Los Alamitos City Council
June 20, 2023

City of Los Alamitos
Notes to the Basic Financial Statements (Continued)
For the Year Ended June 30, 2022
58 Note 10 – Other Post-Employment Benefit (OPEB) Plan (Continued) D. Actuarial Methods and Assumptions
The City’s total OPEB liability was measured as of June 30, 2022 and was determined by an actuarial valuation dated June 30, 2022, based on the following actuarial methods and assumptions:

Actuarial Cost Method Entry Age Normal
Actuarial Assumptions:

Discount Rate 3.54%
Inflation 2.50%
Salary Increases 2.75% per year
Investment Rate of Return 2.20%, net of expenses
Mortality Rate 2014 CalPERS Active Mortality for Miscellaneous Pre-Retirement Turnover According to the CalPERS Turnover rate table Healthcare Trend Rate 4.0% per year
The actuary applied section 3.7.7(c)4 Actuarial Standards of Practice No. 6, as revised, and determined ageadjusted rates are not necessary and therefore, the Implicit Rate Subsidy is not applicable in calculating the total projection of benefit payments.

E. Discount Rate
The discount rate used to measure the total OPEB liability was 3.54 percent. The discount rate is based on the Bond Buyer 20 Bond Index. The City does not participate in a trust fiduciary fund.

F. Changes in the Total OPEB Liability
The changes in the Total OPEB liability for the Plan are as follows:

Increase
(Decrease)

Total
OPEB
Liability/(Assets)
Balance at June 30, 2021 (valuation date 6/30/19) $ 6,694,357 Changes recognized over the measurement period:

Service Cost 345,491
Interest 144,055
Changes of assumptions (973,560)
Actual and expected experience difference 542,385
Benefit Payments (395,761)
Net Changes (337,390)
Balance at June 30, 2022 (measurement date 6/30/22) $ 6,356,967 G. Sensitivity of the Total OPEB Liability to Changes in the Discount Rate The following presents the Total OPEB liability of the City if it were calculated using a discount rate that is one percentage point lower or one percentage point higher than the current rate, for measurement period ended June 30, 2022:
1% Decrease
Current
Discount Rate 1% Increase
(2.54%) (3.54%) (4.54%)
$7,038,345 $6,356,967 $5,781,635

City of Los Alamitos
Notes to the Basic Financial Statements (Continued)
For the Year Ended June 30, 2022
59 Note 10 – Other Post-Employment Benefit (OPEB) Plan (Continued) H. Sensitivity of the Total OPEB Liability to Changes in the Health Care Cost Trend Rates The following presents the Total OPEB liability of the City if it were calculated using health care cost trend rates that are one percentage point lower or one percentage point higher than the current rate, for measurement period ended June 30, 2022:

Current Healthcare Cost
1% Decrease Trent Rates 1% Increase

3.00% 4.00% 5.00%
$5,879,754 $6,356,967 $6,925,807
I. OPEB Expense and Deferred Outflows/Inflows of Resources Related to OPEB For the fiscal year ended June 30, 2022, the City recognized OPEB expense of $677,562. At June 30, 2022, the City reported deferred outflows of resources and deferred inflows of resources related to OPEB from the following sources:

Deferred Outflows
of resources
Deferred Inflows
of resources
Change in assumptions $ 1,828,269 $ (865,386)
Difference between expected and
actual experience 482,120 (674,262)
$ 2,310,389 $ (1,539,648)
Amounts reported as deferred inflows of resources related to OPEB will be recognized as OPEB expense as follows:

Year
Ending
June 30 Amount
2022 $ 188,016
2023 188,016
2024 188,016
2025 188,016
2026 158,826
Thereafter (140,149)
Total $ 770,741
Note 11 – Joint Ventures
A. Orange County Fire Authority
In January 1995, the City of Los Alamitos entered into a joint powers agreement with 17 other cities within the County of Orange to create the Orange County Fire Authority (Authority). The purpose of the Authority is to provide for mutual fire protection, prevention and suppression services, and related and incidental services including, but not limited to emergency medical and transport services, as well as providing facilities and personnel for such services. The effective date of formation was March 1, 1995. Since the creation of the Authority, five additional cities have joined the Authority as members. The Authority’s governing board consists of one representative from each city and two from the County.

City of Los Alamitos
Notes to the Basic Financial Statements (Continued)
For the Year Ended June 30, 2022
60 Note 11 – Joint Ventures (Continued)
A. Orange County Fire Authority (Continued)
The operations of the Authority are funded with structural fire fees collected by the County through the property tax roll for the unincorporated area and on behalf of all member cities except for eight cities. The County pays all structural fire fees it collects to the Authority. The eight cities for which the County does not collect structural fire fees are considered “cash contract cities” and, accordingly, make cash contributions based on the Authority’s annual budget.

Upon dissolution of the Authority, all surplus money and property of the Authority will be conveyed or distributed to each member in proportion to all funds provided to the Authority by that member or by the County on behalf of that member during its membership. The City has a financial interest in the Authority; however, it does not have an equity interest. Also, the City does not have an ongoing financial responsibility. Financial statements of the Authority may be obtained from its office at Post Office Box 57115, Irvine, California 92619.

B. West Communications Financing Authority
The West Communications Financing Authority was established December 23, 1996, pursuant to a Joint Exercise of Powers Agreement by the Cities of Los Alamitos, Seal Beach and Cypress for the purpose of operating a public safety communications center.

The Board of Directors is comprised of three elected officials, one designated by each participating City. Each Director has one vote over budgeting and financial matters. The Authority is a public entity separate from the Cities and is not included in the financial statements of those entities.

Each City pays a contractual fee to the Authority which consists of personal costs, capital expenditures and reserves to fund accrued employee leave and equipment purchases. The contractual fee remains stable from year to year. In 2021-2022, the City of Los Alamitos paid $703,953 to the Authority. Financial information for the Authority may be obtained from the City of Cypress.

C. Integrated Law and Justice Agency for Orange County
In May 2006, the City of Los Alamitos entered into a joint powers agreement with 22 other agencies within the County of Orange to create the Integrated Law and Justice Agency for Orange County. The purpose of the Agency is to facilitate the integration and sharing of criminal justice information for the benefit of the lands and inhabitants within their respective boundaries. The Agency’s governing board consists of six Municipal Police Chiefs, each elected for a three-year term by the Orange County Chiefs & Sheriff’s Association. The operations of the Agency are funded by grant awards and annual budget appropriations from each member agency.

Upon dissolution of the Agency, all surplus money and property of the Agency will be conveyed or distributed to each member in proportion to all funds provided to the Agency by that member. The City has a financial interest in the Authority; however, it does not have an equity interest. Also, the City has an ongoing financial responsibility to the Agency for approximately $3,000 per year.

Financial information for this arrangement may be obtained from the City of Los Alamitos.

Note 12 – Self-Insurance Program
Effective July 1, 2016, the City rescinded its participation in the California Joint Power Insurance Authority (CJPIA) and joined the California State Association of Counties Excess Insurance Authority (EIA). Beginning July 1, 2016, excess insurance coverage for General Liability and Workers’ Compensation was provided through the EIA with self-insured retentions of $100,000 and $125,000 per occurrence for each respective program.

The EIA provides coverage up to $25 million per occurrence for General Liability and up to the statutory limit for Workers’ Compensation.

City of Los Alamitos
Notes to the Basic Financial Statements (Continued)
For the Year Ended June 30, 2022
61 Note 12 – Self-Insurance Program (Continued)
The City established a Self-Insurance Fund (an internal service fund) to account for and finance its uninsured risk of loss when it became a member of EIA for liability, master crime, and workers’ compensation coverage. All funds of the City participate in the program and make payments to the Self-Insurance Fund based on estimates of the amounts needed to pay prior and current year claims and to establish a reserve for catastrophe losses. The estimated claims liability of $222,973 reported at June 30, 2022, is based on the requirements of Governmental Accounting Standards Board Statement 10, which requires that a liability for claims be reported if information prior to the issuance of the financial statements indicates that it is probable that a liability has been incurred at the date of the financial statements and the amount of the loss can be reasonably estimated. The above amount includes an estimate for incurred but not reported claims.

During the last three fiscal years none of the above programs of protection have had settlements or judgments that exceeded the insured coverage amount. There have been no significant reductions in insured liability coverage from the prior year.

Changes in the reported liability for the last two fiscal years are as follows:

Claims and changes in estimates during
Claims payments during the fiscal year
Claims and changes in estimates during
Note 13 – Commitments and Contingencies
The City is subject to litigation arising in the normal course of business.

The City has received various state and federal funds for specific purposes that are subject to review and audit by the grantor agencies. Although such audits could generate expenditure disallowances under terms of the grants, it is believed that any required reimbursements will not be material.

The City’s operations may be affected by the recent and ongoing outbreak of COVID-19, which was declared a pandemic by the World Health Organization in March 2020. The ultimate disruption which may be caused by the outbreak is uncertain; however, possible effects may include, but are not limited to, a reduction in certain tax revenues and a decline in the value of investments, which could have an impact on the City’s financial position and operating results. There is significant uncertainty as to the severity and longevity of the outbreak and City management is in the process of evaluating the impact on the City and its financial statements.

Workers'
Compensation
General
Liability Total
Liability balance as of June 30, 2020 $ 59,868 $ 215,605 $ 275,473 the fiscal year ended June 30, 2021 198,587 (177,484) 21,103 ended June 30, 2021 (196,473) 50,560 (145,913)
Liability balance as of June 30, 2021 61,982 88,681 150,663 the fiscal year ended June 30, 2022 (27,848) (72,962) (100,810) Claims payments during the fiscal year
ended June 30, 2022 37,741 135,379 173,120
Liability balance as of June 30, 2022 $ 71,875 $ 151,098 $ 222,973

City of Los Alamitos
Notes to the Basic Financial Statements (Continued)
For the Year Ended June 30, 2022
62 Note 14 – Classification of Fund Balances
6 At June 30, 2022, fund balances are classified in the governmental funds as follows:

General
Fund
Nonmajor
Governmental
Funds Total
Nonspendable
Prepaid expenditures $ 2,659 $ - $ 2,659
Due from employees 1,531 - 1,531
Total Nonspendable 4,190 - 4,190
Restricted
Transportation - 1,099,189 1,099,189
Cable television - 73,947 73,947
Public safety - 323,343 323,343
Air quality - 123,361 123,361
Parks - 733,371 733,371
Total Restricted - 2,353,211 2,353,211
Committed
Capital projects 2,620 119 2,739
Total Committed 2,620 119 2,739
Assigned
Other POST-employment benefits 500,000 - 500,000
PERS reserves 3,400,000 - 3,400,000
Capital projects 295,979 243,462 539,441
Total Assigned 4,195,979 243,462 4,439,441
Unassigned 12,570,232 (114,182) 12,456,050
Totals $16,773,021 $ 2,482,610 $19,255,631
Note 15 – Restatement of Beginning Net Position/Fund Balance Governmental
Activities
Governmental
Funds
General Fund
Net position/fund balance at July 1, 2021,
as originally reported $ 8,168,084 $13,615,603
Adjustment for understatement of
unearned revenue. (1,015,926) (1,015,926)
Net position/fund Balance at July 1, 2021,
as restated $ 7,152,158 $12,599,677
Note 16 – Subsequent Events
Management has evaluated subsequent events through February 6, 2023 which is the date the financial statements were available to be issued, and has determined that there are no transactions that will have a significant impact on the City.

63 REQUIRED SUPPLEMENTARY

INFORMATION (UNAUDITED)

Actual Variance with
Original Final Amounts Final Budget
Fund balance, July 1, 2021 $ 12,599,677 12,599,677 $ 12,599,677 $ - $ Revenues (inflows):

Taxes 15,684,074 15,684,074 18,828,358 3,144,284
Licenses and permits 1,142,382 1,142,283 1,034,975 (107,308) Intergovernmental 20,200 20,200 263,721 243,521
Charges for services 631,924 631,924 904,437 272,513
Investment earnings (loss) 229,280 229,280 (684,765) (914,045) Fines and forfeitures 738,309 738,309 382,498 (355,811) Miscellaneous 68,000 68,000 40,826 (27,174)
Transfers in 375,000 375,000 375,000 -
Amount available for appropriations 18,889,169 18,889,070 21,145,050 2,255,980 Charges to appropriations (outflows):

General government:

City Council 66,895 66,895 70,021 (3,126)
City Manager / City Clerk 1,051,340 1,051,340 917,014 134,326 Administrative Services 725,906 725,906 662,261 63,645
City Attorney 176,000 176,000 210,871 (34,871)
Non-departmental 584,721 584,721 1,111,970 (527,249)
Public safety 7,394,611 7,394,611 6,617,305 777,306
Community development 1,329,924 1,329,924 1,292,094 37,830 Recreation and community services 1,775,322 1,775,322 1,911,542 (136,220) Public works 2,259,400 2,259,400 2,801,366 (541,966)
Capital outlay 1,264,615 1,264,615 73,762 1,190,853
Transfers out 1,303,500 1,303,500 1,303,500 -
Total charges to appropriations 17,932,234 17,932,234 16,971,706 960,528 Fund balance, June 30, 2022 13,556,612 $ 13,556,513 $ 16,773,021 $ 3,216,508 $

CITY OF LOS ALAMITOS
Required Supplementary Information
Budgetary Comparison Schedule - General Fund
For the Year Ended June 30, 2022
Budgeted Amounts
64

65 City of Los Alamitos
Required Supplementary Information (Continued) Notes to the Budgetary Comparison Schedule For the Year Ended June 30, 2022
Note 1 – Budgets and Budgetary Accounting Data
The City follows these procedures in establishing the budgetary data reflected in the financial statements:

1. The annual budget is adopted by the City Council and provides for the general operation of the City. The operating budget includes proposed expenditures and the means of financing them.

2. The City Council approves total budgeted appropriations and any amendments to appropriations throughout the year. This “appropriated budget” covers substantially all City expenditures. Actual expenditures may not exceed budgeted appropriations at the department level. The City’s fund structure includes the following departments: City Council, City Manager/City Clerk, Administrative Services, City Attorney, Public Safety, Community Development, Recreation and Community Services, and Public Works. The City Manager is authorized to transfer budgeted amounts between the accounts of any department. Budgets are controlled at the department level. Budget figures used in the financial statements are the final adjusted amounts, including any amendments to the budget during the fiscal year.

3. Encumbrance accounting, under which purchase orders, contracts and other commitments for the expenditure of monies are recorded to reserve that portion of the applicable appropriation, is employed as an extension of formal budgetary integration in the Governmental Fund types during the fiscal year. Unexpended appropriations of the governmental funds automatically lapse at the end of the fiscal year.

4. Budgets for the General, Special Revenue, Debt Service, Traffic Improvement Capital Projects Fund, Building Improvement Capital Project Fund, and Residential Street/Alley Capital Project Fund are adopted on a basis substantially consistent with accounting principles generally accepted in the United States of America (USGAAP). Accordingly, actual revenues and expenditures can be compared with related budgeted amounts without any significant reconciling items. No budgetary comparisons are presented for the proprietary funds, as the City is not legally required to adopt a budget for this type of fund.

5. Under Article XIIIB of the California Constitution (the Gann Spending Limitation Initiative), the City is restricted as to the amount of annual appropriations from proceeds of taxes, and if proceeds of taxes exceed allowed appropriations, the excess must either be refunded to the State Controller or returned to the taxpayers through revised tax rates or revised fee schedules, or an excess in one year may be offset against a deficit in the following year. For the fiscal year ended June 30, 2022, based on calculations by City management, proceeds of taxes did not exceed appropriations.

