Agenda packet — Lincoln City Council, July 28, 2026 (part 2 of 10)

00202901 30- -01-B -62 -155-010102 -11-02877-01PARS/CITY OF LINCOLN 115P-PENSION Period from May 1, 2026 to May 31, 2026

SHARES/

DATE DESCRIPTION FACE AMOUNT COMMISSION CASH BOOK VALUE Cash And EquivalentsTotal First Am Govt Ob Fd Cl X 3,913.180 .00 - 3,913.18 3,913.18Total Cash And Equivalents 3,913.180 .00 - 3,913.18 3,913.18Mutual Funds-Fixed IncomeTotal Baird Aggregate Bond Fd Instl 6,598.778 .00 - 64,922.16 64,922.16

PURCHASES
218
05/07/2026 Purchased 6,583.072 .00 - 84,000.00 84,000.00 6,583.072 Shares OfDodge Cox IncomeTrade Date 5/7/266,583.072 Shares At 12.76 USD256210105 05/19/2026 Purchased 1,559.454 .00 - 8,000.00 8,000.00
1,559.454 Shares OfNyli MacKay High Yield Corp Bd Fd R6Trade Date 5/19/261,559.454 Shares At 5.13 USD56063N881 05/29/2026 Purchased 135.161 .00 - 694.73 694.73
135.161 SharesNyli MacKay High Yield Corp Bd Fd R6 @ 5.14 USDThrough Reinvestment Of Cash Dividend Due 5/29/2656063N881 05/07/2026 Purchased 6,965.174 .00 - 84,000.00 84,000.00 6,965.174 Shares OfPgim Total Return Bond Cl R6Trade Date 5/7/266,965.174 Shares At 12.06 USD74440B884 05/29/2026 Purchased 108.403 .00 - 1,314.93 1,314.93
108.403 SharesPgim Total Return Bond Cl R6 @ 12.13 USDThrough Reinvestment Of Cash Dividend Due 5/29/2674440B884

Page 14 of 18 ends

00202901 30- -01-B -62 -155-010102 -11-02877-01PARS/CITY OF LINCOLN 115P-PENSION Period from May 1, 2026 to May 31, 2026

SHARES/

DATE DESCRIPTION FACE AMOUNT COMMISSION CASH BOOK VALUE Total Dodge Cox Income 6,583.072 .00 - 84,000.00 84,000.00Total Nyli MacKay High Yield Corp Bd Fd R6 1,694.615 .00 - 8,694.73 8,694.73Total Pgim Total Return Bond Cl R6 7,073.577 .00 - 85,314.93 85,314.93 PURCHASES (continued)
219
05/07/2026 Purchased 10,388.128 .00 - 91,000.00 91,000.00 10,388.128 Shares OfVoya Intermediate Bond Fund Class R6Trade Date 5/7/2610,388.128 Shares At 8.76 USD92913L569 05/31/2026 Purchased 107.93 107.930 .00 - 943.31 943.31 SharesVoya Intermediate Bond Fund Class R6 @ 8.74 USDThrough Reinvestment Of Cash Dividend Due 5/31/2692913L569

Page 15 of 18 ends

00202901 30- -01-B -62 -155-010102 -11-02877-01PARS/CITY OF LINCOLN 115P-PENSION Period from May 1, 2026 to May 31, 2026

SHARES/

DATE DESCRIPTION FACE AMOUNT COMMISSION CASH BOOK VALUE Total Voya Intermediate Bond Fund Class R6 10,496.058 .00 - 91,943.31 91,943.31Total Mutual Funds-Fixed Income 32,446.100 .00 - 334,875.13 334,875.13Total Purchases 36,359.280 .00 - 338,788.31 338,788.31 PURCHASES (continued)
220
05/20/2026 Sold 8,000 - 8,000.000 .00 8,000.00 - 8,000.00 .00 - 8,000.00 Units Of .00First Am Govt Ob Fd Cl XTrade Date 5/20/2631846V336 05/26/2026 Sold 810.55 - 810.550 .00 810.55 - 810.55 .00 - 810.55 Units Of .00First Am Govt Ob Fd Cl XTrade Date 5/26/2631846V336 05/29/2026 Sold 753.43 - 753.430 .00 753.43 - 753.43 .00 - 753.43 Units Of .00First Am Govt Ob Fd Cl XTrade Date 5/29/2631846V336 05/07/2026 Sold - 493.827 .00 20,000.00 - 15,993.95 4,006.05 - 16,480.48 493.827 Shares Of 3,519.52Columbia Small Cap Growth Inst3Trade Date 5/7/26493.827 Shares At 40.50 USD19765Y340

Page 16 of 18 ends

00202901 30- -01-B -62 -155-010102 -11-02877-01PARS/CITY OF LINCOLN 115P-PENSION Period from May 1, 2026 to May 31, 2026

PRIOR MARKET /

SHARES/ TRANSACTION REALIZED PRIOR MARKET

DATE DESCRIPTION FACE AMOUNT COMMISSION PROCEEDS BOOK VALUE GAIN/LOSS REALIZED GAIN/LOSS Cash And EquivalentsTotal First Am Govt Ob Fd - 9,563.980 .00 9,563.98 - 9,563.98 .00 - 9,563.98Cl X .00Total Cash And - 9,563.980 .00 9,563.98 - 9,563.98 .00 - 9,563.98Equivalents .00Mutual Funds-EquityTotal Columbia Small Cap - 493.827 .00 20,000.00 - 15,993.95 4,006.05 - 16,480.48Growth Inst3 3,519.52

SALES AND MATURITIES
221
05/07/2026 Sold - 607.903 .00 22,000.00 - 17,647.87 4,352.13 - 17,774.23 607.903 Shares Of 4,225.77Emerald Growth InstitutionalTrade Date 5/7/26607.903 Shares At 36.19 USD317609253 05/07/2026 Sold 3,125 - 3,125.000 .00 41,000.00 - 38,130.07 2,869.93 - 38,130.07 Shares Of 2,869.93Pimco Rae US Small InstlTrade Date 5/7/263,125 Shares At 13.12 USD72202L421 05/07/2026 Sold 896 - 896.000 17.92 25,804.26 - 20,974.27 4,829.99 - 22,205.85 Shares Of 3,598.41Schwab U S Large Cap EtfTrade Date 5/7/26Sold Through Barclays Capital Inc.Paid 17.92 USD BrokeragePaid 0.54 USD Sec FeeSwift External Ref#: Nh4Mpoaezaaakaad896 Shares At 28.82 USD808524201

Page 17 of 18 ends

00202901 30- -01-B -62 -155-010102 -11-02877-01PARS/CITY OF LINCOLN 115P-PENSION Period from May 1, 2026 to May 31, 2026

PRIOR MARKET /

SHARES/ TRANSACTION REALIZED PRIOR MARKET

DATE DESCRIPTION FACE AMOUNT COMMISSION PROCEEDS BOOK VALUE GAIN/LOSS REALIZED GAIN/LOSS Total Emerald Growth - 607.903 .00 22,000.00 - 17,647.87 4,352.13 - 17,774.23Institutional 4,225.77Total Pimco Rae US Small - 3,125.000 .00 41,000.00 - 38,130.07 2,869.93 - 38,130.07Instl 2,869.93Total Schwab U S Large - 896.000 17.92 25,804.26 - 20,974.27 4,829.99 - 22,205.85Cap Etf 3,598.41Total Mutual Funds-Equity - 5,122.730 17.92 108,804.26 - 92,746.16 16,058.10 - 94,590.63 14,213.63
Mutual Funds-Fixed Income
SALES AND MATURITIES (continued)
222
Realized gain/loss should not be used for tax purposes. 05/07/2026 Sold 2,175 - 2,175.000 21.75 215,320.56 - 217,925.93 - 2,605.37 - 216,035.89 Shares Of - 715.33Ishares Core U.S. Aggregate Bond EtfTrade Date 5/7/26Sold Through BofA Securities, Inc.Paid 21.75 USD BrokeragePaid 4.44 USD Misc Fee1Swift External Ref#: Nh4Mpiiezaabuaad2,175 Shares At 99.01 USD464287226

Page 18 of 18 ends

00202901 30- -01-B -62 -155-010102 -11-02877-01PARS/CITY OF LINCOLN 115P-PENSION Period from May 1, 2026 to May 31, 2026

PRIOR MARKET /

SHARES/ TRANSACTION REALIZED PRIOR MARKET

DATE DESCRIPTION FACE AMOUNT COMMISSION PROCEEDS BOOK VALUE GAIN/LOSS REALIZED GAIN/LOSS Total Ishares Core U.S. - 2,175.000 21.75 215,320.56 - 217,925.93 - 2,605.37 - 216,035.89Aggregate Bond Etf - 715.33Total Mutual Funds-Fixed - 2,175.000 21.75 215,320.56 - 217,925.93 - 2,605.37 - 216,035.89Income - 715.33Total Sales And - 16,861.710 39.67 333,688.80 - 320,236.07 13,452.73 - 320,190.50 Maturities 13,498.30
SALES AND MATURITIES (continued)SALES AND MATURITIES MESSAGES 223

CITY OF LINCOLN
ATTENTION: CITY MANAGER600 6TH STREETLINCOLN, CA 95648-1825 00199301 30- -01-B -62 -126-010102 -11-02877-01PARS/CITY OF LINCOLN POST EMPLOYMENTBENEFITS TRUST- PENSIONThis statement is for the period from April 1, 2026 to April 30, 2026Questions?If you have any questions regarding your account or thisstatement, please contact your Account Manager.Account Manager:RODION BUTYRSKI18300 VON KARMANSUITE 500IRVINE CA 92612Phone: 949-224-7211E-mail: [email protected] TTFTFDFATFADTTTFDDTAFTDFFDFAAFTAFDTDADAFFADFDFFFTDTFDTDFAATFDFATF00000001993 000638172297303 P 224
Market And Cost Reconciliation 3
Cash Reconciliation 4Asset Summary 5Asset Detail 6Income Accrual Detail 10Contribution Activity 11Investment Activity 12Plan Expenses 13Purchases 14Sales And Maturities 19

Page 2 of 20 ends

00199301 30- -01-B -62 -126-010102 -11-02877-01PARS/CITY OF LINCOLN 115P-PENSION Period from April 1, 2026 to April 30, 2026 ......................................................................................................................................................................... ............................................................................................................................................................................................ .................................................................................................................................................................................................... .......................................................................................................................................................................................................... ......................................................................................................................................................................................... ............................................................................................................................................................................................. ............................................................................................................................................................................................... ..................................................................................................................................................................................................... ............................................................................................................................................................................................................ ........................................................................................................................................................................................... Schedule Page TABLE OF CONTENTS 225
* Includes Professional Fees, Contract Administrator Fees and Investment Advisory Fees Employer Contributions 500,000.00 500,000.00Interest 257.56 257.56Dividends 4,723.14 4,723.14Realized Gain/Loss 19,379.44 19,379.44Change In Unrealized Gain/Loss 198,574.54 .00Net Accrued Income (Current-Prior) 224.59 224.59Administrative Expenses* - 660.76 - 660.76Trust Fees - 718.72 - 718.72

Page 3 of 20 ends

00199301 30- -01-B -62 -126-010102 -11-02877-01PARS/CITY OF LINCOLN 115P-PENSION Period from April 1, 2026 to April 30, 2026
04/30/2026 04/30/2026

MARKET BOOK VALUE
Beginning Market And Cost 3,904,138.08 3,755,301.31
Contribution ActivityTotal Contribution Activity 500,000.00 500,000.00Investment ActivityTotal Investment Activity 223,159.27 24,584.73Plan ExpensesTotal Plan Expenses - 1,379.48 - 1,379.48Net Change In Market And Cost 721,779.79 523,205.25Ending Market And Cost 4,625,917.87 4,278,506.56

MARKET AND COST RECONCILIATIONMARKET AND COST RECONCILIATION MESSAGES 226
* Includes Professional Fees, Contract Administrator Fees and Investment Advisory Fees Employer Contributions 500,000.00Interest 257.56Dividends 4,723.14Cash Equivalent Purchases - 501,409.14Mutual Fund Purchases - 667,452.68Cash Equivalent Sales 485,977.60Mutual Fund Sales 179,283.00Administrative Expenses* - 660.76Trust Fees - 718.72

Page 4 of 20 ends

00199301 30- -01-B -62 -126-010102 -11-02877-01PARS/CITY OF LINCOLN 115P-PENSION Period from April 1, 2026 to April 30, 2026
Beginning Cash .00Contribution ActivityTotal Contribution Activity 500,000.00Investment ActivityTotal Investment Activity - 498,620.52Plan ExpensesTotal Plan Expenses - 1,379.48Net Change In Cash .00Ending Cash .00

CASH RECONCILIATIONCASH RECONCILIATION MESSAGES
227
Estimated Annual Income is an estimate provided for informational purposes only and should not be relied on for making investment, trading, or tax decisions. Theestimates may not represent the actual value earned by your investments andthey provide no guarantee of what your investments may earn in the future.

Cash And Equivalents 101,333.32 101,333.32 2.19Mutual Funds-Equity 2,869,537.15 2,494,150.91 62.03Mutual Funds-Fixed Income 1,654,565.25 1,682,540.18 35.77Accrued Income 482.15 482.15 0.01

Page 5 of 20 ends

00199301 30- -01-B -62 -126-010102 -11-02877-01PARS/CITY OF LINCOLN 115P-PENSION Period from April 1, 2026 to April 30, 2026
04/30/2026 04/30/2026 % OF
ASSETS MARKET BOOK VALUE MARKETTotal Assets 4,625,435.72 4,278,024.41 99.99Grand Total 4,625,917.87 4,278,506.56 100.00Estimated Annual Income 119,774.92

ASSET SUMMARYASSET SUMMARY MESSAGES

CASH EQUIV & ACCR

MUTUAL FUNDS
228
First Am Govt 101,333.320 101,333.32 101,333.32 .00 101,333.32 482.15 Ob Fd Cl X 1.0000 .00 .00 3.5631846V336 Asset Minor Code 1Cohen & 2,576.114 139,032.87 135,536.47 3,496.40 129,084.13 .00Steers Instl Realty Shares 53.9700 9,871.44 9,948.74 2.8219247U106 Asset Minor Code 98Columbia 1,027.989 40,060.73 33,294.26 6,766.47 34,307.05 .00 Small Cap Growth Inst3 38.9700 5,982.89 5,753.68 0.0019765Y340 Asset Minor Code 98Columbia 8,505.672 353,325.61 332,723.24 20,602.37 332,530.20 .00 Contrarian Core Fund 41.5400 29,558.72 20,795.41 0.4319766M709 Asset Minor Code 98Fidelity 5,045.665 327,615.03 272,454.60 55,160.43 293,958.82 .00International Index Fund 64.9300 15,590.82 33,656.21 2.95315911727 Asset Minor Code 98Fidelity 11,542.779 183,876.47 144,279.89 39,596.58 144,279.89 .00Emerging Markets Index Fund 15.9300 11,354.76 39,596.58 2.02316146331 Asset Minor Code 98

Page 6 of 20 ends

00199301 30- -01-B -62 -126-010102 -11-02877-01PARS/CITY OF LINCOLN 115P-PENSION Period from April 1, 2026 to April 30, 2026

UNREALIZED

GAIN (LOSS) ADJ PRIOR MARKET /

SHARES/ MARKET SINCE INCEPTION/ ADJ PRIOR MARKET ENDING ACCRUAL

DESCRIPTION FACE AMOUNT PRICE/UNIT BOOK VALUE CURRENT PERIOD UNREALIZED GAIN/LOSS YIELD ON MARKET Money MarketsTotal Money Markets 101,333.320 101,333.32 101,333.32 .00 101,333.32 482.15 .00 .00 3.55
Total Cash And 101,333.320 101,333.32 101,333.32 .00 101,333.32 482.15Equivalents .00 .00 3.55Mutual Funds-Equity

ASSET DETAIL
Cash And EquivalentsMutual Funds
229
Emerald 1,186.151 42,037.19 34,434.84 7,602.35 34,681.39 .00 Growth Institutional 35.4400 6,571.28 7,355.80 0.00317609253 Asset Minor Code 98Goldman Sachs .000 .00 .00 .00 .00 .00Gqg Ptnrs Intl Opps R6 24.2400 - 3,936.91 .00 0.0038147N269 Asset Minor Code 98Schroder 10,695.187 162,780.75 160,000.00 2,780.75 160,000.00 .00 International Multi Cap 15.2200 2,780.75 2,780.75 2.9941665H359 Asset Minor Code 98Lazard Cl 3,525.123 70,537.71 57,744.86 12,792.85 63,275.57 .00 List Infrastr Inst 20.0100 2,502.84 7,262.14 2.9952106N459 Asset Minor Code 98Mfs 3,312.584 159,467.79 155,601.11 3,866.68 158,734.83 .00 International Growth R6 48.1400 4,743.72 732.96 1.07552746356 Asset Minor Code 98Nyli Cbre 3,900.702 64,439.60 54,311.26 10,128.34 55,703.56 .00 Global Infrastructure 16.5200 1,794.33 8,736.04 1.8356064L280 Asset Minor Code 98Pimco Rae US 6,347.500 82,771.40 77,449.80 5,321.60 77,449.80 .00 Small Instl 13.0400 8,188.27 5,321.60 1.0472202L421 Asset Minor Code 98Putnam Core 2,958.815 151,343.39 132,531.06 18,812.33 135,699.60 .00Equity Fund Y 51.1500 11,667.60 15,643.79 1.0774676P839 Asset Minor Code 98Schwab U S 38,609.000 1,092,248.61 903,789.52 188,459.09 956,858.98 .00Large Cap Etf 28.2900 93,616.43 135,389.63 1.06808524201 Asset Minor Code 94

Page 7 of 20 ends

Period from April 1, 2026 to April 30, 2026

UNREALIZED

GAIN (LOSS) ADJ PRIOR MARKET /

SHARES/ MARKET SINCE INCEPTION/ ADJ PRIOR MARKET ENDING ACCRUAL

DESCRIPTION FACE AMOUNT PRICE/UNIT BOOK VALUE CURRENT PERIOD UNREALIZED GAIN/LOSS YIELD ON MARKET Total Mutual Funds-Equity 99,233.281 2,869,537.15 2,494,150.91 375,386.24 2,576,563.82 .00 200,286.94 292,973.33 1.48
Mutual Funds-Fixed Income
00199301 30- -01-B -62 -126-010102 -11-02877-01PARS/CITY OF LINCOLN 115P-PENSION ASSET DETAIL (continued)
230
Baird 47,581.324 467,724.41 477,243.96 - 9,519.55 469,242.69 .00 Aggregate Bond Fd Instl 9.8300 - 1,004.54 - 1,518.28 4.19057071854 Asset Minor Code 99Dodge Cox 19,746.726 251,573.29 257,433.06 - 5,859.77 250,169.86 .00Income 12.7400 91.43 1,403.43 4.27256210105 Asset Minor Code 99Ishares Core 3,959.000 392,336.90 396,675.29 - 4,338.39 393,234.98 .00U.S. Aggregate Bond Etf 99.1000 - 969.48 - 898.08 3.96464287226 Asset Minor Code 95Nyli MacKay 24,219.122 124,728.48 126,630.65 - 1,902.17 125,913.61 .00High Yield Corp Bd Fd R6 5.1500 761.54 - 1,185.13 6.4156063N881 Asset Minor Code 99Pgim Total 20,940.604 252,334.28 257,775.83 - 5,441.55 252,383.94 .00Return Bond Cl R6 12.0500 - 164.60 - 49.66 4.6474440B884 Asset Minor Code 99Voya 18,956.330 165,867.89 166,781.39 - 913.50 166,790.11 .00Intermediate Bond Fund Class R6 8.7500 - 426.75 - 922.22 4.74 92913L569 Asset Minor Code 99

Page 8 of 20 ends

Period from April 1, 2026 to April 30, 2026

UNREALIZED

GAIN (LOSS) ADJ PRIOR MARKET /

SHARES/ MARKET SINCE INCEPTION/ ADJ PRIOR MARKET ENDING ACCRUAL

DESCRIPTION FACE AMOUNT PRICE/UNIT BOOK VALUE CURRENT PERIOD UNREALIZED GAIN/LOSS YIELD ON MARKET Total Mutual Funds-Fixed 135,403.106 1,654,565.25 1,682,540.18 - 27,974.93 1,657,735.19 .00Income - 1,712.40 - 3,169.94 4.43Total Mutual Funds 234,636.387 4,524,102.40 4,176,691.09 347,411.31 4,234,299.01 .00 198,574.54 289,803.39 2.56
Total Assets 335,969.707 4,625,435.72 4,278,024.41 347,411.31 4,335,632.33 482.15 198,574.54 289,803.39 2.58
Accrued Income .000 482.15 482.15Grand Total 335,969.707 4,625,917.87 4,278,506.56 00199301 30- -01-B -62 -126-010102 -11-02877-01PARS/CITY OF LINCOLN 115P-PENSION ASSET DETAIL (continued)
231
Time of trade execution and trading party (if not disclosed) will be provided upon request.

Publicly traded assets are valued in accordance with market quotations or valuation methodologies from financial industry services believed by us to be reliable. Assets that are notpublicly traded may be reflected at values from other external sources. Assets for which a current value is not available may be reflected at a previous value or as not valued, at par value,or at a nominal value. Values shown do not necessarily reflect prices at which assets could be bought or sold. Values are updated based on internal policy and may be updated less frequently than statement generation.For further information, please contact your account manager or relationship manager.

Yield on Market and Accrued Income are estimates provided for informational purposes only and should not be relied on for making investment, trading, or tax decisions. The estimates may not represent the actual value earned by your investments and they provide no guarantee of what your investments may earn in the future.

The asset categories used in this statement may be general in nature. For example, assets listed under the "Mutual Funds" category may include open-end investment companies registered under the Investment Company Act of 1940 (which are commonly known as "mutual funds") but may also include closed-end investment companies, unit investment trusts, common trust funds, collective trust funds or other investments that are registered with (or not subject to registration with) the Securities and Exchange Commission.

Page 9 of 20 ends

Period from April 1, 2026 to April 30, 2026
00199301 30- -01-B -62 -126-010102 -11-02877-01PARS/CITY OF LINCOLN 115P-PENSION

ASSET DETAIL MESSAGES
232
101,333.320 First Am Govt Ob Fd Cl X 0.04 257.56 482.15 257.56 482.15 31846V336 05/01/26
47,581.324 Baird Aggregate Bond Fd Instl 0.41 .00 1,497.84 1,497.84 .00 057071854 04/27/26 04/28/26
3,959.000 Ishares Core U.S. Aggregate Bond Etf 3.92 .00 1,151.58 1,151.58 .00 464287226 04/01/26 04/07/26
24,219.122 Nyli MacKay High Yield Corp Bd Fd R6 0.33 .00 581.92 581.92 .00 56063N881 04/30/26 04/30/26
20,940.604 Pgim Total Return Bond Cl R6 0.56 .00 927.73 927.73 .00 74440B884 12/22/22 04/30/26
18,956.330 Voya Intermediate Bond Fund Class R6 0.42 .00 564.07 564.07 .00 92913L569 04/30/26 04/30/26

Page 10 of 20 ends

Period from April 1, 2026 to April 30, 2026

SHARES/ EX PAY ANN BEGINNING INCOME INCOME ENDING

FACE AMOUNT DESCRIPTION DATE DATE RATE ACCRUAL EARNED RECEIVED ACCRUAL Cash And EquivalentsTotal Cash And Equivalents 257.56 482.15 257.56 482.15Mutual Funds-Fixed IncomeTotal Mutual Funds-Fixed Income .00 4,723.14 4,723.14 .00Grand Total 257.56 5,205.29 4,980.70 482.15 00199301 30- -01-B -62 -126-010102 -11-02877-01PARS/CITY OF LINCOLN 115P-PENSION

INCOME ACCRUAL DETAIL
233
04/17/2026 City Of Lincoln - Fed Wire 500,000.00

Page 11 of 20 ends

00199301 30- -01-B -62 -126-010102 -11-02877-01PARS/CITY OF LINCOLN 115P-PENSION Period from April 1, 2026 to April 30, 2026

DATE DESCRIPTION CASH BOOK VALUE MARKET
Employer ContributionsEmployer ContributionTotal Employer Contribution 500,000.00Total Employer Contributions 500,000.00Total Contributions 500,000.00

CONTRIBUTION ACTIVITY
234
04/01/2026 Interest From 3/1/26 To 3/31/26 257.56
04/27/2026 0.03158 USD/Share On 47,429.413 Shares Due 4/28/26 1,497.84 Dividend Payable 04/28/26
04/07/2026 0.336719 USD/Share On 3,420 Shares Due 4/7/26 1,151.5804/30/2026 0.02414 USD/Share On 24,106.128 Shares Due 4/30/26 581.92 Dividend Payable 04/30/26
04/30/2026 Dividend From 4/1/26 To 4/30/26 927.7304/30/2026 Dividend From 4/1/26 To 4/30/26 564.07

Page 12 of 20 ends

00199301 30- -01-B -62 -126-010102 -11-02877-01PARS/CITY OF LINCOLN 115P-PENSION Period from April 1, 2026 to April 30, 2026

DATE DESCRIPTION CASH
InterestFirst Am Govt Ob Fd Cl X31846V336Total Interest 257.56DividendsBaird Aggregate Bond Fd Instl057071854Ishares Core U.S. Aggregate Bond Etf464287226Nyli MacKay High Yield Corp Bd Fd R656063N881Pgim Total Return Bond Cl R674440B884Voya Intermediate Bond Fund Class R692913L569Total Dividends 4,723.14

INVESTMENT ACTIVITY
235
04/30/2026 Paid To Phase II Systems - 660.76
Pars Trust Admin FeePer Directive Dated 04/28/26
04/27/2026 Collected - 718.72
Charged For Period 03/01/2026 Thru 03/31/2026

Page 13 of 20 ends

00199301 30- -01-B -62 -126-010102 -11-02877-01PARS/CITY OF LINCOLN 115P-PENSION Period from April 1, 2026 to April 30, 2026

DATE DESCRIPTION CASH
Administrative ExpensesContract Administrator FeesAdministrative FeeTotal Administrative Fee - 660.76Total Contract Administrator Fees - 660.76Total Administrative Expenses - 660.76Trust FeesTrust FeesTotal Trust Fees - 718.72Total Trust Fees - 718.72Total Plan Expenses - 1,379.48

PLAN EXPENSES
236
04/02/2026 Purchased 257.56 257.560 .00 - 257.56 257.56 Units OfFirst Am Govt Ob Fd Cl XTrade Date 4/2/2631846V336 04/07/2026 Purchased 1,151.580 .00 - 1,151.58 1,151.58
1,151.58 Units OfFirst Am Govt Ob Fd Cl XTrade Date 4/7/2631846V336 04/17/2026 Purchased 500,000.000 .00 - 500,000.00 500,000.00 500,000 Units OfFirst Am Govt Ob Fd Cl XTrade Date 4/17/2631846V336 04/20/2026 Purchased 463.306 .00 - 25,000.00 25,000.00
463.306 Shares OfCohen & Steers Instl Realty SharesTrade Date 4/20/26463.306 Shares At 53.96 USD19247U106 04/20/2026 Purchased 850.134 .00 - 35,000.00 35,000.00
850.134 Shares OfColumbia Contrarian Core FundTrade Date 4/20/26850.134 Shares At 41.17 USD19766M709

Page 14 of 20 ends

00199301 30- -01-B -62 -126-010102 -11-02877-01PARS/CITY OF LINCOLN 115P-PENSION Period from April 1, 2026 to April 30, 2026

SHARES/

DATE DESCRIPTION FACE AMOUNT COMMISSION CASH BOOK VALUE Cash And EquivalentsTotal First Am Govt Ob Fd Cl X 501,409.140 .00 - 501,409.14 501,409.14Total Cash And Equivalents 501,409.140 .00 - 501,409.14 501,409.14Mutual Funds-EquityTotal Cohen & Steers Instl Realty Shares 463.306 .00 - 25,000.00 25,000.00

PURCHASES
237
04/20/2026 Purchased 1,399.491 .00 - 22,000.00 22,000.00 1,399.491 Shares OfFidelity Emerging Markets Index FundTrade Date 4/20/261,399.491 Shares At 15.72 USD316146331 04/20/2026 Purchased 532.4 532.400 .00 - 35,000.00 35,000.00 Shares OfFidelity International Index FundTrade Date 4/20/26532.4 Shares At 65.74 USD315911727 04/20/2026 Purchased 445.615 .00 - 22,000.00 22,000.00
445.615 Shares OfMfs International Growth R6Trade Date 4/20/26445.615 Shares At 49.37 USD552746356 04/29/2026 Purchased 778.292 .00 - 37,000.00 37,000.00
778.292 Shares OfMfs International Growth R6Trade Date 4/29/26778.292 Shares At 47.54 USD552746356

Page 15 of 20 ends

00199301 30- -01-B -62 -126-010102 -11-02877-01PARS/CITY OF LINCOLN 115P-PENSION Period from April 1, 2026 to April 30, 2026

SHARES/

DATE DESCRIPTION FACE AMOUNT COMMISSION CASH BOOK VALUE Total Columbia Contrarian Core Fund 850.134 .00 - 35,000.00 35,000.00 Total Fidelity Emerging Markets Index Fund 1,399.491 .00 - 22,000.00 22,000.00Total Fidelity International Index Fund 532.400 .00 - 35,000.00 35,000.00Total Mfs International Growth R6 1,223.907 .00 - 59,000.00 59,000.00 PURCHASES (continued)
238
04/20/2026 Purchased 294.233 .00 - 15,000.00 15,000.00
294.233 Shares OfPutnam Core Equity Fund YTrade Date 4/20/26294.233 Shares At 50.98 USD74676P839 04/29/2026 Purchased 10,695.187 .00 - 160,000.00 160,000.00 10,695.187 Shares OfSchroder International Multi CapTrade Date 4/29/2610,695.187 Shares At 14.96 USD41665H359 04/20/2026 Purchased 3,798 3,798.000 37.98 - 106,078.14 106,078.14 Shares OfSchwab U S Large Cap EtfTrade Date 4/20/26Purchased Through BofA Securities, Inc.Swift External Ref#: Nhtgrkaehaaacaad3,798 Shares At 27.92 USD808524201 04/20/2026 Purchased 5,840.886 .00 - 58,000.00 58,000.00 5,840.886 Shares OfBaird Aggregate Bond Fd InstlTrade Date 4/20/265,840.886 Shares At 9.93 USD057071854

Page 16 of 20 ends

00199301 30- -01-B -62 -126-010102 -11-02877-01PARS/CITY OF LINCOLN 115P-PENSION Period from April 1, 2026 to April 30, 2026

SHARES/

DATE DESCRIPTION FACE AMOUNT COMMISSION CASH BOOK VALUE Total Putnam Core Equity Fund Y 294.233 .00 - 15,000.00 15,000.00 Total Schroder International Multi Cap 10,695.187 .00 - 160,000.00 160,000.00Total Schwab U S Large Cap Etf 3,798.000 37.98 - 106,078.14 106,078.14Total Mutual Funds-Equity 19,256.658 37.98 - 457,078.14 457,078.14Mutual Funds-Fixed Income PURCHASES (continued)
239
04/27/2026 Purchased 151.911 .00 - 1,497.84 1,497.84
151.911 SharesBaird Aggregate Bond Fd Instl @ 9.86 USDThrough Reinvestment Of Cash Dividend Due 4/28/26057071854 04/20/2026 Purchased 2,334.630 .00 - 30,000.00 30,000.00 2,334.63 Shares OfDodge Cox IncomeTrade Date 4/20/262,334.63 Shares At 12.85 USD256210105 04/20/2026 Purchased 539 539.000 5.39 - 53,802.98 53,802.98 Shares OfIshares Core U.S. Aggregate Bond EtfTrade Date 4/20/26Purchased Through BofA Securities, Inc.Swift External Ref#: Nhtgrkaehaaagaad539 Shares At 99.81 USD464287226 04/20/2026 Purchased 2,895.753 .00 - 15,000.00 15,000.00 2,895.753 Shares OfNyli MacKay High Yield Corp Bd Fd R6Trade Date 4/20/262,895.753 Shares At 5.18 USD56063N881 04/30/2026 Purchased 112.994 .00 - 581.92 581.92
112.994 SharesNyli MacKay High Yield Corp Bd Fd R6 @ 5.15 USDThrough Reinvestment Of Cash Dividend Due 4/30/2656063N881

Page 17 of 20 ends

00199301 30- -01-B -62 -126-010102 -11-02877-01PARS/CITY OF LINCOLN 115P-PENSION Period from April 1, 2026 to April 30, 2026

SHARES/

DATE DESCRIPTION FACE AMOUNT COMMISSION CASH BOOK VALUE Total Baird Aggregate Bond Fd Instl 5,992.797 .00 - 59,497.84 59,497.84Total Dodge Cox Income 2,334.630 .00 - 30,000.00 30,000.00Total Ishares Core U.S. Aggregate Bond Etf 539.000 5.39 - 53,802.98 53,802.98 PURCHASES (continued)
240
04/20/2026 Purchased 1,646.091 .00 - 20,000.00 20,000.00 1,646.091 Shares OfPgim Total Return Bond Cl R6Trade Date 4/20/261,646.091 Shares At 12.15 USD74440B884 04/30/2026 Purchased 76.99 76.990 .00 - 927.73 927.73
SharesPgim Total Return Bond Cl R6 @ 12.05 USDThrough Reinvestment Of Cash Dividend Due 4/30/2674440B884 04/20/2026 Purchased 3,397.508 .00 - 30,000.00 30,000.00 3,397.508 Shares OfVoya Intermediate Bond Fund Class R6Trade Date 4/20/263,397.508 Shares At 8.83 USD92913L569 04/30/2026 Purchased 64.465 64.465 .00 - 564.07 564.07
SharesVoya Intermediate Bond Fund Class R6 @ 8.75 USDThrough Reinvestment Of Cash Dividend Due 4/30/2692913L569

Page 18 of 20 ends

00199301 30- -01-B -62 -126-010102 -11-02877-01PARS/CITY OF LINCOLN 115P-PENSION Period from April 1, 2026 to April 30, 2026

