Agenda packet — Highland City Council, December 9, 2025 (part 1 of 2)

(909) 864-6861 www.cityofhighland.org

Penny Lilburn, Mayor
District 3

Larry McCallon, Mayor Pro Tem
District 5

Gregory Hogan, Councilmember
District 1

Jimmy Saldana, Councilmember
District 2

John P. Timmer, Councilmember
District 4

City Council Regular Meeting Agenda
December 9, 2025 at 6:00 PM
City Hall Donahue Council Chambers
27215 Base Line, Highland CA 92346

Staff
Carlos Zamano, City Manager
Lawrence Mainez, Community Development Director
Leticia Nava-Cruz, Director of Administrative Services/City Treasurer Octavio Duran Jr., Public Works Director/City Engineer
Maricela Marroquin, City Attorney
Alondra Muñoz, City Clerk

Mission Statement
Highland is dedicated to the betterment of the individual, the family, the neighborhood and the community. The City Council and the staff of Highland are dedicated to providing the quality of public facilities and services that its citizens are willing to fund and will do so as efficiently as possible.

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City Council Regular Meeting Agenda December 9, 2025

In compliance with the Brown Act, any writings or documents provided to a majority of the legislative body regarding any item on this agenda, that are not exempt from disclosure under the California Public Records Act, will be made available for public inspection at City Hall, 27215 Base Line Highland, CA 92346, during normal business hours. Such documents will also be made available on the City’s website at www.cityofhighland.org.

In compliance with the Americans with Disabilities Act (ADA), if you need special assistance, please contact the City Clerk’s office at (909) 864-6861, ext. 226, at least 72 hours prior to the meeting for any requests for reasonable accommodations, including interpreters.

Levine Act: Pursuant to Government Code Section 84308, any party to a City proceeding must disclose on the record any campaign contributions made to a member of the City Council (or commission) in excess of $500 in the past 12 months. This disclosure requirement includes contributions by the party’s agent and aggregated contributions from persons or entities related to the party. Please make the disclosure as soon as possible, but no later than the beginning of the proceeding.

Call to Order
Invocation
Pledge of Allegiance
Roll Call
Report From Closed Session
Special Presentations
Michael Burrows - Executive Director of the San Bernardino International Airport Authority Public Comment
To address the City Council, please complete a speaker form located at the entrance and give it to the City Clerk prior to the beginning of the meeting. Your name will be called when it is your turn to speak. State Law prohibits the City Council from acting on any item not on the agenda. Individual speakers are limited to three (3) minutes each. For those wishing to make public comments by email, please submit your comments by 5:00 p.m. on December 9, 2025 to [email protected]. If you are submitting a public comment pertaining to an item on the agenda, please identify the agenda item number. Members of the public may submit comments on public hearing items at any time before the meeting, as well as during the meeting up until the close of the public hearing for the respective item.

City Council Business

1. Appointment of Mayor and Mayor Pro Tem for 2025/2026 Choose one of its members as Mayor and another of its members as Mayor Pro Tem.

2. Membership on Various Council Subcommittees, Ad Hocs, and Agency Organizations Review and revise as appropriate current membership on various Council Subcommittees, Ad Hocs and Agency Appointments.

City Council Consent Calendar

3. Waive the Reading of All Ordinances
Waive the reading of all ordinances in their entirety and read by title only.

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City Council Regular Meeting Agenda December 9, 2025

4. Minutes - November 12, 2025 City Council Regular Meeting Approve the Minutes as submitted.

5. Minutes - November 20, 2025 City Council Closed Session Approve the Minutes as submitted.

6. Minutes - November 20, 2025 City Council Special Meeting Approve the Minutes as submitted.

7. Warrant Register No. 784
Approve Warrant Register #784; Warrants in the amount of $3,526,948.53 and Payroll in the amount of $257,214.78.

8. Treasurer's Report for October 2025
Receive and file the Treasurer’s Report for October 2025.

9. Records Destruction Authorization
That the City Council approve the destruction of certain records.

10. Developer In-Lieu Fee Annual Report for Fiscal Year 2024-2025 The Finance/Personnel Subcommittee recommends the City Council receive and file the Developer In-Lieu Fee Annual Report for Fiscal Year 2024-2025.

11. AB1600 Development Impact Fee Annual Report for Fiscal Year 2024-2025 per Government Code Section 66006
The Finance/Personnel Subcommittee recommends the City Council receive and file the AB1600 Development Impact Fee Annual Report for Fiscal Year 2024-2025.

12. The Annual Comprehensive Financial Report (ACFR), the Independent Auditor’s Report on Internal Controls, the Audit Conclusion Letter, and the Gann Limit (Appropriations Limit) Letter; All Reports are for Fiscal Year Ended June 30, 2025
The Finance/Personnel Subcommittee recommends the City Council receive and file the Annual Comprehensive Financial Report (ACFR), the Independent Auditor’s Report on Internal Controls, the Audit Conclusion letter, and the Gann Limit (Appropriations Limit) letter. All reports are for Fiscal Year Ended June 30, 2025.

13. Notice of Completion: Bid No. 2024-07, “9th Street Transit Stops, Sidewalk and Bikeway Improvements Project” (Project No. swk19001)

1. Accept Bid No.2024-07, “9th Street Transit Stops, Sidewalk and Bikeway Improvements Project” (Project No. swk19001) as complete;

2. Authorize the Mayor to sign the Notice of Completion; and

3. Direct the City Clerk to file the Notice of Completion.

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City Council Regular Meeting Agenda December 9, 2025

14. Amendment to (1) an Agreement between the San Bernardino County Flood Control District and the City Pertaining to the Purchase and Sale of 8.61 Acres of Vacant San Bernardino County Flood Control District Property Located Generally North of Greenspot Road and East of the SR 210 Freeway to Effectuate a 12-month Escrow Extension, and (2) an Agreement between the City and TREH Partners XV, LLC to Effectuate a 12-Month Escrow Extension as to the Same Property
Authorize the City Manager to execute the necessary agreements and escrow documents to effectuate the subject escrow extension, including an amendment to the First Amended and Restated Purchase and Sales Agreement and Joint Escrow Instructions between the City and the San Bernardino County Flood Control District, and the Purchase and Sale Agreement between the City and TREH Partners XV, LLC, once the agreements are approved as to form by the City Attorney.

City Council Legislative

15. 2025-06 Highland City Hall Fence and Gates Contract Amendment

1. Approve a contract amendment to the 2025-06 “Highland City Hall Fence and Gates Project” construction contract with Golden West Fence in the amount of $118,731 to provide additional fence and gate work at City Hall, Highland Police Department, and Lillian Lane at Hibiscus Street;

2. Authorize the City Manager to approve additional contract amendments up to 10% of the revised contract amount of $312,355 ($193,624+$118,731);

3. Approve a budget adjustment of $73,538 from 023-2505 Unreserved Designated Public Improvement account to 023-3890-6030 for the portion of work at the Highland Police Station: and

4. Approve a budget adjustment of $45,193 from the Unreserved/Undesignated Development Impact Fee (DIF) fund balance (Acct # 007.2100) to be expended from Facility Construction (Acct # 007-8330-6803) for City Hall and Lillian Lane at Hibiscus Street work.

16. Second Contract Amendment to the Professional Services Agreement with HDR Engineering, Inc. for the Victoria Avenue Drainage and Street Improvements Project (Project No. str17002)

1. Approve the second contract amendment to the Professional Services Agreement with HDR Engineering, Inc. to provide additional engineering and right-of-way services for the Victoria Avenue Drainage and Street Improvements Project in the amount of $272,924; and

2. Authorize the City Manager to approve additional contract amendments up to 10% of the revised contract amount of $901,919.

17. City Manager Report and Comments (Work Program, Regional/Legislative/ Development Issues, Subcommittees, etc.)
Discussion and possible action.

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City Council Regular Meeting Agenda December 9, 2025

18. Councilmember Comments (Agency/Committee/AB 1234 Reports, District Updates, etc.) Discussion and possible action.

Announcements
Closed Session
Adjourn

Regular Meetings
Effective March 1, 2022, pursuant to Resolution No. 2022-001, the regular City Council meetings will be held once a month on the second Tuesday of each month. The next regular meeting of the City Council is scheduled for January 13, 2026.

Certification
I, Alondra Muñoz, City Clerk, or my designee, hereby certify that the foregoing agenda was posted on our website at www.cityofhighland.org and in the following designated areas: Highland Branch Library (7863 Central Avenue), Fire Station No. 1 (26974 Base Line), and City Hall (27215 Base Line) at least seventy-two (72) hours prior to the meeting per Government Code Section 54954.2.

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Staff Report
to the City Council
Agenda
Item
No.1.

Date: December 9, 2025
From: Carlos Zamano, City Manager
Reviewed By: Alondra Muñoz, City Clerk
Prepared By: Alondra Muñoz, City Clerk
Subject: Appointment of Mayor and Mayor Pro Tem for 2025/2026

Recommendation:

Choose one of its members as Mayor and another of its members as Mayor Pro Tem.

Fiscal Impact:

None.

Public Notice:

The agenda for this item was posted at the three locations per Resolution No. 2011-047 and on the City’s website.

Background:

In accordance with Resolution No. 2022-001, Section 3.1(b), the City Council will annually meet to appoint a Mayor and Mayor Pro Tem for the coming year. The Mayor will turn the meeting over to the City Clerk who will take nominations and the vote for Mayor. After the appointment of the Mayor, the City Clerk will turn the meeting over to the newly appointed Mayor who will then take nominations and the vote for Mayor Pro Tem.

Attachments:

None

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Staff Report
to the City Council
Agenda
Item
No.2.

Date: December 9, 2025
From: Carlos Zamano, City Manager
Reviewed By: Alondra Muñoz, City Clerk
Prepared By: Alondra Muñoz, City Clerk
Subject: Membership on Various Council Subcommittees, Ad Hocs, and Agency Organizations

Recommendation:

Review and revise as appropriate current membership on various Council Subcommittees, Ad Hocs and Agency Appointments.

Fiscal Impact:

None.

Public Notice:

The agenda for this item was posted at the three locations per Resolution No. 2011-047 and on the City’s website.

Background:

Traditionally, the Council has reviewed the appointments to the Subcommittees, Ad Hocs, and Agencies annually in December. The Subcommittee and Agency appointments are done with the approval of a majority of the Council however, only the Mayor may establish or delete an Ad Hoc Committee.

Attachments:

1. Subcommittee AdHoc Appointments

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CITY OF HIGHLAND

CITY COUNCIL ASSIGNMENTS

SUBCOMMITTEES MEMBERS ESTABLISHED
Community Day of Service Hogan, Timmer 12/08/2015
Finance/Personnel McCallon, Timmer 12/18/2017
Legislative Lilburn, McCallon 08/23/1988
Public Facilities Saldana, Lilburn 05/10/1988
Public Safety Saldana, Lilburn 05/10/1988
Public Works McCallon, Timmer 05/10/1988

AGENCY APPOINTMENTS
Omnitrans Lilburn, Alt-McCallon
SBCTA McCallon, Alt-Lilburn
SBIAA Lilburn, Alt-McCallon
SCAG McCallon, No Alternate
Santa Ana River Wash Area
Coordinated Planning Activities
Committee
Hogan, Alt-Timmer
Solid Waste Task Force Lilburn, Alt-Morgan

STAFF AGENCY APPOINTMENTS
Gangs & Drugs Task Force Chief of Police
California Intergovernmental
Risk Authority (CIRA) Nava-Cruz, Alt-Zamano

CITY OF HIGHLAND

AD HOC APPOINTMENTS
An ad hoc committee is composed solely of less than a quorum of the legis- lative body and is exempted from the Brown Act. Ad Hoc Committees are created by the Mayor to serve a limited or single purpose, are not perpetual, and are to be dissolved once their specific task is completed. The City Clerk shall be notified of the creation of an Ad Hoc Committee and the members appointed.

AD HOC MEMBERS ESTABLISHED
Airport Lilburn, McCallon July 22, 2025
Sales Tax Lilburn, McCallon November 17, 2025

Updated 11/18/2025

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Staff Report
to the City Council
Agenda
Item
No.3.

Date: December 9, 2025
From: Carlos Zamano, City Manager
Reviewed By: Alondra Muñoz, City Clerk
Prepared By: Alondra Muñoz, City Clerk
Subject: Waive the Reading of All Ordinances

Recommendation:

Waive the reading of all ordinances in their entirety and read by title only.

Fiscal Impact:

None.

Public Notice:

The agenda for this item was posted at the three locations per Resolution No. 2011-047 and on the City’s website.

Background:

Under California Government Code Section 36934, before adopting an ordinance, the title of the ordinance must be read in full or by title only. Government Code Section 36933 further allows the legislative body to waive the reading of the ordinance in full, provided that the ordinance has been made available to the public and the Council by title and in writing. Copies of all proposed ordinances are included in the City Council agenda packet, made available to the public in advance, and posted on the City’s website.

Attachments:

None

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Staff Report
to the City Council
Agenda
Item
No.4.

Date: December 9, 2025
From: Carlos Zamano, City Manager
Reviewed By: Alondra Muñoz, City Clerk
Prepared By: Lissette Nock, Deputy City Clerk
Subject: Minutes - November 12, 2025 City Council Regular Meeting

Recommendation:

Approve the Minutes as submitted.

Fiscal Impact:

None.

Public Notice:

The agenda for this item was posted at the three locations per Resolution No. 2011-047 and on the City’s website.

Background:

The City Council is required to maintain an official record of its proceedings. Minutes serve as the permanent record of actions taken by the City Council and provide transparency to the public regarding the business conducted at each meeting. In accordance with standard practice, the draft minutes from the November 12, 2025 City Council meeting have been prepared and are submitted for the City Council's review and approval.

Attachments:

1. Minutes - November 12, 2025 City Council Regular Meeting

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City Council Regular Meeting Minutes November 12, 2025

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Call to Order
The regular meeting of the City Council of the City of Highland was called to order at 6:03 p.m. by Mayor Lilburn at the Donahue Council Chambers, 27215 Base Line, Highland, California.

Invocation
The invocation was given by Pastor Willie Hicks, Harvest Care Church.

Pledge of Allegiance
The Pledge of Allegiance was led by Mayor Lilburn.

Roll Call

Present: Hogan, Lilburn, McCallon, Saldana, Timmer

Absent: None
Report From Closed Session
None
Special Presentations
Mayor Lilburn presented the Community Spirit Award to Miko Flores, Firefighter Lee Fonseca, Firefighter Michael Watanable, and Firefighter Jesus Feria for their heroic actions in saving a Highland resident's life.

Public Comment
Jane Bouch and Chris Nielsen representing the Highland Chamber of Commerce spoke regarding upcoming events.

Stephanie Young representing Light the World Giving Machines spoke regarding donations.

City Council Consent Calendar

A MOTION was made by Councilmember Timmer, seconded by Councilmember Saldana, to approve the consent calendar. Motion carried on a roll call vote, 5-0.

1. Waive the Reading of All Ordinances
Waived the reading of all Ordinances in their entirety and read by title only.

2. Minutes - October 14, 2025 Joint City Council Regular Meeting & Housing Authority Special Meeting
Approved the minutes as submitted.

3. Warrant Register No. 783
Approved Warrant Register No. 783; warrants in the amount of $2,057,933.73 and Payroll in the amount of $272,756.58.

4. Treasurer's Report for September 2025
Received and filed the Treasurer's Report for September 2025.

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5. Claim Considerations
Rejected claims.

6. Proposed City of Highland Community Development Block Grant (CDBG) Applications for Fiscal Year 2026-2027 Including One for Enhanced Code Enforcement and One for Pavement Rehabilitation and Ancillary Work on Cole Avenue and 14th Street

1. Approved the City's Application for Enhanced Code Enforcement that supports a portion of the salary and benefits of a Code Compliance Officer, Administrative Assistant, and Community Development Director; and

2. Approved the City's Application to construct pavement rehabilitation and ancillary work on two streets within the CDBG Low-Mod Income eligible block area on Cole Avenue from Base Line to 14th Street and 14th Street from Cole Avenue to Central Avenue.

7. Approval of Amendment to Agreement between the City and San Bernardino County Sheriff’s Department Contract for FY 2025-2026 & Amendment No. 5 to the Reimbursement Agreement Between the City of Highland & East Valley Water District (EVWD) for Law Enforcement Services for FY 2025-2026 Due to MOU Negotiated Salary Increases

1. Authorized the Mayor to execute the amended contract (FY 2025-2026) for Law Enforcement Services with the San Bernardino County Sheriff's Department (Sheriff's Department) to update the salaries in Schedule A; and

2. Approved Amendment No. 5 to the Reimbursement Agreement between the City of Highland & East Valley Water District (EVWD) for Law Enforcement Services (FY 2025-2026).

8. Bid Award - Bid No. 2025-07, "City of Highland Recycle and Refuse Dumpster Enclosure Project"

1. Awarded the bid for Bid No. 2025-07 "City of Highland Recycle and Refuse Dumpster Enclosure Project" Contract to the lowest responsive bidder, Gentry General Engineering, Inc. in the amount of $117,154.00; and

2. Approved a budget adjustment of $48,000 from the Unreserved/Undesignated Development Impact Fee (DIF) fund balance (Acct# 007-2100) to be expended from Facility Construction (Acct# 007-8330-6803).

9. Grant Funding Agreement between the City of Highland and San Bernardino County Transportation Authority (SBCTA) for the Base Line/Greenspot Road Smart Corridor Project

1. Approved the Agreement between the City of Highland and San Bernardino County Transportation Authority (SBCTA) for the Base Line/Greenspot Rd Smart Corridor Project; and

2. Authorized the Mayor to sign the agreement.

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10. Declare Three (3) Seats Vacant on the Community Trails Committee

1. Declared three (3) seats vacant on the Community Trails Committee; and

2. Directed the City Clerk to advertise the vacancies on the Community Trails Committee.

11. Notice of Completion - Bid No. 2025-05, “2025 Arterial Resurfacing Project”, (Project No. ola23002)

1. Accepted Bid No. 2025-05, "2025 Arterial Resurfacing Project", (Project No. ola23002) as complete;

2. Authorized the Mayor to sign the Notice of Completion; and

3. Directed the City Clerk to file the Notice of Completion.

City Council Public Hearing

12. A Public Hearing to Confirm the Costs of Abatement and Establish a Special Assessment Against the Respective Parcel of Land Described as Tax Assessor’s Parcel Number 0273- 261-06, Generally Located at 25646 Base Line, San Bernardino, CA 92410 (Within the Corporate Boundaries of the City of Highland)

Mayor Lilburn opened the public hearing.

Code Enforcement Officer Chambers stated this item is related to the abatement of substandard nuisance conditions on the property located at 25646 Base Line which was declared a public nuisance by the Planning Commission Appeals Board on March 18, 2025. Due to the continued lack of response by the property owner, the city obtained a court-approved abatement warrant on September 3, 2025, authorizing the city to abate the nuisance conditions. On September 11, 2025, the city's contractor commenced and completed the cleanup on the subject property. The total estimated cost to abate the nuisance conditions is $75,353.55. Staff recommends the City Council confirm the cost and expenses related to the abatement, approve the special assessment, and direct staff to effectuate the recordation of the lien.

Mayor Lilburn asked if a representative of the property was present? (No one was present.)

Mayor Lilburn asked if there were any questions from the public? Seeing none, she closed the public hearing and brought it back to City Council for deliberation.

A MOTION was made by Councilmember Saldana, seconded by Councilmember Timmer to:

1. Conduct a public hearing and adopt Resolution No. 2025-051, confirming the costs and expenses in the amount of $75,353.55 that have been expended by the City to abate the Public Nuisance on the above property, as itemized in the attached invoices;

2. Approve a Special Assessment against the above property which will be collected at the same time and in the same manner as ordinary municipal taxes and shall be subject to the same procedure for foreclosure and sale in case of delinquency; and

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3. Direct staff to effectuate the recordation of the subject Notice of Lien for Abatement of Public Nuisance in the office of the San Bernardino County Recorder; a copy of the Special Assessment Lien shall also be filed with the Assessor and Tax Collector of San Bernardino County. Motion carried, 5-0.

RESOLUTION NO. 2025-051

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

CONFIRMING AND APPROVING CERTAIN COSTS AND EXPENSES OF

ABATEMENT OF A DECLARED PUBLIC NUISANCE ON THE PARCEL IDENTIFIED AS APN: 0273-261-06, GENERALLY LOCATED AT 25646 BASE LINE ST., SAN BERNARDINO, CA 92410, AND ESTABLISHING A SPECIAL ASSESSMENT AGAINST

SAID PARCEL OF LAND FOR THOSE COSTS AND EXPENSES

13. Ordinance No. 477, an Ordinance of the City Council of the City of Highland, Amending Title 15 of the Highland Municipal Code Adopting by Reference, the California Code of Regulations Title 24, Comprising Part 1 the 2025 California Administrative Code; Part 2 the 2025 California Building Code, Volumes 1 and 2, with Appendices F, G, H, I, J, N, and Chapter 1, Division II; Part 2.5 the 2025 California Residential Code, with Appendices AB, BF, CI; Part 3 the 2025 California Electrical Code; Part 4 the 2025 California Mechanical Code; Part 5 the 2025 California Plumbing Code, with Appendix H; Part 6 the 2025 California Energy Code; Part 7 the 2025 California Wildlife-Urban Interface Code; Part 8 the 2025 California Historical Building Code; Part 9 the 2025 California Fire Code, with Appendices Chapter 4, B, BB, C, CC, D, E, F, G, H, I, K, N, O, P and Q; Part 10 the 2025 California Existing Building Code; Part 11 the 2025 California Green Building Standards Code; and Part 12 the 2025 California Referenced Standards Code; Together With Certain Amendments Thereto, and Making a Finding of Exemption Under the California Environmental Quality Act; and Resolution No. 2025-052, a Resolution of the City Council of the City of Highland Making Express Findings and Determinations that Modifications to the 2025 California Building Code, 2025 California Residential Code, 2025 Wildland-Urban Interface Code, and the 2025 California Fire Code as Adopted by the City of Highland, are Reasonably Necessary because of Local Climatic, Geological and/or Topographical Conditions

Mayor Lilburn opened the public hearing.

Building Official Wirz stated the State of California adopts, amends, and publishes the model building codes every three (3) years. This year, the state approved the 2025 California Building Code standards, which take effect on January 1, 2026. The city may adopt these codes and concurrently amend them, provided the amendments are more restrictive and supportive with findings unique within our community based on climactic, geological, or topographical conditions. Staff's recommendation is to open and conduct a public hearing, conduct a second reading of Ordinance No. 477 and adopt a resolution making express findings for modifications to the 2025 California Residential Code, the 2025 California Building Code, the 2025 California Wildland Urban Interface Code, and the 2025 California Fire Code.

Mayor Lilburn asked if there were any questions from the public? Seeing none, she closed the public hearing and brought it back to City Council for deliberation.

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A MOTION was made by Mayor Pro Tem McCallon, seconded by Councilmember Saldana to:

1. Open and conduct a public hearing and conduct a second reading of Ordinance No. 477; and

2. Adopt Resolution No. 2025-052, making express findings for modifications to the 2025 California Residential Building Code, 2025 California Building Code, 2025 California Wildand-Urban Interface Code and the 2025 California Fire Code.

ORDINANCE NO. 477

AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF HIGHLAND, AMENDING TITLE 15 OF THE HIGHLAND MUNICIPAL CODE ADOPTING BY REFERENCE, THE CALIFORNIA CODE OF REGULATIONS TITLE 24, COMPRISING PART 1 THE 2025 CALIFORNIA ADMINISTRATIVE CODE; PART 2 THE 2025 CALIFORNIA BUILDING CODE, VOLUMES 1 AND 2, WITH APPENDICES, F, G, H, I, J, N AND CHAPTER 1, DIVISION 11; PART 2.5 THE 2025 CALIFORNIA RESIDENTIAL CODE, WITH APPENDICES AB, BF, CI; PART 3 THE 2025 CALIFORNIA ELECTRICAL CODE; PART 4 THE 2025 CALIFORNIA MECHANICAL CODE; PART 5 THE 2025 CALIFORNIA PLUMBING CODE, WITH APPENDIX H; PART 6 THE 2025 CALIFORNIA ENERGY CODE; PART 7 THE 2025 CALIFORNIA WILDLAND-URBAN INTERFACE CODE; PART 8 THE 2025 CALIFORNIA HISTORICAL BUILDING CODE; PART 9 THE 2025 CALIFORNIA FIRE CODE, WITH APPENDICES CHAPTER 4, APPENDICES B, BB, C, CC, D, E, F, G, H, I, K, N, O, P AND Q; PART 10 THE 2025 CALIFORNIA EXISTING BUILDING CODE; PART 11 THE 2025 CALIFORNIA GREEN BUILDING STANDARDS CODE; PART 12 THE 2025 CALIFORNIA REFERENCED STANDARDS CODE;

TOGETHER WITH CERTAIN AMENDMENTS THERETO, AND MAKING A FINDING OF

EXEMPTION UNDER THE CALIFORNIA ENVIRONMENTAL QUALITY ACT

RESOLUTION NO. 2025-052

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF HIGHLAND MAKING EXPRESS FINDINGS AND DETERMINATIONS THAT MODIFICATIONS TO THE 2025 CALIFORNIA BUILDING CODE, 2025 CALIFORNIA RESIDENTIAL CODE, 2025 CALIFORNIA PLUMBING CODE (APPENDIX ONLY), 2025 WILDLAND-URBAN INTERFACE CODE AND THE 2025 CALIFORNIA FIRE CODE AS ADOPTED BY THE

CITY OF HIGHLAND, ARE REASONABLY NECESSARY BECAUSE OF LOCAL

CLIMATIC, GEOLOGICAL AND/OR TOPOGRAPHICAL CONDITIONS

14. Conduct a Public Hearing and Adopt Resolution No. 2025-053 Amending the Fee Schedule for Storage Impound Release Processing Fees

Mayor Lilburn opened the public hearing.

Assistant Director of Administrative Services Gomez stated after receiving feedback from the San Bernardino County Sheriff's Department, staff worked with the city's fee study consultant to review the current charges of the storage impound release processing fee and ensure they comply with the California Vehicle Code. The analysis showed that the existing flat fee of $400 per vehicle does not accurately reflect the actual staff time and resources required. The prior fee included the Deputy's time versus the Service Specialist that is allowed in the vehicle code. The proposed change introduces a tiered fee structure, $145 per vehicle during regular business hours, or $203 per vehicle for after-hour releases.

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These updated fees are designed to recover the true cost of the service while maintaining fairness and competitiveness. Public notice was properly given, and no objections have been received. The Finance/Personnel Subcommittee recommends the City Council adopt the resolution which updates the city's fee schedule for storage and impound release processing fees.

Mayor Lilburn asked if there were any questions from the public? Seeing none, she closed the public hearing and brought it back to City Council for deliberation.

Councilmember Saldana stated transitioning from a flat fee of $400.00 to a tiered system is a significantly reduced amount. Does it align more with what surrounding cities are charging?

Assistant Director of Administrative Services Gomez confirmed that's correct. In the previous study, a Deputy was calculated on the rate, and this time it is an Office Specialist.

Mayor Lilburn asked to confirm whether the last review of this fee occurred in 2005, when it was adjusted to the $400 tier.

Assistant Director of Administrative Services Gomez stated that the fee was last reviewed in June and July 2025 as part of the fee study, which was presented to the City Council.

Mayor Lilburn asked what was the fee amount prior to $400?

Assistant Director of Administrative Services Gomez stated it was $280.

A MOTION was made by Mayor Pro Tem McCallon, seconded by Councilmember Saldana to adopt Resolution No. 2025-053, amending the Fee Schedule for storage impound release processing fees. Motion carried, 5-0.

RESOLUTION NO. 2025-053

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

AMENDING THE SCHEDULE OF FEES FOR STORAGE IMPOUND RELEASE

PROCESSING FEES
City Council Legislative

15. City Manager Report and Comments (Work Program, Regional/Legislative/ Development Issues, Subcommittees, etc.)

City Manager Zamano stated the Highland Sheriff’s Department for the month of October received 3,301 calls for service, made 361 reports, 149 arrests, issued 61 citations, conducted 227 traffic enforcement stops, responded to 70 traffic collisions, 41 transient calls, and 21 towed vehicles.

The Highland Fire Department for the month of October received 697 calls for service, some of which included: 542 medical aids, 45 traffic collisions, 10 structure fires, 5 vegetation fires, 18 other fires, 2 vehicle fires and 26 public service assistance.

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The Administrative Services/Finance Department for the month of October issued 47 business licenses, renewed 236 business licenses, issued 99 dog licenses, 78 yard sale permits, and 189 account payable checks.

Human Resources is currently recruiting a Maintenance Worker I and an Assistant Engineer/Associate Engineer/Senior Civil Engineer depending on the applicant who applies. Jay Tuttle, Assistant Engineer, is retiring May of next year, prompting the hiring for his position. He was recognized as the 2025 City Employee of the Year.

Beginning January 2026, the City will transition to a .gov domain, adopting the address highlandca.gov. This change aligns with Assembly Bill 1637, which mandates all public- facing websites and employee email addresses utilize a .gov domain. During the transition, the current .org website and email addresses will remain operational and will automatically redirect users to the new .gov addresses to ensure uninterrupted service. The City begun informing residents through social media channels, the Highland newsletter, and the official City website.

As part of the city's adopted Work Program, the City Clerk's Office will commence passport photo services starting November 17, 2025. This new service will complete the city's existing passport acceptance operations, providing added convenience for visitors to be a “one-stop shop”.

Public Works announced the fuel system upgrade project at the Highland Police Department has been successfully completed. This initiative was a designated Work Program item.

On November 7, 2025, the South Coast AQMD Board approved an allocation of $3 million in MSRC funding to support the Highland/Redlands Regional Connector Gap Bikeway Project. The project is currently managed by the San Bernardino County Transportation Authority (SBCTA) on behalf of the cities of Highland and Redlands. The environmental and construction permits will be obtained by the end of the year following permit acquisition. The project will proceed with final design, bidding and construction activities in 2026.

On Monday, November 24, from 12:00 p.m. to 5:00 p.m., a Blood Drive will be held at the Highland Police Station.

On Saturday, December 6, from 8:00 a.m. to 12:00 p.m. the Highland Improvement Team (HIT) will conduct a cleanup event.

Operation Santa Claus is scheduled to begin at Fire Station No. 2 on December 10, located at 29507 Base Line and at Fire Station No. 3 on December 11, located at 7649 Sterling Avenue. Each event will be held from 6:00 p.m. to 8:00 p.m.

For the month of October, Burrtec completed 229 illegal dumping work orders.

The Community Development Department announced Extra Space Storage is now open.

They are located on Greenspot Road next to In-N-Out. They have obtained the temporary occupancy permit contingent upon the final certification of the elevators. Until the elevators receive full certification, only units on the first floor will be available for occupancy.

Page 17 of 310 ends

City Council Regular Meeting Minutes November 12, 2025

Page 8 of 9 ends

The Broadstone Multi-family Housing Development has scheduled its Groundbreaking Ceremony for November 18 at 10:00 a.m., due to the forecast potential rain, they would like to consider rescheduling the event to either Thursday, November 20 or Friday, November 21, or alternatively, during the week of November 24. (City Council’s consensus was to re-schedule to November 20).

East Valley Water District (EVWD) offered to collaborate with the City of Highland to promote the Citrus Harvest Festival by including an article in their utility bill ahead of the event. This initiative will support citywide promotion. A banner will also be placed at their Sterling Natural Resource Center. Burrtec will also include an insert in their utility bill.

The Community Trails Committee will convene Thursday, November 13, 2025, to review and approve seven (7) new interpretive signs scheduled for installation along the City's Natural Parkland Trail system. This trail system is located at the east end of Base Line.

The existing ten (10) interpretive signs have been refreshed due to fading and graffiti damage. Additionally, Yuhaaviatam of San Manuel Nation has expressed interest in contributing content for an interpretive sign panel highlighting their history and connection to the area. A representative from the tribe visited the trails with staff last Thursday to gain a better understanding of the site. The tribe is expected to provide content for their interpretive sign panel by December.

Councilmember Timmer inquired whether the signs will be made of non-flammable materials, given that the current signs tend to deteriorate or become unusable every few years.

City Manager Zamano confirmed the signs will be non-flammable.

Mayor Pro Tem McCallon inquired about the expected completion date of the project.

Public Works Director/City Engineer Duran stated the project is expected to be completed by the end of 2025.

Mayor Pro Tem McCallon inquired an update on the San Carlos Apartment project traffic signal and median repairs.

City Manager Zamano stated staff met with Patrick Tritz, the developer of the site, and expressed the city’s dissatisfaction with the signal at Calhoun Rd. and Greenspot Road not being completed yet and also the median. They are taking steps and measures to get this done. We mentioned the City would help facilitate this effort by getting involved with Edison, because according to them, was the entity holding up the final design. Their contractor, Sierra Pacific, is on board. They have been prepaid for the work and are ready to go. They've ordered the dual meter pedestal and is ready to be installed.

The city has been working with them on the restoration of the median. They're going to be working on putting together a plan for us to review to make sure that what they put back is something that we review and agree with so that it's consistent with the rest of the landscape in the area. They will also take care of some of the delineators that have been knocked down because there is a gap in that area right now.

