AGENDA
GROVER BEACH CITY COUNCIL
GROVER BEACH CITY HALL - COUNCIL CHAMBER
154 SOUTH EIGHTH STREET
GROVER BEACH, CALIFORNIA
MONDAY, JANUARY 27, 2025, 6:00 PM
Next Resolution No .25-04
Next Ordinance No. 25-01
In compliance with the Americans with Disabilities Act, if you need special assistance to participate in a City meeting, please contact the City Clerk's Office (805-473-4567) at least 48 hours prior to the meeting to ensure that reasonable arrangements can be made to provide accessibility to the meeting.
CALL TO ORDER
CALL TO ORDER
FLAG SALUTE
ROLL CALL Council Members Kathy McCorry-Driscoll, Jules Tuggle, Clint Weirick, Mayor Pro Tem Robert Robert, and Mayor Kassi Dee
CLOSED SESSION ANNOUNCEMENTS
On Monday, January 13, 2025 at 9:33 p.m., the Council met in Closed Session regarding the following items:
A. CONFERENCE WITH LEGAL COUNSEL - ANTICIPATED LITIGATION Significant exposure to litigation pursuant to paragraph (2) or (3) of subdivision (d) of Government Code section 54956.9
One (1) Case.
B. CONFERENCE WITH LEGAL COUNSEL – EXISTING LITIGATION
Name of Case: Grover H2O, Debra Peterson, and Brenda Auer v. City of Grover Beach, et al.
San Luis Obispo Superior Court Case 24CV-0264. Government Code section 54956.9(d)(1).
Closed Session Announcements: At 10:13 p.m., Mayor Dee reconvened the meeting in open session with all Council Members present and announced that no reportable action was taken during Closed Session.
AGENDA REVIEW
At this time the City Council will review the order of business to be conducted and receive requests for, or make announcements regarding, any change(s) in the order of the day. The Council should by motion adopt the agenda as presented or as revised.
Meetings can be viewed on Channel 20 and are live streamed on the City’s website via www.slo-span.org.
Members of the public who cannot attend the meeting in person may provide public comment during the meeting by calling (805) 321-6639 to provide public comment via phone (the phone line will open just prior to the start of the meeting at 6:00 PM) or written public comments can be submitted via email to [email protected] prior to the Council meeting. If submitting written comments in advance of the meeting, please note the agenda item.
Agenda: Grover Beach City Council Meeting Page 2
Monday, January 27, 2025
CEREMONIAL CALENDAR
1. Police Department Lifesaving Medal Presentation (Grand Fire)
2. Introduction of New Employees
PRESENTATIONS
3. 2024 Holiday of Lights Winners
PUBLIC COMMUNICATIONS
During this time, the Council will allow up to 15 minutes for Public Communication with additional communication, if necessary, allowed after the Regular Business Items. Any member of the public may address the Council for a period not to exceed three minutes total on any item of interest within the jurisdiction of this Council. The Council will listen to all communications; however, in compliance with the Brown Act, the Council cannot act on or discuss items not on the agenda.
CONSENT AGENDA
The following routine items listed below are scheduled for consideration as a group. Recommendations for each item are noted in parentheses. Members of the audience may speak on any item(s) listed on the Consent Agenda.
Any Council Member, the City Attorney, or the City Manager may request that an item be withdrawn from the Consent Agenda to allow for full discussion. Items withdrawn from the Consent Agenda will be heard after the rest of the Consent Agenda is approved.
4. Treasurer’s Reports for the Period November 1, through November 30, 2024 and December 1, through December 31, 2024 – Finance Manager Flores (Recommended Action: Approve the Treasurer’s Reports as submitted.)
VOICE VOTE
5. Treasurer’s Reports for the 2022 Streets Bond Account - $10,000,000 for the Period November 1, through November 30, 2024 and December 1, through December 31, 2024 – Finance Manager Flores
(Recommended Action: Approve the Treasurer’s Reports as submitted.)
VOICE VOTE
6. Minutes of the City Council Meeting on Monday, January 13, 2024 – City Clerk Sims (Recommended Action: Approve the minutes as submitted or revised.)
VOICE VOTE
7. FY 2023-24 Annual Comprehensive Financial Report – Finance Manager Flores (Recommended Action: Receive and file the FY 2023-24 Annual Comprehensive Financial Report.)
VOICE VOTE
8. FY 2023-24 Citizen Oversight Committee Report for City Revenue Measures including Measure K-14 Street Repair Bonds, Measure X-06 Transaction and Use Tax, and Measure F-20 Transaction and Use Tax – Administrative Services Director Szamet (Recommended Action: Receive and file the FY 2023-24 Citizen Oversight Committee Report for City Revenue Measures.)
VOICE VOTE
Agenda: Grover Beach City Council Meeting Page 3
Monday, January 27, 2025
PUBLIC HEARING
9. Proposition 218 Public Hearing for South County Sanitary Service Rate Increase; Resolution to Amend the Master Fee Schedule; and Approval of Amendment Two to the Franchise Agreement Incorporating the Updated Rate Methodology – Administrative Services Director Szamet
(Recommended Action: 1) Conduct a Proposition 218 public hearing and determine the official number of written protests received on the proposed solid-waste rate structure; and if the number of valid protest letters are below 50% plus one of the number of property owners or customers authorized to submit protest, adopt the Resolution amending the Master Fee Schedule for solid-waste fees effective January 1, 2025; and 2) Authorize Amendment Two of the Franchise Agreement between the City and South County Sanitary Services.)
ROLL CALL VOTE
REGULAR BUSINESS
10. State Legislation Update and 2025 Legislative Platform – Assistant City Manager Eriksson (Recommended Action: Receive a presentation on recently adopted State legislation and approve the 2025 City of Grover Beach Legislative Platform.)
11. Street Repair Update – City Engineer/Public Works Director Ray and CIP Project Manager Wiggin
(Recommended Action: Receive an update on the status of street maintenance and rehabilitation efforts along with an update on private streets south of Farroll Road.)
12. West Grand Avenue Business Grant Program – City Manager Bronson (Recommended Action: Receive an overview of a potential grant program for businesses in the West Grand Avenue streetscape construction project work zone and adopt a Resolution to approve and implement the program.)
ROLL CALL VOTE
PUBLIC COMMUNICATIONS
Any member of the public may address the Council for a period not to exceed three minutes total on any item of interest within the jurisdiction of this Council. The Council will listen to all communications; however, in compliance with the Brown Act, the Council cannot act on or discuss items not on the agenda.
COUNCIL COMMITTEE REPORTS
This item gives the Mayor and Council Members the opportunity to present reports to the other members regarding committees, commissions, boards, or special projects on which they may be participating.
SLO Council of Governments/SLO Regional Transit Authority Kassi Dee (Alt: Robert Robert) (SLOCOG / SLORTA)
South County Transit Committee Kassi Dee (Alt: Robert Robert) South SLO County Sanitation District (SSLOCSD) Kassi Dee (Alt: Clint Weirick) Central Coast Community Energy (3CE) Kathy McCorry-Driscoll (Alt: N/A) REACH Kathy McCorry-Driscoll (Alt: Robert Robert)
Visit SLO CAL Advisory Committee Kathy McCorry-Driscoll (Alt: Robert Robert) Air Pollution Control District (APCD) Robert Robert (Alt: Kassi Dee) Integrated Waste Management Authority (IWMA) Robert Robert (Alt: Kathy McCorry-Driscoll) Agenda: Grover Beach City Council Meeting Page 4
Monday, January 27, 2025
Homeless Services Oversight Council (HSOC) Jules Tuggle (Alt: Clint Weirick) SLO County Water Resources Advisory Committee (WRAC) Jules Tuggle (Alt: Robert Robert) South County Chambers of Commerce Jules Tuggle (Alt: Robert Robert) Zone Three Advisory Committee Jules Tuggle (Alt: Robert Robert) California Joint Powers Insurance Authority (CJPIA) Clint Weirick (Alt: Kathy McCorry-Driscoll) Community Action Partnership of San Luis Obispo County Clint Weirick (Alt: Kassi Dee) (CAPSLO)
Five Cities Fire Joint Powers Authority Clint Weirick and Kassi Dee
COUNCIL COMMUNICATIONS
This item gives individual Council Members the opportunity to seek consensus for scheduling a specific item on a future agenda, authorizing staff time to provide background information and prepare a staff report for a future agenda, or to comment on Council business, City operations, projects or other items of community interest.
CITY MANAGER’S REPORTS AND COMMENTS
CITY ATTORNEY’S REPORTS AND COMMENTS
CLOSED SESSION
It is the intention of the City Council to meet in Closed Session concerning the following item:
A. CONFERENCE WITH LEGAL COUNSEL - ANTICIPATED LITIGATION Significant exposure to litigation pursuant to paragraph (2) or (3) of subdivision (d) of Government Code section 54956.9
Two (2) Cases.
ADJOURNMENT
* * * * *
Per Resolution No. 17-21, the public portion of City Council meetings will be scheduled to start at 6:00 p.m. and conclude no later than 11:00 p.m. Any open session items remaining on the agenda at 11:00 p.m. that have not been discussed or considered by the City Council will be continued to an adjourned meeting of the City Council (scheduled before the next regular meeting). However, the City Council may choose to continue the meeting past 11:00 p.m. upon a proper motion and a 4/5ths vote in favor of such an action. * * * * *
Staff reports or other written materials relating to each item of business referred to on this agenda are available from the City website www.groverbeach.org and on file in the City Clerk’s Office. A public counter copy is available for public inspection and reproduction during normal business hours at City Hall, 154 South 8th Street, Grover Beach, CA. Related materials submitted after distribution of the agenda packet are available in the City Clerk's Office during normal business hours. If you have questions regarding any agenda item, please contact the appropriate City Department. Any writings or documents regarding any item on this agenda, not exempt from public disclosure, provided to a majority of the City Council and distributed subsequent to distribution of the agenda packet will be made available for public inspection in the City Clerk’s Office during normal business hours. * * * * *
Note: This agenda was prepared and posted pursuant to Government Code Section 54954.2. This agenda is subject to amendment up to 72 hours prior to the date and time set for the meeting. Please refer to the agenda posted at City Hall for any revisions or call the City Clerk’s Office at (805) 473-4567 for more information. * * * * *
The agenda and staff reports are also available on the City’s website: www.groverbeach.org
CITY OF GROVER BEACH
POLICIES AND PROCEDURES FOR CONDUCT AND DECORUM AT COUNCIL MEETINGS (Pursuant to Resolution No. 07-44, adopted 04-16-07, revised 02-18-2020) The City Council and staff welcomes and encourages civic participation and debate on issues. The Council values the public’s opinion and in every Council meeting invite and encourages the public to address the Council on any matter of interest. The Council adopted these policies and procedures for appropriate conduct and decorum at Council meetings and establish guidance for public participation during Council meetings.
These policies will foster and provide greater clarity to preserve the intent of open government and maintain a positive environment for public input and City Council decision-making.
1.0 DECORUM AND ORDER – IN GENERAL
1.1 The presiding officer is responsible for the maintenance of order and decorum at all times.
1.2 The presiding officer shall determine all points of order subject to the right of any Council member to appeal to the City Council by majority vote. If any appeal is taken, the question shall be “Shall the decision of the presiding officer be sustained” in which event a majority vote of the Council shall govern and conclusively determine such question of order.
1.3 All Council members, staff members and members of the public should speak respectfully and avoid the use of profanity, vulgarity and slanderous comments. Recognizing that the First Amendment precludes the City Council from prohibiting speakers from speaking based upon the content of their speech, the presiding officer shall use their best efforts, short of enforcement action, to remind and encourage all participating in the meeting to keep their speech respectful towards others and within bounds appropriate for children and persons of sensitivity toward course language as a courtesy to others present or otherwise viewing Council meetings.
2.0 DECORUM AND ORDER – COUNCIL MEMBERS
2.1 Manner of Speaking.
Any Council member desiring to speak shall first address the presiding officer. Upon recognition by the presiding officer, the Council member shall speak only to the question under debate.
U2.1(a) Questioning Staff.
A Council member desiring to question the staff should address his question to the City Manager, or, in appropriate cases, the City Clerk or City Attorney, who shall be entitled either to answer the inquiry or to designate some staff member for that purpose. Such a designation may be made at the time of any staff presentation or on the agenda listing for the item.
U2.1(b) Interruptions.
Once recognized, a Council member shall not be interrupted while speaking unless called to order by the presiding officer; unless a point of order is raised by another Council member, or unless the speaker chooses to yield to questions from another Council member.
3.0 DECORUM AND ORDER – STAFF
3.1 City Manager Responsibilities
The City Manager is responsible for ensuring that members of the administrative staff observe the rules of decorum and order set forth in this Policy.
3.2 AAddressing the City Council
Any administrative staff member desiring to address the City Council or members of the public shall first be recognized by the presiding officer. All remarks shall be addressed to the presiding officer and not to any individual Council Member or member of the public. Administrative staff members shall accord the utmost courtesy to the City Council, other administrative staff members and the public.
4.0 DECORUM AND ORDER – MEMBERS OF THE PUBLIC
4.1 AAddressing the City Council
Any member of the public desiring to address the City Council or members of the public shall first be recognized by the presiding officer at the appropriate place on the agenda. All remarks shall be addressed to the presiding officer and not to any individual Council Member, City Manager, City Attorney or member of the administrative staff or member of the public.
4.2 Time Limitation for Addressing the City Council
Public comment when addressing the City Council shall be generally limited to three (3) minutes per speaker. Depending on the extent of the agenda and the number of persons desiring to speak on an issue, the presiding officer may, at the beginning of the hearing, set a different time limit for each speaker. Any person may speak for a longer period of time upon approval from the presiding officer, when deemed necessary, for instance when a person is speaking on behalf of a group or has a graphic or slide presentation requiring more time.
4.3 Failure to Yield, Disruptions
Any person who refuses to relinquish the floor after their allotted time or while attending the City Council meeting engages in conduct or speech which disrupts the business of the meeting shall be brought to order and/or removed from the room if the sergeant-at-arms is so directed by the presiding officer.
Disruptive remarks from the audience, stamping of feet, clapping, whistles, yells and similar demonstrations shall not be permitted by the presiding officer who may direct the sergeant-at-arms to remove such offenders from the room.
4.4 Prosecution
Aggravated cases shall be prosecuted on appropriate complaint signed by the presiding officer.
5.0 ENFORCEMENT OF DECORUM
5.1 The Chief of Police or his designee shall be the ex-officio sergeant-at-arms of the City Council. The sergeant-at-arms shall carry out all legal and valid orders and instructions given by the presiding officer for the purpose of maintaining order and decorum in the Council Chamber. Upon instructions from the presiding officer, it shall be the duty of the sergeant-at-arms to remove any disorderly person from the Council Chambers or place the disorderly person under arrest or both.
5.2 As set forth in Government Code Section 54957.9, in the event that any meeting is willfully interrupted by a person or group of persons so as to render the orderly conduct of such meeting unfeasible or impedes the ability of the Council to hold the meeting, and order cannot be restored by the removal of individuals who are willfully interrupting the meeting, the presiding officer may order the meeting room cleared and continue in session. Only matters appearing on the agenda may be considered in such a session. Duly accredited representatives of the press or other news media, except those participating in the disturbance, shall be allowed to attend any session held pursuant to this Section. Nothing in this Section shall prohibit the City Council from establishing a procedure for readmitting an individual or individuals not responsible for willfully disturbing the orderly conduct of the meeting.
No Documents for this Agenda Item
Police Department Lifesaving Medal Presentation
(Grand Fire)
Agenda Item No. 1
PD Lifesaving Medal Presentation
(CC Mtg 1/27/2025)
No Documents for this Agenda Item
Introduction of New Employees
Agenda Item No. 2
Introduction of New Employees
(CC Mtg 1/27/2025)
No Documents for this Agenda Item
2024 Holiday of Lights Winners
Agenda Item No. 3
2024 Holiday of Lights Winners
(CC Mtg 1/27/2025)
RESOURCES DESCRIPTION
Balance from October 31, 2024 $ 4,640,150.27
Deposits 2,356,021.61
Voided Checks Check Number Date
77368 11/07/24 18,224.25
Total Resources $ 7,014,396.13
EXPENSES
DESCRIPTION PERIOD ENDING CK DATE CHECK NUMBER AMOUNT
PR 10/27/24 11/01/24 5363562-5363635 179,045.81
WR 11/07/24 77336-77372 215,165.91
WR 11/15/24 77373-77421 970,246.61
PR 11/10/24 11/15/24 5363636-5363713 191,397.46
WR 11/21/24 77422 49.19
WR 11/21/24 77423 8.47
WR 11/21/24 77424-77488 532,714.43
PR 11/22/24 11/22/24 5363714 5,147.07
PR 11/24/24 11/27/24 5363715-5363783 185,604.45
WR 11/27/24 77489-77491 474.85
WR 11/27/24 77492-77495 369.47
WR 11/27/24 77496-77527 630,256.28
Electronic Transfers 569,062.31
Returned Checks,Chargebacks 357.70
Credit Card Payments Service Charge 74.90
Total Expenditures $ 3,479,974.91
Cash Balance as of November 30, 2024 $ 3,534,421.22
Respectfully,
Micheal Flores
Finance Manager
CITY OF GROVER BEACH
Treasurer's Report for January 27, 2025 City Council Meeting November 1, 2024 to November 30, 2024
Agenda Item No. 4
ACCOUNTS PAYABLE
CHECK DATE 11/07/2024
Check Report
City of Grover Beach By Check Number
154 S. 8th Street Date Range: 11/07/2024 - 11/07/2024
Grover Beach, CA 93433
11/07/2024 5Cities Homeless Coalition 108315.49 77336
CDBG-2022 SCI- Invoice 11/06/2024 5CHC OPERATIONS 7/1/24 TO 8/18/24 27840.57 CDBG-CV 5CHC Invoice 11/06/2024 CDBG-CV 2/3 5CHC OPERATING APRIL 2024 TO SEF 80474.92 11/07/2024 ADAM DE HART 470.46 77337
Adam DeHart Tra Invoice 11/06/2024 Adam DeHart Travel Authorization CACEO 2024 470.46 11/07/2024 ADAMS ASHBY GROUP LLC 4875 77338
6125 Invoice 07/11/2024 20-CDBG-CV2-3 ADMIN JUNE 2024 2750 6208 Invoice 09/18/2024 22-CDBG SHELTER ADMIN AUG 2024 2125 11/07/2024 Alexander's Contract Services 3885.76 77339
202411020017 Invoice 11/02/2024 METER READING SERVICES 11/01/2024-11/02/2024 3885.76 11/07/2024 Allied Painting, Inc. 18246.48 77340
224CA063-3 Invoice 09/26/2024 CIP 4391 PROFESSIONAL SERVICES THROUGH 09/: 18246.48 11/07/2024 Allweather Landscape Inc 7807.75 77341
53132 Invoice 11/01/2024 CITY WIDE LANDSCAPING SERVICES OCT 2024 7027.75 53270 Invoice 11/01/2024 CITY WIDE LANDSCAPING SERVICES OCT 2024 780 11/07/2024 AMAZON CAPITAL SERVICES 103.33 77342
1 FQP-XFGR-1 D4 Invoice 11/05/2024 Office Supplies 103.33 11/07/2024 Angello's Floor Coverings 7349.04 77343
20942 Invoice 10/22/2024 LOC# 101 PD FLOORING REPAIRS 3498.61 20978 Invoice 11/05/2024 LOC# 107 CORP YARD BREAKROOM FLOOR REPAII 3850.43 11/07/2024 BRENNTAG PACIFIC INC. 5334.67 77344
BPl472052 Invoice 10/31/2024 313 GALLONS -AQUAPURE 3601 5334.67 11 /07/2024 Central Coast Background & Investigative Inc 2027 77345 1044 Invoice 11/05/2024 background on Day 2027
11/07/2024 CITY OF GROVER BEACH WATER DEPT. 1216.21 77346 02-5595-00 2024. Invoice 10/10/2024 CIP 2287 CONSTRUCTION WATER 1216.21 11/07/2024 CSG Consultants, Inc 13023 77347
58494 Invoice 10/11/2024 BLDG INSPECTIONS 08/31 /24 TO 09/27/24 13023 11/07/2024 DATAPROSE LLC 1696.07 77348
11/ 7/ 2024 2:59:34 PM Page 1 of 4
Check Report - Detail Date Range: 11/07/2024 - 11/07/2024 DP2405115 Invoice 11/05/2024 Utility Billing Oct. 2024 1696.07 11 /07/2024 DE LAGE LANDEN 227.29 77349
588676638 Invoice 11/07/2024 Sharp MX-5071 Copier Lease Nov 2024 227.29 11/07/2024 Digital West 338.2 77350
132763401-0011 ' Invoice 11/07/2024 Internet for 933 Ramona - Nov 2024 173.2 132766501-0011 ' Invoice 11/07/2024 Internet for 1230 Trouville-Nov 2024 165 11/07/2024 Five Cities Chevron 81 77351
Oct2024 Invoice 11/05/2024 car washes 81
11/07/2024 Genevieve Codorniz 87 77352
2000979.002 Invoice 11/06/2024 2000979.002 3313 GH Lower 11/2/24 Codorniz SDRfd 87 11/07/2024 Hacienda Gardening 303 77353
HG88716 Invoice 10/31/2024 GOPHER TRAPPING OCT 2024 303 11/07/2024 J.B. DEWAR INC. 5101 .17 77354
364642 Invoice 11/05/2024 gas stmt 10/16/24 to 10/31/24 3753.44 364643 Invoice 11/05/2024 Gasoline Charges 10/18/24 - 10/30/24 1347.73 11/07/2024 Mark Moreno 87 77355
2000980.002 Invoice 11/06/2024 2000980.002 3316 GHLower w/BH 10/27/24 Moreno, M 87 11 /07/2024 MISSION LINEN SUPPLY SAP #110035 241 .62 77356 1839821427 Invoice 10/24/2024 1839821 427 mat and mop service GBCC 241 .62 11/07/2024 O'REILL Y'S AUTOMOTIVE INC 524.08 77357
3025-380797 Invoice 10/1 7/2024 PW VEH ICLES #302 & 502 462.11 3025-382290 Invoice 11/05/2024 oil 61 .97
11/07/2024 Peak WiFi.com 2384.9 77358
14202. 759482 Invoice 11 /05/2024 Cannabis Video Wall Oct 2024 295 15983. 760186 Invoice 11/05/2024 45 Newport internet Oct 2024 69.95 2024-11-15462 Invoice 11/01 /2024 INTERNET SERVICE FOR NITRATE PLANT NOV 202• 69.95 9433.760027 Invoice 11/05/2024 Network Services Oct 2024 1950 11/07/2024 PJ Printers 649 77359
225657 Invoice 11/05/2024 Window Envelopes 10/31/2024 649 11 /07/2024 PROCARE JANITORIAL SUPPLY 521.58 77360
176684 Invoice 10/03/2024 LOC# 114 RAMONA PARK TOILET TISSUE 76.93 176742 Invoice 10/07/2024 LOC# 110 HERO PARK TOILET TISSUE 38.46 176743 Invoice 10/07/2024 LOC# 112 MENTONE PARK TOILET TISSUE 38.46 11/7/ 2024 2:59:34 PM Page 2 of 4
Check Report - Detail Date Range: 11/07/2024- 11 /07/2024 176799 Invoice 10/08/2024 LOC# 103 TRAIN STATI ON TOILET TISSUE 38.46 177079 Invoice 10/17/2024 LOC# 107 CORP YARD JANITORIAL SUPPLIES 213.89 177174 Invoice 10/21/2024 LOC# 105 RAMONA PARK TOILET TISSUE 38.46 177175 Invoice 10/21/2024 LOC# 110 HERO PARK TOILET TISSUE 38.46 177176 Invoice 10/21/2024 LOC# 109 16TH STREET PARK TOILET TISSUE 38.46 11/07/2024 Quinn Company 4641 .35 77361
WO030059599 Invoice 10/22/2024 BACKHOE MAINTENANCE SERVICES 4641 .35 11/07/2024 Service 1st 41 .25 77362
53738 Invoice 11/05/2024 credit checks for Day and City Hall 41 .25 11/07/2024 Silver Eagle Investments 40 77363
24-1543 Invoice 11/05/2024 Car washes Oct 2024 40
11/07/2024 SM TIRE INC. 454.5 77364
529825 Invoice 11/05/2024 Unit 212, brake pads rotors 454.5 11/07/2024 South County Youth Coalition 205 77365
2000978.002 Invoice 11/06/2024 2000978.002 2859 SecDeposit refund Ramona 205 11/07/2024 SpeakWrite Billing Department 17.15 77366
52b3e22d Invoice 11/05/2024 dictation service Oct 2024 17.15 11/07/2024 Sunset Auto Sales Inc Sunset Honda 647.49 77367 RO132583 Invoice 11/05/2024 keys for Honda CRV 647.49
11 /07/2024 SWCA ENVIRONMENTAL CONSULTANTS 18224.25 77368 197060 Invoice 11/06/2024 197 W GRAND DA-23-00050 ENV REVIEW 3058.5 198608 Invoice 07/22/2024 197 W GRAND DA-23-00050 ENV REVIEW 5567.5 199885 Invoice 08/02/2024 197 W GRAND DA-23-00050 ENV REVIEW 9598.25 11/07/2024 THE LINCOLN NATIONAL LIFE INSURANCE CO 2727.12 77369 Nov 2024 Invoice 11/05/2024 Nov 2024-Employee insurance premiums 2727.1 2 11/07/2024 Valerie Ward 750 77370
1240 S. 16TH CA Invoice 11/06/2024 1240 S. 16TH STREET CASH FOR GRASS REBATE 750 11/07/2024 VERIZON WIRELESS 1920.94 77371
10/26/2024 Invoice 11/05/2024 Verizon Charges 09/27/24 - 10/26/24 83.9 9977290344 Invoice 11/05/2024 phone stmt 9/27/24 to 10/26/24 1837.04 11/07/2024 Zero Waste USA/ZA USA, Inc 600.76 77372
715178 Invoice 11 /06/2024 MUTT MITT DOG WASTE BAGS 600.76 11/7/2024 2:59:34 PM Page 3 of 4
Check Report - Summary Date Range: 11/07/2024-11/07/2024 All Bank Codes Check Summary
Payable Payment
Payment Type Count Count Discount Payment
Regular Checks 57 37 0.00 215,165.91
Manual Checks 0 0 0.00 0.00
Voided Checks 0 0 0.00 0.00
Bank Drafts 0 0 0.00 0.00
EFT's 0 0 0.00 0.00
57 37 0.00 215,165.91
11 /7/2024 2:59·34 PM Page 4 of 4
ACCOUNTS PAYABLE
CHECK DATE 11/15/2024
Check Report
City of Grover Beach By Check Number
154 S. 8th Street Date Range : 11/15/2024 - 11/15/2024
Grover Beach, CA 93433
11/15/2024 A M Peche & Associates LLC 1000 77373
10/02/24 Invoice 11/14/2024 Consulting 450
10/02/24-2 Invoice 11 /14/2024 Consulting 550
11/15/2024 AARDVARK 2143.39 77374
inv2400029 Invoice 11/13/2024 SWAT Equipment for Pulido 2143.39 11/15/2024 ABALONE COAST ANALYTICAL INC 3220 77375
24-4194 Invoice 10/01/2024 COLIFORM PA, NITRATE, ELAP FEE & SHIPPING FE 275 24-4225 Invoice 10/02/2024 HETEROTROPHIC PLATE COUNT & ELAP FEE 230 24-4279 Invoice 10/07/2024 COLIFORM PA, NITRATE, GENERAL PHYSICAL, ELA 454 24-4393 Invoice 10/16/2024 COLIFORM PA, NITRATE, ELAP FEE & SHIPPING FE 275 24-4476 Invoice 10/22/2024 THM/HAA, ELAP FEE, SHIPPING FEE & TRI HALO ME 1050 24-4477 Invoice 10/22/2024 METAL, ELAP FEE & SHIPPING FEE 188 24-4478 Invoice 10/22/2024 METAL, ELAP FEE & SHIPPING FEE 126 24-4496 Invoice 10/24/2024 COLI FORM PA, NITRATE, ELAP FEE & SHIPPING FE 347 24-4560 Invoice 10/30/2024 COLIFORM PA, NITRATE, ELAP FEE & SHIPPING FE 275 11 /15/2024 AGPVideo 825 77376
INV0001671 Invoice 11/14/2024 Inv 9598_ Video Production_ 10-15-CC_ 11-9-2024 825 11 /15/2024 AMAZON CAPITAL SERVICES 2852.22 77377
1 MYY-GF49-GK7 Invoice 11/11/2024 LOC# 107 BREAK ROOM CHAIRS 260.87 1WLN-9DQ4-31J Invoice 11/12/2024 MUTT MITT DOG WASTE BAGS FOR PARKS 2348.8 INV0001673 Invoice 11/14/2024 Amazon_lNv 1J4P-7DTY-MMNH_supplies_ 10-9-2024 242.55 11 /1 5/2024 ARROYO GRANDE CHEVROLET 192.77 77378
ctcs70376 Invoice 11 /13/2024 Unit 6, evap tube, water pump/radi leaking 192.77 11 /15/2024 B & B STEEL & SUPPLY OF SANTA MARIA 55.26 77379 743757 Invoice 10/31/2024 SUPPLIES FOR WATER BARN 55.26 11/15/2024 BRENDA GARCIA 87 77380
2000983.002 Invoice 11/13/2024 2000983.002 87
11/1 5/2024 Burdine Printing 19.72 77381
INV0001674 Invoice 11 /14/2024 Inv 50684_printing_9-23-2024 19.72 11/1 5/2024 CENTRAL TAX EXEMPT INVESTMENTS, LLC 153130.47 77382 11/19/2024 8:51:35 AM Page 1 of 7
Check Report - Detail
Acct 2932317455 Invoice 11/13/2024 Commerical Loan-Vehicles Principal + Interest 11 /15/2024
INV0001675
INV0001676
11/15/2024
INV0001672
11/15/2024
1197
11/15/2024
588677945
11/15/2024
588679022
11/15/2024
588582235
11/15/2024
11/15/2024
INV0001677
11/15/2024
Clint Steele Weirick
Invoice 11/14/2024
Invoice 11/14/2024
CWeirick_Beach Hut-LLC Conf-Long Beach_lunch_ 10-1
CWeirick_LCC Conf-Long Bech_lslands-lunch_ 10-18-2'
Coastal 0cc Med Grp DBA AKESO 0cc Health
Invoice 11/14/2024 Inv S28880_Medical Test_ 10-23-2024
CONFLUENCE ENGINEERING SOLUTIONS, INC
Invoice 10/14/2024 DOW COMPLIANCE SUPPORT 09/01 /2024-09/30/202L
DE LAGE LANDEN
Invoice 11/13/2024 Cannabis Copier lease Nov 2024
DE LAGE LANDEN
Invoice 11/13/2024 Records Copier lease Nov 2024
DE LAGE LANDEN
Invoice 11/13/2024 Laserfiche lease 10/15/24 to 11/14/24
ELECTRICRAFT
Invoice 10/30/2024 LOC# 102 WOMEN'S RESTROOM LIGHTING RETROF ENTERPRISE RENT-A-CAR ATTN: ACCTS RECEIVABLE
Invoice 11/14/2024 Inv 2073886772_MB-CW-LLC Conf_Long Beach_ 10-31· Erin Wiggin
COSTCO 86.99 Invoice 11/12/2024 LOC# 107 HEATER FOR BILL Y'S "OFFICE" 11 /15/2024 EXECUTIVE JANITORIAL INC.
89963 9/202/24 Invoice 11/13/2024 89963 9/202/24 GBCC & Ramona 2 event cleaning 11/15/2024 Felix Ramirez-Gutierrez
11132024 Invoice 11/13/2024 underpaid on lodging Traffic Safety Sum mit 11/6/24 11/15/2024 FRANCHISE TAX BOARD
INV0001666 Invoice 11/15/2024 Franchise Tax Board Garnishment 11/15/2024 Francisco Basava
2000982.002 Invoice 11/13/2024 2000982.002
11/15/2024 FRANK'S LOCK & KEY
01105242 Invoice 11/05/2024 4TH & GRAND SEWER PROJECT KEYS 11/15/2024 GROVER BEACH POLICE OFFICERS ASSOC.
INV0001644 Invoice 11/15/2024 POA Dues
11/ 19/ 2024 8:51:35 AM
Date Range: 11/15/2024 -11 /15/2024
153130.47
50 .87
20.87 30
115
115
4360
4360
67.43 67.43
337.23
337.23
108.74
108.74
193.9
193.9
204.03
204.03
86.99 86.99
1550
1550
4.76 4.76
50 50
1002
1002
3.77 3.77
1155
55 77383
77384
77385
77386
77387
77388
77389
77390
77391
77392
77393
77394
77395
77396
77397
Check Report - Detail Date Range: 11/15/2024 - 11/15/2024 INV0001645 Invoice 11/15/2024 POA Dues 55
INV0001646 Invoice 11/15/2024 POA Dues 55
INV0001647 Invoice 11/15/2024 POA Dues 55
INV0001648 Invoice 11/15/2024 POA Dues 55
INV0001649 Invoice 11/15/2024 POA Dues 55
INV0001650 Invoice 11/15/2024 POA Dues 55
INV0001651 Invoice 11/15/2024 POA Dues 55
INV0001652 Invoice 11/15/2024 POA Dues 55
INV0001653 Invoice 11/15/2024 POA Dues 55
INV0001654 Invoice 11/15/2024 POA Dues 55
INV0001655 Invoice 11/15/2024 POA Dues 55
INV0001656 Invoice 11/15/2024 POA Dues 55
INV0001657 Invoice 11 /15/2024 POA Dues 55
INV0001658 Invoice 11/15/2024 POA Dues 55
INV0001659 Invoice 11/15/2024 POA Dues 55
INV0001660 Invoice 11/15/2024 POA Dues 55
INV0001661 Invoice 11/15/2024 POA Dues 55
INV0001662 Invoice 11/15/2024 POA Dues 55
INV0001663 Invoice 11/15/2024 POA Dues 55
INV0001664 Invoice 11/15/2024 POA Dues 55
11/15/2024 HD Supply Inc USA Blue Book 2580.05 77399
I NV00526310 Invoice 10/28/2024 STOCK WATER SUPPLIES 1248.26 INV00526337 Invoice 10/28/2024 STOCK WATER SUPPLIES 1099.86 I NV00526340 Invoice 10/28/2024 STOCK WATER SUPPLIES 231 .93 11/15/2024 LEE WILSON ELECTRIC CO. INC 1020 77400
2409 Invoice 10/01/2024 TRAFFIC SIGNAL MAINTENANCE SEPTEMBER 2024 1020 11/15/2024 LexisNexis Risk Data Management, Inc. 1871 .88 77401 1100025467 Invoice 11/13/2024 AVCC subscription Cannabis Sept 2024 935.94 1100040170 Invoice 11/13/2024 AVCC Subscription Cannabis Oct 2024 935.94 11/15/2024 LIEBERT CASSIDY WHITMORE 1232 77402
INV0001678 Invoice 11/14/2024 Inv 278083-kb-HR-2024 Negotiations_9-30-2024 1232 11/15/2024 Michael K. Nunley & Associates, Inc. 12268.4 77403 001050000641 Invoice 10/03/2024 675 W. GRAND AVENUE - HYDRAULIC EVAL. SEP 2( 4005 001050000821 Invoice 11/01/2024 CIP 4391 WATER RESERVOIR TANK REHAB THROU 50 001050000833 Invoice 11/01/2024 ASSET MANAGEMENT IMPLEMENTATION ASSISTN 844.6 11/19/2024 8: 51: 35 AM Page 3 of 7
.----------- ------------ ---- - - - - ---------- --- - - Check Report - Detail Date Range: 11/15/2024-11/15/2024 001050000835 Invoice 11/01/2024 WATER, WW, STORMWATER CONVEYANCE ATLAS 7281 .25 01050000841 Invoice 11/06/2024 CIP 5002 SEWER SYSTEM UPGRADES THROUGH 0 87.55 11/15/2024 Mid-Coast Fire Protection, Inc. 283.7 77404
12475641 Invoice 11/12/2024 LOC# 102 RATTLING FIRE SPRINKLER SERVICE CAI 283.7 11/15/2024 MINERS HARDWARE 688.51 77405
547226 Invoice 10/01/2024 LOC# 103 TRAIN STATION SUPPLIES 24.45 547347 Invoice 10/02/2024 WATER - STOCK SUPPLIES 7.6
547494 Invoice 10/04/2024 LOC# 100 CITY HALL SUPPLIES 45.63 547742 Invoice 11/07/2024 hose, nozzle 118.5
547805 Invoice 10/09/2024 NACIMIENTO LIFT STATION SUPPLIES 21 .73 547961 Invoice 10/10/2024 WATER DEPT - STOCK SUPPLIES 52.18 548239 Invoice 10/15/2024 WELL #1 SUPPLIES 55.07
548251 Invoice 10/15/2024 WELL# 1 SUPPLIES 55.07
548291 Invoice 10/15/2024 LOC# 103 TRAIN STATION SUPPLIES 9.78 548430 Invoice 10/14/2024 LOC# 107 CORP YARD SUPPLIES 35.39 548507 Invoice 10/18/2024 PARK & LANDSCAPE SUPPLIES 17.56 548699 Invoice 10/21/2024 LOC# 107 CORP YARD SUPPLIES 22.8 548853 Invoice 10/23/2024 STORM WATER SUPPLIES 43.49
548855 Invoice 10/23/2024 WATER - STOCK SUPPLIES 128.24 549002 Invoice 10/25/2024 LOC# 113 COSTA BELLA BASIN SUPPLIES 21.7 549138 Invoice 10/28/2024 LOC# 107 BREAK ROOM REPAIR SUPPLIES 9.78 549266 Invoice 10/29/2024 LOC# 107 CORP YARD SUPPLIES 13.03 549448 Invoice 10/31/2024 DUTY TRUCK SUPPLIES 6.51
11/15/2024 MNS Engineers, Inc. 1014 77406
87671 Invoice 10/14/2024 CIP 2295-16 CM PROF. SERVICES THROUGH SEP 2( 1014 11/15/2024 Nviro 13500 77407
4298 Invoice 10/01/2024 CIP 4391 INSTALL TELEMETRY SYSTEM IN TANKS 13500 11/15/2024 Papich Construction Company Inc 20240716-8086 36165.82 77408 34956 Invoice 11/05/2024 CIP 2287 RETENTION INVOICE FOR WORK THROU( 36165.82 11/15/2024 Papich Construction Company, Inc. 687150.04 77409 34955 Invoice 11/05/2024 CIP 2287 CONSTRUCTION COSTS THROUGH 08/31/: 687150.04 CM0000062 Credit Memo 07/15/2023 REV-32943 -721353.47
DM0000009 Debit Memo 07/15/2024 POSTING TO CORRECT PERIOD 721353.47 11/15/2024 Peak WiFi.com 4752.5 77410
11/ 19/ 2024 8 :51:35 AM Page 4 of 7
Check Report - Detail
9433.758161 Invoice 11/13/2024 Install new NVR 4th/Grand 11/15/2024 PINNACLE TACTICAL SOLUTIONS LLC
Invoice 11/13/2024 reg fee Pulido Tactical Breacher 3/24/24 Sacrament 11/15/2024 Ready Refresh by Nestle
04J0900025271 Invoice 11/14/2024 BOTTLED WATER FOR CITY HALL 11/15/2024
93271
93272
93273
11/15/2024
INV0001679
INV0001680
11/15/2024
95412
11/15/2024
INV0001665
11/15/2024
12121
11/15/2024
52566262
11 /15/2024
INV0001681
11 /15/2024
5020654701
5020659571
5020664231
5020669260
11/15/2024
63379
11 /15/2024
INV0001639
11/15/2024
11/ 19/ 2024 8:51 :35 AM
SENTINEL SECURITY SOLUTIONS, Inc
Invoice
Invoice
Invoice
11/1 1/2024
11/11 /2024
11/11 /2024
CORP YARD ALARM MONITORING DEC-FEB 2025
CORP YARD BUILDING B DECEMBER TH ROUGH FE
CORP YARD BUILDING A ALARM MONITORING DEC
South County Chambers of Commerce
Invoice 11/14/2024 Statement No. 1025_NSzammet_ 10-28-24 Invoice 11/14/2024 Inv 16685_ VistGB-Dec23-Jan24_ 10-30-2024 SP MAINTENANCE SERVICES INC.
Invoice 10/31/2024 STREET SWEEPING SERVICES OCT 2024
STATE DISBURSEMENT UNIT
Invoice 11/15/2024 Employee garnishment
STATE OF CALIFORNIA-ENERGY RESOURCES CONSERVATION
Invoice 11/14/2024
UNIVAR USA INC
Invoice 11/11 /2024
Verdin Marketing Ink, Co.
