Corona City Council
December 3, 2025

REQUIRED SUPPLEMENTARY INFORMATION
(UNAUDITED)
17 Page 884 of 1013
18 Page 885 of 1013
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
Revenues:

Assembly Bill 2766 revenues $ 210,000 $ 210,000 $ 203,064 $ (6,936) Interest earnings 50,501 36,504 111,299 74,795
Total revenues 260,501 246,504 314,363 67,859
Expenditures:

Current:

Trip reduction program 33,300 95,180 24,489 70,691
Total expenditures 33,300 95,180 24,489 70,691
Net change in fund balance $ 227,201 $ 151,324 289,874 $ 138,550 Fund Balance:

Beginning of year 1,983,648
End of year $ 2,273,522
The Trip Reduction Special Revenue Fund of the City of Corona Required Supplementary Information (Unaudited)
Budgetary Comparison Schedule
For the Year Ended June 30, 2025
Budget Amounts
19 Page 886 of 1013
The Trip Reduction Special Revenue Fund of the City of Corona Required Supplementary Information (Unaudited)
Notes to the Budgetary Comparison Schedule
For the Year Ended June 30, 2025
Budgetary Information
The City adopts an annual budget on a basis consistent with generally accepted accounting principles in the United States and utilizes an encumbrance system as a management control technique to assist in controlling expenditures and enforcing revenue provisions. 20 Page 887 of 1013

CALIFORNIA
AB1600 DEVELOPMENT IMPACT

FEES ANNUAL REPORT
Year ended June 30, 2025

ANNUAL REPORT OF DEVELOPMENT IMPACT FEES
Fiscal Year Ended June 30, 2025
Section 66006 of the Government Code, also known as AB1600, requires that an annual report be made available to the public within 180 days of the close of the fiscal year.

The City of Corona reports each developer fee in a separate fund and has met the requirements of AB1600 in each of its 15 Development Impact Fee (DIF) funds. In all cases, the City has complied with the time limit for expenditure of fees. No fees have been refunded as a result of non-compliance and there are no refunds pending from any DIF fund.

Below is a list of the ordinances which approved the Master Facilities Plans and Development Impact Fee reports and adopted the existing Development Impact fees. A hardcopy of all ordinances is on file in the City Clerk’s office.

Facilities
Comm. Meeting/Aquatics/Parkland
Ordinance #
2845 & 2846
Adopted
September 6, 2006
Temescal Canyon Comm. Tower 2642 June 4, 2003
Streets/ Signals/ Bridges 2993 June 17, 2009
Library/ Storm Drain/ Law
Enforcement/ Fire 2552 & 2553 October 3, 2001
TC Law Enforcement/ Fire 2993 June 17, 2009
SC Streets/ Landscaping/ Comm.

Facilities Plan 2387 & 2388 May 5, 1999
Water/ Sewer
Fire Wild Land
2353 & 2354
2077
June 3, 1998
October 16, 1991

This report was compiled based on the annual financial statements of the City as of June 30, 2025. It provides an opportunity for management and staff to evaluate what is available for the City’s development, to plan what can be accomplished with the resources identified, and to inform the public of future projects. For Fiscal Year 2025, the beginning balance for certain funds were adjusted to show actual fund balance available for future projects.

Questions regarding the data in this report should be directed to the City’s Finance Department at 400 S. Vicentia Avenue, Corona, California 92882, phone (951) 279-3500 or e-mail [email protected] Submitted to City Council on December 03, 2025.

City of Corona
Development Impact Fees
Effective 7/1/2025
Retail Office
Per D.U. Per D.U. Per ADU Per D.U. Per D.U. Per D.U. Per D.U. Per Room Per Sq. Ft. Per Sq. Ft. Per Sq. Ft.

Citywide $4,047.00 $4,047.00 $4,047.00 $3,238.00 ¹ $1,847.00 $1,457.00 $4,047.00 $2,428.00 $1.980 $0.95 $0.95 $0.42 Drainage Citywide $2,063.00 $1,176.00 $583.00 $303.00 $193.00 $243.00 $1,176.00 $136.00 $0.44 $0.44 $0.44 $0.38 $212.00 $212.00 $91.00 $366.00 $30.00 $140.00 $212.00 $496.00 $0.18 $0.18 $0.18 $0.01 $338.00 $338.00 $146.00 $583.00 $30.00 $140.00 $338.00 $791.00 $0.28 $0.28 $0.28 $0.02 $352.00 $349.00 $466.00 $466.00 $1,401.00 $4,032.00 $349.00 $314.00 $0.16 $0.16 $0.16 $0.02 $627.00 $627.00 $836.00 $836.00 $1,401.00 $4,032.00 $627.00 $563.00 $0.29 $0.29 $0.29 $0.03 $60.00 $60.00 $45.00 $95.00 $57.00 $57.00 $60.00 $109.00 $0.069 $0.069 $0.069 $0.004 Citywide $479.00 $479.00 $369.00 $346.00 $174.00 $176.00 $479.00 $0.00 $0.00 $0.00 $0.00 $0.00Quimby Fees Citywide $12,708.00 $12,708.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Citywide $311.00 $311.00 $218.00 $218.00 $101.00 $102.00 $193.00 $0.00 $0.00 $0.00 $0.00 $0.00 Citywide $192.00 $192.00 $135.00 $135.00 $48.00 $48.00 $120.00 $0.00 $0.00 $0.00 $0.00 $0.00 Citywide $12,708.00 $12,708.00 $8,924.00 $8,924.00 $4,130.00 $0.00 $7,884.00 $160.00 $0.09 $0.09 $0.09 $0.37 $1,391.00 $1,391.00 $1,391.00 $1,391.00 $1,391.00 $1,391.00 $1,391.00 $1,391.00 $1,391.00 $1,391.00 $1,391.00 $68.00 $68.00 $68.00 $68.00 $68.00 $68.00 $68.00 $68.00 $68.00 $68.00 $68.00 $1,870
(8-14 D.U./acre)
$1,870
(8-14 D.U./acre)
$1,870
(8-14 D.U./acre)
$4,486.00 $4,486.00 $4,486.00 $4,486.00 $20,191.00 $20,191.00 $20,191.00 $20,191.00 $20,191.00 Citywide (Per acre) (Per acre) (Per acre) (Per acre) (Per acre) $231.00 $231.00 $231.00 $231.00 $231.00 $231.00 $231.00 $231.00 $231.00 $231.00 $231.00 $231.00 (per acre) (per acre) (per acre) (per acre) (per acre) (per acre) (per acre) (per acre) (per acre) (per acre) (per acre) (per acre) ¹ Multi-Family Residential classification for City's street and signal impact fee is based upon the City's landuse designation. 3 Residential developments with densities greater than 8 D.U. per acre are considered Multi-Family.5 MSCHP Fee increases effective as of July 1, 2025, subject to increase July 1, 20266 Ordinance 2993, establishing fees for Senior Restricted Attached Units and Assisted Care Living Units 7 Per Local Traffic Facilities Development Impact Fee Study, adopted July 1, 2020 8 Accessory Dwelling Unit (ADU) as defined in CMC Chapter 17.85 ² TUMF rates effective from April 1, 2025
4 In February 2005 and April 2006, respectively, the Class "A" Office and Class "B" Office categories were created. See Ordinance No. 2815, effective 5/19/06, for adopted definition. Also available at the WRCOG website, http://www.wrcog.cog.ca.us/199/Administration-Fees Fire Facilities Fee High Fire Risk Area Building PermitLocal Traffic Facilities for Overlook Street Improvements 7 Building Permit $288.47 per Linear Foot of Frontage
Multi Species Habitat Conservation Plan (MSHCP) Fee 5 Building Permit $4,486 x
(ADU sq.ft /
Primary
Residence
sq.ft)
$827
(Over 14 D.U./acre)
$827
(Over 14 D.U./acre)
Not an anticipated Land Use for the Overlook Area
(Nelson St, Courtney St, Duncan Wy, Howe St)
$827
(Over 14 D.U./acre)
Landscape Improvement Fee Subdivision
Map Not Applicable South Corona (Per EDU)
Community Facilities Plan and Reimbursement Building Permit Not Applicable South Corona (Per EDU)Public Meeting Facilities Building PermitAquatic Center Facilities Building PermitParkland and Open Space Building Permit (Credit applied
if Quimby paid)
Commercial/Industrial: Per square foot of building footprint.Radio Communications Facilities Building Permit Temescal ValleyLibrary Expansion Facilities Building Permit Subdivision
Map
Law Enforcement
Building
Permit
Commercial/Industrial: Per square foot of total building area. Citywide, excluding Temescal Valley Temescal ValleyFire Protection Facilities Building Permit
Commercial/Industrial: Per square foot of total building area. Citywide, excluding Temescal Valley Temescal ValleyTransportation Uniform Mitigation Fee² Building Permit Western Riverside County See Page 2 for Transportation Uniform Mitigation Fees (TUMF) per Western Riverside Council of Governments (WRCOG) Subdivision
Map (or Building
Permit, if no
Map)
Commercial/Industrial: Per square foot of building footprint.

Proposed Fee Unit Per D.U. Per Sq. Ft.

Street and Signal
Building
Permit
Commercial/Industrial: Per square foot of total building area.

Senior Restricted
Attached - 6
Assisted Care
Living - 6
Mobile
Home
Commercial
Lodging
Commercial Industrial /
Class 'A' and 'B' Manufacturing Office - 4
Infrastructure
Category / Area
Time of
Collection
Estate -
Residential Single Family
Accessory
Dwelling Unit 8
(ADU) 750 sq.ft
or more
Single Family -
Attached Multi-Family - 3
DIF Update 7/1/2025 Page 891 of 1013 page 1 of 2 revised on 10/9/25

Transportation Uniform Mitigation Fee (TUMF)
Effective April 1, 2025
Fee Levels per TUMF Nexus Study 2024 Update as adopted December 18, 2024 Land Use type Units Fee Per Unit
Single-Family Residential
1,800 S.F. or less
1,801 to 2,300 S.F.
2,301 to 2,700 S.F.
2,700 S.F. & greater
DU
$ 12,380.00
$ 13,927.00
$ 15,476.00
$ 19,344.00
Multi-Family Residential DU $ 7,816.00
Assisted Care/Senior
Restricted
DU See TUMF handbook
Industrial SF GFA $ 2.33
Retail * SF GFA $ 7.72
Service * SF GFA $ 4.89
Class A & B Office SF GFA $ 2.45
*Effective October 1, 2018 Retail and Service uses are subject to a 3,000 square foot reduction per Building Permit for projects less than 20,000 square feet.

TUMF PAYMENTS SHALL BE MADE TO WRCOG, VISIT FEE PORTAL AT:
https://westernriversidecogca.viewpointcloud.com TO DETERMINE FEE AMOUNTS FOR YOUR PROJECT

Adopted on December 20, 2000; Ordinance 2497
The fees will be effective on February 19, 2001, applicable to all development within the attached service area in the Temescal Valley area of the City.

FIRE IMPACT FEE
Single Family Detached Dwellings $627 per unit
Single Family Attached Dwellings $836 per unit
Multiple Family Dwellings 836 per unit
Commercial Lodging $563 per unit
Commercial Uses $0.29/square foot
Industrial Uses $0.03/square foot

POLICE IMPACT FEE
Single Family Detached Dwellings $338 per unit
Single Family Attached Dwellings $146 per unit
Multiple Family Dwellings $583 per unit
Commercial Lodging $791 per unit
Commercial Uses $0.28/square foot
Industrial Uses $0.02/square foot

PLANNING & DEVELOPMENT DEPARTMENT
Temescal Canyon Public Safety Facility Impact Fees

Sewer Capacity Fee Estimates - $15.48 / GPD
City Ordinance Nos. 2911, 2947 and 3212
SFD 300 gpd/unit Gym w/o Shower 0.25 gpd/sf
Secondary Unit 200 gpd/unit Gym w/Shower 0.50 gpd/sf
Apartment 200 gpd/unit Recreation Room 0.29 gpd/sf
Apartment w/Washer 240 gpd/unit Recreation Area (outside) 0.15 gpd/sf Washing Machine (Apt.) 250 gpd/machine
Motel w/Kitchen 200 gpd/unit Medical 0.31 gpd/sf
Motel w/o Kitchen 120 gpd/unit Care Center 96 gpd/occ
Urban Density Development 160 gpd/unit - Independent Living 1.3 occ/rm - Assisted Living 1.5 occ/rm
Office 0.15 gpd/sf Church Assembly 0.50 gpd/sf
Warehouse 0.03 gpd/sf Church Classroom 0.15 gpd/sf
Manufacturing 0.05 gpd/sf School 15 gpd/occ
Retail (plus water closet) 0.10 gpd/sf + 200 gpd/wc Day Care 0.43 gpd/sf Bank 0.13 gpd/sf
Beauty Shop 50 gpd/styling station Park 150 gpd/acre
Nail Salon 15 gpd/seat Fire Station 15 gpd/occ
Theater 5 gpd/seat
Market 0.25 gpd/sf
Gas Station 500 gpd/island Bakery 0.30 gpd/sf
Gas Station Bay 300 gpd/bay Donut Shop 0.30 gpd/sf
Auto Body Repair 0.08 gpd/sf Fast Food w/o Seats 0.30 gpd/sf Car Wash 3,000 gpd Fast Food w/Seats 20 gpd/seat
Self-Service Car Wash 750 gpd/bay Deli w/Seats 20 gpd/seat Laundromat 400 gpd/machine Restaurant 35 gpd/seat
Bar/Coffee 15 gpd/occ
Sewer Capacity Fee Examples:

Retail: 2,100 sf x 0.10 gpd/sf = 210 gpd
Plus Water Closets: 2 wc x 400 gpd/wc = 800 gpd
= 1,010 gpd
= x $15.48 / gpd
$15,634.80
Deli w/Seats = 25 seats x 20 gpd/seat = 500 gpd
= x $15.48 / gpd
$7,740.00

PLANNING & DEVELOPMENT DEPARTMENT
Sewer Application Fees

Sewer Capacity Fee Estimates - $15.48 / GPD
City Ordinance Nos. 2911, 2947 and 3212
Frontage Fee
No frontage fee collected unless a reimbursement agreement is in effect.

Sewer Capacity Fee for Sewer Connection
Base Rate: $15.48 per gallon per day
Examples:

Single Family Dwelling 300 GPD = $4,644.00 / dwelling
Multi-Family Dwelling 240 GPD = $3,715.20 / dwelling
Apartments 200 GPD = $3,096.00 / dwelling
Office Building $232.20 / 100 sq. ft.

Warehouse $46.44 / 100 sq. ft.

Manufacturing $77.40 / 100 sq. ft.

All connection fees will be determined at time of building permit.

Fee Type and Use
Beginning Fund
Balance
Developer Fee
Revenue
Interest
Earned
Other
Revenues
Transfers
In
Current Fiscal Year
Budget Expenditures
Transfers
Out
Ending Fund
Balance
FYE 2025
Appropriation
Balance
Library Facilities and Collection Fee 43,209.76 $ 8,556.49 $ 7,573.07 $ - $ - $ 23,729.64 $ 20,895.75 $ 18,202.00 $ 20,241.57 $ 2,833.89 $ Purpose of Fee: A fund created to provide for the expansion of the existing library, equipment, books, and materials.

BUDGET AND EXPENDITURES:

Project Annual Budget Expenditures
Current
Appropriation
20644610 Administrative Services……………………………………………………………………….. 6,052.00 6,052.00 - 63900206 Library Materials………………………………………………………………………………. 14,843.75 14,845.64 1.89 86900206 Citywide Facilities Inventory…………………………………………………………...... - - - 86910206 Citywide Development Impact Fee Review…………………………………………………………………………. - 2,832.00 2,832.00 Total Expenditures and Appropriations - Fund 206 23,729.64 $ 20,895.75 $ 2,833.89 $ COMMITMENTS FOR FUTURE PROJECTS:

Project
Estimated
Continuing
Appropriations 2026 Total
20644610 Administrative Services……………………………………………………………………….. 1,450.00 - 1,450.00 63900206 Library Materials………………………………………………………………………… - 1.89 1.89 86900206 Citywide Facilities Inventory………………………………………………………….... - - - 86910206 Citywide Development Impact Fee Review………………………………………………………. - 2,832.00 2,832.00 Total Appropriations - Fund 206 2,833.89 $ 1,450.00 $ 4,283.89 $ City of Corona
AB1600 Development Impact Fees Annual Report
Capital Improvement Projects Funded by Developer Fees
Fiscal Year Ended June 30, 2025

Fee Type and Use
Beginning Fund
Balance
Developer Fee
Revenue
Interest
Earned
Other
Revenues
Transfers
In
Current Fiscal Year
Budget Expenditures
Transfers
Out
Ending Fund
Balance
FYE 2025
Appropriation
Balance
Fire Wild Land Facilities Fee 25,303.68 $ 14,647.71 $ 1,119.54 $ - $ - $ 15,220.85 $ 981.00 $ - $ 40,089.93 $ 14,239.85 $ Purpose of Fee: A fund created to provide for firefighting costs related to areas threatened by wild land fires.

BUDGET AND EXPENDITURES:

Project Annual Budget Expenditures
Current
Appropriation
20744610 Administrative Services………………………………………………………………… 981.00 981.00 - 62900207 Fire Equipment Acquisition…………………………………………………………………….. - 14,239.85 14,239.85 Total Expenditures and Appropriations - Fund 207 15,220.85 $ 981.00 $ 14,239.85 $ COMMITMENTS FOR FUTURE PROJECTS:

Project
Estimated
Continuing
Appropriations 2026 Total
20744610 Administrative Services………………………………………………………………… 183.00 183.00 62900207 Fire Equipment Acquisition…………………………………………………………...... 14,239.85 14,239.85 79530207 Rapid Extrication Module Supp ………………………………………………… 24,981.00 24,981.00 Total Appropriations - Fund 207 14,239.85 $ 183.00 $ 39,403.85 $ City of Corona
AB1600 Development Impact Fees Annual Report
Capital Improvement Projects Funded by Developer Fees
Fiscal Year Ended June 30, 2025

Fee Type and Use
Beginning Fund
Balance
Developer Fee
Revenue
Interest
Earned
Other
Revenues
Transfers
In
Current Fiscal Year
Budget Expenditures
Transfers
Out
Ending Fund
Balance
FYE 2025
Appropriation
Balance
Temescal Canyon Law Enforcement Facilities Fee $ 376,805.37 $ 6,725.88 $ 24,943.59 $ - $ - $ 59,219.00 $ 56,386.88 $ 12,844.00 $ 339,243.96 $ 2,832.12 Purpose of Fee: A fund created to provide for police facilities through Residential Developer Fees within the Temescal Canyon area.

BUDGET AND EXPENDITURES:

Project Annual Budget Expenditures
Current
Appropriation
76020208 License Plate Reader Project………………………………………………………. - - - 78320208 E-Bikes & Pedal bikes…............................................................... - - - 86450208 Police Equipment Acquistion….............................................. 56,387.00 56,386.88 0.12 86900208 Citywide Facilities Inventory…………………………………………………………....... - - - 86910208 Citywide Development Impact Fee Review………………………………………………………. - 2,832.00 2,832.00 Total Expenditures and Appropriations - Fund 208 59,219.00 $ 56,386.88 $ 2,832.12 $ COMMITMENTS FOR FUTURE PROJECTS:

Project
Estimated
Continuing
Appropriations 2026 Total
68341208 Vehicle Procurement-Police…………………………………………………...... - 83,520.00 83,520.00 76020208 License Plate Reader Project………………………………………………………. - - - 86450208 Police Equipment Acquistion…………………………………………………...... - 56,386.88 56,386.88 86900208 Citywide Facilities Inventory…………………………………………………………...... - - - 86910208 Citywide Development Impact Fee Review………………………………………………………. - 2,832.00 2,832.00 Total Appropriations - Fund 208 2,832.00 $ 56,386.88 $ 59,218.88 $ City of Corona
AB1600 Development Impact Fees Annual Report
Capital Improvement Projects Funded by Developer Fees
Fiscal Year Ended June 30, 2025

Fee Type and Use
Adjusted *
Beginning Fund
Balance
Developer Fee
Revenue
Interest
Earned
Other
Revenues
Transfers
In
Current Fiscal Year
Budget Expenditures
Transfers
Out
Ending Fund
Balance
FYE 2025
Appropriation
Balance
Temescal Canyon Fire Facilities Fee 257,690.60 $ 7,190.30 $ 28,220.70 $ - $ - $ 30,424.60 $ - $ 23,826.00 $ 269,275.60 $ 26,424.60 $ Purpose of Fee: A fund created to provide for fire facilities through Residential Developer Fees within the Temescal Canyon area.