SHARES/

DATE DESCRIPTION FACE AMOUNT COMMISSION CASH BOOK VALUE Total Nyli MacKay High Yield Corp Bd Fd R6 3,008.747 .00 - 15,581.92 15,581.92Total Pgim Total Return Bond Cl R6 1,723.081 .00 - 20,927.73 20,927.73Total Voya Intermediate Bond Fund Class R6 3,461.973 .00 - 30,564.07 30,564.07Total Mutual Funds-Fixed Income 17,060.228 5.39 - 210,374.54 210,374.54Total Purchases 537,726.026 43.37 - 1,168,861.82 1,168,861.82 PURCHASES (continued)
241
04/21/2026 Sold - 466,881.120 .00 466,881.12 - 466,881.12 .00 - 466,881.12 466,881.12 Units Of .00First Am Govt Ob Fd Cl XTrade Date 4/21/2631846V336 04/27/2026 Sold 718.72 - 718.720 .00 718.72 - 718.72 .00 - 718.72 Units Of .00First Am Govt Ob Fd Cl XTrade Date 4/27/2631846V336 04/30/2026 Sold 17,717 - 17,717.000 .00 17,717.00 - 17,717.00 .00 - 17,717.00 Units Of .00First Am Govt Ob Fd Cl XTrade Date 4/30/2631846V336 04/30/2026 Sold 660.76 - 660.760 .00 660.76 - 660.76 .00 - 660.76 Units Of .00First Am Govt Ob Fd Cl XTrade Date 4/30/2631846V336 04/29/2026 Sold - 4,237.824 .00 67,000.00 - 52,971.02 14,028.98 - 52,971.02 4,237.824 Shares Of 14,028.98Fidelity Emerging Markets Index FundTrade Date 4/29/264,237.824 Shares At 15.81 USD316146331

Page 19 of 20 ends

00199301 30- -01-B -62 -126-010102 -11-02877-01PARS/CITY OF LINCOLN 115P-PENSION Period from April 1, 2026 to April 30, 2026

PRIOR MARKET /

SHARES/ TRANSACTION REALIZED PRIOR MARKET

DATE DESCRIPTION FACE AMOUNT COMMISSION PROCEEDS BOOK VALUE GAIN/LOSS REALIZED GAIN/LOSS Cash And EquivalentsTotal First Am Govt Ob Fd - 485,977.600 .00 485,977.60 - 485,977.60 .00 - 485,977.60Cl X .00Total Cash And - 485,977.600 .00 485,977.60 - 485,977.60 .00 - 485,977.60Equivalents .00Mutual Funds-Equity

SALES AND MATURITIES
242
Realized gain/loss should not be used for tax purposes. 04/29/2026 Sold - 4,711.834 .00 112,283.00 - 106,932.54 5,350.46 - 106,608.73 4,711.834 Shares Of 5,674.27Goldman Sachs Gqg Ptnrs Intl Opps R6Trade Date 4/29/264,711.834 Shares At 23.83 USD38147N269

Page 20 of 20 ends

00199301 30- -01-B -62 -126-010102 -11-02877-01PARS/CITY OF LINCOLN 115P-PENSION Period from April 1, 2026 to April 30, 2026

PRIOR MARKET /

SHARES/ TRANSACTION REALIZED PRIOR MARKET

DATE DESCRIPTION FACE AMOUNT COMMISSION PROCEEDS BOOK VALUE GAIN/LOSS REALIZED GAIN/LOSS Total Fidelity Emerging - 4,237.824 .00 67,000.00 - 52,971.02 14,028.98 - 52,971.02 Markets Index Fund 14,028.98Total Goldman Sachs Gqg - 4,711.834 .00 112,283.00 - 106,932.54 5,350.46 - 106,608.73Ptnrs Intl Opps R6 5,674.27Total Mutual Funds-Equity - 8,949.658 .00 179,283.00 - 159,903.56 19,379.44 - 159,579.75 19,703.25
Total Sales And - 494,927.258 .00 665,260.60 - 645,881.16 19,379.44 - 645,557.35Maturities 19,703.25 SALES AND MATURITIES (continued)SALES AND MATURITIES MESSAGES 243

CITY OF LINCOLN
ATTENTION: CITY MANAGER600 6TH STREETLINCOLN, CA 95648-1825 00231801 30- -01-B -62 -185-010102 -11-02877-01PARS/CITY OF LINCOLN POST EMPLOYMENTBENEFITS TRUST- OPEBThis statement is for the period from June 1, 2026 to June 30, 2026Questions?If you have any questions regarding your account or thisstatement, please contact your Account Manager.Account Manager:RODION BUTYRSKI18300 VON KARMANSUITE 500IRVINE CA 92612Phone: 949-224-7211E-mail: [email protected] DTTFDFATDAFATADDAFFTATFAAFDFTTFFTDFATDFDFDDTADTAFDDTADDATAATDFDFT00000002318 000638206863788 P 244
Market And Cost Reconciliation 3
Cash Reconciliation 5Asset Summary 6Asset Detail 7Income Accrual Detail 11Investment Activity 13Plan Expenses 15Receipts And Deliveries In Kind 16Purchases 18Sales And Maturities 22

Page 2 of 22 ends

00231801 30- -01-B -62 -185-010102 -11-02877-01PARS/CITY OF LINCOLN 115P-OPEB Period from June 1, 2026 to June 30, 2026 ......................................................................................................................................................................... ............................................................................................................................................................................................ .................................................................................................................................................................................................... .......................................................................................................................................................................................................... ......................................................................................................................................................................................... ............................................................................................................................................................................................... ..................................................................................................................................................................................................... ......................................................................................................................................................................... ............................................................................................................................................................................................................ ........................................................................................................................................................................................... Schedule Page TABLE OF CONTENTS 245
Interest 1,541.88 1,541.88
Dividends 78,813.55 78,813.55Change In Unrealized Gain/Loss - 104,095.35 .00Assets Received Or Delivered Adjustment - 694.43 .00 - 104,789.78 .00
Net Accrued Income (Current-Prior) - 103.15 - 103.15Administrative Expenses* - 3,803.20 - 3,803.20Trust Fees - 4,086.62 - 4,086.62Free Receipts 849,095.03 694,893.27Free Deliveries - 848,400.60 - 694,893.27

Page 3 of 22 ends

00231801 30- -01-B -62 -185-010102 -11-02877-01PARS/CITY OF LINCOLN 115P-OPEB Period from June 1, 2026 to June 30, 2026
06/30/2026 06/30/2026

MARKET BOOK VALUE
Beginning Market And Cost 23,493,832.70 21,194,739.41Investment Activity Total Adj Change In Unrealized Gain/Loss
Total Investment Activity - 24,537.50 80,252.28Plan ExpensesTotal Plan Expenses - 7,889.82 - 7,889.82Other ActivityTotal Other Activity 694.43 .00 Net Change In Market And Cost - 31,732.89 72,362.46
Ending Market And Cost 23,462,099.81 21,267,101.87

MARKET AND COST RECONCILIATION
246
* Includes Professional Fees, Contract Administrator Fees and Investment Advisory Fees

Page 4 of 22 ends

00231801 30- -01-B -62 -185-010102 -11-02877-01PARS/CITY OF LINCOLN 115P-OPEB Period from June 1, 2026 to June 30, 2026

MARKET AND COST RECONCILIATION MESSAGES
247
* Includes Professional Fees, Contract Administrator Fees and Investment Advisory Fees Interest 1,541.88Dividends 78,813.55Cash Equivalent Purchases - 18,697.48Mutual Fund Purchases - 61,657.95Cash Equivalent Sales 7,889.82Administrative Expenses* - 3,803.20Trust Fees - 4,086.62

Page 5 of 22 ends

Period from June 1, 2026 to June 30, 2026
Beginning Cash .00
Investment ActivityTotal Investment Activity 7,889.82Plan ExpensesTotal Plan Expenses - 7,889.82Net Change In Cash .00Ending Cash .00 00231801 30- -01-B -62 -185-010102 -11-02877-01PARS/CITY OF LINCOLN 115P-OPEB

CASH RECONCILIATION

CASH RECONCILIATION MESSAGES
248
Estimated Annual Income is an estimate provided for informational purposes only and should not be relied on for making investment, trading, or tax decisions. Theestimates may not represent the actual value earned by your investments andthey provide no guarantee of what your investments may earn in the future.

Cash And Equivalents 498,967.68 498,967.68 2.12Mutual Funds-Equity 14,163,842.63 11,841,883.47 60.37Mutual Funds-Fixed Income 8,797,850.77 8,924,811.99 37.50Accrued Income 1,438.73 1,438.73 0.01

Page 6 of 22 ends

00231801 30- -01-B -62 -185-010102 -11-02877-01PARS/CITY OF LINCOLN 115P-OPEB Period from June 1, 2026 to June 30, 2026
06/30/2026 06/30/2026 % OF
ASSETS MARKET BOOK VALUE MARKETTotal Assets 23,460,661.08 21,265,663.14 99.99Grand Total 23,462,099.81 21,267,101.87 100.00Estimated Annual Income 625,697.94

ASSET SUMMARYASSET SUMMARY MESSAGES

CASH EQUIV & ACCR

MUTUAL FUNDS
249
First Am Govt 498,967.680 498,967.68 498,967.68 .00 498,967.68 1,438.73 Ob Fd Cl X 1.0000 .00 .00 3.5631846V336 Asset Minor Code 1Cohen & 12,963.417 697,431.83 680,636.43 16,795.40 648,657.41 .00 Steers Instl Realty Shares 53.8000 - 385.83 48,774.42 2.7519247U106 Asset Minor Code 98Columbia 2,643.169 118,784.01 85,325.23 33,458.78 88,230.96 .00 Small Cap Growth Inst3 44.9400 6,713.64 30,553.05 0.0019765Y340 Asset Minor Code 98Columbia 42,224.711 1,835,085.94 1,648,691.15 186,394.79 1,649,450.04 .00Contrarian Core Fund 43.4600 - 16,467.64 185,635.90 0.4119766M709 Asset Minor Code 98Fidelity 24,960.791 1,670,625.74 1,339,177.75 331,447.99 1,451,402.47 .00International Index Fund 66.9300 8,985.88 219,223.27 2.86315911727 Asset Minor Code 98Fidelity 57,051.921 984,716.16 710,122.90 274,593.26 710,122.90 .00 Emerging Markets Index Fund 17.2600 5,705.20 274,593.26 1.87316146331 Asset Minor Code 98

Page 7 of 22 ends

00231801 30- -01-B -62 -185-010102 -11-02877-01PARS/CITY OF LINCOLN 115P-OPEB Period from June 1, 2026 to June 30, 2026

UNREALIZED

GAIN (LOSS) ADJ PRIOR MARKET /

SHARES/ MARKET SINCE INCEPTION/ ADJ PRIOR MARKET ENDING ACCRUAL

DESCRIPTION FACE AMOUNT PRICE/UNIT BOOK VALUE CURRENT PERIOD UNREALIZED GAIN/LOSS YIELD ON MARKET Money MarketsTotal Money Markets 498,967.680 498,967.68 498,967.68 .00 498,967.68 1,438.73 .00 .00 3.56
Total Cash And 498,967.680 498,967.68 498,967.68 .00 498,967.68 1,438.73 Equivalents .00 .00 3.56
Mutual Funds-Equity

ASSET DETAIL
Cash And EquivalentsMutual Funds
250
Emerald .000 .00 .00 .00 .00 .00
Growth Refer To 74938Y503 36.3900 - 3,494.86 .00 0.00317609253 Asset Minor Code 98Schroder 53,406.173 835,806.61 799,207.46 36,599.15 799,207.46 .00International Multi Cap 15.6500 - 10,518.49 36,599.15 2.8841665H359 Asset Minor Code 98Lazard Cl 17,959.945 345,369.74 294,393.82 50,975.92 322,730.80 .00List Infrastr Inst 19.2300 - 8,156.60 22,638.94 3.1152106N459 Asset Minor Code 98Mfs 16,358.865 792,259.83 766,654.75 25,605.08 782,620.81 .00International Growth R6 48.4300 - 15,050.16 9,639.02 1.06552746356 Asset Minor Code 98Nyli Cbre 19,710.154 316,545.07 274,214.53 42,330.54 281,704.12 .00Global Infrastructure 16.0600 1,566.22 34,840.95 1.7656064L280 Asset Minor Code 98Pimco Rae US 15,969.739 224,694.23 194,859.86 29,834.37 194,859.86 .00Small Instl 14.0700 8,943.06 29,834.37 0.9672202L421 Asset Minor Code 98Putnam Core 13,868.010 733,895.09 611,965.97 121,929.12 744,850.82 .00Equity Fund Class R6 52.9200 - 10,955.73 - 10,955.73 1.1074676P342 Asset Minor Code 98Putnam Core .000 .00 .00 .00 .00 .00Equity Fund Y 52.8400 1,249.99 .00 0.0074676P839 Asset Minor Code 98Emerald 2,864.639 119,197.63 82,927.30 36,270.33 104,244.21 .00Growth Fund Institutional 41.6100 14,953.42 14,953.42 0.0074938Y503 Asset Minor Code 98Schwab U S 186,525.000 5,489,430.75 4,353,706.32 1,135,724.43 4,612,853.07 .00Large Cap Etf 29.4300 - 61,553.25 876,577.68 1.03808524201 Asset Minor Code 94

Page 8 of 22 ends

00231801 30- -01-B -62 -185-010102 -11-02877-01PARS/CITY OF LINCOLN 115P-OPEB Period from June 1, 2026 to June 30, 2026

UNREALIZED

GAIN (LOSS) ADJ PRIOR MARKET /

SHARES/ MARKET SINCE INCEPTION/ ADJ PRIOR MARKET ENDING ACCRUAL

DESCRIPTION FACE AMOUNT PRICE/UNIT BOOK VALUE CURRENT PERIOD UNREALIZED GAIN/LOSS YIELD ON MARKET ASSET DETAIL (continued)
251
Baird 268,936.698 2,640,958.37 2,687,213.19 - 46,254.82 2,651,199.57 .00 Aggregate Bond Fd Instl 9.8200 - 26.75 - 10,241.20 4.24057071854 Asset Minor Code 99Dodge Cox 131,782.995 1,671,008.38 1,697,107.55 - 26,099.17 1,672,299.00 .00Income 12.6800 - 11,775.11 - 1,290.62 4.30256210105 Asset Minor Code 99Ishares Core 8,820.000 873,003.60 883,314.29 - 10,310.69 875,988.60 .00U.S. Aggregate Bond Etf 98.9800 - 705.60 - 2,985.00 3.98464287226 Asset Minor Code 95Nyli MacKay 128,719.772 661,619.63 672,265.16 - 10,645.53 668,646.31 .00High Yield Corp Bd Fd R6 5.1400 .00 - 7,026.68 6.3856063N881 Asset Minor Code 99Pgim Total 139,187.404 1,674,424.47 1,701,677.60 - 27,253.13 1,678,137.62 .00Return Bond Cl R6 12.0300 - 13,817.17 - 3,713.15 4.6474440B884 Asset Minor Code 99Voya 146,091.112 1,276,836.32 1,283,234.20 - 6,397.88 1,283,278.47 .00Intermediate Bond Fund Class R6 8.7400 .00 - 6,442.15 4.7792913L569 Asset Minor Code 99

Page 9 of 22 ends

00231801 30- -01-B -62 -185-010102 -11-02877-01PARS/CITY OF LINCOLN 115P-OPEB Period from June 1, 2026 to June 30, 2026

UNREALIZED

GAIN (LOSS) ADJ PRIOR MARKET /

SHARES/ MARKET SINCE INCEPTION/ ADJ PRIOR MARKET ENDING ACCRUAL

DESCRIPTION FACE AMOUNT PRICE/UNIT BOOK VALUE CURRENT PERIOD UNREALIZED GAIN/LOSS YIELD ON MARKET Total Mutual Funds-Equity 466,506.534 14,163,842.63 11,841,883.47 2,321,959.16 12,390,934.93 .00 - 78,465.15 1,772,907.70 1.47
Mutual Funds-Fixed IncomeTotal Mutual Funds-Fixed 823,537.981 8,797,850.77 8,924,811.99 - 126,961.22 8,829,549.57 .00 Income - 26,324.63 - 31,698.80 4.53Total Mutual Funds 1,290,044.515 22,961,693.40 20,766,695.46 2,194,997.94 21,220,484.50 .00 - 104,789.78 1,741,208.90 2.64
Total Assets 1,789,012.195 23,460,661.08 21,265,663.14 2,194,997.94 21,719,452.18 1,438.73 - 104,789.78 1,741,208.90 2.66
ASSET DETAIL (continued)
252
Time of trade execution and trading party (if not disclosed) will be provided upon request.

Page 10 of 22 ends

00231801 30- -01-B -62 -185-010102 -11-02877-01PARS/CITY OF LINCOLN 115P-OPEB Period from June 1, 2026 to June 30, 2026

UNREALIZED

GAIN (LOSS) ADJ PRIOR MARKET /

SHARES/ MARKET SINCE INCEPTION/ ADJ PRIOR MARKET ENDING ACCRUAL

DESCRIPTION FACE AMOUNT PRICE/UNIT BOOK VALUE CURRENT PERIOD UNREALIZED GAIN/LOSS YIELD ON MARKET Accrued Income .000 1,438.73 1,438.73Grand Total 1,789,012.195 23,462,099.81 21,267,101.87 ASSET DETAIL (continued)ASSET DETAIL MESSAGES
253
498,967.680 First Am Govt Ob Fd Cl X 0.04 1,541.88 1,438.73 1,541.88 1,438.73 31846V336 07/01/26
12,963.417 Cohen & Steers Instl Realty Shares 1.48 .00 5,466.27 5,466.27 .00 19247U106 06/30/26 06/30/26
53,406.173 Schroder International Multi Cap 0.45 .00 7,207.46 7,207.46 .00 41665H359 06/26/26 06/29/26
17,959.945 Lazard Cl List Infrastr Inst 0.60 .00 5,062.55 5,062.55 .00 52106N459 06/18/26 06/22/26
19,710.154 Nyli Cbre Global Infrastructure 0.28 .00 2,123.62 2,123.62 .00 56064L280 06/30/26 06/30/26
186,525.000 Schwab U S Large Cap Etf 0.30 .00 14,231.86 14,231.86 .00 808524201 06/24/26 06/29/26
268,936.698 Baird Aggregate Bond Fd Instl 0.42 .00 8,779.78 8,779.78 .00 057071854 06/26/26 06/29/26
131,782.995 Dodge Cox Income 0.55 .00 18,080.99 18,080.99 .00 256210105 06/25/26 06/26/26
8,820.000 Ishares Core U.S. Aggregate Bond Etf 3.94 .00 2,923.74 2,923.74 .00 464287226 06/01/26 06/04/26
128,719.772 Nyli MacKay High Yield Corp Bd Fd R6 0.33 .00 3,398.67 3,398.67 .00 56063N881 06/30/26 06/30/26

Page 11 of 22 ends

00231801 30- -01-B -62 -185-010102 -11-02877-01PARS/CITY OF LINCOLN 115P-OPEB Period from June 1, 2026 to June 30, 2026

SHARES/ EX PAY ANN BEGINNING INCOME INCOME ENDING

FACE AMOUNT DESCRIPTION DATE DATE RATE ACCRUAL EARNED RECEIVED ACCRUAL Cash And EquivalentsTotal Cash And Equivalents 1,541.88 1,438.73 1,541.88 1,438.73Mutual Funds-EquityTotal Mutual Funds-Equity .00 34,091.76 34,091.76 .00Mutual Funds-Fixed Income

INCOME ACCRUAL DETAIL
254
139,187.404 Pgim Total Return Bond Cl R6 0.56 .00 6,364.88 6,364.88 .00 74440B884 12/22/22 06/30/26
146,091.112 Voya Intermediate Bond Fund Class R6 0.42 .00 5,173.73 5,173.73 .00 92913L569 06/30/26 06/30/26

Page 12 of 22 ends

00231801 30- -01-B -62 -185-010102 -11-02877-01PARS/CITY OF LINCOLN 115P-OPEB Period from June 1, 2026 to June 30, 2026

SHARES/ EX PAY ANN BEGINNING INCOME INCOME ENDING

FACE AMOUNT DESCRIPTION DATE DATE RATE ACCRUAL EARNED RECEIVED ACCRUAL Total Mutual Funds-Fixed Income .00 44,721.79 44,721.79 .00Grand Total 1,541.88 80,252.28 80,355.43 1,438.73 INCOME ACCRUAL DETAIL (continued)
255
06/01/2026 Interest From 5/1/26 To 5/31/26 1,541.88
06/26/2026 0.032755 USD/Share On 268,045.35 Shares Due 6/29/26 8,779.78 Dividend Payable 06/29/26
06/30/2026 0.425 USD/Share On 12,861.813 Shares Due 6/30/26 5,466.27 Dividend Payable 06/30/26
06/25/2026 0.1387 USD/Share On 130,360.415 Shares Due 6/26/26 18,080.99 Dividend Payable 06/26/26
06/04/2026 0.33149 USD/Share On 8,820 Shares Due 6/4/26 2,923.7406/18/2026 0.28606 USD/Share On 17,697.501 Shares Due 6/22/26 5,062.55 Dividend Payable 06/22/26

Page 13 of 22 ends

00231801 30- -01-B -62 -185-010102 -11-02877-01PARS/CITY OF LINCOLN 115P-OPEB Period from June 1, 2026 to June 30, 2026

DATE DESCRIPTION CASH
InterestFirst Am Govt Ob Fd Cl X31846V336Total Interest 1,541.88DividendsBaird Aggregate Bond Fd Instl057071854Cohen & Steers Instl Realty Shares19247U106Dodge Cox Income256210105Ishares Core U.S. Aggregate Bond Etf464287226Lazard Cl List Infrastr Inst52106N459Nyli Cbre Global Infrastructure56064L280

INVESTMENT ACTIVITY
256
06/30/2026 0.10847 USD/Share On 19,577.924 Shares Due 6/30/26 2,123.62 Dividend Payable 06/30/26
06/30/2026 0.02654 USD/Share On 128,058.552 Shares Due 6/30/26 3,398.67 Dividend Payable 06/30/26
06/11/2026 Reversal Of - 6,510.69
Dividend From 5/1/26 To 5/31/26
06/11/2026 Dividend From 5/1/26 To 5/31/26 6,510.6906/30/2026 Dividend From 6/1/26 To 6/30/26 6,364.8806/26/2026 0.136141 USD/Share On 52,941.176 Shares Due 6/29/26 7,207.46 Dividend Payable 06/29/26
06/29/2026 Schwab U S Large Cap Etf 14,231.86

0.0763 USD/Share On 186,525 Shares Due 6/29/26
06/30/2026 Dividend From 6/1/26 To 6/30/26 5,173.73

Page 14 of 22 ends

00231801 30- -01-B -62 -185-010102 -11-02877-01PARS/CITY OF LINCOLN 115P-OPEB Period from June 1, 2026 to June 30, 2026

DATE DESCRIPTION CASH
Nyli MacKay High Yield Corp Bd Fd R656063N881Pgim Total Return Bond Cl R674440B884Total Pgim Total Return Bond Cl R6 6,364.88Schroder International Multi Cap41665H359Schwab U S Large Cap Etf808524201Voya Intermediate Bond Fund Class R692913L569Total Dividends 78,813.55 INVESTMENT ACTIVITY (continued)
257
06/26/2026 Paid To Phase II Systems - 3,803.20
Pars Trust Admin FeePer Directive Dated 06/24/26
06/26/2026 Collected - 4,086.62
Charged For Period 05/01/2026 Thru 05/31/2026

Page 15 of 22 ends

00231801 30- -01-B -62 -185-010102 -11-02877-01PARS/CITY OF LINCOLN 115P-OPEB Period from June 1, 2026 to June 30, 2026

DATE DESCRIPTION CASH
Administrative ExpensesContract Administrator FeesAdministrative FeeTotal Administrative Fee - 3,803.20Total Contract Administrator Fees - 3,803.20Total Administrative Expenses - 3,803.20Trust FeesTrust FeesTotal Trust Fees - 4,086.62Total Trust Fees - 4,086.62Total Plan Expenses - 7,889.82

PLAN EXPENSES
258
06/03/2026 Putnam Core 13,868.010 611,965.97 744,850.82 132,884.85 744,850.82 Equity Fund Class R6 .0074676P342
06/08/2026 Name Change 2,864.639 82,927.30 104,244.21 21,316.91 104,244.21 2,864.639 Shares Of .00Emerald Growth InstitutionalName Changed FromEmerald Growth InstitutionalEffective Date 06/05/2674938Y503 06/03/2026 Putnam Core - 13,888.697 - 611,965.97 - 744,156.39 - 132,190.42 - 629,126.81 Equity Fund Y 115,029.58611,965.97 USD74676P839
06/08/2026 Name Change - 2,864.639 - 82,927.30 - 104,244.21 - 21,316.91 - 83,775.78 2,864.639 Shares Of 20,468.43Emerald Growth InstitutionalName Changed ToEmerald Growth InstitutionalEffective Date 06/05/26317609253

Page 16 of 22 ends

00231801 30- -01-B -62 -185-010102 -11-02877-01PARS/CITY OF LINCOLN 115P-OPEB Period from June 1, 2026 to June 30, 2026

REALIZED/ PRIOR MARKET /

SHARES OR MARKET UNREALIZED PRIOR MARKET

DATE DESCRIPTION FACE AMOUNT BOOK VALUE VALUE GAIN/LOSS REALIZED GAIN/LOSS Free ReceiptsMutual FundsTotal Mutual Funds 16,732.649 694,893.27 849,095.03 154,201.76 849,095.03 .00
Total Free Receipts 16,732.649 694,893.27 849,095.03 154,201.76 849,095.03 .00
Free DeliveriesMutual Funds

RECEIPTS AND DELIVERIES IN KIND
259

Page 17 of 22 ends

00231801 30- -01-B -62 -185-010102 -11-02877-01PARS/CITY OF LINCOLN 115P-OPEB Period from June 1, 2026 to June 30, 2026

REALIZED/ PRIOR MARKET /

SHARES OR MARKET UNREALIZED PRIOR MARKET

DATE DESCRIPTION FACE AMOUNT BOOK VALUE VALUE GAIN/LOSS REALIZED GAIN/LOSS Total Mutual Funds - 16,753.336 - 694,893.27 - 848,400.60 - 153,507.33 - 712,902.59 135,498.01
Total Free Deliveries - 16,753.336 - 694,893.27 - 848,400.60 - 153,507.33 - 712,902.59 135,498.01
RECEIPTS AND DELIVERIES IN KIND (continued)
260
06/02/2026 Purchased 1,541.880 .00 - 1,541.88 1,541.88
1,541.88 Units OfFirst Am Govt Ob Fd Cl XTrade Date 6/2/2631846V336 06/04/2026 Purchased 2,923.740 .00 - 2,923.74 2,923.74
2,923.74 Units OfFirst Am Govt Ob Fd Cl XTrade Date 6/4/2631846V336 06/29/2026 Purchased 14,231.860 .00 - 14,231.86 14,231.86 14,231.86 Units OfFirst Am Govt Ob Fd Cl XTrade Date 6/29/2631846V336 06/30/2026 Purchased 101.604 .00 - 5,466.27 5,466.27
101.604 SharesCohen & Steers Instl Realty Shares @ 53.80 USDThrough Reinvestment Of Cash Dividend Due 6/30/2619247U106 06/18/2026 Purchased 262.444 .00 - 5,062.55 5,062.55
262.444 SharesLazard Cl List Infrastr Inst @ 19.29 USDThrough Reinvestment Of Cash Dividend Due 6/22/2652106N459

Page 18 of 22 ends

00231801 30- -01-B -62 -185-010102 -11-02877-01PARS/CITY OF LINCOLN 115P-OPEB Period from June 1, 2026 to June 30, 2026

SHARES/

DATE DESCRIPTION FACE AMOUNT COMMISSION CASH BOOK VALUE Cash And EquivalentsTotal First Am Govt Ob Fd Cl X 18,697.480 .00 - 18,697.48 18,697.48Total Cash And Equivalents 18,697.480 .00 - 18,697.48 18,697.48Mutual Funds-EquityTotal Cohen & Steers Instl Realty Shares 101.604 .00 - 5,466.27 5,466.27

PURCHASES
261
06/30/2026 Purchased 132.23 132.230 .00 - 2,123.62 2,123.62 SharesNyli Cbre Global Infrastructure @ 16.06 USDThrough Reinvestment Of Cash Dividend Due 6/30/2656064L280 06/26/2026 Purchased 464.997 .00 - 7,207.46 7,207.46
464.997 SharesSchroder International Multi Cap @ 15.50 USDThrough Reinvestment Of Cash Dividend Due 6/29/2641665H359 06/26/2026 Purchased 891.348 .00 - 8,779.78 8,779.78
891.348 SharesBaird Aggregate Bond Fd Instl @ 9.85 USDThrough Reinvestment Of Cash Dividend Due 6/29/26057071854 06/25/2026 Purchased 1,422.580 .00 - 18,080.99 18,080.99 1,422.58 SharesDodge Cox Income @ 12.71 USDThrough Reinvestment Of Cash Dividend Due 6/26/26256210105

Page 19 of 22 ends

Period from June 1, 2026 to June 30, 2026

SHARES/

DATE DESCRIPTION FACE AMOUNT COMMISSION CASH BOOK VALUE Total Lazard Cl List Infrastr Inst 262.444 .00 - 5,062.55 5,062.55Total Nyli Cbre Global Infrastructure 132.230 .00 - 2,123.62 2,123.62Total Schroder International Multi Cap 464.997 .00 - 7,207.46 7,207.46Total Mutual Funds-Equity 961.275 .00 - 19,859.90 19,859.90Mutual Funds-Fixed IncomeTotal Baird Aggregate Bond Fd Instl 891.348 .00 - 8,779.78 8,779.78Total Dodge Cox Income 1,422.580 .00 - 18,080.99 18,080.99 00231801 30- -01-B -62 -185-010102 -11-02877-01PARS/CITY OF LINCOLN 115P-OPEB PURCHASES (continued)
262
06/30/2026 Purchased 661.22 661.220 .00 - 3,398.67 3,398.67 SharesNyli MacKay High Yield Corp Bd Fd R6 @ 5.14 USDThrough Reinvestment Of Cash Dividend Due 6/30/2656063N881 06/11/2026 ÿ - 536.743 .00 6,510.69 - 6,510.69
Purchase-Reversal -536.743 SharesPgim Total Return Bond Cl R6 @ 12.13 USDThrough Reinvestment Of Cash Dividend Due 5/29/2674440B884 06/11/2026 Purchased 540.755 .00 - 6,510.69 6,510.69
540.755 SharesPgim Total Return Bond Cl R6 @ 12.04 USDThrough Reinvestment Of Cash Dividend Due 5/29/26Dividend Pgim Total Return Bond Cl R674440B884 06/30/2026 Purchased 529.084 .00 - 6,364.88 6,364.88
529.084 SharesPgim Total Return Bond Cl R6 @ 12.03 USDThrough Reinvestment Of Cash Dividend Due 6/30/2674440B884 06/30/2026 Purchased 591.96 591.960 .00 - 5,173.73 5,173.73 SharesVoya Intermediate Bond Fund Class R6 @ 8.74 USDThrough Reinvestment Of Cash Dividend Due 6/30/2692913L569

Page 20 of 22 ends

Period from June 1, 2026 to June 30, 2026

SHARES/

DATE DESCRIPTION FACE AMOUNT COMMISSION CASH BOOK VALUE Total Nyli MacKay High Yield Corp Bd Fd R6 661.220 .00 - 3,398.67 3,398.67Total Pgim Total Return Bond Cl R6 533.096 .00 - 6,364.88 6,364.88Total Voya Intermediate Bond Fund Class R6 591.960 .00 - 5,173.73 5,173.73Total Mutual Funds-Fixed Income 4,100.204 .00 - 41,798.05 41,798.05 00231801 30- -01-B -62 -185-010102 -11-02877-01PARS/CITY OF LINCOLN 115P-OPEB PURCHASES (continued)
263

Page 21 of 22 ends

Period from June 1, 2026 to June 30, 2026

SHARES/

DATE DESCRIPTION FACE AMOUNT COMMISSION CASH BOOK VALUE Total Purchases 23,758.959 .00 - 80,355.43 80,355.43 00231801 30- -01-B -62 -185-010102 -11-02877-01PARS/CITY OF LINCOLN 115P-OPEB PURCHASES (continued)
264
Realized gain/loss should not be used for tax purposes. 06/26/2026 Sold - 4,086.620 .00 4,086.62 - 4,086.62 .00 - 4,086.62 4,086.62 Units Of .00First Am Govt Ob Fd Cl XTrade Date 6/26/2631846V336 06/26/2026 Sold - 3,803.200 .00 3,803.20 - 3,803.20 .00 - 3,803.20 3,803.2 Units Of .00First Am Govt Ob Fd Cl XTrade Date 6/26/2631846V336

Page 22 of 22 ends

Period from June 1, 2026 to June 30, 2026

PRIOR MARKET /

SHARES/ TRANSACTION REALIZED PRIOR MARKET

DATE DESCRIPTION FACE AMOUNT COMMISSION PROCEEDS BOOK VALUE GAIN/LOSS REALIZED GAIN/LOSS Cash And EquivalentsTotal First Am Govt Ob Fd - 7,889.820 .00 7,889.82 - 7,889.82 .00 - 7,889.82Cl X .00Total Cash And - 7,889.820 .00 7,889.82 - 7,889.82 .00 - 7,889.82Equivalents .00Total Sales And - 7,889.820 .00 7,889.82 - 7,889.82 .00 - 7,889.82Maturities .00 00231801 30- -01-B -62 -185-010102 -11-02877-01PARS/CITY OF LINCOLN 115P-OPEB

SALES AND MATURITIES

SALES AND MATURITIES MESSAGES
265

CITY OF LINCOLN
ATTENTION: CITY MANAGER600 6TH STREETLINCOLN, CA 95648-1825 00202901 30- -01-B -62 -155-010102 -11-02877-01PARS/CITY OF LINCOLN POST EMPLOYMENTBENEFITS TRUST- OPEBThis statement is for the period from May 1, 2026 to May 31, 2026Questions?If you have any questions regarding your account or thisstatement, please contact your Account Manager.Account Manager:RODION BUTYRSKI18300 VON KARMANSUITE 500IRVINE CA 92612Phone: 949-224-7211E-mail: [email protected] FDDDTFTFTTDADDFFFAADFAFTTTFDDAADDFFTFTDDTTFTFATFAFFADFAADTDDTDFAT00000002029 000638188592592 P 266
Market And Cost Reconciliation 3
Cash Reconciliation 4Asset Summary 5Asset Detail 6Income Accrual Detail 10Investment Activity 11Plan Expenses 12Purchases 13Sales And Maturities 16

Page 2 of 18 ends

00202901 30- -01-B -62 -155-010102 -11-02877-01PARS/CITY OF LINCOLN 115P-OPEB Period from May 1, 2026 to May 31, 2026 ......................................................................................................................................................................... ............................................................................................................................................................................................ .................................................................................................................................................................................................... .......................................................................................................................................................................................................... ......................................................................................................................................................................................... ............................................................................................................................................................................................... ..................................................................................................................................................................................................... ............................................................................................................................................................................................................ ........................................................................................................................................................................................... Schedule Page TABLE OF CONTENTS 267
* Includes Professional Fees, Contract Administrator Fees and Investment Advisory Fees Interest 2,257.83 2,257.83Dividends 30,575.33 30,575.33Realized Gain/Loss 69,877.39 69,877.39Change In Unrealized Gain/Loss 519,586.54 .00Net Accrued Income (Current-Prior) - 715.95 - 715.95Administrative Expenses* - 3,726.47 - 3,726.47Trust Fees - 4,008.27 - 4,008.27

Page 3 of 18 ends

00202901 30- -01-B -62 -155-010102 -11-02877-01PARS/CITY OF LINCOLN 115P-OPEB Period from May 1, 2026 to May 31, 2026
05/31/2026 05/31/2026

MARKET BOOK VALUE
Beginning Market And Cost 22,879,986.30 21,100,479.55Investment ActivityTotal Investment Activity 621,581.14 101,994.60Plan ExpensesTotal Plan Expenses - 7,734.74 - 7,734.74Net Change In Market And Cost 613,846.40 94,259.86Ending Market And Cost 23,493,832.70 21,194,739.41

MARKET AND COST RECONCILIATIONMARKET AND COST RECONCILIATION MESSAGES 268
* Includes Professional Fees, Contract Administrator Fees and Investment Advisory Fees Interest 2,257.83Dividends 30,575.33Cash Equivalent Purchases - 29,276.14Mutual Fund Purchases - 1,659,114.23Cash Equivalent Sales 46,734.74Mutual Fund Sales 1,616,557.21Administrative Expenses* - 3,726.47Trust Fees - 4,008.27

Page 4 of 18 ends

Period from May 1, 2026 to May 31, 2026
Beginning Cash .00
Investment ActivityTotal Investment Activity 7,734.74Plan ExpensesTotal Plan Expenses - 7,734.74Net Change In Cash .00Ending Cash .00 00202901 30- -01-B -62 -155-010102 -11-02877-01PARS/CITY OF LINCOLN 115P-OPEB

CASH RECONCILIATION

CASH RECONCILIATION MESSAGES
269
Estimated Annual Income is an estimate provided for informational purposes only and should not be relied on for making investment, trading, or tax decisions. Theestimates may not represent the actual value earned by your investments andthey provide no guarantee of what your investments may earn in the future.

