Agenda — Hemet City Council, September 22, 2026 (part 1 of 9)

MAYOR AND CITY COUNCIL:

Linda Krupa
Mayor (District 5)
Joe Males
Mayor Pro Tem (District 4)
Connie Howard-Clark
Council Member (District 1)
Jaculin "Jackie" Peterson
Council Member (District 2)
Tom Lodge
Council Member (District 3)

CITY STAFF:

Noah Rau
Interim City Manager
Steven Graham Pacifico
City Attorney
Rosalia A. Butler
City Clerk

CITY COUNCIL AGENDA

CITY OF HEMET, CALIFORNIA

Tuesday, September 22, 2026
City Council Chamber
450 E. Latham Ave., Hemet, California 92543
CLOSED SESSION AT 4:30 P.M.

REGULAR MEETING AT 6:00 P.M.

Council Chamber: In-person participation is available for all members of the public.

Live Stream: This meeting will be live-streamed on the City's website at hemetca.gov/agenda.

Public Comments: Members of the Public who wish to comment on matters before the Council, in lieu of attending in person, may submit comments on or before 2:00 p.m. the day of the meeting by using the following link: Online Comment Form. Comments will be recorded in the official meeting record.

Teleconference: POTENTIAL USE OF THE BROWN ACT JUST CAUSE PROVISIONS – In the event a City Councilmember joins the meeting virtually pursuant to the Brown Act's just cause teleconferencing provisions (Government Code Section 54953.8.3), members of the public may utilize the number below to participate via teleconference. If all participating Councilmembers are physically present, the call-in feature will be unavailable; however, the meeting may still be viewed at the link below:
https://www.zoomgov.com/j/1653497215
Webinar ID: 165 349 7215
Passcode: 745765
Telephone: Dial (for higher quality, dial a number based on your current location):

US: +1 669 254 5252 or +1 415 449 4000

Translation Services: Live translation is available through Wordly. To access the service, please scan the QR code or use the link provided below, then select your preferred language:
https://attend.wordly.ai/join/OZMJ-1649

Notice Regarding the Americans with Disabilities Act
In compliance with the Americans with Disabilities Act, if you need special assistance to participate in this meeting or if you need agenda documents provided in an alternate format, please contact the City Clerk’s Office at (951) 765-2395 at least 48 hours prior to the meeting to ensure that reasonable arrangements can be made (28CFR 35.102-35.104 ADA Title II)

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1. CLOSED SESSION – 4:30 P.M.

2. CALL TO ORDER

3. ROLL CALL

4. INVOCATION

5. PUBLIC COMMENT PERIOD - RULES OF DECORUM, RESOLUTION NO. 4545

At this time, members of the public may only comment on an item appearing on the Closed Session agenda. Please adhere to the following when addressing the Council:
 Comments will be limited to 3 minutes or less.
 Comments should be directed to the Council as a whole and not directed to individual Council Members.  Please follow the adopted rules of decorum: Resolution No. 4545.

6. DISCUSSION ITEMS

6.A. CONFERENCE WITH LEGAL COUNSEL - ANTICIPATED

LITIGATION
(Pursuant to Government Code Section 54956.9(d)(2))
Significant exposure to litigation. Number of potential cases: one (1)

6.B. LIABILITY CLAIMS
(Pursuant to Government Code section 54956.9)
Claimant: Ramirez
Agency claimed against: City of Hemet
Claimant: Madrigal
Agency claimed against: City of Hemet

6.C. CONFERENCE WITH LEGAL COUNSEL - WORKERS'

COMPENSATION CLAIM
(Pursuant to Government Code section 54956.9)
Claimant: Christopher Galletta
Agency claimed against: City of Hemet

6.D. CONFERENCE WITH LEGAL COUNSEL - EXISTING LITIGATION (Pursuant to Government Code section 54956.9(d)(1))
Elizabeth Ramirez v. Kevin Kin Termonfils et al
Superior Court of California, County of Riverside Case No.

CVME2610631

6.E. CONFERENCE WITH LABOR NEGOTIATORS
(Pursuant to Government Code Section 54957.6)
Agency designated representatives: Interim City Manager Rau & Human Resources Manager Rangel
Employee organizations: HMMA, HFFA, HPMA, HPOA, HNSPEA, HGEA, Battalion Chiefs, At-Will Employees, and Unrepresented Employees

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6.F. CONFERENCE WITH LABOR NEGOTIATORS
(Pursuant to Government Code section 54957.6)
Agency designated representatives: City Attorney
Unrepresented employees: City Manager

6.G. PUBLIC EMPLOYEE APPOINTMENT
(Pursuant to Government Code section 54957(b)(1))
Title: City Manager

7. ADJOURNMENT OF CLOSED SESSION

8. REGULAR MEETING - 6:00 P.M.

9. CALL TO ORDER

10. ROLL CALL

11. INVOCATION

12. PLEDGE OF ALLEGIANCE

13. CITY ATTORNEY CLOSED SESSION REPORT

13.A. City Attorney’s Report regarding Closed Session
Recommendation: Information Only

14. PRESENTATIONS

14.A. Proclamation for National Hispanic Heritage Month Staff Report #26-323 - Pdf
13 - 14

14.B. Proclamation for Suicide Prevention Month
Staff Report #26-322 - Pdf
15 - 16

15. COMMUNICATIONS FROM THE PUBLIC
Welcome to a meeting of the Mayor and City Council of the City of Hemet  Anyone who wishes to speak during public comment or on a particular item will be required to fill out a speaker slip and turn it into the City Clerk. Each request will cover one speaker.  There is a 3-minute-per-person time limit for all general public comments on non-public hearing items.  All who wish to speak, including Council members and staff, need to be recognized by the Mayor before speaking.
 Members of the public shall comply with the adopted Rules of Decorum, Resolution No. 4545. A copy of which can be requested through the City Clerk’s Office.
 You may also fill out a form and submit your comments online at www.hemetca.gov. Submittal must be done before 2:00 p.m. the day of the meeting.
 Please state your name and item you are commenting on before speaking.

15.A. Public Comment for Items Listed on the Agenda: Consent and Discussion Items

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15.B. Public Comment for Items Not Listed on the Agenda, but within Jurisdictional Matter

16. RECEIVE AND FILE

16.A. The City of Hemet Warrant Registers for August 20, 2026, August 27, 2026 and September 3, 2026 and Periodic Payroll Payments Staff Report #26-304 - Pdf

Recommendation:

It is respectfully recommended that the City Council:

Receive and file the City of Hemet Warrant Registers and Periodic Payroll Payments.
17 - 49

16.B. Fiscal Year 2024-25 Annual Comprehensive Financial Report Staff Report #26-317 - Pdf

Recommendation:

It is respectfully recommended that the City Council:

Receive and file the City of Hemet Annual Comprehensive Financial Report (ACFR) for the Fiscal Year Ended June 30, 2025
51 - 264

16.C. Transparent California Employee Compensation Reporting Process and Methodology
Staff Report #26-318 - Pdf

Recommendation:

It is respectfully recommended that the City Council:

Receive and File a Presentation on the City of Hemet's Transparent California Employee Compensation Reporting Process and
Methodology
265 - 270

17. CONSENT CALENDAR
All Consent Calendar items will be acted upon by a single action of the City Council unless otherwise requested by an individual Council Member for separate consideration.

17.A. Second Reading and Adoption of Ordinance No. 2081 Amending Chapter 58, Article IV of the Hemet Municipal Code to Update the Stephens' Kangaroo Rat Habitat Conservation Plan Mitigation Fee

Staff Report #26-326 - Pdf

Recommendation:

It is respectfully recommended that the City Council adopt the following:

ORDINANCE NO. 2081 – AN ORDINANCE OF THE CITY COUNCIL
OF THE CITY OF HEMET AMENDING CHAPTER 58, ARTICLE IV OF 271 - 576

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THE HEMET MUNICIPAL CODE ESTABLISHING THE RIVERSIDE
COUNTY STEPHENS’ KANGAROO RAT HABITAT CONSERVATION

PLAN FEE ASSESSMENT AREA AND SETTING MITIGATION FEES

17.B. Regarding 2083 Ordinance of No. and Reading Second Adoption Commercial Cannabis Business Permit Term, Extension, and Renewal Amendments
Staff Report #26-330 - Pdf

Recommendation:

It is respectfully recommended that the City Council waive further reading, following Ordinance the adopt only, title by read and (Attachment No. 1):

ORDINANCE NO. 2083 AN ORDINANCE OF THE CITY COUNCIL OF
THE CITY OF HEMET, CALIFORNIA, AMENDING SECTIONS 18-511 AND 18-512 OF, AND ADDING SECTIONS 18-511.5 AND 18-512.5 TO, ARTICLE XVI OF CHAPTER 18 OF THE HEMET MUNICIPAL

CODE RELATING TO THE TERM, EXTENSION, AND RENEWAL OF

COMMERCIAL CANNABIS BUSINESS PERMITS

577 - 591

17.C. Resolution Approving Amendment No. 1 to the Transportation Uniform Mitigation Fee (TUMF) Reimbursement Agreement with the Western Riverside Council of Governments for the Warren Road from Esplanade Avenue to Simpson Road Project (CIP 2421)
Staff Report #26-289 - Pdf

Recommendation:

It is respectfully recommended that the City Council adopt the following resolution (Attachment No. 1):

2026-154 RESOLUTION NO. - A RESOLUTION OF THE CITY

COUNCIL OF THE CITY OF HEMET, CALIFORNIA, APPROVING
AMENDMENT TRANSPORTATION UNIFORM THE NO. 1 TO

MITIGATION FEE (TUMF) REIMBURSEMENT AGREEMENT

BETWEEN THE CITY OF HEMET AND THE WESTERN RIVERSIDE

COUNCIL OF GOVERNMENTS (WRCOG) FOR THE WARREN

ROAD, SIMPSON TO ESPLANADE FROM ROAD, AVENUE
PROJECT (CIP 2421) AND AUTHORIZE THE CITY MANAGER TO

EXECUTE THE AMENDMENT AND ANY RELATED DOCUMENTS IN

A FORM APPROVED BY THE CITY ATTORNEY
593 - 631

17.D. A Resolution Authorizing the Interim City Manager to Execute Side Letters of Agreement with the Hemet Mid Managers Association, Hemet Non-Sworn Employees Association, Hemet General Employees Association, and Hemet Police Management Association, Increasing the City's Medical Insurance Contribution
Staff Report #26-324 - Pdf
633 - 646

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Recommendation:

It is respectfully recommended that the City Council adopt the following resolution: (Attachment No. 1)

THE OF RESOLUTION A CITY 2026-161 NO. RESOLUTION -

COUNCIL OF THE CITY OF HEMET, CALIFORNIA, AUTHORIZING

THE INTERIM CITY MANAGER TO EXECUTE SIDE LETTER

AGREEMENTS WITH THE HEMET MID MANAGERS ASSOCIATION
(HMMA), ASSOCIATION EMPLOYEES NON-SWORN HEMET
(HNSPEA), HEMET GENERAL EMPLOYEES ASSOCIATION (HGEA),

AND HEMET POLICE MANAGEMENT ASSOCIATION (HPMA)
INCREASING THE CITY’S MEDICAL INSURANCE CONTRIBUTION

17.E. Amendment to the Funding Source for CIP 5733 Fire Station 3 Facility Safety Enhancements and Improvements
Staff Report #26-327 - Pdf

Recommendation:

It is respectfully recommended that the City Council adopt the following resolution:

CITY THE OF RESOLUTION NO. 2026-162 RESOLUTION -

COUNCIL OF THE CITY OF HEMET, CALIFORNIA, AMENDING THE
FUNDING SOURCE FOR FIRE STATION NO. 3 FACILITY SAFETY
ENHANCEMENTS AND IMPROVEMENTS (CIP 5733), REVERSING A
$20,000 APPROPRIATION FROM FIRE FACILITIES DEVELOPMENT
IMPACT A $20,000 APPROVING FUND 332 FEE AND

SUPPLEMENTAL APPROPRIATION FROM THE FIRE MEASURE U
FUND
647 - 653

17.F. A Resolution Authorizing the City Manager to Execute a Memorandum of Understanding (MOU) with the Hemet Fire Fighters Association (HFFA)
Staff Report #26-328 - Pdf

Recommendation:

It is respectfully recommended that the City Council adopt the following resolution (Attachment No. 1):

RESOLUTION NO. 2026-163 A RESOLUTION OF THE CITY -

COUNCIL OF THE CITY OF HEMET, CALIFORNIA, AUTHORIZING

THE A MEMORANDUM OF EXECUTE MANAGER CITY TO

UNDERSTANDING (MOU) WITH THE HEMET FIRE FIGHTERS

ASSOCIATION (HFFA)
655 - 725

17.G. A Resolution Accepting the California Office of Traffic Safety (OTS) 2027 the in Grant Enforcement Program Traffic Selective (STEP) Amount of $92,000
Staff Report #26-320 - Pdf

727 - 753

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Recommendation:

It is respectfully recommended that the City Council adopt the following resolution (Attachment No. 1):

RESOLUTION NO. 2026-165 – A RESOLUTION OF THE CITY

COUNCIL OF THE CITY OF HEMET, CALIFORNIA, ACCEPTING THE 2027 (STEP) ENFORCEMENT PROGRAM SELECTIVE TRAFFIC
GRANT IN THE AMOUNT OF $92,000 FROM THE STATE OF
CALIFORNIA – OFFICE OF TRAFFIC SAFETY (OTS); AUTHORIZING

THE TO EXECUTE OR DESIGNEE, CITY INTERIM MANAGER,
AGREEMENT; AND AUTHORIZING THE ADMINISTRATIVE

REVENUE SERVICES DIRECTOR TO ESTABLISH AND

EXPENDITURE ACCOUNTS WITH BUDGET APPROPRIATIONS FOR

THE GRANT PERIOD

17.H. A Resolution Supporting Proposition 1, the Veterans and Affordable Housing Bond Act of 2026
Staff Report #26-329 - Pdf

Recommendation:

It is respectfully recommended that the City Council adopt the following resolution:

OF - CITY THE RESOLUTION 2026-167 NO. RESOLUTION A

COUNCIL OF THE CITY OF HEMET, CALIFORNIA, SUPPORTING
PROPOSITION 1: THE VETERANS AND AFFORDABLE HOUSING
BOND ACT OF 2026 SUBJECT TO THE LOCAL-CONTROL AND

CITY COUNCIL APPROVAL SAFEGUARDS STATED IN THE

RESOLUTION
755 - 762

17.I. Consideration of Appointment to the Hemet Public Library Board of Trustees
Staff Report #26-321 - Pdf

Recommendation:

It is respectfully recommended that the City Council:

Appoint candidate Rebecca Teague to fill the remaining term of Seat One, expiring on June 30, 2029, for the Hemet Public Library Board of Trustees.
763 - 793

17.J. Conflict of Intertest Code Biennial Notice Required by the Political Reform Act
Staff Report #26-331 - Pdf

Recommendation:

It is respectfully recommended that the City Council approve and file the 2026 Local Agency Biennial Notice.
795 - 797

18. DISCUSSION - ACTION ITEMS

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18.A. Request for City Council Policy Direction Regarding Potential Development and Adoption of an Electric Bicycle Ordinance Staff Report #26-342 - Pdf

Recommendation:

It is respectfully recommended that the City Council:

1. Receive this report and public comment concerning potential benefits and areas of concern associated with electric bicycle use;

2. Provide direction on the five policy questions presented under Requested Policy Direction below; and

3. Direct staff to seek Hemet Youth Council and other community input, develop a proposed policy and ordinance consistent with Council direction, complete City Attorney and Police Department review, and return with the proposed ordinance, supporting analysis, fiscal impacts, and implementation plan for Council consideration of introduction and subsequent adoption.

