Eastvale City Council
January 26, 2022

FINANCIAL HIGHLIGHTS
When  revenues  exceed  expenses,  the  result  is  an  increase  in  net  position.   When  expenses  exceed revenues, the result is a decrease in net position.  The relationship between the revenues and expenses can be thought of as the City’s operating results.  The City’s net position, as measured in the Statement of  Net  Position,  is  one  way  to  measure  the  City’s  financial  health,  or  financial  position.    Over  time, increases or decreases in the City’s net position, as measured in the Statement of Activities, are another indicator of whether the City’s financial health is improving or deteriorating.  However, it is the City’s goal to provide services that improve the quality of life of the residents, not to generate profits.

For the aforementioned reason, readers need to consider many other non‐financial factors, such as the condition of roads and public safety service levels in assessing the overall health of the City.  The assets of the City plus deferred outflows of resources exceeded its liabilities plus deferred inflows of resources at the end of fiscal year 2021 by $345,299,515. The difference between assets, liabilities, and deferred outflow/inflow of resources is referred to as net position. This is a $31,588,243 increase from the prior year. The increase is mostly attributed to an increase in assets including cash, which saw a total increase of $24,769,221 from the prior year. Cash increased mainly due to growth in sales tax  revenue  combined  with  savings  from  the  Police  and  Fire  contracts.  Liabilities  also  increased $6,439,799  over  the  prior  year,  attributed  to  Unearned  Revenue  of  $3,680,110  from  American Rescue  Plan  Act  (ARPA),  State  and  Local  Fiscal  Recovery  Funds  (SLFRF)  as  well  as  $3,661,360  of Deposits Payable.
 As of June 30, 2021, the city’s governmental funds reported combined fund balances of $96,811,575, a $25,859,287 increase in comparison to the prior year. Approximately 33 percent, or $32,353,696 of the total amount of the governmental funds’ fund balances are unassigned.  As of June 30, 2021, unassigned fund balance for the General Fund was $32,809,716 or 43.7 percent of  total  General  Fund  balance.  The  fund  balance  increased  during  the  year  by  $27,107,393.  This 727
CITY OF EASTVALE
Management’s Discussion and Analysis (Unaudited)
for the Year Ended June 30, 2021
4 excess  of  revenues  over expenditures is  due  to a  significant increase in  sales  tax  revenue  due  to unforeseen changes in sales tax receipts as well as decreases in contract costs.

OVERVIEW OF THE FINANCIAL STATEMENTS
The  City  is  required  to  present  its  financial
statements in accordance with Generally Accepted
Accounting Principles (GAAP) as promulgated by the
Government  Accounting  Standards  Board  (GASB)
pronouncements.  This  annual  report  consists  of
three parts, Management’s Discussion and Analysis
(this  section),  the  basic  financial  statements,  and required  supplementary  information. This
discussion  and  analysis  is  intended  to  serve  as  an introduction to the City of Eastvale’s basic financial
statements.  The City’s basic financial statements are
comprised  of  three  components:    1)  government‐
wide  financial  statements,  2)  fund  financial
statements, and 3) notes to the financial statement.

This  report  also  contains  other  supplementary
information  in  addition  to  the  basic  financial
statements themselves.

Government‐wide  financial  statements:   The government‐wide  financial  statements are  designed  to provide readers with a broad overview of the City’s  finances, in a manner that is similar to a private‐ sector business.

Government‐wide financial statements include a statement of net position and a statement of activities.

The statement of net position presents information on all of the City’s assets, liabilities, and deferred outflow/inflow  of  resources  with  the  difference  reported  as  net  position.    Over  time,  increases  or decreases may provide a useful indicator on whether the financial position of the City is improving or deteriorating.

The statement of activities provides information showing how the City’s net position changed during the most recent fiscal year.  All changes in net position are reported as soon as the underlying event causing the  change  occurs,  regardless  of  the  timing  of  related  cash  flows.    Under  this  basis  of  accounting, revenues and expenses are reported in the statement for some items that will only result in future cash inflows or outflows such as vacation earned but not paid and uncollected taxes.

Both  government‐wide  financial  statements  distinguish  functions  of  the  City  that  are  principally supported by taxes and intergovernmental revenues (government activities) from other functions that are intended to recover all or a significant portion of their costs through user fees and charges (business‐ type  activities).    The  governmental  activities  of  the  city  include  general  government,  public  safety, economic development, building and planning, animal control, and public works.  The city does not have any business‐type activities.

The government‐wide  financial statements can be  found in  the Table of Contents under  the heading Basic Financial Statements.

Management’s
Discussion and
Analysis
Components of the City of Eastvale’s Annual
Financial Report
Basic Financial
Statements
Required
Supplementary
Information
Fund Financial
Statements
Notes to the
Financial
Statements
Summary                                              Detail Government‐
Wide Financial
Statements
728
CITY OF EASTVALE
Management’s Discussion and Analysis (Unaudited)
for the Year Ended June 30, 2021
5 Fund financial statements:  A fund is a grouping of related accounts that is used to maintain control over resources that have been segregated for specific activities or objectives. The City, like other state and local governments, uses fund accounting to ensure and demonstrate compliance with finance‐related legal requirements. The funds of the City can be divided into two categories: governmental funds and fiduciary funds.

Governmental  funds: Governmental  funds  are  used  to  account  for  essentially  the  same  functions reported  as  governmental  activities  in  the  government‐wide  financial  statements.    However,  unlike government‐wide  financial  statements,  governmental  fund  financial  statements  focus  on  near‐term inflows and outflows of spendable resources, as well as on balances of non‐spendable resources available at the end of the fiscal year. Such information may be useful in evaluating the City’s near‐term financing requirements.

Because  the  focus  of  governmental  funds  is  narrower  than  that  of  the  government‐wide  financial statements,  it  is  useful  to  compare  the  information  presented  for  governmental  funds  with  similar information  presented  for  governmental  activities  in  the  government‐wide  financial  statements.  By doing  so,  readers  may  better  understand  the  long‐term  impact  of  the  City’s  near‐term  financing decisions. Both the governmental fund balance sheet and the governmental fund statement of revenues, expenditures and changes in fund balances provide a reconciliation to facilitate this comparison between governmental funds and governmental activities.

The City maintains eighteen individual governmental funds for financial reporting purposes. Information is presented separately in the governmental fund balance sheet and in the governmental fund statement of revenues, expenditures, and changes in fund balance for the General Fund, Gas Tax Special Revenue Fund, and American Rescue Plan Grant Fund, which are considered to be major funds. Data from the remaining governmental funds are combined into a single, aggregated presentation. Individual fund data for  each  of  these  nonmajor  governmental  funds  is  provided  in  the  form  of  combining  statements elsewhere in this report.

The City adopts an annual appropriated budget for its general fund, special revenue funds, debt service fund, and capital projects fund. A budgetary comparison statement has been provided for the General Fund to demonstrate compliance with this budget.

The governmental fund financial statements can be found in the Table of Contents under the heading Basic Financial Statements.

The basic fiduciary fund financial statements can be found in the Table of Contents under the heading Basic Financial Statements.

Notes to the basic financial statements:  The notes to the basic financial statements provide additional information that is essential for a full understanding of the data provided in the government‐wide and fund  financial  statements.   The  notes  to  the  basic  financial  statements  can  be  found in  the Table  of Contents under the heading Notes to the Financial Statements.

Other  supplementary  information:    In  addition  to  the  basic  financial  statements  and  accompanying notes,  this  report  also  presents  certain  required  supplementary  information  (RSI),  about  the  City’s General Fund and other funds budgetary comparison in addition to the Schedule of Proportionate Share of the Net Pension Liability, Schedules of Contributions – CalPERS Pension Plan for the pension plan, and Schedule of Changes in Net OPEB Liability and Related Ratios and Schedule of Contributions ‐ OPEB.  The combining  statements  referred  to  earlier  in  connection  with  nonmajor  governmental  funds  are 729
CITY OF EASTVALE
Management’s Discussion and Analysis (Unaudited)
for the Year Ended June 30, 2021
6 presented  for  all  non‐major  Special  Revenue  Funds,  Debt,  and  Capital  Projects  Funds.    The supplementary  financial information also includes budgetary comparison schedules  for  the nonmajor governmental funds to demonstrate compliance with the annual budget as adopted and amended.  The Required Supplementary Information can be found following the Notes to Financial Statements.

The combining statements for nonmajor governmental funds and the budgetary comparison schedules for the nonmajor funds can be found following the Required Supplementary Information.

FINANCIAL ANALYSIS OF THE GOVERNMENT‐WIDE STATEMENTS
REPORTING THE CITY AS A WHOLE
The  government‐wide  financial  statements  provide  long‐term  and short‐term  information  about  the City’s overall financial condition.  This analysis addresses the financial statements of the City as a whole.

For  the  fiscal  year  ended  June  30,  2021,  City  assets  plus  deferred  outflows  of  resources  exceeded liabilities plus deferred inflows of resources by $345,299,515 as summarized below:

City of Eastvale
Summary of Net Position
For the Year Ended June 30, 2021
Governmental Activities
2021  2020
Assets:

Current and Other Assets   $     110,895,040   $      78,919,978 Capital Assets (net of depreciation)  253,385,597  246,858,191 Total Assets  364,280,637  325,778,169
Deferred Outflows of Resources  438,440     318,340
Liabilities:     Current and Other Liabilities  13,917,694  7,760,119 Long‐Term Liabilities  4,864,794  4,582,570
Total Liabilities  18,782,488  12,342,689
Deferred Inflows of Resources  637,074       42,548
Net Position:     Net Investment in Capital Assets  248,212,800   242,422,299 Restricted  35,396,152  33,309,571
Unrestricted  61,690,563  37,979,402
Total Net Position   $   345,299,515    $   313,711,272

730
CITY OF EASTVALE
Management’s Discussion and Analysis (Unaudited)
for the Year Ended June 30, 2021
7 Assets
Total assets increased $38,502,468 as a result of several factors. The city experienced an increase in cash and investments of $24,769,221. The cash increase is primarily due to a significant increase in sales tax revenue.  The  city  also  experienced  a  $6,527,406  increase  in  Capital  Assets  due  to  Construction  in Progress and additions  to Infrastructure. Intergovernmental  Receivables also  saw a large increase  of $5,668,340.

Deferred Outflows of Resources
Deferred outflows of resources increased $120,100 as a result of an increase in pension related items and other post‐employment benefit (OPEB) related items.

Liabilities
Total liabilities increased by $6,439,799 mainly due to the addition of Deposits Payable brought on by the implementation of Governmental Accounting Standards Board Statement 84. As well as the addition of $3,680,110 of Unearned Revenue due to unspent ARPA SLFRF funds.

Deferred Inflows of Resources
Deferred inflows of  resources increased $594,526 mainly due  to the addition of Lease Related Items brought on by the implementation of the Governmental Accounting Standards Board Statement 87.

Net Position
Net investment in capital assets represents 73 percent of the City’s net position.  The majority of capital assets are  streets and other infrastructure;  consequently,  these assets are  not liquid  or available  for future spending.  An additional portion of the City’s net position, $35,396,152 (ten percent) represents resources that are subject to restrictions on how they may be used, this category increased $2,086,581 mainly due to new Lighting and Landscape Maintenance Districts. The remaining balance, unrestricted net position, is $61,690,563.

Statement of Activities:  The statement of activities shows how the City’s net position changed during the fiscal year 2020‐21. Provided below is a summary of changes in net position.

City of Eastvale
Summary of Changes in Net Position
For the Year Ended June 30, 2021
Governmental Activities
2021  2020
Revenues:       Program Revenues:

Charges for Services  $    11,948,109   $    13,360,617 Operating Grants and Contributions  5,920,951   5,845,274 Capital Grants and Contributions  9,191,317   4,529,390 General Revenues:  43,035,455   24,483,245
Total Revenues  70,095,832   48,218,526             Expenses:       General Government  10,401,136   5,282,767 Public Safety  16,394,714   16,902,661
Public Works  7,715,272   14,013,600
Community Development  4,117,452   4,603,183
Revenue Neutrality  504,864   498,222
Interest on Long‐term Debt  237,899    433,135
Total Expenses  39,371,337  41,733,568
731
CITY OF EASTVALE
Management’s Discussion and Analysis (Unaudited)
for the Year Ended June 30, 2021
8 Increase in Net Position:  30,724,495   6,484,958             Net Position, Beginning  313,711,272   307,226,314 Net Position, Ending   $    345,299,515    $    313,711,272 Revenue Highlights
The  City’s  total  revenues  were  $70,095,832  while  the  total  cost  of  all  programs  and  services  was $39,371,337. Total revenues increased $21,877,306  from the prior year. The net increase was due to several factors:
 Charges for services decreased by $1,412,508. The decrease is mainly due to a reclassification in the prior  year  of expenditures  from  the Gas Tax  fund  to  the TUMF  fund,  thereby increasing Gas Tax revenue in fiscal year 2019‐2020.
 Operating grants and contributions increased by $75,677. The increase in the current year is due to a combination of increases and decreases across various grants that the city received.  Capital grants and contributions increased by $4,661,927, 103% over the prior year. This increase in capital assets was due to an increase in contributions of donated infrastructure from developers.  General  revenues  increased  by  $18,552,210  in  2020‐2021.  The  main  contributing  factor  to  the increase in general revenues was a change in sales tax reporting by a large fulfillment center located in  the city. As a  result,  the city  received  $17,770,974 more in  sales  tax over  the prior year.  Also contributing to the increase in general revenues is a one‐time franchise fee of $4,000,000 from Waste Management. Counteracting the increases in sales tax and franchise fees was the significant decrease of  interest  income.  Investment  Earnings  decreased  by  $2,923,469,  as  a  result  of  historically  low interest rates.
0 5,000
10,000
15,000
20,000
25,000
30,000
35,000
40,000
45,000
50,000
Charges for Services Operating Grants and
Contributions
Capital Grants and
Contributions
General Revenues
Thousands
Revenues by Category: Governmental Activities
2020
2021
732
CITY OF EASTVALE
Management’s Discussion and Analysis (Unaudited)
for the Year Ended June 30, 2021
9 Expense Highlights
Total  expenses  decreased  $2,362,231  over  the  prior  year.  The  decrease  was  due  to  various increases/decreases across various funds and departments:
 Contract services across Building, Engineering and Planning decreased by $1,028,198. The change is due to the increase of in‐house staff as the city transitions and grows to meet adequate service levels.  The  Public  Safety  decrease  was  $507,947  compared  to  the  prior  year.  Cal  FIRE  cuts  salaries  and benefits due to the pandemic in 2020‐2021, contributing to a decrease of $354,758. It is expected that Cal FIRE increased salaries and benefits back to pre‐pandemic levels in fiscal year 2021‐2022.  Community Development decreased by a total of $485,731 mostly due a reduction in development contract costs as the City hired in‐house staff to replace contract services.

Charges for Services
17%
Sales Tax
40%
Operating Grants &
Contributions
8%
Motor Vehicle License
Fee
8%
Capital Grants &
Contributions
13%
Property Tax (levied for
general purpose)
4%
Franchise Tax
9%
Investment Earnings
0%
Other Taxes
1%
Other
0%
Revenues by Source: Governmental Activities
0 2,000
4,000
6,000
8,000
10,000
12,000
14,000
16,000
18,000
General
Government
Public Safety Public Works Community
Development
Revenue Neutrality Interest on Long‐
term Debt
Thousands
Expenses: Governmental Activities
2020
2021
733
CITY OF EASTVALE
Management’s Discussion and Analysis (Unaudited)
for the Year Ended June 30, 2021
10 FINANCIAL ANALYSIS OF THE FUND STATEMENTS
REPORTING THE CITY BY SPECIFIC FUNCTIONS
As  noted earlier,  the  city  uses  fund  accounting  to ensure and  demonstrate  compliance  with  finance related  legal  requirements.    The  fund  financial  statements  focus  on  individual  parts  of  the  city government, reporting the City’s operations in more detail than the government‐wide statements. The types of Governmental  funds  reported by  the city include  the General Fund, Special Revenue Funds, Capital Project Funds, and Debt Service Funds.  The fund statements provide information on near‐term inflows, outflows and balances of spendable resources. These funds represent the reporting structure of the budget.

Governmental Funds:  The focus of the City’s governmental funds is to provide information on near‐term inflows, outflows, and balances of spendable resources.  Such information is useful in assessing the City’s financing requirements.  In particular, unreserved fund balances may serve as a useful measure of the City’s net resources available for spending at the end of the fiscal year.

The City’s governmental  funds reported a combined ending  fund balance of $96,811,575 on June 30, 2021.  Compared to the prior year, this is an increase of $25,859,287.  Approximately $104,447 of the fund balance is non‐spendable and represents pre‐paid accounts payable.  Fund balance in the amount of $33,608,432 is  restricted  for  the completion of special activities and capital improvement projects including  restricted  amounts  in  the  fire  structural  fund  set  aside  for  fire  operations  and  projects. $30,745,000 is committed for the future Civic Center.  The remainder of the combined fund balance is $32,353,696 and classified as unassigned.

The General Fund is the chief operating fund of the city.  On June 30, 2021, unassigned fund balance was $32,809,716.  As a measure of the General Funds’ financial condition, it may be useful to compare the unassigned fund balance to total expenditures.  Unassigned fund balance represents 123% of General Fund expenditures of $26,759,392.

Provided in the section below is a summary of net changes in fund balances in addition to financial and budgetary highlights.

General Fund Financial and Budgetary Highlights
Overall, General  Fund  revenues  for  fiscal  year ended  June  30,  2021,  total  $54,713,837  compared  to $34,169,776 for the previous year.  The major components of revenues are sales taxes ($28.1 million), property taxes ($3.0 million), franchise taxes ($5.9 million), and motor vehicle in lieu tax ($5.2 million).

General  Fund  expenditures  total  $26,759,392  for  the  fiscal  year  ended  June  30,  2021,  compared  to $27,706,066 for the previous year. It should be noted that while the city collects over $11.4 million in property  tax,  a  majority  of  the  tax  is  not  levied  for  general  purpose,  the  remainder  $8.5  million  is collected in the restricted fund for fire services.

As  of  June  30,  2021,  the  City’s  General  Fund  reported  an  excess  of  revenues  over  expenditures  of $27,954,445 compared to $6,463,710 in 2019‐2020, an increase of $21,490,735. The increase of $21.5 million over the prior year is due to several factors including the following:

734
CITY OF EASTVALE
Management’s Discussion and Analysis (Unaudited)
for the Year Ended June 30, 2021
11 General Fund Revenues
 Additional Vehicle License Fee revenue was received in the amount of $240,236 over the prior year.  Sales tax revenue increased by $17,770,974 compared to prior year. Much of this increase can be attributed to the fact that a two major fulfillment centers in the city changed business structure; this change led to redistribution of the sales tax for these facilities from the statewide pool to the city hosting the facility. Economic development efforts combined with commercial and retail growth also attributed to the increase.
 Franchise tax grew by $4,292,739 in the General Fund over the prior year as a result of a franchise agreement payment of $4,000,000 from Waste Management.

General Fund Expenditures
 Expenditures decreased by $946,674 as a net result of:
o Public Safety costs have decreased approximately $924,360. Police services decreased due to a one‐time allocation of $403,038 to the CARES Coronavirus Relief Funds. Fire services also saw a decrease of $354,758 brought on from Cal FIRE salary and benefit cuts as a response to the COVID‐19 pandemic.
o Community Development saw a decrease of $485,731, which for the most part was an effect of replacing consultants and contractors with in‐house staff. o Capital Outlay decreased by $695,378. In 2020‐21 most expenditures regarding Capital Outlay were charged to restricted funds such as Measure A and Gas Tax. o
City of Eastvale
Summary of Statement of Revenues, Expenditures, and Changes in Fund Balance General Fund
For the Year Ended June 30, 2021
Governmental Activities
2021  2020
Revenues:

Taxes   $   45,431,170    $ 22,597,633
Licenses, Permits, and Fees  3,039,760   3,389,989
Fines and Forfeitures  595,230   651,945
Intergovernmental  5,275,642  5,028,263
Investment Earnings  148,987  2,075,304
Other  223,048  426,642
Total Revenues  54,713,837   34,169,776
Expenditures:

General Government  6,152,485  5,214,980
Public Safety  15,343,918   16,268,278
Public Works  415,553   203,234
Community Development  4,117,452   4,603,183
Revenue Neutrality  504,864   498,222
Capital Outlay  222,791  918,169
Debt Service:

Principal Retirement  2,006    0
Interest  323    0
Total Expenses  26,759,392   27,706,066
735
CITY OF EASTVALE
Management’s Discussion and Analysis (Unaudited)
for the Year Ended June 30, 2021
12 Excess of Revenues over Expenditures  27,954,445  6,463,710 Other Finance Sources (Uses):

Transfers In  185,546  631,506
Transfers Out  (1,989,215)  (1,381,354)
Leases (As Lessee)  956,617     0
Total Other Financing Sources (Uses)  (847,052)  (749,848)

Change in Fund Balances  27,107,393  5,713,862
Fund Balance, Beginning of Year  47,984,810   42,270,948 Fund Balance, End of Year   $   75,092,203      $   47,984,810 General Fund Budget Highlights
The City’s adopted general  fund budget was amended  throughout  the  fiscal year.  The amendments included adjustments for various transfers between accounts, departments, programs, and funds and were authorized by the City Manager, in accordance with the budget resolution approved by Council at the  time  of  budget  adoption.  Any  additional  appropriations  in  excess  of  the  adopted  budget  were approved by Council throughout the fiscal year and during the mid‐year budget. The revised budget for revenues totaled $34,874,592. Expenditure revised budget totaled $30,501,295.

City of Eastvale
Schedule of Statement of Revenues, Expenditures, and Changes in Fund Balance Budget and Actual ‐ General Fund
For the Year Ended June 30, 2021
2021
Final Budget
Actual
Amounts
Variance with
Final Budget
Revenues:

Taxes   $   26,188,500    $   45,431,170    $   19,242,670 Licenses, Permits, and Fees  2,903,430  3,039,760   136,330 Fines and Forfeitures  392,800  595,230   202,430
Intergovernmental  4,937,276  5,275,642   338,366
Investment Earnings  403,486  148,987   (254,499)
Other  49,100  223,048   173,948
Total Revenues  34,874,592  54,713,837   19,839,243

Expenditures:

General Government  5,944,159  6,152,485  (208,326)
Public Safety  18,187,347  15,343,918  2,843,429
Public Works  480,699  415,553   65,146
Community Development  5,065,890  4,117,452  948,438
Revenue Neutrality  500,000   504,864   (4,864)
Capital Outlay  323,200  222,791  100,409
Debt Service:

Principal Retirement      2,006    (2,006)
Interest      323    (323)
Total Expenses  30,501,295  26,759,392  3,741,903

Excess of Revenues over Expenditures  4,373,297  27,954,445  23,581,148

736
CITY OF EASTVALE
Management’s Discussion and Analysis (Unaudited)
for the Year Ended June 30, 2021
13 Other Finance Sources (Uses):

Transfers In  773,482  185,546  (587,936)
Transfers Out  (1,988,699)  (1,989,215)  (516)
Leases (As Lessee)      956,617    956,617
Total Other Financing Sources (Uses)  (1,215,217)  (847,052)  368,165

Change in Fund Balances   $   3,158,080  $   27,107,393      $   23,949,313 Fund Balance, Beginning of Year 47,984,810    47,984,810    0 Fund Balance, End of Year 51,142,890    75,092,203    23,949,313 In  most  cases,  the  City  of  Eastvale  takes  a  conservative  budgeting  approach  by  estimating  minimal growth in  revenues and adopting  status  quo  service levels year over year. As a  result, General Fund actual  revenues  exceeded  budget  by  $19,839,245.  The  excess  revenue  is  due  to  much  higher  than anticipated sales taxes as a result of the change in sales tax reporting from fulfillment centers located in the City of Eastvale.

Actual expenditures were under budget by $3,741,903. Public Safety and Community Development were the main drivers of the $3.7 million dollar variance. Regarding Public Safety, both Police and Fire contract cost  were  cut  due  to  a  CARES  Coronavirus  Relief  Funds  allocation  as  well  as  Cal  FIRE’s  reduction  to salaries and benefits in response to COVID‐19. The variance in Community Development is attributed to the shift from contractors and consultants to in‐house staff.

Gas Tax Fund Financial and Budgetary Highlights
As of June 30, 2021, the City’s special revenue Gas Tax Fund reported ending fund balance of $4,687,139 a decrease of $2,909,016 from the prior year due to a significant increase from the prior year in both public works and capital outlay projects. The Gas Tax  fund balance is restricted  for the maintenance, rehabilitation, or improvement of the City’s streets, as required by California Streets and Highways Code.

Provided below is a summary of net changes in fund balance.

City of Eastvale
Summary of Statement of Revenues, Expenditures, and Changes in Fund Balance Gas Tax Fund
For the Year Ended June 30, 2021
Governmental Activities
2021  2020
Revenues:

Taxes   $     1,231,200    $    1,144,465
Intergovernmental  1,456,417   1,507,010
Investment Earnings  (64,415)   324,001
Other  14,100    1,557,603
Total Revenues  2,637,302  4,533,079
Expenditures:

Public Works  1,110,984  1,093,176
Capital Outlay  4,411,558  166,324
Total Expenditures  5,522,542  1,259,500
Excess of Revenues over Expenditures  (2,885,240)  3,273,579 737
CITY OF EASTVALE
Management’s Discussion and Analysis (Unaudited)
for the Year Ended June 30, 2021
14 Other Finance Sources (Uses):

Transfer In   29,098      0
Transfers Out  (52,874)   (522,169)
Total Other Financing Sources (Uses)  (23,776)   (522,169)

Change in Fund Balances  (2,909,016)  2,751,410
Fund Balance, Beginning of Year  7,596,155  4,844,745
Fund Balance, End of Year   $    4,687,139    $    7,596,155 As  of  June  30,  2021,  the  City’s  Gas  Tax  Fund  reported  an  excess  of  expenditures  over  revenues  of $2,885,240, compared  to a positive balance of $3,273,579 in  the prior year. The city has $121,068 in accounts payable liabilities due to contract services invoices.

Gas Tax Fund Revenues
 SB1 Road Maintenance and Rehabilitation Account (RMRA) increased Gas Tax funding in the amount of $1,231,200. This new State revenue first received in fiscal year 2017‐18 is anticipated to continue in future years.

Gas Tax Fund Expenditures
 Gas tax expenditures increased by $4,263,042 compared to the previous fiscal year.  Street expenditures related to Hamner Place, including work done to Schleisman Road, totaled to $3,000,000 in fiscal year 2020‐2021.
 Also  contributing  to  the  large  increase  of  gas  tax  expenditures  was  $1,326,312  of  street  related expenses for the Annual Overlay capital project.

American Rescue Plan Grant Fund Financial and Budgetary Highlights As of June 30, 2021, the City’s American Rescue Plan Grant Fund reported ending fund balance of $0.

For the first time, the City received $3,680,109 of SLFRF grant funds in fiscal year 2020‐2021. All funds were deferred to the following fiscal year in order to align revenue with future planned expenditures.

American Rescue Plan Act funds are passthrough funds from the Federal Government and will be subject to  a  single  audit.  These  funds  are  intended  to  help  cities  recover  from  the  effects  of  COVID‐19  by supplementing lost revenue or contributing to infrastructure. The City plans to utilize ARPA SLFRF grant funds to implement key developments in infrastructure as well as law enforcement. Provided below is a summary of net changes in fund balance.

City of Eastvale
Summary of Statement of Revenues, Expenditures, and Changes in Fund Balance American Rescue Plan Grant Fund
For the Year Ended June 30, 2021
Governmental Activities
2021  2020
Revenues:

Intergovernmental   $         0     $          0
Total Revenues  0   0

Expenditures:

Public Works  0  0
738
CITY OF EASTVALE
Management’s Discussion and Analysis (Unaudited)
for the Year Ended June 30, 2021
15 Capital Outlay  0  0
Total Expenditures  0  0

Excess (Deficiency) of Revenues over Expenditures  0  0

Other Finance Sources (Uses):

Transfers Out  0    0
Total Other Financing Sources (Uses)  0  0
Change in Fund Balances  0  0
Fund Balance, Beginning of Year  0  0
Fund Balance, End of Year  $   0  $    0
American Rescue Plan Grant Fund Expenditures
 In total, the City will receive approximately $7.36 million in American Rescue Plan Act State and Local Fiscal  Recovery  Funds.  The  funds  will  be  allocated  for  expenditure  in  future  years  and  must  be expensed  by  December  31,  2024.  As  previously  mentioned,  the  funds  will  be  put  towards  law enforcement and infrastructure.

CAPITAL ASSETS AND DEBT ADMINISTRATION
Capital Assets:    City  investment  in  capital assets  for  its  governmental activities as  of  June  30,  2021, amounted to $248,212,800 (net of accumulated depreciation and related debt).   Additional information on the City’s capital assets can be found in Note 6 to the basic financial statements.

Major capital assets events during the current fiscal year included the following:
 Several construction projects are in various stages of completion.  Construction in progress had an increase of $6,694,895, primarily due the Annual Overlay project, Limonite Gap Closure project and the Hamner Place project.
 Reductions  to  land  in  the  amount  of  $3,723,148  is  attributable to  the  removal  of  the  property referred to as Al’s corner as it was exchanged for the property referred to as Hamner Place. Hamner Place was also removed pending the completion of grading as well as final payment.  Right‐to‐Use – Leased Buildings increased by $853,563 and Right‐to‐Use – Leased Machinery and Equipment increased by $120,747. Both categories new for fiscal year 2020‐2021 are now included due to implementation of Statement No. 87 from the Governmental Accounting Standards Board.

Capital assets are summarized below, additional information can be found in Note 6 to the basic financial statements.

City of Eastvale
Summary of Capital Assets (net of depreciation)
For the Year Ended June 30, 2021
Governmental Activities
2021  2020           Land      $        6,811,573    $        10,534,721 Construction in Progress  10,584,433   3,889,538
Buildings     8,457,320   8,650,115
Right‐to‐Use – Leased Buildings      853,563    0
739
CITY OF EASTVALE
Management’s Discussion and Analysis (Unaudited)
for the Year Ended June 30, 2021
16 Leasehold Improvements      6,030    0
Vehicles     185,525  324,806
Furniture and Fixtures  44,365  50,580
Machinery and Equipment  548,965  715,568
Right‐to‐Use – Leased Mach. and Equip.  109,697    0
Software     28,386  48,804
Infrastructure  225,755,740  223,507,807
Total Capital Assets          $    253,385,597   $     247,721,939 Long‐term  debt:    At  the  end  of  fiscal  year  2021,  the  City’s  total  outstanding  long‐term  debt  was $5,452,595. The city entered into an equipment lease agreement in order to purchase streetlights from Southern California Edison in September 2018.  The purchase allowed the city to reduce electricity costs by retrofitting existing streetlamps to LED efficient lamps. The city began payments on the loan payable starting  in  fiscal  year  2019‐20  and  as  a  result,  the  outstanding  amount  decreased  by  $229,591.  Net pension liability also increased by $22,751 due to investment losses by the City’s retirement provider, California  Public  Employees’  Retirement  System.  Leases  Payable  increased  by  $966,496  due  to  the Governmental Accounting Standards Board Statement No. 87 that requires the City’s lease payments to be  categorized  as  debt.  Outstanding  long‐term  debt  of  the  city  is  summarized  below,  additional information can be found in Note 7 to the basic financial statements.

City of Eastvale
Summary of Outstanding Long‐Term Debt
For the Year Ended June 30, 2021
2021  2020
Compensated Absences   $            205,829    $         95,460 Loan Payable, Direct Borrowing    4,206,301   4,435,892 Leases Payable  966,496  0
Net Pension Liability  73,969  51,218
Total Long‐Term Debt   $      5,452,595    $   4,606,735 ECONOMIC FACTORS AND OUTLOOK FOR FUTURE YEARS
Although the focus of this annual report is the economic condition of the city for the fiscal year ended June 30, 2021, during the preparation of the fiscal year 2021‐22 budget, management considered the possible impacts of economic development, national economies, and local COVID‐19 pandemic related economic impacts.

At the beginning of the current fiscal year, the city received notice from HDL that a change in business structure from a large corporate fulfillment center would significantly increase the amount of sales tax revenue received by the city. As of June 30th, 2021, the city saw a year over year increase of $17,771,079 or 272% in relation to sales tax revenue. As expected, a change this drastic did not go unnoticed. Without success, many cities that lost sales tax revenue went on to petition the California League of Cities in an effort to revert the changes in sales tax reporting. It is entirely possible that business structures or sales tax laws could change in  the  future, but  for  the  time being,  the City of Eastvale will see a significant increase in sales tax revenue. The new windfall of sales tax revenue is not without its share of obstacles.

City  Council  will  decide  how  to  allocate  the  new  revenue  while  adhering  to  the  California  GANN Appropriations limit. The GANN Appropriations limit will restrict most of the new sales tax revenue to capital projects and infrastructure.
740
CITY OF EASTVALE
Management’s Discussion and Analysis (Unaudited)
for the Year Ended June 30, 2021
17 In addition to the increase in sales tax revenue, the city also received an allocation of $7,360,219 from the Federal Government as part of the American Rescue Plan Act. The SLFRF funds are intended to help cities  and  communities  recover  from  the  economic  effects  of  COVID‐19.  The  city  will  utilize approximately $4.1 million to offset revenue loss during the pandemic. Compared to most cities, the city of  Eastvale  is  unique  in  the  fact  that  it  experienced minimal  revenue  loss. Most  revenue  categories continued to trend upwards despite a global pandemic. The City Council has already directed that the $4.1 million revenue loss category be applied to Law Enforcement Contract costs; this will again provide additional relief to the city’s General Fund.  This decision was made in fiscal year 2021‐2022, as a result the city deferred ARPA SLFRF funds to the 2021‐2022 fiscal year.  Staff is still determining how best to use the remaining ARPA SLFRF funds.

Despite  the  newly  identified  revenue  from  sales  tax  and  ARPA  SLFRF  funding,  the  city  continues  to prioritize economic development in order  to provide  sustainable city  services  for  the long  term. City officials and management have been working diligently to attract a plethora of new and diverse business offerings. Coming to the City of Eastvale in the near future will be the City’s very first hotel at Hamner Place, which will bring in a new stream of revenue in the form of Transient Occupancy Tax.  The hotel is scheduled to open in 2022. The new Transient Occupancy Tax will serve to not only bolster revenue but to diversify it as well. Walmart is also set open its doors in 2023 and will hopefully continue to fuel sales tax  revenue  growth.  Additionally,  a  final  $4.0  million  waste  hauler  retention  fee  is  expected  to  be received in July 2022, as a result of the city’s negotiation with Waste Management  for a twenty‐year franchise agreement. City Council has already indicated that the $4.0 million will be committed towards building the city’s new police station at Limonite and Hamner Avenues.

REQUEST FOR INFORMATION
This financial report is designed to provide a general overview of the City’s finances for all those with interest in  the government’s  finances.  Questions concerning any of  the information provided in  this report, or requests for additional information should be addressed to the City Clerk of Eastvale, 12363 Limonite Ave., Suite 910, Eastvale, CA 91752, or call (951) 361‐0900. 741
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742

BASIC FINANCIAL STATEMENTS
743
744
Governmental
Activities
ASSETS
Cash and Investments $ 98,307,036
Receivables:

Accounts 971,513
Intergovernmental 10,665,066
Interest 125,788
Loan 75,000
Lease 601,733
Prepaid Items 104,447
Net OPEB Asset 44,457
Capital Assets:

Land and Construction in Progress 17,396,006
Other Capital Assets, Net of Accumulated Depreciation 235,989,591 Total Assets 364,280,637

DEFERRED OUTFLOWS OF RESOURCES
Pension Related Items 422,752
OPEB Related Items 15,688
Total Deferred Outflows of Resources 438,440

LIABILITIES
Accounts Payable and Accrued Liabilities 5,969,284
Accrued Interest Payable 19,139
Deposits Payable 3,661,360
Unearned Revenue 3,680,110
Noncurrent Liabilities:

Due Within One Year 587,801
Due in More Than One Year 4,864,794
Total Liabilities 18,782,488

DEFERRED INFLOWS OF RESOURCES
Pension Related Items 528
OPEB Related Items 48,112
Lease Related Items 588,434
Total Deferred Inflows of Resources 637,074

NET POSITION
Net Investments in Capital Assets 248,212,800
Restricted:

Street Maintenance/Projects 16,791,049
Lighting and Landscape Maintenance 2,177,964
Capital Projects City Facilities 1,787,720
Fire Operations/Improvements 11,445,158
Other Purposes 3,194,261
Unrestricted 61,690,563
Total Net Position 345,299,515 $
June 30, 2021
City of Eastvale
Statement of Net Position
The accompanying notes are an integral part of this statement. 18 745
Net (Expense)
Charges Operating Capital Revenue and
for Grants and Grants and Changes in
Expenses Services Contributions Contributions Net Position Governmental Activities:

General Government 10,401,136 $ 91,563 $ 50,000 $ - $ (10,259,573) $ Public Safety 16,394,714 8,022,391 157,695 - (8,214,628) Public Works 7,715,272 994,694 5,713,256 8,536,082 7,528,760 Community Development 4,117,452 2,839,461 - 655,235 (622,756) Revenue Neutrality 504,864 - - - (504,864)
Interest on Long-term Debt 237,899 - - - (237,899)
Total Governmental
Activities 39,371,337 $ 11,948,109 $ 5,920,951 $ 9,191,317 $ (12,310,960) General Revenues:

Taxes:

Property Tax, Levied for General Purpose 3,023,775
Franchise Tax 5,937,579
Sales Tax 28,120,058
Other Taxes 442,405
Motor Vehicle in Lieu Tax (Intergovernmental/Unrestricted) 5,246 ,642 Investment Earnings 91,564
Other 173,432
Total General Revenues 43,035,455
Change in Net Position 30,724,495
Net Position - Beginning of Year, As Previously Reported 313,711 ,272 Prior Period Adjustment 863,748
Net Position - Beginning of Year, As Restated 314,575,020 Net Position - End of Year 345,299,515 $
City of Eastvale
Statement of Activities
For the Year Ended June 30, 2021
Program Revenues
The accompanying notes are an integral part of this statement. 19 746
Total
Non-Major Total
American Rescue Governmental Governmental
General Gas Tax Plan Grant Funds Funds
ASSETS
Cash and Investments 72,328,162 $ 5,004,675 $ 3,680,110 $ 17,294,089 $ 98,307,036 $ Receivables:

Accounts 966,613 - - 4,900 971,513
Intergovernmental 9,775,947 224,360 - 664,759 10,665,066 Interest 97,430 6,785 - 21,573 125,788
Loan 75,000 - - - 75,000
Lease 601,733 - - - 601,733
Due from Other Funds 539,084 - - - 539,084
Prepaid Items 92,329 - - 12,118 104,447
Total Assets 84,476,298 $ 5,235,820 $ 3,680,110 $ 17,997,439 $ 111,389,667 $

LIABILITIES
Accounts Payable 4,813,791 $ 548,681 $ - $ 425,063 $ 5,787,535 $ Accrued Liabilities 181,749 - - - 181,749
Deposits Payable 3,661,360 - - - 3,661,360
Due to Other Funds - - - 539,084 539,084
Unearned Revenue - - 3,680,110 - 3,680,110
Total Liabilities 8,656,900 548,681 3,680,110 964,147 13,849,838

DEFERRED INFLOWS OF

RESOURCES
Unavailable Revenue - Taxes
& Assessments 138,761 - - 1,059 139,820
Lease Related Items 588,434 - - - 588,434
Total Deferred Inflows of
Resources 727,195 - - 1,059 728,254

FUND BALANCES
Nonspendable 92,329 - - 12,118 104,447
Restricted 11,445,158 4,687,139 - 17,476,135 33,608,432 Committed 30,745,000 - - - 30,745,000
Unassigned 32,809,716 - - (456,020) 32,353,696
Total Fund Balances 75,092,203 4,687,139 - 17,032,233 96,811,575 Total Liabilities, Deferred Inflows of
Resources and Fund Balances 84,476,298 $ 5,235,820 $ 3,680,110 $ 17,997,439 $ 111,389,667 $ City of Eastvale
Balance Sheet
Governmental Funds
June 30, 2021
Special Revenue Funds
The accompanying notes are an integral part of this statement. 20 747
Fund Balances of Governmental Funds 96,811,575 $
Amounts reported for governmental activities in the Statement of Net Position are different because:

Long-term assets used in governmental activities are not current financial resources and, therefore, are not reported in the funds.

Capital Assets 253,385,597
Accrued interest is not due and payable in the current period and, therefore, is not reported in the governmental funds. (19,139)
Deferred inflows of resources not available to liquidate liabilities of the current period are not recognized in the funds. 139,820
Deferred outflows and inflows of resources related to pensions and OPEB that are required to be recognized over a defined closed period.

Pension Related Deferred Outflows of Resources 422,752
Pension Related Deferred Inflows of Resources (528)
OPEB Related Deferred Outflows of Resources 15,688
OPEB Related Deferred Inflows of Resources (48,112)
Long-term liabilities applicable to the governmental activities are not due and payable in the current period and accordingly are not reported in as fund liabilities. All liabilities, both current and long-term are reported in the statement of net position.

Compensated Absences (205,829)
Loan Payable (4,206,301)
Leases Payable (966,496)
Net Pension Liability (73,969)
Net OPEB Liability (Asset) 44,457
Net Position of Governmental Activities 345,299,515 $
City of Eastvale
Reconciliation of the Balance Sheet of Governmental Funds to the Statement of Net Position
June 30, 2021
The accompanying notes are an integral part of this statement. 21 748
Total
Nonmajor Total
American Rescue Governmental Governmental
General Gas Tax Plan Grant Funds Funds

REVENUES
Taxes 45,431,170 $ 1,231,200 $ - $ - $ 46,662,370 $
Licenses, Permits and Fees 3,039,760 - - - 3,039,760
Fines and Forfeitures 595,230 - - - 595,230
Intergovernmental 5,275,642 1,456,417 - 3,183,335 9,915,394 Development Impact Fees - - - 655,235 655,235
Assessments - - - 423,126 423,126
Investment Earnings 148,987 (64,415) - 6,992 91,564
Other 223,048 14,100 - 515 237,663
Total Revenues 54,713,837 2,637,302 - 4,269,203 61,620,342

EXPENDITURES
Current:

General Government 6,152,485 - - 439,456 6,591,941
Public Safety 15,343,918 - - 562,839 15,906,757
Public Works 415,553 1,110,984 - 713,228 2,239,765
Community Development 4,117,452 - - - 4,117,452
Revenue Neutrality 504,864 - - - 504,864
Capital Outlay 222,791 4,411,558 - 2,263,889 6,898,238
Debt Service:

Principal Retirement 2,006 - - 235,399 237,405
Interest 323 - - 238,620 238,943
Total Expenditures 26,759,392 5,522,542 - 4,453,431 36,735,365 Excess (Deficiency) of Revenues
over Expenditures 27,954,445 (2,885,240) - (184,228) 24,884,977

OTHER FINANCING SOURCES (USES)
Transfers In 185,546 29,098 - 2,082,043 2,296,687
Transfers Out (1,989,215) (52,874) - (254,598) (2,296,687) Leases (As Lessee) 956,617 - - 17,693 974,310
Total Other Financing
Sources (Uses) (847,052) (23,776) - 1,845,138 974,310
Net Change in Fund Balances 27,107,393 (2,909,016) - 1,660,910 25,859,287 Fund Balances - Beginning of Year 47,984,810 7,596,155 - 15,371,323 70,952,288 Fund Balances - End of Year 75,092,203 $ 4,687,139 $ - $ 17,032,233 $ 96,811,575 $ City of Eastvale
Statement of Revenues, Expenditures and Changes in Fund Balances Governmental Funds
For the Year Ended June 30, 2021
Special Revenue Funds
The accompanying notes are an integral part of this statement. 22 749
Net Change in Fund Balances - Total Governmental Funds 25,859,28 $ 7 Amounts reported for governmental activities in the statement of activities are different because:

Earned unavailable revenue and other resources not available to liquidate liabilities of the current period are not recognized in governmental funds. Revenues in the statement of activities is not limited by availability, so certain revenues need to be increased by the amounts that were unavailable at the end of the year. (60,592) Donations of capital assets increase net position in the statement of activities, but do not appear in the governmental funds because they are not current financial resources. 8,536,082 Governmental funds report capital outlays as expenditures. However, in the statement of activities, the cost of those assets are allocated over their estimated useful lives and reported as depreciation expense or are allocated to the appropriate functional expense when the cost is below the capitalization threshold. This activity is reconciled as follows:

Cost of Assets Capitalized 9,100,211
Depreciation Expense (8,249,487)
Gain (Loss) on Sale of Assets (3,723,148)
The issuance of long-term debt provides current financial resources to governmental funds. Repayment of long-term debt is an expenditure in in governmental funds, but repayment reduces long-term liabilities in the statement of net position.

Lease Issued (974,310)
Principal Paid on Loan Payable 229,591
Principal Paid on Leases Payable 7,814
Some expenses reported in statement of activities do not require the use of current financial resources and therefore are not reported as expenditures in the governmental funds:

Net Change in Accrued Interest Payable 1,044
Net Change in Compensated Absences (110,369)
Net Change in Net Pension Liability (Asset) (22,751)
Net Change in Net OPEB Liability (Asset) 17,115
Net Change in Pension Related Deferred Outflows and
Inflows of Resources 126,037
Net Change in OPEB Related Deferred Outflows and
Inflows of Resources (12,029)
Change in Net Position of Governmental Activities 30,724,495 $ City of Eastvale
Reconciliation of the Statement of Revenues, Expenditures and Changes in Fund Balances of Governmental Funds to the Statement of Activities
For the Year Ended June 30, 2021
The accompanying notes are an integral part of this statement. 23 750
City of Eastvale
Notes to Financial Statements
June 30, 2021
24 I.) SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Note 1: Organization and Summary of Significant Accounting Policies a. Description of the Reporting Entity
The City of Eastvale (City) was incorporated on October 1, 2010, under the laws of the State of California and enjoys all the rights and privileges pertaining to “General Law” cities. The City operates under a council-manager form of government and currently provides a wide variety of services to its citizens, including public safety, public works, community development, general administrative and other services. As required by generally accepted accounting principles, these financial statements present the City (the primary government) and its component units. Component units are legally separate organizations for which the elected officials of the primary government are financially accountable. In addition, component units can be other organizations for which the nature and significance of their relationship with a primary government are such that exclusion would cause the reporting entity’s financial statements to be incomplete. Under this definition, it is determined that there are no component units for this reporting entity, and these financial statements present the financial reporting entity that consisted solely of the City as the primary government.
b. Government-wide and Fund Financial Statements
The government-wide financial statements include a statement of net position and a statement of activities. These statements present summaries of governmental and business-type activities for the City accompanied by a total column.

Fiduciary activities of the City are not included in these statements. Certain eliminations have been made as prescribed by GASB Statement No. 34 in regard to interfund activities, payables, and receivables. All internal balances in the statement of net position have been eliminated except those representing balances between the governmental activities and the business-type activities, which are presented as internal balances and eliminated in the total primary government column. Governmental activities which normally are supported by taxes and intergovernmental revenues are reported separately from business-type activities, which rely to a significant extent on fees and charges for support. Currently, the City does not have any business-type activities.

The Statement of Activities demonstrates the degree to which the direct expenses of a given function or segment, are offset by program revenues. Direct expenses are those that are clearly identifiable with a specific function or segment.

Program revenues include: 1) charges to customers or applicants who purchase, use, or directly benefit from goods, services, or privileges provided by a given function or segment, and 2) grants and contributions that are restricted to meeting the operational or capital requirements of a particular function or segment. Taxes and other items not properly included among program revenues are reported instead as general revenues.

Separate financial statements are provided for governmental funds, proprietary, and fiduciary funds, even though the latter are excluded from the government-wide financial statements. Major individual governmental funds and major individual enterprise funds are reported as separate columns in the fund financial statements. The City does not have any proprietary funds.

751
City of Eastvale
Notes to Financial Statements
June 30, 2021
25 Note 1: Organization and Summary of Significant Accounting Policies - Continued c. Measurement Focus, Basis of Accounting, and Financial Statement Presentation The government-wide financial statements are reported using the economic resources measurement focus and the accrual basis of accounting, as are the fiduciary fund financial statements. Revenues are recorded when earned and expenses are recorded when a liability is incurred, regardless of the timing of related cash flows. Accordingly, all of the City’s assets, deferred outflows of resources, liabilities and deferred inflows of resources, including capital assets, as well as infrastructure assets, and long-term liabilities, are included in the accompanying statement of net position. The statement of activities presents changes in net position. Under the accrual basis of accounting, revenues are recognized in the period in which they are earned while expenses are recognized in the period in which the liability is incurred. The types of transactions reported as program revenues for the City are reported in three categories: 1) charges or services, 2) operating grants and contributions, and 3) capital grants and contributions.

Governmental fund financial statements are reported using the current financial resources measurement focus and the modified accrual basis of accounting. Under the modified-accrual basis of accounting, revenues are recognized in these funds when susceptible to accrual (i.e. when they are both measurable and available). “Measurable” means the amount of the transaction can be determined and “available” means collectible within the current period or soon enough thereafter to be used to pay liabilities of the current period. For this purpose, the City considers property taxes collected after year-end as available, if they are collected within 60 days of the end of the current fiscal period. Other revenue susceptible to accrual includes sales tax, state gasoline taxes, investment earnings, and certain other intergovernmental revenues. Expenditures in the governmental funds are generally recognized in the accounting period in which the related fund liability is incurred. However, debt service principal and interest expenditures on general long-term debt, including lease liabilities, as well as expenditures related to compensated absences, and claims and judgments, and postemployment benefits are recognized later based on specific accounting rules applicable to each, generally when payment is due. General capital asset acquisitions, including entering into contracts giving the City the right to use leased assets, are reported as expenditures in governmental funds. Issuance of long-term debt and financing through leases are reported as other financing sources.

The City reports the following major governmental funds:

The General Fund is the government’s primary operating fund. It accounts for all financial resources of the general government not accounted and reported in another fund.

The Special Revenue Fund (Gas Tax) is used to account for the maintenance, rehabilitation, or improvement of public streets of the City. Financing is through the State Highway Users Tax Sections 2103, 2105, 2106, 2107, and 2107.5 of the California Streets and Highways Code and Road Maintenance and Rehabilitation Program Section 2032(h) of the California Streets and Highways Code.

The Special Revenue Fund (American Rescue Plan Grant) is used to account for the receipts and expenditures of grant funding used to recover from the impacts of the COVID-19 pandemic.

752
City of Eastvale
Notes to Financial Statements
June 30, 2021
26 Note 1: Organization and Summary of Significant Accounting Policies - Continued c. Measurement Focus, Basis of Accounting, and Financial Statement Presentation - Continued As a general rule, the effect of interfund activity has been eliminated from the government-wide financial statements except for the effect of interfund services provided and used.

Amounts reported as program revenues include 1) charges to customers or applicants for goods, services, or privileges provided, 2) operating grants and contributions, and 3) capital grants and contributions, including special assessments.

Internally dedicated resources are reported as general revenues rather than program revenues. Likewise, general revenues include all unrestricted taxes.

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

Other Accounting Policies
Deposits and Investments
The City cash and cash equivalents are considered to be cash on hand, demand deposits, and short-term investments with original maturities of three months or less from the date of acquisition.

Investments are reported at fair value. The City’s policy is to hold investments until maturity or until market values equal or exceed cost.

Interfund Receivables and Payables
Activity between funds that are representative of lending/borrowing arrangements outstanding at the end of the fiscal year are referred to as either “due to/from other funds” (i.e., the current portion of interfund loans) or “advances to/from other funds” (i.e., the non-current portion of interfund loans). All other outstanding balances between funds are reported as “due to/from other funds”. Any residual balances outstanding are reported in the government-wide financial statements as “internal balances”.

Prepaid Items
Certain payments to vendors reflect costs applicable to future accounting periods and are recorded as prepaid costs in both government-wide and fund financial statements. The City uses the consumption method for prepaid items in the governmental funds.