BUDGET AND EXPENDITURES:

Project Annual Budget Expenditures
Current
Appropriation
62900209 Fire Equipment Acquisition………………………………………………………………. - 23,592.60 23,592.60 86900209 Citywide Facilities Inventory…………………………………………………………....... - - - 86910209 Citywide Development Impact Fee Review………………………………………………………. - 2,832.00 2,832.00 Total Expenditures and Appropriations - Fund 209 26,424.60 $ - $ 26,424.60 $ COMMITMENTS FOR FUTURE PROJECTS:

Project
Estimated
Continuing
Appropriations 2026 Total
62900209 Fire Equipment Acquisition……………………………………………… 23,592.60 - 23,592.60 79480209 OPS Support SC Area ………………………………………… - 216,245.00 216,245.00 86900209 Citywide Facilities Inventory…………………………………………………………..... - - - 86910209 Citywide Development Impact Fee Review………………………………………………………. - 2,832.00 2,832.00 Total Appropriations - Fund 209 26,424.60 $ 216,245.00 $ 242,669.60 $ *Adjusted to show actual available fund balance for future projects City of Corona
AB1600 Development Impact Fees Annual Report
Capital Improvement Projects Funded by Developer Fees
Fiscal Year Ended June 30, 2025

Fee Type and Use
Beginning Fund
Balance
Developer Fee
Revenue
Interest
Earned
Other
Revenues
Transfers
In
Current Fiscal Year
Budget Expenditures
Transfers
Out Ending Fund Balance
FYE 2025
Appropriation
Balance
Streets, Bridges and Signals Development Fee 13,487,145.89 $ 143,433.90 $ 395,905.07 $ - $ - $ 13,453,359.86 $ 1,203,661.70 $ - $ 12,822,823.16 $ 12,249,698.16 $ Purpose of Fee: A fund created to provide for street and bridge widenings and new signals citywide.

BUDGET AND EXPENDITURES:

Project Annual Budget Expenditures Current Appropriation 21144610 Administrative Services……………………………………………………………………………….. 49,826.00 49,826.00 - 62410211 Magnolia Avenue Widening…………………………………………………………………..... - 1,289,321.07 1,289,321.07 69370211 Annual st pavement rehab…………………………………………………………………………………………………………………………….. 1,000,000.00 1,000,000.00 - 69510211 Citywide Master Plan Street Improvements……………………………………………………………….. - 1,587,748.38 1,587,748.38 70630211 Citywide Traffic Signals…………………………………………………………………………………….. - 1,976,720.70 1,976,720.70 71800211 ATMS Phase lll / ATMS Master Plan Update……………………………………………….. - 4,090,347.25 4,090,347.25 71820211 Signal Instl-Auto CTR/Metrolink…...................................................................... 100,000.00 - 100,000.00 71840211 Traffic Signal Maintenance Facility……………………………………………………………………….. - 130,000.00 130,000.00 72100211 Ontario Avenue Widening………………………………………………………………………….. 129,989.42 356,837.44 226,848.02 72900211 TRAF SIG Bedfor Cyn/GRGTWN…...................................................................... 100,000.00 - 100,000.00 76200211 Citywide ADA Curb Ramp Improvements……………………………………………………. - 350,000.00 350,000.00 76210211 Traffic Signal ADA Enhancements………………………………………………………....... 23,846.28 120,835.94 96,989.66 76230211 Traffic Monitoring CCTV System Repairs and Upgrades…………………………………….……………………………………. - 202,076.08 202,076.08 77010211 Traffic Signal at Masters Drive and California Ave……………………………………………….. - 871,364.00 871,364.00 77750211 Ontario Avenue Widening………………………………………………………………………….. - 968,276.00 968,276.00 78980211 TRF Signals on Promenade……………………………………………………………….. - 250,000.00 250,000.00 86910211 Citywide Development Impact Fee Review………………………………………………………. - 10,007.00 10,007.00 Total Expenditures and Appropriations - Fund 211 13,453,359.86 $ 1,203,661.70 $ 12,249,698.16 $ City of Corona
AB1600 Development Impact Fees Annual Report
Capital Improvement Projects Funded by Developer Fees
Fiscal Year Ended June 30, 2025

COMMITMENTS FOR FUTURE PROJECTS:

Project
Estimated Continuing
Appropriations 2026 Total
21144610 Administrative Services……………………………………………………………………………….. 2,724.00 - 2,724.00 62410211 Magnolia Avenue Widening…………………………………………………………………..... - 1,289,321.07 1,289,321.07 69510211 Citywide Master Plan Street Improvements……………………………………………………………….. - 1,587,748.38 1,587,748.38 70630211 Citywide Traffic Signals…………………………………………………………………………………….. - 1,976,720.70 1,976,720.70 71800211 ATMS Phase lll / ATMS Master Plan Update……………………………………………….. 800,000.00 4,090,347.25 4,890,347.25 71820211 Signal Instl-Auto CTR/Metrolink…...................................................................... 100,000.00 - 100,000.00 71840211 Traffic Signal Maintenance Facility……………………………………………………………………….. - 130,000.00 130,000.00 72100211 Ontario Avenue Widening………………………………………………………………………….. - 226,848.02 226,848.02 72900211 TRAF SIG Bedfor Cyn/GRGTWN…...................................................................... 100,000.00 100,000.00 76200211 Citywide ADA Curb Ramp Improvements……………………………………………………. - 350,000.00 350,000.00 76210211 Traffic Signal ADA Enhancements………………………………………………………....... - 96,989.66 96,989.66 76230211 Traffic Monitoring CCTV System Repairs and Upgrades…………………………………….……………………………………. - 202,076.08 202,076.08 77010211 Traffic Signal at Masters Drive and California Ave……………………………………………….. - 871,364.00 871,364.00 77750211 Ontario Avenue Widening………………………………………………………………………….. 135,000.00 968,276.00 1,103,276.00 78980211 TRF Signals on Promenade…......................................................................................... 100,000.00 250,000.00 350,000.00 86910211 Citywide Development Impact Fee Review………………………………………………………. - 10,007.00 10,007.00 Total Appropriations - Fund 211 12,249,698.16 $ 1,037,724.00 $ 13,287,422.16 $

Fee Type and Use Beginning Fund Balance
Developer Fee
Revenue
Interest
Earned
Other
Revenues
Transfers
In Current Fiscal Year Budget Expenditures
Transfers
Out Ending Fund Balance
FYE 2025 Appropriation
Balance
Storm Drainage Development Fee $ 3,819,852.84 $ 136,210.33 $ 100,884.00 $ 778.98 $ - $ 3,661,941.31 $ 1,901,728.91 $ - $ 2,155,997.24 $ 1,760,212.40 Purpose of Fee: A fund created to provide for the construction of new flood and storm drain lines and channels citywide.

BUDGET AND EXPENDITURES:

Project Annual Budget Expenditures Current Appropriation 21244610 Administrative Services………………………………………………………………..... 1,253.00 1,253.00 - 62910212 Corona Storm Drain Line 52……………………………………………………………….. - - 62920212 East Grand Blvd Storm Drain……………………………………………………………….. 561,180.70 - 561,180.70 68860212 Citywide Benchmark Update……………………………………………………………….. 105,060.00 - 105,060.00 69370212 Mckinley/Santa Fe Grade ……………………………………………………………….. 1,000,000.00 1,000,000.00 - 73860212 Infra SR-91 Corridor………………………………………………………………………………….. - - - 73870212 505,249.00 505,249.00 -
77390212 832,149.66 395,226.91 436,922.75
77750212 394,133.00 - 394,133.00
86050212 Chase Drive Improvements - Phase III……………………………………………….. 90,906.00 - 90,906.00 86900212 Citywide Facilities Inventory……………………………………………………………….. - - - 86910212 Citywide Development Impact Fee Review………………………………………………………. 5,382.00 - 5,382.00 86920212 Reimbursement Agreement Payments - Drainage………………………………………………………. - 166,627.95 166,627.95 Total Expenditures and Appropriations - Fund 212 $ 3,661,941.31 $ 1,901,728.91 $ 1,760,212.40 COMMITMENTS FOR FUTURE PROJECTS:

Project
Estimated Continuing
Appropriations 2026 Total
21244610 Administrative Services………………………………………………………………..... - 6,841.00 6,841.00 62920212 East Grand Blvd Storm Drain……………………………………………………………….. 561,180.70 - 561,180.70 68860212 Citywide Benchmard Update…..................................................................... 105,060.00 105,060.00 69370212 Mckinley/Santa Fe Grade ……………………………………………………………….. - - - 73870212 West Rincon St Improvement…………………………………………………………….. - - - 77390212 Drainage Master Plan Update………………………………………………………………………. - 436,922.75 436,922.75 77750212 394,133.00 - 394,133.00
86050212 Chase Drive Improvements - Phase III……………………………………………….. 90,906.00 - 90,906.00 86900212 Citywide Facilities Inventory……………………………………………………………….. - - - 86910212 Citywide Development Impact Fee Review………………………………………………………. 5,382.00 - 5,382.00 86920212 Reimbursement Agreement Payments - Drainage………………………………………………………. - 166,627.95 166,627.95 Total Appropriations - Fund 212 $ 1,760,212.40 $ 6,841.00 $ 1,767,053.40 Drainage Master Plan Update……………………………………………………………………….

Ontario Avenue Widening…………………………………………………………………………..

Ontario Avenue Widening…………………………………………………………………………..

City of Corona
AB1600 Development Impact Fees Annual Report
Capital Improvement Projects Funded by Developer Fees
Fiscal Year Ended June 30, 2025
West Rincon St Improvement……………………………………………………………..

Fee Type and Use
Beginning Fund
Balance
Developer Fee
Revenue
Interest
Earned
Other
Revenues
Transfers
In
Current Fiscal Year
Budget Expenditures
Transfers
Out
Ending Fund
Balance
FYE 2025
Appropriation
Balance
Law Enforcement Development Fee 43,915.14 $ 8,785.96 $ 865.38 $ - $ - $ 36,031.00 $ 17,540.47 $ - $ 36,026.01 $ 18,490.53 $ Purpose of Fee: A fund created to provide for police station expansion and acquisition of additional equipment and vehicles.

BUDGET AND EXPENDITURES:

Project Annual Budget Expenditures
Current
Appropriation
21344610 Administrative Services…………………………………………………………………... 759.00 759.00 - 69120213 City Unified Camera Project……………………………………………………………….. - - - 70110213 PSEC Radio Interoperability……………………………………………………………….. - - - 86450213 Police Equipment Acquisition……………………………………………………………….. 16,781.47 32,440.00 15,658.53 86900213 Citywide Facilities Inventory……………………………………………………………….. - - - 86910213 Citywide Development Impact Fee Review………………………………………………………. - 2,832.00 2,832.00 Total Expenditures and Appropriations - Fund 213 36,031.00 $ 17,540.47 $ 18,490.53 $ COMMITMENTS FOR FUTURE PROJECTS:

Project
Estimated
Continuing
Appropriations 2026 Total
21344610 Administrative Services………………………………………………………………….. 266.00 - 266.00 86450213 Police Equipment Acquisition……………………………………………………………….. 16,781.47 15,658.53 32,440.00 86900213 Citywide Facilities Inventory……………………………………………………………….. - - - 86910213 Citywide Development Impact Fee Review………………………………………………………. - 2,832.00 2,832.00 Total Appropriations - Fund 213 18,490.53 $ 17,047.47 $ 35,538.00 $ City of Corona
AB1600 Development Impact Fees Annual Report
Capital Improvement Projects Funded by Developer Fees
Fiscal Year Ended June 30, 2025

Fee Type and Use
Beginning Fund
Balance
Developer Fee
Revenue
Interest
Earned
Other
Revenues
Transfers
In
Current Fiscal Year
Budget Expenditures
Transfers
Out
Ending Fund
Balance
FYE 2025
Appropriation
Balance
Fire Protection Development Fee 106,763.72 $ 8,496.88 $ 3,030.32 $ - $ - $ 94,656.27 $ 2,016.00 $ - $ 116,274.92 $ 92,640.27 $ Purpose of Fee: A fund created to provide for existing station expansions, numerous pumpers and a new fire station.

BUDGET AND EXPENDITURES:

Project Annual Budget Expenditures
Current
Appropriation
21444610 Administrative Services………………………………………………………………….. 2,016.00 2,016.00 - 62900214 Fire Equipment Acquisition……………………………………………………………….. - 82,687.09 82,687.09 71660214 Fire Station Alerting Systems……………………………………………………………….. - 7,121.18 7,121.18 86900214 Citywide Facilities Inventory……………………………………………………………….. - - - 86910214 Citywide Development Impact Fee Review………………………………………………………. - 2,832.00 2,832.00 Total Expenditures and Appropriations - Fund 214 94,656.27 $ 2,016.00 $ 92,640.27 $ COMMITMENTS FOR FUTURE PROJECTS:

Project
Estimated
Continuing
Appropriations 2026 Total
21444610 Administrative Services………………………………………………………………….. 110.00 - 110.00 62900214 Fire Equipment Acquisition……………………………………………………………….. - 82,687.09 82,687.09 71660214 Fire Station Alerting Systems……………………………………………………………….. (1,376.49) 7,121.18 5,744.69 79530214 Rapid Extrication Module Supp…………………………………………………………….. 10,379.00 - 10,379.00 86900214 Citywide Facilities Inventory……………………………………………………………….. - - - 86910214 Citywide Development Impact Fee Review………………………………………………………. - 2,832.00 2,832.00 Total Appropriations - Fund 214 92,640.27 $ 9,112.51 $ 101,752.78 $ City of Corona
AB1600 Development Impact Fees Annual Report
Capital Improvement Projects Funded by Developer Fees
Fiscal Year Ended June 30, 2025

Fee Type and Use
Beginning Fund
Balance
Developer Fee
Revenue
Interest
Earned
Other
Revenues
Transfers
In
Current Fiscal Year
Budget Expenditures
Transfers
Out
Ending Fund
Balance
FYE 2025
Appropriation
Balance
Community Meeting Development Fee 126,719.47 $ 5,646.64 $ 9,937.26 $ - $ - $ 4,735.43 $ 77.00 $ 11,818.00 $ 130,408.37 $ 4,658.43 $ Purpose of Fee: A fund created to provide for the construction of additional community centers for classes, meetings, and general public use.

BUDGET AND EXPENDITURES:

Project Annual Budget Expenditures
Current
Appropriation
21544610 Administrative Services…………………………………………………………………. 77.00 77.00 - 73840215 Parks Facilities and Amenities Inventory……………………………………………….. - 1,826.43 1,826.43 86900215 Citywide Facilities Inventory……………………………………………………………….. - - - 86910215 Citywide Development Impact Fee Review………………………………………………………. - 2,832.00 2,832.00 Total Expenditures and Appropriations - Fund 215 4,735.43 $ 77.00 $ 4,658.43 $ COMMITMENTS FOR FUTURE PROJECTS:

Project
Estimated
Continuing
Appropriations 2026 Total
21544610 Administrative Services………………………………………………………………….. 147.00 - 147.00 73840215 Parks Facilities and Amenities Inventory……………………………………………………………….. - 1,826.43 1,826.43 86900215 Citywide Facilities Inventory……………………………………………………………….. - - - 86910215 Citywide Development Impact Fee Review………………………………………………………. - 2,832.00 2,832.00 Total Appropriations - Fund 215 4,658.43 $ 147.00 $ 4,805.43 $ City of Corona
AB1600 Development Impact Fees Annual Report
Capital Improvement Projects Funded by Developer Fees
Fiscal Year Ended June 30, 2025

Fee Type and Use
Beginning Fund
Balance
Developer Fee
Revenue
Interest
Earned
Other
Revenues
Transfers
In
Current Fiscal Year
Budget Expenditures
Transfers
Out
Ending Fund
Balance
FYE 2025
Appropriation
Balance
Aquatic Center Development Fee 330,702.88 $ 3,485.89 $ 13,525.72 $ - $ - $ 85,701.73 $ 140.00 $ 7,296.00 $ 340,278.49 $ 85,561.73 $ Purpose of Fee: A fund created to provide for additional pool space and changing quarters citywide.

BUDGET AND EXPENDITURES:

Project Annual Budget Expenditures
Current
Appropriation
21644610 Administrative Services………………………………………………………………….. 140.00 140.00 - 69630216 Aquatic Improvements…………………………………………………………………… - 84,479.73 84,479.73 86900216 Citywide Facilities Inventory……………………………………………………………….. - - - 86910216 Citywide Development Impact Fee Review………………………………………………………. - 1,082.00 1,082.00 Total Expenditures and Appropriations - Fund 216 85,701.73 $ 140.00 $ 85,561.73 $ COMMITMENTS FOR FUTURE PROJECTS:

Project
Estimated
Continuing
Appropriations 2026 Total
21644610 Administrative Services………………………………………………………………….. 147.00 - 147.00 69630216 Aquatic Improvements…………………………………………………………………... - 84,479.73 84,479.73 86900216 Citywide Facilities Inventory……………………………………………………………….. - - - 86910216 Citywide Development Impact Fee Review………………………………………………………. - 1,082.00 1,082.00 Total Appropriations - Fund 216 85,561.73 $ 147.00 $ 85,708.73 $ City of Corona
AB1600 Development Impact Fees Annual Report
Capital Improvement Projects Funded by Developer Fees
Fiscal Year Ended June 30, 2025

Fee Type and Use
Adjusted * Beginning Fund
Balance
Developer Fee
Revenue
Interest
Earned Other Revenues
Transfers
In
Current Fiscal Year
Budget Expenditures
Transfers
Out
Ending Fund
Balance
FYE 2025
Appropriation
Balance
Parkland Acquisition and Development Fee $ 3,702,822.13 $ 77,316.75 $ 298,962.20 $ - $ - $ 3,741,870.63 $ 711,159.25 $ - $ 3,367,941.83 $ 3,030,711.38 Purpose of Fee: A fund created to provide for the development of new parks, recreation areas, and open space citywide.

BUDGET AND EXPENDITURES:

Project Annual Budget Expenditures Current Appropriation 21744610 Administrative Services……………………………………………………………………………………….. 1,687.00 1,687.00 - 72600217 Auburndale Amenities Improvements………………………………………………….. 574,396.58 3,269.36 571,127.22 73840217 Parks Facilities and Amenitites Inventory……………………………………………….. 1,749,143.14 - 1,749,143.14 76410217 Butterfield Park - Design West Parking Lot……………………………………………………………….. - - - 76420217 Mountain Gate Park Shade Structure for Ballfield Plaza……………………………………………...……………………………………………….. - - - 76430217 Border/Fairview Park Playgrd…......................................................................................... 150,000.00 150,000.00 - 76450217 Parks Master Plan………………………………………………………………………….. - - - 77130217 Skyline Trail…………………………………………………………………………………….. 24,829.89 819.96 24,009.93 77200217 Shade Install Park Playground…………………………………………………………………………………….. 217,918.44 226,814.02 8,895.58 77340217 MT Gate Park Playgrd ph II…....................................................................................... 250,000.00 230,247.33 19,752.67 77460217 Comm Fac PHI Vctra PK Splash PD................................................................................... 380,000.00 107,217.16 272,782.84 77461217 Comm Fac PHII-Sherdn PK playgr............................................................................ 85,000.00 - 85,000.00 78990217 Wardlow Canyon Trail Ctrl/Sout............................................................................... 300,000.00 - 300,000.00 79020217 Parks Improvements………………………………………………………………………….. - - - Total Expenditures and Appropriations - Fund 217 $ 3,741,870.63 $ 711,159.25 $ 3,030,711.38 COMMITMENTS FOR FUTURE PROJECTS:

Project
Estimated Continuing
Appropriations 2026 Total
21744610 Administrative Services……………………………………………………………………………………….. 2,671.00 - 2,671.00 72600217 Auburndale Amenities Inprovements…………………………………………………... 571,127.22 - 571,127.22 73840217 Parks Facilities and Amenties Inventory……………………………………………….. 1,749,143.14 - 1,749,143.14 76410217 Butterfield Park - Design West Parking Lot……………………………………………………………….. - - - 76420217 Mountain Gate Park Shade Structure for Ballfield Plaza……………………………………………...……………………………………………….. - - - 76430217 Border/Fairview Park Playgrd............................................................................... - - 76450217 Parks Master Plan………………………………………………………………………….. - - - 77130217 Skyline Trail…………………………………………………………………………………………………… - 24,009.93 24,009.93 77200217 Shade Install Park Playground…………………………………………………………………………………….. - 8,895.58 8,895.58 77340217 MT Gate Park Playgrd ph II…....................................................................................... 19,752.67 - 19,752.67 77460217 Comm Fac PHI Vctra PK Splash PD................................................................................... 272,782.84 - 272,782.84 77461217 Comm Fac PHII-Sherdn PK playgr............................................................................ 85,000.00 - 85,000.00 77340217 MT Gate Park Playgrd PHII ………………………………………………………….. - - - 78990217 Wardlow Canyon Trail Ctrl/Sourt…........................................................ ………………………………………………………….. 300,000.00 300,000.00 79570217 Green River Ranch Trail........................................................ ………………………………………………………….. 30,000.00 30,000.00 Total Appropriations - Fund 217 $ 3,030,711.38 $ 32,671.00 $ 3,033,382.38 City of Corona
AB1600 Development Impact Fees Annual Report
Capital Improvement Projects Funded by Developer Fees
Fiscal Year Ended June 30, 2025

Fee Type and Use
Beginning Fund
Balance
Developer Fee
Revenue
Interest
Earned
Other
Revenues
Transfers
In
Current Fiscal Year
Budget Expenditures
Transfers
Out
Ending Fund
Balance
FYE 2025
Appropriation
Balance
Thoroughfares Facilities Fee 46,380.72 $ - $ 1,333.22 $ - $ - $ 46,974.00 $ 1,314.00 $ - $ 46,399.94 $ 45,660.00 $ Purpose of Fee: A fund created to provide for master planned street improvements in South Corona.