No priorities. policy the Council’s would meeting This establish ordinance is presented for introduction or adoption. Council direction would guide subsequent drafting and review.
799 - 862

18.B. City Council Policy Direction Regarding Development of a Citywide Generative Artificial Intelligence Use Policy
Staff Report #26-341 - Pdf

Recommendation:

It is respectfully recommended that the City Council:

1. Receive and file this report concerning the potential benefits and areas of concern associated with the use of generative artificial intelligence by City employees;

2. Provide policy direction to staff on the items presented under Requested Policy Direction below; and

3. Direct staff to prepare a draft Generative Artificial Intelligence Use Policy consistent with that direction and to return the draft to the City Council for consideration and adoption following information technology review, legal review, and any required notice and meet-and-confer process with the City’s recognized employee organizations.

This item is presented for direction only. No policy, resolution, or ordinance is presented for adoption at this meeting. This item approves no artificial intelligence product, subscription, expenditure, integration, or workflow, and establishes no new employment requirement. Staff has intentionally brought the underlying policy questions to the City Council before preparing a policy document, so that the Council’s direction shapes the draft rather than being sought after the fact. 863 - 867

19. CITY COUNCIL AND STAFF REPORTS

MAYOR KRUPA

1. Arts and Culture Committee

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2. Cal Trans Liaison Ad Hoc Committee

3. Hemet Housing Authority

4. Hemet Public Library Board of Trustees

5. Hemet San Jacinto Water Master Board*

6. Hemet Stock Farm Ad Hoc Committee

7. League of California Cities

8. RCTC Committee: Mobile Source Air Pollution Reduction Review Committee

9. Riverside County Airport Land Use Commission*

10. Riverside County Transportation Commission

11. Riverside Transit Agency*

12. Western Riverside County Conservation Authority (RCA)*

13. WRCOG Regional Committees: Riverside County Waste Management Task Force

MAYOR PRO TEM MALES

1. Business Outreach Ad Hoc Committee

2. CDBG Ad Hoc Committee

3. Clean Up/Graffiti Ad Hoc Committee

4. Homeless Outreach Ad Hoc Committee

5. League of California Cities

6. Planning Commission

7. Riverside County Transportation Commission

8. Riverside County Transit Agency *

9. Western Riverside Council of Governments *

10. Veterans Memorial Ad Hoc Committee

COUNCIL MEMBER HOWARD-CLARK

1. CDBG Ad Hoc Committee

2. Community Action Partnership

3. Downtown Theater Ad Hoc Committee

4. Hemet San Jacinto Water Master Board*

5. Hemet Youth Council Liaison

6. Investment Oversight Committee

7. League of California Cities

8. Planning Commission

9. Riverside County Habitat Conservation Agency (RCHCA)**

10. Western Riverside Council of Governments (WRCOG)*

11. Western Riverside County Conservation Authority (RCA)*

COUNCIL MEMBER LODGE

1. Clean Up/Graffiti Ad Hoc Committee

2. Downtown Theater Ad Hoc Committee

3. Hemet Housing Authority

4. Hemet Youth Council Liaison

5. League of California Cities

COUNCIL MEMBER PETERSON

1. Arts and Culture Committee

2. Business Outreach Ad Hoc Committee

3. Cal Trans Liaison Ad Hoc Committee

4. Hemet Stock Farm Ad Hoc Committee

Page 9 of 867 ends

5. Homeless Outreach Ad Hoc Committee

6. Investment Oversight Committee

7. League of California Cities

8. Ramona Bowl Board of Directors

9. Riverside County Habitat Conservation Agency

10. Veterans Memorial Ad Hoc Committee

INTERIM CITY MANAGER NOAH RAU

20. FUTURE AGENDA ITEMS
The following items are tentatively scheduled and are subject to change. The City Council may ask the City Manager to add specific items to a future agenda by a majority vote.

October 13, 2026:

1. Status Report on Kitchen Grant Program

2. Award CIP 2511 - Street Paving Project

21. ADJOURNMENT

AFFIDAVIT OF POSTING
I, Rosalia A. Butler, City Clerk for the City of Hemet, declare under penalty of perjury that the foregoing agenda was posted at City Hall, located at 445 E. Florida Ave.; the Council Chamber, located at 450 E. Latham Ave., Hemet, CA; and the City Website.

Date & Time: September 17, 2026, at 8:00 p.m.

Meeting Schedule: The City Council of the City of Hemet regularly meets on the second and fourth Tuesdays of each month at 6:00 p.m., unless otherwise noted.

Closed and Special Sessions will be duly noticed as needed.

Council Agendas: Agendas for Regular Meetings are available for public review on the City’s website at hemetca.gov and in the City Clerk’s Office, 445 E.

Florida Ave., typically by 4:00 p.m. on the Thursday prior to the meeting, but no later than 72 hours prior to the meeting. Agendas for Closed and Special Sessions are made available at least 72 hours prior to the meeting when possible, but no later than 24 hours prior to the meeting.

Livestream: Regular City Council Meetings are available for viewing during the meeting at hemetca.gov.

Use of Equipment: Please contact the City Clerk’s Office if requesting to use the chamber equipment as part of a scheduled presentation 24 hours prior to the meeting at (951) 765-2395.

Disclosure of
Campaign
Contributions
(Levine Act –
Government Code
Section 84308):

Pursuant to Government Code section 84308, members of the Hemet City Council are disqualified and not able to participate in any agenda item involving contracts (other than competitively bid contracts, labor contracts, of City with Hemet personal or contracts employment employees), franchises, discretionary land use permits, and other entitlements if the Councilmember received more than $500 in campaign contributions from the applicant or contractor, an agent of the applicant or contractor, or any financially interested participant who active ly supports or opposes the City’s decision on the agenda item in the previous 12 months. Members of the Hemet City Council who have received, and applicants, contractors, or their agents who have made,

Page 10 of 867 ends

campaign contributions totaling more than $500 to a Councilmember in the previous 12 months are required to disclose that fact for the official record of the subject agenda item and shall not make, participate in making, or in any way attempt to use their official position to influence the subject agenda item. Disclosures must include the amount of the campaign contribution and identify the recipient Board member and may be made either in writing to the City Clerk prior to the subject hearing or by verbal disclosure at the time of the hearing.

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City of Hemet
City Council Meeting

STAFF REPORT

Meeting: City Council Meeting - Sep 22 2026
Department: Administration
Submitted by: Noah Rau, Interim City Manager
Elodie Klug, Deputy City Clerk;

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

TITLE:

Proclamation for National Hispanic Heritage Month

STRATEGIC PLAN INTEGRATION:

N/A

ATTACHMENT(S):

Proclamation - National Hispanic Heritage Month

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14.A.

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Linda KrupaMayor
Tom LodgeCouncil Member
Joe MalesMayor Pro Tem
Jackie PetersonCouncil Member
Connie Howard ClarkCouncil Member
Proclamation
Presented September 22, 2026

NATIONAL HISPANIC HERITAGE MONTH
And recognizes the Mariachi and Ballet Folklórico students andeducators of West Valley, Tahquitz, and Hemet High Schools forcelebrating Hispanic heritage through music, dance, and service toour community.

WHEREAS, Hispanic Heritage Month celebrates the history, culture,traditions, and contributions of Hispanic and Latino Americans; and WHEREAS, the observance began as Hispanic Heritage Week in 1968and was expanded to a month-long celebration in 1989, recognizingthe rich heritage and contributions of Hispanic communitiesthroughout the United States; and WHEREAS, the City of Hemet celebrates the many contributions ofits Hispanic and Latino community and the cultural traditions thatstrengthen our schools and community; and WHEREAS, during the 2025–2026 school year, Hemet Unified SchoolDistrict Mariachi and Ballet Folklórico programs at West Valley,Tahquitz, and Hemet High Schools provided more than 200 studentswith opportunities to learn, perform, preserve cultural traditions, andserve their community; and WHEREAS, these students and educators participated inapproximately 35 school and community performances and sharedtheir music and dance at events throughout Hemet, includingcommunity celebrations, service events, school programs, and civicgatherings; and WHEREAS, through their dedication and talent, these students havehelped celebrate Mexican culture, create belonging, inspire others,and strengthen connections throughout the Hemet community; NOW, THEREFORE, I, LINDA KRUPA, Mayor of the City of Hemet,along with the Hemet City Council, do hereby proclaim September 15through October 15, 2026, as:

National Hispanic Heritage Month

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14.A.

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City of Hemet
City Council Meeting

STAFF REPORT

Meeting: City Council Meeting - Sep 22 2026
Department: Administration
Submitted by: Noah Rau, Interim City Manager
Elodie Klug, Deputy City Clerk;

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

TITLE:

Proclamation for Suicide Prevention Month

STRATEGIC PLAN INTEGRATION:

N/A

ATTACHMENT(S):

Proclamation - Suicide Prevention Month

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14.B.

Page 15 of 867 ends

Linda KrupaMayor
Tom LodgeCouncil Member
Joe MalesMayor Pro Tem
Jackie PetersonCouncil Member
Connie Howard ClarkCouncil Member
Proclamation
Presented September 22, 2026

SUICIDE PREVENTION MONTH
And encourage all residents to take time to check in on the well-beingof their family, friends, and neighbors, and to genuinely express theirappreciation for their existence by any gesture they deemappropriate, which can help prevent suicide.

WHEREAS, September is recognized nationally as Suicide PreventionMonth, a time to raise awareness, reduce stigma, and rememberthose lost to suicide, support survivors, and promote lifesavingresources; and WHEREAS, suicide is the 11th leading cause of death in the UnitedStates and remains a significant public health concern affectingfamilies and communities across the nation; and WHEREAS, the 988 Suicide & Crisis Lifeline provides free,confidential, 24-hour support by call, text, or chat for anyoneexperiencing a mental health or substance-use crisis, or concernedabout a loved one; and WHEREAS, the stigma associated with mental illness and suicidalityundermines prevention efforts by discouraging individuals at riskfrom seeking life-saving help and further traumatizing survivors ofsuicide loss; and WHEREAS, suicide prevention is a shared community responsibility,and everyone can help by recognizing warning signs, listeningwithout judgment, offering support, and encouraging connection toappropriate resources; and WHEREAS, the City of Hemet is committed to fostering a communitywhere residents feel connected, valued, supported, and empoweredto seek help.

NOW, THEREFORE, I, Linda Krupa, Mayor of the City of Hemet, alongwith the Hemet City Council, do hereby proclaim the month ofSeptember 2026 as:

Suicide Prevention Month

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14.B.

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City of Hemet
City Council Meeting

STAFF REPORT

Meeting: City Council Meeting - Sep 22 2026
Department: Finance
Submitted by: Noah Rau, Interim City Manager
Tiffany Barnett, Administrative Services Director;

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

TITLE:

The City of Hemet Warrant Registers for August 20, 2026, August 27, 2026 and September 3, 2026 and Periodic Payroll Payments

RECOMMENDED ACTION:

It is respectfully recommended that the City Council:

Receive and file the City of Hemet Warrant Registers and Periodic Payroll Payments.

BACKGROUND/ANALYSIS:

To ensure transparency, warrant registers listing all vendor payments made during a check cycle and periodic payroll payments are presented to the City Council to receive and file.

Warrant Registers:
 August 20, 2026, in the amount of $1,040,718.06 (Attachment No. 1)  August 27, 2026, in the amount of $2,242,386.12 (Attachment No. 2)  September 3, 2026, in the amount of $1,072,389.10 (Attachment No. 3)

The following check was issued in excess of $500,000 for this reporting period:
 August 20, 2026
o Pacific Hydrotech $645,675.10 for water wells 15 & 16 treatment  August 27, 2026
o US Bank $813,264.21 for debt service Hemet project area 2014 refunding TAB

Periodic Payroll Payments:

August 3, 2026 - August 16, 2026, in the amount of $1,291,659.23 August 17, 2026 - August 30, 2026, in the amount of $1,239,904.79

STRATEGIC PLAN INTEGRATION:

Page 1 of 33 ends

16.A.

Page 17 of 867 ends

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:

All funds dispersed have been appropriated in the City's fiscal year budget.

ATTACHMENT(S):

Attachment No. 1: 082026 CHECK RUN REPORT
Attachment No. 2: 082726 CHECK RUN REPORT
Attachment No. 3: 090326 CHECK RUN REPORT

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16.A.

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$ $ ' < K < = 3 7 ( B 3 2 8 ( / 7 @ / 7 2 - 0 A I 3 0 @ : 4 F & C & F

Page 22 of 33 ends

16.A.

Page 38 of 867 ends

/0

! " # $ " # # % & ' &
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9 ! ' % ! I : 4 8 2 6 3 4 8 ? / : 4 3 F : 4 - 3 8 4 & J # ! D # $ # E % 9 I : 4 8 : 7 / < : 4 / 0 : 2 6 ( 7 2 / F 4 8 : : 8 F / @ 5 8 - 6 @ 3 = # # J E 9 & D E # % $ $ C E I / 4 : 5 3 8 - 3 G = : 7 8 / 7 F / : ( 6 ? = : 0 / 2 3 & J # ! D 9 ! C 9 $ H > ; 2 6 7 4 ( F 8 3 7 8 4 / 7 2 2 ) + N

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L O - . K + . # J ' 9 9 D C ! $ / 7 < 6 / 2 : 4 2 5 : 2 ; ( 7 8 6 8 3 F # J # ' # J C ! % D & #

Page 23 of 33 ends

16.A.

Page 39 of 867 ends

City of Hemet

ACCOUNTS PAYABLE CHECK RUN REPORT
Report generated: 09/03/2026 13:49
User: ajuarez
Program ID: apwarrnt

Page 1 ends

DATE: 09/03/2026 CHECK RUN: 090326 AMOUNT:$ 1,072,389.10 I, Tiffany Barnett, Administrative Services 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.

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16.A.

