Lancaster City Council
June 10, 2025

CITY OF LANCASTER

NOTES TO BASIC FINANCIAL STATEMENTS
JUNE 30, 2024

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NOTE 8 LONG-TERM LIABILITIES (CONTINUED)
Governmental Activities (Continued)
Section 108 Notes (Continued)
Series 2015-A2
On June 30, 2004, the City issued $1,500,000 of US Government Guaranteed Notes, Series 2004-A, guaranteed by the Secretary of Housing and Urban Development. The City has pledged as security for repayment of the notes from (a) future entitlements that the City may become eligible for under Section 108 of Title I of the Housing and Community Development Act of 1974 and (b) program income. During fiscal year 2015-2016, the City refinanced the 2004 Series notes at a lower interest rate by issuing Series 2015-A2 notes. The notes mature from 2006-2024 and bear varying rates of interest. The principal balance outstanding as of June 30, 2024, was $106,000.

The annual requirements to amortize the Section 108 Notes outstanding indebtedness as of June 30, 2024, are as follows:

Year Ending June 30,Principal Interest Total2025 106,000$ 1,510$ 107,510$ Equipment Agreements Payable
On March 1, 2011, the City entered into an equipment purchase agreement for various capital improvements including lighting upgrades, athletic field lighting upgrades, HVAC system replacement, plumbing fixture upgrades, irrigation weather stations, and solar hot water heating. The total cost of the equipment acquired under the agreement was $1,600,000. The financing was obtained from Municipal Finance Corporation on March 1, 2011, for $1,600,000 with an interest rate of 4.35% per annum and annual payments of $146,341 through the end of the lease (March 2026). The outstanding balance at June 30, 2024, is $277,437.

The future payments debt service payments are as follows:

Year Ending June 30,Principal Interest Total2025 135,733$ 10,609$ 146,342$ 2026 141,704 4,657 146,361 Total 277,437$ 15,266$ 292,703$ Loans
In January 2011, the City entered into a loan agreement with the State of California Energy Resources Conservation and Development Commission for a loan of $1,469,146 to be used for energy savings projects consisting of athletic field lighting upgrades, HVAC retrofit, weather station installation, and solar hot water. The loan is at an interest rate of 3%.

Principal, together with interest thereon, is due and payable in semiannual installments beginning on December 22, 2012, through December 22, 2025. The outstanding balance at June 30, 2024, is $201,434.

CITY OF LANCASTER

NOTES TO BASIC FINANCIAL STATEMENTS
JUNE 30, 2024

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NOTE 8 LONG-TERM LIABILITIES (CONTINUED)
Governmental Activities (Continued)
Loans (Continued)
The annual requirements to amortize the outstanding indebtedness as of June 30, 2024, are as follows:

Year Ending June 30,Principal Interest Total2025 132,649$ 5,030$ 137,679$ 2026 68,785 1,020 69,805 Total 201,434$ 6,050$ 207,484$ In December 2021, the City entered into a promissory note in the amount of $5,870,000 for the purchase of land. The note bears interest at 5.9% per annum, with interest due and payable beginning December 2022. The entire principal balance of the note matures on December 27, 2026. The outstanding balance at June 30, 2024, is $5,870,000.

Assessment Revenue Bonds
On October 26, 2016, the Lancaster Financing Authority issued $14,250,000 of 2016 Assessment Revenue Streetlights Acquisition Bonds. These bonds were used to finance the purchase of streetlights throughout the City. Interest on these bonds is due semiannually on March 2 and September 2 of each year, commencing March 2, 2017. Interest rates vary from 2% to 4%. The principal portion of these bonds is payable from September 2, 2017, to September 2, 2036. The outstanding balance at June 30, 2024, is $10,250,000.

The bond indenture requires the City to maintain a bond reserve in the amount of $975,606.

To satisfy this requirement, the City purchased as municipal bond insurance policy. The annual requirements to amortize the outstanding indebtedness as of June 30, 2024, are as follows:

Year Ending June 30,Principal Interest Total2025 640,000$ 333,156$ 973,156$ 2026 660,000 313,656 973,656 2027 680,000 293,556 973,556 2028 700,000 269,356 969,356 2029 725,000 240,856 965,856 2030 - 2034 4,070,000 771,513 4,841,513 2035 - 2037 2,775,000 131,953 2,906,953 Total 10,250,000$ 2,354,046$ 12,604,046$

CITY OF LANCASTER

NOTES TO BASIC FINANCIAL STATEMENTS
JUNE 30, 2024

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NOTE 8 LONG-TERM LIABILITIES (CONTINUED)
Governmental Activities (Continued)
Lease Revenue Bonds
Public Improvements Project, Issue of 2018
On December 1, 2018, the Lancaster Financing Authority issued $14,955,000 of Lease Revenue Bonds, Series 2018, Public Improvements Project Bonds. These bonds were issued to finance improvements to City facilities. Interest on these bonds is due semiannually on May 1 and November 1 of each year, commencing May 1, 2019.

Interest rates vary from 3% to 5%. The principal portion of these bonds is payable from May 1, 2019 to May 1, 2048. The outstanding balance at June 30, 2024, is $12,950,000.

The bond indenture requires the City to maintain a bond reserve in equal to the maximum annual debt service. The City purchased as reserve body insurance policy to satisfy this requirement. The annual requirements to amortize the outstanding indebtedness as of June 30, 2024, are as follows:

Year Ending June 30,Principal Interest Total2025 320,000$ 529,881$ 849,881$ 2026 330,000 520,281 850,281 2027 345,000 503,781 848,781 2028 365,000 486,531 851,531 2029 385,000 468,281 853,281 2030 - 2034 2,210,000 2,041,963 4,251,963 2035 - 2039 2,675,000 1,577,719 4,252,719 2040 - 2044 3,235,000 1,015,200 4,250,200 2045 - 2048 3,085,000 314,800 3,399,800 Total 12,950,000$ 7,458,437$ 20,408,437$ Street Improvements Project, Issue of 2019
On October 1, 2019, the Lancaster Financing Authority issued $48,405,000 of Lease Revenue Bonds, Series 2019, Measure M & R Street Improvements Project Bonds.

These bonds were issued to finance certain local roadway and street improvements.

Interest on these bonds is due semiannually on, December 1 and June 1 of each year, commencing May 1, 2020. Interest rates vary from 3% to 4%. The principal portion of these bonds is payable from May 1, 2020 to May 1, 2049. The outstanding balance at June 30, 2024, is $43,870,000.

The bond indenture requires the City to maintain a bond reserve in equal to the maximum annual debt service. The City purchased as reserve body insurance policy to satisfy this requirement. The bonds are payable from the revenues pledged, which consist of:

CITY OF LANCASTER

NOTES TO BASIC FINANCIAL STATEMENTS
JUNE 30, 2024

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NOTE 8 LONG-TERM LIABILITIES (CONTINUED)
Governmental Activities (Continued)
Lease Revenue Bonds (Continued)
Street Improvements Project, Issue of 2019 (Continued)
 all Measure M Receipts, which consist of certain amounts received by the City from 0.5% retail transactions and use tax that is collected by the County, to the extent that the applicable Project constitutes a Measure M Project; and all Measure R Receipts, which consist of certain amounts received by the City from

0.5% retail transactions and use tax that is collected by the County through June 30, 2039, to the extent that the applicable Project constitutes a Measure R Project

The annual requirements to amortize the outstanding indebtedness as of June 30, 2024, are as follows:

Year Ending June 30,Principal Interest Total2025 865,000$ 1,837,300$ 2,702,300$ 2026 905,000 1,794,050 2,699,050 2027 950,000 1,748,800 2,698,800 2028 1,000,000 1,701,300 2,701,300 2029 1,050,000 1,651,300 2,701,300 2030 - 2034 6,085,000 7,426,500 13,511,500 2035 - 2039 7,480,000 6,028,200 13,508,200 2040 - 2044 11,255,000 4,282,400 15,537,400 2045 - 2049 14,280,000 1,758,400 16,038,400 Total 43,870,000$ 28,228,250$ 72,098,250$ Settlement Agreement
In September 2015, the City entered into a settlement agreement for $2,400,000. The terms of the agreement allow for payments of the settlement in annual installments of $200,000 beginning on September 1, 2015, through August 1, 2026. The outstanding balance at June 30, 2024, is $600,000.

Business-Type Activities
Changes in long-term liabilities for the business-type activities for the year ended June 30, 2024, are as follows:

Balance Balance Due Due in More ThanJuly 1, 2023 Additions Deletions June 30, 2024 One Year One YearOther Debt:Taxable Revenue RefundingBonds, Series 2021 17,940,000$ -$ 785,000$ 17,155,000$ 830,000$ 16,325,000$ Unamortized Bond Discount (323,927) - 23,454 (300,473) - (300,473) Total Business-Type Activities 17,616,073$ -$ 808,454$ 16,854,527$ 830,000$ 16,024,527$

CITY OF LANCASTER

NOTES TO BASIC FINANCIAL STATEMENTS
JUNE 30, 2024

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NOTE 8 LONG-TERM LIABILITIES (CONTINUED)
Business-Type Activities (Continued)
2012A Solar Renewable Energy Revenue Bonds
On May 17, 2012, the Lancaster Power Authority issued $26,895,000 of 2012A Solar Renewable Energy Revenue Bonds. These bonds were used to finance the prepayment for specified supply of electricity from a 7,319.98 DC kW capacity system. The 2012A Solar Renewable bonds were refunded in advance with the proceeds from the Taxable Revenue Refunding Bonds, Series 2021.

Taxable Revenue Refunding Bonds, Series 2021
On October 1, 2021, the Lancaster Power Authority issued $19,305,000 of Taxable Revenue Refunding Bonds, Series 2021. These bonds were used advance refund the 2012A Solar Renewable Energy Revenue Bonds, purchase a surety bonds for the reserve account, purchase a municipal bond insurance policy and pay costs of issuance. Principal on the bonds is due annually on November 1 and interest payments are due November 1 and April 1 of each year. The advance refunding resulted in cash flow difference of $2.88 million and present value savings of 2.47 million.

The annual requirements to amortize the outstanding indebtedness as of June 30, 2024, are as follows:

Year Ending June 30,Principal Interest Total2025 830,000$ 373,225$ 1,203,225$ 2026 945,000 364,041 1,309,041 2027 1,005,000 351,510 1,356,510 2028 1,070,000 335,622 1,405,622 2029 1,135,000 315,825 1,450,825 2030 - 2034 6,885,000 1,169,897 8,054,897 2035 - 2037 5,285,000 231,867 5,516,867 Total 17,155,000$ 3,141,987$ 20,296,987$

CITY OF LANCASTER

NOTES TO BASIC FINANCIAL STATEMENTS
JUNE 30, 2024

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NOTE 8 LONG-TERM LIABILITIES (CONTINUED)
Leases
The City leases equipment as well as certain operating and office facilities for various terms under long-term, noncancelable lease agreements. The leases expire at various dates through fiscal year 2027 - 2028.

Total future minimum lease payment are as follows:

Year Ending June 30,Principal Interest Total2025 264,918$ 18,614$ 283,532$ 2026 125,199 9,147 134,346 2027 109,909 3,144 113,053 2028 10,015 55 10,070 Total Minimum Lease Payments 510,041$ 30,960$ 541,001$ Governmental Activities

Right-to-use assets acquired through outstanding leases are shown below, by underlying asset class.

Governmental ActivitiesBuilding43,561$ Equipment340,021 Vehicles569,901 Less: Accumulated Amortization(438,995) Total514,488$ Subscription-Based Information Technology Arrangements
The City has entered into subscription based-information technology arrangements (SBITAs) for two software applications. The SBITA arrangements expire at various dates through 2026 and provide for renewal options.

As of June 30, 2024, SBITA assets and the related accumulated amortization totaled $3,976,348 and $1,794,826, respectively.

The future subscription payments under SBITA agreements are as follows:

Year Ending June 30,Principal Interest Total2025 264,918$ 18,614$ 283,532$ 2026 125,199 9,147 134,346 2027 109,909 3,144 113,053 2028 10,015 55 10,070 Total Minimum Lease Payments 510,041$ 30,960$ 541,001$ Governmental Activities

CITY OF LANCASTER

NOTES TO BASIC FINANCIAL STATEMENTS
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NOTE 9 DEFINED BENEFIT PENSION PLANS
The following is a summary of pension-related items for the year ended June 30, 2024:

Deferred Deferred PensionPension Outflows of Inflows of (Income)Liability Resources Resources ExpenseCalPERS Miscellaneous 77,965,648$ 23,449,144$ (1,016,958)$ 14,273,087$ PARS 4,164,083 1,063,162 (604,564) 267,240 Total 82,129,731$ 24,512,306$ (1,621,522)$ 14,540,327$ A. Public Employees Retirement System (CalPERS)
General Information About the Pension Plan
Plan Description
All qualified regular and probationary employees are eligible to participate in the City’s Miscellaneous Plan, agent multiemployer defined benefit pension plan administered by the California Public Employees’ Retirement System (CalPERS).

Benefit provisions under the Miscellaneous Plan are established by state statute and City resolution. CalPERS issues publicly available reports that include a full description of the pension plans regarding benefit provisions, assumptions, and membership information that can be found on the CalPERS website.

Benefits Provided
CalPERS provides service retirement and disability benefits, annual cost-of-living adjustments, and death benefits to plan members, who must be public employees and beneficiaries. Benefits are based on years of credited service, equal to one year of full-time employment. Members with five years of total service are eligible to retire at age 50 to 62 with statutorily reduced benefits. All members are eligible for nonindustrial disability benefits after five years of service. The death benefit is one of the following: the Basic Death Benefit, the 1957 Survivor Benefit, or the Optional Settlement 2W Death Benefit. The cost-of-living adjustments for each plan are applied as specified by the Public Employees’ Retirement Law.

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NOTE 9 DEFINED BENEFIT PENSION PLANS (CONTINUED)
A. Public Employees Retirement System (CalPERS) (Continued) General Information about the Pension Plan (Continued)
Benefits Provided (Continued)
The Miscellaneous Plan’s provisions and benefits in effect at year ended June 30, 2024, are summarized as follows:

Classic Members Classic Members New MembersHired Prior to Hired On or After Hired On or AfterHire Date January 1, 2013 January 1, 2013 January 1, 2013Benefit Formula 2.7% @ 55 2.0% @ 60 2.0% @ 62Benefit Vesting Schedule 5 Years of Service 5 Years of Service 5 Years of ServiceBenefit Payments Monthly for Life Monthly for Life Monthly for LifeRetirement Age 50 - 55+ 50 - 63+ 52 - 67+Monthly Benefits, as a % of Eligible Compensation 2% to 2.7% 1.092% to 2.418% 1.0% to 2.5%Required Employee Contribution Rates 8% 7% 6.25%Required Employer Contribution Rates:Normal Cost Rate 12.80% 12.80% 12.80%Payment of Unfunded Liability 5,230,947$ -$ -$ Miscellaneous Plan

Employees Covered
At the June 30, 2023, measurement date, the following employees were covered by the benefit terms for the Miscellaneous Plan:

MiscellaneousPlanInactive Employees or Beneficiaries Currently Receiving Benefits 352 Inactive Employees Entitled to But Not Yet Receiving Benefits 516 Active Employees 281 Total 1,149

CITY OF LANCASTER

NOTES TO BASIC FINANCIAL STATEMENTS
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NOTE 9 DEFINED BENEFIT PENSION PLANS (CONTINUED)
A. Public Employees Retirement System (CalPERS) (Continued) General Information about the Pension Plan (Continued)
Employees Covered (Continued)
Section 20814(c) of the California Public Employees’ Retirement Law requires that the employer contribution rates for all public employers are determined on an annual basis by the actuary and shall be effective on the July 1 following notice of a change in the rate. The total plan contributions are determined through CalPERS’ annual actuarial valuation process. The actuarially determined rate is the estimated amount necessary to finance the costs of benefits earned by employees during the year, with an additional amount to finance any unfunded accrued liability. The City is required to contribute the difference between the actuarially determined rate and the contribution rate of employees. City contribution rates may change if plan contracts are amended. Payments made by the employer to satisfy contribution requirements that are identified by the pension plan terms as plan member contributions requirements are classified as plan member contributions. The City made contributions to the plan during fiscal year ended June 30, 2024, of $9,181,497.

Net Pension Liability
The City’s net pension liability for the Miscellaneous Plan is measured as the total pension liability, less the pension plan’s fiduciary net position. The net pension liability of the Plan is measured as of June 30, 2023, using an annual actuarial valuation as of June 30, 2022, rolled forward to June 30, 2023, using standard update procedures. A summary of principal assumptions and methods used to determine the net pension liability is shown below.

Actuarial Assumptions
The total pension liabilities in the June 30, 2022, actuarial valuations were determined using the following actuarial assumptions:

MiscellaneousPlanValuation Date June 30, 2022Measurement Date June 30, 2023Actuarial Cost Method Entry-Age Normal Cost MethodActuarial Assumptions:Discount Rate 6.90%Inflation 2.3%Projected Salary Increase (1)Mortality Rate Table (2)Postretirement Benefit Income (3)

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NOTE 9 DEFINED BENEFIT PENSION PLANS (CONTINUED)
A. Public Employees Retirement System (CalPERS) (Continued) General Information about the Pension Plan (Continued)
Actuarial Assumptions (Continued)
(1) Varies by entry age and service.
(2) The mortality table used was developed based on CalPERS-specific data. The probabilities of mortality are based on the 2021 CalPERS Experience Study for the period from 2001 to 2019. Pre-retirement and Post-retirement mortality rates include generational mortality improvement using 80% of Scale MP-2020 published by the Society of Actuaries. For more details on this table, please refer to the CalPERS Experience Study and Review of Actuarial Assumptions report from November 2021 that can be found on the CalPERS website. (3) The less of contract COLA or 2.30% until Purchasing Power Protection Allowance Floor on purchasing power applies, 2.30% thereafter.

Long-Term Expected Rate of Return
The long-term expected rate of return on pension plan investments was determined using a building-block method in which best-estimate ranges of expected future real rates of return (expected returns, net of pension plan investment expense and inflation) are developed for each major asset class.

In determining the long-term expected rate of return, CalPERS took into account both short-term and long-term market return expectations as well as the expected pension fund cash flows. Using historical returns of all the funds’ asset classes, expected compound (geometric) returns were calculated over the short-term (first 10 years) and the long-term (11+ years) using a building block approach. Using the expected nominal returns for both short-term and long-term, the present value of benefits was calculated for each PERF fund. The expected rate of return was set by calculating the rounded single equivalent expected return that arrived at the same present value of benefits for cash flows as the one calculated using both short-term and long-term returns. The expected rate of return was then set equal to the single equivalent rate calculated above and adjusted to account for assumed administrative expenses.

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NOTE 9 DEFINED BENEFIT PENSION PLANS (CONTINUED)
A. Public Employees Retirement System (CalPERS) (Continued) General Information about the Pension Plan (Continued)
Long-Term Expected Rate of Return (Continued)
The expected real rates of return by asset class are as follows:

New Real ReturnStrategic YearsAsset Class Allocation (a)(b)Global Equity - Cap-weighted 30.00 % 4.45 %Global Equity - Non-Cap-weighted 12.00 3.84Private Equity 13.00 7.28Treasury 5.00 0.27Mortgage-backed Securities 5.00 0.50Investment Grade Corporates 10.00 1.56High Yield 5.00 2.27Emerging Market Debt 5.00 2.48Private Debt 5.00 3.57Real Assets 15.00 3.21Leverage (5.00) (0.59)Total 100.00 %(a) An expected inflation of 2.30% used for this period.(b) Figures are based on the 2021 Asset Liability Management study.

Discount Rate
The discount rate used to measure the total pension liability was 6.9%. The projection of cash flows used to determine the discount rate assumed that contributions from plan members will be made at the current member contribution rates and that contributions from employers will be made at statutorily required rates, actuarially determined. Based on those assumptions, the Plan’s fiduciary net position was projected to be available to make all projected future benefit payments of current plan members. Therefore, the long-term expected rate of return on plan investments was applied to all periods of projected benefit payments to determine the total pension liability.

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NOTE 9 DEFINED BENEFIT PENSION PLANS (CONTINUED)
A. Public Employees Retirement System (CalPERS) (Continued) General Information about the Pension Plan (Continued)
Changes in the Net Pension Liability
The changes in the net pension liability for the Miscellaneous Plan are as follows:

Total Plan Net PensionPension Fiduciary LiabilityLiability Net Position (Asset)Balance at June 30, 2022 (Measurement Date) 218,978,683$ 149,873,354$ 69,105,329$ Changes in the Year:Service Cost 4,617,487 - 4,617,487 Interest on the Total Pension Liability 15,486,594 - 15,486,594 Changes of Benefit Terms 218,866 - 218,866 Differences Between Expected and Actual Experience 8,337,543 - 8,337,543 Contribution - Employer - 8,635,828 (8,635,828) Contribution - Employee - 1,893,145 (1,893,145) Net Investment Income - 9,381,408 (9,381,408) Administrative Expenses - - - Benefit Payments, Including Refunds of Employee Contributions (10,800,859) (10,800,859) - Other Miscellaneous Income (Expense) - (110,210) 110,210 Net Changes 17,859,631 8,999,312 8,860,319 Balance at June 30, 2023 (Measurement Date) 236,838,314$ 158,872,666$ 77,965,648$ Increase (Decrease)

Sensitivity of the Net Pension Liability to Changes in the Discount Rate The following presents the net pension liability of the City for the Miscellaneous Plan, calculated using the discount rate of the Miscellaneous Plan, as well as what the City’s net pension liability would be if it were calculated using a discount rate that is one percentage point lower or one percentage point higher than the current rate:

1% Decrease Discount Rate 1% Increase5.90% 6.90% 7.90%Net Pension Liability 111,050,272$ 77,965,648$ 50,798,871$ Pension Plans Fiduciary Net Position
Detailed information about the pension plan’s fiduciary net position is available in the separately issued CalPERS financial report.

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NOTE 9 DEFINED BENEFIT PENSION PLANS (CONTINUED)
A. Public Employees Retirement System (CalPERS) (Continued) General Information about the Pension Plan (Continued)
Pension Expenses and Deferred Outflows/Inflows of Resources Related to Pensions For the year ended June 30, 2024, the City recognized pension expense of $14,273,087. At June 30, 2024, the City reported deferred outflows of resources and deferred inflows of resources related to pensions from the following sources:

Deferred DeferredOutflows Inflowsof Resources of ResourcesPension Contributions Subsequent to Measurement Date 9,181,497$ -$ Differences Between Expected and Actual Experience 5,359,849 (1,016,958) Change in Assumptions 1,840,164 - Net Differences Between Projected and Actual Earnings on Plan Investments 7,067,634 - Total 23,449,144$ (1,016,958)$ Deferred outflows of resources of $9,181,497 that are related to contributions subsequent to the measurement date will be recognized as a reduction of the net pension liability in the year ending June 30, 2025. Other amounts reported as deferred outflows of resources and deferred inflows of resources related to pensions will be recognized as pension expense as follows:

Year Ending June 30,Amount2025 5,054,459$ 2026 3,109,437 2027 4,899,242 2028 187,551 2029 - Thereafter - Total 13,250,689$ Payable to the Pension Plans
At June 30, 2024, the City had no outstanding contributions to the CalPERS pension plan required for the year ended June 30, 2024.

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NOTE 9 DEFINED BENEFIT PENSION PLANS (CONTINUED)
B. Public Employees Retirement System (PARS)
General Information about the Pension Plan
Plan Description and Benefits
Until December 29, 2012, the City, pursuant to sections 401(a) and 501(a) of the Internal Revenue Code (IRC), the City adopted a tax-qualified single-employer governmental defined benefit plan that is to be administered for the City by Public Agency Retirement Service (PARS), a third-party administrator. The plan was established to provide eligible employees, supplemental retirement benefits in addition to the benefits employees will receive from the California Public Employees Retirement System (CalPERS). The plan is closed. A separate financial report is not available for the plan.

Employees Covered
At the June 30, 2023, measurement date, there were 68 inactive employees or beneficiaries receiving benefits.

Contributions
The actuarial contribution is determined on the funding policy and most recent measurement available when the contribution for the reporting period was adopted.

Net Pension Liability
The City’s net pension liability for this plan is measured as the pension plan’s fiduciary net position less the total pension liability. The net pension liability of the Plan is measured as of June 30, 2023, using an annual actuarial valuation as of June 30, 2022, rolled forward to June 30, 2023, using standard update procedures.

A summary of principal assumptions and methods used to determine the net pension asset is shown on the following page.

Actuarial Assumptions
The total pension liability in the June 30, 2022, actuarial valuation was determined using the following actuarial assumptions:

Valuation Date June 30, 2022Measurement Date June 30, 2023Actuarial Cost Method Entry-Age Normal Level % of PayActuarial Assumptions:Discount Rate 4.32%Inflation 2.50%Investment Rate of Return 5.5%Mortality Assumption for Service CalPERS 2021 Experience Study

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NOTE 9 DEFINED BENEFIT PENSION PLANS (CONTINUED)
B. Public Employees Retirement System (PARS) (Continued) General Information about the Pension Plan (Continued)
Change of Assumptions and Changes in Experience Affecting the Measurement of the Total Pension Liability Since the Prior Measurement Date Since the prior measurement date of June 30, 2022, the discount rate was updated from 4.27% to 4.32%.

Discount Rate
The discount rate of 4.32% was used to measure the total pension liability and was a blended rate equivalent to combination of the long-term expected rate of return on assets and Bond Buyer 20 Index, which is 5.50% at June 30, 2023. In a crossover test, future employer contributions to the trust were assumed to be zero.

The 5.50% long-term expected rate of return was derived based on the inflation assumption of 2.50% and a long-term asset allocation of 50.00% equities, 45% fixed income, and 5% cash equivalent. The geometric real rates of return were assumed to be 6.96% for equities, 4.88% for fixed income, and 0.00% for cash equivalent.

The table below reflects the long-term expected real rate of return by asset class.

The rate of return was calculated using the capital market assumptions applied to determine the discount rate and asset allocation. These rates of return are net of administrative expenses.

ExpectedTarget Real RateAsset ClassAllocation of ReturnGlobal Equity 50.00 % 6.96 %Fixed Income 45.00 4.88Cash 5.00 -Total 100.00 %

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NOTE 9 DEFINED BENEFIT PENSION PLANS (CONTINUED)
B. Public Employees Retirement System (PARS) (Continued) General Information about the Pension Plan (Continued)
Changes in the Net Pension Liability
The changes in the net pension liability for the plans, using the measurement period ended June 30, 2023, are as follows:

Total Plan Net PensionPension Fiduciary LiabilityLiability Net Position (Asset)Balance at June 30, 2022 (Measurement Date) 11,677,215$ 7,571,389$ 4,105,826$ Changes in the Year:Service Cost - - - Interest on the Total Pension Liability 482,753 - 482,753 Changes in Benefit Terms - - - Changes in Assumptions (23,210) - (23,210) Differences Between Expected - - and Actual Experience 83,118 - 83,118 Net Investment Income - 500,693 (500,693) Administrative Expenses - - - Benefit Payments (743,071) (743,071) - Administrative Expenses - (16,289) 16,289 Net Changes (200,410) (258,667) 58,257 Balance at June 30, 2023 (Measurement Date) 11,476,805$ 7,312,722$ 4,164,083$ Increase (Decrease)

Sensitivity of the Net Pension Liability to Changes in the Discount Rate The following presents the net pension liability of the City for each Plan, calculated using the discount rate for each Plan, as well as what the City’s net pension liability would be if it were calculated using a discount rate that is one percentage point lower or one percentage point higher than the current rate:

1% Decrease Discount Rate 1% Increase3.32% 4.32% 5.32%Net Pension Liability (Asset) 5,436,856$ 4,164,083$ 3,101,292$ Pension Plans Fiduciary Net Position
Detailed information about each pension plan’s fiduciary net position is available in the separately issued CalPERS and PARS financial reports.

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NOTE 9 DEFINED BENEFIT PENSION PLANS (CONTINUED)
B. Public Employees Retirement System (PARS) (Continued) General Information about the Pension Plan (Continued)
Pension Expenses and Deferred Outflows/Inflows of Resources Related to Pensions For the year ended June 30, 2024, the City recognized pension expense of $267,240. At June 30, 2024, the City reported deferred outflows of resources and deferred inflows of resources related to pensions from the following sources:

Deferred DeferredOutflows Inflowsof Resources of ResourcesNet Differences Between Projected and Actual Earnings on Plan Investments 1,063,162$ (604,564)$ Total 1,063,162$ (604,564)$ Amounts reported as deferred outflows and inflows of resources related to pensions will be recognized as pension expense as follows:

Year Ending June 30,Amount2025 106,527$ 2026 38,749 2027 298,969 2028 (38,723) 2029 - Thereafter - Total 405,522$ Payable to the Pension Plans
At June 30, 2024, the City had no outstanding contributions to the PARS pension plan required for the year ended June 30, 2024.

NOTE 10 OTHER POSTEMPLOYMENT BENEFITS PLAN
General Information about the OPEB Plan
Plan Description
The City provides other postemployment benefits (OPEB) through an agent-employer defined benefit health care plan by contributing a portion of premiums charged under the health benefit plan for all eligible employees. These medical, dental, vision, and long-term care benefits are provided per contract between the City and union employee associations and unrepresented employees. A separate financial report is not available for the plan. This plan has been closed to new employees and the future benefit levels are frozen as of January 1, 2016.

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NOTE 10 OTHER POSTEMPLOYMENT BENEFITS PLAN (CONTINUED)
General Information about the OPEB Plan (Continued)
Plan Description (Continued)
The City entered into an agreement with California Employers’ Retiree Benefit Trust (CERBT) to prefund the City’s OPEB liability.

Employees Covered
As of the June 30, 2023, measurement date, the following current and former employees were covered by the benefit terms under the plan:

Inactive Employees, Spouses, or Beneficiaries Current Receiving Benefits 141 Active Employees 302 Total 443 Contributions
Contribution requirements are established by City policy and may be amended by the City Council. The annual contribution is based on the actuarially determined contribution.

For the year ended June 30, 2024, the City’s cash contributions were $1,931,187 in payments to the trust and the estimated implicit subsidy was $376,253, resulting in total contributions of $2,307,440.

Net OPEB Liability
The City’s net OPEB liability was measured as of June 30, 2023, and the total OPEB liability used to calculate the net OPEB liability was determined by using an actuarial valuation as of June 30, 2023. A summary of the principal assumptions and methods used to determine the total OPEB liability is shown below.

Actuarial Assumptions
The total OPEB liability as of June 30, 2023, actuarial valuation was determined using the following actuarial assumptions and applied to all periods included in the measurement, unless otherwise specified:

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NOTE 10 OTHER POSTEMPLOYMENT BENEFITS PLAN (CONTINUED)
Net OPEB Liability (Continued)
Actuarial Assumptions (Continued)
Valuation Date June 30, 2023Measurement Date June 30, 2023Actuarial Cost Method Entry-Age Normal Cost MethodActuarial Assumptions:Discount Rate 5.50%Inflation 2.50%Projected Salary Increase Aggregate - 2.80%Expected Long-Term Investment Rate of Return 5.50%Pre-65 8.00% for 2024,Health Care Cost Trend Rates Decreasing to 4.50% in 2032,Post-65 6.50% for 2024,Decreasing to 4.50% in 2032,Mortality, Retirement, Disability, and Termination Derived from CalPERS 2021Experience Study.

The long-term expected rate of return was determined using a building-block method in which best-estimate ranges of expected future real rates of return (expected returns, net of OPEB plan investment expense, and inflation) are developed for each major asset class. The asset class percentages are taken from the current composition of CERBT and the expected yields are taken from a recent CalPERS publication for the pension fund:

Long-TermTarget Expected GrossAsset ClassAllocation Rate of ReturnCERBTGlobal Equity 34.00 % N/AFixed Income 41.00 N/ATIPS 5.00 N/AREITs 17.00 N/ACommodities 3.00 N/ATotal 100.00 % 5.50% Discount Rate
The discount rate used to measure the total OPEB liability is 5.50%. This is the expected long-term rate of return on City assets using investment strategy 2 within CERBT. The projection of cash flows used to determine the discount rate assumed that the City contribution will be made at rates equal to the actuarially determined contribution rates.

Based on those assumptions, the OPEB plan’s fiduciary net position is projected to cover all future OPEB payments. Therefore, the discount rate was set equal to the long- term expected rate of return.

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NOTE 10 OTHER POSTEMPLOYMENT BENEFITS PLAN (CONTINUED)
Changes in the Net OPEB Liability
The changes in the net OPEB liability are as follows:

Total Plan NetOPEB Fiduciary OPEBLiability Net Position LiabilityBalance at June 30, 2022 (Measurement Date) 22,983,928$ 14,200,195$ 8,783,733$ Changes in the Year:Service Cost 427,974 - 427,974 Interest on the Total OPEB Liability 1,311,591 - 1,311,591 Differences Between Actual and Expected Experience (2,174,130) - (2,174,130) Changes in Assumptions 560,296 - 560,296 Changes in Benefit Terms - - - Contribution - Employer - 3,038,434 (3,038,434) Net Investment Income - 569,865 (569,865) Administrative Expenses - (4,573) 4,573 Benefit Payments (1,220,306) (1,220,306) - Net Changes (1,094,575) 2,383,420 (3,477,995) Balance at June 30, 2023 (Measurement Date) 21,889,353$ 16,583,615$ 5,305,738$ Increase (Decrease)

Change of Assumptions
The discount rate changed from 5.75% to 5.50%.

Sensitivity of the Net OPEB Liability to Changes in the Discount Rate The following presents the net OPEB liability of the City, calculated using the discount rate for the Plan, as well as what the City’s net OPEB liability would be if it were calculated using a discount rate that is one percentage point lower or one percentage point higher than the current rate:

1% Decrease Discount Rate 1% Increase4.50% 5.50% 6.50%Net OPEB Liability 7,814,921$ 5,305,738$ 3,187,684$

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NOTE 10 OTHER POSTEMPLOYMENT BENEFITS PLAN (CONTINUED)
Changes in the Net OPEB Liability (Continued)
Sensitivity of the Net OPEB Liability to Changes in Health-Care Cost Trend Rates The following presents the net OPEB liability of the City, as well as what the City’s net OPEB liability would be if it were calculated using health-care cost trend rates that are one percentage point lower (7.00% decreasing to 3.50%) or one percentage point higher (9.00% decreasing to 5.50%) than current health-care cost trend rates:

Current HealthCare Cost1% DecreaseTrend Rates1% IncreaseNet OPEB Liability3,004,807$ 5,305,738$ 8,060,730$ OPEB Expense and Deferred Outflows/Inflows of Resources Related to OPEB For the year ended June 30, 2024, the City recognized OPEB expense of $49,186. At June 30, 2024, the City reported deferred outflows of resources and deferred inflows of resources related to OPEB from the following sources:

Deferred DeferredOutflows Inflowsof Resources of ResourcesOPEB Contributions Subsequent to Measurement Date 2,307,440$ -$ Differences Between Actual and Expected Experience 535,698 5,234,494 Change in Assumptions 490,259 1,378,627 Differences Between Projected and Actual Earnings 1,279,170 - Total 4,612,567$ 6,613,121$ An amount of $2,307,440, which is reported as deferred outflows of resources related to contributions subsequent to the measurement date, will be recognized as a reduction of the net OPEB liability in the year ending June 30, 2025. Other amounts reported as deferred outflows of resources and deferred inflows of resources related to OPEB will be recognized in OPEB expense as follows:

Year Ending June 30,Amount2025 (848,601)$ 2026 (873,507) 2027 (543,208) 2028 (1,106,339) 2029 (532,879) Thereafter (403,460) Total (4,307,994)$

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NOTE 10 OTHER POSTEMPLOYMENT BENEFITS PLAN (CONTINUED)
Payable to the OPEB Plan
At June 30, 2024, the City had no outstanding amount of contributions to the OPEB plan required for the year ended June 30, 2024.

NOTE 11 ANTELOPE VALLEY TRANSIT AUTHORITY JOINT VENTURE The City is a member of the Antelope Valley Transit Authority (the Transit Authority), a joint powers authority of the County of Los Angeles and the cities of Palmdale and Lancaster.

The Transit Authority was formed to provide public transit service to Palmdale and Lancaster. The governing board consists of one person from each member agency. Each member has one vote.

Description of Debt
On October 1, 1991, the California Special Districts Association Finance Corporation, on behalf of the Los Angeles County Transportation Commission, issued Certificate of Participation Notes in the amount of $19,340,000. This issue was for the benefit of several different transit authorities. The Certificates of Participation were issued prior to the formation of the Antelope Valley Transit Authority. Los Angeles County participated in this issuance on behalf of the Transit Authority to provide financing of $7,690,000 for the purchase of transportation equipment.

Subsequent to the Certificate of Participation issue, the Transit Authority entered into a “Reimbursement Agreement” with the County of Los Angeles to repay the obligation incurred by the County on their behalf.

As of June 30, 2024 (latest information available), Antelope Valley Transit Authority’s financial position was as follows:

Assets 166,271,804$ Deferred Outflow of Resources 1,857,902$ Liabilities 6,006,314$ Deferred Inflows of Resources 748,643$ Net Position 161,374,749$ Revenues 73,499,377$ Expenses 49,932,926 Changes in Net Position 23,566,451$

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NOTE 11 ANTELOPE VALLEY TRANSIT AUTHORITY JOINT VENTURE (CONTINUED) Description of Debt (Continued)
The Transit Authority is funded, in part, by revenues allocated to the City and redirected to the Transit Authority and, in part, by a shared formula based on the level of service provided to the jurisdiction. The City of Lancaster is the primary recipient of local services from the Transit Authority. The City does not have an equity interest or a financial responsibility because the Transit Authority does not depend on revenue from the City to continue existence.

Separate financial statements of the Transit Authority are available from the Transit Authority office located at 1031 W. Avenue L-12, Lancaster, California 93534.

NOTE 12 RISK MANAGEMENT
The City is exposed to various risks of losses related to torts; theft of, damage to, and destruction of assets; errors and omissions; injuries to employees; and natural disasters.

The City handled those risks with the purchase of commercial insurance. The City maintained liability insurance coverage up to a limit of $10,000,000 with $250,000 self-insurance retention for its general liabilities. Workers’ compensation insurance is provided by PRISM, with statutory limit coverage. The City also maintained property coverage including earthquake and flood.

At June 30, 2024, $2,146,000 has been accrued for general liability claims. This amount represents an estimate of amounts to be paid for reported claims and incurred but not yet reported claims based upon past experience, modified for current trends and information.

While the ultimate amount of losses incurred through June 30, 2024, is dependent on future developments, based upon information from the City Attorney, the City’s claims administrators, and others involved with the administration of the programs, City management believes the accrual is adequate to cover such losses.

Changes in the claims liability amount in fiscal years 2023 and 2024 were as follows:

Beginning of Claims and End ofFiscal Year Changes in Claim Fiscal YearFiscal Year EndedLiability Estimates Payments Liability2022 - 2023 3,054,000$ 781,000$ 1,285,000$ 2,550,000$ 2023 - 2024 2,550,000 1,227,364 1,631,364 2,146,000 For workers’ compensation insurance, the City has transferred all risk of loss with the purchase of commercial insurance policies and has not reported any estimated loss in the financial statements.

There were no significant reductions in insurance coverage from the previous year. In addition, insurance coverage exceeded the amount of settlements for each of the past three fiscal years.

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NOTE 13 CONTINGENT LIABILITIES
Various claims and lawsuits are pending against the City. Although the outcome of these claims and lawsuits is not presently determinable, in the opinion of the City’s management, on advice of legal counsel, it is unlikely that they will have a material adverse effect on the accompanying financial statements.

NOTE 14 CONSTRUCTION COMMITMENTS
The following material construction commitments existed at June 30, 2024:

ExpendituresContractto Date as ofRemainingProject NameAmountJune 30, 2024Commitments2 WAY STOP ROUNDABOUT CONVERSION 2,344,913$ 13,659$ 2,331,253$ 2022 SPRING PMP 1,488,226.74 (13,812.88) 1,502,040 2024 PMP - PAVEMENT PRESERVATION 1,590,436.00 - 1,590,436 2024 PMP - PREVENTATIE MAINT 737,138.03 119,776.95 617,361 2024 PMP - ROAD REHAB PROJ 5,163,867.16 234,403.95 4,929,463 28 SIGNALIZED SAFETY UPGRADES 2,897,555.42 1,899.22 2,895,656 35TH ST W IMPROVEMENTS PHASE 1 1,575,550.91 548,755.74 1,026,795 AMARGOSA RECREATION TRAIL CALTRANS 4,858,742.66 - 4,858,743 ANNUAL CONRETE REPAIRS/MAINT 771,891.93 31,578.76 740,313 ATP CYCLE 6_5TH E CORR SCHOOL CON 7,738,809.16 - 7,738,809 AV EVENT CENTER AND EVAC CENTR 5,361,647.25 2,825,838.00 2,535,809 AVE J AT-GRADE CROSSING 2,220,928.73 141,913.92 2,079,015 AVE J/SR 138 (SR 14) INTRCHG - MSR 34,055,652.38 8,018,738.41 26,036,914 AVE K AT-GRADE CROSSING 1,349,832.98 144,751.13 1,205,082 AVE K/SR 138 (SR 14) INTRCHG - MSR 7,633,604.27 (3,464,003.01) 11,097,607 AVE L AND 5TH E DRAINAGE IMPRV 5,150,000.00 20,535.09 5,129,465 AVE M AT-GRADE CROSSING 1,119,213.47 140,755.36 978,458 AVE M/SR 138 (SR 14) INTRCHG - MSR 8,353,097.03 (47,039.40) 8,400,136 AVHUSD PROP ACQUISITION 6,754,904.26 5,989,713.46 765,191 AVTA BUS STOP IMPROVEMENTS 3,043,592.51 13,528.08 3,030,064 BLVD PARKING LOT IMPROVEMENTS 792,882.87 8,587.90 784,295 CDBG-FY24 (160,889.50) (1,138,196.72) 977,307 CITY BEAUTIFICATION 2,264,878.81 - 2,264,879 CITY HALL FACE LIFT 1,452,222.13 535,288.17 916,934 CITY HALL RESILIENCY/BATTERY 2,404,593.01 - 2,404,593 DRAINAGE IMPACT FEES REFUNDED 721,534.65 - 721,535 FENCE/LANDSCAPE RPLCMNT-SIERRA HWY 2,280,087.97 5,247.86 2,274,840 HIGH VIS XWALK STANDARDIZATION 786,994.87 12,646.86 774,348 INDOOR REC COMPLEX & WRKFRC TRNG CT 900,773.50 - 900,774 LANCASTER HEALTH DISTRICT 26,816,877.89 2,221,431.46 24,595,446 LPAC IMPROVEMENTS 854,047.42 256,001.10 598,046 MARIPOSA PARK IMPROVEMENTS 4,024,783.66 2,190,000.40 1,834,783 MPD IMPROV BASIN AT AV M/ 32ND W - 2,170,179.17 112,556.59 2,057,623 MUNICIPAL STADIUM RENOVATION 2,118,706.00 1,039,819.34 1,078,887 OMP HARDCOURT IMPROVEMENTS 1,352,776.86 625,466.47 727,310 PARK AND FACILITY BUILD RENNO 971,433.90 252,776.00 718,658 PARK N RIDE PARKING REFURBISH 3,578,615.59 113,670.61 3,464,945 PEDESTRIAN GAP CLOSURE IMPS 2,473,693.81 (4,702,485.29) 7,176,179 PLHA2020 1,080,020.00 - 1,080,020 PMP - RB NBH 6,724,367.90 5,326,502.50 1,397,865 RDP PLAYGROUND AND HARDCOURT IMPROV 1,082,517.00 273,092.30 809,425 SAFER STREETS ACTION PLAN 1,179,290.81 95,743.28 1,083,548 SPP EL DORADO PARK IMPROVEMENT 7,779,830.84 562,845.35 7,216,985 TRACT IMPROVEMENTS WESTERN INSUR 3,434,325.00 - 3,434,325 TROPICAL STORM HILARY REPAIRS AND 2,000,000.00 - 2,000,000 WELLNESS FACILITY 5,000,000.00 - 5,000,000 YARD FACILITIES IMPROVEMENTS 777,636.72 - 777,637

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NOTE 15 LANCASTER CHOICE ENERGY
Lancaster Energy (LE) has registered as a Community Choice Aggregator (CCA) for the purpose of delivering electric services to certain customers located within the City of Lancaster. LE entered into an administrative services agreement with California Choice Energy Authority (CalChoice), for administration, energy procurement, contract negotiation, contract administration, resource planning services, and other services provided to the LE program. This contract has a term of the longer of three years from the effective date or the longest term of any energy contract to which the CalChoice is a party on behalf of LE. Due to large sales of Resource Adequacy, payments to LE from CalChoice for the fiscal year ended June 30, 2024, totaled $12,933,202.

CalChoice master “Take or Pay” agreements with different energy providers that LE uses to purchase energy to provide for future electric capacity for customers. LE enters into separate contracts with the providers and these contracts constitute an obligation of LE to purchase a set volume of electricity at a set price throughout the terms of the Contracts.

During the fiscal year ended June 30, 2024, the total payments made by LE under the take or pay contracts was $67,384,326. At June 30, 2024, the remaining take or pay contracts for LE is $307,475,587 through December 2041.

NOTE 16 SUCCESSOR AGENCY DISCLOSURES
The assets and liabilities of the former Redevelopment Agency were transferred to the Successor Agency of the City of Lancaster Redevelopment Agency on February 1, 2012, as a result of the dissolution of the former Redevelopment Agency. The City is acting in a fiduciary capacity for the assets and liabilities.

Long-Term Liabilities
Long-term liability activity for the year ended June 30, 2024, was as follows:

Balance Balance Due Due in MoreJuly 1, 2023 Additions Deletions June 30, 2024 One Year than One YearOther Borrowings:2004 County Fire 780,000$ -$ 780,000$ -$ -$ -$ 2004 County - Sheriff 1,680,000 - 1,680,000 - - - 2015 Housing A&B 17,270,000 - 1,120,000 16,150,000 775,000 15,375,000 2017 Housing 50,530,000 - 2,785,000 47,745,000 3,325,000 44,420,000 2016 A-1 & A-2 Non-Housing 44,470,000 - 2,965,000 41,505,000 3,050,000 38,455,000 2016 B-1 & B-2 Non-Housing 12,960,000 - 765,000 12,195,000 805,000 11,390,000 2021 Lease Revenue Bonds 3,416,000 - 232,000 3,184,000 236,000 2,948,000 Total Successor Agency 131,106,000 - 10,327,000 120,779,000 8,191,000 112,588,000 Unamortized Original Issue (Discount) or Premium 9,048,600 - 615,766 8,432,834 - 8,432,834 Net Long-Term Debt 140,154,600$ -$ 10,942,766$ 129,211,834$ 8,191,000$ 121,020,834$

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NOTE 16 SUCCESSOR AGENCY DISCLOSURES (CONTINUED)
Combined Tax Allocation Notes and Bonds
a. On December 15, 2004, the Successor Agency issued $10,200,000 of Combined Redevelopment Project Areas (Fire Protection Facilities Project), Tax Allocation Refunding Bonds, Issue of 2004. Interest on these bonds is payable semiannually on June 1 and December 1 of each year, commencing June 1, 2006. Interest rates vary from 2.00% to 5.25%. Principal redemptions are payable starting December 1, 2006 through December 1, 2023. The proceeds of this bond issue were utilized to refund all of the Agency’s outstanding Combined Redevelopment Project Areas (Fire Protection Facilities Project) Tax Allocation Bonds, Issue of 1993, pay costs of issuing the Bonds, and fund a debt service reserve account. The note was paid off during the year.

b. On December 15, 2004, the Successor Agency issued $21,540,000 of Combined Redevelopment Project Areas (Sheriff’s Facility Project), Tax Allocation Refunding Bonds, Issue of 2004. Interest on these bonds is payable semiannually on June 1 and December 1 of each year, commencing June 1, 2006. Interest rates vary from 2.00% to

5.25%. Principal redemptions are payable starting December 1, 2006, through December 1, 2019. The proceeds of this bond issue were utilized to refund all of the Agency’s outstanding Combined Redevelopment Project Areas (Sheriff’s Facility Project) Tax Allocation Bonds, Issue of 1993, pay costs of issuing the Bonds, and fund a debt service reserve account. The note was paid off during the year.

c. On March 10, 2015, the Successor Agency issued $23,510,000 of Combined Redevelopment Project Areas (Housing Programs) Tax Allocation Refunding Bonds, issue of 2015A and B. This financing was undertaken to refund $23,510,000 in outstanding Agency debt. The principal portion of these bonds is payable from August 1, 2015 to 2026. Interest is payable semiannually on February 1 and August 1 of each year commencing on August 1, 2015. The outstanding balance at June 30, 2024, is $16,150,000.

d. On April 18, 2017, the Successor Agency issued $62,495,000 of Combined Redevelopment Project Areas (Housing Programs) Tax Allocation Refunding Bonds and $3,155,000 of Combined Redevelopment Project Areas (Housing Programs) Taxable Tax Allocation Refunding Bonds issue of 2017. This financing was undertaken to advance refund $47,750,000 of Combined Housing Financing Series 2003 Bonds and $24,680,000 of Combined Redevelopment Project Areas (Housing Program) Tax Allocation Bonds issue 2009. The principal portion of these bonds is payable annually from August 1, 2017 to 2039. Interest is payable semiannually on February 1 and August 1 of each year, commencing on August 1, 2017. The outstanding balance at June 30, 2024, is $47,745,000.