Cash And Equivalents 488,160.02 488,160.02 2.08Mutual Funds-Equity 14,221,753.45 11,822,023.57 60.53Mutual Funds-Fixed Income 8,782,377.35 8,883,013.94 37.38Accrued Income 1,541.88 1,541.88 0.01

Page 5 of 18 ends

00202901 30- -01-B -62 -155-010102 -11-02877-01PARS/CITY OF LINCOLN 115P-OPEB Period from May 1, 2026 to May 31, 2026
05/31/2026 05/31/2026 % OF
ASSETS MARKET BOOK VALUE MARKETTotal Assets 23,492,290.82 21,193,197.53 99.99Grand Total 23,493,832.70 21,194,739.41 100.00Estimated Annual Income 622,761.43

ASSET SUMMARYASSET SUMMARY MESSAGES

CASH EQUIV & ACCR

MUTUAL FUNDS
270
First Am Govt 488,160.020 488,160.02 488,160.02 .00 488,160.02 1,541.88 Ob Fd Cl X 1.0000 .00 .00 3.5631846V336 Asset Minor Code 1Cohen & 12,861.813 692,351.39 675,170.16 17,181.23 643,191.14 .00 Steers Instl Realty Shares 53.8300 - 1,800.66 49,160.25 2.8319247U106 Asset Minor Code 98Columbia 2,643.169 112,070.37 85,325.23 26,745.14 88,230.96 .00 Small Cap Growth Inst3 42.4000 - 7,944.40 23,839.41 0.0019765Y340 Asset Minor Code 98Columbia 42,224.711 1,851,553.58 1,648,691.15 202,862.43 1,649,450.04 .00Contrarian Core Fund 43.8500 97,539.09 202,103.54 0.4119766M709 Asset Minor Code 98Fidelity 24,960.791 1,661,639.86 1,339,177.75 322,462.11 1,451,402.47 .00International Index Fund 66.5700 40,935.70 210,237.39 2.88315911727 Asset Minor Code 98Fidelity 57,051.921 979,010.96 710,122.90 268,888.06 710,122.90 .00 Emerging Markets Index Fund 17.1600 70,173.86 268,888.06 1.88316146331 Asset Minor Code 98

Page 6 of 18 ends

00202901 30- -01-B -62 -155-010102 -11-02877-01PARS/CITY OF LINCOLN 115P-OPEB Period from May 1, 2026 to May 31, 2026

UNREALIZED

GAIN (LOSS) ADJ PRIOR MARKET /

SHARES/ MARKET SINCE INCEPTION/ ADJ PRIOR MARKET ENDING ACCRUAL

DESCRIPTION FACE AMOUNT PRICE/UNIT BOOK VALUE CURRENT PERIOD UNREALIZED GAIN/LOSS YIELD ON MARKET Money MarketsTotal Money Markets 488,160.020 488,160.02 488,160.02 .00 488,160.02 1,541.88 .00 .00 3.55
Total Cash And 488,160.020 488,160.02 488,160.02 .00 488,160.02 1,541.88Equivalents .00 .00 3.55Mutual Funds-Equity

ASSET DETAIL
Cash And EquivalentsMutual Funds
271
Emerald 2,864.639 107,739.07 82,927.30 24,811.77 83,775.78 .00 Growth Institutional 37.6100 - 14,052.54 23,963.29 0.00317609253 Asset Minor Code 98Schroder 52,941.176 839,117.64 792,000.00 47,117.64 792,000.00 .00 International Multi Cap 15.8500 33,352.94 47,117.64 2.8741665H359 Asset Minor Code 98Lazard Cl 17,697.501 348,463.79 289,331.27 59,132.52 317,668.25 .00List Infrastr Inst 19.6900 - 5,663.21 30,795.54 3.0452106N459 Asset Minor Code 98Mfs 16,358.865 807,309.99 766,654.75 40,655.24 782,620.81 .00International Growth R6 49.3500 19,794.23 24,689.18 1.04552746356 Asset Minor Code 98Nyli Cbre 19,577.924 312,855.23 272,090.91 40,764.32 279,580.50 .00Global Infrastructure 15.9800 - 10,572.07 33,274.73 1.9056064L280 Asset Minor Code 98Pimco Rae US 15,969.739 215,751.17 194,859.86 20,891.31 194,859.86 .00Small Instl 13.5100 - 5,718.57 20,891.31 1.0072202L421 Asset Minor Code 98Putnam Core 13,888.697 742,906.40 611,965.97 130,940.43 629,126.81 .00Equity Fund Y 53.4900 32,499.55 113,779.59 1.0274676P839 Asset Minor Code 98Schwab U S 186,525.000 5,550,984.00 4,353,706.32 1,197,277.68 4,612,853.07 .00Large Cap Etf 29.7600 252,189.12 938,130.93 1.00808524201 Asset Minor Code 94Baird 268,045.350 2,632,205.34 2,678,433.41 - 46,228.07 2,642,419.79 .00Aggregate Bond Fd Instl 9.8200 - 2,962.74 - 10,214.45 4.24057071854 Asset Minor Code 99

Page 7 of 18 ends

00202901 30- -01-B -62 -155-010102 -11-02877-01PARS/CITY OF LINCOLN 115P-OPEB Period from May 1, 2026 to May 31, 2026

UNREALIZED

GAIN (LOSS) ADJ PRIOR MARKET /

SHARES/ MARKET SINCE INCEPTION/ ADJ PRIOR MARKET ENDING ACCRUAL

DESCRIPTION FACE AMOUNT PRICE/UNIT BOOK VALUE CURRENT PERIOD UNREALIZED GAIN/LOSS YIELD ON MARKET Total Mutual Funds-Equity 465,565.946 14,221,753.45 11,822,023.57 2,399,729.88 12,234,882.59 .00 500,733.04 1,986,870.86 1.46
Mutual Funds-Fixed Income
ASSET DETAIL (continued)
272
Dodge Cox 130,360.415 1,664,702.50 1,679,026.56 - 14,324.06 1,654,218.01 .00 Income 12.7700 3,255.64 10,484.49 4.26256210105 Asset Minor Code 99Ishares Core 8,820.000 873,709.20 883,314.29 - 9,605.09 875,988.60 .00U.S. Aggregate Bond Etf 99.0600 10,937.72 - 2,279.40 3.97464287226 Asset Minor Code 95Nyli MacKay 128,058.552 658,220.96 668,866.49 - 10,645.53 665,247.64 .00High Yield Corp Bd Fd R6 5.1400 - 1,121.86 - 7,026.68 6.4056063N881 Asset Minor Code 99Pgim Total 138,654.308 1,681,876.76 1,695,312.72 - 13,435.96 1,671,772.74 .00Return Bond Cl R6 12.1300 10,706.95 10,104.02 4.6274440B884 Asset Minor Code 99Voya 145,499.152 1,271,662.59 1,278,060.47 - 6,397.88 1,278,104.74 .00Intermediate Bond Fund Class R6 8.7400 - 1,962.21 - 6,442.15 4.7592913L569 Asset Minor Code 99

Page 8 of 18 ends

00202901 30- -01-B -62 -155-010102 -11-02877-01PARS/CITY OF LINCOLN 115P-OPEB Period from May 1, 2026 to May 31, 2026

UNREALIZED

GAIN (LOSS) ADJ PRIOR MARKET /

SHARES/ MARKET SINCE INCEPTION/ ADJ PRIOR MARKET ENDING ACCRUAL

DESCRIPTION FACE AMOUNT PRICE/UNIT BOOK VALUE CURRENT PERIOD UNREALIZED GAIN/LOSS YIELD ON MARKET Total Mutual Funds-Fixed 819,437.777 8,782,377.35 8,883,013.94 - 100,636.59 8,787,751.52 .00Income 18,853.50 - 5,374.17 4.52 Total Mutual Funds 1,285,003.723 23,004,130.80 20,705,037.51 2,299,093.29 21,022,634.11 .00 519,586.54 1,981,496.69 2.63
Total Assets 1,773,163.743 23,492,290.82 21,193,197.53 2,299,093.29 21,510,794.13 1,541.88 519,586.54 1,981,496.69 2.65
Accrued Income .000 1,541.88 1,541.88Grand Total 1,773,163.743 23,493,832.70 21,194,739.41 ASSET DETAIL (continued)
273
Time of trade execution and trading party (if not disclosed) will be provided upon request.

Page 9 of 18 ends

00202901 30- -01-B -62 -155-010102 -11-02877-01PARS/CITY OF LINCOLN 115P-OPEB Period from May 1, 2026 to May 31, 2026

ASSET DETAIL MESSAGES
274
488,160.020 First Am Govt Ob Fd Cl X 0.04 2,257.83 1,541.88 2,257.83 1,541.88 31846V336 06/01/26
268,045.350 Baird Aggregate Bond Fd Instl 0.42 .00 9,509.52 9,509.52 .00 057071854 05/27/26 05/28/26
8,820.000 Ishares Core U.S. Aggregate Bond Etf 3.93 .00 6,461.10 6,461.10 .00 464287226 05/01/26 05/06/26
128,058.552 Nyli MacKay High Yield Corp Bd Fd R6 0.33 .00 3,433.18 3,433.18 .00 56063N881 05/29/26 05/29/26
138,654.308 Pgim Total Return Bond Cl R6 0.56 .00 6,510.69 6,510.69 .00 74440B884 12/22/22 05/29/26
145,499.152 Voya Intermediate Bond Fund Class R6 0.42 .00 4,660.84 4,660.84 .00 92913L569 05/31/26 05/31/26

Page 10 of 18 ends

00202901 30- -01-B -62 -155-010102 -11-02877-01PARS/CITY OF LINCOLN 115P-OPEB Period from May 1, 2026 to May 31, 2026

SHARES/ EX PAY ANN BEGINNING INCOME INCOME ENDING

FACE AMOUNT DESCRIPTION DATE DATE RATE ACCRUAL EARNED RECEIVED ACCRUAL Cash And EquivalentsTotal Cash And Equivalents 2,257.83 1,541.88 2,257.83 1,541.88Mutual Funds-Fixed IncomeTotal Mutual Funds-Fixed Income .00 30,575.33 30,575.33 .00Grand Total 2,257.83 32,117.21 32,833.16 1,541.88

INCOME ACCRUAL DETAIL
275
05/01/2026 Interest From 4/1/26 To 4/30/26 2,257.83
05/27/2026 0.035606 USD/Share On 267,074 Shares Due 5/28/26 9,509.52 Dividend Payable 05/28/26
05/06/2026 0.329934 USD/Share On 19,583 Shares Due 5/6/26 6,461.1005/29/2026 0.02695 USD/Share On 127,390.618 Shares Due 5/29/26 3,433.18 Dividend Payable 05/29/26
05/29/2026 Dividend From 5/1/26 To 5/31/26 6,510.6905/31/2026 Dividend From 5/1/26 To 5/31/26 4,660.84

Page 11 of 18 ends

00202901 30- -01-B -62 -155-010102 -11-02877-01PARS/CITY OF LINCOLN 115P-OPEB Period from May 1, 2026 to May 31, 2026

DATE DESCRIPTION CASH
InterestFirst Am Govt Ob Fd Cl X31846V336Total Interest 2,257.83DividendsBaird Aggregate Bond Fd Instl057071854Ishares Core U.S. Aggregate Bond Etf464287226Nyli MacKay High Yield Corp Bd Fd R656063N881Pgim Total Return Bond Cl R674440B884Voya Intermediate Bond Fund Class R692913L569Total Dividends 30,575.33

INVESTMENT ACTIVITY
276
05/29/2026 Paid To Phase II Systems - 3,726.47
Pars Trust Admin FeePer Directive Dated 05/27/26
05/26/2026 Collected - 4,008.27
Charged For Period 04/01/2026 Thru 04/30/2026

Page 12 of 18 ends

00202901 30- -01-B -62 -155-010102 -11-02877-01PARS/CITY OF LINCOLN 115P-OPEB Period from May 1, 2026 to May 31, 2026

DATE DESCRIPTION CASH
Administrative ExpensesContract Administrator FeesAdministrative FeeTotal Administrative Fee - 3,726.47Total Contract Administrator Fees - 3,726.47Total Administrative Expenses - 3,726.47Trust FeesTrust FeesTotal Trust Fees - 4,008.27Total Trust Fees - 4,008.27Total Plan Expenses - 7,734.74

PLAN EXPENSES
277
05/04/2026 Purchased 2,257.830 .00 - 2,257.83 2,257.83
2,257.83 Units OfFirst Am Govt Ob Fd Cl XTrade Date 5/4/2631846V336 05/06/2026 Purchased 6,461.100 .00 - 6,461.10 6,461.10
6,461.1 Units OfFirst Am Govt Ob Fd Cl XTrade Date 5/6/2631846V336 05/08/2026 Purchased 20,557.210 .00 - 20,557.21 20,557.21 20,557.21 Units OfFirst Am Govt Ob Fd Cl XTrade Date 5/8/2631846V336 05/07/2026 Purchased 32,113.821 .00 - 316,000.00 316,000.00 32,113.821 Shares OfBaird Aggregate Bond Fd InstlTrade Date 5/7/2632,113.821 Shares At 9.84 USD057071854 05/27/2026 Purchased 971.35 971.350 .00 - 9,509.52 9,509.52 SharesBaird Aggregate Bond Fd Instl @ 9.79 USDThrough Reinvestment Of Cash Dividend Due 5/28/26057071854

Page 13 of 18 ends

00202901 30- -01-B -62 -155-010102 -11-02877-01PARS/CITY OF LINCOLN 115P-OPEB Period from May 1, 2026 to May 31, 2026

SHARES/

DATE DESCRIPTION FACE AMOUNT COMMISSION CASH BOOK VALUE Cash And EquivalentsTotal First Am Govt Ob Fd Cl X 29,276.140 .00 - 29,276.14 29,276.14Total Cash And Equivalents 29,276.140 .00 - 29,276.14 29,276.14Mutual Funds-Fixed IncomeTotal Baird Aggregate Bond Fd Instl 33,085.171 .00 - 325,509.52 325,509.52

PURCHASES
278
05/07/2026 Purchased 32,758.621 .00 - 418,000.00 418,000.00 32,758.621 Shares OfDodge Cox IncomeTrade Date 5/7/2632,758.621 Shares At 12.76 USD256210105 05/19/2026 Purchased 7,602.339 .00 - 39,000.00 39,000.00 7,602.339 Shares OfNyli MacKay High Yield Corp Bd Fd R6Trade Date 5/19/267,602.339 Shares At 5.13 USD56063N881 05/29/2026 Purchased 667.934 .00 - 3,433.18 3,433.18
667.934 SharesNyli MacKay High Yield Corp Bd Fd R6 @ 5.14 USDThrough Reinvestment Of Cash Dividend Due 5/29/2656063N881 05/07/2026 Purchased 34,245.439 .00 - 413,000.00 413,000.00 34,245.439 Shares OfPgim Total Return Bond Cl R6Trade Date 5/7/2634,245.439 Shares At 12.06 USD74440B884 05/29/2026 Purchased 536.743 .00 - 6,510.69 6,510.69
536.743 SharesPgim Total Return Bond Cl R6 @ 12.13 USDThrough Reinvestment Of Cash Dividend Due 5/29/2674440B884

Page 14 of 18 ends

Period from May 1, 2026 to May 31, 2026

SHARES/

DATE DESCRIPTION FACE AMOUNT COMMISSION CASH BOOK VALUE Total Dodge Cox Income 32,758.621 .00 - 418,000.00 418,000.00Total Nyli MacKay High Yield Corp Bd Fd R6 8,270.273 .00 - 42,433.18 42,433.18Total Pgim Total Return Bond Cl R6 34,782.182 .00 - 419,510.69 419,510.69 00202901 30- -01-B -62 -155-010102 -11-02877-01PARS/CITY OF LINCOLN 115P-OPEB PURCHASES (continued)
279
05/07/2026 Purchased 51,255.708 .00 - 449,000.00 449,000.00 51,255.708 Shares OfVoya Intermediate Bond Fund Class R6Trade Date 5/7/2651,255.708 Shares At 8.76 USD92913L569 05/31/2026 Purchased 533.277 .00 - 4,660.84 4,660.84
533.277 SharesVoya Intermediate Bond Fund Class R6 @ 8.74 USDThrough Reinvestment Of Cash Dividend Due 5/31/2692913L569

Page 15 of 18 ends

Period from May 1, 2026 to May 31, 2026

SHARES/

DATE DESCRIPTION FACE AMOUNT COMMISSION CASH BOOK VALUE Total Voya Intermediate Bond Fund Class R6 51,788.985 .00 - 453,660.84 453,660.84Total Mutual Funds-Fixed Income 160,685.232 .00 - 1,659,114.23 1,659,114.23 Total Purchases 189,961.372 .00 - 1,688,390.37 1,688,390.37 00202901 30- -01-B -62 -155-010102 -11-02877-01PARS/CITY OF LINCOLN 115P-OPEB PURCHASES (continued)
280
05/20/2026 Sold 39,000 - 39,000.000 .00 39,000.00 - 39,000.00 .00 - 39,000.00 Units Of .00First Am Govt Ob Fd Cl XTrade Date 5/20/2631846V336 05/26/2026 Sold - 4,008.270 .00 4,008.27 - 4,008.27 .00 - 4,008.27 4,008.27 Units Of .00First Am Govt Ob Fd Cl XTrade Date 5/26/2631846V336 05/29/2026 Sold - 3,726.470 .00 3,726.47 - 3,726.47 .00 - 3,726.47 3,726.47 Units Of .00First Am Govt Ob Fd Cl XTrade Date 5/29/2631846V336 05/07/2026 Sold - 2,543.210 .00 103,000.00 - 82,098.42 20,901.58 - 84,894.26 2,543.21 Shares Of 18,105.74Columbia Small Cap Growth Inst3Trade Date 5/7/262,543.21 Shares At 40.50 USD19765Y340

Page 16 of 18 ends

Period from May 1, 2026 to May 31, 2026

PRIOR MARKET /

SHARES/ TRANSACTION REALIZED PRIOR MARKET

DATE DESCRIPTION FACE AMOUNT COMMISSION PROCEEDS BOOK VALUE GAIN/LOSS REALIZED GAIN/LOSS Cash And EquivalentsTotal First Am Govt Ob Fd - 46,734.740 .00 46,734.74 - 46,734.74 .00 - 46,734.74Cl X .00Total Cash And - 46,734.740 .00 46,734.74 - 46,734.74 .00 - 46,734.74Equivalents .00Mutual Funds-EquityTotal Columbia Small Cap - 2,543.210 .00 103,000.00 - 82,098.42 20,901.58 - 84,894.26Growth Inst3 18,105.74 00202901 30- -01-B -62 -155-010102 -11-02877-01PARS/CITY OF LINCOLN 115P-OPEB

SALES AND MATURITIES
281
05/07/2026 Sold - 3,122.410 .00 113,000.00 - 90,389.41 22,610.59 - 91,314.24 3,122.41 Shares Of 21,685.76Emerald Growth InstitutionalTrade Date 5/7/263,122.41 Shares At 36.19 USD317609253 05/07/2026 Sold - 15,777.439 .00 207,000.00 - 192,513.46 14,486.54 - 192,513.46 15,777.439 Shares Of 14,486.54Pimco Rae US Small InstlTrade Date 5/7/2615,777.439 Shares At 13.12 USD72202L421 05/07/2026 Sold 4,446 - 4,446.000 88.92 128,042.16 - 103,774.71 24,267.45 - 109,951.72 Shares Of 18,090.44Schwab U S Large Cap EtfTrade Date 5/7/26Sold Through Barclays Capital Inc.Paid 88.92 USD BrokeragePaid 2.64 USD Misc Fee1Swift External Ref#: Nh4Mpoaezaaboaad4,446 Shares At 28.82 USD808524201

Page 17 of 18 ends

00202901 30- -01-B -62 -155-010102 -11-02877-01PARS/CITY OF LINCOLN 115P-OPEB Period from May 1, 2026 to May 31, 2026

PRIOR MARKET /

SHARES/ TRANSACTION REALIZED PRIOR MARKET

DATE DESCRIPTION FACE AMOUNT COMMISSION PROCEEDS BOOK VALUE GAIN/LOSS REALIZED GAIN/LOSS Total Emerald Growth - 3,122.410 .00 113,000.00 - 90,389.41 22,610.59 - 91,314.24Institutional 21,685.76Total Pimco Rae US Small - 15,777.439 .00 207,000.00 - 192,513.46 14,486.54 - 192,513.46 Instl 14,486.54Total Schwab U S Large - 4,446.000 88.92 128,042.16 - 103,774.71 24,267.45 - 109,951.72Cap Etf 18,090.44Total Mutual Funds-Equity - 25,889.059 88.92 551,042.16 - 468,776.00 82,266.16 - 478,673.68 72,368.48
Mutual Funds-Fixed Income
SALES AND MATURITIES (continued)
282
Realized gain/loss should not be used for tax purposes. 05/07/2026 Sold 10,763 - 10,763.000 107.63 1,065,515.05 - 1,077,903.82 - 12,388.77 - 1,068,964.32 Shares Of - 3,449.27Ishares Core U.S. Aggregate Bond EtfTrade Date 5/7/26Sold Through BofA Securities, Inc.Paid 107.63 USD BrokeragePaid 21.95 USD Misc Fee1Swift External Ref#: Nh4Mpiiezaabeaad10,763 Shares At 99.01 USD464287226

Page 18 of 18 ends

00202901 30- -01-B -62 -155-010102 -11-02877-01PARS/CITY OF LINCOLN 115P-OPEB Period from May 1, 2026 to May 31, 2026

PRIOR MARKET /

SHARES/ TRANSACTION REALIZED PRIOR MARKET

DATE DESCRIPTION FACE AMOUNT COMMISSION PROCEEDS BOOK VALUE GAIN/LOSS REALIZED GAIN/LOSS Total Ishares Core U.S. - 10,763.000 107.63 1,065,515.05 - 1,077,903.82 - 12,388.77 - 1,068,964.32Aggregate Bond Etf - 3,449.27Total Mutual Funds-Fixed - 10,763.000 107.63 1,065,515.05 - 1,077,903.82 - 12,388.77 - 1,068,964.32Income - 3,449.27Total Sales And - 83,386.799 196.55 1,663,291.95 - 1,593,414.56 69,877.39 - 1,594,372.74Maturities 68,919.21 SALES AND MATURITIES (continued)SALES AND MATURITIES MESSAGES 283

CITY OF LINCOLN
ATTENTION: CITY MANAGER600 6TH STREETLINCOLN, CA 95648-1825 00199301 30- -01-B -62 -126-010102 -11-02877-01PARS/CITY OF LINCOLN POST EMPLOYMENTBENEFITS TRUST- OPEBThis statement is for the period from April 1, 2026 to April 30, 2026Questions?If you have any questions regarding your account or thisstatement, please contact your Account Manager.Account Manager:RODION BUTYRSKI18300 VON KARMANSUITE 500IRVINE CA 92612Phone: 949-224-7211E-mail: [email protected] TTFTFDFATFADTTTFDDTAFTDFFDFAAFTAFDTDADAFFADFDFFFTDTFDTDFAATFDFATF00000001993 000638172297303 P 284
Market And Cost Reconciliation 3
Cash Reconciliation 4Asset Summary 5Asset Detail 6Income Accrual Detail 10Contribution Activity 11Investment Activity 12Plan Expenses 13Purchases 14Sales And Maturities 19

Page 2 of 20 ends

00199301 30- -01-B -62 -126-010102 -11-02877-01PARS/CITY OF LINCOLN 115P-OPEB Period from April 1, 2026 to April 30, 2026 ......................................................................................................................................................................... ............................................................................................................................................................................................ .................................................................................................................................................................................................... .......................................................................................................................................................................................................... ......................................................................................................................................................................................... ............................................................................................................................................................................................. ............................................................................................................................................................................................... ..................................................................................................................................................................................................... ............................................................................................................................................................................................................ ........................................................................................................................................................................................... Schedule Page TABLE OF CONTENTS 285
* Includes Professional Fees, Contract Administrator Fees and Investment Advisory Fees Employer Contributions 2,122,508.00 2,122,508.00Interest 1,296.72 1,296.72Dividends 23,395.35 23,395.35Realized Gain/Loss 97,618.91 97,618.91Change In Unrealized Gain/Loss 1,002,941.21 .00Net Accrued Income (Current-Prior) 961.11 961.11Administrative Expenses* - 3,323.70 - 3,323.70Trust Fees - 3,615.19 - 3,615.19

Page 3 of 20 ends

00199301 30- -01-B -62 -126-010102 -11-02877-01PARS/CITY OF LINCOLN 115P-OPEB Period from April 1, 2026 to April 30, 2026
04/30/2026 04/30/2026

MARKET BOOK VALUE
Beginning Market And Cost 19,638,203.89 18,861,638.35Contribution ActivityTotal Contribution Activity 2,122,508.00 2,122,508.00 Investment ActivityTotal Investment Activity 1,126,213.30 123,272.09 Plan ExpensesTotal Plan Expenses - 6,938.89 - 6,938.89Net Change In Market And Cost 3,241,782.41 2,238,841.20 Ending Market And Cost 22,879,986.30 21,100,479.55

MARKET AND COST RECONCILIATIONMARKET AND COST RECONCILIATION MESSAGES 286
* Includes Professional Fees, Contract Administrator Fees and Investment Advisory Fees Employer Contributions 2,122,508.00Interest 1,296.72Dividends 23,395.35Cash Equivalent Purchases - 2,129,595.28Mutual Fund Purchases - 2,960,722.66Cash Equivalent Sales 2,056,454.55Mutual Fund Sales 893,602.21Administrative Expenses* - 3,323.70Trust Fees - 3,615.19

Page 4 of 20 ends

Period from April 1, 2026 to April 30, 2026
Beginning Cash .00
Contribution ActivityTotal Contribution Activity 2,122,508.00Investment ActivityTotal Investment Activity - 2,115,569.11Plan ExpensesTotal Plan Expenses - 6,938.89Net Change In Cash .00Ending Cash .00 00199301 30- -01-B -62 -126-010102 -11-02877-01PARS/CITY OF LINCOLN 115P-OPEB

CASH RECONCILIATION

CASH RECONCILIATION MESSAGES
287
Estimated Annual Income is an estimate provided for informational purposes only and should not be relied on for making investment, trading, or tax decisions. Theestimates may not represent the actual value earned by your investments andthey provide no guarantee of what your investments may earn in the future.

Cash And Equivalents 505,618.62 505,618.62 2.21Mutual Funds-Equity 14,189,796.41 12,290,799.57 62.02Mutual Funds-Fixed Income 8,182,313.44 8,301,803.53 35.76Accrued Income 2,257.83 2,257.83 0.01

Page 5 of 20 ends

00199301 30- -01-B -62 -126-010102 -11-02877-01PARS/CITY OF LINCOLN 115P-OPEB Period from April 1, 2026 to April 30, 2026
04/30/2026 04/30/2026 % OF
ASSETS MARKET BOOK VALUE MARKETTotal Assets 22,877,728.47 21,098,221.72 99.99Grand Total 22,879,986.30 21,100,479.55 100.00Estimated Annual Income 592,631.57

ASSET SUMMARYASSET SUMMARY MESSAGES

CASH EQUIV & ACCR

MUTUAL FUNDS
288
First Am Govt 505,618.620 505,618.62 505,618.62 .00 505,618.62 2,257.83 Ob Fd Cl X 1.0000 .00 .00 3.5631846V336 Asset Minor Code 1Cohen & 12,861.813 694,152.05 675,170.16 18,981.89 643,191.14 .00 Steers Instl Realty Shares 53.9700 50,565.04 50,960.91 2.8219247U106 Asset Minor Code 98Columbia 5,186.379 202,113.19 167,423.65 34,689.54 173,125.22 .00Small Cap Growth Inst3 38.9700 30,184.73 28,987.97 0.0019765Y340 Asset Minor Code 98Columbia 42,224.711 1,754,014.49 1,648,691.15 105,323.34 1,649,450.04 .00Contrarian Core Fund 41.5400 148,728.57 104,564.45 0.4319766M709 Asset Minor Code 98Fidelity 24,960.791 1,620,704.16 1,339,177.75 281,526.41 1,451,402.47 .00International Index Fund 64.9300 78,662.54 169,301.69 2.95315911727 Asset Minor Code 98Fidelity 57,051.921 908,837.10 710,122.90 198,714.20 710,122.90 .00Emerging Markets Index Fund 15.9300 57,016.52 198,714.20 2.02316146331 Asset Minor Code 98

Page 6 of 20 ends

00199301 30- -01-B -62 -126-010102 -11-02877-01PARS/CITY OF LINCOLN 115P-OPEB Period from April 1, 2026 to April 30, 2026

UNREALIZED

GAIN (LOSS) ADJ PRIOR MARKET /

SHARES/ MARKET SINCE INCEPTION/ ADJ PRIOR MARKET ENDING ACCRUAL

DESCRIPTION FACE AMOUNT PRICE/UNIT BOOK VALUE CURRENT PERIOD UNREALIZED GAIN/LOSS YIELD ON MARKET Money MarketsTotal Money Markets 505,618.620 505,618.62 505,618.62 .00 505,618.62 2,257.83 .00 .00 3.55
Total Cash And 505,618.620 505,618.62 505,618.62 .00 505,618.62 2,257.83Equivalents .00 .00 3.55Mutual Funds-Equity

ASSET DETAIL
Cash And EquivalentsMutual Funds
289
Emerald 5,987.049 212,181.02 173,316.71 38,864.31 175,090.02 .00 Growth Institutional 35.4400 33,168.25 37,091.00 0.00317609253 Asset Minor Code 98Goldman Sachs .000 .00 .00 .00 .00 .00Gqg Ptnrs Intl Opps R6 24.2400 - 20,327.31 .00 0.0038147N269 Asset Minor Code 98Schroder 52,941.176 805,764.70 792,000.00 13,764.70 792,000.00 .00International Multi Cap 15.2200 13,764.70 13,764.70 2.9941665H359 Asset Minor Code 98Lazard Cl 17,697.501 354,127.00 289,331.27 64,795.73 317,668.25 .00List Infrastr Inst 20.0100 12,565.23 36,458.75 2.9952106N459 Asset Minor Code 98Mfs 16,358.865 787,515.76 766,654.75 20,861.01 782,620.81 .00International Growth R6 48.1400 26,331.14 4,894.95 1.07552746356 Asset Minor Code 98Nyli Cbre 19,577.924 323,427.30 272,090.91 51,336.39 279,580.50 .00Global Infrastructure 16.5200 9,005.84 43,846.80 1.8356064L280 Asset Minor Code 98Pimco Rae US 31,747.178 413,983.20 387,373.32 26,609.88 387,373.32 .00Small Instl 13.0400 40,953.86 26,609.88 1.0472202L421 Asset Minor Code 98Putnam Core 13,888.697 710,406.85 611,965.97 98,440.88 629,126.81 .00Equity Fund Y 51.1500 60,554.72 81,280.04 1.0774676P839 Asset Minor Code 98Schwab U S 190,971.000 5,402,569.59 4,457,481.03 945,088.56 4,722,804.79 .00Large Cap Etf 28.2900 469,673.60 679,764.80 1.06808524201 Asset Minor Code 94

Page 7 of 20 ends

00199301 30- -01-B -62 -126-010102 -11-02877-01PARS/CITY OF LINCOLN 115P-OPEB Period from April 1, 2026 to April 30, 2026

UNREALIZED

GAIN (LOSS) ADJ PRIOR MARKET /

SHARES/ MARKET SINCE INCEPTION/ ADJ PRIOR MARKET ENDING ACCRUAL

DESCRIPTION FACE AMOUNT PRICE/UNIT BOOK VALUE CURRENT PERIOD UNREALIZED GAIN/LOSS YIELD ON MARKET Total Mutual Funds-Equity 491,455.005 14,189,796.41 12,290,799.57 1,898,996.84 12,713,556.27 .00 1,010,847.43 1,476,240.14 1.48
Mutual Funds-Fixed Income
ASSET DETAIL (continued)
290
Baird 234,960.179 2,309,658.56 2,352,923.89 - 43,265.33 2,316,910.27 .00 Aggregate Bond Fd Instl 9.8300 - 4,675.79 - 7,251.71 4.19057071854 Asset Minor Code 99Dodge Cox 97,601.794 1,243,446.86 1,261,026.56 - 17,579.70 1,236,218.01 .00Income 12.7400 636.87 7,228.85 4.27256210105 Asset Minor Code 99Ishares Core 19,583.000 1,940,675.30 1,961,218.11 - 20,542.81 1,944,952.92 .00U.S. Aggregate Bond Etf 99.1000 - 4,641.41 - 4,277.62 3.96464287226 Asset Minor Code 95Nyli MacKay 119,788.279 616,909.64 626,433.31 - 9,523.67 622,814.46 .00High Yield Corp Bd Fd R6 5.1500 3,890.80 - 5,904.82 6.4156063N881 Asset Minor Code 99Pgim Total 103,872.126 1,251,659.12 1,275,802.03 - 24,142.91 1,252,262.05 .00Return Bond Cl R6 12.0500 - 1,152.26 - 602.93 4.6474440B884 Asset Minor Code 99Voya 93,710.167 819,963.96 824,399.63 - 4,435.67 824,443.90 .00Intermediate Bond Fund Class R6 8.7500 - 1,964.43 - 4,479.94 4.7492913L569 Asset Minor Code 99

Page 8 of 20 ends

00199301 30- -01-B -62 -126-010102 -11-02877-01PARS/CITY OF LINCOLN 115P-OPEB Period from April 1, 2026 to April 30, 2026

UNREALIZED

GAIN (LOSS) ADJ PRIOR MARKET /

SHARES/ MARKET SINCE INCEPTION/ ADJ PRIOR MARKET ENDING ACCRUAL

DESCRIPTION FACE AMOUNT PRICE/UNIT BOOK VALUE CURRENT PERIOD UNREALIZED GAIN/LOSS YIELD ON MARKET Total Mutual Funds-Fixed 669,515.545 8,182,313.44 8,301,803.53 - 119,490.09 8,197,601.61 .00Income - 7,906.22 - 15,288.17 4.43Total Mutual Funds 1,160,970.550 22,372,109.85 20,592,603.10 1,779,506.75 20,911,157.88 .00 1,002,941.21 1,460,951.97 2.56
Total Assets 1,666,589.170 22,877,728.47 21,098,221.72 1,779,506.75 21,416,776.50 2,257.83 1,002,941.21 1,460,951.97 2.58
Accrued Income .000 2,257.83 2,257.83Grand Total 1,666,589.170 22,879,986.30 21,100,479.55 ASSET DETAIL (continued)
291
Time of trade execution and trading party (if not disclosed) will be provided upon request.