Page 40 of 867 ends

City of Hemet

DETAIL INVOICE LIST
Report generated: 09/03/2026 13:49
User: ajuarez
Program ID: apwarrnt

Page 2 ends

CASH ACCOUNT: 999 18778 CHECK RUN: 090326 09/03/2026

VENDOR VENDOR NAME PURPOSE AMOUNT 98850 ACCEL WIRELESS GIBBEL PARK INTERNET 65.00 87633 AETNA 100% COB & Dependents Pre 35,240.20 97857 AETNA AETNA COMBINED PPO, HMO, 45,545.59 92494 AETNA HEALTH OF CALIFORNIA AETNA COMBINED 1011 155,029.33 54790 AIRGAS USA, LLC EQU - WELDING AND OXYGEN 141.86 10710 AL'S KUBOTA TRACTOR INC PW - TRACTOR PARTS & SUPP 83.10 10710 AL'S KUBOTA TRACTOR INC PW - TRACTOR PARTS & SUPP 195.74 10710 AL'S KUBOTA TRACTOR INC PW - TRACTOR PARTS & SUPP 195.74 79612 AMAZON.COM PD - SUPPLIES 730.84 79612 AMAZON.COM PD - SUPPLIES 217.04 79612 AMAZON.COM FIN - ADMIN SERVICES MISC 80.45 79612 AMAZON.COM PD - SUPPLIES 43.48 79612 AMAZON.COM FIN - ADMIN SERVICES MISC 87.15 69018 ANIMAL MEDICAL CENTER PD - K9 VET SERVICES AND 62.00 99720 ARCURI GROUP LLC COD - CADETS - EDUCATION 12,040.00 99635 AVENTIV TECHNOLOGIES LLC MONTHLY MAINTENANCE FEES 149.99 100001 AZTEC LANDSCAPING INC FAC - JANITORIAL SERVICES 9,726.00 13566 B & W PIPE & SUPPLY PKS - PLUMBING PARTS & SU 179.23 13561 B J SPORTING GOODS, INC EMPLOYEE SHOES 228.36 13561 B J SPORTING GOODS, INC EMPLOYEE SHOES 271.86 75427 BIO-TOX LABORATORIES, INC PD - FORENSIC BLOOD & URI 4,743.00 75427 BIO-TOX LABORATORIES, INC PD - FORENSIC BLOOD & URI 259.00 97204 CADE REIMBURSEMENT FOR PARAMED 250.00 98764 CALIFORNIA ASSOCIATION OF SWAT Team Leader Course - 690.00 32992 CALMAT CO DBA WTR - ASPHALT & MATERIALS 375.78 32992 CALMAT CO DBA WTR - ASPHALT & MATERIALS 373.29 100251 CALPORTLAND COMPANY STR - READY MIX CONCRETE, 4,111.32 100251 CALPORTLAND COMPANY STR - READY MIX CONCRETE, 1,053.46 99964 CAMP CONSTRUCTORS INC SENIOR HOME REPAIR PROGRA 25,800.00 93130 CANON FINANCIAL SERVICES INC FIN - PRINTER LEASE AGREE 339.11

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16.A.

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City of Hemet

DETAIL INVOICE LIST
Report generated: 09/03/2026 13:49
User: ajuarez
Program ID: apwarrnt

Page 3 ends

CASH ACCOUNT: 999 18778 CHECK RUN: 090326 09/03/2026

VENDOR VENDOR NAME PURPOSE AMOUNT 99486 CANON USA INC PD - PRINTERS MAINTENANCE 32.44 99486 CANON USA INC ENG - Engineering Departm 29.39 99486 CANON USA INC PD - PRINTERS MAINTENANCE 8.87 97310 CONCENTRA MEDICAL CENTERS HR - PRE-EMPLOYMENT MEDIC 1,230.00 99505 COSTAR REALTY INFORMATION INC CM - CoStar for Real Esta 451.07 61765 COUNSELING TEAM INTERNATIONAL EAP / COUNSELING / PSYCH 393.75 61765 COUNSELING TEAM INTERNATIONAL EAP / COUNSELING / PSYCH 393.75 61765 COUNSELING TEAM INTERNATIONAL EAP / COUNSELING / PSYCH 325.00 61765 COUNSELING TEAM INTERNATIONAL EAP / COUNSELING / PSYCH 2,268.00 99802 D LONG TOOL COMPANY LLC PW TOOLS 222.94 19810 DEWEY PEST CONTROL FAC - PEST & TERMITE CONT 85.00 69031 DEYO SEPTEMBER 2026 MEDICAL PR 676.82 77516 DIRECTV DIRECTV 275.33 98199 DPREP INC Tuition 425.00 84840 DURBIN REIMBURSEMENT LICENSE REN 456.40 13570 E S BABCOCK & SONS, INC WTR - LABORATORY TESTING 95.00 13570 E S BABCOCK & SONS, INC WTR - LABORATORY TESTING 909.00 23010 EASTERN MUNICIPAL WATER DIST DEPT WATER BILLS 36.45 23010 EASTERN MUNICIPAL WATER DIST DEPT WATER BILLS 48,462.84 86125 EMPIRE WELDING SUPPLY WTR - WELDING SUPPLIES 68.00 98849 FERGUSON FLOORING INC PD FLOOR 1,500.00 96015 FIRE APPARATUS SOLUTIONS EQU- PARTS AND SUPPLIES 140.90 96015 FIRE APPARATUS SOLUTIONS EQU- PARTS AND SUPPLIES 140.34 77149 FRANCHISE TAX BOARD WAGE ASSIGNMENT: PAYMENT 150.00 94495 FRONTIER PHONE BILLS 595.53 94495 FRONTIER PHONE BILLS 202.51 94495 FRONTIER PHONE BILLS 173.96 94495 FRONTIER PHONE BILLS 564.62 94495 FRONTIER PHONE BILLS 198.33 100328 GOVEXEC HOLDING LLC High Performance Leadersh 1,500.00 71673 GRAINGER PARTS AND SUPPLIES 44.77

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16.A.

Page 42 of 867 ends

City of Hemet

DETAIL INVOICE LIST
Report generated: 09/03/2026 13:49
User: ajuarez
Program ID: apwarrnt

Page 4 ends

CASH ACCOUNT: 999 18778 CHECK RUN: 090326 09/03/2026

VENDOR VENDOR NAME PURPOSE AMOUNT 83520 HELIX ENVIRONMENTAL PLANNING CIP 2421 WARREN ROAD IMPR 6,955.04 83520 HELIX ENVIRONMENTAL PLANNING (SAA) FOR ROUTINE MAINTEN 698.75 83520 HELIX ENVIRONMENTAL PLANNING CIP 5723 WARREN & DEVONS 240.00 95611 HEMET BLUEPRINT PAVEMENT REHAB 154.43 95611 HEMET BLUEPRINT ACCESSIBLE SIDEWALK 61.99 95611 HEMET BLUEPRINT PAVEMENT REHAB 51.11 71470 HEMET CHRYSLER CENTER PARTS 453.75 100208 HEMET GENERAL EMPLOYEE ASSOCIA HEMET GENERAL EMPLOYEE AS 1,975.00 69934 HEMET TRUE VALUE HARDWARE STR - PARTS & SUPPLIES 13.58 97682 HIRSCH PIPE & SUPPLY CO INC PKS - IRRIGATION SUPPLIES 1,294.58 71205 I C E AUTO REPAIR INC EQU - WHEEL ALIGNMENT & R 129.99 99298 INLAND FLEET SOLUTIONS INC REPAIRS 1,000.38 73226 INSIGHT PUBLIC SECTOR INC PD - NETMOTION PLATFORM 14,455.00 99184 INTELESYS INC IT - PROFESSIONAL SERVICE 10,000.00 84188 IRLAND FUELREIMBURSEMENT 88.00 99297 J SMITH & T MULI INC CIP 2408 AWARDED TO J.SMI 4,527.50 84865 KAISER FOUNDATION HEALTH PLAN lnsurance Premiums for Re 2,056.92 89451 KAISER FOUNDATION HEALTH PLAN JAMES WATERS RETIREE INSU 1,731.68 100330 LE LEARN, LLC 3-Day SOSO BootCamp Ontar 500.25 98006 LIBERTY MENS RESTORATION STR - CLEAN UP SERVICES 13,200.00 99613 MAX ORDINATE ACADEMY PD TRAINING 1,200.00 98488 MELISSA GALLETTA MILEAGE REIMBURSEMENT 448.05 85731 MERRIMAC PETROLEUM INC FUEL DELIVERY TO THE CORP 22,682.46 85731 MERRIMAC PETROLEUM INC FUEL DELIVERY TO CIVIC CE 38,265.36 79170 MICRO MOBILE TIRE COMPANY TIRES/SERVICE 150.00 87139 MOTOROLA SOLUTIONS INC PD - VIGILANT SOFTWARE 2,600.16 99117 N V 5 INC NV5 DESIGN SERVICES FOR F 4,016.50 90418 O'REILLY AUTO PARTS EQU - AUTO PARTS/SUPPLIES 65.18

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16.A.

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City of Hemet

DETAIL INVOICE LIST
Report generated: 09/03/2026 13:49
User: ajuarez
Program ID: apwarrnt

Page 5 ends

CASH ACCOUNT: 999 18778 CHECK RUN: 090326 09/03/2026

VENDOR VENDOR NAME PURPOSE AMOUNT 90418 O'REILLY AUTO PARTS EQU - AUTO PARTS/SUPPLIES 29.82 90418 O'REILLY AUTO PARTS EQU - AUTO PARTS/SUPPLIES 422.17 90418 O'REILLY AUTO PARTS EQU - AUTO PARTS/SUPPLIES 26.97 90418 O'REILLY AUTO PARTS EQU - AUTO PARTS/SUPPLIES 454.14 90418 O'REILLY AUTO PARTS EQU - AUTO PARTS/SUPPLIES -786.74 90418 O'REILLY AUTO PARTS EQU - AUTO PARTS/SUPPLIES 143.48 90418 O'REILLY AUTO PARTS EQU - AUTO PARTS/SUPPLIES 5.75 90418 O'REILLY AUTO PARTS EQU - AUTO PARTS/SUPPLIES 11.94 90418 O'REILLY AUTO PARTS EQU - AUTO PARTS/SUPPLIES 354.58 90418 O'REILLY AUTO PARTS EQU - AUTO PARTS/SUPPLIES 254.76 90418 O'REILLY AUTO PARTS EQU - AUTO PARTS/SUPPLIES -15.70 90418 O'REILLY AUTO PARTS EQU - AUTO PARTS/SUPPLIES 168.77 90418 O'REILLY AUTO PARTS EQU - AUTO PARTS/SUPPLIES -54.38 90418 O'REILLY AUTO PARTS EQU - AUTO PARTS/SUPPLIES 36.80 90418 O'REILLY AUTO PARTS EQU - AUTO PARTS/SUPPLIES 5.75 90418 O'REILLY AUTO PARTS EQU - AUTO PARTS/SUPPLIES -327.57 90418 O'REILLY AUTO PARTS EQU - AUTO PARTS/SUPPLIES 70.68 90418 O'REILLY AUTO PARTS EQU - AUTO PARTS/SUPPLIES 27.58 90418 O'REILLY AUTO PARTS EQU - AUTO PARTS/SUPPLIES 96.62 90418 O'REILLY AUTO PARTS EQU - AUTO PARTS/SUPPLIES 75.69 90418 O'REILLY AUTO PARTS EQU - AUTO PARTS/SUPPLIES 253.05 90418 O'REILLY AUTO PARTS EQU - AUTO PARTS/SUPPLIES -54.38 90418 O'REILLY AUTO PARTS EQU - AUTO PARTS/SUPPLIES -254.76 90418 O'REILLY AUTO PARTS EQU - AUTO PARTS/SUPPLIES -32.61 90418 O'REILLY AUTO PARTS EQU - AUTO PARTS/SUPPLIES 32.61 90418 O'REILLY AUTO PARTS EQU - AUTO PARTS/SUPPLIES 5.13 90418 O'REILLY AUTO PARTS EQU - AUTO PARTS/SUPPLIES 32.61 72291 OFFICE DEPOT PD - OFFICE SUPPLIES 103.73 72291 OFFICE DEPOT PD - OFFICE SUPPLIES 9.25 72291 OFFICE DEPOT PD - OFFICE SUPPLIES 27.45 1 ROSA DIAZ-SEATON REFUND OF SAME DAY FEE 58.00 1 HONEST REALTY GROUP REFUND FOR DUPLICATE FEE 140.00 1 STEPHANIE MONTANO RETURN OF EVENT DEPOSIT 500.00 1 SHAW, BEVERLY UB DEPOSIT REFUND .84 1 BELSHE, PEGGY UB DEPOSIT REFUND 91.86 1 TROTT, ROBERT UB DEPOSIT REFUND 67.33 1 HARDY, TAMIE UB DEPOSIT REFUND 85.63 1 ROGLO PROPERTIES, LLC UB DEPOSIT REFUND 129.85 1 GARCIA, MARIA UB DEPOSIT REFUND 51.87 1 EBAY RETAIL UB DEPOSIT REFUND 213.67 1 UNDERWOOD, MICHAEL UB DEPOSIT REFUND 134.17 1 MIRAMONTES, FABIAN UB DEPOSIT REFUND 224.49 1 SO, KIMSUON UB DEPOSIT REFUND 3.59 1 EKSTEIN, LOUANA UB DEPOSIT REFUND 124.32 1 ANGEL, ROSELINA UB DEPOSIT REFUND 258.41 1 RHODES, DARRYL UB DEPOSIT REFUND 55.36 1 JACKSON, ANTONETTE UB DEPOSIT REFUND 78.61 1 FREY, PHYLLIS UB DEPOSIT REFUND 98.12

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16.A.