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NOTE 16 SUCCESSOR AGENCY DISCLOSURES (CONTINUED)
Combined Tax Allocation Notes and Bonds (Continued)
e. On June 14, 2016, the Successor Agency issued $61,425,000 of Combined Redevelopment Project Areas (Non-Housing Programs) Tax Allocation Refunding Bonds, issue of 2016A-1 & A-2. This financing was undertaken to advance refund $71,312,000 in outstanding Agency debt. The principal portion of these bonds is payable from August 1, 2016 to 2038. Interest is payable semiannually on February 1 and August 1 of each year, commencing on August 1, 2016. The outstanding balance at June 30, 2024, is $41,505,000.

f. On June 14, 2016, the Successor Agency issued $17,590,000 of Lancaster Redevelopment Project Area No. 5 and Project Area No. 6 (School District Pass- Throughs) Tax Allocation Refunding Bonds, issue of 2016 B-1 and B-2. This financing was undertaken to advance refund $21,763,000 in outstanding Agency debt. The principal portion of these bonds is payable from February 1, 2017 to 2037. Interest is payable semiannually on February 1 and August 1 of each year, commencing on August 1, 2016. The outstanding balance at June 30, 2024, is $12,195,000.

g. On July 23, 2021, the Lancaster Financing Authority issued $3,805,000 of 2021 Lease Revenue Refunding Bonds. This financing was undertaken to advance refund $4,035,000 in outstanding Agency debt. The principal portion of these bonds is payable from December 1, 2021 to 2035. Interest is payable semiannually on June 1 and December 1 of each year, commencing on December 1, 2021. The outstanding balance at June 30, 2024, is $3,184,000.

The annual requirements to amortize the outstanding bond indebtedness for the Lancaster Redevelopment Agency Bonds and Notes, as of June 30, 2024, including interest, are as follows:

Year Ending June 30,Principal Interest Total2025 8,191,000$ 4,714,674$ 12,905,674$ 2026 8,235,000 4,346,622 12,581,622 2027 8,593,000 3,975,233 12,568,233 2028 8,960,000 3,592,135 12,552,135 2029 9,337,000 3,257,825 12,594,825 2030 - 2034 51,263,000 9,989,213 61,252,213 2035 - 2039 24,890,000 1,781,270 26,671,270 2040 - 2041 1,310,000 26,200 1,336,200 Total 120,779,000$ 31,683,172$ 152,462,172$

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NOTE 16 SUCCESSOR AGENCY DISCLOSURES (CONTINUED)
Pledged Revenue
The City pledged, as security for bonds issued, either directly or through the Financing Authority, a portion of tax increment revenue (including Low- and Moderate-Income Housing set-aside and pass-through allocations) that it receives. The bonds issued were to provide financing for various capital projects, accomplish low- and moderate-income housing projects, and to defease previously issued bonds. Assembly Bill 1 X 26 provided that upon dissolution of the Redevelopment Agency, property taxes allocated to redevelopment agencies no longer are deemed tax increment but rather property tax revenues and will be allocated first to successor agencies to make payments on the indebtedness incurred by the dissolved redevelopment agency.

Total principal and interest remaining on the debt is $152,462,172 with annual debt service requirements as indicated above. For the current year, the total property tax revenue recognized by the City and Successor Agency for the payment of indebtedness incurred by the dissolved redevelopment agency was $13,001,546 and the debt service obligation on the bonds was $15,151,506 broken down as follows:

Received inFY 23/24Scope of Fund Recognized by Successor Agency for enforceable Obligations:Redevelopment Property Tax Trust Funds (RPTTF) 13,001,546$ Debt Service ObligationsDue in FY 2023/2024 Principal Due Interest Due TotalNon-Housing, Housing, and School Bus (RPTTF) 7,635,000$ 4,995,006$ 12,630,006$ County Fire and Sheriff Bonds (Paid From Fire and Sheriff Pass-Through Funds) 2,460,000 61,500 2,521,500 Total Successor Agency Debt Service Obligations FY 23/24 10,095,000$ 5,056,506$ 15,151,506$

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NOTE 16 SUCCESSOR AGENCY DISCLOSURES (CONTINUED)
Due to the City of Lancaster and Lancaster Housing Authority A. SERAF Advance
Advances were made in previous years in the amount of $24,303,115 to assist in accomplishing payment to the Educational Revenue Augmentation Fund from the former redevelopment agency low- and moderate-income housing fund. The advances are now payable to the Lancaster Housing Authority as a result of the dissolution of redevelopment. The outstanding balance at June 30, 2024, is $7,912,442. The Successor Agency made repayments totaling $0 to the Lancaster Housing Authority during the current fiscal years.

B. Prior Advances
In previous fiscal years, the City made multiple loans to the former Lancaster Redevelopment Agency. During the 2013-2014 fiscal year, many of those loans were reinstated as enforceable obligations of the Successor Agency and an additional $9,174,633 were reinstated in fiscal year 2015-2016. The outstanding principal totals $32,011,462; the interest at June 30, 2024, totals $25,172,326. The total amount due to the City and Housing Authority from the Successor Agency on these prior advances is $57,183,788. No repayments were made during the current fiscal year and accrued unpaid interest of $960,364 was added to the advance balance.

Defeasance of Debt
In prior years, the Agency defeased certain tax allocation bonds by placing the proceeds of new bonds in an irrevocable trust to provide for all future debt service payments on the old bonds. Accordingly, the trust account assets and the liability for the defeased bonds are not included in the Agency’s financial statements.

At June 30, 2024, the following defeased bond issues are still outstanding:

OutstandingAmountThe Combined Housing Financing Bonds 2003 Issue 2,495,000$ Tax Allocation Bonds (Housing Programs) 2009 Issue 19,880,000 Noncommitment Debt
The Agency has issued $94,710,000 of Residential Mortgage Revenue Bonds that have not been reflected in long-term debt because these bonds are special obligations payable solely from and secured by specific revenue sources described in the bond resolutions and official statements of the respective issues. Neither the faith and credit nor the taxing power of the City, the Agency, the state of California, or any political subdivision thereof, is pledged for the payment of these bonds.

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NOTES TO BASIC FINANCIAL STATEMENTS
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NOTE 16 SUCCESSOR AGENCY DISCLOSURES (CONTINUED)
Insurance
The Successor Agency is covered under the City’s insurance policies. Therefore, the limitation and self-insured retentions applicable to the City also apply to the Successor Agency. Additional information as to coverage and self-insured retentions can be found in Note 12.

NOTE 17 DEFERRED COMPENSATION PLAN
The City has made available to its regular employees and mandatory for its temporary employees an IRC Section 457(b) deferred compensation plan, whereby employees authorize the City to withhold funds from salary to be invested in the ICMA Retirement Corporation’s Deferred Compensation Plan. For temporary employees, the mandatory 457(b) contribution is in lieu of contributing to Social Security or CalPERS.

Funds may be withdrawn by participants upon termination of employment or retirement. The City makes no contributions under the plan. The City withholds employee contributions from employee’s payroll checks and transmits these monies to the plan providers on a bi-weekly basis. The City makes distributions from the plans based solely upon authorizations by the plan administrator.

Pursuant to changes in IRC Section 457, on January 2, 1997, the City formally established a plan level trust in which all assets and income of the 457 plan were placed. The plan assets, all property and rights purchased with such amount, and all income attributable to such amounts, property, or rights are held in trust for the exclusive benefit of the participants and their beneficiaries. These assets are not the property of the City and, as such, are not subject to the claims of the City’s general creditors. The City has minimal involvement in the administration of the 457 plan and, therefore, lacks fiduciary accountability. As a result, the assets of the 457 plan are not reflected in the financial statements.

NOTE 18 DEFINED CONTRIBUTION PLAN
The City provides a tax-qualified retirement savings plan under Section 401(a) of the IRC to all regular employees. The Plan is a defined contribution plan and benefits depend solely on amounts contributed to the plan and investment earnings. The Plan is administered by the ICMA Retirement Corporation, and the City Council has the authority for establishing and amending the plan provisions. There were 297 participants in the Plan for the year ended June 30, 2024. Employer contributions are based on an employee’s tier of eligibility. For the year ended June 30, 2024, employer contributions totaled $1,572,000. There are no required employee contributions.

As is the case with the 457 plan, the 401(a) plan assets are held in trust for distribution to employees and their beneficiaries. Funds may be withdrawn by participants upon termination of employment or retirement. The City lacks fiduciary accountability and as such, the assets of the 401(a) plan are not reflected in the financial statements.

CITY OF LANCASTER

NOTES TO BASIC FINANCIAL STATEMENTS
JUNE 30, 2024

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NOTE 19 RETIREE HEALTH SAVINGS PLAN
The City provides a Retiree Health Savings Plan (RHSP) under IRC Section 105(h) to all regular employees hired after July 1, 2012. This defined contribution benefit is in lieu of any other postemployment benefits (OPEB) for these employees. There is a mandatory five-year vesting period to be eligible for distribution from this plan.

Additionally, the City provides a RHSP for mid-management and executive-management employees, employees opting out of other postemployment benefits, and employees opting out of all medical coverage or opting for no dependent medical coverage. The City Council has the authority for establishing and amending plan provisions. There were 287 individuals in the RHSP at June 30, 2024. Employer contributions for the year ended June 30, 2024, totaled $739,652.

As with the other ICMA plans, assets of the RHSP are held in trust, eligible for withdrawal upon termination of employment, are not assets of the City, and are not reflected in the financial statements.

NOTE 20 RESTATEMENT
Net Position and Fund Balances as of July 1, 2023, were restated as follows:

LancasterCaliforniaGovernmentalHousing LA County Business-TypeChoice EnergyActivitiesAuthorityReimbursementMeasure HActivitiesAuthorityNet Position/Fund Balance - Beginning of Year, as Previously Reported, July 1, 20231,025,190,861$ 73,120,880$ (255,676)$ -$ 10,762,536$ 1,009,951$ Increase in Net Position/Fund Balance for Correction of an Error: Land Disposals Recorded in the Housing Authority(7,056,907) (7,056,907) - - - - Land Disposals Recorded in Governmental Activities (2,333,078) - - - - - Land Acquisitions Recorded in the Housing Authority5,030,823 5,030,823 - - - - Donated Acquistions Held for Resale in the Housing Authority6,563,702 - - - - - Decrease in Net Position/Fund Balance for Other Restatement: Change Within Financial Reporting Entity- - 216,892 (216,892) (1,009,951) (1,009,951) Net Position/Fund Balance - Beginning of Year, as Restated, July 1, 20231,027,395,401$ 71,094,796$ (38,784)$ (216,892)$ 9,752,585$ -$

A. Changes Within Financial Reporting Entity
Change in Component Unit
California Choice Energy Authority (Energy Authority) was previously reported as a blended component unit in the City’s financial statement because its board was substantively the same as the City of Lancaster City Council. However, effective January 2024, each member of the Energy Authority appointed a representative to be a Board Member. Therefore, because the board no longer is substantively the same as the City of Lancaster’s City Council, the Energy Authority no longer meets the requirements for presentation as a blended component unit. The effects of that change within the financial reporting entity are in the table above.

CITY OF LANCASTER

NOTES TO BASIC FINANCIAL STATEMENTS
JUNE 30, 2024

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NOTE 20 RESTATEMENT (CONTINUED)
A. Changes Within Financial Reporting Entity (Continued) Change Reporting Fund
The Measure H Special Revenue Fund, which was previously included within the Los Angeles County Reimbursement Special Revenue Fund, is now being reported as a separate fund by management in the current year.

B. Correction of an Error in Previously Issued Financial Statements During fiscal year 2024, the City discovered that parcels of land purchased within the Lancaster Housing Authority in a previous period were not properly reported, resulting in a net impact of $2 million. Of this amount, $3.65 million was donated to a non-profit organization in fiscal year 2023 but was not properly expensed. Additionally, $2.35 million pertains to land sold in fiscal year 2023, that was not properly disposed. Another $1 million is related to the correction of an error due to improper financial statement classification. Prior period land acquisitions include $5 million of land that was erroneously expensed to land acquisitions instead of being capitalized, and $6.5 million of donated land intended for sale, which is offset by a deferred inflow of resources on the Lancaster Housing Authority Special Revenue Fund statement and presented as a correction of an error in the Statement of Activities.

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REQUIRED SUPPLEMENTARY INFORMATION

CITY OF LANCASTER

SCHEDULE OF CHANGES IN THE NET PENSION LIABILITY AND RELATED RATIOS CalPERS PENSION PLANS

LAST TEN FISCAL YEARS
YEAR ENDED JUNE 30, 2024

(88)
Fiscal Year EndedJune 30, 2024June 30, 2023June 30, 2022June 30, 2021June 30, 2020Measurement Period EndedJune 30, 2023June 30, 2022June 30, 2021June 30, 2020June 30, 2019Total Pension Liability:Service Cost4,617,487$ 4,222,786$ 3,835,000$ 3,812,712$ 3,984,412$ Interest on Total Pension Liability15,486,594 14,305,083 13,947,225 13,228,411 12,492,922 Differences Between Expected and Actual Experience8,337,543 (4,406,814) 1,656,000 1,608,904 1,303,631 Changes in Assumptions- 7,974,044 - - - Changes in Benefit Terms 218,866 - - - - Benefit Payments, Including Refunds of Employee Contributions(10,800,859) (9,515,662) (9,063,152) (8,246,671) (7,180,971) Net Change in Total Pension Liability17,859,631 12,579,437 10,375,073 10,403,356 10,599,994 Total Pension Liability - Beginning of Year218,978,683 206,399,246 196,024,173 185,620,817 175,020,823 Total Pension Liability - End of Year (a)236,838,314$ 218,978,683$ 206,399,246$ 196,024,173$ 185,620,817$ Plan Fiduciary Net Position:Contributions - Employer8,635,828$ 7,691,954$ 6,735,805$ 6,104,781$ 5,376,086$ Contributions - Employee1,893,145 1,681,343 1,518,908 1,680,632 1,594,327 Net Investment Income (Loss)9,381,408 (12,367,601) 30,324,328 6,427,646 7,935,508 Benefit Payments(10,800,859) (9,515,662) (9,063,152) (8,246,671) (7,180,971) Net Plan to Plan Resource Movement- - - - 277 Administrative and Other Expense(110,210) (101,218) (132,960) (179,482) (85,403) Net Change in Plan Fiduciary Net Position8,999,312 (12,611,184) 29,382,929 5,786,906 7,639,824 Plan Fiduciary Net Position - Beginning of Year149,873,354 162,484,538 133,101,609 127,314,703 119,674,879 Plan Fiduciary Net Position - End of Year (b)158,872,666$ 149,873,354$ 162,484,538$ 133,101,609$ 127,314,703$ Net Pension Liability (Asset) - Ending (a)-(b)77,965,648$ 69,105,329$ 43,914,708$ 62,922,564$ 58,306,114$ Plan Fiduciary Net Position as a Percentage of the Total Pension Liability67.08%68.44%78.72%67.90%68.59%Covered Payroll30,917,064$ 26,429,406$ 23,010,769$ 20,370,100$ 19,995,467$ Net Pension Liability as Percentage of Covered Payroll252.18%261.47%190.84%308.90%291.60%Notes to Schedule:Benefit Changes:There were no changes in benefits.Changes in Assumptions:From fiscal year June 30, 2015, to June 30, 2016:GASB 68, paragraph 68 states that the long-term expected rate of return should be determined net of pension planinvestment expense but without reduction for pension plan administrative expense. The discount rate of 7.50% usedfor the June 30, 2014, measurement date was net of administrative expenses. The discount rate of 7.65% used forthe June 30, 2015, measurement date is without reduction of pension plan administrative expense.From fiscal year June 30, 2016, to June 30, 2017:There were no significant changes in assumptions.From fiscal year June 30, 2017, to June 30, 2018:The discount rate was reduced from 7.65% to 7.15%.From fiscal year June 30, 2018, to June 30, 2019:There were no significant changes in assumptions.From fiscal year June 30, 2019, to June 30, 2020:There were no significant changes in assumptions.From fiscal year June 30, 2020, to June 30, 2021:There were no significant changes in assumptions.From fiscal year June 30, 2021, to June 30, 2022:There were no significant changes in assumptions.From fiscal year June 30, 2022, to June 30, 2023:The discount rate and long-term rate of return decreased from 7.15% to 6.9% and the inflation rate decreased from 2.5% to 2.3%.From fiscal year June 30, 2023, to June 30, 2024:There were no changes in assumptions.

CITY OF LANCASTER

SCHEDULE OF CHANGES IN THE NET PENSION LIABILITY AND RELATED RATIOS CalPERS PENSION PLANS (CONTINUED)

LAST TEN FISCAL YEARS
YEAR ENDED JUNE 30, 2024

(89)
Fiscal Year EndedJune 30, 2019June 30, 2018June 30, 2017June 30, 2016June 30, 2015Measurement Period EndedJune 30, 2018June 30, 2017June 30, 2016June 30, 2015June 30, 2014Total Pension Liability:Service Cost4,089,766$ 4,120,166$ 3,757,280$ 3,659,838$ 3,783,673$ Interest on Total Pension Liability11,749,454 11,094,780 10,446,457 9,650,056 9,015,665 Differences Between Expected and Actual Experience925,375 (449,010) 1,362,060 (445,730) - Changes in Assumptions(1,119,628) 9,732,561 - (2,517,116) - Changes in Benefit Terms - - - - - Benefit Payments, Including Refunds of Employee Contributions(6,203,088) (5,495,333) (4,608,628) (4,011,772) (3,666,038) Net Change in Total Pension Liability9,441,879 19,003,164 10,957,169 6,335,276 9,133,300 Total Pension Liability - Beginning of Year165,578,944 146,575,780 135,618,611 129,283,335 120,150,035 Total Pension Liability - End of Year (a)175,020,823$ 165,578,944$ 146,575,780$ 135,618,611$ 129,283,335$ Plan Fiduciary Net Position:Contributions - Employer4,949,350$ 4,609,250$ 4,077,018$ 3,803,574$ 3,549,119$ Contributions - Employee1,606,648 1,558,516 1,628,815 1,611,229 1,556,684 Net Investment Income (Loss)9,429,980 11,061,811 535,654 2,090,380 13,752,204 Benefit Payments(6,203,088) (5,495,333) (4,608,628) (4,011,772) (3,666,038) Net Plan to Plan Resource Movement(277) - - - - Administrative and Other Expense(498,688) (145,875) (59,256) (109,427) - Net Change in Plan Fiduciary Net Position9,283,925 11,588,369 1,573,603 3,383,984 15,191,969 Plan Fiduciary Net Position - Beginning of Year110,390,954 98,802,585 97,228,982 93,844,998 78,653,029 Plan Fiduciary Net Position - End of Year (b)119,674,879$ 110,390,954$ 98,802,585$ 97,228,982$ 93,844,998$ Net Pension Liability (Asset) - Ending (a)-(b)55,345,944$ 55,187,990$ 47,773,195$ 38,389,629$ 35,438,337$ Plan Fiduciary Net Position as a Percentage of the Total Pension Liability68.38%66.67%67.41%71.69%72.59%Covered Payroll20,482,128$ 19,501,764$ 19,428,612$ 19,407,546$ 19,312,337$ Net Pension Liability as Percentage of Covered Payroll270.22%282.99%245.89%197.81%183.50%Notes to Schedule:Benefit Changes:There were no changes in benefits.Changes in Assumptions:From fiscal year June 30, 2015, to June 30, 2016:GASB 68, paragraph 68 states that the long-term expected rate of return should be determined net of pension planinvestment expense but without reduction for pension plan administrative expense. The discount rate of 7.50% usedfor the June 30, 2014, measurement date was net of administrative expenses. The discount rate of 7.65% used forthe June 30, 2015, measurement date is without reduction of pension plan administrative expense.From fiscal year June 30, 2016, to June 30, 2017:There were no significant changes in assumptions.From fiscal year June 30, 2017, to June 30, 2018:The discount rate was reduced from 7.65% to 7.15%.From fiscal year June 30, 2018, to June 30, 2019:There were no significant changes in assumptions.From fiscal year June 30, 2019, to June 30, 2020:There were no significant changes in assumptions.From fiscal year June 30, 2020, to June 30, 2021:There were no significant changes in assumptions.From fiscal year June 30, 2021, to June 30, 2022:There were no significant changes in assumptions.From fiscal year June 30, 2022, to June 30, 2023:The discount rate and long-term rate of return decreased from 7.15% to 6.9% and the inflation rate decreased from 2.5% to 2.3%.From fiscal year June 30, 2023, to June 30, 2024:There were no changes in assumptions.

CITY OF LANCASTER

SCHEDULE OF CONTRIBUTIONS
CalPERS PENSION PLANS

LAST TEN FISCAL YEARS
YEAR ENDED JUNE 30, 2024

(90)
Fiscal Year Ended June 30, 2024 June 30, 2023 June 30, 2022 June 30, 2021 June 30, 2020Actuarially Determined Contribution 9,181,497$ 8,632,023$ 7,699,142$ 6,735,678$ 6,104,781$ Contributions in Relation to the Actuarially Determined Contributions (9,181,497) (8,632,023) (7,699,142) (6,735,678) (6,104,781) Contribution Deficiency (Excess)-$ -$ -$ -$ -$ Covered Payroll 26,429,406$ 23,010,769$ 20,370,100$ 20,158,000$ 20,370,100$ Contributions as a Percentage of Covered Payroll 34.74% 37.51% 37.80% 33.41% 29.92%Notes to Schedule:Valuation Date6/30/2021 6/30/2020 6/30/2019 6/30/2018 6/30/2017Methods and Assumptions Used to Determine Contribution Rates:Actuarial Cost Method Entry Age Entry Age Entry Age Entry Age Entry Age Amortization Method (1) (1) (1) (1) (1) Asset Valuation Method Fair Value Fair Value Fair Value Fair Value Fair Value Inflation2.30% 2.30% 2.75% 2.75% 2.75%Salary Increases (2) (2) (2) (2) (2) Investment Rate of Return 6.90% (3) 6.90% (3) 7.375% (3) 7.375% (3) 7.375% (3) Retirement Age (4) (4) (4) (4) (4) Mortality (5) (5) (5) (5) (5) (1) Level percentage of payroll, closed.(2) Depending on age, service, and type of employment.(3) Net of pension plan investment expense, including inflation.(4) 50 years for 2.7% @ 55 and 2% @ 60, 52 years for 2% @ 62.(5) Mortality assumptions are based on mortality rates resulting from the most recent CalPERS Experience Studyadopted by the CalPERS Board.

CITY OF LANCASTER

SCHEDULE OF CONTRIBUTIONS
CalPERS PENSION PLANS (CONTINUED)

LAST TEN FISCAL YEARS
YEAR ENDED JUNE 30, 2024

(91)
Fiscal Year Ended June 30, 2019 June 30, 2018 June 30, 2017 June 30, 2016Actuarially Determined Contribution 5,376,086$ 4,949,350$ 4,609,250$ 4,077,018$ Contributions in Relation to the Actuarially Determined Contributions (5,376,086) (4,949,350) (4,609,250) (4,077,018) Contribution Deficiency (Excess)-$ -$ -$ -$ Covered Payroll 19,995,467$ 20,482,128$ 19,501,764$ 19,428,612$ Contributions as a Percentage of Covered Payroll 26.81% 24.16% 22.71% 20.96%Notes to Schedule:Valuation Date6/30/2016 6/30/2015 6/30/2014 6/30/213 Methods and Assumptions Used to Determine Contribution Rates:Actuarial Cost Method Entry Age Entry Age Entry Age Entry Age Amortization Method (1) (1) (1) (1) Asset Valuation Method Fair Value Fair Value Fair Value Fair Value Inflation2.75% 2.75% 2.75% 2.75%Salary Increases (2) (2) (2) (2) Investment Rate of Return 7.375% (3) 7.50% (3) 7.50% (3) 7.50% (3) Retirement Age (4) (4) (4) (4) Mortality (5) (5) (5) (5)

CITY OF LANCASTER

SCHEDULE OF CHANGES IN THE NET POSITION LIABILITY AND RELATED RATIOS

PARS PENSION PLAN

LAST TEN FISCAL YEARS
YEAR ENDED JUNE 30, 2024

(92)
Fiscal Year EndedJune 30, 2024June 30, 2023June 30, 2022June 30, 2021June 30, 2020Measurement Period EndedJune 30, 2023June 30, 2022June 30, 2021June 30, 2020June 30, 2019Total Pension Liability:Service Cost-$ -$ -$ -$ 1,569$ Interest on Total Pension Liability482,476 494,992 481,917 545,037 569,756 Differences Between Expected and Actual Experience(184,766) - - - 134,522 Changes in Assumptions(18,652) 35,169 (670,041) 1,173,341 439,122 Changes in benefits- - (163,673) - - Benefit Payments, Including Refunds of Employee Contributions(756,009) (728,778) (710,129) (705,047) (694,049) Net Change in Total Pension Liability(476,951) (198,617) (1,061,926) 1,013,331 450,920 Total Pension Liability - Beginning of Year11,677,215 11,875,832 12,937,758 11,924,427 11,473,507 Total Pension Liability - End of Year (a)11,200,264$ 11,677,215$ 11,875,832$ 12,937,758$ 11,924,427$ Plan Fiduciary Net Position:Contributions - Employer-$ -$ -$ -$ -$ Contributions - Employee- - - - - Net Investment Income (Loss)580,129 (1,187,427) 1,786,017 262,205 536,880 Administrative Expense(14,315) (16,638) (16,893) (16,793) (17,313) Benefit Payments(756,009) (728,778) (710,129) (705,047) (694,049) Net Change in Plan Fiduciary Net Position(190,195) (1,932,843) 1,058,995 (459,635) (174,482) Plan Fiduciary Net Position - Beginning of Year7,571,389 9,504,232 8,445,237 8,904,872 9,079,354 Plan Fiduciary Net Position - End of Year (b)7,381,194$ 7,571,389$ 9,504,232$ 8,445,237$ 8,904,872$ Net Pension Liability (Asset) - Ending (a)-(b)3,819,070$ 4,105,826$ 2,371,600$ 4,492,521$ 3,019,555$ Plan Fiduciary Net Position as a Percentage of the Total Pension Liability65.90%64.84%80.03%65.28%74.68%Covered PayrollNoneNoneNoneNoneNoneNet Pension Liability as Percentage of Covered PayrollN/AN/AN/AN/AN/ANotes to Schedule:Benefit Changes:There were no changes in benefits.Changes in Assumptions:From fiscal year June 30, 2015, to June 30, 2016:GASB 68, paragraph 68 states that the long-term expected rate of return should be determined net of pension plan investment expense butwithout reduction for pension plan administrative expense. The discount rate of 7.50% used for the June 30, 2014, measurement date was net of administrative expenses. The discount rate of 6.50% used for the June 30, 2015, measurement date is without reduction of pension planadministrative expense.From fiscal year June 30, 2016, to June 30, 2017:The discount rate was updated from 6.50% to 4.99% and the expected long-term rate of return on investments was updated from 6.50% to 6.25%.From fiscal year June 30, 2017, to June 30, 2018:The discount rate was updated from 4.97% to 4.99% and the expected long-term rate of return on investments was updated from 6.25% to 6.00%.From fiscal year June 30, 2018, to June 30, 2019:The discount rate was updated from 4.99% to 5.12%.From fiscal year June 30, 2019, to June 30, 2020:The discount rate was updated from 5.12% to 4.71% and mortality improvement scale was updated to Scale MP-2019.From fiscal year June 30, 2020, to June 30, 2021:The discount rate was updated from 4.71% to 3.83%From fiscal year June 30, 2021, to June 30, 2022:The discount rate was updated from 3.83% to 4.30% and mortality improvement scale was updated to Scale MP-2021.From fiscal year June 30, 2022, to June 30, 2023:The discount rate was updated from 4.30% to 4.27%.From fiscal year June 30, 2023, to June 30, 2024:The discount rate was updated from 4.27% to 4.32%.

CITY OF LANCASTER

SCHEDULE OF CHANGES IN THE NET POSITION LIABILITY AND RELATED RATIOS

PARS PENSION PLAN (CONTINUED)

LAST TEN FISCAL YEARS
YEAR ENDED JUNE 30, 2024

(93)
Fiscal Year EndedJune 30, 2019June 30, 2018June 30, 2017June 30, 2016June 30, 2015Measurement Period EndedJune 30, 2018June 30, 2017June 30, 2016June 30, 2015June 30, 2014Total Pension Liability:Service Cost1,577$ 1,485$ 1,000$ 1,000$ 1,000$ Interest on Total Pension Liability568,236 578,723 636,000 605,000 607,000 Differences Between Expected and Actual Experience- 89,030 - 156,000 - Changes in Assumptions(188,575) (161,368) 1,837,000 350,000 - Changes in benefits- - - - - Benefit Payments, Including Refunds of Employee Contributions(678,957) (665,644) (652,000) (640,000) (627,000) Net Change in Total Pension Liability(297,719) (157,774) 1,822,000 472,000 (19,000) Total Pension Liability - Beginning of Year11,771,226 11,929,000 10,107,000 9,635,000 9,654,000 Total Pension Liability - End of Year (a)11,473,507$ 11,771,226$ 11,929,000$ 10,107,000$ 9,635,000$ Plan Fiduciary Net Position:Contributions - Employer-$ -$ -$ -$ -$ Contributions - Employee- - - - - Net Investment Income (Loss)551,796 881,421 (108) 230,000 1,204,000 Administrative Expense(18,115) (18,063) (23,332) (20,000) (20,000) Benefit Payments(678,957) (665,644) (665,644) (640,000) (627,000) Net Change in Plan Fiduciary Net Position(145,276) 197,714 (689,084) (430,000) 557,000 Plan Fiduciary Net Position - Beginning of Year9,224,630 9,026,916 9,716,000 10,146,000 9,589,000 Plan Fiduciary Net Position - End of Year (b)9,079,354$ 9,224,630$ 9,026,916$ 9,716,000$ 10,146,000$ Net Pension Liability (Asset) - Ending (a)-(b)2,394,153$ 2,546,596$ 2,902,084$ 391,000$ (511,000)$ Plan Fiduciary Net Position as a Percentage of the Total Pension Liability79.13%78.37%75.67%96.13%105.30%Covered PayrollNoneNoneNoneNoneNoneNet Pension Liability as Percentage of Covered PayrollN/AN/AN/AN/AN/A

CITY OF LANCASTER

SCHEDULE OF CONTRIBUTIONS

PARS PENSION PLAN
LAST TEN FISCAL YEARS*
YEAR ENDED JUNE 30, 2024

(94)
Fiscal Year Ended June 30, 2024 June 30, 2023 June 30, 2022 June 30, 2021 June 30, 2020Actuarially Determined Contribution 218,175$ 234,572$ 217,689$ 233,631$ 311,000$ Contributions in Relation to the Actuarially Determined Contributions - - - - - Contribution Deficiency (Excess) 218,175$ 234,572$ 217,689$ 233,631$ 311,000$ Covered Payroll None None None None NoneContributions as a Percentage of Covered Payroll N/A N/A N/A N/A N/ANotes to Schedule:Valuation Date6/30/2022 6/30/2021 6/30/2021 6/30/2019 6/30/2017Methods and Assumptions Used to Determine Contribution Rates:Single and Agent EmployersEntry Age Entry Age Entry Age Entry Age Entry AgeNormal Normal Normal Normal NormalAmortization MethodLevel Dollar Level Dollar Level Dollar Level Dollar Level DollarRemaining Amortization Period10 Years Open 10 Years Open 10 Years Open 10 Years Open 10 Years OpenAsset Valuation MethodMarket Value Market Value Market Value Market Value Market ValueInflation2.50% 2.50% 2.50% 2.75% 2.75%Salary Scale:Aggregate3.00% 3.00% 3.00% 3.00% 3.00%Merit (CalPERS Experience Study)2021 2000-2019 2000-2019 1997-2015 1997-2015Investment Rate of Return:06/30/23 Valuation 4.32%, including inflation and net of investment expenses06/30/21 Valuation 5.5%, net of investment expenses only06/30/19 Valuation 6.0%, net of investment expenses only06/30/17 Valuation 6.5%, net of investment expenses only06/30/15 Valuation 6.5%, net of investment expenses only06/30/13 Valuation 6.25%, net of investment and administrative expensesMortality Assumptions for Service Retirements and Beneficiaries:06/30/21 and 6/30/23 Valuation Mortality Table projected fully generational with Society of Actuaries Scale MP-2021.06/30/19 Valuation Mortality Table projected fully generational with Society of Actuaries Scale MP-2019.06/30/17 Valuation Mortality Table projected fully generational with Society of Actuaries Scale MP-2017.06/30/15 Valuation Mortality Table projected fully generational with Scale MP-2014 modified to convergeto ultimate improvement rates in 2022.06/30/13 Valuation CalPERS 1997-2007 Experience Study, Mortality projected fully generationalwith Scale AA.Mortality Assumptions for Disability Retirements:06/30/24 Measurement Date CalPERS 2021 Experience Study, Mortality Table projected fully generationalwith Society of Actuaries Scale MP-2021.06/30/22 Measurement Date CalPERS 2000-2019 Experience Study, Mortality Table projected fully generationalwith Society of Actuaries Scale MP-2021.06/30/21 Valuation CalPERS 2000-2019 Experience Study, Mortality Table projected fully generationalwith Society of Actuaries Scale MP-2019.06/30/17 and 6/30/19 Valuation CalPERS 1997-2015 Experience Study, Mortality Table projected fully generationalwith Society of Actuaries Scale MP-2017.06/30/15 Valuation CalPERS 1997-2011 Experience Study Mortality Table for nonwork DisabledRetirees projected fully generational with Scale MP-2014 modified to convergeto ultimate improvement rates in 2022.06/30/13 Valuation CalPERS 1997-2007 Experience Study, Mortality projected fully generationalwith Scale AA.

CITY OF LANCASTER

SCHEDULE OF CONTRIBUTIONS

PARS PENSION PLAN (CONTINUED)
LAST TEN FISCAL YEARS*
YEAR ENDED JUNE 30, 2024

(95)
Fiscal Year Ended June 30, 2019 June 30, 2018 June 30, 2017 June 30, 2016 June 30, 2015Actuarially Determined Contribution 337,000$ 89,000$ 93,000$ 52,000$ -$ Contributions in Relation to the Actuarially Determined Contributions - - - - - Contribution Deficiency (Excess) 337,000$ 89,000$ 93,000$ 52,000$ -$ Covered Payroll None None None None NoneContributions as a Percentage of Covered Payroll N/A N/A N/A N/A N/ANotes to Schedule:Valuation Date6/30/2017 6/30/2015 6/30/2015 6/30/213 6/30/213 Methods and Assumptions Used to Determine Contribution Rates:Single and Agent EmployersEntry Age Entry Age Entry Age Entry Age Entry AgeNormal Normal Normal Normal NormalAmortization MethodLevel Dollar Level Dollar Level Dollar Level Dollar Level DollarRemaining Amortization Period10 Years Open 10 Years Open 10 Years Open 10 Years Closed 10 Years OpenAsset Valuation MethodMarket Value Market Value Market Value Market Value Market ValueInflation2.75% 3.00% 3.00% 3.00% 3.00%Salary Scale:Aggregate3.00% 3.25% 3.25% 3.25% 3.25%Merit (CalPERS Experience Study)1997-2015 1997-2011 1997-2011 1997-2007 1997-2007Investment Rate of Return:06/30/23 Valuation 4.32%, including inflation and net of investment expenses06/30/21 Valuation 5.5%, net of investment expenses only06/30/19 Valuation 6.0%, net of investment expenses only06/30/17 Valuation 6.5%, net of investment expenses only06/30/15 Valuation 6.5%, net of investment expenses only06/30/13 Valuation 6.25%, net of investment and administrative expensesMortality Assumptions for Service Retirements and Beneficiaries:06/30/21 and 6/30/23 Valuation Mortality Table projected fully generational with Society of Actuaries Scale MP-2021.06/30/19 Valuation Mortality Table projected fully generational with Society of Actuaries Scale MP-2019.06/30/17 Valuation Mortality Table projected fully generational with Society of Actuaries Scale MP-2017.06/30/15 Valuation Mortality Table projected fully generational with Scale MP-2014 modified to convergeto ultimate improvement rates in 2022.06/30/13 Valuation CalPERS 1997-2007 Experience Study, Mortality projected fully generationalwith Scale AA.Mortality Assumptions for Disability Retirements:06/30/24 Measurement Date CalPERS 2021 Experience Study, Mortality Table projected fully generationalwith Society of Actuaries Scale MP-2021.06/30/22 Measurement Date CalPERS 2000-2019 Experience Study, Mortality Table projected fully generationalwith Society of Actuaries Scale MP-2021.06/30/21 Valuation CalPERS 2000-2019 Experience Study, Mortality Table projected fully generationalwith Society of Actuaries Scale MP-2019.06/30/17 and 6/30/19 Valuation CalPERS 1997-2015 Experience Study, Mortality Table projected fully generationalwith Society of Actuaries Scale MP-2017.06/30/15 Valuation CalPERS 1997-2011 Experience Study Mortality Table for nonwork DisabledRetirees projected fully generational with Scale MP-2014 modified to convergeto ultimate improvement rates in 2022.06/30/13 Valuation CalPERS 1997-2007 Experience Study, Mortality projected fully generationalwith Scale AA.

CITY OF LANCASTER

SCHEDULE OF CHANGES IN THE NET OPEB LIABILITY AND RELATED RATIOS LAST TEN FISCAL YEARS*
YEAR ENDED JUNE 30, 2024

(96)
Fiscal Year End6/30/20246/30/20236/30/20226/30/20216/30/20206/30/20196/30/2018Measurement Date6/30/20236/30/20226/30/20216/30/20206/30/20196/30/20186/30/2017Total OPEB Liability:Service Cost427,974$ 416,520$ 556,718$ 544,912$ 514,497$ 549,862$ 533,847$ Interest on Total OPEB Liability1,311,591 1,262,548 1,747,735 1,711,964 1,640,380 1,574,306 1,500,990 Change in Assumption560,296 (643,491) (358,865) (498,407) (1,320,939) - - Difference Between Expected and Actual Experience(2,174,130) - (5,656,872) - 1,492,298 - - Benefit Payments, Including Refunds of Employee Contributions(1,220,306) (1,181,090) (1,132,629) (1,263,243) (1,159,375) (903,880) (851,733) Net Change in Total OPEB Liability(1,094,575) (145,513) (4,843,913) 495,226 1,166,861 1,220,288 1,183,104 Total OPEB Liability - Beginning of Year22,983,928 23,129,441 27,973,354 27,478,128 26,311,267 25,090,979 23,907,875 Total OPEB Liability - End of Year (a)21,889,353 22,983,928 23,129,441 27,973,354 27,478,128 26,311,267 25,090,979 Plan Fiduciary Net Position:Contributions - Employer3,038,434 3,027,605 1,132,629 2,451,000 2,973,720 2,521,850 2,757,002 Net Investment Income569,865 (2,062,879) 2,423,434 652,096 717,403 470,766 400,018 Administrative Expenses(4,573) (4,093) (4,425) (6,167) (2,205) (11,481) (3,027) Benefit Payments(1,220,306) (1,181,090) (1,132,629) (1,263,243) (1,159,375) (903,880) (851,733) Net Change in Plan Fiduciary Net Position2,383,420 (220,457) 2,419,009 1,833,686 2,529,543 2,077,255 2,302,260 Plan Fiduciary Net Position - Beginning of Year14,200,195 14,420,652 12,001,643 10,167,957 7,638,414 5,561,159 3,258,899 Plan Fiduciary Net Position - End of Year (b)16,583,615 14,200,195 14,420,652 12,001,643 10,167,957 7,638,414 5,561,159 Net OPEB Liability - Ending (a)-(b) 5,305,738$ 8,783,733$ 8,708,789$ 15,971,711$ 17,310,171$ 18,672,853$ 19,529,820$ Plan Fiduciary Net Position as a Percentage of the Net OPEB Liability75.76%61.78%62.35%42.90%37.00%29.03%22.16%Covered - Employee Payroll26,906,110$ 24,544,346$ 21,125,169$ 20,370,100$ 21,066,497$ 19,015,391$ 20,878,494$ Net OPEB Liability as Percentage of Covered - Employee Payroll19.72%35.79%41.22%78.41%82.17%98.20%93.54%Notes to Schedule: Benefit Changes:There were no changes in benefits. Changes in Assumptions:From fiscal year June 30, 2017, to June 30, 2018:There were no changes in assumptions.From fiscal year June 30, 2018, to June 30, 2019:Mortality improvement scale was updated to Scale MP-2019Assumed plan elections at retirement were updatedSpousal coverage assumption was updated from 50% to 30%From fiscal year June 30, 2021, to June 30, 2022:Inflation changed from 2.75% to 2.5%Medicare advantage plan removedMortality improvement scale was updated to Scale MP-2021From fiscal year June 30, 2022, to June 30, 2023:Discount rate changed from 5.50% to 5.75%Inflation changed from 2.75% to 2.5%Medicare broken out for Non-Kaiser and KaiserFrom fiscal year June 30, 2023, to June 30, 2024:Discount rate changed from 5.75% to 5.50%* Fiscal year 2018 was the first year of implementation, and therefore, only seven years are shown.

CITY OF LANCASTER
SCHEDULE OF CONTRIBUTIONS – OPEB
LAST TEN FISCAL YEARS*
YEAR ENDED JUNE 30, 2024

(97)
Fiscal Year EndedJune 30, 2024June 30, 2023June 30, 2022June 30, 2021June 30, 2020June 30, 2019June 30, 2018Contractually Required Contribution (Actuarially Determined)1,080,580$ 1,099,938$ 1,846,515$ 1,985,527$ 1,973,000$ 2,009,000$ 2,099,000$ Contributions in Relation to the Actuarially Determined Contributions(2,307,440) (3,038,434) (3,027,604) (1,132,629) (2,451,000) (2,973,720) (2,521,850) Contribution Deficiency (Excess) (1,226,860)$ (1,938,496)$ (1,181,089)$ 852,898$ (478,000)$ (964,720)$ (422,850)$ Covered - Employee Payroll29,550,948$ 26,906,110$ 24,544,346$ 21,125,169$ 20,370,100$ 21,066,497$ 19,015,391$ Contributions as a Percentage of Covered - Employee Payroll10.20%11.30%12.30%5.36%12.03%14.12%13.26%Notes to Schedule:Valuation Date6/30/20236/30/20216/30/20196/30/20196/30/20176/30/20176/30/2015Methods and Assumptions Used to Determine Contribution Rates:Single and Agent EmployersEntry AgeEntry AgeEntry AgeEntry AgeEntry AgeEntry ageEntry ageAmortization MethodLevel DollarLevel DollarLevel DollarLevel DollarLevel DollarLevel dollarLevel dollarAmortization Period20 Year Fixed22 Year Fixed23 Year Fixed24 Year Fixed25 Year Fixed26 Year Fixed27 Year FixedPeriodPeriodPeriodPeriodPeriodPeriodPeriodInflation2.50%2.50%2.75%2.75%2.75%2.75%3.00%MortalityCalPERSCalPERSCalPERSCalPERSCalPERSCalPERSCalPERS20212000-20191997-20151997-20151997-20151997-20151997-2011ExperienceExperienceExperienceExperienceExperienceExperienceExperienceMortality ImprovementsMortalityMortalityMortalityMortalityMortalityMortalityMortalityProjected FullyProjected FullyProjected FullyProjected FullyProjected FullyProjected FullyProjected FullyGenerationalGenerationalGenerationalGenerationalGenerationalGenerationalGenerationalWith ScaleWith ScaleWith ScaleWith ScaleWith ScaleWith ScaleWith ScaleMP-2021MP-2021MP-2019MP-2019MP-2017MP-2017MP-2014Health Care Trend Rates:06/30/15 ValuationNon-Medicare 7.50% decreasing to 5.00% in 2021, Medicare 7.80% decreasing to5.00% in 2021.06/30/17 ValuationNon-Medicare 7.50% decreasing to 4.00% in 2076, Medicare 6.50% decreasing to4.00% in 2076.06/30/19 ValuationNon-Medicare 7.25% decreasing to 4.00% in 2076, Medicare 6.30% decreasing to4.00% in 2076.06/30/21 ValuationNon-Medicare 6.50% decreasing to 3.75% in 2076, Medicare(Non-Kaiser) 5.65% decreasing to3.75% in 2076, Medicare(Kaiser) 4.60% decreasing to 3.75% in 2076.06/30/23 ValuationInitial rate of 8.00%, decreasing 0.50% annually to an ultimate rate of 4.50% for Pre-65 and 6.50%decreasing by 0.25% annually to an ultimate rate of 4.50% for Post-65.