Invoice 11/14/2024
Vestis Group, Inc
Invoice 10/07/2024
Invoice
Invoice
Invoice
10/14/2024
11/13/2024
10/28/2024
WALLACE GROUP
Invoice 10/21/2024
TASC - Client Invoices
Invoice 11/15/2024
Mission Square Plan Services
Loan Principal
SODIUM HYPO 12.5% LIQUICHLOR MNBULK
Inv 121 14_October Social-Tech Fee_ 10-31-24
UNIFORM SERVICES
UNIFORM SERVICES
UNIFORM SERVICES
UNIFORM SERVICES
CIP 1259 PROF. SERVICES THROUGH SEP 2024
FSA Grover Beach
Date Range: 11/15/2024 - 11 /15/2024
4752.5
800
800
288.57
288.57
359.55
119.85
119.85
11 9.85
3883.5
1800
2083.5
6052.1
6052.1
250
250
12809.82
12809.82
1014.6
1014.6
4799.35
4799.35
758.56
186.54
204.93
176.26
190.83
3888.11
3888.11
1825.82
1825.82
9550.39
77411
77412
77413
77414
77415
77416
77417
77418
77419
77420
77421
DFT0000256
DFT0000258
Check Report - Detail Date Range: 11/15/2024 -11/15/2024 INV0001641 Invoice 11/15/2024 Mission Square Def Comp 9550.39 11/15/2024 Empower 2390.75 DFT0000259
INV0001642 Invoice 11/15/2024 Empower Def Comp 2390.75
11/15/2024 S.E.I.U. 305.12 DFT0000260
INV0001643 Invoice 11/15/2024 SEIU Dues 305.12
11/15/2024 EMPLOYMENT DEVELOPMENT DEPARTMENT 2830.99 DFT0000261 INV0001667 Invoice 11/15/2024 SDI Withholding 2830.99
11 /15/2024 EMPLOYMENT DEVELOPMENT DEPARTMENT 10963.7 DFT0000262 INV0001668 Invoice 11/15/2024 State Income Tax Withholding 10963.7 11/15/2024 United States Treasury 65336.94 DFT0000263
INV0001669 Invoice 11/15/2024 Federal Withholding Taxes.Social Security, Medicar 65336.94 11/15/2024 EMPLOYMENT DEVELOPMENT DEPARTMENT 61 .64 DFT0000264 INV0001682 Invoice 11/15/2024 SDI Withholding 61 .64
11/15/2024 EMPLOYMENT DEVELOPMENT DEPARTMENT 145.06 DFT0000265 INV0001683 Invoice 11/15/2024 State Income Tax Withholding 145.06 11/15/2024 United States Treasury 1012.4 DFT0000266
INV0001684 Invoice 11/15/2024 Federal Withholding Taxes.Social Security, Medicar 1012.4 11/15/2024 EMPLOYMENT DEVELOPMENT DEPARTMENT 258.14 DFT0000267 INV0001685 Invoice 11/15/2024 SDI Withholding 258.14
11 /15/2024 EMPLOYMENT DEVELOPMENT DEPARTMENT 1346.63 DFT0000268 INV0001686 Invoice 11/15/2024 State Income Tax Withholding 1346.63 11/15/2024 United States Treasury 6961.05 DFT0000269
INV0001687 Invoice 11/15/2024 Federal Withholding Taxes.Social Security, Medicar 6961 .05 11/ 19/ 2024 8:51:35 AM Page 6 of 7
Check Report• Summary Date Range: 11/15/2024 • 11/15/2024 All Bank Codes Check Summary
Payable Payment
Payment Type Count Count Discount Payment
Regular Checks 112 48 0.00 970,246.61
Manual Checks 0 0 0.00 0.00
Voided Checks 0 0 0.00 0.00
Bank Drafts 13 13 0.00 102,988.63
EFT's 0 0 0.00 0.00
125 61 0.00 1,073,235.24
11 119/2024 8:51 ·35 AM Page 7 of 7
ACCOUNTS PAYABLE
CHECK DATE 11/21/2024
Check Report
By Check Number City of Grover Beach
154 S. 8th Street Date Range: 11/ 21/2024 - 11/21/2024
Grover Beach, CA 93433
11/21/2024 AFLAC 691.68 77424
Nov 2024 Invoice 11/20/2024 Nov 2024-AFLAC premiums 691.68 11/21/2024 AIRGAS USA LLC 166.35 77425
5512142075 Invoice 10/31/2024 ACETYLENE, ARGON & OXYGEN RENTALS OCT 202 166.35 11/21 /2024 AMAZON CAPITAL SERVICES 385.47 77426
1631-V7M3-43Kf- Invoice 11/20/2024 Wireless keyboard 123.64 16XN-7N9P-3QC Invoice 11/20/2024 File organizer 59.68
1 DFK-VLNH-1 J1 ! Invoice 11/20/2024 Port cable 89
1WMY-GWKK-DI Invoice 11 /21 /2024 Office Supplies 43.56 1Y3J-VJC1-14QC Invoice 11 /20/2024 Card Controller 69.59 11 /21 /2024 Anna Lanier 1920.8 77427
CFS.Anna.11 .20~ Invoice 11/20/2024 CFS.Anna.1 1.2024 - Tiny Tots November 2024 1920.8 11/21 /2024 AT&T 126.28 77428
11/7/24 Invoice 11/20/2024 Monthly charges 11/7/24-12/6/24 126.28 11/21 /2024 Axon Enterprise, Inc. 21354.83 77429
inus297715 Invoice 11/20/2024 LPR 21354.83
11/21 /2024 Beach Front Automotive & Smog 148.96 77430
3960 Invoice 10/31/2024 PW TRU CK# 408 MAINTENANCE SERVICES 148.96 11/21/2024 Bishop's Peak Chapter Embroidery Guild of America 102.5 77431 2000985.002 Invoice 11/20/2024 2000985.002 3029 GBCC 2024 Security Dep refund 102.5 11 /21 /2024 BLUE SHIELD OF CA LIFE & HEAL TH MEDICAL EYE SERVIC 669.5 77432 Dec 2024 Invoice 11 /20/2024 Dec 2024-Employee insurance premiums 669.5 11/21 /2024 Capital Industrial Medical Supply Co. 224.48 77433 174731 Invoice 11/13/2024 CORP YARD SAFETY SUPPLY CABINET SUPPLIES 224.48 11/21/2024 Central Coast Balboa 889 77434
CFS.Swing.11 .20 Invoice 11/20/2024 CFS.Swing.11 .2024 Balboa Swing 889 11/21/2024 CLAD Consulting, Inc 17676.25 77435
1532 Invoice 11/05/2024 950 EL CAMINO REAL AS NEEDED INSPECTIONS O< 687.5 1534 Invoice 11/05/2024 GB FIBER OPTIC INSPECTIONS SEP-OCT 2024 16988.75 11/22/2024 12:33:24 PM Page 1 of 9
Check Report - Detail Date Range: 11/21/2024 - 11/21/2024 11/21/2024 COBB TREE'S INC. 1075 77436
02-00103968 Invoice 10/07/2024 TREE TRIM ON S. OAK PARK BLOCKING STREETLIC 600 02-00103978 Invoice 11/14/2024 9TH STREET RAISING TREES NEAR POST OFFICE 475 11/21/2024 COUNTY OF SAN LUIS OBISPO ENVIRONMENTAL HEAL TH SER 1331 77437 IN0151989 Invoice 11/06/2024 ST SURCHARGE & DISCLOSURE ANNUAL INV 600 IN0152515 Invoice 11/06/2024 ST SURCHARGE, HAZWASTE GEN & DISCLOSURE 1 731 11/21/2024 CRISP ENTERPRISES DBA CRISP IMAGING 2437.06 77438 551667 Invoice 11/05/2024 WATER, WASTEWATER & STORMWATER ATLASES 2437.06 11/21/2024 CSG Consultants, Inc 6145.91 77439
B241962 Invoice 11/01/2024 BLDG PLAN REVIEWS 10/1/24 TO 10/31/24 5193.91 B241963 Invoice 11/01/2024 DA BLDG PLAN REVIEWS 10/1/24 TO 10/31 /24 952 11/21/2024 DEPT OF JUSTICE ACCOUNTING OFFICE/CASHIERING UNIT 49 77440 772869 Invoice 11/20/2024 livescan Oct 2024 49
11/21/2024 Doomsday Skate, LLC 140 77441
CFS.Skate.11.20: Invoice 11/20/2024 CFS.Skate.11 .2024 140 11/21/2024 ELECTRICRAFT 225.75 77442
20965 Invoice 10/28/2024 SERVICE CALL FOR WELL# 2 FOR MAPPING 225.75 11/21/2024 Esteban Carrillo 87 77443
2000988.002 Invoice 11/20/2024 2000988.002 3330 GHLower SecDeposit refund Carrill 87 11/21/2024 Fastenal Company 164.25 77444
CABAR 132501 Invoice 11/05/2024 PW SAFETY SUPPLIES 164.25 11/21/2024 HERC RENTALS 6450 77445
35068605-001 Invoice 10/31/2024 OVERNIGHT BYPASS PUMP WATCH 10/25/24-10/27/: 6450 11/21/2024 J.B. DEWAR INC. 5102.94 77446
367279 Invoice 11/20/2024 gas stmt 11 /1/24 to 11/15/24 4105.88 367280 Invoice 11/20/2024 Gasoline charges for PW vehicles 997.06 11/21/2024 JULIAN MORA Dba 2M WASTE SOLUTIONS 1870 77447 8191 Invoice 11/08/2024 HOMELESS ENCAMPMENT CLEANUP 11/08/2024 1870 11/21/2024 Kathy Bond 35 77448
CFS.Calligraphy.· invoice 11/20/2024 CFS.Calligraphy.11 .24 35 11/21/2024 Kristopher Doe 611.34 77449
CFS.Paint.11 .24c: Invoice 11/20/2024 CFS.Paint.11 .24pmt3 - final pmt 9/13/24-12/6/24 611 .34 11/ 22/ 2024 12:33:24 PM Page 2 of 9
Check Report - Detail
11/21/2024 LC. ACTION POLICE SUPPLY LTD.
470682 Invoice 11/20/2024 40mm training round Range
11/21/2024 MAINLINE UTILITY COMPANY
5771 Invoice 09/30/2024 LIFT STATION CLEANING SERVICES
11/21/2024 Mesa Energy Systems, Inc
960105436 Invoice 11/14/2024 LOC# 102 HVAC TROUBLESHOOT & REPAIRS 11/21/2024 Michael K. Nunley & Associates, Inc.
001050000822 Invoice 11/01/2024 NACIMIENTO LS MODELING PROJECT THROUGH 0, 001050000834 Invoice 11/01/2024 197 W. GRAND CCB GROVER INFRASTRUCTURE RE 11/21/2024 OpenGov Inc
INV16600 Invoice 10/30/2024 811 INTEGRATION SERVICES 10/01 /2024-07/31 /2025 11/21/2024 PACIFIC GAS AND ELECTRIC
11/7/24 Invoice 11/20/2024 Public Works Electric Charges 10/6/24-11/6/24 11/21/2024 Papich Construction Company Inc 20240716-8086 35188 Invoice 11/13/2024 CIP 2287 CONSTRUCTION SERVICES THROUGH SE 11/21/2024 Papich Construction Company, Inc.
35187 Invoice 11/13/2024 CIP 2287 CONSTRUCTION CHARGES THROUGH SEI 11/21/2024 Patricia Lehane
2000989.002 Invoice 11/20/2024 2000989.002 R3302 16th SDRfd 11/9/24 Lahane 11/21/2024 PATRIOT PLUMBING AND DRAIN CLEANING
Invoice 11/13/2024 LOC# 103 CALL OUT & SERVICE FOR RUNNING FAU 11/21/2024 Perry's Electric Motors & Controls Inc
27840 Invoice 10/21/2024 DISASSEMBLE, CLEAN & REPAIR PUMP 11/21/2024 PHELAN KATHRYN
CFS.Kathryn.11 ., Invoice 11/20/2024 CFS.Kathryn.11 .2024 TaiChi & Balance 11.2024 11/21/2024 PORTABLE JOHNS INC.
261871 Invoice 10/19/2024 SINGLE UNIT RENTAL & SERVICE OCT 2024 11/21/2024 PROCARE JANITORIAL SUPPLY
Invoice 11/20/2024 177952 hand soap & trash bags
11/21/2024 Psomas
214732 Invoice 11 /05/2024 ASSET MANAGEMENT SOFTWARE IMPLEMENTATIC 11/21/2024 Quinn Company
11/ 22/ 2024 12:33:24 PM
Date Range: 11/21/2024-11/21/2024
1845.19
1845.19
2000
2000
864.31
864.31
4266.82
2882.5
1384.32
1250
1250
513.16
513.16
17918.33
17918.33
340448.06
340448.06
87 87
1146
1146
16928.76
16928.76
138.6
138.6
108.12
108.12
116.74
116.74
14996.5
14996.5
1461.1
77450
77451
77452
77453
77454
77455
77456
77457
77458
77459
77460
77461
77462
77463
77464
77465
i
Check Report - Detail
WO030059678 Invoice 10/29/2024
11/21/2024 Ready Refresh by Nestle
04J0900006669 Invoice
11/21/2024
11152024
11/21/2024
2000986.002
2000987.002
Roberto Pulido
Invoice
Romelia Alvarez
Invoice
Invoice
11/02/2024
11/20/2024
11/20/2024
11/20/2024
11/21/2024 SANDY MERSHON
11.20.24 ReimbT Invoice
CFS.Sandy.11 .2C Invoice
11/20/2024
11/20/2024
11/21/2024 Siteone Landscape Supply, LLC
BACKHOE BUMPER INSTALLATION & SERVICE
CORP YARD BOTTLED WATER
reimbursement for propane
2000986.002 3319 security deposit refund AlvarezR
2000987.002 3319 refund rental & BH less admin fee
11 .20.24 ReimbTTSup
CFS.Sandy.11 .2024
148103839-001 Invoice 11/13/2024 LOC# 109 16TH STREET PARK TREE STAKES 11/21 /2024 SM TIRE INC.
529889 Invoice 11/20/2024 tire, new pd unit
11/21/2024 Snyder and Sons Landscapes Inc
2420 Invoice 11/20/2024 24FT TRAILER FOR TEMPORARY OFFICES AT CORf 11/21/2024 SOUTHERN CALIF GAS CO
11/11/24 Invoice 11/20/2024 Gas charges for City Facilities 10/9/24-11/10/24 11/21/2024 THE LINCOLN NATIONAL LIFE INSURANCE CO
Dec 2024 Invoice 11/20/2024 Dec 2024-Employee premiums
11/21 /2024 THE STUDIO OF PERFORMING ARTS
2000990.002 Invoice 11/20/2024 2000990.002 3210 Ramona 11/3/24 SDRfd SOPA 11/21/2024 ULINE
184795653 Invoice 10/24/2024 BLACK WARDROBE CABINETS FOR PW CREW UNIF 11/21 /2024 Ultrex Management Services LLC
4225021-CAL Invoice 11/20/2024 Sharp/MX-5071 10/13/24-11/12/24 11/21 /2024 US BANK CORPORATE PAYMENT SYSTEMS
00000012 Invoice
00256005200412 Invoice
040780 Invoice
04167068388078 Invoice
11/22/2024 12:33:24 PM
11/05/2024
11/05/2024
11/05/2024
11/05/2024
Em ployee Credit Card Charges
Em ployee Credit Card Charges
Employee Credit Card Charges
Employee Credit Card Charges
Date Range: 11 /21/2024 - 11/21/2024
1461.1
185.49
185.49
16.32 16.32
222
87 135
2946.42
125.42
2821
14.31 14.31
175.26
175.26
24000
24000
372.59
372.59
6445.8
6445.8
268
268
1516.59
1516.59
380.45
380.45
20811 .49
15.45 26.48
59.89 179.82
77466
77467
77468
77469
77470
77471
77472
77473
77474
77475
77476
77477
77478
Check Report - Detail Date Range: 11/21/2024 - 11/21/2024 09182024 Credit Memo 11/05/2024 Employee Credit Card Charges -307.12 091824 Credit Memo 11/05/2024 Employee Credit Card Charges -15.78 092324 Invoice 11/05/2024 Employee Credit Card Charges 875 09252024 Invoice 11/05/2024 Employee Credit Card Charges 825 09262024 Invoice 11/05/2024 Employee Credit Card Charges 48.5 09262024google Invoice 11/05/2024 Employee Credit Card Charges 72.99 10092024 Invoice 11/05/2024 Employee Credit Card Charges 12 101024 Invoice 11/05/2024 Employee Credit Card Charges 2.99 10135 Invoice 11/05/2024 Employee Credit Card Charges 133.78 10192024 Invoice 11/05/2024 Employee Credit Card Charges 5.35 10192024fare Invoice 11/05/2024 Employee Credit Card Charges 20.49 101924 Invoice 11/05/2024 Employee Credit Card Charges 35.66 102124 Invoice 11/05/2024 Employee Credit Card Charges 2.99 10520924240811 Invoice 11/07/2024 Employee Credit Card Charges 32.56 110524 Invoice 11/05/2024 Employee Credit Card Charges 66.06 1107241057 Invoice 11/07/2024 Employee Credit Card Charges 35 111-0008148-665 Invoice 11/05/2024 Employee Credit Card Charges 15.21 111-1137385-506 Invoice 11/05/2024 Employee Credit Card Charges 39.89 111-1137385-506 Invoice 11/05/2024 Employee Credit Card Charges 29.08 111-2341557-795 Invoice 11/05/2024 Employee Credit Card Charges 129.22 111-2344488-972 Invoice 11/05/2024 Employee Credit Card Charges 82.58 111-2849536-077 Invoice 11/05/2024 Employee Credit Card Charges 51 .08 111-2881773-275 Invoice 11/05/2024 Employee Credit Card Charges 156.59 111-4256734-640 Invoice 11/05/2024 Employee Credit Card Charges 15.21 111-4989871-841 Invoice 11/05/2024 Employee Credit Card Charges 93.46 111 -6676805-148 Invoice 11/05/2024 Employee Credit Card Charges 22.04 111-6724131-312 Invoice 11/05/2024 Employee Credit Card Charges 28.73 111-7119393-408 Invoice 11/05/2024 Employee Credit Card Charges 42.86 111-7495980-473 Invoice 11/05/2024 Employee Credit Card Charges 43.49 111-7495980-473 Invoice 11/05/2024 Employee Credit Card Charges 93.61 111-8918046-848 Invoice 11/05/2024 Employee Credit Card Charges 8.25 111-9267404-629 Invoice 11/05/2024 Employee Credit Card Charges 25 114-2008872-253 Invoice 11/05/2024 Employee Credit Card Charges 76.11 114-7704378-567 Invoice 11/05/2024 Employee Credit Card Charges 13.91 114-7970917-120 Invoice 11/05/2024 Employee Credit Card Charges 58.68 121810121042 Invoice 11/05/2024 Employee Credit Card Charges 40.59 11/22/ 2024 12:33:24 PM Page 5 of 9
Check Report - Detail Date Range: 11/21/2024 - 11/21/2024 13676 Invoice 11/05/2024 Employee Credit Card Charges 50 1763269295 Invoice 11/07/2024 Employee Credit Card Charges 204.95 185310171042 Invoice 11/05/2024 Employee Credit Card Charges 30.41 1873822225 Invoice 11/07/2024 Employee Credit Card Charges 18.76 1zr61108030131 t Invoice 11/05/2024 Employee Credit Card Charges 13.46 242634 Invoice 11/05/2024 Employee Credit Card Charges 523.55 3f6307024y3622L Invoice 11/05/2024 Employee Credit Card Charges 37.49 428300006121 Invoice 11/05/2024 Employee Credit Card Charges 156.92 428900826017 Invoice 11/05/2024 Employee Credit Card Charges 60.22 5fb3750e-0001-a Invoice 11/05/2024 Employee Credit Card Charges 100 5fb3750e-0001-B Invoice 11/05/2024 Employee Credit Card Charges 100 606 Invoice 11/05/2024 Employee Credit Card Charges 20.35 67054 Invoice 11/05/2024 Employee Credit Card Charges 24.98 7726 Invoice 11/05/2024 Employee Credit Card Charges 48.86 Amazon0547467 Invoice 10/11/2024 Employee Credit Card Charges 528.41 Amazon 1069806 Invoice 09/24/2024 Employee Credit Card Charges 106.96 Amazon6784234 Invoice 10/08/2024 Employee Credit Card Charges 395.57 APWA 100.00 Invoice 09/24/2024 Employee Credit Card Charges 100 ASCE OCT 2024 Invoice 10/10/2024 Employee Credit Card Charges 77.38 CHIPOTLE 143.3 Invoice 10/07/2024 Employee Credit Card Charges 143.31 COSTCO 108.73 Invoice 10/18/2024 Employee Credit Card Charges 108.73 Costco78.26 Invoice 10/18/2024 Employee Credit Card Charges 78.26 Costco99.98 Invoice 10/08/2024 Employee Credit Card Charges 99.98 E. WIGGIN CONI Invoice 11/13/2024 Employee Credit Card Charges 2.99 E0100TPZJZ Invoice 11/07/2024 Employee Credit Card Charges 200 E0100TQ5LG Invoice 11/07/2024 Employee Credit Card Charges 30 E0100TQ7FK Invoice 11/07/2024 Employee Credit Card Charges 40 E0100TQ8B2 Invoice 11/07/2024 Employee Credit Card Charges 760 E0100TQ9EB Invoice 11/07/2024 Employee Credit Card Charges 1590.54 E0100TQ9VU Invoice 11/07/2024 Employee Credit Card Charges 528 E0100TQ9W Invoice 11/07/2024 Employee Credit Card Charges 12.5 e4972647 Invoice 11/05/2024 Employee Credit Card Charges 35.38 Fosters Donuts 2 Invoice 09/26/2024 Employee Credit Card Charges 23.75 G. MUNOZ-MOR Invoice 11/13/2024 Employee Credit Card Charges 2.99 GB MINI STORA1 Invoice 10/22/2024 Employee Credit Card Charges 125 GILLS FOOD MA Invoice 10/17/2024 Employee Credit Card Charges 20.26 11/22/2024 12:33:24 PM Page 6 of 9
Check Report - Detail Date Range: 11/21/2024-11/21/2024 HomeDep.303.21 Invoice 09/24/2024 Employee Credit Card Charges 303.21 HomeDep238.14 Invoice 10/08/2024 Employee Credit Card Charges 238.14 INV0001691 Invoice 11/19/2024 Employee Credit Card Charges 111 .38 INV0001692 Invoice 11/19/2024 Employee Credit Card Charges 47.98 INV0001693 Invoice 11/19/2024 Employee Credit Card Charges 89.52 INV0001694 Invoice 11/19/2024 Employee Credit Card Charges 58.85 INV0001695 Invoice 11/19/2024 Employee Credit Card Charges 266.19 INV0001696 Invoice 11/19/2024 Employee Credit Card Charges 266.19 INV0001697 Invoice 11/19/2024 Employee Credit Card Charges 359.63 INV0001698 Invoice 11/19/2024 Employee Credit Card Charges 359.63 INV0001699 Invoice 11/19/2024 Employee Credit Card Charges 1290 INV0001700 Invoice 11/19/2024 Employee Credit Card Charges 775 INV0001701 Invoice 11/19/2024 Employee Credit Card Charges 31 .22 INV0001702 Invoice 11/19/2024 Employee Credit Card Charges 31 .09 INV0001703 Invoice 11/19/2024 Employee Credit Card Charges 8.3 INV0001704 Invoice 11/19/2024 Employee Credit Card Charges 2.3 INV0001705 Invoice 11/19/2024 Employee Credit Card Charges 62.19 INV0001706 Invoice 11/20/2024 Employee Credit Card Charges 16.15 INV0001707 Invoice 11/20/2024 Employee Credit Card Charges 21 .99 INV0001708 Invoice 11/20/2024 Employee Credit Card Charges 9.2 INV0001709 Invoice 11/20/2024 Employee Credit Card Charges 22.82 INV0001710 Invoice 11/20/2024 Employee Credit Card Charges 253.02 INV0001711 Invoice 11/20/2024 Employee Credit Card Charges 520.66 INV0001712 Invoice 11/20/2024 Employee Credit Card Charges 13.44 INV0001713 Invoice 11/20/2024 Employee Credit Card Charges 3.25 INV0001714 Invoice 11/20/2024 Employee Credit Card Charges 29.1 INV0001715 Invoice 11/20/2024 Employee Credit Card Charges 21 .11 INV0001716 Invoice 11/20/2024 Employee Credit Card Charges 4.51 INV0001717 Invoice 11/20/2024 Employee Credit Card Charges 4.51 INV0001718 Invoice 11/20/2024 Employee Credit Card Charges 37.09 INV0001719 Invoice 11/20/2024 Employee Credit Card Charges 7 INV0001720 Invoice 11/20/2024 Employee Credit Card Charges 6.06 INV0001721 Invoice 11/20/2024 Employee Credit Card Charges 66.78 INV0001722 Invoice 11/20/2024 Employee Credit Card Charges 48.1 INV0001723 Invoice 11/20/2024 Employee Credit Card Charges 775 INV0001724 Invoice 11/20/2024 Employee Credit Card Charges 6.97 11/22/2024 12:33:24 PM Page 7 of 9
Check Report - Detail Date Range: 11/21/2024 - 11/21/2024 INV0001725 Invoice 11/20/2024 Employee Credit Card Charges 12.35 INV0001726 Invoice 11/20/2024 Employee Credit Card Charges 24.35 INV0001727 Invoice 11/20/2024 Employee Credit Card Charges 833.13 INV0001728 Invoice 11/20/2024 Employee Credit Card Charges 931 .98 INV0001729 Invoice 11/20/2024 Employee Credit Card Charges 16.5 INV0001731 Invoice 11/20/2024 Employee Credit Card Charges 550 INV0001732 Invoice 11/20/2024 Employee Credit Card Charges 1.5 INV0001733 Invoice 11/20/2024 Employee Credit Card Charges 61 .94 INV0001734 Invoice 11/20/2024 Employee Credit Card Charges 119.99 INV0001735 Invoice 11/20/2024 Employee Credit Card Charges 3.49 INV0001736 Invoice 11/20/2024 Employee Credit Card Charges 18.6 INV0001737 Invoice 11/20/2024 Employee Credit Card Charges 55.17 inv-2031 Invoice 11/05/2024 Employee Credit Card Charges 1500 J. GARCIA CON~ Invoice 11/13/2024 Employee Credit Card Charges 2.99 JERSEY MIKES : Invoice 10/16/2024 Employee Credit Card Charges 89.95 Kautz10.8.24 Invoice 10/08/2024 Employee Credit Card Charges 50 LA PARRILLA 24 Invoice 10/17/2024 Employee Credit Card Charges 242.44 Ready141670381 ! Invoice 10/03/2024 Employee Credit Card Charges 13.49 SMART & FINAL Invoice 10/16/2024 Employee Credit Card Charges 40.97 SMART & FINAL Invoice 09/24/2024 Employee Credit Card Charges 57.63 StickyBrand31971 Invoice 10/11/2024 Employee Credit Card Charges 110.28 StickyBrand39.03 Invoice 10/21/2024 Employee Credit Card Charges 39.03 TACOS DE ACAF Invoice 09/23/2024 Employee Credit Card Charges 275.47 11/21/2024 Vital Records Holdings, LLC 189.41 77487
4581804 Invoice 11/20/2024 Document Storage Oct 2024 189.41 11/21/2024 Zero Waste USA/ZA USA, Inc 1001.26 77488
736518 Invoice 11/05/2024 MUTT MITTS FOR CITY PARKS 1001 .26 11/ 22/ 2024 12:33 :24 PM Page 8 of 9
Check Report - Summary Date Range: 11/21/2024-11/21/2024 All Bank Codes Check Summary
Payable Payment
Payment Type Count Count Discount Payment
Regular Checks 203 57 0.00 532,714.43
Manual Checks 0 0 0.00 0.00
Voided Checks 0 8 0.00 0.00
Bank Drafts 0 0 0.00 0.00
EFT's 0 0 0.00 0.00
203 65 0.00 532,714.43
11/22/2024 12:33:24 PM Page 9 of 9
City of Grover Beach, CA
UBPKT00764 • Refunds 2 UBPKT00763 Disconnect
02-5375-03 CHAPMAN, CHRIS 11/21/2024
Total Refunds: 1
Account Number
Fund: 601 • Water Fund
601-000-10001-000
601-000-11110-000
Fund: 999 • Pooled Cash
999-000-10000-000
999-000-25100-000
11/ 21/ 2024 11 :38:10 AM
77422
Total Refunded Amount:
Account Name
Claim On Cash
Accounts Receivable Water
Cash In Bank
Due To Other Funds
49.19 Reven ue Total:
601 Total:
999 Total:
Distribution Total:
A
49.19 49.19
Posting Amount
-49.19
49.19 0.00
-49.19
IFT
Yes
49.19 Yes
0.00 0.00
Refund Check Register
Refund Check Detail
Generated From Billing
Revenue Code Summary
General Ledger Distribution
Posting Date: 11/21/ 2024
City of Grover Beach, CA
UBPKT00812 - 11/14/24 Closed Acct Refunds 55
02-4657-03 CASAS, ARGUIMIRO & CAROLYN 11/21/2024
Total Refunds: 1
Account Number
Fund: 601 • Water Fund
601-000-10001-000
601-000-11110-000
Fund: 999 - Pooled Cash
999-000-10000-000
999-000-25100-000
11/ 21/202411 :45 : 12 AM
77423
Total Refunded Amount:
Account Name
Claim On C.uh
Accounts Receivable Water
Cash In Bank
Due To Other Funds
8.47 Revenue Total:
601 Total:
999 Total:
Distribution Total:
Cod
8.47 8.47
Posting Amount
-8.47
8.47 0.00
-8.47
IFT
Yes
8.47 Yes
0.00 0.00
Refund Check Register
Refund Check Detail
OU
8.47 Deposit
Revenue Code Summary
General Ledger Distribution
Posting Date: 11/21/2024
ACCOUNTS PAYABLE
CHECK DATE 11/27/2024
Check Report
City of Grover Beach
154 S. 8th Street
By Check Number
Date Range : 11/27/2024 - 11/27/2024
Grover Beach, CA 93433
11/27/2024 1-800-GOT-JUNK 1078 77496
15487337 Invoice 11/22/2024 HOMELESS ENCAMPMENT CLEANUP 11/22/2024 1078 11/27/2024 ADAMS ASHBY GROUP LLC 12187.5 77497
6098 Invoice 11/26/2024 20-CDBG-CV2-3 HOMELESS PROG MAY 2024 1875 6217 Invoice 10/28/2024 20-CDBG-CV2-3 HOMELESS PROG SEPT 2024 2187.5 6268 Invoice 11/08/2024 PREP GRANT APP CDBG RAMONA PHASE 3 OCT 2C 6500 6269 Invoice 11/08/2024 20-CDBG-CV2-3 HOMELES PROG OCT 2024 1625 11/27/2024 AMAZON CAPITAL SERVICES 119.82 77498
13LD-7MYF-M9V Invoice 11/12/2024 J. REESE LAPTOP SLEEVE 26.62 16YL-QNY4-CDC Invoice 11/19/2024 PW CORP YARD OFFICE SUPPLIES 93.2 11/27/2024 Beach Front Automotive & Smog 143.26 77499
4182 Invoice 11/26/2024 Unit 208, oil change 143.26
11/27/2024 CANNON CORP 52528.25 77500
90287 Invoice 11/14/2024 CIP 2287 PROF. SERVICES THROUGH 10/31/2024 52528.25 11/27/2024 CITY OF PASO ROBLES 1389 77501
INV0001744 Invoice 11/21/2024 Paso Robles Fire_lnv 103_11-6-2024 1389 11/27/2024 CONFLUENCE ENGINEERING SOLUTIONS, INC 3356.25 77502 1204 Invoice 11/20/2024 DDW COMPLIANCE SUPPORT OCTOBER 2024 3356.25 11/27/2024 COUNTY OF SAN LUIS OBISPO ENVIRONMENTAL HEAL TH SER 600 77503 IN0151992 Invoice 11/06/2024 HAZMAT DISCLOSURE & STATE SITE SURCHARGE 600 11/27/2024 CSG Consultants, Inc 637 77504
58697 Invoice 11/06/2024 FIRE INSPECTIONS 9/28/24 TO 10/25/24 637 11/27/2024 EXECUTIVE JANITORIAL INC. 6010 77505
90377 Invoice 11/21/2024 LOC# 107 JANITORIAL SERVICES NOV 2024 500 90378 Invoice 11/21/2024 LOC# 100 & 101 JANITORIAL SERVICES NOV 2024 2650 90379 Invoice 11/21/2024 LOC# 103 JANITORIAL SERVICES NOV 2024 2860 11/27/2024 FRANCHISE TAX BOARD 50 77506
INV0001754 Invoice 11/27/2024 Franchise Tax Board Garnishment 50 11/27/2024 HERC RENTALS INC 12900 77507
35123820-001 Invoice 11/21/2024 BYPASS OVERNIGHT PUMP WATCH 11/01-11/03/20L 6450 11/27/2024 4 :25:13 PM Page 1 of 4
Check Report • Detail
35123836-001 Invoice 11/21/2024 BYPASS OVERNIGHT PUMP WATCH 11/08-11/10/20:2 11/27/2024 LIEBERT CASSIDY WHITMORE
INV0001742 Invoice 11/21/2024 kb_HR Legal Services_lnv 275531_8-31 -2024 11/27/2024 Lozano Smith, LLP
INV0001741 Invoice 11/21/2024 Lozano Smith_lnvoices 2231229-2231238_ 11-13-2024 11/27/2024
960105561
11/27/2024
12475761
12475762
11/27/2024
Mesa Energy Systems, Inc
Invoice 11/22/2024 LOC# 101 HVAC TROUBLESHOOTING & REPAIRS Mid-Coast Fire Protection, Inc.
Invoice 11/19/2024 LOC# 105 ANNUAL KITCHEN HOOD INSPECTION Invoice 11/1 9/2024 LOC# 104 ANNUAL KITCHEN HOOD INSPECTION Office Depot
387458698001 Invoice
389886988-001 Invoice
11/26/2024
10/02/2024
11/21/2024
Office Supplies
PW CORP YARD OFFICE PRINTER TONER
CM0000069 Credit Memo CREDIT - returned label tape
11/27/2024 PACIFIC GAS AND ELECTRIC
1074697152-5-25 Invoice 11 /27/2024 Public Works & Parks Electric 10/19/24-11/16/24 11/27/2024 PHOENIX GROUP INFORMATION SYSTEMS
102024203 Invoice 11/26/2024 parking citation service Oct 2024 11/27/2024 RICK ENGINEERING COMPANY
0104941 Invoice 11/19/2024 S. 4TH STREET GRANT WRITING SERVICES THRU C 11/27/2024 SAN LUIS OBISPO COUNTY SHERIFF-CORONER/ CRIME LAB CS-082025-05 Invoice 11/26/2024
11/26/2024
drug screens 9 cases
U-082025-02 Invoice drug screen case 24-0904
11/27/2024 SLOCO DATA INC.
44615 Invoice 11/26/2024 Printing and mailing of BTC renewals 11/27/2024 SOUTH SAN LUIS OBISPO CO. SANITATION DISTRICT INV0001738 Invoice 08/31/2024 Pass Through Fees 8/2024
11/27/2024 SOUTH SAN LUIS OBISPO CO. SANITATION DISTRICT INV0001740 Invoice 10/31/2024 Pass Thru Fees for 10/2024 11/27/2024 SOUTH SAN LUIS OBISPO CO. SANITATION DISTRICT INV0001739 Invoice 09/30/2024 Pass Thru Fees for 9/2024 11/27/2024 The Regional Training Center
11/ 27/ 2024 4:25:13 PM
Date Range: 11/27/2024 • 11/27/2024
6450
880
880
19787.5
19787.5
2817.88
2817.88
558.79
260.52
298.27
613.83
131 .3
511 .2
-28.67
28165.91
281 65.91
902.01
902.01
131 .25
131 .25
580
522
58 1290.16
1290.16
127155.92
127155.92
126649.47
126649.47
196447.34
196447.34
674
77508
77509
77510
77511
77512
77513
77514
77515
77516
77517
77518
77519
77520
77521
Check Report - Detail
03102024Goodm Invoice 11/26/2024 reg fee Detective Supervisor 3/10/2025 Goodman 11/27/2024
Dec2024
11/27/2024
INV0001743
11/27/2024
185289201
185294728
185413330
Thomas Michael Pryor, Sr & Jutta Pryor
Invoice 11/26/2024 45 Newport rent Dec 2024 trujillo-1-1 01 Tripepi, Smith & Associates, Inc.
Invoice 11/21/2024 Tripepi-Smith_lnv 13547 _retainerNovember _ 11-15-24 ULINE
Invoice
Invoice
Invoice
11/06/2024
11/06/2024
11/08/2024
LOC# 107 CORP YARD BREAKROOM SUPPLIES
ADDITIONAL SUPPORTS FOR PALLET RACK
PW CORP YARD SUPPLIES
11/27/2024 Ultrex Management Services LLC
4230900-CAL Invoice 11/26/2024 Records copier usage 10/20/24 to 11 /19/24 4231555-CAL Invoice 11/26/2024 Cannabis copier usage 10/21/24 to 11/20/24 11/27/2024
63583
63584
63630
63668
11/27/2024
9967-GB
11 /27/2024
INV0001751
11/27/2024
INV0001752
11/27/2024
INV0001755
11/27/2024
INV0001756
11/27/2024
INV0001757
11/ 27/ 2024 4 : 25: 13 PM
WALLACE GROUP
Invoice
Invoice
Invoice
Invoice
11/20/2024
11/20/2024
11/20/2024
11/20/2024
Water Systems Consulting Inc.
