Agenda packet — Imperial Beach City Council, May 6, 2026 (part 1 of 2)

Regular Meeting - 6:00 p.m.

Wednesday, May 6, 2026
Council Chambers
825 Imperial Beach Boulevard
Imperial Beach, CA 91932

THE CITY COUNCIL ALSO SITS AS THE IMPERIAL BEACH PLANNING COMMISSION, PUBLIC

FINANCING AUTHORITY, HOUSING AUTHORITY, AND IMPERIAL BEACH REDEVELOPMENT AGENCY SUCCESSOR AGENCY.

Public Comment: Members of the public may provide comments in person at the City Council meeting or submit written comments in advance via email to [email protected]. Written comments received by noon on the day of the meeting that are within the subject matter jurisdiction of the City of Imperial Beach will be provided to the City Council, made available to the public at the meeting, and included in the official record, but will not be read aloud. Members of the public may watch City Council meetings, via livestream or view archived recordings on the City's website at:
https://www.imperialbeachca.gov/129/Agendas-Minutes.

In compliance with the Americans with Disabilities Act (ADA), persons needing reasonable accommodations to participate in this meeting should contact the City Clerk’s Office at (619) 628-2347 or TTY 711 during regular business hours at least 12 hours in advance to discuss accessibility needs.

Foreign language and American Sign Language interpretation services are available for City Council meetings. Contact the City Clerk’s office at (619) 628-2347 or TTY 711 by noon on Monday prior to the meeting.

Any disclosable public records provided to a majority of the City Council/Planning Commission/Public Financing Authority/Housing Authority/I.B. RDA Successor Agency regarding any open session item on this agenda will be available for public inspection at the following designated locations: Office of the City Clerk, located at 825 Imperial Beach Blvd., Imperial Beach, CA 91932 and on the City's website at:
https://www.imperialbeachca.gov/129/Agendas-Minutes.

Pages

1. CALL TO ORDER

2. ROLL CALL

3. PLEDGE OF ALLEGIANCE

4. REIMBURSEMENT DISCLOSURES/REPORTS ON ASSIGNMENTS AND

COMMITTEES
All City Council assignments are available for review in the City Clerk’s Office.

5. COMMUNICATIONS FROM CITY STAFF

6. PUBLIC COMMENT
Each person wishing to address the City Council regarding items not on the posted agenda may do so at this time. In accordance with State law, Council may not take action on an item not scheduled on the agenda. If appropriate, the item will be referred to the City Manager or placed on a future agenda.

7. PRESENTATIONS

7.a PROCLAMATION RECOGNIZING NATIONAL PUBLIC WORKS WEEK. (0410- 30)
5 Recommendation:

That the City Council approve the Proclamation.

7.b PROCLAMATION RECOGNIZING MUNICIPAL CLERKS WEEK. (0410-30) 7 Recommendation:

That the City Council approve the Proclamation.

7.c UPDATE ON NASCAR SAN DIEGO WEEKEND - JUNE 19-21, 2026. (1040- 10)*

7.d SAN DIEGO COMMUNITY POWER UPDATE. (0150-68 & 0820-70)* *No Staff Report.

8. CONSENT CALENDAR
All matters listed under Consent Calendar are considered to be routine by the City Council and will be enacted by one motion. There will be no separate discussion of these items, unless the item is removed from the Consent Calendar by action of the City Council. A Councilmember or member of the public may make a comment on any item on the Consent Calendar.

Recommendation:

To approve Consent Calendar Item Nos. 8.a through 8.f.

8.a RATIFICATION OF WARRANT REGISTER FOR THE PERIOD FROM APRIL 3, 2026 TO APRIL 23, 2026. (0300-25)
9 Recommendation:

Staff is seeking that the City Council ratify and file the Warrant Register Report.

8.b RECEIVE TREASURER’S REPORT FOR MARCH 2026. (0300-90) 33 Recommendation:

Staff recommends that the City Council receive and file the March 2026 Treasurer's Report.

Page 2 of 168 ends

8.c SECOND READING AND ADOPTION OF ORDINANCE NO. 2026-1261 OF

THE CITY COUNCIL OF THE CITY OF IMPERIAL BEACH, CALIFORNIA, AMENDING SECTION 15.48.060 OF THE IMPERIAL BEACH MUNICIPAL CODE REGARDING TIMING FOR PAYMENT OF THE RTCIP FEE. (0680-95) 58 Recommendation:

Conduct the second reading and adopt Ordinance No. 2026-1261 by title only.

8.d APPROVAL OF RESOLUTION NO. 2026-040 PURSUANT TO PUBLIC CONTRACTS CODE SECTION 22050 FINDING THE CONTINUED

EXISTENCE OF AN EMERGENCY DUE TO THE FAILURE OF SEWER
PUMPS AT PUMP STATION NO. 8. (0830-35)
62 Recommendation:

Adopt Resolution No. 2026-040 to continue the existence of the emergency and ratify actions taken in furtherance of the emergency.

8.e CONSIDERATION OF RESOLUTION NO. 2026-043 AUTHORIZING AN AMENDMENT TO ARDURRA GROUP, INC. PROFESSIONAL SERVICES
AGREEMENT TO INCREASE AMOUNT TO $55,760. (0830-05)
67 Recommendation:

Adopt Resolution No. 2026-043 authorizing the City Manager or designee to execute an amendment to the Professional Services Agreement with Ardurra Group, Inc. for a not to exceed amount of $55,760.

8.f APPROVAL OF RESOLUTION NO. 2026-042 ADOPTING JOB DESCRIPTION CHANGES. (0510-20)
70 Recommendation:

Adopt Resolution No. 2026-042, which approves amendments to various descriptions.

9. ORDINANCES/INTRODUCTION & FIRST READING
None.

10. PUBLIC HEARINGS

Page 3 of 168 ends

10.a PUBLIC HEARING TO CONSIDER ORDINANCE 2026-1261 ADOPTING A

SCHEDULE OF INCREASED SEWER SERVICE CHARGES FOR THE
UPCOMING FISCAL YEARS. (0830-37 & 0830-95)
88 Recommendation:

1. Declare the public hearing open.

2. Receive the report and public testimony.

3. Last call for written protests.

4. Motion to close the public hearing.

5. Staff tabulates quantity of written protests.

Once staff tabulation is complete, make announcement regarding final tabulation of written protests.

6. If no majority protest exists, City Council has authority to adopt the proposed rates. City Council can discuss and deliberate on the proposed rate increases and take a vote. See steps 7 through 9 below.
a.

If a majority protest exists, City Council does not have authority to adopt the proposed rates, and no further action should be taken.
b.

The City Council must vote on which if any of the 4 rate options to adopt.

7. If City Council chooses to adopt the proposed increase, Mayor calls for introduction of Ordinance No. 2026-1261 that will reference the selected rate option.

8. City Clerk reads the title of Ordinance No. 2026-1261 adopting revised sewer service rates for sanitary sewer service and amending sections of Chapter 13.06 of the Imperial Beach Municipal Code pertaining to sewer service charges.

9. City Council may consider motion to dispense first reading of Ordinance No. 2026-1261 by title only and set the matter for adoption at the next regularly scheduled City Council meeting.

10. 11. REPORTS

11.a CONSIDERATION OF LETTER REQUESTING STATE OF EMERGENCY

DECLARATION FOR THE TIJUANA RIVER TRANSBOUNDARY
POLLUTION CRISIS. (0150-40 & 0210-26)
165
Recommendation:

City Council can consider the letter and direct staff to send the letter with any pertinent revisions.

12. I.B. REDEVELOPMENT AGENCY SUCCESSOR AGENCY REPORTS
None.

13. ITEMS PULLED FROM THE CONSENT CALENDAR (IF ANY)

14. CITY COUNCIL FUTURE AGENDA REQUESTS

15. ADJOURN REGULAR MEETING

Page 4 of 168 ends

P a g e | 1
May 6, 2026
ITEM TITLE: PROCLAMATION RECOGNIZING NATIONAL PUBLIC WORKS WEEK. (0410- 30)
ORIGINATING DEPARTMENT:

Mayor
RECOMMENDATION:

That the City Council approve the Proclamation.

ATTACHMENTS:

ATT 1 – National Public Works Week Proclamation

Page 5 of 168 ends

ATTACHMENT 1
National Public Works Week
WHEREAS, Public Works professionals are responsible for the infrastructure, facilities, and services that are vital to sustainable and resilient communities, as well as to the public health, safety, and quality of life of all Californians; and
WHEREAS, these essential systems including public buildings, solid waste management, transportation, wastewater treatment, water supply, and other community assets could not function without the dedicated efforts of engineers, managers, and employees at the state and local levels; and WHEREAS, the Imperial Beach Public Works Department maintains 4.4 square miles of public infrastructure, including streets, sidewalks, curbs and gutters, sewer systems, fleet services, parks, facilities, and capital improvements projects; and WHEREAS, through the hard work, professionalism, and dedication of the City’s Public Works employees, the City operates safely, efficiently, and effectively, ensuring that the residents of Imperial Beach benefit each day; and
WHEREAS, the dedicated personnel of Public Works Department bring a positive attitude and strong sense of purpose to their work, recognizing the essential role they play in supporting our community; and
WHEREAS, the City of Imperial Beach expresses its sincere gratitude to the Public Works Department for their vital contributions to our City’s infrastructure, community progress, and overall quality of life.

NOW, THEREFORE, BE IT PROCLAIMED that I, Mitchell D. McKay, Mayor of the City of Imperial Beach, California, together with the City Council, do hereby designate the week of May 17-23, 2026, as National Public Works Week in the City of Imperial Beach.

Dated: May 6, 2026

Mitchell D. McKay, Mayor

Page 6 of 168 ends

P a g e | 1
May 6, 2026
ITEM TITLE: PROCLAMATION RECOGNIZING MUNICIPAL CLERKS WEEK. (0410-30) ORIGINATING DEPARTMENT:

Mayor
RECOMMENDATION:

That the City Council approve the Proclamation.

ATTACHMENTS:

ATT 1 – Municipal Clerks Week

Page 7 of 168 ends

ATTACHMENT 1

MUNICIPAL CLERKS WEEK

WHEREAS, the Office of the Municipal Clerk, is a long established and essential component of local government, recognized worldwide as one of the oldest public service professions; and
WHEREAS, Municipal Clerks pledge to perform their duties with integrity, neutrality, and impartiality, and remain current in their profession through continued education, including programs, seminars, workshops and the annual meetings of their state, county and international professional organizations; and
WHEREAS, the Imperial Beach Office of the City Clerk serves as a professional and essential link between members of the community, the local governing bodies and agencies of government at all levels; and
WHEREAS, the Imperial Beach City Clerk administers key democratic processes, including elections, records management, and legislative actions, ensuring accurate documentation and transparency to the public; and
WHEREAS, the Imperial Beach City Clerk serves as a compliance officer for federal, state, and local statutes including the Political Reform Act and the Brown Act; and WHEREAS, the services and professionalism of the Office of the City Clerk provide a vital foundation for effective government and public trust; and WHEREAS, it is appropriate to recognize the valuable contributions, professional responsibilities, and accomplishments carried out by the Office of the City Clerk in service to the community.

NOW, THEREFORE, BE IT PROCLAIMED that I, Mitchell D. McKay, Mayor of the City of Imperial Beach, together with the City Council, do hereby recognize the week of May 3 through May 9, 2026, as Municipal Clerks Week, and further extend appreciation to our City Clerk, Jacqueline M. Kelly, her staff, and to all Municipal Clerks for the vital services they perform and their exemplary dedication to the communities they serve.

Dated: May 6, 2026

Mitchell D. McKay, Mayor

Page 8 of 168 ends

May 6, 2026
ITEM TITLE: RATIFICATION OF WARRANT REGISTER FOR THE PERIOD FROM APRIL 3, 2026 TO APRIL 23, 2026. (0300-25)
ORIGINATING DEPARTMENT:

Finance
EXECUTIVE SUMMARY:

Staff is recommending that the City Council ratify the accompanying Warrant Register for the period from April 3, 2026, to April 23, 2026, in the amount of $2,903,837.31.

RECOMMENDATION:

Staff is seeking that the City Council ratify and file the Warrant Register Report.

OPTIONS:
 Receive and file the report from the City Manager.
 Provide direction to the City Manager to take a specific action.  Request additional information and an additional report.

BACKGROUND/ANALYSIS:

The City of Imperial Beach issues accounts payable and payroll disbursements on a regular basis and presents it to the City Council for ratification at its next regularly scheduled meeting. The attached Warrant Register containing checks and electronic funds transfers for the period from April 3, 2026, to April 23, 2026, in the amount of $2,903,837.31, is being presented for ratification by the City Council. Payments have been reviewed and approved by the appropriate department staff. The Finance Director or designee certifies the accuracy of the attached register and the availability of funds for payment.

Warrants above $100,000 have been highlighted and explained in the table below:

VENDOR CHECK DESCRIPTION AMOUNT
CALPERS DFT0010748 MEDICAL INSURANCE $140,531.38
SAN DIEGO COUNTY SHERIFF CK107100 JAN 2026 SHERIFF SRVCS 710,824.18 SAN DIEGO COUNTY SHERIFF CK107182 FEB 2026 SHERIFF SRVCS 710,986.27

Page 9 of 168 ends

The following registers are submitted for Council ratification:

Accounts Payable:

DATE CHECK NUMBER AMOUNT(S)
4/9/2026 CK107069-CK107110 $ 856,103.97
4/16/2026 CK107111-CK107152 305,553.15
4/23/2026 CK107153-CK107194 935,294.20
Sub-Total $ 2,096,951.32
Total reflected in the attached Expense Approval Report: $ 2,428,623.77 Check Reversals/Voids:

DATE CHECK/EFT NUMBER AMOUNT(S)
N/A $
Sub-Total $
Payroll Checks/Direct Deposits

DATE CHECK/EFT NUMBER AMOUNT(S)
4/9/2026 CK49368; EFT0000263 $ 242,320.32
4/23/2026 CK49369-71; EFT0000265 232,893.22
Sub-Total $ 475,213.54
TOTAL: $ 2,903,837.31
ENVIRONMENTAL DETERMINATION:

Not a project as defined by CEQA.

FISCAL ANALYSIS:

Warrants are issued from budgeted funds and there is no additional impact on reserves.

ATTACHMENTS:

ATT 1 - Expense Approval Report – 04.03.2026 – 04.23.2026

DATE EFT/DRAFT NUMBER AMOUNT(S)
4/3/2026 DFT0010748; DFT0010778 $ 141,118.12
4/10/2026
1934-38; DFT0010741; DFT0010749-67; DFT0010772-75;
DFT0010777; DFT0010779 190,554.33
Sub-Total $ 331,672.45

Page 10 of 168 ends

4/24/2026 2:37:21 PM Page 1 of 22
ATTACHMENT 1
Expense Approval Report
Imperial Beach, CA By (None)
Payment Dates 4/3/2026 - 4/23/2026
Payment Date Payment Number Vendor Name Description (Item) Payable Number Account Number Purchase Order Number Amount 04/10/2026 1934 FORESTERS INVESTOR SERVI… FORESTERS 529 PLANPPE 04/02/26
PPE 04-02-2026 101-0000-209.0122 50.00
04/10/2026 1935 I B FIREFIGHTERS ASSOCIATI… IBFA DUES ACH PPE 04/02/26 PPE 04-02-2026 101-0000-209.0108 360.00 04/10/2026 1936 ICMA RETIREMENT TRUST 457 ICMA % PPE 04/02/26 PPE 04-02-2026 101-0000-209.0110 4,182.91 04/10/2026 1936 ICMA RETIREMENT TRUST 457 ICMA CITY-PAID PPE 04/02/26 PPE 04-02-2026 (2) 101-0000-209.0110 2,615.43 04/10/2026 1936 ICMA RETIREMENT TRUST 457 ICMA FIXED PPE 04/02/26 PPE 04-02-2026 (3) 101-0000-209.0110 5,657.12 04/10/2026 1937 SEIU LOCAL 221 SEIU DUES ACH PPE 04/02/26 PPE 04-02-2026 101-0000-209.0108 1,192.05 04/10/2026 1937 SEIU LOCAL 221 SEIU COPE ACH PPE 04/02/26 PPE 04-02-2026 COPE 101-0000-209.0108 10.00 04/10/2026 1938 US BANK PARS ACH PPE 04/02/26 PPE 04-02-2026 101-0000-209.0120 1,666.80 04/09/2026
04/09/2026
107069
107069
AMAZON CAPITAL SERVICES, …SUPPLIES - SENIOR

PROGRAMS
AMAZON CAPITAL SERVICES, …12PK PENS (2), TISSUES,

PLATES - FINANCE
1GKQ-4TKH-JRV4 101-6030-453.2310
1KJQ-1GRV-6NCR 101-1210-413.3001
195.99

58.50 04/09/2026 107070 AZTEC LANDSCAPING INC MAR 2026 - SR75

MEDIAN/PALM AVE/IB

ENHANCEMENT
L7290 101-5010-431.2801 260036 8,119.24
04/09/2026 107070 AZTEC LANDSCAPING INC PLANTED PLANT CENTER

MEDIAN - IB BLVD
L7336 101-6020-452.2801 775.83
04/09/2026 107071 CARLOS CARRILLO REIMB - CPRS CONF MILEAGE 04-01-2026 101-6030-453.2804 171.10 04/09/2026 107072 CHEN RYAN ASSOCIATES INC. FEB 2026 PALM AVE

MULTIMODAL CORRIDOR
0012928 202-5016-431.2006 250147-R1 25,636.25
04/09/2026 107073 CHULA VISTA ELECTRIC CO TROUBLESHOOT 800002 101-6020-452.2801 1,355.00 04/09/2026 107074 CINTAS CORPORATION 03/27/26 FACILITIES MATS 4264109747 101-1910-419.3002 260013 31.63 04/09/2026 107074 CINTAS CORPORATION 03/27/26 PW UNIFORMS 4264109818 101-5020-432.2503 260009 152.91 04/09/2026 107074 CINTAS CORPORATION 03/27/26 TIDELANDS

UNIFORMS
4264109821 101-6040-454.2503 260007 51.29
04/09/2026 107074 CINTAS CORPORATION 03/27/26 SEWER UNIFORMS 4264109882 601-5060-436.3002 260008 125.64 04/09/2026 107074 CINTAS CORPORATION 04/03/26 FACILITIES MATS 4264920095 101-1910-419.3002 260013 31.63 04/09/2026 107074 CINTAS CORPORATION 04/03/26 SEWER UNIFORMS 4264920107 601-5060-436.3002 260008 70.75 04/09/2026 107074 CINTAS CORPORATION 04/03/26 COMMUNITY

RESPONSE TEAM UNIFORMS
4264920151 101-6016-451.2503 260026 34.01
04/09/2026 107074 CINTAS CORPORATION 04/03/26 PW UNIFORMS 4264920198 101-5020-432.2503 260009 152.91 04/09/2026 107074 CINTAS CORPORATION 04/03/26 TIDELANDS

UNIFORMS
4264920224 101-6040-454.2503 260007 51.29
04/09/2026 107075 COUNTY OF SAN DIEGO EXEMPT FEE USE-24-0058 - 333 ELM AVE
USE-24-0058 101-1230-413.2102 50.00
04/09/2026 107076 COUNTY OF SAN DIEGO EXEMPT FEE USE-26-0002 - 833 9TH ST
USE-26-0002 101-1230-413.2102 50.00
04/09/2026 107077 COUNTY OF SAN DIEGO RCS MAR 2026 - SHERIFF RADIOS 26CTOFIBN09 101-3010-421.2125 260045 1,403.00

Page 11 of 168 ends

Expense Approval Report Payment Dates: 4/3/2026 - 4/23/2026 4/24/2026 2:37:21 PM Page 2 of 22
Payment Date Payment Number Vendor Name Description (Item) Payable Number Account Number Purchase Order Number Amount 04/09/2026 107077 COUNTY OF SAN DIEGO RCS MAR 2026 - FIRE RADIOS 26CTOFIBN09 101-3020-422.2125 260045 518.50 04/09/2026 107077 COUNTY OF SAN DIEGO RCS MAR 2026 - LG RADIOS 26CTOFIBN09 101-3030-423.2125 260045 884.50 04/09/2026 107078 COX COMMUNICATIONS 03/25/26-04/24/26 825 IB BLVD 001 3110 039780701
03-25-2026 0701 503-1923-419.2104 540.00
04/09/2026 107079 DLAB DRYWALL, INC REFUND - BL CONTRACTOR FEE
INV-00027113 101-0000-321.7210 125.00
04/09/2026 107079 DLAB DRYWALL, INC REFUND - ADMIN

PROCESSING FEE
INV-00027113 101-0000-341.7201 50.00
04/09/2026 107079 DLAB DRYWALL, INC REFUND - DISABILITY FEE INV-00027113 101-0000-371.8309 4.00 04/09/2026 107080 ECKENROTH PUBLICATIONS 03/05/26 AD - STATE OF THE

CITY ADDRESS
156238 101-1010-411.2808 450.00
04/09/2026 107081 EL TAPATIO INC REFRESHMENTS - STATE OF

THE CITY
9942 101-1010-411.2808 1,155.94
04/09/2026 107082 EVARI GIS CONSULTING, INC. MAR 2026 IT MAINT 2073-1025CRE 503-1923-419.2025 750.00 04/09/2026 107082 EVARI GIS CONSULTING, INC. DEC 2026 IT MAINT 2483 503-1923-419.2025 750.00 04/09/2026 107082 EVARI GIS CONSULTING, INC. JAN 2026 IT MAINT 2529 503-1923-419.2025 750.00 04/09/2026 107082 EVARI GIS CONSULTING, INC. FEB 2026 IT MAINT 2568 503-1923-419.2025 750.00 04/09/2026 107082 EVARI GIS CONSULTING, INC. APR 2026 IT MAINT 2632 503-1923-419.2025 750.00 04/09/2026 107083 FIFTH ELEMENT CONSTRUCT… REFUND - BL CONTRACTOR FEE
INV-00022338 101-0000-321.7210 210.00
04/09/2026 107083 FIFTH ELEMENT CONSTRUCT… REFUND - EMPLOYEE FEE INV-00022338 101-0000-321.7210 84.00 04/09/2026 107083 FIFTH ELEMENT CONSTRUCT… REFUND - PROCESSING FEE INV-00022338 101-0000-341.7201 30.00 04/09/2026 107083 FIFTH ELEMENT CONSTRUCT… REFUND - DISABILITY FEE INV-00022338 101-0000-371.8309 4.00 04/09/2026 107084 FLYERS ENERGY LLC 03/26/26 - 1,034 GAS, 76 DSL 26-603193 501-1921-419.2815 5,922.16 04/09/2026
04/09/2026
107085
107086

GRAINGER

HERC RENTALS INC
50PK STAINLESS STEEL
WASHER SCREW (2) -

TIDELANDS

LOADER RENTAL - LG TOWERS
9855803442
36388693-001
101-6040-454.3002
101-6040-454.5004
260015 3.18
5,321.28

BEACH MAINT
04/09/2026 107087 HINDERLITER, DE LLAMAS & … Q3/2025 (JAN-MAR) -

CONTRACT SRVCS-SALES TAX
SIN060407 101-1210-413.2006 1,446.12
04/09/2026 107087 HINDERLITER, DE LLAMAS & … Q3/2025 (JAN-MAR) - AUDIT SIN060407 101-1210-413.2006 8.50

SRVCS - SALES TAX
04/09/2026
04/09/2026
107087
107087
HINDERLITER, DE LLAMAS & … Q3/2025 (JAN-MAR) -
CONTRACT SRVCSTRANSACTION TAX
HINDERLITER, DE LLAMAS & … Q3/2025 (JAN-MAR) - AUDIT
SIN061219
SIN061219
101-1210-413.2006
101-1210-413.2006
600.00
220.66

SRVCS - TRANSACTION TAX
04/09/2026 107088 IB PRINTING VINYL STICKERS - PRCS 3303 101-6018-451.2807 78.00 04/09/2026 107088 IB PRINTING VINYL STICKERS - PRCS
(GRT070-EXP)
3303 214-6010-451.2006 1,380.00
04/09/2026 107089 JEFFREY SCOTT ARVESON MAR 2026 DEAD ANIMAL

REMOVAL SRVCS
04012026 101-3050-425.2006 450.00
04/09/2026 107090 JORGE MARTINEZ REIMB - CA EMS PARAMEDIC RECERT
04-01-2026 101-3020-422.2813 250.00
04/09/2026 107091 LISA LORESCO REFUND - 1186 15TH ST 060464 101-0000-221.0102 605.25

Page 12 of 168 ends

Expense Approval Report Payment Dates: 4/3/2026 - 4/23/2026 4/24/2026 2:37:21 PM Page 3 of 22
Payment Date Payment Number Vendor Name Description (Item) Payable Number Account Number Purchase Order Number Amount 04/09/2026 107092 LOURDES N. SILVA MAR 2026 - HR CONSULTING SERVICES - 38 HRS
04-02-2026 101-1130-412.2006 3,040.00
04/09/2026 107093 ODP BUSINESS SOLUTIONS, L… BUSINESS CARDS - CM LEYBA

GONZALEZ
445481981001 101-1010-411.3001 59.36
04/09/2026 107094 ON DUTY HEALTH, PC HEALTH & FITNESS
ASSESSMENTS (10) - FD
1975 101-3020-422.2006 260114 16,170.00
04/09/2026 107095 O'REILLY AUTO PARTS #3980 OIL/AIR FILTERS - TRUCK 600 3980-272882 501-1921-419.2816 22.32 04/09/2026 107095 O'REILLY AUTO PARTS #3980 BOLT NUT 3980-272931 501-1921-419.2816 5.43 04/09/2026 107095 O'REILLY AUTO PARTS #3980 GAS CAPS (3), ADAPTER - TRUCKS A-6, 101, 925
3980-273976 501-1921-419.2816 90.11
04/09/2026 107095 O'REILLY AUTO PARTS #3980 BATTERY 3980-273977 501-1921-419.2816 88.08 04/09/2026 107095 O'REILLY AUTO PARTS #3980 BRAKES (4), PADS, OIL/AIR FILTERS - TRUCK 143
3980-274296 501-1921-419.2816 979.67
04/09/2026 107095 O'REILLY AUTO PARTS #3980 OIL SEALS (2), STEERING WHEEL COVER - TRUCK 143
3980-274406 501-1921-419.2816 62.98
04/09/2026 107095 O'REILLY AUTO PARTS #3980 LIFT SUPPORT BED - TRUCK 616
3980-275355 501-1921-419.2816 242.96
04/09/2026 107095 O'REILLY AUTO PARTS #3980 BODY MOUNT BELTS - TRUCK 115
3980-275586 501-1921-419.2816 137.07
04/09/2026 107095 O'REILLY AUTO PARTS #3980 BODY BOLTS - TRUCK 143 3980-275709 501-1921-419.2816 68.53 04/09/2026 107095 O'REILLY AUTO PARTS #3980 WATER PUMP, COMPRESSOR, HOSE - TRUCK 153
3980-275927 501-1921-419.2816 187.79
04/09/2026 107095 O'REILLY AUTO PARTS #3980 AIR/OIL FILTERS (5), MOTOR OIL (5) - TRUCK 604
3980-276540 501-1921-419.2816 139.34
04/09/2026 107095 O'REILLY AUTO PARTS #3980 OIL FILTER - TRUCK 102 3980-276812 501-1921-419.2816 3.61 04/09/2026 107095 O'REILLY AUTO PARTS #3980 OIL FILTER, AIR FILTER - TRUCK 142
3980-277130 501-1921-419.2816 22.91
04/09/2026 107095 O'REILLY AUTO PARTS #3980 FUEL CAPS (2) - FLEET 3980-277184 501-1921-419.2816 35.68 04/09/2026 107095 O'REILLY AUTO PARTS #3980 ALTERNATOR - TRUCK 604 3980-278059 501-1921-419.2816 432.94 04/09/2026 107096 PENELOPE QUINN LOGOCONTEST WINNER -
CITY 70TH ANNIVERSARY
04-07-2026 101-6014-451.2808 500.00
04/09/2026 107097 PRS LIVESCAN AND NOTARY … 03/23/26 LIVESCAN ROLLING 000304 101-1130-412.2006 30.00 FEE
04/09/2026 107097 PRS LIVESCAN AND NOTARY … 03/23/26 LIVESCAN ROLLING FEE
000305 101-1130-412.2006 30.00
04/09/2026 107097 PRS LIVESCAN AND NOTARY … 03/25/26 LIVESCAN ROLLING FEE
000306 101-1130-412.2006 30.00
04/09/2026 107097 PRS LIVESCAN AND NOTARY … 03/25/26 LIVESCAN ROLLING FEE
000309 101-1130-412.2006 30.00
04/09/2026 107098 RCP BLOCK & BRICK INC COLD PATCH ASPHALT (50) -

POT HOLES REPAIR
33567778 101-5010-431.3002 260117 736.11
04/09/2026 107099 S&S WORLWIDE, INC. BOARD GAMES - OST
PROGRAM (GRT081)
IN101722807 214-6010-451.2808 76.86
04/09/2026 107100 SAN DIEGO COUNTY SHERIFF JAN 2026 SHERIFF SRVCS (TOW FEE)
01-01-2026 101-0000-338.6003 -1,001.49

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Expense Approval Report Payment Dates: 4/3/2026 - 4/23/2026 4/24/2026 2:37:21 PM Page 4 of 22
Payment Date Payment Number Vendor Name Description (Item) Payable Number Account Number Purchase Order Number Amount 04/09/2026 107100 SAN DIEGO COUNTY SHERIFF JAN2026 SHERIFF SRVCS (RRP)
01-01-2026 101-3010-421.2006 1,427.39
04/09/2026 107100 SAN DIEGO COUNTY SHERIFF JAN 2026 SHERIFF SRVCS 01-01-2026 101-3010-421.2006 701,931.42 04/09/2026 107100 SAN DIEGO COUNTY SHERIFF JAN2026 SHERIFF SRVCS (CSO VACANCY 1/1/26-1/31/26
01-01-2026 212-3036-421.2006 -8,797.97
04/09/2026 107100 SAN DIEGO COUNTY SHERIFF JAN2026 SHERIFF SRVCS (CSO)
01-01-2026 212-3036-421.2006 17,264.83
04/09/2026 107101 SDGE 03/04/26-04/01/26 - 425 IB
BLVD 1- REC CTR GAS
0020 8169 2339 9 04/03/26 101-6010-451.2701 191.30
04/09/2026 107101 SDGE 03/04/26-04/01/26 - 170

PALM AVE-GAS
0049 3035 3196 9 04/03/26 101-1910-419.2701 54.19
04/09/2026 107101 SDGE 02/27/26-03/27/26 - 1297 IB
BLVD
0052 8034 0664 1 04/02/26 101-5010-431.2701 112.86
04/09/2026 107101 SDGE 02/27/26-03/27/26 - 1309
9TH ST
2100 0184 1690 1 04/02/26 101-6020-452.2701 0.53
04/09/2026 107101 SDGE 02/27/26-03/27/26 - 979 9TH
ST
2100 0184 2796 5 04/02/26 601-5060-436.2701 13.31
04/09/2026 107101 SDGE 02/27/26-03/27/26 - 892

PALM AVE
2100 0184 3143 9 04/02/26 101-5010-431.2701 13.62
04/09/2026 107102 SHARP REES-STEALY MEDICAL…FEB 2026 PRE-EMPLOYMENT

PHYSICALS
105638 101-1130-412.2104 134.00
04/09/2026 107103 SIGNAL HILL AUTO ENTERPRI…CAN LINERS (12CS), TOILET TISSUE (7CS) - TIDELANDS
164614 101-6040-454.3002 260032 934.33
04/09/2026 107104 SLOAN ELECTRIC COMPANY MOTOR ELECTRICAL TEST - PS #5
575012 601-5060-436.2006 1,485.00
04/09/2026 107105 SOUTHWEST SIGNAL MAR 2026 - SIGNAL

MAINTENANCE
84929 101-5010-431.2104 720.00
04/09/2026 107105 SOUTHWEST SIGNAL MAR 2026 - SERVICE CALLS 84930 101-5010-431.2123 555.40 04/09/2026 107106 STANDARD ELECTRONICS REPLACE SNAC PANEL ON

FIRE ALARM PANEL
3085 101-1910-419.2006 260109 1,609.91
04/09/2026 107107 U.S. BANK CORPORATE PAY… FEB-MAR 2026 P-CARD

CHARGES
03-23-2026 101-1210-413.2102 16,439.14
04/09/2026 107108 VIRTUAL PROJECT MANAGER,…APR 2026 - SOFTWARE

SYSTEM MANAGEMENT
12-4906 101-5020-432.2104 500.00
04/09/2026 107109 WALKSANDIEGO THROUGH01/31/26 - 392 IB OTS FY26
392.02 214-1230-413.2006 2,500.00
04/09/2026 107109 WALKSANDIEGO THROUGH02/28/26 - 392 IB OTS FY26
392.03 214-1230-413.2006 4,000.00
04/09/2026 107109 WALKSANDIEGO THROUGH03/31/26 - 392 IB OTS FY26
392.04 214-1230-413.2006 9,540.00
04/09/2026 107110 XCEPTIONAL, ALTITUDE INTE… CABLING - SPORTS PARK

BUILDING
29700 420-5000-532.2006 250053-R1 1,336.42
04/09/2026 107110 XCEPTIONAL, ALTITUDE INTE… CABLING - SPORTS PARK

BUILDING
29700 420-5000-532.2006 250053-R1 19,309.97
04/16/2026 107111 4IMPRINT, INC PROMOTIONAL ITEMS - PRCS 14899775 101-6010-451.2807 260118 955.71

Page 14 of 168 ends

Expense Approval Report Payment Dates: 4/3/2026 - 4/23/2026 4/24/2026 2:37:21 PM Page 5 of 22
Payment Date Payment Number Vendor Name Description (Item) Payable Number Account Number Purchase Order Number Amount 04/16/2026 107112 AIR VACUUM CORPORATION PREFILTERS (2) - APPARATUS

ROOM FILTER SYSTEM
16677 101-3020-422.3002 472.15
04/16/2026 107113 AMAZON CAPITAL SERVICES, …NOTEBOOKS - HR 11QH-DDLR-NVRQ 101-1130-412.3001 20.65 04/16/2026 107113 AMAZON CAPITAL SERVICES, …CREDIT- UNRECEIVED 14GL-Y6V4-7FK3 101-1130-412.3001 -20.65

NOTEBOOKS - HR
04/16/2026 107113 AMAZON CAPITAL SERVICES, …FLOATING DOCK - JR LG 173C-NDPG-RDVN 101-3035-423.3002 430.64 04/16/2026 107113 AMAZON CAPITAL SERVICES, …BINDERS (2) - LG 19NM-HQ4L-Y3D4 101-3030-423.3001 45.88 04/16/2026 107113 AMAZON CAPITAL SERVICES, …VOLLEYBALL SUPPLIES - OST 1KF4-7VVP-NW13 214-6010-451.2808 1,014.92

PROGRAM
04/16/2026 107113 AMAZON CAPITAL SERVICES, …12CT PENS - CITY COUNCIL 1MFF-97DD-4VFD 101-1010-411.3002 15.17 04/16/2026 107113 AMAZON CAPITAL SERVICES, …WATER BOTTLES (3PK) - CITY

COUNCIL MEETINGS
1MFF-97DD-4VFD 101-1010-411.3002 17.39
04/16/2026 107113 AMAZON CAPITAL SERVICES, …WIPES, 12CT PENS, STICKY

NOTES - CITY MANAGER
1MFF-97DD-4VFD 101-1110-412.3001 39.39
04/16/2026 107113 AMAZON CAPITAL SERVICES, …N95 MASKS - CITY COUNCIL

MEETINGS
1MVK-34CH-7CP7 101-1010-411.2804 18.09
04/16/2026 107113 AMAZON CAPITAL SERVICES, …RUBBER FEET BUMPERS (2),

METAL SCREWS - PRCS
1PNG-F3K1-M1T4 101-6030-453.3002 41.79
04/16/2026 107113 AMAZON CAPITAL SERVICES, …METERING FAUCET HANDLE -

SPORTS PARK RESTROOM
1RYD-XFPR-RPKH 101-6020-452.3002 29.35
04/16/2026 107114 AT&T DW HOLDINGS INC MAR 2026 FIRSTNET MOBILE

SPEC UNL AIRCARDS/MIFI
287346095064X04082026 101-3020-422.2705 145.44
04/16/2026
04/16/2026
107115
107115

AZTEC LANDSCAPING INC

AZTEC LANDSCAPING INC
FEB 2026 - SR75

MEDIAN/PALM AVE//IB

ENHANCEMENT
FEB 2026 -
L7155
L7291
101-5010-431.2801
101-5050-435.2801
260036
260030
8,119.24
2,860.80
04/16/2026 107116 BELINDA DOROTHY REED

LANDSCAPE/STORM DRAIN
MAIN
FEB 2026 - IB WALKING 2282026BR20 101-6030-453.2310 200.00 PROGRAM (GRT068-EXP)
04/16/2026 107116 BELINDA DOROTHY REED MAR 2026 - IB WALKING PROGRAM (GRT068-EXP)
3282026BR21 101-6030-453.2310 200.00
04/16/2026 107117 BUSINESS ORIENTED SOFTW… 03/01/26-02/28/27

TICKETING&ASSET

MANAGEMENT
BDKSUB26015489 503-1923-419.2025 4,620.00
04/16/2026 107118 CITYTHINKERS, INC 01/24/26-03/31/26 - 13TH ST

CORRIDOR IMPROV PLAN
2502-10 214-1230-413.2006 17,099.04
04/16/2026 107119 COUNTY OF SAN DIEGO MAR 2026 - RECORDINGS 2026085064,2026115045
202600300 101-1230-413.2102 12.00
04/16/2026 107120 COX COMMUNICATIONS 04/01/26-04/30/26 825 IB BLVD 001 3110 015533201
04-01-2026 3201 503-1923-419.2104 29.35
04/16/2026 107120 COX COMMUNICATIONS 04/01/26-04/30/26 825 IB BLVD 001 3110 108768102
04-01-2026 8102 503-1923-419.2104 35.34
04/16/2026 107121 CRH CALIFORNIA WATER, INC RENTAL INSTALLATION - FD 1508631 101-3020-422.3002 120.00 04/16/2026 107121 CRH CALIFORNIA WATER, INC FEB 2026 WATER DELIVERY - FD
1510094 101-3020-422.3002 100.00

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Expense Approval Report Payment Dates: 4/3/2026 - 4/23/2026 4/24/2026 2:37:21 PM Page 6 of 22
Payment Date Payment Number Vendor Name Description (Item) Payable Number Account Number Purchase Order Number Amount 04/16/2026 107121 CRH CALIFORNIA WATER, INC MAR 2026 WATER DELIVERY - FD
1513888 101-3020-422.3002 100.00
04/16/2026 107121 CRH CALIFORNIA WATER, INC APR 2026 WATER DELIVERY - SEWER
1519015 601-5060-436.3002 260006 170.00
04/16/2026 107121 CRH CALIFORNIA WATER, INC APR 2026 WATER DELIVERY - FD
1519035 101-3020-422.3002 100.00
04/16/2026 107121 CRH CALIFORNIA WATER, INC APR 2026 WATER DELIVERY - PW
1520333 101-5020-432.3002 260047 166.40
04/16/2026 107121 CRH CALIFORNIA WATER, INC APR 2026 WATER DELIVERY -

TIDELANDS
1520524 101-6040-454.3002 150.00
04/16/2026 107121 CRH CALIFORNIA WATER, INC APR 2026 WATER DELIVERY -

CITY HALL
1520529 101-1910-419.3002 150.00
04/16/2026 107122 DCS TESTING AND EQUIPME… ANNUAL FIRE HOSE & LADDER 21271

TESTING - FD
101-3020-422.2104 3,412.80
04/16/2026
04/16/2026
107123
107124
DRUG TESTING NETWORK INC 03/19/26 RANDOM URINE
DRUG TEST (2), ALCOHOL
TEST
FOSTER & FOSTER CONSULTI… GASB 75 VALUATION - 1ST
122756
15488T
101-1130-412.2104
101-1210-413.2006
365.00
2,700.00

INSTALLMENT
04/16/2026 107125 GHD INC. SERVICES THROUGH 03/28/26 380-0089289 - COMM RESILIENCE PLAN
214-1230-413.2006 58,285.00
04/16/2026 107126 HALMA HOLDINGS, INC GAS DETECTORS REPAIRS - FD SMPI-0013988 101-3020-422.3002 1,790.20 04/16/2026 107127 HAWTHORNE MACHINERY CO 03/23/26 EMERGENCY SS100148303

GENERATOR SRVC - FD
101-1910-419.2104 260084 3,213.09
609HF285
04/16/2026 107128 HDL COREN & CONE JAN-MAR 2026 - CONTRACT

SERVICES PROPERTY TAX
SIN058849 101-1210-413.2006 1,113.75
04/16/2026 107128 HDL COREN & CONE JAN-MAR 2026 - CONTRACT

SERVICES PROPERTY TAX
SIN058849 303-1250-413.2006 1,113.75
04/16/2026 107129 HINDERLITER, DE LLAMAS & … FEB SERVICES FOR CANNABIS SIN060583 101-0000-322.7307 3,400.00

MNGMT PROGRAM
04/16/2026 107130 HOME DEPOT CREDIT SERVIC…TRAILER CONNECTORS, LOCK BOX-FLEET - RODRIGUEZ A.
1514159 501-1921-419.2816 77.42
04/16/2026
04/16/2026
107130
107130
HOME DEPOT CREDIT SERVIC…BATTERIES FOR POWER

TOOLS - TIDELANDS - CARTIER
J.