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SUPPLEMENTARY INFORMATION

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COMBINING AND INDIVIDUAL FUND

STATEMENTS AND SCHEDULES

CITY OF LANCASTER

COMBINING BALANCE SHEET

OTHER GOVERNMENTAL FUNDS
JUNE 30, 2024

(102)

Landscape Housing and Community Maintenance Community Gas Tax Services District DevelopmentASSETSPooled Cash and Investments 2,984,021$ 90,587$ 850,165$ 1,736,681$ Receivables:Accounts 35,591 26,944 - 224,373 Taxes 1,651,442 - 16,998 - Due from Other Governments - - - 1,239,601 Notes and Loans, Net - - - - Prepaid Items 133,161 - - - Restricted Assets:Cash and Investments With Fiscal Agents - - - - Total Assets 4,804,215$ 117,531$ 867,163$ 3,200,655$ LIABILITIES, DEFERRED INFLOWS OFRESOURCES, AND FUND BALANCESLIABILITIESAccounts Payable 473,576$ 9,807$ 164,664$ 722,763$ Accrued Liabilities 248,773 - 7,229 116,055 Unearned Revenues - - - 60,932 Due to Other Funds - - - - Retentions Payable 41,805 - - - Total Liabilities 764,154 9,807 171,893 899,750 DEFERRED INFLOWS OF RESOURCESUnavailable Revenues 79,350 19,943 - 1,239,601 Total Deferred Inflows of Resources 79,350 19,943 - 1,239,601 FUND BALANCES (DEFICITS)Nonspendable:Prepaid Items 133,161 - - - Restricted:Community Development Projects - 87,781 - 1,061,304 Public Safety - - - - Parks, Recreation, and Arts - - - - Development Services 3,827,550 - 695,270 - Housing and Neighborhood Revitalization - - - - Unassigned - - - - Total Fund Balances (Deficits) 3,960,711 87,781 695,270 1,061,304 Total Liabilities, Deferred Inflows of Resources, and Fund Balances 4,804,215$ 117,531$ 867,163$ 3,200,655$ Special Revenue Funds

CITY OF LANCASTER

COMBINING BALANCE SHEET

OTHER GOVERNMENTAL FUNDS (CONTINUED)
JUNE 30, 2024

(103)

HOME BikewayProgram Proposition A Improvement Proposition CASSETSPooled Cash and Investments 916,999$ 7,514,482$ -$ 10,818,267$ Receivables:Accounts 117,998 - - - Taxes - - - 302,616 Due from Other Governments - - - - Notes and Loans, Net 590,061 - - - Prepaid Items - - - - Restricted Assets:Cash and Investments With Fiscal Agents - - - - Total Assets 1,625,058$ 7,514,482$ -$ 11,120,883$ LIABILITIES, DEFERRED INFLOWS OFRESOURCES, AND FUND BALANCESLIABILITIESAccounts Payable -$ 70,118$ -$ 218,386$ Accrued Liabilities - 2,091 - 2,401 Unearned Revenues - - - - Due to Other Funds - - 18,125 - Retentions Payable - - - 55,766 Total Liabilities - 72,209 18,125 276,553 DEFERRED INFLOWS OF RESOURCESUnavailable Revenues - - - - Total Deferred Inflows of Resources - - - - FUND BALANCES (DEFICITS)Nonspendable:Prepaid Items - - - - Restricted:Community Development Projects - - - - Public Safety - - - - Parks, Recreation, and Arts - - - - Development Services - 7,442,273 - 10,844,330 Housing and Neighborhood Revitalization 1,625,058 - - - Unassigned - - (18,125) - Total Fund Balances (Deficits) 1,625,058 7,442,273 (18,125) 10,844,330 Total Liabilities, Deferred Inflows of Resources, and Fund Balances 1,625,058$ 7,514,482$ -$ 11,120,883$ Special Revenue Funds

CITY OF LANCASTER

COMBINING BALANCE SHEET

OTHER GOVERNMENTAL FUNDS (CONTINUED)
JUNE 30, 2024

(104)

DeveloperFederal State Parks Fees -Grants Grants Development SignalsASSETSPooled Cash and Investments -$ -$ 536,947$ 3,087,958$ Receivables:Accounts 1,409,876 78,319 - 103,599 Taxes - - - - Due from Other Governments 1,568,472 2,944,632 - - Notes and Loans, Net - - - - Prepaid Items - - - - Restricted Assets:Cash and Investments With Fiscal Agents - - - - Total Assets 2,978,348$ 3,022,951$ 536,947$ 3,191,557$ LIABILITIES, DEFERRED INFLOWS OFRESOURCES, AND FUND BALANCESLIABILITIESAccounts Payable 324,510$ 449,806$ 70,590$ 103,121$ Accrued Liabilities 3,549 63,862 - - Unearned Revenues - 757,453 - 103,599 Due to Other Funds 1,988,534 1,588,914 - - Retentions Payable - - - - Total Liabilities 2,316,593 2,860,035 70,590 206,720 DEFERRED INFLOWS OF RESOURCESUnavailable Revenues 534,816 2,960,428 - - Total Deferred Inflows of Resources 534,816 2,960,428 - - FUND BALANCES (DEFICITS)Nonspendable:Prepaid Items - - - - Restricted:Community Development Projects 126,939 - - - Public Safety - - - - Parks, Recreation, and Arts - - 466,357 - Development Services - - - 2,984,837 Housing and Neighborhood Revitalization - - - - Unassigned - (2,797,512) - - Total Fund Balances (Deficits) 126,939 (2,797,512) 466,357 2,984,837 Total Liabilities, Deferred Inflows of Resources, and Fund Balances 2,978,348$ 3,022,951$ 536,947$ 3,191,557$ Special Revenue Funds

CITY OF LANCASTER

COMBINING BALANCE SHEET

OTHER GOVERNMENTAL FUNDS (CONTINUED)
JUNE 30, 2024

(105)

Developer Biological TrafficFees - Recycled Impact ImpactDrainage Water Fees FeesASSETSPooled Cash and Investments 11,256,521$ -$ 1,047,770$ 2,609,705$ Receivables:Accounts 247,252 16,239 - 222,388 Taxes - - - - Due from Other Governments - - - - Notes and Loans, Net - - - - Prepaid Items - - - - Restricted Assets:Cash and Investments With Fiscal Agents - - - - Total Assets 11,503,773$ 16,239$ 1,047,770$ 2,832,093$ LIABILITIES, DEFERRED INFLOWS OFRESOURCES, AND FUND BALANCESLIABILITIESAccounts Payable 268,589$ 21,316$ -$ 242,823$ Accrued Liabilities 460 3,998 - 1,189 Unearned Revenues 247,252 - - 222,388 Due to Other Funds - 107,779 - - Retentions Payable - - - - Total Liabilities 516,301 133,093 - 466,400 DEFERRED INFLOWS OF RESOURCESUnavailable Revenues - 7,289 - - Total Deferred Inflows of Resources - 7,289 - - FUND BALANCES (DEFICITS)Nonspendable:Prepaid Items - - - - Restricted:Community Development Projects - - - - Public Safety - - - - Parks, Recreation, and Arts - - - - Development Services 10,987,472 - 1,047,770 2,365,693 Housing and Neighborhood Revitalization - - - - Unassigned - (124,143) - - Total Fund Balances (Deficits) 10,987,472 (124,143) 1,047,770 2,365,693 Total Liabilities, Deferred Inflows of Resources, and Fund Balances 11,503,773$ 16,239$ 1,047,770$ 2,832,093$ Special Revenue Funds

CITY OF LANCASTER

COMBINING BALANCE SHEET

OTHER GOVERNMENTAL FUNDS (CONTINUED)
JUNE 30, 2024

(106)

Lancaster Zero-Net Drainage Energy Solar Maintenance Traffic MitigationAQMD District Safety In LieuASSETSPooled Cash and Investments -$ 938,863$ 257,669$ 117,379$ Receivables:Accounts 18,750 - - - Taxes - 42,599 27,259 - Due from Other Governments - - - - Notes and Loans, Net - - - - Prepaid Items - - - - Restricted Assets:Cash and Investments With Fiscal Agents - - - - Total Assets 18,750$ 981,462$ 284,928$ 117,379$ LIABILITIES, DEFERRED INFLOWS OFRESOURCES, AND FUND BALANCESLIABILITIESAccounts Payable 4,375$ 43,275$ -$ -$ Accrued Liabilities - 36,374 - - Unearned Revenues - - - - Due to Other Funds 14,375 - - - Retentions Payable - - - - Total Liabilities 18,750 79,649 - - DEFERRED INFLOWS OF RESOURCESUnavailable Revenues 18,750 - - - Total Deferred Inflows of Resources 18,750 - - - FUND BALANCES (DEFICITS)Nonspendable:Prepaid Items - - - - Restricted:Community Development Projects - - - - Public Safety - - 284,928 - Parks, Recreation, and Arts - - - - Development Services - 901,813 - 117,379 Housing and Neighborhood Revitalization - - - - Unassigned (18,750) - - - Total Fund Balances (Deficits) (18,750) 901,813 284,928 117,379 Total Liabilities, Deferred Inflows of Resources, and Fund Balances 18,750$ 981,462$ 284,928$ 117,379$ Special Revenue Funds

CITY OF LANCASTER

COMBINING BALANCE SHEET

OTHER GOVERNMENTAL FUNDS (CONTINUED)
JUNE 30, 2024

(107)

Urban LA County StructureReimbursement Measure H MTA Grant ProgramASSETSPooled Cash and Investments -$ -$ -$ 1,882,368$ Receivables:Accounts 364,009 2,303,641 1,408,073 25,646 Taxes - - - - Due from Other Governments - 238,403 1,164,514 - Notes and Loans, Net - - - - Prepaid Items - - - - Restricted Assets:Cash and Investments With Fiscal Agents - - - - Total Assets 364,009$ 2,542,044$ 2,572,587$ 1,908,014$ LIABILITIES, DEFERRED INFLOWS OFRESOURCES, AND FUND BALANCESLIABILITIESAccounts Payable -$ 129,780$ 84,567$ 217,518$ Accrued Liabilities - 60,650 20,566 - Unearned Revenues - - - 25,646 Due to Other Funds 364,009 2,378,506 2,357,299 - Retentions Payable - - 109,625 - Total Liabilities 364,009 2,568,936 2,572,057 243,164 DEFERRED INFLOWS OF RESOURCESUnavailable Revenues 364,009 238,403 1,290,494 - Total Deferred Inflows of Resources 364,009 238,403 1,290,494 - FUND BALANCES (DEFICITS)Nonspendable:Prepaid Items - - - - Restricted:Community Development Projects - - - - Public Safety - - - - Parks, Recreation, and Arts - - - 1,664,850 Development Services - - - Housing and Neighborhood Revitalization - - - - Unassigned (364,009) (265,295) (1,289,964) - Total Fund Balances (Deficits) (364,009) (265,295) (1,289,964) 1,664,850 Total Liabilities, Deferred Inflows of Resources, and Fund Balances 364,009$ 2,542,044$ 2,572,587$ 1,908,014$ Special Revenue Funds

CITY OF LANCASTER

COMBINING BALANCE SHEET

OTHER GOVERNMENTAL FUNDS (CONTINUED)
JUNE 30, 2024

(108)

SewerMariposa Maintenance Proposition Proposition Lily District 1B 42 Measure RASSETSPooled Cash and Investments 62,733$ 1,006,650$ 6,296$ 46,543$ -$ Receivables:Accounts - 14,106 - - 1,866,389 Taxes - 79,063 - - 227,629 Due from Other Governments - - - - 12,257,739 Notes and Loans, Net - - - - - Prepaid Items - 16,900 - - 240 Restricted Assets:Cash and Investments With Fiscal Agents - - - - - Total Assets 62,733$ 1,116,719$ 6,296$ 46,543$ 14,351,997$ LIABILITIES, DEFERRED INFLOWS OFRESOURCES, AND FUND BALANCESLIABILITIESAccounts Payable -$ 168,020$ -$ -$ 2,919,863$ Accrued Liabilities - 103,985 - - 9,440 Unearned Revenues - - - - - Due to Other Funds - - - - 5,084,246 Retentions Payable - 91,144 - - 598,589 Total Liabilities - 363,149 - - 8,612,138 DEFERRED INFLOWS OF RESOURCESUnavailable Revenues - - - - 12,266,512 Total Deferred Inflows of Resources - - - - 12,266,512 FUND BALANCES (DEFICITS)Nonspendable:Prepaid Items - 16,900 - - 240 Restricted:Community Development Projects - - - - - Public Safety - - - - - Parks, Recreation, and Arts - - - - - Development Services 62,733 736,670 6,296 46,543 - Housing and Neighborhood Revitalization - - - - - Unassigned - - - - (6,526,893) Total Fund Balances (Deficits) 62,733 753,570 6,296 46,543 (6,526,653) Total Liabilities, Deferred Inflows of Resources, and Fund Balances 62,733$ 1,116,719$ 6,296$ 46,543$ 14,351,997$ Special Revenue Funds

CITY OF LANCASTER

COMBINING BALANCE SHEET

OTHER GOVERNMENTAL FUNDS (CONTINUED)
JUNE 30, 2024

(109)
Capital ProjectsFundTotalLancaster OtherLighting Capital GovernmentalMeasure M District AVAQMD Projects FundsASSETSPooled Cash and Investments 1,921,272$ 7,132,181$ -$ -$ 56,822,057$ Receivables:Accounts - 75,535 324,231 - 8,882,959 Taxes 258,073 127,486 - - 2,733,165 Due from Other Governments 62,024 - - - 19,475,385 Notes and Loans, Net - - - - 590,061 Prepaid Items 360 750 - - 151,411 Restricted Assets:Cash and Investments With Fiscal Agents - 479 - - 479 Total Assets 2,241,729$ 7,336,431$ 324,231$ -$ 88,655,517$ LIABILITIES, DEFERRED INFLOWS OFRESOURCES, AND FUND BALANCESLIABILITIESAccounts Payable 28,550$ 625,824$ -$ -$ 7,361,841$ Accrued Liabilities 58,249 17,638 44,792 - 801,301 Unearned Revenues - - - - 1,417,270 Due to Other Funds - - 266,741 - 14,168,528 Retentions Payable - - - - 896,929 Total Liabilities 86,799 643,462 311,533 - 24,645,869 DEFERRED INFLOWS OF RESOURCESUnavailable Revenues 62,024 31,690 324,231 - 19,437,540 Total Deferred Inflows of Resources 62,024 31,690 324,231 - 19,437,540 FUND BALANCES (DEFICITS)Nonspendable:Prepaid Items 360 750 - - 151,411 Restricted:Community Development Projects - - - - 1,276,024 Public Safety - - - - 284,928 Parks, Recreation, and Arts - - - - 2,131,207 Development Services 2,092,546 6,660,529 - - 50,819,704 Housing and Neighborhood Revitalization - - - - 1,625,058 Unassigned - - (311,533) - (11,716,224) Total Fund Balances (Deficits) 2,092,906 6,661,279 (311,533) - 44,572,108 Total Liabilities, Deferred Inflows of Resources, and Fund Balances 2,241,729$ 7,336,431$ 324,231$ -$ 88,655,517$ Special Revenue Funds

CITY OF LANCASTER

COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND
CHANGES IN FUND BALANCES – OTHER GOVERNMENTAL FUNDS
YEAR ENDED JUNE 30, 2024

(110)

Landscape Housing and Community Maintenance Community Gas Tax Services District DevelopmentREVENUESTaxes -$ -$ -$ -$ Licenses and Permits - - - - Intergovernmental 9,345,674 - - 3,612,730 Charges for Services - - 2,136,781 - Investment Earnings 152,013 - - - Fines and Forfeitures - - - - Contributions - - 20,310 - Miscellaneous 2,186 40,898 525 - Total Revenues 9,499,873 40,898 2,157,616 3,612,730 EXPENDITURESCurrent:General Government 69,912 20,459 - 2,205,005 Public Safety - - - - Community Development - - - - Parks, Recreation, and Arts 67,823 20,380 - - Development Services 8,365,656 1,676 2,571,425 - Housing and Neighborhood Revitalization - - - 247,694 Capital Outlay 3,765,025 - - 2,225,710 Debt Service:Principal Retirement - - - 205,000 Interest and Fiscal Charges - - - 5,891 Total Expenditures 12,268,416 42,515 2,571,425 4,889,300 EXCESS OF REVENUES OVER (UNDER) EXPENDITURES(2,768,543) (1,617) (413,809) (1,276,570) OTHER FINANCING SOURCES (USES)Transfers In 5,869,807 - - 671 Transfers Out (2,772,559) - (263,119) (571,453) Total Other Financing Sources (Uses) 3,097,248 - (263,119) (570,782) NET CHANGE IN FUND BALANCES328,705 (1,617) (676,928) (1,847,352) Fund Balances (Deficits) - Beginning of Year, as Previously Presented 3,632,006 89,398 1,372,198 2,908,656 Change within the financial reporting entity - - - - Fund Balances (Deficits) - Beginning of Year, as Restated 3,632,006 89,398 1,372,198 2,908,656 FUND BALANCES (DEFICITS) - END OF YEAR3,960,711$ 87,781$ 695,270$ 1,061,304$ Special Revenue Funds

CITY OF LANCASTER

COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND
CHANGES IN FUND BALANCES – OTHER GOVERNMENTAL FUNDS (CONTINUED) YEAR ENDED JUNE 30, 2024

(111)

HOME BikewayProgram Proposition A Improvement Proposition CREVENUESTaxes -$ -$ -$ -$ Licenses and Permits - - - - Intergovernmental 1,286,042 4,644,715 190,039 3,852,684 Charges for Services - - - - Investment Earnings - 174,446 - 248,552 Fines and Forfeitures - - - - Contributions - - - - Miscellaneous - - - - Total Revenues 1,286,042 4,819,161 190,039 4,101,236 EXPENDITURESCurrent:General Government 1,281,382 1,607,025 - - Public Safety - - - - Community Development - - - - Parks, Recreation, and Arts - 110,071 - - Development Services - 120,146 31,505 257,775 Housing and Neighborhood Revitalization - - - - Capital Outlay - 596,710 181,467 2,403,028 Debt Service:Principal Retirement - - - - Interest and Fiscal Charges - - - - Total Expenditures 1,281,382 2,433,952 212,972 2,660,803 EXCESS OF REVENUES OVER (UNDER) EXPENDITURES4,660 2,385,209 (22,933) 1,440,433 OTHER FINANCING SOURCES (USES)Transfers In - 65,091 - 19,802 Transfers Out (719) (174,697) (12,464) - Total Other Financing Sources (Uses) (719) (109,606) (12,464) 19,802 NET CHANGE IN FUND BALANCES3,941 2,275,603 (35,397) 1,460,235 Fund Balances (Deficits) - Beginning of Year, as Previously Presented 1,621,117 5,166,670 17,272 9,384,095 Change within the financial reporting entity - - - - Fund Balances (Deficits) - Beginning of Year, as Restated 1,621,117 5,166,670 17,272 9,384,095 FUND BALANCES (DEFICITS) - END OF YEAR1,625,058$ 7,442,273$ (18,125)$ 10,844,330$ Special Revenue Funds

CITY OF LANCASTER

COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND
CHANGES IN FUND BALANCES – OTHER GOVERNMENTAL FUNDS (CONTINUED) YEAR ENDED JUNE 30, 2024

(112)

DeveloperFederal State Parks Fees -Grants Grants Development SignalsREVENUESTaxes -$ -$ -$ -$ Licenses and Permits - - 27,680 219,843 Intergovernmental 6,503,969 1,600,009 - - Charges for Services - - - - Investment Earnings - - - - Fines and Forfeitures - - - - Contributions - - - - Miscellaneous - - - - Total Revenues 6,503,969 1,600,009 27,680 219,843 EXPENDITURESCurrent:General Government - 180,179 - - Public Safety 796,853 132,165 - - Community Development - 373,221 - - Parks, Recreation, and Arts - 172,720 - - Development Services 139,123 273,924 - - Housing and Neighborhood Revitalization - - - - Capital Outlay 1,939,531 1,953,870 85,900 55,321 Debt Service:Principal Retirement - - - - Interest and Fiscal Charges - - - - Total Expenditures 2,875,507 3,086,079 85,900 55,321 EXCESS OF REVENUES OVER (UNDER) EXPENDITURES3,628,462 (1,486,070) (58,220) 164,522 OTHER FINANCING SOURCES (USES)Transfers In 2,416,225 217,469 - - Transfers Out (1,928,167) (52,383) - - Total Other Financing Sources (Uses) 488,058 165,086 - - NET CHANGE IN FUND BALANCES4,116,520 (1,320,984) (58,220) 164,522 Fund Balances (Deficits) - Beginning of Year, as Previously Presented (3,989,581) (1,476,528) 524,577 2,820,315 Change within the financial reporting entity - - - - Fund Balances (Deficits) - Beginning of Year, as Restated (3,989,581) (1,476,528) 524,577 2,820,315 FUND BALANCES (DEFICITS) - END OF YEAR126,939$ (2,797,512)$ 466,357$ 2,984,837$ Special Revenue Funds

CITY OF LANCASTER

COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND
CHANGES IN FUND BALANCES – OTHER GOVERNMENTAL FUNDS (CONTINUED) YEAR ENDED JUNE 30, 2024

(113)

Developer Biological TrafficFees - Recycled Impact ImpactDrainage Water Fees FeesREVENUESTaxes -$ -$ -$ -$ Licenses and Permits 255,055 - 119,882 612,427 Intergovernmental - - - - Charges for Services - 115,233 - - Investment Earnings - - - - Fines and Forfeitures - - - - Contributions - - - - Miscellaneous - - - - Total Revenues 255,055 115,233 119,882 612,427 EXPENDITURESCurrent:General Government - 580 - - Public Safety - - - - Community Development - - - - Parks, Recreation, and Arts - - - - Development Services 33,411 217,024 - - Housing and Neighborhood Revitalization - - - Capital Outlay 191,331 579 - - Debt Service:Principal Retirement - - - - Interest and Fiscal Charges - - - - Total Expenditures 224,742 218,183 - - EXCESS OF REVENUES OVER (UNDER) EXPENDITURES30,313 (102,950) 119,882 612,427 OTHER FINANCING SOURCES (USES)Transfers In - - - - Transfers Out - (71,685) - (1,595) Total Other Financing Sources (Uses) - (71,685) - (1,595) NET CHANGE IN FUND BALANCES30,313 (174,635) 119,882 610,832 Fund Balances (Deficits) - Beginning of Year, as Previously Presented 10,957,159 50,492 927,888 1,754,861 Change within the financial reporting entity - - - - Fund Balances (Deficits) - Beginning of Year, as Restated 10,957,159 50,492 927,888 1,754,861 FUND BALANCES (DEFICITS) - END OF YEAR10,987,472$ (124,143)$ 1,047,770$ 2,365,693$ Special Revenue Funds

CITY OF LANCASTER

COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND
CHANGES IN FUND BALANCES – OTHER GOVERNMENTAL FUNDS (CONTINUED) YEAR ENDED JUNE 30, 2024

(114)

Lancaster Zero-Net Drainage Energy Solar Maintenance Traffic MitigationAQMD District Safety In LieuREVENUESTaxes -$ -$ -$ -$ Licenses and Permits - - - - Intergovernmental - - - - Charges for Services - 2,388,126 - - Investment Earnings - - - - Fines and Forfeitures - - 96,542 - Contributions - - - - Miscellaneous - - 36,483 10,679 Total Revenues - 2,388,126 133,025 10,679 EXPENDITURESCurrent:General Government - - - - Public Safety - - - - Community Development 18,750 303,000 - - Parks, Recreation, and Arts - - - - Development Services - 1,517,566 - - Housing and Neighborhood Revitalization - - - - Capital Outlay - 668,897 - - Debt Service:Principal Retirement - - - - Interest and Fiscal Charges - - - - Total Expenditures 18,750 2,489,463 - - EXCESS OF REVENUES OVER (UNDER) EXPENDITURES(18,750) (101,337) 133,025 10,679 OTHER FINANCING SOURCES (USES)Transfers In - - - - Transfers Out (24,565) (624,368) (133,025) (505) Total Other Financing Sources (Uses) (24,565) (624,368) (133,025) (505) NET CHANGE IN FUND BALANCES(43,315) (725,705) - 10,174 Fund Balances (Deficits) - Beginning of Year, as Previously Presented 24,565 1,627,518 284,928 107,205 Change within the financial reporting entity - - - - Fund Balances (Deficits) - Beginning of Year, as Restated 24,565 1,627,518 284,928 107,205 FUND BALANCES (DEFICITS) - END OF YEAR(18,750)$ 901,813$ 284,928$ 117,379$ Special Revenue Funds

CITY OF LANCASTER

COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND
CHANGES IN FUND BALANCES – OTHER GOVERNMENTAL FUNDS (CONTINUED) YEAR ENDED JUNE 30, 2024

(115)

Urban LA County StructureReimbursement Measure H MTA Grant ProgramREVENUESTaxes -$ -$ -$ -$ Licenses and Permits - - - 208,154 Intergovernmental - 2,163,635 1,859,989 - Charges for Services - - - - Investment Earnings - - - - Fines and Forfeitures - - - - Contributions - - - - Miscellaneous - - - - Total Revenues - 2,163,635 1,859,989 208,154 EXPENDITURESCurrent:General Government - - - - Public Safety - - - - Community Development - - - - Parks, Recreation, and Arts 322,045 2,185,316 - - Development Services - - 124,871 - Housing and Neighborhood Revitalization - - - - Capital Outlay - - 2,140,011 276,080 Debt Service:Principal Retirement - - - - Interest and Fiscal Charges - - - - Total Expenditures 322,045 2,185,316 2,264,882 276,080 EXCESS OF REVENUES OVER (UNDER) EXPENDITURES(322,045) (21,681) (404,893) (67,926) OTHER FINANCING SOURCES (USES)Transfers In - - 49,595 8,737 Transfers Out (3,180) (26,722) (49,306) (51,149) Total Other Financing Sources (Uses) (3,180) (26,722) 289 (42,412) NET CHANGE IN FUND BALANCES(325,225) (48,403) (404,604) (110,338) Fund Balances (Deficits) - Beginning of Year, as Previously Presented (255,676) - (885,360) 1,775,188 Change within the financial reporting entity 216,892 (216,892) - - Fund Balances (Deficits) - Beginning of Year, as Restated (38,784) (216,892) (885,360) 1,775,188 FUND BALANCES (DEFICITS) - END OF YEAR(364,009)$ (265,295)$ (1,289,964)$ 1,664,850$ Special Revenue Funds

CITY OF LANCASTER

COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND
CHANGES IN FUND BALANCES – OTHER GOVERNMENTAL FUNDS (CONTINUED) YEAR ENDED JUNE 30, 2024

(116)

SewerMariposa Maintenance Proposition Proposition Lily District 1B 42 Measure RREVENUESTaxes -$ 4,492,009$ -$ -$ -$ Licenses and Permits - 260,716 - - - Intergovernmental - - - - 8,846,255 Charges for Services - - - - - Investment Earnings - - 144 - 90,374 Fines and Forfeitures - - - - - Contributions - - - - - Miscellaneous - 103 - - - Total Revenues - 4,752,828 144 - 8,936,629 EXPENDITURESCurrent:General Government - 92,366 - - - Public Safety - - - - - Community Development - - - - - Parks, Recreation, and Arts - - - - - Development Services - 3,217,081 - - 267,050 Housing and Neighborhood Revitalization - - - - - Capital Outlay - 718,044 - - 10,315,097 Debt Service:Principal Retirement - - - - - Interest and Fiscal Charges - - - - - Total Expenditures - 4,027,491 - - 10,582,147 EXCESS OF REVENUES OVER (UNDER) EXPENDITURES- 725,337 144 - (1,645,518) OTHER FINANCING SOURCES (USES)Transfers In - - - - 522,871 Transfers Out - (1,540,957) - - (1,079,849) Total Other Financing Sources (Uses) - (1,540,957) - - (556,978) NET CHANGE IN FUND BALANCES- (815,620) 144 - (2,202,496) Fund Balances (Deficits) - Beginning of Year, as Previously Presented 62,733 1,569,190 6,152 46,543 (4,324,157) Change within the financial reporting entity - - - - - Fund Balances (Deficits) - Beginning of Year, as Restated 62,733 1,569,190 6,152 46,543 (4,324,157) FUND BALANCES (DEFICITS) - END OF YEAR62,733$ 753,570$ 6,296$ 46,543$ (6,526,653)$ Special Revenue Funds

CITY OF LANCASTER

COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND
CHANGES IN FUND BALANCES – OTHER GOVERNMENTAL FUNDS (CONTINUED) YEAR ENDED JUNE 30, 2024
(117)
Capital Projects
Fund
Total
Lancaster Other
Lighting Capital Governmental
Measure M District AVAQMD Projects Funds

REVENUES
Taxes -$ -$ -$ -$ 4,492,009$
Licenses and Permits - - - - 1,703,757
Intergovernmental 4,182,509 - - - 48,088,250
Charges for Services - 6,601,772 - - 11,241,912
Investment Earnings 70,393 - - - 735,922
Fines and Forfeitures - - - - 96,542
Contributions - - - - 20,310
Miscellaneous - 18,171 1,075,538 1,108 1,185,691
Total Revenues 4,252,902 6,619,943 1,075,538 1,108 67,564,393

EXPENDITURES
Current:

General Government - - 905,556 - 6,362,464
Public Safety - - - - 929,018
Community Development - 105,825 - - 800,796
Parks, Recreation, and Arts - - - - 2,878,355
Development Services 84,655 5,220,535 - - 22,443,423 Housing and Neighborhood Revitalization - - - - 247,694 Capital Outlay 1,741,427 6,090 - - 29,264,118
Debt Service:

Principal Retirement - 620,000 - - 825,000
Interest and Fiscal Charges - 352,056 - - 357,947
Total Expenditures 1,826,082 6,304,506 905,556 - 64,108,815

EXCESS OF REVENUES OVER
(UNDER) EXPENDITURES 2,426,820 315,437 169,982 1,108 3,455,578

OTHER FINANCING SOURCES (USES)
Transfers In 26,184 - - 2,397,458 11,593,910
Transfers Out (1,619,773) (346,622) - (4,280,617) (15,629,479) Total Other Financing Sources (Uses) (1,593,589) (346,622) - (1,883,159) (4,035,569) NET CHANGE IN FUND BALANCES 833,231 (31,185) 169,982 (1,882,051) (579,991) Fund Balances (Deficits) - Beginning of Year,
as Previously Presented 1,259,675 6,692,464 (481,515) 1,882,051 45,152,099 Change within the financial reporting entity - - - - - Fund Balances (Deficits) - Beginning of Year,
as Restated 1,259,675 6,692,464 (481,515) 1,882,051 45,152,099 FUND BALANCES (DEFICITS) - END OF YEAR 2,092,906$ 6,661,279$ (311,533)$ -$ 44,572,108 $ Special Revenue Funds

CITY OF LANCASTER

SCHEDULE OF REVENUES, EXPENDITURES, AND
CHANGES IN FUND BALANCE – BUDGET AND ACTUAL

GAS TAX SPECIAL REVENUE FUND
YEAR ENDED JUNE 30, 2024

(118)
Variance withFinal BudgetPositiveOriginal Final Actual (Negative)BUDGETARY FUND BALANCE - BEGINNING OF YEAR3,632,006$ 3,632,006$ 3,632,006$ -$ RESOURCES (INFLOWS)Intergovernmental 8,986,575 8,986,575 9,345,674 359,099 Investment Earnings - - 152,013 152,013 Miscellaneous 240 1,272 2,186 914 Transfers In 10,018,879 10,018,879 5,869,807 (4,149,072) Amounts Available for Appropriations 22,637,700 22,638,732 19,001,686 (3,637,046) CHARGES TO APPROPRIATIONS (OUTFLOWS)General Government - - 69,912 (69,912) Parks, Recreation, and Arts 414,050 530,280 67,823 462,457 Development Services 11,369,196 9,387,187 8,365,656 1,021,531 Capital Outlay 4,276,849 8,073,412 3,765,025 4,308,387 Transfers Out 2,746,432 2,746,432 2,772,559 (26,127) Total Charges to Appropriations 18,806,527 20,737,311 15,040,975 5,696,336 BUDGETARY FUND BALANCE - END OF YEAR3,831,173$ 1,901,421$ 3,960,711$ 2,059,290$ Budgeted Amounts

CITY OF LANCASTER

SCHEDULE OF REVENUES, EXPENDITURES, AND
CHANGES IN FUND BALANCE – BUDGET AND ACTUAL

LANDSCAPE MAINTENANCE DISTRICT SPECIAL REVENUE FUND
YEAR ENDED JUNE 30, 2024

(119)
Variance withFinal BudgetPositiveOriginal Final Actual (Negative)BUDGETARY FUND BALANCE - BEGINNING OF YEAR1,372,198$ 1,372,198$ 1,372,198$ -$ RESOURCES (INFLOWS)Charges for Services 1,950,000 1,950,000 2,136,781 186,781 Contributions - - 20,310 20,310 Miscellaneous - - 525 525 Transfers In 929,108 929,108 - (929,108) Amounts Available for Appropriations 4,251,306 4,251,306 3,529,814 (721,492) CHARGES TO APPROPRIATIONS (OUTFLOWS)Development Services 3,241,480 3,261,971 2,571,425 690,546 Transfers Out 263,366 263,366 263,119 247 Total Charges to Appropriations 3,504,846 3,525,337 2,834,544 690,793 BUDGETARY FUND BALANCE - END OF YEAR746,460$ 725,969$ 695,270$ (30,699)$ Budgeted Amounts

CITY OF LANCASTER

SCHEDULE OF REVENUES, EXPENDITURES, AND
CHANGES IN FUND BALANCE – BUDGET AND ACTUAL

HOUSING AND COMMUNITY DEVELOPMENT SPECIAL REVENUE FUND
YEAR ENDED JUNE 30, 2024

(120)
Variance withFinal BudgetPositiveOriginal Final Actual (Negative)BUDGETARY FUND BALANCE - BEGINNING OF YEAR2,908,656$ 2,908,656$ 2,908,656$ -$ RESOURCES (INFLOWS)Intergovernmental 2,400,000 5,228,911 3,612,730 (1,616,181) Transfers In - - 671 671 Amounts Available for Appropriations 5,308,656 8,137,567 6,522,057 (1,615,510) CHARGES TO APPROPRIATIONS (OUTFLOWS)General Government - 2,324,527 2,205,005 119,522 Housing and Neighborhood Revitalization - 132,604 247,694 (115,090) Capital Outlay 1,457,443 4,024,784 2,225,710 1,799,074 Debt Service:Principal Retirement 199,954 205,000 205,000 - Interest and Fiscal Charges 5,891 5,891 5,891 - Transfers Out - - 571,453 (571,453) Total Charges to Appropriations 1,663,288 6,692,806 5,460,753 1,232,053 BUDGETARY FUND BALANCE - END OF YEAR3,645,368$ 1,444,761$ 1,061,304$ (383,457)$ Budgeted Amounts

CITY OF LANCASTER

SCHEDULE OF REVENUES, EXPENDITURES, AND
CHANGES IN FUND BALANCE – BUDGET AND ACTUAL

HOME PROGRAM SPECIAL REVENUE FUND
YEAR ENDED JUNE 30, 2024

(121)
Variance withFinal BudgetPositiveOriginal Final Actual (Negative)BUDGETARY FUND BALANCE - BEGINNING OF YEAR1,621,117$ 1,621,117$ 1,621,117$ -$ RESOURCES (INFLOWS)Intergovernmental 2,000,000 2,000,000 1,286,042 (713,958) Amounts Available for Appropriations 3,621,117 3,621,117 2,907,159 (713,958) CHARGES TO APPROPRIATIONS (OUTFLOWS)General Government 2,804,046 2,922,046 1,281,382 1,640,664 Transfers Out 719 719 719 - Total Charges to Appropriations 2,804,765 2,922,765 1,282,101 1,640,664 BUDGETARY FUND BALANCE - END OF YEAR816,352$ 698,352$ 1,625,058$ 926,706$ Budgeted Amounts

CITY OF LANCASTER

SCHEDULE OF REVENUES, EXPENDITURES, AND
CHANGES IN FUND BALANCE – BUDGET AND ACTUAL

PROPOSITION A SPECIAL REVENUE FUND
YEAR ENDED JUNE 30, 2024

(122)
Variance withFinal BudgetPositiveOriginal Final Actual (Negative)BUDGETARY FUND BALANCE - BEGINNING OF YEAR5,166,670$ 5,166,670$ 5,166,670$ -$ RESOURCES (INFLOWS)Intergovernmental 5,062,428 5,062,428 4,644,715 (417,713) Investment Earnings 14,040 14,040 174,446 160,406 Transfers In - - 65,091 65,091 Amounts Available for Appropriations 10,243,138 10,243,138 10,050,922 (192,216) CHARGES TO APPROPRIATIONS (OUTFLOWS)General Government 1,610,090 1,610,090 1,607,025 3,065 Parks, Recreation, and Arts 270,203 270,203 110,071 160,132 Development Services 94,126 94,126 120,146 (26,020) Capital Outlay - 10,735,220 596,710 10,138,510 Transfers Out 174,697 174,697 174,697 - Total Charges to Appropriations 2,149,116 12,884,336 2,608,649 10,275,687 BUDGETARY FUND BALANCE - END OF YEAR8,094,022$ (2,641,198)$ 7,442,273$ 10,083,471$ Budgeted Amounts

CITY OF LANCASTER

SCHEDULE OF REVENUES, EXPENDITURES, AND
CHANGES IN FUND BALANCE – BUDGET AND ACTUAL

BIKEWAY IMPROVEMENT SPECIAL REVENUE FUND
YEAR ENDED JUNE 30, 2024

(123)
Variance withFinal BudgetPositiveOriginal Final Actual (Negative)BUDGETARY FUND BALANCE - BEGINNING OF YEAR17,272$ 17,272$ 17,272$ -$ RESOURCES (INFLOWS)Intergovernmental 204,932 204,932 190,039 (14,893) Amounts Available for Appropriations 222,204 222,204 207,311 (14,893) CHARGES TO APPROPRIATIONS (OUTFLOWS)Development Services - - 31,505 (31,505) Capital Outlay - 436,657 181,467 255,190 Transfers Out - - 12,464 (12,464) Total Charges to Appropriations - 436,657 225,436 211,221 BUDGETARY FUND BALANCE (DEFICIT) - END OF YEAR222,204$ (214,453)$ (18,125)$ 196,328$ Budgeted Amounts

CITY OF LANCASTER

SCHEDULE OF REVENUES, EXPENDITURES, AND
CHANGES IN FUND BALANCE – BUDGET AND ACTUAL

PROPOSITION C SPECIAL REVENUE FUND
YEAR ENDED JUNE 30, 2024

(124)
Variance withFinal BudgetPositiveOriginal Final Actual (Negative)BUDGETARY FUND BALANCE - BEGINNING OF YEAR9,384,095$ 9,384,095$ 9,384,095$ -$ RESOURCES (INFLOWS)Intergovernmental4,199,151 4,199,151 3,852,684 (346,467) Investment Earnings 18,000 18,000 248,552 230,552 Transfers In- - 19,802 19,802 Amounts Available for Appropriations13,601,246 13,601,246 13,505,133 (96,113) CHARGES TO APPROPRIATIONS (OUTFLOWS)Development Services- - 257,775 (257,775) Capital Outlay- 25,016,579 2,403,028 22,613,551 Total Charges to Appropriations- 25,016,579 2,660,803 22,355,776 BUDGETARY FUND BALANCE - END OF YEAR13,601,246$ (11,415,333)$ 10,844,330$ 22,259,663$ Budgeted Amounts

CITY OF LANCASTER

SCHEDULE OF REVENUES, EXPENDITURES, AND
CHANGES IN FUND BALANCE – BUDGET AND ACTUAL

FEDERAL GRANTS SPECIAL REVENUE FUND
YEAR ENDED JUNE 30, 2024

(125)
Variance withFinal BudgetPositiveOriginal Final Actual (Negative)BUDGETARY FUND BALANCE (DEFICIT) - BEGINNING OF YEAR(3,989,581)$ (3,989,581)$ (3,989,581)$ -$ RESOURCES (INFLOWS)Intergovernmental 6,856,288 7,956,288 6,503,969 (1,452,319) Transfers In - - 2,416,225 2,416,225 Amounts Available for Appropriations 2,866,707 3,966,707 4,930,613 963,906 CHARGES TO APPROPRIATIONS (OUTFLOWS)Public Safety - 1,100,000 796,853 303,147 Community Development 2,450,524 2,450,524 - 2,450,524 Development Services - - 139,123 (139,123) Capital Outlay 202,950 6,837,248 1,939,531 4,897,717 Transfers Out - - 1,928,167 (1,928,167) Total Charges to Appropriations 2,653,474 10,387,772 4,803,674 5,584,098 BUDGETARY FUND BALANCE - END OF YEAR213,233$ (6,421,065)$ 126,939$ 6,548,004$ Budgeted Amounts

CITY OF LANCASTER

SCHEDULE OF REVENUES, EXPENDITURES, AND
CHANGES IN FUND BALANCE – BUDGET AND ACTUAL

STATE GRANTS SPECIAL REVENUE FUND
YEAR ENDED JUNE 30, 2024

(126)
Variance withFinal BudgetPositiveOriginal Final Actual (Negative)BUDGETARY FUND BALANCE (DEFICIT) - BEGINNING OF YEAR(1,476,528)$ (1,476,528)$ (1,476,528)$ -$ RESOURCES (INFLOWS)Intergovernmental 22,536,267 26,535,519 1,600,009 (24,935,510) Transfers In - - 217,469 217,469 Amounts Available for Appropriations 21,059,739 25,058,991 340,950 (24,718,041) CHARGES TO APPROPRIATIONS (OUTFLOWS)General Government - - 180,179 (180,179) Public Safety 60,000 402,000 132,165 269,835 Community Development 2,443,367 3,413,872 373,221 3,040,651 Parks, Recreation, and Arts - 1,403,006 172,720 1,230,286 Development Services - 585,550 273,924 311,626 Capital Outlay 12,144,240 29,302,736 1,953,870 27,348,866 Transfers Out 121,037 121,037 52,383 68,654 Total Charges to Appropriations 14,768,644 35,228,201 3,138,462 32,089,739 BUDGETARY FUND BALANCE (DEFICIT) - END OF YEAR6,291,095$ (10,169,210)$ (2,797,512)$ 7,371,698$ Budgeted Amounts

CITY OF LANCASTER

SCHEDULE OF REVENUES, EXPENDITURES, AND
CHANGES IN FUND BALANCE – BUDGET AND ACTUAL

PARKS DEVELOPMENT SPECIAL REVENUE FUND
YEAR ENDED JUNE 30, 2024

(127)
Variance withFinal BudgetPositiveOriginal Final Actual (Negative)BUDGETARY FUND BALANCE - BEGINNING OF YEAR524,577$ 524,577$ 524,577$ -$ RESOURCES (INFLOWS)Licenses and Permits 40,000 40,000 27,680 (12,320) Amounts Available for Appropriations 564,577 564,577 552,257 (12,320) CHARGES TO APPROPRIATIONS (OUTFLOWS)Capital Outlay 134,750 403,113 85,900 317,213 Total Charges to Appropriations 134,750 403,113 85,900 317,213 BUDGETARY FUND BALANCE - END OF YEAR429,827$ 161,464$ 466,357$ 304,893$ Budgeted Amounts

CITY OF LANCASTER

SCHEDULE OF REVENUES, EXPENDITURES, AND
CHANGES IN FUND BALANCE – BUDGET AND ACTUAL
DEVELOPER FEES – SIGNALS SPECIAL REVENUE FUND
YEAR ENDED JUNE 30, 2024

(128)
Variance withFinal BudgetPositiveOriginal Final Actual (Negative)BUDGETARY FUND BALANCE - BEGINNING OF YEAR2,820,315$ 2,820,315$ 2,820,315$ -$ RESOURCES (INFLOWS)Licenses and Permits 84,000 84,000 219,843 135,843 Amounts Available for Appropriations 2,904,315 2,904,315 3,040,158 135,843 CHARGES TO APPROPRIATIONS (OUTFLOWS)Capital Outlay - 2,857,216 55,321 2,801,895 Total Charges to Appropriations - 2,857,216 55,321 2,801,895 BUDGETARY FUND BALANCE - END OF YEAR2,904,315$ 47,099$ 2,984,837$ 2,937,738$ Budgeted Amounts

CITY OF LANCASTER

SCHEDULE OF REVENUES, EXPENDITURES, AND
CHANGES IN FUND BALANCE – BUDGET AND ACTUAL
DEVELOPER FEES – DRAINAGE SPECIAL REVENUE FUND
YEAR ENDED JUNE 30, 2024

(129)
Variance withFinal BudgetPositiveOriginal Final Actual (Negative)BUDGETARY FUND BALANCE - BEGINNING OF YEAR10,957,159$ 10,957,159$ 10,957,159$ -$ RESOURCES (INFLOWS)Licenses and Permits 450,000 450,000 255,055 (194,945) Amounts Available for Appropriations 11,407,159 11,407,159 11,212,214 (194,945) CHARGES TO APPROPRIATIONS (OUTFLOWS)Development Services - - 33,411 (33,411) Capital Outlay - 9,694,985 191,331 9,503,654 Total Charges to Appropriations - 9,694,985 224,742 9,470,243 BUDGETARY FUND BALANCE - END OF YEAR11,407,159$ 1,712,174$ 10,987,472$ 9,275,298$ Budgeted Amounts

CITY OF LANCASTER

SCHEDULE OF REVENUES, EXPENDITURES, AND
CHANGES IN FUND BALANCE – BUDGET AND ACTUAL

RECYCLED WATER SPECIAL REVENUE FUND
YEAR ENDED JUNE 30, 2024

(130)
Variance withFinal BudgetPositiveOriginal Final Actual (Negative)BUDGETARY FUND BALANCE - BEGINNING OF YEAR50,492$ 50,492$ 50,492$ -$ RESOURCES (INFLOWS)Charges for Services - 125,000 115,233 (9,767) Transfers In 194,486 194,486 - (194,486) Amounts Available for Appropriations 369,978 369,978 165,725 (204,253) CHARGES TO APPROPRIATIONS (OUTFLOWS)General Government - - 580 (580) Development Services 249,469 350,979 217,024 133,955 Capital Outlay - - 579 (579) Transfers Out 71,685 71,685 71,685 - Total Charges to Appropriations 321,154 422,664 289,868 132,796 BUDGETARY FUND BALANCE (DEFICIT) - END OF YEAR48,824$ (52,686)$ (124,143)$ (71,457)$ Budgeted Amounts

CITY OF LANCASTER

SCHEDULE OF REVENUES, EXPENDITURES, AND
CHANGES IN FUND BALANCE – BUDGET AND ACTUAL

BIOLOGICAL IMPACT FEES SPECIAL REVENUE FUND
YEAR ENDED JUNE 30, 2024

(131)
Variance withFinal BudgetPositiveOriginal Final Actual (Negative)BUDGETARY FUND BALANCE - BEGINNING OF YEAR927,888$ 927,888$ 927,888$ -$ RESOURCES (INFLOWS)Licenses and Permits 300,000 300,000 119,882 (180,118) Amounts Available for Appropriations 1,227,888 1,227,888 1,047,770 (180,118) BUDGETARY FUND BALANCE - END OF YEAR1,227,888$ 1,227,888$ 1,047,770$ (180,118)$ Budgeted Amounts

CITY OF LANCASTER

SCHEDULE OF REVENUES, EXPENDITURES, AND
CHANGES IN FUND BALANCE – BUDGET AND ACTUAL

TRAFFIC IMPACT FEES SPECIAL REVENUE FUND
YEAR ENDED JUNE 30, 2024

(132)
Variance withFinal BudgetPositiveOriginal Final Actual (Negative)BUDGETARY FUND BALANCE - BEGINNING OF YEAR1,754,861$ 1,754,861$ 1,754,861$ -$ RESOURCES (INFLOWS)Licenses and Permits 200,000 200,000 612,427 412,427 Amounts Available for Appropriations 1,954,861 1,954,861 2,367,288 412,427 CHARGES TO APPROPRIATIONS (OUTFLOWS)Transfers Out - - 1,595 (1,595) Total Charges to Appropriations - - 1,595 (1,595) BUDGETARY FUND BALANCE - END OF YEAR1,954,861$ 1,954,861$ 2,365,693$ 410,832$ Budgeted Amounts

CITY OF LANCASTER

SCHEDULE OF REVENUES, EXPENDITURES, AND
CHANGES IN FUND BALANCE – BUDGET AND ACTUAL

AQMD SPECIAL REVENUE FUND
YEAR ENDED JUNE 30, 2024
(133)
Variance with
Final Budget
Positive
Original Final Actual (Negative)
BUDGETARY FUND BALANCE - BEGINNING OF YEAR 24,565$ 24,565$ 24,565$ -$

CHARGES TO APPROPRIATIONS (OUTFLOWS)
Community Development - - 18,750 (18,750)
Transfers Out 5,279 5,279 24,565 (19,286)
Total Charges to Appropriations 5,279 5,279 43,315 (38,036) BUDGETARY FUND BALANCE (DEFICIT) - END OF YEAR 119,096$ 119,096$ (18,750)$ (137,846)$ Budgeted Amounts

CITY OF LANCASTER

SCHEDULE OF REVENUES, EXPENDITURES, AND
CHANGES IN FUND BALANCE – BUDGET AND ACTUAL

LANCASTER DRAINAGE MAINTENANCE DISTRICT SPECIAL REVENUE FUND YEAR ENDED JUNE 30, 2024
(134)
Variance with
Final Budget
Positive
Original Final Actual (Negative)
BUDGETARY FUND BALANCE - BEGINNING OF YEAR 1,627,518$ 1,627,518$ 1,627,518$ -$

RESOURCES (INFLOWS)
Charges for Services 2,133,000 2,133,000 2,388,126 255,126 Amounts Available for Appropriations 3,760,518 3,760,518 4,015,644 255,126

CHARGES TO APPROPRIATIONS (OUTFLOWS)
Community Development 317,922 320,567 303,000 17,567 Development Services 1,617,835 1,829,491 1,517,566 311,925 Capital Outlay - 1,521,570 668,897 852,673
Transfers Out 598,921 598,921 624,368 (25,447)
Total Charges to Appropriations 2,534,678 4,270,549 3,113,831 1,156,718 BUDGETARY FUND BALANCE - END OF YEAR 1,225,840$ (510,031)$ 901,813$ 1,411,844$ Budgeted Amounts

CITY OF LANCASTER

SCHEDULE OF REVENUES, EXPENDITURES, AND
CHANGES IN FUND BALANCE – BUDGET AND ACTUAL

TRAFFIC SAFETY SPECIAL REVENUE FUND
YEAR ENDED JUNE 30, 2024
(135)
Variance with
Final Budget
Positive
Original Final Actual (Negative)
BUDGETARY FUND BALANCE - BEGINNING OF YEAR 284,928$ 284,928$ 284,928$ -$

RESOURCES (INFLOWS)
Fines and Forfeitures 160,000 160,000 96,542 (63,458) Miscellaneous 100,000 100,000 36,483 (63,517)
Amounts Available for Appropriations 544,928 544,928 417,953 (126,975)