753
City of Eastvale
Notes to Financial Statements
June 30, 2021
27 Note 1: Organization and Summary of Significant Accounting Policies - Continued c. Measurement Focus, Basis of Accounting, and Financial Statement Presentation - Continued Capital Assets
Capital assets, which include property, plant and equipment, and infrastructure assets (e.g., roads, bridges, sidewalks, and similar items) are reported in the applicable governmental or business-type activities columns in the governmentwide financial statements. Capital assets are defined by the government as assets with an initial, individual cost of more than or equal to $5,000 (amount not rounded) and an estimated useful life of at least two years. Such assets are recorded at the historical cost or estimated historical cost if purchased or constructed (except for intangible right-to-use lease assets), the measurement of which is discussed thereafter. Donated capital assets are recorded at acquisition value rather than fair value at the date of donation.

The cost of normal maintenance and repairs that do not add to the value of the asset or materially extend the asset’s lives are not capitalized.

Property, plant and equipment of the primary government is depreciated using the straight-line method over the following estimated useful lives:

Leasehold Improvements 10 years
Infrastructure 10 to 65 years
Vehicles 5 to 10 years
Office Equipment 5 to 10 years
Computer Equipment 5 years
Right of Use Leased Equipment 3 to 5 years
Use of Estimates
The financial statements have been prepared in accordance with generally accepted accounting principles accepted in the United States of America and necessarily include amounts based on estimates and assumptions by management.

Actual results could differ from those amounts.

Compensated Absences
The City provides to its employees a comprehensive annual leave program. Leave pay is payable at the time it is taken or upon termination.

The total amount of liability for compensated absences is segregated between short-term and long-term with both portions reflected in the government-wide statements. The short-term portion is determined to be the amount due to employees for future absences which is attributable to services already rendered and which is expected to be paid during the next fiscal year.

754
City of Eastvale
Notes to Financial Statements
June 30, 2021
28 Note 1: Organization and Summary of Significant Accounting Policies - Continued c. Measurement Focus, Basis of Accounting, and Financial Statement Presentation - Continued Long-term Obligations
In the government-wide financial statements, long-term debt and other long-term obligations are reported as liabilities in the applicable governmental activities, statement of net position. Bond premiums and discounts are deferred and amortized over the life of the bonds using the straight-line method. Bonds payable are reported net of the applicable bond premium or discount. Bond issuance costs are reported as expenses in the year incurred.

In the fund financial statements, governmental fund types recognize bond premiums and discounts, as well as bond issuance costs, during the current period. The face amount of debt issued is reported as other financing sources.

Premiums received on debt issuances are reported as other financing sources while discounts on debt issuances are reported as other financing uses. Issuance costs, whether or not withheld from the actual debt proceeds received, are reported as expenditures. The City has not issued bonds and currently has no bonds payable.

Property Taxes
The County of Riverside collects property taxes for the City. Tax liens attach annually as of 12:01 A.M. on the first day in January preceding, the fiscal year for which the taxes are levied. The tax levy covers the fiscal period July 1st to June 30th. All secured personal property taxes and one-half of the taxes on real property are due November 1st, the second installment is due February 1st. All taxes are delinquent, if unpaid, on December 10th and April 10th respectively.

Unsecured personal property taxes become due on the first of March each year and are delinquent, if unpaid, on August 31st
.

Unearned Revenues
In the government-wide financial statements and the fund financial statements, unearned revenues represent cash advances by various grantors that have not been spent; therefore no revenue has been recognized.

Fund Equity
The City implemented GASB Statement No. 54, Fund Balance Reporting and Governmental Fund Type Definitions.

This statement provides more clearly defined fund balance categories to make the nature and extent of the constraints placed on a government’s fund balance more transparent. The following classifications describe the relative strength of the spending constraints placed on the purposes for which resources can be used:

Nonspendable - amounts that are not in a spendable form (such as inventory) or are required to be maintained intact.

Restricted - amounts constrained to specific purposes by their providers (such as grantors, bondholders and higher levels of government), through constitutional provisions or by enabling legislation. 755
City of Eastvale
Notes to Financial Statements
June 30, 2021
29 Note 1: Organization and Summary of Significant Accounting Policies - Continued c. Measurement Focus, Basis of Accounting, and Financial Statement Presentation - Continued Fund Equity - Continued
Committed - amounts constrained to specific purposes by a government itself, using the highest level of decisionmaking authority, an adoption of an ordinance; to be reported as committed, amounts cannot be used for any other purpose unless the City Council takes the same highest level action (the adoption of another resolution or ordinance) to remove or change the constraint.

Assigned - amounts a government intends to use for a specific purpose; the City Council has delegated the authority to assign unrestricted fund balance to the City Manager or the City Manager’s designee, per the City Council “Fund Balance Reserve Policy”.

Unassigned - amount that are for any purpose; positive amounts are reported only in a general fund.

The City Council may establish (and modify or rescind) fund balance commitments by passage of a resolution or ordinance.

The City has established a General Fund minimum fund balance policy as follows:

At the end of each fiscal year, the General Fund should have a minimum fund balance of 50% of the next year’s General Fund annual budgeted operating expenditures, as calculated by the Finance Director. This target amount has been established in order to provide a reasonable level of assurance that the City’s day-to-day operations will be able to continue even if circumstances occur where revenues are insufficient to cover expenditures.

When both restricted and unrestricted resources are available for use when an expenditure is incurred, it is the City’s policy to use restricted resources first, then unrestricted resources as they are needed. It is the City’s policy to consider committed amounts as being reduced first, followed by assigned amounts, and then unassigned amounts when expenditures are incurred for purposes for which amounts in any of those unrestricted fund balance classifications could be used.

Deferred Outflows/Inflows of Resources
In addition to assets, the statement of net position will sometimes report a separate section for deferred outflows of resources. This separate financial statement element, deferred outflows of resources, represents a consumption of net position that applies to a future period(s) and so will not be recognized as an outflow of resources (expenses/expenditure) until then. The City has deferred outflows related to pensions and other postemployment benefits, which arise only under a full accrual basis of accounting. Accordingly, these items (pension and other postemployment benefits), are reported only in the government-wide statement of net position. This includes pension and other postemployment benefits contributions subsequent to the measurement date of the net liabilities and other amounts (see Notes 9 and 10, respectively), which are amortized by an actuarial determined period. 756
City of Eastvale
Notes to Financial Statements
June 30, 2021
30 Note 1: Organization and Summary of Significant Accounting Policies - Continued c. Measurement Focus, Basis of Accounting, and Financial Statement Presentation - Continued Deferred Outflows/Inflows of Resources - Continued
In addition to liabilities, the statement of net position and the balance sheet will sometimes report a separate section for deferred inflows of resources. This separate financial statement element, deferred inflows of resources, represents an acquisition of net position that applies to a future period(s) and so will not be recognized as an inflow of resources (revenue) until that time. The government has one type of item, which arises only under a modified accrual basis of accounting that qualifies for reporting in this category. Accordingly, the item, unavailable revenue, is reported only in the government funds balance sheet. The governmental funds report unavailable revenues from these sources: property taxes, special assessments, grant revenues and Measure A revenues. These amounts are deferred and recognized as an inflow of resources in the period that the amounts become available. The City also has deferred inflows of resources related to pensions, OPEB, and Leases, which arises only under a full accrual basis of accounting. Accordingly, these items (pension and other postemployment benefit related items), are reported only in the government-wide statement of net position. These amounts (see Notes 9 and 10, respectively) are amortized by an actuarial determined period.

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

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

Key estimates and judgments related to leases include how the City determines (1) the discount rate it uses to discount the expected lease payments to present value, (2) lease term, and (3) lease payments. The City uses the interest rate charged by the lessor as the discount rate. When the interest rate charged by the lessor is not provided, the City generally uses its estimated incremental borrowing rate as the discount rate for leases. The lease term includes the noncancellable period of the lease. Lease payments included in the measurement of the lease liability are composed of fixed payments and purchase option price that the City is reasonably certain to exercise.

The City monitors changes in circumstances that would require a remeasurement of its lease and will remeasure the lease asset and liability if certain changes occur that are expected to significantly affect the amount of the lease liability.

Lease assets are reported with other capital assets and lease liabilities are reported with long-term debt on the Statement of Net Position.
757
City of Eastvale
Notes to Financial Statements
June 30, 2021
31 Note 1: Organization and Summary of Significant Accounting Policies - Continued c. Measurement Focus, Basis of Accounting, and Financial Statement Presentation - Continued Leases - Continued
Lessor: The City is a lessor for a noncancellable lease of a portion of land. The City recognizes a lease receivable and a deferred inflow of resources in the government-wide and governmental fund financial statements.

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

Key elements and judgement include how the City determines (1) the discount rate it uses to discount the expected lease receipts to present value, (2) lease term, and (3) lease receipts. The City uses it estimated incremental borrowing rate as the discount rate for leases. The lease term includes the noncancellable period of the lease. Lease receipts included In the measurement of the lease receivable is composed of fixed payments from the lessee.

The City monitors changes that would require a remeasurement of its lease and will remeasure the lease receivable and deferred inflows of resources if certain changes occur that are expected to significantly affect the amount of the lease receivable.

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

Other Postemployment Benefits - OPEB
For purposes of measuring the net OPEB liability, deferred outflows of resources and deferred inflows of resources related to OPEB, and OPEB expense, information about the fiduciary net position of the City’s plan (OPEB Plan) and additions to/deductions from the OPEB Plan’s fiduciary net position have been determined on the same basis. For this purpose, benefit payments are recognized when currently due and payable in accordance with the benefit terms.

Investments are reported at fair value.

758
City of Eastvale
Notes to Financial Statements
June 30, 2021
32 Note 1: Organization and Summary of Significant Accounting Policies - Continued c. Measurement Focus, Basis of Accounting, and Financial Statement Presentation - Continued Other Postemployment Benefits - OPEB - Continued
Generally accepted accounting principles require that the reported results must pertain to liability and asset information within certain defined timeframes. For this report, the following timeframes are used:

Valuation Date June 30, 2021
Measurement Date June 30, 2021
Measurement Period July 1, 2020 to June 30, 2021
Implementation of New Governmental Accounting Standards Board (GASB) Pronouncements Governmental Accounting Standard Board Statement No. 84 In January of 2017, GASB issued Statement No. 84, Fiduciary Activities. This statement was issued to improve guidance regarding the identification of fiduciary activities for accounting and financial reporting purposes. This statement establishes the criteria for identifying fiduciary activities which should be reported in a fiduciary fund in the basic financial statements. The fiduciary funds that should be reported, if applicable: a) pensions trust funds, b) investment trust funds, c) private purpose trust funds, d) custodial funds. Statement No. 84 is effective for reporting periods beginning after December 15, 2018. Due to the COVID-19 pandemic, GASB Statement No. 95 delayed the implementation of this GASB Statement by one year for reporting periods beginning after December 15, 2019. The City has implemented GASB No. 84 and is reflected on the City’s financial statements.

Governmental Accounting Standard Board Statement No. 87 In June of 2017, GASB issued Statement No. 87, Leases. The intent of this statement is to improve accounting and financial reporting for government leases by requiring recognition of certain lease assets and liabilities for leases that were previously classified as operating leases and recognized as inflows of resources or outflows of resources based on the payment provisions of the contract. This statement establishes a single model for lease accounting based on the foundational principle that leases are financings of the right to use an underlying asset. This statement is effective for reporting periods beginning after December 15, 2019. Due to the COVID-19 pandemic, GASB Statement No. 95 delayed the implementation of this GASB Statement by one year for reporting periods beginning after June 15, 2021, and for all reporting periods thereafter. The City has elected to early implement GASB No. 87 and has been implemented on the City’s financial statements.

759
City of Eastvale
Notes to Financial Statements
June 30, 2021
33 Note 1: Organization and Summary of Significant Accounting Policies - Continued c. Measurement Focus, Basis of Accounting, and Financial Statement Presentation - Continued Implementation of New Governmental Accounting Standards Board (GASB) Pronouncements - Continued Governmental Accounting Standard Board Statement No. 89 In June of 2018, GASB issued Statement No. 89, Accounting for Interest Cost Incurred before the End of a Construction Period. This Statement was issued to (1) to enhance the relevance and comparability of information about capital assets and the cost of borrowing for a reporting period and (2) to simplify accounting for interest cost incurred before the end of a construction period. This Statement requires that interest cost incurred before the end of a construction period be recognized as an expense in the period in which the cost is incurred for financial statements prepared using the economic resources measurement focus. As a result, interest cost incurred before the end of a construction period will not be included in the historical cost of a capital asset reported in a business-type activity or enterprise fund. Statement No. 89 is effective for fiscal years beginning after December 15, 2019. Due to the COVID19 pandemic, GASB Statement No. 95 delayed the implementation of this GASB Statement by one year for reporting periods beginning after December 15, 2020. The impact of the implementation of this Statement to the City’s financial statements has not been assessed at this time.

Governmental Accounting Standard Board Statement No. 90 In August of 2018, GASB issued Statement No. 90, Majority Equity Interests, an amendment of GASB Statements No. 14 and No. 61. This Statement was issued to improve the consistency and comparability of reporting a government's majority equity interest in a legally separate organization and to improve the relevance of financial statement information for certain component units. This Statement defines a majority equity interest and specifies that a majority equity interest in a legally separate organization should be reported as an investment if a government's holding of the equity interest meets the definition of an investment. A majority equity interest that meets the definition of an investment should be measured using the equity method, unless it is held by a special-purpose government engaged only in fiduciary activities, a fiduciary fund, or an endowment (including permanent and term endowments) or permanent fund. Those governments and funds should measure the majority equity interest at fair value. Statement No. 90 is effective for fiscal years beginning after December 15, 2018. Due to the COVID-19 pandemic, GASB Statement No. 95 delayed the implementation of this GASB Statement by one year for reporting periods beginning after December 15, 2019. Currently, this standard has no impact on the City’s financial statements.

760
City of Eastvale
Notes to Financial Statements
June 30, 2021
34 Note 1: Organization and Summary of Significant Accounting Policies - Continued c. Measurement Focus, Basis of Accounting, and Financial Statement Presentation - Continued Implementation of New Governmental Accounting Standards Board (GASB) Pronouncements - Continued Governmental Accounting Standard Board Statement No. 91 In May of 2019, GASB issued Statement No. 91, Conduit Debt Obligations. This statement was issued to improve financial reporting for certain debt obligations. It allowed entities to provide a single method of reporting conduit debt obligations by issuers and eliminate diversity in practice associated with (1) commitments extended by issuers, (2) arrangements associated with conduit debt obligations, and (3) related note disclosures. This Statement achieves those objectives by clarifying the existing definition of a conduit debt obligation; establishing that a conduit debt obligation is not a liability of the issuer; establishing standards for accounting and financial reporting of additional commitments and voluntary commitments extended by issuers and arrangements associated with conduit debt obligations; and improving required note disclosures. Statement No. 91 is effective for fiscal years beginning December 15, 2020.

Due to the COVID-19 pandemic, GASB Statement No. 95 delayed the implementation of this GASB Statement by one year for reporting periods beginning after December 15, 2021. The impact of the implementation of this statement to the City’s financial statements has not been assessed at this time.

Governmental Accounting Standard Board Statement No. 92 In January of 2020, GASB issued Statement No. 92, Omnibus 2020. This statement was issued to enhance comparability in accounting and financial reporting and to improve the consistency of authoritative literature by addressing practice issues that have been identified during implementation and application of certain GASB Statements. This includes GASB Statement No. 87, GASB Statement No. 73, GASB Statement No. 74, GASB Statement No. 84 and the measurement of liabilities (and assets, if any) related to asset retirement obligations (AROs) in a government acquisition as well as other specific provisions. The requirements related to GASB Statement No. 87 are effective upon the issuance date of Statement No. 92. All other requirements are effective for reporting periods beginning after June 15, 2020. Due to the COVID-19 pandemic, GASB Statement No. 95 delayed the implementation of this GASB Statement for paragraphs 6-10 and 12 for reporting periods beginning after June 15, 2021. The City has elected not to early implement GASB No. 92 and has not determined its effect on the City’s financial statements.

Governmental Accounting Standard Board Statement No. 93 In March of 2020, GASB issued Statement No. 93, Replacement of Interbank Offered Rates. The objective of this statement is to address those and other accounting and financial reporting implications that results from the replacement of an Interbank Offered Rates (IBOR). The removal of the London Interbank Offered Rate (LIBOR) as an appropriate benchmark interest rate is effective for reporting periods ending after December 31, 2021. All other requirements are effective for reporting periods beginning after June 15, 2020. Due to the COVID-19 pandemic, GASB Statement No. 95 delayed the implementation of this GASB Statement for paragraphs 13 and 14 for fiscal years beginning after June 15, 2021, and all reporting periods thereafter. The City has elected not to early implement GASB No. 93 and has not determined its effect on the City’s financial statements. 761
City of Eastvale
Notes to Financial Statements
June 30, 2021
35 Note 1: Organization and Summary of Significant Accounting Policies - Continued c. Measurement Focus, Basis of Accounting, and Financial Statement Presentation - Continued Implementation of New Governmental Accounting Standards Board (GASB) Pronouncements - Continued Governmental Accounting Standard Board Statement No. 94 In March of 2020, GASB issued Statement No. 94, Public-Private and Public-Public Partnerships and Availability Payment Arrangements. The objective of this statement is to improve financial reporting by addressing issues related to public-private and public-public partnership arrangements (PPPs). Statement No. 94 is effective for fiscal years beginning after June 15, 2022, and all reporting periods thereafter. The City has elected not to early implement GASB No. 94 and has not determined its effect on the City’s financial statements.

Governmental Accounting Standard Board Statement No. 96 In May of 2020, GASB issued Statement No. 96, Subscription-Based Information Technology Arrangements. This statement provides guidance on the accounting and financial reporting for subscription-based information technology arrangement (SBITAs) for government end users (governments). Statement No. 95 is effective for fiscal years beginning after June 15, 2022, and all reporting periods thereafter. The City has elected not to early implement GASB No. 96 and has not determined its effect on the City’s financial statements.

Governmental Accounting Standard Board Statement No. 97 In June of 2020, GASB issued Statement No. 97, Certain Component Unit Criteria, and Accounting and Financial Reporting for Internal Revenue Code Section 457 Deferred Compensation Plans. The objective of this statement is to (1) increase consistency and comparability related to the reporting of fiduciary component units; (2) mitigate costs associated with the reporting of certain defined pension and OPEB plans as fiduciary component units; and (3) enhance the accounting and financial reporting for Internal Revenue Code (IRC) Section 457 deferred compensation plans. The requirements of this Statement that (1) exempt primary governments that perform the duties that a governing board typically performs from treating the absence of a governing board the same as the appointment of a voting majority of a governing board in determining whether they are financially accountable for defined contribution pension plans, defined contribution OPEB plans, or other employee benefit plans and (2) limit the applicability of the financial burden criterion in paragraph 7 of Statement 84 to defined benefit pension plans and defined benefit OPEB plans that are administered through trusts that meet the criteria in paragraph 3 of Statement 67 or paragraph 3 of Statement 74, respectively, are effective immediately. All other requirements are effective for fiscal years beginning after June 15, 2021. The City has elected not to early implement GASB No. 97 and has not determined its effect on the City’s financial statements.

762
City of Eastvale
Notes to Financial Statements
June 30, 2021
36 II.) STEWARDSHIP, COMPLIANCE AND ACCOUNTABILITY
Note 2: Budgetary Information
The City prepares its budgets on the basis of estimated actual expenditures and, accordingly, the budget amounts included in the accompanying financial statements are presented on a basis consistent with generally accepted accounting principles.

Each year, the City Manager submits a proposed budget to the City Council during May. The City Council holds budget hearings during May and June. The final budget is adopted by the City Council in June.

No budget expenditures can be disbursed without proper appropriations. Once the budget is adopted, no additional funds can be authorized without the City Council’s approval. The level of budgetary control (the level on which expenditures may not legally exceed appropriations) is at the individual fund level. The City Manager can authorize budget transfers between departments without additional appropriations.

Throughout the year, budgeted expenditures are reviewed and projections are made by the City Manager. Therefore, any necessary changes are submitted for approval to the City Council with a recorded action for any budget adjustments.

Formal budgetary integration is employed as a management control device during the year for all the Governmental Type Funds. Budgets for all the Governmental Type Funds are adopted on a basis consistent with generally accepted accounting principles. Budgeted amounts are as originally adopted and as further amended by the City Council.

The following funds had expenditures in excess of appropriations:

Fund Budget Actual Variance

Supplemental Law Enforcement
Services Fund

$ -

$ 157,746

$ (157,746)
Area Drainage Plan Fund $ - $ 486 $ (486)

763
City of Eastvale
Notes to Financial Statements
June 30, 2021
37 III.) DETAILED NOTES ON ALL FUNDS
Note 3: Cash and Investments
Cash and investments at June 30, 2021 are classified in the accompanying financial statements as follow:

Statement of Net Position:

Cash and Investments $ 98,307,036

Total Cash and Investments $ 98,307,036
Cash and investments as of June 30, 2021 consist of the following:

Cash on Hand $ 800
Deposits with Financial Institutions 42,979,906
Investments 55,326,330

Total Cash and Investments $ 98,307,036
The City follows the practice of pooling cash and investments of all funds. Investment earnings earned on pooled cash and investments is allocated quarterly to the various funds based on cash balances.

The City adopted GASB Statement No. 31, Accounting and Financial Reporting for Certain Investments and for External Investment Pools. GASB Statement No. 31 establishes fair value standards for investments in participating interest earning investment contracts, external investment pools, equity securities, option contracts, stock warrants and stock rights that have readily determinable fair values. Accordingly, the City reports its investments at fair value in the balance sheet. All investment income, including changes in the fair value of investments, is recognized as revenue in the operating statement.

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

764
City of Eastvale
Notes to Financial Statements
June 30, 2021
38 Note 3: Cash and Investments - Continued
Authorized Investments - Continued
Maximum Maximum
Authorized Maximum Percentage Investment
Investment Type Maturity Of Portfolio In One Issuer

U.S. Treasuries 5 years None None
Money Market Mutual Funds N/A 20% 5%
Certificates of Deposit 5 years None None
Local Agency Investment Fund (LAIF) N/A None None
Local Government Investment Pools N/A None None
Federal Agency Securities 5 years None None
Banker’s Acceptances 180 days 40% 5%
Commercial Paper 270 days 25% 10%
Medium-Term Notes 5 years 30% 5%
Negotiable Certificates of Deposit 5 years 30% 5%
Municipal Obligations 5 years 30% 5%
Asset-Backed Securities 5 years 20% 5%
Disclosures Relating to Interest Rate Risk
Interest rate risk is the risk that changes in market interest rates will adversely affect the fair value of an investment.

Generally, the longer the maturity of an investment, the greater the sensitivity of its fair value to changes in market interest rates. One of the ways that the City manages its exposure to interest rate risk is by purchasing a combination of shorter term and longer term investments and by timing cash flows from maturities so that a portion of the portfolio is maturing or coming close to maturity evenly over time as necessary to provide the cash flow and liquidity needed for operations. Information about the sensitivity of the fair values of the City’s investments to market interest rate fluctuation are presented below:
12 Months 13 to 24 25 to 60
Investment Type Total Or Less Months Months

Local Agency Investment Fund $ 3,336,571 $ 3,336,571 $ - $ - CAMP 10,369,770 10,369,770 - -
Money Market Mutual Funds 3,267,770 3,267,770 - -
Federal Agency Securities 26,164,649 462,350 5,503,460 20,198,839 Commercial Paper 10,318,045 2,643,608 3,481,102 4,193,335 Medium-Term Notes 279,115 - - 279,115
Municipal Obligations 1,590,410 - - 1,590,410

Total $ 55,326,330 $ 20,080,069 $ 8,984,562 $ 26,261,699 Generally, credit risk is the risk that an issuer of an investment will not fulfill its obligation to the holder of the investment. This is measured by the assignment of a rating by a nationally recognized statistical rating organization. 765
City of Eastvale
Notes to Financial Statements
June 30, 2021
39 Note 3: Cash and Investments - Continued
Information about the minimum rating required by the California Government Code, the City's investment policy, or debt agreements, and the actual rating, as of year-end for each type of investment held by the City can be found below:

Minimum Ratings as of Year End
Legal Not
Investment Type Rating AAA AA A Rated

Local Agency Investment Fund $ 3,336,571 N/A $ - $ - $ - $ 3,336,571 CAMP 10,369,770 N/A - - - 10,369,770
Money Market Mutual Funds 3,267,770 N/A - - - 3,267,770 Federal Agency Securities 26,164,649 N/A 25,685,907 - - 478,742 Commercial Paper 10,318,045 A 1,214,597 1,732,153 5,043,897 2,327,398 Medium-Term Notes 279,115 A 279,115 - - -
Municipal Obligations 1,590,410 N/A 457,853 1,132,557 - -

Total $ 55,326,330 $ 27,637,472 $ 2,864,710 $ 5,043,897 $ 19,780,251 Concentration of Credit Risk
For the fiscal year ended June 30, 2021, there are no investments in any one issuer (other than U.S. Treasury securities, mutual funds, and external investment pools) that represent 5% or more of total City’s investments.

Custodial Credit Risk
Custodial credit risk for deposits is the risk that, in the event of the failure of a depository financial institution, a government will not be able to recover its deposits or will not be able to recover collateral securities that are in the possession of an outside party. The custodial credit risk for investments is the risk that, in the event of the failure of the counterparty (e.g. broker-dealer) to a transaction, a government will not be able to recover the value of its investment or collateral securities that are in the possession of another party. The California Government Code and the City’s investment policy do not contain legal or policy requirements that would limit the exposure to custodial credit risk for deposits or investments, other than the following provision for deposits: The California Government Code requires that a financial institution secure deposits made by state or local government units by pledging securities in an undivided collateral pool held by a depository regulated under state law (unless so waived by the governmental unit). The market value of the pledged securities in the collateral pool must equal at least 110% of the total amount deposited by the public agencies. California law also allows financial institutions to secure deposits by pledging first trust deed mortgage notes having a value of 150% of the secured public deposits. As of June 30, 2021, the City had deposits of $47,871,051 with financial institutions in excess of federal depository insurance limits that were held in collateralized accounts.
766
City of Eastvale
Notes to Financial Statements
June 30, 2021
40 Note 3: Cash and Investments - Continued
Investment in Investment Pools
The City is a voluntary participant in the Local Agency Investment Fund (LAIF) that is regulated by California Government Code under the oversight of the Treasurer of the State of California. The fair value of the City’s investment in this pool is reported in the accompanying financial statements at amounts based on the City’s pro-rata share of the fair value provided by LAIF for the entire LAIF portfolio (in relation to the amortized cost of that portfolio). The balance available for withdrawal is based on the accounting records maintained by LAIF, which are recorded on an amortized cost basis. LAIF is a governmental investment pool managed and directed by the California State Treasurer and is not registered with the Securities and Exchange Commission. An oversight committee comprised of California State officials and various participants provide oversight to the management of the fund. The daily operations and responsibilities of LAIF fall under the auspices of the State Treasurer’s office. The maximum investment in LAIF is $75,000,000.

Investment in California Asset Management Program
The California Asset Management Program (the CAMP) is a public joint powers authority which provides California Public Agencies with investment management services for surplus funds and comprehensive investment management, accounting and arbitrage rebate calculation services for proceeds of tax-exempt financings. The CAMP currently offers the Cash Reserve Portfolio, a short-term investment portfolio, as a means for Public Agencies to invest these funds.

Public Agencies that invest in the Pool (Participants) purchase shares of beneficial interest. Participants may also establish individual, professionally managed investment accounts (Individual Portfolios) by separate agreement with the Investment Advisor. The City has a separate account in the Investment Advisor to manage part of the CAMP portfolio.

Investments in the Pools and Individual Portfolios are made only in investments in which Public Agencies generally are permitted by California statute. The CAMP may reject any investment and may limit the size of a Participant’s account.

The Pool seeks to maintain, but does not guarantee, a constant net asset value of $1.00 per share. A Participant may withdraw funds from its Pool accounts at any time by check or wire transfers. Requests for wire transfers must be made by 9:00 a.m. that day. Fair value of the Pool is determined by the fair value per share of the Pool’s underlying portfolio.

767
City of Eastvale
Notes to Financial Statements
June 30, 2021
41 Note 4: Fair Value Measurements
Governmental Accounting Standards Board (GASB) Statement No. 72, Fair Value Measurements and Application, provides the framework for measuring fair value. The framework provides a fair value hierarchy that prioritizes the inputs to valuation techniques used to measure fair value with Level 1 given the highest priority and Level 3 the lowest priority. The three levels of the fair value hierarchy are as follows:

Level 1 inputs are quoted prices (unadjusted) in active markets for identical assets or liabilities that the organization has the ability to access at the measurement date.

Level 2 inputs are inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly or indirectly. Level 2 inputs include the following:
a. Quoted prices for similar assets or liabilities in active markets. b. Quoted prices for identical or similar assets or liabilities in markets that are not active. c. Inputs other than quoted prices that are observable for the asset or liability (for example, interest rates and yield curves observable at commonly quoted intervals, volatilities, prepayment speeds, loss severities, credit risks, and default rates).
d. Inputs that are derived principally from or corroborated by observable market data by correlation or other means (market-corroborated inputs).

Level 3 inputs are unobservable inputs for the asset or liability.

Fair value of assets measured on a recurring basis at June 30, 2021, are as follows:

Quoted Prices in
Active Market for Significant Other
Identical Assets Observable Inputs
Investment Type Fair Value (Level 1) (Level 2) Uncategorized Local Agency Investment Fund $ 3,336,571 $ - $ - $ 3,336,571 CAMP 10,369,770 - - 10,369,770
Money Market Mutual Funds 3,267,770 - 3,267,770 -
Federal Agency Securities 26,164,649 - 26,164,649 -
Commercial Paper 10,318,045 - 10,318,045 -
Medium-Term Notes 279,115 - 279,115 -
Municipal Obligations 1,590,410 - 1,590,410 -

Total $ 55,326,330 $ - $ 41,619,989 $ 13,706,341

768
City of Eastvale
Notes to Financial Statements
June 30, 2021
42 Note 4: Fair Value Measurements - Continued
Fair values for investments are determined by using a matrix pricing technique. Matrix pricing is used to value securities based on the security’s relationship to benchmark quoted prices.

Uncategorized investments do not fall under the fair value hierarchy as there is no active market for the investments.

Note 5: Interfund Receivables, Payables and Transfers
Due To/From Other Funds
Current interfund balances at June 30, 2021 consisted of the following:

Due From Other Funds Due To Other Funds Amount
General Fund Nonmajor Governmental Funds $ 539,084
The Due to General Fund from the Nonmajor Governmental Fund was a result of temporary cash shortfalls recorded in those funds.

Interfund transfers are as follows:

Transfers Out
Non-major
General Gas Governmental
Transfers In Fund Tax Funds Total
General Fund $ - $ 52,874 $ 132,672 $ 185,546
Gas Tax - - 29,098 29,098
Non-Major
Governmental Funds 1,989,215

- 92,828 2,082,043

Total $ 1,989,215 $ 52,874 $ 254,598 $ 2,296,687
Transfers are used to provide services and construct assets between funds. 769
City of Eastvale
Notes to Financial Statements
June 30, 2021
43 Note 6: Capital Assets
Capital asset activity for the year ended June 30, 2021 was as follows:

Beginning Ending
1BBalance 12BAdditions 13BDeletions 14BBalance
Governmental Activities:

Capital Assets, Not Being Depreciated
Land $ 10,534,721 $ - $ 3,723,148 $ 6,811,573
Construction in Progress 3,889,538 8,347,195 1,652,300 10,584,433 Total Capital Assets, Not Being
Depreciated 14,424,259

8,347,195

5,375,448

17,396,006
Capital Assets, Being Depreciated
Buildings 9,374,448 - - 9,374,448
Right-to-Use - Leased Buildings - 853,563 - 853,563
Leasehold Improvements 37,235 6,700 - 43,935
Vehicles 1,075,945 37,224 - 1,113,169
Furniture and Fixtures 62,148 - - 62,148
Machinery and Equipment 891,992 - - 891,992
Right-to-Use - Leased Mach. and Equip. - 120,747 - 120,747 Software 480,412 - - 480,412
Infrastructure 283,459,780 9,923,164 - 293,382,944
Total Capital Assets, Being
Depreciated 295,381,960

10,941,398

-

306,323,358

Less Accumulated Depreciated for:

Buildings (724,333) (192,795) - (917,128)
Right-to-Use - Leased Buildings - - - -
Leasehold Improvements (37,235) (670) - (37,905)
Vehicles (751,139) (176,505) - (927,644)
Furniture and Fixtures (11,568) (6,215) - (17,783)
Machinery and Equipment (176,424) (166,603) - (343,027) Right-to-Use - Leased Mach. and Equip. - (11,050) - (11,050) Software (431,608) (20,418) - (452,026)
Infrastructure (59,951,973) (7,675,231) - (67,627,204)

Total Accumulated Depreciation (62,084,280) (8,249,487) - (70,333,767) Total Capital Assets Being
Depreciated, Net 233,297,680 2,691,911 - 235,989,591
Governmental Activities
Capital Assets, Net $ 247,721,939 $ 11,039,106 $ 5,375,448 $ 253,385,597

770
City of Eastvale
Notes to Financial Statements
June 30, 2021
44 Note 6: Capital Assets - Continued
Depreciation expense was charged to the governmental activities as follows:

General Government $ 84,050
Public Safety 487,957
Public Works 7,677,480
Total Governmental Activities
Depreciation Expense

$ 8,249,487
Note 7: Long-Term Liabilities
Long-term liability activity for the year ended June 30, 2021 was as follows:

Beginning Ending Due Within
15BBalance 16BAdditions 17BDeletions 18BBalance 19BOne Year Governmental Activities:

Compensated Absences $ 95,460 $ 134,234 $ 23,865 $ 205,829 $ 51,457 Loan Payable, Direct Borrowing 4,435,892 - 229,591 4,206,301 242,298 Leases Payable - 974,310 7,814 966,496 294,046
Net Pension Liability 51,218 190,710 167,959 73,969 -

Total $ 4,582,570 $ 1,299,254 $ 429,229 $ 5,452,595 $ 587,801 Liabilities for compensated absences, the net pension liability and net OPEB liability are typically liquidated by the General Fund.

Loan Payable
On September 27, 2018 the City entered into an agreement with Banc of America Leasing & Capital, LLC for a loan of $4,491,640 to finance the acquisition of streetlights within the City. The loan will be repaid in semi-annual installments, which include principal and interest, starting September 1, 2019, with the last payment to be made September 1, 2023.

The interest rate on the loan is 5.46%. The balance of the loan is $4,206,301 as of June 30, 2021.

771
City of Eastvale
Notes to Financial Statements
June 30, 2021
45 Note 7: Long-Term Liabilities - Continued
Direct Borrowings
The Loan Payable is a direct borrowing. There are no provisions for the outstanding loans in the event of default and no assets were held as collateral.

Year Ending
June 30, 1BPrincipal 2BInterest 3BTotal

2022 $ 242,298 $ 226,401 $ 468,699
2023 255,708 212,991 468,699
2024 269,861 198,839 468,700
2025 284,796 183,904 468,700
2026 300,558 168,141 468,699
2027-2031 1,771,502 571,995 2,343,497
2032-2034 1,081,578 90,171 1,171,749

9BTotal $ 4,206,301 $ 1,652,442 $ 5,858,743
Note 8: Leases
a. Lease Receivable
In June 2018 (recognized in fiscal year 2021), the City leased land real estate to a third party. The lease is for twenty years and the City will receive monthly payments of $2,500. The City recognized $31,750 in lease revenue and $10,434 in interest revenue during the current fiscal year related to this lease. As of June 30, 2021, the City’s receivable for lease payments was $601,733. Also, the City has a deferred inflow of resources associated with the lease that will be recognized as revenue over the lease term. As of June 30, 2021, the balance of the deferred inflow of resources was $588,434.
b. Leases Payable
In July 2018, the City entered into a five-year lease agreement as lessee for the acquisition and use of solar equipment.

An initial lease liability was recorded in the amount of $17,693 during the current fiscal year as part of the implementation of GASB 87. As of June 30, 2021, the value of the lease liability was $11,886. The City prepaid the system costs upfront and is recognized as a prepaid item and recognized over the term of the lease. The lease has an interest rate of 1.86%. The equipment has a five-year estimated useful life. The value of the right-to-use asset as of the end of the current fiscal year was $11,795 and had accumulated amortization of $5,898.

772
City of Eastvale
Notes to Financial Statements
June 30, 2021
46 Note 8: Leases
b. Lease Payables - Continued
In April 2021, the City entered into a five-year lease agreement as lessee for the acquisition and use of copier equipment. An initial lease liability was recorded in the amount of $103,054 during the current fiscal year. As of June 30, 2021, the value of the lease liability was $101,047. The City is required to make monthly principal and interest payments of $1,890. The lease has an interest rate of 1.91%. The equipment has a five-year estimated useful life. The value of the right-to-use asset as of the end of the current fiscal year was $97,902 and had accumulated amortization of $5,152.

In June 2021, the City entered into a three-year lease agreement as lessee for the use of building space. An initial lease liability was recorded in the amount of $853,563 during the current fiscal year. As of June 30, 2021, the value of the lease liability was $853,563. The City is required to make monthly principal and interest payments of $23,680. The lease has an interest rate of 2.28%. The building space has a three-year estimated useful life. The value of the rightto-use asset as of the end of the current fiscal year was $853,563 and had accumulated amortization of $0.

The future principal and interest lease payments as of June 30, 2021, were as follows:

Year Ending
June 30, 1BPrincipal 2BInterest 3BTotal

2022 $ 294,046 $ 16,973 $ 311,019
2023 311,042 11,813 322,855
2024 322,394 4,697 327,091
2025 22,133 552 22,685
2026 16,881 135 17,016

9BTotal $ 966,496 $ 34,170 $ 1,000,666

773
City of Eastvale
Notes to Financial Statements
June 30, 2021
47 Note 9: Retirement Plan
a. General Information about the Pension Plans
Plan Descriptions
All full time employees are eligible to participate in the City’s Miscellaneous Employee Pension Plan, a cost-sharing multiple employer defined benefit pension plan administered by the California Public Employees’ Retirement System (CalPERS). Benefit provisions under the Plan are established by State statute and City’s resolution. CalPERS issues publicly available reports that include a full description of the pension plans regarding benefit provisions, assumptions and membership information that can be found on the CalPERS website. Eligible employees hired after January 1, 2013 that, are considered new members as defined by the Public Employees’ Pension Reform Act (PEPRA) are participating in the PEPRA Miscellaneous Plan.

Benefits Provided
CalPERS, provides service retirement and disability benefits, annual cost of living adjustments and death benefits to plan members, who must be public employees and beneficiaries. Benefits are based on years of credited service as discussed above. Members with five years of total service are eligible to retire at age 50 or 52 if in the PEPRA Miscellaneous Plan with statutorily reduced benefits. All members are eligible for non-duty disability benefits after 10 years of service. The system also provides for the Optional Settlement 2W Death Benefit, as well as the 1959 Survivor Benefit. The cost of living adjustments for all plans are applied as specified by the Public Employees’ Retirement Law.

The rate plan provisions and benefits in effect at June 30, 2021, are summarized as follows:

Miscellaneous
Prior to On or After
Hire Date January 1, 2013 January 1, 2013(1)
Benefit Formula 2.0% at 60 2.0% at 62
Benefit Vesting Schedule 5 years of service 5 years of service Benefit Payments Monthly for life Monthly for life
Retirement Age 50 - 55+ 52 - 67+
Monthly Benefits, as a % of Eligible Compensation 1.092% - 2.418% 1.0% - 2.5% Required Employee Contribution Rates 7.00% 6.75%
Required Employer Contribution Rates 8.794% 7.732%
(1) For employees hired on or after January 1, 2013, they are included in their respective PEPRA (California Public Employees’ Pension Reform Act) Plans with the above provisions and benefits.

774
City of Eastvale
Notes to Financial Statements
June 30, 2021
48 Note 9: Retirement Plan - Continued
a. General Information about the Pension Plans - Continued Contributions
Section 20814(c) of the California Public Employees’ Retirement Law requires that the employer contribution rates for all public employers be determined on an annual basis by the actuary and shall be effective on the July 1 following notice of a change in the rate. Funding contributions for the Plan are determined annually on an actuarial basis as of June 30 by CalPERS. The actuarially determined rate is the estimated amount necessary to finance the costs of benefits earned by employees during the year, with an additional amount to finance any unfunded accrued liability.

The City is required to contribute the difference between the actuarially determined rate and the contribution rate of employees. The City’s contributions to the Plan for the year ended June 30, 2021 were $253,472.

As of June 30, 2021, the City reported a net pension liability for its proportionate share of the net pension liability of the Plan of $73,969.
b. Pension Liabilities, Pension Expenses and Deferred Outflows/Inflows of Resources Related to Pensions The City’s net pension liability for the Plan is measured as the proportionate share of the net pension liability. The net pension liability of the Plan is measured as of June 30, 2020, and the total pension liability for the Plan used to calculate the net pension liability was determined by an actuarial valuation as of June 30, 2019 rolled forward to June 30, 2020 using standard update procedures. The City’s proportion of the net pension liability was based on a projection of the City’s long-term share of contributions to the pension plan relative to the projected contributions of all participating employers, actuarially determined. The City’s proportionate share of the net pension liability for the Plan as of June 30, 2020 and 2021 was as follows:

Miscellaneous

Proportion - June 30, 2020 0.00128%
Proportion - June 30, 2021 0.00175%
Change - Increase (Decrease) 0.00047%

775
City of Eastvale
Notes to Financial Statements
June 30, 2021
49 Note 9: Retirement Plan - Continued
b. Pension Liabilities, Pension Expenses and Deferred Outflows/Inflows of Resources Related to Pensions - Continued
For the year ended June 30, 2021, the City recognized pension expense of $150,185. At June 30, 2021, the City reported deferred outflows of resources and deferred inflows of resources related to pensions from the following sources:

Deferred
Outflows
of Resources
Deferred
Inflows
of Resources

Pension contributions subsequent to measurement date $ 253,472 $ - Changes in assumptions - 528
Differences between actual and expected experience 3,812 - Differences between projected and actual investment earnings 2,197 - Differences between the employer’s contributions and
proportionate share of contributions 137,665

-
Change in employer’s proportion 25,606 -

Total $ 422,752 $ 528
Deferred outflows of resources of $253,472 related to contributions subsequent to the measurement date will be recognized as a reduction in the net pension liability in the year ended June 30, 2022. Other amounts reported as deferred outflows of resources and deferred inflow of resources related to pensions will be recognized as an increase or (decrease) in pension expense as follows:

Year Ended
June 30
Deferred
Outflows/Inflows
of Resources

2022 $ 77,074
2023 60,472
2024 30,153
2025 1,053
2026 -
Thereafter -

$ 168,752

776
City of Eastvale
Notes to Financial Statements
June 30, 2021
50 Note 9: Retirement Plan - Continued
b. Pension Liabilities, Pension Expenses and Deferred Outflows/Inflows of Resources Related to Pensions - Continued
Actuarial Assumptions
The total pension liabilities in the June 30, 2019 actuarial valuations were determined using the following actuarial assumptions:

Valuation Date June 30, 2019
Measurement Date June 30, 2020
Actuarial Cost Method
Actuarial Assumptions:

Discount Rate 7.15%
Inflation 2.50%
Projected Salary Increase Depending on age, service and type of employment Mortality Rate Table Derived using CalPERS’ membership data for all funds Post Retirement Benefit Increase The lesser contract COLA or 2.50% until Purchasing Power Protection Allowance floor on purchasing power applies, 2.50% thereafter.

(1) The Mortality Rate Table was derived using CalPERs-specific data. The probabilities of mortality are based on the 2017 CalPers Experience Study for the period from 1997 to 2015. The table includes 15 years of projected mortality improvements using Society of Actuaries Scale 90% of scale MP-2016 published by the Society of Actuaries. For more details on this table, please refer to the CalPERS Experience Study and Review of Actuarial Assumptions report from December 2017 that can be found on the CalPERS website.

Discount Rate
The discount rate used to measure the total pension liability was 7.15 percent. The projection of cash flows used to determine the discount rate assumed that contributions from plan members will be made at the current member contributions rates and that contributions from employers will be made at statutorily required rates, actuarially determined. Based on those assumptions, the Plan’s fiduciary net position was projected to be available to make all projected future benefit payments of current plan members. Therefore, the long-term expected rate of return on plan investments was applied to all periods of project benefit payments to determine the total pension liability.

777
City of Eastvale
Notes to Financial Statements
June 30, 2021
51 Note 9: Retirement Plan - Continued
b. Pension Liabilities, Pension Expenses and Deferred Outflows/Inflows of Resources Related to Pensions - Continued
Long-term Expected Rate of Return
The long-term expected rate of return on pension plan investments was determined using a building-block method in which best-estimate ranges of expected future real rates of return (expected returns, net of pension plan investment expense and inflation) are developed for each major asset class.

In determining the long-term expected rate of return, staff took into account both short-term and long-term market return expectations as well as the expected pension fund cash flows. Using historical returns of all the funds’ asset classes, expected compound (geometric) returns were calculated over the short-term (first 10 years) and the long-term (11+ years) using a building-block approach. Using the expected nominal returns for both short-term and long-term, the present value of benefits was calculated for each fund. The expected rate of return was set by calculating the rounded single equivalent expected return that arrived at the same present value of benefits for cash flows as the one calculated using both short-term and long-term returns. The expected rate of return was then set equal to the single equivalent rate calculated above and adjusted to account for assumed administrative expenses.

The expected real rates of return by asset class are as follows:

Asset Class (a)
Assumed Asset
Allocation
Real Return
Years 1 - 10(b)
Real Return
Years 11+(c)

Global Equity 50.0% 4.80% 5.98%
Fixed Income 28.0% 1.00% 2.62%
Inflation Assets - 0.77% 1.81%
Private Equity 8.0% 6.30% 7.23%
Real Assets 13.0% 3.75% 4.93%
Liquidity 1.0% - (0.92)%

Total 100%

(a)In the System’s CAFR, Fixed Income is included in Global Debt Securities; Liquidity is included in Short-term Investments; Inflation Assets are included in both Global Equity Securities and Global Debt Securities.

(b) An expected inflation of 2.00% used for this period.

(c) An expected inflation of 2.92% used for this period.

778
City of Eastvale
Notes to Financial Statements
June 30, 2021
52 Note 9: Retirement Plan - Continued
b. Pension Liabilities, Pension Expenses and Deferred Outflows/Inflows of Resources Related to Pensions - Continued
Sensitivity of the Proportionate Share of the Net Pension Liability to Changes in the Discount Rate The following presents the City’s proportionate share of the net position liability for the Plan, calculated using the discount rate for the Plan, as well as what the City’s proportionate share of the net pension liability would be if it were calculated using a discount rate that is 1-percentage point lower or 1-percentage point higher than the current rate:

Miscellaneous

1% Decrease 6.15%
Net Pension Liability (Asset) $ 231,335

Current Discount Rate 7.15%
Net Pension Liability (Asset) $ 73,969

1% Increase 8.15%
Net Pension Liability (Asset) $ (56,057)
Pension Plan Fiduciary Net Position
Detailed information about the pension plan’s fiduciary net position is available in the separately issued CalPERS financial reports.
c. Payable to the Pension Plan
At June 30, 2021, the City had $11,443 owed to the pension plan for contributions for the year ended June 30, 2021 which is included in accrued liabilities.

779
City of Eastvale
Notes to Financial Statements
June 30, 2021
53 Note 10: Other Post-Employment Benefits (OPEB)
Plan Description
The City’s defined benefit postemployment healthcare plan provides medical benefits to eligible retired employees and qualified dependents. The Plan is part of the Public Agency portion of the California Employers’ Retiree Benefit Trust Fund (CERBT), an agent multiple-employer plan administered by California Public Employees’ Retirement System (CalPERS), which acts as a common investment and administrative agent for participating public employers within the State of California. A menu of benefit provisions as well as other requirements is established by State statute within the Public Employees’ Retirement Law. CalPERS issues a Comprehensive Annual Financial Report. The Comprehensive Annual Financial Report is issued in aggregate and includes the sum of all CalPERS plans. Copies of the CalPERS CAFR may be obtained from the CalPERS Executive Office, 400 P Street, Sacramento, California 95814.

Funding Policy
The contribution requirements of the City are established and may be amended by the City Council.

Employees Covered
As of June 30, 2021 actuarial valuation, the following current and former employees were covered by the benefit terms under the Plan:

Active employees 31
Inactive employees or beneficiaries currently receiving benefits - Inactive employees entitled to, but not yet receiving benefits - Total 31
Contributions
The annual contribution is based on the actuarially determined contribution. For the fiscal year ended June 30, 2021, the City’s cash contributions were $42,800 to the trust.

780
City of Eastvale
Notes to Financial Statements
June 30, 2021
54 Note 10: Other Post-Employment Benefits (OPEB) - Continued Net OPEB Liability
The City’s net OPEB liability (asset) was measured as of June 30, 2021 and the total OPEB liability (asset) used to calculate the net OPEB liability (asset) was determined by an actuarial valuation dated June 30, 2021 based on the following actuarial methods and assumptions:

Actuarial Assumptions

Discount Rate 6.60%
Inflation 2.50%
Salary Increases 3.25% plus merit
Investment Rate of Return 6.50%
Mortality Rate(1) Derived using CalPERS Membership Data for all funds Pre-Retirement Turnover(2) Derived using CalPERS Membership Data for all funds Healthcare Trend Rate 5.40%
Notes:
(1) Pre-retirement mortality information was derived from data collected during 1997 to 2011 CalPERS Experience Study dated January 2014 and post-retirement mortality information was derived from the 2007 to 2011 CalPERS Experience Study. The Experience Study Reports may be access on the CalPERS website www.calpers.ca.gov under Forms and Publications.
(2) The pre-retirement turnover information was developed based on CalPERS specific data. For more details, please refer to the 2007 to 2011 Experience Study Report. The Experience Study Report may be accessed on the CalPERS website www.calpers.ca.gov under Forms and Publications.

The long-term expected rate of return on OPEB plan investments was determined using a building block method in which best-estimate ranges of expected future real rates of return (expected returns, net of OPEB plan investment expense and inflation) are developed for each major asset class. These ranges are combined to produce the long-term expected rate of return by weighting the expected future real rates of return by the target asset allocation percentage and by adding expected inflation. Best estimates of arithmetic real rates of return for each major asset class included in the OPEB plan’s target asset are summarized in the following table:

Long-term
Target Expected Real
Asset Class Allocation Rate of Return

Global Equity 40.0% 4.80%
Fixed Income 43.0% 1.10%
TIPS 5.0% 0.25%
REITS 8.0% 3.2%
Commodities 4.0% 1.5%

Total 100%

781
City of Eastvale
Notes to Financial Statements
June 30, 2021
55 Note 10: Other Post-Employment Benefits (OPEB) - Continued Discount Rate
The discount rate used to measure the total OPEB liability was 6.60 percent. The projection of cash flows used to determine the discount rate assumed that City contributions will be made at rates equal to the actuarially determined contribution rates. Based on those assumptions, the OPEB plan’s fiduciary net position was projected to be available to make all projected OPEB payments for current active and inactive employees and beneficiaries. Therefore, the longterm expected rate of return on OPEB plan investments was applied to all periods of projects benefit payments to determine the total OPEB liability.