BUDGET AND EXPENDITURES:

Project Annual Budget Expenditures
Current
Appropriation
26144610 Administrative Services………………………………………………………….…….……….… 1,314.00 1,314.00 - 86040261 Foothill Parkway Westerly Extension………..………………………………………. 45,660.00 - 45,660.00 Total Expenditures and Appropriations - Fund 261 46,974.00 $ 1,314.00 $ 45,660.00 $ COMMITMENTS FOR FUTURE PROJECTS:

Project
Estimated
Continuing
Appropriations 2026 Total
26144610 Administrative Services………………………………………………………….…….……….… 8.00 - 8.00 86040261 Foothill Parkway Westerly Extension………..……………………………………………….. 45,660.00 45,660.00 91,320.00 Total Appropriations - Fund 261 45,660.00 $ 8.00 $ 91,328.00 $ City of Corona
AB1600 Development Impact Fees Annual Report
Capital Improvement Projects Funded by Developer Fees
Fiscal Year Ended June 30, 2025

Fee Type and Use
Beginning Fund
Balance
Developer Fee
Revenue
Interest
Earned
Other
Revenues
Transfers
In
Current Fiscal Year
Budget Expenditures
Transfers
Out Ending Fund Balance
FYE 2025
Appropriation
Balance
Landscaping Facilities Fee $ 1,291,169.33 $ 26,277.03 $ 38,137.71 $ - $ - $ 1,200,920.00 $ 194.00 $ - $ 1,355,390.07 $ 1,200,726.00 Purpose of Fee: A fund created to provide for master planned landscape improvements in South Corona. 213
BUDGET AND EXPENDITURES:

Project Annual Budget Expenditures
Current
Appropriation
27444610 Administrative Services………………………………………………………………………….. 194.00 194.00 - 77750274 1,200,726.00 - 1,200,726.00
86900274 Citywide Facilities Inventory……………………………………………………………….. - - - Total Expenditures and Appropriations - Fund 274 $ 1,200,920.00 $ 194.00 $ 1,200,726.00 COMMITMENTS FOR FUTURE PROJECTS:

Project
Estimated
Continuing
Appropriations 2026 Total
27444610 Administrative Services……………………………………………………………….. - 220.00 220.00 77750274 1,200,726.00 - 1,200,726.00
86900274 Citywide Facilities Inventory……………………………………………………………….. - - - Total Appropriations - Fund 274 $ 1,200,726.00 $ 220.00 $ 1,200,946.00 Ontario Avenue Widening…………………………………………………………………………..

City of Corona
AB1600 Development Impact Fees Annual Report
Capital Improvement Projects Funded by Developer Fees
Fiscal Year Ended June 30, 2025
Ontario Avenue Widening…………………………………………………………………………..

Fee Type and Use
Beginning Fund
Balance
Developer Fee
Revenue
Interest
Earned
Other
Revenues
Transfers
In
Current Fiscal Year
Budget Expenditures
Transfers
Out
Ending Fund
Balance
FYE 2025
Appropriation
Balance
Sewer Development Fee 6,671,672.85 $ 1,541,408.57 $ 161,674.17 $ 7,472,138.17 $ 2,514,407.23 $ 5,860,348.36 $ 5,017,440.90 $ Purpose of Fee: A fund created to provide for sewer connection services as well as a capital reserve for the purpose of constructing needed sewer facilities citywide.

BUDGET AND EXPENDITURES:

Project Annual Budget Expenditures
Current
Appropriation
44015902 JPA-Western Riverside County Regional Wastewater Authority - SRF Loan…….. 1,903,189.00 1,903,189.00 - 44044100 Debt Service Payment for 2013 Wastewater Revenue Bonds……………………………………………… 444,602.96 384,893.00 - * 44044610 Administrative Services……………………………………………………………………. 121,344.00 121,344.00 - / 68710440 SDO Lift Station/Pipelines……………………………………………………………………. - 3,098,400.00 3,098,400.00 / 72020440 Wardlow Rd Sewer Relocation….................................................................... - - - / 76330440 Capacity Fee Study…………………………………………………………………………………. - 50,000.00 50,000.00 / 76640440 James St Sewer Extension…………………………………………………………………………………. 1,963.26 1,963.26 - / 77080440 Galloway Sewer Extension……………………………………………………………………. 6,061.70 488,163.63 482,101.93 / 77170440 Rudell RD Sewer Extension PR……………………………………………………………………. 37,246.31 1,424,185.28 1,386,938.97 / Total Expenditures and Appropriations - Fund 440 7,472,138.17 $ 2,514,407.23 $ 5,017,440.90 $ COMMITMENTS FOR FUTURE PROJECTS:

Project
Estimated
Continuing
Appropriations 2026 Total
44015902 JPA-Western Riverside County Regional Wastewater Authority - SRF Loan……………………………………………………… 1,903,189.00 - 1,903,189.00 44044100 Debt Service Payment for 2013 Wastewater Revenue Bonds……………………………………………………………………………………. - - - 44044610 Administrative Services………………………………………………………………… 13,666.00 - 13,666.00 68710440 SDO Lift Station/Pipelines……………………………………………………………………. (130,000.00) 3,098,400.00 2,968,400.00 72020440 Wardlow Rd Sewer Relocation….................................................................... - - - 76330440 Capacity Fee Study…………………………………………………………………………………. - 50,000.00 50,000.00 76640440 James St Sewer Extension…………………………………………………………………………………. 116,038.26 - 116,038.26 77080440 Galloway Sewer Extension……………………………………………………………………. - 482,101.93 482,101.93 77170440 Rudell RD Sewer Extension PR……………………………………………………………………. 286,823.00 1,386,938.97 1,673,761.97 Total Appropriations - Fund 440 5,017,440.90 $ 2,189,716.26 $ 7,207,157.16 $ *Operational budget appropriation of $3,350.87 will not be carried over to Fiscal Year 2024 City of Corona
AB1600 Development Impact Fees Annual Report
Capital Improvement Projects Funded by Developer Fees
Fiscal Year Ended June 30, 2025

Fee Type and Use
Adjusted * Beginning Fund
Balance
Developer Fee
Revenue
Interest
Earned
Other
Revenues
Transfers
In
Current Fiscal Year
Budget Expenditures
Transfers
Out
Ending Fund
Balance
FYE 2025
Appropriation
Balance
Water Development Fee 2,992,975.59 $ 1,654,034.52 $ 88,943.57 $ 192,668.20 $ - $ 4,094,549.62 $ 1,631,381.36 $ 3,297,240.52 $ 2,332,638.38 Purpose of Fee: A fund created to provide for existing water facilities improvements and to construct new water facilities citywide. $ 304,264.93
BUDGET AND EXPENDITURES:

Project Annual Budget Expenditures Current Appropriation 50744100 Debt Service Payment for 2023 Water Revenue Bonds……………………………………………………………………………………. 1,038,017.50 1,038,017.50 - ** 50744100 Interfund Loan Payment 507/570……………………………………………………………………………………. 566,207.86 696,737.74 - ** 50744610 Administrative Services / Warehouse…………………………………………………………………………. 27,156.00 27,156.00 - 69770507 1380 - Zone Water Storage Tank……………………………………………………………… 2,082,783.11 - 2,082,783.11 72780507 1220 - Zone BS Pump Station…............................................................................................. 200,000.00 - 200,000.00 76330507 Capacity fee Study 49,855.27 - 49,855.27
Total Expenditures and Appropriations - Fund 507 4,094,549.62 $ 1,631,381.36 $ 2,332,638.38 $ COMMITMENTS FOR FUTURE PROJECTS:

Project
Estimated Continuing
Appropriations 2026 Total
50744100 Debt Service Payment for 2023 Water Revenue Bonds…………………………………………………………………………………………………………………. - - 50744610 Administrative Services…………………………………………………………………………. - 54,260.00 54,260.00 69770507 1380 - Zone Water Storage Tank……………………………………………………………… 2,082,783.11 (634.93) 2,082,148.18 72780507 1220 - Zone BS Pump Station…............................................................................................. 200,000.00 - 200,000.00 76330507 Capacity Fee Study………………………………………………………………………… 49,855.27 49,855.27 Total Appropriations - Fund 507 2,332,638.38 $ 53,625.07 $ 2,386,263.45 $ *Adjusted to show actual available fund balance for future projects **Operational budget appropriation of $445,617.25 will not be carried over to Fiscal Year 2024 City of Corona
AB1600 Development Impact Fees Annual Report
Capital Improvement Projects Funded by Developer Fees
Fiscal Year Ended June 30, 2025

Fiscal Year Ending
June 30, 2025
Senate Bill 165
Annual Report On Voter Approved Debt
Section 53411
Annual Report

Table of Contents
City of Corona
Local Agency Special Tax and Bond Accountability Act Report Fiscal Year Ending June 30, 2025
Sections

1. Introduction of Bond Accountability Act (Senate Bill 165) 1

2. Community Facilities District No. 2000-1 (Eagle Glen II) 2

3. Community Facilities District No. 2001-2 (Cresta Verde Hills and Vista Grande) 3

4. Community Facilities District No. 2002-1 (Dos Lagos) 4

5. Community Facilities District No. 2002-1 IA 1 (Dos Lagos) 5

6. Community Facilities District No. 2002-4 (Corona Crossings) 7

7. Community Facilities District No. 2003-2 (Highlands Collection) 8

8. Community Facilities District No. 2004-1 (Buchanan Street) 10

9. Community Facilities District No. 2016-2 (Terrassa) 11

10. Community Facilities District No. 2017-2 (Valencia/Seville) 12

11. Community Facilities District No. 2018-1 IA 1 (Bedford) 13

12. Community Facilities District No. 2018-1 IA 2 (Bedford) 15

13. Community Facilities District No. 2018-2 (Sierra Bella) 17

1. Introduction Page | 1
City of Corona
Local Agency Special Tax and Bond Accountability Act Report Fiscal Year Ending June 30, 2025
Bond Accountability Act (Senate Bill 165)
Senate Bill 165 (SB 165) shall be cited as the Local Agency Special Tax and Bond Accountability Act (the “Act”). This Act requires that any local special tax/local bond measure subject to voter approval contain a statement indicating the specific purposes of the special tax, requires that the proceeds of the special tax be applied to those purposes, requires the creation of an account into which the proceeds shall be deposited, and requires an annual report containing specified information concerning the use of the proceeds. The Act only applies to bonds issued on or after January 1, 2001 in accordance with Sections 50075.1 and 53410 of the California Government Code.

Some of the requirements of the Act are handled at the formation (bond issuance) of the Special Tax District and others are handled through annual reports. This section of the report intends to comply with Sections 50075.3 and 53411 of the California Government Code that states:

The chief fiscal officer of the issuing local agency shall file a report with its governing body no later than January 1, after the bonds have been issued and at least once a year thereafter. The Annual report shall contain all of the following:
(a) The amount of funds collected and expended.
(b) The status of any project required or authorized to be funded as identified in subdivision (a) of Section 50075.1 and Section 53410.

2. Community Facilities District No. 2000-1 (Eagle Glen II) Page | 2 City of Corona
Local Agency Special Tax and Bond Accountability Act Report Fiscal Year Ending June 30, 2025
Community Facilities District No. 2000-1 (Eagle Glen II) 2020 Special Tax Refunding Bond
Location
Community Facilities District No. 2000-1 (the “CFD No. 2000-1”) is generally located in the Bedford Canyon area, southeasterly of the downtown area of the City, westerly of the Route 15/Cajalco Road freeway interchange and approximately 5 miles south of the interchange between State Route 91 and the Interstate 15 Freeway.

Authorized Facilities and Bonds
CFD No. 2000-1 was formed to finance major public improvements which include roadway, drainage, park, water and sewer improvements. On January 15, 2020, the 2020 Special Tax Refunding Bond refunded the 2002 Series A and 2003 Series B Special Tax Bonds.

Funds Collected and Expended
The table below shows the amount of special taxes collected in Fiscal Year 2025 for the principal, interest and administrative expenses in the Calendar Year 2025.

Description Amount
FY 2025 Revenues
Special Taxes Levied $412,223
Transfer from Surplus Funds $13,453
Less: Delinquency as of 6/30/2025 $1,466
Total Special Taxes Collected $424,210
2025 Expenditures
Bond Interest – 3/1/2025 $29,700
Bond Interest – 9/1/2025 $29,700
Bond Principal – 9/1/2025 $330,000
Administrative Expenses (1) $36,278
Total Expenditures $425,678
Ending Special Tax Fund Balance ($1,468)
(1) Amount allocated to Administrative Expenses and may not have been expended in its entirety.

Project Status
The requirements of the Act apply to the Improvement/Construction Funds of CFD No. 2000-1. All improvements funded by the prior bond series are complete. There were no Improvement/Construction Funds associated with the refunding of the bonds in CFD No. 2000-

1. The amounts levied pay the administrative expenses, debt service (principal and interest), and remaining facilities eligible to be financed for CFD No. 2000-1.

3. Community Facilities District No. 2001-2 (Cresta Verde Hills and Vista Grande) Page | 3 City of Corona
Local Agency Special Tax and Bond Accountability Act Report Fiscal Year Ending June 30, 2025
Community Facilities District No. 2001-2 Improvement Area 1 and 2 (Cresta Verde Hills and Vista Grande) 2020 Special Tax Refunding Bond
Location
Community Facilities District No. 2001-2 (the “CFD No. 2001-2”) is located in the northeasterly and southerly portion of the City. CFD No. 2001-2 consists of two non-contiguous Improvement Areas. Improvement Area No. 1, known as “Cresta Verde Hills”, consists of approximately 55 gross acres. It is located approximately 1-mile northeast of the interchange between State Route 91 and the Interstate 15 Freeway. Improvement Area No. 2, known as “Vista Grande”, consists of approximately 12.5 gross acres. It is located approximately 3 miles south of the interchange between State Route 91 and the Interstate 15 Freeway.

Authorized Facilities and Bonds
CFD No. 2001-2 was formed to finance the costs of certain improvements which include water and sewer system improvements, street improvements and traffic signals, storm drainage improvements, park and recreation improvements, public safety improvements, landscape and appurtenant improvements, library improvements, and the acquisition of parkland and open space. On January 15, 2020, the 2020 Special Tax Refunding Bond refunded the 2002 Series A Special Tax Bonds.

Funds Collected and Expended
The table below shows the amount of special taxes collected in Fiscal Year 2025 for the principal, interest and administrative expenses in the Calendar Year 2025.

Description Amount
FY 2025 Revenues
Special Taxes Levied $236,194
Transfer from Surplus Funds $2,000
Less: Delinquency as of 6/30/2025 $3,278
Total Special Taxes Collected $234,916
2025 Expenditures
Bond Interest – 3/1/2025 $16,409
Bond Interest – 9/1/2025 $16,409
Bond Principal – 9/1/2025 $155,000
Administrative Expenses (1) $50,377
Total Expenditures $238,195
Ending Special Tax Fund Balance ($3,279)
(1) Amount allocated to Administrative Expenses and may not have been expended in its entirety.

Project Status
The requirements of the Act apply to the Improvement/Construction Funds of CFD No. 2001-2. All improvements funded by the prior bond series are complete. There were no Improvement/Construction Funds associated with the refunding of the bonds in CFD No. 2001-

2. The amounts levied pay the administrative expenses, debt service (principal and interest), and remaining facilities eligible to be financed for CFD No. 2001-2.

4. Community Facilities District No. 2002-1 (Dos Lagos) Page | 4 City of Corona
Local Agency Special Tax and Bond Accountability Act Report Fiscal Year Ending June 30, 2025
Community Facilities District No. 2002-1 (Dos Lagos)
2017 Special Tax Refunding Bonds
Location
Community Facilities District No. 2002-1 (the “CFD No. 2002-1”) is located in the southeastern portion of the City on both sides of Temescal Canyon Road between Cajalco Road and Weirick Road and east of Interstate 15.

Authorized Facilities and Bonds
CFD No. 2002-1 was formed for the purpose of constructing and acquiring certain public improvements needed to meet increased demand upon the City of Corona as a result of development within the boundaries of CFD No. 2002-1. The public facilities financed by CFD No. 2002-1 include water, reclaimed water and sewer system master plan improvements, drainage and flood control master plan improvements, Temescal Canyon Road and Weirick Road improvements, qualified undergrounding of utilities, master plan signals, public improvements within Westside Area (Tract 32538), and I-15 at Weirick Road northbound and southbound ramps. On January 26, 2017, the 2017 Special Tax Refunding Bonds refunded the 2005 Series A Special Tax Bonds.

Funds Collected and Expended
The table below shows the amount of special taxes collected in Fiscal Year 2025 for the principal, interest and administrative expenses in the Calendar Year 2025.

Description Amount
FY 2025 Revenues
Special Taxes Levied $1,158,448
Transfer from Surplus Funds $53,495
Less: Delinquency as of 6/30/2025 $53,133
Total Special Taxes Collected $1,158,810
2025 Expenditures
Bond Interest – 3/1/2025 $203,200
Bond Interest – 9/1/2025 $203,200
Bond Principal – 9/1/2025 $750,000
Administrative Expenses (1) $32,000
Total Expenditures $1,188,400
Ending Special Tax Fund Balance ($29,590)
(1) Amount allocated to Administrative Expenses and may not have been expended in its entirety.

Project Status
The requirements of the Act apply to the Improvement/Construction Funds of CFD No. 2002-1. All improvements funded by the prior bond series are complete. There were no Improvement/Construction Funds associated with the refunding of the bonds in CFD No. 2002-

1. The amounts levied pay the administrative expenses, debt service (principal and interest), and remaining facilities eligible to be financed for CFD No. 2002-1.

5. Community Facilities District No. 2002-1 IA 1 (Dos Lagos) Page | 6 City of Corona
Local Agency Special Tax and Bond Accountability Act Report Fiscal Year Ending June 30, 2025
Community Facilities District 2002-1 IA 1 (Dos Lagos)
2017 Special Tax Refunding Bonds
Location
Community Facilities District No. 2002-1 Improvement Area 1 (the “CFD No. 2002-1 IA 1”) is located in the southeastern portion of the City on both sides of Temescal Canyon Road between Cajalco Road and Weirick Road and east of Interstate 15. CFD No. 2002-1 IA 1 consists approximately of 98 gross acres and comprises planning Areas 1, 2, 3 (portion only), 4, 5, and 6.

Authorized Facilities and Bonds
CFD No. 2002-1 IA 1 was formed for the purpose of constructing and acquiring certain public improvements needed to meet increased demand upon the City of Corona as a result of development within the boundaries of CFD No. 2002-1 IA 1. The public facilities financed by CFD No. 2002-1 IA 1 include water, reclaimed water and sewer system master plan improvements, drainage and flood control master plan improvements, Temescal Canyon Road and Weirick Road improvements, qualified undergrounding of utilities, master plan signals, landscaping and irrigation of street improvements, public improvements within Westside Area (Tract 32538), I-15 at Weirick Road northbound and southbound ramps, and Bedford wash bridge and channel. On January 26, 2017, the 2017 Special Tax Refunding Bonds refunded the 2007 Special Tax Bonds.

Funds Collected and Expended
The table below shows the amount of special taxes collected in Fiscal Year 2025 for the principal, interest and administrative expenses in the Calendar Year 2025.