HOME DEPOT CREDIT SERVIC…FRAUDULENT CHARGE FROM
1609226
2380574
101-6040-454.3002
101-3030-423.2904
325.16
544.20
STOLEN CARD -LG - SPENCE T.
04/16/2026 107130 HOME DEPOT CREDIT SERVIC…PAINT SUPPLIES - PW - HENDERSONK.
2514039 101-1910-419.2801 37.99
04/16/2026
04/16/2026
107130
107130
HOME DEPOT CREDIT SERVIC…SCRAPER BLADES,FLOOR

SCRAPER-TIDELANDS -
GLORIA G.

HOME DEPOT CREDIT SERVIC…SANDING SHEETS, SANDING
2514061
2522221
101-6040-454.3002
101-6040-454.3002

78.49 29.33
POLE-TIDELANDS - GLORIA G.

Page 16 of 168 ends

Expense Approval Report Payment Dates: 4/3/2026 - 4/23/2026 4/24/2026 2:37:21 PM Page 7 of 22
Payment Date Payment Number Vendor Name Description (Item) Payable Number Account Number Purchase Order Number Amount 04/16/2026 107130 HOME DEPOT CREDIT SERVIC… RUST PREVENT,TOW

BALL,CORDS - SEWER -
MARTINEZ H.
3510352 601-5060-436.3002 346.55
04/16/2026 107130 HOME DEPOT CREDIT SERVIC…CABLE,SCRAPER 3513861 601-5060-436.3002 171.71 04/16/2026 107130
SET,TARP,TIES - SEWER …
HOME DEPOT CREDIT SERVIC…RUBBER NON-SLIP DOOR MAT 3524097 - PW - HENDERSON K.
101-1910-419.2801 21.53
04/16/2026 107130 HOME DEPOT CREDIT SERVIC…UMBRELLAS FOR PIER PLAZA - 396102 TIDELANDS - CARTIER J.
101-6040-454.3002 296.18
04/16/2026 107130 HOME DEPOT CREDIT SERVIC…STREETS/GRAFFITI SUPPLIES - 4014813 STREET - MARTINEZ D.
101-5010-431.3002 394.83
04/16/2026 107130 HOME DEPOT CREDIT SERVIC…ANCHOR AND SCREWS - PW - 4510156 HENDERSONK.
101-1910-419.2801 4.56
04/16/2026 107130 HOME DEPOT CREDIT SERVIC…THREADED ROD - TIDELANDS - 4513602 GLORIA G.
101-6040-454.3002 28.36
04/16/2026 107130 HOME DEPOT CREDIT SERVIC…CAULK & SPRAY BOTTLE - 4521946 101-6040-454.3002 30.04 TIDELANDS - GLORIA G.
04/16/2026 107130 HOME DEPOT CREDIT SERVIC…PAINTING SUPPLIES - 4523881 101-6040-454.3002 146.16 TIDELANDS - GLORIA G.
04/16/2026 107130 HOME DEPOT CREDIT SERVIC…CONCRETE SUPP, GRAFFITI 4533051 101-5010-431.3002 160.26 04/16/2026 107130
SUPP-STREETS - MARTINEZ D.

HOME DEPOT CREDIT SERVIC…ANCHORS, DRILL BIT, SCREWS 4541607 - TIDELANDS - GLORIA G.
101-6040-454.3002 36.95
04/16/2026 107130 HOME DEPOT CREDIT SERVIC…LINERS,TOWELS,WOOD,ADHE SIVE- TIDELANDS - GLORIA G.
5011524 101-6040-454.3002 168.83
04/16/2026 107130 HOME DEPOT CREDIT SERVIC…PRESSURE TREATED WOOD - 5020526 101-6040-454.3002 44.02 TIDELANDS - GLORIA G.
04/16/2026 107130 HOME DEPOT CREDIT SERVIC…FENCE HOG RINGS, FENCE 5024822 101-1910-419.2801 194.96

FABRIC -SEWER - MARTINEZ
H.
04/16/2026 107130 HOME DEPOT CREDIT SERVIC…TRASH PUMP PLUG - SEWER - 521045 601-5060-436.3002 9.99 DAUM M.
04/16/2026 107130 HOME DEPOT CREDIT SERVIC…OOK FRENCH CLEAT - COMM OUTREACH - HOWARD C.
5294054 101-6016-451.3002 25.33
04/16/2026 107130 HOME DEPOT CREDIT SERVIC…CONCRETE SAW BLADES - 5510051 101-5010-431.3002 235.40 STREET - MARTINEZ D.
04/16/2026 107130 HOME DEPOT CREDIT SERVIC…15A GROUNDING SWITCH - 5523755 101-1910-419.2801 2.89 PW - HENDERSON K.
04/16/2026 107130 HOME DEPOT CREDIT SERVIC…TAPE SUPPLIES - FLEET - 5531653 501-1921-419.3002 39.80 RODRIGUEZ A.
04/16/2026 107130 HOME DEPOT CREDIT SERVIC…GLASSES, BROOM, DRAIN 5540554 101-1910-419.2801 148.47

REMOVER - PW - HENDERSON
K.
04/16/2026 107130 HOME DEPOT CREDIT SERVIC…STAINLESS STEEL CLAMPS 6223615 101-6016-451.3002 -26.91 (10PK) - HOWARD C.

Page 17 of 168 ends

Expense Approval Report Payment Dates: 4/3/2026 - 4/23/2026 4/24/2026 2:37:21 PM Page 8 of 22
Payment Date Payment Number Vendor Name Description (Item) Payable Number Account Number Purchase Order Number Amount 04/16/2026 107130 HOME DEPOT CREDIT SERVIC… GRIPS,CLAMP,PAINT 6293947 101-6040-454.3002 158.25

SUPP,DRIVE BITS-TIDELANDS -
REYE
04/16/2026
04/16/2026
107130
107130
HOME DEPOT CREDIT SERVIC…CLAMP,PIPE,SPRAYPAINT,BRO 6902647

OM-COMM OUTREACH -
HOWARD
HOME DEPOT CREDIT SERVIC…(10) HOSE CLAMPS - COMM 6902693 101-6016-451.3002
101-6016-451.3002
128.64

40.73 OUTREACH - HOWARD C.
04/16/2026 107130 HOME DEPOT CREDIT SERVIC…BATTERIES,TOWELS,GOGGLES 7024583 -FLEET SHOP - RODRIGUEZ A.
501-1921-419.3002 567.14
04/16/2026 107130 HOME DEPOT CREDIT SERVIC…MOSQUITO REPELLENT - PW - 7511367 HENDERSONK.
101-6020-452.3002 28.11
04/16/2026
04/16/2026
107130
107130
HOME DEPOT CREDIT SERVIC…TAPE,SPONGE,DRYWALL

PATCH,PAINT-TIDELANDS -
GLORIA
HOME DEPOT CREDIT SERVIC…CONCRETE PATCH - STREET -
7511413
8020364
101-6040-454.3002
101-5010-431.3002

44.24 47.35
MARTINEZ D.
04/16/2026 107130 HOME DEPOT CREDIT SERVIC…T8 LED, WAX RING - PW - HENDERSONK.
8512955 101-1910-419.2801 45.19
04/16/2026 107130 HOME DEPOT CREDIT SERVIC…EXTENSION CORD - FD - BELL 8513039 J.
101-3020-422.3002 75.40
04/16/2026 107130 HOME DEPOT CREDIT SERVIC…T8 LED - PW - HENDERSON K. 8521377 101-1910-419.2801 35.51 04/16/2026 107130 HOME DEPOT CREDIT SERVIC…KEY 8532499 601-5060-436.3002 104.67

TAGS,BATTERIES,PENETRANT
- SEWER - MARTINEZ H.
04/16/2026 107130 HOME DEPOT CREDIT SERVIC…SUPPLIES - SEWER - DAUM M. 8541248 601-5060-436.3002 241.08 04/16/2026 107130 HOME DEPOT CREDIT SERVIC…PAINT,SILICONE,REST 9011106 101-6040-454.3002 281.06 04/16/2026 107130

SIGN,HEX BOLT-TIDELANDS -
GLOR
HOME DEPOT CREDIT SERVIC…SCRAPER, SPACKLING, PATCH 9512785 101-1910-419.2801 34.93 - PW - HENDERSON K.
04/16/2026 107130 HOME DEPOT CREDIT SERVIC…FENCE TIES - TIDELANDS - GLORIA G.
9521212 101-6040-454.3002 65.70
04/16/2026 107132 IPMA/SAN DIEGO INTERNAT… PSHRA CONF - N SMITH & E

GONZALEZ
04-8-2026 101-1130-412.2705 258.00
04/16/2026
04/16/2026
107133
107134

IRIS GROUP HOLDINGS LLC

JAMES M STEELE
APR 2026 - 10 PUMP
STATIONS 24 HR ALARM
SYSTEM

TELEPROMPTER -
160706252
260327
601-5060-436.2023
101-1010-411.2808
260023 507.02
995.00

MAYOR/COUNCIL
04/16/2026 107135 JUAN LARIOS DEPTHEAD HEALTH/FITNESS

REIMBURSEMENT
03-26-2026 101-5020-432.1108 420.00
04/16/2026
04/16/2026
107136
107136
MAINTEX, INC.

MAINTEX, INC.

CLEANER, TOILET PAPER,

TOWELS, GLOVES, LINER,
SOAP
SKIN CLEANSER (2CS)
1168361-00
1168361-01
101-1910-419.3002
101-1910-419.3002
1,714.22

99.62

Page 18 of 168 ends

Expense Approval Report Payment Dates: 4/3/2026 - 4/23/2026 4/24/2026 2:37:21 PM Page 9 of 22
Payment Date Payment Number Vendor Name Description (Item) Payable Number Account Number Purchase Order Number Amount 04/16/2026 107137 MCDOUGAL BOEHMER FOLEY…MAR 2026 - CODE 116164 101-1220-413.2001 4,154.35 ENFORCEMENT (LWC002-P)
04/16/2026 107137 MCDOUGAL BOEHMER FOLEY…MAR 2026 - MONTHLY

RETAINER
116165 101-1220-413.2002 15,000.00
04/16/2026 107137 MCDOUGAL BOEHMER FOLEY…MAR 2026 - SPECIAL PROJECT (LWC267-P)
116166 101-1220-413.2001 97.50
04/16/2026 107137 MCDOUGAL BOEHMER FOLEY…MAR 2026 - WASTEWATER (LWC308-P)
116167 101-1220-413.2001 565.50
04/16/2026 107138 MES I ACQUISITION INC. SCBA FLOW TESTS - FD IN2480299 101-3020-422.2104 1,000.98 04/16/2026 107139 MICHAEL BAKER INTERNATI… THROUGH02/01/2026 - CG25-0227 - 645 FLORENCE1278810 101-0000-221.0102 2,705.00 04/16/2026 107139 MICHAEL BAKER INTERNATI… THROUGH02/01/2026 - USE23-0039 - 247 ELDER1278810 101-0000-221.0102 555.00 04/16/2026 107139 MICHAEL BAKER INTERNATI… THROUGH02/01/2026 - CG24-0013 - 455 PALM1278810 101-0000-221.0102 1,200.00 04/16/2026 107139 MICHAEL BAKER INTERNATI… THROUGH02/01/2026 - CG25-0196 - 745 13TH ST1278810 101-0000-221.0102 1,000.00 04/16/2026 107139 MICHAEL BAKER INTERNATI… THROUGH02/01/2026 - CG25-0160 - 1368 HOLLY AVE1278810 101-0000-221.0102 805.50 04/16/2026 107139 MICHAEL BAKER INTERNATI… THROUGH02/01/2026 - USE25-0037 - 173 DAISY1278810 101-1230-413.2102 1,997.50 04/16/2026 107139 MICHAEL BAKER INTERNATI… THROUGH02/01/2026 - USE24-0033 - 160 EVERGREEN1278810 101-1230-413.2102 1,200.00 04/16/2026 107139 MICHAEL BAKER INTERNATI… THROUGH02/01/2026 - USE25-0027 - 620 SEACOAST1278810 101-1230-413.2102 987.50 04/16/2026 107139 MICHAEL BAKER INTERNATI… THROUGH02/01/2026 - USE25-0034 - 829 SEACOAST1278810 101-1230-413.2102 2,537.50 04/16/2026 107139 MICHAEL BAKER INTERNATI… THROUGH03/01-26 - CG-24- 0013 - 455 PALM
1282067 101-0000-221.0102 905.00
04/16/2026 107139 MICHAEL BAKER INTERNATI… THROUGH 03/01-26 - USE-25- 0037 - 173 DAISY
1282067 101-1230-413.2102 725.00
04/16/2026 107140 PRS LIVESCAN AND NOTARY … 04/09/26 LIVESCAN ROLLING 000320 FEE
101-1130-412.2006 30.00
04/16/2026 107141 REGIONAL TASK FORCE ON T… JAN-MAR 2026 HMIS ACCESS CIB032026 FEES
214-1230-413.2808 184.50
04/16/2026 107142 SAN DIEGO GAS & ELECTRIC MAR 2026 - 0056 4977 1474 9 04-09-2026 - PW
101-1910-419.2701 2,085.48
04/16/2026 107142 SAN DIEGO GAS & ELECTRIC MAR 2026 - 0056 4977 1474 9 04-09-2026 - CITY HALL
101-1910-419.2701 7,280.58
04/16/2026 107142 SAN DIEGO GAS & ELECTRIC MAR 2026 - 0056 4977 1474 9 04-09-2026 - STREET LIGHTS
101-5010-431.2701 13,794.39
04/16/2026 107142 SAN DIEGO GAS & ELECTRIC MAR 2026 - 0056 4977 1474 9 04-09-2026 - PARKS & REC
101-6020-452.2701 1,295.11
04/16/2026 107142 SAN DIEGO GAS & ELECTRIC MAR 2026 - 0056 4977 1474 9 04-09-2026 - SEWER
601-5060-436.2701 3,456.13
04/16/2026 107143 SAN DIEGO HUMANE SOCIET… APR 2026 - ANIMAL CONTROL APR-26

SERVICES
101-3050-425.2006 33,184.00

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Payment Date Payment Number Vendor Name Description (Item) Payable Number Account Number Purchase Order Number Amount 04/16/2026 107144 SDGE 03/04/26-04/01/26 - 170

PALM AVE-ELEC
0002 6464 5267 4 04/08/26 101-1910-419.2701 44.58
04/16/2026 107144 SDGE 03/03/26-03/31/26 - 1068

EMORY ST
0006 4675 3193 8 04/07/26 101-5010-431.2701 0.31
04/16/2026 107144 SDGE 03/04/26-04/01/26 - 186

PALM AVE
0008 2432 9204 1 04/08/26 101-5010-431.2701 390.61
04/16/2026 107144 SDGE 03/03/26-03/31/26 - 755

DELAWARE ST
0020 2498 4701 7 04/07/26 601-5060-436.2701 142.66
04/16/2026 107144 SDGE 03/01/26-03/31/26 - PALM
BET 1ST/5TH D
0027 4196 9935 9 04/07/26 101-5010-431.2701 379.48
04/16/2026 107144 SDGE 03/01/26-03/31/26 -
PALM/HWY 75 MAINDIST D
0028 1987 1631 5 04/07/26 101-5010-431.2701 2,932.85
04/16/2026 107144 SDGE 03/04/26-04/01/26 - 111

PALM AVE
0035 1619 2790 2 04/08/26 101-5010-431.2701 479.94
04/16/2026 107144 SDGE 03/03/26-03/31/26 - 1298

GROVE AVE
0037 3630 3079 0 04/07/26 101-5010-431.2701 25.05
04/16/2026 107144 SDGE 03/03/26-03/31/26 - 585 IB
BLVD
0051 5327 2671 7 04/07/26 101-5010-431.2701 21.78
04/16/2026 107144 SDGE 03/04/26-04/01/26 - 120

ELKWOOD AVE
0054 5795 0654 7 04/08/26 101-5010-431.2701 98.50
04/16/2026 107144 SDGE 03/03/26-03/31/26 - 1025
9TH STREET
0087 7382 3642 4 04/07/26 601-5060-436.2701 2,049.62
04/16/2026 107144 SDGE 03/04/26-04/01/26 - 100 1/2

PALM AVE
0094 7600 1698 9 04/08/26 101-5010-431.2701 692.45
04/16/2026 107144 SDGE 03/04/26-04/01/26 - 425 IB
BLVD B
2100 0098 0282 0 04/08/26 101-6010-451.2701 350.64
04/16/2026 107144 SDGE 03/04/26-04/01/26 - 427 IB

BLVD - ST/PARK LIGHT
2100 0098 0734 0 04/08/26 101-6020-452.2701 109.93
04/16/2026 107144 SDGE 03/04/26-04/01/26 - 425 IB
BLVD A
2100 0098 1222 5 04/08/26 101-6010-451.2701 177.84
04/16/2026 107144 SDGE 03/03/26-03/31/26 - 849

ENCINA AVE
2100 0121 6790 6 04/07/26 101-6020-452.2701 38.75
04/16/2026 107144 SDGE 03/04/26-04/01/26 - 425 IB
BLVD 1
2100 0136 5480 3 04/08/26 101-6010-451.2701 1,259.73
04/16/2026 107144 SDGE 03/04/26-04/01/26 - 425 IB
BLVD 4
2100 0165 7072 5 04/08/26 101-6020-452.2701 961.70
04/16/2026 107144 SDGE 03/04/26-04/01/26 - 425 IB
BLVD
2100 0165 7747 2 04/08/26 101-6020-452.2701 834.27
04/16/2026 107144 SDGE 03/04/26-04/01/26 - 425 IB
BLVD 2
2100 0165 8314 0 04/08/26 101-6020-452.2701 909.82
04/16/2026 107144 SDGE 03/04/26-04/01/26 - 425 IB
BLVD 3
2100 0165 9001 2 04/08/26 101-6020-452.2701 943.01
04/16/2026 107145 STATE CONTROLLER FY24-25 ANNUAL STREET REPORT
FAUD-00005228 101-1210-413.2006 3,271.71
04/16/2026 107146 TRANE U.S. INC. YEARLY HVAC SERVICES 315961430 101-1910-419.2104 260069 7,362.00 04/16/2026 107147 TRUE NORTH COMPLIANCE S… MAR 2026 - PLAN REVIEW 26-03-028 101-3040-424.2016 8,491.84

SERVICES

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Payment Date Payment Number Vendor Name Description (Item) Payable Number Account Number Purchase Order Number Amount 04/16/2026 107148 TYLER TECHNOLOGIES INC EPL DECISIONENGINECONFIGURATION

TRAINING/SRVCS
025-545530 503-1923-419.2025 1,800.00
04/16/2026 107149 VALLEY INDUSTRIAL SPECIALT…TOILET VACUUM BREAKER REPAIR KIT (2) - PIER PLAZA
A348957 101-6040-454.3002 260017 56.31
04/16/2026 107149 VALLEY INDUSTRIAL SPECIALT…PARTS FOR TOILET/URINAL A348993 101-6040-454.3002 260017 338.60

FLUSH VALVES
04/16/2026 107149 VALLEY INDUSTRIAL SPECIALT…HOSE BIB - PIER PLAZA A349034 101-6040-454.3002 260017 232.75

RESTROOM
04/16/2026
04/16/2026
107150
107151

WESTERNA/V
WHITE CAP CONSTRUCTION …
04/25/26-04/24/27

RENEWAL-COUNCIL

CHAMBER AV EQUIP
HARD HATS (5) - TIDELANDS
23800
50036191897
503-1923-419.2006
101-6040-454.3002
7,393.20
486.60
04/16/2026 107152 WSP USA ENVIRONMENT & I… JAN 2026 SD BAY WQIP (SP2600)
40342559 101-0000-221.0110 260072 23,968.58
04/16/2026 107152 WSP USA ENVIRONMENT & I… JAN 2026 SD BAY WQIP 40342559 101-5050-540.2006 260072 437.95 (SP2600)
04/16/2026 107152 WSP USA ENVIRONMENT & I… JAN 2026 TJ RIVER WQIP 40343021 101-0000-221.0110 260073 17,206.73 (SP2601)
04/16/2026 107152 WSP USA ENVIRONMENT & I… JAN 2026 TJ RIVER WQIP 40343021 101-5050-540.2006 260073 2,600.80 (SP2601)
04/23/2026 107153 ACE UNIFORMS & ACCESSOR…UNIFORMS (5) - JR LG SD0264619 101-3035-423.2503 387.90 04/23/2026 107154 AGRICULTURAL PEST CONTR… MAR 2026 RODENT 852506 101-6020-452.2801 210.00 04/23/2026 107155

CONTROL/MAINT SERVICES
AMAZON CAPITAL SERVICES, …PICKLEBALL BALLS, MINI GOLF 13QR-TQ7C-GJNF

OBSTACLE - PRCS
214-6010-451.2808 357.21
04/23/2026 107155 AMAZON CAPITAL SERVICES, …LABEL MAKER TAPE, 14DP-4NPC-MMTV 101-5020-432.3001 28.70

CLIPBOARD - PW
04/23/2026 107155 AMAZON CAPITAL SERVICES, …CAR CLEANER, MASTER LOCK 14QR-V39G-CY3N 101-3030-423.3002 104.46 - LG
04/23/2026 107155 AMAZON CAPITAL SERVICES, …DIAPER CHANGING STATION (2),PUSH BUTTON,KEY RACK164M-HT1F-ML91 101-6020-452.3002 680.08 04/23/2026 107155
PW
AMAZON CAPITAL SERVICES, …AIR PURIFIER FILTERS (4) - PW 1DKL-FRGC-KCHM 101-1910-419.3002 374.00 04/23/2026 107155 AMAZON CAPITAL SERVICES, …WIPES, TISSUES, BINDER 1H6R-JJYC-M1QF 101-1230-413.3001 83.28

CLIPS, CLIPBOARD - CD
04/23/2026 107155 AMAZON CAPITAL SERVICES, …VALVES (2) - TIDELANDS 1JM3-Q6QX-GCXJ 101-6040-454.3002 113.40 04/23/2026 107155 AMAZON CAPITAL SERVICES, …SCRUB PADS,HOSE SPRAY 1L16-7749-LT1L 101-6040-454.3002 137.83 NOZZLE,BRUSH(10) -

TIDELANDS
04/23/2026 107155 AMAZON CAPITAL SERVICES, …RUBBER FEET BUMPERS (12) - 1LTK-NH9J-DL4J

SPORTS PARK
101-6018-451.5004 188.28
04/23/2026 107155 AMAZON CAPITAL SERVICES, …PENS, BINDER DIVIDERS (3) - 1LWH-NFX3-HMYF

FINANCE
101-1210-413.3001 27.99
04/23/2026 107155 AMAZON CAPITAL SERVICES, …2PK MINI MICROPHONE - CITY 1RCW-XPKC-DNKT

MANAGER
101-1110-412.2904 43.49
04/23/2026 107155 AMAZON CAPITAL SERVICES, …WAX EXPRESS SHINE - LG 1RKD-M1YD-MTCY 101-3030-423.3002 67.37

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Payment Date Payment Number Vendor Name Description (Item) Payable Number Account Number Purchase Order Number Amount 04/23/2026 107155 AMAZON CAPITAL SERVICES, …RUBBER SHEET FOR GASKET -

TIDELANDS
1VML-9VXJ-DXQW 101-6040-454.3002 21.30
04/23/2026 107155 AMAZON CAPITAL SERVICES, …GLOVES - COMMUNITY

RESPONSE TEAM
1W1L-TVFQ-HVY6 101-6016-451.3002 192.17
04/23/2026 107155 AMAZON CAPITAL SERVICES, …WIRE CONNECTOR KITS (5) -

TIDELANDS
1XWF-6J71-1GTX 101-6040-454.3002 54.30
04/23/2026 107155 AMAZON CAPITAL SERVICES, …LAMINATING SHEETS -

TIDELANDS
1Y71-1RLJ-F39C 101-6040-454.3002 30.40
04/23/2026 107156 C&A MARKETING INC. DUMBBELL RACK - PRCS 63653896 101-6018-451.5004 260093 1,519.12 04/23/2026 107156 C&A MARKETING INC. VERSA-LOOP (2) - PRCS 63665318 101-6030-453.3022 59.49 04/23/2026 107157 CALIFORNIA BUILDING STAN… JAN-MAR 2026 - CA STATE 04-16-2026 101-0000-221.0107 275.84

GREEN BLDG FEE
04/23/2026 107157 CALIFORNIA BUILDING STAN… JAN-MAR 2026 - GOV

RETAINER
04-16-2026 101-0000-371.8303 -26.54
04/23/2026 107158 CANDELARIA RAMIREZ JAN-MAR 2026 CHAIR/FLOOR YOGA - 4 CLASSES
4122026CR27 101-6010-451.2107 373.80
04/23/2026 107159 CDCE, INC. CRADLEPOINT ROUTER

NETCLOUD LICENSE RENEWAL
144472 101-3020-422.2104 260134 273.00
04/23/2026 107160 CINTAS CORPORATION 04/09/26 COMMUNITY

RESPONSE TEAM UNIFORMS
4265674887 101-6016-451.2503 260026 34.01
04/23/2026 107160 CINTAS CORPORATION 04/09/26 PW UNIFORMS 4265674888 101-5020-432.2503 260009 152.91 04/23/2026 107160 CINTAS CORPORATION 04/09/26 FACILITIES MATS 4265674923 101-1910-419.3002 260013 31.63 04/23/2026 107160 CINTAS CORPORATION 04/09/26 TIDELANDS

UNIFORMS
4265674943 101-6040-454.2503 260007 51.29
04/23/2026 107160 CINTAS CORPORATION 04/09/26 SEWER UNIFORMS 4265674954 601-5060-436.3002 260008 70.75 04/23/2026 107160 CINTAS CORPORATION 04/17/26 COMMUNITY

RESPONSE TEAM UNIFORMS
4266355369 101-6016-451.2503 260026 34.01
04/23/2026 107161 CLEAN HARBORS MAR 2026 - HOUSEHOLD

HAZARDOUS WASTE SERVICES
1005939395 101-5040-434.2104 260024 1,240.49
04/23/2026 107162 COLE OFFICE PRODUCTS INC COPY PAPER (10 CASES) 373903-00 101-1920-419.3001 489.72 04/23/2026 107163 COMPUTERSHARE TRUST C… 03/08/26- 03/07/27 - 2022

TARBS ADMIN CHARGE
2533451 303-1250-413.2904 2,500.00
04/23/2026 107163 COMPUTERSHARE TRUST C… 03/04/26-03/03/27 - 2020

TARBS ADMIN CHARGE
2533764 303-1250-413.2904 2,500.00
04/23/2026 107164 COUNTY OF SAN DIEGO TEMPORARY EVENT

ORGANIZER PERMIT - PRCS
DEH2022-FTEO-005944 2026… 101-6014-451.2808 332.00
04/23/2026 107165 COX COMMUNICATIONS 04/09/26-05/08/26 1075 8TH ST 001 3110 093630302
04-09-2026 0302 503-1923-419.2104 100.00
04/23/2026 107166 DEPT. OF CONSERVATION CY2026 Q1 SMIP FEES 2026 Q1 101-0000-211.0101 636.46 04/23/2026 107166 DEPT. OF CONSERVATION CY2026 Q1 SMIP FEES 2026 Q1 101-1230-413.2904 17.73 04/23/2026 107167 ECKENROTH PUBLICATIONS 03/19/26 NOTICE OF PUBLIC

HEARING - CC
156390 101-1020-411.2807 260063 68.90
04/23/2026 107167 ECKENROTH PUBLICATIONS 03/19/26 AD - ENVIRON DIV 156390 101-5040-434.2904 167.00 04/23/2026 107167 ECKENROTH PUBLICATIONS 03/26/26 GARAGE SALE AD -

ENVIRONMENTAL DEPT
156471 101-5040-434.2904 167.00
04/23/2026 107168 FLYERS ENERGY LLC 02/05/26 - 900 GAS, 112 DSL 26-572040 501-1921-419.2815 4,151.41

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Payment Date Payment Number Vendor Name Description (Item) Payable Number Account Number Purchase Order Number Amount 04/23/2026 107168 FLYERS ENERGY LLC 04/02/26 - 900 GAS, 66 DSL 26-607330 501-1921-419.2815 5,093.98 04/23/2026 107168 FLYERS ENERGY LLC 04/13/26 - 993 GAS, 190 DSL 26-613790 501-1921-419.2815 6,315.98 04/23/2026 107169 GRAINGER FIRST AID KIT (2), EYEWASH
(4) - NEW TRUCK
9875951429 501-1921-419.3002 111.27
04/23/2026 107170 GROOVE THERAPY 06/19/26 BAND DEPOSIT - 70TH ANNIVERSARY
INV-000138 101-6014-451.2808 450.00
04/23/2026 107171 HERITAGE INN OF IMPERIAL … 2025 OCT-DEC TOT771 - RESO 04-21-2026 2017-7872
101-0000-316.7049 64,499.09
04/23/2026 107172 INSIGHT PUBLIC SECTOR, INC. FORTINET POINT MANAGED 1101377141 503-1923-419.2813 260133 6,827.26

XDR SECURITY SOLUTION
04/23/2026 107173 JORGE A VELAZQUEZ J.R 03/24/26-04/20/26

TAEKWONDO
4202026TJ4K17 101-6010-451.2107 780.00
04/23/2026 107174 LIEBERT, CASSIDY, WHITMO… LEGAL GUIDANCE FEES - HR 313895 101-1130-412.2001 3,715.50 04/23/2026 107175 LLOYD PEST CONTROL 04/09/26 495 10TH ST #1129320
9213173 101-1910-419.2022 260044 69.00
04/23/2026 107175 LLOYD PEST CONTROL 04/09/26 825 IB BLVD #1129122
9213179 101-1910-419.2022 260044 47.00
04/23/2026 107175 LLOYD PEST CONTROL 04/09/26 865 IB BLVD #1129288
9213184 101-1910-419.2022 260044 52.00
04/23/2026 107175 LLOYD PEST CONTROL 04/09/26 1075 8 TH ST #1129312
9213191 101-1910-419.2022 260044 69.00
04/23/2026 107175 LLOYD PEST CONTROL 04/09/26 845 IB BLVD #1129247
9214032 101-1910-419.2022 260044 47.00
04/23/2026 107175 LLOYD PEST CONTROL 04/10/26 950OVEANLN #1092502
9214526 101-1910-419.2022 260044 77.00
04/23/2026
04/23/2026
107176
107176

NEXUSPLAN, INC

NEXUSPLAN, INC
MAR 2026 BAYSHORE

BIKEWAY RESILIENCY
(GRT076)
MAR 2026 BAYSHORE
GRT076-32
GRT076-32
214-5050-435.2006
214-5050-435.2006
240051-R2 24,387.13
7,550.00
04/23/2026 107176 NEXUSPLAN, INC

BIKEWAY RESILIENCY
(GRT076)
MAR 2026 BAYSHORE GRT080-21 214-1230-413.2006 240233-R2 56,174.80 04/23/2026 107177 ODP BUSINESS SOLUTIONS, L…

BIKEWAY RESILIENCY
(GRT080)
THERMAL POUCH (4), TABLES 462814041001 214-6010-451.2808 392.01 (2) - PRCS OST GRANT
04/23/2026 107177 ODP BUSINESS SOLUTIONS, L…CABINETS (2) - PRCS OST GRANT
462814923001 214-6010-451.2808 686.58
04/23/2026 107178 PARKHOUSE TIRE INC TIRES (12) - TRUCKS 695,132, 624
3010460854 501-1921-419.2816 2,152.41
04/23/2026 107179 RCP BLOCK & BRICK INC PURCHASE COLD PATCH ASPHALT (36)
33592612 101-5010-431.3002 260117 529.99
04/23/2026 107180 ROBERTO GUERRERO AUDIO/DJ SERVICES - FD

OPEN HOUSE
04 101-3020-422.2904 500.00
04/23/2026 107181 ROGERS, ANDERSON, MALO… FY24-25 - SINGLE AUDIT,

STATE CONTROLLER'S REPORT
80263 101-1210-413.2006 7,198.00

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Payment Date Payment Number Vendor Name Description (Item) Payable Number Account Number Purchase Order Number Amount 04/23/2026 107182 SAN DIEGO COUNTY SHERIFF FEB 2026 SHERIFF SRVCS (TOW FEE)
02-01-2026 101-0000-338.6003 -1,423.17
04/23/2026 107182 SAN DIEGO COUNTY SHERIFF FEB 2026 SHERIFF SRVCS 02-01-2026 101-3010-421.2006 701,931.42 04/23/2026 107182 SAN DIEGO COUNTY SHERIFF FEB 2026 SHERIFF SRVCS (RRP)
02-01-2026 101-3010-421.2006 1,159.74
04/23/2026 107182 SAN DIEGO COUNTY SHERIFF FEB 2026 SHERIFF SRVCS (CSO)
02-01-2026 212-3036-421.2006 17,264.83
04/23/2026 107182 SAN DIEGO COUNTY SHERIFF FEB 2026 SHERIFF SRVCS(CSO VACANCY 02/01-02/28/26)
02-01-2026 212-3036-421.2006 -7,946.55
04/23/2026 107183 SAN DIEGO ELEVATOR AND L… APR 2026 ELEVATOR SRVC - 7103281 101-1910-419.2006 150.00

SAFETY CTR
04/23/2026
04/23/2026
107184
107185
SAN DIEGO REGIONAL CHA… 2026 REGISTRATION -

MISSIONTO WASHINGTON

DC EVENT
SIGNAL HILL AUTO ENTERPRI…GLOVES (20BX), CAN LINERS
SAL-26-059013
165421
101-5050-435.2804
101-6040-454.3002 260032
1,500.00
428.04
(6CS) - TIDELANDS
04/23/2026 107186 SITEONE LANDSCAPE SUPPLY,…FERTILIZER, OUTDOOR CONTROLLER,ROTOR,PROSPRAY -PW
164703682-001 101-6020-452.3002 1,353.30
04/23/2026 107187 SOLANA CENTER FOR ENVIR… MAR 2026 SB 1383 SUPPORT

SERVICES
40-42-3-26 214-5040-434.2904 250126-R1 2,015.67
04/23/2026 107188 SOUTH BAY FENCE INC. GATE REPLACEMENT -

CARNATIONSWING GATE
426-11 101-6040-454.3002 260126 1,010.29
04/23/2026 107189 STANDARD ELECTRONICS FIRE ALARM SYSTEM - SAFETY CENTER
3131 101-1910-419.2006 1,010.00
04/23/2026 107190 THE PROPHET CORPORATION SPORTS EQUIP - PRCS OST GRANT
IN507242 214-6010-451.2808 4,009.81
04/23/2026 107191 ULINE, INC. LOCKERS(4),STORAGE
CREDENZA,CABINET(2)-

SPORTS PARK
206770000 101-6018-451.5004 2,105.53
04/23/2026 107192 VALLEY INDUSTRIAL SPECIALT…PUSH BUTTON FLUSH

ACTUATOR - DUNES PARK

RESTROOM
A351426 101-6040-454.3002 260017 228.42
04/23/2026 107193 VERIZON WIRELESS 03/09/26-04/08/26 CITY

COUNCIL
6140559055 101-1010-411.2705 336.48
04/23/2026 107193 VERIZON WIRELESS 03/09/26-04/08/26 NOCOST

CTR-CITY COUNCIL
6140559055 101-1010-411.2705 52.00
04/23/2026 107193 VERIZON WIRELESS 03/09/26-04/08/26 CITY CLERK
6140559055 101-1020-411.2705 104.48
04/23/2026 107193 VERIZON WIRELESS 03/09/26-04/08/26 NOCOST

CTR-CITY MGR
6140559055 101-1110-412.2705 23.52
04/23/2026 107193 VERIZON WIRELESS 03/09/26-04/08/26HUMAN

RESOURCES
6140559055 101-1130-412.2705 67.31
04/23/2026 107193 VERIZON WIRELESS 03/09/26-04/08/26 NOCOST

CTR-FINANCE
6140559055 101-1210-413.2705 23.52
04/23/2026 107193 VERIZON WIRELESS 03/09/26-04/08/26 FINANCE 6140559055 101-1210-413.2705 62.00

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Payment Date Payment Number Vendor Name Description (Item) Payable Number Account Number Purchase Order Number Amount 04/23/2026 107193 VERIZON WIRELESS 03/09/26-04/08/26 NOCOST

CTR-COMM DEV
6140559055 101-1230-413.2705 49.55
04/23/2026 107193 VERIZON WIRELESS 03/09/26-04/08/26 COMM

DEV/COMMUNITY

DEVELOPMENT
6140559055 101-1230-413.2705 201.18
04/23/2026 107193 VERIZON WIRELESS 03/09/26-04/08/26 FACILITIES 6140559055 101-1910-419.2705 146.39 04/23/2026 107193 VERIZON WIRELESS 03/09/26-04/08/26 N/A -