Changes in the OPEB Liability (Asset)
The changes in the net OPEB liability (asset) for the Plan are as follows:

Increase (Decrease)
Total OPEB
Liability
(a)
Plan Fiduciary
Net Position
(b)
Net OPEB
Liability/(Asset)
(c) = (a) - (b)
Balance at June 30, 2020
(Valuation Date June 30, 2020) $ 92,338 $ 119,616 $ (27,278)

Changes Recognized for the Measurement Period:

Service Cost 40,676 - 40,676
Interest 8,779 - 8,779
Actual and Expected Experience Difference - - -
Changes of Assumptions - - -
Contribution – Employer - 42,800 (42,800)
Net Investment Income - 24,061 (24,061)
Benefit Payments - - -
Administrative Expense - (227) 227

Net Changes 49,455 66,634 (17,179)
Balance at June 30, 2021
(Measurement Date June 30, 2021)

$ 141,793

$ 186,250

$ (44,457)

782
City of Eastvale
Notes to Financial Statements
June 30, 2021
56 Note 10: Other Post-Employment Benefits (OPEB) - Continued Sensitivity of the Net OPEB Liability (Asset) to Changes in the Discount Rate The following presents the net OPEB liability (asset) of the City if it were calculated using a discount rate that is one percentage point lower or one percentage point higher than the current rate, for measurement period ended June 30, 2021:

1% Decrease
(5.60%)
Current
Discount Rate
(6.60%)

1% Increase
(7.60%)

Net OPEB Liability (Asset) $ (17,776) $ (44,457) $ (65,897) Sensitivity of the Net OPEB Liability (Asset) to Changes in the Health Care Cost Trend Rates The following presents the net OPEB liability (asset) of the City if it were calculated using health care cost trend rates that are one percentage point lower or one percentage point higher than the current rate, for measurement period ended June 30, 2021:

1% Decrease
(4.40%)
Current
Healthcare Cost
Trend Rates
(5.40%)

1% Increase
(6.40%)

Net OPEB Liability (Asset) $ (74,674) $ (44,457) $ (4,119) OPEB Plan Fiduciary Net Position
CERBT issues a publicly available financial report that may be obtained from the California Public Employees Retirement System Executive Office, 400 P Street, Sacramento, California 95814.

Recognition of Deferred Outflows and Deferred Inflows of Resources Gains and losses related to changes in total OPEB liability and fiduciary net position are recognized in OPEB expense systematically over time.

Amounts are first recognized in OPEB expense for the year the gain or loss occurs. The remaining amounts are categorized as deferred outflows and deferred inflows of resources related to OPEB and are to be recognized in future OPEB expense.

783
City of Eastvale
Notes to Financial Statements
June 30, 2021
57 Note 10: Other Post-Employment Benefits (OPEB) - Continued Recognition of Deferred Outflows and Deferred Inflows of Resources - Continued The recognition period differs depending on the source of the gain or loss:

Net deferred outflow of resources related to
OPEB plan 5 years

All other amounts Expected average remaining service lifetime (EARSL) OPEB Expense and Deferred Outflows/Inflows of Resources Related to OPEB For the fiscal year ended June 30, 2021, the City recognized OPEB expense of $37,650. As of fiscal year ended June 30, 2021, the City reported deferred outflows of resources related to OPEB from the following services:

Deferred
Outflows of
Resources
Deferred
Inflows of
Resources

OPEB contributions subsequent to measurement date $ - $ - Changes in assumptions - 1,463
Differences between expected and actual experience 15,688 36,494 Net differences between projected and actual earnings
on OPEB plan investments -

10,155

Total $ 15,688 $ 48,112
There were no deferred outflows of resources related to contributions subsequent to the June 30, 2021 measurement date as the valuation was for the same reporting period. Other amounts reported as deferred outflows of resources related to OPEB will be recognized as expense as follows:

Deferred
Year Ended Outflows/(Inflows)
June 30, of Resources

2022 $ (2,731)
2023 (3,093)
2024 (3,940)
2025 (3,807)
2026 (854)
Thereafter (17,999)

784
City of Eastvale
Notes to Financial Statements
June 30, 2021
58 Note 11: Risk Management
The City is a member of the Public Entity Risk Management Authority (PERMA), a joint powers insurance authority formed under Section 990 of the California Government Code for the purpose of jointly funding programs of insurance coverage for its members. PERMA is comprised of thirty-one participating member agencies: twenty-two cities, three transit agencies and six special districts. The City participates in the liability, property, auto physical damage, and crime insurance programs of PERMA.

The liability program provides coverage up to $50 million per occurrence for personal injury, bodily injury, property damage and public officials’ errors and omissions. The City has selected a $0 self-insured retention for this coverage and participates in risk sharing pools for losses up to $1 million, followed by PERMS’s membership in the CSAC Excess Insurance Authority (EIA) for $49 million of excess liability coverage.

The property insurance program is group purchased under a master property insurance policy with accumulated values from all participants effecting lower rates and broader coverage for members. The program covers real property, business personal property, inland marine coverage for special mobile equipment and business interruption. Commercial property coverage is written on a replacement cost basis and all risk, eliminating the traditional commercial “named peril” policy.

The auto physical damage insurance program is also group purchased under a master insurance policy with accumulated values from all participants effecting lower rates for members. Auto physical damage coverage is written on an agreed amount basis.

The crime insurance program provides public employee dishonesty, forgery or alteration, and computer fraud coverage under a master insurance policy.

The City is insured with the State Compensation Insurance Fund for workers’ compensation claims. There is no deductible requirement for this coverage.

Note 12: Net Position and Fund Equity
Net Position
The details of the restricted other purposes in the Statement of Net Position are presented below:

Statement of
Net Position

Capital Projects City Facilities $ 1,787,720
AQMD Projects 493,791
Other 912,750

$ 3,194,261
785
City of Eastvale
Notes to Financial Statements
June 30, 2021
59 Note 12: Net Position and Fund Equity - Continued
Fund Equity
The City has established certain fund balance designations to report the amounts in the following funds, which represent available spendable resources restricted, committed or assigned for a specific purpose:

Special Revenue
Special Revenue Fund Non-Major Total
20BGeneral
Fund
Fund
Gas Tax
2BAmerican Rescue
Plan Grant
23B Governmental
Funds
24B Governmental
Funds
Fund Balances:

Nonspendable:

Prepaid Items $ 92,329 $ - $ - $ 12,118 $ 104,447

Restricted For:

Street Maintenance/Projects - 4,687,139 - 12,103,910 16,791,049 Lighting and Landscape Maintenance - - - 2,177,964 2,177,964 AQMD Projects - - - 493,791 493,791
Capital Projects City Facilities - - - 1,787,720 1,787,720 Fire Operations/Improvements 11,445,158 - - - 11,445,158 Other Purposes - - - 912,750 912,750

Total Restricted 11,445,158 4,687,139 - 17,476,135 33,608,432 Committed for:

Civic Center and Library 14,405,000 - - - 14,405,000
Police Substation Reserve 4,000,000 - - - 4,000,000
Public Safety Rate Increase
Stabilization

1,000,000

-

-

-

1,000,000
Pension Liability 1,500,000 - - - 1,500,000
Hamner Place Land Acquisition 1,840,000 - - - 1,840,000 Third Fire Station Project Reserve 8,000,000 - - - 8,000,000

Total Committed 30,745,000 - - - 30,745,000

Unassigned 32,809,716 - - (456,020) 32,353,696
Total $ 75,092,203 $ 4,687,139 $ - $ 17,032,233 $ 96,811,575 The following had a deficit fund balance at June 30, 2021. These deficits are expected to be eliminated through future revenues.

Fund Amount

CDBG Special Revenue Fund $ (7)
Miscellaneous Grants Special Revenue Fund (162,795)
TUMF Reimbursement Special Revenue Fund (281,100)
786
City of Eastvale
Notes to Financial Statements
June 30, 2021
60 Note 13: Joint Ventures
The Western Riverside County Regional Conservation Authority (“Authority”) was created in 2004 to protect 146 native species of plants and animals and preserving a half million acres of their habitat. Resolution 10-28, signed October 1, 2010, authorized the City Manager to pursue membership in the Riverside Conservation Authority, which would also fulfil one of the LAFCO’s conditions of incorporation for the City. Resolution 10-48, signed December 8, 2010, authorized the Mayor to sign the Joint Powers Agreement with the Riverside Conservation Authority and the agreement with the U.S. Fish and Wildlife Service and California Department of Fish and Game relating to the implementation of the Western Riverside County Multiple Species Habitat Conservation Plan.

There will also be some additional (and unquantifiable) expenses associated with the City’s interaction with the Authority. However, these additional expenses are expected to be relatively minor. There will be staff costs associated with locally implementing the program, which will be borne by the general fund for City projects and for the periodic reports to the Authority, and by landowners and developers through the City’s full cost recovery program for private development applications. Copies of the Authority’s annual financial report may be obtained from the Western Riverside County Regional Conservation Authority Riverside Centre Building at 3403 10th Street, Suite 320, Riverside, CA 92501.

Note 14: Tax Abatement Agreement
The City entered into a twenty-year agreement with Tarpon Property Ownership 2 LLC on November 9, 2016 (amended on August 21, 2017) to reimburse for infrastructure improvements up to $4,500,000 relating to the Goodman Commerce Center. The reimbursements are to be paid by the City from 50% of all sales tax revenues derived from the retailers’ sales. As a result of this tax abatement agreement, the City’s sales taxes were reduced by $1,499,075 in the current fiscal year.

Note 15: Commitments and Contingencies
On March 11, 2020, the World Health Organization declared the novel strain of coronavirus (COVID-19) a global pandemic and recommended containment and mitigation measures worldwide. The pandemic continued subsequent to year end with certain restrictions required by the Governor of California, as well as local governments, which may affect revenue sources and also caused subsequent stock market volatility. The duration of the pandemic and the impact of COVID-19 on the City’s operational and financial performance is uncertain at this time.

Note 16: Prior Period Adjustment
On the Statement of Activities the City recorded a prior period adjustment of $863,748. This was to correct the beginning accumulated depreciation on certain capital assets that were over depreciated in prior years. 787
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788

REQUIRED SUPPLEMENTARY INFORMATION
789
790
61 City of Eastvale
Schedule of Proportionate Share of the Net Pension Liability CalPERS Pension Plan
Last Ten Years*
As of June 30, 2021
Proportionate Share Plan Fiduciary
of the Net Pension Net Position as a
Proportion of the Proportionate Share Liability as a Percentage of the Fiscal Net Pension of the Net Pension Percentage of Total Pension Year Liability Liability Covered Payroll Covered Payroll Liability

2015 0.00032% $ 19,852 $ 534,402 3.71% 84.01%
2016 -0.00007% $ (1,555) $ 628,256 -0.25% 100.84%
2017 0.00041% $ 14,412 $ 575,155 2.51% 95.12%
2018 0.00089% $ 35,121 $ 578,739 6.07% 92.14%
2019 0.00077% $ 29,187 $ 809,185 3.61% 95.15%
2020 0.00128% $ 51,218 $ 1,479,268 3.46% 91.41%
2021 0.00175% $ 73,969 $ 2,154,841 3.43% 92.99%
Notes to Schedule:

Benefit Changes. In 2021, there was no benefit terms modified.

Changes in Assumptions. For the 2017 fiscal year the discount rate was changed from 7.65 percent to 7.15 percent.
* Historical information is required only for measurement periods for which GASB 68 is applicable. Future years’ information will be displayed up to 10 years as information becomes available.

791
62 City of Eastvale
Schedule of Contributions
CalPERS Pension Plan
Last Ten Years*
As of June 30, 2021
Contractually Contributions in
Required Relation to the
Contribution Actuarially Contributions as a
Fiscal (Actuarially Determined Contribution Percentage of Year Determined) Contribution Deficiency (Excess) Covered Payroll Covered Payroll

2015 $ 38,818 $ (38,818) $ - $ 628,256 6.18%
2016 $ 38,874 $ (38,874) $ - $ 575,155 6.76%
2017 $ 41,112 $ (41,112) $ - $ 578,739 7.10%
2018 $ 56,387 $ (56,387) $ - $ 809,185 6.97%
2019 $ 121,361 $ (121,361) $ - $ 1,479,268 8.20%
2020 $ 167,959 $ (167,959) $ - $ 2,154,841 7.79%
2021 $ 253,472 $ (253,472) $ - $ 2,577,036 9.84%
Notes to Schedule:

Valuation Date 6/30/2019
Methods and assumptions used to determine contribution rates:

Actuarial Cost Method Entry Age Normal Cost Method
Amortization Method Level Percent of Payroll
Average Remaining Period 7 Years as of the Valuation Date Asset Valuation Method 15 Year Smoothed Market
Discount Rate 7.15%
Salary Increases Various by entry age and service
Inflation 2.50%
Payroll Growth 3.00%
Individual Salary Growth A merit scale varying by duration of employment coupled with an assumed annual inflation growth
of 2.75% and an annual production growth of

0.25%.
* Historical information is required only for measurement periods for which GASB 68 is applicable. Future years’ information will be displayed up to 10 years as information becomes available. 792
63 City of Eastvale
Schedule of Changes in the Net OPEB Liability (Asset) and Related Ratios for Measurement Periods Ended June 30,
Measurement Period 2021 2020 2019
Total OPEB Liability
Service Cost $ 40,676 $ 22,958 $ 26,279
Interest on the Total OPEB Liability 8,779 7,903 7,859
Actual and Expected Experience Difference - (35,443) (2,979) Changes in Assumptions - (1,711) (2,964)
Changes in Benefit Terms - - -
Benefit Payments - - -

Net Change in Total OPEB Liability 49,455 (6,293) 28,195 Total OPEB Liability - Beginning 92,338 98,631 70,436
Total OPEB Liability - Ending (a) $ 141,793 $ 92,338 $ 98,631

Plan Fiduciary Net Position
Contribution - Employer $ 42,800 $ 24,000 $ -
Net Investment Income 24,061 7,205 16,882
Benefit Payments - - -
Administrative Expense (227) (130) (126)

Net Change in Plan Fiduciary Net Position 66,634 31,075 16,756 Plan Fiduciary Net Position - Beginning 119,616 88,605 71,849 Plan Fiduciary Net Position - Ending (b) 186,250 119,680 88,605

Net OPEB Liability (Asset) - Ending (a)-(b) $ (44,457) $ (27,342) $ 10,026 Plan Fiduciary Net Position as a Percentage of the
Total OPEB Liability 131.4%

129.6%

89.8%
Covered Payroll 2,664,258 2,257,055 2,105,545
Net OPEB Liability (Asset) as a Percentage of Covered Payroll -1.67% -1.21% 0.48% Notes to Schedule:

Historical information is required only for measurement periods for which GASB 75 is applicable. Future years’ information will be displayed up to 10 years as information becomes available.

793
64 City of Eastvale
Schedule of Changes in the Net OPEB Liability (Asset) and Related Ratios for Measurement Periods Ended June 30, - Continued
Measurement Period 2018
Total OPEB Liability
Service Cost $ 19,154
Interest on the Total OPEB Liability 2,677
Actual and Expected Experience Difference (3,628)
Changes in Assumptions -
Changes in Benefit Terms -
Benefit Payments -

Net Change in Total OPEB Liability 18,203
Total OPEB Liability - Beginning 52,233
Total OPEB Liability - Ending (a) $ 70,436

Plan Fiduciary Net Position
Contribution - Employer $ -
Net Investment Income 3,730
Benefit Payments -
Administrative Expense (74)

Net Change in Plan Fiduciary Net Position 3,656
Plan Fiduciary Net Position - Beginning 68,193
Plan Fiduciary Net Position - Ending (b) 71,849

Net OPEB Liability (Asset) - Ending (a)-(b) $ (1,413)
Plan Fiduciary Net Position as a Percentage of the
Total OPEB Liability 102.0%
Covered Payroll 1,113,007
Net OPEB Liability (Asset) as a Percentage of Covered Payroll -0.13%

794
65 Required Supplemental Information
Schedule of Contributions - OPEB
Last Ten Fiscal Years
Contributions in
Relation to the
Actuarially Actuarially Contributions as a
Fiscal Determined Determined Contribution Percentage of Year Contribution Contribution Deficiency (Excess) Covered Payroll Covered Payroll

2018 $ - $ - $ - $ 1,113,007 0.00%
2019 $ - $ - $ - $ 2,105,545 0.00%
2020 $ 42,747 $ (24,000) $ - $ 2,257,055 1.06%
2021 $ 44,029 $ (42,800) $ - $ 2,664,258 1.61%
Notes to Schedule:
(1) No Actuarially Determined Contribution (ADC) was calculated for the Plan for fiscal years 2019 and 2018.

The actuarial methods and assumptions used to set the actuarially determined contributions for Fiscal Year 2021 were from the June 30, 2021 actuarial valuation.

Methods and assumptions used to determine contributions:

Actuarial Cost Method Entry Age Normal
Amortization Method/Period Level percent of payroll over a closed rolling 15-year period Asset Valuation Method Market value
Inflation 2.50%
Salary Increases 3.25% plus merit
Investment Rate of Return 6.50% per annum
Healthcare Cost-trend Rates 5.40%
Retirement Age The probabilities of Retirement are based on the 2017 CalPERS Experience Study for the period from 1997 to 2015.

Mortality Pre-retirement mortality probability based on 2017 CalPERS 1997-2015 Experience Study covering CalPERS participants. Post-retirement mortality probability based on CalPERS Experience Study 2007-2015 covering participants in CalPERS.

Historical information is required only for measurement periods for which GASB 75 is applicable. Future years’ information will be displayed up to 10 years as information become available 795
Actual Variance with
Original Final Amounts Final Budget

REVENUES
Taxes 19,755,500 $ 26,188,500 $ 45,431,170 $ 19,242,670 $ Licenses, Permits and Fees 2,803,430 2,903,430 3,039,760 136,330 Fines and Forfeitures 442,800 392,800 595,230 202,430
Intergovernmental 4,937,276 4,937,276 5,275,642 338,366 Investment Earnings 603,486 403,486 148,987 (254,499)
Other 49,100 49,100 223,048 173,948
Total Revenues 28,591,592 34,874,592 54,713,837 19,839,245

EXPENDITURES
Current:

General Government 5,741,859 5,944,159 6,152,485 (208,326) Public Safety 18,172,347 18,187,347 15,343,918 2,843,429 Public Works 158,199 480,699 415,553 65,146
Community Development 3,667,590 5,065,890 4,117,452 948,438 Revenue Neutrality 500,000 500,000 504,864 (4,864)
Capital Outlay 316,500 323,200 222,791 100,409
Debt Service:

Principal Retirement - - 2,006 (2,006)
Interest - - 323 (323)
Total Expenditures 28,556,495 30,501,295 26,759,392 3,741,903 Excess (Deficiency) of Revenues
over Expenditures 35,097 4,373,297 27,954,445 23,581,148

OTHER FINANCING SOURCES (USES)
Transfers In 773,482 773,482 185,546 (587,936)
Transfers Out (1,988,699) (1,988,699) (1,989,215) (516) Leases (As Lessee) - - 956,617 956,617
Total Other Financing Sources (Uses) (1,215,217) (1,215,217) (847,052) 368,165 Net Change in Fund Balances (1,180,120) 3,158,080 27,107,393 23,949,313 Fund Balance, Beginning of Year 47,984,810 47,984,810 47,984,810 - Fund Balance, End of Year 46,804,690 $ 51,142,890 $ 75,092,203 $ 23,949,313 $ City of Eastvale
Schedule of Revenues, Expenditures and Changes in Fund Balances Budget and Actual - General Fund
For the Year Ended June 30, 2021
Budgeted Amounts
66 796
Variance
Actual with
Original Final Amounts Final Budget

REVENUES
Taxes 840,000 $ 1,135,500 $ 1,231,200 $ 95,700 $
Intergovernmental 1,328,512 1,328,512 1,456,417 127,905 Investment Earnings 36,623 36,623 (64,415) (101,038)
Other - - 14,100 14,100
Total Revenues 2,205,135 2,500,635 2,637,302 136,667

EXPENDITURES
Current:

Public Works 1,335,500 1,335,500 1,110,984 224,516
Capital Outlay 5,005,000 6,680,043 4,411,558 2,268,485
Total Expenditures 6,340,500 8,015,543 5,522,542 2,493,001 Excess (Deficiency) of Revenues
over Expenditures (4,135,365) (5,514,908) (2,885,240) 2,629,668

OTHER FINANCING SOURCES (USES)
Transfers In - - 29,098 (29,098)
Transfers Out (648,507) (648,507) (52,874) 595,633
Total Other Financing Sources (Uses) (648,507) (648,507) (23,776) 566,535 Net Change in Fund Balance (4,783,872) (6,163,415) (2,909,016) 3,196,203 Fund Balance, Beginning of Year 7,596,155 7,596,155 7,596,155 - Fund Balance, End of Year 2,812,283 $ 1,432,740 $ 4,687,139 $ 3,196,203 $ City of Eastvale
Schedule of Revenues, Expenditures and Changes in Fund Balances Budget and Actual - Gas Tax Fund
For the Year Ended June 30, 2021
Budgeted Amounts
67 797
Variance
Actual with
Original Final Amounts Final Budget

REVENUES
Intergovernmental - $ - $ - $ - $
Total Revenues - - - -

EXPENDITURES
Current:

Public Works - - - -
Capital Outlay - - - -
Total Expenditures - - - -
Excess (Deficiency) of Revenues
over Expenditures - - - -

OTHER FINANCING SOURCES (USES)
Transfers Out - - - -
Total Other Financing Sources (Uses) - - - -
Net Change in Fund Balances - - - -
Fund Balance, Beginning of Year - - - -
Fund Balance, End of Year - $ - $ - $ - $
City of Eastvale
Schedule of Revenues, Expenditures and Changes in Fund Balances Budget and Actual - American Rescue Plan Grant
For the Year Ended June 30, 2021
Budgeted Amounts
68 798
City of Eastvale
Notes to Required Supplementary Information
June 30, 2021
69 Budgets and Budgetary Data
The City Council approves each year’s budget submitted by the City Manager prior to the beginning of the fiscal year.

Public hearings are conducted prior to the adoption by City Council.

Total appropriations for each fund may only be increased or decreased by the City Council by passage of a resolution amending the budget. During the year, there were no budgetary appropriation increases, and no budgetary revenue increases.

The City Manager has authority to adjust the amounts appropriated between the funds and activities of a fund, provided, however, that the total appropriations for each fund may not exceed the amounts provided in the budget resolution.

The level on which expenditures may not legally exceed appropriations is the fund level.

The City Manager is also authorized to approve continuing appropriations at year-end for capital improvement projects and other expenditures previously approved by the City Council.

Budgets for the various funds are adopted on a basis consistent with generally accepted accounting principles (GAAP).

Budgets were legally adopted for all governmental funds with the exception of the Special Revenue Fund, Law Enforcement Grants.
799
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800

SUPPLEMENTARY INFORMATION
801
802
City of Eastvale
Non-Major Governmental Funds
June 30, 2021
70 Special Revenue Funds
Measure A Fund - This fund is used to account for the voter approved ½ cent sales tax to fund transportation improvements including the alteration, construction and reconstruction maintenance of the streets and roads of the City.

AQMD Trust Fund - This fund is used to account for the City’s portion of motor vehicle registration fees collected pursuant to AB2766 passed during the 1990 State legislative session. This fee was levied to fund programs to reduce air pollution from mobile sources such as cars, trucks, and buses. It also included funds allocated through a competitive process as a result of this legislation.

Supplemental Law Enforcement Services Fund - This fund is used to account for the receipts and expenditures of funds resulting from the Citizen’s Option for Public Safety (COPS) program, a state funded program.

Lighting and Landscape Maintenance Fund - This fund is used to account for the costs of operation, maintenance, landscaping, and lighting of the City. Funding is provided by assessments specific to parcels in the various maintenance districts.

Benefit Assessment Fund - This fund is used to account for funds received from assessments from individual property owners and the expenditures for certain costs of operation and street related maintenance.

Road and Bridge Benefit District Fund - This fund is used to account for funds received from developer fees and the expenditures for the maintenance and improvements of roads and bridges.

CDBG Fund - This fund is used to account for the Community Development Block Grant Funds received from U.S. Department of Housing and Urban Development. The funds must be expended to accomplish the elimination of blight or to benefit low and moderate income persons by providing loans or grants for various programs.

Miscellaneous Grants Fund - This fund is used to account for the receipts and expenditures of miscellaneous grants not accounted for in a separate fund.

CARES Act Grant Fund - This fund provides payments to State, Local and Tribal governments navigating the impact of the COVID-19 pandemic.

Development Impact Fees Fund - This fund is used to account for the receipt of fees for development related activities such as infrastructure and public facilities.

PEG Grant Fund - This fund is used to account for the receipts and expenditures of public education grants related activities.

Transportation Uniform Mitigation Fee (TUMF) Reimbursement Fund - This fund provides transportation and transit infrastructure that mitigates the impact of new growth in western Riverside County. 803
City of Eastvale
Non-Major Governmental Funds
June 30, 2021
71 Special Revenue Funds - Continued
Area Drainage Plan Fund - This fund is to track the closure and final disbursement of Riverside County’s Eastvale’s Area Drainage Plan. Disbursements from the County for the final balance were paid to Eastvale and deposited into this fund.

Transportation Development Act (TDA) Fund - This fund is used to account for revenues received under the Transportation Development Act. These funds are used for improvements to City streets.

Capital Project Funds
Capital Projects Fund (Capital Projects) is used to account for the financial resources to be used for the acquisition or construction of capital facilities.
804
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805
Supplemental Lighting and
AQMD Law Enforcement Landscape
Measure A Trust Services Maintenance
ASSETS
Cash and Investments 3,891,030 $ 471,089 $ - $ 2,278,065 $ Receivables:

Accounts - - - -
Intergovernmental 527,556 22,051 - 4,583
Interest 5,262 651 - 3,138
Prepaid Items - - - -
Total Assets 4,423,848 $ 493,791 $ - $ 2,285,786 $

LIABILITIES
Accounts Payable 73,305 $ - $ - $ 15,984 $
Due to Other Funds - - - 90,779
Total Liabilities 73,305 - - 106,763

DEFERRED INFLOWS OF RESOURCES
Unavailable Revenue - Taxes and Assessments - - - 1,059 Total Deferred Inflows of Resources - - - 1,059

FUND BALANCES
Nonspendable - - - -
Restricted for:

Street Maintenance/Projects 4,350,543 - - -
Lighting and Landscape Maintenance - - - 2,177,964
AQMD Projects - 493,791 - -
Capital Projects City Facilities - - - -
Other Purposes - - - -
Unassigned - - - -
Total Fund Balances 4,350,543 493,791 - 2,177,964
Total Liabilities, Deferred Inflows of
Resources and Fund Balances 4,423,848 $ 493,791 $ - $ 2,285,786 $ Special Revenue Funds
City of Eastvale
Combining Balance Sheet
Non-major Governmental Funds
June 30, 2021
72 806
Road and
Benefit Bridge Benefit Miscellaneous CARES Development
Assessment District CDBG Grants Act Grant Impact Fees
$ 6,436,358 8,648 $ - $ 4,359 $ - $ 1,322,820 $
- - - - - 4,900
- 71 - 110,498 - -
9,080 12 - - - 2,157
- - - 12,118 - -
$ 6,445,438 8,731 $ - $ 126,975 $ - $ 1,329,877 $
$ 26 - $ - $ 87,232 $ - $ 21,922 $
- - 7 202,538 - -
26 - 7 289,770 - 21,922
- - - - - -
- - - - - -
- - - 12,118 - -
6,445,412 - - - - 1,307,955
- - - - - -
- - - - - -
- - - - - -
- 8,731 - - - -
- - (7) (174,913) - -
6,445,412 8,731 (7) (162,795) - 1,307,955
$ 6,445,438 8,731 $ - $ 126,975 $ - $ 1,329,877 $
Continued
Special Revenue Funds
73 807
TUMF
PEG Reimbursement Area TDA
Grant Fund Drainage Plan Funds
ASSETS
Cash and Investments 515 $ - $ 902,231 $ - $
Receivables:

Accounts - - - -
Intergovernmental - - - -
Interest - - 1,273 -
Prepaid Items - - - -
Total Assets 515 $ - $ 903,504 $ - $

LIABILITIES
Accounts Payable - $ 35,340 $ - $ - $
Due to Other Funds - 245,760 - -
Total Liabilities - 281,100 - -

DEFERRED INFLOWS OF RESOURCES
Unavailable Revenue - Taxes and Assessments - - - -
Total Deferred Inflows of Resources - - - -

FUND BALANCES
Nonspendable - - - -
Restricted for:

Street Maintenance/Projects - - - -
Lighting and Landscape Maintenance - - - -
AQMD Projects - - - -
Capital Projects City Facilities - - - -
Other Purposes 515 - 903,504 -
Unassigned - (281,100) - -
Total Fund Balances 515 (281,100) 903,504 -
Total Liabilities, Deferred Inflows of
Resources and Fund Balances 515 $ - $ 903,504 $ - $
Special Revenue Funds
City of Eastvale
Combining Balance Sheet
Non-major Governmental Funds - Continued
June 30, 2021
74 808
Total
Non-Major
Capital Project Governmental
Fund Funds
$ 17,294,089 1,978,974 $
4,900 -
664,759 -
21,573 -
12,118 -
$ 17,997,439 1,978,974 $
$ 425,063 191,254 $
539,084 -
964,147 191,254
1,059 -
1,059 -
12,118 -
12,103,910 -
2,177,964 -
493,791 -
1,787,720 1,787,720
912,750 -
(456,020) -
17,032,233 1,787,720
$ 17,997,439 1,978,974 $
75 809
Supplemental Lighting and
AQMD Law Enforcement Landscape
Measure A Trust Services Maintenance

REVENUES
Intergovernmental 1,828,741 $ 86,722 $ 157,695 $ - $
Development Impact Fees - - - -
Assessments - - - 418,380
Investment Earnings 6,191 5,035 - 1,155
Other - - - -
Total Revenues 1,834,932 91,757 157,695 419,535

EXPENDITURES
Current:

General Government - 10,000 - -
Public Safety - - 157,746 -
Public Works 41,317 - - 90,425
Capital Outlay 538,832 - - -
Debt Service:

Principal Retirement - - - -
Interest - - - -
Total Expenditures 580,149 10,000 157,746 90,425
Excess (Deficiency) of Revenues
over Expenditures 1,254,783 81,757 (51) 329,110

OTHER FINANCING SOURCES (USES)
Transfers In - - - -
Transfers Out (24,525) (15,430) - (17,215)
Leases (As Lessee) - - - -
Total Other Financing Sources (Uses) (24,525) (15,430) - (17,215) Net Change in Fund Balances 1,230,258 66,327 (51) 311,895 Fund Balances (Deficit), Beginning of Year 3,120,285 427,464 51 1,866,069 Fund Balances (Deficit), End of Year $ 493,791 4,350,543 $ - $ 2,177,964 $ City of Eastvale
Combining Statement of Revenues, Expenditures and Changes in Fund Balances Non-Major Governmental Funds
For the Year Ended June 30, 2021
Special Revenue Funds
76 810
Road and CARES
Benefit Bridge Benefit Miscellaneous Act Development
Assessment District CDBG Grants Grant Impact Fees
$ - - $ - $ 321,364 $ 788,813 $ - $
- - - - - 655,235
- 4,746 - - - -
84,487 30 - - - (87,853)
- - - - - -
84,487 4,776 - 321,364 788,813 567,382
- - - 75,781 353,675 -
- - - - 405,093 -
3,927 2,562 - - - 253,912
156,875 - - 317,569 30,045 650,615
- - - 5,807 - -
- - - 252 - -
160,802 2,562 - 399,409 788,813 904,527
(76,315) - 2,214 (78,045) - (337,145)
- - - 93,344 - -
- (671) - (196,757) - -
- - - 17,693 - -
- (671) - (85,720) - -
(76,315) 1,543 - (163,765) - (337,145)
6,521,727 7,188 (7) 970 - 1,645,100
$ 6,445,412 8,731 $ (7) $ (162,795) $ - $ 1,307,955 $
Continued
Special Revenue Funds
77 811
TUMF Area
PEG Reimbursement Drainage TDA
Grant Fund Plan Funds

REVENUES
Intergovernmental - $ - $ - $ - $
Development Impact Fees - - - -
Assessments - - - -
Investment Earnings - - (2,060) -
Other 515 - - -
Total Revenues 515 - (2,060) -

EXPENDITURES
Current:

General Government - - - -
Public Safety - - - -
Public Works - 21,999 486 -
Capital Outlay - 259,043 - -
Debt Service:

Principal Retirement - - - -
Interest - - - -
Total Expenditures - 281,042 486 -
Excess (Deficiency) of Revenues
over Expenditures 515 (281,042) (2,546) -

OTHER FINANCING SOURCES (USES)
Transfers In - - - -
Transfers Out - - - -
Leases (As Lessee) - - - -
Total Other Financing Sources (Uses) - - - -
Net Change in Fund Balances 515 (281,042) (2,546) -
Fund Balances (Deficit), Beginning of Year - (58) 906,050 - Fund Balances (Deficit), End of Year $ (281,100) 515 $ 903,504 $ - $ Special Revenue Funds
City of Eastvale
Combining Statement of Revenues, Expenditures and Changes in Fund Balances Non-Major Governmental Revenue Funds - Continued
For the Year Ended June 30, 2021
78 812
Total
Non-Major
Capital Projects Governmental
Fund Funds
$ 3,183,335 - $
655,235 -
423,126 -
6,992 7
515 -
4,269,203 7
439,456 -
562,839 -
713,228 298,600
2,263,889 310,910
235,399 229,592
238,620 238,368
4,453,431 1,077,470
(184,228) (1,077,463)
2,082,043 1,988,699
(254,598) -
17,693 -
1,845,138 1,988,699
1,660,910 911,236
15,371,323 876,484
$ 17,032,233 1,787,720 $
79 813
City of Eastvale
Non-Major Governmental Funds Comparison Schedules
June 30, 2021
80 Budgetary comparison statements are presented as required supplementary information for the General Fund and all Major Special Revenue Funds as provided for by GASB Statement No. 34. The budgetary comparison schedules for the remaining funds are presented to aid in additional analysis and are not a required part of the basic financial statements.
814
Variance
Actual with
Original Final Amounts Final Budget

REVENUES
Intergovernmental 1,230,365 $ 1,230,365 $ 1,828,741 $ 598,376 $ Investment Earnings 34,643 34,643 6,191 (28,452)
Total Revenues 1,265,008 1,265,008 1,834,932 569,924

EXPENDITURES
Current:

Public Works 19,500 19,500 41,317 (21,817)
Capital Outlay 1,695,000 3,834,199 538,832 3,295,367
Total Expenditures 1,714,500 3,853,699 580,149 3,273,550 Excess (Deficiency) of Revenues
over Expenditures (449,492) (2,588,691) 1,254,783 3,843,474

OTHER FINANCING SOURCES (USES)
Transfers Out (101,201) (101,201) (24,525) 76,676
Total Other Financing Sources (Uses) (101,201) (101,201) (24,525) 76,676 Net Change in Fund Balances (550,693) (2,689,892) 1,230,258 3,920,1 50 Fund Balance, Beginning of Year 3,120,285 3,120,285 3,120,285 - Fund Balance, End of Year 2,569,592 $ 430,393 $ 4,350,543 $ 3,920,150 $ Budgeted Amounts
City of Eastvale
Schedule of Revenues, Expenditures and Changes in Fund Balances Budget and Actual - Measure A Fund
For the Year Ended June 30, 2021
81 815
Variance
Actual with
Original Final Amounts Final Budget

REVENUES
Intergovernmental 132,500 $ 132,500 $ 86,722 $ (45,778) $ Investment Earnings 2,286 2,286 5,035 2,749
Total Revenues 134,786 134,786 91,757 (43,029)

EXPENDITURES
Current:

General Government - - 10,000 (10,000)
Community Development 500 500 - 500
Capital Outlay - 150,107 - 150,107
Total Expenditures 500 150,607 10,000 140,607
Excess (Deficiency) of Revenues
over Expenditures 134,286 (15,821) 81,757 97,578

OTHER FINANCING SOURCES (USES)
Transfers Out (25) (25) (15,430) (15,405)
Total Other Financing Sources (Uses) (25) (25) (15,430) (15,405) Net Change in Fund Balances 134,261 (15,846) 66,327 82,173 Fund Balance, Beginning of Year 427,464 427,464 427,464 - Fund Balance, End of Year 561,725 $ 411,618 $ 493,791 $ 82,173 $ City of Eastvale
Schedule of Revenues, Expenditures and Changes in Fund Balances Budget and Actual - AQMD Trust Fund
For the Year Ended June 30, 2021
Budgeted Amounts
82 816
Variance
Actual with
Original Final Amounts Final Budget

REVENUES
Intergovernmental - $ - $ 157,695 $ 157,695 $
Investment Earnings 221 221 - (221)
Total Revenues 221 - 157,695 157,695

EXPENDITURES
Current:

Public Safety - - 157,746 (157,746)
Total Expenditures - - 157,746 (157,746)
Net Change in Fund Balances 221 - (51) (51)
Fund Balance, Beginning of Year 51 51 51 -
Fund Balance, End of Year 272 $ 51 $ - $ (51) $
City of Eastvale
Schedule of Revenues, Expenditures and Changes in Fund Balances Budget and Actual - Supplemental Law Enforcement Services Fund For the Year Ended June 30, 2021
Budgeted Amounts
83 817
Variance
Actual with
Original Final Amounts Final Budget

REVENUES
Assessments 165,076 $ 165,076 $ 418,380 $ 253,304 $
Investment Earnings 8,374 8,374 1,155 (7,219)
Total Revenues 173,450 173,450 419,535 246,085

EXPENDITURES
Current:

Public Works 224,863 224,863 90,425 134,438
Total Expenditures 224,863 224,863 90,425 134,438
Excess (Deficiency) of Revenues
over Expenditures (51,413) (51,413) 329,110 380,523

OTHER FINANCING SOURCES (USES)
Transfers Out (13,930) (13,930) (17,215) (3,285)
Total Other Financing Sources (Uses) (13,930) (13,930) (17,215) (3,285) Net Change in Fund Balances (51,413) (51,413) 311,895 377,238 Fund Balance, Beginning of Year 1,866,069 1,866,069 1,866,069 - Fund Balance, End of Year 1,814,656 $ 1,814,656 $ 2,177,964 $ 377,238 $ City of Eastvale
Schedule of Revenues, Expenditures and Changes in Fund Balances Budget and Actual - Lighting and Landscape Maintenance Fund For the Year Ended June 30, 2021
Budgeted Amounts
84 818
Variance
Actual with
Original Final Amounts Final Budget

REVENUES
Assessments 2,611 $ 2,611 $ 4,746 $ 2,135 $
Investment Earnings 25 25 30 5
Total Revenues 2,636 2,636 4,776 2,140

EXPENDITURES
Current:

Public Works 2,640 2,640 2,562 78
Total Expenditures 2,640 2,640 2,562 78
Excess (Deficiency) of Revenues
over Expenditures (4) (4) 2,214 2,218

OTHER FINANCING SOURCES (USES)
Transfers Out (260) (260) (671) (411)
Total Other Financing Sources (Uses) (260) (260) (671) (411) Net Change in Fund Balances (4) (4) 1,543 1,807
Fund Balance, Beginning of Year 7,188 7,188 7,188 -
Fund Balance, End of Year 7,184 $ 7,184 $ 8,731 $ 1,807 $ City of Eastvale
Schedule of Revenues, Expenditures and Changes in Fund Balances Budget and Actual - Benefit Assessment Fund
For the Year Ended June 30, 2021
Budgeted Amounts
85 819
Variance
Actual with
Original Final Amounts Final Budget

REVENUES
Investment Earnings 31,334 $ 31,334 $ 84,487 $ 53,153 $ Total Revenues 31,334 31,334 84,487 53,153

EXPENDITURES
Public Works 50,000 50,000 3,927 46,073
Capital Outlay 400,000 400,000 156,875 243,125
Total Expenditures 450,000 450,000 160,802 289,198
Excess (Deficiency) of Revenues
over Expenditures (418,666) (418,666) (76,315) 342,351
Net Change in Fund Balances (418,666) (418,666) (76,315) 342,351 Fund Balance, Beginning of Year 6,521,727 6,521,727 6,521,727 - Fund Balance, End of Year 6,103,061 $ 6,103,061 $ 6,445,412 $ 342,351 $ City of Eastvale
Schedule of Revenues, Expenditures and Changes in Fund Balances Budget and Actual - Road and Bridge Benefit District Fund For the Year Ended June 30, 2021
Budgeted Amounts
86 820
Variance
Actual with
Original Final Amounts Final Budget

REVENUES
Intergovernmental 394,435 $ 394,435 $ - $ (394,435) $
Total Revenues 394,435 394,435 - (394,435)

EXPENDITURES
Capital Outlay - - - -
Total Expenditures - - - -
Excess (Deficiency) of Revenues
over Expenditures 394,435 394,435 - (394,435)

OTHER FINANCING SOURCES (USES)
Transfers In - - - -
Total Other Financing Sources (Uses) - - - -
Net Change in Fund Balances 394,435 394,435 - (394,435) Fund Balance (Deficit), Beginning of Year (7) (7) (7) - Fund Balance (Deficit), End of Year 394,428 $ 394,428 $ (7) $ (394,435) $ City of Eastvale
Schedule of Revenues, Expenditures and Changes in Fund Balances Budget and Actual - Community Development Block Grant Fund For the Year Ended June 30, 2021
Budgeted Amounts
87 821
Variance
Actual with
Original Final Amounts Final Budget

REVENUES
Intergovernmental 1,647,425 $ 1,957,425 $ 321,364 $ (1,636,061) $ Total Revenues 1,647,425 1,957,425 321,364 (1,636,061)

EXPENDITURES
Current:

General Government 346,000 310,000 75,781 234,219
Capital Outlay 886,480 1,909,793 317,569 1,592,224
Debt Service:

Principal Retirement - - 5,807 (5,807)
Interest - - 252 (252)
Total Expenditures 1,232,480 2,219,793 399,409 1,820,384 Excess (Deficiency) of Revenues
over Expenditures 414,945 (262,368) (78,045) 184,323

OTHER FINANCING SOURCES (USES)
Transfers In - - 93,344 93,344
Transfers Out - - (196,757) (196,757)
Leases (As Lessee) - - 17,693 17,693
Total Other Financing Sources (Uses) - - (85,720) (85,720) Net Change in Fund Balances 414,945 (262,368) (163,765) 184,323 Fund Balance, Beginning of Year 970 970 970 -
Fund Balance, End of Year 415,915 $ (261,398) $ (162,795) $ 184,323 $ Budgeted Amounts
City of Eastvale
Schedule of Revenues, Expenditures and Changes in Fund Balances Budget and Actual - Miscellaneous Grants Fund
For the Year Ended June 30, 2021
88 822
Variance
Actual with
Original Final Amounts Final Budget

REVENUES
Intergovernmental - $ 788,813 $ 788,813 $ - $
Total Revenues - 788,813 788,813 -

EXPENDITURES
Current:

General Government - 384,872 353,675 31,197
Public Safety - 405,093 405,093 -
Capital Outlay - 30,045 30,045 -
Total Expenditures - 820,010 788,813 31,197
Excess (Deficiency) of Revenues
over Expenditures - (31,197) - 31,197
Net Change in Fund Balances - (31,197) - 31,197
Fund Balance, Beginning of Year - - - -
Fund Balance, End of Year - $ (31,197) $ - $ 31,197 $
City of Eastvale
Schedule of Revenues, Expenditures and Changes in Fund Balances Budget and Actual - CARES Act Grant Fund
For the Year Ended June 30, 2021
Budgeted Amounts
89 823
Variance
Actual with
Original Final Amounts Final Budget

REVENUES
Development Impact Fees 442,000 $ 567,000 $ 655,235 $ 88,235 $ Investment Earnings 36,264 36,264 (87,853) (124,117)
Total Revenues 478,264 603,264 567,382 (35,882)

EXPENDITURES
Current:

Public Works - 248,285 253,912 (5,627)
Capital Outlay 53,000 886,330 650,615 235,715
Total Expenditures 53,000 1,134,615 904,527 230,088
Excess (Deficiency) of Revenues
over Expenditures 425,264 (531,351) (337,145) 194,206

OTHER FINANCING SOURCES (USES)
Transfers Out (9,559) (9,559) - 9,559
Total Other Financing Sources (Uses) (9,559) (9,559) - 9,559 Net Change in Fund Balances 434,823 (521,792) (337,145) 184,647 Fund Balance, Beginning of Year 1,645,100 1,645,100 1,645,100 - Fund Balance, End of Year 2,079,923 $ 1,123,308 $ 1,307,955 $ 184,647 $ City of Eastvale
Schedule of Revenues, Expenditures and Changes in Fund Balances Budget and Actual - Development Impact Fees Fund
For the Year Ended June 30, 2021
Budgeted Amounts
90 824
Variance
Actual with
Original Final Amounts Final Budget

REVENUES
Other - $ - $ 515 $ 515 $
Total Revenues - - 515 515

EXPENDITURES
Capital Outlay - - - -
Total Expenditures - - - -
Excess (Deficiency) of Revenues
over Expenditures - - 515 515
Net Change in Fund Balances - - 515 515
Fund Balance, Beginning of Year - - - -
Fund Balance, End of Year - $ - $ 515 $ 515 $
City of Eastvale
Schedule of Revenues, Expenditures and Changes in Fund Balances Budget and Actual - PEG Grant Fund
For the Year Ended June 30, 2021
Budgeted Amounts
91 825
Variance
Actual with
Original Final Amounts Final Budget

REVENUES
Intergovernmental 964,838 $ 964,838 $ - $ (964,838) $
Total Revenues 964,838 964,838 - (964,838)

EXPENDITURES
Current:

Public Works 964,838 964,838 21,999 942,839
Capital Outlay 1,350,000 2,300,000 259,043 2,040,957
Total Expenditures 2,314,838 3,264,838 281,042 2,983,796 Excess (Deficiency) of Revenues
over Expenditures (1,350,000) (2,300,000) (281,042) 2,018,958 Net Change in Fund Balances (1,350,000) (2,300,000) (281,042) 2,018,958 Fund Balance (Deficit), Beginning of Year (58) (58) (58) - Fund Balance (Deficit), End of Year (1,350,058) $ (2,300,058) $ (281,100) $ 2,018,958 $ City of Eastvale
Schedule of Revenues, Expenditures and Changes in Fund Balances Budget and Actual - TUMF Reimbursement Fund
For the Year Ended June 30, 2021
Budgeted Amounts
92 826
Variance
Actual with
Original Final Amounts Final Budget

REVENUES
Intergovernmental - $ - $ - $ - $
Investment Earnings - - (2,060) (2,060)
Total Revenues - - (2,060) (2,060)

EXPENDITURES
Current:

Public Works - - 486 (486)
Total Expenditures - - 486 (486)
Excess (Deficiency) of Revenues
over Expenditures - - (2,546) (2,546)
Net Change in Fund Balances - - (2,546) (2,546)
Fund Balance, Beginning of Year 906,050 906,050 906,050 - Fund Balance, End of Year 906,050 $ 906,050 $ 903,504 $ (2,546) $ City of Eastvale
Schedule of Revenues, Expenditures and Changes in Fund Balances Budget and Actual - Area Drainage Plan Fund
For the Year Ended June 30, 2021
Budgeted Amounts
93 827
Variance
Actual with
Original Final Amounts Final Budget

REVENUES
Intergovernmental - $ - $ - $ - $
Total Revenues - - - -

EXPENDITURES
Capital Outlay - - - -
Total Expenditures - - - -
Excess (Deficiency) of Revenues
over Expenditures - - - -

OTHER FINANCING SOURCES (USES)
Transfers Out - - - -
Total Other Financing Sources (Uses) - - - -
Net Change in Fund Balances - - - -
Fund Balance, Beginning of Year - - - -
Fund Balance, End of Year - $ - $ - $ - $
City of Eastvale
Schedule of Revenues, Expenditures and Changes in Fund Balances Budget and Actual - TDA Fund
For the Year Ended June 30, 2021
Budgeted Amounts
94 828
Variance
Actual with
Original Final Amounts Final Budget

REVENUES
Investment Earnings 2,678 $ 2,678 $ 7 $ (2,671) $
Total Revenues 2,678 2,678 7 (2,671)

EXPENDITURES
Current:

Public Works 230,000 610,000 298,600 311,400
Capital Outlay 1,000,000 1,700,000 310,910 1,389,090
Debt Service:

Principal Retirement 229,591 229,591 229,592 (1)
Interest 239,108 239,108 238,368 740
Total Expenditures 1,698,699 2,778,699 1,077,470 1,701,229 Excess (Deficiency) of Revenues
over Expenditures (1,696,021) (2,776,021) (1,077,463) 1,698,558

OTHER FINANCING SOURCES (USES)
Transfers In 1,988,699 1,988,699 1,988,699 -
Total Other Financing Sources (Uses) 1,988,699 1,988,699 1,988,699 - Net Change in Fund Balances 292,678 (787,322) 911,236 1,698,558 Fund Balance, Beginning of Year 876,484 876,484 876,484 - Fund Balance, End of Year 1,169,162 $ 89,162 $ 1,787,720 $ 1,698,558 $ City of Eastvale
Schedule of Revenues, Expenditures and Changes in Fund Balances Budget and Actual - Capital Projects Fund
For the Year Ended June 30, 2021
Budgeted Amounts
95 829
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830

STATISTICAL

SECTION
831
832

STATISTICAL SECTION
This part of the City of Eastvale’s comprehensive annual financial report presents detailed information as a context for understanding what the information in the financial statements, note disclosures, and required supplementary information says about the City’s overall financial health.

Contents Page
Financial Trends – These schedules contain trend information to help the reader Understand how the City’s financial performance and position have changed over time.
96-103
Revenue Capacity – These schedules contain information to help the reader assess The factors affecting the City’s ability to generate its property and sales taxes. 104-108
Debt Capacity – These schedules present information to help the reader assess the Affordability of the City’s current levels of outstanding debt and the city’s ability to Issue additional debt in the future. The City maintains no outstanding debt and does not have any pledge revenues to report.
109-113
Demographic and Economic Information – These schedules offer demographic and economic indicators to help the reader understand the environment within which the City’s financial activities take place and to help make comparisons over time and with other government Agencies.
114-118
Operating Information – These schedules contain information about the City’s operations and resources to help the reader understand how the City’s financial information relates to the services the City provides and the activities it performs. 119-122
Sources: Unless otherwise noted, the information in these schedules is derived from the comprehensive annual financial reports for the relevant year. The City incorporated on October 1, 2010 with a nine month fiscal year ending June 30, 2011 and does not have any historical data beyond that year.
833
2012 2013 2014 2015
Governmental activities
Net Investment in Capital Assets 179,845$ 194,527$ 210,630$ 221,512$ Restricted 4,306 7,280 1,699 20,399
Unrestricted 5,316 12,017 11,601 15,214
Total governmental activities net position 189,467$ 213,824$ 223,930$ 257,125$ Source: City of Eastvale Finance Department
Fiscal Year
City of Eastvale
Net Position by Component
Last Ten Fiscal Years
(accrual basis of accounting)
(amount expressed in thousands)
96 834
2016 2017 2018 2019 2020 2021
228,474$ 240,849$ 240,610$ 244,370$ 242,422$ 248,213$
22,945 23,718 30,842 27,279 33,310 35,396
18,624 21,957 31,424 35,577 37,979 61,691
270,043$ 286,524$ 302,876$ 307,226$ 313,711$ 345,300$
Fiscal Year
City of Eastvale
Net Position by Component - Continued
Last Ten Fiscal Years
(accrual basis of accounting)
(amount expressed in thousands)
97 835
2012 2013 2014 2015 2016
Expenses
Governmental activities:

General government 1,391$ 1,736$ 1,801$ 1,917$ 2,367$
Public Safety 6,107 6,689 8,889 9,685 10,669
Public works 5,629 6,501 6,752 7,604 7,817
Community development 1,991 2,067 2,309 2,620 2,903
Revenue neutrality 1,804 421 462 393 444
Interest expense - - 11 - -
Total governmental activities expenses 16,922 17,414 20,224 22,219 24,200 Total primary government expenses $ 16,922 17,414$ 20,224$ 22,219$ 24,200$ Program Revenues
Governmental activities:

Charges for services
General government 74 55 55 5 -
Public Safety 221 413 479 5,722 6,002
Public Works - - - 217 227
Community development 2,174 2,347 3,138 3,516 3,303
Operating contributions and grants 2,940 3,571 4,338 3,293 3,436 Capital contributions and grants 9,533 20,651 22,177 17,076 11,703 Total primary government program revenues 14,942 27,037 30,187 29,829 24,671 Total primary government program revenues $ 14,942 27,037$ 30,187$ 29,829$ 24,671$ Total primary government net expense $ (1,980) 9,623$ $ 9,963 7,610$ 471$ General Revenues and Other Changes in Net Position
Governmental activities:

Taxes
Property tax $ 4,620 6,189$ 6,285$ 2,193$ 2,812$
Franchise tax 1,346 1,330 1,419 1,616 1,638
Sales tax 3,885 5,720 6,988 6,692 7,289
Other taxes 310 448 355 343 390
Motor Vehicle in Lieu tax 38 37 29 27 24
Investment earnings 9 24 54 73 294
Other 1 1 13 4 -
Total governmental activities 10,209 13,749 15,143 10,948 12,447 Total primary governmental activities $ 10,209 13,749$ 15,143$ 10,948$ 12,447$ Total Change in Net Position $ 8,229 23,372$ 25,106$ 18,558$ 12,918$ Source: City of Eastvale Finance Department
(1) Beginning in fiscal year 2014-15, property taxes levied for fire services were reclassified from general revenue to program revenue as charges for services within the public safety function.