Page 18 of 310 ends

City Council Regular Meeting Minutes November 12, 2025

Page 9 of 9 ends

16. Councilmember Comments (Agency/Committee/AB 1234 Reports, District Updates, etc.) Councilmember Hogan expressed he has been unable to attend some of the recent city events but is looking forward to participating in upcoming events.

Councilmember Saldana stated the trunk-or-treat was a success. There were over 350 children in attendance. We anticipate an even greater participation next year. A special thanks to all the sponsors for stepping up and supporting this event, including Yuhaviaatam of San Manuel Nation, Burrtec Inc., Downtown Collision Center, Caliber Collision, Champion Plumbing, East Valley Water District (EVWD), and Captain Dean from the Sheriff's Department. Their support helped us create a safe, family-friendly event for the kids, and are grateful for their partnership. I extend my gratitude to everyone who donated candy, Mayor Lilburn, City Manager Zamano and Public Services Manager Morgan. Your generosity ensured that all children who attended had an enjoyable and memorable experience. Thank you again to all the volunteers, staff, and community members who helped to bring this event together. This kind of teamwork is what makes Highland a strong, united community.

Councilmember Timmer stated November 12, 2025, was Veterans Day and wanted to reach out as a city to all the veterans, thanking them for their services. A special thanks to their families for supporting them while they were performing their duties.

Mayor Lilburn stated what a great job the city did in putting on the Volunteer Recognition Dinner and recognizing the great volunteers in Highland. Next month, Mike Burrows from the San Bernardino International Airport will make a presentation to provide updates on what is going on at the airport. She attended a town hall meeting for East Highlands Ranch.

Councilmember Jimmy and herself had the opportunity to be principal for a day a couple weeks ago at San Gorgonio High School. They also went to San Andreas and Indian Springs High Schools. The following week, they attended the Ribbon Cutting event hosted by the San Bernardino City Unified School District for the Paxam Paxam Welcome Center.

Friday, she will be the speaker for the Highland Women's Club.

Announcements
None
Closed Session
None

Adjourn
Mayor Lilburn adjourned the meeting at 6:59 p.m. in memory of Charlie Kirk and Don Clay.

Submitted By: Approved By:

____________________________ ____________________________ Alondra Muñoz
City Clerk
Penny Lilburn
Mayor

Page 19 of 310 ends

Staff Report
to the City Council
Agenda
Item
No.5.

Date: December 9, 2025
From: Carlos Zamano, City Manager
Reviewed By: Alondra Muñoz, City Clerk
Prepared By: Lissette Nock, Deputy City Clerk
Subject: Minutes - November 20, 2025 City Council Closed Session

Recommendation:

Approve the Minutes as submitted.

Fiscal Impact:

None

Public Notice:

The agenda for this item was posted at the three locations per Resolution No. 2011-047 and on the City’s website.

Background:

The City Council is required to maintain an official record of its proceedings. Minutes serve as the permanent record of actions taken by the City Council and provide transparency to the public regarding the business conducted at each meeting. In accordance with standard practice, the draft minutes from the November 20, 2025 City Council meeting have been prepared and are submitted for the City Council's review and approval.

Attachments:

1. Minutes - November 20, 2025 City Council Closed Session

Page 20 of 310 ends

City Council Special Meeting Minutes November 20, 2025

Page 1 of 1 ends

Call to Order
The special meeting of the City Council of the City of Highland was called to order at 5:31 p.m. by Mayor Lilburn at the Donahue Council Chambers, 27215 Base Line, Highland, California.

Roll Call

Present: Hogan, Lilburn, McCallon, Saldana, Timmer

Absent: None
Public Comment (Limited to Items on this Agenda Only)
None
Closed Session
At 5:31 p.m. the City Council convened into closed session, regarding the following:

CONFERENCE WITH LEGAL COUNSEL - ANTICIPATED LITIGATION
Government Code Section 54956.9(d)(2): (One potential case) A point has been reached where, based on existing facts and circumstances, there is a significant exposure to litigation against the City.

CONFERENCE WITH LEGAL COUNSEL - INITIATION OF LITIGATION Government Code Section 54956.9(d)(4): (One potential case) Adjourn
There being no further business, Mayor Lilburn adjourned the meeting at 6:48 p.m.

Submitted By: Approved By:

____________________________ ____________________________ Alondra Muñoz, CMC
City Clerk
Penny Lilburn
Mayor

Page 21 of 310 ends

Staff Report
to the City Council
Agenda
Item
No.6.

Recommendation:

Approve the Minutes as submitted.

Fiscal Impact:

None

Public Notice:

The agenda for this item was posted at the three locations per Resolution No. 2011-047 and on the City’s website.

Background:

The City Council is required to maintain an official record of its proceedings. Minutes serve as the permanent record of actions taken by the City Council and provide transparency to the public regarding the business conducted at each meeting. In accordance with standard practice, the draft minutes from the November 20, 2025 City Council meeting have been prepared and are submitted for the City Council's review and approval.

Attachments:

1. Minutes - November 20, 2025 City Council Special Meeting

Page 22 of 310 ends

City Council Special Meeting Minutes November 20, 2025

Page 1 of 1 ends

Call to Order
The special meeting of the City Council of the City of Highland was called to order at 6:49 p.m. by Mayor Lilburn at the Donahue Council Chambers, 27215 Base Line, Highland, California.

Roll Call

Present: Hogan, Lilburn, McCallon, Saldana, Timmer

Absent: None
Report From Closed Session
City Attorney Marroquin stated the City Council met in closed session regarding Conference with Legal Counsel Government Code Section 54956.9(d)(2): (One potential case), a point has been reached where, based on existing facts and circumstances, there is a significant exposure to litigation against the City and Government Code Section 54956.9(d)(4): (One potential case).

Direction was given to legal counsel; however, no reportable action was taken.

Public Comment (Limited to Items on this Agenda Only)
None
City Council Legislative

1. Cooperative Fire Protection Agreement Extension
City Manager Zamano gave a brief review of the staff report.

A MOTION was made by Councilmember Timmer, seconded by Mayor Pro Tem McCallon to authorize the City Manager to execute an extension to the Cooperative Fire Protection Agreement between the City of Highland and U.S. Forest Service. Motion carried, 5-0.

Adjourn
Mayor Lilburn adjourned the meeting at 6:50 p.m.

Submitted By: Approved By:

____________________________ ____________________________ Alondra Muñoz
City Clerk
Penny Lilburn
Mayor

Page 23 of 310 ends

Staff Report
to the City Council
Agenda
Item
No.7.

Recommendation:

Approve Warrant Register #784; Warrants in the amount of $3,526,948.53 and Payroll in the amount of $257,214.78.

Fiscal Impact:

The total of Cash and Expenditures is $3,784,163.31.

Public Notice:

The agenda for this item was posted at the three locations per Resolution No. 2011-047 and on the City’s website.

Background:

See printouts attached.

Attachments:

1. Warrant Register

2. Voucher List

Page 24 of 310 ends

Attachment 1
Warrant Register

Page 25 of 310 ends

Warrants:
10/28/2025 Ck#92546-92570 156,363.36
10/31/2025 Payroll Wire #1077 & 1085-1088 & Ck#92571-92575 107,699.32 11/4/2025
Ck#92576-92608
411,455.31

11/11/2025
Ck#92609-92639
87,244.95

11/14/2025
Payroll Wire #1089-1092
83,802.18

11/18/2025
Ck#92640-92681
2,680,383.41

3,526,948.53$
Payroll:
10/31/2025 121,306.81
10/31/2025 339.27
11/14/2025
135,290.63

11/14/2025
278.07

257,214.78$
3,784,163.31$
Larry McCallon Carlos Zamano
Finance Subcommittee City Manager
John Timmer Leticia Nava-Cruz
Finance Subcommittee Director of Administrative
Services/City Treasurer
Direct Deposits #15714-15762
Ck #768
Total Payroll
Total Warrants & Payroll
APPROVED BY:

Ck #767

CITY OF HIGHLAND
WARRANT REGISTER #784
December 9, 2025
Total Warrants
Direct Deposits #15665-15713

Page 26 of 310 ends

Attachment 2
Voucher Lists

Page 27 of 310 ends

10/28/2025
V
oucher List

CITY OF HIGHLAND
1 8:49:39AM
Page:

Bank code :
wfb
Voucher
Date
Vendor
Description/Account
Amount
92546 10/21/2025
003834

ALAPALM ANIMAL HOSPITAL
VOUCHER 25-0020/DL#17715
VOUCHER 25-0020/DL#17715
001.2200.4344

50.00 Total :

50.00 92547 10/21/2025
005771 AMAZON CAPITAL SERVICES

OFFICE SUPPLIES
100% RECYCLED LABELS
001.4500.4200

31.99 OFFICE SUPPLIES
001.4500.4200

26.23 GIMBAL STABILIZER & MAGNETIC LABEL HOLDE

GIMBAL STABILIZER & MAGNETIC LABEL
001.2000.4250
258.52

RETRACTABLE CARGO COVER SECURITY SHADE

RETRACTABLE CARGO COVER SECURITY SHADE
001.2000.4250
124.87

COVID TESTS FOR EMPLOYEES

COVID TESTS FOR EMPLOYEES
042.9510.4260
305.80
2026 FRONT COUNTER APPOINTMENT BOOKS
2026 FRONT COUNTER APPOINTMENT BOOKS
042.9510.4200

42.87 Total :
790.28
92548 10/21/2025
006389 AMERIFLEX
FSA:ZAMANO 10/16/25
FSA:ZAMANO 10/16/25
001.1182

21.40 Total :

21.40 92549 10/21/2025
006394 AT&T

INVESTIGATIVE TOOL

INVESTIGATIVE TOOL
001.2000.4200

70.00 Total :

70.00 92550 10/21/2025
003836 CALIFORNIA BUILDING
BSAR 07/25-09/25
BSAR 07/25-09/25
001.4500.4543
1,179.00

Page 28 of 310 ends

10/28/2025
Voucher List

CITY OF HIGHLAND
2 8:49:39AM
Page:

Bank code : wfb
Voucher Date Vendor Description/Account Amount
92550
10/21/2025
(Continued)
003836 CALIFORNIA BUILDING
BSAR 07/25-09/25
051.1480
-117.90
Total
:
1,061.10
92551
10/21/2025
000213 DAILY JOURNAL CORPORATION
ORD 476:NEWSPAPER PUB
ORD 476:NEWSPAPER PUB
001.1200.4300
446.32
Total
:
446.32
92552
10/21/2025
000056 DEPARTMENT OF CONSERVATION
SMIP 07/2025-09/2025
SMIP 07/2025-09/2025
001.4500.4542
4,868.60
SMIP 07/2025-09/2025
051.1479
-243.43
Total
:
4,625.17
92553
10/21/2025
006443 DERAS, CORAL
BL#14420 REFUND
BL#14420 REFUND
001.1450.7450

15.00 BL#14420 REFUND
051.1493

4.00 Total
:

19.00 92554
10/21/2025
000324 DIB'S SAFE & LOCK SERVICE
COMM PK:VANDALISM REPAIR
COMM PK:VANDALISM REPAIR
001.6000.4070
155.00
Total
:
155.00
92555
10/21/2025
004879 DIV OF THE STATE ARCHITECT
AB1379 07/2025-09/2025
AB1379 07/2025-09/2025
051.1493
234.40
Total
:
234.40
92556
10/21/2025
000085 EAST VALLEY WATER DISTRICT
LMD 17B-OCT
LMD 17B-OCT
012.8500.4030
541.81
LMD 11-OCT
LMD 11-OCT

Page 29 of 310 ends

10/28/2025
Voucher List

CITY OF HIGHLAND
3 8:49:39AM
Page:

Bank code : wfb
Voucher Date Vendor Description/Account Amount
92556
10/21/2025
(Continued)
000085 EAST VALLEY WATER DISTRICT
012.8500.4030
978.57
LMD 17D-OCT
LMD 17D-OCT
012.8500.4030
310.91
LMD 25-OCT
LMD 25-OCT
012.8500.4030
388.01
LMD 17-C-OCT
LMD 17-C-OCT
012.8500.4030
177.21
LMD 76-OCT
LMD 76-OCT
012.8500.4030
170.55
LMD 17-A-OCT
LMD 17-A-OCT
012.8500.4030

95.16 LMD 43-OCT
LMD 43-OCT
012.8500.4030
338.99
LMD 55-OCT
LMD 55-OCT
012.8500.4030
1,321.37
LMD 47-OCT
LMD 47-OCT
012.8500.4030
286.63

SEELEY PK-OCT

SEELEY PK-OCT
016.8540.4030
560.11
LMD 16-OCT
LMD 16-OCT
012.8500.4030

67.72 Total
:
5,237.04
92557
10/21/2025
006146 FM THOMAS AIR CONDITIONING
PD:ANNUAL PM
PD:ANNUAL PM
001.2000.4588
4,960.00
LIBRARY:HVAC REPAIRS

Page 30 of 310 ends

10/28/2025
Voucher List

CITY OF HIGHLAND
4 8:49:39AM
Page:

Bank code : wfb
Voucher Date Vendor Description/Account Amount
92557
10/21/2025
(Continued)
006146 FM THOMAS AIR CONDITIONING
LIBRARY:HVAC REPAIRS
001.6000.4588
2,029.55
Total
:
6,989.55
92558
10/21/2025
002845 GRAINGER INC
CORP YARD:MISC SUPPLIES
CORP YARD:MISC SUPPLIES
004.8310.4070
292.02
VEH#103:MAINT
VEH#103:MAINT
004.8310.4245

48.51 CORP YARD:MATERIAL FOR DIG ALERT
CORP YARD:MATERIAL FOR DIG ALERT
004.8310.4553
151.72

DIG ALERT MISC SUPPLIES

DIG ALERT MISC SUPPLIES
004.8310.4553

66.72 CITY HALL:MISC SUPPLIES
042.9510.4070
163.71
Total
:
722.68
92559
10/21/2025
006187 GREASE MONKEY #977
VEH#133:MAINT
VEH#133:MAINT
042.9510.4240
159.18
VEH#129:MAINT
VEH#129:MAINT
042.9510.4240
151.17
Total
:
310.35
92560
10/21/2025
000662 HI WAY SAFETY INC

CITYWIDE REPLACEMENT SIGNS

CITYWIDE REPLACEMENT SIGNS
004.8310.4206
2,945.77
6TH & FAIRFAX:GUARDRAIL REPLACEMENT
6TH & FAIRFAX:GUARDRAIL RPLCMNT
004.8310.4570
8,276.86
Total
:
11,222.63
92561
10/21/2025
000207 KONICA MINOLTA
PD:COPIER LEASE-NOV

Page 31 of 310 ends

10/28/2025
Voucher List

CITY OF HIGHLAND
5 8:49:39AM
Page:

Bank code : wfb
Voucher Date Vendor Description/Account Amount
92561
10/21/2025
(Continued)
000207 KONICA MINOLTA
PD:COPIER LEASE-NOV
001.2000.4203
603.40
CITY HALL:COPIER LEASE-NOV
042.9510.4205
1,698.14
Total
:
2,301.54
92562
10/21/2025
001404 LOWE'S
CITY HALL:MISC SUPPLIES
CITY HALL:MISC SUPPLIES
042.9510.4070

81.85 CITY HALL:MISC SUPPLIES
CITY HALL:MISC SUPPLIES
042.9510.4070

29.50 CITY HALL:MISC SUPPLIES
CITY HALL:MISC SUPPLIES
042.9510.4070

55.70 CORP YARD:MISC SUPPLIES
CORP YARD:MISC SUPPLIES
004.8310.4206

70.50 CITY HALL:BLDG MAINT
CITY HALL:BLDG MAINT
042.9510.4070

80.78 LIBRARY:MAINT SUPPLIES
LIBRARY:MAINT SUPPLIES
001.6000.4070

89.56 CITY HALL:MISC SUPPLIES
CITY HALL:MISC SUPPLIES
042.9510.4070
107.44
FS#1:SUPPLIES FOR AIR COMPRESSOR SHED
FS#1:SUPPLIES FOR AIR COMPRESSOR SHED
029.2100.4070
326.40
FS#1:SUPPLIES FOR AIR COMPRESSOR SHED
028.2050.4070
326.40

TAPE FOR COMPOST EVENT

TAPE FOR COMPOST EVENT
001.4200.4200

15.33 Total
:
1,183.46

Page 32 of 310 ends

10/28/2025
Voucher List

CITY OF HIGHLAND
6 8:49:39AM
Page:

Bank code : wfb
Voucher Date Vendor Description/Account Amount
92563
10/21/2025
003334 MUSCO SPORTS LIGHTING, LLC
COMM PK:REMOTE EQUIP 11/25-11/26
COMM PK:REMOTE EQUIP 11/25-11/26
001.6000.4533
475.00
Total
:
475.00
92564
10/21/2025
006419 RMS ENGINEERING
DRA24-005 EROSION CONTROL REFUND
DRA24-005 EROSION CONTROL REFUND
051.1440
19,723.00
Total
:
19,723.00
92565
10/21/2025
001070 SAFETY-KLEEN SYSTEMS, INC.

PD:PARTS WASHING SVC
PD:PARTS WASHING SVC
001.2000.4245
340.44
Total
:
340.44
92566
10/21/2025
000022 SB CO AUDITOR/CONTROLLER

PARKING CITATIONS-SEP

PARKING CITATIONS-SEP
001.1700.4516
631.00
Total
:
631.00
92567
10/21/2025
005731 SITEONE LANDSCAPE SUPPLY, LLC
LMD 47-IRRIG SUPPLIES
LMD 47-IRRIG SUPPLIES
012.8500.4206
1,042.75
LMD 11:MISC IRRIG SUPPLIES
LMD 11:MISC IRRIG SUPPLIES
012.8500.4206
827.40
OAK CREEK PK:IRRIG PARTS
OAK CREEK PK:IRRIG PARTS
016.8540.4206
216.89
OAK CREEK PK:IRRIG PARTS
OAK CREEK PK:IRRIG PARTS
016.8540.4206
810.24
LMD 48-IRRIG SUPLLIES
LMD 48-IRRIG SUPLLIES
012.8500.4206
658.68
ROW:IRRIG REPAIRS
ROW:IRRIG REPAIRS
004.8310.4585
428.02

Page 33 of 310 ends

10/28/2025
Voucher List

CITY OF HIGHLAND
7 8:49:39AM
Page:

Bank code : wfb
Voucher Date Vendor Description/Account Amount
(Continued)
Total
:
3,983.98
92567
10/21/2025
005731
005731 SITEONE LANDSCAPE SUPPLY, LLC
92568
10/21/2025
000086 TYLER TECHNOLOGIES, INC
EERP 10/8/25-10/10/25
EERP 10/8/25-10/10/25
007.8330.4533
3,500.00
EERP MIGRATION 10/15/25-10/17/25
EERP MIGRATION 10/15/25-10/17/25
007.8330.4533
3,500.00
Total
:
7,000.00
92569
10/21/2025
000979 VERIZON WIRELESS

AIR CARDS-SEP

AIR CARDS-SEP
001.2000.4062

20.02 Total
:

20.02 92570
10/21/2025
001677 YMCA OF THE EAST VALLEY

MONTHLY REIMBURSEMENT-AUG

MONTHLY REIMBURSEMENT-AUG
001.6000.4526
44,375.00

MONTHLY REIMBURSEMENT-SEP

MONTHLY REIMBURSEMENT-SEP
001.6000.4526
44,375.00
Total
:
88,750.00
Bank total :
156,363.36
25 Vouchers for bank code
:
wfb
156,363.36
Total vouchers
:

Vouchers in this report
25

Page 34 of 310 ends

10/28/2025
Voucher List

CITY OF HIGHLAND
1 2:31:30PM
Page:

Bank code : wfb
Voucher Date Vendor Description/Account Amount
1077
10/31/2025
006436 PERS-MEDICAL

HEALTH INS NOV
ANTHEM SELECT HMO: Payment
001.1150
2,704.82
ANTHEM SELECT HMO: Payment
004.1150
119.22
ANTHEM SELECT HMO: Payment
041.1150
357.60
ANTHEM SELECT HMO: Payment
070.1150
119.14
BLUE SHIELD: Payment
001.1150
1,677.34
BLUE SHIELD: Payment
004.1150
1,483.05
BLUE SHIELD: Payment
010.1150
1,298.39
BLUE SHIELD: Payment
042.1150
1,180.98
KAISER: Payment
001.1150
5,929.74
KAISER: Payment
004.1150
1,464.64
KAISER: Payment
010.1150

46.32 KAISER: Payment
012.1150

92.65 KAISER: Payment
016.1150

92.65 KAISER: Payment
023.1150
138.98
KAISER: Payment
024.1150

21.38 KAISER: Payment
041.1150

46.33 KAISER: Payment
042.1150
1,158.14
KAISER: Payment

Page 35 of 310 ends

10/28/2025
Voucher List

CITY OF HIGHLAND
2 2:31:30PM
Page:

Bank code : wfb
Voucher Date Vendor Description/Account Amount
1077
10/31/2025
(Continued)
006436 PERS-MEDICAL
070.1150

46.33 PERS GOLD: Payment
001.1150
1,736.32
PERS GOLD: Payment
004.1150
1,128.60
PERS GOLD: Payment
010.1150
607.70
UNITED HEALTHCARE: Payment
001.1150
3,023.72
UNITED HEALTHCARE: Payment
004.1150
259.93
UNITED HEALTHCARE: Payment
012.1150
216.61
UNITED HEALTHCARE: Payment
016.1150
216.59
UNITED HEALTHCARE: Payment
023.1150

43.32 UNITED HEALTHCARE: Payment
070.1150
225.27

RETIRED PREMIUM NOV
041.9500.3515
1,800.00

ADMIN FEES
001.1450.3511

25.45 BLUE SHIELD POST TX-DP: Payment
042.1150
738.12
Total
:
27,999.33
1085
10/31/2025
000119 INTERNAL REVENUE SERVICE
FEDERAL TAXES: PAYMENT
FEDERAL TAXES: Payment
008.1120

9.90 FEDERAL TAXES: Payment
010.1120
772.71
FEDERAL TAXES: Payment
012.1120
177.15
FEDERAL TAXES: Payment
016.1120
177.12

Page 36 of 310 ends

10/28/2025
Voucher List

CITY OF HIGHLAND
3 2:31:30PM
Page:

Bank code : wfb
Voucher Date Vendor Description/Account Amount
1085
10/31/2025
(Continued)
000119 INTERNAL REVENUE SERVICE
FEDERAL TAXES: Payment
023.1120

78.29 FEDERAL TAXES: Payment
024.1120

12.28 FEDERAL TAXES: Payment
041.1120
584.35
FEDERAL TAXES: Payment
042.1120
1,212.38
FEDERAL TAXES: Payment
070.1120
866.25
SOCIAL SECURITY: Payment
001.1140
227.80
SOCIAL SECURITY: Payment
008.1140
128.92
SOCIAL SECURITY: Payment
042.1140

81.66 MEDICARE: Payment
001.1140
3,487.26
MEDICARE: Payment
004.1140
641.29
MEDICARE: Payment
008.1140

30.16 MEDICARE: Payment
010.1140
194.24
MEDICARE: Payment
012.1140

48.16 MEDICARE: Payment
016.1140

48.14 MEDICARE: Payment
023.1140

26.04 MEDICARE: Payment
024.1140

4.70 FEDERAL TAXES: Payment
004.1120
2,266.80
MEDICARE: Payment
041.1140
122.93

Page 37 of 310 ends

10/28/2025
Voucher List

CITY OF HIGHLAND
4 2:31:30PM
Page:

Bank code : wfb
Voucher Date Vendor Description/Account Amount
1085
10/31/2025
(Continued)
000119 INTERNAL REVENUE SERVICE
MEDICARE: Payment
042.1140
402.04
MEDICARE: Payment
070.1140
164.31
FEDERAL TAXES: Payment
001.1120
14,578.23
Total
:
26,343.11
1086
10/31/2025
006400 MISSION SQUARE PLAN SERVICES
MISSION SQ DEF COMP 457 TRAD: PAYMENT
MISSION SQ DEF COMP 457 TRAD: Payment
001.1170
6,226.20
MISSION SQ DEF COMP 457 TRAD: Payment
004.1170
1,612.13
MISSION SQ DEF COMP 457 TRAD: Payment
010.1170
464.98
MISSION SQ DEF COMP 457 TRAD: Payment
012.1170

14.51 MISSION SQ DEF COMP 457 TRAD: Payment
016.1170

14.49 MISSION SQ DEF COMP 457 TRAD: Payment
023.1170

23.75 MISSION SQ DEF COMP 457 TRAD: Payment
024.1170

12.00 MISSION SQ DEF COMP 457 TRAD: Payment
041.1170
185.36
MISSION SQ DEF COMP 457 TRAD: Payment
042.1170
525.25
MISSION SQ DEF COMP 457 TRAD: Payment
070.1170
215.09
MISSION SQ DEF COMP 457 ROTH: Payment
001.1170
170.01
MISSION SQ DEF COMP 457 ROTH: Payment
042.1170

29.99 Total
:
9,493.76
1087
10/31/2025
000004 PUBLIC EMPLOYEE RETIREMENT SYS
EPMC: PAYMENT
EPMC: Payment

Page 38 of 310 ends

10/28/2025
Voucher List

CITY OF HIGHLAND
5 2:31:30PM
Page:

Bank code : wfb
Voucher Date Vendor Description/Account Amount
1087
10/31/2025
(Continued)
000004 PUBLIC EMPLOYEE RETIREMENT SYS
001.1145
542.36
EPMC: Payment
004.1145

89.22 EPMC: Payment
023.1145

9.96 EPMC: Payment
024.1145

0.79 EPMC: Payment
041.1145

22.60 EPMC: Payment
042.1145

7.84 EPMC: Payment
070.1145

64.50 PERS: Payment
001.1145
19,034.21
PERS: Payment
004.1145
3,652.51
PERS: Payment
010.1145
1,090.14
PERS: Payment
012.1145
257.40
PERS: Payment
016.1145
257.37
PERS: Payment
023.1145
171.26
PERS: Payment
024.1145

26.49 PERS: Payment
041.1145
557.05
PERS: Payment
042.1145
2,192.72
PERS: Payment
070.1145
1,027.28
PERS SURVIVOR: Payment
001.1145

24.53 PERS SURVIVOR: Payment

Page 39 of 310 ends

10/28/2025
Voucher List

CITY OF HIGHLAND
6 2:31:30PM
Page:

Bank code : wfb
Voucher Date Vendor Description/Account Amount
1087
10/31/2025
(Continued)
000004 PUBLIC EMPLOYEE RETIREMENT SYS
004.1145

4.99 PERS SURVIVOR: Payment
010.1145

1.06 PERS SURVIVOR: Payment
012.1145

0.57 PERS SURVIVOR: Payment
016.1145

0.56 PERS SURVIVOR: Payment
023.1145

0.28 PERS SURVIVOR: Payment
024.1145

0.04 PERS SURVIVOR: Payment
041.1145

0.35 PERS SURVIVOR: Payment
042.1145

5.09 PERS SURVIVOR: Payment
070.1145

0.66 Total
:
29,041.83
1088
10/31/2025
000001 CALIF STATE EMPLOYMENT
STATE TAXES: PAYMENT
STATE TAXES: Payment
023.1130

20.87 STATE TAXES: Payment
024.1130

4.43 STATE TAXES: Payment
041.1130
228.12
STATE TAXES: Payment
042.1130
423.44
STATE TAXES: Payment
070.1130
301.05
STATE TAXES: Payment
016.1130

37.06 STATE TAXES: Payment
001.1130
6,045.29
STATE TAXES: Payment
004.1130
875.01

Page 40 of 310 ends

10/28/2025
Voucher List

CITY OF HIGHLAND
7 2:31:30PM
Page:

Bank code : wfb
Voucher Date Vendor Description/Account Amount
1088
10/31/2025
(Continued)
000001 CALIF STATE EMPLOYMENT
STATE TAXES: Payment
010.1130
354.42
STATE TAXES: Payment
012.1130

37.09 Total
:
8,326.78
92571
10/31/2025
006435 AMERITAS LIFE INSURANCE CORP
VISION - AMERITAS (EYEMED): PAYMENT
VISION - AMERITAS (EYEMED): Payment
001.1161

98.08 VISION - AMERITAS (EYEMED): Payment
004.1161

30.38 VISION - AMERITAS (EYEMED): Payment
010.1161

6.32 VISION - AMERITAS (EYEMED): Payment
012.1161

4.53 VISION - AMERITAS (EYEMED): Payment
016.1161

4.51 VISION - AMERITAS (EYEMED): Payment
023.1161

0.90 VISION - AMERITAS (EYEMED): Payment
024.1161

0.19 VISION - AMERITAS (EYEMED): Payment
070.1161

2.65 VISION - AMERITAS (VSP): Payment
001.1161
121.34
VISION - AMERITAS (VSP): Payment
004.1161

29.68 VISION - AMERITAS (VSP): Payment
010.1161

10.60 VISION - AMERITAS (VSP): Payment
012.1161

1.17 VISION - AMERITAS (VSP): Payment
016.1161

1.17 VISION - AMERITAS (VSP): Payment
024.1161

0.22 VISION - AMERITAS (VSP): Payment

Page 41 of 310 ends

10/28/2025
Voucher List

CITY OF HIGHLAND
8 2:31:30PM
Page:

Bank code : wfb
Voucher Date Vendor Description/Account Amount
92571
10/31/2025
(Continued)
006435 AMERITAS LIFE INSURANCE CORP
041.1161

9.77 VISION - AMERITAS (VSP): Payment
042.1161

2.95 VISION - AMERITAS (VSP): Payment
070.1161

3.64 Total
:
328.10
92572
10/31/2025
006434 AMERITAS LIFE INSURANCE CORP
DENTAL HMO - AMERITAS: PAYMENT
DENTAL HMO - AMERITAS: Payment
001.1160
125.94
DENTAL HMO - AMERITAS: Payment
004.1160

45.68 DENTAL HMO - AMERITAS: Payment
010.1160

23.36 DENTAL HMO - AMERITAS: Payment
012.1160

7.79 DENTAL HMO - AMERITAS: Payment
016.1160

7.77 DENTAL HMO - AMERITAS: Payment
023.1160

2.58 DENTAL HMO - AMERITAS: Payment
024.1160

0.36 DENTAL HMO - AMERITAS: Payment
070.1160

4.50 Total
:
217.98
92573
10/31/2025
006386 AMERITAS LIFE INSURANCE CORP
DENTAL PPO POST TX-AMERITAS: PAYMENT
DENTAL PPO POST TX-AMERITAS: Payment
001.1160

46.72 DENTAL PPO POST TX-AMERITAS: Payment
042.1160
121.08
DENTAL PPO - AMERITAS: Payment
001.1160
888.04
DENTAL PPO - AMERITAS: Payment
004.1160
133.80
DENTAL PPO - AMERITAS: Payment
010.1160

32.94

Page 42 of 310 ends

10/28/2025
Voucher List

CITY OF HIGHLAND
9 2:31:30PM
Page:

Bank code : wfb
Voucher Date Vendor Description/Account Amount
92573
10/31/2025
(Continued)
006386 AMERITAS LIFE INSURANCE CORP
DENTAL PPO - AMERITAS: Payment
012.1160

4.73 DENTAL PPO - AMERITAS: Payment
016.1160

4.73 DENTAL PPO - AMERITAS: Payment
024.1160

0.87 DENTAL PPO - AMERITAS: Payment
041.1160

27.57 DENTAL PPO - AMERITAS: Payment
042.1160
132.96
DENTAL PPO - AMERITAS: Payment
070.1160

10.72 Total
:
1,404.16
92574
10/31/2025
006388 COLONIAL LIFE & ACCIDENTAL INS
COLONIAL LIFE - ACCIDENT: PAYMENT
COLONIAL LIFE - ACCIDENT: Payment
001.1181
299.74
COLONIAL LIFE - ACCIDENT: Payment
004.1181

18.93 COLONIAL LIFE - ACCIDENT: Payment
012.1181

5.15 COLONIAL LIFE - ACCIDENT: Payment
016.1181

5.12 COLONIAL LIFE - ACCIDENT: Payment
023.1181

12.55 COLONIAL LIFE - ACCIDENT: Payment
024.1181

0.28 COLONIAL LIFE - ACCIDENT: Payment
041.1181

15.14 COLONIAL LIFE - ACCIDENT: Payment
070.1181

4.94 COLONIAL LIFE - CANCER: Payment
001.1181

57.80 COLONIAL LIFE - CANCER: Payment
004.1181

30.67 COLONIAL LIFE - CANCER: Payment

Page 43 of 310 ends

10/28/2025
Voucher List

CITY OF HIGHLAND
10 2:31:30PM
Page:

Bank code : wfb
Voucher Date Vendor Description/Account Amount
92574
10/31/2025
(Continued)
006388 COLONIAL LIFE & ACCIDENTAL INS
024.1181