FOG CONTROL PROGRAM PROF. SERVICES THU 0
SSMP 24 & 25 AUDIT PROF. SERVICES THRU OCT 2
CIP 1259 PROF. SERVICES THROUGH OCT 2024
MAP CHECKING & MISC SURVEY OCT 2024
Invoice 09/30/2024 NCMA STAFF EXTENSION 24-25 SEP 2024
Mission Square Plan Services
Invoice 11/27/2024 Mission Square Def Comp
Empower
Invoice 11/27/2024 Empower Def Comp
EMPLOYMENT DEVELOPMENT DEPARTMENT
Invoice 11/27/2024 SDI Withholding
EMPLOYMENT DEVELOPMENT DEPARTMENT
Invoice 11/27/2024 State Income Tax Withholding
United States Treasury
Invoice 11/27/2024 Federal Withholding Taxes.Social Security, Medicar Date Range: 11/27/2024-11 /27/2024
674
9016.36
9016.36
6827.32
6827.32
1511 .18
591 .71
276.34
643.13
67.32 39.87
27.45 13707.6
3151.69
2220
5373.41
2962.5
1473.36
1473.36
6970.39
6970.39
1660.75
1660.75
3058.71
3058.71
12675.46
12675.46
71074.77
71074.77
77522
77523
77524
77525
77526
77527
DFT0000278
DFT0000279
DFT0000281
DFT0000282
DFT0000283
Check Report - Summary Date Range: 11/27/2024-11/27/2024 All Bank Codes Check Summary
Payable Payment
Payment Type Count Count Discount Payment
Regular Checks 49 32 0.00 630,256.28
Manual Checks 0 0 0.00 0.00
Voided Checks 0 0 0.00 0.00
Bank Drafts 5 5 0.00 95,440.08
EFT's 0 0 0.00 0.00
54 37 0.00 725,696.36
11 127/2024 4:25:13 PM Page 4 of 4
City of Grover Beach, CA
UBPKT00828 • Refunds 2 UBPKT00827 Disconnect
02-2794-01
02-2960-04
02-5102-03
Total Refunds: 3
MARVIN UNTALAN & CALLIE ECK
PRESTON, URIAH
DAN IELS, QUINCY
11/27/2024
11/27/2024
11/27/ 2024
77489
77490
77491
Total Refunded Amount:
Revenue Cod
996 - UNAPPLIED CREDITS
Account Number Account Name
Fund: 601 - Water Fund
601-000-10001-000 Claim On Cash
601-000-11110-000 Accounts Receivable Water
Fund: 999 - Pooled Cash
999-000-10000-000 Cash In Bank
999-000-25100-000 Due To Other Funds
162.88
143.44
474.85
Revenue Total:
601 Total:
999 Total:
Distribution Total:
11/27/ 2024 10:58:03 AM
o n
474.85
474.85
Posting Amount
-474.85
474.85
0.00 -474.85
IFT
Yes
474.85 Yes
0.00 0.00
Refund Check Register
Refund Check Detail
Am
168.53 Generated From Billinc
162.88 Generated From Billing
143.44 Generated From Billing
Revenue Code Summary
General Ledger Distribution
Posting Date: 11/27/ 2024
Paoe 1 of 1
City of Grover Beach, CA
UBPKT00829 • Refunds 1 UBPKT00827 Disconnect
01-0397-01
01-0879-00
01-1630-01
01-2517-02
Total Refunds: 4
DAVIS, SHYlA
Grundler, Karen
HAMILTON, ASSIAH
Da
11/27/2024
11/27/2024
11/27/2024
77492
77493
77494
FRIES, DENISE ALEXANDRA 11/27/2024 77495
Total Refunded Amount:
Rev e od
996 - UNAPPLIED CREDITS
Account Number Account Name
Fund: 601 - Water Fund
601-000-10001-000 Claim On Cash
601-000-11110-000 Accounts Receivable Water
Fund: 999 - Pooled Cash
999-000-10000-000 Cash In Bank
999-000-25100-000 Due To Other Funds
182.62
7.08 104.91
74.86 369.47
Revenue Total:
601 Total:
999 Total:
Distribution Total:
11/ 27/ 2024 11 :01 :09 AM
od
Amoun
369.47
369.47
Posting Amount
-369.47
369.47
0.00 -369.47
369.47
0.00 0.00
Yes
Yes
Refund Check Register
Refund Check Detail
Generated From Billing
7 .08 Generated From Billing
104.91 Generated From Billing
74.86 Generated From Billing
Revenue Code Summary
General Ledger Distribution
Posting Date: 11/27/2024
RESOURCES DESCRIPTION
Balance from November 30, 2024 $ 3,534,421.22
Deposits 3,178,844.97
Voided Checks Check Number Date
77591 12/20/24 1,000.00
77507 12/30/24 12,900.00
Total Resources $ 6,727,166.19
EXPENSES
DESCRIPTION PERIOD ENDING CK DATE CHECK NUMBER AMOUNT
WR 12/05/24 77528-77569 169,161.35
PR 12/08/24 12/13/24 5363784-5363857 178,394.15
PR Special Check 12/08/24 12/13/24 5363858 100.00
PR Special Check 12/08/24 12/13/24 5363859 1,051.09
WR 12/12/24 77570-77600 65,862.55
WR 12/19/24 77601-77658 203,559.10
WR 12/26/24 77659-77673 58,112.89
PR 12/22/24 12/27/24 5363860-5363927 181,709.07
Electronic Transfers 457,093.49
Returned Checks,Chargebacks 708.08
Credit Card Payments Service Charge 3,965.60
Deposit Correction 592.70
Total Expenditures $ 1,320,310.07
Cash Balance as of December 31, 2024 $ 5,406,856.12
Respectfully,
Micheal Flores
Finance Manager
CITY OF GROVER BEACH
Treasurer's Report for January 27, 2025 City Council Meeting December 1, 2024 to December 31, 2024
ACCOUNTS PAYABLE
CHECK DATE 12/05/2024
12/05/2024
1664
12/05/2024
11 /21 /24
11 /26/24
12/05/2024
202412020016
12/05/2024
2000995.002
12/05/2024
53465
53602
12/05/2024
FY2024-25
Q2FY2024-25
12/05/2024
000022638589
11 /22/24
12/05/2024
INV-0181
12/05/2024
3857
3904
3990
4206
12/05/2024
120924
12/05/2024
7977
12/05/2024
12/ 5/ 2024 12:50:07 PM
Check Report
City of Grover Beach By Check Number
154 S. 8th Street Date Range: 12/05/2024 - 12/05/2024
Grover Beach, CA 93433
3rd Gen Pump & Well 41160 77532
Invoice 11/14/2024 WELL 4 TREATMENT, ZONE PUMP & REINSTALL 41160 A M Peche & Associates LLC 3356.28 77533
Invoice 12/02/2024 Expenses per agreement dated 11/30/2023 348.4 Invoice 12/02/2024 Consulting Services 3007.88
Alexander's Contract Services 2914.64 77534
Invoice 12/02/2024 METER READING SERVICES DECEMBER 2024 2914.64 Alexia Zarate 87 77535
Invoice 12/04/2024 2000995.002 R3311 16th 11 .23.24 Zarate SDRfd 87 Allweather Landscape Inc 7807.75 77536
Invoice 12/01/2024 CITY WIDE LANDSCAPE MAINTENANCE NOVEMBEF 7027.75 Invoice 12/01/2024 CITY WIDE ADDITIONAL LANDSCAPE SERVICES NC 780 ANIMAL SERVICES ATTN: ACCOUNTS RECEIVABLE 35484.7 77537 Invoice 12/03/2024 FY 2024-25 Payment #2 Animal Shelter 8523.2 Invoice 12/03/2024 02 FY 2024-25 Animal Services 26961 .5 AT&T 2671.88 77538
Invoice 12/05/2024 City Hall Telephones 11 /25/24-12/24/24 2230.12 Invoice 12/05/2024 City Hall & PD Fax Modem 10/22/24-11/21/24 441 .76 AUTOSYS LLC 400 77540
Invoice 11/19/2024 TROUBLESHOOT FLUSH VALVE CONTROLS AT WEI 400 Beach Front Automotive & Smog 6333.05 77541
Invoice 12/03/2024 PW DUTY TRUCK BRAKE INSPECTION 2157.96 Invoice 12/03/2024 PW SUPER DUTY MAINTENANCE SERVICES 2765.43 Invoice 12/03/2024 PW SILVERADO SMOG & MAINTENANCE SERVICES 728.15 Invoice 12/03/2024 Unit 219, thermostat, coolant 681 .51 BEHAVIOR ANALYSIS TRAINING INSTITUTE INC. 1725 77542
Invoice 12/04/2024 Reg fee Lenehan, Chavez, Martinez 1725 Brand Creative 14815.88 77543
Invoice 12/03/2024 Wrap for 5 PD vehicles 14815.88
Caleb Scherrer 610.76 77544
Check Report - Detail Date Range: 12/05/2024-12/05/2024 12042024B Invoice 12/03/2024 lodging per diem Avata Tac Tm 12/19/24 610.76 12/05/2024 Charles Ruiz 87 77545
2000997.002 Invoice 12/04/2024 2000997.002- 330716th SDRfd RuizC 11 .16.24 87 12/05/2024 CHARTER COMMUNICATIONS 785.43 77546
17054601112124 Invoice 12/05/2024 11/21/24-12/20/24-City Facilities Internet Charges 785.43 12/05/2024 COLD CANYON LANDFILL INC. 147 77547
02-01302794 Invoice 11/12/2024 LOC# 107 CORP YARD COMMERCIAL WASTE HAUL 57 02-01304361 Invoice 11/20/2024 LOC# 107 CORP YARD COMMERCIAL WASTE HAUL 45 02-01305675 Invoice 11/27/2024 STORM DRAIN WASTE HAUL AWAY 45 12/05/2024 DATAPROSE LLC 2379.55 77548
DP2405675 Invoice 12/05/2024 Utility Billing - Nov 2024 2379.55 12/05/2024 DE LAGE LANDEN 108.74 77549
588805207 Invoice 12/03/2024 Laserfiche lease 11 /15/24 to 12/14/24 108.74 12/05/2024 DJ'S PLUMBING INC 245 77550
13876 Invoice 11/16/2024 LOC# 109 16TH STREET PARK CALL OUT FOR WOM 245 12/05/2024 Estefany Diaz 87 77551
2000996 .. 002 Invoice 12/04/2024 2000996 .. 002 16th 11 .28.24 DiazE SDRfd 87 12/05/2024 EXECUTIVE JANITORIAL INC. 1240 77552
90380 Invoice 12/04/2024 90380 11/24 RGP, GBCC, Event11/9/24, Capet RGP 1240 12/05/2024 Fastenal Company 162.59 77553
CASAR 132569 Invoice 11/15/2024 MARK OUT PAINT FOR WATER & SEWER 162.59 12/05/2024 Felix Ramirez-Gutierrez 663.84 77554
12042024 Invoice 12/03/2024 lodging per diem SLI 2 12/16/24 Folsom 663.84 12/05/2024 Five Cities Chevron 342 77555
Nov2024 Invoice 12/03/2024 38 car washes 342
12/05/2024 Irene Boyajian 50 77556
1735 LA SELVA - Invoice 12/04/2024 1735 LA SELVA - SMART IRRIGATION CONTROLLER 50 12/05/2024 J.B. DEWAR INC. 3841.78 77557
369582 Invoice 12/03/2024 gas stmt 11 /16/24 to 11 /30/24 2829.4 369583 Invoice 12/05/2024 Gasoline charges for PW vehicles 1012.38 12/05/2024 Jessica Matson 87 77558
2000993.002 Invoice 12/04/2024 2000993.002 - R3322 GHUp 11 .16.24SDRfd Matson 87 12/ 5/ 2024 12:50:07 PM Page 2 of 5
Check Report - Detail Date Range: 12/05/2024-12/05/2024 12/05/2024 Kirk Construction A California Corporation 1913.6 77559 2406201 Invoice 11/25/2024 WATERLINE REPAIR NEAR 413 ROCKAWAY 1913.6 12/05/2024 MAINLINE UTILITY COMPANY 32305 77560
5782 Invoice 11/05/2024 STORM DRAIN DROP INLET CLEANING PER CONTR 32305 12/05/2024 MISSION LINEN SUPPLY SAP #110035 241.62 77561 1089957587 Invoice 12/04/2024 1089957587 mat and mop service GBCC 11/24 241 .62 12/05/2024 Peak WiFi.com 2384.9 77562
14202. 761969 Invoice 12/03/2024 Cannabis Video Wall Nov 2024 295 15983. 762663 Invoice 12/03/2024 45 Newport Internet Services Nov 2024 69.95 2024-12-15462 Invoice 12/01/2024 WIFI FOR GB NITRATE PLANT DECEMBER 2024 69.95 9433. 762505 Invoice 12/03/2024 network services Nov 2024 1950 12/05/2024 PITNEY BOWES INC. 424.8 77563
3106945258 Invoice 12/05/2024 Postage Machine Lease 10/1 /24-12/30/24 424.8 12/05/2024 PROCARE JANITORIAL SUPPLY 715.97 77564
177641 Invoice 11/05/2024 LOC# 107 CORP YARD JANITORIAL SUPPLIES 248.93 177642 Invoice 11/05/2024 LOC# 10916TH STREET PARK TOILET TISSUE 38.46 177643 Invoice 11/05/2024 LOC# 114 RAMONA GARDEN PARK TOILET TISSUE 38.46 177646 Invoice 11/05/2024 LOC# 111 GROVER HEIGHTS PARK TOILET TISSUE 38.46 177647 Invoice 11/14/2024 LOC# 110 HERO PARK TOILET TISSUE 38.46 177648 Invoice 11/05/2024 LOC# 112 MENTONE PARK TOILET TISSUE 38.46 177740 Invoice 11/12/2024 SCRUBS WIPES FOR GRAFFITI 239.23 178236 Invoice 11/26/2024 LOC# 107 CORP YARD JANITORIAL SUPPLIES 35.51 12/05/2024 Samantha Osiecki 232 77565
2000994.002 Invoice 12/04/2024 2000994.002 - R3329 16th 11 .24.24 OsieckiSDRfd 87 2000998.002 Invoice 12/04/2024 2000998.002 - R3329 16th 11 .24.24 Rent Refund 145 12/05/2024 Silver Eagle Investments 10 77566
24-1556 Invoice 12/03/2024 car wash Nov 2024 10
12/05/2024 THREATTRACK SECURITY INC OBA VIPRE SECURITY 2108.4 77567 VUS272826 Invoice 12/05/2024 Threat Track Security 2108.4 12/05/2024 VERIZON WIRELESS 167.8 77568
9979720060 Invoice 12/05/2024 ComDev & Parks Charges 10/27/24-11 /26/24 83.9 9979720060-1 Invoice 12/05/2024 ComDev&Park Charges 9/27/24-10/26/24 83.9 12/05/2024 Walid Elsayed 610.76 77569
12/ 5/2024 12:50:07 PM Page 3 of 5
Check Report - Detail Date Range: 12/05/2024 - 12/05/2024 12042024 Invoice 12/03/2024 lodging per diem Avata Tac Op Trn 12/19/24 610.76 12/ 5/ 2024 12:50:07 PM Page 4 of 5
Check Report - Summary Date Range: 12/05/2024 - 12/05/2024 All Bank Codes Check Summary
Payable Payment
Payment Type Count Count Discount Payment
Regular Checks 59 37 0.00 168,708.72
Manual Checks 0 0 0.00 0.00
Voided Checks 0 0 0.00 0.00
Bank Drafts 0 0 0.00 0.00
EFT's 0 0 0.00 0.00
59 37 0.00 168,708.72
12/5/2024 12:50:07 PM Page 5 of 5
City of Grover Beach, CA
UBPKT00853 • Refunds 2 UBPKT00852 Disconnect
02-4184-00
Total Refunds: 2
TIM CAMACK & MELODIE CAMACK
THOMPSON, BRITTANEY E
12/5/2024
12/5/2024
77528
77529
Total Refunded Amount:
v nue Co e
996 • UNAPPLIED CREDITS
Account Number Account Name
Fund: 601 - Water Fund
601-000-10001-000 Cla im On Cash
601-000-11110-000 Accounts Receivable Water
Fund: 999 - Pooled Cash
999-000-10000-000 Cash In Bank
999-000-25100-000 Due To Other Funds
144.46
128.88
273.34
Revenue Total:
601 Total:
999 Total:
Distribution Total:
12/ 5/ 2024 12:06:43 PM
od
Amount
273 .34
273.34
Posting Amount
-273.34
273.34
0.00 -273.34
273.34
0.00 0.00
IFT
Yes
Yes
Refund Check Register
Refund Check Detail
un
144.46 Generated From Billing
128.88 Deposit
Revenue Code Summary
General Ledger Distribution
Posting Date: 12/05/2024
City of Grover Beach, CA
UBPKT00854 • Refunds 1 UBPKT00852 Disconnect
01-1240-01
01-1394-01
Total Refunds: 2
12/5/ 2024 12:09:20 PM
MORRISON, HOLLY
RIVERA, ROSALYN
Fund:
Fund:
at
12/5/ 2024
12/5/ 2024
Account Number
601 - Water Fund
601-000-10001-000
601-000-11110-000
999 - Pooled Cash
999-000-10000-000
999-000-25100-000
77530
77531
Total Refunded Amount:
Account Name
Claim On Cash
Accounts Receivable Water
Cash In Bank
Due To Other Funds
107.22
72.07 179.29
Revenue Total:
601 Total:
999 Total:
Distribution Total:
Amoun
179.29
179.29
Posting Amount
-179.29
179.29
0.00 -179.29
IFT
Yes
179.29 Yes
0.00 0.00
Refund Check Register
Refund Check Detail
Generated From Billing
72 .07 Generated From Billing
Revenue Code Summary
General Ledger Distribution
Posting Date: 12/0S/2024
ACCOUNTS PAYABLE
CHECK DATE 12/12/2024
Check Report
City of Grover Beach By Check Number
154 S. 8th Street Date Range : 12/12/2024 - 12/12/2024
Grover Beach, CA 93433
12/12/2024 ABALONE COAST ANALYTICAL INC 2148 77570
24-4648 Invoice 11/06/2024 COLIFORM PA, NITRATE, GENERAL PHYSICAL, ELA 454 24-4672 Invoice 11/07/2024 COLIFORM PA & ELAP FEE 144
24-4763 Invoice 11/14/2024 COLIFORM PA, NITRATE, ELAP FEE & SHIPPING FEI 347 24-4790 Invoice 11/14/2024 HETEROTROPHIC PLATE COUNT, QUANTI TRAY DV 81 24-4803 Invoice 11/18/2024 COLIFORM PA & ELAP FEE 72
24-4805 Invoice 11/18/2024 COLIFORM PA & ELAP FEE 36
24-4838 Invoice 11/19/2024 COLIFORM PA & ELAP EE 36
24-4839 Invoice 11/19/2024 HETEROTROPH IC PLATE COUNT, QUANTI TRAY DV 81 24-4855 Invoice 11/19/2024 COLIFORM PA, NITRATRE, ELAP FEE & SHIPPING F 275 24-4875 Invoice 11/21/2024 HETEROTROPHIC PLATE COUNT & ELAP FEE 230 24-4892 Invoice 11/22/2024 COLIFORM PA & ELAP FEE 36
24-4919 Invoice 11/26/2024 QUANTI TRAY OW, HETEROTROPHIC PLATE COUN" 81 24-4938 Invoice 11/26/2024 COLIFORM PA, NITRATE, ELAP FEE & SHIPPING FEI 275 12/12/2024 AIRGAS USA LLC 161 .88 77571
5512853278 Invoice 11/30/2024 ACETYLENE, ARGON & OXYGEN TANK RENTALS N< 161 .88 12/12/2024 ALLAN HANCOCK COLLEGE SOUTH SANTA MARIA CAMPUS 1928 77572 drv4h-111311272 Invoice 12/1 1/2024 evoc, firearms, arrest-control, Nov 2024 1928 12/12/2024 Beach Front Automotive & Smog 296 77573
4231 Invoice 12/11 /2024 Unit 212, declined repair, fuel cap leaking 148 4245 Invoice 12/1 1/2024 Unit 216, declined repair, ac compressor leak 148 12/12/2024 CITY OF GROVER BEACH WATER DEPT. 13868.84 77574 11 /1/24 Invoice 12/09/2024 City Water Accounts 9/1 /24-11 /1 /24 13868.84 12/12/2024 Culligan San Paso/Culligan Santa Maria 214.95 77575 sm0182123 Nov Invoice 12/1 1/2024 bottled water service Nov 2024 214.95 12/12/2024 Digital West 330 77576
132763401-0011: Invoice 12/12/2024 Dec 2024-lnternet for 933 Ramona 165 132766501-0011: Invoice 12/12/2024 Dec 2024 - Internet for 1230 Trouville 165 12/12/2024 FRANCHISE TAX BOARD 50 77577
INV0001799 Invoice 12/13/2024 Franchise Tax Board Garnishment 50 12/17/2024 3:26:37 PM Page 1 of 5
Check Report - Detail Date Range: 12/12/2024 -12/12/2024 12/12/2024 FRANK'S LOCK & KEY 311.32 77578
55686 Invoice 12/03/2024 LOC# 111 CUT OUT BROKEN LOCK & INSTALL NEW 311.32 12/12/2024 GARING TAYLOR & ASSOCIATES INC. 108 77579
20456 Invoice 11/30/2024 COORD ON GENTLEMEN'S AGREEMENT - NCMA ME 108 12/12/2024 Gary Evon 87 77580
2000999.002 Invoice 12/11/2024 2000999.002 GHLower 11/30/24 Evon SDRfd 87 12/12/2024 GROVER BEACH POLICE OFFICERS ASSOC. 1155 77581 INV0001777 Invoice 12/13/2024 POA Dues 55
INV0001778 Invoice 12/13/2024 POA Dues 55
INV0001779 Invoice 12/13/2024 POA Dues 55
INV0001780 Invoice 12/13/2024 POA Dues 55
INV0001781 Invoice 12/13/2024 POA Dues 55
INV0001782 Invoice 12/13/2024 POA Dues 55
INV0001783 Invoice 12/13/2024 POA Dues 55
INV0001784 Invoice 12/13/2024 POA Dues 55
INV0001785 Invoice 12/13/2024 POA Dues 55
INV0001786 Invoice 12/13/2024 POA Dues 55
INV0001787 Invoice 12/13/2024 POA Dues 55
INV0001788 Invoice 12/13/2024 POA Dues 55
INV0001789 Invoice 12/13/2024 POA Dues 55
INV0001790 Invoice 12/13/2024 POA Dues 55
INV0001791 Invoice 12/13/2024 POA Dues 55
INV0001792 Invoice 12/13/2024 POA Dues 55
INV0001793 Invoice 12/13/2024 POA Dues 55
INV0001794 Invoice 12/13/2024 POA Dues 55
INV0001795 Invoice 12/13/2024 POA Dues 55
INV0001796 Invoice 12/13/2024 POA Dues 55
INV0001797 Invoice 12/13/2024 POA Dues 55
12/12/2024 Hacienda Gardening 300 77583
HG89179 Invoice 11/30/2024 GOPHER TRAPPING - NOVEMBER 2024 300 12/12/2024 LexisNexis Risk Data Management, Inc. 935.94 77584 1100051465 Invoice 12/11/2024 AVCC Subscription Nov 2024 Cannabis 935.94 12/12/2024 MINERS HARDWARE 628.29 77585
549733 Invoice 11/05/2024 LOC# 107 CORP YARD SUPPLIES 84.77 549788 Invoice 12/02/2024 batteries, tape 30.59
12/17/2024 3:26:37 PM Page 2 of 5
Check Report - Detail Date Range: 12/12/2024 - 12/12/2024 549940 Invoice 11/08/2024 LOC# 101 LIGHT BULBS FOR POLICE STATION 97.82 549942 Invoice 11/08/2024 LOC# 107 CORP YARD SUPPLIES 39.13 549960 Invoice 11/08/2024 LOC# 107 CORP YARD SUPPLIES 10.86 549978 Invoice 12/10/2024 Surge Protector 50.01
550183 Invoice 11/12/2024 LOC# 107 CORP YARD EXTENSION CORD 97.86 550280 Invoice 11/13/2024 LOC# 103 TRAIN STATION WINERY KEYS 10.85 550597 Invoice 11/18/2024 LOC# 107 WASTE BASKET FOR BILL Y'S OFFICE SE- 14.13 550635 Invoice 11/19/2024 LOC# 104 COMMUNITY CENTER SUPPLIES 4.99 550780 Invoice 11/21/2024 STOCK WATER SUPPLIES 26.07
550870 Invoice 11/22/2024 STREET SUPPLIES 28.57
550927 Invoice 12/02/2024 keys 7.7
551131 Invoice 11 /26/2024 JANITORIAL SUPPLIES FOR IT DEPARTMENT 16.29 551133 Invoice 11/26/2024 STOCK WATER DEPT SUPPLIES 32.59 551142 Invoice 11 /26/2024 LOC# 107 CORP YARD BREAKROOM 8.69 551231 Invoice 11/27/2024 STREETS SUPPLIES 39.13
K49511 Invoice 11/01/2024 LOC# 101 MOLD&PANLING ADHSVE & CAULK 28.24 12/12/2024 O'REILL Y'S AUTOMOTIVE INC 105.41 77586
3025-386319 Invoice 11/12/2024 FLOOR MATS FOR FLEET TRUCK 21 .74 3025-388137 Invoice 11/20/2024 MOTOR OIL FOR DUTY TRUCK 40.18 3025-390842 Invoice 12/03/2024 PW TRUCK# 300 SEAT COVERS 43.49 12/12/2024 Poor Richard's Press 277.58 77587
310054 Invoice 12/10/2024 1,000 Receipts 277.58
12/12/2024 Praetorian Global Inc C/O Taylor Ford 40.6 77588 1091 Highland D Invoice 12/02/2024 DEPOSIT ACCT REFUND DA-23-00046 40.6 12/12/2024 Principal Life Insurance Company 8399.82 77589 Dec 2024 Invoice 12/12/2024 Dec 2024-Emplyee insurance premiums 4366.47 Nov 2024 Invoice 12/12/2024 Nov 2024-Employee insurance premiums 4033.35 12/12/2024 Ready Refresh by Nestle 288.57 77590
04K0900025271 Invoice 12/12/2024 Nov 2024 - Drinking water for City Hall 288.57 12/12/2024 RICH ROLSON 1000 77591
2024 parade sour Invoice 12/11/2024 2024 parade sound 1000 12/12/2024 SAN LUIS OBISPO COUNTY SHERIFF-CORONER/ CRIME LAB 1508 77592 cs-092025-05 Invoice 12/11 /2024 drug tests Aug 2024, 15 cases 928 cs-102025-07 Invoice 12/11/2024 drug test Sept 2024 9 cases 522 12/ 17/2024 3:26:37 PM Page 3 of 5
Check Report - Detail
u-102025-01 Invoice 12/11/2024 drug test, case 24-1217
12/12/2024 SENTINEL SECURITY SOLUTIONS, Inc
Invoice 12/05/2024 LOG# 104 FIRE MONITORING SYSTEM CALL OUT 12/12/2024 Siteone Landscape Supply, LLC
148692502-001 Invoice 12/06/2024 PESTICIDE & SPRAYING SUPPLIES 12/12/2024
12/12/2024
INV0001798
12/12/2024
197060
198608
199885
12/12/2024
452236566
452826619
452836566
12/12/2024
52601291
52601292
12/12/2024
9978890447
9979720059
12/ 17/ 2024 3:26:37 PM
SP MAINTENANCE SERVICES INC.
Invoice 11/30/2024 CITYWIDE STREET SWEEPING SERVICES NOV 202,
STATE DISBURSEMENT UNIT
Invoice 12/13/2024 Employee Garnishment
SWCA ENVIRONMENTAL CONSULTANTS
Invoice
Invoice
Invoice
11/06/2024
07/22/2024
08/02/2024
197 W GRAND DA-23-00050 ENV REVIEW
197 W GRAND DA-23-00050 ENV REVIEW
197 W GRAND DA-23-00050 ENV REVIEW
TERMINIX PROCESSING CENTER
Invoice
Invoice
Invoice
UNIVAR USA INC
Invoice
Invoice
10/17/2024
10/17/2024
10/17/2024
11/25/2024
11/26/2024
VERIZON WIRELESS
Invoice
Invoice
11/16/2024
12/11/2024
452836566 10/17/24 GBCC pest control
LOG# 114 RAMONA GARDEN CENTER PEST CONTR
LOG# 104 COMMUNITY CENTER PEST CONTROL O<
SODIUM HYPOCHLORITE 530 GAL DELIVERY WELL
CAUSTIC SODA 200 GAL DELIVERY WELL #1
PW CELLULAR SERVICES OCT 17 - NOV 16 2024
phone stmt 10/27/24 to 11 /26/24
Date Range: 12/12/2024 -12/12/2024
58 226.38
226.38
242.6
242.6
6052.1
6052.1
250
250
18224.25
3058.5
5567.5
9598.25
593
193
207
193
3863.68
2286.89
1576.79
2267.34
514.22
1753.12
77593
77594
77595
77596
77597
77598
77599
77600
Check Report - Summary Date Range: 12/12/2024 - 12/12/2024 All Bank Codes Check Summary
Payable Payment
Payment Type Count Count Discount Payment
Regular Checks 92 30 0.00 65,862.55
Manual Checks 0 0 0.00 0.00
Voided Checks 0 0 0.00 0.00
Bank Drafts 0 0 0.00 0.00
EFT's 0 0 0.00 0.00
92 30 0.00 65,862.55
12/17/2024 3 26:37 PM Page 5 of 5
• ACCOUNTS PAYABLE
CHECK DATE 12/19/2024
Check Report
City By Check Number of Grover Beach
154 S. 8th Street Date Range: 12/19/2024 - 12/19/2024
Grover Beach, CA 93433
12/19/2024 A M Peche & Associates LLC 2959.48 77601
12/11/24 Invoice 12/18/2024 Consulting Services 2959.48 12/19/2024 AFLAC 691 .68 77602
347023 Invoice 12/18/2024 Dec 2024- AFLAC employee premiums 691 .68 12/19/2024 AMAZON CAPITAL SERVICES 878.15 77603
17FT-HDFJ-GY3I Invoice 12/1 8/2024 17FT-H DFJ-GY3F Acrylic Wall Sign Holders 30.44 1 M3M-1QD1-7Y)< Invoice 12/18/2024 1M3M-1QD1-7YXD - coffee cups & coffee 48.64 1 WK6-4GNM-H 1I Invoice 12/1 8/2024 Seagate Exos X18 325.16 INV0001760 Invoice 12/1 1/2024 kb_ Office Supplies_lnv 1JHW-PQ9V-R9WY _ 11-22-24 398.5 INV0001761 Invoice 12/1 1/2024 Office Supplies_lnv 1 D3K-DHFC-NV31_ 11-26-24 25.8 INV0001762 Invoice 12/11/2024 Office Supplies_ 1 LLN-LCG1-WGCX_ 12-2-24 49.61 12/19/2024 Anna Lanier 1791.3 77604
CFS.Anna.1224 Invoice 12/18/2024 CFS.Anna. 1224 - Tiny Tots Dec2024 1791 .3 12/19/2024 APWA (American Public Works Association) 795 77605 000846536 Invoice 12/17/2024 APWA PUBLIC AGENCY MEMBERSHIP DUES AUG 2 795 12/19/2024 AT&T 126.28 77606
12/7/24 Invoice 12/18/2024 Circuit Alarm 12/7/24-1/6/25 126.28 12/19/2024 BEST BEST & KRIEGER, LLP 320 77607
INV0001805 Invoice 12/1 2/2024 BBK_lnv 1015572_1egal SVCS_ 12-5-2024 320 12/19/2024 Big Wakoo Fence, Inc 921 77608
3245 Invoice 12/18/2024 6 temp panels 921
12/19/2024 Burdine Printing 169.26 77609
51145 Invoice 12/18/2024 51145 no parking signs for parade 169.26 12/1 9/2024 Capital Industrial Medical Supply Co. 54.21 77610 INV0001763 Invoice 12/1 1/2024 Capital Industrial-Zee Medical_lnv 174885_ 12-5-24 54.21 12/19/2024 CARMEL & NACCASHA LLP 220 77611
INV0001806 Invoice 12/12/2024 Carmel-Naccasha_lnv 56102_1egal svcs_ 12-6-2024 220 12/19/2024 Charlotte L Ritter 340.9 77612
CFS.1224.Charlo Invoice 12/18/2024 CFS.1224.Charlotte - fitness, multi-cultural, ball 340.9 12/ 19/2024 2:00 :06 PM Page 1 of 9
Check Report - Detail Date Range: 12/19/2024 • 12/19/2024 12/19/2024 CLAD Consulting, Inc 12027.5 77613
1555 Invoice 12/03/2024 GROVER BEACH FIBER OPTIC INSPECTIONS· NOV 12027.5 12/19/2024 CSG Consultants, Inc 43800.65 77614
58696 Invoice 11/06/2024 BLDG INSPECTIONS 09/28/24 TO 10/25/24 11 446.5 59195 Invoice 12/13/2024 BLDG INSPECTIONS 10/26/24 TO 11 /29/24 12418.5 59271 Invoice 12/12/2024 FIRE SERVICES 10/26/24 TO 11 /29/24 R. MAGGIO 1729 B242170 Invoice 12/02/2024 BLDG PLAN REVIEWS 11 /1/24 TO 11/30/24 17145.65 B242171 Invoice 12/02/2024 BLDF PLAN REVIEW DA APP 11 /1/24 TO 11 /30/24 476 F241422 Invoice 12/02/2024 FIRE PLAN REVIEW 11 /1/24 TO 11/30/24 585 12/19/2024 DE LAGE LANDEN 67.43 77615
588891381 Invoice 12/18/2024 copier lease Cannabis Dec 2024 67.43 12/19/2024 DE LAGE LANDEN 337.23 77616
588891871 Invoice 12/18/2024 copier lease Records Dec 2024 337.23 12/19/2024 DEPT OF JUSTICE ACCOUNTING OFFICE/CASHIERING UNIT 96 77617 779929 Invoice 12/18/2024 livescan Nov 2024 96
12/19/2024 DJ'S PLUMBING INC 580 77618
13904 Invoice 12/03/2024 LOC# 111 GROVER HEIGHTS PARK SNAKE MAINLIN 580 12/19/2024 Environmental Systems Research Institute, Inc. 5300 77619 94851802 Invoice 11 /27/2024 ENTERPRISE AGREEMENT FEE SOFTWARE/MAINT. 5300 12/19/2024 FARM SUPPLY COMPANY 116.37 77620
112104 Invoice 12/12/2024 STRAW BAI LS FOR HOLIDAY PARADE 116.37 12/19/2024 HERC RENTALS INC 1022.15 77621
35136642-001 Invoice 11/27/2024 LABOR & SETUP FOR BYPASS INCIDENT RESPONS 1022.15 12/1 9/2024 ICMA 2400 77622
INV0001807 Invoice 12/12/2024 ICMA_ke_Annual Membership Renewal_12-12-2024 1200 INV0001808 Invoice 12/12/2024 ICMA_mb_Membeship Renewal_ 12-12-2024 1200 12/19/2024 J.B. DEWAR INC. 1354.64 77623
372133 Invoice 12/18/2024 Gasoline charges for PW vehicles 1354.64 12/19/2024 Jared Allegranza 1177.56 77624
121624 Invoice 12/1 8/2024 lodging per diem Undercover Concepts trn 1/6/25 1177.56 12/19/2024 Joshua Ruiz 1177.56 77625
121624 Invoice 12/18/2024 lodging per diem Undercover Concepts Trn 1/6/25 1177.56 12/1 9/2024 Kristin Bennet 51 .15 77626
12/19/ 2024 2:00 :06 PM Page 2 of 9
Check Report - Detail Date Range: 12/19/2024 - 12/19/2024 INV0001764 Invoice 12/1 1/2024 Holiday Supplies_Reimbursement_ 12-3-24 51 .15 12/19/2024 Kristopher Doe 632.8 77627
CFS.12.24.Paint Invoice 12/18/2024 CFS.12.24.Paint payment 1of312/13/24-3/14/25 632.8 12/19/2024 LEE WILSON ELECTRIC CO. INC 2514.13 77628
2410 Invoice 11 /30/2024 TRAFFIC SIGNAL MAINTENANCE OCT 2024 1054.1 2411 Invoice 12/16/2024 TRAFFIC SIGNAL MAINTENANCE NOVEMBER 2024 1020 3718 Invoice 11/30/2024 16TH/GRAND 11TH/GRAND SPIN HEADS 195 3777 Invoice 12/16/2024 8TH & GRAND REPAIR/REPLACEMENTS DUE TO Hli 245.03 12/19/2024 Lozano Smith, LLP 15300.05 77629
INV0001809 Invoice 12/12/2024 Lozano Smith_lnv 2233734-2233744_November 2024 15300.05 12/19/2024 Med-Stops Medical Clinic, Inc 654 77630
INV0001765 Invoice 12/11/2024 Med Stop _Inv 26529 _ TFellbaum-WHaas_ 11-19-24 654 12/19/2024 Michael K. Nunley & Associates, Inc. 7822.62 77631 001050001045 Invoice 12/02/2024 GB ASSET MANAGEMENT PM MEETNGS THRU NO'v 141 .63 001050001054 Invoice 12/02/2024 CIP 5002 GROVER SEWER SYSTEM COORDINATIOt 1269.48 001050001055 Invoice 12/02/2024 WATER, WASTEWATER & STORMWATER ATLASES 2370.51 001050001056 Invoice 12/04/2024 191 S. OAK PARK INFRASTRUCTURE REVIEW NOV 402.25 001050001124 Invoice 12/04/2024 NACIMIENTO LS MODELING PROJECT THROUGH NI 3638.75 12/19/2024 MOTOROLA SOLUTION INC 44846.98 77632
8282028932 Invoice 12/18/2024 radios 44846.98
12/19/2024 New Times 234 77633
INV0001766 Invoice 12/11/2024 New Times_lnv 373804_NewspaperPublication_ 11-21-2 234 12/19/2024 Nicole Retana 56 77634
INV0001813 Invoice 12/12/2024 NRetana_Reimbursement_ 12-12-2024 56 12/19/2024 Office Depot 2214.34 77635
388810639-001 Invoice 11/05/2024 FILING CABINET FOR PW SUPERVISOR OFFICE 522.17 394085228-001 Invoice 11/13/2024 CORP YARD BREAKROOM SUPPLIES 97.35 394085228-001 C Credit Memo 11/13/2024 PLASTIC CUTLERY ARRIVED DAMAGED -23.62 394606491-001 Invoice 11/08/2024 CORP YARD OFFICE SUPPLIES 629.56 395007 406-001 Invoice 11/04/2024 HARD FLOOR MATS FOR CORP YARD BREAKROOIV 489.74 396199897-001 Invoice 11/22/2024 PW CREW DAILY LOG BOOKS 250.98 396607870001 Invoice 12/12/2024 tape, calendars , orange paper 120.4 396681022001 Invoice 12/12/2024 calendar 20.54
396681023001 Invoice 12/12/2024 usb drives for EOC 38.52 12/19/ 2024 2:00:06 PM Page 3 of 9
Check Report - Detail Date Range: 12/19/2024 - 12/19/2024 398304349-001 Invoice 11/25/2024 CORP YARD COFFEE SUPPLIES 68.7 12/19/2024 PACIFIC GAS AND ELECTRIC 739.74 77637
12/7/24 Invoice 12/18/2024 Public Works Electric Charges 11/8/24-12/6/24 739.74 12/19/2024 PHELAN KATHRYN 245.35 77638
CFS.122024Tai& Invoice 12/18/2024 CFS.122024Tai&BSS payment for 12/24 classes 245.35 12/19/2024 PORTABLE JOHNS INC. 108.12 77639
262394 Invoice 11/16/2024 SINGLE UNIT RENTAL & SERVICE NOV 2024 108.12 12/19/2024 PROCARE JANITORIAL SUPPLY 1511.1 77640
177263 Invoice 10/24/2024 LOC# 101 MULTI FOLD TOWELS & TOILET TISSUE 387.22 177937 Invoice 11/15/2024 LOC# 101 TOILET TISSUE & MULTI FOLD TOWELS F< 327.78 178413 Invoice 12/04/2024 LOC# 107 CORP YARD JANITORIAL SUPPLIES 118.82 178464 Invoice 12/05/2024 LOC# 10916TH STREET PARK TOILET TISSUE 38.46 178465 Invoice 12/05/2024 LOC# 114 RAMONA GARDEN PARK TOILET TISSUE 38.46 178466 Invoice 12/05/2024 LOC# 112 MENTONE PARK TOILET TISSUE 38.46 178467 Invoice 12/05/2024 LOC# 107 CORP YARD JANITORIAL SUPPLIES 213.42 178501 Invoice 12/09/2024 LOC# 100 JANITORIAL SUPPLIES 348.48 12/19/2024 RAFTELIS FINANCIAL CONSUL TANT, LLC. 5000 77641 INV0001810 Invoice 12/12/2024 Raftelis_lnv 36730_CC Retreat_ 11-21-2024 5000 12/19/2024 Ready Refresh by Nestle 78.55 77642
04K0900006669 Invoice 12/03/2024 CORP YARD DRINKING WATER NOV 2024 78.55 12/19/2024 SANDY MERSHON 3002.3 77643
CFS Sandy.1224 Invoice 12/18/2024 CFS Sandy.1224 2933
ReimbSandyTT1 : Invoice 12/18/2024 ReimbSandyTT12.18.24 69.3 12/19/2024 SENTINEL SECURITY SOLUTIONS, Inc 269.7 77644 94035 Invoice 12/12/2024 NITRATE PLANT SECURITY SYSTEM JAN-MAR 2025 149.85 94036 Invoice 12/12/2024 RAMONA GARDEN PARK SECURITY MONITORING J 119.85 12/19/2024 TERMINIX PROCESSING CENTER 291 77645
453785777 Invoice 11/15/2024 LOC# 102 PEST CONTROL NOVEMBER 2024 142 454233445 Invoice 11/15/2024 LOC# 101 PEST CONTROL NOVEMBER 2024 149 12/19/2024 UNIVAR USA INC 863.5 77646
52636519 Invoice 12/10/2024 SODIUM HYPOCHLORITE DELIVERY 200 GAL. 12/10, 863.5 12/19/2024 US BANK CORPORATE PAYMENT SYSTEMS 27382.88 77647 00256000300882 Invoice 12/04/2024 Employee credit card charges 24.61 12/ 19/ 2024 2:00 :06 PM Page 4 of 9
Check Report - Detail Date Range: 12/19/2024 - 12/19/2024 019336 Invoice 12/04/2024 Employee credit card charges 106.7 0232120 Invoice 12/04/2024 Employee credit card charges 190 0233244 Invoice 12/04/2024 Employee credit card charges 220 038371 Invoice 12/18/2024 Employee credit card charges 4.73 040361 Invoice 12/04/2024 Employee credit card charges 138.86 04j6706838078 Invoice 12/04/2024 Employee credit card charges 179.82 04K6703819095 Invoice 12/04/2024 Employee credit card charges 26.98 04k6706838078 Invoice 12/04/2024 Employee credit card charges 61 .95 05994 Invoice 12/18/2024 Employee credit card charges 21 .99 081772 Invoice 12/18/2024 Employee credit card charges 11 .24 08290 Invoice 12/04/2024 Employee credit card charges 57.81 10-23-24 Invoice 12/10/2024 Employee credit card charges 190 102424 Invoice 12/04/2024 Employee credit card charges 735.93 102524 Invoice 12/04/2024 Employee credit card charges 72.99 102824 Invoice 12/04/2024 Employee credit card charges 25.47 10-31-24 Invoice 12/10/2024 Employee credit card charges 840 1084 Invoice 12/04/2024 Employee credit card charges 400 110924 Invoice 12/04/2024 Employee credit card charges 2.99 111-3618555-921 Invoice 12/04/2024 Employee credit card charges 76.11 11150723593 Invoice 12/04/2024 Employee credit card charges 750.64 11182024 Invoice 12/04/2024 Employee credit card charges 212.61 112124 Invoice 12/04/2024 Employee credit card charges 2.99 113-6802532-829 Invoice 12/04/2024 Employee credit card charges 14.24 113963951472 Invoice 12/04/2024 Employee credit card charges 5.75 1144634946 Invoice 10/18/2024 Employee credit card charges 304.49 1144634946-2 Invoice 10/18/2024 Employee credit card charges 304.49 1144634946-3 Invoice 10/18/2024 Employee credit card charges 500.23 1145733481-1 Invoice 10/23/2024 Employee credit card charges 47.17 1145733481-2 Invoice 10/23/2024 Employee credit card charges 48.25 12/2/24 Invoice 12/11/2024 Employee credit card charges 99.99 12/2/24-2 Invoice 12/11/2024 Employee credit card charges 99.99 120324 Invoice 12/04/2024 Employee credit card charges 115.01 124111278b0011 Invoice 12/04/2024 Employee credit card charges 35.45 132262 Invoice 12/18/2024 Employee credit card charges 179.74 1335 Invoice 12/18/2024 Employee credit card charges 12.82 13964789 Invoice 12/04/2024 Employee credit card charges 154.4 12/19/2024 2:00:06 PM Page 5 of 9
Check Report - Detail Date Range: 12/19/2024 -12/19/2024 2025 Invoice 12/18/2024 Employee credit card charges 675 20895 Invoice 12/18/2024 Employee credit card charges 66.65 21074100904002 Invoice 12/04/2024 Employee credit card charges 50.06 23034 Invoice 12/04/2024 Employee credit card charges 121 .89 2-4315-0293-017 Invoice 12/04/2024 Employee credit card charges 75.4 24427 Invoice 12/18/2024 Employee credit card charges 25 25755 Invoice 12/18/2024 Employee credit card charges 4.37 278327281 Invoice 12/1 8/2024 Employee credit card charges 16.15 31010 Invoice 12/18/2024 Employee credit card charges 51 .5 3159114267 Invoice 12/04/2024 Employee credit card charges 215.81 32531 Invoice 12/18/2024 Employee credit card charges 10.7 32988 Invoice 12/18/2024 Employee credit card charges 24.94 386223301 Invoice 12/04/2024 Employee credit card charges 2153.83 3NHGX Invoice 12/18/2024 Employee credit card charges 675 412849 Invoice 12/04/2024 Employee credit card charges 57.78 417086 Invoice 12/04/2024 Employee credit card charges 86.99 42000 Invoice 12/18/2024 Employee credit card charges 22.82 42448 Invoice 12/18/2024 Employee credit card charges 9.2 43486075 Invoice 12/04/2024 Employee credit card charges 72.83 44318 Invoice 12/18/2024 Employee credit card charges 29.07 44420 Invoice 12/18/2024 Employee credit card charges 5.12 46302 Invoice 12/18/2024 Employee credit card charges 46.96 47694 Invoice 12/18/2024 Employee credit card charges 108.18 50214 Invoice 12/18/2024 Employee credit card charges 3.25 51183 Invoice 11/21/2024 Employee credit card charges 125 52403156145 Invoice 12/05/2024 Employee credit card charges 40 52403156285 Invoice 12/05/2024 Employee credit card charges 924.67 5638 Invoice 12/18/2024 Employee credit card charges 32.97 57392 Invoice 12/18/2024 Employee credit card charges 16.48 58312 Invoice 12/18/2024 Employee credit card charges 11 .12 61996 Invoice 12/18/2024 Employee credit card charges 20.34 62403062931 Invoice 12/05/2024 Employee credit card charges 524.8 63614 Invoice 12/18/2024 Employee credit card charges 20.6 68599 Invoice 12/18/2024 Employee credit card charges 9 702562173 Invoice 12/10/2024 Employee credit card charges 565 705088422 Invoice 12/10/2024 Employee credit card charges 20 12/ 19/ 2024 2:00 :06 PM Page 6 of 9
Check Report - Detail Date Range: 12/19/2024-12/19/2024 75264 Invoice 12/18/2024 Employee credit card charges 30 79446607 Invoice 12/04/2024 Employee credit card charges 25 81464 Invoice 12/18/2024 Employee credit card charges 14.74 814854 Invoice 12/04/2024 Employee credit card charges 65.2 82403156728 Invoice 12/04/2024 Employee credit card charges 200 82403197813 Invoice 12/04/2024 Employee credit card charges 30 82403199388 Invoice 12/04/2024 Employee credit card charges 1612.8 92403082729 Invoice 12/04/2024 Employee credit card charges 9.66 99564 Invoice 12/18/2024 Employee credit card charges 1350 aa0010004nzim Invoice 12/04/2024 Employee credit card charges 32 Amazon.250.56.1 Invoice 11/05/2024 Employee credit card charges 250.56 ASCE DECEMBE Invoice 11/06/2024 Employee credit card charges 26.12 b2809899 Invoice 12/04/2024 Employee credit card charges 45.89 BAW5646 Invoice 12/04/2024 Employee credit card charges 86.97 BestBuy21 .74.11 Invoice 11/15/2024 Employee credit card charges 21 .74 BTV35 Invoice 12/18/2024 Employee credit card charges 675 CAFresh.13.08.1 • Invoice 11/07/2024 Employee credit card charges 13.08 Costco.59.90.102 Invoice 10/24/2024 Employee credit card charges 59.9 DEL TINA 160.00 Invoice 11/07/2024 Employee credit card charges 160 DollarTree.2.69.1 Invoice 12/06/2024 Employee credit card charges 2.69 E. WIGGIN CONI Invoice 11/01 /2024 Employee credit card charges 2.99 e07132 Invoice 12/04/2024 Employee credit card charges 45.63 G. MUNOZ-MOR Invoice 11/01/2024 Employee credit card charges 2.99 GBSourdough.10 Invoice 12/06/2024 Employee credit card charges 100 GrandAmerPizza. Invoice 10/25/2024 Employee credit card charges 80.28 GStationGrill.100 Invoice 10/23/2024 Employee credit card charges 100 HomeDepot.830.l Invoice 11/05/2024 Employee credit card charges 830.85 HomeDepot24.45 Invoice 11/08/2024 Employee credit card charges 24.45 Hyatt 941 .16 Invoice 11/14/2024 Employee credit card charges 941 .16 J. GARCIA CON~ Invoice 11/01/2024 Employee credit card charges 2.99 JuliaJuice.100.1 O Invoice 10/23/2024 Employee credit card charges 100 KJB SPORTSWE Invoice 11/20/2024 Employee credit card charges 522.42 LXHFG Invoice 12/18/2024 Employee credit card charges 675 Michaels8.15.117 Invoice 11/07/2024 Employee credit card charges 8.15 Miners 10.86 Invoice 10/22/2024 Employee credit card charges 10.86 Miners.3.48.1025 Invoice 09/25/2024 Employee credit card charges 3.48 12/19/2024 2:00:06 PM Page 7 of 9
Check Report - Detail Date Range: 12/19/2024 - 12/19/2024 Miners.56.53.102 Invoice 10/25/2024 Employee credit card charges 56.53 NRPA.180.11724 Invoice 11/07/2024 Employee credit card charges 180 PIIFC Invoice 12/18/2024 Employee credit card charges 675 RED BEE COFFE Invoice 11/18/2024 Employee credit card charges 45 RedBeeCoffee.1 C Invoice 10/24/2024 Employee credit card charges 100 RefundAmazon(2 Credit Memo 11/05/2024 Employee credit card charges -228.33 ROOSTER CREE Invoice 11/12/2024 Employee credit card charges 174.73 SamsClub119.63 Invoice 10/14/2024 Employee credit card charges 119.63 SamsTables.869. Invoice 11/14/2024 Employee credit card charges 869.65 SM76W Invoice 12/18/2024 Employee credit card charges 675 so0104108 Invoice 12/04/2024 Employee credit card charges 470.08 Sushi805.100.1 o: Invoice 10/23/2024 Employee credit card charges 100 Taqueria San Mic Invoice 10/24/2024 Employee credit card charges 75.58 TBD Invoice 12/05/2024 Employee credit card charges 19.18 TERMINIX 132.0( Invoice 10/24/2024 Employee credit card charges 132 Trader Joes 41 .2· Invoice 11/19/2024 Employee credit card charges 41 .27 UA8WLQ056 Invoice 10/24/2024 Employee credit card charges 1880.69 VONS 6.19 Invoice 11/18/2024 Employee credit card charges 6.19 WALMART 146.9 Invoice 11/12/2024 Employee credit card charges 146.99 Walmart17.94.11 Invoice 11/21/2024 Employee credit card charges 17.94 WM87011845 Invoice 11/04/2024 Employee credit card charges 185.94 WM87486847 Invoice 11/08/2024 Employee credit card charges 282.29 12/19/2024 Verdin Marketing Ink, Co. 4522 77655
INV0001767 Invoice 12/11/2024 Verdin_lnv 12146_monthly fees_ 11 -30-24 4522 12/19/2024 Vestis Group, Inc 890.8 77656
5020674166 Invoice 11/04/2024 UNIFORM SERVICES 232.58
5020679007 Invoice 11/11/2024 UNIFORM SERVICES 273.82
5020683820 Invoice 11/18/2024 UNIFORM SERVICES 192.2
5020688688 Invoice 11/25/2024 UNIFORM SERVICES 192.2
12/19/2024 Vital Records Holdings, LLC 196.84 77657
4627887 Invoice 12/18/2024 Dec 2024 - Document storage 196.84 12/19/2024 Water Systems Consulting Inc. 5406.8 77658
10237-GB Invoice 11/30/2024 2020 MGMT. AGREEMENT - SERVICES FOR JUL-NO' 1643.2 10238-GB Invoice 11/30/2024 NCMA STAFF EXTENSION SERVICES OCT-NOV 202• 3763.6 12/ 19/2024 2:00 :06 PM Page 8 of 9
Check Report - Summary Date Range: 12/19/2024 - 12/19/2024 All Bank Codes Check Summary
Payable Payment
Payment Type Count Count Discount Payment
Regular Checks 221 50 0.00 203,559.10
Manual Checks 0 0 0.00 0.00
Voided Checks 0 0 0.00 0.00
Bank Drafts 0 0 0.00 0.00
EFT's 0 0 0.00 0.00
221 50 0.00 203,559.10
12/19/2024 2:00:06 PM Page 9 of 9
ACCOUNTS PAYABLE
CHECK DATE 12/26/2024
Check Report
City By Check Number of Grover Beach
154 S. 8th Street Date Range: 12/26/2024 - 12/26/2024
Grover Beach, CA 93433
12/26/2024 AMAZON CAPITAL SERVICES 45.4 77659
1 J6T-77YP-WXY1 Invoice 12/20/2024 Tri-fold paper for BTC's 45.4 12/26/2024 Boot Barn 495.89 77660
INV00435487 Invoice 12/23/2024 WORK BOOTS 11/13/2024 268.61 INV00435495 Invoice 12/23/2024 WORK BOOTS 11/27/2024 227.28 12/26/2024 CITY OF GROVER BEACH WATER DEPT. 11670.49 77661 12/1/24 Invoice 12/20/2024 City Water Accounts 10/1 /24-12/1 /24 11670.49 12/26/2024 DE LAGE LANDEN 227.29 77662
588867471 Invoice 12/20/2024 Sharp-MX-5071 Lease 227.29 12/26/2024 EXECUTIVE JANITORIAL INC. 6010 77663
90581 Invoice 12/20/2024 LOC# 107 JANITORIAL SERVICES DEC 2024 500 90582 Invoice 12/20/2024 LOC# 100 & 101 JANITORIAL SERVICES DEC 2024 2650 90583 Invoice 12/20/2024 LOC# 103 JANITORIAL SERVIES DECEMBER 2024 2860 12/26/2024 FARM SUPPLY COMPANY 32.06 77664
112263 Invoice 12/23/2024 PROPANE BY THE GALLON FOR FORKLIFT 32.06 12/26/2024 GROVER BEACH POLICE OFFICERS ASSOC. 1155 77665 INV0001830 Invoice 12/27/2024 POA Dues 55
INV0001831 Invoice 12/27/2024 POA Dues 55
INV0001832 Invoice 12/27/2024 POA Dues 55
INV0001833 Invoice 12/27/2024 POA Dues 55
INV0001834 Invoice 12/27/2024 POA Dues 55
INV0001835 Invoice 12/27/2024 POA Dues 55
INV0001836 Invoice 12/27/2024 POA Dues 55
INV0001837 Invoice 12/27/2024 POA Dues 55
INV0001838 Invoice 12/27/2024 POA Dues 55
INV0001839 Invoice 12/27/2024 POA Dues 55
INV0001840 Invoice 12/27/2024 POA Dues 55
INV0001841 Invoice 12/27/2024 POA Dues 55
INV0001842 Invoice 12/27/2024 POA Dues 55
INV0001843 Invoice 12/27/2024 POA Dues 55
INV0001844 Invoice 12/27/2024 POA Dues 55
1/ 2/ 2025 12:54:14 PM Page 1 of 3
Check Report - Detail Date Range: 12/26/2024 - 12/26/2024 INV0001845 Invoice 12/27/2024 POA Dues 55
INV0001846 Invoice 12/27/2024 POA Dues 55
INV0001847 Invoice 12/27/2024 POA Dues 55
INV0001848 Invoice 12/27/2024 POA Dues 55
INV0001849 Invoice 12/27/2024 POA Dues 55
INV0001850 Invoice 12/27/2024 POA Dues 55
12/26/2024 Kirk Construction A California Corporation 5344.63 77667 24-067 Invoice 12/02/2024 WATER LINE BREAK ASSISTANCE - 728 FRONT STF 5344.63 12/26/2024 LT Roofing 575 77668
020608 Invoice 12/15/2024 LOC# 107 ROOF REPAIR OVER WATER BARN 575 12/26/2024 Max Torres 2830 77669
1019 Invoice 12/22/2024 ANNUAL CITY BACKFLOW DEVICE INSPECTION & R 2830 12/26/2024 PACIFJC GAS AND ELECTRIC 28277.26 77670
1074697152-6-25 Invoice 12/20/2024 Public Works & Parks Electric 11 /19/24-12/16/24 28277.26 12/26/2024 SOUTHERN CALIF GAS CO 883.64 77671
12/11 /24 Invoice 12/20/2024 Gas Charges for City Facilities 11/09/24-12/10/24 883.64 12/26/2024 STATE DISBURSEMENT UNIT 250 77672
INV0001851 Invoice 12/27/2024 Employee Garnishment 250
12/26/2024 Ultrex Management Services LLC 316.23 77673
4249829-CAL Invoice 12/20/2024 Sharp/MX-5071 Service Period 11 /13/24-12/12/24 316.23 1/ 2/ 2025 12:54: 14 PM Page 2 of 3
Check Report - Summary Date Range: 12/26/2024 - 12/26/2024 All Bank Codes Check Summary
Payable Payment
Payment Type Count Count Discount Payment
Regular Checks 37 14 0.00 58,112.89
Manual Checks 0 0 0.00 0.00
Voided Checks 0 0 0.00 0.00
Bank Drafts 0 0 0.00 0.00
EFT's 0 0 0.00 0.00
37 14 0.00 58,112.89
1/2/2025 12:54: 14 PM Page 3 of 3
DESCRIPTION OF RESOURCES AMOUNT
Balance from October 31, 2024 $ 1,935,584.86
Deposit from Private Improvements 3,460.00
Deposit from Interest 11/29/2024 7,888.26
Total Resources $ 1,946,933.12
DESCRIPTION OF EXPENDITURES AMOUNT
Transfers for Staff Time:
Payroll Expenses 25,552.88
Transfers for Non-Construction and Other:
Accounts Payable Expenses 1,014.00
Total Expenditures $26,566.88
Cash Balance as of November 30, 2024 $ 1,920,366.24
Respectfully,
Micheal Flores
Finance Manager
CITY OF GROVER BEACH
2022 STREETS BOND ACCOUNT ($10,000,000)
Treasurer's Report for January 27, 2025 City Council Meeting November 1, 2024 to November 30, 2024
Agenda Item No. 5
DESCRIPTION OF RESOURCES AMOUNT
Balance from November 30, 2024 $ 1,920,366.24
Deposit from Interest 12/31/2024 8,679.12
Total Resources $ 1,929,045.36
DESCRIPTION OF EXPENDITURES AMOUNT
Transfers for Staff Time:
Payroll Expenses 17,018.99
Transfers for Non-Construction and Other:
Accounts Payable Expenses 3,007.88
Total Expenditures $20,026.87
Cash Balance as of December 31, 2024 $ 1,909,018.49
Respectfully,
Micheal Flores
Finance Manager
CITY OF GROVER BEACH
2022 STREETS BOND ACCOUNT ($10,000,000)
Treasurer's Report for January 27, 2025 City Council Meeting December 1, 2024 to December 31, 2024
MINUTES
CITY COUNCIL MEETING
MONDAY, JANUARY 13, 2025
CALL TO ORDER Mayor Dee called the meeting to order at 6:00 p.m. in the City Hall Council Chamber, 154 South Eighth Street, Grover Beach, California.