City of Eastvale
Changes in Net Position
Last Ten Fiscal Years
(accrual basis of accounting)
(amount expressed in thousands)
Fiscal Year
98 836
2017 2018 2019 2020 2021
$ 2,126 2,605$ 8,224$ 5,283$ 10,401$
12,177 13,457 13,429 16,903 16,395
8,373 9,211 10,491 14,014 7,715
3,460 3,867 4,258 4,603 4,117
456 468 482 498 505
- - - 433 238
26,592 29,608 36,884 41,734 39,371
$ 26,592 29,608$ 36,884$ 41,734$ 39,371$
2 19 42 95 92
6,512 6,899 7,512 7,608 8,022
229 229 978 2,533 995
3,686 3,638 3,229 3,125 2,839
2,944 5,631 6,676 5,845 5,921
17,145 6,036 3,217 4,529 9,191
30,518 22,452 21,654 23,735 27,060
$ 30,518 22,452$ 21,654$ 23,735$ 27,060$
$ 3,926 $ (7,156) $ (15,230) $ (17,999) $ (12,311)
$ 2,631 2,606$ 2,549$ 2,910$ 3,024$
1,420 1,552 1,545 1,645 5,938
7,693 9,078 9,610 10,349 28,120
451 362 346 313 442
28 4,355 4,700 5,006 5,247
324 580 802 3,015 92
8 18 28 1,245 173
12,555 18,551 19,580 24,483 43,036
$ 12,555 18,551$ 19,580$ 24,483$ 43,036$
$ 16,481 11,395$ 4,350$ 6,484$ 30,725$
City of Eastvale
Changes in Net Position - Continued
Last Ten Fiscal Years
(accrual basis of accounting)
(amount expressed in thousands)
Fiscal Year
99 837
2012 2013 2014 2015
General fund
Nonspendable 30 $ 2$ -$ -$
Restricted - - 5,272 6,918
Committed - - 7,179 7,179
Unassigned 7,227 13,338 4,323 7,917
Total general fund 7,257 13,340 16,774 22,014
All other governmental funds
Nonspendable $ - -$ -$ -$
Restricted 4,195 7,280 11,427 13,451
Unassisgned (4) (41) (39) -
Total all other governmental funds 4,191 7,239 11,427 13,412 Total fund balances of governmental funds 11,448 $ 20,579$ 28,201$ $ 35,426 Source: City of Eastvale Finance Department
City of Eastvale
Fund Balances of Governmental Funds
Last Ten Fiscal Years
(accrual basis of accounting)
(amount expressed in thousands)
Fiscal Year
100
838
2016 2017 2018 2019 2020 2021
$ 51$ 49 65$ 19$ 94$ 92$
6,969 5,925 7,070 8,323 10,269 11,445
1,000 3,000 3,000 3,000 3,000 30,745
17,749 18,715 27,935 30,929 34,622 32,810
25,767 27,691 38,070 42,271 47,985 75,092
$ - -$ -$ -$ -$ 12$
15,508 17,535 23,772 18,957 22,967 22,163
(383) (190) (1,165) (282) (456) -
15,125 17,345 22,607 18,675 22,967 21,719
40,892$ 45,036$ 60,677$ 60,946$ 70,952$ $ 96,811
Fiscal Year
City of Eastvale
Fund Balances of Governmental Funds - Continued
Last Ten Fiscal Years
(accrual basis of accounting)
(amount expressed in thousands)
101
839
2012 2013 2014 2015
Revenues
Taxes:

Property tax 4,620 $ 6,189$ 6,140$ 7,163$
Franchise tax 1,346 1,330 1,419 1,616
Sales tax 3,885 5,720 6,987 6,692
Other taxes 310 448 355 343
Licenses, permits and fees 2,251 2,541 3,360 3,645
Fines and forfeitures 205 269 303 619
Intergovernmental 2,974 2,830 4,141 3,227
Special use fees 102 1,225 941 747
Assessments - 769 208 215
Investment earnings 15 35 78 108
Other 13 7 176 52
Total revenues 15,721 21,363 24,108 24,427
Expenditures
Current:

General government $ 1,351 1,823$ 1,735$ 1,911$
Public safety 6,102 6,681 9,503 9,621
Public Works 710 772 976 795
Community development 1,992 2,066 2,309 2,621
Revenue neutrality - - 462 393
Debt service:

Principal - - 1,240 -
Interest - - 11 -
Cost of Issuance - - - -
Capital outlay 175 890 249 1,498
Total expenditures 10,330 12,232 16,485 16,839
Excess of revenues over expenditures 5,391 9,131 7,623 7,588 Other financing sources
Proceeds of long-term debt - - - -
Total other financing sources - - - -
Net change in fund balance $ 5,391 9,131$ 7,623$ 7,588$ Debt service as a % of noncapital expenditures 0.0% 0.0% 0.0% 0.0% Source: City of Eastvale Finance Department
Fiscal Year
City of Eastvale
Changes in Fund Balances of Governmental Funds
Last Ten Fiscal Years
(accrual basis of accounting)
(amount expressed in thousands)
102
840
2016 2017 2018 2019 2020 2021
$ 8,171$ 8,141 8,930$ 11,020$ 11,435$ 12,162$
1,637 1,420 1,552 1,545 1,645 5,938
7,289 7,693 9,078 9,610 10,349 28,120
390 451 379 347 313 442
3,454 3,801 3,805 3,579 3,390 3,040
524 696 743 847 652 595
2,972 3,146 7,664 9,661 11,855 9,915
999 745 2,830 313 1,129 655
227 229 229 280 324 423
294 324 580 802 3,015 92
50 47 53 62 1,984 238
25,977 26,723 35,843 38,066 46,091 61,620
$ 2,077 2,048$ 2,545$ 7,520$ 5,249$ 6,552$
10,030 11,630 13,148 13,061 16,467 15,907
982 863 875 1,506 3,139 2,240
2,903 3,460 3,867 4,258 4,603 4,117
444 456 468 482 498 505
- - - - 56 237
- - - - 413 239
- - - 683 -
4,074 4,123 4,298 14,777 5,659 6,898
20,510 22,580 25,201 42,287 36,084 36,695
5,467 4,143 10,642 (4,221) 10,007 24,925
- - - 4,492 - -
- - - 4,492 - -
$ 5,467 4,143$ 10,642$ 271$ 10,007$ 24,925$

0.0% 0.0% 0.0% 0.0% 1.4% 1.4%
Fiscal Year
City of Eastvale
Changes in Fund Balances of Governmental Funds - Continued Last Ten Fiscal Years
(accrual basis of accounting)
(amount expressed in thousands)
103
841
City of Eastvale
Assessed Value and Estimated Actual Value of Taxable Property Last Ten Fiscal Years
(amount expressed in thousands)
Fiscal Residential Commercial Industrial Total Assessed Year Property Property Property Other Valuation
2012 5,084,826 $ 207,045 $ 418,137$ 317,720$ $ 6,027,728 2013 5,190,205 225,586 402,370 408,069 6,226,230
2014 5,625,726 231,234 406,711 419,587 6,683,258
2015 6,464,576 242,419 408,625 495,062 7,610,682
2016 6,866,359 261,470 440,387 489,328 8,057,544
2017 7,251,789 272,192 465,414 491,561 8,480,956
2018 7,663,784 288,085 642,081 486,943 9,080,893
2019 8,055,727 325,604 896,230 541,404 9,818,965
2020 8,356,245 385,613 1,015,665 662,736 10,420,259
2021 8,731,141 432,684 1,126,015 646,112 10,935,952
(1) - City's Share of 1% Levy Per Prop 13
Source: County of Riverside, Auditor-Controller/HdL, Coren & Cone Note: Fiscal Year 2011-12 is the first fiscal year since the incorporation of Eastvale on October 1, 2010. California Revenue and Taxation Code Section 2905 states that taxes on unsecured property are to be taxed at tax rates fixed prior to the lien date (prior year). No unsecured value is included in the report above for the year 2011-12 roll year as the County received taxes on the unsecured value in that year. Estimated Actual Value amounts are not available. 104
842
City of Eastvale
Assessed Value and Estimated Actual Value of Taxable Property - Continued Last Ten Fiscal Years
(amount expressed in thousands)
Less Tax
Exempt Total Taxable District Tax (1)
Property Assessed Value Rate (City)
$ 6,008,902 (18,826) $ 0.02448
6,206,477 (19,753) 0.02402
6,661,764 (21,494) 0.10237
7,592,088 (18,594) 0.10057
8,037,676 (19,868) 0.09996
8,456,588 (24,368) 0.10082
9,054,687 (26,206) 0.09875
9,790,368 (28,597) 0.09800
10,384,096 (36,163) 0.09800
10,896,905 (39,047) 0.09694
105
843
City of Eastvale
Direct and Overlapping Property Tax Rates
Last Nine Fiscal Years
(rate per $100 of assessed value)
Basic County,
Fiscal City, and School Community
Year Levy College District Water District School District Total (1) 2012 1.00000 0.01700 0.00370 0.11541 1.13611
2013 1.00000 0.01702 0.00350 0.11326 1.13378
2014 1.00000 0.01768 0.00350 0.11758 1.13876
2015 1.00000 0.01791 0.00350 0.11092 1.13233
2016 1.00000 0.01725 0.00350 0.18908 1.20983
2017 1.00000 0.01649 0.00350 0.19695 1.21694
2018 1.00000 0.01616 0.00350 0.17946 1.19912
2019 1.00000 0.01478 0.00350 0.17751 1.19579
2020 1.00000 0.01476 0.00350 0.19579 1.21405
2021 1.00000 0.01470 0.00350 0.20038 1.21858
Source: County of Riverside, Auditor-Controller/HdL, Coren & Cone City Direct Rates
(1) Total direct rate is the weighted average of all individual direct rates applied by the City of Eastvale. This amount includes the city's Share of 1% Levy Per Prop 13 plus community college, water and school districts.
106
844
City of Eastvale
Principal Property Tax Payers
Current Fiscal Year and Nine Years Ago
Percentage of Percentage of
Taxable Total Taxable Taxable Total Taxable
Assessed Assessed Assessed Assessed
Taxpayer Value Value Value Value
Tarpon Property Ownership 2 LLC $ 265,364,140 2.44% - - Amazon Com Services LLC 221,666,664 2.03% - -
BPP Pacific Industrial California Reit 159,902,252 1.47% - - Homecoming at Eastvale 144,507,082 1.33% - -
Eastvale Gateway 0.88% - 95,566,214 -
First Industrial LP 0.84% - 91,352,266 -
AMB Institutional Alliance Fund 0. 91,274,025 84% 81,045,851 1.35 3100 Milliken Industrial LLC 0.82% - 89,250,000 -
Prologis California I 0. 47,741,395 44% 41,282,996 0.69% James Borba 0.43% 47,189,770
LBA Riv Company IV - - 1.20% 71,860,000
Eastvale Gateway II - - 0.87% 52,226,362
Homecoming III at Eastvale - - 0.87% 52,048,559
SC Eastvale Development Company - - 0.83% 49,591,287
Homecoming II at Eastvale - - 0.72% 43,375,919
Hamner Park Associates - - 0.56% 33,769,695
J W Mitchell Company - - 0.52% 31,541,228
WW Grainer Inc. - - 0.48% 28,849,600
Total $ 1,253,813,808 11.52% 485,591,497 $ 141.73%
Source: HdL, Coren & Cone
2021 2012
107
845
City of Eastvale
Property Tax Levies and Collections
Last Nine Fiscal Years
Taxes Levied Collection in
Fiscal For the Levy Percentage Subsequent Percentage
Year Year Amount of Levy Years Amount of Levy
2012 4,981,958$ 4,514,142$ 90.61% 245,141 $ 4,759,283 95.53% (1) 2013 5,567,463 5,547,886 99.65% 19,577 5,567,463 100.00% (2) 2014 5,967,172 5,639,937 94.52% 162,758 5,802,695 97.24% 2015 6,777,856 6,555,914 96.73% 16,963 6,572,877 96.98% 2016 7,148,652 7,062,635 98.80% 19,879 7,082,514 99.07% 2017 7,597,972 7,571,107 99.65% 17,515 7,588,622 99.88% 2018 7,873,083 7,848,417 99.69% 76,595 7,925,012 100.66% 2019 8,325,698 8,163,736 98.05% 76,585 8,240,321 98.97% 2020 8,837,417 8,692,642 98.36% 15,890 8,708,532 98.54% 2021 9,617,361 9,212,198 95.79% 0 9,212,198 95.79%
Notes:

Source: City of Eastvale Finance Department, Riverside County Auditor-Controller's Office.

Collected within the
Levy Year Total Collections to Date
(1) Fiscal Year 2011-12 is the first full year since incorporation of Eastvale on October 1, 2010.

California Revenue and Taxation Code Section 2905 states that tax on unsecured property are to be taxed at rates fixed prior to the lien date (prior year). The City had no collection in prior fiscal year of which taxes were collected in subsequent years.
(2) Fiscal Year 2012-13 collected within the year of levy includes a one-time settlement amount of $483,426 resulting from renegotiations with the County of Riverside of the Riverside Neutrality Agreement and Property Tax Allocation Factor.
108
846
City of Eastvale
Ratio of Outstanding Debt by Type
Last Ten Fiscal Years
General Lease Total % of Actual
Fiscal Obligation Revenue Loans Governmental Assessed Value Year Bonds Bonds Payable Activities of Property Per Capita 2012 - $ -$ -$ $ 0.000% - $ -
2013 - - - 0.000% - -
2014 - - - 0.000% - -
2015 - - - 0.000% - -
2016 - - - 0.000% - -
2017 - - - 0.000% - -
2018 - - - 0.000% - -
2019 - 4,491,640 - 4,491,640 0.000% 68
2020 - 4,435,892 - 4,435,892 0.000% 67
2021 - 4,206,301 - 4,206,301 0.000% 62
Notes: Details regarding the City's outstanding debt can be found in the notes to the financial statement Source: City of Eastvale Finance Department
109
847
City of Eastvale
Ratio of General Bonded Debt
Last Ten Fiscal Years
General Tax Total Percent of
Fiscal Obligation Allocation Certificates of Governmental Assessed Debt per Year Bonds Bonds Participation Activities Value Capita
2012 - $ -$ -$ $ 0.00% - $ -
2013 - - - 0.00% - -
2014 - - - 0.00% - -
2015 - - - 0.00% - -
2016 - - - 0.00% - -
2017 - - - 0.00% - -
2018 - - - 0.00% - -
2019 - - - 0.00% - -
2020 - - - 0.00% - -
2021 - - - 0.00% - -
Notes: Details regarding the City's outstanding debt can be found in the notes to the financial statemen The City was incorporated during fiscal year 2010-2011. No information prior to that year is available Source: City of Eastvale Finance Department
110
848
City of Eastvale
Direct and Overlapping Bonded Debt
As of June 30, 2021
2020-21 Assessed Valuation $ 10,896,104,721
Outstanding Amount
Debt Percent Applicable to City
Overlapping Tax and Assessment Debt June 30, 2021 Applicable (1) June 30, 2021 Metropolitan Water District 26,830,000 $ 0.334% 89,612 $ Riverside Community College District 351,058,024 9.051 31,774,262 Corona-Norco Unified School District 513,748,462 22.427 115,218,368 Jurupa-Unified School District 178,602,972 14.724 26,297,502 Corona-Norco Unified School District Comm Facilities District 76,377,722 91.622-100 75,531,297 Jurupa Community Services District Comm Facilities District 294,812,000 34.931-100 289,319,923 Total Overlapping Tax and Assessment Debt $ 538,230,964 Direct and Overlapping General Fund Debt
Riverside County General Fund Obligations $ 717,525,698 3.479% 24,962,719 $ Riverside County Pension Obligation Bonds 881,575,000 3.479 30,669,994 Corona-Norco Unified School District General Fund Obligations 23,728,566 22.427 5,321,605 Jurupa Unified School District Certificates of Participation 53,254,440 14.724 7,841,184 City of Eastvale 0 100 0
Western Municipal Water District General Fund Obligations 6,815,211 10.671 727,251 Total Direct and Overlapping General Fund Debt $ 69,522,753 Overlapping Tax Increment Debt (Successor Agency) 298,127,995.00 8.164-17.768% 39,802,567.00 Total Direct Debt $ 4,206,301
Total Gross Overlapping Debt $ 645,556,284
Total Net Overlapping Debt $ 645,556,284
Gross Combined Total Debt $ 645,556,284 (2)
Net Combined Total Debt $ 645,556,284
Ratios to 2019-20 Assessed Valuation
Total Overlapping Tax and Assessment Debt 4.92%
Total Direct Debt 0.04%
Gross Combined Total Debt 5.92%
Net Combined Total Debt 5.92%
Rations to Redevelopment Successor Agency Incremental Valuation ($1,345,509,787) Total Overlapping Tax Increment Debt 2.96%
Notes:
(2) Excludes tax and revenue anticipation notes, enterprise revenue, mortgage revenue and non-bonded capital lease obligations.

Source: MuniServices (Avenue Insights and Statistics)
(1) The percentage of overlapping debt applicable to the city is estimated using taxable assessed property value. Applicable percentages were estimated by determining the portion of the overlapping district's assessed value that is within the boundaries of the city divided by the district's total taxable assessed value.
111
849
City of Eastvale
Legal Debt Margin Information
Last Ten Fiscal Years
(amount expressed in thousands)
Total Debt
Amount Applicable to
Legal Debt of Debt the Limit as a
Fiscal Assessed Limit (15% of Applicable to Legal Debt Percentage of Year Valuation Assessed Value) Debt Limit Margin the Debt Limit 2012 6,008,902 $ 901,335 $ - $ 930,972 $ 0.0%
2013 6,206,477 930,972 - 930,972 0.0%
2014 6,661,764 999,265 - 999,265 0.0%
2015 7,592,088 1,138,813 - 1,138,813 0.0%
2016 8,037,676 1,205,651 - 1,205,651 0.0%
2017 8,577,102 1,286,565 - 1,286,565 0.0%
2018 9,085,096 1,362,764 - 1,362,764 0.0%
2019 9,818,965 1,472,845 - 1,472,845 0.0%
2020 10,420,259 1,563,039 - 1,563,039 0.0%
2021 10,935,952 1,640,393 - 1,640,393 0.0%
Source: HdL, Coren & Cone
Notes: Section 43605 of the Government Code of the State of California limits the amount of general bonded indebtedness for public improvments to 15% of the assessed valuation of all reall and personal property of the City. The City has no general obligation bonded debt. 112
850
City of Eastvale
Pledged Revenue Coverage
Last Ten Fiscal Years
Less
Fiscal Operating Net Available
Year Revenue Expenses Revenue Principal Interest Coverage 2012 The City has no direct outstanding bonded debt
2013 The City has no direct outstanding bonded debt
2014 The City has no direct outstanding bonded debt
2015 The City has no direct outstanding bonded debt
2016 The City has no direct outstanding bonded debt
2017 The City has no direct outstanding bonded debt
2018 The City has no direct outstanding bonded debt
2019 The City has no direct outstanding bonded debt
2020 The City has no direct outstanding bonded debt
2021 The City has no direct outstanding bonded debt
Note: Details regarding the City's outstanding debt can be found in the notes to the financial statements Source: City of Eastvale Finance Department
Lease Revenue Bonds
113
851
City of Eastvale
Demographic and Economic Status
Last Ten Fiscal Years
(1) (2) (2) (3) (4)
Personal Per Capita
Calendar Income in Personal Unemployment
Year Population Thousands Income Median Age Rate
2012 55,602 1,514,209 $ 27,233 $ 30.1 13.5%
2013 57,251 1,723,999 30,113 31.1 12.2%
2014 59,185 1,723,881 29,127 30.8 10.2%
2015 59,151 1,793,044 30,313 31.2 5.5%
2016 63,162 1,586,340 25,115 31.8 4.5%
2017 64,613 1,592,100 24,641 31.9 4.0%
2018 64,855 1,688,799 26,040 32.7 4.4%
2019 66,078 1,882,938 28,496 33.2 3.2%
2020 66,413 1,984,346 29,879 33.1 2.9%
2021 67,626 2,148,484 31,770 33.1 8.6%
Source: (1) Population - California Department of Finance (2) Personal Income/Population - US Census Bureau
(3) Median Age - HdL Coren & Cone
(4) Unemployment Rate - HdL Coren & Cone
114
852
Number of Percent of Total
Business Name Employees Employment (%)
Amazon Fulfillment Center 3,400 10.56%
Walmart Distribution** 925 2.87%
Corona-Norco USD* 624 1.94%
Ingram Micro 581 1.80%
Costco 317 0.98%
Home Depot 228 0.71%
Grainger Inc. 223 0.69%
Komar Distribution Services 164 0.51%
Albertson 100 0.31%
Kmart Distribution Center 100 0.31%

20.69% 6,662
Total Top 10 Employers
Total City Labor Force (1) 32,200
Notes:
2015-16 is the city's first CAFR publication, therefore prior year data availability is limited. 2016-17 from previously published CAFR.
( - ) No Data available
Results based on direct correspondence with city’s local businesses. *Within the City of Eastvale only. Certificated and Classified Employees included. ** Includes 2 Distribution centers and NFI Industries
***Company contracted Employees, Company will be closing end of the year (1) Total City Labor Force provided by EDD Labor Force Data.

Source: Avenu Insights & Analytics
2020-21
City of Eastvale
Principal Employers
Current Fiscal Year (4)
115
853
Motor Vehicle License Sales Tax
Fiscal Property Sales & Vehicle in-lieu Fee in-lieu in-lieu Year Tax Use Tax Tax Tax Tax
2012 4,620 3,885 38 - -
2013 6,189 5,720 37 - -
2014 6,285 6,988 29 - -
2015 2,193 6,692 27 - -
2016 2,812 7,289 24 - -
2017 2,631 7,693 28 - -
2018 2,606 9,078 4,355 - -
2019 2,549 9,610 4,700 - -
2020 2,910 10,349 5,006
2021 3,024 28,120 5,247
Source: City of Eastvale Finance Department
(acrrual basis of accounting)
(amount expressed in thousands)
City of Eastvale
Governmental Activities Tax Revenues by Source
Last Ten Calendar Years
116
854
Franchise Other
Tax Taxes Total
310 1,346 10,199
448 1,330 13,724
355 1,419 15,076
343 1,616 10,871
390 1,638 12,153
451 1,420 12,223
362 1,552 17,953
346 1,545 18,750
1,245 1,645 23,175
442 5,938 42,771
(acrrual basis of accounting)
(amount expressed in thousands)
City of Eastvale
Governmental Activities Tax Revenues by Source - Continued Last Ten Calendar Years
117
855
Other
Calendar Retail All Other
Year Stores Outlets Total
2012 244,696 149,765 394,461
2013 278,326 265,151 543,477
2014 309,599 300,111 609,710
2015 339,959 325,662 665,621
2016 357,869 387,769 745,638
2017 367,606 398,041 765,647
2018 382,404 463,113 845,517
2019 472,690 442,403 915,093
2020 549,385 445,217 994,602
2021 558,785 511,449 1,070,234
Source: HdL, Coren & Cone/State of California Board of Equalization Note: Due to confidentiality issues, the names of the ten largest revenue payers are not available.

The categories presented are intended to provide alternative information regarding the sources of the City's revenue.

City of Eastvale
Taxable Sales by Category (in thousands of dollars)
Last Ten Calendar Years
118
856
City of Eastvale
Full-time City Employers
by Function
Last Ten Fiscal Years
General Community
Fiscal Year Government Public Safety Public Works Development Total 2012 6.00 0.00 0.00 0.00 6.00
2013 6.00 0.00 0.00 0.00 6.00
2014 7.00 0.00 0.00 2.00 9.00
2015 10.25 0.00 0.00 2.50 12.75
2016 9.50 0.00 0.00 2.25 11.75
2017 10.00 0.00 0.00 1.75 11.75
2018 13.75 0.00 0.00 4.00 17.75
2019 15.00 0.00 0.00 9.25 24.25
2020 18.50 0.00 0.00 12.25 30.75
2021 16.75 0.00 0.00 21.00 37.75
Source: City of Eastvale Finance Department
Notes: The City of Eastvale contracts services for Public Works, Planning, Building & Safety, Police and Fire. Parks and Recreation is provided by the Jurupa Community Services District. 119
857
City of Eastvale
Operating Indicators
by Function
Last Ten Fiscal Years
Fiscal Year
2012 2013 2014 2015
Finance
Business registration 817 920 1,061 1,837
applications / renewals
Building and Safety
Construction valuation 133,358,335 $ 201,070,031 $ 168,641,107 $ 184,550,926 $ Building permits issued 2,105 1,509 2,168 2,481
Public Safety
Total arrests 648 746 953 612
Calls for service 22,154 27,826 17,630 27,579
Source: City of Eastvale, Various Departments
120
858
City of Eastvale
Operating Indicators - Continued
by Function
Last Ten Fiscal Years
Fiscal Year
2016 2017 2018 2019 2020 2021
1,632 1,297 2,083 1,625 1,124 2,396
$ 230,282,478 205,136,969 $ 75,756,134 $ 154,206,189 $ 188,393,503 $ 434,097,814 $ 1,584 1,677 1,196 1,488 1,416 4,138
621 571 488 532 510 475
31,875 28,717 31,204 25,797 24,211 24,171
121
859
City of Eastvale
Capital Asset Statistics
by Function
Last Ten Fiscal Years
Traffic Signaled
Fiscal Year Street (miles) Intersections Bridges Buildings 2012 307 41 1 -
2013 320 42 1 -
2014 334 44 1 -
2015 365 44 1 1
2016 367 47 2 1
2017 368 47 2 1
2018 368 48 2 1
2019 368 50 2 3
2020 368 64 2 4
2021 414 67 2 4
Source: City of Eastvale Public Works Department
122
860

AGENDA STAFF REPORT
City Council Meeting

CITY COUNCIL BUSINESS
Agenda Item No. 13.2
January 26, 2022
Introduc*on of an Ordinance for Specific Regula*ons for Organics Waste Disposal Reduction, Recycling, and Solid Waste Collection Prepared By:

Stephanie Vasquez, Management Analyst
Recommended Action(s)
Staff recommends that the City Council introduce, read by tle and waive further reading of
Ordinance 2022-XX, rela
ng to solid waste handling, organics recycling, and edible food recovery., and adopt a resolution setting a self-haul permit fee.

Summary
The California Integrated Waste Management Act of 1989 (the “Act”) established a solid waste management process that requires ci
es and other local jurisdic
ons to adopt and implement plans
to divert the amount of solid waste generated by maximizing reuse and recycling. Over the past decade, the California Legislature has amended and added provisions to the Act to reinforce the ambi
ous statewide diversion goals. For example, Assembly Bill No. 341 (“AB 341”) amended the Act to, among other things, require commercial waste generators to arrange for recycling services.

Assembly Bill No. 1826 (“AB 1826”) amended the Act to include provisions regarding organic waste recycling for commercial waste generators. Senate Bill No. 1383 (“SB 1383”) builds upon AB 1826 and expands mandatory organic waste recycling requirements to all governmental, commercial, and residen
al en

es to support achievement of the statewide organic waste disposal reduc on by
diverting 75 percent, from 2014 levels, of organic waste from landfills by 2025.

The ordinance provides waste and recycling requirements for all residents, commercial businesses and establishes administra
ve and enforcement policies for the City’s franchise waste hauler and for City staff to manage the program.
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The City's exis
ng solid waste regula
ons were comprehensively reviewed as a part of this effort and the proposed ordinance includes changes to the regula ons to improve clarity and consistency,
to maximize the defensibility of waste rates against a Proposi on 218 challenge, and to incorporate
changes required to make the City's ordinance consistent with the new Franchise Agreement with Waste Management that goes into effect on July 1, 2022.

Background
The ordinance addresses SB 1383 requirements, which went into effect on January 1, 2022, and creates an enforceable mechanism for collection and recycling of organic waste and food recovery:

Residen
al and Commercial waste generators must subscribe to mandatory organic waste recycling collec
on services and source separate their organic waste in the appropriate container provided by the waste hauler.

Allow for commercial waste generators to receive a waiver from organic recycling requirements when evidence of the amount of organic waste generated is below a minimum threshold or there is a lack of physical adequate space for the collec on containers is
provided.

Standardiza
on of container colors across the state (to be fully implemented by January 1, 2036), and require a jurisdic
on to place a label on each new container or lid provided to generators consistent with the container collec
on requirement. Edible food recovery
provisions for Tier I and Tier II commercial edible food generators which requires these generators to arrange to recover the maximum amount of edible food that would otherwise be disposed and to contract with a food recovery organiza on for food recovery services and
keep records of their donated food.

Tier I generators include:

Supermarket
Grocery store with a total facility size equal to or greater than 10,000 square feet Food service provider
Food distributor
Wholesale food vendor
Tier II generators include:

Restaurant with 250 or more seats, or a total facility size equal to or greater than 5,000 square feet
Hotel with an on-site food facility and 200 or more rooms Health facility with an on-site food facility and 100 or more beds Large venue
Large event
A State agency with a cafeteria with 250 or more seats or total cafeteria facility size equal to or greater than 5,000 square feet
A school, college, university, or other educa
onal facility with an on-site food
facility
Establishing the requirements for the City to procure recycled organic waste products such as compost, mulch, renewable natural gas, electricity and recycled content paper and paper products.

Under Sec
on 166.05.310-Self-Haul Permit, prior to issuing a self-haul permit, among other things, city staff will need to review an applica
on and suppor
ng documents, conduct an inspec
on of the
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862
vehicle the applicant is proposing to use to haul the waste, confirm ownership of vehicle, verify that the applicant has a valid drivers’ license, inspect the applicant’s proof of insurance, and monitor the applicant’s compliance throughout the year. Staff es
mates that the issuance and administra
on a
self-haul permit will require approximately 4.5 hours of staff time per permit, per year.

The administra
on and compliance du
es will fall to the Environmental Compliance Analyst. The fully burdened salary rate of the Environmental Compliance Analyst is over $66 per hour. Given the es
mated 4.5 hours of staff
me, per permit per year, staff is recommending that the self-haul permit fee be set at $265.00.

Environmental
This ordinance is not subject to the California Environmental Quality Act (CEQA) pursuant to the State CEQA Guidelines, California Code of Regula
ons, Title 14, Chapter 3, Sec
on 15308, which
exempts "ac
ons by regulatory agencies for protec
on of the environment." This Ordinance is
consistent with the goals of California State Assembly Bills 939, 341, and 1826, and Senate Bill 1383.

Strategic Plan Action - Priority Level: N/A | Target #: N/A | Goal #: N/A Not applicable.

Fiscal Impact
Senate Bill 1383 implementa
on will not impact the City. Fees are collected by the franchised waste hauler Waste Management. Staff es
mates three permits applica
ons per year for a total revenue
of $795 annually.

Prior City Council/Commission Action
City Council adopted ordinance 2020-04 relating to SB 341.

Attachment(s)
Attachment 1 - Ordinance
Attachment 2 - Self-Haul Permit Fee Resolution
Attachment 3 - Fee Worksheet Waste Hauler.pdf
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ORDINANCE NO. 2021-XX

AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF EASTVALE, CALIFORNIA AMENDING AND RESTATING CHAPTER 16.05 (SOLID

WASTE COLLECTION AND DISPOSAL) OF THE CITY OF EASTVALE

MUNICIPAL CODE
WHEREAS, the California Integrated Waste Management Act of 1989 (California Public Resources Code Section 40000, et seq., as amended, supplemented, superseded, and replaced from time to time), requires cities and counties to reduce, reuse, and recycle (including composting) Solid Waste generated in their jurisdictions to the maximum extent feasible before any incineration or landfill disposal of waste, to conserve water, energy, and other natural resources, and to protect the environment; and
WHEREAS, Assembly Bill 341 of 2011 amended the California Integrated Waste Management Act of 1989 to place requirements on businesses and Multi-Family property owners that generate a specified threshold amount of Solid Waste to arrange for recycling services and require the City to implement a Mandatory Commercial Recycling program; and WHEREAS, Assembly Bill 1826 of 2014 amended the California Integrated Waste Management Act of 1989 to require businesses and Multi-Family property owners that generate a specified threshold amount of Solid Waste, Recycling, and Organic Waste per week to arrange for recycling services for that waste, require the City to implement a recycling program to divert Organic Waste from businesses subject to the law, and require the City to implement a Mandatory Commercial Organics Recycling program; and
WHEREAS, SB 1383, the Short-lived Climate Pollutant Reduction Act of 2016, amended the California Integrated Waste Management Act of 1989 to require CalRecycle to develop regulations to reduce organic materials in landfills as a source of methane. The regulations place requirements on multiple entities including the City, residential households, Commercial Businesses and business owners, Commercial Edible Food Generators, haulers, Food Recovery Organizations, and Food Recovery Services to support achievement of Statewide Organic Waste disposal reduction targets; and
WHEREAS, SB 1383, the Short-lived Climate Pollutant Reduction Act of 2016, requires the City to adopt and enforce an ordinance or enforceable mechanism to implement relevant provisions of SB 1383 Regulations. This ordinance will also help reduce food insecurity by requiring Commercial Edible Food Generators to arrange to have the maximum amount of their Edible Food, that would otherwise be disposed, be recovered for human consumption; and WHEREAS, on October 28, 2020 the City Council approved a “Collection Services Agreement for the Provision of Residential and Commercial Garbage, Recyclable Materials and Organic Waste Collection, Recycling, and Disposal Services” with USA Waste of California, Inc., the term of which commences on July 1, 2022. This ordinance amends Chapter 16.05 to ensure consistency with the terms and conditions of the new franchise agreement. 864
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NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF EASTVALE DOES ORDAIN AS FOLLOWS:

SECTION 1: CEQA ENVIRONMENTAL DETERMINATION.

The City Council exercises its independent judgment and finds that this ordinance is not subject to the California Environmental Quality Act (CEQA) pursuant to the State CEQA Guidelines, California Code of Regulations, Title 14, Chapter 3, Section 15308, which exempts "actions by regulatory agencies for protection of the environment." This Ordinance is consistent with the goals of California State Assembly Bills 939, 341, and 1826, and Senate Bill 1383.

SECTION 2. AMENDMENT TO CHAPTER 16.05, “SOLID WASTE COLLECTION AND DISPOSAL”
Chapter 16.05, Solid Waste Collection and Disposal, is hereby amended in restated in its entirety as set forth in Exhibit A.

SECTION 3. MODEL WATER EFFICIENT LANDSCAPING ORDINANCE REQUIREMENTS The following Section 14.25.120 is hereby added to Chapter 17.276 (Water-Efficient Landscapes):
“14.24.120 Landscape Design Plan
As applicable, all persons and/or entities subject to the State Model Water Efficient Landscape Ordinance (23 CCR, Division 2, Chapter 2.7) shall comply with Sections 492.6(a)(3)(B), (C), (D), and (G), of the State Model Water Efficient Landscape Ordinance, as amended September 15, 2015, and as it may be amended in the future.”
SECTION 4. AMENDMENTS TO CHAPTER 4.06 (PURCHASING OF GOODS AND SERVICES; DISPOSITION OF SURPLUS SUPPLIES AND EQUIPMENT) The following Section 4.06.130 is hereby added to Chapter 4.06 (Purchasing of Goods and Services; Disposition of Surplus Supplies and Equipment) “4.06.130 Recovered Organic Material Product Procurement and Recycled-Content Paper Procurement
A. All City departments, and direct service providers to the City, as applicable, must comply with the City’s Recovered Organic Material Produce and Recycled-Content Paper Procurement Policy, as amended.

B. All vendors providing paper products and printing and writing paper shall:
865
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1. If fitness and quality are equal, provide recycled-content paper products and recycled-content printing and writing paper that consists of at least 30 percent, by fiber weight, postconsumer fiber instead of non-recycled products whenever recycled paper products and printing and writing paper are available at the same or lesser total cost than non-recycled items or at a total cost of no more than one percent (1%) of the total cost for non-recycled items.

2. Provide paper products and printing and writing paper that meet Federal Trade Commission recyclability standard as defined in 16 Code of Federal Regulations (CFR) Section 260.12.

3. Certify in writing, under penalty of perjury, the minimum percentage of postconsumer material in the paper products and printing and writing paper offered or sold to the City. This certification requirement may be waived if the percentage of postconsumer material in the paper products, printing and writing paper, or both can be verified by a product label, catalog, invoice, or a manufacturer or vendor internet website.

4. Certify in writing, on invoices or receipts provided, that the paper products and printing and writing paper offered or sold to the City is eligible to be labeled with an unqualified recyclable label as defined in 16 Code of Federal Regulations (CFR) Section 260.12 (2013).

5. Provide records to the City’s recordkeeping designee, of all paper products and printing and writing paper purchases (both recycled-content and non-recycled content, if any is purchased). Records shall include a copy (electronic or paper) of the invoice or other documentation of purchase, written certifications as required in this Section, quantity purchased, date purchased, and recycled content (including products that contain none), and if non-recycled content paper products or printing and writing papers are provided, include a description of why recycled-content paper products or printing and writing papers were not provided.” SECTION 5. SEVERABILITY
If any chapter, subsection, subdivision, sentence, clause, phrase, or portion of this ordinance, is for any reason held to be invalid or unconstitutional by the decision of any court of competent jurisdiction, such decision will not affect the validity of the remaining portions of this ordinance. The City Council hereby declares that it would have adopted this ordinance, and each chapter, subsection, subdivision, sentence, clause, phrase, or portion thereof, irrespective of the fact that any one or more Sections, subsections, subdivisions, sentences, clauses, phrases, or portions thereof be declared invalid or unconstitutional.

SECTION 6. EFFECTIVE DATE.

This ordinance shall take effect thirty (30) days after its final passage by the City Council. 866
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SECTION 7. CITY CLERK ACTION
The City Clerk is authorized and directed to cause this Ordinance to be published within fifteen (15) days after its passage in a newspaper of general circulation and circulated within the City in accordance with Government Code Section 36933(a) or, to cause this Ordinance to be published in the manner required by law using the alternative summary and posting procedure authorized under Government Code Chapter 39633(c).

PASSED, APPROVED AND ORDAINED this ____ day of _____, 2022. _____________________
Clint Lorimore
Mayor
APPROVED AS TO FORM: ATTEST:
____________________________ ___________________________ Erica Vega Marc A. Donohue
City Attorney City Clerk/Communications Director
867
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STATE OF CALIFORNIA )
COUNTY OF RIVERSIDE ) §

CITY OF EASTVALE )
I, Marc A. Donohue, City Clerk/Communications Director of the City of Eastvale, California, do hereby certify that the foregoing Ordinance No. 2022-XX was duly introduced at a meeting of the City Council of the City of Eastvale, California, on the 26th day of January, 2022, and was passed by the City Council of the City of Eastvale, California, at a regular meeting held on the __ day of ________, 2022, by the City Council of the City of Eastvale, California, by the following vote:

AYES:

NOES:

ABSTAIN:

ABSENT:

Marc A. Donohue, MMC
City Clerk/Communications Director
868
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EXHIBIT A
“Chapter 16.05 SOLID WASTE COLLECTION AND DISPOSAL
ARTICLE I. GENERAL PROVISIONS
ARTICLE II. SOLID WASTE MANAGEMENT
ARTICLE III. FRANCHISES
ARTICLE IV. SELF-HAULING
ARTICLE V. NON-ORGANIC RECYCLABLES, GREEN WASTE, AND C&D MATERIALS ARTICLE VI. ORGANIC WASTE
ARTICLE VII. PROHIBITED ACTS
ARTICLE VIII. ENFORCEMENT
ARTICLE I. – GENERAL PROVISIONS
Sec. 16.05.010. – Purpose; Findings.

Sec. 16.05.020. – Definitions.

Sec. 16.05.010. – Purpose; Findings.

A. Purpose. The management and proper disposal of Solid Waste is a matter of great importance to the City, its citizens, visitors, property owners and businesses. The City finds that the public health, safety, and well-being require the generation, accumulation, handling, collection, transportation, conversion and disposal of Solid Waste be controlled and regulated by the City through the comprehensive system provided in this Chapter. This Chapter is intended to ensure Solid Waste Handling Services are readily available, adhere to uniform standards, and are reliable, clean, and efficient. The City has a strong interest in reducing the harboring and breeding of rodents and insects, reducing the spread of disease, and preventing pollution and other unsightly degradation of the environment, which can occur with the improper handling of Solid Waste and the excess accumulation of Solid Waste.

B. Findings. The City finds and declares:

1. 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.
869
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2. The Legislature of the State of California, by enactment of the California Integrated Waste Management Act of 1989, (“AB 939” or the “Act”) (codified at Public Resources Code §§ 4000 et seq.) established a solid waste management process that requires cities and other local jurisdictions to adopt and implement plans to reduce the amount of solid waste generated within their jurisdiction and to maximize reuse and recycling.

3. AB 939 states that the frequency of solid waste collection, the means of solid waste collection and transportation, levels of services, charges and fees for services, and the nature, location and extent of providing solid waste services, are matters of local concern.

4. AB 939 expressly allows cities to provide solid waste services to its residents by its own forces or by authorizing a private entity to provide those services.

5. This Chapter implements Article XI, § 7 of the California Constitution and AB 939 in the City of Eastvale and protects public health and safety by authorizing the City Council to provide solid waste handling service itself or to award one or more franchises to private entities.

Sec. 16.05.120. - Definitions.
“AB 939” or “Act” means the California Integrated Waste Management Act of 1989, codified in part at Public Resources Code, §§ 40000 et seq. as it may be amended, and as implemented by the regulations of CalRecycle or its successor agency.
“Account Holder” means the persons or entities whose name(s) are on a Solid Waste Franchisee’s account for a Premises.
“Authorized Collector” means a private contractor authorized to provide collection services on behalf of the City through contract, exclusive franchise agreement, or non-exclusive franchise agreement.
“Bin” means a receptacle, typically between one and six cubic yards, provided by a Solid Waste Franchisee for the collection of Solid Waste.
“Blue Container” has the same meaning as in 14 CCR Section 18982(a)(5) and shall be used for the purpose of storage and collection of Source Separated Recyclable Materials or Source Separated Blue Container Organic Waste.
“Bulky Waste” means Solid Waste that would not typically fit within a Container, including, but not limited to, furniture, carpets, mattresses, and oversized green material such as tree trunks and large branches if no larger than two feet in diameter and four feet in length, and similar large items discarded from a single family dwelling. “Bulky Waste” does not include Covered Electronic 870
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Devices, such as televisions, radios, computers, monitors, and the like, which are regarded as Universal Waste, the disposal of which is governed by regulation of the Department of Toxic Substances Control.
“CalRecycle” means California's Department of Resources Recycling and Recovery, which is the Department designated with responsibility for developing, implementing, and enforcing SB 1383 Regulations on jurisdictions (and others).
“California Code of Regulations” or “CCR” means the State of California Code of Regulations. CCR references are preceded with a number that refers to the relevant Title of the CCR (e.g., “14 CCR” refers to Title 14 of CCR).
“City” means the City of Eastvale, California, a municipal corporation, and all of the territory lying within the municipal boundaries of the City as presently existing and all geographic areas which may be added or annexed to the City.
“City Manager” means a person having that title in the employ of the City of Eastvale, or the City Manager’s designated representative.
“City Premises” means City-owned or operated Premises where Solid Waste is generated or accumulated.
“Commercial Business” or “Commercial” means a firm, partnership, proprietorship, joint-stock company, corporation, or association, whether for-profit or nonprofit, strip mall, industrial facility, or a multifamily residential dwelling as defined in 14 CCR Section 18982(a)(6). A MultiFamily Residential Dwelling that consists of fewer than five (5) units is not a Commercial Business for purposes of implementing this Chapter.
“Commercial Edible Food Generator” includes a Tier One or a Tier Two Commercial Edible Food Generator as defined in 14 CCR Section 18982(a)(73) and (a)(74). For the purposes of this definition, Food Recovery Organizations and Food Recovery Services are not Commercial Edible Food Generators.
“Compliance Review” means a review of records by the City to determine compliance with this Chapter.
“Community Composting” means any activity that composts green material, agricultural material, food material, and vegetative food material, alone or in combination, and the total amount of feedstock and Compost on-site at any one time does not exceed 100 cubic yards and 750 square feet, as specified in 14 CCR Section 17855(a)(4); or, as otherwise defined by 14 CCR Section 18982(a)(8).
“Compost” has the same meaning as in 14 CCR Section 17896.2(a)(4), as may be amended from time to time.
871
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“Compost Facility” means a Solid Waste facility that processes Organic Waste to produce Compost or mulch.
“Compostable Plastic” means food-service and food-packaging plastic materials or plastic bags used for collecting organics material that are placed in the Green Container and transported to a compostable material handling operations or facilities, in-vessel digestion operations or other facility provided the organic waste processing facility accepts the material and has provided written notification annually to the City stating that the facility can process and recover that material for composability, as defined in 14 CCR Section 18984.1(a)(1)(A) for three container systems, and 18984.2(a)(1)(C) for two container systems. “Construction and Demolition Material” or “C&D Material” means discarded building materials, “inert wastes” as defined in Public Resources Code § 41821.3(a)(1) (e.g. rock, concrete, brick, sand, soil ceramics and cured asphalt), recyclable construction and demolition materials, packaging, plaster, drywall, rubble resulting from construction, remodeling, repair and demolition operations, but does not include asbestos-containing materials or Hazardous Waste. “Container” means any container, regardless of color.
“Container Contamination” or “Contaminated Container” means a container, regardless of color, that contains Prohibited Container Contaminants, as defined in 14 CCR Section 18982(a)(55). “Debris Box” means a Container, typically ten to forty cubic yards, provided by a Solid Waste Franchisee for the collection of Solid Waste that is normally tipped loaded onto a motor vehicle and transported to an appropriate facility.
“Designee” means an entity that the City contracts with or otherwise arranges to carry out any of the City’s responsibilities of this Chapter as authorized in 14 CCR Section 18981.2. A Designee may be a government entity, a hauler, a private entity, or a combination of those entities. “Edible Food” means food intended for human consumption, as defined in 14 CCR Section 18982(a)(18). For the purposes of this Chapter as defined in 14 CCR Section 18982(a)(18), “Edible Food” is not Solid Waste if it is recovered and not discarded. Nothing in this Chapter or in 14 CCR, Division 7, Chapter 12 requires or authorizes the Recovery of Edible Food that does not meet the food safety requirements of the California Retail Food Code. “Enforcement Action" means an action by the City to address non-compliance with this Chapter including, but not limited to, issuing administrative citations, fines, penalties, or using other remedies.
“Enforcement Official” means the city manager or their authorized designee(s) who is/are partially or wholly responsible for enforcing this Chapter. “Excluded Waste” means hazardous substance, hazardous waste, infectious waste, designated waste, volatile, corrosive, medical waste, infectious, regulated radioactive waste, and toxic 872
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substances or material that facility operator(s), which receive materials from the City and its generators, reasonably believe(s) would, as a result of or upon acceptance, transfer, processing, or disposal, be a violation of local, State, or Federal law, regulation, or ordinance, including:
land use restrictions or conditions, waste that cannot be disposed of in Class III landfills or accepted at the facility by permit conditions, waste that in the City, or its Designee’s reasonable opinion would present a significant risk to human health or the environment, cause a nuisance or otherwise create or expose the City, or its Designee, to potential liability; but not including de minimis volumes or concentrations of waste of a type and amount normally found in SingleFamily or Multi-Family Solid Waste after implementation of programs for the safe collection, processing, recycling, treatment, and disposal of batteries and paint in compliance with Sections 41500 and 41802 of the California Public Resources Code. “Food Distributor” means a company that distributes food to entities including, but not limited to, Supermarkets and Grocery Stores, as defined in 14 CCR Section 18982(a)(22). “Food Facility” has the same meaning as in Section 113789 of the Health and Safety Code. “Food Recovery” means actions to collect and distribute food for human consumption that otherwise would be disposed, as defined in 14 CCR Section 18982(a)(24). “Food Recovery Organization” means an entity that engages in the collection or receipt of Edible Food from Commercial Edible Food Generators and distributes that Edible Food to the public for Food Recovery either directly or through other entities as defined in 14 CCR Section 18982(a)(25), including, but not limited to:
(1) A food bank as defined in Section 113783 of the Health and Safety Code; (2) A nonprofit charitable organization as defined in Section 113841 of the Health and Safety code; and,
(3) A nonprofit charitable temporary food facility as defined in Section 113842 of the Health and Safety Code.

A Food Recovery Organization is not a Commercial Edible Food Generator for the purposes of this Chapter and implementation of 14 CCR, Division 7, Chapter 12 pursuant to 14 CCR Section 18982(a)(7).