Page 9 of 20 ends

00199301 30- -01-B -62 -126-010102 -11-02877-01PARS/CITY OF LINCOLN 115P-OPEB Period from April 1, 2026 to April 30, 2026

ASSET DETAIL MESSAGES
292
505,618.620 First Am Govt Ob Fd Cl X 0.04 1,296.72 2,257.83 1,296.72 2,257.83 31846V336 05/01/26
234,960.179 Baird Aggregate Bond Fd Instl 0.41 .00 7,396.46 7,396.46 .00 057071854 04/27/26 04/28/26
19,583.000 Ishares Core U.S. Aggregate Bond Etf 3.92 .00 5,790.56 5,790.56 .00 464287226 04/01/26 04/07/26
119,788.279 Nyli MacKay High Yield Corp Bd Fd R6 0.33 .00 2,878.20 2,878.20 .00 56063N881 04/30/26 04/30/26
103,872.126 Pgim Total Return Bond Cl R6 0.56 .00 4,495.02 4,495.02 .00 74440B884 12/22/22 04/30/26
93,710.167 Voya Intermediate Bond Fund Class R6 0.42 .00 2,835.11 2,835.11 .00 92913L569 04/30/26 04/30/26

Page 10 of 20 ends

00199301 30- -01-B -62 -126-010102 -11-02877-01PARS/CITY OF LINCOLN 115P-OPEB Period from April 1, 2026 to April 30, 2026

SHARES/ EX PAY ANN BEGINNING INCOME INCOME ENDING

FACE AMOUNT DESCRIPTION DATE DATE RATE ACCRUAL EARNED RECEIVED ACCRUAL Cash And EquivalentsTotal Cash And Equivalents 1,296.72 2,257.83 1,296.72 2,257.83Mutual Funds-Fixed IncomeTotal Mutual Funds-Fixed Income .00 23,395.35 23,395.35 .00Grand Total 1,296.72 25,653.18 24,692.07 2,257.83

INCOME ACCRUAL DETAIL
293
04/17/2026 City Of Lincoln - Fed Wire 2,122,508.00

Page 11 of 20 ends

00199301 30- -01-B -62 -126-010102 -11-02877-01PARS/CITY OF LINCOLN 115P-OPEB Period from April 1, 2026 to April 30, 2026

DATE DESCRIPTION CASH BOOK VALUE MARKET
Employer ContributionsEmployer ContributionTotal Employer Contribution 2,122,508.00Total Employer Contributions 2,122,508.00Total Contributions 2,122,508.00

CONTRIBUTION ACTIVITY
294
04/01/2026 Interest From 3/1/26 To 3/31/26 1,296.72
04/27/2026 0.03158 USD/Share On 234,210.031 Shares Due 4/28/26 7,396.46 Dividend Payable 04/28/26
04/07/2026 0.336719 USD/Share On 17,197 Shares Due 4/7/26 5,790.5604/30/2026 0.02414 USD/Share On 119,229.405 Shares Due 4/30/26 2,878.20 Dividend Payable 04/30/26
04/30/2026 Dividend From 4/1/26 To 4/30/26 4,495.0204/30/2026 Dividend From 4/1/26 To 4/30/26 2,835.11

Page 12 of 20 ends

00199301 30- -01-B -62 -126-010102 -11-02877-01PARS/CITY OF LINCOLN 115P-OPEB Period from April 1, 2026 to April 30, 2026

DATE DESCRIPTION CASH
InterestFirst Am Govt Ob Fd Cl X31846V336Total Interest 1,296.72DividendsBaird Aggregate Bond Fd Instl057071854Ishares Core U.S. Aggregate Bond Etf464287226Nyli MacKay High Yield Corp Bd Fd R656063N881Pgim Total Return Bond Cl R674440B884Voya Intermediate Bond Fund Class R692913L569Total Dividends 23,395.35

INVESTMENT ACTIVITY
295
04/30/2026 Paid To Phase II Systems - 3,323.70
Pars Trust Admin FeePer Directive Dated 04/28/26
04/27/2026 Collected - 3,615.19
Charged For Period 03/01/2026 Thru 03/31/2026

Page 13 of 20 ends

00199301 30- -01-B -62 -126-010102 -11-02877-01PARS/CITY OF LINCOLN 115P-OPEB Period from April 1, 2026 to April 30, 2026

DATE DESCRIPTION CASH
Administrative ExpensesContract Administrator FeesAdministrative FeeTotal Administrative Fee - 3,323.70Total Contract Administrator Fees - 3,323.70Total Administrative Expenses - 3,323.70Trust FeesTrust FeesTotal Trust Fees - 3,615.19Total Trust Fees - 3,615.19Total Plan Expenses - 6,938.89

PLAN EXPENSES
296
04/02/2026 Purchased 1,296.720 .00 - 1,296.72 1,296.72
1,296.72 Units OfFirst Am Govt Ob Fd Cl XTrade Date 4/2/2631846V336 04/07/2026 Purchased 5,790.560 .00 - 5,790.56 5,790.56
5,790.56 Units OfFirst Am Govt Ob Fd Cl XTrade Date 4/7/2631846V336 04/17/2026 Purchased 2,122,508.000 .00 - 2,122,508.00 2,122,508.00 2,122,508 Units OfFirst Am Govt Ob Fd Cl XTrade Date 4/17/2631846V336 04/20/2026 Purchased 2,038.547 .00 - 110,000.00 110,000.00 2,038.547 Shares OfCohen & Steers Instl Realty SharesTrade Date 4/20/262,038.547 Shares At 53.96 USD19247U106 04/20/2026 Purchased 3,643.430 .00 - 150,000.00 150,000.00 3,643.43 Shares OfColumbia Contrarian Core FundTrade Date 4/20/263,643.43 Shares At 41.17 USD19766M709

Page 14 of 20 ends

00199301 30- -01-B -62 -126-010102 -11-02877-01PARS/CITY OF LINCOLN 115P-OPEB Period from April 1, 2026 to April 30, 2026

SHARES/

DATE DESCRIPTION FACE AMOUNT COMMISSION CASH BOOK VALUE Cash And EquivalentsTotal First Am Govt Ob Fd Cl X 2,129,595.280 .00 - 2,129,595.28 2,129,595.28 Total Cash And Equivalents 2,129,595.280 .00 - 2,129,595.28 2,129,595.28Mutual Funds-EquityTotal Cohen & Steers Instl Realty Shares 2,038.547 .00 - 110,000.00 110,000.00

PURCHASES
297
04/20/2026 Purchased 5,725.191 .00 - 90,000.00 90,000.00 5,725.191 Shares OfFidelity Emerging Markets Index FundTrade Date 4/20/265,725.191 Shares At 15.72 USD316146331 04/20/2026 Purchased 2,281.716 .00 - 150,000.00 150,000.00 2,281.716 Shares OfFidelity International Index FundTrade Date 4/20/262,281.716 Shares At 65.74 USD315911727 04/20/2026 Purchased 1,417.865 .00 - 70,000.00 70,000.00 1,417.865 Shares OfMfs International Growth R6Trade Date 4/20/261,417.865 Shares At 49.37 USD552746356 04/29/2026 Purchased 3,765.250 .00 - 179,000.00 179,000.00 3,765.25 Shares OfMfs International Growth R6Trade Date 4/29/263,765.25 Shares At 47.54 USD552746356

Page 15 of 20 ends

Period from April 1, 2026 to April 30, 2026

SHARES/

DATE DESCRIPTION FACE AMOUNT COMMISSION CASH BOOK VALUE Total Columbia Contrarian Core Fund 3,643.430 .00 - 150,000.00 150,000.00Total Fidelity Emerging Markets Index Fund 5,725.191 .00 - 90,000.00 90,000.00Total Fidelity International Index Fund 2,281.716 .00 - 150,000.00 150,000.00Total Mfs International Growth R6 5,183.115 .00 - 249,000.00 249,000.00 00199301 30- -01-B -62 -126-010102 -11-02877-01PARS/CITY OF LINCOLN 115P-OPEB PURCHASES (continued)
298
04/29/2026 Purchased 52,941.176 .00 - 792,000.00 792,000.00 52,941.176 Shares OfSchroder International Multi CapTrade Date 4/29/2652,941.176 Shares At 14.96 USD41665H359 04/20/2026 Purchased 15,895 15,895.000 158.95 - 443,947.35 443,947.35 Shares OfSchwab U S Large Cap EtfTrade Date 4/20/26Purchased Through BofA Securities, Inc.Swift External Ref#: Nhtgrkaehaaaeaad15,895 Shares At 27.92 USD808524201 04/20/2026 Purchased 25,679.758 .00 - 255,000.00 255,000.00 25,679.758 Shares OfBaird Aggregate Bond Fd InstlTrade Date 4/20/2625,679.758 Shares At 9.93 USD057071854 04/27/2026 Purchased 750.148 .00 - 7,396.46 7,396.46
750.148 SharesBaird Aggregate Bond Fd Instl @ 9.86 USDThrough Reinvestment Of Cash Dividend Due 4/28/26057071854

Page 16 of 20 ends

Period from April 1, 2026 to April 30, 2026

SHARES/

DATE DESCRIPTION FACE AMOUNT COMMISSION CASH BOOK VALUE Total Schroder International Multi Cap 52,941.176 .00 - 792,000.00 792,000.00Total Schwab U S Large Cap Etf 15,895.000 158.95 - 443,947.35 443,947.35Total Mutual Funds-Equity 87,708.175 158.95 - 1,984,947.35 1,984,947.35Mutual Funds-Fixed IncomeTotal Baird Aggregate Bond Fd Instl 26,429.906 .00 - 262,396.46 262,396.46 00199301 30- -01-B -62 -126-010102 -11-02877-01PARS/CITY OF LINCOLN 115P-OPEB PURCHASES (continued)
299
04/20/2026 Purchased 10,116.732 .00 - 130,000.00 130,000.00 10,116.732 Shares OfDodge Cox IncomeTrade Date 4/20/2610,116.732 Shares At 12.85 USD256210105 04/20/2026 Purchased 2,386 2,386.000 23.86 - 238,170.52 238,170.52 Shares OfIshares Core U.S. Aggregate Bond EtfTrade Date 4/20/26Purchased Through BofA Securities, Inc.Swift External Ref#: Nhtgrkaehaaaiaad2,386 Shares At 99.81 USD464287226 04/20/2026 Purchased 12,548.262 .00 - 65,000.00 65,000.00 12,548.262 Shares OfNyli MacKay High Yield Corp Bd Fd R6Trade Date 4/20/2612,548.262 Shares At 5.18 USD56063N881 04/30/2026 Purchased 558.874 .00 - 2,878.20 2,878.20
558.874 SharesNyli MacKay High Yield Corp Bd Fd R6 @ 5.15 USDThrough Reinvestment Of Cash Dividend Due 4/30/2656063N881 04/20/2026 Purchased 11,522.634 .00 - 140,000.00 140,000.00 11,522.634 Shares OfPgim Total Return Bond Cl R6Trade Date 4/20/2611,522.634 Shares At 12.15 USD74440B884

Page 17 of 20 ends

Period from April 1, 2026 to April 30, 2026

SHARES/

DATE DESCRIPTION FACE AMOUNT COMMISSION CASH BOOK VALUE Total Dodge Cox Income 10,116.732 .00 - 130,000.00 130,000.00Total Ishares Core U.S. Aggregate Bond Etf 2,386.000 23.86 - 238,170.52 238,170.52Total Nyli MacKay High Yield Corp Bd Fd R6 13,107.136 .00 - 67,878.20 67,878.20 00199301 30- -01-B -62 -126-010102 -11-02877-01PARS/CITY OF LINCOLN 115P-OPEB PURCHASES (continued)
300
04/30/2026 Purchased 373.031 .00 - 4,495.02 4,495.02
373.031 SharesPgim Total Return Bond Cl R6 @ 12.05 USDThrough Reinvestment Of Cash Dividend Due 4/30/2674440B884 04/20/2026 Purchased 14,722.538 .00 - 130,000.00 130,000.00 14,722.538 Shares OfVoya Intermediate Bond Fund Class R6Trade Date 4/20/2614,722.538 Shares At 8.83 USD92913L569 04/30/2026 Purchased 324.013 .00 - 2,835.11 2,835.11
324.013 SharesVoya Intermediate Bond Fund Class R6 @ 8.75 USDThrough Reinvestment Of Cash Dividend Due 4/30/2692913L569

Page 18 of 20 ends

Period from April 1, 2026 to April 30, 2026

SHARES/

DATE DESCRIPTION FACE AMOUNT COMMISSION CASH BOOK VALUE Total Pgim Total Return Bond Cl R6 11,895.665 .00 - 144,495.02 144,495.02Total Voya Intermediate Bond Fund Class R6 15,046.551 .00 - 132,835.11 132,835.11Total Mutual Funds-Fixed Income 78,981.990 23.86 - 975,775.31 975,775.31Total Purchases 2,296,285.445 182.81 - 5,090,317.94 5,090,317.94 00199301 30- -01-B -62 -126-010102 -11-02877-01PARS/CITY OF LINCOLN 115P-OPEB PURCHASES (continued)
301
04/21/2026 Sold - 1,972,117.870 .00 1,972,117.87 - 1,972,117.87 .00 - 1,972,117.87 1,972,117.87 Units Of .00First Am Govt Ob Fd Cl XTrade Date 4/21/2631846V336 04/27/2026 Sold - 3,615.190 .00 3,615.19 - 3,615.19 .00 - 3,615.19 3,615.19 Units Of .00First Am Govt Ob Fd Cl XTrade Date 4/27/2631846V336 04/30/2026 Sold - 77,397.790 .00 77,397.79 - 77,397.79 .00 - 77,397.79 77,397.79 Units Of .00First Am Govt Ob Fd Cl XTrade Date 4/30/2631846V336 04/30/2026 Sold - 3,323.700 .00 3,323.70 - 3,323.70 .00 - 3,323.70 3,323.7 Units Of .00First Am Govt Ob Fd Cl XTrade Date 4/30/2631846V336 04/29/2026 Sold - 20,872.865 .00 330,000.00 - 259,803.69 70,196.31 - 259,803.69 20,872.865 Shares Of 70,196.31Fidelity Emerging Markets Index FundTrade Date 4/29/2620,872.865 Shares At 15.81 USD316146331

Page 19 of 20 ends

Period from April 1, 2026 to April 30, 2026

PRIOR MARKET /

SHARES/ TRANSACTION REALIZED PRIOR MARKET

DATE DESCRIPTION FACE AMOUNT COMMISSION PROCEEDS BOOK VALUE GAIN/LOSS REALIZED GAIN/LOSS Cash And EquivalentsTotal First Am Govt Ob Fd - 2,056,454.550 .00 2,056,454.55 - 2,056,454.55 .00 - 2,056,454.55Cl X .00Total Cash And - 2,056,454.550 .00 2,056,454.55 - 2,056,454.55 .00 - 2,056,454.55Equivalents .00Mutual Funds-Equity 00199301 30- -01-B -62 -126-010102 -11-02877-01PARS/CITY OF LINCOLN 115P-OPEB

SALES AND MATURITIES
302
Realized gain/loss should not be used for tax purposes. 04/29/2026 Sold - 23,650.953 .00 563,602.21 - 536,179.61 27,422.60 - 535,238.76 23,650.953 Shares Of 28,363.45Goldman Sachs Gqg Ptnrs Intl Opps R6Trade Date 4/29/2623,650.953 Shares At 23.83 USD38147N269

Page 20 of 20 ends

00199301 30- -01-B -62 -126-010102 -11-02877-01PARS/CITY OF LINCOLN 115P-OPEB Period from April 1, 2026 to April 30, 2026

PRIOR MARKET /

SHARES/ TRANSACTION REALIZED PRIOR MARKET

DATE DESCRIPTION FACE AMOUNT COMMISSION PROCEEDS BOOK VALUE GAIN/LOSS REALIZED GAIN/LOSS Total Fidelity Emerging - 20,872.865 .00 330,000.00 - 259,803.69 70,196.31 - 259,803.69 Markets Index Fund 70,196.31Total Goldman Sachs Gqg - 23,650.953 .00 563,602.21 - 536,179.61 27,422.60 - 535,238.76 Ptnrs Intl Opps R6 28,363.45Total Mutual Funds-Equity - 44,523.818 .00 893,602.21 - 795,983.30 97,618.91 - 795,042.45 98,559.76
Total Sales And - 2,100,978.368 .00 2,950,056.76 - 2,852,437.85 97,618.91 - 2,851,497.00 Maturities 98,559.76
SALES AND MATURITIES (continued)SALES AND MATURITIES MESSAGES 303
SUBJECT: Adopt a Resolution Creating CIP T254 - SCADA Refresh and Upgrade; Authorizing the City Manager to Execute a Contract for Services with AIC for the Server Refresh, Cyber Hardening, and Upgrade of the SCADA System for Water and Wastewater in an Amount Not to Eceed $173.778.00, Including a 10%
Contingency; and Authorizing a Budget Augmentation in the Amount of $253,778.00. (Jennifer Brown)
SUBMITTED BY: Jennifer Brown
DEPARTMENT: Information Technology
DATE: July 28, 2026
Item Number 13.B
STAFF RECOMMENDATION:

Staff recommends the City Council adopt a resolution that (1) creates CIP T254 – SCADA Refresh and Upgrade, and (2) authorizes the City Manager to execute a Contract for Services with AIC for the server refresh, cyber hardening and upgrade of SCADA for water and wastewater in an amount not to exceed $173,778 which includes a 10% contingency, and (3) authorizes a budget augmentation in the amount $253,778 which includes $80,000 for hardware and software purchases split evenly from the unencumbered balance of Fund 7210 - Wastewater Capital and Fund 7110 Water Capital.

BACKGROUND/INTRODUCTION:

In late 2017, staff completed a comprehensive SCADA system overhaul, including the design of new infrastructure and development of a new user interface. The wastewater system was integrated into SCADA in 2021. More recently, staff assumed direct management of the system infrastructure and, through that transition, identified deferred maintenance and configuration needs that warranted a broader evaluation. As a result, staff initiated the scope of work for a system redesign to improve reliability, security, and long-term maintainability.

FINDINGS/ANALYSIS:

The existing hardware has reached the end of its useful life, and the City has outgrown the current system configuration. Staff engaged two operational technology (SCADA) consultants currently used by the City, both of whom are familiar with the existing environment as well as the City’s current and anticipated operational needs, to prepare proposals for a more secure and robust system design and related upgrades. After reviewing the proposals received, staff selected AIC based on its responsiveness, overall approach, and demonstrated success in

STAFF REPORT
304
completing several smaller projects for the City.

The project is broken down into two components:

Professional Services: AIC - $173,778 (includes 10% contingency) Hardware/Software: Multiple vendors - $80,000
This project represents an important step in strengthening the City’s cybersecurity posture and equipping staff with the tools needed to continue providing excellent service to residents.

FISCAL IMPACT:

Requested Budget
With the creation of CIP T254, the fiscal year 2026-2027 budget requires an augmentation in the amount of $253,778 from the unencumbered Fund balance of Funds 7210 – Wastewater Capital and 7110 – Water Capital, split equally. These funds have significant balance to accommodate this augmentation.

Budget Augmentation requested:

Fund 7210 – Wastewater Capital $ 126,889
Fund 7110 – Water Capital $ 126,889
Fund 7210 projected ending fund balance prior to augmentation: $10,330,000 Fund 7110 projected ending fund balance prior to augmentation: $5,810,000 ATTACHMENTS:

SCADA_Refresh.DOC2.AIC_Quote_Redacted.pdf
SCADA_Refresh.DOC1.Resolution.docx
SCADA_Refresh.DOC3.PSContract.docx
305

Sacramento Office: 9332 Tech Center Drive, Suite 300, Sacramento, CA 95826 – Main Office Telephone: 916.644.9500 Temecula Office: 42142 Roick Drive, Temecula, CA 92590
www.wateraic.com
July 21, 2026

City of Lincoln
City Hall
600 6th Street
Lincoln, CA 95648
Re: Proposal for Professional Engineering Services
SCADA System & Network Infrastructure Improvements
Attn: Jennifer Brown
Chief Innovation & Technology OƯicer
Information Technology Department
Jennifer,
Advanced Integration & Controls (AIC) is pleased to present this proposal to the City of Lincoln for professional engineering services in support of the District’s Supervisory Control and Data Acquisition (SCADA) system modernization initiative. This proposal specifically addresses the City’s water and sewer collection SCADA system along with the related network infrastructure and cybersecurity elements.

The City of Lincoln desires to reconfigure and update their existing SCADA system and network infrastructure, including various improvements to the overall cyber posture of the system as a whole. Those improvements include network infrastructure components and the central SCADA system framework. AIC will collaborate closely with City management and staƯ to develop a robust and future-ready system solution that aligns with the District’s operational needs, technical standards, and long-term strategic objectives.

Thank you for the opportunity to submit this proposal and please feel free to reach out to us with any questions and/or concerns.

Regards,
Advanced Integration & Controls
Michael R. Prosser
Collaborative Delivery Manager – Design-Build Services
Mobile – (916) 296-2016
306

City of Lincoln
Proposal for Professional Engineering Services – Rev 2
SCADA System & Network Infrastructure Improvements

Page 2 of 3 ends

July 21, 2026

INTRODUCTION / PROJECT UNDERSTANDING
This project consists of professional engineering services to provide the City with a revised SCADA system architecture and network infrastructure that adheres to the latest industry standards for critical infrastructure SCADA systems, including NIST, ISA/IEC-62443, and CISA. For additional background information, please refer to the AIC Industrial Control System Review Report provided to the City in December of 2025.

SCOPE OF WORK SUMMARY
Task 1 – AIC’s project management, project administration, and internal AIC setup and coordination activities.

Task 2 – KickoƯ meeting with participation from AIC and City of Lincoln personnel.

Task 3 – Workshop #1 - AIC will perform a “light” assessment of the City’s existing SCADA system and related network infrastructure.

Task 4 – Workshop #2 – Determination of hardware and software selections.

Task 5 – Replacement of the following network infrastructure hardware components, including the following listed items:
 Implement End Point Protection - EPP (antivirus, anti-malware, and anti-ransomware)  Required configuration of all above listed components  AIC will provide recommended bill-of-materials (BoM), including required specifications for all hardware and software
 All required hardware and software to be provided by City of Lincoln Task 6 – Setup and configuration of the new SCADA system infrastructure by AIC, including the following listed items:
 Hypervisors (primary and secondary SCADA plus DMZ)
 VMs (AD, WSUS, SCADA, Process Historian, RDS, etc.)
 Implement MFA
 SMS modem modernization (transition from hardware-based solution to SaaS)  Verification of all required connectivity
 Final testing and system level verifications.
 System training (qty. of three 4-hour training sessions)  Documentation
Optional System Additions - AIC recommendations to address existing security framework gaps:

Task 7 – Configuration and integration of the following optional system additions:
 Incorporate integrated diagnostics (SCADA screens with SNMP)  Incorporate centralized logging (SysLog) / event log management 307

City of Lincoln
Proposal for Professional Engineering Services – Rev 2
SCADA System & Network Infrastructure Improvements

Page 3 of 3 ends

July 21, 2026

FEE ESTIMATE

SUMMARY OF PROFESSIONAL SERVICES HOURS FEE
PRIMARY ACTIVITIES:

Task 1 – Project Management & Administration, Including Project Initiation & Setup 64 $ 12,480 Task 2 – Project KickoƯ Meeting & Initial Planning Discussion 12 $ 2,340 Task 3 – Workshop #1 – Assessment/Verification of Existing System Infrastructure 48 $ 9,360 Task 4 – Workshop #2 – Determination of New Hardware & Software Selections 12 $ 2,340 Task 5 – Network Infrastructure Improvements 148 $ 28,860 Task 6 – Setup & Configuration of New SCADA System Infrastructure 424 $ 82,680 Allowance for Miscellaneous Expenses - $ 1,200
TOTAL HOURS & FEE ESTIMATE 708 $ 139,260
Task 7 – Optional Syslog and SNMP Integration Additions 96 $ 18,720 Note 1 - AIC’s discounted professional services labor rate of $195/hour directly applies to all services included in the table above. AIC’s normal professional engineering services labor rate is $225/hour.

Note 2 - Monthly invoices will be submitted and will include a summary of hours expended to date along with the technical resources contributing to the system integration activities.

Note 3 – The budgeted hours represent AIC’s professional judgement, and the “Total Fee” amount is intended to be a “lump sum” contract amount for the stated professional services.

Note 4 – All tasks identified above include preparations and documentation, including all required agendas, bill-of-materials, etc.

Note 5 – Future scheduling to be coordinated during the project kickoƯ meeting. Tasks 1 – 4 can be accomplished relatively quickly, enabling the City to initiate procurement of the required material items.

ASSUMPTIONS & CLARIFICATIONS

1. All hardware and software to be provided by City of Lincoln.

2. All hardware and software recommendations to be provided by AIC.

3. City of Lincoln to provide stated preferences for standardized hardware and software selections during initial workshops.

4. AIC will provide all required services to support the recommended system improvements. 308
Resolution No. 2026-XXX

Page 1 of 2 ends

RESOLUTION 2026-XXX

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF LINCOLN CREATING CIP T254 – SCADA REFRESH AND UPGRADE; AUTHORIZING THE CITY MANAGER TO

EXECUTE A CONTRACT FOR SERVICES WITH AIC FOR THE SERVER REFRESH,

CYBER HARDENING, AND UPGRADE OF THE SCADA SYSTEM FOR WATER AND WASTEWATER IN AN AMOUNT NOT TO EXCEED $173,778, INCLUDING A 10% CONTINGENCY; AND AUTHORIZING A BUDGET AUGMENTATION IN THE AMOUNT OF $253,778

WHEREAS, the existing hardware has reached the end of its useful life, and the City has outgrown the current system configuration; and WHEREAS, the proposed project consists of two components: (1) professional services by AIC in an amount not to exceed $173,778, including a 10% contingency, and (2) hardware and software purchases from multiple vendors in the amount of $80,000; and
WHEREAS, the project will improve system reliability, cybersecurity, and long-term maintainability for the City’s water and wastewater operations.

NOW, THEREFORE BE IT RESOLVED:

The City Council of the City of Lincoln authorizes:

Section 1. Creation of CIP T254 - SCADA Refresh and Upgrade.

Section 2. Approval of Contract. The City Council hereby authorizes the City Manager to execute a Contract for Services with AIC, in a form approved by the City Attorney, for the server refresh, cyber hardening, and upgrade of the SCADA system for water and wastewater, in an amount not to exceed $173,778, including a 10% contingency.

Section 3. Budget Augmentation. The City Council hereby authorizes a budget augmentation in the amount of $253,778 for CIP T254, which includes $80,000 for hardware and software purchases, with funding to be drawn equally from the unencumbered balances of Fund 7210 – Wastewater Capital and Fund 7110 – Water Capital.

PASSED AND ADOPTED this 28
th day of July, 2026, by the following vote:

AYES: Councilmembers:
309
Resolution No. 2026-XXX

Page 2 of 2 ends

NOES: Councilmembers:

ABSENT: Councilmembers:

ABSTAIN: Councilmembers:

Richard Pearl, Mayor
ATTEST:

Hope Ithurburn, City Clerk
310

CONTRACT FOR SERVICES
THIS CONTRACT is made on July 28, 2026, by and between the CITY OF LINCOLN (“City”), Advanced Integration & Controls (AIC)(“Consultant”).

WITNESSETH:

WHEREAS, the City desires ;
WHEREAS, the Consultant has presented a proposal for such services to the City, dated July 21, 2026, attached hereto and incorporated herein as Exhibit A, and is duly licensed, qualified and experienced to perform those services;
NOW, THEREFORE, the parties hereto mutually agree as follows:

1. SCOPE OF SERVICES:

A. Consultant shall do all work, attend all meetings, produce all reports and carry out all activities necessary for the completion of the services described in Exhibit A (“Scope of Work”).

This Contract and its exhibits shall be known as the “Contract Documents.” Terms set forth in any Contract Document shall be deemed to be incorporated in all Contract Documents as if set forth in full therein. In the event of conflict between terms contained in these Contract Documents, the more specific term shall control. If any portion of the Contract Documents shall be in conflict with any other portion, provisions contained in the Contract shall govern over conflicting provisions contained in the exhibits to the Contract.

B. Consultant enters into this Contract as an independent contractor and not as an employee of the City. The Consultant shall have no power or authority by this Contract to bind the City in any respect. Nothing in this Contract shall be construed to be inconsistent with this relationship or status. All employees, agents, contractors or subcontractors hired or retained by the Consultant are employees, agents, contractors or subcontractors of the Consultant and not of the City. The City shall not be obligated in any way to pay any wage claims or other claims made against Consultant by any such employees, agents, contractors or subcontractors, or any other person resulting from performance of this Contract.

C. The Consultant agrees it has satisfied itself by its own investigation and research regarding the conditions affecting the work to be done and labor and materials needed, and that its decision to execute this Contract is based on such independent investigation and research.

2. TERM OF CONTRACT:

A. The services of Consultant are to commence upon receipt of written notice to proceed from the City, and shall be undertaken and completed in accordance with the Schedule of Performance, attached hereto and incorporated herein by this reference as Exhibit B.

B. Consultant’s failure to complete work in accordance with the Schedule of 311
Performance may result in delayed compensation as described in Section 3X X.

C. The City Manager or his or her designee may, by written instrument signed by the Parties, extend the duration of this Contract for a period of 1 year OR a period equal to the original term of this Contract in the manner provided in Section X5X, provided that the extension does not require the payment of compensation in excess of the maximum compensation set forth in Section 3X ,X Compensation.

3. COMPENSATION:

A. The Consultant shall be paid at the completion of services for the actual fees, costs and expenses for all time and materials required and expended, but in no event shall total compensation exceed $173,778, without City’s prior written approval. Account Code Number/Account Description for Scope of Work to be charged to: CIP T254 .

B. Said amount shall be paid upon submittal of a monthly billing showing completion of the tasks that month. Consultant shall furnish City with invoices for all expenses as well as for all materials authorized by this Contract. The invoices shall be submitted with the monthly billings.

If Consultant’s performance is not in conformity with the Schedule of Performance, payments may be delayed or denied, unless the Consultant’s failure to perform in conformity with the Schedule of Performance is a documented result of the City’s failure to conform to the Schedule of Performance, or if the Schedule of Performance is extended pursuant to Section 5.

C. If the work is halted at the request of the City, compensation shall be based upon the proportion that the work performed bears to the total work required by this Contract, subject to Section X4X.

4. TERMINATION:

A. This Contract may be terminated by either party, provided that the other party is given not less than 30 calendar days’ written notice (delivered by certified mail, return receipt requested) of intent to terminate.

B. The City may temporarily suspend this Contract, at no additional cost to City, provided that the Consultant is given written notice (delivered by certified mail, return receipt requested) of temporary suspension. If City gives such notice of temporary suspension, Consultant shall immediately suspend its activities under this Contract.

C. Notwithstanding any provisions of this Contract, Consultant shall not be relieved of liability to the City for damages sustained by the City by virtue of any breach of this Contract by Consultant, and the City may withhold any payments due to Consultant until such time as the exact amount of damages, if any, due the City from Consultant is determined.

D. In the event of termination, the Consultant shall be compensated as provided for in this Contract, except as provided in Section C. Upon termination, the City shall be entitled to all work, including, but not limited to, appraisals, inventories, studies, analyses, drawings and data estimates performed to that date in accordance with Section 7 hereof.

5. AMENDMENTS, CHANGES OR MODIFICATIONS:
312
Amendments, changes or modifications in the terms of this Contract may be made at any time by mutual written agreement between the parties hereto and shall be signed by the persons authorized to bind the parties hereto.

6. EXTENSIONS OF TIME:

Consultant may, for good cause, request extensions of time to perform the services required hereunder. Such extensions shall be authorized in advance by the City in writing and shall be incorporated in written amendments to this Contract or the attached Scope of Work in the manner provided in Section X5X.

7. PROPERTY OF CITY:

A. It is mutually agreed that all materials prepared by the Consultant under this Contract shall become the property of the City, and the Consultant shall have no property right therein whatsoever. Immediately upon termination, the City shall be entitled to, and the Consultant shall deliver to the City, all data, drawings, specifications, reports, estimates, summaries and other such materials as may have been prepared or accumulated to date by the Consultant in performing this Contract which is not Consultant’s privileged information, as defined by law, or Consultant’s personnel information, along with all other property belonging exclusively to the City which is in the Consultant’s possession.

B. Additionally, it is agreed that the parties intend this to be a contract for services and each considers the products and results of the services to be rendered by Consultant hereunder (the “Work”) to be a work made for hire. Consultant acknowledges and agrees that the Work (and all rights therein, including, without limitation, copyright) belongs to and shall be the sole and exclusive property of theCity.

8. COMPLIANCE WITH ALL LAWS; PREVAILING WAGES:

A. Consultant shall comply with all applicable laws, ordinances, and codes of federal, state and local governments, as applicable, and shall commit no trespass on any public or private property in performing any of the work authorized by this Contract. If necessary, it shall be City’s responsibility to obtain all rights of way and easements to enable Consultant to perform its services hereunder. Consultant shall assist City in providing the same. 313
B. Some or all of the work herein may be a “public work” within the meaning of Labor Code section 1720, subject to the payment of prevailing wages under Labor Code sections 1720 et seq. Accordingly, Consultant shall cause all such work, as applicable, to be performed as a “public work” in compliance with California prevailing wage laws, including the payment of prevailing wages, as applicable. In the event it is determined that the Consultant is required to pay prevailing wages for the work performed under this Agreement, but failed to do so, the Consultant shall pay all applicable penalties, costs, fees, wages, and wage differential. To the extent the project is subject to the requirement of payment of prevailing wages pursuant to California Labor Code sections 1720 et seq, then the project is subject to compliance monitoring and enforcement by the Department of Industrial Relations. Copies of the prevailing rate of per diem wages are on file at the City’s offices, which shall be made available to any interested party on request.