0.63 COLONIAL - SPECIFIED DISEASE: Payment
001.1181

57.48 COLONIAL - SPECIFIED DISEASE: Payment
004.1181

19.99 COLONIAL - SPECIFIED DISEASE: Payment
024.1181

0.41 COLONIAL - VOL SHORT TERM DIS: Payment
001.1181
329.54
COLONIAL - VOL SHORT TERM DIS: Payment
004.1181

7.00 COLONIAL - VOL SHORT TERM DIS: Payment
010.1181

5.35 COLONIAL - VOL SHORT TERM DIS: Payment
023.1181

16.01 COLONIAL - VOL SHORT TERM DIS: Payment
041.1181

20.96 COLONIAL - VOL SHORT TERM DIS: Payment
070.1181

6.92 COLONIAL LIFE - VOL DENTAL: Payment
001.1181

30.46 COLONIAL LIFE - VOL DENTAL: Payment
004.1181

24.98 COLONIAL LIFE - VOL DENTAL: Payment
012.1181

18.01 COLONIAL LIFE - VOL DENTAL: Payment
016.1181

18.00 COLONIAL LIFE - VOL DENTAL: Payment
042.1181

13.87 COLONIAL LIFE - HOSPITAL CONFI: Payment
001.1181
284.44
COLONIAL LIFE - HOSPITAL CONFI: Payment
004.1181

4.88 COLONIAL LIFE - HOSPITAL CONFI: Payment
023.1181

24.58 COLONIAL LIFE - HOSPITAL CONFI: Payment

Page 44 of 310 ends

10/28/2025
Voucher List

CITY OF HIGHLAND
11 2:31:30PM
Page:

Bank code : wfb
Voucher Date Vendor Description/Account Amount
92574
10/31/2025
(Continued)
006388 COLONIAL LIFE & ACCIDENTAL INS
041.1181

14.62 COLONIAL LIFE - HOSPITAL CONFI: Payment
070.1181

4.90 Total
:
1,353.35
92575
10/31/2025
006387 LINCOLN FINANCIAL GROUP
GROUP AD&D - LINCOLN ER PAID: PAYMENT
GROUP AD&D - LINCOLN ER PAID: Payment
001.1184

0.05 GROUP AD&D - LINCOLN ER PAID: Payment
004.1184

0.22 GROUP AD&D - LINCOLN ER PAID: Payment
012.1184

0.05 GROUP AD&D - LINCOLN ER PAID: Payment
016.1184

0.05 GROUP AD&D - LINCOLN ER PAID: Payment
042.1184

0.10 GROUP LIFE - LINCOLN ER PAID: Payment
001.1184

0.29 GROUP LIFE - LINCOLN ER PAID: Payment
004.1184

1.31 GROUP LIFE - LINCOLN ER PAID: Payment
012.1184

0.29 GROUP LIFE - LINCOLN ER PAID: Payment
016.1184

0.29 GROUP LIFE - LINCOLN ER PAID: Payment
042.1184

0.69 SHORT TERM DISABILITY: Payment
001.1184

0.82 SHORT TERM DISABILITY: Payment
004.1184

3.69 SHORT TERM DISABILITY: Payment
012.1184

0.82 SHORT TERM DISABILITY: Payment
016.1184

0.82 SHORT TERM DISABILITY: Payment
042.1184

2.05 GROUP AD&D - LINCOLN ER PAID: PAYMENT

Page 45 of 310 ends

10/28/2025
Voucher List

CITY OF HIGHLAND
12 2:31:30PM
Page:

Bank code : wfb
Voucher Date Vendor Description/Account Amount
92575
10/31/2025
(Continued)
006387 LINCOLN FINANCIAL GROUP
GROUP AD&D - LINCOLN ER PAID: Payment
001.1184

44.97 GROUP AD&D - LINCOLN ER PAID: Payment
004.1184

9.31 VOL LONG TERM DIS LINCOLN: Payment
042.1184

21.39 VOL LONG TERM DIS LINCOLN: Payment
070.1184

19.72 VOLUNTARY LIFE LINCOLN: Payment
001.1184
343.07
VOLUNTARY LIFE LINCOLN: Payment
004.1184

73.97 VOLUNTARY LIFE LINCOLN: Payment
010.1184

16.96 VOLUNTARY LIFE LINCOLN: Payment
012.1184

0.09 VOLUNTARY LIFE LINCOLN: Payment
016.1184

0.09 VOLUNTARY LIFE LINCOLN: Payment
023.1184

9.79 VOLUNTARY LIFE LINCOLN: Payment
024.1184

0.40 VOLUNTARY LIFE LINCOLN: Payment
041.1184

7.91 VOLUNTARY LIFE LINCOLN: Payment
042.1184

12.32 VOLUNTARY LIFE LINCOLN: Payment
070.1184

17.82 SHORT TERM DISABILITY: Payment
001.1184
789.56
SHORT TERM DISABILITY: Payment
004.1184
161.88
SHORT TERM DISABILITY: Payment
010.1184

47.90 SHORT TERM DISABILITY: Payment
012.1184

14.51

Page 46 of 310 ends

10/28/2025
Voucher List

CITY OF HIGHLAND
13 2:31:30PM
Page:

Bank code : wfb
Voucher Date Vendor Description/Account Amount
92575
10/31/2025
(Continued)
006387 LINCOLN FINANCIAL GROUP
SHORT TERM DISABILITY: Payment
016.1184

14.51 SHORT TERM DISABILITY: Payment
023.1184

10.66 SHORT TERM DISABILITY: Payment
024.1184

1.08 SHORT TERM DISABILITY: Payment
041.1184

18.74 GROUP AD&D - LINCOLN ER PAID: Payment
010.1184

2.88 GROUP AD&D - LINCOLN ER PAID: Payment
012.1184

0.83 GROUP AD&D - LINCOLN ER PAID: Payment
016.1184

0.79 GROUP AD&D - LINCOLN ER PAID: Payment
023.1184

0.57 GROUP AD&D - LINCOLN ER PAID: Payment
024.1184

0.05 GROUP AD&D - LINCOLN ER PAID: Payment
041.1184

1.21 GROUP AD&D - LINCOLN ER PAID: Payment
042.1184

9.39 GROUP AD&D - LINCOLN ER PAID: Payment
070.1184

2.19 GROUP LIFE - LINCOLN ER PAID: Payment
001.1184
277.78
GROUP LIFE - LINCOLN ER PAID: Payment
004.1184

57.77 GROUP LIFE - LINCOLN ER PAID: Payment
010.1184

17.40 GROUP LIFE - LINCOLN ER PAID: Payment
012.1184

5.08 GROUP LIFE - LINCOLN ER PAID: Payment
016.1184

5.05 GROUP LIFE - LINCOLN ER PAID: Payment
023.1184

3.75

Page 47 of 310 ends

10/28/2025
Voucher List

CITY OF HIGHLAND
14 2:31:30PM
Page:

Bank code : wfb
Voucher Date Vendor Description/Account Amount
92575
10/31/2025
(Continued)
006387 LINCOLN FINANCIAL GROUP
GROUP LIFE - LINCOLN ER PAID: Payment
024.1184

0.39 GROUP LIFE - LINCOLN ER PAID: Payment
041.1184

7.67 GROUP LIFE - LINCOLN ER PAID: Payment
042.1184

58.25 GROUP LIFE - LINCOLN ER PAID: Payment
070.1184

13.29 VOL LONG TERM DIS LINCOLN: Payment
001.1184
607.39
VOL LONG TERM DIS LINCOLN: Payment
004.1184
185.30
VOL LONG TERM DIS LINCOLN: Payment
010.1184

38.69 VOL LONG TERM DIS LINCOLN: Payment
012.1184

4.40 VOL LONG TERM DIS LINCOLN: Payment
016.1184

4.40 VOL LONG TERM DIS LINCOLN: Payment
023.1184

13.65 VOL LONG TERM DIS LINCOLN: Payment
024.1184

1.28 VOL LONG TERM DIS LINCOLN: Payment
041.1184

13.78 SHORT TERM DISABILITY: Payment
070.1184

36.90 SHORT TERM DISABILITY: Payment
042.1184
172.60
Total
:
3,190.92
Bank total :
107,699.32
10 Vouchers for bank code
:
wfb
107,699.32
Total vouchers
:

Vouchers in this report
10

Page 48 of 310 ends

10/28/2025
Voucher List

CITY OF HIGHLAND
15 2:31:30PM
Page:

Bank code : wfb
Voucher Date Vendor Description/Account Amount

Page 49 of 310 ends

11/04/2025
Voucher List

CITY OF HIGHLAND
1 10:42:52AM
Page:

Bank code : wfb
Voucher Date Vendor Description/Account Amount
92576
11/4/2025
004945 ABOVE ALL NAMES CONSTRUCTION
SB1#4:SIDEWALK CONCRETE REPAIR
SB1#4:SIDEWALK CONCRETE REPAIR
004.8310.4591
87,553.07
Total
:
87,553.07
92577
11/4/2025
005737 AGA ENGINEERS, INC.

ON CALL TRAFFIC ENG SVC-SEP

ON CALL TRAFFIC ENG SVC-SEP
020.8440.4550
940.00

TS MONITORING-SEP

TS MONITORING-SEP
020.8440.4550
3,200.00
Total
:
4,140.00
92578
11/4/2025
005771 AMAZON CAPITAL SERVICES
STAFF EVENTS:SUPPLIES FOR HOLIDAY PARTY
STAFF EVENTS:SUPPLIES FOR HOLIDAY PARTY
001.1600.4337
273.45

VOL DINNER SIGNS

VOL DINNER SIGNS
001.6020.4336

76.48 SAFETY SUPPLIES TO STOCK EOC

SAFETY SUPPLIES TO STOCK EOC
041.9500.4349
1,302.90
Total
:
1,652.83
92579
11/4/2025
006389 AMERIFLEX
FSA:MORGAN 10/29/25
FSA:MORGAN 10/29/25
001.1182

87.87 Total
:

87.87 92580
11/4/2025
005516 BASE HILL, INC.

JANITORIAL SVC-OCT

CITY HALL-OCT
042.9510.4504
1,808.80
CC-OCT
042.9510.4504
360.14

AURANTIA PARK-OCT
001.6000.4504
1,683.73

COMMUNITY PARK-OCT

Page 50 of 310 ends

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Voucher List

CITY OF HIGHLAND
2 10:42:52AM
Page:

Bank code : wfb
Voucher Date Vendor Description/Account Amount
92580
11/4/2025
(Continued)
005516 BASE HILL, INC.
001.6000.4504
2,759.98

POLICE DEPT-OCT
001.2000.4504
1,250.64
Total
:
7,863.29
92581
11/4/2025
003445 BOOT BARN, INC.

UNIFORM BOOT:RAMOS
UNIFORM BOOT:RAMOS
001.4200.4249
138.65
UNIFORM BOOT:WILSON
UNIFORM BOOT:WILSON
001.4200.4249
171.00
Total
:
309.65
92582
11/4/2025
006448 BURKE,WILLIAMS & SORENSEN,LLP
APPEAL OF ADMIN CIT NO#15255
APPEAL OF ADMIN CIT NO#15255
001.4600.4520
1,007.50
Total
:
1,007.50
92583
11/4/2025
005553 CLARK PEST CONTROL OF STOCKTON
FS#3:PEST CONTROL
FS#3:PEST CONTROL
028.2050.4589

28.00 FS#3:PEST CONTROL
029.2100.4589

28.00 FS#2:PEST CONTROL
FS#2:PEST CONTROL
028.2050.4589
600.00
FS#2:PEST CONTROL
029.2100.4589
600.00
Total
:
1,256.00
92584
11/4/2025
000143 COMMUNITY WORKS DESIGN GROUP
DRA21007 PLAN CHECK-SEP
DRA21007 PLAN CHECK-SEP
001.4100.4547
495.80
DRA23008 PLAN CHECK-SEP
DRA23008 PLAN CHECK-SEP
001.4100.4547
493.00
CUP23014 PLAN CHECK-SEP

Page 51 of 310 ends

11/04/2025
Voucher List

CITY OF HIGHLAND
3 10:42:52AM
Page:

Bank code : wfb
Voucher Date Vendor Description/Account Amount
92584
11/4/2025
(Continued)
000143 COMMUNITY WORKS DESIGN GROUP
CUP23014 PLAN CHECK-SEP
001.4100.4547
493.00
CUP23006 PLAN CHECK-SEP
CUP23006 PLAN CHECK-SEP
001.4100.4547

77.50 STR25002 DES RDA07-SEP
STR25002 DES RDA07-SEP
001.4100.4547
480.00
TTM25004(DRA25006)PLAN CHECK-SEP
TTM25004(DRA25006)PLAN CHECK-SEP
001.4100.4547
414.80
Total
:
2,454.10
92585
11/4/2025
000085 EAST VALLEY WATER DISTRICT
LMD 04-OCT
LMD 04-OCT
012.8500.4030

76.89 POLICE STATION-OCT

POLICE STATION-OCT
001.2000.4030
228.86

POLICE STATION-OCT

POLICE STATION-OCT
001.2000.4030
2,874.24
LMD 29-OCT
LMD 29-OCT
012.8500.4030
193.32

CITY HALL-OCT

CITY HALL-OCT
042.9510.4030
354.91
LMD 15A-OCT
LMD 15A-OCT
012.8500.4030
415.69
LMD 07-OCT
LMD 07-OCT
012.8500.4030
109.37

BASELINE MEDIAN-OCT

BASELINE MEDIAN-OCT
004.8310.4030
277.79

Page 52 of 310 ends

11/04/2025
Voucher List

CITY OF HIGHLAND
4 10:42:52AM
Page:

Bank code : wfb
Voucher Date Vendor Description/Account Amount
92585
11/4/2025
(Continued)
000085 EAST VALLEY WATER DISTRICT
FS#1-OCT
FS#1-OCT
029.2100.4030

80.96 FS#1-OCT
028.2050.4030

80.96 LMD 21B-OCT
LMD 21B-OCT
012.8500.4030
395.46
FS#2-OCT
FS#2-OCT
029.2100.4030
153.63
FS#2-OCT
028.2050.4030
153.63

AURANTIA PK-OCT

AURANTIA PK-OCT
001.6000.4030
2,211.19
LMD 44-OCT
LMD 44-OCT
012.8500.4030
1,881.11
LMD 15-B-OCT
LMD 15-B-OCT
012.8500.4030
371.75
FS#3 FS-OCT
FS#3 FS-OCT
029.2100.4030

11.26 FS#3 FS-OCT
028.2050.4030

11.25 FS#2 FS-OCT
FS#2 FS-OCT
029.2100.4030

11.65 FS#2 FS-OCT
028.2050.4030

11.65 BASELINE MEDIAN-OCT

BASELINE MEDIAN-OCT
004.8310.4030
509.93
LMD 73-OCT
LMD 73-OCT

Page 53 of 310 ends

11/04/2025
Voucher List

CITY OF HIGHLAND
5 10:42:52AM
Page:

Bank code : wfb
Voucher Date Vendor Description/Account Amount
92585
11/4/2025
(Continued)
000085 EAST VALLEY WATER DISTRICT
012.8500.4030

86.03 LMD 37-OCT
LMD 37-OCT
012.8500.4030
443.69
FS#3 DOM-
FS#3 DOM-OCT
028.2050.4030
369.36
FS#3 DOM-OCT
029.2100.4030
369.36
LMD 21-A-OCT
LMD 21-A-OCT
012.8500.4030
116.92

POLICE STATION-OCT

POLICE STATION-OCT
001.2000.4030

22.51 FS#3 IRR-OCT
FS#3 IRR-OCT
029.2100.4030

38.45 FS#3 IRR-OCT
028.2050.4030

38.44 BOULDER MEDIAN-OCT

BOULDER MEDIAN-OCT
004.8310.4030
1,569.11

POLICE STATION-OCT

POLICE STATION-OCT
001.2000.4030

22.51 CITY HALL FS-OCT

CITY HALL FS-OCT
042.9510.4030

21.11 Total
:
13,512.99
92586
11/4/2025
002190 ENGINEERING RESOURCES OF SO CA
TRA20001 CE RTP-SEP
TRA20001 CE RTP-SEP
030.8495.6816
24,331.64
Total
:
24,331.64
92587
11/4/2025
002617 FERGUSON ENTERPRISES LLC
PD:PLUMBING REPAIR

Page 54 of 310 ends

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Voucher List

CITY OF HIGHLAND
6 10:42:52AM
Page:

Bank code : wfb
Voucher Date Vendor Description/Account Amount
92587
11/4/2025
(Continued)
002617 FERGUSON ENTERPRISES LLC
PD:PLUMBING REPAIR
001.2000.4070
167.48
Total
:
167.48
92588
11/4/2025
005018 FLYERS ENERGY, LLC

FUEL-OCT

FUEL-OCT
001.2000.4220
3,771.30

FUEL-OCT
001.4600.4220
201.04

FUEL-OCT
001.6000.4220
128.26

FUEL-OCT
004.8310.4220
481.13

FUEL-OCT
028.2050.4220
749.95

FUEL-OCT
029.2100.4220
749.95

FUEL-OCT
042.9510.4220

32.08 Total
:
6,113.71
92589
11/4/2025
006146 FM THOMAS AIR CONDITIONING
LIBRARY:HVAC REPAIR
LIBRARY:HVAC REPAIR
001.6000.4588
3,947.30
LIBRARY:HVAC REPAIR
LIBRARY:HVAC REPAIR
001.6000.4588
3,998.90
Total
:
7,946.20
92590
11/4/2025
002845 GRAINGER INC
CORP YARD:MISC SUPPLIES
CORP YARD:MISC SUPPLIES
004.8310.4206
133.15
Total
:
133.15
92591
11/4/2025
002710 HERNANDEZ, KROONE & ASSOCIATES
STR18001 CM RDA07-AUG
STR18001 CM RDA07-AUG
010.3830.6550
1,353.75

Page 55 of 310 ends

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Voucher List

CITY OF HIGHLAND
7 10:42:52AM
Page:

Bank code : wfb
Voucher Date Vendor Description/Account Amount
92591
11/4/2025
(Continued)
002710 HERNANDEZ, KROONE & ASSOCIATES
STR18001 CM RDA07-SEP
STR18001 CM RDA07-SEP
010.3830.6550
375.00
BRG07001 NP RDA07-AUG
BRG07001 NP RDA07-AUG
010.3830.6813
4,320.00
BRG12001 PM GCF-AUG
BRG12001 PM GCF-AUG
023.3890.6813
7,296.00
ICH17004 NP GCF-AUG
ICH17004 NP GCF-AUG
023.3890.6813
384.00
STR17002 PE CCF(2017)PE-AUG
STR17002 PE CCF(2017)PE-AUG
027.8490.6550
5,616.00
Total
:
19,344.75
92592
11/4/2025
000662 HI WAY SAFETY INC
TRA20001 GCF-SEP
TRA20001 GCF-SEP
023.3890.6816
1,584.84
Total
:
1,584.84
92593
11/4/2025
000541 IIMC
ANNUAL DUES:MUNOZ
ANNUAL DUES:MUNOZ
001.1200.4310
235.00
Total
:
235.00
92594
11/4/2025
000127 K & L HARDWARE
CORP YARD:MISC SUPPLIES
CORP YARD:MISC SUPPLIES
004.8310.4206

91.53 CORP YARD:BATTERY
CORP YARD:BATTERY
004.8310.4206

8.61 FS#2:MISC SUPPLIES
FS#2:MISC SUPPLIES
028.2050.4240

15.46 FS#2:MISC SUPPLIES

Page 56 of 310 ends

11/04/2025
Voucher List

CITY OF HIGHLAND
8 10:42:52AM
Page:

Bank code : wfb
Voucher Date Vendor Description/Account Amount
92594
11/4/2025
(Continued)
000127 K & L HARDWARE
029.2100.4240

15.46 Total
:
131.06
92595
11/4/2025
000145 MATICH CORPORATION
STR22002 PPE#3 CON RET MSRI
STR22002 PPE#3 CON RET MSRI
017.1350
8,321.50
STR22002 PPE#3 CON RET CRG
STR22002 PPE#3 CON RET CRG
030.1350
32,272.15
OLA23002 PPE#4 CON SB1-OCT
OLA23002 PPE#4 CON SB1-OCT
004.8310.6550
40,812.80
OLA23002 PPE#4 CON RET SB1-OCT
OLA23002 PPE#4 CON RET SB1-OCT
004.1350
-2,040.64
Total
:
79,365.81
92596
11/4/2025
001439 OFFICE SOLUTIONS
30% RECYCLED 11 X 17 COPY PAPER
30% RECYCLED 11 X 17 COPY PAPER
042.9510.4200

93.80 Total
:

93.80 92597
11/4/2025
005326 RP LANDSCAPE & IRRIGATION

LMD LANDSCAPING MAINT-OCT
LMD 00 BASELINE LANDSCAPING MAINT-OCT
012.8500.4585
330.60
LMD 00 YARNELL LANDSCAPING MAINT-OCT
012.8500.4585
202.11
LMD 01 LANDSCAPING MAINT-OCT
012.8500.4585
172.90
LMD 01B LANDSCAPING MAINT-OCT
012.8500.4585
172.90
LMD 02 LANDSCAPING MAINT-OCT
012.8500.4585
797.90
LMD 03A-OCT
012.8500.4585
155.37
LMD 03B-OCT
012.8500.4585
155.37

Page 57 of 310 ends

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Voucher List

CITY OF HIGHLAND
9 10:42:52AM
Page:

Bank code : wfb
Voucher Date Vendor Description/Account Amount
92597
11/4/2025
(Continued)
005326 RP LANDSCAPE & IRRIGATION
LMD 04-OCT
012.8500.4585

46.73 LMD 05-OCT
012.8500.4585

97.34 LMD 07-OCT
012.8500.4585

85.27 LMD 08-OCT
012.8500.4585
192.76
LMD 09-OCT
012.8500.4585
1,174.07
LMD 10-OCT
012.8500.4585
2,288.54
LMD 11-OCT
012.8500.4585
547.89
LMD 13-OCT
012.8500.4585
143.69
LMD 15-OCT
012.8500.4585
529.20
LMD 16-OCT
012.8500.4585

56.07 LMD 17-OCT
012.8500.4585
711.44
LMD 20 BASELINE-OCT
012.8500.4585
220.79
LMD 20 STREATER-OCT
012.8500.4585
171.72
LMD 21-OCT
012.8500.4585
169.66
LMD 22-OCT
012.8500.4585
202.10
LMD 24-OCT
012.8500.4585

75.93 LMD 25-OCT
012.8500.4585
213.78
LMD 29-OCT
012.8500.4585
213.78

Page 58 of 310 ends

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Voucher List

CITY OF HIGHLAND
10 10:42:52AM
Page:

Bank code : wfb
Voucher Date Vendor Description/Account Amount
92597
11/4/2025
(Continued)
005326 RP LANDSCAPE & IRRIGATION
LMD 30-OCT
012.8500.4585
867.98
LMD 31-OCT
012.8500.4585
575.93
LMD 34-OCT
012.8500.4585
330.60
LMD 35-OCT
012.8500.4585
239.49
LMD 36-OCT
012.8500.4585
353.97
LMD 37-OCT
012.8500.4585
435.74
LMD 39-OCT
012.8500.4585
558.40
LMD 43-OCT
012.8500.4585
202.10
LMD 44-OCT
012.8500.4585
2,996.49
LMD 47-OCT
012.8500.4585
232.47
LMD 48-OCT
012.8500.4585
2,445.09
LMD 54-OCT
012.8500.4585
625.00
LMD 55-OCT
012.8500.4585
552.56
LMD 59-OCT
012.8500.4585

68.92 LMD 61-OCT
012.8500.4585
389.01
LMD 63-OCT
012.8500.4585
143.69
LMD 70-OCT
012.8500.4585
669.39
LMD 76-OCT
012.8500.4585
202.10

Page 59 of 310 ends

11/04/2025
Voucher List

CITY OF HIGHLAND
11 10:42:52AM
Page:

Bank code : wfb
Voucher Date Vendor Description/Account Amount
92597
11/4/2025
(Continued)
005326 RP LANDSCAPE & IRRIGATION
LMD 68-OCT
012.8500.4585
599.29
LMD 69-OCT
012.8500.4585
137.84
LMD 73-OCT
012.8500.4585
313.08
LMD 79-OCT
012.8500.4585
294.12

POLICE STATION LANDSCAPE MAINT-OCT

POLICE STATION LANDSCAPE MAINT-OCT
001.2000.4585
579.00

CITY HALL LANDSCAPING MAINT-OCT
042.9510.4585
579.00

LIBRARY LANDSCAPING MAINT-OCT
001.6000.4585
694.80

YMCA LANDSCAPING MAINT-OCT
001.6000.4585
694.80

CORP YARD LANDSCAPING MAINT-OCT
004.8310.4585
463.20

AURANTIA PK LANDSCAPING MAINT-OCT
001.6000.4585
1,080.41

COMMUNITY PK LANDSCAPING MAINT-OCT
001.6000.4585
4,274.18

CANYON OAK PK LANDSCAPING MAINT-OCT
016.8540.4585
412.25

CUNNINGHAM PK LANDSCAPING MAINT-OCT
016.8540.4585
524.57

SEELEY PK LANDSCAPING MAINT-OCT
016.8540.4585
346.24

OAK CREEK PK LANDSCAPING MAINT-OCT
016.8540.4585
643.84

MEMORIAL PK LANDSCAPING MAINT-OCT
001.6000.4585
463.20

BOULDER MEDIAN LANDSCAPING MAINT-OCT
004.8310.4585
2,867.21
Total
:
35,983.87

Page 60 of 310 ends

11/04/2025
Voucher List

CITY OF HIGHLAND
12 10:42:52AM
Page:

Bank code : wfb
Voucher Date Vendor Description/Account Amount
92598
11/4/2025
000030 SAN BERNARDINO COUNTY SHERIFFS
CAL ID SERVICE FEE 23/24
CAL ID SERVICE FEE 23/24
001.2000.4236

50.00 CAL ID SERVICE FEE 24/25
CAL ID SERVICE FEE 24/25
001.2000.4236
104.00
Total
:
154.00
92599
11/4/2025
000204 SOCALGAS
FS#2-OCT
FS#2-OCT
028.2050.4020

37.19 FS#2-OCT
029.2100.4020

37.19 CITY HALL-OCT

CITY HALL-OCT
042.9510.4020

10.83 POLICE-OCT

POLICE-OCT
001.2000.4020
2,011.49
FS#3-OCT
FS#3-OCT
028.2050.4020

36.13 FS#3-OCT
029.2100.4020

36.13 FS#1-OCT
FS#1-OCT
028.2050.4020

35.56 FS#1-OCT
029.2100.4020

35.56 Total
:
2,240.08
92600
11/4/2025
006450 SORIA, MARK
BP#20250882 WRONG FEES CHARGED
BP#20250882 WRONG FEES CHARGED
001.1450.7610
1,895.00
Total
:
1,895.00
92601
11/4/2025
000203 SOUTHERN CALIFORNIA EDISON

POLICE STATION-OCT

Page 61 of 310 ends

11/04/2025
Voucher List

CITY OF HIGHLAND
13 10:42:52AM
Page:

Bank code : wfb
Voucher Date Vendor Description/Account Amount
92601
11/4/2025
(Continued)
000203 SOUTHERN CALIFORNIA EDISON
001.2000.4010
8,176.82

EVC STATIONS-OCT

EVC STATIONS-OCT
042.9510.4012
7,504.62

CITY HALL-OCT

CITY HALL-OCT
042.9510.4010
1,571.57

CORP YARD-OCT

CORP YARD-OCT
004.8310.4010
800.94
FS#1-3-OCT
FS#3-OCT
028.2050.4010
971.08
FS#3-OCT
029.2100.4010
971.08
FS#1-SEP
028.2050.4010
538.80
FS#1-SEP
029.2100.4010
538.80
FS#2-SEP
028.2050.4010
620.72
FS#2-SEP
029.2100.4010
620.72
LS3:VARIOUS-OCT
LS3:VARIOUS-OCT
013.8510.4011
314.89

BASELINE MEDIAN-OCT

BASELINE MEDIAN-OCT
004.8310.4010

88.75 LIBRARY/ELC-OCT

LIBRARY/ELC-OCT
001.6000.4010
6,842.95
SIGNALS:VARIOUS-OCT
SIGNALS:VARIOUS-OCT
004.8310.4580
173.68
LS3-27477 1/2 BASELINE ST-OCT
LS3-27477 1/2 BASELINE ST-OCT

Page 62 of 310 ends

11/04/2025
Voucher List

CITY OF HIGHLAND
14 10:42:52AM
Page:

Bank code : wfb
Voucher Date Vendor Description/Account Amount
92601
11/4/2025
(Continued)
000203 SOUTHERN CALIFORNIA EDISON
013.8510.4011

17.44 Total
:
29,752.86
92602
11/4/2025
000203 SOUTHERN CALIFORNIA EDISON
SIGNALS:VARIOUS-SEP
SIGNALS:VARIOUS-SEP
004.8310.4580
3,610.44

COMM PK-SEP

COMM PK-SEP
001.6000.4010
1,259.97

LMD-VARIOUS
LMD 10-SEP
012.8500.4010

17.23 LMD 22-SEP
012.8500.4010

15.20 LMD 03-SEP
012.8500.4010

14.13 LMD 16-SEP
012.8500.4010

14.73 LMD 20-SEP
012.8500.4010

15.20 LMD 02-SEP
012.8500.4010

14.97 LMD 35-SEP
012.8500.4010

14.97 LMD 01-SEP
012.8500.4010

14.97 LMD 31-SEP
012.8500.4010

15.20 LMD 21-SEP
012.8500.4010

15.20 LMD 00-SEP
012.8500.4010

15.20 LMD 15-SEP
012.8500.4010

30.40 LMD 02-SEP
012.8500.4010

30.17 LMD 04-SEP

Page 63 of 310 ends

11/04/2025
Voucher List

CITY OF HIGHLAND
15 10:42:52AM
Page:

Bank code : wfb
Voucher Date Vendor Description/Account Amount
92602
11/4/2025
(Continued)
000203 SOUTHERN CALIFORNIA EDISON
012.8500.4010

15.20 LMD 07-SEP
012.8500.4010

13.89 LMD 06-SEP
012.8500.4010

14.03 LMD 05-SEP
012.8500.4010

14.73 LMD 11-SEP
012.8500.4010

15.20 LMD 02-OCT
012.8500.4010

14.97 LMD 34-OCT
012.8500.4010

15.20 LMD 36-SEP
012.8500.4010
-25.83
LMD 44-SEP
012.8500.4010

15.42 LMD 17-SEP
012.8500.4010

23.00 LMD 47-SEP
012.8500.4010

15.42 LMD 29-SEP
012.8500.4010

15.20 LMD 08-SEP
012.8500.4010

15.20 LMD 09-SEP
012.8500.4010

15.20 LMD 68/69-SEP
012.8500.4010
-39.65
LMD 20-SEP
012.8500.4010

15.20 LMD 76-SEP
012.8500.4010
-40.79
LMD 10-SEP
012.8500.4010

25.68 LMD 30-SEP

Page 64 of 310 ends

11/04/2025
Voucher List

CITY OF HIGHLAND
16 10:42:52AM
Page:

Bank code : wfb
Voucher Date Vendor Description/Account Amount
92602
11/4/2025
(Continued)
000203 SOUTHERN CALIFORNIA EDISON
012.8500.4010

15.42 LMD 37-SEP
012.8500.4010

15.20 LMD 73-SEP
012.8500.4010
-41.05
LMD 48B-SEP
012.8500.4010

15.20 LMD 48C-SEP
012.8500.4010

15.42 LMD 70-SEP
012.8500.4010
-39.85
LMD 13-SEP
012.8500.4010

14.03 LMD 55-SEP
012.8500.4010

14.97 Total
:
5,244.59
92603
11/4/2025
004920 TKE ENGINEERING

GENERAL INSP-JUL

GENERAL INSP-JUL
001.3200.4551
110.00
EPA25001 MISC PERMITS/INSP-JUL
EPA25001 MISC PERMITS/INSP-JUL
001.3200.4551
226.00
34225003 EVWD MISC PERMITS/INSP-JUL
34225003 EVWD MISC PERMITS/INSP-JUL
001.3200.4551
1,186.50

EVWD PERMITS/INSP FIXED FEE-JUL

EVWD PERMITS/INSP FIXED FEE-JUL
001.3200.4551
452.00

AT&T PERMITS/INSP FIXED FEES-JUL

AT&T PERMITS/INSP FIXED FEES-JUL
001.3200.4551
1,130.00
35025014 AT&T MISC PEMITS/INSP-JUL
35025014 AT&T MISC PEMITS/INSP-JUL
001.3200.4551
169.50

SCG PEMITS/INSP FIXED FEE-JUL

Page 65 of 310 ends

11/04/2025
Voucher List

CITY OF HIGHLAND
17 10:42:52AM
Page:

Bank code : wfb
Voucher Date Vendor Description/Account Amount
92603
11/4/2025
(Continued)
004920 TKE ENGINEERING
001.3200.4551
2,712.00
35125014 SCG MISC PERMITS/INSP-JUL
35125014 SCG MISC PERMITS/INSP-JUL
001.3200.4551
1,186.50

SCE PERMITS/INSP FIXED FEES-JUL

SCE PERMITS/INSP FIXED FEES-JUL
001.3200.4551
734.50
35324120 SCE MISC PERMITS/INSP-JUL
35324120 SCE MISC PERMITS/INSP-JUL
001.3200.4551
226.00
35325003 SCE MISC PEMITS/INSP-JUL
35325003 SCE MISC PEMITS/INSP-JUL
001.3200.4551
113.00