Note 2 – Excess of Expenditures over Appropriations
The following departments had expenditures that exceeded the adopted budget:

Budget Actual Variance
City Council $ 66,895 $ 70,021 $ (3,126)
City Attorney 176,000 210,871 (34,871)
Non-departmental 584,721 1,111,970 (527,249)
Recreation and community services 1,775,322 1,911,542 (136,220) Public works 2,259,400 2,801,366 (541,966)

June 30, 2021 1 June 30, 2020 1 June 30, 2019 1 June 30, 2018 1 June 30, 2017 1 Fiscal Year Fiscal Year Fiscal Year Fiscal Year Fiscal Year 2021-22 2020-21 2019-20 2018-19 2017-18
City's Proportion of the Net
Pension Liability/(Asset) 0.1740% 0.1791% 0.1662% 0.0953% 0.0920% City's Proportionate
share of the Net Pension
Liability/(Asset) $ 7,053,182 $ 10,333,777 $ 9,688,016 $ 8,999,874 $ 9,127,183 City's Covered payroll $ 1,802,686 $ 1,853,222 $ 1,883,036 $ 1,882,670 $ 2,067,777 City's Proportionate Share
of the Net Pension (Asset)
as a Percentage of its
covered payroll 391.3% 557.6% 514.5% 478.0% 441.4%
Plan's Proportionate Share
of the Fiduciary Net
Position as a Percentage of
the Total Pension Liability 79.4% 69.3% 70.4% 75.3% 73.3% June 30, 2016 1 June 30, 2015 1 June 30, 2014 1
Fiscal Year Fiscal Year Fiscal Year
2016-17 2015-16 2014-15
City's Proportion of the Net
Pension Liability/(Asset) 0.0922% 0.0901% 0.0726%
City's Proportionate
share of the Net Pension
Liability/(Asset) $ 7,975,904 $ 6,181,642 $ 4,518,604
City's Covered payroll $ 2,139,951 $ 2,067,219 $ 2,042,142 City's Proportionate Share
of the Net Pension (Asset)
as a Percentage of its
covered payroll 372.7% 299.0% 221.3%
Plan's Proportionate Share
of the Fiduciary Net
Position as a Percentage of
the Total Pension Liability 74.1% 78.4% 79.8%
1 Historical information is presented only for measurement periods for which GASB 68 is applicable. The Measurement date 2014 was the first year of implementation, therefore only eight years are presented.

CITY OF LOS ALAMITOS
Schedule of City's Proportionate Share of the Net Pension Liability and Related Ratios For the Year Ended June 30, 2022
Last Ten Fiscal Years
California Public Employees' Retirement System ("CalPERS") Miscellaneous Plan Required Supplementary Information (Continued)
66

June 30, 2021 1 June 30, 2020 1 June 30, 2019 1 June 30, 2018 1 June 30, 2017 1 Fiscal Year Fiscal Year Fiscal Year Fiscal Year Fiscal Year 2021-22 2020-21 2019-20 2018-19 2017-18
City's Proportion of the Net
Pension Liability/(Asset) 0.1643% 0.1695% 0.1710% 0.1047% 0.0980% City's Proportionate
share of the Net Pension
Liability/(Asset) $ 7,487,386 $ 11,805,982 $ 10,731,155 $ 9,853,739 $ 9,719,511 City's Covered payroll $ 2,184,348 $ 1,935,386 $ 2,287,551 $ 2,498,046 $ 2,655,464 City's Proportionate Share
of the Net Pension (Asset)
as a Percentage of its
covered payroll 342.8% 610.0% 469.1% 394.5% 366.0%
Plan's Proportionate Share
of the Fiduciary Net
Position as a Percentage of
the Total Pension Liability 82.4% 71.8% 73.1% 75.3% 73.3% June 30, 2016 1 June 30, 2015 1 June 30, 2014 1
Fiscal Year Fiscal Year Fiscal Year
2016-17 2015-16 2014-15
City's Proportion of the Net
Pension Liability/(Asset) 0.0965% 0.0922% 0.0891%
City's Proportionate
share of the Net Pension
Liability/(Asset) $ 8,351,809 $ 6,328,706 $ 5,542,493
City's Covered payroll $ 2,534,307 $ 2,402,592 $ 2,385,017 City's Proportionate Share
of the Net Pension (Asset)
as a Percentage of its
covered payroll 329.6% 263.4% 232.4%
Plan's Proportionate Share
of the Fiduciary Net
Position as a Percentage of
the Total Pension Liability 74.1% 78.4% 79.8%
1 Historical information is presented only for measurement periods for which GASB 68 is applicable. The Measurement date 2014 was the first year of implementation, therefore only eight years are presented.

CITY OF LOS ALAMITOS
Required Supplementary Information (Continued)
Schedule of City's Proportionate Share of the Net Pension Liability and Related Ratios For the Year Ended June 30, 2022
Last Ten Fiscal Years
California Public Employees' Retirement System ("CalPERS") Safety Plan 67

2021-22 2020-21 2019-20 2018-19 2017-18
Actuarially determined contribution 2 $ 902,971 1,043,161 $ 878,063 $ 706,647 $ 607,715 $ Contributions in relation to the actuarially determined contributions 2 $ (902,971) (1,043,161) $ (878,063) $ (706,647) $ (607,715) $ Contribution deficiency (excess) -$ - $ - $ - $ $ -
Covered payroll 2 $ 1,802,686 2,174,409 $ 1,853,222 $ 1,883,036 $ 1,882,670 $ Contributions as a percentage of covered employee payroll 48.0% 50.1% 47.4% 37.5% 32.3% 2016-17 2015-16 2014-15
Actuarially determined contribution 2 $ 478,168 575,534 $ 228,140 $ Contributions in relation to the actuarially determined contributions 2 $ (478,168) (575,534) $ (228,140) $
Contribution deficiency (excess) -$ - $ - $
Covered payroll 2 $ 2,139,951 2,067,777 $ 2,067,219 $
Contributions as a percentage of covered employee payroll 27.8% 22.3% 11.0% 2021-22 2020-21 2019-20 2018-19 2017-18
Actuarially determined contribution 2 $ 1,163,513 1,280,078 $ 1,075,926 $ 927,772 $ 847,090 $ Contributions in relation to the actuarially determined contributions 2 $ (1,163,513) (1,280,078) $ (1,075,926) $ (927,772) $ (847,090) $ Contribution deficiency (excess) -$ - $ - $ - $ $ -
Covered payroll 2 $ 2,184,348 2,103,050 $ 1,935,386 $ 2,287,551 $ 2,498,046 $ Contributions as a percentage of covered employee payroll 60.9% 53.3% 55.6% 40.6% 33.9% 2016-17 2015-16 2014-15
Actuarially determined contribution 2 $ 748,750 797,034 $ 605,370 $ Contributions in relation to the actuarially determined contributions 2 $ (748,750) (797,034) $ (605,370) $
Contribution deficiency (excess) -$ - $ - $
Covered payroll 2 $ 2,534,307 2,655,464 $ 2,402,592 $
Contributions as a percentage of covered employee payroll 30.0% 29.5% 25.2% 1 Historical information is presented only for measurement periods for which GASB 68 is applicable. The fiscal year 2014 was the first year of implementation, therefore only eight years are presented. 2 Covered Payroll represented above is based on pensionable earnings provided by the employer.

Notes to Schedule
None.

California Public Employees' Retirement System ("CalPERS") Miscellaneous Plan California Public Employees' Retirement System ("CalPERS") Safety Plan

CITY OF LOS ALAMITOS
Required Supplementary Information (Continued)
Schedule of City's Contributions - Pensions
For the Year Ended June 30, 2022
Last Ten Fiscal Years
68

For the Measurement Period: 2021-22 2020-21 2019-20 2018-19 2017-18 Total OPEB Liability
Service cost 345,491$ 333,552$ 192,736$ 175,452$ 170,756$ Interest on the total OPEB Liability 144,055 143,962 164,133 157,013 166,352 Actual and expected
experience difference 542,385 - (1,087,077) - -
Changes in assumptions (973,560) 31,397 2,824,825 100,644 - Changes in benefit terms - - - - -
Benefit payments (383,006) (395,761) (238,645) (237,974) (228,821) Net change in total OPEB liability (337,390) 125,905 1,855,972 195,135 108,287 Total OPEB liability - beginning 6,694,357 6,568,452 4,712,480 4,517,345 4,409,058 Total OPEB liability - ending (a) 6,356,967$ 6,694,357 $ 6,568,452 $ 4,712,480 $ 4,517,345 $ Fiduciary net position as a % of
total OPEB liability 1 0.00% 0.00% 0.00% 0.00% 0.00%
Covered-employee payroll 4,277,459$ 4,700,996$ 4,502,169$ 4,380,716$ 4,380,716$ Net OPEB liability as a
percentage of payroll 148.6% 142.4% 145.9% 107.6% 103.1% * 2018 is the first year of implementation, therefore only five years are available for the required 10-year schedule.
1 The City does not hold any assets in a qualifying irrevocable trust or equivalent avengement. As such, there is no fiduciary net position of the plan, and the total amount of the OPEB liability is reported.

CITY OF LOS ALAMITOS
Schedule of Changes in the Net OPEB Liability and Related Ratios For the Year Ended June 30, 2022
Required Supplementary Information (Continued)
Last Ten Fiscal Years
69

SUPPLEMENTARY INFORMATION
70

Community
Development Los Office
Block Alamitos of Traffic
Grant Measure M Television Safety
Cash and investments $ 574,752$ 89,930 $ 71,940 82,603$ Accounts receivable - - 4,407 1,269
Due from other governments - 49,588 - -
Restricted cash and investments with fiscal agent - - - - Total assets $ 624,340 89,930 $ 76,347 $ 83,872 $
Liabilities:

Accounts payable 204,112 $ 25,750$ $ 2,400 -$
Unearned revenues - - - -
Deposits payable - - - -
Total liabilities 25,750 204,112 2,400 -
Fund Balances:

Restricted - 598,590 73,947 83,872
Committed - - - -
Assigned - - - -
Unassigned - (114,182) - -
Total fund balances 598,590 (114,182) 73,947 83,872
Total liabilities, deferred inflows
and fund balances $ 624,340 89,930 $ 76,347 $ 83,872 $

CITY OF LOS ALAMITOS
Combining Balance Sheet
Nonmajor Governmental Funds
June 30, 2022
ASSETS

RESOURCES, AND FUND BALANCES

LIABILITIES, DEFERRED INFLOWS OF
Special Revenue Funds
71

Public State Law
Asset Safety Enforcement Air
Seizure Augmentation Service Quality
Cash and investments 34,179$ $ 15,399 188,848$ $ 123,361 Accounts receivable - - - -
Due from other governments - 13,601 - -
Restricted cash and investments with fiscal agent - - - - Total assets 34,179$ 29,000 $ 188,848 $ 123,361 $
Liabilities:

Accounts payable -$ -$ -$ -$
Unearned revenues - - - -
Deposits payable 12,556 - - -
Total liabilities 12,556 - - -
Fund Balances:

Restricted 21,623 188,848 29,000 123,361
Committed - - - -
Assigned - - - -
Unassigned - - - -
Total fund balances 21,623 29,000 188,848 123,361
Total liabilities, deferred inflows
and fund balances 34,179$ 29,000 $ 188,848 $ 123,361 $

CITY OF LOS ALAMITOS
Combining Balance Sheet (Continued)
Nonmajor Governmental Funds
June 30, 2022
Special Revenue Funds
ASSETS

LIABILITIES, DEFERRED INFLOWS OF

RESOURCES, AND FUND BALANCES
72

Special
Revenue
Funds
State Residential
Gas Park Building Streets/
Tax Development Improvement Alleys
Cash and investments $ 235,797 $ 733,371 $ 233,598 $ 6,804 Accounts receivable - - - -
Due from other governments 4,617 - - -
Restricted cash and investments with fiscal agent - - - - Total assets $ 733,371 240,414 $ 233,598 $ 6,804 $
Liabilities:

Accounts payable 14,798 $ -$ $ 195 -$
Unearned revenues - - - -
Deposits payable - - - -
Total liabilities - 14,798 - 195
Fund Balances:

Restricted 225,616 733,371 - -
Committed - - - -
Assigned - - 233,403 6,804
Unassigned - - - -
Total fund balances 733,371 225,616 233,403 6,804
Total liabilities, deferred inflows
and fund balances $ 733,371 240,414 $ 233,598 $ 6,804 $ Capital Projects Funds

CITY OF LOS ALAMITOS
Combining Balance Sheet (Continued)
Nonmajor Governmental Funds
June 30, 2022
ASSETS

LIABILITIES, DEFERRED INFLOWS OF

RESOURCES, AND FUND BALANCES
73

Debt
Service
Fund
Total
Nonmajor
Traffic Capital Debt Governmental
Improvement Outlay Service Funds
Cash and investments $ 411,762 119$ $ 2,805,469 3,006 $ Accounts receivable - - - 5,676
Due from other governments - - - 67,806
Restricted cash and investments with fiscal agent - - 249 249 Total assets $ 119 411,762 $ 3,255 $ 2,879,200 $
Liabilities:

Accounts payable -$ -$ -$ $ 247,255
Unearned revenues 136,779 - - 136,779
Deposits payable - - - 12,556
Total liabilities - 136,779 - 396,590
Fund Balances:

Restricted 274,983 - - 2,353,211
Committed - 119 - 119
Assigned - - 3,255 243,462
Unassigned - - (114,182) -
Total fund balances 119 274,983 3,255 2,482,610
Total liabilities, deferred inflows
and fund balances $ 119 411,762 $ 3,255 $ 2,879,200 $

CITY OF LOS ALAMITOS
Combining Balance Sheet (Continued)
Nonmajor Governmental Funds
June 30, 2022
Capital Projects Funds
ASSETS

LIABILITIES, DEFERRED INFLOWS OF

RESOURCES, AND FUND BALANCES
74

Community
Development Los Office
Block Alamitos of Traffic
Grant Measure M Television Safety
REVENUES:

Taxes -$ -$ 18,438 $ -$
Intergovernmental 214,046 - - -
Charges for services - - - -
Investment earnings 342 4,052 541 602
Fines and forfeitures - - - 18,214
Program revenues - 284,090 - -
Miscellaneous - - - -
Total revenues 288,142 214,388 18,979 18,816
EXPENDITURES:

Current:

General government - - 20,580 -
Public works - - - -
Capital outlay 318,120 197,730 - -
Debt service:

Principal - - - -
Interest and fiscal charges - - - -
Total expenditures 197,730 318,120 20,580 -

REVENUES OVER
(UNDER) EXPENDITURES 90,412 (103,732) (1,601) 18,816
OTHER FINANCING SOURCES (USES):

Transfers in - - - -
Transfers out - - - (5,000)
Total other financing sources (uses) - - - (5,000)
CHANGE IN FUND BALANCES 90,412 (103,732) (1,601) 13,816 Fund balances (deficits), beginning of year (10,450) 508,178 75,548 70,056 Fund balances (deficits), end of year (114,182) $ 598,590 $ 73,947 $ 83,872 $ Nonmajor Governmental Funds
For the Year Ended June 30, 2022
Combining Statement of Revenues, Expenditures and Changes in Fund Balances

CITY OF LOS ALAMITOS
Special Revenue Funds
75

Public State Law
Asset Safety Enforcement Air
Seizure Augmentation Service Quality
REVENUES:

Taxes -$ 125,711 $ -$ -$
Intergovernmental - - 184,778 10,817
Charges for services - - - -
Investment earnings 415 387 1,801 864
Fines and forfeitures - - - -
Program revenues - - - -
Miscellaneous - 448 - -
Total revenues 126,098 863 186,579 11,681
EXPENDITURES:

Current:

General government - - - -
Public works - - - -
Capital outlay - - - -
Debt service:

Principal - - - -
Interest and fiscal charges - - - -
Total expenditures - - - -

REVENUES OVER
(UNDER) EXPENDITURES 126,098 863 186,579 11,681
OTHER FINANCING SOURCES (USES):

Transfers in - - - -
Transfers out - (140,000) (110,000) -
Total other financing sources (uses) - (140,000) (110,000) - CHANGE IN FUND BALANCES 863 16,098 46,579 11,681
Fund balances (deficits), beginning of year 12,902 20,760 142,269 111,680 Fund balances (deficits), end of year 21,623$ 29,000 $ 188,848 $ 123,361 $

CITY OF LOS ALAMITOS
Combining Statement of Revenues, Expenditures and Changes in Fund Balances Nonmajor Governmental Funds
For the Year Ended June 30, 2022
Special Revenue Funds
76

Special
Revenue
Funds
State Residential
Gas Park Building Streets/
Tax Development Improvement Alleys
REVENUES:

Taxes 514,172 $ -$ -$ $ -
Intergovernmental - 26,134 - -
Charges for services - - - -
Investment earnings 1,644 5,268 449 50
Fines and forfeitures - - - -
Program revenues - - - -
Miscellaneous - - - -
Total revenues 31,402 515,816 449 50
EXPENDITURES:

Current:

General government - - - -
Public works 148,648 - - -
Capital outlay 257,731 - 109,188 -
Debt service:

Principal - - - -
Interest and fiscal charges - - - -
Total expenditures - 406,379 - 109,188

REVENUES OVER
(UNDER) EXPENDITURES 31,402 109,437 (108,739) 50
OTHER FINANCING SOURCES (USES):

Transfers in - - 240,000 -
Transfers out - (120,000) - -
Total other financing sources (uses) - (120,000) - 240,000 CHANGE IN FUND BALANCES 31,402 (10,563) 131,261 50
Fund balances (deficits), beginning of year 701,969 236,179 102,142 6,754 Fund balances (deficits), end of year 225,616 $ 733,371 $ 233,403 $ 6,804 $ Capital Projects Funds

CITY OF LOS ALAMITOS
Combining Statement of Revenues, Expenditures and Changes in Fund Balances Nonmajor Governmental Funds
For the Year Ended June 30, 2022
77

Debt
Service
Fund
Total
Nonmajor
Traffic Capital Debt Governmental
Improvement Outlay Service Funds
REVENUES:

Taxes -$ -$ -$ 658,321 $
Intergovernmental - - - 435,775
Charges for services 156 - - 156
Investment earnings 3,050 1 - 19,466
Fines and forfeitures - - - 18,214
Program revenues - - - 284,090
Miscellaneous - - - 448
Total revenues 1 3,206 - 1,416,470
EXPENDITURES:

Current:

General government - - - 20,580
Public works 1,598 - - 150,246
Capital outlay - - - 882,769
Debt service:

Principal - - 80,000 80,000
Interest and fiscal charges - - 130,494 130,494
Total expenditures - 1,598 1,264,089 210,494

REVENUES OVER
(UNDER) EXPENDITURES 1 1,608 (210,494) 152,381
OTHER FINANCING SOURCES (USES):

Transfers in - - 213,500 453,500
Transfers out - - (375,000) -
Total other financing sources (uses) - - 78,500 213,500 CHANGE IN FUND BALANCES 1 3,006 1,608 230,881
Fund balances (deficits), beginning of year 118 273,375 249 2,251,729 Fund balances (deficits), end of year 274,983 $ 119 $ 3,255 $ 2,482,610 $ Capital Projects Funds

CITY OF LOS ALAMITOS
Combining Statement of Revenues, Expenditures and Changes in Fund Balances Nonmajor Governmental Funds
For the Year Ended June 30, 2022
78

Budgeted
Amounts Actual Variance with
Final Amounts Final Budget
Fund balance (deficit), July 1, 2021 $ (10,450) (10,450) $ - $ Revenues (inflows):

Intergovernmental 291,000 214,046 (76,954)
Investment earnings - 342 342
Amount available for appropriations 214,388 291,000 (76,612) Charges to appropriations (outflows):

Capital outlay 291,000 318,120 (27,120)
Total charges to appropriations 291,000 318,120 (27,120) Fund balance (deficit), June 30, 2022 (10,450) $ (114,182) $ (103,732) $

CITY OF LOS ALAMITOS
Schedule of Revenues, Expenditures, and Changes in Fund Balances - Budget and Actual Community Development Block Grant Special Revenue Fund
For the Year Ended June 30, 2022
79

Budgeted
Amounts Actual Variance with
Final Amounts Final Budget
Fund balance, July 1, 2021 $ 508,178 508,178 $ - $
Revenues (inflows):

Investment earnings 2,500 4,052 1,552
Program revenues 219,988 284,090 64,102
Amount available for appropriations 222,488 288,142 65,654 Charges to appropriations (outflows):

Capital outlay 466,056 197,730 268,326
Total charges to appropriations 466,056 197,730 268,326 Fund balance, June 30, 2022 264,610 $ 598,590 $ 333,980 $

CITY OF LOS ALAMITOS
Schedule of Revenues, Expenditures, and Changes in Fund Balances - Budget and Actual Measure M Special Revenue Fund
For the Year Ended June 30, 2022
80

Budgeted
Amounts Actual Variance with
Final Amounts Final Budget
Fund balance, July 1, 2021 $ 75,548 75,548 $ - $
Revenues (inflows):

Taxes 24,900 18,438 (6,462)
Investment earnings 1,300 541 (759)
Amount available for appropriations 18,979 26,200 (7,221) Charges to appropriations (outflows):

General government 45,990 20,580 25,410
Total charges to appropriations 20,580 45,990 25,410
Fund balance, June 30, 2022 55,758 $ 73,947 $ 18,189 $

CITY OF LOS ALAMITOS
Schedule of Revenues, Expenditures, and Changes in Fund Balances - Budget and Actual Los Alamitos Television Special Revenue Fund
For the Year Ended June 30, 2022
81

Budgeted
Amounts Actual Variance with
Final Amounts Final Budget
Fund balance, July 1, 2021 $ 70,056 70,056 $ - $
Revenues (inflows):

Investment earnings 1,000 602 (398)
Fines and forfeitures 15,000 18,214 3,214
Amount available for appropriations 18,816 16,000 2,816 Charges to appropriations (outflows):

Transfers out 5,000 5,000 -
Total charges to appropriations 5,000 5,000 -
Fund balance, June 30, 2022 81,056 $ 83,872 $ 2,816 $

CITY OF LOS ALAMITOS
Schedule of Revenues, Expenditures, and Changes in Fund Balances - Budget and Actual Office of Traffic Safety Special Revenue Fund
For the Year Ended June 30, 2022
82

Budgeted
Amounts Actual Variance with
Final Amounts Final Budget
Fund balance, July 1, 2021 $ 20,760 20,760 $ - $
Revenues (inflows):

Investment earnings 500 415 (85)
Miscellaneous - 448 448
Amount available for appropriations 863 500 363
Fund balance, June 30, 2022 21,260 $ 21,623 $ 363 $

CITY OF LOS ALAMITOS
Schedule of Revenues, Expenditures, and Changes in Fund Balances - Budget and Actual Asset Seizure Special Revenue Fund
For the Year Ended June 30, 2022
83

Budgeted
Amounts Actual Variance with
Final Amounts Final Budget
Fund balance, July 1, 2021 $ 12,902 12,902 $ - $
Revenues (inflows):

Taxes 110,783 125,711 14,928
Investment earnings 300 387 87
Amount available for appropriations 126,098 111,083 15,015 Charges to appropriations (outflows):

Transfers out 110,000 110,000 -
Total charges to appropriations 110,000 110,000 -
Fund balance, June 30, 2022 13,985 $ 29,000 $ 15,015 $

CITY OF LOS ALAMITOS
Schedule of Revenues, Expenditures, and Changes in Fund Balances - Budget and Actual Public Safety Augmentation Special Revenue Fund
For the Year Ended June 30, 2022
84

Budgeted
Amounts Actual Variance with
Final Amounts Final Budget
Fund balance, July 1, 2021 $ 142,269 142,269 $ - $
Revenues (inflows):

Intergovernmental 160,000 184,778 24,778
Investment earnings 2,500 1,801 (699)
Amount available for appropriations 186,579 162,500 24,079 Charges to appropriations (outflows):

Transfers out 140,000 140,000 -
Total charges to appropriations 140,000 140,000 -
Fund balance, June 30, 2022 164,769 $ 188,848 $ 24,079 $

CITY OF LOS ALAMITOS
Schedule of Revenues, Expenditures, and Changes in Fund Balances - Budget and Actual State Law Enforcement Service Special Revenue Fund
For the Year Ended June 30, 2022
85

Budgeted
Amounts Actual Variance with
Final Amounts Final Budget
Fund balance, July 1, 2021 $ 111,680 111,680 $ - $
Revenues (inflows):

Intergovernmental 15,000 10,817 (4,183)
Investment earnings 15,000 864 (14,136)
Amount available for appropriations 11,681 30,000 (18,319) Charges to appropriations (outflows):

Public works 61,865 - 61,865
Total charges to appropriations - 61,865 61,865
Fund balance, June 30, 2022 $ 123,361 79,815 $ 43,546 $

CITY OF LOS ALAMITOS
Schedule of Revenues, Expenditures, and Changes in Fund Balances - Budget and Actual Air Quality Special Revenue Fund
For the Year Ended June 30, 2022
86

Budgeted
Amounts Actual Variance with
Final Amounts Final Budget
Fund balance, July 1, 2021 $ 236,179 236,179 $ - $
Revenues (inflows):

Taxes 507,531 514,172 6,641
Investment earnings 6,000 1,644 (4,356)
Amount available for appropriations 515,816 513,531 2,285 Charges to appropriations (outflows):

Public works - 148,648 (148,648)
Capital outlay 641,067 257,731 383,336
Transfers out 120,000 12,000 (108,000)
Total charges to appropriations 653,067 526,379 126,688 Fund balance, June 30, 2022 96,643 $ 225,616 $ 128,973 $

CITY OF LOS ALAMITOS
Schedule of Revenues, Expenditures, and Changes in Fund Balances - Budget and Actual State Gas Tax Special Revenue Fund
For the Year Ended June 30, 2022
87

Budgeted
Amounts Actual Variance with
Final Amounts Final Budget
Fund balance, July 1, 2021 $ 701,969 701,969 $ - $
Revenues (inflows):

Intergovernmental - 26,134 26,134
Investment earnings 8,600 5,268 (3,332)
Amount available for appropriations 31,402 8,600 22,802 Fund balance, June 30, 2022 710,569 $ 733,371 $ 22,802 $

CITY OF LOS ALAMITOS
Schedule of Revenues, Expenditures, and Changes in Fund Balances - Budget and Actual Park Development Capital Project Fund
For the Year Ended June 30, 2022
88

Budgeted
Amounts Actual Variance with
Final Amounts Final Budget
Fund balance, July 1, 2021 $ 102,142 102,142 $ - $
Revenues (inflows):

Investment earnings 2,900 449 (2,451)
Transfers in 240,000 240,000 -
Amount available for appropriations 240,449 242,900 (2,451) Charges to appropriations (outflows):

Capital outlay 227,000 109,188 117,812
Total charges to appropriations 109,188 227,000 117,812 Fund balance, June 30, 2022 118,042 $ 233,403 $ 115,361 $

CITY OF LOS ALAMITOS
Schedule of Revenues, Expenditures, and Changes in Fund Balances - Budget and Actual Building Improvement Capital Project Fund
For the Year Ended June 30, 2022
89

Budgeted
Amounts Actual Variance with
Final Amounts Final Budget
Fund balance, July 1, 2021 $ 6,754 6,754 $ - $
Revenues (inflows):

Investment earnings 100 50 (50)
Amount available for appropriations 100 50 (50)
Fund balance, June 30, 2022 6,854 $ 6,804 $ (50) $

CITY OF LOS ALAMITOS
Schedule of Revenues, Expenditures, and Changes in Fund Balances - Budget and Actual Residential Streets/Alleys Capital Project Fund
For the Year Ended June 30, 2022
90

Budgeted
Amounts Actual Variance with
Final Amounts Final Budget
Fund balance, July 1, 2021 $ 273,375 273,375 $ - $
Revenues (inflows):

Charges for services 15,000 156 (14,844)
Investment earnings 2,500 3,050 550
Amount available for appropriations 17,500 3,206 (14,294) Charges to appropriations (outflows):

Public works - 1,598 (1,598)
Total charges to appropriations - 1,598 (1,598)
Fund balance, June 30, 2022 290,875 $ 274,983 $ (15,892) $

CITY OF LOS ALAMITOS
Schedule of Revenues, Expenditures, and Changes in Fund Balances - Budget and Actual Traffic Improvement Capital Project Fund
For the Year Ended June 30, 2022
91

Budgeted
Amounts Actual Variance with
Final Amounts Final Budget
Fund balance, July 1, 2021 $ 249 249 $ - $
Revenues (inflows):

Investment earnings 200 - (200)
Transfers in 213,500 213,500 -
Amount available for appropriations 213,500 213,700 (200) Charges to appropriations (outflows):

Debt service:

Principal 80,000 80,000 -
Interest and fiscal charges 133,594 130,494 3,100
Total charges to appropriations 210,494 213,594 3,100
Fund balance, June 30, 2022 355 $ 3,255 $ 2,900 $

CITY OF LOS ALAMITOS
Schedule of Revenues, Expenditures, and Changes in Fund Balances - Budget and Actual Debt Service Fund
For the Year Ended June 30, 2022
92

Police
Technology Capital
Garage Replacement Expenditures
ASSETS
Current assets:

Cash and investments 585,731 $ 397,083 $ 164,927 $
Accounts receivable - - -
Total current assets 397,083 585,731 164,927
Noncurrent assets:

Capital assets - net of accumulated depreciation 8,382 370,666 - Total noncurrent assets 8,382 370,666 -
Total assets 405,465 956,397 164,927

LIABILITIES
Current liabilities:

Accounts payable 19,512 70,911 3,294
Accrued interest 1,279 - -
Accrued claims and judgements - - -
Capital leases - 12,967 -
Total current liabilities 70,911 33,758 3,294
Long-term liabilities:

Accrued claims and judgements - - -
Capital leases - 49,271 -
Total long-term liabilities - 49,271 -
Total liabilities 70,911 83,029 3,294

NET POSITION
Net investment in capital assets 308,428 8,382 -
Unrestricted 326,172 564,940 161,633
Total net position $ 334,554 873,368 $ 161,633 $

CITY OF LOS ALAMITOS
Combining Statement of Net Position
All Internal Service Funds
June 30, 2022
93

Facilities,
Streets, Parks, Selfand Pool Capital Insurance
Expenditures Trust Total
ASSETS
Current assets:

Cash and investments 293,558 $ 667,948 $ 2,109,247 $
Accounts receivable - 12,102 12,102
Total current assets 680,050 293,558 2,121,349
Noncurrent assets:

Capital assets - net of accumulated depreciation - 339,997 719,045 Total noncurrent assets - 339,997 719,045
Total assets 680,050 633,555 2,840,394

LIABILITIES
Current liabilities:

Accounts payable 634 26,066 120,417
Accrued interest - - 1,279
Accrued claims and judgements - 71,875 71,875
Capital leases - - 12,967
Total current liabilities 97,941 634 206,538
Long-term liabilities:

Accrued claims and judgements - 151,098 151,098
Capital leases - - 49,271
Total long-term liabilities - 151,098 200,369
Total liabilities 249,039 634 406,907

NET POSITION
Net investment in capital assets 339,997 - 656,807
Unrestricted 431,011 292,924 1,776,680
Total net position $ 431,011 632,921 $ 2,433,487 $

CITY OF LOS ALAMITOS
Combining Statement of Net Position
All Internal Service Funds
June 30, 2022
94

Police
Technology Capital
Garage Replacement Expenditures
OPERATING REVENUES:

Charges for services:

Garage 316,840 $ - $ $ -
Police capital - - 40,000
Technology replacement - 190,000 -
Miscellaneous - - -
Total operating revenues 190,000 316,840 40,000
OPERATING EXPENSES:

Supplies and materials 101,553 181,698 56,969
Outside services 39,645 130,328 -
Claims expense - - -
Depreciation 8,380 89,726 -
Total operating expenses 320,406 230,924 56,969
OPERATING INCOME (130,406) 85,916 (16,969)
NON-OPERATING REVENUES (EXPENSES):

Interest expense (8,343) - -
Total non-operating revenues (expenses) - (8,343) -
INCOME BEFORE TRANSFERS 77,573 (130,406) (16,969)
Transfers in - 190,000 -
Total transfers - 190,000 -
Change in net position 77,573 59,594 (16,969)
Net position, beginning of year 795,795 274,960 178,602 Net position, end of year 873,368 $ 334,554 $ 161,633 $

CITY OF LOS ALAMITOS
Combining Statement of Revenues, Expenses, and Changes in Net Position All Internal Service Funds
For the year ended June 30, 2022
95