FLAG SALUTE The flag salute was led by all present.
ROLL CALL
City Council: Council Members Kathy McCorry-Driscoll, Clint Weirick, Mayor Pro Tem Robert Robert and Mayor Kassi Dee were present.
City Staff: City Manager Matthew Bronson, Assistant City Manager Kristin Eriksson, City Attorney Rob Lomeli, City Clerk Wendi Sims, Police Chief Jim Munro, P Administrative Services Director Nick Szamet, Public Works Director/City Engineer Greg Ray, Community Service Director Megan Martin and Five Cities Fire Authority Chief Scott Hallett were also present.
CLOSED SESSION ANNOUNCEMENTS
None.
AGENDA REVIEW
Action: Upon unanimous consensus, the Council adopted the agenda as presented.
CEREMONIAL CALENDAR
1. Proclamation for National Mentorship Month – Read by Council Member Weirick and received by Araceli Flores, Board Member of Big Brother Big Sister of San Luis Obispo County.
2. 2024 City Employee of the Year and 30-Year Service Award Recipient – Presented by City Manager Bronson and received by Selene Solis – Employee of the Year and Cesar Zarate – 30-Year Service Award Recipient.
3. 2024 Police Department Office of the Year, Employee of the Year, and Medal of Merit Recipient – Presented by Police Chief Munro and accepted by Tracy Leveque – Employee of the Year; Walid Elsyid – Officer of the Year; and Josh Ruiz – Medal of Merit.
PRESENTATIONS
None.
PUBLIC COMMUNICATIONS The Mayor opened the floor to any member of the public for comment on items of interest which were within the jurisdiction of the City Council, but were not listed on the agenda.
Agenda Item No. 6
Minutes: City Council Meeting Page 2
Monday, January 13, 2025
• Jonathon Reynolds
• Brenda Auer
• Kellie Phillips
• Terry Wingate
• Loren Westphal
• Alan Thompson
No additional public comments were received at this time and the Mayor closed the public comment portion of the meeting.
CONSENT AGENDA
Prior to consideration of the Consent Agenda, Mayor Dee opened public comment. • Stacy Korsgaden
There being no additional public comments received, the Mayor closed public comment.
It was motioned by Council Member Weirick and seconded by Mayor Dee to approve Consent Agenda Item No.’s 4, 5, 6, and 7 as recommended. The motion carried on the following roll call vote:
AYES: Council Members – McCorry-Driscoll, Weirick, and Mayor Dee NOES: Council Members – Mayor Pro Tem Robert
ABSENT: Council Members – None.
ABSTAIN: Council Members – None.
4. Minutes of the City Council Meeting on Monday, December 9, 2024 Action: Approved the minutes as submitted.
5. Resolution Authorizing Display of Specified Commemorative Flags Action: Adopted Resolution No. 25-01 authorizing the display of commemorative flags on specified dates in 2025.
Resolution No. 25-01: A Resolution of the City Council of the City of Grover Beach, California, Authorizing the Display of Specified Commemorative Flags
6. Annual Approval of the City of Grover Beach Investment Policy Action: Reviewed and approved the City of Grover Beach Investment Policy.
7. Resolution to Accept the 2025 Traffic Records Improvement Project Grant Award Action: Adopted Resolution No. 25-02 approving the acceptance of 2025 Traffic Records Improvement Project Grant funds in the amount of $100,000 for FY 2024-25.
Resolution No. 25-02: A Resolution of the City Council of the City of Grover Beach, California, Approving the Acceptance of $100,000 in Traffic Records Improvement Project Grant Award Funds and Authorizing the Execution of a Grant Agreement with the State of California Office of Traffic Safety
Minutes: City Council Meeting Page 3
Monday, January 13, 2025
PUBLIC HEARING
None.
REGULAR BUSINESS:
8. Appointment to Fill District 2 City Council Vacancy
Mayor Dee read the title of the foregoing item and deferred to staff for a report.
City Manager Bronson gave a brief presentation discussing the appointment process.
Also, making note that prior to the meeting Nicole Moore, Scott Steele and Braden Beck withdrew their applications.
1) Joseph Holmes
2) Laura Ochoa
3) Jules Tuggle
4) Ron Arnoldson – Withdrew his application
5) Scott Gelotti – Withdrew his application.
6) David Swift
7) Krista Jeffries
8) Catherine Oden
Mayor Dee invited public comment on this matter.
• Jeff Bohrer
• Debbie Peterson
• David Ekbom
• Cathryn Sells
• Ben Gildea
• Brenda Auer
• Pamela Storton
• William Rea
No additional comments were received at this time and the Mayor closed public comment.
RECESS at 8:15 p.m., Mayor Dee requested a 10-minute break, upon consensus of the City Council the meeting was recessed.
RECONVENED: At 8:25 p.m., the meeting was reconvened with all members of Council present.
Council continued interviews with the top 3 candidates: Jules Tuggle, David Swift and Krista Jeffries.
Action: It was motioned by Council Member McCorry-Driscoll and seconded by Council Member Weirick, conducted interviews of applicants and made an appointment of Jules Tuggle to fill an existing vacant City Council seat for the term ending in December 2026. The motion carried on the following roll call vote:
Minutes: City Council Meeting Page 4
Monday, January 13, 2025
AYES: Council Members – McCorry-Driscoll, Weirick, Mayor Pro Tem Robert and Mayor Dee
NOES: Council Members – None.
ABSENT: Council Members – None.
ABSTAIN: Council Members – None.
City Manager Bronson stated that Item 10 will be continued to a future meeting.
9. 2025 City Council Assignments to Boards, Commissions and Committees Mayor Dee read the title of the foregoing item and deferred to staff for a report.
City Manager Bronson presented the staff report.
Mayor Dee invited public comment on this matter. No comments were received at this time and the Mayor closed public comment.
Action: It was motioned by Council Member Weirick and seconded by Council Member Tuggle to adopt Resolution No. 25-03 confirming certain Council assignments and authorize the City Clerk to update FPPC Form 806 for posting on the City’s website. The motion carried on the following roll call vote:
AYES: Council Members – McCorry-Driscoll, Tuggle, Weirick, Mayor Pro Tem Robert and and Mayor Dee
NOES: Council Members – None.
ABSENT: Council Members – None.
ABSTAIN: Council Members – None.
Resolution No. 25- 03: A Resolution of the City Council of the City of Grover Beach, California, Revising City Council Committee Assignments for Calendar Year 2025.
10. Brown Act Information and Training
Mayor Dee stated this item will be continued to a later date.
Action: It was motioned by Council Member McCorry-Driscoll and seconded by Council Member Tuggle to continue the Brown Act Information and Training to a future date. The motion carried on the following voice vote:
AYES: Council Members – McCorry-Driscoll, Tuggle, Weirick, Mayor Pro Tem Robert and and Mayor Dee
NOES: Council Members – None.
ABSENT: Council Members – None.
ABSTAIN: Council Members – None.
Minutes: City Council Meeting Page 5
Monday, January 13, 2025
PUBLIC COMMUNICATIONS The Mayor opened the floor to any member of the public for comment on items of interest which were within the jurisdiction of the City Council, but were not listed on the agenda.
• Debbie Peterson
No additional public comments were received at this time and the Mayor closed the public comment portion of the meeting.
COUNCIL COMMITTEE REPORTS
A. Council Member Weirick reported that the San Luis Obispo County Flood Control and Water Conservation Districts Water Resources Advisory Committee Meeting. (WRAC) was cancelled and he attended the South County Sanitation District Meeting (SSLOCSD).
B. Mayor Pro Tem discussed attending the Integrated Waste Management Meeting (IWMA).
COUNCIL COMMUNICATIONS
Council Member McCorry-Driscoll spoke on the fires in Los Angeles and if in the future we could have some sort of Public Outreach regarding fire safety and “what to pack” if you are in danger of a fire near you.
Council Member Weirick offered heartfelt thoughts to those who lost their homes in the LA County Fires, congratulated Officer Smiley on his graduation from the Police Academy at Hancock College and also mentioned he attended a few events throughout San Luis Obispo County:
Grover Beach Santa’s Workshop; Grover Beach Tree Lighting; Five Cites Homeless Coalition Giving Tuesday Banquet; Friday Night Live - Reindeer Run; and The Grover City Grange Pancake Breakfast.
Mayor Pro Tem Robert stated his thoughts go out to the victims of the LA County Fires. He asked if the City Staff has some sort of Evacuation Drill that they do annually and if the citizens could get some sort of evacuation packet? He also questioned when the water rates study, refund and the multi-tiering will return to the agenda.
Mayor Dee stated she has also received questions regarding emergency preparedness, and thanked Mayor Pro Tem Robert for the best pancakes at The Grange’s Pancake Breakfast. She also asked the Council if she has consensus to agendize a potential grant program for the business that have been affected by the road construction on West Grand Avenue.
Council also requested to agendize an item to discuss waiving the rental fees of Ramona Garden Center for the AARP nonprofit group.
Minutes: City Council Meeting Page 6
Monday, January 13, 2025
CITY MANAGER’S REPORT AND COMMENTS
City Manager Bronson mentioned on January 28th, 6:00 p.m. at the Ramona Center the City will have a Community Priorities Forum, an open public workshop where we are seeking Community input to help inform the Council to identify key priorities for the City to focus on.
CITY ATTORNEY’S REPORTS AND COMMENTS
None.
CLOSED SESSION
City Attorney Lomeli read Closed session items into the record.
Mayor Dee opened and closed public comment with no public comments received at this time.
At, 9:33 p.m., the City Council met in Closed Session regarding the following items:
A. CONFERENCE WITH LEGAL COUNSEL - ANTICIPATED LITIGATION Significant exposure to litigation pursuant to paragraph (2) or (3) of subdivision (d) of Government Code section 54956.9
One (1) Case.
B. CONFERENCE WITH LEGAL COUNCIL – EXISTING LITIGATION
Name of Case: Grover H20, Debra Peterson, and Brend Auer v. City of Grover Beach, et al. San Luis Obispo Superior Court Case 24CV-0264. Government Code section 54956.9(d)(1).
Closed Session Announcements: At 10:13 p.m., Mayor Dee reconvened the meeting in open session with all Council Members present and announced the no reportable action taken during Closed Session.
There being no further business to come before the City Council, Mayor Dee adjourned the meeting at 10:14 p.m.
_____________________________
KASSI DEE, MAYOR
Attest:
______________________________
WENDI SIMS, CITY CLERK
(Approved at CC Mtg ______)
Agenda Item No. 7
CITY COUNCIL STAFF REPORT
TO: Honorable Mayor and City Council DATE: January 27, 2025 FROM: Matthew Bronson, City Manager
PREPARED BY: Mike Flores, Finance Manager
SUBJECT: FY 2023-24 Annual Comprehensive Financial Report
RECOMMENDATION
Receive and file the FY 2023-24 Annual Comprehensive Financial Report.
BACKGROUND
The Annual Comprehensive Financial Report (ACFR) is a set of financial statements comprising all financial activity of the City that has been reviewed by an independent auditor contracted by the Council using accepted standards and report formats to ensure the accuracy of the City’s financial practices and overall financial condition. The Government Finance Officers Association (GFOA) best practices recommend obtaining new auditors every five years. This is the fourth year that Glenn Burdette conducted the audit for the City, which includes financial statements, internal documents and controls for the fiscal year ending June 30, 2024.
The goal of the independent audit is to provide reasonable assurance that the financial statements of the City are free of material misstatements, whether due to fraud or error. The independent audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluating the overall financial statement presentation.
The Independent Auditors’ Report presented on page eight of the ACFR issued a clean and unmodified opinion, meaning the financial statements and other information reported in the ACFR present fairly in all material respects the financial position of the City as of June 30, 2024.
Key financial highlights for FY 2023-24 identified in the audit include:
• The Council adopted a five-year Capital Improvement Program (CIP) in June 2024 that identifies eight projects for Fiscal Year 2024-25 with a budget of nearly $6.8 million. The largest number of projects is Streets and Storm Drains which includes Measure K-14 funded street projects with a projected cost of $5.3 million.
• The City is in the ninth year of the multi-year Local Street Rehabilitation program funded by Measure K-14 approved by voters in 2014 which provides up to $48 million in bond funds for repair of residential streets over a 25-year period. As of June 30, 2024, the City has completed 16 street projects with Measure K-14 funds. Total expenditures for street projects since passage of Measure K-14 are $34.1 million with approximately $2.2 million of the total expenditures spent on street projects in FY 2023-24.
Staff Report: FY 2023-24 Annual Comprehensive Financial Report Page 2 January 27, 2025
• General Fund revenues increased by 38% or $6.6 million when compared to the previous fiscal year. This increase is primarily attributable to one-time passthrough PLHA grant funds received in the amount of $5 million and recognition of the final amount of ARPA money in FY 2023-24 It should be noted, cannabis tax and sales tax revenues decreased by $131,000 and $14,009 respectively. The City’s General Fund revenue and other financing sources (uses) exceeded expenditures by $1.2 million in FY 2023-24.
• The City’s General Fund continues to maintain a strong reserve level of 28% of operating expenditures which is higher than the City’s goal of 25%.
Overall, the audit affirmed that the City ended FY 2023-24 in a positive financial position with an unassigned General Fund balance of $8.8 million. However, unassigned General Fund balance does not include carry-over amounts for unspent capital projects, which would reduce the available amount of reserves to approximately $5.3 million.
A representative from Glenn Burdette will be in attendance at the meeting to answer any questions regarding the Annual Comprehensive Financial Report.
FISCAL IMPACT
There is no fiscal impact from this action.
ALTERNATIVES
The Council has the following alternatives to consider:
1. Receive and file the FY 2023-24 Annual Comprehensive Financial Report; or
2. Provide alternate direction to staff.
PUBLIC NOTIFICATION
The agenda was posted in accordance with the Brown Act.
Attachments
1. FY 2023-24 Annual Comprehensive Financial Report
2. City of Grover Beach External Communication Letter
C i t y o f G r o v e r
B e a c h
California
Annual Comprehensive
Financial Report
For the Fiscal Year Ended June 30, 2024
Attachment 1
This page intentionally left blank.
CITY OF GROVER BEACH,
CALIFORNIA
ANNUAL COMPREHENSIVE
FINANCIAL REPORT
For the Fiscal Year Ended
June 30, 2024
Prepared by
Department of Administrative Services
Presented by
Nick Szamet, Director of Administrative Services
Mike Flores, Finance Manager
CITY OF GROVER BEACH
Annual Comprehensive Financial Report
Table of Contents
i
INTRODUCTORY SECTION
Letter of Transmittal .............................................................................................................................................. 1 Organization of City Government .......................................................................................................................... 5 Directory of City Officials........................................................................................................................................ 6 Government Finance Officers Association Certificate of Achievement ..…………………………………………………………..7
FINANCIAL SECTION
Independent Auditors’ Report ............................................................................................................................... 8 Management’s Discussion and Analysis ............................................................................................................... 12 Basic Financial Statements
Government-Wide Financial Statements:
Statement of Net Position ....................................................................................................................... 25 Statement of Activities ........................................................................................................................... 26 Fund Financial Statements:
Governmental Funds:
Balance Sheet ..................................................................................................................................... 28 Reconciliation of the Balance Sheet to the Statement of Net Position .............................................. 29 Statement of Revenues, Expenditures, and Changes in Fund Balance .............................................. 30 Reconciliation of the Statement of Revenues, Expenditures, and Changes in Fund Balances to the Statement of Activities ................................................................................ 31 Proprietary Funds:
Statement of Net Position .................................................................................................................. 32 Statement of Revenues, Expenses, and Changes in Net Position ...................................................... 33 Statement of Cash Flows .................................................................................................................... 34 Fiduciary Funds:
Statement of Fiduciary Net Position ................................................................................................... 36 Statement of Changes in Fiduciary Net Position ................................................................................ 37 Notes to the Basic Financial Statements ....................................................................................................... 38 Required Supplemental Information Section
Budgetary Basis of Accounting - Note to the Required Supplemental Information ............................................ 75 Budgetary Comparison Schedule – General Fund ................................................................................................ 76 Budgetary Comparison Schedule – Street Rehabilitation and Repair Fund......................................................... 77 Schedule of Proportionate Share of Net Pension Liability ................................................................................... 78
CITY OF GROVER BEACH
Annual Comprehensive Financial Report
Table of Contents
ii
Schedule of Pension Contributions ...................................................................................................................... 82 Supplemental Information Section
Nonmajor Governmental Funds Description ....................................................................................................... 86 Combining Balance Sheet Nonmajor Governmental Funds .......................................................................... 88 Combining Statement of Revenues, Expenditures, and Change in Fund Balances – Nonmajor Governmental Funds ......................................................................................................... 92 Schedule of Revenues, Expenditures, and Changes in Fund Balance – Budget to Actual – Nonmajor Governmental Funds:
Gas Tax Fund ........................................................................................................................................... 96 Gas Tax RMRA Fund ................................................................................................................................ 97 Public Safety Grants Fund ....................................................................................................................... 98 Park Construction Fund ........................................................................................................................... 99 Transportation Impact Fees Fund ......................................................................................................... 100 Law Enforcement Impact Fees Fund ..................................................................................................... 101 Administrative Impact Fees Fund …………………………………………………………………………………………………….102 Fire Impact Fees Fund ........................................................................................................................... 103 Storm Water Impact Fees Fund ............................................................................................................ 104 Wastewater Impact Fees Fund.............................................................................................................. 105 Parks Facilities Impact Fees Fund .......................................................................................................... 106 Recreation Facilities Impact Fees Fund ................................................................................................. 107 Water Impact Fees Fund ....................................................................................................................... 108 State Mandated ADA Fund .................................................................................................................... 109 Subsidized Senior Transportation Fund ................................................................................................ 110 Local Transportation Fund .................................................................................................................... 111 CDBG Non-Entitlement Fund……………………………………………………………………………………………………………112 Home Grant Fund .................................................................................................................................. 113 Underground Utilities Fund……………………………………………………………………………………………………………..114 Capital Projects Fund............................................................................................................................. 115 Combining Statement of Fiduciary Net Position – Private Purpose Trust Funds ........................................ 116 Combining Statement of Changes in Fiduciary Net Position – Private Purpose Trust Funds ...................... 117 Combining Statement of Fiduciary Net Position – Custodial Funds ............................................................ 118 Combining Statement of Changes in Fiduciary Net Position – Custodial Funds.......................................... 119
CITY OF GROVER BEACH
Annual Comprehensive Financial Report
Table of Contents
iii
Schedule of Debt Service Coverage………………………………………………………………………………………………………..120 STATISTICAL SECTION (Unaudited)
Explanation of Statistical Section ....................................................................................................................... 121 Financial Trends Information:
Net Position by Component......................................................................................................................... 122 Changes in Net Position ............................................................................................................................... 124 Fund Balances of Governmental Funds ....................................................................................................... 128 Changes in Fund Balances of Governmental Funds..................................................................................... 130 Revenue Capacity Information:
Tax Revenue by Source – General Fund ...................................................................................................... 132 Net Taxable Assessed Value History ............................................................................................................ 133 Assessed Value of Taxable Property ............................................................................................................ 134 Direct and Overlapping Property Tax Rates ................................................................................................ 136 Principal Property Taxpayers ....................................................................................................................... 138 Property Tax Levies and Collections ............................................................................................................ 140 Direct and Overlapping Sales Tax Rates ...................................................................................................... 141 Taxable Sales By Category ........................................................................................................................... 142 Debt Capacity Information:
Ratios of Outstanding Debt by Type ............................................................................................................ 144 Ratios of General Bonded Debt Outstanding .............................................................................................. 145 Direct and Overlapping Governmental Activities Debt ............................................................................... 146 Legal Debt Margin ........................................................................................................................................ 147 Demographic and Economic Information:
Demographics and Economic Statistics ....................................................................................................... 148 Full-Time Equivalent Government Employees by Function ........................................................................ 149 Operating Indicators by Function/Program ................................................................................................. 150 Capital Asset Statistics by Function/Program .............................................................................................. 152
INTRODUCTORY
SECTION
x Letter of Transmittal
x Organization of City Government
x Directory of City Officials
x Government Finance Officers
Association Certificate of Achievement
for Excellence in Financial Reporting
December 19, 2024
To the Honorable Mayor, Members of the City Council and Citizens of the City of Grover Beach, the fiscal year ended June 30, 2024. The City follows a policy of preparing a complete set of financial statements in conformity with accounting principles generally accepted in the United States of America after the end of each fiscal year. These financial statements are audited by a licensed certified public accounting firm. The financial statement audit has been completed, and we hereby issue the Annual Comprehensive Financial Report of the City of Grover Beach for the fiscal year ending June 30, 2024.
Consequently, management assumes full responsibility for the completeness and reliability of all the information presented in this report. To provide a reasonable basis for making these representations, management of the City of Grover Beach has established a comprehensive internal control framework that is ent reliable
generally accepted in the United States of America. Because the cost of internal controls should not outweigh their benefits, the Ci
to provide reasonable rather than absolute assurance that the financial statements will be free from material misstatement. As management, we assert that, to the best of our knowledge and belief, this financial report is complete and reliable in all material respects.
public accounting firm. The goal of the independent audit was to provide reasonable assurance that the financial statements of the City of Grover Beach for the fiscal year ended June 30, 2024, are free of material misstatement. The independent audit involved examining, on a test basis, evidence supporting amounts and disclosures in the financial statements; assessing the accounting principles used and significant estimates made by management; and evaluating the overall financial statement presentation. The independent auditing firm concluded, based upon the audit, that there was a reasonable basis for rendering an unmodified opinion that the City of Grov 4, are fairly presented
in conformity with accounting principles generally accepted in the United States of America. The independent of the financial section of this report.
This report contains financial information and data using the new financial reporting format established for governments by the Governmental Accounting Standards Board (GASB). The GASB sets accounting and financial reporting standards for governments in the United States of America. The financial reporting standards require that management provide a narrative introduction, overview, and analysis to accompany the er of
transmittal is designed to complement the MD&A and should be read in conjunction with it. The City of 154 South Eighth Street Grover Beach, California 93433
Administrative Services/Water (805) 473-4550 City Council/City Manager (805) 473-4567 City Clerk (805) 473-4568 Community Development - Building, Planning & Economic Development (805) 473-4520 Human Resources (805) 473-4564 Community Services (805) 473-4580 Police/Non-Emergency (805) 473-4511 Public Works (805) 473-4530
2 PROFILE OF THE CITY AND ITS OPERATIONS
The City of Grover Beach was incorporated in 1959 and is located on the Central Coast of California about midway between San Francisco and Los Angeles. The City is located in San Luis Obispo County, which is ocean views and sunsets, fine restaurants, and the relaxing atmosphere unique to coastal communities. The city has a population of approximately 12,000
The City operates under a council-manager form of government. Policy making and legislative authority are vested in the City Council consisting of the Mayor and four Council Members elected at large. The Council is responsible, among other matters, for passing ordinances, adopting the City budget, appointing committees, and hiring the City Manager and City Attorney. The City Manager is responsible for carrying out the policies and ordinances of the City Council, for appointing other employees, and otherwise managing daily operations of the City.
The City provides a full range of municipal services including police protection, construction and maintenance of City streets, sanitary services, water system, storm drains, bridges and other infrastructure assets, and park maintenance, and community recreation activities. In terms of business type activities, the City provides water, wastewater, and storm water collection services through operation of its utility enterprises.
Fire protection is provided through the Five Cities Fire Authority, Joint Powers Agency. biennial
control system. All departments of the City submit requests for appropriations to the City Manager each fiscal year. The City Manager uses these requests as a starting point for developing a proposed budget which is presented to the City Council every two fiscal years. The Council holds a public hearing on the proposed budget and then ultimately adopts a formal budget. The budget is adopted by fund, function, department, relationship to the original budget, and as necessary amends the original budget to reflect changing conditions.
Budget to actual comparisons are provided in this report for each governmental fund for which an appropriated bienni is presented as required
supplementary information in a separate section of this report immediately following the notes to basic -type funds, budget to actual comparison schedules are
presented as optional information in the section of this report containing combining financial statements and individual fund schedules.
FACTORS AFFECTING FINANCIAL CONDITION
The information presented in the basic financial statements is perhaps best understood when it is considered Grover Beach Economy
The City of Grover Beach covers 2.31 square miles and is located along the beautiful Central Coast of California, 92 miles north of Santa Barbara and 150 miles south of Monterey. Grover Beach shares borders with Pismo Beach and Arroyo Grande and is just 20 minutes south of San Luis Obispo, home of Cal Poly State University. Grover Beach provides for a unique quality of life for over 12,000 residents and draws tourists with its moderate coastal climate and diverse recreational opportunities. Activities include weekly summer concert series, hiking, riding, and jogging along the white sandy beaches, dunes and sea cliffs, kayaking, fishing, clamming, surfing, golfing, horseback riding, wine tasting, and off-road vehicle riding. The 3 Grover Beach is a community-oriented beach town offering a range of housing options with a median home price of $720,000. About 60 -type activities,
are derived from tax revenues; approximately 34 percent is from sales tax revenues and 48 percent is from local property taxes. Other top revenue generators are transient occupancy tax, cannabis tax, and other taxes.
There has been substantial progress with enhancing tourism infrastructure with over new hotel rooms in development. In addition, the City has adopted a short-term rental (STR) ordinance to regulate and tax STRs on the coast.
Long-Term Financial Planning
The City expects in fiscal year 2024-25 to complete capital improvement projects totaling more than $6.7 million. Additional projects are planned for subsequent fiscal years. The City will continue its practice of These projects in fiscal year 2024-25 include continued Street Rehabilitation work, which is being funded primarily by Measure K-14 passed by the citizens in November 2014. The first increment of $5,000,000 in bonds were sold in March 2015. An additional $8,000,000 in bonds were sold in April 2016, $15,000,000 in December 2017 and $10,000,000 in FY 2021-22 for street rehabilitation work.
Cash Resources and Practices
During the fiscal year, almost all the idle cash was invested by the City in the State of California Local Agency Investment Fund (a pooled investment arrangement among California governments). Investment revenue from this investment pool increased to 72 % at the end of fiscal year 2023-24. The City ended the fiscal year with approximately $23.5 million in cash and investments, which includes the proceeds from the Measure K-14 bond sales. This amount is more than sufficient to enable the City to move forward into the new fiscal year and conduct operations.
Risk Management
The City limits its exposure to losses from unfavorable events, employee injuries, and from the risk of damage to City property by participating with other governments in an insurance pool. Under the arrangement, the risk of loss is not transferred to the
first $30,000 of each liability claim. Losses above those amounts are covered by insurance provided by the insurance pool and its purchased excess insurance coverage.
Long-Term Debt Administration
debt service payments due each March and September, beginning in September 2020 and funded by utility rates. Debt currently is held by the Successor Agency in the amount of $2.9 million. Debt service payments are due on this obligation each February and August, and all payments have been made in a timely manner.
With the sale of General Obligation Bonds approved by Measure K- l activities now have issued $38 million in long-term debt as of June 30, 2022, $10 million of this amount was issued in FY 2021-22.
Pension Benefits
safety plans as determined by PERS based upon actuarial information. Additional information about the plan 4 is included in the notes to the basic financial statements.
Challenges for Fiscal Year 2024-25
In fiscal year 2024-25, there are continued near term fiscal uncertainties for the City to monitor. While inflation is slowing down, the increase in the costs of goods and services remains a concern. Additionally, the State is projecting moderate deficit of $2 billion in the coming fiscal year. Locally, uncertainties include future revenues in the cannabis industry and additional competition with cannabis businesses in nearby cities such particularly City buildings and facilities.
Award For Excellence in Financial Reporting
Government Finance Officers Association of the United States and Canada (GFOA) awarded a Certificate of Achievement for Excellence in Financial Reporting to City of Grover Beach for its annual comprehensive financial report (ACFR) for the fiscal year ended June 30, 2023. In order to be awarded a Certificate of Achievement, a government must publish an easily readable and efficiently organized annual comprehensive financial report. This report must satisfy both generally accepted accounting principles and applicable legal requirements. A Certificate of Achievement is valid for a period of one year only. We believe that our current annual comprehensive financial report continues to meet the Certificate of Achievement Program's requirements and we are submitting it to GFOA to determine its eligibility for another certificate.
Acknowledgements
The preparation of this report would not have been possible without the efficient and dedicated services of express our appreciation to all members of the departments who assisted and contributed to the preparation of this report. Lastly, we must credit the City Council for their continued support for maintaining the highest Respectfully submitted,
Nick Szamet
Administrative Services Director
Matthew Bronson
City Manager
5 ORGANIZATIONAL STRUCTURE
Community of Grover Beach
City Council
City Manager
City
Management
Administrative
Services
Police Community
Development
Public Works
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Certificate of
Achievement
for Excellence
in Financial
Reporting
Presented to
City of Grover Beach
California
For its Annual Comprehensive
Financial Report
For the Fiscal Year Ended
June 30, 2023
Executive Director/CEO
FINANCIAL
SECTION
x Independent Auditor’s Report
x Management’s Discussion and Analysis
x Basic Financial Statements
x Required Supplemental Information
x Supplemental Information
Independent Auditors’ Report
Honorable Mayor and City Council
City of Grover Beach
Grover Beach, California
Report on the Audit of the Financial Statements
Opinions
We have audited the accompanying financial statements of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of the City of Grover Beach, 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 as listed in the table of contents.
In our opinions, the financial statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of the City, as of June 30, 2024, and the respective changes in financial position, and, where applicable, cash flows for the year then ended in accordance with accounting principles generally accepted in the United States of America.
Basis for Opinions
We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the Unites States. Our responsibilities under those standards are further described in the Auditor’s Responsibilities for the Audit of the Financial Statements section of our report. We are required to be independent of the City and to 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 opinions.
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. 8 9
Honorable Mayor and City Council
City of Grover Beach
In preparing the financial statements, management is required to evaluate whether there are conditions or events, considered in the aggregate, that raise substantial doubt about the City’s ability to continue as a going concern for twelve months beyond the financial statement date, including any currently known information that may raise substantial doubt shortly thereafter.
Auditor's Responsibility for the Audit of the Financial Statements Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinions.
Reasonable assurance is a high level of assurance but is not absolute assurance and therefore is not a guarantee that an audit conducted in accordance with generally accepted auditing standards and Government Auditing Standards will always detect a material misstatement when it exists. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Misstatements are considered material if there is a substantial likelihood that, individually or in the aggregate, they would influence the judgment made by a reasonable user based on financial statements.
In performing an audit in accordance with generally accepted auditing standards 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 opinions on the effectiveness of the City’s internal control. Accordingly, no such opinions are expressed.
Evaluate the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluate the overall presentation of the financial statements.
Conclude whether, in our judgment, there are conditions or events, considered in the aggregate, that raise substantial doubt about the City’s ability to continue as a going concern for a reasonable period of time. 10 Honorable Mayor and City Council
City of Grover Beach
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.
Other Matters
Required Supplementary Information
Accounting principles generally accepted in the United States of America require that the Management’s Discussion and Analysis, Budgetary comparison schedules – General and Major Special Revenue Fund, the Schedule of Proportionate Share of the Net Pension Liability, and Schedule of Pension Plan Contributions, be presented to supplement the basic financial statements. Such information is the responsibility of management and, although not a basic part of the 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 opinions or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express opinions or provide any assurance.
Supplementary Information
Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise the City’s basic financial statements. The accompanying combining and individual nonmajor fund financial statements and Schedule of Debt Service Coverage, are presented for purposes of additional analysis and are not a required part of the basic financial statements. Such information is the responsibility of management and was derived from and relates directly to the underlying accounting and other records used to prepare the basic financial statements. The information has been subjected to the auditing procedures applied in the audit of the basic financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the basic financial statements or to the basic financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinions, the combining and individual nonmajor fund financial statements and Schedule of Debt Service Coverage are fairly stated, in all material respects, in relation to the basic financial statements as a whole.
Other Information
Management is responsible for the other information included in the annual comprehensive financial report. The other information comprises the introductory and statistical sections but does not include the basic financial statements and our auditors’ report thereon. Our opinions on the basic financial statements do not cover the other information, and we do not express opinions or any form of assurance thereon. 11 Honorable Mayor and City Council
City of Grover Beach
In connection with out audit of the basic financial statements, our responsibility is to read the other information and consider whether a material inconsistency exists between the other information and the basic financial statements, or the other information otherwise appears to be materially misstated. If, based on the work performed, we conclude that an uncorrected material misstatement of the other information exists, we are required to describe it in our report.
Other Reporting Required by Government Auditing Standards In accordance with Government Auditing Standards, we have also issued our report dated December 23, 2024, on our consideration of the City’s internal control over financial reporting 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 intenral control over financial reporting and compliance and the results of that testing, and not to provide opinions 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 Governemnt Auditing Standards in considering the City’s internal control over financial reporting and compliance.
Glenn Burdette Attest Corporation
San Luis Obispo, California
December 23, 2024
CITY OF GROVER BEACH
Management’s Discussion and Analysis
For the Fiscal Year Ended June 30, 2024
12 The management’s discussion and analysis of the City of Grover Beach presents a narrative overview and analysis of the City’s financial activities for the fiscal year ended June 30, 2024. City management encourages readers to consider the information presented here in conjunction with the accompanying transmittal letter located in the introductory section and the City's financial statements, which follow this section.
FINANCIAL HIGHLIGHTS
Key financial highlights for the fiscal year ended June 30, 2024, are as follows:
x The Council approved a five-year Capital Improvements Program (CIP) in June 2024 that identifies 13 projects for the next fiscal year 2025 with a budget of $6.7 million. The largest funded category is streets and storm drains, which includes several Measure K-14 funded street projects, with a projected cost of $5.3 million.
x The City is in the ninth year of the multi-year Local Street Rehabilitation project funded by Measure K-14 which provides up to $48 million in bond funds for repair of residential streets over the next 25 years. The City has completed fifteen street projects with Measure K-14 funds.
As of June 30, 2024, total expenditures for street projects are $34.1 million, with approximately $2.2 million of the total expenditures in FY 2023-24.
x General Fund revenues increased by 38% or $6,643,746 when compared to the previous fiscal year. The City received PLHA grant funds of $5 million in FY 2023-24 generating significant increase over prior year in intergovernmental revenues. Although cannabis tax and sales tax revenue reported a decrease of $131,548, and $149,672 respectively. x The City’s General Fund revenue and other financing sources (uses) exceeded expenditures by $1.2 million in fiscal year 2023-24. This positive outcome was primarily due to property tax and grant revenues coming in higher than anticipated.
OVERVIEW OF THE FINANCIAL STATEMENTS
The financial statements presented herein include all the activities of the City of Grover Beach using the integrated approach as prescribed by GASB Statement No. 34. This discussion and analysis are intended to serve as an introduction to the City’s basic financial statements. The City’s basic financial statements comprise of three components: (1) government-wide financial statements; (2) fund financial statements; and (3) notes to the financial statements. This report also contains other supplementary information in addition to the basic financial statements. x The government-wide financial statements provide both long-term and short-term information about the City’s overall financial status.
x The fund financial statements focus on individual parts of the City government, reporting the City’s operations in more detail than the government-wide statements.
CITY OF GROVER BEACH
Management’s Discussion and Analysis
For the Fiscal Year Ended June 30, 2024
13 - The governmental funds statements tell how government services, such as general government, public safety, community development, parks and recreation and public works were financed in the short-term as well as what remains for future spending.
- Proprietary fund statements offer short and long-term financial information about the activities the government operates like businesses, such as the City’s water and wastewater systems.
The basic financial statements also include notes that provide additional information essential to understanding the data contained in the government-wide and fund financial statements.
Figure A-1 on the next page summarizes the major features of the City's financial statements, including the portion of the City government they cover and the types of information they contain.
The remainder of this overview section of management’s discussion and analysis explains the structure and contents of each of the statements.
CITY OF GROVER BEACH
Management’s Discussion and Analysis
For the Fiscal Year Ended June 30, 2024
14 Figure A-1
Major Features of City of Grover Beach’s Government-Wide and Fund Financial Statements
Fund Statements
Government-wide
Statements
Governmental Funds Proprietary Funds
Scope Entire City
government
The activities of the
City that are not
proprietary or
fiduciary, such as
police, fire, and parks
Activities the City
operates similar to
private businesses: the
water and wastewater
systems
Required financial
statements
x Statement of net
position
x Balance sheet x Statement of net
position
x Statement of
activities
x Statement of
revenues,
expenditures, and
changes in fund
balances
x Statement of
revenues expenses,
and changes in net
position
x Statement of cash
flows
Accounting basis
and measurement
focus
Accrual accounting
and economic
resources focus
Modified accrual
accounting and
current financial
resources focus
Accrual accounting and
economic resources
focus
Type of
asset/liability
information
All assets and
liabilities, both
financial and capital,
and short-term and
long-term
Only assets expected
to be used up and
liabilities that come
due during the year or
soon thereafter; no
capital assets included
All assets and liabilities,
both financial and
capital, and short-term
and long-term
Type of
inflow/outflow
information
All revenues and
expenses during year,
regardless of when
cash is received or
paid
Revenues for which
cash is received during
or soon after the end
of the year; expenses
when goods or
services have been
received and payment
is due during the year,
or soon thereafter.
All revenues and
expenses during year,
regardless of when cash
is received or paid
CITY OF GROVER BEACH
Management’s Discussion and Analysis
For the Fiscal Year Ended June 30, 2024
15 Government-Wide Financial Statements
The Government-Wide Financial Statements report information about the City as a whole using accounting methods similar to those used by private-sector companies or the accrual basis of accounting. These statements include all assets of the City (including infrastructure) as well as all liabilities (including long-term debt).
The Statement of Net Position presents information on all the City’s assets and liabilities, as well as any deferred outflows or inflows, with the difference between them reported as net position.
Over time, increases or decreases in net position may serve as a useful indicator of whether the overall financial position of the City is improving or deteriorating.
The Statement of Activities includes all the City’s fiscal year’s revenue and expenditures regardless of when cash is received or paid. These government-wide statements report the City’s net position and how the City’s net position has changed during the fiscal year.
Both government-wide statements distinguish the City’s functions that are principally supported by taxes and charges for services (governmental activities) that are intended to recover all or a significant portion of their costs through user fees and charges (business-type activities). The governmental activities include general government, public safety, community development, public works and parks and recreation. The business-type activities of the City include water, water conservation and wastewater.
Fund Financial Statements
A fund is a grouping of related accounts that is used to maintain control over resources that have been segregated for specific activities or objectives. The fund financial statements include statements for the three categories of activities – governmental, proprietary, and fiduciary. The governmental activities are prepared using the current financial resources measurement focus and the modified accrual basis of accounting. The business-type (proprietary) activities are prepared using the economic resources measurement focus and the accrual basis of accounting.
The fiduciary activities include agency funds, which only report a balance sheet and do not have a measurement focus, and trust funds which include activities of the dissolved Redevelopment Agency.
The fund financial statements provide more detailed information about the City's most significant funds, not the City as a whole. Some funds are required to be established by State law and by bond covenants, however management may establish other funds to help control and manage money for purposes or to show that it is meeting legal responsibilities for using certain taxes, grants, and other money.
The City has three types of fund financial statements:
x Governmental funds – Most of the City's basic services are reported in governmental funds, which focus on how money flows in and out of those funds and the balances left at fiscal yearend that are available for spending. These funds are reported using an accounting method called
CITY OF GROVER BEACH
Management’s Discussion and Analysis
For the Fiscal Year Ended June 30, 2024
16 modified accrual accounting, which measures cash and all other financial assets that can readily be converted to cash. The governmental funds statements provide a detailed short-term view of the City’s general government operations, such as police, public works, community development, and parks and recreation, and the basic services it provides. Governmental funds information helps determine whether there are more or fewer financial resources that can be spent in the near future to finance the City's programs. Because this information does not encompass the additional long-term focus of the government-wide statements, reconciliations that explain the relationship (or differences) between governmental funds and the governmental activities follow the governmental funds statements. x Proprietary funds – Services for which the City charges customers a fee are generally reported in proprietary funds. Proprietary fund statements, like the government-wide statements, provide both long and short-term financial information about the activities the City operates like businesses, such as utility services.
x Fiduciary funds – The City’s fiduciary activities are reported in a separate statement of fiduciary net position and statement of changes in fiduciary net position. These activities are excluded from the City’s other financial statements since the City cannot use these assets to finance its operations. The City is responsible for ensuring that the assets reported in these funds are used for their intended purposes.
Notes to the Basic Financial Statements
The notes provide additional detailed information that is essential to a full understanding of the data provided in the government-wide and fund financial statements.