If the definition in 14 CCR Section 18982(a)(25) for Food Recovery Organization differs from this definition, the definition in 14 CCR Section 18982(a)(25) shall apply to this Chapter.
“Food Recovery Service” means a person or entity that collects and transports Edible Food from a Commercial Edible Food Generator to a Food Recovery Organization or other entities for Food 873
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Recovery, as defined in 14 CCR Section 18982(a)(26). A Food Recovery Service is not a Commercial Edible Food Generator for the purposes of this Chapter and implementation of 14 CCR, Division 7, Chapter 12 pursuant to 14 CCR Section 18982(a)(7). “Food Service Provider” means an entity primarily engaged in providing food services to institutional, governmental, Commercial, or industrial locations of others based on contractual arrangements with these types of organizations, as defined in 14 CCR Section 18982(a)(27). “Gray Container” has the same meaning as in 14 CCR Section 18982(a)(28) and shall be used for the purpose of storage and collection of Gray Container Waste. “Gray Container Waste” means Solid Waste that is collected in a Gray Container as specified in 14 CCR Sections 18984.1(a) and (b), as defined in 14 CCR Section 17402(a)(6.5). Gray Container Waste may specifically include carpet, Non-Compostable Paper and textiles. “Green Container” has the same meaning as in 14 CCR Section 18982(a)(29) and shall be used for the purpose of storage and collection of Source Separated Green Container Organic Waste. “Green Material” and “Yard Waste” means leaves, grass clippings, brush, branches and other forms of organic materials generated from maintenance or alteration of landscapes or gardens including, but not limited to, tree trimmings, prunings, brush and weeds and incidental pieces of untreated scrap lumber. “Green Material” includes holiday trees (except such trees which are frosted, flocked or which contain tinsel or metal), but does not include stumps or branches exceeding four inches (4”) in diameter or four feet (4’) in length, or palm fronds, or yucca, which are not suitable for composting.
“Grocery Store” means a store primarily engaged in the retail sale of canned food; dry goods; fresh fruits and vegetables; fresh meats, fish, and poultry; and any area that is not separately owned within the store where the food is prepared and served, including a bakery, deli, and meat and seafood departments, as defined in 14 CCR Section 18982(a)(30). “Hauler Route” means the designated itinerary or sequence of stops for each segment of the City’s collection service area, as defined in 14 CCR Section 18982(a)(31.5). “Hazardous Waste” means any waste materials or mixture of wastes defined as a “hazardous substance” or “hazardous waste” pursuant to the Resource Conservation and Recovery Act (“RCRA”), 42 U.S.C. §§ 6901 et seq., the Comprehensive Environmental Response, Compensation and Liability Act (“CERCLA”), 42 U.S.C. §§ 9601 et seq., the Carpenter-Presley-Tanner Hazardous Substance Account Act (“HSAA”), codified at California Health & Safety Code §§ 25300 et seq.; the Electronic Waste Recycling Act of 2003, codified at California Health & Safety Code §§ 25214.9et seq. and California Public Resources Code §§ 41516 et seq., laws governing Universal Waste, all future amendments to any of them, or as defined by CalRecycle or the Department of Toxic Substances Control, or by their respective successor agencies. If there is a conflict in the definitions employed by two or more agencies having jurisdiction over hazardous or Solid Waste, 874
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the term “Hazardous Waste” shall be construed to have the broader, more encompassing definition.
“High Diversion Organic Waste Processing Facility” has the same meaning as defined in 14 CCR Section 18982(a)(33).
“Household Hazardous Waste” means Hazardous Waste, including Universal Waste or Covered Electronic Devices, generated at a Single-Family or Multifamily Residential Premises, including but not limited to dry cell household batteries; cell phones and PDAs; used motor oil; used oil filters when contained in a sealed plastic bag; cooking oil; compact fluorescent light bulbs contained in a sealed plastic bag; cleaning products; pesticides; herbicides; insecticides; painting supplies; automotive products; solvents; stripes; and adhesives; auto batteries; and Universal Waste generated at a Single-Family or Multifamily Residential Premises. “Inspection” means a site visit where the City reviews records, containers, and an entity’s collection, handling, recycling, or landfill disposal of Organic Waste or Edible Food handling to determine if the entity is complying with requirements set forth in this Chapter, as defined in 14 CCR Section 18982(a)(35).
“Large Event” means an event, including, but not limited to, a sporting event or a flea market, that charges an admission price, or is operated by a local agency, and serves an average of more than 2,000 individuals per day of operation of the event, at a location that includes, but is not limited to, a public, nonprofit, or privately owned park, parking lot, golf course, street system, or other open space when being used for an event. If the definition in 14 CCR Section 18982(a)(38) differs from this definition, the definition in 14 CCR Section 18982(a)(38) shall apply.
“Large Venue” means a permanent venue facility that annually seats or serves an average of more than 2,000 individuals within the grounds of the facility per day of operation of the venue facility. For purposes of this Chapter and implementation of 14 CCR, Division 7, Chapter 12, a venue facility includes, but is not limited to, a public, nonprofit, or privately owned or operated stadium, amphitheater, arena, hall, amusement park, conference or civic center, zoo, aquarium, airport, racetrack, horse track, performing arts center, fairground, museum, theater, or other public attraction facility. For purposes of this Chapter and implementation of 14 CCR, Division 7, Chapter 12, a site under common ownership or control that includes more than one Large Venue that is contiguous with other Large Venues in the site, is a single Large Venue. If the definition in 14 CCR Section 18982(a)(39) differs from this definition, the definition in 14 CCR Section 18982(a)(39) shall apply.
“Local Education Agency” means a school district, charter school, or county office of education that is not subject to the control of city or county regulations related to Solid Waste, as defined in 14 CCR Section 18982(a)(40).
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“Multi-Family Residential Dwelling” or “Multi-Family” means of, from, or pertaining to residential premises with five (5) or more dwelling units. Multi-Family premises do not include hotels, motels, or other transient occupancy facilities, which are considered Commercial Businesses.
“MWELO” refers to the Model Water Efficient Landscape Ordinance (MWELO), 23 CCR, Division 2, Chapter 2.7.
“Non-Compostable Paper” includes but is not limited to paper that is coated in a plastic material that will not breakdown in the composting process, as defined in 14 CCR Section 18982(a)(41).
“Non-Organic Recyclables” means non-putrescible and non-hazardous recyclable wastes including but not limited to bottles, cans, metals, plastics and glass, as defined in 14 CCR Section 18982(a)(43).
“Notice of Violation (NOV)” means a notice that a violation of this Chapter has occurred that includes a compliance date to avoid an action to seek penalties, as defined in 14 CCR Section 18982(a)(45) or further explained in 14 CCR Section 18995.4. “Organic Waste” means Solid Wastes containing material originated from living organisms and their metabolic waste products, including but not limited to food, green material, landscape and pruning waste, organic textiles and carpets, lumber, wood, Paper Products, Printing and Writing Paper, manure, biosolids, digestate, and sludges as defined in 14 CCR Section 18982(a)(46). Biosolids and digestate are as defined by 14 CCR Section 18982(a).

Notwithstanding the foregoing definition, Paper Products, Printing and Writing Paper, organic textiles, and carpets shall not be placed in the Green Container as Source Separated Green Container Organic Waste (SSGCOW).
“Organic Waste Generator” means a person or entity that is responsible for the initial creation of Organic Waste, as defined in 14 CCR Section 18982(a)(48). “Owner” means the persons or entities listed on the last equalized assessment roll as the owner of a lot or parcel of real property within the City. “Paper Products” include, but are not limited to, paper janitorial supplies, cartons, wrapping, packaging, file folders, hanging files, corrugated boxes, tissue, and toweling, as defined in 14 CCR Section 18982(a)(51). Paper Products, when source separated, shall be considered Source Separated Recyclable Materials.
“Person in Charge” means an Owner, tenant, occupant or other person or persons responsible for the day to day operation of a Premises.
“Premises” means place where any person resides, or any business is carried on or conducted, or any other place upon which Solid Waste is generated or accumulated. 876
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“Printing and Writing Papers” include, but are not limited to, copy, xerographic, watermark, cotton fiber, offset, forms, computer printout paper, white wove envelopes, manila envelopes, book paper, note pads, writing tablets, newsprint, and other uncoated writing papers, posters, index cards, calendars, brochures, reports, magazines, and publications, as defined in 14 CCR Section 18982(a)(54). Printing and Writing Papers, when source separated, shall be considered Source Separated Recyclable Materials.
“Prohibited Container Contaminants” means the following: (i) discarded materials placed in the Blue Container that are not identified as acceptable Source Separated Recyclable Materials for the City’s Blue Container; (ii) discarded materials placed in the Green Container that are not identified as acceptable Source Separated Green Container Organic Waste for the City’s Green Container; (iii) discarded materials placed in the Gray Container that are acceptable Source Separated Recyclable Materials and/or Source Separated Green Container Organic Wastes to be placed in the City’s Green Container and/or Blue Container; and, (iv) Excluded Waste placed in any container.
“Recovered Organic Waste Products” means products made from California, landfill-diverted recovered Organic Waste processed in a permitted or otherwise authorized facility, as defined in 14 CCR Section 18982(a)(60).
“Recovery” means any activity or process described in 14 CCR Section 18983.1(b), as defined in 14 CCR Section 18982(a)(49).
“Recycled-Content Paper” means Paper Products and Printing and Writing Paper that consists of at least 30 percent, by fiber weight, postconsumer fiber, as defined in 14 CCR Section 18982(a)(61).
“Remote Monitoring” means the use of the internet of things (IoT) and/or wireless electronic devices to visualize the contents of Blue Containers, Green Containers, and Gray Containers for purposes of identifying the quantity of materials in containers (level of fill) and/or presence of Prohibited Container Contaminants.
“Restaurant” means an establishment primarily engaged in the retail sale of food and drinks for on-premises or immediate consumption, as defined in 14 CCR Section 18982(a)(64). “Route Review” means a visual Inspection of containers along a Hauler Route for the purpose of determining Container Contamination, and may include mechanical Inspection methods such as the use of cameras, as defined in 14 CCR Section 18982(a)(65). “SB 1383” means Senate Bill 1383 of 2016 approved by the Governor on September 19, 2016, which added Sections 39730.5, 39730.6, 39730.7, and 39730.8 to the Health and Safety Code, and added Chapter 13.1 (commencing with Section 42652) to Part 3 of Division 30 of the Public Resources Code, establishing methane emissions reduction targets in a Statewide effort to reduce emissions of short-lived climate pollutants as amended, supplemented, superseded, and replaced from time to time.
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“SB 1383 Regulations” or “SB 1383 Regulatory” means or refers to, for the purposes of this Chapter, the Short-Lived Climate Pollutants: Organic Waste Reduction regulations developed by CalRecycle and adopted in 2020 that created 14 CCR, Division 7, Chapter 12 and amended portions of regulations of 14 CCR and 27 CCR.
“Self-Hauler” means a person, who, in compliance with all applicable requirements of the City Code, hauls Solid Waste, Organic Waste or recyclable material he or she has generated directly to the appropriate facility, as required by this Chapter. “Self Haul Permit” means a permit issued by the City to Self Hauler under this Chapter. “Self Haul Permitee” means a person who has received a Self Haul Permit. “Single-Family” means of, from, or pertaining to any residential premises with fewer than five (5) units.
“Solid Waste” has the same meaning as defined in State Public Resources Code Section 40191.

Solid Waste includes, but is not limited to, Gray Container Waste, Non-Organic Recyclables, and Organic Waste.
“Solid Waste Enterprise” means any individual, partnership, joint venture, unincorporated private organization, or private corporation, which is regularly engaged in the business of providing Solid Waste Handling Services.
“Solid Waste Franchisee” means a Solid Waste Enterprise that has been granted the right and privilege by the City in accordance with a franchise agreement by and between the Solid Waste Enterprise and the City, or by operation of law, to perform one or more Solid Waste Handling Services within the City or a portion thereof.
“Solid Waste Handling Services” means the collection, transportation, processing, recycling, composting, conversion, retention and disposal of solid waste, construction and demolition materials, bulky waste, Household Hazardous Waste, and/or Universal Waste. “Source Separated” means materials, including commingled recyclable materials, that have been separated or kept separate from the Solid Waste stream, at the point of generation, for the purpose of additional sorting or processing those materials for recycling or reuse in order to return them to the economic mainstream in the form of raw material for new, reused, or reconstituted products, which meet the quality standards necessary to be used in the marketplace, as defined in 14 CCR Section 17402.5(b)(4). For the purposes of this Chapter, Source Separated shall include separation of materials by the generator, property owner, property owner’s employee, property manager, or property manager’s employee into different containers for the purpose of collection such that Source Separated materials are separated from Gray Container Waste or other Solid Waste for the purposes of collection and processing. 878
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“Source Separated Blue Container Organic Waste” means Source Separated Organic Wastes that can be placed in a Blue Container that is limited to the collection of those Organic Wastes and Non-Organic Recyclables as defined in Section 18982(a)(43), as defined by Section 17402(a)(18.7).
“Source Separated Green Container Organic Waste” means Source Separated Organic Waste that can be placed in a Green Container that is specifically intended for the separate collection of Organic Waste by the generator, excluding Source Separated Blue Container Organic Waste, carpets, Non-Compostable Paper, and textiles.
“Source Separated Recyclable Materials” means Source Separated Non-Organic Recyclables and Source Separated Blue Container Organic Waste.
“Spilled” means deposited, released, spilled, leaked, pumped, poured, emitted, emptied, discharged, injected, dumped or disposed into the environment, or which otherwise has come to be located outside an authorized container. The term “disposed into the environment” shall include, but is not limited to, the abandonment or discarding of barrels, bags, cans and other closed receptacles containing solid waste.
“State” means the State of California.
“Supermarket” means a full-line, self-service retail store with gross annual sales of two million dollars ($2,000,000), or more, and which sells a line of dry grocery, canned goods, or nonfood items and some perishable items, as defined in 14 CCR Section 18982(a)(71). “Tier One Commercial Edible Food Generator” means a Commercial Edible Food Generator that is one of the following:
(1) Supermarket.
(2) Grocery Store with a total facility size equal to or greater than 10,000 square feet. (3) Food Service Provider.
(4) Food Distributor.
(5) Wholesale Food Vendor.

If the definition in 14 CCR Section 18982(a)(73) of Tier One Commercial Edible Food Generator differs from this definition, the definition in 14 CCR Section 18982(a)(73) shall apply.
“Tier Two Commercial Edible Food Generator” means a Commercial Edible Food Generator that is one of the following:
(1) Restaurant with 250 or more seats, or a total facility size equal to or greater than 5,000 square feet.
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(2) Hotel with an on-site Food Facility and 200 or more rooms. (3) Health facility with an on-site Food Facility and 100 or more beds. (4) Large Venue.
(5) Large Event.
(6) A State agency with a cafeteria with 250 or more seats or total cafeteria facility size equal to or greater than 5,000 square feet.
(7) A Local Education Agency facility with an on-site Food Facility.

If the definition in 14 CCR Section 18982(a)(74) of Tier Two Commercial Edible Food Generator differs from this definition, the definition in 14 CCR Section 18982(a)(74) shall apply.
“Universal Waste” means and includes, but is not limited to, Universal Waste Electronic Devices” or “UWEDs,” (i.e., electronic devices subject to the regulation of the Department of Toxic Substances Control, 23 CCR §§ 66273.1, et seq.), and other Universal Wastes, including, but not limited to non-empty aerosol cans, fluorescent tubes, high intensity discharge lamps, sodium vapor lamps, and any other lamp exhibiting a characteristic of a hazardous waste, batteries (rechargeable nickel-cadmium batteries, silver button batteries, mercury batteries, small sealed lead acid batteries [burglar alarm and emergency light batteries] alkaline batteries, carbon-zinc batteries and any other batteries which exhibit the characteristic of a hazardous waste), mercury thermometers, and mercury-containing switches. “Wholesale Food Vendor” means a business or establishment engaged in the merchant wholesale distribution of food, where food (including fruits and vegetables) is received, shipped, stored, prepared for distribution to a retailer, warehouse, distributor, or other destination, as defined in 14 CCR Section 189852(a)(76). 880
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ARTICLE II. – SOLID WASTE MANAGEMENT
Sec. 16.05.100. – Collection Arrangements or Self-Haul Permit Required.

Sec. 16.05.110. – Containers – Use, Placement for Collection, Storage.

Sec. 16.05.120. – Clean-Up.

Sec. 16.05.130. – Disposal Frequency
Sec. 16.05.100. – Collection Arrangements or Self-Haul Permit Required.

In order to protect the public health, safety, and well-being, and to prevent the spread of vectors, the Person in Charge of a Premises in the City shall either:

A. Make arrangements with a Solid Waste Franchisee for Solid Waste Handling services, and keep such arrangement in good standing; or
B. Obtain a Self-Haul permit from the City and abide by the operational standards and all applicable provisions of this Chapter.

A violation of this Section is a misdemeanor and punishable as provided in Article VII of this Chapter.

Sec. 16.05.110. – Containers – Use, Placement for Collection, Storage.

A. Use. Every Person in Charge of a Premises shall:

1. Keep on the Premises a sufficient number of Containers to hold all Solid Waste, including Gray Container Waste, Non-Organic Recyclables, and Organic Waste that accumulate on the Premises each week without spilling, leaking, or emitting odors.

2. Deposit or cause to be deposited all Solid Waste, including Gray Container Waste, Non-Organic Recyclables, and Organic Waste generated or accumulated on the Premises into the proper Containers in accordance with the provisions of this Chapter.

B. Placement for Collection. To minimize interference with public rights-of-way, no person shall place a Container in a public right-of-way for collection by the appropriate Solid Waste Franchisee more than 24 hours prior to the normal collection time. Containers placed in a public right-of-way for collection shall be removed from the right-of-way within 24 hours after collection.

C. Storage. Except during the time a Container is placed for collection, no Container shall be visible from the public right of way. No container or item scheduled for bulky item pickup shall be placed adjacent to a street or public right-of-way for collection more than twelve hours before the scheduled collection time and shall be removed from the street or right-of-way location and stored out of public view within twelve hours after the scheduled collection time. 881
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Sec. 16.05.120. – Clean-Up.

A. Until Solid Waste has been picked up by the appropriate Solid Waste Franchisee, or is Self-Hauled in accordance with a valid Self Haul Permit, each Person in Charge of a Premises shall be responsible for the cleanup of any and all Solid Waste generated, accumulated, or Spilled on the Premises. This cleanup responsibility includes the cleanup of Solid Waste Spilled for any reason, including but not limited to human or animal interference with a Container, wind or other natural forces, at any time during storage, collection, removal, or transfer of the materials.

B. The City’s Solid Waste Franchisee(s) shall clean up any Solid Waste Spilled during its collection, removal, or transfer, as soon as the Spill occurs.

Sec. 16.05.130. – Disposal Frequency.

All Solid Waste accumulating upon a Premises must be disposed of as frequently as required to avoid an accumulation of Solid Waste in violation of this Chapter, but in no case shall disposal occur less frequently than one (1) time per week, except that less than weekly disposal may be permitted during any period of time the Premises is temporarily unoccupied and Solid Waste is not accumulating on the Premises due to out-of-town travel or other similar situations. 882
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ARTICLE III. – FRANCHISES
Sec. 16.05.200. – Provision of Solid Waste Handling Service.

Sec. 16.05.210. – Solid Waste Franchises.

Sec. 16.05.220. – Manner, Time and Frequency of Collection Sec. 16.05.230. – Liability for Solid Waste Collection Fees.

Sec. 16.05.240. – AB 939 Fees.

Sec. 16.05.200. – Provision of Solid Waste Handling Service.

A. The City Council may grant franchises to one or more Solid Waste Enterprises to make arrangements with the Persons in Charge of Premises within the City for Solid Waste Handling Services. It shall be a violation of this Chapter for any person to collect Solid Waste or provide any services related thereto unless such person is an Authorized Collector.

B. The City Council may determine Solid Waste collection services approach and categories, (e.g., single-family, commercial, construction & demolition materials, household hazardous waste, Universal Waste, Covered Electronic Devices, recyclable materials, and others) and may make or impose franchise, license, contract or permit requirements which may vary for such categories.

Sec. 16.05.210. – Solid Waste Franchises.

The City Council may award exclusive, partially exclusive, or non-exclusive franchises for one or more types of Solid Waste Handling Services for all or a portion of the Premises in the City. Any such franchise shall be in the form of a written agreement and shall be subject to all of the continuation rights, if any, held by any other Solid Waste Enterprise pursuant to Public Resources Code § 49520 et seq. A franchise may be granted through direct negotiation or a competitive process, on such terms and conditions as may be agreed to by the city and by the party or parties receiving the franchise or franchises. Where a franchise agreement is silent on an issue, the provisions of this Chapter shall govern. To the extent permitted by law, where a franchise agreement predates the effective date of this Chapter, the provisions of the franchise agreement shall govern over any inconsistent provisions contained in this Chapter.

Sec. 16.05.220. – Manner, Time and Frequency of Collection.

A. Regular Collection. The City’s Solid Waste Franchisee(s) shall make arrangements with its Account Holders specifying the manner in which Solid Waste Handling Services are to be regularly provided, subject to the terms of its franchise. 883
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B. Special Collections. The City’s Solid Waste Franchisee(s) may provide on-call collection of Bulky Waste and Household Hazardous Waste to its Account Holders, and shall provide its Account Holders with Debris Boxes when requested and collect the Debris Box when the Account Holder no longer requires the Debris Box. The terms and conditions upon which such special collections are provided to Account Holders shall be arranged between the Solid Waste Franchisee and the Account Holder, subject to the terms of the Solid Waste Franchisee’s franchise from the City.

Sec. 16.05.230. – Liability for Solid Waste Collection Fees.

A. Joint and Several Liability. The Owner of a Premises and the Account Holder for a Premises are jointly and severally liable for Solid Waste Handling Services provided to the Premises by a Solid Waste Franchisee, including any related fees, charges, and penalties.

B. Delinquencies - Single Family Residential Premises. An Account Holder for a Single Family Premises who has not remitted required payment for Solid Waste Handling Services within ninety (90) days after the date of billing shall be notified by the Solid Waste Franchisee servicing the Premises on forms that contain a statement that if payment is not received within thirty (30) days from the date of the notice the City will be informed of the delinquency in an annual report. The Solid Waste Franchisee will deliver a report of the delinquencies by May 1 of each year with a request that the City place the delinquencies on the tax roll.

The City may collect delinquent fees or charges for Solid Waste Handling Services on the property tax roll for the Premises pursuant to Sections 38790.1 and 25831 of the Government Code or Health and Safety Code section 5473a. The City may charge a Solid Waste Franchisee for any and all costs and expenses it incurs in connection with placing delinquencies on the tax roll. If the City decides to collect delinquent Solid Waste Handling fees or charges on the property tax roll, it shall adhere to the statutory procedures set forth in Government Code section 25831 or Health and Safety Code section 5473.1-5473.11.

C. Delinquencies - Commercial Premises and Multi-Family Premises. Solid Waste Franchisee(s) may discontinue service to a Commercial Premises and Multi-Family Premises, if the Account Holder of the Commercial Premises or Multi-Family Premises has not remitted required payment for Solid Waste Handling Services within thirty (30) days after the date of billing. If a Solid Waste Franchisee terminates service to any non-paying Commercial or MultiFamily Premises, the Solid Waste Franchisee may require as a condition precedent to reestablishment of such service, that the Owner of the Premises and the Account Holder must comply fully with all of the billing policies and practices of the Solid Waste Franchisee, including, but not limited to, requirement of payment by cash or cash equivalent, prepayment of one full billing cycle, a security deposit, payment of all costs of collection of monies owed to the Solid Waste Franchisee, and payment of a reinstatement fee. If a Solid Waste Franchisee discontinues service for non-payment, the Solid Waste Franchisee shall, upon City request, give 884
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written notice to the City Manager of any discontinuance of service for nonpayment, giving the name and address of the Account Holders.

Sec. 16.05.240. – AB 939 Fees.

Pursuant to Division 30, Part 2, Chapter 8 of the Public Resources Code, Section 41900 et seq., the City may impose fees on Solid Waste Franchisees in amounts sufficient to pay the costs of preparing, adopting, and implementing a countywide integrated waste management plan, including the costs of preparing, adopting and implementing the City’s required Source Reduction and Recycling Element, Household Hazardous Waste Element, and Nondisposal Facility Element, and the costs of setting and collecting the fees. Any new or increased AB 939 fees imposed on a Solid Waste Franchisee shall be cause for a corresponding rate adjustment to the franchisee’s then current rate structure.
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ARTICLE IV. – SELF-HAULING
Sec. 16.05.300 – Applicability.

Sec. 16.05.310. – Self-Haul Permit
Sec. 16.05.320. – AB 939 Fees
Sec. 16.05.300. – Applicability
Self-Haul Permits are available only to Single-family Premises because Commercial and Multifamily Residential Premises generate larger volumes of Solid Waste. It would pose an unwarranted threat to the public health, safety and welfare if the Person in Charge of a Commercial or Multi-family Premises attempted to Self-Haul the Solid Waste on their Premises because it is more difficult to transport large volumes of Solid Waste in a manner that is safe and sanitary. The difficultly posed by Self-Hauling larger volumes of Solid Waste could lead to increased illegal dumping and burning, failure to segregate Gray Container Waste, Non-Organic Recyclables, and Organic Waste, and the accumulation of Solid Waste at a Premises for more than one (1) week.

Sec. 16.05.310. – Self-Haul Permit
A. Permit required. The Person in Charge of a Single-family Premises may apply for and obtain a permit to Self-Haul, and shall not Self-Haul without a valid Self-Haul Permit issued pursuant to this section. Every Person in Charge of a Single-family Premises who desires to SelfHaul in lieu of making arrangements with the appropriate Solid Waste Franchisee for Solid Waste Handling Services shall obtain a Self-Haul permit from the City's Community Development Director or his or her designee prior to commencing Self-Hauling.

B. Term. A permit to Self-Haul shall be good for one calendar year, or such part of the calendar year that is remaining after the issuance of the permit. All Self-Haul permits shall expire on December 31, and may be renewed annually. Application for a renewal permit must be filed at least sixty (60) days prior to the expiration date of the permit to allow adequate time for processing, inspection and verifications required to issue the permit.

C. Issuance of permit. An applicant for a Self-Haul Permit shall submit a completed application, on a form approved by the City’s Community Development Director, to the Community Development Department. The Community Development Director or his or her designee shall determine whether the application is complete within five (5) working days of the receipt of the application. If the director or his or her designee finds the application incomplete, the applicant shall be given a list of further information needed to complete the application.

After it is determined that an application for a Self-Haul Permit is complete, the applicant shall produce the items listed in numbers 1 through 7 below. The Community 886
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Development Director or his or her designee shall issue a Self-Haul Permit within five (5) working days of the production of all of the required items.

1. The applicant produces for inspection the vehicle the applicant intends to use for Self-Hauling, and the vehicle meets the following standards:
a. The vehicle is capable of safely hauling a minimum of 32 gallons (4.3 cubic feet) of Gray Container Waste, Non-Organic Recyclables, and Organic Waste in a safe and sanitary manner so that such matter will not Spill; b. If the vehicle is not fully enclosed, the applicant produces a tarp or other material that is demonstrated to completely secure the materials being Self Hauled.

2. The applicant produces evidence that he or she owns or leases the vehicle produced for inspection or has a written agreement to use the vehicle for Self-Hauling with the vehicle’s owner or lessor;

3. The applicant produces evidence that he or she has a valid California driver's license to operate the vehicle produced for inspection and that the vehicle is registered in the State of California;

4. The applicant provides the City with a certificate of automobile insurance for the vehicle;

5. The vehicle is operational and meets all applicable Vehicle Code standards;

6. The applicant provides the City with proof that the applicant has Containers for the storage of Gray Container Waste, Non-Organic Recyclables, and Organic Waste on the applicant's Premises before the materials are hauled to a disposal facility; and

7. The applicant pays the fee for a Self-Haul Permit authorized by resolution of the City Council. The fee shall reflect the City’s reasonable costs of issuing and monitoring compliance with the permit.

D. Appeal of denial. An applicant whose application for a Self-Haul permit has been denied may appeal that decision. An appeal may be filed within five (5) days of the date the applicant was notified of the denial. Appeals shall be heard by the City Manager. The decision of the City Manager is final.

E. Operational standards.

1. Self-Haul Permittees must dispose of Solid Waste weekly at a licensed or permitted landfill or disposal facility and shall procure and retain weekly receipts from such landfill or other disposal facility. Receipts shall be submitted to the City monthly.

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to Self-Haul shall constitute a public health and safety nuisance sufficient to permit City to revoke the permittees' Self Haul Permit.

2. Authorized Self-Haulers shall source separate all non-organic recyclable materials and Organic Waste generated on-site from other Solid Waste in a manner consistent with 14 CCR Sections 18984.1 and 18984.2, or shall haul Organic Waste to a High Diversion Organic Waste Processing Facility as specified in 14 CCR Section 18984.3.

3. Self-Haulers shall haul their Source Separated Recyclable Materials to a facility that recovers those materials; and haul their Source Separated Green Container Organic Waste to a Solid Waste facility, operation, activity, or property that processes or recovers Source Separated Organic Waste. Alternatively, Self-Haulers may haul Organic Waste to a High Diversion Organic Waste Processing Facility.

4. Self-Haul Permittees must notify the City of any change in the vehicle being used to haul Solid Waste by the permittee. Permittees must bring the new vehicle in for an inspection and demonstrate compliance with items 1 through 5 of paragraph B of this section before the new vehicle is used to haul any Solid Waste under the permit.

5. Self-Haul Permittee must keep on file with the City copies of the current automobile insurance and registration for the vehicle used to Self-Haul and the permittee's current California driver's license. Permittee must provide proof to City of renewed automobile insurance, vehicle registration, and California driver's license within five days of expiration of respective document.

6. Failure to show proof of disposal for each week that a person is permitted to Self-Haul shall constitute a public health and safety nuisance sufficient to permit City to revoke the permittees' Self Haul Permit.

5. Self-Haul Permittees are liable for any damages and clean-up costs resulting from any Solid Waste Spills during the course of the permittees' Self Hauling activity.

F. Revocation of permit. The Self-Haul Permit shall be subject to revocation if the permittee violates any provision of this Chapter. A notice of revocation shall be mailed to the permittee informing them that their Self-Haul Permit is being revoked, identifying the violations of this Chapter that have occurred, and informing the permittee that he or she has the right to dispute the revocation by an appeal to the City Manager. An appeal of a revocation must be filed within five (5) calendar days of the mailing of notice of the revocation. A revocation appeal hearing will be scheduled within five (5) days of the date the City receives the request for an appeal. The City Manager will issue a decision on the appeal within five (5) days of the hearing and provide the permittee written notice of the decision. The decision of the City Manager on the appeal shall be final. A person whose Self-Haul Permit has been revoked pursuant to this Section may not obtain another Self-Haul Permit for one (1) year from the date of the revocation.
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Sec. 16.05.320. – AB 939 Fees
Pursuant to Division 30, Part 2, Chapter 8 of the Public Resources Code, Section 41900 et seq., the City may impose fees on persons with a Self-Haul permit in amounts sufficient to pay the costs of preparing, adopting, and implementing a countywide integrated waste management plan, including the costs of preparing, adopting and implementing the City’s required Source Reduction and Recycling Element, Household Hazardous Waste Element, and Nondisposal Facility Element, and the costs of setting and collecting the fees. 889
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ARTICLE V. – NON-ORGANIC RECYCLABLES, GREEN WASTE, AND C&D MATERIALS Sec. 16.05.400. – Non-Organic Recyclables – Ownership, Right to Dispose.

Sec. 16.05.410. – Landscapers – Disposal of Green Waste.

Sec. 16.05.420. – Licensed Contractors – Disposal of C&D Materials.

Sec. 16.05.430. – Mandatory Commercial/Multifamily Recycling.

Sec. 16.05.400. – Recyclable Materials – Ownership, Right to Dispose.

A. Upon placement by the owner of Non-Organic Recyclables at a designated recycling collection location, or placement of Non-Organic Recyclables in a Container provided by the appropriate Solid Waste Franchisee, the Non-Organic Recyclables becomes the property of the recycler or Solid Waste Franchisee, by operation of state law.

B. Nothing in this Chapter shall limit the right of any person, organization or other entity to donate, sell or otherwise dispose of any Non-Organic Recyclables segregated from the Solid Waste stream owned by that person, organization or other entity, provided that the person, organization or other entity does not pay the buyer or donee any consideration for collecting, processing or transporting such Non-Organic Recyclables, or a consulting or broker’s fee for recycling services.

Sec. 16.05.410. – Landscapers – Disposal of Green Waste.

Landscapers may collect, transport and compost or dispose of Green Waste without obtaining a Self-Haul Permit, provided that any such Green Waste is generated by their own specific work site and transported to a site permitted by CalRecycle or exempt from permitting.

Landscapers shall not contract with a Solid Waste Enterprise to collect, transport and compost or dispose of Green Waste unless that Solid Waste Enterprise has a franchise from the City to perform said services.

Sec. 16.05.420. – Licensed Contractors – Disposal of C&D Materials.

Licensed contractors performing work within the scope of their licenses/permits within the City may collect, transport and dispose or recycle of Construction and Demolition Materials generated within their own specific work sites, without obtaining a Self-Haul Permit, provided that the licensed contractor adheres to the standards for disposal of Construction and Demolition Material provided in the California Green Building Standards Code (California Code of Regulations Title 24, Part 11). Construction and Demolition Materials must be transported to 890
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a recycling facility permitted by CalRecycle whenever possible. Landfilling of Construction and Demolition Materials shall be a last resort.

Licensed contractors shall not contract with a Solid Waste Enterprise or Construction and Demolition Clean-Up Enterprise to collect, transport and dispose or recycle of Construction and Demolition Materials unless that Solid Waste Enterprise has a franchise from the City to perform said services.

Sec. 16.05.430. Mandatory Commercial/Multifamily Recycling.

A. A Commercial Premises that generates four cubic yards or more of Solid Waste per week shall arrange for recycling services for Non-Organic Recyclables by subscribing to a Solid Waste Franchisee for the pick-up of Non-Organic Recyclables.

B. A business subject to subsection (a) and that provides customers with access to the Premises shall provide customers with a Non-Organic Recyclables Container to collect material purchased on the premises and that fulfills all of the following requirements:

1. Is adjacent to Gray Container Waste container, except in restrooms.

2. Is visible and easily accessible.

3. Is clearly marked with educational signage indicating what is appropriate to place in the Non-Organic Recyclables Container in accordance with state law and the City’s solid waste ordinances and practices.

Full-service restaurants are exempt from the requirements of this subdivision if the full-service restaurant, provides its employees a Non-Organic Recyclables Container to collect material purchased on the premises and implements a program to collect Non-Organic Recyclables. 891
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ARTICLE VI. – ORGANIC WASTE
Sec. 16.05.500. – Compliance with AB 1826 and SB 1383
Sec. 16.05.510. – Requirements for Single-Family Generators.

Sec. 16.05.520. – Requirements for Commercial Businesses and Multi-Family Dwellings.

Sec. 16.05.530. – Waivers for Generators.

Sec. 16.05.540. – Requirements for Commercial Edible Food Generators.

Sec. 16.05.550. – Requirements for Food Recovery Organizations and Services.

Sec. 16.05.560. – Requirements for Haulers, Facility Operators and Community Composting Operations.

Sec. 16.05.570. – Compliance with CALGreen Recycling Requirements.

Sec. 16.05.500. Compliance with AB 1826 and SB 1383
Single-Family Premises and Commercial Premises shall comply with the Organic Waste recycling provisions of AB 1826 and SB 1383, and all regulations associated therewith.

Sec. 16.05.510. Requirements for Single-Family Generators.

Single-Family Organic Waste Generators, except Single-Family generators that meet all applicable Self-Hauler requirements in this Chapter:

A. Shall subscribe to the City’s three-container Organic Waste collection services. The City shall have the right to review the number, size, and location of a generator’s containers to evaluate adequacy of capacity provided for each type of collection service for proper separation of materials and containment of materials; and, generator shall adjust its service level for its collection services as requested by the City.

B. Shall participate in the City’s three-container system for Source Separated Recyclable Materials, Source Separated Green Container Organic Waste, and Gray Container Waste collection services. Generator participation in the collection programs requires that generators place only approved materials in the appropriate colored containers:

1. The Gray Container is provided solely for the placement and collection of nonorganic Solid Waste. No Organic Material or Recyclable Material is permitted in the Gray Container.
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2. The Blue Container is provided solely for the placement and collection of Recyclable Material. No Source Separated Green Container Organic Waste or nonRecyclable Material is permitted in the Blue Container.

3. The Green Container is provided solely for the placement and collection of Source Separated Green Container Organic Waste. No Recyclable Material or non-organic Solid Waste is permitted in the Green Container.

It shall be unlawful and a violation of this Chapter to place Prohibited Container Contaminants in a collection container, and may subject the generator of Organic Material to a contamination processing fee or enforcement action as set forth in this Chapter.

Notwithstanding the above, and in accordance with the SB 1383 Regulations, the City is not required to replace functional containers, including containers purchased prior to January 1, 2022, that do not comply with the color requirements of this Chapter and the Regulations, prior to the end of the useful life of those containers, or prior to January 1, 2036, whichever comes first. Labels will be placed on new containers indicating the primary materials accepted and the primary materials prohibited in the containers. Until SB 1383 compliant colored containers are provided (Blue Container, Green Container, and Gray Container), Single-Family Waste Generators shall comply with the container label requirements.

C. Nothing in this Section prohibits a generator from preventing or reducing waste generation, managing Organic Waste on site, and/or using a Community Composting site pursuant to 14 CCR Section 18984.9(c).

Sec. 16.05.520. Requirements for Commercial Businesses and Multi-Family Dwellings.

Commercial Businesses, including Multi-Family Residential Dwellings, shall:

A. Subscribe to the City’s three-container Organic Waste collection services. The City shall have the right to review the number, size, and location of a generator’s containers and frequency of collection to evaluate adequacy of capacity provided for each type of collection service for proper separation of materials and containment of materials; and, Commercial Business shall adjust its service level for its collection services as requested by the City.

B. Participate in and comply with the City’s three-container (Blue Container, Green Container, and Gray Container) collection service by placing designated materials in designated containers. Generator shall place only approved materials in the appropriate colored containers:

1. The Gray Container is provided solely for the placement and collection of nonorganic Solid Waste. No Organic Material or Recyclable Material is permitted in the Gray Container.
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2. The Blue Container is provided solely for the placement and collection of Recyclable Material. No Source Separated Green Container Organic Waste or nonRecyclable Material is permitted in the Blue Container.

3. The Green Container is provided solely for the placement and collection of Source Separated Green Container Organic Waste. No Recyclable Material or non-organic Solid Waste is permitted in the Green Container.

It shall be unlawful and a violation of this Chapter to place Prohibited Container Contaminants in a collection container, and may subject the generator of Organic Material to a contamination processing fee or enforcement action as set forth in this Chapter.

Notwithstanding the above, and in accordance with the SB 1383 Regulations, the City is not required to replace functional containers, including containers purchased prior to January 1, 2022, that do not comply with the color requirements of this Chapter and the Regulations, prior to the end of the useful life of those containers, or prior to January 1, 2036, whichever comes first. Labels will be placed on new containers indicating the primary materials accepted and the primary materials prohibited in the containers. Until SB 1383 compliant colored containers are provided (Blue Container, Green Container, and Gray Container), Commercial Businesses shall comply with the container label requirements.

C. Supply and allow access to adequate number, size, and location of collection containers with sufficient labels or colors (conforming with subsections (d)(1) and (d)(2) below), for employees, contractors, tenants and customers, consistent with the City’s Blue Container, Green Container, and Gray Container collection service.

D. Excluding Multi-Family Residential Dwellings, provide containers for the collection of Source Separated Green Container Organic Waste, and Source Separated Recyclable Materials in all indoor and outdoor areas where disposal containers are provided for customers, for materials generated by that business. Such containers do not need to be provided in restrooms. If a Commercial Business does not generate any of the materials that would be collected in one type of container, then the business does not have to provide that particular container in all areas where disposal containers are provided for customers. Pursuant to 14 CCR Section 18984.9(b), the containers provided by the business shall have either:
(1) A body or lid that conforms with the container colors provided through the collection service provided by the City, with either lids conforming to the color requirements or bodies conforming to the color requirements or both lids and bodies conforming to color requirements. A Commercial Business is not required to replace functional containers, including containers purchased prior to January 1, 2022, that do not comply with the requirements of the subsection prior to the end of the useful life of those containers, or prior to January 1, 2036, whichever comes first. (2) Container labels that include language or graphic images or both indicating the primary material accepted and the primary materials prohibited in that container or 894
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containers with imprinted text or graphic images that indicate the primary materials accepted and primary materials prohibited in the container. Pursuant 14 CCR Section 18984.8, the container labels are required on new containers commencing January 1, 2022.

E. Multi-Family Residential Dwellings are not required to comply with container placement requirements or labeling requirement set forth in 14 CCR Section 18984.9(b).

F. To the extent practical through education, training, Inspection, and/or other measures, excluding Multi-Family Residential Dwellings, prohibit employees from placing materials in a container not designated for those materials per the City’s Blue Container, Green Container, and Gray Container collection service.

G. Excluding Multi-Family Residential Dwellings, periodically inspect Blue Container, Green Container, and Gray Containers for contamination and inform employees if containers are contaminated and of the requirements to keep contaminants out of those containers pursuant to 14 CCR Section 18984.9(b)(3).

H. Annually provide information to employees, contractors, tenants, and customers about Organic Waste Recovery requirements and about proper sorting of Source Separated Green Container Organic Waste and Source Separated Recyclable Materials.

I. Provide education information before or within fourteen (14) days of new tenants entering into an Agreement for or requesting collection services from the City’s Authorized Collector, whichever occurs later, that describes requirements to keep Source Separated Green Container Organic Waste and Source Separated Recyclable Materials separate from Gray Container Waste (when applicable) and the location of containers and the rules governing their use at each property.

J. Provide or arrange access for the City or its agent to their properties during all Inspections conducted in accordance with this Chapter to confirm compliance with the requirements of this Chapter.

K. If implemented, accommodate and cooperate with the City’s Remote Monitoring program for Inspection of the contents of containers for Prohibited Container Contaminants, to evaluate generator’s compliance with this Chapter.

L. Nothing in this Section prohibits a generator from preventing or reducing waste generation, managing Organic Waste on site, or using a Community Composting site pursuant to 14 CCR Section 18984.9(c).

M. Commercial Businesses that are Tier One or Tier Two Commercial Edible Food Generators shall comply with Food Recovery requirements of this Chapter.

Sec. 16.05.530. Waivers for Generators.
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A. De Minimis Waivers: The City may, at its discretion or in concert with its Solid Waste Franchisee, waive a Commercial Business’ obligation (including Multi-Family Residential Dwellings) to comply with some or all of the Organic Waste requirements of this Chapter if the Commercial Business:
(1) Submits an application specifying the services that they are requesting a waiver from; and
(2) Provides documentation that either:
(A) The Commercial Business’ total Solid Waste collection service is two cubic yards or more per week and Organic Waste subject to collection in a Blue Container or Green Container comprises less than 20 gallons per week per applicable container of the business’ total waste; or,
(B) The Commercial Business’ total Solid Waste collection service is less than two cubic yards per week and Organic Waste subject to collection in a Blue Container or Green Container comprises less than 10 gallons per week per applicable container of the business’ total waste; and
(3) Notifies the City if circumstances change such that Commercial Business’s Organic Waste exceeds the threshold required for waiver, in which case waiver will be rescinded; and
(4) Provides written verification of eligibility for de minimis waiver every 5 years, if the City has approved de minimis waiver.

B. Physical Space Waivers: The City may, at its discretion or in concert with its Solid Waste Franchisee, waive a Commercial Business’ or property owner’s obligations (including MultiFamily Residential Dwellings) to comply with some or all of the recyclable materials and/or Organic Waste collection service requirements if the City has evidence from its own staff, a hauler, licensed architect, or licensed engineer demonstrating that the premises lack adequate space for the collection containers required for compliance with the Organic Waste collection requirements of this Chapter.

A Commercial Business or property owner may request a physical space waiver through the following process:
(1) Submit an application form specifying the type(s) of collection services for which they are requesting a compliance waiver.
(2) Provide documentation that the premises lack adequate space for Blue Containers and/or Green Containers, including documentation from its hauler, licensed architect, or licensed engineer.
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(3) Provide written verification to the City that it is still eligible for physical space waiver every five years, if the City has approved application for a physical space waiver.

C. Collection Frequency Waiver: The City, at its discretion or in concert with its Solid Waste Franchisee, and in accordance with 14 CCR Section 18984.11(a)(3), may allow the owner or tenant of any residence, premises, business establishment or industry that subscribes to the City’s three-container Organic Waste collection service to arrange for the collection of their Blue Container, Gray Container, or both once every fourteen days, rather than once per week.

Sec. 16.05.540. Requirements for Commercial Edible Food Generators.

A. Tier One Commercial Edible Food Generators must comply with the below requirements commencing January 1, 2022, and Tier Two Commercial Edible Food Generators must comply commencing January 1, 2024, pursuant to 14 CCR Section 18991.3.

B. Large Venue or Large Event operators not providing food services, but allowing for food to be provided by others, shall require Food Facilities operating at the Large Venue or Large Event to comply with the requirements of this Section, commencing January 1, 2024.

C. Commercial Edible Food Generators shall comply with the following requirements:
(1) Arrange to recover the maximum amount of Edible Food that would otherwise be disposed.
(2) Contract with, or enter into a written agreement with Food Recovery Organizations or Food Recovery Services for: (i) the collection of Edible Food for Food Recovery; or, (ii) acceptance of the Edible Food that the Commercial Edible Food Generator self-hauls to the Food Recovery Organization for Food Recovery. (3) Shall not intentionally spoil Edible Food that is capable of being recovered by a Food Recovery Organization or a Food Recovery Service.
(4) Allow the City’s designated enforcement entity or designated third party enforcement entity to access the premises and review records pursuant to 14 CCR Section 18991.4.
(5) Keep records that include the following information, or as otherwise specified in 14 CCR Section 18991.4:
(A) A list of each Food Recovery Service or organization that collects or receives its Edible Food pursuant to a contract or written agreement established under 14 CCR Section 18991.3(b).
(B) A copy of all contracts or written agreements established under 14 CCR Section 18991.3(b).
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(C) A record of the following information for each of those Food Recovery Services or Food Recovery Organizations:
(i) The name, address and contact information of the Food Recovery Service or Food Recovery Organization.
(ii) The types of food that will be collected by or self-hauled to the Food Recovery Service or Food Recovery Organization.
(iii) The established frequency that food will be collected or selfhauled. (iv) The quantity of food, measured in pounds recovered per month, collected or self-hauled to a Food Recovery Service or Food Recovery Organization for Food Recovery.
(6) Commencing no later than January 1, 2022, for Tier One Commercial Edible Food Generators and January 1, 2024, for Tier Two Commercial Edible Food Generators, Commercial Edible Food Generators shall provide a quarterly Food Recovery report to the City which includes the information required in 14 CCR Section 18991.4 “Record Keeping Requirements for Commercial Edible Food Generators.”
D. Nothing in this Section shall be construed to limit or conflict with the protections provided by the California Good Samaritan Food Donation Act of 2017, the Federal Good Samaritan Act, or share table and school food donation guidance pursuant to Senate Bill 557 of 2017 (approved by the Governor of the State of California on September 25, 2017, which added Article 13 [commencing with Section 49580] to Chapter 9 of Part 27 of Division 4 of Title 2 of the Education Code, and to amend Section 114079 of the Health and Safety Code, relating to food safety, as amended, supplemented, superseded and replaced from time to time).

Sec. 16.05.550. Requirements for Food Recovery Organizations and Services.

A. Food Recovery Services collecting or receiving Edible Food directly from Commercial Edible Food Generators, via a contract or written agreement established under 14 CCR Section 18991.3(b), shall maintain the following records, or as otherwise specified by 14 CCR Section 18991.5(a)(1):
(1) The name, address, and contact information for each Commercial Edible Food Generator from which the service collects Edible Food.
(2) The quantity in pounds of Edible Food collected from each Commercial Edible Food Generator per month.
(3) The quantity in pounds of Edible Food transported to each Food Recovery Organization per month.
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(4) The name, address, and contact information for each Food Recovery Organization that the Food Recovery Service transports Edible Food to for Food Recovery.

B. Food Recovery Organizations collecting or receiving Edible Food directly from Commercial Edible Food Generators, via a contract or written agreement established under 14 CCR Section 18991.3(b), shall maintain the following records, or as otherwise specified by 14 CCR Section 18991.5(a)(2):
(1) The name, address, and contact information for each Commercial Edible Food Generator from which the organization receives Edible Food. (2) The quantity in pounds of Edible Food received from each Commercial Edible Food Generator per month.
(3) The name, address, and contact information for each Food Recovery Service that the organization receives Edible Food from for Food Recovery.

C. Commencing January 1, 2022, Food Recovery Organizations and Food Recovery Services that have their primary address physically located in the City and contract with or have written agreements with one or more Commercial Edible Food Generators pursuant to 14 CCR Section 18991.3(b) shall report to the City the total pounds of Edible Food recovered in the previous calendar year from the Tier One and Tier Two Commercial Edible Food Generators they have established a contract or written agreement with pursuant to 14 CCR Section 18991.3(b), as applicable.

D. Food Recovery Capacity Planning
Food Recovery Services and Food Recovery Organizations operating in the City shall provide information and consultation to the City, upon request, regarding existing, or proposed new or expanded, Food Recovery capacity that could be accessed by the City and its Commercial Edible Food Generators. A Food Recovery Service or Food Recovery Organization contacted by the City shall respond to such request for information within 60 days, unless a shorter timeframe is otherwise specified by the City.

E. Commencing no later than January 1, 2022, Food Recovery Services and Organization shall provide a quarterly report to the City which includes the information required in 14 CCR Section 18991.5 “Food Recovery Services and Organizations.” Sec. 16.05.560. Requirements for Solid Waste Franchisee, Facility Operators and Community Composting Operations.

A. Requirements for Haulers.
(1) Solid Waste Franchisee providing residential, Commercial or Organic Waste collection services to generators within the City’s boundaries shall meet the following 899
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requirements and standards as a condition of approval of a contract, agreement, or other authorization with the City to collect Organic Waste:

A. Through written notice to the City annually on or before June 1, identify the facilities to which they will transport Organic Waste including the facilities for Source Separated Recyclable Materials and Source Separated Green Container Organic Waste, as applicable.

B. Transport Source Separated Recyclable Materials and Source Separated Green Container Organic Waste to a facility, operation, activity, or property that recovers Organic Waste, as defined in 14 CCR, Division 7, Chapter 12, Article 2.

C. Obtain approval from the City to haul Organic Waste, unless it is transporting Source Separated Organic Waste to a Community Composting site or lawfully transporting C&D in a manner that complies with 14 CCR Section 18989.1.

D. Solid Waste Franchisee shall comply with education, equipment, signage, container labelling, container color, contamination monitoring, reporting, and other requirements contained within its Franchise Agreement, as may be amended from time to time.

E. Notwithstanding any the foregoing, nothing in this Chapter shall restrict or otherwise prohibit Solid Waste Franchisee from meeting its compliance requirements by any alternative methods or procedures, provided it complies with SB 1383, the SB 1383 Regulations, and/or any other applicable law, as may be amended from time to time.

B. Requirements for Facility Operators and Community Composting Operations. (1) Owners of facilities, operations, and activities that recover Organic Waste, including, but not limited to, Compost facilities, in-vessel digestion facilities, and publiclyowned treatment works shall, upon the City’s request, provide information regarding available and potential new or expanded capacity at their facilities, operations, and activities, including information about throughput and permitted capacity necessary for planning purposes. Entities contacted by the City shall respond within 60 days. (2) Community Composting operators, upon City request, shall provide information to the City to support Organic Waste capacity planning, including, but not limited to, an estimate of the amount of Organic Waste anticipated to be handled at the Community Composting operation. Entities contacted by the City shall respond within 60 days.

Sec. 16.05.570. Compliance with CALGreen Recycling Requirements. 900
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As applicable, all persons and/or entities subject to California Green Building Standards Code, 24 CCR, Part 11, known as CALGreen, shall comply with the following provisions of CALGreen, as amended July 1, 2019 and effective January 1, 2020:
(1) Section 4.410.2 Recycling by Occupants Residential and Section 5.410.1 Recycling by Occupants Non-residential.
(2) For organic waste commingled with construction and demolition debris, Section

4.408.1 Construction Waste Management Residential and Section 5.408.1 Construction Waste Management non-residential.

If, after the adoption of this Chapter, Sections 4.408.1, 4.410.2, 5.408.1, and 5.410.1 of CALGreen are amended in a manner that requires the City to incorporate the requirements in an updated local ordinance, and the amended requirements include provisions more stringent than those required in this Section, the revised requirements of Sections 4.408.1, 4.410.2, 5.408.1, and

5.410.1 of CALGreen shall be enforced.
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ARTICLE VI. – PROHIBITED ACTS
Sec. 16.05.600. – Removal of Solid Waste.

Sec. 16.05.610. – Bulky Waste.

Sec. 16.05.620. – Hazardous Waste.

Sec. 16.05.630. – Solid Waste Burning.

Sec. 16.05.640. – Franchise Required.

Sec. 16.05.650. – Public Nuisance.

Sec. 16.05.660. – Unauthorized Disposal.

Sec. 16.05.670. – Spills.

Sec. 16.05.680. – Unlawful Dumping.

Sec. 16.05.690. – Solid Waste Facilities
Sec. 16.05.600. – Removal of Solid Waste.

No person other than the Person in Charge of any Premises or a City Solid Waste Franchisee shall:

1. Provide or place any Container for the collection of Solid Waste at any location in the City; or

2. Remove any Container from the location where the Container was placed for storage or collection by the Person in Charge of the Premises; or

3. Remove any Solid Waste from any Container; or

4. Move a Container from the location in which it was placed for storage or collection without the prior written approval of the Person in Charge of the Premises.

Sec. 16.05.610. – Bulky Waste.

No person shall place Bulky Waste adjacent to or in a street or public right-of-way for collection or removal purposes without first making arrangements with the appropriate Solid Waste Franchisee for the collection or removal of such Bulky Waste. 902
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Sec. 16.05.620. – Hazardous Waste.

No person shall place or deposit Hazardous Waste, Household Hazardous Waste, or Universal Waste in any Container provided by a Solid Waste Franchisee, or deposit, release, spill, leak, pump, pour, emit, empty, discharge, inject, dump or dispose into the environment any Hazardous Waste, Household Hazardous Waste or Universal Waste.

Sec. 16.05.630. – Solid Waste Burning.

No person shall burn any Solid Waste within the City, except in an approved incinerator or transformation facility or other device for which a permit has been issued, and which complies with all applicable permit and other regulations of air pollution control authorities, and provided any such act of burning in all respects complies with all other laws, rules and regulations.

Sec. 16.05.640. – Franchise Required.

No person except a Solid Waste Franchisee, a person with a Self-Haul Permit, a landscaper hauling green waste, or a licensed contractor performing work within the scope of that license, shall collect or remove any Solid Waste from any Premises within the City.