Facilities,
Streets, Parks, Selfand Pool Capital Insurance
Expenditures Trust Total
OPERATING REVENUES:

Charges for services:

Garage - $ - $ 316,840 $
Police capital - - 40,000
Technology replacement - - 190,000
Miscellaneous - 41,940 41,940
Total operating revenues 41,940 - 588,780
OPERATING EXPENSES:

Supplies and materials - - 340,220
Outside services 544 - 170,517
Claims expense - 563,308 563,308
Depreciation 7,340 - 105,446
Total operating expenses 563,308 7,884 1,179,491
OPERATING INCOME (521,368) (7,884) (590,711)
NON-OPERATING REVENUES (EXPENSES):

Interest expense - - (8,343)
Total non-operating revenues (expenses) - - (8,343)
INCOME BEFORE TRANSFERS (521,368) (7,884) (599,054)
Transfers in - 660,000 850,000
Total transfers 660,000 - 850,000
Change in net position 138,632 (7,884) 250,946
Net position, beginning of year 640,805 292,379 2,182,541 Net position, end of year 632,921 $ 431,011 $ 2,433,487 $

CITY OF LOS ALAMITOS
Combining Statement of Revenues, Expenses, and Changes in Net Position All Internal Service Funds
For the year ended June 30, 2022
96

Police
Technology Capital
Garage Replacement Expenditures
CASH FLOWS FROM OPERATING ACTIVITIES:

Receipts from interfund charges for garage services 316,840 $ -$ -$ Receipts from interfund charges for police capital services - - 40,000 Receipts from interfund charges for technology replacement services - 190,000 - Payments to suppliers and service providers (134,854) (244,969) (53,675) Cash received from (payments to) others - - -
Net cash provided (used by) operating activities (54,969) 181,986 (13,675) CASH FLOWS FROM NON-CAPITAL FINANCING ACTIVITIES:

Transfers in - - 190,000
Net cash provided (used by) non-capital financing activities - - 190,000 CASH FLOWS FROM CAPITAL AND RELATED FINANCING ACTIVITIES:

Acquisition and construction of capital assets (305,559) - - Principal paid on capital debt (5,570) - -
Interest paid on capital debt - (8,572) -
Net cash provided (used by) capital and related financing activities - (319,701) - Net increase (decrease) in cash and cash equivalents (137,715) 135,031 (13,675) Cash and equivalents, beginning of year 262,052 723,446 178,602 Cash and equivalents, end of year $ 397,083 585,731 $ 164,927 $

RECONCILIATION OF OPERATING INCOME (LOSS) TO
NET CASH (USED BY) OPERATING ACTIVITIES:

Operating income (loss) 85,916 $ (130,406) $ (16,969) $ Adjustments to reconcile operating income (loss)
to net cash provided (used) by operating activities:

Depreciation 89,726 8,380 -
Changes in operating assets and liabilities:
(Increase) decrease in accounts receivable - - -
Increase (decrease) in accounts payable 6,344 67,057 3,294 Increase (decrease) in claims and judgements - - -
Total adjustments 96,070 75,437 3,294
Net cash provided (used) by operating activities $ (54,969) 181,986 $ (13,675) $

CITY OF LOS ALAMITOS
Combining Statement of Cash Flows
All Internal Service Funds
For the year ended June 30, 2022
97

Facilities,
Streets, Parks, Selfand Pool Capital Insurance
Expenditures Trust Total
CASH FLOWS FROM OPERATING ACTIVITIES:

Receipts from interfund charges for garage services - $ -$ 316,840 $ Receipts from interfund charges for police capital services - - 40,000 Receipts from interfund charges for technology replacement services - - 190,000 Payments to suppliers and service providers (502,007) - (935,505) Cash received from (payments to) others 41,940 - 41,940 Net cash provided (used by) operating activities (460,067) - (346,725) CASH FLOWS FROM NON-CAPITAL FINANCING ACTIVITIES:

Transfers in - 660,000 850,000
Net cash provided (used by) non-capital financing activities 660,000 - 850,000 CASH FLOWS FROM CAPITAL AND RELATED FINANCING ACTIVITIES:

Acquisition and construction of capital assets - - (305,559) Principal paid on capital debt - - (5,570)
Interest paid on capital debt - - (8,572)
Net cash provided (used by) capital and related financing activities - - (319,701) Net increase (decrease) in cash and cash equivalents - 199,933 183,574 Cash and equivalents, beginning of year 468,015 293,558 1,925,673 Cash and equivalents, end of year $ 667,948 293,558 $ 2,109,247 $

RECONCILIATION OF OPERATING INCOME (LOSS) TO
NET CASH (USED BY) OPERATING ACTIVITIES:

Operating income (loss) (7,884) $ (521,368) $ (590,711) $ Adjustments to reconcile operating income (loss)
to net cash provided (used) by operating activities:

Depreciation 7,340 - 105,446
Changes in operating assets and liabilities:
(Increase) decrease in accounts receivable - (4,146) (4,146) Increase (decrease) in accounts payable 544 (6,863) 70,376 Increase (decrease) in claims and judgements - 72,310 72,310 Total adjustments 7,884 61,301 243,986
Net cash provided (used) by operating activities $ (460,067) - $ (346,725) $

CITY OF LOS ALAMITOS
Combining Statement of Cash Flows
All Internal Service Funds
For the year ended June 30, 2022
98

STATISTICAL SECTION
99

100

STATISTICAL SECTION
This part of the City of Los Alamitos’s Annual Comprehensive Financial Report presents detailed information as a context for understanding what the information in the financial statements, note disclosures, and required supplementary information say about the government’s overall financial health.

CONTENTS:

Page(s)
Financial Trends: these schedules contain trend information to help the reader understands how the City’s financial performance and well-being has changed over time .................................................................................................. 101 Revenue Capacity: these schedules contain trend information to help the reader assesses the factors affecting the City’s most significant revenue source, property tax .................................................................................................................................... 108 Debt Capacity: these schedules present information to help the reader assesses the affordability of the City’s current levels of outstanding debt and the City’s ability to issue additional debt in the future ................................. 115 Demographic and Economic Information: these schedules offer demographic and economic indicators to help the reader understand the environment within which the City’s financial activities take place .............................................................................. 118 Operating Information: these schedules contain service and infrastructure data to help the reader understand how the information in the City’s financial report relates to the services the City provides and the activities it performs ................................ 120

2013 2014 2015* 2016 2017
Governmental activities
Net investment in capital assets $ 13,138 $ 13,585 $ 13,519 $ 12,658 $ 14,156 Restricted 841 878 713 1,334 764
Unrestricted 8,034 8,393 (4,126) (3,828) (5,506)
Total governmental activities net position $ 22,013 $ 22,856 $ 10,106 $ 10,164 9,414 2018 2019 2020 2021 2022
Governmental activities
Net investment in capital assets $ 15,281 15,315 15,776 15,623 16,545 Restricted 761 1,350 1,453 2,153 2,353
Unrestricted (10,679) (10,746) (11,287) (9,608) (5,197) Total governmental activities net position $ 5,363 5,919 5,942 8,168 13,701 Source: City of Los Alamitos, Finance Department
* In Fiscal Year 2014-15 the City implemented GASB Statement No. 68, which resulted in a $12.8 million decrease to the City's net position in relation to accounting for the City's net pension liability and related deferrals.
** In Fiscal Year 2017-18 the City implemented GASB Statement No. 75, which resulted in a $3.6 million decrease to the City's net position in relation to accounting for the City's total OPEB liability.

CITY OF LOS ALAMITOS
Net Position by Component
Last Ten Fiscal Years
(accrual basis of accounting)
(amounts expressed in thousands)
(15)
(10)
(5)
‐
5 10
15 20
2013 2014 2015 2016 2017 2018 2019 2020 2021 2022
Millions
Net investment in capital assets Restricted Unrestricted 101

2013 2014 2015 2016 2017
Expenses
Governmental activities:

General government $ 1,377 $ 2,223 $ 2,646 $ 2,976 2,830 Public safety 5,393 5,691 5,463 5,732 6,922
Community development 745 843 714 685 775
Recreation and community services 1,957 1,700 1,772 1,834 1,783 Public works 2,709 2,839 2,592 2,339 2,306
Interest and fiscal charges 168 140 138 302 148
Total governmental activites expenses 12,349 13,436 13,325 13,868 14,764 Program Revenues
Governmental activities:

Charges for services
General government - 385 205 225 272
Public safety 637 735 752 808 825
Community development 435 113 141 80 100
Recreation and community services 1,295 1,242 1,301 1,225 1,087 Public works - 18 2 139 -
Operating grants 119 323 293 398 453
Capital grants and contributions 349 1,739 629 530 369
Total governmental activites program revenues 2,835 4,555 3,323 3,405 3,106 Net (expense)/revenue
Governmental activities (9,514) (8,881) (10,002) (10,463) (11,658) General Revenues and Other Changes in Net Position
Governmental activities:

Taxes
Property 3,734 2,733 2,954 3,118 3,603
Utility users tax 2,160 2,188 2,210 2,092 2,037
Transient occupancy 104 113 132 156 159
Sales 2,117 2,836 3,064 3,357 3,160
Franchise 653 689 712 709 669
Business license 694 551 563 566 609
Other 284 334 348 251 339
9,746 9,444 9,983 10,249 10,576
Motor vehicle in lieu 5 - - - -
Investment income 27 13 30 86 63
Gain on Sale of property 37 - - - -
Other 36 267 146 185 269
Total governmental activities 9,851 9,724 10,159 10,520 10,908 Changes in Net Position
Governmental activities $ 337 $ 843 $ 157 $ 57 (750)
Source: City of Los Alamitos, Finance Department
Last Ten Fiscal Years
(accrual basis of accounting)
(amounts expressed in thousands)

CITY OF LOS ALAMITOS
Changes in Net Position
102

2018 2019 2020 2021 2022
Expenses
Governmental activities:

General government $ 3,517 $ 3,135 $ 3,586 $ 3,493 2,548$ Public safety 6,311 6,556 6,912 7,135 6,382
Community development 1,104 986 1,091 957 1,344
Recreation and community services 1,811 1,746 1,758 1,471 2,043 Public works 2,314 2,415 2,572 2,907 3,226
Interest and fiscal charges 141 142 58 331 138
Total governmental activites expenses 15,198 14,980 15,977 16,294 15,681 Program Revenues
Governmental activities:

Charges for services
General government 814 831 1,335 914 1,035
Public safety 859 916 711 478 411
Community development 198 3 3 2 1
Recreation and community services 956 937 781 527 892
Public works - 167 508 353 1
Operating grants 151 442 628 1,872 677
Capital grants and contributions 391 254 249 241 308
Total governmental activites program revenues 3,369 3,550 4,215 4,387 3,325 Net (expense)/revenue
Governmental activities (11,829) (11,430) (11,762) (11,907) (12,356) General Revenues and Other Changes in Net Position
Governmental activities:

Taxes
Property 3,773 3,946 4,169 4,455 4,732
Utility users tax 2,034 1,968 1,988 1,834 2,123
Transient occupancy 167 160 132 223 522
Sales 3,336 3,597 3,227 4,855 9,671
Franchise 691 688 611 725 1,071
Business license 647 684 730 886 728
Other 429 557 564 548 640
11,077 11,600 11,421 13,526 19,487
Motor vehicle in lieu - - - -
Investment income 102 271 254 78 (665)
Gain on Sale of property 19 - - -
Other 182 115 110 528 83
Total governmental activities 11,380 11,986 11,785 14,132 18,905 Changes in Net Position
Governmental activities (449) $ 556 $ 23 $ 2,225 $ 6,549 Source: City of Los Alamitos, Finance Department

CITY OF LOS ALAMITOS
Changes in Net Position
Last Ten Fiscal Years
(accrual basis of accounting)
(amounts expressed in thousands)
103

2013 2014 2015 2016 2017
General Fund
Nonspendable $ 6 $ 8 $ 684 $ 59 $ 17
Committed - - - - -
Restricted - - - - -
Assigned 3,770 7,049 7,484 7,347 7,481
Unassigned 4,085 1,218 (644) 3 56
Reserved - - - - -
Unreserved, designated - - - - -
Unreserved, undesignated - - - - -
Total General Fund 7,861 8,275 7,524 7,409 7,554
All Other Governmental Funds
Nonspendable - - - - -
Restricted 888 829 1,063 1,333 1,334
Committed
Assigned 898 677 390 1,001 345
Unassigned (223) (1,240) - - -
Reserved
Unreserved, designated reported in:

Special revenue funds
Unreserved, reported in:

Special revenue funds
Debt service funds
Capital projects funds
Total All Other Governmental Funds 1,563 266 1,453 2,334 1,679 Total All Governmental Funds $ 9,424 $ 8,541 $ 8,97 $ 9,74 7 $ 9,23 3 3 *Note: The City adopted GASB 54 starting in fiscal year 2011 which changed how fund balance is presented in the CAFR
Source: City of Los Alamitos, Finance Department
Fund Balances of Governmental Funds

CITY OF LOS ALAMITOS
(amounts expressed in thousands)
(modified accrual basis of accounting)
Last Ten Fiscal Years
104

CITY OF LOS ALAMITOS
Fund Balances of Governmental Funds
Last Ten Fiscal Years
(modified accrual basis of accounting)
(amounts expressed in thousands)
2018 2019 2020 2021 2022
General Fund
Nonspendable $ 18 $ 56 $ 14 $ 7 $ 4
Committed - 3,607 3,286 3 3
Restricted - - - -
Assigned 7,662 4,589 4,196 4,203 4,196
Unassigned 49 588 2,785 9,403 12,570
Reserved -
Unreserved, designated -
Unreserved, undesignated -
Total General Fund 7,729 8,840 10,281 13,616 16,773
All Other Governmental Funds
Nonspendable - - - - -
Restricted 1,334 1,180 1,453 2,153 2,353
Committed -
Assigned 129 99 200 109 243
Unassigned - (4) (9) (10) (114)
Reserved
Unreserved, designated reported in:

Special revenue funds
Unreserved, reported in:

Special revenue funds
Debt service funds
Capital projects funds
Total All Other Governmental Funds 1,463 1,275 1,644 2,252 2,482 Total All Governmental Funds $ 9,192 $ 10,11 $ 11,92 5 $ 15,86 5 $ 19,25 8 5 *Note: The City adopted GASB 54 starting in fiscal year 2011 which changed how fund balance is presented in the CAFR
Source: City of Los Alamitos, Finance Department
105

CITY OF LOS ALAMITOS
Changes in Fund Balances of Governmental Funds
Last Ten Fiscal Years
(modified accrual basis of accounting)
(amounts expressed in thousands)
2013 2014 2015 2016 2017
Revenues
Taxes $ 9,042 $ 9,420 $ 10,337 $ 10,559 $ 10,724
Licenses and permits 694 937 205 225 272
Intergovernmental 531 150 1,609 245 609
Charges for services 1,752 1,396 1,403 1,459 1,202
Investment earnings 9 2 30 86 63
Fines and forfeitures 615 710 737 781 810
Other 36 581 454 460 476
Total Revenues 12,679 13,196 14,775 13,815 14,156
Expenditures
General government 1,900 2,097 2,379 2,735 2,029
Public safety 5,280 5,874 5,513 5,711 5,777
Community development 737 830 694 657 715
Recreation and community services 1,889 1,620 1,730 1,739 1,646 Public works 1,831 1,686 1,771 1,963 1,963
Capital outlay 806 1,744 830 213 1,972
Debt service:

Principal retirement 72 70 76 75 70
Payment to refunded bond escrow agent - - - 220 -
Interest and fiscal charges 144 141 138 311 142
Total Expenditures 12,659 14,062 13,131 13,624 14,314
Excess of revenues over/(under) expenditures 20 (866) 1,644 191 (158) Other Financing Sources (Uses)
Transfers in 588 606 684 681 1,280
Transfers out (588) (621) (1,892) (1,203) (2,201)
Refunding bonds issued - - - 3,685
Bond premium - - - 133
Payment to refunded bond escrow agent - - - (2,722)
Total other financing sources - (15) (1,208) 574 (921)
Net change in fund balances $ 20 $ (881) $ 436 $ 765 $ (1,079) Debt service as a percentage of noncapital expenditures 1.765% 1.598% 1.813% 2.865% 1.713% (1)
(1) Increase in debt service related to issuance of 2015 Certificates of Participation Source: City of Los Alamitos, Administrative Services Department 106