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City of Hemet

DETAIL INVOICE LIST
Report generated: 09/03/2026 13:49
User: ajuarez
Program ID: apwarrnt

Page 6 ends

CASH ACCOUNT: 999 18778 CHECK RUN: 090326 09/03/2026

VENDOR VENDOR NAME PURPOSE AMOUNT 1 4GRANITE, INC. UB DEPOSIT REFUND 377.85 1 GAMACHE, BERTHA UB DEPOSIT REFUND 119.13 1 STRALOW, CECIL UB DEPOSIT REFUND 49.81 1 EDWARDS, IMA UB DEPOSIT REFUND 56.88 1 HALL, JON UB DEPOSIT REFUND 65.79 1 REED, ANTHONY UB DEPOSIT REFUND 128.84 1 HESS, CHARLES UB DEPOSIT REFUND 194.88 1 MARGARETE IANNELLI FAMILY REV UB DEPOSIT REFUND 118.23 1 DOMINGO, PATRICIA UB DEPOSIT REFUND 19.27 1 ROGLO PROPERTIES, LLC UB DEPOSIT REFUND 1.35 1 HALL, JON UB DEPOSIT REFUND 185.30 1 HELBIG, CELINA UB DEPOSIT REFUND 183.93 1 VILLEGAS, SERGIO UB DEPOSIT REFUND 55.15 1 BALL, DANNEY UB DEPOSIT REFUND 126.46 1 4GRANITE, INC. UB DEPOSIT REFUND 1,769.11 1 CRAWFORD, JULIA UB DEPOSIT REFUND 123.02 1 COMPLETE MORTGAGE FUNDING & RE UB DEPOSIT REFUND 123.68 1 ZANABRIA, JONATHAN UB DEPOSIT REFUND 276.40 1 TRISCIUZZI, JARED UB DEPOSIT REFUND 125.64 1 STEWART, LAURIE UB DEPOSIT REFUND 59.49 1 QIHUA, QUAN UB DEPOSIT REFUND 179.98 1 RUSSELL, STEVE UB DEPOSIT REFUND 123.62 1 GROCERIESNMORE 4 LESS UB DEPOSIT REFUND 36.16 1 Q&E PIPELINE COMPANY UB DEPOSIT REFUND 1,963.82 1 YORK, VICTOR UB DEPOSIT REFUND 83.01 1 GIBBONS HENDERSON, JOANNE UB DEPOSIT REFUND 85.11 1 TAAMNEH, LAWRENCE UB DEPOSIT REFUND 92.58 1 MIRELES, BEATRICE UB DEPOSIT REFUND 80.08 1 URIBE, MARIA UB DEPOSIT REFUND 90.98 1 MCNAUGHTON, HEIDI UB DEPOSIT REFUND 75.86 1 MORENO, JOSHUA UB DEPOSIT REFUND 200.65 1 ABRAMS, FLORA UB DEPOSIT REFUND 206.13 1 BERRY, DONOVAN UB DEPOSIT REFUND 2.24 1 COLES, EDWARD UB DEPOSIT REFUND 91.31 1 MASON, BRANDON UB DEPOSIT REFUND 80.30 1 ALLEN, ANTIONETTE UB DEPOSIT REFUND 2.92 1 RANA, FARHAN UB DEPOSIT REFUND 245.39 1 HERNANDEZ, ERICKA UB DEPOSIT REFUND 67.84 1 SHEARER, A. PATRICK UB DEPOSIT REFUND 190.84 1 RAMOS, PRUDENCE UB DEPOSIT REFUND .22 1 YOUNG, PATRICIA UB DEPOSIT REFUND 194.31 1 PORKALOB, LILY UB DEPOSIT REFUND 51.71 1 MCGRATH, JENNIFER UB DEPOSIT REFUND 73.33 1 ESTATE OF JERROLD KASS UB DEPOSIT REFUND 122.39 1 GARCIA, AUSTREBERTO UB DEPOSIT REFUND 215.59 1 ROMERO WALKER, JULIA UB DEPOSIT REFUND 68.23 1 MOAZZAM, RICHARD UB DEPOSIT REFUND 118.52 1 DANIEL, MATTHEW UB DEPOSIT REFUND 385.61 1 KESLER, ALEXANDRA UB DEPOSIT REFUND 69.79 1 TRI-STAR CONTRACTING II, INC UB DEPOSIT REFUND 2,043.56

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16.A.

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City of Hemet

DETAIL INVOICE LIST
Report generated: 09/03/2026 13:49
User: ajuarez
Program ID: apwarrnt

Page 7 ends

CASH ACCOUNT: 999 18778 CHECK RUN: 090326 09/03/2026

VENDOR VENDOR NAME PURPOSE AMOUNT 99641 DULCE CELIA ORTIZ WAGE ASSIGNMENT: PAYMENT 750.00 30380 OVERNIGHT INDUSTRIAL SUPPLY, PW - JANITORIAL SUPPLIES 288.08 94367 PARKHOUSE TIRE, INC EQU - TIRES, TUBES, SUPPL 1,035.32 94367 PARKHOUSE TIRE, INC EQU - TIRES, TUBES, SUPPL 450.97 97332 POWERSPORTS UNLIMITED INC BMW MOTORCYCLE SERVICE AN 1,314.83 98646 QUADIENT INC PART REPLACEMENT 42.41 53916 QUINN SEPTEMBER MEDICAL PREMIUM 3,100.24 99335 RAMSAY GROUP, THE FIN - CDBG CONSULTANT SER 2,660.00 88346 RIVERSIDE UNIVERSITY HEALTH SY PD - SEXUAL ASSAULT EXAM 2,400.00 72071 RIVERSIDE, COUNTY OF (DEH) City of Hemet-Booster Sta 1,052.00 72071 RIVERSIDE, COUNTY OF (DEH) City Of Hemet - Well #2 1,052.00 72071 RIVERSIDE, COUNTY OF (DEH) City Of Hemet - Well #4 1,052.00 72071 RIVERSIDE, COUNTY OF (DEH) City Of Hemet - Well # 10 1,052.00 72071 RIVERSIDE, COUNTY OF (DEH) City Of Hemet - Well # L2 1,052.00 72071 RIVERSIDE, COUNTY OF (DEH) City of Hemet - Well #16 1,052.00 75335 RIVERSIDE, COUNTY OF (SHERIFF) PD - TRAINING BEN CLARK T 1,158.00 73412 S S D ALARM CITYWIDE SECURITY CAMERA 10,486.05 99971 GCP WW HOLDCO, LLC EMPLOYEE BOOTS 254.21 99971 GCP WW HOLDCO, LLC EMPLOYEE BOOTS 198.75 99971 GCP WW HOLDCO, LLC EMPLOYEE BOOTS 254.21 99971 GCP WW HOLDCO, LLC EMPLOYEE BOOTS 180.26 99971 GCP WW HOLDCO, LLC EMPLOYEE BOOTS 110.93 99971 GCP WW HOLDCO, LLC EMPLOYEE BOOTS 254.21 99971 GCP WW HOLDCO, LLC EMPLOYEE BOOTS 106.31 99971 GCP WW HOLDCO, LLC EMPLOYEE BOOTS 263.45 99971 GCP WW HOLDCO, LLC EMPLOYEE BOOTS 171.01 99971 GCP WW HOLDCO, LLC EMPLOYEE BOOTS 129.42 99971 GCP WW HOLDCO, LLC EMPLOYEE BOOTS 115.55 99971 GCP WW HOLDCO, LLC EMPLOYEE BOOTS 161.77 99971 GCP WW HOLDCO, LLC EMPLOYEE BOOTS 171.01 99971 GCP WW HOLDCO, LLC EMPLOYEE BOOTS 263.45 100301 SILVERADO CANYON GROUP LLC Band - Queen of Hearts 2,000.00 71475 SOUTH COAST AQMD EMISSIONS 172.54 71475 SOUTH COAST AQMD EMISSIONS 176.41 71475 SOUTH COAST AQMD EMISSIONS 176.41

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City of Hemet

DETAIL INVOICE LIST
Report generated: 09/03/2026 13:49
User: ajuarez
Program ID: apwarrnt

Page 8 ends

CASH ACCOUNT: 999 18778 CHECK RUN: 090326 09/03/2026

VENDOR VENDOR NAME PURPOSE AMOUNT 59145 SOUTHERN CALIFORNIA EDISON ELECTRIC BILLS 24.79 59145 SOUTHERN CALIFORNIA EDISON ELECTRIC BILLS 27.28 59145 SOUTHERN CALIFORNIA EDISON ELECTRIC BILLS 27.56 59145 SOUTHERN CALIFORNIA EDISON ELECTRIC BILLS 61.01 59145 SOUTHERN CALIFORNIA EDISON ELECTRIC BILLS 35.33 59145 SOUTHERN CALIFORNIA EDISON ELECTRIC BILLS 47.93 59145 SOUTHERN CALIFORNIA EDISON ELECTRIC BILLS 49.83 59145 SOUTHERN CALIFORNIA EDISON ELECTRIC BILLS 80.15 59145 SOUTHERN CALIFORNIA EDISON ELECTRIC BILLS 68.29 59145 SOUTHERN CALIFORNIA EDISON ELECTRIC BILLS 38.34 59145 SOUTHERN CALIFORNIA EDISON ELECTRIC BILLS 22.45 59145 SOUTHERN CALIFORNIA EDISON ELECTRIC BILLS 62.30 59145 SOUTHERN CALIFORNIA EDISON ELECTRIC BILLS 19.06 59145 SOUTHERN CALIFORNIA EDISON ELECTRIC BILLS 24.49 59145 SOUTHERN CALIFORNIA EDISON ELECTRIC BILLS 110.04 59145 SOUTHERN CALIFORNIA EDISON ELECTRIC BILLS 155.39 59145 SOUTHERN CALIFORNIA EDISON ELECTRIC BILLS 31.09 59145 SOUTHERN CALIFORNIA EDISON ELECTRIC BILLS 112.29 59145 SOUTHERN CALIFORNIA EDISON ELECTRIC BILLS 83.76 59145 SOUTHERN CALIFORNIA EDISON ELECTRIC BILLS 72.56 59145 SOUTHERN CALIFORNIA EDISON ELECTRIC BILLS 34.74 59145 SOUTHERN CALIFORNIA EDISON ELECTRIC BILLS 30.94 59145 SOUTHERN CALIFORNIA EDISON ELECTRIC BILLS 61.70 59145 SOUTHERN CALIFORNIA EDISON ELECTRIC BILLS 15.98 59145 SOUTHERN CALIFORNIA EDISON ELECTRIC BILLS 36.20 59145 SOUTHERN CALIFORNIA EDISON ELECTRIC BILLS 57.15 59145 SOUTHERN CALIFORNIA EDISON ELECTRIC BILLS 337.22 59145 SOUTHERN CALIFORNIA EDISON ELECTRIC BILLS 423.35 59145 SOUTHERN CALIFORNIA EDISON ELECTRIC BILLS 233.23 59145 SOUTHERN CALIFORNIA EDISON ELECTRIC BILLS 54,377.58 60005 STANDARD INSURANCE OF OREGON LIFE INSURANCE GENERAL: P 3,829.44 76654 STAPLES ADVANTAGE PW - OFFICE SUPPLIES 73.22 77088 SUPERION LLC TRAKiT End User License - 37,473.21 97977 T K E ENGINEERING CIP 5706 - TKE Engineerin 1,155.90 97977 T K E ENGINEERING CIP 5706 - TKE Engineerin 1,136.50 97977 T K E ENGINEERING CIP 2413 KIRBY ST PROTECT 842.50 97977 T K E ENGINEERING CIP 2413 KIRBY ST PROTECT 792.50 97977 T K E ENGINEERING CIP 2413 KIRBY ST PROTECT 1,307.50 97977 T K E ENGINEERING CIP 2421 WARREN RD IMPROV 23,620.00 97977 T K E ENGINEERING CIP 2421 WARREN RD IMPROV 12,120.00 97977 T K E ENGINEERING CIP 2421 WARREN RD IMPROV 10,475.00 97977 T K E ENGINEERING CIP 2421 WARREN RD IMPROV 18,962.50 98295 TABLET COMMAND INC FD -Tablet Command yearly 32,800.00 99232 TIM MORAN FORD HEMET EQU - VEHICLE PARTS & SER 123.02

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City of Hemet

DETAIL INVOICE LIST
Report generated: 09/03/2026 13:49
User: ajuarez
Program ID: apwarrnt

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CASH ACCOUNT: 999 18778 CHECK RUN: 090326 09/03/2026

VENDOR VENDOR NAME PURPOSE AMOUNT 99232 TIM MORAN FORD HEMET EQU - VEHICLE PARTS & SER 16.31 99232 TIM MORAN FORD HEMET EQU - VEHICLE PARTS & SER 219.82 99232 TIM MORAN FORD HEMET EQU - VEHICLE PARTS & SER 368.60 99232 TIM MORAN FORD HEMET EQU - VEHICLE PARTS & SER 236.91 99232 TIM MORAN FORD HEMET EQU - VEHICLE PARTS & SER 199.99 99232 TIM MORAN FORD HEMET EQU - VEHICLE PARTS & SER 2,619.90 99232 TIM MORAN FORD HEMET EQU - VEHICLE PARTS & SER 241.97 99232 TIM MORAN FORD HEMET EQU - VEHICLE PARTS & SER 231.19 100230 TRI-STAR CONTRACTING II INC PW - Lyon Ave Trench Re-C 199,779.30 88518 TYLER TECHNOLOGIES INC TYLER EPL SOFTWARE 3,087.41 88518 TYLER TECHNOLOGIES INC TYLER EPL SOFTWARE 5,400.00 88518 TYLER TECHNOLOGIES INC EERP 2,400.00 88518 TYLER TECHNOLOGIES INC EERP 2,500.00 91112 UNIFIRST CORP PW- UNIFORM CLEANING 57.59 91112 UNIFIRST CORP PW- UNIFORM CLEANING 70.75 91112 UNIFIRST CORP PD - JAIL BLANKET CLEANIN 151.30 91112 UNIFIRST CORP PW- UNIFORM CLEANING 70.23 91112 UNIFIRST CORP PW- UNIFORM CLEANING 158.78 91112 UNIFIRST CORP PW- UNIFORM CLEANING 64.57 91112 UNIFIRST CORP PW- UNIFORM CLEANING 50.95 91112 UNIFIRST CORP PW- UNIFORM CLEANING 64.57 91112 UNIFIRST CORP PD - JAIL BLANKET CLEANIN 151.30 91112 UNIFIRST CORP PW- UNIFORM CLEANING 70.75 91112 UNIFIRST CORP PW- UNIFORM CLEANING 70.23 91112 UNIFIRST CORP PW- UNIFORM CLEANING 157.58 91112 UNIFIRST CORP PW- UNIFORM CLEANING 50.95 91112 UNIFIRST CORP PW- UNIFORM CLEANING 57.59 99951 VALLEY AUTO SALVAGE INC PD - ABANDONED RV/MOTORHO 8,800.00 99951 VALLEY AUTO SALVAGE INC PD - ABANDONED RV/MOTORHO 7,150.00 99951 VALLEY AUTO SALVAGE INC PD - ABANDONED RV/MOTORHO 7,150.00 99951 VALLEY AUTO SALVAGE INC PD - ABANDONED RV/MOTORHO 5,500.00 70240 VERIZON BUSINESS FIRE ADMIN & FS2 FAX-LONG 55.24 97290 VERIZON CONNECT NWF INC GPS SERVICES 95.70 97290 VERIZON CONNECT NWF INC GPS SERVICES 287.10 97290 VERIZON CONNECT NWF INC GPS SERVICES 845.35 97290 VERIZON CONNECT NWF INC GPS SERVICES 31.90 97290 VERIZON CONNECT NWF INC GPS SERVICES 127.60 97290 VERIZON CONNECT NWF INC PD - GPS SERVICES 1,705.50 99858 VISION SERVICE PLAN VISION PLAN- SEPTEMBER 20 2,610.37 89778 WATERLINE TECHNOLOGIES INC WTR - SODIUM HYPOCHLORITE 481.22 98165 WILLDAN ENGINEERING Senior Home Rehab / ADA P 525.75

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City of Hemet

DETAIL INVOICE LIST
Report generated: 09/03/2026 13:49
User: ajuarez
Program ID: apwarrnt

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CASH ACCOUNT: 999 18778 CHECK RUN: 090326 09/03/2026

VENDOR VENDOR NAME PURPOSE AMOUNT 98165 WILLDAN ENGINEERING WILLDAN BUILDING TECH SER 77,622.52 308 INVOICES CHECK RUN TOTAL 1,072,389.10

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City of Hemet
City Council Meeting

STAFF REPORT

Meeting: City Council Meeting - Sep 22 2026
Department: Finance
Submitted by: Noah Rau, Interim City Manager
Tiffany Barnett, Administrative Services Director;

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

TITLE:

Fiscal Year 2024-25 Annual Comprehensive Financial Report

RECOMMENDED ACTION:

It is respectfully recommended that the City Council:

Receive and file the City of Hemet Annual Comprehensive Financial Report (ACFR) for the Fiscal Year Ended June 30, 2025

EXECUTIVE SUMMARY:

The City is required to issue independent, audited financial statements on an annual basis. Following the close of each fiscal year, the City's external auditors audit the City's financial records and assist in compiling 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.