SCE PERMITS/INSP FIXED FEE-JUL

SCE PERMITS/INSP FIXED FEE-JUL
001.3200.4551
734.50

SPECTRUM PERMITS/INSP FIXED FEE-JUL

SPECTRUM PERMITS/INSP FIXED FEE-JUL
001.3200.4551
113.00

MISC PEMITS/INSP-JUL

MISC PEMITS/INSP-JUL
001.3200.4551
113.00
STI25004 MISC PERMITS/INSP-JUL
STI25004 MISC PERMITS/INSP-JUL
001.3200.4551
169.50

GENERAL ENG SVCS-AUG

GENERAL ENG SVCS-AUG
023.3890.4550
1,401.50
SLC25001 MISC PERMITS/INSP-AUG
SLC25001 MISC PERMITS/INSP-AUG
001.3200.4551
390.00
PGC24004 MISC PERMITS/INSP-AUG
PGC24004 MISC PERMITS/INSP-AUG
001.3200.4551
390.00
FMR25001 MISC PERMITS/INSP-AUG
FMR25001 MISC PERMITS/INSP-AUG
001.3200.4551
785.00

Page 66 of 310 ends

11/04/2025
Voucher List

CITY OF HIGHLAND
18 10:42:52AM
Page:

Bank code : wfb
Voucher Date Vendor Description/Account Amount
92603
11/4/2025
(Continued)
004920 TKE ENGINEERING
GPR25002 MISC PERMITS/INSP-AUG
GPR25002 MISC PERMITS/INSP-AUG
001.3200.4551
2,860.00
RGC25002 MISC PERMITS/INSP-AUG
RGC25002 MISC PERMITS/INSP-AUG
001.3200.4551
520.00
HYD25003 MISC PERMITS/INSP-AUG
HYD25003 MISC PERMITS/INSP-AUG
001.3200.4551
1,170.00
RGC25003 MISC PERMITS/INSP-AUG
RGC25003 MISC PERMITS/INSP-AUG
001.3200.4551
1,430.00
STC25002 MISC PERMITS/INSP-AUG
STC25002 MISC PERMITS/INSP-AUG
001.3200.4551
3,120.00
STI21002 MISC PERMITS/INSP-AUG
STI21002 MISC PERMITS/INSP-AUG
001.3200.4551
678.00
STI22008 MISC PERMITS/INSP-AUG
STI22008 MISC PERMITS/INSP-AUG
001.3200.4551
226.00
PGI24005 MISC PERMITS/INSP-AUG
PGI24005 MISC PERMITS/INSP-AUG
001.3200.4551
1,017.00
PGI24010 MISC PERMITS/INSP-AUG
PGI24010 MISC PERMITS/INSP-AUG
001.3200.4551
621.50
STI24005 MISC PERMITS/INSP-AUG
STI24005 MISC PERMITS/INSP-AUG
001.3200.4551
395.50
EXE25005 MISC PERMITS/INSP-AUG
EXE25005 MISC PERMITS/INSP-AUG
001.3200.4551
226.00
PGI25004 MISC PERMITS/INSP-AUG
PGI25004 MISC PERMITS/INSP-AUG
001.3200.4551
452.00
STI25003 MISC PERMITS/INSP-AUG

Page 67 of 310 ends

11/04/2025
Voucher List

CITY OF HIGHLAND
19 10:42:52AM
Page:

Bank code : wfb
Voucher Date Vendor Description/Account Amount
92603
11/4/2025
(Continued)
004920 TKE ENGINEERING
STI25003 MISC PERMITS/INSP-AUG
001.3200.4551
960.50
PGI25003 MISC PERMITS/INSP-AUG
PGI25003 MISC PERMITS/INSP-AUG
001.3200.4551
904.00
RGI24004 MISC PERMITS/INSP-AUG
RGI24004 MISC PERMITS/INSP-AUG
001.3200.4551
452.00
SWK19001 NP MSRI-AUG
SWK19001 NP MSRI-AUG
017.8350.6545
20,637.50
Total
:
48,012.50
92604
11/4/2025
000086 TYLER TECHNOLOGIES, INC
CITY HALL:EERP HARDWARE
CITY HALL:EERP HARDWARE
007.8330.4533
2,573.09
Total
:
2,573.09
92605
11/4/2025
006449 VIRGEN, LUIS A
BP#20251121 REFUND
BP#20251121 REFUND
008.8340.9543

2.30 BP#20251121 REFUND
001.1450.7600
135.00
BP#20251121 REFUND
001.1450.7630

1.00 BP#20251121 REFUND
001.1450.7600

60.00 Total
:
198.30
92606
11/4/2025
000237 WILLDAN ASSOCIATES

CODE ENFORCEMENT-SEP

CODE ENFORCEMENT-SEP
001.4600.4538
12,000.00
Total
:
12,000.00
92607
11/4/2025
001677 YMCA OF THE EAST VALLEY

CDBG MONTHLY REIMB-SEP

CDBG MONTHLY REIMB-SEP
006.8400.4348
3,162.40

Page 68 of 310 ends

11/04/2025
Voucher List

CITY OF HIGHLAND
20 10:42:52AM
Page:

Bank code : wfb
Voucher Date Vendor Description/Account Amount
92607
11/4/2025
(Continued)
001677 YMCA OF THE EAST VALLEY

AFTER SCHOOL PROGRAM-SEP

AFTER SCHOOL PROGRAM-SEP
001.1450.4525
2,100.00
Total
:
5,262.40
92608
11/4/2025
006001 YUNEX LLC

TS RESPONSE CALL OUTS-SEP

TS RESPONSE CALL OUTS-SEP
004.8310.4580
5,026.88

TRAFFIC SIGNAL MAINT-SEP

TRAFFIC SIGNAL MAINT-SEP
004.8310.4580
3,827.00
Total
:
8,853.88
Bank total :
411,455.31
33 Vouchers for bank code
:
wfb
411,455.31
Total vouchers
:

Vouchers in this report
33

Page 69 of 310 ends

11/10/2025
Voucher List

CITY OF HIGHLAND
1 10:47:31AM
Page:

Bank code : wfb
Voucher Date Vendor Description/Account Amount
92609
11/11/2025
004206 #1 SON PLUMBING INC
YMCA:WATER LEAK REPAIR
YMCA:WATER LEAK REPAIR
001.6000.4030
150.00
Total
:
150.00
92610
11/11/2025
000014 ALL CITY MANAGEMENT SERVICES
CROSSING GUARD SVC:10/12/25-10/25/25
CROSSING GUARD SVC:10/12/25-10/25/25
002.8200.4530
4,155.60
Total
:
4,155.60
92611
11/11/2025
005771 AMAZON CAPITAL SERVICES

IT SUPPLIES FOR EOC

IT SUPPLIES FOR EOC
042.9510.4260
901.42
Total
:
901.42
92612
11/11/2025
002106 CODE PUBLISHING, INC.

MUNI CODE CODIFICATION-SEP

MUNI CODE CODIFICATION-SEP
001.1200.4625
2,431.50
Total
:
2,431.50
92613
11/11/2025
000213 DAILY JOURNAL CORPORATION
ORD 477 PUBLIC HEARING:NEWSPAPER PUB
ORD 477 PUBLIC HEARING:NEWSPAPER PUB
001.1200.4300
878.12
ORD 477 FIRST SUMMARY:NEWSPAPER PUB
ORD 477 FIRST SUMMARY:NEWSPAPER PUB
001.1200.4300
824.78
STORAGE IMPOUND FEE:NEWSPAPER PUB
STORAGE IMPOUND FEE:NEWSPAPER PUB
001.1200.4300
316.78
Total
:
2,019.68
92614
11/11/2025
000071 DAVIS FARR LLP
GASB 34 UPDATE-6/25
GASB 34 UPDATE-6/25
001.1700.4510
3,500.00
Total
:
3,500.00
92615
11/11/2025
006259 DEPENDABLE BREAK ROOM SOLUTION
COUNCIL:COOLER RENTAL
COUNCIL:COOLER RENTAL

Page 70 of 310 ends

11/10/2025
Voucher List

CITY OF HIGHLAND
2 10:47:31AM
Page:

Bank code : wfb
Voucher Date Vendor Description/Account Amount
92615
11/11/2025
(Continued)
006259 DEPENDABLE BREAK ROOM SOLUTION
042.9510.4200

18.32 CITY HALL:COOLER RENTAL
CITY HALL:COOLER RENTAL
042.9510.4200

43.09 CITY HALL:MONTHLY COFFEE
CITY HALL:MONTHLY COFFEE
042.9510.4200

49.50 Total
:
110.91
92616
11/11/2025
000085 EAST VALLEY WATER DISTRICT

BOULDER MEDIAN-OCT

BOULDER MEDIAN-OCT
004.8310.4030
557.93

BOULDER MEDIAN-OCT

BOULDER MEDIAN-OCT
004.8310.4030
199.95
LMD 70-OCT
LMD 70-OCT
012.8500.4030
159.25
LMD 36-OCT
LMD 36-OCT
012.8500.4030
336.17
LMD 68/69-OCT
LMD 68/69-OCT
012.8500.4030
2,832.71
LMD 70 IRRIGATION-OCT
LMD 70 IRRIGATION-OCT
012.8500.4030
804.35
LMD 79-OCT
LMD 79-OCT
012.8500.4030
141.53
Total
:
5,031.89
92617
11/11/2025
000085 EAST VALLEY WATER DISTRICT

BEATTIE-IRRIGATION-OCT

BEATTIE-IRRIGATION-OCT
001.6000.4030
459.02
LMD 48B-OCT
LMD 48B-OCT

Page 71 of 310 ends

11/10/2025
Voucher List

CITY OF HIGHLAND
3 10:47:31AM
Page:

Bank code : wfb
Voucher Date Vendor Description/Account Amount
92617
11/11/2025
(Continued)
000085 EAST VALLEY WATER DISTRICT
012.8500.4030
936.29
LMD 02-E-OCT
LMD 02-E-OCT
012.8500.4030
954.25
LMD 48C-OCT
LMD 48C-OCT
012.8500.4030
494.73
LMD 48C-OCT
LMD 48C-OCT
012.8500.4030
1,065.21
LMD 31-OCT
LMD 31-OCT
012.8500.4030
625.76
LMD 00-BASELINE-OCT
LMD 00-BASELINE-OCT
012.8500.4030
576.84
LMD 22-OCT
LMD 22-OCT
012.8500.4030
294.82
LMD 03-YARNELL-OCT
LMD 03-YARNELL-OCT
012.8500.4030

48.48 LMD 02-A-OCT
LMD 02-A-OCT
012.8500.4030

83.19 LMD 03-BASELINE-OCT
LMD 03-BASELINE-OCT
012.8500.4030
105.29
LMD 20-BASELINE-OCT
LMD 20- BASELINE-OCT
012.8500.4030
460.77
LMD 01-A-OCT
LMD 01-A-OCT
012.8500.4030
105.29
LMD 35-OCT
LMD 35-OCT
012.8500.4030
224.49

Page 72 of 310 ends

11/10/2025
Voucher List

CITY OF HIGHLAND
4 10:47:31AM
Page:

Bank code : wfb
Voucher Date Vendor Description/Account Amount
92617
11/11/2025
(Continued)
000085 EAST VALLEY WATER DISTRICT
LMD 06-OCT
LMD 06-OCT
012.8500.4030

51.33 LMD 01-B-OCT
LMD 01-B-OCT
012.8500.4030

93.93 LMD 48-OCT
LMD 48-OCT
012.8500.4030
915.41
LMD 30-OCT
LMD 30-OCT
012.8500.4030
789.07
LMD 39-OCT
LMD 39-OCT
012.8500.4030
732.77

CANYON OAKS PK-OCT

CANYON OAKS PK-OCT
016.8540.4030
1,780.67
LMD 02-B-OCT
LMD 02-B-OCT
012.8500.4030
417.43
LMD 13-OCT
LMD 13-OCT
012.8500.4030
305.17
LMD 02-D-OCT
LMD 02-D-OCT
012.8500.4030
163.53
LMD 02-C-OCT
LMD 02-C-OCT
012.8500.4030
413.63
LMD 08-OCT
LMD 08-OCT
012.8500.4030
263.55
LMD 20-STREATER-OCT
LMD 20-STREATER-OCT
012.8500.4030
153.22

Page 73 of 310 ends

11/10/2025
Voucher List

CITY OF HIGHLAND
5 10:47:31AM
Page:

Bank code : wfb
Voucher Date Vendor Description/Account Amount
(Continued)
Total
:
12,514.14
92617
11/11/2025
000085
000085 EAST VALLEY WATER DISTRICT
92618
11/11/2025
006392 FLEMING, BIANEY

MILEAGE REIMB-OCT

MILEAGE REIMB-OCT
001.1700.4332

3.89 Total
:

3.89 92619
11/11/2025
001122 GALLS, LLC

IDENTIFICATION SHIRTS

IDENTIFICATION SHIRTS
041.9500.4349

51.98 Total
:

51.98 92620
11/11/2025
002845 GRAINGER INC
PD:HVAC SUPPLIES
PD:HVAC SUPPLIES
001.2000.4070
653.97
AURANTIA PK:LEAK REPAIR
AURANTIA PK:LEAK REPAIR
001.6000.4206
197.17
Total
:
851.14
92621
11/11/2025
000108 HIGH TECH SECURITY

BURG SYST & MONIT-DEC

CORP YARD BURG SYST & MONIT-DEC
004.8310.4066

55.00 CITY HALL BURG SYST & MONIT-DEC
042.9510.4066
100.00

COMM PK BURG SYST & MONIT-DEC
001.6000.4066

55.00 FIRE SYST & MONIT-DEC

CORP YARD FIRE SYST & MONIT-DEC
004.8310.4066

85.00 LIB/YMCA FIRE SYST & MONIT-DEC
001.6000.4066
135.00

CITY HALL FIRE SYST & MONIT-DEC
042.9510.4066

50.00 FS#3 FIRE SYST & MONIT-DEC
028.2050.4066

42.50 FS#3 FIRE SYST & MONIT-DEC
029.2100.4066

42.50

Page 74 of 310 ends

11/10/2025
Voucher List

CITY OF HIGHLAND
6 10:47:31AM
Page:

Bank code : wfb
Voucher Date Vendor Description/Account Amount
92621
11/11/2025
(Continued)
000108 HIGH TECH SECURITY

PD FIRE SYST & MONIT-DEC
001.2000.4066

85.00 CCTV SYST & MONIT-DEC

AURANTIA & COMM PK CCTV SYST & MONIT-DEC
001.6000.4066

75.00 CANYON OAK PK CCTV SYST & MONIT-DEC
016.8540.4066

25.00 CORP YARD CCTV SYST & MONIT-DEC
004.8310.4066

25.00 CITY HALL CCTV SYST & MONIT-DEC
042.9510.4066

25.00 Total
:
800.00
92622
11/11/2025
002664 INLAND LIGHTING SUPPLIES, INC.

FS#3:BAY LIGHTING
FS#3:BAY LIGHTING
028.2050.4070

76.10 FS#3:BAY LIGHTING
029.2100.4070

76.10 Total
:
152.20
92623
11/11/2025
006343 INTERMEDIA.NET INC.

VOIP-NOV

VOIP-NOV
042.9510.4533
2,499.18
Total
:
2,499.18
92624
11/11/2025
000207 KONICA MINOLTA

IT MONTHLY CONTRACT-NOV

IT MONTHLY CONTRACT-NOV
042.9510.4627
8,077.85
Total
:
8,077.85
92625
11/11/2025
000207 KONICA MINOLTA

PRINTER CONTRACT-OCT

PRINTER CONTRACT-OCT
042.9510.4631
755.02
Total
:
755.02
92626
11/11/2025
006447 LILBURN CORPORATION

GEOLOGIC REVIEW, FAULT RUPTURE/SEISMIC H
GEO25001 FAULT INVESTIGATION-JUN-JUL
001.3200.4551
2,800.00

Page 75 of 310 ends

11/10/2025
Voucher List

CITY OF HIGHLAND
7 10:47:31AM
Page:

Bank code : wfb
Voucher Date Vendor Description/Account Amount
92626
11/11/2025
(Continued)
006447 LILBURN CORPORATION
GEO25002 FAULT INVESTIGATION-JUN-JUL
GEO25002 FAULT INVESTIGATION-JUN-JUL
001.3200.4551
2,000.00

GEOLOGIC REVIEW, FAULT RUPTURE/SEISMIC H
GEO25002 FAULT INVESTIGATION-SEP-OCT
001.3200.4551
2,000.00
Total
:
6,800.00
92627
11/11/2025
005087 MORENO, DENISE

MILEAGE REIMB-OCT

MILEAGE REIMB-OCT
001.6020.4332

8.04 Total
:

8.04 92628
11/11/2025
002511 RECORDER-CLERK CO OF SB

DOCUMENT RECORDING-OCT

DOCUMENT RECORDING-OCT
001.1200.4506

20.00 DOCUMENT RECORDING-OCT

DOCUMENT RECORDING-OCT
001.1200.4506

20.00 Total
:

40.00 92629
11/11/2025 004623 SAN BERNARDINO COUNTY, FIRE PROTECTION DISTRICTVSQG WASTE DISPOSAL FEE

VSQG WASTE DISPOSAL FEE
001.4200.4596
176.47
Total
:
176.47
92630
11/11/2025
003713 SATCOM GLOBAL LTD.

SATTELITE PHONE-OCT

SATTELITE PHONE-OCT
028.2050.4061

28.61 SATTELITE PHONE-OCT
029.2100.4061

28.60 SATTELITE PHONE-OCT
001.2000.4061

58.77 SATTELITE PHONE-OCT
042.9510.4061

64.23 Total
:
180.21
92631
11/11/2025
000487 SMART & FINAL

BREAKROOM SUPPLIES

Page 76 of 310 ends

11/10/2025
Voucher List

CITY OF HIGHLAND
8 10:47:31AM
Page:

Bank code : wfb
Voucher Date Vendor Description/Account Amount
92631
11/11/2025
(Continued)
000487 SMART & FINAL

BREAKROOM SUPPLIES
042.9510.4200

27.78 YMCA:HARVEST EVENT
YMCA:HARVEST EVENT
001.6020.4336
126.91
FS#3:OPEN HOUSE SUPPLIES
FS#3:OPEN HOUSE SUPPLIES
001.6020.4336

65.34 Total
:
220.03
92632
11/11/2025
000203 SOUTHERN CALIFORNIA EDISON
ST LIGHT ACQUISITION-SALES PH 1-OCT
ST LIGHT ACQUISITION-SALES PH 1-OCT
013.8510.4011
16,892.01
LS1:VARIOUS-OCT
LS1:VARIOUS-OCT
013.8510.4011
9,642.21
LS2:VARIOUS-OCT
LS2:VARIOUS-OCT
013.8510.4011
1,359.01
Total
:
27,893.23
92633
11/11/2025
000203 SOUTHERN CALIFORNIA EDISON

CANYON OAK-OCT

CANYON OAK-OCT
016.8540.4010

27.29 CITY HALL-OCT

CITY HALL-OCT
042.9510.4010
789.34

COMM PK-OCT

COMM PK-OCT
001.6000.4010
1,525.64
Total
:
2,342.27
92634
11/11/2025
006405 SUPERIOR MEDICAL WASTE, DISPOSAL

ILLEGAL DUMPED SHARPS

ILLEGAL DUMPED SHARPS
001.4200.4596

60.00 Total
:

60.00 92635
11/11/2025
003044 THOMSON REUTERS WEST

CODE BOOKS-NOV

Page 77 of 310 ends

11/10/2025
Voucher List

CITY OF HIGHLAND
9 10:47:31AM
Page:

Bank code : wfb
Voucher Date Vendor Description/Account Amount
92635
11/11/2025
(Continued)
003044 THOMSON REUTERS WEST

CODE BOOKS-NOV
001.1200.4626
1,719.66
Total
:
1,719.66
92636
11/11/2025
003689 TPX COMMUNICATIONS

POLICE DEPT-NOV

POLICE DEPT-NOV
001.2000.4060
252.14
Total
:
252.14
92637
11/11/2025
000086 TYLER TECHNOLOGIES, INC
EERP MIGRATION 10/19/25
EERP MIGRATION 10/19/25
007.8330.4533
700.00
Total
:
700.00
92638
11/11/2025
000197 U.S. BANK
2017 TARB 10/25-9/30/26
2017 TARB 10/25-9/30/26
089.8090.4554
2,640.00
Total
:
2,640.00
92639
11/11/2025
004543 WEX BANK

POOL CAR FUEL-OCT

POOL CAR FUEL-OCT
042.9510.4220

90.96 FIRE POOL CAR FUEL-OCT
028.2050.4220

57.77 FIRE POOL CAR FUEL-OCT
029.2100.4220

57.77 Total
:
206.50
Bank total :
87,244.95
31 Vouchers for bank code
:
wfb
87,244.95
Total vouchers
:

Vouchers in this report
31

Page 78 of 310 ends

11/10/2025
Voucher List

CITY OF HIGHLAND
1 2:05:14PM
Page:

Bank code : wfb
Voucher Date Vendor Description/Account Amount
1089
11/14/2025
006400 MISSION SQUARE PLAN SERVICES
MISSION SQ DEF COMP 457 TRAD: PAYMENT
MISSION SQ DEF COMP 457 TRAD: Payment
001.1170
10,174.26
MISSION SQ DEF COMP 457 TRAD: Payment
004.1170
1,612.13
MISSION SQ DEF COMP 457 TRAD: Payment
010.1170
465.00
MISSION SQ DEF COMP 457 TRAD: Payment
012.1170

14.51 MISSION SQ DEF COMP 457 TRAD: Payment
016.1170

14.48 MISSION SQ DEF COMP 457 TRAD: Payment
023.1170

23.75 MISSION SQ DEF COMP 457 TRAD: Payment
024.1170

12.00 MISSION SQ DEF COMP 457 TRAD: Payment
041.1170
185.34
MISSION SQ DEF COMP 457 TRAD: Payment
042.1170
525.26
MISSION SQ DEF COMP 457 TRAD: Payment
070.1170
215.09
MISSION SQ DEF COMP 457 ROTH: Payment
001.1170
169.99
MISSION SQ DEF COMP 457 ROTH: Payment
042.1170

30.01 Total
:
13,441.82
1090
11/14/2025
000119 INTERNAL REVENUE SERVICE
FEDERAL TAXES: PAYMENT
FEDERAL TAXES: Payment
070.1120
1,225.67
SOCIAL SECURITY: Payment
001.1140
720.26
SOCIAL SECURITY: Payment
008.1140
146.12
SOCIAL SECURITY: Payment
042.1140

81.66

Page 79 of 310 ends

11/10/2025
Voucher List

CITY OF HIGHLAND
2 2:05:14PM
Page:

Bank code : wfb
Voucher Date Vendor Description/Account Amount
1090
11/14/2025
(Continued)
000119 INTERNAL REVENUE SERVICE
MEDICARE: Payment
001.1140
3,993.72
MEDICARE: Payment
004.1140
671.53
MEDICARE: Payment
008.1140

34.18 MEDICARE: Payment
010.1140
191.10
MEDICARE: Payment
012.1140

58.82 MEDICARE: Payment
016.1140

58.82 MEDICARE: Payment
023.1140

32.16 MEDICARE: Payment
024.1140

5.06 MEDICARE: Payment
041.1140
132.01
MEDICARE: Payment
042.1140
505.48
MEDICARE: Payment
070.1140
212.52
FEDERAL TAXES: Payment
001.1120
17,149.22
FEDERAL TAXES: Payment
004.1120
2,427.01
FEDERAL TAXES: Payment
008.1120

4.70 FEDERAL TAXES: Payment
010.1120
718.07
FEDERAL TAXES: Payment
012.1120
256.98
FEDERAL TAXES: Payment
016.1120
256.95
FEDERAL TAXES: Payment
023.1120

97.66

Page 80 of 310 ends

11/10/2025
Voucher List

CITY OF HIGHLAND
3 2:05:14PM
Page:

Bank code : wfb
Voucher Date Vendor Description/Account Amount
1090
11/14/2025
(Continued)
000119 INTERNAL REVENUE SERVICE
FEDERAL TAXES: Payment
024.1120

14.74 FEDERAL TAXES: Payment
041.1120
640.47
FEDERAL TAXES: Payment
042.1120
1,651.09
Total
:
31,286.00
1091
11/14/2025
000004 PUBLIC EMPLOYEE RETIREMENT SYS
EPMC: PAYMENT
PERS SURVIVOR: Payment
012.1145

0.57 PERS SURVIVOR: Payment
016.1145

0.56 PERS SURVIVOR: Payment
023.1145

0.28 PERS SURVIVOR: Payment
024.1145

0.04 PERS SURVIVOR: Payment
041.1145

0.34 PERS SURVIVOR: Payment
042.1145

5.08 PERS SURVIVOR: Payment
070.1145

0.69 EPMC: Payment
001.1145
542.38
EPMC: Payment
004.1145

89.20 EPMC: Payment
023.1145

9.96 EPMC: Payment
024.1145

0.79 EPMC: Payment
041.1145

22.60 EPMC: Payment
042.1145

7.84 EPMC: Payment

Page 81 of 310 ends

11/10/2025
Voucher List

CITY OF HIGHLAND
4 2:05:14PM
Page:

Bank code : wfb
Voucher Date Vendor Description/Account Amount
1091
11/14/2025
(Continued)
000004 PUBLIC EMPLOYEE RETIREMENT SYS
070.1145

64.50 PERS: Payment
001.1145
19,034.21
PERS: Payment
004.1145
3,652.52
PERS: Payment
010.1145
1,090.16
PERS: Payment
012.1145
257.38
PERS: Payment
016.1145
257.38
PERS: Payment
023.1145
171.26
PERS: Payment
024.1145

26.49 PERS: Payment
041.1145
557.09
PERS: Payment
042.1145
2,254.98
PERS: Payment
070.1145
1,027.23
PERS SURVIVOR: Payment
001.1145

24.53 PERS SURVIVOR: Payment
004.1145

5.00 PERS SURVIVOR: Payment
010.1145

1.04 Total
:
29,104.10
1092
11/14/2025
000001 CALIF STATE EMPLOYMENT
STATE TAXES: PAYMENT
STATE TAXES: Payment
001.1130
7,136.34
STATE TAXES: Payment
004.1130
971.43
STATE TAXES: Payment
010.1130
344.32

Page 82 of 310 ends

11/10/2025
Voucher List

CITY OF HIGHLAND
5 2:05:14PM
Page:

Bank code : wfb
Voucher Date Vendor Description/Account Amount
1092
11/14/2025
(Continued)
000001 CALIF STATE EMPLOYMENT
STATE TAXES: Payment
012.1130

57.53 STATE TAXES: Payment
016.1130

57.54 STATE TAXES: Payment
023.1130

28.65 STATE TAXES: Payment
024.1130

5.75 STATE TAXES: Payment
041.1130
256.99
STATE TAXES: Payment
042.1130
641.52
STATE TAXES: Payment
070.1130
470.19
Total
:
9,970.26
Bank total :
83,802.18
4 Vouchers for bank code
:
wfb
83,802.18
Total vouchers
:

Vouchers in this report
4

Page 83 of 310 ends

11/18/2025
Voucher List

CITY OF HIGHLAND
1 11:23:27AM
Page:

Bank code : wfb
Voucher Date Vendor Description/Account Amount
92640
11/18/2025
005771 AMAZON CAPITAL SERVICES

SAMSUNG ANDROID TABLET

SAMSUNG ANDROID TABLET
004.8310.4203
228.26
CORP YARD:GATE PARTS
004.8310.4224
430.84

SAFETY SUPPLIES TO STOCK EOC

SAFETY SUPPLIES TO STOCK EOC
041.9500.4349
423.10
Total
:
1,082.20
92641
11/18/2025
006389 AMERIFLEX
FSA:FLEMING 11/2/25
FSA:FLEMING 11/2/25
001.1182

28.89 Total
:

28.89 92643
11/18/2025
000774 ARROWHEAD CREDIT UNION-DEPT 91

STAFF EVENTS

STAFF EVENTS
001.1600.4337

50.00 STAFF EVENT SUPPLIES

STAFF EVENT SUPPLIES
001.1600.4337

13.91 STAFF EVENT SUPPLIES

STAFF EVENT SUPPLIES
001.1600.4337

2.18 STAFF EVENTS

STAFF EVENTS
001.1600.4337

40.00 STAFF EVENTS

STAFF EVENTS
001.1600.4337
175.00
CAL CITIES INCIDENTIALS:ZAMANO
CAL CITIES INCIDENTIALS:ZAMANO
001.1450.4320

15.00 CAL CITIES INCIDENTALS:ZAMANO
CAL CITIES INCIDENTALS:ZAMANO
001.1450.4320

35.96 CAL CITIES INCIDENTALS:ZAMANO

Page 84 of 310 ends

11/18/2025
Voucher List

CITY OF HIGHLAND
2 11:23:27AM
Page:

Bank code : wfb
Voucher Date Vendor Description/Account Amount
92643
11/18/2025
(Continued)
000774 ARROWHEAD CREDIT UNION-DEPT 91
CAL CITIES INCIDENTALS:ZAMANO
001.1450.4320

50.70 LEAGUE OF CA CITIES CONF AND EXPO:SALDAN
CAL CITIES INCIDENTALS:SALDANA
001.1000.4320

15.00 CAL CITIES INCIDENTALS:ZAMANO
CAL CITIES INCIDENTALS:ZAMANO
001.1450.4320

10.40 CAL CITIES INCIDENTALS:ZAMANO
CAL CITIES INCIDENTALS:ZAMANO
001.1450.4320

15.00 LEAGUE OF CA CITIES CONF AND EXPO:SALDAN
CAL CITIES HOTEL:SALDANA
001.1000.4320
350.74
CAL CITIES HOTEL:ZAMANO
CAL CITIES HOTEL:ZAMANO
001.3200.4320
582.56

VOLUNTEER DINNER RAFFLE GIFTS

VOLUNTEER DINNER RAFFLE GIFTS
001.6020.4336
742.64
YMCA: HALLOWEEN EVENT SUPPLIES
YMCA: HALLOWEEN EVENT SUPPLIES
001.6020.4336

13.98 VOLUNTEER DINNER RAFFLE GIFTS

VOLUNTEER DINNER RAFFLE GIFTS
001.6020.4336
1,146.38

VOLUNTEER DINNER RAFFLE GIFTS

VOLUNTEER DINNER RAFFLE GIFTS
001.6020.4336
172.55
VOLUNTEER DINNER:AWARDS
VOLUNTEER DINNER:AWARDS
001.6020.4336
248.67
CAL CITIES CONF REFUND:LILBURN
CAL CITIES CONF REFUND:LILBURN
001.1000.4200
-75.00

VOLUNTEER DINNER RAFFLE GIFTS

Page 85 of 310 ends

11/18/2025
Voucher List

CITY OF HIGHLAND
3 11:23:27AM
Page:

Bank code : wfb
Voucher Date Vendor Description/Account Amount
92643
11/18/2025
(Continued)
000774 ARROWHEAD CREDIT UNION-DEPT 91
001.6020.4336

50.00 VOLUNTEER DINNER RAFFLE GIFTS

VOLUNTEER DINNER RAFFLE GIFTS
001.6020.4336

50.00 VOLUNTEER DINNER RAFFLE GIFTS

VOLUNTEER DINNER RAFFLE GIFTS
001.6020.4336

19.38 VOLUNTEER DINNER RAFFLE GIFTS

VOLUNTEER DINNER RAFFLE GIFTS
001.6020.4336

30.00 VOLUNTEER DINNER RAFFLE GIFTS

VOLUNTEER DINNER RAFFLE GIFTS
001.6020.4336

30.00 VOLUNTEER DINNER RAFFLE GIFTS

VOLUNTEER DINNER RAFFLE GIFTS
001.6020.4336

50.00 VOLUNTEER DINNER RAFFLE GIFTS

VOLUNTEER DINNER RAFFLE GIFTS
001.6020.4336

30.00 VOLUNTEER DINNER RAFFLE GIFTS

VOLUNTEER DINNER RAFFLE GIFTS
001.6020.4336
145.00

VOLUNTEER DINNER RAFFLE GIFTS

VOLUNTEER DINNER RAFFLE GIFTS
001.6020.4336

25.00 VOLUNTEER DINNER RAFFLE GIFTS

VOLUNTEER DINNER RAFFLE GIFTS
001.6020.4336

50.00 VOLUNTEER DINNER RAFFLE GIFTS

VOLUNTEER DINNER RAFFLE GIFTS
001.6020.4336

30.00 STAFF EVENT:FOOD & SUPPLIES
STAFF EVENT:FOOD & SUPPLIES
001.1600.4337
104.27
CAL CITIES CONF:ZAMANO
CAL CITIES CONF:ZAMANO
001.1450.4320
775.00

Page 86 of 310 ends

11/18/2025
Voucher List

CITY OF HIGHLAND
4 11:23:27AM
Page:

Bank code : wfb
Voucher Date Vendor Description/Account Amount
92643
11/18/2025
(Continued)
000774 ARROWHEAD CREDIT UNION-DEPT 91

CAL CITIES WEBINAR

CAL CITIES WEBINAR
001.1450.4330

25.00 STAFF EVENT:FOOD & SUPPLIES
STAFF EVENT:FOOD & SUPPLIES
001.1600.4337
251.63
STAFF EVENT:FOOD & SUPPLIES
STAFF EVENT:FOOD & SUPPLIES
001.1600.4337

40.35 STAFF EVENT:FOOD & SUPPLIES
STAFF EVENT:FOOD & SUPPLIES
001.1600.4337

25.74 STAFF EVENT:FOOD & SUPPLIES
STAFF EVENT:FOOD & SUPPLIES
001.1600.4337

32.78 Total
:
5,369.82
92644
11/18/2025
000774 ARROWHEAD CREDIT UNION-DEPT 91
LOCC CONF & HOTEL:LILBURN
LOCC CONF & HOTEL:LILBURN
001.1000.4200
578.65
LOCC CONF & HOTEL:LILBURN
LOCC CONF & HOTEL:LILBURN
001.1000.4200

50.01 ZOOM MEETING-OCT

ZOOM MEETING-OCT
042.9510.4533
110.00
LOMA LINDA LEADERSHIP SUMMIT:TAPIA-VERA
LOMA LINDA LEADERSHIP SUMMIT:TAPIA-VERA
042.9510.4330
150.00
Total
:
888.66
92645
11/18/2025
001072 AUTO ZONE, INC.

