Agenda packet, regular meeting — Grand Terrace City Council, May 13, 2025 (part 2 of 5)

Deficit Fund Balances
As of June 30, 2024, the following funds have deficit fund balances:

Fund Name Fund Type Deficit
CDBG Non-major Special Revenue Fund $ 109,448
Senior Bus Program Non-major Special Revenue Fund 164,021 Highway Safety Improvement Program Non-major Special Revenue Fund 68,018 Emergency Management Preparation Grant Non-major Special Revenue Fund 7,291 Enhanced Infrastructure Financing District Non-major Special Revenue Fund 46,560 Capital Improvements - Streets Non-major Capital project Fund 27,398 Barton/Colton Bridge Non-major Capital project Fund 25,320 Capital Projects Bond Proceeds Non-major Capital project Fund 207,000 Capital Projects - Parks Non-major Capital project Fund 12,880 These deficits will be funded by future revenues or transfers from other funds.

NOTE 3: CASH AND INVESTMENTS
Cash and investments held by the City were comprised of the following at June 30, 2024:

Statement of Net Position
Cash and investments $ 18,000,875
Total cash and investments $ 18,000,875
Cash and investments as of June 30, 2024 consisted of the following:

Cash on hand $ 1,750
Deposits with financial institutions 8,074,934
Investments 9,924,191
Total cash and investments $ 18,000,875
Investments Authorized by the California Government Code and the City’s Investment Policy The table below identifies the investment types that are authorized for the City by the California Government Code (or the City’s investment policy, where more restrictive). The table also identifies certain provisions of the California Government Code (or the City’s investment policy, where more restrictive) that address interest rate risk, credit risk, and concentration of credit risk. This table does not address investments of debt proceeds held by bond trustee that are governed by the provisions of debt agreements of the City, rather than the general provisions of the California Government Code or the City’s investment policy.

CITY OF GRAND TERRACE
Notes to Financial Statements
For the Year Ended June 30, 2024
NOTE 2: STEWARDSHIP, COMPLIANCE AND ACCOUNTABILITY
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Authorized Investment Type
Maximum
Maturity Type
Percentage of
Portfolio
Investment in
One Issuer
U.S. Treasury obligations 5 Years None None
Repurchase Agreements 6 Years None None
Certificates of Deposit 7 Years None None
Passbook Savings Accounts 8 Years 30% None
Securities Issued by Federal Agencies N/A None None
Local Agency Investment Fund (LAIF) N/A None $50,000,000 Mutual Funds N/A 20% None
Pools and Other Investment Structures N/A None None
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 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 fluctuations are presented below.

Remaining Investment Maturity
Authorized Investment Type Amount 12 Months or Less 1 to 3 years Certificates of Deposit $ 2,090,474 $ 985,386 $ 1,105,088 Local Agency Investment Fund (LAIF) 3,183,077 3,183,077 — Local Gov. Invest. Pool (CAMP) 4,582,622 4,582,622 —
First American Treasury 1,280 1,280 —
Held by Trustee:

Money Market Mutual Funds 66,738 66,738 —
Total $ 9,924,191 $ 8,819,103 $ 1,105,088
Disclosures Relating to Credit Risk
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. 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.

Authorized Investment Type Amount Minimum Legal Rating Actual Rating Money Market Mutual Fund $ 66,738 N/A N/A
Certificates of Deposit 2,090,474 N/A N/A
Local Agency Investment Fund (LAIF) 3,183,077 N/A N/A
Local Gov. Invest. Pool (CAMP) 4,582,622 N/A N/A
First American Treasury 1,280 N/A N/A
Total $ 9,924,191

CITY OF GRAND TERRACE
Notes to Financial Statements
For the Year Ended June 30, 2024
NOTE 3: CASH AND INVESTMENTS (CONTINUED)
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Concentration of Credit Risk
The investment policy of the City contains no limitations on the amount that can be invested in any one issuer beyond that stipulated by the California Government Code. During the fiscal year ended June 30, 2024, the City did not hold any investments in any one issuer (other than 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 governmental units by pledging securities in an undivided collateral pool held by a depository regulated under state law (unless so waived by the governmental unit). The 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 deed mortgage notes having a value of 150% of the secured public deposits.

As of June 30, 2024, the City had deposits with financial institutions in excess of federal depository insurance limits of $7,203,299.

Investments in State Investment Pool
The City is a voluntary participant in the Local Agency Investment Fund (LAIF) that is regulated by the California Government Code under the oversight of the Treasurer of the State of California. The fair value of the City’s investment in this pool is reported in the accompanying financial statements at amounts based upon the City’s pro-rata share of the fair value provided by LAIF for the 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 has reported to its participating agencies that, as of June 30, 2024, the carrying amount (at amortized cost) of the Pool was $178,914,245,370 and the estimated fair value of the Pool was $178,255,132,764. The City’s proportionate share of the Pool’s market value (as determined by LAIF) as of June 30, 2024, was $3,183,077.

Included in LAIF’s investment portfolio are collateralized mortgage obligations, mortgage-backed securities, other asset-backed securities, loans to certain state funds, and floating rate securities.

Local Government Investment Pool
The City is a voluntary participant in the Local Government Investment Pool, “CAMP” (California Asset Management Program). CAMP is a California Joint Powers Authority, established to provide public agencies with professional investment services, and is directed by a Board of Trustees, which is made up of experienced local government finance directors and treasurers. The CAMP Pool is a permitted investment for all local agencies under California Government Code Section 53601(p).

The City reports its share in the investment pool at the estimated fair market value. As of June 30, 2024, the City’s share of the Pool (as determined by CAMP) is $4,582,622. Included in the CAMP’s investment portfolio are U.S. treasury notes, bonds, bills or certificates of indebtedness or other obligations of the United States, federal agency or U.S. government-sponsored enterprise obligations, participations, or other instruments, repurchase agreements, bills of exchange or time drafts, negotiable certificates of deposits, commercial paper of prime quality of the highest ranking or of the highest letter and number rating.

CITY OF GRAND TERRACE
Notes to Financial Statements
For the Year Ended June 30, 2024
NOTE 3: CASH AND INVESTMENTS (CONTINUED)
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Pooled Cash
The City follows the practice of pooling cash and investments of all funds, except for funds required to be held by outside fiscal agents under the provisions of bond indentures. Interest income earned on pooled cash and investments is allocated to the various funds based on the cash balances. Interest income from cash and investments with fiscal agents is credited directly to the related fund.

Fair Value Measurement and Application
The City categorizes its fair value measurements within the fair value hierarchy established by generally accepted accounting principles. The hierarchy is based on the valuation inputs used to measure the fair value of the asset.

Level 1 inputs are quoted prices in active markets for identical assets; Level 2 inputs are significant other observable inputs; Level 3 inputs are significant unobservable inputs.

The City has the following recurring fair value measurements as of June 30, 2024:

Level
Investment Type Total 1 2 3 Uncategorized
Investments:

Local Government Investment Pool $ 4,582,622 $ — $ — $ — $ 4,582,622 First American Treasury 1,280 — 1,280 — —
Certificates of Deposit 2,090,474 — 2,090,474 — —
Local Agency Investment Fund 3,183,077 — — — 3,183,077
9,857,453 — 2,091,754 — 7,765,699
Investments with Fiscal Agents:

Money Market Funds 66,738 — — — 66,738
Total Investments $ 9,924,191 $ — $ 2,091,754 $ — $ 7,832,437 NOTE 4: INTERFUND ACTIVITIES
The composition of interfund balances at June 30, 2024, is as follows:

Due to/from other funds:

Receivable Fund Payable Fund Amount
General fund Nonmajor governmental funds(1) $ 602,944
Nonmajor Governmental Funds Nonmajor governmental funds(2) 36,000 Total $ 638,944
(1) The General Fund advanced funds to the CDBG Fund, Senior Bus Program Fund, Highway Safety Improvement Program Fund, Emergency Management Preparation Grant Fund, and Enhanced Infrastructure Financing District (EIFD) Fund to cover deficit cash balances. (2) The Street Improvement, Storm Drain Improvement Fund, Park Development Fund, Street Improvement Fund and Facilities Development Fund advanced funds of $9,000 each to the Enhanced Infrastructure Financing District Fund to cover expenditures.

Advances from/to other funds:

Receivable Fund Payable Fund Amount
Housing Authority General Fund $ 168,205
In April 1980, the Community Redevelopment Agency (CRA) entered into a pass-through agreement with the City, which was found to be in noncompliance with State statutes. The misallocated tax increment was being treated as an advance payable to the former Community Redevelopment Agency from the General Fund. Upon the dissolution of the Redevelopment Agency, the advance receivable was transferred to the Housing Authority and the Successor Agency and is shown as an advance to other funds in the Housing Authority in the amount of $168,205. The advance is to be repaid as funds are available.

CITY OF GRAND TERRACE
Notes to Financial Statements
For the Year Ended June 30, 2024
NOTE 3: CASH AND INVESTMENTS (CONTINUED)
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Interfund Transfers:

Fund Receiving Transfer Fund Making Transfer Amount
Nonmajor governmental funds General fund(1) $ 248,695
Nonmajor governmental funds Nonmajor governmental funds(2) 911,688 Total $ 1,160,383
(1) Transfers in the amount of $161,222 were made from the General Fund to the State Gas Tax Fund for franchise sweep fees and pavement impact fees. Transfers in the amount of $5,500 were made to the Senior Bus Program Fund for additional funding. (2) Transfers in the amount of $850,688 were made to the Capital Improvement – Streets Fund for the Traffic Signal Modification Project on Barton Road and Preston Street. Transfers in the amount of $11,000 were made to the Senior Bus Program Fund for additional funding.

Transfers of $50,000 were made from the Spring Mountain Ranch for operating costs reimbursements to the general fund.

NOTE 5: CAPITAL ASSETS
A. Governmental Activities
A summary of the changes in capital assets for the fiscal year ended June 30, 2024, were as follows:

Beginning Ending
Balance Additions Deletions Balance
Governmental activities:

Capital assets, not being depreciated/amortized
Land $ 2,194,955 $ 5,000 $ — $ 2,199,955
Construction-in-progress 1,008,270 4,040 — 1,012,310
Total Capital Assets,
Not Being Depreciated/Amortized 3,203,225 9,040 — 3,212,265 Capital assets, being depreciated/amortized
Buildings 4,684,805 15,750 — 4,700,555
Machinery, equipment, and vehicles 1,435,519 166,349 — 1,601,868 Vehicles 711,318 351,881 39,343 1,023,856
Improvements other than buildings 6,594,036 268,903 — 6,862,939 Infrastructure 4,963,033 196,650 — 5,159,683
Subscription asset 201,791 — 6,666 195,125
Total Capital Assets, Being Depreciated/Amortized 18,590,502 999,533 46,009 19,544,026 Less accumulated depreciation/amortization
Buildings 3,115,727 43,064 — 3,158,791
Machinery, equipment, and vehicles 1,074,236 66,188 — 1,140,424 Vehicles 607,231 54,717 39,343 622,605
Improvements other than buildings 4,694,726 293,305 — 4,988,031 Infrastructure 3,455,557 277,366 — 3,732,923
Subscription asset 51,320 79,753 6,666 124,407
Total Accumulated Depreciation/Amortization 12,998,797 814,393 46,009 13,767,181 Total Capital Assets,
Being Depreciated/Amortized, Net 5,591,705 185,140 — 5,776,845 Total Governmental Activities
Capital Assets, Net $ 8,794,930 $ 194,180 $ — $ 8,989,110

CITY OF GRAND TERRACE
Notes to Financial Statements
For the Year Ended June 30, 2024
NOTE 4: INTERFUND ACTIVITIES (CONTINUED)
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Depreciation/amortization expense was charged to functions of the primary government as follows:

General government $ 178,305
Public safety 8,093
Public Works 345,058
Culture and recreation 282,937
Total depreciation/amortization expense $ 814,393
B. Business-type Activities
Beginning Ending
Balance Additions Deletions Balance
Business-type activities:

Capital assets, being depreciated/amortized
Sewer mains $ 4,023,128 $ — $ — $ 4,023,128
Laterals 1,890,944 — — 1,890,944
Manholes 1,298,760 — — 1,298,760
Improvements 202,274 — — 202,274
Total Capital Assets, Being Depreciated/Amortized 7,415,106 — — 7,415,106 Less accumulated depreciation/amortization
Sewer mains 1,739,759 44,701 — 1,784,460
Laterals 730,183 21,010 — 751,193
Manholes 532,258 14,431 — 546,689
Improvements 147,488 8,428 — 155,916
Total Accumulated Depreciation/Amortization 3,149,688 88,570 — 3,238,258 Total Business-type Activities
Capital Assets, Net $ 4,265,418 $ (88,570) $ — $ 4,176,848 NOTE 6. COMPENSATED ABSENCES
Compensated absences activity for the year ended June 30, 2024, was as follows:

Beginning Ending Due Within
Balance Additions Deletions Balance One Year
Compensated Absences $ 132,530 $ 274,089 $ 227,364 $ 179,255 $ 44,814 The City’s policies relating to compensated absences are described in Note 1 of the Notes to Financial Statements. The liability will be paid in future years as it becomes due from the General Fund.

NOTE 7: PENSION PLANS
Plan Description
The City contributes to the California Public Employees Retirement System (PERS), a cost sharing multipleemployer public employee defined benefit pension plan. PERS provides retirement and disability benefits, annual cost-of-living adjustments, and death benefits to plan members and beneficiaries. PERS acts as a common investment and administrative agent for participating public entities within the State of California. Benefit provisions and all other requirements are established by State statute and City ordinance. Copies of PERS’ annual financial report may be obtained from their executive office: 400 “P” Street, Sacramento, California 95814.

CITY OF GRAND TERRACE
Notes to Financial Statements
For the Year Ended June 30, 2024
NOTE 5: CAPITAL ASSETS (CONTINUED)
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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, equal to one year of full-time employment. Members with five years of total service are eligible to retire at age 50 with statutorily reduced benefits. All members are eligible for non-duty disability benefits after 10 years of service. The death benefit is one of the following: the Basic Death Benefit, the 1957 Survivor Benefit, or the Optional Settlement 2W Death Benefit. The cost of living adjustments for each plan are applied as specified by the Public Employees’ Retirement Law.

Below is the summary of the plans’ provisions and benefits in effect at June 30, 2024, for which the City of Grand Terrace has contracted:

Miscallenous Cost-Sharing Plans
Tier 1* Ter 2* PEPRA
Hire date Prior to
December 13,
2012
December 13,
2012 but prior to
January 1, 2013
January 1, 2013
and after
Benefit formula 2.7% @55 2% @ 60 2% @ 62
Benefit vesting schedule 5 years service 5 years service 5 years service Benefit payments monthly for life monthly for life monthly for life Retirement age minimum 50 yrs minimum 50 yrs minimum 52 yrs Monthly benefits, as a % of eligible compensation 2% - 2.7%, 50 yrs - 63+ yrs
respectively

1.092% -

2.418%, 50 yrs -
63+ yrs
respectively

1.000% -

2.500%, 52 yrs -
67+ yrs
respectively
Required employee contribution rates 7.960% 6.930% 6.750% Required employer contribution rates 14.030% 8.630% 7.470% Contribution description
Section 20814(c) of the California Public Employees’ Retirement Law (PERL) requires that the employer contribution rates for all public employers be determined on an annual basis by the actuary and shall be effective on the July 1 following notice of a change in the rate. The total plan contributions are determined through the CalPERS’ annual actuarial valuation process. The actuarially determined rate is based on the estimated amount necessary to pay the Plan’s allocated share of the risk pool’s costs of benefits earned by employees during the year, and any unfunded accrued liability. The City is required to contribute the difference between the actuarially determined rate and the contribution rate of employees.

For the year ended June 30, 2024, the employer contributions recognized as a reduction to the net pension liability was $517,619.

Pension Liabilities, Pension Expense and Deferred Outflows and Deferred Inflows of Resources Related to Pensions
As of June 30, 2024, the City reported net pension liabilities for its proportionate shares of the net pension liability of $6,098,734.

CITY OF GRAND TERRACE
Notes to Financial Statements
For the Year Ended June 30, 2024
NOTE 7: PENSION PLANS (CONTINUED)
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The City’s net pension liability is measured as the proportionate share of the net pension liability. The net pension liability is measured as of June 30, 2023, and the total pension liability for each Plan used to calculate the net pension liability was determined by an actuarial valuation as of June 30, 2022. 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 plans relative to the projected contributions of all participating employers, actuarially determined. The City’s proportionate share of the net pension liability as of June 30, 2022 and 2023 was as follows:

Proportions as a percentage of the CalPERS risk pool:

Proportion - June 30, 2022 0.05098%
Proportion - June 30, 2023 0.04889%
Change -0.00209%
For the year ended June 30, 2024, the City recognized a total pension expense of $245,329. At June 30, 2024, the City reported deferred outflows and deferred inflows of resources related to pensions as follows:

Deferred Outflows Deferred Inflows
of Resources of Resources
Contributions subsequent to the
measurement date $ 517,619 $ —
Changes of assumptions 368,208 —
Differences between expected and
actual experience 311,556 48,330
Net difference between projected
and actual earnings on pension
plan investments 987,440 —
Differences between actual vs
proportionate share of contribution 70,065 390,299
Change in employer proportion — 445,816
Total $ 2,254,888 $ 884,445
$517,619 reported as deferred outflows of resources related to contributions subsequent to the measurement date will be recognized as a reduction of the net pension liability in the year ended June 30, 2025. Other amounts reported as deferred outflows or deferred inflows of resources related to pensions will be recognized as pension expense as follows:

Outflows/ Deferred
(Inflows)
Fiscal year ended June 30, of Resources
2025 $ 172,564
2026 133,672
2027 526,516
2028 20,072
Total $ 852,824

CITY OF GRAND TERRACE
Notes to Financial Statements
For the Year Ended June 30, 2024
NOTE 7: PENSION PLANS (CONTINUED)
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Actuarial Methods and Assumptions Used to Determine Total Pension Liability For the measurement period ended June 30, 2023, the total pension liability was determined using using the July 1, 2022 to June 30, 2023 measurement period. The June 30, 2023 total pension liability was based on the following actuarial methods and assumptions:

Miscellaneous Plan (1)
Valuation Date June 30, 2022
Measurement Date June 30, 2023
Actuarial Cost Method Entry-Age Normal Cost Method
Actuarial Assumptions:

Discount Rate 6.90%
Inflation 2.30%
Payroll Growth Varies by Entry Age and Service
Mortality(2) Derived using CalPERS Membership Data for all Funds Post Retirement Benefit Increase
Contract cost of living adjustment (COLA) up to 2.50% until Purchasing Power Protection Allowance Floor on Purchasing Power applies (1) Actuarial assumptions are the same for all benefit tiers (Classic Tier I, Classic Tier II, and PEPRA) (2) The mortality table used was developed based on the CalPERS' specific data. The table includes 15 years of projected mortality improvements using Society of Actuaries Scale 90% of scale MP 2016. For more details on the table, please refer to the CalPERS December 2017 experience study report (based on CalPERS demographic data from 1997-2015) available on CalPERS' website.

Discount Rate - The discount rate used to measure the total pension liability for PERF C was 6.90%. The projection of cash flows used to determine the discount rate assumed that contributions from plan members will be made at the current member contribution 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 projected benefit payments to determine the total pension liability.

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 expected future real rates of return (expected returns, net of pension plan investment expense and inflation) are developed for each major asset class.

In determining the long-term expected rate of return, CalPERS took into account both short-term and long-term market return expectations as well as the expected pension fund cash flows. Using historical and forecasted information for 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 equivalent to the single equivalent rate calculated and adjusted to account for assumed administrative expenses.

CITY OF GRAND TERRACE
Notes to Financial Statements
For the Year Ended June 30, 2024
NOTE 7: PENSION PLANS (CONTINUED)
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The table below reflects long-term expected real rate of return by asset class. The rate of return was calculated using the capital market assumptions applied to determine the discount rate and asset allocation.

Assumed
Asset
Asset Class Allocation
Real Return 1,
2 Global equity-cap-weighted 30.00 % 4.54 %
Global equity-non-cap-weighted 12.00 % 3.84 %
Private equity 13.00 % 7.28 %
Treasury 5.00 % 0.27 %
Mortgage-backed securities 5.00 % 0.50 %
Investment grade corporates 10.00 % 1.56 %
High yield 5.00 % 2.27 %
Emerging market debt 5.00 % 2.48 %
Private debt 5.00 % 3.57 %
Real assets 15.00 % 3.21 %
Leverage -5.00 % -0.59 %
1 An expected inflation of 2.30% used for this period.
2 Figures are based on the 2021 Asset Liability Management study
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 pension liability, calculated using the discount rate of 6.90%, 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 5.90% or 1-percentage-point higher 7.90% than the current rate:

Discount Rate Current Discount Rate
-1 Percent Discount Rate +1 Percent
(5.90%) (6.90%) (7.90%)
Plan's net pension liability/(asset) $8,836,437 $6,098,734 $3,845,369 Pension Plan Fiduciary Net Position
Detailed information about the pension plan’s fiduciary net position is available in the separately issued CalPERS financial reports. See CalPERS’ website for additional information.

NOTE 8: OTHER POSTEMPLOYMENT BENEFIT (OPEB) OBLIGATIONS Plan Description
The City provides a medical plan coverage for retirees. This coverage is available for employees who satisfy the requirements for retirement under the California Public Employees Retirement System (PERS), which is age 50 or older with at least five years of State or public agency service.

CITY OF GRAND TERRACE
Notes to Financial Statements
For the Year Ended June 30, 2024
NOTE 7: PENSION PLANS (CONTINUED)
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Medical plan benefits are provided through PERS, as permitted by the Public Employees’ Medical and Hospital and Care Act (PEMHCA). As a PEMHCA employer, the City has elected the unequal contribution method, where the contribution will be increased annually over twenty years until it reaches the same employer contribution as active employee medical plan coverage.

Contributions
The contribution requirements of plan members and the City are established and may be amended by the City Council. Currently, contributions are not required from plan members. The City is funding the Other-Post Employment Benefits plan on a pay-as-you-go basis. For fiscal year ended June 30, 2024, the City paid $73,724 in retiree health benefits.

Employees Covered
At June 30, 2024, the measurement date, the following numbers of participants were covered by the benefit terms:

Inactive members currently receiving benefits 10
Inactive members entitled to but not yet receiving benefits 16 Active members 19
Total 45
Covered participant counts were available to the actuary for the June 30, 2023 actuarial valuation but not as of June 30, 2024 measurement date.

Total OPEB Liability
The City's total OPEB liability was measured as of June 30, 2024 for the measurement period July 1, 2023 through June 30, 2024. The total OPEB liability used to calculate the total OPEB liability was determined by an actuarial valuation dated June 30, 2023, based on the following actuarial assumptions:

Actuarial Assumptions:

Discount Rate

3.93 annnually which is the Bond Buyer 20-Bond General Obligation Index on the Measurement Date. The 20-Bond Index consists of 20 general obligation bonds that mature in 20 years.

Inflation 2.5% annually
Investment Rate of Return N/A
Healthy Mortality
Based on CalPERS Experience Study and Review of Actuarial Assumptions published in November 2021 for Public Agency Miscellaneous and Police members
Healthcare Trend Rate
Short-term healthcare trends are based on recent plan experience.

Long-term healthcare trends are based on a Society of Actuaries report performed by a committee of actuaries and economists.

Change of Assumptions
For the measurement date June 30, 2024, the discount rate increased from 3.86% to 3.93%.

CITY OF GRAND TERRACE
Notes to Financial Statements
For the Year Ended June 30, 2024
NOTE 8: OTHER POSTEMPLOYMENT BENEFIT (OPEB) OBLIGATIONS (CONTINUED) 61

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Discount Rate
The discount rate used to measure the total OPEB liability was 3.93%.

Changes in the Total OPEB Lability
The changes in the total OPEB liability for the plan are as follows:

Total OPEB
Liability
Balance at June 30, 2022 $ 1,169,969
Changes recognized for the
measurement period:

Service cost 59,647
Interest on total pension liability 45,873
Changes of assumptions 8,391
Differences between expected and
actual experience 201,121
Benefit payments (83,166)
Net changes during 2022-23 231,866
Balance at June 30, 2024 $1,401,835
Sensitivity of the total OPEB liability to changes in the discount rate The following presents the total OPEB liability of the City, as well as the City’s total OPEB liability would be if it were calculated using a discount rate that is one percentage point higher or one percentage point lower than the current discount rate, for the measurement period June 30, 2024:

Discount Rate
1% Decrease Current Rate 1% Increase
(2.93%) (3.93%) (4.93%)
Total OPEB Liability $ 1,572,812 $ 1,401,835 $ 1,258,853

CITY OF GRAND TERRACE
Notes to Financial Statements
For the Year Ended June 30, 2024
NOTE 8: OTHER POSTEMPLOYMENT BENEFIT (OPEB) OBLIGATIONS (CONTINUED) 62

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Sensitivity of the total OPEB liability to changes in the healthcare cost trend rates The following presents the total OPEB liability of the City, as well as what the City's total OPEB liability would be if it were calculated using healthcare cost trend rates that are one percentage point higher or one percentage point lower than the current healthcare cost trend rates:

Healthcare Trend Rate
1% Decrease Current Rate 1% Increase
Total OPEB Liability $ 1,233,101 $ 1,401,835 $ 1,607,545 For the fiscal year ended June 30, 2024, the City recognized OPEB expense of $24,733. At June 30, 2024, the City's deferred outflows of resources and deferred inflows of resources related to OPEB from the following sources:

Deferred
Outflows Deferred Inflows
of Resources of Resources
Changes of assumptions $ 215,653 $ 293,134
Differences between expected and
actual experience 117,826 365,245
Total $ 333,479 $ 658,379
Amounts reported as deferred outflows of resources and deferred inflows of resources related to OPEB will be recognized in OPEB expense as follows:

Outflows/ Deferred
(Inflows)
Fiscal year ended June 30, of Resources
2025 $ (54,777)
2026 (54,777)
2027 (59,689)
2028 (88,245)
2029 (97,338)
Thereafter 29,926
Total $ (324,900)
NOTE 9: SUBSCRIPTION-BASED INFORMATION TECHNOLOGY ARRANGEMENTS The City has entered into various SBITAs as the subscriber for the use of software services. An initial subscription liability was recorded in the amount of $201,791 during the current fiscal year. The terms of these subscriptions range from 1 to 3 years. As of June 30, 2024, the total value of the subscription liability was $41,780. The subscriptions have interest rates ranging from 2.19% to 2.85%.

