Hemet City Council
March 14, 2023

11.A

02/23/2023
Voucher List
City of Hemet
11 2:06:03PM
Page:vchlist
Bank code : 001
Voucher Date Vendor Invoice PO # Description/Account Amount (Continued) Total : 103.31 204656 2/23/2023 80630 80630 BOWMAN SIGNS 204657 2/23/2023 73818 BROWNELL, RALPH REQ 020823 REIMB EXPENSE, DRIVERS LIC RENEWAL

REIMB EXPENSE, DRIVERS LIC RENEWAL
571-9000-2560 53.00
Total : 53.00
204658 2/23/2023 16112 BURKE, WILLIAMS & SORENSEN LLP 296671 LEGAL FEES

LEGAL FEES
691-1600-2755 464.93
Total : 464.93
204659 2/23/2023 76238 BUSINESS CARD 0208CR COH CREDIT CARD CHRGS

COH CREDIT CARD CHRGS
100-1803-2800 199.43

COH CREDIT CARD CHRGS
685-4560-2450 16.42

COH CREDIT CARD CHRGS
254-4650-2560 60.00
COH CREDIT CARD CHRGS0411ML

COH CREDIT CARD CHRGS
100-1100-2550 25.74
COH CREDIT CARD CHRGS0751MM

COH CREDIT CARD CHRGS
232-3122-2700 606.91

COH CREDIT CARD CHRGS
115-3000-2700 3,762.59

COH CREDIT CARD CHRGS
110-3013-2710 350.00

COH CREDIT CARD CHRGS
115-3000-2710 60.00

COH CREDIT CARD CHRGS
110-3005-2700 215.27

COH CREDIT CARD CHRGS
115-3000-2220 2,639.15

COH CREDIT CARD CHRGS
11Page:

11.A

02/23/2023
Voucher List
City of Hemet
12 2:06:03PM
Page:vchlist
Bank code : 001
Voucher Date Vendor Invoice PO # Description/Account Amount 204659 2/23/2023 (Continued)76238 BUSINESS CARD
110-3000-2560 3,472.00

COH CREDIT CARD CHRGS
110-3013-2400 85.00
COH CREDIT CARD CHRGS1621RW

COH CREDIT CARD CHRGS
110-3200-2560 331.44
COH CREDIT CARD CHRGS2283GB

COH CREDIT CARD CHRGS
115-3000-2220 94.74

COH CREDIT CARD CHRGS
115-3000-2560 1,141.15
COH CREDIT CARD CHRGS2548BC

COH CREDIT CARD CHRGS
100-1200-2560 223.08
COH CREDIT CARD CHRGS3219KK

COH CREDIT CARD CHRGS
110-3200-2560 75.37
COH CREDIT CARD CHRGS6060EP

COH CREDIT CARD CHRGS
115-3000-2710 417.99

COH CREDIT CARD CHRGS
100-1803-2800 5,181.98

COH CREDIT CARD CHRGS
110-3000-2560 1,280.00
COH CREDIT CARD CHRGS6171KC

COH CREDIT CARD CHRGS
363-6102-2222 629.48

COH CREDIT CARD CHRGS
100-1803-2800 432.00

COH CREDIT CARD CHRGS
363-6101-2226 -43.92
COH CREDIT CARD CHRGS7082NC

COH CREDIT CARD CHRGS
100-1801-2710 425.00
12Page:

11.A

02/23/2023
Voucher List
City of Hemet
13 2:06:03PM
Page:vchlist
Bank code : 001
Voucher Date Vendor Invoice PO # Description/Account Amount 204659 2/23/2023 (Continued)76238 BUSINESS CARD

COH CREDIT CARD CHRGS
100-1801-2800 3,853.13
COH CREDIT CARD CHRGS7330HK

COH CREDIT CARD CHRGS
120-1701-2250 2,549.99
COH CREDIT CARD CHRGS7735GL

COH CREDIT CARD CHRGS
110-3241-2450 75.46

COH CREDIT CARD CHRGS
110-3200-2560 119.18
COH CREDIT CARD CHRGS8091SU

COH CREDIT CARD CHRGS
680-1933-2265 260.43

COH CREDIT CARD CHRGS
680-1934-2265 129.00

COH CREDIT CARD CHRGS
680-1935-2200 213.69

COH CREDIT CARD CHRGS
680-1935-2265 1,390.00

COH CREDIT CARD CHRGS
680-1935-2450 1,504.21

COH CREDIT CARD CHRGS
680-1935-2800 163.05

COH CREDIT CARD CHRGS
680-1935-2850 45.59
COH CREDIT CARD CHRGS8755JM

COH CREDIT CARD CHRGS
100-1100-2250 159.05

COH CREDIT CARD CHRGS
100-1803-2800 162.99

COH CREDIT CARD CHRGS
100-1300-2560 1,500.00
COH CREDIT CARD CHRGS9131MA

COH CREDIT CARD CHRGS
13Page:

11.A

02/23/2023
Voucher List
City of Hemet
14 2:06:03PM
Page:vchlist
Bank code : 001
Voucher Date Vendor Invoice PO # Description/Account Amount 204659 2/23/2023 (Continued)76238 BUSINESS CARD
110-3003-2450 94.60

COH CREDIT CARD CHRGS
110-3000-2560 3,124.04
COH CREDIT CARD CHRGS9476JM

COH CREDIT CARD CHRGS
100-1100-2550 64.42
Total : 37,089.65
204660 2/23/2023 98273 C M E ASSOCIATES 1277 PHTLS TRAINING SECOND INSTALLMENT 14 hrs instruction Prehospital Trauma2023-000557
110-3241-2710 4,200.00
Total : 4,200.00
204661 2/23/2023 91072 C S G CONSULTANTS INC F220993 BLANKET PO FOR FIRE PLAN REVIEW AND INSP For Fire plan review and inspections~2023-000298
110-3225-2400 146.88
BLANKET PO FOR FIRE PLAN REVIEW AND INSPF230029
For Fire plan review and inspections~2023-000298
110-3225-2400 2,618.00
Total : 2,764.88
204662 2/23/2023 96816 C S U/L B FOUNDATION 5270-31650-22007 TUITION, CSI/FIELD EVIDENCE, ABBARNO

TUITION, CSI/FIELD EVIDENCE, ABBARNO
110-3000-2560 895.00
Total : 895.00
204663 2/23/2023 84334 CALIFORNIA WATER ENVIRONMENT REQ 020923 MEMBERSHIP RENEWAL, B ORTEGA

MEMBERSHIP RENEWAL, B ORTEGA
254-4600-2560 202.00
Total : 202.00
204664 2/23/2023 60100 CALIFORNIA, STATE OF (DOJ) 601344 FINGERPRINTS/BLOOD ALCOHOL

FINGERPRINTS/BLOOD ALCOHOL
100-1801-2710 96.00
FINGERPRINTS/BLOOD ALCOHOL631608

FINGERPRINTS/BLOOD ALCOHOL
14Page:

11.A

02/23/2023
Voucher List
City of Hemet
15 2:06:03PM
Page:vchlist
Bank code : 001
Voucher Date Vendor Invoice PO # Description/Account Amount 204664 2/23/2023 (Continued)60100 CALIFORNIA, STATE OF (DOJ) 110-3002-2710 105.00
FINGERPRINTS/BLOOD ALCOHOL633092

FINGERPRINTS/BLOOD ALCOHOL
110-3002-2710 673.00
Total : 874.00
204665 2/23/2023 93130 CANON FINANCIAL SERVICES INC 29971268 CANON LEASE AND MAINTENANCE HPD GTF Canon lmaqerunner Advance C3530 Ill2023-000170
110-3013-2400 121.80

BW METER USAGE
110-3013-2400 0.11
ANNUAL MAINTENANCE FOR CANNON COPIERS29971269
Annual maintenance for Cannon copiers2023-000180
110-6100-2714 228.11
CANON IMAGERUNNER ADVANCE C7565I III29971271
Canon Imagerunner Advance C7565i III2023-000175
120-4100-2400 315.43
CANON LEASE AND MAINTENANCE HPD PATROL29971273
Canon lmaqerunner Advance DX C357IF2023-000171
110-3013-2400 67.58
Printing and maintenance costs, supply2023-000171
110-3013-2400 195.04
CANON FAX LEASE PD RECORDS29971274
LEASE AGREEMENT~2023-000173
110-3013-2400 26.86
CANON COPIER LEASE PD RECORDS29971275
LEASE AGREEMENT~2023-000172
110-3013-2400 249.58
CANON COPIER LEASE PD TRAFFIC29971276
LEASE AGREEMENT~2023-000292
110-3013-2400 249.58
CANON FINANCIAL SERVICES29971277
Canon Blanket PO for services fy 22/232023-000262
100-1200-2400 497.16
CANON LEASE FINANCE29971279
15Page:

11.A

02/23/2023
Voucher List
City of Hemet
16 2:06:03PM
Page:vchlist
Bank code : 001
Voucher Date Vendor Invoice PO # Description/Account Amount 204665 2/23/2023 (Continued)93130 CANON FINANCIAL SERVICES INC CANON LEASE FINANCE~2023-000277
100-1400-2400 422.96
Total : 2,374.21
204666 2/23/2023 74244 CANON SOLUTIONS AMERICA INC 6003241116 PRINTER/COPIER SUPPLIES PRINTER/COPIER SUPPLIES~2023-000316
100-1801-2710 171.81
BLANKET P.O. FOR COPIER MAINTENANCE6003270125
COPIER MTNCE AND USAGE2023-000255
110-3200-2400 363.55
CANON MAINTENANCE TRAFFIC6003319031
COPIER MAINTENANCE AND USAGE~2023-000293
115-3013-2400 16.67
Total : 552.03
204667 2/23/2023 66525 CARL WARREN & COMPANY INV REG 021423 CARL WARREN & COMPANY CLAIMS INVESTIGATIONS FOR FY 22/23~2023-000223
683-2200-2400 130.50
Total : 130.50
204668 2/23/2023 17920 CASTELLANO'S TOWING 82902 PD TOWING SERVICES TOWING SERVICES2023-000239
684-4550-2350 60.00
Total : 60.00
204669 2/23/2023 79632 CENTER POINT LARGE PRINT 1966835 BOOKS BOOKS
363-6101-2220 49.14
BOOKS1981349
BOOKS
363-6101-2220 49.14
Total : 98.28
204670 2/23/2023 98446 CERTIFIED EMPLOYMENT SCREENING 24753 EMPLOYMENT/ EDUCATION VERIFICATION

EMPLOYMENT/ EDUCATION VERIFICATION
100-1801-2710 234.39
16Page:

11.A

02/23/2023
Voucher List
City of Hemet
17 2:06:03PM
Page:vchlist
Bank code : 001
Voucher Date Vendor Invoice PO # Description/Account Amount (Continued) Total : 234.39 204670 2/23/2023 98446 98446 CERTIFIED EMPLOYMENT SCREENING 204671 2/23/2023 93220 CERVANTES, BENITO 148911 REFUND CLOSED UTILITY ACCT

REFUND CLOSED UTILITY ACCT
571-0835 212.67
Total : 212.67
204672 2/23/2023 95839 CHAMPION FIRE SYSTEM INC 65815 5-YEAR FIRE PROTECTION SYSTEMS TESTING TO PERFORM THE 5-YEAR FIRE PROTECTION2023-000517
685-4560-2400 2,995.00
Total : 2,995.00
204673 2/23/2023 79809 CHARTER COMMUNICATIONS 0083541 CABLE/INTERNET SERVICE

CABLE/INTERNET SERVICE
110-3013-2400 207.05
CABLE/INTERNET SERVICE0811768

CABLE/INTERNET SERVICE
110-3013-2400 126.70
CABLE/INTERNET SERVICE0998938

CABLE/INTERNET SERVICE
110-3013-2400 1,649.00
CABLE/INTERNET SERVICE1180239

CABLE/INTERNET SERVICE
680-1935-2200 333.33
CABLE/INTERNET SERVICE1180254

CABLE/INTERNET SERVICE
680-1935-2200 333.33
CABLE/INTERNET SERVICE1180288

CABLE/INTERNET SERVICE
680-1935-2200 333.33
CABLE/INTERNET SERVICE1180296

CABLE/INTERNET SERVICE
680-1935-2200 333.33
CABLE/INTERNET SERVICE1180312

CABLE/INTERNET SERVICE
680-1935-2200 333.33
17Page:

11.A

02/23/2023
Voucher List
City of Hemet
18 2:06:03PM
Page:vchlist
Bank code : 001
Voucher Date Vendor Invoice PO # Description/Account Amount 204673 2/23/2023 (Continued)79809 CHARTER COMMUNICATIONS CABLE/INTERNET SERVICE1180320

CABLE/INTERNET SERVICE
680-1935-2200 333.33
CABLE/INTERNET SERVICE1203916

CABLE/INTERNET SERVICE
680-1935-2200 758.36
Total : 4,741.09
204674 2/23/2023 79149 CHARTER INDUSTRIAL SUPPLY, INC 1203267 BLANKET PURCHASE ORDER HOSE/PIPE FITTINGS/SUPPLIES2023-000079
684-4550-2350 82.79
Total : 82.79
204675 2/23/2023 74042 CHENNETTE, DATHAN MAR 2023 PYMT IN LIEU OF MEDICAL INSURANCE

PYMT IN LIEU OF MEDICAL INSURANCE
689-2150-2400 744.63
Total : 744.63
204676 2/23/2023 73872 CLAUSEN, CINDY MAR 2023 PYMT IN LIEU OF MEDICAL INSURANCE

PYMT IN LIEU OF MEDICAL INSURANCE
689-2150-2400 1,028.81
Total : 1,028.81
204677 2/23/2023 97378 COLE HUBER LLP 41284 LEGAL SERVICES

LEGAL SERVICES
691-1600-2710 32,812.50

LEGAL SERVICES
691-1600-2755 18,128.50
LEGAL SERVICES41634

LEGAL SERVICES
691-1600-2710 32,812.50

LEGAL SERVICES
691-1600-2755 13,400.76
Total : 97,154.26
204678 2/23/2023 72805 COLE, KRISTINE A MAR 2023 PAYMENT IN LIEU OF MEDICAL INSURANCE 18Page:

11.A

02/23/2023
Voucher List
City of Hemet
19 2:06:03PM
Page:vchlist
Bank code : 001
Voucher Date Vendor Invoice PO # Description/Account Amount 204678 2/23/2023 (Continued)72805 COLE, KRISTINE A

PAYMENT IN LIEU OF MEDICAL INSURANCE
689-2150-2400 1,028.81
Total : 1,028.81
204679 2/23/2023 92188 COLEY, CHRISTIAN REQ 022123 REIMB EXP, PERSCRIPTION GLASSES

REIMB EXP, PERSCRIPTION GLASSES
110-3005-2700 529.00
Total : 529.00
204680 2/23/2023 89708 COLONIAL LIFE Ben505534 COLONIAL ACCIDENT: PAYMENT COLONIAL ACCIDENT: Payment
750-2188 35.92
COLONIAL CANCER: Payment
750-2188 60.86
COLONIAL CRITICAL ILLNESS: Payment
750-2188 29.66
COLONIAL IND TERM LIFE: Payment
750-2188 829.22
COLONIAL TERM LIFE: Payment
750-2188 394.46
COLONIAL IND WHOLE LIFE: Payment
750-2188 266.02
COLONIAL IND DISABILITY: Payment
750-2188 28.06
Total : 1,644.20
204681 2/23/2023 97310 CONCENTRA MEDICAL CENTERS 78055807 PRE-EMPLOYMENT & MEDICAL SERVICES PRE-EMPLOYMENT & MEDICAL SERVICES~2023-000267
100-1801-2710 2,124.00
PRE-EMPLOYMENT & MEDICAL SERVICES78056695
PRE-EMPLOYMENT & MEDICAL SERVICES~2023-000267
100-1801-2710 537.00
Total : 2,661.00
204682 2/23/2023 77258 CORE & MAIN LP S214260 BLANKET PURCHASE ORDER PIPELINE 19Page:

11.A

02/23/2023
Voucher List
City of Hemet
20 2:06:03PM
Page:vchlist
Bank code : 001
Voucher Date Vendor Invoice PO # Description/Account Amount 204682 2/23/2023 (Continued)77258 CORE & MAIN LP
Blanket Purchase Order Pipeline2023-000060
571-9000-2450 638.39
BLANKET PURCHASE ORDER PIPELINES237141
Blanket Purchase Order Pipeline2023-000060
571-9000-2450 760.42
BLANKET PURCHASE ORDER PIPELINES263923
Blanket Purchase Order Pipeline2023-000060
571-9000-2450 885.74
BLANKET PURCHASE ORDER PIPELINES340114
Blanket Purchase Order Pipeline2023-000060
571-9000-2450 5,447.62
Total : 7,732.17
204683 2/23/2023 89153 CORTESE, DAN REQ 022123 REIMB EXP, FOOD FOR COMMUNITY EVENT

REIMB EXP, FOOD FOR COMMUNITY EVENT
221-4200-2450 65.10
Total : 65.10
204684 2/23/2023 71468 COTTINGHAM, RONALD R MAR 2023 PYMT IN LIEU OF MEDICAL INSURANCE

PYMT IN LIEU OF MEDICAL INSURANCE
689-2150-2400 1,028.00
Total : 1,028.00
204685 2/23/2023 61765 COUNSELING TEAM INTERNATIONAL, THE 84932 PSYCH ASSESSMENTS: PD PSYCH ASSESSMENTS: PD
110-3005-2710 150.00
Total : 150.00
204686 2/23/2023 19062 CRAFCO INC 9402859244 CRACK SEAL AND HP ASPHALT SUPPLIES Crack Seal and HP Asphalt Supplies2023-000114
221-4200-2450 2,265.69
CRACK SEAL AND HP ASPHALT SUPPLIES9402863019
Crack Seal and HP Asphalt Supplies2023-000114
221-4200-2450 2,525.80
Total : 4,791.49
20Page:

11.A

02/23/2023
Voucher List
City of Hemet
21 2:06:03PM
Page:vchlist
Bank code : 001
Voucher Date Vendor Invoice PO # Description/Account Amount 204687 2/23/2023 97032 CROSSTOWN ELECTRICAL & DATA 4487-4502 TRAFFIC SIGNAL MAINTENANCE BLANKET PURCHASE ORDER - TRAFFIC SIGNAL2023-000020
221-4200-2400 9,383.44
Total : 9,383.44
204688 2/23/2023 70968 CUMMINS SALES AND SERVICE X2-46957 BLANKET PURCHASE ORDER DIESEL PARTS/REPAIR2023-000081
684-4550-2350 94.62
Total : 94.62
204689 2/23/2023 19092 CURRY COPY CENTER 4055A BLANKET PO FOR PRINTING NEEDS PRINTING SERVICES2023-000037
110-3243-2560 347.13
Total : 347.13
204690 2/23/2023 76040 D B BACKFLOW & PLUMBING SERVIC 020423A BACK FLOW TEST AND REPORTS BACK FLOW TEST AND REPORTS2023-000362
571-9000-2710 60.00
Total : 60.00
204691 2/23/2023 80853 DASH MEDICAL GLOVES, INC INV1281734 PERSONAL PROTECTIVE EQUIPMENT MEDICAL GLOVES2023-000224
110-3003-2700 2,026.14
Total : 2,026.14
204692 2/23/2023 86716 DATA TICKET INC 147833 DATA TICKET CITATION PROCESSING data ticket administrative fee2023-000269
120-3350-2710 343.65
Total : 343.65
204693 2/23/2023 98450 DELATORRE, JAIME / ERLINDA 109678 REFUND - CLOSED UTILITY ACCT

REFUND - CLOSED UTILITY ACCT
571-0835 70.21
Total : 70.21
204694 2/23/2023 19775 DEMCO SUPPLY INC 7244799 LIBRARY SUPPLIES

LIBRARY SUPPLIES
21Page:

11.A

02/23/2023
Voucher List
City of Hemet
22 2:06:03PM
Page:vchlist
Bank code : 001
Voucher Date Vendor Invoice PO # Description/Account Amount 204694 2/23/2023 (Continued)19775 DEMCO SUPPLY INC
160-6100-2250 486.26
Total : 486.26
204695 2/23/2023 19810 DEWEY PEST CONTROL 15643089 PEST & TERMITE CONTROL PEST & TERMITE CONTROL2023-000131
685-4560-2400 61.00
PEST & TERMITE CONTROL15648019
PEST & TERMITE CONTROL2023-000131
685-4560-2400 80.00
PEST & TERMITE CONTROL15648022
PEST & TERMITE CONTROL2023-000131
685-4560-2400 80.00
PEST & TERMITE CONTROL15655037
PEST & TERMITE CONTROL2023-000131
685-4560-2400 35.00
PEST & TERMITE CONTROL15655475
PEST & TERMITE CONTROL2023-000131
685-4560-2400 80.00
PEST & TERMITE CONTROL15655480
PEST & TERMITE CONTROL2023-000131
685-4560-2400 80.50
PEST & TERMITE CONTROL15658091
PEST & TERMITE CONTROL2023-000131
685-4560-2400 80.00
PEST & TERMITE CONTROL15658126
PEST & TERMITE CONTROL2023-000131
685-4560-2400 80.00
PEST & TERMITE CONTROL15658423
PEST & TERMITE CONTROL2023-000131
685-4560-2400 216.00
PEST & TERMITE CONTROL15658424
PEST & TERMITE CONTROL2023-000131
685-4560-2400 80.00
PEST & TERMITE CONTROL15662741
PEST & TERMITE CONTROL2023-000131
22Page:

11.A

02/23/2023
Voucher List
City of Hemet
23 2:06:03PM
Page:vchlist
Bank code : 001
Voucher Date Vendor Invoice PO # Description/Account Amount 204695 2/23/2023 (Continued)19810 DEWEY PEST CONTROL
685-4560-2400 65.00
PEST & TERMITE CONTROL15665862
PEST & TERMITE CONTROL2023-000131
685-4560-2400 65.00
PEST & TERMITE CONTROL15670294
PEST & TERMITE CONTROL2023-000131
685-4560-2400 40.00
PEST & TERMITE CONTROL15699146
PEST & TERMITE CONTROL2023-000131
685-4560-2400 41.00
PEST & TERMITE CONTROL15699184
PEST & TERMITE CONTROL2023-000131
685-4560-2400 41.00
PEST & TERMITE CONTROL15701533
PEST & TERMITE CONTROL2023-000131
685-4560-2400 125.00
Total : 1,249.50
204696 2/23/2023 69031 DEYO, ARTHUR MAR 2023 REIMB MEDICAL INSURANCE PREMIUM

REIMB MEDICAL INSURANCE PREMIUM
689-2150-2400 3,151.42
Total : 3,151.42
204697 2/23/2023 77516 DIRECTV 014983890 DIRECTV SERVICES

DIRECTV SERVICES
110-3243-2450 61.85
Total : 61.85
204698 2/23/2023 92194 DIVERSIFIED DISTRIBUTION 2002887 BLANKET PURCHASE ORDER VEHICLE BATTERIES2023-000082
684-4550-2350 815.56
Total : 815.56
204699 2/23/2023 98449 DRUMM, JOHN 148097 REFUND - CLOSED UTILITY ACCT

REFUND - CLOSED UTILITY ACCT
23Page:

11.A

02/23/2023
Voucher List
City of Hemet
24 2:06:03PM
Page:vchlist
Bank code : 001
Voucher Date Vendor Invoice PO # Description/Account Amount 204699 2/23/2023 (Continued)98449 DRUMM, JOHN
571-0835 39.33
Total : 39.33
204700 2/23/2023 13570 E S BABCOCK & SONS, INC CB30501-0142 LABORATORY TESTING OF CITY'S POTABLE 0.0 LABORATORY TESTING OF CITY'S POTABLE2023-000083
571-9000-2720 293.19
LABORATORY TESTING OF CITY'S POTABLE 0.0CB30907-0142
LABORATORY TESTING OF CITY'S POTABLE2023-000083
571-9000-2720 709.70
Total : 1,002.89
204703 2/23/2023 23010 EASTERN MUNICIPAL WATER DIST 500003136 CITY OF HEMET WATER ACCOUNTS

CITY OF HEMET WATER ACCOUNTS
225-8250-2110 114.68
CITY OF HEMET WATER ACCOUNTS5000063567

CITY OF HEMET WATER ACCOUNTS
228-8271-2110 73.96
CITY OF HEMET WATER ACCOUNTS500009153

CITY OF HEMET WATER ACCOUNTS
225-8250-2110 73.96
CITY OF HEMET WATER ACCOUNTS500011549

CITY OF HEMET WATER ACCOUNTS
228-8264-2110 28.37
CITY OF HEMET WATER ACCOUNTS500031852

CITY OF HEMET WATER ACCOUNTS
228-8265-2110 1,193.06
CITY OF HEMET WATER ACCOUNTS500032276

CITY OF HEMET WATER ACCOUNTS
228-8267-2110 25.83
CITY OF HEMET WATER ACCOUNTS500033101

CITY OF HEMET WATER ACCOUNTS
228-8267-2110 19.67
CITY OF HEMET WATER ACCOUNTS500033579

CITY OF HEMET WATER ACCOUNTS
685-4560-2110 81.45
24Page:

11.A

02/23/2023
Voucher List
City of Hemet
25 2:06:03PM
Page:vchlist
Bank code : 001
Voucher Date Vendor Invoice PO # Description/Account Amount 204703 2/23/2023 (Continued)23010 EASTERN MUNICIPAL WATER DIST CITY OF HEMET WATER ACCOUNTS500033591

CITY OF HEMET WATER ACCOUNTS
685-4560-2110 78.19
CITY OF HEMET WATER ACCOUNTS500034084

CITY OF HEMET WATER ACCOUNTS
228-8266-2110 117.22
CITY OF HEMET WATER ACCOUNTS500035568

CITY OF HEMET WATER ACCOUNTS
228-8268-2110 114.68
CITY OF HEMET WATER ACCOUNTS500040608

CITY OF HEMET WATER ACCOUNTS
228-8270-2110 76.50
CITY OF HEMET WATER ACCOUNTS500040609

CITY OF HEMET WATER ACCOUNTS
228-8270-2110 76.51
CITY OF HEMET WATER ACCOUNTS500049264

CITY OF HEMET WATER ACCOUNTS
228-8266-2110 119.76
CITY OF HEMET WATER ACCOUNTS500051377

CITY OF HEMET WATER ACCOUNTS
228-8277-2110 114.68
CITY OF HEMET WATER ACCOUNTS500051378

CITY OF HEMET WATER ACCOUNTS
228-8278-2110 114.68
CITY OF HEMET WATER ACCOUNTS500055013

CITY OF HEMET WATER ACCOUNTS
228-8276-2110 73.96
CITY OF HEMET WATER ACCOUNTS500055015

CITY OF HEMET WATER ACCOUNTS
228-8276-2110 71.41
CITY OF HEMET WATER ACCOUNTS500055016

CITY OF HEMET WATER ACCOUNTS
228-8276-2110 76.50
CITY OF HEMET WATER ACCOUNTS500055017

CITY OF HEMET WATER ACCOUNTS
25Page:

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02/23/2023
Voucher List
City of Hemet
26 2:06:03PM
Page:vchlist
Bank code : 001
Voucher Date Vendor Invoice PO # Description/Account Amount 204703 2/23/2023 (Continued)23010 EASTERN MUNICIPAL WATER DIST 228-8290-2110 618.65
CITY OF HEMET WATER ACCOUNTS500055406

CITY OF HEMET WATER ACCOUNTS
228-8279-2110 73.96
CITY OF HEMET WATER ACCOUNTS500057144

CITY OF HEMET WATER ACCOUNTS
225-8250-2110 89.17
CITY OF HEMET WATER ACCOUNTS500058858

CITY OF HEMET WATER ACCOUNTS
228-8270-2110 27.67
CITY OF HEMET WATER ACCOUNTS500063128

CITY OF HEMET WATER ACCOUNTS
228-8271-2110 288.90
CITY OF HEMET WATER ACCOUNTS500069580

CITY OF HEMET WATER ACCOUNTS
228-8285-2110 27.67
CITY OF HEMET WATER ACCOUNTS500078652

CITY OF HEMET WATER ACCOUNTS
685-4560-2110 167.80
CITY OF HEMET WATER ACCOUNTS500079262

CITY OF HEMET WATER ACCOUNTS
228-8276-2110 32.86
CITY OF HEMET WATER ACCOUNTS500091553

CITY OF HEMET WATER ACCOUNTS
225-8250-2110 19.67
CITY OF HEMET WATER ACCOUNTS500097584

CITY OF HEMET WATER ACCOUNTS
225-8250-2110 19.67
CITY OF HEMET WATER ACCOUNTS500106325

CITY OF HEMET WATER ACCOUNTS
225-8250-2110 19.67
CITY OF HEMET WATER ACCOUNTS500114474

CITY OF HEMET WATER ACCOUNTS
228-8289-2110 114.68
CITY OF HEMET WATER ACCOUNTS500146214
26Page:

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02/23/2023
Voucher List
City of Hemet
27 2:06:03PM
Page:vchlist
Bank code : 001
Voucher Date Vendor Invoice PO # Description/Account Amount 204703 2/23/2023 (Continued)23010 EASTERN MUNICIPAL WATER DIST

CITY OF HEMET WATER ACCOUNTS
225-8250-2110 26.75
CITY OF HEMET WATER ACCOUNTS500153332

CITY OF HEMET WATER ACCOUNTS
225-8250-2110 73.96
CITY OF HEMET WATER ACCOUNTS500153849

CITY OF HEMET WATER ACCOUNTS
228-8269-2110 26.75
CITY OF HEMET WATER ACCOUNTS500153870

CITY OF HEMET WATER ACCOUNTS
225-8250-2110 19.67
CITY OF HEMET WATER ACCOUNTS500154046

CITY OF HEMET WATER ACCOUNTS
225-8250-2110 31.83
CITY OF HEMET WATER ACCOUNTS500155325

CITY OF HEMET WATER ACCOUNTS
225-8250-2110 114.68
CITY OF HEMET WATER ACCOUNTS500155917

CITY OF HEMET WATER ACCOUNTS
225-8250-2110 119.76
CITY OF HEMET WATER ACCOUNTS500156166

CITY OF HEMET WATER ACCOUNTS
225-8250-2110 26.75
CITY OF HEMET WATER ACCOUNTS500159476

CITY OF HEMET WATER ACCOUNTS
225-8250-2110 114.68
CITY OF HEMET WATER ACCOUNTS500159732

CITY OF HEMET WATER ACCOUNTS
685-4560-2110 22.57
CITY OF HEMET WATER ACCOUNTS500163026

CITY OF HEMET WATER ACCOUNTS
225-8250-2110 19.67
CITY OF HEMET WATER ACCOUNTS500209857

CITY OF HEMET WATER ACCOUNTS
228-8287-2110 19.67
27Page:

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02/23/2023
Voucher List
City of Hemet
28 2:06:03PM
Page:vchlist
Bank code : 001
Voucher Date Vendor Invoice PO # Description/Account Amount 204703 2/23/2023 (Continued)23010 EASTERN MUNICIPAL WATER DIST CITY OF HEMET WATER ACCOUNTS500370837

CITY OF HEMET WATER ACCOUNTS
370-5698-5500 83.67
CITY OF HEMET WATER ACCOUNTS50071819

CITY OF HEMET WATER ACCOUNTS
228-8289-2110 68.86
Total : 4,914.71
204704 2/23/2023 96054 ECOHERO SHOW LLC 2155 ECOHERO SHOW THE ECOHERO SHOW PROGRAM:~2023-000323
110-4250-2801 600.00
Total : 600.00
204705 2/23/2023 69642 EDGE, WADE HAMPTON MAR 2023 PAYMENT IN LIEU OF MEDICAL INS

PAYMENT IN LIEU OF MEDICAL INS
689-2150-2400 1,028.00
Total : 1,028.00
204706 2/23/2023 23225 ENTENMANN-ROVIN CO 0168619-IN BLANKET P.O. FOR BADGES FOR FIRE BADGES FOR FIRE2023-000573
110-3243-2700 2,146.58
BADGES FOR FIRE2023-000573
110-3225-2700 275.00
BADGES FOR FIRE2023-000573
110-3241-2700 2,003.29
CORRECTING ENTRY TO CHARGE PREVIOUSLY2023-000573
110-3241-2700 -2,003.29
Total : 2,421.58
204707 2/23/2023 98463 ESPINOZA, PAUL REQ 020623 REIMB EXPENSE, CSMFO CONFERENCE

REIMB EXPENSE, CSMFO CONFERENCE
100-1401-2560 125.00

REIMB EXPENSE, CSMFO CONFERENCE
100-1400-2550 1,876.12
Total : 2,001.12
28Page:

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02/23/2023
Voucher List
City of Hemet
29 2:06:03PM
Page:vchlist
Bank code : 001
Voucher Date Vendor Invoice PO # Description/Account Amount 204708 2/23/2023 71274 EVANSON, MILTON L MAR 2023 PAYMENT IN LIEU OF MEDICAL INS