VEH#105:MAINT RETURN
VEH#105:MAINT RETURN
004.8310.4240
-9.20
VEH#121:MAINT RETURN
VEH#121:MAINT RETURN
001.4600.4240
-31.06

Page 87 of 310 ends

11/18/2025
Voucher List

CITY OF HIGHLAND
5 11:23:27AM
Page:

Bank code : wfb
Voucher Date Vendor Description/Account Amount
92645
11/18/2025
(Continued)
001072 AUTO ZONE, INC.

ME#541:MAINT SUPPLIES
ME#541:MAINT SUPPLIES
028.2050.4240

35.19 ME#541:MAINT SUPPLIES
029.2100.4240

35.18 CORP YARD:MISC SUPPLIES
CORP YARD:MISC SUPPLIES
004.8310.4206

40.62 Total
:

70.73 92646
11/18/2025
003445 BOOT BARN, INC.

UNIFORMS:LAYNE
UNIFORMS:LAYNE
004.8310.4249
218.06
UNIFORMS:COLEMAN
UNIFORMS:COLEMAN
001.6010.4249
225.00
Total
:
443.06
92647
11/18/2025
006365 CARRIER CORPORATION
FS#3:FAC25001 EECBG CON
FS#3:FAC25001 EECBG CON
027.8490.6030
38,752.29
Total
:
38,752.29
92648
11/18/2025
006099 CHARTER COMMUNICATIONS
CITY HALL:TELE/INT-NOV
CITY HALL:TELE/INT-NOV
042.9510.4065
1,299.00
Total
:
1,299.00
92649
11/18/2025
006099 CHARTER COMMUNICATIONS
PD:TELE/INT-NOV
PD:TELE/INT-NOV
001.2000.4065
830.00
Total
:
830.00
92650
11/18/2025
006099 CHARTER COMMUNICATIONS
FS#3:TELE/INT-NOV
FS#3:TELE/INT-NOV
028.2050.4065
329.55
FS#3:TELE/INT-NOV
029.2100.4065
329.55

Page 88 of 310 ends

11/18/2025
Voucher List

CITY OF HIGHLAND
6 11:23:27AM
Page:

Bank code : wfb
Voucher Date Vendor Description/Account Amount
(Continued)
Total
:
659.10
92650
11/18/2025
006099
006099 CHARTER COMMUNICATIONS
92651
11/18/2025
006099 CHARTER COMMUNICATIONS
CORP YARD:TELE/INT-NOV
CORP YARD:TELE/INT-NOV
004.8310.4060
500.00
Total
:
500.00
92652
11/18/2025
006099 CHARTER COMMUNICATIONS
FS#1:TELE/INT-NOV
FS#1:TELE/INT-NOV
028.2050.4065
218.40
FS#1:TELE/INT-NOV
029.2100.4065
218.39
Total
:
436.79
92653
11/18/2025
006099 CHARTER COMMUNICATIONS
FS#2:TELE/INT-NOV
FS#2:TELE/INT-NOV
028.2050.4065
169.22
FS#2:TELE/INT-NOV
029.2100.4065
169.21
Total
:
338.43
92654
11/18/2025
000213 DAILY JOURNAL CORPORATION
CUP22015:NEWSPAPER PUB
CUP22015:NEWSPAPER PUB
001.1200.4300
385.36
Total
:
385.36
92655
11/18/2025
001035 DEPARTMENT OF JUSTICE
FINGER PRINTING APP:DODDS
FINGER PRINTING APP:DODDS
001.1700.4236

32.00 FINGER PRINTING APP:MYONG
001.1700.4236

32.00 Total
:

64.00 92656
11/18/2025
000085 EAST VALLEY WATER DISTRICT

ATHLETIC CTR-OCT

ATHLETIC CTR-OCT
001.6000.4030
425.57

COMMUNITY PK-OCT

COMMUNITY PK-OCT
001.6000.4030
6,517.54

Page 89 of 310 ends

11/18/2025
Voucher List

CITY OF HIGHLAND
7 11:23:27AM
Page:

Bank code : wfb
Voucher Date Vendor Description/Account Amount
92656
11/18/2025
(Continued)
000085 EAST VALLEY WATER DISTRICT
LMD 10-OCT
LMD 10-OCT
012.8500.4030
1,147.61

OAK CREEK PK-OCT

OAK CREEK PK-OCT
016.8540.4030
1,626.31
LMD 10-OCT
LMD 10-OCT
012.8500.4030
836.37
LMD 34-OCT
LMD 34-OCT
012.8500.4030
122.01

COMMUNITY PK-OCT

COMMUNITY PK-OCT
001.6000.4030

22.51 COMM CTR-OCT

COMM CTR-OCT
001.6000.4030

22.51 STR & STRM DRN #21-OCT
STR & STRM DRN #21-OCT
024.8470.4030

39.96 CORP YARD-OCT

CORP YARD-OCT
004.8310.4030
1,149.13
COMM CTR:IRRIGATION-OCT
COMM CTR:IRRIGATION-OCT
001.6000.4030
542.94

LIBRARY/ELE-OCT

LIBRARY/ELE-OCT
001.6000.4030
464.59

YMCA COMMUNITY PK-OCT

YMCA COMMUNITY PK-OCT
001.6000.4030
245.66

CORP YARD-OCT

CORP YARD-OCT
004.8310.4030
156.06
LIBRARY.ELC-OCT

Page 90 of 310 ends

11/18/2025
Voucher List

CITY OF HIGHLAND
8 11:23:27AM
Page:

Bank code : wfb
Voucher Date Vendor Description/Account Amount
92656
11/18/2025
(Continued)
000085 EAST VALLEY WATER DISTRICT
LIBRARY.ELC-OCT
001.6000.4030
318.46

ATHLETIC CTR-OCT

ATHLETIC CTR-OCT
001.6000.4030

21.11 CUNNINGHAM PK-OCT

CUNNINGHAM PK-OCT
016.8540.4030
1,702.31
LMD 30-OCT
LMD 30-OCT
012.8500.4030
368.48

LIBRARY/ELC-OCT

LIBRARY/ELC-OCT
001.6000.4030

23.91 CORP YARD-OCT

CORP YARD-OCT
004.8310.4030

26.10 Total
:
15,779.14
92657
11/18/2025
000266 FAIRVIEW FORD SALES INC
VEH#116:MAINT
VEH#116:MAINT
004.8310.4240
181.95
Total
:
181.95
92658
11/18/2025
002617 FERGUSON ENTERPRISES LLC
COMM PK:DRINKING FOUNTAIN REPAIR
COMM PK:DRINKING FOUNTAIN REPAIR
001.6000.4206

88.40 PD:TOILET REPAIR
PD:TOILET REPAIR
001.2000.4070

98.30 Total
:
186.70
92659
11/18/2025
005567 FIRE APPARATUS SOLUTIONS
ME541:AIR LEAK REPAIRS
ME541:AIR LEAK REPAIRS
029.2100.4240
2,495.11
ME541:AIR LEAK REPAIRS
028.2050.4240
2,495.11

Page 91 of 310 ends

11/18/2025
Voucher List

CITY OF HIGHLAND
9 11:23:27AM
Page:

Bank code : wfb
Voucher Date Vendor Description/Account Amount
92659
11/18/2025
(Continued)
005567 FIRE APPARATUS SOLUTIONS
ME#542:BATTERY REPAIR
ME#542:BATTERY REPAIR
028.2050.4240
628.63
ME#542:BATTERY REPAIR
029.2100.4240
628.62
ME#541:MAINT REPAIRS
ME#541:MAINT REPAIRS
028.2050.4240
1,236.93
ME#541:MAINT REPAIRS
029.2100.4240
1,236.93
ME543:REPAIRS
ME543:REPAIRS
028.2050.4240
306.81
ME543:REPAIRS
029.2100.4240
306.81
Total
:
9,334.95
92660
11/18/2025
005358 FLEET SERVICES INC
FS#3:DEF
FS#3:DEF
028.2050.4220
122.57
FS#3:DEF
029.2100.4220
122.57
Total
:
245.14
92661
11/18/2025
006146 FM THOMAS AIR CONDITIONING
LIBRARY:HVAC REPAIR
LIBRARY:HVAC REPAIR
001.6000.4588
12,662.29
FS#3:HVAC UNITS INSTALLATION
FS#3:HVAC UNITS INSTALLATION
007.8330.4075
23,070.39
Total
:
35,732.68
92662
11/18/2025
002845 GRAINGER INC
PD:RESTROOM REPAIR RETURN
PD:RESTROOM REPAIR RETURN
001.2000.4070
-653.97
PD:RESTROOM FIXTURE REPAIR
PD:RESTROOM FIXTURE REPAIR

Page 92 of 310 ends

11/18/2025
Voucher List

CITY OF HIGHLAND
10 11:23:27AM
Page:

Bank code : wfb
Voucher Date Vendor Description/Account Amount
92662
11/18/2025
(Continued)
002845 GRAINGER INC
001.2000.4070
656.09
Total
:

2.12 92663
11/18/2025
002664 INLAND LIGHTING SUPPLIES, INC.

CORP YARD:PARKING LOT-BLDG LIGHTS
CORP YARD:PARKING LOT-BLDG LIGHTS
004.8310.4206
355.61
COMM PK:VANDALISM REPAIR
COMM PK:VANDALISM REPAIR
001.6000.4206
348.00
Total
:
703.61
92664
11/18/2025
001618 INNOVATIVE FEDERAL STRATEGIES

PROFESSIONAL SVC-OCT

PROFESSIONAL SVC-OCT
023.3890.4554
4,250.00
Total
:
4,250.00
92665
11/18/2025
000127 K & L HARDWARE
FS#2:MISC SUPPLIES
FS#2:MISC SUPPLIES
028.2050.4070

60.85 FS#2:MISC SUPPLIES
029.2100.4070

60.85 FS#2:MISC SUPPLIES
FS#2:MISC SUPPLIES
028.2050.4070

46.73 FS#2:MISC SUPPLIES
029.2100.4070

46.72 FS#1:MISC SUPPLIES
FS#1:MISC SUPPLIES
028.2050.4070

32.90 FS#1:MISC SUPPLIES
029.2100.4070

32.90 FS#1:MISC SUPPLIES
FS#1:MISC SUPPLIES
028.2050.4070

25.84 FS#1:MISC SUPPLIES
029.2100.4070

25.83 FS#2:MISC SUPPLIES

Page 93 of 310 ends

11/18/2025
Voucher List

CITY OF HIGHLAND
11 11:23:27AM
Page:

Bank code : wfb
Voucher Date Vendor Description/Account Amount
92665
11/18/2025
(Continued)
000127 K & L HARDWARE
FS#2:MISC SUPPLIES
028.2050.4070

45.53 FS#2:MISC SUPPLIES
029.2100.4070

45.52 CORP YARD:MISC SUPPLIES
CORP YARD:MISC SUPPLIES
004.8310.4206

71.07 CORP YARD:KEYS
CORP YARD:KEYS
004.8310.4206
153.94
FS#2:MISC SUPPLIES
FS#2:MISC SUPPLIES
028.2050.4070

59.24 FS#2:MISC SUPPLIES
029.2100.4070

59.24 CORP YARD:BATTERY
CORP YARD:BATTERY
004.8310.4206

12.91 CORP YARD:MISC SUPPLIES
CORP YARD:MISC SUPPLIES
004.8310.4206

34.43 CORP YARD:MISC SUPPLIES
CORP YARD:MISC SUPPLIES
004.8310.4206

15.58 Total
:
830.08
92666
11/18/2025
001193 LIFE ASSIST, INC.

FS#1-3:GLOVES
FS#1-3:GLOVES
028.2050.4207
484.88
FS#1-3:PARAMEDIC SUPPLIES
FS#1-3:PARAMEDIC SUPPLIES
028.2050.4207
186.60
Total
:
671.48
92667
11/18/2025
001679 MC CRAY'S ENTERPRISES
ME543A:BATTERY REPLACEMENT
ME543A:BATTERY REPLACEMENT
028.2050.4070
730.97

Page 94 of 310 ends

11/18/2025
Voucher List

CITY OF HIGHLAND
12 11:23:27AM
Page:

Bank code : wfb
Voucher Date Vendor Description/Account Amount
92667
11/18/2025
(Continued)
001679 MC CRAY'S ENTERPRISES
ME543A:BATTERY REPLACEMENT
029.2100.4070
730.97
Total
:
1,461.94
92668
11/18/2025
004989 MULTIFORCE SYSTEMS CORP
FUEL TANK SVCS PRORATED 11/1/25-11/13/25
FUEL TANK SVCS PRORATED 11/1/25-11/13/25
001.2000.4255
1,476.86
Total
:
1,476.86
92669
11/18/2025
002408 PEOPLEREADY

ANNUAL STORM DRAIN INSPECTION LABOR

ANNUAL STORM DRAIN INSPECTION LABOR
004.8310.4666
1,488.00
Total
:
1,488.00
92670
11/18/2025
000598 PR PRINTING
BUSINESS CARDS:SALDANA
BUSINESS CARDS:SALDANA
001.1000.4200

52.74 CORRECTION NOTICES

CORRECTION NOTICES
001.4500.4200
1,141.56
Total
:
1,194.30
92671
11/18/2025
000030 SAN BERNARDINO COUNTY SHERIFFS

POLICE SVC-OCT

POLICE SVC-OCT
001.2000.4560
1,252,029.00

POLICE SVC-NOV

POLICE SVC-NOV
001.2000.4560
1,252,028.00
Total
:
2,504,057.00
92672
11/18/2025
000203 SOUTHERN CALIFORNIA EDISON
LS3: VARIOUS-OCT
LS3: VARIOUS-OCT
013.8510.4011
1,445.63
Total
:
1,445.63
92673
11/18/2025
000203 SOUTHERN CALIFORNIA EDISON
LS3 8017 1/2 DEL ROSA DR-NOV
LS3 8017 1/2 DEL ROSA DR-NOV
013.8510.4011

91.76

Page 95 of 310 ends

11/18/2025
Voucher List

CITY OF HIGHLAND
13 11:23:27AM
Page:

Bank code : wfb
Voucher Date Vendor Description/Account Amount
(Continued)
Total
:

91.76 92673
11/18/2025
000203
000203 SOUTHERN CALIFORNIA EDISON
92674
11/18/2025
001993 STATE WATER RESOURCE CONTROL
PERMIT FEE 7/1/25-6/30/26
PERMIT FEE 7/1/25-6/30/26
001.4200.4665
27,293.00
Total
:
27,293.00
92675
11/18/2025
000465 TOM DODSON & ASSOCIATES
STR17002 CCF PE(2017)-SEP
STR17002 CCF PE(2017)-SEP
027.8490.6550
2,460.00
Total
:
2,460.00
92676
11/18/2025
005839 TRUSTED TECH TEAM
MICROSOFT 365-NOV
MICROSOFT 365-NOV
042.9510.4533
2,333.50
Total
:
2,333.50
92677
11/18/2025
000086 TYLER TECHNOLOGIES, INC
EERP MIGRATION 10/16/25 & 10/30/25
EERP MIGRATION 10/16/25 & 10/30/25
007.8330.4533
2,100.00
Total
:
2,100.00
92678
11/18/2025
000222 UNDERGROUND SERVICE ALERT

MONTHLY DIG FEE-OCT

MONTHLY DIG FEE-OCT
004.8310.4553
700.00

REGULATORY FEE-OCT

REGULATORY FEE-OCT
004.8310.4553
289.26
Total
:
989.26
92679
11/18/2025
000979 VERIZON WIRELESS

CELL PHONES-OCT

CELL PHONES-OCT
001.2000.4061
230.22

AIR CARDS-OCT
001.2000.4062
1,144.40

CELL PHONES-OCT
001.6000.4061

76.74 CELL PHONES-OCT
001.6010.4061

38.37

Page 96 of 310 ends

11/18/2025
Voucher List

CITY OF HIGHLAND
14 11:23:27AM
Page:

Bank code : wfb
Voucher Date Vendor Description/Account Amount
92679
11/18/2025
(Continued)
000979 VERIZON WIRELESS

CELL PHONES-OCT
004.8310.4061
211.87

CELL PHONES-OCT
028.2050.4061
115.11

AIR CARDS-OCT
028.2050.4062
404.18

AIR CARDS-OCT
042.9510.4062
120.06

CELL PHONES-OCT
042.9510.4061
984.96

AIR CARDS-OCT
042.9510.4062
287.18

COH BACKUP INTERNET
042.9510.4065

60.69 Total
:
3,673.78
92680
11/18/2025
001677 YMCA OF THE EAST VALLEY

AFTER SCHOOL PROGRAM-OCT

AFTER SCHOOL PROGRAM-OCT
001.1450.4525
3,045.00

CDBG MONTHLY REIMB-OCT

CDBG MONTHLY REIMB-OCT
006.8400.4348
3,016.00
Total
:
6,061.00
92681
11/18/2025
004298 ZOLL MEDICAL CORPORATION
FS#1-3:HEART MNTR WRRNTY 7/25-6/26
FS#1-3:HEART MNTR WRRNTY 7/25-6/26
028.2050.4211
5,191.20
Total
:
5,191.20
Bank total :
2,680,383.41
41 Vouchers for bank code
:
wfb
2,680,383.41
Total vouchers
:

Vouchers in this report
41

Page 97 of 310 ends

11/18/2025
Voucher List

CITY OF HIGHLAND
15 11:23:27AM
Page:

Bank code : wfb
Voucher Date Vendor Description/Account Amount

Page 98 of 310 ends

Staff Report
to the City Council
Agenda
Item
No.8.

Recommendation:

Receive and file the Treasurer’s Report for October 2025.

Fiscal Impact:

Cash and Investments:

General Fund $21,272,458.24
Special Revenue Funds $41,051,396.20
Internal Service Funds $ 4,874,131.47
Capital Projects Funds $39,956,129.47
Agency Funds $ 2,790,707.42
Housing Authority Fund $ 3,868,361.76
SARDA Funds $ 3,542,174.92

Public Notice:

The agenda for this item was posted at the three locations per Resolution No. 2011-047 and on the City’s website.

Background:

Increases in the checking account were due to revenues received plus funds wired from LAIF and CAMP. Decreases in the checking account were a result of payments to vendors, payroll and funds wired to LAIF, CAMP and U.S. Bank. Increases in the fiscal agent accounts (US Bank) resulted from interest and bond payment receipt. Decreases resulted in vendor payments and debt service payments. Increases in the CAMP account were due to interest received. Decreases were a result of funds being wired to the city’s checking account primarily for payment of public works projects. The maximum limit on regular accounts is $75M.

Attachments:

1. Treasurer's Report

2. Treasurer's Report Graph

3. Cash & Investments Graph

4. General Fund Reserves Graph

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Attachment 1
Treasurer’s Report

Page 100 of 310 ends

CASH AND BANK ACCOUNTS:

Cash on Hand-Office Petty Cash & Change Fund Accounts 1,150.00 Wells Fargo Checking Account (reconciled book balance) 4,526,185.31

MATURITY PAR ORIGINAL

DESCRIPTION PERIOD YIELD VALUE COST
INVESTMENTS: LOCAL GOVERNMENT INVESTMENT POOLS
California Treasurer's Local Agency Investment Fund (LAIF) n/a 4.150% General Fund 6,658,227.76
Special Revenue Funds 28,728,014.00
Internal Service Funds 6,208,303.00
Capital Projects Funds 28,220,893.00
Total City LAIF Funds 69,815,437.76
Housing Authority Fund 4,019,126.90
Total Housing Authority LAIF Funds 4,019,126.90
Total LAIF Funds 73,834,564.66
California Asset Management Program (CAMP) n/a 4.260%
General Fund 11,662,503.61
Special Revenue Funds 6,042,452.00
Internal Service Funds 6,079,765.00
Capital Projects Funds 6,665,361.00
Total CAMP Funds 30,450,081.61
INVESTMENTS: FISCAL AGENT ACCOUNTS
US Bank Corporate Trust Services (Community Facilities Districts) Community Facilities District (CFD) 90-1
Administrative Expense Fund #128262-011
US Bank Money Market Account CUSIP #60934N872 n/a 3.64% 118,309.79 118,309.79 Fire Protection Expense Fund #128262-012
US Bank Money Market Account CUSIP #60934N872 n/a 3.64% 8,595.41 8,595.41 Police Protection Expense Fund #128262-013
US Bank Money Market Account CUSIP #60934N872 n/a 3.64% 3,179.61 3,179.61 Community Facilities District (CFD) 2001-1
Special Tax Fund #217795000
US Bank Money Market Account CUSIP #60934N872 n/a 3.64% 17,477.46 17,477.46 Interest Account #217795001
US Bank Money Market Account CUSIP #60934N872 n/a 3.60% 3.33 3.33 Principal Account #217795002
US Bank Money Market Account CUSIP #60934N872 n/a 3.64% 70.57 70.57 Administrative Expense Account #217795003
US Bank Money Market Account CUSIP #60934N872 n/a 3.64% 14,744.46 14,744.46 Surplus Fund #217795004
US Bank Money Market Account CUSIP #60934N872 n/a 3.64% 31,810.67 31,810.67 Community Facilities District (CFD) 2007-1
Administrative Expense Fund #260722000
US Bank Money Market Account CUSIP #60934N872 n/a 3.64% 7,787.35 7,787.35 Fire Expense Fund #260722001
US Bank Money Market Account CUSIP #60934N872 n/a 3.64% 199.04 199.04 Police Expense Fund #260722002
US Bank Money Market Account CUSIP #60934N872 n/a 3.65% 74.33 74.33 TOTAL INVESTMENTS US BANK (COMMUNITY FACILITIES DISTRICTS) 202,252.02 1 3) Market Value is $73,977,034.43 ($73,834,564.66 x 1.001929581).

CITY OF HIGHLAND
Treasurer's Report
as of October 31, 2025
1) Maximum limits on accounts are $75M City and $75M Housing Authority. 2) Market Value is based on the September 30, 2025 applicable percentage of 1.001929581

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MATURITY PAR ORIGINAL

DESCRIPTION PERIOD YIELD VALUE COST
INVESTMENTS: FISCAL AGENT ACCOUNTS (continued)
US Bank Corporate Trust Services (SARDA)
2004B Tax Allocation Refunding Bonds
Special Fund 786709001
Federated Treasury Obligations CUSIP #60934N872 n/a 3.64% 180,454.66 1 80,454.66 Interest Fund 786709002
Federated Treasury Obligations CUSIP #60934N872 n/a 0.00% - - Principal Fund 786709003
Federated Treasury Obligations CUSIP #60934N872 n/a 0.00% - - Reserve Fund 786709004
Federated Treasury Obligations CUSIP #60934N872 n/a 0.00% - - 2015A Tax Allocation Refunding Bonds
Special Fund 268777000
Federated Treasury Obligations CUSIP #60934N872 n/a 3.64% 978.36 9 78.36 Interest Fund 268777001
Federated Treasury Obligations CUSIP #60934N872 n/a 3.64% 679.18 6 79.18 Principal Fund 268777002
Federated Treasury Obligations CUSIP #60934N872 n/a 0.00% - - Reserve Fund 268777004
Federated Treasury Obligations CUSIP #60934N872 n/a 3.64% 1,023,782.55 1 ,023,782.55 Expense Account 268777006
Federated Treasury Obligations CUSIP #60934N872 n/a 3.64% 15,490.26 1 5,490.26 2017 Tax Allocation Refunding Bonds
Debt Service Fund 259928000
Federated Treasury Obligations CUSIP #60934N872 n/a 3.64% 18,006.19 1 8,006.19 Interest Fund 259928001
Federated Treasury Obligations CUSIP #60934N872 n/a 3.64% 318.45 3 18.45 Principal Fund 259928002
Federated Treasury Obligations CUSIP #60934N872 n/a 3.64% 1,145.10 1 ,145.10 Reserve Fund 259928004
Assured Guaranty Municipal Bond Insurance n/a 0.00% - - TOTAL INVESTMENTS US BANK (SARDA) 1,240,854.75
TOTAL CASH AND INVESTMENTS 110,255,088.35
SIGNED:_______________________________________ SIGNED:_______________________________________ Carlos Zamano

CITY MANAGER
2 All investments are placed in accordance with City of Highland's Investment Policy and Guidelines. The above summary provides sufficient cash flow liquidity to meet the next six month's estimated expenditures. This report is in accordance with Government Code Section 53646.

Leticia Nava-Cruz

DIRECTOR OF ADMINISTRATIVE

SERVICES/CITY TREASURER

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Attachment 2
Treasurer’s Report Graph

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Cash

4.1%
LAIF

67.0%
CAMP

27.6%
Fiscal Agent

1.3%
Treasurer's Report

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Attachment 3
Cash and Investments Graph

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General Fund

12.17%
Special Revenue Funds

36.22%
Capital Projects Funds

38.39%
Successor Agency

2.83%
Housing Authority

3.52%
Internal Service Funds

5.49%
Agency Funds

1.37%
Cash & Investments

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Attachment 4
General Fund Reserves Graph

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Reserved-Compensated
Absences

3.0%
Reserved-Advances

2.4%
Reserved-Inventory

0.0%
Reserved-Encumbrances

0.1%Undesignated

0.6% Designated-Economic
Uncertainty

12.4%
Designated-Continuing
Appropriations

4.7%
Designated-
Vehicle/Equipment
Replacement

23.8%
Designated-NPL

16.4%
Designated-OPEB

2.9%
Designated-Capital Projects

2.0%
Designated-City Hall

2.5%
Designated-Fire Emergency

4.2%
Designated-Fire Facilities

19.7%
Designated-Tech.

Enhancements

1.7%
Designated-Service
Enhancements

3.5%
General Fund Reserves

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Staff Report
to the City Council
Agenda
Item
No.9.

Date: December 9, 2025
From: Carlos Zamano, City Manager
Reviewed By: Maricela Marroquin, City Attorney
Prepared By: Alondra Muñoz, City Clerk
Subject: Records Destruction Authorization

Recommendation:

That the City Council approve the destruction of certain records.

Fiscal Impact:

Minimal - utilizing existing service with Corodata.

Public Notice:

The agenda for this item was posted at the three locations per Resolution No. 2011-047 and on the City’s website.

Background:

In compliance with the citywide records retention schedule adopted by the City Council on February 25, 2020, the City Clerk requests approval to destroy records. The list has been reviewed and approved by the City Attorney.

Record Retention Date of Document
Permit, Encroachment Closed/Completion + 5 years 1996-2019

Attachments:

1. Records Destruction Form

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Page 110 of 310 ends

Staff Report
to the City Council
Agenda
Item
No.10.

Recommendation:

The Finance/Personnel Subcommittee recommends the City Council receive and file the Developer In-Lieu Fee Annual Report for Fiscal Year 2024-2025.

Fiscal Impact:

The fund balance as of June 30, 2025, on all accounts is $7,677,775.14.

Public Notice:

The agenda for this item was posted at the three locations per Resolution No. 2011-047 and on the City’s website.

Background:

The Developer In-Lieu Fee fund is used to hold funds paid by developers for projects the city will construct later. For example, the city may accept in-lieu fees by several developers to construct a signal when needed in the future. It is more cost-effective to have the developers pay the in-lieu fee to the city than to have each developer construct a portion of the signal as their project is finished.

Attachments:

1. Proposed Developer In-Lieu Annual Report FY 2024-2025

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Staff Report
to the City Council
Agenda
Item
No.11.

Date: December 9, 2025
From: Carlos Zamano, City Manager
Reviewed By: Tish Nava-Cruz, Director of Administrative Services/City Treasurer Prepared By: Tish Nava-Cruz, Director of Administrative Services/City Treasurer Subject: AB1600 Development Impact Fee Annual Report for Fiscal Year 2024- 2025 per Government Code Section 66006

Recommendation:

The Finance/Personnel Subcommittee recommends the City Council receive and file the AB1600 Development Impact Fee Annual Report for Fiscal Year 2024-2025.

Fiscal Impact:

The fund balance as of June 30, 2025, on all accounts is $25,811,728.79.

Public Notice:

The agenda for this item was posted at the three locations per Resolution No. 2011-047 and on the City’s website.

Background:

The collection of Development Impact Fees began after Ordinance No. 45 and Resolution No. 88-46 was approved on November 8, 1988. Government Code Section 66006 (b)(1) requires that the City make available to the public within 180 days of the close of each fiscal year an accounting of all the activity that has occurred within the accounts that the City set up by way of Resolution No. 88-46.

This item was reviewed by the Finance/Personnel Subcommittee on November 12, 2025, and they recommend the item be approved by City Council.

Attachments:

1. Proposed AB1600 Development Impact Fee Annual Report 2024-2025

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Staff Report
to the City Council
Agenda
Item
No.12.

Date: December 9, 2025
From: Carlos Zamano, City Manager
Reviewed By: Tish Nava-Cruz, Director of Administrative Services/City Treasurer Prepared By: Tish Nava-Cruz, Director of Administrative Services/City Treasurer Subject: The Annual Comprehensive Financial Report (ACFR), the Independent Auditor’s Report on Internal Controls, the Audit Conclusion Letter, and the Gann Limit (Appropriations Limit) Letter; All Reports are for Fiscal Year Ended June 30, 2025

Recommendation:

The Finance/Personnel Subcommittee recommends the City Council receive and file the Annual Comprehensive Financial Report (ACFR), the Independent Auditor’s Report on Internal Controls, the Audit Conclusion letter, and the Gann Limit (Appropriations Limit) letter. All reports are for Fiscal Year Ended June 30, 2025.

Fiscal Impact:

None; reports only.

Public Notice:

The agenda for this item was posted at the three locations per Resolution No. 2011-047 and on the City’s website.

Background:

The Finance/Personnel Subcommittee reviewed the draft reports on November 12, 2025, in detail with the City's auditors, Van Lant and Fankhanel, LLP, and recommends that the City Council receive and file the following:

• The Annual Comprehensive Financial Report (ACFR)
• The Independent Auditor’s Report on Internal Controls • The Audit Conclusion Letter
• The Gann Limit (Appropriations Limit) Letter

Also, attached is a copy of the presentation that was delivered by our auditors.

In previous years, the Single Audit Report on Federal Award Programs has also been available for review at this time. However, due to delays in the release of the federal compliance supplement, we are postponing the presentation of the draft Single Audit Report.

The delay is related to the ongoing government shutdown, and at this time, it is unclear when

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the supplement will be issued.

The Single Audit Report remains due by March 31, 2026. We will continue to work closely with our auditors to meet that deadline and will bring the report back to the Finance/Personnel Subcommittee once it becomes available.