Required Supplementary Information
The notes to the basic financial statements are followed by a section of required supplementary information (RSI) that further explains and supports the information in the financial statements.
Other Supplementary Information
In addition to the basic financial statements, accompanying notes and required supplementary information, this report also presents certain other supplementary information including combining fund statements for the City’s non-major special revenue, capital projects and debt service funds, individual budget and actual statements for non-major and major funds and combining statement of net position for fiduciary funds.
CITY OF GROVER BEACH
Management’s Discussion and Analysis
For the Fiscal Year Ended June 30, 2024
17 GOVERNMENT-WIDE FINANCIAL ANALYSIS
Analysis of Net Position
The net position of the City decreased by $709,063 thousand from $10 million to $9.3 million at June 30, 2024.
The following analysis of governmental and business-type activities provides more detailed information for these changes.
Governmental Activities
x Current and other assets and deferred outflows of resources, in total, decreased by $1.8 million. Deferred outflows of resources represent the unamortized portion of changes to the net pension liability, which decreased by $367,979 from the prior fiscal year. Cash and investments decreased by $1.7 million.
x Current and other liabilities decreased by $2.2 million from the prior fiscal year. 2023 2024 2023 2024 2023 2024
ASSETS
Current and other assets $ 22,717,865 $ 21,240,513 $ 12,497,785 $ 10,740,933 $ 35,215,650 $ 31,981,446 Net Capital assets 22,924,193 $ 24,174,002 8,965,035 8,825,774 31,889,228 32,999,776 Total assets 45,642,058 45,414,515 21,462,820 19,566,707 67,104,878 64,981,222
DEFERRED OUTFLOWS OF RESOURCES
Deferred outflows of resource 6,317,127 5,949,148 808,172 941,692 7,125,299 6,890,840 Total deferred outflows of resources 6,317,127 5,949,148 808,172 941,692 7,125,299 6,890,840
LIABILITIES
Current and other liabilities 4,164,191 1,937,654 1,584,839 463,814 5,749,030 2,401,468 Long-term liabilities outstanding 50,877,420 53,135,370 6,220,777 6,275,237 57,098,197 59,410,607 Total liabilities 55,041,611 55,073,024 7,805,616 6,739,051 62,847,227 61,812,075
DEFERRED INFLOWS OF RESOURCES
Deferred Inflows 1,201,355 649,662 147,501 85,294 1,348,856 734,956 Total deferred inflows of resources 1,201,355 649,662 147,501 85,294 1,348,856 734,956
NET POSITION
Net investment in capital assets (9,088,718) * (9,990,567) * 7,817,262 ** 6,024,334 ** (1,271,456) (3,966,233) Restricted 6,644,643 7,147,637 6,644,643 7,147,637
Unrestricted (1,839,706) (1,516,093) 6,500,613 7,659,720 4,660,907 6,143,627 $ (4,283,781) $ (4,359,023) $ 14,317,875 $ 13,684,054 $ 10,034,094 $ 9,325,031 * Net investment in capital assets for governmental activities excludes the unspent bond proceeds in the Street Rehab and Repair Fund.
The bond proceeds are used for the repairs and maintenance of city streets. These repairs are expensed in the year incurred and are not capitalized, which creates a negative balance in the net investment in capital assets because they are not included as a capital asset.
Certain reclassifications have been made to the prior year classification to conform to the current year presentation. ** Net investment in capital assets for business-type activities excludes the water bonds payable that has not been spent yet for capital purposes. Unspent bond proceeds are reported as unrestricted and related portion reported in the same component of net position as the unspent proceeds, and therefore will not have any net effect on any classification of net position.
Total net position
Governmental Activities Business-type Activities Total
CITY OF GROVER BEACH
Management’s Discussion and Analysis
For the Fiscal Year Ended June 30, 2024
18 x Restricted net position, representing amounts that must be used in accordance with external restrictions increased $502,994. The remaining balance of unrestricted net position may be used to meet the City’s ongoing obligations to citizens and creditors.
Net position may serve over time as a useful indicator of a government’s financial position. For FY 2023-24, liabilities and deferred inflows exceeded assets and deferred outflows by $4.3 million. It should be noted that the Street Rehabilitation and Repair Fund includes bonds, although the street repairs and maintenance that are paid from the bond proceeds do not get capitalized; they are expensed in the year the cost is incurred. This creates a negative balance in the net investments in capital assets.
Business-Type Activities
x Total assets and deferred outflows of resources decreased by $1.8 million that is mainly due to a decrease in water fees that can be attributed to a new tiered rate system along with a successful water conservation effort that resulted in a significant reduction in water usage offset by a decrease in capital assets of $139,261 related to various CIP projects. Deferred outflows of resources represent the unamortized portion of changes to the net pension liability, which increased by $133,520 from the prior fiscal year. x Net investment in capital assets decreased by $1.8 million due to capital asset additions, deletions or adjustments plus unspent bond proceeds and offset by capital related debt.
Additional capital asset information is in the Capital Asset section of this MD&A and in Note 4 to the financial statements.
x Business-type activities use the same accrual basis of accounting as the Proprietary Funds and are used to account for those activities that are supported primarily by user charges to external customers. This includes water, water conservation and wastewater services.
For FY 2023-24, assets and deferred outflows exceeded liabilities and deferred inflows by $13.7 million for business type activities.
CITY OF GROVER BEACH
Management’s Discussion and Analysis
For the Fiscal Year Ended June 30, 2024
19 Analysis of Statement of Activities
The change in net position for governmental and business-type activities are as follows:
2023 2024 2023 2024 2023 2024
REVENUES
Charges for services $ 1,799,849 $ 1,896,201 $ 4,966,827 $ 5,795,618 $ 6,766,676 $ 7,691,819 Operating Contributions and Grants 1,862,592 8,845,685 1,862,592 8,845,685 Capital Contributions and Grants 437,101 287,585 437,101 287,585 General revenues:
Property taxes 7,552,939 8,014,612 7,552,939 8,014,612
Other taxes 9,124,697 8,667,192 9,124,697 8,667,192
Other revenues 438,642 875,825 193,873 268,705 632,515 1,144,530 Total revenues 21,215,820 28,587,100 5,160,700 6,064,323 26,376,520 34,651,423
EXPENSES
Governmental activities:
General Government 4,657,513 8,286,836 4,657,513 8,286,836 Public Safety 7,826,482 7,774,094 7,826,482 7,774,094
Community Development 851,204 6,467,427 851,204 6,467,427 Public Works 7,100,166 6,835,386 7,100,166 6,835,386
Parks and Recreation 603,660 - 603,660 -
Business-type activities:
Water 5,389,559 4,665,962 5,389,559 4,665,962
Water Conservation 19,282 4,771 19,282 4,771
Wastewater 1,150,078 1,326,010 1,150,078 1,326,010
Total expenses 21,039,025 29,363,743 6,558,919 5,996,743 27,597,944 35,360,486 Change in net position
before transfers 176,795 (776,643) (1,398,219) 67,580 (1,221,424) (709,063) Transfers 490,290 701,401 (490,290) (701,401)
Change in net position 667,085 (75,242) (1,888,509) (633,821) (1,221,424) (709,063) Net position - July 1 (4,950,866) (4,283,781) 16,206,384 14,317,875 11,255,518 10,034,094 Net position - June 30 $ (4,283,781) $ (4,359,023) $ 14,317,875 $ 13,684,054 $ 10,034,094 $ 9,325,031 Total
Program revenues:
Governmental Activities Business-type Activities
CITY OF GROVER BEACH
Management’s Discussion and Analysis
For the Fiscal Year Ended June 30, 2024
20 Grants and
Contributions
26%
TOT Tax
3%
Property Tax
23%
Sales Tax
17%
Cannabis
Tax
3%
Charges for
Services
22%
Other
6% REVENUES BY SOURCE
FY 2023-24
Public Safety
22%
Public Works
19%
Community
Development
18%
Business-Type
Activities
17%
General
Government
24%
EXPENSES BY TYPE
FY 2023-24
CITY OF GROVER BEACH
Management’s Discussion and Analysis
For the Fiscal Year Ended June 30, 2024
21 Governmental Activities
Governmental activities decreased the City’s net position by about $75,242 Total resources available during the year to finance governmental activities consisted of net position at July 1, 2023, of ($4.2) million, program revenues of $11 million, and general revenues of $17.5 million.
Total expenses for governmental activities during the fiscal year were $29.3 million. Net interfund transfers for governmental activities from business type activities during the fiscal year were $701,401.
Key factors are as follows:
x Total revenue increased by $7.3 million, from $21.2 million in the prior fiscal year to $28.5 million in the current fiscal year. This increase is mainly attributed to grant revenues that were received during the fiscal year including: 1) $5 million from Permanent Local Housing Allocation (PLHA) used for funding permanent housing-related projects 2) $1 million related to Community Development Block Grant (CDBG) 3) $1 million related to American Rescue Plan Act funds used to replace lost revenue due to the COVID-19 Pandemic. x There was a decrease in cannabis tax revenue of $ 131,548 as well as sales tax, which saw a decrease of 149,672. These were offset by increases in property tax revenues of $ 461,673 and increases in investment income of $ 437,183. x Total expenses for governmental activities increases by $8.3 million during the fiscal year, mainly due to the one time PLHA pass through of $5 million related to housing related projects.
x Interfund transfers included $701,401 for CIP projects and overhead cost allocations from the Enterprise Funds to the General Fund.
Business-Type Activities
The City’s net position from business-type activities decreased by $633,821. The programs for the business-type activities include water, water conservation and wastewater utilities.
Key factors are as follows:
x Water net position decreased by approximately $808,507. Operating revenues increased by $552,879. Operating expenses increased approximately $1,220,755, mostly related to salaries and benefits, specifically for the end of year pension adjustment, as well as equipment purchases. Transfers decreased by $49,394.
x Wastewater net position increased minimally by approximately $167,824 due to higher wastewater fees offset by higher operating expenditures.
CITY OF GROVER BEACH
Management’s Discussion and Analysis
For the Fiscal Year Ended June 30, 2024
22 FINANCIAL ANALYSIS OF THE CITY’S FUNDS
Governmental Funds
The focus on the City’s governmental funds is to account for the near-term inflows, outflows and balances of resources that are available for spending. This information is useful in assessing the City’s financing requirements. Specifically, unassigned fund balance is a useful measure of the agency’s net resources available to meet current and future needs at the end of the fiscal year.
Types of governmental funds reported by the City include the General Fund, Special Revenue Funds, Capital Projects Fund, and Debt Service Fund.
As of the fiscal year ended June 30, 2024, the City’s governmental funds reported a combined ending fund balance of $19.3 million, a decrease of $451,592. The most significant factor was the decrease in Street Rehabilitation and Repair Fund of $2.2 million. The General Fund increased by $1.3 million mainly due to higher than anticipated tax revenues and lower CIP project cost, due to costs coming in lower than anticipated or not completed by the end of the fiscal year.
For the fiscal year ended June 30, 2024, revenues for governmental funds overall totaled $28.5 million or $7.3 million higher than the prior fiscal year primarily due to $6.5 million in various grants awarded for various capital projects and housing-related projects. Expenditures for governmental funds totaled $29.3 million and included construction costs for major street rehabilitation, park rehabilitation and facility improvement projects and capital outlay for citywide sidewalk improvements and various other CIP projects and capital assets included on the next page under Capital Assets.
The City’s governmental funds are classified as major or nonmajor. Major funds meet the specified criteria of revenues, expenditures, assets, or liabilities of at least 10% of corresponding totals for all governmental and enterprise funds and at least 5% of the aggregate amount for all government and enterprise funds. A fund that does not meet the specified criteria can still be classified as a major fund if it is deemed important to financial statement users. For the current fiscal year 2023- 24, major funds included the General Fund, Street Rehabilitation and Repair Fund, and the Street Improvements Debt Service Fund. The City’s nonmajor funds that did not meet the specified criteria for a major fund are listed under Other Governmental Funds on the Governmental Funds Balance Sheet and Statement of Revenues, Expenditures and Changes in Fund Balances.
Proprietary Funds
The City’s proprietary funds statements provide the same type of information found in the government-wide financial statements but in more detail. The proprietary fund financial statements provide separate information for each of the enterprise funds.
At the end of the fiscal year, the unrestricted net position for the Water, Water Conservation and Wastewater Funds are $2.7 million, $363,132, and $4.6 million respectively, for a combined total of $7.6 million unrestricted net position for the proprietary funds. Key factors concerning the finances of the enterprise funds have been addressed previously in the discussion of the City’s business-type activities.
CITY OF GROVER BEACH
Management’s Discussion and Analysis
For the Fiscal Year Ended June 30, 2024
23 CAPITAL ASSET AND DEBT ADMINISTRATION
Capital Assets
As of June 30, 2024, net capital assets of the governmental activities totaled $24.1 million, and the net capital assets of the business-type activities totaled $8.8 million.
The following table presents summary information on the City’s capital assets as of June 30, 2023 and 2024:
More detailed information about the City’s capital assets is presented in Note 4 to the basic financial statements section.
Debt Administration
As of June 30, 2024, the City had $53 million of outstanding long-term obligations related to governmental activities and $6.2 million related to business-type activities, for a total of $59.4 million. Debt outstanding as of June 30, 2024, with a comparison to prior year and the net change are as follows:
Total outstanding long-term debt for governmental activities increased by $1 million in fiscal year 2023-24, which was mainly due to a $1 million increase in net pension liability. 2023 2024 2023 2024 2023 2024
Land $1,890,915 $1,890,915 $260,849 $260,849 $2,151,764 $2,151,764 Construction in progress 1,137,457 1,841,021 293,784 408,529 1,431,241 2,249,550 Capacity rights 1,598,578 1,598,578 1,598,578 1,598,578 Equipment 2,994,428 4,269,735 779,228 779,228 3,773,656 5,048,963 Right-to-use leased equipment 371,147 511,505 73,072 371,147 584,577 Subscription Intagible 363,268 552,796 363,268 552,796
Infrastructure 26,737,547 26,803,358 14,134,134 14,134,134 40,871,681 40,937,492 Accumulated depreciation (10,570,569) (11,695,328) (8,101,538) (8,428,616) (18,672,107) (20,123,944) Net capital assets $22,924,193 $24,174,002 $8,965,035 $8,825,774 $31,889,228 $32,999,776 Governmental Activities Business-Type Activities Total
2023 2024 2023 2024 2023 2024
Bonds payable $37,223,345 36,277,203 $3,918,000 $3,730,000 $41,141,345 $40,007,203 Loans payable 87,898 63,098 87,898 63,098
Early retirement 8,069 6,634 4,157 2,092 12,226 8,726
Compensated absences 780,976 809,453 152,037 139,181 933,013 948,634 Lease Liability - 464,169 - 464,169
Lease-Purchase Financing 313,905 910,420 66,310 313,905 976,730 Subscription liability 226,718 114,845 226,718 114,845
Net pension liability 13,443,276 14,489,548 2,146,582 2,337,654 15,589,858 16,827,202 Total long-term debt $52,084,187 $53,135,370 $6,220,776 $6,275,237 $58,304,963 $59,410,607 Governmental Activities Business-Type Activities Total
CITY OF GROVER BEACH
Management’s Discussion and Analysis
For the Fiscal Year Ended June 30, 2024
24 In November 2014, Grover Beach voters passed Ballot Measure K-14, which approved the sale of bonds, up to $48 million dollars. These funds are to be used to fund improvements to the residential streets in the city. The first bonds were issued on March 25, 2015, and were issued for $5 million dollars, payable over 20 years. The second series of bonds were issued on March 31, 2016, for $8 million dollars, also payable over 20 years. The third series of bonds were issued on December 20, 2017, for $15 million dollars, payable over 20 years. The fourth series of bonds were issued January 26, 2022, for $10 million and a total of $38 million in bonds being issued.
These series of bonds and future bonds will be placed on the property tax roll.
Total outstanding long-term debt for business-type activities increased by $54,461 in fiscal year 2023-24 which was mainly due to a $191,072 increase in net pension liability.
More detailed information about the City’s total long-term liabilities is presented in Note 6 to the financial statements.
ECONOMIC FACTORS AND NEXT YEAR’S BUDGETS
The budget for fiscal year 2024-25 assumes a balanced budget with reserves that are currently maintained above the General Fund Reserve policy. General Fund fiscal year 2024-25 budgeted appropriations, including Capital Improvements are set at $18.4 million.
The fiscal year 2024-25 budget has proposed capital expenditures of $6.1 million for infrastructure related projects.
Capital improvements included in the $6.1 million listed above includes:
x Major Street Rehabilitation Projects
x Water Main Zone Valves
x Sewer System Upgrades
As for the City's business-type activities, about $6.7 million is expected to be spent in fiscal year 2024-25 to conduct operations and make capital improvements.
The enterprise fund programs are solely funded by charges for services to system users.
REQUESTS FOR INFORMATION
This financial report is designed to provide our citizens, taxpayers, customers, and investors and creditors with a general overview of the City's finances and to demonstrate the City's accountability for the money it receives. If you have questions about this report or need additional financial information, contact the Administrative Services Director, City of Grover Beach, 154 South 8th Street, Grover Beach, CA 93433.
CITY OF GROVER BEACH
STATEMENT OF NET POSITION
June 30, 2024
Governmental
Activities
Business-type
Activities Total
ASSETS
Cash and investments $ 19,506,419 $ 8,102,659 $ 27,609,078 Accounts receivable, net 2,343,390 1,360,948 3,704,338
Interest receivable 96,759 77,589 174,348
Inventory 128,225 128,225
Loans receivable 333,975 333,975
Loans receivable - Successor Agency 29,870 29,870
Internal balances (1,041,642) 1,041,642 -
Prepaid items 1,612 1,612
Capital assets:
Non-Depreciable:
Land 1,890,915 260,849 2,151,764
Construction in progress 1,841,021 408,529 2,249,550
Depreciable and amortizable:
Equipment 4,269,735 779,228 5,048,963
Right-to-use leased equipment 511,505 73,072 584,577
Subscription asset 552,796 552,796
Buildings and infrastructure 26,803,358 14,134,134 40,937,492 Capacity rights 1,598,578 1,598,578
Accumulated depreciation and amortization (11,695,328) (8,428,616) (20,123,944) Total assets 45,414,515 19,566,707 64,981,222
DEFERRED OUTFLOWS
Related to pensions 5,949,148 941,692 6,890,840
Total deferred outflows 5,949,148 941,692 6,890,840
LIABILITIES
Accounts payable 1,033,459 272,643 1,306,102
Accrued wages 230,520 16,725 247,245
Unearned revenue 245,951 245,951
Interest payable 427,724 31,736 459,460
Deposits 142,710 142,710
Noncurrent liabilites
Due within one year 1,619,213 268,459 1,887,672
Due in more than one year 51,516,157 6,006,778 57,522,935 Total Liabilities 55,073,024 6,739,051 61,812,075
DEFERRED INFLOWS
Related to pensions 649,662 85,294 734,956
Total deferred inflows 649,662 85,294 734,956
NET POSITION
Net investment in capital assets (9,990,567) 6,024,334 (3,966,233) Restricted for:
Street improvements 2,712,161 2,712,161
Transportation 23,696 23,696
Public safety 177,777 177,777
Community development projects 155,893 155,893
Administrative functions 30,265 30,265
Storm water functions 200,433 200,433
Wastewater functions 300,509 300,509
Park facilities 272,903 272,903
Recreation facilities 58,458 58,458
State mandated ADA 9,619 9,619
Underground utilities 239,965 239,965
Home grant 122,500 122,500
Debt service 2,843,458 2,843,458
Unrestricted (1,516,093) 7,659,720 6,143,627
Total net position $ (4,359,023) $ 13,684,054 $ 9,325,031 The accompanying notes are an integral part of these financial statements. 25 CITY OF GROVER BEACH
STATEMENT OF ACTIVITIES
For the Fiscal Year Ended June 30, 2024
Expenses Charges for Services
Operating
Contributions and
Grants
Governmental activities:
General government $ 8,286,836 1,173,999 $ 7,259,311
Public safety 7,774,094 62,901 321,266
Community development 6,467,427 158,750 597,626
Public works 6,835,386 500,551 667,482
Parks and recreation - -
Total governmental activities: 29,363,743 1,896,201 8,845,685 Business-type Activities:
Water 4,665,962 4,191,728
Water conservation 4,771 -
Wastewater 1,326,010 1,603,890
Total business-type Activities: 5,996,743 5,795,618
Total $ 35,360,486 $ 7,691,819 $ 8,845,685
Net position - end of fiscal year
The accompanying notes are an integral part of these financial statements.
Investment income (loss)
Other revenues
Transfers
Total general revenues and transfers
Change in net position
Net position - beginning of fiscal year
Other taxes
Program Revenues
General Revenues:
Taxes:
Property tax
Sales and use tax
Cannabis tax
Transient occupancy tax
Franchise fees
26 Capital
Contributions and
Grants
Governmental
Activities
Business-type
Activities Total
$ - $ 146,474 $ - $ 146,474
(7,389,927) (7,389,927)
(5,711,051) (5,711,051)
287,585 (5,379,768) (5,379,768)
- -
287,585 (18,334,272) (18,334,272)
(474,234) (474,234)
(4,771) (4,771)
277,880 277,880
(201,125) (201,125)
$ 287,585 (18,334,272) (201,125) (18,535,397)
8,014,612 8,014,612
5,733,277 5,733,277
1,066,489 1,066,489
953,685 953,685
718,907 718,907
194,834 194,834
860,579 268,696 1,129,275
15,246 9 15,255
701,401 (701,401) -
18,259,030 (432,696) 17,826,334
(75,242) (633,821) (709,063)
(4,283,781) 14,317,875 10,034,094
$ (4,359,023) $ 13,684,054 $ 9,325,031
Net (Expenses) Revenue and Changes in Net Position
27 CITY OF GROVER BEACH
GOVERNMENTAL FUNDS
BALANCE SHEET
June 30, 2024
General Fund
Street
Rehabilitation
and Repair
Fund
Street
Improvements
Debt Service
Fund
Other
Governmental
Funds Totals
ASSETS
Cash and investments $ 8,681,993 $ 4,302,355 $ 2,843,458 $ 3,678,613 $ 19,506,419 Accounts receivable 1,834,659 508,731 2,343,390
Interest receivable 59,872 36,887 96,759
Loans receivable 333,975 333,975
Prepaid items 1,612 1,612
Total assets $ 10,578,136 $ 4,302,355 $ 2,843,458 $ 4,558,206 $ 22,282,155
LIABILITIES AND FUND BALANCES
Liabilities:
Accounts payable $ 257,515 $ 634,578 $ - $ 141,366 $ 1,033,459 Accrued wages 227,423 2,611 486 230,520
Advances payable 1,041,642 1,041,642
Unearned revenue 245,951 245,951
Total liabilities 1,772,531 637,189 - 141,852 2,551,572 Deferred Inflows of Resources:
Unavailable revenue 333,975 333,975
Total deferred inflows of resources - - - 333,975 333,975 Fund Balances:
Nonspendable
Prepaid items 1,612 1,612
Restricted for:
Street improvements 3,665,166 2,712,161 6,377,327
Transportation 23,696 23,696
Public safety 177,777 177,777
Community development projects 155,893 155,893
Administrative functions 30,265 30,265
Storm water functions 200,433 200,433
Wastewater functions 300,509 300,509
Park facilities 272,903 272,903
Recreation facilities 58,458 58,458
State mandated ADA 9,619 9,619
Underground utilities 239,965 239,965
Debt service 2,843,458 - 2,843,458
Unassigned 8,803,993 (99,300) 8,704,693
Total fund balances 8,805,605 3,665,166 2,843,458 4,082,379 19,396,608 Total liabilities, deferred inflows of resources, and fund balances $ 10,578,136 $ 4,302,355 $ 2,843,458 $ 4,558,206 $ 22,282,155 The accompanying notes are an integral part of these financial statements. 28 CITY OF GROVER BEACH
June 30, 2024
$ 19,396,608
all assets are reported, including capital assets and accumulated depreciation.
Land $ 1,890,915
CIP 1,841,021
Equipment 4,269,735
Right-to-use leased equipment 511,505
Subscription asset 552,796
Buildings and infrastructure 26,803,358
Capital assets at historical cost 35,869,330
Accumulated depreciation (11,695,328)
Net capital assets 24,174,002
it matures and is paid. In government-wide statements, it is recognized in the period that it is incurred. (427,724)
statement of net position, all liabilities, including long-term liabilities, are reported.
Long-term liabilities relating to governmental activities consist of:
State loan $ 63,098.00
Early retirement incentive 6,634
Compensated absences payable 809,453
General obligation bonds 36,277,203
Leases 464,169
Subscription liability 114,845
Lease-purchase financing 910,420
Net pension liability 14,489,548
Total long-term liabilities (53,135,370)
are not reported because they are applicable to future periods. In the statement of net position, deferred outflows and inflows of resources relating to pensions are reported. 5,299,486
collected within the prescribed time period after fiscal year-end. However, the revenues are included on the accrual basis used in the government-wide financial statements. 333,975
Total net position - governmental activities $ (4,359,023) The accompanying notes are an integral part of these financial statements.
Certain revenues in the governmental funds are deferred because the revenues are not
RECONCILIATION OF THE GOVERNMENTAL FUNDS - BALANCE SHEET
TO THE STATEMENT OF NET POSITION
Total fund balances - governmental funds
In governmental funds, only current assets are reported. In the statement of net position, In governmental funds, interest on long-term debt is not recognized until the period in which Long-term liabilities: In governmental funds, only current liabilities are reported. In the In governmental funds, deferred outflows and inflows of resources relating to pensions 29 CITY OF GROVER BEACH
GOVERNMENTAL FUNDS
STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES For the Fiscal Year Ended June 30, 2024
General Fund
Street
Rehabilitation
and Repair
Fund
Street
Improvements
Debt Service
Fund
Other
Governmental
Funds Totals
Revenues:
Taxes $ 14,526,218 $ - $ 2,155,587 $ - $ 16,681,805
Licenses, permits, and fees 514,705 514,705
Intergovernmental 7,394,417 1,738,852 9,133,269
Charges for services 730,264 488,321 1,218,585
Fines and forfeitures 37,838 37,838
Use of money and property 586,589 211,883 67,509 131,935 997,916 Other 2,183 799 2,982
Total revenues 23,792,214 212,682 2,223,096 2,359,108 28,587,100 Expenditures:
General government 7,905,734 7,100 7,912,834
Public safety 6,680,356 246,765 6,927,121
Community development 5,811,858 592,261 6,404,119
Public works 1,462,540 2,424,471 3,600 468,287 4,358,898 Capital outlay 1,786,250 1,367,981 3,154,231
Debt service:
Principal 83,813 810,000 893,813
Interest 18,733 1,237,376 1,256,109
Total expenditures 23,749,284 2,424,471 2,050,976 2,682,394 30,907,125 Excess of revenues over (under) expenditures 42,930 (2,211,789) 172,120 (323,286) (2,320,025) Other Financing Sources (Uses):
Lease financing 1,167,032 1,167,032
Transfers in 636,417 38,000 1,133,737 1,808,154
Transfers out (528,987) (577,766) (1,106,753)
Total other financing sources (uses) 1,274,462 38,000 - 555,971 1,868,433 Net change in fund balances 1,317,392 (2,173,789) 172,120 232,685 (451,592) Fund balances - July 1 7,488,213 5,838,955 2,671,338 3,849,694 19,848,200 Fund balances - June 30 $ 8,805,605 $ 3,665,166 $ 2,843,458 $ 4,082,379 $ 19,396,608 The accompanying notes are an integral part of these financial statements. 30 CITY OF GROVER BEACH
$ (451,592)
statement of activities, the cost of those assets is allocated over their estimated useful lives as depreciation expense. This is the amount by which additions to capital outlay of $2,533,600 exceeds depreciation and amortization expense $(1,266,062) in the period. 1,249,809 government-wide statements, repayments of long-term debt are reported as reductions of liabilities. 941,149
becomes due. In the government-wide statements of activities, it is recognized in the period that it is incurred. Unmatured interest owing at the end of the period, less matured interest paid during the period but owing from the prior period was: 111,873 during the fiscal year. In governmental funds, however, expenditures for these items are measured by the amount of financial resources used (essentially the amounts paid). This fiscal year, vacation earned exceeded the amounts used by: (5,989) In the statement of activities, pension costs are recognized on the accrual basis.
This fiscal year, the difference between accrual-basis pension costs and actual employer contribution was: (28,477)
In the statement of activities, early retirement incentive benefit costs are recognized on the accrual basis. This year, the difference between benefits paid and accrued was: (862,559) financing source in the period it is incurred. In the government-wide statements, the premium is amortized as interest over the life of the debt. Amortization of debt issue premium for the period is: 1,435
government-wide statements, proceeds from debt are reported as increases to liabilities.
Amounts recognized in governmental funds as proceeds from debt, net of issue premium or discount, were: 136,142
within the prescribed time period after the fiscal year-end. However, the revenues are included on the accrual basis used in the government-wide statements. (1,167,033) Changes in net position - governmental activities $ (75,242) The accompanying notes are an integral part of these financial statements.
In governmental funds, certain revenues are deferred because revenues are not collected
RECONCILIATION OF THE STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES OF
GOVERNMENTAL FUNDS TO THE STATEMENT OF ACTIVITIES
For the Fiscal Year Eneded June 30, 2024
Total net change in fund balances - governmental funds
Capital outlays are reported in governmental funds as expenditures. However, in the In governmental funds, proceeds from debt are recognized as other financing sources. In the In governmental funds, repayments of long-term debt are reported as expenditures. In the In governmental funds, interest on long-term debt is recognized in the period that it In the statement of activities, compensated absences are measured by the amounts earned In governmental funds, pension costs are recognized when employer contributions are made.
In governmental funds, early retirement incentive benefit costs are recognized when paid.
In governmental funds, if debt is issued at a premium, the premium is recognized as an other 31 CITY OF GROVER BEACH
PROPRIETARY FUNDS
STATEMENT OF NET POSITION
June 30, 2024
Water Fund
Water
Conservation
Fund
Wastewater
Fund Totals
ASSETS
Current assets:
Cash and investments $ 4,047,221 $ 359,971 $ 3,695,467 $ 8,102,659 Accounts receivable,net 715,809 645,139 1,360,948
Interest receivable 38,213 3,161 36,215 77,589
Inventory at cost 128,225 128,225
Total current assets 4,929,468 363,132 4,376,821 9,669,421 Noncurrent assets:
Loans receivable 29,870 29,870
Advances receivable 1,041,642 1,041,642
Capital assets:
Land 260,849 260,849
Construction in progress 125,939 282,590 408,529
Equipment 311,335 467,893 779,228
Infrastructure 9,774,687 4,359,447 14,134,134
Right of use leased asset 36,536 36,536 73,072
Capacity rights 1,598,578 1,598,578
10,509,346 6,745,044 17,254,390
Less accumulated depreciation (4,114,696) (4,313,920) (8,428,616) Total capital assets, net of accumulated depreciation 6,394,650 2,431,124 8,825,774 Total noncurrent assets 6,424,520 - 3,472,766 9,897,286 Total assets 11,353,988 363,132 7,849,587 19,566,707
DEFERRED OUTFLOWS OF RESOURCES
Related to pensions 539,696 401,996 941,692
Total deferred outflows of resources 539,696 401,996 941,692
LIABILITIES
Current liabilities:
Accounts payable 47,920 224,723 272,643
Accrued payroll 8,819 7,906 16,725
Deposits 142,710 142,710
Accrued interest payable 31,736 31,736
Compensated absences - current 32,815 28,776 61,591
Early retirement - current 140 140
Lease liability - current 6,864 6,864 13,728
Revenue bonds - current 193,000 193,000
Total current liabilities 463,864 - 268,409 732,273
Noncurrent liabilities:
Lease liability, net of current 26,291 26,291 52,582
Revenue bonds, net of current 3,537,000 3,537,000
Compensated absences, net of current 50,390 27,200 77,590 Early retirement, net of current 640 1,312 1,952
Net pension liability 1,372,818 964,836 2,337,654
Total noncurrent liabilities 4,987,139 1,019,639 6,006,778 Total liabilities 5,451,003 - 1,288,048 6,739,051
DEFERRED INFLOWS OF RESOURCES
Related to pensions 50,090 35,204 85,294
Total deferred inflows of resources 50,090 35,204 85,294
NET POSITION
Net investment in capital assets 3,626,365 - 2,397,969 6,024,334 Unrestricted 2,766,226 363,132 4,530,362 7,659,720
Total net position $ 6,392,591 $ 363,132 $ 6,928,331 $ 13,684,054 The accompanying notes are an integral part of these financial statements. 32 CITY OF GROVER BEACH
PROPRIETARY FUNDS
STATEMENT OF REVENUES, EXPENSES, AND CHANGES IN NET POSITION For the Fiscal Year Ended June 30, 2024
Water Fund
Water
Conservation
Fund
Wastewater
Fund Totals
Operating Revenues:
Charges for services $ 3,916,646 $ - $ 1,603,890 $ 5,520,536 Other operating revenues 275,082 275,082
Total operating revenues 4,191,728 - 1,603,890 5,795,618 Operating Expenses:
Salaries and benefits 860,331 370 853,169 1,713,870
Supplies and services 2,570,632 4,401 376,147 2,951,180 Non-capitalized equipment 254,623 254,623
Depreciation 230,384 96,694 327,078
Total operating expenses 3,915,970 4,771 1,326,010 5,246,751 Operating income (loss) 275,758 (4,771) 277,880 548,867 Non-Operating Revenues (Expenses):
Grants $ - $ - $ 9 $ 9
Interest income 133,226 11,633 123,837 268,696
Interest expense (92,822) (92,822)
Loss on investment for Joint Powers Authority (657,170) (657,170) Total non-operating revenues (expenses) (616,766) 11,633 123,846 (481,287) Income (loss) before transfers (341,008) 6,862 401,726 67,580 Transfers:
Transfers in 25,000 6,106 31,106
Transfers out (492,499) (240,008) (732,507)
Total transfers (467,499) (233,902) (701,401)
Change in net position (808,507) 6,862 167,824 (633,821) Net position - July 1 7,201,098 356,270 6,760,507 14,317,875 Net position - June 30 $ 6,392,591 $ 363,132 $ 6,928,331 $ 13,684,054 The accompanying notes are an integral part of these financial statements. 33 CITY OF GROVER BEACH
PROPRIETARY FUNDS
STATEMENT OF CASH FLOWS
For the Fiscal Year Ended June 30, 2024
Water Fund
Water
Conservation
Fund
Wastewater
Fund Totals
Cash Flows From Operating Activities:
Receipts from customers $ 3,875,128 $ - $ 1,761,370 $ 5,636,498 Payments to suppliers (3,943,126) (5,213) (532,701) (4,481,040) Payments to employees (876,675) (470) (857,053) (1,734,198) Other receipts 275,082 275,082
Net cash provided (used) by operating activities (669,591) (5,683) 371,616 (303,658) Cash Flows From Capital and Related Financing Activities:
Principal paid on financed purchases (3,381) (3,381) (6,762) Interest paid on long-term debt (92,822) (92,822)
Principal paid on long-term debt (188,000) (188,000)
Acquisition of capital assets (108,639) (6,106) (114,745) Net cash used by capital and related financing activities (392,842) (9,487) (402,329) Cash Flows From Noncapital Financing Activities:
Operating grants received 9 9
Advances to/from other funds 133,947 133,947
Transfers to other funds (492,499) (240,008) (732,507)
Transfers from other funds 25,000 6,106 31,106
Net cash provided (used) by noncapital financing activities (467,499) - (99,946) (567,445) Cash Flows From Investing Activities:
Interest income received 128,109 10,509 106,433 245,051 Net cash provided by investing activities 128,109 10,509 106,433 245,051 Net increase (decrease) in cash and cash equivalents (1,401,823) 4,826 368,616 (1,028,381) Cash and cash equivalents - July 1 5,449,044 355,145 3,326,851 9,131,040 Cash and cash equivalents - June 30 $ 4,047,221 $ 359,971 $ 3,695,467 $ 8,102,659
The notes to financial statements are an integral part of this statement. 34 CITY OF GROVER BEACH
PROPRIETARY FUNDS
STATEMENT OF CASH FLOWS (Continued)
For the Fiscal Year Ended June 30, 2024
Water Fund
Water
Conservation
Fund
Wastewater
Fund Totals
Reconciliation of operating income (loss) to net cash provided (used) by operating activities:
Operating income (loss) $ (4,771) 275,758 $ 473,769 $ 744,756 $ Adjustments to reconcile operating activities:
Depreciation expense 96,694 230,384 327,078
Changes in assets, deferred outflows of resources,
liabilities and deferred inflows of resources:
Receivables, net (38,409) (46,571) (84,980)
Prepaid expenses 58,438 58,438
Inventories (12,456) (12,456)
Deferred outflows (67,767) (65,753) (133,520)
Accounts payable (812) (1,163,853) (156,554) (1,321,219) Accrued payroll (100) (267) (384) (751)
Deposits 5,053 5,053
Compensated absences (6,369) (6,487) (12,856)
Early retirement (630) (1,435) (2,065)
Net pension liability 95,779 95,292 191,071
Deferred inflows (24,513) (37,694) (62,207)
Net cash provided (used) by operating activities $ (5,683) (669,591) $ 371,616 $ (303,658) $ The accompanying notes are an integral part of these financial statements. 35 CITY OF GROVER BEACH
FIDUCIARY FUNDS
STATEMENT OF FIDUCIARY NET POSITION
June 30, 2024
Successor Agency
Private-Purpose
Trust Funds
Custodial
Funds
ASSETS
Cash and investments $ 23,302 $ 473,649
Cash and investments with fiscal agent 313,931
Land held for projects 380,000
Total assets 717,233 $ 473,649
LIABILITIES
Accounts payable and other liabilities $ - 110,237
Accrued interest payable 55,729
Due to local governments 312,377
Unearned revenue 228,627
Noncurrent liabilities
Due within one year 160,000
Due in more than one year 2,394,869
Total Liabilities 2,839,225 $ 422,614
NET POSITION
Restricted for:
Individuals, organizations, and other governments (2,121,992) 51,035 Total net position $ (2,121,992) $ 51,035
The accompanying notes are an integral part of these financial statements. 36 CITY OF GROVER BEACH
FIDUCIARY FUNDS
STATEMENT OF CHANGES IN FIDUCIARY NET POSITION
For the Fiscal Year Ended June 30, 2024
Successor Agency
Private-Purpose
Trust Funds Custodial Funds
Additions:
Taxes $ 291,000 $ 74,903
Interest 17,045
Building and planning deposits 351,221
Other 238,647
Total additions 308,045 664,771
Deductions:
Community development 6,755 268,398
Payment of tourism marketing district tax to other governments 70,639 Refunds and transfers to other systems 216,007
Interest expense 130,000
Other expense 7,140
Total deductions 136,755 562,184
Change in net position 171,290 102,587
Total net position-beginning (2,293,282) (51,552)
Total net position-ending $ 51,035 (2,121,992) $
The accompanying notes are an integral part of these financial statements. 37 CITY OF GROVER BEACH
Notes to Basic Financial Statements
June 30, 2024
38 NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
A. Reporting Entity
The accompanying basic financial statements present the financial activity of the City of Grover Beach. There are no component units included in this report which meet the criteria of GASB Statement No. 14, The Financial Reporting Entity, as amended by GASB Statements No. 39, No. 61, and No. 80.
B. Basis of Presentation
The City’s basic financial statements are prepared in conformity with accounting principles generally accepted in the United States of America. The Governmental Accounting Standards Board is the acknowledged standard setting body for establishing accounting and financial reporting standards followed by governmental entities in the United States of America.
Government-wide Statements
The Statement of Net Position and the Statement of Activities display information about the City.
These statements include the financial activities of the overall City government, except for fiduciary activities. Eliminations have been made to minimize the double counting of internal activities. The City does not eliminate interfund services provided and used during the process of consolidation. Governmental activities generally are financed through taxes, intergovernmental revenues, and other non-exchange transactions.
The Statement of Activities presents a comparison between direct expenses and program revenues for each segment of the City’s governmental activities. Direct expenses are those that are specifically associated with a program or function and, therefore, are clearly identifiable to a function. Program revenues include (a) charges paid by the recipients of goods or services offered by the programs, (b) grants and contributions that are restricted to meeting the operational needs of a particular program, and (c) fees, grants, and contributions that are restricted to financing the acquisition or construction of capital assets. Revenues that are not classified as program revenues, including all taxes, are presented as general revenues.
Fund Financial Statements
The fund financial statements provide information about the City’s funds, including fiduciary funds.
Separate statements for each fund category—governmental, proprietary, and fiduciary—are presented. The emphasis of fund financial statements is on major individual funds, each of which is displayed in a separate column. All remaining governmental funds are aggregated and reported as nonmajor funds.
Proprietary fund financial statements include a Statement of Net Position; a Statement of Revenues, Expenses, and Changes in Net Position; and a Statement of Cash Flows for all
CITY OF GROVER BEACH
Notes to Basic Financial Statements
June 30, 2024
39 NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) B. Basis of Presentation (Continued)
Fund Financial Statements (Continued)
proprietary funds.
Proprietary funds are accounted for using the economic resources measurement focus and the accrual basis of accounting. Accordingly, all assets and liabilities (whether current or noncurrent) are included on the Statement of Net Position. The Statement of Revenues, Expenses, and Changes in Net Position presents increases (revenues) and decreases (expenses) in total net position. Under the accrual basis of accounting, revenues are recognized in the period in which they are earned while expenses are recognized in the period in which liability is incurred.
Operating revenues in the proprietary funds are those revenues that are generated from the primary operation of the fund. All other revenues are reported as nonoperating revenues.
Operating expenses are those expenses that are essential to the primary operations of the fund.
All other expenses are reported as nonoperating expenses.
Fiduciary funds are used to account for assets held by the City in a trustee capacity or as a custodian for individuals, private organizations, other governmental units, and/or other funds. Fiduciary Funds use the full accrual basis of accounting and a measurement focus on the periodic determination of additions, deductions, and net position restricted for others. Fiduciary funds are reported in the fund financial statements but are not included for government-wide reporting purposes.
C. Major Funds
GASB Statement No. 34, defines major funds and requires that the City’s major funds are identified and presented separately in the fund financial statements. All other funds, called nonmajor funds, are combined and reported in a single column, regardless of their fund-type.
Major funds are defined as funds that have either assets, liabilities, revenues, or expenditures/expenses equal to ten percent of their fund-type total. The General Fund is always a major fund. The City may also select other funds it believes should be presented as major funds.
The City reported the following major governmental funds in the accompanying financial statements
General Fund
This fund accounts for all financial resources except those to be accounted for in another fund. It is the general operating fund of the City.
Street Rehabilitation and Repair Fund
This is a special revenue fund that accounts for bond proceeds from the issuance of debt and is restricted to the repairs and maintenance of City streets.
CITY OF GROVER BEACH
Notes to Basic Financial Statements
June 30, 2024
40 NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) C. Major Funds (Continued)
Street Improvements Debt Service Fund
This fund is held by the County of San Luis Obispo and pays the semiannual principal and interest payments for the general obligation bonds issued to finance street improvements within the City.
The City reported the following major proprietary funds:
Water Fund
This fund accounts for the activities of providing water to residents of the City.
Wastewater Fund
This fund accounts for the activities associated with the sewage treatment plant, pumping stations, and collection systems.
Water Conservation Fund
This fund accounts for water conservation fees and is restricted to improving water conservation within the City.
D. Basis of Accounting
The government-wide, proprietary funds, and fiduciary funds financial statements are reported using the economic resources measurement focus and the full accrual basis of accounting.
Revenues are recorded when earned and expenses are recorded at the time liabilities are incurred, regardless of when the related cash flows take place.
Governmental funds are reported using the current financial resources measurement focus and the modified accrual basis of accounting. Under this method, revenues are recognized when measurable and available. The City considers all revenues reported in the governmental funds to be available if the revenues are collected within sixty days after fiscal year-end. Expenditures are recorded when the related fund liability is incurred, except for principal and interest on general long-term debt, claims and judgments, and compensated absences, which are recognized as expenditures to the extent that they have matured. Capital asset acquisitions are reported as expenditures in governmental funds. Proceeds of long-term debt and acquisitions under financed purchases are reported as other financing sources.
Non-exchange transactions, in which the City gives or receives value without directly receiving or giving equal value in exchange, include property taxes, grants, entitlements, and donations. On an accrual basis, revenues from property taxes are recognized in the fiscal year for which the taxes are levied. Revenue from grants, entitlements, and donations is recognized in the fiscal year in which all eligibility requirements have been satisfied. Other revenues susceptible to accrual include other taxes, intergovernmental revenues, interest, and charges for services. Grant revenues are recognized in the fiscal year in which all eligibility requirements are met. Under the terms of grant agreements, the City may fund certain programs with a combination of cost-
CITY OF GROVER BEACH
Notes to Basic Financial Statements
June 30, 2024
41 NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) D. Basis of Accounting (Continued)
reimbursement grants, categorical block grants, and general revenues. Thus, both restricted and unrestricted net assets may be available to finance program expenditures/expenses. The City’s policy is to first apply restricted grant resources to such programs, followed by general revenues if necessary.