NON DEPT
6140559055 101-1920-419.2705 228.06
04/23/2026 107193 VERIZON WIRELESS 03/09/26-04/08/26 NOCOST

CTR-FIRE
6140559055 101-3020-422.2705 23.52
04/23/2026 107193 VERIZON WIRELESS 03/09/26-04/08/26 FIRE 6140559055 101-3020-422.2705 167.06 04/23/2026 107193 VERIZON WIRELESS 03/09/26-04/08/26MARINE SAFETY
6140559055 101-3030-423.2705 152.04
04/23/2026 107193 VERIZON WIRELESS 03/09/26-04/08/26

LIFEGUARDS
6140559055 101-3030-423.2705 250.64
04/23/2026 107193 VERIZON WIRELESS 03/09/26-04/08/26 NOCOST CTR-LG
6140559055 101-3030-423.2705 23.52
04/23/2026 107193 VERIZON WIRELESS 03/09/26-04/08/26 JUNIOR

LIFEGUARDS
6140559055 101-3035-423.2704 24.53
04/23/2026 107193 VERIZON WIRELESS 03/09/26-04/08/26 HOUSING 6140559055 101-3040-424.2705 105.95 04/23/2026 107193 VERIZON WIRELESS 03/09/26-04/08/26 BUILDING 6140559055 101-3040-424.2705 102.98 04/23/2026 107193 VERIZON WIRELESS 03/09/26-04/08/26 CODE 6140559055 101-3070-427.2705 94.75 04/23/2026 107193 VERIZON WIRELESS 03/09/26-04/08/26 STREETS 6140559055 101-5010-431.2705 252.61 04/23/2026 107193 VERIZON WIRELESS 03/09/26-04/08/26 PUBLIC WORKS
6140559055 101-5020-432.2705 274.55
04/23/2026 107193 VERIZON WIRELESS 03/09/26-04/08/26 NOCOST CTR-PW
6140559055 101-5020-432.2705 61.60
04/23/2026 107193 VERIZON WIRELESS 03/09/26-04/08/26 ENV

SERVICES
6140559055 101-5050-435.2705 21.29
04/23/2026 107193 VERIZON WIRELESS 03/09/26-04/08/26 NOCOST

CTR-PARKS & REC
6140559055 101-6010-451.2705 41.38
04/23/2026 107193 VERIZON WIRELESS 03/09/26-04/08/26 PARKS

AND REC
6140559055 101-6010-451.2705 46.38
04/23/2026 107193 VERIZON WIRELESS 03/09/26-04/08/26

RECREATION
6140559055 101-6010-451.2705 317.31
04/23/2026 107193 VERIZON WIRELESS 03/09/26-04/08/26 PARKS MAINT
6140559055 101-6020-452.2705 229.27
04/23/2026 107193 VERIZON WIRELESS 03/09/26-04/08/26

TIDELANDS
6140559055 101-6040-454.2705 400.61
04/23/2026 107193 VERIZON WIRELESS 03/09/26-04/08/26 FLEET 6140559055 501-1921-419.2705 25.65 04/23/2026 107193 VERIZON WIRELESS 03/09/26-04/08/26 INFO TECH
6140559055 503-1923-419.2705 98.34
04/23/2026 107193 VERIZON WIRELESS 03/09/26-04/08/26 NOCOST CTR-IT
6140559055 503-1923-419.2705 208.99
04/23/2026 107193 VERIZON WIRELESS 03/09/26-04/08/26 SEWER 6140559055 601-5060-436.2705 232.23

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Expense Approval Report Payment Dates: 4/3/2026 - 4/23/2026 4/24/2026 2:37:21 PM Page 16 of 22
Payment Date Payment Number Vendor Name Description (Item) Payable Number Account Number Purchase Order Number Amount 04/10/2026 DFT0010741 CALIFORNIA STATE DISBURS… SDU CHILD SUPPORT PPE 04/02/26
56134782 101-0000-209.0107 742.39
04/03/2026 DFT0010748 CALPERS CALPERS MEDICAL APR 2026
ACTIVE
100000018244197 101-0000-209.0111 135,601.27
04/03/2026 DFT0010748 CALPERS CALPERS MEDICAL APR 2026

BUENO RETRO MARCCH
100000018244197 101-0000-209.0111 916.20
04/03/2026 DFT0010748 CALPERS CALPERS MEDICAL APR 2026

RETIREES
100000018244197 101-1920-419.1103 3,884.00
04/03/2026 DFT0010748 CALPERS CALPERS MEDICAL APR 2026

ADMIN FEES
100000018244197 101-1920-419.2102 129.91
04/10/2026 DFT0010749 CALPERS LG L2 23011 EE PPE 04/02/26 100000018234659 EE 101-0000-209.0106 639.56 04/10/2026 DFT0010750 CALPERS LG L2 23011 ER PPE 04/02/26 100000018234659 ER 101-0000-209.0106 611.66 04/10/2026 DFT0010751 CALPERS MISC L2 23012 EE PPE
04/02/26
100000018234718 EE 101-0000-209.0106 753.07
04/10/2026 DFT0010752 CALPERS MISC L2 23012 ER PPE
04/02/26
100000018234718 ER 101-0000-209.0106 595.40
04/10/2026 DFT0010753 CALPERS FIRE PEPRA 25375 EE PPE
04/02/26
100000018234772 EE 101-0000-209.0106 4,008.30
04/10/2026 DFT0010754 CALPERS FIRE PEPRA 25375 ER PPE
04/02/26
100000018234772 ER 101-0000-209.0106 4,078.25
04/10/2026 DFT0010755 CALPERS LG PEPRA 25376 EE PPE
04/02/26
100000018234827 EE 101-0000-209.0106 2,311.57
04/10/2026 DFT0010756 CALPERS LG PEPRA 25376 ER PPE
04/02/26
100000018234827 ER 101-0000-209.0106 2,351.91
04/10/2026
04/10/2026
DFT0010756
DFT0010757

CALPERS

CALPERS
LG PEPRA 25376 ER PPE
04/02/26 PP OFFSET -

HEDRICK
MISC PEPRA 26352 EE PPE
100000018234827 ER
100000018234891 EE
101-0000-209.0106
101-0000-209.0106
-0.01
12,987.18
04/02/26
04/10/2026 DFT0010758 CALPERS MISC PEPRA 26352 ER PPE
04/02/26
100000018234891 ER 101-0000-209.0106 13,339.00
04/10/2026 DFT0010759 CALPERS FIRE L1 4625 EE PPE 04/02/26 100000018234549 EE 101-0000-209.0106 3,857.39 04/10/2026 DFT0010760 CALPERS FIRE L1 4625 ER PPE 04/02/26 100000018234549 ER 101-0000-209.0106 3,615.02 04/10/2026 DFT0010761 CALPERS LG L1 4626 EE PPE 04/02/26 100000018234602 EE 101-0000-209.0106 1,512.01 04/10/2026 DFT0010762 CALPERS LG L1 4626 ER PPE 04/02/26 100000018234602 ER 101-0000-209.0106 1,468.81 04/10/2026 DFT0010763 CALPERS MISC L1 470 EE PPE 04/02/26 100000018234476 EE 101-0000-209.0106 8,431.37 04/10/2026 DFT0010764 CALPERS MISC L1 470 ER PPE 04/02/26 100000018234476 ER 101-0000-209.0106 7,436.73 04/10/2026 DFT0010765 CALPERS SCP ARSC POST-TAX PPE
04/02/26
PPE 04-02-2026 ARSCT 101-0000-209.0106 180.63
04/10/2026 DFT0010766 CALPERS SCP SPM PRE-TAX PPE
04/02/26
PPE 04-02-2026 SPMTD 101-0000-209.0106 87.85
04/10/2026 DFT0010767 CALPERS PERS SCP SPM TAXED PPE
04/02/26
PPE 04-02-2026 SPMT 101-0000-209.0106 294.74
04/10/2026 DFT0010772 STATE OF CALIFORNIA STATE TAX W/H PPE 04/02/26 8935139 101-0000-209.0105 14,865.79 04/10/2026 DFT0010773 STATE OF CALIFORNIA SDI W/H PPE 04/02/26 8935156 101-0000-209.0115 415.22 04/10/2026 DFT0010774 INTERNAL REVENUE SERVICE FED TAX W/H PPE 04/02/26 20346109 FED 101-0000-209.0102 36,221.30

Page 26 of 168 ends

Expense Approval Report Payment Dates: 4/3/2026 - 4/23/2026 4/24/2026 2:37:21 PM Page 17 of 22
Payment Date Payment Number Vendor Name Description (Item) Payable Number Account Number Purchase Order Number Amount 04/10/2026 DFT0010775 INTERNAL REVENUE SERVICE MEDICARE W/H PPE 04/02/26 20346109 MED 101-0000-209.0104 10,749.12 04/10/2026 DFT0010777 INTERNAL REVENUE SERVICE SOCIAL SECURITY PPE 04/02/26
20346109 SS 101-0000-209.0104 43,205.76
04/03/2026 DFT0010778 MIDAMERICA ADMINISTRATI… MAR HC: 01/01/2026 - 04-03-2026 101-0000-209.0125 674.74 04/03/2026 DFT0010778
12/31/2026
MIDAMERICA ADMINISTRATI… FSA CREDIT: J KELLY - REFUND 04-03-2026 101-0000-371.8303

TRANSFER
-88.00
04/10/2026 DFT0010779 MIDAMERICA ADMINISTRATI…MAR-APR HC: 01/01/2026- 12/31/2026
04-10-2026 101-0000-209.0125 60.00
Grand Total: 2,428,623.77

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Expense Approval Report Payment Dates: 4/3/2026 - 4/23/2026 4/24/2026 2:37:21 PM Page 18 of 22
Report Summary
Fund Summary
Fund Payment Amount
101 - GENERAL FUND 2,107,212.48
202 - PROP "A" (TRANSNET) FUND 25,636.25
212 - SLESF (COPS) FUND 17,785.14
214 - MISCELLANEOUS GRANTS 189,653.53
303 - REDEV OBLIG RETIRE FUND 6,113.75
420 - PARKS MAJOR MAINTENAN CIP 20,646.39
501 - VEHICLE REPLACEMENT/MAINT 26,976.64
503 - TECHNOLOGY/COMMUNICATIONS 25,402.48
601 - SEWER ENTERPRISE FUND 9,197.11
Grand Total: 2,428,623.77
Account Summary
Account Number Account Name Payment Amount
101-0000-209.0102 P/R FIT PAYABLE 36,221.30
101-0000-209.0104 P/R FICA PAYABLE 53,954.88
101-0000-209.0105 P/R STATE TAX LIABILITI… 14,865.79
101-0000-209.0106 P/R PERS RETIREMENT P… 68,560.44
101-0000-209.0107 P/R GARNISHMENT PAY… 742.39
101-0000-209.0108 P/R EMPLOYEE ASSOC D… 1,562.05
101-0000-209.0110 P/R DEFERRED COMP 12,455.46
101-0000-209.0111 P/R HEALTH INSURANCE 136,517.47
101-0000-209.0115 P/R STD-PART-TIME 415.22
101-0000-209.0120 PARS EMPLOYEE CONTR… 1,666.80
101-0000-209.0122 EDUCATIONAL SAVINGS… 50.00
101-0000-209.0125 P/R FSA 734.74
101-0000-211.0101 STRONG MOTION INST (… 636.46
101-0000-221.0102 DEVELOPER DEPOSITS 7,775.75
101-0000-221.0107 STATE GREEN BLDG FEE 275.84
101-0000-221.0110 WQIP-COST SHARE DEP… 41,175.31
101-0000-316.7049 TRANSIENT OCCUPANCY… 64,499.09
101-0000-321.7210 BUSINESS LICENSE 419.00
101-0000-322.7307 CANNABIS REGULATORY… 3,400.00
101-0000-338.6003 VEHICLE IMPOUND FEE -2,424.66
101-0000-341.7201 BL - ADMIN PROCESSING… 80.00
101-0000-371.8303 MISCELLANEOUS REVEN… -114.54
101-0000-371.8309 SB 1186 DISABILITY ACC… 8.00
101-1010-411.2705 UTILITIES-CELL PHONES 388.48
101-1010-411.2804 TRAVEL, TRAINING, MEE… 18.09
101-1010-411.2808 COMMUNITY PROGRAMS 2,600.94
101-1010-411.3001 OFFICE SUPPLIES 59.36

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Expense Approval Report Payment Dates: 4/3/2026 - 4/23/2026 4/24/2026 2:37:21 PM Page 19 of 22
Account Summary
Account Number Account Name Payment Amount
101-1010-411.3002 OPERATING SUPPLIES 32.56
101-1020-411.2705 UTILITIES-CELL PHONES 104.48
101-1020-411.2807 ADVERTISING 68.90
101-1110-412.2705 UTILITIES-CELL PHONES 23.52
101-1110-412.2904 OTHER SERVICES & CHA… 43.49
101-1110-412.3001 OFFICE SUPPLIES 39.39
101-1130-412.2001 ATTORNEY SERVICES 3,715.50
101-1130-412.2006 PROFESSIONAL SERVICES 3,190.00
101-1130-412.2104 TECHNICAL SERVICES 499.00
101-1130-412.2705 UTILITIES-CELL PHONES 325.31
101-1130-412.3001 OFFICE SUPPLIES 0.00
101-1210-413.2006 PROFESSIONAL SERVICES 16,558.74
101-1210-413.2102 ADMINISTRATION CHAR… 16,439.14
101-1210-413.2705 UTILITIES-CELL PHONES 85.52
101-1210-413.3001 OFFICE SUPPLIES 86.49
101-1220-413.2001 ATTORNEY SERVICES 4,817.35
101-1220-413.2002 ATTORNEY SERVICES-OT… 15,000.00
101-1230-413.2102 ADMINISTRATION CHAR… 7,559.50
101-1230-413.2705 UTILITIES-CELL PHONES 250.73
101-1230-413.2904 OTHER SERVICES & CHA… 17.73
101-1230-413.3001 OFFICE SUPPLIES 83.28
101-1910-419.2006 PROFESSIONAL SERVICES 2,769.91
101-1910-419.2022 PEST CONTROL SERVICE 361.00
101-1910-419.2104 TECHNICAL SERVICES 10,575.09
101-1910-419.2701 GAS & ELECTRIC (SDG&E) 9,464.83
101-1910-419.2705 UTILITIES-CELL PHONES 146.39
101-1910-419.2801 MAINTENANCE & REPAIR 526.03
101-1910-419.3002 OPERATING SUPPLIES 2,432.73
101-1920-419.1103 SECTION 125 CAFETERIA 3,884.00
101-1920-419.2102 ADMINISTRATION CHAR… 129.91
101-1920-419.2705 UTILITIES-CELL PHONES 228.06
101-1920-419.3001 OFFICE SUPPLIES 489.72
101-3010-421.2006 PROFESSIONAL SERVICES 1,406,449.97
101-3010-421.2125 RCS PROGRAM 1,403.00
101-3020-422.2006 PROFESSIONAL SERVICES 16,170.00
101-3020-422.2104 TECHNICAL SERVICES 4,686.78
101-3020-422.2125 RCS PROGRAM 518.50
101-3020-422.2705 UTILITIES-CELL PHONES 336.02
101-3020-422.2813 FEES & LICENSES 250.00
101-3020-422.2904 OTHER SERVICES & CHA… 500.00
101-3020-422.3002 OPERATING SUPPLIES 2,757.75
101-3030-423.2125 RCS PROGRAM 884.50

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Expense Approval Report Payment Dates: 4/3/2026 - 4/23/2026 4/24/2026 2:37:21 PM Page 20 of 22
Account Summary
Account Number Account Name Payment Amount
101-3030-423.2705 UTILITIES-CELL PHONES 426.20
101-3030-423.2904 OTHER SERVICES & CHA… 544.20
101-3030-423.3001 OFFICE SUPPLIES 45.88
101-3030-423.3002 OPERATING SUPPLIES 171.83
101-3035-423.2503 RENT-UNIFORMS 387.90
101-3035-423.2704 UTILITIES-TELEPHONE 24.53
101-3035-423.3002 OPERATING SUPPLIES 430.64
101-3040-424.2016 PLAN CHECK SERVICES 8,491.84
101-3040-424.2705 UTILITIES-CELL PHONES 208.93
101-3050-425.2006 PROFESSIONAL SERVICES 33,634.00
101-3070-427.2705 UTILITIES-CELL PHONES 94.75
101-5010-431.2104 TECHNICAL SERVICES 720.00
101-5010-431.2123 TRAFFIC CONTROL 555.40
101-5010-431.2701 GAS & ELECTRIC (SDG&E) 18,941.84
101-5010-431.2705 UTILITIES-CELL PHONES 252.61
101-5010-431.2801 MAINTENANCE & REPAIR 16,238.48
101-5010-431.3002 OPERATING SUPPLIES 2,103.94
101-5020-432.1108 MGT MEDICAL REIMBUR… 420.00
101-5020-432.2104 TECHNICAL SERVICES 500.00
101-5020-432.2503 RENT-UNIFORMS 458.73
101-5020-432.2705 UTILITIES-CELL PHONES 336.15
101-5020-432.3001 OFFICE SUPPLIES 28.70
101-5020-432.3002 OPERATING SUPPLIES 166.40
101-5040-434.2104 TECHNICAL SERVICES 1,240.49
101-5040-434.2904 OTHER SERVICES & CHA… 334.00
101-5050-435.2705 UTILITIES-CELL PHONES 21.29
101-5050-435.2801 MAINTENANCE & REPAIR 2,860.80
101-5050-435.2804 TRAVEL, TRAINING, MEE… 1,500.00
101-5050-540.2006 PROFESSIONAL SERVICES 3,038.75
101-6010-451.2107 CONTRACTS - RECREATI… 1,153.80
101-6010-451.2701 GAS & ELECTRIC (SDG&E) 1,979.51
101-6010-451.2705 UTILITIES-CELL PHONES 405.07
101-6010-451.2807 ADVERTISING 955.71
101-6014-451.2808 COMMUNITY PROGRAMS 1,282.00
101-6016-451.2503 UNIFORMS 102.03
101-6016-451.3002 OPERATING SUPPLIES 359.96
101-6018-451.2807 ADVERTISING 78.00
101-6018-451.5004 EQUIPMENT 3,812.93
101-6020-452.2701 GAS & ELECTRIC (SDG&E) 5,093.12
101-6020-452.2705 UTILITIES-CELL PHONES 229.27
101-6020-452.2801 MAINTENANCE & REPAIR 2,340.83
101-6020-452.3002 OPERATING SUPPLIES 2,090.84

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Expense Approval Report Payment Dates: 4/3/2026 - 4/23/2026 4/24/2026 2:37:21 PM Page 21 of 22
Account Summary
Account Number Account Name Payment Amount
101-6030-453.2310 SENIOR PROGRAMS 595.99
101-6030-453.2804 TRAVEL, TRAINING, MEE… 171.10
101-6030-453.3002 OPERATING SUPPLIES 41.79
101-6030-453.3022 SMALL TOOLS/NON-CAP… 59.49
101-6040-454.2503 RENT-UNIFORMS 153.87
101-6040-454.2705 UTILITIES-CELL PHONES 400.61
101-6040-454.3002 OPERATING SUPPLIES 5,958.52
101-6040-454.5004 EQUIPMENT 5,321.28
202-5016-431.2006 PROFESSIONAL SERVICES 25,636.25
212-3036-421.2006 PROFESSIONAL SERVICES 17,785.14
214-1230-413.2006 PROFESSIONAL SERVICES 147,598.84
214-1230-413.2808 COMMUNITY PROGRAMS 184.50
214-5040-434.2904 OTHER SERVICES & CHA… 2,015.67
214-5050-435.2006 PROFESSIONAL SERVICES 31,937.13
214-6010-451.2006 PROFESSIONAL SERVICES 1,380.00
214-6010-451.2808 COMMUNITY PROGRAMS 6,537.39
303-1250-413.2006 PROFESSIONAL SERVICES 1,113.75
303-1250-413.2904 OTHER SERVICES & CHA… 5,000.00
420-5000-532.2006 PROFESSIONAL SERVICES 20,646.39
501-1921-419.2705 UTILITIES-CELL PHONES 25.65
501-1921-419.2815 VEHICLE OPERATE-FUEL… 21,483.53
501-1921-419.2816 VEHICLE OPERATE-PARTS… 4,749.25
501-1921-419.3002 OPERATING SUPPLIES 718.21
503-1923-419.2006 PROFESSIONAL SERVICES 7,393.20
503-1923-419.2025 SOFTWARE MAINTENAN… 10,170.00
503-1923-419.2104 TECHNICAL SERVICES - I… 704.69
503-1923-419.2705 UTILITIES-CELL PHONES 307.33
503-1923-419.2813 FEES & LICENSES 6,827.26
601-5060-436.2006 PROFESSIONAL SERVICES 1,485.00
601-5060-436.2023 SECURITY & ALARM 507.02
601-5060-436.2701 GAS & ELECTRIC (SDG&E) 5,661.72
601-5060-436.2705 UTILITIES-CELL PHONES 232.23
601-5060-436.3002 OPERATING SUPPLIES 1,311.14
Grand Total: 2,428,623.77
Project Account Summary
Project Account Key Payment Amount
**None** 2,063,986.93
060464-DEP 605.25
21-0047-DEP 2,705.00
22-0095-DEP 2,105.00

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Expense Approval Report Payment Dates: 4/3/2026 - 4/23/2026 4/24/2026 2:37:21 PM Page 22 of 22
Project Account Summary
Project Account Key Payment Amount
22-0119-DEP 1,000.00
23-0039-DEP 555.00
23-0066-DEP 805.50
GRT068-EXP 400.00
GRT070-EXP 1,380.00
GRT076-P 31,937.13
GRT079-REIMB 184.50
GRT080-EXP 56,174.80
GRT081-EXP 6,537.39
GRT084-EXP 2,015.67
GRT086-P 58,285.00
GRT091-13ST 17,099.04
GRT094-EXP 16,040.00
LWC002-P 4,154.35
LWC267-P 97.50
LWC308-P 565.50
P24101-EXP 20,646.39
S22109-TR PAED 25,636.25
SP1406-REV 8.00
SP2021-EXP 35.48
SP22105-EXP 3,400.00
SP24112-EXP 2,600.94
SP2600-P 24,406.53
SP2601-P 19,807.53
SP27101-EXP 950.00
TOT771-EXP 64,499.09
Grand Total: 2,428,623.77

Page 32 of 168 ends

P a g e | 1
May 6, 2026
ITEM TITLE: RECEIVE TREASURER’S REPORT FOR MARCH 2026. (0300-90) ORIGINATING DEPARTMENT:

Finance
EXECUTIVE SUMMARY:

The City has funds invested by Chandler Asset Management, Local Area Investment Fund (LAIF), Chase (the City's operating account), a section 115 trust fund, and tax allocation reserve bonds.

On a monthly basis a Treasurer's Report is submitted to the City Council listing cash flows and a summary of cash and investments. The attached Monthly Account Statement Report from Chandler Asset Management provides the investment analysis to include a portfolio summary, listing of assets, and monthly transactions. The attached Local Agency Investment Fund (LAIF) statement provides a listing of monthly transactions. Detailed investment information for LAIF can be found on the California State Treasurer's website (www.treasurer.ca.gov/pmia-laif/pmia).

RECOMMENDATION:

Staff recommends that the City Council receive and file the March 2026 Treasurer's Report.

OPTIONS:
 Receive and file the March 2026 Treasurer's Report.

BACKGROUND/ANALYSIS:

In accordance with the City's Investment Policy and Government Code Section 53646, the City Treasurer or designee submits to the City Council a monthly investment report (Treasurer's Report) with transactions and holdings as detailed in the attached Chandler Asset Management and LAIF investment reports. The Chandler Asset Management Report discloses the following information about the risk characteristics of the City's portfolio:

1. An asset listing showing par value, cost and accurate and complete market value of each security, type of investment, issuer, and interest rate;

2. Monthly transactions for the period;

3. A one-page summary report that shows: a) average maturity of the portfolio and modified duration of the portfolio; b) maturity distribution of the portfolio; c) average portfolio credit quality; d) time-weighted total rate of return for the portfolio for the prior one month, three months, twelve months, year to date, and since inception compared to the Benchmark Index returns for the same periods;

4. A statement of compliance with investment policy, including a schedule of any transactions or holdings which do not comply with this policy or with the California Government Code, including a justification for the presence in the portfolio and a timetable for resolution;

Page 33 of 168 ends

P a g e | 2

5. A statement that the City has adequate funds to meet its cash flow requirements for the next six months.

All these categories are reflected on the attached Monthly Account Statement Report from Chandler Asset Management, the City's portfolio and investment management consultant.

Details regarding LAIF investments can be found on the California State Treasurer website (www.treasurer.ca.gov/pmia-laif/pmia). The City has adequate funds to meet its cash flow requirements for the next six months.

ENVIRONMENTAL DETERMINATION:

Not a project as defined by CEQA.

FISCAL IMPACT:

The City has funds invested by Chandler Asset Management, Local Area Investment Fund (LAIF), Chase (the City's operating account), a section 115 trust fund, and tax allocation reserve bonds.

As of the month ending March 31, 2026, the total market value of the City’s investment portfolio equals $39,637,592.01. The attached Treasurer's Report provides a statement of cash flows and cash and investments description.

ATTACHMENTS:

ATT 1 – 2026.03 Treasurer’s Report
ATT 2 – 2026.03 Chandler Statement
ATT 3 – 2026.03 LAIF Statement

Page 34 of 168 ends

CITY OF IMPERIAL BEACH

TREASURER'S REPORT
Statement of Cash Flows
For the Month Ended
March 31, 2026
ATTACHMENT 1
Beginning
Balance Total Activity Ending Balance

GENERAL FUND
101 - GENERAL FUND 17,563,908.74 480,613.87 $ 18,044,522.61 103 - M&A DA FUND 983,433.90 42,435.94 1,025,869.84
105 - PEG FUND 61,902.46 634.26 62,536.72
19,132,929.17

OTHER GOVERNMENT FUNDS
201 - GAS TAX FUND 474,709.93 64,250.74 538,960.67
202 - PROP "A" (TRANSNET) FUND 34,917.27 (63,862.56) (28,945.29) 207 - ROAD MTCE & REHAB (RMRA) 1,622,730.77 49,795.15 1,672,525.92 210 - CDBG-FEDERAL ASSISTANCE - - -
212 - SLESF (COPS) FUND 179,389.68 10,000.00 189,389.68 214 - MISCELLANEOUS GRANTS FUND (697,589.16) (146,250.05) (843,839.21) 401 - CAPITAL IMPROVEMENT FUND 884,082.60 $ (23,168.90) 860,913.70 420 - PARKS MAJOR MAINTENANCE CIP 787,189.02 $ (53,076.43) 734,112.59 3,123,118.06

HOUSING AUTHORITY
216 - HOUSING AUTHORITY 1,114,859.75 $ 11,829.60 1,126,689.35 1,126,689.35

SUCCESSOR AGENCY
301 - SA DEBT SERVICE FUND - $ - -
303 - REDEV OBLIG RETIRE FUND 1,858,017.95 $ 656,967.93 2,514,985.88 2,514,985.88

INTERNAL SERVICES
501 - VEHICLE REPLACEMENT/MAINT 1,489,744.43 $ 133,424.27 1,623,168.70 502 - RISK MANAGEMENT FUND 1,763,792.34 $ 224,322.30 1,988,114.64 503 - TECHNOLOGY/COMMUNICATIONS 348,071.31 $ 249,111.93 597,183.24 504 - FACILITY MAINT/REPLACEMENT 513,154.21 $ 37,308.80 550,463.01 4,758,929.59

SEWER FUND
601 - SEWER ENTERPRISE FUND 6,226,112.04 $ (156,649.45) 6,069,462.59 6,069,462.59

AGENCY FUNDS
715 - ASSESSMENT DIST. #63 FUND 134,378.15 $ 1,425.87 135,804.02 720 - ASSESSMENT DIST. #64 FUND 34,249.25 $ 363.41 34,612.66 725 - ASSESSMENT DIST. #66 FUND 193,784.75 $ 2,056.22 195,840.97 730 - ASSESSMENT DIST. #68 FUND 115,131.79 $ 1,221.65 116,353.44 735 - ASSESSMENT DIST. #71 FUND 18,522.65 $ 196.54 18,719.19 501,330.28
GRAND TOTAL $ 37,227,444.92

Page 1 ends

CITY OF IMPERIAL BEACH

TREASURER'S REPORT
Statement of Cash Flows
For the Month Ended
March 31, 2026
ATTACHMENT 1

CASH DEPOSIT ACCOUNTS
Beginning
Balance Total Activity Ending Balance
Chase - Checking (Operating) 303,294.11 2,271,973.82 $ 2,575,267.93 Chandler Investments 24,744,156.39 150,977.27 24,895,133.66 LAIF 10,657,043.33 (900,000.00) 9,757,043.33
$ 37,227,444.92
Operating Bank Reconciliation
General Ledger Balance 2,575,267.93
Outstanding Checks/Deposits/Adjustments $29,112.84
Statement Balance $2,604,380.77
Chandler Asset Management Reconciliation
General Ledger Balance 24,895,133.66
Cash Receivable Pending/Interest/Market Value/Other Adjustments 1,008.23 Statement Balance $ 24,896,141.89
LAIF Reconciliation
General Ledger Balance 9,757,043.33
Interest/Market Value/Other Adjustments -
Statement Balance $ 9,757,043.33

Page 2 ends

CITY OF IMPERIAL BEACH

TREASURER'S REPORT
Cash and Investments
As of March 31, 2026
ATTACHMENT 1
Description Cost Value Market Value
Interest/Yield
to Maturity Maturity Date
% of
Portfolio
Cash and Cash Equivalents
Chase Bank (statement balance) $ 2,604,380.77 $ 2,604,380.77 0.000% n/a 6.69% LAIF $ 9,757,043.33 $ 9,756,856.30 3.826% n/a 25.07%
Investments
Chandler Investments
Asset-Backed Securities $ 2,280,765.88 $ 2,288,834.18 4.13% See Attached 5.86% Federal Agencies $ 2,624,060.50 $ 2,673,144.65 3.79% See Attached 6.74% Collater. Mortgage Obligation $ 2,062,013.93 $ 2,106,229.83 4.02% See Attached 5.30% Cash/ Receivable $ 1,008.25 $ 1,008.25 0.00% See Attached 0.00% Commercial Paper $ - $ - 0.00% See Attached 0.00%
US Corporate $ 6,434,421.15 $ 6,498,928.22 4.16% See Attached 16.53% Money Market Funds $ 236,768.66 $ 236,768.66 3.28% See Attached 0.61% Negotiable CDs $ - $ - 0.00% See Attached 0.00%
Supranational $ 615,157.20 $ 629,326.73 3.81% See Attached 1.58% US Treasury $ 10,641,946.31 $ 10,767,353.05 3.84% See Attached 27.34% Total Cash and Investments $37,257,565.98 $37,562,830.64 3.95% PARS Section 115 Trust Fund
Pension
Portfolio Balance $ 1,308,758.12 $ 1,609,312.83 0.000% n/a 3.36% OPEB
Portfolio Balance $ 350,000.00 $ 463,492.50 0.000% n/a 0.90% $ 1,658,758.12 $ 2,072,805.33
Bond Reserves
2020 Tax Allocation Revenue Bonds
Cash Management 1,956.04 1,956.04 0.000% n/a 0.01%
2022 Tax Allocation Revenue Bonds
Cash Management - - 0.000% n/a 0.00%
Total Bond Reserves $ 1,956.04 $ 1,956.04
Total Investment Portfolio $ 38,918,280.14 $ 39,637,592.01 100.00% PREPARED BY:

Signature on file
Lily Flyte, Finance Director
I hereby certify that the investments are in compliance with the investment policy adopted by the City Council.

The investment portfolio provides sufficient funds to meet the budgeted expenditures over the next six months.

This report meets the requirements of Government Code Section 53646.

Page 3 ends

Page 37 of 168 ends

MONTHLY ACCOUNT STATEMENT
City of Imperial Beach | Account | As of March 31, 2026 CHANDLER ASSET MANAGEMENT | chandlerasset.com
Information contained herein is confidential. We urge you to compare this statement to the one you receive from your qualified custodian. Please see Important Disclosures at the end of the statement.

Chandler Team:

For questions about your account, please call (800) 317-4747, or contact [email protected]
Custodian:

US Bank
ATTACHMENT 2

Page 38 of 168 ends

PORTFOLIO SUMMARY
Portfolio Characteristics
Sector Allocation
Performance Review
Account Summary
Maturity Distribution
Top Issuers
Credit Quality*
Total Rate of Return** 1M 3M YTD 1YR 2YRS 3YRS 5YRS 10YRS Since Inception (08/01/13)
City of Imperial Beach (0.43%) 0.43% 0.43% 4.15% 4.88% 4.67% 2.36% 2.12% 1.90% Benchmark Return (0.44%) 0.29% 0.29% 3.75% 4.59% 4.04% 1.86% 1.78% 1.58% Secondary Benchmark Return (0.45%) 0.30% 0.30% 3.87% 4.71% 4.23% 1.98% 1.93% 1.73% Average Modified Duration 1.81
Average Coupon 3.90%
Average Purchase YTM 4.34%
Average Market YTM 3.95%
Average Credit Quality* AA+
Average Final Maturity 2.14
Average Life 1.95
End Values as of
02/28/2026
End Values as of
03/31/2026
Market Value 25,270,122.18 25,201,593.56
Accrued Interest 215,462.49 171,349.73
Total Market Value 25,485,584.67 25,372,943.29
Income Earned 74,410.85 116,127.70
Cont/WD 0.00 0.00
Par 25,149,224.51 25,277,277.96
Book Value 24,981,166.34 25,113,802.74
Cost Value 24,770,553.95 24,896,141.89
United States 42.72%
Federal Home Loan Mortgage Corp 8.36%
Federal Home Loan Banks 7.59%
Farm Credit System 3.02%
PACCAR Inc 1.75%
Deere & Company 1.33%
Blackrock, Inc. 1.20%
Toyota Motor Corporation 1.19%
**Periods over 1 year are annualized.

Benchmark: ICE BofA 1-3 Year US Treasury Index Secondary Benchmark: ICE BofA 1-3 Year AAA-A US Corporate & Government Index *The average credit quality is a weighted average calculation of the highest of S&P, Moody’s and Fitch.

Page 39 of 168 ends

STATEMENT OF COMPLIANCE
Rules Name Limit Actual Compliance
Status Notes

AGENCY MORTGAGE SECURITIES
Max % (MV) 100.0 8.4 Compliant
Max Maturity (Years) 5.0 3.5 Compliant

ASSET-BACKED SECURITIES (ABS)
Max % (MV) 20.0 9.1 Compliant
Max % Issuer (MV) 5.0 1.0 Compliant
Max Maturity (Years) 5 4 Compliant
Min Rating (AA- by 1) 0.0 0.0 Compliant

BANKERS' ACCEPTANCES
Max % (MV) 40.0 0.0 Compliant
Max % Issuer (MV) 5.0 0.0 Compliant
Max Maturity (Days) 180 0.0 Compliant
Min Rating (A-1 by 1 or A- by 1) 0.0 0.0 Compliant

CERTIFICATE OF DEPOSIT PLACEMENT SERVICE (CDARS)
Max % (MV) 30.0 0.0 Compliant
Max Maturity (Years) 5.0 0.0 Compliant

COLLATERALIZED TIME DEPOSITS (NON-NEGOTIABLE
CD/TD)
Max % (MV) 20.0 0.0 Compliant
Max % Issuer (MV) 5.0 0.0 Compliant
Max Maturity (Years) 5.0 0.0 Compliant

COMMERCIAL PAPER
Max % (MV) 25.0 0.0 Compliant
Max % Issuer (MV) 5.0 0.0 Compliant
Min Rating (A-1 by 1 or A- by 1) 0.0 0.0 Compliant

CORPORATE MEDIUM TERM NOTES
Max % (MV) 30.0 25.8 Compliant
Max % Issuer (MV) 5.0 1.7 Compliant
Max Maturity (Years) 5 3 Compliant
Min Rating (A- by 1) 0.0 0.0 Compliant

FDIC INSURED TIME DEPOSITS (NON-NEGOTIABLE CD/
TD)
Max % (MV) 20.0 0.0 Compliant
Max % Issuer (MV) 5.0 0.0 Compliant

Page 40 of 168 ends

STATEMENT OF COMPLIANCE
Rules Name Limit Actual Compliance
Status Notes
Max Maturity (Years) 5 0.0 Compliant

FEDERAL AGENCIES
Max % (MV) 100.0 10.6 Compliant
Max % Issuer (MV) 100.0 7.6 Compliant
Max Callables (MV) 20.0 0.0 Compliant
Max Maturity (Years) 5 3 Compliant

LOCAL AGENCY INVESTMENT FUND (LAIF)
Max Concentration (MV) 75.0 0.0 Compliant

LOCAL GOVERNMENT INVESTMENT POOL (LGIP)
Max % (MV) 100.0 0.0 Compliant
Max % Issuer (MV) 10.0 0.0 Compliant

MONEY MARKET MUTUAL FUNDS
Max % (MV; Money Market Fund & Mutual Fund) 20.0 0.9 Compliant Max % Issuer (MV) 20.0 0.9 Compliant
Min Rating (AAA by 2) 0.0 0.0 Compliant

MORTGAGE-BACKED SECURITIES (NON-AGENCY)
Max % (MV) 20.0 0.0 Compliant
Max % Issuer (MV) 5.0 0.0 Compliant
Max Maturity (Years) 5.0 0.0 Compliant
Min Rating (AA- by 1) 0.0 0.0 Compliant

MUNICIPAL SECURITIES
Max % (MV) 30.0 0.0 Compliant
Max % Issuer (MV) 5.0 0.0 Compliant
Max Maturity (Years) 5.0 0.0 Compliant
Min Rating (A- by 1) 0.0 0.0 Compliant

MUTUAL FUNDS
Max % (MV; Money Market Fund & Mutual Fund) 20.0 0.9 Compliant Max % Issuer (MV) 10.0 0.0 Compliant
Min Rating (AAA by 2) 0.0 0.0 Compliant

NEGOTIABLE CERTIFICATES OF DEPOSIT (NCD)
Max % (MV) 30.0 0.0 Compliant
Max % Issuer (MV) 5.0 0.0 Compliant
Max Maturity (Years) 5 0.0 Compliant
Min Rating (A-1 or A- by 1) 0.0 0.0 Compliant

Page 41 of 168 ends

STATEMENT OF COMPLIANCE
Rules Name Limit Actual Compliance
Status Notes

REPURCHASE AGREEMENTS
Max % (MV) 100.0 0.0 Compliant
Max % Issuer (MV) 5.0 0.0 Compliant
Max Maturity (Years) 1.0 0.0 Compliant

SRI PROHIBITED INVESTMENTS
Prohibited Investment - Fossil Fuels 0.0 0.0 Compliant

SUPRANATIONAL OBLIGATIONS
Max % (MV) 30.0 2.5 Compliant
Max % Issuer (MV) 10.0 1.0 Compliant
Max Maturity (Years) 5 2 Compliant
Min Rating (AA- by 1) 0.0 0.0 Compliant
U.S. TREASURIES
Max % (MV) 100.0 42.7 Compliant
Max % Issuer (MV) 100.0 42.7 Compliant
Max Maturity (Years) 5 4 Compliant

Page 42 of 168 ends

RECONCILIATION SUMMARY
Accrual Activity Summary
Fair Market Activity Summary
Month to Date Fiscal Year to Date
(07/01/2025)
Beginning Book Value 24,981,166.34 24,313,452.03
Maturities/Calls 0.00 (3,895,000.00)
Principal Paydowns (59,530.98) (746,396.49)
Purchases 538,922.30 10,421,376.81
Sales (329,763.59) (5,077,774.75)
Change in Cash, Payables, Receivables (25,389.33) 427.49 Amortization/Accretion 8,398.01 94,040.29
Realized Gain (Loss) (0.01) 3,677.36
Ending Book Value 25,113,802.74 25,113,802.74
Month to Date Fiscal Year to Date
(07/01/2025)
Beginning Market Value 25,270,122.18 24,520,621.87
Maturities/Calls 0.00 (3,895,000.00)
Principal Paydowns (59,530.98) (746,396.49)
Purchases 538,922.30 10,421,376.81
Sales (329,763.59) (5,077,774.75)
Change in Cash, Payables, Receivables (25,389.33) 427.49 Amortization/Accretion 8,398.01 94,040.29
Change in Net Unrealized Gain (Loss) (201,165.02) (119,379.02) Realized Gain (Loss) (0.01) 3,677.36
Ending Market Value 25,201,593.56 25,201,593.56
Maturities / Calls
Month to Date 0.00
Fiscal Year to Date (3,895,000.00)
Principal Paydowns
Month to Date (59,530.98)
Fiscal Year to Date (746,396.49)
Purchases
Month to Date 538,922.30
Fiscal Year to Date 10,421,376.81
Sales
Month to Date (329,763.59)
Fiscal Year to Date (5,077,774.75)
Interest Received
Month to Date 152,304.95
Fiscal Year to Date 744,684.59
Purchased / Sold Interest
Month to Date (462.50)
Fiscal Year to Date (22,791.51)

Page 43 of 168 ends

HOLDINGS REPORT
Cusip Security Description Par Value/
Units
Purchase Date
Purchase Yield
Cost Value
Book Value
Mkt Price
Mkt YTM
Market Value
Accrued Int.
% of Port.