Attachments:

1. Annual Comprehensive Financial Report (ACFR)

2. Internal Control Report FY25

3. Audit Conclusion Letter FY25

4. Appropriations Limit FY25

5. Auditors' Presentation

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Attachment 1
Annua
l
Comp
rehensi
ve

Financial Report
(
ACFR)

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City of Highland
California
Annual Comprehensive Financial Report
For Fiscal Year Ended June 30, 2025

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ITY OF HIGHLAND

Highland, California

Annual

Comprehensive

Financial Report

For the fiscal year ended June 30, 20
25 27215 Base Line

Highland, California 92346

Phone: 909.864.6861

Fax: 909.862.3180

www.cityofhighland.org

Prepared by the Finance Department:

Leticia “Tish” Nava
-
Cruz

Director of Administrative Services/City Treasurer

Michelle Gomez

Assistant Director of Administrative Services

Debbie Ludolph

Accountant

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

TABLE OF CONTENTS

Page

INTRODUCTORY SECTION

Letter of Transmittal
1 - 11
List of City Officials 12 - 13
Organizational Chart 14
GFOA Certificate of Achievement
for Excellence in Financial Rep
orting 15

FINANCIAL SECTION

Independent Auditor’s Report 17 - 19

Management’s Discussion & Analysis 20 - 28

Basic Financial Statements

Government-wide Financial Statements:

Statement of Net Position
30 Statement of Activities
31 Fund Financial Statements:

Balance Sheet - Governmental Funds 32 - 33
Reconciliation of the Balance Sheet of Governmental Funds to t he Statement of Net Position 34
Statement of Revenues, Expenditures and Chan ges in Fund Balances - Governmental Funds 35 - 36 Reconciliation of the Statemen
t of Revenues, Expenditures, and
Changes in Fund Balances
of Governmental Funds to t
he Statement of Activities

37 Statement of Net Position - Proprietar y Funds 38
Statement of Revenues, Expenses and Chan ges in Net Position - Proprietary Funds 39 Statement of Cash Flows - Proprietar y Funds 40
Statement of Net Position - Fiduciar y Funds 41
S tatement of Changes in Net Position - Fiduciary Funds 42 Notes to Financial Statements
43 - 70

Required Supplementary Information

Budgetary Comparison Schedule by Department -B u dget and Actual:

General Fund
72 Budgetary Comparison Schedule - Budget and Actual:

Special Revenue Funds:

Grants
73 M a jor Grants 74
Housin g Authority 75
Schedule of Changes in Total OPEB Liability 76 - 77
Schedule of the City’s Proportionate Share of the Net Pension Liability 78 Schedule of Plan Contributions
79 Notes to Required Supplementary Information 80

Supplementary Information

Budgetary Comparison Schedules - Major Funds
Capital Improvements
82 Development Impact Fees Capital Pro jects Fund 83

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

TABLE OF CONTENTS – Continued

Page
Supplementary Information – Continued

Nonmajor Governmental Funds:

Description of Nonmajor Funds 85 - 86
Combining Balance Sheet - Nonmajor Funds 87 - 89
Combining Statement of Revenues, Expenditures and Changes in Fund Balances - Nonmajor Funds 90 - 92 Budgetary Comparison Schedule - Budget and Actual:

Measure I Special Revenue Fund
93 Traffic Safet y Special Revenue Fund 94
Gas Tax Special Revenue Fund
95 Article 3 Special Revenue Fund 96
CDBG Special Revenue Fund
97 Developer Fees Special Revenue Fund 98
Landscape Maintenance Distric t Special Revenue Fund 99 Street Li ght District Special Revenue Fund 100
Communit y Trails Special Revenue Fund 101
Parks Maintenance Distri
ct Special Revenue Fund
102
AQMD Special Revenue Fund 103
COPS Special Revenue Fund
104
Street and Storm Drain Maintenance Special Revenue Fund 105 Justice Assistance Grant Special Revenue Fund 106
Paramedic Department Special Revenue Fund 107
CFD Maintenance Special Revenue Fund 108
General Capital Financin g 109
Communit y Facilities District Capital Projects Fund 110 Description of Internal Service Funds
111
Combining Statement of Net Position - Internal Service Funds 112 Combining Statement of Revenues, Expenses and Changes in Net Position - Internal Service Funds 113 Combining Statement of Cash Flows - Internal Service Funds 114

STATISTICAL SECTION

Description of Statistical Section 116
Net Position by Component 117
Changes in Net Position 118
Fund Balances of Governmental Funds 119
Changes in Governmental Fund Balances 120
Assessed Value and Estimated Actu al Value of Taxable Property by Major Type 121 Direct and Overlapping Property Tax Rates 122
Principal Property Tax Payers 123
Property Tax Levies and Collections 124
Ratios of Outstanding Debt by Type 125
Ratios of General Bonded Debt Outstanding 126
Overlapping Tax and Assessment Debt 127
Legal Debt Margin Information 128
Pledged Revenue Coverage 129
Demographic and Economic Statistics 130
Full-time City Employees by Department 131
Operating Indicators 132
Capital Asset Statistics
133

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INTRODUCTORY SECTION

Page 124 of 310 ends

City of
Inc. 1987
Mayor Mayor Pro Tem City Council City Council City Council City Manager

Penny Lilburn

Larry McCallon

Gregory Hogan

Jimmy Saldana

John P. Timmer

Carlos Zamano

27215 Base Line • Highland, CA 92346

Tel: 909.864.6861 • Fax: 909.862.3180 • www.cityofhighland.org

Nov
ember

20 , 202
5 T
o the Honorable Mayor, Members of the City Council, and the Citizens of Highland:

We are proud to present the City of Highland’s 2024
-
2025 Annual Comprehensive Financial
Report (ACFR), a document that shows how the City collected and spent money during the fiscal year ending June 30, 2025. It includes an independent audit to provide confidence that the report is trustworthy. Information presented in the ACFR aims to share the City's financial decisions and health in a clear and transparent way to build trust between the City and the people who live, work, and invest here.

The information in the ACFR may be used to make
inf
ormed
decisions about budgets and
projects. Citizens may use it to learn how their tax money is spent and to see if the City is being responsible. Investors and businesses may use the ACFR to decide if

they want to
invest or do business here. In short, the ACFR is a helpful guide for anyone who wants to understand the City's finances and make informed choices for the future.

State law mandates that every general
-
purpose local government publish a complete set of
audited financial statements within six months after the fiscal year ends. This report fulfills that requirement for the fiscal year ending June 30, 202

5. Management is responsible for the completeness and reliability of the information, supported by an internal control framework designed to provide reasonable assurance of the financial statements' accuracy. The cost of these controls is balanced against the ir expected benefits.

Van Lant & Fankhanel LLP, an independent firm of certified public accountants, reviewed the City's financial statements and its internal controls and has issued an unmodified opinion. An unmodified opinion means the auditors have concluded that the City's financial
statements are presented reasonably accurately and in accordance with the appropriate accounting rules. This type of opinion is significant because it gives you confidence that you can trust what you see in the financial statements.

The independent auditor’s report is
included at the front of the financial section.

Additionally, Management’s Discussion and Analysis (MD&A) follows the auditor’s report, offering an overview and analysis of the financial statements, complementing the letter of transmittal.

Profile of the Government

The City of Highland, incorporated on November 24, 1987, is situated at the foothills of the San Bernardino Mountains in the Inland Empire, which encompasses parts of San 4

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Bernardino and Riverside Counties. With a population of 57,088 and covering approximately 18 square miles, Highland has expanded its boundaries through annexation, notably adding 3,200 acres in October 2000, which increased its size by about 33%.

Additionally, in 2022, 1,658 acres within the annexed area was purchased by
the San
Bernardino Valley Municipal Water District

(District)

for
a future corporate campus,
water
storage

facilities

and recharge, and conservation efforts. The
D
istrict

is collaborating with
urban planning and architectural consultants to
produce a Comprehensive
Master Plan

(Sunrise Ranch Master Plan)

and required Environmental Impact Report
for th
e
property.

The City of
Highland operates as a general law city with a council
-
manager government
structure. The City Council, composed of five members, is responsible for adopting ordinances, resolutions, the budget, setting fees, appointing for
committees

and
commission, hiring the City Manager, and providing policy direction to staff as well as other various duties
. The
M
ayor and
M
ayor
P
ro
-
tem are selected annually

by the elected City
Council Members. The City Manager implements the Council's policies and oversees d aily
operations.

The

City Council serves as
B
oard
M
embers for the Successor Agency to the Redevelopment
Agency (SARDA), the Highland Public Financing Authority (HPFA), and the Highland Housing Authority (HA).

As SARDA
B
oard
M
embers, they
direct
activities related to the
former Redevelopment Agency's project area, as the former Redevelopment Agency is dissolved
. The HPFA had no activities during the year, while the HA oversees housing initiatives previously managed by the former RDA Board and the Low and Moderate Income Hou
sing Fund.

The City of Highland offers a comprehensive range of services, including police protection, fire suppression, paramedic services, animal control and licensing, street construction and maintenance, planning and zoning, building safety, engineering and inspe ction, code
enforcement, business licensing, and general administration. Additional services within the city are provided by external entities such as San Bernardino County, San Bernardino Valley Water Conservation

District
, San Bernardino Unified School D
istrict, Redlands Unified
School District,
t
he YMCA of the East Valley

(provides the City’s recreational programs)
,
and East Valley Water District.

The biennial budget is essential for the City’s financial planning and control, incorporating the City Council's goals into departmental objectives through a process known as the Work Program. This program identifies key goals, programs, and projects to be

funded in the
budget.

M
ajor initiatives

in the upcoming fiscal year

include:

• Implement a new Financial Management Software
• Improve City Hall and Aurantia Park Solid Waste Enclosure • Replace Fuel Dispensing System at Police Station
5

Page 126 of 310 ends

• Continued Delivery of the 5 - Year Capital Improvement Program including , but not limited to
:
o Construction of the Natural Parkland Trail Project, 5 th Street Storm Drain Project, Elder Creek Storm Drain Project and several pavement management program projects

o Progressing on environmental assessments and design for regionally significant projects such as the Orange Street Bridge

over Plunge Creek
,
Base Line Bridge

over City Creek
, SR
-
210/5th Street Interchange, and
Victoria Street Improvements

o Annexing the southeast corner of Victoria and 5th Street (approximately one acre for economic development purposes).

The City Council must hold public hearings on the proposed budget and adopt a final budget by June 30 th, marking the end of the fiscal year. The budget is organized by fund and department, with the City Manager authorized to approve transfers within departments.

However, transfers between departments require City Council approval. The report includes budget
-
to
-
actual comparisons for each governmental fund with an adopted budget. For the General Fund and
M
ajor
S
pecial
R
evenue
F
unds, these comparisons are par
t of the
required supplementary information in the financial statements. For other governmental funds with appropriated budgets, the comparisons are presented in the supplementary section of the financial statements.

The City maintains budgetary controls to ensure compliance with the legal provisions of the annual appropriated budget approved by its governing body. Annual budgets are adopted for the General Fund,
S
pecial
R
evenue
F
unds,
C
apital
P
rojects
F
unds, and
I
nternal
S
ervice
F
unds. A
mid
-
year

budget review is conducted by the City Manager and Director of Administrative Services to assess the City's financial position.

In addition to annual budgets, a five
-
year financial plan is adopted for capital projects, with the Capital Improvement Plan (CIP) updated annually as needed. Budgetary control is established at the departmental level, where department heads are responsibl e for ensuring
expenditures do not exceed Council
-
approved amounts. The City uses an encumbrance
accounting system to aid in budgetary control, allowing encumbered amounts to lapse at year
-
end but be re
-
appropriated in the following budget.

The budget is prepared using the modified accrual basis of accounting, recognizing revenues when they become available and measurable, and expenditures when a liability is incurred. The General Fund,
S
pecial
R
evenue
F
unds,
C
apital
Projects F
unds,
I
nternal
Service F
unds, Housing Authority Funds, and Successor Agency Funds are all subject to appropriations.

Local Economy

Over the past several years, Highland has experienced steady growth in General Fund revenues, driven largely by property taxes and vehicle license fees. Sales and use tax 6

Page 127 of 310 ends

revenues have also shown consistent increases, supported by development in the light industrial, manufacturing, and commercial retail sectors. Additional revenue sources —
including charges for services, extraction tax, transient occupancy tax, and franchise

fees
—
have also grown during this period.

Despite expenditures rising at a faster rate than revenues, careful financial management has enabled the City to maintain a balanced General Fund budget for FY 2024/2025 —
without layoffs, pay cuts, furloughs, or reductions in public services. As a primarily

residential
community, property taxes remain Highland’s largest revenue source. However, the unexpected growth in sales tax revenues over the past five years has been especially beneficial, helping to support jobs and maintain a stable local economy.

Looking ahead, however, Highland faces growing financial pressures —
particularly related
to the rising costs of essential public safety services. Public Safety

services account for a
significant portion of the General Fund, and the City is contractually obligated to maintain certain levels of service to meet community expectations and ensure public safety. These costs continue to rise annually, and without a corresponding increase in sustainable revenue, it will become increasingly difficult to maintain current service levels.

For the future, there are several projects that continue to hold economic development potential for the community. Primarily, a commercial development area located on Greenspot Road, east of State Route 210 (SR
-
210), referred to as the “Golden Triangle
Po
licy Area.” In 2007, the City spent approximately $13

million

on improving Greenspot
Road east of SR
-
210 and undergrounding utility infrastructure to help facilitate future economic growth in this area. The investment in this area attracted the following

store/restaurant openings within the past few years along Greenspot Road between SR -
210
and Boulder Avenue: Lowe’s Home Improvement Center, In
-N-
Out, a Fitness club, Wing
Stop, Jersey Mikes, Trendsetter Salon & Day Spa, Mountain Mikes Pizza, 7 -
Eleven, Ein
stein
Bagels, Grocery Outlet, Starbuck’s, Chipotle, Ono Hawaiian Barbeque, Dave’s Hot Chicken, Corky’s Kitchen

& Bakery
,
Greenspot Crossing Dentistry, Verizon

and a Stater Bros market.

In addition, the 120,000 square foot “Extra Space” self -
storage facility on the southside of
Greenspot Road is anticipated to open by the end of 2025, and a drive -
through “Quick
Quack” car wash opened for business

October

2025.

A true highlight of 2025 was the ribbon cutting ceremony held on March 8 th for a COSTCO Wholesale warehouse store in the heart of the Greenspot Village and Marketplace Specific Plan. The COSTCO store includes approximately 161,000 square feet of retail and grocery shopping, an Optical Center, a Pharmacy, a Tire Center and Vehicle Fueling Stations.

Regarding the residential side of the “Golden Triangle Policy Area,” in September 2020, the City approved a 200
-
unit townhome style apartment project, called San Carlo I, at the northwest corner of Greenspot Road and Webster Street. The project consists of

40 residential buildings, a community recreation room, pool, barbeque area, tot lot, dog park, and courtyard amenities. The units range from 915 and 1,430 square feet and offer garage parking. The project comprises twenty acres of the 105 -
acre project kn
own as the
7

Page 128 of 310 ends

“Greenspot Village & Marketplace Specific Plan” located on the northside of Greenspot Road. The San Carlo I was completed in the Summer of 2024. In 2023, the developer received approval from the City to expand the San Carlo I and construct an additional 272
units to the north. San Carlo II is currently under construction and will be similar in size and massing of the first phase and will have its own access and recreational amenities.

An additional 746 multi
-
family units were approved in the Greenspot Village and Marketplace Specific Plan by the City in 2021 and 2022 by TREH Partners Development and Alliance Residential Company. These two projects have high level amenities, upscale arch itecture,
multiple club houses, outdoor recreation, pools, trails, and gathering areas. In conjunction with the residential development.

There are three (3) residential projects anticipated to be completed in 2025. The first is “Century Homes” currently constructing 42 small
-
lot single family detached homes on the
north side of Base Line west of Weaver Street. This small -
lot single family
subdivision
includes a new mini park, offering a tot lot, open play area, barbecue, shaded picnic area and walking trail open to the public. The second development is a projected called “Messina by Beazer Homes” located along Santa Ana Canyon Road between Northfork and Alta Vista Roads. Beazer Homes constructed 54 large single family detached homes on 10,000 square foot minimum lots with 360 degree views of the San Bernardino Mountains and Santa Ana Riverbed. The third development is the “Mediterra” Planned Residential Development with its highly anticipated 316 detached single family residential units located generally on the eastly end of Greenspot Road. Mediterra phases 1 and 2 with 99 housing units were constructed by DR Horton Homes, and Phases 3 and 4 with 50 additional units are anticipated to be completed by December 2025.

In terms of Multi
-
family housing development outside of the Greenspot Village and Marketplace Specific Plan, in October 2023 the City approved a four story 220 unit apartment development called “Halcyon” located on Sterling Avenue across from Warm Spring E
lementary School. Although no permits have been issued, the project will have a modern design and amenities including clubhouse, pool, two (2) tot lots, gathering spaces, dog run, and gymnasium.

The Town Center Policy Area on Base Line west of SR
-
210 is home to Smart N Final Extra
market, CVS Pharmacy, Baker’s and Family Dollar. On May 3, 2025, a ribbon cutting ceremony was held for “Tractor Supply Company” next to a handful of future sit -
down
re
staurant pads. Opening five years ago on Base Line just off SR -
210 was Jack in the Box
and Panda Express. Mi Cocina Mexican Restaurant and the Bear Springs Bistro & Lounge in the newly renovated Bear Springs Hotel (owned and operated by the Yuhaaviatam of San
Manuel Nation) on Highland Avenue near SR
-
330 gives residents additional sit
-
down
restaurant options in the city.

The City’s Housing Authority continues to pursue and evaluate opportunities to construct affordable housing options for city residents. On May 9, 2023, the Housing Authority executed a Disposition and Development Agreement/Affordable Housing Agreement wit h
8

Page 129 of 310 ends

Wakeland Housing and Development Corporation to construct 90 affordable senior housing units. Wakeland has extensive experience in constructing and managing affordable housing projects in Southern California. The project is estimated to cost approximatel y $38 million
to construct. Wakeland is currently seeking funding for the project and is expected to start construction no later than January 2027.

Long
-
term Financial Planning

When Highland incorporated in 1987, initial analyses suggested it was financially unfeasible.

However, today, Highland is fiscally healthy. A study by the California State Auditor ranked Highland 326 out of 430 cities in terms of financial risk, indicating

it has a "low overall risk."
This success is attributed to conservative expenditure practices over the past 3 8 years.

While many cities depend heavily on sales tax, Highland has primarily relied on vehicle license fees and property tax for revenue. Its sales tax potential was diminished in 1987 when the City of San Bernardino annexed areas that could have generated sales tax for Highland
.

Highland is actively developing marketing plans for its major thoroughfares —
Base Line,
Greenspot Road, and Fifth Street
—
as part of its long
-
term financial planning. With SR
-
210
running through the city and intersecting these corridors, enhancing their development is crucial for increasing the sales tax base in Highland.

In 2023, the San Bernardino County Transportation Authority (SBCTA), in cooperation with the California Department of Transportation (DOT), completed the widen
ing of

SR
-
210 from
Sterling Avenue to San Bernardino Avenue in the cities of San Bernardino, Highland and Redlands, as well as an unincorporated portion of San Bernardino County

to improve traffic
flow with an additional lane
.

The project included pavement rehab on local streets including Highland Avenue and 5th St.

In addition to the SR
-
210 widening and pavement rehabilitation, the City partnered with San Bernardino County Transportation Authority, and California Department of Transportation to improve the Base Line Interchange.

The

project widened Base Line from Buckeye Street to
Seine Avenue, widened three of the four existing SR
‐
210 interchange ramps, providing
overpass aesthetics, and replacing landscape
.

The purpose of the project was to reduce
congestion and improve operational efficiency throughout the Base Line corridor at the SR -
210 interchange
.

The City of Highland in collaboration with the Yuhaaviatam of San Manuel nation

is currently
working on the planning and environmental clearance phase for
a new interchange
at SR
-
210 and Victoria Avenue.

Environmental clearance is anticipated to be completed

in the
fourth quarter of 2027.

The project would improve access to and from Victoria Avenue and relieve congestion to the nearby Highland Ave interchange. The project is not fully funded,

and the City and Tribal Government will be seeking grant funding to complete the work.

The City
also
recently received federal funding that partially fund improvements to the

State
Route 210 at 5th Street Interchange to improve traffic flow

and staff has initiated the planning
9

Page 130 of 310 ends

and environmental phase . The project includes widening 5 th Street to its ultimate width, an additional lane on the eastbound on and off
-
ramps and the westbound on
-
ramp.

The project
is critical as it provides access to the southern side of the City with growing residential, commercial and industrial uses, and to the San Bernardino International Airport. The project is not fully funded,
and staff

will continue to seek additional funding to complete all project phases
.

Highland's key goals include maintaining a strong fiscal base, ensuring adequate public facilities and infrastructure, providing public safety and health, enhancing the city's image, and fostering good relations among staff, commissions, and citizens. The city has
demonstrated sound financial management, adhering to a pay -
as
-you-
go philosophy since
incorporation. The General Fund has no bonded debt, and reserves are used for capital projects, avoiding future debt burdens. Additionally, Highland has secured state and federal
grants to maximize local tax dollars and collaborates effectively with neighboring agencies on projects that benefit the community.

Financial Impacts of COVID
-
19 As the COVID
-
19 pandemic continues to recede into the fiscal distance, the City of Highland has effectively utilized federal relief funds to support both community needs and essential City services. Through CARES Act grants, the City acquired personal prot ective equipment
(PPE) for staff and provided direct assistance to the business community —
issuing 200 small
business grants of $2,500 each to help local establishments impacted by the pandemic.

In addition, the American Rescue Plan Act (ARPA) provided Highland with two installments totaling $7,447,553.50. These funds were strategically invested in ventilation improvements at public facilities, PPE, legal services, cybersecurity upgrades, various public works
projects, mortgage assistance for households, and continued small business support.

Notably, a substantial portion of ARPA funds was used to cover public safety payroll costs, helping the City maintain critical police and fire services during a time of extraordinary strain on local budgets.

All federal COVID
-
19 relief funds were fully expended by December 31, 2024. With those one
-
time funds no longer available, the City can no longer rely on temporary support to offset the rising and ongoing costs of public safety and other essential services . This reality
underscores the need to explore long
-
term, locally controlled revenue solutions

to ensure
Highland can continue to meet service expectations and maintain fiscal stability well into the future.

Awards and Acknowledgments

The Government Finance Officers Association (GFOA) of the United States and Canada has awarded the Distinguished Budget Presentation Award to the City for fiscal years 2025 –
2027. This prestigious honor represents the highest form of recognition in governme ntal
budgeting. The City has earned this distinction every year since fiscal year 1989 –
1990,
reflecting a long
-
standing commitment to excellence in financial planning.

Page 131 of 310 ends

Additionally, the City anticipates recei ving the Excellence in Operational Budgeting Award from the California Society of Municipal Finance Officers (CSMFO) for fiscal years 2025 –
2027. The City has been recognized with this award each year since first applying in fiscal year 1991
–
1992.

Both awards are valid for a two
-
year period and are granted only to agencies that meet strict criteria. To qualify, a budget document must serve effectively as a policy document, an operational guide, a financial plan, and a communication tool. Earning the se awards is a
significant accomplishment and underscores the City's dedication to transparency, accountability, and responsible financial stewardship.

Further demonstrating the City's commitment to financial excellence, the GFOA awarded a Certificate of Achievement for Excellence in Financial Reporting for the fiscal year ended June 30, 2024. This award is the highest form of recognition in the area of state and local government financial reporting. The City has now received this honor for thirty -
three
consecutive years.

To be considered for this award, the City must publish a comprehensive annual financial report that is clearly written, well
-
organized, and conforms to both generally accepted
accounting principles and all applicable legal requirements. The recognition is valid for one year, and I believe our current Annual Comprehensive Financial Report continues to meet these standards. I
will

submit it to the GFOA once again for consideration.

The preparation of the Annual Comprehensive Financial Report would not have been possible without the dedicated efforts
of
Assistant Director of Administrative Services
Michelle Gomez
,
Accountant Debbie Ludolph

and Accounting Technician Bianey Fleming
.

I want to thank them

for overseeing the compilation of the financial data and coordinating with our auditors.

I also want to express my appreciation to Finance/Personnel Subcommittee members Mayor Pro Tem Larry McCallon and Councilmember John Timmer for their guidance and support throughout the process. The leadership of the entire City Council has been essential in
maintaining the City's strong financial foundation.

Finally, I would like to thank City Manager Carlos Zamano for his commitment to high standards in financial management, leadership, and integrity. His continued efforts are vital to sustaining the fiscal health and long
-
term stability of the City of Highla
nd.

Respectfully submitted,

Leticia “
Tish
”
Nava
-
Cruz

Director of Administrative

Services/City Treasure
r

Page 132 of 310 ends

City of Highland
List of

City

Officials

Year ended
June 30,
202
5 City Council (
Elected
)

Penny Lilburn, Mayor

Larry McCallon, Mayor Pro Tem

Gregory Hogan, Councilmember

Jimmy Saldana
, Councilmember

John Timmer, Councilmember

Finance/Personnel Subcommittee

Larry McCallon

John Timmer

Management

City Manager

Carlos Zamano

Community Development Director

Lawrence Mainez

Director of Administrative Services/City Treasurer

Tish

Nava
-
Cruz

Public Works Director/City Engineer
Octavio
Duran

Assistant Community Development Director

Kim Stater

Assistant Public Works Director

Brian Wolfe

Assistant Director of Administrative Services

Michelle Gomez

Public Works Manager

Jim Richardson

Public Services Manager

Melissa Morgan

City Clerk

Alondra Mu
ñ
oz

Building Official

Matt Wirz

Police Chief

(Captain)

Jeremy Dean

Lieutenant

Phill Dupper

Fire Chief (Battalion Chief)

Liz Brown

Support

Accountant

Debra Ludolph

Accountant (Temporary)

Marlenne Castro

Accountant (Temporary)

Jasmine Hill

Accounting Assistant I (Temporary)

Veronica Navarro

Page 133 of 310 ends

Accounting Assistant I (Temporary) Annastasia Barrera Accounting Assistant II

Lia Dominguez

Accounting Technician I

Bianey Fleming

Administrative Assistant I

Eileen Prado

Administrative Assistant III

Jacqueline Avila

Administrative Assistant III

Camille Goritz

Assistant Engineer

Jay Tuttle

Assistant Engineer

Lucia Mendez

Assistant Planner

Tiffany Martinez

Assistant Planner

Travis Trejo

Code Compliance Officer

Justin Ramirez

Code Compliance Officer

Gary Chambers

Code Compliance Officer

Salli Wilson

Community Volunteer Services Coordinator

Denise Moreno

Deputy City Clerk

Lissette Nock

Engineering Technician I

Chastity Scott

Finance Intern

Valentina Quinones

Information Technology Technician

Manuel Tapia
-
Vera

Maintenance Worker I

Jack Avon

Maintenance Worker I

Erik Araus

Permit Technician I

Marissa Beltran
-
Quiroz

Permit Technician II

Cortney Croslin

Public Services Coordinator

Ryan Ramos

Senior Code Compliance Officer

Barrie Owens

Senior Maintenance Worker

Brandon Coleman

Senior Maintenance Worker

Kevin Layne

Senior Maintenance Worker

Gerald Peck

Senior Planner

Angela Tafolla

Scanning Intern

Jonah Nava

Scanning Intern

Ariel Martinez
-
Leon

Page 134 of 310 ends

CITY TREASURER
Tish Nava-Cruz

CITY ATTORNEY
Maricela Marroquin

PLANNING COMMISSION CITY CLERK
Alondra Muñoz

COMMUNITY DEVELOPMENT
Lawrence Mainez, Community
Development Director
Kim Stater, Asst. Community Development

PUBLIC WORKS
Octavio Duran, Public Works Director
Brian Wolfe, Assistant Public Works
Director
PLANNING POLICE FIRE ENGINEERING BUSINESS LICENSE ACCOUNTING & FIN.

REPORTING (AUDIT)

ECONOMIC DEVELOPMENT PATROL SUPPRESSION DEVELOPMENT REVIEW HUMAN RESOURCES BUDGETING

BUILDING & SAFETY CRIMINAL

INVESTIGATION INSPECTION CAPITAL PROJECTS RISK MANAGEMENT PURCHASING

CODE ENFORCEMENT

SUPPORT SERVICES PARAMEDIC

SERVICES GRANTS FEE ANALYSIS PAYROLL
TRAILS

NARCOTICS/VICE

FIRE MARSHAL

MAINTENANCE & OPERATIONS INFORMATION

TECHNOLOGY ANIMAL LICENSE

ANIMAL CONTROL

VOLUNTEER SERVICES VOLUNTEER

SERVICES STREET LIGHTS DISASTER

PREPAREDNESS YARD SALES

REDEVELOPMENT

GRAFFITI ABATEMENT

GRANT MANAGEMENT

INVESTMENTS

HOUSING PROGRAMS

WATER QUALITY GENERAL

GOVERNMENT

CASHIERING/FRONT
DESK

SOLID WASTE MANAGEMENT

VOLUNTEER SERVICES

CITY OF HIGHLAND
June 30, 2025
*Citizen Committees are appointed by the City Council for the in-depth study of specific projects.

PUBLIC SAFETY
Jeremy Dean, SBCSD Captain
Phill Dupper, SBCSD Lieutenant
Liz Brown, Cal Fire Battalion Chief
Annual Comprehensive Financial Report

ADMINISTRATIVE SERVICES
Tish Nava-Cruz, Director of Administrative Services
Michelle Gomez, Assistant Director of Administrative
Services

CITIZENS OF HIGHLAND

MAYOR & CITY COUNCIL

CITY MANAGER
Carlos Zamano

CITIZENS COMMITTEES
COMMUNITY TRAILS COMMITTEE and

HISTORIC & CULTURAL

PRESERVATION BOARD
SUCCESSOR AGENCY to the
REDEVELOPMENT AGENCY & the

HOUSING AUTHORITY
Department and Divisions Organizational Chart
14

Page 135 of 310 ends

Government Finance Officers Association
Certificate of
Achievement
for Excellence
in Financial
Reporting
Presented to
City of Highland
California
For its Annual Comprehensive
Financial Report
For the Fiscal Year Ended
June 30, 2024
Executive Director/CEO
15

Page 136 of 310 ends

FINANCIAL SECTION
16

Page 137 of 310 ends

Independent Auditor’s Report

The Honorable City Council
City of Highland, California

Report on the Financial Statements

Opinions
We have audited the accompanying financial statements of the go vernmental activities, each major fund,
and the aggregate remaining fund information of the City of Hig hland (City), as of and for the year ended
June 30, 2025, and the related notes to the financial statement s, 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 pres ent fairly, in all materia
l respects, the financial
position of the governmental activities, each major fund, and the aggregate remaining fund information of the City of Highland, as of June 30, 2025, and the respective c hanges 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 contai ned in
Government Auditing Standards
,
issued by the Comptroller General of the United States. Our responsibilities under those standards are further described in the Auditor’s Responsibilities for the Aud it of the Financial Statements section of our
report. We are required to be independent of the City and to me et our other ethical responsibilities, in
accordance with the relevant ethical requirements relating to our audit. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a bas is for our audit opinions.

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

In preparing the financial statements, management is required t o evaluate whether there are conditions or
events, considered in the aggregate, that raise substantial dou bt 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 .

Page 138 of 310 ends

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 fro m fraud is higher than for one resulting from
error, as fraud may involve collusion, forgery, intentional omi ssions, misrepresentations, or the override of
internal control. Misstatements are considered material if there is a substantial likelihood that, individually or in the aggregate, they would influence the judgment made by a reasonable user based on the financial
statements.

In performing an audit in accordance with generally accepted au diting standards and Government Auditing Standards
, we:

Exercise professional judgment and maintain professional skept icism 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 respons ive to those risks. Such
procedures include examining, on a test basis, evidence regardi ng the amounts and disclosures
in the financial statements.

Obtain an understanding of internal control relevant to the au dit in order to design audit procedures
that are appropriate in the circumstances, but not for the purp ose of expressing an opinion on the
effectiveness of the City’s internal control. Accordingly, no s uch opinion is expressed.

Evaluate the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluate th e overall presentation of the
financial statements.

Conclude whether, in our judgment, there are conditions or events, considered in the aggregate, that raise substantial doubt about the City’s ability to contin ue as a going concern for a reasonable
period of time.

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

Required Supplementary Information
Accounting principles generally accepted in the United States o f America require that the management’s
discussion and analysis, budgetary schedules and pension and OP EB schedules, as listed in the table of
contents, be presented to supplement the basic financial statements. Such information is the responsibility of management and, although not a part of the basic financial s tatements, 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 inform ation 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 informat ion for consistency with management’s
responses to our inquiries, the basic financial statements, and other knowledge we obtained during our
audit of the basic financial statements. We do not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance.

Page 139 of 310 ends

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 accompanyin g combining statements and budget
schedules, as listed in the table of contents, are presented fo r 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 account ing and other records used to prepare the
basic financial statements. The information has been subjected to the auditing procedures applied in the audit of the basic financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying account ing and other records used to prepare the
basic financial statements or to the basic financial statements themselves, and other additional procedures
in accordance with auditing standards generally accepted in the United States of America. In our opinion,
the combining statements, as listed in the table of contents, are fairly stated, in all material respects, in relation to the basic financia
l statements as a whole.

Other Information
Management is responsible for the other information included in the annual report. The other information comprises the introductory and statistical sections but does no t 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 as surance thereon.

In connection with our audit of the basic financial statements, our responsibility is to read the other
information and consider whether a material inconsistency exist s 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 ma terial misstatement of the other
information exists, we are required to describe it in our repor t.

Other Reporti
ng Required by
Government Auditing Standards
In accordance with
Government Auditing Standards
, we have also issued a report dated November 20,
2025, 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, contra cts, and grant agreements and other matters.

The purpose of that report is to
describe the scope of our test
ing of internal control over financial reporting
and compliance and the results of that testing, and not to prov ide 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 repo rting and
compliance.

November 20, 2025

Page 140 of 310 ends

MANAGEMENT’S DISCUSSION AND ANALYSIS
The following discussion and analysis of the City of Highland's financial performance for the fiscal year ending June 30, 2025, offers an overview of the city's financial activities. It should be read alongside the transmittal letter and financial statements in the report.

Using the Accompanying Financial Statements
The annual report includes various financial statements, notabl y the Statement of Net Position and the Statement of Activities, which present a comprehensive view of the city's finances over the long term. Fund financial statements provide insights into how governmental services were funded in the short term and detail remaining resources for future spending. These statements focus on the city’s most significant funds, offering more granular information compared to the broader government-wide statements. Additionally, some statemen ts detail activities where the
city serves as a trustee or agent for external beneficiaries.