Sec. 16.05.650. – Public Nuisance.

It is unlawful and a public nuisance if any one of the following conditions exists at a Premises:

1. The Person in Charge of the Premises has not made arrangements with the appropriate Solid Waste Franchisee for Solid Waste Handling Services, and the Person in Charge of the Premises does not have a valid Self Haul Permit;

2. The Person in Charge of the Premises has made arrangements with the appropriate Solid Waste Franchisee for Solid Waste Handling Services, but the Solid Waste Franchisee has terminated services to the Premises due to the Account Holder’s failure to pay for such services; and

3. The Person in Charge of the Premises has obtained a Self-Haul Permit from the City, but the permittee has violated one or more of the operational standards contained in Section

16.05.310(E).

Sec. 16.05.660. – Unauthorized Disposal.

No person shall place anything in another person’s Containers without the permission of such other person.

Sec. 16.05.670. – Spills.

It is unlawful for any person transporting Solid Waste not to clean up, or arrange for the cleanup, of any Solid Waste during removal or transport within the City by such person. If any 903
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person transporting Solid Waste Spills any such materials and does not clean up or arrange for the cleanup of the Spill, the City may clean up the Spill and charge the person responsible for the Spill 100 percent of the costs the City incurred in cleaning up the Spill.

Sec. 16.05.680. – Unlawful Dumping.

It is unlawful for any person to negligently or intentionally Spill upon any property within the City any Solid Waste, or to cause, suffer, or permit Solid Waste to be located upon any property in the City, except as authorized by law.

Sec. 16.05.690. – Solid Waste Facilities.

No person shall construct or operate a Solid Waste management facility, including but not limited to a materials recovery facility, Solid Waste transfer or processing station, composting facility, a buy-back or drop-off center, disposal facility or a recycling center without first satisfying all City requirements for land use, environmental and other approvals. 904
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ARTICLE VII. – ENFORCEMENT
Sec. 16.05.700. – Inspections and Investigations by the City.

Sec. 16.05.710. – Enforcement.

Sec. 16.05.720. – Violation.

Sec. 16.05.730. – Misdemeanor.

Sec. 16.05.740. – Attorneys’ fees.

Sec. 16.05.700. – Inspections and Investigations by the City.

A. City employees, Designee, and/or its Solid Waste Franchisee are authorized to conduct Inspections and investigations, at random or otherwise, of any collection container, collection vehicle loads, or transfer, processing, or disposal facility for materials collected from generators, or Source Separated materials to confirm compliance with this Chapter, subject to applicable laws. This Section does not allow the City to enter the interior of a private residential property for Inspection. For the purposes of inspecting Commercial Business containers for compliance with this Chapter, the City may conduct container Inspections for Prohibited Container Contaminants using Remote Monitoring, and Commercial Businesses shall accommodate and cooperate with the Remote Monitoring, where applicable.

B. Persons in charge shall provide or arrange for access during all Inspections (with the exception of residential property interiors) and shall cooperate with City employees, Designee, and/or its Solid Waste Franchisee during such Inspections and investigations. Such Inspections and investigations may include confirmation of proper placement of materials in containers, Edible Food Recovery activities, records, or any other requirement of this Chapter described herein. Failure to provide or arrange for: (i) access to an entity’s premises; (ii) installation and operation of Remote Monitoring equipment, where required; or (ii) access to records for any Inspection or investigation is a violation of this Chapter and may result in penalties described.

C. Any records obtained by a City during its Inspections, Remote Monitoring, and other reviews shall be subject to the requirements and applicable disclosure exemptions of the Public Records Act as set forth in Government Code Section 6250 et seq.

D. City employees, Designee, and/or its Solid Waste Franchisee are authorized to conduct any Inspections, Remote Monitoring or other investigations as reasonably necessary to further the goals of this Chapter, subject to applicable laws.

E. The City shall receive written complaints from persons regarding an entity that may be potentially non-compliant with this Chapter, including receipt of anonymous complaints.

Sec. 16.05.710. – Enforcement.
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A. Pursuant to California Penal Code Section 836.5, any City code enforcement officer is authorized to enforce the provisions of this Chapter and as well as those of California Penal Code Sections 374, 374a, 374.2, 374.3, 374.4, 374d, 374.7, and 375; California Government Code Section 68055 et seq.; and California Vehicle Code Sections 23111 and 23112.

B. Any violation of this Chapter may be enforced in any manner authorized by law, including but not limited to an administrative citation, criminal citation, nuisance abatement action, or civil action.

Sec. 16.05.720. – Violation.

Except as otherwise provided in this Chapter, violations of this Chapter are punishable as set out in Chapters 1.01 and 8.17 of this Code.

Sec. 16.05.730. – Misdemeanor.

Violation of this Chapter shall be a misdemeanor.

Sec. 16.05.740. – Attorneys’ Fees.

In any action or proceeding brought to enforce a violation of this Chapter, including but not limited to a nuisance abatement action and an action to foreclose on a special assessment, the prevailing party shall recover its reasonable attorney’s fees and costs. 906
RESOLUTION NO. 22-__

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF EASTVALE, CALIFORNIA,

ESTABLISHING A SOLID WASTE SELF-HAUL PERMIT FEE
WHEREAS, on January 26, 2022, the City Council introduced an Ordinance No. 22-__ repealing and replacing the solid waste management provisions in the Eastvale Municipal Code; and
WHEREAS, the City’s new solid waste management regulations permit single-family residential premises that choose not to obtain solid waste services through the City’s franchisee to self-haul their own solid waste by applying for and obtaining a self-haul permit. They further provide that the fee for the self-haul permit may be established by the City Council by resolution; and
WHEREAS, under the solid waste regulations, prior to issuing a self-haul permit, among other things, City staff will need to review an application and supporting documents, conduct an inspection of the vehicle the applicant is proposing to use to haul the waste, confirm ownership of the vehicle and verify that the applicant has a valid driver’s license, inspect the applicant’s proof of insurance, and monitor the applicant’s progress throughout the year. Staff estimates that the issuance, administration, and monitoring of a self-haul permit will require approximately 4.5 hours of staff time per permit, per year; and
WHEREAS, based on the fully-burdened hourly rate the City’s Environmental Compliance Analyst, who will be responsible for self-haul permits, staff believes that issuance, administration, and monitoring of self-haul permits will cost the City $60.00 per hour; and

NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF EASTVALE DOES HEREBY FIND, DETERMINE, AND RESOLVE AS FOLLOWS:

SECTION 1. The City Council hereby finds the recitals set forth above to be true and correct and incorporates them herein by reference.

SECTION 2. The annual fee for a self-haul permit issued in accordance with Section

16.05.300 et. seq. of the Eastvale Municipal Code shall be two hundred sixty-five dollars ($265.00), which the City Council has determined to be the reasonable cost of issuing and monitoring compliance with the permit.

SECTION 3. The City Council finds that the enactment of this resolution is not subject to the California Environmental Quality Act (“CEQA”) because it does not constitute a project. (See CEQA Guidelines (Chapter 3 of Title 14 of the California Code of Regulations, Section 15378.) Or, in the alterative, the enactment of this resolution is exempt from CEQA pursuant to CEQA Guidelines Sections 15061 (no effect on the environment) and 15273 (approval of fees). 907
SECTION 4. This Resolution shall be effective upon the effective date of Ordinance No. 22-__.

SECTION 5. The City Clerk shall certify to the adoption of this Resolution.

PASSED, APPROVED AND ADOPTED this 26th day of January, 2022. __________________________________________
Clint Lorimore
Mayor
APPROVED AS TO FORM: ATTEST:
__________________________________________ __________________________________________ Erica Vega Marc A. Donohue, MMC
City Attorney City Clerk/Communications Director
908

STATE OF CALIFORNIA)
COUNTY OF RIVERSIDE ) §

CITY OF EASTVALE )

I, Marc A. Donohue, City Clerk/Communications Director of the City of Eastvale, California, do hereby certify that the foregoing City Council Resolution No. 22-__, was duly adopted by the City Council of the City of Eastvale, California, at a meeting held on the 26th day of January, 2022, by the following vote:

AYES:

NOES:

ABSENT:

ABSTAIN:
____________________________________
Marc A. Donohue, MMC
City Clerk/Communications Director
909

CI TY OF EASTVALE
User Fee Det er mi nat i on
C:\Users\svasquez\AppData\Local\Microsoft\Windows\INetCache\Content.Outlook\0881JMNY\[Fee Worksheet Waste Hauler.xlsx]User Fee

COST ANALYSI S WORKSHEET
User Fee Description Fund Debt Account Department Permit Type Permit Code Self-Hauler Waste Permit 100 000 4392 Comm Safety Waste Hauler WASTE Description of Service, Demand, Subsidy and Other Comments:

Personnel Costs
Position Title Adopted Billable Rate Hours by Position
Per Unit
Total Labor Cost per
Unit of Service
Environmental Compliance Analyst $ 59.77 4.50 $ 268.98
$ - $ -
$ - $ -
Total Burdened Personnel Costs per Unit of Service $ 268.98 Additional/Supplemental Costs
Description Cost Each Quantity Required Unit Cost
$ - $ -
$ - $ -
Total Material & Rental Costs per Unit of Service $ -
Other Costs (Equipment, Building Usage, Part-time Labor w/o Benefits) Cost Each Quantity Required Unit Cost
$ - $ -
$ - $ -
Total Other Costs per Unit of Service $ -
Fee Comparison Data
Jurisdiction
Fee per
Unit Total Service Direct Costs $ 268.98
City of Eastvale $ 265.00 Dollars Percentage $ -
City of Hemet 272 7.00 3% Admin Percentage
Town of Yucca Valley 300 35.00 13% Recommended Fee $ 265.00 Recommended Fee Subsidy $ 3.98
Current Admin Fee Amount $ -
Fee Increase/(Decrease) N/A
Annual Usage 3
Projected Annual Revenue Impact $795.00
NA
Current Fee Amount
Description
NA
More or (Less) than
Eastvale's Fee
per Unit of Service
Administration Cost of the processing of the Self Waste-Hauler Permit. It is assessed once with each individual Self-Hauler permit application for a single familty residential property. Self-Hauling permits are only available to single-family residential premesis. Self-Hauler refers to a person, who, in compliance with all applicable requirements of the City Code, hauls Solid Waste, Organic Waste or recyclable material he or she has generated directly to the appropriate facility.

The = Environmental Compliance Analyst receives a Self-Haul permit from a customer. From this permit application, the customeris assessed the user fee described below. The customer then pays the fee, at which point the Environmental Compliance Analyst receipts the permit application fee payment and logs the fee into the system and generates a receipt indicating that the fees are paid. The Senior Accounting Technician processes the receipt batch and deposits checks. The Accounting Manager reviews and posts receipt batches to the general ledger.

The Environmental Compliance Analyst then processes the permit application, which includes inspection of the self-haul vehicle, the applicant provides evidence of ownership and insurance for the vehicle, applicable drivers license, proof that vehicle is operational, the applicant must also provide of proof of waste storage containers. The fee must be renewed annually. The Environmental Compliance Analyst will send renewal notices to all permit holders 60 days prior to the end of the calendar year.

Community Safety
Department
City of Eastvale │ 12363 Limonite Avenue, Suite 910, Eastvale, CA 91752 │ (951) 361-0900 │ www.eastvaleca.gov 910

AGENDA STAFF REPORT
City Council Meeting

CITY COUNCIL BUSINESS
Agenda Item No. 13.3
January 26, 2022
Strategic Plan Update
Prepared By:

Stephanie Vasquez, Management Analyst
Recommended Action(s)
Staff recommends that the City Council receive and file the strategic plan update.

Summary
Staff will present an update on the progress of completed tasks from the City Council Strategic Plan and Priority Goals from the January 29, 2021 workshop and was adopted at the March 24, 2021.

Updates are provided at City Council quarterly.

Background
On Friday, January 29, 2021 the City Council met to discuss a strategic plan and set Council Priority goals for the City of Eastvale. During the workshop, the City Council engaged in a par.cipatory process along with City Management staff and the community, in which much was accomplished. At its March 24, 2021 mee.ng, the City Council approved the Strategic Plan. Subsequently, staff will provide an update of the Strategic Plan each quarter.

During the workshop, a group vo.ng process was u.lized for the Mayor and Council Members to identify the key priorities, and to provide for stratification of the goals into three levels which are:

Level 1 – includes the selec.on of two (2) first level priority goals each for the Mayor and City Council. A total of four (4) level 1 goals were identified.

Level 2 – includes the selec.on of two (2) second level priority goals each for the Mayor and City Council. A total of two (2) level 2 goals were identified. 12363 Limonite Avenue | Suite 910 | Eastvale, CA 91752
951.361.0900 | eastvaleca.gov
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Level 3 – includes the selec.on of two (2) third level priority goals each for the Mayor and City Council. A total of six (6) level 3 goals were identified.

The priorities and goals list is attached.

Environmental
Not applicable
Strategic Plan Action - Priority Level: N/A | Target #: N/A | Goal #: N/A Not applicable.

Fiscal Impact
The 2021-2022 budget process requires departments submit budget requests in alignment with the strategic plan and action plans. All contracts or professional services agreements will be approved in conformance with the City's purchasing ordinance.

Prior City Council/Commission Action
City Council Public Workshop - Friday, August 29, 2021
City Council Meeting Strategic Plan Approved - March 24, 2021 Attachment(s)
Not Applicable.
12363 Limonite Avenue | Suite 910 | Eastvale, CA 91752
951.361.0900 | eastvaleca.gov
912

AGENDA STAFF REPORT
City Council Meeting

CITY COUNCIL BUSINESS
Agenda Item No. 13.4
January 26, 2022
Approval of Professional Services Agreement with Contech Engineered Solu1ons, LLC for the Limonite Gap Closure Pedestrian Bridge Design
Prepared By:

Jimmy Chung, City Engineer
Recommended Action(s)
Staff recommends that the City Council approve the Professional Services Agreement with Contech Engineering Services, LLC for the Limonite Gap Closure Pedestrian Bridge Design in amount of $46,000 and authorize the City Manager to execute the agreement.

Summary
On May 22, 2019, the City Council approved a Professional Services Agreement with Mark Thomas for planning, engineering and environmental services for the Limonite Gap Closure Project. The project includes a vehicular bridge that will close the gap along Limonite Avenue over Cucamonga Creek, and also a pedestrian bridge that will close the gap along the SCE easement trail over Cucamonga Creek. The vehicular bridge will be built first and the City will seek grant opportuni3es to fund the pedestrian bridge. Mark Thomas will also provide a construc3on ready document for the pedestrian bridge.

Mark Thomas is in process of obtaining all necessary permits to build both vehicular and pedestrian bridges. One of the permi4ng agencies, the United States Army Corps of Engineers (USACE) required structural details and structural design calcula3on of the bridge system. Staff recommends a design services agreement with Contech Engineered Services (Contech) to provide design services to meet USACE's request and comments. Contech is the biggest manufacturer that provides the steel truss bridge system that is needed for the Limonite Gap Closure pedestrian bridge. 12363 Limonite Avenue | Suite 910 | Eastvale, CA 91752
951.361.0900 | eastvaleca.gov
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Background
The pedestrian bridge design provided by Mark Thomas includes installing a prefabricated steel truss bridge system, however it does not include the structural details and calcula3ons for the bridge since the bridge will come prefabricated from the manufacture (Contech or approved as equal). The manufacturer provides structural details and calcula3ons for the bridge and Mark Thomas' design provides general details for the contractor to install a prefabricated steel truss bridge. The cost of the design is $49,000 and the design cost will be deducted from the total bridge price when a contractor procures the bridge from Contech. The cost of the pedestrian truss bridge is es3mated to be approximately $450,000.

Environmental
A Mi3gated Nega3ve Declara3on for the project was prepared and was adopted by the City Council at the September 9, 2020 City Council Meeting.

Strategic Plan Action - Priority Level: N/A | Target #: 5 | Goal #: 3 Plan for landscape, roads and street maintenance
Fiscal Impact
There is sufficient amount budgeted in FY21/22 for this services under Gas Tax Other Professional Services (200-500-6490-93026).

Prior City Council/Commission Action
On May 22, 2019, City Council approved a Professional Services Agreement with Mark Thomas for Planning, Engineering, and Environmental Work for Limonite Avenue, and Bridge over Cucamonga Creek.

On October 23, 2019, City Council provided direc3on regarding the Limonite Gap Closure Project Concept Review to allow the use of a roundabout for the intersec3on for the intersec3on of Limonite Avenue and the proposed driveway to the Homestead Development On February 26, 2020, City Council reviewed and provided comments on the related to the vehicular and pedestrian bridge aesthetics and geometrics for the Limonite Gap Closure Project.

On September 9, 2020, City Council adopted a Mi3gated Nega3ve Declara3on for the Limonite Gap Closure Capital Improvement Project.

On September 8, 2021, City Council approved the first amendment to the Mark Thomas Professional Services Agreement.

Attachment(s)
Attachment 1 - Contech Agreement
Attachment 2 - Exhibit A to the Agreement
12363 Limonite Avenue | Suite 910 | Eastvale, CA 91752
951.361.0900 | eastvaleca.gov
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AGREEMENT FOR SERVICES

BETWEEN

THE CITY OF EASTVALE
AND

CONTECH ENGINEERED SOLUTIONS
This Agreement for Services (“Agreement”) is entered into as of this ____ day of _________, 2021 by and between the City of Eastvale, a municipal corporation (“City”) and Contech Engineered Solutions, an Ohio based LLC (“Contractor”). City and Contractor are sometimes hereinafter individually referred to as “Party” and hereinafter collectively referred to as the “Parties.”

RECITALS
A. City has sought, by direct negotiation the performance of the services defined and described particularly in Section 2 of this Agreement.

B. Contractor, following submission of a proposal for the performance of the services defined and described particularly in Section 2 of this Agreement, was selected by the City to perform those services.

C. The Parties desire to formalize the selection of Contractor for performance of those services defined and described particularly in Section 2 of this Agreement and desire that the terms of that performance be as particularly defined and described herein.

OPERATIVE PROVISIONS
NOW, THEREFORE, in consideration of the mutual promises and covenants made by the Parties and contained here and other consideration, the value and adequacy of which are hereby acknowledged, the Parties agree as follows:

SECTION 1. TERM OF AGREEMENT.

Subject to the provisions of Section 20 "Termination of Agreement" of this Agreement, the Term of this Agreement shall commence on the date first ascribed above and terminate upon completion of the Scope of Services and final payment is rendered to Contractor.

SECTION 2. SCOPE OF SERVICES.

Contractor agrees to perform the services set forth in Exhibit “A” “Scope of Services” (hereinafter, the “Services”) and made a part of this Agreement by this reference.

SECTION 3. ADDITIONAL SERVICES.,
Contractor shall not be compensated for any work rendered in connection with its performance of this Agreement that are in addition to or outside of the Services unless such additional services are authorized in advance and in writing in accordance with 915
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Section 26 “Administration and Implementation” or Section 28 “Amendment” of this Agreement. If and when such additional work is authorized, such additional work shall be deemed to be part of the Services.

SECTION 4. COMPENSATION AND METHOD OF PAYMENT.
(a) Subject to any limitations set forth in this Agreement, City agrees to pay Contractor the amounts specified in Exhibit “B” “Compensation” and made a part of this Agreement by this reference. The total compensation, including reimbursement for actual expenses, shall not exceed Forty Nine Thousand dollars ($49,000.00), unless additional compensation is approved in writing in accordance with Section 26 “Administration and Implementation” or Section 28 “Amendment” of this Agreement. The above fee is included in the price of the quoted Continental Pedestrian Bridge above and if purchased from Contech, will be deducted from the total bridge price.
(b) Each month Contractor shall furnish to City an original invoice for all work performed and expenses incurred during the preceding month. The invoice shall detail charges by the following categories: labor (by sub-category), travel, materials, equipment, supplies, and subcontractor contracts. Subcontractor charges shall be detailed by the following categories: labor, travel, materials, equipment and supplies. If the compensation set forth in subsection (a) and Exhibit “B” include payment of labor on an hourly basis (as opposed to labor and materials being paid as a lump sum), the labor category in each invoice shall include detailed descriptions of task performed and the amount of time incurred for or allocated to that task. City shall independently review each invoice submitted by the Contractor to determine whether the work performed and expenses incurred are in compliance with the provisions of this Agreement. In the event that no charges or expenses are disputed, the invoice shall be approved and paid according to the terms set forth in subsection (c). In the event any charges or expenses are disputed by City, the original invoice shall be returned by City to Contractor for correction and resubmission.
(c) Except as to any charges for work performed or expenses incurred by Contractor which are disputed by City, City will use its best efforts to cause Contractor to be paid within thirty (30) days of receipt of Contractor’s correct and undisputed invoice. (d) Payment to Contractor for work performed pursuant to this Agreement shall not be deemed to waive any defects in work performed by Contractor.

SECTION 5. INSPECTION AND FINAL ACCEPTANCE.

City may inspect and accept or reject any of Contractor’s work under this Agreement, either during performance or when completed. City shall reject or finally accept Contractor’s work within sixty (60) days after submitted to City. City shall reject work by a timely written explanation, otherwise Contractor’s work shall be deemed to have been accepted. City’s acceptance shall be conclusive as to such work except with respect to latent defects, fraud and such gross mistakes as amount to fraud. Acceptance of any of Contractor’s work by City shall not constitute a waiver of any of the provisions of this Agreement including, but not limited to, Section 16 “Indemnification” and Section 17 916
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“Insurance.”
SECTION 6. OWNERSHIP OF DOCUMENTS.

The provisions of this section are contingent upon the City procuring the Contech Bridge system as described in the Scope of Work, Exhibit “A”.

All original maps, models, designs, drawings, photographs, studies, surveys, reports, data, notes, computer files, files and other documents prepared, developed or discovered by Contractor in the course of providing the Services pursuant to this Agreement shall become the sole property of City and may be used, reused or otherwise disposed of by City without the permission of the Contractor. Upon completion, expiration or termination of this Agreement, Contractor shall turn over to City all such original maps, models, designs, drawings, photographs, studies, surveys, reports, data, notes, computer files, files and other documents.

If and to the extent that City utilizes for any purpose not related to this Agreement any maps, models, designs, drawings, photographs, studies, surveys, reports, data, notes, computer files, files or other documents prepared, developed or discovered by Contractor in the course of providing the Services pursuant to this Agreement, Contractor’s guarantees and warranties in Section 9 “Standard of Performance” of this Agreement shall not extend to such use of the maps, models, designs, drawings, photographs, studies, surveys, reports, data, notes, computer files, files or other documents.

All final work product developed by Contractor in the course of providing the Services pursuant to this Agreement shall become the sole property of City and may be used, reused or otherwise disposed of by City without the permission of the Contractor. Upon completion, expiration or termination of this Agreement, Contractor shall turn over to City all such final work product if paid for by the City. This provision specifically excludes Contractors’ work notes and drafts, which are owned by Contractor, not City.

SECTION 7. CONTRACTOR'S BOOKS AND RECORDS.
(a) Contractor shall maintain any and all documents and records demonstrating or relating to Contractor’s performance of the Services. Contractor shall maintain any and all ledgers, books of account, invoices, vouchers, canceled checks, or other documents or records evidencing or relating to the Services, including expenditures and disbursements charged to City pursuant to this Agreement. Any and all such documents or records shall be maintained in accordance with generally accepted accounting principles and shall be sufficiently complete and detailed so as to permit an accurate evaluation of the services provided by Contractor pursuant to this Agreement. Any and all such documents or records shall be maintained for three (3) years from the date of execution of this Agreement and to the extent required by laws relating to audits of public agencies and their expenditures. In accordance with California Government Code Section 8546.7, if the total compensation in Section 4 exceeds ten thousand dollars ($10,000.00), this Agreement and the Contractor's books and records related to this 917
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Agreement shall be subject to the examination and audit of the State Auditor, at the request of City or as part of any audit of the City, for a period of three (3) years after final payment under the Agreement.
(b) Any and all records or documents required to be maintained pursuant to this section shall be made available for inspection, audit and copying, at any time during regular business hours, upon request by City or its designated representative. Copies of such documents or records shall be provided directly to the City for inspection, audit and copying when it is practical to do so; otherwise, unless an alternative is mutually agreed upon, such documents and records shall be made available at Contractor’s address indicated for receipt of notices in this Agreement.
(c) Where City has reason to believe that any of the documents or records required to be maintained pursuant to this section may be lost or discarded due to dissolution or termination of Contractor’s business, City may, by written request, require that custody of such documents or records be given to the City. Access to such documents and records shall be granted to City, as well as to its successors-in-interest and authorized representatives.

SECTION 8. INDEPENDENT CONTRACTOR.
(a) Contractor is and shall at all times remain a wholly independent contractor and not an officer, employee or agent of City. Contractor shall have no authority to bind City in any manner, nor to incur any obligation, debt or liability of any kind on behalf of or against City, whether by contract or otherwise.
(b) The personnel performing the Services under this Agreement on behalf of Contractor shall at all times be under Contractor’s exclusive direction and control. Neither City, nor any elected or appointed boards, officers, officials, employees or agents of City, shall have control over the conduct of Contractor or any of Contractor’s personnel.

Contractor shall not at any time or in any manner represent that Contractor or any of Contractor’s personnel are in any manner officials, officers, or employees of City. (c) Neither Contractor, nor any of Contractor’s personnel shall obtain any rights to retirement, health care or any other benefits which may otherwise accrue to City’s employees. Contractor expressly waives any claim Contractor, its officers, employees, agents or subcontractors, may have to any such rights. Contractor’s indemnity obligations in Section 16 “Indemnification” of this Agreement include the obligation to indemnify the City from and against any liability that may arise related to claims that Contractor, its officers, employees, agents or subcontractors, are entitled to retirement, health care or any other benefits that accrue to City employees. This provision shall survive the expiration or earlier termination of this Agreement.

SECTION 9. STANDARD OF PERFORMANCE.

Contractor represents and warrants that it has the qualifications, experience and facilities necessary to properly perform the Services required under this Agreement in a thorough, competent and professional manner. Contractor shall at all times faithfully, competently and to the best of its ability, experience and talent, perform all Services. In 918
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meeting its obligations under this Agreement, Contractor shall employ, at a minimum, generally accepted standards and practices utilized by persons engaged in providing services similar to the Services required of Contractor under this Agreement. In addition to the general standards of performance set forth this section, additional specific standards of performance and performance criteria may be set forth in Exhibit “A” “Scope of Work” that shall also be applicable to Contractor’s work under this Agreement. Where there is a conflict between a general and a specific standard of performance or performance criteria, the specific standard or criteria shall prevail over the general.

SECTION 10. COMPLIANCE WITH APPLICABLE LAWS; PERMITS AND LICENSES.

Contractor shall keep itself informed of and comply with all applicable federal, state and local laws, statutes, codes, ordinances, regulations and rules in effect during the term of this Agreement. Contractor shall obtain any and all licenses, permits and authorizations necessary to perform the Services set forth in this Agreement. Neither City, nor any elected or appointed boards, officers, officials, employees or agents of City, shall be liable, at law or in equity, as a result of any failure of Contractor to comply with this section.

SECTION 11. PREVAILING WAGE LAWS
It is the understanding of City and Contractor that California prevailing wage laws do not apply to this Agreement because the Agreement does not involve any of the following services subject to prevailing wage rates pursuant to the California Labor Code or regulations promulgated thereunder: Construction, alteration, demolition, installation, or repair work performed on public buildings, facilities, streets or sewers done under contract and paid for in whole or in part out of public funds. In this context, “construction" includes work performed during the design and preconstruction phases of construction including, but not limited to, inspection and land surveying work.

SECTION 12. NONDISCRIMINATION.

Contractor shall not discriminate, in any way, against any person on the basis of race, religious creed, color, national origin, ancestry, physical disability, mental disability, medical condition, genetic information, marital status, sex, gender, gender identity, gender expression, age, sexual orientation, or military and veteran status in connection with or related to the performance of this Agreement.

SECTION 13. UNAUTHORIZED ALIENS.

Contractor hereby promises and agrees to comply with all of the provisions of the Federal Immigration and Nationality Act, 8 U.S.C.A. §§ 1101, et seq., as amended, and in connection therewith, shall not employ unauthorized aliens as defined therein. Should Contractor so employ such unauthorized aliens for the performance of the Services, and should the any liability or sanctions be imposed against City for such use of unauthorized aliens, Contractor hereby agrees to and shall reimburse City for the cost of all such liabilities or sanctions imposed, together with any and all costs, including attorneys' fees, incurred by City.
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SECTION 14. CONFLICTS OF INTEREST.
(a) Contractor covenants that neither it, nor any officer or principal of its firm, has or shall acquire any interest, directly or indirectly, which would conflict in any manner with the interests of City or which would in any way hinder Contractor’s performance of the Services. Contractor further covenants that in the performance of this Agreement, no person having any such interest shall be employed by it as an officer, employee, agent or subcontractor without the express written consent of the City Manager. Contractor agrees to at all times avoid conflicts of interest or the appearance of any conflicts of interest with the interests of City in the performance of this Agreement. (b) City understands and acknowledges that Contractor is, as of the date of execution of this Agreement, independently involved in the performance of non-related services for other governmental agencies and private parties. Contractor is unaware of any stated position of City relative to such projects. Any future position of City on such projects shall not be considered a conflict of interest for purposes of this section. (c) City understands and acknowledges that Contractor will perform nonrelated services for other governmental agencies and private Parties following the completion of the Services under this Agreement. Any such future service shall not be considered a conflict of interest for purposes of this section.

SECTION 15. CONFIDENTIAL INFORMATION; RELEASE OF INFORMATION. (a) All information gained or work product produced by Contractor in performance of this Agreement shall be considered confidential, unless such information is in the public domain or already known to Contractor. Contractor shall not release or disclose any such information or work product to persons or entities other than City without prior written authorization from the City Manager, except as may be required by law.
(b) Contractor, its officers, employees, agents or subcontractors, shall not, without prior written authorization from the City Manager or unless requested by the City Attorney of City, voluntarily provide declarations, letters of support, testimony at depositions, response to interrogatories or other information concerning the work performed under this Agreement. Response to a subpoena or court order shall not be considered "voluntary" provided Contractor gives City notice of such court order or subpoena.
(c) If Contractor, or any officer, employee, agent or subcontractor of Contractor, provides any information or work product in violation of this Agreement, then City shall have the right to reimbursement and indemnity from Contractor for any damages, costs and fees, including attorney's fees, caused by or incurred as a result of Contractor’s conduct.

Contractor shall promptly notify City should Contractor, its officers, employees, agents or subcontractors, be served with any summons, complaint, subpoena, notice of deposition, request for documents, interrogatories, request for admissions or other discovery request, court order or subpoena from any party regarding this Agreement and 920
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the work performed thereunder. City retains the right, but has no obligation, to represent Contractor or be present at any deposition, hearing or similar proceeding. Contractor agrees to cooperate fully with City and to provide City with the opportunity to review any response to discovery requests provided by Contractor. However, this right to review any such response does not imply or mean the right by City to control, direct, or rewrite said response. Contractor shall not be held criminally or civilly liable under any Federal or State trade secret law for the disclosure of a trade secret that is made in confidence to a Federal, State, or local government official or to an attorney solely for the purpose of reporting or investigating a suspected violation of law or for the disclosure of a trade secret that is made in a complaint or other document filed in a lawsuit or other proceeding, if such filing is made under seal.

SECTION 16. INDEMNIFICATION.
(a) Indemnification for Professional Liability. Where the law establishes a professional standard of care for Contractor’s services, to the fullest extent permitted by law, Contractor shall indemnify, protect, defend and hold harmless City and any and all of its officials, employees and agents (“Indemnified Parties”) from and against any and all liability (including liability for claims, suits, actions, arbitration proceedings, administrative proceedings, regulatory proceedings, losses, expenses or costs of any kind, whether actual, alleged or threatened, including attorneys’ fees and costs, court costs, interest, defense costs, and expert witness fees) arise out of, are a consequence of, or are in any way attributable to, in whole or in part, any negligent or wrongful act, error or omission of Contractor, or by any individual or entity for which Contractor is legally liable, including but not limited to officers, agents, employees or subcontractors of Contractor, in the performance of professional services under this Agreement. (b) Indemnification for Other than Professional Liability. Other than in the performance of professional services and to the full extent permitted by law, Contractor shall indemnify, protect, defend and hold harmless City, and any and all of its employees, officials and agents from and against any liability (including liability for claims, suits, actions, arbitration proceedings, administrative proceedings, regulatory proceedings, losses, expenses or costs of any kind, whether actual, alleged or threatened, including attorneys’ fees and costs, court costs, interest, defense costs, and expert witness fees), where the same arise out of, are a consequence of, or are in any way attributable to, in whole or in part, the performance of this Agreement by Contractor, or by any individual or entity for which Contractor is legally liable, including but not limited to officers, agents, employees or subcontractors of Contractor.
(c) Indemnification from Subcontractors. Contractor agrees to obtain executed indemnity agreements with provisions identical to those set forth in this section from each and every subcontractor or any other person or entity involved by, for, with or on behalf of Contractor in the performance of this Agreement naming the Indemnified Parties as additional indemnitees. In the event Contractor fails to obtain such indemnity obligations from others as required herein, Contractor agrees to be fully responsible according to the terms of this section. Failure of City to monitor compliance with these requirements imposes no additional obligations on City and will in no way act as a waiver of any rights hereunder. This obligation to indemnify and defend City as set forth herein is binding on 921
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the successors, assigns or heirs of Contractor and shall survive the termination of this Agreement or this section.
(d) City’s Negligence. The provisions of this section do not apply to claims occurring as a result of City’s sole negligence. The provisions of this section shall not release City from liability arising from gross negligence or willful acts or omissions of City or any and all of its officials, employees and agents.

SECTION 17. INSURANCE.

Contractor agrees to obtain and maintain in full force and effect during the term of this Agreement the insurance policies set forth in Exhibit “C” “Insurance” and made a part of this Agreement. All insurance policies shall be subject to approval by City as to form and content. These requirements are subject to amendment or waiver if so approved in writing by the City Manager. Contractor agrees to provide City with copies of required policies upon request.

SECTION 18. ASSIGNMENT.

The expertise and experience of Contractor are material considerations for this Agreement. City has an interest in the qualifications and capability of the persons and entities who will fulfill the duties and obligations imposed upon Contractor under this Agreement. In recognition of that interest, Contractor shall not assign or transfer this Agreement or any portion of this Agreement or the performance of any of Contractor’s duties or obligations under this Agreement without the prior written consent of the City.

Any attempted assignment shall be ineffective, null and void, and shall constitute a material breach of this Agreement entitling City to any and all remedies at law or in equity, including termination of this Agreement pursuant to Section 20 “Termination of Agreement.” City acknowledges, however, that Contractor, in the performance of its duties pursuant to this Agreement, may utilize subcontractors.

SECTION 19. CONTINUITY OF PERSONNEL.

Contractor shall make every reasonable effort to maintain the stability and continuity of Contractor’s staff and subcontractors, if any, assigned to perform the Services. Contractor shall notify City of any changes in Contractor’s staff and subcontractors, if any, assigned to perform the Services prior to and during any such performance.

SECTION 20. TERMINATION OF AGREEMENT.
(a) City may terminate this Agreement, with or without cause, at any time by giving thirty (30) days written notice of termination to Contractor. In the event such notice is given, Contractor shall cease immediately all work in progress. (b) Contractor may terminate this Agreement for cause at any time upon thirty (30) days written notice of termination to City.
922
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(c) If either Contractor or City fail to perform any material obligation under this Agreement, then, in addition to any other remedies, either Contractor, or City may terminate this Agreement immediately upon written notice. (d) Upon termination of this Agreement by either Contractor or City, all property belonging exclusively to City which is in Contractor’s possession shall be returned to City.

Contractor shall furnish to City a final invoice for work performed and expenses incurred by Contractor, prepared as set forth in Section 4 “Compensation and Method of Payment” of this Agreement. This final invoice shall be reviewed and paid in the same manner as set forth in Section 4 “Compensation and Method of Payment” of this Agreement.

SECTION 21. DEFAULT.

In the event that Contractor is in default under the terms of this Agreement, the City shall not have any obligation or duty to continue compensating Contractor for any work performed after the date of default. Instead, the City may give notice to Contractor of the default and the reasons for the default. The notice shall include the timeframe in which Contractor may cure the default. This timeframe is presumptively thirty (30) days, but may be extended, though not reduced, if circumstances warrant. During the period of time that Contractor is in default, the City shall hold all invoices and shall, when the default is cured, proceed with payment on the invoices. In the alternative, the City may, in its sole discretion, elect to pay some or all of the outstanding invoices during the period of default. If Contractor does not cure the default, the City may take necessary steps to terminate this Agreement under Section 20 “Termination of Agreement.” Any failure on the part of the City to give notice of the Contractor’s default shall not be deemed to result in a waiver of the City’s legal rights or any rights arising out of any provision of this Agreement.

SECTION 22. EXCUSABLE DELAYS.

Contractor shall not be liable for damages, including liquidated damages, if any, caused by delay in performance or failure to perform due to causes beyond the control of Contractor. Such causes include, but are not limited to, acts of God, acts of the public enemy, acts of federal, state or local governments, acts of City, court orders, fires, floods, epidemics, strikes, embargoes, and unusually severe weather. The term and price of this Agreement shall be equitably adjusted for any delays due to such causes.

SECTION 23. COOPERATION BY CITY.

All public information, data, reports, records, and maps as are existing and available to City as public records, and which are necessary for carrying out the Services shall be furnished to Contractor in every reasonable way to facilitate, without undue delay, the Services to be performed under this Agreement.

SECTION 24. NOTICES.

All notices required or permitted to be given under this Agreement shall be in writing and shall be personally delivered, or sent by certified mail, postage prepaid and return receipt requested, addressed as follows:
923
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To City: City of Eastvale
Attn: Community Development Director
12363 Limonite Ave., Suite 910
Eastvale, CA 91752
To Contractor: Contech Engineered Solutions LLC
9025 Centre Pointe Drive, Suite 400
West Chester, OH 45069
Notice shall be deemed effective on the date personally delivered or, if mailed, three (3) days after deposit of the same in the custody of the United States Postal Service.

SECTION 25. AUTHORITY TO EXECUTE.

Each of the signatories hereto represents and warrants that he or she is competent and authorized to enter into this Agreement on behalf of the Party for whom he or she purports to sign. Each Party hereto agrees to defend, indemnify, and hold harmless the other Parties hereto against all claims, suits, actions, and demands, including necessary expenses of investigation and reasonable attorneys' fees and costs, arising out of claims that its signatory was not competent or so authorized to execute this Agreement.

SECTION 26. ADMINISTRATION AND IMPLEMENTATION.

This Agreement shall be administered and executed by the City Manager or his or her designated representative. The City Manager shall have the authority to issue interpretations and to make amendments to this Agreement, including amendments that commit additional funds, consistent with Section 28 “Amendment” and the City Manager’s contracting authority under the Eastvale Municipal Code.

SECTION 27. BINDING EFFECT.

This Agreement shall be binding upon the heirs, executors, administrators, successors and assigns of the Parties.

SECTION 28. AMENDMENT.

No amendment to or modification of this Agreement shall be valid unless made in writing and approved by the Contractor and by the City. The City Manager shall have the authority to approve any amendment to this Agreement if it does not exceed the amount that may be approved administratively pursuant to the Eastvale Municipal Code. The Parties agree that the requirement for written modifications cannot be waived and that any attempted waiver shall be void. The City’s City Manager may, but is not required to, make minor amendments not affecting substantive terms without further authorization from the City Council. The City Council hereby authorizes the City Manager to execute any such amendments as required by this Agreement or that do not otherwise reduce City’s rights under this Agreement. All other amendments shall be approved by the City Council.
924
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SECTION 29. WAIVER.

Waiver by any Party to this Agreement of any term, condition, or covenant of this Agreement shall not constitute a waiver of any other term, condition, or covenant. Waiver by any Party of any breach of the provisions of this Agreement shall not constitute a waiver of any other provision nor a waiver of any subsequent breach or violation of any provision of this Agreement. Acceptance by City of any work by Contractor shall not constitute a waiver of any of the provisions of this Agreement.

SECTION 30. LAW TO GOVERN; VENUE.

This Agreement shall be interpreted, construed and governed according to the laws of the State of California. In the event of litigation between the Parties, venue in state trial courts shall lie exclusively in the County of Riverside, California. In the event of litigation in a U.S. District Court, venue shall lie exclusively in the Central District of California, in Riverside.

SECTION 31. ATTORNEYS FEES, COSTS AND EXPENSES.

In the event litigation or other proceeding is required to enforce or interpret any provision of this Agreement, the prevailing Party in such litigation or other proceeding shall be entitled to an award of reasonable attorney's fees, costs and expenses, in addition to any other relief to which it may be entitled.

SECTION 32. ENTIRE AGREEMENT.

This Agreement, including the attached Exhibits "A" through "C", is the entire, complete, final and exclusive expression of the Parties with respect to the matters addressed therein and supersedes all other agreements or understandings, whether oral or written, or entered into between Contractor and City prior to the execution of this Agreement. No statements, representations or other agreements, whether oral or written, made by any Party which are not embodied herein shall be valid and binding.

SECTION 33. SEVERABILITY.

If any term, condition or covenant of this Agreement is declared or determined by any court of competent jurisdiction to be invalid, void or unenforceable, the remaining provisions of this Agreement shall not be affected thereby and the Agreement shall be read and construed without the invalid, void or unenforceable provision(s). 925
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SECTION 34. CONFLICTING TERMS.

Except as otherwise stated herein, if the terms of this Agreement conflict with the terms of any Exhibit hereto, or with the terms of any document incorporated by reference into this Agreement, the terms of this Agreement shall control.

IN WITNESS WHEREOF, the Parties hereto have executed this Agreement on the date and year first-above written.
[SIGNATURES ON FOLLOWING PAGE]
926
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CITY OF EASTVALE
___________________________
Henry Garcia
Acting City Manager
ATTEST:
___________________________
Marc Donohue
City Clerk

APPROVED AS TO FORM
_______________________________
Erica Vega
City Attorney

CONTECH ENGINEERED SOLUTIONS
____
Name: ___________________
Title: ____________________
927
A-1
EXHIBIT "A"

SCOPE OF SERVICES
See attached proposal from Contech dated December 29, 2021 928
C-1
EXHIBIT "B"

COMPENSATION
Total Professional Engineering Services will be a lump sum cost of $49,000.00. The fee is included in the price of the Continental Pedestrian Bridge and if purchased from Contech, will be deducted from the total bridge price.
929
C-1
EXHIBIT "C"

INSURANCE
A. Insurance Requirements. Contractor shall provide and maintain insurance, acceptable to the City, in full force and effect throughout the term of this Agreement, against claims for injuries to persons or damages to property which may arise from or in connection with the performance of the Services by Contractor, its agents, representatives or employees. Insurance is to be placed with insurers with a current A.M.

Best's rating of no less than A:VII.

Contractor shall provide the following scope and limits of insurance:

1. Minimum Scope of Insurance. Coverage shall be at least as broad as:
(1) Commercial General Liability. Insurance Services Office form Commercial General Liability coverage (Occurrence Form CG 0001). (2) Automobile. Insurance Services Office form number CA 0001 (Ed. 1/87) covering Automobile Liability, including code 1 "any auto" and endorsement CA 0025, or equivalent forms subject to the written approval of the City. (3) Workers’ Compensation. Workers' Compensation insurance as required by the Labor Code of State of California covering all persons providing Services on behalf of the Contractor and all risks to such persons under this Agreement. (4) Professional Liability. Professional liability insurance appropriate to the Contractor’s profession. This coverage may be written on a “claims made” basis, and must include coverage for contractual liability. The professional liability insurance required by this Agreement must be endorsed to be applicable to claims based upon, arising out of or related to Services performed under this Agreement. The insurance must be maintained for at least three (3) consecutive years following the completion of Contractor’s services or the termination of this Agreement. During this additional three (3) year period, Contractor shall annually and upon request of the City submit written evidence of this continuous coverage.

2. Minimum Limits of Insurance. Contractor shall maintain limits of insurance no less than:
(1) Commercial General Liability. $1,000,000 general aggregate for bodily injury, personal injury and property damage. (2) Automobile. $1,000,000 per accident for bodily injury and property damage. A combined single limit policy with aggregate limits in an amount of 930
C-2
not less than $2,000,000 shall be considered equivalent to the said required minimum limits set forth above.
(3) Workers' Compensation. Workers' Compensation as required by the Labor Code of the State of California of not less than $1,000,000 per occurrence. (4) Professional Liability. $1,000,000 per occurrence.

B. Other Provisions. Insurance policies required by this Agreement shall contain the following provisions:

1. All Policies. Each insurance policy required by this Agreement shall be endorsed and state the coverage shall not be suspended, voided, cancelled by the insurer or either Party to this Agreement, reduced in coverage or in limits except after 30 days' prior written notice by certified mail, return receipt requested, has been given to City.

2. Commercial General Liability and Automobile Liability Coverages. (1) City, and its respective elected and appointed officers, officials, and employees and volunteers are to be covered as additional insureds as respects: liability arising out of activities Contractor performs; products and completed operations of Contractor; premises owned, occupied or used by Contractor; or automobiles owned, leased, hired or borrowed by Contractor. The coverage shall contain no special limitations on the scope of protection afforded to City, and their respective elected and appointed officers, officials, or employees. (2) Contractor’s insurance coverage shall be primary insurance with respect to City, and its respective elected and appointed, its officers, officials, employees and volunteers. Any insurance or self-insurance maintained by City, and its respective elected and appointed officers, officials, employees or volunteers, shall apply in excess of, and not contribute with, Contractor’s insurance. (3) Contractor’s insurance shall apply separately to each insured against whom claim is made or suit is brought, except with respect to the limits of the insurer's liability.
(4) Any failure to comply with the reporting or other provisions of the insurance policies, including breaches of warranties, shall not affect coverage provided to City, and its respective elected and appointed officers, officials, employees or volunteers.

3. Workers' Compensation Coverage. Unless the City Manager otherwise agrees in writing, the insurer shall agree to waive all rights of subrogation 931
C-3
against City, and its respective elected and appointed officers, officials, employees and agents for losses arising from work performed by Contractor.

C. Other Requirements. Contractor agrees to deposit with City, at or before the effective date of this Agreement, certificates of insurance necessary to satisfy City that the insurance provisions of this contract have been complied with. The City may require that Contractor furnish City with copies of original endorsements effecting coverage required by this Exhibit “C”. The certificates and endorsements are to be signed by a person authorized by that insurer to bind coverage on its behalf. City reserves the right to inspect complete, certified copies of all required insurance policies, at any time.

1. Contractor shall furnish certificates and endorsements from each subcontractor identical to those Contractor provides.

2. Any deductibles or self-insured retentions must be declared to and approved by City. At the option of City, either the insurer shall reduce or eliminate such deductibles or self-insured retentions as respects City or its respective elected or appointed officers, officials, employees and volunteers, or the Contractor shall procure a bond guaranteeing payment of losses and related investigations, claim administration, defense expenses and claims.

3. The procuring of such required policy or policies of insurance shall not be construed to limit Contractor’s liability hereunder nor to fulfill the indemnification provisions and requirements of this Agreement.
932
Contech Engineered Solutions LLC
9025 Centre Pointe Drive, Suite 400
West Chester, OH 45069
Phone: (513) 645-7000
Fax: (513) 645-7993
www.ContechES.com

PROPOSAL FOR ENGINEERING SERVICES
Dahi Kim, City of Eastvale Date: December 29, 2021
12363 Limonite Ave, Ste 910 Project: Limonite Gap Closure Eastvale, CA 91752 Location: Eastvale, California
(951) 703-4477
Contech Engineered Solutions, LLC (“Contech”) is pleased to provide the following engineering services proposal for a Continental Pedestrian Bridge design for the referenced project. This proposal, if accepted by City of Eastvale (“Client”) within thirty (30) days from the date hereof, shall constitute a binding contract. Contech is prepared to start on this request upon receipt of the signed proposal.

DESCRIPTION ENGINEERING SERVICES – Continental Pedestrian Bridge Design:

The total estimated cost for the Limonite Gap Closure Continental Pedestrian Truss Bridge is estimated to be approximately $450,000.
 Style: Continental Connector Pedestrian Truss Bridge
 Length: approx. 175’ - 0”
 Width: 12’-6” (Clear between trusses)
 Finish: Unpainted Self-Weathering Steel
 Decking: CIP Concrete Deck
 Life Safety System: Horizontal Safety Rails
 Skew: TBD
 Design/Loading: AAHSTO LRFD Bridge Design Specifications This material estimate is preliminary and may change upon further refinement of the design. Pricing is based on material costs as of December 27, 2021. Please note that an updated site plan including proposed grades, pedestrian path alignment, bridge location, and profile sections along with a geotechnical report specific to the project bridges will need to be provided. Future changes to the project plan set that directly impact this design should be provided when available.

A separate contract with Terms and Conditions for the fabrication and supply of the Continental Pedestrian Bridge will be provided at time of bid or upon request at time of purchase.

DESCRIPTION OF ENGINEERING SERVICES:

Contech proposes to provide Mark Thomas the following submittal package signed and sealed by a Professional Engineer registered in the State of California:
 Contech shall provide shop drawings and calculations for the Continental Pedestrian Truss Bridge described above in accordance with the drawings and information provided.  Drawing Submittal will be signed and sealed by a Professional Engineer registered in the State of California:
o Drawings will include a full design with all dimensions, deck reinforcement details, and splicing attachments
o Drawings will show the full member size for all of the structural steel, in addition to all weld callouts for fabrication.
o Drawings will contain all General Notes pertaining to the bridge o Drawings will contain full anchor bolt layout and bridge reactions to allow the foundation design to proceed (or confirmed with current design)
 Full bridge design supporting calculations will be prepared by Contech and submitted with the bridge design. * The above submittal and calculation package is for Owner/Agency approval, along with any necessary outside agency permitting. Contech will prepare a separate set of bridge drawings and performance based specifications for public use, where full member sizing, weld callouts, and calculations will not be part of the package. This separate “Bid Package” can be used for public bidding purposes and can be included in the official bid documents. 933
Contech Engineered Solutions LLC
9025 Centre Pointe Drive, Suite 400
West Chester, OH 45069
Phone: (513) 645-7000
Fax: (513) 645-7993
www.ContechES.com

It is anticipated that design will commence upon acceptance of this proposal and receipt of the project information listed above. Submittal Drawings will be provided in 6-8 weeks from acceptance of this proposal and receipt of necessary design documents. If the drawings are subject to revisions, it is expected that each resubmittal take 1-2 weeks to complete.

Depending on the scope of comments, additional time may be required for resubmittal. Revisions required due to errors on Contech plans or omissions from Contech plans will be completed under this scope of services. Any further revisions or changes to the scope of services described will be subject to additional fees.

Total for above Professional Engineering Services = $49,000 The Professional Engineering Services fee described above will be due upon completion of Contech’s design and calculation submittal package. The above fee is included in the price of the quoted Continental Pedestrian Bridge above and if purchased from Contech, will be deducted from the total bridge price.

The professional services (“Services”), including, without limitation, any and all advice, representations, drawings, designs, calculations and deliverables, provided under this contract are considered instruments of service applicable only to a Contech Bridge System for the project referenced above. Contech owns all right, title, and interest in and to the drawings, designs, calculations and deliverables and all intellectual property rights in connection therewith, and the Services are provided for the express purpose of gaining approval of the use of these Contech products from the permitting agencies/owners and in the interest of Contech ultimately supplying the bridge(s). Use of the Services with any other structure, manufacturer or project is strictly prohibited and voids any and all representations and warranties, express or implied, related to the Services. Contech expressly disclaims any and all liability related to use of the Services with any other structure, manufacturer or project. To the fullest extent permitted by applicable law, Client agrees to indemnify, defend and hold harmless Contech along with its respective officers, directors, owners, employees and agents from and against all claims, damages, losses, causes of action, suits, judgments and expenses (including but not limited to reasonable attorney’s fees) of any person or entity, to the extent arising out of Client’s use of the Services with any other structure, manufacturer or project. The attached standard Terms and Conditions are incorporated herein by reference apply if the structure is not provided.