E. Compensated Absences
In compliance with Governmental Accounting Standards Board Statement No. 16, the City has established a liability for accrued sick leave and vacation in relevant funds. For governmental type funds, the current liability appears in the respective funds. All vacation paid is accrued when incurred in the government-wide and proprietary funds financial statements. This liability is set up for the current employees at the current rates of pay. If sick leave and vacation are not used by the employee during the term of employment, compensation is payable to the employee at the time of retirement. Sick leave is only payable to employees participating in the Public Employees’ Retirement System. Such compensation is calculated at the employee’s prevailing rate at the time of retirement or termination. Each fiscal year, an adjustment to the liability is made based on pay rate changes and adjustments for the current portion. The General Fund is primarily responsible for the repayment of the governmental portion of compensated absences.
F. Property Taxes
California Constitution Article XIII A limits the combined property tax rate to one percent of a property’s assessed valuation. Additional taxes may be imposed with voter approval. Assessed value is calculated at one hundred percent of a property’s fair value, as defined by Article XIII A, and may be increased no more than two percent per year unless a change in ownership occurs.
The State Legislature has determined the method of distributing the one percent tax levy among the various taxing jurisdictions.
Property tax revenues are recognized in the fiscal year for which taxes have been levied and collected within sixty days of fiscal year end. Property taxes are billed and collected as follows on the next page:
Secured Unsecured
Valuation/Lien Date(s) January 1 January 1
Levy Date(s) July 1 July 1
Due Date(s) November 1 (50%) August 1
February 1 (50%)
Delinquency Date(s) December 10 (November) August 31
April 10 (February)
CITY OF GROVER BEACH
Notes to Basic Financial Statements
June 30, 2024
42 NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) G. Capital Assets
All capital assets are valued at historical cost or estimated historical cost if actual historical cost is not available. Contributed capital assets are valued at their estimated fair value on the date contributed. Any donated capital assets or donated works of art and similar items are valued at their acquisition value rather than fair value. Any capital assets received in a service concession arrangement are valued at their acquisition value. The City’s policy is to capitalize all capital assets with costs exceeding the minimum thresholds at $5,000, except for infrastructure at $25,000 and with useful lives exceeding one year.
With the implementation of GASB Statement No. 34, the City was not required to record infrastructure assets existing or acquired prior to July 1, 2001. The City elected not to record such infrastructure assets. The City may elect to record such infrastructure assets in the future.
The purpose of depreciation is to spread the cost of capital assets equitably among all users over the life of these assets. The amount charged to depreciation expense each fiscal year represents that fiscal year’s pro rata share of the cost of capital assets. GASB Statement No. 34 requires that all capital assets with limited useful lives be depreciated over their estimated useful lives.
Depreciation is provided using the straight-line method which means the cost of the asset is divided by its expected useful life in years and the result is charged to expense each fiscal year until the asset is fully depreciated. The City has assigned the useful lives listed below to capital assets.
Structures and Improvements 50 years
Equipment 5-25 years
Infrastructure 15-50 years
H. Deferred Outflows and Inflows of Resources
Pursuant to GASB Statement No. 63, Financial Reporting of Deferred Outflows of Resources, Deferred Inflows of Resources, and Net Position, and GASB Statement No. 65, Items Previously Reported as Assets and Liabilities, the City recognizes deferred outflows and inflows of resources.
In addition to assets, the Statement of Net Position will sometimes report a separate section for deferred outflows of resources. A deferred outflow of resources represent a consumption of net assets that applies to future periods. The City has one item which qualifies for reporting in this category, refer to Note 7 for a detailed listing of the deferred outflows of resources the City has recognized.
In addition to liabilities, the Statement of Net Position will sometimes report a separate section for deferred inflows of resources. A deferred inflow of resources represent an acquisition of net assets that applies to future periods. The City has two items which qualify for reporting in this category; refer to Note 7 and Note 15 for a detailed listing of the deferred inflows of resources the City has recognized.
CITY OF GROVER BEACH
Notes to Basic Financial Statements
June 30, 2024
43 NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) I. 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, liabilities, revenues, expenditures, or expenses as appropriate. Actual results could differ from those estimates.
J. Cash Equivalents
For purposes of the Statement of Cash Flows, the City considers all highly liquid investment instruments purchased with a maturity of three months or less to be cash equivalents.
K. Fund Balances
Fund balances of the governmental funds are classified as follows:
Nonspendable Fund Balance – represents amounts that cannot be spent because they are either not in spendable form (such as inventory or prepaid insurance) or legally required to remain intact (such as notes receivable or principal of a permanent fund).
Restricted Fund Balance – represents amounts that are constrained by external parties, constitutional provisions or enabling legislation.
Committed Fund Balance – represents amounts that can only be used for a specific purpose because of a formal action by the City’s governing board. Committed amounts cannot be used for any other purpose unless the governing board removes those constraints by taking the same type of formal action. Committed fund balance amounts may be used for other purposes with appropriate due process by the governing board. Commitments are typically done through adoption and amendment of the budget. Committed fund balance amounts differ from restricted balances in that the constraints on their use do not come from outside parties, constitutional provisions, or enabling legislation.
Assigned Fund Balance – represents amounts which the City intends to use for a specific purpose, but that do not meet the criteria to be classified as restricted or committed. Intent may be stipulated by the governing board or by an official or body to which the governing board delegates the authority. Specific amounts that are not restricted or committed in a special revenue, capital projects, debt service, or permanent fund are assigned for purposes in accordance with the nature of their fund type or the fund’s primary purpose. Assignments within the general fund conveys that the intended use of those amounts is for a specific purpose that is narrower than the general purpose of the City.
CITY OF GROVER BEACH
Notes to Basic Financial Statements
June 30, 2024
44 NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) K. Fund Balances (Continued)
Unassigned Fund Balance – represents amounts which are unconstrained in that they may be spent for any purpose. Only the general fund reports a positive unassigned fund balance. Other governmental funds might report a negative balance in this classification because of overspending for specific purposes for which amounts had been restricted, committed, or assigned.
When an expenditure is incurred for a purpose for which both restricted and unrestricted fund balance is available, the City considers restricted funds to have been spent first. When an expenditure is incurred for which committed, assigned, or unassigned fund balances are available, the City considers amounts to have been spent first out of committed funds, then assigned funds, and finally unassigned funds.
L. Net Position
GASB Statement No. 63 requires that the difference between assets added to the deferred outflows of resources and liabilities added to the deferred inflows of resources be reported as net position. Net position is classified as either net investment in capital assets, restricted, or unrestricted.
Net position that is net investment in capital assets consist of capital assets, net of accumulated depreciation, and reduced by the outstanding principal of related debt. Unspent bond proceeds should be reported as either restricted or unrestricted assets, as appropriate, and the related portion of the bonded debt should be reported in the same component of net position as the unspent proceeds, and therefore will not have any net effect on any classifications of net position.
Restricted net position is the portion of net position that has external constraints placed on it by creditors, grantors, contributors, laws, or regulations of other governments, or through constitutional provisions or enabling legislations. Unrestricted net position consists of net position that does not meet the definition of net investment in capital assets or restricted net position.
M. Pensions
For purposes of measuring the net pension liability and deferred outflows/inflows of resources related to pensions, and pension expense, information about the fiduciary net position of the City California Public Employees’ Retirement System (CalPERS) Miscellaneous and Safety Plans and additions to/deductions from Plans’ fiduciary net position have been determined on the same basis as they are reported by CalPERS. For this purpose, benefit payments (including refunds of employee contributions) are recognized when due and payable in accordance with the benefit terms. Investments are reported at fair value. The General Fund is primarily responsible for the repayment of the governmental portion of the pension liability.
CITY OF GROVER BEACH
Notes to Basic Financial Statements
June 30, 2024
45 NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) N. Accounting Pronouncements
O. Leases
Lessee: The City is a lessee for a noncancellable lease of equipment. The City of Grover Beach recognizes a lease liability and an intangible right-to-use lease asset in the government-wide financial statements. The City recognizes lease liabilities with an initial individual value of $50,000 or more.
At the commencement of a lease, the City initially measures the lease liability at the present value of payments expected to be made during the lease term. Subsequently, the lease liability is reduced by the principal portion of the lease payments made. The lease asset is initially measured as the initial amount of the lease liability, adjusted for lease payments made at or before the lease commencement date, plus certain initial direct costs. Subsequently, the lease asset is amortized on a straight-line basis over its useful life.
GASB Accounting Pronouncements
GASB Statements listed below were implemented in the current year financial statements:
Statement No. 99 "Omnibus 2022" The remaining provisions of this statement are effective for financial statements starting with the fiscal year that ends June 30, 2024.
Implementation did not have an impact on these financial statements.
Statement No. 100 "Accounting Changes and The provisions of this statement are effective for financial statements Error Corrections" starting with the fiscal year that ends June 30, 2024.
Implementation did not have an impact on these financial statements.
GASB Statements listed below will be implemented in future year financial statements:
Statement No. 101 "Compensated Abesenses" The provisions of this statement are effective for financial statement starting with the fiscal year that ends June 30, 2025.
Statement No. 102 "Certain Risk Disclosures" The provisions of this statement are effective for financial statement starting with the fiscal year that ends June 30, 2025.
Statement No. 103 "Financial Reporting Model The provisions of this statement are effective for financial Improvements" statement starting with the fiscal year that ends June 30, 2026.
Statement No. 104 "Disclosure of Certain Capital The provisions of this statement are effective for financial Assets" statement starting with the fiscal year that ends June 30, 2026.
CITY OF GROVER BEACH
Notes to Basic Financial Statements
June 30, 2024
46 NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) O. Leases (continued)
Key estimates and judgements related to leases include how the City determines 1) the discount rate it uses to discount the expected lease payments to present value, 2) lease term, and 3) lease payments,
x The City uses the interest rate charged by the lessor as the discount rate. When the interest rate charged by the lessor is not provided, the City generally uses its estimated incremental borrowing rate as the discount rate for leases.
x The lease term includes the noncancellable period of the lease. Lease payments included in the measurement of the lease liability are composed of fixed payments and purchase option price that the City is reasonably certain to exercise.
The City monitors changes in circumstances that would require a remeasurement of its lease and will remeasure the lease asset and liability if certain changes occur that are expected to significantly affect the amount of the lease liability.
Lease assets are reported with the other capital assets and lease liabilities are reported with longterm debt on the statement of net position.
P. Subscription-Based Assets and Liabilities
The City accounts for Subscription-Based Information Technology Arrangements (“SBITAs”) in accordance with GASB Statement No. 96, Subscription-Based Information Technology Arrangements, which was implemented by the City for the year ended June 30, 2023. This statement provides guidance on accounting and financial reporting for SBITAs for government end users. SBITAs are defined as a contract that conveys control of the right to use another party’s information technology (IT) software, alone or in combination with tangible capital assets, as specified in the contract for a period of time in an exchange or exchange-like transaction.
A government is required to recognize a right-to-use subscription asset – an intangible asset – and a corresponding subscription liability. The subscription liability is measured at the present value of the subscription payments expected to be made during the subscription term. Future payments are discounted using an incremental borrowing rate of 2.656%.
The City’s right of use SBITAs is included in capital assets on the Statement of Net Position. See Note 4. See Note 6 for information on the City’s SBITA activities and balances for the year ended June 30, 2024.
Q. Prepaid Items
Certain payments to vendors reflect costs applicable to future accounting periods and are recorded as prepaid items in both the Government-wide and Fund financial statements. The cost of prepaid items is recorded as expenditures/expenses when consumed rather than purchased.
CITY OF GROVER BEACH
Notes to Basic Financial Statements
June 30, 2024
47 NOTE 2 - STEWARDSHIP, COMPLIANCE, AND ACCOUNTABILITY A. Budgetary Information
Annual budgets are adopted on a basis consistent with accounting principles generally accepted in the United States of America for governmental funds. The City’s budget ordinance requires that by June 1st each year, the City Manager must submit a preliminary budget that includes projected expenditures and the means of financing them, to the City Council for the fiscal year commencing the following July 1. As modified during public study sessions, the preliminary budget becomes the proposed budget. Following public hearings on the proposed budget, the final annual budget is adopted by the City Council in June of the next fiscal year. After adoption of the final budget, transfers of appropriations within a general fund department, or within other funds, can be made by the City Manager.
Budgeted expenditures may be reallocated within a fund by the City Manager, and within a department program by the department director, but any inter-fund transfers or reallocation must be approved by resolution of the City Council. Numerous properly authorized amendments are made during the fiscal year. Budgetary control is enhanced by integrating the budget into the general ledger accounts. Encumbrance accounting is employed (e.g., purchase orders) to avoid expenditures over budget. Encumbrances outstanding at fiscal year-end are automatically rebudgeted in the following fiscal year.
The City is not required to adopt an annual budget for the Street Improvement Debt Service Fund as part of its budgetary process. Historically, the budget comparison for the Debt Service Fund has not been presented in the financial statements. Accordingly, the City does not include a budgetto-actual comparison for the Street Improvement Debt Service Fund in accordance with the Governmental Accounting Standards Board (GASB) standards.
This is consistent with the City's practice and reflects the City's unique financial structure and operational requirements.
CITY OF GROVER BEACH
Notes to Basic Financial Statements
June 30, 2024
48 NOTE 2 - STEWARDSHIP, COMPLIANCE, AND ACCOUNTABILITY (Continued) B. Excess of Expenditures Over Appropriations
Excess of expenditures over appropriations in individual funds are as follows:
NOTE 3 – CASH AND INVESTMENTS
Cash and investments are classified in the financial statements as shown below, based on whether their use is restricted under the terms of the City’s debt instruments or Agency’s agreements:
On June 30, 2024, the City had the following cash and investments on hand:
Major Funds:
General Fund:
General government 863,695 $
Community development 4,573,362 $
Capital outlay 195,250 $
Street Rehabilitation and Repair Fund:
Public works $ 2,185,659
Nonmajor Funds:
Special Revenue Funds:
General government $ 10,650
Public safety $ 97,765
Community development $ 592,261
Public works $ 95,237
Capital outlay $ 119,944
CITY OF GROVER BEACH
Notes to Basic Financial Statements
June 30, 2024
49 NOTE 3 – CASH AND INVESTMENTS (Continued)
Fair Value Measurements
The City categorizes its fair value investments within the fair value hierarchy established by generally accepted accounting principles. Investment securities classified in Level 1 of the fair value hierarchy are valued using prices quoted in active markets for those securities. Investment securities classified in Level 2 of the fair value hierarchy are valued using matrix pricing or market corroborated pricing. Matrix pricing is used to value securities based on the securities’ relationship to benchmark quoted prices. Investment securities classified in Level 3 of the fair value hierarchy are valued using significant unobservable inputs.
At June 30, 2024, the City had investments in money market funds and the San Luis Obispo County Investment Pool which are measured under Level 2 of the fair value hierarchy. The City’s investments in US Agency securities and US Corporate Note Obligations are classified in Level 2 of the fair value hierarchy and are valued using a matrix pricing technique. Matrix pricing is used to value securities based on the securities’ relationship to benchmark quoted prices. The City’s remaining investments are held in the Local Agency Investment Fund (LAIF), which is not subject to the fair value hierarchy.
CITY OF GROVER BEACH
Notes to Basic Financial Statements
June 30, 2024
50 NOTE 3 – CASH AND INVESTMENTS (Continued)
Investments Authorized by the California Government Code and the City’s Investment Policy The table below identifies the investment types that are authorized for the City by the California Government Code. The table also identifies certain provisions of the California Government Code that address interest rate risk, credit risk, and concentration of credit risk.
Authorized
Investment Type
Maximum
Maturity
Maximum
Percentage Of
Portfolio
Maximum
Investment
in One Issuer
Local Agency Bonds 5 years None None
U.S. Treasury Obligations 5 years 60% None
U.S. Agency Securities 5 years None None
Bankers' Acceptances 180 days 40% 30%
Commercial Paper 270 days 25% 10%
Negotiable Certificates of Deposit 1 year 20% None
Repurchase Agreements 1 year None None
Reverse Repurchase Agreements 92 days 20% of base value None Medium-Term Notes 5 years 30% None
Mutual Funds N/A 20% 10%
Money Market Funds N/A 20% 10%
Local Agency Investment Fund (LAIF) N/A None None
JPA Pools (other investment pools) N/A None None
Guaranteed Investment Contracts 15 months None None
Canadian Government Obligations 5 years None None
Investments Authorized by Debt Agreements
Investment of note proceeds held by note trustees are governed by the provisions of the debt agreements, rather than the general provisions of the California Government Code or the City’s investment policy. The table on the following page identifies the investment types that are authorized for investments held by fiscal agents. The table also identifies certain provisions of these debt agreements that address interest rate risk, credit risk, and concentration of credit risk.
Authorized
Investment Type
Maximum
Maturity
Maximum
Percentage
Of
Portfolio
Maximum
Investment
in One Issuer
Money market accounts N/A None None
CITY OF GROVER BEACH
Notes to Basic Financial Statements
June 30, 2024
51 NOTE 3 – CASH AND INVESTMENTS (Continued)
Disclosures Relating to Interest Rate Risk
Interest rate risk is the risk that changes in market interest rates will adversely affect the fair value of an investment. Generally, the longer the maturity of an investment, the greater the sensitivity of its fair value to changes in market interest rates. One of the ways that the City manages its exposure to interest rate risk is by purchasing a combination of shorter term and longer-term investments and by timing cash flows from maturities so that a portion of the portfolio is maturing or coming close to maturity evenly over time as necessary to provide the cash flow and liquidity needed for operations.
Information about the sensitivity of the fair values of the City’s investments (including investments held by bond trustees) to market interest rate fluctuations is provided by the following table that shows the distribution of the City’s investments by maturity:
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 rating by a nationally recognized statistical rating organization. Presented on the following page is the minimum rating required by (where applicable) the California Government Code, the City’s investment policy, or debt agreements, and the actual rating as of fiscal year end for each investment type.
CITY OF GROVER BEACH
Notes to Basic Financial Statements
June 30, 2024
52 NOTE 3 – CASH AND INVESTMENTS (Continued)
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. There are no investments in any one issuer 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 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, 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 waived by the governmental unit). The fair 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 the City’s deposits by pledging first trust deed mortgage notes having a value of 150% of the secured public deposits.
None of the City’s deposits with financial institutions in excess of the Federal Depository Insurance Corporation’s limits were held in uncollateralized accounts.
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 investments. With respect to investments, custodial credit risk generally applies only to direct investments in marketable securities. Custodial credit risk does not apply to a local government’s indirect investment in securities with mutual funds or government investment pools (such as LAIF or the San Luis Obispo County Investment Pool).
Investment in State Investment Pool
The City is a voluntary participant in the Local Agency Investment Fund (LAIF) that is regulated by the California Government Code under the oversight of the Treasurer of the State of California. The fair value of the City’s investment in this pool is reported in the accompanying basic financial statements at the 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.
CITY OF GROVER BEACH
Notes to Basic Financial Statements
June 30, 2024
53 NOTE 4 – CAPITAL ASSETS
Capital asset activity for the City’s governmental activities for the fiscal year ended June 30, 2024, is as follows:
Capital asset activity for the City’s business-type activities for the fiscal year ended June 30, 2024, is as follows:
Balance
June 30, 2023 Additions Deletions
Transfers/
Reclass
Balance
June 30, 2024
Non-depreciable capital assets
Land 1,890,915 $ - $ - $ 1,890,915 $
Construction in progress 1,137,457 769,375 (65,811) 1,841,021 Total nondepreciable capital assets 3,028,372 $ $ 769,375 $ - $ (65,811) $ 3,731,936 Depreciable and amortizable capital assets
Equipment $ 3,365,575 $ 990,120 $ (85,960) $ 4,269,735
Right-to-use leased assets 511,505 511,505
Subscription intangible asset 363,268 189,528 552,796
Buildings and improvements 26,737,547 65,811 26,803,358 Total depreciable and amortizable
capital assets 1,691,153 30,466,390 (85,960) 65,811 32,137,394 Accumulated depreciation/amortization
Equipment 2,140,455 $ 392,658 (85,960) 2,447,153
Right-to-use leased assets 36,536 36,536
Subscription intangible asset 53,145 72,654 125,799
Buildings and improvements 8,376,969 708,871 9,085,840
Total accumulated depreciation 10,570,569 1,210,719 (85,960) 11,695,328 Net depreciable and amortizable
capital assets $ 480,434 19,895,821 $ $ - $ 65,811 $ 20,442,066 Net capital assets $ 22,924,193 $ 1,249,809 $ - $ 24,174,002 - $ Balance
June 30, 2023 Additions Deletions Transfers/Reclass
Balance
June 30, 2024
Non-depreciable capital assets
Land 260,849 $ - $ -$ $ 260,849 - $
Construction in progress 293,784 114,745 408,529
Total nondepreciable capital assets 554,633 $ $ 114,745 -$ $ 669,378 - $ Depreciable capital assets
Capacity rights $ 1,598,578 $ - -$ $ 1,598,578 - $
Equipment 779,228 779,228
Right of use leased asset 73,072 73,072
Infrastructure 14,134,134 14,134,134 -
Total depreciable capital assets 16,511,940 73,072 - 16,585,012 - Accumulated depreciation
Capacity rights 1,030,292 1,054,911 24,619
Equipment 589,562 641,904 52,342
Right of use leased asset 5,220 5,220
Infrastructure 6,481,684 6,726,581 244,897
Total accumulated depreciation 8,101,538 327,078 - 8,428,616 - Net depreciable capital assets $ 8,410,402 $ (254,006) -$ $ 8,156,396 - $ Net capital assets $ 8,965,035 $ (139,261) -$ $ 8,825,774 - $
CITY OF GROVER BEACH
Notes to Basic Financial Statements
June 30, 2024
54 NOTE 4 – CAPITAL ASSETS (Continued)
Depreciation expense the City’s governmental and business-type activities for the fiscal year ended June 30, 2024, is as follows:
NOTE 5 – INTERFUND TRANSACTIONS
Due from/due to:
There was no Due to, Due from for Fiscal Year 2023-24.
Advances from/to other funds:
Advances receivable and payable constitute long-term borrowing between funds. Each advance carries a state interest rate and has scheduled debt service payments. Interfund advances receivable and payable balance on June 30, 2024, are as follows:
Interfund transfers:
During the year, transfers are mainly used to move overhead cost allocations from the Enterprise Funds to the General Fund and move funding from various funds to pay for capital improvement projects.
Enterprise
Fund
Enterprise
Fund
Enterprise
Fund
General
Fund
Street
Rehabilitation
and Repair
Fund
Nonmajor
Governmental
Funds
Water
Fund
Water
Conservation
Fund
Wastewater
Fund Total
Transfers out:
General Fund - $ - $ 528,987 $ - $ - $ - $ 528,987 $
Nonmajor Governmental Funds 17,000 529,660 25,000 6,106 577,766 Enterprise Fund-Water Fund 417,209 38,000 37,290 492,499 Enterprise Fund-Wastewater Fund 202,208 37,800 240,008
Total $ 38,000 636,417 $ $ 1,133,737 $ 25,000 $ - $ 1,839,260 6,106 $ Transfers in:
CITY OF GROVER BEACH
Notes to Basic Financial Statements
June 30, 2024
55 NOTE 6 – LONG-TERM LIABILITIES
Changes in Long-Term Liabilities
Long-term liability activity for the fiscal year ended June 30, 2024, was as follows:
Compensated Absences
Governmental Accounting Standards Board Statement No. 16 identifies certain items that should be accrued as a liability as the benefits are earned by the employees but only to the extent it is probable that the employer will compensate the employees for the benefits through cash payments conditioned on the employee’s termination or retirement.
City employees accumulate earned but unused benefits which can be converted to cash at termination of employment. The non-current portion of these vested benefits, payable in accordance with various collective bargaining agreements, on June 30, 2024, total $809,453 for governmental activities and $139,181 for business-type activities.
CITY OF GROVER BEACH
Notes to Basic Financial Statements
June 30, 2024
56 NOTE 6 – LONG-TERM LIABILITIES (Continued)
State Loan
The City entered into a loan agreement with the California Energy Resources Conservation and Development commission for an energy savings project. Loan funds were disbursed on a reimbursement basis. The project was completed on December 31, 2011. Loan payments began on December 22, 2012, and terminate December 22, 2026, with an annual interest rate of 1.00% payable on a semi-annual basis.
Future minimum payment obligations for the loan payable on June 30, 2024, are as follows:
General Obligation Bonds
The City is authorized to issue general obligation bonds in an amount not to exceed $48,000,000 to finance improvements to streets within the City. The bonds were authorized at an election of the registered voters of the City held on November 4, 2014.
On March 10, 2015, the City issued $5,000,000 of those bonds at a premium of $376,225. The bonds are payable semiannually on March 1 and September 1 of each year with interest rates varying from 3% to 5%. The bonds are subject to optional and mandatory redemption prior to maturity. As of June 30, 2024, $3,935,000 was still outstanding.
Future minimum payment obligations for the bonds on June 30, 2024, are as follows:
Fiscal year Ending June 30 Principal Interest Total
2025 $ 25,050 $ 568 $ 25,618
2026 25,302 318 25,620
2027 12,746 66 12,812
$ 63,098 $ 952 $ 64,050
Fiscal year Ending June 30 Principal Interest Total
2025 $ 165,000 $ 147,056 $ 312,056
2026 175,000 138,556 313,556
2027 180,000 129,681 309,681
2028 190,000 120,432 310,432
2029 200,000 110,682 310,682
2030-2034 1,115,000 446,151 1,561,151
2035-2039 1,310,000 247,181 1,557,181
2040-2041 600,000 24,200 624,200
$ 3,935,000 $ 1,363,939 $ 5,298,939
CITY OF GROVER BEACH
Notes to Basic Financial Statements
June 30, 2024
57 NOTE 6 – LONG-TERM LIABILITIES (Continued)
General Obligation Bonds (Continued)
On April 16, 2016, the City issued $8,000,000 of those bonds at a premium of $509,358. The bonds are payable semiannually on March 1 and September 1 of each year with interest rates varying from 2% to 5%. The bonds are subject to optional and mandatory redemption prior to maturity. As of June 30, 2024, $6,470,000 was still outstanding.
Future minimum payment obligations for the bonds on June 30, 2024, are as follows:
On December 5, 2017, the City issued $15,000,000 of those bonds at a premium of $1,110,466. The bonds are payable semiannually on March 1 and September 1 of each year with interest rates varying from 3% to 5%. The bonds are subject to optional and mandatory redemption prior to maturity. As of June 30, 2024, $13,145,000 was still outstanding.
Future minimum payment obligations for the bonds on June 30, 2024, are as follows:
Fiscal year Ending June 30 Principal Interest Total
2025 $ 260,000 $ 213,344 $ 473,344
2026 270,000 200,094 470,094
2027 285,000 186,219 471,219
2028 300,000 173,094 473,094
2029 310,000 160,894 470,894
2030-2034 1,715,000 647,995 2,362,995
2035-2039 1,985,000 370,532 2,355,532
2040-2042 1,345,000 66,110 1,411,110
$ 6,470,000 $ 2,018,282 $ 8,488,282
Fiscal year Ending June 30 Principal Interest Total
2025 $ 430,000 $ 471,600 $ 901,600
2026 450,000 449,600 899,600
2027 470,000 426,600 896,600
2028 495,000 402,475 897,475
2029 520,000 377,100 897,100
2030-2034 3,010,000 1,474,550 4,484,550
2035-2039 3,595,000 902,175 4,497,175
2040-2044 4,175,000 320,625 4,495,625
-
$ 13,145,000 $ 4,824,725 $ 17,969,725
CITY OF GROVER BEACH
Notes to Basic Financial Statements
June 30, 2024
58 NOTE 6 – LONG-TERM LIABILITIES (Continued)
On January 26, 2022, the City issued $10,000,000 of those bonds at a premium of $1,457,191. The bonds are payable semiannually on March 1 and September 1 of each year with interest rates varying from 3% to 5%. The bonds are subject to optional and mandatory redemption prior to maturity. As of June 30, 2024, $10,000,000 was still outstanding.
Future minimum payment for the bonds on June 30, 2024, are as follows:
Water Revenue Bond
On February 26, 2020, the City issued $4,456,000 of water revenue bonds to use for capital projects. The bonds are payable semiannually on March 1 and September 1 of each year with an interest rate of 2.43%.
As of June 30, 2024, $3,730,000 is still outstanding.
Future minimum payment for the bonds on June 30, 2024, are as follows:
Fiscal year Ending June 30 Principal Interest Total
2025 $ 363,800 $ 363,800
2026 363,800 363,800
2027 15,000 363,800 378,800
2028 15,000 363,350 378,350
2029 15,000 362,900 377,900
2030-2034 90,000 1,804,800 1,894,800
2035-2039 100,000 1,786,850 1,886,850
2040-2044 2,085,000 1,698,600 3,783,600
2045-2048 7,680,000 642,200 8,322,200
$ 10,000,000 $ 7,750,100 $ 17,750,100
Fiscal year Ending June 30 Principal Interest Total
2025 $ 193,000 $ 88,293 $ 281,293
2026 198,000 83,542 281,542
2027 203,000 78,670 281,670
2028 208,000 73,677 281,677
2029 213,000 68,562 281,562
2030-2034 1,145,000 261,670 1,406,670
2035-2039 1,292,000 113,792 1,405,792
2040 278,000 3,377 281,377
$ 3,730,000 $ 771,583 4,501,583
CITY OF GROVER BEACH
Notes to Basic Financial Statements
June 30, 2024
59 NOTE 6 – LONG-TERM LIABILITIES (Continued)
The City has pledged future water system revenues, net of specific operating expenses, to repay the bonds on parity with a pledge that services all parity obligations. The bonds are payable solely from water customer net revenues. For the year ended June 30, 2024, principal and interest paid, and total customer net revenues were $280,822 and $618,493,respectively. This debt issue is subject to a reserve requirement in conjunction with parity debt issued by the City. The City is in compliance with the revenue rate covenant requiring net revenues of the water system to be at least equal to 1.2 times the amount necessary to pay principal and interest on the bonds and all other parity bonds.
Lease-Purchase Financing
In Fiscal Year 23-24, the City entered into a lease-purchase agreement for the acquisition of six patrol vehicles for the Police Department. The initial lease liability recorded for this agreement is $655,527. In Fiscal Year 21-22, the City entered into a five-year lease agreement as lessee for the acquisition of a command post vehicle for the Police Department. An initial lease liability of $371,147 was recorded during Fiscal Year 21-22. The annual principal and interest payments for both leases are due on March 28 of each year, with an interest rate of 3.095%.
Future minimum lease payments are as follows:
Lease Liability
In Fiscal Year 23-24, the City entered into a lease agreement for the property located at 45 Newport Ave, which commenced on September 12, 2023. The lease liability, initially recorded at $530,479, includes the total amount owed over the lease term, reflecting the present value of future payments. Monthly payments are due on the 1st of every month, beginning in January 2024.
While the lease does not require direct interest payments to the vendor, the liability is calculated to include an interest component as part of the lease cost. This is consistent with GASB 87, which requires that the interest portion be recognized as part of the lease liability, even if no separate interest is paid to the vendor.
Fiscal year Ending June 30 Principal Interest Total
2025 $ 178,506 43,353$ 221,859$
2026 186,755 35,104 221,859
2027 195,406 26,453 221,859
2028 204,482 17,379 221,861
2029 145,271 7,859 153,130
Totals $ 910,420 $ 1,040,568 130,148 $
CITY OF GROVER BEACH
Notes to Basic Financial Statements
June 30, 2024
60 NOTE 6 – LONG-TERM LIABILITIES (Continued)
Lease Liability (Continued)
This lease is partially funded by both government-wide funds and enterprise funds.
Future minimum lease payments are as follows:
Government-wide funded
Enterprise funded
Subscriptions Liability
In Fiscal Year 22-23, the City entered into a 36 month subscription for the use of an ERP system. An initial subscription liability was recorded in the amount of $344,613. As of June 30, 2024, the value of the subscription liability is $114,845. The City is required to make annual fixed payments of $117,895. The subscription has an interest rate of 2.6560%. The value of the right to use the asset as of June 30, 2024 is $183,033 with accumulated amortization of $ 121,089. Future payments are as follows:
Fiscal year Ending June 30 Principal Interest Total
2025 96,092 $ 11,166 $ 107,258 $
2026 98,975 8,703 107,678
2027 101,944 6,085 108,029
2028 105,002 3,307 108,309
2029 62,156 580 62,736
Totals $ 464,169 29,841$ $ 494,010
Fiscal year Ending June 30 Principal Interest Total
2025 13,728 $ 1,595$ $ 15,323
2026 14,139 1,243 15,382
2027 14,563 869 15,432
2028 15,000 473 15,473
2029 8,880 83 8,963
Totals $ 66,310 4,263$ $ 70,573
Fiscal year Ending June 30, 2024 Principal Interest Total 2025 114,845 3,050 117,895
Totals $ 114,845 3,050$ 117,895$
CITY OF GROVER BEACH
Notes to Basic Financial Statements
June 30, 2024
61 NOTE 7 – PENSION PLANS
A. General Information about the Pension Plans
Plan Descriptions
All qualified permanent and probationary employees are eligible to participate in the City’s separate Safety (Police and Fire) or Miscellaneous Employee Pension Plans (Plans), cost-sharing multiple employer defined benefit plans administered by the California Public Employees’ Retirement System (CalPERS).
Benefit provisions under the Plans are established by State statute and City resolution. CalPERS issues publicly available reports that include a full description of the pension plans regarding benefit provisions, assumptions and membership information that can be found on the CalPERS website.
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.
CITY OF GROVER BEACH
Notes to Basic Financial Statements
June 30, 2024
62 NOTE 7 – PENSION PLANS (Continued)
A. General Information about the Pension Plans (Continued) The Plans’ provisions and benefits in effect on June 30, 2024, are summarized as follows:
CITY OF GROVER BEACH
Notes to Basic Financial Statements
June 30, 2024
63 NOTE 7 – PENSION PLANS (Continued)
A. General Information about the Pension Plans (Continued) Contributions
Section 20814(c) of the California Public Employees’ Retirement Law requires that the employer contribution rates for all public employers be determined on an annual basis by the actuary and shall be effective on the July 1 following notice of a change in the rate. Funding contributions for the Plans are determined annually on an actuarial basis as of June 30 by CalPERS. The actuarially determined rate is the estimated amount necessary to finance the costs of benefits earned by employees during the year, with an additional amount to finance any unfunded accrued liability. The City is required to contribute the difference between the actuarially determined rate and the contribution rate of employees.
For the year ended June 30, 2024, the contributions recognized as part of pension expense for each Plan were as follows:
On June 30, 2024, the City reported net pension liabilities for its proportionate shares of the net position liability of each Plan as follows:
B. Pension Liabilities, Pension Expenses and Deferred Outflows/Inflows of Resources Related to Pensions
The net pension liability was measured as of June 30, 2023, and the total pension liability used to calculate the net pension liability was determined by an actuarial valuation as of June 30, 2022, rolled forward to June 30, 2023, using standard update procedures. The City’s proportion of the net pension liability was based on a projection of the City’s long-term share of contributions to the pension plans relative to the projected contributions of all Pension Plan participants, actuarially determined.
Miscellaneous Safety
Contributions-employer $ 1,008,890 $ 898,454
CITY OF GROVER BEACH
Notes to Basic Financial Statements
June 30, 2024
64 NOTE 7 – PENSION PLANS (Continued)
B. Pension Liabilities, Pension Expenses and Deferred Outflows/Inflows of Resources Related to Pensions (Continued)
On June 30, 2024, the City’s proportionate share of the net pension liability for each Plan as of June 30, 2023, and June 30, 2024, was as follows:
For the year ended June 30, 2024, the City recognized pension expense (income) of $1,397,591 for the Miscellaneous Plan and $1,397,652 for the Safety Plan. Pension expense (income) represents the change in the net pension liability during the measurement period, adjusted for actual contributions and the deferred recognition of changes in investment gain/loss, actuarial gain/loss, actuarial assumptions or method, and plan benefits. On June 30, 2024, the City reported deferred outflows of resources and deferred inflows of resources related to pension as follows:
CITY OF GROVER BEACH
Notes to Basic Financial Statements
June 30, 2024
65 NOTE 7 – PENSION PLANS (Continued)
B. Pension Liabilities, Pension Expenses and Deferred Outflows/Inflows of Resources Related to Pensions (Continued)
Deferred outflows of resources and deferred inflows of resources above represent the unamortized portion of changes to net pension liability to be recognized in future periods in a systematic and rational manner.
Deferred outflows of resources related to pensions resulting from City contributions made subsequent to the measurement date of the net pension liability but before the end of the City’s reporting period of $ 1,001,485 and $ 935,855 for the Miscellaneous and Safety Plans, respectively, will be recognized as a reduction of the net pension liability in the year June 30, 2025.
Other amounts reported as deferred outflows of resources and deferred inflows of resources related to pensions will be recognized in the pension expenses as follows:
Actuarial Assumptions
The June 30, 2022 valuation was rolled forward to determine the June 30, 2023 total pension liability using the following actuarial assumptions on the next page:
CITY OF GROVER BEACH
Notes to Basic Financial Statements
June 30, 2024
66 Discount Rate
The discount rate used to measure the total pension liability was 6.90 percent. The projection of cash flows used to determine the discount rate assumed that contributions from plan members will be made at the current member 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 investment 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 best-estimate ranges of expected future real rates of return (expected returns, net pension plan investment expense and inflation) are developed for each major asset class.
In determining the long-term expected rate of return, CalPERS considered both short-term and long-term market return expectations as well as the expected pension fund cash flows. Using historical returns of all the funds’ asset classes, expected compound returns were calculated over the short-term (first 10 years) and the long-term (11 + 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 single equivalent expected return that arrived at the same present value of benefits for cash flows as the one calculated using both short-term and long-term returns. The expected rate of return was then set equal to the single equivalent rate calculated above and adjusted to account for assumed administrative expenses.
CITY OF GROVER BEACH
Notes to Basic Financial Statements
June 30, 2024
67 NOTE 7 – PENSION PLANS (Continued)
B. Pension Liabilities, Pension Expenses and Deferred Outflows/Inflows of Resources Related to Pensions (Continued)
The table below reflects the long-term expected real rate of return by asset class.
CITY OF GROVER BEACH
Notes to Basic Financial Statements
June 30, 2024
68 NOTE 7 – PENSION PLANS (Continued)
B. Pension Liabilities, Pension Expenses and Deferred Outflows/Inflows of Resources Related to Pensions (Continued)
Sensitivity of the Proportionate Share of the Net Pension Liability to Changes in Discount Rate The following represents the City’s proportionate share of the net pension liability calculated using the discount rate of 6.90 percent, 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 percent) or 1- percentage point higher (7.90 percent) than the current rate:
Pension Plan Fiduciary Net Position
Detailed information about the pension plan’s fiduciary net position is available in the separately issued CalPERS financial reports.
C. Payable to the Pension Plan
On June 30, 2024, the City had no amount outstanding for contributions to the pension plan required for the fiscal year ended June 30, 2024.
NOTE 8 – OTHER POST EMPLOYMENT BENEFITS
The City provided an early retirement incentive under extremely specific criteria. Five employees qualified and opted to take the early retirement incentive. The City is refunding the employee’s medical costs up to $500 per month until eligible for Medicare. The maximum potential liability as of June 30, 2024, was $ 8,725.
CITY OF GROVER BEACH
Notes to Basic Financial Statements
June 30, 2024
69 NOTE 9 – LIABILITY, WORKERS’ COMPENSATION, AND PURCHASED INSURANCE A. Description of Self-Insurance Pool Pursuant to Joint Powers Agreement The City of Grover Beach is a member of the California Joint Powers Insurance Authority (Authority). The Authority is composed of 123 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. A retrospective adjustment is then conducted annually thereafter, for coverage years 2012-13 and prior. Coverage years 2013-14 and forward are not subject to routine annual retrospective adjustment. The total funding requirement for 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 risksharing pool.
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 $3 million 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 $3 million to $30 million for each occurrence and is evaluated as a percentage of the pool’s total incurred costs within the second layer. (4) Incurred costs from $30 million 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 following website:
https://cjpia.org/coverage/risk-sharing-pools/.
Workers’ Compensation Program
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.
CITY OF GROVER BEACH
Notes to Basic Financial Statements
June 30, 2024
70 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 $1 million 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 $1 million to $2 million for each occurrence and is evaluated as a percentage of the pool’s total incurred costs within the second layer. (4) Incurred costs from $2 million to statutory limits are distributed based on the outcome of cost allocation within the first and second loss layers.
For FY 2023-24 the Authority’s pooled retention is $2 million per occurrence, with reinsurance to statutory limits under California Workers’ Compensation Law. Employer’s Liability losses are pooled among members to $2 million. Coverage from $2 million to $5 million is purchased through reinsurance policies, and Employer’s Liability losses from $5 million to $10 million are pooled among members.
C. Purchased Insurance
Property Insurance
The City of Grover Beach participates in the all-risk property protection program of the Authority. This insurance protection is underwritten by several insurance companies. City of Grover Beach property is currently insured according to a schedule of covered property submitted by the City of Grover Beach to the Authority. City of Grover Beach property currently has all-risk property insurance protection in the amount of $50 million. There is a $10,000 deductible per occurrence except for non-emergency vehicle insurance which has a $2,500 deductible.
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 FY 2023-24.
NOTE 10 – CONTINGENCIES AND COMMITMENTS
The City is involved in various litigations. In the opinion of management and legal counsel, the disposition of all litigations pending will not have a material effect on the City’s financial statements.
The City has received state and federal funds for specific purposes that are subject to review and audit by the grantor agencies. Although such audits could generate expenditure disallowances under terms of the grants, it is believed that any required reimbursements will not be material. The City had the following construction contracts as of June 30, 2024: $ 8,393,055 for Measure K-14 Street Rehabilitation and Repair projects and $1,000,000 in reservoir maintenance .
CITY OF GROVER BEACH
Notes to Basic Financial Statements
June 30, 2024
71 NOTE 11 – REVENUE LIMITATIONS IMPOSED BY CALIFORNIA 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 years by the voters.
NOTE 12 – JOINT OPERATING AGREEMENTS
Wastewater operations. The City does not own and operate a separate wastewater treatment plant facility. Pursuant to a purchase agreement with the South San Luis Obispo County Sanitation District, the City’s waste is transported through City-owned, and City maintained lines for processing at the District’s plant. The City purchased up to 30 percent of the District’s treatment plant capacity. The cost of this purchased capacity is recorded as a capital asset of the wastewater enterprise, and this cost is being amortized to expense over 20 years using the straight-line method. The City is also obligated to pay to the District the costs of maintaining and operating the District’s plant, based upon the number of City’s customers, times certain rates, and such operating costs are to be paid monthly by the City. The City records such operating costs as expenses in its wastewater enterprise.
Water operations. The San Luis Obispo County Flood Control and Water Conservation District, a countywide agency, issued voter-approved general obligation bonds for the purpose of building Lopez Dam, a storage reservoir, water treatment plant, and other facilities to provide a primary municipal water supply.
The City has entered into a water supply agreement wherein the City has agreed to pay annually, regardless of water deliveries, a prorated percentage of certain costs. In addition, the City also pays the District a prorated share of operating, maintenance, pumping, and related operating costs which expensed in the City’s water enterprise fund.
NOTE 13 – FIVE CITIES FIRE AUTHORITY
The City of Grover Beach is a member of the Five Cities Fire Authority (FCFA), a joint powers authority between the Cities of Arroyo Grande, Grover Beach, and the Oceano Community Services District. FCFA was formed on July 9, 2010, for the purpose of providing a more efficient fire protection service within the City limits of Arroyo Grande and Grover Beach, as well as the towns of Oceano and Halcyon which are unincorporated areas of San Luis Obispo County. Each member contributes its pro rate share of operating costs to FCFA based on a funding formula, calculated annually. The FCFA governing board consists of one member appointed from each participating entity and shall be appointed as determined by the respective City Council or Board of Directors. All financial decisions are made by this three-member board. The City of Grover Beach contributed $ 2,812,000 to FCFA during the fiscal year ended June 30, 2024, for fire protections services. Separate financial statements may be obtained from the Five Cities Fire Authority at 140 Traffic Way in Arroyo Grande, California.
CITY OF GROVER BEACH
Notes to Basic Financial Statements
June 30, 2024
72 Note 14 – INVESTMENT IN JOINT POWERS AGREEMENT
In September 2022, the City entered into the Central Coast Blue Regional Recycled Water Authority Joint Powers Authority (JPA) with the Cities of Arroyo Grande and Pismo Beach. The purpose of the JPA was to construct a regional recycled water project aimed at enhancing supply reliability by injecting advanced purified water into the Northern Cities Management Area of the Santa Maria Groundwater Basin. The JPA was also responsible for overseeing and managing the planning and implementation, including but not limited to construction, operation, and administration of the project. The City of Pismo Beach served as the lead agency for the design and construction of the project and covered all associated costs until the project’s completion. In accordance with the cost-sharing agreement among the JPA members, the City of Pismo Beach billed each member for their proportionate share of the costs throughout the construction phase.