CITY OF GRAND TERRACE
Notes to Financial Statements
For the Year Ended June 30, 2024
NOTE 8: OTHER POSTEMPLOYMENT BENEFIT (OPEB) OBLIGATIONS (CONTINUED) 63

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Information on the subscription assets as of June 30, 2024 are as follows:

Governmental Activities
Subscription Type
Amount of
SBITA Capital
Assets
Accumulated
Amortization
Software as a service $ 195,125 $ 124,406
Subscriptions payable activity for the year ended June 30, 2024 were as follows:

Beginning
Balance Additions Deletions
Ending
Balance Current Portion
Subscriptions
Payable $ 119,358 $ — $ 77,578 $ 41,780 $ 41,780
The future principal and interest subscription payments as of June 30, 2024, were as follows:

Governmental Activities
Fiscal Year Ending
June 30,
Amount of
SBITA Capital
Assets
Accumulated
Amortization
2025 41,780 984
$ 41,780 $ 984
NOTE 10: RISK MANAGEMENT
The City is a member of the California Joint Powers Insurance Authority (the "Authority"). The following joint venture disclosures are made in compliance with GASB Code Section J50.103:

A. Description of Self-Insurance Pool Pursuant to Joint Powers Agreement The City of Grand Terrace is a member of the California Joint Powers Insurance Authority (Authority). The Authority is composed of 126 California public entities and is organized under a joint powers agreement pursuant to California Government Code §6500 et seq. The purpose of the Authority is to arrange and administer programs for the pooling of self-insured losses, to purchase excess insurance or reinsurance, and to arrange for group purchased insurance for property and other lines of coverage. The California JPIA began covering claims of its members in 1978. Each member government has an elected official as its representative on the Board of Directors. The Board operates through a nine-member Executive Committee.

B. Primary Self-Insurance Programs of the Authority
Each member pays an annual contribution at the beginning of the coverage period. The total funding requirement for primary self-insurance programs is based on an actuarial analysis. Costs are allocated to individual agencies based on payroll and claims history, relative to other members of the risk-sharing pool.

CITY OF GRAND TERRACE
Notes to Financial Statements
For the Year Ended June 30, 2024
NOTE 9: SUBSCRIPTION-BASED INFORMATION TECHNOLOGY ARRANGEMENTS (CONTINUED) 64

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Primary Liability Program
Claims are pooled separately between police and general government exposures. (1) The payroll of each member is evaluated relative to the payroll of other members. A variable credibility factor is determined for each member, which establishes the weight applied to payroll and the weight applied to losses within the formula. (2) The first layer of losses includes incurred costs up to $100,000 for each occurrence and is evaluated as a percentage of the pool’s total incurred costs within the first layer. (3) The second layer of losses includes incurred costs from $100,000 to $500,000 for each occurrence and is evaluated as a percentage of the pool’s total incurred costs within the second layer. (4) Incurred costs from $500,000 to $50 million, are distributed based on the outcome of cost allocation within the first and second loss layers. The overall coverage limit for each member, including all layers of coverage, is $50 million per occurrence. Subsidence losses have a sub-limit of $50 million per occurrence. The coverage structure includes retained risk that is pooled among members, reinsurance, and excess insurance. More detailed information about the various layers of coverage is available on the Authority’s website: https://cjpia.org/coverage/risk-sharing-pools/ Primary Workers’ Compensation Programs
Claims are pooled separately between public safety (police and fire) and general government exposures. (1) The payroll of each member is evaluated relative to the payroll of other members. A variable credibility factor is determined for each member, which establishes the weight applied to payroll and the weight applied to losses within the formula. (2) The first layer of losses includes incurred costs up to $75,000 for each occurrence and is evaluated as a percentage of the pool’s total incurred costs within the first layer. (3) The second layer of losses includes incurred costs from $75,000 to $200,000 for each occurrence and is evaluated as a percentage of the pool’s total incurred costs within the second layer. (4) Incurred costs from $200,000 to statutory limits are distributed based on the outcome of cost allocation within the first and second loss layers.

For 2023-24 the Authority’s pooled retention is $1 million per occurrence, with reinsurance to statutory limits under California Workers’ Compensation Law. Employer’s Liability losses are pooled among members to $1 million.

Coverage from $1 million to $5 million is purchased as part of a reinsurance policy, and Employer’s Liability losses from $5 million to $10 million are pooled among members.

C. Purchased Insurance
Pollution Liability Insurance
The City of Grand Terrace participates in the pollution legal liability insurance program which is available through the Authority. The policy covers sudden and gradual pollution of scheduled property, streets, and storm drains owned by the City of Grand Terrace. Coverage is on a claim’s made basis. There is a $250,000 deductible. The Authority has an aggregate limit of $20 million.

Property Insurance
The City of Grand Terrace participates in the all-risk property protection program of the Authority. This insurance protection is underwritten by several insurance companies. City of Grand Terrace property is currently insured according to a schedule of covered property submitted by the City of Grand Terrace to the Authority. City of Grand Terrace property currently has all-risk property insurance protection in the amount of $15,602,299. There is a $10,000 deductible per occurrence except for non-emergency vehicle insurance which has a $2,500 deductible.

Crime Insurance
The City of Grand Terrace purchases crime insurance coverage in the amount of “Non Participant” with a “Non Participant” deductible. The fidelity coverage is provided through the Authority.

CITY OF GRAND TERRACE
Notes to Financial Statements
For the Year Ended June 30, 2024
NOTE 10: RISK MANAGEMENT (CONTINUED)
65

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D. Adequacy of Protection
During the past three fiscal years, none of the above programs of protection experienced settlements or judgments that exceeded pooled or insured coverage. There were also no significant reductions in pooled or insured liability coverage in 2023-24.

NOTE 11: COMMITMENTS AND CONTINGENCIES
As of June 30, 2024, in the opinion of the City Administration and its legal counsel, there are no outstanding matters, which would have a material effect on the financial position of the City. The following material construction commitments existed at June 30, 2024:

Expenditures
to date as of Remaining
Project Name
Contract
Amount June 30, 2024 Commitment
Barton/Colton Bridge Project $ 26,547 $ 24,859 $ 1,688
Michigan Walkable Street Plan 74,509 57,484 17,025
Barton Road Streetscape Plan 60,000 59,799 201
Blue Mountain Trail 258,481 134,443 124,038
HSIP Cycle 9 - Mt Vernon Guardrail Project 32,415 21,627 10,788 Pavement Rehabilitation Project Fiscal Year 22-23 1,958,000 1,802,776 155,224 Concrete Rehabilitation - Sidewalk & Ramps 92,747 78,251 14,496 Pavement Rehabilitation Project Fiscal Year 23-24 1,306,800 1,175,646 131,154 NOTE 12: PROPOSITION 218
Proposition 218, which was approved by the voters in November 1996, will regulate the City's ability to impose, increase and extend taxes, assessments and fees. Any new, increased, or extended taxes, assessments, and fees subject to the provisions of Proposition 218 require voter approval before they can be implemented.

Additionally, Proposition 218 provides that these taxes, assessments, and fees are subject to the voter initiative process and may be rescinded in the future by the voters.

NOTE 13: SALES TAX SHARING AGREEMENT
The City has entered into a tax abatement agreement with a local business. The abatement may be granted to any business located in or promising to relocate in the City. For the Fiscal Year ended June 30, 2024, the City has not made any payments.

The City has a sales tax sharing agreement between a restaurant in which the City agreed to waive $35,000 of building permit fees and also agreed to provide financial assistance by making payments to the business of sales tax revenue paid by the business collected in the amount of $8,300 per year for five years for a maximum total of $41,500 or until the business’ sales exceed $1.6 million per year, whichever occurs first. The tax sharing agreement was to generate sales tax revenues including new employment opportunities for the City.

CITY OF GRAND TERRACE
Notes to Financial Statements
For the Year Ended June 30, 2024
NOTE 10: RISK MANAGEMENT (CONTINUED)
66

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The fund balances of the City’s governmental funds as of June 30, 2024, are presented below:

Classification General Fund
Housing
Authority
American
Rescue Plan
Act
Other
Governmental
Funds
Total
Governmental
Funds
Nonspendable:

Prepaid costs $ 191,229 $ — $ — $ — $ 191,229
Notes and loans 1,027,523 — — — 1,027,523
Subtotal - nonspendable 1,218,752 — — — 1,218,752
Restricted:

Community development — 2,059,335 — 1,402,520 3,461,855 Public safety — — 69,717 (3,224) 66,493
Public works — — — 3,464,681 3,464,681
Infrastructure Projects 1,057,737 — — — 1,057,737
Subtotal - restricted 1,057,737 2,059,335 69,717 4,863,977 8,050,766 Committed to:

Contingencies 5,800 — — — 5,800
Equipment replacement 1,412,427 — — — 1,412,427
Community services 951,602 — — — 951,602
Subtotal - committed 2,369,829 2,369,829 — — — 2,369,829 Assigned to:

Debt Service 94,000 — — — 94,000
Continuing appropriations 50,000 — — — 50,000
Subtotal - assigned 144,000 — — — 144,000
Unassigned 5,716,975 — — (667,936) 5,049,039
Total Fund Balance $ 10,507,293 $ 2,059,335 $ 69,717 $ 4,196,041 $ 16,832,386 NOTE 15: SUBSEQUENT EVENTS
The City evaluated subsequent events for recognition and disclosure through March 28, 2025, the date on which these financial statements were available to be issued. Management concluded that no material subsequent events have occurred since June 30, 2024, that required recognition or disclosure in these financial statements.

CITY OF GRAND TERRACE
Notes to Financial Statements
For the Year Ended June 30, 2024
NOTE 14: FUND BALANCE AND NET POSITION
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Required Supplementary Information
69

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Schedules of Proportationate Share of Net Pension Liability Fiscal Year 2024 2023 2022 2021
Measurement Date 6/30/2023 6/30/2022 6/30/2021 6/30/2020 Miscellaneous Plan
Proportion of the Net Pension Liability 0.04889% 0.05098% 0.06318% 0.04931% Proportionate Share of the Net Pension
Liability $ 6,098,734 $ 5,888,367 $ 3,416,796 $ 5,365,454 Covered Payroll $ 1,238,975 $ 1,093,543 $ 1,120,557 $ 1,347,989 Proportionate Share of the Net Pension
Liability as Percentage of Covered Payroll 492.24% 538.47% 304.92% 398.03% Plan Fiduciary Net Position as a
Percentage of the Total Pension Liability 77.97% 76.68% 88.29% 75.26% Notes to Schedule
Benefit Changes: No changes in benefits
Changes in assumptions: There were no changes in
assumptions

CITY OF GRAND TERRACE
Miscellaneous Cost-Sharing Plan
Schedule of Proportionate Share of the Net Pension Liability As of June 30, for the Last Ten Fiscal Years
70

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2020 2019 2018 2017 2016 2015
6/30/2019 6/30/2018 6/30/2017 6/30/2016 6/30/2015 6/30/2014

0.05018% 0.05077% 0.05107% 0.05243% 0.05638% 0.05190%
$ 5,141,928 $ 4,891,935 $ 5,064,768 $ 4,536,720 $ 3,870,057 $ 3,229,236 $ 1,382,907 $ 1,352,434 $ 1,540,292 $ 1,335,625 $ 1,452,613 $ 1,413,685 371.82% 361.71% 328.82% 339.67% 266.42% 228.43%

75.26% 75.26% 73.31% 75.87% 79.82% 78.40%

CITY OF GRAND TERRACE
Miscellaneous Cost-Sharing Plan
Schedule of Proportionate Share of the Net Pension Liability (Continued) As of June 30, for the Last Ten Fiscal Years
71

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Schedule of Contributions
2024 2023 2022 2021
Actuarially Determined Contribution $ 517,619 $ 683,993 $ 625,266 $ 576,539 Contribution in Relation to the Actuarially
Determined Contributions (517,619) (683,993) (625,266) (576,539) Contribution Deficiency (Excess) $ — $ — $ — $ —
Covered-Employee Payroll $ 1,236,321 $ 1,238,975 $ 1,093,543 $ 1,120,557 Contributions as a percentage of CoveredEmployee Payroll 41.87 % 55.21 % 57.18 % 51.45 % Notes to Schedule of Plan Contributions:

Valuation Date June 30, 2022
Methods and Assumptions Used to Determine Contribution
Rates:

Actuarial Cost Method
Entry Age
Normal
Discount Rate 6.90%
General Inflation 2.30%
Mortality Rate Table1
Derived using CalPERS' Membership Data for all
Funds
1CalPERS developed the mortality table used based on CalPERS' specific data. The table includes 15 years of mortality improvements using Society of Actuaries Scale MP-2016. For more details on this table, please refer to the 2021 experience study report

CITY OF GRAND TERRACE
Miscellaneous Cost-Sharing Plan
Schedule of Contributions
As of June 30, for the Last Ten Fiscal Years
72

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2020 2019 2018 2017 2016 2015
$ 383,360 $ 383,835 $ 391,538 $ 424,915 $ 116,663 $ 159,393 (383,360) (383,835) (391,538) (424,915) (116,663) (159,393) $ — $ — $ — $ — $ — $ —
$ 1,347,989 $ 1,382,907 $ 1,352,434 $ 1,540,292 $ 1,335,625 $ 1,452,613

28.44 % 27.76 % 28.95 % 27.59 % 8.73 % 10.97 %

CITY OF GRAND TERRACE
Miscellaneous Cost-Sharing Plan (Continued)
Schedule of Contributions
As of June 30, for the Last Ten Fiscal Years
73

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Schedule of Changes in the Total OPEB Liability/(Asset) and Related Ratios 2024 2023 2022 2021

TOTAL OPEB LIABILITY
Service cost $ 59,647 $ 52,849 $ 169,184 $ 147,070
Interest on total pension liability 45,873 $ 40,640 40,289 44,484 Actual and expected experience
difference 201,121 (8,394) (459,592) (601)
Changes of benefit terms 8,391 (24,225) (558,553) 136,171 Changes of assumptions — 97,786 — —
Benefit payments (83,166) (73,724) (70,598) (62,881)
Net change in total OPEB liability 231,866 84,932 (879,270) 264,243 Total OPEB liability-beginning 1,169,969 1,085,037 1,964,307 1,700,064 Total OPEB liability-ending $ 1,401,835 $ 1,169,969 $ 1,085,037 $ 1,964,307 Covered-employee payroll $ 599,688 $ 720,675 $ 768,207 $ 1,076,159 Total OPEB Liability as a Percentage
of Covered-Employee Payroll 209 % 162 % 141 % 183 %
Notes to Schedule of Changes in the Net Pension Liability and Related Ratios:
(1) Historical information is required only for the measurement periods for which GASB 75 is applicable. Fiscal Year 2018 was the first year of implementation. Future years' information will be displayed up to 10 years as information becomes available.

Notes to Schedule: None
Changes in assumptions: The discount rate changed from 3.86% to 3.93%. Updated the healthcare trend rates from the 2021 Getzen model to the 2023 Getzen model

CITY OF GRAND TERRACE
Schedule of Changes in the Total OPEB Liability/(Asset) and Related Ratios As of June 30, for the Last Ten Fiscal Years1
74

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2020 2019 2018
$ 110,779 $ 107,552 $ 169,316
50,131 48,506 51,629
119,429 — —
121,299 62,620 (45,427)
— — (259,790)
(46,213) (39,770) (45,629)
355,425 178,908 (129,901)
1,344,639 1,165,731 1,295,632
$ 1,700,064 $ 1,344,639 $ 1,165,731
$ 1,300,021 $ 1,575,073 $ 866,196
131 % 85 % 135 %

CITY OF GRAND TERRACE
Schedule of Changes in the Total OPEB Liability/(Asset) and Related Ratios (Continued) As of June 30, for the Last Ten Fiscal Years1
75

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Budgetary Information
76

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Schedules of Revenues, Expenditures, and Changes in Fund Balances – Budget and Actual:

General Fund and Major Special Revenue Funds
77

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General Fund
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)

REVENUES
Taxes $ 5,874,463 $ 5,874,463 $ 8,531,762 $ 2,657,299
Intergovernmental 58,500 58,500 133,164 74,664
Charges for services 1,466,370 1,466,370 1,738,765 272,395 Use of money and property 353,009 353,009 654,151 301,142 Miscellaneous 44,010 44,010 57,628 13,618
Total revenues 7,833,852 7,833,852 11,175,713 3,341,861

EXPENDITURES
Current:

General government 2,137,240 2,137,240 1,910,569 226,671 Public safety 2,844,000 2,928,000 2,763,259 164,741
Public works 1,633,979 1,753,094 1,760,630 (7,536)
Cultural and recreation 996,948 1,254,903 815,058 439,845 Capital outlay 140,700 313,422 553,207 (239,785)
Debt service:

Principal retirement — — 77,578 (77,578)
Interest expense and fiscal charges — — 3,806 (3,806)
Total expenditures 7,752,867 8,386,659 7,884,107 502,552 Excess (deficiency) of revenues
over (under) expenditures 80,985 (552,807) 3,291,606 3,844,413

OTHER FINANCING SOURCES (USES)
Transfers in 85,000 85,000 50,000 (35,000)
Transfers out (110,500) (192,010) (248,695) (56,685)
Subscriptions issued — — 195,125 195,125
Total other financing sources (uses) (25,500) (107,010) (3,570) 103,440 Net change in fund balance $ 55,485 $ (659,817) 3,288,036 $ 3,947,853 Fund balance-beginning 7,219,257
Fund balance-ending $ 10,507,293

CITY OF GRAND TERRACE
General Fund
Schedule of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual For the Year Ended June 30, 2024
78

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Housing Authority
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)

REVENUES
Intergovernmental $ 65,000 $ 65,000 $ — $ (65,000)
Use of money and property — — 44,932 44,932
Total revenues 65,000 65,000 44,932 (20,068)

EXPENDITURES
Current:

Public works 90 90 — 90
Economic development 35,710 35,710 38,324 (2,614)
Capital outlay 70 70 — 70
Total expenditures 35,870 35,870 38,324 (2,454)
Net change in fund balance $ 29,130 $ 29,130 6,608 $ (22,522) Fund balance-beginning 2,052,727
Fund balance-ending $ 2,059,335

CITY OF GRAND TERRACE
Housing Authority
Schedule of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual For the Year Ended June 30, 2024
79

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ARPA
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)

REVENUES
Intergovernmental $ — $ — $ 747,544 $ 747,544
Total revenues — — 747,544 747,544

EXPENDITURES
Current:

Public Works — 785,989 785,989 —
Total expenditures — 785,989 785,989 —
Net change in fund balance $ — $ (785,989) (38,445) $ 747,544 Fund balance-beginning, as restated 108,162
Fund balance-ending $ 69,717

CITY OF GRAND TERRACE
ARPA
Schedule of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual For the Year Ended June 30, 2024
80

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NOTE 1: BUDGETARY DATA
The annual budget is adopted by the City Council after the holding of a hearing and provides for the general operation of the City. The operating budget includes proposed expenditures and the means of financing them.

The City Council approves total budgeted appropriations and any amendments to appropriations throughout the year. This "appropriated budget" (as defined by GASB Code Section 2400.109) covers City expenditures in all governmental funds, except for the Public Financing Authority Debt Service Fund. This entity does not adopt an annual budget as effective budgetary control is achieved through bond indenture and other instrument provisions.

Actual expenditures may not exceed budgeted appropriations at the fund level.

Formal budgetary integration is employed as a management control device during the year. Commitments for materials and services, such as purchase orders and contracts, are recorded as encumbrances to assist in controlling expenditures. Encumbrances and unencumbered appropriations lapse at year-end.

Annual budgets for the General and Special Revenue Funds are adopted on a basis consistent with accounting principles generally accepted in the United States of America. Accordingly, actual revenues and expenditures can be compared with related budgeted amounts without any significant reconciling items.

Capital projects are budgeted through the Capital Project Funds. Appropriations for capital projects authorized, but not constructed or completed during the year, lapse at year-end, and are then included as a part of appropriations in the following year's annual budget.

For the fiscal year ending June 30, 2024, the following funds had no adopted annual budgets:
• Enhanced Infrastructure Financing District
• Barton/Colton Bridge
• Dog Park Endowment

CITY OF GRAND TERRACE
Notes to the Required Supplementary Information
For the Year Ended June 30, 2024
81

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Supplementary Information
82

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Nonmajor Governmental Funds
83

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Combining Balance Sheet
Special Revenue Funds
Street
Improvement
Storm Drain
Improvement
Park
Development
AB 3229
COPS
ASSETS
Cash and investments $ 801,053 $ 309,205 $ 101,617 $ 26,624 Receivables (net of allowance for uncollectible):

Accounts receivable — — — —
Due from other governments, current — — — —
Due from other funds 9,000 9,000 9,000 —
Total assets $ 810,053 $ 318,205 $ 110,617 $ 26,624

LIABILITIES
Accounts payable $ — $ — $ — $ —
Refundable deposits 4,663 — — —
Due to other funds — — — —
Total liabilities 4,663 — — —

DEFERRED INFLOWS OF RESOURCES
Unavailable revenues — 3,195 66,919 —
Total deferred inflows of resources — 3,195 66,919 —

FUND BALANCES (DEFICITS)
Restricted 805,390 315,010 43,698 26,624
Unassigned — — — —
Total fund balances (deficits) 805,390 315,010 43,698 26,624 Total liabilities, deferred inflows of resources,
and fund balances (deficits) $ 810,053 $ 318,205 $ 110,617 $ 26,624

CITY OF GRAND TERRACE
Combining Balance Sheet
Nonmajor Governmental Funds
June 30, 2024
84

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Special Revenue Funds
Air Quality
Improvement State Gas Tax Traffic Safety
Facilities
Development Measure I CDBG
$ 82,538 $ 361,759 $ 26,060 $ 185,105 $ 446,471 $ —
— — — — — —
4,311 31,372 986 — 57,720 95,042
— — — 9,000 — —
$ 86,849 $ 393,131 $ 27,046 $ 194,105 $ 504,191 $ 95,042 $ — $ 16,960 $ — $ — $ 3,206 $ 6,139
— — — — — —
— — — — — 94,407
— 16,960 — — 3,206 100,546
4,311 — — — — 103,944
4,311 — — — — 103,944
82,538 376,171 27,046 194,105 500,985 —
— — — — — (109,448)
82,538 376,171 27,046 194,105 500,985 (109,448)
$ 86,849 $ 393,131 $ 27,046 $ 194,105 $ 504,191 $ 95,042

CITY OF GRAND TERRACE
Combining Balance Sheet (Continued)
Nonmajor Governmental Funds
June 30, 2024
85

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Special Revenue Funds
Special
Districts
Landscape &
Lighting
Spring
Mountain
Ranch
Cal Recycle
Grant
Senior Bus
Program
ASSETS
Cash and investments $ 171,279 $ 980,870 $ 22,242 $ —
Receivables (net of allowance for uncollectible):

Accounts receivable — — — —
Due from other governments, current 479 — — 179,402
Due from other funds — — — —
Total assets $ 171,758 $ 980,870 $ 22,242 $ 179,402

LIABILITIES
Accounts payable $ 358 $ — $ — $ 296
Refundable deposits — — — —
Due to other funds — — — 183,127
Total liabilities 358 — — 183,423

DEFERRED INFLOWS OF RESOURCES
Unavailable revenues — — — 160,000
Total deferred inflows of resources — — — 160,000

FUND BALANCES (DEFICITS)
Restricted 171,400 980,870 22,242 —
Unassigned — — — (164,021)
Total fund balances (deficits) 171,400 980,870 22,242 (164,021) Total liabilities, deferred inflows of resources,
and fund balances (deficits) $ 171,758 $ 980,870 $ 22,242 $ 179,402

CITY OF GRAND TERRACE
Combining Balance Sheet (Continued)
Nonmajor Governmental Funds
June 30, 2024
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Special Revenue Funds
Public,
Educational &
Government
Access
Highway
Safety
Improvement
Program
Emergency
Management
Preparation
Grant
Enhanced
Infrastructure
Financing
District RMRA
National
Opioid
Settlement
$ 135,698 $ — $ — $ — $ 254,757 $ 13,298
439 — — — — —
— — 14,249 — 59,105 —
— — — — — —
$ 136,137 $ — $ 14,249 $ — $ 313,862 $ 13,298
$ 920 $ — $ 8,671 $ — $ — $ —
— — — — — —
— 68,018 12,869 46,560 — —
920 68,018 21,540 46,560 — —
— — — — — —
— — — — — —
135,217 — — — 313,862 13,298
— (68,018) (7,291) (46,560) — —
135,217 (68,018) (7,291) (46,560) 313,862 13,298
$ 136,137 $ — $ 14,249 $ — $ 313,862 $ 13,298

CITY OF GRAND TERRACE
Combining Balance Sheet (Continued)
Nonmajor Governmental Funds
June 30, 2024
87

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Capital Projects Funds
Capital
Improvements
- Streets
Barton /
Colton Bridge
Capital
Projects Bond
Proceeds
Capital
Projects -
Parks
ASSETS
Cash and investments $ 38,597 $ — $ — $ —
Receivables (net of allowance for uncollectible):

Accounts receivable — — — —
Due from other governments, current — — — 185,606
Due from other funds — — — —
Total assets $ 38,597 $ — $ — $ 185,606

LIABILITIES
Accounts payable $ 65,995 $ — $ 10,350 $ 887
Refundable deposits — — — —
Due to other funds — 25,320 196,650 11,993
Total liabilities 65,995 25,320 207,000 12,880

DEFERRED INFLOWS OF RESOURCES
Unavailable revenues — — — 185,606
Total deferred inflows of resources — — — 185,606

FUND BALANCES (DEFICITS)
Restricted — — — —
Unassigned (27,398) (25,320) (207,000) (12,880)
Total fund balances (deficits) (27,398) (25,320) (207,000) (12,880) Total liabilities, deferred inflows of resources,
and fund balances (deficits) $ 38,597 $ — $ — $ 185,606

CITY OF GRAND TERRACE
Combining Balance Sheet (Continued)
Nonmajor Governmental Funds
June 30, 2024
88

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Capital
Project Funds
Permanent
Funds
Capital
Projects -
Commerce
Way Project
Dog Park
Endowment
Fund
Total
Nonmajor
Funds
$ 855,521 $ 20,314 $ 4,833,008
— — 439
— — 628,272
— — 36,000
$ 855,521 $ 20,314 $ 5,497,719
$ — $ — $ 113,782
— 20,314 24,977
— — 638,944
— 20,314 777,703
— — 523,975
— — 523,975
855,521 — 4,863,977
— — (667,936)
855,521 — 4,196,041
$ 855,521 $ 20,314 $ 5,497,719

CITY OF GRAND TERRACE
Combining Balance Sheet (Continued)
Nonmajor Governmental Funds
June 30, 2024
89

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Combining Statement of Revenues, Expenditures, and Changes in Fund Balances Special Revenue Funds
Street
Improvement
Storm Drain
Improvement
Park
Development AB 3229 COPS

REVENUES
Taxes $ — $ — $ — $ —
Intergovernmental — — — 186,305
Charges for services 38,591 — — —
Use of money and property 32,055 9,896 4,330 2,050
Fines and forfeitures — — — —
Miscellaneous — — — —
Total revenues 70,646 9,896 4,330 188,355

EXPENDITURES
Current:

General government — — — 186,851
Public safety — — — —
Public works — — — —
Cultural and recreation — — — —
Capital outlay — — — —
Total expenditures — — — 186,851
Excess (deficiency) of revenues
over (under) expenditures 70,646 9,896 4,330 1,504

OTHER FINANCING SOURCES (USES)
Transfers in — — — —
Transfers out — — — —
Total other financing sources (uses) — — — —
Net change in fund balances 70,646 9,896 4,330 1,504
Fund balances (deficit)-beginning 734,744 305,114 39,368 25,120 Fund balances (deficit)-ending $ 805,390 $ 315,010 $ 43,698 $ 26,624

CITY OF GRAND TERRACE
Combining Statement of Revenues, Expenditures, and Changes in Fund Balances Nonmajor Governmental Funds
For the Year Ended June 30, 2024
90