Description Amount
FY 2025 Revenues
Special Taxes Levied $531,355
Transfer from Surplus Funds $11,134
Less: Delinquency as of 6/30/2025 $0
Total Special Taxes Collected $542,489
2025 Expenditures
Bond Interest – 3/1/2025 $102,578
Bond Interest – 9/1/2025 $102,578
Bond Principal – 9/1/2025 $310,000
Administrative Expenses (1) $22,000
Total Expenditures $537,156
Ending Special Tax Fund Balance $5,333
(1) Amount allocated to Administrative Expenses and may not have been expended in its entirety.

Project Status
The requirements of the Act apply to the Improvement/Construction Funds of CFD No. 2002-1 IA 1. All improvements funded by the prior bond series are complete. There were no Improvement/Construction Funds associated with the refunding of the bonds in CFD No. 2002- 1 IA 1. The amounts levied pay the administrative expenses, debt service (principal and interest), and remaining facilities eligible to be financed for CFD No. 2002-1 IA 1.

6. Community Facilities District No. 2002-4 (Corona Crossings) Page | 7 City of Corona
Local Agency Special Tax and Bond Accountability Act Report Fiscal Year Ending June 30, 2025
Community Facilities District No. 2002-4 (Corona Crossings) 2017 Special Tax Refunding Bonds
Location
Community Facilities District No. 2002-4 (the “CFD No. 2002-4”) is located in the southeastern portion of the City at the northwest corner of Cajalco Road and Temescal Canyon Road, east of Interstate 15.

Authorized Facilities and Bonds
CFD No. 2002-4 was formed for the purpose of constructing and acquiring certain public facilities within or serving CFD No. 2002-4 including road improvements, storm drain improvements, water system capacity improvements, and sewer system capacity improvements. CFD No. 2002-4 currently has one series of bonds: the Special Tax Refunding Bonds, Series 2017, which refunded the 2004 Special Tax Bonds.

Funds Collected and Expended
The table below shows the amount of special taxes collected in Fiscal Year 2025 for the principal, interest and administrative expenses in the Calendar Year 2025.

Description Amount
FY 2025 Revenues
Special Taxes Levied $595,140
Transfer from Surplus Funds $15,595
Less: Delinquency as of 6/30/2025 $0
Total Special Taxes Collected $610,735
2025 Expenditures
Bond Interest – 3/1/2025 $105,875
Bond Interest – 9/1/2025 $105,875
Bond Principal – 9/1/2025 $370,000
Administrative Expenses (1) $23,000
Total Expenditures $604,750
Ending Special Tax Fund Balance $5,985
(1) Amount allocated to Administrative Expenses and may not have been expended in its entirety.

Project Status
The requirements of the Act apply to the Improvement/Construction Funds of CFD No. 2002-4. All improvements funded by the prior bond series is complete. There were no Improvement/Construction Funds associated with the refunding of the bonds in CFD No. 2002-

4. The amounts levied pay the administrative expenses, debt service (principal and interest), and remaining facilities eligible to be financed for CFD No. 2002-4.

7. Community Facilities District No. 2003-2 (Highlands Collection) Page | 9 City of Corona
Local Agency Special Tax and Bond Accountability Act Report Fiscal Year Ending June 30, 2025
Community Facilities District No. 2003-2 (Highlands Collection) 2020 Special Tax Refunding Bond
Location
Community Facilities District No. 2003-2 (the “CFD No. 2003-2”) is comprised of the Highlands Collection and is located in the southern portion of the City. CFD No. 2003-2 consists of five residential neighborhoods: Citrus Highlands is located south of Ontario Avenue, east of Taylor Avenue and west of Main Street; Fieldstone Collection-Magnolia Street is located south of Magnolia Avenue and east of Garretson Avenue; Fieldstone Collection-Main Street is located south of Ontario Avenue and west of Main Street; Fieldstone CollectionLincoln Avenue is located east of Lincoln Avenue and south of Highgrove Street; and Montara is located at the northwest corner of Lincoln and Ontario Avenue.

Authorized Facilities and Bonds
CFD No. 2003-2 was formed to finance the cost of constructing and acquiring certain public facilities within CFD No. 2003-2 including street and signal improvements, storm drain improvements, water and sewer improvements, landscape improvements, park and open space improvements, and other public facilities. On January 15, 2020 the 2020 Special Tax Refunding Bond refunded the 2005 Special Tax Bonds and the 2006 Special Tax Bonds.

Funds Collected and Expended
The table below shows the amount of special taxes collected in Fiscal Year 2025 for the principal, interest and administrative expenses in the Calendar Year 2025.

Description Amount
FY 2025 Revenues
Special Taxes Levied $444,736
Transfer from Surplus Funds $9,598
Less: Delinquency as of 6/30/2025 $4,139
Total Special Taxes Collected $450,195
2025 Expenditures
Bond Interest – 3/1/2025 $43,710
Bond Interest – 9/1/2025 $43,710
Bond Principal – 9/1/2025 $330,000
Administrative Expenses (1) $36,915
Total Expenditures $454,335
Ending Special Tax Fund Balance ($4,140)
(1) Amount allocated to Administrative Expenses and may not have been expended in its entirety.

Project Status
The requirements of the Act apply to the Improvement/Construction Funds of CFD No. 2003-2. All improvements funded by the prior bond series is complete. There were no Improvement/Construction Funds associated with the refunding of the bonds in CFD No. 2003-

2. The amounts levied pay the administrative expenses, debt service (principal and interest), and remaining facilities eligible to be financed for CFD No. 2003-2.

8. Community Facilities District No. 2004-1 (Buchanan Street) Page | 10 City of Corona
Local Agency Special Tax and Bond Accountability Act Report Fiscal Year Ending June 30, 2025
Community Facilities District No. 2004-1 (Buchanan Street) 2020 Special Tax Refunding Bond
Location
The boundaries of Community Facilities District No. 2004-1 (the “CFD No. 2004-1”) comprises of 27 developable acres located in the northeastern portion of the City adjacent to the City of Riverside.

Authorized Facilities and Bonds
CFD No. 2004-1 was formed to finance the costs of constructing and acquiring certain public facilities within CFD No. 2004-1 including street improvements, storm drain improvements, water and sewer improvements, Quimby fee, street and signal fee, sewer, drainage and water fees, and park and recreation fee. On January 15, 2020, the 2020 Special Tax Refunding Bond refund the 2006 Special Tax Bonds.

Funds Collected and Expended
The table below shows the amount of special taxes collected in Fiscal Year 2025 for the principal, interest and administrative expenses in the Calendar Year 2025.

Description Amount
FY 2025 Revenues
Special Taxes Levied $201,903
Transfer from Surplus Funds $0
Less: Delinquency as of 6/30/2025 $0
Total Special Taxes Collected $201,903
2025 Expenditures
Bond Interest – 3/1/2025 $22,932
Bond Interest – 9/1/2025 $22,932
Bond Principal – 9/1/2025 $130,000
Administrative Expenses (1) $26,039
Total Expenditures $201,903
Ending Special Tax Fund Balance $0
(1) Amount allocated to Administrative Expenses and may not have been expended in its entirety.

Project Status
The requirements of the Act apply to the Improvement/Construction Funds of CFD No. 2004-1. All improvements funded by the prior bond series are complete. There were no Improvement/Construction Funds associated with the refunding of the bonds in CFD No. 2004-

1. The amounts levied pay the administrative expenses, debt service (principal and interest), and remaining facilities eligible to be financed for CFD No. 2004-1.

9. Community Facilities District No. 2016-2 (Terrassa) Page | 11 City of Corona
Local Agency Special Tax and Bond Accountability Act Report Fiscal Year Ending June 30, 2025
Community Facilities District No. 2016-2 (Terrassa)
2018 Special Tax Bonds
Location
The boundaries of Community Facilities District No. 2016-2 (the “CFD No. 2016-2”) is located in the southwestern portion of the City, on the north side of Foothill Parkway and is bound by State Street to the west and Marquez Way to the east.

Authorized Facilities and Bonds
CFD No. 2016-2 was formed to finance the costs of constructing and acquiring certain public facilities within CFD No. 2016-2 including street and road facilities, street lights and traffic signals, law enforcement and fire protection facilities, library and park facilities, public meeting facilities, aquatic center facilities, radio communication facilities and sewer facilities, as well as to pay for incidental expenses related to planning, design and completion of such facilities. CFD No. 2016-2 has one series of bonds, the 2018 Special Tax Bonds.

Funds Collected and Expended
The table below shows the amount of special taxes collected in Fiscal Year 2025 for the principal, interest and administrative expenses in the Calendar Year 2025.

Description Amount
FY 2025 Revenues
Special Taxes Levied $345,876
Transfer from Surplus Funds $3,000
Less: Delinquency as of 6/30/2025 $0
Total Special Taxes Collected $348,876
2025 Expenditures
Bond Interest – 3/1/2025 $93,416
Bond Interest – 9/1/2025 $93,416
Bond Principal – 9/1/2025 $130,000
Administrative Expenses (1) $25,000
Total Expenditures $341,832
Ending Special Tax Fund Balance $7,044
(1) Amount allocated to Administrative Expenses and may not have been expended in its entirety.

Project Status
The requirements of the Act apply to the Improvement Fund of CFD No. 2016-2. The following table shows the initial amount deposited to the Improvement Fund, the amount expended, the June 30, 2025 Improvement Fund balance, and the project status. The amounts levied pay the administrative expenses, debt service (principal and interest), and remaining facilities eligible to be financed for CFD No. 2016-2.

District Series
Initial Deposit
Amount to
Improvement Fund
June 30, 2025
Balance
Project
Status
CFD No. 2016-2 2018 $4,975,894.49 $0.00 Complete

10. Community Facilities District No. 2017-2 (Valencia/Seville) Page | 12 City of Corona
Local Agency Special Tax and Bond Accountability Act Report Fiscal Year Ending June 30, 2025
Community Facilities District No. 2017-2 (Valencia/Seville) 2018 Special Tax Bonds
Location
The boundaries of Community Facilities District No. 2017-2 (the “CFD No. 2017-2”) is located in the south-central portion of the City, on the northeast corner of the intersection of Santana Way and Kellogg Avenue, south of State Route 91 and west of Interstate 15. CFD No. 2017-2 is included within Tract Map No. 37057 and is planned for 92 single family detached homes at buildout.

Authorized Facilities and Bonds
CFD No. 2017-2 was formed to finance facilities consisting of certain public facilities and improvements, to be owned, operated and maintained by the City for park improvements, street and traffic signal improvements and other public facilities of the City, Corona-Norco Unified School District for the payment of certain fees to the School District, and all appurtenances and appurtenant work in connection with the foregoing facilities. CFD No. 2017-2 has one series of bonds, the 2018 Special Tax Bonds.

Funds Collected and Expended
The table below shows the amount of special taxes collected in Fiscal Year 2025 for the principal, interest and administrative expenses in the Calendar Year 2025.

Description Amount
FY 2025 Revenues
Special Taxes Levied $260,202
Transfer from Surplus Funds $0
Less: Delinquency as of 6/30/2025 $4,031
Total Special Taxes Collected $256,171

2025 Expenditures
Bond Interest – 3/1/2025 $73,441
Bond Interest – 9/1/2025 $73,441
Bond Principal – 9/1/2025 $80,000
Administrative Expenses (1) $28,000
Total Expenditures $254,882

Ending Special Tax Fund Balance $1,289
(1) Amount allocated to Administrative Expenses and may not have been expended in its entirety.

Project Status
The requirements of the Act apply to the Improvement Fund of CFD No. 2017-2. The following table shows the initial amount deposited to the Improvement Fund, the amount expended, the June 30, 2025 Improvement Fund balance, and the project status. The amounts levied pay the administrative expenses, debt service (principal and interest), and remaining facilities eligible to be financed for CFD No. 2017-2.

District Series
Initial Deposit
Amount to
Improvement Fund
June 30, 2025
Balance
Project
Status
CFD No. 2017-2 2018 $3,213,492.82 $0.00 Complete

11. Community Facilities District No. 2018-1 IA 1 (Bedford) Page | 13 City of Corona
Local Agency Special Tax and Bond Accountability Act Report Fiscal Year Ending June 30, 2025
Community Facilities District No. 2018-1 IA 1 (Bedford) 2018 Special Tax Bonds, Series A
2020 Special Tax Bonds
Location
The boundaries of Community Facilities District No. 2018-1 Improvement Area 1 (the “CFD No. 2018-1 IA 1”) is located west of Interstate 15 freeway and south of Eagle Glen Parkway in the southeastern portion of the City. CFD No. 2018-1 IA 1 consists of approximately 54 gross acres and consists of the first phase of a new master-planned community known as “Bedford”. Five Improvement Areas were designated and planned at build out.

Authorized Facilities and Bonds
CFD No. 2018-1 IA 1 was formed to finance the types of facilities that consist of the construction, purchase, modification, expansion and/or improvement of certain roadways and roadway improvements, tunnels, regional hiking and biking trails, storm drain facilities, flood control facilities, water and wastewater facilities (including, without limitation, domestic and recycled water facilities, water tank facilities, wells, reservoirs, pipelines, waterlines, storm and sewer drains and related infrastructure and improvements), wet and dry utilities, bridges and pedestrian bridges, parks, street lights, traffic signals, aquatic center facilities and equipment, fire protection facilities and equipment, law enforcement facilities and equipment, library facilities and equipment, public meeting facilities and equipment, radio communication facilities and equipment, sewer facilities and equipment and related infrastructure improvements, both onsite and offsite, and all appurtenances and appurtenant work in connection with the foregoing including utility line relocations and electric, gas and cable utilities.

CFD No. 2018-1 IA 1 has two series of bonds, the 2018 Series A Special Tax Bonds and the 2020 Special Tax Bonds.

Funds Collected and Expended
The table below shows the amount of special taxes collected in Fiscal Year 2025 for the principal, interest and administrative expenses in the Calendar Year 2025.
(1) Amount allocated to Administrative Expenses and may not have been expended in its entirety.

Description Amount
FY 2025 Revenues
Special Taxes Levied $1,166,417
Transfer from Surplus Funds $0
Less: Delinquency as of 6/30/2025 $7,015
Total Special Taxes Collected $1,159,402
2025 Expenditures
Bond Interest – 3/1/2025 $419,350
Bond Interest – 9/1/2025 $419,350
Bond Principal – 9/1/2025 $155,000
Administrative Expenses (1) $52,000
Total Expenditures $1,045,700

Ending Special Tax Fund Balance $113,702

11. Community Facilities District No. 2018-1 IA 1 (Bedford) Page | 14 City of Corona
Local Agency Special Tax and Bond Accountability Act Report Fiscal Year Ending June 30, 2025
Project Status
The requirements of the Act apply to the Improvement Fund of CFD No. 2018-1 IA 1. The following table shows the initial amount deposited to the Improvement Fund, the amount expended, the June 30, 2025 Improvement Fund balance, and the project status. The amounts levied pay the administrative expenses, debt service (principal and interest), and remaining facilities eligible to be financed for CFD No. 2018-1 IA 1.

District Series
Initial Deposit
Amount to
Improvement Fund
June 30, 2025
Balance
Project
Status
CFD No. 2018-1 IA 1 2018 Series A $8,332,079.33 $0.00 Complete CFD No. 2018-1 IA 1 2020 Series $9,781,924.12 $0.00 Complete

12. Community Facilities District No. 2018-1 IA 2 (Bedford) Page | 15 City of Corona
Local Agency Special Tax and Bond Accountability Act Report Fiscal Year Ending June 30, 2025
Community Facilities District No. 2018-1 IA 2 (Bedford) 2024 Special Tax Bonds
Location
The boundaries of Community Facilities District No. 2018-1 Improvement Area 2 (the “CFD No. 2018-1 IA 2”) is located west of Interstate 15 freeway and south of Eagle Glen Parkway in the southeastern portion of the City. CFD No. 2018-1 IA 2 includes 423 detached and attached single-family units on approximately 52 gross acres.

Authorized Facilities and Bonds
CFD No. 2018-1 IA 2 was formed to finance the types of facilities that consist of the construction, purchase, modification, expansion and/or improvement of certain roadways and roadway improvements, tunnels, regional hiking and biking trails, storm drain facilities, flood control facilities, water and wastewater facilities (including, without limitation, domestic and recycled water facilities, water tank facilities, wells, reservoirs, pipelines, waterlines, storm and sewer drains and related infrastructure and improvements), wet and dry utilities, bridges and pedestrian bridges, parks, street lights, traffic signals, aquatic center facilities and equipment, fire protection facilities and equipment, law enforcement facilities and equipment, library facilities and equipment, public meeting facilities and equipment, radio communication facilities and equipment, sewer facilities and equipment and related infrastructure improvements, both onsite and offsite, and all appurtenances and appurtenant work in connection with the foregoing including utility line relocations and electric, gas and cable utilities.

CFD No. 2018-1 IA 2 has one series of bonds, the 2024 Special Tax Bonds.

Funds Collected and Expended
The table below shows the amount of special taxes collected in Fiscal Year 2025 for the principal, interest and administrative expenses in the Calendar Year 2025.

Description Amount
FY 2025 Revenues
Special Taxes Levied $1,330,600
Transfer from Surplus Funds $0
Less: Delinquency as of 6/30/2025 $4,100
Total Special Taxes Collected $1,326,500

2025 Expenditures
Bond Interest – 3/1/2025 $585,000
Bond Interest – 9/1/2025 $650,000
Bond Principal – 9/1/2025 $0
Administrative Expenses (1) $30,600
Total Expenditures $1,265,600

Ending Special Tax Fund Balance $60,900
(1) Amount allocated to Administrative Expenses and may not have been expended in its entirety.

12. Community Facilities District No. 2018-1 IA 2 (Bedford) Page | 16 City of Corona
Local Agency Special Tax and Bond Accountability Act Report Fiscal Year Ending June 30, 2025
Project Status
The requirements of the Act apply to the Improvement Fund of CFD No. 2018-1 IA 2. The following table shows the initial amount deposited to the Improvement Fund, the amount expended, the June 30, 2025, Improvement Fund balance, and the project status. The amounts levied pay the administrative expenses, debt service (principal and interest), and remaining facilities eligible to be financed for CFD No. 2018-1 IA 2.

District Series
Initial Deposit
Amount to
Improvement Fund
Expended
Amount
June 30, 2025
Balance(2)
Project
Status
CFD No. 2018-1 IA 2 2024 $24,825,216.50 $4,781,277.47 $20,043,939.03 Ongoing (2) Balance includes interest.

13. Community Facilities District No. 2018-2 (Sierra Bella) Page | 17 City of Corona
Local Agency Special Tax and Bond Accountability Act Report Fiscal Year Ending June 30, 2025
Community Facilities District No. 2018-2 (Sierra Bella) 2022 Special Tax Bonds, Series A
Location
The boundaries of Community Facilities District No. 2018-2 (the “CFD No. 2018-2”) is currently comprised of approximately 319 gross acres. The proposed development includes 237 single family detached homes, included in two district project lines known as Sonata and Adagio. CFD No. 2018-2 is generally located south of Green River Road, beyond Calle Del Oro and west of Paseo Grande.

Authorized Facilities and Bonds
CFD No. 2018-2 was formed to finance the costs of constructing and acquiring certain public facilities. The Authorized Facilities financed are: streets and road facilities, including street lights and traffic signals; law enforcement and fire protection facilities; library and park facilities; open space, public meeting facilities, aquatic center facilities; water facilities, and sewer facilities. CFD No. 2018-2 has one series of bonds, the 2022 Special Tax Bonds, Series A.

Funds Collected and Expended
The table below shows the amount of special taxes collected in Fiscal Year 2025 for the principal, interest and administrative expenses in the Calendar Year 2025.

Description Amount
FY 2025 Revenues
Special Taxes Levied $1,167,405
Transfer from Surplus Funds $0
Less: Delinquency as of 6/30/2025 $10,456
Total Special Taxes Collected $1,156,949

2025 Expenditures
Bond Interest – 3/1/2025 $365,922
Bond Interest – 9/1/2025 $365,922
Bond Principal – 9/1/2025 $275,000
Administrative Expenses (1) $30,000
Total Expenditures $1,036,844

Ending Special Tax Fund Balance $120,105
(1) Amount allocated to Administrative Expenses and may not have been expended in its entirety.

Project Status
The requirements of the Act apply to the Improvement Fund of CFD No. 2018-2. The following table shows the initial amount deposited to the Improvement Fund, the amount expended, the June 30, 2025, Improvement Fund balance, and the project status. The amounts levied pay the administrative expenses, debt service (principal and interest), and remaining facilities eligible to be financed for CFD No. 2018-2.

District Series
Initial Deposit
Amount to
Improvement Fund
Expended
Amount
June 30, 2025
Balance(2)
Project
Status
CFD No. 2018-2 2022A $13,939,655.44 $4,202,553.45 $9,737,101.99 Ongoing (2) Balance includes interest.