PAYMENT IN LIEU OF MEDICAL INS
689-2150-2400 261.67
Total : 261.67
204709 2/23/2023 98264 EXTENDOBED 20169 SLIDE OUT TRAY FOR BATTALION CHIEF VEHIC 75" extendobed frame assembly2023-000451
110-3200-1100 2,190.00
slide out tray drawers, map bords,2023-000451
110-3200-1100 5,495.00
custom crating2023-000451
110-3200-1100 220.00
Freight2023-000451
110-3200-1100 480.00
Total : 8,385.00
204710 2/23/2023 78950 FECHNER, PAMELA MAR 2023 PYMT IN LIEU OF MEDICAL INS

PYMT IN LIEU OF MEDICAL INS
689-2150-2400 953.81
Total : 953.81
204711 2/23/2023 74893 FERNANDEZ - STAPLES, IDA MAR 2023 PAYMENT IN LIEU OF MEDICAL INS

PAYMENT IN LIEU OF MEDICAL INS
689-2150-2400 161.82
Total : 161.82
204712 2/23/2023 69102 FIRE CONDIMENT FUND Ben505542 FIRE CONDIMENT FUND: PAYMENT FIRE CONDIMENT FUND: Payment
750-2173 2,880.00
Total : 2,880.00
204713 2/23/2023 80949 FOREMAN, JAMES MAR 2023 PYMT IN LIEU OF MEDICAL INS

PYMT IN LIEU OF MEDICAL INS
689-2150-2400 533.88
Total : 533.88
204714 2/23/2023 77149 FRANCHISE TAX BOARD Ben505570 WAGE ASSIGNMENT: PAYMENT 29Page:

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02/23/2023
Voucher List
City of Hemet
30 2:06:03PM
Page:vchlist
Bank code : 001
Voucher Date Vendor Invoice PO # Description/Account Amount 204714 2/23/2023 (Continued)77149 FRANCHISE TAX BOARD
WAGE ASSIGNMENT: Payment
750-2174 210.00
Total : 210.00
204715 2/23/2023 86479 FRANCISCO'S CATERING 30122023 HPD AWARD CEREMONY DINER 90 MAIN MEALS~2023-000565
110-3003-2710 2,802.50
GRATUITY 18%2023-000565
110-3003-2710 504.45
GLASSWARE~2023-000565
110-3003-2710 421.50
NEW Riverside Co Sales Tax
110-3003-2710 245.22
Total : 3,973.67
204716 2/23/2023 94495 FRONTIER 2091110474 PHONE BILLS

PHONE BILLS
680-1935-2200 234.17
PHONE BILLS2091884196

PHONE BILLS
680-1935-2200 2,897.38
PHONE BILLS2130417140

PHONE BILLS
680-1935-2200 42.41
PHONE BILLS2130481906

PHONE BILLS
680-1935-2200 79.06
PHONE BILLS9516524798

PHONE BILLS
110-3013-2200 341.92
PHONE BILLS9516583052

PHONE BILLS
110-3013-2200 57.89
PHONE BILLS9517651564

PHONE BILLS
30Page:

11.A

02/23/2023
Voucher List
City of Hemet
31 2:06:03PM
Page:vchlist
Bank code : 001
Voucher Date Vendor Invoice PO # Description/Account Amount 204716 2/23/2023 (Continued)94495 FRONTIER
680-1935-2200 57.89
PHONE BILLS9519270573

PHONE BILLS
680-1935-2200 163.00
PHONE BILLS9519291671

PHONE BILLS
680-1935-2200 57.89
PHONE BILLS9519295692

PHONE BILLS
680-1935-2200 366.19
PHONE BILLS9519299725

PHONE BILLS
680-1935-2200 241.13
Total : 4,538.93
204717 2/23/2023 70822 GALLS, LLC BC1810638 BALLISTIC VEST (12) PER ORDER # 2250490~2023-000502
115-3000-2700 786.96
NEW Riverside Co Sales Tax
115-3000-2700 68.86
UNIFORMS AND SUPPLIESBC1811213
UNIFORMS/SUPPLIES2023-000158
115-3000-2700 64.70
Total : 920.52
204718 2/23/2023 98371 GAMETIME PJI-0202377 MARY HENLEY PARK NORTH PLAYGROUND EQUIPM MARY HENLEY PARK NORTH PLAYGROUND2023-000526
270-5739-5400 3,010.00
MARY HENLEY PARK NORTH PLAYGROUND EQUIPMPJI-0202378
MARY HENLEY PARK NORTH PLAYGROUND2023-000526
270-5739-5400 4,190.00
LIBRARY SHADE STRUCTURESPJI-0202379
LIBRARY SHADE STRUCTURES PER ATTACHED2023-000528
270-7014-5300 600.00
31Page:

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02/23/2023
Voucher List
City of Hemet
32 2:06:03PM
Page:vchlist
Bank code : 001
Voucher Date Vendor Invoice PO # Description/Account Amount (Continued) Total : 7,800.00 204718 2/23/2023 98371 98371 GAMETIME 204719 2/23/2023 96313 GERKE, BRIAN REQ 020823 REIMB EXPENSE, DMV PHYSICAL

REIMB EXPENSE, DMV PHYSICAL
571-9000-2560 100.00
Total : 100.00
204720 2/23/2023 77842 GIGANDET, VINCENT MAR 2023 PAYMENT IN LIEU OF MEDICAL INS

PAYMENT IN LIEU OF MEDICAL INS
689-2150-2400 649.03
Total : 649.03
204721 2/23/2023 74479 GLENN, JOE MAR 2023 PAYMENT IN LIEU OF MEDICAL INS

PAYMENT IN LIEU OF MEDICAL INS
689-2150-2400 555.04
Total : 555.04
204722 2/23/2023 95551 GORDON, SEAN REQ 012323 PER DIEM, PRECISION RIFLE, SAN LUIS

PER DIEM, PRECISION RIFLE, SAN LUIS
110-3000-2560 277.50
PER DIEM, SWAT TEAM LEADER, SAN DIEGOREQ 012323 (2)

PER DIEM, SWAT TEAM LEADER, SAN DIEGO
110-3000-2560 407.00
Total : 684.50
204723 2/23/2023 69877 GOSCH CHEVROLET 5056126 BLANKET PURCHASE ORDER VEHICLE PARTS AND SERVICE2023-000085
684-4550-2350 355.81
BLANKET PURCHASE ORDER5056292
VEHICLE PARTS AND SERVICE2023-000085
684-4550-2350 95.35
Total : 451.16
204724 2/23/2023 74737 GOSCH FORD 1052298 BLANKET PURCHASE ORDER CITY VEHICLE PARTS & SUPPLIES2023-000086
684-4550-2350 299.02
BLANKET PURCHASE ORDER1052299
32Page:

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02/23/2023
Voucher List
City of Hemet
33 2:06:03PM
Page:vchlist
Bank code : 001
Voucher Date Vendor Invoice PO # Description/Account Amount 204724 2/23/2023 (Continued)74737 GOSCH FORD
CITY VEHICLE PARTS & SUPPLIES2023-000086
684-4550-2350 516.49
BLANKET PURCHASE ORDER1052369
CITY VEHICLE PARTS & SUPPLIES2023-000086
684-4550-2350 210.70
BLANKET PURCHASE ORDER1052383
CITY VEHICLE PARTS & SUPPLIES2023-000086
684-4550-2350 57.40
BLANKET PURCHASE ORDER1052384
CITY VEHICLE PARTS & SUPPLIES2023-000086
684-4550-2350 8.20
BLANKET PURCHASE ORDER1052417
CITY VEHICLE PARTS & SUPPLIES2023-000086
684-4550-2350 327.01
BLANKET PURCHASE ORDER1052705
CITY VEHICLE PARTS & SUPPLIES2023-000086
684-4550-2350 74.97
2023 FORD LIGHTNING2023 LIGHTNING
2023 Ford Lightning using ARPA funds2023-000518
270-7007-5400 74,985.73
Total : 76,479.52
204725 2/23/2023 74737 GOSCH FORD 2022 ESCAPE 2022 FORD ESCAPE SE HYBRID 2022 Ford Escape SE Hybrid2023-000537
224-4102-5400 36,119.94
Total : 36,119.94
204726 2/23/2023 98451 GRADO, NOCELLE 108796 REFUND - CLOSED UTILITY ACCT

REFUND - CLOSED UTILITY ACCT
571-0835 71.44
Total : 71.44
204727 2/23/2023 71673 GRAINGER 9601436737 BLANKET PURCHASE ORDER PARTS & SUPPLIES2023-000087
684-4550-2350 118.50
33Page:

11.A

02/23/2023
Voucher List
City of Hemet
34 2:06:03PM
Page:vchlist
Bank code : 001
Voucher Date Vendor Invoice PO # Description/Account Amount (Continued) Total : 118.50 204727 2/23/2023 71673 71673 GRAINGER 204728 2/23/2023 94586 H A S A INC 870064 BLANKET PURCHASE ORDER AS NEEDED MULIT-CHLOR 12.5% SODIUM2023-000002
571-9000-2450 355.61
BLANKET PURCHASE ORDER870067
AS NEEDED MULIT-CHLOR 12.5% SODIUM2023-000002
571-9000-2450 355.61
BLANKET PURCHASE ORDER870965
AS NEEDED MULIT-CHLOR 12.5% SODIUM2023-000002
571-9000-2450 403.03
Total : 1,114.25
204729 2/23/2023 94365 HALL, TYLER REQ 012323 PER DIEM, SWAT TEAM LEADER, SAN DIEGO

PER DIEM, SWAT TEAM LEADER, SAN DIEGO
110-3000-2560 407.00
Total : 407.00
204730 2/23/2023 75359 HALTOM, LYNETTE MAR 2023 PAYMENT IN LIEU OF MEDICAL INS

PAYMENT IN LIEU OF MEDICAL INS
689-2150-2400 740.00
Total : 740.00
204731 2/23/2023 79661 HAMPTON, MARILYN MAR 2023 PAYMENT IN LIEU OF MEDICAL INS

PAYMENT IN LIEU OF MEDICAL INS
689-2150-2400 664.00
Total : 664.00
204732 2/23/2023 77286 HARRIS AND ASSOCIATES INC 55459 LMD/SMD/CFD FORMATION SERVICES 22/23 LMD/SMD/CFD FORMATION SERVICES 22/23~2023-000301
229-8317-2710 7,499.80
LMD/SMD/CFD FORMATION SERVICES 22/2355462
LMD/SMD/CFD FORMATION SERVICES 22/23~2023-000301
229-8320-2710 3,700.00
LMD/SMD/CFD FORMATION SERVICES 22/2355463
LMD/SMD/CFD FORMATION SERVICES 22/23~2023-000301
228-8318-2710 3,339.68
34Page:

11.A

02/23/2023
Voucher List
City of Hemet
35 2:06:03PM
Page:vchlist
Bank code : 001
Voucher Date Vendor Invoice PO # Description/Account Amount 204732 2/23/2023 (Continued)77286 HARRIS AND ASSOCIATES INC LMD/SMD/CFD FORMATION SERVICES 22/2355466
LMD/SMD/CFD FORMATION SERVICES 22/23~2023-000301
229-8319-2710 1,263.00
Total : 15,802.48
204733 2/23/2023 91362 HARSANY, DOUGLAS 145623 REFUND CLOSED UTILITY ACCOUNT

REFUND CLOSED UTILITY ACCOUNT
571-0835 82.89
Total : 82.89
204734 2/23/2023 69103 HEMET FIREFIGHTER ASSOC Ben505544 HEMET FIRE FIGHTER ASSOC: PAYMENT HEMET FIRE FIGHTER ASSOC: Payment
750-2160 12,214.50
Total : 12,214.50
204735 2/23/2023 98452 HEMET FLOORING PLUS 141451 REFUND - CLOSED UTILITY ACCT

REFUND - CLOSED UTILITY ACCT
571-0835 2.92
Total : 2.92
204736 2/23/2023 29915 HEMET INDUSTRIAL SUPPLY 59200 PARTS & SUPPLIES PARTS & SUPPLIES2023-000117
571-9000-2450 76.89
Total : 76.89
204737 2/23/2023 89709 HEMET MID MANAGER'S ASSOC Ben505536 HEMET MID-MANAGERS ASSOC: PAYMENT HEMET MID-MANAGERS ASSOC: Payment
750-2169 726.00
Total : 726.00
204738 2/23/2023 92386 HEMET NON-SWORN POLICE Ben505548 NON-SWORN POLICE EE ASSOC: PAYMENT NON-SWORN POLICE EE ASSOC: Payment
750-2166 750.00
Total : 750.00
204739 2/23/2023 70906 HEMET POLICE MGMT ASSOCIATION Ben505538 POLICE MANAGEMENT UNION: PAYMENT 35Page:

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02/23/2023
Voucher List
City of Hemet
36 2:06:03PM
Page:vchlist
Bank code : 001
Voucher Date Vendor Invoice PO # Description/Account Amount 204739 2/23/2023 (Continued)70906 HEMET POLICE MGMT ASSOCIATION POLICE MANAGEMENT UNION: Payment
750-2167 1,280.00
Total : 1,280.00
204740 2/23/2023 69934 HEMET TRUE VALUE HARDWARE 9302 TOOLS AND SUPPLIES PARTS & SUPPLIES2023-000041
221-4200-2450 46.78
TOOLS AND SUPPLIES9393
PARTS & SUPPLIES2023-000041
254-4600-2450 2.82
TOOLS AND SUPPLIES9661
PARTS & SUPPLIES2023-000041
221-4200-2450 42.21
TOOLS AND SUPPLIES9700
PARTS & SUPPLIES2023-000041
221-4200-2450 509.79
Total : 601.60
204741 2/23/2023 30608 HEMET VALLEY TOOL 167399 BLANKET PO FOR SMALL TOOL SERVICE SMALL TOOL SERVICE2023-000042
221-4200-2450 10.82
BLANKET PO FOR SMALL TOOL SERVICE168357
SMALL TOOL SERVICE2023-000042
225-8250-2450 85.91
Total : 96.73
204742 2/23/2023 69110 HEMET, CITY OF POLICE ASSOC Ben505550 HEMET POLICE ASSOCIATION: PAYMENT HEMET POLICE ASSOCIATION: Payment
750-2165 6,815.00
Total : 6,815.00
204746 2/23/2023 18626 HEMET, CITY OF WATER 10303 DEPARTMENT WATER BILLS

DEPARTMENT WATER BILLS
225-8250-2110 76.88
DEPARTMENT WATER BILLS10304
36Page:

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02/23/2023
Voucher List
City of Hemet
37 2:06:03PM
Page:vchlist
Bank code : 001
Voucher Date Vendor Invoice PO # Description/Account Amount 204746 2/23/2023 (Continued)18626 HEMET, CITY OF WATER

DEPARTMENT WATER BILLS
225-8250-2110 48.24
DEPARTMENT WATER BILLS10305

DEPARTMENT WATER BILLS
225-8250-2110 48.29
DEPARTMENT WATER BILLS1101

DEPARTMENT WATER BILLS
225-8250-2110 37.23
DEPARTMENT WATER BILLS1102

DEPARTMENT WATER BILLS
225-8250-2110 140.22
DEPARTMENT WATER BILLS1103

DEPARTMENT WATER BILLS
225-8250-2110 83.45
DEPARTMENT WATER BILLS111068

DEPARTMENT WATER BILLS
225-8250-2110 129.05
DEPARTMENT WATER BILLS121637

DEPARTMENT WATER BILLS
225-8250-2110 194.08
DEPARTMENT WATER BILLS1309

DEPARTMENT WATER BILLS
225-8250-2110 37.23
DEPARTMENT WATER BILLS1310

DEPARTMENT WATER BILLS
225-8250-2110 37.23
DEPARTMENT WATER BILLS1311

DEPARTMENT WATER BILLS
225-8250-2110 81.50
DEPARTMENT WATER BILLS1312

DEPARTMENT WATER BILLS
225-8250-2110 74.42
DEPARTMENT WATER BILLS1394

DEPARTMENT WATER BILLS
225-8250-2110 128.03
37Page:

11.A

02/23/2023
Voucher List
City of Hemet
38 2:06:03PM
Page:vchlist
Bank code : 001
Voucher Date Vendor Invoice PO # Description/Account Amount 204746 2/23/2023 (Continued)18626 HEMET, CITY OF WATER DEPARTMENT WATER BILLS145024

DEPARTMENT WATER BILLS
685-4560-2110 152.94
DEPARTMENT WATER BILLS145025

DEPARTMENT WATER BILLS
685-4560-2110 105.23
DEPARTMENT WATER BILLS1523

DEPARTMENT WATER BILLS
225-8250-2110 195.28
DEPARTMENT WATER BILLS1524

DEPARTMENT WATER BILLS
225-8250-2110 104.99
DEPARTMENT WATER BILLS2158

DEPARTMENT WATER BILLS
225-8250-2110 104.99
DEPARTMENT WATER BILLS2159

DEPARTMENT WATER BILLS
225-8250-2110 81.50
DEPARTMENT WATER BILLS2160

DEPARTMENT WATER BILLS
225-8250-2110 104.99
DEPARTMENT WATER BILLS2161

DEPARTMENT WATER BILLS
225-8250-2110 48.24
DEPARTMENT WATER BILLS2162

DEPARTMENT WATER BILLS
225-8250-2110 104.99
DEPARTMENT WATER BILLS2163

DEPARTMENT WATER BILLS
225-8250-2110 104.99
DEPARTMENT WATER BILLS2164

DEPARTMENT WATER BILLS
225-8250-2110 48.24
DEPARTMENT WATER BILLS2494

DEPARTMENT WATER BILLS
38Page:

11.A

02/23/2023
Voucher List
City of Hemet
39 2:06:03PM
Page:vchlist
Bank code : 001
Voucher Date Vendor Invoice PO # Description/Account Amount 204746 2/23/2023 (Continued)18626 HEMET, CITY OF WATER 225-8250-2110 171.60
DEPARTMENT WATER BILLS2495

DEPARTMENT WATER BILLS
225-8250-2110 93.09
DEPARTMENT WATER BILLS2710

DEPARTMENT WATER BILLS
225-8250-2110 133.97
DEPARTMENT WATER BILLS2711

DEPARTMENT WATER BILLS
225-8250-2110 104.99
DEPARTMENT WATER BILLS2748

DEPARTMENT WATER BILLS
110-4250-2110 104.99
DEPARTMENT WATER BILLS2749

DEPARTMENT WATER BILLS
110-4250-2110 30.15
DEPARTMENT WATER BILLS2750

DEPARTMENT WATER BILLS
110-4250-2110 105.76
DEPARTMENT WATER BILLS2752

DEPARTMENT WATER BILLS
110-4250-2110 234.97
DEPARTMENT WATER BILLS2769

DEPARTMENT WATER BILLS
110-4250-2110 99.30
DEPARTMENT WATER BILLS2784

DEPARTMENT WATER BILLS
110-4250-2110 106.28
DEPARTMENT WATER BILLS2893

DEPARTMENT WATER BILLS
225-8250-2110 104.99
DEPARTMENT WATER BILLS2894

DEPARTMENT WATER BILLS
110-4250-2110 97.91
DEPARTMENT WATER BILLS296
39Page:

11.A

02/23/2023
Voucher List
City of Hemet
40 2:06:03PM
Page:vchlist
Bank code : 001
Voucher Date Vendor Invoice PO # Description/Account Amount 204746 2/23/2023 (Continued)18626 HEMET, CITY OF WATER

DEPARTMENT WATER BILLS
110-4250-2110 141.54
DEPARTMENT WATER BILLS297

DEPARTMENT WATER BILLS
110-4250-2110 115.38
DEPARTMENT WATER BILLS298

DEPARTMENT WATER BILLS
110-4250-2110 95.51
DEPARTMENT WATER BILLS3044

DEPARTMENT WATER BILLS
225-8250-2110 48.24
DEPARTMENT WATER BILLS3045

DEPARTMENT WATER BILLS
225-8250-2110 48.24
DEPARTMENT WATER BILLS3091

DEPARTMENT WATER BILLS
225-8250-2110 48.24
DEPARTMENT WATER BILLS357

DEPARTMENT WATER BILLS
685-4560-2110 80.76
DEPARTMENT WATER BILLS359

DEPARTMENT WATER BILLS
685-4560-2110 189.43
DEPARTMENT WATER BILLS398

DEPARTMENT WATER BILLS
685-4560-2110 80.76
DEPARTMENT WATER BILLS401

DEPARTMENT WATER BILLS
685-4560-2110 252.17
DEPARTMENT WATER BILLS402

DEPARTMENT WATER BILLS
685-4560-2110 690.53
DEPARTMENT WATER BILLS403

DEPARTMENT WATER BILLS
685-4560-2110 41.30
40Page:

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02/23/2023
Voucher List
City of Hemet
41 2:06:03PM
Page:vchlist
Bank code : 001
Voucher Date Vendor Invoice PO # Description/Account Amount 204746 2/23/2023 (Continued)18626 HEMET, CITY OF WATER DEPARTMENT WATER BILLS405

DEPARTMENT WATER BILLS
685-4560-2110 638.69
DEPARTMENT WATER BILLS406

DEPARTMENT WATER BILLS
685-4560-2110 127.22
DEPARTMENT WATER BILLS407

DEPARTMENT WATER BILLS
685-4560-2110 681.11
DEPARTMENT WATER BILLS414

DEPARTMENT WATER BILLS
225-8250-2110 93.14
DEPARTMENT WATER BILLS416

DEPARTMENT WATER BILLS
225-8250-2110 37.23
DEPARTMENT WATER BILLS419

DEPARTMENT WATER BILLS
685-4560-2110 81.48
DEPARTMENT WATER BILLS427

DEPARTMENT WATER BILLS
110-4250-2110 104.99
DEPARTMENT WATER BILLS443

DEPARTMENT WATER BILLS
225-8250-2110 335.77
DEPARTMENT WATER BILLS47952

DEPARTMENT WATER BILLS
685-4560-2110 134.75
DEPARTMENT WATER BILLS4826

DEPARTMENT WATER BILLS
225-8250-2110 81.50
DEPARTMENT WATER BILLS4832

DEPARTMENT WATER BILLS
225-8250-2110 104.99
DEPARTMENT WATER BILLS48355

DEPARTMENT WATER BILLS
41Page:

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02/23/2023
Voucher List
City of Hemet
42 2:06:03PM
Page:vchlist
Bank code : 001
Voucher Date Vendor Invoice PO # Description/Account Amount 204746 2/23/2023 (Continued)18626 HEMET, CITY OF WATER 110-4250-2110 263.25
DEPARTMENT WATER BILLS4843

DEPARTMENT WATER BILLS
225-8250-2110 104.99
DEPARTMENT WATER BILLS48605

DEPARTMENT WATER BILLS
225-8250-2110 110.09
DEPARTMENT WATER BILLS5016

DEPARTMENT WATER BILLS
225-8250-2110 81.50
DEPARTMENT WATER BILLS51496

DEPARTMENT WATER BILLS
225-8250-2110 30.15
DEPARTMENT WATER BILLS52033

DEPARTMENT WATER BILLS
225-8250-2110 41.16
DEPARTMENT WATER BILLS52222

DEPARTMENT WATER BILLS
225-8250-2110 72.43
DEPARTMENT WATER BILLS527

DEPARTMENT WATER BILLS
225-8250-2110 97.91
DEPARTMENT WATER BILLS54115

DEPARTMENT WATER BILLS
225-8250-2110 48.24
DEPARTMENT WATER BILLS54124

DEPARTMENT WATER BILLS
225-8250-2110 37.23
DEPARTMENT WATER BILLS54125

DEPARTMENT WATER BILLS
225-8250-2110 30.15
DEPARTMENT WATER BILLS54348

DEPARTMENT WATER BILLS
685-4560-2110 128.86
DEPARTMENT WATER BILLS54804
42Page:

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02/23/2023
Voucher List
City of Hemet
43 2:06:03PM
Page:vchlist
Bank code : 001
Voucher Date Vendor Invoice PO # Description/Account Amount 204746 2/23/2023 (Continued)18626 HEMET, CITY OF WATER

DEPARTMENT WATER BILLS
225-8250-2110 37.95
DEPARTMENT WATER BILLS55894

DEPARTMENT WATER BILLS
225-8250-2110 30.15
DEPARTMENT WATER BILLS7339

DEPARTMENT WATER BILLS
225-8250-2110 81.50
DEPARTMENT WATER BILLS74444

DEPARTMENT WATER BILLS
225-8250-2110 104.99
DEPARTMENT WATER BILLS7458

DEPARTMENT WATER BILLS
225-8250-2110 104.99
DEPARTMENT WATER BILLS7635

DEPARTMENT WATER BILLS
225-8250-2110 48.24
DEPARTMENT WATER BILLS7839

DEPARTMENT WATER BILLS
225-8250-2110 48.24
DEPARTMENT WATER BILLS7841

DEPARTMENT WATER BILLS
225-8250-2110 105.04
DEPARTMENT WATER BILLS7876

DEPARTMENT WATER BILLS
225-8250-2110 105.04
DEPARTMENT WATER BILLS789

DEPARTMENT WATER BILLS
225-8250-2110 104.99
DEPARTMENT WATER BILLS8033

DEPARTMENT WATER BILLS
225-8250-2110 104.99
DEPARTMENT WATER BILLS81275

DEPARTMENT WATER BILLS
685-4560-2110 76.46
43Page:

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02/23/2023
Voucher List
City of Hemet
44 2:06:03PM
Page:vchlist
Bank code : 001
Voucher Date Vendor Invoice PO # Description/Account Amount 204746 2/23/2023 (Continued)18626 HEMET, CITY OF WATER DEPARTMENT WATER BILLS8248

DEPARTMENT WATER BILLS
225-8250-2110 37.23
DEPARTMENT WATER BILLS998

DEPARTMENT WATER BILLS
225-8250-2110 125.65
Total : 10,074.62
204747 2/23/2023 97682 HIRSCH PIPE & SUPPLY CO INC 8722353 IRRIGATION SUPPLIES IRRIGATION SUPPLIES2023-000194
571-9000-2450 39.09
IRRIGATION SUPPLIES8739582
IRRIGATION SUPPLIES2023-000194
685-4560-2450 154.65
IRRIGATION SUPPLIES8742185
IRRIGATION SUPPLIES2023-000194
270-5739-5400 87.73
IRRIGATION SUPPLIES8745755
IRRIGATION SUPPLIES2023-000194
270-5739-5400 48.31
Total : 329.78
204748 2/23/2023 74732 HOME DEPOT CREDIT SERVICES 9417 MISC BUILDING/MAINTENANCE SUPPLIES MISC BUILDING/MAINTENANCE SUPPLIES2023-000043
110-4250-2450 1.63
MISC BUILDING/MAINTENANCE SUPPLIES2023-000043
685-4560-2450 702.51
MISC BUILDING/MAINTENANCE SUPPLIES2023-000043
225-8250-2450 688.83
MISC BUILDING/MAINTENANCE SUPPLIES9441
MISC BUILDING/MAINTENANCE SUPPLIES2023-000043
685-4560-2450 114.37
MISC BUILDING/MAINTENANCE SUPPLIES2023-000043
254-4650-2450 80.88
MISC BUILDING/MAINTENANCE SUPPLIES9508
44Page:

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02/23/2023
Voucher List
City of Hemet
45 2:06:03PM
Page:vchlist
Bank code : 001
Voucher Date Vendor Invoice PO # Description/Account Amount 204748 2/23/2023 (Continued)74732 HOME DEPOT CREDIT SERVICES MISC BUILDING/MAINTENANCE SUPPLIES2023-000043
110-3003-2450 108.85
MISC BUILDING/MAINTENANCE SUPPLIES9599
MISC BUILDING/MAINTENANCE SUPPLIES2023-000043
571-9000-2450 172.91
Total : 1,869.98
204749 2/23/2023 98453 HUNT, DARRELL 139100 REFUND - CLOSED UTILITY ACCT

REFUND - CLOSED UTILITY ACCT
571-0835 67.03
Total : 67.03
204750 2/23/2023 98306 IMPERIAL SPRINKLER SUPPLY 0009469601-002 PARKS LANDSCAPE MATERIALS PARKS LANDSCAPE MATERIALS2023-000430
110-4250-2450 992.95
Total : 992.95
204751 2/23/2023 98383 JACOB GREEN & ASSOCIATES INC 2192 JACOB GREEN AND ASSOCIATES JACOB GREEN AND ASSOCIATES FOR THE2023-000488
100-1200-2710 13,500.00
Total : 13,500.00
204752 2/23/2023 94142 JORDAN, DONNA N MAR 2023 REIMBURSE MEDICAL PREMIUM

REIMBURSE MEDICAL PREMIUM
689-2150-2400 1,622.88
Total : 1,622.88
204753 2/23/2023 37290 K M E FIRE APPARATUS CA 558818 BLANKET PURCHASE ORDER FIRE TRUCK PARTS & REPAIRS2023-000096
684-4550-2350 295.92
BLANKET PURCHASE ORDERCA 559197
FIRE TRUCK PARTS & REPAIRS2023-000096
684-4550-2350 1,075.35
Total : 1,371.27
204754 2/23/2023 97599 KARNAIR HVAC SUPPLY INC 103492 A/C PARTS & SUPPLIES 45Page:

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02/23/2023
Voucher List
City of Hemet
46 2:06:03PM
Page:vchlist
Bank code : 001
Voucher Date Vendor Invoice PO # Description/Account Amount 204754 2/23/2023 (Continued)97599 KARNAIR HVAC SUPPLY INC A/C PARTS & SUPPLIES2023-000134
685-4560-2450 66.07
Total : 66.07
204755 2/23/2023 96675 KOA CORPORATION JB96109-29 CIP 5697, 5698, 5699 MC SWEENY FARMS CO#2 - for additional work needed in2021-000173
370-5698-5500 3,549.94
CO#2 - for additional work needed in2021-000173
370-5699-5500 3,549.94
CO#2 - for additional work needed in2021-000173
370-5697-5500 3,549.95
Total : 10,649.83
204756 2/23/2023 38761 LAKE HEMET MUNICIPAL WATER DIS 01010008500 DEPT WATER BILLS

DEPT WATER BILLS
685-4560-2110 140.84
DEPT WATER BILLS01050024001

DEPT WATER BILLS
228-8273-2110 72.64
DEPT WATER BILLS01050034401

DEPT WATER BILLS
228-8273-2110 45.06
DEPT WATER BILLS01070001401

DEPT WATER BILLS
228-8283-2110 57.56
DEPT WATER BILLS01070025002

DEPT WATER BILLS
225-8250-2110 95.82
DEPT WATER BILLS05021102701

DEPT WATER BILLS
225-8250-2110 42.33
DEPT WATER BILLS10000032200

DEPT WATER BILLS
110-4250-2110 518.12
46Page:

11.A

02/23/2023
Voucher List
City of Hemet
47 2:06:03PM
Page:vchlist
Bank code : 001
Voucher Date Vendor Invoice PO # Description/Account Amount (Continued) Total : 972.37 204756 2/23/2023 38761 38761 LAKE HEMET MUNICIPAL WATER DIS 204757 2/23/2023 91673 LEXIPOL LLC INVLEX14659 ANNUAL LAW ENFORCEMENT POLICY UPDATE MAN ANNUAL LAW ENFORCEMENT POLICY UPDATE2023-000554
110-3013-2400 7,170.51
Total : 7,170.51
204758 2/23/2023 42595 LEXIS NEXIS MATTHEW BENDER,INC 0099590535 CALIFORNIA CODES

CALIFORNIA CODES
100-1800-2220 187.48
Total : 187.48
204759 2/23/2023 98006 LIBERTY MENS RESTORATION 024 NEIGHBORHOOD CLEAN UP SERVICES CO#1 - Increased Not to Exceed amount2023-000280
270-3004-2450 62.56
NEIGHBORHOOD CLEAN UP SERVICES23
CO#1 - Increased Not to Exceed amount2023-000280
270-3004-2450 6,500.00
Total : 6,562.56
204760 2/23/2023 98444 LOPEZ, MARTHA HPD2023-1 DUI CHECKPOINT CATERING

DUI CHECKPOINT CATERING
130-3005-2250 480.00
Total : 480.00
204761 2/23/2023 98454 LOSIER, VALERIE 151340 REFUND - CLOSED UTILITY ACCT

REFUND - CLOSED UTILITY ACCT
571-0835 74.50
Total : 74.50
204762 2/23/2023 82468 LOWE'S OF HEMET STORE #1556 4229 MISC BUILDING/MAINTENANCE SUPPLIES MISC BUILDING/MAINTENANCE SUPPLIES2023-000045
110-3003-2850 67.96
MISC BUILDING/MAINTENANCE SUPPLIES2023-000045
221-4200-2450 32.01
MISC BUILDING/MAINTENANCE SUPPLIES2023-000045
225-8250-2450 25.72
47Page:

11.A

02/23/2023
Voucher List
City of Hemet
48 2:06:03PM
Page:vchlist
Bank code : 001
Voucher Date Vendor Invoice PO # Description/Account Amount 204762 2/23/2023 (Continued)82468 LOWE'S OF HEMET STORE #1556 MISC BUILDING/MAINTENANCE SUPPLIES2023-000045
110-3002-2700 38.95
MISC BUILDING/MAINTENANCE SUPPLIES2023-000045
571-9000-2450 418.43
MISC BUILDING/MAINTENANCE SUPPLIES2023-000045
685-4560-2450 2,345.25
MISC BUILDING/MAINTENANCE SUPPLIES6212
MISC BUILDING/MAINTENANCE SUPPLIES2023-000045
110-3243-2450 427.68
MISC BUILDING/MAINTENANCE SUPPLIES2023-000045
110-3241-2450 51.24
MISC BUILDING/MAINTENANCE SUPPLIES6451
MISC BUILDING/MAINTENANCE SUPPLIES2023-000045
110-3002-2700 618.84
MISC BUILDING/MAINTENANCE SUPPLIES6469
MISC BUILDING/MAINTENANCE SUPPLIES2023-000045
571-9000-2250 18.04
MISC BUILDING/MAINTENANCE SUPPLIES2023-000045
684-4550-2350 74.80
MISC BUILDING/MAINTENANCE SUPPLIES2023-000045
110-4250-2450 271.17
MISC BUILDING/MAINTENANCE SUPPLIES2023-000045
571-9000-2450 450.25
Total : 4,840.34
204763 2/23/2023 96563 M PINO & ASSOCIATES INC 1562 PD PRE-EMPLOYMENT BACKGROUND INVESTIGATI PRE-EMPLOYMENT BACKGROUND INVESTIGATION2023-000289
115-3000-2710 456.00
PD PRE-EMPLOYMENT BACKGROUND INVESTIGATI1580
PRE-EMPLOYMENT BACKGROUND INVESTIGATION2023-000289
115-3000-2710 1,292.00
Total : 1,748.00
204764 2/23/2023 84166 MACOMBER, CHRISTINE REQ 022023 PLATT RIDGE REPEATER SITE LICENSE PLATT RIDGE RADIO SITE LICENSE AGMT2023-000574
48Page:

11.A

02/23/2023
Voucher List
City of Hemet
49 2:06:03PM
Page:vchlist
Bank code : 001
Voucher Date Vendor Invoice PO # Description/Account Amount 204764 2/23/2023 (Continued)84166 MACOMBER, CHRISTINE
110-3013-2400 5,363.00
PLATT RIDGE RADIO SITE LICENSE AGMT2023-000574
110-3200-2400 5,300.00
PLATT RIDGE RADIO SITE LICENSE AGMT2023-000574
221-4200-2400 2,100.00
PLATT RIDGE RADIO SITE LICENSE AGMT2023-000574
254-4600-2400 2,100.00
PLATT RIDGE RADIO SITE LICENSE AGMT2023-000574
571-9000-2400 2,100.00
PLATT RIDGE RADIO SITE LICENSE AGMT2023-000574
684-4550-2400 2,100.00
PLATT RIDGE RADIO SITE LICENSE AGMT2023-000574
685-4560-2400 2,100.00
Total : 21,163.00
204765 2/23/2023 98428 MAKER, CHRISTOPHER REQ 012523 PER DIEM, DUI SEMINAR, LAGUNA WOODS

PER DIEM, DUI SEMINAR, LAGUNA WOODS
115-3005-2560 407.00
Total : 407.00
204766 2/23/2023 96159 MARTINEZ, MARTHA REQ 022123 REIMB EXPENSE, COFFEE PODS

REIMB EXPENSE, COFFEE PODS
110-3000-2250 115.97
Total : 115.97
204767 2/23/2023 69940 MCNIE, COLIN MAR 2023 PAYMENT IN LIEU OF MEDICAL INS

PAYMENT IN LIEU OF MEDICAL INS
689-2150-2400 4,493.96
Total : 4,493.96
204768 2/23/2023 98456 MEDINA, ALBERTO 126962 REFUND - CLOSED UTILITY ACCT

REFUND - CLOSED UTILITY ACCT
571-0835 88.90
Total : 88.90
49Page:

11.A

02/23/2023
Voucher List
City of Hemet
50 2:06:03PM
Page:vchlist
Bank code : 001
Voucher Date Vendor Invoice PO # Description/Account Amount 204769 2/23/2023 93414 MEDPRO WASTE DISPOSAL, LLC 745947 11750- MEDICAL WASTE AND DISPOSAL 11750- MEDICAL WASTE AND DISPOSAL
110-3200-2400 32.90
Total : 32.90
204770 2/23/2023 92702 MERCHANTS BUILDING MNTCE LLC 719383 JANITORIAL SERVICES BLANKET PURCHASE ORDER - CITY MANAGER2023-000021
685-4560-2400 12,412.94
Total : 12,412.94
204771 2/23/2023 79170 MICRO MOBILE TIRE COMPANY 86073 BLANKET PURCHASE ORDER TIRES/SERVICE2023-000099
684-4550-2350 160.00
Total : 160.00
204772 2/23/2023 98382 MIDAMERICA BOOKS 561497 BOOKS
BOOKS
363-6102-2222 482.63
BOOKS561529
BOOKS
363-6102-2222 910.07
Total : 1,392.70
204773 2/23/2023 83281 MOUAT, MICHAEL REQ 011023 PER DIEM, POST MGMT, SAN DIEGO

PER DIEM, POST MGMT, SAN DIEGO
110-3000-2560 333.00
Total : 333.00
204774 2/23/2023 98455 MUNGUIA, MIRIAM 147155 REFUND - CLOSED UTILITY ACCT

REFUND - CLOSED UTILITY ACCT
571-0835 98.48
Total : 98.48
204775 2/23/2023 90859 N I GOVERNMENT SERVICES INC 23012907301 SATELLITE PHONE

SATELLITE PHONE
110-3243-2450 87.35
50Page:

11.A

02/23/2023
Voucher List
City of Hemet
51 2:06:03PM
Page:vchlist
Bank code : 001
Voucher Date Vendor Invoice PO # Description/Account Amount (Continued) Total : 87.35 204775 2/23/2023 90859 90859 N I GOVERNMENT SERVICES INC 204776 2/23/2023 60450 NAPA AUTO PARTS 153749 AUTO PARTS & SUPPLIES AUTO PARTS & SUPPLIES2023-000100
684-4550-2350 569.50
AUTO PARTS & SUPPLIES153994
AUTO PARTS & SUPPLIES2023-000100
684-4550-2350 45.04
AUTO PARTS & SUPPLIES154074
AUTO PARTS & SUPPLIES2023-000100
684-4550-2350 171.61
AUTO PARTS & SUPPLIES154095
AUTO PARTS & SUPPLIES2023-000100
684-4550-2350 93.95
AUTO PARTS & SUPPLIES154116
AUTO PARTS & SUPPLIES2023-000100
684-4550-2350 613.14
AUTO PARTS & SUPPLIES154140
AUTO PARTS & SUPPLIES2023-000100
684-4550-2350 121.01
AUTO PARTS & SUPPLIES154238

AUTO PARTS & SUPPLIES
684-4550-2350 -18.00
AUTO PARTS & SUPPLIES154275
AUTO PARTS & SUPPLIES2023-000100
684-4550-2350 393.34
AUTO PARTS & SUPPLIES154310
AUTO PARTS & SUPPLIES2023-000100
684-4550-2350 345.05
AUTO PARTS & SUPPLIES154328
AUTO PARTS & SUPPLIES2023-000100
684-4550-2350 75.81
AUTO PARTS & SUPPLIES1543332
AUTO PARTS & SUPPLIES2023-000100
684-4550-2350 218.44
AUTO PARTS & SUPPLIES154927
51Page:

11.A

02/23/2023
Voucher List
City of Hemet
52 2:06:03PM
Page:vchlist
Bank code : 001
Voucher Date Vendor Invoice PO # Description/Account Amount 204776 2/23/2023 (Continued)60450 NAPA AUTO PARTS
AUTO PARTS & SUPPLIES2023-000100
684-4550-2350 117.75
AUTO PARTS & SUPPLIES155192
AUTO PARTS & SUPPLIES2023-000100
684-4550-2350 189.73
AUTO PARTS & SUPPLIES155194
AUTO PARTS & SUPPLIES2023-000100
684-4550-2350 58.87
AUTO PARTS & SUPPLIES155201
AUTO PARTS & SUPPLIES2023-000100
684-4550-2350 89.68
AUTO PARTS & SUPPLIES155226
AUTO PARTS & SUPPLIES2023-000100
684-4550-2350 52.01
AUTO PARTS & SUPPLIES155249
AUTO PARTS & SUPPLIES2023-000100
684-4550-2350 35.51
Total : 3,172.44
204777 2/23/2023 96349 NEIL FLORES 46096 TOOLS
TOOLS
684-4550-2850 46.65
Total : 46.65
204778 2/23/2023 98457 NEW LAND FOOD INC 141016 REFUND - CLOSED UTILITY ACCT

REFUND - CLOSED UTILITY ACCT
571-0835 141.84
REFUND - CLOSED UTILITY ACCT141247

REFUND - CLOSED UTILITY ACCT
571-0835 73.88
Total : 215.72
204779 2/23/2023 96020 NUTRIEN AG SOLUTIONS 50198401 LANDSCAPE MATERIALS CHEMICALS LANDSCAPE MATERIALS CHEMICALS2023-000118
225-8250-2450 1,148.85
52Page:

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02/23/2023
Voucher List
City of Hemet
53 2:06:03PM
Page:vchlist
Bank code : 001
Voucher Date Vendor Invoice PO # Description/Account Amount 204779 2/23/2023 (Continued)96020 NUTRIEN AG SOLUTIONS LANDSCAPE MATERIALS CHEMICALS2023-000118
110-4250-2450 1,148.85
LANDSCAPE MATERIALS CHEMICALS50225981
LANDSCAPE MATERIALS CHEMICALS2023-000118
571-9000-2450 360.59
LANDSCAPE MATERIALS CHEMICALS50225982
LANDSCAPE MATERIALS CHEMICALS2023-000118
110-4250-2450 54.38
Total : 2,712.67
204780 2/23/2023 72291 OFFICE DEPOT 288354199001 OFFICE SUPPLIES OFFICE SUPPLIES2023-000047
110-3007-2250 63.77
OFFICE SUPPLIES292414073001
OFFICE SUPPLIES2023-000047
110-3007-2250 39.11
Total : 102.88
204781 2/23/2023 96597 OPENDOOR LABS INC 147384 REFUND CLSD UTIL 436 N THOMPSON REFUND CLSD UTIL 436 N THOMPSON
571-0835 93.05
Total : 93.05
204782 2/23/2023 90418 O'REILLY AUTO PARTS 2895-345324 PARTS/SUPPLIES

PARTS/SUPPLIES
684-4550-2350 -116.18
PARTS/SUPPLIES2895-351921

PARTS/SUPPLIES
684-4550-2350 -12.68
BLANKET PURCHASE ORDER2895-361603
AUTO PARTS/SUPPLIES2023-000102
684-4550-2350 61.28
BLANKET PURCHASE ORDER2895-363574
AUTO PARTS/SUPPLIES2023-000102
684-4550-2350 79.74
53Page:

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02/23/2023
Voucher List
City of Hemet
54 2:06:03PM
Page:vchlist
Bank code : 001
Voucher Date Vendor Invoice PO # Description/Account Amount 204782 2/23/2023 (Continued)90418 O'REILLY AUTO PARTS
BLANKET PURCHASE ORDER2895-363739
AUTO PARTS/SUPPLIES2023-000102
684-4550-2350 26.47
BLANKET PURCHASE ORDER2895-364105
AUTO PARTS/SUPPLIES2023-000102
684-4550-2350 63.69
BLANKET PURCHASE ORDER2895-364200
AUTO PARTS/SUPPLIES2023-000102
684-4550-2350 205.54
BLANKET PURCHASE ORDER2895-364390
AUTO PARTS/SUPPLIES2023-000102
684-4550-2350 41.14
BLANKET PURCHASE ORDER2895-366179
AUTO PARTS/SUPPLIES2023-000102
684-4550-2350 33.06
BLANKET PURCHASE ORDER2895-366849
AUTO PARTS/SUPPLIES2023-000102
684-4550-2350 69.21
Total : 451.27
204783 2/23/2023 98458 OROZCO, GABRIEL 85343 REFUND - CLOSED UTILITY ACCT

REFUND - CLOSED UTILITY ACCT
571-0835 100.00
Total : 100.00
204784 2/23/2023 30380 OVERNIGHT INDUSTRIAL SUPPLY 24361 JANITORIAL SUPPLIES JANITORIAL SUPPLIES2023-000138
110-3241-2450 120.33
JANITORIAL SUPPLIES24362
JANITORIAL SUPPLIES2023-000138
110-3241-2450 11.42
JANITORIAL SUPPLIES24363
JANITORIAL SUPPLIES2023-000138
110-3241-2450 299.93
JANITORIAL SUPPLIES24364
54Page:

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02/23/2023
Voucher List
City of Hemet
55 2:06:03PM
Page:vchlist
Bank code : 001
Voucher Date Vendor Invoice PO # Description/Account Amount 204784 2/23/2023 (Continued)30380 OVERNIGHT INDUSTRIAL SUPPLY JANITORIAL SUPPLIES2023-000138
110-3241-2450 435.16
JANITORIAL SUPPLIES24365
JANITORIAL SUPPLIES2023-000138
110-3241-2450 568.93
JANITORIAL SUPPLIES24378
JANITORIAL SUPPLIES2023-000138
685-4560-2450 63.08
JANITORIAL SUPPLIES24395
JANITORIAL SUPPLIES2023-000138
685-4560-2450 474.93
Total : 1,973.78
204785 2/23/2023 94751 P R I MANAGEMENT GROUP REQ 020923 REDACTING RECORDS WEBINAR,

REDACTING RECORDS WEBINAR,
110-3007-2560 381.60
Total : 381.60
204786 2/23/2023 82115 PACKHAM & TOOMEY INC 2023057 UNDERGROUND STORAGE TANK0.00INSPECTION/R UNDERGROUND STORAGE TANK2023-000139
685-4560-2400 135.00
UNDERGROUND STORAGE TANK0.00INSPECTION/R2023058
UNDERGROUND STORAGE TANK2023-000139
685-4560-2400 135.00
Total : 270.00
204787 2/23/2023 94367 PARKHOUSE TIRE, INC 2010937307 BLANKET PURCHASE ORDER TIRES, TUBES, SUPPLIES & SERVICES2023-000103
684-4550-2350 1,131.09
Total : 1,131.09
204788 2/23/2023 92239 PINNEY, DEBRA MAR 2023 PYMT IN LIEU OF MEDICAL INSURANCE

PYMT IN LIEU OF MEDICAL INSURANCE
689-2150-2400 1,324.03
Total : 1,324.03
55Page:

11.A

02/23/2023
Voucher List
City of Hemet
56 2:06:03PM
Page:vchlist
Bank code : 001
Voucher Date Vendor Invoice PO # Description/Account Amount 204789 2/23/2023 74951 PITNEY BOWES PURCHASE POWER 10777393 POSTAGE BY PHONE RESET

POSTAGE BY PHONE RESET
160-6100-2250 1,094.45
Total : 1,094.45
204790 2/23/2023 70826 POST AND PARCEL PLUS 30 PACKAGING/MAILING SERVICE

PACKAGING/MAILING SERVICE
684-4550-2350 97.09
Total : 97.09
204791 2/23/2023 97903 PRECISION CONCRETE CUTTING COH011123-02 FOR SIDEWALK REPAIRS PER ATTACHED AGREEM FOR SIDEWALK REPAIRS PER ATTACHED2023-000121
221-4200-2400 10,036.40
Total : 10,036.40
204792 2/23/2023 96467 PRINTMYSTUFF.COM 396072 BLANKET PO FOR PRINTING NEEDS PRINTING SERVICES2023-000050
100-1100-2250 1,573.76
BLANKET PO FOR PRINTING NEEDS396367
PRINTING SERVICES2023-000050
100-1200-2250 99.51
BLANKET PO FOR PRINTING NEEDS396860
PRINTING SERVICES2023-000050
100-1200-2250 108.77
Total : 1,782.04
204793 2/23/2023 98061 PUBLIC TRUST ADVISORS LLC 311589 INVESTMENT MANAGEMENT SERVICES

INVESTMENT MANAGEMENT SERVICES
100-1500-2710 4,770.83
Total : 4,770.83
204794 2/23/2023 53916 QUINN, DAVID MAR 2023 REIMBURSE MEDICAL INS PREMUIM

REIMBURSE MEDICAL INS PREMUIM
689-2150-2400 2,002.80
Total : 2,002.80
204795 2/23/2023 69252 R S G, INC I009822 PROVIDE SUCCESSOR AGENCY SUCCESSOR 56Page:

11.A

02/23/2023
Voucher List
City of Hemet
57 2:06:03PM
Page:vchlist
Bank code : 001
Voucher Date Vendor Invoice PO # Description/Account Amount 204795 2/23/2023 (Continued)69252 R S G, INC
PROVIDE SUCCESSOR AGENCY SUCCESSOR2023-000513
396-8100-2710 1,870.00
Total : 1,870.00
204796 2/23/2023 12114 READYREFRESH 03A6700409188 DRINKING WATER DELIVERY SERVICE AT PD, C DRINKING WATER DELIVERY SERVICE AT PD,2023-000051
100-1100-2250 5.16
DRINKING WATER DELIVERY SERVICE AT PD, C13A0026743690
DRINKING WATER DELIVERY SERVICE AT PD,2023-000051
110-3243-2450 16.00
Total : 21.16
204797 2/23/2023 72917 REINBOLT, DAN REQ 021323 REIMB EXPENSE, LODGING & PARKING

REIMB EXPENSE, LODGING & PARKING
110-3000-2560 248.27
Total : 248.27
204798 2/23/2023 89482 RICHARDS, REBECCA ANN MAR 2023 PAYMENT IN LIEU OF MEDICAL INS

PAYMENT IN LIEU OF MEDICAL INS
689-2150-2400 476.00
Total : 476.00
204799 2/23/2023 98460 RIVERA, MEDY 54081 REFUND - CLOSED UTILITY ACCT

REFUND - CLOSED UTILITY ACCT
571-0835 134.16
Total : 134.16
204800 2/23/2023 81622 RIVERSIDE, COUNTY OF (FM) FM0000026695 NORTH MOUNTAIN LEASE - PSEC SJ023 JULY 2022 - JUNE 2023 ~2023-000182
110-3013-2400 629.16
Total : 629.16
204801 2/23/2023 75734 RIVERSIDE, COUNTY OF (IT) PE0000000755 HPD PSEC SUBSCRIPTION FEE YEAR THREE OF FIVE AT 50% OF THE FULLY2023-000284
115-3013-2710 14,912.64
57Page:

11.A

02/23/2023
Voucher List
City of Hemet
58 2:06:03PM
Page:vchlist
Bank code : 001
Voucher Date Vendor Invoice PO # Description/Account Amount (Continued) Total : 14,912.64 204801 2/23/2023 75734 75734 RIVERSIDE, COUNTY OF (IT) 204802 2/23/2023 98459 ROSAS, CHRISTOPHER / AMY 138787 REFUND - CLOSED UTILITY ACCT

REFUND - CLOSED UTILITY ACCT
571-0835 61.03
Total : 61.03
204803 2/23/2023 76780 RUSSO, JOHN MAR 2023 PYMT IN LIEU OF MEDICAL INS

PYMT IN LIEU OF MEDICAL INS
689-2150-2400 953.81
Total : 953.81
204804 2/23/2023 69109 S E I U LOCAL 721 Ben505558 SEIU CONTRIBUTIONS: PAYMENT SEIU CONTRIBUTIONS: Payment
750-2163 1,861.80
SEIU OTHER CONTRIBUTIONS: Payment
750-2163 35.50
Total : 1,897.30
204805 2/23/2023 78085 SAN BERNARDINO, COUNTY OF (SD) 22-110-022 AMMO PRACTICE FOR ACADEMY TRAINEES AMMO PRACTICE~2023-000572
110-3003-2560 2,760.00
Total : 2,760.00
204806 2/23/2023 80107 SAN DIEGO, COUNTY OF H0223 AUTOPSY OBSERVER SAFETY CLOTHING

AUTOPSY OBSERVER SAFETY CLOTHING
110-3002-2700 36.00
Total : 36.00
204807 2/23/2023 70507 SERNA, FRANK MAR 2023 PYMT IN LIEU OF MEDICAL INSURANCE

PYMT IN LIEU OF MEDICAL INSURANCE
689-2150-2400 282.00
Total : 282.00
204808 2/23/2023 97683 SHINE CITY CAR WASH 013123 BLANKET PURCHASE ORDER CITY VEHICLE CAR WASH2023-000108
684-4550-2350 474.00
58Page:

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02/23/2023
Voucher List
City of Hemet
59 2:06:03PM
Page:vchlist
Bank code : 001
Voucher Date Vendor Invoice PO # Description/Account Amount (Continued) Total : 474.00 204808 2/23/2023 97683 97683 SHINE CITY CAR WASH 204809 2/23/2023 92966 SKYLINE SAFETY AND SUPPLY 7172 STREET MAINT & SAFETY SUPPLIES STREET MAINT & SAFETY SUPPLIES2023-000125
254-4600-2450 95.17
Total : 95.17
204810 2/23/2023 58450 SMART & FINAL 099244 FOOD AND BREAKROOM SUPPLIES FOOD AND BREAKROOM SUPPLIES~2023-000053
110-3200-2250 62.58
FOOD AND BREAKROOM SUPPLIES411200
FOOD AND BREAKROOM SUPPLIES~2023-000053
110-3003-2700 127.69
Total : 190.27
204811 2/23/2023 58695 SNODGRASS JR, JAMES R MAR 2023 REIMB MEDICAL INSURANCE PREMIUM

REIMB MEDICAL INSURANCE PREMIUM
689-2150-2400 1,489.47
Total : 1,489.47
204812 2/23/2023 98401 SOCAL PPE, LLC 5024 SEWING,REPAIRS

SEWING,REPAIRS
115-3241-2700 1,182.00
SEWING/REPAIRS5025

SEWING/REPAIRS
115-3241-2700 226.66
Total : 1,408.66
204813 2/23/2023 88558 SOURCE GRAPHICS 124873 PLOTTER CALIBRATION

PLOTTER CALIBRATION
680-1935-2450 411.63
Total : 411.63
204818 2/23/2023 59145 SOUTHERN CALIFORNIA EDISON 600000520877 ELECTRIC BILLS

ELECTRIC BILLS
225-8250-2105 8,405.81
ELECTRIC BILLS700008961935
59Page:

11.A

02/23/2023
Voucher List
City of Hemet
60 2:06:03PM
Page:vchlist
Bank code : 001
Voucher Date Vendor Invoice PO # Description/Account Amount 204818 2/23/2023 (Continued)59145 SOUTHERN CALIFORNIA EDISON

ELECTRIC BILLS
221-4200-2105 181.16
ELECTRIC BILLS700009625171

ELECTRIC BILLS
221-4200-2105 72.25
ELECTRIC BILLS700009727225

ELECTRIC BILLS
225-8250-2105 19.26
ELECTRIC BILLS700016968576

ELECTRIC BILLS
225-8250-2105 12.19
ELECTRIC BILLS700019417525

ELECTRIC BILLS
225-8250-2105 27.03
ELECTRIC BILLS700024523664

ELECTRIC BILLS
225-8250-2105 177.98
ELECTRIC BILLS700033219211

ELECTRIC BILLS
227-8266-2105 240.70

ELECTRIC BILLS
228-8266-2105 15.20
ELECTRIC BILLS700037380915

ELECTRIC BILLS
228-8270-2105 30.33
ELECTRIC BILLS700058660388

ELECTRIC BILLS
225-8250-2105 68.19
ELECTRIC BILLS700077564577

ELECTRIC BILLS
225-8250-2105 72.43

ELECTRIC BILLS
221-4200-2105 96.11
ELECTRIC BILLS700077989559

ELECTRIC BILLS
60Page:

11.A

02/23/2023
Voucher List
City of Hemet
61 2:06:03PM
Page:vchlist
Bank code : 001
Voucher Date Vendor Invoice PO # Description/Account Amount 204818 2/23/2023 (Continued)59145 SOUTHERN CALIFORNIA EDISON 221-4200-2105 133.27
ELECTRIC BILLS700102299476

ELECTRIC BILLS
228-8267-2105 49.38

ELECTRIC BILLS
227-8267-2105 66.82
ELECTRIC BILLS700104894834

ELECTRIC BILLS
685-4560-2105 327.63
ELECTRIC BILLS700113168429

ELECTRIC BILLS
225-8250-2105 58.28

ELECTRIC BILLS
221-4200-2105 90.04
ELECTRIC BILLS700135519148

ELECTRIC BILLS
225-8250-2105 10.92
ELECTRIC BILLS700140161206

ELECTRIC BILLS
227-8270-2105 261.26

ELECTRIC BILLS
221-4200-2105 70.14

ELECTRIC BILLS
227-8276-2105 129.44

ELECTRIC BILLS
228-8276-2105 43.78

ELECTRIC BILLS
228-8290-2105 14.87

ELECTRIC BILLS
228-8270-2105 14.87
ELECTRIC BILLS700145586940

ELECTRIC BILLS
225-8250-2105 13.03
ELECTRIC BILLS700145660496
61Page:

11.A

02/23/2023
Voucher List
City of Hemet
62 2:06:03PM
Page:vchlist
Bank code : 001
Voucher Date Vendor Invoice PO # Description/Account Amount 204818 2/23/2023 (Continued)59145 SOUTHERN CALIFORNIA EDISON

ELECTRIC BILLS
225-8250-2105 42.18
ELECTRIC BILLS700145713040

ELECTRIC BILLS
225-8250-2105 62.81
ELECTRIC BILLS700145761944

ELECTRIC BILLS
221-4200-2105 42.18
ELECTRIC BILLS700157456912

ELECTRIC BILLS
228-8272-2105 13.54
ELECTRIC BILLS700159541301

ELECTRIC BILLS
227-8268-2105 50.78

ELECTRIC BILLS
228-8268-2105 51.53
ELECTRIC BILLS700161530508

ELECTRIC BILLS
225-8250-2105 27.60
ELECTRIC BILLS700162626406

ELECTRIC BILLS
225-8250-2105 14.61
ELECTRIC BILLS700169591309

ELECTRIC BILLS
225-8250-2105 15.31
ELECTRIC BILLS700191972946

ELECTRIC BILLS
228-8270-2105 211.64
ELECTRIC BILLS700196257518

ELECTRIC BILLS
228-8289-2105 14.61
ELECTRIC BILLS700196335724

ELECTRIC BILLS
228-8289-2105 63.31
ELECTRIC BILLS700196480820
62Page:

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02/23/2023
Voucher List
City of Hemet
63 2:06:03PM
Page:vchlist
Bank code : 001
Voucher Date Vendor Invoice PO # Description/Account Amount 204818 2/23/2023 (Continued)59145 SOUTHERN CALIFORNIA EDISON

ELECTRIC BILLS
228-8289-2105 14.48
ELECTRIC BILLS700197050187

ELECTRIC BILLS
227-8289-2105 81.83
ELECTRIC BILLS700197324316

ELECTRIC BILLS
221-4200-2105 192.20
ELECTRIC BILLS700201673552

ELECTRIC BILLS
221-4200-2105 114.13
ELECTRIC BILLS700203783102

ELECTRIC BILLS
221-4200-2105 66.87
ELECTRIC BILLS700203815232

ELECTRIC BILLS
227-8265-2105 91.59
ELECTRIC BILLS700203829275

ELECTRIC BILLS
228-8265-2105 14.04
ELECTRIC BILLS700245442073

ELECTRIC BILLS
225-8250-2105 151.87
ELECTRIC BILLS700251307341

ELECTRIC BILLS
225-8250-2105 121.39
ELECTRIC BILLS700265330208

ELECTRIC BILLS
221-4200-2105 80.42
ELECTRIC BILLS700266681134

ELECTRIC BILLS
221-4200-2105 35.02
ELECTRIC BILLS700269765128

ELECTRIC BILLS
228-8265-2105 24.66
63Page:

11.A

02/23/2023
Voucher List
City of Hemet
64 2:06:03PM
Page:vchlist
Bank code : 001
Voucher Date Vendor Invoice PO # Description/Account Amount 204818 2/23/2023 (Continued)59145 SOUTHERN CALIFORNIA EDISON ELECTRIC BILLS700271158995

ELECTRIC BILLS
221-4200-2105 73.18

ELECTRIC BILLS
227-8276-2105 51.09
ELECTRIC BILLS700275216730

ELECTRIC BILLS
221-4200-2105 108.69

ELECTRIC BILLS
225-8250-2105 82.92
ELECTRIC BILLS700283554282

ELECTRIC BILLS
254-4650-2105 922.65
ELECTRIC BILLS700291020252

ELECTRIC BILLS
685-4560-2105 1,538.59
ELECTRIC BILLS700297094674

ELECTRIC BILLS
225-8250-2105 138.61
ELECTRIC BILLS700297774785

ELECTRIC BILLS
225-8250-2105 88.20
ELECTRIC BILLS700301114316

ELECTRIC BILLS
227-8273-2105 83.58
ELECTRIC BILLS700311859892

ELECTRIC BILLS
225-8250-2105 18.13
ELECTRIC BILLS700317596939

ELECTRIC BILLS
221-4200-2105 67.88

ELECTRIC BILLS
225-8250-2105 68.48
ELECTRIC BILLS700320429036

ELECTRIC BILLS
64Page:

11.A

02/23/2023
Voucher List
City of Hemet
65 2:06:03PM
Page:vchlist
Bank code : 001
Voucher Date Vendor Invoice PO # Description/Account Amount 204818 2/23/2023 (Continued)59145 SOUTHERN CALIFORNIA EDISON 225-8250-2105 43.24
ELECTRIC BILLS700333541618

ELECTRIC BILLS
225-8250-2105 158.23
ELECTRIC BILLS700343727931

ELECTRIC BILLS
225-8250-2105 20.26

ELECTRIC BILLS
685-4560-2105 242.18
ELECTRIC BILLS700351156414

ELECTRIC BILLS
221-4200-2105 37.64
ELECTRIC BILLS700351498237

ELECTRIC BILLS
221-4200-2105 103.70
ELECTRIC BILLS700355335191

ELECTRIC BILLS
228-8265-2105 215.32
ELECTRIC BILLS700382314329

ELECTRIC BILLS
225-8250-2105 1,194.48
ELECTRIC BILLS700387655591

ELECTRIC BILLS
571-9000-2105 7,915.46
ELECTRIC BILLS700392724853

ELECTRIC BILLS
225-8250-2105 48.10
ELECTRIC BILLS700395043961

ELECTRIC BILLS
228-8278-2105 14.48

ELECTRIC BILLS
227-8277-2105 36.64

ELECTRIC BILLS
227-8278-2105 50.36

ELECTRIC BILLS
65Page:

11.A

02/23/2023
Voucher List
City of Hemet
66 2:06:03PM
Page:vchlist
Bank code : 001
Voucher Date Vendor Invoice PO # Description/Account Amount 204818 2/23/2023 (Continued)59145 SOUTHERN CALIFORNIA EDISON 228-8277-2105 28.65
ELECTRIC BILLS700406638996

ELECTRIC BILLS
225-8250-2105 37.64
ELECTRIC BILLS700406675675

ELECTRIC BILLS
225-8250-2105 23.22
ELECTRIC BILLS700415644842

ELECTRIC BILLS
227-8284-2105 22.94
ELECTRIC BILLS700439058117

ELECTRIC BILLS
225-8250-2105 66.51
ELECTRIC BILLS700439104896

ELECTRIC BILLS
221-4200-2105 102.45
ELECTRIC BILLS700444338856

ELECTRIC BILLS
228-8299-2105 13.67
ELECTRIC BILLS700476963693

ELECTRIC BILLS
221-4200-2105 45.41

ELECTRIC BILLS
225-8250-2105 71.63
ELECTRIC BILLS700480688190

ELECTRIC BILLS
225-8250-2105 13.93
ELECTRIC BILLS700487283382

ELECTRIC BILLS
225-8250-2105 27.60
ELECTRIC BILLS700489756680

ELECTRIC BILLS
228-8285-2105 13.18

ELECTRIC BILLS
227-8285-2105 15.08
66Page:

11.A

02/23/2023
Voucher List
City of Hemet
67 2:06:03PM
Page:vchlist
Bank code : 001
Voucher Date Vendor Invoice PO # Description/Account Amount 204818 2/23/2023 (Continued)59145 SOUTHERN CALIFORNIA EDISON ELECTRIC BILLS700492639297

ELECTRIC BILLS
227-8280-2105 33.40
ELECTRIC BILLS700493767430

ELECTRIC BILLS
221-4200-2105 52.21
ELECTRIC BILLS700493783897

ELECTRIC BILLS
227-8306-2105 59.00
ELECTRIC BILLS700499979167

ELECTRIC BILLS
685-4560-2105 764.85
ELECTRIC BILLS700519837895

ELECTRIC BILLS
571-9000-2105 422.11
ELECTRIC BILLS700528559108

ELECTRIC BILLS
225-8250-2105 160.50
ELECTRIC BILLS700538781894

ELECTRIC BILLS
110-4250-2105 93.63
ELECTRIC BILLS700543535201

ELECTRIC BILLS
227-8280-2105 221.06
ELECTRIC BILLS700546454695

ELECTRIC BILLS
221-4200-2105 643.59
ELECTRIC BILLS700563616827

ELECTRIC BILLS
227-8271-2105 59.96

ELECTRIC BILLS
228-8271-2105 29.16
ELECTRIC BILLS700564308456

ELECTRIC BILLS
225-8250-2105 42.35
67Page:

11.A

02/23/2023
Voucher List
City of Hemet
68 2:06:03PM
Page:vchlist
Bank code : 001
Voucher Date Vendor Invoice PO # Description/Account Amount 204818 2/23/2023 (Continued)59145 SOUTHERN CALIFORNIA EDISON ELECTRIC BILLS700570235257

ELECTRIC BILLS
227-8290-2105 17.00

ELECTRIC BILLS
227-8276-2105 247.26
ELECTRIC BILLS700574514977

ELECTRIC BILLS
685-4560-2105 13.10
ELECTRIC BILLS700575572782

ELECTRIC BILLS
225-8250-2105 271.09
ELECTRIC BILLS700575629669

ELECTRIC BILLS
110-3013-2800 103.99
ELECTRIC BILLS700575649069

ELECTRIC BILLS
221-4200-2105 2,580.44
ELECTRIC BILLS700591565052

ELECTRIC BILLS
571-9000-2105 600.63
ELECTRIC BILLS700595735244

ELECTRIC BILLS
225-8250-2105 36.08

ELECTRIC BILLS
221-4200-2105 58.69
ELECTRIC BILLS700597642306

ELECTRIC BILLS
221-4200-2105 10.92
ELECTRIC BILLS700597649982

ELECTRIC BILLS
225-8250-2105 71.85
ELECTRIC BILLS700601161584

ELECTRIC BILLS
571-9000-2105 97.21
ELECTRIC BILLS700606777682
68Page:

11.A

02/23/2023
Voucher List
City of Hemet
69 2:06:03PM
Page:vchlist
Bank code : 001
Voucher Date Vendor Invoice PO # Description/Account Amount 204818 2/23/2023 (Continued)59145 SOUTHERN CALIFORNIA EDISON

ELECTRIC BILLS
685-4560-2105 188.72
ELECTRIC BILLS700609251384

ELECTRIC BILLS
225-8250-2105 34.53
ELECTRIC BILLS700620070322

ELECTRIC BILLS
227-8264-2105 163.08
ELECTRIC BILLS700623523017

ELECTRIC BILLS
225-8250-2105 14.88
ELECTRIC BILLS700624554449

ELECTRIC BILLS
225-8250-2105 25.90
ELECTRIC BILLS700626829707

ELECTRIC BILLS
227-8289-2105 55.31
ELECTRIC BILLS700634165028

ELECTRIC BILLS
685-4560-2105 13.10
ELECTRIC BILLS700722882541

ELECTRIC BILLS
227-8288-2105 28.32
ELECTRIC BILLS700723796967

ELECTRIC BILLS
227-8288-2105 81.04
ELECTRIC BILLS700723824047

ELECTRIC BILLS
227-8288-2105 63.23
ELECTRIC BILLS8010986763

ELECTRIC BILLS
225-8250-2105 82.04
ELECTRIC BILLS8011001772

ELECTRIC BILLS
227-8280-2105 357.39
69Page:

11.A

02/23/2023
Voucher List
City of Hemet
70 2:06:03PM
Page:vchlist
Bank code : 001
Voucher Date Vendor Invoice PO # Description/Account Amount (Continued) Total : 33,902.59 204818 2/23/2023 59145 59145 SOUTHERN CALIFORNIA EDISON 204819 2/23/2023 59150 SOUTHERN CALIFORNIA GAS CO 01588594562 MONTHLY GAS BILLS

MONTHLY GAS BILLS
685-4560-2115 13.81
MONTHLY GAS BILLS03682435007

MONTHLY GAS BILLS
685-4560-2115 13.81
MONTHLY GAS BILLS08512433254

MONTHLY GAS BILLS
685-4560-2115 67.15
MONTHLY GAS BILLS09142433235

MONTHLY GAS BILLS
685-4560-2115 14.30
MONTHLY GAS BILLS12308894166

MONTHLY GAS BILLS
110-3013-2800 538.76
MONTHLY GAS BILLS13552433008

MONTHLY GAS BILLS
685-4560-2115 4,402.44
MONTHLY GAS BILLS14602433568

MONTHLY GAS BILLS
685-4560-2115 951.57
MONTHLY GAS BILLS16265395737

MONTHLY GAS BILLS
685-4560-2115 317.56
MONTHLY GAS BILLS168398631845

MONTHLY GAS BILLS
685-4560-2115 647.73
MONTHLY GAS BILLS16915239764

MONTHLY GAS BILLS
685-4560-2115 152.94
MONTHLY GAS BILLS17524233523

MONTHLY GAS BILLS
685-4560-2115 623.85
MONTHLY GAS BILLS17752433346
70Page:

11.A

02/23/2023
Voucher List
City of Hemet
71 2:06:03PM
Page:vchlist
Bank code : 001
Voucher Date Vendor Invoice PO # Description/Account Amount 204819 2/23/2023 (Continued)59150 SOUTHERN CALIFORNIA GAS CO

MONTHLY GAS BILLS
685-4560-2115 486.09
MONTHLY GAS BILLS17962433391

MONTHLY GAS BILLS
685-4560-2115 520.46
MONTHLY GAS BILLS19222435406

MONTHLY GAS BILLS
685-4560-2115 2,083.50
MONTHLY GAS BILLS19422505008

MONTHLY GAS BILLS
685-4560-2115 7,822.35
MONTHLY GAS BILLS19432435725

MONTHLY GAS BILLS
685-4560-2115 1,843.75
MONTHLY GAS BILLS20052532007

MONTHLY GAS BILLS
685-4560-2115 520.46
Total : 21,020.53
204820 2/23/2023 95470 SOUTHERN HILL NURSERY & 2179 LANDSCAPING MATERIAL & SUPPLIES LANDSCAPING MATERIAL & SUPPLIES2023-000200
225-8250-2450 4,245.35
LANDSCAPING MATERIAL & SUPPLIES2180
LANDSCAPING MATERIAL & SUPPLIES2023-000200
225-8250-2450 3,491.10
LANDSCAPING MATERIAL & SUPPLIES2184
LANDSCAPING MATERIAL & SUPPLIES2023-000200
685-4560-2400 2,844.60
LANDSCAPING MATERIAL & SUPPLIES2187
LANDSCAPING MATERIAL & SUPPLIES2023-000200
685-4560-2400 918.03
Total : 11,499.08
204821 2/23/2023 87262 SOUTHWEST LIFT & EQUIP INC 11639 BLANKET PURCHASE ORDER KONI STERTIL INSPECTION & REPAIRS2023-000110
71Page:

11.A

02/23/2023
Voucher List
City of Hemet
72 2:06:03PM
Page:vchlist
Bank code : 001
Voucher Date Vendor Invoice PO # Description/Account Amount 204821 2/23/2023 (Continued)87262 SOUTHWEST LIFT & EQUIP INC 685-4560-2450 995.87
Total : 995.87
204822 2/23/2023 98189 SPARKLETTS 22702263020823 WATER DELIVERY TO MULTIPLE DEPARTMENTS WATER DELIVERY2023-000499
110-3000-2250 330.15
Total : 330.15
204823 2/23/2023 60003 STANDARD INSURANCE CO Ben505540 VOLUNTARY AD&D INS: PAYMENT VOLUNTARY AD&D INS: Payment
750-2187 234.30
VOLUNTARY CHILD LIFE INS: Payment
750-2187 110.40
VOLUNTARY EMPLOYEE LIFE INS: Payment
750-2187 1,569.78
VOLUNTARY SPOUSE LIFE INS: Payment
750-2187 293.48
VOLUNTARY EMPLOYEE LIFE INS: Payment
750-2187 -2.94
VOLUNTARY AD&D INS: PAYMENT
750-2187 602.06
Total : 2,807.08
204824 2/23/2023 70870 STANDARD INSURANCE CO (LTD) Ben505528 LONG TERM DISABILITY: PAYMENT LONG TERM DISABILITY: Payment
750-2141 11,926.50
Total : 11,926.50
204825 2/23/2023 76654 STAPLES ADVANTAGE 3528421474 OFFICE SUPPLIES FOR ALL CITY DEPARTMENTS OFFICE SUPPLIES2023-000054
120-3300-2250 197.27
OFFICE SUPPLIES FOR ALL CITY DEPARTMENTS3529131598
OFFICE SUPPLIES2023-000054
110-3200-2250 676.16
OFFICE SUPPLIES FOR ALL CITY DEPARTMENTS3529131599
72Page:

11.A

02/23/2023
Voucher List
City of Hemet
73 2:06:03PM
Page:vchlist
Bank code : 001
Voucher Date Vendor Invoice PO # Description/Account Amount 204825 2/23/2023 (Continued)76654 STAPLES ADVANTAGE
OFFICE SUPPLIES2023-000054
120-3300-2250 518.76
OFFICE SUPPLIES3529131600

OFFICE SUPPLIES
110-3200-2250 -5.86
OFFICE SUPPLIES FOR ALL CITY DEPARTMENTS3529131601
OFFICE SUPPLIES2023-000054
110-3200-2250 5.86
OFFICE SUPPLIES FOR ALL CITY DEPARTMENTS3529947747
OFFICE SUPPLIES2023-000054
100-1200-2250 125.29
OFFICE SUPPLIES FOR ALL CITY DEPARTMENTS3529947751
OFFICE SUPPLIES2023-000054
100-1200-2250 25.44
OFFICE SUPPLIES FOR ALL CITY DEPARTMENTS3529947753
OFFICE SUPPLIES2023-000054
120-4100-2250 83.66
OFFICE SUPPLIES FOR ALL CITY DEPARTMENTS3529947754
OFFICE SUPPLIES2023-000054
254-4600-2250 21.99
OFFICE SUPPLIES2023-000054
254-4650-2250 21.99
OFFICE SUPPLIES2023-000054
571-9000-2250 34.81
OFFICE SUPPLIES FOR ALL CITY DEPARTMENTS3529947755
OFFICE SUPPLIES2023-000054
100-1400-2250 103.86
OFFICE SUPPLIES2023-000054
100-1401-2250 28.95
OFFICE SUPPLIES FOR ALL CITY DEPARTMENTS3530441793
OFFICE SUPPLIES2023-000054
100-1300-2250 460.12
OFFICE SUPPLIES FOR ALL CITY DEPARTMENTS3530441796
OFFICE SUPPLIES2023-000054
110-3007-2250 68.86
73Page:

11.A

02/23/2023
Voucher List
City of Hemet
74 2:06:03PM
Page:vchlist
Bank code : 001
Voucher Date Vendor Invoice PO # Description/Account Amount 204825 2/23/2023 (Continued)76654 STAPLES ADVANTAGE
OFFICE SUPPLIES FOR ALL CITY DEPARTMENTS3530441798
OFFICE SUPPLIES2023-000054
110-3007-2250 346.60
OFFICE SUPPLIES FOR ALL CITY DEPARTMENTS3530441800
OFFICE SUPPLIES2023-000054
571-9000-2250 467.29
Total : 3,181.05
204826 2/23/2023 93310 STRAIGHT LINE STEERING INC 215793 STEERING AND SUSPENSION REPAIRS BLANKET PO FOR STEERING AND SUSPENSION2023-000548
684-4550-2350 2,848.73
CORRECTING ENTRY TO CHARGE PREVIOUSLY2023-000548
684-4550-2350 -1,724.79
Total : 1,123.94
204827 2/23/2023 97206 SUNBELT RENTALS INC 135952730 EQUIPMENT RENTAL

EQUIPMENT RENTAL
685-4560-2400 268.43
EQUIPMENT RENTAL135952730-0001

EQUIPMENT RENTAL
225-8250-2450 550.78
Total : 819.21
204828 2/23/2023 97902 SUNDS, CANDACE EDUCAT 1 EDUCATIONAL REIMBURSEMENT

EDUCATIONAL REIMBURSEMENT
100-1402-1400 680.00
EDUCATIONAL REIMBURSEMENTEDUCAT 2

EDUCATIONAL REIMBURSEMENT
100-1402-1400 58.99
Total : 738.99
204829 2/23/2023 98243 SYLVESTER ROOFING COMPANY INC 12097 COVELL BUILDING GUTTER AND ROOF REPAIRS COVELL BUILDING GUTTER AND ROOF REPAIRS2023-000398
685-4560-5300 59,500.00
Total : 59,500.00
74Page:

11.A

02/23/2023
Voucher List
City of Hemet
75 2:06:03PM
Page:vchlist
Bank code : 001
Voucher Date Vendor Invoice PO # Description/Account Amount 204830 2/23/2023 71611 TAVARES, JOSE MAR 2023 PAYMENT IN LIEU OF MEDICAL INS

PAYMENT IN LIEU OF MEDICAL INS
689-2150-2400 176.00
Total : 176.00
204831 2/23/2023 76386 U S A BLUE BOOK 261697 WATER DEPT SUPPLIES & EQUIPMENT BLANKET PURCHASE ORDER WATER DEPT2023-000028
571-9000-2850 205.27
Total : 205.27
204832 2/23/2023 80956 U S BANK VOYAGER FLEET SYS 86912-3901 FUEL FUEL
110-3200-2623 532.81
FUEL
110-3000-2623 620.55
Total : 1,153.36
204834 2/23/2023 91112 UNIFIRST CORP 1895355 LAUNDRY CLEANING SERVICES UNIFORM CLEANING SVC2023-000057
221-4200-2700 23.40
LAUNDRY CLEANING SERVICES1895363
UNIFORM CLEANING SVC2023-000057
254-4650-2700 32.74
LAUNDRY CLEANING SERVICES1895364
UNIFORM CLEANING SVC2023-000057
254-4600-2700 19.41
LAUNDRY CLEANING SERVICES1897944
UNIFORM CLEANING SVC2023-000057
571-9000-2700 82.95
LAUNDRY CLEANING SERVICES1897945
UNIFORM CLEANING SVC2023-000057
110-4250-2700 10.32
LAUNDRY CLEANING SERVICES1897946
UNIFORM CLEANING SVC2023-000057
221-4200-2700 23.40
UNIFORM CLEANING SVC1897947
75Page:

11.A

02/23/2023
Voucher List
City of Hemet
76 2:06:03PM
Page:vchlist
Bank code : 001
Voucher Date Vendor Invoice PO # Description/Account Amount 204834 2/23/2023 (Continued)91112 UNIFIRST CORP

UNIFORM CLEANING SVC
685-4560-2700 35.41
LAUNDRY CLEANING SERVICES1897948
UNIFORM CLEANING SVC2023-000057
684-4550-2700 71.07
LAUNDRY CLEANING SERVICES1897950
UNIFORM CLEANING SVC2023-000057
685-4560-2400 14.49
LAUNDRY CLEANING SERVICES1897951
UNIFORM CLEANING SVC2023-000057
685-4560-2400 24.18
LAUNDRY CLEANING SERVICES1897952
UNIFORM CLEANING SVC2023-000057
685-4560-2400 5.36
LAUNDRY CLEANING SERVICES1897953
UNIFORM CLEANING SVC2023-000057
685-4560-2400 6.70
LAUNDRY CLEANING SERVICES1897954
UNIFORM CLEANING SVC2023-000057
685-4560-2400 79.84
LAUNDRY CLEANING SERVICES1897955
UNIFORM CLEANING SVC2023-000057
685-4560-2400 26.05
LAUNDRY CLEANING SERVICES1897956
UNIFORM CLEANING SVC2023-000057
685-4560-2400 4.83
LAUNDRY CLEANING SERVICES1897957
UNIFORM CLEANING SVC2023-000057
685-4560-2400 3.49
LAUNDRY CLEANING SERVICES1897958
UNIFORM CLEANING SVC2023-000057
685-4560-2400 12.90
LAUNDRY CLEANING SERVICES1897959
UNIFORM CLEANING SVC2023-000057
685-4560-2400 22.00
76Page:

11.A

02/23/2023
Voucher List
City of Hemet
77 2:06:03PM
Page:vchlist
Bank code : 001
Voucher Date Vendor Invoice PO # Description/Account Amount 204834 2/23/2023 (Continued)91112 UNIFIRST CORP
LAUNDRY CLEANING SERVICES1897964
UNIFORM CLEANING SVC2023-000057
110-4250-2700 10.37
UNIFORM CLEANING SVC2023-000057
225-8250-2700 10.37
UNIFORM CLEANING SVC2023-000057
228-8250-2700 10.36
LAUNDRY CLEANING SERVICES1897965
UNIFORM CLEANING SVC2023-000057
254-4650-2700 32.74
UNIFORM CLEANING SVC1897966
UNIFORM CLEANING SVC2023-000057
254-4600-2700 19.41
LAUNDRY CLEANING SERVICES1897967
UNIFORM CLEANING SVC2023-000057
110-4250-2700 10.38
LAUNDRY CLEANING SERVICES1900583
UNIFORM CLEANING SVC2023-000057
571-9000-2700 89.24
LAUNDRY CLEANING SERVICES1900586
UNIFORM CLEANING SVC2023-000057
685-4560-2700 25.14
LAUNDRY CLEANING SERVICES1900587
UNIFORM CLEANING SVC2023-000057
684-4550-2700 75.26
LAUNDRY CLEANING SERVICES1900592
UNIFORM CLEANING SVC2023-000057
110-4250-2700 11.73
UNIFORM CLEANING SVC2023-000057
225-8250-2700 11.73
UNIFORM CLEANING SVC2023-000057
228-8250-2700 11.72
LAUNDRY CLEANING SERVICES1900596
UNIFORM CLEANING SVC2023-000057
110-3003-2700 68.40
77Page:

11.A

02/23/2023
Voucher List
City of Hemet
78 2:06:03PM
Page:vchlist
Bank code : 001
Voucher Date Vendor Invoice PO # Description/Account Amount 204834 2/23/2023 (Continued)91112 UNIFIRST CORP
LAUNDRY CLEANING SERVICES1903196
UNIFORM CLEANING SVC2023-000057
684-4550-2700 75.26
LAUNDRY CLEANING SERVICES1903216
UNIFORM CLEANING SVC2023-000057
110-3003-2700 68.40
Total : 1,029.05
204835 2/23/2023 85686 UNIQUE MANAGEMENT SERVICES INC 6108947 UNIQUE MANAGEMENT COLLECTIONS Unique Management Services Contracting2023-000272
363-6100-2710 116.50
Total : 116.50
204836 2/23/2023 91443 UNITED ENGINEERING & CONST 04 CIP PROJECT 5734 FIRE TRAINING CENTER CO#1 - INCREASED PO BY $57,062 TO OVER2023-000279
115-5734-5500 21,580.00
CIP 5734 RETENTION HELD
115-2015 -1,079.00
Total : 20,501.00
204837 2/23/2023 73076 UNIVERSITY OF SOUTHERN CALIF 19679 FOUNDATION MEMBERSHIP RENEWAL

FOUNDATION MEMBERSHIP RENEWAL
571-9000-2400 468.25
Total : 468.25
204838 2/23/2023 98395 USA SHADE & FABRIC STRUCTURES 85273-1 SHADE STRUCTURE NFC FITNESS COURT INSTALLATION OF SHADE STRUCTURE PER2023-000534
270-5739-5400 16,400.00
SHADE STRUCTURE PLAY STRUCTURE85274-1
INSTALLATION OF SHADE STRUCTURE PER2023-000535
270-5739-5400 16,740.00
Total : 33,140.00
204839 2/23/2023 94778 VARELA, ARMANDO REQ 012323 PER DIEM, PRECISION RIFLE, SAN LUIS

PER DIEM, PRECISION RIFLE, SAN LUIS
110-3000-2560 277.50
78Page:

11.A

02/23/2023
Voucher List
City of Hemet
79 2:06:03PM
Page:vchlist
Bank code : 001
Voucher Date Vendor Invoice PO # Description/Account Amount (Continued) Total : 277.50 204839 2/23/2023 94778 94778 VARELA, ARMANDO 204840 2/23/2023 98426 VERITONE INC 295056 PLATAFORM FOR DATA REPORTING TO DEPT. OF DEPARTMENT OF JUSTICE DATA REPORTING2023-000550
110-3013-2400 6,600.00
Total : 6,600.00
204841 2/23/2023 80404 VERIZON WIRELESS 371868188-01 CELL PHONES/AIR CARDS

CELL PHONES/AIR CARDS
110-3013-2200 4,289.29
CELL PHONES/AIR CARDS771855254-03

CELL PHONES/AIR CARDS
100-1100-2200 447.40
CELL PHONES/AIR CARDS771855254-05

CELL PHONES/AIR CARDS
110-3241-2200 1,316.34
CELL PHONES/AIR CARDS771855254-08

CELL PHONES/AIR CARDS
110-3243-2450 2.00
CELL PHONES/AIR CARDS7718955254-04

CELL PHONES/AIR CARDS
110-3013-2200 5,027.93
Total : 11,082.96
204842 2/23/2023 98092 VICTORY OUTREACH HEMET J003 CLEAN UP SERVICES FOR RIGHT OF WAY AND

CLEAN UP SERVICES FOR RIGHT OF WAY AND
270-3004-2450 2,250.00
Total : 2,250.00
204843 2/23/2023 98464 WARD, CHARLENE REQ 021523 REFUND DUPLICATE BUSINESS LIC PMNT

REFUND DUPLICATE BUSINESS LIC PMNT
110-0835 44.00
Total : 44.00
204844 2/23/2023 98372 WATEARTH INC 0783 WATER DISTRIBUTION ANALYSIS CIP 5719 - WATER DISTRIBUTION ANALYSIS2023-000493
571-5719-2710 9,966.25
79Page:

11.A

02/23/2023
Voucher List
City of Hemet
80 2:06:03PM
Page:vchlist
Bank code : 001
Voucher Date Vendor Invoice PO # Description/Account Amount (Continued) Total : 9,966.25 204844 2/23/2023 98372 98372 WATEARTH INC 204845 2/23/2023 72569 WESTERN RIVERSIDE COUNCIL 1396 22/23 CLEAN CITIES COALITION DUES 22/23 CLEAN CITIES COALITION DUES2023-000412
224-8240-2400 10,000.00
Total : 10,000.00
204846 2/23/2023 98165 WILLDAN ENGINEERING 002-27630 BUILDING DIVISON CONSULTANT SERVICES Field inspections & permit tech2023-000407
120-3300-2610 115,577.16
BUILDING DIVISON CONSULTANT SERVICES002-27766
Field inspections & permit tech2023-000407
120-3300-2610 65,345.34
AGREEMENT WITH WILLDAN00418118
Citywide Sewer Replacement and Relining2023-000261
254-5653-2710 31,529.00
Total : 212,451.50
204847 2/23/2023 84944 WILSON, GREGORY REQ 020923 REIMB EXP, PARAMEDIC LIC RENEWAL

REIMB EXP, PARAMEDIC LIC RENEWAL
110-3241-2560 375.00
Total : 375.00
204848 2/23/2023 67735 WISEHART, DUANE A MAR 2023 PYMT IN LIEU OF MEDICAL INSURANCE

PYMT IN LIEU OF MEDICAL INSURANCE
689-2150-2400 1,028.00
Total : 1,028.00
204849 2/23/2023 98299 X-NAUT LLC 3088 CASES AND MOUNTING HARDWARE FOR TABLET C Flexgrip Skin 10D 12.9 G22023-000440
110-3241-5400 1,699.83
Flexgrip cooling case 12.9 black2023-000440
110-3241-5400 6,119.83
Double ball tough mount2023-000440
110-3241-5400 1,260.00
MagPower Reciever2023-000440
110-3241-5400 2,670.00
80Page:

11.A

02/23/2023
Voucher List
City of Hemet
81 2:06:03PM
Page:vchlist
Bank code : 001
Voucher Date Vendor Invoice PO # Description/Account Amount 204849 2/23/2023 (Continued)98299 X-NAUT LLC
Mag Power AMP2023-000440
110-3241-5400 1,980.00
USB-C to USB-C2023-000440
110-3241-5400 540.00
Total : 14,269.66
204850 2/23/2023 92326 ZOLL MEDICAL CORP 3631268 ZOLL MONITORS PN - 601-2231112-01~2023-000459
270-7004-5400 378,413.60
PN - 8300-000676~2023-000459
270-7004-5400 3,480.70
CPR-D-padz and CPR STat Padz connector2023-000459
270-7004-5400 2,795.60
Masimo rainbow RC-4 - 4FT, reusable EMS2023-000459
270-7004-5400 2,009.00
rainbow DCI SpO2/SpCO/SpMet Adult2023-000459
270-7004-5400 6,760.00
X Series - Worry Free Service Plan - 12023-000459
270-7004-5400 16,785.00
Zoll X Series Trade in Allowance (EMS2023-000459
270-7004-5400 -40,000.00
NEW Riverside Co Sales Tax
270-7004-5400 34,427.66
Total : 404,671.56
204851 2/23/2023 95741 ZORO TOOLS INC INV12132490 PD TOOLS / PARTS

PD TOOLS / PARTS
110-3003-2700 38.88
Total : 38.88
204852 2/23/2023 69591 ZUMAR INDUSTRIES, INC 98564 STREET SIGNS AND POSTS Street Signs and Posts2023-000112
221-4200-2450 1,245.65
Total : 1,245.65
81Page:

11.A

02/23/2023
Voucher List
City of Hemet
82 2:06:03PM
Page:vchlist
Bank code : 001
Voucher Date Vendor Invoice PO # Description/Account Amount Bank total : 1,766,538.15 216 Vouchers for bank code : 001 1,766,538.15Total vouchers :Vouchers in this report 216 I, Paul Espinoza, Interim Finance Director, do hereby
certify under penalty of perjury, that the materials have been furnished, the services rendered, or the labor
performed as described herein, and that the claim is a
just, due and unpaid obligation against the City of Hemet, and that I am authorized to authenticate and certify to said claim.
82Page:

11.A

City of Hemet
City Council Meeting

STAFF REPORT

Meeting: City Council Meeting - Mar 14 2023
Department: City Council
Submitted by: Mark Prestwich, City Manager
Paul Espinoza, Interim Finance Director;

☒ Receive and File ☐ Consent Calendar ☐ Business Item ☐ Public Hearing

TITLE:

Receive and File of the Annual Comprehensive Financial Report

RECOMMENDED ACTION:

It is respectfully recommended that the City Council:

Receive and file the Annual Comprehensive Financial Report for the Fiscal Year Ended June 30, 2022.

BACKGROUND:

The City is required to issue independent audited financial statements on an annual b asis. Following the close of each fiscal year, the City's external auditors conduct an audit of the City's financial records and assist in the compilation of the Annual Comprehensive Financial Report (ACFR). The objective of general purpose external financial reporting is accountability. The goal of a financial statement audit is to provide users with a reasonable assurance from an independent source that the information presented in the statements is reliable.

ANALYSIS:

The City’s financial statements h ave been audited by the City's outside auditors Van Lant and Fankhanel, LLP (VLF) a firm of certified public accountants. The goal of the independent audit was to provide reasonable assurance that the financial statements of the City for the fiscal year th at ended June 30, 2022, are free of material misstatement. The independent audit involved examining, on a test basis, evidence supporting the 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 auditor concluded, based upon the audit, that there was a reasonable basis for rendering an unqualified opinion that the City’s financial statements for the fiscal year ended June 30, 2022 were fairly presented in conformity with Generally Accepted Accounting Principals (GAAP). The independent auditor’s report is presented as the first component of the financial section of this report.

11.B

The report presents historical and comparative information that can be useful to City staff, Elected Officials, and external users, such as debt rating agencies, businesses, other public agencies, and the City's residents.

The City of Hemet's ACFR includes the following major sections and information:

Introductory Section
• Letter of Transmittal - prepared by management and used to communicate information on areas that may have an impact on the City's finances now and in the future. This includes economic factors as well as budget and management factors.

Financial Section (the main body of the annual report for current year information) • Independent Auditor’s Report – the City’s report card on the content of the annual report • Management’s Discussion and Analysis (MD&A) – provides an analytical overview of the City’s financial status
• Basic Financial Statements – show finances at a point in time (assets - liabilities) and throughout the year (revenues - expenditures), budget to actual revenues and expenditures, and cash flows • City-wide Statements – overview of financial information • Fund Financial Statements – a detailed look at funds, showing Balance Sheet and Statement of Revenues, Expenditures and Changes in Fund Balance
• Notes to the Financial Statements (Notes) – a narrative explanation that accompanies the Basic Financial Statements
Required Supplementary and Supplementary Information Sections • Budget to Actual Comparisons – for the General Fund and other select major funds • Pension Information – 7 years of pension funding information • OPEB Information – 4 years of OPEB funding information • A breakout of individual funds – for funds that were presented in a cumulative manner in the Financial Section
Statistical Section (current and historical information – up to 10 years) • Financial Trends
• Revenue Capacity Information
• Debt Capacity Information
• Demographic and Economic Information
• Operating Information

DISCUSSION:

General Fund Balance
The most notable measure of a City's financial health is the General Fund Balance. As presented in the Basic Financial Statements, the City's General Fund has a balance of $54 million as of June 30, 2022. This balance is comprised of a number of categories, as follows:
• $30,175,720 non-spendable, restricted, or committed resources. These include:
o $49,646 - prepaid items
o $2,064,374 - Measure U Prepaid Fire Engines and Communications Services o $1,674,448 - PEG Fees
o $8,555,534 - 20% Economic Stabilization Reserve
o $17,831,718 - Measure U fund balance
• $2,000,630 in assigned funds for continuing appropriations • $21,884,037 in unassigned fund balance

11.B

The unassigned fund balance (excluding Measure U) increased $10,173,117 over FY20-21.

The committed fund balance for Measure U increased by $2,289,084 (excluding the prepaid items).

With the financial stewardship of the Hemet City Council that prioritize d sound fiscal policies, the City of Hemet finished the year strong with higher -than-expected revenues and held expenditures within budget despite the challenges presented by the Covid-19 Pandemic.

Audit Findings:

During the audit process, VLF also issue s a Report on Internal Control over Financial Reporting and Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards.

VLF identified one Finding as described below:

Condition:

While performing audit procedures, we identified and proposed several material adjusting entries to the City’s accounting records. Furthermore, Statements on Auditing Standards No. 115, ”Communicating Internal Control Related Matters Identified in an Audit” s tates that “indicators of material weaknesses in internal control include: identification by the auditor of a material misstatement of the financial statements under audit in circumstances that indicate the misstatement would not have been detected by the entity’s internal control.”

Criteria:

The City’s management is responsible for establishing and maintaining effective internal controls over financial reporting to help ensure that appropriate goals and objectives are met. This responsibility includes the selection and application of accounting principles, ensuring that financial information is reliable and properly recorded, and evaluating and monitoring ongoing activities.

Potential Effect of Condition:

Internal controls not established to identify ma terial misstatements to the financial statements and ultimately could result in material misstatement to the financial statements.

Recommendation:

Therefore, in order to maintain the integrity of the accounting and financial reporting system, and to ensure timely reporting, we recommend that all balance sheet accounts and other selected accounts be analyzed on a monthly, quarterly, or other periodic basis as appropriate. We suggest a schedule of accounting functions to be performed monthly, quarterly, etc., be prepared with the provision for signing off by date and initials when the procedure is complete.

Views of Responsible Officials:

The City understands the critical importance of internal controls. Within the Finance Policies there are several inter nal controls in place to minimize errors and oversights. Due to unforeseeable staffing challenges that were presented to the Finance Department during this fiscal year, appropriate personnel were unavailable for key review processes prior to the formal audit process.

The Accounting Manager and Principal Accountant are among the professional staff that are able to prepare and review the year-end financial transactions and financial statement notes. It is the procedure to have the Principal Accountant monitor, maintain a nd record Capital Assets and Infrastructure while the Accounting Manager reviews them for content and accuracy.

11.B

The Accounting Manager prepares the majority of the year -end entries and has the Principal Accountant review them for content and accuracy pri or to posting and submission to the Finance Director for final review. In the event that the Accounting Manager or Principal Accountant is not present, the Accountant will assist in the review process.

Through this year’s audit process and for future years to come, staff has created several schedules and tracking mechanisms that will assist in ensuring the capture and accurate recording of the financial transactions. This will include monthly review and evaluation of general ledger accounts, tracking Capital Assets, and working with all other departments to educate and adhere to timely submissions of invoices.

These practices are being implemented to reduce the likelihood of this finding in the future.

STRATEGIC PLAN INTEGRATION:

GOAL THREE: COMMUNITY ENGAGEMENT
To connect and participate in a constant dialogue between members of the community, City staff, and elected officials to promote togetherness and positivity.

Objective 1: Deliver messaging to the Community that connects, is consistent, and relevant.

Objective 2: Increase transparency for the public.

Objective 3: Increase the community's pride within the City.

GOAL FIVE: ORGANIZATIONAL EFFECTIVENESS
To identify the work needed inside the City organization to effectively provide services to the community and ensure financial stability.

Objective 1: Operate in a financially sustainable manner.

Objective 2: Evaluate existing practices to ensure continuity with industry best practices.

Objective 3: Provide Council with policies that are consistent while lessening liabilities.

Objective 4: Increase employee retention by training and creating a positive workplace.

Objective 5: Streamline fire prevention coordination efforts.

FISCAL IMPACT:

There is no fiscal impact to report. The cost of preparing the annual report and the independent audit was included as part of the annual budget.