BACKGROUND/ANALYSIS:

The City’s financial statements have 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 that ended June 30, 2025, 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 unmodified opinion that the City’s financial statements for the fiscal year ended June 30, 2025, were fairly presented in conformity with Generally Accepted Accounting Principles (GAAP). The independent auditor’s report is presented as the first component of the financial section of this report.

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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 – provides the independent auditor's opinion on whether the City's financial statements are fairly presented, in all material respects, in accordance with generally accepted accounting principles.
 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:

Timeliness

delayed City’s the to due primarily was the 2024-25 Year Fiscal of completion The ACFR implementation of a new citywide financial Enterprise Resource Planning (ERP) system. The implementation they required significant involvement from Finance staff while simultaneously maintained their regular operational responsibilities and year-end financial reporting requirements.

During the transition, staff were required to work across both the legacy and new financial systems to validate converted data, reconcile account balances, and ensure the accuracy and completeness of

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financial information between the two systems. These additional implementation, validation, and reconciliation responsibilities placed substantial demands on existing staff capacity and extended the time necessary to complete the year-end close and prepare the financial statements for audit.

Financial Highlights

The Fiscal Year 2024-25 ACFR provides an overview of the City's financial position as of June 30, 2025.

amount, that Of million. $400.8 approximately was net total City's the year-end, At position approximately $366.5 million related to governmental activities and $34.3 million related to business- type activities. Overall, the City's net position increased by approximately $15.2 million during the fiscal year.

The City's governmental funds ended the year with a combined fund balance of approximately $155.1 million. The General Fund, which supports most of the City's day-to-day operations, ended the fiscal year with a fund balance of approximately $67.3 million. Of this amount, approximately $28.9 million was committed to the City's Economic Stabilization Reserve, with additional amounts committed or assigned for Measure U public safety activities, capital projects, and other designated purposes. The General Fund's unassigned fund balance was approximately $7.5 million.

During Fiscal Year 2024-25, the General Fund received approximately $78.7 million in revenues and recorded approximately $88.8 million in expenditures, including approximately $10.6 million in capital outlay. After accounting for other financing sources and uses, the General Fund balance decreased by approximately $3.8 million, ending the year at approximately $67.3 million.

General Fund Balance

Ending fiscal year 2024-25 with a General Fund balance of $67.3 million is comprised of a number of categories, as follows:

 $52,497,103 non-spendable, restricted, or committed resources. These include:
o $14,532 - prepaid items
o $1,921,221 - Measure U Prepaid
 $205,918 - Police
 $1,715,303 - Fire
o $2,003,596 - PEG Fees
o $229,780 - Community Development Grants
o $369,797 - Ambulance Penalty Fees
o $416,866 - Opioid Settlement Funds
o $28,902,009 - 40% Economic Stabilization Reserve
o $18,639,302 - Measure U fund balance
 $14,928,609 Police
 $1,971,299 - 20% Economic Stabilization Reserve
 $12,957,310 - Unassigned
 $3,710,694 Fire
 $1,008,001 - 20% Economic Stabilization Reserve
 $2,702,693 - Unassigned
 $7,280,876 in assigned funds for continuing appropriations  $7,508,980 in unassigned fund balance

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Measure U Fund Balance
Since Measure U is a General Fund tax, it is required to be included in the General Fund balance as reflected above. However, to provide a further layer of transparency for Measure U, the chart below provides the breakdown of fund balance specifically for the Measure U Fund.

Measure U Fund Balance overall increased by approximately $1.7 million to a total of $20.6 million.

Audit Findings

During the audit process, VLF also issues 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 No. Standards Auditing on 115, Furthermore, records. accounting City’s Statements ”Communicating Internal Control Related Matters Identified in an Audit” states that “indicators of material material a of auditor the by include: control internal in weaknesses identification 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

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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 material 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 acknowledges the audit finding and recognizes the importance of maintaining effective account reconciliation, year-end close, and supervisory review procedures to ensure the accuracy and timeliness of its financial reporting.

During the fiscal year and subsequent year-end close, the Finance Department was simultaneously managing the implementation of a new citywide financial ERP system while maintaining the City's ongoing corresponding a responsibilities additional without and operations financial assuming increase in staffing. The implementation required significant staff resources for system configuration, data conversion and validation, testing, troubleshooting, training, and the reconciliation of financial information between the City's legacy and new financial systems. These responsibilities substantially reduced the staff capacity available to perform certain routine monthly reconciliations and the level of detailed year-end review that would ordinarily occur prior to the audit.

Management recognizes that the audit adjustments identified indicate areas where additional review and reconciliation procedures are necessary. In response to the auditor's recommendation, the Finance Department is actively working to bring monthly bank reconciliations current. A consultant has been engaged to assist Finance staff with completing the outstanding reconciliations, and the Department anticipates that the bank reconciliations will be fully current within the next month. Once current, the Finance Department will maintain timely monthly bank reconciliations as part of its ongoing financial control procedures. The Department will also continue to strengthen its broader account toward and establishing work and review supervisory and reconciliation processes maintaining a schedule of accounting functions to be performed on a monthly, quarterly, or other periodic basis, as appropriate, with documentation of completion through dated and initialed sign-offs.

These improve of timeliness and accuracy to financial intended are measures the reporting, strengthen internal controls, and reduce the likelihood of material audit adjustments in future periods.

STRATEGIC PLAN INTEGRATION:

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.

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Objective 5: Streamline fire prevention coordination efforts.

FISCAL IMPACT:

There is no direct fiscal impact associated with receiving and filing the Fiscal Year 2024-25 Annual Comprehensive Financial Report.

ATTACHMENT(S):

Attachment 1 - Hemet ACFR FY2025
Attachment 2 - Hemet Audit Conclusion Communication Letter FY 2025 Attachment 3 - Hemet Internal Control Report FY2025
Attachment 4 - Hemet Appropriations Limit Report FY2025

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ANNUAL

COMPREHENSIVE

FINANCIAL REPORT

JACULIN “JACKIE” PETERSON – MAYOR
LINDA KRUPA – MAYOR PRO-TEM
CONNIE HOWARD-CLARK – COUNCILMEMBER
TOM LODGE – COUNCILMEMBER
JOE MALES – COUNCILMEMBER
MARK PRESTWICH – CITY MANAGER
PREPARED BY: CITY OF HEMET FINANCE DIVISION
Fiscal Year Ending
June 30, 2025

CITY OF HEMET

CALIFORNIA

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CITY OF HEMET, CALIFORNIA

ANNUAL COMPREHENSIVE FINANCIAL REPORT

Year Ended June 30, 2025

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City of Hemet
Annual Comprehensive Financial Report
Year Ended June 30, 2025

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

FINANCIAL SECTION II.

Independent Audito r’s Report 1

Mana
gement’s Discussion & Analysis 4

Basic Financial Statements:

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

Statement of Net Position 27
Statement of Activities 28

Fund Financial Statements:

Balance Sheet - Governmental Funds 30
Reconciliation of the Balance Sheet of Governmental Funds to the Statement of Net Position 33 Statement of Revenues, Expenditures, and Chan
ges in Fund Balances - Governmental Funds 34
Reconciliation of the Statem ent of Revenues, Expenditures, and Changes in Fund Balances of Governmental Funds to t he Statement of Activities

36 Proprietar y Funds:

Statement of Net Position 37
Statement of Revenues, Expenses, and Chan ges in Net Position 38 39 Statement of Cash Flows
Fiduciar
y Funds:

Statement of Net Position 40
Statement of Chan
g41 es in Net Position

42 Notes to Financial Statements

Required Supplementar
y Information:

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

General Fund 77
Sewer and Storm Drain 78
Miscellaneous Grants 63

79 Public Safet y Grants 63

80 Schedule of Chan ges in the Net Pension Liability – Miscellaneous Plan 82 Schedule of Chan ges in the Net Pension Liability – Safety Plan 84 Schedule of Contributions – Agent-Multiple Employer Pension Plans 87 Schedule of Chan ges in the Net OPEB Liability 88
Schedule of OPEB Plan Contributions 90
Notes to Required Supplementar
y Information 91

Supplementary Information:

Measure U Operatin g Fund Activity 93
Schedule of Revenues, Expenditures, and Chan ges in Fund Balances - Budget and Actual:

B r i d ges/Streets/Traffic Signals Capital Projects Fund 94 Non-Ma jor Governmental Funds: 95
Combinin g Balance Sheet 9 8

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City of Hemet
Annual Comprehensive Financial Report
Year Ended June 30, 2025

TABLE OF CONTENTS - Continued
PAGE
Supplementary Information - Continued:

Combinin g Statement of Revenues, Expenditures, and Changes in Fund Balances 104 Schedule of Revenues, Expenditures, and Chan ges in Fund Balances - Budget and Actual:

Public Safet y Towing 110
G a s T a x 111
Measure A 112
Article 3 113
Air Pollution Reduction 114
L i ghting/Landscaping Maintenance 115
Post Prop 218 Li ghting 116
Post Prop 218 Landscape 117
Public Works CFD 118
Asset Seizure 119
ARPA 120
Public Safet y CFD 121
COPS/AB 3229 122
Communit y Development Block Grant 123
General Plan 124
H O M E P r o gram 125
CalHome Gran t 126
2001 - 2008 HOME Pro gram 127
Housin g Authority 128
Active Transportation Grant 129
Public Meetin g Facilities 130
General Facilities 131
Flood Control 132
Law Enforcement Facilities 133
Fire Facilities 134
Park Developmen
t 135
V a l l e y Wide DVL Park 136
L i b r a r y Facilities 137
Equipment Replacemen t 138
LaSalle Librar y Endowment Permanent Fund 139
Internal Service Funds: 141
Combinin g Statement of Net Position 142
Combinin g Statement of Revenues, Expenses, and Changes in Net Position 144 Combinin g Statement of Cash Flows 146
Custodial Funds: 148
Combinin g Statement of Fiduciary149 Net Position
Combinin g Statement of Changes in Fiduciary Net Position 150

III. STATISTICAL SECTION 152
Net Position b y Component 153
Chan ge in Net Position 155
159 Fund Balance of Governmental Funds
Chan ges in Fund Balances of Governmental Funds 161
Own Source Revenues 163
Assessed Value and Estimated Actual Value of Taxable Property 164

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City of Hemet
Annual Comprehensive Financial Report
Year Ended June 30, 2025

TABLE OF CONTENTS - Continued
PAGE
III. STATISTICAL SECTION - Continued
Propert y Tax Rates – Direct and Overlapping Governments 165 Principal Propert y Taxpayers 166
Propert y Tax Levies and Collections 167
Ratios of Outstandin g Debt by Type 168
Ratios of General Bonded Debt Outstandin g 169
Direct and Overlappin g Governmental Activities Debt 170 L e gal Debt Margin Information 171
P l e d ged Revenue Coverage 172
D e m o graphic and Economic Statistics 173
Principal Emplo yers 174
Full-time and Par t-time City Employees 175
Operatin g Indicators 176
Capital Asset Statistics 177
Water, Refuse, and Sewer Rates 178
Water Sold b
y Type of Customer 179

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INTRODUCTORY SECTION

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iii

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CITIZENS
2024-2025

CITY COUNCIL
JACULIN "JACKIE" PETERSON-MAYOR

LINDA KRUPA-MAYOR PRO-TEM

CONNIE HOWARD-CLARK-

COUNCILMEMBER

TOM LODGE-COUNCILMEMBER

JOE MALES-COUNCILMEMBER

CITY MANAGER

MARK PRESTWICH

CITY CLERK

JOHN PAUL MAIER

ADMINISTRATIVE SERVICES DIRECTOR

TIFFANY BARNETT

PW DIRECTOR/CITY ENGINEER

NOAH RAU

CHIEF OF POLICE

MICHAEL ARELLANO

FIRE CHIEF

EDDIE SELL

SENIOR LIBRARIAN

KATHERINE CAINES
COMMUNITY SVCS. DIRECTOR

MONIQUE ALANIZ-FLEJTER

CITY ATTORNEY

STEVEN GRAHAM
2024-2025

CITY TREASURER

DALE DIELEMAN
vii

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PRINCIPAL OFFICIALS OF THE CITY OF HEMET, CALIFORNIA

June 30, 2025

Elected and Administrative Officials

City Council

Jaculin “Jackie” Peterson Mayor
Linda Krupa Mayor Pro-Tem
Connie Howard-Clark Councilmember
Tom Lodge Councilmember
Joe Males Councilmember

Other Elected Officials

Dale Dieleman City Treasurer

Administrative Officials

Mark Prestwich City Manager
Steven Graham City Attorney
Tiffany Barnett Administrative Svcs. Director
Monique Alaniz-Flejter Community Svcs. Director
Michael Arellano Police Chief
Eddie Sell Fire Chief
Noah Rau PW Director/City Engineer
Katherine Caines Senior Librarian
viii

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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, 2024
Executive Director/CEO
ix

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FINANCIAL SECTION

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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, 2025, 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, 2025, and the respective changes in financial position, and, where applicable, cash flows 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 presentation 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 erro r, as fraud may involve collusion, forgery, intentional

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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 auditing standards and Government Auditing Standards, we:
 Exercise professional judgment and maintain professional skepticism throughout the audit. 
Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, and
design and perform audit procedures responsive to those risks. Such procedures include examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements. 
Obtain an understanding of internal control relevant to the au dit in order to design audit procedures that a re 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 ma
de 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 limited procedures to the required supplementary information in accordance with auditing standards generally accepted in the United States of America, which consisted of inquiries of management about the methods of preparing the information and comparing the information for consistency with management’s responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We do not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficien t 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 Measure U s chedule, 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 reconcil ing such information directly to the underlying accounting and other records used to prepare the basic financia l statements or to the basic financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, the combining statements, as listed in the table of contents, are fairly stated, in all material respects, in relation to the basic financial statements as a whole.

Other Information
Management is respon
sible for the other information included in the annual report. The other information comprises the introductory and statistical sections but does not include the basic financial statements and our 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.
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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 the other information and the basic financial statements, or the other information otherwise appears to be materially misstated. If, based on the work performed, we conclude that an uncorrected material misstatement of the other information exists, we are required to describe it in our report.

Other Reporting Required by Government Auditing Standards In accordance with Government Auditing Standards, we have also issued a report dated September 16, 2026, 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.

Septe
mber 16, 2026
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City of Hemet
Management’s Discussion and Analysis (Unaudited)
For the Year Ended June 30, 2025

As management of the City of Hemet (the “City”), we offer readers of the City's financial statements this discussion and analysis of the City's financial performance during the fiscal year ended June 30, 2025. This discussion provides an overview of the Ci ty's financial activities and financial position and should be read in conjunction with the accompanying financial statements and notes to the financial statements.

The purpose of this discussion is to highlight significant changes in the City's financial position and results of operations, identify important financial trends, and provide context for understanding the City's financial results. Where appropriate, manag ement has also identified factors that contributed to significant changes and discussed matters that may affect the City's financial condition in future years.