Gain/Loss
Moody's/
S&P/
Fitch
Maturity
Duration
ABS
43815JAC7 HAROT 2023-1 A3 5.04
04/21/2027 4,351.19 02/16/20235.09%
4,350.38
4,350.99
100.12

4.12%
4,356.28

6.09 0.02%

5.29 Aaa/NA
AAA

1.06 0.12
58768PAC8 MBART 2022-1 A3 5.21
08/16/2027 7,309.24 02/15/20235.03%
7,346.93
7,313.02
100.14

4.27%
7,319.11

16.92 0.03%

6.08 Aaa/AAA
NA

1.38 0.14
38012QAD0 GMALT 2024-3 A3 4.21
10/20/2027 63,178.36 09/24/20244.61%
63,170.88
63,174.55
100.03

4.16%
63,199.40

81.27 0.25%

24.85 NA/AAA
AAA

1.56 0.37
47800CAC0 JDOT 2023 A3 5.01 11/15/2027 18,319.38 02/22/2023

3.39%
18,316.05
18,318.23
100.29

4.10%
18,371.92

40.79 0.07%

53.69 Aaa/NA
AAA

1.63 0.29
58770JAD6 MBALT 2024-A A3 5.32
01/18/2028 56,514.17 05/17/20245.73%
56,507.56
56,510.92
100.53

4.12%
56,813.53
133.62

0.23%
302.61
Aaa/NA
AAA

1.80 0.42
58769GAD5 MBALT 2024-B A3 4.23
02/15/2028 83,516.86 09/17/20244.24%
83,502.81
83,509.08
100.04

4.20%
83,548.60
157.01

0.33%

39.51 NA/AAA
AAA

1.88 0.54
362583AD8 GMCAR 2023-2 A3 4.47
02/16/2028 17,653.80 04/04/20234.51%
17,653.31
17,653.61
100.08

4.25%
17,668.58

32.88 0.07%

14.96 Aaa/AAA
NA

1.88 0.33
36271VAD9 GMALT 2025-1 A3 4.66
02/21/2028 100,000.00 02/05/20254.66%
99,988.20
99,992.61
100.41

4.13%
100,414.20
142.39

0.40%
421.59
NA/AAA
AAA

1.90 0.72
438123AC5 HAROT 2023-4 A3 5.67
06/21/2028 41,532.18 11/01/20235.74%
41,524.86
41,528.65
100.87

4.23%
41,893.13

65.41 0.17%
364.48
Aaa/NA
AAA

2.22 0.55
096912AD2 BMWLT 2025-1 A3 4.43
06/26/2028 60,000.00 06/03/20254.82%
59,998.68
59,999.03
100.33

4.16%
60,198.42

44.30 0.24%
199.39
NA/AAA
AAA

2.24 1.06
89239FAD4 TAOT 2023-D A3 5.54
08/15/2028 40,132.87 11/07/20235.61%
40,128.54
40,130.71
100.93

4.14%
40,506.59

98.82 0.16%
375.88
NA/AAA
AAA

2.38 0.63
161571HT4 CHAIT 2023-1 A 5.16 09/15/2028 245,000.00 09/07/2023

5.23%
244,932.09
244,966.62
100.54

3.99%
246,329.13
561.87

0.98%
1,362.50
NA/AAA
AAA

2.46 0.44
05594HAD5 BMWLT 2025-2 A3 3.97
09/25/2028 130,000.00 10/08/2025

4.32%
129,999.64
129,999.70

99.87 4.11%
129,824.50

86.02 0.52%
(175.20)
NA/AAA
AAA

2.49 1.26
096919AD7 BMWOT 2024-A A3 5.18
02/26/2029 83,459.82 06/04/20245.18%
83,447.14
83,452.00
100.66

4.30%
84,009.65

72.05 0.33%
557.66
Aaa/AAA
NA

2.91 0.70
58768YAD7 MBALT 2025-A A3 4.61
04/16/2029 125,000.00 05/14/20254.66%
124,984.76
124,988.13
100.72

4.21%
125,905.50
256.11

0.50%
917.37
NA/AAA
AAA

3.04 1.61
05522RDJ4 BACCT 2024-1 A 4.93
05/15/2029 120,000.00 06/06/20244.93%
119,993.27
119,995.75
101.03

4.02%
121,241.28
262.93

0.48%
1,245.53
Aaa/AAA
NA

3.12 1.07
47800DAD6 JDOT 2025 A3 4.23 09/17/2029 115,000.00 03/04/2025

5.09%
114,992.77
114,994.46
100.28

4.08%
115,321.31
216.20

0.46%
326.85
Aaa/NA
AAA

3.47 1.49

Page 44 of 168 ends

HOLDINGS REPORT
Cusip Security Description Par Value/
Units
Purchase Date
Purchase Yield
Cost Value
Book Value
Mkt Price
Mkt YTM
Market Value
Accrued Int.
% of Port.

Gain/Loss
Moody's/
S&P/
Fitch
Maturity
Duration
096924AD7 BMWOT 2025-A A3 4.56
09/25/2029 160,000.00 02/04/20254.56%
159,984.24
159,988.10
100.53

4.10%
160,855.68
121.60

0.64%
867.58
Aaa/AAA
NA

3.49 1.05
437921AD1 HAROT 252 A3 4.15 10/15/2029 75,000.00 04/29/2025

4.15%
74,991.62
74,993.32
100.07

4.14%
75,049.05
138.33

0.30%

55.73 Aaa/NA
AAA

3.54 1.43
44935XAD7 HART 2025-B A3 4.36
12/17/2029 95,000.00 06/03/20254.36%
94,991.42
94,992.95
100.38

4.15%
95,358.44
184.09

0.38%
365.49
NA/AAA
AAA

3.71 1.49
02582JKP4 AMXCA 2025-2 A 4.28
04/15/2030 200,000.00 05/06/20254.28%
199,996.38
199,997.03
100.35

4.14%
200,692.40
380.44

0.80%
695.37
NA/AAA
AAA

4.04 1.91
362549AD9 GMCAR 2025-2 A3 4.28
04/16/2030 60,000.00 05/06/2025

4.71%
59,991.17
59,992.75
100.19

4.17%
60,111.30
107.00

0.24%
118.55
Aaa/AAA
NA

4.04 1.28
92970QAJ4 WFCIT 2025-1 A 4.34
05/15/2030 195,000.00 06/03/20254.33%
194,996.76
194,997.29
100.52

4.12%
196,012.83
376.13

0.78%
1,015.54
NA/AAA
AAA

4.12 1.99
47787DAD3 JDOT 2026 A3 3.87 08/15/2030 85,000.00 03/10/2026

4.49%
84,984.94
84,985.07

99.41 4.16%
84,495.27
118.79

0.34%
(489.80)
Aaa/NA
AAA

4.38 2.28
89240KAD0 TAOT 2026-A A3 3.86
09/15/2030 100,000.00 01/13/20264.13%
99,991.48
99,991.83

99.34 4.22%
99,338.10
171.56

0.39%
(653.73)
Aaa/AAA
NA

4.46 2.03
Total ABS 2,280,967.87 4.67%
2,280,765.88
2,280,816.40
100.35

4.13%
2,288,834.18
3,872.64

9.08%
8,017.78

3.12 1.22
AGENCY
3130AWTQ3 FEDERAL HOME LOAN BANKS

4.625 09/11/2026 1,000,000.00 09/13/2023

4.81%
994,820.00
999,227.50
100.39

3.73%
1,003,886.00
2,569.44

3.98%
4,658.50
Aa1/AA+
AA+

0.45 0.44
3130AWC24 FEDERAL HOME LOAN BANKS 4.0
06/09/2028 400,000.00 07/06/20234.49%
391,388.00
396,163.92
100.35

3.83%
401,410.40
4,977.78

1.59%
5,246.48
Aa1/AA+
AA+

2.19 2.05
3130AWTR1 FEDERAL HOME LOAN BANKS

4.375 09/08/2028 500,000.00 09/07/2023

4.49%
497,450.00
498,756.40
101.29

3.81%
506,463.50
1,397.57

2.01%
7,707.10
Aa1/AA+
AA+

2.44 2.29
3133EPWK7 FEDERAL FARM CREDIT BANKS
FUNDING CORP 4.5 09/22/2028 250,000.00 10/12/20234.71%
247,682.50
248,836.75
101.55

3.84%
253,880.75
281.25

1.01%
5,044.00
Aa1/AA+
AA+

2.48 2.32
3133ERAK7

FEDERAL FARM CREDIT
BANKS FUNDING CORP 4.375
04/10/2029
500,000.00 04/22/2024

4.71%
492,720.00
495,562.93
101.50

3.84%
507,504.00
10,390.63

2.01%
11,941.07
Aa1/AA+
AA+

3.03 2.76
Total Agency 2,650,000.00 4.67%
2,624,060.50
2,638,547.51
100.88

3.79%
2,673,144.65
19,616.67

10.61%
34,597.14

1.77 1.65

AGENCY CMBS

Page 45 of 168 ends

HOLDINGS REPORT
Cusip Security Description Par Value/
Units
Purchase Date
Purchase Yield
Cost Value
Book Value
Mkt Price
Mkt YTM
Market Value
Accrued Int.
% of Port.

Gain/Loss
Moody's/
S&P/
Fitch
Maturity
Duration
3137BQYS0 FHMS K-056 A2 2.525
05/25/2026 179,874.68 02/08/20234.44%
170,396.12
179,632.26

99.63 3.88%
179,216.52
378.49

0.71%
(415.74)
Aa1/AA+
AAA

0.15 0.15
3137BSP72 FHMS K-058 A2 2.653
08/25/2026 250,000.00 01/31/20234.06%
237,910.16
248,843.17

99.38 3.93%
248,453.50
552.71

0.99%
(389.67)
Aa1/AA+
AAA

0.40 0.35
3137BVZ82 FHMS K-063 A2 3.43 01/25/2027 247,658.51 02/08/2023

4.14%
240,586.70
246,287.03

99.47 3.92%
246,346.16
707.89

0.98%

59.13 Aa1/AA+
AAA

0.82 0.65
3137FBBX3 FHMS K-068 A2 3.244
08/25/2027 250,000.00 05/12/2023

3.98%
242,705.08
247,688.60

98.87 3.99%
247,167.50
675.83

0.98%
(521.10)
Aaa/AA+
AA+

1.40 1.28
3137FETN0 FHMS K-073 A2 3.35 01/25/2028 220,000.00 05/24/2023

4.34%
211,440.63
216,733.45

98.74 4.02%
217,220.52
614.17

0.86%
487.07
Aa1/AA+
AAA

1.82 1.63
3137FJXV6 FHMS K-083 A2 4.05 09/25/2028 250,000.00 05/07/2025

4.15%
248,818.36
249,135.29

99.74 4.08%
249,339.25
843.75

0.99%
203.96
Aa1/AA+
AAA

2.49 2.30
3137FK4M5 FHMS K-085 A2 4.06 10/25/2028 236,000.00 05/07/2025

4.16%
234,902.97
235,190.08

99.76 4.08%
235,424.63
798.47

0.93%
234.56
Aaa/AA+
AA+

2.57 2.36
3137FLMV3 FHMS K-090 A2 3.422
02/25/2029 250,000.00 03/27/20254.36%
241,503.91
243,720.28

98.08 4.09%
245,197.50
712.92

0.97%
1,477.22
Aa1/AAA
AA+

2.91 2.66
3137FPJG1 FHMS K-099 A2 2.595
09/25/2029 250,000.00 06/03/20254.29%
233,750.00
236,888.73

95.15 4.12%
237,864.25
540.63

0.94%
975.52
Aa1/AA+
AAA

3.49 3.17
Total Agency CMBS 2,133,533.18 4.20%
2,062,013.93
2,104,118.89

98.74 4.02%
2,106,229.83
5,824.84

8.36%
2,110.94

1.82 1.65
CASH
CCYUSD Receivable 1,008.25 -- 1,008.25
1,008.25

1.00 1,008.25

0.00 0.00%

0.00 Aaa/AAA
AAA

0.00 0.00
Total Cash 1,008.25
1,008.25
1,008.25

1.00 1,008.25

0.00 0.00%

0.00 0.00

0.00 CORPORATE
00440EAV9 CHUBB INA HOLDINGS LLC 3.35
05/03/2026 200,000.00 03/09/20235.09%
190,024.00
199,721.68

99.90 4.38%
199,807.00
2,754.44

0.79%

85.32 A2/A
A

0.09 0.09
89236TJK2 TOYOTA MOTOR CREDIT CORP

1.125 06/18/2026 150,000.00 01/11/20234.55%
133,867.50
148,994.94

99.40 3.93%
149,102.55
482.81

0.59%
107.61
A1/A+
A+

0.22 0.21
857477CD3 STATE STREET CORP 5.272
08/03/2026 100,000.00 07/31/20235.27%
100,000.00
100,000.00
100.33

4.25%
100,330.50
849.38

0.40%
330.50
Aa3/A
AA0.340.25
69371RS56 PACCAR FINANCIAL CORP 5.05
08/10/2026 215,000.00 08/03/20235.07%
214,892.50
214,987.15
100.30

4.17%
215,647.80
1,538.15

0.86%
660.64
A1/A+
NA

0.36 0.35

Page 46 of 168 ends

HOLDINGS REPORT
Cusip Security Description Par Value/
Units
Purchase Date
Purchase Yield
Cost Value
Book Value
Mkt Price
Mkt YTM
Market Value
Accrued Int.
% of Port.

Gain/Loss
Moody's/
S&P/
Fitch
Maturity
Duration
06428CAA2 BANK OF AMERICA NA 5.526
08/18/2026 250,000.00 09/12/20235.54%
249,922.50
249,989.92
100.43

4.34%
251,079.75
1,650.13

1.00%
1,089.83
Aa2/A+
AA

0.38 0.29
437076CV2 HOME DEPOT INC 4.95
09/30/2026 80,000.00 11/27/20235.04%
79,824.80
79,969.07
100.37

4.19%
80,295.20

11.00 0.32%
326.13
A2/A
A

0.50 0.41
61690U7W4 MORGAN STANLEY BANK NA

5.882 10/30/2026 250,000.00 10/31/20235.87%
250,077.50
250,013.32
100.93

4.24%
252,321.50
6,167.93

1.00%
2,308.18
Aa3/A+
AA0.580.48
713448FW3 PEPSICO INC 5.125 11/10/2026 90,000.00 11/08/2023

5.13%
89,975.70
89,995.06
100.53

4.23%
90,476.19
1,806.56

0.36%
481.13
A1/A+
NA

0.61 0.50
89115A2V3 TORONTO-DOMINION BANK

5.264 12/11/2026 115,000.00 12/04/20235.26%
115,000.00
115,000.00
100.67

4.26%
115,773.26
1,849.71

0.46%
773.26
A2/AAA0.70

0.67 24422EXF1 JOHN DEERE CAPITAL CORP 4.5
01/08/2027 250,000.00 01/18/20244.52%
249,852.50
249,961.52
100.31

4.08%
250,782.75
2,593.75

1.00%
821.23
A1/A
A+

0.77 0.74
78016HZT0 ROYAL BANK OF CANADA 4.875
01/19/2027 215,000.00 01/10/20244.88%
214,946.25
214,985.63
100.52

4.20%
216,122.95
2,096.25

0.86%
1,137.31
A1/A
AA0.800.77
17275RBQ4 CISCO SYSTEMS INC 4.8
02/26/2027 250,000.00 03/01/20244.78%
250,167.50
250,047.54
100.61

4.10%
251,520.50
1,166.67

1.00%
1,472.96
A1/AANA0.91

0.79 857477CL5 STATE STREET CORP 4.993
03/18/2027 160,000.00 03/13/20244.99%
160,000.00
160,000.00
100.68

4.26%
161,094.88
288.48

0.64%
1,094.88
Aa3/A
AA0.960.85
665859AW4 NORTHERN TRUST CORP 4.0
05/10/2027 150,000.00 10/13/20225.00%
143,916.00
148,523.76

99.88 4.11%
149,820.90
2,350.00

0.59%
1,297.14
A2/A+
A+

1.11 1.06
14913UAL4 CATERPILLAR FINANCIAL
SERVICES CORP 5.0 05/14/2027 250,000.00 05/17/20244.93% 250,490.00
250,183.75
100.97

4.10%
252,426.00
4,756.94

1.00%
2,242.25
A2/A
A+

1.12 1.06
437076DB5 HOME DEPOT INC 4.875
06/25/2027 200,000.00 --4.94%
199,626.55
199,846.53
100.96

4.06%
201,929.20
2,600.00

0.80%
2,082.67
A2/A
A

1.24 1.10
09290DAH4 BLACKROCK INC 4.6 07/26/2027 300,000.00 07/23/2024

4.57%
300,240.00
300,101.63
100.68

4.06%
302,037.90
2,491.67

1.20%
1,936.27
Aa3/AANA1.32

1.18 023135BC9 AMAZON.COM INC 3.15
08/22/2027 250,000.00 07/10/20244.73%
238,730.00
244,946.90

98.79 4.05%
246,975.25
853.13

0.98%
2,028.35
A1/AA
AA1.39

1.34 89236TKJ3 TOYOTA MOTOR CREDIT CORP

4.55 09/20/2027 150,000.00 06/20/20244.89%
148,485.00
149,314.03
100.57

4.15%
150,854.55
208.54

0.60%
1,540.52
A1/A+
A+

1.47 1.41
91324PDE9 UNITEDHEALTH GROUP INC 2.95
10/15/2027 240,000.00 07/30/20244.60%
228,345.60
234,406.68

98.19 4.18%
235,644.24
3,264.67

0.94%
1,237.56
A2/A+
A

1.54 1.46
57636QBA1 MASTERCARD INC 4.1
01/15/2028 250,000.00 09/19/20243.76%
252,557.50
251,349.13
100.14

4.01%
250,359.75
2,163.89

0.99%
(989.38)
Aa3/A+
NA

1.79 1.62
87612EBU9 TARGET CORP 4.35 06/15/2028 250,000.00 --

4.36%
249,927.10
249,946.63
100.47

4.12%
251,163.25
3,202.08

1.00%
1,216.62
A2/A
A

2.21 1.98

Page 47 of 168 ends

HOLDINGS REPORT
Cusip Security Description Par Value/
Units
Purchase Date
Purchase Yield
Cost Value
Book Value
Mkt Price
Mkt YTM
Market Value
Accrued Int.
% of Port.

Gain/Loss
Moody's/
S&P/
Fitch
Maturity
Duration
69371RU20 PACCAR FINANCIAL CORP 4.0
11/07/2028 225,000.00 11/05/20254.02%
224,874.00
224,890.67

99.64 4.14%
224,196.30
3,600.00

0.89%
(694.37)
A1/A+
NA

2.61 2.41
00287YBF5 ABBVIE INC 4.25 11/14/2028 250,000.00 05/13/2025

4.38%
248,965.00
249,225.37
100.28

4.14%
250,691.00
4,043.40

0.99%
1,465.63
A2/ANA2.62

2.20 713448GL6 PEPSICO INC 4.1 01/15/2029 200,000.00 07/29/2025

4.18%
199,516.00
199,609.74

99.94 4.12%
199,884.40
1,731.11

0.79%
274.66
A1/A+
NA

2.79 2.59
46647PEU6 JPMORGAN CHASE & CO 4.915
01/24/2029 250,000.00 --4.92%
249,932.90
249,959.26
100.85

4.43%
252,129.25
2,286.84

1.00%
2,169.99
A1/A
AA2.821.71
06368MJG0 BANK OF MONTREAL 5.004
01/27/2029 120,000.00 01/22/2025

5.01%
120,000.00
120,000.00
100.90

4.43%
121,076.16
1,067.52

0.48%
1,076.16
A2/AAA2.83

1.71 92826CAY8 VISA INC 3.8 02/12/2029 195,000.00 02/03/2026

3.84%
194,775.75
194,785.57

99.39 4.03%
193,814.21
1,008.58

0.77%
(971.37)
Aa3/AANA2.87

2.67 02079KBJ5 ALPHABET INC 3.7 02/15/2029 90,000.00 02/09/2026

3.83%
89,673.30
89,687.28

99.14 4.02%
89,226.54
444.00

0.35%
(460.74)
Aa2/AA+
NA

2.88 2.68
002824BR0 ABBOTT LABORATORIES 3.7
03/09/2029 250,000.00 03/26/20264.25%
246,200.00
246,217.63

98.81 4.13%
247,026.50
565.28

0.98%
808.87
Aa3/A+
NA

2.94 2.75
58933YBW4 MERCK & CO INC 3.85
03/15/2029 300,000.00 12/04/20253.89%
299,685.00
299,715.82

99.27 4.11%
297,820.50
513.33

1.18%
(1,895.32)
Aa3/A+
NA

2.96 2.76
06406RCG0 BANK OF NEW YORK MELLON
CORP 4.026 01/22/2030 250,000.00 --4.10%
249,930.70
249,933.97

99.00 4.36%
247,497.50
1,929.13

0.98%
(2,436.47)
Aa3/A
AA3.812.61
Total Corporate 6,495,000.00 4.65%
6,434,421.15
6,476,310.20
100.07

4.16%
6,498,928.22
62,335.37

25.79%
22,618.02

1.63 1.41

MONEY MARKET
FUND
31846V203 FIRST AMER:GVT OBLG Y 236,768.66 --

3.28%
236,768.66
236,768.66

1.00 3.28%
236,768.66

0.00 0.94%

0.00 Aaa/
AAAm
AAA

0.00 0.00
Total Money
Market Fund 236,768.66 3.28%
236,768.66
236,768.66

1.00 3.28%
236,768.66

0.00 0.94%

0.00 0.00

0.00 SUPRANATIONAL
4581X0EK0

INTER-AMERICAN
DEVELOPMENT BANK 4.5
05/15/2026
150,000.00 06/27/2023

4.53%
149,884.50
149,995.13
100.08

3.75%
150,125.70
2,550.00

0.60%
130.57
Aaa/AAA
NA

0.12 0.12

Page 48 of 168 ends

HOLDINGS REPORT
Cusip Security Description Par Value/
Units
Purchase Date
Purchase Yield
Cost Value
Book Value
Mkt Price
Mkt YTM
Market Value
Accrued Int.
% of Port.

Gain/Loss
Moody's/
S&P/
Fitch
Maturity
Duration
45950KDF4 INTERNATIONAL FINANCE CORP

4.375 01/15/2027 230,000.00 11/29/20234.49%
229,250.20
229,809.25
100.40

3.86%
230,911.03
2,124.79

0.92%
1,101.78
Aaa/AAA
NA

0.79 0.76
459058KT9

INTERNATIONAL BANK FOR

RECONSTRUCTION AND
DEVELOPM 3.5 07/12/2028
250,000.00 09/28/2023

4.82%
236,022.50
243,327.65

99.32 3.81%
248,290.00
1,920.14

0.99%
4,962.35
Aaa/AAA
NA

2.28 2.15
Total
Supranational 630,000.00 4.63%
615,157.20
623,132.03

99.90 3.81%
629,326.73
6,594.93

2.50%
6,194.70

1.22 1.16

US TREASURY
9128286S4 UNITED STATES TREASURY 2.375
04/30/2026 350,000.00 01/27/20233.84%
334,496.09
349,620.90

99.89 3.70%
349,619.90
3,490.33

1.39%
(1.00)
Aa1/AA+
AA+

0.08 0.08
9128282A7 UNITED STATES TREASURY 1.5
08/15/2026 300,000.00 01/27/20233.83%
277,007.81
297,581.64

99.15 3.78%
297,456.00
559.39

1.18%
(125.64)
Aa1/AA+
AA+

0.38 0.37
91282CLS8 UNITED STATES TREASURY 4.125
10/31/2026 1,000,000.00 11/06/20244.29%
996,953.13
999,102.37
100.18

3.81%
1,001,758.00
17,320.44

3.97%
2,655.63
Aa1/AA+
AA+

0.59 0.56
91282CEF4 UNITED STATES TREASURY 2.5
03/31/2027 250,000.00 10/21/20224.40%
231,025.39
245,731.30

98.83 3.71%
247,062.50

17.08 0.98%
1,331.20
Aa1/AA+
AA+

1.00 0.97
91282CKJ9 UNITED STATES TREASURY 4.5
04/15/2027 250,000.00 05/21/20244.60%
249,287.11
249,744.63
100.76

3.74%
251,903.25
5,192.31

1.00%
2,158.62
Aa1/AA+
AA+

1.04 0.99
91282CFH9 UNITED STATES TREASURY 3.125
08/31/2027 250,000.00 01/20/20233.59%
245,068.36
248,483.25

99.02 3.84%
247,548.75
679.35

0.98%
(934.50)
Aa1/AA+
AA+

1.42 1.36
91282CFM8 UNITED STATES TREASURY 4.125
09/30/2027 1,000,000.00 10/11/20234.70%
979,570.31
992,287.76
100.41

3.84%
1,004,102.00
112.70

3.98%
11,814.24
Aa1/AA+
AA+

1.50 1.44
9128283F5 UNITED STATES TREASURY 2.25
11/15/2027 275,000.00 11/26/20244.25%
259,832.03
266,694.73

97.51 3.85%
268,157.18
2,341.68

1.06%
1,462.44
Aa1/AA+
AA+

1.63 1.56
91282CGT2 UNITED STATES TREASURY 3.625
03/31/2028 475,000.00 03/06/20254.03%
469,452.15
471,383.99

99.64 3.82%
473,274.33

47.05 1.88%
1,890.33
Aa1/AA+
AA+

2.00 1.91
91282CHE4 UNITED STATES TREASURY 3.625
05/31/2028 500,000.00 12/09/20253.63%
499,941.41
499,948.68

99.61 3.81%
498,027.50
6,074.86

1.98%
(1,921.18)
Aa1/AA+
AA+

2.17 2.04
9128284V9 UNITED STATES TREASURY 2.875
08/15/2028 500,000.00 02/09/20244.17%
473,593.75
486,091.00

97.89 3.81%
489,453.00
1,786.95

1.94%
3,362.00
Aa1/AA+
AA+

2.38 2.26
9128285M8 UNITED STATES TREASURY 3.125
11/15/2028 400,000.00 03/18/20244.39%
378,906.25
388,114.63

98.26 3.83%
393,031.20
4,730.66

1.56%
4,916.57
Aa1/AA+
AA+

2.63 2.46
91282CEM9 UNITED STATES TREASURY 2.875
04/30/2029 450,000.00 09/19/20253.60%
438,978.52
440,578.14

97.22 3.84%
437,484.60
5,432.32

1.74%
(3,093.54)
Aa1/AA+
AA+

3.08 2.88

Page 49 of 168 ends

HOLDINGS REPORT
Cusip Security Description Par Value/
Units
Purchase Date
Purchase Yield
Cost Value
Book Value
Mkt Price
Mkt YTM
Market Value
Accrued Int.
% of Port.

Gain/Loss
Moody's/
S&P/
Fitch
Maturity
Duration
91282CES6 UNITED STATES TREASURY 2.75
05/31/2029 250,000.00 09/27/20243.53%
241,708.98
244,375.34

96.76 3.85%
241,894.50
2,304.26

0.96%
(2,480.84)
Aa1/AA+
AA+

3.17 2.97
91282CLC3 UNITED STATES TREASURY 4.0
07/31/2029 400,000.00 10/30/20244.11%
398,062.50
398,640.17
100.45

3.86%
401,781.20
2,651.93

1.59%
3,141.03
Aa1/AA+
AA+

3.33 3.08
91282CFJ5 UNITED STATES TREASURY 3.125
08/31/2029 250,000.00 12/18/20244.25%
238,095.70
241,337.28

97.64 3.87%
244,111.25
679.35

0.97%
2,773.97
Aa1/AA+
AA+

3.42 3.19
91282CLK5 UNITED STATES TREASURY 3.625
08/31/2029 1,000,000.00 12/12/20253.66%
998,710.94
998,812.73

99.23 3.87%
992,344.00
3,152.17

3.94%
(6,468.73)
Aa1/AA+
AA+

3.42 3.17
91282CLN9 UNITED STATES TREASURY 3.5
09/30/2029 500,000.00 08/27/2025

3.68%
496,679.69
497,159.73

98.80 3.87%
493,984.50

47.81 1.96%
(3,175.23)
Aa1/AA+
AA+

3.50 3.26
91282CFT3 UNITED STATES TREASURY 4.0
10/31/2029 350,000.00 02/07/20254.35%
344,791.02
346,044.92
100.40

3.88%
351,394.40
5,878.45

1.39%
5,349.48
Aa1/AA+
AA+

3.59 3.25
91282CFY2 UNITED STATES TREASURY 3.875
11/30/2029 300,000.00 03/18/20254.08%
297,375.00
297,952.90

99.98 3.88%
299,929.80
3,896.29

1.19%
1,976.90
Aa1/AA+
AA+

3.67 3.34
91282CGB1 UNITED STATES TREASURY 3.875
12/31/2029 500,000.00 --4.01%
497,187.51
497,676.86

99.93 3.89%
499,668.00
4,870.51

1.98%
1,991.14
Aa1/AA+
AA+

3.75 3.43
91282CGJ4 UNITED STATES TREASURY 3.5
01/31/2030 300,000.00 09/29/20253.72%
297,410.16
297,709.37

98.61 3.89%
295,828.20
1,740.33

1.17%
(1,881.17)
Aa1/AA+
AA+

3.84 3.53
91282CPA3 UNITED STATES TREASURY 3.625
09/30/2030 1,000,000.00 10/02/20253.67%
997,812.50
998,028.49

98.75 3.93%
987,539.00

99.04 3.92%
(10,489.49)
Aa1/AA+
AA+

4.50 4.11
Total US Treasury 10,850,000.00 4.02%
10,641,946.31
10,753,100.81

99.25 3.84%
10,767,353.05
73,105.28

42.72%
14,252.24

2.51 2.33
Total Portfolio 25,277,277.96 4.34%
24,896,141.89
25,113,802.74

98.78 3.95%
25,201,593.56
171,349.73
100.00%
87,790.82

2.14 1.81
Total Market Value
+ Accrued 25,372,943.29

Page 50 of 168 ends

TRANSACTION LEDGER
Transaction Type Settlement
Date CUSIP Quantity Security Description Price
Acq/
Disp
Yield
Amount Interest Pur/
Sold Total Amount Gain/Loss

ACQUISITIONS
Purchase 03/02/2026 31846V203 25,937.50 FIRST AMER:GVT OBLG Y 1.000 3.30% (25,937.50) 0.00 (25,937.50) 0.00
Purchase 03/03/2026 31846V203 460.08 FIRST AMER:GVT OBLG Y 1.000 3.31% (460.08) 0.00 (460.08) 0.00
Purchase 03/09/2026 31846V203 10,937.50 FIRST AMER:GVT OBLG Y 1.000 3.28% (10,937.50) 0.00 (10,937.50) 0.00
Purchase 03/11/2026 31846V203 23,125.00 FIRST AMER:GVT OBLG Y 1.000 3.28% (23,125.00) 0.00 (23,125.00) 0.00
Purchase 03/16/2026 31846V203 214.00 FIRST AMER:GVT OBLG Y 1.000 3.28% (214.00) 0.00 (214.00) 0.00
Purchase 03/16/2026 31846V203 29,093.63 FIRST AMER:GVT OBLG Y 1.000 3.28% (29,093.63) 0.00 (29,093.63) 0.00
Purchase 03/18/2026 47787DAD3 85,000.00 JDOT 2026 A3 3.87 08/15/2030 99.982 4.49% (84,984.94) 0.00 (84,984.94) 0.00 Purchase 03/20/2026 31846V203 2,049.68 FIRST AMER:GVT OBLG Y 1.000 3.26% (2,049.68) 0.00 (2,049.68) 0.00
Purchase 03/20/2026 31846V203 3,800.83 FIRST AMER:GVT OBLG Y 1.000 3.26% (3,800.83) 0.00 (3,800.83) 0.00
Purchase 03/23/2026 31846V203 5,625.00 FIRST AMER:GVT OBLG Y 1.000 3.26% (5,625.00) 0.00 (5,625.00) 0.00
Purchase 03/23/2026 31846V203 5,812.84 FIRST AMER:GVT OBLG Y 1.000 3.26% (5,812.84) 0.00 (5,812.84) 0.00
Purchase 03/25/2026 31846V203 38,093.57 FIRST AMER:GVT OBLG Y 1.000 3.27% (38,093.57) 0.00 (38,093.57) 0.00
Purchase 03/26/2026 31846V203 1,373.35 FIRST AMER:GVT OBLG Y 1.000 3.28% (1,373.35) 0.00 (1,373.35) 0.00
Purchase 03/27/2026 002824BR0 250,000.00 ABBOTT LABORATORIES

3.7 03/09/2029 98.480 4.25% (246,200.00) (462.50) (246,662.50) 0.00 Purchase 03/30/2026 31846V203 1,980.00 FIRST AMER:GVT OBLG Y 1.000 3.28% (1,980.00) 0.00 (1,980.00) 0.00
Purchase 03/31/2026 31846V203 47,359.38 FIRST AMER:GVT OBLG Y 1.000 3.28% (47,359.38) 0.00 (47,359.38) 0.00

Page 51 of 168 ends

TRANSACTION LEDGER
Transaction Type Settlement
Date CUSIP Quantity Security Description Price
Acq/
Disp
Yield
Amount Interest Pur/
Sold Total Amount Gain/Loss
Purchase 03/31/2026 31846V203 11,875.00 FIRST AMER:GVT OBLG Y 1.000 3.28% (11,875.00) 0.00 (11,875.00) 0.00
Total Purchase 542,737.36 (538,922.30) (462.50) (539,384.80) 0.00 TOTAL
ACQUISITIONS 542,737.36 (538,922.30) (462.50) (539,384.80) 0.00

DISPOSITIONS
Sale 03/12/2026 31846V203 (2,110.55) FIRST AMER:GVT OBLG Y 1.000 3.27% 2,110.55 0.00 2,110.55 0.00
Sale 03/18/2026 31846V203 (80,990.54) FIRST AMER:GVT OBLG Y 1.000 3.27% 80,990.54 0.00 80,990.54 0.00
Sale 03/27/2026 31846V203 (246,662.50) FIRST AMER:GVT OBLG Y 1.000 3.28% 246,662.50 0.00 246,662.50 0.00
Total Sale (329,763.59) 329,763.59 0.00 329,763.59 0.00 TOTAL
DISPOSITIONS (329,763.59) 329,763.59 0.00 329,763.59 0.00 OTHER

TRANSACTIONS
Coupon 03/01/2026 3137BQYS0 0.00 FHMS K-056 A2 2.525
05/25/2026 4.44% 431.90 0.00 431.90 0.00
Coupon 03/01/2026 3137FLMV3 0.00 FHMS K-090 A2 3.422
02/25/2029 4.36% 712.92 0.00 712.92 0.00
Coupon 03/01/2026 3137FETN0 0.00 FHMS K-073 A2 3.35
01/25/2028 4.34% 614.17 0.00 614.17 0.00
Coupon 03/01/2026 3137FPJG1 0.00 FHMS K-099 A2 2.595
09/25/2029 4.29% 540.63 0.00 540.63 0.00
Coupon 03/01/2026 3137FK4M5 0.00 FHMS K-085 A2 4.06
10/25/2028 4.16% 798.47 0.00 798.47 0.00
Coupon 03/01/2026 3137FJXV6 0.00 FHMS K-083 A2 4.05
09/25/2028 4.15% 843.75 0.00 843.75 0.00
Coupon 03/01/2026 3137BVZ82 0.00 FHMS K-063 A2 3.43
01/25/2027 4.14% 709.79 0.00 709.79 0.00

Page 52 of 168 ends

TRANSACTION LEDGER
Transaction Type Settlement
Date CUSIP Quantity Security Description Price
Acq/
Disp
Yield
Amount Interest Pur/
Sold Total Amount Gain/Loss
Coupon 03/01/2026 3137BSP72 0.00 FHMS K-058 A2 2.653
08/25/2026 4.06% 552.71 0.00 552.71 0.00
Coupon 03/01/2026 3137FBBX3 0.00 FHMS K-068 A2 3.244
08/25/2027 3.98% 675.83 0.00 675.83 0.00
Coupon 03/08/2026 3130AWTR1 0.00