OVERVIEW OF THE FINANCIAL STATEMENTS

The annual report is structured into four main parts: managemen t’s discussion and analysis, basic
financial statements, required supplementary information, and o ptional combining statements for
non-major governmental and internal service funds. The basic fi nancial statements include two
kinds of statements that present different views of the City:

1. Government-wide Financial Statements
: These two statements offer a comprehensive
view of the City’s financial status, covering both long-term and short-term aspects.

2. Fund Financial Statements
: These statements focus on specific parts of the city
government, providing detailed reports:
o Governmental Funds : Show how short-term financing supports services like public safety and what funds remain for future use.
o Proprietary Funds : Present financial information about government-operated services (e.g., water and sewer systems).
o Fiduciary Funds : Detail the city’s role as a trustee or agent for resources belonging to others.

The financial statements are accompanied by notes that clarify the information presented and offer further details. Additionally, a section required supplem entary information provides extra
financial and budgetary insights.

Figure A-1 summarizes the major features of the City’s financia l 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 discussi on and analysis explains the
structure and contents of each of the statements.

Page 141 of 310 ends

Figure A-1
Major Features of the City’s Government-wide and Fund Financial Statements

Reporting the City as a Whole
The Government-wide Financial Statements consist of two key reports: the Statement of Net Position and the Statement of Activities, which provide an over all view of the City’s financial status.

A critical question these statements address is whether the City is better or worse off after a year of activities.

These statements utilize accrual basis accounting, similar to p rivate-sector practices, accounting
for all current year revenues and expenditures regardless of wh en cash is received or paid. They
detail the City’s net position-the difference between assets & deferred outflows of resources and
liabilities & deferred inflows of resources-which serves as a m easure of financial health of the
City. Changes in net position over time indicate trends in fin ancial health, but it’s essential to
consider additional nonfinancial factors, such as property tax and sales tax base changes, as well
as the condition of city infrastructure, to fully assess the Ci ty’s overall well-being.

The Statement of Net Position and the Statement of Activities:


Governmental Activities encompass the City's primary services, including general government, community development, public safety, and maintenan ce of highways and
streets. These activities are mainly funded through sales taxes, property taxes, state subventions, charges for services, and other revenue sources.

Reporting the City’s Most Significant Funds
The Fund Financial Statements focus on the City’s most significant funds rather than its ove rall financial status. Some funds are mandated by state law or bond covenants, while others are
established by the City Council to manage specific resources an d demonstrate accountability for
taxes, grants, and other revenues.
21

Page 142 of 310 ends

1. Governmental Funds : These funds report most basic city services, detailing how mo ney flows in and out and the available year-end balances. They use modified accrual
accounting, which measures cash and other current financial ass ets easily convertible to
cash. Governmental Fund Statements provide a short-term view of operations, helping assess available financial resources for future programs. Reconciliation at the bottom of the statements clarifies the
relationship between governmental
activities and funds.

2. Proprietary Funds
: These funds account for services the City charges customers f or,
whether external or internal. Pr
oprietary funds follow the same
reporting approach as the
Government-wide Statements. The City does not have enterprise f unds but utilizes
internal service funds to report activities that supply service s to other City programs.

Reporting the City’s Fiduciary Responsibilities

The City acts as an agent for certain assets held for other organizations and individuals, which are reported separately in a Statement of Fiduciary Assets. The se fiduciary activities are excluded
from the City's other financial statements because the City can not use these assets for its own
operations. The City is responsible for ensuring that these ass ets are used as intended. Currently,
the fiduciary funds include three Community Facilities District s and the Successor Agency to the
City of Highland Redevelopment Agency Private Purpose Trust Fun d.

GOVERNMENT-WIDE FINANCIAL STATEMENTS

A summary of the Government-wide
Statement of Net Position
follows:

The City’s net position consists of three main components:

1. Investments in Capital Assets (67.9%)
: This portion reflects investments in assets like
land, buildings, and infrastructure, minus any outstanding debt related to these assets.
22

Page 143 of 310 ends

These assets are used to provide services to citizens and are n ot available for future spending.

2. Restricted Net Position (22.3%)
: This represents resources that are subject to external restrictions on their use, such as funds for gas taxes, develop ment impact fees, and
special revenue funds.

3. Unrestricted Net Position (9.8%)
: This portion can be used for day-to-day operations
without restrictions on debt covenants or legal requirements. A n example is the general
fund.

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

The Change in Net Position indicates whether the City's overall financial health improved or
declined over the year. For the City’s Governmental Activities, Net Position increased by 6.5%,
23

Page 144 of 310 ends

rising from $312.2 million to $332.5 million. This change refle cts fluctuations in revenue and expenditure during the year.



Revenue Increase:

Total program revenues rose due to higher charges for services and
property taxes. Grants both operating and capital, can vary yea rly and affect program
revenues based on their timing. Overall, general revenues increased in 2024/2025, largely driven by a rise in Property Tax, with additional slight growth in interest income and sales
and use tax. These increases contributed significantly to the o verall revenue growth for
this fiscal year


Expenditure Increase:

Total expenditures increased in 2024/2025, due to higher spending in general government, public works and community deve lopment. Public work
expenditures rose, as they can fluctuate annually based on the availability of grant funds and resources like the Measure I fund, Development Impact Fee f und, and Capital
Improvements fund. In contrast, Public Safety expenditures decr eased slightly compared
to the prior year, largely due to American Rescue Plan (ARPA) m onies being used to help
pay for police, fire suppression, and paramedic support. ARPA funds have been fully
expended so they City will not see a decrease in Public Safety expenditures in the future.

For the reasons stated above, the City’s Net Position increased by $20.3M ($312.2M to $332.5M).

Page 145 of 310 ends

MAJOR FUNDS

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

Major Governmental Funds

The
General Fund
serves as the City's primary operating fund, with a total fund balance of
$29,404,061 at the end of the fiscal year. This balance is divi ded into two categories:

Nonspendable and Spendable.
 Nonspendable funds cannot be used because they are not in a spendable form, such as inventory.
 Spendable funds are further classified into three sub-categories:
o Restricted : Funds with limitations on their use.
o Committed : Funds that the City Council has dedicated to specific project s or purposes.
o Assigned : Funds that the City Council has authorized the City Manager to allocate for specific projects or intents.

Significant changes in the revenues and expenditures of the Cit y’s General Fund from the prior
year are as follows:
 Revenue Increase : Total revenues (excluding transfers) rose by $635,326. Taxes increased by 2.4% ($584,984) due to rising property values. Lic enses and Permits saw a
9% increase ($108,784) from more building permit activity. Fine s and forfeitures increased
by 26.3% ($5,140) due to higher citation collections. Interest income rose 2.4% ($39,534)
as a result of higher interest rates, and rental income increased by 10.8% ($14,900).  Expenditure Decrease : Total expenditure (excluding transfers) dropped by $4,238,452 .

General government expenditures decreased by 0.9% ($20,052), pu blic safety
expenditures (including police, fire, and animal control) decreased by 23.9% ($4,050,374) due to American Rescue Plan money helping to offset some of the expenditures, and
capital outlay decreased by 83.3% because a fire vehicle was pu rchased in 2023/2024.

Fund balance in the general fund increased by $5,497,933 due to the reasons stated above.

The
Grants
fund accounts for non-federal grants that do not require separ ate tracking, as well as
joint projects with local municipalities, providing a more effi cient and manageable approach to
fund management.

Key Changes
:
 Revenue Decrease : Total revenues decreased by $1,522,306, mainly due to the tim ing of fund receipts and expenditures.
 Expenditure Decrease : Overall expenditures declined by $2,977,976, driven by lower grant and joint project activity in 2024/2025 compared to 2023/ 2024. Decreased capital
project activity included initiatives like the Mobile Source Re duction Committee (MSRC),
Rubberized Asphalt Concrete (RAC), and the State & Local Partne rship Program (SLPP).

Joint projects involved street improvements with neighboring ci ties, the Inland Valley
Development Agency (IVDA), and the San Manuel Band of Mission I ndians.
25

Page 146 of 310 ends


Fund Balance Increase : The fund balance increased by $902,808, primarily as a result of work performed and reimbursed during 2024/2025.

The
Major Grants
fund is used to manage federal grants that do not require separate accounting, making it more efficient to track these funds collectively.  Revenue and Expenditure Dynamics : Typically, revenues should match expenditures in this fund. However, delays in reimbursement for certain proj ects can lead to
expenditures exceeding revenues, resulting in negative fund bal ances. Occasionally,
revenue may be received before project expenditures are incurred. Grants not received in 2024/2025 are anticipated to be collected in fiscal year 2025/2 026.
 Expenditure Increase : Expenditures in this fund increased by $2,742,417, primarily due to more capital projects constructed in the current year. The u se of grants can fluctuate
from year to year.

The
Housing Authority
fund is responsible for administering programs that provide and support
affordable housing within the City.

Key changes
 Revenue Decrease : Total revenues slightly decreased by $130.  Expenditure Increase : Expenditures increased by $4,422 reflecting higher administra tive and program-related costs.
 Fund Balance Increase : The fund balance increased by $109,690 in 2024/2025, mainly due to consistent revenue performance.

The
Capital Improvements
fund was established on January 1, 2016, to manage the former RDA bond proceeds transferred to the City and Housing Authority with the Department of
Finance's approval.

Key Changes
:
 Revenue Decrease : Revenues in the fund dropped by $16,572 in 2024/2025.  Expenditure Increase : Expenditures increased by $461,542, as the fund continues to utilize the former RDA bond proceeds. Capital project construct ion activity is expected to
rise in fiscal year 2025/2026.
 Fund Balance Decrease : The fund balance decreased by $1,123,123 as expenditures continue to outpace revenues. With interest income being the pr imary revenue source, the
fund balance is projected to decrease over the coming years as expenditure continues.

The projects that made up the majority of Capital Improvement e xpenditures include STR 23-002
Greenspot Road Parkway and Median Improvements, STR 18-001 3 rd Street-5th Street Corridor Improvements and BRG 07-001 Base Line Bride.

The
Development Impact Fee (DIF)
fund is designed to finance the construction or expansion of off-site capital improvements needed for new development.

Key Changes
:
26

Page 147 of 310 ends


Revenue Increase : In 2024/2025, revenues rose by $4,317,885, reflecting a highe r amount of development impact fees received.
 Expenditure Decrease : Expenditures decreased by $207,346, as the fund was more actively used for capital projects in 2023/2024 compared to 202 4/2025.
 Fund Balance Increase : The fund balance increased by $11,246,458, with expectations of heightened activity in fiscal year 2025/2026.

GENERAL FUND-BUDGET
The total expenditures of the General Fund for 2024/2025 did no t exceed total appropriations.

Key differences between the original and final amended budgets include:

Significant Increases in Expenditures
:
 A $1,900,000 transfer from the General Fund to the General Capi tal Financing fund to support future capital project expenditures.
 A $1,400,000 transfer to the General Services fund to help with current and future expenditures.

Budgetary Variances
:
 The City received two allocations from the American Rescue Plan Act (ARPA), each for $7,447,553.50, in June 2021 and June 2022. These allocations we r e u s e d i n F Y
2024/2025 to help offset costs in the Police and Fire Departmen ts, leading to significant
expenditure variances. These funds have been fully expended as of December 31, 2024.

Revenue Changes
:
 The City experienced an increase in actual revenues compared to budgeted revenues, with some revenues rising, some declining, and many remaining s table.

Additional information on the City’s budget adjustments and pol icies can be found in the notes to
required supplementary information on page 80.

CAPITAL ASSETS

Page 148 of 310 ends

The major additions to capital assets during the year ended Jun e 30, 2025, were as follows:


YMCA HVAC Controls.

Emergency Response Message Board

Type 6 Wildland Fire Engine Engine (Brush Patrol)

Infrastructure additions include but are not limited to:


Project No. OLA 24-001 CDBG Streets FY 2024-2025 Cunningham/Fl eming/7th/Colwyn

Project No. SIG 21-001 City-Wide Pedestrian Head Installation 
Project No. STR 23-002 Greenspot Road Parkway and Median Impro vements

Additional information on the City’s capital assets can be foun d in the notes to the financial
statements starting on page 56.

LONG-TERM DEBT

Additional information on the City’s long-term liabilities can be found in the notes to the
accompanying financial statements starting on page 57.

Contacting the City’s Financial Management:

This financial report aims to provide citizens, taxpayers, cust omers, investors, and creditors with
an overview of the City’s finances and demonstrate accountability for the funds received. For questions or additional financial information, contact Leticia Nava-Cruz, Director of Administrative
Services/City Treasurer, at the City of Highland, 27215 Base Li ne, Highland, California, 92346.
28

Page 149 of 310 ends

BASIC FINANCIAL STATEMENTS
29

Page 150 of 310 ends

Governmental
Activities
ASSETS
Cash and Investments 113,914,686
$
Receivables:

Accounts
1,416,469

Interest
854,215

Property Taxes 219,165

Loans
695,728

Leases
1,982,627

Due from Other Governments 3,670,363

Advance to Successor Agency 503,719

Prepaid Items
18,027

Capital Assets, Not Being Depreciated 115,834,461

Capital Assets, Net of Depreciation 116,365,596

Total Assets 355,475,056

DEFERRED OUTFLOWS OF RESOURCES
OPEB Related Items 134,847

Pension Related Items 2,018,584

Total Deferred Outflows of Resources 2,153,431

LIABILITIES
Accounts Payable 4,849,233

Accrued Liabilities 241,046

Retention Payable 593,695

Deposits Payable 1,406,097

Unearned Revenue 1,082,273

Noncurrent Liabilities:

Due Within One Year 169,706

Due in More Than One Year 14,489,279

Total Liabilities 22,831,329

DEFERRED INFLOWS OF RESOURCES
OPEB Related Items 215,616

Pension Related Items 74,289

Lease Related 1,982,627

Total Deferred Inflows of Resources 2,272,532

NET POSITION
Net Investment in Capital Assets 225,925,791

Restricted for:

Public Safety
-

Public Works 69,313,686

Community Development 4,681,997

Unrestricted
32,603,152

Total Net Position 332,524,62 6$
City of Highland
Statement of Net Position
June 30, 2025
The accompanying notes are an integral part of this statement. 30

Page 151 of 310 ends

Net (Expense)
Charges Operating Capital Revenue and
for Grants and Grants and
Changes in
Functions/Programs Expenses Services Contributions Contributions Net Position Governmental Activities:

General Government 3,448,991
$ 3,545,534
$ 66,341
$ -
$ 162,884
$
Public Safety 20,216,643
1,905,498
277,796
-
(18,033,349)

Public Works 10,944,381
10,608,543
3,262,921
9,605,235
12,532,318

Community Development 5,599,779
2,411,293
796,319
-
(2,392,167)

Total Governmental Activities 40,209,794
$ 18,470,868
$ 4,403,377
$ 9,605,235
$ (7,730,314)

General Revenues:

Taxes:

Property Tax 18,824,160

Sales and Use Tax 3,907,308

Transient Occupancy Tax 301,600

Franchise Tax 2,033,925

Business Licenses Tax 399,152

Other 89,660

Gain on Sale of Capital Assets -

Investment Income 2,146,498

Miscellaneous 311,302

Total General Revenues 28,013,605

Change in Net Position 20,283,291

Net Position - Beginning of Year 312,241,335

Net Position - End of Year 332,524,626$
City of Highland
Statement of Activities
Year Ended June 30, 2025
Program Revenues
The accompanying notes are an integral part of this statement. 31

Page 152 of 310 ends

Major Housing
General
Grants
Grants Authority
ASSETS
Cash and Investments
31,336,053
$
11,556,381
$
-
$ 3,851,937
$
Receivables:

Accounts 1,307,525 - - - Interest 279,996
-
-
43,086

Property Taxes 193,299
-
-
-

Loans -
-
-
695,728

Leases 1,133,334
-
-
849,293

Due from Other Governments 893,651
514,793
769,800
578,950

Due from Other Funds 264,302
-
-
-

Advance to Successor Agency 402,975 - - 100,744 Prepaid Items 18,027
-
-
-

Total Assets 35,829,162
$ 12,071,174
$ 769,800
$ 6,119,738
$

LIABILITIES
Accounts Payable 2,829,580$ 99,248 $ 249,790 $ 93 $ Accrued Liabilities 170,014 - - 9,405 Retention Payable - 216,348 229,065 - Deposits Payable 1,406,097 - - - Unearned Revenue 886,076
196,197
-
-

Due to Other Funds -
-
95,108
-

Total Liabilities 5,291,767
511,793
573,963
9,498

DEFERRED INFLOWS OF RESOURCES
Unavailable Revenues - 514,648 754,927 578,950 Lease Related 1,133,334
-
-
849,293

Total Deferred Inflows of Resources 1,133,334
514,648
754,927
1,428,243

FUND BALANCES (DEFICITS)
Nonspendable 421,002 - - - Restricted
-
11,044,733

-
4,681,997

Committed
-

Assigned 22,089,497 - - - Unassigned
6,893,562

-
(559,090)

Total Fund Balances
29,404,061

11,044,733

(559,090)

4,681,997

Total Liabilities, Deferred Inflows
and Fund Balances
35,829,162
$
12,071,174
$
769,800
$
6,119,738
$
Special Revenue
City of Highland
Balance Sheet
Governmental Funds
June 30, 2025
The accompanying notes are an integral part of this statement. 32

Page 153 of 310 ends

Total
Non-major Total
Capital Development Governmental Governmental
Improvements Impact Fees Funds Funds
4,870,873
$ 25,648,992
$ 29,597,623
$ 106,861,859
$
-
-
87,479
1,395,004

37,270
162,737
262,898
785,987

-
-
25,866
219,165

-
-
-
695,728

-
-
-
1,982,627

-
-
913,169
3,670,363

-
-
-
264,302

-
-
-
503,719

-
-
-
18,027

4,908,143
$ 25,811,729
$ 30,887,035
$ 116,396,781
$
36,187
$ -
$ 1,596,167
$ 4,811,065
$
6,706
-
33,853
219,978

102,881
-
45,401
593,695

-
-
-
1,406,097

-
-
-
1,082,273

-
-
169,194
264,302

145,774
-
1,844,615
8,377,410

-
-
170,107
2,018,632

-
-

1,982,627

170,107

4,001,259

421,002

4,762,369

25,811,729

18,305,485

64,606,313

-
10,737,311

32,826,808

-
(170,483)

6,163,989

4,762,369

25,811,729

28,872,313

104,018,112

4,908,143
$
25,811,729
$
30,887,035
$
116,396,781
$
Capital Projects
33

Page 154 of 310 ends

Amounts reported for governmental activities in the Statement o f Net Position are different because:

Fund Balances of Governmental Funds 104,018,112
$
When capital assets (property, p
lant, equipment)
that are
to be
used in
governmental activities are purc
hased or constructed, the cost of those
assets are reported
as expenditures in
governmental
funds. How
ever,
the Statement of Net Position includes those capital assets amo ng the
assets of the City as a whole.

Capital Assets, Not Being Depreciated 115,834,461
Capital Assets, Being Depreciated 228,171,599
Accumulated Depreciation (111,806,003)
232,200,057
Long-term liabilities applicable to the City's governmental act ivities are
not due and payable in the current period and, accordingly, are not
reported as f
und liabilities
. All li
abilities (bot
h current an
d long-term)
are reported in the Statement of Net Position.

Compensated Absences (781,075)
SBCTA Loan Payable (6,274,266)
Net Pension Liability (6,230,264)
Total OPEB Liability (1,188,380)
(14,473,985)
Amounts for deferred inflows and deferred outflows related to t he City's
Net Pension Liability are not reported in the funds.

Deferred Outflows Related to Pensions 2,018,584
Deferred Inflows Related to Pensions (74,289)
Deferred Outflows Related to OPEB 134,847
Deferred Inflows Related to OPEB (215,616)
In governmental funds, other long-term assets are not available to pay
for current per
iod expenditures
and, therefore, a
re deferred in
the funds. 2,018,632
Internal service f
unds are used by managem
ent to c
harge the cos
ts of
certain activities, such as vehi
cle maintenance, self-insurance
, and
information technol
ogy, to i
ndividual funds
. The assets and li
abilities of
the internal service funds are included in governmental activit ies in the
Statement of Net Position.
6,898,284
Net Position of Governmental Activities 332,524,626
$
City of Highland
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. 34

Page 155 of 310 ends

General Major Housing
Fund
Grants
Grants Authority

REVENUES
Taxes
25,181,249
$
-
$
-
$
-
$
Licenses and Permits
1,322,308

Intergovernmental
465,201

1,720,584

7,853,518

Charges for Services
1,989,760

763

Fines and Forfeitures
24,647

Investment Income
1,657,976

219,338

Rental Income
152,501

120,000

Miscellaneous
145,918

4,599

Total Revenues
30,939,560

1,720,584

7,853,518

344,700

EXPENDITURES
Current:

General Government
2,335,867

Public Safety
12,912,196

-
4,578,056

Public Works
2,017,535

24,007

14,873

Community Development
3,170,276

-
1,240,950

235,010

Capital Outlay
73,007

793,769

1,065,695

Total Expenditures
20,508,881

817,776

6,899,574

235,010

Excess (Deficiency) of Revenues
Over Expenditures
10,430,679

902,808

953,944

109,690

OTHER FINANCING SOURCES (USES)
Issuance of Debt - - - - Transfers In
-

Transfers Out
(4,932,746)

Total Other Financing Sources (Uses)
(4,932,746)

Net Change in Fund Balances
5,497,933

902,808

953,944

109,690

Fund Balances, Beginning, as previously reported
23,906,128

10,141,925

(1,513,034)

Change within financial reporting entity (nonmajor to major) -

-
4,572,307

Fund Balances, Beginning, as adjusted
23,906,128

10,141,925

(1,513,034)

4,572,307

Fund Balances, End of Year
29,404,061
$
11,044,733
$
(559,090)
$
4,681,997
$
Special Revenue
City of Highland
Statement of Revenues, Expenditures, and Changes in Fund Balances Governmental Funds
Year Ended June 30, 2025
35

Page 156 of 310 ends

Total
Non-major
Total
Capital Development Governmental Governmental
Improvements Impact Fees Funds
Funds
-
$
-
$ 1,434,841
$
26,616,090
$
-

-
1,322,308

-
5,741,854

15,781,157

-
10,689,435

1,472,916

14,152,874

16,005

40,652

419,622

767,230

1,192,246

4,256,412

272,501

7,698

57,295

215,510

427,320

11,456,665

9,915,157

62,657,504

-
2,335,867

-
1,979,297

19,469,549

231,788

-
3,568,810

5,857,013

215,627

4,861,863

1,318,655

281,952

1,826,141

5,359,219

1,550,443

281,952

7,589,875

37,883,511

(1,123,123)

11,174,713

2,325,282

24,773,993

71,745

-
3,677,771

3,677,771

-
(145,025)

(5,077,771)

71,745

3,532,746

(1,328,255)

(1,123,123)

11,246,458

5,858,028

23,445,738

5,885,492

14,565,271

27,586,592

80,572,374

-
(4,572,307)

5,885,492

14,565,271

23,014,285

80,572,374

4,762,369
$
25,811,729
$
28,872,313
$
104,018,112
$
Capital Projects
The accompanying notes are an integral part of this statement. 36

Page 157 of 310 ends

Amounts reported for governmental activities in the Statement of Activities are different because:

Net Changes in Fund Balances - Total Governmental Funds 23,445,738
$
Governmental funds report capital outlays 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, and also the net effect of various transactions involving capital assets (i.e., sales and donations):

Capital Expenditures
4,861,428
Depreciation Expense
(6,158,771)
Loss on Disposal
(87,517)
Revenues reported in the Statement of Activities, which are not considered available to finance current expenditures, are not reported as revenues in the governmental funds.
(2,164,419)
The expenses below included in the Statement of Activities do not require the use of current financial resources and, therefore, are not reported as expenditures in governmental funds (net change):

Compensated Absences
(59,775)
Net Pension Liability
120,700
Total OPEB Liability
(80,771)
The issuance of long-term debt (e.g., bonds, loans, leases) provide current financial resources to governmental funds, while the repayment of the principal of long-term debt consumes the current financial resources of governmental funds. Neither transaction, however, has any effect on net position.

SBCTA Loan Payable
(71,745)
Amounts for deferred inflows and deferred outflows related to the City's Net Pension Liability are not reported in the funds. This is the net change in deferred inflows and outflows related to the net pension liability:

Deferred Outflows Related to Pensions (635,313)
Deferred Inflows Related to Pensions 109,142
Deferred Outflows Related to OPEB (43,960)
Deferred Inflows Related to OPEB 41,474
Internal Service Funds are used by management to charge the costs of certain activities, such as information technology and self-insurance, to individual funds. The net revenue (expense) of the internal service funds is reported with governmental activities. 1,007,080
Change in Net Position of Governmental Activities 20,283,291 $
City of Highland
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. 37

Page 158 of 310 ends

Governmental
Activities -
Internal
Service Funds
ASSETS
Current:

Cash and Investments 7,052,827
$
Receivables:

Accounts
21,465

Interest
68,228

Total Assets
7,142,520

LIABILITIES
Current:

Accounts Payable
38,168

Accrued Liabilities
21,068

Claims Payable
25,171

Total Current Liabilities 84,407

Noncurrent:

Claims Payable
159,829

Total Noncurrent Liabilities 159,829

Total Liabilities
244,236

NET POSITION
Unrestricted
6,898,284

Total Net Position
6,898,284
$
City of Highland
Statement of Net Position
Proprietary Funds
June 30, 2025
The accompanying notes are an integral part of this statement. 38

Page 159 of 310 ends

Governmental
Activities -
Internal
Service Funds

OPERATING REVENUES
Charges for Services
997,749
$
Miscellaneous
9,123

Total Operating Revenue 1,006,872

OPERATING EXPENSES
Salaries and Benefits
129,231

Insurance Premiums
595,763

Claims and Judgments
39,000

Legal Fees
20,171

Administrative Expenses 925,509
Insurance Adjusting Fees
-

Total Operating Expenses 1,709,674

Operating Income (Loss)
(702,802)

NONOPERATING REVENUES (EXPENSES)
Interest Revenue 309,882
Total Nonoperating Revenues (Expenses) 309,882

Income (Loss) before Contributions and Transfers (392,920)

Transfers in
1,400,000

Change in Net Position
1,007,080

Total Net Position, Beginning of Year 5,891,204
Total Net Position, End of Year 6,898,284$
City of Highland
Statement of Revenues, Expenses, and Changes in Net Position Proprietary Funds
Year Ended June 30, 2025
The accompanying notes are an integral part of this statement. 39

Page 160 of 310 ends

Governmental
Activities -
Internal
Service Funds

CASH FLOWS FROM OPERATING ACTIVITIES
Cash Received from Services 992,801
$
Cash Payments to Employees for Services (115,459)

Cash Payments Made to Suppliers/Vendors (1,539,629)

Net Cash Provided (Used) by Operating Activities (662,287)

CASH FLOWS FROM NONCAPITAL FINANCING ACTIVITIES
Cash Received from Other Funds 1,400,000
Net Cash Provided (Used) by Noncapital Financing Activities 1,400,000

CASH FLOWS FROM INVESTING ACTIVITIES
Interest Received
305,452

Net Cash Provided (Used) by Investing Activities
305,452

Net Increase (Decrease) in Cash and Cash Equivalents
1,043,165

Cash and Cash Equivalents, Beginning of the Year
6,009,662

Cash and Cash Equivalents, End of the Year 7,052,827$
Reconciliation of Operating Income (Loss) to Net Cash
Provided (Used) by Operating Activities:

Operating Income (Loss) (702,802)
$
Adjustments to Reconcile Operating Income (Loss) to
Net Cash Provided (Used) by Operating Activities:
(Increase) Decrease in Accounts Receivable (14,071)

Increase (Decrease) in Accounts Payable 6,814

Increase (Decrease) in Accrued Liabilities 13,772

Increase (Decrease) in Claims Payable 34,000

Total Adjustments
40,515

Total Cash Provided (Used) by Operating Activities
(662,287)
$
City of Highland
Statement of Cash Flows
Proprietary Funds
Year Ended June 30, 2025
The accompanying notes are an integral part of this statement. 40

Page 161 of 310 ends

Successor Agency
Private-purpose Custodial
Trust Fund Fund
ASSETS
Cash and Investments 2,288,572
$ -
$
Restricted Assets:

Cash and Investments with Fiscal Agents 1,224,543
1,320,056

Total Assets 3,513,115
1,320,056

LIABILITIES
Accounts Payable -
-

Accrued Interest Payable 388,362
-

Advance from City of Highland 503,719
-

Long Term Liabilities:

Due within one year 2,128,800
-

Due in more than one year 31,638,592
-

Total Liabilities 34,659,473
-

NET POSITION
Net Position Held for the Benefit of Others -
1,320,056

Net Position (Deficit) Held in Trust for Successor Agency (31,146,358)

Total Net Position
(31,146,358)
$
1,320,056
$
City of Highland
Statement of Net Position
Fiduciary Funds
June 30, 2025
The accompanying notes are an integral part of this statement. 41

Page 162 of 310 ends

Successor Agency
Private-purpose Custodial
Trust Fund Fund

ADDITIONS
Taxes and Assessments 3,618,122
$ 45,945
$
Interest Income 73,624
-

Total Additions 3,691,746
45,945

DEDUCTIONS
Administrative Expenses 19,581
-

Interest and Fiscal Charges 1,320,247
-

Total Deductions 1,339,828
-

Change in Net Position 2,351,918
45,945

Net Position, Beginning of Year (33,498,276)
1,274,111

Net Position, End of Year (31,146,358)$ 1,320,056 $ City of Highland
Statement of Changes in Net Position
Fiduciary Funds
Year Ended June 30, 2025
The accompanying notes are an integral part of this statement. 42

Page 163 of 310 ends

City of Highland
Notes to Financial Statements
Year Ended J
une 30, 2025

1) SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

The financial statements of the City of Highland (the City) have been prepared in conformity with generally accepted accounting principles (
GAAP) as applied to government
units. The Governmental Accounting Standards
Board (GASB) is the accepted standard-setting body for establis hing governmental accounting and financial
reporting principles. The more
significant of the City’s accou
nting policies are described below.

A) Description of Reporting Entity

The City (the primary governm
ent) has included within its repor
ting entity, for financial reporting purposes, all
component units over which the City exercises financial accountability. Financial accountability is defined as follows: The level of accountability that exists if a primary g overnment appoints a voting majority of an
organization's governing board and
is either able to impose its
will on that organization or there is a potential
for the organization to provide specific financial burdens to, or impose specific financial burdens on, the
primary government. A primary gov
ernment may also be financially accountable for government organizations with a separately elected governing board, a governing board appointed by another government, or a jointly appointed board that is fiscally dependent on the primary gover nment. The City is also considered to be
financially accountable for an organization if that organizatio n is fiscally dependent (i.e., it is unable to adopt
its budget, levy taxes, set rates or charges, or issue bonded d ebt without approval from the City). In certain
cases, other organizations are included as component units if t he nature and significance of their relationship
with the City are such that their exclusion would cause the City's financial statements to be misleading or incomplete.

The following component units meet the above-mentioned criteria , and are therefore included within the
financial reporting entity of the City of Highland: the City o f Highland Public Financing Authority and City of
Highland Housing Authority.

The City of Highland Public Financ
ing Authority (the Authority)
was created for the purpose of assisting the
financing or refinancing of certa
in public capital facilities b
y the City. The Authority is governed by a five-
member Board of Directors which
consists of members of the City Council. During the current fiscal year, the Authority had no
fiscal activity.

The City of Highland Housing Aut
hority (the Housing Authority)
was established by the City Council in 2011,
and is responsible for the administration of providing affordab le housing in the City. Th
e Housing Authority is
governed by a five-member Board of Directors which consists of members of the City Council. The Housing
Authority's financial transactions are reported in a special re venue fund. The Housing Authority does not
prepare separate financial statements.

Since the City Council serves as
the governing board for these
component units, and there is a financial
benefit/burden relationship between the City and these componen t units, all of the City's component units are
considered to be blended component units. Blended component un its, although legally separate entities, are
in substance, part of the City's
operations and are reported wi
th the interfund data of the primary government.

These component units do not issue separate component unit fina ncial statements.

B) Basis of Accounting and Measurement Focus

The basic financial statements
of the City are composed of the
following:

o
Government-wide financial statements
o
Fund financial statements
o
Notes to the financial statements
43

Page 164 of 310 ends

City of Highland
Notes to Financial Statements
Year Ended J
une 30, 2025

1) SUMMARY OF SIGNIFICANT ACC OUNTING POLICIES – Continued

Government-wide Financial Statements

Government-wide financial statem
ents display information about
the reporting government as a whole, except
for its fiduciary activities. T
hese statements include separate
columns for the governmental and business-
type activities of the primary government (including its blende d component units), as well as discretely
presented component units. The City of Highland has no business -type activities and no discretely presented
component units.

As a general rule, the effect of interfund activity has been eliminated in the Statement of Activities. An exception to this general rule would be for interfund services provided and used, which are not eliminated in
the consolidation process. Elimination of these charges would distort the direct costs and program revenues
reported for the various functions concerned. The Statement of Activities demonstrates the degree to which the direct expenses of a given function or segment are offset b y program revenues.

Direct expenses
are those
that are clearly identifiable wit
h a specific function or segme
nt.