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 governm ental funds and internal service funds, and 5) a statistical section. The basic financial statements include two kinds of statements that present different views of the City; the government - wide financial statements and the fund financial statements.

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

The Statement of Net Position presents financial information on all the City’s assets/deferred outflows of resources and liabilities/deferred inflows, with the difference 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 position 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 relate d 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, city activities are divided into two classifications:
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City of Hemet
Management’s Discussion and Analysis (Unaudited)
For the Year Ended June 30, 2025

• Governmental activities – Most of the City’s basic services are reported here. Sales taxes, property taxes, state subventions, and other revenues finance most of these 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 about 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 fund s to help it control and manage money for specific purposes or to show that it is meeting administrative responsibilities for using certain taxes, grants, or other money. All funds of the City can be divided into three categories: 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 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 financial resources that can be spent in the near future to finance the City’s programs. The relationship or differences between governmental activities (reported in the Statement of Net Position and the Statement of 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 5

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City of Hemet
Management’s Discussion and Analysis (Unaudited)
For the Year Ended June 30, 2025
the government’s near-term financing decisions. Both the governmental fund balance sheet and the governmental fund statement of revenues, expenditures, and changes in fund balances provide a reconciliation to facilitate this comparison between governmental funds and governmental activities.

The City 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 Statement of Net Position and the Statement of Activities.

Proprietary funds can be classified into two subcategories: enterprise funds and internal service funds.
• Enterprise fund s are reported as business -type activities in the government -wide financial statements. The City’s enterprise fund corresponds to the business-type activities reported in the government -wide financial statements and provides additional detail, including information regarding cash flows.
• 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 postemployment benefits, administrative services, vehicle and facility maintenance, and city attorney. Internal service funds are combined into a single, aggregated presentation in the proprietary fund financial statements. Because 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 6

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City of Hemet
Management’s Discussion and Analysis (Unaudited)
For the Year Ended June 30, 2025
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 the 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 management’s discussion and analysis e xplains the structure and contents of each of the statements.
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City of Hemet
Management’s Discussion and Analysis (Unaudited)
For the Year Ended June 30, 2025
8

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City of Hemet
Management’s Discussion and Analysis (Unaudited)
For the Year Ended June 30, 2025

GOVERNMENT-WIDE FINANCIAL STATEMENTS
A summary of the government-wide statement of net position follows:

Exhibit 2
Net Position
(in Millions)

Governmental Business-type Total Primary
Activities Activities Government
2025 2024 2025 2024 2025 2024
Current and Other Assets 179.3 $ 187.2 $ 44.4 $ 41.6 $ 223.7 $ 228.8 $ Noncurrent Assets 4.5 4.4 - - 4.5 4.4 Capital Assets 339.6 314.6 2.7 2.3 342.3 316.9 Total Assets 523.4 506.2 47.1 43.9 570.5 550.1 Deferred Outflows of Resources:

Pension DOR 25.5 28.6 1.3 1.4 26.8 30.0 OPEB DOR 0.8 2.0 0.1 0.1 0.8 2.1 Total Deferred Outflows of Resources 26.3 30.6 1.4 1.5 27.6 32.1 Current Liabilities 15.5 16.1 2.7 2.3 18.2 18.3 Noncurrent Liabilities 166.1 163.2 11.3 11.3 177.3 174.5 Total Liabilities 181.6 179.3 14.0 13.6 195.5 192.9 Deferred Inflows of Resources:

Pension DIR 0.1 1.0 0.0 0.2 0.1 1.1 OPEB DIR 1.6 2.5 0.1 0.2 1.7 2.7 Total Deferred Inflows of Resources 1.7 3.5 0.1 0.4 1.8 3.8 Net Position:

Net Investment in Capital Assets 333.2 314.5 2.7 2.3 335.9 316.8 Restricted 71.0 69.7 - - 71.0 69.7 Unrestricted (37.7) (30.0) 31.6 29.2 (6.1) (0.8) Total Net Position 366.5 $ 354.2 $ 34.3 $ 31.5 $ 400.8 $ 385.7 $ 9

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City of Hemet
Management’s Discussion and Analysis (Unaudited)
For the Year Ended June 30, 2025
A summary of the government-wide statement of activities follows:

Exhibit 3
Changes in Net Position
(in Millions)
Governmental Business-type Total Primary
Activities Activities Government
2025 2024 2025 2024 2025 2024
Revenues
Program Revenues:

Charges for Services 26.0 $ 25.9 $ 14.8 $ 14.4 $ 40.8 $ 40.3 $ Operating Grants/Contributions 6.0 4.1 - - 6.0 4.1 Capital Grants/Contributions 14.8 16.1 - - 14.8 16.1 General Revenues: - -
Property Taxes 10.4 10.3 - - 10.4 10.3 Transient Occupancy Taxes 1.0 1.0 - - 1.0 1.0
Sales Taxes (Excluding Measure U) 17.0 17.0 - - 17.0 17.0 Sales Taxes (Measure U) 16.6 16.1 - - 16.6 16.1 Motor Vehicle In-lieu Taxes 10.2 9.4 - - 10.2 9.4 Franchise and Other Taxes 5.6 5.4 - - 5.6 5.4
Investment Income and Miscellaneous 6.0 5.4 1.7 1.5 7.7 6.9 Gain on Sale of Capital Assets - 0.3 - - - 0.3
Total Revenues 113.5 $ 111.1 $ 16.5 $ 15.9 $ $ 129.9 $ 126.8 Program Expenses
General Government 5.8 $ 5.4 $ - $ - $ 5.8 $ 5.4 $ Public Safety (Excluding Measure U) 55.2 45.4 - - 55.2 45.4 Public Safety (Measure U) 14.9 16.6 - - 14.9 16.6 Community Development 7.4 5.8 - - 7.4 5.8
Public Works 10.7 10.7 - - 10.7 10.7 Sanitation 3.1 2.7 - - 3.1 2.7
Parks and Library 4.1 3.3 - - 4.1 3.3
Water - - 13.6 11.9 13.6 11.9
Total Expenses 101.2 $ 90.0 $ 13.6 $ 11.9 $ 114.8 $ 101.8 $ Excess (deficiency) 12.3 $ 21.1 $ 2.9 $ 4.0 $ 15.2 $ 25.1 $ Transfers - - - - - -
Special Items - - - - - -
Beginning Net Assets 355.1 $ 333.1 $ 31.5 $ 27.5 $ 386.6 $ 360.6 $ Prior Year Adjustment (0.9) $ - $ - $ - $ (0.9) $ - $ Ending Net Assets 366.5 $ 354.2 $ 34.3 $ 31.5 $ 400.8 $ 385.7 $ 10

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City of Hemet
Management’s Discussion and Analysis (Unaudited)
For the Year Ended June 30, 2025

Governmental Activities (General Fund plus other governmental funds) Revenue by Source and Expenses by Function follows:

Exhibit 4

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City of Hemet
Management’s Discussion and Analysis (Unaudited)
For the Year Ended June 30, 2025

FINANCIAL HIGHLIGHTS
The City maintained substantial net position and General Fund reserves during fiscal year 2024–25, while continuing to experience increased operating costs and significant capital investment. At June 30, 2025, the City's primary government reported approximately $400.8 million in net position. Net position increased approximately $15.2 million during the fiscal year from beginning net position, as restated. Governmental activities accounted for approximately $12.3 million of the increase, while busi ness-type activities, primarily the Water Enterprise, accounted for approximately $2.9 million.

Several factors contributed to the City's financial results during the year:
• Governmental activities continued to experience increased costs associated with public safety, employee compensation, and economic development. • General Fund tax revenues were approximately $1.4 million below final budget, primarily due to Bradley -Burns sales tax revenues being approximately $981,000 below budget. Measure U sales tax revenues performed in line with budget. • Governmental operating grants and contributions increased by approximately $1.9 million, primarily reflecting public safety grant funding, including the SAFER grant for the Fire Department and the Organized Retail Theft (ORT) grant for the Police Department.
• General Fund expenditures were approximately $11.7 million below final appropriations, with favorable variances attributable in part to vacancies and the timing of capital projects and purchases that were budgeted but deferred into the subsequent fiscal year.
• The City continued substantial investment in capital infrastructure. Governmental capital outlay totaled approximately $32.6 million, while net governmental capital assets increased approximately $25.0 million.
• The Water Enterprise remained financially sound, with net position increasing approximately $2.9 million, although operating expenses increased more rapidly than operating revenues due primarily to increased groundwater purchases and higher personnel costs resulting from the City's compensation study. • Governmental long-term liabilities changed modestly on a net basis to approximately $166.1 million at year-end, although there were significant changes in their composition. These changes reflected claim settlements, actuarial and market - 12

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City of Hemet
Management’s Discussion and Analysis (Unaudited)
For the Year Ended June 30, 2025

related changes in pension and OPEB obligations, and recognition of additional subscription-based information technology arrangements.

These results reflect the City's continued effort to balance current service demands and increasing operating costs with investments in infrastructure, public safety, economic development, and the City's long-term financial sustainability.

GOVERNMENT-WIDE FINANCIAL ANALYSIS
Net Position
Net position may serve as a useful indicator of a government's financial condition. At June 30, 2025, the City reported approximately $400.8 million in net position, compared with approximately $385.6 million in beginning net position, as restated, an increase of approximately $15.2 million during the fiscal year. The restatement reduced beginning governmental net position by approximate ly $941,000 to correct the timing of revenue recognition associated with waste management franchise fees received in June 2024 that were applicable to fiscal year 2024–25.

The City's net position reflects the cumulative effect of the City's financial activity over time and includes significant investment in capital assets such as roads, infrastructure, buildings, equipment, and other facilities. A substantial portion of the City's net position is therefore not available to finance current operations.

Governmental activities accounted for approximately $12.3 million of the increase in net position, while business-type activities increased net position by approximately $2.9 million.

The increase in net position occurred while the City continued to make significant capital investments and manage increased personnel and operating costs. This demonstrates the importance of evaluating the City's financial condition from both a current -year operating perspective and a long-term perspective.

During fiscal year 2024–25, the City's governmental capital asset base increased significantly, while several major infrastructure projects were completed. These investments increase the City's service capacity and represent the conversion of current finan cial resources into assets that will support municipal services over many years.

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City of Hemet
Management’s Discussion and Analysis (Unaudited)
For the Year Ended June 30, 2025

CHANGES IN GOVERNMENTAL ACTIVITIES
Governmental activities include the City's general government, public safety, community development, public works, parks and recreation, and other governmental functions.

Governmental expenses increased approximately $11.2 million, to approximately $101.2 million, during fiscal year 2024 –25. The largest increase occurred in Public Safety, where expenses increased approximately $8.1 million to approximately $70.1 million.

The increase in Public Safety expenditures reflects, in part, higher personnel costs associated with the City's compensation study and the filling of previously vacant positions.

The compensation study was designed to bring employee salary ranges more closely in line with market averages and became effective for fiscal year 2024 –25. The resulting compensation adjustments represent an ongoing component of the City's personnel cost structure.

Community Development expenses increased approximately $1.6 million, from $5.8 million to $7.4 million. Approximately $1.0 million of the increase was attributable to higher salary and benefit costs associated with the compensation study and the filling of previously vacant positions. The remaining increase was primarily associated with the City's Economic Development program, which began late in fiscal year 2023–24 and operated for its first full fiscal year in 2024 –25. The program's expanded operations resulted in additional expenditures related to the City's economic development initiatives.

Governmental operating grants and contributions increased approximately $1.9 million, from $4.1 million to $6.0 million. The increase was primarily associated with public safety grants, including the SAFER grant supporting the Fire Department and the Organ ized Retail Theft grant supporting the Police Department. These grants provided additional resources for public safety activities and helped offset a portion of the associated costs. Because grant funding is dependent upon individual awards and grant periods, management evaluates these revenues separately from recurring General Fund revenue sources when assessing long-term financial sustainability.

The City's governmental revenue structure continues to include economically sensitive sources, particularly sales taxes . During fiscal year 2024 –25, General Fund tax revenues were approximately $1.4 million below final budget. The primary variance was in Bradley - Burns sales tax, which was approximately $981,000 below budget . Measure U sales tax revenues performed in line with budget.
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City of Hemet
Management’s Discussion and Analysis (Unaudited)
For the Year Ended June 30, 2025

The City's sales tax performance will continue to be monitored as part of the City's financial forecasting process because changes in taxable sales activity can affect recurring resources available for municipal services.

Despite higher governmental expenses, governmental activities increased net position by approximately $12.3 million during fiscal year 2024 –25. General revenues, including taxes and investment income, together with operating and capital grants and contribu tions, provided resources that supported current services and significant capital investment during the year.

FINANCIAL ANALYSIS OF THE CITY'S FUNDS
As noted earlier, the City uses fund accounting to provide proper financial management of the with compliance demonstrate finance and resources City’s to -legal related requirements.

Major Governmental Fund
The General Fund is the City's primary operating fund and accounts for the majority of services provided to the community that are not required to be accounted for in another fund.

The General Fund (including Measure U) ended fiscal year 2024–25 with approximately $67.3 million beginning of balance fund adjusted an with compared balance, fund in approximately $71.0 million, representing a decrease of approximately $3.8 million.

The decrease in General Fund balance should be considered in the context of the City's actual year. expenditures during and revenues the totaled revenues Fund General approximately $78.7 million, while expenditures totaled approximately $88.8 million.

Although expenditures exceeded revenues, after other financing sources and uses the overall decrease in fund balance was approximately $3.8 million, substantially less than the decrease anticipated in the final budget. General Fund revenues exceeded the final budget by approximately $3.9 million, while expenditures were approximately $11.7 million below final appropriations.

The favorable expenditure variance was attributable in part to vacancies during the year and the timing of capital projects and equipment purchases. Several projects and purchases had been included in the fiscal year budget but had not been completed or ac quired as of June 30, 2025. These expenditures are expected to continue into the subsequent fiscal year. 15

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City of Hemet
Management’s Discussion and Analysis (Unaudited)
For the Year Ended June 30, 2025

Public Safety accounted for a significant portion of the favorable expenditure variance. The approximately primarily variance budget Safety was favorable million $6.8 Public attributable to vacancies and the timing of budgeted capital projects and purchase s.

Accordingly, the favorable variance should not be interpreted entirely as a permanent reduction in the City's ongoing public safety expenditure requirements.

The General Fund's revenue and expenditure performance demonstrates the importance of distinguishing between recurring operating results and one-time or timing -related uses of resources, including capital and equipment expenditures , when evaluating the City's financial condition. Management will continue to monitor the relationship between recurring revenues and recurring expenditures as part of the City's multi -year financial planning process.

Measure U
Measure U is the City's voter -approved one-percent general sales tax. Although Measure U revenues and related expenditures are reported as part of the City's General Fund for financial reporting purposes, the City separately tracks Measure U activity internally to provide the of u public facilitate and transparency oversight resources. these of se Consistent with City Council policy, Measure U resources are used to support public safety personnel and related expenditures. Measure U revenues totaled approximately $16.6 million during fiscal year 2024 –25, an increase of approximately $430,000, or 2.7 percent, from the prior year. Measure U revenues performed in line with the City's final budget.