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Special Revenue Funds
Air Quality
Improvement State Gas Tax Traffic Safety
Facilities
Development Measure I CDBG
$ — $ — $ — $ — $ — $ —
17,274 364,674 — — 334,207 3,142
— — — 772 — —
2,869 8,165 870 6,778 17,536 —
— — 6,796 — — —
— — — — — —
20,143 372,839 7,666 7,550 351,743 3,142
— — 6,569 — — —
— 311,049 — — 99,483 43,526
— — — 5,000 — —
— — — — — 22,994
— — — — — —
— 311,049 6,569 5,000 99,483 66,520
20,143 61,790 1,097 2,550 252,260 (63,378)
— 161,222 — — — —
(11,000) (25,040) — — (199,854) —
(11,000) 136,182 — — (199,854) —
9,143 197,972 1,097 2,550 52,406 (63,378)
73,395 178,199 25,949 191,555 448,579 (46,070)
$ 82,538 $ — $ 376,171 $ 27,046 $ 194,105 $ 500,985 $ (109,448)

CITY OF GRAND TERRACE
Combining Statement of Revenues, Expenditures, and Changes in Fund Balances(Continued) Nonmajor Governmental Funds
For the Year Ended June 30, 2024
91

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Special Revenue Funds
Special
Districts
Landscape &
Lighting
Spring
Mountain
Ranch
Cal Recycle
Grant
Senior Bus
Program

REVENUES
Taxes $ 66,049 $ — $ — $ —
Intergovernmental — — — 78,763
Charges for services — — — 104
Use of money and property 4,990 31,039 562 —
Fines and forfeitures — — — —
Miscellaneous — — — —
Total revenues 71,039 31,039 562 78,867

EXPENDITURES
Current:

General government — — — —
Public safety 47,094 — — —
Public works — — — 79,792
Cultural and recreation — — — —
Capital outlay — — — 226,234
Total expenditures 47,094 — — 306,026
Excess (deficiency) of revenues
over (under) expenditures 23,945 31,039 562 (227,159)

OTHER FINANCING SOURCES (USES)
Transfers in — — — 83,510
Transfers out — (50,000) — —
Total other financing sources (uses) — (50,000) — 83,510 Net change in fund balances 23,945 (18,961) 562 (143,649) Fund balances (deficit)-beginning 147,455 999,831 21,680 (20,372) Fund balances (deficit)-ending $ 171,400 $ 980,870 $ 22,242 $ (164,021)

CITY OF GRAND TERRACE
Combining Statement of Revenues, Expenditures, and Changes in Fund Balances(Continued) Nonmajor Governmental Funds
For the Year Ended June 30, 2024
92

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Special Revenue Funds
Public,
Educational &
Government
Access
Highway
Safety
Improvement
Program
Emergency
Management
Preparation
Grant
Enhanced
Infrastructure
Financing
District RMRA
National
Opioid
Settlement
$ — $ — $ — $ — $ — $ —
— — 14,249 — 339,143 —
— — — — — —
4,252 — — — 20,777 362
— — — — — 5,378
3,717 — — — — —
7,969 — 14,249 — 359,920 5,740
— — — — — —
9,142 — — — — —
— — — — — —
— — 29,212 — — —
— — — — — —
9,142 — 29,212 — — —
(1,173) — (14,963) — 359,920 5,740
— — 14,963 — — —
— — — — (625,794) —
— — 14,963 — (625,794) —
— — — — — —
136,390 (68,018) (7,291) (46,560) 579,736 7,558
$ 135,217 $ (68,018) $ (7,291) $ (46,560) $ 313,862 $ 13,298

CITY OF GRAND TERRACE
Combining Statement of Revenues, Expenditures, and Changes in Fund Balances(Continued) Nonmajor Governmental Funds
For the Year Ended June 30, 2024
93

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Capital Projects Funds
Capital
Improvements
- Streets
Barton / Colton
Bridge
Capital
Projects Bond
Proceeds
Capital
Projects -
Parks

REVENUES
Taxes $ — $ — $ — $ —
Intergovernmental — — — —
Charges for services — — — —
Use of money and property 1,190 — — 89
Fines and forfeitures — — — —
Miscellaneous — — — —
Total revenues 1,190 — — 89

EXPENDITURES
Current:

General government — — — —
Public safety 916,682 — — —
Public works — — — —
Cultural and recreation — — — —
Capital outlay — — 207,000 27,426
Total expenditures 916,682 — 207,000 27,426
Excess (deficiency) of revenues
over (under) expenditures (915,492) — (207,000) (27,337)

OTHER FINANCING SOURCES (USES)
Transfers in 850,688 — — —
Transfers out — — — —
Total other financing sources (uses) 850,688 — — —
Net change in fund balances (64,804) — (207,000) (27,337) Fund balances (deficit)-beginning 37,406 (25,320) — 14,457 Fund balances (deficit)-ending $ (27,398) $ (25,320) $ (207,000) $ (12,880)

CITY OF GRAND TERRACE
Combining Statement of Revenues, Expenditures, and Changes in Fund Balances(Continued) Nonmajor Governmental Funds
For the Year Ended June 30, 2024
94

Page 175 of 742 ends

Capital
Projects Funds
Permanent
Funds
Capital
Projects -
Commerce
Way Project
Dog Park
Endowment
Fund
Total
Nonmajor
Funds
$ — $ — $ 66,049
— — 1,337,757
— — 39,467
26,388 — 174,198
— — 12,174
— — 3,717
26,388 — 1,633,362
— — 193,420
— — 1,426,976
— — 84,792
— — 52,206
— — 460,660
— — 2,218,054
26,388 — (584,692)
— — 1,110,383
— — (911,688)
— — 198,695
26,388 — (385,997)
829,133 — 4,582,038
$ 855,521 $ — $ 4,196,041

CITY OF GRAND TERRACE
Combining Statement of Revenues, Expenditures, and Changes in Fund Balances(Continued) Nonmajor Governmental Funds
For the Year Ended June 30, 2024
95

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This page left intentionally blank.
96

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Schedules of Revenues, Expenditures, and Changes in Fund Balances – Budget and Actual:

Nonmajor Special Revenue Funds
97

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Street Improvement
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)

REVENUES
Charges for services $ 86,000 $ 86,000 $ 38,591 $ (47,409) Use of money and property 2,000 2,000 32,055 30,055
Total revenues 88,000 88,000 70,646 (17,354)
Net change in fund balance $ 88,000 $ 88,000 70,646 $ (17,354) Fund balance-beginning 734,744
Fund balance-ending $ 805,390

CITY OF GRAND TERRACE
Street Improvement
Schedule of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual For the Year Ended June 30, 2024
98

Page 179 of 742 ends

Storm Drain Improvement
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)

REVENUES
Use of money and property $ 800 $ 800 $ 9,896 $ 9,096
Total revenues 800 800 9,896 9,096
Net change in fund balance $ 800 $ 800 9,896 $ 9,096
Fund balance-beginning 305,114
Fund balance-ending $ 315,010

CITY OF GRAND TERRACE
Storm Drain Improvement
Schedule of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual For the Year Ended June 30, 2024
99

Page 180 of 742 ends

Park Development
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)

REVENUES
Use of money and property $ 800 $ 800 $ 4,330 $ 3,530
Total revenues 800 800 4,330 3,530
Net change in fund balance $ 800 $ 800 4,330 $ 3,530
Fund balance-beginning 39,368
Fund balance-ending $ 43,698

CITY OF GRAND TERRACE
Park Development
Schedule of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual For the Year Ended June 30, 2024
100

Page 181 of 742 ends

AB 3229 COPS
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)

REVENUES
Intergovernmental revenues $ 165,000 $ 165,000 $ 186,305 $ 21,305 Use of money and property — — 2,050 2,050
Total revenues 165,000 165,000 188,355 23,355

EXPENDITURES
Current:

General government 160,550 160,550 186,851 (26,301)
Total expenditures 160,550 160,550 186,851 (26,301)
Net change in fund balance $ 4,450 $ 4,450 1,504 $ (2,946) Fund balance-beginning 25,120
Fund balance-ending $ 26,624

CITY OF GRAND TERRACE
AB 3229 COPS
Schedule of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual For the Year Ended June 30, 2024
101

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Air Quality Improvement
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)

REVENUES
Intergovernmental revenues $ 16,400 $ 16,400 $ 17,274 $ 874 Use of money and property — — 2,869 2,869
Total revenues 16,400 16,400 20,143 3,743
Excess (deficiency) of revenues
over (under) expenditures 16,400 16,400 20,143 3,743

OTHER FINANCING SOURCES (USES)
Transfers out — — (11,000) (11,000)
Total other financing sources (uses) — — (11,000) (11,000) Net change in fund balance $ 16,400 $ 16,400 9,143 $ (7,257) Fund balance-beginning 73,395
Fund balance-ending $ 82,538

CITY OF GRAND TERRACE
Air Quality Improvement
Schedule of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual For the Year Ended June 30, 2024
102

Page 183 of 742 ends

State Gas Tax
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)

REVENUES
Intergovernmental revenues $ 368,000 $ 368,000 $ 364,674 $ (3,326) Use of money and property 400 400 8,165 7,765
Total revenues 368,400 368,400 372,839 4,439

EXPENDITURES
Current:

Public safety 344,015 344,015 311,049 32,966
Total expenditures 344,015 344,015 311,049 32,966
Excess (deficiency) of revenues
over (under) expenditures 24,385 24,385 61,790 37,405

OTHER FINANCING SOURCES (USES)
Transfers in 70,000 70,000 161,222 91,222
Transfers out (25,040) (25,040) (25,040) —
Total other financing sources (uses) 44,960 44,960 136,182 91,222 Net change in fund balance $ 69,345 $ 69,345 197,972 $ 128,627 Fund balance-beginning 178,199
Fund balance-ending $ 376,171

CITY OF GRAND TERRACE
State Gas Tax
Schedule of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual For the Year Ended June 30, 2024
103

Page 184 of 742 ends

Traffic Safety
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)

REVENUES
Use of money and property $ — $ — $ 870 $ 870
Charges for services 4,500 4,500 6,796 2,296
Total revenues 4,500 4,500 7,666 3,166

EXPENDITURES
Current:

General government 4,000 4,000 6,569 (2,569)
Total expenditures 4,000 4,000 6,569 (2,569)
Net change in fund balance $ 500 $ 500 1,097 $ 597
Fund balance-beginning 25,949
Fund balance-ending $ 27,046

CITY OF GRAND TERRACE
Traffic Safety
Schedule of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual For the Year Ended June 30, 2024
104

Page 185 of 742 ends

Facilities Development
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)

REVENUES
Charges for services $ — $ — $ 772 $ 772
Use of money and property 600 600 6,778 6,178
Total revenues 600 600 7,550 6,950

EXPENDITURES
Current:

Public works — — 5,000 (5,000)
Total expenditures — — 5,000 (5,000)
Net change in fund balance $ 600 $ 600 2,550 $ 1,950
Fund balance-beginning 191,555
Fund balance-ending $ 194,105

CITY OF GRAND TERRACE
Facilities Development
Schedule of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual For the Year Ended June 30, 2024
105

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Measure I
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)

REVENUES
Intergovernmental revenues $ 300,000 $ 300,000 $ 334,207 $ 34,207 Use of money and property 400 400 17,536 17,136
Total revenues 300,400 300,400 351,743 51,343

EXPENDITURES
Current:

Public safety 100,146 100,146 99,483 663
Total expenditures 100,146 100,146 99,483 663
Excess (deficiency) of revenues
over (under) expenditures 200,254 200,254 252,260 52,006

OTHER FINANCING SOURCES (USES)
Transfers out (199,854) (199,854) (199,854) —
Total other financing sources (uses) (199,854) (199,854) (199,854) — Net change in fund balance $ 400 $ 400 52,406 $ 52,006
Fund balance-beginning 448,579
Fund balance-ending $ 500,985

CITY OF GRAND TERRACE
Measure I
Schedule of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual For the Year Ended June 30, 2024
106

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CDBG
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)

REVENUES
Intergovernmental revenues $ 56,020 $ 152,544 $ 3,142 $ (149,402) Total revenues 56,020 152,544 3,142 (149,402)

EXPENDITURES
Current:

Public safety 56,020 56,020 43,526 12,494
Cultural and recreation — 96,524 22,994 73,530
Total expenditures 56,020 152,544 66,520 86,024
Net change in fund balance $ — $ — (63,378) $ (63,378)
Fund balance (deficit)-beginning (46,070)
Fund balance (deficit)-ending $ (109,448)

CITY OF GRAND TERRACE
CDBG
Schedule of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual For the Year Ended June 30, 2024
107

Page 188 of 742 ends

Special Districts Landscape & Lighting
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)

REVENUES
Taxes $ 60,732 $ 60,732 $ 66,049 $ 5,317
Use of money and property — — 4,990 4,990
Total revenues 60,732 60,732 71,039 10,307

EXPENDITURES
Current:

Public safety 59,290 59,290 47,094 12,196
Total expenditures 59,290 59,290 47,094 12,196
Net change in fund balance $ 1,442 $ 1,442 23,945 $ 22,503 Fund balance-beginning 147,455
Fund balance-ending $ 171,400

CITY OF GRAND TERRACE
Special Districts Landscape & Lighting
Schedule of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual For the Year Ended June 30, 2024
108

Page 189 of 742 ends

Spring Mountain Ranch
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)

REVENUES
Licenses and permits $ 50,000 $ 50,000 $ — $ (50,000)
Use of money and property 2,000 2,000 31,039 29,039
Total revenues 52,000 52,000 31,039 (20,961)
Excess (deficiency) of revenues
over (under) expenditures 52,000 52,000 31,039 (20,961)

OTHER FINANCING SOURCES (USES)
Transfers out (50,000) (50,000) (50,000) —
Total other financing sources (uses) (50,000) (50,000) (50,000) — Net change in fund balance $ 2,000 $ 2,000 (18,961) $ (20,961) Fund balance-beginning 999,831
Fund balance-ending $ 980,870

CITY OF GRAND TERRACE
Spring Mountain Ranch
Schedule of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual For the Year Ended June 30, 2024
109

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Cal Recycle Grant
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)

REVENUES
Intergovernmental 21,219 21,219 — (21,219)
Use of money and property — — 562 562
Total revenues 21,219 21,219 562 (20,657)

EXPENDITURES
Current:

General government 12,210 12,210 — 12,210
Public safety 9,009 9,009 — 9,009
Total expenditures 21,219 21,219 — 21,219
Net change in fund balance $ — $ — 562 $ 562
Fund balance-beginning 21,680
Fund balance-ending $22,242

CITY OF GRAND TERRACE
Cal Recycle Grant
Schedule of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual For the Year Ended June 30, 2024
110

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Senior Bus Program
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)

REVENUES
Intergovernmental revenues $ 86,738 $ 246,738 $ 78,763 $ (167,975) Charges for services 3,000 3,000 104 (2,896)
Total revenues 89,738 249,738 78,867 (170,871)

EXPENDITURES
Current:

Public works 188,238 188,238 79,792 108,446
Capital outlay — 227,010 226,234 776
Total expenditures 188,238 415,248 306,026 109,222
Excess (deficiency) of revenues
over (under) expenditures (98,500) (165,510) (227,159) (61,649)

OTHER FINANCING SOURCES (USES)
Transfers in 16,500 83,510 83,510 —
Total other financing sources (uses) 16,500 83,510 83,510 — Net change in fund balance $ (82,000) $ (82,000) (143,649) $ (61,649) Fund balance (deficit)-beginning (20,372)
Fund balance (deficit)-ending $ (164,021)

CITY OF GRAND TERRACE
Senior Bus Program
Schedule of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual For the Year Ended June 30, 2024
111

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Public, Educational & Government Access
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)

REVENUES
Use of money and property $ 300 $ 300 $ 4,252 $ 3,952
Other income 19,000 19,000 3,717 (15,283)
Total revenues 19,300 19,300 7,969 (11,331)

EXPENDITURES
Current:

Public safety 16,000 16,000 9,142 6,858
Capital outlay 3,300 3,300 — 3,300
Total expenditures 19,300 19,300 9,142 10,158
Net change in fund balance $ — $ — (1,173) $ (1,173)
Fund balance-beginning 136,390
Fund balance-ending $ 135,217

CITY OF GRAND TERRACE
Public, Educational & Government Access
Schedule of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual For the Year Ended June 30, 2024
112

Page 193 of 742 ends

Highway Safety Improvement Program
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)

REVENUES
Intergovernmental revenues $ 669,700 $ 669,700 $ — $ (669,700) Total revenues 669,700 669,700 — (669,700)

EXPENDITURES
Capital outlay 692,534 692,534 — 692,534
Total expenditures 692,534 692,534 — 692,534
Excess (deficiency) of revenues
over (under) expenditures (22,834) (22,834) — 22,834

OTHER FINANCING SOURCES (USES)
Transfers in 22,834 22,834 — (22,834)
Total other financing sources (uses) 22,834 22,834 — (22,834) Net change in fund balance $ — $ — — $ —
Fund balance (deficit)-beginning (68,018)
Fund balance (deficit)-ending $ (68,018)

CITY OF GRAND TERRACE
Highway Safety Improvement Program
Schedule of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual For the Year Ended June 30, 2024
113

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Emergency Management Preparation Grant
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)

REVENUES
Intergovernmental revenues $ 29,000 $ 14,500 $ 14,249 $ (251) Total revenues 29,000 14,500 14,249 (251)

EXPENDITURES
Current:

Cultural and recreation 29,000 29,000 29,212 (212)
Total expenditures 29,000 29,000 29,212 (212)
Excess (deficiency) of revenues
over (under) expenditures — (14,500) (14,963) (463)

OTHER FINANCING SOURCES (USES)
Transfers in — 14,500 14,963 463
Total other financing sources (uses) — 14,500 14,963 463 Net change in fund balance $ — $ — — $ —
Fund balance (deficit)-beginning (7,291)
Fund balance (deficit)-ending $ (7,291)

CITY OF GRAND TERRACE
Emergency Management Preparation Grant
Schedule of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual For the Year Ended June 30, 2024
114

Page 195 of 742 ends

RMRA
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)

REVENUES
Intergovernmental revenues $ 300,000 $ 300,000 $ 339,143 $ 39,143 Use of money and property — — 20,777 20,777
Total revenues 300,000 300,000 359,920 59,920
Excess (deficiency) of revenues
over (under) expenditures 300,000 300,000 359,920 59,920

OTHER FINANCING SOURCES (USES)
Transfers out (300,000) (300,000) (625,794) (325,794)
Total other financing sources (uses) (300,000) (300,000) (625,794) (325,794) Net change in fund balance $ — $ — (265,874) $ (265,874) Fund balance-beginning 579,736
Fund balance-ending $ 313,862

CITY OF GRAND TERRACE
RMRA
Schedule of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual For the Year Ended June 30, 2024
115

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National Opioid Settlement
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)

REVENUES
Charges for services $ — $ — $ — $ —
Use of money and property — — 362 362
Total revenues 3,400 3,400 5,740 2,340
Net change in fund balance $3,400 $3,400 5,740 $2,340
Fund balance-beginning 7,558
Fund balance-ending $13,298

CITY OF GRAND TERRACE
National Opioid Settlement
Schedule of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual For the Year Ended June 30, 2024
116

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Schedules of Revenues, Expenditures, and Changes in Fund Balances – Budget and Actual:

Capital Project Funds
117

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Capital Improvements - Streets
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)

REVENUES
Use of money and property $ — $ — $ 1,190 $ 1,190
Total revenues — — 1,190 1,190

EXPENDITURES
Current:

Public safety 524,894 524,894 916,682 (391,788)
Total expenditures 524,894 524,894 916,682 (391,788)
Excess (deficiency) of revenues
over (under) expenditures (524,894) (524,894) (915,492) (390,598)

OTHER FINANCING SOURCES (USES)
Transfers in 524,894 524,894 850,688 325,794
Total other financing sources (uses) 524,894 524,894 850,688 325,794 Net change in fund balance $ — $ — (64,804) $ (64,804)
Fund balance -beginning 37,406
Fund balance (deficit)-ending $ (27,398)

CITY OF GRAND TERRACE
Capital Improvements - Streets
Schedule of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual For the Year Ended June 30, 2024
118

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Capital Projects Bond Proceeds
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)

EXPENDITURES
Capital outlay — 211,200 207,000 4,200
Total expenditures — 211,200 207,000 4,200
Net change in fund balance $ — $ (211,200) (207,000) $ 4,200 Fund balance-beginning —
Fund balance (deficit)-ending $ (207,000)

CITY OF GRAND TERRACE
Capital Projects Bond Proceeds
Schedule of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual For the Year Ended June 30, 2024
119

Page 200 of 742 ends

Capital Projects - Parks
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)

REVENUES
Intergovernmental revenues 1,456,940 1,456,940 — (1,456,940) Use of money and property — — 89 89
Total revenues 1,456,940 1,456,940 89 (1,456,851)

EXPENDITURES
Capital outlay 1,456,940 1,456,940 27,426 1,429,514
Total expenditures 1,456,940 1,456,940 27,426 1,429,514 Net change in fund balance $ — $ — (27,337) $ (27,337)
Fund balance-beginning 14,457
Fund balance (deficit)-ending $ (12,880)

CITY OF GRAND TERRACE
Capital Projects - Parks
Schedule of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual For the Year Ended June 30, 2024
120

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Capital Projects - Commerce Way Project
Variance with
Final Budget
Budget Amounts Actual Positive
Original Final Amounts (Negative)

REVENUES
Use of money and property — — 26,388 26,388
Total revenues — — 26,388 26,388
Net change in fund balance $ — $ — 26,388 $ 26,388
Fund balance-beginning 829,133
Fund balance-ending $ 855,521

CITY OF GRAND TERRACE
Capital Projects - Commerce Way Project
Schedule of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual For the Year Ended June 30, 2024
121

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LSLCPAS.COM
March 28, 2025
To the Honorable Mayor and Members of the City Council
City of Grand Terrace, California
We have audited the financial statements of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of City of Grand Terrace, California, (the “City”) for the year ended June 30, 2024. Professional standards require that we provide you with information about our responsibilities under generally accepted auditing standards (and, if applicable, Government Auditing Standards and the Uniform Guidance), as well as certain information related to the planned scope and timing of our audit. We have communicated such information in our letter to you dated April 18, 2024. Professional standards also require that we communicate to you the following information related to our audit.

Significant Audit Matters
Qualitative Aspects of Accounting Practices
Management is responsible for the selection and use of appropriate accounting policies. The significant accounting policies used by City are described in Note 1 to the financial statements. No new accounting policies were adopted, and the application of existing policies was not changed during fiscal year 2023-2024. We noted no transactions entered into by the City during the year for which there is a lack of authoritative guidance or consensus. All significant transactions have been recognized in the financial statements in the proper period.

Accounting estimates are an integral part of the financial statements prepared by management and are based on management’s knowledge and experience about past and current events and assumptions about future events.

Certain accounting estimates are particularly sensitive because of their significance to the financial statements and because of the possibility that future events affecting them may differ significantly from those expected. The most sensitive estimates affecting the City’s financial statements were:

Management’s estimates of the net pension liability and other postemployment benefits liability are based on actuarial valuation estimates. We evaluated the methods, assumptions, and data used to develop the actuarial valuation in determining that it is reasonable in relation to the financial statements taken as a whole.

The financial statement disclosures are neutral, consistent, and clear.

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

Corrected and Uncorrected Misstatements
Professional standards require us to accumulate all known and likely misstatements identified during the audit, other than those that are clearly trivial, and communicate them to the appropriate level of management.

Management has corrected all such misstatements. In addition, none of the misstatements detected as a result of audit procedures and corrected by management were material, either individually or in the aggregate, to each opinion unit’s financial statements taken as a whole.

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To the Honorable Mayor and Members of the City Council
City of Grand Terrace, California
Disagreements with Management
For purposes of this letter, a disagreement with management is a financial accounting, reporting, or auditing matter, whether or not resolved to our satisfaction, that could be significant to the financial statements or the auditor’s report. We are pleased to report that no such disagreements arose during the course of our audit.

Management Representations
We have requested certain representations from management that are included in the management representation letter dated March 28, 2025.

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

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

Other Matters
We applied certain limited procedures to management’s discussion and analysis, the budgetary comparison schedules for the general fund and major special revenue funds, and the required pension and other postemployment benefits schedules, which are required supplementary information (“RSI”) that supplements the basic financial statements. Our procedures consisted of inquiries of management regarding the methods of preparing the information and comparing the information for consistency with management’s responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We did not audit the RSI and do not express an opinion or provide any assurance on the RSI.

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

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

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To the Honorable Mayor and Members of the City Council
City of Grand Terrace, California
Future GASB Pronouncements
The following Government Accounting Standards Board (GASB) pronouncements will be effective for the following fiscal years’ audits and should be reviewed for proper implementation by management:

Fiscal Year 2024-2025
GASB Statement No. 101, Compensated Absences.

GASB Statement No. 102, Certain Risk Disclosures.

Fiscal Year 2025-2026
GASB Statement No. 103, Financial Reporting Model Improvements.

GASB Statement No. 104, Disclosure of Certain Capital Assets.

Future Projects
Comprehensive Project, Revenue and Expense Recognition.

Major Project, Going Concern Uncertainties and Severe Financial Stress.

Major Project, Infrastructure Assets.

Practice Issue, Classification of Nonfinancial Assets.

Practice Issue, Risks and Uncertainties Disclosures.

Practice Issue, Subsequent Events.

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

Very truly yours,

LSL, LLP

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LSLCPAS.COM
INDEPENDENT AUDITORS’ REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON

COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN

ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS
To the Honorable Mayor and Members of the City Council
City of Grand Terrace, California
We have audited, in accordance with the auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States, the financial statements of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of City of Grand Terrace, California (the “City”), as of and for the year ended June 30, 2024, and the related notes to the financial statements, which collectively comprise the City’s basic financial statements, and have issued our report thereon dated March 28, 2025.

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

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

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

Report on Compliance and Other Matters
As part of obtaining reasonable assurance about whether City’s financial statements are free from material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have a direct and material effect on the financial statements.

However, providing an opinion on compliance with those provisions was not an objective of our audit, and accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards.

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

Irvine, California
March 28, 2025

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AGENDA REPORT
MEETING DATE: May 13, 2025
TITLE: Housing Successor Agency Annual Financial Report for the Year Ended June 30, 2024
PRESENTED BY: Christine Clayton, Finance Director
RECOMMENDATION: Receive and file the Auditor's Annual Financial Report and related document for the City's Housing Successor Agency.
2030 VISION STATEMENT:

This staff report supports Goal #1, Ensuring Our Fiscal Viability” through the continuous monitoring of revenue receipts and expenditure disbursements against approved budget appropriations.

BACKGROUND:

Each year, the City has an independent audit conducted of its financial statements and related internal control procedures. Included in this is the Audit of the City’s Housing Successor Agency. The audit for the Housing Successor Agency for the fiscal year ending June 30, 2024 has been completed, and the Annual Financial Report was issued by the City’s auditor, Lance, Soll & Lunghard, LLP.

DISCUSSION:

One of the key aspects of any annual financial audit is the Independent Auditor’s Report, which is provided on page 1 of the Annual Audit Report (Exhibit A). The Independent Auditor’s Report provides its opinion on whether or not the financial statements fairly represent, in all material respects, the respective financial position of the governmental activities, and the major fund, as of the end of the fiscal year, and the respective changes in financial position and cash flows, where applicable, in conformance with Generally Accepted Accounting Principles (GAAP). The resulting “opinion letter” is either unmodified or modified. The “opinion letter” received by the City for its Housing Successor Agency financial statements for the period ending June 30, 2024, is unmodified, indicating that the financial statements fairly represent the City’s financial position in accordance with GAAP.