During the year ended June 30, 2024, the City reimbursed the City of Pismo Beach $302,753 for its share of the design and pre-construction costs incurred for the project. These costs were presented as operating expenses in the Water Fund for the year ended June 30, 2024.
As of May 13, 2024, the City withdrew from participation in the JPA. Consequently, the City no longer holds an investment in the JPA and will make no further contributions.
In accordance with the withdrawal, the City has written off its remaining investment in the JPA in the amount of $657,170. This loss has been recognized as a nonoperating expense in the Water Fund for the year ended June 30, 2024. Additionally, costs related to the City’s participation in the JPA, including but not limited to the $422,541 incurred for services related to the project, are reflected in the service expense line item, which include the $302,753 reimbursement to the City of Pismo Beach.
NOTE 15 – SUCCESSOR AGENCY
Bonds Payable
On December 8, 2005, the former Improvement Agency issued $4,390,000 of 2005 tax allocation bonds to refund the outstanding balance of the 2001 tax allocation notes and pay the costs of redevelopment activities within the Agency’s Improvement Project. The bonds are secured by a pledge of the Agency’s tax increment revenues excluding to be paid to other taxing authorities, pursuant to pass-through agreements, bear interest from 3.25 to 5.00 percent, and mature on August 1, 2035. On February 1, 2014, the Successor Agency assumed the tax allocation bonds previously held by the former Improvement Agency. As of June 30, 2024, the principal balance was $2,525,000.
The future minimum payment obligations for the bonds payable on June 30, 2024, are presented on the following page:
CITY OF GROVER BEACH
Notes to Basic Financial Statements
June 30, 2024
73 NOTE 15 – SUCCESSOR AGENCY (Continued)
Loan Payable
On February 1, 2015, the Successor Agency assumed loans due to the City of Grover Beach previously held by the former Improvement Agency. There is no formal payment schedule. Loan payments are made when monies become available, with an annual interest rate of 0.5%. The amount due to the City of Grover Beach as of June 30, 2024, was $29,869.
Changes in Long-Term Liabilities
Long term liability activity for the fiscal year ended June 30, 2024, are as follows:
Fiscal year Ending June 30 Principal Interest Total
2025 160,000 $ 130,000 $ 290,000 $
2026 165,000 122,250 287,250
2027 175,000 114,125 289,125
2028 185,000 105,625 290,625
2029 195,000 96,625 291,625
2030-2034 1,115,000 332,125 1,447,125
2035-2036 530,000 59,375 589,375
$ 960,125 2,525,000 $ 3,485,125 $
Balance Balance Due Within
July 1, 2023 Additions Deletions June 30, 2024 One Year Tax allocation bonds 2,675,000 $ $ 150,000 $ 2,525,000 $ 160,000 Loan payable 29,869 29,869
$ 2,704,869 -$ 150,000 $ $ 2,554,869 $ 160,000
CITY OF GROVER BEACH
Notes to Basic Financial Statements
June 30, 2024
74 NOTE 16 – DEFERRED INFLOWS OF RESOURCES
On June 30, 2024, deferred inflows of resources, reported in the governmental fund financial statements, consisted of the following:
Home
Grant Fund Total
Unavailable Revenue 333,975 $ 333,975 $
$ 333,975 333,975 $
NOTE 17 – SUBSEQUENT EVENTS
Events subsequent to June 30, 2024 have been evaluated through December 19, 2024 which is the date the financial statements were available to be issued. Management did not identify any subsequent events requiring disclosure.
CITY OF GROVER BEACH
Required Supplemental Information
June 30, 2024
75 Budgetary Information
Through the budget, the City Council sets the direction of the City, allocates its resources and establishes its priorities. The Annual Budget assures the efficient and effective use of the City’s economic resources, as well as establishing that the highest priority objectives are accomplished.
The Annual budget serves the fiscal period July 1 to June 30 and is a vehicle that accurately and openly communicates these priorities to the community, businesses, vendors, employees and other public agencies. Additionally, it establishes the foundation of effective financial planning.
The City prepares a two-year budget. The City Council adopts governmental fund budgets consistent with generally accepted accounting principles as legally required.
The City Council generally reauthorizes appropriations for continuing projects and activities. The City Council has the legal authority to amend the budget of any fund, at any time during the fiscal year. The budgetary legal level of control (the level on which expenditures may not legally exceed appropriations) is generally at the fund level. Budgeted expenditures may be reallocated within a fund by the City Manager, and within a department program by the department director, but any inter-fund transfers or reallocation must be approved by resolution of the City Council.
The City is not required to adopt an annual budget for the Street Improvement Debt Service Fund as part of its budgetary process. Historically, the budget comparison for the Debt Service Fund has not been presented in the financial statements. Accordingly, the City does not include a budget-to-actual comparison for the Street Improvement Debt Service Fund in accordance with the Governmental Accounting Standards Board (GASB) standards.
This is consistent with the City's practice and reflects the City's unique financial structure and operational requirements.
CITY OF GROVER BEACH
GENERAL FUND
SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE
BUDGET TO ACTUAL
For the Fiscal Year Ended June 30, 2024
Original Final Actual Amounts
Variance with
Final Budget
Positive
(Negative)
Revenues:
Taxes $ 15,014,700 $ 15,014,700 $ 14,526,218 $ (488,482) Licenses, permits, and fees 386,300 386,300 514,705 128,405 Intergovernmental 1,014,600 1,014,600 7,394,417 6,379,817 Charges for services 984,800 984,800 730,264 (254,536)
Fines and forfeitures 47,400 47,400 37,838 (9,562)
Use of money and property 341,300 341,300 586,589 245,289 Other 840,000 840,000 2,183 (837,817)
Total revenues 18,629,100 18,629,100 23,792,214 5,163,114 Expenditures:
General government 7,016,519 7,042,039 7,905,734 (863,695) Public safety 7,430,852 7,936,852 6,680,356 1,256,496
Community development 1,238,496 1,238,496 5,811,858 (4,573,362) Public works 1,479,789 1,485,789 1,462,540 23,249
Capital Outlay 1,591,000 1,591,000 1,786,250 (195,250)
Debt service: -
Principal 83,813 83,813 83,813 -
Interest 18,733 18,733 18,733 -
Total expenditures 18,859,202 19,396,722 23,749,284 (4,352,562) Excess of revenues over (under) expenditures (230,102) (767,622) 42,930 9,515,676 Other Financing Sources (Uses):
Subscription financing 43,200 43,200 1,167,032 1,123,832 Transfers in 796,234 496,234 636,417 140,183
Transfers out (1,591,000) (1,591,000) (528,987) 1,062,013 Total other financing sources (uses) (751,566) (1,051,566) 1,274,462 2,326,028 Net change in fund balances (981,668) (1,819,188) 1,317,392 11,841,704 Fund balance - July 1 7,488,213 7,488,213 7,488,213
Fund balance - June 30 $ 6,506,545 $ 5,669,025 $ 8,805,605 $ 11,841,704 Budgeted Amounts
7ϲ
CITY OF GROVER BEACH
STREET REHABILITATION AND REPAIR FUND
SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE
BUDGET TO ACTUAL
For the Fiscal Year Ended June 30, 2024
Original Final Actual Amounts
Variance with
Final Budget
Positive
(Negative)
Revenues:
Charges for services $ 50,000 $ 50,000 $ - $ (50,000)
Use of money and property 20,000 20,000 211,883 191,883 Intergovernmental 799 799
Total revenues 70,000 70,000 212,682 142,682
Expenditures:
Public works 238,812 238,812 2,424,471 (2,185,659)
Capital outlay 2,246,500 2,246,500 - 2,246,500
Total expenditures 2,485,312 2,485,312 2,424,471 60,841 Excess of revenues over (under) expenditures (2,415,312) (2,415,312) (2,211,789) 81,841 Other Financing Sources (Uses):
Transfers in 30,000 30,000 38,000 8,000
Total other financing sources (uses) 30,000 30,000 38,000 8,000 Net change in fund balance (2,385,312) (2,385,312) (2,173,789) 89,841 Fund balance - July 1 2,425,486 2,380,486 5,838,955
Fund balance - June 30 $ 40,174 $ (4,826) $ 3,665,166 $ 89,841 Budgeted Amounts
77 CITY OF GROVER BEACH
Schedule of Proportionate Share of Net Pension Liability Miscellaneous Plan
Last 10 Years
As of June 30, 2024
Fiscal Year 2014-15 2015-16 2016-17 2017-18
Measurement Period 2013-14 2014-15 2015-16 2016-17
Proportion of the net pension liability 0.059220% 0.177090% 0.171680% 0.172750% Proportionate share of the net pension liability $ 3,684,797 $ 4,740,779 $ 5,964,116 $ 6,810,002 Covered payroll $ 2,201,206 $ 2,352,410 $ 2,544,097 $ 2,823,759 Proportionate share of the net pension
liability as a percentage of covered payroll 167.40% 201.53% 234.43% 241.17% Plan fiduciary net position as a percentage
of the total pension liability 81.15% 79.89% 75.87% 75.39% Notes to schedule
Changes in assumptions:
1. In 2022, the discount rate was changed from 7.15% to 6.90%.
2. In 2018, demographic assumptions and the inflation rate were changed in accordance to the CalPERS Experience Study and Review of Actuarial Assumptions December 2017. There were no changes in the discount rate.
3. In 2017, as part of the Asset Liability Management review cycle, the discount rate was changed from 7.65% to 7.15%.
4. In 2016, the discount rate was changed from 7.5% (net of administrative expense) to 7.65% to correct for an adjustment to exclude administrative expense
5. In 2015, amounts reported as changes in assumptions resulted primarily from adjustments to expected retirement ages of general employees
78 2018-19 2019-20 2020-21 2021-22 2022-23 2023-24
2017-18 2018-19 2019-20 2020-21 2021-22 2022-23
0.175950% 0.177750% 0.180240% 0.240370% 0.188350% 0.187460% $ 6,631,010 $ 7,117,875 $ 7,602,638 $ 4,564,134 $ 8,813,149 $ 9,373,931 $ 3,007,940 $ 3,077,837 $ 3,138,281 $ 3,164,383 $ 3,327,458 $ 3,618,689 220.45% 231.26% 242.25% 144.23% 264.86% 259.04%
77.69% 77.73% 77.71% 90.49% 78.19% 78.19%
79 CITY OF GROVER BEACH
Schedule of Proportionate Share of Net Pension Liability Safety Plan
Last 10 Years
As of June 30, 2024
Fiscal Year 2014-15 2015-16 2016-17 2017-18
Measurement Period 2013-14 2014-15 2015-16 2016-17
Proportion of the net pension liability 0.058560% 0.089290% 0.089350% 0.088890% Proportionate share of the net pension liability $ 3,643,925 $ 3,611,809 $ 4,627,579 $ 5,311,534 Covered payroll $ 1,308,085 $ 1,193,228 $ 1,400,666 $ 1,606,728 Proportionate share of the net pension
liability as a percentage of covered payroll 278.57% 302.69% 330.38% 330.58% Plan fiduciary net position as a percentage
of the total pension liability 78.83% 77.27% 72.69% 71.74% Notes to schedule
Changes in assumptions:
1. In 2022, the discount rate was changed from 7.15% to 6.90%.
2. In 2018, demographic assumptions and the inflation rate were changed in accordance to the CalPERS Experience Study and Review of Actuarial Assumptions December 2017. There were no changes in the discount rate.
3. In 2017, as part of the Asset Liability Management review cycle, the discount rate was changed from 7.65% to 7.15%.
4. In 2016, the discount rate was changed from 7.5% (net of administrative expense) to 7.65% to correct for an adjustment to exclude administrative expense
5. In 2015, amounts reported as changes in assumptions resulted primarily from adjustments to expected retirement ages of general employees
80 2018-19 2019-20 2020-21 2021-22 2022-23 2023-24
2017-18 2018-19 2019-20 2020-21 2021-22 2022-23
0.090830% 0.092060% 0.094170% 0.085870% 0.098620% 0.099710% $ 5,329,358 $ 5,746,863 $ 6,274,015 $ 3,013,525 $ 6,776,709 $ 7,453,271 $ 1,611,098 $ 1,724,360 $ 1,820,004 $ 2,210,811 $ 2,129,749 $ 2,303,148 330.79% 333.28% 344.73% 136.31% 318.19% 323.61%
73.39% 73.37% 73.12% 86.61% 75.53% 75.53%
81 CITY OF GROVER BEACH
SCHEDULE OF CONTRIBUTIONS
Miscellaneous Plan
Last 10 Years
As of June 30, 2024
Fiscal Year 2015 2016 2017 2018 2019
Contractually required contribution (actuarially determined) 387,424 $ 502,704 $ 564,258 $ 640,602 $ 739,558 $ Contribution in relation to the actuarially determined
contributions 387,424 502,704 564,258 640,602 739,558
Contribution deficiency (excess) $ - -$ -$ -$ -$
Covered payroll $ 2,241,150 $ 2,201,206 $ 2,352,410 $ 2,544,097 $ 2,823,759 Contributions as a percentage of covered payroll 17.29% 22.84% 23.99% 25.18% 26.19% Notes to Schedule
Valuation Date 6/30/2021
Actuarial Cost Method Entry Age Normal Cost Method
Amortization Method Varies by date established and source. May be level dollar or level percent of pay and may include direct rate smoothing.
Remaining Amortization Periods Differs by employer rate plan but not more than 28 years Asset Valuation Method Market value of asset
Inflation 2.50%
Salary Increases Varies by category, entry age and service Discount Rate ** 6.80% (net of investment and administrative expenses) Mortality Derived using CalPERS Membership Date for all Funds. The post-retirement mortality rates include 15 years of projected on-going improvement using 90 percent of Scale MP 2016 published by the Society of Actuaries.
** From the CalPERS reports (Appendix A):
https://www.calpers.ca.gov/docs/forms-publications/actuarial-valuation-section2-miscellaneous-2020.pdf https://www.calpers.ca.gov/docs/forms-publications/actuarial-valuation-section2-safety-2020.pdf 82 2020 2021 2022 2023 2024
$ 831,877 $ 827,979 $ 921,270 $ 1,008,890 $ 1,001,485
831,877 827,979 921,270 1,008,890 1,001,485
$ - -$ -$ -$ -$
$ 3,007,940 $ 3,077,837 $ 3,138,281 $ 3,164,383 $ 3,327,458
27.66% 26.90% 29.36% 31.88% 30.10%
83 CITY OF GROVER BEACH
SCHEDULE OF CONTRIBUTIONS
Safety Plan
Last 10 Years
As of June 30, 2024
Fiscal Year 2015 2016 2017 2018 2019
Contractually required contribution (actuarially determined) 329,602 $ 426,742 $ 477,038 $ 568,347 $ 569,000 $ Contribution in relation to the actuarially determined
contributions 329,602 426,742 477,038 568,347 569,000
Contribution deficiency (excess) $ - -$ -$ -$ -$
Covered payroll $ 1,242,711 $ 1,308,085 $ 1,193,228 $ 1,400,666 $ 1,606,728 Contributions as a percentage of covered payroll 27% 33% 40% 41% 35% Notes to Schedule
Valuation Date 6/30/2021
Actuarial Cost Method Entry Age Normal Cost Method
Amortization Method Varies by date established and source. May be level dollar or level percent of pay and may include direct rate smoothing.
Remaining Amortization Periods Differs by employer rate plan but not more than 28 years Asset Valuation Method Market value of asset
Inflation 2.50%
Salary Increases Varies by category, entry age and service Discount Rate ** 6.80% (net of investment and administrative expenses) Mortality Derived using CalPERS Membership Date for all Funds. The post-retirement mortality rates include 15 years of projected on-going improvement using 90 percent of Scale MP 2016 published by the Society of Actuaries.
** From the CalPERS reports (Appendix A):
https://www.calpers.ca.gov/docs/forms-publications/actuarial-valuation-section2-miscellaneous-2020.pdf https://www.calpers.ca.gov/docs/forms-publications/actuarial-valuation-section2-safety-2020.pdf 84 2020 2021 2022 2023 2024
$ 676,869 $ 808,253 $ 858,085 $ 898,454 $ 935,855
676,869 1,308,253 858,085 898,454 935,855
$ - $ (500,000) -$ -$ -$
$ 1,611,098 $ 1,724,360 $ 1,820,004 $ 2,210,811 $ 2,129,749 42% 76% 47% 41% 44%
85 NONMAJOR GOVERNMENTAL FUNDS
8
SPECIAL REVENUE FUNDS
Special revenue funds are used to account for revenues that are restricted by law or administrative actions to expenditures for specified purposes. Nonmajor special revenue funds used by the City are listed below:
Gas Tax - These funds are restricted in use to acquisition of rights of way, construction, maintenance, engineering, and administrative costs of the public street system. Income is derived from state excise taxes on fuel and is allocated to the City in accordance with Street and Highway Code Sections 2103-2108.
Gas Tax Road Maintenance and Rehabilitation Account - These funds are used to account for the receipt and expenditure of Senate Bill 1, an additional gas tax, that enable cities and counties to address significant maintenance, rehabilitation and safety needs on the local streets and road system.
Public Safety Grants – The purpose of this fund is to receive and track all Police Department State grant revenue and expenditures in accordance with prescribed regulations. Revenue for this fund is comprised of funds from the Citizens Option for Public Safety Program (COPs). Under the standard grant program allocation, the City is eligible to receive a minimum amount of $100,000 annually, with additional proportionate share based on population estimates determined by the California Department of Finance.
Parks Construction – This fund receives Park-In-Lieu fees from developers and is restricted to the acquisition, construction, major improvements, and rehabilitation.
Transportation Impact Fees – This fund accounts for fees generated by development for the construction of transportation improvements.
Law Enforcement Impact Fees – This fund accounts for fees generated by development. These funds may be used for law enforcement improvements related to expansion.
Administrative Impact Fees – This fund accounts for fees generated by development. These funds may be used for administrative improvements related to expansion.
Fire Development Impact Fees – This fund accounts for fees generated by development. These funds may be used for fire improvements related to expansion.
Storm Water Impact Fees – This fund accounts for fees generated by development. These funds may be used for storm water related expansion.
Wastewater Impact Fees – This fund accounts for fees generated by development. These funds may be used for wastewater related expansion.
Parks Facilities Impact Fees – This fund accounts for fees generated by development. These funds may be used for parks facilities related expansion.
Recreation Facilities Impact Fees – This fund accounts for fees generated by development. These funds may be used for recreation related expansion.
8
Water Development Impact Fees – This fund accounts for fees generated by development. These funds may be used for water related expansion.
State Mandated ADA Fund – This fund accounts for the State Mandated Disability and Education Fee (SB 1186 Steinberg). Cities are required to collect four dollars from every business license or equivalent instrument. Cities are required to transmit thirty percent of the fees to the State on a quarterly basis for deposit in the Disability Access and Education Revolving Fund. Cities keep seventy percent of the fees to be used for ADA Certified Specialists Program.
Subsidized Senior Transportation – This fund accounts for expenditures related to the Senior Transportation program funded by Local Transportation Funds.
Local Transportation – This fund accounts for apportioned revenue from the state and is restricted in use to acquisition of rights of way, construction, maintenance, engineering, and administrative costs associated with the public street system, as well as transit-related costs. Income derived from state and federal grants generally administered by SLOCOG and Caltrans Local Assistance and include State Highway Account Urban and Regional (USHA and RSHA) Funds.
Community Development Block Grant (CDBG) Non-Entitlement – CDBG funds may be used for economic development, housing or public service projects which primarily benefit low- and moderate-income residents.
Home Grant – The Home Investment Partnership Program (HOME) funds can be used for First Time Homebuyer Program, First Time Homebuyer Project, Owner Occupied Rehabilitation Program, Rental Rehabilitation, Rental New Construction Project, and Tenant-Based Rental Assistance Programs.
CAPITAL PROJECTS FUND
Capital projects funds are restricted, committed or assigned for capital outlay and include:
Underground Utilities – This fund accounts for underground utility developer fees restricted to the placement of utility lines underground in accordance with City Council priorities set by resolution.
Capital Projects – This fund was set up to account for capital projects in a central fund where the funding is transferred in from the funding source and the capital expenditures are appropriated and tracked by project.
CITY OF GROVER BEACH
NONMAJOR GOVERNMENTAL FUNDS
COMBINING BALANCE SHEET
June 30, 2024
Gas Tax Gas Tax RMRA
Public Safety
Grants
Park
Construction
Transportation
Impact Fees
ASSETS
Cash and investments $ 89,259 $ 316,503 $ 155,051 $ 175,289 $ 188,212 Accounts receivable 31,245 26,551
Loans receivable
Interest receivable 812 4,896 1,935 814 1,653
Total assets $ 121,316 $ 347,950 $ 156,986 $ 176,103 $ 189,865
LIABILITIES, DEFERRED INFLOWS OF RESOURCES,
AND FUND BALANCES
Liabilities:
Accounts payable $ 1,356 $ - $ 8,801 $ - $ 442
Accrued wages -
Due to funds
Total liabilities 1,356 - 8,801 - 442
Deferred Inflows of Resources:
Unavailable revenue
Total deferred inflows of resources
Fund Balances:
Restricted 119,960 347,950 148,185 176,103 189,423
Unassigned
Total fund balances 119,960 347,950 148,185 176,103 189,423 Total liabilities, deferred inflows of resources, and
fund balances $ 121,316 $ 347,950 $ 156,986 $ 176,103 $ 189,865 Special Revenue Funds
8ϴ
Law
Enforcement
Impact Fees
Administrative
Impact Fees
Fire Development
Impact Fees
Storm Water
Impact Fees
Wastewater
Impact Fees
Parks
Facilities
Impact Fees
Recreation
Facilities Impact
Fees
$ 19,335 $ 30,434 $ 10,358 $ 162,549 $ 298,329 $ 95,666 $ 58,396 176 273 165 1,434 2,622 1,576 504
$ 19,511 $ 30,707 $ 10,523 $ 163,983 $ 300,951 $ 97,242 $ 58,900 $ - $ 442 $ 442 $ 442 $ 442 $ 442 $ 442
- 442 442 442 442 442 442
19,511 30,265 10,081 163,541 300,509 96,800 58,458
19,511 30,265 10,081 163,541 300,509 96,800 58,458
$ 19,511 $ 30,707 $ 10,523 $ 163,983 $ 300,951 $ 97,242 $ 58,900 8ϵ
CITY OF GROVER BEACH
NONMAJOR GOVERNMENTAL FUNDS
COMBINING BALANCE SHEET
June 30, 2024
Water
Development
Impact Fees
State Mandated
ADA
Subsidized
Senior
Transportation
Local
Transportation
CDBG Non
Entitlement
ASSETS
Cash and investments $ 36,866 $ 9,682 $ 23,489 $ 2,037,564 $ (415,270) Accounts receivable 450,935
Loans receivable
Interest receivable 468 207 17,264
Total assets $ 37,334 $ 9,682 $ 23,696 $ 2,054,828 $ 35,665
LIABILITIES, DEFERRED INFLOWS OF RESOURCES,
AND FUND BALANCES
Liabilities:
Accounts payable $ 442 $ 63 $ - $ - $ 1,786
Accrued wages 486
Due to funds
Total liabilities 442 63 2,272
Deferred Inflows of Resources:
Unavailable revenue
Total deferred inflows of resources
Fund Balances:
Restricted 36,892 9,619 23,696 2,054,828 33,393
Unassigned
Total fund balances 36,892 9,619 23,696 2,054,828 33,393 Total liabilities, deferred inflows of resources, and
fund balances $ 37,334 $ 9,682 $ 23,696 $ 2,054,828 $ 35,665 Special Revenue Funds
ϵϬ
Home Grant
Fund
Underground
Utilities
Capital
Projects Total
$ 122,500 $ 237,877 $ 26,524 $ 3,678,613
508,731
333,975 333,975
2,088 36,887
$ 456,475 $ 239,965 $ 26,524 $ 4,558,206
$ - $ - $ 125,824 $ 141,366
486
-
125,824 141,852
333,975 333,975
333,975 333,975
122,500 239,965 4,181,679
(99,300) (99,300)
122,500 239,965 (99,300) 4,082,379
$ 456,475 $ 239,965 $ 26,524 $ 4,558,206
Capital Projects Funds
ϵϭ
CITY OF GROVER BEACH
NONMAJOR GOVERNMENTAL FUNDS
COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES For the Fiscal Year Ended June 30, 2024
Gas Tax Gas Tax RMRA
Public Safety
Grants
Park
Construction
Transportation
Impact Fees
Revenues:
Intergovernmental $ 364,640 $ 298,342 $ 186,159 $ - $ - Charges for services - - - 123,795 72,898
Use of money and property 2,719 15,100 10,520 2,573 5,419 Total revenues 367,359 313,442 196,679 126,368 78,317
Expenditures:
General government
Public safety - - 240,736 - -
Community development - - - - -
Public works 361,375 - - - 4,179
Capital outlay - - 134,944 - -
Total expenditures 361,375 - 375,680 - 4,179
Excess of revenues over (under) expenditures 5,984 313,442 (179,001) 126,368 74,138 Other Financing Sources (Uses):
Transfers in - - - - -
Transfers out (3,000) (299,000) - - -
Total other financing sources (uses) (3,000) (299,000) - - - Net change in fund balances 2,984 14,442 (179,001) 126,368 74,138 Fund balances - July 1 116,976 333,508 327,186 49,735 115,285 Fund balances - June 30 $ 119,960 $ 347,950 $ 148,185 $ 176,103 $ 189,423 Special Revenue Funds
ϵϮ
Law
Enforcement
Impact Fees
Administrative
Impact Fees
Fire
Development
Impact Fees
Storm Water
Impact Fees
Wastewater
Impact Fees
Parks Facilities
Impact Fees
Recreation
Facilities
Impact Fees
$ - $ - $ - $ - $ - $ - $ -
7,889 5,018 7,443 13,906 67,662 108,003 10,665
567 990 585 5,112 9,076 6,798 1,819
8,456 6,008 8,028 19,018 76,738 114,801 12,484
3,550 3,550
2,479 3,550 - - - -
- - - - - - -
- 3,550 - 3,550 3,550 - -
- - - - - - -
2,479 3,550 3,550 3,550 3,550 3,550 3,550
5,977 2,458 4,478 15,468 73,188 111,251 8,934
- - - - - - -
- - (8,000) - (5,596) (231,170)
- - (8,000) - (5,596) (231,170) -
5,977 2,458 (3,522) 15,468 67,592 (119,919) 8,934
13,534 27,807 13,603 148,073 232,917 216,719 49,524
$ 19,511 $ 30,265 $ 10,081 $ 163,541 $ 300,509 $ 96,800 $ 58,458 ϵϯ
CITY OF GROVER BEACH
NONMAJOR GOVERNMENTAL FUNDS
COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES For the Fiscal Year Ended June 30, 2024
Water
Development
Impact Fees
State
Mandated
ADA
Subsidized
Senior
Transportation
Local
Transportation
CDBG Non
Entitlement
Revenues:
Intergovernmental $ - $ - $ - $ 292,085 $ 597,626
Charges for services 65,451 5,591
Use of money and property 1,102 754 61,168
Total revenues 66,553 5,591 754 353,253 597,626
Expenditures:
General government
Public safety
Community development 592,261
Public works 3,550 88,533
Capital outlay
Total expenditures 3,550 - - 88,533 592,261
Excess of revenues over (under) expenditures 63,003 5,591 754 264,720 5,365 Other Financing Sources (Uses):
Transfers in
Transfers out (25,000) (6,000)
Total other financing sources (uses) (25,000) (6,000) - - Net change in fund balances 38,003 (409) 754 264,720 5,365 Fund balances - July 1 (1,111) 10,028 22,942 1,790,108 28,028 Fund balances - June 30 $ 36,892 $ 9,619 $ 23,696 $ 2,054,828 $ 33,393 Special Revenue Funds
ϵϰ
Home Grant
Fund
Underground
Utilities
Capital
Projects Totals
$ - $ - $ - 1,738,852
488,321
7,633 131,935
- 7,633 - 2,359,108
7,100
246,765
592,261
468,287
1,233,037 1,367,981
- - 1,233,037 2,682,394
- 7,633 (1,233,037) (323,286)
1,133,737 1,133,737
(577,766)
1,133,737 555,971
- 7,633 (99,300) 232,685
122,500 232,332 - 3,849,694
$ 122,500 $ 239,965 $ (99,300) $ 4,082,379
Capital Project Funds
ϵϱ
CITY OF GROVER BEACH
SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE - BUDGET TO ACTUAL
GAS TAX
For the Fiscal Year Ended June 30, 2024
Final Budget Actual
Variance
Over/(Under)
Revenues:
Intergovernmental $ 376,774 $ 364,640 $ (12,134)
Use of money and property 3,000 2,719 (281)
Total revenues 379,774 367,359 (12,415)
Expenditures:
Public works 285,000 361,375 (76,375)
Total expenditures 285,000 361,375 (76,375)
Excess of revenues over (under) expenditures 94,774 5,984 (88,790) Other Financing Sources (Uses):
Long-term debt issued -
Transfers in -
Transfers out (78,000) (3,000) 75,000
Total other financing sources (uses) (78,000) (3,000) 75,000 Net change in fund balance $ 16,774 2,984 $ (13,790)
Fund balance - July 1 116,976
Fund balance - June 30 $ 119,960
96 CITY OF GROVER BEACH
SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE - BUDGET TO ACTUAL
GAS TAX RMRA
For the Fiscal Year Ended June 30, 2024
Final Budget Actual
Variance
Over/(Under)
Revenues:
Intergovernmental $ 300,000 $ 298,342 $ (1,658)
Use of money and property 2,500 15,100 12,600
Total revenues 302,500 313,442 10,942
Other Financing Sources (Uses):
Transfers out (299,000) (299,000)
Total other financing sources (uses) (299,000) (299,000) Net change in fund balance $ 3,500 14,442 $ 10,942
Fund balance - July 1 333,508
Fund balance - June 30 $ 347,950
ϵϳ
CITY OF GROVER BEACH
SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE - BUDGET TO ACTUAL
PUBLIC SAFETY GRANTS
For the Fiscal Year Ended June 30, 2024
Final
Budget Actual
Variance
Over/(Under)
Revenues:
Intergovernmental $ 180,000 $ 186,159 $ 6,159
Use of money and property 5,000 10,520 5,520
Total revenues 185,000 196,679 11,679
Expenditures:
Public safety 149,000 240,736 (91,736)
Capital outlay 15,000 134,944 (119,944)
Total expenditures 164,000 375,680 (211,680)
Net change in fund balance $ 21,000 (179,001) $ (200,001) Fund balance - July 1 327,186
Fund balance - June 30 $ 148,185
ϵϴ
CITY OF GROVER BEACH
SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE - BUDGET TO ACTUAL
PARK CONSTRUCTION
For the Fiscal Year Ended June 30, 2024
Final Budget Actual
Variance
Over/(Under)
Revenues:
Charges for services $ 11,000 $ 123,795 $ 112,795
Use of money and property 800 2,573 1,773
Total revenues 11,800 126,368 114,568
Net change in fund balance $ 11,800 126,368 $ 114,568
Fund balance - July 1 49,735
Fund balance - June 30 $ 176,103
99 CITY OF GROVER BEACH
SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE - BUDGET TO ACTUAL
TRANSPORTATION IMPACT FEES
For the Fiscal Year Ended June 30, 2024
Final
Budget Actual
Variance
Over/(Under)
Revenues:
Charges for services $ 16,000 $ 72,898 $ 56,898
Use of money and property 500 5,419 4,919
Total revenues 16,500 78,317 61,817
Expenditures:
Public works - 4,179 (4,179)
Total expenditures - 4,179 (4,179)
Excess of revenues over (under) expenditures 16,500 74,138 57,638 Net change in fund balance $ 16,500 74,138 $ 57,638
Fund balance - July 1 115,285
Fund balance - June 30 $ 189,423
ϭϬϬ
CITY OF GROVER BEACH
SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE - BUDGET TO ACTUAL
LAW ENFORCEMENT IMPACT FEES
For the Fiscal Year Ended June 30, 2024
Final
Budget Actual
Variance
Over/(Under)
Revenues:
Charges for services $ 1,200 $ 7,889 $ 6,689
Use of money and property 200 567 367
Total revenues 1,400 8,456 7,056
Expenditures:
Public safety - 2,479 (2,479)
Total expenditures - 2,479 (2,479)
Net change in fund balance $ 1,400 5,977 $ 4,577
Fund balance - July 1 13,534
Fund balance - June 30 $ 19,511
ϭϬϭ
CITY OF GROVER BEACH
SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE - BUDGET TO ACTUAL
ADMINISTRATIVE IMPACT FEES
For the Fiscal Year Ended June 30, 2024
Final
Budget Actual
Variance
Over/(Under)
Revenues:
Charges for services $ 1,500 $ 5,018 $ 3,518
Use of money and property 400 990 590
Total revenues 1,900 6,008 4,108
Expenditures:
General government - 3,550 (3,550)
Total expenditures - 3,550 (3,550)
Net change in fund balance $ 1,900 2,458 $ 558
Fund balance - July 1 27,807
Fund balance - June 30 $ 30,265
ϭϬϮ
CITY OF GROVER BEACH
SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE - BUDGET TO ACTUAL
FIRE DEVELOPMENT IMPACT FEES
For the Fiscal Year Ended June 30, 2024
Final
Budget Actual
Variance
Over/(Under)
Revenues:
Charges for services $ 1,900 $ 7,443 $ 5,543
Use of money and property 200 585 385
Total revenues 2,100 8,028 5,928
Expenditures:
Public safety - 3,550 (3,550)
Total expenditures - 3,550 (3,550)
Excess of revenues over (under) expenditures 2,100 4,478 2,378 Other Financing Sources (Uses):
Transfers out (8,000) (8,000) -
Total other financing sources (uses) (8,000) (8,000) -
Net change in fund balance $ (5,900) (3,522) $ 2,378
Fund balance - July 1 13,603
Fund balance - June 30 $ 10,081
103
CITY OF GROVER BEACH
SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE - BUDGET TO ACTUAL
STORM WATER IMPACT FEES
For the Fiscal Year Ended June 30, 2024
Final
Budget Actual
Variance
Over/(Under)
Revenues:
Charges for services $ 7,000 $ 13,906 $ 6,906
Use of money and property 2,100 5,112 3,012
Total revenues 9,100 19,018 9,918
Expenditures:
Public works - 3,550 (3,550)
Total expenditures - 3,550 (3,550)
Net change in fund balance $ 9,100 15,468 $ 6,368
Fund balance - July 1 148,073
Fund balance - June 30 $ 163,541
ϭϬϰ
CITY OF GROVER BEACH
SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE - BUDGET TO ACTUAL
WASTEWATER IMPACT FEES
For the Fiscal Year Ended June 30, 2024
Final
Budget Actual
Variance
Over/(Under)
Revenues:
Charges for services $ 22,000 $ 67,662 $ 45,662
Use of money and property 4,200 9,076 4,876
Total revenues 26,200 76,738 50,538
Expenditures:
Public works - 3,550 (3,550)
Total expenditures - 3,550 (3,550)
Excess of revenues over (under) expenditures 26,200 73,188 46,988 Other Financing Sources (Uses):
Transfers out (85,000) (5,596) 79,404
Total other financing sources (uses) (85,000) (5,596) 79,404 Net change in fund balance $ (58,800) 67,59Ϯ $ 126,391
Fund balance - July 1 232,917
Fund balance - June 30 $ 300,509
ϭϬϱ
CITY OF GROVER BEACH
SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE - BUDGET TO ACTUAL
PARKS FACILITIES IMPACT FEES
For the Fiscal Year Ended June 30, 2024
Final
Budget Actual
Variance
Over/(Under)
Revenues:
Charges for services $ 27,000 $ 108,003 $ 81,003
Use of money and property 5,500 6,798 1,298
Total revenues 32,500 114,801 82,301
Expenditures:
General government 3,550 (3,550)
Total expenditures - 3,550 (3,550)
Excess of revenues over (under) expenditures 32,500 111,25ϭ 78,750 Other Financing Sources (Uses):
Transfers out - (231,170) (231,170)
Total other financing sources (uses) - (231,170) (231,170) Net change in fund balance $ 32,500 (119,919) $ (152,419) Fund balance - July 1 216,719
Fund balance - June 30 $ 96,800
106
CITY OF GROVER BEACH
SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE - BUDGET TO ACTUAL
RECREATION FACILITIES IMPACT FEES
For the Fiscal Year Ended June 30, 2024
Final
Budget Actual
Variance
Over/(Under)
Revenues:
Charges for services $ 5,000 $ 10,665 $ 5,665
Use of money and property 1,600 1,819 219
Total revenues 6,600 12,484 5,884
Expenditures:
General government - 3,550 (3,550)
Total expenditures - 3,550 (3,550)
Excess of revenues over (under) expenditures 6,600 8,934 2,334 Other Financing Sources (Uses):
Transfers out -
Total other financing sources (uses) - - -
Net change in fund balance $ 6,600 8,934 $ 2,334
Fund balance - July 1 49,524
Fund balance - June 30 $ 58,458
107
CITY OF GROVER BEACH
SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE - BUDGET TO ACTUAL
WATER DEVELOPMENT IMPACT FEES
For the Fiscal Year Ended June 30, 2024
Final
Budget Actual
Variance
Over/(Under)
Revenues:
Charges for services $ 25,000 $ 65,451 $ 40,451
Use of money and property - 1,102 1,102
Total revenues 25,000 66,553 41,553
Expenditures:
Public works - 3,550 (3,550)
Total expenditures - 3,550 (3,550)
Excess of revenues over (under) expenditures 25,000 63,003 38,003 Other Financing Sources (Uses):
Transfers out (25,000) (25,000) -
Total other financing sources (uses) (25,000) (25,000) - Net change in fund balance $ - 38,003 $ 38,003
Fund balance - July 1 (1,111)
Fund balance - June 30 $ 36,892
ϭϬϴ
CITY OF GROVER BEACH
SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE - BUDGET TO ACTUAL
STATE MANDATED ADA
For the Fiscal Year Ended June 30, 2024
Final
Budget Actual
Variance
Over/(Under)
Revenues:
Charges for services $ 6,000 $ 5,591 $ (409)
Total revenues 6,000 5,591 (409)
Other Financing Sources (Uses):
Transfers out (6,000) (6,000)
Total other financing sources (uses) (6,000) (6,000)
Net change in fund balance $ - (409) $ (409)
Fund balance - July 1 10,028
Fund balance - June 30 $ 9,619
ϭϬϵ
CITY OF GROVER BEACH
SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE - BUDGET TO ACTUAL
SUBSIDIZED SENIOR TRANSPORTATION
For the Fiscal Year Ended June 30, 2024
Final
Budget Actual
Variance
Over/(Under)
Revenues:
Use of money and property 300 754 454
Total revenues 300 754 454
Net change in fund balance $ 300 754 $ 454
Fund balance - July 1 22,942
Fund balance - June 30 $ 23,69ϲ
110
CITY OF GROVER BEACH
SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE - BUDGET TO ACTUAL
LOCAL TRANSPORTATION FUND
For the Fiscal Year Ended June 30, 2024
Final Budget Actual
Variance
Over/(Under)
Revenues:
Intergovernmental $ 443,500 $ 292,085 $ (151,415)
Use of money and property 22,000 61,168 39,168
Total revenues 465,500 353,253 (112,247)
Expenditures:
General government 4,500 - (4,500)
Public works 80,000 88,533 (8,533)
Parks and recreation -
Total expenditures 84,500 88,533 (13,033)
Excess of revenues over (under) expenditures 381,000 264,720 (116,280) Other Financing Sources (Uses):
Transfers out 150,000 - (150,000)
Total other financing sources (uses) 150,000 - (150,000) Net change in fund balance $ 531,000 264,720 $ (266,280) Fund balance - July 1 1,790,108
Fund balance - June 30 $ 2,054,828
111
CITY OF GROVER BEACH
SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE - BUDGET TO ACTUAL
CDBG NON-ENTITLEMENT
For the Fiscal Year Ended June 30, 2024
Final Budget Actual
Variance
Over/(Under)
Revenues:
Intergovernmental $ - $ 597,626 $ 597,626
Total revenues - 597,626 597,626
Expenditures:
Community development 592,261 (592,261)
Total expenditures 592,261 (592,261)
Excess of revenues over (under) expenditures - 5,365 5,365 Net change in fund balance $ - 5,365 $ 5,365
Fund balance - July 1 28,028
Fund balance - June 30 $ 33,394
112
CITY OF GROVER BEACH
SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE - BUDGET TO ACTUAL
HOME GRANT FUND
For the Fiscal Year Ended June 30, 2024
Final Budget Actual
Variance
Over/(Under)
Revenues:
Other $ - $ - $ -
Total revenues - - -
Net change in fund balance $ - - $ -
Fund balance - July 1 122,500
Fund balance - June 30 $ 122,500
ϭϭϯ
CITY OF GROVER BEACH
SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE - BUDGET TO ACTUAL
UNDERGROUND UTILITIES
For the Fiscal Year Ended June 30, 2024
Final
Budget Actual
Variance
Over/(Under)
Revenues:
Use of money and property $ 4,000 $ 7,633 $ 3,633
Total revenues 4,000 7,633 3,633
Net change in fund balance $ 4,000 7,633 $ 3,633
Fund balance - July 1 232,332
Fund balance - June 30 $ 239,965
ϭϭϰ
CITY OF GROVER BEACH
SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE - BUDGET TO ACTUAL
CAPITAL PROJECTS
For the Fiscal Year Ended June 30, 2024
Final Budget Actual
Variance
Over/(Under)
Revenues:
Intergovernmental $ 1,500,000 $ - $ (1,500,000)
Total revenues 1,500,000 - (1,500,000)
Expenditures:
Capital outlay 3,515,000 1,233,037 2,281,963
Total expenditures 3,515,000 1,233,037 2,281,963
Excess of revenues over (under) expenditures (2,015,000) (1,233,037) 781,963 Other Financing Sources (Uses):
Transfers in 2,015,000 1,133,737 (881,263)
Total other financing sources (uses) 2,015,000 1,133,737 (881,263) Net change in fund balance $ - (99,300) $ (99,300)
Fund balance - July 1
Fund balance - June 30 $ (99,300)
ϭϭϱ
CITY OF GROVER BEACH
PRIVATE PURPOSE TRUST FUNDS
For the Fiscal Year Ended June 30, 2024
Housing
Successor Agency
RDA Successor
Agency Total
Additions:
Taxes $ 291,000 - $ 291,000 $
Interest 17,045 17,045
Other -
Total additions - 308,045 308,045
Deductions:
Community development 6,755 6,755
Interest expense 130,000 130,000
Total deductions - 136,755 136,755
Change in net position 171,290 - 171,290
Total net position-beginning 403,913 (2,697,195) (2,293,282) Total net position-ending $ (2,525,905) 403,913 $ (2,121,992) $
COMBINING STATEMENT OF CHANGES IN FIDUCIARY NET POSITION ϭϭϲ
CITY OF GROVER BEACH
COMBINING STATEMENT OF FIDUCIARY NET POSITION
PRIVATE PURPOSE TRUST FUNDS
June 30, 2024
Housing
Successor
Agency
RDA Successor
Agency Total
ASSETS
Cash and investments $ 23,913 $ - $ 23,913
Cash and investments with fiscal agent 313,931 313,931
Land held for projects 380,000 380,000
Total assets 403,913 313,931 717,844
LIABILITIES
Accounts payable
Accrued interest payable 55,729 55,729
Unearned revenue 228,625 228,625
Noncurrent liabilites
Due within one year 160,000 160,000
Due in more than one year 2,394,869 2,394,869
Total Liabilities 2,839,223 2,839,223
NET POSITION
Restricted for:
Individuals, organizations, and other governments $ 403,913 $ (2,525,292) $ (2,121,379) ϭϭϳ
CITY OF GROVER BEACH
CUSTODIAL FUNDS
June 30, 2024
Tourism
Marketing
District Tax
Fund
Building and
Planning
Fund Deposit Fund Total
ASSETS
Cash and investments $ 14,585 $ 190,010 $ 269,053 $ 473,648 Accounts Receivable - Other $ -
Total assets 14,585 190,010 269,053 473,648
LIABILITIES
Accounts payable and other liabilities 107,981 107,981
Due to other governments 14,585 190,010 163,684 368,279 Total Liabilities 14,585 190,010 271,665 476,260
NET POSITION
Restricted for:
Individuals, organizations, and other
governments $ - $ - $ (2,611) $ (2,611)
COMBINING STATEMENT OF FIDUCIARY NET POSITION
ϭϭϴ
CITY OF GROVER BEACH
CUSTODIAL FUNDS
For the Fiscal Year Ended June 30, 2024
Tourism
Marketing
District Tax
Fund
Building and
Planning
Fund Deposit Fund Total
Additions:
Taxes for other governments $ 74,903 $ - $ - $ 74,903
Security deposits 238,647 238,647
Building and planning deposits 351,221 351,221
Other -
Total additions 351,221 74,903 238,647 664,771
Deductions:
Building and planning expense 268,398 268,398
Payments to other governments 70,639 70,639
Refunds 223,146 223,146
Other expense 7,140 7,140
Total deductions 268,398 70,639 230,286 569,323
Change in net position 4,264 82,823 8,361 95,448
Total net position-beginning 1,089 32,325 42,605 76,019 Total net position-ending $ 115,148 5,353 $ 50,966 $ 171,467 $
COMBINING STATEMENT OF CHANGES IN FIDUCIARY NET POSITION ϭϭϵ
CITY OF GROVER BEACH
SCHEDULE OF DEBT SERVICE COVERAGE
For the Fiscal Year Ended June 30, 2024
2024
Service charges $ 3,916,646
Other operating revenue 275,082
Total service charges 4,191,728
Investment income 133,226
Total miscellaneous revenue 133,226
Total Revenue $ 4,324,954
Personnel costs 860,331
Supplies (1) 1,214,593
Lopez Contract O&M (2) 897,815
Lopez Dam Bonds - 2011A Debt Service (2) (3) 83,500
Lopez SRF Loan Debt Service (2) 295,254
Lopez Capital Outlay (2) 79,470
Other Charges (1), (4) 254,623
3,685,586
25% Coverage Factor of Lopez 2011A Bonds (5) 20,875
Total Operations and Maintenance 3,706,461
Net Revenue Available for Debt Service $ 618,493
Debt service:
2020 Water Bond 280,822
Total debt service 280,822
Net Revenue after Debt Service
Calculated coverage 2.202438
Meets covenant restrictions yes
Notes:
(1) Supplies and services less (2) and (3)
(2) Includes actual cost from San Luis Obispo County
(3) Includes debt service allocated to the City, net of County received property taxes (4) Includes non-capital equipment, but excludes depreciation expense (5) For Lopez 2011A bonds, pledge of gross revenue requires coverage factor of 25% of Lopez 2011A bond debt service
120
STATISTICAL
SECTION
1
STATISTICAL SECTION
This section of the City’s Annual Comprehensive Financial Report presents detailed information as a context for understanding what the information in the financial statements, note disclosures, and required supplementary information says about the City’s overall financial health.