CITY OF LOS ALAMITOS
Changes in Fund Balances of Governmental Funds
Last Ten Fiscal Years
(modified accrual basis of accounting)
(amounts expressed in thousands)
2018 2019 2020 2021 2022
Revenues
Taxes $ 11,078 $ 11,600 $ 11,422 $ 13,526 $ 19,487
Licenses and permits 814 831 1,462 914 1,035
Intergovernmental 323 294 684 1,888 699
Charges for services 1,169 1,121 1,310 890 905
Investment earnings 106 271 254 78 (665)
Fines and forfeitures 844 900 694 468 401
Other 398 349 301 610 324
Total Revenues 14,732 15,366 16,127 18,374 22,186
Expenditures
General government 2,243 2,299 2,405 2,240 2,993
Public safety 5,751 5,886 5,585 5,938 6,617
Community development 1,044 928 1,052 1,185 1,292
Recreation and community services 1,598 1,590 1,615 1,391 1,911 Public works 1,943 2,064 1,983 2,379 2,952
Capital outlay 1,068 332 865 490 957
Debt service:

Principal retirement 70 70 75 75 80
Payment to refunded bond escrow agent - - - -
Interest and fiscal charges 140 139 136 134 130
Total Expenditures 13,857 13,308 13,716 13,832 16,932
Excess of revenues over/(under) expenditures 875 2,058 2,411 4,542 5,254 Other Financing Sources (Uses)
Transfers in 832 597 808 733 828
Transfers out (1,752) (1,157) (1,409) (1,334) (1,678)
Refunding bonds issued -
Bond premium -
Payment to refunded bond escrow agent -
Total other financing sources (920) (560) (601) (601) (850) Net change in fund balances $ (45) $ 1,498 $ 1,810 $ 3,941 $ 4,404 Debt service as a percentage of noncapital expenditures 1.640% 1.611% 1.642% 1.566% 1.315% (1) Increase in debt service related to issuance of 2015 Certificates of Participation Source: City of Los Alamitos, Administrative Services Department 107

CITY OF LOS ALAMITOS
2021/22 Use Category Summary-Basic Property Value Table Last Ten Fiscal Years
(amounts expressed in thousands)
2013 2014 2015 2016 2017
Category
Residential $ 936,234 $ 968,878 $ 1,091,854 1,031,002 $ 1,143,395 $ Commercial 288,665 296,984 318,001 359,002 365,544
Industrial 266,381 270,936 271,390 278,399 292,535
Institutional - - - - -
Miscellaneous - - - - -
Recreational - - - - -
Vacant land 8,530 8,917 8,449 9,710 9,905
SBE Nonunitary 222 222 222 222 222
Cross Reference 4,326 3,453 3,265 3,083 3,998
Unsecured 134,342 119,933 143,801 138,386 154,478
Other - - - - -
Totals $ 1,638,700 $ 1,776,130 1,669,323 $ 1,880,656 $ 1,970,077 $ Direct rate 0.10067% 0.11558% 0.11568% 0.11571% 0.11578% Note:

Source: HdL Coren and Cone, Orange County Assessor Tax Rate Table In 1978, the voters of the State of California passed
Proposition 13 which limited property taxes to a total
maximum rate of 1% based upon the assessed value of
the property being taxed. Each year the assessed value
of property may be increased by an inflation factor
(limited to a maximum increase of 2%). With few
exceptions, property is only reassessed at the time that it is sold to a new owner. At that point, the new
assessed value is reassessed at the purchase price of
the property sold. The assessed valuation data shown
above represents the only data currently available with respect to the actual market value of taxable property
108

CITY OF LOS ALAMITOS
2021/22 Use Category Summary-Basic Property Value Table Last Ten Fiscal Years
(amounts expressed in thousands)
2018 2019 2020 2021 2022
Category
Residential $ 1,266,083 1,200,335 $ 1,332,806 $ 1,408,761 $ 1,479,534 $ Commercial 393,211 405,241 427,330 459,279 506,538
Industrial 292,689 308,001 315,346 382,149 417,895
Institutional - - - - -
Miscellaneous - 1,793 608 555 -
Recreational - - - - -
Vacant land 11,648 10,088 19,185 14,902 10,998
SBE Nonunitary 222 970 970 970 401
Cross Reference 4,139 4,109 4,177 3,976 4,002
Unsecured 163,741 161,257 164,509 158,443 189,648
Other - - - - -
Totals $ 2,157,542 2,065,985 $ 2,264,931 $ 2,429,035 $ 2,609,016 $ Direct rate 0.11578% 0.11821% 0.11848% 0.11751% 0.11703% Source: HdL Coren and Cone, Orange County Assessor Tax Rate Table 109

Fiscal Year
Ended
June 30
2013 $ 1,504,137 $ 134,342 $ - $ 1,638,479 0.117
2014 1,549,169 119,933 - 1,669,102 0.117
2015 1,632,107 143,801 - 1,775,908 0.117
2016 1,742,048 138,386 - 1,880,434 0.116
2017 1,806,377 154,478 - 1,960,855 0.116
2018 1,902,022 163,742 - 2,065,764 0.116
2019 1,995,314 161,257 - 2,156,571 0.116
2020 2,099,452 164,509 - 2,263,961 0.116
2021 2,269,621 158,443 - 2,428,064 0.116
2022 2,418,967 189,648 2,609,016 0.117
(2) Total includes Nonunitary Taxable Assessed Values.

Note:

Source: HdL Coren and Cone, Orange County Assessor Combined Tax Rolls

CITY OF LOS ALAMITOS
Assessed Value and Estimated Actual Value of Taxable Property Last Ten Fiscal Years
(amounts expressed in thousands)
(1) Exemptions are netted against the individual property categories.

Secured Unsecured Exemptions (1) Value (2)
Less: Assessed
Taxable Direct
Tax
Rate
Total
In 1978, the voters of the State of California passed Proposition 13 which limited property taxes to a total maximum rate of 1% based upon the assessed value of the property being taxed. Each year the assessed value of property may be increased by an inflation factor (limited to a maximum increase of 2%). With few exceptions, property is only reassessed at the time that it is sold to a new owner. At that point, the new assessed value is reassessed at the purchase price of the property sold. The assessed valuation data shown above represents the only data currently available with respect to the actual market value of taxable property and is subject to the limitations described above. 110

CITY OF LOS ALAMITOS
Direct and Overlapping Property Tax Rates
(Rate per $100 of assessed value)
Last Ten Fiscal Years
2013 2014 2015 2016 2017
City Direct Rate 0.117 0.117 0.117 0.116 0.116
Overlapping Rates:

Los Alamitos City General Fund 0.101 0.101 0.101 0.101 0.101 Los Alamitos City Lighting Reorganization 0.016 0.016 0.016 0.016 0.016 Educational Revenue Augmentation Fund 0.144 0.144 0.144 0.145 0.145 Los Alamitos Unified General Fund 0.412 0.412 0.411 0.412 0.412 North Orange Co. Community College District 0.059 0.059 0.059 0.059 0.059 Orange County Department of Education 0.031 0.031 0.031 0.031 0.031 Orange County Fire Authority 0.095 0.095 0.095 0.095 0.095 Orange County Flood Control District General 0.017 0.017 0.017 0.017 0.017 Orange County General Fund 0.052 0.052 0.052 0.052 0.052 Orange County Harbors Beaches & Parks Csa 26 0.013 0.013 0.013 0.013 0.013 Orange County Public Library 0.014 0.014 0.014 0.014 0.014 Orange County Sanitation District 3 Operating 0.027 0.027 0.027 0.027 0.027 Orange County Transit Authority 0.002 0.002 0.002 0.002 0.002 Orange County Vector Control 0.001 0.001 0.001 0.001 0.001 Orange County Water District 0.006 0.006 0.006 0.006 0.006 Orange County Water District reserve 0.000 0.000 0.001 0.000 0.000 Rossmoor/Los Alamitos Sewer District 0.010 0.010 0.010 0.010 0.010 Total Prop 13 Rate 1.000 1.000 1.000 1.000 1.000
Anaheim High School District 0.029 0.026 0.024 0.049 0.043 Cypress Elementary 0.025 0.027 0.023 0.025 0.024
Garden Grove Unified School District 0.031 0.037 0.041 0.047 0.045 Los Alamitos Sfid 0.042 0.056 0.048 0.052 0.048
Metropolitan Water District 0.004 0.003 0.004 0.004 0.004 N. Orange County Community College 0.019 0.017 0.017 0.030 0.029 Total Voter Approved tax Rate 0.150 0.166 0.157 0.207 0.192 Total Tax Rate 1.150 1.166 1.157 1.207 1.192
Source: HdL Coren and Cone, Orange County Assessor 2011/2012 - 2020/2021 Tax Rate Table 111

CITY OF LOS ALAMITOS
Direct and Overlapping Property Tax Rates
(Rate per $100 of assessed value)
Last Ten Fiscal Years
2018 2019 2020 2021 2022
City Direct Rate 0.116 0.116 0.116 0.116 0.117
Overlapping Rates:

0.101 0.101 0.101 0.101 0.101

0.016 0.016 0.016 0.016 0.016

0.145 0.145 0.145 0.145 0.145

0.412 0.412 0.412 0.412 0.412

0.059 0.059 0.059 0.059 0.059

0.031 0.031 0.031 0.031 0.031

0.095 0.095 0.095 0.095 0.095

0.017 0.017 0.017 0.017 0.017

0.052 0.052 0.052 0.052 0.052

0.013 0.013 0.013 0.013 0.013

0.014 0.014 0.014 0.014 0.014

0.027 0.027 0.027 0.027 0.027

0.002 0.002 0.002 0.002 0.002

0.001 0.001 0.001 0.001 0.001

0.006 0.006 0.006 0.006 0.006

0.000 0.000 0.000 0.000 0.000

0.010 0.010 0.010 0.010 0.010

1.000 1.000 1.000 1.000 1.000

0.022 0.042 0.040 0.040 0.038

0.031 0.030 0.030 0.033 0.030

0.075 0.068 0.069 0.070 0.074

0.047 0.049 0.080 0.093 0.079

0.004 0.004 0.004 0.004 0.004

0.029 0.028 0.024 0.032 0.029
Los Alamitos City General Fund
Los Alamitos City Lighting Reorganization
Educational Revenue Augmentation Fund
Los Alamitos Unified General Fund
North Orange Co. Community College District
Orange County Department of Education
Orange County Fire Authority
Orange County Flood Control District General
Orange County General Fund
Orange County Harbors Beaches & Parks Csa 26
Orange County Public Library
Orange County Sanitation District 3 Operating
Orange County Transit Authority
Orange County Vector Control
Orange County Water District
Orange County Water District Reserve
Rossmoor/Los Alamitos Sewer District
Total Prop 13 Rate
Anaheim High School District
Cypress Elementary
Garden Grove Unified School District
Los Alamitos SFID
Metropolitan Water District
N. Orange County Community College
Total Voter Approved tax Rate 0.207 0.221 0.247 0.271 0.253 Total Tax Rate 1.207 1.220 1.247 1.271 1.253
Source: HdL Coren and Cone, Orange County Assessor 2010/2011 - 2019/2020 Tax Rate Table 112

Percent of Percent of
Total City Total City
Taxable Taxable Taxable Taxable
Assessed Assessed Assessed Assessed
Value Value Value Value
Los Alamitos Medical Center $ 138,698 5.316% $ 67,539 4.121% Los Alamitos APG LLC 129,851 4.977%
Fine US Long Beach LLC 59,000 2.261%
JCB Merger Sub LLC 43,248 1.658%
Trend Offset Printing Inc. 41,169 1.578% 40,574 2.476%
Los Alamitos Corporation Center JV 54,495 3.325%
Don Wilson Staples LLC 39,207 1.503% 30,193 1.842%
Epson America USA 33,750 1.294%
Bar Bakers LLC 25,361 0.972%
CGM Katella LLC 20,244 0.776%
Ganahl Lumber Company 18,781 0.720% 15,148 0.924%
JCB Inc Tinicum Corporation 16,963 1.035%
Bayport Los Alamitos Associates LP 12,355 0.754%
Fine US Long Beach LLC
Davenport KCC Partners LLC 14,059 0.858%
Arrowhead Products Corporation 11,088 0.677%
Los Altos LLC 10,798 0.659%
ESS WCOT Owner LLC
Top Ten Totals $ 549,309 21.055% $ 273,212 16.672%
City Totals $ 2,609,01 6 $ 1,638,701
Source: HdL Coren and Cone, Orange County Assessor 2012/13 and 2021/22 Tax Rolls

CITY OF LOS ALAMITOS
Principal Property Tax Payers
Current Year and Ten Years Ago
2022 2013
(amounts expressed in thousands)
113

Fiscal
Year
Ended
June 30
2013 $ 2,013,958 $ 1,959,000 97.271% $ 24,090 $ 1,983,090 98.467% 2014 2,010,346 1,981,110 98.546% 24,524 2,005,634 99.766% 2015 2,130,906 2,081,181 97.666% 19,659 2,100,840 98.589% 2016 2,261,032 2,220,841 98.222% 18,519 2,239,360 99.041% 2017 2,347,295 2,314,148 98.588% 17,812 2,331,960 99.347% 2018 2,457,342 2,440,391 99.310% 16,019 2,456,410 99.962% 2019 2,679,049 2,629,318 98.144% 16,951 2,646,269 98.776% 2020 2,786,377 2,742,208 98.415% 21,973 2,764,181 99.203% 2021 2,903,005 2,761,268 95.118% 18,858 2,780,126 95.767% 2022 2,950,445 2,737,154 92.771% 18,843 2,755,997 93.410% (1) Total amount of delinquent taxes collected in each fiscal year; information regarding levy year to which delinquent tax collections pertain is not provided by the Orange County Auditor- Controller.

Source: Orange County Auditor - Controller
Taxes Levied
for the Percent
Fiscal Year
Fiscal Year of Levy Collections
Amount of Levy
Total Collections to Date
Percent
Years (1) Amount of Levy
for Prior
Collected within the

CITY OF LOS ALAMITOS
Property Tax Levies and Collections
Last Ten Fiscal Years
(amounts expressed in thousands)
114

CITY OF LOS ALAMITOS
Ratio of Outstanding Debt by Type
Last Ten Fiscal Years
(amounts expressed in thousands, except per capita)
Governmental Activities
Certificates Total
Fiscal of Capital Primary
Year Participation Lease Government
2013 $ 3,055 $ $ 3,055
2014 2,970 2,970
2015 2,895 2,895
2016 3,685 3,685
2017 3,615 270 3_,885
2018 3,545 204 3,749
2019 3,475 137 3,612
2020 3,400 69 3,469
2021 3,325 68 3,393
2022 $ 3,245 $ 62 $ 3,307
Debt as a
Percentage Debt
of Personal Per
lncome1 Capita1

0.693% 262.77

0.668% 253.22

0.662% 246.91

0.874% 313.94

0.912% 330.95

0.871% 316.02

0.869% 308.16

0.782% 299.90

0.704% 307.51

0.569% 294.48
1 Ratio is calculated using personal income and population data for the prior calendar year.