In addition to the Annual Financial Report, the independent auditor issued the related document, which is summarized below:
· Internal Control & Compliance Report (Exhibit B)
The Internal Control & Compliance Report identifies any material internal control deficiencies that impact the financial statements. The results of the tests performed by the City auditors did not identify any deficiencies in internal control that are required to be reported under Government Auditing Standards. In addition, the results of the Auditor’s tests disclosed no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards.

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ENVIRONMENTAL IMPACT:

N/A
FISCAL IMPACT:

There is no fiscal impact associated with the receipt of the Annual Financial Report and related documents for the year ended June 30, 2024.

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AGENDA REPORT
MEETING DATE: May 13, 2025
TITLE: Measure I Fund Annual Financial & Compliance Report for the Year Ended June 30, 2024
PRESENTED BY: Christine Clayton, Finance Director
RECOMMENDATION: Receive and file the Auditor's Annual Financial & Compliance Report and related document for the City's Measure I Fund.
2030 VISION STATEMENT:

This staff report supports Goal #1, "Ensuring Our Fiscal Viability” through the continuous monitoring of revenue receipts and expenditure disbursements against approved budget appropriations.

BACKGROUND:

Each year, the City has an independent audit conducted of its financial statements and related internal control procedures. Included in this is the Audit of the City’s Measure I Fund. Measure I is the half-cent sales tax collected throughout San Bernardino County for transportation improvements.

The audit for the Measure I Fund for the fiscal year ending June 30, 2024 has been completed, and the Annual Financial Report was issued by the Measure I Fund Auditor, Crowe LLP.

DISCUSSION:

One of the key aspects of any annual financial audit is the Independent Auditor’s Report, which is provided on page 1 of the Annual Audit Report (Exhibit A). The Independent Auditor’s Report provides its opinion on whether or not the financial statements fairly present, in all material respects, the respective financial position of the governmental activities, and the major fund, as of the end of the fiscal year, and the respective changes in financial position and cash flows, where applicable, in conformance with Generally Accepted Accounting Principles (GAAP). The resulting “opinion letter” is either unmodified or modified. The “opinion letter” received by the City for its Measure I Fund financial statements for the period ended June 30, 2024 is unmodified, indicating that the financial statements fairly represent the City’s financial position in accordance with GAAP.

In addition to the Annual Financial Report, the independent auditor issued the related document, which is included in the Report and is summarized below:
· Internal Control & Compliance Report
The Internal Control & Compliance Report identifies any material internal control deficiencies that impact the financial statements. The results of the tests performed by the City auditors did not identify any deficiencies in internal control that are required to be reported under Government Auditing Standards. In addition, the results of the Auditor’s tests disclosed no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards.

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ENVIRONMENTAL IMPACT:

N/A
FISCAL IMPACT:

There is no fiscal impact associated with the receipt of the Annual Financial Report and related documents for the Measure I Fund for the year ended June 30, 2024.

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CITY OF GRAND TERRACE, CALIFORNIA

MEASURE I FUND

FINANCIAL STATEMENTS
June 30, 2024

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CITY OF GRAND TERRACE, CALIFORNIA

MEASURE I FUND
San Bernardino, California

FINANCIAL STATEMENTS
June 30, 2024

CONTENTS
INDEPENDENT AUDITOR’S REPORT .................................................................................................... 1

FINANCIAL STATEMENTS
BALANCE SHEET .............................................................................................................................. 4 STATEMENT OF REVENUES, EXPENDITURES, AND CHANGE IN FUND BALANCE ................ 5 NOTES TO FINANCIAL STATEMENTS ............................................................................................ 6

REQUIRED SUPPLEMENTARY INFORMATION

SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGE IN FUND BALANCE - BUDGET AND ACTUAL ................................................................................................................... 9 NOTE TO REQUIRED SUPPLEMENTARY INFORMATION ............................................................ 10

ADDITIONAL INFORMATION
PROGRAM STATUS: COMPARISON OF 5-YEAR PLAN PROJECT BUDGET TO CURRENT YEAR EXPENDITURES ......................................................................................... 11 MAINTENANCE OF EFFORT: COMPARISON OF BASE LEVEL AMOUNT
TO ANNUAL EXPENDITURES ....................................................................................................... 12 INDEPENDENT AUDITOR’S REPORT ON INTERNAL CONTROL OVER FINANCIAL

REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT

OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS ...................................................................................................................... 13 INDEPENDENT AUDITOR’S REPORT ON COMPLIANCE WITH MEASURE I

COMPLIANCE REQUIREMENTS AND REPORT ON INTERNAL CONTROL
OVER COMPLIANCE .......................................................................................................................... 15 SCHEDULE OF FINDINGS AND RESPONSES ...................................................................................... 17 SCHEDULE OF PRIOR YEAR FINDINGS AND RESPONSES ............................................................... 18

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Crowe LLP
Independent Member Crowe Global
(Continued)

1. INDEPENDENT AUDITOR’S REPORT
To the Board of Directors
San Bernardino County Transportation Authority
San Bernardino, California
Report on the Audit of the Financial Statements
Opinion
We have audited the financial statements of the Measure I Fund of the City of Grand Terrace, California (City), as of and for the year ended June 30, 2024, and the related notes to the financial statements, as listed in the table of contents.

In our opinion, the accompanying financial statements referred to above present fairly, in all material respects, the financial position of the Measure I Fund of the City, as of June 30, 2024, and the changes in its financial position for the year then ended in accordance with accounting principles generally accepted in the United States of America.

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

Emphasis of Matter
As discussed in Note 1, the financial statements present only the Measure I Fund, a governmental fund, and do not purport to, and do not, present fairly the financial position of the City as of June 30, 2024, and the changes in its financial position for the year then ended in accordance with accounting principles generally accepted in the United States of America. Our opinion is not modified with respect to this matter.

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

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(Continued)

2. Auditor’s Responsibilities for the Audit of the Financial Statements Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance but is not absolute assurance and therefore is not a guarantee that an audit conducted in accordance with GAAS and Government Auditing Standards will always detect a material misstatement when it exists. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Misstatements are considered material if there is a substantial likelihood that, individually or in the aggregate, they would influence the judgment made by a reasonable user based on the financial statements.

In performing an audit in accordance with GAAS and Government Auditing Standards, we:
 Exercise professional judgment and maintain professional skepticism throughout the audit.  Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, and design and perform audit procedures responsive to those risks. Such procedures include examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements.
 Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the City’s internal control. Accordingly, no such opinion is expressed.  Evaluate the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluate the overall presentation of the financial statements.

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

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

We do not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance.

Additional Information
Management is responsible for the accompanying Program Status: Comparison of 5-Year Plan Project Budget to Current Year Expenditures and the Maintenance of Effort: Comparison of Base Level Amount to Annual Expenditures (the “additional information”), which is presented for purposes of additional analysis and is not a required part of the financial statements. Our opinion on the financial statements does not cover the additional information, and we do not express an opinion or any form of assurance thereon.

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3. In connection with our audit of the basic financial statements, our responsibility is to read the additional information and consider whether a material inconsistency exists between the additional information and the basic financial statements, or the additional information otherwise appears to be materially misstated.

If, based on the work performed, we conclude that an uncorrected material misstatement of the additional information exists, we are required to describe it in our report.

Other Reporting Required by Government Auditing Standards In accordance with Government Auditing Standards, we have also issued our report dated November 25, 2024, on our consideration of the City’s internal control over financial reporting of the Measure I Fund and on our tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements and other matters. The purpose of that report is solely to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the City’s internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the City’s internal control over financial reporting and compliance, as it relates to the Measure I Fund.

Crowe LLP
Los Angeles, California
November 25, 2024

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CITY OF GRAND TERRACE, CALIFORNIA

MEASURE I FUND

BALANCE SHEET
June 30, 2024
See notes to financial statements.

4. ASSETS
Cash and investments 446,471 $
Taxes receivable 57,720
Total assets $ 504,191

LIABILITIES AND FUND BALANCE
Liabilities
Accounts payable 3,205 $
Fund balance
Restricted for transportation 500,986
Total liabilities and fund balance $ 504,191

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CITY OF GRAND TERRACE, CALIFORNIA

MEASURE I FUND

STATEMENT OF REVENUES, EXPENDITURES, AND CHANGE IN FUND BALANCE Year ended June 30, 2024
See notes to financial statements.

5. Revenue
Measure I sales tax 334,207 $
Investment income 16,496 Unrealized gain in investments 1,040 Total revenues 351,743
Expenditures
Construction, maintenance, and engineering 66,482
Total expenditures 66,482
Revenues over/(under) expenditures 285,261
Other financing sources (uses)
Transfers to other City funds (232,854)
Net change in fund balance 52,407 Fund balance at beginning of year 448,579 Fund balance at end of year $ 500,986

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CITY OF GRAND TERRACE, CALIFORNIA

MEASURE I FUND

NOTES TO FINANCIAL STATEMENTS
Year ended June 30, 2024
(Continued)

6. NOTE 1 – GENERAL INFORMATION
Reporting Entity: The financial statements are intended to reflect the financial position and changes in financial position of the Measure I Fund of the City of Grand Terrace, California (City) only. Accordingly, the financial statements do not purport to, and do not, present fairly the financial position of the City, as of June 30, 2024, and the changes in financial position thereof for the year then ended in accordance with accounting principles generally accepted in the United States of America.

Measure I: Measure I is the half-cent sales tax collected throughout San Bernardino County for transportation improvements. In 2004, San Bernardino County voters approved the extension of the Measure I sales tax through 2040. See Note 5 for a detailed description of the Measure.

NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Fund Accounting: The accounts of the City are organized on the basis of funds. A fund is defined as an independent fiscal and accounting entity wherein operations of each fund are accounted for in a separate set of self-balancing accounts that record resources, related benefits, and equity, segregated for the purpose of carrying out specific activities. The City accounts for the Measure I activities within its Measure I Special Revenue Fund.

Special revenue funds are used to account for the proceeds of revenue sources that are restricted or committed to expenditure for specified purposes.

Measurement Focus and Basis of Accounting: The special revenue funds of the City are accounted for using the current financial resources measurement focus and the modified accrual basis of accounting.

Revenues are recognized as soon as they are both measurable and available. Revenues are considered to be available when they are collected within the current period or soon enough thereafter to pay liabilities of the current period. For this purpose, revenues are available if they are collected within 60 days of the end of the fiscal period. Expenditures generally are recorded when a liability is incurred. Operating statements of governmental funds present increases (revenues and other financing sources) and decreases (expenditures and other financing uses) in net current resources.

Use of Estimates: The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosures at the date of the financial statements and the reported amounts of revenues and expenditures during the reporting period. Actual results could differ from those estimates.

Fund Balance: Fund balance is reported according to the following classifications: nonspendable, restricted, committed, assigned, and unassigned based on the relative strength of the constraints that control how specific amounts can be spent.

Restricted fund balance represents amounts that can be spent only for specific purposes because of constitutional provisions or enabling legislation or because of constraints that are externally imposed by creditors, grantors, contributors, or the laws or regulations of other governments.

When an expenditure is incurred for purposes for which both restricted and unrestricted fund balance is available, the City considers restricted funds to have been spent first.

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CITY OF GRAND TERRACE, CALIFORNIA

MEASURE I FUND

NOTES TO FINANCIAL STATEMENTS
Year ended June 30, 2024
(Continued)

7. NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) Cash and Investments: Cash and investments are pooled by the City to facilitate cash management and maximize investment opportunities and yields. Investment income resulting from this pooling is allocated to the respective funds including the Measure I Fund based upon the average cash balance. The investment policies and the risks related to cash and investments, applicable to the Measure I Fund, are those of the City and are disclosed in the City’s basic financial statements. The City’s basic financial statements can be obtained at City Hall.

The Measure I Fund’s cash and investments are reported at fair value. The fair value measurements are based on the fair value hierarchy established by generally accepted accounting principles. The hierarchy is based on the valuation inputs used to measure the fair value of the asset. Level 1 inputs are quoted prices in active markets for identical assets; Level 2 inputs are significant other observable inputs; Level 3 inputs are significant unobservable inputs. The Measure I Fund’s deposits and withdrawals in the City Investment Pool are made on the basis of $1 and not fair value. Accordingly, the Measure I Fund’s investment in the City Investment Pool is measured based on uncategorized inputs not defined as a Level 1, Level 2, or Level 3 input.

Maintenance of Effort: In accordance with California Public Utilities Code 190300 and Ordinance No. 04- 01 of the San Bernardino County Transportation Authority (SBCTA), Local Street Program funds shall not be used to supplant existing local discretionary funds being used for street and highway purposes. The maintenance of effort (MOE) base year level was determined based upon the discretionary General Fund expenditures for transportation-related construction and maintenance activities in fiscal year 2008/2009.

The MOE base year level as approved by the SBCTA Board of Directors shall remain in effect until the expiration of Measure I 2010-2040. General Fund expenditures in excess of the MOE base year level will carry over to subsequent fiscal years and can be applied in a future year to offset the amount the local agency may need to meet the MOE requirement. The City’s determined MOE base level is $115,156.

NOTE 3 – TAXES RECEIVABLE
Taxes receivable in the amount of $57,720 represent the Measure I sales tax receipts received from SBCTA after June 30, 2024.

NOTE 4 – MEASURE I FUND
The California State Legislature authorized county transportation authorities to enact local option sales tax measures for transportation improvements in the late 1980s, under provisions of Division 19 (commencing with Section 180000) of the Public Utilities Code. In November 1989, San Bernardino County voters approved passage of Measure I, authorizing SBCTA to impose a half-cent retail transactions and use tax applicable in the incorporated and unincorporated areas of the County of San Bernardino for the 20-year period between April 1, 1990 and March 31, 2010. SBCTA is authorized to administer the programs described in the Measure.

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CITY OF GRAND TERRACE, CALIFORNIA

MEASURE I FUND

NOTES TO FINANCIAL STATEMENTS
Year ended June 30, 2024

8. NOTE 4 – MEASURE I FUND (Continued)
Early in the second decade of Measure I, it became apparent that continuation of the half cent sales tax would be critical to maintaining funding for transportation in San Bernardino County. SBCTA member jurisdictions and transportation stakeholders worked to identify transportation needs, and an expenditure plan was developed to serve as a basis for the renewal of Measure I. Ordinance No. 04-01 was placed before voters in November 2004, and Measure I was renewed. The new Measure I extends the half cent sales tax for 30 years, from April 1, 2010 through March 31, 2040. The new Measure is referred to as Measure I 2010-2040 to distinguish it from the first Measure I.

Revenue from the tax can only be used for transportation improvement and traffic management programs authorized in the Expenditure Plan.

Measure I 2010-2040 has a return-to-source provision that states that funds shall be allocated to subareas in accordance with the actual revenue collected in each subarea. After deduction of required Board of Equalization fees and authorized administrative costs, revenues generated in each subarea are to be expended on projects of direct benefit to that subarea. Revenues are accounted for separately for each subarea and then allocated to specified project categories in each subarea. These project categories are termed “programs” in the Strategic Plan. Decisions on how revenues are expended within the subareas are made by the SBCTA Board of Directors based upon recommendations of local subarea representatives.

Other than the projects identified in the Cajon Pass Expenditure Plan, revenues generated within a subarea can be expended outside of that subarea only upon approval of two-thirds (2/3) of the jurisdictions within the affected subarea. A proportional share of projected state and federal transportation funds is to be reserved for use solely within the Valley subarea and individual Mountain/Desert (Colorado River, Morongo Basin, Mountains, North Desert and Victor Valley) subareas. In the San Bernardino Valley subarea, Measure I 2010-2040 contains the following programs:
 Freeway Program
 Freeway Interchange Program
 Major Street Program
 Local Street Program
 Metrolink/Rail Program
 Express Bus/Bus Rapid Transit Program
 Senior and Disabled Transit Program
 Traffic Management Systems Program
In each of the Mountain/Desert subareas, Measure I 2010-2040 contains the following programs:
 Local Street Program
 Major Local Highway Program
 Senior and Disabled Transit Program
NOTE 5 – TRANSFERS TO OTHER CITY FUNDS
During the year ended June 30, 2024, $232,854 was transferred to the City which represents activity related to the Measure I general street maintenance activities and the pavement management program in accordance with the City’s Measure I Five Year Capital Improvement Plan.

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REQUIRED SUPPLEMENTARY INFORMATION

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CITY OF GRAND TERRACE, CALIFORNIA

MEASURE I FUND
SCHEDULE OF REVENUES, EXPENDITURES AND CHANGE IN FUND BALANCE –

BUDGET AND ACTUAL
Year ended June 30, 2024
See Note to Required Supplementary Information.

9. Original Final Actual
Variance From
Final Budget
Positive
(Negative)
Revenues
Measure I sales tax 300,000 $ 300,000 $ 334,207 $ 34,207 $ Investment income - - 16,496 16,496 Unrealized gain in investments 400 400 1,040 640 Total revenues 300,400 300,400 351,743 51,343 Expenditures Construction, maintenance, and engineering 67,146 67,146 66,482 664 Total expenditures 67,146 67,146 66,482 664 Excess (deficiency) of revenues over expenditures 233,254 233,254 285,261 52,007 Other financing sources (uses) Transfers to other City funds (199,854) (199,854) (232,854) (33,000) Net change in fund balance 33,400 33,400 52,407 19,007 Fund balance at beginning of year 448,579 448,579 448,579 - Fund balance at end of year $ 481,979 481,979 $ 500,986 $ 19,007 $

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CITY OF GRAND TERRACE, CALIFORNIA

MEASURE I FUND

NOTE TO REQUIRED SUPPLEMENTARY INFORMATION
Year ended June 30, 2024

10. NOTE 1 – BUDGETARY DATA
The City adopts an annual budget on a basis consistent with accounting principles generally accepted in the United States of America. The legal level of budgetary control is at the fund level.

Page 240 of 742 ends

ADDITIONAL INFORMATION

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CITY OF GRAND TERRACE, CALIFORNIA

MEASURE I FUND
PROGRAM STATUS: COMPARISON OF 5-YEAR PLAN PROJECT BUDGET

TO CURRENT YEAR EXPENDITURES
Year ended June 30, 2024

11. The Measure I Five Year Capital Improvement Plan for local streets was adopted by Council Resolution No. 2022-23. Of the funds allocated under the Measure I Five Year Capital Improvement Plan, the following programs were affected during the current fiscal year:
5-Year Current Fiscal
Plan Project Year Under/(Over)
Estimate Expenditures Estimate
Local projects
Tree trimming program $ 66,482 241,445 $ 174,963 $
Pavement management program 232,854 1,358,743 1,125,889 Total Measure I fund expenditures $ 299,336

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CITY OF GRAND TERRACE, CALIFORNIA

MEASURE I FUND
MAINTENANCE OF EFFORT: COMPARISON OF BASE LEVEL AMOUNT

TO ANNUAL EXPENDITURES
Year ended June 30, 2024

12. The maintenance of effort base level amount was determined based upon fiscal year 2008/09 spending levels. Excess/(deficient) amounts are carried forward in accordance with the Measure I Strategic Plan.

Actual amounts expended in relation to the base level amount in each year subsequent to the base year are as follows:

General Fund
Street and Cumulative
Highway Base Level Excess/ Excess/
Fiscal Year Ending June 30, Funds Utilized Amount (Deficiency) (Deficiency) 2010 $ 40,142 $ (115,156) $ (75,014) $ (75,014)
2011 160,298 (115,156) 45,142 (29,872)
2012 72,664 (115,156) (42,492) (72,364)
2013 89,957 (115,156) (25,199) (97,563)
2014 99,332 (115,156) (15,824) (113,387)
2015 91,999 (115,156) (23,157) (136,544)
2016 116,749 (115,156) 1,593 (134,951)
2017 148,773 (115,156) 33,617 (101,334)
2018 206,192 (115,156) 91,036 (10,298)
2019 208,718 (115,156) 93,562 83,264
2020 151,991 (115,156) 36,835 120,099
2021 118,280 (115,156) 3,124 123,223
2022 137,766 (115,156) 22,610 145,833
2023 153,444 (115,156) 38,288 184,121

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Crowe LLP
Independent Member Crowe Global
(Continued)

13. INDEPENDENT AUDITOR’S REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND

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

PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS To the Board of Directors
San Bernardino County Transportation Authority
San Bernardino, California
We have audited, in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States, the financial statements of the Measure I Fund of the City of Grand Terrace, California (City), as of and for the year ended June 30, 2024, and the related notes to the financial statements, which collectively comprise the Measure I Fund’s basic financial statements and have issued our report thereon dated November 25, 2024.

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

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

Our consideration of internal control was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control that might be material weaknesses or significant deficiencies and therefore, material weaknesses or significant deficiencies may exist that were not identified. We did identify a deficiency in internal control, described in the accompanying schedule of findings and responses as item 2024-001 that we consider to be a material weakness.

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

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14. The City’s Response to Findings
Government Auditing Standards requires the auditor to perform limited procedures on the City’s response to the findings identified in our audit and described in the accompanying schedule of findings and responses. The City’s response was not subjected to the other auditing procedures applied in the audit of the financial statements and, accordingly, we express no opinion on the response.

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

Crowe LLP
Los Angeles, California
November 25, 2024

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Crowe LLP
Independent Member Crowe Global
(Continued)

15. INDEPENDENT AUDITOR’S REPORT ON COMPLIANCE WITH MEASURE I COMPLIANCE

REQUIREMENTS AND REPORT ON INTERNAL CONTROL OVER COMPLIANCE To the Board of Directors
San Bernardino County Transportation Authority
San Bernardino, California
Report on Compliance with the Measure I Ordinance
We have audited City of Grand Terrace’s (City), compliance with the types of compliance requirements described in Measure I Ordinance (the “Ordinance”), that could have a direct and material effect on the City’s compliance with the Ordinance for the year ended June 30, 2024.

In our opinion, the City complied, in all material respects, with the compliance requirements referred to above that could have a direct and material effect on its Ordinance for the year ended June 30, 2024.

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

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

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

Auditor’s Responsibilities for the Audit of Compliance
Our objectives are to obtain reasonable assurance about whether material noncompliance with the compliance requirements referred to above occurred, whether due to fraud or error, and express an opinion on the City’s compliance based on our audit. Reasonable assurance is a high level of assurance but is not absolute assurance and therefore is not a guarantee that an audit conducted in accordance with GAAS, Government Auditing Standards, and the Ordinance will always detect material noncompliance when it exists. The risk of not detecting material noncompliance resulting from fraud is higher than for that resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Noncompliance with the compliance requirements referred to above is considered material, if there is a substantial likelihood that, individually or in the aggregate, it would influence the judgment made by a reasonable user of the report on compliance about the City’s compliance with the requirements of the Ordinance.

Page 246 of 742 ends

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

Accordingly, no such opinion is expressed.

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

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

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

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

The purpose of this report on internal control over compliance is solely to describe the scope of our testing of internal control over compliance and the results of that testing based on the requirements of the Ordinance. Accordingly, this report is not suitable for any other purpose.

Crowe LLP
Los Angeles, California
November 25, 2024

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CITY OF GRAND TERRACE, CALIFORNIA

MEASURE I FUNDS

SCHEDULE OF FINDINGS AND RESPONSES
Year Ended June 30, 2024

17. FINANCIAL STATEMENT FINDINGS
2024-001 – Interest Income Allocation (Material Weakness) Criteria: Per the Valley Local Street Program Measure I 2010-2040 Strategic Plan, if Measure I funds are invested, they must receive their equitable proration of interest earned on the total funds invested. Several methods are available to determine an equitable distribution of interest earned. It is recommended that a distribution based on average month-end cash balances be employed.

Condition/Context: There was no equitable proration of interest earned to the Measure I Fund's cash and investments balance.

Cause: City management was unaware of the requirement to allocate interest across City funds using an equitable distribution.

Effect: Cash and investments and Investment income were both understated by $16,496 on the balance sheet and statement of revenues, expenditures, and change in fund balance, respectively.

Recommendation: Crowe recommends that the City develop a method to determine an equitable distribution of interest earned going forward and to record this allocation to the Measure I fund.

Views of responsible officials and planned corrective actions: The City concurs with the finding. The City prepared quarterly interest allocations and recorded adjusting entries, which were provided to Crowe.

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CITY OF GRAND TERRACE, CALIFORNIA

MEASURE I FUNDS

SCHEDULE OF PRIOR YEAR FINDINGS
Year Ended June 30, 2024

18. 2023-001 – Bank Reconciliations (Significant Weakness) The City’s bank reconciliation for June 2023 was not prepared until September 2023.

Status: The finding has been rectified. Bank reconciliations are now prepared in a timely manner.

Page 249 of 742 ends

AGENDA REPORT
MEETING DATE: May 13, 2025
TITLE: Approval of the March-2025 Check Register in the Amount of $559,751.44 PRESENTED BY: Christine Clayton, Finance Director
RECOMMENDATION: Approve the Check Register No. 03312025 in the amount of $559,751.44 as submitted, for the month ending March 31, 2025.
2030 VISION STATEMENT:

This staff report supports Goal #1, “Ensuring Our Fiscal Viability”, through the continuous monitoring of expenditure budgets, allocations, and operational costs.

BACKGROUND:

The check register for the month of March-2025 has been prepared in accordance with Government Code §37202 and is hereby submitted for City Council’s approval.

The check register lists all vendor payments for the respective month, along with a brief description of the type of goods or services purchased and the account code(s) associated with each payment. The check registers list all payments made to vendors and employee reimbursements during the month of March-2025.

The attached index to the Check Register is a guideline account list only and is not intended to replace the comprehensive chart of accounts used by the City and Grand Terrace Successor Agency.

Expenditure account number formats are XX-XXX-XXX [Fund-Department-Account]. Expenditures may be made from trust/agency accounts (Fund 23-XXX-) or temporary clearing accounts that do not have a budgetary impact.

DISCUSSION:

CHECK REGISTER
A total of $559,751.44 in accounts payable checks and/or wires were issued during the period for services, reimbursements, supplies, and contracts and are detailed in the individual monthly register.

Below is a table that lists payments larger than $10,000 for the month of March-2025.