ATTACHMENT(S):

Hemet ACFR FY 2022

11.B

ANNUAL

COMPREHENSIVE

FINANCIAL REPORT

Fiscal Year Ending
June 30, 2022

CITY OF HEMET

CALIFORNIA

Malcolm Lilienthal – Mayor
Karlee Meyer – Mayor Pro-Tem
Russ Brown – Councilmember
Joe Males – Councilmember
Linda Krupa – Councilmember

PREPARED BY: CITY OF HEMET FINANCE DEPARTMENT

11.B

CITY OF HEMET, CALIFORNIA

ANNUAL COMPREHENSIVE FINANCIAL REPORT

Year Ended June 30, 2022

11.B

City of Hemet
Annual Comprehensive Financial Report
Year Ended June 30, 2022

TABLE OF CONTENTS
PAGE
I. INTRODUCTORY SECTION
Letter of transmittal i
O r ganizational Chart v
List of Principal Officials vi
GFOA ACFR Certificate of Achievemen t vii

II. FINANCIAL SECTION

Independent Audito
r’s Report 1

Management’s Discussion & Analysis 4

Basic Financial Statements:

G o v e r n m e n
t-wide Financial Statements:

Statement of Net Position 15
Statement of Activities 16

Fund Financial Statements:

Balance Sheet - Governmental Funds 18
Reconciliation of the Balance Sheet of Governmental Funds to the Statement of Net Position 20 Statement of Revenues, Expenditures, and Chan
ges in Fund Balances - Governmental Funds 21
Reconciliation of the Statem ent of Revenues, Expenditures, and Changes in Fund Balances of Governmental Funds to t he Statement of Activities

23 Proprietar y Funds:

Statement of Net Position 24
Statement of Revenues, Expenses, and Chan
ges in Net Position 25
Statement of Cash Flows 26
Fiduciar y Funds:

Statement of Net Position 27
Statement of Chan ges in Net Position 28

Notes to Financial Statements 29

Required Supplementar
y Information:

Schedule of Revenues, Expenditures, and Chan ges in Fund Balance - Budget and Actual:

General Fund 60
Sewer and Storm Drain 61
ARPA 63

62 Schedule of Chan ges in the Net Pension Liability – Miscellaneous Plan 63 Schedule of Chan ges in the Net Pension Liability – Safety Plan 65 Schedule of Contributions – Agent-Multiple Employer Pension Plans 67 Schedule of Chan ges in the Net OPEB Liability 68
Notes to Required Supplementar y Information 70

Supplementar
y Information:

Schedule of Revenues, Expenditures, and Chan
ges in Fund Balances - Budget and Actual:

Measure U Operatin g Fund Activity 71
B r i d ges/Streets/Traffic Signals Capital Projects Fund 72 Non-Ma jor Governmental Funds: 73
Combinin g Balance Sheet 7 6
Combinin g Statement of Revenues, Expenditures, and Changes in Fund Balances 82

11.B

City of Hemet
Annual Comprehensive Financial Report
Year Ended June 30, 2022

TABLE OF CONTENTS - Continued
PAGE
Supplementary Information - Continued:

Schedule of Revenues, Expenditures, and Chan ges in Fund Balances - Budget and Actual:

Public Safet y Towing 88
G a s T a x 89
Measure A 90
Air Pollution Reduction 91
L i ghting/Landscaping Maintenance 92
Post Prop 218 Li ghting 9 3
Post Prop 218 Landscape 94
Public Works CFD 95
Asset Seizure 96
Public Safet y Grants 97
Public Safet y CFD 98
COPS/AB 3229 99
Local Law Enforcement Block Gran t 100
Communit y Development Block Grant 101
General Plan 102
H O M E P r ogram 103
CalHome Gran t 104
2001 - 2008 HOME Pro gram 105
N e i ghborhood Stabilization Program Grant 106
Housin g Authority 107
Indian Gamin g Grants 108
Public Meetin g Facilities 109
General Facilities 110
Flood Control 111
Law Enforcement Facilities 112
Fire Facilities 113
Park Developmen t 114
V a l l e y Wide DVL Park 115
L i b r a r y Facilities 116
Equipment Replacemen t 117
General Capital 118
LaSalle Librar y Endowment Permanent Fund 119
Internal Service Funds: 120
Combinin g Statement of Net Position 121
Combinin g Statement of Revenues, Expenses, and Changes in Net Position 123 Combinin g Statement of Cash Flows 125
Custodial Funds: 127
Combinin g Statement of Fiduciary Net Position 128
Combinin g Statement of Changes in Fiduciary Net Position 129

III. STATISTICAL SECTION 130
Net Position b y Component 131
Chan ge in Net Position 132
Fund Balance of Governmental Funds 137
Chan ges in Fund Balances of Governmental Funds 139
Own Source Revenues 141
Assessed Value and Estimated Actual Value of Taxable Property 142 Propert y Tax Rates – Direct and Overlapping Governments 143 Principal Propert y Taxpayers 144
Propert y Tax Levies and Collections 145
Ratios of Outstandin g Debt by Type 146
Ratios of General Bonded Debt Outstandin g 147

11.B

City of Hemet
Annual Comprehensive Financial Report
Year Ended June 30, 2022

TABLE OF CONTENTS - Continued
PAGE
III. STATISTICAL SECTION - Continued
Direct and Overlappin g Governmental Activities Debt 148 L e gal Debt Margin Information 149
P l e d ged Revenue Coverage 150
D e m o graphic and Economic Statistics 151
Principal Emplo yers 152
Full-time and Par t-time City Employees 153
Operatin g Indicators 154
Capital Asset Statistics 155
Water, Refuse, and Sewer Rates 156
Water Sold b y Type of Customer 157

11.B

INTRODUCTORY SECTION

11.B

i

11.B

ii

11.B

iii

11.B

iv

11.B

CITIZENS
2021-2022

CITY COUNCIL

MALCOLM LILIENTHAL-MAYOR

KARLEE MEYER-MAYOR PRO-TEM

RUSS BROWN-COUNCILMEMBER

JOE MALES-COUNCILMEMBER

LINDA KRUPA-COUNCILMEMBER

ACTING CITY MANAGER

EDDIE PUST

CITY CLERK

JOHN PAUL MAIER

FINANCE DIRECTOR

LORENA ROCHA

PUBLIC WORKS DIRECTOR / CITY ENGINEER

NOAH RAU

CHIEF OF POLICE

EDDIE PUST

FIRE CHIEF

EDDIE SELL

SENIOR LIBRARIAN

KATHERINE CAINES

COMMUNITY DEVELOPMENT DIRECTOR
H.P . KANG

CITY ATTORNEY

STEVEN GRAHAM
2021-2022

CITY TREASURER
VACANT
v

11.B

PR

INCIPAL OFFICIALS OF THE CITY OF HEMET, CALIFORNIA

June 30, 2022

Elected and Administrative Officials

City Council

Malcolm Lilienthal Mayor
Karlee Meyer Mayor Pro-Tem
Russ Brown Councilmember
Linda Krupa Councilmember
Joe Males Councilmember

Other Elected Officials

Vacant City Treasurer

Administrative Officials

Eddie Pust Acting City Manager
Steven Graham City Attorney
Lorena Rocha Finance Director
H.P. Kang Community Services Director
Eddie Pust Police Chief
Eddie Sell Fire Chief
Noah Rau PW Director/City Engineer
Katherine Caines Senior Librarian
vi

11.B

Government Finance Officers Association
Certificate of
Achievement
for Excellence
in Financial
Reporting
Presented to
City of
Hemet
California
For its Annual
Comprehensive
Financial Report
For the Fiscal Year Ended
June 30, 2021
Executive Director/CEO
vii

11.B

FINANCIAL SECTION

11.B

Independent Auditors' Report

The Honorable City Council
City of Hemet, California

Report on the Financial Statements

Opinions
We have audited the accompanying financial statements of the governmental activities, business-type activities, each major fund, and the aggregate remaining fund information of the City of Hemet (City), as of and for the year ended June 30, 2022, 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 opinion, the financial statements referred to above present fairly, in all material respects, the financial position of the governmental activities, business-type activities each major fund, and the aggregate remaining fund information of the City of Hemet, as of June 30, 2022, and the respective changes in financial position, and, where applicable, cashflows thereof 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 United States. Our responsibilities under those standards are further describ ed in the Auditor’s Responsibilities for t he Audit of the Financial State ments section of our report. We are required to be independent of the City and to meet our other ethical responsib ilities, 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 presenta tion of these 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 error or fraud.

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 Responsibilities for the Audit of the Financial Statements Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our 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,

1

11.B

intentional omissions, misrepresentations, or the override of internal control. Misstatements are considered material if there is a substantial likelihood that, individually or in the aggregate, they would influence the judgment made by a reasonable user based on the financial statements.

In performing an audit in accordance with generally accepted au diting 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 au dit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of ex pressing an opinion on the effectiveness of the City’s internal control. Accordingly, no such opinion is expressed.  Evaluate the appropriateness of accounting policies used and t he 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 eve nts, 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.

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

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

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 statements and budget schedules, as listed in the table of contents, 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 th e basic financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, the combining statements, as listed in the table of cont ents, 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 report. The other information comprises the introductory and st atistical sections but does no t include the basic financial statements and our 2

11.B

auditor’s report thereon. Our opinions on the basic financial statements do not cover the other information, and we do not express an opinion or any form of assurance thereon.

In connection with our audit of the basic financial statements, our responsibility is to read the other information and consider whether a material inconsistency exists between th e other information and the basic financial statements, or the ot her information otherwise appears to be ma terially misstated. If, based on the work performed, we conclude that an unc orrected 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 a report dated February 27, 2023, 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 to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on the internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the City’s internal control over financial reporting and compliance.

February 27, 2023
3

11.B

City of Hemet
Management’s Discussion and Analysis (Unaudited)
For the Year Ended June 30, 2022

The following discussion and analysis of the financial performa nce of the City of Hemet provides an overview of the City’s financial activities for the fiscal year ended June 30, 2022. Readers are encouraged to consider the information presented here in conjunction with the transmittal letter and financial statements identified in the accompanying table of contents.

OVERVIEW OF THE FINANCIAL STATEMENTS

The annual report consists of five parts – 1) management’s discussion and analysis (this section), 2) the basic financial statements, 3) required supplementary information, 4) a supplementary section that presents combining statements for non-major governmental funds and internal service funds, a nd 5) a statistical section. The basic financial statements include two kinds of statemen ts that present different views of the City; the government-wide financial statements and the fund financial statements.

Government-wide Financial Statements
The governmental fund statements provide readers with a broad overview of the City’s finances.

The Statement of Net Position presents financial information on all of the City’s assets/def erred outflows of resources and liabilities/deferred inflows, with the differe nce reported as net position (Exhibit 2). Over time, increases or decreases in net position can serve as a useful indicator of whether the financial position of the City is improving or deteriorating.

The Statement of Activities presents information regarding changes to the City’s net posit ion during the most recent fiscal year (Exhibit 3). All changes in net position are reported as soon as the underlying event giving rise to the change occurs, regardless of the timing of related cash flows. Thus, revenues and expenses are reported for some items that will only result in cash flows in future fiscal periods.

In the Statement of Net Position and the Statement of Activities, the City is divided into two kinds of activities:

 Governmental activities – Most of the City’s basic services are reported here. Sales taxes, property taxes, state subventions, and other revenues finance most of th ese activities. The governmental activities of the City include general government, police, fire , public works, community development, housing, parks and library.

 Business-type activities – The City charges a fee to customers to help it cover all or most of the cost of the services accounted for in these funds. The business-type activities of the City include water.

Fund Financial Statements
A fund is a grouping of related accounts used to maintain control over resources that have been segregated for specific activities or objectives. The City uses fund accounting to ensure and demonstrate compliance with finance-related legal requirements.

The fund financial statements provide detailed information abou t the City’s most significant funds – not the City as a whole. Some funds are required to be established by State law or by bond covenants. However, the City Council establishes many other funds to help it control and manage money for particular purposes or to show that it is meeting administrative responsibilities f or using certain taxes, grants, or other money.

All of the funds of the City can be divided into three categori es: Governmental Funds, Proprietary Funds, and Fiduciary Funds.

Governmental Funds:

Most of the City’s basic services are reported in governmental funds, which focus on how money flows into and out of those funds and the balances left at year end that are available for spending. These funds are reported using an accounting method called modified accrual accounting, which measures cash and all other current financial assets that can readily be converted to cash. The governmental fund statements provide a 4

11.B

City of Hemet
Management’s Discussion and Analysis (Unaudited)
For the Year Ended June 30, 2022

detailed short-term view of the City’s general government operations and the basic serv ices it provides.

Governmental fund information helps determine whether there are more or less financial resources that can be spent in the near future to f inance the City’s programs. The relationship or differences between governmental activities (reported in the Statement of Ne t Position and the Statement o f Activities) and governmental funds is described in a reconciliation at the bottom of the fund financial statements.

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

The City adopts an annual appropriation budget for its governmental funds. A budgetary comparison statement is provided for general and special revenue major funds to demonstrate compliance with budgets.

Proprietary Funds:

When the City charges customers for the services it provides – whether to outside customers or to other units of the City – these services are generally reported in proprietary funds. Proprietary funds are reported in the same way that all activities are reported in the Stateme nt of Net Position and the Statement of Activities.

Proprietary funds can be classified into two subcategories: enterprise funds and internal service funds.

 Enterprise fund is reported as business-type activities in the government-wide financial statements.

In fact, the City’s enterprise fund is the same as the business -type activities reported in the government-wide statements but provide more detail and additional information, such as cash flows, for proprietary funds.

 Internal service funds are an accounting device used to accumulate and allocate costs internally among the City’s various functions. The internal service funds account for the management of the City’s liability insurance and for medical and dental coverage for its employees; as well as, unemployment and other postempl oyment benefits, administrative services, vehicle and facility maintenance, and city attorney. Internal service funds are combined into a single, aggregated presentation in the proprietary f und financial statements. Beca use these services benefit governmental functions, they have been included within governmental activities in the government- wide financial statements.

Fiduciary Funds:

Fiduciary funds are used to account for resources held for the benefit of parties outside the City. The City is an agent for certain assets held for, and under the control of, other organizations and individuals. All of the City’s fiduciary activities are reported in a separate Statement of Fiduciary Net Position. These activities are excluded from the City’s other financial statements because 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 Financial Statements
The notes to financial statements provide additional information that is essential for a full understanding of the information provided in the government-wide and fund financial statements.

Exhibit 1 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 manageme
nt’s discussion and analysis explains the structure and contents of each of the statements. 5

11.B

City of Hemet
Management’s Discussion and Analysis (Unaudited)
For the Year Ended June 30, 2022

Exhibit 1

Major Features of the City’s Government-wide and Fund Financial Statements

Fund Statements

Government-wide
Statements

Governmental Funds

Proprietary Funds

Fiduciary Funds

Scope Entire City
government (except
fiduciary funds) and
the City’s component
units
The activities of the City
that are not proprietary
or fiduciary
Activities the City
operates similar to
private businesses
Instances in which the
City is the trustee or
agent for someone
else’s resources

Required financial
statements
 Statement of
net position
 Statement of
activities
 Balance sheet
 Statement of
revenues,
expenditures and
changes in fund
balances
 Statement of net
position
 Statement of
revenues,
expenses and
changes in net
position
 Statement of
cash flows
 Statement of
fiduciary net
position
 Statement of
changes in
fiduciary net
position

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
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 or long-
term debt included
All assets and
liabilities, both
financial and capital,
and short-term and
long-term
All assets and
liabilities, both short-
term and long-term;
the City’s fiduciary
funds do not currently
contain capital assets
althou
gh they can

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; expenditures
when goods or services
have been received and
payment is due during
the year or soon
thereafte
r
All revenues and
expenses during the
year, regardless of
when cash is
received or paid
All revenues and
expenses during year,
regardless of when
cash is received or
paid
6

11.B

City of Hemet
Management’s Discussion and Analysis (Unaudited)
For the Year Ended June 30, 2022

GOVERNMENT-WIDE FINANCIAL STATEMENTS

A summary of the government-wide statement of net position follows:

Exhibit 2

Net Position
(in Millions)

2022 2021 2022 2021 2022 2021
Current and other assets 163.2$ 128.6 $ 33.3 $ 29.7 $ 196.5$ 158.3 $ Noncurrent assets 4.2$ 4.4 $ - $ - $ 4.2 $ 4.4 $ Capital assets 302.8$ 303.8 $ 3.1 $ 4.0 $ 305.9$ 307.8 $ Total assets 470.2$ 436.8 $ 36.4 $ 33.7 $ 506.6$ 470.5 $ Deferred outflows of resources:

OPEB DOR 5.3$ 3.8 $ 0.4 $ 0.3 $ 5.7 $ 4.1 $ Pension DOR 13.6$ 16.9 $ 0.6 $ 0.7 $ 14.2 $ 17.6 $ Total deferred
outflows of resources 18.9 $ 20.7 $ 1.0 $ 1.0 $ 19.9 $ 21.7 $ Long-term debt outstanding 123.7$ 155.4 $ 10.3 $ 8.9 $ 133.9$ 164.3 $ Other liabilities 30.8$ 22.6 $ 1.9 $ 2.1 $ 32.7 $ 24.7 $ Total liabilities 154.5$ 178.0 $ 12.2 $ 11.0 $ 166.7$ 189.0 $ Deferred inflows of resources:

OPEB DIR 2.0$ 0.3 $ 0.1 $ - $ 2.1 $ 0.3 $ Pension DIR 23.9$ 0.2 $ 1.6 $ - $ 25.5 $ 0.2 $ Total deferred
inflows of resources 25.9 $ 0.5 $ 1.7 $ - $ 27.6 $ 0.5 $ Net Position:

Net Investment in Capital Assets 302.8$ 303.8 $ 3.1 $ 4.0 $ 305.9$ 307.7 $

Restricted 60.6$ 53.8 $ - $ - $ 60.6 $ 53.8 $ Unrestricted (54.8)$ (78.5) $ 20.3 $ 19.6 $ (34.6) $ (58.9) $ Total net position 308.6$ 279.1 $ 23.4 $ 23.6 $ 332.0$ 302.7 $ GovernmentActivities Activities
Governmental Total PrimaryBusiness-type
7

11.B

City of Hemet
Management’s Discussion and Analysis (Unaudited)
For the Year Ended June 30, 2022

A summary of the government-wide statement of activities follows:

Exhibit 3

Changes in Net Position
(in Millions)

2022 2021 2022 2021 2022 2021
Revenues
Program revenues:

Charges for services 22.0 $ 16.0 $ 14.1 $ 12.1 $ 36.1 $ 28.1 $ Operating grants/contributions 3.1 4.0 - - 3.1 4.0 Capital grants/contributions 12.1 7.8 - - 12.1 7.8 General revenues:

Property taxes 8.7 8.0 - - 8.7 8.0 Transient occupancy taxes 1.0 0.9 - - 1.0 0.9 Sales taxes 18.5 17.5 - - 18.5 17.5 Measure U sales tax 16.6 14.8 - - 16.6 14.8 Motor vehicle in-lieu taxes 7.8 7.4 - - 7.8 7.4 Franchise and other taxes 5.8 5.5 - - 5.8 5.5 Investment income and misc. (0.2) 0.3 (0.5) - (0.7) 0.3 Total revenues 95.4$ 82.3 $ 13.6 $ 12.1 $ 109.0 $ 94.4 $ Program expenses
General government 2.3$ 2.0 $ - $ - $ 2.3 $ 2.0 $ Public safety 29.5 37.1 - - 29.5 37.1 Public Safety Measure U 13.2 9.6 - - 13.2 9.6

Community development 6.1 5.4 - - 6.1 5.4 Public works 9.0 10.7 - - 9.0 10.7 Sanitation 2.8 2.4 - - 2.8 2.4 Parks and library 3.0 2.9 - - 3.0 2.9 Interest on long-term debt - - - - - - Water and refuse - - 9.7 10.2 9.7 10.2 Total expenses 65.9$ 70.2 $ 9.7 $ 10.2 $ 75.6 $ 80.4 $ Excess (deficiency) 29.6$ 12.1 $ 3.9 $ 1.8 $ 33.5 $ 13.9 $ Transfers -$ 0.2 $ - $ (0.2) $ - $ - $ Beginning Net Position 279.1$ 271.0 $ 23.6 $ 19.4 $ 302.7$ 290.4$ Prior Period Adjustment * -$ (4.2) $ (4.0) $ 2.6 $ (4.0) $ (1.6) $ Ending Net Position 308.7$ 279.1 $ 23.4 $ 23.6 $ 332.1$ 302.7$ * Please see details in Note 14 of the Basic Financial Statemen t GovernmentActivities Activities
Governmental Business-type Total Primary
8

11.B

City of Hemet
Management’s Discussion and Analysis (Unaudited)
For the Year Ended June 30, 2022

The increase or decrease in net position can provide an indication as to whether the overall financial position of the City improved or deteriorated during the year. The Net Position of the City’s governmental activities increased by 10.6% (from $279.1 million to $308.6 million) in 2022. The City has maintained a strong hold on revenue, surpassing fiscal year estimates in several categor ies, including property and sales taxes; as well as a significant growth in building permits. The unrestricted net position – the part of net position that can be used to finance daily operations without constraints est ablished by debt covenants, enabling legislation, or other legal requirements – increased from a def icit of $78.5 million in 2021 to a deficit of $54.8 million in 2022. This increase is largely due to a chang e in the pension allocation and reductions in long-term debt while realizing a growth in sales tax revenues.

Total Net Position – Governmental Activities
Exhibit 4

The Net Position of the City’s business-type activities decreased by 0.8% (from $23.6 million to $23.4 million) in 2022. The decrease was due in part to a slight decrease in capital assets.

The net position (financial position) of the City changed as a result of the revenue and expense fluctuations described below for the governmental and business-type activities of the City.

Governmental Activities

Revenues for the City’s governmental activities saw an overall increase of $13.1 million in 2022. This can be attributed to the uptick in Charges for Services, which alon e grew $6 million. Much of this is due to increases in Community Development building permits and fees. A nother $4.3 is due to capital contributions from reimbursements of the McSweeny development. A continued stream of sales taxes is also responsible for the revenue growth which also increased by $2.8 million.

9

11.B

City of Hemet
Management’s Discussion and Analysis (Unaudited)
For the Year Ended June 30, 2022

Revenues by Source – Governmental Activities

Expenses by Function – Governmental Activities

10

11.B

City of Hemet
Management’s Discussion and Analysis (Unaudited)
For the Year Ended June 30, 2022

Business-Type Activities

The City’s business-type activities had an overall increase in revenues of $1.5 million in 2022 compared to 2021. This is mainly due to the sale of water credits agreement held with EMWD.

GENERAL FUND BUDGET HIGHLIGHTS

Actual expenditures, excluding transfers, for the General Fund were approximately $4 million lower than the adopted budget and are summarized as follows:
 General Government expenditures exceeded budget appropriations by approximately $258,000 which can be attributed to credit card processing fees.  Public Safety expenditures were approximately $3.4 million less than final budget appropriations due to Continuing Appropriations of ongoing projects that are carried forward from the prior fiscal year which include a radio system replacement and two additional fire engines.  Community Development expenditure s were approximately $781,000 less than final budget appropriations due to Continuing Appropriations of ongoing projects that are carried forward from the prior fiscal year which include SB2 Planning Grant Program.  Parks and Library expenditures were approximately $85,000 less than final budget appropriations.

Actual revenues, excluding transfers, received for the General Fund were approximately $11.7 million higher than the adopted budget and are summarized as follows:
 Taxes exceeded the budget by approximately $8.5 million primarily due to higher than anticipated sales taxes and Measure U transaction tax; as well as franchise fee payments and property taxes as a result of increased assessed valuations.
 Licenses and Permits exceeded the budget by approximately $2.3 million due to higher than anticipated development activity.
 Intergovernmental Revenue exceeded the budget by approximately $603,000 due to higher than anticipated State Motor Vehicle in Lieu Tax.
 Charges for Services exceeded the budget by approximately $1.1 million due to the increase in building permits.
 Fines and Forfeitures, along with Investment Income, had an ove rall decrease of $814,000 mainly due to the decline of interest rate on investments.

MAJOR FUNDS

As noted earlier, the City uses fund accounting to provide prop er financial management of the City’s resources and to demonstrate compliance with finance-related legal requirements.

Major Governmental Funds. The General Fund is the chief operating fund of the city. At the end of the current fiscal year, the General Fund’s total fund balance was $54 million. The fund balance increased $14.5 million. The increase was partly due to the growth within the City, revenue generated from building permits and fees, capital contribut ions from reimbursements of the McSweeny development, and strong sales tax revenue.

Measure U sales tax collection increased $1.8 million for 2022 and the account balance increased from $16.2 million (as restated) in 2021 to $19.9 million. The resta tement of Measure U fund balance consists of $320,000 of unused appropriation that was transferred back t o fund balance. Of the $19.9 million fund balance this year, there is $2.0 million reserved for ongoing p rojects and purchases; as well as its portion of the 20% reserve requirement which calculates out to approximately $2.6 million.

11

11.B

City of Hemet
Management’s Discussion and Analysis (Unaudited)
For the Year Ended June 30, 2022

A summary of the Measure U activities follows:

Major Special Revenue Fund. The Sewer and Storm Drain Fund provides Wastewater and Sanitati on services through the City. The net position of the Sewer and Storm Drain Fund increased due to a continued reduction in expenditures.

Major Capital Projects Fund. The Bridges/Streets/Traffic Facilities Fund accounts for the financial transactions for bridges, streets and traffic facilities in the development impact fees funded through developer contributions.

Major Enterprise Funds. Total net position of the Water Fund at the end of the year amounted to $23.4 million, a slight decrease from $23.6 million in 2021.

Measure U Activity For the Year Ended June 30, 2022
Police Fire Total
Revenues:

Police 2/3, Fire 1/3 overall allocation 11,044,341 5,522,170 16,566,511 Expenditures:

Salary & Fringe Benefits 5,711,158 4,608,613 10,319,771 Operating Supplies & Services 845,110 86,472 931,582 Internal Service Charges 394,700 152,400 547,100 Capital Outlay 537,661 848,940 1,386,601 7,488,629 5,696,425 13,185,054
Measure U in Support of General Fund
Public Safety - - -
Change in Fund Balance 3,555,712 (174,255) 3,381,457 Beginning Fund Balance (as restated) 10,112,342 6,402,293 16,514,635 Nonspendable - 2,064,374 2,064,374
Committed 13,668,054 4,163,664 17,831,718
Ending Fund Balance 13,668,054 6,228,038 19,896,092 Measure U fund balance is restated by $320,000 of unused appropriation from FY20/21 that was transferred back to fund balance.
12

11.B

City of Hemet
Management’s Discussion and Analysis (Unaudited)
For the Year Ended June 30, 2022

CAPITAL ASSETS
Capital Assets
(net of depreciation, in millions)

A total of three capital projects were completed in fiscal year 2022:

Project Description Total Project Cost
CIP 5686; 1718 Pavement Rehab $1,808,508
CIP 5707; ADA Improvements 2021 $291,219
CIP 5712; Latham St. Improvements $808,895

Additional information on the City’s capital assets can be found in Note 5 to the financial statements.

2022 2021 2022 2021 2022 2021
Land 12.3$ 12.3 $ - $ - $ 12.3 $ 12.3 $ Rights of way 190.5 190.5 - - 190.5 190.5 Buildings and improvements 13.6 14.3 2.9 2.9 16.5 17.2 Machinery and equipment 6.8 6.7 0.2 0.8 7.0 7.5 Infrastructure 74.0 76.2 - - 74.0 76.2 Construction in progress 5.5 3.8 - 0.3 5.5 4.1 Total 302.8$ 303.8$ 3.1$ 4.0$ 305.8$ 307.8$ TotalActivities Activities
Governmental Business-type
13

11.B

City of Hemet
Management’s Discussion and Analysis (Unaudited)
For the Year Ended June 30, 2022

LONG-TERM DEBT

Outstanding Debt
(in millions)

The beginning balance in the business-type activities was adjusted to add the settlement liability which was previously not recorded. See prior period adjustment Note 14 for more information.

Contacting the City’s Financial Management

This financial report is designed to provide citizens, taxpayer s, customers, investors and creditors with a general overview of the City’s finances and to show the City’s accountability for the money it receives. If you have questions about this re port or need additional financi al information, contact the City of Hemet Finance Division at 445 E. Florida Avenue, Hemet, California 92543.

2022 2021 2022 2021 2022 2021
OPEB 46.6$ 46.8 $ 3.2 3.3 $ 49.8 $ 50.1 $ Compensated absences 3.1 3.0 0.2 0.1 3.3 3.1 Claims Payable 4.4 2.8 - - 4.4 2.8 Settlement Liability - - 3.6 - 3.6 - Aggregate Net Pension Liabilities 69.6 102.9 3.2 5.5 72.8 108.4 Capital Leases - - - - - - Total Long-Term Liabilities 123.7$ 155.4 $ 10.3$ 8.9 $ 133.9$ 164.3$ TotalActivities Activities
Governmental Business-t ype
14

11.B

BASIC FINANCIAL STATEMENTS

11.B

Governmental Business-type
Activities Activities Total
ASSETS
Cash and Investments 147,640,790$ 31,165,031$ 178,805,821$ Receivables:

Accounts 2,151,492 2,002,264 4,153,756 Taxes 942,015 - 942,015 Interest 1,843,537 - 1,843,537 Due from Other Governments 7,595,601 78,536 7,674,137 Due from Fiduciary Funds 696,674 - 696,674 Inventories 179,227 - 179,227 Prepaid Items 2,114,020 5,399 2,119,419 Notes Receivable 7,763,867 - 7,763,867 Allowance for Forgivable Notes (5,674,794) - (5,674,794) Land Held for Resale 2,076,419 - 2,076,419 Capital Assets:

Land 12,348,575 32,975 12,381,550 Rights of Way 190,468,181 - 190,468,181 Construction in Process 5,510,936 - 5,510,936 Other Capital Assets, Net 94,423,180 3,113,049 97,536,229 Total Assets 470,079,720 36,397,254 506,476,974

DEFERRED OUTFLOWS OF RESOURCES
Pension Related Items 13,612,660 595,367 14,208,027 OPEB Related Items 5,309,260 369,093 5,678,353 Total Deferred Outflows of Resources 18,921,920 964,460 19,886,380

LIABILITIES
Accounts Payable 5,738,916 385,499 6,124,415 Accrued Salaries and Benefits 1,387,427 76,771 1,464,198 Accrued Liabilities 16,258 5,399 21,657 Deposits 4,522,532 1,450,613 5,973,145 Unearned Revenue 19,152,873 - 19,152,873 Noncurrent Liabilities:

Due Within One Year 2,609,664 317,361
2,927,025
Due in More Than One Year 121,079,965 9,939,487 131,019,452 Total Liabilities 154,507,635 12,175,130 166,682,765

DEFERRED INFLOWS OF RESOURCES
Pension Related Items 23,893,402 1,617,057 25,510,459 OPEB Related Items 2,033,431 141,361 2,174,792 Total Deferred Inflows of Resources 25,926,833 1,758,418 27,685,251

NET POSITION
Net Investment in Capital Assets 302,750,872 3,146,024 305,896,896 Restricted for:

Community Development 7,752,536 - 7,752,536 Public Works 34,278,894 - 34,278,894 Public Safety 818,115 - 818,115 Sanitation 16,786,336 - 16,786,336 Libraries:

Expendable 12,879 - 12,879 Nonexpendable 1,000,000 - 1,000,000 Unrestricted (54,832,460) 20,282,142 (34,550,318) Total Net Position 308,567,172$ 23,428,166$ 331,995,338$ City of Hemet
Statement of Net Position
June 30, 2022
The accompanying notes are an integral part of this statement. 15

11.B

Charges Operating Capital
for Grants and Grants and
Functions/Programs Expenses Services Contributions Contributions Governmental Activities:

General Government 2,343,077 $ 2,539,477 $ - $ - $ Public Safety 42,656,052 4,875,776 3,021,913 592,636 Community Development 6,064,605 244,285 - - Public Works 9,011,093 10,158,454 50,092 10,354,340 Sanitation 2,845,721 4,131,179 30,840 - Parks 1,095,760 - - 723,593 Libraries 1,904,161 11,958 32,685 434,513 Total Governmental Activities 65,920,469 21,961,129 3,135,530 12,105,082 Business-type Activities:

Water 9,686,835 14,072,467 - - Total Business-type Activities 9,686,835 14,072,467 - - Total Primary Government 75,607,304$ 36,033,596 $ 3,135,530 $ 12,105,082 $ General Revenues:

Taxes:

Property Taxes
Transient Occupancy Taxes
Sales Taxes
Motor Vehicle in Lieu Taxes (Unrestricted)
Franchise and Other Taxes
Investment Income
Miscellaneous
Transfers
Total General Revenues and Transfers
Change in Net Position
Net Position - Beginning of Year
Prior Period Adjustments
Net Position - End of Year
City of Hemet
Statement of Activities
Year Ended June 30, 2022
Program Revenues
The accompanying notes are an integral part of this statement. 16

11.B

Net (Expense) Revenue and Changes in Net Position
Governmental Business-type
Activites Activities Total
196,400$ -$ 196,400$
(34,165,727) - (34,165,727)
(5,820,320) - (5,820,320)
11,551,793 - 11,551,793
1,316,298 - 1,316,298
(372,167) - (372,167)
(1,425,005) - (1,425,005)
(28,718,728) - (28,718,728)
- 4,385,632 4,385,632
- 4,385,632 4,385,632
(28,718,728) 4,385,632 (24,333,096)
8,676,009 - 8,676,009
1,038,796 - 1,038,796
35,065,681 - 35,065,681
7,758,126 - 7,758,126
5,848,248 - 5,848,248
(440,859) (494,267) (935,126)
253,709 - 253,709
26,783 (26,783) -
58,226,493 (521,050) 57,705,443
29,507,765 3,864,582 33,372,347
279,059,407 23,595,732 302,655,139
- (4,032,148) (4,032,148)
308,567,172$ 23,428,166$ 331,995,338$
The accompanying notes are an integral part of this statement. 17

11.B

Capital
Projects
General Sewer and Storm Bridges/Streets
Fund Drain ARPA Traffic Facilities
ASSETS
Cash and Investments 49,137,834$ 16,785,071$ 19,239,220$ 7,781,433$ Receivables:

Accounts 906,488 1,095,042 - - Taxes 942,015 - - - Interest 442,528 - - - Due from Other Governments 6,016,041 175,762 - - Due from Other Funds - - - - Due from Fiduciary Fund 696,674 - - - Prepaid Items 2,114,020 - - - Notes Receivable - - - - Allowance for Forgivable Notes - - - - Land Held for Resale - - - - Total Assets 60,255,600$ 18,055,875$ 19,239,220$ 7,781,433$

LIABILITIES
Accounts Payable 1,847,379$ 1,232,129$ 86,347$ 260,966$ Accrued Salaries and Benefits 1,250,533 37,410 - 25 Accrued Liabilities 16,258 - - - Deposits 3,081,043 - - 1,136,657 Due to Other Funds - - - - Unearned Revenue - - 19,152,873 - Total Liabilities 6,195,213 1,269,539 19,239,220 1,397,648

DEFERRED INFLOWS OF RESOURCES
Unavailable Revenues - Grants - - - -

FUND BALANCE (DEFICITS)
Nonspendable 2,114,020 -
- -
Restricted 1,925,711 16,786,336 - 6,383,785 Committed 26,387,252 - - - Assigned 1,749,367 - - - Unassigned 21,884,037 - - - Total Fund Balances (Deficits) 54,060,387 16,786,336 - 6,383,785 Total Liabilities, Deferred Inflows of
Resources and Fund Balances (Deficits) 60,255,600$ 18,055,875 $ 19,239,220 $ 7,781,433 $ City of Hemet
Balance Sheet
Governmental Funds
June 30, 2022
Special Revenue
The accompanying notes are an integral part of this statement. 18

11.B

Other Total
Governmental Governmental
Funds Funds
43,699,257$ 136,642,815$
134,097 2,135,627
- 942,015
1,401,009 1,843,537
1,403,798 7,595,601
639,043 639,043
- 696,674
- 2,114,020
7,763,867 7,763,867
(5,674,794) (5,674,794)
2,076,419 2,076,419
51,442,696$ 156,774,824$
1,552,327$ 4,979,148$
62,958 1,350,926
- 16,258
304,832 4,522,532
639,043 639,043
- 19,152,873
2,559,160 30,660,780
- -
1,000,000 3,114,020
43,723,660 68,819,492
- 26,387,252
4,250,724 6,000,091
(90,848) 21,793,189
48,883,536 126,114,044
51,442,696$ 156,774,824$
The accompanying notes are an integral part of this statement. 19

11.B

Fund Balances of Governmental Funds 126,114,044$
Amounts reported for Governmental Activities in the Statement of Net Position are different because:

Capital assets used in governmental activities are not financial resources and therefore, are not reported in the funds.