ACCEPTED this ____ day of Respectfully submitted,
, 20 ,
subject to all terms and conditions
contained herein.

Tara Fitzgerald
BUYER: Truss Consultant – California
By:
(Signature)
Print Name:

Title:
* Delivery date extension due to missing information or unforeseen changes will be mutually agreed to.

BUYER’s PO No.

Enclosed: Contech - Terms & Conditions – Professional
Services – Rev 012015

934
Contech Engineered Solutions LLC
9025 Centre Pointe Drive, Suite 400
West Chester, OH 45069
Phone: (513) 645-7000
Fax: (513) 645-7993
www.ContechES.com

Engineering Parameters Required by Contech upon NTP
 A final site plan including existing and proposed grading, roadway horizontal and vertical alignment, and utility plan in proximity of the crossing  Wall locations, geometric configurations, elevations, and profile sections.  Required structure design loading, utility weights (if applicable), and seismic parameters Specific Exclusions
 Site survey, including establishment of existing topography and stream bed elevations, and delineation of stream banks, floodplain limits, etc.  Roadway design, including horizontal and vertical alignment, cross-section details, design/layout of bridge barrier/guide rail, stormwater/drainage conveyance, any utility crossings, etc.  Hydrologic/hydraulic evaluation and design, including HEC-RAS (or other appropriate software) modeling of the proposed crossing, development of water surface elevations, flow rates, flow depths, impacts, etc.  Design of any stream diversion, sheeting, cofferdams, etc.  Geotechnical investigation and reporting, including recommendations for allowable bearing capacity / bearing resistance, recommendations for foundation elevations, settlement analysis or calculations, etc.  Design of proposed grading, including layout of abutments and/or wingwalls  Design and evaluation of trench and/or structure shoring  All construction/installation evaluation, installation verification, and as-built drawings  Load ratings requiring the use of specific software
 Scour analysis and design of potential scour mitigation measures  Development of any, and all, permit applications for City, County, State, Army Corps, or other agency approvals 935

AGENDA STAFF REPORT
City Council Meeting

CITY COUNCIL BUSINESS
Agenda Item No. 13.5
January 26, 2022
Resolu,on to Transfer Jurupa Community Services District Ligh,ng Maintenance District Zones Located in the City of Eastvale Prepared By:

Amanda Wells, Finance Director/City Treasurer
Recommended Action(s)
Staff and the Finance Committee recommend the City Council Approve and Adopt a Joint Resolution of the Board of Directors of Jurupa Community Services District and the City Council of the City of Eastvale to Transfer Ligh#ng Maintenance Districts Situated within the Territorial Boundaries of the City Eastvale from Jurupa Community Services District to the City of Eastvale.

Summary
In May 2018, the city and JCSD entered into an Agreement Regarding Streetlight Acquisi#on (Agreement). The Agreement allowed the city to acquire the streetlight poles located in the city and provided for the transfer of streetlight electric u#lity accounts from JCSD to the City; this transfer allowed the city to qualify for purchase of the poles from Southern California Edison (SCE). The Agreement also provided a framework for JCSD's con#nued administra#on of the Ligh#ng Maintenance Districts (LMD) and reimbursement to the city for streetlight opera#ons & maintenance costs. The agreement included the eventual transfer of the LMDs to the city as described in Exhibit A to the Agreement. The approval and adop#on of the resolu#on will start the transfer process of LMDs from JCSD to the City of Eastvale.

Background
The Agreement provides for a reassessment of the streetlight LMD administra#on responsibili#es in 2021. Currently, JCSD has indicated they are now interested in transferring the Streetlight LMD zones located within City boundaries. Transferring the LMD zones within the city's boundaries to the city will streamline the levy administra#on process and is consistent with the intent of the 12363 Limonite Avenue | Suite 910 | Eastvale, CA 91752
951.361.0900 | eastvaleca.gov
936
Agreement.

California Sec#on 22612 of the Streets and Highways Code allows for the transfer of jurisdic#on over a District LMD to the City Council of a city when all the territory of the LMD is included within one city as the result of an annexa#on or incorpora#on. The transfer can be accomplished by approval of a Joint Resolu#on of the City Council of the City of Eastvale and the Board of Directors of the Jurupa Community Services District to transfer LMD District’s within the boundaries of the city.

A?er passage of the Joint Resolu#on, the city will be responsible for all administra#on for the Eastvale LMD zones including the annual special tax assessments. The city u#lizes NBS Government Financial Group for the administra#on of all special district levies; NBS will assist the city in the prepara#on of annual levy amounts. Following the transfer, JCSD's name will no longer be associated with these LMDs nor the property tax communication to properties within the City.

The JCSD Finance CommiBee recommended the approval of the resolu#on on January 6, 2022 and the resolution will be presented for approval to the JCSD Board of Directors on January 24, 2022.

Environmental
Not applicable.

Strategic Plan Action - Priority Level: N/A | Target #: N/A | Goal #: N/A Not applicable.

Fiscal Impact
The recommenda#on of resolu#on approval will have no immediate fiscal impact, as the city is currently responsible for the opera#ons of the poles. However, upon City Council's approval and adop#on of the resolu#on, the city will become responsible for the administra#on and opera#on of the 90 LMD zones. Staff is currently working on a contract amendment with NBS, the city's special financing district consultant, for the administra#on of the new district zones. Contract fees will be assessed to the zones. When the zones are transferred, staff will recommend to the City Council budget appropriations for the revenues and expenditures related to each zone.

Prior City Council/Commission Action
This is the first #me the City Council has considered this item; the Finance CommiBee reviewed the resolution and recommended approval by the City Council.

Attachment(s)
Attachment 1 - Resolution
Attachment 2 - Exhibit A
Attachment 3 - 2018 Streetlight Agreement
12363 Limonite Avenue | Suite 910 | Eastvale, CA 91752
951.361.0900 | eastvaleca.gov
937
03586.00035\33097691.3
RESOLUTION NO. _____

JOINT RESOLUTION OF THE BOARD OF DIRECTORS OF

JURUPA COMMUNITY SERVICES DISTRICT AND THE

CITY COUNCIL OF THE CITY OF EASTVALE TO

TRANSFER LIGHTING MAINTENANCE DISTRICTS

SITUATED WITHIN THE TERRITORIAL BOUNDARIES OF

THE CITY OF EASTVALE FROM JURUPA COMMUNITY

SERVICES DISTRICT TO THE CITY OF EASTVALE
WHEREAS, Southern California Edison (“SCE”) has permitted local agencies throughout the State of California (“State”) to participate in a program whereby each local agency can purchase light poles in public rights of way; and WHEREAS, Jurupa Community Services District (“JCSD”) has entered into an agreement with SCE to purchase all of the light poles for which JCSD has an account with SCE within its service area, which includes the City of Eastvale and the City of Jurupa Valley; and
WHEREAS, the City of Eastvale has requested that JCSD transfer all of its SCE accounts for the light poles in the City of Eastvale to the City of Eastvale, so that the City of Eastvale itself may purchase the light poles from SCE; and WHEREAS, JCSD, in cooperation with the County of Riverside, has established lighting maintenance districts throughout its service area in order to pay the costs associated with street lights, including electrical costs and maintenance charges imposed by SCE, and those which are within the corporate boundaries of the City of Eastvale are referred to herein as the “LMDs” and the boundaries and designation of such LMDs are further described in Exhibit A attached to this Resolution and herein incorporated; and WHEREAS, on May 14, 2018, the Board of Directors of JCSD approved Resolution 2824, which authorized JCSD and the City of Eastvale to enter into that certain agreement entitled “Agreement Regarding Street Light Acquisition” (“Agreement”) with respect to the transfer of the streetlight accounts from JCSD to the City of Eastvale and the management of the LMDs by JCSD; and
WHEREAS, Section 22612 of the Streets and Highways Code of the State of California provides that if all of the territory of a lighting maintenance district is included within one city as a result of an annexation or incorporation, the legislative body may transfer jurisdiction over the lighting maintenance district to the city council of the city by a joint resolution setting forth the mutually agreed upon terms and conditions under which the transfer is to take place; and
WHEREAS, the LMDs are currently within the jurisdiction of the City of Eastvale and therefore are located within the territorial boundaries of the City of Eastvale; and 938
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WHEREAS, JCSD affirms that the LMDs receive funding through a special benefit assessment levy established by JCSD; and
WHEREAS, JCSD and the City of Eastvale consent to the transfer of jurisdiction over the LMDs located within the territorial boundaries of City of Eastvale from JCSD to the City of Eastvale in accordance with the terms and conditions set forth in the Agreement; and
WHEREAS, the Board of Directors of JCSD wishes to approve the transfer of the LMDs;

NOW, THEREFORE, BE IT RESOLVED, DETERMINED AND ORDERED BY

THE BOARD OF DIRECTORS OF JURUPA COMMUNITY SERVICES DISTRICT AND THE CITY COUNCIL OF THE CITY OF EASTVALE AS FOLLOWS:

Section 1. JCSD and the City of Eastvale agree to transfer jurisdiction over the LMDs from JCSD to the City of Eastvale subject to the terms and conditions set forth in the Agreement.

Section 2. The LMDs shall be transferred to the City of Eastvale upon adoption of this Resolution by both the Board of Directors of JCSD and the City Council of the City of Eastvale (“Effective Date of the Transfer”).

Section 3. Any funds levied and collected pursuant to the special assessment (“Assessment Proceeds”) prior to the Effective Date of the Transfer will be deposited with the City of Eastvale as required by the Exhibit A of the Agreement.

Section 4. JCSD shall transfer LMD streetlight reserve balances to the City of Eastvale as follows: 1) JCSD will transfer $750,000 of LMD reserves on or before March 15, 2022; 2) JCSD will transfer the remaining LMD reserve balances as soon as the accounting for fiscal year ended June 30, 2022 is completed, but not later than August 31, 2022.

Section 5. Commencing after the Effective Date of the Transfer and thereafter, the City of Eastvale shall be responsible for the administration of the LMDs, or whatever designation that the City of Eastvale assigns to that zone, including collection of the annual assessments. If for any reason assessment proceeds or funds are sent to JCSD after the Effective Date of the Transfer, JCSD shall forward those assessment proceeds or funds to the City of Eastvale within sixty (60) days after JCSD becomes aware of having received those assessment proceeds or funds.

Section 6. Within 15 days of the Effective Date of the Transfer, JCSD will provide the following LMD documentation to the City of Eastvale:

1. Copies of all formation/annexation Engineer’s Reports including Assessment Rolls and Assessment Diagrams to the extent that records are available.
939
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2. Copies of all 2021/22 annual Engineer’s Reports including Assessment Rolls, Assessment Diagrams and detailed annual cost estimates.

3. Copies of all 2021/22 levy submittal text files.

4. Listing of the SCE service accounts for each streetlight and the designation as to which LMD District/Zone each streetlight is in.

5. GIS file containing the boundary for each LMD District/Zone.

6. The count and locations of streetlights for each LMD District/Zone for those areas that are fully built out and the expected count and location of streetlights for each LMD District/Zone that is not fully built out.

Section 7. JCSD represents that to the best of its knowledge, there are no pending or threatened claims, or administrative or court proceedings against the LMDs transferred herein. The City of Eastvale, as governing body and administrator of the LMDs, agrees to indemnify, defend, and hold harmless JCSD and its agents, officers, and employees from any damages of any nature whatsoever, including but not limited to, bodily injury, death, personal injury, or property damage, worker compensation suits, liability or expense, damage to the LMDs, or damage to the City of Eastvale property and equipment, arising from services performed on behalf of City of Eastvale for the LMDs after December 31, 2018. JCSD, as governing body and administrator of the LMDs, agrees to indemnify, defend, and hold harmless the City of Eastvale and its agents, officers, and employees from any damages of any nature whatsoever, including but not limited to bodily injury, death, personal injury, or property damage, workers compensation suits, liability or expense, damage to the LMDs, or damage to JCSD property and equipment, arising from services performed on behalf of JCSD for the LMDs prior to December 31, 2018.

Section 8. The City of Eastvale represents that it has conducted its own review of the law and the proceedings for transferring the LMDs and accepts full responsibility for calculating, assessing, levying, and collecting the LMD assessments after the Effective Date of the Transfer. JCSD makes no representations or warranties as to the validity or enforceability of the transfer of the LMDs and the City of Eastvale agrees to hold JCSD harmless for any action, suit or proceeding against JCSD regarding the assessments which are calculated, assessed and collected by the City of Eastvale within the LMDs on or after the Effective Date of the Transfer. JCSD agrees to hold City of Eastvale harmless for any action, suit or proceeding against the City of Eastvale regarding the assessments which are calculated, assessed and collected by JCSD within the LMDs prior to the Effective Date of the Transfer.

Section 9. The City of Eastvale and JCSD agree to the terms of this Joint Resolution as adopted by the City Council and Board of Directors on the date indicated below. Should any terms or conditions herein be changed or altered in any form or 940
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manner, after the date of execution by the City of Eastvale, this Joint Resolution shall be deemed null and void.

Section 10. The Secretary of the Board of Directors of JCSD shall certify to the adoption of this Resolution. The City Clerk of the City of Eastvale shall certify to the adoption of this Resolution.

PASSED AND ADOPTED this __th day of _____________, 2022 President of the Board of Directors
ATTEST:

Secretary to the Board of Directors
Mayor of the City of Eastvale
ATTEST:

City Clerk
941
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CERTIFICATION
I, Maria E. Ayala, Secretary of the Board of Directors of Jurupa Community Services District, certify that the foregoing resolution was adopted by the Board of Directors at a regular meeting held on the ___ day of ____, 2022, by the following vote of the Directors:

AYES:

NOES:

ABSENT:

ABSTAIN:

IN WITNESS WHEREOF, I have hereunto set my hand and affixed the official seal of Jurupa Community Services District this ____ day of ___, ______.

Secretary to the Board of Directors
942
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CERTIFICATION
I, Marc Donohue, City Clerk of the City of Eastvale, certify that the foregoing resolution was adopted by the Board of Directors at a regular meeting held on the ___ day of ____, 2022, by the following vote of the City Council:

AYES:

NOES:

ABSENT:

ABSTAIN:

IN WITNESS WHEREOF, I have hereunto set my hand and affixed the official seal of City of Eastvale this ____ day of ___, ______.

City Clerk
943
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EXHIBIT A

LMD DESCRIPTION AND BOUNDARIES
944
JCSD Lighting Maintenance Districts
To Be Transferred to the City of Eastvale
District Zone Tract(s), Plot Plan, Plot Map, or CUP No. Parcels Illumination District No. 2 Subarea 35 Not Tract Specific 8 Subarea 42 Not Tract Specific 3
Subarea 46 Not Tract Specific 4
Subarea 49 Not Tract Specific 7
Subarea 55 Not Tract Specific 1
Illumination District No. 2 Total 23
LMD No. 98-2 Annex No. 1 28520 105
Annex No. 2 28369, 28387, 28388, 28621 to 28624, 28641 to 28644, 28680 to 28687 2,026 Annex No. 3 28945 151
Annex No. 4 28910 168
Annex No. 6 28933-1 172
Original Area 28520-1 100
LMD No. 98-2 Total 2,722
LMD No. 2001-1 Zone G PP 16785 1
Zone S PP 18440 3
Zone W 31644 38
LMD No. 2001-1 Total 42
LMD No. 2001-2 Zone A 28783 & 28784 413
Zone B 29093 187
Zone C PP 16676 1
Zone D 29115 131
Zone F PP 18045 & CUP No. 03405 25
Zone G 31107 160
Zone H 31496 311
Zone J 30466 244
Zone K 31606 314
Zone M PM 35933 10
LMD No. 2001-2 Total 1,796
LMD No. 2001-3 Zone A 29208 151
Zone B 28946-1 131
Zone C 29104 157
Zone D 28821 300
Zone E 29148 & 29533 590
Zone F 29207 244
Zone G 29248 139
Zone H 29542 151
Zone I 28880, 28881, 28882, 28883, 28884 460
Zone J 28943-2 116
Zone K 28943-1 169
Zone L 28946-2 137
Zone M 30816 & 30817 358
Zone N 30633 316
Zone O 30567 36
Zone P 30701 & 30702 311
Zone Q 29694 119
Zone R PP 18477 11
Zone S 31323 59
Zone T 30480 315
Zone U 30735 255
Zone V 29677 417
Zone W 30576 174
Zone X 30904 36
Zone Y 30905 73
Zone Z 30820 71
Zone AA 30785 40
Zone BB 30895 38
Zone CC 31386 136
Zone DD 30575 & 31580 282
Zone EE 30762 183
Zone FF 28880 & 29334 239
1 of 2 945
JCSD Lighting Maintenance Districts
To Be Transferred to the City of Eastvale
District Zone Tract(s), Plot Plan, Plot Map, or CUP No. Parcels LMD No. 2001-3 Zone GG 28742 106
Zone HH 31405 79
Zone II 30893 & 30933 190
Zone JJ 31220 39
Zone KK PM 31526 6
Zone LL 31734 91
Zone MM 31063 47
Zone NN 31476 151
Zone OO 31725 122
Zone PP 31803 183
Zone QQ 30825 35
Zone RR 30913 292
Zone SS 31726 187
Zone TT 31622 95
Zone UU 32125 35
Zone VV 31931 47
Zone WW 31492 173
Zone XX 30971 499
Zone YY 31252 204
Zone ZZ 30896 73
Zone AAA 31309 334
Zone BBB 32491 174
Zone CCC 30931 419
Zone DDD 31826 346
Zone EEE 28943 79
Zone FFF 31643 & 31961 326
Zone GGG 31406 92
Zone HHH 32821 350
Zone III 36382 197
Zone JJJ 36423 224
Zone LLL 34014 224
Zone MMM 29997 123
LMD No. 2001-3 Total 11,756
Grand Total 16,339
2 of 2 946
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LIGHTING MAINTENANCE

DISTRICT MAP

CITY OF EASTVALE
0 2,000 4,000 6,000
Feet
Legend
JCSD Parcels
LMD 98-2
LMD 2001-1
LMD 2001-2
LMD 2001-3
ID2
Park
School
City of Eastvale
Map created 20 Dec 2021;
M:\GIS-Assessment\JCSD\2021 LMD map_Eastvale_Portrait.mxd

BELLEGRAVE AVE

LIMONITE AVE
H
A
M
N
E
R
A
V
E
A
R
C
HIB
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D
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E

CHANDLER ST

KENDRA LN

SCHLEISMAN RD
MIL
LIK
E
N
AV
E

HARVEST DR
H
E
L
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A
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AV
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947
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948
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949
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950

THIS ASSESSMENT DIAGRAM CORRECTLY SHOWS EACH
SEPARATE LOT OR PARCEL OF LAND INCLUDED WITHINTHE BOUNDARIES OF THE ASSESSMENT DISTRICT. FORDETAILS CONCERNING THE LINES AND DIMENSIONS OFLOTS OR PARCELS REFER TO THE COUNTY ASSESSOR'SMAPS FOR FISCAL YEAR 2021-2022. 951

THIS ASSESSMENT DIAGRAM CORRECTLY SHOWS EACH
SEPARATE LOT OR PARCEL OF LAND INCLUDED WITHINTHE BOUNDARIES OF THE ASSESSMENT DISTRICT. FORDETAILS CONCERNING THE LINES AND DIMENSIONS OFLOTS OR PARCELS REFER TO THE COUNTY ASSESSOR'SMAPS FOR FISCAL YEAR 2021-2022. 952

THIS ASSESSMENT DIAGRAM CORRECTLY SHOWS EACH
SEPARATE LOT OR PARCEL OF LAND INCLUDED WITHINTHE BOUNDARIES OF THE ASSESSMENT DISTRICT. FORDETAILS CONCERNING THE LINES AND DIMENSIONS OFLOTS OR PARCELS REFER TO THE COUNTY ASSESSOR'SMAPS FOR FISCAL YEAR 2021-2022. 953

THIS ASSESSMENT DIAGRAM CORRECTLY SHOWS EACH SEPARATE LOT OR PARCEL OF LAND INCLUDED WITHIN THE BOUNDARIES OF THE ASSESSMENT DISTRICT. FOR DETAILSCONCERNING THE LINES AND DIMENSIONS OF LOTS OR PARCELS REFER TO THE COUNTYASSESSOR'S MAPS FOR FISCAL YEAR 2021-2022. 954

THIS ASSESSMENT DIAGRAM CORRECTLY SHOWS EACH SEPARATE LOT OR PARCEL OF LAND INCLUDED WITHIN THE BOUNDARIES OF THE ASSESSMENT DISTRICT. FOR DETAILSCONCERNING THE LINES AND DIMENSIONS OF LOTS OR PARCELS REFER TO THE COUNTYASSESSOR'S MAPS FOR FISCAL YEAR 2021-2022. 955
956

THIS ASSESSMENT DIAGRAM CORRECTLY SHOWS EACH SEPARATE LOT OR PARCEL OF LAND INCLUDED WITHIN THE BOUNDARIES OF THE ASSESSMENT DISTRICT. FOR DETAILS CONCERNING THE LINES AND 957
DIMENSIONS OF LOTS OR PARCELS REFER TO THE COUNTY ASSESSOR'S MAPS FOR FISCAL YEAR 2021-2022.

THIS ASSESSMENT DIAGRAM CORRECTLY SHOWS EACH SEPARATE LOT OR PARCEL OF LAND INCLUDED WITHIN THE BOUNDARIES OF THE ASSESSMENT DISTRICT. FOR DETAILSCONCERNING THE LINES AND DIMENSIONS OF LOTS OR PARCELS REFER TO THE COUNTYASSESSOR'S MAPS FOR FISCAL YEAR 2021-2022. 958

THIS ASSESSMENT DIAGRAM CORRECTLY SHOWS EACH SEPARATE LOT OR PARCEL OF LAND INCLUDED WITHIN THE BOUNDARIES OF THE ASSESSMENT DISTRICT. FOR DETAILSCONCERNING THE LINES AND DIMENSIONS OF LOTS OR PARCELS REFER TO THE COUNTYASSESSOR'S MAPS FOR FISCAL YEAR 2021-2022. 959

THIS ASSESSMENT DIAGRAM CORRECTLY SHOWS EACH
SEPARATE LOT OR PARCEL OF LAND INCLUDED WITHIN THEBOUNDARIES OF THE ASSESSMENT DISTRICT. FOR DETAILSCONCERNING THE LINES AND DIMENSIONS OF LOTS ORPARCELS REFER TO THE COUNTY ASSESSOR'S MAPS FOR FISCALYEAR 2021-2022. 960

THIS ASSESSMENT DIAGRAM CORRECTLY SHOWS EACH SEPARATE LOT OR PARCEL OF LAND INCLUDED WITHIN THE BOUNDARIES OF THE ASSESSMENT DISTRICT. FORDETAILS CONCERNING THE LINES AND DIMENSIONS OF LOTS OR PARCELS REFER TOTHE COUNTY ASSESSOR'S MAPS FOR FISCAL YEAR 2021-2022. 961
2018-2019.

THIS ASSESSMENT DIAGRAM CORRECTLY SHOWS EACH SEPARATE LOT OR PARCEL OF LAND INCLUDED WITHIN THE BOUNDARIES OF THE ASSESSMENT DISTRICT, ORIGINAL AREA, ZONE A. FOR DETAILS CONCERNING THE LINES AND DIMENSIONS OF LOTS OR PARCELS REFER TO TCOUNTY ASSESSOR'S MAPS FOR FISCAL YEAR 2018-2019.

THIS ASSESSMENT DIAGRAM CORRECTLY SHOWS EACH SEPERATE LOT OR PARCEL OF LAND INCLUDED WITHIN BOUNDRARIES OF THE ASSESSMENTDISTRICT. FOR DETAILS CONCERNING THE LINES AND DIMENSIONS OF LOTS OR PARCELS REFER TO THE COUNTY ASSESSOR'S MAPS FOR FISCAL YEAR THIS ASSESSMENT DIAGRAM CORRECTLY SHOWS EACH SEPARATE LOT OR PARCEL OF LAND INCLUDED WITHIN THE BOUNDARIES OF THE2020-2021. ASSESSMENT DISTRICT. FOR DETAILS CONCERNING THE LINES AND DIMENSIONS OF LOTS OR PARCELS REFER TO THE COUNTY ASSESSOR'S MAPS FOR FISCAL YEAR 2019-2020.
.
962
2018-2019.

THIS ASSESSMENT DIAGRAM CORRECTLY SHOWS EACH SEPARATE LOT OR PARCEL OF LAND INCLUDED WITHIN THE BOUNDARIESOF THE ASSESSMENT DISTRICT, ANNEXATION NO. 1, ZONE B. FOR DETAILS CONCERNING THE LINES AND DIMENSIONS OF LOTS ORPARCELS REFER TO THE COUNTY ASSESSOR'S MAPS FOR FISCAL YEAR 2018-2019.

THIS ASSESSMENT DIAGRAM CORRECTLY SHOWS EACH SEPARATE LOT OR PARCEL OF LAND INCLUDED WITHIN THE BOUNDARIES OF THEASSESSMENT DISTRICT. FOR DETAILS CONCERNING THE LINES AND DIMENSIONS OF LOTS OR PARCELS REFER TO THE COUNTY ASSESSOR'S MAPSFOR FISCAL YEAR 2019-2020.

THIS ASSESSMENT DIAGRAM CORRECTLY SHOWS EACH SEPERATE LOT OR PARCEL OF LAND INCLUDED WITHIN BOUNDRARIES OF THE ASSESSMENT DISTRICT. FORDETAILS CONCERNING THE LINES AND DIMENSIONS OF LOTS OR PARCELS REFER TO THE COUNTY ASSESSOR'S MAPS FOR FISCAL YEAR 2020-2021. . 963
2018-2019.

THIS ASSESSMENT DIAGRAM CORRECTLY SHOWS EACH SEPARATE LOT OR PARCEL OF LAND INCLUDED WITHIN THE BOUNDARIESOF THE ASSESSMENT DISTRICT, ANNEXATION NO. 2, ZONE C. FOR DETAILS CONCERNING THE LINES AND DIMENSIONS OF LOTS ORPARCELS REFER TO THE COUNTY ASSESSOR'S MAPS FOR FISCAL YEAR 2018-2019.

THIS ASSESSMENT DIAGRAM CORRECTLY SHOWS EACH SEPARATE LOT OR PARCEL OF LAND INCLUDED WITHIN THE BOUNDARIES OF THEASSESSMENT DISTRICT. FOR DETAILS CONCERNING THE LINES AND DIMENSIONS OF LOTS OR PARCELS REFER TO THE COUNTY ASSESSOR'S MAPSFOR FISCAL YEAR 2020-2021. .
964
2018-2019.

THIS ASSESSMENT DIAGRAM CORRECTLY SHOWS EACH SEPARATE LOT ORPARCEL OF LAND INCLUDED WITHIN THE BOUNDARIES OF THE ASSESSMENTDISTRICT, ANNEXATION NO. 3, ZONE D. FOR DETAILS CONCERNING THE LINESAND DIMENSIONS OF LOTS OR PARCELS REFER TO THE COUNTY ASSESSOR'SMAPS FOR FISCAL YEAR 2018-2019.

THIS ASSESSMENT DIAGRAM CORRECTLY SHOWS EACH SEPARATE LOT OR PARCEL OFLAND INCLUDED WITHIN THE BOUNDARIES OF THE ASSESSMENT DISTRICT. FORDETAILS CONCERNING THE LINES AND DIMENSIONS OF LOTS OR PARCELS REFER TOTHE COUNTY ASSESSOR'S MAPS FOR FISCAL YEAR 2020-2021. . 965

THIS ASSESSMENT DIAGRAM CORRECTLY SHOWS EACH SEPARATE LOT OR PARCEL OF LAND INCLUDED WITHIN THE BOUNDARIES OF THE ASSESSMENT DISTRICT, ANNEXATION NO. 4, ZONE E. FOR DETAILS CONCERNING THE LINES ANDDIMENSIONS OF LOTS OR PARCELS REFER TO THE COUNTY ASSESSOR'S MAPS FOR FISCAL YEAR 2018-2019.

THIS ASSESSMENT DIAGRAM CORRECTLY SHOWS EACH SEPARATE LOT OR PARCEL OF LAND INCLUDED WITHIN THE BOUNDARIES OF THE ASSESSMENT DISTRICT. FORDETAILS CONCERNING THE LINES AND DIMENSIONS OF LOTS OR PARCELS REFER TO THE COUNTY ASSESSOR'S MAPS FOR FISCAL YEAR 2020-2021. . 966

THIS ASSESSMENT DIAGRAM CORRECTLY SHOWS EACH SEPARATE LOT OR PARCEL OF LAND INCLUDED WITHIN THE BOUNDARIES OF THE ASSESSMENTDISTRICT, ANNEXATION NO. 5, ZONE F. FOR DETAILS CONCERNING THE LINESAND DIMENSIONS OF LOTS OR PARCELS REFER TO THE COUNTY ASSESSOR'SMAPS FOR FISCAL YEAR 2018-2019.

THIS ASSESSMENT DIAGRAM CORRECTLY SHOWS EACH SEPARATE LOT OR PARCEL OFLAND INCLUDED WITHIN THE BOUNDARIES OF THE ASSESSMENT DISTRICT. FORDETAILS CONCERNING THE LINES AND DIMENSIONS OF LOTS OR PARCELS REFER TOTHE COUNTY ASSESSOR'S MAPS FOR FISCAL YEAR 2020-2021. . 967

THIS ASSESSMENT DIAGRAM CORRECTLY SHOWS EACH SEPARATE LOT OR PARCEL OF LAND INCLUDED WITHIN THE BOUNDARIES OF THEASSESSMENT DISTRICT, ANNEXATION NO. 6, ZONE G. FOR DETAILSCONCERNING THE LINES AND DIMENSIONS OF LOTS OR PARCELSREFER TO THE COUNTY ASSESSOR'S MAPS FOR FISCAL YEAR 2018-2019.

THIS ASSESSMENT DIAGRAM CORRECTLY SHOWS EACH SEPARATE LOT ORPARCEL OF LAND INCLUDED WITHIN THE BOUNDARIES OF THE ASSESSMENTDISTRICT. FOR DETAILS CONCERNING THE LINES AND DIMENSIONS OF LOTS ORPARCELS REFER TO THE COUNTY ASSESSOR'S MAPS FOR FISCAL YEAR 2020-2021. . 968

THIS ASSESSMENT DIAGRAM CORRECTLY SHOWS EACH SEPARATE LOT OR PARCEL OF LAND INCLUDED WITHIN THE BOUNDARIES OF THE ASSESSMENT DISTRICT, ANNEXATION NO. 7, ZONE H. FOR DETAILS CONCERNING THELINES AND DIMENSIONS OF LOTS OR PARCELS REFER TO THE COUNTY ASSESSOR'S MAPS FOR FISCAL YEAR 2018-2019.

THIS ASSESSMENT DIAGRAM CORRECTLY SHOWS EACH SEPARATE LOT OR PARCEL OF LAND INCLUDED WITHIN THE BOUNDARIES OFTHE ASSESSMENT DISTRICT. FOR DETAILS CONCERNING THE LINES AND DIMENSIONS OF LOTS OR PARCELS REFER TO THE COUNTYASSESSOR'S MAPS FOR FISCAL YEAR 2020-2021. . 969

THIS ASSESSMENT DIAGRAM CORRECTLY SHOWS EACH SEPARATE LOT OR PARCEL OF LAND INCLUDED WITHIN THE BOUNDARIES OF THE ASSESSMENT DISTRICT, ANNEXATION NO. 8, ZONE I. FOR DETAILS CONCERNING THELINES AND DIMENSIONS OF LOTS OR PARCELS REFER TO THE COUNTY ASSESSOR'S MAPS FOR FISCAL YEAR 2018-2019.

THIS ASSESSMENT DIAGRAM CORRECTLY SHOWS EACH SEPARATE LOT OR PARCEL OF LAND INCLUDED WITHIN THE BOUNDARIES OF THE ASSESSMENTDISTRICT. FOR DETAILS CONCERNING THE LINES AND DIMENSIONS OF LOTS OR PARCELS REFER TO THE COUNTY ASSESSOR'S MAPS FOR FISCAL YEAR2020-2021. .
970

THIS ASSESSMENT DIAGRAM CORRECTLY SHOWS EACH SEPARATE LOT OR PARCEL OF LAND INCLUDED WITHIN THE BOUNDARIES OF THE ASSESSMENT DISTRICT, ANNEXATION NO. 9, ZONE J. FOR DETAILS CONCERNING THELINES AND DIMENSIONS OF LOTS OR PARCELS REFER TO THE COUNTY ASSESSOR'S MAPS FOR FISCAL YEAR 2018-2019.

THIS ASSESSMENT DIAGRAM CORRECTLY SHOWS EACH SEPARATE LOT OR PARCEL OF LAND INCLUDED WITHIN THE BOUNDARIES OFTHE ASSESSMENT DISTRICT. FOR DETAILS CONCERNING THE LINES AND DIMENSIONS OF LOTS OR PARCELS REFER TO THE COUNTYASSESSOR'S MAPS FOR FISCAL YEAR 2020-2021. . 971

THIS ASSESSMENT DIAGRAM CORRECTLY SHOWS EACH SEPARATE LOT OR PARCEL OF LAND INCLUDED WITHIN THE BOUNDARIES OF THE ASSESSMENT DISTRICT, ANNEXATION NO. 10, ZONE K. FOR DETAILS CONCERNING THE LINESAND DIMENSIONS OF LOTS OR PARCELS REFER TO THE COUNTY ASSESSOR'S MAPS FOR FISCAL YEAR 2018-2019.

THIS ASSESSMENT DIAGRAM CORRECTLY SHOWS EACH SEPARATE LOT OR PARCEL OF LAND INCLUDED WITHIN THE BOUNDARIES OF THE ASSESSMENT DISTRICT. FORDETAILS CONCERNING THE LINES AND DIMENSIONS OF LOTS OR PARCELS REFER TO THE COUNTY ASSESSOR'S MAPS FOR FISCAL YEAR 2020-2021. . 972

THIS ASSESSMENT DIAGRAM CORRECTLY SHOWS EACH SEPARATE LOT OR PARCEL OF LAND INCLUDED WITHIN THE BOUNDARIES OF THE ASSESSMENT DISTRICT, ANNEXATION NO. 11, ZONE L. FOR DETAILSCONCERNING THE LINES AND DIMENSIONS OF LOTS OR PARCELS REFER TO THE COUNTY ASSESSOR'SMAPS FOR FISCAL YEAR 2018-2019.

THIS ASSESSMENT DIAGRAM CORRECTLY SHOWS EACH SEPARATE LOT OR PARCEL OF LAND INCLUDED WITHIN THEBOUNDARIES OF THE ASSESSMENT DISTRICT. FOR DETAILS CONCERNING THE LINES AND DIMENSIONS OF LOTS ORPARCELS REFER TO THE COUNTY ASSESSOR'S MAPS FOR FISCAL YEAR 2020-2021. . 973

THIS ASSESSMENT DIAGRAM CORRECTLY SHOWS EACH SEPARATE LOT OR PARCEL OF LAND INCLUDED WITHIN THE BOUNDARIES OF THE ASSESSMENT DISTRICT, ANNEXATION NO. 12, ZONE M. FOR DETAILSCONCERNING THE LINES AND DIMENSIONS OF LOTS OR PARCELS REFER TO THE COUNTY ASSESSOR'SMAPS FOR FISCAL YEAR 2018-2019.

THIS ASSESSMENT DIAGRAM CORRECTLY SHOWS EACH SEPARATE LOT OR PARCEL OF LAND INCLUDED WITHIN THEBOUNDARIES OF THE ASSESSMENT DISTRICT. FOR DETAILS CONCERNING THE LINES AND DIMENSIONS OF LOTS ORPARCELS REFER TO THE COUNTY ASSESSOR'S MAPS FOR FISCAL YEAR 2020-2021. . 974

THIS ASSESSMENT DIAGRAM CORRECTLY SHOWS EACH SEPARATE
LOT OR PARCEL OF LAND INCLUDED WITHIN THE BOUNDARIESOF THE ASSESSMENT DISTRICT, ANNEXATION NO. 13, ZONE N.FOR DETAILS CONCERNING THE LINES AND DIMENSIONS OFLOTS OR PARCELS REFER TO THE COUNTY ASSESSOR'S MAPSFOR FISCAL YEAR 2018-2019.

THIS ASSESSMENT DIAGRAM CORRECTLY SHOWS EACH SEPARATE LOT OR PARCELOF LAND INCLUDED WITHIN THE BOUNDARIES OF THE ASSESSMENT DISTRICT.FOR DETAILS CONCERNING THE LINES AND DIMENSIONS OF LOTS OR PARCELSREFER TO THE COUNTY ASSESSOR'S MAPS FOR FISCAL YEAR 2020-2021. . 975

THIS ASSESSMENT DIAGRAM CORRECTLY SHOWS EACH SEPARATE LOT OR PARCEL OF LAND INCLUDED WITHIN THE BOUNDARIES OF THE ASSESSMENT DISTRICT, ANNEXATION NO. 14, ZONE O. FOR DETAILSCONCERNING THE LINES AND DIMENSIONS OF LOTS OR PARCELS REFER TO THE COUNTY ASSESSOR'SMAPS FOR FISCAL YEAR 2018-2019.

THIS ASSESSMENT DIAGRAM CORRECTLY SHOWS EACH SEPARATE LOT OR PARCEL OF LAND INCLUDED WITHIN THEBOUNDARIES OF THE ASSESSMENT DISTRICT. FOR DETAILS CONCERNING THE LINES AND DIMENSIONS OF LOTS ORPARCELS REFER TO THE COUNTY ASSESSOR'S MAPS FOR FISCAL YEAR 2020-2021. . 976

THIS ASSESSMENT DIAGRAM CORRECTLY SHOWS EACH SEPARATE LOT OR PARCEL OF LAND INCLUDED WITHIN THE BOUNDARIES OF THE ASSESSMENT DISTRICT, ANNEXATION NO. 15, ZONE P. FOR DETAILS CONCERNING THE LINES AND DIMENSIONS OF LOTSOR PARCELS REFER TO THE COUNTY ASSESSOR'S MAPS FOR FISCAL YEAR 2018-2019.

THIS ASSESSMENT DIAGRAM CORRECTLY SHOWS EACH SEPARATE LOT OR PARCEL OF LAND INCLUDED WITHIN THE BOUNDARIES OF THE ASSESSMENT DISTRICT.FOR DETAILS CONCERNING THE LINES AND DIMENSIONS OF LOTS OR PARCELS REFER TO THE COUNTY ASSESSOR'S MAPS FOR FISCAL YEAR 2020-2021. . 977

THIS ASSESSMENT DIAGRAM CORRECTLY SHOWS EACH SEPARATE LOT OR PARCEL OF LAND INCLUDED WITHIN THE BOUNDARIES OF THE ASSESSMENT DISTRICT, ANNEXATION NO. 16, ZONE Q. FOR DETAILS CONCERNING THE LINES AND DIMENSIONS OF LOTSOR PARCELS REFER TO THE COUNTY ASSESSOR'S MAPS FOR FISCAL YEAR 2018-2019.

THIS ASSESSMENT DIAGRAM CORRECTLY SHOWS EACH SEPARATE LOT OR PARCEL OF LAND INCLUDED WITHIN THE BOUNDARIES OF THEASSESSMENT DISTRICT. FOR DETAILS CONCERNING THE LINES AND DIMENSIONS OF LOTS OR PARCELS REFER TO THE COUNTY ASSESSOR'S MAPSFOR FISCAL YEAR 2020-2021. .
978

THIS ASSESSMENT DIAGRAM CORRECTLY SHOWS EACH SEPARATE LOT OR PARCEL OF LAND INCLUDED WITHIN THE BOUNDARIES OF THE ASSESSMENT DISTRICT, ANNEXATION NO. 17, ZONE R. FOR DETAILS CONCERNING THE LINES AND DIMENSIONS OF LOTSOR PARCELS REFER TO THE COUNTY ASSESSOR'S MAPS FOR FISCAL YEAR 2018-2019.

THIS ASSESSMENT DIAGRAM CORRECTLY SHOWS EACH SEPARATE LOT OR PARCEL OF LAND INCLUDED WITHIN THE BOUNDARIES OF THEASSESSMENT DISTRICT. FOR DETAILS CONCERNING THE LINES AND DIMENSIONS OF LOTS OR PARCELS REFER TO THE COUNTY ASSESSOR'S MAPSFOR FISCAL YEAR 2020-2021. .
979

THIS ASSESSMENT DIAGRAM CORRECTLY SHOWS EACH SEPARATE LOT OR PARCEL OF LAND INCLUDED WITHIN THE BOUNDARIES OF THE ASSESSMENT DISTRICT, ANNEXATION NO. 18, ZONE S. FOR DETAILS CONCERNING THE LINES AND DIMENSIONS OF LOTSOR PARCELS REFER TO THE COUNTY ASSESSOR'S MAPS FOR FISCAL YEAR 2018-2019.

THIS ASSESSMENT DIAGRAM CORRECTLY SHOWS EACH SEPARATE LOT OR PARCEL OF LAND INCLUDED WITHIN THE BOUNDARIES OF THEASSESSMENT DISTRICT. FOR DETAILS CONCERNING THE LINES AND DIMENSIONS OF LOTS OR PARCELS REFER TO THE COUNTY ASSESSOR'S MAPSFOR FISCAL YEAR 2020-2021. .
980

THIS ASSESSMENT DIAGRAM CORRECTLY SHOWS EACH SEPARATE LOT THIS ASSESSMENT DIAGRAM CORRECTLY SHOWS EACH SEPARATE LOT OR PARCEL OF LAND INCLUDED WITHIN THE BOUNDARIES OF THE OR PARCEL OF LAND INCLUDED WITHIN THE BOUNDARIES OF THEASSESSMENT DISTRICT, ANNEXATION NO. 19, ZONE T. FOR DETAILS ASSESSMENT DISTRICT, ANNEXATION NO. 19, ZONE T. FOR DETAILSCONCERNING THE LINES AND DIMENSIONS OF LOTS OR PARCELS CONCERNING THE LINES AND DIMENSIONS OF LOTS OR PARCELS REFERREFER TO THE COUNTY ASSESSOR'S MAPS FOR FISCAL YEAR 2018-2019. TO THE COUNTY ASSESSOR'S MAPS FOR FISCAL YEAR 2018-2019.

THIS ASSESSMENT DIAGRAM CORRECTLY SHOWS EACH SEPARATE LOT ORPARCEL OF LAND INCLUDED WITHIN THE BOUNDARIES OF THE ASSESSMENTDISTRICT. FOR DETAILS CONCERNING THE LINES AND DIMENSIONS OF LOTS ORPARCELS REFER TO THE COUNTY ASSESSOR'S MAPS FOR FISCAL YEAR 2020-2021. . 981

THIS ASSESSMENT DIAGRAM CORRECTLY SHOWS EACH SEPARATE LOT OR PARCEL OF THIS ASSESSMENT DIAGRAM CORRECTLY SHOWS EACH SEPARATE LOT OR PARCEL OF LAND LAND INCLUDED WITHIN THE BOUNDARIES OF THE ASSESSMENT DISTRICT, INCLUDED WITHIN THE BOUNDARIES OF THE ASSESSMENT DISTRICT, ANNEXATION NO. 20,ANNEXATION NO. 20, ZONE U. FOR DETAILS CONCERNING THE LINES AND DIMENSIONS OF ZONE U. FOR DETAILS CONCERNING THE LINES AND DIMENSIONS OF LOTS OR PARCELSLOTS OR PARCELS REFER TO THE COUNTY ASSESSOR'S MAPS FOR FISCAL YEAR 2018-2019. REFER TO THE COUNTY ASSESSOR'S MAPS FOR FISCAL YEAR 2018-2019.

THIS ASSESSMENT DIAGRAM CORRECTLY SHOWS EACH SEPARATE LOT OR PARCEL OF LAND INCLUDEDWITHIN THE BOUNDARIES OF THE ASSESSMENT DISTRICT. FOR DETAILS CONCERNING THE LINES ANDDIMENSIONS OF LOTS OR PARCELS REFER TO THE COUNTY ASSESSOR'S MAPS FOR FISCAL YEAR2020-2021. .
982

THIS ASSESSMENT DIAGRAM CORRECTLY SHOWS EACH SEPARATE LOT OR PARCEL OF LAND INCLUDED WITHIN THE BOUNDARIES OF THE ASSESSMENT DISTRICT, ANNEXATION NO. 21, ZONE V. FOR DETAILS CONCERNING THE LINES AND DIMENSIONS OF LOTSOR PARCELS REFER TO THE COUNTY ASSESSOR'S MAPS FOR FISCAL YEAR 2018-2019.

THIS ASSESSMENT DIAGRAM CORRECTLY SHOWS EACH SEPARATE LOT OR PARCEL OF LAND INCLUDED WITHIN THE BOUNDARIES OF THEASSESSMENT DISTRICT. FOR DETAILS CONCERNING THE LINES AND DIMENSIONS OF LOTS OR PARCELS REFER TO THE COUNTY ASSESSOR'S MAPSFOR FISCAL YEAR 2020-2021. .
983

THIS ASSESSMENT DIAGRAM CORRECTLY SHOWS EACH SEPARATE LOT OR PARCEL OF LAND INCLUDED WITHIN THE BOUNDARIES OF THE ASSESSMENT DISTRICT, ANNEXATION NO. 22, ZONE W. FOR DETAILS CONCERNING THE LINES AND DIMENSIONS OF LOTSOR PARCELS REFER TO THE COUNTY ASSESSOR'S MAPS FOR FISCAL YEAR 2018-2019.

THIS ASSESSMENT DIAGRAM CORRECTLY SHOWS EACH SEPARATE LOT OR PARCEL OF LAND INCLUDED WITHIN THE BOUNDARIES OF THE ASSESSMENT DISTRICT.FOR DETAILS CONCERNING THE LINES AND DIMENSIONS OF LOTS OR PARCELS REFER TO THE COUNTY ASSESSOR'S MAPS FOR FISCAL YEAR 2020-2021. . 984

THIS ASSESSMENT DIAGRAM CORRECTLY SHOWS EACH SEPARATE LOT OR PARCEL OF LAND INCLUDED WITHIN THE BOUNDARIES OF THE ASSESSMENT DISTRICT, ANNEXATION NO. 23, ZONE X. FOR DETAILS CONCERNING THE LINES AND DIMENSIONS OF LOTSOR PARCELS REFER TO THE COUNTY ASSESSOR'S MAPS FOR FISCAL YEAR 2018-2019.

THIS ASSESSMENT DIAGRAM CORRECTLY SHOWS EACH SEPARATE LOT OR PARCEL OF LAND INCLUDED WITHIN THE BOUNDARIES OF THEASSESSMENT DISTRICT. FOR DETAILS CONCERNING THE LINES AND DIMENSIONS OF LOTS OR PARCELS REFER TO THE COUNTY ASSESSOR'S MAPSFOR FISCAL YEAR 2020-2021. .
985

THIS ASSESSMENT DIAGRAM CORRECTLY SHOWS EACH SEPARATE LOT OR PARCEL OF LAND INCLUDED WITHIN THE BOUNDARIES OF THE ASSESSMENT DISTRICT, ANNEXATION NO. 24, ZONE Y. FOR DETAILS CONCERNING THE LINES AND DIMENSIONS OF LOTSOR PARCELS REFER TO THE COUNTY ASSESSOR'S MAPS FOR FISCAL YEAR 2018-2019.

THIS ASSESSMENT DIAGRAM CORRECTLY SHOWS EACH SEPARATE LOT OR PARCEL OF LAND INCLUDED WITHIN THE BOUNDARIES OF THEASSESSMENT DISTRICT. FOR DETAILS CONCERNING THE LINES AND DIMENSIONS OF LOTS OR PARCELS REFER TO THE COUNTY ASSESSOR'S MAPSFOR FISCAL YEAR 2020-2021. .
986

THIS ASSESSMENT DIAGRAM CORRECTLY SHOWS EACH SEPARATE LOT OR PARCEL OF LAND INCLUDED WITHIN THE BOUNDARIES OF THE ASSESSMENT DISTRICT, ANNEXATION NO. 25, ZONE Z. FOR DETAILS CONCERNING THE LINES AND DIMENSIONS OF LOTSOR PARCELS REFER TO THE COUNTY ASSESSOR'S MAPS FOR FISCAL YEAR 2018-2019.

THIS ASSESSMENT DIAGRAM CORRECTLY SHOWS EACH SEPARATE LOT OR PARCEL OF LAND INCLUDED WITHIN THE BOUNDARIES OF THEASSESSMENT DISTRICT. FOR DETAILS CONCERNING THE LINES AND DIMENSIONS OF LOTS OR PARCELS REFER TO THE COUNTY ASSESSOR'S MAPSFOR FISCAL YEAR 2020-2021. .
987

THIS ASSESSMENT DIAGRAM CORRECTLY SHOWS EACH SEPARATE LOT OR PARCEL OF LAND INCLUDED WITHIN THE BOUNDARIES OF THE ASSESSMENT DISTRICT, ANNEXATION NO. 26, ZONE AA. FOR DETAILS CONCERNING THE LINES AND DIMENSIONS OF LOTSOR PARCELS REFER TO THE COUNTY ASSESSOR'S MAPS FOR FISCAL YEAR 2018-2019.

THIS ASSESSMENT DIAGRAM CORRECTLY SHOWS EACH SEPARATE LOT OR PARCEL OF LAND INCLUDED WITHIN THE BOUNDARIES OF THEASSESSMENT DISTRICT. FOR DETAILS CONCERNING THE LINES AND DIMENSIONS OF LOTS OR PARCELS REFER TO THE COUNTY ASSESSOR'S MAPSFOR FISCAL YEAR 2020-2021. .
988

THIS ASSESSMENT DIAGRAM CORRECTLY SHOWS EACH SEPARATE LOT OR PARCEL OF LAND INCLUDED WITHIN THE BOUNDARIES OF THE ASSESSMENT DISTRICT, ANNEXATION NO. 27, ZONE BB. FOR DETAILS CONCERNING THE LINES AND DIMENSIONS OF LOTSOR PARCELS REFER TO THE COUNTY ASSESSOR'S MAPS FOR FISCAL YEAR 2018-2019.

THIS ASSESSMENT DIAGRAM CORRECTLY SHOWS EACH SEPARATE LOT OR PARCEL OF LAND INCLUDED WITHIN THE BOUNDARIES OF THEASSESSMENT DISTRICT. FOR DETAILS CONCERNING THE LINES AND DIMENSIONS OF LOTS OR PARCELS REFER TO THE COUNTY ASSESSOR'S MAPSFOR FISCAL YEAR 2020-2021. .
989

THIS ASSESSMENT DIAGRAM CORRECTLY SHOWS EACH SEPARATE LOT OR PARCEL OF LAND INCLUDED WITHIN THE BOUNDARIES OF THE ASSESSMENT DISTRICT, ANNEXATION NO. 28, ZONE CC. FOR DETAILS CONCERNING THE LINES AND DIMENSIONS OF LOTSOR PARCELS REFER TO THE COUNTY ASSESSOR'S MAPS FOR FISCAL YEAR 2018-2019.

THIS ASSESSMENT DIAGRAM CORRECTLY SHOWS EACH SEPARATE LOT OR PARCEL OF LAND INCLUDED WITHIN THE BOUNDARIES OF THEASSESSMENT DISTRICT. FOR DETAILS CONCERNING THE LINES AND DIMENSIONS OF LOTS OR PARCELS REFER TO THE COUNTY ASSESSOR'S MAPSFOR FISCAL YEAR 2020-2021. .
990

THIS ASSESSMENT DIAGRAM CORRECTLY SHOWS EACH SEPARATE LOT OR PARCEL OF LAND INCLUDED WITHIN THE BOUNDARIES OF THE ASSESSMENT DISTRICT, ANNEXATION NO. 29, ZONE DD. FOR DETAILS CONCERNING THE LINES AND DIMENSIONS OF LOTSOR PARCELS REFER TO THE COUNTY ASSESSOR'S MAPS FOR FISCAL YEAR 2018-2019.