Payments larger than $10,000:

Check No. Payee Description Amount
82268 ALESHIRE AND WYNDER LLP JAN 2025 LEGAL SERVICES $25,786.68

Page 250 of 742 ends

82275 EZ SUNNYDAY LANDSCAPING FEB 2025 LANDSCAPING

SERVICES - PARKS, CIVIC

CENTER, CANAL STRIP,

ORIOLE SLOPE, JADEN
COURT; FEB 2025 JADEN

COURT IRRIGATION
MAINTENANCE; FEB 2025

WEED ABATEMENT BETWEEN

ORANGEWOOD AND VAN
BUREN; ANNUAL RESEEDING

OF DOG PARK
$10,145.00
82282 GRAYBAR ELECTRIC

COMPANY

SAFETY BOLLARDS FOR

RICHARD ROLLINS PARK
$17,638.74
82295 MOORE IACOFANO

GOLTSMAN INC
NOV 2024 PROFESSIONAL

SERVICES FOR MAIN STREET

RECYCLING AND DUTCH
BROS; JAN 2025

PROFESSIONAL SERVICES

FOR DUTCH BROS
$11,675.00
82302 SBCTA FY2024-25 GENERAL

ASSESSMENT MEMBERSHIP
DUES
$16,199.00
82330 DEERSKIN MANUFACTURING INSTALLATION OF SAFETY

EQUIPMENT ON ANIMAL

CONTROL VEHICLE
$20,613.00
82349 ON SITE COMPUTING FSX SERVER MIGRATION;

AWS - LASERFICHE

MIGRATION
$10,666.31
82359 SB COUNTY SHERIFF MAR 2025 LAW

ENFORCEMENT SERVICES
$211,676.00
82367 WEST COAST ARBORISTS FEB 2025 CITYWIDE TREE

INVENTORY AND ARBORIST

SERVICES
$17,028.00
17795975 PUBLIC EMPLOYEES

RETIREMENT

CONTRIBUTIONS FOR PAY
DATE 03/06/2025
$11,853.22
17835226 CA PUB EMPLOYEES RETIRE
SYSTEM
MAR 2025 PERS HEALTH

INSURANCE
$28,571.10
24400919 SO CA EDISON COMPANY FEB 2025 ENERGY USAGE $16,888.30 413061925 US BANK FEB-MAR 2025 CAL CARD

CHARGES
$17,961.19

TOTAL PAYMENTS LARGER
THAN $10,000
$416,701.54

Page 251 of 742 ends

PAYROLL
Payroll costs for the month:

Pay Per. Period
Start
Period
End
Pay Date Amount
Mar-25
18 From 2/15/2025 to 2/28/2025 3/6/2025 $79,221.92
19 From 3/1/2025 to 3/14/2025 3/20/2025 $84,157.15
$163,379.07
ENVIRONMENTAL IMPACT:

FISCAL IMPACT:

All disbursements (including payroll) were made in accordance with the approved budget for Fiscal Year 2024-25 in the amount of:

Description Amount
Mar-25
Check
Register $559,751.44
Payroll $163,379.07
$723,130.51

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CITY OF GRAND TERRACE
FY2024-25

GRAND TERRACE CIVIC CENTER
22795 BARTON ROAD GRAND TERRACE, CA 92313

CHECK REGISTER
Account Index
The Grand Terrace City Council meets on the Second Tuesday of each month at 6:00 pm.

City of Grand Terrace Check Register Index
Bill Hussey, Mayor
Michelle Sabino, Mayor Pro Tem
Doug Wilson, Council Member
Jeff Allen, Council Member
Matt Brown, Council Member

Page 253 of 742 ends

Fund Dept Acct
No. Fund Name No. Department Cost Center No. General Account Numbers 09 CHILD CARE FUND 110 CITY COUNCIL 110 SALARIES/WAGES
10 GENERAL FUND 120 CITY MANAGER 115 OVERTIME
11 STREET FUND 125 CITY CLERK 120 COUNCIL STIPENDS
12 STORM DRAIN FUND 140 FINANCE 138 MEDICARE / SUI
13 PARK FUND 160 CITY ATTORNEY 139 EMPLOYEES' BENEFIT PLAN 14 AB 3229 COPS FUND 172 BUILDING & SAFETY 140 RETIREMENT 15 AIR QUALITY IMPROVEMENT FUND 175 PUBLIC WORKS 142 HEALTH/LIFE INSURANCE 16 GAS TAX FUND 180 COMMUNITY EVENTS 143 WORKERS' COMPENSATION 17 TRAFFIC SAFETY FUND 185 RENTAL INSPECTION PROGRAM 210 OFFICE EXPENSE 18 TRANS. DEV. ACT (T D A FUND) 187 ENFORCEMENT PROGRAM 211 POSTAGE & MAILING 19 FACILITIES DEVELOPMENT FUND 190 NON-DEPARTMENTAL 220 SPECIAL DEPARTMENTAL EXP 20 MEASURE I FUND 195 FACILITIES MAINTENANCE 230 ADVERTISING 21 WASTE WATER DISPOSAL FUND 370 PLANNING & DEVELOPMENT SVCS 235 COMMUNICATIONS 22 COMMUNITY DEV. BLOCK GRANT 380 MGT INFORMATION SYSTEMS 238 UTILITIES 25 SPRING MOUNTAIN RANCH FUND 410 LAW ENFORCEMENT 240 RENTS & LEASES 26 LSCPG/ LGHTG ASSESSMENT DIST. 411 ASSET FORFEITURES 244 CUSTODIAL SERVICES 32 S/A CAPITAL PROJECTS FUND 430 RECREATION SERVICES 245 MAINT BLDG GRNDS EQUIPMNT 36 S/A 2011 TABS BOND PROCEEDS 441 CHILD CARE - NUTRITION GRANT 246 MAINT/OPER OF EQUIPMNT 45 CIP - COMMERCE WAY 445 CHILD CARE - TINY TOTS 250 PROFESSIONAL SERVICES 46 CIP - STREET IMPROVEMENTS 446 CHILD CARE - AFTER SCHOOL 251 BANKING SERVICE CHARGES 47 CIP - BARTON RD. BRIDGE PROJECT 447 CHILD CARE - PRE-SCHOOL 252 ROAD MAINTENANCE 48 CIP - CAPITAL PROJECTS FUND 450 PARKS MAINTENANCE 254 STREET SWEEPING 49 CIP - PARKS 461 COMMUNITY GRANTS 255 CONTRACTUAL SERVICES 50 CAPITAL PROJECT BOND PROCEEDS 500 AIR QUALITY PROGRAMS 256 ANIMAL SHELTERING SVCS 52 HOUSING AUTHORITY 510 STREET & SIGNAL LIGHTING 260 INSURANCE & SURETY BONDS 61 COMMUNITY BENEFITS FUND 573 LINE MAINTENANCE 265 MEMBERSHIPS & DUES 62 LIGHT UP GRAND TERRACE FUND 600 ZONE 1 13364 CANAL -TERR PINES 268 TRAINING 63 ILLEGAL FIREWORKS FUND 601 ZONE 3 TRACT 14471 PICO & ORIOLE 270 TRAVEL/CONFERENCES/MTGS 64 PUBLIC SAFETY FUND 602 ZONE 2 14264 FORREST CITY PHASE II 271 MILEAGE 65 SENIOR BUS PROGRAM FUND 603 ZONE 4 TRACT 17766 GREENBRIAR 625 NPDES 66 CAL RECYCLE GRANT 604 ZONE 5 TRACT 18793 PALOMINO 631 STORM DRAIN MAINTENANCE 67 PUBLIC EDUC & GOVT ACCESS (PEG) 605 ZONE 6 TRACT 18071 JADEN 801 PLANNING COMMISSION 68 40TH YR CELEBRATION FUND 606 ZONE 7 TRACT 18604 TESORO/VAN BUREN 804 HISTORICAL & CULTURAL COMM. 69 COMMUNITY DAY FUND 625 NPDES 311 FACILITY IMPROVEMENTS 70 FIXED ASSED/EQUIP REPL FUND 631 STORM DRAIN MAINTENANCE 570 WASTEWATER TREATMENT 73 ACTIVE TRANS PRGM (ATP) GRANT 700 CAPITAL OUTLAY 400 OTHER COMMUNITY GRANTS 74 HIGHWAY SFTY IMPV PRGM (HSIP) 705 EVERY 15 MINUTES 601 ELECTRICAL VEHICLE STATIONS 75 EMER MGMT PREP GRANT (EMPG) 801 PLANNING COMMISSION 700 COMPUTER EQUIPMENT 76 ENHANCED INFRA FIN DIST (EIFD) 804 HISTORICAL & CULTURAL COMMITTEE 701 CAPITAL IMPROVEMENT OTHER 77 SO CAL INCENTIVE PROJECT (SCIP) 805 SENIOR CITIZENS PROGRAM 705 VEHICLES 90 COVID-19 EMERGENCY FUND 808 EMERGENCY OPERATIONS PROG. 998 OVERHEAD COST ALLOCATION 95 DOG PARK ENDOWMENT FUND 999 TRANSFERS 999 TRANSFERS OUT

Page 254 of 742 ends

%+6;1()4#0&6'44#%'
FY202-2

GRAND TERRACE CIVIC CENTER
22795 BARTON ROAD GRAND TERRACE, CA 92313
MONTHLY CHECK REGISTER For the
Period Ending March 31, 202
ŝůů,ƵƐƐĞǇ, Mayor
DŝĐŚĞůůĞ^ĂďŝŶŽ, Mayor Pro Tem
ŽƵŐtŝůƐŽŶ͕ŽƵŶĐŝůDĞŵďĞƌ
:ĞĨĨůůĞŶ͕ŽƵŶĐŝůDĞŵďĞƌ
DĂƚƚƌŽǁŶ͕ŽƵŶĐŝůDĞŵďĞƌ
The Grand Terrace City Council meets on the Second Tuesday of each month at 6:00 pm.

Page 255 of 742 ends

Invoice #
POLYCOM VVX 450 PHONES
AFTER 42 HRS

ADVOCATES FOR THE ENVIRONMENT

ENFORCEMENT
(3) YARD SALE SIGNS
B 23-515-22-00 30.00

30.00 30.00
E 10-160-250-100-000 1,564.88
1,564.88
25,786.68
82269 03/06/2025 JOSEPH ALLEN 02262025 REFUND YARD SALE SIGN DEPOSIT FOR 02/26/2025 B 23-515-90-00 1,877.80
1,877.80
92900 JAN 2025 LEGAL SERVICES - CODE 02/25/2025
E 10-160-250-000-000 3,851.00
3,851.00
92902 JAN 2025 LEGAL SERVICES FOR 02/25/2025
E 10-160-250-100-000 8,093.00
8,093.00
93582 JAN 2025 LEGAL SERVICES - GENERAL 02/25/2025
E 10-160-250-000-000 10,400.00
10,400.00
92899 JAN 2025 LEGAL SERVICES - LITIGATION 02/25/2025
E 10-190-235-000-000 1,333.45
1,333.45
1,333.45
82268 03/06/2025 ALESHIRE AND WYNDER LLP 92897 JAN 2025 LEGAL SERVICES - GENERAL 02/25/2025 E 10-175-218-000-000 2,683.46
2,683.46
2,683.46
82267 03/06/2025 8X8 INC 4877861 MAR 2025 SERVICE CHARGE FOR (46) 03/01/2025 Inv. Date Amount Paid Check Total
82266 03/06/2025 3D CHEMICAL INV-14048 PRESSURE WASHER FOR MAINTENANCE 02/03/2025 Check # Date Vendor Invoice Description
Check Register

CITY OF GRAND TERRACE
As of 3/31/2025

Page 256 of 742 ends

Check # Date Vendor Invoice # Invoice Description Inv. Date Amount Paid Check Total Check Register

CITY OF GRAND TERRACE
As of 3/31/2025

INC HIKE

CITY COUNCIL & PLANNING COMMISSION

BILLING
PROCESSING FOR JAN 2025
FOR JAN 2025

INSURANCE
B 10-022-71-00 157.26
157.26
157.26
E 10-140-255-000-000 62.50

62.50 262.50
82274 03/06/2025 EYEMED FIDELITY SECURITY LIFE 166707421 MAR 2025 EMPLOYEE PAID VISION 02/21/2025 E 10-185-255-000-000 200.00
200.00
175303 GRAND TERRACE- STREET SWEEPING 02/19/2025
E 16-510-255-000-000 834.31
834.31
834.31
82273 03/06/2025 DATA TICKET INC 175501 GRAND TERRACE - CODE ENFORCEMENT 02/19/2025 E 67-380-250-000-000 940.00
940.00
940.00
82272 03/06/2025 CA DEPT OF TRANSPORTATION SL250348 JUL-SEP 2024 SIGNALS AND LIGHTING 02/24/2025 E 10-120-220-200-000 527.00
527.00
527.00
82271 03/06/2025 BENSON PRODUCTIONS 1619 JAN 2025 VIDEOGRAPHER SERVICES FOR 02/11/2025 82270 03/06/2025 ALLIANT INSURANCE SERVICES 2992430 INSURANCE FOR 2025 BLUE MOUNTAIN 02/20/2025

Page 257 of 742 ends

Check # Date Vendor Invoice # Invoice Description Inv. Date Amount Paid Check Total Check Register

CITY OF GRAND TERRACE
As of 3/31/2025

PARKS, CIVIC CENTER, CANAL STRIP, ORIOLE

BETWEEN ORANGEWOOD AND VAN BUREN
8527
TRACT 18070 JADEN

MAINTENANCE
300405 COORDINATOR

HALL AND BLUE MOUNTAIN
E 10-190-220-000-000 200.00
200.00
200.00
E 22-425-312-000-000 2,812.63
2,812.63
2,812.63
82277 03/06/2025 ELYSIA FERNANDEZ 2222 PHOTOGRAPHING SERVICES AT CITY 02/01/2025 150.00
10,145.00
82276 03/06/2025 FAMILY SERVICE ASSOCIATION 01-2025- JAN 2025 CDBG SR CENTER 02/01/2025 750.00
8659 MAR 2025 JADEN CT IRRIGATION 03/03/2025
E 26-605-255-000-000 150.00
E 10-450-245-000-000 1,700.00
1,700.00
FEB 2025 LANDSCAPING SERVICES - 02/18/2025
E 26-605-255-000-000 750.00
E 10-187-257-000-000 3,450.00
3,450.00
8660 ANNUAL RESEEDING FOR DOG PARK 03/03/2025
E 26-600-255-000-000 150.00
E 26-601-255-000-000 80.00
4,095.00
8529 FEB 2025 WEED ABATEMENT ON DITCH 02/18/2025
E 10-175-244-000-000 80.00
E 10-195-245-000-000 200.00
E 10-450-245-000-000 3,585.00
82275 03/06/2025 EZ SUNNYDAY LANDSCAPE 8528 FEB 2025 LANDSCAPING SERVICES - 02/18/2025

Page 258 of 742 ends

Check # Date Vendor Invoice # Invoice Description Inv. Date Amount Paid Check Total Check Register

CITY OF GRAND TERRACE
As of 3/31/2025
(5) YARD SALE SIGNS
(4) YARD SALE SIGNS
PARKS

ROLLINS PARK
E 10-195-245-000-000 250.00
250.00
250.00
E 49-445-700-000-000 17,638.74
17,638.74
17,638.74
82283 03/06/2025 HARBOR ELECTRICAL SERVICES 713 ELECTRICAL REPAIRS AT CITY HALL 02/24/2025 82282 03/06/2025 GRAYBAR ELECTRIC COMPANY 9341096667 SAFETY BOLLARDS FOR RICHARD 03/04/2025 E 10-175-218-000-000 11.77
E 10-195-245-000-000 80.41

92.18 92.18
E 10-175-220-000-000 51.73

51.73 51.73
82281 03/06/2025 GRAINGER 9413998346 SAFETY GLASSES AND URINAL CAKE 02/20/2025 B 23-515-22-00 40.00

40.00 40.00
82280 03/06/2025 FRUIT GROWERS SUPPLY 92515143 FLAGS FOR IRRIGATION MARKERS AT 02/18/2025 B 23-515-22-00 50.00

50.00 50.00
82279 03/06/2025 DIANA FONSECA 03032025 REFUND YARD SALE SIGN DEPOSIT FOR 03/03/2025 82278 03/06/2025 KATHLEEN FISCHER 02262025 REFUND YARD SALE SIGN DEPOSIT FOR 02/26/2025

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CITY OF GRAND TERRACE
As of 3/31/2025

PROCESSING FEES AND RENEWALS

HH LIFE REIMBURSEMENT

WASHER TRAILER

PHOTOCOPIER
E 10-190-212-000-000 142.92
142.92
142.92
E 10-175-246-000-000 490.54
490.54
3,267.15
82288 03/06/2025 KONICA MINOLTA 46581636 FEB-MAR 2025 RENT FOR ADDITIONAL 02/19/2025 E 10-175-246-000-000 2,776.61
2,776.61
03892 TIRE REPLACEMENT ON THE PRESSURE 02/03/2025
E 10-110-142-000-000 359.85
359.85
359.85
82287 03/06/2025 INLAND ROAD SERVICE AND TIRE 03888 TIRE REPLACEMENT FOR SKIP LOADER 01/31/2025 E 10-110-142-000-000 3,488.46
3,488.46
3,488.46
82286 03/06/2025 WILLIAM HUSSEY MAR 2025 BH MAR 2025 BH HLTH REIMBURSEMENT 03/03/2025 E 10-140-250-000-000 241.20
241.20
241.20
82285 03/06/2025 HERMAN HILKEY JAN24-DEC25 2024-2025 LIFE INSURANCE 02/13/2025 82284 03/06/2025 HDL SOFTWARE LLC SIN047483 JAN 2025 BUSINESS LICENSE 01/31/2025 HLTH

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CITY OF GRAND TERRACE
As of 3/31/2025

MAINTENANCE

PHOTOCOPIER SERVICES

FINAL BILL

REIMBURSEMENT - WINTER GUARD

DEVELOPER DEPOSIT ACCOUNT

ROAD SPECIFIC PLAN
B 23-515-59-00 7,668.00
7,668.00
7,668.00
B 23-515-84-00 3,048.75
3,048.75
3,048.75
82293 03/06/2025 MICHAEL BAKER INTERNATIONAL 1239109 JAN 2025 CEQA SUPPORT FOR BARTON 02/12/2025 E 61-461-100-000-000 2,000.00
2,000.00
2,000.00
82292 03/06/2025 MAIN STREET RECYCLING LLC 03042025 REFUND REMAINING BALANCE IN 03/04/2025 E 52-400-250-000-000 539.00
539.00
539.00
82291 03/06/2025 LEGACY REGIMENT BOOSTER 02262025 COMMUNITY BENEFIT FUND EXPENSE 02/26/2025 E 10-190-700-000-000 180.55
180.55
485.18
82290 03/06/2025 LANCE SOLL AND LUNGHARD LLP 67233 2024 HOUSING SUCCESSOR AUDIT - 02/28/2025 E 10-190-700-000-000 304.63
304.63
9010319610 01/15/2025-02/14/2025 CITYWIDE 02/14/2025
82289 03/06/2025 KONICA MINOLTA BUS. SOLUTIONS 500840073 FEB 2025 CITYWIDE PHOTOCOPIER 02/28/2025

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CITY OF GRAND TERRACE
As of 3/31/2025

MAIN STREET RECYCLING

DUTCH BROS

DUTCH BROS
E 10-380-250-000-000 9,931.00
9,931.00
9,931.00
E 10-190-210-000-000 189.87
189.87
522.21
82297 03/06/2025 ON SITE COMPUTING 54004402 MAR 2025 IT SERVICES 02/01/2025 E 10-190-210-000-000 332.34
332.34
411128194001 FY2024-25 OFFICE SUPPLIES 02/10/2025
B 23-515-81-00 420.00
420.00
11,675.00
82296 03/06/2025 ODP BUSINESS SOLUTIONS LLC 409074403001 FY2024-25 OFFICE SUPPLIES 02/17/2025 B 23-515-81-00 1,445.00
1,445.00
0089337 NOV 2024 PROFESSIONAL SERVICES FOR 12/17/2024
B 23-515-84-00 9,810.00
9,810.00
0090220 JAN 2025 PROFESSIONAL SERVICES FOR 02/24/2025
B 10-022-68-00 308.62
308.62
636.96
82295 03/06/2025 MOORE IACOFANO GOLTSMAN INC 0089339 NOV 2024 PROFESSIONAL SERVICES FOR 12/17/2024 B 10-022-68-00 328.34
328.34
PAYDATE 020620 PAYDATE 02062025 ARS RETIREMENT 02/06/2025 02202025 ARS
82294 03/06/2025 MIDAMERICA ADMIN RETIREMENT PAYDATE PAYDATE 02202025 ARS RETIREMENT 02/20/2025

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CITY OF GRAND TERRACE
As of 3/31/2025

PAY PLUS SUBSCRIPTION

DEVELOPMENT
(5) YARD SALE SIGNS
CONTROLLER CC14SP0401 - (26) REVISIONS
CC14SP0401 - (1) REVISION
25-09 MEMBERSHIP DUES
E 16-900-254-000-000 5,854.50
5,854.50
5,854.50
E 10-120-265-000-000 16,199.00
16,199.00
16,199.00
82303 03/06/2025 SCA OF CA LLC CA1000273 FEB 2025 STREET SWEEPING SERVICES 02/28/2025 E 10-140-210-000-000 26.00

26.00 182.00
82302 03/06/2025 SBCTA GA DUES FY2024-25 GENERAL ASSESSMENT 02/20/2025 E 10-140-210-000-000 156.00
156.00
2024-0349PT AMENDED TAX BILL FOR AGENCY 02/13/2025
B 23-515-22-00 50.00

50.00 50.00
82301 03/06/2025 SB COUNTY AUDITOR 2024-0350PT AMENDED TAX BILL FOR AGENCY 02/13/2025 E 10-631-255-000-000 3,805.00
3,805.00
3,805.00
82300 03/06/2025 SONIA ROMO 03032025 REFUND YARD SALE SIGN DEPOSIT FOR 03/03/2025 E 10-140-255-000-000 566.80
566.80
566.80
82299 03/06/2025 Q3 CONSULTING 35232 JAN 2025 STORM DRAIN MASTER PLAN 02/27/2025 82298 03/06/2025 PAY PLUS SOLUTIONS INC 34507 MAR 2025 CALPERS INSIGHT E-TOOLS 03/01/2025

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CITY OF GRAND TERRACE
As of 3/31/2025
INSTALLATION B00-005-581
CANAL

SPICKET BEHIND PITCHING MOUND AT

PICO PARK
E 10-805-245-000-000 21.92

21.92 52.26
E 10-805-245-000-000 30.34

30.34 66816 KEYS FOR SENIOR CENTER 02/28/2025
140.64
1,894.92
82306 03/06/2025 SO CAL LOCKSMITH 66813 KEYS FOR SENIOR CENTER 02/26/2025 212.61
150202353-001 IRRIGATION SUPPLIES FOR PARKS 02/25/2025
E 10-450-245-000-000 140.64
1,541.67
150098762-001 IRRIGATION SUPPLIES FOR HOSE 02/20/2025
E 10-450-245-000-000 212.61
E 10-175-245-000-000 125.85
E 10-195-245-000-000 62.93
E 10-450-245-000-000 1,352.89
B 23-200-23-00 1.00
550.33
550.33
82305 03/06/2025 SITEONE LANDSCAPE SUPPLY 149758913-001 FERTILIZER FOR PARKS, CITY HALL, AND 02/13/2025 R 10-410-01 240.00
R 10-410-06 271.00
R 10-410-09 38.33
82304 03/06/2025 JOHN SINGLEMAN 02112025 REFUND PERMIT FEES FOR GENERATOR 02/11/2025

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CITY OF GRAND TERRACE
As of 3/31/2025
030125 FOR CITY HALL & SENIOR CENTER

AT STORAGE FACILITY

MAINTENANCE CIVIC CENTER, PARKS, AND SENIOR CENTER

CITY HALL

TMOBILE SERVICE
E 10-380-250-000-000 33.15

33.15 33.15

64.00 5,655.00
82310 03/06/2025 T MOBILE FEB25 JAN-FEB 2025 BACKUP INTERNET 02/21/2025 5,591.00
10672 SERVICE CALL: LIBRARY RESTROOMS AT 02/26/2025
E 10-195-245-000-000 64.00
E 10-195-245-000-000 1,922.00
E 10-450-245-000-000 2,885.00
E 10-805-245-000-000 784.00
E 10-125-250-000-000 314.40
314.40
1,709.40
82309 03/06/2025 SUPERIOR BUILDING 10674 MAR 2025 JANITORIAL SERVICES FOR 02/26/2025 E 10-125-250-000-000 1,395.00
1,395.00
8009856764 JAN 2025 RECORDS DESTRUCTION 02/10/2025
82308 03/06/2025 STERICYCLE INC 8009949109 SPECIAL PURGE SERVICE FOR FINANCE 02/21/2025 E 10-190-238-000-000 269.79
E 10-805-238-000-000 270.63
540.42
540.42
82307 03/06/2025 SPARKLETTS 9637116 FEB 2025 BOTTLED WATER SERVICES 03/01/2025

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CITY OF GRAND TERRACE
As of 3/31/2025

GRIFFIN PARK

CITY HALL

SENIOR CENTER

DOG PARK

RICHARD ROLLINS PARK
AND BARTON APN 0276-202-47
AND BARTON APN 0276-202-61
E 10-120-250-000-000 450.00
450.00
900.00
E 10-120-250-000-000 450.00
450.00
GT 027620261 APPRAISAL FOR PROPERTY AT PALM 02/25/2025
E 10-450-245-000-000 93.00

93.00 627.00
82312 03/06/2025 THE APPRAISAL OFFICE GT 027620247 APPRAISAL FOR PROPERTY AT PALM 02/25/2025 E 10-450-245-000-000 93.00

93.00 456562475 FEB 2025 GOPHER CONTROL FOR 02/11/2025
E 10-805-245-000-000 124.00
124.00
456562417 FEB 2025 GOPHER CONTROL FOR 02/11/2025
E 10-195-245-000-000 128.00
128.00
456858559 FEB 2025 PEST CONTROL SVCS FOR 02/21/2025
E 10-450-245-000-000 189.00
189.00
456858530 FEB 2025 PEST CONTROL SERVICES - 02/21/2025
82311 03/06/2025 TERMINIX 456562450 FEB 2025 GOPHER CONTROL FOR 02/11/2025

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CITY OF GRAND TERRACE
As of 3/31/2025
022125 FEB-MAR 2025
022125 FEB-MAR 2025
022125 FEB-MAR 2025
188753101
022125

MAINTENANCE FEE
(2) YARD SALE SIGNS
B 23-515-22-00 20.00

20.00 20.00
E 16-900-220-000-000 71.05

71.05 71.05
82316 03/06/2025 JESSICA VELIZ 03032025 REFUND YARD SALE SIGN DEPOSIT FOR 03/03/2025 E 10-195-245-000-000 323.73
323.73
323.73
82315 03/06/2025 UNDERGROUND SERVICE ALERT 220250313 MAR 2025 MONTHLY DATABASE 03/01/2025

49.44 809.39
82314 03/06/2025 TOP TIER PLUMBING AND ROOTER 2084 SEWER LINE REPAIR AT CITY HALL 03/03/2025 E 10-805-238-000-000 99.99

99.99 CITY HALL CABLE - FEB-MAR 2025 02/21/2025
E 10-190-238-000-000 49.44
E 10-190-238-000-000 329.98
329.98
188753001 SR CENTER INTERNET - HSD3 - 02/21/2025
E 10-450-238-000-000 329.98
329.98
188753201 CITY HALL INTERNET - CITY HALL - 02/21/2025
82313 03/06/2025 TIME WARNER CABLE 188753301 RICHARD ROLLINS PARK INTERNET - 02/21/2025

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CITY OF GRAND TERRACE
As of 3/31/2025
(3) YARD SALE SIGNS

RICHARD ROLLINS PARK
AT VETERAN'S FREEDOM PARK 02/08/2025

INSURANCE
B15
B 10-022-70-00 758.00
758.00
758.00
E 10-140-241-000-000 210.00
210.00
632.00
82322 03/20/2025 AMERITAS LIFE INSURANCE CORP MAR 2025 MAR 2025 EMPLOYEE PAID DENTAL 03/01/2025 E 10-140-241-000-000 422.00
422.00
04/01/2025 - APR 2025 RENT FOR UNIT B15 03/17/2025
B3334
B 23-515-22-00 50.00