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

Government-wide financial statements are presented using the economic resources measurement focus
and
accrual basis of accounting
. Under the economic resources measurement focus, all (both cu rrent and long-
term) economic resources and obligations of the reporting gover nment are reported in the government-wide
financial statements.

Basis of accounting
refers to when revenues and expenses are recognized in the accounts and reported in the financial statements. Under the accrual basis of accounting
, revenues,
expenses, gains, losses, assets and liabilities resulting from exchange and exchange-like transactions are
recognized when the exchange takes place. Revenues, expenses, gains, losses, assets and liabilities resulting from non-exchange trans
actions are recognized in acco
rdance with the requirements of GASB
Statement No. 33.

Program revenues include charges for services and payments made by parties outside the reporting government’s citizenry if that m
oney is restricted to a particu
lar program. Program revenues are netted with
program expenses in the statemen
t of activities to present the
net cost of each program.

Amounts paid to acquire capital assets are capitalized as asset s in the government-wide financial statements,
rather than reported as an expense. Proceeds of long-term debt are recorded as a liability in the government- wide financial statements, rather
than as other financing sourc
es. Amounts paid to reduce long-term
indebtedness of the reporting government are reported as a redu ction of the related liability, rather than as an
expense.

Fund Financial Statements

The underlying accounting system o f the City is organized and o perated on the basis of separate funds. A fund is defined as an independent fiscal and accounting entity with a self-balancing set of accounts, recording resources, related liabilities,
obligations, reserves and equit
ies segregated for the purpose of carrying out
specific activities or attaining certain objectives in accordan ce with special regulations, restrictions or
limitations.

Page 165 of 310 ends

City of Highland
Notes to Financial Statements
Year Ended J
une 30, 2025

1) SUMMARY OF SIGNIFICANT ACC OUNTING POLICIES – Continued

Fund financial statements for governmental funds are presented after the government-wide financial
statements. These statements display information about the maj or funds individually and other governmental
funds in the aggregate. Proprietary fund statements include financial information for internal service funds.

Financial statements for fiduciary funds include financial information for private-purpose trust funds and custodial funds. Fiduciary funds
of the City represent assets h
eld by the City in a custodial capacity for other
individuals or organizations.

Governmental Funds

In the fund financial statements, governmental funds are presen ted using the
modified accrual basis of
accounting
. Their revenues are recognized when they become measurable an d available as net current
assets.

Measurable
means that the amounts can be estimated, or otherwise determin ed.

Available
means
that the amounts were collected during the reporting period or soon enough thereafter to be available to
finance the expenditures accrued for the reporting period. The City uses an availability period of 60 days,
except for grants which are considered available if they are co llected within 90 days after year-end.

Sales taxes, property taxes, fr
anchise taxes, gas taxes, motor
vehicle in lieu, transient occupancy taxes,
grants and interest associated with the current fiscal period a re all considered to be susceptible to accrual
and so have been recognized as revenues in the current fiscal p eriod to the extent normally collected within
the availability period. Other revenue items are considered to be measurable and available when cash is received by the government.

Revenue recognition is subject to the
measurable
and
availability
criteria for the governmental funds in the
fund financial statements. Exchange transactions are recognize d as revenues in the period in which they are
earned (i.e., the related goods or services are provided).

Locally imposed

derived tax revenues
a r e
recognized as revenues in the period in which the underlying ex change transaction upon which they are
based takes place.

Imposed nonexchange transactions
are recognized as revenues in the period for which
they were imposed. If the period of use is not specified, they are recognized as revenues when an enforceable legal claim to the revenues arises or when they are received, w hichever occurs first.

Government-mandated
and voluntary nonexchange transactions
are recognized as revenues when
all applicable eligibility
requirements have been met.

In the fund financial statements, governmental funds are presen ted using the
current financial resources
measurement focus
. This means that only current assets, deferred outflows of resources, current liabilities, and deferred inflows of resources are generally included on their balance sheets. The reported fund balance (net current assets) is considered to be a measure of “availabl e spendable resources.” Governmental fund
operating statements present increases (revenues and other fina ncing sources) and decreases (expenditures
and other financing uses) in net current assets. Accordingly, they are said to present a summary of sources
and uses of “available spendable resources” during a period. No n-current portions of long-term receivables
due to governmental funds are reported on their balance sheets in spite of their spending measurement focus.

Amounts expended to acquire capital assets are recorded as expenditures in the year that resources were expended, rather than as fund assets. The proceeds of long-ter m debt are recorded as
other financing
sources
rather than as a fund liability. Amounts paid to reduce long- term indebtedness are reported as fund
expenditures.

Page 166 of 310 ends

City of Highland
Notes to Financial Statements
Year Ended J
une 30, 2025

1) SUMMARY OF SIGNIFICANT ACC OUNTING POLICIES – Continued

Proprietary and Fiduciary Funds

In the fund financial statements, proprietary funds and private -purpose trust funds are presented using the
accrual basis of accounting. Revenues are recognized when they are earned and expenses are recognized
when the related goods or services are delivered. The proprietary funds and the private-purpose trust funds are presented using the
economic resources measurement focus
. This means that all assets and all liabilities
(whether current or noncurrent) a
ssociated with their activity
are included on their balance sheets. Proprietary
fund type operating statements present increases (revenues) and decreases (expenses) in total net position.

Proprietary funds distinguish operating revenues and expenses from nonoperating items. Operating revenues and expenses generally result from providing services and produ cing and delivering goods in connection with
a proprietary fund’s principal ongoing operations. The princip al operating revenues of the City’s internal
service funds are charges for se
rvices. Operating expenses for the internal service funds include the cost of insurance, salaries and benefits
and administrative expenses.

All revenues and expenses not meeting this
definition are reported as n
onoperating revenues and expenses.

The fiduciary funds consist of a private-purpose trust fund and custodial fund which are reported using the
economic resources measurement focus.

C) Fund Classifications

The accounts of the City are organized and operated on the basis of funds, each of which is considered a separate accounting entity with a self-balancing set of account s, established for the purpose of carrying on
specific activities or attaining certain objectives in accordan ce with special regulations, restrictions or
limitations.

The City reports the following major governmental funds:

General Fund
- The General Fund is the general operating fund of the City. All general tax revenues and other receipts that are not allocated by law or contractual agreement to some other fund are accounted for in this
fund. Expenditures of this fund include the general operating e xpenditures and other costs which are not paid
through other funds.

Grants Special Revenue Fund
- This fund is used to account for any nonfederal grant that i s not required to
be accounted for in its own fund. Also, included in this fund a re joint projects with the County of San
Bernardino, City of San Bernardino, East Valley Water District (EVWD), the Inland Valley Development
Agency (IVDA), etc.

Major Grants Special Revenue Fund
- This fund accounts for federal grants that are not required to be
maintained in their own fund.

Housing Authority
- This fund accounts for the housing funds and certain housing assets of the dissolved
RDA after the date of dissolution.

Capital Improvements Capital Projects Fund
- This fund is used to account for the non-housing bond procee ds
of the former redevelopment agency.

Page 167 of 310 ends

City of Highland
Notes to Financial Statements
Year Ended J
une 30, 2025

1) SUMMARY OF SIGNIFICANT ACC OUNTING POLICIES – Continued

Development Impact Fees Capital Projects Fund
- This fund is used to account for AB
1600 fees collected
that are restricted for capita
l improvements for police facilit
ies, fire facilities, gener
al facilities, parks &
recreation facilities, storm drain
s, streets/sidew
alks, traffic
control, bridges/culverts, streetlights, medians/
landscaping and major arterials.

The City also reports th
e following fund types:

Proprietary Funds:

Internal Service Funds are used to finance and account for acti vities involved in rendering self-insurance and
building maintenance services to departments within the City. Costs of materials and services used are accumulated in these funds and charged to the user departments as such goods are delivered or services
rendered.

Fiduciary Funds:

The Private-purpose Trust Fund is used to account for the activ ities of the Successor Agency to the Highland
Redevelopment Agency.

Custodial Funds are used to account for assets held by the City as an agent for individuals, private organizations and other government al units. Cash and deposits are maintained for debt for which the City is not obligated.

D) Cash and Investments

Cash includes amounts in demand and time deposits as well as sh ort-term investments with a maturity date
within three months of the date acquired by the government.

Investments are reported in the accompanying financial statemen ts at fair value, except for certain certificates
of deposit and investment contracts that are reported at cost because they are not transferable and they have terms that are not affected by changes in market interest rates. Fair value is the price that would be received to sell an asset or paid to trans
fer a liability in an orderly
transaction between market participants at the
measurement date. Changes in fair value that occur during a fiscal year are recognized as investment income

reported for that fiscal year.

Investment income
includes interest earnings, changes in fair value, and any gains or losses realized upon the liquidation, maturity, or sal e of investments.

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

E) Advances to Successor Agency

The portion of fund balance associated with amounts that have b een disbursed to the Successor Agency in
the form of long-term advances have been classified as nonspend able unless the funds associated with
repayment of the advances are ot
herwise restricted for specific
purposes.

Page 168 of 310 ends

City of Highland
Notes to Financial Statements
Year Ended J
une 30, 2025

1) SUMMARY OF SIGNIFICANT ACC OUNTING POLICIES – Continued

F) Inventory and Prepaid Items

Inventory held by the general fund is stated at average cost us ing the consumption method. Prepaid items
are for payments to vendors for costs applicable to future acco unting periods. The cost of prepaid items is
recorded as expenditures/expenses
when consumed rather than whe
n purchased.

G) Property Tax Calendar

Property taxes are assessed and co
llected each fiscal year acco
rding to the following property tax calendar:

Lien Date: January 1
Levy Year: July 1 to June 30
Due Dates: First Installment – November 1
S e c
ond Installment – March 1
Delinquent Dates: First Installment – December 10
S e c
ond Installment – April 10

Under California law, property taxes are assessed and collected by counties up to 1% of assessed value, plus
other increases approved by voters. Property tax revenues are p ooled and then allocated to cities based on
complex formulas prescri
bed by state statutes.

H) Claims and Judgments

The City records a liability for
litigation, judgments, and claims including losses incurred but not yet reported when it is probable that an asset has been impaired or a liabil ity has been incurred prior to year-end and the
probable amount of loss (net of any insurance coverage) can be reasonably estimated.

This liability is
recorded in the insurance inter
nal service fund that accounts f
or the City's self-in
surance activities.

I) Interfund Transactions

Interfund transactions are accounted for as revenues, expenditu res or expenses. Transac
tions that constitute
reimbursements to a fund for ex
penditures/expenses initially made from it that are properly applicable to another fund, are recorded as expenditures/expenses in the reim bursing fund and as reductions of
expenditures/expenses in the fund t
hat is reimbursed. All other
interfund transactions,
except quasi-external
transactions and reimbursements,
are reported as transfers.

J) Compensated Absences

Permanent City employees earn from 80 to 160 vacation hours a y ear, depending upon their length of
employment, and 96 sick hours a year. Employees can carry forward up to 400 hours in earned but unused vacation hours. Any regular full-time employee who voluntarily separates or retires from the City after a
minimum of 10 years of service can be compensated for 40% of al l unused sick leave at their current rate of
pay. Floating holidays may be accumulated up to 45 hours, comp time earned up to 80 hours, and administration time may be a
ccumulated up to 200 hours.

Upon termination or retirement, permanent employees are entitled to receive compensation at their current base salary for all unused vacation leave. Also, eligible for c ompensation are floating holidays, comp time,
and administrative leave.

Page 169 of 310 ends

City of Highland
Notes to Financial Statements
Year Ended J
une 30, 2025

1) SUMMARY OF SIGNIFICANT ACC OUNTING POLICIES – Continued

K) Capital Assets

Capital assets are recorded at cost where historical records ar e available and at an estimated historical cost
where no historical records exist. Contributed capital assets received prior to the implementation of GASB 72
are valued at their estimated fair market value at the date of the contribution. Contributed capital assets
received subsequent to the implementation of GASB 72 are recorded at acquisition value as of the date received. Generally, capital asset purchases in excess of $30, 000 and infrastructure greater than $100,000
are capitalized.

Capital assets include public domain (infrastructure) assets co nsisting of certain improvements including
roads, streets, curbs, gutters, sidewalks, street lights, signs and signals, parks equipment, and storm drains.

Depreciation has been provided using the straight-line method o ver the estimated useful lives of the assets in
the government-wide financial statements. Depreciation is charged as an expense against operations and accumulated depreciation is reported in the respective statemen t of net position.

The following schedule summarizes
capital asset useful lives:

Buildings and Improvements 20 - 50 years
Equipment, Furniture and Software 3 - 20 years
Vehicles 3 - 15 years
Infrastructure - road system and
storm drains 25 - 75 years

L) Use of Estimates

The preparation of financial statements requires management to make certain estimates and assumptions
that affect the reported amounts of assets and liabilities, and disclosure of contingent assets and liabilities, at the date of the financial statements, as well as the reported a mounts of revenue and expenses during the
reporting period. Actual results
could differ from those estima
tes.

M) Leases

Lessor:

The City is a lessor for noncancellable leases of land owned by the City. The City recognizes a lease
receivable and a deferred inflow of resources in the government -wide and governmental fund financial
statements.

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

Key estimates and judgments include how the City determines (1) the discount rate it uses to discount the
expected lease receipts to pres
ent value, (2) lease term, and (
3) lease receipts.


The City uses its estimated incremental borrowing rate as the discount rate for leases. 
The lease term includes the noncancellable period of the lease. Lease receipts included in the measurement of the lease receiv
able is composed of fixed paymen
ts from the lessee.

Page 170 of 310 ends

City of Highland
Notes to Financial Statements
Year Ended J
une 30, 2025

1) SUMMARY OF SIGNIFICANT ACC OUNTING POLICIES – Continued

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

N) Net Position Flow Assumption

In the government-wide financial
statements, net position is cl
assified in the following categories:

Net investment in capital assets
describes the portion of net position which is represented by the current net
book value of the City’s capital assets, less the outstanding balance of any debt issued to finance these assets.

Restricted
describes the portion of net position which is restricted as t o use by the terms and conditions of
agreements with outside parties, governmental regulation, laws, or other restrictions which the City cannot
unilaterally alter.

Unrestricted
describes the portion of net pos
ition which is not restricted
to use.

Sometimes the City will fund outlays for a particular purpose from both restricted (e.g. restricted bond or grant proceeds) and unrestricted resources. In order to calculate the amounts to report as restricted net position and unrestricted net position in the statement of net position, a flow assumption must be made about the order
in which the resources are considered to be applied. It is the City’s policy to consider restricted net position to have been depleted before unr
estricted net position.

O) Deferred Outflows/Inflows of Resources

In addition to assets, the statement of financial position and the governmental funds balance sheet will
sometimes report a separate section for deferred outflows of re sources. This separate financial statement
element,
deferred outflows of resources
, represents consumption of net
assets that applies to future p
eriod(s)
and so will not be recognized as an outflow of resources (expen se) until then. The City currently reports
deferred outflows related to t
he net pension and Total OPEB lia
bilities in accordance
with GASB Statements
No. 68 and 75.

In addition to liabilities, the
statement of financial position
will sometimes report a separate section for deferred
inflows of resources. This separate financial statement elemen t,
deferred inflows of resources,
represents an
acquisition of net assets that applies to a future period(s) and so will not be recognized as an inflow of resources (revenue) until that time. The City has certain item s, which arise only under the modified accrual
basis of accounting, which qualifies for reporting in this cate gory. Accordingly, the item,
unavailable revenue,
is reported in the governmental funds balance sheet. The governmental funds report unavailable revenues from property taxes, special a
ssessments, grant receivables, an
d other miscellaneous receivables. These
amounts are deferred and recognized as an inflow of resources i n the period that the amounts become
available. In addition, t he City reports deferred inflows as a result of the City’s implementation of GASB Statement No. 68 and 75.

Page 171 of 310 ends

City of Highland
Notes to Financial Statements
Year Ended J
une 30, 2025

1) SUMMARY OF SIGNIFICANT ACC OUNTING POLICIES – Continued

P) Pensions

For purposes of meas
uring the net pension liability and deferre
d outflows/inflows of resources related to
pensions, and pension expense, information about the fiduciary net position of the City of Highland’s
California Public Employees’ Retirement System (CalPERS) plan ( Plan) and additions to/deductions from
the Plan’s fiduciary net positi
on have been determined on the same basis as they are reported by CalPERS.

For this purpose, benefit payments (including refunds of employ ee contributions) are recognized when due
and payable in accordan
ce with the benefi
t terms. Investments
are reported at fair value.

Q) Other Postemployment Benefits (OPEB)

Generally accepted accounting principles require that the repor ted results must pertain to liability and asset
information within certain defined timeframes. For this report , the following timeframes are used: June 30,
2023 Valuation Date, June 30, 2024 Measurement Date, and July 1 , 2023 through June 30, 2024
Measurement Period.

R) Long-term Obligations

Long-term debt is recognized as a
liability of a governmental fund when due. Long-term liabilities expected to be financed from proprietary fund
operations are accounted for in those funds.

2) CASH AND INVESTMENTS

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

Cash and Investments consist of the following:

Investments Authorized by the City’s Investment Policy

The table below identifies the investment types that are author ized for the City by the California Government
Code (or the City’s investment po
licy, where more restrictive).

The table also identifies certain provisions of the
California Government Code (or the City’s investment policy, if more restrictive) that add
ress interest rate risk,
credit risk, and concentration
of credit risk. This table does
not address investments of debt proceeds held by
bond trustee that are governed by the provisions of debt agreem ents of the City, rather than the general
provisions of the California Government Code or the City’s inve stment policy.

Statement of Net Position:

Cash and Inv estments 113,914,686
$
Statement of Fiduciary Net Position:

Cash and Inv estments 2,288,572

Cash and Inv estments with Fiscal Agents 2,544,599

Total Cash and Investments 118,747,857
$
Cash on Hand 1,150 $
Deposits with Financial Institutions
17,906,653

Investments
100,840,054

Total Cash and Investments
118,747,857
$
51

Page 172 of 310 ends

City of Highland
Notes to Financial Statements
Year Ended J
une 30, 2025

2) CASH AND INVESTMENTS – Continued

Investments Authorized by Debt Agreements

Investments of debt proceeds
held by bond trustee are governed
by provisions of the
debt agreements, rather
than the general provision of t
he California Government Code or
the City’s investment policy. The table below
identifies the investment types
that are authorized for these i
nvestments. The table also identifies certain
provisions of these debt agreement
s that address interest rate
risk, credit risk, and conce
ntration of credit risk.

Disclosures Relating to Interest Rate Risk

Interest rate risk is the risk t
hat changes in market interest
rates that will adversely affect the fair value of an
investment. Generally, the longer the maturity of an investmen t, the greater the sensitivity of its fair value to
changes in market interest rate. One of the ways that the City manages its exposure to interest rate risk is by
purchasing a combination of shorter-term and longer-term invest ments and by timing cash flows from maturities
so that a portion of the portfolio is maturing or coming close to maturity evenly over time as necessary to provide
the cash flow and liquidity needed for operations. Information about the sensitivity of the fair values of the City’s
investments to market interest rate fluctuations is provided by the following table that shows the distribution of
the City’s investment by maturity:

Maximum Maximum
Investment Types Maximum Percentage Investment
Authorized by State Law Maturity* of Portfolio* in One Issuer* California Local Agency Bonds 5 years None None
United States Treasury Obligations 5 years None None
Securities of the State of California 5 years None None United States Agency Securities 5 years None None
Commercial Paper 270 days 25% 10%
Certificates of Deposit 5 years None None
Negotiable Certificates of Deposit 5 years 30% None
Bankers Acceptances 180 days 40% None
Repurchase Agreements 92 days None None
Reverse Repurchase Agreements 1 year 20% Base Value None Mutual Funds 5 years 15% 10%
Medium Term Notes 5 years 30% None
Mortgage Securities / Asset Backed 5 years 20% None
California Asset Management Program (CAMP) N/A None None Local Agency Investment Fund (LAIF) N/A None None
*Based on state law requirements or inv estment policy requirements, whichev er is more restrictiv e N/A - Not Applicable
Maximum Maximum
Authorized Maximum Percentage Investment
Investment Type Maturity of Portfolio in One Issuer
United States Treasury Obligations None None None
United States Agency Securities None None None
Municipal Obligations None None None
Commercial Paper 270 days None None
Certificates of Deposit 360 days None None
Money Market Mutual Funds N/A None None
Investment Contracts Life of Bonds None None
52

Page 173 of 310 ends

City of Highland
Notes to Financial Statements
Year Ended J
une 30, 2025

2) CASH AND INVESTMENTS - Continued

Disclosures Relating to Credit Risk

Generally, credit risk is the risk that an issuer of an investm ent will not fulfill its obligation to the holder of the investment. This is measured by the assignment of rating by a nationally recognized statistical rating organization.

Presented below is the minimum rating required by (where applicable) the California Government Code, the City’s investment policy, or debt agreem
ents, and the actual rating as
of year-end for each investment type.

Concentration of Credit Risk

The investment policy of the City contains no limitations on th e amount that can be invested in any one issuer
beyond that stipulated by the California Government Code. Ther e are no investments (other than LAIF and CAMP
external investment pools) tha
t represent 5% or more of total C
ity investments.

Custodial Credit Risk

Custodial credit risk for deposit
s is the risk that, in the eve
nt of the failure of a deposit
ory financial institution, a
government will not be able to rec
over its depos
its or will not
be able to recover collateral securities that are in
the possession of an outside party
. The custodial credit risk
for investments is the risk
that, in the event of the
failure of the counterparty (e.g., broker-dealer) to a transact ion, a government will not be able to recover the
value of its investment or collateral securities that are in th e possession of another party.

The California Government Code and the City’s investment policy do not contain legal or policy requirements
that would limit the exposure to custodial credit risk for depo sits, other than the followin
g provision for deposits:

Remaining Maturity
Total 12 Months 1 to 2
2 to 5
Investment Type June 30, 2025 or Less Years
Years
CAMP
22,060,657
$
22,060,657
$
-
$
-
$
LAIF
76,234,798

76,234,798

Held by Bond Fiscal Agent:

Money Market Mutual Funds:

Successor Agency
1,224,543

1,224,543

CFD
1,320,056

1,320,056

Total Pooled Investments
100,840,054
$
100,840,054
$
-
$
-
$
Minimum
Total Legal Not
Inv estment Type June 30, 2025 Rating AAA Rated
CAMP 22,060,657
$ N/A 22,060,657
$
-
$
LAIF
76,234,798

N/A
-
76,234,798

Held by Bond Fiscal Agent:

Money Market Mutual Funds:

Successor Agency
1,224,543

A
-
1,224,543

CFD
1,320,056

A
-
1,320,056

Total Pooled Investments
100,840,054
$
22,060,657
$
78,779,397
$
53

Page 174 of 310 ends

City of Highland
Notes to Financial Statements
Year Ended J
une 30, 2025

2) CASH AND INVESTMENTS - Continued

The California Government Code requires that a financial instit ution secure deposits made by state or local
government units by pledging securities in an undivided collate ral pool held by a depository regulated under
state law (unless so waived by the governmental unit). The fai r value of the pledged securities in the collateral
pool must equal at least 110% of the total amount deposited by the public agencies. California law also allows
financial institutions to secure City deposits by pledging firs t trust deed mortgage notes having a value of 150%
of the secured public deposits.

At June 30, 2025, the City’s and th
e Successor Agency’s deposits (bank balances) were either insured by the Federal Depository Insurance Corporation or collateralized unde r California Law.

Fair Value

The City categorizes its fair value measurements within the fair value hierarchy established by generally accepted accounting pr
inciples. The hierar
chy is based on the
valuation inputs used to measure the fair value
of the asset. Level 1 inputs are quoted prices in active marke ts for identical assets; Level 2 inputs are significant other observable inputs; Level 3
inputs are significant unobser
vable inputs.

The City’s investments in LAIF, CAMP, and money market mutual f unds are not subject to the fair value
hierarchy.

Investment in State Investment Pool

The City is a voluntary particip
ant in the LAIF which is regula
ted by the California Government Code under the
oversight of the Treasurer of the State of California. The fai r value of the City’s investment in this pool is
reported in the accompanying financial statements at amounts based upon the City’s pro-rata share of the fair value provided by LAIF for the entire LAIF portfolio (in relati on to the amortized cost of that portfolio). The
balance available for withdrawal is based on the accounting rec ords maintained by LAIF, which are recorded
on an amortized cost basis.

California Asset Management Program

The City invests in this inves
tment trust, which is similar to
a money market mutual fund. The fund invests primarily in certificates of deposit, commercial paper, and U.S. Governme nt and Agency obligations. The City is a voluntary
participant in the investment pool.

The CAMP Cash Reserve Portfolio (the Pool) is exempt from regis tration with the Securities and Exchange
Commission (SEC) under the Investment Company Act of 1940, but operates in a manner consistent with SEC Rule 2a-7, "Money Market Funds," of that Act. Accordingly, the Pool meets the definition of a "2a7-Iike pool" set
forth in GASB Statement No. 31, "Accounting and Financial Repor ting for Certain Investments and External
Investment Pools."

While the Pool itself is exempt
from SEC registration, the Pool
's investment advisor and
administrator, PFM Asset
Management, LLC, is registered with the SEC as an investment ad visor under the Investment Advisors Act of
1940. PFM Asset Management, LLC has also filed a notice with th e California Department of Corporations, as
well as various other states, a
s an investment advisor under st
ate securities laws.

Page 175 of 310 ends

City of Highland
Notes to Financial Statements
Year Ended J
une 30, 2025

2) CASH AND INVESTMENTS - Continued

In addition, the Pool also meets the definition of "Municipal F und Security" outlined by Municipal Securities
Rulemaking Board (MSRB) Rule 0-12, therefore contracts with pro spective investors relating to shares of the Pool
are conducted through PFM Asset Management's wholly-owned subsi diary, PFMAM, Inc., a broker-dealer which
is registered with the SEC and MSRB, and is a member of the Nat ional Association of Securities Dealers (NASD).

The Pool also files an income tax return annually with the Inte rnal Revenue Service, though the net income of the
Pool is generally exempt from federal income tax.

3) INTERFUND RECEIVABLES, PAYABLES AND TRANSFERS

Interfund receivables and payabl
es at June 30, 2025 are as foll
ows:

Interfund balances are composed of short-term borrowings to cov er deficit cash. Borrowings are expected to be
repaid in the 2025-26 fiscal year.

Advances to Successor Agency consist of the following:

The advances from the General Fund were made to the Successor A gency to finance activities in the project
areas. The advances from the Housing Authority Special Revenue Fund to the Successor Agency represents
20% of the total advances made by the General Fund.

The advances are to be repaid with a defined schedule over a re asonable term of years at an interest rate not to
exceed the interest rate earned by the funds deposited into the Local Agency Investment Fund. The annual
advance repayments are subject to
certain limitations, are subj
ect to a formula distribution, and have a lower
priority for repayment as described in AB 1484 (Health and Safety Code Section 34191.4(2)(A).

Interfund transfers fo r the 2024-25 fiscal year consist of the following:

Due From (Receivable) Due to (Payable) Amount
General Fund
Major Grants
95,108
$
Other Governmental Funds
169,194

264,302
$
Advances From Amount
General Fund
402,975
$
Housing Authority
Special Revenue Fund
100,744

Total
503,719
$
Transfer Out Transfer In Amount
General Fund
Other Governmental Funds
3,532,746
$
Internal Service Funds
1,400,000

Other Governmental Funds Other Governmental Funds
145,025

5,077,771
$
55

Page 176 of 310 ends

City of Highland
Notes to Financial Statements
Year Ended J
une 30, 2025

3) INTERFUND RECEIVABLES, PAY
ABLES AND TRANSFERS - Continued

The transfer from the General Fund to the General Capital Finan cing Fund included $1,900,000 for Future
Projects. The General Fund (Fir
e Department) transferred $1,311,341 to the Paramedic Department Special Revenue Fund to fund a shortage of medic tax revenue. The Gene ral Fund transferred $1,400,000 to the
Internal Service Funds (General Services and Insurance Services Fund) to fund future expenditures. The
General Fund transferred $64,656 to the Parks Maintenance Distr ict to fund a shortage in operating costs. The
General Fund also transferred $202,057 to other nonmajor govern mental funds to cover current year operating
costs.

The General Capital Financing Fund also transferred $145,025 to the Gas Tax Fund to meet the SB 1
maintenance of effort requirement.

4) CAPITAL ASSETS

Capital asset activity for th e year ended June 30, 2025 is as f ollows:

Depreciation expense was charged to the following functions in the Statement of Activities:

Beginning Ending
Capital Assets, Not Being Depreciated: Balance Additions Deletions Transfers Balance Land
4,485,030
$
-
$
-
$
-
$ 4,485,030
$
Rights of Way
90,490,553

-
90,490,553

Construction in Progress
18,503,772

4,
686,025

-
(2,330,919)

20,858,878

Total Capital Assets, Not Being Depreciate 113,479,355

4,686,025

-
(2,330,919)

115,834,461

Capital Assets Being Depreciated:

Buildings and Improvements
40,822,283

60,887

-
40,883,170

Equipment, Furniture,
and Software 5,471,911

39,647

-
5,511,558

Vehicles
3,954,129

32,410

(15,085)

474,608

4,446,062

Infrastructure - Road System
155,468,428

-
(256,160)

1,811,496

157,023,764

Infrastructure - Storm Drains
20,219,771

42,459

-
44,815

20,307,045

Total Capital Assets Being Depreciated 225,936,522

175,403

(271,245)

2,330,919

228,171,599

Less Accumulated Depreciation:

Buildings and Improvements
(21,005,625)

(1,
189,382)

-
(22,195,007)

Equipment, Furniture,
and Software (4,382,138)

(
260,315)

-
(4,642,453)

Vehicles
(2,044,543)

(
249,258)

15,085

-
(2,278,716)

Infrastructure - Road System
(73,665,925)

(4,
180,307)

168,643

-
(77,677,589)

Infrastructure - Storm Drains
(4,732,729)

(
279,509)

-
(5,012,238)

T
otal

Accumulated Depreciation
(105,830,960)

(6,158,771)

183,728

-
(111,806,003)

Net Capital Assets Being Depreciated 120,105,562

(5,983,368)

(87,517)

2,330,919

116,365,596

Total Governmental Activities Capital Asset 233,584,917$ (1,297,343) $ (87,517) $ - $ 232,200,057 $ General Government 171,701 $
Public Safety
747,094

Public Works
4,502,060

Community Development
737,916

Total
6,158,771
$
56

Page 177 of 310 ends

City of Highland
Notes to Financial Statements
Year Ended J
une 30, 2025

5) LONG-TERM LIABILITIES

The following is a summary of l
ong-term liability
activity for
the year ended June 30, 2025:

Claims Payable

The City retains the risk of loss for general liability and wor kers' compensation claims as described in Note 9.

These amounts represent estimates of amounts to be paid for rep orted general liability and workers' compensation
claims including incurred-but-
not-reported claims based upon pa
st experience, modified for current trends and
information. While the ultimate amount of losses incurred throu gh June 30, 2025 is dependent on future
developments, based upon information from the City's attorneys, the City's claims administrators and others
involved with the administration of the programs, City manageme nt believes the accrual is adequate to cover such
losses. The estimated liability at June 30, 2025 for general li ability claims amounted to $185,000 and none for
workers' compensation claims.

Compensated Absences

The City's policies relating to compensated absences are descri bed in Note 1. J. The net change in
compensated absences is included in the long-term debt note.

SBCTA Loan Payable

In 2018, the City entered into a non-interest-bearing term Loan Agreement with the San Bernardino County
Transportation Authority (SBCTA) to fund project costs for the State Route 210 Baseline Interchange Project
.

Per Article 2.2 of the agreemen
t, SBCTA is authorized to withho
ld
Valley Major Street Program – Arterial Sub-
Program
funds available to the City to p
ay the City’s share of costs.

The amount withheld is equal to the loan payable amount. The ma ximum amount of the loan will not exceed
$9,682,383, which is two-thirds of the estimated City share of project costs. There is currently no repayment
schedule for the loan.

The loan is secured by Measure I Local Funds and payable from Regional Transportation Development Impact
Fees
(DIF), unless the DIF is required by the City to complete othe r committed projects. The loan has a
maximum 10-year term, which begins at the completion of the con struction of the project, with the first payment
coming due no later than the end of construction. Per the terms of the agreement, the City is in default if funds
are not repaid by the end of the term, at which point the terms would be renegotiated. SBCTA is authorized to
withhold
Measure I
funds upon default, to satisfy the loan payments. If full repa yment of the loan is not made
by the end of the
Measure I 2010 – 2040
sales tax, SBCTA will forgive the loan obligation. The loan ba lance
at June 30, 2025 is equal to $6,274,266.

Beginning Ending Due Within
Governmental Activities:

Balance Additions Deletions Balance One Yea r
Claims Payable 151,000 $ 59,171 $ 25,171 $ 185,000 $ 25,171 $ Compensated Absences
721,300

59,775

-
781,075

107,752

SBCTA Loan Payable
6,202,521

71,745

-
6,274,266

Total OPEB Liability
1,107,609

80,771

-
1,188,380

36,783

Net Pension Liability
6,350,964

-
120,700

6,230,264

Total
14,533,394
$
271,462
$
145,871
$
14,658,985
$
169,706
$
57

Page 178 of 310 ends

Highland City CouncilDecember 9, 2025

Highland City Council
December 9, 2025