THIS ASSESSMENT DIAGRAM CORRECTLY SHOWS EACH SEPARATE LOT OR PARCEL OF LAND INCLUDED WITHIN THE BOUNDARIES OF THEASSESSMENT DISTRICT. FOR DETAILS CONCERNING THE LINES AND DIMENSIONS OF LOTS OR PARCELS REFER TO THE COUNTY ASSESSOR'S MAPSFOR FISCAL YEAR 2020-2021. .
991

THIS ASSESSMENT DIAGRAM CORRECTLY SHOWS EACH SEPARATE LOT OR PARCEL OF LAND INCLUDED WITHIN THE BOUNDARIES OF THE ASSESSMENT DISTRICT, ANNEXATION NO. 30, ZONE EE. FOR DETAILS CONCERNING THE LINES AND DIMENSIONS OF LOTSOR PARCELS REFER TO THE COUNTY ASSESSOR'S MAPS FOR FISCAL YEAR 2018-2019.

THIS ASSESSMENT DIAGRAM CORRECTLY SHOWS EACH SEPARATE LOT OR PARCEL OF LAND INCLUDED WITHIN THE BOUNDARIES OF THEASSESSMENT DISTRICT. FOR DETAILS CONCERNING THE LINES AND DIMENSIONS OF LOTS OR PARCELS REFER TO THE COUNTY ASSESSOR'S MAPSFOR FISCAL YEAR 2020-2021. .
992

THIS ASSESSMENT DIAGRAM CORRECTLY SHOWS EACH SEPARATE LOT OR PARCEL OF LAND INCLUDED WITHIN THE BOUNDARIES OF THE ASSESSMENT DISTRICT, ANNEXATION NO. 31, ZONE FF. FOR DETAILS CONCERNING THE LINESAND DIMENSIONS OF LOTS OR PARCELS REFER TO THE COUNTY ASSESSOR'S MAPS FOR FISCAL YEAR 2018-2019.

THIS ASSESSMENT DIAGRAM CORRECTLY SHOWS EACH SEPARATE LOT OR PARCEL OF LAND INCLUDED WITHIN THE BOUNDARIESOF THE ASSESSMENT DISTRICT. FOR DETAILS CONCERNING THE LINES AND DIMENSIONS OF LOTS OR PARCELS REFER TO THECOUNTY ASSESSOR'S MAPS FOR FISCAL YEAR 2020-2021. . 993

THIS ASSESSMENT DIAGRAM CORRECTLY SHOWS EACH SEPARATE LOT OR PARCEL OF LAND INCLUDED WITHIN THE BOUNDARIES OF THE ASSESSMENT DISTRICT, ANNEXATION NO. 32, ZONE GG. FOR DETAILS CONCERNING THE LINESAND DIMENSIONS OF LOTS OR PARCELS REFER TO THE COUNTY ASSESSOR'S MAPS FOR FISCAL YEAR 2018-2019.

THIS ASSESSMENT DIAGRAM CORRECTLY SHOWS EACH SEPARATE LOT OR PARCEL OF LAND INCLUDED WITHIN THE BOUNDARIESOF THE ASSESSMENT DISTRICT. FOR DETAILS CONCERNING THE LINES AND DIMENSIONS OF LOTS OR PARCELS REFER TO THECOUNTY ASSESSOR'S MAPS FOR FISCAL YEAR 2020-2021. . 994

THIS ASSESSMENT DIAGRAM CORRECTLY SHOWS EACH SEPARATE LOT OR PARCEL OF LAND INCLUDED WITHIN THE BOUNDARIES OF THE ASSESSMENT DISTRICT, ANNEXATION NO. 33, ZONE HH. FOR DETAILS CONCERNING THE LINESAND DIMENSIONS OF LOTS OR PARCELS REFER TO THE COUNTY ASSESSOR'S MAPS FOR FISCAL YEAR 2018-2019.

THIS ASSESSMENT DIAGRAM CORRECTLY SHOWS EACH SEPARATE LOT OR PARCEL OF LAND INCLUDED WITHIN THE BOUNDARIESOF THE ASSESSMENT DISTRICT. FOR DETAILS CONCERNING THE LINES AND DIMENSIONS OF LOTS OR PARCELS REFER TO THECOUNTY ASSESSOR'S MAPS FOR FISCAL YEAR 2020-2021. . 995

THIS ASSESSMENT DIAGRAM CORRECTLY SHOWS EACH SEPARATE LOT OR PARCEL OF LAND INCLUDED WITHIN THE BOUNDARIES OF THE ASSESSMENT DISTRICT, ANNEXATION NO. 34, ZONE II. FOR DETAILS CONCERNING THE LINES ANDDIMENSIONS OF LOTS OR PARCELS REFER TO THE COUNTY ASSESSOR'S MAPS FOR FISCAL YEAR 2018-2019.

THIS ASSESSMENT DIAGRAM CORRECTLY SHOWS EACH SEPARATE LOT OR PARCEL OF LAND INCLUDED WITHIN THE BOUNDARIES OF THE ASSESSMENT DISTRICT. FORDETAILS CONCERNING THE LINES AND DIMENSIONS OF LOTS OR PARCELS REFER TO THE COUNTY ASSESSOR'S MAPS FOR FISCAL YEAR 2020-2021. . 996

THIS ASSESSMENT DIAGRAM CORRECTLY SHOWS EACH SEPARATE LOT OR PARCEL OF LAND INCLUDED WITHIN THE BOUNDARIES OF THE ASSESSMENT DISTRICT, ANNEXATION NO. 35, ZONE JJ. FOR DETAILS CONCERNING THE LINES ANDDIMENSIONS OF LOTS OR PARCELS REFER TO THE COUNTY ASSESSOR'S MAPS FOR FISCAL YEAR 2018-2019.

THIS ASSESSMENT DIAGRAM CORRECTLY SHOWS EACH SEPARATE LOT OR PARCEL OF LAND INCLUDED WITHIN THE BOUNDARIES OFTHE ASSESSMENT DISTRICT. FOR DETAILS CONCERNING THE LINES AND DIMENSIONS OF LOTS OR PARCELS REFER TO THE COUNTYASSESSOR'S MAPS FOR FISCAL YEAR 2020-2021. . 997

THIS ASSESSMENT DIAGRAM CORRECTLY SHOWS EACH SEPARATE LOT OR PARCEL OF LAND INCLUDED WITHIN THE BOUNDARIES OF THE ASSESSMENT DISTRICT, ANNEXATION NO. 36, ZONE KK. FOR DETAILS CONCERNING THE LINESAND DIMENSIONS OF LOTS OR PARCELS REFER TO THE COUNTY ASSESSOR'S MAPS FOR FISCAL YEAR 2018-2019.

THIS ASSESSMENT DIAGRAM CORRECTLY SHOWS EACH SEPARATE LOT OR PARCEL OF LAND INCLUDED WITHIN THE BOUNDARIESOF THE ASSESSMENT DISTRICT. FOR DETAILS CONCERNING THE LINES AND DIMENSIONS OF LOTS OR PARCELS REFER TO THECOUNTY ASSESSOR'S MAPS FOR FISCAL YEAR 2020-2021. . 998

THIS ASSESSMENT DIAGRAM CORRECTLY SHOWS EACH SEPARATE LOT OR PARCEL OF LAND INCLUDED WITHIN THE BOUNDARIES OF THE ASSESSMENT DISTRICT, ANNEXATION NO. 37, ZONE LL. FOR DETAILS CONCERNING THE LINESAND DIMENSIONS OF LOTS OR PARCELS REFER TO THE COUNTY ASSESSOR'S MAPS FOR FISCAL YEAR 2018-2019.

THIS ASSESSMENT DIAGRAM CORRECTLY SHOWS EACH SEPARATE LOT OR PARCEL OF LAND INCLUDED WITHIN THE BOUNDARIESOF THE ASSESSMENT DISTRICT. FOR DETAILS CONCERNING THE LINES AND DIMENSIONS OF LOTS OR PARCELS REFER TO THECOUNTY ASSESSOR'S MAPS FOR FISCAL YEAR 2020-2021. . 999

THIS ASSESSMENT DIAGRAM CORRECTLY SHOWS EACH SEPARATE LOT OR PARCEL OF LAND INCLUDED WITHIN THE BOUNDARIES OF THE ASSESSMENT DISTRICT, ANNEXATION NO. 38, ZONE MM. FOR DETAILS CONCERNING THE LINESAND DIMENSIONS OF LOTS OR PARCELS REFER TO THE COUNTY ASSESSOR'S MAPS FOR FISCAL YEAR 2018-2019.

THIS ASSESSMENT DIAGRAM CORRECTLY SHOWS EACH SEPARATE LOT OR PARCEL OF LAND INCLUDED WITHIN THE BOUNDARIESOF THE ASSESSMENT DISTRICT. FOR DETAILS CONCERNING THE LINES AND DIMENSIONS OF LOTS OR PARCELS REFER TO THECOUNTY ASSESSOR'S MAPS FOR FISCAL YEAR 2020-2021. . 1000

THIS ASSESSMENT DIAGRAM CORRECTLY SHOWS EACH SEPARATE LOT OR PARCEL OF LAND INCLUDED WITHIN THE BOUNDARIES OF THE ASSESSMENT DISTRICT, ANNEXATION NO. 39, ZONE NN. FOR DETAILS CONCERNING THE LINES AND DIMENSIONS OF LOTS OR PARCELSREFER TO THE COUNTY ASSESSOR'S MAPS FOR FISCAL YEAR 2020-2021. . 1001

THIS ASSESSMENT DIAGRAM CORRECTLY SHOWS EACH SEPARATE LOT OR PARCEL OF LAND INCLUDED WITHIN THE BOUNDARIES OF THE ASSESSMENT DISTRICT. FOR DETAILS CONCERNING THE LINES AND DIMENSIONS OF LOTS OR PARCELS REFER TO THE COUNTYASSESSOR'S MAPS FOR FISCAL YEAR 2019-2020.

THIS ASSESSMENT DIAGRAM CORRECTLY SHOWS EACH SEPARATE LOT OR PARCEL OF LAND INCLUDED WITHIN THE BOUNDARIES OF THEASSESSMENT DISTRICT, ANNEXATION NO. 40, ZONE OO. FOR DETAILS CONCERNING THE LINES AND DIMENSIONS OF LOTS OR PARCELSREFER TO THE COUNTY ASSESSOR'S MAPS FOR FISCAL YEAR 2020-2021. . 1002

THIS ASSESSMENT DIAGRAM CORRECTLY SHOWS EACH SEPARATE LOT OR PARCEL OF LAND INCLUDED WITHIN THE BOUNDARIES OF THE ASSESSMENT DISTRICT. FOR DETAILS CONCERNING THE LINES AND DIMENSIONS OF LOTS OR PARCELS REFER TO THE COUNTY ASSESSOR'S MAPSFOR FISCAL YEAR 2019-2020.

THIS ASSESSMENT DIAGRAM CORRECTLY SHOWS EACH SEPARATE LOT OR PARCEL OF LAND INCLUDED WITHIN THE BOUNDARIES OF THEASSESSMENT DISTRICT, ANNEXATION NO. 41, ZONE PP. FOR DETAILS CONCERNING THE LINES AND DIMENSIONS OF LOTS OR PARCELSREFER TO THE COUNTY ASSESSOR'S MAPS FOR FISCAL YEAR 2020-2021. . 1003

THIS ASSESSMENT DIAGRAM CORRECTLY SHOWS EACH SEPARATE LOT OR PARCEL OF LAND INCLUDED WITHIN THE BOUNDARIES OF THE ASSESSMENTDISTRICT. FOR DETAILS CONCERNING THE LINES AND DIMENSIONS OF LOTS ORPARCELS REFER TO THE COUNTY ASSESSOR'S MAPS FOR FISCAL YEAR 2019-2020.

THIS ASSESSMENT DIAGRAM CORRECTLY SHOWS EACH SEPARATE LOT OR PARCELOF LAND INCLUDED WITHIN THE BOUNDARIES OF THE ASSESSMENT DISTRICT,ANNEXATION NO. 42, ZONE QQ. FOR DETAILS CONCERNING THE LINES ANDDIMENSIONS OF LOTS OR PARCELS REFER TO THE COUNTY ASSESSOR'S MAPS FORFISCAL YEAR 2020-2021. .
1004

THIS ASSESSMENT DIAGRAM CORRECTLY SHOWS EACH SEPARATE LOT OR PARCEL OF LAND INCLUDED WITHIN THE BOUNDARIES OF THE ASSESSMENT DISTRICT. FOR DETAILS CONCERNING THE LINES AND DIMENSIONS OF LOTS OR PARCELS REFER TO THE COUNTYASSESSOR'S MAPS FOR FISCAL YEAR 2019-2020.

THIS ASSESSMENT DIAGRAM CORRECTLY SHOWS EACH SEPARATE LOT OR PARCEL OF LAND INCLUDED WITHIN THE BOUNDARIES OF THEASSESSMENT DISTRICT, ANNEXATION NO. 43, ZONE RR. FOR DETAILS CONCERNING THE LINES AND DIMENSIONS OF LOTS OR PARCELSREFER TO THE COUNTY ASSESSOR'S MAPS FOR FISCAL YEAR 2020-2021. . 1005

THIS ASSESSMENT DIAGRAM CORRECTLY SHOWS EACH SEPARATE LOT OR PARCEL OF LAND INCLUDED WITHIN THE BOUNDARIES OF THE ASSESSMENT DISTRICT. FOR DETAILS CONCERNING THE LINES AND DIMENSIONS OF LOTS OR PARCELS REFER TO THE COUNTYASSESSOR'S MAPS FOR FISCAL YEAR 2019-2020.

THIS ASSESSMENT DIAGRAM CORRECTLY SHOWS EACH SEPARATE LOT OR PARCEL OF LAND INCLUDED WITHIN THE BOUNDARIES OF THEASSESSMENT DISTRICT, ANNEXATION NO. 44, ZONE SS. FOR DETAILS CONCERNING THE LINES AND DIMENSIONS OF LOTS OR PARCELSREFER TO THE COUNTY ASSESSOR'S MAPS FOR FISCAL YEAR 2020-2021. . 1006

THIS ASSESSMENT DIAGRAM CORRECTLY SHOWS EACH SEPARATE LOT OR PARCEL OF LAND INCLUDED WITHIN THE BOUNDARIES OF THE ASSESSMENT DISTRICT. FOR DETAILS CONCERNING THE LINES AND DIMENSIONS OF LOTS OR PARCELS REFER TO THECOUNTY ASSESSOR'S MAPS FOR FISCAL YEAR 2019-2020.

THIS ASSESSMENT DIAGRAM CORRECTLY SHOWS EACH SEPARATE LOT OR PARCEL OF LAND INCLUDED WITHIN THE BOUNDARIES OF THEASSESSMENT DISTRICT, ANNEXATION NO. 45, ZONE TT. FOR DETAILS CONCERNING THE LINES AND DIMENSIONS OF LOTS OR PARCELSREFER TO THE COUNTY ASSESSOR'S MAPS FOR FISCAL YEAR 2020-2021. . 1007

THIS ASSESSMENT DIAGRAM CORRECTLY SHOWS EACH SEPARATE LOT OR PARCEL OF LAND INCLUDED WITHIN THE BOUNDARIES OF THE ASSESSMENT DISTRICT. FOR DETAILS CONCERNING THE LINES AND DIMENSIONS OF LOTS OR PARCELS REFER TO THECOUNTY ASSESSOR'S MAPS FOR FISCAL YEAR 2019-2020.

THIS ASSESSMENT DIAGRAM CORRECTLY SHOWS EACH SEPARATE LOT OR PARCEL OF LAND INCLUDED WITHIN THE BOUNDARIES OF THEASSESSMENT DISTRICT, ANNEXATION NO. 46, ZONE UU. FOR DETAILS CONCERNING THE LINES AND DIMENSIONS OF LOTS OR PARCELSREFER TO THE COUNTY ASSESSOR'S MAPS FOR FISCAL YEAR 2020-2021. . 1008

THIS ASSESSMENT DIAGRAM CORRECTLY SHOWS EACH SEPARATE LOT OR PARCEL OF LAND INCLUDED WITHIN THE BOUNDARIES OF THE ASSESSMENT DISTRICT. FOR DETAILS CONCERNING THE LINES AND DIMENSIONS OF LOTS OR PARCELS REFER TO THECOUNTY ASSESSOR'S MAPS FOR FISCAL YEAR 2019-2020.

THIS ASSESSMENT DIAGRAM CORRECTLY SHOWS EACH SEPARATE LOT OR PARCEL OF LAND INCLUDED WITHIN THE BOUNDARIES OF THEASSESSMENT DISTRICT, ANNEXATION NO. 47, ZONE VV. FOR DETAILS CONCERNING THE LINES AND DIMENSIONS OF LOTS OR PARCELSREFER TO THE COUNTY ASSESSOR'S MAPS FOR FISCAL YEAR 2020-2021. . 1009

THIS ASSESSMENT DIAGRAM CORRECTLY SHOWS EACH SEPARATE LOT OR PARCEL OF LAND INCLUDED WITHIN THE BOUNDARIES OF THE ASSESSMENT DISTRICT. FOR DETAILS CONCERNING THE LINES AND DIMENSIONS OF LOTS OR PARCELS REFER TO THECOUNTY ASSESSOR'S MAPS FOR FISCAL YEAR 2019-2020.

THIS ASSESSMENT DIAGRAM CORRECTLY SHOWS EACH SEPARATE LOT OR PARCEL OF LAND INCLUDED WITHIN THE BOUNDARIES OF THEASSESSMENT DISTRICT, ANNEXATION NO. 48, ZONE WW. FOR DETAILS CONCERNING THE LINES AND DIMENSIONS OF LOTS OR PARCELSREFER TO THE COUNTY ASSESSOR'S MAPS FOR FISCAL YEAR 2020-2021. . 1010

THIS ASSESSMENT DIAGRAM CORRECTLY SHOWS EACH
SEPARATE LOT OR PARCEL OF LAND INCLUDED WITHIN THEBOUNDARIES OF THE ASSESSMENT DISTRICT. FOR DETAILSCONCERNING THE LINES AND DIMENSIONS OF LOTS ORPARCELS REFER TO THE COUNTY ASSESSOR'S MAPS FORFISCAL YEAR 2019-2020.

THIS ASSESSMENT DIAGRAM CORRECTLY SHOWS EACHSEPARATE LOT OR PARCEL OF LAND INCLUDED WITHIN THEBOUNDARIES OF THE ASSESSMENT DISTRICT, ANNEXATIONNO. 49, ZONE XX. FOR DETAILS CONCERNING THE LINES ANDDIMENSIONS OF LOTS OR PARCELS REFER TO THE COUNTYASSESSOR'S MAPS FOR FISCAL YEAR 2020-2021. . 1011

THIS ASSESSMENT DIAGRAM CORRECTLY SHOWS EACH SEPARATE LOT OR PARCEL OF LAND INCLUDED WITHIN THE BOUNDARIES OF THE ASSESSMENT DISTRICT. FOR DETAILS CONCERNING THE LINES AND DIMENSIONS OF LOTS OR PARCELS REFER TO THE COUNTYASSESSOR'S MAPS FOR FISCAL YEAR 2019-2020.

THIS ASSESSMENT DIAGRAM CORRECTLY SHOWS EACH SEPARATE LOT OR PARCEL OF LAND INCLUDED WITHIN THE BOUNDARIES OFTHE ASSESSMENT DISTRICT, ANNEXATION NO. 50, ZONE YY. FOR DETAILS CONCERNING THE LINES AND DIMENSIONS OF LOTS ORPARCELS REFER TO THE COUNTY ASSESSOR'S MAPS FOR FISCAL YEAR 2020-2021. . 1012

THIS ASSESSMENT DIAGRAM CORRECTLY SHOWS EACH SEPARATE LOT OR PARCEL OF LAND INCLUDED WITHIN THE BOUNDARIES OF THE ASSESSMENT DISTRICT. FOR DETAILS CONCERNING THE LINES AND DIMENSIONS OF LOTS OR PARCELS REFER TO THECOUNTY ASSESSOR'S MAPS FOR FISCAL YEAR 2019-2020.

THIS ASSESSMENT DIAGRAM CORRECTLY SHOWS EACH SEPARATE LOT OR PARCEL OF LAND INCLUDED WITHIN THE BOUNDARIES OFTHE ASSESSMENT DISTRICT, ANNEXATION NO. 51, ZONE ZZ. FOR DETAILS CONCERNING THE LINES AND DIMENSIONS OF LOTS ORPARCELS REFER TO THE COUNTY ASSESSOR'S MAPS FOR FISCAL YEAR 2020-2021. . 1013

THIS ASSESSMENT DIAGRAM CORRECTLY SHOWS EACH SEPARATE LOT OR PARCEL OF LAND INCLUDED WITHIN THE BOUNDARIES OF THE ASSESSMENT DISTRICT. FOR DETAILS CONCERNING THE LINES ANDDIMENSIONS OF LOTS OR PARCELS REFER TO THE COUNTY ASSESSOR'S MAPS FOR FISCAL YEAR2019-2020.

THIS ASSESSMENT DIAGRAM CORRECTLY SHOWS EACH SEPARATE LOT OR PARCEL OF LAND INCLUDEDWITHIN THE BOUNDARIES OF THE ASSESSMENT DISTRICT, ANNEXATION NO. 52, ZONE AAA. FOR DETAILSCONCERNING THE LINES AND DIMENSIONS OF LOTS OR PARCELS REFER TO THE COUNTY ASSESSOR'S MAPSFOR FISCAL YEAR 2020-2021. .
1014

THIS ASSESSMENT DIAGRAM CORRECTLY SHOWS EACH SEPARATE LOT OR PARCEL OF LAND INCLUDED WITHIN THE BOUNDARIES OF THE ASSESSMENT DISTRICT. FORDETAILS CONCERNING THE LINES AND DIMENSIONS OF LOTS OR PARCELS REFER TOTHE COUNTY ASSESSOR'S MAPS FOR FISCAL YEAR 2019-2020.

THIS ASSESSMENT DIAGRAM CORRECTLY SHOWS EACH SEPARATE LOT OR PARCEL OFLAND INCLUDED WITHIN THE BOUNDARIES OF THE ASSESSMENT DISTRICT, ANNEXATIONNO. 53, ZONE BBB. FOR DETAILS CONCERNING THE LINES AND DIMENSIONS OF LOTS ORPARCELS REFER TO THE COUNTY ASSESSOR'S MAPS FOR FISCAL YEAR 2020-2021. . 1015

THIS ASSESSMENT DIAGRAM CORRECTLY SHOWS EACH SEPARATE
LOT OR PARCEL OF LAND INCLUDED WITHIN THE BOUNDARIES OFTHE ASSESSMENT DISTRICT. FOR DETAILS CONCERNING THE LINESAND DIMENSIONS OF LOTS OR PARCELS REFER TO THE COUNTYASSESSOR'S MAPS FOR FISCAL YEAR 2019-2020.

THIS ASSESSMENT DIAGRAM CORRECTLY SHOWS EACH SEPARATE LOTOR PARCEL OF LAND INCLUDED WITHIN THE BOUNDARIES OF THEASSESSMENT DISTRICT, ANNEXATION NO. 54, ZONE CCC. FOR DETAILSCONCERNING THE LINES AND DIMENSIONS OF LOTS OR PARCELSREFER TO THE COUNTY ASSESSOR'S MAPS FOR FISCAL YEAR2020-2021. .
1016

THIS ASSESSMENT DIAGRAM CORRECTLY SHOWS EACH SEPARATE LOT OR PARCEL OF LAND INCLUDED WITHIN THE BOUNDARIES OF THE ASSESSMENT DISTRICT. FOR DETAILS CONCERNING THE LINES AND DIMENSIONS OF LOTS OR PARCELS REFER TO THECOUNTY ASSESSOR'S MAPS FOR FISCAL YEAR 2019-2020.

THIS ASSESSMENT DIAGRAM CORRECTLY SHOWS EACH SEPARATE LOT OR PARCEL OF LAND INCLUDED WITHIN THE BOUNDARIES OFTHE ASSESSMENT DISTRICT, ANNEXATION NO. 55, ZONE DDD. FOR DETAILS CONCERNING THE LINES AND DIMENSIONS OF LOTS ORPARCELS REFER TO THE COUNTY ASSESSOR'S MAPS FOR FISCAL YEAR 2020-2021. . 1017

THIS ASSESSMENT DIAGRAM CORRECTLY SHOWS EACH SEPARATE LOT OR PARCEL OF LAND INCLUDED WITHIN THE BOUNDARIES OF THE ASSESSMENT DISTRICT. FOR DETAILS CONCERNING THE LINES AND DIMENSIONS OF LOTS OR PARCELS REFER TO THECOUNTY ASSESSOR'S MAPS FOR FISCAL YEAR 2019-2020.

THIS ASSESSMENT DIAGRAM CORRECTLY SHOWS EACH SEPARATE LOT OR PARCEL OF LAND INCLUDED WITHIN THE BOUNDARIES OFTHE ASSESSMENT DISTRICT, ANNEXATION NO. 56, ZONE EEE. FOR DETAILS CONCERNING THE LINES AND DIMENSIONS OF LOTS ORPARCELS REFER TO THE COUNTY ASSESSOR'S MAPS FOR FISCAL YEAR 2020-2021. . 1018

THIS ASSESSMENT DIAGRAM CORRECTLY SHOWS EACH SEPARATE LOT OR PARCEL OF LAND INCLUDED WITHIN THE BOUNDARIES OF THE ASSESSMENT DISTRICT. FOR DETAILS CONCERNING THE LINES AND DIMENSIONS OF LOTS OR PARCELS REFER TO THE COUNTYASSESSOR'S MAPS FOR FISCAL YEAR 2019-2020.

THIS ASSESSMENT DIAGRAM CORRECTLY SHOWS EACH SEPARATE LOT OR PARCEL OF LAND INCLUDED WITHIN THE BOUNDARIES OFTHE ASSESSMENT DISTRICT, ANNEXATION NO. 57, ZONE FFF. FOR DETAILS CONCERNING THE LINES AND DIMENSIONS OF LOTS ORPARCELS REFER TO THE COUNTY ASSESSOR'S MAPS FOR FISCAL YEAR 2020-2021. . 1019

THIS ASSESSMENT DIAGRAM CORRECTLY SHOWS EACH SEPARATE LOT OR PARCEL OF LAND INCLUDED WITHIN THE BOUNDARIES OF THE ASSESSMENT DISTRICT. FOR DETAILS CONCERNING THE LINES AND DIMENSIONS OF LOTS OR PARCELS REFER TO THE COUNTYASSESSOR'S MAPS FOR FISCAL YEAR 2019-2020.

THIS ASSESSMENT DIAGRAM CORRECTLY SHOWS EACH SEPARATE LOT OR PARCEL OF LAND INCLUDED WITHIN THE BOUNDARIES OF THEASSESSMENT DISTRICT, ANNEXATION NO. 58, ZONE GGG. FOR DETAILS CONCERNING THE LINES AND DIMENSIONS OF LOTS OR PARCELSREFER TO THE COUNTY ASSESSOR'S MAPS FOR FISCAL YEAR 2020-2021. . 1020

THIS ASSESSMENT DIAGRAM CORRECTLY SHOWS

EACH SEPARATE LOT OR PARCEL OF LAND
INCLUDED WITHIN THE BOUNDARIES OF THEASSESSMENT DISTRICT, ANNEXATION NO. 59, ZONEHHH. FOR DETAILS CONCERNING THE LINES ANDDIMENSIONS OF LOTS OR PARCELS REFER TO THECOUNTY ASSESSOR'S MAPS FOR FISCAL YEAR2018-2019.

THIS ASSESSMENT DIAGRAM CORRECTLY SHOWS EACHSEPARATE LOT OR PARCEL OF LAND INCLUDED WITHINTHE BOUNDARIES OF THE ASSESSMENT DISTRICT. FORDETAILS CONCERNING THE LINES AND DIMENSIONS OFLOTS OR PARCELS REFER TO THE COUNTY ASSESSOR'SMAPS. 1021

THIS ASSESSMENT DIAGRAM CORRECTLY SHOWS EACH SEPARATE LOT OR PARCEL OF LAND INCLUDED WITHIN THE BOUNDARIES OF THE ASSESSMENT DISTRICT, ANNEXATION NO. 60, ZONE III. FOR DETAILS CONCERNING THE LINES ANDDIMENSIONS OF LOTS OR PARCELS REFER TO THE COUNTY ASSESSOR'S MAPS FOR FISCAL YEAR 2018-2019.

THIS ASSESSMENT DIAGRAM CORRECTLY SHOWS EACH SEPARATE LOT OR PARCEL OF LAND INCLUDED WITHIN THE BOUNDARIES OFTHE ASSESSMENT DISTRICT. FOR DETAILS CONCERNING THE LINES AND DIMENSIONS OF LOTS OR PARCELS REFER TO THE COUNTYASSESSOR'S MAPS. 1022

THIS ASSESSMENT DIAGRAM CORRECTLY SHOWS EACH SEPARATE LOT OR PARCEL OF LAND INCLUDED WITHIN THE BOUNDARIES OF THE ASSESSMENT DISTRICT, ANNEXATION NO. 61, ZONE JJJ. FOR DETAILS CONCERNING THE LINES AND DIMENSIONS OF LOTS OR PARCELS REFER TO THE COUNTY ASSESSOR'S MAPS FOR FISCAL YEAR 2018-2019.

THIS ASSESSMENT DIAGRAM CORRECTLY SHOWS EACH SEPARATE LOT OR PARCEL OF LAND INCLUDED WITHIN THE BOUNDARIESOF THE ASSESSMENT DISTRICT. FOR DETAILS CONCERNING THE LINES AND DIMENSIONS OF LOTS OR PARCELS REFER TO THECOUNTY ASSESSOR'S MAPS. 1023

THIS ASSESSMENT DIAGRAM CORRECTLY SHOWS EACH SEPARATE LOT OR PARCEL OF LAND INCLUDED WITHIN THE BOUNDARIES OF THE ASSESSMENT DISTRICT, ANNEXATION NO. 62, ZONE LLL. FOR DETAILS CONCERNING THE LINES AND DIMENSIONS OF LOTS OR PARCELS REFER TO THE COUNTY ASSESSOR'S MAPS FOR FISCAL YEAR 2018-2019.

THIS ASSESSMENT DIAGRAM CORRECTLY SHOWS EACH SEPARATE LOT OR PARCEL OF LAND INCLUDED WITHIN THE BOUNDARIESOF THE ASSESSMENT DISTRICT. FOR DETAILS CONCERNING THE LINES AND DIMENSIONS OF LOTS OR PARCELS REFER TO THECOUNTY ASSESSOR'S MAPS. 1024

THIS ASSESSMENT DIAGRAM CORRECTLY SHOWS EACH SEPARATE LOT OR PARCEL OF LAND INCLUDED WITHIN THE BOUNDARIES OF THE ASSESSMENT DISTRICT, ANNEXATION NO. 63, ZONE MMM. FOR DETAILS CONCERNING THE LINESAND DIMENSIONS OF LOTS OR PARCELS REFER TO THE COUNTY ASSESSOR'S MAPS FOR FISCAL YEAR 2018-2019.

THIS ASSESSMENT DIAGRAM CORRECTLY SHOWS EACH SEPARATE LOT OR PARCEL OF LAND INCLUDED WITHIN THE BOUNDARIES OFTHE ASSESSMENT DISTRICT. FOR DETAILS CONCERNING THE LINES AND DIMENSIONS OF LOTS OR PARCELS REFER TO THE COUNTYASSESSOR'S MAPS. 1025
ORIGINAL AREA, TRACT NO. 28520-1

LOCATION MAP
SITE

JURUPA COMMUNITY SERVICES DISTRICT
LIGHTING MAINTENANCE DISTRICT NO. 98-2
( EASTVALE )

COUNTY OF RIVERSIDE, STATE OF CALIFORNIA
TRACT NO. 28520-1

THIS ASSESSMENT DIAGRAM CORRECTLY SHOWS EACH

SEPARATE LOT OR PARCEL OF LAND INCLUDED WITHIN THE
BOUNDARIES OF THE ASSESSMENT DISTRICT. FOR DETAILS

CONCERNING THE LINES AND DIMENSIONS OF LOTS OR

PARCELS REFER TO THE COUNTY ASSESSOR'S MAPS FOR
FISCAL YEAR 2018-2019.

THIS ASSESSMENT DIAGRAM CORRECTLY SHOWS EACH

SEPARATE LOT OR PARCEL OF LAND INCLUDED WITHIN THE
BOUNDARIES OF THE ASSESSMENT DISTRICT. FOR DETAILS

CONCERNING THE LINES AND DIMENSIONS OF LOTS OR
PARCELS REFER TO THE COUNTY ASSESSOR'S MAPS.
1026

THIS ASSESSMENT DIAGRAM CORRECTLY SHOWS EACH

SEPARATE LOT OR PARCEL OF LAND INCLUDED WITHIN THE
BOUNDARIES OF THE ASSESSMENT DISTRICT. FOR DETAILSCONCERNING THE LINES AND DIMENSIONS OF LOTS OR

PARCELS REFER TO THE COUNTY ASSESSOR'S MAPS FOR
FISCAL YEAR 2018-2019.

THIS ASSESSMENT DIAGRAM CORRECTLY SHOWS EACHSEPARATE LOT OR PARCEL OF LAND INCLUDED WITHIN THEBOUNDARIES OF THE ASSESSMENT DISTRICT. FOR DETAILSCONCERNING THE LINES AND DIMENSIONS OF LOTS ORPARCELS REFER TO THE COUNTY ASSESSOR'S MAPS. 1027

THIS ASSESSMENT DIAGRAM CORRECTLY SHOWS EACH

SEPARATE LOT OR PARCEL OF LAND INCLUDED WITHIN
THE BOUNDARIES OF THE ASSESSMENT DISTRICT. FOR

DETAILS CONCERNING THE LINES AND DIMENSIONS OF

LOTS OR PARCELS REFER TO THE COUNTY
ASSESSOR'S MAPS FOR FISCAL YEAR 2018-2019.

THIS ASSESSMENT DIAGRAM CORRECTLY SHOWS EACH

SEPARATE LOT OR PARCEL OF LAND INCLUDED WITHIN
THE BOUNDARIES OF THE ASSESSMENT DISTRICT. FOR

DETAILS CONCERNING THE LINES AND DIMENSIONS OF

LOTS OR PARCELS REFER TO THE COUNTY ASSESSOR'S
MAPS.

THIS ASSESSMENT DIAGRAM CORRECTLY SHOWS EACH
SEPARATE LOT OR PARCEL OF LAND INCLUDED WITHINTHE BOUNDARIES OF THE ASSESSMENT DISTRICT. FORDETAILS CONCERNING THE LINES AND DIMENSIONS OFLOTS OR PARCELS REFER TO THE COUNTYASSESSOR'S MAPS FOR FISCAL YEAR 2018-2019.

THIS ASSESSMENT DIAGRAM CORRECTLY SHOWS EACHSEPARATE LOT OR PARCEL OF LAND INCLUDED WITHIN THEBOUNDARIES OF THE ASSESSMENT DISTRICT. FOR DETAILSCONCERNING THE LINES AND DIMENSIONS OF LOTS ORPARCELS REFER TO THE COUNTY ASSESSOR'S MAPS. 1029

THIS ASSESSMENT DIAGRAM CORRECTLY SHOWS EACH

SEPARATE LOT OR PARCEL OF LAND INCLUDED WITHIN
THE BOUNDARIES OF THE ASSESSMENT DISTRICT. FOR

DETAILS CONCERNING THE LINES AND DIMENSIONS OF

LOTS OR PARCELS REFER TO THE COUNTY
ASSESSOR'S MAPS FOR FISCAL YEAR 2018-2019.

THIS ASSESSMENT DIAGRAM CORRECTLY SHOWS EACH

SEPARATE LOT OR PARCEL OF LAND INCLUDED WITHIN THE
BOUNDARIES OF THE ASSESSMENT DISTRICT. FOR DETAILS

CONCERNING THE LINES AND DIMENSIONS OF LOTS OR
PARCELS REFER TO THE COUNTY ASSESSOR'S MAPS.
1030

THIS ASSESSMENT DIAGRAM CORRECTLY SHOWS EACH

SEPARATE LOT OR PARCEL OF LAND INCLUDED WITHIN
THE BOUNDARIES OF THE ASSESSMENT DISTRICT. FOR

DETAILS CONCERNING THE LINES AND DIMENSIONS OF

LOTS OR PARCELS REFER TO THE COUNTY
ASSESSOR'S MAPS FOR FISCAL YEAR 2018-2019.

THIS ASSESSMENT DIAGRAM CORRECTLY SHOWS EACH

SEPARATE LOT OR PARCEL OF LAND INCLUDED WITHIN THE
BOUNDARIES OF THE ASSESSMENT DISTRICT. FOR DETAILS

CONCERNING THE LINES AND DIMENSIONS OF LOTS OR
PARCELS REFER TO THE COUNTY ASSESSOR'S MAPS.
1031

THIS ASSESSMENT DIAGRAM CORRECTLY SHOWS EACH

SEPARATE LOT OR PARCEL OF LAND INCLUDED WITHIN
THE BOUNDARIES OF THE ASSESSMENT DISTRICT. FORDETAILS CONCERNING THE LINES AND DIMENSIONS OFLOTS OR PARCELS REFER TO THE COUNTYASSESSOR'S MAPS FOR FISCAL YEAR 2018-2019.

THIS ASSESSMENT DIAGRAM CORRECTLY SHOWS EACHSEPARATE LOT OR PARCEL OF LAND INCLUDED WITHIN THEBOUNDARIES OF THE ASSESSMENT DISTRICT. FOR DETAILSCONCERNING THE LINES AND DIMENSIONS OF LOTS ORPARCELS REFER TO THE COUNTY ASSESSOR'S MAPS. 1032

THIS ASSESSMENT DIAGRAM CORRECTLY SHOWS EACH

SEPARATE LOT OR PARCEL OF LAND INCLUDED WITHIN
THE BOUNDARIES OF THE ASSESSMENT DISTRICT. FOR

DETAILS CONCERNING THE LINES AND DIMENSIONS OF

LOTS OR PARCELS REFER TO THE COUNTY
ASSESSOR'S MAPS FOR FISCAL YEAR 2018-2019.

THIS ASSESSMENT DIAGRAM CORRECTLY SHOWS EACH

SEPARATE LOT OR PARCEL OF LAND INCLUDED WITHIN THE
BOUNDARIES OF THE ASSESSMENT DISTRICT. FOR DETAILS

CONCERNING THE LINES AND DIMENSIONS OF LOTS OR
PARCELS REFER TO THE COUNTY ASSESSOR'S MAPS.
1033

THIS ASSESSMENT DIAGRAM CORRECTLY SHOWS EACH

SEPARATE LOT OR PARCEL OF LAND INCLUDED WITHIN
THE BOUNDARIES OF THE ASSESSMENT DISTRICT. FOR

DETAILS CONCERNING THE LINES AND DIMENSIONS OF

LOTS OR PARCELS REFER TO THE COUNTY
ASSESSOR'S MAPS FOR FISCAL YEAR 2018-2019.

THIS ASSESSMENT DIAGRAM CORRECTLY SHOWS EACH

SEPARATE LOT OR PARCEL OF LAND INCLUDED WITHIN THE
BOUNDARIES OF THE ASSESSMENT DISTRICT. FOR DETAILS

CONCERNING THE LINES AND DIMENSIONS OF LOTS OR
PARCELS REFER TO THE COUNTY ASSESSOR'S MAPS.
1034

THIS ASSESSMENT DIAGRAM CORRECTLY SHOWS EACH

THIS ASSESSMENT DIAGRAM CORRECTLY SHOWS EACH

SEPARATE LOT OR PARCEL OF LAND INCLUDED WITHIN THE

SEPARATE LOT OR PARCEL OF LAND INCLUDED WITHIN
BOUNDARIES OF THE ASSESSMENT DISTRICT. FOR DETAILS THE BOUNDARIES OF THE ASSESSMENT DISTRICT. FOR

DETAILS CONCERNING THE LINES AND DIMENSIONS OF CONCERNING THE LINES AND DIMENSIONS OF LOTS OR LOTS OR PARCELS REFER TO THE COUNTY PARCELS REFER TO THE COUNTY ASSESSOR'S MAPS.

ASSESSOR'S MAPS FOR FISCAL YEAR 2018-2019.
1035

THIS ASSESSMENT DIAGRAM CORRECTLY SHOWS EACH

SEPARATE LOT OR PARCEL OF LAND INCLUDED WITHIN
THE BOUNDARIES OF THE ASSESSMENT DISTRICT. FOR

DETAILS CONCERNING THE LINES AND DIMENSIONS OF

LOTS OR PARCELS REFER TO THE COUNTY
ASSESSOR'S MAPS FOR FISCAL YEAR 2018-2019.

THIS ASSESSMENT DIAGRAM CORRECTLY SHOWS EACH

SEPARATE LOT OR PARCEL OF LAND INCLUDED WITHIN THE
BOUNDARIES OF THE ASSESSMENT DISTRICT. FOR DETAILS

CONCERNING THE LINES AND DIMENSIONS OF LOTS OR
PARCELS REFER TO THE COUNTY ASSESSOR'S MAPS.
1036

THIS ASSESSMENT DIAGRAM CORRECTLY SHOWS EACH

SEPARATE LOT OR PARCEL OF LAND INCLUDED WITHIN
THE BOUNDARIES OF THE ASSESSMENT DISTRICT. FOR

DETAILS CONCERNING THE LINES AND DIMENSIONS OF

LOTS OR PARCELS REFER TO THE COUNTY
ASSESSOR'S MAPS FOR FISCAL YEAR 2018-2019.

THIS ASSESSMENT DIAGRAM CORRECTLY SHOWS EACH

SEPARATE LOT OR PARCEL OF LAND INCLUDED WITHIN THE
BOUNDARIES OF THE ASSESSMENT DISTRICT. FOR DETAILS

CONCERNING THE LINES AND DIMENSIONS OF LOTS OR
PARCELS REFER TO THE COUNTY ASSESSOR'S MAPS.
1037

THIS ASSESSMENT DIAGRAM CORRECTLY SHOWS EACH

THIS ASSESSMENT DIAGRAM CORRECTLY SHOWS EACH

SEPARATE LOT OR PARCEL OF LAND INCLUDED WITHIN THE

SEPARATE LOT OR PARCEL OF LAND INCLUDED WITHIN
BOUNDARIES OF THE ASSESSMENT DISTRICT. FOR DETAILS THE BOUNDARIES OF THE ASSESSMENT DISTRICT. FOR

CONCERNING THE LINES AND DIMENSIONS OF LOTS OR DETAILS CONCERNING THE LINES AND DIMENSIONS OF LOTS OR PARCELS REFER TO THE COUNTY PARCELS REFER TO THE COUNTY ASSESSOR'S MAPS.

ASSESSOR'S MAPS FOR FISCAL YEAR 2018-2019.
1038

THIS ASSESSMENT DIAGRAM CORRECTLY SHOWS EACH

THIS ASSESSMENT DIAGRAM CORRECTLY SHOWS EACH

SEPARATE LOT OR PARCEL OF LAND INCLUDED WITHIN
THE BOUNDARIES OF THE ASSESSMENT DISTRICT. FOR

DETAILS CONCERNING THE LINES AND DIMENSIONS OF

LOTS OR PARCELS REFER TO THE COUNTY
ASSESSOR'S MAPS FOR FISCAL YEAR 2018-2019.

SEPARATE LOT OR PARCEL OF LAND INCLUDED WITHIN
THE BOUNDARIES OF THE ASSESSMENT DISTRICT. FOR

DETAILS CONCERNING THE LINES AND DIMENSIONS OF

LOTS OR PARCELS REFER TO THE COUNTY ASSESSOR'S
MAPS.
1039

THIS ASSESSMENT DIAGRAM CORRECTLY SHOWS EACH

SEPARATE LOT OR PARCEL OF LAND INCLUDED WITHIN
THE BOUNDARIES OF THE ASSESSMENT DISTRICT. FOR

DETAILS CONCERNING THE LINES AND DIMENSIONS OF

LOTS OR PARCELS REFER TO THE COUNTY
ASSESSOR'S MAPS FOR FISCAL YEAR 2018-2019.

THIS ASSESSMENT DIAGRAM CORRECTLY SHOWS EACH

SEPARATE LOT OR PARCEL OF LAND INCLUDED WITHIN
THE BOUNDARIES OF THE ASSESSMENT DISTRICT. FOR

DETAILS CONCERNING THE LINES AND DIMENSIONS OF

LOTS OR PARCELS REFER TO THE COUNTY ASSESSOR'S
MAPS.
1040

THIS ASSESSMENT DIAGRAM CORRECTLY SHOWS EACH

SEPARATE LOT OR PARCEL OF LAND INCLUDED WITHIN
THE BOUNDARIES OF THE ASSESSMENT DISTRICT. FOR

DETAILS CONCERNING THE LINES AND DIMENSIONS OF

LOTS OR PARCELS REFER TO THE COUNTY
ASSESSOR'S MAPS FOR FISCAL YEAR 2018-2019.

THIS ASSESSMENT DIAGRAM CORRECTLY SHOWS EACH

SEPARATE LOT OR PARCEL OF LAND INCLUDED WITHIN
THE BOUNDARIES OF THE ASSESSMENT DISTRICT. FOR

DETAILS CONCERNING THE LINES AND DIMENSIONS OF

LOTS OR PARCELS REFER TO THE COUNTY ASSESSOR'S
MAPS.
1041

THIS ASSESSMENT DIAGRAM CORRECTLY SHOWS EACH

SEPARATE LOT OR PARCEL OF LAND INCLUDED WITHIN
THE BOUNDARIES OF THE ASSESSMENT DISTRICT. FOR

DETAILS CONCERNING THE LINES AND DIMENSIONS OF

LOTS OR PARCELS REFER TO THE COUNTY
ASSESSOR'S MAPS FOR FISCAL YEAR 2018-2019.

THIS ASSESSMENT DIAGRAM CORRECTLY SHOWS EACH

SEPARATE LOT OR PARCEL OF LAND INCLUDED WITHIN
THE BOUNDARIES OF THE ASSESSMENT DISTRICT. FOR

DETAILS CONCERNING THE LINES AND DIMENSIONS OF

LOTS OR PARCELS REFER TO THE COUNTY ASSESSOR'S
MAPS.
1042

THIS ASSESSMENT DIAGRAM CORRECTLY SHOWS EACH

SEPARATE LOT OR PARCEL OF LAND INCLUDED WITHIN
THE BOUNDARIES OF THE ASSESSMENT DISTRICT. FOR

DETAILS CONCERNING THE LINES AND DIMENSIONS OF

LOTS OR PARCELS REFER TO THE COUNTY
ASSESSOR'S MAPS FOR FISCAL YEAR 2018-2019.

THIS ASSESSMENT DIAGRAM CORRECTLY SHOWS EACH

SEPARATE LOT OR PARCEL OF LAND INCLUDED WITHIN THE
BOUNDARIES OF THE ASSESSMENT DISTRICT. FOR DETAILS

CONCERNING THE LINES AND DIMENSIONS OF LOTS OR
PARCELS REFER TO THE COUNTY ASSESSOR'S MAPS.
1043

THIS ASSESSMENT DIAGRAM CORRECTLY SHOWS EACH

SEPARATE LOT OR PARCEL OF LAND INCLUDED WITHIN
THE BOUNDARIES OF THE ASSESSMENT DISTRICT. FOR

DETAILS CONCERNING THE LINES AND DIMENSIONS OF

LOTS OR PARCELS REFER TO THE COUNTY
ASSESSOR'S MAPS FOR FISCAL YEAR 2018-2019.

THIS ASSESSMENT DIAGRAM CORRECTLY SHOWS EACH

SEPARATE LOT OR PARCEL OF LAND INCLUDED WITHIN THE
BOUNDARIES OF THE ASSESSMENT DISTRICT. FOR DETAILS

CONCERNING THE LINES AND DIMENSIONS OF LOTS OR
PARCELS REFER TO THE COUNTY ASSESSOR'S MAPS.
1044

THIS ASSESSMENT DIAGRAM CORRECTLY SHOWS EACH

THIS ASSESSMENT DIAGRAM CORRECTLY SHOWS EACH

SEPARATE LOT OR PARCEL OF LAND INCLUDED WITHIN

SEPARATE LOT OR PARCEL OF LAND INCLUDED WITHIN THE
THE BOUNDARIES OF THE ASSESSMENT DISTRICT. FOR BOUNDARIES OF THE ASSESSMENT DISTRICT. FOR DETAILS

DETAILS CONCERNING THE LINES AND DIMENSIONS OF CONCERNING THE LINES AND DIMENSIONS OF LOTS OR

LOTS OR PARCELS REFER TO THE COUNTY
PARCELS REFER TO THE COUNTY ASSESSOR'S MAPS.

ASSESSOR'S MAPS FOR FISCAL YEAR 2018-2019.
1045

THIS ASSESSMENT DIAGRAM CORRECTLY SHOWS EACH

SEPARATE LOT OR PARCEL OF LAND INCLUDED WITHIN
THE BOUNDARIES OF THE ASSESSMENT DISTRICT. FOR

DETAILS CONCERNING THE LINES AND DIMENSIONS OF

LOTS OR PARCELS REFER TO THE COUNTY
ASSESSOR'S MAPS FOR FISCAL YEAR 2018-2019.

THIS ASSESSMENT DIAGRAM CORRECTLY SHOWS EACH

SEPARATE LOT OR PARCEL OF LAND INCLUDED WITHIN
THE BOUNDARIES OF THE ASSESSMENT DISTRICT. FOR

DETAILS CONCERNING THE LINES AND DIMENSIONS OF

LOTS OR PARCELS REFER TO THE COUNTY ASSESSOR'S
MAPS.
1046

THIS ASSESSMENT DIAGRAM CORRECTLY SHOWS EACH

SEPARATE LOT OR PARCEL OF LAND INCLUDED WITHIN
THE BOUNDARIES OF THE ASSESSMENT DISTRICT. FOR

DETAILS CONCERNING THE LINES AND DIMENSIONS OF

LOTS OR PARCELS REFER TO THE COUNTY
ASSESSOR'S MAPS FOR FISCAL YEAR 2018-2019.

THIS ASSESSMENT DIAGRAM CORRECTLY SHOWS EACH

SEPARATE LOT OR PARCEL OF LAND INCLUDED WITHIN THE
BOUNDARIES OF THE ASSESSMENT DISTRICT. FOR DETAILS

CONCERNING THE LINES AND DIMENSIONS OF LOTS OR
PARCELS REFER TO THE COUNTY ASSESSOR'S MAPS.
1047

THIS ASSESSMENT DIAGRAM CORRECTLY SHOWS EACH

THIS ASSESSMENT DIAGRAM CORRECTLY SHOWS EACH

SEPARATE LOT OR PARCEL OF LAND INCLUDED WITHIN

SEPARATE LOT OR PARCEL OF LAND INCLUDED WITHIN THE
THE BOUNDARIES OF THE ASSESSMENT DISTRICT. FOR
BOUNDARIES OF THE ASSESSMENT DISTRICT. FOR DETAILS

DETAILS CONCERNING THE LINES AND DIMENSIONS OF

CONCERNING THE LINES AND DIMENSIONS OF LOTS OR

LOTS OR PARCELS REFER TO THE COUNTY
PARCELS REFER TO THE COUNTY ASSESSOR'S MAPS.

ASSESSOR'S MAPS FOR FISCAL YEAR 2018-2019.
1048

THIS ASSESSMENT DIAGRAM CORRECTLY SHOWS EACH
SEPARATE LOT OR PARCEL OF LAND INCLUDED WITHINTHE BOUNDARIES OF THE ASSESSMENT DISTRICT. FORDETAILS CONCERNING THE LINES AND DIMENSIONS OFLOTS OR PARCELS REFER TO THE COUNTY ASSESSOR'S MAPS FOR FISCAL YEAR 2018-2019.

THIS ASSESSMENT DIAGRAM CORRECTLY SHOWS EACHSEPARATE LOT OR PARCEL OF LAND INCLUDED WITHIN THEBOUNDARIES OF THE ASSESSMENT DISTRICT. FOR DETAILSCONCERNING THE LINES AND DIMENSIONS OF LOTS ORPARCELS REFER TO THE COUNTY ASSESSOR'S MAPS. 1049
1050
1051
1052
1053
1054
1055
1056
1057
1058
1059