CHARGES TO APPROPRIATIONS (OUTFLOWS)
Transfers Out 260,000 260,000 133,025 126,975
Total Charges to Appropriations 260,000 260,000 133,025 126,975 BUDGETARY FUND BALANCE - END OF YEAR 284,928$ 284,928$ 284,928$ -$ Budgeted Amounts

CITY OF LANCASTER

SCHEDULE OF REVENUES, EXPENDITURES, AND
CHANGES IN FUND BALANCE – BUDGET AND ACTUAL

LA COUNTY REIMBURSEMENT SPECIAL REVENUE FUND
YEAR ENDED JUNE 30, 2024

(136)
Variance withFinal BudgetPositiveOriginal Final Actual (Negative)BUDGETARY FUND BALANCE (DEFICIT) - BEGINNING OF YEAR AS RESTATED(38,784)$ (38,784)$ (38,784)$ -$ RESOURCES (INFLOWS)Intergovernmental - 480,000 - (480,000) Amounts Available for Appropriations (38,784) 441,216 (38,784) (480,000) CHARGES TO APPROPRIATIONS (OUTFLOWS)Parks, Recreation, and Arts - 586,154 322,045 264,109 Transfers Out - - 3,180 (3,180) Total Charges to Appropriations - 586,154 325,225 260,929 BUDGETARY FUND BALANCE (DEFICIT) - END OF YEAR(38,784)$ (144,938)$ (364,009)$ (219,071)$ Budgeted Amounts

CITY OF LANCASTER

SCHEDULE OF REVENUES, EXPENDITURES, AND
CHANGES IN FUND BALANCE – BUDGET AND ACTUAL

MEASURE H SPECIAL REVENUE FUND
YEAR ENDED JUNE 30, 2024

(137)
Variance withFinal BudgetPositiveOriginal Final Actual (Negative)BUDGETARY FUND BALANCE (DEFICIT) - BEGINNING OF YEAR AS RESTATED(216,892)$ (216,892)$ (216,892)$ -$ RESOURCES (INFLOWS)Intergovernmental 3,114,682 3,956,769 2,163,635 (1,793,134) Amounts Available for Appropriations 2,897,790 3,739,877 1,946,743 (1,793,134) CHARGES TO APPROPRIATIONS (OUTFLOWS)Parks, Recreation, and Arts 3,471,447 4,285,724 2,185,316 2,100,408 Transfers Out - - 26,722 (26,722) Total Charges to Appropriations 3,471,447 4,285,724 2,212,038 2,073,686 BUDGETARY FUND BALANCE (DEFICIT) - END OF YEAR(573,657)$ (545,847)$ (265,295)$ 280,552$ Budgeted Amounts

CITY OF LANCASTER

SCHEDULE OF REVENUES, EXPENDITURES, AND
CHANGES IN FUND BALANCE – BUDGET AND ACTUAL

MTA GRANT SPECIAL REVENUE FUND
YEAR ENDED JUNE 30, 2024

(138)
Variance withFinal BudgetPositiveOriginal Final Actual (Negative)BUDGETARY FUND BALANCE (DEFICIT) - BEGINNING OF YEAR(885,360)$ (885,360)$ (885,360)$ -$ RESOURCES (INFLOWS)Intergovernmental 1,460,390 1,460,390 1,859,989 399,599 Transfers In - - 49,595 49,595 Amounts Available for Appropriations 575,030 575,030 1,024,224 449,194 CHARGES TO APPROPRIATIONS (OUTFLOWS)Development Services - - 124,871 (124,871) Capital Outlay - 3,293,742 2,140,011 1,153,731 Transfers Out - - 49,306 (49,306) Total Charges to Appropriations - 3,293,742 2,314,188 979,554 BUDGETARY FUND BALANCE (DEFICIT) - END OF YEAR575,030$ (2,718,712)$ (1,289,964)$ 1,428,748$ Budgeted Amounts

CITY OF LANCASTER

SCHEDULE OF REVENUES, EXPENDITURES, AND
CHANGES IN FUND BALANCE – BUDGET AND ACTUAL

URBAN STRUCTURE PROGRAM SPECIAL REVENUE FUND
YEAR ENDED JUNE 30, 2024

(139)
Variance withFinal BudgetPositiveOriginal Final Actual (Negative)BUDGETARY FUND BALANCE - BEGINNING OF YEAR1,775,188$ 1,775,188$ 1,775,188$ -$ RESOURCES (INFLOWS)Licenses and Permits - - 208,154 208,154 Transfers In - - 8,737 8,737 Amounts Available for Appropriations 1,775,188 1,775,188 1,992,079 216,891 CHARGES TO APPROPRIATIONS (OUTFLOWS)Capital Outlay 415,655 1,454,975 276,080 1,178,895 Transfers Out 42,507 42,507 51,149 (8,642) Total Charges to Appropriations 458,162 1,497,482 327,229 1,170,253 BUDGETARY FUND BALANCE - END OF YEAR1,317,026$ 277,706$ 1,664,850$ 1,387,144$ Budgeted Amounts

CITY OF LANCASTER

SCHEDULE OF REVENUES, EXPENDITURES, AND
CHANGES IN FUND BALANCE – BUDGET AND ACTUAL

SEWER MAINTENANCE DISTRICT SPECIAL REVENUE FUND
YEAR ENDED JUNE 30, 2024

(140)
Variance withFinal BudgetPositiveOriginal Final Actual (Negative)BUDGETARY FUND BALANCE - BEGINNING OF YEAR1,569,190$ 1,569,190$ 1,569,190$ -$ RESOURCES (INFLOWS)Taxes 4,400,000 4,400,000 4,492,009 92,009 Licenses and Permits 272,400 272,400 260,716 (11,684) Miscellaneous 1,000 1,000 103 (897) Amounts Available for Appropriations 6,242,590 6,242,590 6,322,018 79,428 CHARGES TO APPROPRIATIONS (OUTFLOWS)General Government 88,491 88,491 92,366 (3,875) Development Services 3,374,732 3,739,236 3,217,081 522,155 Capital Outlay - 1,041,934 718,044 323,890 Transfers Out 1,540,594 1,540,594 1,540,957 (363) Total Charges to Appropriations 5,003,817 6,410,255 5,568,448 841,807 BUDGETARY FUND BALANCE - END OF YEAR1,238,773$ (167,665)$ 753,570$ 921,235$ Budgeted Amounts

CITY OF LANCASTER

SCHEDULE OF REVENUES, EXPENDITURES, AND
CHANGES IN FUND BALANCE – BUDGET AND ACTUAL
PROPOSITION 1B SPECIAL REVENUE FUND
YEAR ENDED JUNE 30, 2024

(141)
Variance withFinal BudgetPositiveOriginal Final Actual (Negative)BUDGETARY FUND BALANCE - BEGINNING OF YEAR6,152$ 6,152$ 6,152$ -$ RESOURCES (INFLOWS)Investment Earnings - - 144 144 Amounts Available for Appropriations6,152 6,152 6,296 144 BUDGETARY FUND BALANCE - END OF YEAR6,152$ 6,152$ 6,296$ 144$ Budgeted Amounts

CITY OF LANCASTER

SCHEDULE OF REVENUES, EXPENDITURES, AND
CHANGES IN FUND BALANCE – BUDGET AND ACTUAL
PROPOSITION 42 SPECIAL REVENUE FUND
YEAR ENDED JUNE 30, 2024

(142)
Variance withFinal BudgetPositiveOriginal Final Actual (Negative)BUDGETARY FUND BALANCE - BEGINNING OF YEAR46,543$ 46,543$ 46,543$ -$ CHARGES TO APPROPRIATIONS (OUTFLOWS)Development Services 17,783 17,783 - 17,783 Total Charges to Appropriations 17,783 17,783 - 17,783 BUDGETARY FUND BALANCE - END OF YEAR28,760$ 28,760$ 46,543$ 17,783$ Budgeted Amounts

CITY OF LANCASTER

SCHEDULE OF REVENUES, EXPENDITURES, AND
CHANGES IN FUND BALANCE – BUDGET AND ACTUAL

MEASURE R SPECIAL REVENUE FUND
YEAR ENDED JUNE 30, 2024

(143)
Variance withFinal BudgetPositiveOriginal Final Actual (Negative)BUDGETARY FUND BALANCE (DEFICIT) - BEGINNING OF YEAR(4,324,157)$ (4,324,157)$ (4,324,157)$ -$ RESOURCES (INFLOWS)Intergovernmental 29,863,361 29,863,361 8,846,255 (21,017,106) Investment Earnings 20,500 20,500 90,374 69,874 Transfers In - - 522,871 522,871 Amounts Available for Appropriations 25,559,704 25,559,704 5,135,343 (20,424,361) CHARGES TO APPROPRIATIONS (OUTFLOWS)Development Services - - 267,050 (267,050) Capital Outlay - 50,156,850 10,315,097 39,841,753 Transfers Out 1,081,420 1,081,420 1,079,849 1,571 Total Charges to Appropriations 1,081,420 51,238,270 11,661,996 39,576,274 BUDGETARY FUND BALANCE (DEFICIT) - END OF YEAR24,478,284$ (25,678,566)$ (6,526,653)$ 19,151,913$ Budgeted Amounts

CITY OF LANCASTER

SCHEDULE OF REVENUES, EXPENDITURES, AND
CHANGES IN FUND BALANCE – BUDGET AND ACTUAL

MEASURE M SPECIAL REVENUE FUND
YEAR ENDED JUNE 30, 2024

(144)
Variance withFinal BudgetPositiveOriginal Final Actual (Negative)BUDGETARY FUND BALANCE - BEGINNING OF YEAR1,259,675$ 1,259,675$ 1,259,675$ -$ RESOURCES (INFLOWS)Intergovernmental 4,313,570 4,313,570 4,182,509 (131,061) Investment Earnings 10,000 10,000 70,393 60,393 Transfers In - - 26,184 26,184 Amounts Available for Appropriations 5,583,245 5,583,245 5,538,761 (44,484) CHARGES TO APPROPRIATIONS (OUTFLOWS)Development Services 343,048 343,048 84,655 258,393 Capital Outlay 2,527,206 2,708,240 1,741,427 966,813 Transfers Out 6,363,906 6,363,906 1,619,773 4,744,133 Total Charges to Appropriations 9,234,160 9,415,194 3,445,855 5,969,339 BUDGETARY FUND BALANCE - END OF YEAR(3,650,915)$ (3,831,949)$ 2,092,906$ 5,924,855$ Budgeted Amounts

CITY OF LANCASTER

SCHEDULE OF REVENUES, EXPENDITURES, AND
CHANGES IN FUND BALANCE – BUDGET AND ACTUAL

LANCASTER LIGHTING DISTRICT SPECIAL REVENUE FUND
YEAR ENDED JUNE 30, 2024

(145)
Variance withFinal BudgetPositiveOriginal Final Actual (Negative)BUDGETARY FUND BALANCE - BEGINNING OF YEAR6,692,464$ 6,692,464$ 6,692,464$ -$ RESOURCES (INFLOWS)Charges for Services 5,750,000 5,750,000 6,601,772 851,772 Miscellaneous 78,000 78,000 18,171 (59,829) Amounts Available for Appropriations 12,520,464 12,520,464 13,312,407 791,943 CHARGES TO APPROPRIATIONS (OUTFLOWS)Community Development 115,713 118,621 105,825 12,796 Development Services 2,960,112 6,585,540 5,220,535 1,365,005 Capital Outlay 6,090 6,090 6,090 - Principal Retirement 620,000 620,000 620,000 - Interest and Fiscal Charges 405,607 405,607 352,056 53,551 Transfers Out 346,622 346,622 346,622 - Total Charges to Appropriations 4,454,144 8,082,480 6,651,128 1,431,352 BUDGETARY FUND BALANCE - END OF YEAR8,066,320$ 4,437,984$ 6,661,279$ 2,223,295$ Budgeted Amounts

CITY OF LANCASTER

COMBINING STATEMENT OF FIDUCIARY NET POSITION

ALL CUSTODIAL FUNDS
JUNE 30, 2024

(146)

AssessmentDistrict Deposits AD 92-101 CFD 89-1ASSETSPooled Cash and Investments 154,596$ 214,320$ 202$ 23,835$ Receivable:Accounts - 47,232 - - Taxes - 3,420 - - Total Assets 154,596 264,972 202 23,835 LIABILITIESDeferred Revenues - 47,231 - - Deposits Payable - 241,294 - - Total Liabilities - 288,525 - - NET POSITIONRestricted for Bondholders 154,596 (23,553) 202 23,835 Total Net Position 154,596$ (23,553)$ 202$ 23,835$

CITY OF LANCASTER

COMBINING STATEMENT OF FIDUCIARY NET POSITION

ALL CUSTODIAL FUNDS (CONTINUED)
JUNE 30, 2024

(147)

CFD 90-1 CFD 91-1 CFD 91-2 CFD 21-1 TotalASSETSPooled Cash and Investments (207)$ 542$ 42,561$ (250)$ 435,599$ Receivable:Accounts - - - - 47,232 Taxes - - - - 3,420 Total Assets (207) 542 42,561 (250) 486,251 LIABILITIESDeferred Revenues - - - - 47,231 Deposits Payable - - - - 241,294 Total Liabilities - - - - 288,525 NET POSITIONRestricted for Bondholders (207) 542 42,561 (250) 197,726 Total Net Position (207)$ 542$ 42,561$ (250)$ 197,726$

CITY OF LANCASTER

COMBINING STATEMENT OF CHANGES IN FIDUCIARY NET POSITION

ALL CUSTODIAL FUNDS
YEAR ENDED JUNE 30, 2024

(148)

AssessmentDistrict Deposits AD 92-101 CFD 89-1ADDITIONSSpecial Assessments or Taxes Collected from Property Owners -$ -$ -$ -$ DEDUCTIONSAdministrative Expenses - 23,553 - 2,185 CHANGE IN NET POSITION- (23,553) - (2,185) Total Net Position (Deficit) - Beginning of Year 154,596 - 202 26,020 TOTAL NET POSITION (DEFICIT) - END OF YEAR154,596$ (23,553)$ 202$ 23,835$

CITY OF LANCASTER

COMBINING STATEMENT OF CHANGES IN FIDUCIARY NET POSITION

ALL CUSTODIAL FUNDS (CONTINUED)
YEAR ENDED JUNE 30, 2024

(149)

CFD 90-1 CFD 91-1 CFD 91-2 CFD 21-1 TotalADDITIONSSpecial Assessments or Taxes Collected from Property Owners -$ -$ 42,561$ -$ 42,561$ DEDUCTIONSAdministrative Expenses - - - 250 25,988 CHANGE IN NET POSITION- - 42,561 (250) 16,573 Total Net Position (Deficit) - Beginning of Year (207) 542 - - 181,153 TOTAL NET POSITION (DEFICIT) - END OF YEAR(207)$ 542$ 42,561$ (250)$ 197,726$

(150)

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(151)

STATISTICAL SECTION

CITY OF LANCASTER

DESCRIPTION OF STATISTICAL SECTION CONTENTS
JUNE 30, 2024
(152)

STATISTICAL SECTION
This part of the City of Lancaster’s comprehensive annual financial report presents detailed information as a context for understanding what the information in the financial statements, note disclosures, and required supplementary information says about the City’s overall financial health.

Contents
Financial Trends
These schedules contain trend information to help the reader understand how the City’s financial performance and well-being have changed over time.

Revenue Capacity
These schedules contain information to help the reader assess the factors affecting the City’s ability to generate its property and sales taxes.

Debt Capacity
These schedules present information to help the reader assess the affordability of the City’s current levels of outstanding debt and the City’s ability to issue additional debt in the future.

Demographic and Economic Information
These schedules offer demographic and economic indicators to help the reader understand the environment within which the City’s financial activities take place and to help make comparisons over time and with other governments.

Operating Information
These schedules contain information about the City’s operations and resources to help the reader understand how the City’s financial information relates to the services the City provides and the activities it performs.

Sources: Unless otherwise noted, the information in these schedules is derived from the annual comprehensive financial reports for the relevant year. The City implemented Statement 34 for the fiscal year ended June 30, 2003; schedules presenting government-wide information include information beginning in that year.

CITY OF LANCASTER

NET POSITION BY COMPONENT

LAST TEN FISCAL YEARS
JUNE 30, 2024
(ACCRUAL BASIS OF ACCOUNTING)
(153)
2015 2016 2017 2018 2019 2020 2021 2022 2023 2024
Governmental Activities
Net Investment in
Capital Assets 907,594,209$ 893,340,891$ 868,784,058$ 858,554,529$ 850,994,405$ 852,525,238$ 845,575,930$ 834,367,384$ 820,612,473$ 815,321,635$ Restricted 156,831,806 148,498,481 146,632,874 143,457,885 153,574,408 211,659,170 141,530,153 148,823,735 152,508,943 133,027,456 Unrestricted (10,727,418) 3,063,526 (1,347,011) (6,020,947) (13,964,865) (80,694,919) 16,690,582 53,224,096 52,070,411 43,270,892 Total Governmental
Activities Net Assets 1,053,698,597$ 1,044,902,898$ 1,014,069,921$ 995,991,467$ 990,603,948$ 983,489,489$ 1,003,796,665$ 1,036,415,215$ 1,025,191,827$ 991,619,983$ Business-type activities
Net Investment in
Capital Assets (1,317,420)$ (1,175,345)$ (998,271)$ (1,551,196)$ (2,054,121)$ (2,507,045)$ (2,899,971)$ (4,705,290)$ (4,933,215)$ (5,110,765)$ Unrestricted (1,234,241) 1,748,081 3,317,256 4,911,084 4,781,147 9,780,734 8,662,408 10,659,839 15,695,751 15,800,896 Total Business-Type
Activities Net Assets (2,551,661)$ 572,736$ 2,318,985$ 3,359,888$ 2,727,026$ 7,273,689$ 5,762,437$ 5,954,549$ 10,762,536$ 10,690,131$ Primary Government
Net Investment in
Capital Assets 906,276,789$ 892,165,546$ 867,785,787$ 857,003,333$ 848,940,284$ 850,018,193$ 842,675,959$ 829,662,094$ 815,679,258$ 810,210,870$ Restricted 156,831,806 148,498,481 146,632,874 143,457,885 153,574,408 211,659,170 141,530,153 148,823,735 152,508,943 133,027,456 Unrestricted (11,961,659) 4,811,607 1,970,245 (1,109,863) (9,183,718) (70,914,185) 25,352,990 63,883,935 67,766,162 59,071,788 Total Primary Government
Net Assets 1,051,146,936$ 1,045,475,634$ 1,016,388,906$ 999,351,355$ 993,330,974$ 990,763,178$ 1,009,559,102$ 1,042,369,764$ 1,035,954,363$ 1,002,310,114$ *2017 Net Assets Restated
Fiscal Year

CITY OF LANCASTER

CHANGES IN NET POSITION

LAST TEN FISCAL YEARS
YEAR ENDED JUNE 30, 2024
(ACCRUAL BASIS OF ACCOUNTING)
(154)
2015 2016 2017 2018 2019 2020 2021 2022 2023 2024
Expenses
Governmental Activities:

General Government 18,151,158$ 24,202,118$ 8,960,666$ 25,403,881$ 36,559,231$ 34,227,243$ 35,691,615$ 27,689,637$ 39,446,279$ 32,412,932$ Public Safety 26,777,341 26,305,165 28,407,266 29,600,738 30,472,647 31,515,319 32,230,935 35,132,514 39,792,259 47,567,575 Community Development 3,205,562 3,075,464 3,153,141 3,596,731 3,203,719 657,480 592,696 664,521 1,297,964 10,454,150 Parks, Recreation, and Arts 14,096,265 16,934,244 16,693,089 18,330,765 19,055,172 18,323,761 17,820,781 25,614,746 26,856,459 29,566,701 Development Services 54,734,695 50,457,653 69,971,677 54,409,902 53,929,613 53,960,990 50,239,507 65,722,004 89,042,176 85,116,515 Housing and Neighborhood
Revitalization 4,341,667 2,672,073 2,561,473 2,158,452 2,115,890 1,850,333 2,056,358 7,758,697 1,011,720 30,338,926 Interest on Long-Term Debt 180,567 217,001 273,270 793,067 920,559 2,315,735 3,119,743 2,551,057 3,036,813 2,548,299 Total Primary Governmental
Activities Expenses 121,487,255 123,863,718 130,020,582 134,293,536 146,256,831 142,850,861 141,751,635 165,133,176 200,483,670 238,005,098 Business-type activities:

Lancaster Power Authority 2,170,134 2,166,532 2,039,939 1,987,221 1,968,698 1,841,253 1,825,146 1,947,106 1,348,432 1,339,619 Lancaster Choice Energy 1,430,990 20,238,595 33,808,624 34,290,014 36,835,001 39,741,272 47,013,871 51,194,116 67,149,222 79,779,572 California Choice Energy Authority - - 52,276 2,414,623 4,287,401 5,650,866 6,033,722 7,081,730 7,517,372 4,555,947 Total Business-Type
Activities Expenses 3,601,124 22,405,127 35,900,839 38,691,858 43,091,100 47,233,391 54,872,739 60,222,952 76,015,026 85,675,138 Total Primary Government Expenses 125,088,379 146,268,845 165,921,421 172,985,394 189,347,931 190,084,252 196,624,374 225,356,128 276,498,696 323,680,236 Program Revenues (see Schedule 3)
Governmental Activities:

Charges for Services:

General Government 432,988 513,200 639,962 602,044 619,995 139,214 3,335,332 287,009 1,156,517 418,433 Public Safety 818,277 751,611 984,026 1,062,896 1,085,753 853,945 2,525,888 802,251 681,722 681,642 Community Development 550,551 496,533 661,602 634,154 639,536 597,666 430,021 653,198 816,687 303,034 Parks, Recreation and Arts 3,652,517 4,277,377 4,550,335 4,321,483 4,715,881 2,657,974 759,537 2,499,106 3,415,139 2,935,778 Development Services 14,021,480 14,565,036 15,011,307 15,313,752 15,847,319 16,463,307 18,297,602 20,552,067 20,662,559 21,870,288 Housing and Neighborhood
Revitalization 303,541 226,958 229,371 365,977 237,247 1,042,728 290,464 12 3,276 - Operating Grants and Contributions 22,198,805 24,493,308 24,106,817 27,378,164 26,646,632 32,101,550 48,818,504 60,297,493 54,094,552 48,104,288 Capital Grants and Contributions 20,173,224 7,918,787 2,949,315 8,166,904 18,407,817 13,207,647 14,693,720 10,047,212 2,997,354 19,419,463 Total Governmental Activities
Program Revenues 62,151,383 53,242,810 49,132,735 57,845,374 68,200,180 67,064,031 89,151,068 95,138,348 83,827,806 93,732,926 Fiscal Year

CITY OF LANCASTER

CHANGES IN NET POSITION (CONTINUED)

LAST TEN FISCAL YEARS
YEAR ENDED JUNE 30, 2024
(ACCRUAL BASIS OF ACCOUNTING)
(155)
2015 2016 2017 2018 2019 2020 2021 2022 2023 2024
Business-type activities:

Charges for Services:

Lancaster Power Authority 3,273,181$ 3,512,716$ 2,818,772$ 1,861,482$ 1,661,277$ 1,545,531$ 1,896,121$ 1,911,332$ 1,910,499$ 1,725,547$ Lancaster Choice Energy 275,128 23,437,682 36,023,817 37,454,517 37,059,153 43,397,265 43,786,322 51,692,560 68,549,854 81,950,853 California Choice Energy Authority - - 80,000 1,495,702 4,535,102 5,438,167 5,987,488 7,206,199 8,015,547 5,254,985 Total Business-Type Activities
Program Revenues 3,548,309 26,950,398 38,922,589 40,811,701 43,255,532 50,380,963 51,669,931 60,810,091 78,475,900 88,931,385 Total Primary Government
Program Revenues 65,699,692 80,193,208 88,055,324 98,657,075 111,455,712 117,444,994 140,820,999 155,948,439 162,303,706 182,664,311 Governmental Activities (59,335,872) (70,620,908) (80,887,847) (76,448,162) (78,056,651) (75,786,830) (52,600,567) (69,994,828) (116,655,864) (144,272,172) Business-Type Activities: (52,815) 4,545,271 3,021,750 2,119,843 164,432 3,147,572 (3,202,808) 587,139 2,460,874 3,256,247 Net Primary Government
Revenue (Expense) (59,388,687) (66,075,637) (77,866,097) (74,328,319) (77,892,219) (72,639,258) (55,803,375) (69,407,689) (114,194,990) (141,015,925) Other Changes in Net Assets
Governmental Activities:

Taxes
Property Taxes 16,854,719 19,252,156 19,468,926 20,423,770 22,583,607 24,296,937 26,148,244 27,184,193 33,007,795 29,116,559 Franchise Taxes 2,776,634 2,821,855 2,926,257 4,706,453 7,637,948 7,663,335 7,731,919 9,261,656 7,451,316 11,491,150 Transient Occupancy Taxes 1,614,404 1,866,299 2,064,522 2,202,452 2,211,230 1,965,102 2,012,943 2,709,026 2,676,338 2,294,723 Business Llicenses Taxes 983,968 915,740 842,598 932,469 920,998 722,837 1,223,982 1,364,377 855,151 1,489,181 Other Taxes 419,034 428,651 630,705 991,873 885,093 1,279,397 1,315,822 1,027,933 851,184 770,718 Intergovernmental 65,519 64,874 70,376 83,074 77,514 127,902 118,596 186,425 180,915 218,014 Intergovernmental -State
Shared Sales Taxes 18,540,150 19,498,624 20,462,687 20,483,067 23,611,132 21,961,474 31,805,221 50,950,947 49,229,826 47,258,659 Investment Earnings 331,645 532,869 465,226 243,124 1,942,204 4,696,743 1,391,387 (1,397,099) 3,977,989 6,536,775 Miscellaneous 1,141,731 1,041,187 2,308,190 3,393,939 10,536,241 4,138,146 1,546,901 9,577,174 14,641,946 2,335,357 Gain on Sale of Land Held
for Resale 2,129,772 1,158,860 443,926 1,283,807 1,220,392 888,441 513,340 801,949 433,995 2,520,183 Transfers 800,000 1,600,000 1,358,064 1,525,000 845,513 893,410 875,850 946,797 926,685 2,132,357 Total Governmental Activities 45,657,576 49,181,115 51,041,477 56,269,028 72,471,872 68,633,724 74,684,205 102,613,378 114,233,140 106,163,676 Business-Type Activities:

Investment Earnings 1,762 6,041 10,109 25,250 48,219 34,247 860 182 313 411,543 Miscellaneous 51,700 173,085 72,454 420,810 2,258,254 2,790,669 551,588 3,273,485 143,999 Transfers (800,000) (1,600,000) (1,358,064) (1,525,000) (845,513) (893,410) (875,850) (946,797) (926,685) (2,132,357) Total Business-Type Activities (746,538) (1,420,874) (1,275,501) (1,078,940) (797,294) 1,399,091 1,915,679 (395,027) 2,347,113 (1,576,815)

CITY OF LANCASTER

CHANGES IN NET POSITION (CONTINUED)

LAST TEN FISCAL YEARS
YEAR ENDED JUNE 30, 2024
(ACCRUAL BASIS OF ACCOUNTING)
(156)
2015 2016 2017 2018 2019 2020 2021 2022 2023 2024
Extraordinary Gain/(Loss) -$ 11,789,312$ -$ -$ -$ -$ -$ -$ -$ -$ Total Primary Government
Revenues, Contributions,
Extraordinary Items and Transfers 44,911,038 59,549,553 49,765,976 55,190,088 71,674,578 70,032,815 76,599,884 102,218,351 116,580,253 104,586,861 Change in Net Assets
Governmental Activities (13,678,296) (9,650,481) (29,846,370) (20,179,134) (5,584,779) (7,153,106) 22,083,638 32,618,550 (2,422,724) (38,108,496) Business-Type Activities (799,353) 3,124,397 1,746,249 1,040,903 (632,862) 4,546,663 (1,287,129) 192,112 4,807,987 1,679,432 Total Primary Government (14,477,649)$ (6,526,084)$ (28,100,121)$ (19,138,231)$ (6,217,641)$ (2,606,443)$ 20,796,509$ 32,810,662$ 2,385,263$ (36,429,064)$

CITY OF LANCASTER

FUND BALANCES, GOVERNMENTAL FUNDS

LAST TEN FISCAL YEARS
YEAR ENDED JUNE 30, 2024
(MODIFIED ACCRUAL BASIS OF ACCOUNTING)
(157)
2015 2016 2017 2018 2019 2020 2021 2022 2023 2024
General Fund
Nonspendable 30,146,378$ 35,269,352$ 35,371,160$ 34,813,055$ 29,262,811$ 29,674,751$ 26,457,074$ 27,214,902$ 27,657,520$ 51,474,037$ Committed - - - - 3,365,000 1,614,733 8,083,847 47,957,898 49,046,805 51,150,088 Assigned 4,928,059 5,271,564 16,385,000 21,342,040 23,159,000 9,055,493 14,132,994 14,132,994 9,418,787 25,976,348 Unassigned 7,363,284 14,512,289 3,799,199 27,264 7,120,806 24,936,990 37,531,649 32,605,717 33,113,340 (14,880,638) Total General Fund 42,437,721$ 55,053,205$ 55,555,359$ 56,182,359$ 62,907,617$ 65,281,967$ 86,205,564$ 121,911,511$ 119,236,452$ 113,719,835$ All Other Governmental Funds
Nonspendable 47,639$ 138,887$ 302,869$ -$ 1,952$ -$ 114,493$ 29,788$ 174,084$ 169,356$ Restricted 153,298,355 143,175,424 138,738,574 135,604,095 145,720,618 194,765,788 186,902,404 144,389,404 134,580,180 111,881,269 Assigned 17,055 - 60,647.00 60,647 60,647 556,466 1,905,548 1,882,051 - - Unassigned (2,503,461) (2,239,594) (4,009,386) (5,552,234) (4,758,232) (12,709,657) (4,213,959) (5,907,837) (23,256,474) (12,859,932) Total all Other Governmental Funds 150,859,588$ 141,074,717$ 135,092,704$ 130,112,508$ 141,024,985$ 182,612,597$ 184,708,486$ 140,393,406$ 111,497,790$ 99,190,693$ Explanation of fund balance categories and descriptions can be found in Note 1 - Summary of Significant Accounting Policies; differences in fund balances betweem FY 19/20 & 20/21 are discussed in Management Discussion and Analysis section.

Fiscal Year

CITY OF LANCASTER

CHANGES IN FUND BALANCES, GOVERNMENTAL FUNDS

LAST TEN FISCAL YEARS
YEAR ENDED JUNE 30, 2024
(MODIFIED ACCRUAL BASIS OF ACCOUNTING)
(158)
2015 2016 2017 2018 2019 2020 2021 2022 2023 2024
Revenues
Taxes 45,955,569$ 50,788,011$ 51,225,214$ 32,694,321$ 45,375,573$ 39,776,377$ 46,881,898$ 67,506,842$ 66,935,994$ 72,605,732$ Licenses, Fees, and Permits 4,213,219 7,618,177 7,154,796 7,311,998 7,258,884 6,148,835 18,160,703 10,309,048 10,648,181 11,002,764 Intergovernmental 29,814,201 20,399,991 20,131,473 49,677,753 57,084,430 56,422,007 84,585,107 95,845,505 57,956,562 96,679,678 Charges for Services 11,579,958 11,943,261 12,047,968 12,110,502 12,735,980 11,656,942 10,631,985 12,541,661 14,069,824 13,494,049 Investment Earnings 3,027,639 1,315,125 865,832 1,011,369 2,587,662 2,913,406 538,028 (1,462,632) 4,338,468 6,295,028 Fines and Forfeitures 1,031,987 958,579 1,076,830 1,248,494 1,296,476 996,310 702,937 974,257 854,519 693,324 Contributions - - 630 35,586 8,033 2,669 8,757 59,454 57,632 20,310 Rental Income 5,748 194,687 155,750 155,750 156,958 128,893 - 25,613 - 229,095 Gain From Sale of Land Held - - - - 30,303 472,883 570,576 433,995 2,448,984 Miscellaneous 2,167,266 2,365,424 5,320,963 6,340,721 5,930,584 6,331,271 7,193,270 9,499,352 12,513,345 2,474,519 Total Revenues 97,795,587$ 95,583,255$ 97,979,456$ 110,586,494$ 132,434,580$ 124,407,013$ 169,175,568$ 195,869,676$ 167,808,520$ 205,943,483$ Expenditures
General Government 15,994,460$ 20,261,382$ 19,648,188$ 21,765,331$ 31,975,792$ 28,610,023$ 31,230,218$ 34,603,620$ 40,690,629$ 27,904,793$ Public Safety 25,019,344 26,299,308 28,401,068 29,429,466 30,290,409 31,325,203 32,319,382 35,083,490 39,778,360 47,214,163 Community Development 2,732,422 2,796,072 2,879,556 3,352,591 2,779,144 236,826 490,242 236,622 871,273 9,911,454 Parks, Recreation and Arts 12,819,404 15,218,338 16,157,838 16,769,802 17,655,903 17,042,667 15,392,513 23,729,690 24,969,678 26,682,605 Development Services 19,678,403 18,634,314 34,626,426 20,337,475 19,389,078 20,176,895 21,898,694 36,449,170 45,115,363 31,927,378 Housing and Neighborhood Revitalization 4,341,667 2,672,073 3,564,603 2,158,452 2,115,890 1,850,333 2,056,358 7,758,697 1,011,720 30,338,926 Capital Outlay 14,852,578 17,109,139 13,067,378 22,380,893 24,040,695 32,485,154 30,875,418 62,883,972 45,179,585 50,249,725 Debt Service
Principal 549,758 607,293 771,403 1,774,883 2,524,442 3,397,596 3,055,692 2,342,636 4,492,084 3,441,773 Interest 221,672 185,367 293,259 660,933 845,577 2,413,747 3,525,805 2,976,633 3,110,856 2,923,293 Total Expenditures 96,209,708 103,783,286 119,409,719 118,629,826 131,616,930 137,538,444 140,844,322 206,064,530 205,219,548 230,594,110 Excess of Revenues Over (Under)
Expenditures 1,585,879 (8,200,031) (21,430,263) (8,043,332) 817,650 (13,131,431) 28,331,246 (10,194,854) (37,411,028) (24,650,627) Other Financing Sources (Uses)
Sale of Capital Assets - - - - - 526,178 40,457 576,405 4,024,793 113,377 Bonds, notes, and Loans Iissued - - 14,250,000 - 14,955,000 48,405,000 - - - - Bonds Issuance Premium - - 529,230 - 387,570 7,268,805 - 62,519 - - Sale of Capital Assets - - - - 202,197 - - - - - Gain/(Loss) on Sale of Land - - - 90,300 - - - - - - Proceeds from Capital Lease - 255,981 555,221 - 232,545 - - - 888,875 43,561 Transfers in 24,675,475 31,209,370 22,640,266 36,663,811 36,307,639 50,727,058 19,492,130 20,574,564 24,314,909 26,883,088 Transfers out (23,875,475) (29,609,370) (21,282,202) (35,138,811) (35,462,126) (49,833,648) (18,616,280) (19,627,767) (23,388,224) (24,750,731) Total Other Financing
Sources (Uses) 800,000 1,855,981 16,692,515 1,615,300 16,622,825 57,093,393 916,307 1,585,721 5,840,353 2,289,295 Extraordinary, Special Gain/(Loss) - 9,174,663 - - - - - - - - Net Change in
Fund Balances 2,385,879$ 2,830,613$ (4,737,748)$ (6,428,032)$ 17,440,475$ 43,961,962$ 29,247,553$ (8,609,133)$ (31,570,675)$ (22,361,332)$ Debt service as a percentage
of noncapital expenditures 0.95% 0.91% 1.00% 2.53% 3.13% 5.53% 5.98% 3.72% 4.75% 3.53% 2018 & beyond - Sales Taxes moved from Taxes category to Intergovernmental category.

CITY OF LANCASTER

TAX REVENUES BY SOURCE, GOVERNMENTAL FUNDS

LAST TEN FISCAL YEARS
YEAR ENDED JUNE 30, 2024
(MODIFIED ACCRUAL BASIS OF ACCOUNTING)
(159)
Intergovernmental
Fiscal *Property Transient State Shared Franchise Business Other Year Taxes Occupancy Sales Taxes Measure LC Taxes Licenses Taxes Taxes Total 2015 19,252,156 1,614,404 18,540,150 2,821,855 915,740 428,651 43,572,956 2016 19,468,926 1,866,299 19,498,624 2,926,257 842,598 630,705 45,233,409 2017 20,423,770 2,064,522 20,462,687 4,706,453 932,469 991,873 49,581,774 2018 20,423,770 2,202,452 20,483,067 4,706,453 932,469 991,873 49,740,084 2019 22,583,607 2,211,230 23,611,132 7,637,948 920,998 885,093 57,850,008 2020 24,296,937 1,965,102 21,961,474 7,731,919 1,223,982 1,315,822 58,495,236 2021 26,148,244 2,012,943 26,734,737 5,070,608 7,731,919 729,798 1,010,653 69,438,901 2022 27,184,193 2,709,026 28,325,781 22,625,166 9,261,656 1,364,377 1,027,933 92,498,132 2023 33,007,795 2,676,338 27,547,477 21,682,349 7,451,316 855,151 851,184 94,071,610 2024 29,116,559 2,294,723 26,222,177 21,254,496 11,491,150 1,489,181 770,718 92,639,005 -11.79% -14.26% -4.81% -1.97% 54.22% 74.14% -9.45% -1.52% Change 3,891,236 1,325,300 427,853 (4,039,834) (634,030) 80,466 1,432,605

51.2% 42.1% 41.4% 319.2% 307.2% 62.6% 79.8% 112.6%
*Since 2013 Property Taxes have been substantially less due to dissolution of Lancaster Redevelopment Agency Source: City of Lancaster Finance Department
2015-2024

CITY OF LANCASTER

ASSESSED VALUE AND ESTIMATED ACTUAL

VALUE OF TAXABLE PROPERTY

LAST TEN FISCAL YEARS
YEAR ENDED JUNE 30, 2024
(IN THOUSANDS)
(160)
Less: Total Taxable Total
Fiscal Residential Commercial Industrial Other Unsecured Tax-Exempt Assessed Direct Tax Year Property* Property* Property* Property* Property* Property Value Rate* 2014-15 6,875,938 1,151,791 429,440 1,105,203 278,624 (501,969) 9,339,027 0.092970 2015-16 7,366,323 1,272,042 431,603 1,137,342 291,158 (513,024) 9,985,444 0.091940 2016-17 7,772,454 1,293,080 439,480 1,175,301 309,909 (429,860) 10,560,364 0.091220 2017-18 8,248,993 1,331,678 455,985 1,213,136 283,133 (487,736) 11,045,188 0.090230 2018-19 8,849,447 1,396,589 514,693 1,219,625 280,558 (461,721) 11,799,191 0.089460 2019-20 9,457,797 1,444,154 550,237 1,332,867 360,368 (428,683) 12,716,740 0.088530 2020-21 9,778,254 1,426,788 576,248 1,773,175 407,473 (638,594) 13,323,344 0.085786 2021-22 10,463,372 1,408,293 636,430 1,865,415 376,652 (664,045) 14,086,117 0.084892 2022-23 11,334,803 1,451,790 729,968 1,991,840 429,505 (728,380) 15,209,526 0.085840 2023-24 12,109,009 1,519,158 755,059 1,319,416 464,649 (52,911) 16,114,380 0.085340 *Total Direct Rate is the weighted average of all individual direct rates applied by the City and excludes revenues derived from aircraft. Beginning in 2013/14 Source: Los Angeles County Assessor data, Hdl, Coren & Cone the Total Direct Rate no longer includes revenue generated from the former redevelopment tax rate areas.

CITY OF LANCASTER

DIRECT AND OVERLAPPING PROPERTY TAX RATES

LAST TEN FISCAL YEARS
YEAR ENDED JUNE 30, 2024
(161)
Los Antelope Valley Antelope Valley Total City's Share
Fiscal Angeles Union High Elementary Community Direct & of 1% Levy Total Year General County School District School Districts College Water Overlapping(1) Per Prop 13(2) Direct(3) 2015 1.00000% 0.00000% 0.02585% 0.21896% 0.02480% 0.07049% 1.34010% 0.06611% 0.092970 2016 1.00000% 0.00000% 0.02428% 0.21732% 0.02556% 0.07049% 1.33765% 0.06611% 0.091940 2017 1.00000% 0.00000% 0.02474% 0.21889% 0.02560% 0.07049% 1.33972% 0.06611% 0.091220 2018 1.00000% 0.00000% 0.02357% 0.21331% 0.04869% 0.07049% 1.35606% 0.06611% 0.090230 2019 1.00000% 0.00000% 0.02317% 0.20772% 0.04847% 0.07049% 1.34985% 0.06611% 0.089460 2020 1.00000% 0.00000% 0.02187% 0.20734% 0.04722% 0.07049% 1.34692% 0.06611% 0.088530 2021 1.00000% 0.00000% 0.02163% 0.06540% 0.42466% 0.07049% 1.58218% 0.06611% 0.085786 2022 1.00000% 0.00000% 0.02360% 0.20887% 0.04424% 0.07049% 1.34720% 0.06611% 0.085786 2023 1.00000% 0.00000% 0.02289% 0.18306% 0.04060% 0.07049% 1.31704% 0.06611% 0.085840 2024 1.00000% 0.00000% 0.02045% 0.15664% 0.04078% 0.07049% 1.28836% 0.06611% 0.085340 Source: Los Angeles County Auditor 2014/15-2023/24 Tax Rate Table, HdL Coren & Cone (1) Overlapping rates are those of local and county governments that apply to property owners within the City. Not all overlapping rates apply to all property owners. (2) City's Share of 1% Levy is based on the City's share of the general fund tax rate area with the largest net taxable value within the City. The City's ERAF portion of the City's Levy has been subtracted where known. (3)Total Direct Rate is the weighted average of all individual direct rates applied by the City and excludes revenues derived from aircraft. Beginning in 2013/14, the Total Direct Rate no longer includes revenue generated from the former redevelopment tax rate areas.

CITY OF LANCASTER

PRINCIPAL PROPERTY TAXPAYERS

LAST TEN FISCAL YEARS
YEAR ENDED JUNE 30, 2024
(162)
Percentage Percentage
of Total City of Total City
Taxable Taxable Taxable Taxable
Assessed Assessed Assessed Assessed
Taxpayer Value Rank Value Taxpayer Value Rank Value
WestCore Bravo Lancaster LLC 146,072,160$ 1 0.91% Walmart Real Estate Business Trust 54,315,484$ 1 0.57% AG Cordova Park Owner LP 87,815,730 2 0.54% CP Antelope Shops LLC 49,794,429 2 0.53% Rami Darghalli Trust 76,875,513 3 0.48% Thrifty Payless Inc 45,911,250 3 0.49% Walmart Stores Inc 69,834,460 4 0.43% US Industrial Reit II 45,284,000 4 0.48% Granada Villas REI LLC 68,616,621 5 0.43% Kaiser 41,061,198 5 0.43% AG Sienna Heights Owner LP 63,919,303 6 0.40% MGF Cordova Park LP 34,117,900 6 0.36% 2018-3 IH Borrower LP 58,016,360 7 0.36% MK RRP 117 Holston Drive LLC 31,600,000 7 0.33% TA-High Desert LLC 50,727,911 8 0.31% MGP IX Properties LLC 28,375,096 8 0.30% BYD Coach and Bus LLC 50,702,029 9 0.31% Sygma Network Inc 26,721,080 9 0.28% Vereit Real Estate LP 49,378,113 10 0.31% Castleblack Lancaster Owner II LLC 24,483,233 10 0.26% Top Ten Total 721,958,200$ 4.48% 381,663,670$ 4.03% City Total 16,114,379,982 100.00% City Total 9,464,083,477 100.00% Source: Los Angeles County Assessor data, HdL Coren & Cone 2014-152023-24

CITY OF LANCASTER

PROPERTY TAX LEVIES AND COLLECTIONS

LAST TEN FISCAL YEARS
YEAR ENDED JUNE 30, 2024
(163)
Fiscal
Year Taxes Levied Collections
Ended for the Percentage in Subsequent Percentage
June 30, Fiscal Year Amount of Levy Years Amount of Levy 2015 5,101,745 5,101,745 100% - 5,101,745 100%
2016 6,698,981 6,698,981 100% - 6,698,981 100%
2017 6,205,334 6,205,334 100% - 6,205,334 100%
2018 6,560,915 6,560,915 100% - 6,560,915 100%
2019 7,931,274 7,931,274 100% - 7,931,274 100%
2020 8,272,425 8,272,425 100% - 8,272,425 100%
2021 9,603,394 9,603,394 100% - 9,603,394 100%
2022 9,711,407 9,711,407 100% - 9,711,407 100%
2023 10,691,826 10,691,826 100% - 10,691,826 100%
2024 12,370,275 12,370,275 100% - 12,370,275 100%
Source: City of Lancaster Finance Department
Collected within the
Fiscal Year of the Levy Total Collections to Date

CITY OF LANCASTER

RATIOS OF OUTSTANDING DEBT BY TYPE

LAST TEN FISCAL YEARS
YEAR ENDED JUNE 30, 2024
(DOLLARS IN THOUSAND, EXCEPT PER CAPITA)
(164)
*Business-Type
Lease Assessment Activity Total
Fiscal Revenue District Revenue Primary Per
Year Bonds Bonds Bonds Government Capita
2015 - 2,280 24,850 27,130 136.81% 0.17
2016 - 1,370 23,745 25,115 125.87% 0.16
2017 - 15,200 22,140 37,340 195.17% 0.24
2018 - 14,215 22,195 36,410 191.69% 0.23
2019 14,340 14,157 21,735 50,232 254.71% 0.31
2020 14,085 12,630 21,225 47,940 229.77% 0.30
2021 13,820 12,060 20,284 46,164 206.87% 0.27
2022 13,545 11,475 18,328 43,348 193.90% 0.25
2023 13,255 10,870 17,616 41,741 169.75% 0.24
2024 12,950 10,250 17,155 40,355 144.68% 0.23
Notes: Details regarding the city's outstanding debt can be found in the notes to the financial statements.

Percentage
of Personal
Income

CITY OF LANCASTER

RATIOS OF GENERAL BONDED DEBT OUTSTANDING

LAST TEN FISCAL YEARS
YEAR ENDED JUNE 30, 2024
(DOLLARS IN THOUSANDS, EXCEPT PER CAPITA)
(165)
Percentage of
General Actual Taxable
Fiscal Obligation Value a of Per
Year Bonds Total Property Capita b
2015 - 218,715 218,715 2.3419% 1.37
2016 - 193,400 193,400 1.9368% 1.23
2017 - 180,410 180,410 1.7084% 1.14
2018 - 172,275 172,275 1.5597% 1.07
2019 - 163,995 163,995 1.3899% 1.01
2020 - 154,784 154,784 1.2172% 0.96
2021 - 161,023 161,023 1.2086% 0.94
2022 - 150,735 150,735 1.0701% 0.88
2023 - 140,155 140,155 0.9215% 0.81
2024 - 129,212 129,212 0.8018% 0.75
Notes: Details regarding the outstanding redevelopment debt can be found in the notes to the financial statements. a See Schedule 6 (Exhibit C-1) for property value data. b Population data can be found in Schedule 14 (Exhibit E-1).