Consultant shall cause a copy of the determination of the director of the prevailing rate of per diem wages to be posted at each job site, as well as all related notices required by applicable law and regulation. In the event that the work performed requires payment of prevailing wages, Consultant shall be required to be registered with Department of Industrial Relations as a Public Works Contractor at all times during performance of the contract. Consultant shall submit Certified Payroll records when required by applicable law or when any portion of the Work is subject to prevailing wage requirements, and submission shall be a condition precedent to payment for that portion of the Work.

9. WARRANTIES AND RESPONSIBILITIES - CONSULTANT:

A. Consultant agrees, represents and warrants to City that it has all licenses, permits, qualifications and approvals of whatever nature which are legally required for Consultant to practice its profession and to properly provide the services set forth in Exhibit A in a manner which is consistent with the generally accepted standards of Consultant’s profession. Consultant represents and warrants to City that Consultant shall, at its sole cost and expense, keep in effect or obtain at all times during the term of this Contract any licenses, permits and approvals which are legally required for Consultant to practice its profession at the time the services are performed.

B. Consultant agrees and represents that the work performed under this Contract shall be in accordance with applicable federal, state and local law in accordance with Section 1X 7.AX hereof.

C. Consultant shall designate a project manager who at all times shall represent the Consultant before the City on all matters relating to this Contract. In the event that City, in its sole discretion, at any time during the term of this Contract, desires the removal of any person or persons assigned by Consultant, including but not limited to the project manager, to perform services pursuant to this Contract, Consultant shall remove any such person immediately upon receiving notice from City of the desire of City for the removal of such person or persons.

D. Except as set forth in Exhibit D, Consultant shall, at its sole cost and expense, furnish all facilities, equipment, and other materials which may be required for furnishing services pursuant to this Agreement. City shall furnish to Consultant only the facilities, equipment, and other materials listed in Exhibit D according to the terms and conditions set forth in Exhibit D. 314
E. [Consultant shall provide corrective services without charge to the City for services which fail to meet the above professional and legal standards and which are reported to Consultant in writing within sixty (60) days of discovery. Should Consultant fail or refuse to perform promptly its obligations, the City may render or undertake performance thereof and the Consultant shall be liable for any expenses thereby incurred.]

10. SUBCONTRACTING:

None of the services covered by this Contract shall be subcontracted without the prior written consent of the City, which will not be unreasonably withheld. Consultant shall be as fully responsible to the City for the negligent acts and omissions of its contractors and subcontractors, and of persons either directly or indirectly employed by them, as it is for the negligent acts and omissions of persons directly employed by Consultant.

11. ASSIGNABILITY:

Consultant shall not assign or transfer any interest in this Contract whether by assignment or novation, without the prior written consent of the City which will not be unreasonably withheld.

However, claims for money due or to become due to Consultant from the City under this Contract may be assigned to a financial institution or to a trustee in bankruptcy, without such approval.

Notice of any assignment or transfer whether voluntary or involuntary shall be furnished promptly to the City.

12. INTEREST IN CONTRACT:

Consultant covenants that neither it, nor any of its employees, agents, contractors, subcontractors has any interest, nor shall they acquire any interest, direct or indirect, in the subject of the Contract, nor any other interest which would conflict in any manner or degree with the performance of its services hereunder. Consultant shall make all disclosures required by the City’s conflict of interest code in accordance with the category designated by the City, unless the City Manager determines in writing that Consultant’s duties are more limited in scope than is warranted by the category designated by the City code and that a narrower disclosure category should apply.

Consultant also agrees to make disclosure in compliance with the City conflict of interest code if, at any time after the execution of this Contract, City determines and notifies Consultant in writing that Consultant’s duties under this Contract warrant greater disclosure by Consultant than was originally contemplated. Consultant shall make disclosures in the time, place and manner set forth in the conflict of interest code and as directed by the City.

13. MATERIALS CONFIDENTIAL:

All of the materials prepared or assembled by Consultant pursuant to performance of this Contract are confidential and Consultant agrees that they shall not be made available to any individual or organization without the prior written approval of the City, except by court order.

14. LIABILITY OF CONSULTANT -NEGLIGENCE:

Consultant shall be responsible for performing the work under this Contract in a manner which is consistent with the generally-accepted standards of the Consultant’s profession and shall 315
be liable for its own negligence and the negligent acts of its employees, agents, contractors and subcontractors. The City shall have no right of control over the manner in which the work is to be done but only as to its outcome, and shall not be charged with the responsibility of preventing risk to Consultant or its employees, agents, contractors or subcontractors.

15. INDEMNITY AND LITIGATION COSTS:

To the greatest extent allowed by law and within the construct of Civil Code § 2782, Consultant shall indemnify, defend, and hold harmless the City, its officers, officials, agents, employees and volunteers (the “indemnified parties”) from and against any and all claims, damages, demands, liability, costs, losses and expenses, including court costs and reasonable attorneys’ fees, arising in any manner out of its performance of this Contract or by reason of negligent acts or omissions, recklessness, or willful misconduct incident to the performance of this Contract on the part of Consultant [except such loss or damage which was caused by the active negligence, sole negligence, or willful misconduct of the City]. Without limiting the foregoing indemnity obligation, Consultant further shall indemnify, defend and hold harmless the indemnified parties from and against any and all damages, liability, costs, losses, expenses, contributions and penalties, including court costs and reasonable attorneys’ fees, arising from Consultant’s misclassification of itself or its employees’ status as an independent contractor. The provisions of this paragraph shall survive termination or suspension of this Contract.

16. CONSULTANT TO PROVIDE INSURANCE:

A. Consultant shall not commence any work before obtaining, and shall maintain in force at all times during the duration and performance of this Contract the policies of insurance specified in this Section. Such insurance must have the approval of the City as to limit, form, and amount, and shall be placed with insurers with a current A.M. Best’s rating of no less than A:VII (or in the case of Worker’s Compensation insurance, with the State Compensation Insurance Fund of California).

B. Prior to execution of this Contract and prior to commencement of any work, the Consultant shall furnish the City with certificates of insurance and copies of original endorsements providing evidence of coverage for all policies required by the Contract. The endorsements shall be signed by a person authorized by the insurer to bind coverage on its behalf. The Consultant agrees to furnish one copy of each required policy to the City, and additional copies as requested in writing, certified by an authorized representative of the insurer. The failure of Consultant or of any of its contractors or subcontractors to maintain or renew coverage or to provide evidence of renewal may be treated by the City as a material breach of this Contract. Approval of the insurance by the City shall not relieve or decrease any liability of Consultant.

C. In addition to any other remedy the City may have, if Consultant fails to maintain the insurance coverage as required in this Section, the City may obtain such insurance coverage as is not being maintained, in form and amount substantially the same as is required herein, and the City may deduct the cost of such insurance from any amounts due or which may become due Consultant under this Contract.
316
D. No policy required by this Contract shall be endorsed to suspended, voided, canceled, terminated by either party, or reduced in coverage or in limits unless the Consultant has provided thirty (30) days’ prior written notice by certified mail, return receipt requested, to the City.

E. Any deductibles, aggregate limits, pending claims or lawsuits which may diminish the aggregate limits, or self-insured retentions, must be declared to, and approved by, the City.

F. Aggregate Limits/Impairment.

If any of the insurance coverages required by this section contain annual aggregate limits, the Consultant must give the City notice of any pending claim or lawsuit which may diminish the aggregate. The Consultant must take steps to restore the impaired aggregates or provide replacement insurance protection. The City has the option to specify the minimum acceptable aggregate limit for each line of coverage required. No substantial reductions in scope of coverage which may affect City’s protection are allowed without City’s prior written consent.

G. The requirement as to types, limits, and the City’s approval of insurance coverage to be maintained by Consultant are not intended to, and shall not in any manner, limit or qualify the liabilities and obligations assumed by Consultant under theContract.

H. The Consultant and its contractors and subcontractors shall, at their expense, maintain in effect at all times during the performance of work under the Contract not less than the following coverage and limits of insurance, which shall be maintained with insurers and under forms of policy satisfactory to the City. The maintenance by Consultant and its contractors and subcontractors of the following coverage and limits of insurance is a material element of this Contract. The failure of Consultant or of any of its contractors or subcontractors to maintain or renew coverage or to provide evidence of renewal may be treated by the City as a material breach of this Contract.

I. Worker’s Compensation and Employer’s Liability Insurance.

1. Worker’s Compensation Insurance to protect the Consultant, its contractors and subcontractors from all claims under Worker’s Compensation and Employer’s Liability Acts, including Longshoremen’s and Harbor Worker’s Act (“Acts”), if applicable. Such coverage shall be maintained, in type and amount, in strict compliance with all applicable state and federal statutes and regulations. The Consultant shall execute a certificate of compliance with Labor Code Section 3700, on the form provided in the Contract Documents.

2. Consultant shall provide a Waiver of Subrogation endorsement in favor of the City, its officers, officials, employees, agents and volunteers for losses arising from work performed by the Consultant
J. Commercial General Liability Insurance

1. The insurance shall be provided on form CG0001, or its equivalent, and shall include coverage for claims for bodily injury or property damage arising out of premises/operations, products/completed operations, contractual liability, and subconsultant’s work and personal and advertising injury resulting from actions, failures to act, or operations of the insured, or by its employees or agents, or by anyone directly or indirectly employed by the insured. The amount of 317
insurance coverage shall not be less than [$1,000,000] per occurrence and [$2,000,000] general and products/completed operations aggregates.

2. The commercial general liability insurance shall also include the following:
a. Endorsement equivalent to CG 2010 1185 naming the City, its officers, officials, employees, agents, and volunteers as additional insureds. The endorsement shall contain no special limitations on the scope of protection afforded to the City, its officers, officials, employees or volunteers. b. Endorsement stating insurance provided to the City shall be primary as respects the City, its officers, officials, employees and any insurance or self-insurance maintained by the City, its officers, officials, employees or volunteers shall be in excess of the Consultant’s insurance and shall not contribute with it, to the payment or satisfaction of any defense expenses, loss, or judgment.
c. Provision or endorsement stating that the Consultant’s insurance shall apply separately to each insured against whom claim is made or suit is brought, exceptwith respect to the limits of the insurer’s liability.
d. Provision or endorsement stating that any failure to comply with reporting or other provisions of the policies including breaches of representations shall not affect coverage provided to the City, its officers, officials, employees, or volunteers. e. Provision or endorsement stating that such insurance, subject to all of its other terms and conditions, applies to the liability assumed by the Consultant under the Contract, including, without limitation, set forth in Section 15, Indemnity and Litigation Costs.

K. Commercial Automobile Liability Insurance.

1. The commercial automobile liability insurance shall include, but shall not be limited to, protection against claims for death, bodily or personal injury, or property damage for owned, non-owned, and hired automobiles resulting from actions, failures to act, or operations of the insured, or by its employees or agents, or by anyone directly or indirectly employed by the insured. The amount of insurance coverage shall not be less than [$1,000,000] per occurrence.

2. The commercial automobile liability insurance shall include the same endorsements as required for Commercial General Liability Insurance (16.J.2 above.) L. Professional Liability.

The Consultant and its contractors and subcontractors shall secure and maintain in full force, during the term of this Contract and for five years thereafter, professional liability insurance policies appropriate to the respective professions and the work to be performed as specified in this Contract. The limits of such professional liability insurance coverage shall not be less than [$1,000,000] per claim.

17. MISCELLANEOUS PROVISIONS:
318
A. Compliance With Laws. Consultant shall keep itself fully informed of, shall observe and comply with, and shall cause any and all persons, firms or corporations employed by it or under its control to observe and comply with, applicable federal, state, county and municipal laws, ordinances, regulations, orders and decrees which in any manner affect those engaged or employed on the work described by this Contract or the materials used or which in any way affect the conduct of the work, including laws relating to prevailing wages pursuant to Labor Code section 1771 et seq.

B. Non-Discrimination. Consultant shall not engage in unlawful employment discrimination. Such unlawful employment discrimination includes, but is not limited to, employment discrimination based upon a person’s race, religious creed, color, national origin, ancestry, physical handicap, medical condition, marital status, gender, citizenship, or sexual orientation. Consultant shall comply with Section 122(a) of the State and Local Fiscal Assistance Act of 1972.

C. Inspection of Records. Consultant shall maintain and make available for inspection by the City and its auditors accurate records of all of its costs, disbursements and receipts with respect to any work under this Contract. Such inspections may be made during regular office hours at any time until six (6) months after the final payments under this Contract are made to the Consultant.

D. Entirety of Agreement. This Contract constitutes the entire agreement between the parties relative to the services specified herein and no modification hereof shall be effective unless and until such modification is evidenced by a writing signed by both parties to this Contract. There are no understandings, agreements, conditions, representations, warranties or promises, with respect to this Contract, except those contained in or referred to in the writing.

E. Notices. All notices that are required to be given by one party to the other under this Contract shall be in writing and shall be deemed to have been given if delivered personally or enclosed in a properly addressed envelope and deposited in a United States Post Office for delivery by registered or certified mail addressed to the parties at the following addresses:

CITY: Attn: City Manager
600 Sixth Street
Lincoln, CA 95648
CONSULTANT/CONTRACTOR: Advanced Integration & Controls
525 W. Alluvial Ave.

Fresno, CA 93711
F. Governing Law. This Contract shall be interpreted and governed by the laws of the State of California.

G. Venue. Any action arising out of this Contract shall be brought in Placer County, California, regardless of where else venue may lie.

H. Attorneys’ Fees. In any action brought by either party to enforce the terms of this 319
Contract, each party shall bear responsibility for its attorney’s fees and all costs regardless of whether one party is determined to be the prevailing party.

I. Counterparts. The parties may execute this Contract in two or more counterparts, which shall, in the aggregate, be signed by all the parties, each counterpart shall be deemed an original instrument as against any party who has signed it.

J. Severability. If any term, provision, covenant, or condition of this Contract is held by a court of competent jurisdiction to be invalid, void, or unenforceable, the remainder of the Contract shall remain in full force and effect and shall in no way be affected, impaired, or invalidated.
320

ADVANCED INTEGRATION & CONTROLS CITY OF LINCOLN,
a municipal corporation
___________________________________ ___________________________________ (Authorized Signature) Sean Scully, City Manager
___________________________________ ___________________________________ Print Name Dated
___________________________________
Email address
APPROVED AS TO FORM:
______________________________
Douglas Brown, Interim City Attorney
______________________________
Dated
ATTEST:
______________________________
Hope Itherburn, City Clerk
______________________________
Dated
City Accountability:

Department responsible for contract: Staff responsible for contract:

Information Technology __ Jennifer Brown, CITO

ATTACHMENTS
 CONTRACT FOR SERVICES (signed by Consultant)
 Current Insurance Certificate (applicable to the contract)  Detailed Scope of Work & Specifications, including hourly rates, etc.  Amount: $173,778 & Account / Fund: CIP T254
 Current City Business License (required if working in Lincoln)  Copies of Quote
321

EXHIBIT A

SCOPE OF WORK
322

EXHIBIT B

SCHEDULE OF PERFORMANCE
323

EXHIBIT C
CERTIFICATE OF COMPLIANCE WITH LABOR CODE § 3700
Labor Code § 1861
I am aware of the provisions of Section 3700 of the Labor Code which require every employer to be insured against liability for workers’ compensation or to undertake self-insurance in accordance with the provisions of that code, and I will comply with such provisions before commencing the performance of the work of this contract.

CONSULTANT
By:_ Title
Print Name
Date
324

EXHIBIT D

FACILITIES, EQUIPMENT, OTHER MATERIALS
Consultant shall be responsible for providing all necessary facilities, equipment and personnel to undertake the necessary task(s) outlined in Exhibit A. 325
SUBJECT: Adopt a Resolution Authorizing the City Manager or Designee to Accept a Grant Award from Department of California
Highway Patrol Cannabis Tax Fund Grant Program. (Brett
Schneider)
SUBMITTED BY: Brett Schneider
DEPARTMENT: Police
DATE: July 28, 2026
Item Number 13.C
STAFF RECOMMENDATION:

Staff recommends City Council adopt a resolution authorizing the City Manager or designee to accept a grant award from the Department of California Highway Patrol Cannabis Tax Fund Grant Program to fund a DUI Checkpoint Command Vehicle, overtime for focused operations and obtain all equipment necessary to conduct safe and effective traffic enforcement with the goal of reducing and combating traffic related incidents, injuries, and deaths related to driving under the influence of alcohol or drugs, to include cannabis. Staff also recommends that revenue and expense accounts be augmented to reflect the grant award in the amount of $190,650.

BACKGROUND/INTRODUCTION:

The Lincoln Police Department desires to continue its proactive approach in decreasing traffic related incidents where alcohol or drug use is a factor within the City of Lincoln. Through enforcement and education, along with working with its local partners, a decrease in DUI / DUID related incidents and resulting injuries in the City of Lincoln could be realized.

Education and enforcement are two very important components of DUI / DUID incident reduction. Either component taken alone is inadequate. The Cannabis Tax Fund Grant Program focuses on a comprehensive approach to enforce and encourage awareness related to impaired driving. These comprehensive programs have a long-lasting impact in reducing fatal and injury collisions by DUI and DUID drivers. Under these programs, communities use available public and private assets to identify and attack significant traffic safety problems and other vehicle related crimes.

Grantees projects shall focus on one or more of the following:
• Increasing driving under the influence (DUI)/driving under the influence of drugs (DUID) enforcement efforts (which may include conducting saturation patrols, DUI checkpoints, and/or maximum enforcement details).
• Drug Evaluation and Classification (DEC) training, and other approved training, that establish and increase the knowledge of law enforcement personnel in detecting and removing impaired drivers from the roadway.

STAFF REPORT
326
• Public education and outreach
FINDINGS/ANALYSIS:

With the passage of Proposition 64, the Control, Regulate, and Tax Adult Use of Marijuana Act (AUMA), California voters mandated the state set aside funding for the California Highway Patrol (CHP) to award grants to local governments and qualified nonprofit organizations, as described in Revenue and Taxation Code Section 34019(f)(3)(B).

The Cannabis Tax Fund Grant Program marks an important step toward reducing impaired driving crashes, increasing public awareness surrounding the dangers of impaired driving, and making California’s roadways a safer place to travel. For Fiscal Year 2026/2027 a total of more than $41 million in grant funding is available statewide to support local enforcement efforts to combat driving under the influence of drugs or alcohol. • Selected public agencies will be funded for one year. • The Cannabis Tax Fund Program is a reimbursement grant. The Department of California Highway Patrol will reimburse selected public agencies, in arrears, for approved expenditures upon receipt of invoices.
• Selected public agencies may not use awarded funds to supplant existing federal, state or local funds used for the same purpose.

The Lincoln Police Department will use the awarded grant funds to purchase a new Police DUI Checkpoint Command Vehicle for the purpose of increased enforcement and education related to impaired driving.

The Department would also obtain educational materials for awareness campaigns at local high schools and community groups and continue dedicated enforcement operations such as DUI checkpoints and saturation patrols.

The grant the Department has received is a 1-year, reimbursable grant in the amount of $190,650. The grant does not require matching funds from the grantee. Most, if not all, required equipment would be covered by the grant.

After the grant funding expires, the Department would be responsible for any ongoing vehicle maintenance costs not covered by the vehicle warranty.

FISCAL IMPACT:

The cost of the program for one year is $190,650. Subsequent years to maintain the program could be far less as equipment costs would again be covered in year one. All costs associated to the program would be reimbursed by the State of California upon receipt of invoices.

If the grant is not awarded or Council declines to adopt the resolution, the Lincoln Police Department will not allocate existing funds to the program and will be unable to purchase the dedicated command vehicle, thus reducing the opportunity to participate in focused traffic safety operations or regional campaigns combating impaired driving.

Staff is requesting budget augmentation in amount of $190,650 to the appropriate revenue and expense accounts within Fund 1000 - General Fund.

ATTACHMENTS:

FY26-27 CTFGP Intent to Award - Lincoln PD.pdf
DUI_Resolution.rfc.docx
327
State of California-Transportation Agency GAVIN NEWSOM, Governor

DEPARTMENT OF CALIFORNIA HIGHWAY PATROL
Safety, Service, and Security An Internationally Accredited Agency 601 North 7th Street
Sacramento, CA 95811
(916) 843-4360
(800) 735-2929 (TT/TDD)
(800) 735-2922 (Voice)
June 30, 2026
File No.: 060.17344.19741
Officer Brett Schneider
Lincoln Police Department
770 7th Street
Lincoln, CA 95648
Dear Officer Schneider:

On behalf of the California Highway Patrol (CHP), it is my pleasure to inform you, the Lincoln Police Department, is conditionally approved for Cannabis Tax Fund Grant Program (CTFGP) funding in the amount of $190,650.00. The purpose of this grant funding is to help your agency reduce and mitigate the impacts of impaired driving in your community.

All grant awards, including any adjustments to requested funding, were made by the Department based on the merits of the Grant Application, scale of operation, and in accordance with the Request for Application (RFA) requirements and associated regulations.

The official Grant Agreement for signature is forthcoming. In order to execute your Grant Agreement, please provide documentation from a local governing body, authorizing your organization to receive this grant funding, to the Cannabis Grants Unit, by email at [email protected], as soon as possible.

Refer to California Code of Regulations Title 13, Division 2, Chapter 13, Section 1890.13(g) for additional information.

The CHP looks forward to partnering with you and your agency on this project in an effort to make California’s roadways a safer place to travel. If you have any questions, please feel free to contact the Cannabis Grants Unit at (916) 843-4360.

Sincerely,
For/
M. W. HEADRICK, Chief
Enforcement and Planning Division
328
Resolution No. 2026-XXX

Page 1 of 1 ends

RESOLUTION 2026-XXX

AUTHORIZING THE CITY MANAGER TO ACCEPT A GRANT AWARD FROM THE

DEPARTMENT OF CALIFORNIA HIGHWAY PATROL CANNABIS TAX FUND GRANT

PROGRAM TO FUND THE PURCHASE OF A POLICE DUI CHECKPOINT COMMAND

VEHICLE AND EQUIPMENT AND AUTHORIZING THE AUGMENTATION OF

REVENUE AND EXPENSE ACCOUNTS TO REFLECT GRANT AWARD TO BE RECEIVED BY THE POLICE DEPARTMENT IN THE AMOUNT OF $190,650.

WHEREAS, the Department of California Highway Patrol provides local public agencies with funding to reduce injuries and deaths from DUI and DUID traffic collisions and related incidents;
WHEREAS, the Police Department is to be awarded a grant award of $190,650 from the California Highway Patrol Cannabis Tax Fund Grant Program on July 1, 2026 to support DUI / DUID Education and Enforcement; and
WHEREAS, the City of Lincoln desires to be proactive in decreasing DUI and DUID related incidents in the City of Lincoln;
NOW, THEREFORE, BE IT RESOLVED that the City Manager is authorized to accept a grant award from the Department of California Highway Patrol Cannabis Tax Fund Grant Program to fund the purchase of a Police DUI Checkpoint Command Vehicle, obtain equipment necessary to conduct safe and effective traffic enforcement and authorizing the augmentation of the appropriate revenue and expense accounts within Fund 1000 to reflect the grant award in the amount of $190,650.

PASSED AND ADOPTED this 28th day of July, 2026 by the following vote:

AYES: Councilmembers:

NOES: Councilmembers:

ABSENT: Councilmembers:

ABSTAIN: Councilmembers:

Richard Pearl, Mayor
ATTEST:

Hope Ithurburn, City Clerk
329
SUBJECT: Adopt a Resolution Authorizing the City Manager or Designee to Accept a $50,000 Grant From the California Office of Traffic Safety for the 2026 Police Traffic Services Grant Program, Selective Traffic Enforcement Program (STEP). (Brett
Schneider)
SUBMITTED BY: Brett Schneider
DEPARTMENT: Police
DATE: July 28, 2026
Item Number 13.D
STAFF RECOMMENDATION:

Staff recommends City Council adopt a resolution authorizing the City Manager or designee to accept a $50,000 grant from the California Office of Traffic Safety for the 2026 Police Traffic Services Grant Program, Selective Traffic Enforcement Program (STEP) to fund dedicated enforcement operations and obtain all equipment necessary to conduct safe and effective traffic enforcement with the goal of reducing and combating specific traffic related incidents, injuries, and deaths through enforcement and education.

Staff also recommends that revenue and expense accounts be augmented to reflect the grant award in the amount of $50,000.

BACKGROUND/INTRODUCTION:

The Lincoln Police Department desires to be proactive in decreasing speed and other traffic related incidents in the City of Lincoln. Through enforcement and education, along with combined efforts with local partners, a decrease in collisions and the resulting injuries in the City of Lincoln could be realized. However, due to current staffing and budgets, the Lincoln Police Department is not able to allocate resources to focus on this issue or participate in regional partnerships.

Education and enforcement are two very important components of collision reduction. Either component taken alone is inadequate. The Police Traffic Safety program focuses on a comprehensive approach to enforce and encourage compliance with seat belt use, impaired driving, speed limit, red light running, and other traffic laws. The funds received from grants are highly effective in providing means aimed at reducing traffic collisions by dedicating resources to selective enforcement and education programs. These comprehensive programs have a long-lasting impact in reducing fatal and injury collisions. Under these programs, communities use available public and private assets to identify and attack significant traffic safety problems and other vehicle related crimes.

Grantees may use grant funds to enforce state and local laws related to traffic violations including, but not limited to:

STAFF REPORT
330
• Directed enforcement
• Speed reduction
• Public education campaigns
• Parent engagement and education
• Distracted driving
• Impaired driving
• Accident investigation
FINDINGS/ANALYSIS:
• Selected public agencies will be funded for year. Funding amount will be evaluated based on the submitted grant proposal.
• Selected public agencies will be required to submit a resolution from their government body authorizing acceptance of the grant funding.
• Selected public agencies may not use awarded funds to supplant existing state or local funds used for the same purpose.

Upon completed grant agreement, the Lincoln Police Department would use grant funds to obtain equipment required to conduct directed specialized traffic related enforcement to address quality of life concerns as well as operations focusing on impaired driving. One of the items the department would purchase would be a speed data radar trailer. This specialized vehicle would allow the department’s traffic unit to address citizens concerns regarding speeding, identify areas of concern, verify or rule out complaints, and adjust enforcement based on actual time of day data. The Department would also fund directed enforcement overtime details to address concerns such as primary crash factors, distracted driving, DUI enforcement, and other traffic related areas. The department would obtain educational materials for awareness campaigns at local high schools and community groups.

The grant the Department is applying for is a 1-year, reimbursable grant. The grant does not require matching funds from the grantee.

FISCAL IMPACT:

The cost of the program for one year $50,000. Subsequent years to maintain the program could be far less as equipment costs would again be covered in year one. All costs associated to the program would be reimbursed by the State of California upon receipt of invoices. If the grant is not awarded or Council declines to adopt the resolution, the Lincoln Police Department will not allocate existing funds to the program and will be unable to staff dedicated traffic related details, thus reducing the opportunity to address community traffic related concerns and conduct DUI patrols or checkpoints.

Staff is requesting a budget augmentation in the amount of $50,000 to the appropriate revenue and expense accounts within Fund 1000 - General Fund.

ATTACHMENTS:

Grant Agreement - PT27083 Draft.pdf
STEP_Resolution.rfc.docx
331
6/29/2026 3:35:19 PM Page 1 of 20
State of California ± Office of Traffic Safety

GRANT AGREEMENT

GRANT NUMBER
PT27083

1. GRANT TITLE
Selective Traffic Enforcement Program (STEP)

2. NAME OF AGENCY 3. Grant Period
Lincoln From:

To:
10/01/2026
09/30/2027 4. AGENCY UNIT TO ADMINISTER GRANT
Lincoln Police Department

5. GRANT DESCRIPTION
Best practice strategies will be conducted to reduce the number of persons killed and injured in crashes involving alcohol and other primary crash factors. The funded strategies may include impaired driving enforcement, enforcement operations focusing on primary crash factors, distracted driving, night-time seat belt enforcement, special enforcement operations encouraging motorcycle safety, enforcement and public awareness in areas with a high number of bicycle and pedestrian crashes, and educational programs. These strategies are designed to earn media attention thus enhancing the overall deterrent effect.

6. Federal Funds Allocated Under This Agreement Shall Not Exceed:

Allocation is contingent upon availability of federal funds. $50,000.00

7. TERMS AND CONDITIONS: The parties agree to comply with the terms and conditions of the following which are by this reference made a part of the Agreement:
x Schedule A ± Problem Statement, Goals and Objectives and Method of Procedure x Schedule B ± Detailed Budget Estimate and Sub-Budget Estimate (if applicable) x Schedule B-1 ± Budget Narrative and Sub-Budget Narrative (if applicable) x Exhibit A ± Certifications and Assurances
x Exhibit B* ± OTS Grant Program Manual
x Exhibit C ± Grant Electronic Management System (GEMS) Access *The item shown with an asterisk (*), is hereby incorporated by reference and made a part of this agreement as if attached hereto. This document can be viewed at the OTS home web page under Grants: www.ots.ca.gov.

Use of OTS Grant Agreement template in lieu of the California Model Agreement (CMA) The California Office of Traffic Safety (OTS) utilizes its standardized OTS Grant Agreement template for awards. The format, structure, and uniformity of the OTS Grant Agreement template allows for processing through Grant Electronic Management System (GEM6
276¶VDSSURDFKWRXVLQJWKH276*UDQW$JUHHPHQWWHPSODWHLVFRQVLVWHQWZLWKWKH California Model Agreement (CMA) developed by University of California Office of the President (UCOP) and directed by the Department of General Service (DGS). For more information, please review the OTS Grant Program Manual.

Pre-Agreement Work
No work shall commence and no costs shall be incurred prior to the grant start date or the grant agreement being fully VLJQHGDQGH[HFXWHG$Q\VXFKFRVWVDUHLQFXUUHGDWWKHJUDQWHH¶VRZQULVNDQGPD\QRWEHUHLPEXUVHG 332
6/29/2026 3:35:19 PM Page 2 of 20

8. Approval Signatures
We, the officials named below, hereby swear under penalty of perjury under the laws of the State of California that we are duly authorized to legally bind the Grant recipient to the grant terms and conditions described herein.

IN WITNESS WHEREOF, this Agreement has been executed by the parties hereto.

A. GRANT DIRECTOR B. AUTHORIZING OFFICIAL
NAME:

TITLE:

EMAIL:

PHONE:

ADDRESS:

Brett Schneider
Corporal
[email protected]
(916) 599-9888
770 7th St
Lincoln, CA 95648
NAME:

TITLE:

EMAIL:

PHONE:

ADDRESS:

Matt Alves
Public Safety Chief
[email protected]
(916) 645-4057
770 7th St
Lincoln, CA 95648
(Signature) (Date) (Signature) (Date)
C. FISCAL OFFICIAL D. AUTHORIZING OFFICIAL OF OFFICE OF TRAFFIC SAFETY NAME:

TITLE:

EMAIL:

PHONE:

ADDRESS:

Prashil Keshav
Financial Analst
[email protected]
916-434-2433
600 6th Street
Lincoln, CA 95648
NAME:

TITLE:

EMAIL:

PHONE:

ADDRESS:

Stephanie Dougherty
Director
[email protected]
(916) 509-3030
2208 Kausen Drive, Suite 300
Elk Grove, CA 95758
(Signature) (Date) (Signature) (Date)
E. ACCOUNTING OFFICER OF OFFICE OF TRAFFIC SAFETY 9. SAM INFORMATION NAME: Mary Khang SAM #:

REGISTERED
ADDRESS:

CITY:

ZIP+4:

J52GD7B2CU71
600 Sixth Street
Lincoln, California
95648-1970
ADDRESS: 2208 Kausen Drive Suite 300
Sacramento, CA 95758

333
6/29/2026 3:35:19 PM Page 3 of 20

10. PROJECTED EXPENDITURES
FUND CFDA ITEM/APPROPRIATION F.Y. CHAPTER STATUTE PROJECTED

EXPENDITURES

AGREEMENT
TOTAL $50,000.00

AMOUNT ENCUMBERED BY THIS DOCUMENT
I CERTIFY upon my own personal knowledge that the budgeted funds for the current budget year are available for the period and purpose of the expenditure stated above, notwithstanding allocations contingent on availability of federal funds.
$50,000.00

PRIOR AMOUNT ENCUMBERED FOR THIS

AGREEMENT
$ 0.00
OTS $&&2817,1*2)),&(5¶66,*1$785( DATE SIGNED TOTAL AMOUNT ENCUMBERED TO DATE $50,000.00

334
6/29/2026 3:35:19 PM Page 4 of 20
State of California ± Office of Traffic Safety

GRANT AGREEMENT
Schedule A

GRANT NUMBER
PT27083

1. PROBLEM STATEMENT
Describe the city, county, or jurisdiction this grant will impact.

The City of Lincoln has an estimated population of approximately 56,060 residents (2024). Despite broader economic conditions, Lincoln continues to experience significant and sustained growth. The City currently has more than eight active development projects underway, an additional 15 projects in the review process, and an anticipated annual population growth rate of approximately 10.8 percent. /LQFROQ¶VSRSXODWLRQLVGLYHUVHZLWKDSSUR[LPDWHO\SHUFHQWLGHQWLI\LQJDV:KLWHSHUFHQWDV%ODFNRU African American, 0.6 percent as American Indian or Alaska Native, 6.4 percent as Asian, 18.3 percent as Hispanic or Latino, and 10.9 percent identifying as two or more races.

The City is home to a broad range of businesses and industries, from Fortune 500 companies to small, family-owned businesses. Lincoln is an active partner in the Greater Sacramento Area Economic Council and anticipates annual workforce growth of approximately 9.4 percent.

In addition, Lincoln serves a large and diverse transportation population. The City includes six high schools, four middle schools, and more than eight elementary schools, both public and private. School-aged children represent a significant portion of the &LW\¶VSHGHVWULDQDQGELF\FOHWUDIILF/LQFROQLVDOVRKRPHWRPXOWLSOH age-restricted communities, including a Del Webb development with more than 6,700 homes. These 55-andRYHUFRPPXQLWLHVDFFRXQWIRUDVXEVWDQWLDOVHJPHQWRIWKH&LW\¶VGULYLQJSRSXODWLon and contribute to unique traffic safety considerations.

Describe the problem(s) to be addressed, supported by current and relevant crash data. (most recent calendar year data/stats).

Using 2025 data as a reference, the City of Lincoln experienced a total of 167 reported traffic crashes, 48 of which resulted in injury. Of these crashes, 24 involved alcohol, representing a significant increase from 17 alcohol-involved crashes in 2024.