Source: City of Los Alamitos, Finance Department
115

(amounts expressed in thousands)
2021-2022 Taxable Assessed Valuation: $ 2,608,517
City's
Total Percent Share
Debt Applicable of Debt
6/30/2022 to City (1) 6/30/2022

DIRECT DEBT
Vehicle Lease Debt $ 62 100.000% 62
Bonded Debt 3,350 100.000% 3,350
TOTAL DIRECT DEBT $ 3,412
OVERLAPPING DEBT:

Anaheim High 2002 Bond Series 2003 $ 15,504 0.070% $ 11 N.OC Community College 2002 Bond Series #2003B 29,293 1.773% 519 Anaheim High 2002 Bond Series 2002A 28,245 0.071% 20
N.OC Community College 2002 Bond 2005 Refunding 27,702 1.773% 491 Los Alamitos SFID #1 2008 Series 2009 23,065 23.810% 5,492 Cypress Elementary 2008 Bond Series A 15,884 0.477% 76
Los Alamitos SFID #1 2008 Series 2010 2,000 23.810% 476 Los Alamitos SFID #1 2008 Series 2010C 2,000 23.810% 476 Garden Grove USD 2010 Series B 114,445 0.006% 7
Los Alamitos SFID #1 208 Series D 19,000 23.810% 4,524
Cypress Elementary 2008 Bond, Series B1 & B2 24,674 0.477% 118 Los Alamitos SFID #1 208 Series E 58,705 23.810% 13,978 Garden Grove USD 2010 Series C 129,585 0.006% 8
Anaheim High 2014 Bond Series 2015 47,045 0.071% 33
N.OC Community College 2014 Bond Series A 34,025 1.773% 603 Garden Grove USD 2016 Series 2017 69,900 0.006% 4
Anaheim High 2018 Bond Series 2014 69,015 0.071% 49
Garden Grove USD 2016 Series 2019 72,510 0.006% 4
Los Alamitos SFID #1 2008 Series A 33,085 23.810% 7,878 Los Alamitos SFID #1 2008 Series F 11,980 23.810% 2,852 112,416 1.773% 1,993
96,460 0.071% 68
8,500 23.810% 2,024
39,500 23.810% 9,405
146,000 0.006% 9
4,052 0.383% $ 16
51,134
N.OC Community College 2014 Bond Series B
Anaheim High 2014 Bond Series 2019
Los Alamitos SFID #1 2008 Series 2020G
Los Alamitos SFID #1 2008 Series 2020B
Garden Grove USD 2016 Series 2021
Metropolitan Water District

TOTAL OVERLAPPING DEBT
TOTAL DIRECT & OVERLAPPING DEBT $ 54,546
(1) Percentage of overlapping agency's assessed valuation located within the boundaries of the City. (2)
Ratios to Assessed Valuation:

Total Direct Debt…………………………………………….. 0.14%
Overlapping Debt……………………………………………. 1.96%
Net Combined Total Debt……………………………………2.10%
Source - HdL Coren & Cone, Orange County Assossor and Auditor Combined 2021/22 Lien Date Tax Rolls.

CITY OF LOS ALAMITOS
Direct and Overlapping Governmental Activity Debt
As of June 30, 2022
Excludes tax and revenue anticipation notes, enterprise revenue, mortgage revenue and tax allocation bonds and non-bonded capital lease obligations. Qualified Zone Academy Bonds are included based on principal due at maturity.
116

Legal Debt Margin Calculation for the Current Year
Assessed value $ 2,609,016,274
Debt limit (15% of assessed value) 391,352,441
Debt applicable to limit 0
Legal debt margin - Current Year $ 391,352,441
Fiscal
Year
2013 $ 245,805,113 $ 0 $ 245,805,113 0
2014 250,398,597 0 250,398,597 0
2015 266,419,511 0 266,419,511 0
2016 282,098,369 0 282,098,369 0
2017 294,161,529 0 294,161,529 0
2018 309,897,790 0 309,897,790 0
2019 323,585,613 3,612,467 319,973,146 1.12%
2020 343,305,168 3,565,517 339,739,651 1.04%
2021 367,857,100 3,325,000 364,532,100 0.90%
2022 394,702,562 3,350,121 391,352,441 0.85%
Source: City of Los Alamitos, Finance Department

CITY OF LOS ALAMITOS
Legal Debt Margin Information
Last Ten Fiscal Years
Limit to Limit
Debt as
Percentage
Margin of Limit
Debt
Debt
Applicable Debt
Legal
117

Personal Per Capita
Calendar Income Personal Unemployment
Year Population (in thousands) Income Rate
2013 11,729 $ 444,811 $ 37,924 2.70%
2014 11,725 437,214 37,289 5.50%
2015 11,738 421,786 35,933 4.50%
2016 11,739 425,943 36,284 4.00%
2017 11,863 430,396 36,280 4.00%
2018 11,721 415,852 35,479 3.20%
2019 11,567 443,756 38,363 2.90%
2020 11,538 481,688 41,747 8.90%
2021 11,873 480,337 40,456 8.30%
2022 11,780 580,872 49,310 4.90%
Sources: Population: California State Department of Finance Unemployment Rate: California Employment Development Department Personal Income and Per Capita Income: ESRI
Last Ten Calendar Years
Demographic and Economic Statistics

CITY OF LOS ALAMITOS

0.00%

1.00%

2.00%

3.00%

4.00%

5.00%

6.00%

7.00%

8.00%

9.00%

10.00%
$30,000
$35,000
$40,000
$45,000
$50,000
$55,000
2013 2014 2015 2016 2017 2018 2019 2020 2021 2022
Per Capita Personal Income and Unemployment
Per Capita Personal Income Unemployment
118

2013 2014 2015 2016 2017 2018 2019 2020 2021 2022
Function/Program
General Government
City Council 5555555555
Administration 8888888667
Community Development
Administration 1111111111
Planning 1111111111
Code Enforcement 1111111111
Police
Administration 4444444445
Patrol 19 19 19 19 19 18 18 13 13 15
Investigation 3333333323
Records 2222222233
Crossing Guards 3333111111
Other PD Support 2222222233
Public Works
Admin/Engineering 1111111114
Maintenance 10 10 10 10 10 99776
Recreation & Community Services
Administration 5555544427
Recreation/Cultural 15 15 15 15 14 11 11 11 9 11
Source: City of Los Alamitos, Finance Department

CITY OF LOS ALAMITOS
Full-Time Equivalent City Government Employees by Function/Program Last Ten Fiscal Years
119

CITY OF LOS ALAMITOS
Operating Indicators by Function/Program
Last Ten Fiscal Years
2013 2014 2015 2016 2017
Function/Program
Community Development
Number of:

Business licenses 2,089 2,227 2,169 2,068 1,964
Plan checks 141 110 95 96 93
NPDES inspections 126 57 104 60 60
Code violations 97 147 121 267 267
Police
Number of:

Part 1 crimes 433 330 299 252 268
Parking violations 1,766 3,283 3,963 2,997 1,532
Traffic (moving) violations 2,354 1,786 1,473 2,885 2,177 Incident & crime reports 1,293 1,381 1,167 1,254 1,361
Public Works
Square yd of street resurfacing/repair 38,800 20,000 15,000 - - Miles of street sweeping 33 33 33 33 33
Number of:

Street signal maintained 24 25 25 25 25
Trees pruned per year 632 620 615 991 991
Square feet graffiti removal 1,550 1,245 1,205 1,205 1,650 Recreation & Community Services
Total in attendance:

Aquatics 230,000 232,000 235,000 163,000 0
Community Services/Seniors 9,800 10,500 10,500 13,180 14,000 Day Camp 2,600 2,800 2,900 2,800 3,000
Park Program 1,400 2,600 4,385 4,262 4,140
Sports N/A N/A N/A 35,500 30,000
Classes 6,400 6,300 6,900 8,900 8,900
Special Events 40,000 41,470 34,200 30,475 34,820
NA - Not Available
Source: City of Los Alamitos, Finance Department
120

CITY OF LOS ALAMITOS
Operating Indicators by Function/Program
Last Ten Fiscal Years
2018 2019 2020 2021 2022
Function/Program
Community Development
Number of:

Business licenses 1,806 2,046 2,630 2,413 2,153
Plan checks 108 74 81 338 98
NPDES inspections 157 79 85 9 55
Code violations 420 451 946 483 1,892
Police
Number of:

Part 1 crimes 193 189 330 157 209
Parking violations 4,221 1,471 1,470 3,835 4,043
Traffic (moving) violations 1,114 1,430 636 677 342
Incident & crime reports 752 729 896 1,046 1,044
Public Works
Square yd of street resurfacing/repair - - - - 62,445
Miles of street sweeping 33 33 33 33 858
Number of:

Street signal maintained 25 25 21 22 28
Trees pruned per year 991 995 991 1,375 1,529
Square feet graffiti removal 1,205 1,205 900 1,100 1,836 Recreation & Community Services
Total in attendance:

Aquatics - - - - -
Community Services/Seniors 14,100 18,390 17,040 16,000 21,600 Day Camp 4,040 3,500 3,200 4,500 4,400
Park Program 4,040 3,000 2,400 2,250 1,800
Sports 30,500 28,234 14,970 13,000 15,500
Classes 8,800 10,300 9,960 8,000 11,000
Special Events 35,000 38,225 31,600 20,000 35,020
NA - Not Available
Source: City of Los Alamitos, Finance Department
121

2013 2014 2015 2016 2017 2018 2019 2020 2021 2022
Function/Program
Community Develoment
Code enforcement vehicles 1111111122
Police
Stations 1111111111
Patrol Vehicles 7 7 7 7 8 8 8 8 10 13
Other Vehicles 8 9 9 9 9 9 9 9 11 11
Public Works
Streets (Miles) 32.9 32.9 32.9 32.9 32.9 32.9 32.9 32.9 32.9 32.9 Street lights 910 911 911 911 911 911 911 911 911 911
Traffic signals 24 25 25 25 25 25 25 25 25 25
Public works vehicles 13 13 13 13 13 11 11 11 11 11
Recreation & Community Services
Youth centers 1111111111
Community centers 1111111111
Parks 9999999999
Community service vehicles 2222233333
Source: City of Los Alamitos, Administrative Services Department

CITY OF LOS ALAMITOS
Capital Asset Statistics by Function/Program
Last Ten Fiscal Years
122

CITY OF LOS ALAMITOS
Top 10 Businesses for Fiscal Year 2021-22
Ranking Firm Name
1 Ganahl Lumber
2 Shell
3 Grating Pacific
4 Gemini Forrest Products
5 Siteone Landscape Supply
6 Trend Offset Printing
7 Mamas Comfort Food
8 Katella Bakery & Deli
9 Adamson Police Products
10 Chevron
Source: HdL Coren and Cone, Sales Tax Trends and Economic Drivers 123

CITY OF LOS ALAMITOS
Principal Employers
Current Year and Ten Years Ago
FY2021-22 FY2012-13
EMPLOYER Employees Rank
% of
Total City
Employm
ent Employees Rank
% of
Total City
Employm
ent
Los Alamitos Medical Center 1,100 1 7.56% 1,035 1 7.33% Arrowhead Products 780 2 5.36% 578 2 4.09%
Trend Offset Printing 700 3 4.81% 468 3 3.31%
Epson America 693 4 4.76%
Super Media Sales, Inc. 253 4 1.79%
Mittera California, Inc. 238 5 1.64%
Discovery Practice Management, Inc. 205 6 1.41%
Bar Bakers, LLC 200 7 1.37%
Resare Marketing, Inc. 191 8 1.31%
Alamitos West Health & Rehabilitation 151 6 1.07%
Evergreen Pharmaceutical of California, Inc. 150 7 1.06% Katella Delicatessen-Restaurant-Bakery, Inc. 145 9 0.99% 187 5 1.32% Alliance Spacesystems, LLC 144 10 0.98% 107 10 0.76%
Bloomfield Bakers 141 8 0.99%
Bearing Inspection, Inc. 123 9 0.87%
Total 4,396 30.19% 3,193 22.59%
Source: HdL Companies, City Planning Department, and State of California Employment Development Department 124

438 Old Newport Blvd, Newport Beach, CA 92663
Phone (949) 346-2900 –www.gruberlopezinc.com
Honorable Mayor and City Council
City of Los Alamitos
Los Alamitos, California
Independent Accountants’ Report on Applying Agreed-Upon Procedures Appropriations Limit Worksheets
We have performed the procedures enumerated below on the appropriations limit calculation worksheets of the City of Los Alamitos, California (City) for the year ended June 30, 2022. The City’s management is responsible for the appropriations limit calculation worksheets.

The City has agreed to and acknowledged that the procedures performed are appropriate for the intended purpose of meeting the requirements of Section 1.5 of Article XIIIB of the California Constitution (Constitution) and the League of California Cities as presented in the League publication entitled Article XIIIB Appropriations Limitation Uniform Guidelines (Guidelines). This report may not be suitable for any other purpose.

The procedures performed may not address all the items of interest to a user of this report and may not meet the needs of all users of this report and, as such, users are responsible for determining whether the procedures performed are appropriate for their purposes.

The procedures and associated findings are as follows:

1. We obtained the worksheets referred to above and compared the limit and annual adjustment factors included in those worksheets to the limit and annual adjustment factors that were adopted by resolution of the City Council. We also compared the population and inflation options included in the aforementioned worksheets to those that were selected by a recorded vote.

Results: No exceptions were noted as a result of our procedures.

City Council
City of Los Alamitos, California
Page Two

2. We recalculated the mathematical computations reflected in the City worksheets.

Results: No exceptions were noted as a result of our procedures.

3. We compared the current year information used to determine the current year limit and found that it agreed to worksheets prepared by the City and to information provided by the State Department of Finance.

Results: No exceptions were noted as a result of our procedures.

4. We compared the amount of the prior year appropriations limit presented in the worksheets to the amount adopted by the City Council for the prior year.

Results: No exceptions were noted as a result of our procedures.

We were engaged by the City to perform this agreed-upon procedures engagement and conducted our engagement in accordance with attestation standards established by the American Institute of Certified Public Accountants. We were not engaged to and did not conduct an examination or review engagement, the objective of which would be the expression of an opinion or conclusion, respectively, on meeting the requirements of the Constitution and Guidelines. Accordingly, we do not express such an opinion or conclusion. Had we performed additional procedures, other matters might have come to our attention that would have been reported to you.

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

This report is intended solely for the information and use of the City and is not intended to be and should not be used by anyone other than those specified parties. However, this report is a matter of public record and its distribution is not limited.

Gruber and Lopez, Inc.

Newport Beach, California
February 6, 2023
Gruber and Lopez, Inc.

City of Los Alamitos

CITY COUNCIL AGENDA REPORT
MEETING DATE: June 20, 2023 ITEM NUMBER: 10M
To: Mayor Tanya Doby & Members of the City Council
Presented By: Ron Noda, Development Services Director
Subject: Community Development Block Grant (CDBG) Program Cooperative Agreement – Amendment for Fiscal Years July 1, 2024 – June 30, 2027

SUMMARY
The County of Orange is currently in the process of re-qualifying for entitlement status as an Urban County. This entitlement status and the number of cities participating in the Urban County are part of determining Community Development Block Grant (CDBG) funding for an Urban County. Consistent with the Department of Housing and Urban Development (HUD) regulations, they sent existing participating cities notification of the current Cooperation Agreement and new Amendment. The agreement requires signatures from the Los Alamitos City Council to renew automatically (for July 1, 2024 – June 30, 2027) unless the City notifies the County and HUD in writing of its intent to terminate the agreement at the end of the current qualification period (June 30, 2023).

RECOMMENDATION
Authorize the City Manager to execute Amendment No. 6 to the Cooperative Agreement between the County of Orange and the City of Los Alamitos for participation in the Urban County Program to utilize Community Development Block Grant (CDBG) program funds for Fiscal Years July 1, 2024 – June 30, 2027.

BACKGROUND
The City of Los Alamitos has regularly obtained CDBG grant funding though the County of Orange. Los Alamitos received $131,114 in FY 2021-2022 and approximately $291,000 in FY 2022-2023. Small cities that want to remain eligible to apply for CDBG funds must enter into a three-year agreement with the County of Orange’s Urban County Program. The Urban County Program is designed to assist smaller cities in the administration of Community Development Block Grant (CDBG) funds received through HUD. Los Alamitos has participated in the Urban County Program since 1975.

DISCUSSION
The Urban County Program provides federal funds to the County and Cities with populations under 50,000 for programs that are targeted towards community development and housing assistance activities. The City has received funds for eligible CDBG programs and it is anticipated that CDBG funds will be integral to completing various public improvements.

The Urban County Program allows the City to pursue a wide range of programs. Specifically,

grant funds are transferred from HUD to the County annually for use by participating agencies.

These funds may be pursued through competitive grant applications sent to the County. When grants are awarded, the County acts as a go-between between the City of Los Alamitos and the Federal Government assisting in managing the projects and preparing required reports to HUD. Whether or not the City chooses to seek funding, the County oversees program changes and ensures that participating agencies remain eligible for future funding.