Measure U expenditures totaled approximately $14.9 million, a decrease of approximately $1.8 million from the prior year. The decrease was primarily attributable to the timing of planned purchases and capital expenditures that were deferred into fiscal year 2025 –26, together with savings associated with vacancies.

As a result, Measure U operating resources increased approximately $1.7 million during fiscal 2024 year –of balance fund operating U Measure in an resulting 25, ending approximately $20.6 million.

The increase in Measure U resources provides capacity for future public safety expenditures; however, the City recognizes that a significant portion of the fiscal year 2024–25 expenditure variance relates to purchases and projects deferred into fiscal year 2025–26. Consequently, the increase in fund balance should not be viewed entirely as recurring annual savings. 16

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City of Hemet
Management’s Discussion and Analysis (Unaudited)
For the Year Ended June 30, 2025

Major Special Revenue Fund
The Sewer and Storm Drain Fund provides wastewater and sanitation services throughout the City. The net position of the Sewer and Storm Drain Fund increased by approximately $1.2 million. Charges for services include collection of fees for capital projects to maintain the sewer and storm drain system s. Several capital projects are in development , and the excess of revenue over expenditures is intended to fund these capital projects in future years.

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. The net position of the Capital Projects Fund increased b y $ .8 million. Charges for services include collection of fees for capital projects to maintain the city’s infrastructure. Several capital projects are in development, and the excess of revenue over expenditures is intended to fund these capital projects in future years.

Measure U Activity For the Year Ended June 30, 2025
Police Fire Total
Revenues:

Police 2/3, Fire 1/3 overall allocation 11,051,233$ 5,525,616$ 16,576,849$ Expenditures:

Salary & Fringe Benefits 8,299,670 4,366,417 12,666,087 Operating Supplies & Services 554,822 86,476 641,298 Internal Service Charges 799,600 543,600 1,343,200 Capital Outlay 202,403 43,510 245,914 Total 9,856,495 5,040,003 14,896,498
Change in Fund Balance 1,194,738 485,613 1,680,351 Beginning Fund Balance 13,939,789 4,940,384 18,880,173 Nonspendable 205,918 1,715,303 1,921,221 Committed (20% Reserve) 1,971,299 1,008,001 2,979,300 Committed 12,957,310 2,702,693 15,660,003 Ending Fund Balance 15,134,527$ 5,425,997$ 20,560,524$ 17

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City of Hemet
Management’s Discussion and Analysis (Unaudited)
For the Year Ended June 30, 2025

BUSINESS-TYPE ACTIVITIES
The City's principal business-type activity is its Water Enterprise Fund, which is operated as a self-supporting enterprise and accounts for the provision of water services.

Water Enterprise
The Water Enterprise continued to maintain a positive financial position during fiscal year 2024–25. Net position increased approximately $2.9 million, compared with an increase of approximately $4.0 million in fiscal year 2023–24. At June 30, 2025, the Water Fund reported approximately $34.3 million in net position.

Operating revenues increased approximately $406,000, or 2.8 percent, from $14.4 million to $14.8 million.

Operating expenses increased approximately $1.8 million, or 15.0 percent, from $11.9 million to $13.6 million. Approximately $700,000 of the increase was attributable to additional groundwater purchases. Most of the remaining increase was associated with higher salary and benefit costs resulting from the City's compensation study, which adjusted employee salary ranges to more closely align with market averages beginning in fiscal year 2024–25.

As a result, operating income declined from approximately $2.5 million to $1.1 million. The Water Fund nevertheless remained financially positive, with investment income of approximately $1.7 million contributing to the overall increase in net position.

The results of the Water Enterprise highlight the importance of monitoring both water supply costs and personnel costs as part of the City's long -term enterprise financial planning.

Management will continue to evaluate operating revenues, expenditures, capital requirements, and available resources to maintain the financial sustainability of the C ity's water operations.

CAPITAL ASSETS AND CAPITAL INVESTMENT
The City continued substantial investment in infrastructure and other long -lived assets during fiscal year 2024–25.

Governmental capital outlay totaled approximately $32.6 million, contributing to an increase of approximately $25.0 million in net governmental capital assets, from 18

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City of Hemet
Management’s Discussion and Analysis (Unaudited)
For the Year Ended June 30, 2025

approximately $314.6 million at June 30, 2024 , to approximately $339.6 million at June 30, 2025.

The City's capital program continued to emphasize transportation infrastructure, street rehabilitation, pavement improvements, bicycle connectivity, and accessibility.

During the fiscal year, the City completed the following significant projects, representing approximately $15.8 million in total project costs:

Project CIP No. Project Cost
Kirby Street Improvements 2403 $2.01 million
Citywide Street Improvements 5690 $2.10 million
Hemet Valley Bikeway Connect 5696 $3.66 million
22–23 SB1 Pavement Project 5755 $2.59 million
Auto Mall Street Rehabilitation 5761 $2.55 million
23–24 SB1 Pavement Rehabilitation 5765 $2.32 million
23–24 Accessible Sidewalk ADA 5768 $0.56 million
Total $15.79 million
These projects represent continued investment in the City's transportation infrastructure, including preservation and rehabilitation of streets and pavement, improved bicycle connectivity, and enhanced accessibility.
year progress in remained that projects at work continued also City The on -end.

Construction in progress increased approximately $16.4 million, reflecting projects that will be completed and placed into service in future periods.

Capital expenditures are particularly important when interpreting the City's governmental fund balances. Governmental funds recognize capital expenditures as current -period uses of government while resources, financial the -qualify statements wide recognize ing years. multiple over capacity service that assets capital as expenditures provide Accordingly, significant capital investment can reduce governmental fund balances while simultaneously increasing the City's capital asset base and contributing to long-term service capacity.
19

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City of Hemet
Management’s Discussion and Analysis (Unaudited)
For the Year Ended June 30, 2025

Additional information regarding capital assets is provided in Note 5 to the financial statements.

Capital Assets, Net of Depreciation (in millions):

LONG-TERM LIABILITIES
At June 30, 2025, governmental activities reported approximately $166.1 million in long-term liabilities, compared with approximately $163.2 million at June 30, 2024.

The City's largest governmental long -term obligation remained its net pension liability of approximately $115.1 million, compared with $114.3 million in the prior year. The change primarily reflects actuarial and market -with related factors the associated City's participation in CalPERS. There were no significant changes in the City's pension obligations during the fiscal year. Additional information concerning the City's pension plans, actuarial assumptions, and funded status is provided in the accompanyin g notes and required supplementary information.

The City's net OPEB liability decreased from approximately $35.7 million to $33.5 million.

The change primarily reflects actuarial and market-related factors associated with the City's other postemployment benefit plan. Additional information is provided in the accompanying notes and required supplementary information.

Claims payable decreased from approximately $9.5 million to $6.5 million, primarily as a result of claims paid or settled during fiscal year 2024–25.

The most significant change in the composition of governmental long-term liabilities was the increase in software subscription liabilities, which increased from approximately $151,000 Governmental Business-type Total Primary
Activities Activities Government
2025 2024 2025 2024 2025 2024
Land 15.4$ 15.0$ - $ - $ 15.4$ 15.0$ Rights of Way 190.5 190.5 - - 190.5 190.5 Buildings and Improvements 14.8 12.2 2.0 2.3 16.8 14.5 Machinery and Equipment 14.1 10.6 - - 14.1 10.6 Software Subscription 6.6 0.3 - - 6.6 0.3 Infrastructure 88.2 76.4 - - 88.2 76.4 Construction in Progress 10.0 9.6 0.6 - 10.7 9.6 Total 339.6$ 314.6$ 2.7$ 2.3$ 342.3$ 316.9$ 20

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City of Hemet
Management’s Discussion and Analysis (Unaudited)
For the Year Ended June 30, 2025

to $6.4 million. This increase resulted from the recognition of additional subscription-based information technology arrangements under GASB Statement No. 96. The City also recognized approximately $7.3 million in related subscription-based information technology assets. The increase primarily reflects the accounting recognition of qualifying technology subscription arrangements rather than traditional borrowing to finance City operations.

Overall, total governmental long -term liabilities changed modestly on a net basis during fiscal year 2024 –25, although significant changes occurred within individual liability categories. Management continues to monitor pension and OPEB obligations, claims exposure, technology subscription commitments, and other long -term commitments as part of the City's financial planning and risk-management activities.

Additional information regarding long-term liabilities is provided in Note 6 to the financial statements.

Long-Term Debt (in millions):

BUDGETARY HIGHLIGHTS
The City uses an annual budget as an important tool for establishing spending priorities, allocating available resources, and monitoring financial performance.

For fiscal year 2024–25, General Fund revenues exceeded final budget by approximately $3.9 million, while expenditures were approximately $11.7 million below final appropriations.

The principal revenue variance was related to sales tax. Bradley -Burns sales tax revenues were approximately $981,000 below budget, while Measure U sales tax revenues performed in accordance with budget.
2024 Investment income remained strong in fiscal year -25, Fund General the with recognizing $5.1 million in interest earnings and market value adjustments , compared with Governmental Business-type Total Primary
Activities Activities Government
2025 2024 2025 2024 2025 2024
Compensated Absences 4.5$ 3.5$ 0.4$ 0.3$ 4.9$ 3.8$ Claims Payable 6.5 9.5 - - 6.5 9.5 Settlement Liability - - 2.8 3.1 2.8 3.1 Software Subscription Liability 6.4 0.2 - - 6.4 0.2 Net OPEB Liability 33.5 35.7 2.3 2.5 35.9 38.2 Net Pension Liability 115.1 114.3 5.7 5.5 120.8 119.8 Total 166.1$ 163.2$ 11.3$ 11.4$ 177.3$ 174.6$ 21

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City of Hemet
Management’s Discussion and Analysis (Unaudited)
For the Year Ended June 30, 2025

a final budget of approximately $748,000. Investment income therefore represented a significant component of the General Fund’s approximately $3.9 million favorable revenue variance and helped offset expenditures during the fiscal year. Intergovernmental revenues in the General Fund totaled $1 3.7 million in fiscal year 2024 -25, exceeding the budgeted amount of $12.1 million by $1.6 million. The favorable variance was primarily attributable to higher-than-budgeted revenues from the State Motor Vehicle License Fee in Lieu Tax, which exceeded budget expectations by approximately $400,000, and mutual aid reimbursements associated with Fire Department strike team deployments, which exceeded the budget by approximately $700,000.

On the expenditure side, favorable variances were influenced by vacancies and the timing of capital projects and equipment purchases. Some purchases and projects budgeted for fiscal year 2024–25 were deferred and are expected to occur during fiscal year 2025–26.

General Government expenditures were budgeted at $2.5 million, compared to actual expenditures of $0.6 million. The favorable budget variance was primarily attributable to the timing of several non -departmental special projects that were budgeted during fi scal year 2024–25 but are expected to be implemented and expended in the following fiscal year.

These projects include kitchen grants, the Clean Streets Initiative, façade improvement projects, and the Vandalism Relief Program.

Public Safety expenditures were budgeted at $73.5 million, compared to actual expenditures of $66.7 million. The favorable budget variance was primarily attributable to salary savings resulting from vacant positions, capital purchases that were budgeted during the fiscal year but are expected to occur in the following year, and grant-funded programs that extend over multiple fiscal years, including the Fire SAFER Grant and the Police ORT Grant.

Community Development expenditures were budgeted at $9.4 million, compared to actual expenditures of $7.2 million. The favorable budget variance was primarily attributable to salary savings resulting from vacant positions, lower-than-anticipated utilization of contract services for inspections and on-call services, and the timing of expenditures associated with multi-year programs and projects. Th ese include Community Development Block Grant (CDBG) activities and the implementation of a new permit and licensing system, both of which extend over multiple fiscal years.

The City's favorable budget-to-actual expenditure results therefore should be considered in conjunction with the City's capital program and subsequent -year budget rather than interpreted entirely as permanent operating savings.

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City of Hemet
Management’s Discussion and Analysis (Unaudited)
For the Year Ended June 30, 2025

ECONOMIC FACTORS AND NEXT YEAR'S BUDGET
The City's financial performance is influenced by broader economic conditions as well as local development, employment, consumer spending, property activity, and other factors affecting the City's revenue base.

During fiscal year 2024–25, sales tax remained an important area of focus. While Measure U revenues Bradley with line in performed budget, -were revenues tax Burns sales approximately $981,000 below budget, contributing to the overall General Fund tax revenue shortfall of approximately $1.4 million. Management will continue to monitor sales tax trends and other economically sensitive revenues as part of the City's ongoing forecasting process.

The fiscal year 2025 –26 adopted budget reflects the City's continued commitment to maintaining personnel, safety, public higher while services essential addressing infrastructure, and operating costs.

The adopted budget provides for approximately $81.5 million in projected General Fund revenues and $93.5 million in expenditures and transfers. The budget also incorporates approximately $3.5 million in anticipated additional interest earnings and expenditure savings associated with vacancies. After considering these assumptions, the budget anticipates the use of approximately $8.5 million of available General Fund resources.

The majority of this planned use is in the General Fund excluding Measure U. The budget provides for approximately $ 7.3 million of planned use of resources in the General Fund excluding Measure U, while Measure U is substantially balanced, with approximately $ 1.2 million of planned resource use for facility renovations.

Based on the budget schedule, available General Fund resources are projected to decline from approximately $67.3 million at the beginning of fiscal year 2025 –26 to approximately $58.8 million at June 30, 2026. The General Fund excluding Measure U accounts for the majority of the projected change.

The fiscal year 2025 –26 budget also reflects a higher ongoing personnel cost structure following compensation adjustments implemented beginning in fiscal year 2024–25. These costs, together with continued public safety, infrastructure, and service-delivery requirements, will remain important considerations in the City's multi -year financial planning.

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City of Hemet
Management’s Discussion and Analysis (Unaudited)
For the Year Ended June 30, 2025

LONG-TERM FINANCIAL PLANNING
The City's long -term financial planning is focused on maintaining structural balance between recurring revenues and recurring expenditures while preserving sufficient reserves to address economic uncertainty, capital needs, and unforeseen events. The City approaches long -term financial planning with an emphasis on maintaining essential services, preserving financial flexibility, addressing infrastructure needs, and ensuring that recurring expenditures remain supportable by recurring resources.

Although fiscal year 2024–25 expenditure results benefited from vacancies and the timing of certain capital purchases and projects, some of these expenditures are expected to occur in subsequent periods and therefore do not represent permanent operating sa vings. At the same time, compensation adjustments implemented during fiscal year 2024 –25 increased the City's ongoing personnel cost structure. Public safety costs, infrastructure requirements, pension and OPEB obligations, water operations, and other serv ice demands will continue to place pressure on recurring resources.

The City's capital program is another significant component of long-term financial planning.

During fiscal year 2024 –25, the City invested approximately $32.6 million in governmental capital assets and completed approximately $15.8 million in identified transportation and accessibility projects. Continued investment will be necessary to maintain the City's existing infrastructure an d address future community needs. The City evaluates the timing and funding of capital projects in conjunction with available revenues, grants, fund balances, and other financing resources.