As a result of enhanced enforcement efforts, the reestablishment of a dedicated traffic unit, and increased training opportunities for patrol officers, DUI-related arrests increased from 85 in 2024 to 117 in 2025, a 38 percent increase. In addition to alcohol impairment, speeding was identified as the primary crash factor in the majority of reported crashes, with unsafe turning movements being the second most common contributing factor.
&RQWLQXHGLQFUHDVHVLQGHSDUWPHQWDOVWDIILQJKDYHH[SDQGHGWKH/LQFROQ3ROLFH'HSDUWPHQW¶VDELOLW\WR conduct focused traffic enforcement operations. While the Department has been able to acquire critical traffic safety equipment through other grant opportunities, additional resources are still needed to fully support proactive enforcement and education efforts. Due to limited general fund overtime availability, directed traffic enforcement activities are largely dependent on grant funding. Without grant-funded enforcement, many proactive traffic safety and educational initiatives would be significantly reduced or eliminated.

The Department is currently in a position where staffing levels allow for officers to voluntarily participate in dedicated overtime traffic enforcement details, as fewer personnel are required to backfill patrol shifts during off-duty hours. This staffing stability ensures grant-funded enforcement activities can be effectively staffed and deployed to address identified traffic safety concerns.

Define the target population the grant intends to serve and how they are affected by the problem(s).

The efforts described are intended to serve everyone who lives in, works in, or travels through the City of Lincoln. Because issues such as traffic crashes, impaired driving, pedestrian safety, and bicycle safety affect 335
6/29/2026 3:35:19 PM Page 5 of 20
all roadway users, the Lincoln Police Department does not limit its education or enforcement activities to any specific group.

Each day, cyclists, pedestrians, and motorists move throughout the city for recreation, school, and employment. The purpose of these safety and enforcement activities is to promote safer roadways for all users regardless of how they travel while increasing awareness of the risks associated with impaired driving, distracted driving, and other behaviors that contribute to crashes and injuries.

2. PERFORMANCE MEASURES
A. Goals:

1. Reduce the number of persons killed in traffic crashes.

2. Reduce the number of persons injured in traffic crashes.

3. Reduce the number of pedestrians killed in traffic crashes.

4. Reduce the number of pedestrians injured in traffic crashes.

5. Reduce the number of bicyclists killed in traffic crashes.

6. Reduce the number of bicyclists injured in traffic crashes.

7. Reduce the number of persons killed in alcohol-involved crashes.

8. Reduce the number of persons injured in alcohol-involved crashes.

9. Reduce the number of persons killed in drug-involved crashes.

10. Reduce the number of persons injured in drug-involved crashes.

11. Reduce the number of persons killed in alcohol/drug combo-involved crashes.

12. Reduce the number of persons injured in alcohol/drug combo-involved crashes.

13. Reduce the number of motorcyclists killed in traffic crashes.

14. Reduce the number of motorcyclists injured in traffic crashes.

15. Reduce hit & run fatal crashes.

16. Reduce hit & run injury crashes.

17. Reduce nighttime (2100 - 0259 hours) fatal crashes.

18. Reduce nighttime (2100 - 0259 hours) injury crashes.

B. Objectives: Target Number

1. Issue a news release announcing the kick-off of the grant by December 31st. The kick-off news releases and media advisories, alerts, and materials must be emailed to the OTS Public Information Officer at [email protected], and copied to your OTS Coordinator, for approval 7 days prior to the issuance date of the release.
1 2. Participate and report data (as required) in the following campaigns; Quarter 1:

National Pedestrian Safety Month, National Walk to School Day, National Teen Driver Safety Week, NHTSA Winter Mobilization; Quarter 3: National Distracted Driving Awareness Month, National Motorcycle Safety Month, National Bicycle Safety Month, National Click it or Ticket Mobilization; Quarter 4: National Speed Prevention Campaigns, NHTSA Summer Mobilization, National Child Passenger Safety Week, and California's Pedestrian Safety Month.
12 3. 'HYHORS
E\'HFHPEHU
DQGRUPDLQWDLQD³'8,%2/2¥SURJUDPWRQRWLI\SDWURO and traffic officers to be on the lookout for identified repeat DUI offenders with a suspended or revoked license as a result of DUI convictions. Updated DUI BOLOs should be distributed to patrol and traffic officers monthly. Report on the outcomes RIWKH³'8,%2/2¥SURJUDP
12 4. Send law enforcement personnel to the NHTSA Standardized Field Sobriety Testing (SFST) (minimum 16 hours) POST-certified training. 2 5. Send law enforcement personnel to the NHTSA Advanced Roadside Impaired Driving Enforcement (ARIDE) 16 hour POST-certified training. 2 6. Send law enforcement personnel to the Drug Recognition Expert (DRE) training (classroom and field training must be completed).
1 7. Conduct DUI/DL Checkpoints. A minimum of 1 checkpoint should be conducted during the NHTSA Winter Mobilization and 1 during the Summer Mobilization. To enhance the overall deterrent effect and promote high visibility, it is recommended the grantee issue an advance press release and conduct social media activity for each checkpoint. For combination DUI/DL checkpoints, departments should issue 2 336
6/29/2026 3:35:19 PM Page 6 of 20
press releases that mention DL's will be checked at the DUI/DL checkpoint. Signs for DUI/DL checkpoints should read "DUI/Driver's License Checkpoint Ahead." OTS does not fund or support independent DL checkpoints. Only on an exception basis and with OTS pre-approval will OTS fund checkpoints that begin prior to 1800 hours. When possible, DUI/DL Checkpoint screeners should be DRE- or ARIDE-trained.

8. Conduct DUI Saturation Patrol operation(s). 4

9. Conduct Traffic Enforcement operation(s), including but not limited to, primary crash factor violations.
6 10. Conduct highly publicized Distracted Driving enforcement operation(s) targeting drivers using hand held cell phones and texting.
5 11. Conduct Traffic Safety educational presentation(s) with an effort to reach community members. Note: Presentation(s) may include topics such as distracted driving, DUI, speed, bicycle and pedestrian safety, seat belts and child passenger safety.
2 12. Participate in highly visible collaborative DUI Enforcement operations. 1

13. Participate in highly visible collaborative Traffic Enforcement operations. 1

3. METHOD OF PROCEDURE
A. Phase 1 ± Program Preparation (1st Quarter of Grant Year) x 7KHGHSDUWPHQWZLOOGHYHORSRSHUDWLRQDOSODQVWRLPSOHPHQWWKH³EHVWSUDFWLFH¥VWUDWHJLHV outlined in the objectives section.
x Conduct all training needed to implement the program, in the first quarter. x Purchase all grant related supplies and materials to implement the program, in the first quarter. x Items with a unit cost of $5,000 more (including tax and shipping) must comply with the Buy America Act.
x ,QRUGHUWRGHYHORSPDLQWDLQWKH³'8,%2/2V¥UHVHDUFKZLOOEHFRQGXFWHGWRLGHQWLI\UHSHDW'8, offenders with a suspended or revoked license as a result of DUI convictions. The DUI BOLO PD\LQFOXGHWKHGULYHU¶VQDPHODVWNQRZQDGGUHVV'2%GHVFULSWLRQcurrent license status, and the number of times suspended or revoked for DUI. DUI BOLOs should be updated and distributed to traffic and patrol officers at least monthly. x Implementation of the STEP grant activities will be accomplished by deploying personnel at high crash locations.

Media Requirements
Issue a news release approved by the OTS PIO announcing the kick-off of the grant by December 31 and after the grant is signed and executed, but no sooner than October 1, the start of the grant year. The kick-off release must be approved by the OTS PIO. If you are unable to meet the December 31 deadline to issue a kick-off press release, communicate the reasons to your OTS grant coordinator and OTS PIO.

B. Phase 2 ± Program Operations (Throughout Grant Year) Media Requirements

The following requirements are for all grant-related activities:
x Send all media advisories, alerts, videos, graphics, artwork, posters, radio/PSA/video scripts, storyboards, digital and/or print educational materials for grant-related activities to the OTS PIO at [email protected] for approval and copy your OTS grant coordinator. Optimum lead time would be 7 days before the scheduled release but at least 3 business days prior to the scheduled release date for review and approval is appreciated.
x Send all PowerPoint presentations, online presentations and trainings for grant-related activities to the OTS PIO at [email protected] for approval and copy your OTS grant coordinator. Certified training courses are EXEMPT from the approval process.
x The OTS PIO is responsible for the approval of the design and content of materials. The agency understands OTS PIO approval is not authorizing approval of budget expenditure or cost. Any cost approvals must come from the OTS grant coordinator. x Pre-approval is not required when using any OTS-supplied template for media advisories, news releases, social media graphics, videos or posts, or any other OTS-supplied educational material.

However, copy the OTS PIO at [email protected] and your OTS grant coordinator when any 337
6/29/2026 3:35:19 PM Page 7 of 20
material is distributed to the media and public, such as a news release, educational material, or link to social media post.
x If an OTS-supplied template, educational material, social media graphic, post or video is substantially changed, the changes shall be sent to the OTS PIO at [email protected] for approval and copy your OTS grant coordinator.
x News releases, social media posts and alerts on platforms such as NextDoor and Nixle reporting immediate and time-sensitive grant activities (e.g. enforcement operations, day of event highlights or announcements, event invites) are EXEMPT from the OTS PIO approval process.

The OTS PIO and your OTS grant coordinator should still be notified when the grant-related activity is happening (e.g. car seat checks, bicycle rodeos, community presentations, DUI checkpoints, etc.).
x Enforcement activities such as warrant and probation sweeps, court stings, etc. that are embargoed or could impact operations by publicizing in advance are EXEMPT from the PIO approval process. However, announcements and results of activities should still be copied to the OTS PIO at [email protected] and your OTS grant coordinator with the embargoed date and time RUZLWK³,17(51$/21/<
'21275(/($6(¥PHVVDJHLQVXEMHFWOLQHRIHPDLO
x Any earned or paid media campaigns for TV, radio, digital or social media that are part of a specific grant objective, using OTS grant funds, or designed and developed using contractual services by a subgrantee, requires prior approval.
x Social media posts highlighting state or national traffic safety campaigns (Distracted Driving Month, Motorcycle Safety Awareness Month, etc.), enforcement operations (DUI checkpoints, etc.), or any other grant-related activity such as Bicycle rodeos, presentations, or events, are highly encouraged but do not require prior approval.
x Submit a draft or rough-cut of all digital, printed, recorded or video material (brochures, posters, scripts, artwork, trailer graphics, digital graphics, social posts connected to an earned or paid media campaign grant objective) to the OTS PIO at [email protected] and copy your OTS grant coordinator for approval prior to the production or duplication. x Use the following standard language in all press, media, and printed materials, space permitting:

Funding for this program was provided by a grant from the California Office of Traffic Safety, through the National Highway Traffic Safety Administration. x Space permitting, include the OTS logo on all grant-funded print materials, graphics and paid or earned social media campaign grant objective; consult the OTS PIO and copy your OTS grant coordinator for specifics, format-appropriate logos, or if space does not permit the use of the OTS logo.
x Email the OTS PIO at [email protected] and copy your OTS grant coordinator at least 21 days in advance, or when first confirmed, a short description of any significant grant-related traffic safety event or program, particularly events that are highly publicized beforehand with anticipated media coverage so the OTS has sufficient notice to arrange for attendance and/or participation in the event. If unable to attend, email the OTS PIO at [email protected] and your OTS grant coordinator brief highlights and/or results, including any media coverage (broadcast, digital, print) of the event within 7 days following significant grant-related event or program. The OTS PIO and your OTS grant coordinator should still be notified in advance when the grant-related activity is happening (e.g. car seat checks, bicycle rodeos, community presentations, DUI checkpoints, etc.).
x Any news releases, work plans, scripts, storyboards, artwork, graphics, videos or any educational or informational materials that received OTS PIO approval in a prior grant year must be resubmitted for approval in the current grant year.
x For additional guidance, refer to the OTS Grants Materials Approval Process Guidelines and FAQs .
x Email the OTS PIO at [email protected] or your OTS grant coordinator for consultation when changes from any of the above requirements might be warranted.

C. Phase 3 ± Data Collection & Reporting (Throughout Grant Year)

1. Prepare and submit grant claim invoices (due January 30, April 30, July 30, and October 30)

2. Prepare and submit Quarterly Performance Reports (QPR) (due January 30, April 30, July 30, and October 30)
x Collect and report quarterly, appropriate data that supports the progress of goals and objectives. 338
6/29/2026 3:35:19 PM Page 8 of 20
x Provide a brief list of activity conducted, procurement of grant-funded items, and significant media activities. Include status of grant-funded personnel, status of contracts, challenges, or special accomplishments.
x Provide a brief summary of quarterly accomplishments and explanations for objectives not completed or plans for upcoming activities.
x Collect, analyze and report statistical data relating to the grant goals and objectives.

4. METHOD OF EVALUATION
8VLQJWKHGDWDFRPSLOHGGXULQJWKHJUDQWWKH*UDQW'LUHFWRUZLOOFRPSOHWHWKH³)LQDO(YDOXDWLRQ¥VHFWLRQLQ the fourth/final Quarterly Performance Report (QPR). The Final Evaluation should provide a brief summary RIWKHJUDQW¶VDFFRPSOLVKPHQWVFKDOOHQJHVDQGVLJQLILFDQWDFWLYLWLHV7KLVQDUUDWLYHVKRXOGDOVRLQFOXGH whether goals and objectives were met, exceeded, or an explanation of why objectives were not completed.

5. ADMINISTRATIVE SUPPORT
This program has full administrative support, and every effort will be made to continue the grant activities after grant conclusion.

339
6/29/2026 3:35:19 PM Page 9 of 20
State of California ± Office of Traffic Safety

GRANT AGREEMENT
Schedule B

GRANT NUMBER
PT27083

FUND NUMBER CATALOG

NUMBER (CFDA)

FUND DESCRIPTION TOTAL AMOUNT
164ID-27 20.608 Minimum Penalties for Repeat
Offenders for Driving While
Intoxicated
$27,000.00
402PT-27 20.600 State and Community Highway
Safety
$13,000.00
405e DDA-27 20.616 Distracted Driving Awareness $10,000.00

COST CATEGORY FUND
NUMBER

UNIT COST OR
RATE

UNITS TOTAL COST TO
GRANT
A. PERSONNEL COSTS
Straight Time
$0.00
Overtime
DUI/DL Checkpoints 164ID-27 $8,000.00 2 $16,000.00
DUI Saturation Patrols 164ID-27 $1,100.00 4 $4,400.00
Collaborative DUI Enforcement 164ID-27 $1,200.00 1 $1,200.00 Benefits for 164AID @ 14% 164ID-27 $21,600.00 1 $3,024.00 Traffic Enforcement 402PT-27 $1,000.00 6 $6,000.00
Collaborative Traffic Enforcement 402PT-27 $1,000.00 1 $1,000.00 Traffic Safety Educational Presentations 402PT-27 $450.00 2 $900.00 Benefits 402PT @ 14% 402PT-27 $7,900.00 1 $1,106.00
Distracted Driving Enforcement 405e DDA27 $1,754.30 5 $8,772.00 Benefits for 405e @ 14% 405e DDA27 $8,772.00 1 $1,228.00 Category Sub-Total $43,630.00
B. TRAVEL EXPENSES
In State Travel 402PT-27 $3,994.00 1 $3,994.00
$0.00
Category Sub-Total $3,994.00
C. CONTRACTUAL SERVICES
$0.00
Category Sub-Total $0.00
D. EQUIPMENT
$0.00
Category Sub-Total $0.00
E. OTHER DIRECT COSTS
DUI Checkpoint Supplies 164ID-27 $2,376.00 1 $2,376.00
Category Sub-Total $2,376.00
F. INDIRECT COSTS
$0.00
Category Sub-Total $0.00
GRANT TOTAL $50,000.00
340
6/29/2026 3:35:19 PM Page 10 of 20

341
6/29/2026 3:35:19 PM Page 11 of 20
State of California ± Office of Traffic Safety

GRANT AGREEMENT
Schedule B-1

GRANT NUMBER
PT27083

BUDGET NARRATIVE

PERSONNEL COSTS
DUI/DL Checkpoints - Overtime for grant funded law enforcement operations conducted by appropriate department personnel.

DUI Saturation Patrols - Overtime for grant funded law enforcement operations conducted by appropriate department personnel.

Collaborative DUI Enforcement - Overtime for grant funded Collaborative DUI Enforcement operations conducted by appropriate department personnel
Benefits for 164AID @ 14% - Claimed amounts must reflect actual benefit costs for overtime hours charged to the grant.

Traffic Enforcement - Overtime for grant funded law enforcement operations conducted by appropriate department personnel.

Collaborative Traffic Enforcement - Overtime for grant funded Collaborative Traffic Enforcement operations conducted by appropriate department personnel
Traffic Safety Educational Presentations - Overtime for grant funded traffic safety educational presentations conducted by appropriate department personnel.

Benefits 402PT @ 14% - Claimed amounts must reflect actual benefit costs for overtime hours charged to the grant.

Distracted Driving Enforcement - Overtime for grant funded law enforcement operations conducted by appropriate department personnel.

Benefits for 405e @ 14% - Claimed amounts must reflect actual benefit costs for overtime hours charged to the grant.

TRAVEL EXPENSES
In State Travel - Costs are included for appropriate staff to attend conferences and training events supporting the grant goals and objectives and/or traffic safety. Local mileage for grant activities and meetings is included. Anticipated travel may include the OTS Traffic Safety Law Enforcement Forum, OTS Traffic Safety Summit, GHSA Annual Meeting in Anaheim. All conferences, seminars or training not specifically identified in the Budget Narrative must be approved by OTS. All travel claimed must be at the agency approved rate. Per Diem may not be claimed for meals provided at conferences when registration fees are paid with OTS grant funds.

CONTRACTUAL SERVICES
-

EQUIPMENT
-

OTHER DIRECT COSTS
DUI Checkpoint Supplies - On-scene supplies needed to conduct sobriety checkpoints. Costs may include 28" traffic cones, MUTCD compliant traffic signs, MUTCD compliant high visibility vests (maximum of 10), traffic counters (maximum of 2), generator, gas for generators, lighting, reflective banners, electronic flares, PAS Device Supplies, PAS Calibration Supplies, heater, propane for heaters, fan, anti-fatigue mats, and canopies. Additional items may be purchased if approved by OTS. The cost of food and beverages will not be reimbursed.

INDIRECT COSTS
-

STATEMENTS/DISCLAIMERS
There will be no program income generated from this grant.

Salaries may include wages, salaries, special compensations, or authorized absences such as annual leave and sick leave provided the cost for the individual employee is (a) reasonable for the services rendered, and (b) follows an appointment made in accordance with state or local laws and rules and meets federal requirements.
342
6/29/2026 3:35:19 PM Page 12 of 20
Any non-grant funded vacancies created by reassignment to a grant-funded position must be filled at the expense of the grantee agency.

Nothing in this agreement shall be interpreted as a requirement, formal or informal, that a particular law enforcement officer issue a specified or predetermined number of citations in pursuance of the goals and objectives here under.

The OTS grant funded activities must be separate from other grant funded program activities and maintained under separate accounting tracking codes (example: the same DUI checkpoint may not be funded by both the CHP Cannabis Tax Fund and the OTS).

Benefits for personnel costs can only be applied to straight time or overtime hours charged to the grant.

343
6/29/2026 3:35:19 PM Page 13 of 20
Appendix A to Part 1300²Certifications and Assurances for Highway Safety Grants (23 U.S.C. Chapter 4 or Section 1906, Public Law 109-59, as amended by Section 25024, Public Law 117- 58)
The officials named on the grant agreement, certify by way of signature on the grant agreement signature page, that the Grantee Agency complies with all applicable Federal statutes, regulations, and directives and State rules, guidelines, policies, and laws in effect with respect to the periods for which it receives grant funding.

Applicable provisions include, but are not limited to, the following:

GENERAL REQUIREMENTS
The State will comply with applicable statutes and regulations, including but not limited to:
x 23 U.S.C. Chapter 4²Highway Safety Act of 1966, as amended; x Sec. 1906, Public Law 109-59, as amended by Sec. 25024, Public Law 117-58; x 23 CFR part 1300²Uniform Procedures for State Highway Safety Grant Programs; x 2 CFR part 200²Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards;
x 2 CFR part 1201²Department of Transportation, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards.

NONDISCRIMINATION
(applies to subrecipients as well as States)
The State highway safety agency [and its subrecipients] will comply with all Federal statutes and implementing UHJXODWLRQVUHODWLQJWRQRQGLVFULPLQDWLRQ
³)HGHUDO1RQGLVFULPLQDWLRQ$XWKRULWLHV¥
7KHVHLQFOXGHEXWDUHQRW
limited to:
x Title VI of the Civil Rights Act of 1964 (42 U.S.C. 2000d et seq., 78 stat. 252), (prohibits discrimination on the basis of race, color, national origin);
x 49 CFR part 21 (entitled Non-discrimination in Federally-Assisted Programs of the Department of Transportation²Effectuation of Title VI of the Civil Rights Act of 1964); x 28 CFR 50.3 (U.S. Department of Justice Guidelines for Enforcement of Title VI of the Civil Rights Act of 1964);
x The Uniform Relocation Assistance and Real Property Acquisition Policies Act of 1970, (42 U.S.C. 4601), (prohibits unfair treatment of persons displaced or whose property has been acquired because of Federal or Federal-aid programs and projects);
x Federal-Aid Highway Act of 1973, (23 U.S.C. 324 et seq.), and Title IX of the Education Amendments of 1972, as amended (20 U.S.C. 1681-1683 and 1685-1686) (prohibit discrimination on the basis of sex);
x Section 504 of the Rehabilitation Act of 1973, (29 U.S.C. 794 et seq.), as amended, (prohibits discrimination on the basis of disability) and 49 CFR part 27; x The Age Discrimination Act of 1975, as amended, (42 U.S.C. 6101 et seq.), (prohibits discrimination on the basis of age);
x The Civil Rights Restoration Act of 1987, (Pub. L. 100-209), (broadens scope, coverage, and applicability of Title VI of the Civil Rights Act of 1964, The Age Discrimination Act of 1975 and Section 504 of the Rehabilitation Act of 1973, by expanding the definition RIWKHWHUPV³SURJUDPVRUDFWLYLWLHV¥WR include all of the programs or activities of the
Federal aid recipients, subrecipients and contractors, whether such programs or activities are Federallyfunded or not); x Titles II and III of the Americans with Disabilities Act (42 U.S.C. 12131-12189) (prohibits discrimination on the basis of disability in the operation of public entities, public and private transportation systems, places of public accommodation, and certain testing) and 49 CFR parts 37 and 38
State of California ± Office of Traffic Safety

GRANT AGREEMENT
Exhibit A

GRANT NUMBER
PT27083
344
345
6/29/2026 3:35:19 PM Page 15 of 20
form of, personal property, or real property, or interest therein, or structures or improvements thereon, in which case the Assurance obligates the Recipient, or any transferee for the longer of the following periods:
a. the period during which the property is used for a purpose for which the Federal financial assistance is extended, or for another purpose involving the provision of similar services or benefits; or
b. the period during which the Recipient retains ownership or possession of the property.

9. The Recipient will provide for such methods of administration for the program as are found by the Secretary of Transportation or the official to whom he/she delegates specific authority to give reasonable guarantee that it, other recipients, sub-recipients, sub- grantees, contractors, subcontractors, consultants, transferees, successors in interest, and other participants of Federal financial assistance under such program will comply with all requirements imposed or pursuant to the Acts, the Regulations, and this Assurance.

10. The Recipient agrees that the United States has a right to seek judicial enforcement with regard to any matter arising under the Acts, the Regulations, and this Assurance.

By signing this ASSURANCE, the State highway safety agency also agrees to comply (and require any subrecipients, sub-grantees, contractors, successors, transferees, and/or assignees to comply) with all applicable provisions governing NHTSA's access to records, accounts, documents, information, facilities, and staff. You also recognize that you must comply with any program or compliance reviews, and/or complaint investigations conducted by NHTSA. You must keep records, reports, and submit the material for review upon request to NHTSA, or its designee in a timely, complete, and accurate way. Additionally, you must comply with all other reporting, data collection, and evaluation requirements, as prescribed by law or detailed in program guidance.

The State highway safety agency gives this ASSURANCE in consideration of and for obtaining any Federal grants, loans, contracts, agreements, property, and/or discounts, or other Federal-aid and Federal financial assistance extended after the date hereof to the recipients by the U.S. Department of Transportation under the Highway Safety Grant Program. This ASSURANCE is binding on the State highway safety agency, other recipients, sub-recipients, sub-grantees, contractors, subcontractors and their subcontractors', transferees, successors in interest, and any other participants in the Highway Safety Grant Program. The person(s) signing below is/are authorized to sign this ASSURANCE on behalf of the Recipient.

THE DRUG-FREE WORKPLACE ACT OF 1988 (41 U.S.C. 8103)
The Subgrantee will provide a drug-free workplace by:
a. Publishing a statement notifying employees that the unlawful manufacture, distribution, dispensing, possession or use of a controlled substance is prohibited in the grantee's workplace, and specifying the actions that will be taken against employees for violation of such prohibition; b. Establishing a drug-free awareness program to inform employees about:

1. The dangers of drug abuse in the workplace;

2. The grantee's policy of maintaining a drug-free workplace;

3. Any available drug counseling, rehabilitation, and employee assistance programs;

4. The penalties that may be imposed upon employees for drug violations occurring in the workplace;

5. Making it a requirement that each employee engaged in the performance of the grant be given a copy of the statement required by paragraph (a); c. Notifying the employee in the statement required by paragraph (a) that, as a condition of employment under the grant, the employee will²

1. Abide by the terms of the statement;

2. Notify the employer of any criminal drug statute conviction for a violation occurring in the workplace no later than five days after such conviction; d. Notifying the agency within ten days after receiving notice under subparagraph (c)(2) from an employee or otherwise receiving actual notice of such conviction; e. Taking one of the following actions, within 30 days of receiving notice under subparagraph (c)(2), with respect to any employee who is so convicted²

1. Taking appropriate personnel action against such an employee, up to and including termination;

2. Requiring such employee to participate satisfactorily in a drug abuse assistance or 346
6/29/2026 3:35:19 PM Page 16 of 20
rehabilitation program approved for such purposes by a Federal, State, or local health, law enforcement, or other appropriate agency;
f. Making a good faith effort to continue to maintain a drug-free workplace through implementation of all of the paragraphs above.

POLITICAL ACTIVITY (HATCH ACT)
(applies to subrecipients as well as States)
The State will comply with provisions of the Hatch Act (5 U.S.C. 1501-1508), which limits the political activities of employees whose principal employment activities are funded in whole or in part with Federal funds.

CERTIFICATION REGARDING FEDERAL LOBBYING
(applies to subrecipients as well as States)

CERTIFICATION FOR CONTRACTS, GRANTS, LOANS, AND COOPERATIVE AGREEMENTS The undersigned certifies, to the best of his or her knowledge and belief, that:

1. No Federal appropriated funds have been paid or will be paid, by or on behalf of the undersigned, to any person for influencing or attempting to influence an officer or employee of any agency, a Member of Congress, an officer or employee of Congress, or an employee of a Member of Congress in connection with the awarding of any Federal contract, the making of any Federal grant, the making of any Federal loan, the entering into of any cooperative agreement, and the extension, continuation, renewal, amendment, or modification of any Federal contract, grant, loan, or cooperative agreement;

2. If any funds other than Federal appropriated funds have been paid or will be paid to any person for influencing or attempting to influence an officer or employee of any agency, a Member of Congress, an officer or employee of Congress, or an employee of a Member of Congress in connection with this Federal contract, grant, loan, or cooperative agreement, the undersigned shall complete and submit Standard Form-LLL, ³'LVFORVXUH)RUPWR5HSRUW/REE\LQJ¥LQDFFRUGDQFHZLWKLWV instructions;

3. The undersigned shall require that the language of this certification be included in the award documents for all sub-awards at all tiers (including subcontracts, subgrants, and contracts under grant, loans, and cooperative agreements) and that all subrecipients shall certify and disclose accordingly.

This certification is a material representation of fact upon which reliance was placed when this transaction was made or entered into. Submission of this certification is a prerequisite for making or entering into this transaction imposed by section 1352, title 31, U.S. Code. Any person who fails to file the required certification shall be subject to a civil penalty of not less than $10,000 and not more than $100,000 for each such failure.

RESTRICTION ON STATE LOBBYING
(applies to subrecipients as well as States)
None of the funds under this program will be used for any activity specifically designed to urge or influence a State or local legislator to favor or oppose the adoption of any specific legislative proposal pending before any State or local legislative body. Such activities include both direct and indirect (e.g., ³JUDVVURRWV¥ lobbying
activities, with one exception. This does not preclude a State official whose salary is supported with NHTSA funds from engaging in direct communications with State or local legislative officials, in accordance with customary State practice, even if such communications urge legislative officials to favor or oppose the adoption of a specific pending legislative proposal.

CERTIFICATION REGARDING DEBARMENT AND SUSPENSION
(applies to subrecipients as well as States)

INSTRUCTIONS FOR PRIMARY TIER PARTICIPANT CERTIFICATION (STATES) 347
6/29/2026 3:35:19 PM Page 17 of 20

1. By signing and submitting this proposal, the prospective primary tier participant is providing the certification set out below and agrees to comply with the requirements of 2 CFR parts 180 and 1200.

2. The inability of a person to provide the certification required below will not necessarily result in denial of participation in this covered transaction. The prospective primary tier participant shall submit an explanation of why it cannot provide the certification set out below. The certification or explanation will be considered in connection with the department or agency's determination whether to enter into this transaction. However, failure of the prospective primary tier participant to furnish a certification or an explanation shall disqualify such person from participation in this transaction.

3. The certification in this clause is a material representation of fact upon which reliance was placed when the department or agency determined to enter into this transaction. If it is later determined that the prospective primary tier participant knowingly rendered an erroneous certification, in addition to other remedies available to the Federal Government, the department or agency may terminate this transaction for cause or default or may pursue suspension or debarment.

4. The prospective primary tier participant shall provide immediate written notice to the department or agency to which this proposal is submitted if at any time the prospective primary tier participant learns its certification was erroneous when submitted or has become erroneous by reason of changed circumstances.

5. The terms covered transaction, civil judgment, debarment, suspension, ineligible, participant, person, principal, and voluntarily excluded, as used in this clause, are defined in 2 CFR parts 180 and 1200. You may contact the department or agency to which this proposal is being submitted for assistance in obtaining a copy of those regulations.

6. The prospective primary tier participant agrees by submitting this proposal that, should the proposed covered transaction be entered into, it shall not knowingly enter into any lower tier covered transaction with a person who is proposed for debarment under 48 CFR part 9, subpart 9.4, debarred, suspended, declared ineligible, or voluntarily excluded from participation in this covered transaction, unless authorized by the department or agency entering into this transaction.

7. The prospective primary tier participant further agrees by submitting this proposal that it will include the clause titled ³,QVWUXFWLRQVIRU/RZHU7LHU3DUWLFLSDQW&HUWLILFDWLRQ¥LQFOXGLQJWKH³&HUWLILFDWLRQ Regarding Debarment, Suspension, Ineligibility and Voluntary Exclusion²Lower Tier Covered 7UDQVDFWLRQ¥ provided by the department or agency entering into this covered transaction, without modification, in all lower tier covered transactions and in all solicitations for lower tier covered transactions and will require lower tier participants to comply with 2 CFR parts 180 and 1200.

8. A participant in a covered transaction may rely upon a certification of a prospective participant in a lower tier covered transaction that it is not proposed for debarment under 48 CFR part 9, subpart

9.4, debarred, suspended, ineligible, or voluntarily excluded from the covered transaction, unless it knows that the certification is erroneous. A participant is responsible for ensuring that its principals are not suspended, debarred, or otherwise ineligible to participate in covered transactions. To verify the eligibility of its principals, as well as the eligibility of any prospective lower tier participants, each participant may, but is not required to, check the System for Award Management Exclusions website
( https://www.sam.gov/).

9. Nothing contained in the foregoing shall be construed to require establishment of a system of records in order to render in good faith the certification required by this clause. The knowledge and information of a participant is not required to exceed that which is normally possessed by a prudent person in the ordinary course of business dealings.

10. Except for transactions authorized under paragraph 6 of these instructions, if a participant in a covered transaction knowingly enters into a lower tier covered transaction with a person who is proposed for debarment under 48 CFR part 9, subpart 9.4, suspended, debarred, ineligible, or voluntarily excluded from participation in this transaction, in addition to other remedies available to the Federal Government, the department or agency may terminate the transaction for cause or default.

CERTIFICATION REGARDING DEBARMENT, SUSPENSION, AND OTHER RESPONSIBILITY MATTERS²PRIMARY TIER

COVERED TRANSACTIONS

1. The prospective primary tier participant certifies to the best of its knowledge and belief, that it and 348
6/29/2026 3:35:19 PM Page 18 of 20
its principals:
a. Are not presently debarred, suspended, proposed for debarment, declared ineligible, or voluntarily excluded from participating in covered transactions by any Federal department or agency;
b. Have not within a three-year period preceding this proposal been convicted of or had a civil judgment rendered against them for commission of fraud or a criminal offense in connection with obtaining, attempting to obtain, or performing a public (Federal, State, or local) transaction or contract under a public transaction; violation of Federal or State antitrust statutes or commission of embezzlement, theft, forgery, bribery, falsification or destruction of records, making false statements, or receiving stolen property; c. Are not presently indicted for or otherwise criminally or civilly charged by a governmental entity (Federal, State, or local) with commission of any of the offenses enumerated in paragraph (1)(b) of this certification; and d. Have not within a three-year period preceding this application/proposal had one or more public transactions (Federal, State, or local) terminated for cause or default.

2. Where the prospective primary tier participant is unable to certify to any of the Statements in this certification, such prospective participant shall attach an explanation to this proposal.

INSTRUCTIONS FOR LOWER TIER PARTICIPANT CERTIFICATION

1. By signing and submitting this proposal, the prospective lower tier participant is providing the certification set out below and agrees to comply with the requirements of 2 CFR parts 180 and 1200.

2. The certification in this clause is a material representation of fact upon which reliance was placed when this transaction was entered into. If it is later determined that the prospective lower tier participant knowingly rendered an erroneous certification, in addition to other remedies available to the Federal Government, the department or agency with which this transaction originated may pursue available remedies, including suspension or debarment.

3. The prospective lower tier participant shall provide immediate written notice to the person to which this proposal is submitted if at any time the prospective lower tier participant learns that its certification was erroneous when submitted or has become erroneous by reason of changed circumstances.

4. The terms covered transaction, civil judgment, debarment, suspension, ineligible, participant, person, principal, and voluntarily excluded, as used in this clause, are defined in 2 CFR parts 180 and 1200. You may contact the person to whom this proposal is submitted for assistance in obtaining a copy of those regulations.