Amendment No. six (6) to the current Agreement is attached to this report as Attachment 1.

The Amendment modifies the original Agreement to cover Fiscal Years July 1, 2024 – June 30, 2027. The Amendment and original Agreement do not have any bearing on the actual amount of funds that the City of Los Alamitos could receive through its participation in the Urban County Program. The City will continue to apply annually through the County’s competitive process.

FISCAL IMPACT
There are no costs to participate in the Urban County Program. Staff costs for project-specific planning, engineering, and environmental work would be included in grant requests made to the County as a 10% match to the CDBG monies applied for by the City. Those applications are in November and December each year.

Attachment: 1. Amendment Six

2. 2005 Cooperation Agreement

AMENDMENT SIX TO

COOPERATION AGREEMENT BETWEEN

THE COUNTY OF ORANGE
AND

CITY OF
This Amendment Number SIX (hereinafter “Amendment SIX”) is made and entered into by the County of Orange, a political subdivision of the State of California, (“COUNTY”) and CITY OF , a municipal corporation, (“CITY”), UEI Number which are sometimes individually referred to as “Party” or collectively referred to as “Parties”, and is effective as of July 1, 2024, hereinafter referred to as “EFFECTIVE DATE”.

WHEREAS, COUNTY and CITY executed that certain COOPERATION AGREEMENT “Small-City” (hereinafter, as amended, “Original Agreement” or “Agreement”) for commencement July 1, 2005; and
WHEREAS, the Original Agreement was amended by Amendment ONE, effective as of July 16, 2008; and
WHEREAS, the Original Agreement was amended by Amendment TWO, effective as of July 1, 2012; and
WHEREAS, the Original Agreement was amended by Amendment THREE, effective as of July 1, 2015; and
WHEREAS, the Original Agreement was amended by Amendment FOUR, effective as of July 1, 2018; and
WHEREAS, the Original Agreement was amended by Amendment FIVE, effective as of July 1, 2021; and
WHEREAS, U.S. Department of Housing and Urban Development (“HUD”) Notice CPD-23-02 allows “automatic” renewals for up to three years provided that COUNTY sends a letter to CITY notifying it that the Original Agreement will be renewed unless CITY notifies COUNTY that it wishes to terminate the agreement and a copy of such a letter is provided to HUD; and
WHEREAS, COUNTY sent CITY a letter notifying CITY of such renewal on May 2, 2023; and
WHEREAS, CITY did not advise COUNTY that it wished to terminate the Original Agreement with County; and
WHEREAS, the Parties agree to further amend the Original Agreement at this time in the manner set forth herein.

NOW, THEREFORE, the Parties hereby agree as follows:

I. Modifications to the Original Agreement

1. Section 2 of the Original Agreement is amended in its entirety as follows:
“COUNTY shall have the authority to carry out activities, which will be funded from annual Community Development Block Grant (CDBG), Home Investment Partnership (HOME) and Emergency Solutions Grant (ESG) Program funds appropriated for Fiscal Years 2024-2025, 2025-2026 and 2026-2027 and from any program income generated from the expenditure of such funds.”

2. Section 9 of the Original Agreement shall read as amended in its entirety as follows:
“This Agreement shall cover Fiscal Years 2024-2025, 2025-2026 and 2026- 2027, respectively of CDBG, HOME and ESG program applications, including any subsequent Supplemental sources (Paragraph 23 of the Agreement).

In no event shall this agreement be terminated by either Party before June 30, 2027, except as allowed in legislation enacted by the U.S. Congress for termination or withdrawal from the Urban County Program and as permitted by HUD.

This Agreement remains in effect until the CDBG (and, where applicable, HOME and ESG) funds and program income received (with respect to activities carried out during the three-year qualification period, and any successive qualification periods under agreements that provide for automatic renewal) are expended and the funded activities completed, and the COUNTY and CITY cannot terminate or withdraw from this Agreement while it remains in effect.”

3. Section 10 shall be added to Agreement to read:
“In accordance with HUD Notice CPD 23-03, and subsequent CPD Notices, this Agreement will be automatically extended for an additional 3 (three) year period (July 1, 2024 to June 30, 2027) unless COUNTY or CITY provides written notice that it elects not to participate in a new qualification period. A copy of the notice must be sent to HUD Field Office. COUNTY shall notify CITY in writing of its right not to participate any longer than the date specified in HUD’s Urban County Qualification Notice for the next qualification period.”

4. Section 11 of the Original Agreement is amended to read:
“CITY and COUNTY agree to adopt amendments (s) to this Agreement as may be required by HUD to meet any new Urban County Qualification

requirement(s) subsequent to June 30, 2024 and to submit such amendments to HUD. The COUNTY will notify CITY of its right to terminate its participation in the program based on the adoption of any such amendment. If either CITY or COUNTY refuses to adopt any such amendment, this automatic renewal provision herein will be void.”

5. Section 14 of the Original Agreement is amended to add subsection (d) as follows:
“d. May receive a formula allocation under the ESG Program only through the Urban County.”

6. Section 24 of the Original Agreement is amended to read:
“CITY may void this Agreement only if it submits to COUNTY on or before July 21, 2023 the notification from HUD that CITY has qualified as a “Metropolitan City” or an “Entitlement City” prior to the completion of the re-qualification process for Fiscal Years 2024-25, 2025-2026, and 2026- 2027. Upon such notification by HUD, CITY also must submit to COUNTY and HUD written notification of its decision to either remain in the Urban County Program as a “Metropolitan City” or become an “Entitlement City” as a separate entity.”
II. Additional Agreements

1. The COUNTY and the CITY agree to cooperate to undertake, or assist in undertaking, community renewal and lower-income housing assistance activities.

2. The COUNTY and the CITY shall take all actions necessary to assure compliance with the COUNTY’S certification under section 104(b) of Title I of the Housing and Community Development Act of 1974, that the grant will be conducted and administered in conformity with Title VI of the Civil Rights Act of 1964 and the Fair Housing Act and will affirmatively further fair housing as required under See 24 CFR 91.225(a) and 5.105(a). The Parties shall comply with section 109 of Title I of the Housing and Community Development Act of 1974, which incorporates Section 504 of the Rehabilitation Act of 1973 of Title II of the Americans with Disabilities Act, the Age Discrimination Act of 1975, and Section 3 of the Housing and Urban Development Act of 1968, and all other applicable laws. The Parties agree that no urban county funding will be used for activities in, or in support of, any cooperating unit of general local government that does not affirmatively further fair housing within its own jurisdiction or that impedes the COUNTY’S actions to comply with the COUNTY’S fair housing certification. The Parties acknowledge and agree that noncompliance by a unit of general local government included in an urban county may constitute noncompliance by the grantee (i.e., the urban 14 county) that

can, in turn, provide cause for funding sanctions or other remedial actions by the Department.

3. The CITY, and all other applicable units of general local government, may not sell, trade, or otherwise transfer all or any portion of such funds to another such metropolitan city, urban county, unit of general local government, or Indian tribe, or insular area that directly or indirectly receives CDBG funds in exchange for any other funds, credits or nonFederal considerations, but must use such funds for activities eligible under title I of the Act.

All other provisions of the Original Agreement, as amended, a copy of which is attached hereto as Exhibit A and incorporated by this reference, to the extent they are not inconsistent with this Amendment SIX, remain unchanged and in full force and effect.

IN WITNESS WHEREOF, CITY has caused this Amendment SIX to be executed by its City Manager and attested by its City Clerk; COUNTY has caused this Amendment SIX to be executed by the Director of the Orange County Community Resources; each having been duly authorized by the CITY Council and the COUNTY Board of Supervisors, respectively.

ATTEST:

City of __, a municipal
Corporation in the State of California
By: By:

Name: Name:

Title: City Manager Title: City Clerk
Date: Date:

COUNTY OF ORANGE, a political
subdivision of the State of California
By:

Dylan Wright, Director
Orange County Community Resources
Date: ________________
////////////////////////////////////////////////////////////////////////////////////////////

ORIGINAL FORM CONTRACT
APPROVED AS TO FORM and REQUIRED COUNTY COUNSEL STATEMENT:
“The terms and provisions of the agreement are fully authorized under State and local law and the agreement provides full legal authority for the County.” By: Deputy County Counsel Date:

Attachment: HUD 424-B

1 2
3 COOPERATION AGREEMENT
4 5
6 THIS AGREEMENT is entered into this f Sf dayof_o7(j
s BY AND BETWEEN
9 CTTY OF LOS ALAMITOS, a municipal 10 Corporation,.hereinafter referred to as CITY, 11 AND 12 COLJN' YI'OF OItANGE, a political 13 subdivision of the State of California and 14 recognized Urban County under the Federal
15 Housing and Community Development Act 16 of 1974 (Public Law 93-383), as amended, i hereinafter referred to as "COITNTY".
18 19 RECITALS
20 WHEREAS, Title I of the Housing and Community Development Act of 1974 (Public 21 Law 93-383), as amended, hereinafter referred to as ACT, makes available to the COiJN' YI'as an 22 Urban County, and to cities under 50,000 in popularion, grants through the Community 23 Development Block Crrant Program (hereinafter referred to as "CDBG"), and the HOME 24 Investment Partnership Program (hereinafter refened to as "HOME"), and any subsequent United z5 States Department of Housing and Urban Development (hereinafter referred to as "HUD") 26 Program which may become available to the COUNTY to be used for eligibie housing and 27 community development acrivities; and
28 WHEREAS, the ACT requires such cities and the COiJNTY to enter into cooperation 29 agreements in order far the cities to be included as part of the Urban County CDBG and HOME 30 Programs; and
31 WHEREAS, the COITNTY and CITY desire to cooperate to undertake, or assist in 3z undertaking, community development and lower income housing assistance activities, which 33 might include, but aze not limited to, (1) acquisition of property for disposition for private reuse, 34 especially for low- and moderate-income housing, (2) direct rehabilitation of or financial 20042008 UrOan Counly Smv11 City Agrenpm[ revbeA M1]ry g, ZppS 1

i
assistance to housing, (3) low rent housing acrivities, (4) disposirion of land to private developers 2 for appropriate redevelopment, and (5) condemnation of properly for low income housing 3 NOW, THEREFORE, the parties agree as follows:
4 1. This Agreement shall consritute a cooperation agreement beriveen the parties 5 within the meaning of Section 102 (a)(b) of the ACT. The parties agree to cooperate to s
undertake, or assist in undertaking, activities which might inciude, but are not limited to, (1) acquisition of property for disposition for private reuse, especially for low- and moderate-income s
housing, (2) direct rehabilitation of or financial assistance to housing, (3) low rent housing 9 activiries, (4) disposition of land to private developers for appropriate redevelopment, and (5) 10 condemnarion of psoperty for low income housing-community. 11 2. COtINTY shall have the authority to carry out activities, which will be funded 12 from annual CDBG or HOME Program funds appropriated for Federal Fiscal Years 2006-2007, 13 2007-2008, and 2008-2009 and from any program income generated from the expendihue of such 14 funds.
15 3. COIJNTY shall have final responsibility for selecting activities and annually filing 16 the grant application (i.e. Annual AcUon Plan) with HUD. In the preparation of said application, 17 COUNTY shall give due consideration to CITY's analysis of community development needs and 18 proposed activities.
i9 4. COLJNTY certifies that it is following an adopted Consolidated Plan as required by 20 24 CFR Part 91 and 24 CFR Part 570.306.
21 5. Since HUD will not accept an Agreement including a provision for veto or other 22 restriction which would allow any party to obstruct implementarion of the Consolidated Plan, z3 both COiJNTY and CITY shall attempt to fulfill housing goals established by the HUD approved 24 Consolidated Pian for the period of this Agreement.
25 6. CITY acknowledges that it has adopted and is enforcing:
26 a. A policy prohibiting the use of excessive force by law enforcement agencies 27 within its jurisdiction against any individuals engaged in non-violent civil rights demonstrations; 2s and
29 b. A policy of enforcing applicable State and local laws against physically barring 30 entrance to or exit from a facility or location which is the subject of such non-violent civil rights 3 t demonstrations within jurisdictions.
zao6-zooe urmn cuunH sm.0
ciry, ev reemem. a m.y e, xoos 2 ..

i 7. COUNTY and CITY agree to take all actions necessary to ensure compliance with 2 the Urban County'scertification required by Section 104 (b) ofTitle I of the Housing Community 3 Development Act of 1974, as amended, including Title VI of the Civil Rights Act of 1964, the 4 Fair Housing Act, Secrion 109 of Title I of the Housing and Community Development Act of 5 1974, and other applicable laws. Failure by CITY to comply with these provisions or to 6 affirmatively further fair housing within its own jurisdiction or CITY action which impedes the 7 COtJNT' sY'actions to comply with the COLJNTY's fair housing certification, which may s
constitute noncompiiance with the Urban County CDBG and HOME Programs, which may cause 9 funding sanctions or other remedial actions by HUD and/or COtTNTY. to 8. In the event COtTNTY's Urban County applicarion is approved by HUD, i t COLTNTY shall contract with the CITY to utilize any such grant funds received from HUD which 12 are attributable to activities administered by CITY, unless another form of allocation is required is by HUD.
14 9. This Agreement shall cover Program Yeazs 32, 33 and 34 (Fiscal Years 2006- 15 2007, 2007-2008 and 2008-2009, respectively) of CDBG and HOME program applications, 16 including any subsequent Supplemental sources (Paragraph 23 below). In no event shall this 17 agreement be terminated by either party before June 30, 2009, except as allowed in legislation 18 enacted by the U.S. Congress for termination or withdrawal from the Urban County Program and 19 as pernutted by HUD.
20 10. In accordance with HUD Notice CPD OS-Ol, this agreement will be automatically 21 extended for an additional three (3) year period (i.e. from July 1, 2009 to June 30, 2012) unless 22 COiTNTY or CITY provides written notice that it elects not to participate in a new qualification 23 period. COUNTY shall notify CITY in writing of its right not to participate no later than thedate 24 specified in HUD's Urban County Qualification Notice for the next qualification period. 25 ll. CITY and COITNTY agree to adopt amendment(s) to this Agreement as may be 26 required by HUD to meet any new Urban County Qualification requirement(s) subsequent to June 27 30, 2009. The COUNTY will notify CITY of its right to terminate its participation in the program zs based on the adoption of any such amendment. If either CITY or COUNTY refuses to adopt any 29 such amendment, this automatic renewal provision herein will be void. 30 12. The eligible activities to be undertaken during the term of this Agreement will be 31 chosen by CITY from those authorized by HUD Rules and Regulations governing the CDBG and 2006d00s Urbe County SmW City Agrremmt mbed May Ib, 20p5 3

i HOME Programs and any regulations which may be applicable to future Suppiemental Federai 2 Programs.
3 13. The parties agree to comply with the requirement(s) of the CDBG and HOME a Programs, including laws and policies applicable to said Programs. 5 14. CITY acknowledges by its execution of CDBG and HOME cooperation 6 agreement(s) the included unit of general local government it:
7 a. May not apply for grants from appropriations under the Small Cities or State 8 CDBG Programs for fiscal years during the period in which it participates in the COLTNT' SY' 9 CDBG program and;
lo b. May not participate in a HOME consortium except through the Urban County, 11 regazdless of whether the Urban County currently received a HOME formula allocation. 12 a May not terminate or withdraw from the Cooperation Agreernent while it 13 remains in effect until the CDBG and HOME funds and income received with respect to the 14 three-yeaz qualification period (and any successive qualificarion periods under agreements that 15 provide for automatic renewals) are expended and the funded activiries completed. 16 15. a. CITY must inform COtJNTY, through periodic reports requested by COLJNTY, 17 of any income generated by the expenditure of Program funds received by the CITY. Pursuant to is applicable federal requirements, such program income must be paid to the COLJNTY. CI' YI'may i9 retain such program income only if agreed upon by COLJNTY and used exclusively for eligible 20 activities as determined by the COLJNT'Y and in accordance with all CDBG and HOME Program 21 requirements as may then apply.
22 b. CITY shall keep and maintain appropriate records on the use of program income z3 as required by COITN' YI'as the COiJNTY has the responsibility of monitoring and reporting 24 program income to HUD.
25 c. In the event of close-out or change in status of CITY, any program income at that 26 time or received subsequent to the close-out or change in status sha11 be paid by CITY to the 27 COIJN' YI'within ninety (90) days after the expiration of the term of this Agreement. 2s 16. a. Any proposed modification or change of use of any real property acquired or 29 improved in whole or in part by the CITY using CDBG funds (from the use planned at the time of 3o acquisition or improvement), including disposition, must be reported by CITY to the COLTNTY. 2006- rL20061/ o Cooety Smnp City Aqeemmt miuA May 16, 2005 4