Financial Trends Information
These schedules contain trend information to help the reader understand how the City’s financial performances and wellͲbeing have changed over time.
Revenue Capacity Information
These schedules contain trend information to help the reader understand the City’s most significant local revenue source, property taxes.
Debt Capacity Information
These schedules contain trend information to help the reader assess the affordability of the City’s current level of outstanding debt and the City’s ability to issue additional debt in the future.
Demographic and Economic Information
These schedules offer demographic and economic indicators to help the reader understand the environment within which the City’s financial activities take place.
Operating Information
These schedules contain service and infrastructure data to help the reader understand how the information in the City’s financial report relates to the services the City provides and the activities it performs.
Sources
Unless otherwise noted, the information in these schedules is derived from the Annual Comprehensive Financial Reports for the relevant year.
CITY OF GROVER BEACH
NET POSITION BY COMPONENT
Last Ten Fiscal Years
2015 2016 2017 2018
Governmental Activities
Net investment in capital assets $ 15,969,238 $ 12,890,591 $ 10,357,447 $ 3,309,344 Restricted 2,346,071 14,200,615 11,338,614 4,335,595
Unrestricted (5,072,493) (14,013,120) (11,773,429) (6,661,847) Total governmental activities net position 13,242,816 13,078,086 9,922,632 983,092 Business-type Activities
Net investment in capital assets $ 5,214,650 $ 5,703,245 $ 5,601,488 $ 5,425,644 Restricted
Unrestricted 6,400,614 5,734,800 5,486,860 5,068,837
Total business-type activities net position $ 11,615,264 $ 11,438,045 $ 11,088,348 $ 10,494,481 Primary Government
Net investment in capital assets $ 21,183,888 $ 18,593,836 $ 15,958,935 $ 8,734,988 Restricted 2,346,071 14,200,615 11,338,614 4,335,595
Unrestricted 1,328,121 (8,278,320) (6,286,569) (1,593,010) Total primary government net position $ 24,858,080 $ 24,516,131 $ 21,010,980 $ 11,477,573 122
2019 2020 2021 2022 2023 2024
$ 17,844,806 $ 19,087,485 $ 19,441,210 $ (7,176,380) (9,088,718) $ (9,990,567) 16,443,580 12,464,114 9,082,474 6,224,776 6,644,643 7,147,637 (35,569,175) (34,991,224) (33,038,276) (3,999,262) (1,839,706) (1,516,093) (1,280,789) (3,439,625) (4,514,592) (4,950,866) (4,283,781) (4,359,023) $ 5,312,360 $ 1,899,045 $ 6,673,989 $ 8,082,305 $ 7,817,262 $ 6,024,334 5,716,976 11,058,092 7,521,866 8,124,079 6,500,613 7,659,720 $ 11,029,336 $ 12,957,137 $ 14,195,855 $ 16,206,384 $ 14,317,875 $ 13,684,054 $ 23,157,166 $ 20,986,530 $ 26,115,199 $ 905,925 $ (1,271,456) $ (3,966,233) 16,443,580 12,464,114 9,082,474 6,224,776 6,644,643 7,147,637 (29,852,199) (23,933,132) (25,516,410) 4,124,817 4,660,907 6,143,627 $ 9,748,547 $ 9,517,512 $ 9,681,263 $ 11,255,518 $ 10,034,094 $ 9,325,031 Fiscal Year
123
2015 2016 2017
General government $ 1,516,480 $ 1,884,959 $ 2,086,579
Public safety 4,775,994 3,738,665 5,535,688
Community development 487,336 806,727 1,195,283
Public works 1,547,554 5,194,271 7,433,919
Parks and recreation 701,247 717,105 475,754
Total governmental activities 9,028,611 12,341,727 16,727,223 Water 2,595,771 3,814,432 2,724,944
Water conservation 159,739 126,950 92,307
Wastewater 1,684,728 1,591,627 2,594,299
Total business-type activities: 4,440,238 5,533,009 5,411,550 Total primary government expenses $ 13,468,849 $ 17,874,736 $ 22,138,773 General government $ 214,898 $ 523,119 $ 380,195
Public safety 139,906 127,024 131,546
Community development 443,144
Public works 209,789 698,187 588,912
Parks and recreation 346,798 326,693 200,647
758,249 1,474,983 1,874,270
799,651 1,425,586 1,489,982
Total governmental activities program
revenues $ 2,912,435 $ 4,575,592 $ 4,665,552
Water 2,848,085 2,617,463 2,698,170
Water conservation 104,873 238,095 194,268
Wastewater 2,165,005 2,214,610 2,598,351
Total business-type activities program
revenues 5,117,963 5,070,168 5,490,789
Total primary government program
revenues $ 8,030,398 $ 9,645,760 $ 10,156,341
Net revenue (expense)
Governmental activities $ 9,429,292 $ 12,151,631 $ 15,644,290
CITY OF GROVER BEACH
CHANGES IN NET POSITION
Last Ten Fiscal Years
Charges for services:
Capital contributions and grants:
EXPENSES
Governmental Activities
Business-type Activities:
PROGRAM REVENUES
Governmental Activities
Charges for services:
Operating contributions and grants
Business-type Activities:
Capital contributions and grants
124
2018 2019 2020 2021 2022 2023 2024
$ 2,670,331 $ 2,716,640 $ 3,275,341 $ 4,363,505 $ 4,695,218 $ 4,657,513 $ 8,286,836 6,490,947 6,171,995 7,580,648 7,385,514 7,977,222 7,826,482 7,774,094 679,727 611,340 1,064,355 698,932 976,070 851,204 6,467,427 9,986,270 7,859,731 7,994,179 5,961,342 7,821,460 7,100,166 6,835,386 482,567 537,448 517,919 373,201 606,330 603,660 -
20,309,842 17,897,154 20,432,442 18,782,494 22,076,300 21,039,025 29,363,743 3,589,286 2,857,203 2,900,305 3,181,371 3,149,314 5,389,559 4,665,962 26,131 9,658 13,278 9,265 11,291 19,282 4,771
2,763,509 1,147,410 1,142,702 1,297,102 1,348,332 1,150,078 1,326,010 6,378,926 4,014,271 4,056,285 4,487,738 4,508,937 6,558,919 5,996,743 $ 26,688,768 $ 21,911,425 $ 24,488,727 $ 23,270,232 $ 26,585,237 $ 27,597,944 $ 35,360,486 $ 416,456 $ 681,253 $ 400,435 $ 721,381 $ 798,367 $ 995,944 $ 1,173,999 153,464 213,377 224,084 46,924 58,587 59,895 62,901
149,698 86,368 149,400 187,500 197,365 185,000 158,750
774,174 574,020 639,556 218,552 241,138 355,512 500,551 259,066 245,015 261,915 57,443 194,199 203,498 -
652,324 804,496 2,919,414 1,405,720 4,045,051 1,862,592 8,845,685 205,034 1,792,844 1,737,261 639,160 1,131,438 437,101 287,585 $ 2,610,216 $ 4,397,373 $ 6,332,065 $ 3,276,680 $ 6,666,145 $ 4,099,542 $ 11,029,471 3,290,282 3,532,917 3,973,531 4,311,419 3,906,986 3,638,849 4,191,728 49,651 22,418
2,781,150 1,358,119 1,263,722 1,272,571 1,306,389 1,327,978 1,603,890 6,121,083 4,913,454 5,237,253 5,583,990 5,213,375 4,966,827 5,795,618 $ 8,731,299 $ 9,310,827 $ 11,569,318 $ 8,860,670 $ 11,879,520 $ 9,066,369 $ 16,825,089 $ 15,286,938 $ 16,035,069 $ 14,100,377 $ 15,505,814 $ 15,410,155 $ 16,939,483 $ 18,334,272 Fiscal Year
125
2015 2016 2017
Business-type activitiesl activities 415,046 341,382 888,137 Total primary government $ 9,844,338 $ 12,493,013 $ 16,532,427 Taxes:
Secured and unsecured property taxes 3,968,869 4,478,834 4,614,075 Other taxes 2,742,187 3,135,658 3,378,521
Investment income (loss) 13,934 30,311 43,797
Other revenues 60,900 294,663 446,058
Transfers 459,713 343,935 463,766
Total governmental activities 7,245,603 8,283,401 8,946,217 Investment income (loss) 9,476 12,249 34,830
Other revenues
Transfers (459,713) (343,935) (463,766)
Total business-type activities (450,237) (331,686) (428,936) Total primary government $ 6,795,366 $ 7,951,715 $ 8,517,281 Governmental activities $ (2,183,689) $ (3,868,230) $ (6,698,073) Business-type activities (865,283) (673,068) (1,317,073) Total primary government $ (3,048,972) $ (4,541,298) $ (8,015,146)
CHANGE IN NET POSITION
GENERAL REVENUES AND OTHER CHANGES IN
NET POSITION
Governmental Activities
Business-type Activities:
126
2018 2019 2020 2021 2022 2023 2024
Fiscal Year
(2,106,812) (857,169) (1,180,968) (1,096,252) (704,438) 1,592,092 201,125 $ 13,180,126 $ 15,177,900 $ 12,919,409 $ 14,409,562 $ 14,705,717 $ 18,531,575 $ 18,535,397 5,044,595 5,970,615 6,209,369 6,509,477 6,836,295 7,552,939 8,014,612 3,382,130 4,896,931 6,191,702 7,843,083 9,143,089 9,124,697 8,667,192 74,531 192,334 171,193 (22,612) (184,073) 358,045 860,579 13,875 90,956 19,476 59,549 384,506 101,928 15,246
410,323 502,499 (650,199) 41,350 (1,205,936) 490,290 701,401 8,925,454 11,653,335 11,941,541 14,430,847 14,973,881 17,627,899 18,259,030 26,149 86,155 96,634 49,547 48,536 193,872 268,696
134,269 51,619 (8,138) 9
(410,323) (502,499) 650,199 (41,350) 1,205,936 (490,290) (701,401) (384,174) (416,344) 746,833 142,466 1,306,091 (304,556) (432,696) $ 8,541,280 $ 11,236,991 $ 12,688,374 $ 14,573,313 $ 16,279,972 $ 17,323,343 $ 17,826,334 $ (6,361,484) $ (4,381,734) $ (2,158,836) $ (1,074,967) $ (436,274) $ 688,416 $ (75,242) 1,722,638 440,825 1,927,801 1,238,718 2,010,529 (1,896,648) (633,821) $ (4,638,846) $ (3,940,909) $ (231,035) $ 163,751 $ 1,574,255 $ (1,208,232) $ (709,063) 127
CITY OF GROVER BEACH
FUND BALANCES OF GOVERNMENTAL FUNDS
Last Ten Fiscal Years
2015 2016 2017
GENERAL FUND
Nonspendable $ 1,612 $ 1,612 $ 1,612
Unassigned 2,928,630 3,456,896 3,053,454
Total general fund $ 2,930,242 $ 3,458,508 $ 3,055,066
ALL OTHER GOVERNMENTAL FUNDS
Restricted $ 7,322,212 $ 14,049,871 $ 10,802,117
Unassigned (40,997) (326) (107,570)
Total all other governmental funds $ 7,281,215 $ 14,049,545 $ 10,694,547 Effective June 30, 2011, the City of Grover Beach implemented GASB classifications of fund balance.
128
2018 2019 2020 2021 2022 2023 2024
$ 1,612 $ 1,612 $ 86,115 $ 2,823 $ 1,612 $ 2,760 $ 1,612 1,269,091 2,210,205 3,183,015 4,048,221 5,784,056 7,485,453 8,803,993 $ 1,270,703 $ 2,211,817 $ 3,269,130 $ 4,051,044 $ 5,785,668 $ 7,488,213 $ 8,805,605 $ 19,066,870 $ 16,339,179 $ 12,195,614 $ 9,082,474 $ 15,536,693 $ 12,361,098 $ 10,656,910 1,179,248 (378,497) (349,107) (322,696) (1,111) (282,450) $ 20,246,118 $ 15,960,682 $ 11,846,507 $ 8,759,778 $ 15,536,693 $ 12,359,987 $ 10,374,460 Fiscal Year
129
2015 2016 2017 2018
Taxes $ 6,711,056 $ 7,614,492 $ 7,992,596 $ 8,426,725
Licenses, permits, and fees 255,717 302,023 258,201 295,736 Intergovernmental 1,517,900 2,871,124 3,364,252 852,357 Charges for services 742,111 1,003,102 695,134 1,124,635 Fines and forfeitures 70,319 61,822 79,365 71,626
Use of money and property 250,021 315,926 314,460 328,910 Other 151,202 194,245 265,891 25,358
Total revenues 9,698,326 12,362,734 12,969,899 11,125,347 General government 1,385,147 1,759,005 1,951,745 2,518,969 Public safety 4,808,341 5,005,977 5,337,278 5,738,932
Community development 428,979 746,748 1,131,505 608,668 Public works 1,347,199 1,514,746 1,665,054 1,906,684
Parks and recreation 391,954 413,671 438,981 441,286
Capital outlay 895,621 4,239,849 6,043,779 7,813,816
Debt service:
Principal 22,673 22,893 133,130 360,169
Interest 2,947 193,530 450,633 589,631
Total expenditures 9,282,861 13,896,419 17,152,105 19,978,155 Excess of revenues over (under)
expenditures 415,465 (1,533,685) (4,182,206) (8,852,808) Long-term debt issued 16,209,693
Lease liability (as lease)
Transfers in 508,012 549,308 576,979 484,104
Transfers out (48,299) (205,373) (113,213) (73,781)
Bond proceeds 5,376,225 8,509,358
Extraordinary gain on dissolution of
the redevelopment agency
Total other financing sources (uses) 5,835,938 8,853,293 463,766 16,620,016 Net change in fund balances $ 6,251,403 $ 7,319,608 $ (3,718,440) $ 7,767,208 Debt service as a percentage of
non-capital expenditures 0.31% 2.29% 5.55% 8.47%
CITY OF GROVER BEACH
Last Ten Fiscal Years
REVENUES
EXPENDITURES
OTHER FINANCING SOURCES (USES)
CHANGES IN FUND BALANCES OF GOVERNMENTAL FUNDS
130
2019 2020 2021 2022 2023 2024
$ 10,867,546 $ 12,401,071 $ 14,352,559 $ 15,979,383 $ 16,677,637 $ 14,526,218 430,005 406,479 335,682 351,466 424,554 514,705
2,597,339 4,656,675 2,044,880 5,176,489 2,299,693 7,394,417 1,127,114 1,070,362 779,821 970,860 1,197,700 730,264
62,378 57,198 40,845 47,823 42,857 37,838
433,845 294,560 103,952 (45,691) 473,135 586,589
29,981 17,400 28,500 488,132 100,244 2,183
15,548,208 18,903,745 17,686,239 22,968,462 21,215,820 23,792,214 2,589,635 3,056,601 4,210,209 4,443,393 4,517,231 7,905,734 5,671,913 6,749,585 7,235,622 7,592,483 7,856,406 6,680,356 566,312 967,603 706,733 949,997 904,966 5,811,858
6,375,483 6,426,259 4,615,693 7,011,955 5,706,596 1,462,540 462,319 420,650 335,923 550,091 555,034 -
2,213,161 1,842,128 1,088,752 2,707,198 1,600,781 1,786,250 467,695 814,627 842,171 852,838 1,045,202 83,813
1,050,787 1,032,955 997,301 971,370 1,338,668 18,733
19,397,305 21,310,408 20,032,404 25,079,325 23,524,884 23,749,284 (3,849,097) (2,406,663) (2,346,165) (2,110,863) (2,309,064) 42,930 434,614
371,147 1,167,032
540,483 571,605 1,302,405 3,231,799 1,558,569 636,417
(37,984) (1,221,804) (1,261,055) (4,437,735) (1,068,279) (528,987) 11,457,191
937,113 (650,199) 41,350 10,622,402 490,290 1,274,462
$ (2,911,984) $ (3,056,862) $ (2,304,815) $ 8,511,539 $ (1,818,774) $ 1,317,392
9.69% 10.49% 10.75% 8.88% 12.20% 0.47%
Fiscal Year
131
CITY OF GROVER BEACH
Last Ten Fiscal Years
Fiscal
Year Property Sales & Use Cannabis
Transient
Occupancy
Franchise
Fees Other Total
2015 3,968,869 1,720,394 314,272 509,642 197,879 $ 6,711,056 2016 4,478,834 2,044,178 363,352 523,347 204,781 $ 7,614,492 2017 4,614,075 2,221,417 368,672 542,912 245,520 $ 7,992,596 2018 5,044,595 2,188,629 16,359 371,169 529,160 276,813 $ 8,426,725 2019 5,970,615 2,657,247 953,342 433,249 555,460 297,633 $ 10,867,546 2020 6,209,369 2,819,913 1,936,729 433,460 585,035 416,565 $ 12,401,071 2021 6,509,477 3,846,966 2,424,914 580,423 600,228 390,552 $ 14,352,560 2022 6,836,295 5,649,554 1,515,590 952,228 619,416 406,301 $ 15,979,384 2023 7,591,248 5,882,949 1,198,037 924,162 713,394 406,155 $ 16,715,94ϱ 2024 8,014,612 5,733,277 1,066,489 953,685 718,907 194,834 $ 16,681,804
TAX REVENUE BY SOURCE - GENERAL FUND
-
2 4
6 8
10 12
14 16
18 2015 2016 2017 2018 2019 2020 2021 2022 2023
MILLIONS
Property Sales & Use Cannabis Transient Occupancy Franchise Fees Other -
2 4
6 8
10 12
14 16
18 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024
MILLIONS
Property Sales & Use Cannabis Transient Occupancy Franchise Fees Other 132
CITY OF GROVER BEACH
Last Ten Fiscal Years
Fiscal Year Secured Unsecured SBE Nonunitary Net Total AV % Change 2015 1,366,395,227 34,940,002 350,890 1,401,686,119 6.30% 2016 1,428,953,619 36,070,896 340,461 1,465,364,976 4.54% 2017 1,507,554,753 40,916,971 307,339 1,548,779,063 5.69% 2018 1,589,746,399 37,312,380 311,781 1,627,370,560 5.07% 2019 1,691,583,881 39,079,692 295,068 1,730,958,641 6.37% 2020 1,774,051,571 42,307,282 295,699 1,816,654,552 4.95% 2021 1,855,486,235 45,766,485 290,500 1,901,543,220 4.67% 2022 1,934,674,078 27,407,309 285,642 1,962,367,029 3.20% 2023 2,060,810,502 27,901,941 388,172 2,089,100,615 6.46% 2024 2,173,954,240 30,492,219 381,386 2,204,827,845 5.54% Notes:
A) Secured property is generally real property, defined as land, mines, minerals, timber and improvements such as buildings, structures, crops, trees and vines.
B) Unsecured property is generally personal property including machinery, equipment, office tools and supplies.
Data Source: San Luis Obispo County Assessor FY 2013-14 to FY 2022-23 Combined Tax Rolls HDL, Coren & Cone FY 2013-14 to FY 2022-23
NET TAXABLE ASSESSED VALUE HISTORY
0 200
400
600
800
1000
1200
1400
1600
1800
2015 2016 2017 2018 2019 2020 2021 2022 2023 2024
MILLIONS
Fiscal Year Secured Unsecured SBE Nonunitary
133
2015 2016 2017 2018
Residential $ 1,155,793,567 $ 1,222,920,374 $ 1,291,868,396 $ 1,367,724,526 Commercial 133,744,656 136,713,661 142,779,798 149,072,791 Industrial 44,165,492 35,828,814 36,762,963 37,867,319
Government Owned 23,258 23,722 24,082 24,562
Dry Farm
Institutional 1,810,146 1,551,535 1,539,460 1,625,318
Irrigated 1,231,983 1,256,596 1,275,757 1,451,248
Miscellaneous 2,234,368 2,606,272 2,776,708 2,819,803
Recreational 1,029,268 1,044,460 1,060,383 1,082,022
Vacant 26,362,489 27,008,185 29,467,206 28,078,810
1,366,395,227 1,428,953,619 1,507,554,753 1,589,746,399 350,890 340,461 307,339 311,781
34,940,002 36,070,896 40,916,971 37,312,380
$ 1,401,686,119 $ 1,465,364,976 $ 1,548,779,063 $ 1,627,370,560
0.18390 0.18532 0.18530 0.18547
Notes:
B) In 1978 the voters of the State of California passed Proposition 13 which limited taxes to a total maximum rate of 1%, based upon the assessed value of the property being taxed.
Each year, the assessed value of property may be increased by an "inflation factor" (limited to a maximum of 2%).
With few exceptions, property is only reassessed as a result of new construction activity or at the time it is sold to a new owner. At that point, the property is reassessed based upon the added value of the construction or at the purchase price (market value) or economic value of the property sold. The assessed valuation data shown above represents the only data currently available with respect to the actual market value of taxable property and is subject to the limitations described above.
Data Source: San Luis Obispo County Assessor FY 2013-14 to FY 2022-23 Combined Tax Rolls HDL, Coren & Cone FY 2013-14 to FY 2022-23
Unsecured
Totals
Total Direct Rate
A) Exempt values are not included in Total.
SBE Nonunitary
CITY OF GROVER BEACH
ASSESSED VALUE OF TAXABLE PROPERTY
Last Ten Fiscal Years
Category
Secured
Unknown
Total Secured
Fiscal Year
134
2019 2020 2021 2022 2023 2024
$ 1,445,030,947 $ 1,500,964,842 $ 1,568,642,884 $ 1,655,549,609 $ 1,772,551,906 $ 1,869,805,540 147,306,313 149,800,008 158,850,295 163,479,302 169,592,187 175,845,907 69,391,476 68,420,094 71,395,036 74,970,268 79,062,188 82,958,635 25,053 26,332 26,857 27,393
2,330,851 2,377,466
1,805,612 2,235,079 1,648,802 1,665,882 1,699,198 1,733,180 1,480,272 1,509,876 1,540,073 1,556,026 1,587,145 1,618,887 3,235,053 4,067,641 4,135,414 3,413,905 3,471,921 3,541,349 1,103,657 1,119,771 1,142,162 903,223 921,285 939,705
22,205,498 41,105,924 43,482,466 33,109,531 31,897,815 37,483,644 2,497,485 2,271,637
1,691,583,881 1,774,051,571 1,855,486,235 1,934,674,078 2,060,810,502 2,173,954,240 295,068 295,699 290,500 285,642 388,172 381,386
39,079,692 42,307,282 45,766,485 27,407,309 27,901,941 30,492,419 $ 1,730,958,641 $ 1,816,654,552 $ 1,901,543,220 $ 1,962,367,029 $ 2,089,100,615 $ 2,204,828,045
0.18536 0.18494 0.18514 0.18526 0.18540 0.18505
Fiscal Year
135
2015 2016 2017 2018
1.00000 1.00000 1.00000 1.00000
Cuesta Community College 2014 A & A1 0.00000 0.01925 0.01925 0.01925 Grover Beach Road 2014 Series A & B 0.00000 0.02400 0.03431 0.05135 Lopez Dam Retrofit 2011 Ref 2000 0.00992 0.00982 0.00882 0.00732 Lucia Mar Unified 0.04094 0.04094 0.03994 0.08194
State Water Bond 0.00400 0.00374 0.00400 0.00400
1.05486 1.09775 1.10632 1.16386
0.18362 0.18423 0.18253 0.18223
0.18390 0.18532 0.18500 0.18547
Notes:
This 1% is shared by all taxing agencies for which the subject property resides within. In addition to the 1% fixed amount, property owners are charged taxes as a percentage of assessed property values for the payment of any voter approved bonds.
(2) Overlapping rates are those of local and county governments that apply to property owners within the City.
Not all overlapping rates apply to all property owners. (3) City's Share of 1% Levy is based on the City's share of the general fund tax rate area with the largest net taxable value within the City. The ERAF portion of the City's Levy has been subtracted where known. and is subject to the limitations described above.
(4) Redevelopment Rate is based on the largest RDA tax rate area and only includes rate(s) from indebtedness adopted prior to 1989 per California State statute. RDA direct and overlapping rates are applied only to the incremental property values. The approval of ABX1 26 eliminated Redevelopment from the State of California for the fiscal year 2012-13 and years therafter.
(5) Total Direct Rate is the weighted average of all individual direct rates applied by the City/Agency preparing the statistical section information and excludes revenues derived from aircraft. Beginning in FY 2013-14 the Total Direct Rate no longer includes revenue generated from the former redevelopment tax rate areas.
Challenges to recognized enforceable obligations are assumed to have been resolved during FY 2012-13. For the purpose of this report, residual revenue is assumed to be distributed to the City/Agency in the same proportions as general fund revenue.
HDL, Coren & Cone FY 2014-15 to FY 2023-24
Redevelopment Rate (4)
Total Direct Rate (5)
(1) In 1978, California voters passed Proposition 13 which set the property tax rate Data Source: San Luis Obispo County Assessor FY 2014-15 to FY 2023-24 Combined Agency
Basic Levy (1)
Total Direct & Overlapping (2) Tax Rates
City's Share of 1% Levy Per Prop 13 (3)
Voter Approved City Debt Rate
CITY OF GROVER BEACH
DIRECT AND OVERLAPPING PROPERTY TAX RATES
Last Ten Fiscal Years
136
2019 2020 2021 2022 2023 2024
1.00000 1.00000 1.00000 1.00000 1.00000 1.00000
0.01925 0.01925 0.01925 0.01925 0.01925 0.01925
0.08500 0.08500 0.08500 0.08500 0.09500 0.09500
0.00489 0.00489 0.00600 0.00600 0.00600 0.00600
0.08094 0.07234 0.05749 0.05878 0.03950 0.03500
0.00400 0.00400 0.00400 0.00400 0.00400 0.00363
1.19408 1.18548 1.17174 1.17303 1.16375 1.15888
0.18214 0.18174 0.18129 0.18223 0.18194 0.18131
0.18536 0.18494 0.18514 0.18526 0.18540 0.18505
Fiscal Year
137
CITY OF GROVER BEACH
Current Year and Nine Fiscal Years Ago
Taxpayer Type of Business
Taxable Assessed
Value Rank
Percent of Total
City Taxable
Assessed Value
Safeway Realty LLC Commercial $ 14,096,193 1 0.64%
Searidge LP Residential 12,068,640 2 0.55%
Siyaram LLC Commercial 11,801,170 3 0.54%
California Fine Wire Company Industrial 11,169,788 4 0.51% Grover Beach Ramona Garden
Apartments Residential 6,630,000 5 0.30%
Vision To Life LLC Residential 5,819,266 6 0.26%
Manfred G Freutel Trust Residential 5,501,259 7 0.25%
Philip G Korte Trust Residential 5,068,067 8 0.23%
James A Cashin Trust Et Al Residential 4,856,534 9 0.22% Behrooz Zarrabian Trust Commercial 4,779,784 10 0.22%
Top Ten Total $ 81,790,701 3.71%
City Total $ 2,174,335,626
Unitary Tax Roll
HDL, Coren & Cone FY 2014-15 & FY 2023-24
PRINCIPAL PROPERTY TAXPAYERS
2024
Data Source: San Luis Obispo County Assessor FY 2014-15 to FY 2023-24 Combined Tax Rolls and the SBE Non 138
Taxpayer Type of Business
Taxable Assessed
Value Rank
Percent of Total
City Taxable
Assessed Value
Papich Construction Company Inc Unsecured $ 13,753,969 1 0.98% Von's Companies Inc Commercial 10,762,604 2 0.77%
PC Landing Corporation Industrial 8,918,365 3 0.64%
John B Forde Trust ETAL Commercial 8,089,441 4 0.58%
PI Properties No 39 LLC Commercial 7,052,500 5 0.50%
Ranelletti Family Limited
Partnership Commercial 6,860,952 6 0.49%
Oak Park Village Apartment LLC Residential 5,294,627 7 0.38% Manfred G Freutel Trust Residential 4,668,970 8 0.33%
MSB Properties Inc Commercial 4,649,070 9 0.33%
Vision To Life LLC Residential 4,494,065 10 0.32%
Top Ten Total $ 74,544,563 5.32%
City Total $ 1,318,664,379
2015
139
CITY OF GROVER BEACH
Last Ten Fiscal Years
Fiscal Year
Taxes Levied for the
Fiscal Year Amount Percentage of Levy
2015 2,555,715 2,555,715 100.00%
2016 2,681,559 2,681,559 100.00%
2017 2,922,009 2,922,009 100.00%
2018 3,035,376 3,035,376 100.00%
2019 3,201,623 3,201,623 100.00%
2020 3,353,952 3,353,952 100.00%
2021 3,441,883 3,441,883 100.00%
2022 3,654,906 3,654,906 100.00%
2023 3,955,026 3,955,026 100.00%
2024 3,257,508 3,257,508 100.00%
Notes:
Source: San Luis Obispo County Assessor
PROPERTY TAX LEVIES AND COLLECTIONS
Collected within the Fiscal Year of the Levy
Only current secured property taxes are reported on this schedule. The City has elected the Teeter Plan method of property tax collection, whereby the County remits 100% of taxes levied and pursues collection and retains any delinquent taxes and related penalties and interest. 140
CITY OF GROVER BEACH
Last Ten Fiscal Years
Fiscal Year City Supplemental
State of
California
County of San
Luis Obispo Total Rate
2015 0.75% 0.50% 6.50% 0.25% 8.00%
2016 0.75% 0.50% 6.50% 0.25% 8.00%
2017 1.00% 0.50% 6.00% 0.25% 7.75%
2018 1.00% 0.50% 6.00% 0.25% 7.75%
2019 1.00% 0.50% 6.00% 0.25% 7.75%
2020 1.00% 0.50% 6.00% 0.25% 7.75%
2021 1.00% 1.50% 6.00% 0.25% 8.75%
2022 1.00% 1.50% 6.00% 0.25% 8.75%
2023 1.00% 1.50% 6.00% 0.25% 8.75%
2024 1.00% 1.50% 6.00% 0.25% 8.75%
Notes:
In 2020, the City voters authorized a one percent (1.0%) transaction and use tax, effective November 3, 2020.
Source: STATE OF California - Board of Equalization
DIRECT AND OVERLAPPING SALES TAX RATES
City Direct Rates Overlapping Rates
141
CITY OF GROVER BEACH
Last Ten Fiscal Years
(in thousands of dollars)
2015 2016 2017 2018
Eating and Drinking Places $ 36,908 $ 43,476 $ 44,113 $ 43,560 Auto Dealers and Supplies 32,276 30,325 29,694 11,235
Other Retail Stores 16,906 17,250 13,557 30,545
All Other Outlets 28,165 33,477 31,236 36,245
Total $ 114,25ϱ $ 124,528 $ 118,600 $ 121,585
Source: California Municipal Statistics
TAXABLE SALES BY CATEGORY
142
2019 2020 2021 2022 2023 2024
$ 46,209 47,219 $ 49,853 $ 52,076 $ 50,781 $ 51,542 $
32,582 9,588 11,334 10,311 9,467 11,923
33,571 43,583 54,953 50,802 43,300 35,829
32,579 54,369 47,025 57,519 71,874 63,250
$ 145,951 $ 153,749 $ 163,165 $ 170,708 $ 175,422 $ 162,544 Fiscal Year
143
CITY OF GROVER BEACH
Last Ten Fiscal Years
Fiscal
Year
LeasePurchase
Financing
Subscription
Liability
Financed
Purchases
Lease
Liability
State
Loan
General
Obligation
Bonds
Financed
Purchases
Lease
Liability
Water
Revenue
Bonds
Total Primary
Government
Outstanding
Debt to
Assessed
Value
Debt per
Capita
2015 277,645 5,372,537 5,650,182 0.40% $ 430.69
2016 254,752 13,862,147 14,116,899 0.96% $ 1,053.74
2017 231,622 13,717,418 13,949,040 0.90% $ 1,038.03
2018 77,419 208,261 29,452,999 116,128 #REF! #REF! #REF! 2019 392,934 184,665 29,050,145 89,165 #REF! #REF! #REF! 2020 277,135 160,837 28,297,291 60,867 4,456,000 #REF! #REF! #REF! 2021 159,035 136,766 27,519,437 31,168 4,282,000 #REF! #REF! #REF! 2022 371,147 70,509 112,454 38,134,487 4,102,000 42,790,597 2.18% $ 3,259.49 2023 313,905 87,898 37,223,345 3,918,000 41,543,148 1.99% $ 3,332.25 2024 910,420 114,845 464,169 63,098 36,277,203 66,310 3,730,000 40,534,470 1.94% $ 3,251.34
RATIOS OF OUTSTANDING DEBT BY TYPE
Governmental Activities Business-Type Activities
144
CITY OF GROVER BEACH
Last Ten Fiscal Years
Fiscal
Year
General
Bonded Debt
Less: Amount
Available in
Debt Service
Funds
Net General
Bonded Debt
Ratio of Net
Bonded Debt
to Assessed
Value Population
Net Bonded
Debt per
Capita
2015 5,372,537 235,669 0.00% 13,119
2016 13,862,147 673,579 13,188,568 0.90% 13,397 984.44
2017 13,717,418 654,212 13,063,206 0.84% 13,438 972.11
2018 29,452,999 1,442,555 28,010,444 1.72% 13,560 2,065.67 2019 29,050,145 1,602,656 27,447,489 1.59% 13,533 2,028.19 2020 28,297,291 1,510,458 26,786,833 1.47% 13,214 2,027.16 2021 27,519,437 1,477,942 26,041,495 1.37% 13,128 1,983.66 2022 38,134,487 2,681,892 35,452,595 1.81% 12,707 2,790.01 2023 37,223,345 2,671,338 34,552,007 1.99% 12,467 2,771.48 2024 36,277,203 2,843,458 33,433,745 2.39% 12,481 2,678.77
RATIOS OF GENERAL BONDED DEBT OUTSTANDING
145
CITY OF GROVER BEACH
For the Fiscal Year Ended June 30, 2024
Jurisdiction
Net Debt
Outstanding
Percentage
Applicable to the
City
Amount Applicable
to the City
Direct and Overlapping Tax and Assessment Debt:
San Luis Obispo County Flood Control and Water Conservation District, Zone No. 3 $ 4,925,000 18.263% $ 899,453
San Luis Obispo County Community College District 205,380,000 3.085% 6,335,973 Lucia Mar Unified School District 146,249,802 11.432% 16,719,277 City of Grover Beach 33,550,000 100.000% 33,550,000 (1) Total Direct and Overlapping Tax and Assessment Debt 57,504,703 Overlapping General Fund Debt:
San Luis Obispo County Certificates of Participation 81,021,650 3.098% 2,510,051 San Luis Obispo County Pension Obligations 22,760,324 3.098% 705,115 Lucia Mar Unified School District General Fund Obligations 14,015,000 11.432% 1,602,195 City of Grover Beach General Fund Obligations 542,588 100.000% 542,588 (2) Total Overlapping General Fund Debt 5,359,949
Overlapping Tax Increment Debt (Successor Agency): 2,525,000 100.000% 2,525,000 Total Direct Debt 34,092,588
Total Overlapping Debt 31,297,064
Combined Total Debt $ 65,389,652 (3)
Ratios to FY 2023-24 Assessed Valuation:
Direct Debt ($33,550,000) 1.52%
Total Direct and Overlapping Tax and Assessment Debt 2.61% Total Direct Debt ($34,092,588) 1.55%
Combined Total Debt 2.97%
Ratio to Redevelopment Incremental Valuation ($314,621,028):
Total Overlapping Tax Increment Debt 0.80%
Notes:
(1) Excludes general obligation bonds to be sold.
Source: California Municipal Statistics
(2) Share of San Luis Obispo County Financing Authority lease revenue bonds.
DIRECT AND OVERLAPPING GOVERNMENTAL ACTIVITIES DEBT
(3) Excludes tax and revenue anticipation notes, enterprise revenue, mortgage revenue and non-bonded capital lease obligations. 146
CITY OF GROVER BEACH
Last Ten Fiscal Years
Assessed value $ 2,204,827,845
Debt limit (15% of assessed value) 330,724,177
Debt applicable to limit
$ 330,724,177
Fiscal Year Debt Limit
Debt Applicable
to Limit
Legal Debt
Margin
Debt as
Percentage of
Limit
2015 210,252,918 210,252,918 0.00%
2016 219,804,746 219,804,746 0.00%
2017 232,316,859 232,316,859 0.00%
2018 244,105,584 244,105,584 0.00%
2019 259,643,796 259,643,796 0.00%
2020 272,498,183 272,498,183 0.00%
2021 285,231,483 285,231,483 0.00%
2022 294,355,054 294,355,054 0.00%
2023 313,365,092 313,365,092 0.00%
2024 330,724,177 330,724,177 0.00%
Note: The legal debt margin for the City of Grover Beach is calculated using a debt limit of 15% of the assessed value of property within city limits.
Data Source: San Luis Obispo County Assessor
City of Grover Beach, Administrative Services Department
LEGAL DEBT MARGIN
Legal Debt Margin Calculation for the Current Year:
Legal Debt Margin - Current Year
147
CITY OF GROVER BEACH
Last Ten Fiscal Years
Fiscal Year Population
Personal
Income
Per Capita
Personal
Income
Unemployment
Rate Median Age
2014 13,153 333,876 25,384 5.1% 38.7
2015 13,119 342,721 26,124 6.2% 38.1
2016 13,397 357,180 26,661 5.1% 38.3
2017 13,438 384,587 28,619 4.7% 39.1
2018 13,560 411,163 30,321 2.8% 37.9
2019 13,533 417,525 30,852 2.9% 35.5
2020 13,214 432,525 32,732 3.6% 36.2
2021 13,128 457,054 34,815 6.9% 37.2
2022 12,707 465,071 36,599 4.5% 38.4
2023 12,467 478,002 38,341 2.0% 39.8
2024 12,481 512,622 41,072 2.3% 40.3
Demographic Data is totaled from Census Block Groups that overlap the City's boundaries.
HDL, Coren & Cone FY 2014-15 to FY 2023-24
DEMOGRAPHIC AND ECONOMIC STATISTICS
Notes and Data Sources: Population: California State Department of Finance.
Unemployment Data: California Employment Development Department.
Income and Age Data: US Census Bureau, most recent American Community Survey.
Projections are developed by incorporation all of the prior census data released to date. 148
CITY OF GROVER BEACH
Last Ten Fiscal Years
Function 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 General government 15 15 15 17 17 17 17 19 19 19
Public safety 29 29 29 32 32 34 34 37 30 31
Community development 3 3 3 5 5 5 5 5 5 6
Public works 13 16 17 15 16 16 16 16 16 13
Parks and recreation 3 3 3 3 3 3 3 3 3 -
Total 63 66 67 72 73 75 75 80 73 69
Notes:
FULL-TIME EQUIVALENT GOVERNMENT EMPLOYEES BY FUNCTION
Source: City of Grover Beach payroll records
A full-time employee is scheduled to work 2,080 hours per year (including vacation and sick leave). Full-time equivalent employment is calculated by dividing total labor hours by 2,080. 149
CITY OF GROVER BEACH
Last Ten Fiscal Years
Function/Program 2015 2016 2017 2018 2019
General Government:
Number of business licenses 1,390 1,445 1,392 1,510 1,379 Number of recruitments 9 2 12 11 14
Police:
Physical arrests 770 799 827 585 505
Traffic citations 887 1,361 1,212 743 964
Public Works:
Miles of streets resurfaced 0.46 1.26 5.65 0.41 0.97
Water customer accounts 4,764 4,760 4,816 4,844 4,832
Acre feet of water consumed 1,252 1,209 1,250 1,220 1,182 Community Development:
Building permits issued 339 404 275 326 276
Parks and Recreation:
Number of class admissions 787 981 951 1,133 1,020
Operating Indicators by Function/Program
Source: City of Grover Beach Departments
Note: General government information related to recruitments unavailable prior to 2015 150
2020 2021 2022 2023 2024
1,374 1,421 1,434 1,469 1,892
13 8 16 32 16
413 694 681 598 655
761 897 783 676 352
1.90 3.35 3.80 2.44 1.20
4,960 4,983 5,277 5,298 4,981
1,114 1,173 1,137 1,022 1,046
361 297 340 317 452
944 179 782 1,049 1,582
Fiscal Year
151
CITY OF GROVER BEACH
Last Ten Fiscal Years
Function/Program 2015 2016 2017 2018 2019
Police:
Stations 1 1 1 1 1
Patrol Units 6 6 6 6 6
Public Works:
Miles of streets 33.34 33.34 33.34 33.34 33.34
Streetlights 20 20 20 20 20
Traffic signals 32 32 32 32 32
Parks and Recreation:
Community centers 1 1 1 1 1
Parks 7 7 7 7 7
Park acreage 14.0 14.0 14.0 14.0 14.0
Water:
Miles of mains 48 48 48 48 48
Fire hydrants 400 400 400 400 400
Number of connections 5,248 5,256 5,191 5,254 5,184
Storage capacity (thousands of gallons) 4,500 4,500 4,500 4,500 4,500 Sewer:
Miles of sewers 35 35 35 35 35
Number of connections 5,109 5,117 5,052 5,115 5,045
Note:
Capital Asset Statistics by Function/Program
Source: City of Grover Beach Departments
Sewer treatment provided by South San Luis Obispo County Sanitation District as a pass through by the City which collects the fees and remits to the Sanitation District. 152
2020 2021 2022 2023 2024
1 1 1 1 1
6 6 6 6 6
33.34 33.34 33.34 33.34 33.34
48 20 48 48 48
32 32 32 32 32
1 1 1 1 1
7 7 7 7 7
14.0 14.0 14.0 14.0 14.0
48 48 48 48 48
400 400 400 400 400
5,258 5,270 5,277 5,298 5,277
4,500 4,500 4,500 4,500 4,500
35.33 35 35.33 35.33 35.33
5,119 5,120 5,138 5,199 5,058
Fiscal Year
153
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GLENN BURDETTE
CERTIFl ED PU BLI C ACCO U NTAN TS
January 23, 2025
Honorable Mayor and City Council
c/o Matthew Bronson, City Manager and Nick Szamet, Director of Administrative Services City of Grover Beach
Grover Beach, California
We have audited the financial statements ofthe governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of the City of Grover Beach 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 GovernmentAuditing 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 July 3, 2024. Professional standards also require that we communicate to you the following information related to our audit.
Siznificant Audit Matters
Qualitative Aspects ofAccounting Practices
Managementisresponsiblefortheselectionanduseofappropriateaccountingpolicies. Thesignificant accounting policies used by the City of Grover Beach are described in Note 1 to the financial statements.
No significant new accounting policies were adopted by the City of Grover Beach during fiscal 2024.
We noted no transactions entered into by City of Grover Beach 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.
GLENNBuRDETTE.COM
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SAN LUIS OBISPO
1150 Palm Street
San Luis Obispo, [4 93401
PASO ROBLES
102 South Vine Street
Paso Robles, CA 93446
SANTAMARIA
2222 South Broadwag, Ste. A
Santa Maria, CA 93454
Attachment 2
Honorable Mayor and City Council
City of Grover Beach