50.00 50.00
82321 03/20/2025 A STORAGE PLACE 04/01/2025 - APR 2025 RENT FOR UNIT B3334 03/17/2025 E 49-445-700-000-000 1,136.00
1,136.00
1,136.00
82320 03/06/2025 LARONICA WILLIAMS 02262025 REFUND PARK RESERVATION DEPOSIT 02/26/2025 B 23-515-22-00 30.00

30.00 30.00
82319 03/06/2025 WEST COAST ARBORISTS INC 225846 SPECIFIED GRANT - TREE PRUNING AT 02/26/2025 E 10-190-235-000-000 380.10
380.10
380.10
82318 03/06/2025 ERIC WALKER 03032025 REFUND YARD SALE SIGN DEPOSIT FOR 03/03/2025 82317 03/06/2025 VERIZON WIRELESS 6106844245 ALPR LINE CHARGES DEC24-FEB25 02/23/2025

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CITY OF GRAND TERRACE
As of 3/31/2025
02/28/2025
03/14/2025

CITY COUNCIL & PLANNING COMMISSION

LUIS GARDEA
AT&T
030125 E 10-195-246-000-000 40.00

40.00 40.00
E 10-172-270-000-000 760.00
760.00
760.00
82327 03/20/2025 CHARTER COMMUNICATIONS 234703801 CITY HALL ELEVATOR PHONE - MAR 2025 03/01/2025 E 67-380-250-000-000 580.00
580.00
580.00
82326 03/20/2025 CALIFORNIA BUILDING OFFICIALS 18503 ABM FULL PROGRAM REGISTRATION - 03/06/2025 E 10-120-220-000-000 49.50

49.50 115.50
82325 03/20/2025 BENSON PRODUCTIONS 1620 FEB 2025 VIDEOGRAPHER SERVICES FOR 03/10/2025 E 10-120-220-000-000 66.00

66.00 03142025 STUDENT INTERNSHIP 03/01/2025- 03/14/2025 E 10-808-235-000-000 832.69
4,320.50
4,320.50
82324 03/20/2025 ELIZABETH ATHEY 02282025 STUDENT INTERNSHIP 02/15/2025- 02/28/2025 E 10-190-235-000-000 2,253.34
E 10-450-235-000-000 423.90
E 10-805-235-000-000 810.57
82323 03/20/2025 AT AND T MAR 2025 MAR 2025 AT&T 03/01/2025

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CITY OF GRAND TERRACE
As of 3/31/2025
(3) YARD SALE SIGNS

AT MAIN ST AND MICHIGAN ST

FOR ANIMAL CONTROL VEHICLE

INSURANCE
E 10-195-247-000-000 75.00

75.00 75.00
E 10-450-245-000-000 577.04
577.04
577.04
82333 03/20/2025 EVERON LLC 158204793 JOB# 300502889 TRIP CHARGE 03/05/2025 B 10-022-70-00 145.95
145.95
145.95
82332 03/20/2025 DOG WASTE DEPOT 752975 DOG WASTE ROLL BAGS FOR DOG PARK 03/10/2025 E 10-185-272-000-000 20,613.00
20,613.00
20,613.00
82331 03/20/2025 DENTAL HEALTH SERVICES 2497761 APR 2025 EMPLOYEE PAID DENTAL 03/16/2025 E 10-175-246-000-000 523.48
523.48
523.48
82330 03/20/2025 DEERSKIN MANUFACTURING 5497 INSTALLATION OF SAFETY EQUIPMENT 03/12/2025 B 23-515-22-00 30.00

30.00 30.00
82329 03/20/2025 COUNTY OF RIVERSIDE TLMA ADM TL0000017632 JAN 2025 TRAFFIC SIGNAL MONITORING 03/10/2025 82328 03/20/2025 JIM COTA 03182025 REFUND YARD SALE SIGN DEPOSIT FOR 03/18/2025

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CITY OF GRAND TERRACE
As of 3/31/2025

CANCELLED PROJECT

CLEANING SERVICE FOR SENIOR CENTER

SERVICE FOR SENIOR CENTER

DISPLAY AD
SHARE SA 24-04

HEARING
NOTICE
E 10-125-230-000-000 150.80
150.80
E 10-370-230-000-000 532.80
532.80
8837 GT 01.23.2025 CITY AD: PUBLIC HEARING 01/22/2025
E 10-370-230-000-000 532.80
532.80
13044 GT 02.13.2025 CITY AD: NOTICE OF 02/11/2025
E 10-120-230-000-000 1,200.00
1,200.00
8391 GT 11.21.2024 CITY AD: EQUIPMENT 11/19/2024
E 10-805-245-000-000 804.03
804.03
1,779.03
82336 03/20/2025 GRAND TERRACE CITY NEWS 16193 JAN 2025 WEEKLY QUARTER-PAGE 02/06/2025 E 10-805-245-000-000 975.00
975.00
0001306325 FY2024-25 SEMI-ANNUAL KITCHEN HOOD 03/07/2025 82335 03/20/2025 FIREMASTER 0001306324 FY2024-25 SEMI-ANNUAL GREASE 03/07/2025 B 23-515-31-00 2,800.00
B 23-515-32-00 1,610.00
4,410.00
4,410.00
82334 03/20/2025 BETSY FERNANDEZ 03172025 REFUND DEVELOPER DEPOSIT FEES FOR 03/17/2025

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CITY OF GRAND TERRACE
As of 3/31/2025

CANCELLED PROJECT

SOFTWARE

CLEANING SUPPLIES

TOOLS FOR MAINTENANCE
E 10-175-218-000-000 230.40
230.40
E 10-450-245-000-000 202.21
245.62
3713580 COMPRESSOR FOR SHOP AND SMALL 02/27/2025
264.89
5271517 SPREADERS AND HOOKS 02/05/2025
E 10-175-218-000-000 43.41
E 10-175-210-000-000 7.92
E 10-175-218-000-000 243.41
E 10-195-245-000-000 13.56
E 10-125-210-000-000 29.54

29.54 29.54
82340 03/20/2025 HOME DEPOT CREDIT SERVICE 8901934 SMALL TOOLS, DEADBOLT, AND 02/12/2025 E 10-172-250-000-000 2,826.59
2,826.59
2,826.59
82339 03/20/2025 HIGH DESERT GRAPHICS 53746 NAME BADGE - JESSICA SEGOVIA 03/07/2025 82338 03/20/2025 HDL SOFTWARE LLC SIN047777 FY2024-25 ANNUAL PERMIT TRACKING 03/04/2025 B 23-515-29-00 2,800.00
B 23-515-30-00 1,870.00
4,670.00
4,670.00
E 10-125-230-000-000 108.00
108.00
2,524.40
82337 03/20/2025 VANESSA GUTIERREZ 03172025 REFUND DEVELOPER DEPOSIT FEES FOR 03/17/2025 17037 GT 03.06.2025 CITY AD: CFD NO. 2025-1 02/27/2025

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CITY OF GRAND TERRACE
As of 3/31/2025

BATTERIES

SMALL TOOLS

CONTAINER SHELVES

SUPPLIES

RICHARD ROLLINS PARK
2025060

CONTAINERS AT CITY HALL
E 10-125-210-000-000 57.96

57.96 115.92
E 10-370-210-000-000 57.96

57.96 36100 BUSINESS CARDS - JESSICA SEGOVIA 03/10/2025

33.10 1,237.15
82341 03/20/2025 INLAND BUSINESS FORMS 36102 BUSINESS CARDS - GABRIEL ARGUELLES 03/13/2025 E 10-450-245-000-000 50.48

50.48 SUPPLIES TO INSTALL SHELVES IN THE 01/29/2025
E 10-190-220-000-000 33.10
E 10-190-220-000-000 47.94
E 10-450-245-000-000 4.87

52.81 9510897 SUPPLIES FOR LIGHT BOLLARDS FOR 02/21/2025 E 10-195-245-000-000 66.68

66.68 3620564 WIRE CONNECTORS AND MAINTENANCE 01/28/2025 E 10-175-218-000-000 58.96
E 10-195-245-000-000 10.84

69.80 4273090 PLYWOOD FOR TRAILER AND WOOD FOR 02/26/2025 E 10-175-218-000-000 183.78
E 10-450-245-000-000 39.59
223.37
7047840 SUPPLIES FOR CONTAINER SHELVES AND 02/13/2025
40354 CLEANING SUPPLIES AND TOOL 02/20/2025

Page 273 of 742 ends

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CITY OF GRAND TERRACE
As of 3/31/2025
(1) YARD SALE SIGN

PHOTOCOPIERS
(5) YARD SALE SIGNS
INSURANCE 2025
B 23-515-22-00 50.00

50.00 50.00
E 10-625-255-000-000 620.94
620.94
620.94
82346 03/20/2025 CLAUDIA MARIN 03182025 REFUND YARD SALE SIGN DEPOSIT FOR 03/18/2025 1,349.77
1,349.77
82345 03/20/2025 LYNN MERRILL AND ASSOCIATES 25-8 FEB 2025 NPDES SUPPORT SERVICES 03/17/2025 E 16-175-142-000-000 12.75
E 52-400-142-000-000 2.16
E 65-425-142-000-000 8.21
E 10-185-142-000-000 8.82
E 10-370-142-000-000 27.48
E 10-450-142-000-000 18.51
E 10-140-142-000-000 49.10
E 10-172-142-000-000 23.86
E 10-175-142-000-000 34.16
B 10-022-66-00 1,086.98
E 10-120-142-000-000 63.00
E 10-125-142-000-000 14.74
E 10-190-212-000-000 260.32
260.32
260.32
82344 03/20/2025 LINCOLN NATIONAL LIFE LCLN APR APR 2025 LIFE/AD&D/DEP LIFE/WI/LTD 04/01/2025 B 23-515-22-00 10.00

10.00 10.00
82343 03/20/2025 KONICA MINOLTA 46628107 MAR-APR 2025 RENT FOR (2) 03/02/2025 82342 03/20/2025 ERIC JOHNSON 03172025 REFUND YARD SALE SIGN DEPOSIT FOR 03/17/2025

Page 274 of 742 ends

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CITY OF GRAND TERRACE
As of 3/31/2025

BARTON ROAD SPECIFIC PLAN
RICHARD ROLLINS PARK 03/08/2025

SERVICES LOCATIONS THROUGHOUT THE CITY
(5) YARD SALE SIGNS
B 23-515-22-00 50.00

50.00 50.00
E 10-175-244-000-000 731.30
731.30
731.30
82352 03/20/2025 RAY PARRA 03182025 REFUND YARD SALE SIGN DEPOSIT FOR 03/18/2025 B 23-515-22-00 50.00

50.00 50.00
82351 03/20/2025 PACIFIC PRODUCTS AND 35635 SIGN REPLACEMENTS AT VARIOUS 03/10/2025 E 10-125-250-000-000 4,954.83
4,954.83
10,666.31
82350 03/20/2025 DANIEL ORTEGA 03182025 REFUND RESERVATION DEPOSIT FOR 03/18/2025 E 70-190-700-001-000 5,711.48
5,711.48
54004454 AWS - LASERFICHE MIGRATION 03/05/2025
E 10-190-210-000-000 83.96

83.96 83.96
82349 03/20/2025 ON SITE COMPUTING 54004455 FSX SERVER MIGRATION 03/05/2025 B 23-515-59-00 2,561.50
2,561.50
2,561.50
82348 03/20/2025 ODP BUSINESS SOLUTIONS LLC 410070080001 FY2024-25 OFFICE SUPPLIES 02/28/2025 82347 03/20/2025 MICHAEL BAKER INTERNATIONAL 1242323 FEB 2025 PROFESSIONAL SERVICES FOR 03/17/2025

Page 275 of 742 ends

Check # Date Vendor Invoice # Invoice Description Inv. Date Amount Paid Check Total Check Register

CITY OF GRAND TERRACE
As of 3/31/2025

FOR BACKHOE
SENIOR CENTER 03/08/2025

DEP WASTE SERVICES
(2) YARD SALE SIGNS
MAP
CONTROLLER CC14SP0401 - (17) REVISIONS
E 10-140-210-000-000 442.00
442.00
442.00
E 10-370-210-000-000 2.00

2.00 2.00
82358 03/20/2025 SB COUNTY AUDITOR 2024-0383PT AMENDED TAX BILL FOR AGENCY 03/10/2025 B 23-515-22-00 20.00

20.00 20.00
82357 03/20/2025 SB COUNTY ASSESSOR 109360 MAR 2025 MONTHLY ASSESSOR PARCEL 03/06/2025 E 10-187-258-000-000 5,273.74
5,273.74
5,273.74
82356 03/20/2025 OZEM SANLI 03182025 REFUND YARD SALE SIGN DEPOSIT FOR 03/18/2025 B 23-515-22-00 200.00
200.00
200.00
82355 03/20/2025 SAN BERNARDINO COUNTY FIRE GT425CC APR-JUN 2025 HOUSEHOLD HAZARDOUS 03/11/2025 E 10-175-246-000-000 5,305.16
5,305.16
5,305.16
82354 03/20/2025 SHARON ROBERTSON 03182025 REFUND RESERVATION DEPOSIT FOR 03/18/2025 82353 03/20/2025 QUINN RENTAL SERVICES WOA00062137 FUEL INJECTION PUMP REPLACEMENT 02/28/2025

Page 276 of 742 ends

Check # Date Vendor Invoice # Invoice Description Inv. Date Amount Paid Check Total Check Register

CITY OF GRAND TERRACE
As of 3/31/2025
030825 RENTAL

MAINTENANCE

PLATFORM INTEGRATION
E 10-120-250-000-000 9,740.00
9,740.00
9,740.00
E 10-125-250-000-000 315.60
315.60
315.60
82363 03/20/2025 SUPERC AI INC 1039 CENTRALIZED COMMUNITY CALENDAR 03/10/2025 E 16-510-255-000-000 557.55
557.55
1,219.55
82362 03/20/2025 STERICYCLE INC 8010160016 FEB 2025 RECORDS DESTRUCTION 03/10/2025 E 16-510-255-000-000 662.00
662.00
22147767 FEB 2025 ROUTINE TRAFFIC SIGNAL 02/28/2025
E 10-190-238-000-000 49.00

49.00 49.00
82361 03/20/2025 ST FRANCIS ELECTRIC 22147768 FEB 2025 RESPONSE TRAFFIC SIGNAL 02/28/2025 211,676.00
211,676.00
82360 03/20/2025 SPARKLETTS 16179154 03/08/2025 WATER FILTRATION SYSTEM 03/08/2025 E 10-410-255-000-000 3,083.00
E 10-410-256-000-000 193,177.00
E 14-411-256-000-000 15,416.00
82359 03/20/2025 SB COUNTY SHERIFF 26167 MAR 2025 LAW ENFORCEMENT SERVICES 03/01/2025

Page 277 of 742 ends

Check # Date Vendor Invoice # Invoice Description Inv. Date Amount Paid Check Total Check Register

CITY OF GRAND TERRACE
As of 3/31/2025
DUES

PICO PARK

AND ARBORIST SERVICES

SVCS FOR BUILDING & SAFETY

SERVICES

JAY GEES
B 23-520-05-00 648.39
648.39
6,337.64
E 46-900-321-000-000 1,963.00
1,963.00
00421451 JAN 2025 PLAN CHECKING SERVICES FOR 02/28/2025 E 10-172-250-100-000 3,726.25
3,726.25
00421459 JAN 2025 CIP 2024-25 INSPECTION 02/28/2025
E 20-100-245-000-000 17,028.00
17,028.00
17,028.00
82368 03/20/2025 WILLDAN 002-34272 FEB 2025 PLAN CHECK/ INSPECTION 03/05/2025 E 10-195-245-000-000 5,349.84
5,349.84
5,349.84
82367 03/20/2025 WEST COAST ARBORISTS INC 226243 FEB 2025 CITYWIDE TREE INVENTORY 02/28/2025 E 10-450-245-000-000 158.00
158.00
158.00
82366 03/20/2025 TOP TIER PLUMBING AND ROOTER 2093 SEWER LINE MAINTENANCE AT CITY HALL 03/07/2025 B 10-022-72-00 595.56
595.56
595.56
82365 03/20/2025 TERMINIX 457126483 FEB 2025 GOPHER CONTROL FOR 02/11/2025 82364 03/20/2025 TEAMSTERS LOCAL 1932 044 APR 2025 EMPLOYEE PAID MEMBERSHIP 03/14/2025

Page 278 of 742 ends

Check # Date Vendor Invoice # Invoice Description Inv. Date Amount Paid Check Total Check Register

CITY OF GRAND TERRACE
As of 3/31/2025
03062025 PERS DATE 03/06/2025
SYSTEM HPERS ACH 1002853861

GAS SERVICE
28,571.10
28,571.10
E 10-450-142-000-000 2,229.87
E 16-175-142-000-000 1,114.95
E 65-425-142-000-000 830.81
E 10-185-142-000-000 1,759.93
E 10-190-142-000-000 5,978.09
E 10-370-142-000-000 830.81
E 10-140-142-000-000 2,590.74
E 10-172-142-000-000 1,858.24
E 10-175-142-000-000 4,088.14
B 10-022-61-00 3,278.13
E 10-120-142-000-000 3,180.58
E 10-125-142-000-000 830.81
B 10-022-62-00 11,853.22
11,853.22
11,853.22
17835226 03/03/2025 CA PUB EMPLOYEES RETIRE 03012025 MAR 2025 PERS HEALTH INSURANCE 03/01/2025 1,833.00
1,833.00
17795975 03/18/2025 PUBLIC EMPLOYEES RETIREMENT PAYDTE RETIREMENT CONTRIBUTIONS FOR PAY 03/06/2025 E 10-172-272-000-000 122.00
E 10-175-272-000-000 1,560.03
E 10-185-272-000-000 150.97
3102025 03/10/2025 WEX BANK 103388125 FEB-MAR 2025 VEHICLE FUEL CHEVRON 03/06/2025 E 10-190-238-000-000 577.86
E 10-805-238-000-000 218.35
796.21
796.21
710509 03/12/2025 SO CA GAS COMPANY FEB 2025 FEB 2025 GAS SERVICE 03/10/2025

Page 279 of 742 ends

Check # Date Vendor Invoice # Invoice Description Inv. Date Amount Paid Check Total Check Register

CITY OF GRAND TERRACE
As of 3/31/2025
03062025 457 CONFIRM #1002866653
EDISON
E 26-605-238-000-000 55.17
E 65-425-700-000-000 195.00
16,888.30
16,888.30
E 26-602-238-000-000 87.12
E 26-603-238-000-000 14.52
E 26-604-238-000-000 68.56
E 16-510-238-000-000 7,782.48
E 26-600-238-000-000 77.44
E 26-601-238-000-000 62.92
E 10-175-238-000-000 8.32
E 10-190-238-000-000 4,865.80
E 10-450-238-000-000 3,670.97
24400919 03/04/2025 SO CA EDISON COMPANY FEB 2025 FEB 2025 EDISON 03/01/2025 B 10-022-63-00 2,495.00
B 10-022-64-00 497.66
2,992.66
2,992.66
17866382 03/18/2025 CALPERS 457 PLAN PAYDATE EFT PAYMENT CALPERS ACH 03/06/2025

Page 280 of 742 ends

Check # Date Vendor Invoice # Invoice Description Inv. Date Amount Paid Check Total Check Register

CITY OF GRAND TERRACE
As of 3/31/2025

CAL CARD
E 10-805-238-000-000 UTILITIES 47.95
E 10-808-225-000-000 POWER OUTAGE -323.24
17,961.19
17,961.19
E 10-370-270-000-000 CONFERENCE 619.92
E 10-450-245-000-000 MTRLS & SUPPLIES 612.24
E 10-805-219-000-000 EQUIPMENT 68.97
E 10-195-245-000-000 MTRLS & SUPPLIES 1,110.04
E 10-370-210-000-000 OFFICE SUPPLIES 96.73
E 10-370-220-000-000 MTRLS & SUPPLIES 2,535.64
E 10-190-220-000-000 MTRLS & SUPPLIES 365.83
E 10-190-265-000-000 MEMBERSHIP/DUES 149.90
E 10-190-272-000-000 VEHICLE MAINT 10.51
E 10-185-218-000-000 UNIFORMS 631.74
E 10-185-268-000-000 TRAINING 598.00
E 10-190-210-000-000 OFFICE SUPPLIES 20.29
E 10-175-270-000-000 CONFERENCE 793.69
E 10-175-272-000-000 VEHICLE MAINT 103.24
E 10-185-210-000-000 OFFICE SUPPLIES 6.42
E 10-175-218-000-000 SMALL TOOLS 136.29
E 10-175-244-000-000 PARKWAY MAINT 2,122.02
E 10-175-268-000-000 TRAINING 150.00
E 10-172-270-000-000 CONFERENCE 644.45
E 10-172-272-000-000 VEHICLE MAINT 1,782.33
E 10-175-210-000-000 OFFICE SUPPLIES 39.81
E 10-140-210-000-000 OFFICE SUPPLIES 69.98
E 10-172-210-000-000 OFFICE SUPPLIES 752.51
E 10-172-218-000-000 UNIFORMS 13.46
E 10-120-270-000-000 CONFERENCE 33.48
E 10-125-210-000-000 OFFICE SUPPLIES 68.94
E 10-125-270-000-000 CONFERENCE 681.97
E 10-110-270-000-000 CONFERENCE 2,457.04
E 10-120-210-000-000 OFFICE SUPPLIES 25.00
E 10-120-220-200-000 CITY EVENTS 1,536.04
413061925 03/07/2025 US BANK FEB2025 FEB-MAR 2025 CAL CARD CHARGES 03/06/2025

Page 281 of 742 ends

Check # Date Vendor Invoice # Invoice Description Inv. Date Amount Paid Check Total Check Register

CITY OF GRAND TERRACE
As of 3/31/2025

CHARGES
Christine Clayton, Finance Director
City of Grand Terrace
IN ACCORDANCE WITH CALIFORNIA GOVERNMENT CODE SECTION 37202, I HEREBY CERTIFY THAT, TO THE BEST OF MY KNOWLEDGE, THE AFORE LISTED

CHECKS FOR PAYMENT OF CITY LIABILITIES HAVE BEEN AUDITED BY ME AND ARE ACCURATE, NECESSARY AND APPROPRIATE EXPENDITURES FOR THE OPERATION OF THE CITY. I FURTHER CERTIFY, TO THE BEST OF MY KNOWLEDGE, THAT THE CITY HAS AVAILABLE FUNDS FOR PAYMENT THEREOF. 2,665.80
2,665.80
Total Checks: 559,751.44
E 10-190-235-000-000 392.96
E 10-370-235-000-000 198.98
E 65-425-235-000-000 69.54
E 10-172-235-000-000 198.98
E 10-175-235-000-000 952.34
E 10-185-235-000-000 246.42
E 10-120-235-000-000 208.62
E 10-125-235-000-000 69.54
E 10-140-235-000-000 328.42
835266278 03/04/2025 VERIZON WIRELESS 6104889221 JAN-FEB 2025 MONTHLY PHONE 02/01/2025

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AGENDA REPORT
MEETING DATE: May 13, 2025
TITLE: Thirty-Second Amendment to Law Enforcement Services Contract No. 94- 797 with the County of San Bernardino to Provide Law Enforcement Services for Fiscal Year 2025-2026 to the City of Grand Terrace
PRESENTED BY: Konrad Bolowich, City Manager
RECOMMENDATION: Approve the Thirty-First Amendment to Law Enforcement Services Contract No. 94-797 with the County of San Bernardino to provide Law Enforcement Services from the Sheriffs’ Department for Fiscal Year 2025-26; and Authorize the City Manager to execute the contract.
2030 VISION STATEMENT:
• Goal #1, “Ensuring Our Fiscal Viability,” through the continuous monitoring of expenditure budgets, allocations, and operational costs; and
• Goal #2, “Maintaining Public Safety,” by ensuring adequate staff levels for police services for our Community.

BACKGROUND:

Since incorporation, the City has contracted with the County of San Bernardino for law enforcement services provided by the San Bernardino County Sheriff's Department (Exhibit 1 – Original Public Safety Services Contract). Each fiscal year, cities that contract for law enforcement services are required to approve a contract amendment that specifies the level of services for that fiscal year (Exhibit 2 - Schedule "A").

DISCUSSION:

As stated in the original 94-797 contract, law enforcement duties to the City shall include:
• enforcement of state statutes;
• enforcement of city ordinances;
• traffic enforcement;
• specialized enforcement such as arson, homicide, juvenile, and narcotics enforcement;
• and attendance at City meetings.

These services shall be provided by the County personnel as specified in the attached Proposed Schedule “A.”
Effective July 1, 2025, Contract No. 94-797 to provide law enforcement services to the City of Grand Terrace is hereby amended by replacing Schedule A referred to in Section II. CONSIDERATION, with Schedule A attached hereto and incorporated herein by this reference.

Except as amended, all other terms and conditions of this contract remain as stated therein.

Page 284 of 742 ends

ENVIRONMENTAL IMPACT:

None.

FISCAL IMPACT:

The Thirty-Second Amendment to the Agreement for law enforcement services is a contractual obligation of $2,525,581, of which may be subject to change upon approval of the Board of Supervisors. City staff has included a $2,525,581 budget allocation in the proposed FY2025-26 budget for law enforcement services.

Page 285 of 742 ends

EARLENE SPROAT, CLERK OF THE BOARD
BY
DATED : JULY 2
34b ITEM
• 94-797
Sheriff
Inc Cities
Grand Terrace

MINUTES OF THE BOARD OF SUPERVISORS

OF SAN BERNARDINO COUNTY, CALIFORNIA
JULY 26, 1994
FROM: RICHARD G. WILLIAMS, SF1RIFF
SUBJECT: LAW ENFORCEMENT SERVICE CONTRACT WITH THE CITY OF GRAND TERRACE RECOMMENDATION:

Approve law enforcement service contract with the City of Grand Terrace.

REASON FOR RECOMMENDATION:

During the past year the County and Cities receiving contract law enforcement services have negotiated a variety of issues which has resulted in revised language for the law cnforcement contracts. Approval of this contract will allow for old contract language to be replaced and update costs to current fiscal year 1 ;:ve.'s and continue services for FY 94/95. - REVIEW BY OTHER DEPARTMENTS:

This contract has been reviewed and approved as to form by County Risk Management and Chief Deputy County Counsel Ron Reitz.

FINANCIAL DATA:

The annual cost of $1,719,109 has been included in the Sheriff's Proposed Budget for FY 94/95. All costs associated with this contract will be recovered through contract reverie . No net cost to County.

Action of the Board of Supervisors
AGREEMENT NO. 94-797
APPROVER,,BOARD `OF SUPERVISORS
COUNTY00'iAN BERNARDINO

MOTION SECOND AYE AYE AYE MOVE
1 2 3 4 5
cc: Sheriff w/agreement
Contractor w/agreement
c/o Sheriff
Auditor w/agreement
Affirmative Action
Risk Management
CAO
File
ch

Page 286 of 742 ends

County of San Bernardino
F A S

STANDARD CONTRACT

FOR COUNTY USE ONLY
w X
E New
Chang
Cancel
e
Vendor Code I
I SC
Dept.

SHR
I
A
Contract Number
9 47-2 7
County Department Dept. Orgn.

SHERIFF SHR SHR
Contractor's License No.