City of Corona
Corona, California
Independent Accountants’ Report on
Applying Agreed-Upon Procedures to
Appropriations Limit Schedule
For the Year Ending June 30, 2025

200 E. Sandpointe Avenue, Suite 600
Santa Ana, California 92707
INDEPENDENT ACCOUNTANTS’ REPORT ON

APPLYING AGREED-UPON PROCEDURES
To the Honorable Mayor, City Council and Citizens
of the City of Corona
Corona, California
We have performed the procedures enumerated below on the appropriation limit of the City of Corona, California (the “City”) for the year ending June 30, 2025. The City’s management is responsible for the Appropriations Limit Schedule.

The City has agreed to and acknowledged that the procedures performed are appropriate to meet the intended purpose in meeting the requirements of Section 1.5 of Article XIII-B of the California Constitution, which was agreed to by the City and the League of California Cities (as presented int eh publication entitled Agreed-upon Procedures Applied to the Appropriations Limitation Prescribed by Article XIII-B of the California Constitution). This report may not be suitable for any other purpose. The procedures performed may not address all the items of interest to a user of this report and may not meet the needs of all users of this report and, as such, users are responsible for determining whether the procedures performed are appropriate for their purposes.

The procedures and associated findings are as follows:

1. We obtained the completed worksheets used by the City to calculate its appropriations limit for the year ending June 30, 2025, and verified that the limit and annual calculation factors were adopted by resolution of the City Council. We also verified that the population and inflation options were selected by a recorded vote of the City Council.

Finding: No exceptions were noted as a result of our procedures.

2. For the accompanying Appropriations Limit Schedule, we added the prior year’s limit to the total adjustments, and agreed the resulting amount to the current year’s limit.

Finding: No exceptions were noted as a result of our procedures.

3. We verified the current year information presented in the accompanying Appropriations Limit Schedule to corresponding information in worksheets used by the City.

Finding: No exceptions were noted as a result of our procedures.

4. We verified the appropriations limit presented in the accompanying Appropriations Limit Schedule matched the appropriation limit adopted by the City Council.

Finding: No exceptions were noted as a result of our procedures.

To the Honorable Mayor and the Members of City Council
of the City of Corona
Corona, California

2 We were engaged by the City to perform this agreed-upon procedures engagement and conducted our engagement in accordance with attestation standards established by the American Institute of Certified Public Accountants. We were not engaged to and did not conduct an examination or review engagement, the objective of which would be the expression of an opinion or conclusion, respectively, on the accompanying Appropriations Limit Schedule.

Accordingly, we do not express such an opinion or conclusion. Had we performed additional procedures, other matters might have come to our attention that would have been reported to you.

We are required to be independent of the City and to meet our other ethical responsibilities, in accordance with the relevant ethical requirements related to our agreed-upon procedures engagement.

This report is intended solely for the information and use of the City Council and the management of the City and is not intended to be and should not be used by anyone other than these specified parties.

Santa Ana, California
November 21, 2024

City of Corona
Appropriations Limit Schedule
For the Year Ending June 30, 2025
See Accompanying Notes to the Appropriations Limit Schedule. 3 Amount Source
A. Appropriations Limit FY 2023-2024 704,393,624 $ Prior year appropriations limit adopted by the City
B. Calculation Factors:
1) Population increase % 1.0055 California Department of Finance 2) Inflation increase % 1.0362 California Department of Finance 3) Total adjustment % 1.0419 (B1 x B2)
C. Annual Adjustment Increase 29, {(B3-1) x A} 535,791
D. Other Adjustments:
1) Loss responsibility (-) - N/A
2) Transfer to private (-) - N/A
3) Transfer to fees (-) - N/A
4) Assumed responsibility (+) - N/A
E. Total Adjustments 29,535,791 (C + D)
F. Appropriations Limit FY 2024-2025 733,929,415 $ (A + E)

City of Corona
Notes to the Appropriations Limit Schedule
For the Year Ending June 30, 2025
4 Note 1 – Purpose of Limited Procedures Review
Under Article XIIIB of the California Constitution (the Gann Spending Limitation Initiative), California governmental agencies are restricted as to the amount of annual appropriations from proceeds of taxes. Effective for years beginning on or after July 1, 1990, under Section 1.5 of Article XIIIB, the annual calculation of the appropriations limit is subject to an agreed upon procedures review in connection with the annual audit.

Note 2 – Method of Calculation
Under Section 10.5 of Article XIIIB, for fiscal years beginning on or after July 1990, the appropriations limit is required to be calculated based on the limit for the fiscal year 1986-87, adjusted for the inflation and population factors discussed in Notes 3 and 4 below.

Note 3 – Population Factors
A California governmental agency may use as its population factor either the annual percentage change of the jurisdiction’s own population or the annual percentage change in population of the county where the jurisdiction is located. The factor adopted by the City for the year ending June 30, 2025, represents the annual percentage change in population for the County.

Note 4 – Inflation Factors
A California governmental agency may use as its inflation factor either the annual percentage change in the 4th quarter per capita personal income (which percentage is supplied by the California Department of Finance) or the percentage change in the local assessment roll from the preceding year due to the change of local nonresidential construction. The factor adopted by the City for the year ending June 30, 2025, represents the annual percentage change for per capita personal income.

Note 5 – Other Adjustments
A California government agency may be required to adjust its appropriations limit when certain events occur, such as the transfer of responsibility for municipal services to, or from, another government agency or private entity. The City had no such adjustments for the year ending June 30, 2025.

City of Corona
Corona, California
Independent Accountant’s Report on
Applying Agreed-Upon Procedures to
Investments
March 31, 2025

6 Hutton Centre Drive, Suite 1200
Santa Ana, California 92707
INDEPENDENT ACCOUNTANT’S REPORT

ON APPLYING AGREED-UPON PROCEDURES
To the Honorable Mayor, City Council and Citizens
of the City of Corona
Corona, California
We have performed the procedures enumerated below on the investments of the City of Corona, California (the “City”) as of March 31, 2025. The City’s management is responsible for the investments.

The City has agreed to and acknowledged that the procedures performed are appropriate to meet the intended purpose, which is assisting the City in evaluating the City’s investment processes, activities and degree of compliance with the State of California (the “State”) regulations and the City’s investment policy as of March 31, 2025. This report may not be suitable for any other purpose. The procedures performed may not address all the items of interest to a user of this report and may not meet the needs of all users of this report and, as such, users are responsible for determining whether the procedures performed are appropriate for their purposes.

The procedures and associated findings are as follows:

1. We obtained the City’s Monthly Investment Portfolio Report (the “Report”) as of March 31, 2025, agreed individual investments/deposits to supporting documentation obtained from the City, and reconciled such to the Report. We traced total investments listed on the Report to the City’s general ledger.

Finding: No exceptions were noted as a result of our procedures.

2. We compared the investments listed in the Report as of March 31, 2025 to the types of investments authorized for the year by the City’s investment policy and California Government Code Section 53601.

Finding: No exceptions were noted as a result of our procedures.

3. We compared the market value of the investments listed in the Report as of March 31, 2025 to investment statements and other supporting documentation.

Finding: No exceptions were noted as a result of our procedures.

4. We inspected the Report to ascertain if it contained the information/data required by California Government Code Section 53646 and met the timing requirements of Government Code Section 53646 as follows:
a. Included the type of investment, issuer, date of maturity, par and dollar amount invested on all securities, investments and monies held by the City.
b. Included those funds under management of contracted parties (fiscal agents, trustee, deferred compensation, plan administrators, etc.)
c. Included market value (and source) as of the date of the Report for all securities held by the City or under management of any outside party.
d. Confirmed the compliance of the portfolio to the investment policy of the City. e. Verified the timing requirements of the Report were met, in relation to Government Code Section 53646. f. Included a statement addressing the ability of the City to meet the pool’s expenditures requirements for the next six months.

Finding: No exceptions were noted as a result of our procedures.

To the Honorable Mayor and the Members of City Council
of the City of Corona
Corona, California

2 5. We compared the investments listed in the Report as of March 31, 2025, to the prohibited investments listed in the California Government Code Section 53601.6.

Finding: No exceptions were noted as a result of our procedures.

6. We calculated the totals (cost basis) for the investment types listed in the Report as of March 31, 2025 and compared those totals to the limitations imposed by the City’s investment policy and California Government Code Section 53601 for specified investment types.

Finding: No exceptions were noted as a result of our procedures.

7. We agreed individual investment maturity dates listed in the Report as of March 31, 2025, to the City’s copies of investment statements to determine if they conform to the maturity requirements of the City’s investment policy and California Government Code Section 53601.

Finding: No exceptions were noted as a result of our procedures.

8. We obtained and inspected the third-party custodial agreements and broker/dealer agreements in effect at the date of the Report to identify if the agreements contained a clause addressing delivery of securities and that the delivery method conformed to California Government Code Section 53601.

Finding: No exceptions were noted as a result of our procedures.

We were engaged by the City to perform this agreed-upon procedures engagement and conducted our engagement in accordance with attestation standards established by the American Institute of Certified Public Accountants. We were not engaged to and did not conduct an examination or review engagement, the objective of which would be the expression of an opinion or conclusion, respectively, on the investments. Accordingly, we do not express such an opinion or conclusion. Had we performed additional procedures, other matters might have come to our attention that would have been reported to you.

We are required to be independent of the City and to meet our other ethical responsibilities, in accordance with the relevant ethical requirements related to our agreed-upon procedures engagement.

This report is intended solely for the information and use of City Council and management of the City and is not intended to be and should not be used by anyone other than those specified parties.

Santa Ana, California
October 23, 2025

6 Hutton Centre Drive, Suite 1200
Santa Ana, California 92707
INDEPENDENT AUDITOR’S REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING

AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL

STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS To the Honorable Mayor, City Council, and Citizens
of the City of Corona
Corona, California
We have audited, in accordance with the auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States (“Government Auditing Standards”), the financial statements of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of the City of Corona, California (the “City”), as of and for the year ended June 30, 2025, and the related notes to the financial statements, which collectively comprise the City’s basic financial statements, and have issued our report thereon dated November 25, 2025.

Report on Internal Control over Financial Reporting
In planning and performing our audit of the financial statements, we considered the City’s internal control over financial reporting (“internal control”) as a basis for designing the audit procedures that are appropriate in the circumstances for the purpose of expressing our opinions on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of the City’s internal control. Accordingly, we do not express an opinion on the effectiveness of the City’s internal control.

A deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal control, such that there is a reasonable possibility that a material misstatement of the City’s financial statements will not be prevented, or detected and corrected, on a timely basis. A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance.

Our consideration of internal control was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control that might be material weaknesses or significant deficiencies. Given these limitations, during our audit we did not identify any deficiencies in internal control that we consider to be material weaknesses. However, material weaknesses or significant deficiencies may exist that were not identified.

To the Honorable Mayor, City Council, and Citizens
of the City of Corona
Corona, California

Report on Compliance and Other Matters
As part of obtaining reasonable assurance about whether the City’s financial statements are free from material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have a direct and material effect on the financial statements. However, providing an opinion on compliance with those provisions was not an objective of our audit, and accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards.

Purpose of This Report
The purpose of this report is solely to describe the scope of our testing of internal control and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the entity’s internal control or on compliance. This report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the entity’s internal control and compliance. Accordingly, this communication is not suitable for any other purpose.

Santa Ana, California
November 25, 2025

Corona Housing Authority
Corona, California
Housing Successor Compliance and
Independent Auditor’s Report
For the Year Ended June 30, 2025

Corona Housing Authority
Table of Contents
Page
Independent Auditor’s Report:

Report on Compliance for the Housing Successor; Report on Internal Control Over Compliance; and Report on the Schedule of Excess Surplus ......................................................... 1 Schedule of Excess Surplus ........................................................................................................................................ 4

6 Hutton Centre Drive, Suite 1200
Santa Ana, California 92707
REPORT ON COMPLIANCE FOR THE HOUSING SUCCESSOR; REPORT ON INTERNAL CONTROL OVER COMPLIANCE; AND REPORT ON THE SCHEDULE OF EXCESS SURPLUS Independent Auditor’s Report
To the Honorable Mayor, City Council and Citizens
of the City of Corona
Corona, California
Report on Compliance for the Housing Successor
Opinion on Compliance for the Housing Successor
We have audited Corona Housing Authority, a component unit of the City of Corona, California (the “City”), as the Housing Successor to the former Redevelopment Agency of the City of Corona’s (the “Housing Successor”) compliance with the type of compliance requirements described in the California Health and Safety Code sections applicable to the Housing Successor for the year ended June 30, 2025.

In our opinion, the Housing Successor complied, in all material respects, with the compliance requirements referred to above that are applicable to Housing Successor for the year ended June 30, 2025.

Basis for Opinion
We conducted our audit of compliance in accordance with auditing standards generally accepted in the United States of America (“GAAS”); the standards applicable to financial audits contained in Government Auditing Standards (“Government Auditing Standards”) issued by the Comptroller General of the United States; and California Health and Safety Code sections applicable to the Housing Successor (the “Health and Safety Codes”). Our responsibilities under those standards and the Health and Safety Codes are further described in the Auditor’s Responsibilities for the Audit of Compliance section of our report.

We are required to be independent of the Housing Successor and to meet our other ethical responsibilities, in accordance with the relevant ethical requirements relating to our audit. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. Our audit does not provide a legal determination of the Housing Successor's compliance with the compliance requirements referred to above.

Responsibilities of Management for Compliance
Management is responsible for compliance with the requirements referred to above and for the design, implementation, and maintenance of effective internal control over compliance with the requirements of laws, statutes, regulations, rules, and provisions of contracts or grant agreements applicable to the Housing Successor's government programs.

To the Honorable Mayor, City Council and Citizens
of the City of Corona
Corona, California

2 Auditor’s Responsibilities for the Audit of Compliance Our objectives are to obtain reasonable assurance about whether material noncompliance with the compliance requirements referred to above occurred, whether due to fraud or error, and express an opinion on the Housing Successor's compliance based on our audit. Reasonable assurance is a high level of assurance but is not absolute assurance and therefore is not a guarantee that an audit conducted in accordance with GAAS, Government Auditing Standards, and the Health and Safety Codes will always detect material noncompliance when it exists. The risk of not detecting material noncompliance resulting from fraud is higher than for that resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.

Noncompliance with the compliance requirements referred to above is considered material if there is a substantial likelihood that, individually or in the aggregate, it would influence the judgment made by a reasonable user of the report on compliance about the Housing Successor's compliance with the requirements of the government program as a whole.

In performing an audit in accordance with GAAS, Government Auditing Standards, and the Health and Safety Codes, we
 exercise professional judgment and maintain professional skepticism throughout the audit.  identify and assess the risks of material noncompliance, whether due to fraud or error, and design and perform audit procedures responsive to those risks. Such procedures include examining, on a test basis, evidence regarding the Housing Successor's compliance with the compliance requirements referred to above and performing such other procedures as we considered necessary in the circumstances.  obtain an understanding of the Housing Successor's internal control over compliance relevant to the audit in order to design audit procedures that are appropriate in the circumstances and to test and report on internal control over compliance in accordance with the Health and Safety Codes, but not for the purpose of expressing an opinion on the effectiveness of the Housing Successor's internal control over compliance.

Accordingly, no such opinion is expressed.

We are required to communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and any significant deficiencies and material weaknesses in internal control over compliance that we identified during the audit.

Report on Internal Control Over Compliance
A deficiency in internal control over compliance exists when the design or operation of a control over compliance does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, noncompliance on a timely basis. A material weakness in internal control over compliance is a deficiency, or combination of deficiencies in internal control over compliance, such that there is a reasonable possibility that material noncompliance with a compliance requirement will not be prevented, or detected and corrected, on a timely basis. A significant deficiency in internal control over compliance is a deficiency, or a combination of deficiencies, in internal control over compliance that is less severe than a material weakness in internal control over compliance, yet important enough to merit attention by those charged with governance.

Our consideration of internal control over compliance was for the limited purpose described in the Auditor’s Responsibilities for the Audit of Compliance section above and was not designed to identify all deficiencies in internal control over compliance that might be material weaknesses or significant deficiencies in internal control over compliance. Given these limitations, during our audit we did not identify any deficiencies in internal control over compliance that we consider to be material weaknesses, as defined above. However, material weaknesses or significant deficiencies in internal control over compliance may exist that were not identified.

To the Honorable Mayor, City Council and Citizens
of the City of Corona
Corona, California

3 Our audit was not designed for the purpose of expressing an opinion on the effectiveness of internal control over compliance. Accordingly, no such opinion is expressed.

The purpose of this report on internal control over compliance is solely to describe the scope of our testing of internal control over compliance and the results of that testing based on the requirements of Health and Safety Codes.

Accordingly, this report is not suitable for any other purpose.

Report on the Schedule of Excess Surplus
We have audited the financial statements of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of the City as of and for the year ended June 30, 2025, and the related notes to the financial statements, which collectively comprise the City’s basic financial statements. We issued our report thereon dated November 25, 2025, which contained unmodified opinions on those financial statements. Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise the basic financial statements. The accompanying Schedule of Excess Surplus is presented for purposes of additional analysis and is not a required part of the basic financial statements. Such information is the responsibility of management and was derived from and relates directly to the underlying accounting and other records used to prepare the basic financial statements. The information has been subjected to the auditing procedures applied in the audit of the basic financial statements and certain other procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the basic financial statements or to the basic financial statements themselves, and other additional procedures in accordance with GAAS. In our opinion, the Schedule of Excess Surplus is fairly stated in all material respects in relation to the basic financial statements as a whole.

Santa Ana, California
November 25, 2025

Corona Housing Authority
Schedule of Excess Surplus
For the Year Ended June 30, 2025
4 Opening Fund Balance $ 39,444,340
Less: Land held for resale (2,871,648)
Long term receivables (15,194,524)
Available Housing Successor Funds 21,378,168
Limitation (greater of $1,000,000 or four years deposits) Aggregate amount deposited for last four years:
2023-2024 $ 1,219,800
2022-2023 900,480
2021-2022 7,801,457
2020-2021 632,172
Total $ 10,553,909
Greater amount 10,553,909
Computed Excess Surplus $ 10,824,259
Low and Moderate
Housing Funds
All project Area
July 1, 2024

6 Hutton Centre Drive, Suite 1200
Santa Ana, California 92707
November 25, 2025
To the Honorable Mayor, City Council and Citizens
of the City of Corona
Corona, California
We have audited the financial statements of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of the City of Corona, California (the “City”) for the year ended June 30, 2025. Professional standards require that we provide you with information about our responsibilities under generally accepted auditing standards and Government Auditing Standards, as well as certain information related to the planned scope and timing of our audit. We have communicated such information in our letter to you dated May 6, 2025. Professional standards also require that we communicate the following information related to our audit.

Significant Audit Matters
Qualitative Aspects of Accounting Practices
Management is responsible for the selection and use of appropriate accounting policies. The significant accounting policies used by the City are described in Note 1 to the basic financial statements.

New Accounting Standards
GASB Statement No. 101 – In June 2022, GASB issued Statement No. 101, Compensated Absences. The objective of this Statement is to better meet the information needs of financial statement users by updating the recognition and measurement guidance for compensated absences. That objective is achieved by aligning the recognition and measurement guidance under a unified model and by amending certain previously required disclosures. Implementation of this Statement results in a restatement of the beginning net position as of July 1, 2024.

GASB Statement No. 102 – In December 2023, GASB issued Statement No. 102, Certain Risk Disclosures.

The objective of this Statement is to provide users of government financial statements with essential information about risks related to a government's vulnerabilities due to certain concentrations or constraints which may limit a government's ability to acquire resources or control spending. Application of this statement did not have a significant effect on the City’s financial reporting for the fiscal year ended June 30, 2025.

No other new accounting policies were adopted and the application of existing policies was not changed during 2025.

We noted no transactions entered into by the City during the year for which there is a lack of authoritative guidance or consensus. All significant transactions have been recognized in the financial statements in the proper period.