Capital Assets 493,220,894
Accumulated Depreciation (191,143,023) 302,077,871
Other long-term assets are not available to pay for current period expenditures and, therefore, are reported as unavailable revenues in the funds. - Long-term liabilities including compensated absences and OPEB are not due and payable in the current period and, therefore, are not reported in the funds.

Compensated Absences (3,130,314)
Net Pension Liability (69,554,304)
Net OPEB Liability (46,555,914)
Amounts for deferred inflows and deferred outflows related to the City's Net Pension and Net OPEB Liablity are not reported in the funds.

Deferred Outflows Related to Pensions 13,612,660
Deferred Inflows Related to Pensions (23,893,402)
Deferred Outflows Related to OPEB 5,309,260
Deferred Inflows Related to OPEB (2,033,431)
Internal service funds are used by management to charge the costs of certain activities to individual funds. The assets and liabilities of the internal service funds must be added to the statement of net position. 6,620,702 Net Position of Governmental Activities 308,567,172$
City of Hemet
Reconciliation of the Balance Sheet of Governmental Funds to the Statement of Net Position
June 30, 2022
The accompanying notes are an integral part of this statement. 20

11.B

Capital
Projects
General Sewer and Storm Bridges/Streets
Fund Drain ARPA Traffic Facilities

REVENUES
Taxes 50,628,735$ -$ -$ -$ Licenses and Permits 4,287,414 - - - Intergovernmental Revenues 10,168,230 - 2,521,471 832,851 Charges for Services 4,290,624 4,343,809 - 1,640,205 Fines and Forfeitures 198,784 - - - Investment Income (378,288) (261,072) (139) (112,700) Miscellaneous 121,606 - - - Total Revenues 69,317,105 4,082,737 2,521,332 2,360,356

EXPENDITURES
Current:

General Government 3,081,794 - 2,063,339 - Public Safety 43,487,055 - 233,503 - Community Development 5,064,664 - 224,629 - Public Works - - - 55,695 Sanitation - 2,845,721 - - Parks 1,095,760 - - - Libraries 1,479,893 - - - Capital Outlay 932,429 - - - Total Expenditures 55,141,595 2,845,721 2,521,471 55,695 Excess (Deficiency) of Revenues Over
Expenditures 14,175,510 1,237,016 (139) 2,304,661

OTHER FINANCING SOURCES (USES)
Transfers In 309,526 63,166 - - Transfers Out (20,000) - - - Total Other Financing Sources (Uses) 289,526 63,166 - - Net Change in Fund Balances 14,465,036 1,300,182 (139) 2,304,661 Fund Balances, Beginning 39,595,351 15,486,154 139 4,079,124 Fund Balances, Ending 54,060,387$ 16,786,336$ -$ 6,383,785$ City of Hemet
Statement of Revenues, Expenditures, and Changes in Fund Balances Governmental Funds
Year Ended June 30, 2022
Special Revenue
The accompanying notes are an integral part of this statement. 21

11.B

Other Total
Governmental Governmental
Funds Funds
2,773,454$ 53,402,189$
- 4,287,414
5,303,799 18,826,351
9,465,104 19,739,742
- 198,784
(582,639) (1,334,838)
195,581 317,187
17,155,299 95,436,829
5,171 5,150,304
746,749 44,467,307
775,312 6,064,605
5,111,169 5,166,864
- 2,845,721
- 1,095,760
118,292 1,598,185
4,044,222 4,976,651
10,800,915 71,365,397
6,354,384 24,071,432
165,231 537,923
(35,378) (55,378)
129,853 482,545
6,484,237 24,553,977
42,399,299 101,560,067
48,883,536$ 126,114,044$
The accompanying notes are an integral part of this statement. 22

11.B

Net Change in Fund Balances - Total Governmental Funds 24,553,977$ Amounts reported for Governmental Activities in the Statement of Activities are different because:

Governmental funds report capital outlay as expenditures. However, in the statement of activities, the costs of those assets is allocated over their estimated useful lives as depreciation expense. This is the amount by which depreciation exceeded capital outlays in the current period.

Capital Outlays 6,195,895
Depreciation Expense (7,182,203)
Loss on Disposal (13,606)
Revenues in the statement of activities that do not provide current financial resources are not reported as revenues in the funds. -
Some expenses reported in the Statement of Activities do not require the use of current financial resources and are not reported as governmental fund expenditures.

Net Change in Compensated Absences (141,318)
Net Change in Net Pension Liabilit
y 33,296,471
Net Change in Net OPEB Liability 247,745
Net Change in Deferred Outflows Pension Related Amounts (3,285,635) Net Change in Deferred Inflows Pension Related Amounts (23,708,034) Net Change in Deferred Outflows OPEB Related Amounts 1,462,678 Net Change in Deferred Inflows OPEB Related Amounts (1,716,316) Internal service funds are used by management to charge the costs of certain activities to individual funds. The net revenues (expenses) of the internal service funds is reported with governmental activities. (201,889) Change in Net Position of Governmental Activities 29,507,765 $
City of Hemet
Reconciliation of the Statement of Revenues, Expenditures and Changes in Fund Balances of Governmental Funds to the Statement of Activities
Year Ended June 30, 2022
The accompanying notes are an integral part of this statement. 23

11.B

Business-type Governmental
Activities Activities
Water Enterprise Internal Service
Fund Funds
ASSETS
Current Assets:

Cash and Investments 31,165,031$ 10,997,975$
Receivables:

Accounts 2,002,264 15,865
Due from Other Governmental Agencies 78,536 - Prepaid Assets 5,399 -
Inventories - 179,227
Total Current Assets 33,251,230 11,193,067
Noncurrent Assets:

Land 32,975 -
Construction in Progress - -
Capital Assets 35,935,517 5,687,264
Less: Accumulated Depreciation (32,822,468) (5,014,263) Total Noncurrent Assets 3,146,024 673,001
Total Assets 36,397,254 11,866,068

DEFERRED OUTFLOWS
Deferred Outflows Related to OPEB 369,093 - Deferred Outflows Related to Pensions 595,367 - Total Deferred Outflows of Resources 964,460 -

LIABILITIES
Current Liabilities:

Accounts Payable 385,499 759,768
Accrued Salaries and Benefits 76,771 36,501 Accrued Liabilities 5,399 -
Deposits 1,450,613 -
Compensated Absences Payable - Current Portion 48,761 - Claims and Judgments Payable - Current Portion - 1,782,313 Settlement Liability - Current Portion 268,600 - Total Current Liabilities 2,235,643 2,578,582 Noncurrent Liabilities:

Compensated Absences Payable 148,653 -
Claims Payable - 2,666,784
Settlement Liability 3,357,500 -
Net OPEB Liability 3,236,507 -
Net Pension Liability 3,196,827 -
Total Noncurrent Liabilities 9,939,487
2,666,784
Total Liabilities 12,175,130 5,245,366

DEFERRED INFLOWS
Deferred Inflows Related to OPEB 141,361 - Deferred Inflows Related to Pensions 1,617,057 - Total Deferred Inflows of Resources 1,758,418 -

NET POSITION
Net Investment in Capital Assets 3,146,024 673,001 Unrestricted 20,282,142 5,947,701
Total Net Position 23,428,166$ 6,620,702$
City of Hemet
Statement of Net Position
Proprietary Funds
June 30, 2022
The accompanying notes are an integral part of this statement. 24

11.B

Business-type Governmental
Activities Activities
Water Enterprise Internal Service
Fund Funds

OPERATING REVENUES
Charges for Sales and Services 14,054,461$ 14,997,209$ Miscellaneous 18,006 109,022
Total Operating Revenues 14,072,467 15,106,231

OPERATING EXPENSES
Personnel Services 2,631,192 1,765,850
Parts and Supplies 198,387 146,877
Maintenance 481,630 1,332,983
Utilities 361,553 822,931
Water Purchases 870,743 -
Contracts, Rents and Leases 1,367,009 662,857
Insurance 206,300 7,181,160
Claims and Judgments - 2,764,866 Enterprise Assessments 2,887,600 -
Depreciation 689,686 139,456
Total Operating Expenses 9,694,100 14,816,980
Operating Income (Loss) 4,378,367 289,251

NONOPERATING REVENUES (EXPENSES)
Loss on Disposal - (35,378)
Investment Income (494,267) -
Intergovernmental Revenues 7,265 -
Total Nonoperating Revenues (Expenses) (487,002) (35,378) Income (Loss) Before Transfers and
Capital Contributions 3,891,365 253,873
Transfers In 194,394 126,318
Transfers Out (221,177) (582,080)
Change in Net Position 3,864,582 (201,889)
Total Net Position, Beginning 23,595,732 6,822,591 Prior Period Adjustment (4,032,148) -
Total Net Position, Ending 23,428,166$ 6,620,702$
City of Hemet
Statement of Revenues, Expenses, and Changes in Net Position Proprietary Funds
Year Ended June 30, 2022
The accompanying notes are an integral part of this statement. 25

11.B

Business-type Governmental
Activities Activities -
Water Internal
Enterprise Fund Service

CASH FLOWS FROM OPERATING ACTIVITIES
Receipts from Customers and Users 14,276,160$ -$
Cash Received from User Departments - 15,244,184 Cash Paid to Suppliers for Goods and Services (6,590,543) (10,086,794) Cash Paid to Employees for Services (3,134,453) (1,771,444) Cash Payments for Insurance and Claims - (1,107,458) Net Cash Provided (Used) by Operating Activities 4,551,164 2,278,488

CASH FLOWS FROM NONCAPITAL

FINANCING ACTIVITIES
Principal Paid Towards Settlement Liability (268,600) - Nonoperating Grants 7,265 -
Cash Received From Other Funds 194,394 -
Cash Paid to Other Funds (221,177) -
Net Cash Provided (Used) by Noncapital
Financing Activities (288,118) -

CASH FLOWS FROM CAPITAL AND

RELATED FINANCING ACTIVITIES
Acquisition and Construction of Capital Assets (150,605) Net Cash Provided (Used) by Capital and
Related Financing Activities - (150,605)

CASH FLOWS FROM INVESTING ACTIVITIES
Investment Income Received (494,267) -
Net Cash Provided (Used) by Investing Activities (494,267) - Net Increase (Decrease) in Cash and Cash Equivalents 3,768,779 2,127,883 Cash and Cash Equivalents - Beginning of the Year 27,396,252 9,325,854 Cash and Cash Equivalents - End of the Year 31,165,031$ 11,453,737$ Reconciliation of Operating Income (Loss) to
Net Cash Provided (Used) by Operating Activities:

Operating Income (Loss) 4,378,367$ 289,251$
Adjustments to Reconcile Operating Income to
Net Cash Provided by Operating Activities:

Depreciation 689,686 139,456
(Increase) Decrease in Accounts Receivable 184,978 137,953 (Increase) Decrease in Inventories - (48,905) (Increase) Decrease in Due from Other Governments 6,114 - (Increase) Decrease in Deferred Outflows - Pensions 116,474 - (Increase) Decrease in Deferred Outflows - OPEB (101,684) - Increase (Decrease) in Accounts Payable (217,321) 108,919 Increase (Decrease) in Accrued Salaries and Benefits 20,240 (5,594) Increase (Decrease) in Claims Payable - 1,657,408 Increase (Decrease) in Deposits Payable 12,601 -
Increase (Decrease) in Compensated Absences Payable 35,806 -

Increase (Decrease) in Deferred Inflows - Pensions 1,611,936 - Increase (Decrease) in Deferred Inflows - OPEB 119,316 - Increase (Decrease) in Net Pension Liability (2,288,126) - Increase (Decrease) in Net OPEB Liability (17,223) -
NET CASH PROVIDED BY OPERATING ACTIVITIES 4,551,164$ 2,278,488$ City of Hemet
Statement of Cash Flows
Proprietary Funds
Year Ended June 30, 2022
The accompanying notes are an integral part of this statement. 26

11.B

Successor Agency
OPEB Trust Custodial Private-purpose
Fund Funds Trust Fund
ASSETS
Cash and Investments - $ 370,463$ 601,777 $ Investments:

Balanced HighMark PLUS 2,082,554 - - Receivables:

Accounts - - - Notes - - 168,284 Land Held for Resale - - 2,208,773 Restricted Assets:

Cash and Investments with Fiscal Agents - 1,330,945 40,136 Total Assets 2,082,554 1,701,408 3,018,970

LIABILITIES
Accounts Payable - 247,547 - Accrued Liabilities - - 7,497 Deposits Payable - - - Interest Payable - - 121,515 Due to City of Hemet - 696,674 - Bonds Payable - - 7,846,143 Total Liabilities - 944,221 7,975,155

NET POSITION
Held in Trust for Successor Agency - - (4,956,185) Restricted for OPEB 2,082,554 - - Held in Trust for Other Organizations,
Individuals, and Governments - 757,187 - Total Net Position 2,082,554$ 757,187$ (4,956,185)$ City of Hemet
Statement of Net Position
Fiduciary Funds
June 30, 2022
The accompanying notes are an integral part of this statement. 27

11.B

Successor
Agency
OPEB Trust Custodial Private-purpose
Fund Funds Trust Fund

ADDITIONS
Contributions:

Taxes and Assessments Collected for Others -$ 1,676,894$ 954,344$ Developer Contributions - 2,253,076 - Employer Contributions 200,000 - - Investment Earnings:

Investment Income (319,692) 191 2 Total Additions (119,692) 3,930,161 954,346

DEDUCTIONS
Administrative Costs 13,174 - 130,710 Interest on Bonds - - 255,520 Payments on behalf of Others - 2,130,273 - Payments to Other Agencies for Charges Collected - 3,285,120 - Total Deductions 13,174 5,415,393 386,230 Change in Net Position (132,866) (1,485,232) 568,116 Net Position - Beginning of Year 2,215,420 2,242,419 (5,524,301) Net Position - End of Year 2,082,554$ 757,187$ (4,956,185)$ City of Hemet
Statement of Changes in Net Position
Fiduciary Funds
Year Ended June 30, 2022
The accompanying notes are an integral part of this statement. 28

11.B

City of Hemet
Notes to Financial Statements
Year Ended June 30, 2022

1) SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

The City of Hemet, California was incorporated in 1910 as a ge neral law City. The City operates under a Council-Manager form of government and provides the following services: public safety (police and fire), highways and streets, refuse and recycling collection, water, sewer maintenance, public library, parks, public improvements, planning and zoning, and general administrative services.

The financial statements of the City of Hemet have been prepar ed in conformity with generally accepted accounting principles (GAAP) as applied to governmental units. The Governmental Accounting Standards Board (GASB) is the accepted st andard setting body for establis hing governmental accounting and financial reporting principles. The more significant accounting policies are described below.

A) Description of Reporting Entity

In evaluating how to define the City for financial reporting pu rposes, management has considered all potential component units. The primary criteria for including a potential component unit within the reporting entity are the governing body’s financial accountability and a financial benefit or burden relationship and whether it is misleading to exclude. A primary government is financially accountable and shares a financial benefit or burden relationship, if it appoints a voting majorit y of the organization’s governing body and frequently has the ability to affect the organizations operations, or if there is a potential for the organization to provide specific financial benefits to, or impose specific financial burdens on the primary government. A primary government may also be financially accountable if an or ganization is fiscally dependent on the primary government regardless of whether the organization has a separately elected governing board, a governing board appointed by a higher level of government, or a jointly appointed board, and there is a potential for the organization to provide specific financial benefits to, or impose specific financial burdens on the primary government.

Management determined that the following entities should be reported as blended component units based on the criteria above. Although the following is legally separa te from the City, it has been “blended” as though it is part of the City because the component unit’s gove rning body is substantially the same as the City’s and there is a financial benefit or burden relationship between the City and the component unit; management of the City has operational responsibilities for the component unit; and/or the component unit provides services entirely, or almost entirely, to the City or otherwise exclusively, or almost exclusively, benefits the City, even though it does not provide services directly to it.

Hemet Housing Authority

The Hemet City Council is also the governing board of the Hemet Housing Authority; therefore the Authority is included within the reporting entity of the City. The authority was formed under the California Health and Safety Code Section 34200, et seq, to provide financing for sup plying safe and sanitary dwelling accommodations to persons of low income at affordable rents. Separate financial statements are not issued for the Housing Authority.

B) Implementation of Governmental Accounting Standards Board (GASB) Pronouncements

The Governmental Accounting Standards Board has issued the foll owing Statements, which may affect the City’s financial reporting requirements in the future:

29

11.B

City of Hemet
Notes to Financial Statements
Year Ended June 30, 2022

1) SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Continued

GASB 96 – Subscription-Based Information Technology Arrangements: The requirements of this Statement will improve financial reporting by establishing a de finition for SBITAs and providing uniform guidance for accounting and financial reporting for transactions that meet that definition. Establishing the capitalization criteria for implementation costs also will redu ce diversity and imp rove comparability in financial reporting by governments. This Statement also will en hance the relevance and reliability of a government’s financial statements by requiring a government to report a subscription asset and subscription liability for SBITA and to disclose essential info rmation about the arrangement. The disclosures will allow users to understand the scale and import ant aspects of a government’s SBITA activities and evaluate a government’s obligations and assets resulting from SBITAs. The requirements of this Statement will take effect for financial statements starti ng with the fiscal year that ends June 30, 2023.

C) Measurement Focus, Basis of Accounting, and Financial State ment Presentation

The accounts of the City are organized on the basis of funds, each of which is considered a separate accounting entity. The operations of each fund are accounted f or by providing a separate set of self- balancing accounts that comprise its assets, deferred outflows of resources, liabilities, deferred inflows of resources, fund balance or net position, revenues and expenditures or expenses, as appropriate. Fund accounting segregates funds according to their intended purpose and is used to aid management in demonstrating compliance with finance-related legal and contractual provisions. The minimum number of funds is maintained in accordance with legal and managerial requirements.

Government-Wide and Fund Financial Statements

The City’s Government-Wide Financial Statements include a Statement of Net Position and a Statement of Activities and Changes in Net Position. These statements prese nt summaries of governmental and business-type activities for the City accompanied by a total column. Fiduciary activities of the City are not included in these statements.

These financial statements are presented on an “economic resources” measurement focus and the accrual basis of accounting. Accordingly, all of the City’s assets, de ferred outflows of sources, liabilities, and deferred inflows of sources, including capital assets, as well as infrastructure assets, and long-term liabilities, are included in the accompanying Statement of Net Position. The Statement of Activities presents changes in Net Position. Under the accrual basis of accounting, revenues are recognized in the period in which they are earned while expenses are recognized in the period in which the liability is incurred.

Program revenues include 1) charges to customers or applicants who purchase, use, or directly benefit from goods, services, or privileges provided by a given function and 2) grants and contributions that are restricted to meeting the operational or capital requirements of a particular function. Program revenues are netted with program expenses in the statement of activities to present the net cost of each program. Taxes and other items not included among program revenues are reported instead as general revenues.

Amounts paid to acquire capital assets are capitalized as asset s in the government-wide financial statements, rather than reported as an expense. Proceeds of long-term debt are recorded as a liability in the government-wide financial statements. Amounts paid to reduce lo ng-term indebtedness of the reporting government are reported as a reduction of the related liability, rather than as an expense. 30

11.B

City of Hemet
Notes to Financial Statements
Year Ended June 30, 2022

1) SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Continued

As a general rule, the effect of interfund activity has been el iminated from the government-wide financial statements. Exceptions to this general rule are payments in-lieu of taxes where the amounts are reasonably equivalent in value to the interfund services provided and other charges between the government’s water and sewer function and various other functions of the governmen t. Elimination of these charges would distort the direct cost and program revenues reported for the various functions concerned.

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

Governmental Fund Financial Statements

The governmental fund financial statements are reported using the current financial resources measurement focus and the modified accrual basis of accounting. Revenues are recognized as soon as they are both measurable and available. Revenues are considered to be available when they are collectible within the current period or soon enough thereafter to pay liabilities of t he current period. For this purpose, the City considers revenues to be available if th ey are collected within 60 days of the end of the current fiscal period. Expenditures generally are recorded when a liability is incurred, as under accrual accounting. However, debt service expenditures as well as expen ditures related to compensated absences, and claims and judgments, are recorded only when payment is due. General capital asset acquisitions are reported as expenditures in governmental funds . Issuance of long-term debt and acquisitions under capital leases are reported as other financing sources.

Sales taxes, property taxes, franchise taxes, intergovernmental revenue and rental income associated with the current fiscal period are all considered to be suscept ible to accrual and so have been recognized as revenues of the current fiscal period to the extent normally collected within the availability period.

Other revenue items are considered to be measurable and availab le when cash is received by the government.

Non-current portions of long-term receivables due from governmental funds are reported on their balance sheets in spite of their spending measurement focus. Special re porting treatments are used to indicate, however, that they should not be considered “available spendable resources,” since they do not represent net current assets.

Proprietary and Fiduciary Funds

The City’s enterprise and internal service funds are considered proprietary funds. Proprietary funds and fiduciary funds are presented using the accrual basis of accounting. Revenues are recognized when they are earned and expenses are recognized when the related goods o r services are delivered. Proprietary funds are presented using the economic resources measurement focus . This means that all assets and all liabilities (whether current o r noncurrent) associated with their activity are included on their balance sheets. Proprietary fund type oper ating statements present incr eases (revenues) and decreases (expenses) in total net position.
31

11.B

City of Hemet
Notes to Financial Statements
Year Ended June 30, 2022

1) SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Continued

Proprietary fund operating revenues, such as charges for services, result from exchange transactions associated with the principal activity of the fund. Exchange tr ansactions are those in which each party receives and gives up essentially equal values. Non-operating r evenues, such as subsidies, taxes, and investment earnings result from nonexchange transactions or anc illary activities. Amounts paid to acquire capital assets are capitalized as assets in the enterprise fund financial statements, rather than reported as an expense. Proceeds of long-term debt are recorded as a lia bility in the enterprise fund financial statements, rather than as anothe r financing source. Amounts pa id to reduce long-term indebtedness of the enterprise fund are reported as a reduction of the related liability, rather than as an expense.

The custodial funds account for monies held for the benefit of other organizations and governments to which the City provides accounting and investing services and are reported using economic resources measurement focus and the accrual basis of accounting. The priv ate-purpose trust funds are reported using the economic resources measurement focus and the accrual basis of accounting.

D) Fund Classifications

The City reports the following major governmental funds:

General Fund - This is the primary operating fund of the City. It accounts for all activities of the general government, except those required to be accounted for in another fund.

Sewer and Storm Drain Sp ecial Revenue Fund - This fund accounts for the financial transactions of a City- wide program to maintain storm drains and sewer transmission lines. Revenues are intended to cover the maintenance costs for these lines, not all of the costs ass ociated with the replacement, and depreciation of these lines.

ARPA Special Revenue Fund – This fund accounts for the financi al transactions as prescribed under the Federal American Rescue Plan Act (ARPA) of 2021.

Bridges, Streets and Traffic Facilities Capital Projects Fund - This fund accounts for the financial transactions for bridges, streets and traffic facilities in the development impact fee report and is funded through developer contributions.

The City reports the following major enterprise funds:

Water - This fund accounts for the financial transactions of the City’s water utility s ervice, including water production, transmission, and distribution system.

The City also reports th e following fund types:

Internal Service Funds - These funds account for the financing of goods or services provided by one department or agency to other departments or agencies of the City, on a cost reimbursement basis. These departments consist of administrative, facility maintenance, vehicle maintenance, workers’ compensation, dental, vision, retiree medical and liability insurance.

OPEB Trust Fund - These funds account for the prefunding of post-employment benefits other than pensions.

Custodial Funds - These funds account for resources held by th e City in a trustee capacity as an agent for individuals, private organizations, and/or other governments. Custodial Funds are custodial in nature and are held for the benefit of other individuals, organizations and/or governments. These funds consist of the Police Activities League, pass thru fees collected for the County, and a developer CFD.

32

11.B

City of Hemet
Notes to Financial Statements
Year Ended June 30, 2022

1) SUMMARY OF SIGNIFICANT ACC OUNTING POLICIES - Continued

Private-purpose Trust Fund - This fund is used to account for the balances and transactions of the Successor Agency to the former Hemet Redevelopment Agency.

E) Cash and Investments

Investments are reported in the accompanying balance sheet at fair value, except for certain certificates of deposit and investment contracts that are reported at cost because they are not transferable and they have terms that are not affected by changes in market interest rates.

Changes in fair value that occur during a fiscal year are recognized as investment income reported for that fiscal year. Investment income includes interest earnings, changes in fair value, and any gai ns or losses realized upon the liquidation, maturity, or sale of investments.

The City pools cash and investments of all funds, except for assets held by fiscal agents. Each fund’s share in this pool is displayed in the accompanying financial stateme nts as cash and investments. Investment income earned from pooled investments is allocated to those various funds based on each fund’s average cash and investment balance.

For purposes of the statement of cash flows, cash equivalents are defined as short-term, highly liquid investments that are both readily convertible to known amounts of cash or were purchased so near their maturity that they present insignificant risk of change in value because of changes in interest rates. Cash and cash equivalents in the accompanying statements include the proprietary funds’ share of the cash and investment pool of the City of Hemet.

F) Receivables

Receivables include such items as taxes, intergovernmental revenues, charges for services, miscellaneous accounts receivable, and interest receivable. No allowance for doubtful accounts has been established, as the City believes all amounts are considered to be collectible in the normal course of business.

G) Inventory and Prepaid Items

All inventories are valued on the average cost method. Inventory in the General Fund consists of City promotional items. Inventory in the Internal Service fund consists of hardware supplies, auto shop supplies, fuel and oil. Inventory in the Enterprise fund consists of expendable supplies held for use by the water utility. All costs are recorded as an expenditure at the time the individual inventory items are consumed.

Prepaid items are payments made to vendors for services that wi ll benefit periods beyond the fiscal year ended using purchase method.

H) Interfund Transactions

Activity between funds that are representative of lending/borrowing arrangements outstanding at the end of the fiscal year are referred to as either "due to/from other funds" (i.e., the current portion of interfund loans) or "advances to/from other funds " (i.e., the non-current portio n of interfund loans). Any residual balances outstanding between the government al activities and business-type activities are reported in the government-wide financial statements as "internal balances."

Advances between funds, as reported in the fund financial statements, are offset by a nonspendable fund balance account in applicable governmental funds to indicate that they are not available for appropriation and are not expendable available financial resources.
33

11.B

City of Hemet
Notes to Financial Statements
Year Ended June 30, 2022

1) SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Continued

I) Forgivable Notes

Certain loans have been made by the City to third parties in or der to enhance the redevelopment, community development, economic development, and housing objectives of the City. Certain loans contain conditions for non-collection (after being held for a certain period of time, etc.). The City has recorded as an allowance for forgivable notes the estimate of the amounts that will not be collected on these loans.

J) Land Held for Resale

Land held for resale represents land, structures and their rel ated improvements that were acquired for resale in accordance with the objectives of the Redevelopment P rojects and grants. These costs will be charged to current year project expenditures when the related land and structures are sold. Land held for resale is valued at the lower of cost or expected net realizable value.

Certain payments to vendors reflect costs applicable to future accounting periods and are recorded as prepaid items in both government-wide and fund financial statements.

K) Capital Assets

Capital assets, which include property, plant, equipment, and infrastructure assets (e.g., roads, bridges, sidewalks, and similar items) are reported in the applicable go vernmental or business-type activities columns in the government-wide financial statements. Capital a ssets are defined by the government as assets with an initial, individual cost of more than $10,000 an d an estimated useful life in excess of two years except in the case of infrastructure-related capital projects, which would only be capitalized when total project costs are expected to exceed $50,000. Such assets are recorded at historical cost or estimated historical cost if purchased or constructed. Contributed capital assets are valued at their acquisition value at the date of the contribution.

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

Major outlays for capital assets and improvements are capitalized as projects are constructed. Interest incurred during the construction phase of capital assets of business-type activities is included as part of the capitalized value of the assets constructed. No interest were costs capitalized during the current fiscal year.

Capital assets of the primary government, as well as the compon ent units, are depreciated using the straight-line method over the following estimated useful lives.

Buildin
gs and Improvements 25 - 50 years
Infrastructure
Roadwa y 20 - 75 years
Storm Drain 100 years
Water S ystem 30 years
Sewer S ystem 30 years
Machinery and Equipment
Vehicles 7 years
O f f i c e Equipment 5 years
Other E quipment 5 years

34

11.B

City of Hemet
Notes to Financial Statements
Year Ended June 30, 2022

1) SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Continued

L) Compensated Absences

It is the government’s policy to permit employees to accumulate earned but unused vacation and sick pay benefits. All vacation pay is accrued when incurred in the government-wide, proprietary, and fiduciary fund financial statements.

City employees receive from twelve to thirty-three (12-33) vacation days each year depending upon length of service and bargaining group. Vacation can be accumulated up to a maximum of two years for most City bargaining units; two years plus the current year's accumulation for other units. Unused vacation may be cashed in yearly per each bargaining unit's M.O.U. limitations or upon retirement. City and police employees receive eight (8) hours of sick leave for each month of employment. Management employees accrue six (6) days of sick leave per year. City fire fighters accrue twelve ( 12) hours per calendar month. City general employees' right to accrue sick leave is unlimited. Used sick leave may be cashed in upon retirement at a payment percentage of 25%, 50% or 75% determined by length of c ontinuous service and bargaining unit M.O.U.

City and police employees are allowed to accumulate compensatory leave time for unpaid overtime at 150% rate up to a forty (40) hour or eighty (80) hour maximum depending on M.O.U. limitations.

M) Claims and Judgments

The expenditures for claims are recognized when it is probable that the liability has been incurred at year- end and the amount of the loss can be reasonably estimated. Such claims are reported as liabilities in the Internal Service Funds and government-wide financial statements.