General Bonded Debt Outstanding
Redevelopment
Bonds
Tax Allocation

CITY OF LANCASTER

DIRECT AND OVERLAPPING GOVERNMENTAL ACTIVITIES DEBT
YEAR ENDED JUNE 30, 2024
(166)
Estimated
Share of
Total Estimated Direct and
Debt Percentage Overlapping
Outstanding Applicable Debt
Direct Debt
Direct Borrowings 7,054,871$ 100.00% 7,054,871$
Other Debt:

Streetlight Acquisition Bonds of 2016 10,250,000 100.00% 10,250,000 Public Improvement Project Bonds of 2018 12,950,000 100.00% 12,950,000 Unamortized Bond Premiums 6,212,898 100.00% 6,212,898
Measure M & R Street Improvement 43,870,000 100.00% 43,870,000 Other Long-Term Liabilities 8,020,100 100.00% 8,020,100 Total Direct Debt 88,357,869$
Overlapping Tax and Assessment Debt
Antelope Valley Joint Community College District 422,405,916$ 34.47% 145,615,991 Antelope Valley Union High School District 23,149,873 39.07% 9,043,729 Eastside Union School District 14,745,000 63.99% 9,435,768 Lancaster School District 63,464,397 97.54% 61,905,077 Westside Union School District 35,525,600 29.47% 10,467,973 Westside Union School District Community Facilities Districts 20,974,389 100.00% 20,974,389 City of Lancaster School District Community Facilities District No. 2004-1 9,505,000 100.00% 9,505,000 City of Lancaster Lighting Maintenance District 10,250,000 100.00% 10,250,000 California Statewide Community Development Authority Assessment Districts 6,070,000 100.00% 6,070,000 Total Overlapping Tax And Assessment Debt 283,267,927
Total Direct And Overlapping Governmental Funds Debt 371,625,796$ City Assessed Valuation 16,195,500,834$
Incremental Value 120,779,000$
Total Assessed Valuation 16,316,279,834$
Debt to Assessed Valuation Ratios:

Direct Debt 0.542%
Overlapping and Assessment Debt 1.736%
Total Direct and Overlapping Governmental Funds Debt 2.278% Notes:

Source: HdL Coren & Cone, Los Angeles Co Assessor & Auditor Combined 2020/21 Lien Date Tax Rolls, City of Lancaster Finance Department Overlapping governments are those that coincide, at least in part, with the geographic boundaries of the City of Lancaster. The percentage of overlapping debt applicable is estimated by using taxable assessed values. Applicable percentages were estimated by determining the portion of another governmental unit's taxable assessed value that is within the city's boundaries and dividing it by each unit's total taxable assessed value.

CITY OF LANCASTER

LEGAL DEBT MARGIN

LAST TEN FISCAL YEARS
YEAR ENDED JUNE 30, 2024
(DOLLARS IN THOUSANDS)
(167)
2015 2016 2017 2018 2019 2020 2021 2022 2023 2024
Assessed Valuation 9,339,027$ 9,985,444$ 10,560,364$ 11,045,188$ 11,799,191$ 12,716,740$ 13,323,344$ 14,086,117$ 15,209,526$ 16,195,500$ Debt Limit (3.75% of Gross AV) 350,214 374,454 396,014 414,195 442,470 476,878 499,625 528,229 570,357 607,331 Total Net Debt Applicable to Limit - - - - - - - - - - Legal Debt Margin 350,214$ 374,454$ 396,014$ 414,195$ 442,470$ 476,878$ 499,625$ 528,229$ 570,357$ 607,331$ Total Net Debt Applicable
to the Limit as a Percentage
of Debt Limit 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% Source: Los Angeles County Assessor data, HdL Coren & Cone Fiscal Year

CITY OF LANCASTER

PLEDGED-REVENUE COVERAGE

LAST TEN FISCAL YEARS
YEAR ENDED JUNE 30, 2024
(DOLLARS IN THOUSANDS)
(168)
Property
Fiscal Tax
Year Increment Principal Interest Coverage
2015 23,535 9,675 11,477 1.11
2016 25,590 11,255 10,531 1.17
2017 21,248 6,350 7,600 1.52
2018 20,826 8,285 6,729 1.39
2019 19,409 8,435 7,002 1.26
2020 20,350 8,685 6,802 1.31
2021 21,052 8,985 6,493 1.36
2022 20,181 13,325 5,935 1.05
2023 16,083 9,675 5,496 1.06
2024 13,002 10,095 5,057 0.86
Notes: Details regarding the city's outstanding redevelopment debt can be found in the notes to the financial statements.

Debt Service
Redevelopment Tax Allocation Bonds

CITY OF LANCASTER

DEMOGRAPHIC AND ECONOMIC STATISTICS

LAST TEN CALENDAR YEARS
YEAR ENDED JUNE 30, 2024
(169)
Calendar
Year Population
Personal income (in
Thousands)
Per Capita
Personal Income
Unemployment
Rate Median Age
% of Pop 25+
with High
School Degree
% of Pop 25+
with Bachelor's
Degree
2014 159,956 $3,171,927 $19,830 9.20% 32.3 79.80% 15.70% 2015 157,094 $3,134,596 $19,953 7.50% 32.2 80.20% 15.40% 2016 157,820 $3,019,475 $19,132 5.90% 31.7 81.40% 15.10% 2017 161,485 $3,067,258 $18,994 5.10% 31.8 81.40% 15.50% 2018 161,604 $3,187,146 $19,721 6.60% 32.4 82.30% 16.00% 2019 161,699 $3,373,741 $20,864 6.40% 32.4 82.00% 16.20% 2020 171,674 $3,830,805 $22,315 5.00% 32.6 82.60% 17.60% 2021 171,674 $3,838,000 $22,356 6.50% 32.94 82.60% 10.39% 2022 173,376 $4,263,255 $24,589 7.30% 33.3 81.70% 19.10% 2023 172,631 $4,815,047 $27,892 6.70% 33.6 81.20% 19.40% Source: Los Angeles County Assessor data, HdL Coren & Cone Utilized most recent available information

CITY OF LANCASTER
TOP 10 PRINCIPAL EMPLOYERS

CURRENT CALENDAR YEAR AND TEN YEARS PRIOR
YEAR ENDED JUNE 30, 2024
(170)
Percentage Percentage
Estimated of Total Valley Estimated of Total Valley
Employer Employees Rank Employment Employer Employees Rank Employment Edwards Air Force Base 11,500 1 17.22% Edwards Air Force Base 10,647 1 13.88% Northrop Grumman 8,300 2 12.43% China Lake Navel Weapons 6,690 2 8.72% China Lake NWC 6,520 3 4.49% County of Los Angeles 3,743 3 4.88% Palmdale School District 3,000 4 4.04% Lockheed Martin 3,700 4 4.82% Antelope Valley Hospital Medical Center 2,700 5 9.76% Antelope Valley Hospital 2,300 5 3.00% Antelope Valley Union Highschool District 2,300 6 1.70% Northrop Grumman 2,100 6 2.74% Lancaster School District 1,136 7 3.44% Walmart Stores (5) 1,922 7 2.51% Antelope Valley College 850 8 1.27% California Correctional Institute 1,915 8 2.50% Trader Joe's Distribution Center 800 9 1.20% Antelope Valley Mall 1,800 9 2.35% Ride.Co (formerly BYD) 750 10 1.12% Palmdale School District 1,792 10 2.34% TOTAL Employment 66,800 56.67% 76,690 47.74%
Source: City of Lancaster Economic Development: City of Lancaster ACFR FY 2014-2015 Notes: Total employment as used above may represent figures from total employment located within the Greater Antelope Valley region. The Greater Antelope Valley is considered to be the City's economic region and covers 3,514.2 square miles of area and includes Lancaster, Palmdale, Tehachapi, Mojave, Edwards AFB, and Ridgecrest.

Most recent information available
2024 2015

CITY OF LANCASTER

FULL-TIME-EQUIVALENT CITY GOVERNMENT

EMPLOYEES BY FUNCTION

LAST TEN FISCAL YEARS
YEAR ENDED JUNE 30, 2024
(171)
2015 2016 2017 2018 2019 2020 2021 2022 2023 2024
Function
General Government
Administrative Services 6.00 3.00 1.00 13.00 16.00 15.00 12.00 - - - Air Quality Management District - - - - - - - 6.00 6.00 7.00 City Clerk 2.00 3.00 3.00 3.00 3.00 3.00 3.00 6.00 6.00 5.00 City Manager 10.25 11.75 12.75 9.75 8.00 10.00 9.00 10.00 10.00 12.00 Communications - - - - - - - 4.00 4.00 5.00
Community Development - - - - - - - - 12.00 27.00 Economic Development, Housing, & Film 3.00 4.00 4.00 5.00 2.00 23.00 - 10.00 13.00 Finance & Information Technology 24.00 25.00 25.00 19.00 18.00 17.00 25.00 25.00 25.00 Housing and Neighborhood Revitalization 19.00 20.00 20.00 19.00 21.00 17.00 17.00 - - - Human Resources 5.00 4.00 6.00 7.00 7.00 7.00 10.00 10.00 10.00 11.00 Planning, Building & Safety, & Energy - - - - - - - - 17.00 - Redevelopment - - - - - - - - - -
City Attorney 1.00 1.00 2.00 2.00 2.00 - - - - - Development Services 124.00 131.00 131.00 124.00 124.00 122.00 105.00 134.00 - - Lancaster Choice Energy - 8.00 8.00 5.00 4.00 1.00 - - - - Parks, Recreation and Arts 53.00 45.00 45.00 45.00 47.00 45.00 51.00 53.00 53.00 55.00 Public Safety 13.00 12.00 12.00 13.00 11.00 12.00 26.00 50.00 50.00 46.00 Public Works - - - - - - - - 95.00 104.00
Less vacancies filled by internal recruitments (8.00) (22.00) (18.75) (19.00) (8.00) - - - - - Total 252.25 245.75 251.00 245.75 255.00 249.00 256.00 298.00 298.00 310.00 Year over year 2.00 (6.50) 5.25 (5.25) 9.25 (6.00) 7.00 42.00 - 12.00 Source: City Human Resources Department
Note: The Lancaster Redevelopment Agency was dissolved according to ABx1 26 which was signed into law June 29, 2011.

Note: The City went through a reorganization in 2021 resulting in ACS being disolved and divisions being absorbed by various departments

CITY OF LANCASTER

CAPITAL ASSET STATISTICS BY FUNCTION/PROGRAM
YEAR ENDED JUNE 30, 2024
(172)
Function/Program 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 General government
City Hall 1 1 1 1 1 1 1 1 1 1
Annex/Record Center - - - - - - - - - -
Antelope Valley UHSD Building - - - - - - - - - 1 Community Development
Brierwood Mobile Home Park - - - - - - - - - - Desert Sands Mobile Home Park - - - - - - - - - - Development Services
Maintenance Yard - Modular Office Bldg. 1 1 1 1 1 1 1 1 1 1 Maintenance Yard - Office/Warehouse 1 1 1 1 1 1 1 1 1 1 Maintenance Yard - Maintenance Garage 1 1 1 1 1 1 1 1 1 1 Maintenance Yard - Canopy 1 1 1 1 1 1 1 1 1 1 Maintenance Yard - Storage Bldg 4 3 3 3 3 3 3 3 3 3 Maintenance Yard - Wash Bay 1 1 1 1 1 1 1 1 1 1 Maintenance Yard - HazMat Storage Bldg 1 1 1 1 1 1 1 1 1 1 Streets (miles) 640 1,765 1,765 1,765 1,765 1,765 1,769 482 1,493 1,493 Streetlights (owned by City) 1,895 1,895 1,908 19,576 19,576 19,576 19,576 19,777 19,777 21,000 Traffic signals 139 147 145 153 153 141 143 143 143 145 Street Signs 26,400 26,412 26,472 26,759 38,000 38,000 38,000 38,000 38,000 38,000 Fleet Vehicles 318 304 322 320 318 321 321 318 341 404 Storm Drain Pipe (LF) 485,113 485,113 485,113 420,239 420,239 430,445 430,868 432,434 434,193 434,917 Storm Drain Box (LF) 27,996 27,996 27,996 27,996 27,996 9,217 9,217 9,217 9,217 9,217 Storm Drain Box (Each) 1,547 1,547 1,477 1,477 1,487 1,494 1,498 Storm Drain Channel (LF 44,883 44,883 44,883 45,733 45,733 45,951 45,951 45,951 45,951 45,951 Sewer Pipe (LF) 2,265,120 2,265,120 2,262,626 2,268,696 2,268,527 2,265,120 2,271,627 2,276,401 2,314,392 2,283,494 Sewer Manholes 9,188 9,042 8,966 8,975 8,977 9,073 9,106 9,130 9,276 9,300 Sewer Lift Station 1 1 1 1 1 1 1 1 1 1 Drainage Lift Station - - - - - - - 13 14 13 Recycled Water Pump Station - - - - - - - - 2 2 Parks, Recreation and Arts
Acreage 538 538 538 538 538 558 558 558 558 558 Developed park sites 14 14 14 14 14 14 14 14 14 14 Pools 2 2 2 2 2 2 2 2 2 2
Big 8 Tournament Baseball complex 1 1 1 1 1 1 1 1 1 1 Batting Cage Facility 1 1 1 1 1 1 1 1 1 1 Soccer complex 1 1 1 1 1 1 1 1 1 1
Community/Activity Centers 8 8 8 8 8 8 8 8 8 8 Cedar Center 1 1 1 1 1 1 1 1 1 1
Prime Desert Woodlands Preserve/Nature Cntr 1 1 1 1 1 1 1 1 1 1 Municipal Baseball Stadium 1 1 1 1 1 1 1 1 1 1 Performing Arts Center 1 1 1 1 1 1 1 1 1 1 Museum and Art Gallery 1 1 1 1 1 1 1 1 1 1 Western Hotel (historic site) 1 1 1 1 1 1 1 1 1 1 Metrolink Station 1 1 1 1 1 1 1 1 1 1 Park and Ride Lots 8 8 8 8 8 8 8 8 8 8 Sources: Various city departments.

Fiscal Year
*Estimated figures

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(1)

INDEPENDENT AUDITORS’ REPORT ON INTERNAL CONTROL OVER

FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS

BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED

IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS
Honorable Mayor and Members of the City Council
City of Lancaster
Lancaster, California
We have audited, in accordance with the auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States, the financial statements of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of City of Lancaster (the City), as of and for the year ended June 30, 2024, and the related notes to the financial statements, which collectively comprise the City of Lancaster’s basic financial statements, and have issued our report thereon dated May 22, 2025.

Report on Internal Control Over Financial Reporting
In planning and performing our audit of the financial statements, we considered the City's internal control over financial reporting (internal control) as a basis for designing audit procedures that are appropriate in the circumstances for the purpose of expressing our opinions on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of the City’s internal control. Accordingly, we do not express an opinion on the effectiveness of the City’s internal control.

A deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal control such that there is a reasonable possibility that a material misstatement of the entity’s financial statements will not be prevented or detected and corrected on a timely basis. A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance.

Our consideration of internal control was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control that might be material weaknesses or significant deficiencies and therefore, material weaknesses or significant deficiencies may exist that were not identified. We identified a certain deficiency in internal control, described in the accompanying schedule of findings and responses as item 2024-001 that we consider to be a material weakness.

Honorable Mayor and Members of the City Council
City of Lancaster
(2)
Report on Compliance and Other Matters
As part of obtaining reasonable assurance about whether the City's financial statements are free from material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have a direct and material effect on the financial statements. However, providing an opinion on compliance with those provisions was not an objective of our audit, and accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards.

City of Lancaster’s Response to Finding
Government Auditing Standards requires the auditor to perform limited procedures on the City’s response to the finding identified in our audit and described in the accompanying schedule of findings and responses. The City’s response was not subjected to the other auditing procedures applied in the audit of the financial statements and, accordingly, we express no opinion on the response.

Purpose of This Report
The purpose of this report is solely to describe the scope of our testing of internal control and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the entity’s internal control or on compliance. This report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the City’s internal control and compliance. Accordingly, this communication is not suitable for any other purpose.

CliftonLarsonAllen LLP
Irvine, California
May 22, 2025

CITY OF LANCASTER

SCHEDULE OF FINDINGS AND RESPONSES
YEAR ENDED JUNE 30, 2024

(3)

2024– 001

Type of Finding: Material Weakness in Internal Control over Financial Statement Close

Condition: As part of the audit, material adjustments were proposed to adjust land held for resale and beginning fund balances/net position.

Criteria or specific requirement: The City’s management is responsible for establishing and maintaining internal controls for the proper recording of all the City’s accounting transactions.

Effect: Prior to the audit adjustments being recorded, the City’s financial statements were materially misstated. $3.65M was donated to a non-profit organization in fiscal year 2023 and was not properly expensed. $2.35M relates to land sold in fiscal year 2023, with the proceeds reported as a gain on sale. $1M relates to correction of an error due to improper financial statement classification. Prior period land acquisitions includes $5M of land erroneously expensed to land acquisitions rather than capitalized and $6.5M of donated land was not properly recorded in the general ledger.

Cause: The City’s internal controls over financial statement close surrounding land held for resale did not operate as designed.

Repeat finding: No

Recommendation: We recommend that the City review its internal control procedures over financial statement close surrounding land held for resale to ensure that they operate as designed.

Views of responsible officials and planned corrective actions: Management agrees with this finding and will implement a corrective action plan to ensure that internal controls are in place to capture and record all land/land held for resale transactions to the correct accounts and are being tracked accurately. In response to the audit finding, the City has been diligently working on improving policies and procedures related to year-end transactions, specifically over land held for resale.

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Ho
norable City council
City of Lancaster
Lancaster, California
We have audited the financial statements of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of City of Lancaster as of and for the year ended June 30, 2024, and have issued our report thereon dated May 22, 2025. We have previously communicated to you information about our responsibilities under auditing standards generally accepted in the United States of America and Government Auditing Standards , as well as certain information related to the planned scope and timing of our audit in our engagement agreement dated May 16, 2024.

Professional standards also require that we communicate to you the following information related to our audit.

Significant audit findings or issues
Qualitative aspects of accounting practices
Accounting policies
Management is responsible for the selection and use of appropriate accounting policies. The significant accounting policies used by City of Lancaster are described in Note 1 to the financial statements.

No new accounting policies were adopted and the application of existing policies was not changed during 2023-2024.

We noted no transactions entered into by the entity during the year for which there is a lack of authoritative guidance or consensus. All significant transactions have been recognized in the financial statements in the proper period.

Accounting estimates
Accounting estimates are an integral part of the financial statements prepared by management and are based on management’s knowledge and experience about past and current events and assumptions about future events. Certain accounting estimates are particularly sensitive because of their significance to the financial statements and because of the possibility that future events affecting them may differ significantly from those expected. The most sensitive estimates affecting the financial statements were:
 The actuarially determined contribution, Other Postemployment Benefit (OPEB) expense, net OPEB liability, and corresponding deferred outflows of resources and deferred inflows of resources for the City’s OPEB plans are based on actuarial valuations provided by a third-party consultant.

Honorable Mayor and City Council
City of Lancaster

 Management’s estimate for claims payable liabilities related to general liability are based on estimates by the claims administrators and actuarial valuation provided by a third-party consultant.

We evaluated the key factors and assumptions used to develop these estimates in determining that they were reasonable in relation to the financial statements taken as a whole.

Financial statement disclosures
Certain financial statement disclosures are particularly sensitive because of their significance to financial statement users. The most sensitive disclosures affecting the financial statements were:
 The disclosure of the OPEB commitments reported in Note 10 to the financial statements.  The disclosure of the claims liabilities reported in Note 12 to the financial statements.

The financial statement disclosures are neutral, consistent, and clear.

Significant unusual transactions
We identified no significant unusual transactions.

Difficulties encountered in performing the audit
The completion of our audit was delayed to the City not preparing schedules that supported final general ledger balances which resulted in many audit adjustments.

Uncorrected misstatements
Professional standards require us to accumulate all misstatements identified during the audit, other than those that are clearly trivial, and communicate them to the appropriate level of management.

Management did not identify, and we did not notify them of any uncorrected financial statement misstatements.

Corrected misstatements
The following material misstatements detected as a result of audit procedures were corrected by management:
 The corrected misstatements include journal entries to adjust beginning net position, beginning fund balance, land held for resale and capital land.

Disagreements with management
For purposes of this communication, a disagreement with management is a disagreement on a financial accounting, reporting, or auditing matter, whether or not resolved to our satisfaction, that could be significant to the financial statements or the auditors’ report. No such disagreements arose during our audit.

Honorable Mayor and City Council
City of Lancaster

Circumstances that affect the form and content of the auditors’ report As previously communicated to you, the report was modified to include an emphasis of matter paragraph relating to the restatement of beginning net position for error corrections.

Management representations
We have requested certain representations from management that are included in the management representation letter dated May 22, 2025.

Management consultations with other independent accountants In some cases, management may decide to consult with other accountants about auditing and accounting matters, similar to obtaining a “second opinion” on certain situations. If a consultation involves application of an accounting principle to the entity’s financial statements or a determination of the type of auditors’ opinion that may be expressed on those statements, our professional standards require the consulting accountant to check with us to determine that the consultant has all the relevant facts. To our knowledge, there were no such consultations with other accountants. We were informed by management that there were no consultations with other accountants.

Significant issues discussed with management prior to engagement We generally discuss a variety of matters, including the application of accounting principles and auditing standards, with management each year prior to engagement as the entity’s auditors. However, these discussions occurred in the normal course of our professional relationship and our responses were not a condition to our engagement.

Required Supplementary Information
With respect to the required supplementary information (RSI) accompanying the financial statements, we made certain inquiries of management about the methods of preparing the RSI, including whether the RSI has been measured and presented in accordance with prescribed guidelines, whether the methods of measurement and preparation have been changed from the prior period and the reasons for any such changes, and whether there were any significant assumptions or interpretations underlying the measurement or presentation of the RSI. We compared the RSI for consistency with management’s responses to the foregoing inquiries, the basic financial statements, and other knowledge obtained during the audit of the basic financial statements. Because these limited procedures do not provide sufficient evidence, we did not express an opinion or provide any assurance on the RSI.

Supplementary information in relation to the financial statements as a whole With respect to the combining and individual nonmajor fund financial statements and schedules (collectively, the supplementary information) accompanying the financial statements, on which we were engaged to report in relation to the financial statements as a whole, we made certain inquiries of management and evaluated the form, content, and methods of preparing the information to determine that the information complies with accounting principles generally accepted in the United States of America, the method of preparing it has not changed from the prior period or the reasons for such changes, and the information is appropriate and complete in relation to our audit of the financial statements. We compared and reconciled the supplementary information to the underlying accounting records used to prepare the financial statements or to the financial statements themselves. We have issued our report thereon dated May 22, 2025.

Honorable Mayor and City Council
City of Lancaster

Other information included in annual reports
Other information (financial or nonfinancial information other than the financial statements and our auditors’ report thereon) is being included in your annual report and is comprised of introductory and statistical sections. Our responsibility for other information included in your annual report does not extend beyond the financial information identified in our opinion on the financial statements. We have no responsibility for determining whether such other information is properly stated and do not have an obligation to perform any procedures to corroborate other information contained in your annual report.

We are required by professional standards to read the other information included in your annual report and consider whether a material inconsistency exists between the other information and the financial statements because the credibility of the financial statements and our auditors’ report thereon may be undermined by material inconsistencies between the audited financial statements and other information.

If, based on the work performed, we conclude that an uncorrected material misstatement of the other information exists, we are required to describe it in our report. Our auditors’ report on the financial statements includes a separate section, “Other Information,” which states we do not express an opinion or any form of assurance on the other information included in the annual report. We did not identify any material inconsistencies between the other information and the audited financial statements.

This communication is intended solely for the information and use of the City Council and management of City of Lancaster and is not intended to be, and should not be, used by anyone other than these specified parties.

CliftonLarsonAllen LLP
Irvine, California
May 22, 2025

CITY OF LANCASTER, CALIFORNIA

AGREED-UPON PROCEDURES
APPROPRIATIONS LIMIT WORKSHEET NO. 6

YEAR ENDED JUNE 30, 2024

(1)
INDEP
ENDENT ACCOUNTANTS’ REPORT

ON AGREED-UPON PROCEDURES
APPLIED TO APPROPRIATIONS LIMIT WORKSHEET NO. 6
To the Honorable Mayor and
Members of the City Council
of the City of Lancaster
Lancaster, California
We have performed the procedures enumerated below to the accompanying Appropriations Limit Worksheet No. 6 of the City of Lancaster, California (the City) for the year ended June 30, 2024. The City’s management is responsible for the Appropriations Limit Worksheet No. 6.

The City and the League of California Cities (as presented in the League publication entitled "Article XIII-B Appropriations Limit Uniform Guidelines")
have agreed to and acknowledged that the procedures
performed a
re appropriate to meet the intended purpose of meeting the requirements of Sectio n 1.5 of Article XIII-B of the Cal
ifornia Constitution. This report may not be suitable for any other purpose. The procedures performed may not address all the items of interest to a user of this report and may not meet the ne
eds of all users of this report and, as such, users are responsible for de termining whether the procedu
res performed are appropriate for their purposes.

The proced
ures and the associated findings are as follows:

1. We obtained the completed Appropriations Limit Worksheet No. 6 for the year ended June 30, 2024 and compared the limit and annual adjus tment factors included in that worksheet to the limit and an
nual adjustment factors that were adopted by resolution of the City Council. We also compared the population and inflation option
s included in the aforementioned worksheet to
those that were selected by a recorded vote of the City Council.

No exceptions were noted as a result of our performing this procedure.

2. For the Appropriations Limit Worksheet No. 6, we added last year’s limit to the total adjustments, and compared the resulting amount to this
year’s limit. We also recalculated the
adjustment factor and th
e adjustment for inflation and population, and compared the results to the amounts on Appropriations Limit Worksheet No. 6.

No exceptio
ns were noted as a result of our performing this procedure.

3. We compared the prior year appropriations limit presented in the accompanying Ap propriations Limit Worksheet No. 6 to the prior year appropriations limit adopted by the City Council for the
prior year.

No exceptions were noted as a result of our performing this procedure.

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City Council
City of Lancaster
Lancaster, California
(2)
We were engaged by the City to perform this agreed-upon procedures engagement and conducted our engagement in accordance with attestation standards established by the American Institute of Certified Public Accountants. We were not engaged to and did not conduct an examination or review engagement, the objective of which would be the expression of an opinion or conclusion, respectively, on the accompanying Appropriations Limit Worksheet No. 6. Accordingly, we do not express such an opinion or conclusion. Had we performed additional procedures, other matters might have come to our attention that would have been reported to you.

We are required to be independent of the City and to meet our other ethical responsibilities, in accordance with the relevant ethical requirements related to our agreed-upon procedures engagement.

This report is intended solely for the information and use of the City Council and management of the City of Lancaster, California and is not intended to be, and should not be, used by anyone other than these specified parties.

CliftonLarsonAllen LLP
Irvine, California
August 5, 2024

CITY OF LANCASTER
APPROPRIATIONS LIMIT WORKSHEET NO. 6
YEAR ENDED JUNE 30, 2024
See accom
panying Notes to Appropriations Limit Worksheet No. 6.
(3)
Appropriations Limit for Fiscal Year Ended June 30, 2023 (see Note 2) 241,411,783 Adjustments Factors for the Fiscal Year Ended June 30, 2024 (see Note 2):

Inflation Population
Factor Factor Combined
(Note 3) (Note 4) Factor
x

1.0444000 0.9946000 1.03876024 0.03876024
Adjustment for Inflation and Population 9,357,179
Other Adjustments (Note 5) -
Total Adjustments 9,357,179
Appropriations Limit for Fiscal Year Ended June 30, 20
24 250,768,962$

CITY OF LANCASTER
NOTES TO APPROPRIATIONS LIMIT WORKSHEET NO. 6
JUNE 30, 2024
(4)
NOT
E 1 PURPOSE OF AGREED-UPON PROCEDURES
Under Article XIIIB of the California Consti tution (the Gann Spending Limitation Initiative), California governmental agencies are restricted as to the amount of annual appropriations from proceeds of taxes. Effective for years beginning on or after July 1, 1990, under Section

1.5 of Article XIIIB, the annual calculation of the appropriations limit is subject to agreed- upon procedures in connection with the annual audit.

NOTE 2 METHOD OF CALCULATION
Under Section 10.5 of Article XIIIB, for fiscal years beginning on or after July 1, 1990, the appropriations limit is required to be calculated based on the limit for the fiscal year 1986-87, adjusted for the inflation and population factors discussed at Notes 3 and 4 below.

NOTE 3 INFLATION FACTORS
A California governmental agency may adjust its appropriations limit by either the percentage change in California per capita personal income from the preceding year (which percentage is supplied by the State Department of Finance), or the percentage change in the local assessment roll from the preceding year due to the change of local nonresidential construction. The factor adopted by the City of Lancaster (the “City”) for fiscal year 2023- 2024 represents the percentage change in California per capita personal income from the preceding year.

NOTE 4 POPULATION FACTORS
A California governmental agency may adjust its appropriations limit by either the annual percentage change of the jurisdiction’s own population, or the annual percentage change in population in the County where the jurisdiction is located. The factor adopted by the City for fiscal year 2023-2024 represents the annual percentage change in the population for the City.

NOTE 5 OTHER ADJUSTMENTS
A California governmental agency may be required to adjust its appropriations limit when certain events occur, such as the transfer of re sponsibility for municipal services to, or from, another governmental agency or private entity. The City had no such adjustments for the year ended June 30, 2024.

STAFF REPORT
City of Lancaster
CC 15
6/10/2025
TN
Date: June 10, 2025
To: Mayor Parris and City Council Members
From: Andrea Alexander, City Clerk
Subject: Adopt Ordinance Adding Chapter 8.80 to the Lancaster Municipal Code Establishing the Right to Try Investigational Therapies for All Persons Aged 70 or Older, Restricted to Licensed Medical Facilities Within the City Recommendation:

Adopt Ordinance No. 1132 adding Chapter 8.80 to the Lancaster Municipal Code establishing the right to try investigational therapies for all persons aged 70 or older, restricted to licensed medical facilities within the city.

G.C. Section 84308: No
Fiscal Impact:

None
Background:

California Health & Safety Code § 111548 et seq. provides for “qualified patients” to access investigational therapies after completion of Phase I trials. Individuals aged 70 or older facing conditions without satisfactory FDA-approved treatments should also have access to investigational therapies, subject to strict oversight. The proposed Ordinance would add Chapter

8.80 to the Lancaster Municipal Code establishing the right to try investigational therapies for all persons aged 70 or older, restricted to licensed medical facilities within the city.

At the Lancaster City Coucil meeting held on May 27, 2025, the City Council approved the introduction of Ordinance No. 1132 adding Chapter 8.80 to the Lancaster Municipal Code establishing the right to try investigational therapies for all persons aged 70 or older, restricted to licensed medical facilities within the city, by the following vote: 5-0-0-0; AYES: Hughes-Leslie, Malhi, Mann, Crist, Parris; NOES: None; ABSTAIN: None; ABSENT; None.

Attachment:

Ordinance No. 1132
NG-U9ZQVMF2/4827-0126-0697v1/022283-0548
ORDINANCE NO. __________

AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF
LANCASTER, CALIFORNIA, ADDING CHAPTER 8.80 TO

THE LANCASTER MUNICIPAL CODE ESTABLISHING THE

RIGHT TO TRY INVESTIGATIONAL THERAPIES FOR ALL
PERSONS AGED 70 OR OLDER, RESTRICTED TO

LICENSED MEDICAL FACILITIES WITHIN THE CITY
WHEREAS, the City of Lancaster is a charter city under Article XI, Section 5 of the California Constitution and may enact ordinances concerning its municipal affairs; WHEREAS, California Health & Safety Code § 111548 et seq. provides for “qualified patients” to access investigational therapies after completion of Phase I trials; WHEREAS, the City Council finds that individuals aged 70 or older facing conditions without satisfactory FDA-approved treatments should have access to investigational therapies, subject to strict oversight;
WHEREAS, the City Council finds that restricting administration to licensed medical facilities within Lancaster ensures appropriate oversight and patient safety; WHEREAS, this ordinance is intended to grant rights and immunities at least equivalent to those provided by state law and not to conflict with California Health & Safety Code § 111548 et seq.;

NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF LANCASTER, CALIFORNIA, DOES HEREBY ORDAIN AS FOLLOWS:

Section 1. The City Council of the City of Lancaster hereby finds and determines that the above recitals are true and correct.

Section 2. Chapter 8.80 is hereby added to the Lancaster Municipal Code to read as set forth in Exhibit “A” attached hereto.

Section 3. If any section, subsection, sentence, clause, phrase or portion of this Ordinance is held for any reason to be invalid or unconstitutional by the decision of any court of competent jurisdiction, such decision shall not affect the validity of the remaining portions of this Ordinance. The City Council of the City of Lancaster hereby declares that it would have adopted this Ordinance and each section, subsection, sentence, clause, phrase or portion thereof, irrespective of the fact that any one or more sections, subsections, sentences, clauses, phrases or portions be declared invalid or unconstitutional.

Section 4. The Mayor shall sign and the City Clerk shall certify to the passage and adoption of this Ordinance and shall cause the same to be published and posted pursuant to the provisions of law in that regard and this Ordinance shall take effect 30 days after adoption.

I, Andrea Alexander, City Clerk of the City of Lancaster, do hereby certify that the foregoing ordinance was regularly introduced and placed upon its first reading on the __________ day of NG-U9ZQVMF2/4827-0126-0697v1/022283-0548
________________, 2025, and placed upon its second reading and adoption at a regular meeting of the City Council on the ____ day of ________________, 2025, by the following vote:

AYES:

NOES:

ABSTAIN:

ABSENT:

ATTEST: APPROVED:

ANDREA ALEXANDER R. REX PARRIS
City Clerk Mayor
City of Lancaster City of Lancaster
NG-U9ZQVMF2/4827-0126-0697v1/022283-0548

STATE OF CALIFORNIA )
COUNTY OF LOS ANGELES ) ss

CITY OF LANCASTER )

CERTIFICATION OF ORDINANCE

CITY COUNCIL
I, __________________________, ____________________________________ City of Lancaster, California, do hereby certify that this is a true and correct copy of the original Ordinance No. , for which the original is on file in my office.

WITNESS MY HAND AND THE SEAL OF THE CITY OF LANCASTER, on this _________ day of ________________, ________.
____________________________________
(seal)
NG-U9ZQVMF2/4827-0126-0697v1/022283-0548
EXHIBIT “A”
CHAPTER 8.80

AGE BASED RIGHT TO TRY ORDINANCE
Sections:

8.80.010 Title.

8.80.020 Definitions.

8.80.030 Eligibility and Enrollment.

8.80.040 Procedural Requirements.

8.80.050 Prohibition on Interference.

8.80.060 Immunity from Liability.

8.80.070 Preemption and Construction.

8.80.010 Title.

This chapter shall be known and may be cited as the “City of Lancaster Age Based Right to Try Ordinance.”

8.80.020 Definitions.

For purposes of this chapter, the following definitions apply:
“City.” The City of Lancaster, California.
“Eligible Individual.” An individual who meets at least one of the following criteria: (i) has a serious life-threatening illness, defined as a disease or condition that, without life- sustaining procedures, will result in death or permanent unconsciousness, as certified by a licensed physician, has considered all FDA-approved treatment options, is unable to participate in a clinical trial within 50 miles of their home, and has provided written Informed Consent; and (ii) is 70 years of age or older, has decision making capacity as certified by a licensed physician, has a condition for which FDA-approved treatments are deemed insufficient by a licensed physician, and has provided written Informed Consent.
“FDA” means the United States Food and Drug Administration. “Informed Consent” means written informed consent meeting the standards set forth in Health & Safety Code section 111548.1(h)(1).
“Investigational Therapy” means a drug, biological product, or device for which the sponsor has filed an Investigational New Drug (IND) or Investigational Device Exemption (IDE) application with the FDA and has completed a Phase I clinical trial approved by the FDA. “Licensed Medical Facility” means any hospital, clinic, or health care facility located within the City of Lancaster that holds a valid California license to administer prescription drugs or biological products.
“Physician” means a person licensed to practice medicine in the State of California and in good standing under California law.
“Manufacturer” means an entity that produces or prepares an Investigational Therapy.

NG-U9ZQVMF2/4827-0126-0697v1/022283-0548

8.80.030 Eligibility and Enrollment.

An Eligible Individual may enroll in an Investigational Therapy at a Licensed Medical Facility only if:

A. The individual is aged 70 or older.

B. A Physician certifies in writing that the individual has decision making capacity and voluntarily elects to pursue an Investigational Therapy.

C. The individual executes an informed consent document compliant with California Health & Safety Code § 111548 et seq.

D. All administration, monitoring, and follow up occur at a Licensed Medical Facility within the City of Lancaster.

8.80.040 Procedural Requirements.

A. Physician Responsibilities. The attending Physician must:

1. Obtain the Eligible Individual’s Informed Consent on a form that clearly explains known and potential risks, benefits, and alternatives; and

2. Provide a statement that the therapy is investigational and that its safety and efficacy are not yet fully established; and

3. Provide written certification of patient eligibility;

4. Ensure all treatment is conducted at a Licensed Medical Facility.

B. Manufacturer Responsibilities. The Manufacturer shall provide the attending Physician at the Licensed Medical Facility with:

1. Documentation of Phase I trial completion;

2. Known safety and risk information; and

3. A declaration of compliance with all applicable federal requirements.

C. Record Keeping. The Physician, Manufacturer, and Licensed Medical Facility shall each preserve all certifications, consents, and administration records for at least seven years and make them available for inspection by the City upon request.

8.80.050 Prohibition on Interference.

No official, employee, or agent of the City of Lancaster—shall prohibit, penalize, interfere with, or otherwise restrict an Eligible Individual’s access to an Investigational Therapy under this Chapter, provided all requirements of this Chapter are met.

8.80.060 Immunity from Liability.

This Chapter does not create a private cause of action, and actions taken pursuant to this Chapter shall not serve as a basis for a civil, criminal, or disciplinary claim or cause of action, including, but not limited to, product liability, medical negligence, or wrongful death, against a manufacturer of an investigational drug, biological product, or device, or against any other person or entity involved in the care of an eligible patient for harm done to the eligible patient or his or her heirs resulting from the investigational drug, biological product, or device, or the use NG-U9ZQVMF2/4827-0126-0697v1/022283-0548
or nonuse thereof, if the manufacturer or other person or entity has complied with the terms of this article in relation to the eligible patient, unless there was willful misconduct or gross negligence.

8.80.070 Preemption and Construction.

A. To the extent any provision of this Chapter conflicts with California Health & Safety Code § 111548 et seq., the state statute shall prevail; this Chapter shall be construed to afford rights and immunities at least equal to those provided by state law.

B. Nothing herein is intended to expand or diminish any right conferred by state or federal law beyond what is expressly authorized by California Health & Safety Code § 111548 et seq.

STAFF REPORT
City of Lancaster
CC 16
6/10/2025
TN
Date: June 10, 2025
To: Mayor Parris and City Council Members
From: Trolis Niebla, City Manager
Subject: Ratification of Tax Certificate Agreement with Antelope Valley Union High School District Related to Joint Aquatic Center Project Recommendation:

Adopt a resolution ratifying the execution of a Tax Certificate agreement between the City of Lancaster and the Antelope Valley Union High School District (AVUHSD) in connection with the issuance of General Obligation Bonds, 2024 Election, 2025 Series A, for the development of a joint-use aquatic center.

G.C. Section 84308: No
Fiscal Impact:

There is no immediate fiscal impact associated with ratification of the Tax Certificate. The City’s participation in the joint-use aquatic center project will be addressed through future agreements and budget appropriations as applicable.

Background:

On June 2, 2025 the City Manager executed a Tax Certificate on behalf of the City of Lancaster in connection with the issuance of General Obligation Bonds by the Antelope Valley Union High School District. These bonds are intended to fund, in part, the construction of a joint-use aquatic center ("Project") to be used by both the City and the District.

The Project will be owned, operated, and maintained by the City and/or the District, and the certificate clarifies that the City does not intend to enter into any contract or agreement that would result in excessive private business use under federal tax law.

This action supports interagency collaboration and enhances public recreation opportunities through a cost-effective shared-use approach. Ratifying the execution of the Tax Certificate ensures the City’s compliance with IRS regulations and supports the District’s legal and financial process in issuing tax-exempt bonds.
2 0
7 2
The Certificate affirms the City’s commitment to use the aquatic center in compliance with federal tax code requirements for public-use facilities and avoids creating any private activity bond conditions that could jeopardize the tax-exempt status of the bonds.

TN/hb
Attachments:

A: Resolution
B: Executed Tax Certificate
RESOLUTION NO. 25-

RATIFYING THE EXECUTION OF A TAX CERTIFICATE AGREEMENT WITH THE

ANTELOPE VALLEY UNION HIGH SCHOOL DISTRICT IN CONNECTION WITH

THE ISSUANCE OF GENERAL OBLIGATION BONDS TO FUND A JOINT-USE

AQUATIC CENTER
WHEREAS, the Antelope Valley Union High School District (the “District”) is proceeding with the issuance of its General Obligation Bonds, 2024 Election, 2025 Series A (the “Bonds”) to fund certain capital improvement projects, including the construction of a joint-use aquatic center (the “Project”) to be used by both the District and the City of Lancaster (the “City”); WHEREAS, the Project will be owned, operated, and maintained jointly by the District and the City, and supports the City’s long-term goals of expanding community recreational amenities and fostering interagency collaboration;
WHEREAS, in connection with the issuance of the Bonds, the District has requested and the City Manager has executed a Tax Certificate (the “Certificate”) on behalf of the City to affirm the City’s compliance with certain provisions of the Internal Revenue Code of 1986, as amended, relating to the private use of bond-financed facilities; WHEREAS, the City Council desires to ratify the execution of the Certificate to ensure transparency, compliance with applicable federal tax law, and support for the District’s financing efforts;

NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF LANCASTER DOES RESOLVE, DECLARE, DETERMINE, AND ORDER AS FOLLOWS:

SECTION 1. The City Council hereby ratifies the execution of the Tax Certificate by the City Manager in connection with the issuance of the Bonds by the Antelope Valley Union High School District.

SECTION 2. The City affirms its intent to continue to comply with all applicable federal tax regulations and limitations on private business use related to the Project.

SECTION 3. The City Manager and any other duly authorized officers and staff are hereby authorized and directed to take any additional actions necessary or appropriate to carry out the intent of this Resolution.

SECTION 4. This Resolution shall take effect immediately upon its adoption.

PASSED, APPROVED and ADOPTED this 10th day of June, 2025, by the following vote:
4 4
3 8
AYES:

NOES:

ABSTAIN:

ABSENT:

ATTEST:

APPROVED:
____________________________ ______________________________ ANDREA ALEXANDER R. REX PARRIS
City Clerk Mayor
City of Lancaster City of Lancaster
4 4
3 8
STATE OF CALIFORNIA }
COUNTY OF LOS ANGELES }ss
CITY OF LANCASTER }

CERTIFICATION OF RESOLUTION

CITY OF LANCASTER
I, __________________________, ___________________________ City of Lancaster, CA, do hereby certify that this is a true and correct copy of the original Resolution No. 25- , for which the original is on file in my office.

WITNESS MY HAND AND THE SEAL OF THE CITY OF LANCASTER, on this _________ day of ________________, ________.
(seal)
___________________________________

STAFF REPORT
City of Lancaster
PH 1
6/10/2025
TN
Date:June 10, 2025
To: Mayor Parris and City Council Members
From:Patti Garibay, Director - Community Development
Rod Armalin, Chief of Police – Lancaster Police Department Sam McNutt, Manager - Community Preservation
Subject:Introduction of Ordinance x adding Chapter 9.55 to the Lancaster Municipal Code Relating to Vacant Residential Properties
Recommendation:

1. Introduce Ordinance No. , adding Chapter 9.55 to the Lancaster Municipal Code relating to Vacant Residential Properties.

2. Authorize the City Manager to approve the Vacant Property Registration Application in substantially the form attached, and to amend the same from time to time as the City Manager determines to be necessary or appropriate.

G.C. Section 84308: No
Fiscal Impact:

No anticipated financial impact.

Background:

The City has received reports of vacant residential properties that are not being maintained, are unsafe to enter or occupy, or pose significant health and safety risks, causing disturbances to the community. The Municipal Code defines a vacant residential property as a property that is substantially vacant, unoccupied, or abandoned for more than forty-five (45) days, and where construction, pursuant to an active building permit, is not taking place or where an inspection by Building and Safety, pursuant to an active building permit, has not been conducted within the previous ninety (90) days.

Vacant properties have the potential to be a significant source of blight in residential neighborhoods, particularly when property owners neglect their maintenance and management.

When this happens, unkept properties have the potential to depreciate property values and create other neighborhood issues, including trespassing and unsightly vegetation. 2 0
6 8
Many jurisdictions have enacted ordinances to mitigate the disturbances of these vacant properties in their community. The adoption of Chapter 9.55 to the Lancaster Municipal Code will provide Lancaster’s Community Preservation team and Police Department with greater oversight of vacant properties. This Chapter will require all vacant properties to be registered by their owner with the City so that homes can be easily located and issues such as blight or trespassing can be resolved quickly.

Chapter 9.55 will require property owners to maintain and secure their property in accordance with all provisions in Chapter 8.28 and additionally require the filing of a Vacant Property Registration (VPR) form with the City. The VPR will gather information including a description of the methods by which the person who owns, possesses or is in control of vacant property has or will secure the vacant property against unauthorized entry, a contact phone number for the property owner and individual responsible for the maintenance and security of the vacant property, the most recent legal use of the vacant property, the square footage of the vacant property and any future plans for the vacant property. The property owner will also provide the City with details regarding the fire and liability insurance coverage available for the property and will provide a Letter of Agency (LOA) authorizing the City to remove all unauthorized trespassing persons.

The ordinance will require property owners to meet maintenance requirements, including keeping their property clean, watered and weeded, removing dead or dying plants, ensuring that groundcover vegetation does not grow taller than six inches and maintaining bushes and shrubs no higher than thirty-six (36) inches to allow for a clear view from the public right-of-way. Irrigation adequate for the health and growth of groundcover plants will also be required. Property owners will need to ensure that trash, debris, rubbish, discarded furniture or defective or discarded equipment or appliances or items of similar nature are removed from the property and “No Trespassing” signs will be installed at locations on the property as required by the Chief of Police.

Violations that are not cleared in compliance with Chapter 9.55 will be subject to the administrative penalty provisions of Municipal Code Section 1.16.

Community Preservation and LPD staff are already aware of many of the homes in the community that are vacant. The approval of this ordinance will allow for better oversight and provide staff with the ability to proactively handle these cases and hold property owners accountable if they are not managing their property responsibly. Having an LOA on file will allow the City to act quickly when we become aware of trespassing issues.

PG/gb
Attachment:

Ordinance No. XXXX
ORDINANCE NO. __________

AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF
LANCASTER, CALIFORNIA, ADDING CHAPTER 9.55 TO

THE LANCASTER MUNICIPAL CODE RELATING TO

VACANT RESIDENTIAL PROPERTIES
WHEREAS, the City of Lancaster is a charter city under Article XI, Section 5 of the California Constitution and may enact ordinances concerning its municipal affairs; WHEREAS, the City has received reports of vacant residential properties that are not being maintained, are unsafe to enter or occupy, or pose significant health and safety risks, causing disturbances to the community;
WHEREAS, a vacant residential property is defined in this ordinance as a property that is substantially vacant, unoccupied, or abandoned for more than forty-five (45) days, and where construction, pursuant to an active building permit, is not taking place or where an inspection by Building and Safety, pursuant to an active building permit, has not been conducted within the previous ninety (90) days;
WHEREAS, vacant properties have the potential to be a significant source of blight in residential neighborhoods, particularly when property owners neglect their maintenance and management;
WHEREAS, when property owners neglect maintenance and management of vacant properties, unkept properties have the potential to depreciate property values and create other neighborhood issues, including trespassing and unsightly vegetation; WHEREAS, this ordinance will provide Lancaster’s Community Preservation team and Police Department with greater oversight of vacant properties; and WHEREAS, this ordinance will require all vacant properties to be registered by their owner with the City so that homes can be easily located and issues such as blight or trespassing can be resolved quickly.

NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF LANCASTER, CALIFORNIA, DOES HEREBY ORDAIN AS FOLLOWS:

Section 1. The City Council of the City of Lancaster hereby finds and determines that the above recitals are true and correct.

Section 2. Chapter 9.55 is hereby added to the Lancaster Municipal Code to read as set forth in Exhibit “A” attached hereto.

Section 3. If any section, subsection, sentence, clause, phrase or portion of this Ordinance is held for any reason to be invalid or unconstitutional by the decision of any court of competent jurisdiction, such decision shall not affect the validity of the remaining portions of this Ordinance. The City Council of the City of Lancaster hereby declares that it would have adopted this Ordinance and each section, subsection, sentence, clause, phrase or portion thereof, irrespective of the fact that any one or more sections, subsections, sentences, clauses, phrases or portions be declared invalid or unconstitutional.

Section 4. The Mayor shall sign and the City Clerk shall certify to the passage and adoption of this Ordinance and shall cause the same to be published and posted pursuant to the provisions of law in that regard and this Ordinance shall take effect 30 days after adoption.

I, Andrea Alexander, City Clerk of the City of Lancaster, do hereby certify that the foregoing ordinance was regularly introduced and placed upon its first reading on the __________ day of ________________, 2025, and placed upon its second reading and adoption at a regular meeting of the City Council on the ____ day of ________________, 2025, by the following vote:

AYES:

NOES:

ABSTAIN:

ABSENT:

ATTEST: APPROVED:

ANDREA ALEXANDER R. REX PARRIS
City Clerk Mayor
City of Lancaster City of Lancaster
CHAPTER 9.55

VACANT PROPERTIES
§ 9.55.010. Definitions.