FEDERAL HOME
LOAN BANKS 4.375
09/08/2028

4.49% 10,937.50 0.00 10,937.50 0.00
Coupon 03/11/2026 3130AWTQ3 0.00

FEDERAL HOME
LOAN BANKS 4.625
09/11/2026

4.81% 23,125.00 0.00 23,125.00 0.00
Coupon 03/15/2026 58770JAD6 0.00 MBALT 2024-A A3 5.32
01/18/2028 5.73% 266.00 0.00 266.00 0.00
Coupon 03/15/2026 89239FAD4 0.00 TAOT 2023-D A3 5.54
08/15/2028 5.61% 198.88 0.00 198.88 0.00
Coupon 03/15/2026 161571HT4 0.00 CHAIT 2023-1 A 5.16
09/15/2028 5.23% 1,053.50 0.00 1,053.50 0.00
Coupon 03/15/2026 47800DAD6 0.00 JDOT 2025 A3 4.23
09/17/2029 5.09% 405.38 0.00 405.38 0.00
Coupon 03/15/2026 58768PAC8 0.00 MBART 2022-1 A3 5.21
08/16/2027 5.03% 41.41 0.00 41.41 0.00
Coupon 03/15/2026 05522RDJ4 0.00 BACCT 2024-1 A 4.93
05/15/2029 4.93% 493.00 0.00 493.00 0.00
Coupon 03/15/2026 58768YAD7 0.00 MBALT 2025-A A3 4.61
04/16/2029 4.66% 480.21 0.00 480.21 0.00
Coupon 03/15/2026 44935XAD7 0.00 HART 2025-B A3 4.36
12/17/2029 4.36% 345.17 0.00 345.17 0.00
Coupon 03/15/2026 92970QAJ4 0.00 WFCIT 2025-1 A 4.34
05/15/2030 4.33% 705.25 0.00 705.25 0.00
Coupon 03/15/2026 02582JKP4 0.00 AMXCA 2025-2 A 4.28
04/15/2030 4.28% 713.33 0.00 713.33 0.00
Coupon 03/15/2026 58769GAD5 0.00 MBALT 2024-B A3 4.23
02/15/2028 4.24% 318.15 0.00 318.15 0.00
Coupon 03/15/2026 437921AD1 0.00 HAROT 252 A3 4.15
10/15/2029 4.15% 259.37 0.00 259.37 0.00

Page 53 of 168 ends

TRANSACTION LEDGER
Transaction Type Settlement
Date CUSIP Quantity Security Description Price
Acq/
Disp
Yield
Amount Interest Pur/
Sold Total Amount Gain/Loss
Coupon 03/15/2026 89240KAD0 0.00 TAOT 2026-A A3 3.86
09/15/2030 4.13% 321.67 0.00 321.67 0.00
Coupon 03/15/2026 58933YBW4 0.00 MERCK & CO INC 3.85
03/15/2029 3.89% 3,240.42 0.00 3,240.42 0.00
Coupon 03/15/2026 47800CAC0 0.00 JDOT 2023 A3 5.01
11/15/2027 3.39% 85.74 0.00 85.74 0.00
Coupon 03/16/2026 362549AD9 0.00 GMCAR 2025-2 A3 4.28
04/16/2030 4.71% 214.00 0.00 214.00 0.00
Coupon 03/16/2026 362583AD8 0.00 GMCAR 2023-2 A3 4.47
02/16/2028 4.51% 74.99 0.00 74.99 0.00
Coupon 03/18/2026 857477CL5 0.00 STATE STREET CORP

4.993 03/18/2027 4.99% 3,994.40 0.00 3,994.40 0.00
Coupon 03/20/2026 89236TKJ3 0.00 TOYOTA MOTOR CREDIT
CORP 4.55 09/20/2027 4.89% 3,412.50 0.00 3,412.50 0.00
Coupon 03/20/2026 36271VAD9 0.00 GMALT 2025-1 A3 4.66
02/21/2028 4.66% 388.33 0.00 388.33 0.00
Coupon 03/20/2026 38012QAD0 0.00 GMALT 2024-3 A3 4.21
10/20/2027 4.61% 228.04 0.00 228.04 0.00
Coupon 03/21/2026 438123AC5 0.00 HAROT 2023-4 A3 5.67
06/21/2028 5.74% 213.51 0.00 213.51 0.00
Coupon 03/21/2026 43815JAC7 0.00 HAROT 2023-1 A3 5.04
04/21/2027 5.09% 26.33 0.00 26.33 0.00
Coupon 03/22/2026 3133EPWK7 0.00

FEDERAL FARM CREDIT

BANKS FUNDING CORP

4.5 09/22/2028

4.71% 5,625.00 0.00 5,625.00 0.00
Coupon 03/25/2026 096919AD7 0.00 BMWOT 2024-A A3

5.18 02/26/2029 5.18% 386.16 0.00 386.16 0.00
Coupon 03/25/2026 096912AD2 0.00 BMWLT 2025-1 A3 4.43
06/26/2028 4.82% 221.50 0.00 221.50 0.00
Coupon 03/25/2026 096924AD7 0.00 BMWOT 2025-A A3

4.56 09/25/2029 4.56% 608.00 0.00 608.00 0.00
Coupon 03/25/2026 05594HAD5 0.00 BMWLT 2025-2 A3 3.97
09/25/2028 4.32% 430.08 0.00 430.08 0.00

Page 54 of 168 ends

TRANSACTION LEDGER
Transaction Type Settlement
Date CUSIP Quantity Security Description Price
Acq/
Disp
Yield
Amount Interest Pur/
Sold Total Amount Gain/Loss
Coupon 03/30/2026 437076CV2 0.00 HOME DEPOT INC 4.95
09/30/2026 5.04% 1,980.00 0.00 1,980.00 0.00
Coupon 03/31/2026 91282CFM8 0.00

UNITED STATES
TREASURY 4.125
09/30/2027

4.70% 20,625.00 0.00 20,625.00 0.00
Coupon 03/31/2026 91282CEF4 0.00

UNITED STATES
TREASURY 2.5
03/31/2027

4.40% 3,125.00 0.00 3,125.00 0.00
Coupon 03/31/2026 91282CGT2 0.00

UNITED STATES
TREASURY 3.625
03/31/2028

4.03% 8,609.38 0.00 8,609.38 0.00
Coupon 03/31/2026 91282CLN9 0.00

UNITED STATES
TREASURY 3.5
09/30/2029

3.68% 8,750.00 0.00 8,750.00 0.00
Coupon 03/31/2026 91282CPA3 0.00

UNITED STATES
TREASURY 3.625
09/30/2030

3.67% 18,125.00 0.00 18,125.00 0.00
Total Coupon 0.00 125,907.37 0.00 125,907.37 0.00
Custody Fee 03/25/2026 CCYUSD (104.17) Cash 0.00% (104.17) 0.00 (104.17) 0.00 Total Custody Fee (104.17) (104.17) 0.00 (104.17) 0.00
Dividend 03/31/2026 31846V203 0.00 FIRST AMER:GVT OBLG
Y 3.28% 1,008.25 0.00 1,008.25 0.00
Total Dividend 0.00 1,008.25 0.00 1,008.25 0.00
Management Fee 03/12/2026 CCYUSD (2,110.55) Cash 0.00% (2,110.55) 0.00 (2,110.55) 0.00 Total
Management Fee (2,110.55) (2,110.55) 0.00 (2,110.55) 0.00 Principal Paydown 03/01/2026 3137BQYS0 25,384.20 FHMS K-056 A2 2.525 05/25/2026 4.44% 25,384.20 -- 25,384.20 0.01
Principal Paydown 03/01/2026 3137BVZ82 663.56 FHMS K-063 A2 3.43 01/25/2027 4.14% 663.56 -- 663.56 0.00
Principal Paydown 03/15/2026 58770JAD6 3,485.83 MBALT 2024-A A3 5.32 01/18/2028 5.73% 3,485.83 -- 3,485.83 0.00
Principal Paydown 03/15/2026 89239FAD4 2,945.15 TAOT 2023-D A3 5.54 08/15/2028 5.61% 2,945.15 -- 2,945.15 (0.00)

Page 55 of 168 ends

TRANSACTION LEDGER
Transaction Type Settlement
Date CUSIP Quantity Security Description Price
Acq/
Disp
Yield
Amount Interest Pur/
Sold Total Amount Gain/Loss
Principal Paydown 03/15/2026 58768PAC8 2,228.29 MBART 2022-1 A3 5.21 08/16/2027 5.03% 2,228.29 -- 2,228.29 0.00
Principal Paydown 03/15/2026 58769GAD5 6,737.29 MBALT 2024-B A3 4.23 02/15/2028 4.24% 6,737.29 -- 6,737.29 (0.00)
Principal Paydown 03/15/2026 47800CAC0 2,217.10 JDOT 2023 A3 5.01 11/15/2027 3.39% 2,217.10 -- 2,217.10 (0.00)
Principal Paydown 03/16/2026 362583AD8 2,477.50 GMCAR 2023-2 A3 4.47 02/16/2028 4.51% 2,477.50 -- 2,477.50 0.00
Principal Paydown 03/20/2026 38012QAD0 1,821.64 GMALT 2024-3 A3 4.21 10/20/2027 4.61% 1,821.64 -- 1,821.64 (0.00)
Principal Paydown 03/21/2026 438123AC5 3,654.55 HAROT 2023-4 A3 5.67 06/21/2028 5.74% 3,654.55 -- 3,654.55 (0.00)
Principal Paydown 03/21/2026 43815JAC7 1,918.45 HAROT 2023-1 A3 5.04 04/21/2027 5.09% 1,918.45 -- 1,918.45 (0.00)
Principal Paydown 03/25/2026 096919AD7 5,997.42 BMWOT 2024-A A3

5.18 02/26/2029 5.18% 5,997.42 -- 5,997.42 (0.00)
Total Principal
Paydown 59,530.98 59,530.98 -- 59,530.98 (0.01)

TOTAL OTHER
TRANSACTIONS 57,316.26 184,231.88 0.00 184,231.88 (0.01)

Page 56 of 168 ends

Local Agency Investment Fund
P.O. Box 942809
Sacramento, CA 94209-0001
(916) 653-3001
April 16, 2026
LAIF Home
PMIA Average Monthly Yields

CITY OF IMPERIAL BEACH

CITY TREASURER
825 IMPERIAL BEACH BLVD
IMPERIAL BEACH, CA 91932
Account Number:

March 2026 Statement
Tran Type Definitions
Effective
Date
Transaction
Date
Tran
Type Confirm
Number
Web
Confirm
Number Authorized Caller Amount
3/10/2026 3/10/2026 RW 1795390 1756056 LARISSA PATROS -500,000.00 3/12/2026 3/12/2026 RW 1795496 1756165 LARISSA PATROS -400,000.00 Account Summary
Total Deposit: 0.00 Beginning Balance: 10,657,043.33
Total Withdrawal: -900,000.00 Ending Balance: 9,757,043.33 4/16/26, 5:39 PM LAIF Regular Monthly Statement
https://laifms.treasurer.ca.gov/RegularStatement.aspx 1/1 ATTACHMENT 3

Page 57 of 168 ends

P a g e | 1
May 6, 2026
ITEM TITLE: SECOND READING AND ADOPTION OF ORDINANCE NO. 2026-1261 OF THE

CITY COUNCIL OF THE CITY OF IMPERIAL BEACH, CALIFORNIA, AMENDING SECTION

15.48.060 OF THE IMPERIAL BEACH MUNICIPAL CODE REGARDING TIMING FOR PAYMENT OF THE RTCIP FEE. (0680-95)
ORIGINATING DEPARTMENT:

Finance
EXECUTIVE SUMMARY:

The TransNet Extension Ordinance Regional Transportation Congestion Improvement Plan (RTCIP) fee is a transportation mitigation fee collected by local jurisdictions to fund improvements to the regional arterial roadway system. Section 15.48.060 of the Imperial Beach Municipal Code establishes the timing requirements for calculation and payment of the RTCIP fee. The City proposes to amend this section to clarify the timing of fee calculation and payment in order to align with current City billing practices and system capabilities.

RECOMMENDATION:

Conduct the second reading and adopt Ordinance No. 2026-1261 by title only.

OPTIONS:
 Conduct the second reading and adopt Ordinance No. 2026-1261 by title only.  Provide direction to the City Manager to take a specific action.  Request additional information and an additional report.

BACKGROUND/ANALYSIS:

In accordance with the TransNet Extension Ordinance and Expenditure Plan 04-01, the Imperial Beach City Council adopted Ordinance No. 2008-1067 establishing a transportation mitigation program to offset transportation impacts associated with new development on the regional arterial roadway system.

The timing of RTCIP fee collection is governed by Section 15.48.060 of the Imperial Beach Municipal Code. The current language ties payment of the fee to the issuance of the building permit. However, this language is problematic because City policy requires that all applicable fees be collected prior to issuance of a building permit.

Additionally, the City's financial and permitting systems generate fees based on the date an invoice is issued rather than the date payment is received. The existing language creates ambiguity regarding which fee schedule applies when fees change between invoice issuance and payment. The proposed amendment clarifies the timing of payment and calculation of the RTCIP fee to align with current City practices and system functionality.

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P a g e | 2
Specifically, the amendment:
• Requires payment of the RTCIP fee prior to building permit issuance • Establishes that the fee amount shall be calculated based on the fee schedule in effect at the time the building permit invoice is generated
• Maintains consistency with the fee calculation methodology established in the TransNet Extension Ordinance
The proposed changes are as follows:

The fees shall be calculated according to the fee schedule set forth in the resolution and the calculation methodology set forth in Table 11 of the Nexus Study, in effect on the payment date.

This amendment provides administrative clarity and ensures consistent implementation of RTCIP fee collection requirements.

The introduction and first reading of Ordinance No. 2026-1261 took place at the April 15, 2026 City Council meeting.

ENVIRONMENTAL DETERMINATION:

Not a project as defined by CEQA.

FISCAL IMPACT:

None.

ATTACHMENTS:

ATT 1 - Ordinance No. 2026-1261

Page 59 of 168 ends

1 ATTACHMENT 1
ORDINANCE NO. 2026-1261

AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF IMPERIAL BEACH, CALIFORNIA, AMENDING SECTION 15.48.060 OF THE IMPERIAL BEACH MUNICIPAL

CODE REGARDING TIMING FOR PAYMENT OF THE RTCIP FEE
WHEREAS, the City of Imperial Beach ("City") desires to amend the language in the Imperial Beach Municipal Code regarding the timing for payment of the SANDAG RTCIP fee payment to align with current City practices.

NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF IMPERIAL BEACH AS FOLLOWS:

Section 1: The above recitals are true and correct and incorporated herein as findings as though set forth in full.

Section 2. Section 15.48.060(B)(1) of the Imperial Beach Municipal Code is hereby amended to read as shown below (underlined text depicts new text and strikethrough text depicts deleted text).

The fees shall be paid at the time a building permit is issued and the fee payment shall be calculated based on the fee in effect at that time. The fees shall be paid prior to building permit issuance, and the fee payment amount shall be calculated based on the fees in effect at the time that the building permit invoice is generated. The fees shall be calculated according to the fee schedule set forth in the resolution and the calculation methodology set forth in Table 11 of the Nexus Study, in effect on the payment date.

Section 3. This Ordinance shall become effective thirty (30) days following its passage and adoption.

Section 4. The City Council of the City of Imperial Beach hereby declares that should any section, paragraph, sentence, phrase, term, or word of this Ordinance, hereby adopted, be declared for any reason to be invalid, it is the intent of the City Council that it would have adopted all other portions of this Ordinance irrespective of any such portion declared invalid.

INTRODUCED AND FIRST READ at a regular meeting of the City Council of the City of Imperial Beach, held on the 15th day of April 2026, and thereafter PASSED AND ADOPTED at a regular meeting of the City Council of the City of Imperial Beach, California, held on the 6th day of May 2026 by the following vote:

AYES: COUNCILMEMBERS:

NOES: COUNCILMEMBERS:

ABSENT: COUNCILMEMBERS:

MITCHELL D MCKAY, MAYOR

Page 60 of 168 ends

2 ATTEST:

JACQUELINE M. KELLY, MMC

CITY CLERK
APPROVED AS TO FORM:

JENNIFER M. LYON

CITY ATTORNEY

Page 61 of 168 ends

P a g e | 1
May 6, 2026
ITEM TITLE: APPROVAL OF RESOLUTION NO. 2026-040 PURSUANT TO PUBLIC CONTRACTS CODE SECTION 22050 FINDING THE CONTINUED EXISTENCE OF AN EMERGENCY DUE TO THE FAILURE OF SEWER PUMPS AT PUMP STATION NO. 8. (0830- 35)
ORIGINATING DEPARTMENT:

Public Works
EXECUTIVE SUMMARY:

Pump Station 8 (PS8) is a wet/dry well facility over 60 years old that has experienced ongoing pump issues in recent years. Staff has been working with Michael Baker International (MBI), the City’s engineering consultant, to develop plans and specifications for a comprehensive rehabilitation project that includes new pumps, plumbing, and electrical upgrades. The design is nearly complete and scheduled to go out to bid in the coming weeks.

PS8 contains three identical pumps, with two typically alternating workloads and the third serving as a standby for emergencies. In early October, two pumps failed, and on Saturday, October 11, 2025, the last remaining working pump failed. These pumps are obsolete, and no replacement parts or compatible pumps are available. As a result, the station was gravity bypassing to Pump Station 9 (PS9), which was putting excessive strain on that pump station. A few weeks later, staff was able to procure and install one (1) new pump at PS8 as an interim condition to avoid flows being redirected to PS9. Accelerating the PS8 project is critical to ensure the City has a reliable sewer system.

Public Contract Code Section 20168 provides that the City Council may pass by four-fifths (4/5) vote a resolution declaring that the public interest and necessity demand the immediate expenditure of public money to safeguard life, health, or property. Upon adoption of such resolution, the City Manager may expend any sum required in the emergency and report the same to the City Council in accordance with Public Contract Code Section 22050. The Council approved the initial emergency resolution on October 15, 2025. This report is to follow-up on actions taken and to request the extension of the emergency pursuant to State law.

RECOMMENDATION:

Adopt Resolution No. 2026-040 to continue the existence of the emergency and ratify actions taken in furtherance of the emergency.

OPTIONS:
 Adopt Resolution No. 2026-040;
 Provide other direction to the City Manager to take a specific action; or  Request additional information and an additional report

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P a g e | 2
BACKGROUND/ANALYSIS:

The City of Imperial Beach operates and maintains eleven sanitary pump stations that collect and relay sanitary flows to varying locations in the City’s collection system for ultimate conveyance to the City of San Diego METRO system. The sanitary pump stations are of varying styles and include various types of pumps. Pump Station 8 (PS8), located at 895 Imperial Beach Blvd., adjacent to the Imperial Beach Fire Station, is one of two major pump stations (Pump Station 9 being the other) used by the City of Imperial Beach to convey collected sanitary flows directly to the METRO system (eventually entering the Point Loma Wastewater Treatment Plant for treatment) operated by the City of San Diego.

PS8 is a wet/dry well facility that is over 60 years old. It has had ongoing pump issues over the past few years. Staff has been working with Michael Baker International (MBI), the City’s engineering consultant, to put together plans and specifications for an overall rehabilitation project that includes new pumps, plumbing, and electrical upgrades. The design is near completion and would be put out to bid in the coming weeks.

PS8 has three identical pumps. Workload is typically alternated between two of the three pumps.

The third pump is for emergency purposes only. In early October, two pumps failed, and on October 11, 2025, the last remaining working pump failed. The three pumps at PS8 are obsolete, and no parts or replacement pumps are available. The station was gravity bypassing to PS9, which was putting excessive strain on that pump station. A few weeks later, staff was able to procure and install one (1) new pump at PS8 as an interim condition to avoid flows being redirected to PS9. Accelerating the PS8 project is critical to ensure the City has a reliable sewer system. In the event of a power loss or failure of the pumps, staff has emergency generators and/or portable pumps that could be installed to keep the pump stations operational.

Pump Station 8 Construction Project has an approved budget of $1,500,000 for FY26 in the current Biennial FY26 & FY27 City of Imperial Beach budget. Funds were appropriated from the Sewer Enterprise Fund.

IBMC section 3.04.120A allows for competitive bidding to be dispensed with when the City Manager determines that an emergency requires an order to be placed with the nearest available source of supply in order to mitigate the threat to public health and safety.

The City Manager, acting pursuant IBMC section 3.04.120A, may determine the existence of a local emergency based on conditions of extreme peril to the safety of persons and property caused by the pump station failure.

Public Contract Code Section 20168 provides that the City Council may pass by four-fifths (4/5) vote a resolution declaring that the public interest and necessity demand the immediate expenditure of public money to safeguard life, health, or property. Upon adoption of such resolution, the City Manager may expend any sum required in the emergency and report the same to the City Council in accordance with Public Contract Code Section 22050. Such resolution was approved at the October 15, 2025, special Council meeting. Between November 2025 and April 2026, the City Council held meetings on several dates to pass resolutions extending the ongoing emergency. The meetings included:
 November 5, 2025
 November 19, 2025
 December 3, 2025
 January 21, 2026
 February 4, 2026
 February 18, 2026
 March 4, 2026

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P a g e | 3
 March 18, 2026
 April 1, 2026
 April 15, 2026
Each listed date corresponds to a meeting when an extension resolution was passed.

If such expenditure is ordered, the City Council shall review the emergency action at each regular meeting, to determine if there is a need to continue the action.

Pump Station 8’s failure constitutes an emergency within the terms of Public Contract Code Sections 20168 and 22050, which requires that the City Manager be able to act quickly and without complying with the notice and bidding procedures of the Public Contract Code to repair and protect such public facilities.

Since the last Council meeting on April 15, 2026, there has not been any new work performed at PS8.

Staff recommends Council approve Resolution No. 2026-040 to continue the emergency and ratify the expenditures and contracts made thus far in furtherance of the emergency.

ENVIRONMENTAL DETERMINATION:

Not a project as defined by CEQA.

FISCAL IMPACT:

Fiscal Year: 26
Budgeted: Yes
Budget Amendment No
Account No(s).: 601-5060-536.2006
Project No(s).: W26101
Fiscal Analysis: $335,000
Current Budget: $335,000
Anticipated Expenditure: $335,000
ATTACHMENTS:

1. Resolution No. 2026-040

Page 64 of 168 ends

ATTACHMENT 1
RESOLUTION NO. 2026-040

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF IMPERIAL BEACH, CALIFORNIA, PURSUANT TO PUBLIC CONTRACTS CODE SECTION 22050 FINDING THE CONTINUED

EXISTENCE OF AN EMERGENCY DUE TO THE FAILURE OF SEWER PUMPS AT PUMP STATION NO. 8
WHEREAS, as of October 11, 2025, three sanitary pumps located at Pump Station No. 8, one of two major sanitary pump stations located in the City of Imperial Beach, have failed, resulting in the potential for a sanitary system failure in the City, creating a threat to public health and safety; and
WHEREAS, pursuant to Imperial Beach Municipal Code (“IBMC”) section 3.04.120A, competitive bidding can be dispensed with when the City Manager determines that an emergency requires that an order be placed with the nearest available source of supply in order to mitigate the threat to public health and safety; and
WHEREAS, Public Contract Code (PCC) Section 20168 provides that the City Council may pass by four-fifths (4/5) vote, a resolution declaring that the public interest and necessity demand the immediate expenditure of public money to safeguard life, health, or property; and WHEREAS, upon adoption of such resolution, the City Manager may expend any sum required in the emergency and report the same to the City Council in accordance with Public Contract Code Section 22050; and
WHEREAS, if such expenditure is ordered, the City Council shall review the emergency action at each regular meeting, to determine if there is a need to continue the action; and WHEREAS, Pump Station No. 8’s failure and likelihood of a sanitary system failure constitutes an emergency within the terms of PCC Sections 20168 and 22050, which requires that the City Manager be able to act quickly and without complying with the notice and bidding procedures of the Public Contract Code to repair and protect such public facilities; and WHEREAS, in accordance with PCC Sections 20168 and 22050, the City Council may repair or replace a public facility, take any related and immediate action required by that emergency, and procure the necessary equipment, services and supplies for those purposes, without giving notice for bids to let contracts; and
WHEREAS, pursuant to these codes, at the October 15, 2025 City Council meeting, the City Council approved a resolution declaring that the public interest and necessity demanded the immediate expenditure of public money to safeguard life, health or property for the emergency pump station repairs and equipment and has continued the emergency at every regular Council meeting since then; and
WHEREAS, based on that City Council authorization, since the April 15, 2026, City Council meeting, City staff had not made any new expenditures; and WHEREAS, the City Council of the City of Imperial Beach has reviewed the need to continue the previously approved emergency action and related repairs; and WHEREAS, sufficient funds exist in the City’s wastewater treatment operating fund to pay

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Resolution No. 2026-040

Page 2 ends

for the emergency repairs and equipment.

NOW, THEREFORE, BE IT RESOLVED THAT the City Council of the City of Imperial Beach, California, hereby finds and declares:

1. The above-listed recitals are true and correct and incorporated herein.

2. Any expenditures made pursuant to such emergency are hereby approved and ratified.

3. The City Council does hereby declare the extension of the period of the emergency through the next regular City Council meeting of May 20, 2026, unless sooner terminated.

4. This Resolution shall become effective immediately upon its adoption.

PASSED, ADOPTED, AND APPROVED by the City Council of the City of Imperial Beach, California, at its regular meeting held on the 6
th day of May 2026, by the following vote:

AYES: COUNCILMEMBERS:

NOES: COUNCILMEMBERS:

ABSENT: COUNCILMEMBERS:
_________________________
MITCHELL D. MCKAY, MAYOR
ATTEST:
__________________________
JACQUELINE M. KELLY, MMC

CITY CLERK

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P a g e | 1
May 6, 2026
ITEM TITLE: CONSIDERATION OF RESOLUTION NO. 2026-043 AUTHORIZING AN AMENDMENT TO ARDURRA GROUP, INC. PROFESSIONAL SERVICES AGREEMENT TO INCREASE AMOUNT TO $55,760. (0830-05)
ORIGINATING DEPARTMENT:

Public Works
EXECUTIVE SUMMARY:

Resolution No. 2026-043 proposes an amendment to the existing professional services agreement with Ardurra Group, Inc. for the City’s wastewater rate update. The original agreement, approved under IBMC 3.04.160, established a not-to-exceed amount of $44,900 and permitted the City Manager to waive bid requirements for professional service contracts under $45,000 when deemed necessary or convenient for City operations. Staff now recommends increasing the agreement’s total not to exceed amount to $55,760 to accommodate additional project needs.

This amendment will enable Ardurra to finalize the wastewater rate study and participate in City Council meetings. The four options presented during the study were not anticipated in the original proposal, and therefore additional funding is required to complete the necessary work.

RECOMMENDATION:

Adopt Resolution No. 2026-043 authorizing the City Manager or designee to execute an amendment to the Professional Services Agreement with Ardurra Group, Inc. for a not to exceed amount of $55,760.

OPTIONS:
 Adopt Resolution 2026-043 to authorize the City Manager or designee to execute an amendment to the Professional Services Agreement with Ardurra Group, Inc. for a not to exceed amount of $55,760; or
 Request additional information and an additional report.

BACKGROUND/ANALYSIS:

The City Manager approved the Professional Services Agreement with Ardurra for the wastewater rate study because Ardurra’s staff have detailed knowledge of Imperial Beach's infrastructure and operations, making them uniquely qualified for the project.

Through the progression of the wastewater rate study, it was determined that additional work would be needed due to the four options presented. The complexity of the four sewer rate options provided required additional work from Ardurra which will add unanticipated costs.

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ENVIRONMENTAL DETERMINATION:

This project is categorically exempt pursuant to the California Environmental Quality Act (CEQA) Guidelines Section 15302 (Replacement or Reconstruction).

FISCAL IMPACT:

Fiscal Year: FY26
Budgeted: Yes
Budget Amendment No
Account No(s).: 601-5060-436-2006 (Professional Services) Project No(s).: N/A
Fiscal Analysis: There are sufficient funds available in current budget to cover the increase.

Current Budget: $44,900
Anticipated Expenditure: $55,760 (increase of $10,860)
ATTACHMENTS:

1. Resolution No. 2026-043

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ATTACHMENT 1
RESOLUTION NO. 2026-043

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF IMPERIAL BEACH, CALIFORNIA, AUTHORIZING AN AMENDMENT TO ARDURRA GROUP, INC. PROFESSIONAL SERVICES AGREEMENT TO INCREASE THE AMOUNT TO $55,760
WHEREAS, on January 6, 2026, the City awarded a Professional Services Agreement to Ardurra Group, Inc. with a not to exceed amount of $44,900 for the wastewater rate update; and WHEREAS, an increase to the Contract amount is needed for the unanticipated four sewer rate options; and
WHEREAS, in order to provide sufficient funding to complete the study, an additional appropriation of $10,860 to the Contract is needed.

NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Imperial Beach as follows:

1. The above recitals are true and correct.

2. The City Manager approved a Professional Services Agreement with Ardurra Group, Inc. for a not to exceed amount of $44,900.

3. The City Manager or designee is authorized to sign the Amendment to the contract with Ardurra Group, Inc. for not to exceed amount to $55,760.

PASSED, APPROVED, AND ADOPTED by the City Council of the City of Imperial Beach at its meeting held on the 6
th day of May 2026, by the following vote:

AYES: COUNCILMEMBERS:

NOES: COUNCILMEMBERS:

ABSENT: COUNCILMEMBERS:

MITCHELL D. MCKAY, MAYOR
ATTEST:

JACQUELINE M. KELLY, MMC

CITY CLERK

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P a g e | 1
May 6, 2026
ITEM TITLE: APPROVAL OF RESOLUTION NO. 2026-042 ADOPTING JOB DESCRIPTION CHANGES. (0510-20)
ORIGINATING DEPARTMENT:

Human Resources
EXECUTIVE SUMMARY:

Staff regularly update job descriptions to match actual roles. Resolution No. 2026-042 proposes revised descriptions for the City Planner, Assistant Public Works Director, and Building & Planning Technician classifications, with compensation remaining unchanged.

RECOMMENDATION:

Adopt Resolution No. 2026-042, which approves amendments to various descriptions.

OPTIONS:
• Adopt Resolution No. 2026-042 as presented; or
• Request additional information and a further report; or • Direct the City Manager to take specific action.

BACKGROUND/ANALYSIS:

Periodically, the City assesses job classifications periodically reviewed and updated to assure the validity of each class specification, to maintain compliance with all applicable federal or state labor laws, during the preparation of competitive examinations and, when necessary, during employee labor relations discussions.

Below is a summary of the job description that staff have recommended for amendment due to changes in the job description:
 Reclassifying the City Planner/Management Associate job classification and renaming it City Planner without any change to compensation.
 Amending the Assistant Public Works Director job description due to changes to duties and responsibilities and general language clean-up without any changes to compensation at the time of this report.
 Amending the Building & Planning Technician job description due to changes to duties and responsibilities and general language clean-up without any changes to the salary. The changes made to the job description were presented to and approved by Service Employees’ International Union (SEIU).

ENVIRONMENTAL DETERMINATION:

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P a g e | 2
Not a project as defined by CEQA.

FISCAL IMPACT:

Updating job descriptions does not affect the operating budget.

ATTACHMENTS:

ATT 1 – Resolution No. 2026-042
ATT 2 – City Planner Job Description
ATT 3 – Assistant Public Works Director Job Description ATT 4 – Building & Planning Technician Job Description

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ATTACHMENT 1
RESOLUTION NO. 2026-042

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF IMPERIAL BEACH, CALIFORNIA, APPROVING VARIOUS PERSONNEL CHANGES.

WHEREAS, Employer-Employee Relations for the City of Imperial Beach (hereinafter, “City”) are governed by California Government Code Section 3500 through 3511, known as the Meyers-Millas-Brown Act; and
WHEREAS, the City presented the employee union changes made to the represented Building & Planning Technician job classification; and WHEREAS, under the provisions of Ordinance No. 41 of the City of Imperial Beach, and under current adopted City Personnel Rules, the City Manager maintains the authority to establish or revise wages, salaries, materials, etc., for appointive staff and City employees as business and operational necessity subsequently approved by the City Council; and
WHEREAS, job classifications and salary are periodically reviewed and updated to assure the validity of each class specification, to maintain compliance with all labor laws, to prepare competitive examinations, and to retain well-trained employees that possess important institutional knowledge; and
WHEREAS, management reviewed various positions under different departments and has assessed and is recommending proposed changes to facilitate the efficiency and effectiveness of the organization in dealing with the public, and to respond to the many and varied requirements and projects expected of City staff; and WHEREAS, the amended job classifications are outlined below; NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Imperial Beach as follows:

1. The above recitals are true and correct.

2. The City Council hereby amends and adopts the following:
a. Reclassifying the City Planner/Management Associate job classification and renaming it City Planner without any change to compensation.
b. Amending the Assistant Public Works Director job description without any changes to compensation.
c. Amending the Building & Planning Technician job description without any changes to the salary.

PASSED, APPROVED AND ADOPTED by the City of Imperial Beach at its meeting held on the 6
th day of May 2026, by the following vote:

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Resolution No. 2026-042

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AYES: COUNCILMEMBERS:

NOES: COUNCILMEMBERS:

ABSENT: COUNCILMEMBERS:

MITCHELL MCKAY, MAYOR
ATTEST:

JACQUELINE M. KELLY, MMC

CITY CLERK

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City of Imperial Beach

POSITION DESCRIPTION
Title: City Planner Job Number: 3010
Department:Community Development Worker’s Comp Number: 9420 Division: Planning Labor Group: Mid-Management
Date: May 6, 2026 Resolution No.: 2026-042
Class specifications are intended to present a descriptive list of the range of duties performed by employees in the class. Specifications are not intended to reflect all duties performed within the job. The job description does not constitute an employment agreement between the employer and employee and is subject to change by the employer as the needs of the employer and requirements of the job change.

GENERAL PURPOSE
Under administrative direction, to direct, manage, supervise, and coordinate the City’s planning division programs and activities; to coordinate assigned activities with other City departments, divisions, and agencies; and to provide highly responsible and complex administrative support to the Community Development Director.

SUPERVISION RECEIVED AND EXERCISED
Works under the direct supervision of the Community Development Director. Exercises direct supervision over professional, technical, and clerical staff.

ESSENTIAL DUTIES AND RESPONSIBILITIES
The following duties are typical for this classification. Incumbents may not perform all of the listed duties and/or may be required to perform additional or different duties from those set forth below to address the needs and changes of the department. • Manage and participate in the development and implementation of the General Plan/Local Coastal Program and other strategic planning document goals, objectives, policies, and priorities for assigned programs; recommend, within Departmental policy, appropriate service, and staffing levels, recommend and administer policies and procedures.
• Continuously monitor and evaluate the efficiency and effectiveness of service delivery methods and procedures; assess and monitor workload, administrative and support systems, and internal reporting relationships; identify opportunities for improvement and review with the Community Development Director; direct the implementation of improvements.
• Select, train, motivate, and evaluate assigned personnel; provide or coordinate staff training; work with employees to correct deficiencies. • Plan, direct, coordinate, and review the work plan for the Planning Division; meet with staff to identify and resolve problems; assign work activities, projects, and programs; monitor workflow; review and evaluate work products, methods, and procedures.
• Manage and participate in the development and administration of the Planning Attachment 2

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City of Imperial Beach
City Planner

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Division; assist with preparation of annual departmental budget; direct the forecast of additional funds needed for staffing, equipment, materials, and supplies; direct the monitoring of and approve expenditures; direct and implement adjustments as necessary.
• Serve as a liaison for the Planning Division with other City departments, divisions, and outside agencies; negotiate and resolve significant and controversial issues. • Conduct a variety of organizational studies, investigations, and operational studies; recommend modifications to planning programs, policies, and procedures as appropriate.
• Provide responsible staff assistance to the City Council, Community Advisory Boards, and Community Development Director; prepare and present staff reports and other necessary correspondence.
• Serve as Zoning Administrator/Hearing Officer; review development applications under the authority of the Director; resolve disputes relative to entitlement conditions and other disputes arising from application of the Municipal Code. • Administer and implement the City’s General Plan and zoning ordinances, including providing staff direction regarding department policy interpretation and conducting meetings with the public regarding related issues. • Oversee City compliance with current environmental laws and acts, including providing necessary direction and updated information to staff, setting policies, and drafting a variety of planning review reports.
• Oversee advanced-level land use and planning activities, including analyzing and reviewing complex development proposals; negotiate and manage consultant contracts for planning projects as well as development agreements. • Identify long range planning and implementation projects to facilitate the growth and development of the City.
• Identify, apply for, and obtain grant funding to facilitate City goals; select qualified consultant team and manage projects; ensure compliance with federal, state, local laws, rules, and regulations.
• Confer with engineers, developers, architects, and a variety of agencies and the general public in acquiring information and coordination of planning, zoning, subdivision, building, environmental, and related matters; provide information regarding City development.
• Manage and coordinate development review through meetings with all concerned City departments and associated agencies.
• Advise the City Attorney and other attorneys and staff on issues relative to development review and litigation; appear in court and assist in the preparation of briefs and arguments relative to litigation; review and comment on planning related referendums and initiatives and serve as negotiator to resolve cases as directed by the City Council.
• Review the work of other department divisions for compliance with planning policies and procedures and feasibility of implementation; work with other departments and agencies in review of proposed legislative or policy changes. • Meet with professional groups, citizen groups, media, schools, agencies, and the

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City of Imperial Beach
City Planner

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general public to discuss the duties of the department and how the department relates to the audience.
• Participate in, advise, and provide information to a variety of boards and commissions; attend and participate in professional group meetings; stay abreast of new trends and innovations in the field of community development and planning.
• Respond to and resolve difficult and sensitive inquiries and complaints. • Serve as Community Development Director upon the request or absence of the Community Development Director.

PERIPHERAL DUTIES
• Perform related duties and responsibilities as assigned. • Organizational and management practices as applied to the analysis and evaluation of planning programs, policies, and operational needs. • Modern and complex principles and practices of planning program development and administration. Advanced principles and practices of budget preparation and administration.
• Provide administrative and professional leadership and direction for the Planning Division.
• Recommend and implement goals, objectives, and practices for providing effective and efficient planning services. Manage, direct, and coordinate the work of professional, technical, and clerical personnel.
• Identify and respond to community, city council, advisory groups and community development issues, concerns, and needs. Analyze problems; identify alternative solutions, project consequences of proposed actions, and implement recommendations in support of goals.
• Research, analyze, and evaluate new service delivery methods, procedures, and techniques. Prepare and administer budgets.
• Read, understand, interpret, and utilize maps, administrative and technical reports and data, ordinances, codes, regulations, and other materials relevant to planning issues.
• Prepare clear and concise administrative and financial reports. • Interpret and apply the policies, procedures, laws and regulations pertaining to assigned programs and functions. Perform accurate mathematical and statistical computations.
• Prepare and deliver effective oral presentations.
• Communicate clearly and concisely, both orally and in writing. • Establish, maintain, and foster positive and harmonious working relationships with those contacted in the course of work.

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City of Imperial Beach
City Planner

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made to enable individuals with disabilities to perform the essential duties in this specification. The requirements listed below are representative of the knowledge, skills and/or abilities required.