To the Honorable Mayor, City Council and Citizens
of the City of Corona
Corona, California

Accounting estimates are an integral part of the financial statements prepared by management and are based on management’s knowledge and experience about past and current events and assumptions about future events. Certain accounting estimates are particularly sensitive because of their significance to the financial statements and because of the possibility that future events affecting them may differ significantly from those expected. The most sensitive estimates affecting the City’s financial statements were:
 Management’s estimate of the investment fair market value is based on information provided by Bank of New York Mellon, the custodian of the investments based on interactive data. We evaluated the methods, assumptions and data used to develop the investment fair market value in determining that it is reasonable in relation to the financial statements taken as a whole.
 Management’s estimate of the depreciation and amortization on capital assets is based on the industry standard and past experience on actual useful life of the asset groups. We evaluated the key factors and assumptions used to develop the depreciation on capital assets in determining that it is reasonable in relation to the financial statements taken as a whole.
 Management’s estimate for compensated absences is based on the outstanding balance of paid time off that more likely than not will be used or paid..
 Management’s estimate of the net pension liabilities is based on the actuarial valuation on total pension liability and based on audited financial statements on fiduciary net position for CalPERS plans. We evaluated the key factors and assumptions used to develop the net pension liability in determining that it is reasonable in relation to the financial statements taken as a whole.
 Management’s estimate of the net other postemployment benefits (“OPEB”) liability is based on the actuarial valuation on total OPEB liability and financial statements on fiduciary net position. We evaluated the key factors and assumptions used to develop the OPEB liability in determining that it is reasonable in relation to the financial statements taken as a whole.

Certain financial statement disclosures are particularly sensitive because of their significance to financial statement users. The most sensitive disclosures affecting the financial statements were:
 Note 1 – Summary of Significant Accounting Policies
 Note 2 – Stewardship, Compliance and Accountability
 Note 12 – Pension Plan
 Note 13 – Other Postemployment Benefits (“OPEB”)
 Note 16 – Commitments and Contingencies
 Note 19 – Subsequent Events
The financial statement disclosures are neutral, consistent, and clear.

Difficulties Encountered in Performing the Audit
We encountered no significant difficulties in dealing with management in performing and completing our audit.

To the Honorable Mayor, City Council and Citizens
of the City of Corona
Corona, California

Corrected and Uncorrected Misstatements
Professional standards require us to accumulate all known and likely misstatements identified during the audit, other than those that are clearly trivial, and communicate them to the appropriate level of management. Management has corrected all such misstatements. In addition, none of the misstatements detected as a result of audit procedures and corrected by management were material, either individually or in the aggregate, to each opinion unit’s financial statements taken as a whole.

Disagreements with Management
For purposes of this letter, a disagreement with management is a financial accounting, reporting, or auditing matter, whether or not resolved to our satisfaction, that could be significant to the financial statements or the auditor’s report.

We are pleased to report that no such disagreements arose during the course of our audit.

Management Representations
We have requested certain representations from management that are included in the management representation letter dated November 25, 2025.

Management Consultations with Other Independent Accountants In some cases, management may decide to consult with other accountants about auditing and accounting matters, similar to obtaining a “second opinion” on certain situations. If a consultation involves application of an accounting principle to the City’s financial statements or a determination of the type of auditor’s opinion that may be expressed on those statements, our professional standards require the consulting accountant to check with us to determine that the consultant has all the relevant facts. To our knowledge, there were no such consultations with other accountants.

Other Audit Findings or Issues
We generally discuss a variety of matters, including the application of accounting principles and auditing standards, with management each year prior to retention as the City’s auditors. However, these discussions occurred in the normal course of our professional relationship and our responses were not a condition to our retention.

Other Matters
We applied certain limited procedures to the Management’s Discussion & Analysis, Budgetary Comparison Schedules, Modified Approach for City Streets Infrastructure Capital Assets, the Schedule of Changes in Net Pension Liability and Related Ratios, the Schedule of the City’s Proportionate Share of the Net Pension Liability and Related Ratios, the Schedules of Contributions – Pensions, the Schedules of Changes in Net OPEB Liability and Related Ratios, and Schedules of Contributions – Other Postemployment Benefits, which are Required Supplementary Information (“RSI”) that supplement the basic financial statements. Our procedures consisted of inquiries of management regarding the methods of preparing the information and comparing the information for consistency with management’s responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We did not audit the RSI and do not express an opinion or provide any assurance on the RSI.

To the Honorable Mayor and Members of the City Council
of the City of Corona
Corona, California

We were engaged to report on the Combining and Individual Fund Financial Statements, which accompany the financial statements but are not RSI. With respect to this supplementary information, we made certain inquiries of management and evaluated the form, content, and methods of preparing the information to determine that the information complies with accounting principles generally accepted in the United States of America, the method of preparing it has not changed from the prior period, and the information is appropriate and complete in relation to our audit of the financial statements. We compared and reconciled the supplementary information to the underlying accounting records used to prepare the financial statements or to the financial statements themselves.

We were not engaged to report on the Introductory and the Statistical Sections, which accompany the financial statements but are not RSI. Such information has not been subjected to the auditing procedures applied in the audit of the basic financial statements, and accordingly, we do not express an opinion or provide any assurance on it.

Restriction on Use
This information is intended solely for the information and use of the City Council and management of the City and is not intended to be, and should not be, used by anyone other than these specified parties.

Very truly yours,
Santa Ana, California

DATE: 12/03/2025
TO: Honorable Mayor and City Council Members
FROM: Economic Development Department
2025-460

REQUEST FOR CITY COUNCIL ACTION
SUBJECT:

RESOLUTION DECLARING THE PROPERTIES AT 106, 114, 122, AND 138 EAST SIXTH STREET, IDENTIFIED AS ASSESSOR’S PARCEL NUMBERS 117-191-001,117- 191-002, 117-191-003, AND 117-191-004 ARE EXEMPT SURPLUS LAND EXECUTIVE SUMMARY:

This report asks Council to adopt Resolution 2025-112, declaring that the parcels located at 106, 114, 122, and 138 East Sixth Street, are exempt surplus land. All properties are currently vacant.

RECOMMENDED ACTION:

That the City Council:
a. Adopt Resolution 2025-112, declaring that the properties at 106, 114, 122, and 138 East Sixth Street and identified, respectively, as assessor’s parcel numbers 117-191-001, 117-191-002, 117-191-003, and 117-191-004, are no longer necessary for the City’s use and are exempt surplus land, under the Surplus Land Act .

b. Authorize the City Manager, or his designee, to follow applicable procedures related to the disposition of exempt surplus properties pursuant to the Surplus Land Act.

BACKGROUND & HISTORY:

The City acquired the properties at 106 East Sixth Street (1,750 sq. ft./0.04 acres) 114 East Sixth Street (1,750 sq. ft./0.04 acres), 122 East Sixth Street (1,750 sq. ft./0.04 acres), and 138 East Sixth Street (2,100 sq. ft./0.05 acres) on December 24, 2024, as part of its Downtown Revitalization Plan efforts. The sites, which consist of four vacant commercial parcels, are intended for sale or long-term leasing to incoming businesses consistent with the Downtown Revitalization Plan’s business attraction goals and are not needed by the City for its own government or public uses. These commercial suites are part of a larger commercial center, The Hub., and are not capable of supporting residential development.

Declaring these parcels surplus will facilitate their leasing to commercial businesses and aid in the City’s efforts to create a vibrant downtown activity center.

The Surplus Land Act (Government Code § 54220 et seq.) (SLA) governs the disposition of City-owned real property that is no longer needed for the City's use. The SLA requires each local agency to inventory properties that exceed foreseeable needs and to classify them as either surplus land or exempt surplus land.

Staff recommends that City Council declare the subject properties exempt surplus land pursuant to the criteria outlined in Government Code Section 54221.

ANALYSIS:

The SLA requires that a local agency must declare property to be “surplus land” before taking any action (sale or long-term lease) to dispose of the property. Surplus land is land deemed not necessary for a local agency‘s use.

Notice of Availability (NOA) Process: Under the SLA, when disposing of surplus land, a local agency is required to issue a NOA to certain entities for affordable housing, parks and recreation, school facilities, and other public uses, allowing 60 days for responses and subsequent good faith negotiations.

Exemptions: However, the SLA allows for exceptions to this standard SLA process for parcels that qualify as and are declared by the local agency to be “exempt surplus land”.

Property declared to be “exempt surplus land” may be disposed of outside of the SLA’s NOA process.

There are various types of exemptions which may be applicable. The four of above referenced parcels can be declared exempt pursuant to Government Code Section 54221(f)(1)(B), with one also pursuant to Government Code Section 54221(f)(1)(C).

GC 54221(f)(1)(B) Exemption: The above referenced parcels meet the definition of exempt surplus land pursuant to Government Code Section 54221(f)(1)(B) because:

 Each parcel individually is less than one-half acre and all 4 parcels together are less than one-half acre and
 None of the parcels are contiguous to land owned by a state or local agency that is used for open-space or low- and moderate-income housing purposes.

GC 54221(f)(1)(C) Exemption: In addition, the parcel located at 114 East Sixth Street meets the definition of exempt surplus land pursuant to Government Code Section 54221(f)(1)(C), which provides that:
 Surplus land that a local agency is exchanging for another property necessary for the agency’s use qualifies as exempt surplus land.

Exchange with the Cortez Family
The Cortez family owns a parcel of property located in the North Mall at 496 Corona Mall (APN 117-143-036) where they have continuously operated Cortez Jewelers for more than 60 years. The City and the Cortez Family will be entering into mutually satisfactory agreements which will allow the Cortez family to continue their commitment to Corona’s downtown and keep Cortez Jewelers in the downtown for many years to come. Through these agreements the City will be acquiring 496 in the North Mall and the Cortez family will be acquiring 114 in the South Mall.

Adoption of Resolution No. 2025-112 would formally declare the properties exempt surplus land. The City’s determination will be submitted to the California Department of Housing and Community Development (HCD) as required.

FINANCIAL IMPACT:

There is no financial impact associated with the declaration of the parcels as exempt surplus property.

ENVIRONMENTAL ANALYSIS:

This action before Council is exempt from the California Environmental Quality Act (CEQA) pursuant to Section 15061(b)(3) of the Guidelines for 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. Resolution No. 2025-112 declares that the properties at 106, 114, 122, and 138 East Sixth Street are exempt surplus land and there is no possibility that this action will have a significant effect on the environment. Therefore, no environmental analysis is required.

PREPARED BY: AMINAH MEARS, DPA, ASSISTANT TO THE CITY MANAGER REVIEWED BY: JOEL BELDING, ECONOMIC DEVELOPMENT DIRECTOR

ATTACHMENTS:

1. Exhibit 1 – Resolution 2025-112

2. Exhibit A – 114 E. Sixth Street Site Map

3. Exhibit B – 122 E. Sixth Street Site Map

4. Exhibit C – 138 E. Sixth Street Site Map

5. Exhibit D – 106 E. Sixth Street Site Map

JAMIER\01000.22004\10318269.1
RESOLUTION NO. 2025-112

RESOLUTION OF THE CITY COUNCIL OF THE CITY OF

CORONA, CALIFORNIA, DECLARING THAT CERTAIN
PARCELS OF REAL PROPERTY LOCATED AT 106, 114,
122, AND 138 EAST SIXTH STREET AMD IDENTIFIED,
RESPECTIVELY, AS ASSESSOR’S PARCEL NUMBERS
117-191-001, 117-191-002, 117-191-003, AND 117-191-004 ARE NO LONGER NECESSARY FOR THE CITY’S USE AND

ARE EXEMPT SURPLUS LAND UNDER THE SURPLUS

LAND ACT
WHEREAS, Assembly Bill 1486 went into effect on January 1, 2020 and expanded the Surplus Land Act (Government Code section 54220 et seq.) requirements for local agencies prior to the disposition and disposal of any surplus land (collectively, the “Surplus Land Act”); and
WHEREAS, the City owns individual parcels of real property located at 106, 114, 122, and 138 East Sixth Street and identified, respectively, as Assessor’s Parcel Numbers 117-191-001, 117-191-002, 117-191-003, and 117-191-004 (“Subject Property”); and WHEREAS, the Subject Property, which consists of four vacant commercial parcels that are part of a larger commercial center, are intended for sale or long-term leasing to incoming businesses consistent with the Downtown Revitalization Plan’s business attraction goals, and are no longer needed for the City’s use; and WHEREAS, pursuant to Government Code Section 54222.3, the disposal of the exempt surplus land is not subject to the requirements or procedures of the Surplus Land Act; and
WHEREAS, pursuant to Government Code Section 54221(f)(1)(B), the Subject Property meets the definition of “exempt surplus land,” because each parcel individually, and all four parcels collectively, are less than one-half acre is size and none of the parcels are contiguous to land owned by a state or local agency that is used for open-space or low- and moderate-income housing purposes; and
WHEREAS, pursuant to Government Code Section 54221(f)(1)(C), the parcel located at 106 East Sixth Street and identified as Assessor Parcel Number 117-191-002 meets the definition of “exempt surplus land,” because the City will be entering into purchase and sale agreements with the Cortez family, the owner of a parcel of property located at 496 Corona Mall and identified as assessor parcel number 117-143-036, whereby the City will be acquiring the property at 496 Corona Mall and, in exchange, the City will convey the property at 114 East Sixth Street to the Cortez family.

JAMIER\01000.22004\10318269.1

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

SECTION 1. Findings. The City Council hereby finds and determines that the above stated recitals are true and correct.

SECTION 2. Exempt Surplus Property Declaration. The City Council hereby finds and declares that the Subject Property is no longer necessary for the City’s use and is exempt surplus land, as defined in the Surplus Land Act, based on the evidence in the record and the true and correct written findings found in this Resolution and incorporated herein by reference. The City Council further finds that the Subject Property: (a) is not located within a coastal zone; (b) is not adjacent to a historical unit of the State Parks System; (c) is not listed on, or determined by the State Office of Historic Preservation to be eligible for, the National Register of Historic Places; and (d) is not located within the Lake Tahoe region as defined in Government Code Section 66905.5.

SECTION 3. CEQA. The declaration of the Subject Property as exempt surplus land is exempt from environmental review under the California Environmental Quality Act (“CEQA”) pursuant to CEQA Guidelines section 15061(b)(3), 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 resolution simply declares that the properties at 106, 114, 122, and 138 East Sixth Street are exempt surplus land and there is no possibility that this action will have a significant effect on the environment. Therefore, no environmental analysis is required.

SECTION 4. Effective Date. This Resolution shall take effect immediately upon its adoption by the City Council, and the Clerk of the City shall attest to and certify the vote adopting this Resolution.

PASSED, APPROVED AND ADOPTED this 3
rd day of December 2025.
____________________________________
Mayor of the City of Corona, California
ATTEST:
___________________________________
City Clerk of the City of Corona, California

JAMIER\01000.22004\10318269.1

CERTIFICATION
I, Sylvia Edwards, City Clerk of the City of Corona, California, do hereby certify that the foregoing Resolution was regularly passed and adopted by the City Council of the City of Corona, California, at a regular meeting thereof held on the 3 rd day of December 2025 by the
following vote:

AYES:

NOES:

ABSENT:

ABSTAINED:

IN WITNESS WHEREOF, I have hereunto set my hand and affixed the official seal of the City of Corona, California, this 3
rd day of December 2025.
___________________________________
City Clerk of the City of Corona, California
[SEAL]

City of Corona - Geographic Information System
Parcel Information Report
DISCLAIMER: All data included on this report or in any way obtained from the City of Corona GIS is for general information only. The City of Corona is not responsible for any error or omissions. For more information please contact City of Corona Geographic Information Services Department at (951) 279 - 3526 or [email protected] Information from City of Corona GIS: Information from Riverside County Assessor:

Assessor Parcel Number:

Address:

Community Name:

Tract/Parcel Map:

Lot/Parcel:

Zoning:

Zoning Description:

General Plan:

Existing Land Use:

Community Development Block Group:

Fire Severity Zone:

Owner:

Mailing Address:

Acers:

Year Built:

Living Area (sq ft):

Bedrooms:

Baths:

Record Type:

Assessed Property Value:

Assessed Improvement Value:

Previous APN:

S
M
ain
St
S Main St
E 6th St
Stan Reynolds Pkwy
S Main St
S Main St
E 6th St
S Ramona Ave
114 E 6TH ST
CORONA CA 92879
CORONA

SOUTH RIVERSIDE TOWNSITE
Block
D

COMMERCIAL
MUD
C
Yes
NO

REST AREA

COSTA MESA CA
709 RANDOLPH AVE
1974

0.04 MB 9/8
$62,424.00
$145,656.00
080400571
117191002
Exhibit A

City of Corona - Geographic Information System
Parcel Information Report
DISCLAIMER: All data included on this report or in any way obtained from the City of Corona GIS is for general information only. The City of Corona is not responsible for any error or omissions. For more information please contact City of Corona Geographic Information Services Department at (951) 279 - 3526 or [email protected] Information from City of Corona GIS: Information from Riverside County Assessor:

Assessor Parcel Number:

Address:

Community Name:

Tract/Parcel Map:

Lot/Parcel:

Zoning:

Zoning Description:

General Plan:

Existing Land Use:

Community Development Block Group:

Fire Severity Zone:

Owner:

Mailing Address:

Acers:

Year Built:

Living Area (sq ft):

Bedrooms:

Baths:

Record Type:

Assessed Property Value:

Assessed Improvement Value:

Previous APN:

E 6th St
Stan Reynolds Pkwy
S Main St
S Main St
E 6th St
S Ra
mon
a
Av
e
122 E 6TH ST
CORONA CA 92879
CORONA

SOUTH RIVERSIDE TOWNSITE
Lot 9
D

COMMERCIAL
MUD
C
Yes
NO

REST AREA

COSTA MESA CA
709 RANDOLPH AVE
1974

0.04 MB 9/8
$51,000.00
$280,500.00
080400572
117191003
Exhibit B

City of Corona - Geographic Information System
Parcel Information Report
DISCLAIMER: All data included on this report or in any way obtained from the City of Corona GIS is for general information only. The City of Corona is not responsible for any error or omissions. For more information please contact City of Corona Geographic Information Services Department at (951) 279 - 3526 or [email protected] Information from City of Corona GIS: Information from Riverside County Assessor:

Assessor Parcel Number:

Address:

Community Name:

Tract/Parcel Map:

Lot/Parcel:

Zoning:

Zoning Description:

General Plan:

Existing Land Use:

Community Development Block Group:

Fire Severity Zone:

Owner:

Mailing Address:

Acers:

Year Built:

Living Area (sq ft):

Bedrooms:

Baths:

Record Type:

Assessed Property Value:

Assessed Improvement Value:

Previous APN:

E 6th St
Stan Reynolds Pkwy
S Main St
S Main St
S Ram
ona Ave
E 6th St
S Ramona Ave
138 E 6TH ST
CORONA CA 92879
CORONA

SOUTH RIVERSIDE TOWNSITE
Lot 9
D

COMMERCIAL
MUD
C
Yes
NO

REST AREA

COSTA MESA CA
709 RANDOLPH AVE
1974

0.05 MB 9/8
$78,030.00
$171,666.00
080400573
117191004
Exhibit C

City of Corona - Geographic Information System
Parcel Information Report
DISCLAIMER: All data included on this report or in any way obtained from the City of Corona GIS is for general information only. The City of Corona is not responsible for any error or omissions. For more information please contact City of Corona Geographic Information Services Department at (951) 279 - 3526 or [email protected] Information from City of Corona GIS: Information from Riverside County Assessor:

Assessor Parcel Number:

Address:

Community Name:

Tract/Parcel Map:

Lot/Parcel:

Zoning:

Zoning Description:

General Plan:

Existing Land Use:

Community Development Block Group:

Fire Severity Zone:

Owner:

Mailing Address:

Acers:

Year Built:

Living Area (sq ft):

Bedrooms:

Baths:

Record Type:

Assessed Property Value:

Assessed Improvement Value:

Previous APN:

S
M
a
in
St
S
Main
St
E 6th St
Stan Reynolds Pkwy
S Main St
S Main St
E 6th St
106 E 6TH ST
CORONA CA 92879
CORONA

SOUTH RIVERSIDE TOWNSITE
Block
D

COMMERCIAL
MUD
C
Yes
NO

REST AREA

COSTA MESA CA
709 RANDOLPH AVE
1974

0.04 MB 9/8
$62,424.00
$145,656.00
080400479
117191001
Exhibit D

DATE: 12/03/2025
TO: Honorable Mayor and City Council Members
FROM: Human Resources Department
2025-451

REQUEST FOR CITY COUNCIL ACTION
SUBJECT:

RESOLUTION ADOPTING THE CITY OF CORONA POSITION LIBRARY AND

COMPENSATION PLAN AND REPEALING ALL PRIOR PLANS, INCLUDING RESOLUTION NO. 2025-104.

EXECUTIVE SUMMARY:

This staff report asks the City Council to adopt a new resolution updating the City of Corona Position Library and Compensation Plan, which includes recent modifications to position classifications, compensation ranges, and other updates as detailed in the attached Plan. This action will repeal and replace Resolution No. 2025-104.