5. The prospective lower tier participant agrees by submitting this proposal that, should the proposed covered transaction be entered into, it shall not knowingly enter into any lower tier covered transaction with a person who is proposed for debarment under 48 CFR part 9, subpart 9.4, debarred, suspended, declared ineligible, or voluntarily excluded from participation in this covered transaction, unless authorized by the department or agency with which this transaction originated.

6. The prospective lower tier participant further agrees by submitting this proposal that it will include WKHFODXVHWLWOHG³,QVWUXFWLRQVIRU/RZHU7LHU3DUWLFLSDQW&HUWLILFDWLRQ¥LQFOXGLQJWKH³&HUWLILFDWLRQ Regarding Debarment, Suspension, Ineligibility and Voluntary Exclusion²Lower Tier Covered 7UDQVDFWLRQ¥ZLWKRXWPRGLILFDWLRQLQDOOORZHU tier covered transactions and in all solicitations for lower tier covered transactions and will require lower tier participants to comply with 2 CFR parts 180 and 1200.

7. A participant in a covered transaction may rely upon a certification of a prospective participant in a lower tier covered transaction that it is not proposed for debarment under 48 CFR part 9, subpart

8. Nothing contained in the foregoing shall be construed to require establishment of a system of 349
6/29/2026 3:35:19 PM Page 19 of 20
records in order to render in good faith the certification required by this clause. The knowledge and information of a participant is not required to exceed that which is normally possessed by a prudent person in the ordinary course of business dealings.

9. Except for transactions authorized under paragraph 5 of these instructions, if a participant in a covered transaction knowingly enters into a lower tier covered transaction with a person who is proposed for debarment under 48 CFR part 9, subpart 9.4, suspended, debarred, ineligible, or voluntarily excluded from participation in this transaction, in addition to other remedies available to the Federal Government, the department or agency with which this transaction originated may pursue available remedies, including suspension or debarment.

CERTIFICATION REGARDING DEBARMENT, SUSPENSION, INELIGIBILITY AND VOLUNTARY EXCLUSION²LOWER TIER

COVERED TRANSACTIONS

1. The prospective lower tier participant certifies, by submission of this proposal, that neither it nor its principals is presently debarred, suspended, proposed for debarment, declared ineligible, or voluntarily excluded from participating in covered transactions by any Federal department or agency.

2. Where the prospective lower tier participant is unable to certify to any of the statements in this certification, such prospective participant shall attach an explanation to this proposal.

BUY AMERICA
(applies to subrecipients as well as States)
The State and each subrecipient will comply with the Buy America requirement (23 U.S.C. 313) when purchasing items using Federal funds. Buy America requires a State, or subrecipient, to purchase with Federal funds only steel, iron and manufactured products produced in the United States, unless the Secretary of Transportation determines that such domestically produced items would be inconsistent with the public interest, that such materials are not reasonably available and of a satisfactory quality, or that inclusion of domestic materials will increase the cost of the overall project contract by more than 25 percent. In order to use Federal funds to purchase foreign produced items, the State must submit a waiver request that provides an adequate basis and justification for approval by the Secretary of Transportation.

CERTIFICATION ON CONFLICT OF INTEREST
(applies to subrecipients as well as States)

GENERAL REQUIREMENTS
No employee, officer, or agent of a State or its subrecipient who is authorized in an official capacity to negotiate, make, accept, or approve, or to take part in negotiating, making, accepting, or approving any subaward, including contracts or subcontracts, in connection with this grant shall have, directly or indirectly, any financial or personal interest in any such subaward. Such a financial or personal interest would arise when the employee, officer, or agent, any member of his or her immediate family, his or her partner, or an organization which employs or is about to employ any of the parties indicated herein, has a financial or personal interest in or a tangible personal benefit from an entity considered for a subaward. Based on this policy:

1. The recipient shall maintain a written code or standards of conduct that provide for disciplinary actions to be applied for violations of such standards by officers, employees, or agents. a. The code or standards shall provide that the recipient's officers, employees, or agents may neither solicit nor accept gratuities, favors, or anything of monetary value from present or potential subawardees, including contractors or parties to subcontracts. b. The code or standards shall establish penalties, sanctions, or other disciplinary actions for violations, as permitted by State or local law or regulations.

2. The recipient shall maintain responsibility to enforce the requirements of the written code or standards of conduct.

DISCLOSURE REQUIREMENTS
350
6/29/2026 3:35:19 PM Page 20 of 20
No State or its subrecipient, including its officers, employees, or agents, shall perform or continue to perform under a grant or cooperative agreement, whose objectivity may be impaired because of any related past, present, or currently planned interest, financial or otherwise, in organizations regulated by NHTSA or in organizations whose interests may be substantially affected by NHTSA activities. Based on this policy:

1. The recipient shall disclose any conflict of interest identified as soon as reasonably possible, making an immediate and full disclosure in writing to NHTSA. The disclosure shall include a description of the action which the recipient has taken or proposes to take to avoid or mitigate such conflict.

2. NHTSA will review the disclosure and may require additional relevant information from the recipient.

If a conflict of interest is found to exist, NHTSA may (a) terminate the award, or (b) determine that it is otherwise in the best interest of NHTSA to continue the award and include appropriate provisions to mitigate or avoid such conflict.

3. Conflicts of interest that require disclosure include all past, present, or currently planned organizational, financial, contractual, or other interest(s) with an organization regulated by NHTSA or with an organization whose interests may be substantially affected by NHTSA activities, and which are related to this award. The interest(s) that require disclosure include those of any recipient, affiliate, proposed consultant, proposed subcontractor, and key personnel of any of the above. Past interest shall be limited to within one year of the date of award. Key personnel shall include any person owning more than a 20 percent interest in a recipient, and the officers, employees or agents of a recipient who are responsible for making a decision or taking an action under an award where the decision or action can have an economic or other impact on the interests of a regulated or affected organization.

PROHIBITION ON USING GRANT FUNDS TO CHECK FOR HELMET USAGE (applies to subrecipients as well as States)
The State and each subrecipient will not use 23 U.S.C. Chapter 4 grant funds for programs to check helmet usage or to create checkpoints that specifically target motorcyclists.

POLICY ON SEAT BELT USE
In accordance with Executive Order 13043, Increasing Seat Belt Use in the United States, dated April 16, 1997, the Grantee is encouraged to adopt and enforce on-the-job seat belt use policies and programs for its employees when operating company-owned, rented, or personally-owned vehicles. The National Highway Traffic Safety Administration (NHTSA) is responsible for providing leadership and guidance in support of this Presidential initiative. For information and resources on traffic safety programs and policies for employers, please contact the Network of Employers for Traffic Safety (NETS), a public-private partnership dedicated to improving the traffic safety practices of employers and employees. You can download information on seat belt programs, costs of motor vehicle crashes to employers, and other traffic safety initiatives at www.trafficsafety.org. The NHTSA website ( www.nhtsa.gov) also provides information on statistics, campaigns, and program evaluations and references.

POLICY ON BANNING TEXT MESSAGING WHILE DRIVING
In accordance with Executive Order 13513, Federal Leadership On Reducing Text Messaging While Driving, and DOT Order 3902.10, Text Messaging While Driving, States are encouraged to adopt and enforce workplace safety policies to decrease crashes caused by distracted driving, including policies to ban text messaging while driving company-owned or rented vehicles, Government-owned, leased or rented vehicles, or privately-owned vehicles when on official Government business or when performing any work on or behalf of the Government. States are also encouraged to conduct workplace safety initiatives in a manner commensurate with the size of the business, such as establishment of new rules and programs or reevaluation of existing programs to prohibit text messaging while driving, and education, awareness, and other outreach to employees about the safety risks associated with texting while driving. 351
Resolution No. 2026-XXX

Page 1 of 1 ends

RESOLUTION 2026-XXX

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF LINCOLN AUTHORIZING

THE CITY MANAGER TO ACCEPT A GRANT FROM THE CALIFORNIA OFFICE OF TRAFFIC SAFETY FOR THE 2026 POLICE TRAFFIC SERVICES GRANT PROGRAM,

SELECTIVE TRAFFIC ENFORCEMENT PROGRAM (STEP) AND AUTHORIZING THE

AUGMENTATION OF REVENUE AND EXPENSE ACCOUNTS TO REFLECT THE

GRANT AWARD TO BE RECEIVED BY THE POLICE DEPARTMENT IN THE AMOUNT OF $50,000.

WHEREAS, the California Office of Traffic Safety provides local public agencies with funding to reduce injuries and deaths from traffic collisions and related incidents; WHEREAS, the Office of Traffic Safety makes these annual funds available to local law enforcement agencies through the California Office of Traffic Safety Police Traffic Services Grant Program;
WHEREAS, the City of Lincoln desires to be proactive in decreasing injuries and fatalities associated with speed and other primary crash factors in the City of Lincoln; NOW, THEREFORE, BE IT RESOLVED, that the City Manager or designee is authorized to accept a grant in the amount of $50,000 from the California Office of Traffic Safety for the 2026 Police Traffic Services Grant Program, Selective Traffic Enforcement Program (STEP) to fund dedicated enforcement operations and obtain equipment necessary to conduct safe and effective traffic enforcement with the goal of reducing and combating traffic related incidents, injuries, and deaths and authorizing the augmentation of the appropriate revenue and expense accounts within Fund 1000 to reflect the grant award in the amount of $50,000.

PASSED AND ADOPTED this 28th day of July, 2026 by the following vote:

AYES: Councilmembers:

NOES: Councilmembers:

ABSENT: Councilmembers:

ABSTAIN: Councilmembers:

Richard Pearl, Mayor
ATTEST:

Hope Ithurburn, City Clerk
352
SUBJECT: Adopt a Resolution Authorizing the City Manager to Accept the Dedication of a Public Water Meter Easement from Pappas Arizona, LP for Infrastructure within the Twelve Bridges Arco Project. (Kevin Sandberg)
SUBMITTED BY: Kevin Sandberg
DEPARTMENT: Engineering
DATE: July 28, 2026
Item Number 13.E
STAFF RECOMMENDATION:

Staff recommends that City Council adopt a resolution authorizing the City Manager to accept the dedication of a Public Water Meter Easement from Pappas Arizona, LP for infrastructure within the Twelve Bridges Arco Project.

The City will be responsible for the maintenance of the water meter within the Public Water Meter Easement once accepted.

BACKGROUND/INTRODUCTION:

The Arco in Twelve Bridges is located approximately 400 feet west of the Twelve Bridges Drive and Colonnade Drive intersection. The internal infrastructure, water, sewer, drainage, lighting, and paving is privately maintained. The City is responsible for the water meters within the private water service lines.

The specific development plan and design review for the Twelve Bridges Arco project was approved on October 18, 2023 per Planning Commission Resolution 2023-21 and the project has finished construction. The City needs the Public Water Meter Easement to maintain and access the water meters on private property and service lines.

Pappas Arizona, LP, (Owner) has executed a Grant of Easement for a Public Water Meter Easement within the Twelve Bridges Arco project.

City costs for review of the easement were funded pursuant to the City’s master fee schedule with full cost recovery borne by the Arco project applicant through funds deposited into Developer Fund 248.

STAFF REPORT
353
FINDINGS/ANALYSIS:

Staff and the City’s Surveyor have reviewed the Grant of Easement for the Public Water Meter Easement. Attachment 2 includes the offer of dedication by Pappas Arizona, LP, for the Public Water Meter Easement.

Accepting the dedication of a Public Water Meter Easement will allow for access and maintenance of the water meter that is required to serve the project.

ENVIRONMENTAL REVIEW:

The acceptance of the public easements is exempt from further review pursuant to Public Resources Code 21080(b)(1) and CEQA Guidelines sections 15268.

LEVINE ACT COMPLIANCE:

The Levine Act requires a party (or the party’s agent(s)) to proceed before the City of Lincoln that involves any action or consideration to their contract, license, permit, or other entitlement for use, to disclose any campaign contribution made to City elected or appointed officer totaling more than $500 within the 12 months before the City decision.

The applicant submitted a Levine Act Statement to the City and cited no contributions to a City elected or appointed officer totaling more than $500 within the reporting period.

FISCAL IMPACT:

The infrastructure has been constructed for this project. The city will be responsible for maintaining the water meter once the City accepts the infrastructure.

ATTACHMENTS:
12B Arco Water Meter Easement.DOC3.Attachment 2.2026.July.28.KSandberg.pdf 12B Arco Water Meter Easement.DOC2.Resolution.2026.July.28.KSandberg.docx 354
355
356
357
358
359
RESOLUTION NO. 2026 -

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF LINCOLN

AUTHORIZING THE CITY MANAGER TO ACCEPT A GRANT OF EASEMENT

FOR PUBLIC WATER METER PURPOSES FOR THE TWELVE BRIDGES

ARCO PROJECT
WHEREAS, the City requires a developer to dedicate easements or portions of parcels of land that are needed for public easements; and WHEREAS, October 18, 2023, the Planning Commission approved Resolution 2023-21, which approved the specific development plan and design review for the Arco in Twelve Bridges; and
WHEREAS, the improvement plans for the Twelve Bridges Arco project have been signed by the City Engineer and the Fire Battalion Chief; and WHEREAS, Pappas Arizona, LP, the owner of the Twelve Bridges Arco project has executed a Grant of Easement for Public Wate Meter Easement within the Twelve Bridges Arco project, and is requesting acceptance of this dedication offered herein; and WHEREAS, this Public Water Meter Easement within the Twelve Bridges Arco project is required for access and maintenance of the water meter serving the Twelve Bridges Arco project; and
WHEREAS, the City Engineer has determined that the dedication of this Public Water Meter Easement is needed at this time for the acceptance of the water meter; and WHEREAS, the City’s Surveyor has determined that the dedication of this Public Water Meter Easement is technically correct; and
WHEREAS, the City has determined that the acceptance of the public easements is exempt from further review pursuant to Public Resources Code 21080(b)(1) and CEQA Guidelines sections 15268.

NOW, THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF LINCOLN AS FOLLOWS:

1. The City Council hereby accepts the Grant Public Water Meter Easement within Twelve Bridges Arco project from Pappas Arizona, LP; and

2. The City Council hereby authorizes the City Manager to sign the Grant of Public Water Easement; and

3. The City Council hereby authorizes the City Clerk to proceed with the Recordation of the above referenced Public Water Easement at the County of Placer Office of the County Recorder.
360
PASSED AND ADOPTED this 28th day of July, 2026 by the following roll call vote:

AYES: COUNCILMEMBERS:

NOES: COUNCILMEMBERS:

ABSENT: COUNCILMEMBERS:
______________________________
Richard Pearl, Mayor
ATTEST:
_______________________________
Hope Ithurburn, City Clerk
361
SUBJECT:

Adopt a Resolution Authorizing the City Manager to Accept the Dedication of a Slope Easement from Western Placer Unified School District (WPUSD) within the Education Foundation Project. (Kevin Sandberg)
SUBMITTED BY: Kevin Sandberg
DEPARTMENT: Engineering
DATE: July 28, 2026
Item Number 13.F
STAFF RECOMMENDATION:

Staff recommends that City Council adopt a resolution authorizing the City Manager to accept the dedication of a Slope Easement from Western Placer Unified School District (WPUSD) within the Education Foundation Project.

The City will be responsible for the maintenance of the embankment slopes within the slope easement.

BACKGROUND/INTRODUCTION:

On April 26, 1994, the City Council approved the Twelve Bridges Specific Plan, by Resolution 1994-036, and was revised by City Council on January 13, 1998 by Resolution 1998-005. The City Council adopted Resolution 2003-134, which conditionally approved the Education Foundation – Twelve Bridge Vesting Tentative Map on June 24, 2003. A two year extension to the Vesting Tentative Map was approved by City Council on June 24, 2008, by Resolution 2008-99. The project is a 28.9 acre subdivision with 71 residential, landscape, and open space lots.

Nisenan Valley Drive, is a public road and is maintained by the City. The road was built on top of an embankment. The slope easement is required for the maintenance of this road and the embankment.

Western Placer Unified School District has executed a Grant of Easement for a Slope Easement adjacent to Nisenan Valley Drive. The developer, DRP CA 4, LLC, (managed by the K. Hovanian team) transferred the lot to WPUSD prior to providing the easement to the City.

STAFF REPORT
362
City costs for review of the easement were funded pursuant to the City’s master fee schedule with full cost recovery borne by the Arco project applicant through funds deposited into Developer Fund 248.

FINDINGS/ANALYSIS:

Staff and the City’s Surveyor have reviewed the Grant of Easement for the Slope Easement.

Attachment 2 includes the offer of dedication by WPUSD, for the Slope Easement.

Accepting the dedication of a Slope Easement will allow for maintenance of the slope embankment used by Nisenan Valley Drive.

ENVIRONMENTAL REVIEW:

The acceptance of the public easements is exempt from further review pursuant to Public Resources Code 21080(b)(1) and CEQA Guidelines sections 15268.

LEVINE ACT COMPLIANCE:

The applicant submitted a Levine Act Statement to the City and cited no contributions to a City elected or appointed officer totaling more than $500 within the reporting period.

FISCAL IMPACT:

The infrastructure has been constructed for this project. The city will be responsible for maintaining embankment slopes within the easement.

ATTACHMENTS:

EF Slope Easement.DOC3.Attachment 2.2026.July.28.KSandberg.pdf EF Slope Easement.DOC2.Resolution.2026.July.28.KSandberg.docx 363
364
365
366
367
368
369
RESOLUTION NO. 2026 -

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF LINCOLN

AUTHORIZING THE CITY MANAGER TO ACCEPT A GRANT OF EASEMENT

FOR A SLOPE EASEMENT FOR THE EDUCATION FOUNDATION PROJECT WHEREAS, the City requires a developer to dedicate easements or portions of parcels of land that are needed for public easements; and WHEREAS, June 24, 2023, the City Council approved Resolution 2003-134, which conditionally approved the Education Foundation – Twelve Bridge Vesting Tentative Map; and WHEREAS, the improvement plans for the Education Foundation project have been signed by the City Engineer and the Fire Battalion Chief; and WHEREAS, this Slope Easement along Nisensan Valley Drive is required for the maintenance of the public street and the embankment the road is constructed on; and WHEREAS, DRP CA 4, LLC, the developer, was required to provide a slope easement along Nisensan Valley Drive; and
WHEREAS, Western Placer Unified School District, the current owner of the lot adjacent to Nisensan Valley Drive has executed a Grant of Easement for a Slope Easement; and
WHEREAS, the City Engineer has determined that the dedication of this Slope Easement is needed at this time for the acceptance of the water meter; and WHEREAS, the City’s Surveyor has determined that the dedication of this Slope Easement is technically correct; and
WHEREAS, the City has determined that the acceptance of the public easements is exempt from further review pursuant to Public Resources Code 21080(b)(1) and CEQA Guidelines sections 15268.

NOW, THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF LINCOLN AS FOLLOWS:

1. The City Council hereby accepts the Grant Slope Easement within the Education Foundation project from Western Placer Unified School District; and

2. The City Council hereby authorizes the City Manager to sign the Grant Slope Easement; and

3. The City Council hereby authorizes the City Clerk to proceed with the Recordation of the above referenced Slope Easement at the County of Placer Office of the County Recorder.
370
PASSED AND ADOPTED this 28th day of July, 2026 by the following roll call vote:

AYES: COUNCILMEMBERS:

NOES: COUNCILMEMBERS:

ABSENT: COUNCILMEMBERS:
______________________________
Richard Pearl, Mayor
ATTEST:
_______________________________
Hope Ithurburn, City Clerk
371
SUBJECT: Adopt a Resolution Authorizing the City Manager to Execute a Public Facilities Element Fee Credit Agreement with Elliott Homes, Inc. for Transportation and Water PFE Facilities Associated with the Turkey Creek Estates project. (Vin Cay) SUBMITTED BY: Nita Wracker
DEPARTMENT: Community Development
DATE: July 28, 2026
Item Number 13.G
STAFF RECOMMENDATION:

Staff recommends City Council adopt a resolution authorizing the City Manager to execute a Public Facilities Element Fee Credit Agreement with Elliott Homes, Inc. for Transportation and Water PFE Facilities associated with the Turkey Creek Estates project.

BACKGROUND/INTRODUCTION:

The Turkey Creek Estates project generally located north of McBean Park Drive between Oak Tree Lane and Stagecoach Lane (the “Project”) includes Public Facilities Element (“PFE”) facilities that will serve the Project and other areas of the City. As a condition of development for the Project, Elliott Homes, Inc. (the “Developer”) is required to construct the PFE facilities identified in Exhibit A of the PFE Fee Credit Agreement (the “Agreement”) that is included as Attachment B to this report and will earn PFE fee credits accordingly. These PFE fee credits may be used to offset the Project’s PFE fee obligation pursuant to the City of Lincoln’s current PFE Nexus Study.

FINDINGS/ANALYSIS:

City staff has coordinated with the Developer to prepare the initial PFE credit values for the PFE facilities included in the Agreement based on best available data at this time. A final “trueup” of actual costs will be performed following City acceptance of the PFE facilities pursuant to the Agreement to determine the final credit values. However, the final credit values awarded to the Developer upon the final true-up shall not exceed the cost estimate assumed for the facilities in the preparation of the PFE Nexus Study, including the annual inflationary adjustments applied as part of the PFE Fee Program.

ENVIRONMENTAL REVIEW:

This Resolution is not subject to the California Environmental Quality Act (“CEQA”), as codified

STAFF REPORT
372
at Public Resources Code §§ 21000, et seq., and as further governed by 14 California Code of Regulations §§ 15000, et seq., because it is not a project as contemplated by 14 C.C.R. § 15378. Even if this Resolution were subject to CEQA, the City Council finds this Resolution exempt from the requirements of CEQA pursuant to 14 C.C.R. § 15061(b)(3), because there is no possibility it will have a significant effect on the environment.

FISCAL IMPACT:

The Developer will be granted an initial PFE credit value of $2,067,556 for the Project, subject to final true-up in accordance with the terms of the Agreement. These earned PFE fee credits may be applied toward PFE fees for the Project that would otherwise be required to be paid at the time of building permit issuance, and may be transferred to another landowner or reimbursed to the Developer by the City at a future date subject to availability of PFE funds pursuant to the Agreement.

ATTACHMENTS:

Turkey Creek Estates PFE Credit Agreement.docx
Resolution Turkey Creek Estates PFE Credit Agreement.docx 373

Page 1 ends

CITY OF LINCOLN

PUBLIC FACILITIES ELEMENT

FEE CREDIT AGREEMENT

TURKEY CREEK ESTATES PROJECT WITHIN
THE VILLAGE 1 SPECIFIC PLAN AREA
ELLIOTT HOMES, INC.

TRANSPORTATION AND WATER IMPROVEMENTS
This Public Facilities Element (“PFE”) Fee Credit Agreement (the “Agreement") is entered into by and between the City of Lincoln (hereinafter the “City”) and Elliott Homes Inc., an Arizona corporation, and/or its successors in interest, (hereinafter the “Constructing Owner") as of the I__ day of ______, 2026 (the “Effective Date”).

RECITALS
WHEREAS, the City previously created a comprehensive program to generate funding from new development to construct necessary backbone infrastructure and community services facilities (the “PFE Fee Program”) pursuant to Chapter 18.99 of the Municipal Code and California Government Code Sections 66000 et seq. (“Mitigation Fee Act”); and
WHEREAS, on November 27, 2012, the City Council of City of Lincoln adopted the Village 1 Specific Plan. Certain projects within the Village 1 Specific Plan Area (the “Plan Area”) are required to construct PFE facilities and provisions for these projects to earn PFE Fee Credits exist per the City’s PFE Implementation Plan and Policies adopted on October 28, 2025 (the “PFE Policy”); and WHEREAS, on September 26, 2023, the City Council of City of Lincoln adopted Resolution 2023-180, approving the Village 1 Specific Plan Amendment which included infrastructure realignment and land use changes; and
WHEREAS, Constructing Owner is developing the Turkey Creek Estates project generally located north of McBean Park Drive between Oak Tree Lane and Stagecoach Lane and within the Plan Area (the “Project”), including PFE facilities and improvements that will serve the Project and other areas of the City; and
WHEREAS, the overall list of PFE facilities and improvements are identified in the most recently adopted version of the nexus analysis, including the authorized annual adjustments, approved by the City Council to support the administration of the PFE Fee Program (hereafter the “PFE Nexus Study”); and
WHEREAS, Constructing Owner is required, as a condition of development of the Project, or has otherwise agreed (with City’s approval), to construct or cause to be constructed the PFE facilities and improvements described in Exhibit A hereto, which are included within the improvement plan sets titled SR-193 Widening, Offsite Water & Gas, dated March 19, 2019 and approved April 1, 2019 (hereinafter the “PFE Facilities"); and
374

Page 2 ends

WHEREAS, Municipal Code Section 18.99.040 and the PFE Policy allow for credits and reimbursements to the Constructing Owner that constructs specified PFE facilities and improvements as defined in the PFE Fee Program and as established in the PFE Nexus Study; and WHEREAS, City and Constructing Owner are the current parties to a Development Agreement dated June 12, 2018 (and, as may be amended, herein referred to as the “DA”), which contains provisions governing the terms for PFE Fee Credits pursuant to the PFE Policy, and which are not intended to be amended in any way by this Agreement; and WHEREAS, administration of the City’s PFE Fee Program will be the responsibility of the City Engineer or their designee (the “Administrator”); and
WHEREAS, City has agreed to allow Constructing Owner to execute a contract to design and construct the PFE Facilities; and
WHEREAS, Constructing Owner has entered into a contract with A. Teichert & Sons, Inc. for construction of the PFE Facilities (the “Construction Contract"); and WHEREAS, the PFE Fee Program includes a Critical component and Non-Critical component as defined in the PFE Nexus Study; and
WHEREAS, City and Constructing Owner now desire to enter into an Agreement to provide for allowable credits and future reimbursements from the Transportation and Water PFE accounts, as defined and described in the PFE Policy and the DA, by the City to Constructing Owner for certain costs of design and construction of the PFE Facilities (the “PFE Fee Credits”), which PFE Fee Credits may, at Constructing Owner’s discretion, be applied as credits at building permit against the PFE Fees on the terms set forth in this Agreement, reimbursed from the amount available for reimbursements from the PFE Fee Program, or transferred to a new owner with a written document approved in form and acknowledged by the City; and
WHEREAS, this Agreement will not apportion any PFE Fee Credits that Constructing Owner may elect to apply as PFE Fee Credits to any particular real property. Such apportionment shall be accomplished at Constructing Owner’s discretion to any portion or portions of the Constructing Owner’s Property as described herein.

NOW, THEREFORE, in consideration of the mutual promises contained herein, City and Constructing Owner agree as follows:

SECTION 1. DEFINITIONS
All terms not otherwise described herein shall have the meaning(s) described thereto in the PFE Policy and DA.

SECTION 2. PURPOSE OF THE AGREEMENT
This Agreement is not intended to modify or amend in any way the rights and obligations defined in the PFE Policy related to the construction of PFE projects and earned PFE Fee Credits. The purpose of the Agreement is to specify the PFE Facilities, the related earned PFE Fee Credits, and the options available to the Constructing Owner regarding application of earned PFE Fee Credits. 375

Page 3 ends

SECTION 3. CONSTRUCTION OF PFE FACILITIES
Constructing Owner shall complete construction of the PFE Facilities in accordance with the plans and specifications approved by the City Engineer, and in accordance with City improvement standards and this Agreement. Constructing Owner understands and acknowledges that the terms and conditions contained in any contract that Constructing Owner has or may execute with any contractors or material suppliers regarding the construction of the PFE Facilities shall have no force or effect upon this Agreement. Constructing Owner is solely responsible for all contract payment obligations and may not rely upon reimbursement from the City PFE accounts for the purpose of payment to contractors.

SECTION 4. BONDS
A. Constructing Owner has posted the following securities for the PFE Facilities in favor of the City in the amounts and forms acceptable to the City Attorney:

1. To secure faithful performance in the construction of the PFE Facilities, security in an amount not less than one hundred (100%) percent of the estimated cost of the work in the Engineer’s Preliminary Estimate (see Exhibit A) and as approved by the City Engineer as being a reasonable estimate of the fair market cost of the work, including but not limited to cost of the PFE Facilities, engineering, inspection, fees, and incidental expenses, as determined by the City Engineer.

2. To secure payment to the contractor, subcontractors, and to persons furnishing labor, materials, or equipment to them, security in an amount not less than one hundred (100%) percent of the estimated cost of the work in the Engineer’s Preliminary Estimate (see Exhibit A) and as approved by the City Engineer as being a reasonable estimate of the fair market cost of the work, including but not limited to cost of the PFE Facilities, engineering, inspection, fee, and incidental expenses, as determined by the City Engineer.

3. If applicable, to secure payment of the cost of setting of monuments, security in an amount equal to one hundred (100%) percent of the estimated costs of setting such monuments as determined by the City Engineer.

B. To secure the guarantee and warranty of the work for a period of one (1) year following the completion and acceptance of the PFE Facilities, security in an amount not less than fifteen (15%) percent of the actual cost of the work performed, including but not limited to the cost of the PFE Facilities, engineering, inspection, fees, and incidental expenses, as determined by the City Engineer, shall be filed with the City prior to the final acceptance of the PFE Facilities by the City.

C. If security is furnished in the form of a bond or bonds, such bonds shall be executed by a corporate surety company authorized to transact surety business in the State of California.

D. If Constructing Owner shall fail or neglect to comply with the provisions of this Agreement, the City shall have the right at any time to cause said provisions to be met by any lawful means and thereupon recover from the Constructing Owner and/or his/her surety the full cost and expense incurred.

SECTION 5. EARNED PFE FEE CREDITS
City and Constructing Owner agree that the amount of PFE Fee Credits earned by the Constructing Owner hereunder shall be as set forth on Exhibit B hereto and made a part hereof, which 376

Page 4 ends

shall indicate if the PFE Facilities are subject to a final “true up" as described in Section 10 of this Agreement. A “true up" would include the reconciliation of actual costs, for both “hard costs" and “soft costs", through the documents as required in Section 10. “Hard Costs” could include the costs of (i) construction of the PFE Facilities, based on the price included in the applicable Construction Contract and actually paid to the contractor for the construction of the PFE Facilities, (ii) traffic control, staging, and storm water pollution prevention implementation measures (i.e., structural BMPs) related to such construction, and (iii) habitat mitigation required as a mitigation measure in connection with the construction of such PFE Facilities. Hard Costs shall include the costs of any changes in scope or standards required by the City during the course of construction thereof that are added to the Construction Contract. “Eligible Hard Costs” means all of the Hard Costs incurred by the Constructing Owner to construct the PFE Facilities and approved by the City Engineer based on best available cost data and supporting documentation submitted by the Developer. In no event shall the PFE Fee Credits exceed the amounts actually paid for Eligible Hard Costs. Constructing Owner shall provide documentation as required by the Administrator, which may include but is not limited to proof of payment and lien releases from all contractors, subcontractors, and suppliers for all costs for which it seeks credit or reimbursement under this Agreement. “Soft Costs" could include the costs of planning, design, and financing of the PFE Facilities, storm water pollution prevention monitoring & management (i.e., non-structural BMPs), engineering, inspection, geotechnical oversight and monitoring, testing, surveying, outside agency review fees, and bonding related to the construction of the PFE Facilities. “Eligible Soft Costs" means all of the Soft Costs incurred by the Constructing Owner to construct the PFE Facilities and approved by the City Engineer based on best available cost data and supporting documentation submitted by the Developer. In no event shall the PFE Fee Credits exceed the amounts actually paid for Eligible Soft Costs. Constructing Owner shall provide documentation as required by the Administrator, which may include but is not limited to proof of payment and lien releases from all contractors, subcontractors, and suppliers for all costs for which it seeks credit or reimbursement under this Agreement.

PFE Fee Credits related to the construction of PFE Facilities subject to a final “true up" shall be equal to the Eligible Hard Costs and Eligible Soft Costs (collectively, the “Total Eligible Costs") and shall be initially set forth on Exhibit B upon execution of this Agreement.

In the event of any disagreement between the Constructing Owner and the Administrator on the initial calculation of the Total Eligible Costs, if all other conditions to the entry of this Agreement have been satisfied, the Constructing Owner may elect to enter into this Agreement without having the amount of the Total Eligible Costs resolved and listed on Exhibit B. In such case, Constructing Owner’s right hereunder to apply any portion of the Total Eligible Costs (or the disputed amount thereof) will be deferred until such disagreement is resolved by the Constructing Owner and the City. If the Constructing Owner and the Administrator are unable to resolve any disputed amounts after the parties have engaged in good faith meetings and exchange of documents in support of their positions, the appeal provisions in Section 31 of this Agreement shall apply. The parties shall use their best efforts to resolve any such dispute within sixty (60) days of the cost document submission by the Constructing Owner.

Pending the resolution of any such dispute, the Constructing Owner shall pay any and all required PFE Fees and City shall retain any PFE Fees paid by the Constructing Owner after the Effective Date of this Agreement for potential refund upon resolution of such Total Eligible Cost dispute.

The amount of PFE Fee Credits retained pending resolution of any Total Eligible Cost dispute shall not exceed the disputed amount. Upon resolution of any Total Eligible Cost dispute, and within twenty (20) business days of resolution of the Total Eligible Cost dispute, the Administrator shall amend Exhibit B to provide the final amount of the PFE Fee Credits allowed hereunder. Constructing Owner shall then 377

Page 5 ends

have thirty (30) calendar days after receipt of the amended Exhibit B to retroactively apply any portion of such PFE Fee Credit to the Project and obtain an equivalent refund of PFE Fees collected and retained from the Constructing Owner after the Effective Date of this Agreement pending the resolution of the Total Eligible Cost dispute. If Constructing Owner does not elect within such time to have any of the PFE Fee Credits applied to the Project, then any PFE Fees previously collected and retained from the Constructing Owner during such period shall remain eligible for future credit or reimbursement.

SECTION 6. PFE FEE CREDITS - APPLICATION, REIMBURSEMENT, OR TRANSFER PFE Fee Credits earned by the Constructing Owner; (1) may be applied towards PFE Fees related to the Project in accordance with the PFE Policy, or (2) may be requested for reimbursement from the applicable PFE account in accordance with the PFE Policy, or (3) may be transferred to another landowner within the Plan Area.

Pursuant to the DA, PFE Fee Credits earned by Constructing Owner may be applied against the Non-Critical Component of the transportation, wastewater, water, or drainage PFE Fees, or requested for reimbursement from any of the transportation, wastewater, water, or drainage PFE accounts.

If Constructing Owner finances the PFE Facilities with bond proceeds from a Community Facilities District, the PFE Fee Credits must be applied towards the payment of PFE Fees for the Project or another eligible project, in accordance with the PFE Policy. Reimbursements from the applicable PFE account(s) are not permissible under this scenario.

SECTION 7. PRIORITY FOR REIMBURSEMENT FOR PFE FEE CREDITS If the updated credit value determined by the “true-up” process described in Section 10 and the PFE Policy (the “Final Credit Value”) exceeds the PFE Fee obligation for the Project, the Constructing Owner may request reimbursement from the PFE Fee account corresponding to the PFE Fee Category in which the applicable credits were earned, subject to availability of funds as determined by the City.