Knowledge of:
• Theory, principles, and practices of land use planning, zoning, and community development.
• California Environmental Quality Act (CEQA), California Coastal Act, California Planning Law, Subdivision Map Act, and relevant City ordinances. • Regional planning organizations and their programs.
• Other State, County, and City laws and regulations affecting land use planning. • Pertinent Federal, State, and local laws, codes, and regulations including application to current and advanced/long range planning, zoning, and the CEQA. • Principles and practices of supervision, training, and personnel management. • General principles of historic preservation and economic development. • Research methods and statistical principles related to urban growth and development.
• Methods of preparing effective technical reports and presentations. Principles and practices of data collection and report preparation.
• Budgeting procedures and techniques.
• Recent trends, current literature, and sources of information related to municipal planning and administration.
• Local government procedures and practices.
• Citizen involvement techniques and processes.
• California Coastal Commission procedures.
• Principles of supervision, training, and performance evaluation. • Advanced theories, principles, and practices of
current and advance planning.
• Recent developments and sources of information on current planning. • Advanced principles of public relations.
• Municipal, political, governmental, and regulatory agency processes. • Principles of economics and sociology.

Ability to:
• Prepare, revise, and implement sound planning policies and programs for the City. • Analyze and apply data from recent governmental planning studies. • Plan, direct, and coordinate the work of subordinates. • Learn and effectively utilize project management, land development tracking, and permitting software.
• Coordinate the work of the department in collaboration with other divisions and departments.
• Communicate clearly and concisely, both orally and in writing. • Prepare clear and comprehensive reports.
• Prepare and administer a division budget.

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City of Imperial Beach
City Planner

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• Establish and maintain effective relationships with public groups and organizations. • Be innovative and influential in highly visible/controversial projects. • Manage multiple, high-priority projects and issues effectively and meet deadlines. • Develop successful working relationships at various levels of the City organization. • Resolve internal and external customer complaints.
• Interpret research data for reports and apply mathematical techniques in practical situations.
• Read with the ability to comprehend technical and legal material. • Effectively lead, supervise, evaluate, and mentor subordinates. • Operate a motor vehicle.
• Operate standard office equipment including a personal computer using program applications appropriate to assigned duties.

EDUCATION, EXPERIENCE AND LICENSING
Any combination equivalent to education and experience that would likely provide the required knowledge, skills, and abilities is qualifying. A typical way to obtain the knowledge, skills, and abilities would be:

Education & Experience:
• Equivalent to a bachelor’s degree from an accredited college or university with major course work in urban planning, public administration, architecture, geography, environmental studies, or a related field. A master’s degree is highly desirable. • Six years (6) of responsible planning experience, including four (4) years of administrative or supervisory experience.

Licensing & Certifications:
• Possession of or ability to obtain, prior to employment, a valid Class "C" California driver's license with a safe, satisfactory driving record and ability to maintain through the course of employment.

PHYSICAL DEMANDS & WORKING CONDITIONS
The conditions herein are representative of those that must be met by an employee to successfully perform the essential functions of this job. Reasonable accommodations may be made to enable individuals with disabilities to perform the essential job functions.

While performing the duties of this job, the employee is regularly required to reach with hands and arms, stand, walk, bend, and use hands and fingers, handle, feel or operate objects. Occasionally the employee is required to climb or balance, stoop, kneel, crouch, or crawl. On a continuous basis, the employee is required to sit at desk for long periods of time; intermittently stand and walk. Intermittently twist and reach office equipment above and below shoulders; use telephone, write, or use keyboard to communicate through written means; use a computer keyboard on a regular and continuing basis; lift or carry up to 25 pounds. See in the normal vision range with or without correction to read typical

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City of Imperial Beach
City Planner

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business documents and computer screens; hear in the normal range with or without correction.

WORK ENVIRONMENT
The work environment characteristics described here are representative of those an employee encounters while performing the essential functions of this job. Reasonable accommodations may be made to enable individuals with disabilities to perform the essential functions.

Standard office and storage facility setting. Continuously works indoors, exposure to dust from paperwork. May be exposed to extreme heat and humidity in un-air-conditioned storage facility/ies; temperature swings from air-conditioned offices to outdoors; fumes, odors and possible explosive hazards from chemicals used in cleaning and maintaining equipment. The work environment is both formal and informal, team oriented, having variable tasks, pace, and pressure. Work is performed indoors in offices, meeting rooms, and storage facilities.

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City of Imperial Beach

POSITION DESCRIPTION
Title: Assistant Director of Public Works Job Number: 9420 Department: Public Works Worker’s Comp Number: 9420
Division: Public Works Employee Labor Group: MGNT
Date: May 6, 2026 Reso. No.: 2026-042
Class specifications are intended to present a descriptive list of the range of duties performed by employees in the class. Specifications are not intended to reflect all duties performed within the job. The job description does not constitute an employment agreement between the employer and employee and is subject to change by the employer as the needs of the employer and requirements of the job change.

GENERAL PURPOSE
Under the general direction from the Public Works Director, provides highly responsible and complex professional assistance to the Director; is in charge of administrative operation, handling administrative duties within the department including paperwork, reports, department plans and planning, scheduling, employee evaluations, logistics, training, moral and discipline; management of day to day activities within the department; assists the Director in planning, organizing, managing, directing, and supervising the activities of the Public Works Department as directed including all department divisions and consultants. Department divisions include Fleet, Facilities, Parks, Sewer, Streets, Tidelands, Capital Improvement Program, and others as assigned. Consultants include Civil Engineer, Traffic Engineer and others as may be contracted; statistically analyze department use of resources; assist in preparing departmental operating and maintenance budgets; manage and coordinate assigned activities with other departments and outside agencies; serves as the acting director in the absence of the Director of Public Works as assigned; and perform related duties as required or assigned.

SUPERVISION RECEIVED AND EXERCISED
Work under the general direction of the Public Works Director. Exercises direct administrative oversight of Public Works Department including supervisory, professional, technical, maintenance and clerical staff as assigned and to act on the Director’s behalf in his/her absence.

Attachment 3

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City of Imperial Beach
Assistant Director of Public Works

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• Participate in the development and implementation of goals, objectives, policies, procedures and performance standards for the Public Works Department and CIP. • Participate in the preparation, review and implementation; of engineering plans and specifications for a wide variety of public works improvements including capital projects.
• May prepare applications for local, state, and federal funding programs; may develop and/or administer contracts for Public Works construction projects; may negotiate contracts and agreements and coordinate with City department representatives to determine City needs and requirements for contractual services. • Assist in the coordination of the activities with other departments, outside agencies and other organizations.
• Participate in the development and administration of the department budget including the CIP budget; participate in the forecast of funds needed for staffing, equipment, materials and supplies; monitor and approve expenditures. • Provide responsible staff assistance to the Public Works Director; conduct a variety of organizational studies, investigations, and operational studies based on sound analysis; recommend modifications to assigned public works maintenance and operations programs, policies, and procedures as appropriate. • Oversee and manage administrative tasks for maintenance, construction, and consultant contracts; work closely with outside contractors and consultants to assure adequate performance of contract tasks consistent with contract provision and city, state, and federal regulations.
• Represent the City to outside groups and organizations; maintain strong regional involvement with other public agencies and regulatory entities; stay abreast of new trends and innovations in the field of public works operations and maintenance; represent the Public Works Department at meetings of the City Council and other governmental agencies and commissions; may serve as the spokesperson for the City in matters pertaining to the department’s/assigned division’s policies, plans and objectives.
• Participate in the selection of personnel; train, motivate and evaluate assigned personnel; works with employees on performance issues in coordination with Human Resources; implement discipline in consultation with Human Resources. • Receive and resolve difficult citizen complaints and/or difficult public relations problems.
• Build and maintain positive working relationships with City employees at all levels and the general public.
• Perform other related duties as required.

DESIRED MINIMUM QUALIFICATIONS
To perform a job in this classification, an individual must be able to perform the essential duties as generally described in this specification. Reasonable accommodations may be made to enable individuals with disabilities to perform the essential duties in this specification. The requirements listed below are representative of the knowledge, skills and/or abilities required.

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City of Imperial Beach
Assistant Director of Public Works

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Knowledge of:
• Administrative principles and practices, including goal setting, program development, implementation, and evaluation, and supervision of staff. • Public agency budgetary, contract administration, administrative practices, and general principles of risk management related to the functions of the assigned area. • Organizational and management practices as applied to the analysis and evaluation of projects, programs, policies, procedures, and operational needs; principles and practices of municipal government administration.
• Principles and practices of public works program development, maintenance, and management in a municipal setting.
• Methods, materials, and techniques used in the construction of public works projects. • Applicable federal, state, and local laws, codes, and regulations. • Principles and practices of employee supervision, including work planning, assignment, review and evaluation, and the training of staff in work procedures. • Methods and techniques for the development of presentations, contract negotiations, business correspondence, and information distribution; research and reporting methods, techniques, and procedures.
• Methods and techniques of coordinating capital improvement projects. • Record keeping principles and procedures.
• Modern office practices, methods, computer equipment and computer applications. • Principles of business letter writing and report preparation. • Techniques for effectively representing the City in contacts with governmental agencies, community groups, and various business, professional, educational, regulatory, and legislative organizations.
• Techniques for providing a high level of customer service by effectively dealing with the public, vendors, contractors and City staff.
• Principles of occupational hazards and standard safety precautions. • Means and methods for supporting City and community special events.

Ability to:
• Assist in developing and implementing goals, objectives, policies, procedures, work standards, and internal controls for the department and assigned program areas. • Assist in preparing and administering large and complex budgets; allocate limited resources in a cost-effective manner.
• Interpret, apply, and ensure compliance with federal, state, and local policies, procedures, laws, and regulations.
• Plan, organize, direct, and coordinate the work of supervisory, professional, and technical personnel.
• Select, train, motivate, and evaluate the work of staff and train staff in work procedures.
• Research, analyze, and evaluate new service delivery methods, procedures, and techniques.

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City of Imperial Beach
Assistant Director of Public Works

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• Effectively administer special projects with contractual agreements and ensure compliance with stipulations; effectively administer a variety of public works programs and administrative activities.
• Conduct effective negotiations and effectively represent the City and the department in meetings with governmental agencies, contractors, vendors, and various businesses, professional, regulatory, and legislative organizations. • Prepare clear and concise reports, correspondence, policies, procedures, and other written materials.
• Conduct complex research projects, evaluate alternatives, make sound recommendations, and prepare effective technical staff reports. • Establish and maintain a variety of filing, record-keeping, and tracking systems. • Organize and prioritize a variety of projects and multiple tasks in an effective and timely manner; organize own work, set priorities, and meet critical time deadlines. • Operate modern office equipment including computer equipment and specialized software applications programs.
• Effectively communicate in person, over the telephone, and in writing. • Use tact, initiative, prudence, and independent judgment within general policy, procedural, and legal guidelines.
• Establish, maintain, and foster positive and harmonious working relationships with those contacted in the course of work.
• Conduct and/or coordinate investigations pertaining to personnel performance or contractor performance.

Education:

A Bachelor’s degree from an accredited college or university with major course work in civil engineer, business or public administration, or a closely related field.

Experience:

Seven (7) years of increasingly responsible professional experience in planning, development, construction, inspection, engineering, and/or public works maintenance and operations experience including 3 years of administrative management and supervisory responsibility.

Licensing:
• Possession of or ability to obtain, prior to employment, a valid Class “C” California driver’s license with a safe, satisfactory driving record and able to maintain through the course of employment.
• Possession of a certificate of registration as a Professional Engineer is desirable.

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City of Imperial Beach
Assistant Director of Public Works

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WORK AND PHYSICAL ENVIRONMENT
The conditions herein are representative of those that must be met by an employee to successfully perform the essential functions of this job. Reasonable accommodations may be made to enable individuals with disabilities to perform the essential job functions.

Must possess mobility to work in a standard office setting and use standard office equipment, including a computer, to inspect City development sites, to visit various City and meeting sites; vision to read printed materials and a computer screen; and hearing and speech to communicate in person, before groups and over the telephone. This is not a sedentary office classification, although standing in work areas and walking between work areas may be required, field inspection and work site supervision is expected.

Finger dexterity is needed to access, enter and retrieve data using a computer keyboard or calculator and to operate standard office equipment. Positions in this classification occasionally bend, stoop, kneel, reach, push and pull drawers open and closed to retrieve and file information. Employees must possess the ability to lift, carry, push and pull materials and objects weighing up to 50 pounds. Incumbents require sufficient mobility to work in an office setting; stand or sit for prolonged periods of time. See in the normal visual range with or without correction; vision sufficient to read computer screens, printed documents, and overhead presentations.

Employee works in an office environment with moderate noise levels, controlled temperature conditions; some exposure to noise, dust, grease, smoke, fumes, noxious odors, gases and all type of weather and temperature conditions and no direct exposure to hazardous physical substances; work and/or walk on various types of surfaces including slippery or uneven surfaces and rough terrain; employee may interact with upset staff and/or public and private representatives in interpreting and enforcing City or departmental policies and procedures; work is frequently disrupted by the need to respond to in-person and telephone inquiries.

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City of Imperial Beach

POSITION DESCRIPTION
Title: Building & Planning Job Number: 3010
Technician
Department:Community Development Worker’s Comp Number: 9420 Division: Labor Group: SEIU
Date: May 6, 2026 Resolution No.: 2026-042
Class specifications are intended to present a descriptive list of the range of duties performed by employees in the class. Specifications are not intended to reflect all duties performed within the job. The job description does not constitute an employment agreement between the employer and employee and is subject to change by the employer as the needs of the employer and requirements of the job change.

GENERAL PURPOSE
Under general supervision, to assist the general public by responding to customer emails, phone calls and visits, regarding building permits, land use permits, plan checking fees, filing procedures, and permit status; assess appropriate invoice permit fees and input pertinent permit information into automated tracking system; support other plan checking, administrative and front counter related tasks; assist in the review of building, land use and encroachment permits and business license applications for compliance with appropriate codes; provide administrative support to building inspection staff; and to do related work as required.

SUPERVISION RECEIVED AND EXERCISED
Works under the direct supervisor assigned by the Department Head. Incumbent does not supervise.

Attachment 4

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City of Imperial Beach
Building & Planning Technician
2 • Administratively assist building inspection staff on all types of building, housing, and similar structures that are being constructed and make sure that the work being done complies with provisions of building, plumbing, electrical, mechanical codes and the Zoning ordinance.
• Perform other related duties as assigned.

Knowledge of:
• Basic customer service principles and practices.
• English usage, spelling, grammar, and punctuation.
• Basic understanding of the land development process and construction industry terminology.
• Basic principles and practices of plan checking.
• Basic policies and procedures for fee assessment and invoicing. • Modern office methods, procedures, computer equipment, and computer software applicable to assignment.

Ability to:
• Assist customers with building and planning issues at the front counter, by email and over the telephone.
• Read and interpret construction documents and plans.
• Learn applicable laws, codes, ordinances and regulations. • Review applications and documents submitted for building and land use permits. • Compile research.
• Prioritize and balance workload.
• Schedule intake for permits, reviews, plan submittals, and other related information.
• Use initiative and sound independent judgment within established guidelines. • Communicate clearly and concisely, both orally and in writing. • Operate standard office equipment and software: phones, computer, Microsoft 365 software, copy machine, and postage machine.
• Establish and maintain effective working relationships with those contacted during the course of work.
• Work with various cultural and ethnic groups in a tactful and effective manner.

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City of Imperial Beach
Building & Planning Technician
3 EDUCATION, EXPERIENCE AND LICENSING
Any combination equivalent to education and experience that would likely provide the required knowledge, skills, and abilities is qualifying. A typical way to obtain the knowledge, skills, and abilities would be:

Education & Experience
Enrollment in an approved college/university program with coursework in the area(s) of land use, building, planning, construction, or related field(s), or an equivalent combination of education and experience sufficient to successfully perform the essential duties of the job.

PHYSICAL DEMANDS
The conditions herein are representative of those that must be met by an employee to successfully perform the essential functions of this job. Reasonable accommodations may be made to enable individuals with disabilities to perform the essential job functions.

While performing the duties of this job, the employee is frequently required to sit at desk and/or stand at a front counter for long periods of time; intermittently walk, stand, bend, squat, twist and reach while retrieving and/or returning files. The employee is occasionally required to perform simple grasping and fine manipulation; use telephone and use a keyboard to communicate through written means, review information and enter/retrieve data; see and read characters on computer screen. Incumbent must occasionally lift and or move up to 25 pounds. See in the normal vision range with or without correction to read typical business documents and computer screens; hear in the normal range with or without correction.

WORK ENVIRONMENT
The work environment characteristics described here are representative of those an employee encounters while performing the essential functions of this job. Reasonable accommodation may be made to enable individuals with disabilities to perform the essential functions.

Work is performed indoors in an air-conditioned office environment with fluorescent lighting. The noise level in the work environment is usually quiet to moderate. Some movement is required from office to office and there is exposure to the external environment when going to outlying offices or meetings. Work is frequently disrupted by the need to respond to in-person and telephone inquiries.

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May 6, 2026
ITEM TITLE: PUBLIC HEARING TO CONSIDER ORDINANCE 2026-1261 ADOPTING A

SCHEDULE OF INCREASED SEWER SERVICE CHARGES FOR THE UPCOMING FISCAL YEARS. (0830-37 & 0830-95)
ORIGINATING DEPARTMENT:

Public Works
EXECUTIVE SUMMARY:

On March 4, 2026, the City Council set a public hearing to consider modifications to the Sewer Service Charge. Ardurra Group, Inc., an independent third-party consultant, presented the results of a study detailing the revenue needs of the Sewer Enterprise Fund including:
 Increase in San Diego Metropolitan Wastewater Authority costs;  Maintaining the funds for annual system operating and maintenance costs; and  Proper funding of ongoing sewer Capital Improvement Program projects.

To support these objectives, it is necessary to consider adjusting the Sewer Service Charge to one of the options with new rates shown in the study (Attachment 3).

Staff recommends that the City Council open the public hearing, consider public comment, and if no majority protest exists, then introduce Ordinance 2026-1261 to adopt the proposed Sewer Service Charges.

RECOMMENDATION:
1) Declare the public hearing open.
2) Receive the report and public testimony.
3) Last call for written protests.
4) Motion to close the public hearing.
5) Staff tabulates quantity of written protests.
6) Once staff tabulation is complete, make announcement regarding final tabulation of written protests.
a) If no majority protest exists, City Council has authority to adopt the proposed rates. City Council can discuss and deliberate on the proposed rate increases and take a vote. See steps 7 through 9 below.
b) If a majority protest exists, City Council does not have authority to adopt the proposed rates, and no further action should be taken.
7) The City Council must vote on which if any of the 4 rate options to adopt. 8) If City Council chooses to adopt the proposed increase, Mayor calls for introduction of Ordinance No. 2026-1261 that will reference the selected rate option.

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9) City Clerk reads the title of Ordinance No. 2026-1261 adopting revised sewer service rates for sanitary sewer service and amending sections of Chapter 13.06 of the Imperial Beach Municipal Code pertaining to sewer service charges. 10) City Council may consider motion to dispense first reading of Ordinance No. 2026-1261 by title only and set the matter for adoption at the next regularly scheduled City Council meeting.

OPTIONS:
 Hold public hearing, select one of the four options that were included in the notice and introduce the Ordinance if no majority protest exists.
 Provide direction to the City Manager to revise the Ordinance and then introduce the Ordinance as modified.
 Request additional information and continue the public hearing to a date and time certain.

BACKGROUND/ANALYSIS:

The City operates and maintains a City sewer system that collects and transports wastewater from properties within the City to the San Diego Metropolitan Sewer System (Metro) for treatment and disposal. The City's Sewer Enterprise Fund must generate funds in an amount sufficient to cover the City's ongoing cost of providing sewer services. Chapter 13.06 of the Imperial Beach Municipal Code prescribes a sewer service charge to be billed to all residential and non-residential customers in the City that discharge sewage into the sewer lines maintained by the City, or is considered by the San Diego Metropolitan Sewer System to be within the City's jurisdiction. The City hired Ardurra Group, Inc., an independent third-party consultant, to complete the Sewer Rate Study (2026 Study), which has been available for public review since March 2026. The 2026 Study's purpose was to analyze the sewer system revenue needs to ensure that the City was objectively collecting sufficient revenue to safely and properly operate the sewer system, including collection, transportation and treatment.

The proposed rate increases will allow the City to collect sufficient revenue to enable it to continue providing sewer service to its customers in the face of increasing operating costs, and to enable the City to construct the types of capital improvements essential for operating the sewer system in a safe and financially prudent manner. Revenues derived from the City's sewer service charges are used solely for the actual and necessary expenses of providing sewer service to its customer and the City is prohibited by law from making a profit on sewer service.

On March 20, 2026 in accordance with the provisions of Article XIIID of the California Constitution (Proposition 218), the City mailed notices of proposed increases in the City's sewer service rates, which were provided to the affected property owners/customers not less than forty-five (45) days prior to the public hearing on the proposed rates. The notice stated that City Council would conduct a public hearing on May 6, 2026, at 6:00 p.m. in order to receive oral and written testimony regarding the proposed increases in the City's sewer service charges.

The proposed Ordinance (Attachment 1) adopts the Study and the sewer rates proposed therein, which were also provided in the written notice. In addition, the Ordinance revises certain sections of Imperial Beach Municipal Code Chapter 13.06 to achieve consistency with the Study and the rates to be adopted. The new sewer service charge formulas and charge estimate by customer class are provided in Attachment 2. If there is no majority protest, Council must select and finalize which option with proposed rates that the Council wants to adopt at this meeting. The Ordinance also includes a pass-through provision to allow the City to pass along higher than anticipated costs from the City of San Diego Metro Wastewater and San Diego Gas and Electric energy rates.

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P a g e | 3
If either higher cost should materialize, the City would have the ability to adjust rates to address extraordinary unforeseen costs not currently anticipated within the 2026 Study (Attachment 3).

At this public hearing, the City Council should hear and consider all oral testimony, written materials, and written protests concerning the establishment and imposition of the proposed rates for the sewer service charges.

Since the drafting of the rate study, the City has received from the City of San Diego two revised estimates of the FY2027 Metro bill. They have assured staff that the final estimate received is what will be billed next year. These new estimates only impact Option 4 as previously presented to Council. If Council were to proceed with Option 4 that includes no base rate increase and only a Metro Pass through increase, the revised bill results in a 31.5% increase to the commodity rate for FY2027 versus the previously projected 46% increase that was presented to Council in March. FY2028 and beyond years are still unknown yet but will probably be a similar total bill to the FY2027 amount. The graphic below represents how the billing should be reflected with a new lower rate for FY2027 based on the San Diego new estimates. Because these rates are less then what was reflected in the Proposition 218 notice no further notice would be required.

Each of the 4 options have various considerations. There is a lot of uncertainty with the City of San Diego’s Metro billing for the next 3-4 years due to the Final costs for the Phase 1 of Pure Water Program, large capital projects at both Pumpstation 1 & 2, audit results for the past four years and transition of flows to the East County JPA’s new Advanced Purified Water Treatment Project. Therefore, the options with only three years of rate increases would carry the City through that period until there is more stability with Metro system costs. During that time, additional assessment and CIP development through an updated Imperial Beach Master plan would identify specific system improvement projects.

Option 1: Addresses the system needs most comprehensively recovering system costs most quickly and yet leaves flexibility for changes that may occur with City costs in future years.

Options 2 & 3: Spread out the increases over the five-year period and assumes they will catch up with system costs that may actually be more and thus may not actually catch up. Options 2 & 3 could still be adjusted with the Metro Pass through clause to account for Metro bills higher than anticipated in any year that the actual costs are more than in the study.

Option 4: Does not address other system cost increases or a larger CIP. Option 4 will also have a larger variability in the increases with a very large increase in FY2027 and then possibly no increase or even a decrease in FY2028.

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ENVIRONMENTAL DETERMINATION:

Not a project as defined by CEQA, and the proposed charges are statutorily exempt from the requirements of CEQA pursuant to Section 21080(b)(8) of the Public Resource Code and Section 15273(a) of the State CEQA Guidelines.

FISCAL IMPACT:

The fiscal analysis will be more accurately reflected once a preferred option is selected.

ATTACHMENTS:

1. Ordinance 2026-1261

2. Four options: Exhibit A to Ordinance No. 2026-1261

3. Rate Study

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Attachment 1
ORDINANCE NO. 2026-1261

AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF IMPERIAL BEACH, CALIFORNIA,

ADOPTING REVISED SEWER SERVICE RATES FOR SANITARY SEWER SERVICE AND AMENDING SECTIONS OF CHAPTER 13.06 OF THE IMPERIAL BEACH MUNICIPAL CODE

PERTAINING TO THE SEWER SERVICE CHARGES
WHEREAS, pursuant to Government Code Section 54344 and Chapter 13.06 of the Imperial Beach Municipal Code (“IBMC”), a sewer service charge is billed to all residential and non-residential customers in the city limits of the City of Imperial Beach that discharge sewage into the sewer lines maintained by the city, or is considered by the San Diego Metropolitan Sewer System to be within the City’s jurisdiction; and
WHEREAS, the City of Imperial Beach (“City”) must generate funds in an amount sufficient to cover the City’s ongoing cost of providing sewer services; and WHEREAS, the City retained the services of Ardurra Group Inc., a leading consulting company in the field of sewer rates and capacity fees, to update the model prepared in 2021 and prepare a sewer rate report “2026 Study,” a copy of which is on file with the City and has been available for public review; and
WHEREAS, on March 4, 2026, the City Council reviewed the findings of the 2026 Study and determined that the current sewer service charge does not generate sufficient revenue for prudent operation and maintenance of the City’s sewer system for the adequate health, safety and sanitation of the public; and
WHEREAS, in accordance with industry-accepted analysis and state law, the 2026 Study recommends several revisions to the City’s sewer service charge structure, including but not limited to establishing a pass-through for certain unanticipated costs; and setting annual rate adjustments over the next several years; and
WHEREAS, on March 20, 2026, in accordance with the provisions of Article XIIID of the California Constitution (Proposition 218), the City mailed notices of proposed increases in the City’s sewer service rates, which were provided to the affected property owners/customers not less than forty-five (45) days prior to the public hearing on the proposed rates; and WHEREAS, the City Council conducted a public hearing on May 6, 2026, at 6:00 p.m. at 825 Imperial Beach, Blvd, Imperial Beach, CA 91932, in order to receive oral and written testimony regarding the proposed increases in the City’s sewer service charges. Said date and time were not less than forty-five (45) days after the mailing of the notice as set forth above; and WHEREAS, at the public hearing, the City heard and considered all oral testimony, written materials, and written protests concerning the establishment and imposition of the proposed rates for the sewer service charges, and at the close of the hearing; and WHEREAS, the written protests against the rates set forth herein were not presented in a number representing a majority of the affected parcels upon which the rates are to be imposed and therefore, the City Council is authorized to impose the increased rates and charges as set forth herein; and
WHEREAS, it is deemed to be in the best interest of the City to adopt the sewer service charge increases for the reasons stated above, and the City Council desires to adjust and increase certain sewer rates as set forth in Exhibit “A”; and

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Ordinance No. 2026-1261

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WHEREAS, the increased costs of the sewer service do not exceed the actual cost of providing the service; and
WHEREAS, the increased rates and charges set forth herein shall become effective July 1, 2026; and
WHEREAS, the City Council desires to make adjustments to the sewer service charge ordinance under the Imperial Beach Municipal Code consistent with the sewer service charge adjustments, the 2026 Study and applicable law.

NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF IMPERIAL BEACH AS FOLLOWS:

Section 1: The above recitals are true and correct and incorporated herein as findings as though set forth in full.

Section 2: Sewer Service Rates

2.1 The City Council has been presented data in the 2026 Study showing the estimated reasonable costs of providing sewer service and data showing the fund sources available to recover the costs of providing the sewer service and the City Council hereby approves and adopts the 2026 Study.

2.2 At the March 4, 2026 City Council meeting, the City Council reviewed the 2026 Study and the proposed rates in four options for the sewer services charges. The City Council held a public hearing for May 6, 2026 at 6:00pm, at the City, for the purpose of receiving public comments and protests concerning the proposed rate increases to the City’s sewer service charges. The City Council authorized and directed City staff to give notice of the public hearing, and notice was given by mailing notice on March 20, 2026, which was not less than forty-five (45) days prior to the public hearing, to all City record owners of property within the City.

2.3 On May 6, 2026, at the time and place set for the public hearing, the proposed increased sewer service charges as set forth in this Ordinance were considered and the City Council heard and considered the comments of all persons appearing at the hearing and all written comments and protests submitted prior to the close of the hearing. The City Council was not presented with written protests against the rates set forth herein in a number representing a majority of the affected parcels upon which the rates are to be imposed.

2.4 The City Council hereby finds and determines that the sewer service charges attached hereto as Exhibit “A” and by this reference incorporated herein, which are charges for sewer service, will result in funds to the City, taking into consideration the estimated reasonable cost of providing sewer service and the sources of funds available to the City to cover the costs of facilities and services, which will not exceed the estimated reasonable cost of service for which the sewer rates are charged.

2.5 The City Council hereby finds and determines that the rates for the sewer service charges take into consideration the estimated reasonable costs of providing sewer services by the City and the sources of funds available therefore, will result in a fair and reasonable fund program, proportionally allocating costs of sewer service to those who benefit therefrom without unfair subsidy to or by those who pay for the sewer service charges. Additionally, revenues from such sewer service charges shall only be used for the provision of sewer service to the ratepayers.

No revenue from sewer service charges will be used for general governmental services.

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Ordinance No. 2026-1261

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2.6 In accordance with Proposition 218 and Government Code Section 53756, the City Council hereby finds and determines that pass-through costs imposed on the City related to wholesale charges for sewage treatment or wastewater treatment, shall be passed-through to those charged sewer service charges in the City of Imperial Beach, beginning July 1, 2026 for a period of five years. The City shall provide notice of any pass-through increase to customers at least 30 days prior to implementing the pass-through increase.

2.7 Based on the foregoing, the City Council hereby adopts the sewer service charges set forth in Exhibit “A”, incorporated herein by this reference.

2.8 The City Council hereby finds that the adoption of the rates and charges set forth herein is necessary and reasonable to fund the administration, operation, maintenance and improvements of the City sewer system. Based on this finding, the City Council determines that the adoption of the rates and charges established by this Ordinance are not a project as defined under the California Environmental Quality Act (“CEQA”) and are statutorily exempt from the requirements of CEQA pursuant to Section 21080(b)(8) of the Public Resource Code and Section 15273(a) of the State CEQA Guidelines.

Section 3. Imperial Beach Municipal Code Chapter 13.06 Revisions

3.1 Section 13.06.060.E of the Imperial Beach Municipal Code is hereby amended to read as follows:
“E. Where it can be positively demonstrated to the satisfaction of the City that the percentage of water entering the sewer system is less than the amount assumed for that customer classification in the 2026 Sewer Service Charge Fee Study performed by Ardurra Group, Inc.;”

3.2 Section 13.06.140 of the Imperial Beach Municipal Code is hereby amended to read as follows:
“A. There is levied and assessed upon each residential and nonresidential customer within the City service area that discharges sewage into the sewer lines maintained by the City, or is considered by the San Diego Metropolitan Sewer System to be within the City jurisdiction, sewer service charges.

B. Said sewer service charges and related classifications are based upon the 2026 Sewer Service Charge Fee Study performed by Ardurra Group, Inc. on behalf of the City and have been adopted and set forth in Ordinance No. 2026-1261.

C. When less than six months metered water use for the prior year is available, the proportionate base charge plus the average annual water use for that customer classification shall apply. When more than six months, but less than 12 months metered water use for the prior year is available, the proportionate base charge and use shall be normalized to 12 months.

D. Provided, however, in the case of other businesses and establishments that have unusual character insofar as sewage is concerned, the rate shall be established in each case based on the estimated or actual volume of flow and the suspended solids (SS) and biological oxygen demand (BOD) content, which may be approved by the City Manager and/or City Council.

E. The City Manager is hereby authorized and directed to pass-through all future fees and charges imposed by other entities on the City related to wholesale charges for sewage treatment or wastewater treatment, to those charged sewer service charges, for a five-year period beginning July 1, 2026. Prior to implementing any such increase, the City shall provide written notice of the increase to property owners not less than 30 days prior to the effective date of the increase.”

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Ordinance No. 2026-1261

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Section 4. This Ordinance shall become effective thirty (30) days following its passage and adoption.

Section 5. The City Council of the City of Imperial Beach hereby declares that should any section, paragraph, sentence, phrase, term or word of this Ordinance, hereby adopted, be declared for any reason to be invalid, it is the intent of the City Council that it would have adopted all other portions of this Ordinance irrespective of any such portion declared invalid.

Section 6. This Ordinance shall supersede any and all provisions of any previous resolution and/or ordinance approved by the City Council that may conflict with, or be contrary to, this Ordinance.

INTRODUCED AND FIRST READ at a regular meeting of the City Council of the City of Imperial Beach, held on the 6
th day of May 2026; and thereafter
PASSED AND ADOPTED at a regular meeting of the City Council of the City of Imperial Beach, California, held on the 20th day of May 2026 by the following vote:

AYES: COUNCILMEMBERS:

NOES: COUNCILMEMBERS:

ABSENT: COUNCILMEMBERS:

NONE
MITCHELL D. MCKAY, MAYOR
ATTEST:

JACQUELINE M. KELLY, MMC

CITY CLERK
APPROVED AS TO FORM:

JENNIFER LYON

CITY ATTORNEY

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Attachment 2
EXHIBIT A to Ordinance No. 2026-1261
Option 1
Sewer Service Charges by Customer Class
Proposed Increases
Based upon the 2026 Study, rate increases are noted for each of the City’s three distinct sewer customer groups: single-family residential, multi-family and commercial/industrial. For each of these customer groups, the City has a specific sewer charge formula.

If you have any questions about which rate will apply to you, please contact the Public Works Department, 495 10th Street, Imperial Beach, California, 91932, Telephone No. (619) 423-8311.

Single-Family Residential Sewer Charge Formula
Annual Water Consumption x Return to Sewer 90% = Billing Units (Billing Units x Residential Sewer Rate) + (Base Fee) = Total Sewer Monthly Bill Multi-Family Sewer Charge Formula
Annual Water Consumption x Return to Sewer 95% = Billing Units (Billing Units x Residential Sewer Rate) + (Base Fee per Water Meter Size) = Total Sewer Monthly Bill Commercial/Non-Residential Sewer Charge Formula
Annual Water consumption x Return to Sewer % = Billing Units (Billing Units x Strength Rate) + (Base Fee per Water Meter Size) = Total Sewer Monthly Bill Return to sewer percentages for Commercial properties vary based on the customer class HCF = Hundred Cubic Fee: 1 HCF = Approximately 748 gallons. Rates may increase in future year by any amount of pass-through charges as explained below. Single Family Residential (SFR) customers water use no longer has a cap on the flow amounts.

Summary of Multi-Family and Commercial/Non-Residential Base Charges by Meter Size.

The below table summarizes the annual base charge per water meter size for multi-family and commercial users for the three year period beginning July 2026 for FYE 2027 through FYE 2029. The new rate will take effect July 1 of each year.

Classes of Users Base Charge (5/8"
Water Meter)
Commodity
Rate
($ /HCF)
Base Charge (5/8"
Water Meter)
Commodity
Rate
($ /HCF)
Base Charge (5/8"
Water Meter)
Commodity
Rate
($ /HCF)
Base Charge (5/8"
Water Meter)
Commodity
Rate
($ /HCF)
Single Family $269.43 $6.72 $312.54 $7.80 $359.42 $8.97 $413.33 $10.31 Non-Residential (Includes Multifamily)
Rest/Bakeries/Mort./Groc. $269.43 $14.11 $312.54 $16.37 $359.42 $18.82 $413.33 $21.64 Small Commercial $269.43 $6.09 $312.54 $7.06 $359.42 $8.12 $413.33 $9.34 Car Wash/Laundries $269.43 $5.85 $312.54 $6.79 $359.42 $7.81 $413.33 $8.98 Public Agency/Institutional $269.43 $5.63 $312.54 $6.54 $359.42 $7.52 $413.33 $8.64 Heavy Commercial $269.43 $9.24 $312.54 $10.72 $359.42 $12.33 $413.33 $14.17 Mixed Use Light $269.43 $7.14 $312.54 $8.28 $359.42 $9.53 $413.33 $10.96 Mixed Use Heavy $269.43 $8.45 $312.54 $9.80 $359.42 $11.27 $413.33 $12.96 Navy $269.43 $7.88 $312.54 $9.14 $359.42 $10.52 $413.33 $12.09 Multi-family $269.43 $6.72 $312.54 $7.80 $359.42 $8.97 $413.33 $10.31 FYE 2028 Proposed Rates FYE 2029 Proposed Rates
07/01/2025-06/30/2026 07/01/2026-06/30/2027 07/01/2027-06/30/2028 FYE 2026 Actual Rates FYE 2027 Proposed Rates
07/01/2028-06/30/2029

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Attachment 2
EXHIBIT A to Ordinance No. 2026-1261
Option 2
Sewer Service Charges by Customer Class
Proposed Increases
Based upon the 2026 Study, rate increases are noted for each of the City’s three distinct sewer customer groups: single-family residential, multi-family and commercial/industrial. For each of these customer groups, the City has a specific sewer charge formula.

If you have any questions about which rate will apply to you, please contact the Public Works Department, 495 10th Street, Imperial Beach, California, 91932, Telephone No. (619) 423-8311.

Summary of Multi-Family and Commercial/Non-Residential Base Charges by Meter Size.

The below table summarizes the annual base charge per water meter size for multi-family and commercial users for the five year period beginning July 2026 for FYE 2027 through FYE 2031. The new rate will take effect July 1 of each year.

Option 2
Classes of Users
Base Charge
(5/8" Water
Meter)
Commodity
Rate
($ /HCF)
Base Charge
(5/8" Water
Meter)
Commodity
Rate
($ /HCF)
Base Charge
(5/8" Water
Meter)
Commodity
Rate
($ /HCF)
Base Charge
(5/8" Water
Meter)
Commodity
Rate
($ /HCF)
Base Charge
(5/8" Water
Meter)
Commodity
Rate
($ /HCF)
Base Charge
(5/8" Water
Meter)
Commodity
Rate
($ /HCF)
Single Family $269.43 $6.72 $299.06 $7.46 $331.96 $8.28 $368.48 $9.20 $401.64 $10.02 $433.77 $10.83 Non-Residential (Includes
Multi-family)
Rest/Bakeries/Mort./Groc. $269.43 $14.11 $299.06 $15.66 $331.96 $17.38 $368.48 $19.30 $401.64 $21.03 $433.77 $22.71 Small Commercial $269.43 $6.09 $299.06 $6.76 $331.96 $7.50 $368.48 $8.32 $401.64 $9.07 $433.77 $9.80 Car Wash/Laundries $269.43 $5.85 $299.06 $6.50 $331.96 $7.21 $368.48 $8.01 $401.64 $8.73 $433.77 $9.43 Public Agency/Institutional $269.43 $5.63 $299.06 $6.25 $331.96 $6.94 $368.48 $7.71 $401.64 $8.40 $433.77 $9.07 Heavy Commercial $269.43 $9.24 $299.06 $10.26 $331.96 $11.38 $368.48 $12.64 $401.64 $13.77 $433.77 $14.88 Mixed Use Light $269.43 $7.14 $299.06 $7.93 $331.96 $8.80 $368.48 $9.77 $401.64 $10.65 $433.77 $11.50 Mixed Use Heavy $269.43 $8.45 $299.06 $9.38 $331.96 $10.41 $368.48 $11.56 $401.64 $12.60 $433.77 $13.61 Navy $269.43 $7.88 $299.06 $8.75 $331.96 $9.71 $368.48 $10.78 $401.64 $11.75 $433.77 $12.69 Multi-family $269.43 $6.72 $299.06 $7.46 $331.96 $8.28 $368.48 $9.20 $401.64 $10.02 $433.77 $10.83 FYE 2026 Actual Rates FYE 2027 Proposed Rates FYE 2028 Proposed Rates FYE 2029 Proposed Rates FYE 2030 Proposed Rates FYE 2031 Proposed Rates

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Attachment 2
EXHIBIT A to Ordinance No. 2026-1261
Option 3
Sewer Service Charges by Customer Class
Proposed Increases
Based upon the 2026 Study, rate increases are noted for each of the City’s three distinct sewer customer groups: single-family residential, multi-family and commercial/industrial. For each of these customer groups, the City has a specific sewer charge formula.