If a word is not defined in this chapter or Chapter 1.04, or other provisions of the Lancaster Municipal Code, the most common dictionary definition is presumed to be correct:
“At-risk vacant property” or “at-risk property” shall mean a vacant property that exhibits some or all of the following characteristics:

1. The structure is maintained to a lesser degree than a stable property;

2. The property can be converted to residential use with minimal or minor repairs necessary;

3. There are no cracked or broken windows on the structures on the property;

4. Evidence of intrusion by trespassers on the property;

5. The property is beginning to fall into disrepair, which may include conditions such as, but not limited to, peeling paint, dead or dying groundcover, overgrown vegetation, or graffiti; or

6. The owner is responsive to city requests but does not proactively and regularly monitor the property.
“Chief” shall mean the Chief of Police, or other designee as designated by the City Manager. “Failed vacant property” or “failed property” shall mean a property that exhibits some or all of the following characteristics:

1. The structure and property are not being maintained;

2. The structure is unsafe to enter or occupy;

3. The structure or property poses significant health or safety risks, or significant disturbances to the community;

4. The owner is unresponsive or unknown and there does not appear to be any monitoring of the property; or

5. Evidence of intrusion by trespassers on the property. “Groundcover” shall mean any low plant that conceals the bare ground and protects the topsoil from erosion or drought. Examples include, but are not limited to, grass, moss, thyme, and clover. “Hardscape” shall mean any non-vegetative feature or manmade material that is incorporated into a landscape. Examples include, but are not limited to, pavers, stone, bricks, wood chips, and decomposed granite.
“Multi-family” shall mean the same as defined in Title 19 of this code. “Problematic vacant property” or “problematic property” shall mean a vacant property that exhibits some or all of the following characteristics:

1. The structure is not being maintained but the structure is not determined to be unsafe;

2. The property can be converted to residential use with some significant repairs;

3. Evidence of intrusion by trespassers on the property; or

4. Owner is unresponsive to city requests or does not proactively monitor the property. “Resident caretaker” shall mean an individual who:

1. Resides on the property;

2. Is responsible for ensuring the security, maintenance, and upkeep of the property; and

3. Is employed by or under contractual obligation by the owner of the property to provide these services and is not a tenant under Title 17 of this Code. “Sheeting material,” or “sheeting,” shall mean a minimum of one-quarter-inch thick clear or semi- clear shatter-proof polycarbonate material with strength capable of sustaining impact without breaking or shattering, absent excessive force.
“Single-family dwelling” shall mean the same as defined in Title 19 of this code. Accessory dwelling units are included in this definition.
“Softscape” shall mean any live vegetation that is incorporated into landscaped areas. “Stable vacant property” or “stable property” shall mean a vacant property that exhibits the following characteristics:

1. The structure is well maintained and can easily be lived in or used for its intended use;

2. Little or no maintenance or repairs are necessary;

3. The property is well maintained and is not obviously vacant;

4. There is no evidence of intrusion by trespassers on the property; and

5. The owner is responsive to city requests and regularly monitors the property on a proactive basis. “Substantially vacant” shall mean any property where fewer than twenty-five percent of the units are occupied.
“Vacant property” shall mean any property that is substantially vacant, unoccupied, or abandoned for more than forty-five days, and where construction, pursuant to an active building permit, is not taking place or where an inspection by the Building and Safety Division, pursuant to an active building permit, has not been conducted within the previous ninety days. Notwithstanding, vacant property shall not include a residential property where a resident caretaker resides on-site during the period that the property would otherwise be considered vacant property under this chapter. § 9.55.020. General Vacant Property Standards.
a. Every person who owns, possesses or has control of a vacant property, shall maintain and secure said property in accordance with all provisions in Chapter 8.28, and in such a way that it will not become a public nuisance.
b. The registration requirements in subsections (b)(1), (b)(2), and (b)(3) of this section shall apply to all vacant properties. Every person who owns, possesses or is in control of a vacant property shall do all of the following, unless any particular condition is determined by the Chief to be not applicable or necessary to meet the standards for maintaining and securing a vacant property set out in subsection (a) of this section:

1. Register the property, on a form provided by the city, and pay any required fees for the administration of this chapter, including, but not limited to, monitoring the subject property and city site inspections. Such fees shall be established by City Council resolution. The form shall provide the following information:

A. A description of the methods by which the person who owns, possesses or is in control of vacant property has or will secure the vacant property against unauthorized entry;
B. A contact phone number for the property owner and individual responsible for the maintenance and security of the vacant property;
C. The most recent legal use of the vacant property;
D. The square footage of the vacant property and any future plans for the vacant property;
E. Whether there is fire and liability insurance coverage; F. A Letter of Agency to the Los Angeles County Sheriff’s Department, Lancaster Station and/or Lancaster Police Department empowering the removal of all unauthorized trespassing persons from the property; and G. Any other information as the Chief may require.

This form will be forwarded to the Los Angeles County Sheriff’s Department Lancaster Station and/or Lancaster Police Department throughout the duration of the vacancy. The Letter of Agency shall be current and effective at all times during the period of vacancy.

2. Submit a Vacant Property Mitigation Plan which demonstrates how the property will be secured and maintained in a manner that protects the health, safety, general welfare, and aesthetic standards of the community.

A. This plan shall be submitted on a form provided by the Chief or in a format approved by the Chief.

3. General Maintenance and Requirements. Vacant properties shall be continually maintained in compliance with all provisions reflected in Chapter 8.28, and the following as determined by the Chief:

A. The property shall be kept cleaned, watered and weeded; B. Dead or dying plant material shall be removed;
C. Groundcover vegetation shall not be permitted to grow taller than six inches; and D. All bushes and shrubs shall be maintained no higher than thirty-six inches to allow for a clear view from the public right-of-way to the entire interior of the property.

4. Groundcover, hardscape, or softscape shall be installed and maintained on all vacant property throughout the duration of the vacancy. Such landscaping is subject to the approval from the Community Development Director, or designee, and shall comply with the following:

A. Plants used for groundcover shall not be allowed to grow taller than six inches; and
B. Irrigation, adequate for the health and growth of groundcover plants, shall be provided and maintained throughout the duration of vacancy.

5. All trash, debris, rubbish, discarded furniture or defective or discarded equipment or appliances or items of similar nature shall be removed from the property.

6. “No Trespassing” signs shall be installed at locations on the property as determined by the Chief.

A. Additional signage may be required by the Chief to include the name and phone number of an individual that can promptly respond to complaints regarding the property.

7. The property shall be kept free of parked, abandoned, or inoperable vehicles except where a parking permit or other appropriate approval has been obtained from the city.

8. Any swimming pool on a vacant property shall be drained, kept free of standing water, and comply with following:

A. Filled in with soil or any other fill approved and to the satisfaction of the Chief; or B. Covered in such a way that water cannot collect in the swimming pool or on top of the cover.

9. The property shall be inspected by City staff and these inspections documented and submitted in writing to the satisfaction of the Chief. Property owner shall pay the City’s rental inspection fee.

A. The Chief may require increased frequency of inspections if it is determined that doing so is necessary to safeguard the community from impacts that are injurious to public health, safety, and general welfare, or where the property becomes attractive to unauthorized persons and trespassers.

10. Motion-activated security lighting shall be installed and maintained in working condition at all entrances and exits of the property to the satisfaction of the Chief from dusk until dawn if deemed necessary by the Chief.

11. Additional building locks and entry control including bars on windows shall be installed and maintained as determined by the Chief to prevent unauthorized access to the property and any structure.

12. Pest and rodent infestation(s) shall be abated on the property and documentation shall be provided verifying the abatement from a licensed professional.

13. Landscaping that contributes to an unsafe condition on the property shall be eliminated or trimmed to the satisfaction of the Chief.

14. All curtains, blinds, and window coverings shall be removed from all windows located on the ground level of a structure allowing for a clear view to the interior of vacant buildings and units.

15. All furniture and personal property shall be removed from the interior of vacant buildings.

16. All portable restrooms shall be secured with locks and may be required to be removed at the discretion of the Chief if evidence of intrusion by trespassers occurs on the property. c. All buildings and structures upon the property shall be secured, locked, and closed as determined and approved by the Chief and the Building Official. Securing of any or all structures by boarding unsecure windows, doors, and other openings with sheeting material shall be done in accordance with this section. As used herein, “sheeting material” or “sheeting” means a minimum of one- quarter-inch-thick clear or semi-clear shatter-proof polycarbonate material with strength capable of sustaining impact without breaking or shattering, absent excessive force. Sheeting shall be installed in a manner intended to provide an appearance approximating glass in the window casings, and consistent in appearance with the surrounding surface in the case of all other openings that require securing.

1. Exterior Access Door. At least one exterior door shall allow authorized persons access to the interior of the residential property. Such exterior access door may be secured by using:

A. A solid core wood or steel door with no windows or other openings in the door; or B. Hinged sheeting material or three-quarter-inch plywood attached to the door entry with three case hardened strap hinges of the type specified by the Building Official and the sheeting material or plywood shall be secured by at least two case hardened steel hasps and minimum two-inch case hardened padlock also of the type specified by the Building Official.

2. Use of Plywood.

A. Plywood shall only be used to secure vacant property to repair damage or vandalism for no more than ninety days and shall be painted in a color consistent with the exterior of the dwelling unit.

B. Plywood shall be of unsanded CDX grade and shall have a minimum thickness of one-half inch for window openings, five-eighths inch for door openings and three- quarter inch for sliding door and French door openings.

C. Unless otherwise granted a variance by the Building Official from strict compliance herewith, materials such as oriented strand board (OSB), medium density fiberboard (MDF), particle board, wafer board, masonite or other similar material shall not be used to secure vacant or abandoned buildings or structures.

D. Plywood used to secure vacant properties shall be installed in accordance with presently applicable FHA-standards.

3. Property that remains vacant for more than forty-five days shall secure all windows, doors, and other openings in accordance with this section.

A. Sheeting shall be installed in a manner intended to provide an appearance approximating glass in the window casings, and consistent in appearance with the surrounding surface in the case of all other openings that require securing.

B. Security bars, laminate, or other methods approved by the Chief and Building Official shall be installed on all windows.

4. Only exterior-grade screws and round-head plated carriage bolts shall be used to secure a vacant property. Nails shall not be used.
d. A unit that is vacant in a multi-family dwelling unit and is not currently in use as a residence shall be secured and locked, or otherwise made inaccessible in accordance with this section. § 9.55.030. Violations, Penalties, and Performance Bond.

This chapter shall not apply to a dwelling unit actively being sold or offered for rent if the unit is maintained in strict compliance with the provisions found in Chapter 8.28.

Any person (whether an individual, corporation, partnership, joint venture, or other entity) who violates any of the provisions of this chapter or who does not correct violations in compliance with the requirements of this chapter, is subject to the administrative penalty provisions of Municipal Code Section 1.16. Each day or portion thereof wherein the violation is committed, continued, or permitted constitutes a separate and distinct violation.

The city’s authority to prosecute violations of this chapter shall be in addition to its authority to pursue remedies under Municipal Code Chapter 8.28, and shall be entitled to recover any costs from the property owner associated with monitoring, inspecting, and securing the subject property to meet the requirements of this chapter.

In the event the Chief determines that a vacant property has violated this chapter two or more times, the Chief may require the person who owns, possesses or is in control of vacant property to submit a performance bond that the city may use to abate any future violations of this chapter or other municipal code sections. The Chief shall set the amount of the performance bond so that the city can secure and remediate any violations of this chapter that may arise on the vacant property. § 9.55.040. Community Safety and Protection.

The Chief is authorized to waive or modify any standard or condition found in this chapter if it is determined that, under the particular factual circumstances, the change is warranted to safeguard the property or the surrounding community from impacts that are injurious to public health, safety and general welfare or to the stability of real property so as to interfere with the comfortable enjoyment of life or property, nor become attractive to unauthorized persons, including, but not limited to, juveniles and transients, nor constitute a health, fire or safety hazard.

In making this determination, the Chief shall consider:

1. The history of unlawful activity at this property;

2. The overall condition of the property and structures;

3. The willingness of the property owner to comply with City requests;

4. The likelihood that the change will result in improved protection of the property and the public writ large; and

5. Any other evidence pertaining to the property and its owners, or the effects of the proposed change.

City of Lancaster
Community Development Department
Community Preservation
44933 Fern Avenue, Lancaster, California, 93534
(661) 723-6121 ▪ [email protected]

VACANT PROPERTY REGISTRATION APPLICATION

Registering vacant property provides applicants with an opportunity to meet code requirements and identify any significant pro perty-specific concerns. See Chapter 9.55 of the Lancaster Municipal Code for vacant property requirements. The minimum requirements for a complete application are:

• Vacant Property Registration Application
• Proof of fire and liability insurance
• A Letter of Agency to the Los Angeles County Sheriff’s Department Lancaster Station and/or Lancaster Police Department empowering the removal of all unauthorized trespassing persons from the property • Any other information the Chief of may require

Project Address:

Assessor’s Parcel Number(s) (APN): Square Footage:

Property Owner’s Name:

Property Owner’s Phone: Email:

Individual(s) responsible for the maintenance and security of the vacant property (if not the property owner)

Name Phone:

Maintenance/Security Contact Address:

Email:

Primary Point of Contact: Property Owner Maintenance/Security Contact

Most recent legal use of the vacant property:

Methods by which the person who owns, possesses, or is in control of vacant property has or will secure the vacant property

against unauthorized entry:

Any future plans for the property:

I certify that the foregoing statements and information are true and that any submittal material, statements or plan designs are correct to the best of my knowledge.

Applicant’s Signature: Date:

Print Name:

FOR STAFF USE ONLY

Date Received: By: _______

STAFF REPORT
City of Lancaster
PH 2
6/10/2025
TN
Date:June 10, 2025
To: Mayor Parris and City Council Members
From: Trolis Niebla, City Manager
George Harris, Senior Director / Treasurer – Admin Services Subject: Proposed Fiscal Year 2025-2026 Budgets and Five-Year Capital Improvement Program.

Recommendation:

City Council and City Council acting as Lancaster Housing Authority, Lancaster Choice Energy, and Lancaster Power Authority conduct the public hearing and direct staff to schedule the Proposed Fiscal Year 2025-2026 Budget and Five-Year Capital Improvement Plan (CIP) adoption for June 24, 2025.

G.C. Section 84308: No
Fiscal Impact:

The City of Lancaster Proposed Fiscal Year 2025-2026 Budget and Five-Year CIP totals $303.5 million, including $3.4 million for the Capital Improvement Program (CIP).

Background:

City of Lancaster Budget
By July 1 of each year, the City is required to adopt a budget, which establishes appropriations and estimates revenue for the coming fiscal year. The proposed budget is a culmination of many months of work by the City Council and staff in reviewing priorities and evaluating programs, with a focus on maintaining responsive and relevant services for residents.

City Council’s priorities addressing:
•Sound fiscal foundation and resilience.
•Protect city infrastructure.
•Public safety.
•Economic development; and
•New facilities, programs, and services.
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7 4
The following table summarizes the proposed citywide budget:

Expenditures by Category
FY 26 Proposed
Budget
Personnel $65,296,401
Operations & Maintenance 201,209,077
Capital Outlay/Debt Service 11,958,172
Transfers 21,635,688
Capital Projects 3,430,516
TOTAL $303.5 M
Revenues:

Estimating revenues for the upcoming fiscal year and forecasting out-years is essential. By reviewing past years’ actual revenue receipts, new revenue sources, fee-based programs, service projections, grant opportunities, and the State’s economic outlook, the City can best determine the revenues available for spending allocations.

The City estimates FY 2025-2026 revenues in total of $314,009,708.

The City’s largest unrestricted funding source is the General Fund, totaling $139,218,665 including transfers in. General Fund resources include property tax, sales tax, transient occupancy tax, program fees, and others.

Sales Tax is the top General Fund source, which is projected at $70.5 million, which includes the Measure LC and Measure YM special district transactions and use taxes. Property Tax projections increased by $2.8 million based on the previous year’s actual revenues received by the City.

Refer to the attached draft Budget Document for complete revenue projections.

Expenditures:

The total citywide expenditure projections for Fiscal Year 2025-2026 amount to $281,635,688, encompassing all funds, including General, Special Revenue, Internal Service, and Enterprise Funds.

Within this total, General Fund appropriations are projected at $139,172,174, which includes all departmental operating budgets, citywide expenditures, and planned transfers to other funds.

This level of funding reflects the City’s commitment to maintaining core services such as public safety/Lancaster Police Department, infrastructure maintenance, parks and recreation, community activities and community development, while also addressing long-term financial obligations and strategic priorities.

Capital Improvement Program:

As the City continues to evolve, maintaining a focus on infrastructure remains a key priority. The Capital Improvement Program (CIP) serves as a critical tool in supporting this effort. For the Proposed FY 2025-2026 Budget, the CIP includes a total investment of $3.4 million, reflecting the City’s ongoing commitment to maintaining and enhancing essential public assets. 2 0
7 4
Refer to the attached draft Budget Document for complete expenditure projections.

Reserves:

The City of Lancaster remains dedicated to maintaining a prudent level of financial reserves to protect against potential service disruptions caused by unforeseen revenue shortfalls or unanticipated expenditures. Reserves built up during periods of revenue growth have provided the City with the flexibility to manage transitions during economic downturns, respond to emergencies, offset impacts from funding reductions, and seize strategic investment opportunities.

The Proposed FY 2025-2026 Budget reflects and reinforces the City Council’s longstanding commitment to fiscal responsibility and sustainability. General Fund reserves are projected to remain strong, demonstrating the City's dedication to long-term financial stability at $44.8M expected at the proposed fiscal year ending.

Conclusion:

The Proposed FY 2025-2026 Budget thoughtfully balances the City’s financial resources with the evolving needs of the community. It ensures the preservation of strong General Fund reserves, positioning the City to sustain essential services and respond effectively to future economic uncertainties. This budget enables the continued delivery of high-quality municipal services including public safety, parks and recreation, youth and senior programming, and community enrichment events—that collectively enhance the quality of life for all Lancaster residents.

In addition, the budget provides the necessary funding to support key capital improvement projects focused on modernizing public infrastructure, upgrading City facilities, and beautifying neighborhoods. These investments not only address current operational needs but also contribute to the City’s long-term vision of building a vibrant, resilient, and inclusive community for generations to come.

The City’s Proposed Fiscal Year 2025-2026 Budget and Five-Year Capital Improvement Plan, Proposed Fiscal Year 2025-2026 Budget will be presented to the City Council for final adoption on June 24, 2025.

2 0
7 4
Attachment:

City of Lancaster Proposed Fiscal Year 2025-2026 Draft Budget – available on the City’s website and on file in the City Clerk Department

2 City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan

City Management

4 City Management
City of Lancaster
FISCAL YEAR 2025-2026

ADOPTED BUDGET &

CAPITAL IMPROVEMENT PROGRAM

CITY COUNCIL
R. Rex Parris Mayor
Marvin E. Crist Vice Mayor
Raj Malhi Council Member
Council Member
Council Member
Kenneth Mann
Lauren Hughes-Leslie

CITY M GERS/DIRECTORS
Trolis
Larissa
a City Manager
Assistant City Manager
City Attorney
uz
Allison s
George N. rris II Administrative Services
Senior Director/Treasurer
Chief of Police/Lancaster PD
Parks, Arts, Recreation &
Community Services Director
Public Works Director
Community Development
Director
Rodrick Armalin
Sonya Patterson
Marissa Diaz
Patti Garibay
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan

Table of Contents 5
Table of Contents
City Management . . . . . . . . . . . . 3
Introduction. . . . . . . . . . . . . . . . . 7
Community Profile . . . . . . . . . . . . . . . . . . . . . . . 9 City Highlights . . . . . . . . . . . . . . . . . . . . . . . . .11 City Manager's Message . . . . . . . . . . . . . . . . .13 Organizational Structure . . . . . . . . . . . . . . . . . .16 Information Technology - Radio Communications 196
General Government . . . . . . . . . . . . . . . . . . . 197 AVAQMD. . . . . . . . . . . . . . . . . . . . . . . . . . . 200 Antelope Valley Fair. . . . . . . . . . . . . . . . . . . . 202 Debt Services . . . . . . . . . . . . . . . . . . . . . . . . 203 LRBs 24A BASE RENTAL . . . . . . . . . . . . . . . . . 204 LRBs 24B BASE RENTAL . . . . . . . . . . . . . . . . . 205 Lancaster Choice Energy. . . . . . . . . . . . . . . . . 206 Energy . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 208 Hydrogen . . . . . . . . . . . . . . . . . . . . . . . . . . . 209Budget Overview . . . . . . . . . . . 17 Understanding the Budget Document . . . . . . . . .18
The Budget Process. . . . . . . . . . . . . . . . . . . . . .19 Community Development. . . . . 211 Basis of Budgeting . . . . . . . . . . . . . . . . . . . . . .20 Community Development . . . . . . . . . . . . . . . . 213 Planning . . . . . . . . . . . . . . . . . . . . . . . . . . . 216 Housing . . . . . . . . . . . . . . . . . . . . . . . . . . . 219 Building And Saf ty . . . . . . . . . . . . . . . . . . . . 222 Community Preserva ion . . . . . . . . . . . . . . . . . 224 pecial Districts . . . . . . . . . . . . . . . . . . . . . . . 225 Be utification . . . . . . . . . . . . . . . . . . . . . . . . 226 Envir nmental . . . . . . . . . . . . . . . . . . . . . . . . 228 Annual Appropriations Limit . . . . . . . . . . . . . . . 21 Allocating the Cost of Services. . . . . . . . . . . . . .22 Financial Policies . . . . . . . . . . . . . . . . . . . . . . . 23 Statement of Fund Balances. . . . 27
Revenues. . . . . . . . . . . . . . . . . . 37
Revenues by Category . . . . . . . . . . . . . . . . . . . 3 Citywide Revenue Detail . . . . . . . . . . . . . . . . . .40 ublic Safety . . . . . . . . . . . . . . 231 Public Safety . . . . . . . . . . . . . . . . . . . . . . . . . 233 Community Safety . . . . . . . . . . . . . . . . . . . . . 236 Code Enforcement . . . . . . . . . . . . . . . . . . . . . 239 Emergency Operations . . . . . . . . . . . . . . . . . . 241 Emergency Preparedness . . . . . . . . . . . . . . . . 242 Expenditures . . . . . . . . . . . .

Citywide Expenditure Summary . . . . .
51 .52
City Manager's Office . . . . . . 157
City Administration. . . . . . . .

Emergency Management. . .

Economic Develoment. . . . . . .

Film . . . . . . . . . . . . . . . . . . . .

City Council . . . . . . . . . . . . . . . . . . . . . . . . 165 Legal Services . . . . . . . . . . . . . . . . . . . . . . . . 168 Communications . . . . . . . . . . . . . . . . . . . . . . 169 Lancaster TV . . . . . . . . . . . . . . . . . . . . . . . . . 172 CMO - Economic Development . . . . . . . . . . . . 173
Film . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 175 . . . . . 159
Public Works . . . . . . . . . . . . . . 243. . . . 162 . . . . 163
. . . . . . 164
Public Works. . . . . . . . . . . . . . . . . . . . . . . . . 245 Maintenance. . . . . . . . . . . . . . . . . . . . . . . . . 248 Transportation . . . . . . . . . . . . . . . . . . . . . . . . 251 Utility Services . . . . . . . . . . . . . . . . . . . . . . . . 253 Vehicle Maintenance . . . . . . . . . . . . . . . . . . . 256 Environmental . . . . . . . . . . . . . . . . . . . . . . . . 258 Traffic Engineering. . . . . . . . . . . . . . . . . . . . . 260 City Engineering . . . . . . . . . . . . . . . . . . . . . . 261 Administrative Services . . . . . . 177 Parks, Arts, Recreation, and City Clerk . . . . . . . . . . . . . . . . . . . . . . . . . . . 180 Community Services . . . . . . . . 265 Risk Management. . . . . . . . . . . . . . . . . . . . . . 182 PARCS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 267 Passports . . . . . . . . . . . . . . . . . . . . . . . . . . . 270 Community Center . . . . . . . . . . . . . . . . . . . . . 271 Community Services . . . . . . . . . . . . . . . . . . . . 274 Youth Services. . . . . . . . . . . . . . . . . . . . . . . . 276 Community Recreation . . . . . . . . . . . . . . . . . . 277 Youth Development . . . . . . . . . . . . . . . . . . . . 278 Senior Services . . . . . . . . . . . . . . . . . . . . . . . 279 Human Resources. . . . . . . . . . . . . . . . . . . . . . 183 Finance/IT Administration . . . . . . . . . . . . . . . . 186 Accounting . . . . . . . . . . . . . . . . . . . . . . . . . . 189 Treasury . . . . . . . . . . . . . . . . . . . . . . . . . . . . 190 Procurement. . . . . . . . . . . . . . . . . . . . . . . . . . 191 Information Technology. . . . . . . . . . . . . . . . . . 192 Information Technology-GIS. . . . . . . . . . . . . . . 195 City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan

6 Table of Contents
Facilities/Maintenance . . . . . . . . . . . . . . . . . . 280 Recreation. . . . . . . . . . . . . . . . . . . . . . . . . . . 283 Athletics . . . . . . . . . . . . . . . . . . . . . . . . . . . . 285 Special Classes . . . . . . . . . . . . . . . . . . . . . . . 286 Impact Program . . . . . . . . . . . . . . . . . . . . . . . 287 Special Events . . . . . . . . . . . . . . . . . . . . . . . . 288 Arts And Museums . . . . . . . . . . . . . . . . . . . . . 290 Performing Arts Center . . . . . . . . . . . . . . . . . . 293 City Fund Descriptions . . . . . . . . . . . . . . . . . . 336 Glossary. . . . . . . . . . . . . . . . . . . . . . . . . . . . 339 Acronyms . . . . . . . . . . . . . . . . . . . . . . . . . . . 345 Fund Listing. . . . . . . . . . . . . . . . . . . . . . . . . . 348 Object Code Listing . . . . . . . . . . . . . . . . . . . . 350 Budget Resolutions . . . . . . . . . 355
Resolution No. 25-XX . . . . . . . . . . . . . . . . . . . 356 Resolution No. 25-XX1 . . . . . . . . . . . . . . . . . . 357 Resolution No. 25-XX2 . . . . . . . . . . . . . . . . . . 358 Resolution No. CCEA X-25 . . . . . . . . . . . . . . . 359 Personnel Analysis . . . . . . . . . 295
Personnel by Department and Division . . . . . . . 296
Capital Improvement Program. 305 Addendum . . . . . . . . . . . . . . . 361 Appendix . . . . . . . . . . . . . . . . 331
Revenue, Sources, Taxes and Fees . . . . . . . . . . 332 City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan

Introduction

8 Introduction
welcome to Lancaster.

Lancaster is a diverse community of people that is leading the future through science, technology, art, culture, and
collaboration. Home to astronauts, rocket scientists, families, and innovative businesses large and small, Lancaster is leading the USA with innovation. Combined with spectacular
landscapes and clean air, Lancaster has the confidence, expertise, spirit, and imagination to transform tomorrow.

Bold. Confident. Innovative. Progressive.

Authentic. Optimistic. Flexible. Resilient.

Welcome to Lancaster.
our vision.

The City of Lancaster's vision is to build a city k
economic and environmental sustainability, co
r i
tment to
design excellence, and relentless i ion.
our guiding pri iples.

With guiding principl
enhancing the qu
innovation, and resil
future, the City of Lanc
achieve our vision throug
de pu ting people first,
incorporating technology,
l our city into a successful
tegically positioned to
delivery of highly effective
public services for the common good.
our values.

Integrity
Involvement
Courage
Commitment
Accountability
Respect
Excellence
Pride
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan

Introduction 9
CommunityProfile
Community Profile

LOCATION
The City is situated on the north side of Los Angeles County, about 70 miles from downtown Los Angeles. It is bordered by unincorporated Los Angeles County and the City of Palmdale. Lancaster is served by State Route 14.

AREA

94.6 square miles
COUNTY
Los Angeles County
www.lacounty.gov

INCORPORATION
November 22, 1977

GOVERNMENT
Lancaster is a charter city operating under the Council-Manager form of government.

CLIMATE
Lancaster has a pleasant semiarid prairie-like climate. The aver e daytime highs in the summertime are around the mid-90s and the average winter daytime highs are in the upper 50s. Overnight lows during the coldest months (December to March) can dip into the low 20s.

POPULATION
According to the State of California Dep
173,516 or about 1,709 persons per sq

3.6% since 2010.
of Finance, the City of Lancaster’s estimated population was in 2020. The City’s population has increased by approximately

POPULATION CHARACT S
White………………...……… 39%
Black or African American……….… 88%
American Indian/ Alaska Native….….1.81%
Asian Alone………………………….…...4.48%
Native Hawaiian/Other……..…………43.1%
Two or More Races……………………16.16%

HOUSEHOLD INCOME
Average Household Income…….…$85,470
93534……………………………….……$65,730
93535……………………………….……$72,260
93536……………………………….….$116,703
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan

10 Introduction
Community Profile

MEDIAN HOUSING
Housing Units (Estimate)……………….52,345
Persons Per Household (avg.)……….………3
Homeowners (avg.)……………….……53.75%

SCHOOLS
Antelope Valley High School District
www.avdistrict.org
Lancaster School District
www.lancsd.org
Westside Union School District
www.westside.k12.ca.us
Eastside Union School District
www.eastside.k12.ca.us
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan

Introduction 11
CityHighlights
City Highlights
A Glimpse of History
Following the completion of the Southern Pacific Railroad in 1867, Lancaster was established as a water stop along the route. In 1898, gold was discovered in the hills north of Lancaster and attracted many prospectors to the area. The 1930s introduced the first airplane to the area and the Air Force started conducting flight tests at Muroc Air Base – now Edwards Air Force Base. Today, the activity in the area is probably most recognized for signifi- cantly contributing to the aerospace industry. Edwards Air Force Base, which is famous for its space shuttle land- ings and Air Force Flight Test Center programs, sits just to the northeast of Lancaster. U.S. Air Force Plant 42 – located just south of the city limits – sits on 5,840 acres and is the main construction, modification and test center for the United States Advanced Aviation programs. It is home to aerospace behemoths including Boeing, Lock- heed Martin and Northrop Grumman Companies.

A Flourishing Business Community
Lancaster continues to strengthen its position as a city of opportunity—where businesses are welcomed, jobs are created, and meaningful development is supported every step of the way From small business expansion to indus- trial growth and housing investment, development activity in Lancaster remains strong and strategically aligned with long-term economic oals. Over the past year, several new businesses opened their doors in Lancaster, including Ono Hawaiian BBQ, Quick Quack Car Wash, and Amate Coffee Shop. These openings reflect the ongoing momentum of our local business environment. In hospi- tality, new development continues near 20th Street West and A enue J-8, where a Courtyard Marriott will soon join the recently opened Fairfield Inn & Suites. Additi nal retail act vity is underway throughout the city, including projects near 20th Street East and Avenue J, 10th Stre and Avenue L, and 30th Street West and Avenue K.

Burgeoning Industrial Market
Lancaster’s industrial market continues to
Industrial project, which will bring sign
Several additional industrial sites are in the
with m jor developments in progress, including the Northpoint w square footage and employment opportunities to the area. eline, with anticipated groundbreakings later this fiscal year. These projects are expected to support jo rowth i logistics, manufacturing, and warehousing, building on Lancaster’s strength as a competitive destin dustry in the region.

Housing and Mixed-Use D ent
Housing and mixed-use developm main key priorities as Lancaster continues to grow. Construction is underway at Desert Meadows, a 420- nit luxury apartment and townhome project located at Lancaster Boulevard and 30th Street West. At the same time, the City is moving forward with major long-range projects such as Parkway Village and the Lancaster Health District. These developments will bring a mix of residential, retail, health, and commercial services to the heart of the city—supporting both housing demand and neighborhood vibrancy.

Incentivizing Local Spending
Lancaster continues to lead with innovative programs that support local businesses and reward residents for shop- ping locally. The Open Rewards program, launched in partnership with Bludot Technologies, has grown to over 7,000 registered users and more than 400 automatically enrolled businesses. Since its launch, the program has driven over $1.2 million in local economic impact. In FY25, the City expanded this work through the Shop. Drive.

Earn. campaign, which promotes auto mall purchases and connects local car buyers to cashback opportunities— further boosting regional revenue generation and economic retention. These initiatives are not only easy for resi- dents to use, they’re effective at keeping dollars in the community.

City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan

12 Introduction
City Highlights
Film and Media Engagement
Despite industry-wide disruptions, the Lancaster Film Office—now part of the Economic Development Division— continues to attract high-quality productions to the city. In FY24, Lancaster hosted scenes from the SWAT season finale, a major commercial for Truist Bank, and secured involvement in the upcoming Warner Bros. BC Project.

With its unique landscapes, streamlined permitting, and community support, Lancaster remains a versatile and film-friendly location for television, movies, and commercial shoots.

A Model for Municipal Sustainability
Lancaster Energy (LE) and the Launch of FPH2
Lancaster’s leadership in clean energy continues with the advancement of Lancaster Energy (LE), a municipally run power program focused on sustainability, local control, and energy equity. In partnership with Tesla, the Power Choice program continues to offer solar panels and Powerwall storage systems to residents with no upfront cost— helping to stabilize monthly bills and provide emergency backup power.

In 2024, the City launched First Public Hydrogen (FPH2) in partnership with the City of Industry. FPH2 marks a major milestone in Lancaster’s journey as the first hydrogen city in A erica and sets the foundation for clean hydrogen to power homes, businesses, vehicles, and ports across California. Lancaster remains a core partner of ARCHES and the Pacific Hydrogen Alliance, driving public-private collabora on and attracting millions in funding to the region. Zero-Emissions Transportation
Lancaster’s long-standing commitment to clean mobility conti ues through the Antelope Valley Transit Authority (AVTA), which operates the nation’s first all-electric local fixed-ro te bus fleet. AVTA surpassed 10 million electric miles in early 2023—eliminating over 59 million pou s of CO2 and saving 2.5 million gallons of diesel fuel. In FY25, AVTA expanded commuter service to Los An
continued to grow its GoPass program, providing unlim
Century City, and the San Fernando Valley, and
free rides to K-12 students across the Antelope Valley.

City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan

Introduction 13
City Manager's Message
City Manager's Message
R. REX PARRIS
MAYOR

RAJ MALHI

COUNCIL MEMBER

MARVIN CRIST LAUREN HUGHES-LESLIE

VICE MAYOR COUNCIL MEMBER

KEN MANN TROLIS NIEBLA

COUNCIL MEMBER CITY MANAGER
June 04, 2024
City Manager’s Message
Honorable Mayor, City Council, and Lancaster residents, It is my honor to present the City of Lancas r’s annual operating budget.

The City of Lancaster’s Fiscal Year 2025-26 perating and Capital Budget, totaling $303.5 million, represents a comp hensive inv stment in the community’s future.

Guided by the strategic direction of t
financial plan designed to support e
ouncil, this budget outlines a sustainable
ntial services, enhance quality of life, and
advance long-term goals fo City.

July marks the start o
progress, and set a cle
scal year—a time to align on priorities, reflect on our ath forward. While it may not come with fanfare, this
milestone offers
collective effo
Lancaster,
import nt opportunity to recognize the work underway and the s it. I m proud of the exceptional team we have at the City of ly grateful to the residents and partners who make our
progress possi
This year, Lancast s entering a new era of reinvestment. From expanding public safety to modernizing parks and infrastructure, we are undertaking some of the most impactful improvements in our City’s recent history. These projects are driven by community input, supported by grant funding, and rooted in our commitment to long-term progress.

Last year, the City Council challenged me to approach our work more strategically and build a long-term framework that aligns with the priorities of our community. In response, we developed a strategic project list centered around three cornerstones:
creating a strong sense of community, feeling safe, and creating upward mobility. That plan was completed in August 2024 and has guided our decisions throughout the year.
0DQ\ꢀRIꢀWKHꢀLQLWLDOꢀSURMHFWVꢀKDYHꢀDOUHDG\ꢀEHHQꢀFRPSOHWHGꢁꢀDQGꢀZH¶YHꢀVLQFHꢀDGGHGꢀQHZꢀ LQLWLDWLYHVꢀWKDWꢀFRQWLQXHꢀWRꢀEXLOGꢀRQꢀWKRVHꢀIRXQGDWLRQDOꢀJRDOVꢂꢀ City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan

14 Introduction
City Manager's Message
The Lancaster Police Department is now fully operational, with a modern headquarters, a growing team of officers, and a hybrid policing model that blends strong local leadership with regional support from the Los Angeles County Sheriff’s Department. We are leveraging technology to strengthen public safety across the city.

Our Integrated Command Center (ICC) gathers and analyzes real-time data from multiple sources—including drones, field reports, and ShotSpotter gunfire detection— to enhance situational awareness and incide t response. Officers use AI-assisted dispatch systems to prioritize calls and alloc te resources more efficiently.

Drone technology supports rapid incident assessment and traffic enforcement operations. We’ve also added eight motor officers to incre se traffic safety across major corridors. These innovations, combined with ongoing simulation-based training, ensure our officers are better equipped, better connected, and better prepared to serve Lancaster’s residents. We continue to expand proactive initiatives such as Neighborhood Watch and Business atch—ensu ng that our community partnerships remain strong as we grow.

We are actively reinvestin in our ansportation network—reconstructing major interchanges and impro
improvements are als
students to walk, bike, or
d cond ions across the city. Safe Routes to School
ng, with a focus on making it easier and safer for
to school every day.

Parks and rec
are underw
progress for a
recreation, fitnes
parks, creating ne
cilities are being revitalized throughout Lancaster. Renovations Pool and Samaritan’s Purse Park. Final designs are in
art aquatics center that will serve residents year-round with amily activities. We are also expanding programming in our pportunities for community engagement, recreation, and youth development. Through TeamUp Lancaster, residents, businesses, and volunteers are partnering with the City to keep our streets, parks, and neighborhoods clean and beautiful—strengthening civic pride one project at a time.

Lancaster continues to lead the way as America's first hydrogen city. The launch of First Public Hydrogen (FPH2)—a partnership with the City of Industry—marks a major step in expanding green hydrogen production and distribution. Partnerships with $5&+(6ꢁꢀ WKHꢀ 3DFLILFꢀ +\GURJHQꢀ $OOLDQFHꢁꢀ WKHꢀ &LW\ꢀ RIꢀ ,QGXVWU\ꢁꢀ DQGꢀ RWKHUꢀ LQGXVWU\ꢀ OHDGHUVꢀHQVXUHꢀWKDWꢀ/DQFDVWHUꢀUHPDLQVꢀDWꢀWKHꢀIRUHIURQWꢀRIꢀFOHDQꢀHQHUJ\ꢀLQQRYDWLRQꢀDQGꢀ VXVWDLQDELOLW\ꢂꢀ7KHVHꢀLQYHVWPHQWVꢀQRWꢀRQO\ꢀDGYDQFHꢀRXUꢀHQYLURQPHQWDOꢀJRDOVꢀEXWꢀDOVRꢀ SRVLWLRQꢀ/DQFDVWHUꢀDVꢀDꢀFHQWHUꢀIRUꢀHPHUJLQJꢀWHFKQRORJLHVꢀDQGꢀHFRQRPLFꢀJURZWKꢀLQꢀWKHꢀ UHQHZDEOHꢀHQHUJ\ꢀVHFWRUꢂꢀ
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan

Introduction 15
City Manager's Message
Lancaster’s economy continues to strengthen through strategic initiatives that support small businesses, grow local industries, and reinvest in our community. Programs like Open Rewards incentivize shopping local, while our business-friendly policies continue to attract new employers to the region. Workforce development efforts are ensuring our residents are equipped for the jobs of the future, particularly in emerging industrial sectors. A cornerstone of our community investment i the Parris Convention Center, part of the City’s Multi-Agency Regional Resiliency C nter (MARRC) initiative. The Parris Convention Center will set a new national stand rd for clean energy and emergency resilience. Designed as the first building of its kin to integrate hydrogen, electricity, and heat pump technologies, the Convention Center will operate with a true zero-carbon footprint. In addition to advan ing Lancaster’s leadership in renewable energy, the facility will serve as a central ub for critical community services, enhancing our City’s ability to su ort resident during both everyday needs and emergency situations.

We are modernizing City ervices with new technologies designed to make government more acces
City website, enabling
time responses—all thro
efficient. This year, we are launching Citibot on our
to quickly report issues, find information, and get real- a simple chat feature. These smart city efforts are part of a larger commitm t to ma e Lancaster a leader in resident-centered innovation and service delive
Youth develo
Initiative, local s
ns a central focus for Lancaster. Through the IMPACT
arn scholarships while gaining valuable experience through community service nd leadership training. At the Lancaster Community Center, expanded youth programming—from EdVentures Preschool to STREAM education and financial literacy courses—is helping young people build the skills, knowledge, and confidence to succeed in today’s rapidly changing world. :LWKꢀFOHDUꢀSULRULWLHVꢁꢀJURZLQJꢀSDUWQHUVKLSVꢁꢀDQGꢀDꢀIRUZDUGꢃORRNLQJꢀYLVLRQꢁꢀ/DQFDVWHUꢀLVꢀ SRVLWLRQHGꢀIRUꢀPHDQLQJIXOꢁꢀORQJꢃWHUPꢀSURJUHVVꢂꢀ7RJHWKHUꢁꢀZHꢀDUHꢀLQYHVWLQJꢀLQꢀDꢀFLW\ꢀWKDWꢀ LVꢀ VDIHUꢁꢀ VPDUWHUꢁꢀ FOHDQHUꢁꢀ DQGꢀ PRUHꢀ FRQQHFWHG²RQHꢀ WKDWꢀ UHIOHFWVꢀ WKHꢀ YDOXHVꢀ DQGꢀ DVSLUDWLRQVꢀRIꢀWKHꢀSHRSOHꢀZKRꢀFDOOꢀLWꢀKRPHꢂꢀ
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City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan

16 Introduction
Organizational Structure
Organizational Structure
City of Lancaster Residents
City Council
Commissions City Manager
Planning
Commission
Assi nt
y Ma agerCriminal
Justice
Commission
Community City Manager's
Office
hi c Developmente g
m s
n
c
s
Parks, Arts, Recreation
& Community Services Administrative Services
Police Department/Public
SafetyPublic Works
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan

Budget Overview

18 Budget Overview
Understanding the Budget Document
Understanding the Budget Document
The Introduction features the City Manager’s Message, which presents the budget document to the City Council and the citizens of Lancaster highlighting policy directives and budget priorities.

The Community Profile, found in the Introduction, provides specific details about Lancaster – including city demo- graphics, development activity and important statistics.

The Budget Overview includes a detailed explanation of the budget process, the basis of budgeting and financial policies. This section also provides the budget summary for the current fiscal year as well as the projected budget for the coming fiscal year.

The Revenue Sources explains the source of the City’s revenue.

The Expenditure section provides information on the Council approved appropriations that make up the operating budget. This section is segregated into Departments and the Divisions within the Departments.

The Fund Balances section shows in summary form the status of the Ge eral Fund, along with the other funds (component units) that comprise the comprehensive financial unit of the City o Lancaster. These are the same units that are included in the City’s Annual Comprehensive Financial Report (ACFR) – the City’s other main financial document.

The Personnel Analysis presents the current staffing by position and adopted changes for the upcoming Fiscal Year.

The Capital Improvement Program contains the Five-Y Capital Improvement Program (CIP) for the City. This section includes the CIP policy, summary pa
for the current year and four years into th
etail of ach capital improvement project, and expenditure plan The Appendix contains budget supplement information. This outlines revenue sources, taxes, fees and all City funds. A Glossary, list of Acronym a Fund Listing.

To find any of this information, o the Table of Contents.

City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan

Budget Overview 19
The Budget Process
The Budget Process
December – January: Operating budget preparation begins with determination of the base budget for the upcoming year. The base budget establishes the current year adopted budget service levels with updated costs, removes one-time revenue and expenses (including grants), and adds ongoing expenditures as approved by the City Council. The capital budget preparation process begins with department staff meeting to review and discuss potential modifications to the five-year capital plan. In January, Finance distributes the Budget Guide to depart- ments. The Budget Guide includes budget preparation calendar, budget priorities, instructions, and sample work- sheets to be used in budget development. Finance prepares budget worksheets that include base budget amounts and year to date actuals for current year. Departments use these worksheets to submit small dollar budget requests and for submitting the current year-end estimates.

February – March: Departments develop year-end estimates for the current fiscal year and prepare their revenue and expenditure projections for the coming fiscal year. Early in March, Capital Improvement project proposals are submitted to Finance. A meeting is held to review each requested project in detail. A few weeks later, a second meeting is held to determine the highest priority projects. The selected projects are then incorpo- rated into the budget model, and fund balances are projected for the c ital project funds. Since capital projects tend to span more than one fiscal year, the practice is to appropriate the otal amount needed to fund the project (or one ’self-contained’ phase of the project). This ensures there is sufficient funding to complete the project the following year. Any unexpended funds at the end of the current fiscal year automatically roll over to the next fiscal year.

April: The budget team and departments meet to review and dis ss their budget submittals. The budget meetings are interactive and informative in making critical poli and funding decisions, as well as strategic and economic decisions for long-term planning.

Subsequent meetings are held to review Cap
The purpose of the meetings is to ensure
strategies to meet these needs.
utlay, apital Replacement, and Information Technology needs. cy and ccuracy for equipment needs, and to develop funding By the end of April, rewrites of th
alignment with the available r
made or additional reserves cr
time as budget requests may be
mission, and vision of the City.
rtmen budgets take place as the program expenditures are brought into ring periods of abundant resources, additional improvements may be periods of economic downturns, this can be a very hard, frustrating substantially, depending on how they align with the overall goals, May: Budget briefings are held with the City Council. Special meetings are scheduled individually with each Council member to ask questions and/or make modifications to the budget. Based on the questions and concerns of the City Council, these meetings may be as few as one or as many as necessary.

June: The City Manager and budget team formally present the budget to the City Council at the first Council meeting in June. This is a noticed, formal hearing for the budget that allows for input from the citizens regarding the budget. Modifications may be made to the budget at this time. At the second Council meeting in June, the Council formally adopts the budget with a roll call vote by Resolution. budget then becomes effective at the begin- ning of the fiscal year, which starts July 1. It is the policy in Lancaster to adopt the budget before the beginning of the fiscal year.

Amending the Budget
The budget is a flexible document in that once adopted, it can be modified to fit the changes necessary to run the City smoothly. The City Council adopts the budget; the City Manager has the authority to modify line items within each fund as long as the total appropriation for that fund remains the same. An increase to the total budget appro- priation requires Council approval.

City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan

20 Budget Overview
Basis of Budgeting
Basis of Budgeting
The budget is prepared in accordance with Generally Accepted Accounting Principles (GAAP). The City utilizes the modified accrual basis of budgeting; obligations of the City are budgeted as expenses, but revenues are recorded when we know how much to expect (measurable) and we receive the revenues within the time needed to make payments for costs incurred within the fiscal year.

All annual appropriations (authorizations to expend funding) lapse at the end of the fiscal year unless there are outstanding encumbrances (commitments to pay for goods/services ordered through the utilization of a purchase order, a formal authorization of the City, or a contract).

The budget is the City’s financial plan for delivering effective services and efficiently managing the revenues which support those services. The City’s charter and municipal code provide broad governance for preparation of the operating and capital budgets. The adopted budgets are also developed based on the following:
 The City Council’s top priorities and other City Council directives  The City’s long-range financial forecast – which is updated annually nd presented to the City Council prior to the release of the adopted budget
 Service level prioritization as identified by the City Manager  Availability and sustainability of revenues
 Legal mandates
 Prioritization criteria outlined in the capital budget  The City’s policies regarding land use and comm design, t ansportation, housing, natural environment, business, and economics
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan

Budget Overview 21
Annual Appropriations Limit
Annual Appropriations Limit
The Appropriations Limit – otherwise known as the “Gann Limit or Gann Initiative” – sets a limit to the amount of tax proceeds municipalities can appropriate each fiscal year. This limit was originally established when California voters approved Proposition 4 during the special election in 1979. It became part of the California State Constitu- tion as Article XIII-B.

In June 1990, Proposition 111 was approved by the California voters which modified Article XIIIB and established a new method for municipalities to calculate the annual appropriations limit. Prior to Proposition 111, the annual appropriations limit was adjusted annually by the change in the cost of living (Consumer Price Index) or by the change in California per capita personal income, whichever was less, and by the percentage change in the popu- lation of the City as provided by the California Department of Finance.