County Department Contract Representative Ph. Ext.

ROBERT W. TREMAINE (909) 387-3746
Amount of Contract
*1,719,109.00
Fund Dept. Organization Appr. Obj/Rev Source Activity GRC/PROJ/JOB Number Commodity Code Estimated Payment Total by Fiscal Year
FY Amount I/D FY Amount I/D
Project Name 93/94 $859,596 I
CONTRACT LAW 94 / 95$895,513 I

ENFORCEMENT
THIS CONTRACT is entered into in the State of California by and between the County of San Bernardino, hereinafter called the County, and
Name

CITY OF GRAND TERRACE
Address
22795 BARTON ROAD
GRAND TERRACE, CA 92313
Phone Birth Date
Federal ID No. or Social Security No.

IT IS HEREBY AGREED AS FOLLOWS:
(Use space below and additional bond sheets. Set forth service to be rendered, amount to be paid, manner of payment, time for performance or completion, determination of satisfactory performance and cause for termination, other terms and conditions, and attach plans, specifications, and addenda, if any.)

AMENDED LAW ENFORCEMENT SERVICE CONTRACT
WHEREAS, CITY and COUNTY desire to provide by contract for performance of law enforcement services within the territorial boundaries of CITY; NOW, THEREFORE, IT IS AGREED AS FOLLOWS:

COUNTY shall provide, through the Sheriff of San Bernardino County (hereinafter referred to as "Sheriff"), law enforcement within the corporate limits of CITY as same now exist, or as such limits may be modified by annexation or exclusion during the term of this agreement.

The law enforcement services to be provided by COUNTY and furnished to CITY hereunder shall include:
hereinafter called CITY
02-12311.000 Rev. 11/91 Page 16 of Page 287 of 742
A. Enforcement of state statutes;
B. Enforcement of ordinances of CITY of the type customarily enforced by the Sheriff within the unincorporated territory of the County; C. Traffic enforcement, with the exception of such traffic enforcement as may be provided by the California Highway Patrol on the freeway traversing CITY; D. Detective, juvenile, and other specialized services such as arson, homicide, and narcotics enforcement;
E. Attendance at meetings of the City Counsel of CITY and such other meetings of commissions or boards of CITY as CITY may specify.

Services to be provided by COUNTY shall include Sheriff's personnel and automobiles as specified in Schedule "A" for law enforcement services. Those personnel and automobiles are to be assigned at the discretion of the Sheriff based on the needs of the community.

The services to be provided by COUNTY hereunder shall also include all equipment (including repairs thereto or depreciation thereon), supplies, communications, administration, labor, vacation, and sick leave, any COUNTY retirement contributions, gasoline, oil, and traveling expenses and all other services, obligations or expenditures necessary or incidental to the performance of the duties to be performed by Sheriff under the terms of this agreement. There shall be no reduction in COUNTY compensation under this agreement for normal downtime of vehicles. In all instances where special supplies, stationary, notices, forms, and the like are to be issued in the name of CITY and approved by the Sheriff, the same shall be supplied by CITY at its own cost and expense.

Nothing in this contract is intended to alter the effect of any statute or COUNTY ordinance related to fees for housing of inmates detained for CITY ordinance violations or for criminal justice administrative fees (Government Code Section 29550, et seq., San Bernardino County Code Section 16.027A). The CITY will be separately billed for those items.

IV.

In consideration for COUNTY'S furnishing and performance of all the services provided for herein, CITY shall pay to COUNTY, upon contract approval, the sum as per Schedule "A," attached per year, payable in monthly installments at the beginning of each calendar month during the period of this agreement. Payments shall be due by the fifth day of each month for that same month's services. Payments received after sixty (60) days of when due shall include simple interest after the 60th day against the amount owing, calculated at the COUNTY'S then current investment pool rate. Said sum is subject to adjustment for any salary increases or fringe benefits which may be granted by the Board of Supervisors to Sheriff's employees. The actual cost of overtime, court appearances, and travel expenses will be billed quarterly.

PAGE 2 of 6

Page 288 of 742 ends

COUNTY shall have the right to renegotiate the rate for services performed under this agreement at the end of each fiscal year, and said rate may be adjusted upward or downward to reflect the actual cost.

CITY is responsible for the validity of its ordinances, including any ordinances or codes incorporated by reference in CITY'S ordinances, and CITY shall defend, hold harmless, and indemnify COUNTY, its officers and employees with respect to any lawsuit or action challenging the validity of a CITY ordinance or with respect to any allegation that any arrest, citation, or other action taken by COUNTY, its officers or employees was taken under an invalid CITY ordinance, except in those cases where the invalidity of such ordinance is the result of actions by the Sheriff's Department.

Otherwise than is stated in this agreement, CITY shall not be obliged to pay, and assumes no liability for any cost, expenditure, charge, or liability whatsoever incurred by COUNTY in or related to the performance of the provisions of this agreement by COUNTY, and COUNTY shall, in consideration for the payment of the sums herein above provided to be paid by CITY to COUNTY, hold CITY harmless from any and all such costs, expenditures, charges, or liabilities except as otherwise provided in this agreement. CITY shall not be liable for compensation or indemnity to any COUNTY employee for injury or sickness arising out of his or her employment while engaged in the performance of this agreement by COUNTY.

CITY shall hold COUNTY harmless for a reduction in law enforcement services resulting from labor relation actions and CITY'S obligation to pay COUNTY shall be reduced for services not performed for that reason.

The term of this contract shall be a period of time commencing on January 1, 1994, and terminating only as hereinafter provided. This agreement may be terminated at any time with or without cause by CITY or by COUNTY upon written notice given to the other at least one (1) year before the date specified for such termination. Any such termination date shall coincide with the end of a calendar month. In the event of such termination, each party shall fully pay and discharge all obligations in favor of the other accruing prior to the date of such termination and each party shall be released from all obligations or performance which would otherwise accrue subsequent to the date of such termination. In the event of termination of this agreement, the COUNTY shall refund any sum previously paid by CITY, which when prorated represents advance payment for months of service which are not performed as a result of such termination. Neither party shall incur any liability to the other by reason of such termination.

Notwithstanding the foregoing, in the event the Sheriff provides any services to CITY on a holdover basis after the date of contract termination, CITY shall fully reimburse COUNTY for all costs of providing such services.

COUNTY shall have the right to terminate this contract if CITY does not make timely payment of its obligations hereunder to COUNTY.

PAGE 3 of 6

Page 289 of 742 ends

Any and all notices required to be given hereunder shall be given in writing by registered or certified mail, postage prepaid. The addresses of the parties hereto until further notice are as follows:

CITY: City of Grand Terrace
22795 Barton Road
Grand Terrace, CA 92313
COUNTY: San Bernardino County Sheriff's Department
Bureau of Administration
P. O. Box 569
San Bernardino, CA 92402-0569
VI.

The standards of performance, the methods of performance, the discipline of officers, the control of personnel, the advancement in compensation of personnel, the determination of proper law enforcement practices and procedures, and all other matters incidental to the manner of performance of services by Sheriff hereunder shall be determined by the Sheriff at his sole discretion. The responsibility of Sheriff and of COUNTY to CITY hereunder shall be to provide, as an independent contracting agency, effective law enforcement of the level herein contracted for, and the CITY shall not have the right to determine or direct the manner or means of the performance.

VII.

All persons directly or indirectly employed by COUNTY in the performance of the services and functions to be provided to CITY hereunder, shall be employees of COUNTY, and no COUNTY employees shall have CITY pension, civil service, or other status or right. Notwithstanding the foregoing, and in order to give official status to the performance of duties by Sheriff's personnel hereunder, every Sheriff's officer or employee engaged in performing any such service or function shall be deemed to be an officer of CITY while performing service for CITY within the scope of this agreement, and such service function shall be a municipal function.

An arrest made by Sheriff's personnel while engaged in the performance of this agreement shall constitute an arrest by an officer employed by CITY, and not an arrest by COUNTY officer, within the meaning of Section 1463 of the Penal Code and any similar or related statute.

VIII.

CITY shall have the right at any time and from time to time during the term of this agreement to request a higher level of law enforcement than that herein contracted for, and within a reasonable time after such requests, COUNTY shall provide such additional personnel and vehicles as may be required to provide such additional law enforcement.

PAGE 4 of 6

Page 290 of 742 ends

In such event, all provisions of this agreement with respect to compensation to be paid by CITY shall remain in full force and effect, but in addition to payment of the sums herein provided, CITY shall pay COUNTY in monthly installments the cost of such additional law enforcement service.

IX.

In the event of riot, civil commotion, or other emergency in the CITY which requires additional emergency or "back-up" service, COUNTY shall provide the same.

In the event of authorized public gatherings in the CITY requiring additional police services, salaries and related costs shall be borne by CITY, except where such authorized public gatherings occur on state or federal property within the CITY limits, such additional costs shall not be chargeable against the CITY.

Not included in riots or related services are salaries or related costs of additional police services for authorized public gatherings. In the event of such an emergency outside of the corporate limits of CITY, personnel or equipment assigned by Sheriff to the performance of COUNTY'S duties hereunder may be utilized by COUNTY in connection with such emergency, however no more than fifty percent (50%) of available personnel and equipment may be assigned outside the CITY boundaries without the mutual agreement of the Sheriff and the City manager. In the event of a major emergency in the CITY and surrounding communities, Sheriff's personnel and equipment shall not be assigned outside the CITY boundaries at a level which would deter from the CITY'S ability to respond to the existing emergency. In cases where the City Manager or his or her designee cannot be consulted prior to such deployment, such advisement must be made to the City Manager's Office immediately or as soon as possible thereafter. In any case the City Manager must be personally informed of the situation immediately or as soon as possible thereafter. The CITY shall be reimbursed for any resultant service not performed.

To facilitate the performance of services hereunder by COUNTY, CITY, its officers, agents, and employee shall give their full cooperation and assistance within the scope of the duties and responsibilities of such officers, agents, and employees.

CITY shall hold COUNTY, its Sheriff, officers, and employees harmless from any and all liability for intentional acts or negligence on the part of CITY, its officers and employees (excluding any employees of COUNTY engaged in the performance of municipal duties hereunder) arising out of the performance of this contract.

XI.

Sheriff shall be designated as the Chief of Police of CITY at all times during the term of this agreement.

PAGE 5 of 6

Page 291 of 742 ends

COUNTY OF N BER ARDINO
Chair
Dated
and of Supervisors
'JUL 26 1994
By
Revieweckfor ocessing
411, 41EN
IpAr viewed as to Affirmative Action
NoCounty ouns
Date 79--P°11-
02-12311-000 Rev. 11/91 Page 66 of
GRAND TERRACE, CA 92313
gthmdrnk.iftatodCAO
Date
Approved as to Legal
Date
Said Sheriff shall designate a station commander to work directly with and provide liaison with the City Manager and other CITY officers of the CITY. The Sheriff's commander shall make regular monthly reports to the City Manager, and such other reports as may be appropriate as determined by the Sheriff, with respect to law enforcement within the corporate limits of CITY.

SIGNEDAND cERT154B01,Tatc ,COPY OF THIS
DOCUMENT HAS Bp NO: T.6.1-, HE CHAIRMAN
OF THE BOARD.

Clerk of the Boaed,df pervisors of the County of San
Bernardino.

CITY OF GRAND TERRACE
(State if corporation, company,etc.)
By
(Authorizea Sig Wt.&
Dated 7 -N-14
Title Cif)/ frianqj nr
Address 22795 BARTON ROAD

Page 292 of 742 ends

SCHEDULE A RATES

LAW ENFORCEMENT CONTRACT

CITY OF GRAND TERRACE
FY 1993/94

SERVICE
FY 1993/94
COST*
1 - 168 Hour General Law Patrol Unit $474,141
2 - 40 Hour General Law Patrol Units 238,018
.50 - 40 Hour Detective Unit 60,726
1 - Community Service Officer 40,487
3 - Radar Units 1,653
1 - Portable Radar Trailer 2,107
.50 - Marked Unit (Sergeant) 6,719
1 - Unmarked Unit Non-Code 3 10,172
CAD/CLETS/RMS 1,107
County Direct Cost 24,466
TOTAL $859,596*

COUNTY DIRECT COSTS ARE THOSE COSTS ASSESSED TO THE SHERIFF'S DEPARTMENT BY THE COUNTY FOR:
o Personnel Liability Insurance
o Vehicle Insurance
o Personnel Bonding Fee
o Facilities Operations Cost

MONTHLY PAYMENT SCHEDULE
1st payment due July 15
2nd thru 12th payment due 5th of each month
$11,809
$10,944
$ 88
$ 1,625
$71,633
$71,633

ADDITIONAL COST BILLED QUARTERLY
City will be billed on a quarterly basis for:

Actual overtime cost (estimated overtime for
FY 1993/94 $8,000)
Professional services from private vendors
Services and supplies above contract formula
* Subject to change due to salary and benefit changes.
(07/01/93) PAGE 1 of 2

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CITY OF GRAND TERRACE

LAW ENFORCEMENT CONTRACT

LEVEL OF SERVICE STAFFING GUIDE
FY 1993/94

SAFETY GENERAL
.25 Lieutenant 1.49 Station Clerks

1.06 Sergeant 1.10 Dispatcher
.56 Deputy III's 1.00 CSO

6.87 Deputy II's .17 Auto. Svcs.

8.74 3.76

VEHICLES EQUIPMENT

3.50 Marked Patrol 3 Radar Guns
.50 Unmarked 1 Portable Radar

1.00 Unmarked Non-Code 3 Trailer

5.00 (07/01/93) PAGE 2 of 2

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SCHEDULE A RATES

LAW ENFORCEMENT CONTRACT

CITY OF GRAND TERRACE
FY 1994/95

SERVICE
FY 1994/95
COST*
1 - 168 Hour General Law Patrol Unit $493,176 2 - 40 Hour General Law Patrol Units 247,976 .50 - 40 Hour Detective Unit 63,888 1 - Community Service Officer 42,668 3 - Radar Units 1,725 1 - Portable Radar Trailer 2,107 .50 - Marked Unit (Sergeant) 6,864 1 - Unmarked Unit Non-Code 3 10,471 CAD/CLETS/RMS 1,107
County Direct Cost 25,531
TOTAL $895,513*

COUNTY DIRECT COSTS ARE THOSE COSTS ASSESSED TO THE SHERIFF'S DEPARTMENT BY THE COUNTY FOR:
o Personnel Liability Insurance $11,809
o Vehicle Insurance $12,009
o Personnel Bonding Fee 88
o Facilities Operations Cost $ 1,625

MONTHLY PAYMENT SCHEDULE
1st payment due July 15, 1994 $74,627
2nd thru 12th payment due 5th of each month $74,626

ADDITIONAL COST BILLED QUARTERLY
City will be billed on a quarterly basis for:

Actual overtime cost (estimated overtime for
FY 1994/95 $8,000)
Professional services from private vendors (i.e., towing, etc.) Services and supplies above contract formula
Subject to change due to salary and benefit changes.
(07/01/94) PAGE 1 of 2

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CITY OF GRAND TERRACE

LAW ENFORCEMENT CONTRACT

LEVEL OF SERVICE STAFFING GUIDE
FY 1994/95

SAFETY GENERAL
.25 Lieutenant

1.06 Sergeant
.56 Deputy III's

6.87 Deputy II's

8.74 1.49 Station Clerks

1.10 Dispatcher

1.00 CSO
.17 Auto. Svcs.

3.76 VEHICLES EQUIPMENT

3.50 Marked Patrol 3 Radar Guns
.50 Unmarked 1 Portable Radar

1.00 Unmarked Non-Code 3 Trailer

5.00 (07/01/94) PAGE 2 of 2

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Standard Contract Page 1 of 4

THE INFORMATION IN THIS BOX IS NOT A PART OF THE CONTRACT AND IS FOR COUNTY USE ONLY Sheriff/Coroner/Public Administrator
Department Contract Representative Carolina Mendoza, Chief Deputy Director of Sheriff’s Administration
Telephone Number (909) 387-0640
Contractor City of Grand Terrace
Contractor Representative Konrad Bolowich, City Manager Telephone Number (909) 954-5175
Contract Term 07/01/2025 through 06/30/2026
Original Contract Amount $ 2,525,581
Amendment Amount --------------
Total Contract Amount $ 2,525,581
Cost Center 4413151000
IT IS HEREBY AGREED AS FOLLOWS:

AMENDMENT No. 32
Effective July 1, 2025, Contract No. 94-797 to provide law enforcement service to the City of Grand Terrace is hereby amended by replacing Schedule A referred to in Section II. CONSIDERATION, with the Schedule A attached hereto and incorporated herein by this reference.

Except as amended, all other terms and conditions of this Contract remain as stated therein.

Contract Number
94-797 A-32
SAP Number
N/A

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[With the exception of signatures, this page is intentionally left blank].

FOR COUNTY USE ONLY
Approved as to Legal Form Reviewed for Contract Compliance Reviewed/Approved by Department Grace B. Parsons, Deputy County Counsel Carolina Mendoza, Chief Deputy Director of Sheriff’s Administration
Date Date Date
SAN BERNARDINO COUNTY City of Grand Terrace
(Print or type name of corporation, company, contractor, etc.) By
Dawn Rowe, Chair, Board of Supervisors (Authorized signature - sign in blue ink) Dated: Name Konrad Bolowich
SIGNED AND CERTIFIED THAT A COPY OF THIS (Print or type name of person signing contract)

DOCUMENT HAS BEEN DELIVERED TO THE
CHAIRMAN OF THE BOARD Title City Manager
Lynna Monell
Clerk of the Board of Supervisors
San Bernardino County
(Print or Type)
By Dated:

Deputy
Address 22795 Barton Road
Grand Terrace, CA 92313-5207

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Page 3 of 4 ends

SCHEDULE A
Law Enforcement Services Contract
City of Grand Terrace
2025-26
FY 2025-26
COST

0.21 - Lieutenant 83,641 1

0.90 - Sergeant 293,309 1

0.56 - Detective/Corporal 154,428 1

5.76 - Deputy Sheriff Tier 2 1,322,767 1

0.14 - Sheriff’s Service Specialist 13,720 1

1.26 - Office Specialist 125,222 1

3.00 - Marked Unit 67,976 2

0.50 - Unmarked Unit 5,698 2

0.50 - Command Staff Vehicle 7,840 2

1.00 - Citizen Patrol Truck 8,763 2
Dispatch Services 146,316 1

9.00 - HTs (Amortization, Access & Maintenance) 14,418

7.00 - Taser Replacement (Amortized over 5-years) 7,221 Administrative Support 12,175
Office Automation 29,958
Body Worn Cameras 9,818
Vehicle Insurance 17,269
Personnel Liability & Bonding 176,722
Workers' Comp Experience Modification (8,355)
County Administrative Cost 36,675
Cost for FY2025-26 $ 2,525,581 1-5
Monthly Payment Schedule
$210,466
2 nd through 12th payments due the 5th of each month: $210,465 1 2
3 4
5 Personnel costs include salary and benefits and are subject to change by Board of Supervisors’ action. Changes in salary and benefit costs will be billed to the City on a quarterly invoice.

Vehicle costs do not include fuel and maintenance. The City is responsible for fuel, repair and maintenance of all contract vehicles, including collision damage. All fuel, repair and maintenance costs incurred by the County will be billed to the City on a quarterly invoice.

No replacement cost is included for grant funded or donated vehicles.

Services and supplies will be billed to the City on a quarterly invoice.

LEVEL OF SERVICE
1 st payment due July 15, 2025:

Grant funded, donated and non-replaceable vehicles will incur a vehicle insurance and equipment connection cost for the period the vehicle is in use. Page 299 of 742

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SCHEDULE A
Law Enforcement Services Contract
City of Grand Terrace
2025-26
Additional Costs Billed Quarterly:

The City will be billed on a quarterly basis for the following items:
• Increase to salaries and benefits resulting from Board of Supervisors-approved changes to Memoranda of Understanding with the County’s various employee organizations. • Actual overtime costs.
• Actual on-call costs.
• Actual costs of vehicle fuel, repair and maintenance, including the costs of collision repair. • Actual costs for services and supplies.

SAFETY: GENERAL:

Lieutenant - 0.21 Office Specialist - 1.26
Sergeant - 0.90 Sheriff's Service Specialist - 0.14
Detective/Corporal - 0.56 Dispatchers - 0.94
Deputy Sheriff - 5.76 2.34

7.43 VEHICLES: DONATED VEHICLES LIST:

Marked Patrol Units - 3.00 Radar Trailer - 1.00 *
Safety Unmarked Units - 0.50 Yamaha UTV - 1.00 *
Command Staff Units - 0.50 2.00 *
Citizen Patrol - 1.00
Donated Vehicles-Ins Only - 2.00 *

7.00 * (Included for insurance costs only)

LEVEL OF SERVICE SUMMARY

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AGENDA REPORT
MEETING DATE: May 13, 2025
TITLE: Award Contracts for CIP 2025-26
PRESENTED BY: Kamran Dadbeh, City Engineer
RECOMMENDATION:

1. Find that Capital Improvement Project (CIP 2025-26) is categorically exempt from the California Environmental Quality Act (CEQA) pursuant to CEQA Guidelines Section 15301(c), and authorize the preparation and filing of a Notice of Exemption, as applicable.

2. Award the construction contract for CIP 2025-26 to Onxy Paving Company, Inc., based on the Base Bid, and approve a public works agreement in the amount of $532,000, plus a 10% contingency in the amount of $53,200. Authorize the City Manager to execute the agreement, subject to approval as to form by the City Attorney.

3. Award a contract to Willdan for inspection services related to CIP 2025-26, in the amount of $36,240, plus a 10% contingency in the amount of $3,624, and authorize the City Manager to execute the agreement, subject to approval as to form by the City Attorney. 2030 VISION STATEMENT:

This staff report supports Goal #2: "Maintain Public Safety" of the 2030 Vision by investing in public infrastructure improvements that enhance community safety and accessibility.

BACKGROUND:

A bid package for CIP 2025-26 was prepared and advertised for bidding on April 17, 2025, and the bid submission period closed on April 30, 2025. Four bidders submitted proposals through a formal bid opening. Since some of the streets being rehabilitated are located in front of schools, the bidders were required to agree that the work would be completed by July 23, 2025, before the start of the 2025-26 school year.

DISCUSSION:

The project involves street rehabilitation, including paving, striping, and sidewalk replacement at the following locations (see attached map):
• Brentwood Street – from Mt. Vernon Avenue to Preston Street • Grand Terrace Road – from Mt. Vernon Avenue to Terrace Court • Michigan Street – from De Berry Street to Van Buren Street Bids were accepted until 10:00 a.m. on April 30, 2025. The City Clerk received the following timely

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bids:
• Hardy & Harper Inc., Lake Forest: $594,000
• R.J. Noble, Orange: $639,615.84
• All American Asphalt, Corona: $568,269
• Onyx Paving Company, Inc., Anaheim: $532,000
In addition, staff solicited a proposal from Willdan for inspection services related to the project, and the proposal for inspection services was $36,240.

Based on the bid results and inspection proposal, staff recommends awarding the construction contract to Onxy Paving Company Inc. the lowest responsible bidder and approving Willdan's proposal for inspection services. Staff requests City Council concurrence with this recommendation.

ENVIRONMENTAL IMPACT:

The proposed project is categorically exempt from the California Environmental Quality Act (CEQA) pursuant to CEQA Guidelines Section 15301(c), which exempts the repair, maintenance, and minor alteration of existing streets, sidewalks, and similar facilities involving negligible or no expansion of existing use. Therefore, the project is not anticipated to have a significant effect on the environment.

FISCAL IMPACT:

This project will be funded through a combination of RMRA (Road Maintenance and Rehabilitation Account) funds, the Gas Tax funds, Measure I funds and associated reserves if needed. The total project cost, including the $532,000 construction contract with Onyx Paving Company, Inc. and the $36,240 inspection services proposal from Willdan, will be covered by these funding sources, ensuring the completion of the street rehabilitation work as outlined in the bid package. The expenditures will be accounted for in Account #46-900-321-000-000 and will be accounted for in the FY2025-26 budget.

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01247.0001/1013746.2 9/4/2024 1

CITY OF GRAND TERRACE

AGREEMENT FOR CONTRACT SERVICES FOR

INSPECTION SERVICES FOR THE
CAPITAL IMPROVEMENT PROJECT (CIP NO. 2025-26)
This “CITY OF GRAND TERRACE AGREEMENT FOR CONTRACT SERVICES FOR INSPECTION SERVICES FOR THE CAPITAL IMPROVEMENT PROJECT (CIP NO. 2025-26) ” (herein “Agreement”) is made and entered into this May 13, 2025, by and between the CITY OF GRAND TERRACE, a California municipal corporation (“City”) and Willdan Engineering, a California corporation (herein “Consultant”). City and Consultant are sometimes hereinafter individually referred to as “Party” and hereinafter collectively referred to as the “Parties.”
NOW, THEREFORE, the Parties hereto agree as follows:

1. SERVICES OF CONSULTANT

1.1 Scope of Services. In compliance with all of the terms and conditions of this Agreement, Consultant shall perform the work or services set forth in the “Scope of Services” attached hereto as Exhibit “A” and incorporated herein by reference. Consultant warrants that it has the experience and ability to perform all work and services required hereunder and that it shall diligently perform such work and services in a professional and satisfactory manner.

1.2 Compliance With Law. All work and services rendered hereunder shall be provided in accordance with all ordinances, resolutions, statutes, rules, and regulations of City and any Federal, State or local governmental agency of competent jurisdiction.

1.3 Licenses, Permits, Fees and Assessments. Consultant shall obtain at its sole cost and expense such licenses, permits, and approvals as may be required by law for the performance of the services required by the Agreement.

1.4 Special Requirements. Additional terms and conditions of this Agreement, if any, which are made a part hereof are set forth in the “Special Requirements” attached hereto as Exhibit “B” and incorporated herein by this reference. In the event of a conflict between the provisions of Exhibit “B” and any other provisions of this Agreement, the provisions of Exhibit “B” shall govern.

2. COMPENSATION

2.1 Contract Sum. For the services rendered pursuant to this Agreement, Consultant shall be compensated in accordance with the “Schedule of Compensation” attached hereto as Exhibit “C” and incorporated herein by this reference, but not exceeding the maximum contract amount of Thirty-Six Thousand Two Hundred Forty Dollars and Zero Cents ($36,240.00) (“Contract Sum”).

2.2 Invoices. Each month Consultant shall furnish to City an original invoice for all work performed and expenses incurred during the preceding month in a form

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2 01247.0001/1013746.2 9/4/2024
approved by City’s Director of Finance. By submitting an invoice for payment under this Agreement, Consultant is certifying compliance with all provisions of the Agreement. The invoice shall detail charges for all necessary and actual expenses by the following categories:
labor (by sub-category), travel, materials, equipment, supplies, and sub-contractor contracts.

Sub-contractor charges shall also be detailed by such categories. Consultant shall not invoice City for any duplicate services performed by more than one person.

City shall independently review each invoice submitted by Consultant to determine whether the work performed, and expenses incurred are in compliance with the provisions of this Agreement. Except as to any charges for work performed or expenses incurred by Consultant which are disputed by City, City will use its best efforts to cause Consultant to be paid within forty five (45) days of receipt of Consultant’s correct and undisputed invoice; however, Consultant acknowledges and agrees that due to City warrant run procedures, City cannot guarantee that payment will occur within this time period. In the event any charges or expenses are disputed by City, the original invoice shall be returned by City to Consultant for correction and resubmission. Review and payment by City of any invoice provided by Consultant shall not constitute a waiver of any rights or remedies provided herein or any applicable law.