RECOMMENDED ACTION:

That the City Council adopt Resolution No. 2025-114, approving the City of Corona Position Library and Compensation Plan and repealing all prior Plans, including Resolution No. 2025-104, effective December 27, 2025
BACKGROUND & HISTORY:

State regulations for public employers require disclosure of position classifications and corresponding compensation. To ensure compliance and transparency, the City Council periodically adopts and updates the Position Library and Compensation Plan. This document lists all authorized employment positions for the City and their corresponding compensation ranges (“Plan”).

The Plan provides organizational efficiency and allows departments to streamline operations without impacting service levels. It also allows the public to view compensation for any given position, regardless of whether the position is currently filled. The positions listed are not necessarily budgeted or funded in any given fiscal year; a list of full-time budgeted positions is included in the City’s annual budget.

ANALYSIS:

Updates to the City of Corona Position Library and Compensation Plan include modifications to position classifications, compensation ranges, and other relevant updates as detailed in Exhibit “A” of the attached resolution.

The Position Library is being modified to adjust salary ranges effective December 27, 2025, in accordance with the Memoranda of Understanding (MOU’s), and compensation and benefit resolutions with Confidential, Management, and Executive employees, as well as updated employment agreements with the City Attorney and City Manager that were approved by the City Council in December 2024. Other minor adjustments have other effective dates as noted in Exhibit “A”.

FINANCIAL IMPACT:

The financial impact of the changes is detailed in the attached Position Library and Compensation Plan. Any changes to compensation or position status will be managed within the City’s approved budget.

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 commonsense 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 action is not subject to CEQA. This action approves updates to the Position Library and Compensation Plan, and there is no possibility that approval of the report will have a significant effect on the environment.

Therefore, no environmental analysis is required.

PREPARED BY: KATIE AMATO, ADMINISTRATIVE ASSISTANT I
REVIEWED BY: LORI SASSOON, CHIEF TALENT OFFICER
ATTACHMENTS:

1. Exhibit 1 – Position Library and Compensation Plan (Redline)

2. Exhibit 2 – Resolution No. 2025-114, Exhibit “A” Position Library and Compensation Plan (Clean)

Resolution 2025-114
December 3, 2025
1 RESOLUTION NO. 2025-114

A RESOLUTION OF THE CITY COUNCIL OF THE

CITY OF CORONA, CALIFORNIA, APPROVING

THE CITY OF CORONA POSITION LIBRARY AND

COMPENSATION PLAN AND REPEALING PRIOR
PLANS, INCLUDING RESOLUTION 2025-104
WHEREAS, pursuant to Corona Municipal Code (“CMC”) Sections

2.04.060(F) and 2.40.040(D), the City Manager or his designee is responsible for the preparation and submission to the City Council for its approval a Position Library and Compensation Plan covering all available positions; and WHEREAS, the Position Library and Compensation Plan constitutes a comprehensive list of authorized employment positions for the City, although it is strictly a resource document of available employment classifications, as the classifications listed therein will not necessarily be budgeted or funded in any given fiscal year; and WHEREAS, any employment position listed in the Position Library and Compensation Plan can be filled with a full-time employee, part-time employee or seasonal employee, provided the position is included in the department’s budget or is filled by a provisional employee, or with a temporary employee if there are sufficient funds available in the department’s personnel budget; and
WHEREAS, the Position Library and Compensation Plan shall also include at least the following for each position: (1) the position title; (2) an authorized compensation range;; and (3) other notes applicable to the employment position; and WHEREAS, the Position Library and Compensation Plan has been previously titled or referred to as a “position and classification listing”, a “position classification and salary listing”, a “classification library” or other similar names; and WHEREAS, on November 5, 2025, the City Council adopted the current version of the document by Resolution 2025-104; and
WHEREAS, the adoption of this Resolution will make the following revisions:
(1) Update position classifications, compensation ranges, and other relevant details as set forth in Exhibit “A”;

Resolution 2025-114
December 3, 2025
2 (2) Repeal Resolution No. 2025-104.

NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF
CORONA DOES HEREBY RESOLVE AS FOLLOWS:

SECTION 1:

The City Council hereby adopts the Position Library and Compensation Plan attached hereto as Exhibit “A” and incorporated herein by this reference.

SECTION 2:

The City Council hereby rescinds, repeals, vacates and sets aside in its entirety Resolution No. 2025-104, as well as previously adopted documents titled as a position and classification listing, a position classification and salary listing, a classification library or other similar names.

SECTION 3:

This Resolution shall take effect on December 27, 2025.

PASSED, APPROVED AND ADOPTED 3rd day of December, 2025.

Mayor of the City of Corona, California
ATTEST:

Sylvia Edwards, City
ClerkCity of Corona

Resolution 2025-114
December 3, 2025
3 CERTIFICATION
I, Sylvia Edwards, City Clerk of the City of Corona, California, do hereby certify that the foregoing Resolution was regularly passed and adopted by the City Council of the City of Corona, California, at a regular meeting thereof held on the 3rd day of December, 2025 by the following vote of the council:

AYES:

NOES:

ABSENT:

ABSTAINED:

IN WITNESS WHEREOF, I have hereunto set my hand and affixed the official seal of the City of Corona, California, this 3rd day of December, 2025.

Sylvia Edwards, City Clerk
City of Corona

Exhibit A

DATE: 12/03/2025
TO: Honorable Mayor and City Council Members
FROM: Economic Development Department
2025-465

REQUEST FOR CITY COUNCIL ACTION
SUBJECT:

AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF CORONA ADDING CHAPTER 9.23 (DOWNTOWN ENTERTAINMENT ZONE) TO TITLE 9 (PUBLIC

PEACE, MORALS AND WELFARE) OF THE CORONA MUNICIPAL CODE TO

ESTABLISH AN ENTERTAINMENT ZONE PURSUANT TO CALIFORNIA SENATE BILL 969
EXECUTIVE SUMMARY:

This staff report asks the City Council to approve Ordinance No. 3424, which amends Title 9 of the Corona Municipal Code to add new Section 9.23 Downtown Entertainment Zone.

RECOMMENDED ACTION:

That the City Council introduce, by title only, and waive full reading for consideration of Ordinance No. 3424, first reading of an ordinance amending Title 9 (Public Peace, Morals And Welfare) of the Corona Municipal Code to add new Section 9.23 Downtown Entertainment Zone, establishing a SB 969 Entertainment Zone designation to The Hub. commercial center.

BACKGROUND & HISTORY:

At the July 2, 2025, City Council meeting, the City Council directed staff to proceed with development of an ordinance to amend Title 9 (Public Peace, Morals And Welfare) of the

Corona Municipal Code to establish a SB 969 Entertainment Zone designation to The Hub. commercial center to facilitate expanded events programming in common areas across the site. This report presents the drafted ordinance for consideration.

ANALYSIS:

With The Hub. serving as the primary activity center for the downtown revitalization efforts, this designation will facilitate large-scale events in the parking lot area, with The Hub. tenants being able to serve alcoholic beverages in this area during events.

The boundaries of the Entertainment Zone encompass the entire Hub. site, including the buildings, to allow for the businesses within those buildings to serve their food and beverage menu in the parking lot area during events.

This designation does not relieve any of the restaurants from any of the rules related to the sale of alcohol and all events will require the installation of temporary fencing, additional security, as well as other measures aimed at minimizing the potential for adverse impacts from the events. The maximum hours of operation for any Entertainment Zone events will be 11 a.m. to 12 a.m. for periodic events each year.

This designation, per the requirements of the authorizing legislation (SB969), requires a mandatory biennial review by the City to ensure the Entertainment Zone is functioning as intended. However, the City, as owner of The Hub., can intervene immediately to modify or stop events within The Hub. should problems arise.

This designation will also require an annual notice to the Alcoholic Beverage Control, which will also have oversight into the operations of the Entertainment Zone, as well as its regular oversight of all vendors licensed to sell alcohol as a part of their menu offerings.

FINANCIAL IMPACT:

Adoption of this Ordinance and the designation of The Hub. as an Entertainment Zone will not have a direct fiscal impact on the city. Monitoring of the Entertainment Zone will be done with existing staff resources. Events staged within the Entertainment Zone will be regularly funded by revenue generated from rents generated by The Hub. tenants, sponsorships, and possibly supplemental city funding on a periodic basis. Any city funding will be allocated through the City’s budget process on an annual basis.

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 commonsense 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 seeks Council approval of Ordinance 3424, establishing a SB 969 Entertainment Zone designation to The Hub. commercial center. Therefore, no environmental analysis is required.

PREPARED BY: JOEL BELDING, ECONOMIC DEVELOPMENT DIRECTOR REVIEWED BY: JUSTIN TUCKER, ASSISTANT CITY MANAGER
ATTACHMENTS:

1. Exhibit 1 – Ordinance No. 3424

2. Exhibit 2 – Site Map

JAMIER\01000.19005\10315656.6
ORDINANCE NO. 3424

AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF
CORONA ADDING CHAPTER 9.23 (DOWNTOWN

ENTERTAINMENT ZONE) TO THE CORONA MUNICIPAL

CODE TO ESTABLISH AN ENTERTAINMENT ZONE PURSUANT
TO CALIFORNIA SENATE BILL 969
WHEREAS, the City of Corona, California ("City") is a municipal corporation, duly organized under the constitution and laws of the State of California; and WHEREAS, effective January 1, 2025, Senate Bill 969 authorizes cities and counties to create, by ordinance, entertainment zones to enable restaurants and bars to sell open containers of approved alcoholic beverages for off-premises consumption within the entertainment zone. Senate Bill 969 aims to revitalize downtowns and commercial areas, stimulate foot traffic, and support local hospitality businesses; and
WHEREAS, the City has an important government interest in maintaining a thriving commercial environment and protecting the health, safety, and economic welfare of its citizens and businesses; and
WHEREAS, the City Council has adopted the Corona Downtown Revitalization Specific Plan to address specific goals identified in the City’s Citywide Strategic Plan, including investing in redevelopment of the downtown area to create a thriving destination for residents and visitors; and
WHEREAS, establishing an entertainment zone in the City’s downtown area will result in attracting more visitors, an increase in foot traffic, and boost spending at downtown establishments, as visitors will be able to buy open container drinks from local bars, restaurants, wineries, and breweries, and enjoy them outside in designated spaces during certain hours for the purpose of creating an active downtown; and
WHEREAS, establishing an entertainment zone will further the strategic goals and policies identified in the Citywide Strategic Plan and the Downtown Revitalization Specific Plan; and
WHEREAS, Pursuant to Section 25692(a) of the California Business and Professions Code, the Economic Development Director notified the Corona Police Department and requested feedback about both of the following: (a) potential health and safety impacts that might be generated by the downtown entertainment zone and strategies to mitigate those impacts; and (b) the downtown entertainment zone's proposed boundaries, days and hours of operation, types of alcoholic beverages permitted, and approved non-glass and non-metal containers. Such feedback was taken into consideration when drafting this ordinance.

WHEREAS, all legal prerequisites to the adoption of this ordinance have occurred.

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

SECTION 1. Recitals. The above recitals are true and correct and are hereby incorporated herein by this reference and adopted as findings by the City Council.

SECTION 2. CEQA Findings. The adoption of this ordinance is categorically exempt pursuant to Section 15301 of the Guidelines for the California Environmental Quality Act ("CEQA"), which states that the operation, repair, maintenance, permitting, leasing, licensing, or minor alteration of existing public or private structures, facilities, mechanical equipment, or topographical features, involving negligible or no expansion of existing or former use is exempt from CEQA. The ordinance to establish an Entertainment Zone would not increase development or expand the existing use, but rather, would permit the off-premises consumption of open container alcoholic beverages purchased from bars, restaurants, and breweries within the entertainment zone in public spaces, such as public streets, public rights-of-way, and sidewalks within the entertainment zone. This ordinance would not result in adverse environmental impacts.

None of the exceptions to Categorical Exemptions set forth in the CEQA Guidelines, Section 15300.2 would apply. Therefore, no environmental analysis is required.

SECTION 3. Addition of Chapter 9.23. Chapter 9.23 (Downtown Entertainment Zone) is hereby added to Title 9 (Public Peace, Morals and Welfare) of the Corona Municipal Code to read as set forth in Exhibit “A” attached hereto and incorporated herein by reference.

SECTION 4. Severability. If any sentence, cause or phrase of this Ordinance is for any reason held to be unconstitutional or otherwise invalid, such decision shall not affect the validity of the remaining provisions of this Ordinance.

SECTION 5. Effective Date of Ordinance. The Mayor shall sign this Ordinance and the City Clerk shall attest thereto and shall within fifteen (15) days of its adoption cause it, or a summary of it, to be published in a newspaper of general circulation in the City of Corona. This Ordinance shall take effect and be in force on the 30th day after its adoption.

PASSED, APPROVED AND ADOPTED this 17th day of December, 2025. _________________________________________
Mayor of the City of Corona, California
ATTEST:
____________________________________
City Clerk of the City of Corona, California

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JAMIER\01000.19005\10315656.6

CERTIFICATION
I, Sylvia Edwards, City Clerk of the City of Corona, California, do hereby certify that the foregoing Ordinance was regularly introduced at a regular meeting of the City Council of the City of Corona, California duly held on the 3rd day of December, 2025 and thereafter at a regular meeting held on the 17th day of December, 2025, it was duly passed and adopted by the following vote:

AYES:

NOES:

ABSENT:

ABSTAINED:

IN WITNESS WHEREOF, I have hereunto set my hand and affixed the official seal of the City of Corona, California, this 17th day of December, 2025. _________________________________________
City Clerk of the City of Corona, California
[SEAL]

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JAMIER\01000.19005\10315656.6
EXHIBIT “A”
CHAPTER 9.23
(DOWNTOWN ENTERTAINMENT ZONE)
[SEE ATTACHED 7 PAGES]

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JAMIER\01000.19005\10315656.6
CHAPTER 9.23

DOWNTOWN ENTERTAINMENT ZONE
Sections:

9.23.010 Purpose

9.23.020 Applicability

9.23.030 Definitions

9.23.040 Downtown Entertainment Zone - Location

9.23.050 Downtown Entertainment Zone - Regulations

9.23.060 Downtown Entertainment Zone – Administrative Requirements

9.23.010 Purpose.

The purpose of this chapter is to establish for the downtown an entertainment zone pursuant to Sections 23039.5, 23357, 23358, 23396, 25690, 25691 and 25692 of the California Business and Professions Code. The downtown entertainment zone is intended to attract new patrons to the downtown area by creating a safe and sociable outside atmosphere where entertainment events may be held, all of which will be designed to encourage people to socialize, stay and patronize businesses not only in the downtown entertainment zone but in the larger downtown area.

9.23.020 Applicability.

The regulations in this chapter apply to the off-premises consumption in public spaces of open container alcoholic beverages purchased from bars, restaurants, breweries, and wineries in the downtown entertainment zone. In the event of any inconsistency between the regulations of this chapter and any other provision of this code, the provisions of this chapter shall govern.

9.23.030 Definitions.

For the purposes of this chapter, the following definitions shall apply, unless the context clearly indicates otherwise:
(A) ABC. The term “ABC” means the California Department of Alcoholic Beverage Control.
(B) Director. The term “director” means the Economic Development Director for the City of Corona, or his or her designee.
(C) Downtown Entertainment Zone. The term “downtown entertainment zone” means the area established pursuant to §9.23.040 below.

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JAMIER\01000.19005\10315656.6
(D) Entertainment Zone. The term “entertainment zone” has the meaning set forth in Section 23039.5 of the California Business and Professions Code, as such section may be amended from time to time.
(E) Entertainment Zone Event. The term “entertainment zone event” means an event that occurs within the boundaries of the downtown entertainment zone, in accordance with this chapter and within the hours and days permitted by this chapter, as well as the restrictions and conditions contained in the required special event permit. (F) Event Area. The term “event area” means the area within the downtown entertainment zone which has been authorized to conduct a specific entertainment zone event pursuant to this chapter.
(G) Licensees. The term “licensees” means commercial restaurants, bars, breweries, wineries or other businesses possessing an on-sale license issued by the ABC, as well as organizations authorized by an appropriate permit or license issued by the ABC, who wish to permit consumers to leave their licensed premises with open containers of alcoholic beverages for consumption off the premises within the downtown entertainment zone at an entertainment zone event.
(H) Public Spaces. The term “public spaces” means the following spaces within the downtown entertainment zone: public streets, sidewalks, or public rights-of-way, as well as any other places authorized by state law for entertainment zones. (I) Special Event Permit. The term “special event permit” means a permit required to operate an entertainment zone event, which permit is issued by the Director pursuant to this chapter and the requirements of chapter 9.20 (Assemblages and Parades) of this code.

9.23.040 Downtown Entertainment Zone - Location.
(A) Establishment of Downtown Entertainment Zone. In accordance with Sections 23039.5 and 25690 of the California Business and Professions Code, the boundaries of the downtown entertainment zone are established as depicted in Figure “A” below. The downtown entertainment zone includes all establishments licensed by ABC that are adjacent to and within the boundaries depicted in Figure “A” below.

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FIGURE “A”

9.23.050 Downtown Entertainment Zone - Regulations.
(A) General Laws and Regulations. All licensees shall comply with all applicable state and local laws, rules, and regulations, including, but not limited to, the following:

1. ABC Requirements. All applicable ABC license and permitting requirements.

2. Responsible Beverage Service Training. All servers and managers of licensees must complete the Responsible Beverage Service (RBS) Training Program, as required by Section 25680 et seq. of the California Business and Professions Code.

3. Business & Professions Code. Sections 23357, 23358, and 23396 of the California Business and Professions Code, as may be amended from time to time.

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JAMIER\01000.19005\10315656.6

4. Other Required Laws, Permits & Licenses. All other laws governing the sale, consumption, or furnishing of alcoholic beverages and any and all required permits and licenses issued pursuant thereto.
(B) Specific Entertainment Zone Requirements. All entertainment zone events, as well as all licensees authorized to participate in an entertainment zone event, shall comply with the following specific requirements:

1. City Special Event Permit. A special event permit, issued pursuant to chapter 9.20 (Assemblages and Parades) of this code, is required to conduct the entertainment zone event. The special event permit may include requirements not otherwise imposed by state or local laws, rules or regulations, including, but not limited to, additional requirements for approved beverage containers, additional restrictions on the hours of operation for entertainment zone events, and other time, place, and manner restrictions as deemed appropriate by the issuing person or body.

2. Permitted Areas. Open alcoholic beverages may be consumed only in the event areas which have been authorized to hold the entertainment zone event.

3. Permitted Licensees. Only licensees who meet both of the following requirements are eligible to participate in selling or furnishing open container alcoholic beverages for consumption during the entertainment zone event:
(a) Adjacent Licensees. Licensees must be located immediately adjacent to the event area.
(b) Patrons Exit Directly Into Entertainment Zone. Licensees must have an exit which allows their patrons with open container alcoholic beverages to exit their premises directly into the event area.

4. Purchase From Permitted Licensees. All open container alcoholic beverages consumed in the event area must be purchased from the permitted licensees described in Section 9.23.050(B)(3) above. Accordingly, such permitted licensees must expressly prohibit open or closed containers of alcoholic beverages acquired outside their premises.

5. No Deliveries. Delivery of alcoholic beverages by any licensee or by any third-party delivery service to the event area is expressly prohibited, unless the delivery is to a residential building or private business that is not a licensee.

6. Types of Alcoholic Beverages. The types of open container alcoholic beverages that are permitted to be consumed off-premises at an entertainment zone event are beer, wine and distilled spirits. In addition, each licensee is limited to the type of alcoholic beverage specified in their ABC license.

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7. Age Verification & Identification. Licensees may admit patrons under the age of 21 in their business premises, if allowed by their ABC license. Although patrons of all ages may be admitted into the entertainment zone event, in no event shall a Licensee sell or furnish alcoholic beverages to anyone under the age of 21. Moreover, all patrons in possession of alcoholic beverages must have been properly verified by a licensee and must be wearing a wristband or stamp identifying them as 21 years of age or over. All of the licensees participating in the entertainment zone event must use a single style of wristband or stamp that they agree upon and that is identified in the special event permit for that entertainment zone event.

8. Cup or Container Requirements. No alcoholic beverages purchased at a licensee’s premises may leave the premises in an open glass or metal container for consumption at the entertainment zone event. The licensee must serve or furnish all open container alcoholic beverages for off-premises consumption in cups or containers which meet all of the following: (i) they must be transparent or translucent disposable or reusable plastic, acrylic, or biodegradable cups or containers; (ii) they must have the name of the licensee included on them through professional printing or stamping or with professionally made permanent stickers; and (iii) all licensees participating in the entertainment zone event must use a single style of cup or container that they agree upon, that is distinctly different from any cups or containers in which non-alcoholic beverages are served, and that is identified in the special event permit for that entertainment zone event. Licensees may not serve, furnish or allow open container alcoholic beverages in any container or cup that does not meet these requirements, including in any metal or glass cup or container.