Under the guidelines set forth by Proposition 111 beginning with the FY 1990-1991 appropriations limit, a city may choose between two annual adjustment factors. The factors include the growth in the California per capita personal income or the change in the local assessment tax roll due to local nonresidential construction. The annual appropriations limit will not exceed a base year adjusted by the adjustm nt factor that is chosen by the City.

Proposition 111 also established the base year as FY 1986-1987. Although he limits for FY 1986-1987 through FY 1989-1990 were not affected, municipalities were required to recalculate th se years using the new method to determine the correct limit for FY 1990-1991 and future year .

City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan

22 Budget Overview
Allocating the Cost of Services
Allocating the Cost of Services
The City allocates administrative costs among the services and funds that benefit from those activities. The City commissions a full and detailed cost allocation study on a regular basis to ensure utilization of the appropriate allocation amounts for distribution amongst those activities not funded by the General Fund.

City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan

Budget Overview 23
FinancialPolicies
Financial Policies
Reserve Policies
On an annual basis, the Finance Division and/or Budget Manager will appropriate assigned reserves according to the Reserve Policy. The Finance Director and/or Budget Manager will ensure that minimum fund reserves are met and present to the City Council through the budget process.

The following guidelines will be followed for setting aside reserve amounts in any fiscal year:

General Fund
I. General Fund Reserve – 40%
a.Working Capital Reserve – At a minimum, the City will maintain 10 percent of annual revenues in the Work- ing Capital Fund Reserve. The Working Capital reserve is intended to ensure sufficient resources to pay bud- geted operating expenses, recognizing the timing differences between payment of expenditures and receipt of revenues. This reserve will provide cash flow for the times of the year where cumulative expenditures exceed cumulative revenues. The working capital reserve funds wil be held in the fund 101- General Fund fund balance.
b.Emergency Operational Reserves – The City will maintain a minimum fund balance of at least 15 percent of annual operating revenues in any given year. Funds in his reserve may be used to fund normal operations related to unforeseen catastrophic events or economic downturns that result in a loss of revenues or a signifi- cant increase in expenditures. Emergency reserves will be eld and tracked in Fund 109 – General Fund Reserves.
c. Emergency Response Reserves – The City will m a minimum fund balance of at least 5 percent of annual operating revenues in any given year to em gency response needs that may arise. This amount may be replenished either from surplus rev
Federal, State or private sources. E
with Emergency Operational Reserve
hat ar surplus at year-end or from reimbursement from either respons reserves will be held and tracked in Fund 109 along d.Business Opportunity/Investm
cent of annual operating re
from time to time. This am
gains from enterprise oppor
tracked in Fund 104.
eserves – The City will maintain a minimum fund balance of at least 10 per- ny given year to respond to new enterprise opportunities that may arise eplenished either from surplus revenues that are surplus at year-end or e Business Opportunity/Pension Resilience reserves will be held and Internal Service Funds
II.General Liability Fund Reserve – The City will maintain a reserve in the General Liability fund equal to the amount identified in an annual actuarial that represents the net annual liability after annual budgeted program resources. This reserve can be used at the City Council’s discretion to pay one-time insurance and liability- related costs, such as large unexpected legal claims, and settlements. The City will maintain a separate General Liability Fund (113) to account for program activities.

III.Fleet Maintenance Fund Reserve – The City will maintain a reserve amount in an amount equal to 20 percent of the annual Fleet Maintenance program budget. The Fleet Maintenance Fund (111) is funded by departments on a cost allocation basis. Departmental charges are set aside to cover costs associated with fleet maintenance and operations. It is important the City builds a reserve for fleet-related emergencies and one-time unexpected expenditures.

IV.Information Technology Fund Reserve – The City will maintain a reserve amount of 20 percent of the annual Information Technology program budget. This fund (112) is intended for Information Technology ser- vices and equipment. Costs are charged to departments depending on usage, service, and I.T equipment. Funds should be set aside for unexpected costs and to build a reserve for emergency replacement of IT equipment.

City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan

24 Budget Overview
Financial Policies
Enterprise Funds
V.Lancaster Choice Energy Fund Reserve – The City will set a reserve goal of 25% of operating costs in the Lancaster Choice Energy fund. The accumulation of funds to reach the goal will be derived from net operating revenues. The reserve calculation shall include the base working capital reserve held in the lockbox account.

Long-Term Policies
Operating Budget Policies
 The City will present to the City Council a Program and Financial Plan that is a balanced document. Expendi- tures will not exceed available resources, including funding carried over from the previous year.  The City will maintain a General Fund Reserve that provides the necessary cash flow, a safety net for handling the unexpected, and flexibility in day-to-day operations. The City Council has formally established this reserve at 35% of operating expenditures as the minimum desired level.  To ensure that the largest revenue source will cover the largest expenditure item, we closely compare the Sher- iff’s Department contract to the Sales and Property Tax Revenue  The City will allocate resources to special law enforcement programs such as, Target Oriented Policing (TOP) to specifically identify and resolve crime that has received substantial a tention. Those programs, which include Christmas Shopping Patrols, Anti-Auto Theft Operations, TOP-Bomb (sheri f units available to patrol at will), and Gang Violence Suppression have been highly successful in reducing specifi types of crime  The planning and approval process for any new capital improvement project will include an analysis of future operating costs to ensure that not only is funding available o build the project, but future operational costs can be covered once construction is complete
 The City will seek financial co-sponsors and partn
benefit to the community. Prime examples of this in
caster Grand Prix, co-sponsorship of special theatrica
for special events and recreational programs that are a orporate sponsorship for the annual Streets of Lan-
rformances for students to gain an appreciation of the
performing arts, and community partnersh
homes
provi community neighborhood impact homes and wellness
Revenue Policies
 The City will attempt to maintain versified and stable revenue system to shelter it from short-term fluctuations of any one revenue source
 The City will diversify its gen
 The City will utilize one-time no
nue base away from past reliance on sales tax alone.
g revenues for one-time expenditures or reserves and avoid using one- time revenues for ongoing expense r programs
 The City will seek out additional sources of revenue as a way of enduring a balanced budget necessary for the quality of services expected by our citizens
 The City will require user fees that cover the direct cost of adult recreation programs, and the cost of develop- ment services (building permits, etc.) provided to developers  The City will do cost comparisons with other cities to ensure that our fee structure is reasonable  The City will update fees annually based on the prior year annual average consumer price index for the Los Angeles-Riverside-Orange Co. All Urban Consumers percentage change Cash Management/Investment Policies
 Investment of city funds will be in accordance with the Adopted Investment Policy. Safety of principal will con- tinue to be the number one priority, followed closely by ensuring that funds will be available when needed (liquidity). Only after these two priorities have been fully satisfied will the City consider yield as an investment criterion
 The City will aggressively collect revenues on a timely basis City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan

Budget Overview 25
FinancialPolicies
Debt Policies
 The City’s General Fund does not currently have any long-term debt obligations. Current operations will be funded with current revenues
 Accounting, Auditing, and Financial Reporting Policies  The City will have an independent audit performed annually. An interim audit will be performed midway through the fiscal year to ensure correct accounting and internal control procedures are followed  The City will produce a Comprehensive Annual Financial Report (CAFR) each year in accordance with Gener- ally Accepted Accounting Principles (GAAP) as outlined by the Governmental Accounting CITY OF LANCASTER ADOPTED FISCAL YEAR 2022-2023 BUDGET 17 Standards Board (GASB).  The City will maintain a strong internal audit capability Capital Budget Policies
 The City will update its multi-year plan for capital improvements. This will include modification of existing proj- ects and adding/deleting projects in keeping with the General Plan as adopted by the City Council  The City will maintain a capital replacement fund for ensuring that the equipment necessary for the operations of the City is always available
 The City will ensure that prime commercial and industrial acreage is available and ready for development, thus being able to quickly assist in the provision of jobs and diversity in the econ my City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan

Statement of Fund Balances

2024-2025 Year-End Estimates
FUND GROUP FUND DESCRIPTION FY 25 BEG FUND

BALANCE
FY 25 REVENUES FY 25

EXPENDITURES
FY 25 CAPITAL FY 25

TRANSFERS-IN
FY 25

TRANSFERS-OUT
FY 25 ENDING

FUND BALANCE
101
120
141
GENERAL FUND 107,534,302 120,844,380 126,216,676 25,090,670 900,000 311,989
-
4,859,587 73,111,748
4,729,579
-
General Funds
EMPLOYEE BENEFITS 6,481,971
-
-
-
2,064,381
-
-
-
-
-EQUIPMENT

REPLACEMENT

NON NON-SPENDABLE FUND

BALANCE
(31,336,177) - - - - - (31,336,177)
82,680,096 120,844,380 128,281,057 2 090,670 1,211,989 4,859,587 46,505,150General Funds Total Internal Service
Funds
111 FLEET (13,747) 2,670,590 3,484,003 - 827,161 - -
112
113

INFORMATION

TECHNOLOGY ISF
(96,223) 4,636,321 8,307, 6 192,077 3,959,765 - -
GENERAL LIABILITY ISF (186,465)
(296,436)
(364,009)
5,692,484
12,999,395
480,000
6,265,4 - 597,433
5,384,359
-
-
-
-
(162,000)
(162,000)
(144,938)
18,057,240 192,077Internal Service Funds Total
Special 200 LA COUNTY GRANTS -
OTHER
29 -
Revenue Funds
201
202
204

AQMD GRANTS

MEASURE H
(18,750)
(265,295)
-
7,750 -
-
-
-
-
-
5,279 (24,029)
(1,129,505)
-
7 4,156,658 -
-MEASURE A -

HOMELESSNESS
- -
210
211
212
213
214
215
MEASURE A 1,628,747
3,510,202
32,681,641
1,361,561
4,792,087
4,517,025
1,230,286
458,744
2,147,358 - 195,473 (2,390,182)
2,573,891
(16,795,034)
(957,262)
(2,822,056)
470,117
MEASURE M 2,15 1,011,114
39,566,954
1,028,861
281,309
- 1,621,380

MEASURE R - HIGHWAY

METRO - LOCAL

GAS TAX
(9,909,721)
(1,289,963)
(2,466,882)
6,427,595
- - -
- - -
13,188,362 9,203,564
-
881,155
-GAS TAX - SB 1 - 10,474,503

FUND GROUP FUND DESCRIPTION FY 25 BEG FUND

BALANCE
FY 25 REVENUES FY 25

EXPENDITURES
FY 25 CAPITAL FY 25

TRANSFERS-IN
FY 25

TRANSFERS-OUT
FY 25 ENDING

FUND BALANCE
216
217
218
219
220
221
TDA 3 (18,125)
(1,143,709)
7,442,273
6,296
178,032
10,663,722
4,890,524
-
- 223,686
1,334,761
9,423,815
-
-
-
-
-
-
-
- (63,779)
(216,748)
274,059
6,296
TDA 8 - 8,402,000

PROPOSITION A

PROPOSITION B

PROPOSITION C
2,634,923 -
-
-
-
-
-
-
10,844,331
46,543
4,062,915
-
22,355,777
-
(7,448,531)
46,543PROP 42- CONGESTION
MGT
222
223

SURFACE

TRANSPORTATION

PROGRAM
(430,477)
-
491,598
-
-
-
68, 2 -
-
-
-
(7,092)
-OFFICE OF TRAFFIC

SAFETY (OTS)
-
224
225
227
230
300
RECYCLING 162,335 580,094 647,399
-
- -
-
-
-
-
- 95,030
MEASURE R 3,383,069
(62,024)
(2,083,557)
126,938
3,054,186 7,750 2,682,484 3,747,020
(142,722)
(16,510,127)
(2,740,364)

MEASURE M - MSP

STATE GRANTS - OTHER
- 80,698 -
-
-
6 ,280,627 21,256,158
4,794,337FEDERAL GRANTS -
OTHER
2 553,765
301
310
311
312

TRAFFIC SAFETY
CDBG
284,92 1 000 - - -
-
-
-
100,000 284,928
(3,639,268)
-
1,463,022 1,484,268 1,729,073 -
-
-
CDBG-SECTION 108 - -
-
-

NEIGHBORHOOD

STABILIZATION
2,950,254 - - 2,950,254
313
409
424
HOME GRANT 1,625,060
-
724,611 1,024,611
-
-
-
-
- - 1,325,060
-X - ENGINEERING FEES - - -

RECYCLED WATER
FUND
(124,144) 175,000 378,553 180,000 22,136 (169,833)

FUND GROUP FUND DESCRIPTION FY 25 BEG FUND

BALANCE
FY 25 REVENUES FY 25

EXPENDITURES
FY 25 CAPITAL FY 25

TRANSFERS-IN
FY 25

TRANSFERS-OUT
FY 25 ENDING

FUND BALANCE
601
650
850
AVAQMD (311,533) 1,424,847 1,390,244 -
-
-
-
-
-
-
-
-
(276,930)

ANTELOPE VALLEY FAIR - - - -
CFD 21-1 PUBLIC

SERVICES
(250) 10,000 6,000 3,750
851
854
CFD 89-1 EASTSIDE

WATER FUND
521,326
42,561
-
-
-
-
-
-
-
-
-
-
521,326
42,561CFD 91-2 LANC

BUSINESS PARK
15,195,238 96,691,027 34,713,119 1 ,784,365 9,383,564 13,909,907 (43,137,562)Special Revenue Funds Total Developer Fee
Funds
203
410
411
412
413
PARK BOND 466,357 200,000 100,000 217,2 - - 349,143

SIGNAL DEVELOPER
FEES
2,984,838
10,987,473
1,047,770
1,664,854
- - 2,801,895
9,470,243
-
-
-
-
- 182,943
1,967,230
290,812
443,461

DRAINAGE DEVELOPER
FEES
450,000
300,000
-
- -

BIOLOGICAL IMPACT
FEES
,056,959
93 - -

URBAN STRUCTURES

IMPACT FEE
1,176,607
1,852,194
42,494
414
415
TRAFFIC IMPACT FEES 2,111,143
254,550
-
-
-
-
-
-
258,949
254,550VEHICLE MILES TRVLD

IMPACT FEE
-
416
417

ZERO NET ENERGY
(SOLAR)
11 6
- -
-
-
-
-
-
-
-
117,379
62,733MARIPOSA LILY IMPACT
FEE
19,697,09 950,000 1,159,251 15,518,153
671,541
- 42,494 3,927,199Developer Fee Funds Total
Maintenance
District Funds
420
421
422

SEWER MAINTENANCE

DISTRICT
753,572 4,664,305 5,013,219 - 103,606 (370,489)

LANDSCAPE

MAINTENANCE DISTRICT
695,269 2,047,423
6,447,730
2,934,881
7,860,987
- 60,000
-
116,054
606,736
(248,243)
4,471,896LIGHTING 6,661,280 169,391

MAINTENANCE DISTRICT

FUND GROUP FUND DESCRIPTION FY 25 BEG FUND

BALANCE
FY 25 REVENUES FY 25

EXPENDITURES
FY 25 CAPITAL FY 25

TRANSFERS-IN
FY 25

TRANSFERS-OUT
FY 25 ENDING

FUND BALANCE
423 DRAINAGE MAINT

DISTRICT
901,812 2,291,894 2,361,520 970,707 360,000 163,766 57,712 9,011,933 15,451,352 18,170,608 1,811,639 420,000 990,162 3,910,876Maintenance District Funds Total Lancaster 314 LOW-MODERATE

INCOME HOUSING
47,932,014 3,667,090 1,680,224 135,565 - - 49,783,315
Housing
Authority Funds
520 LANCASTER HOUSING

AUTHORITY
2,112,660 - - - - - 2,112,660
50,044,674 3,667,090 1,680,224 135, 65 - - 51,895,975Lancaster Housing Authority Funds Total Finance
Authority
530 LANCASTER FINANCING

AUTHORITY
5,717,622 66,742,660 3,552,181 - 3,552,181 - 55,489,362 5,717,622 66,742,660 3,552,181 16,970,92 3,552,181 - 55,489,362Finance Authority Total 500 LANCASTER POWER

AUTHORITY
1,149,140 1,600,000 - - - 884 1,529,410
Enterprise Funds
501 LANCASTER CHOICE
ENERGY
9,540,990 83,375,300 - 74,775 - 311,058 12,410,591
10,690,130 84,975,300 712 74,775 - 311,942 13,940,001Enterprise Funds Total Grand Total 192,740,355 402, 21,203 86,952,393 175,578,166 19,952,093 20,114,091 132,369,001

2025-2026 Year-End Estimates
FUND GROUP FUND DESCRIPTION FY 26 BEG FUND

BALANCE
FY 26 REVENUES FY 26

EXPENDITURES
FY 26 CAPITAL FY 26

TRANSFERS-IN
FY 26

TRANSFERS-OUT
FY 26 ENDING

FUND BALANCE
101
120
141
GENERAL FUND 73,111,748
4,729,579
-
139,218,665 129,812,007 2,300,000 -
-
-
7,060,167 73,158,239
2,983,766
-
General Funds

EMPLOYEE BENEFITS -
-
1,745,813
-
-
-
-
-EQUIPMENT

REPLACEMENT

NON NON-SPENDABLE FUND

BALANCE
(31,336,177) - - - - - (31,336,177)
46,505,150 139,218,665 131,557,820 00,000 - 7,060,167 44,805,828General Funds Total Internal Service
Funds
111 FLEET - 4,077,606 3,750,908 - - - 326,699
112
113

INFORMATION

TECHNOLOGY ISF
- 7,767,959 8,097 37 750,000 1,079,979 - 1
GENERAL LIABILITY ISF (162,000)
(162,000)
(144,938)
7,173,743
19,019,308
-
7,751,55 - 739,814
1,819,793
-
-
-
-
1 ,600,401 750,000 326,700
(144,938)
Internal Service Funds Total
Special 200 LA COUNTY GRANTS -
OTHER
-
Revenue Funds
201
202
204

AQMD GRANTS

MEASURE H
(24,029)
(1,129,505)
-
-
-
-
-
-
-
-
-
-
(24,029)
- (1,129,505)
(137,980)MEASURE A -

HOMELESSNESS
- 137,980
210
211
212
213
214
215
MEASURE A 3,169 - - 195,565 (2,588,915)
4,052,493
(6,052,233)
260,529
0 MEASURE M 2,573, 3,448,178
10,742,801
1,217,792
4,867,023
4,593,458
350,146 - - 1,619,430

MEASURE R - HIGHWAY

METRO - LOCAL

GAS TAX
(16,795,034)
(957,262)
(2,822,056)
470,117
- - - -
- - - -
11,075,857
396,089
- 9,768,029
-
737,138
-GAS TAX - SB 1 380,516 4,286,970

FUND GROUP FUND DESCRIPTION FY 26 BEG FUND

BALANCE
FY 26 REVENUES FY 26

EXPENDITURES
FY 26 CAPITAL FY 26

TRANSFERS-IN
FY 26

TRANSFERS-OUT
FY 26 ENDING

FUND BALANCE
216
217
218
219
220
221
TDA 3 (63,779)
(216,748)
274,059
6,296
178,032
10,663,722
4,890,524
-
- -
-
-
-
-
-
-
-
-
-
-
-
- 114,253
671,296
2,506,037
6,296
TDA 8 7,649 9,768,029

PROPOSITION A

PROPOSITION B

PROPOSITION C
2,658,546 -
-
-
-
-
-
-
(7,448,531)
46,543
4,062,915
-
(3,385,616)
46,543PROP 42- CONGESTION
MGT
222
223

SURFACE

TRANSPORTATION

PROGRAM
(7,092)
-
46,562
-
-
-
-
-
-
-
-
-
39,471
-OFFICE OF TRAFFIC

SAFETY (OTS)
224
225
227
230
300
RECYCLING 95,030 - 118,309
4,462
-
-
-
-
-
-
-
-
-
-
- (23,279)
MEASURE R 3,747,020
(142,722)
(16,510,127)
(2,740,364)
3,054,186
-
1,079,620 5,717,124
(142,722)
(14,890,470)
(2,312,944)

MEASURE M - MSP

STATE GRANTS - OTHER
-
-
-FEDERAL GRANTS -
OTHER
-
301
310
311
312

TRAFFIC SAFETY
CDBG
284,92 - - -
-
-
-
-
-
-
-
-
-
-
-
284,928
(3,639,268)
-
1,582,198 1,582,198
CDBG-SECTION 108 - -
-NEIGHBORHOOD

STABILIZATION
2,950,254 - 2,950,254
313
409
424
HOME GRANT 1,325,060
-
656,727
-
656,727
-
-
-
-
- - 1,325,060

X - ENGINEERING FEES - - -

RECYCLED WATER
FUND
(169,833) 150,000 955,250 991,351 16,266 2

FUND GROUP FUND DESCRIPTION FY 26 BEG FUND

BALANCE
FY 26 REVENUES FY 26

EXPENDITURES
FY 26 CAPITAL FY 26

TRANSFERS-IN
FY 26

TRANSFERS-OUT
FY 26 ENDING

FUND BALANCE
601
650
850
AVAQMD (276,930) 1,448,219
235,027
30,000
1,448,219
235,027
26,000
-
-
-
-
-
-
-
-
-
(276,930)

ANTELOPE VALLEY FAIR - -
CFD 21-1 PUBLIC

SERVICES
3,750 7,750
851
854
CFD 89-1 EASTSIDE

WATER FUND
521,326
42,561
-
-
-
-
-
-
-
-
-
-
521,326
42,561CFD 91-2 LANC

BUSINESS PARK
(43,137,562) 53,914,441 19,655,629 3 ,516 10,759,380 13,416,048 (11,915,935)Special Revenue Funds Total Developer Fee
Funds
203
410
411
412
413
PARK BOND 349,143 200,000 - - - - 549,143

SIGNAL DEVELOPER
FEES
182,943
1,967,230
290,812
443,461
150,000
400,000
300,000
-
-
-
-
-
-
-
-
-
-
-
- 332,943
2,367,230
590,812
396,844

DRAINAGE DEVELOPER
FEES
-

BIOLOGICAL IMPACT
FEES
-

URBAN STRUCTURES

IMPACT FEE
03 42,514
414
415
TRAFFIC IMPACT FEES 258,949
254,550
-
-
-
-
-
-
358,949
324,550VEHICLE MILES TRVLD

IMPACT FEE
0 -
-
-
416
417

ZERO NET ENERGY
(SOLAR)
11 6
- -
-
-
-
-
-
117,379
62,733MARIPOSA LILY IMPACT
FEE
3,927,199 1,220,000 4,103 - - 42,514 5,100,582Developer Fee Funds Total Maintenance
District Funds
420
421
422

SEWER MAINTENANCE

DISTRICT
(370,489) 4,861,854 4,337,957 - - 25,508 127,899

LANDSCAPE

MAINTENANCE DISTRICT
(248,243)
4,471,896
2,101,708
6,651,220
3,134,578
8,811,599
-
-
1,391,650
-
110,537
583,860
-
LIGHTING 1,727,657

MAINTENANCE DISTRICT

FUND GROUP FUND DESCRIPTION FY 26 BEG FUND

BALANCE
FY 26 REVENUES FY 26

EXPENDITURES
FY 26 CAPITAL FY 26

TRANSFERS-IN
FY 26

TRANSFERS-OUT
FY 26 ENDING

FUND BALANCE
423 DRAINAGE MAINT

DISTRICT
57,712 2,365,324 2,578,480 - 301,312 145,868 -
3,910,876 15,980,106 18,862,614 - 1,692,962 865,773 1,855,556Maintenance District Funds Total Lancaster 314 LOW-MODERATE

INCOME HOUSING
49,783,315 250,000 1,357,557 - - - 48,675,758
Housing
Authority Funds
520 LANCASTER HOUSING

AUTHORITY
2,112,660 - - - - - 2,112,660
51,895,9754 250,000 1,357,557 - - - 50,788,418Lancaster Housing Authority Funds Total Finance
Authority
530 LANCASTER FINANCING

AUTHORITY
55,489,362 215,000 7,363,554 - 7,363,554 - 55,704,362
55,489,362 215,000 7,363,554 - 7,363,554 - 55,704,362Finance Authority Total 500 LANCASTER POWER

AUTHORITY
1,529,410 1,600,000 1,31 042 - - 884 1,814,484
Enterprise Funds
501 LANCASTER CHOICE
ENERGY
12,410,591 82,592,188 78,747,93 - - 250,301 16,004,545
13,940,001 84,192,188 974 - - 251,185 17,819,029Enterprise Funds Total Grand Total 132,369,001 314, 09,708 78,463,652 3,430,516 21,635,688 21,635,688 164,484,541

36 Statement of Fund Balances
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan

Revenues

38 Revenues
Revenues by Category
Revenues by Category
Others
$6,556,793

2.1% Charges for Services
$88,674,838

28.0%
Taxes
$124,529,111

39.3%
Fees
$9,498,000

3.0%
Permits and Licenses
$6,542,575

2.1%
From Other Agencies
$30,828,475

9.7%
Grants
$16,293,157

5.1%
From Other Funds
$ 4,036,300

10.7%
Revenues by Category
FY 2025
Funding Source
Charges for Services
Fees
FY 2024 Actuals evised FY 2026 Budget Difference
6,056,274
(145,924)
% Change

7.4%86,889,558 ,464,031
9,643,924
75,318,651
32,958,487
35,376,165
4,947,800
2,334,725
99,328,625
1,623,674
3,494,741
346,490,823
87,520,305
9,498,00011,7
2 (1.5)%
(78.4)%
(6.5)%

28.4%

54.5%

72.6%

29.8%

17.1%

3.5%
Grants 16,293,157
30,828,475
45,431,581
7,642,575
(59,025,494)
(2,130,012)
10,055,416
2,694,775
1,695,990
29,552,718
278,072
From Other Agencies
From Other Funds
Permits and Licenses
Return on Investment
Taxes
40,6 65
,884,0 6
,324
8,399 4,030,714
,372,765
19,258,701
4,690,252
346,862,773
128,881,343
1,901,746Other
Fines 3,617,500 122,759
Department Total 335,645,396 (10,845,427) (3.1)%
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan

Revenues 39
Revenues by Category
Others
$1,270,000

0.4% Enterprise Funds
$84,192,188

25.1%
Special Revenue
Funds
$64,873,821

19.3%
Maintenance Funds
$17,673,068

5.3%
Lancaster Finance
Authority
$7,578,554

2.3%
Internal Service
Funds
$20,839,101

6.2%
General Funds
$139,218,665

41.5%
Revenues by Fund Type
FY 2025
Funding Source FY als
81 Revised FY 2026 Budget Difference
27,929,104
7,487,481
(59,664,305)
(14,000)
% Change

25.1%

56.1%
(47.9)%
(1.4)%
192.0%

13.9%

9.7%
General Funds 120 111,289,561 139,218,665
20,839,101
64,873,821
1,020,000
250,000
Internal Service Funds
Special Revenue Funds
Developer Fee Funds
Lancaster Housing Authority
Maintenance Funds
Enterprise Funds
14,652 50
81,90
13,351,620
124,538,125
1,034,000
85,628
778
,228 164,372
5,917,614
84,186,166
5,539,707
15,513,508
76,724,540
3,953,841
346,490,823
17,673,068
84,192,188
7,578,554
335,645,396
2,159,560
7,467,648
3,624,713
(10,845,427)
Lancaster Finance Authority
Department Total

91.7%
(3.1)%325,462,433
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan

40 Revenues
Citywide Revenue Detail
Citywide Revenue Detail
Citywide Revenues by Fund and Object Code
FY 2025
Classification
General Funds
101 - General Fund
FY 2024 Actuals Revised FY 2026 Budget Difference % Change 4100
4103
Property Taxes - In Lieu Vlf 20,111,703
12,370,275
19,968,659 22,268,610
12,180,000
2,299,951
2,980,760

11.5%

32.4%Property Taxes - Ad
Valorem
9,199,240
4104
4105
4106
4108
4109
4120
4121
4122
Property Tax Transfer
Transient Occupancy Tax
Sales And Use Tax
584,647
2,294,723
26,004,163
21,254,496
—
750,000
2,730,000
26,861,000
20,837,000
—
600,000
2,545,808
26,820,650
21,83 ,000
21 8 3,000
220, 00
—
(150,000)
(184,192)
(40,350)
996,000
21,833,000
90,000
—
(20.0)%
(6.7)%
(0.2)%

4.8%
—%
Measure Lc Sales Tax
Measure Ym Sales Tax
Vehicle In-Lieu Fee 218,014
41,881
130,000
—

69.2%
—%Other Agency Fee Admin
Sb-90 Mandated Costs
Reimb
1,750 — — — —%
4153
4199
4200
4201
4300
Legal Settlements 158,669
526,524
502,660
(241,
126,148
,851
160,000
—
33,852
(993,851)
(68,711)
(175,255)
3,000

26.8%
(100.0)%
(12.1)%
Inter-Fund Transfers In
C. O. P. S. Revenue
Ases Afterschool Program
11 500,000
—5,255
1,000
(100.0)%
300.0%Public Safety-Admin
Citation
4,000
4301
4302
4303
4400
4401
Parking Violation Fines
Impound Fees
49 00 906,949
51,454
215,000
1,232,079
—
800,000
35,000
85,000
3,400,000
—
(106,949)
(16,454)
(130,000)
2,167,921
—
(11.8)%
(32.0)%
(60.5)%
176.0%
—%
35,76
Code Enforcement Fi
Interest Income
,439
,835
9Former Ed Land Sales
Revenue
4402 Former Ed Land Rental
Income
184,204 — 183,700 183,700 —%
4403
4404
4410
4500
4501
Net Sweep Interest
Interest - Unrealized
Leases
(36,833)
1,881,526
(282)
36,000
603,586
—
—
—
(36,000)
(603,586)
1,500
(100.0)%
(100.0)%
—%1,500
30,000
12,000
Filming Permit Fees 35,523
7,503
41,100
10,400
(11,100)
1,600
(27.0)%

15.4%Mc-Primary License/
Renewal Fee
4503
4504
4505
Mc - Retail Delivery
Surcharge
230,438
35,175
—
40,000
55,000
900,000
40,000
900,000
—
—%
—%Mc-Primary Lic Site Reg
Fee
Mc - Cultivation
Surcharge
123,190 160,000 105,000 190.9%
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan

Revenues 41
Citywide Revenue Detail
Citywide Revenues by Fund and Object Code
FY 2025
Classification FY 2024 Actuals
89,958
Revised FY 2026 Budget Difference
25,000
% Change

41.7%4506
4507
Mc - Manufacturing
Surcharge
60,000 85,000
Mc - Conditional Use
Permit
— 25,000 5,000 (20,000) (80.0)%
4508
4509
4510
4511
4512
Peg Fees 175,391
11,491,150
578,839
14,188
345,845
9,273,079
450,000
11,000
200,000
9,273,000
450,000
31,000
(145,845)
(79)
(42.2)%
(0.0)%
—%
Franchises
Planning And Zone Fees
Planning - Landscape Fees
—
20,000
—
181.8%
—%Planning - Plan/Bldg Plan
Rev
43,439 35,000 35,000
4513 Planning - General Plan
Maint
46,282 30,000 5 ,000 25,000 83.3%
4514
4516
Pw Other Reimbursements 1,477 — — —
—
—%
—%Sb1186-Disablty Access
Bl Fee
35,914 25,000 25,00
4518
4519
4520
4521
Tobacco License-Process
Fee
12,197
97,299
22,962
7, 00
76,000
000
23,805
273,077
15,024
6,000
16,105
197,077
(31,976)
—
209.2%
259.3%
(68.0)%
—%
Rental Housing Business
Lic
Rental Housing Inspection
Fee
Mobile Home Inspection
Fee
6,000
4522
4523
4600
4601
4602
4603
4604
4605
4606
Taxi And Tow License Fee
Appeals
29 2,2 2
3,000
2,000
4,100
2,000
1,100
—

36.7%
—%
Plumbing Permit Fees
Building And Safety Fee
Electrical Permit Fees
Mechanical Permit Fees
Grading Plan Check Fees
Traffic Plan Check Fees
6,778 56,000 56,000 — —%
,956 1,200,000
680,000
71,000
2,200,000
1,101,000
—
1,000,000
421,000
(71,000)
—

83.3%

61.9%
(100.0)%
—%
07,974
(1,364)
232,682
117,547
1,301,540
170,000
60,000
170,000
106,500
950,000
46,500
250,000

77.5%

35.7%Engrng Fees - Permits And
Misc
700,000
4607
4608
Engineering Add'l Fees (1,520) 40,000 40,000 — —%
Engineering Fees - Tr & P
Maps
399,364 166,000 400,000 234,000 141.0%
4609
4611
4700
4701
4702
4703
Inspection Fees 42,906
952,318
931,345
22,469
78,927
775,000
992,600
—
255,000
793,715
875,000
20,000
176,073
18,715
223.1%

2.4%Business Permits
Admissions/Tickets
Facility Fee
(117,600)
20,000
(11.8)%
—%
Rental Staff Labor
Rental Indoor/Outdoor
127,879
328,122
64,200
306,900
227,800
355,300
163,600
48,400
254.8%

15.8%
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan

42 Revenues
Citywide Revenue Detail
Citywide Revenues by Fund and Object Code
FY 2025
Classification FY 2024 Actuals
1,566
Revised FY 2026 Budget Difference
(1,000)
% Change
(50.0)%
(79.2)%
(87.8)%

11.2%
4704
4705
4706
4710
4712
4716
4717
4721
Rental Equipment
Rental Cleaning
Miscellenous Rentals
Parcs Activity/Program
Donation Revenue
Vendor Space
2,000
2,650
1,000
55010 (2,100)
5,089 37,000
591,525
45,500
120,000
40,000
23,500
4,500 (32,500)
66,500868,783
22,811
96,684
18,593
7,975
658,025
5,000 (40,500)
(12,050)
(20,000)
(6,900)
(89.0)%
(10.0)%
(50.0)%
(29.4)%
107,950
20,000
16,600
Parking Revenue
Merchandise/
Souveniours
4723
4725
Concession / Lease Fees 375,284
3,238
855,020
—
461,500
—
(393,520)
—
(46.0)%
—%Outdoor Facility Rental
Fees
4727 Insurance For Facility
Rental
2,529 15,000
—
3,5 0 (11,500) (76.7)%
4729
4733
Special Event Revenue 169 —
—
—
—
—%
—%Community Center
Programs
14,709
4735 Other Prks Revenue And
Reimb
1,005 — 38,500 38,500 —%
4741
4810
4900
4901
Sponsorship Revenue
Impact Fee Revenue
Miscellaneous
150,737
1,2
6,906
0,000
155,000 8,094
(40,000)
(250,750)
(45,000)

5.5%
(100.0)%
(100.0)%
(100.0)%
—
—
—
250,750
45,000Waste Mgmt Community
Programs
—
4902
4903
4904
4908
4911
4912
4913
Credit Card Charges
Publications And Copies
Claims Reimbursements
Public Works Services
E Waste Recycling
1,200
—
46,010
500
—
—
(46,010)
(500)
(100.0)%
(100.0)%
(98.6)%
(100.0)%
135.3%
(15.0)%
—%
— 1,034,325
3,000
14,892
—
(1,019,433)
(3,000)
23,000
(9,720)
—
4,008
36,886
44,891
14,899
17,000
65,004
14,190
40,000
55,284
14,190
Incubator Rental Income
Pw Shared Infrastructure
Space
4914
4916
4918
Other Financing Sources
Overhead Reimbursement
216,253
6,204,693
6,155
—
6,314,525
—
—
4,776,585
—
—
(1,537,940)
—
—%
(24.4)%
—%Covid Stand Strong Loan
Repaym
4925 Wm Contract Fees
Ab939
256,928 200,000 200,000 — —%
101 - General Fund Total
120 - Employee Benefits
120,219,178 111,199,088 139,218,665 28,019,577 25.2%
4199 Inter-Fund Transfers In 111,722
111,722
90,473
90,473
—
—
(90,473)
(90,473)
(100.0)%
(100.0)%120 - Employee Benefits Total
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan

Revenues 43
Citywide Revenue Detail
Citywide Revenues by Fund and Object Code
FY 2025
Revised FY 2026 BudgetClassification FY 2024 Actuals Difference % Change 141 - Equipment Replacement
4199 Inter-Fund Transfers In 233,980
233,980
—
—
—
—
—
—
—%
—%141 - Equipment Replacement Total
General Funds Total 120,564,881 111,289,561 139,218,665 27,929,104 25.1% Internal Service Funds
111 - Fleet ISF
4199
4405
4950
Inter-Fund Transfers In
Sale Of Surplus Property
ISF Cost Allocation
727,204
113,376
597,470
70,698
—
—
(597,470)
(70,698)
(100.0)%
(100.0)%
152.3%

78.5%
1,869,589
2,710,168
1,616,490
2,284,657
4,077,606
4,07 ,606
2,461,116
1,792,949111 - Fleet ISF Total
112 - Information Technology ISF
4199
4950
Inter-Fund Transfers In
ISF Cost Allocation
1,857,187
4,007,252
5,864,439
1,643,114
4,007,252
5,650, 66
1,079, 79
7,767,959
8,847,938
(563,135)
3,760,707
3,197,571
(34.3)%

93.8%

56.6%112 - Information Technology ISF
Total
113 - General Liability ISF
4199
4900
4950
Inter-Fund Transfers In
Miscellaneous
1,238,339
2,009
4,837,
6,
9,402
—
739,814
—
160,412
—

27.7%
—%
ISF Cost Allocation 4, 7,194
5,4 6,596
351,620
7,173,743
7,913,557
20,839,101
2,336,549
2,496,961
7,487,481

48.3%

46.1%

56.1%
113 - General Liability ISF Total
Internal Service Funds Total
Special Revenue Funds
14,
200 - La County Grants - Other
4998 Grant Revenue —
—
480,000
480,000
—
—
(480,000)
(480,000)
(100.0)%
(100.0)%200 - La County Grants - Other
Total
201 - Aqmd Grants
4998 Grant Revenue —
—
99,810
99,810
—
—
(99,810)
(99,810)
(100.0)%
(100.0)%201 - Aqmd Grants Total
202 - Measure H
4998 Grant Revenue 2,163,636
2,163,636
3,956,769
3,956,769
—
—
(3,956,769)
(3,956,769)
(100.0)%
(100.0)%202 - Measure H Total
203 - Park Bond
4610
4814
Licenses & Permits
Impact Fee - Dwelling Unit
(58,896)
86,576
27,680
40,000
—
—
200,000
200,000
(40,000)
200,000
160,000
(100.0)%
—%
203 - Park Bond Total
210 - Measure A
40,000 400.0%
4998 Grant Revenue —
—
2,706,731
2,706,731
—
—
(2,706,731)
(2,706,731)
(100.0)%
(100.0)%210 - Measure A Total
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan

44 Revenues
Citywide Revenue Detail
Citywide Revenues by Fund and Object Code
FY 2025
Classification
211 - Measure M
FY 2024 Actuals
3,261,854
Revised FY 2026 Budget Difference
(131,100)
% Change
(3.7)%4125 Lacmta Local Return
Revenue
3,569,278 3,438,178
4400
4998
Interest Income
Grant Revenue
70,393
—
10,000
744,292
10,000
—
—
(744,292)
(875,392)
—%
(100.0)%
(20.2)%211 - Measure M Total 3,332,247 4,323,570 3,448,178 212 - Measure R - Highway
4998 Grant Revenue 5,957,646
5,957,646
26,713,998
26,713,998
10,742,801
10,742,801
(15,971,197)
(15,971,197)
(59.8)%
(59.8)%212 - Measure R - Highway Total
213 - Metro - Local
4199
4998
Inter-Fund Transfers In
Grant Revenue
49,595
1,859,990
1,909,585
—
1,460,390
1,460,390
—
1,21 792
1,217,79
—
(242,598)
(242,598)
—%
(16.6)%
(16.6)%213 - Metro - Local Total
214 - Gas Tax
4135
4199
4514
4916
Gas Tax Revenue 4,790,932
5,869,807
2,076
4,709,7 6
10,018,879
1,032
4,867,023
9,768,029
—
157,297
(250,850)
(1,032)

3.3%
(2.5)%Inter-Fund Transfers In
Pw Other Reimbursements
Overhead Reimbursement
(100.0)%
(100.0)%
(0.6)%
110 40 — (240)
214 - Gas Tax Total
215 - Gas Tax - Sb 1
10,662, 14, 9,877 14,635,052 (94,825)
4130 Road & Rehab
Maintenance
4, 276,849 4,593,458 316,609 7.4%
4400 Interest Income 152,0
,755
— — — —%
215 - Gas Tax - Sb 1 Total
216 - Tda 3
4,276,849 4,593,458 316,609 7.4%
4126 Tda Article 3 190,039
190,039
204,932
204,932
178,032
178,032
(26,900)
(26,900)
(13.1)%
(13.1)%216 - Tda 3 Total
217 - Tda 8
4127
4199
4400
Tda Article 8 21,042,869
54,124
12,071,326 10,663,722 (1,407,604) (11.7)%
—%Inter-Fund Transfers In
Interest Income
—
—
—
—
—
—(22,325) —%
217 - Tda 8 Total 21,074,668 12,071,326 10,663,722 (1,407,604) (11.7)% 218 - Proposition A
4125 Lacmta Local Return
Revenue
4,644,715 5,302,428 4,876,484 (425,944) (8.0)%
4199
4400
Inter-Fund Transfers In
Interest Income
65,091
174,446
—
14,040
—
14,040
—
—
—%
—%
218 - Proposition A Total 4,884,252 5,316,468 4,890,524 (425,944) (8.0)% City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan

Revenues 45
Citywide Revenue Detail
Citywide Revenues by Fund and Object Code
FY 2025
Revised FY 2026 BudgetClassification FY 2024 Actuals Difference % Change 219 - Proposition B
4400 Interest Income 144
144
—
—
—
—
—
—
—%
—%219 - Proposition B Total
220 - Proposition C
4125 Lacmta Local Return
Revenue
3,852,684 4,199,151 4,044,915 (154,236) (3.7)%
4199
4400
Inter-Fund Transfers In
Interest Income
19,802
248,552
—
18,000
—
18,000
—
—
—%
—%
220 - Proposition C Total 4,121,038 4,217,151 4,062,915 (154,236) (3.7)% 222 - Surface Transportation Program
4998 Grant Revenue 628,184
628,184
682,900
682,900
6,562 (636,338)
(636,338)
(93.2)%
(93.2)%222 - Surface Transportation
Program Total
4 562
223 - Office Of Traffic Safety (Ots)
4998 Grant Revenue 16,455
16,455
61, 50
61,250
—
—
(61,250)
(61,250)
(100.0)%
(100.0)%223 - Office Of Traffic Safety (Ots)
Total
224 - Recycling
4400
4998
Interest Income
Grant Revenue
(620)
22 —
6 8,975
65 ,975
—
—
—
—
(658,975)
(658,975)
—%
(100.0)%
(100.0)%224 - Recycling Total
225 - Measure R
4125 Lacmta Local Return
Revenue
,888,6 9 3,149,363 3,033,686 (115,677) (3.7)%
4199
4400
Inter-Fund Transfers In
Interest Income
,871
0,374
—
20,500
—
20,500
—
—
—%
—%
225 - Measure R Total
227 - Measure M - Msp
,501,854 3,169,863 3,054,186 (115,677) (3.6)%
4199
4998
Inter-Fund Transfers In
Grant Revenue
26,184
920,652
946,836
—
—
—
—
—
—
—
—
—
—%
—%
—%227 - Measure M - Msp Total
230 - State Grants - Other
4199
4998
4999
Inter-Fund Transfers In
Grant Revenue
217,469
732,436
0 —
22,771,287
—
—
1,619,656
—
—
(21,151,631)
—
—%
(92.9)%
—%Miscellaneous Revenue
230 - State Grants - Other Total
300 - Federal Grants - Other
949,906 22,771,287 1,619,656 (21,151,631) (92.9)%
4199
4998
Inter-Fund Transfers In
Grant Revenue
2,416,225
6,503,969
8,920,194
—
7,753,338
7,753,338
—
427,420
427,420
—
(7,325,918)
(7,325,918)
—%
(94.5)%
(94.5)%300 - Federal Grants - Other Total
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan

46 Revenues
Citywide Revenue Detail
Citywide Revenues by Fund and Object Code
FY 2025
Revised FY 2026 BudgetClassification
301 - Traffic Safety
FY 2024 Actuals Difference % Change
4303
4900
Code Enforcement Fines
Miscellaneous
96,542
36,484
160,000
100,000
260,000
—
—
—
(160,000)
(100,000)
(260,000)
(100.0)%
(100.0)%
(100.0)%301 - Traffic Safety Total
310 - Cdbg
133,025
4199
4998
Inter-Fund Transfers In
Grant Revenue
671
3,612,730
3,613,401
—
5,228,911
5,228,911
—
1,582,198
1,582,198
—
(3,646,713)
(3,646,713)
—%
(69.7)%
(69.7)%310 - Cdbg Total
313 - Home Grant
4998 Grant Revenue 1,286,043
1,286,043
2,000,000
2,000,000
65 ,727
6,727
(1,343,273)
(1,343,273)
(67.2)%
(67.2)%313 - Home Grant Total
424 - Recycled Water Fund
4199
4628
Inter-Fund Transfers In
Recycled Water Sales
—
115,233
115,233
194,486
125, 00
319,48
991,351
150,000
796,865
25,000
409.7%

20.0%
424 - Recycled Water Fund Total
601 - Avaqmd
1,141,351 821,865 257.2%
4900
4999
Miscellaneous 1,075,538
—
— 1,448,219
—
1,448,219
(1,029,244)
418,975
—%
(100.0)%

40.7%
Miscellaneous Revenue 1 ,244
601 - Avaqmd Total 1,07 1, 9,244 1,448,219
650 - Antelope Valley Fair
4900 Miscellaneous —
—
—
—
235,027
235,027
235,027
235,027
—%
—%650 - Antelope Valley Fair Total
850 - Cfd 21-1 Public Services
4101 Property Taxes - Others 250) 5,000
5,000
30,000
30,000
25,000
25,000
500.0%
500.0%850 - Cfd 21-1 Public Services
Total
(250)
854 - Cfd 91-2 Lanc Business Park
4820 Assessment Revenue 42,561
42,561
—
—
—
—
—
—
—%
—%854 - Cfd 91-2 Lanc Business Park
Total
Special Revenue Funds Total
Developer Fee Funds
80,481,909 124,538,125 64,873,821 (59,664,305) (47.9)%
410 - Signal Developer Fees
4812 Impact Fee - Traffic Signal 219,843
219,843
84,000
84,000
150,000
150,000
66,000
66,000

78.6%

78.6%410 - Signal Developer Fees Total
411 - Drainage Developer Fees
4813 Impact Fee - Planned Loc
Drnge
255,056
255,056
450,000
450,000
400,000
400,000
(50,000)
(50,000)
(11.1)%
(11.1)%411 - Drainage Developer Fees
Total
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan

Revenues 47
Citywide Revenue Detail
Citywide Revenues by Fund and Object Code
FY 2025
Revised FY 2026 BudgetClassification FY 2024 Actuals Difference % Change 412 - Biological Impact Fees
4810 Impact Fee Revenue 119,883
119,883
300,000
300,000
300,000
300,000
—
—
—%
—%412 - Biological Impact Fees Total
413 - Urban Structures Impact Fee
4199
4810
4815
Inter-Fund Transfers In
Impact Fee Revenue
Impact Fee - Park Dev
8,737
36,418
—
—
—
—
—
—
—
—
—
—
—
—
—%
—%
—%
—%
171,735
216,890413 - Urban Structures Impact Fee
Total
414 - Traffic Impact Fees
4811 Impact Fee - Traffic 357,877
357,877
200,000
200,000
0,000 (100,000)
(100,000)
(50.0)%
(50.0)%414 - Traffic Impact Fees Total 10 000
415 - Vehicle Miles Trvld Impact Fee
4810 Impact Fee Revenue 254,550
254,550
—
—
70,000
70,000
70,000
70,000
—%
—%415 - Vehicle Miles Trvld Impact
Fee Total
416 - Zero Net Energy (Solar)
4101 Property Taxes - Others 10,680
10,680
1,4
—
—
—
—
—%
—%416 - Zero Net Energy (Solar) Total
Developer Fee Funds Total
—
1,0 4,000 1,020,000 (14,000) (1.4)%
Lancaster Housing Authority
314 - Low-Moderate Income Housing
4199
4402
Inter-Fund Transfers In 49,30
—
— —
—
— —%
Former Ed Land Renta
Income
25,628 (25,628) (100.0)%
4404
4406
4411
4900
Interest - Unrealized
Gain On Assets
Leases - Land
29,780
2,448,984
14,345
—
10,000
—
—
100,000
135,000
15,000
—
90,000
—%
900.0%
—%135,000
(35,000)
164,372
Miscellaneous 142,813 50,000
85,628
(70.0)%
192.0%314 - Low-Moderate Income
Housing Total
2,685,228 250,000
Lancaster Housing Authority Total
Maintenance Funds
2,685,228 85,628 250,000 164,372 192.0%
420 - Sewer Maintenance District
4101
4609
4612
Property Taxes - Others
Inspection Fees
4,492,009
1,353
4,400,000
700
4,492,000
—
92,000
(700)