N) Pension

For purposes of measuring the net pension liability, deferred outflows of resources and deferred inflows of resources related to pensions, and pension expense, information about the fiduciary net position of the plans and additions to/deductions from the plans’ fiduciary net position have been determined on the same basis as they are reported by the plans. For this purpose, benefit payments (including refunds of employee contributions) are recognized when due and payable in accordanc e with benefit terms. Investments are reported at fair value.

O) Other Postemployment Benefits (OPEB)

For purposes of measuring the total OPEB liability, deferred outflows of resources and deferred inflows of resources related to OPEB, and O PEB expense, generally accepted accounting principles require that the reported results must pertain to liability and asset information within certain defined timeframes. For this report, the following timeframes are used: January 1, 2021 Valuation Date; June 30, 2022 Measurement Date; and July 1, 2021 through June 30, 2022 Measurement Period.

35

11.B

City of Hemet
Notes to Financial Statements
Year Ended June 30, 2022

1) SUMMARY OF SIGNIFICANT ACC OUNTING POLICIES - Continued

P) Deferred Outflows/Inflows of Resources

In addition to assets, the statement of financial position will sometimes report a separate section for deferred outflows of resources. This separate financial stateme nt element represents consumption of net assets that applies to a future period(s) and so will not be re cognized as an outflow of resources (expense/ expenditure) until then. The City has certain items t hat qualify for reporting in this category:
deferred outflows relating to the City’s net pension and OPEB liabilities.

In addition to liabilities, the statement of financial position will sometimes report a separate section for deferred inflows of resources. This separate financial statement element, deferred inflows of resources, represents an acquisition of net assets that applies to a future period(s) and so will not be recognized as an inflow of resources (revenue) until that time. The City has only one type of item, which arises only under the modified accrual basis of accounting, which qualifies for repor ting in this category. Accordingly, the item, unavailable revenue, is reported in the governmental funds balance sheet. The governmental funds report unavailable revenues from property taxes, special assessments, grant receivables, long-term loans receivable, and other miscellaneous receivables. These amounts are deferred and recognized as an inflow of resources in the period that the amounts become available. The City also reports deferred inflows relating to the net pension and OPEB liabilities.

Q) Net Position

In the government-wide and proprietary fund financial statements, net position is classified in the following categories:

Investment in Capital Assets – this category groups all capital assets, including infrastructure, into one component of net position. Accumulated depreciation and the ou tstanding balances of debt that are attributable to the acquisition, construction or improvement of those assets reduce this category.

Restricted Net Position – this category describes the portion of net position which is restricted as to use by the terms and conditions of agreements with outside parties, go vernmental regulation, laws, or other restrictions which the City cannot unilaterally alter.

Unrestricted – this category describes the portion of net position which is not restricted to use.

R) Net Position Flow Assumption

Sometimes the City will fund outlays for a particular purpose f rom both restricted (e.g. restricted bond or grant proceeds) and unrestricted resources. In order to calculate the amounts to report as restricted – net position and unrestricted – net position in the statement of ne t position, a flow assumption must be made about the order in which the resources are considered to be applied.

It is the City’s policy to consider restricted – net position t o have been depleted before unrestricted – net position.

36

11.B

City of Hemet
Notes to Financial Statements
Year Ended June 30, 2022

1) SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Continued

S) Fund Balances

Fund balances in governmental funds are reported in classifications that comprise a hierarchy based primarily on the extent to which the City is bound to honor con straints on the specific purposes for which amounts in those funds can be spent. Sometimes the City will fund outlays for a particular purpose from both restricted and unrestricted resources (the total of commit ted, assigned, and unassigned fund balance). In order to calculate the amounts to report as restr icted, committed, assigned, and unassigned fund balance in the governmental fund financial statements a fl ow assumption must be made about the order in which the resources are considered to be applied. It is the government’s policy to consider restricted fund balance to have been depleted before using any of the components of unrestricted fund balance. Further, when the components of unrestricted fund balance can be used for the same purpose, committed fund balance is depleted first, followed by assigned fund balance. Unassigned fund balance is applied last.

The following classifications describe the relative strength of the spending constraints placed on the purposes for which resources can be used:

Nonspendable Fund Balance - Amounts that cannot be spent either because they are in nonspendable form or are required to be maintained intact.

Restricted Fund Balance - Amounts that are constrained to speci fic purposes by state or federal laws, or externally imposed conditions by grantors or creditors.

Committed Fund Balance - Amounts that may be specified by the City Council by ordin ance or resolution to formally commit part of the City’s fund balances or future r evenues for a specific purpose(s) or program. To change or repeal any such commitment will require an additional formal City Council action utilizing the same type of action that was originally used.

The City's committed fund balance includes:

 General Fund Emergency Operating Contingency:

Fund balance in the General Fund has been committed for emergen cy/fiscal emergency contingencies, as set by ordinance. Emergencies shall mean the actual or threatened conditions of disaster or of extreme peril to the safety of persons and prope rty within the City caused by such conditions as air pollution, fire, flood, storm, epidemic, riot or earthquake, or other conditions, including conditions resulting from a labor controversy, which conditions are likely to be beyond the control of the services, personnel, equipment and facilities of the City, requiring combined forces of other political subdivisions to combat. A fiscal emergency is defined by the City of Hemet Municipal Code Section 2-451. The amount of the commitment as set forth by the City of Hemet Municipal Code Section 2-452 is equal to at least 20% of General Fund budgeted expenditures.

Encumbrance accounting, under which purchase order, contracts a nd other commitments for the expenditures of monies are recorded in order to reserve that po rtion of the applicable appropriation, is employed as an extension of formal budgetary integration in the General, Special Revenue, and Capital Project funds. Encumbrances outstanding at year-end are reported as committed fund balances in the fund financial statements since they do not constitute expenditures or liabilities. 37

11.B

City of Hemet
Notes to Financial Statements
Year Ended June 30, 2022

1) SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Continued

Assigned Fund Balance – Assigned fund balances encompass the portion of net fund resources reflecting the government’s intended use of r esources, but are neither res tricted or committed. Assignment of resources can be done by the highest level of decision making or by a committee or official designated for that purpose. The City Council has by resolution authorized the City Manager to assign fund balance.

Unassigned Fund Balance - This amount is for any portion of the fund balances that do not fall into one of the above categories. The general fund is the only fund that r eports a positive unassigned fund balance amount. In other governmental funds, it is not appropriate to report a positive unassigned fund balance amount. However, in governmental fund other than general fund, if expenditures incurred for specific purposes exceed the amounts that are restricted, committed, or assigned to those purposes, it may be necessary to report a negative unassigned fund balance in that fund.

T) Property Tax Calendar

Property taxes are assessed and collected each fiscal year according to the following property tax calendar:

Lien Date March 1
Levy Date July 1 to June 30
Due Date November 1, 1 st Installment February 1, 2nd Installment Collection Date December 1, 1 st Installment April 10, 2nd Installment

The City receives from the County of Riverside a percentage of the basic 1% maximum tax rate allowed on assessments collected and allocated by the County. Property tax assessments are recognized as revenue when they become both measurable and available to finance the e xpenditures of the reported fiscal year.

Material delinquent property taxes (net of estimated uncollecti bles) are also recorded as current year receivables. Substantially all of the property taxes associated with the reported fiscal year were considered to be both measurable and available to finance expenditures of that fiscal year. When material amounts of property taxes are considered to be measurable but not available to finance the expenditures of the reported fiscal year, they are recorded as a receivable and as deferred revenue (to be recognized as revenue in the year in which they become available).

A delinquency penalty of 6% is assessed by the County of Riverside. If taxes become delinquent, they are deeded to the State and may be sold by the County Tax Collector for taxes due plus 1% per month redemption fee. All property taxes are collected by the County of Riverside and collection fees are deducted by the County before tax revenue is remitted to the City. The assessed valuation is at “full cash value”.

U) Use of Estimates

The presentation of basic financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make est imates and assumptions that affect the reported amounts of assets and liabilities and disclosure of co ntingent assets and liabilities at the date of the financial statements and t he reported amounts of revenues a nd expenditures during the reporting period. Actual results could differ from those estimates.

38

11.B

City of Hemet
Notes to Financial Statements
Year Ended June 30, 2022

2) CASH AND INVESTMENTS

Cash and investments are classified in the accompanying financial statements as follows:

Cash and Investments consist of the following:

Investments Authorized by the California Government Code and the City’s Investment Policy

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

*Based on state law requirement s or investment policy requirements, whichever is more restrictive.

Governmental Business-Type Fiduciary
Activities Activities Funds Total
Cash and Investments 147,640,790$ 31,165,031$ 3,054,794$ 181,860,615$ Restricted Cash and Investments - - 1,371,081 1,371,081 Total Cash and Investments 147,640,790$ 31,165,031$ 4,425,875$ 183,231,696$ Government-wide
Statement of Net Position
Cash on Hand 7,250$
Deposits with Financial Institutions 45,909,932
Investments 137,314,514
Total Cash and Investments 183,231,696$
Authorized Maximum Maximum
Investment Types by Investment Maximum Percentage Investment Authorized by State Law Policy Maturity* of Portfolio* in One Issue r* U.S. Treasury Obligations Yes None None None
U.S. Government Sponsored
Agency Securities Yes 5 years None None
Municipal Bonds Yes 5 years 20% None
Medium-Term Notes Yes 5 years 20% 5%
Collateralized Certificate of Deposit Yes 5 years None 25% Negotiable Certificates of Deposit Yes 5 years 30% None Banker's Acceptance Yes 180 days 40% None
Commercial Paper Yes 270 days 15% 10%
Money Market Mutual Funds Yes N/A 10% None
Repurchase Agreements Yes 30 days 10% None
Local Agency Investment Fund Yes N/A 90% $75,000,000
39

11.B

City of Hemet
Notes to Financial Statements
Year Ended June 30, 2022

2) CASH AND INVESTMENTS - Continued

Investments Authorized by Debt Agreements

Investment of debt proceeds held by bond trustee are governed by provisions of the debt agreements, rather than the general provisions of the California Government Code o r the City’s investment policy. The table below identifies the investment types that are authorized for investments held by bond trustee. The table also identifies certain provisions of these debt agreements that add ress interest rate risk, and concentration of credit risk.

Maximum Maximum
Authorized Maximum Percentage Investment
Investment Type Maturity Allowed In One Issuer

U.S. Treasury Obligations None None None
U.S. Agency Securities None None None
Banker’s Acceptances 30 days None None
Commercial Paper 270 days None None
Money Market Mutual Funds N/A None None
Municipal Obligations None None None
Repurchase Agreements 270 days None None
Investment Contracts None None None
Local Agency Investment Fund
(LAIF)
N/A None None

Disclosures Relating to Interest Rate Risk

Interest rate risk is the risk that changes in market interest rates will adversely affect the fair value of an investment. Generally, the longer the maturity of an investment is, 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:

12 Months 13 to 36 37 to 60
Investment Type Total Or Less Months Months
U.S. Treasury 48,974,453 $ 8,578,209 $ 38,010,326 $ 2,385,918$ U.S. Agency Securities 2,768,920 - - 2, 768,920 LAIF 63,625,668 63,625,668 - - Municipal Obligations 2,225,561 1,260,781 - 964,780 Negotiable CD 4,138,293 1,982,432 1,693,405 462,456 Medium Term Notes 6,136,808 2,741,460 2,484,608 910,740 Money Market Mutual Funds 6,031,312 6,031,312 - - Held by Fiscal Agent:

Money Market Mutual Funds 3,413,499 3,413,499 - - Total 137,314,514$ 87,633,361$ 42,188,339$ 7,492,814$ Remaining Maturity (in Months)
40

11.B

City of Hemet
Notes to Financial Statements
Year Ended June 30, 2022

2) CASH AND INVESTMENTS - Continued

Disclosures Relating to Credit Risk

Generally, credit risk is the risk that an issuer of an investm ent will not fulfill its obligation to the holder of the investment. This is measured by the assignment of a rating by a nationally recognized statistical rating organization. Presented below is the minimum rating required by (where applicable) the California Government Code or the City’s investment policy, or debt agreements, and t he actual rating as of fiscal year end for each investment type.

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 was no investments in any one issuer (other than U.S. Government Agencies, Supranationals, Money Market Funds, and external investment pools) that represent 5% or more of total City investments.

Custodial Credit Risk

Custodial credit risk for deposits is the risk that, in the event of the failure of a depository financial institution, a government will not be able to recover its deposits or will not be able to recover collateral securities that are in the possession of an outside party. The custodial credit risk for investments is the risk that in the event of the failure of the counterparty (e.g., broker dealer) to a transact ion, a government will not be able to recover the value of its investment or collateral securities that are in the possession of another party. The California Government Code and the City’s investment policy do not contain legal or policy requirements that would limit the exposure to custodial credit risk for deposits or investments, other than the following provision for deposits:

The California Government Code requires that a financial institution secure deposits made by state or local government units by pledging securities in an undivided collateral pool held by a depository regulated under state law (unless so waived by t he governmental unit). The market value of the pledged securities in the collateral pool must equal at least 110% of the total amount de posited by the public agencies. California law also allows financial institutions to secure City deposits by p ledging first trust deed mortgage notes having a value of 150% of the secured public deposits. At June 30, 2022, the City deposits (bank balances were insured by the Federal Depository Insurance Corporation up to $250,000 and the remaining balances were collateralized under California law. Investments held by b ond trustee are selected under the terms of the applicable trust agreement. For investments identified herein as held by bond trustee, the bond trustee selects the investment under the terms of the applicable trust agreemen t, acquires the investment, and holds the investment on behalf of the reporting government.

Minimum
Investment Type Amount Legal Rating AAA AA A BBB Unrated U.S. Treasury 48,974,453$ N/A -$ 48,974,453$ -$ - $ -$ U.S. Agency Securities 2,768,920 N/A - 2,768,920 - - - LAIF 63,625,668 N/A - . - - 63,625,668 Municipal Obligations 2,225,561 A - 2,225,561 - - - Negotiable CD 4,138,293 N/A - - - - 4,138,293 Medium Term Notes 6,136,808 A 990,620 1,993,770 2,665,300 487,118 - Money Market Mutual Funds 6,031,312 AAA 6,031,312 - - - - Held by Bond Trustees:

Money Market Mutual Funds 3,413,499 AAA 3,413,499 - - - - Total 137,314,514$ 10,435,431$ 55,962,704$ 2,665,300$ 487,118 $ 67,763,961$ 41

11.B

City of Hemet
Notes to Financial Statements
Year Ended June 30, 2022

2) CASH AND INVESTMENTS - Continued

Fair Value of Investments

Investments (except those that may be reported at amortized cos t) are measured at fair value on a recurring basis. Recurring fair value measurements, are those that Governmental Accounting Standards Board (GASB) Statements require or permit in the statement of net position a t the end of each reporting period. Fair value measurements are categorized bas ed on the valuation inputs used to measure an asset’s fair value: Level 1 inputs are quoted prices in active markets for identical assets ; Level 2 inputs are signifi cant other observable inputs; Level 3 inputs are signifi cant unobservable inputs. Inv estment fair value measurements at June 30, 2022 are described below.

Investments categorized as Level 2 are valued based on matrix p ricing which use observable market inputs such as yield curves and market indices that are derived princi pally from or corroborated by observable market data by correlation to other means.

Investment in State Investment Pool

The City is a voluntary participant in the Local Agency Invest ment Fund (LAIF) that is regulated by the California Government Code Section 16429 under the oversight of the Treasurer of the State of California. The fair value of the City’s investment in this pool is reported in the accompanying financial statements at amounts based on the City’s pro-rata share of the fair value provided by LAIF fo r the entire LAIF portfolio (in relation to the amortized cost of that portfolio). The balance available for withdrawal is based on the accounting records maintained by LAIF, which are recorded on an amortized cost basis. LAIF is not rated.

3) INTERFUND RECEIVALBES, PAYABLES AND TRANSFERS

The following represents the composition of interfund balances as of June 30, 2022:

Due To / From Other Funds

The Other Governmental Funds borrowed $639,043 from Other Gover nmental Funds as a result of routine, short-term interfund borrowing to eliminating temporary deficit cash balances.

Not subject to
Investment Type Total Level 1 Level 2 Measurement
U.S. Treasury 48,974,453 $ 48,974,453 $ - $ - $ U.S. Agency Securities 2,768,920 - 2, 768,920 - LAIF 63,625,668 - - 63, 625,668 Municipal Obligations 2,225,561 - 2, 225,561 - Negotiable CD 4,138,293 - 4, 138,293 - Medium Term Notes 6,136,808 - 6, 136,808 - Money Market Mutual Funds 6,031,312 - - 6, 031,312 Held by Bond Trustees: -
Money Market Mutual Funds 3,413,499 - - 3, 413,499 Total 137,314,514 $ 48,974,453 $ 15,269,582 $ 73,070,479 $ Measurement Input
42

11.B

City of Hemet
Notes to Financial Statements
Year Ended June 30, 2022

3) INTERFUND RECEIVAL BES, PAYABLES AND TRANSFERS - Continued

Due to City of Hemet

The Fiduciary Funds borrowed $696,674 from the General Fund as a result of short-term borrowing to eliminate temporary deficit cash balances caused from fiduciary activitie s. These will be repaid when receivables are collected and restricted funds become available to repay.

Interfund Transfers

During the year, interfund transfers were made for purposes of financing administrative costs and capital improvements. Specifically, the following transfers were made:

The transfers from the Internal Service Funds totaling $582,080 were to return funds for a division of the internal service funds that was discontinued. This represented the remaining funds on hand of the closed division.

4) NOTES RECEIVABLE

The City administers various r esidential rehabilitation and down payment assistance loan programs for low and moderate income families. In addition, the City has loaned monies to developers for affordable housing projects and entered into owner participation agreements. The loans have different stated interest rates, payback periods and may be forgivable assuming all conditions are met. These notes are long-term in nature and are recorded as notes receivable in the governmental funds balance sheet. At June 30, 2022 the outstanding balance of notes receivable totaled $7,763,867. The balance on the loans that will be forgiven by the City, assuming all requirements are met was $5,674,794, and is considered uncollectible. The balance of loans receivable is recorded net of the uncollectible amount in the Statement of Net Position and the Governmental Funds Balance Sheet.

Sewer and Nonmajor Water Internal
General Storm Drain Governmental Enterprise Service
TRANSFERS OUT Fund Fund Funds Fund Funds Total
General Fund -$ -$ 20,000$ -$ -$ 20,000$ Nonmajor Governmental Funds - - - - 35,378 35,378 Water Enterprise Fund 221,177 - - - - 221,177 Internal Serivce Funds 88,349 63,166 145,231 194,394 90,940 582,080 309,526$ 63,166$ 165,231$ 194,394$ 126,318$ 858,635$

TRANSFERS IN
43

11.B

City of Hemet
Notes to Financial Statements
Year Ended June 30, 2022

5) CHANGES IN CAPITAL ASSETS

Capital assets activity for the year ended June 30, 2022 is as follows:

Beginning Ending
Governmental Activities: Balance Additions Deletions Transfers Balance Capital Assets, Not Being Depreciated:

Land and Improvements 12,348,575$ -$ -$ -$ 12,348,575$ Rights of Way 190,468,181 - - - 190,468,181 Construction in Progress 3,830,659 4,588,899 - (2,908,622) 5,510,936 Total Capital Assets, Not
Being Depreciated 206,647,415 4,588,899 - (2,908,622) 208,327,692 Capital Assets Being Depreciated:

Building and Improvements 29,766,548 - (35,235) - 29,731,313 Building and Improvements - ISF 75,899 - - - 75,899 Machinery and Equipment 41,228,810 1,571,618 (1,531,474) 35,378 41,304,332 Machinery and Equipment - ISF 5,552,606 150,605 (56,468) (35,378) 5,611,365 Infrastructure
Pavement 146,221,356 - - 2,226,836 148,448,192 Medians 163,384 - - - 163,384 Sidewalks 19,154,765 - - 251,718 19,406,483 Curb and Gutter 16,854,440 - - 327,254 17,181,694 Traffic Signal 7,343,494 - - - 7,343,494 Street Lights 4,064,223 - - - 4,064,223 Bridges 5,661,474 - - - 5,661,474 Storm Drain/Retention Basins 11,485,799 - - 102,814 1 1,588,613 Total Capital Assets Being
Depreciated 287,572,798 1,722,223 (1,623,177) 2,908,622 290,580,466 Less Accumulated Depreciation:

Building and Improvements (15,538,321) (663,878) 35,235 - (16,166,964) Building and Improvements - ISF (73,503) (857) - - (74,360) Machinery and Equipment (35,267,817) (1,410,258) 1,517,868 (35,160,207) Machinery and Equipment - ISF (4,853,982) (142,389) 56,468 (4,939,903) Infrastructure
Pavement (111,661,721) (4,033,188) - - (115,694,909) Medians (84,413) (5,446) - - (89,859) Sidewalks (5,471,985) (257,075) - - (5,729,060) Curb and Gutter (4,988,193) (226,908) - - (5,215,101) Traffic Signal (4,966,937) (190,211) - - (5,157,148) Street Lights (3,124,569) (147,315) - - (3,271,884) Bridges (1,328,778) (75,486) - - (1,404,264) Storm Drain/Retention Basins (3,084,979) (168,648) - - (3,253,627) Total Accumulated Depreciation (190,445,198) (7,321,659) 1,609,571 - (196,157,286) Total Capital Assets Being
Depreciated, Net 97,127,600 (5,599,436) (13,606) 2,908,622 94,423,180 Total Capital Assets, Net 303,775,015$ (1,010,537)$ (13,606)$ -$ 302,750,872$ 44

11.B

City of Hemet
Notes to Financial Statements
Year Ended June 30, 2022

5) CHANGES IN CAPITAL ASSETS - Continued

Depreciation expense was charged to functions/programs of the primary government as follows:

*The beginning balance of construction in progress was adjusted by ($137,448). See Restatement of Net Position Note 14 for more information.

Depreciation expense was charged to functions/programs of the primary government as follows:

General Government 486,214$
Public Safety 1,340,146
Public Works 5,046,077
Libraries 305,976
Internal Service 143,246
7,321,659$
Beginning* Ending
Business-type Activities: Balance Additions Deletions Transfers Balance Capital Assets, Not Being Depreciated:

Land 32,975$ -$ -$ -$ 32,975$ Construction in Progress 187,517 - - (187,517) - Total Capital Assets, Not
Being Depreciated 220,492 - - (187,517) 32,975 Capital Assets Being Depreciated:

Buildings and Improvements 29,947,203 - - - 29,947,203 Machinery and Equipment 5,838,714 - (37,917) 187,517 5,988,314 Total Capital Assets Being
Depreciated 35,785,917 - (37,917) 187,517 35,935,517 Less Accumulated Depreciation:

Buildings and Improvements (27,023,597) (29,972) - - (27,053,569) Machinery and Equipment (5,147,102) (659,714) 37,917 - (5,768,899) Total Accumulated Depreciation (32,170,699) (689,686) 37,917 - (32,822,468) Total Capital Assets Being
Depreciated, Net 3,615,218 (689,686) - 187,517 3,113,049 0 0
Total Capital Assets, Net 3,835,710$ (689,686)$ -$ -$ 3,146,024$ Business-type Activities
Water 689,686$
Total Depreciation Expense 689,686$
45

11.B

City of Hemet
Notes to Financial Statements
Year Ended June 30, 2022

6) LONG-TERM LIABILITIES

Changes in long-term liabilities for governmental activities and business-type activities are as follows:

*The beginning balance in the business-type activities was adju sted to add the settlement liability which was previously not recorded. See prior period adjustment Note 14 for more information.

The net pension and OPEB liabilities in the governmental activities are generally liquidated by the General Fund.

The net pension and OPEB liabilities in the business-type activities are liquidated by the Water Enterprise Fund.

Fiduciary Fund

Changes in long-term liabilities for Fiduciary Funds for the year ended June 30, 2022 is as follows:

Settlement Liability

In February 2012, the City entered into a settlement agreement with the Soboba Band of Luiseño Indians (the “Tribe”) over a dispute about water rights. The settlement agreement includes the City of Hemet, City of San Jacinto, Eastern Municipal Water District and Lake Hemet Municipal Water District. The City of Hemet’s total settlement obligation per the agreement was $7,252,000. The agreement does not require interest payments.

Principal is due semi-annually on January 1 and July 1 of each year. Annual payments total $268,600. The balance on the settlement liabilit y at June 30, 2 022 was $3,626 ,100. The required payments on the settlement liability are as follows:

Beginning* Ending Due Within
Balance Additions Reductions Balance One Year
Governmental Activities:

Compensated Absences 2,988,996$ 141,318$ -$ 3,130,314$ 827,351$ Claims Payable 2,791,689 1,657,408 - 4,449,097 1,782,313 Net OPEB Liability 46,803,659 - ( 247,745) 46,555,914 - Net Pension Liability 102,850,775 - (33, 296,471) 69,554,304 - Total 155,435,119$ 1,798,726$ (33,544,216)$ 123,689,629$ 2,609,664$ Business-type Activities:

Compensated Absences 161,608$ 35,806$ -$ 197,414$ 48,761$ Settlement Liability 3,894,700 - ( 268,600) 3,626,100 268,600 Net OPEB Liability 3,253,730 - (17,223) 3,236,507 - Net Pension Liability 5,484,953 - (2, 288,126) 3,196,827 - Total 12,794,991$ 35,806$ (2,573,949)$ 10,256,848$ 317,361$ Beginning Ending Due Within
Balance Additions Deletions Balance One Year
Tax Allocation Bonds:

Series 2014, Refunding 7,995,000$ -$ ( 575,000)$ 7,420,000$ 610,000$ Premium 472,342 - (46,199) 426,143 - Total 8,467,342$ -$ ( 621,199)$ 7,846,143$ 610,000$ 46

11.B

City of Hemet
Notes to Financial Statements
Year Ended June 30, 2022

6) LONG-TERM LIABILITIES - Continued

2014 Tax Allocation Refunding Bonds

In December 2014, the Riverside County Public Financing Authori ty issued $11,110,000 Riverside County Public Financing Authority 2014 Tax Allocation Revenue Bonds (Hemet Refunding Project) to 1) refund the Successor Agency Subordinate Tax Allocation Bonds, 1999 Series A and Tax Allocation Bonds, 2002 Series A, 2) to satisfy the reserve requirement and 3) to pay cost of issuance. Interest ranges from 3.00% to 5.00% is payable semiannually on March 1 and September 1 of each year , commencing March 1, 2015. Principal is due in annual installments of $580,000 to $870,000 through Sept ember 1, 2031. The outstanding balance at June 30, 2022 was $7,420,000. The debt service to maturity is as follows:

Fiscal Year Ending
June 30, Principal Interest Total
2023 268,600$ -$ 268,600$
2024 268,600 - 268,600
2025 268,600 - 268,600
2026 268,600 - 268,600
2027 268,600 - 268,600
2028 268,600 - 268,600
2029 268,600 - 268,600
2030 268,600 - 268,600
2031 268,600 - 268,600
2032 268,600 - 268,600
2033 268,600 - 268,600
2034 268,600 - 268,600
2035 268,600 - 268,600
2036 134,300 - 134,300
Totals 3,626,100$ -$ 3, 626,100$
Fiscal Year Ending
June 30, Principal Interest Total
2023 610,000$ 272,094$ 882,094 $
2024 635,000 240,969 875,969
2025 670,000 208,344 878,344
2026 700,000 174,094 874,094
2027 735,000 145,569 880,569
2028 765,000 122,591 887,591
2029 780,000 97,962 877,962
2030 815,000 72,044 887,044
2031 840,000 44,655 884,655
2032 870,000 15,255 885,255
Totals 7,420,000$ 1,393,577 $ 8,813,577$
47

11.B

City of Hemet
Notes to Financial Statements
Year Ended June 30, 2022

6) LONG-TERM LIABILITIES - Continued

Non-Commitment Debt

CFD No. 1999-1 Special Tax Refunding Bonds, Series 2006 (Heartland Project)

In July 2006, the City of Hemet authorized and provided for the issuance of special tax bonds for the Community Facilities District No. 1999-1. Proceeds of these bon ds are held by a fiscal agent and are being used to defease and refund the 1999-1 Heartland CFD Series 2001 A and Series 2002B bonds. The original issues were used to finance off-site improvements of a 1,417 ho me community with an 18-hole golf course.

This bond issue is not a legal obligation of the City as the Ci ty is only acting as an agent for the property owners in collecting the assessments. Neither the faith and cre dit nor the taxing power of the City is pledged to the payment of the bonds. Therefore, these bonds are not rep orted as a liability in the financial statements of the City. The outstanding balance on these bonds at June 30, 2022 is $5,815,000.

7) RISK MANAGEMENT AND SELF-INSURANCE PROGRAMS

The City is exposed to various r isks of loss related to torts; theft of, damage to, and destruction of assets; errors and omissions; injuries to employees; and natural disast ers. The City participates in municipal agency risk pools for their property and workers’ compensation coverage and uses a private carrier for excess liability coverage.

The City operates a self-insurance program for dental, vision, and retiree supplemental medical insurance costs.

The retiree supplemental medical plan, for employees hired prior to July 24, 1990 and who subsequently retire from the City, is only intended to bridge decreases in health c overage benefits as measured between current coverage benefits and the highest level of such benefits as conferred during the employee’s tenure. A separate internal service fund has been established to accumulate reserves and pay expenses of the program.

Type Limits Deductible
Excess Insurance Authority Propery $25,000,000 All risk various All Risk and Boiler Machinery Program sub-limits per policy Breakdown: Per Schedule
EIA Pool deductuble: $3,000,000 per occurrence, and
$10,000,000 annual aggregate excluding Earthquake and
Flood $400,000 per occurrence and annual aggregate fo
r
Auto Physical Damage, various deductibles apply
General Liability Program $25,000,000 total limit inclusive $250,000 SIR per occurrence, offense or of SIR wrongful act SIR
Primary Workers' Comp $125,000 None
Excess Workers' Comp $4,875,000 pooled layer (includes $125,000 $125,000 limit above)
Cyber Liability Program $2,000,000 aggregate limit of $50,000 SI R liability for each member/insured
$25,000,000 policy aggregate
limit of liability. $500,000 breach
response costs. Various limits apply
Cyber Liability Program Excess Layer 1 $15,000,000 aggregate lim it Excess limits layer is added $3,000,000 per member
Cyber Liability Program Excess Layer 2 $10,000,000 aggregate lim it Excess limits layer is added $2,000,000 per member
Crime $1,000,000 aggregate limit $2,500
48

11.B

City of Hemet
Notes to Financial Statements
Year Ended June 30, 2022

7) RISK MANAGEMENT AND SELF-INSURANCE PROGRAMS - Continued

Currently, the various operating funds provide the financial support of these programs. It is, however, hoped that once adequate reserve levels are achieved, the interest ea rnings will carry the administration costs.

Estimated City costs of claims for liability, workers’ compensation, dental, vision, and the retiree supplemental medical have been accrued as Claims and Judgments Payable in the accompanying financials statements.

For the past three years, settled claims have not exceeded the amount of insurance coverage. Liabilities for claims payable including workers’ compensation are typically liquidated by the internal service funds.

8) CITY EMPLOYEES RETIREMENT PLAN

Plan Descriptions

All qualified permanent and probationary employees are eligible to participate in the City’s separate Safety (police and fire) and Miscellaneous (all other) Plans, agent mu ltiple-employer defined benefit pension plans administered by the California Public Employees’ Retirement Sys tem (CalPERS), which acts as a common investment and administrative agent for its participating membe r employers. Benefit provisions under the plan are established by State statute and Local Government reso lution. 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: www.calpers.ca.gov.

Benefits Provided

The Plans are agent multiple-employer defined benefit pension p lans administered by the California Public Employees’ Retirement System (CalPERS). A full description of t he pension plan regarding number of employees covered, benefit provi sions, assumptions (for funding , but not accounting purposes), and membership information are listed in the plan’s June 30, 2020 A nnual Actuarial Valuation Report (funding valuation). Details of the benefits provided can be obtained in Appendix B of the actuarial valuation report. This report and CalPERS’ audited financial statements are publicly a vailable reports that can be obtained at CalPERS’ website.

The Plans’ provisions that are in effect at June 30, 2022, are summarized as follows:

Claim Payments
Beginning Claims and Other Ending
Balance Incurred Adjustments Balance
2019-2020 Total 2,378,599 $ 16,409,189$ (16,837,225)$ 1,950,563$ 2020-2021 Total 1,950,563$ 14,130,789$ (13,289,663)$ 2,791,689$ Dental - Vision 39,102 38,246 - 77,348 Workers' Comp 442,287 - - 442,287 Liability 2,310,300 1,619,162 - 3, 929,462 2021-2022 Total 2,791,689$ 1,657,408$ -$ 4, 449,097$ 49

11.B

City of Hemet
Notes to Financial Statements
Year Ended June 30, 2022

8) CITY EMPLOYEES RETIREMENT PLAN - Continued

Employees Covered: At June 30, 2022, the following number of employees were covere d by the benefit terms for each Plan:

Contributions: Section 20814(c) of the California Public Employees’ Retiremen t Law (PERL) requires that the employer contribution rates for all public employers be det ermined on an annual basis by the actuary and shall be effective on the July 1 following notice of a change i n the rate. The total plan contributions are determined through CalPERS’ annual actuarial valuation process. The actuarially determined rate is the estimated amount necessary to fi nance the costs of benefits ear ned by employees during the year, with an additional amount to finance any unfunded accrued liability. Th e employer is required to contribute the difference between the actuarially determined rate and the cont ribution rate of employees. Employer contribution rates may change if plan contracts are amended. It is the responsibility of the employer to make necessary accounting adjustments to reflect the impact due to any Employer-Paid Member Contributions or situations where members are paying a portion of the employer contribution.