9. Signage. The boundaries of an event area must be clearly marked by easily visible signage posted around the perimeter of the event area. The signage must instruct patrons not to carry alcoholic beverages outside of the event area (e.g., "No Alcoholic Beverages Beyond This Point"). Signs must be illuminated well enough to be sufficiently visible during nighttime hours.

10. Days and Hours of Operation.
(a) Authorized Days and Hours. The sale, furnishing, and consumption of open container alcoholic beverages for off-premises consumption during an entertainment zone event are permitted on any day of the year between the hours of 11:00 am to 12:00 am, unless otherwise provided in the special event permit for a particular entertainment zone event. Additional limitations may be imposed by any permit or license issued by ABC, as well as by the conditions contained in the required special event permit, as determined by the Corona Police Department, including, but not limited to, more restrictive hours or days. No person shall be permitted to carry open container alcoholic beverages outside of the event area. (b) Prohibited Hours. Notwithstanding the other provisions of this section, the sale, furnishing, and consumption of open container alcoholic beverages for offpremises consumption is expressly prohibited during the following hours: (1) any hours in which the sale of alcoholic beverages is prohibited under Section 25631 of the California Business and Professions Code, as such section may be amended from time to time (currently, 2:00 am to 6:00

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am); and (2) any hours in which no licensee within the boundaries of the event area is permitted to sell alcoholic beverages for consumption on the premises.

11. Security. All security requirements shall be determined by the Corona Police Department and included in the conditions contained in the required special event permit.

The permittee shall be solely responsible for all costs of the security requirements.

12. Trash Disposal. The permittee for an entertainment zone event shall provide a sufficient number of trash receptacles within and around the perimeter of the event area for patrons to dispose of their cups or containers before exiting the entertainment zone event. The permittee shall be solely responsible for all costs of the trash disposal requirements.

9.23.060 Downtown Entertainment Zone – Administrative Requirements. (A) Licensees. All licensees shall comply with the following administrative requirements:

1. ABC Annual Notice of Intent. Pursuant to Sections 23357 and 23358 of the California Business and Professions Code, licensees shall annually submit the required notice of intent to participate in the downtown entertainment zone to the ABC. A copy of the notice to ABC shall be provided to the Director at the same time such notice is provided to ABC. (A) City. The City shall comply with the following administrative requirements:

1. Ordinance - Documents for ABC. Pursuant to Section 25690(b) of the California Business and Professions Code, within thirty (30) days of the establishment or modification of the downtown entertainment zone, the Director shall provide ABC with documentation containing the following information:
(a) Ordinance. A copy of the ordinance establishing or modifying the downtown entertainment zone.
(b) Boundaries. Information as may be necessary to identify the boundaries of the downtown entertainment zone.
(c) Days and Hours of Operation. The days and hours of operation of the downtown entertainment zone.
(d) Types of Alcoholic Beverages. The types of alcoholic beverages permitted within the downtown entertainment zone.
(e) Approved Cups or Containers. The approved non-glass and nonmetal containers in which alcoholic beverages may be authorized.

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(2) Ordinance Amendments – Consult with Corona PD. Pursuant to Section 25692(a) of the California Business and Professions Code, before adopting an ordinance to modify the downtown entertainment zone, the Director shall notify the Corona Police Department and request feedback about both of the following:
(a) Health & Safety Impacts. Potential health and safety impacts that might be generated by the downtown entertainment zone and strategies to mitigate those impacts. (b) Regulatory Provisions. The downtown entertainment zone's proposed boundaries, days and hours of operation, types of alcoholic beverages permitted, and approved non-glass and non-metal containers.
(3) Biennial Review. Pursuant to Section 25692(b) of California Business and Professions Code, the Director shall review the operation of the downtown entertainment zone every two (2) years following the adoption of this chapter to ensure that the downtown entertainment zone is being maintained in a manner that protects the health and safety of the general public. This review shall be conducted in consultation with the Corona Police Department and any reports produced during the review shall be made available to ABC upon request.

The Hub. Entertainment Zone Designation

Joel Belding
Economic Development Director
December 3, 2025

•Signed into law by Governor Newsom on September
28, 2024.
•Authorizes cities to designate “Entertainment Zones”
for outdoor alcohol consumption during special
events.
•Aims to revitalize downtowns, stimulate foot traffic,
and support local hospitality businesses.
2

Why The Hub. Needs This
 The Hub. will host up to 18 tenants, many planning
to serve alcohol.
 Shared patio spaces (“The Backyard” and Sixth
Street frontage) require regulatory flexibility.
 Designation prevents fencing off shared spaces—
preserving a unified and vibrant environment.
3

4 • Ordinance designates
entire parking lot and
restaurant spaces for
special events.

Built-in Safeguards
 Only licensed operators can serve in these areas.
 Special event use of parking lot subject to fencing and security.
 Outdoor areas will be fenced and controlled.
 Hours allowed: 7:00 a.m. – 1:00 a.m.
 ABC and City retain permitting and enforcement authority. 5

That City Council introduce by title
only and waive full reading for
consideration of Ordinance No.
3424, first reading of an ordinance
amending Title 9 (Public Peace, Morals And Welfare) of
the Corona Municipal Code to add new Section 9.23
Downtown Entertainment Zone, establishing a SB 969
Entertainment Zone designation to The Hub. commercial
center.

DATE: 12/03/2025
TO: Honorable Mayor and City Council Members
FROM: Community Services Department
2025-461

REQUEST FOR CITY COUNCIL ACTION
SUBJECT:

REVISIONS TO CORONA MUNICIPAL CODE SECTIONS REGARDING PROHIBITED

CONDUCT IN PARKS AND RECREATION AREAS
EXECUTIVE SUMMARY:

This staff report asks the City Council to approve the first reading of Ordinance No. 3423, amending sections 12.24.030, 12.24.040, and 12.24.060 of Chapter 12.24 of the Corona Municipal Code (CMC) to clarify that rules and regulations established as an administrative policy are enforceable following the posting of the policy on the city’s website and the posting of signs at the location of the relevant public parks, recreation buildings/facilities, or amenities.

RECOMMENDED ACTION:

That the City Council introduce by title only and waive full reading for consideration of Ordinance No. 3423, the first reading of an ordinance amending Sections 12.24.030,

12.24.040, and 12.24.060 of the Corona Municipal Code regarding prohibited conduct in parks and recreation areas.

BACKGROUND & HISTORY:

The Community Services Department oversees 38 parks and multiple facilities throughout the City of Corona. Many of these sites offer specialized amenities, including skate parks, tennis courts, and sports fields, which support a wide range of recreational activities.

These parks are regularly used by community members of all ages—from toddlers to

seniors—for both structured sports programs and passive recreation. To ensure proper usage of these sites, rules and regulations are established not only through ordinances like CMC 12.24, but also through administrative policies that identify prohibited activities.

ANALYSIS:

The Community Services Department believes that Chapter 12.24 of the Corona Municipal Code (CMC) could better express the current operational practices, permitted uses, and enforcement provisions outlined in the CMC and the City’s administrative policies. For instance, although CMC Section 12.24.030 currently lists 29 specific types of “prohibited conduct” and CMC 12.24.010 provides that the City Manager may adopt additional rules and regulations that are not in conflict with the CMC, Section 12.24.040 and 12.24.060 do not expressly provide that the additional rules and regulations can be enforced in the same manner as those expressly spelled out in Section 12.24.030. It is implied but not expressly stated.

The Community Services Department is therefore recommending revisions to CMC Chapter 12.24 to make it expressly clear that rules and regulations adopted by policy can be enforced in the same manner, as well as revisions to clarify how such enforcement efforts are to be noticed. First, staff is recommending adding the following subsection DD to the list of “prohibit conduct” in Section 12.24.030:
“(DD) Violation of rules and regulations: Violation of any rules and regulations established by the city for the use of public parks, recreation buildings/facilities, and amenities provided they meet the following: (1) the rules and regulations are established in writing as an administrative policy; (2) the administrative policy is posted on the city’s website; and (3) the rules and regulations are referenced in signs posted pursuant to section 12.24.060.”
As noted, any rules and regulations adopted by administrative policy would clearly be enforceable following the posting of the policy on the city’s website and the posting of signs at the location of the relevant public parks, recreation buildings/facilities, or amenities.

Staff is also recommending revisions to Sections 12.24.040 and 12.24.060 simply to clarify that enforcement efforts can include more actions than just ejection from the site and requiring staff to post signs pursuant to the new Section 12.24.030(DD). Any person failing to comply with the rules and regulations will be subject to citation or other enforcement tools or actions available to the City.

This amendment to the CMC will provide a clear legal framework to support the fair and consistent management of the City’s parks and facilities, ensuring that administrative policies are enforceable and transparent to the public.

FINANCIAL IMPACT:

There is no financial impact associated with the approval of the recommended actions.

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 commonsense 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 a revised policy and amend Chapter 12.24 of the CMC, and there is no possibility that this project will have a significant effect on the environment. Therefore, no environmental analysis is required.

PREPARED BY: MOSES CORTEZ, PARKS AND TRAILS MANAGER
REVIEWED BY: DONNA FINCH, COMMUNITY SERVICES DIRECTOR
ATTACHMENT:

1. Exhibit 1 – Ordinance No. 3423

DEAND\14000.13002\10318212.2
ORDINANCE NO. 3423

AN ORDINANCE OF THE CITY OF CORONA,
CALIFORNIA, AMENDING SECTIONS 12.24.030, 12.24.040
AND 12.24.060 OF THE CORONA MUNICIPAL CODE

REGARDING PROHIBITED CONDUCT IN PARKS AND

RECREATION AREAS
WHEREAS, Article XI, § 7 of the California Constitution authorizes cities to make and enforce within their limits all local, police, sanitary, and other ordinances and regulations not in conflict with general laws; and
WHEREAS, Corona Municipal Code (“CMC”) Chapter 12.24 establishes rules and regulations for use of public parks, recreation buildings/facilities, amenities and equipment in the City; and
WHEREAS, the City Council desires to amend certain sections of CMC Chapter

12.24 to clarify the enforcement of its provisions and rules and regulations established by the city for the use of public parks, recreation buildings/facilities, and amenities.

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

SECTION 1. Incorporation of Recitals. The City Council finds and determines that the foregoing Recitals are true and correct and incorporates the Recitals herein.

SECTION 2. CEQA Findings. 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 simply makes minor text amendments to the CMC, and there is no possibility that adopting this Ordinance will have a significant effect on the environment. Therefore, no environmental analysis is required.

SECTION 3. Section 12.24.030(DD). Subsection (DD) is hereby added to Section

12.24.030 (Prohibited Conduct) of Chapter 12.24 (Parks and Recreation Areas) of Title 12 (Streets, Sidewalks and Public Places) to read as follows:
“(DD) Violation of rules and regulations: Violation of any rules and regulations established by the city for the use of public parks, recreation buildings/facilities, and amenities provided they meet the following: (1) the rules and regulations are established in writing as

DEAND\14000.13002\10318212.2 Page 2 of 4
an administrative policy; (2) the administrative policy is posted on the city’s website; and (3) the rules and regulations are referenced in signs posted pursuant to section 12.24.060.”
SECTION 4. Section 12.24.040. Section 12.24.040 (Enforcement) of Chapter

12.24 (Parks and Recreation Areas) of Title 12 (Streets, Sidewalks and Public Places) is hereby amended to read as follows:
“12.24.040 Enforcement.

The City Manager and Enforcement Officers (as defined in § 1.08.120) shall have the authority to enforce the provisions of this chapter. Such enforcement efforts include the authority to eject and expel from any public park, recreation building/facility or amenity any person in violation of this chapter. Failure to expeditiously leave the park, building, facility, or amenity after being so directed by the City Manager or an Enforcement Officer, and following a reasonable amount of time to gather personal belongings, shall be a violation of this section.”
SECTION 5. Section 12.24.060. Section 12.24.060 (Signs posted in public parks, recreation buildings/facilities and amenities) of Chapter 12.24 (Parks and Recreation Areas) of Title 12 (Streets, Sidewalks and Public Places) is hereby amended to read as follows:
“12.24.060 Signs posted in public parks, recreation
buildings/facilities and amenities.
(A) The City Manager is authorized to post in prominent places in parks signs which shall state as follows:
"$250 reward for information leading to the
arrest and conviction of any person damaging,
stealing or defacing city property."
(B) In order to provide reasonable notice to the public, the City Manager shall post signs in one or more conspicuous and visible area(s) of any public park, specifying the requirements of §

12.24.030(X) and § 12.24.030(CC). The City Manager may post signs specifying the requirements of any other prohibited activities described in this chapter. The signs required or authorized pursuant to this section shall cite the respective code section and, if applicable, administrative policy number being invoked, and shall state that any person failing to comply with such code section or administrative policy number shall be subject to citation or other enforcement tools or actions available to the city.”

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(C) The City Manager may post other signs as deemed necessary for operation of the public parks, recreation buildings/facilities, and amenities, such as signs that provide contact information for city staff, special events, or other purposes.”
SECTION 6. Severability. If any provision or clause of this Ordinance or any application of it to any person, firm, organization, partnership or corporation is held invalid, such invalidity shall not affect other provisions of this Ordinance which can be given effect without the invalid provision or application. To this end, the provisions of this Ordinance are declared to be severable.

SECTION 7. Conflicting Ordinances. This Ordinance shall supersede all other previous City Council resolutions and ordinances that may conflict with, or be contrary to, this Ordinance.

SECTION 8. Effective Date. The Mayor shall sign this Ordinance and the City Clerk shall attest thereto and shall within fifteen (15) days of its adoption cause it, or a summary of it, to be published in a genal circulation newspaper published and circulated in the City of Corona. This Ordinance shall take effect and be in force on the 30th day after its adoption.

PASSED, APPROVED AND ADOPTED this 3
rd day of December, 2025.
_________________________________
Mayor of the City of Corona, California
ATTEST:
____________________________________
City Clerk of the City of Corona, California

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CERTIFICATION
I, Sylvia Edwards, City Clerk of the City of Corona, California, do hereby certify that the foregoing Ordinance was regularly introduced at a regular meeting of the City Council of the City of Corona, California, duly held on the 3rd day of December 2025, and thereafter at a regular meeting held on the 17
th day of June 2025, it was duly passed and adopted by the following vote of the City Council:

AYES:

NOES:

ABSTAINED:

ABSENT:

IN WITNESS WHEREOF, I have hereunto set my hand and affixed the official seal of the City of Corona, California, this 3
rd day of December 2025.
___________________________________
City Clerk of the City of Corona, California
(SEAL)

______________________________________________________________________ Date: November 20, 2025 To: Board of Directors
From: Michael Cruikshank, PG, CHG, GSP Administrator ______________________________________________________________________ RECOMMENDATION:

1. Receive a presentation from the BCGSA Administrator
BACKGROUND:

The Sustainable Groundwater Management Act (SGMA), effective January 1, 2015, was enacted in California to regulate and sustainably manage groundwater basins throughout the state. SGMA provides a framework to guide local public agencies and newly created Groundwater Sustainability Agencies (GSAs) in the management of their underlying groundwater basins, especially those considered critically affected as defined by the Department of Water Resources (DWR). The Bedford-Coldwater Groundwater Sustainability Authority (BCGSA) prepared a Groundwater Sustainability Plan (GSP) to maintain long-term groundwater sustainability in the Bedford-Coldwater Groundwater Subbasin.

The Bedford-Coldwater GSP was prepared from June 2018 through December 2021 with active outreach and public participation throughout the process. The GSP was adopted by BCGSA on December 18, 2021 and was submitted to the California Department of Water Resources (DWR) in January 2022. The 2022 GSP provides the basic information, analytical tools, and projects and management actions for continued groundwater management, guided by SGMA and by locally defined sustainability goals, objectives, and metrics.

DISCUSSION:

The Administrator’s Update presentation provides an overview of the implementation activities of the Bedford Coldwater GSP with an emphasis on the ongoing projects and management actions.

SUBJECT: BCGSA ADMINISTRATOR'S REPORT
130 Administrator's Update #A.

GSP Determination
On April 7, 2025, the BCGSA received a letter from DWR approving the submitted GSP.

Along with its approval, DWR issued a GSP Assessment Staff Report that included comments and recommended corrective actions related to the Subbasin’s 2022 GSP. The initial GSP was developed during the early stages of SGMA implementation, when GSAs across California were interpreting SGMA requirements and striving to develop plans that complied with the law, met DWR’s expectations, and aligned with local sustainability goals.

This was a challenging period, as many agencies newly formed under SGMA had limited experience managing complex groundwater issues such as water quality, land subsidence, and interconnected surface water.

DWR’s recommended corrective actions are intended to enhance the GSP and support future DWR evaluations. The actions include: (1) providing additional rationale and clarifying language in the sustainable management criteria (SMC) for chronic lowering of groundwater levels, (2) adding clarifying language to the water quality degradation SMC, and (3) incorporating forthcoming DWR guidance related to the depletion of interconnected surface water SMC. Additional details from DWR’s review and recommendations are provided in the GSP Assessment Staff Report. The corrective actions will be addressed as part of the Periodic Update due to DWR in January 2027.

The BCGSA made significant progress in two of the three projects described in the GSP with the Groundwater Surface Water Interactions at Temescal Wash Workplan and the Private Well Survey in FY 2023/2024. In FY 2025/2026 the BCGSA is prioritizing the Evaluation and Effects of the Aggregate Pits on Groundwater Flow and Quality project.

Updates on the following key projects are provided below: (1) Evaluation of Aggregate Pits' Effects on Groundwater Flow and Quality (2) Groundwater/Surface Water Interaction at Temescal Wash, (3) Private Well Survey. Additionally, BCGSA agencies have been actively collecting data related to the GSP’s management actions and are in the process of preparing the Bedford-Coldwater Water Year 2025 Annual Report.

Projects
Evaluation of the Effects of Aggregate Pits on Groundwater Flow and Quality During the development of the GSP the BCGSA identified the need to better understand the relationship between the aggregate pit mining operations and groundwater. Significant aggregate (sand and gravel) resources mining occurs south of Corona within and along Temescal Wash and north of Lake Elsinore which has been active since the late 1940s.

Gaining this understanding will enable the BCGSA to refine the basin’s conceptual and 131 Administrator's Update #A.

numerical models, supporting more effective and sustainable management of the Subbasin. The BCGSA has met with aggregate pit owners and operators and has scheduled field visits to learn more about ongoing mining activities and long-term plans.

The parties have also agreed to share data to improve understanding of the effects of aggregate pit operations on both groundwater quality and quantity.

Groundwater Surface Water Interactions at Temescal Wash The purpose of this study is to reduce uncertainty regarding the riparian habitat and ultimately to improve the GSP’s management threshold and protect groundwaterdependent ecosystems. This project will be initiated in two phases: an initial feasibility study and permitting review and a second phase of installation of monitoring facilities and on-going vegetation and shallow groundwater monitoring. DWR has released three of four guidance documents to support compliance with GSP regulations, with the final document expected in the fourth quarter of 2025. The implementation of Phase 2 will be guided by the forthcoming DWR guidance.

Private Well Survey
The purpose of the private well survey was to reduce the uncertainty regarding the existence of active private domestic wells in the Basin. Specific areas, namely Weirick Road and Leroy Road, have been identified for further investigation in relation to the effectiveness of the sustainable management criteria outlined in the GSP. BCGSA Staff is currently strategizing the next steps for engaging the property owners to gauge their interest in participating in a groundwater data collection effort.

Management Actions
Management actions defined in the GSP are focused on data collection, storage, and reporting necessary to monitor sustainability and assess when additional tasks may be required (e.g., when minimum thresholds are approached or exceeded). The five Management Actions identified in the GSP were:

Provide for Collection, Compilation, and Storage of Information Required for Annual Reports and Submit Annual Reports
Routinely Record Groundwater Levels and Take Action if Necessary Monitor Selected Groundwater Quality Constituents and Coordinate with the Regional Water Quality Control Board as Appropriate
Track Trends in Groundwater Levels near Temescal Wash and Take Action Review Interferometric Synthetic Aperture Radar (InSAR) Data on the California Department of Water Resources (DWR) Data Viewer During 5-Year Updates 132 Administrator's Update #A.

The BCGSA has initiated the data collection effort identified in the management actions and will be used in the development of Bedford Coldwater Water Year 2025 Annual Report.

FISCAL IMPACT:

Not applicable.

ENVIRONMENTAL WORK STATUS:

Not applicable.

EXHIBITS/ATTACHMENTS:

Administrator's Update Presentation
133 Administrator's Update #A.