2.1%
(100.0)%
(50.0)%Developer In-Lieu
Payments Rev
34,116 160,000 80,000 (80,000)
4613
4614
4615
Fog Application Fee
Fog Annual Fee
10,422
99,217
1,630
6,500
104,000
1,200
10,500
117,604
1,750
4,000
13,604
550

61.5%

13.1%

45.8%Fog - Plan Review
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan

48 Revenues
Citywide Revenue Detail
Citywide Revenues by Fund and Object Code
FY 2025
Classification FY 2024 Actuals Revised FY 2026 Budget Difference 100,000
60,000
—
% Change
—%4820
4821
4900
4999
Assessment Revenue
First Year Assessments
Miscellaneous
113,978 —
—
100,000
60,000
—
—
103
—%
— —%
Miscellaneous Revenue — 1,000
4,673,400
— (1,000)
188,454
(100.0)%

4.0%420 - Sewer Maintenance District
Total
4,752,828 4,861,854
421 - Landscape Maintenance District
4101
4199
4612
Property Taxes - Others
Inter-Fund Transfers In
2,136,781
—
1,950,000
929,108
—
2,089,708
1,391,650
12,000
139,708
462,542
12,000

7.2%

49.8%
—%Developer In-Lieu
Payments Rev
20,310
4900 Miscellaneous 525 — — — —%
421 - Landscape Maintenance
District Total
2,157,617 2,879,108 3,493,3 8 614,250 21.3%
422 - Lighting Maintenance District
4101
4400
4612
Property Taxes - Others
Interest Income
6,491,862
(901)
5,750,00 6,581,220
—
831,220
—

14.5%
—%—
Developer In-Lieu
Payments Rev
17,974 00 30,000 (48,000) (61.5)%
4727 Insurance For Facility
Rental
— — — —%
4820
4821
Assessment Revenue
First Year Assessments
—
—
—
40,000
—
40,000
—%
—%—
422 - Lighting Maintenance Distric
Total
19,04 5,828,000 6,651,220 823,220 14.1%
423 - Drainage Maint District
4101
4199
4612
Property Taxes - Others
Inter-Fund Transfers In
12,224
—
2,038,000
—
2,260,324
301,312
45,000
222,324
301,312
(50,000)

10.9%
—%
Developer In-Lieu
Payments Rev
41,847 95,000 (52.6)%
4820
4821
Assessment Revenue
First Year Assessments
134,055
—
—
—
—
60,000
—
60,000
—%
—%
423 - Drainage Maint District Total
Maintenance Funds Total
Enterprise Funds
2,388,127
15,917,614
2,133,000
15,513,508
2,666,636
17,673,068
533,636
2,159,560

25.0%

13.9%
500 - Lancaster Power Authority
4400
4922
Interest Income (2,928)
—
— —
—
— —%
Lce Energy Generation
Rev
1,911,335 (1,911,335) (100.0)%
4927 Power Purchase Revenue 1,725,547
1,722,620
— 1,600,000
1,600,000
1,600,000
(311,335)
—%
500 - Lancaster Power Authority
Total
1,911,335 (16.3)%
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan

Revenues 49
Citywide Revenue Detail
Citywide Revenues by Fund and Object Code
FY 2025
Revised FY 2026 BudgetClassification FY 2024 Actuals Difference % Change 501 - Lancaster Choice Energy
4400
4712
4922
Interest Income 368,695
3,015
—
—
—
—
—
—
—%
—%Donation Revenue
Lce Energy Generation
Rev
81,418,147 73,755,605 82,468,568 8,712,963 11.8%
4923 S-Power Generation
Revenue
454,885 1,005,600 — (1,005,600) (100.0)%
4924
4926
4928
4929
Ev Charging Station 47,997
77,821
85,410
4,155
32,000
—
50,000
73,620
—
18,000
73,620
—

56.3%
—%Lce Smart Choice Revenue
Pma Revenue-Residential — —%
Psa Rev-Resdntl Pe
Powerwall
— — — —%
4930
4999
Psa Rev-Resdntl Pe Energy
Miscellaneous Revenue
3,422
—
—
20,000
—
—
—
(20,000)
—%
(100.0)%

10.4%501 - Lancaster Choice Energy
Total
82,463,547 74,813, 05 82,592,188 7,778,983
Enterprise Funds Total 84,186,166
4,572,
76,724,540 84,192,188 7,467,648 9.7%
Lancaster Finance Authority
530 - Lancaster Financing Authority
4199
4400
4914
4998
Inter-Fund Transfers In
Interest Income
3, 3,681
2 5,000
185,160
—
7,363,554
215,000
—
3,809,873
—
107.2%
—%
Other Financing Sources
Grant Revenue
(185,160)
—
(100.0)%
—%172 48
39,707
—
530 - Lancaster Financing Author
Total
3,953,841 7,578,554 3,624,713 91.7%
Lancaster Finance Authority Total ,707 3,953,841 7,578,554 3,624,713 91.7% (3.1)%Depart
ment
Total
462,433 346,490,823 335,645,396 (10,845,427)
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan

50 Revenues
Citywide Revenue Detail
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan

Expenditures

52 Expenditures
Citywide Expenditure Summary
Citywide Expenditure Summary
Citywide Expenditure by Category
FY 2025
Classification FY 2024 Actuals
57,604,189
184,042,434
28,762,784
57,901,383
Revised FY 2026 Budget Difference
10,391,325
20,057,365
(747,995)
% Change

18.9%Salary and Benefits
Operating Expenses
Sheriff Contract
54,905,077 65,296,401
172,884,119
28,324,959
152,826,753
29,072,954
222,207,116

13.1%
(2.6)%
Debt Service & Capital
Outlay
15,388,689 (206,818,427) (93.1)%
Transfers Out 20,965,238 18,600,465 21,635,688 3,035,223 16.3% Total 349,276,028 477,612,365 303,529,856 (174,082,509) (36.4)% Citywide Expenditure Detail Summary
FY 2025
Revis d FY 2026 BudgetClassification
101 - General Fund
FY 2024 Actuals Difference % Change
1000 - City Administration
Salary and Benefits
5101
5103
5104
5201
5202
5203
Full-Time Salaries
Over-Time Salaries
Temporary Salaries
Health/Dental Insurance
Life Insurance
781,721 96
2,000
0,000
124,269
—
1,152,309
—
312,813
(2,000)
15,000
52,034
3,142

37.3%
(100.0)%

16.7%

41.9%
—%
105,000
176,304
3,142
2 1 40
206Accidental Death
Dismember
— 306 306 —%
5204
5205
5206
5208
5209
5211
5212
5214
LT/ST Disability ,193
12,429
238,318
25,866
53,143
23,452
3,440
—
—
3,799
16,708
373,571
50,419
78,600
30,920
4,609
3,799
16,708
127,220
13,649
15,213
30,920
4,609
—%
—%FICA/Medicare
CalPERS Retirement
Workers' Compensation
Deferred Compensation
Retiree Health Savings
Unemployment
246,351
36,770
63,387
—

51.6%

37.1%

24.0%
—%
— —%
Fringe Benefits — 20,580
1,422,852
— (20,580)
572,834
(100.0)%

40.3%1,326,360 1,995,686
Operating Expenses
5310 Operating Materials &
Supplies
2,202 3,500 3,500 — —%
5311
5312
5314
5316
Postage 44
36,521
—
1,350
53,000
84 350
42,600
1,104
—
(1,000)
(10,400)
1,020
(74.1)%
(19.6)%Special Activity Supplies
Fuel 1,214.4%
(100.0)%Emergency Supplies 81,857 165,971 (165,971)
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan

Expenditures 53
Citywide Expenditure Summary
FY 2025
Classification FY 2024 Actuals
32,276
226
Revised FY 2026 Budget Difference
70,000
% Change
—%5319
5321
5350
5360
5400
5409
5710
Donations Expense
Vehicle Operations
Non-Capital Equipment
Computers Hardware
Dues & Memberships
General Liability
—
226
70,000
7,682 7,456 3,299.2%
(100.0)%
293.9%
(35.5)%

33.8%
— 54,000
138,937
173,600
112,653
989,860
— (54,000)
408,308
(61,600)
38,121
136,549
138,497
112,653
378,094
547,245
112,000
150,774
650,000Professional/Technical
Service
(339,860) (34.3)%
5720
5725
5730
5790
Advertising 1,417
157,840
155
13,500
255,512
215
3,500
150,000
215
(10,000)
(105,512)
—
(74.1)%
(41.3)%
—%
Sponsorship Expense
Printing/Binding
Repair & Maintenance
Services
— 8,180 180 — —%
5900
5910
Meetings & Conferences 32,968
48,243
24,19 20,000
26,480
(4,195) (17.3)%
(76.5)%Travel/Mileage
Reimbursement
112, 11 (86,331)
5920 Training —
1,159,540
2,485,900
6,000
95 6,000
1,799,630
3,795,317
—
(313,964)
258,870
—%
(14.9)%

7.3%1000 - City Administration Total
1020 - Emergency Management
Salary and Benefits
3 ,447
5101
5201
5202
5203
Full-Time Salaries
Health/Dental Insurance
Life Insurance
—
—
—
—
—
—
—
—
125,236
28,782
138
125,236
28,782
138
—%
—%
—%
—%Accidental Death
Dismember
32 32
5204
5205
5206
5208
5209
5211
5212
LT/ST Disability —
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
515
1,816
40,601
5,485
6,262
2,100
501
515
1,816
40,601
5,485
6,262
2,100
501
—%
—%
—%
—%
—%
—%
—%
—%
FICA/Medicare
CalPERS Retirement
Workers' Compensation
Deferred Compensation
Retiree Health Savings
Unemployment
211,467 211,467
Operating Expenses
5310 Operating Materials &
Supplies
— — 9,600 9,600 —%
5312
5316
5360
5371
Special Activity Supplies
Emergency Supplies
Computers Hardware
Radio Communications
—
—
—
—
—
—
—
—
20,300
64,000
280,113
24,000
20,300
64,000
280,113
24,000
—%
—%
—%
—%
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan

54 Expenditures
Citywide Expenditure Summary
FY 2025
Classification FY 2024 Actuals Revised FY 2026 Budget Difference 1,575
% Change
—%5400
5409
5710
Dues & Memberships
General Liability
—
—
—
—
—
—
1,575
20,103 20,103
339,000
—%
Professional/Technical
Service
339,000 —%
5720
5900
5910
Advertising —
—
—
—
—
—
8,000
8,000
8,000
8,000
—%
—%
—%
Meetings & Conferences
Travel/Mileage
Reimbursement
20,000 20,000
5920 Training —
—
—
—
—
—
2,000
796,691
2,000
796,691
—%
—%
—%1020 - Emergency Management
Total
1,0 8,158 1,008,158
1030 - Economic Develoment
Salary and Benefits
5101
5104
5201
5202
5203
Full-Time Salaries
Temporary Salaries
Health/Dental Insurance
Life Insurance
—
—
—
—
—
— 241,287
43,000
38,947
266
241,287
43,000
38,947
266
—%
—%
—%
—%
—%
—
—
—Accidental Death
Dismember
61 61
5204
5205
5206
5208
5209
5211
5212
LT/ST Disability —
—
—
—
—
—
—
—
992
3,499
992
3,499
—%
—%
—%
—%
—%
—%
—%
—%
FICA/Medicare
CalPERS Retirement
Workers' Compensatio
Deferred Compensatio
Retiree Health Savings
Unemployment
—
—
—
—
—
—
78,224
10,568
12,064
7,779
78,224
10,568
12,064
7,779
965 965
437,651 437,651
Operating Expenses
5310 Operating Materials &
Supplies
— — 107,500 107,500 —%
5311
5312
5360
5400
5409
5414
5710
Postage —
—
—
—
—
—
—
—
—
—
—
—
—
—
1,120
900,000
523,729
372,269
54,455
1,120
900,000
523,729
372,269
54,455
—%
—%
—%
—%
—%
—%
—%
Special Activity Supplies
Computers Hardware
Dues & Memberships
General Liability
Property Tax On Land 5,000 5,000
Professional/Technical
Service
465,000 465,000
5725 Sponsorship Expense — — 7,500 7,500 —%
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan

Expenditures 55
Citywide Expenditure Summary
FY 2025
Classification FY 2024 Actuals
—
Revised FY 2026 Budget Difference
45,000
% Change
—%5910 Travel/Mileage
Reimbursement
— 45,000
—
—
—
—
2,481,573
2,919,224
2,481,573
2,919,224
—%
—%1030 - Economic Develoment Total
1040 - Film
Salary and Benefits
5101
5201
5202
5203
Full-Time Salaries
Health/Dental Insurance
Life Insurance
—
—
—
—
—
—
—
—
125,236
20,578
138
125,236
20,578
138
—%
—%
—%
—%Accidental Death
Dismember
32 32
5204
5205
5206
5208
5209
5210
5211
5212
LT/ST Disability —
—
—
—
—
—
—
—
—
—
—
—
—
—
,391
1,8 6
40,601
5,485
6,262
1,080
3,000
501
1,391
1,816
40,601
5,485
6,262
1,080
3,000
501
—%
—%
—%
—%
—%
—%
—%
—%
—%
FICA/Medicare
CalPERS Retirement
Workers' Compensation
Deferred Compensation
H.S.A. Contribution
Retiree Health Savings
Unemployment —
— 206,119 206,119
Operating Expenses
5312
5400
5409
5710
Special Activity Supplies — —
—
—
—
32,250
1,950
32,250
1,950
—%
—%
—%
—%
Dues & Memberships
General Liability —
—
20,103
7,000
20,103
7,000Professional/Technical
Service
5910 Travel/Mileage
Reimbursement
— — 9,000 9,000 —%
—
—
—
—
70,303 70,303 —%
—%1040 - Film Total
1100 - City Council
Salary and Benefits
276,423 276,423
5105
5201
5202
5203
Salaries- Other 44,700
274,388
425
42,300
234,131
—
136,500
251,811
552
94,200
17,680
552
222.7%

7.6%
—%
Health/Dental Insurance
Life Insurance
Accidental Death
Dismember
83 — 126 126 —%
5205
5206
5208
5212
FICA/Medicare 1,263
12,722
2,161
318
—
14,258
3,692
—
1,196
—
1,196
(14,258)
11,846
3,614
—%
(100.0)%
320.9%
—%
CalPERS Retirement
Workers' Compensation
Unemployment
15,538
3,614
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan

56 Expenditures
Citywide Expenditure Summary
FY 2025
Classification
Fringe Benefits
FY 2024 Actuals Revised FY 2026 Budget Difference
(2,352)
% Change
(100.0)%

37.9%
5214 — 2,352 —
336,058 296,733 409,337 112,604
Operating Expenses
5310 Operating Materials &
Supplies
3,993 5,000 3,000 (2,000) (40.0)%
5311
5312
5314
5321
5400
5710
Postage 455
81,853
2,345
550
68,203
335
550
235,000
2,208
—
166,797
1,873
—%
244.6%
559.2%
1,433.4%

18.2%
Special Activity Supplies
Fuel
Vehicle Operations
Dues & Memberships
1,002 1,002 15,364
13,000
5,000
14,362
2,0002,187 11,000
375,047Professional/Technical
Service
341,012 (47) (0.0)%
5720
5725
5730
5740
5790
Advertising 13,553 72,000
—
167,0 0
100,000
554
95,000
100,000
(0)
131.9%
—%Sponsorship Expense
Printing/Binding
Legal Services
—
158 54 (0.0)%

22.2%
(100.0)%
1,064,441
—
900,000
8,978
1,100,000
—
200,000
(8,978)Repair & Maintenance
Services
5801
5900
5910
Telephone 6,000 ,000
3,000
12,000
3,000
6,000
—
100.0%
—%Meetings & Conferences
Travel/Mileage
Reimbursement
2 ,839 20,000 (3,839) (16.1)%
5920 Training —
32,084
,143
2,005
1,477,513
1,774,246
2,500
2,049,177
2,458,514
495
571,663
684,267

24.7%

38.7%

38.6%1100 - City Council Total
1200 - City Clerk
Salary and Benefits
5101
5103
5104
5201
5202
5203
Full-Time Salaries
Over-Time Salaries
Temporary Salaries
Health/Dental Insurance
Life Insurance
415,344
—
559,362
750
476,069
—
(83,293)
(750)
(14.9)%
(100.0)%
(23.8)%
(2.4)%
—%
69,654
77,341
619
63,040
90,000
—
48,040
87,877
566
(15,000)
(2,123)
566
Accidental Death
Dismember
122 — 129 129 —%
5204
5205
5206
5208
5209
5211
5212
LT/ST Disability 1,798
6,994
—
—
1,825
6,903
1,825
6,903
—%
—%FICA/Medicare
CalPERS Retirement
Workers' Compensation
Deferred Compensation
Retiree Health Savings
Unemployment
126,577
14,125
19,865
12,668
1,940
164,210
24,500
42,210
—
154,338
20,852
23,803
13,308
1,904
(9,872)
(3,648)
(18,407)
13,308
1,904
(6.0)%
(14.9)%
(43.6)%
—%
— —%
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan

Expenditures 57
Citywide Expenditure Summary
FY 2025
Classification
Fringe Benefits
FY 2024 Actuals
—
Revised FY 2026 Budget Difference
(13,834)
% Change
(100.0)%
(12.8)%
5214 13,834 —
747,046 957,906 835,616 (122,290)
Operating Expenses
5310 Operating Materials &
Supplies
1,970 4,975 6,975 2,000 40.2%
5311
5313
5360
5400
5409
5600
5710
Postage —
395,808
69,563
850
150
450,000
69,563
859
150
620,000
342,596
859
—
170,000
273,033
—
—%

37.8%
392.5%
—%
Elections Expense
Computers Hardware
Dues & Memberships
General Liability
Misc Expenses
77,709
—
77,709
11,953
130,000
80,423
—
2,714 3.5%
(11,953)
40,000
(100.0)%

30.8%Professional/Technical
Service
18,363 17 000
5720
5730
5900
5910
Advertising 28,451
—
85,00
53 60,000
353
(25,000)
—
(29.4)%
—%Printing/Binding
Meetings & Conferences 3,192
—
8,300
270
8,000
270
(300)
—
(3.6)%
—%Travel/Mileage
Reimbursement
5920 Training 281 500
8 9,632
500
1,290,127
2,125,743
—
450,495
328,205
—%

53.7%

18.3%
59 11200 - City Clerk Total
1300 - Legal Services
Salary and Benefits
1,79 ,538
5101
5201
5202
5203
Full-Time Salaries
Health/Dental Insurance
Life Insurance
0,955
690
12 196,429
18,000
—
—
—
—
—
(196,429)
(18,000)
—
(100.0)%
(100.0)%
—%
Accidental Death
Dismember
2 — — —%
5204
5205
5206
5208
5209
5211
5212
5214
LT/ST Disability 32
163
—
—
—
—
—
—
—
—
—
—
—
—
—
—%
—%FICA/Medicare
CalPERS Retirement
Workers' Compensation
Deferred Compensation
Retiree Health Savings
Unemployment
3,327
304
57,665
8,604
15,850
—
(57,665)
(8,604)
(15,850)
—
(100.0)%
(100.0)%
(100.0)%
—%
548
344
46 — — —%
Fringe Benefits — 4,730
301,278
(4,730)
(301,278)
(100.0)%
(100.0)%16,421
Operating Expenses
5310 Operating Materials & —
—
750
500
100
100
(650)
(400)
(86.7)%
(80.0)%
Supplies
5311 Postage
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan

58 Expenditures
Citywide Expenditure Summary
FY 2025
Classification FY 2024 Actuals Revised FY 2026 Budget Difference 1,481
% Change

7.6%5360
5400
5409
5710
Computers Hardware
Dues & Memberships
General Liability
19,423
1,078
19,423
2,500
20,904
— (2,500) (100.0)%
(83.8)%
(45.5)%
16,927
10,679
16,927
91,744
2,748
50,000
(14,179)
(41,744)Professional/Technical
Service
5740
5900
5910
Legal Services 14,256
—
59,256
1,000
1,000
50,000
—
(9,256)
(1,000)
(1,000)
(15.6)%
(100.0)%
(100.0)%
Meetings & Conferences
Travel/Mileage
Reimbursement
333 —
62,696
79,117
193,100
494,378
123,852
1 3,852
(69,248) (35.9)%
(74.9)%1300 - Legal Services Total
1400 - Human Resources
Salary and Benefits
(370,526)
5101
5104
5201
5202
5203
Full-Time Salaries
Temporary Salaries
Health/Dental Insurance
Life Insurance
1,046,333
123,810
170,626
1,455
1,015,59
120, 00
171,000
—
1,217,989
100,000
240,466
1,428
202,392
(20,000)
69,466
1,428

19.9%
(16.7)%

40.6%
—%
Accidental Death
Dismember
288 326 326 —%
5204
5205
5206
5208
5209
5211
5212
5214
LT/ST Disability —
—
5,820
17,661
394,864
53,269
60,809
30,959
4,872
5,820
17,661
96,719
8,786
—%
—%FICA/Medicare
CalPERS Retirement
Workers' Compensation
Deferred Compensatio
Retiree Health Savings
Unemployment
3 6
35,8 8
2,314
,890
298,145
44,483
74,658
—

32.4%

19.8%
(18.5)%
—%
(13,849)
30,959
4,8724,787
—
— —%
Fringe Benefits 26,533
1,750,416
— (26,533)
378,047
(100.0)%

21.6%1,824,321 2,128,463
Operating Expenses
5310 Operating Materials &
Supplies
8,720 10,000 10,000 — —%
5311
5312
5350
5360
5400
5409
5412
5600
5710
Postage 338
73,125
7,195
250
94,312
7,195
250
50,000
—
—
(44,312)
(7,195)
641,488
(5,000)
63,114
62,390
(4,864)
(68,175)
—%
(47.0)%
(100.0)%
553.7%
(45.5)%

37.1%
Special Activity Supplies
Non-Capital Equipment
Computers Hardware
Dues & Memberships
General Liability
Recruitment Expense
Misc Expenses
115,854
4,872
115,854
11,000
170,336
51,810
4,864
757,342
6,000
170,336
36,912
—
233,450
114,200
—
120.4%
(100.0)%
(13.6)%Professional/Technical
Service
297,413 502,175 434,000
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan

Expenditures 59
Citywide Expenditure Summary
FY 2025
Classification FY 2024 Actuals Revised FY 2026 Budget Difference 1,600
944
% Change
400.0%

23.3%
—%
5730
5900
5910
Printing/Binding —
3,171
459
400
4,056
—
2,000
5,000
—
Meetings & Conferences
Travel/Mileage
Reimbursement
—
5911
5920
5930
Tuition Reimbursement
Training
25,631
55,668
—
41,414
50,000
50,000
25,000
8,586
(25,000)
—

20.7%
(50.0)%
—%Publications/Journals 5,000 5,000
799,694
2,624,015
1,068,664
2,819,080
1,692,242
3,820,705
623,578
1,001,625

58.4%

35.5%1400 - Human Resources Total
1500 - Communications
Salary and Benefits
5101
5104
5201
5202
5203
Full-Time Salaries
Temporary Salaries
Health/Dental Insurance
Life Insurance
547,395
113,293
93,813
730
565,723
100,734
90,0 0
—
76 606
133,00
137,114
845
199,883
32,266
47,114
845

35.3%

32.0%

52.3%
—%
Accidental Death
Dismember
144 — 193 193 —%
5204
5205
5206
5208
5209
5211
5212
5214
LT/ST Disability 2,442
9,601
1 3,136
11,101
248,204
33,507
38,250
21,696
3,062
3,136
11,101
82,127
8,728
—%
—%FICA/Medicare —
1 6,077
24,779
41,978
—
CalPERS Retirement
Workers' Compensation
Deferred Compensation
Retiree Health Savings
Unemployment

49.5%

35.2%
(8.9)%
—%
2 70
15,98
,673
(3,728)
21,696
3,062— —%
Fringe Benefits — 14,017
1,003,308
— (14,017)
392,407
(100.0)%

39.1%001,581 1,395,715
Operating Expenses
5310 Operating Materials &
Supplies
7,012 7,000 3,000 (4,000) (57.1)%
5311
5312
5350
5360
5400
5409
5710
Postage 47,364
21,546
—
85,000
39,255
61,559
79,110
23,564
77,692
433,880
85,000
50,295
—
11,040
(27,600)
189,444
7,400
—%

28.1%
(44.8)%
239.5%

31.4%

55.3%

32.8%
Special Activity Supplies
Non-Capital Equipment
Computers Hardware
Dues & Memberships
General Liability
33,959
79,110
22,697
77,692
256,599
268,554
30,964
120,619
576,365
42,927
142,485Professional/Technical
Service
5720
5730
5910
Advertising 52,212
222,499
12,945
126,990
555,337
19,856
200,000
281,737
15,000
73,010
(273,600)
(4,856)

57.5%
(49.3)%
(24.5)%
Printing/Binding
Travel/Mileage
Reimbursement
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan

60 Expenditures
Citywide Expenditure Summary
FY 2025
Classification
Training
FY 2024 Actuals Revised FY 2026 Budget Difference
(5,000)
% Change
(33.3)%

9.9%
5920 — 15,000 10,000
799,675 1,524,243 1,675,494 151,251
Transfers Out
6999 Inter-Fund Transfers Out 84,663
84,663
84,663
84,663
—
—
(84,663)
(84,663)
458,994
(100.0)%
(100.0)%

17.6%1500 - Communications Total
1510 - Lancaster TV
1,885,920 2,612,214 3,071,209
Salary and Benefits
5104
5205
5206
5208
5212
Temporary Salaries
FICA/Medicare
60,474
877
58,200
—
58,200
—
—
—
—
—
—
—
—%
—%
—%
—%
—%
—%
CalPERS Retirement
Workers' Compensation
Unemployment
11,851
1,832
242
— —
— —
— —
75,276 58, 00 58,200
Operating Expenses
5310 Operating Materials &
Supplies
66 — — — —%
5312
5341
5350
5360
5370
5400
5710
Special Activity Supplies
Peg Expense
1,016
797,
17 1, 1,664
2,954
10,000
420,768
52,439
—
8,483
(590,896)
9,485
559.2%
(58.4)%

22.1%Non-Capital Equipment
Computers Hardware
Audio Visuals
26,507
6,055
(26,507)
(6,055)
5,235
(100.0)%
(100.0)%
684.3%

10.7%
6 55
74 —
Dues & Memberships 765 6,000
362,750Professional/Technical
Service
,623 327,707 35,043
5720
5730
Advertising 33,902
1,412
65,000
6,350
65,000
8,000
—
1,650
—%

26.0%Printing/Binding
1,049,822 1,488,518 924,957 (563,561) (37.9)%
Debt Service & Capital Outlay
8100 Furniture & Equipment 58,311
58,311
84,258
84,258
50,000
50,000
(34,258)
(34,258)
(40.7)%
(40.7)%
(36.7)%1510 - Lancaster TV Total
1700 - Finance/It Administration
Salary and Benefits
1,183,410 1,630,976 1,033,157 (597,819)
5101
5103
5104
5201
5202
Full-Time Salaries
Over-Time Salaries
Temporary Salaries
Health/Dental Insurance
Life Insurance
393,102
—
392,074
—
603,455
5,000
211,381
5,000

53.9%
—%
70,266
47,215
524
111,000
54,000
—
100,000
107,474
703
(11,000)
53,474
703
(9.9)%

99.0%
—%
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan

Expenditures 61
Citywide Expenditure Summary
FY 2025
Classification FY 2024 Actuals
104
Revised FY 2026 Budget Difference
160
% Change
—%5203 Accidental Death
Dismember
— 160
5204
5205
5206
5208
5209
5211
5212
5214
LT/ST Disability 1,438
6,862
—
—
2,433
8,750
2,433
8,750
—%
—%FICA/Medicare
CalPERS Retirement
Workers' Compensation
Deferred Compensation
Retiree Health Savings
Unemployment
137,990
14,467
27,021
12,511
1,901
115,100
17,173
30,814
—
195,636
26,352
30,083
14,862
2,414
80,536
9,179

70.0%

53.5%
(2.4)%
—%
(731)
14,862
2,414— —%
Fringe Benefits 102 10,101
730,262
— (10,101)
367,061
(100.0)%

50.3%713,502 1, 7,323
Operating Expenses
5310 Operating Materials &
Supplies
3,353 3,000 6,00 3,000 100.0%
5311
5315
5360
5400
5409
5600
5610
5700
5710
Postage 847
—
00 —
1,000
1,000
128,965
1,200
145,814
—
600
1,000
30,229
1,010
91,201
—
150.0%
—%Uniforms
Computers Hardware
Dues & Memberships
General Liability
Misc Expenses
Cash Variance
Services
98,736
8,380
54,613
98,736 30.6%
531.6%
167.0%
—%
4,613
—
— — — —%
2 88 29,000
245,000
— (29,000)
(210,000)
(100.0)%
(85.7)%Professional/Technical
Service
230,4 35,000
5730
5900
5910
Printing/Binding ,426
2,345
6,954
185,132
6,000
30,100
13,800
24,700
(155,032)
7,800
(83.7)%
130.0%
333.3%
Meetings & Conferences
Travel/Mileage
Reimbursement
5,700 19,000
5920
5940
Training 2,870
—
2,700
—
5,350 2,650 98.1%
—%Credit Card & Bank
Charges
200,000 200,000
584,162 630,471 592,930 (37,541)
329,519
(6.0)%

24.2%1700 - Finance/It Administration
Total
1,297,665 1,360,733 1,690,252
1710 - Accounting
Salary and Benefits
5101
5103
5104
5201
5202
Full-Time Salaries
Over-Time Salaries
Temporary Salaries
Health/Dental Insurance
Life Insurance
802,094
1,687
866,425
2,000
355,381
2,400
—
(511,044)
400
(59.0)%

20.0%
120,245
131,982
1,040
100,000
126,000
—
(100,000)
(53,234)
427
(100.0)%
(42.2)%
—%
72,766
427
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan

62 Expenditures
Citywide Expenditure Summary
FY 2025
Classification FY 2024 Actuals Revised FY 2026 Budget Difference 98 % Change
—%5203 Accidental Death
Dismember
211 — 98
5204
5205
5206
5208
5209
5211
5212
5214
LT/ST Disability 3,408
13,381
256,851
27,976
39,490
22,336
3,736
—
—
1,461
5,165
1,461
5,165
—%
—%FICA/Medicare
CalPERS Retirement
Workers' Compensation
Deferred Compensation
Retiree Health Savings
Unemployment
254,353
37,949
63,914
—
115,212
15,601
17,769
10,678
1,425
(139,141)
(22,348)
(46,145)
10,678
(54.7)%
(58.9)%
(72.2)%
—%
— 1,425 —%
Fringe Benefits — 21,453
1,472,094
— (21,453)
(873,712)
(100.0)%
(59.4)%1,424,437 8,382
Operating Expenses
5310 Operating Materials &
Supplies
4,151 3,500 (3,500) (100.0)%
5360
5400
5409
5413
Computers Hardware
Dues & Memberships
General Liability
86,454
150
86, 54
1,700
55,682
—
(30,772)
(1,700)
(28,355)
(1,700)
(35.6)%
(100.0)%
(26.1)%108,768
1,651
108,768 80,413
—Government Fees/
Licenses
(100.0)%
5710 Professional/Technical
Service
22 2 4,468 300,000 5,532 1.9%
5900
5910
Meetings & Conferences 7 7,300
7,000
—
—
(7,300)
(7,000)
(100.0)%
(100.0)%Travel/Mileage
Reimbursement
8 89
5920 Training 298
,963
—
510,890
—
436,095
—
(74,795)
—%
(14.6)%
(47.8)%1710 - Accounting Total
1720 - Treasury
869,399 1,982,984 1,034,477 (948,507)
Salary and Benefits
5101
5103
5201
5202
5203
Full-Time Salaries
Over-Time Salaries
Health/Dental Insurance
Life Insurance
316,650
217
430,068
750
625,016
1,000
126,824
724
194,948
250

45.3%

33.3%

76.1%
—%
77,994
436
72,000
—
54,824
724
Accidental Death
Dismember
89 — 165 165 —%
5204
5205
5206
5208
5209
5211
LT/ST Disability 1,335
4,575
—
—
2,559
9,090
2,559
9,090
76,372
8,515
(600)
—%
—%FICA/Medicare
CalPERS Retirement
Workers' Compensation
Deferred Compensation
Retiree Health Savings
96,173
9,760
126,254
18,837
31,731
—
202,626
27,352
31,131
15,848

60.5%

45.2%
(1.9)%
—%
15,832
7,844 15,848
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan

Expenditures 63
Citywide Expenditure Summary
FY 2025
Classification
Unemployment
Fringe Benefits
FY 2024 Actuals
1,267
Revised FY 2026 Budget Difference
2,508
% Change
—%5212
5214
—
10,703
2,508
—— (10,703)
354,498
(100.0)%

51.4%532,173 690,343 1,044,841
Operating Expenses
5360
5409
5700
5710
Computers Hardware 29,528
62,153
—
29,528
62,153
—
322,145
120,619
320,000
20,000
292,617
58,466
991.0%

94.1%
—%
General Liability
Services 320,000
(16,000)Professional/Technical
Service
16,615 36,000 (44.4)%
5940 Credit Card & Bank
Charges
226,086 80,000 — (80,000) (100.0)%
334,382
866,555
207,681
898,024
78 ,764 575,083
929,581
276.9%
103.5%1720 - Treasury Total
1730 - Procurement
Salary and Benefits
1,827,6 5
5101
5201
5202
5203
Full-Time Salaries 182,145
28,941
240
302,295
54,000
190,094
40,298
221
(112,201)
(13,702)
221
(37.1)%
(25.4)%
—%
Health/Dental Insurance
Life Insurance
Accidental Death
Dismember
45 — 50 50 —%
5204
5205
5206
5208
5209
5211
5212
5214
LT/ST Disability —
—
781
2,756
61,627
8,326
9,505
4,200
760
781
2,756
—%
—%FICA/Medicare 7
53,9 9
5,257
,890
CalPERS Retirement
Workers' Compensati
Deferred Compensation
Retiree Health Savings
Unemployment
88,744
13,241
21,415
—
(27,117)
(4,915)
(11,910)
4,200
(30.6)%
(37.1)%
(55.6)%
—%4,688
762 — 760 —%
Fringe Benefits — 7,498
487,193
— (7,498)
(168,574)
(100.0)%
(34.6)%288,509 318,619
Operating Expenses
5360
5400
5409
5730
5900
5920
Computers Hardware 28,346
2,062
28,346
2,800
18,814
2,300
40,206
—
(9,532)
(500)
(33.6)%
(17.9)%
(13.7)%
(100.0)%
(100.0)%
(100.0)%
(25.6)%
(33.3)%
Dues & Memberships
General Liability
Printing/Binding
Meetings & Conferences
Training
46,615
1,440
46,615
1,500
(6,409)
(1,500)
(1,500)
(1,620)
(21,061)
(189,635)
894 1,500 —
1,156 1,620 —
80,514
369,023
82,381
569,574
61,320
379,9391730 - Procurement Total
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan

64 Expenditures
Citywide Expenditure Summary
FY 2025
Revised FY 2026 BudgetClassification
1900 - General Government
Salary and Benefits
FY 2024 Actuals Difference % Change
5106
5212
5214
Salaries (Offset)
Unemployment
Fringe Benefits
—
14,711
24,862
39,572
(3,103,250) (3,323,694) (220,444)
—

7.1%
—%—
155,000
—
— (155,000)
(375,444)
(100.0)%

12.7%(2,948,250) (3,323,694)
Operating Expenses
5330
5400
5600
5620
5625
5626
5710
Rentals/Leases (223,505)
—
—
—
—
40,000
—
—
40,000
—
—%
—%
—%
—%
—%
—%
—%
Dues & Memberships
Misc Expenses 25,241
80,719
236,147
30,920
300,334
—
Bad Debt Expense
Principal Expense
Interest Expense
— — —
— — —
— — —
Professional/Technical
Service
2, 00 2,000 —
5900 Meetings & Conferences — 100,000
2,000
— (100,000)
(60,000)
(100.0)%
(58.8)%449,856 42,000
Transfers Out
6999 Inter-Fund Transfers Out 2,632,
2,
2, 3,716
2,6 3,716
2,846,313
2,846,313
212,597
212,597

8.1%

8.1%
Debt Service & Capital Outlay
7000
7100
Debt Services - Prin 472 44
8,79
1,500,000
—
—
—
(1,500,000)
—
(100.0)%
—%Debt Service - Interest
,738 1,500,000
1,287,466
— (1,500,000)
(1,722,847)
(100.0)%
(133.8)%1900 - General Government Total
1990 - Gen Gov Capital Improvement
Debt Service & Capital Outlay
3,425 (435,381)
8000 Capital Improvement 918,832
918,832
918,832
1,123,500
1,123,500
1,123,500
1,000,000
1,000,000
1,000,000
(123,500)
(123,500)
(123,500)
(11.0)%
(11.0)%
(11.0)%1990 - Gen Gov Capital
Improvement Total
2000 - Community Development
Salary and Benefits
5101
5104
5201
5202
5203
Full-Time Salaries
Temporary Salaries
Health/Dental Insurance
Life Insurance
544,597
189,035
108,885
727
414,483
200,000
54,000
—
552,584
208,511
89,224
619
138,101
8,511
35,224
619

33.3%

4.3%

65.2%
—%
Accidental Death
Dismember
144 — 141 141 —%
5204 LT/ST Disability 3,142 — 3,335 3,335 —%
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan

Expenditures 65
Citywide Expenditure Summary
FY 2025
Classification FY 2024 Actuals
10,764
194,959
22,734
35,815
13,342
2,988
Revised FY 2026 Budget Difference
8,012
% Change
—%5205
5206
5208
5209
5211
5212
5214
FICA/Medicare —
121,678
18,154
31,266
—
8,012
179,144
24,177
34,090
15,160
2,210
CalPERS Retirement
Workers' Compensation
Deferred Compensation
Retiree Health Savings
Unemployment
57,466
6,023

47.2%

33.2%

9.0%2,824
15,160
2,210
—%
— —%
Fringe Benefits — 11,155
850,736
— (11,155)
266,472
(100.0)%

31.3%1,127,132 1,117,208
Operating Expenses
5310 Operating Materials &
Supplies
14,018 9,703 3 ,500 27,797 286.5%
5312
5314
5321
5360
5400
5409
5600
5655
5656
5710
Special Activity Supplies
Fuel
20,942
—
85,000
—
—
1,10
(85,000)
1,104
(100.0)%
—%
Vehicle Operations
Computers Hardware
Dues & Memberships
General Liability
Misc Expenses
Assessments
— — 7,682
230,448
5,000
65,335
—
7,682 —%
53,679
—
53,6 9
—
176,769
5,000
329.3%
—%
46,615
—
6,615
65 18,720
(2,765)
250

40.2%
(100.0)%
—%— 250
Grant Expense 1 6,000
432,532
— (106,000)
(432,532)
(100.0)%
(100.0)%Professional/Technical
Service
—
5900
5910
Meetings & Conferences 86,85
—
80,447
—
39,114
24,416
(41,333)
24,416
(51.4)%
—%Travel/Mileage
Reimbursement
67,293 816,741 410,850 (405,891) (49.7)%
Transfers Out
6999 Inter-Fund Transfers Out 141,257
141,257
—
—
—
—
—
—
—%
—%
Debt Service & Capital Outlay
8010 Property Aquistion 375,000
375,000
375,000
375,000
—
—
(375,000)
(375,000)
(514,420)
(100.0)%
(100.0)%
(25.2)%2000 - Community Development
Total
1,910,682 2,042,477 1,528,057
2100 - Planning
Salary and Benefits
5101
5105
5201
5202
Full-Time Salaries
Salaries- Other
886,138
4,800
1,117,834
5,000
884,893
5,000
(232,941)
—
(20.8)%
—%
Health/Dental Insurance
Life Insurance
159,708
1,158
162,000
—
147,402
1,010
(14,598)
1,010
(9.0)%
—%
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan

66 Expenditures
Citywide Expenditure Summary
FY 2025
Classification FY 2024 Actuals Revised FY 2026 Budget Difference 231
% Change
—%5203 Accidental Death
Dismember
226 — 231
5204
5205
5206
5208
5209
5211
5212
5214
LT/ST Disability 4,730
13,337
269,140
27,692
51,834
28,015
3,715
—
—
3,634
12,832
286,876
38,735
51,893
28,690
3,540
3,634
12,832
—%
—%FICA/Medicare
CalPERS Retirement
Workers' Compensation
Deferred Compensation
Retiree Health Savings
Unemployment
328,158
48,961
89,345
—
(41,282)
(10,226)
(37,452)
28,690
(12.6)%
(20.9)%
(41.9)%
—%
— 3,540 —%
Fringe Benefits — 28,669
1,779,967
— (28,669)
(315,230)
(100.0)%
(17.7)%1,450,493 1, 4,737
Operating Expenses
5310 Operating Materials &
Supplies
1,096 4,150 10,01 5,865 141.3%
5311
5314
5315
5321
5360
5409
5413
Postage 870
360
1, 00
168
1,200
—
(500)
(168)
(500)
(501)
142,637
877
(29.4)%
(100.0)%
(100.0)%
(100.0)%
134.2%

0.6%
Fuel
Uniforms — 500 —
Vehicle Operations
Computers Hardware
General Liability
501 —
106,314
1 6,314
1 9,845
4,064
248,951
140,722
4,065Government Fees/
Licenses
1 0.0%
5600
5710
Misc Expenses — 4,936 — (4,936) (100.0)%
(71.6)%Professional/Technica
Service
2,644 726,495 206,450 (520,045)
5720
5730
5790
Advertising 8,353
—
50,000
710
40,000
—
(10,000)
(710)
(20.0)%
(100.0)%
(100.0)%
Printing/Binding
Repair & Maintenance
Services
— 4,090 — (4,090)
5930 Publications/Journals —
444,047
220
1,043,693
2,823,660
—
651,403
(220)
(392,290)
(707,520)
(100.0)%
(37.6)%
(25.1)%2100 - Planning Total
2200 - Housing
1,894,541 2,116,140
Salary and Benefits
5101
5201
5202
5203
Full-Time Salaries 210,711
36,586
266
210,711
36,000
—
—
—
—
—
(210,711)
(36,000)
—
(100.0)%
(100.0)%
—%
Health/Dental Insurance
Life Insurance
Accidental Death
Dismember
52 — — —%
5204
5205
LT/ST Disability
FICA/Medicare
910 —
—
—
—
—
—
—%
—%2,770
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan

Expenditures 67
Citywide Expenditure Summary
FY 2025
Classification FY 2024 Actuals
64,442
5,582
Revised FY 2026 Budget Difference
(61,858)
(9,229)
(12,006)
—
% Change
(100.0)%
(100.0)%
(100.0)%
—%
5206
5208
5209
5211
5212
5214
CalPERS Retirement
Workers' Compensation
Deferred Compensation
Retiree Health Savings
Unemployment
61,858
9,229
12,006
—
—
—
—
—
—
—
—
10,535
2,370
843 — — —%
Fringe Benefits — 5,211
335,015
(5,211)
(335,015)
(100.0)%
(100.0)%335,067
Operating Expenses
5310 Operating Materials &
Supplies
341 400 — (400) (100.0)%
5311
5312
5314
5315
5321
5360
5409
5920
Postage 235
3,436
784
550
300,000
168
—
—
(550)
(300,000)
(168)
(100.0)%
(100.0)%
(100.0)%
(100.0)%
(100.0)%
(94.2)%
Special Activity Supplies
Fuel
Uniforms — 2 0 —
—
(200)
Vehicle Operations
Computers Hardware
General Liability
Training
551 5 1 (551)
71,955
77,692
—
71,955
7,692
00 4,181
37,910
—
(67,774)
(39,782)
(1,000)
(410,425)
(51.2)%
(100.0)%
(90.7)%154, 2,516 42,091
Debt Service & Capital Outlay
8010 Property Aquistion 346,330
346,330
—
—
(346,330)
(346,330)
(100.0)%
(100.0)%
(96.3)%
—
2200 - Housing Total
2300 - Building And Safety
Salary and Benefits
90,06 1,133,861 42,091 (1,091,770)
5101
5103
5201
5202
5203
Full-Time Salaries
Over-Time Salaries
Health/Dental Insurance
Life Insurance
,102,663
—
1,096,377
4,288
180,000
—
1,319,269
—
222,892
(4,288)
75,247
1,553

20.3%
(100.0)%

41.8%
—%
183,625
1,271
250
255,247
1,553
354Accidental Death
Dismember
— 354 —%
5204
5205
5206
5208
5209
5211
5212
5214
LT/ST Disability 6,539
15,998
334,909
33,285
63,318
24,018
4,426
—
—
7,088
19,129
408,615
57,705
74,640
28,682
5,277
7,088
19,129
86,756
9,684
—%
—%FICA/Medicare
CalPERS Retirement
Workers' Compensation
Deferred Compensation
Retiree Health Savings
Unemployment
321,859
48,021
75,739
—

27.0%

20.2%
(1.5)%
—%
(1,099)
28,682
5,277— —%
Fringe Benefits — 29,086
1,755,370
— (29,086)
422,190
(100.0)%

24.1%1,770,302 2,177,560
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan

68 Expenditures
Citywide Expenditure Summary
FY 2025
Classification FY 2024 Actuals Revised FY 2026 Budget Difference 300
% Change

6.0%
Operating Expenses
5310 Operating Materials &
Supplies
5,032 5,000 5,300
5311
5312
5314
5315
5321
5350
5360
5409
5710
Postage —
—
300
100
—
—
(300)
(100)
(100.0)%
(100.0)%
1,143.9%
(100.0)%
2,219.3%
(100.0)%
(86.7)%
Special Activity Supplies
Fuel 8,044
—
503 6,257
—
5,754
Uniforms 2,100
1,877
500
(2,100)
41,655
(500)
Vehicle Operations
Non-Capital Equipment
Computers Hardware
General Liability
1,877
—
43,532
—
141,418
155,383
103,426
141,418
155,383
429,496
18,814
1,238
28 516
(122,604)
85,855
(145,980)

55.3%
Professional/Technical
Service
(34.0)%
5730
5790
Printing/Binding —
—
25 —
—
(250) (100.0)%
(100.0)%Repair & Maintenance
Services
34, 13 (34,213)
415,181 771,140
10 598,657 (172,484)
249,706
(22.4)%

9.9%2300 - Building And Safety Total
2400 - CMO - Economic Development
Salary and Benefits
2,185,483 2,776,217
5101
5201
5202
5203
Full-Time Salaries
Health/Dental Insurance
Life Insurance
57 ,471
90,000
—
—
—
—
—
(576,471)
(90,000)
—
(100.0)%
(100.0)%
—%
8 5 4
116Accidental Death
Dismember
— — —%
5204
5205
5206
5208
5209
5211
5212
5214
LT/ST Disability 2,832
5,858
—
—
—
—
—
—
—
—
—
—
—
—
—
—%
—%FICA/Medicare
CalPERS Retirement
Workers' Compensation
Deferred Compensation
Retiree Health Savings
Unemployment
120,676
12,142
29,250
12,441
1,630
169,232
25,249
43,065
—
(169,232)
(25,249)
(43,065)
—
(100.0)%
(100.0)%
(100.0)%
—%
— — —%
Fringe Benefits — 15,223
919,240
(15,223)
(919,240)
(100.0)%
(100.0)%664,841
Operating Expenses
5310 Operating Materials &
Supplies
364 1,000 — (1,000) (100.0)%
5311
5312
5360
5400
Postage 251
248,667
75,978
300
424,481
75,978
—
—
—
—
(300)
(424,481)
(75,978)
(100.0)%
(100.0)%
(100.0)%
(100.0)%
Special Activity Supplies
Computers Hardware
Dues & Memberships 225,898 259,569 (259,569)
City of Lancaster Adopted Budget and Five-Year Capital Improvement Plan