If you have any questions about which rate will apply to you, please contact the Public Works Department, 495 10th Street, Imperial Beach, California, 91932, Telephone No. (619) 423-8311.

Summary of Multi-Family and Commercial/Non-Residential Base Charges by Meter Size.

The below table summarizes the annual base charge per water meter size for multi-family and commercial users for the five-year period beginning July 2026 for FYE 2027 through FYE 2031. The new rate will take effect July 1 of each year.

Option 3
Classes of Users
Base Charge
(5/8" Water
Meter)
Commodity
Rate
($ /HCF)
Base Charge
(5/8" Water
Meter)
Commodity
Rate
($ /HCF)
Base Charge
(5/8" Water
Meter)
Commodity
Rate
($ /HCF)
Base Charge
(5/8" Water
Meter)
Commodity
Rate
($ /HCF)
Base Charge
(5/8" Water
Meter)
Commodity
Rate
($ /HCF)
Base Charge
(5/8" Water
Meter)
Commodity
Rate
($ /HCF)
Single Family $269.43 $6.72 $295.02 $7.36 $323.05 $8.06 $353.74 $8.83 $387.34 $9.67 $424.14 $10.58 Non-Residential (Includes
Multi-family)
Rest/Bakeries/Mort./Groc. $269.43 $14.11 $295.02 $15.45 $323.05 $16.92 $353.74 $18.52 $387.34 $20.28 $424.14 $22.21 Small Commercial $269.43 $6.09 $295.02 $6.66 $323.05 $7.30 $353.74 $7.99 $387.34 $8.75 $424.14 $9.58 Car Wash/Laundries $269.43 $5.85 $295.02 $6.41 $323.05 $7.02 $353.74 $7.69 $387.34 $8.42 $424.14 $9.22 Public Agency/Institutional $269.43 $5.63 $295.02 $6.17 $323.05 $6.76 $353.74 $7.40 $387.34 $8.10 $424.14 $8.87 Heavy Commercial $269.43 $9.24 $295.02 $10.12 $323.05 $11.08 $353.74 $12.13 $387.34 $13.28 $424.14 $14.55 Mixed Use Light $269.43 $7.14 $295.02 $7.82 $323.05 $8.56 $353.74 $9.38 $387.34 $10.27 $424.14 $11.24 Mixed Use Heavy $269.43 $8.45 $295.02 $9.25 $323.05 $10.13 $353.74 $11.10 $387.34 $12.15 $424.14 $13.30 Navy $269.43 $7.88 $295.02 $8.63 $323.05 $9.45 $353.74 $10.35 $387.34 $11.33 $424.14 $12.41 Multi-family $269.43 $6.72 $295.02 $7.36 $323.05 $8.06 $353.74 $8.83 $387.34 $9.67 $424.14 $10.58 FYE 2026 Actual Rates FYE 2027 Proposed Rates FYE 2028 Proposed Rates FYE 2029 Proposed Rates FYE 2030 Proposed Rates FYE 2031 Proposed Rates

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Attachment 2
EXHIBIT A to Ordinance No. 2026-1261
Option 4
Sewer Service Charges by Customer Class
Proposed Increases
Based upon the 2026 Study, rate increases are noted for each of the City’s three distinct sewer customer groups: single-family residential, multi-family and commercial/industrial. For each of these customer groups, the City has a specific sewer charge formula. The below FY2027 rates include the Metro Pass through charges while the FY2028 & FY2029 do not as the increase is unknown.

If you have any questions about which rate will apply to you, please contact the Public Works Department, 495 10th Street, Imperial Beach, California, 91932, Telephone No. (619) 423-8311.

Single-Family Residential Sewer Charge Formula
Annual Water Consumption x Return to Sewer 90% = Billing Units (Billing Units x Residential Sewer Rate) + (Base Fee) = Total Sewer Monthly Bill Multi-Family Sewer Charge Formula
Annual Water Consumption x Return to Sewer 95% = Billing Units (Billing Units x Residential Sewer Rate) + (Base Fee per Water Meter Size) = Total Sewer Monthly Bill Commercial/Non-Residential Sewer Charge Formula
Annual Water consumption x Return to Sewer % = Billing Units (Billing Units x Strength Rate) + (Base Fee per Water Meter Size) = Total Sewer Monthly Bill Return to sewer percentages for Commercial properties vary based on the customer class HCF = Hundred Cubic Fee: 1 HCF = Approximately 748 gallons. Rates may increase in future year by any amount of pass-through charges are adjusted. Single Family Residential (SFR) customers water use no longer has a cap on the flow amounts.

Summary of Multi-Family and Commercial/Non-Residential Base Charges by Meter Size.

The below table summarizes the annual base charge per water meter size for multi-family and commercial users for the three-year period beginning July 2026 for FYE 2027 through FYE 2029. The new rate will take effect July 1 of each year.

Classes of Users Base Charge (5/8"
Water Meter)
Commodity
Rate
Base Charge (5/8"
Water Meter)
Commodity
Rate
Base Charge (5/8"
Water Meter)
Commodity
Rate
Base Charge (5/8"
Water Meter)
Commodity
Rate
Single Family $269.43 $6.72 $269.43 $8.84 $269.43 $6.72 $269.43 $6.72 Non-Residential (Includes Multifamily)
Rest/Bakeries/Mort./Groc. $269.43 $14.11 $269.43 $18.55 $269.43 $14.11 $269.43 $14.11 Small Commercial $269.43 $6.09 $269.43 $8.00 $269.43 $6.09 $269.43 $6.09 Car Wash/Laundries $269.43 $5.85 $269.43 $7.70 $269.43 $5.85 $269.43 $5.85 Public Agency/Institutional $269.43 $5.63 $269.43 $7.41 $269.43 $5.63 $269.43 $5.63 Heavy Commercial $269.43 $9.24 $269.43 $12.15 $269.43 $9.24 $269.43 $9.24 Mixed Use Light $269.43 $7.14 $269.43 $9.39 $269.43 $7.14 $269.43 $7.14 Mixed Use Heavy $269.43 $8.45 $269.43 $11.11 $269.43 $8.45 $269.43 $8.45 Navy $269.43 $7.88 $269.43 $10.37 $269.43 $7.88 $269.43 $7.88 Multi-family $269.43 $6.72 $269.43 $8.84 $269.43 $6.72 $269.43 $6.72 07/01/2025-06/30/2026
FYE 2028 Proposed Rates
07/01/2027-06/30/2028
FYE 2029 Proposed Rates
07/01/2028-06/30/2029
FYE 2026 Actual Rates FYE 2027 Proposed Rates
07/01/2026-06/30/2027

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Sewer Service Charge and
Capacity Fee Study
City of Imperial Beach
March 12, 2026
Prepared for:

City of Imperial Beach
825 Imperial Beach Boulevard
Imperial Beach, California 91932
Prepared by:
9665 Chesapeake Drive, Suite 230
San Diego, California 92123
ATTACHMENT 3

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City of Imperial Beach
Sewer Service & Capacity Fee Study
March 12, 2026
i
Table of Contents
Abbreviations .................................................................................................................................................... 1 Executive Summary .......................................................................................................................................... 2 ES.1 Introduction ...................................................................................................................................... 2 ES.2 Sewer Service Charge Update........................................................................................................ 2 ES.3 Capacity Fee Update ...................................................................................................................... 4 Section 1 - Sewer User Rate Update ............................................................................................................... 5

1.1 Overview of the Sewer Service Charge Update Process ............................................................... 5

1.2 Overview of FYE 2017 Rate Case ............................................................................................... 11

1.3 Other Billing Issues ...................................................................................................................... 17 Section 2 - Capacity Fee Update .................................................................................................................... 18

2.1 Overview of the Capacity Fee Rate Update Study........................................................................ 18 Section 3 - Recommendations ....................................................................................................................... 19

3.1 Sewer User Fee Recommendations.............................................................................................. 19

3.2 Capacity Fee Recommendations .................................................................................................. 19 APPENDIX A: Option 1
APPENDIX B: Option 2
APPENDIX C: Option 3
APPENDIX D: Option 4

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City of Imperial Beach
Sewer Service & Capacity Fee Study
March 12, 2026
1 Abbreviations
ADU Accessory Dwelling Unit
AWP Advanced Water Purification
AWWA American Water Works Association
BMP Best Management Practices as Prescribed by the State of California BOD Biochemical Oxygen Demand – A Measure of Sewage Strength Cal Am California American Water Co
CIP Capital Improvement Plan
City City of Imperial Beach
EDU Equivalent Dwelling Unit
ENR-CCI Engineering News Record Construction Cost Index EPA U.S. Environmental Protection Agency
FYE Fiscal Year Ending
GIS Geographical Information System
HCF Hundred Cubic Feet
JPA Joint Powers Authority
Metro City of San Diego Metropolitan Wastewater System
MFR Multi-Family Residential Property
mg/l Milligrams per Liter
O&M Operations and Maintenance
PA Participating Agency in the San Diego Metro System
PLWWTP Point Loma Wastewater Treatment Plant
SFR Single Family Residential Property
TSS Total Suspended Solids – A Measure of Sewage Strength

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City of Imperial Beach
Sewer Service & Capacity Fee Study
March 12, 2026
2 Executive Summary
ES.1 Introduction
Ardurra was retained by the City of Imperial Beach (City) to update their wastewater rate study. Ms.

Kasner, PE was previously with NV5 and performed the City’s previous sewer rate study. A comprehensive rate study determines the adequacy of the existing rates and provides the basis for adjustments to maintain cost-based rates. This report describes the methodology, findings, and conclusions of the sewer user and capacity fee rate update study (rate study).

ES.2 Sewer Service Charge Update
The City completed its last rate study in 2021. Since that time, several factors have affected the City's adopted five-year rate case and the following changes have occurred:
• As with other communities in San Diego County and Southern California, the City's citizens and businesses have decreased their water usage significantly in response to the drought declaration by the state. FYE2026’s water use is still down versus FYE2021. • While water use is down, the amount of wastewater the City must pay to be treated is still 40- 70% greater than water used. There is still significant infiltration occurring throughout the City’s system.
• The goal of the adopted 2021 study was to maintain a nominal increase to rate payers. While the reserves have increased as projected, growth has been principally due to less CIP work being completed.
• The construction phase of the City of San Diego's Pure Water Program is nearly complete; the prior rate study did not increase sufficiently to cover additional San Diego Metropolitan Wastewater system (Metro) costs that are being projected for the next five years.

There are several options being considered for rate increases. These changes in the revenue requirement of the City's sewer utility produce the following rates for the upcoming three-year period from FYE 2027 to FYE 2029. Ardurra has also prepared two rate options which extend to a five-year period, FYE 2027 to FYE 2031. These were prepared to give the City additional options when adopting new rates.

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City of Imperial Beach
Sewer Service & Capacity Fee Study
March 12, 2026
3 Option 1: Full cost recovery in 3 years. This results in increases of 16%, 15% and 15% to both the base and the flow rates over the next three years.

Table ES-1 Comparison of Current versus Proposed Sewer User Rates, Option 1 Option 2 Full Cost recovery in 5 years. This results in increases of 11%, 11%, 11%, 9%, 8% to both the base and flow rates over the next 5 years.

Table ES-2 Comparison of Current versus Proposed Sewer User Rates, Option 2 Option 3: Cap increases to 9.5% for both the base and the flow rates for each of the next 5 years.

Table ES-3 Comparison of Current versus Proposed Sewer User Rates, Option 3 Option 1
Classes of Users
Base Charge
(5/8" Water
Meter)
Commodity
Rate
($ /HCF)
Base Charge
(5/8" Water
Meter)
Commodity
Rate
($ /HCF)
Base Charge
(5/8" Water
Meter)
Commodity
Rate
($ /HCF)
Base Charge
(5/8" Water
Meter)
Commodity
Rate
($ /HCF)
Single Family $269.43 $6.72 $312.54 $7.80 $359.42 $8.97 $413.33 $10.31 Non-Residential (Includes
Multi-family)
Rest/Bakeries/Mort./Groc. $269.43 $14.11 $312.54 $16.37 $359.42 $18.82 $413.33 $21.64 Small Commercial $269.43 $6.09 $312.54 $7.06 $359.42 $8.12 $413.33 $9.34 Car Wash/Laundries $269.43 $5.85 $312.54 $6.79 $359.42 $7.81 $413.33 $8.98 Public Agency/Institutional $269.43 $5.63 $312.54 $6.54 $359.42 $7.52 $413.33 $8.64 Heavy Commercial $269.43 $9.24 $312.54 $10.72 $359.42 $12.33 $413.33 $14.17 Mixed Use Light $269.43 $7.14 $312.54 $8.28 $359.42 $9.53 $413.33 $10.96 Mixed Use Heavy $269.43 $8.45 $312.54 $9.80 $359.42 $11.27 $413.33 $12.96 Navy $269.43 $7.88 $312.54 $9.14 $359.42 $10.52 $413.33 $12.09 Multi-family $269.43 $6.72 $312.54 $7.80 $359.42 $8.97 $413.33 $10.31 026 Actual Rates FYE 2027 Proposed Rates FYE 2028 Proposed Rates FYE 2029 Proposed RatesFYE 2 Option 2
Classes of Users
Base Charge
(5/8" Water
Meter)
Commodity
Rate
($ /HCF)
Base Charge
(5/8" Water
Meter)
Commodity
Rate
($ /HCF)
Base Charge
(5/8" Water
Meter)
Commodity
Rate
($ /HCF)
Base Charge
(5/8" Water
Meter)
Commodity
Rate
($ /HCF)
Base Charge
(5/8" Water
Meter)
Commodity
Rate
($ /HCF)
Base Charge
(5/8" Water
Meter)
Commodity
Rate
($ /HCF)
Single Family $269.43 $6.72 $299.06 $7.46 $331.96 $8.28 $368.48 $9.20 $401.64 $10.02 $433.77 $10.83 Non-Residential (Includes
Multi-family)
Rest/Bakeries/Mort./Groc. $269.43 $14.11 $299.06 $15.66 $331.96 $17.38 $368.48 $19.30 $401.64 $21.03 $433.77 $22.71 Small Commercial $269.43 $6.09 $299.06 $6.76 $331.96 $7.50 $368.48 $8.32 $401.64 $9.07 $433.77 $9.80 Car Wash/Laundries $269.43 $5.85 $299.06 $6.50 $331.96 $7.21 $368.48 $8.01 $401.64 $8.73 $433.77 $9.43 Public Agency/Institutional $269.43 $5.63 $299.06 $6.25 $331.96 $6.94 $368.48 $7.71 $401.64 $8.40 $433.77 $9.07 Heavy Commercial $269.43 $9.24 $299.06 $10.26 $331.96 $11.38 $368.48 $12.64 $401.64 $13.77 $433.77 $14.88 Mixed Use Light $269.43 $7.14 $299.06 $7.93 $331.96 $8.80 $368.48 $9.77 $401.64 $10.65 $433.77 $11.50 Mixed Use Heavy $269.43 $8.45 $299.06 $9.38 $331.96 $10.41 $368.48 $11.56 $401.64 $12.60 $433.77 $13.61 Navy $269.43 $7.88 $299.06 $8.75 $331.96 $9.71 $368.48 $10.78 $401.64 $11.75 $433.77 $12.69 Multi-family $269.43 $6.72 $299.06 $7.46 $331.96 $8.28 $368.48 $9.20 $401.64 $10.02 $433.77 $10.83 026 Actual Rates FYE 2027 Proposed Rates FYE 2028 Proposed Rates FYE 2029 Proposed Rates FYE 2030 Proposed Rates FYE 2031 Proposed RatesFYE 2 Option 3
Classes of Users
Base Charge
(5/8" Water
Meter)
Commodity
Rate
($ /HCF)
Base Charge
(5/8" Water
Meter)
Commodity
Rate
($ /HCF)
Base Charge
(5/8" Water
Meter)
Commodity
Rate
($ /HCF)
Base Charge
(5/8" Water
Meter)
Commodity
Rate
($ /HCF)
Base Charge
(5/8" Water
Meter)
Commodity
Rate
($ /HCF)
Base Charge
(5/8" Water
Meter)
Commodity
Rate
($ /HCF)
Single Family $269.43 $6.72 $295.02 $7.36 $323.05 $8.06 $353.74 $8.83 $387.34 $9.67 $424.14 $10.58 Non-Residential (Includes
Multi-family)
Rest/Bakeries/Mort./Groc. $269.43 $14.11 $295.02 $15.45 $323.05 $16.92 $353.74 $18.52 $387.34 $20.28 $424.14 $22.21 Small Commercial $269.43 $6.09 $295.02 $6.66 $323.05 $7.30 $353.74 $7.99 $387.34 $8.75 $424.14 $9.58 Car Wash/Laundries $269.43 $5.85 $295.02 $6.41 $323.05 $7.02 $353.74 $7.69 $387.34 $8.42 $424.14 $9.22 Public Agency/Institutional $269.43 $5.63 $295.02 $6.17 $323.05 $6.76 $353.74 $7.40 $387.34 $8.10 $424.14 $8.87 Heavy Commercial $269.43 $9.24 $295.02 $10.12 $323.05 $11.08 $353.74 $12.13 $387.34 $13.28 $424.14 $14.55 Mixed Use Light $269.43 $7.14 $295.02 $7.82 $323.05 $8.56 $353.74 $9.38 $387.34 $10.27 $424.14 $11.24 Mixed Use Heavy $269.43 $8.45 $295.02 $9.25 $323.05 $10.13 $353.74 $11.10 $387.34 $12.15 $424.14 $13.30 Navy $269.43 $7.88 $295.02 $8.63 $323.05 $9.45 $353.74 $10.35 $387.34 $11.33 $424.14 $12.41 Multi-family $269.43 $6.72 $295.02 $7.36 $323.05 $8.06 $353.74 $8.83 $387.34 $9.67 $424.14 $10.58 7 Proposed Rates FYE 2028 Proposed Rates FYE 2029 Proposed Rates FYE 2030 Proposed Rates FYE 2031 Proposed RatesFYE 2026 Actual Rates FYE 202

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City of Imperial Beach
Sewer Service & Capacity Fee Study
March 12, 2026
4 Option 4: Include a 0% rate increase for the next three years for the base bills but include annually passing on the costs from Metro for wastewater treatment to the commodity or flow portion of the bills.

Table ES-4 Comparison of Current versus Proposed Sewer User Rates, Option 4 Further details of each rate option can be found in attached Appendices A, B, C and D.

ES.3 Capacity Fee Update
In 2021 the City's sewer capacity fees were updated to reflect the true value of its capital facilities, to ensure that the fees were in accordance with current industry guidelines and practice, to properly value the City's investment in the Metro System, and to create a capacity fee per equivalent dwelling unit (EDU1
). The adopted capacity fee, including all cost factors, was set at $5,943 per EDU. It was also recommended that the City include in their ordinance that the Capacity Fee be indexed to inflation and thus annual adjustments were to be made to keep the Capacity Fee current. While the ordinance was updated to reflect this recommendation, the annual adjustments have not been implemented.

The San Diego Consumer Price Index between May 2021 and November 2025 has risen 25%. It is recommended the City’s Capacity Fee be increased from $5,943 to $7,429 to reflect the increase. The City’s ordinance should stand as written as it allows the Capacity Fee to be annually indexed to inflation with notification on the City’s web site and fee worksheet. 1 One EDU is equivalent to the assumed gallons per day of a single-family residential user. Imperial Beach uses 232 gallons per day for a single-family residential user. All other users are assigned EDUs at the time they purchase a capacity fee in their proportional relationship to a single-family user.

Option 4
Classes of Users
Base Charge
(5/8" Water
Meter)
Commodity
Rate
($ /HCF)
Base Charge
(5/8" Water
Meter)
Commodity
Rate
($ /HCF)
Base Charge
(5/8" Water
Meter)
Commodity
Rate
($ /HCF)
Base Charge
(5/8" Water
Meter)
Commodity
Rate
($ /HCF)
Single Family $269.43 $6.72 $269.43 $9.82 $269.43 $9.63 $269.43 $10.98 Non-Residential (Includes
Multi-family)
Rest/Bakeries/Mort./Groc. $269.43 $14.11 $269.43 $20.60 $269.43 $20.21 $269.43 $23.04 Small Commercial $269.43 $6.09 $269.43 $8.89 $269.43 $8.72 $269.43 $9.94 Car Wash/Laundries $269.43 $5.85 $269.43 $8.55 $269.43 $8.38 $269.43 $9.56 Public Agency/Institutional $269.43 $5.63 $269.43 $8.23 $269.43 $8.07 $269.43 $9.20 Heavy Commercial $269.43 $9.24 $269.43 $13.49 $269.43 $13.23 $269.43 $15.09 Mixed Use Light $269.43 $7.14 $269.43 $10.43 $269.43 $10.23 $269.43 $11.66 Mixed Use Heavy $269.43 $8.45 $269.43 $12.34 $269.43 $12.10 $269.43 $13.80 Navy $269.43 $7.88 $269.43 $11.51 $269.43 $11.29 $269.43 $12.87 Multi-family $269.43 $6.72 $269.43 $9.82 $269.43 $9.63 $269.43 $10.98 FYE 2026 Actual Rates FYE 2027 Proposed Rates FYE 2028 Proposed Rates FYE 2029 Proposed Rates

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City of Imperial Beach
Sewer Service & Capacity Fee Study
March 12, 2026
5 Section 1 - Sewer User Rate Update

1.1 Overview of the Sewer Service Charge Update Process A comprehensive rate study typically utilizes three interrelated analyses to address the adequacy and equity of the utility's rates. These three analyses are namely a revenue requirement analysis, a cost of service analysis, and a rate design analysis. The process is illustrated in Figure 1 -1.

Figure 1-1 Overview of the Comprehensive Rate Study Analysis Compare the sources of funds (revenue) to the
expenses of the utility to determine the
overall rate adjustment required
Allocates the revenue requirements to the
various customer classes of service in a "fair
and equitable manner”
Considers both the level and structure of the
rate design to collect the target level of
service
The City's sewer utility was evaluated on a "stand-alone" basis. That is, no subsidies between the utility or other City funds occur. By viewing the utility on a stand-alone basis, the need to adequately fund both operations and maintenance (O&M) and capital infrastructure program (CIP) projects must be balanced against the rate impacts on utility customers.

A detailed and comprehensive process was used to review the City's rates. As a part of the rate study process, a number of project meetings and conference calls were used to review the results with City management and staff. From this process, final proposed rates were developed, and their development is reviewed in this section of the report. Following is a summary of each step in the process.

Revenue Requirement Analysis: The revenue requirement analysis revealed that financial changes have been significant since 2021. Specifically, inflation for wastewater treatment (technical services classification) has exceeded 25%, though the City has kept many costs down. If the costs for CIP were adjusted with inflation and system needs, the increases would be higher. Water use has remained low while wastewater flows have not decreased proportionally and wastewater treatment costs continued to rise, which has resulted in revenue not keeping up. Notable changes include:
• The construction phase of the City of San Diego's Metropolitan Wastewater System’s (Metro) Pure Water Program is nearly complete and the last study did not account for the significant additional Metro costs that the City has been covering with reserves; City of San Diego staff has identified the increased funding level for the participating agencies from the initial $80 million to $90 million in the last rate study to over $115 Million to $134 million in the next five years.

Revenue Requirement Analysis
Rate Design Analysis
Cost of Service Analysis

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City of Imperial Beach
Sewer Service & Capacity Fee Study
March 12, 2026
6 Depending on which rate increase is adopted, the increases will likely not be covered. The last rate study, while it initially indicated that the costs were covered, the final approved rates did not cover the costs and subsequently, the costs also increased to more than was projected. • City of San Diego’s costs have also included major work at the two major pump stations and many other Metro system improvements.
• The City’s percentage share of the SD Metro JPA is also increasing as the East County JPA’s Advanced Purified water Program comes online, offloading their flows from Point Loma Wastewater Treatment Plant (PLWWTP).

The largest component of the City’s revenue requirement are the costs associated with transportation, treatment, and disposal of the City's wastewater by the Metro facilities and associated City technical services. Per a protocol adopted by the City of San Diego and the Metro Commission, the PA’s portion of the annual Metro budget is currently $115 million per year and will be increasing to potentially $134 million. This budgeted amount is audited and adjusted at yearend, and the PAs either receive a refund if their actual costs are less than the budget or an invoice if their costs are more.

The City Council did approve a Metro pass through provision with the last rate case in 2021 that allowed the City to adjust the rates that are billed to their customers during the five-year period the rate study was for. The City has not enacted any pass-through adjustments since the last rate study was completed.

The City receives, from the City of San Diego, a five-year projection and a current year fee projection. Additionally, when the City of San Diego’s audits are concluded, the individual member agencies receive a “true up” bill. This bill amount varies from year to year based upon actual flows.

While the City of San Diego attempts to be conservative in their projections, wastewater flows, as well as the amount of construction on their system that they were able to complete, do affect the final values. These adjustments are referred to as a “true up” bill. The audit process takes time, and it has lagged over five years with the Pure Water Program. The City of San Diego is behind in those audits and while the City did receive a refund of $529,674 in January 2026 for the FYE2020 audit, it is expected it will owe a net amount of over $130,000 in one to two fiscal years for audits from FYE2021 to FYE2024.

A summary of the projected expenses associated with these costs follows in Table 1-1. This includes the audit refund received in January 2026, but not the other potential audit “true ups” as the timing and amounts are not certain.

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City of Imperial Beach
Sewer Service & Capacity Fee Study
March 12, 2026
7 Table 1-1 San Diego Metro Historical & Projections for Imperial Beach The future years are from the City of San Diego’s five-year projections received February 20, 2026, for the region as a whole and the Metro JPA’s share. The City’s rates were calculated based upon their projected share of percentage of flow both before and after the East County Joint Power Authority’s (East Co JPA) Advanced Water Purification (AWP) Project comes online and diverts wastewater flow from El Cajon, the County of San Diego, and Padre Dam from San Diego’s Metro System. Table 1-1 shows the costs are significantly increasing during from FYE 2026 to FYE 2027.

These values are still preliminary, but reflect what was recommended to include in the City’s Rate study. The City of San Diego is encouraging all Metro JPA Members to implement and utilize the Pass-through Provisions FYE's 2026-2027. Due to this variability and the uncertainty of construction costs for the Pure Water Program, the City must maintain the pass-through provision in the City’s Ordinance in place and continue to monitor the costs incurred. It should be noted that the percentage increases shown in Table 1-1 comprise the largest portion of the rate adjustments proposed for the City's sewer rates.

The City's FYE 2027 adopted sewer enterprise fund budget was updated to respond to these changed costs to create the revenue requirement for the updated rate case. Table 1-2 summarizes the major portions of the revenue requirement, which includes all updated costs.

Table 1-2 Updated Five-Year Rate Case Revenue Requirement Actual
FYE25
2021 Rate Study
FYE26
Actual
FYE 26
Proposed
FYE27
Proposed
FYE28
Proposed
FYE29
Treatment/Disposal/CIP $3,857,044 $3,328,468 $3,600,534 $5,598,029 $5,488,497 $6,270,017 Transportation $3,939 $4,057 $4,179 $4,305 $4,434 $4,611 City Technical Services $58,758 $171,365 $70,821 $71,212 $71,616 $72,170 Total $3,932,044 $3,516,563 $3,675,534 $5,673,029 $5,563,497 $6,345,017 Adjustments -10.6% 4.5% 54.3% -1.9% 14.0%
Expense Description Actual
FYE 2025
Projected
FYE 2026
Proposed
FYE 2027
Proposed
FYE 2028
Proposed
FYE 2029
Operations & Maintenance Expenditures
City O&M Budget $2,025,785 $2,303,300 $2,136,400 $2,200,492 $2,266,507 San Diego Metro Costs $3,850,900 $3,675,534 $5,672,029 $5,488,497 $6,345,017 Total Sewer O&M Budget $5,876,685 $5,978,834 $7,808,429 $7,688,989 $8,611,524 Nonoperating Expenditures
Capital Improvements $1,035,906 $955,502 $1,000,000 $1,000,000 $1,000,000 Total Nonoperating Expenditures $1,035,906 $955,502 $1,000,000 $1,000,000 $1,000,000 Revenue Requirement $6,912,591 $6,934,336 $8,808,429 $8,688,989 $9,611,524

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City of Imperial Beach
Sewer Service & Capacity Fee Study
March 12, 2026
8 Figure 1-2 shows the FYE 2026 sewer user revenue required, but the amount that was placed on the San Diego County Property Tax Roll or hand-billed to government agencies totaled $6,607,230.

With the inclusion of the increased costs, the FYE 2027 revenue requirement (modified budget less reserves) increases to $8,809,429. A detailed copy of the three or five-year revenue requirement is included in Appendix A, B, C, and D of this report.

Figure 1-2 FYE 2026 Tax Roll Revenue & Handbill versus FYE26 & FYE27 Revenue Requirement Cost of Service Analysis: The cost-of-service analysis revealed that no significant changes have occurred in users and use that were not anticipated by the City's 2021 rate study and subsequently adopted sewer user rates. Water use is still down from pre 2017 flows (prior to the last major drought) as fixtures, irrigation and habits have changed during that period.

$0
$1,000,000
$2,000,000
$3,000,000
$4,000,000
$5,000,000
$6,000,000
$7,000,000
$8,000,000
$9,000,000
FYE 2026 Tax Roll $$ FYE 2026 Revenue
Requirement
FYE 2027 Revenue
Requirement
$6,607,230 $6,934,336
$8,808,429

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City of Imperial Beach
Sewer Service & Capacity Fee Study
March 12, 2026
9 Table 1-3 includes a summary of the current number of City users and their projected sewer flows based on the current tax roll water use data for FYE 2026.

Table 1-3 Summary of Current Users and Estimated Sewer Flow FYE2026 Rate Design Analysis: In September 2015, the City Council held a planning workshop to review the history of the sewer industry as well as the City's sewer rate structures. Included in this review were alternative rate structures to the City's current structure and alternate ways of estimating sewer flow for developing user rates. In addition, the cost allocation process was reviewed.

The outcome of this review was that the Council approved continuing with the City's current rate structures and methodologies. The current sewer rate structures meet industry and Federal Government (EPA) standards and follow Best Management Practices (BMP's) established by the State of California.

The rate of return is calculated differently from agency to agency. Some do not calculate a rate of return and instead bill all SFR and MFR at a flat billing rate and others use low winter month usage with a minimum amount that varies.

Low Winter Water Use
The low winter water use option is a formula that takes the lowest one or two months of water use in the winter billing periods and assumes that there is no irrigation that is occurring during that time.

The water used during that period is assumed to have 100% return to the sewer and then those lowest average months are billed for the whole year. This methodology then is sometimes Units of Service and Loadings FLOW:
(A) (B) (C)
User Group No. of
Accounts
Annual
Consumption
per User Class
Rate of
Return
Adjust for
Rate of Return
(HCF) (HCF)
Single Family 3,876 320,231 90.0% 288,208
Subtotal- Residential 3,876 320,231 288,208
Commercial
Rest/Bakeries/Mort./Groc. 97 18,190 90.0% 16,371
Small Commercial 154 12,352 90.0% 11,117
Car Wash/Laundries 11 11,942 90.0% 10,747
Public Agency/Institutional 21 13,209 90.0% 11,888
Heavy Commercial 12 7,786 90.0% 7,007
Mixed Use Light 12 2,310 90.0% 2,079
Mixed Use Heavy 2 520 90.0% 468
Navy 1 0 90.0% 0
Multi-Family 1,966 233,332 95.0% 221,665
Subtotal Non-Residential 2,276 299,641 281,343
TOTAL 6,152 619,872 569,551

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City of Imperial Beach
Sewer Service & Capacity Fee Study
March 12, 2026
10 accompanied by a minimum charge applied to capture vacancies due to rental turn over or absent owners.

As part of this study, Ardurra reviewed water usage from Cal Am and was not able to discern a lower winter water use period. Water use is not consistent throughout the year with many properties having random months of no water use. This is probably due to the high number of rental properties, vacation property owners with variable usage, and properties rented by military members who are regularly deployed for extended periods of time. With these issues, there could be properties that would actually pay more for wastewater service if there is a minimum charge.

Therefore, it is not recommended to make a change to low winter water usage option to calculate wastewater bills.

Flat Rate Billing
Flat rate billing has previously been considered by the City and can be done and be in conformance with EPA standards. But it does benefit high water users as low water users would carry a higher percentage of the costs. During the previous discussion, that approach was not preferred.

The City is continuing to send more wastewater to be treated than water used. The City’s CIP has been focused on limiting infiltration in the City’s main lines and mainline infiltration has decreased.

However, the City is still treating more wastewater than water used by their customers. Since wastewater treatment is the major element of the City’s rates, until the flows to the treatment plant are reduced, the costs will remain.

Rate of Return Billing
The City currently uses a percentage rate of return calculation to account for the water used and is discharged to the sewer collection system. The percentages used by commercial businesses are consistent with other agencies with most being 90% and multifamily residential (MFR) being 95%.

MFR properties often have a separate irrigation meter if there is significant landscaping. In Imperial Beach, many MFR properties have virtually no landscaping. Schools and City facilities fall into the Public Agency/Institutional classification, and their properties usually have separate irrigation meters.

The last study recommended increasing the City’s current rate of return for SFR from 75% to 90% which was implemented with the City’s current average billing for SFR with a 90% return to sewer percentage of 6.19 HCF. Average monthly billings by many agencies in San Diego County is 7 HCF for SFR. It is recommended the City maintain the rate of return percentage with this rate study for SFR and Public Agency/Institutional. This percentage is in line with industry averages of 80%-90% rate of return for SFR. Customers that are high irrigation users are encouraged to have a separate meter for their irrigation flows.

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City of Imperial Beach
Sewer Service & Capacity Fee Study
March 12, 2026
11 Flow Cap on Sewer Service Charges for SFR
There is currently no cap on water use. It was previously assumed that water usage above the cap would be due to irrigation, but the cap was removed with the prior rate study. With water conservation having remained, that assumption is still valid. The City has seen an increase in Accessory Dwelling Units (ADUs). The City is also projected to add more ADUs in the future. The current law requires that those properties be treated as SFR even though there may be more units on the property, there may and may not be a separate water meter. They will, however, tie into the existing sewer lateral of the current home. With more people on the property, it will add significantly more flow to the system. Given these changes and the opportunity for property owners to install irrigation meters if they wish to have lush landscaping, it is recommended that the cap continue to not be in place for the sewer flow calculation.

Summary
All classes of users will continue to be billed a base fee and a commodity fee based on their annual water usage with a calculated rate of return and sewage strength category. SFR and Public Agency/Institutional rate of return will remain at 90% in FY2027. The single-family user class will continue to not have a "cap" on their sewer service charge.

1.2 Overview of Options for Rate Case
Because of the very significant increases to the City from Metro in each of the next 3-5 years, the City has requested several options to be considered for this rate study, including extending the rates for up to five years through FY2031. A high-level summary of the revenue projected to be recovered, the associated O&M & CIP Budget and impact to residential rates is included below for each option. The estimated revenue amounts are based upon actual flows and billing amounts from FY2026 and may not exactly match flows and billing amounts for FY2027 when billing is completed due to water use variability.

Option 1: Full cost recovery in 3 years. This results in increases of 16%, 15% and 15% to both the base and the flow rates over the next three years. Table 1-4 includes a summary of the resultant rate costs for each customer category.

Existing FY26 Proposed FY27 Proposed FY28 Proposed FY29 O&M and CIP Budget 6,934,336$ 8,808,429$ 8,688,989$ 9,611,524$ Option 1 Base (% increase) 3% 16% 15% 15%
Commodity (% increase) 3% 16% 15% 15%
Monthly Flow (HCF) 6.88 6.88 6.88 6.88
Total Revenue Rates 6,615,957$ 7,674,510$ 8,825,687$ 10,149,540$ Interest & Audit results 729,674$ 78,028$ 200,000$ 200,000$ Delta ($) 411,295$ (1,055,891)$ 336,698$ 738,016$
SFR Monthly Fee 64.09$ 74.35$ 85.50$ 98.32$

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City of Imperial Beach
Sewer Service & Capacity Fee Study
March 12, 2026
12 Table 1-4 Comparison of Current versus Proposed Sewer User Rates Option 1 Option 2: Full Cost recovery in 5 years. This results in increases of 11%, 11%, 11%, 9%, 8% to both the base and flow rates over the next 5 years. Table 1-5 includes a summary of the resultant rate costs for each customer category.