2.3 Additional Services. City shall have the right at any time during the performance of the services, without invalidating this Agreement, to order extra work beyond that specified in the Scope of Services or make changes by altering, adding to or deducting from said work. No such extra work may be undertaken unless a written order is first given by the Contract Officer to Consultant, incorporating therein any adjustment in (i) the Contract Sum for the actual cost of the extra work, and/or (ii) the time to perform this Agreement, which said adjustments are subject to the written approval of Consultant. Any increase in compensation of up to ten percent (10%) of the Contract Sum but not exceeding a total contract amount of Five Thousand Dollars ($5,000) or in the time to perform of up to ninety (90) days may be approved by the Contract Officer. Any greater increases, taken either separately or cumulatively, must be approved by the City Council. No claim for an increase in the Contract Sum or time for performance shall be valid unless the procedures established in this Section are followed.

3. PERFORMANCE SCHEDULE

3.1 Time of Essence. Time is of the essence in the performance of this Agreement.

3.2 Schedule of Performance. Consultant shall commence the services pursuant to this Agreement upon receipt of a written notice to proceed and shall perform all services within the time period(s) established in the “Schedule of Performance” attached hereto as Exhibit “D” and incorporated herein by this reference. When requested by Consultant, extensions to the time period(s) specified in the Schedule of Performance may be approved in writing by the Contract Officer but not exceeding thirty (30) days cumulatively.

3.3 Force Majeure. The time period(s) specified in the Schedule of Performance for performance of the services rendered pursuant to this Agreement shall be extended because of any delays due to unforeseeable causes beyond the control and without the fault or negligence of Consultant, including, but not restricted to, acts of God or of the public enemy, unusually severe weather, fires, earthquakes, floods, epidemics, quarantine restrictions, riots, strikes, freight embargoes, wars, litigation, and/or acts of any governmental agency,

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including City, if Consultant shall within ten (10) days of the commencement of such delay notify the Contract Officer in writing of the causes of the delay. The Contract Officer shall ascertain the facts and the extent of delay, and extend the time for performing the services for the period of the enforced delay when and if in the judgment of the Contract Officer such delay is justified. The Contract Officer’s determination shall be final and conclusive upon the Parties to this Agreement. In no event shall Consultant be entitled to recover damages against City for any delay in the performance of this Agreement, however caused, Consultant’s sole remedy being extension of the Agreement pursuant to this Section.

3.4 Term. Unless earlier terminated in accordance with Article 7 of this Agreement, this Agreement shall continue in full force and effect until completion of the services but not exceeding one (1) year from the date hereof, except as otherwise provided in the Schedule of Performance (Exhibit “D”).

4. COORDINATION OF WORK

4.1 Representative of Consultant. Chris Baca is hereby designated as being the representative of Consultant authorized to act on its behalf with respect to the work and services specified herein and make all decisions in connection therewith. All personnel of Consultant and any authorized agents shall be under the exclusive direction of the representative of Consultant. Consultant shall utilize only competent personnel to perform services pursuant to this Agreement. Consultant shall make every reasonable effort to maintain the stability and continuity of Consultant’s staff and subcontractors, and shall keep City informed of any changes.

4.2 Contract Officer. The City Manager of the City of Grand Terrace, or such person as designated by the City Manager, is hereby designated as being the representative City authorized to act in its behalf with respect to the work and services specified herein and to make all decisions in connection therewith (“Contract Officer”).

4.3 Prohibition Against Subcontracting or Assignment. Consultant shall not contract with any entity to perform in whole or in part the work or services required hereunder without the express written approval of City. Neither this Agreement nor any interest herein may be assigned or transferred, voluntarily or by operation of law, without the prior written approval of City. Any such prohibited assignment or transfer shall be void.

4.4 Independent Contractor. Neither City nor any of its employees shall have any control over the manner, mode or means by which Consultant, its agents or employees, perform the services required herein, except as otherwise set forth. Consultant shall perform all services required herein as an independent contractor of City with only such obligations as are consistent with that role. Consultant shall not at any time or in any manner represent that it or any of its agents or employees are agents or employees of City, or that it is a member of a joint enterprise with City.

5. INSURANCE AND INDEMNIFICATION

5.1 Insurance Coverages. Consultant shall procure and maintain, at its sole cost and expense, in a form and content satisfactory to City, during the entire term of this Agreement including any extension thereof, the following policies of insurance which shall cover all elected and appointed officers, employees and agents of City:

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(a) Commercial General Liability Insurance (Occurrence Form CG0001 or equivalent). A policy of comprehensive general liability insurance written on a per occurrence basis for bodily injury, personal injury and property damage. The policy of insurance shall be in an amount not less than $1,000,000.00 per occurrence or if a general aggregate limit is used, either the general aggregate limit shall apply separately to this contract/location, or the general aggregate limit shall be twice the occurrence limit.
(b) Worker’s Compensation Insurance. A policy of worker’s compensation insurance in such amount as will fully comply with the laws of the State of California and which shall indemnify, insure and provide legal defense for Consultant against any loss, claim or damage arising from any injuries or occupational diseases occurring to any worker employed by or any persons retained by Consultant in the course of carrying out the work or services contemplated in this Agreement.
(c) Automotive Insurance (Form CA 0001 (Ed 1/87) including “any auto” and endorsement CA 0025 or equivalent). A policy of comprehensive automobile liability insurance written on a per occurrence for bodily injury and property damage in an amount not less than either (i) bodily injury liability limits of $100,000 per person and $300,000 per occurrence and property damage liability limits of $150,000 per occurrence or (ii) combined single limit liability of $1,000,000. Said policy shall include coverage for owned, non-owned, leased, hired cars, and any other automobile.
(d) Professional Liability. Professional liability insurance appropriate to Consultant’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 five (5) consecutive years following the completion of Consultant’s services or the termination of this Agreement. During this additional 5-year period, Consultant shall annually and upon request of City submit written evidence of this continuous coverage. (e) Additional Insurance. Policies of such other insurance, as may be required in the Special Requirements in Exhibit “B”.
(f) Subcontractors. Consultant shall include all subcontractors as insureds under its policies or shall furnish separate certificates and certified endorsements for each subcontractor. All coverages for subcontractors shall be subject to all of the requirements stated herein.

5.2 General Insurance Requirements.

All of the above policies of insurance shall be primary insurance and shall name City, elected and appointed officers, employees and agents as additional insureds and any insurance maintained by City or officers, employees or agents may apply in excess of, and not contribute with Consultant’s insurance. The insurer is deemed hereof to waive all rights of subrogation and contribution it may have against City, officers, employees and agents and their respective insurers. The insurance policy must specify that where the primary insured does not satisfy the self-insured retention, any additional insured may satisfy the self-insured retention. All of said policies of insurance shall provide that said insurance may not be amended or cancelled by the

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insurer or any Party hereto without providing thirty (30) days prior written notice by certified mail return receipt requested to City. In the event any of said policies of insurance are cancelled, Consultant shall, prior to the cancellation date, submit new evidence of insurance in conformance with this Section 5.1 to the Contract Officer. No work or services under this Agreement shall commence until Consultant has provided City with Certificates of Insurance, additional insured endorsement forms or appropriate insurance binders evidencing the above insurance coverages and said Certificates of Insurance or binders are approved by City. City reserves the right to inspect complete, certified copies of and endorsement to all required insurance policies at any time. Any failure to comply with the reporting or other provisions of the policies including breaches or warranties shall not affect coverage provided to City.

The insurance required by this Agreement shall be satisfactory only if issued by companies qualified to do business in California, rated “A” or better in the most recent edition of Best’s Rating Guide, The Key Rating Guide or in the Federal Register, and only if they are of a financial category Class VII or better, unless such requirements are waived by the City’s Risk Manager or other designee of City due to unique circumstances.

5.3 Indemnification. To the full extent permitted by law, Consultant agrees to indemnify, defend and hold harmless City, its officers, employees and agents (“Indemnified Parties”) against, and will hold and save them and each of them harmless from, any and all actions, either judicial, administrative, arbitration or regulatory claims, damages to persons or property, losses, costs, penalties, obligations, errors, omissions or liabilities whether actual or threatened (herein “claims or liabilities”) that may be asserted or claimed by any person, firm or entity arising out of or in connection with the negligent performance of the work, operations or activities provided herein of Consultant, its officers, employees, agents, subcontractors, or invitees, or any individual or entity for which Consultant is legally liable (“indemnitors”), or arising from Consultant’s or indemnitors’ reckless or willful misconduct, or arising from Consultant’s or indemnitors’ negligent performance of or failure to perform any term, provision, covenant or condition of this Agreement, and in connection therewith:
a. Consultant will defend any action or actions filed in connection with any of said claims or liabilities and will pay all costs and expenses, including legal costs and attorney’s fees incurred in connection therewith;
b. Consultant will promptly pay any judgment rendered against City, its officers, agents or employees for any such claims or liabilities arising out of or in connection with the negligent performance of or failure to perform such work, operations or activities of Consultant hereunder; and Consultant agrees to save and hold City, its officers, agents, and employees harmless therefrom;
c. In the event City, its officers, agents or employees is made a party to any action or proceeding filed or prosecuted against Consultant for such damages or other claims arising out of or in connection with the negligent performance of or failure to perform the work, operation or activities of Consultant hereunder, Consultant agrees to pay to City, its officers, agents or employees, any and all costs and expenses incurred by City, its officers, agents or employees in such action or proceeding, including but not limited to, legal costs and attorney’s fees.

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Consultant shall incorporate similar indemnity agreements with its subcontractors and if it fails to do so Consultant shall be fully responsible to indemnify City hereunder, and failure of City to monitor compliance with these provisions shall not be a waiver hereof. This indemnification includes claims or liabilities arising from any negligent or wrongful act, error or omission, or reckless or willful misconduct of Consultant in the performance of professional services hereunder. The provisions of this Section do not apply to claims or liabilities occurring as a result of City’s sole negligence or willful acts or omissions, but, to the fullest extent permitted by law, shall apply to claims and liabilities resulting in part from City’s negligence, except that design professionals’ indemnity hereunder shall be limited to claims and liabilities arising out of the negligence, recklessness or willful misconduct of the design professional. The indemnity obligation shall be binding on successors and assigns of Consultant and shall survive termination of this Agreement.

6. RECORDS, REPORTS, AND RELEASE OF INFORMATION

6.1 Records. Consultant shall keep, and require subcontractors to keep, such ledgers, books of accounts, invoices, vouchers, canceled checks, reports, studies or other documents relating to the disbursements charged to City and services performed hereunder (the “books and records”), as shall be necessary to perform the services required by this Agreement and enable the Contract Officer to evaluate the performance of such services and shall keep such records for a period of three (3) years following completion of the services hereunder. The Contract Officer shall have full and free access to such books and records at all times during normal business hours of City, including the right to inspect, copy, audit and make records and transcripts from such records.

6.2 Reports. Consultant shall periodically prepare and submit to the Contract Officer such reports concerning the performance of the services required by this Agreement or as the Contract Officer shall require.

6.3 Confidentiality and Release of Information.
(a) All information gained or work product produced by Consultant in performance of this Agreement shall be considered confidential, unless such information is in the public domain or already known to Consultant. Consultant shall not release or disclose any such information or work product to persons or entities other than City without prior written authorization from the Contract Officer.
(b) Consultant shall not, without prior written authorization from the Contract Officer or unless requested by the City Attorney, voluntarily provide documents, 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 Consultant gives City notice of such court order or subpoena.
(c) If Consultant provides any information or work product in violation of this Agreement, then City shall have the right to reimbursement and indemnity from Consultant for any damages, costs and fees, including attorney’s fees, caused by or incurred as a result of Consultant’s conduct.

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(d) Consultant shall promptly notify City should Consultant 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 the work performed thereunder. City retains the right, but has no obligation, to represent Consultant or be present at any deposition, hearing or similar proceeding.

Consultant agrees to cooperate fully with City and to provide City with the opportunity to review any response to discovery requests provided by Consultant.

6.4 Ownership of Documents. All studies, surveys, data, notes, computer files, reports, records, drawings, specifications, maps, designs, photographs, documents and other materials (the “documents and materials”) prepared by Consultant in the performance of this Agreement shall be the property of City and shall be delivered to City upon request of the Contract Officer or upon the termination of this Agreement, and Consultant shall have no claim for further employment or additional compensation as a result of the exercise by City of its full rights of ownership use, reuse, or assignment of the documents and materials hereunder.

Moreover, Consultant with respect to any documents and materials that may qualify as “works made for hire” as defined in 17 U.S.C. § 101, such documents and materials are hereby deemed “works made for hire” for City.

7. ENFORCEMENT OF AGREEMENT AND TERMINATION

7.1 California Law. This Agreement shall be interpreted, construed and governed both as to validity and to performance of the Parties in accordance with the laws of the State of California. Legal actions concerning any dispute, claim or matter arising out of or in relation to this Agreement shall be instituted in the Superior Court of the County of San Bernardino, State of California. In the event of litigation in a U.S. District Court, venue shall lie exclusively in the Central District of California, in the County of San Bernardino, State of California.

7.2 Disputes; Default. In the event that Consultant is in default under the terms of this Agreement, City shall not have any obligation or duty to continue compensating Consultant for any work performed after the date of default. Instead, City may give notice to Consultant of the default and the reasons for the default. The notice shall include the timeframe in which Consultant may cure the default. This timeframe is presumptively thirty (30) days, but may be extended, if circumstances warrant. During the period of time that Consultant is in default, City shall hold all invoices and shall, when the default is cured, proceed with payment on the invoices. If Consultant does not cure the default, City may take necessary steps to terminate this Agreement under this Article.

7.3 Legal Action. In addition to any other rights or remedies, either Party may take legal action, in law or in equity, to cure, correct or remedy any default, to recover damages for any default, to compel specific performance of this Agreement, to obtain declaratory or injunctive relief, or to obtain any other remedy consistent with the purposes of this Agreement. Notwithstanding any contrary provision herein, Consultant shall file a statutory claim pursuant to Government Code Sections 905 et. seq. and 910 et. seq., in order to pursue any legal action under this Agreement.

Except with respect to rights and remedies expressly declared to be exclusive in this Agreement, the rights and remedies of the parties are cumulative and the exercise by either Party

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of one or more of such rights or remedies shall not preclude the exercise by it, at the same or different times, of any other rights or remedies for the same default or any other default by the other Party.

7.4 Termination Prior to Expiration of Term. This Section shall govern any termination of this Contract except as specifically provided in the following Section for termination for cause. City reserves the right to terminate this Contract at any time, with or without cause, upon written notice to Consultant. In addition, Consultant may terminate this Contract at any time for cause, upon sixty (60) days’ advance written notice to City. Upon receipt of any notice of termination, Consultant shall immediately cease all services hereunder except such as may be specifically approved by the Contract Officer. Except where Consultant has initiated termination, Consultant shall be entitled to compensation for all services rendered prior to the effective date of the notice of termination and for any services authorized by the Contract Officer thereafter in accordance with the Schedule of Compensation or such as may be approved by the Contract Officer. In the event Consultant has initiated termination, Consultant shall be entitled to compensation only for the reasonable value of the work product actually produced hereunder, but not exceeding the compensation provided therefore in the Schedule of Compensation Exhibit “C”. In the event of termination without cause pursuant to this Section, the terminating Party need not provide the non-terminating party with the opportunity to cure pursuant to Section 7.2.

7.5 Termination for Default of Consultant. If termination is due to the failure of Consultant to fulfill its obligations under this Agreement, City may, after compliance with the provisions of Section 7.2, take over the work and prosecute the same to completion by contract or otherwise, and Consultant shall be liable to the extent that the total cost for completion of the services required hereunder exceeds the compensation herein stipulated (provided that City shall use reasonable efforts to mitigate such damages), and City may withhold any payments to Consultant for the purpose of set-off or partial payment of the amounts owed City as previously stated.

8. MISCELLANEOUS

8.1 Covenant Against Discrimination. Consultant covenants that, by and for itself, its heirs, executors, assigns and all persons claiming under or through them, that there shall be no discrimination against or segregation of, any person or group of persons on account of race, color, creed, religion, sex, gender, sexual orientation, marital status, national origin, ancestry, or other protected class in the performance of this Agreement. Consultant shall take affirmative action to ensure that applicants are employed and that employees are treated during employment without regard to their race, color, creed, religion, sex, gender, sexual orientation, marital status, national origin, ancestry, or other protected class

8.2 Non-liability of City Officers and Employees. No officer or employee of City shall be personally liable to Consultant, or any successor in interest, in the event of any default or breach by City or for any amount, which may become due to Consultant or to its successor, or for breach of any obligation of the terms of this Agreement.

8.3 Notice. Any notice, demand, request, document, consent, approval, or communication either Party desires or is required to give to the other Party or any other person shall be in writing and either served personally or sent by prepaid, first-class mail, in the case of

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City, to the City Manager and to the attention of the Contract Officer (with her/his name and City title), City of Grand Terrace, 22795 Barton Rd, Grand Terrace, CA 92313, and in the case of Consultant, to the person(s) at the address designated on the execution page of this Agreement.

Either Party may change its address by notifying the other Party of the change of address in writing. Notice shall be deemed communicated at the time personally delivered or in seventytwo (72) hours from the time of mailing if mailed as provided in this Section.

8.4 Integration; Amendment. It is understood that there are no oral agreements between the Parties hereto affecting this Agreement and this Agreement supersedes and cancels any and all previous negotiations, arrangements, agreements and understandings, if any, between the Parties, and none shall be used to interpret this Agreement. This Agreement may be amended at any time by the mutual consent of the Parties by an instrument in writing.

8.5 Severability. In the event that part of this Agreement shall be declared invalid or unenforceable by a valid judgment or decree of a court of competent jurisdiction, such invalidity or unenforceability shall not affect any of the remaining portions of this Agreement which are hereby declared as severable and shall be interpreted to carry out the intent of the Parties hereunder unless the invalid provision is so material that its invalidity deprives either Party of the basic benefit of their bargain or renders this Agreement meaningless.

8.6 Waiver. No delay or omission in the exercise of any right or remedy by non-defaulting Party on any default shall impair such right or remedy or be construed as a waiver. A Party’s consent to or approval of any act by the other Party requiring the Party’s consent or approval shall not be deemed to waive or render unnecessary the other Party’s consent to or approval of any subsequent act. Any waiver by either Party of any default must be in writing and shall not be a waiver of any other default concerning the same or any other provision of this Agreement.

8.7 Attorney’s Fees. If either Party to this Agreement is required to initiate or defend or made a party to any action or proceeding in any way connected with this Agreement, the prevailing Party in such action or proceeding, in addition to any other relief which any be granted, whether legal or equitable, shall be entitled to reasonable attorney’s fees, whether or not the matter proceeds to judgment.

8.8 Interpretation.

The terms of this Agreement shall be construed in accordance with the meaning of the language used and shall not be construed for or against either Party by reason of the authorship of this Agreement or any other rule of construction which might otherwise apply.

8.9 Counterparts and Electronic Signatures.

This Agreement may be executed in counterparts, each of which shall be deemed to be an original, and such counterparts shall constitute one and the same instrument. The words “execution,” “signed,” “signature,” and words of like import in this Agreement or in any other certificate, agreement or document related to this Agreement, shall include images of manually executed signatures transmitted by facsimile or other electronic format (including, without limitation, “pdf”, “tif” or “jpg”) and other electronic signatures (including, without limitation, DocuSign and AdobeSign). The use of electronic signatures and electronic records (including,

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without limitation, any contract or other record created, generated, sent, communicated, received, or stored by electronic means) shall be of the same legal effect, validity and enforceability as a manually executed signature or use of a paper-based record-keeping system to the fullest extent permitted by applicable law, including the Federal Electronic Signatures in Global and National Commerce Act, the California Uniform Electronic Transactions Act and any other applicable law, including, without limitation, any state law based on the Uniform Electronic Transactions Act or the Uniform Commercial Code.

8.10 Warranty & Representation of Non-Collusion. No official, officer, or employee of City has any financial interest, direct or indirect, in this Agreement, nor shall any official, officer, or employee of City participate in any decision relating to this Agreement which may affect his/her financial interest or the financial interest of any corporation, partnership, or association in which (s)he is directly or indirectly interested, or in violation of any corporation, partnership, or association in which (s)he is directly or indirectly interested, or in violation of any State or municipal statute or regulation. The determination of “financial interest” shall be consistent with State law and shall not include interests found to be “remote” or “noninterests” pursuant to Government Code Sections 1091 or 1091.5. Consultant warrants and represents that it has not paid or given, and will not pay or give, to any third party including, but not limited to, any City official, officer, or employee, any money, consideration, or other thing of value as a result or consequence of obtaining or being awarded any agreement. Consultant further warrants and represents that (s)he/it has not engaged in any act(s), omission(s), or other conduct or collusion that would result in the payment of any money, consideration, or other thing of value to any third party including, but not limited to, any City official, officer, or employee, as a result of consequence of obtaining or being awarded any agreement. Consultant is aware of and understands that any such act(s), omission(s) or other conduct resulting in such payment of money, consideration, or other thing of value will render this Agreement void and of no force or effect.

Consultant’s Authorized Initials _______

8.11 Corporate Authority. The persons executing this Agreement on behalf of the Parties hereto warrant that (i) such Party is duly organized and existing, (ii) they are duly authorized to execute and deliver this Agreement on behalf of said Party, (iii) by so executing this Agreement, such Party is formally bound to the provisions of this Agreement, and (iv) the entering into this Agreement does not violate any provision of any other Agreement to which said Party is bound. This Agreement shall be binding upon the heirs, executors, administrators, successors and assigns of the Parties.
[Signatures on the following page.]

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IN WITNESS WHEREOF, the Parties hereto have executed this Agreement on the date and year first-above written.

CITY:

City of Grand Terrace, a municipal corporation
______________________________________
Konrad Bolowich, City Manager
ATTEST:
______________________________________
Daysi Alcocer, City Clerk
APPROVED AS TO FORM:

ALESHIRE & WYNDER, LLP
______________________________________
Adrian R. Guerra, City Attorney
CONSULTANT:

Willdan Engineering, a California corporation
By: __________________________________
Name:

Title:

By: __________________________________
Name:

Title:

Address: 13191 Crossroads Parkway North, Suite
405, Industry, CA 91746
______________________________
Two corporate officer signatures required when Consultant is a corporation, with one signature required from each of the following groups: 1) Chairman of the Board, President or any Vice President; and 2) Secretary, any Assistant Secretary, Chief Financial Officer or any Assistant Treasurer. CONSULTANT’S

SIGNATURES SHALL BE DULY NOTARIZED, AND APPROPRIATE ATTESTATIONS SHALL BE

INCLUDED AS MAY BE REQUIRED BY THE BYLAWS, ARTICLES OF INCORPORATION, OR OTHER RULES OR REGULATIONS APPLICABLE TO CONSULTANT’S BUSINESS ENTITY.

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CALIFORNIA ALL-PURPOSE ACKNOWLEDGMENT

STATE OF CALIFORNIA

COUNTY OF SAN BERNARDINO
On __________, 2025 before me, ________________, personally appeared ________________, proved to me on the basis of satisfactory evidence to be the person(s) whose names(s) is/are subscribed to the within instrument and acknowledged to me that he/she/they executed the same in his/her/their authorized capacity(ies), and that by his/her/their signature(s) on the instrument the person(s), or the entity upon behalf of which the person(s) acted, executed the instrument.

I certify under PENALTY OF PERJURY under the laws of the State of California that the foregoing paragraph is true and correct.

WITNESS my hand and official seal.

Signature: _____________________________________

OPTIONAL
Though the data below is not required by law, it may prove valuable to persons relying on the document and could prevent fraudulent reattachment of this form.

CAPACITY CLAIMED BY SIGNER DESCRIPTION OF ATTACHED DOCUMENT

INDIVIDUAL

CORPORATE OFFICER
_______________________________

TITLE(S)

PARTNER(S) LIMITED

GENERAL

ATTORNEY-IN-FACT

TRUSTEE(S)

GUARDIAN/CONSERVATOR
OTHER_______________________________
______________________________________
SIGNER IS REPRESENTING:
(NAME OF PERSON(S) OR ENTITY(IES))
_____________________________________________
_____________________________________________
___________________________________

TITLE OR TYPE OF DOCUMENT
___________________________________

NUMBER OF PAGES
___________________________________

DATE OF DOCUMENT
___________________________________

SIGNER(S) OTHER THAN NAMED ABOVE
A notary public or other officer completing this certificate verifies only the identity of the individual who signed the document to which this certificate is attached, and not the truthfulness, accuracy or validity of that document.

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01247.0001/1013746.2 9/4/2024

CALIFORNIA ALL-PURPOSE ACKNOWLEDGMENT

STATE OF CALIFORNIA

I certify under PENALTY OF PERJURY under the laws of the State of California that the foregoing paragraph is true and correct.

WITNESS my hand and official seal.

Signature: _____________________________________

OPTIONAL
Though the data below is not required by law, it may prove valuable to persons relying on the document and could prevent fraudulent reattachment of this form

CAPACITY CLAIMED BY SIGNER DESCRIPTION OF ATTACHED DOCUMENT

INDIVIDUAL

CORPORATE OFFICER
_______________________________

TITLE(S)

PARTNER(S) LIMITED

GENERAL

ATTORNEY-IN-FACT

TRUSTEE(S)

TITLE OR TYPE OF DOCUMENT
___________________________________

NUMBER OF PAGES
___________________________________

DATE OF DOCUMENT
___________________________________

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01006-0001/301444.1
A-1
EXHIBIT “A”

SCOPE OF SERVICES
I. Consultant will perform the following services (herein after referred to collectively as “Services”) as set forth below and inclusive of the proposal attached hereto as the Scope of Work set forth in Exhibit “A-1”:

1. Review the Capital Improvement Project (CIP 2025-1) (“Project”) plans, specifications, and all other contract- and construction-related documents.

2. Conduct a field investigation of the Project area to become familiar with the existing facilities and the Project environment.

3. Become familiar with traffic control plans, construction schedule, construction sequence, and permit requirements from other agencies.

4. Verify that the Project contractor conforms to the design survey line and grades.

5. Attend weekly progress meetings with the Project’s construction manager, contractor, and subcontractors.

6. Assist with review of up to eight (8) shop drawings/submittals, including resubmittals.

7. Provide full-time and as-needed construction inspection, including night inspection, of the Project to monitor materials and methods for compliance with plans, specifications, and contract documents; address and document nonconforming items as they are discovered.

8. Monitor Project’s compliance with Cal OSHA requirements and compliance with all local, state, and federal regulations. Although Willdan Engineering will monitor the activities, it is the contractor’s sole responsibility to provide workers with a safe working environment.

9. Provide City’s labor compliance manager with federally-compliant labor and equipment reports.

10. Monitor Project’s compliance with the Clean Air Act and the Clean Water Act (National Pollutant Discharge Elimination System – NPDES best management practices). Also, monitor the contractor’s compliance with approved SWPPP.

11. Meet with the Project contractor at the beginning of each day and review the proposed work plan, including specific details that may affect progress.

12. Conduct daily measurements of quantities of work with the contractor.

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Grand Terrace City CouncilMay 13, 2025

Grand Terrace City Council
May 13, 2025