Prior to On or after
Hire date January 1, 2013 January 1, 2013
Benefit formula 2.7% @ 55 2% @ 62
Benefit vesting schedule 5 years service 5 years service Benefit payments monthly for life monthly for life
Retirement age 50-55 52
Monthly benefits, as a % of eligible compensation (1) (1) Required employee contribution rates 8% 7.25%
Required employer contribution rates 11.92% + $2,987,406 6.75% Prior to On or after
Hire date January 1, 2013 January 1, 2013
Benefit formula 3% @ 50 2.7% @ 50
Benefit vesting schedule 5 years service 5 years service Benefit payments monthly for life monthly for life
Retirement age 50-55 52
Monthly benefits, as a % of eligible compensation (1) (1) Required employee contribution rates 9% 14.00%
Required employer contribution rates 20.88% + $5,536,588 11.50% (1) - Depending on years of service
Miscellaneous
Safety
Miscellaneous Safety
Inactive employees or beneficiaries
currently receiving benfits 309 187
Inactive employees entitled to but not yet
receiving benefits 211 103
Active employees 154 122
50

11.B

City of Hemet
Notes to Financial Statements
Year Ended June 30, 2022

8) CITY EMPLOYEES RETIREMENT PLAN – Continued

Net Pension Liability: The City’s net pension liability for the Plan is measured as the total pension liability, less the pension plan’s fiduciary net position. The net pension lia bility of the Plans are measured as of June 30, 2021, using an annual actuarial valuation as of June 30, 2020 r olled forward to June 30, 2021 using standard update procedures. A summary of principal assumptions and methods used to determine the net pension liability is shown below.

Actuarial Assumptions: The total pension liabilities in the June 30, 2020 actuarial v aluations were determined using the following actuarial assumptions:

The mortality table used was developed based on CalPERS-specifi c data. The probabilitie s of mortality are based on the 2017 CalPERS Experience Study for the period from 1997 to 2015. Pre-retirement and Post- retirement mortality rates include 15 years of projected mortality improvement using 90% of Scale MP-2016 published by the Society of Actuaries. For more details on this table, please refer to the CalPERS Experience Study and Review of Actuarial Assumptions report from December 2017 that can be found on the CalPERS website.

Long-term Expected Rate of Return - The long-term expected rate of return on pension plan investm ents was determined using a building-block method in which best-estimate ranges of expected future real rates of return (expected returns, net of pension plan investment expens e and inflation) are developed for each major asset class. In determining the long-term expected rate of return, CalPERS took into account both short-term and long-term market return expectations as well as the expecte d 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 (11-60 years) using a building-bloc k approach. Using the expected nominal returns for both short-term and long-term, the present value of benefits was calculated for each fund. The expected rate of return was set by calculating the rounded sing le equivalent expected return that arrived at the same present value of benefits for cash flows as the one ca lculated using both short-term and long-term returns. The expected rate of return was then set equal to the single equivalent rate calculated above and adjusted to account for assumed administrative expenses. The e xpected real rates of return by asset class are as follows:

All Plans
Valuation date June 30, 2020
Measurement date June 30, 2021
Actuarial cost method entry-age normal
Actuarial assumptions:

Discount rate 7.15%
Inflation 2.50%
Payroll growth (1)
Projected salary increase (1)
Investment rate of return 7.15%
Mortality (2)
Post Retirement (3)
(1) Depending on age, service and type of employment
(2) Derived using CalPERS’ Membership Data for all Funds. (3) The lesser contract COLA or 2.5% until Purchasing Power Protection Allowance floor on purchasing power applies,

2.5% thereafter
51

11.B

City of Hemet
Notes to Financial Statements
Year Ended June 30, 2022

8) CITY EMPLOYEES RETIREMENT PLAN - Continued

Discount Rate - The discount rate used to measure the total pension liability f or PERF C was 7.15%. 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, act uarially determined. Based on those assumptions, the Plan’s fiduciary net position was projected to be available to make all projected fu ture benefit payments of current plan members.

Therefore, the long-term expect ed rate of return on plan invest ments was applied to all periods of projected benefit payments to determine the total pension liability.

Changes in Net Pension Liability

The changes in the Net Pension Liability for the Miscellaneous Plan are as follows:

New Strategic Real Return Real Return
Asset Class Allocation Years 1 - 10 (1) Years 11+ (2)
Global Equity 50% 4.80% 5.98%
Global Fixed Income 28% 1.00% 2.62%
Inflation Assets - 0.77% 1.81%
Private Equity 8% 6.30% 7.23%
Real Assets 13% 3.75% 4.93%
Liquidity 1% - -0.92%
(1) An expected inflation of 2.0% used for this period. (2) An expected inflation of 2.92% used for this period.

Pension Plan Plan Fiduciary Net Pension
Liability Net Position Liability/(Asset)
Balance at June 30, 2020 130,469,930 $ 93,903,580 $ 36,566,350 $ Changes in the year:

Service cost 1,620,902 - 1,620,902 Interest on the total pension liability 9,086,211 - 9,086,211 Differences between expected and actual experience (391,754) - (391,754) Contributions from the employer - 3,885,574 (3,885,574) Contributions from employees - 680,978 (680,978) Net investment income - 21,096,786 (21,096,786) Benefit payments, including refunds (7,617,503) (7,617,503) - Administrative/other expense - (93,804) 93,804 Net changes 2,697,856 17,952,031 (15,254,175) Balance at June 30, 2021 133,167,786 $ 111,855,611 $ 21,312,175 $ Increase (Decrease)
52

11.B

City of Hemet
Notes to Financial Statements
Year Ended June 30, 2022

8) CITY EMPLOYEES RETIREMENT PLAN - Continued

The changes in the Net Pension Liability for the Safety Plan are as follows:

Sensitivity of the Net Pension Liability to Changes in the Disc ount Rate: The following presents the net pension liability of the Plan as of the measurement date, calculated using the discount rate of 7.15 percent, as well as what the net pension liability would be if it were calc ulated using a discount rate that is 1 percentage- point lower (6.15 percent) or 1 percentage-point higher (8.15 percent) than the current rate:

Pension Plan Fiduciary Net Position: Detailed information about each pension plan’s fiduciary net p osition is available in the separately issued CalPERS financial reports.

Pension Expenses and Deferred Outflows/Inflows of Resources Related to Pensions

For the year ended June 30, 2022, the City recognized pension e xpense of $235,729 for the Miscellaneous Plan and $4,7833,425 for the Safety Plan. At June 30, 2022, the City reported deferred outflows and deferred inflows for the Miscellaneous Plan from the following sources:

Pension Plan Plan Fiduciary Net Pension
Liability Net Position Liability/(Asset)
Balance at June 30, 2020 198,212,459 $ 126,443,081 $ 71,769,378 $ Changes in the year:

Service cost 3,968,710 - 3,968,710 Interest on the total pension liability 13,947,881 - 13,947,881 Differences between expected and actual experience (250,382) - (250,382) Contributions from the employer - 7,489,405 (7,489,405) Contributions from employees - 1,689,371 (1,689,371) Net investment income - 28,944,164 (28,944,164) Benefit payments, including refunds (9,742,340) (9,742,340) - Administrative/other expense - (126,309) 126,309 Net changes 7,923,869 28,254,291 (20,330,422) Balance at June 30, 2021 206,136,328 $ 154,697,372 $ 51,438,956 $ Increase (Decrease)
Miscellaneous Safety
1% Decrease 6.15% 6.15%
Net Pension Liability 38,653,973$ 80, 495,438$
Current Discount Rate 7.15% 7.15%
Net Pension Liability 21,312,175$ 51, 438,956$
1% Increase 8.15% 8.15%
Net Pension Liability 7,017,432$ 27, 772,704$
53

11.B

City of Hemet
Notes to Financial Statements
Year Ended June 30, 2022

8) CITY EMPLOYEES RETIREMENT PLAN – Continued

$3,969,112 reported as deferred ou tflows of resources related t o contributions subsequent to the measurement date will be recogni zed as a reduction of the net p ension liability in the year ended June 30, 2023. Other amounts reported as deferred outflows and deferred inflows related to pensions will be recognized as pension expense as follows:

At June 30, 2022, the City reported deferred outflows and deferred inflows for the Safety Plan from the following sources:

$7,912,960 reported as deferred ou tflows of resources related to contributions subsequent to the measurement date will be recogni zed as a reduction of the net p ension liability in the year ended June 30, 2022. Other amounts reported as deferred outflows and deferred inflows related to pensions will be recognized as pension expense as follows:

Deferred Outflows Deferred Inflows
of Resources of Resources
Pension contributions subsequent to measurement date 3,969,112$ - $ Differences between actual and expected experience - 238,277 Changes in assumptions - -
Net differences between projected and actual
earnings on plan investments - 10,542,102 Total 3,969,112 $ 10,780,379 $
Miscellaneous
Year Ending
June 30,
2023 (2,843,750)$
2024 (2,507,188)
2025 (2,528,037)
2026 (2,901,404)
2027 -
Thereafter -
Miscellaneous
Deferred Outflows Deferred Inflows
of Resources of Resources
Pension contributions subsequent to measurement date 7,912,960$ - $ Differences between actual and expected experience 2,325,955 189,313 Changes in assumptions - 14,212 Net differences between projected and actual
earnings on plan investments - 14,526,555 Total 10,238,915 $ 14,730,080 $
Safety
54

11.B

City of Hemet
Notes to Financial Statements
Year Ended June 30, 2022

8) CITY EMPLOYEES RETIREMENT PLAN - Continued

9) OTHER POSTEMPLOYMENT BENEFITS (OPEB)

Plan Description

The City of Hemet Retiree Healthcare Plan administers a single-employer defined benefit plan which provides medical insurance benefits to eligible retirees and their spouses in accordance with various labor agreements.

Retiree medical health benefits are offered to eligible retiree s through Aetna and Kaiser. Dental and vision benefits are provided by the City and administered by Group Management Services. Eligibility is based on the contract. The City's plan does not issue a publicly available financial report.

Eligibility

Employees of the city are eligible for retiree health benefits if they are between 50-55 years of age or disability retire directly from the City as of the last day of work prior to retirement and are a vested member of CalPERS. Membership in the plan consisted of the following at J uly 1, 2021, the date of the latest actuarial valuation:

Contributions

The obligation of the City to contribute to the plan is establi shed and may be amended by the City Council.

For the fiscal year ended June 30, 2022, the City’s average con tribution rate was not applicable. The initial contribution of $750,000 was made November 2016. An annual $200 ,000 contribution began in fiscal year 2018 to the OPEB Trust Account, administered by the Public Agency Retirement Systems (PARS). The City pays benefit payments outside of the trust. Employees are not required to contribute to the plan.

Net OPEB Liability

The City's net OPEB liability was measured as of June 30, 2022, and the total OPEB liability used to calculate the net OPEB liability was determined by an actuarial valuation as of July 1, 2021.

Actuarial Methods and Assumptions

The total OPEB liability in the July 1, 2021 actuarial valuatio n was determined using the following actuarial assumptions, applied to all periods included in the measurement, unless otherwise specified.

Year Ending
June 30,
2023 (2,111,413)$
2024 (2,750,738)
2025 (3,547,890)
2026 (3,994,084)
2027 -
Thereafter -
Safety
Retirees or spouses of retirees currently receiving benefits 232 Active employees 233
Total 465
55

11.B

City of Hemet
Notes to Financial Statements
Year Ended June 30, 2022

9) OTHER POSTEMPLOYMENT BENEFITS (OPEB) - Continued

Discount Rate

The discount rate used to measure the total OPEB liability was 5.75 percent. The projection of cash flows used to determine the discount rat e assumed that City contribut ions will be made at rates equal to the actuarially determined contribution rates. Based on those assumptions, the OPEB plan’s fiduciary net position was projected to be available to make all projected OPEB paymen ts for current active and inactive employees. Therefore, the long-term expected rate of return on OPEB plan investments was applied to all periods of projected benefit payments to determine the total OPEB liability.

Change in the Net OPEB Liability

Valuation Date July 1, 2021
Actuarial Cost Method Entry Age Normal, Level % of Pay
Mortality CalPERS Experience Study dated November 2021
Mortality Improvement Fully generational with Scale MP-2020 Health Care Trend Rate 6.00% initial, 4.04% ultimate
Inflation Rate 2.50%
Discount Rate 5.75% at June 2022

5.75% at June 2021
Salary Increases 2.80% annually
Dental/Vision Trend 2.50% annually
Target Allocation Expected Real
Asset Class PARS-Balance Rate of Return
Global Equity 58% 4.37%
All Fixed Income 35% 1.10%
Real Estate 2% 3.54%
Cash 5% -0.45%
Total 100.00%
Total OPEB Plan Fiduciary Net OPEB
Liability (TOL) Net Position Liability/(Asset)
Balance at June 30, 2021 52,272,809 $ 2,215,420 $ 50,057,389 $ Changes in the year:

Service cost 237,000 - 237,000 Interest on the total OPEB liab ility 2,903,335 - 2,903,335 Employer contributions - 4,386,817 (4,386,817) Employee contributions - - - Actual investment income - (319,692) 319,692 Differences between expected and actual experience (2,653,284) - (2,653,284) Changes of assumptions 3,206,347 - 3,206,347 Administrative Expense - (108,759) 108,759 Benefit payments, including refunds (4,091,232) (4,091,232) - Net changes (397,834) (132,866) (264,968) Balance at June 30, 2022 51,874,975 $ 2,082,554 $ 49,792,421 $ Increase (Decrease)
56

11.B

City of Hemet
Notes to Financial Statements
Year Ended June 30, 2022

9) OTHER POSTEMPLOYMENT BENEFITS (OPEB) - Continued

Sensitivity of the Net OPEB Li ability to changes in the Discoun t Rate - The following presents the net OPEB liability of the City if it were calculated using a discou nt rate that is 1-perc entage-point lower or 1- percentage-point higher than the current discount rate:

Sensitivity of the Net OPEB Liability to changes in the Healthc are Cost Trend Rates - The following presents the net OPEB liability of the City, as well as what th e City’s Net OPEB would be if it were calculated using a healthcare cost trend rate that is 1-percentage-point l ower or 1-percentage-point higher than the current healthcare cost trend rate:

OPEB Expense and Recognition of Deferred Outflows/Inflows of Resources Related to OPEB

Gains and losses related to changes in total OPEB liability and fiduciary net position are recognized in OPEB expense systematically over time. Amounts are first recognized in OPEB expense for the year the gain or loss occurs. The remaining amounts are categorized as deferred outflows and deferred inflows of resources related to OPEB and are to be recognized in future OPEB expense.

For the year ended June 30, 2022, the City recognized OPEB expe nse of $4,393,119. The City reported deferred outflows of resources and deferred inflows of resources related to OPEB from the following sources:

Amounts reported as deferred outflows and deferred inflows of r esources related to OPEB will be recognized as an OPEB expense as follows:

Discount Rate Valuation Discount Rate
1% Lower Discount Rate 1% Higher
Net OPEB liability (asset) 55,152,991$ 49, 792,421$ 45, 266,342$ Current
Healthcare Cost
1% Decrease Trend Rate 1% Increase
Net OPEB liability (asset) 45,166,151$ 49, 792,421$ 55,208,076$ Deferred Deferred
Outflows Inflows
Changes of Assumptions 5,215,699$ -$
Differences between expected
and actual experience 290,049 2,174,792
Net differences between projected and actual
earnings on plan investments 172,605 -
Total 5,678,353$ 2,174,792$
Year Ending
June 30,
2023 1,278,211$
2024 1,036,364
2025 791,112
2026 397,874
2027 -
Thereafter -
57

11.B

City of Hemet
Notes to Financial Statements
Year Ended June 30, 2022

10) FUND BALANCES

The details of the fund balances as of June 30, 2022 are presented below:

11) ENDOWMENTS

The City received an endowment in 2002 for $1,000,000. The prin cipal amount of $1,000,000 is to be held in perpetuity while interest earnings are to be used for the City's library as stated in the resolution accepting the endowment. The endowment activity is accounted for in the permanent fund of the City with the principal amount reflected in nonspendable fund balance. In the government-wide financial statements, the principal amount is included in restricted net position as non-expendable. At June 30, 2022, net appreciation on investment of the principal balance amounted to $12,879, and is reported as restr icted net position as expendable. California Senate Bill No. 1329 enacted Uniform Prudent Management of Institutional Funds Act (“UPMIFA’) that governing the ability to spend on the net appreciation of the endowment fund. The City also passed resolution No. 3715 to establish policy on the spending of investment income in that available funds may only be used to supplement normal budgeted City funds appropriated by the City for the operation and maintenance of the library and not to substitute for such funds. Available funds may be used for a variety of library purposes that enhances the functioning of the library after specifically approved on a case by case line-item basis by the City Council in advance of the expenditure.

Other
General Sewer and Bridges/Streets Governmental
Fund Storm Drain ARPA Traffic Facilities Funds Total
Nonspendable:

Prepaid Items 49,646$ -$ -$ -$ -$ 49,646$ Prepaid Items - Measure U 2,064,374 - - - - 2,064,374 Library Endowment - - - - 1,000,000 1,000,000 Restricted for:

Public Access Channel 1,674,448 - - - - 1,674,448 Public Safety - - - - 1,348,340 1,348,340 Street Work - - - 6,383,785 13,214,615 19,598,400 Lighting and Landscaping - - - - 6,451,661 6,451,661 Housing and Community Development Grants 251,263 - - - 7,752,536 8,003,799 Sewer Maintenance - 16,786,336 - - - 16,786,336 Indian Gaming Capital Projects - - - - 6,411 6,411 Development Impact Fees - - - - 14,612,618 14,612,618 Library Equipment - - - - 12,879 12,879 General Plan - - - - 324,600 324,600 Committed:

Economic Stabilization Reserve 8,555,534 - - - - 8 ,555,534 Measure U - Public Safety Personnel 17,831,718 - - - - 17,831,718 Assigned:

Equipment Replacement - - - - 4,242,160 4,242,160 Capital Replacement - - - - 8,564 8,564 Capital Projects 1,749,367 - - - - 1,749,367 Unassigned 21,884,037 - - - (90,848) 21,793,189 Total Fund Balances 54,060,387$ 16,786,336$ -$ 6,383,785$ 48,883,536$ 126,114,044$ 58

11.B

City of Hemet
Notes to Financial Statements
Year Ended June 30, 2022

12) DEFICIT NET POSITIONS AND FUND BALANCES

In the government-wide financial statements, the governmental activities had a deficit unrestricted net position of $54,832,460, caused to some extent by the net pension liability of $69,554,304 and the net OPEB liability of $46,555,914.

Funds with deficit net positions and fund balances at June 30, 2022 are as follows:

The deficit net position for the Successor Agency Private Purpo se Trust Fund will be eliminated through continued repayment of debt through property tax revenue receiv ed. Local Law Enforcement Block Grant Special Revenue Fund will eliminate the deficit through a transfer from the General Fund Public Safety program.

Internal service funds deficits will be eliminated through cost recovery from the respective funds.

13) COMMITMENTS AND CONTINGENCIES

The City has been named as a defendant in certain other claims and litigation matters. In the opinion of City management, the outcome of such litigation is not expected to result in a material adverse effect to the financial condition of the City beyond that accrued in the City’s Self-funded Insurance Fund.

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 expendit ure disallowances under the terms of the grants, it is believed that any required reimbursements will not be material.

The estimated amount of remaining construction contract obligations at year-end is $8,598,880.

14) RESTATEMENT OF NET POSITION

The restatement of net position for business-type activities in the Statement of Activities and Statement of Revenues, Expenses and Changes in Ne t Position of ($4,032,148) is due to the recording of a settlement liability ($3,894,700) that was previously not recorded and the deletion of capital assets ($137,448) that should have been expensed in prior years.

Fiduciary Funds
Successor Agency Private Purpose Trust Fund 4,956,185 $ Other Governmental Funds:

Local Law Enforcement Block Grant 90,848 $
Internal Service Fund
Liability Insurance 3,692,602 $
Medical Insurance Admin 9,974
59

11.B

REQUIRED SUPPLEMENTARY INFORMATION

11.B

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

REVENUES
Taxes 40,016,689$ 42,111,689$ 50,628,735$ 8,517,046$ Licenses and Permits 1,801,632 2,020,632 4,287,414 2,266,782 Intergovernmental Revenue 8,623,200 9,564,719 10,168,230 603,511 Charges for Services 2,971,578 3,207,778 4,290,624 1,082,846 Fines and Forfeitures 300,200 268,200 198,784 (69,416)
Investment Income 390,500 390,500 (378,288) (768,788)
Miscellaneous 55,100 97,454 121,606 24,152 Total Revenues 54,158,899 57,660,972 69,317,105 11,656,133

EXPENDITURES
Current:

General Government 2,874,300 2,823,834 3,081,794 (257,960) Public Safety 45,562,000 46,856,681 43,487,055 3,369,626 Community Development 5,072,400 5,845,911 5,064,664 781,247 Public Works - - - - Parks 931,600 1,104,074 1,095,760 8,314 Libraries 1,525,600 1,555,117 1,479,893 75,224 Capital Outlay 495,000 934,043 932,429 1,614 Total Expenditures 56,460,900 59,119,660 55,141,595 3,978,065 Excess (Deficiency) of Revenues
over Expenditures (2,302,001) (1,458,688) 14,175,510 15,634,198

OTHER FINANCING SOURCES (USES)
Transfers In 144,000 144,000 309,526 165,526 Transfers Out (20,000) (20,000) (20,000) -
Total Other Financing Sources (Uses) 124,000 124,000 289,526 165,526 Net Change in Fund Balances (2,178,001) (1,334,688) 14,465,036 15,799,724 Fund Balance, Beginning of Year 39,595,351 39,595,351 39,595,351 Fund Balance, End of Year 37,417,350$ 38,260,663 $ 54,060,387 $ 15,799,724 $ City of Hemet
Schedule of Revenues, Expenditures and Changes in Fund Balances Budget and Actual - General Fund
Year Ended June 30, 2022
Budgeted Amounts
60

11.B

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

REVENUES
Charges for Services 3,727,700 $ 3,727,700 $ 4,343,809 $ 616,109 $ Investment Income 32,000 32,000 (261,072) (293,072) Miscellaneous - - - - Total Revenues 3,759,700 3,759,700 4,082,737 323,037

EXPENDITURES
Current:

Sanitation 2,917,800 3,531,483 2,845,721 685,762
Capital Outlay - 7,538,524 - 7,538,524 Total Expenditures 2,917,800 11,070,007 2,845,721 7,538,524 Excess (Deficiency) of Revenues
over Expenditures 841,900 (7,310,307) 1,237,016 8,547,323

OTHER FINANCING SOURCES (USES)
Transfers In - - 63,166 63,166 Total Other Financing Sources (Uses) - - 63,166 63,166 Net Change in Fund Balances 841,900 (7,310,307) 1,300,182 8,610,489 Fund Balance, Beginning of Year 15,486,154 15,486,154 15,486,154 - Fund Balance, End of Year 16,328,054 $ 8,175,847 $ 16,786,336 $ 8,610,489 $ City of Hemet
Schedule of Revenues, Expenditures and Changes in Fund Balances Budget and Actual - Sewer and Storm Drain Special Revenue Fund Year Ended June 30, 2022
Budgeted Amounts
61

11.B

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

REVENUES
Intergovernmental - $ 17,867,545$ 2,521,471 $ (15,346,074) $ Investment Income - - (139) (139) Miscellaneous - - - - Total Revenues - 17,867,545 2,521,332 (15,346,213)

EXPENDITURES
Current:

General Government - 15,820,734 2,063,339 13,757,395 Public Safety - 233,504 233,503 1
Community Development - 1,813,307 224,629 1,588,678 Total Expenditures - 17,867,545 2,521,471 - Excess (Deficiency) of Revenues
over Expenditures - - (139) (139)

OTHER FINANCING SOURCES (USES)
Transfers In - - - - Total Other Financing Sources (Uses) - - - - Net Change in Fund Balances - - (139) (139) Fund Balance, Beginning of Year 139 139 139 -
Fund Balance, End of Year 139$ 139$ -$ (139)$ City of Hemet
Schedule of Revenues, Expenditures and Changes in Fund Balances Budget and Actual - ARPA Special Revenue Fund
Year Ended June 30, 2022
Budgeted Amounts
62

11.B

City of Hemet
Required Supplementary Information
Year Ended June 30, 2022
Schedule of Changes in the Net Pension
Liability and Related Ratios
Agent Multiple-employer Plan - Miscellaneous
Total Pension Liability 2021 2020 2019
Service cost 1,620,902 $ 1,707,524 $ 1,890,624 $ Interest on total pension liability 9,086,211 8,871,075 8,592,385 Changes in assumptions - - - Differences between expected and actual experience (391,754) (58,526) 827,595 Benefit payments, including refunds (7,617,503) (6,651,779) (6,218,552) Net change in total pension liability 2,697,856 3,868,294 5,092,052 Total pension liability - beginning 130,469,930 126,601,636 121,509,584 Total pension liability - ending (a) 133,167,786 $ 130,469,930 $ 126,601,636 $ Plan Fiduciary Net Position
Contributions - employer 3,885,574 $ 3,788,951 $ 3,789,256 $ Contributions - employee 680,978 724,261 772,222 Net investment income 21,096,786 4,584,933 5,749,884 Benefit payments (7,617,503) (6,651,779) (6,218,552) Plan to Plan Resource Movement - - - Administrative/Other Expense (93,804) (129,114) (62,278) Net change in plan fiduciary net position 17,952,031 2,317,252 4,030,532 Plan fiduciary net position - beginning 93,903,580 91,586,328 87,555,796 Plan fiduciary net position - ending (b) 111,855,611 $ 93,903,580 $ 91,586,328 $ Net pension liability - ending (a) - (b) 21,312,175 $ 36,566,350 $ 35,015,308 $ Plan fiduciary net position as a percentage
of the total pension liability 84.00% 71.97% 72.34%
Covered payroll 8,751,743 $ 9,960,091 $ 9,693,519 $ Net pension liability as percentage of
covered payroll 243.52% 367.13% 361.22%
Notes to Schedule of Changes in Net Pension Liability and Related Ratios:

Measurement Period
Benefit Changes: The figures above do not include any liability impact that may have resulted from plan changes which occurred after the June 30, 2019 valuation date. This applies to voluntary benefit changes as well as any offers of Two Years Additional Service Credit (a.k.a. Golden Handshakes).

Changes in Assumptions: In 2017, the accounting discount rate reduced from 7.65 percent to 7.15 percent.

In 2016, there were no changes. In 2015, amounts reported reflected an adjustment of the discount rate from

7.5 percent (net of administrative expense) to 7.65 percent (without a reduction for pension plan administrative expense.) In 2014, amounts reported were based on the 7.5 percent discount rate. * Pension schedules are intended to show
information for ten years, additional years’ information will be displayed as it becomes available.
63

11.B

2018 2017 2016 2015 2014
1,857,379$ 1,931,287$ 1,729,490$ 1,871,677$ 1,873,983$ 8,241,843 8,110,383 7,937,191 7,613,775 7,253,346 (585,850) 6,866,966 - (1,903,393) - (1,731,724) (1,473,269) (192,030) 353,826 - (5,862,944) (5,834,147) (5,132,797) (4,856,565) (4,666,256) 1,918,704 9,601,220 4,341,854 3,079,320 4,461,073 119,590,880 109,989,660 105,647,806 102,568,486 98,107,413 121,509,584$ 119,590,880$ 109,989,660$ 105,647,806$ 102,568,486$ 3,136,888$ 2,990,210$ 2,647,176$ 2,503,520$ 2,191,066$ 745,420 743,649 743,644 780,189 871,668 6,966,209 8,615,176 396,714 1,739,990 11,594,247 (5,862,944) (5,834,147) (5,132,797) (4,856,565) (4,666,256) (204) (38,502) (382) (887) - (374,702) (113,068) (47,522) (87,854) - 4,610,667 6,363,318 (1,393,167) 78,393 9,990,725 82,945,129 76,581,811 77,974,978 77,896,585 67,905,860 87,555,796$ 82,945,129$ 76,581,811$ 77,974,978$ 77,896,585$ 33,953,788$ 36,645,751$ 33,407,849$ 27,672,828$ 24,671,901$

72.06% 69.36% 69.63% 73.81% 75.95%
9,531,865$ 9,581,222$ 9,353,143$ 9,860,790$ 9,398,580$ 356.21% 382.47%
357.18% 280.63% 262.51%
Measurement Period
64

11.B

City of Hemet
Required Supplementary Information
Year Ended June 30, 2022
Schedule of Changes in the Net Pension
Liability and Related Ratios
Agent Multiple-employer Plan - Safety
Total Pension Liability 2021 2020 2019
Service cost 3,968,710 $ 3,877,702 $ 3,746,584 $ Interest on total pension liability 13,947,881 13,404,657 12,696,170 Changes in assumptions - - - Differences between expected and actual experience (250,382) 2,343,095 4,092,051 Benefit payments, including refunds (9,742,340) (9,217,556) (8,667,438) Net change in total pension liability 7,923,869 10,407,898 11,867,367 Total pension liability - beginning 198,212,459 187,804,561 175,937,194 Total pension liability - ending (a) 206,136,328 $ 198,212,459 $ 187,804,561 $ Plan Fiduciary Net Position
Contributions - employer 7,489,405 $ 6,947,064 $ 6,605,381 $ Contributions - employee 1,689,371 1,607,715 1,569,835 Net investment income 28,944,164 6,111,153 7,562,691 Benefit payments (9,742,340) (9,217,556) (8,667,438) Plan to Plan Resource Movement - - - Administrative/Other Expense (126,309) (170,814) (81,214) Net change in plan fiduciary net position 28,254,291 5,277,562 6,989,255 Plan fiduciary net position - beginning 126,443,081 121,165,519 114,176,264 Plan fiduciary net position - ending (b) 154,697,372 $ 126,443,081 $ 121,165,519 $ Net pension liability - ending (a) - (b) 51,438,956 $ 71,769,378 $ 66,639,042 $ Plan fiduciary net position as a percentage
of the total pension liability 75.05% 63.79% 64.52%
Covered payroll 11,376,556 $ 12,315,616 $ 11,986,001 $ Net pension liability as percentage of
covered payroll 452.15% 582.75% 555.97%
Notes to Schedule of Changes in Net Pension Liability and Related Ratios:

Measurement Period
Benefit Changes: The figures above do not include any liability impact that may have resulted from plan changes which occurred after the June 30, 2018 valuation date. This applies to voluntary benefit changes as well as any offers of Two Years Additional Service Credit (a.k.a. Golden Handshakes).

Changes in Assumptions: In 2017, the accounting discount rate reduced from 7.65 percent to 7.15 percent.

In 2016, there were no changes. In 2015, amounts reported reflected an adjustment of the discount rate from

7.5 percent (net of administrative expense) to 7.65 percent (without a reduction for pension plan administrative expense.) In 2014, amounts reported were based on the 7.5 percent discount rate. * Pension schedules are intended to show
information for ten years, additional years’ information will be displayed as it becomes available.
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11.B

2018 2017 2016 2015 2014
3,255,817$ 2,874,210$ 2,471,569$ 2,394,505$ 2,495,555$ 11,907,636 11,326,420 10,976,376 10,402,942 9,879,182 (582,760) 10,043,106 - (2,726,343) - 2,318,140 (1,131,468) 1,932,999 1,323,162 - (8,277,450) (7,718,359) (7,544,599) (7,001,597) (6,313,012) 8,621,383 15,393,909 7,836,345 4,392,669 6,061,725 167,315,811 151,921,902 144,085,557 139,692,888 133,631,163 175,937,194$ 167,315,811$ 151,921,902$ 144,085,557$ 139,692,888$ 5,494,582$ 4,880,193$ 4,516,245$ 4,085,934$ 3,816,628$ 1,429,167 1,142,393 1,032,806 885,734 896,539 9,055,192 11,060,588 516,112 2,205,144 14,795,183 (8,277,450) (7,718,359) (7,544,599) (7,001,597) (6,313,012) (265) 38,502 382 887 - (483,180) (144,246) (60,481) (111,835) - 7,218,046 9,259,071 (1,539,535) 64,267 13,195,338 106,958,218 97,699,147 99,238,682 99,174,415 85,979,077 114,176,264$ 106,958,218$ 97,699,147$ 99,238,682$ 99,174,415$ 61,760,930$ 60,357,593$ 54,222,755$ 44,846,875$ 40,518,473$

64.90% 63.93% 64.31% 68.87% 70.99%
10,732,874$ 9,450,596$ 9,039,459$ 8,826,041$ 8,870,562$ 575.44% 638.66%
599.85% 508.12% 456.77%
Measurement Period
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