Table 1-5 Comparison of Current versus Proposed Sewer User Rates Option 2 Option 1
Classes of Users
Base Charge
(5/8" Water
Meter)
Commodity
Rate
($ /HCF)
Base Charge
(5/8" Water
Meter)
Commodity
Rate
($ /HCF)
Base Charge
(5/8" Water
Meter)
Commodity
Rate
($ /HCF)
Base Charge
(5/8" Water
Meter)
Commodity
Rate
($ /HCF)
Single Family $269.43 $6.72 $312.54 $7.80 $359.42 $8.97 $413.33 $10.31 Non-Residential (Includes
Multi-family)
Rest/Bakeries/Mort./Groc. $269.43 $14.11 $312.54 $16.37 $359.42 $18.82 $413.33 $21.64 Small Commercial $269.43 $6.09 $312.54 $7.06 $359.42 $8.12 $413.33 $9.34 Car Wash/Laundries $269.43 $5.85 $312.54 $6.79 $359.42 $7.81 $413.33 $8.98 Public Agency/Institutional $269.43 $5.63 $312.54 $6.54 $359.42 $7.52 $413.33 $8.64 Heavy Commercial $269.43 $9.24 $312.54 $10.72 $359.42 $12.33 $413.33 $14.17 Mixed Use Light $269.43 $7.14 $312.54 $8.28 $359.42 $9.53 $413.33 $10.96 Mixed Use Heavy $269.43 $8.45 $312.54 $9.80 $359.42 $11.27 $413.33 $12.96 Navy $269.43 $7.88 $312.54 $9.14 $359.42 $10.52 $413.33 $12.09 Multi-family $269.43 $6.72 $312.54 $7.80 $359.42 $8.97 $413.33 $10.31 026 Actual Rates FYE 2027 Proposed Rates FYE 2028 Proposed Rates FYE 2029 Proposed RatesFYE 2 Existing FY26 Proposed FY27 Proposed FY28 Proposed FY29 Proposed FY30 Proposed FY31 O&M and CIP Budget 6,934,336$ 8,808,429$ 8,688,989$ 9,611,524$ 9,049,602$ 9,732,944$ Option 2 Base (% increase) 3% 11.0% 11.0% 11.0% 9.0% 8.0% Commodity (% increase) 3% 11.0% 11.0% 11.0% 9.0% 8.0%
Monthly Flow (HCF) 6.88 6.88 6.88 6.88 6.88 6.88
Total Revenue Rates 6,615,957$ 7,343,712$ 8,151,521$ 9,048,188$ 9,862,525$ 10,651,527$ Interest & Audit results 729,674$ 78,028$ 200,000$ 200,000$ 200,000 $ 200,000$ Delta ($) 411,295$ (1,386,689)$ (337,468)$ (363,336)$ 1,012,923$ 1,118,583$ SFR Monthly Fee 64.09$ 71.14$ 78.97$ 87.65$ 95.54$ 103.19$ Option 2
Classes of Users
Base Charge
(5/8" Water
Meter)
Commodity
Rate
($ /HCF)
Base Charge
(5/8" Water
Meter)
Commodity
Rate
($ /HCF)
Base Charge
(5/8" Water
Meter)
Commodity
Rate
($ /HCF)
Base Charge
(5/8" Water
Meter)
Commodity
Rate
($ /HCF)
Base Charge
(5/8" Water
Meter)
Commodity
Rate
($ /HCF)
Base Charge
(5/8" Water
Meter)
Commodity
Rate
($ /HCF)
Single Family $269.43 $6.72 $299.06 $7.46 $331.96 $8.28 $368.48 $9.20 $401.64 $10.02 $433.77 $10.83 Non-Residential (Includes
Multi-family)
Rest/Bakeries/Mort./Groc. $269.43 $14.11 $299.06 $15.66 $331.96 $17.38 $368.48 $19.30 $401.64 $21.03 $433.77 $22.71 Small Commercial $269.43 $6.09 $299.06 $6.76 $331.96 $7.50 $368.48 $8.32 $401.64 $9.07 $433.77 $9.80 Car Wash/Laundries $269.43 $5.85 $299.06 $6.50 $331.96 $7.21 $368.48 $8.01 $401.64 $8.73 $433.77 $9.43 Public Agency/Institutional $269.43 $5.63 $299.06 $6.25 $331.96 $6.94 $368.48 $7.71 $401.64 $8.40 $433.77 $9.07 Heavy Commercial $269.43 $9.24 $299.06 $10.26 $331.96 $11.38 $368.48 $12.64 $401.64 $13.77 $433.77 $14.88 Mixed Use Light $269.43 $7.14 $299.06 $7.93 $331.96 $8.80 $368.48 $9.77 $401.64 $10.65 $433.77 $11.50 Mixed Use Heavy $269.43 $8.45 $299.06 $9.38 $331.96 $10.41 $368.48 $11.56 $401.64 $12.60 $433.77 $13.61 Navy $269.43 $7.88 $299.06 $8.75 $331.96 $9.71 $368.48 $10.78 $401.64 $11.75 $433.77 $12.69 Multi-family $269.43 $6.72 $299.06 $7.46 $331.96 $8.28 $368.48 $9.20 $401.64 $10.02 $433.77 $10.83 026 Actual Rates FYE 2027 Proposed Rates FYE 2028 Proposed Rates FYE 2029 Proposed Rates FYE 2030 Proposed Rates FYE 2031 Proposed RatesFYE 2

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City of Imperial Beach
Sewer Service & Capacity Fee Study
March 12, 2026
13 Option 3: Cap increases to 9.5% for both the base and the flow rates for each of the next 5 years.

This results in a net loss to the sewer reserves of $1.2 million. Table 1-6 includes a summary of the resultant rate costs for each customer category.

Table 1-6 Comparison of Current versus Proposed Sewer User Rates Option 3 Option 4: Includes a 0% rate increase for the next three years for the base bills but also will include annually passing of the costs from Metro for wastewater treatment to the commodity or flow portion of the bills. This option does not use the updated rate model but rather keeps all information static from the last rate study and only updates the wastewater treatment component. The summary table below, however, uses the projected pass through needed and the associated O&M & CIP that matches the other options. The commodity portion of the bills includes Metro costs as well as a portion of all other costs to the system that are allocated on a line-by-line basis. This causes the increase needed to the commodity rate to drop to 46% versus the 54% increase to Metro costs.

The prior study had approximately $1 million set aside each year for reserves or CIP which matches the current expectation.

Existing FY26 Proposed FY27 Proposed FY28 Proposed FY29 Proposed FY30 Proposed FY31 O&M and CIP Budget 6,934,336$ 8,808,429$ 8,688,989$ 9,611,524$ 9,049,602$ 9,732,944$ Option 3 Base (% increase) 3% 9.5% 9.5% 9.5% 9.5% 9.5%
Commodity (% increase) 3% 9.5% 9.5% 9.5% 9.5% 9.5%
Monthly Flow (HCF) 6.88 6.88 6.88 6.88 6.88 6.88
Total Revenue Rates 6,615,957$ 7,244,473$ 7,932,698$ 8,686,304$ 9,511,503$ 10,415,096$ Interest & Audit results 729,674$ 78,028$ 200,000$ 200,000$ 200,000 $ 200,000$ Delta ($) 411,295$ (1,485,928)$ (556,291)$ (725,219)$ 661,901$ 882,152$ SFR Monthly Fee 64.09$ 70.18$ 76.85$ 84.15$ 92.14$ 100.90$ Option 3
Classes of Users
Base Charge
(5/8" Water
Meter)
Commodity
Rate
($ /HCF)
Base Charge
(5/8" Water
Meter)
Commodity
Rate
($ /HCF)
Base Charge
(5/8" Water
Meter)
Commodity
Rate
($ /HCF)
Base Charge
(5/8" Water
Meter)
Commodity
Rate
($ /HCF)
Base Charge
(5/8" Water
Meter)
Commodity
Rate
($ /HCF)
Base Charge
(5/8" Water
Meter)
Commodity
Rate
($ /HCF)
Single Family $269.43 $6.72 $295.02 $7.36 $323.05 $8.06 $353.74 $8.83 $387.34 $9.67 $424.14 $10.58 Non-Residential (Includes
Multi-family)
Rest/Bakeries/Mort./Groc. $269.43 $14.11 $295.02 $15.45 $323.05 $16.92 $353.74 $18.52 $387.34 $20.28 $424.14 $22.21 Small Commercial $269.43 $6.09 $295.02 $6.66 $323.05 $7.30 $353.74 $7.99 $387.34 $8.75 $424.14 $9.58 Car Wash/Laundries $269.43 $5.85 $295.02 $6.41 $323.05 $7.02 $353.74 $7.69 $387.34 $8.42 $424.14 $9.22 Public Agency/Institutional $269.43 $5.63 $295.02 $6.17 $323.05 $6.76 $353.74 $7.40 $387.34 $8.10 $424.14 $8.87 Heavy Commercial $269.43 $9.24 $295.02 $10.12 $323.05 $11.08 $353.74 $12.13 $387.34 $13.28 $424.14 $14.55 Mixed Use Light $269.43 $7.14 $295.02 $7.82 $323.05 $8.56 $353.74 $9.38 $387.34 $10.27 $424.14 $11.24 Mixed Use Heavy $269.43 $8.45 $295.02 $9.25 $323.05 $10.13 $353.74 $11.10 $387.34 $12.15 $424.14 $13.30 Navy $269.43 $7.88 $295.02 $8.63 $323.05 $9.45 $353.74 $10.35 $387.34 $11.33 $424.14 $12.41 Multi-family $269.43 $6.72 $295.02 $7.36 $323.05 $8.06 $353.74 $8.83 $387.34 $9.67 $424.14 $10.58 7 Proposed Rates FYE 2028 Proposed Rates FYE 2029 Proposed Rates FYE 2030 Proposed Rates FYE 2031 Proposed RatesFYE 2026 Actual Rates FYE 202 Existing FY26 Proposed FY27 Proposed FY28 Proposed FY29 O&M and CIP Budget 6,934,336$ 8,808,429$ 8,688,989$ 9,611,524$ Option 4 Base (% increase) 3 0.0% 0.0% 0.0%
Commodity (% increase) 3 46.0% -1.9% 14.0%
Monthly Flow (HCF) 6.88 6.88 6.88 6.88
Total Revenue Rates 6,615,957$ 8,766,601$ 8,636,908$ 9,574,385$ Interest & Audit results 729,674$ 78,028$ 200,000$ 200,000$ Delta ($) 411,295$ 36,200$ 147,919$ 162,862$
SFR Monthly Fee 64.09$ 83.25$ 82.09$ 90.44$

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City of Imperial Beach
Sewer Service & Capacity Fee Study
March 12, 2026
14 Note that for Option 4 the rate increase will be 0% for base and 0% commodity and a pass-through increase will be completed annually with actual bills received. The 2027 bill increase to the commodity rate has been calculated, but future year increases are estimates only. Table 1-7 includes a summary of the resultant rate costs for each customer category.

Table 1-7 Comparison of Current versus Proposed Sewer User Rates Option 4 It should be noted that 91% of the City's current users have either a 5/8" or 3/4" water meter and thus pay the average base rate as shown on the prior tables. Large water meters are used by multi- family users with many living units associated with the same water meters and large commercial properties. Table 1-8, 1-9, 1-10, and 1-11 shows the number of water meters by size as well as the projected rates for each size during the planning period for each option.

Table 1-8 Comparison of Current versus Proposed Base Rates by Meter Size – Option 1 If the rates are capped at 16%, 15% and 15% increase, below are the rates that various meter sizes would pay.

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City of Imperial Beach
Sewer Service & Capacity Fee Study
March 12, 2026
15 Table 1-9 Comparison of Current versus Proposed Base Rates by Meter Size – Option 2 If the rates are capped at 11% increase until 2030 and then capped at a 9% and 8% increase for the remaining two years, below are the rates that various meter sizes would pay.

Table 1-10 Comparison of Current versus Proposed Base Rates by Meter Size – Option 3 If the rates are capped at 9.5% increase, below are the rates that various meter sizes would pay.

Table 1-11 Comparison of Current versus Proposed Base Rates by Meter Size – Option 4 If the rates are capped at 0.0% increase, below are the rates that various meter sizes would pay. This does not include Metro pass-through fees which would vary on a yearly basis depending on treatment costs.

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City of Imperial Beach
Sewer Service & Capacity Fee Study
March 12, 2026
16 The average Imperial Beach single-family customer now uses 83 HCF annually. For rate-setting purposes, this is reduced by an updated rate of return to the sewer of 10% to convert water usage to a sewer flow of 74 HCF annually. This can further be converted to a monthly amount of 6.90 HCF and 6.20 HCF, respectively.

Figure 1-3 summarizes all San Diego Metro Member Agencies' comparative sewer user rates based on 7 HCF of water usage/sewer flow and a residential monthly base fee. Figure 1-4 summarizes the same metro agencies rates for 2026 including the proposed Imperial Beach rates.

It should be noted that some of the Metro agencies are in the process of updating their sewer user rates to include updated projects for the Pure Water Program or reduced water use due to conservation. There are some agencies that are not currently proposing any increases because they have large reserves or flat rates so that water conservation has not impacted on the revenue or they will draw down their reserves to system needs. Imperial Beach, however, has less than 12 months of reserves and wastewater flows have not dropped as much as water use has.

Figure 1-3 Metro Member Agencies Sewer Rate Comparison for FY2026 Using 7 HCF Monthly Water Use

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City of Imperial Beach
Sewer Service & Capacity Fee Study
March 12, 2026
17 1.3 Other Billing Notes
Due to the configuration of multiple types of residential units on one parcel, it is recommended that the City continue with their definition of a single-family residential unit. It could read as follows:
• Dwelling unit is one independent living facility in a building or buildings intended for or providing permanent residence. The presence of independent living facilities, for purposes of this designation, may be based on the existence of such facilities as:
o Kitchen facilities (room or space used, intended for, or designated for food preparation, cooking, and eating)
o Toilet facilities
o Bathing facilities
o Separate access from outdoors
o Lack of access from the interior of any other dwelling or structure • Accessory dwelling unit is either a detached or attached dwelling unit which provides complete, independent living facilities for one or more persons. It shall include permanent provisions for living, sleeping, eating, cooking, and sanitation on the same parcel as the primary unit is situated.

It is further noted that the City considers a duplex to be two single-family residences. A multi-family living unit would follow the definition of a dwelling unit, as described above, but would be a tri-plex or larger or more than two living units on a parcel. The City could base these definitions on a per parcel basis, not a per water meter basis, due to the inconsistencies in the installation of water meters.

This change would affect the base rates for these customers and should result in significant increases to the base revenue if implemented.

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City of Imperial Beach
Sewer Service & Capacity Fee Study
March 12, 2026
18 Section 2 - Capacity Fee Update
At the time of connection to a public agency's utility system, or at the expansion of existing units on a connection line, customers are typically charged a capacity fee. The capacity fee requires new users to pay for their share of costs to construct facilities required to provide their utility service or, in the case of increased density, their increased intensity of use. Revenues generated through capacity fees can be used to directly offset system expansion costs and/or for renewal and replacement capital projects. The use of capacity fee revenues to offset these CIP costs reduces the amount of revenue required from rates assessed to existing users. This way, capacity fee revenues, in effect, reimburse existing users (through lower rates) for costs they have incurred to build and maintain capacity for new users to connect to.

2.1 Overview of the Capacity Fee Rate
The 2021 rate study did a detailed analysis of the City’s Capacity fees and Council updated the Fee per the recommendations. These fees need to be updated regularly to reflect the true value of its capital facilities, to ensure that these fees are in accordance with current industry guidelines and practice, and to properly value the City's investment in the Metro System and create a capacity fee per equivalent dwelling unit (EDU2). The adopted capacity fee, including all cost factors, was set at $5,943 per EDU.

The San Diego Consumer Price Index between 2021 and November of 2025 has risen 25%. It is therefore recommended that the City’s Capacity fee be increased from $5,943 to $7,429. It is also recommended that the City include in their ordinance that the Capacity Fee be indexed to inflation and thus annual adjustments are made to keep the Capacity fee current. 2 One EDU is equivalent to the assumed gallons per day of a single-family residential user. Imperial Beach uses 232 gallons per day for a single-family residential user. All other users are assigned EDUs at the time they purchase a capacity fee in their proportional relationship to a single-family user

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City of Imperial Beach
Sewer Service & Capacity Fee Study
March 12, 2026
19 Section 3 - Recommendations
The City proposes to update its sewer service charges and capacity fees. This report includes four appendices to provide detailed data on the final rates. Appendix A, B, C and D contain the full output from the economic model used to create each user rate option. The following recommendations are presented for the Council's review, discussion, and potential adoption.

3.1 Sewer User Fee Recommendations

1. Update rate case for FYE2027-FYE2029 to reflect current budget and financial forecasts.

2. Update rate case for FYE2027-FYE2029 to reflect current users, use, and revenue requirement.

3. Maintain "pass-through" ordinance to protect the City from unknown future costs.

4. Review annual actual revenue to projected revenue to maintain financial stability should use patterns or revenue requirement change.

3.2 Capacity Fee Recommendations
Update the Capacity Fee for SFR to $7,429 per EDU and annually update it per the existing ordinance.

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APPENDIX A: Option 1

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City of Imperial Beach
Sewer Enterprise Fund
Actual Projected Proposed Proposed Proposed
FY25 FY26 FY27 FY28 FY29
Non - Operating Revenue 10 11 12 13 14
346.70-03 County Sewer Collections $ 6,335,895 $ 6,475,750 $ 8,766,601 $ 8,636,908 $ 9,574,385346.70-04 Sewer Fees-Special Bill $ - $ 131,480346.70-05 Sewer Capacity Fees $ - $ - $ - $ - $ - 346.70-07 Capacity Fees - ADU $ - $ - $ - $ - $ - 361.80-01 Allocated Interest $ - $ - $ - $ - $ - 361.80-02 Non-Allocated Interest $ - $ - $ - $ - $ - 361.80-03 Mrkt Value Investments $ 338,395 $ 200,000 $ 200,000 $ 200,000 $ 200,000361.83-04 Sale on Fixed Asset $ - $ - $ - $ - $ - 361.85-01 Other Cost Reimbursement $ - $ - $ - $ - $ - 361.90-08 Transfers in - Other Funds $ - $ - $ - $ - $ - 361.83-03 Miscellanous Revenue $ - $ - $ - $ - $ - 371.83-05 Navy Coastal Campus Project $ - $ - $ - $ - $ - $ 6,674,290 $ 6,807,230 $ 8,966,601 $ 8,836,908 $ 9,774,385 601-5060 SEWER ENTERPRISE FUND
Employee Costs
436.10-01 SALARIES FULL-TIME $ 512,900 $ 618,500 $ 616,600 $ 635,098 $ 654,151436.10-03 OVERTIME $ 2,900 $ 3,300 $ 3,100 $ 3,193 $ 3,289436.10-07 STAND-BY PAY $ - $ 20,000 $ 20,000 $ 20,600 $ 21,218436.10-08 AUTO ALLOWANCE $ 2,000 $ 6,400 $ 6,400 $ 6,592 $ 6,790436.10-08 CELL PHONE ALLOWANCE $ 2,500 $ 2,400 $ 2,700 $ 2,781 $ 2,864436.11-01 PERS-CITY PORTION $ 47,700 $ 55,300 $ 54,000 $ 55,620 $ 57,289436.11-02 PERS-EMPLOYEE PORTION $ - $ - $ - $ - $ - 436.11-03 SECTION 125 CAFETERIA $ 96,000 $ 147,200 $ 137,100 $ 141,213 $ 145,449436.11-04 LIFE INSURANCE $ 1,600 $ 1,600 $ 1,500 $ 1,545 $ 1,591436.11-05 UNEMPLOYMENT INSURANCE $ 2,900 $ 3,500 $ 3,400 $ 3,502 $ 3,607436.11-06 WORKER'S COMP INSURANCE $ 34,500 $ 41,400 $ 41,300 $ 42,539 $ 43,815436.11-07 FICA $ 38,400 $ 46,100 $ 45,800 $ 47,174 $ 48,589436.11-08 HEALTH REIMBURSEMENT $ - $ - $ - $ - $ - 436.11-10 FRINGE BENEFITS / PENSION EXPENSE $ - $ - $ - $ - $ - 436.11-11 OPEB EXPENSE $ - $ - $ - $ - $ - 436.11-12 HRA CONTRIBUTION $ - $ - $ - $ - $ - Other Costs436.20-06 PROFESSIONAL SERVICES $ 35,100 $ 93,000 $ 13,000 $ 13,390 $ 13,792436.20-21 NUISANCE ABATEMENT CHARGE $ - $ - $ - $ - $ - 436.20-23 SECURITY & ALARM $ 46,700 $ 20,800 $ 41,300 $ 42,539 $ 43,815436.21-01 TEMPORARY STAFFING $ - $ - $ - $ - $ - 436.21-04 TECHNICAL SERVICES $ 3,850,900 $ 3,675,534 $ 5,672,029 $ 5,488,497 $ 6,345,017436.21-23 TRAFFIC CONTROL $ - $ - $ - $ - $ - 436.25-02 RENT-EQUIPMENT $ - $ - $ - $ - $ - 436.26-03 PUBLIC WORKS ADMIN $ - $ - $ - $ - $ - 436.26-04 ABC-ADMIN SVC CHARGE $ 649,300 $ 662,300 $ 675,500 $ 695,765 $ 716,638436.26-05 ABC-TECHNOLOGY SVC CHARGE $ 34,900 $ 35,600 $ 36,300 $ 37,389 $ 38,511436.26-06 ABC-RISK MGMT SVC CHARGE $ 102,800 $ 104,900 $ 107,000 $ 110,210 $ 113,516436.26-07 ABC-FMP EQUIPMENT CHARGE $ 63,500 $ 64,800 $ 66,100 $ 68,083 $ 70,125436.26-08 ABC-FACILITIES CHARGE $ 4,100 $ 4,200 $ 4,300 $ 4,429 $ 4,562436.27-01 GAS & ELECTRIC (SDG&E) $ 73,900 $ 75,000 $ 78,800 $ 81,164 $ 83,599436.27-02 UTILITIES-WATER $ 52,500 $ 50,000 $ 52,500 $ 54,075 $ 55,697436.27-04 UTILITIES-TELEPHONE $ - $ - $ - $ - $ - Page 122 of 168 City of Imperial Beach
Sewer Enterprise Fund
Actual Projected Proposed Proposed Proposed
FY25 FY26 FY27 FY28 FY29
436.27-05 UTILITIES-CELL PHONES $ 2,500 $ 4,100 $ 4,100 $ 4,223 $ 4,350436.28-01 MAINTENANCE & REPAIR $ 73,905 $ 93,000 $ 55,000 $ 56,650 $ 58,350436.28-04 TRAVEL, TRAINING, MEETING $ 7,700 $ 15,000 $ 6,000 $ 6,180 $ 6,365436.28-09 POSTAGE & FREIGHT $ - $ 11,000 $ 5,500 $ 5,665 $ 5,835436.28-12 MEMBERSHIP DUES $ 2,300 $ 1,800 $ 1,800 $ 1,854 $ 1,910436.28-13 FEES & LICENSES $ 5,500 $ 7,600 $ 7,800 $ 8,034 $ 8,275436.29-04 OTHER SERVICES & CHARGES $ 17,000 $ 17,000 $ 17,000 $ 17,510 $ 18,035436.29-06 LOSS ON SALE $ - $ - $ - $ - $ - 436.30-02 OPERATING SUPPLIES $ 46,200 $ 30,000 $ 30,000 $ 30,900 $ 31,827436.30-22 SMALL TOOLS/NON-CAPITAL $ 2,500 $ 2,500 $ 2,500 $ 2,575 $ 2,652436.50-04 EQUIPMENT $ 63,980 $ 65,000 $ - $ - $ - 436.00-00 REBUILD OPERATIONS RESERVE $ - $ - $ - $ - $ - 436.70-01 DEPRECIATION EXPENSE $ - $ - 436.90-01 TRANSFER OUT $ - $ - $ - $ - $ - 419.70-03 AMORTIZATION EXPENSE (GASB 96) $ - $ - $ - $ - $ - TOTAL SEWER ENTERPRISE FUND $ 5,876,685 $ 5,978,834 $ 7,808,429 $ 7,688,989 $ 8,611,524 TOTAL O&M $ 5,876,685 $ 5,978,834 $ 7,808,429 $ 7,688,989 $ 8,611,524Capital Costs Transfer to Capital Reserve for CIP Funding $ 1,035,906 $ 955,502 $ 1,000,000 $ 1,000,000 $ 1,000,000TOTAL CAPITAL RESERVE $ 1,035,906 $ 955,502 $ 1,000,000 $ 1,000,000 $ 1,000,000TOTAL O&M AND CIP FUNDING $ 6,912,591 $ 6,934,336 $ 8,808,429 $ 8,688,989 $ 9,611,524 Transfers
Establish Minimum Capital Reserve Fund $ - $ - $ - $ - $ - Additional Operating ReservesTOTAL TRANSFERS $ - $ - $ - $ - $ - TOTAL NONOPERATING EXPENDITURES $ 1,035,906 $ 955,502 $ 1,000,000 $ 1,000,000 $ 1,000,000FLOW STABILIZATION RESERVES $ - $ - $ - RESERVES $ - $ - $ - $ - FLOW STABILIZATION RESERVES TOTAL REVENUE REQUIREMENTS $ 238,301 $ 127,106 $ (158,172) $ (147,919) $ (162,862)TOTAL BUDGET PRIOR TO TRANSFERS $ 238,301 $ 127,106 $ (158,172) $ (147,919) $ (162,862)

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City of Imperial Beach
FY 26 Base Year Model
Step 2 -- Determination of Unit Costs
Actual
FY25
Actual
FY26
Proposed
FY27
Proposed
FY28
Proposed
FY29
Cost Category
Unit Cost Unit Cost Unit Cost Unit Cost Unit Cost

1. Customer Related Costs $ 405,157 $ 460,660 $ 427,280 $ 440,098 $ 453,301 Number of Customers 6,120 6,152 6,152 6,152 6,152
Unit Cost ($ / Customer) $ 91.62 $ 94.37 $ 109.47 $ 125.89 $ 144.78

2. Capacity Related Costs $ 1,530,846 $ 1,629,401 $ 1,568,200 $ 1,600,246 $ 1,633,253 Number of Hydraulic Equivalencies 7,362 7,362 7,362 7,362 7,362 Unit Cost $ 169.95 $ 175.05 $ 203.06 $ 233.52 $ 268.55
Total Fixed Charge Based on Hydraulic Meters $ 261.58 $ 269.43 $ 312.53 $ 359.41 $ 413.32 Accounts 6,120 6,152 6,152 6,152 6,152
Base Charge (Fixed costs divided by total accounts) $ 316.34 $ 339.74 $ 324.36 $ 331.66 $ 339.17

3. Collection System Volume Related Costs $ 1,125,689 $ 1,168,741 $ 1,140,920 $ 1,160,148 $ 1,179,952 Annual Flow (HCF) 539,387 569,551 569,551 569,551 569,551 Unit Cost ($ / HCF) $ 1.28 $ 1.31 $ 1.52 $ 1.75 $ 2.02

4. Treatment Plant - Wastewater Strength Related
$ 3,850,900 $ 3,675,534 $ 5,672,029 $ 5,488,497 $ 6,345,017 Parameter
Allocation %'s
Flow (HCF) 49.9% $ 1,921,599 $ 1,834,091 $ 2,830,342 $ 2,738,760 $ 3,166,163 BOD (LBS.) 23.6% $ 908,812 $ 867,426 $ 1,338,599 $ 1,295,285 $ 1,497,424 SS (LBS.) 26.5% $ 1,020,489 $ 974,017 $ 1,503,088 $ 1,454,452 $ 1,681,430 100.00%
Annual Flow (HCF) 539,387 569,551 569,551 569,551 569,551 Pounds of BOD (lbs) 50.1% 748,268 790,076 790,076 790,076 790,076 Pounds of SS (ibs) 705,738 744,970 744,970 744,970 744,970 Unit Cost ($ / HCF) $ 2.88 $ 2.97 $ 3.44 $ 3.96 $ 4.55
Unit Cost ($ / lb) $ 1.13 $ 1.16 $ 1.35 $ 1.55 $ 1.78
Unit Cost ($ / lb) $ 1.24 $ 1.28 $ 1.49 $ 1.71 $ 1.97
Total Revenue Requirement For Rates $ 6,912,591 $ 6,934,336 $ 8,808,429 $ 8,688,989 $ 9,611,524 Add ___Revenue $ - $ - $ - $ - $ -
Add Fog Program Revenue $ - $ - $ - $ - $ -
Total $ 6,912,591 $ 6,934,336 $ 8,808,429 $ 8,688,989 $ 9,611,524 Check - - - - -

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City of Imperial Beach
FY26 Base Year Model
Step 3 - Sewer User Rate Calculation by Fund and Cost
Actual FY25 Customer Capacity Volume (Flow)
Flow BOD SS
Unit Cost Unit Cost Unit Cost Unit Cost Unit Cost Unit Cost No. of Meters
Hydraulic
Equivalent
Meters
Annual Flow
Adj. for Rate of
Return
BOD
Annual Load
SS
Annual Load
($/ Cust) ($/ Hyd Eq Meter) ($/HCF) ($/HCF) ($/lb.) ($/lb.) User Group (HCF) (lbs) (lbs) $ 91.62 $ 169.95 $ 1.28 $ 2.88 $ 1.13 $ 1.24 Total Annual Revenue Required
Single Family 3,857 4,543 264,604 330,373 330,373 353,389$ 772,044$ 337,575$ 761,789$ 372,820$ 411,061$ 3,008,679$ Subtotal- Residential 3,857 4,543 264,604 330,373 330,373 353,389$ 772,044$ 337,575$ 761,789$ 372,820$ 411,061$ 3,008,679$ Rest/Bakeries/Mort./Groc. 91 80 15,390 96,076 57,646 8,338$ 13,653$ 19,634$ 44,307$ 108,421$ 71,725$ 266,078$ Small Commercial 155 144 10,190 9,542 9,542 14,202$ 24,473$ 13,000$ 29,337$ 10,768$ 11,873$ 103,653$ Car Wash/Laundries 12 9 11,290 10,573 7,753 1,099$ 1,473$ 14,404$ 32,505$ 11,931$ 9,647$ 71,059$ Public Agency/Institutional 22 6 10,574 8,581 6,601 2,016$ 1,020$ 13,490$ 30,441$ 9,684$ 8,213$ 64,863$ Heavy Commercial 12 43 7,200 17,978 17,978 1,099$ 7,251$ 9,185$ 20,727$ 20,288$ 22,369$ 80,920$ Mixed Use Light 12 52 1,815 2,040 3,173 1,099$ 8,838$ 2,316$ 5,226$ 2,302$ 3,948$ 23,729$ Mixed Use Heavy 2 2 330 928 495 183$ 283$ 422$ 951$ 1,048$ 616$ 3,503$ Navy 1 0 0 0 0 92$ -$ 0$ 0$ 0$ 0$ 92$
Multi-Family 1,956 2,484 217,994 272,177 272,177 179,214$ 422,222$ 278,111$ 627,599$ 307,148$ 338,653$ 2,152,947$ Subtotal Non-Residential 2,263 2,820 274,783 417,896 375,366 207,343$ 479,214$ 350,561$ 791,095$ 471,588$ 467,043$ 2,766,843$ Total 6,120 7,362 539,387 748,268 705,738 $ 560,732 $ 1,251,258 $ 688,136 $ 1,552,884 $ 844,408 $ 878,105 $ 5,775,522 Check (Should = 0) - - - - 155,574.90 (279,588)$ (437,553)$ (368,715)$ (64,404)$ (142,384)$ (1,137,069)$ Projected FY26 Customer Capacity Volume (Flow)
Flow BOD SS
Unit Cost Unit Cost Unit Cost Unit Cost Unit Cost Unit Cost No. of Meters
Hydraulic
Equivalent
Meters
Annual Flow
Adj. for Rate of
Return
BOD
Annual Load
SS
Annual Load
($/ Cust) ($/ Hyd Eq Meter) ($/HCF) ($/HCF) ($/lb.) ($/lb.) User Group (HCF) (lbs) (lbs) $ 94.37 $ 175.05 $ 1.31 $ 2.97 $ 1.16 $ 1.28 Total Annual Revenue Required
Single Family 3,876 4,543 288,208 359,844 359,844 365,784$ 795,206$ 378,719$ 854,638$ 418,260$ 461,163$ 3,273,770$ Subtotal- Residential 3,876 4,543 288,208 359,844 359,844 365,784$ 795,206$ 378,719$ 854,638$ 418,260$ 461,163$ 3,273,770$ Rest/Bakeries/Mort./Groc. 97 80 16,371 102,199 61,319 9,154$ 14,063$ 21,512$ 48,545$ 118,789$ 78,584$ 290,647 $ Small Commercial 154 144 11,117 10,410 10,410 14,533$ 25,208$ 14,608$ 32,966$ 12,100$ 13,341$ 112,757$ Car Wash/Laundries 11 9 10,747 10,064 7,380 1,038$ 1,517$ 14,123$ 31,870$ 11,698$ 9,458$ 69,704$ Public Agency/Institutional 21 6 11,888 9,648 7,422 1,982$ 1,050$ 15,622$ 35,253$ 11,214$ 9,511$ 74,632 $ Heavy Commercial 12 43 7,007 17,498 17,498 1,132$ 7,469$ 9,208$ 20,779$ 20,338$ 22,425$ 81,351$ Mixed Use Light 12 52 2,079 2,336 3,634 1,132$ 9,103$ 2,732$ 6,165$ 2,715$ 4,657$ 26,505$ Mixed Use Heavy 2 2 468 1,315 702 189$ 292$ 615$ 1,388$ 1,529$ 899$ 4,912$ Navy 1 0 0 0 0 94$ -$ 0$ 0$ 0$ 0$ 94$
Multi-Family 1,966 2,484 221,665 276,761 276,761 185,534$ 434,889$ 291,278$ 657,314$ 321,690$ 354,687$ 2,245,393$ Subtotal Non-Residential 2,276 2,820 281,343 430,232 385,126 214,790$ 493,590$ 369,698$ 834,281$ 500,075$ 493,563$ 2,905,996$ Total 6,152 7,362 569,551 790,076 744,970 $ 580,574 $ 1,288,796 $ 748,417 $ 1,688,919 $ 918,335 $ 954,726 $ 6,179,766 Check (Should = 0) - - - - 119,913.74 (340,605)$ (420,324)$ (145,173)$ 50,909$ (19,291)$ (754,570)$ Strength (Treatment)
Strength (Treatment)

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City of Imperial Beach
FY26 Base Year Model
Step 3 - Sewer User Rate Calculation by Fund and Cost
Proposed FY27 Customer Capacity Volume (Flow)
Flow BOD SS
Unit Cost Unit Cost Unit Cost Unit Cost Unit Cost Unit Cost No. of Meters
Hydraulic
Equivalent
Meters
Annual Flow
Adj. for Rate of
Return
BOD
Annual Load
SS
Annual Load
($/ Cust) ($/ Hyd Eq Meter) ($/HCF) ($/HCF) ($/lb.) ($/lb.) User Group (HCF) (lbs) (lbs) $ 109.47 $ 203.06 $ 1.52 $ 3.44 $ 1.35 $ 1.49 Total Annual Revenue Required
Single Family 3,876 4,543 288,208 359,844 359,844 424,310$ 922,438$ 439,314$ 991,380$ 485,182$ 534,949$ 3,797,573$ Subtotal- Residential 3,876 4,543 288,208 359,844 359,844 424,310$ 922,438$ 439,314$ 991,380$ 485,182$ 534,949$ 3,797,573$ Rest/Bakeries/Mort./Groc. 97 80 16,371 102,199 61,319 10,619$ 16,313$ 24,954$ 56,312$ 137,795$ 91,158$ 337,150$ Small Commercial 154 144 11,117 10,410 10,410 16,859$ 29,241$ 16,946$ 38,241$ 14,036$ 15,476$ 130,798$ Car Wash/Laundries 11 9 10,747 10,064 7,380 1,204$ 1,760$ 16,382$ 36,969$ 13,570$ 10,972$ 80,857$ Public Agency/Institutional 21 6 11,888 9,648 7,422 2,299$ 1,218$ 18,121$ 40,893$ 13,009$ 11,033$ 86,573$ Heavy Commercial 12 43 7,007 17,498 17,498 1,314$ 8,664$ 10,681$ 24,104$ 23,593$ 26,013$ 94,367$ Mixed Use Light 12 52 2,079 2,336 3,634 1,314$ 10,559$ 3,169$ 7,151$ 3,150$ 5,402$ 30,746$ Mixed Use Heavy 2 2 468 1,315 702 219$ 338$ 714$ 1,611$ 1,774$ 1,043$ 5,698$ Navy 1 0 0 0 0 109$ -$ 0$ 0$ 0$ 0$ 110$
Multi-Family 1,966 2,484 221,665 276,761 276,761 215,220$ 504,471$ 337,883$ 762,485$ 373,160$ 411,437$ 2,604,656$ Subtotal Non-Residential 2,276 2,820 281,343 430,232 385,126 249,156$ 572,564$ 428,850$ 967,766$ 580,087$ 572,533$ 3,370,956$ Total 6,152 7,362 569,551 790,076 744,970 $ 673,466 $ 1,495,003 $ 868,164 $ 1,959,146 $ 1,065,269 $ 1,107,482 $ 7,168,528 Check (Should = 0) - - - - 246,185.54 (73,197)$ (272,756)$ (871,197)$ (273,330)$ (395,606)$ (1,639,901)$ Proposed FY28 Customer Capacity Volume (Flow)
Flow BOD SS
Unit Cost Unit Cost Unit Cost Unit Cost Unit Cost Unit Cost No. of Meters
Hydraulic
Equivalent
Meters
Annual Flow
Adj. for Rate of
Return
BOD
Annual Load
SS
Annual Load
($/ Cust) ($/ Hyd Eq Meter) ($/HCF) ($/HCF) ($/lb.) ($/lb.) User Group (HCF) (lbs) (lbs) $ 125.89 $ 233.52 $ 1.75 $ 3.96 $ 1.55 $ 1.71 Total Annual Revenue Required
Single Family 3,876 4,543 288,208 359,844 359,844 $ 487,956 $ 1,060,804 $ 505,211 $ 1,140,087 $ 557,959 $ 615,191 $ 4,367,209 Subtotal- Residential 3,876 4,543 288,208 359,844 359,844 $ 487,956 $ 1,060,804 $ 505,211 $ 1,140,087 $ 557,959 $ 615,191 $ 4,367,209 Rest/Bakeries/Mort./Groc. 97 80 16,371 102,199 61,319 $ 12,211 $ 18,759 $ 28,697 $ 64,759 $ 158,465 $ 104,831 $ 387,723 Small Commercial 154 144 11,117 10,410 10,410 $ 19,387 $ 33,627 $ 19,488 $ 43,977 $ 16,142 $ 17,798 $ 150,418 Car Wash/Laundries 11 9 10,747 10,064 7,380 $ 1,385 $ 2,024 $ 18,840 $ 42,515 $ 15,605 $ 12,617 $ 92,985 Public Agency/Institutional 21 6 11,888 9,648 7,422 $ 2,644 $ 1,401 $ 20,839 $ 47,027 $ 14,960 $ 12,688 $ 99,559 Heavy Commercial 12 43 7,007 17,498 17,498 $ 1,511 $ 9,964 $ 12,283 $ 27,719 $ 27,131 $ 29,914 $ 108,522 Mixed Use Light 12 52 2,079 2,336 3,634 $ 1,511 $ 12,143 $ 3,644 $ 8,224 $ 3,622 $ 6,213 $ 35,358 Mixed Use Heavy 2 2 468 1,315 702 $ 252 $ 389 $ 821 $ 1,852 $ 2,040 $ 1,199 $ 6,553 Navy 1 0 0 0 0 $ 126 $ - $ 0 $ 0 $ 0 $ 0 $ 126
Multi-Family 1,966 2,484 221,665 276,761 276,761 $ 247,503 $ 580,142 $ 388,565 $ 876,857 $ 429,135 $ 473,152 $ 2,995,354 Subtotal Non-Residential 2,276 2,820 281,343 430,232 385,126 $ 286,529 $ 658,449 $ 493,177 $ 1,112,930 $ 667,099 $ 658,413 $ 3,876,599 Total 6,152 7,362 569,551 790,076 744,970 $ 774,485 $ 1,719,253 $ 998,389 $ 2,253,017 $ 1,225,059 $ 1,273,604 $ 8,243,808 Check (Should = 0) - - - - 334,386.97 119,007$ (161,759)$ (485,743)$ (70,227)$ (180,847)$ (445,181)$ Strength (Treatment)
Strength (Treatment)

Page 126 of 168 ends

Imperial Beach City CouncilMay 6, 2026

Imperial Beach City Council
May 6, 2026