Reimbursements shall be made on a “first-in, first-out” basis, with highest priority given to the PFE facilities and improvements with the earliest City acceptance date and with an approved PFE Credit Agreement. The Constructing Owner may also request to transfer the rights to PFE Fee Credits to another landowner within the Plan Area subject to approval from the City Manager. To transfer the rights to PFE Fee Credits to another landowner within the Plan Area, the Constructing Owner must coordinate with the City to complete, approve, and execute the Certification and Assignment of Fee Credits included hereto as Exhibit C.

Requested reimbursements for excess PFE Fee Credits shall be paid out first for the PFE facilities and improvements with the earliest priorities as described above, until paid in full (i.e., the constructing owner of a PFE facility or improvement with an earlier priority shall receive all available funds in the applicable PFE account until paid in full prior to any reimbursements being paid for a PFE facility or improvement with a later priority. If two or more constructing owners have the same priority (“Equal-Priority Constructing Owners”), after payment in full on any reimbursement for an earlier priority, the reimbursements to such Equal-Priority Constructing Owners shall be paid out pro rata based on the relative amount of the requested reimbursements due thereunder at the time of such payment. For example, if at the time of payment of any reimbursement hereunder, another constructing owner has requested reimbursements for a PFE facility or improvement with the same priority as the PFE Facilities under this Agreement, then such payment would be divided between the Constructing Owner and the other constructing owner in proportion to the relative amounts of the reimbursements then requested under the respective agreements.
378

Page 6 ends

In accordance with the applicable established priorities, the reimbursement hereunder shall be paid to Constructing Owner when the PFE Facilities are completed as determined by the City Engineer (“Completion”) and accepted by the City in writing, or such earlier date after Completion that the City Engineer deems appropriate. The reimbursement shall be paid by the City as fee revenues from the applicable PFE account are collected. After Completion of the PFE Facilities, such payments shall be made by the City at least quarterly throughout the year as funds become available, in the City’s sole discretion.

The obligation arising from this Agreement is not a debt of the City, nor a legal or equitable pledge, charge, lien, or encumbrance, upon any of its property, or upon any of its income, receipts, or revenues, and is payable only and solely from the applicable PFE account.

SECTION 8. TRANSFER OF PFE FEE CREDITS
PFE Fee Credits are personal to the Constructing Owner and do not run with the Project that is generating such credits. Provided the Constructing Owner has no outstanding monetary obligation to the City within the Project, Constructing Owner may assign the rights to the PFE Fee Credits, including the right to request reimbursements against the applicable PFE account, to any other landowner within the Plan Area, subject to the conditions and limitations herein regarding the application of such PFE Fee Credits.

If Constructing Owner has an outstanding monetary obligation to the City as noted above, then the City may require monetary obligation to be met before transfer of the PFE Fee Credits owned by Constructing Owner. Any assignment of the rights to PFE Fee Credits shall be made in writing and delivered to the Administrator in the form attached hereto as Exhibit C. Assigned PFE Fee Credits carry the same priority the assignor had in the PFE Fee Credits.

SECTION 9. ANNUAL ADJUSTMENTS TO PFE FEE CREDITS OR REIMBURSEMENTS The estimated cost of the PFE Facilities shall be adjusted annually pursuant to the PFE Policy.

The adjusted amount shall be used to determine the Total Eligible Costs for any credits or reimbursements applied or received until the next annual adjustment.

SECTION 10. "TRUE UP" OF PFE FEE CREDITS
Upon completion of the PFE Facilities by the Constructing Owner and acceptance thereof by the City, the final determination of actual Eligible Hard Costs upon which the PFE Fee Credits amount is based shall be determined by the City Engineer based on documentation thereof provided by Constructing Owner to the City Engineer’s reasonable satisfaction. For construction change orders to be given consideration for reimbursement, the Constructing Owner must:
 Present the change order request and estimated cost along with supporting information to the City Engineer; and
 Fully document any work performed under a change order to verify all associated costs.

Failure to comply with any of these procedures may result in the ineligibility of the requested change order for such PFE Fee Credits.
379

Page 7 ends

To secure final PFE Fee Credits, Constructing Owner shall provide the following items to the City Engineer in order for each to determine the actual Eligible Hard Costs and Eligible Soft Costs incurred by Constructing Owner for the PFE Facilities that qualify for PFE Fee Credits:
(1) A copy of the original Construction Contract and any change orders that have been agreed to by the Constructing Owner, contractor(s), and the City. The portion of each change order associated with the PFE Facilities must be itemized separately; (2) Copies of all invoices, with unconditional lien releases, submitted by the contractor and suppliers;
(3) Copies of all checks issued by the Constructing Owner with related invoices indicated; (4) A summary tabulation of all contractor and supplier invoices and Constructing Owner payments; and
(5) Prevailing Wage Certification, or documentation acceptable to the City Attorney of an exception to the applicability of prevailing wage.

The Administrator shall review the actual construction costs provided via items (1) through (4) above to determine the actual Total Eligible Costs for the PFE Facilities. If the actual Total Eligible Costs exceed the amount of PFE Fee Credits initially provided hereunder, the actual Total Eligible Costs will serve as the basis for the PFE Fee Credits earned by the Constructing Owner which will result in an increase to the amount described in Exhibit B of this Agreement. Any such increase shall be limited solely to cost increases arising from (i) changes in scope or standards expressly required in writing by the City Engineer during the course of construction, (ii) unforeseen site conditions that could not reasonably have been anticipated at the time of bid, as documented by the City Engineer, or (iii) material and labor cost escalation directly attributable to factors beyond the Constructing Owner's control, as determined by the City Engineer in his or her sole discretion. Cost increases arising from errors or omissions in the Constructing Owner's design documents, scope additions initiated by the Constructing Owner, or the Constructing Owner's failure to competitively bid the Construction Contract shall not be eligible for increased PFE Fee Credits. The City Engineer shall determine how much of the actual construction costs should be included in any increase to the Total Eligible Costs and Exhibit B shall be adjusted accordingly. However, in no event shall the Final Credit Value awarded to the Constructing Owner upon final reconciliation exceed the cost estimate assumed for the PFE Facilities in the preparation of the PFE Nexus Study, including the annual inflationary adjustments applied as part of the PFE Fee Program.

If the final reconciliation determines that Total Eligible Costs are less than the amount of PFE Fee Credits initially provided hereunder, the Administrator shall notify the Constructing Owner of such reduction of the PFE Fee Credits and Exhibit B shall be revised accordingly. If the amount of PFE Fee Credits applied towards PFE Fees exceeds the final amount of Total Eligible Costs that supported such PFE Fee Credits, then the Constructing Owner shall pay the amount of the PFE Fee Credits that were applied in excess of the confirmed Total Eligible Costs within sixty (60) calendar days of receipt of notice from the Administrator of the amount to be paid.

In no event shall PFE Fee Credits exceed the amounts actually paid by the Constructing Owner for Total Eligible Costs. Any determination by the City Engineer under this Section shall be subject to the appeal rights set forth in Section 31 of this Agreement. 380

Page 8 ends

SECTION 11. FAILURE TO COMPLETE CONSTRUCTION
Failure to complete work within the scope of this Agreement may affect the priority status for the credit or reimbursement granted hereunder, may result in termination of the PFE Fee Credits and termination of the right to apply PFE Fee Credits, and may require payment of any PFE Fee Credits applied, as deemed appropriate by the Administrator. In connection therewith, the Administrator may determine that the Constructing Owner shall not be entitled to further PFE Fee Credits until City acceptance of the PFE Facilities as determined by the City Engineer, which shall not be unreasonably withheld. A change in the priority for any reimbursement will be evaluated from the previously determined priority to the date of acceptance, which may affect priority for the reimbursement. Any determination by the Administrator to invoke the provisions of this Section shall be subject to the appeal rights set forth in Section 31 of this Agreement.

SECTION 12. INSPECTION
City and its authorized representatives shall, at all times, have access to the construction site during construction of the PFE Facilities and Constructing Owner shall furnish City with all reasonable information necessary for ascertaining full knowledge of the PFE Facilities with respect to the progress, workmanship, and character of materials and equipment used and employed in the work.

Whenever the contractors retained by Constructing Owner vary from the normal period during which work or any portion of it is carried out on each day, Constructing Owner shall give timely notice to the City Engineer so that, if he or she wishes, he or she may be present to observe the work in progress. If Constructing Owner fails to give such timely notice, any work done in the absence of a City representative will be subject to rejection. Constructing Owner shall give timely notice to the City Engineer in advance of backfilling or otherwise covering any part of the work so that the City’s representative may, if he or she wishes, observe the work before it is concealed.

Notwithstanding any provision to the contrary, all PFE Facilities shall be subject to City inspection for compliance with City requirements prior to issuance of a Letter of Acceptance from the City Engineer. Observation of the work or inspection by the City shall not relieve the Constructing Owner or its sureties of full responsibility for defective materials or workmanship or any of its obligations to complete construction in accordance with the plans and specifications approved by the City Engineer.

SECTION 13. COMPLIANCE WITH PREVAILING WAGE LAWS
Unless otherwise authorized by City Charter, City ordinance, or applicable State statutory or common law, pursuant to the provisions of Articles 1 and 2 of Chapter 1, Part 7, Division II of the Labor Code of the State of California (Labor Code Sections 1720 et seq. (“Prevailing Wage Laws")), all work shall be performed in compliance with the Prevailing Wage Laws and not less than the general prevailing rate of per diem wages, and not less than the general prevailing rate of per diem wages for holidays and overtime work, for each craft, classification, or type of worker needed to execute the work contemplated under this Agreement shall be paid to all workers, laborers, and mechanics employed in the execution of said work by the Constructing Owner or the Constructing Owner’s contractor, or by any subcontractor doing or contracting to do any part of said work. The appropriate determination of the Director of the California Department of Industrial Relations shall be filed by the Constructing Owner with, and made available for inspection at, the office of the City Clerk.

Constructing Owner shall require all contractors to register with the Department of Industrial Relations in accordance with Labor Code section 1725.5. Constructing Owner shall require its contractor to post, at each jobsite, a copy of such prevailing rate of per diem wages as determined by 381

Page 9 ends

the Director of the California Department of Industrial Relations. No PFE Fee Credits shall be permissible without full compliance with the Prevailing Wage Laws.

SECTION 14. INSURANCE
Constructing Owner shall require its contractor to carry and maintain for three (3) years after City acceptance of the PFE Facilities, such public liability, property damage and contractual liability, auto, Workers’ Compensation, Builders’ Risk Insurance and other insurance coverage as required by the City in accordance with the improvement plan specifications for the PFE Facilities. The contractor shall name the City as an additional insured. For any claims related to the PFE Facilities, the contractor’s general liability and automobile insurance coverage shall be primary insurance in their coverage of the City and its officers, officials, employees, agents, or volunteers, and any insurance or self-insurance maintained by the City, its officers, officials, employees, agents, or volunteers shall be excess of the contractor’s insurance and shall not contribute with it.

SECTION 15. ACCEPTANCE AND CONVEYANCE OF FACILITIES
Once Constructing Owner has completed construction of the PFE Facilities and the PFE Facilities are deemed satisfactory by the City Engineer following City inspection, the City Engineer may recommend that City Council accept the PFE Facilities, including all associated easements and offers of dedication, provided that all liens, claims, and encumbrances in connection with the PFE Facilities have been released and the required warranty bond has been provided to the City. No acceptance shall be valid without the Constructing Owner conveying and vesting full, complete, and clear title in said PFE Facilities to the City at the time of acceptance.

SECTION 16. LIENS, CLAIMS, AND ENCUMBRANCES
Prior to the City’s acceptance of any PFE Facilities, Constructing Owner shall clear any and all liens, claims, and encumbrances from said PFE Facilities as a condition of acceptance by the City.

SECTION 17. DELIVERY OF AS-BUILT PLANS AND SPECIFICATIONS Prior to acceptance of the PFE Facilities by City, Constructing Owner shall deliver to City copies of all as-built plans (if any), specifications, operating manuals, service manuals, warranties, and other documents relating to the design, construction, and operation of the PFE Facilities described in this Agreement. Upon acceptance of the PFE Facilities, City shall file Notice of Completion with Placer County.

SECTION 18. INDEMNIFICATION
The Constructing Owner, by execution of this Agreement, specifically agrees to protect and assume the defense of, indemnify, and hold harmless the City and its elected representatives, officers, employees, agents, and consultants (the "Indemnitees"), from and against all liabilities, actions, lawsuits, damages, claims, losses, or expenses of every type and description, including attorneys’ and consultants’ fees and expenses, (collectively, “Liabilities"), to which they may be subjected or put, by reason of or resulting from the design, construction, or installation of the PFE Facilities, except to the extent the Liabilities arise from the sole negligence, or willful misconduct of the City and/or the Indemnitees. This indemnification shall extend to Liabilities occurring after this Agreement is terminated as well as while it is in force. Notwithstanding the foregoing, following the acceptance of the improvements by the City, or if there is an applicable warranty, following the end of any applicable warranty period, the Constructing Owner shall not be obligated to indemnify the Indemnitees for 382

Page 10 ends

Liabilities to the extent that such Liabilities arise from Indemnitees’ active or passive negligence following acceptance of the PFE Facilities.

SECTION 19. THIRD PARTY LIABILITY
City does not assume any liability, duty, or obligation to Constructing Owner’s contractors, subcontractors, agents, or any person or entity not a party to this Agreement by execution or performance of this Agreement, and no contractors, subcontractors, agents, or any parties are third party beneficiaries of this Agreement.

SECTION 20. WARRANTY
Constructing Owner hereby warrants the PFE Facilities as to materials, design, and workmanship and should any defect or failure of the PFE Facilities, or any parts thereof, occur within a period of one (1) year after final acceptance by City, Constructing Owner shall promptly cause the needed repairs to be made without any expense or cost to the City. Final acceptance shall be deemed to have occurred under this Agreement when the PFE Facilities have been accepted by the City pursuant to a written acceptance from the City Engineer and is placed into actual service. City shall provide written notification to Constructing Owner of final acceptance by the City.

City is hereby authorized to make repairs if Constructing Owner fails to make, or undertake with due diligence, the aforesaid repairs within twenty (20) calendar days after it is given written notice of such defect or failure. In case of emergency, where in the opinion of the City Engineer delay may cause serious hazard to the public, the necessary repairs may be made by the City without prior notice to Constructing Owner. All costs of the repair, if not paid by the Constructing Owner within twenty (20) calendar days of notice from the Administrator to the Constructing Owner, shall be paid out of the Warranty Bond. In no event shall the City be responsible for the cost of the repair within the warranty period. In all cases of defect or failure within the warranty period where the City has taken action in accordance with this paragraph, Constructing Owner shall promptly reimburse City and, if applicable, the Warranty Bond shall fund the repair for any and all costs or expenses, direct or indirect, incurred by the City. The foregoing is in addition to, and shall not in any way limit or affect, the rights of the City to enforce the warranty obligations of Constructing Owner hereunder and to recover any and all costs thereof from the warranty bond posted thereby.

SECTION 21. BINDING ON SUCCESSORS AND ASSIGNS
Each and every provision of this Agreement shall be binding upon and shall inure to the benefit of the respective successors and assigns of the parties hereto, in the same manner as if such parties had been expressly named herein.

SECTION 22. ATTORNEY’S FEES
If any suit, action or proceeding in law or equity (except for the dispute resolution process set forth herein) is brought to enforce the provisions of this Agreement, the prevailing party shall be entitled to reasonable costs and attorneys’ fees.

SECTION 23. AUTHORITY TO ENTER INTO AGREEMENT
Constructing Owner and City certify that they have the authority and are legally empowered to enter into this Agreement on behalf of their entity and to bind their party to the performance of its obligations hereunder.
383

Page 11 ends

SECTION 24. NOTICES
Any notices, requests, demands, or other communications required or permitted to be given under this Agreement shall be in writing and shall be deemed to have been duly given on the date of service if served personally (FedEx and similar services, each of which is hereinafter called an “Express Courier,” shall be considered to be personal service) or by telephone facsimile or other electronic transmission (provided that the sender of a telephone facsimile or other electronic transmission has received confirmation of successful transmission by the sending fax machine), and upon receipt, if mailed to the party to whom notice is to be given, by first-class mail, registered or certified, postage prepaid, return receipt requested, and properly addressed as follows:
(a) If to City:

City of Lincoln
Attn: City Engineer
600 Sixth Street
Lincoln, CA 95648
Telephone: (916) 434-2400
Facsimile: (916) _________
With a copy to:

City of Lincoln
Attn: City Attorney
600 Sixth Street
Lincoln, CA 95648
Telephone: (916) 434-2400
Facsimile: (916) _________
(b) If to Constructing Owner:

Elliott Homes
Attn: Price Walker
340 Palladio Parkway, Suite 521
Folsom, CA 95630
Telephone: (916) 984-1300
Either party may change its mailing address at any time by giving written notice of such changes to the other party in the manner provided herein.

SECTION 25. NOTICE OF CONTRACTORS
Constructing Owner shall provide a copy of this Agreement to any contractors, subcontractors, or other parties performing work on the PFE Facilities, prior to commencement of construction by said party.

SECTION 26. TERM
The term of this Agreement shall start on the day and year duly executed by all parties and shall remain in effect until all the terms and conditions contained in this Agreement have been satisfied. 384

Page 12 ends

SECTION 27. SEVERABILITY
If any provision of this Agreement shall be held to be invalid, illegal or unenforceable, the validity, legality and enforceability of the remaining portions hereof shall not in any way be affected or impaired thereby.

SECTION 28. CONFLICTS
This agreement is intended to implement and be consistent with the requirements of the PFE Policy. Therefore, in the event of any conflicts between the PFE Policy and this Agreement, the requirements of the PFE Policy shall prevail and control.

SECTION 29. EXHIBITS
The Exhibits attached hereto are hereby incorporated herein by this reference.

SECTION 30. ENTIRE AGREEMENT
This Agreement constitutes the entire understanding of the parties regarding the subject matter hereof. The Agreement may be amended only by writing executed by both parties.

SECTION 31. RIGHT OF APPEAL
The Constructing Owner may appeal any final determination by the Administrator to the City Manager and thereafter to the City Council. Prior to submitting the matter to the City Council, the City Manager may, in his/her discretion, elect to engage the services of a mediator to attempt to mediate the dispute in a non-binding fashion, not to exceed a total of thirty (30) calendar days. Any decision of the City Council shall be final with no right of further appeal or action thereafter.

SECTION 32. EFFECTIVE DATE
The City’s execution of this Agreement shall be contingent upon confirmation by the City Engineer that (i) the Construction Contract has been properly bid and entered into for construction of the PFE Facilities, (ii) performance and payment bonds have been posted in form and amount required by the City, and (iii) a Notice to Proceed has been given to the contractor for the PFE Facilities. The date of such execution by the City, based in part on the City’s confirmation of the satisfaction of the foregoing conditions, shall be deemed to be the “Effective Date" of this Agreement. Upon execution of this Agreement by the City, the City shall insert the Effective Date in the Preamble to this Agreement and provide a copy of this fully executed and dated Agreement to the Constructing Owner. [SIGNATURE PAGE FOLLOWS]
385

Page 13 ends

IN WITNESS WHEREOF, the parties hereto have executed this Agreement on the day and year first above-written.

CITY: THE CONSTRUCTING OWNER:

CITY OF LINCOLN, Elliott Homes, Inc.,
a municipal corporation an Arizona corporation
By: By:

Sean Scully Name:

Its: City Manager Title:

ATTEST:

By:

Hope Ithurburn
Its: City Clerk
APPROVED AS TO CONTENT:

By:

Vin Cay
Its: City Engineer
APPROVED AS TO CONTENT:

By:

Nita Wracker
Its: Finance Director
APPROVED AS TO FORM:

By:

Douglas White
Its: City Attorney
386
Exhibit A

EXHIBIT A

PFE FACILITIES
ENGINEER’S PRELIMINARY ESTIMATE
PFE
Item
Critical or
Non-Critical?
PFE Facility
Description
PFE Estimate
of Cost1
Transportation Improvements
R-19B Non-Critical McBean Park Dr (Oak Tree Ln - Village 1 Boundary) (Lanes 3 & 4) $1,743,412 Subtotal: $1,743,412
Water Improvements
W-70A Non-Critical Oversizing to 18" - McBean Park Dr (Oak Tree Ln - Valderama Dr) $168,967 W-70B Non-Critical Oversizing to 18" - McBean Park Dr (Valderama Dr - Village 1 Boundary) $155,177 Subtotal: $324,144
Total: $2,067,556
1 Based on the amounts estimated in the PFE Nexus Study for each PFE Item, prorated by the percentage of the PFE Facility constructed or caused to be constructed by the Constructing Owner. The PFE Estimate of Cost includes 50% of construction costs for soft costs. 387
Exhibit B

EXHIBIT B

IDENTIFICATION OF PFE FEE CREDITS

TURKEY CREEK ESTATES PROJECT WITHIN
THE VILLAGE 1 SPECIFIC PLAN AREA
Elliott Homes, Inc.

Transportation and Water PFE Facilities
Date of Agreement: __________, 2026
PFE
Item
Critical or
Non-Critical?
PFE Facility
Description
PFE Estimate
of Cost1
Initial PFE
Credit Value2
Reconciled "True Up"
PFE Credit Value3
Transportation Improvements
R-19B Non-Critical McBean Park Dr (Oak Tree Ln - Village 1 Boundary) (Lanes 3 & 4) $1,743,412 $1,743,412 $1,743,412 Subtotals: $1,743,412 $1,743,412 $1,743,412
Water Improvements
W-70A Non-Critical Oversizing to 18" - McBean Park Dr (Oak Tree Ln - Valderama Dr) $168,967 $168,967 $168,967 W-70B Non-Critical Oversizing to 18" - McBean Park Dr (Valderama Dr - Village 1 Boundary) $155,177 $155,177 $155,177 Subtotals: $324,144 $324,144 $324,144
$2,067,556 $2,067,556 $2,067,556
Non-Critical Transportation PFE Fee Credits: $1,743,412 $1,743,412 Non-Critical Water PFE Fee Credits: $324,144 $324,144
Total PFE Credit Values: $2,067,556 $2,067,556
2 The Initial PFE Credit Value is calculated as the lesser of the PFE Estimate of Cost and the best available actual cost data as of the Effective Date of this Agreement. 1 Based on the amounts estimated in the PFE Nexus Study for each PFE Item, prorated by the percentage of the PFE Facility constructed or caused to be constructed by the Constructing Owner.

The PFE Estimate of Cost includes 50% of construction costs for soft costs. 3 Amounts have been confirmed following City acceptance of the PFE Facilities for the Project, pursuant to Section 10 of this Agreement.

Totals: 388
Exhibit C

EXHIBIT C

FORM OF CERTIFICATE OF ASSIGNMENT AND

TRANSFER OF PFE FEE CREDITS
Turkey Creek Estates, Village 1 Specific Plan Area, Transfer Letter #___ Certification and Assignment
of Fee Credits
The undersigned Constructing Owner, as the holder of certain PFE Fee Credits related to the PFE Fee Credit Agreement between the Constructing Owner and the City of Lincoln, dated ________ ___, 202_ (the “Agreement”), hereby assigns, transfers, and conveys to the undersigned Assignee the PFE Fee Credits as indicated in the table below. Assignee acknowledges that the following PFE Fee Credits do not represent all fees payable by Assignee, which may change based upon the size of Assignee’s project and other factors. Constructing Owner and the City wish to certify the availability of the PFE Fee Credits and hereby consent to the assignment of the below PFE Fee Credits to Assignee.

1. The City hereby acknowledges and certifies that Constructing Owner is the current holder of the following PFE Fee Credits pursuant to the Agreement.

2. For good and valuable consideration, receipt of which is hereby acknowledged, Constructing Owner does hereby assign and transfer to Assignee; and Assignee does hereby accept from Constructing Owner the assignment and transfer of the PFE Fee Credits as shown in the table below. By signing below the City does hereby consent and agree to the above assignment.

Prior to receiving credit against otherwise due and payable PFE Fees, excluding the payment of the Administration Fees and Critical Component when applicable pursuant to the City’s PFE Implementation Plan and Policies, Assignee should submit this fully executed form to the City for its records.

PFE Fee
Category
PFE Fee
Credit Value
Transportation – Non-Critical $
Water – Non-Critical $
(Signatures are on the following page.)
389
Exhibit C
Turkey Creek Estates, Village 1 Specific Plan Area, Transfer Letter #__ Certification and Assignment
of Fee Credits
Constructing Owner: Assignee:

Elliott Homes, Inc., _______________________________,
an Arizona corporation a ______________________________ By:_______________________________ By:_____________________________ Name:_____________________________ Name: __________________________ Title:______________________________ Title:____________________________ City of Lincoln:

By: ______________________________ Date: __________________ __________________, City Manager
Approved as to form
____________________________
________________, City Attorney
390
SUBJECT: Adopt a Resolution Authorizing the City Manager to Execute a Public Facilities Element Fee Credit Agreement with Taylor Morrison of California, LLC for Transportation, Wastewater, and Water PFE Facilities Associated with the Esplanade
Project. (Vin Cay)
SUBMITTED BY: Jenny Tran
DEPARTMENT: Community Development
DATE: July 28, 2026
Item Number 13.H
STAFF RECOMMENDATION:

Staff recommends City Council adopt a resolution authorizing the City Manager to execute a Public Facilities Element Fee Credit Agreement with Taylor Morrison of California, LLC for Transportation, Wastewater, and Water PFE Facilities associated with the Esplanade project.

BACKGROUND/INTRODUCTION:

The Esplanade project located north of McBean Park Drive between Ferrari Ranch Road and Oak Tree Lane (the “Project”) includes Public Facilities Element (“PFE”) facilities that will serve the Project and other areas of the City. As a condition of development for the Project, Taylor Morrison of California, LLC (the “Developer”) is required to construct the PFE facilities identified in Exhibit A of the PFE Fee Credit Agreement (the “Agreement”) that is included as Attachment B to this report and will earn PFE fee credits accordingly. These PFE fee credits may be used to offset the Project’s PFE fee obligation pursuant to the City of Lincoln’s current PFE Nexus Study.

FINDINGS/ANALYSIS:

ENVIRONMENTAL REVIEW:

This Resolution is not subject to the California Environmental Quality Act (“CEQA”), as codified at Public Resources Code §§ 21000, et seq., and as further governed by 14 California Code

STAFF REPORT
391
of Regulations §§ 15000, et seq., because it is not a project as contemplated by 14 C.C.R. § 15378. Even if this Resolution were subject to CEQA, the City Council finds this Resolution exempt from the requirements of CEQA pursuant to 14 C.C.R. § 15061(b)(3), because there is no possibility it will have a significant effect on the environment.

LEVINE ACT COMPLIANCE:

The Levine Act requires a party (or the party’s agent(s)) to a proceeding before the City of Lincoln that involves any action or consideration to their contract, license, permit, or other entitlement for use, to disclose any campaign contribution made to City elected or appointed officer totaling more than $500 within the 12 months before the City decision.

This matter does not implicate the disclosure requirements of the Levine Act.

FISCAL IMPACT:

The Developer will be granted an initial PFE credit value of $9,718,628 for the Project, subject to final true-up in accordance with the terms of the Agreement. These earned PFE fee credits may be applied toward PFE fees for the Project that would otherwise be required to be paid at the time of building permit issuance, and may be transferred to another landowner or reimbursed to the Developer by the City at a future date subject to availability of PFE funds pursuant to the Agreement.

ATTACHMENTS:

Resolution_Esplanade_at_Turkey_Creek_PFE_Credit_Agreement.docx Esplanade PFE Credit Agreement.docx
392
Resolution 2026-XXX

Page 1 of 2 ends

RESOLUTION 2026-XXX

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF LINCOLN

AUTHORIZING THE CITY MANAGER TO EXECUTE A PUBLIC FACILITIES

ELEMENT FEE CREDIT AGREEMENT WITH TAYLOR MORRISON OF CALIFORNIA,

LLC FOR TRANSPORTATION, WASTEWATER, AND WATER PFE FACILITIES

ASSOCIATED WITH THE ESPLANADE PROJECT
WHEREAS, Taylor Morrison of California, LLC (the “Developer”) is developing the Esplanade project (the “Project”) that includes Public Facilities Element (“PFE”) Facilities that will serve the Project and other areas of the City; and WHEREAS, the Developer is required as a condition of development of the Project to construct, or cause to be constructed, certain transportation, wastewater, and water PFE facilities; and
WHEREAS, the Project will be required to pay PFE fees as a part of the building permit process; and
WHEREAS, the Developer will receive PFE fee credits for construction of PFE facilities that may offset the Project’s PFE fee obligation that would otherwise be collected upon issuance of building permits; and
WHEREAS, the initial PFE credit value awarded to the Developer for the construction of the transportation, wastewater, and water PFE facilities is $9,718,628; and WHEREAS, a final “true-up” of all actual costs associated with construction of the transportation, wastewater, and water PFE facilities will be performed following City acceptance of the PFE facilities to determine the final PFE credit value.

NOW THEREFORE BE IT RESOLVED:

Section 1. The City Council of the City of Lincoln authorizes the City Manager to execute a Public Facilities Element Fee Credit Agreement with Taylor Morrison of California, LLC for Transportation, Wastewater, and Water Facilities associated with the Esplanade Project.

PASSED AND ADOPTED this 28th day of July, 2026 by the following vote:

AYES: Councilmembers:

NOES: Councilmembers:

ABSENT: Councilmembers:

ABSTAIN: Councilmembers:
_________________________
393
Resolution 2026-XXX

Page 2 of 2 ends

Richard Pearl, Mayor
ATTEST:
_________________________
Hope Ithurburn, City Clerk
394

Page 1 ends

CITY OF LINCOLN

PUBLIC FACILITIES ELEMENT

FEE CREDIT AGREEMENT

ESPLANADE PROJECT WITHIN
THE VILLAGE 1 SPECIFIC PLAN AREA

TAYLOR MORRISON OF CALIFORNIA, LLC

TRANSPORTATION, WATER, AND WASTEWATER IMPROVEMENTS
This Public Facilities Element (“PFE”) Fee Credit Agreement (the “Agreement") is entered into by and between the City of Lincoln (hereinafter the “City”) and Taylor Morrison of California, a California limited liability company, and/or its successors in interest, (hereinafter the “Constructing Owner") as of the I__ day of ______, 2026 (the “Effective Date”).

RECITALS
WHEREAS, the City previously created a comprehensive program to generate funding from new development to construct necessary backbone infrastructure and community services facilities (the “PFE Fee Program”) pursuant to Chapter 18.99 of the Municipal Code and California Government Code Sections 66000 et seq. (“Mitigation Fee Act”); and
WHEREAS, on November 27, 2012, the City Council of City of Lincoln adopted the Village 1 Specific Plan. Certain projects within the Village 1 Specific Plan Area (the “Plan Area”) are required to construct PFE facilities and provisions for these projects to earn PFE Fee Credits exist per the City’s PFE Implementation Plan and Policies adopted on October 28, 2025 (the “PFE Policy”); and WHEREAS, on September 26, 2023, the City Council of City of Lincoln adopted Resolution 2023-180, approving the Village 1 Specific Plan Amendment which included infrastructure realignment and land use changes; and
WHEREAS, Constructing Owner is developing the Esplanade project located north of McBean Park Drive between Ferrari Ranch Road and Oak Tree Lane and within the Plan Area (the “Project”), including PFE facilities and improvements that will serve the Project and other areas of the City; and WHEREAS, the overall list of PFE facilities and improvements are identified in the most recently adopted version of the nexus analysis, including the authorized annual adjustments, approved by the City Council to support the administration of the PFE Fee Program (hereafter the “PFE Nexus Study”); and
WHEREAS, Constructing Owner is required, as a condition of development of the Project, or has otherwise agreed (with City’s approval), to construct or cause to be constructed the PFE facilities and improvements described in Exhibit A hereto, which are included within the improvement plan sets titled Ferrari Ranch Road Phase 1, dated June 11, 2020 and approved June 22, 2020, McBean Park Drive, dated July 22, 2020 and approved on July 23, 2020, Ferrari Ranch Road Phase II and Oak Tree Lane North, dated March 8, 2023 and approved on March 27, 2023, and McBean Park Drive Phases 2A, 2B & 2C, dated April 17, 2024 and approved on April 26, 2024 (hereinafter the “PFE Facilities"); and 395

Page 2 ends

WHEREAS, Municipal Code Section 18.99.040 and the PFE Policy allow for credits and reimbursements to the Constructing Owner that constructs specified PFE facilities and improvements as defined in the PFE Fee Program and as established in the PFE Nexus Study; and WHEREAS, City and Constructing Owner are the current parties to a Development Agreement dated October 27, 2020 (and, as may be amended, herein referred to as the “DA”), which contains provisions governing the terms for PFE Fee Credits pursuant to the PFE Policy, and which are not intended to be amended in any way by this Agreement; and WHEREAS, administration of the City’s PFE Fee Program will be the responsibility of the City Engineer or their designee (the “Administrator”); and
WHEREAS, City has agreed to allow Constructing Owner to execute a contract to design and construct the PFE Facilities; and
WHEREAS, Constructing Owner has entered into contracts with A. Teichert & Sons, Inc., Goodfellow Bros California, LLC, Lund Construction Co., and Marques General Engineering, Inc. for construction of the PFE Facilities (collectively, the “Construction Contracts"); and WHEREAS, the PFE Fee Program includes a Critical component and Non-Critical component as defined in the PFE Nexus Study; and
WHEREAS, City and Constructing Owner now desire to enter into an Agreement to provide for allowable credits and future reimbursements from the Transportation, Water, and Wastewater PFE accounts, as defined and described in the PFE Policy and the DA, by the City to Constructing Owner for certain costs of design and construction of the PFE Facilities (the “PFE Fee Credits”), which PFE Fee Credits may, at Constructing Owner’s discretion, be applied as credits at building permit against the PFE Fees on the terms set forth in this Agreement, reimbursed from the amount available for reimbursements from the PFE Fee Program, or transferred to a new owner with a written document approved in form and acknowledged by the City; and
WHEREAS, this Agreement will not apportion any PFE Fee Credits that Constructing Owner may elect to apply as PFE Fee Credits to any particular real property. Such apportionment shall be accomplished at Constructing Owner’s discretion to any portion or portions of the Constructing Owner’s Property as described herein.

NOW, THEREFORE, in consideration of the mutual promises contained herein, City and Constructing Owner agree as follows:

SECTION 1. DEFINITIONS
All terms not otherwise described herein shall have the meaning(s) described thereto in the PFE Policy and DA.

Page 3 ends

SECTION 4. BONDS
A. Constructing Owner has posted the following securities for the PFE Facilities in favor of the City in the amounts and forms acceptable to the City Attorney:

C. If security is furnished in the form of a bond or bonds, such bonds shall be executed by a corporate surety company authorized to transact surety business in the State of California.

Page 4 ends

Page 5 ends

Lincoln City CouncilJuly 28, 2026

Lincoln City Council
July 28, 2026