Grant funding also continues to provide important resources for specific programs, particularly public safety. During fiscal year 2024 –25, SAFER and Organized Retail Theft grants provided additional resources for Fire and Police activities. Because grants are generally restricted to specific purposes and periods, management does not assume that nonrecurring grant revenues will permanently support recurring expenditures.

The City's fiscal year 2025 –26 budget anticipates the planned use of General Fund resources, making continued monitoring of recurring revenues and expenditures particularly important. Management will continue to monitor the pace of resource use, the performance of recurring revenues, personnel costs, capital requirements, and other financial commitments throughout the year.

Management will use multi -year forecasting, reserve policies, capital planning, economic development, cost recovery, and available grant funding to preserve the City's financial flexibility and maintain sustainable service levels. Long -term financial susta inability will 24

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City of Hemet
Management’s Discussion and Analysis (Unaudited)
For the Year Ended June 30, 2025

depend upon the City's ability to balance service expectations with recurring revenues, manage personnel and operating costs, maintain adequate reserves, and prioritize capital investments.

REQUESTS FOR INFORMATION
This financial report is designed to provide citizens, taxpayers, customers, investors, creditors, and other interested parties with a general overview of the City's finances and to demonstrate the City's accountability for the resources entrusted to it.

Questions concerning any of the information provided in this report or requests for additional financial information should be addressed to the City of Hemet, Finance Department, 445 East Florida Avenue, Hemet, California 92543. Finance staff can also be reached by email at [email protected] or by phone at (951) 765-2330.

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BASIC FINANCIAL STATEMENTS
26

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Governmental Business-type
Activities Total Activities
ASSETS
Cash and Investments 160,022,338 $ 42,293,173 $ 202,315,511 $ Receivables:

Accounts 2,272,269 1,991,677 4,263,946 Taxes 329,751 - 329,751 Interest 3,052,238 - 3,052,238 Due from Other Governments 10,029,130 78,646 10,107,776 Due from Fiduciary Funds 1,141,579 - 1,141,579 Inventories 253,224 - 253,224 Prepaid Items 2,197,073 - 2,197,073 Notes Receivable 7,564,945 - 7,564,945 Allowance for Forgivable Notes (5,969,824) - (5,969,824) Restricted Cash and Investments 863,551 - 863,551 Land Held for Resale 2,076,419 - 2,076,419 Capital Assets:

Land 15,390,480 32,975 15,423,455
190,468,181 Rights of Way - 190,468,181 10,043,031 Construction in Process 644,630 10,687,661 123,717,566 Other Capital Assets, Net 2,015,620 125,733,186 523,451,951 Total Assets 47,056,721 570,508,672

DEFERRED OUTFLOWS OF RESOURCES
25,500,702 Pension Related Items 1,292,237 26,792,939 OPEB Related Items 783,582 54,473 838,055 Total Deferred Outflows of Resources 26,284,284 1,346,710 27,630,994

LIABILITIES
6,700,195 Accounts Payable 1,133,602 7,833,797 Accrued Salaries and Benefits 1,683,881 28,267 1,712,148 Accrued Liabilities 31,659 - 31,659 Deposits 5,074,134 1,517,051 6,591,185 Unearned Revenue 1,961,979 - 1,961,979 Noncurrent Liabilities:

Due Within One Year 4,320,650 375,319
4,695,969
Due in More Than One Year 161,748,529 10,876,274 172,624,803 Total Liabilities 181,521,027 13,930,513 195,451,540

DEFERRED INFLOWS OF RESOURCES
Pension Related Items 126,529 21,251 147,780 OPEB Related Items 1,581,234 109,925 1,691,159 Total Deferred Inflows of Resources 1,707,763 131,176 1,838,939

NET POSITION
Net Investment in Capital Assets 333,203,552 2,693,225 335,896,777 Restricted for:

Community Development 8,591,483 - 8,591,483 Public Works 41,686,272 - 41,686,272 Public Safety 931,307 - 931,307 Sanitation 18,663,233 - 18,663,233 Libraries:

Expendable 98,529 - 98,529 Nonexpendable 1,000,000 - 1,000,000 Unrestricted (37,666,931) 31,648,517 (6,018,414) Total Net Position 366,507,445$ 34,341,742$ 400,849,187$ City of Hemet
Statement of Net Position
June 30, 2025
The accompanying notes are an integral part of this statement. 27

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

General Government 5,757,934 $ 3,434,157 $ - $ - $ Public Safety 70,130,725 6,582,048 5,845,075 454,534 Community Development 7,408,584 251,954 46,837 - Public Works 10,741,173 9,819,233 67,906 13,775,523 Sanitation 3,107,038 5,914,681 - - Parks 1,544,737 - - 414,289 Libraries 2,508,830 18,123 43,004 144,614 Total Governmental Activities 101,199,021 26,020,196 6,002,822 14,788,960 Business-type Activities:

Water 13,640,782 14,786,415 - - Total Business-type Activities 13,640,782 14,786,415 - - Total Primary Government 114,839,803$ 40,806,611 $ 6,002,822 $ 14,788,960 $ General Revenues:

Taxes:

Property Taxes
Transient Occupancy Taxes
Sales Taxes
Motor Vehicle in Lieu Taxes (Unrestricted)
Franchise and Other Taxes
Investment Income
Miscellaneous
Gain on Sale of Capital Assets
Transfers
Total General Revenues and Transfers
Change in Net Position
Net Position, Beginning, as Previously Reported
Restatement for Correction of an Error
Net Position, Beginning, as Restated
Net Position - End of Year
City of Hemet
Statement of Activities
Year Ended June 30, 2025
Program Revenues
The accompanying notes are an integral part of this statement. 28

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Net (Expense) Revenue and Changes in Net Position
Governmental Business-type
Activities Activities Total
(2,323,777)$ -$ (2,323,777)$
(57,249,068) - (57,249,068)
(7,109,793) - (7,109,793)
12,921,489 - 12,921,489
2,807,643 - 2,807,643
(1,130,448) - (1,130,448)
(2,303,089) - (2,303,089)
(54,387,043) - (54,387,043)
- 1,145,633 1,145,633
- 1,145,633 1,145,633
(54,387,043) 1,145,633 (53,241,410)
10,445,000 - 10,445,000
1,004,765 - 1,004,765
33,554,495 - 33,554,495
10,163,451 - 10,163,451
5,574,109 - 5,574,109
5,460,483 1,724,041 7,184,524
490,707 - 490,707
- - -
- - -
66,693,010 1,724,041 68,417,051
12,305,967 2,869,674 15,175,641
355,142,230 31,472,068 386,614,298
(940,752) - (940,752)
354,201,478 31,472,068 385,673,546
366,507,445$ 34,341,742$ 400,849,187$
The accompanying notes are an integral part of this statement. 29

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General Sewer and Storm Public Safety Miscellaneous
Grants Grants Fund Drain
ASSETS
Cash and Investments 60,960,281$ 18,789,775$ -$ 337,348$ Restricted Cash and Investments 863,551 - - - Receivables:

Accounts 968,000 1,115,758 130,687 -
Taxes 329,751 - - - Interest 1,345,732 - - - Due from Other Governments 5,669,550 204,516 1,480,225 852,198 Due from Other Funds 1,928,296 - - - Due from Fiduciary Fund 1,141,579 - - - Prepaid Items 1,935,753 - - - Advances to Other Funds - - - - Notes Receivable - - - - Allowance for Forgivable Notes - - - - Land Held for Resale - - - - Total Assets 75,142,493$ 20,110,049$ 1,610,912$ 1,189,546$

LIABILITIES
Accounts Payable 2,229,001$ 1,431,996$ 28,869$ 177,816$ Accrued Salaries and Benefits 1,582,726 14,820 20,654 1,681 Accrued Liabilities 31,659 - - - Deposits 3,354,252 - - - Due to Other Funds - - 1,390,727 - Unearned Revenue 657,895 - 30,374 1,010,049 Total Liabilities 7,855,533 1,446,816 1,470,624 1,189,546

DEFERRED INFLOWS OF RESOURCES
Unavailable Revenues - Grants - -
821,210 821,149

FUND BALANCE (DEFICITS)
Nonspendable 1,935,753 - - - Restricted 3,020,039 18,663,233 - - Committed 47,541,312 - - - Assigned 7,280,876 - - - Unassigned 7,508,980 - (680,922) (821,149) Total Fund Balances (Deficits) 67,286,960 18,663,233 (680,922) (821,149) Total Liabilities, Deferred Inflows of
Resources and Fund Balances (Deficits) 75,142,493$ 20,110,049$ 1,610,912$ 1,189,546$ City of Hemet
Balance Sheet
Governmental Funds
June 30, 2025
Special Revenue
The accompanying notes are an integral part of this statement. 30

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Capital
Projects Other Total
Bridges/Streets Governmental Governmental
Traffic Facilities Funds Funds
10,575,213$ 57,498,392$ 148,161,009$
- - 863,551
- 43,147 2,257,592
- - 329,751
- 1,706,506 3,052,238
28,391 1,794,250 10,029,130
- - 1,928,296 - - 1,141,579 - - 1,935,753 - - -
- 7,564,945 7,564,945
- (5,969,824) (5,969,824)
- 2,076,419 2,076,419
10,603,604$ 64,713,835$ 173,370,439$
68,853$ 2,062,187$ 5,998,722$
- 28,912 1,648,793
- - 31,659
1,136,657 583,225 5,074,134
- 1,904,935 514,208
- 263,661 1,961,979
1,205,510 3,452,193 16,620,222
- 6,408 1,648,767
- 1,000,000 2,935,753
9,398,094 54,608,153 85,689,519
- - 47,541,312 - 5,744,337 13,025,213
- 5,909,653 (97,256)
9,398,094 61,255,234 155,101,450
10,603,604$ 64,713,835$ 173,370,439$
The accompanying notes are an integral part of this statement. 31

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THIS PAGE INTENTIONALLY LEFT BLANK
32

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Fund Balances of Governmental Funds 155,101,450$
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 530,035,003
Accumulated Depreciation (191,299,758) 338,735,245
Other long-term assets are not available to pay for current period expenditures and, therefore, are reported as unavailable revenues in the funds. 1,648,767 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 (4,504,115)
Net Pension Liability (115,107,403)
Net OPEB Liability (33,543,905)
Software Subscription Liability (6,415,706)
Amounts for deferred inflows and deferred outflows related to the City's Net Pension and Net OPEB Liability are not reported in the funds.

Deferred Outflows Related to Pensions 25,500,702
Deferred Inflows Related to Pensions (126,529)
Deferred Outflows Related to OPEB 783,582
Deferred Inflows Related to OPEB (1,581,234)
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. 6,016,591 Net Position of Governmental Activities 366,507,445$
City of Hemet
Reconciliation of the Balance Sheet of Governmental Funds to the Statement of Net Position
June 30, 2025
The accompanying notes are an integral part of this statement. 33

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General Sewer and Storm (Formerly Major) Public Safety
Drain ARPA Grants Fund

REVENUES
Taxes 50,578,369 $ - - $ - $ $ Licenses and Permits 4,530,165 - - - Intergovernmental Revenues 13,708,659 - - 3,116,299 Charges for Services 4,188,790 4,573,851 - - Fines and Forfeitures - 191,174 - - Investment Income 746,230 5,108,493 - - Miscellaneous 10,698 435,211 - - - Total Revenues 78,740,861 5,330,779 3,116,299

EXPENDITURES
Current:

General Government 632,873 - - - 66,697,120 - Public Safety - 3,005,116 7,233,430 - Community Development - - - Public Works - - - - Sanitation 3,168,406 - - 1,575,146 - Parks - - 2,016,546 - Libraries - - 10,605,755 Capital Outlay 966,460 - - - 88,760,870 4,134,866 Total Expenditures 3,005,116 Excess (Deficiency) of Revenues Over
Expenditures (10,020,009) 1,195,913 - 111,183

OTHER FINANCING SOURCES (USES)
7,277,460 - Software Subscriptions - - - Transfers In - - - (1,020,000) - Transfers Out - - Total Other Financing Sources (Uses) 6,257,460 - - - Net Change in Fund Balances (3,762,549) 1,195,913 - 111,183 Fund Balances, Beginning, as previously reported 71,990,261 17,467,320 6,547,779 (792,105) Change within the reporting entity - - (6,547,779) - Restatement due to correction of an error (940,752) - - -
Fund Balances, Beginning, as adjusted 71,049,509 17,467,320 - (792,105) Fund Balances, Ending 67,286,960$ 18,663,233$ -$ (680,922)$ City of Hemet
Statement of Revenues, Expenditures, and Changes in Fund Balances Governmental Funds
Year Ended June 30, 2025
Special Revenue
The accompanying notes are an integral part of this statement. 34

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Special Capital
Revenue Projects Other Total
Miscellaneous Bridges/Streets Governmental Governmental Grants Traffic Facilities Funds Funds
-$ -$ 2,935,555$ 53,513,924$ - - - 4,530,165 2,251,882 - 8,311,384 27,388,224
- 859,431 8,923,806 18,545,878 - - - 191,174 - 416,488 2,178,831 8,450,042 - - 157,359 603,268
2,251,882 1,275,919 22,506,935 113,222,675
352,869 - 1,550,332 2,536,074
- - 1,460,112 71,162,348
- - 321,337 7,554,767
- 499,355 6,032,531 6,531,886 - - - 3,168,406 - - - 1,575,146 - - 154,144 2,170,690
2,417,398 - 18,957,542 32,947,155
2,770,267 499,355 28,475,998 127,646,472
(518,385) 776,564 (5,969,063) (14,423,797)
- - - 7,277,460 - - 20,000 20,000 - - - (1,020,000) - - 6,277,460 20,000 (518,385) 776,564 (5,949,063) (8,146,337)
- 8,621,530 60,353,754 164,188,539
(302,764) - 6,850,543 - - - - (940,752) (302,764) 8,621,530 67,204,297 163,247,787 (821,149)$ 9,398,094$ 61,255,234$ 155,101,450$ The accompanying notes are an integral part of this statement. 35

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Net Change in Fund Balances - Total Governmental Funds (8,146,337)$ 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 32,647,688
Depreciation Expense (7,657,821)
Loss on Disposal -
Debt proceeds provide current financial resources to governmental funds, but issuing debt increases long-term liabilities in the Statement of Net Position. Repayment of debt principal is an expenditure in the governmental funds, but repayment reduces long-term liabilities in the Statement of Net Position.

New Software Subscriptions (7,277,460)
Revenues in the statement of activities that do not provide current financial resources are not reported as revenues in the funds. 282,313
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 (974,928)
Net Change in Net Pension Liabilit
y (787,234)
Net Change in Net OPEB Liability 2,152,905
Net Change in Software Subscription Liability 1,012,551 Net Change in Deferred Outflows Pension Related Amounts (3,146,046) Net Change in Deferred Inflows Pension Related Amounts 837,964 Net Change in Deferred Outflows OPEB Related Amounts (1,212,888) Net Change in Deferred Inflows OPEB Related Amounts 891,855 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. 3,683,405 12,305,967 Change in Net Position of Governmental Activities $
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, 2025
The accompanying notes are an integral part of this statement. 36

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Hemet City CouncilSeptember 22, 2026

Hemet City Council
September 22, 2026