i COiTNTY may approve the proposed modification or change of use. CITY shall not implement z
the modification or change in use without COLJNTY approval. 3 b. Should the disposition, sale or transfer of such real property acquired or a
improved in whole or in part using CDBG or HOME Program funds result in a use which does not 5 qualify under CDBG or HOME Program regulations, the CITY shall reimburse COiJNTY in the 6 arnount equal to the then cunent fair market value of the property (less any portion thereof 7 attributable to expendihue ofnon- HOME CDBG/funds).
8 c. Any program income generated from the disposirion, transfer or sale of such 9 property prior to or subsequent to the close-out, change of status or termination of the cooperarion 10 agreement between the COLTNTY and CI'TY may be either used by CITY for other specific 11 eligible activities in the CITY or paid to the COITNTY for other eligible Urban County activities, 12 as determined in advance of the expenditure at the discretion ofthe COLTNTY. 13 17. a. CITY shall indemnify, hold harmless, and defend with counsel approved in 14 writing by COITN' Y, I'its officers, agents and employees against all liability, claims, losses, 15 demands and actions far injury to or death of persons or damage to property arising out of or 16 alleged to arise out of or in consequence of this Agreement inciuding attomeys' fees, provided 17 such liability, claims, demands, losses or actions aze due to the acts or omissions of CITY, its i8 officers, agents or employees in the performance of this Agreement, including any activiries 19 conducted by CITY under its appiication.
20 b. In addition, CI' YI'shall indemnify, defend with counsel approved in writing by 21 COiTNTY, and hold harmless COITNTY against any liability, ciaims, losses, demands, and actions 22 including attomeys' fees incurred by COLTNTY as a result of a determination by HUD that 23 activities undertaken by CITY under CITY's application failed to comply with any laws, 24 regulations, or policies applicable thereto or that any funds forwazded to CITY under this 25 Agceement were improperly expended.
26 c. The provisions of Section 2778 of the California Civil Code, as said section 27 exists on the effective date of this Agreement, shali be applicable to the above indemnification 2s provisions. Transmittal to CITY of any pieadings served upon COtIN' YI'shall be deemed to be a 29 request to defend.
30 18. a. COiINTY shall indemnify, hold harmless and defend with counsel approved in 31 writing by CITY, its officers, agents and employees against ail liability, claims, losses, demands 2006200! Urban Cauoty Saail City Agrcemmt reviud May 18, 20p5 5

i
and actions for injury to or death of persons or damage to property arising out of or alleged to arise 2 out of or in consequence of this Agreement, provided such liability, claims, demands, losses or 3 actions are due to the acts or omissions of COtTNT1', its officers, agents or employees in the 4 performance of fhis Agreement, including any activities conducted by COLJNTY under its 5 application.
6 b. In addition, COIINTY shall indemnify, defend with counsel approved in 7 writing by CITY, and hold harmless CIfiY against any liability, claims, losses, demands, and 8 actions including attorneys' fees incurred by CITY as a result of a determination by HUD that 9 activities undertaken by COLTNTY under COtINTY's application failed to comply with any laws, lo regulations, or policies applicable thereto or that any funds forwarded to COtINTY under this 11 Agreement were improperiy expended.

IZ c. The provisions of Section 2778 of the California Civil code, as said section exists 13 on the effective date of Chis Agreement, shall be applicable to the above indemnification t4 provisions. Transmittal to COIJNTY of any pleadings served upon CITY shall be deemed to be a is reguestto defend.
t6 19. COLTNTY shall have the right to periodically audit CI' YI'srecords to determine t7 compliance with this Agreement.
ts 20. CITY shall forward to COLJNTY a copy of each annual audit of the CITY 19 conducted by an independent public auditor during the period of this Agreement as soon as the 2o audit report becomes available. COLTNTY shall have the right to ensure that necessary conective 21 actions aze made by CI' YI'for any audiC findings pertinent to CITY handling of CDBG Program 22 funding pursuant to federal requirements.
23 21. No CDBG or HOME Program funds shall be expended on any activity, which does 24 not affirmatively further Fair housing goals within CITY. 25 22. Pursuant to 24 CFR Part 570. b) 501(of CDBG and 24 CFR Part 92.504 of HOME 26 program regulations, CITY is subject to all requirements applicable to subrecipients, including the 27 requirement of a written agreement set forth in 24 CFR Part 570.503 of CDBG and 24 CFR Parts 28 92. 509505-of HOME progam regulations.
29 23. This Cooperation Agreement shall apply to any supplemental program which 3o HUD makes available through the CDBG or the HOME Programs. 2000080 61005brmCounrySmapCltyAgreemmtrevisedMay18, 6
Rev, Sec[ ion t8. b., 52605)

1 24. CITY may void this Agreement only if it submits to COUNTY on or before July 2 08, 2005 the notification from HUD that CITY has qualified as a"Metropolitan City" or an 3 Entitlement Cit}' prior to the completion of the re-qualification process for Fiscal Years 2006- 4 2007, 2007-2008, 2008-2009. Upon such notification by HUD, CITY also must submit to 5 COLTNTY and HUD written notification of its decision to either remain in the Urban County 6 Program as a"Metropolitan City" or become an "Entitlement Cit}' as a separate entity. s
9 10
11 12
13 14
15 16
17 18
l9
20 21
22 23
24 25
26 2"7
28 29
30 31
32 33
2 W6200E Ubve County Swall Ckty Agrcemm<mbed May ID, 2005 7

1 e
2 IN WPTNESS WHEREOF, CITY has caused this Agreement to be executed by its 3 Mayor/City Manager and attested by its City Clerk; COLTNTY has caused this Agreement to be 4 executed by the Director of the Housing and Community Services Department; each having been 5 duly authorized by the CITY Council and the COiINTY Board of Supervisors, respectively. 6 7 ATTEST:
s City of `'°" a municipal B
Y
9 Corpora' teof ifo Name: snsan c. vanderpooi
lo By: TiUe: City Clerk
I1 NanIC: Kenneth C. Parker Date:
12 Title: Mayor
13 Date: odS20'
ia

APPROVED TO , AS F
i 5 Ga COUNTY OF ORANGE, a politicat
ay:
16 Name. ean Derleth B" subdivisionoftheStateofCalifornia 1 Title: Cit At orney
18 Date:___ C1 BY -C.
19 Paula Burrier-Lund, D'uector
2o Housing and Community
21 Setvices Department
22 23 DaCe: _ D
24 zs
ll//ll!/1// ll/ Ill! llll/flI//!l

ORIGINAL FORM CONTRACT
l/l/lll//1 Jllll/llllll/ lll//llllll// l
26 APPROVED AS TO FORM and REQUIRED COUNT'Y COUNSEL STATEMENT:
27 28 I'he terms and provisions of the agreement are fizlly authorized under State and local law and the 29 agreement provides full legal authority for the County." 30 31 By:. G( C! 1• J
Date: f /b'
20062008 [/ rbso Cevory 9os11 Ciry Agmmmt mL M Mty i& 2005 8

City of Los Alamitos

CITY COUNCIL AGENDA REPORT
MEETING DATE: June 20, 2023 ITEM NUMBER: 11A
To: Mayor Tanya Doby & Members of the City Council
Presented By: Craig Koehler, Director of Finance
Subject: Annual Operating and Capital Improvement Program Budget Adoption for Fiscal Year 2023-24

SUMMARY
City Charter Sections 1201-1205 govern the development and adoption of the City’s Annual Budget. Section 1203 requires a public hearing for public input on the proposed budget. Thereafter, the City Council shall consider adoption of the budget with revisions, if any; establish estimated revenues, expenditure appropriations, and transfers of funds of the City.

RECOMMENDATION

1. Review, receive, and file the department overviews for Fiscal Year 2023-24; and,

2. Conduct a Public Hearing on the Proposed Annual Operating and Capital Improvement Program Budget; and,

3. Adopt Resolution No. 2023-16, entitled, “A RESOLUTION OF THE CITY COUNCIL OF

THE CITY OF LOS ALAMITOS, CALIFORNIA, ADOPTING THE ANNUAL OPERATING AND CAPITAL IMPROVEMENT PROGRAM BUDGET FOR FISCAL YEAR 2023-24"; and,

4. Authorize the City Manager to enter into the Side Letter Agreement with the Teamsters; and,

5. Authorize the City Manager to enter into the Side Letter Agreement with the Police Officers Association (POA); and,

6. Adopt Resolution No. 2023-17, entitled "A RESOLUTION OF THE CITY COUNCIL OF

THE CITY OF LOS ALAMITOS, CALIFORNIA, AMENDING RESOLUTION NUMBER 2023-09, THE SALARY AND BENEFIT RESOLUTION FOR NON-REPRESENTED EMPLOYEES"

BACKGROUND
Presented for your consideration is the Fiscal Year 2023-24 and 2024-25 Annual Operating and Capital Improvement Program (CIP) Budget for the City of Los Alamitos. In accordance with notice requirements, the City Clerk has noticed the Public Hearing of the proposed budget, allowing for public comment. Reference copies of the Proposed Budget were made available at the City Clerk’s office prior to the Public Hearing and were available on the

City’s webpage. It is the Council’s policy to review each Department’s expenditures and revenues to better understand how the departments are spending and receiving funds as part of the budget process. This report includes an overview of the City’s departments’ budgeted expenditures.

DISCUSSION
The Preliminary Budget for FY2023-24 and FY2024-25 were presented to the Council at the May 15, 2023 meeting. No changes were recommended at that time. In addition, the preliminary budget was discussed and reviewed by the Budget Standing Committee at a Special meeting held on June 5, 2023. There was a recommendation to reduce Council expenses to be in line with prior year expenditures, with an offset to Non-Department expenditures. There is no change to the total proposed expenditures, as this is merely a shift between departments. In addition to budget line-item detail provided in this report, individual presentations will be provided by each department detailing the respective department ‘s operations and goals for FY2023-24.

Fiscal Year 2023-24 Budget Overview
The new budget process reflects two fiscal years, with adoption of the first year FY2023-24, and the second year FY2024-25 provided as a planning tool for the future. This will assist the Council in focusing on long-term and strategic goals. Shown below are the projected revenues for FY2023-24:

Revenues Summary FY2023-24 Projected
Property Taxes $ 5,085,144
Sales & Use Taxes - General 3,937,304
Sales & Use Taxes - Local 6,593,000
Utility Users Tax 1,799,000
Transit Occupancy Tax 530,000
Franchise Fees 655,300
Licenses & Permits 1,899,300
Fines & Forfeitures 696,000
Investment Earnings 300,000
Revenue from Other Agencies 12,200
Charges for Services 764,818
Miscellaneous Revenues 50,000
Total Revenues 22,322,066
Interfund Transfers 870,000
Total Revenues and Transfers In $ 23,192,066
Property Taxes
There have been no updates to the most recent report received from HdL (dated March 29, 2023) The projections for secured property taxes for FY23-24 are $2.9 million. This revenue category encompasses unsecured property taxes, lighting district, and property tax in lieu of VLF. The revenue projection for total property tax revenue for FY23-24 is $5.1

million.

Sales & Use Taxes
There have been no changes to HdL’s latest estimate for Sales & Use Taxes. For FY2023- 24 the estimate is $3.9 million.

Measure Y Local Sales Tax
Continued revenue growth is expected for Measure Y, and estimates for FY2023-24 are $6.6 million.

Transient Occupancy Tax
Transit Occupancy Tax (TOT) includes tax from three hotels. The estimate for FY2023-24 is $530 thousand. A study is planned to review the TOT rate and consider a proposal for an increase that will include a portion of the increase to be used for marketing efforts, and a resulting tax rate that will be comparable with surrounding cities. There are no changes to the estimates provided earlier.

Utility Users Tax, Franchise Fees
Utility Users Tax and Franchise Fees reflect a downward trend, as consumer usage patterns reflect changes to levels and type of consumption. Estimates for FY2023-24 are reflective of this trend.

Licenses & Permits
Licenses & Permits are expected to reflect continued strong activity for building and construction. Estimates for FY2023-24 are $1.1 million, with no change from the previous estimate.

Fines & Forfeitures
Fines & Forfeitures revenue include red light camera and parking fines, and other moving violations. Revenue is expected to return to a normalized level in the next fiscal year.

Estimates for FY2023-24 remain at $696 thousand.

Charges for Services
Most of the revenue for this category is generated by the Recreation Department’s various programs, classes, and special events. In addition, the Aquatics Program has been added back to Recreation’s full menu of programs. Estimated revenues for FY2023-24 are $765 thousand, and are expected to exceed FY2022-23. There were no changes to the earlier estimates provided at the May 15 meeting.

General Fund Proposed Expenditures
The proposed expenditures represent further restructuring of the City’s internal operations in order to meet the goals set forth in the departments and the City. Projected expenditures (including transfers out) for FY23-24 are $22.7 million. There have been no changes since the last report, except the offset highlighted earlier. The table below reflects the Proposed General Fund Budget for department expenditures for FY2023-24, including additional proposed staffing positions previously discussed.

Department FY2023-24

Proposed
City Council $ 66,895
Administration (City Manager, City Clerk,
HR)
1,493,294
Finance 1,011,972
City Attorney 196,000
Police 8,345,059
Development Services 5,003,100
Recreation and Community Services 2,458,757
Non-Departmental 2,582,631
Total Expenditures 21,157,708
Interfund Operating Transfers 1,521,500
Total Operating Expenditures and
Transfers
$ 22,679,208
In addition to maintenance and operational increases, below is a breakdown of the individual departmental expenditures, including additional proposed staffing. Salaries reflect the second year of the two-year COLA adjustments as approved in the latest negotiated MOU agreements. For FY2024-25, an estimate of 3% COLA has been used as a placeholder.

City Council
The City Council budget is consistent with prior year expenditures. Dues and subscriptions include memberships for Orange County Council of Governments (OCCOG), Local Agency Formation Commission (LAFCO), Southern California Association of Governments (SCAG) and the League of California Cities (LOCC). In connection with travel for Council members, the City Manager has been directed to prepare an Administrative Policy for City Council members to attend events, that covers costs of travel for the Mayor or Mayor Pro Tem, or one Council member in their absence. Any additional cost for staff members to accompany the Council at meetings, will be borne by the department.

Administration (City Manager, City Clerk, Human Resources) Administration includes the City Manager, City Clerk, Administrative Services Manager (Human Resources) and Management Analyst. An additional Management Analyst is being proposed to meet the increasing demand. In addition, a Deputy City Clerk has been proposed to assist the City Clerk's department with added workload. There have been no changes since the May 15 proposal, and total department expenditures for Administration for FY2023-24 are projected to be $1.5 million.

Finance
The Finance Department now consists of four full-time staff, including the Finance Director, Finance Manager, Accountant, and Senior Finance Assistant, and a Part-Time Clerical Assistant has been added for additional support. The Finance Manager reflects a salary change to enhance recruiting and retention for the position which is currently being recruited. Total Finance department expenditures for FY2023-24 are projected to be $1.0

million.

Police
The Police budget consists of nine divisions: Administration, Patrol, Investigation, Records, Communication, Community Outreach, Youth Programs, Traffic, and Emergency Preparedness. Salaries reflect the recently negotiated cost of living adjustments for FY2022-23 and FY2023-24 and assume the full complement of sworn personnel at 24 sworn officers.

In addition, an additional sworn officer was approved and is being added that will be offset by OCAT through the California Department of Motor Vehicles for a period of three years.

The additional position will allow for critical backfill and will enhance overall retention. The total department expenditure for FY2023-24 is projected to be $8.3 million.

Development Services
Development Services consist of Administration, Planning, Neighborhood Preservation, Building Inspection, NPDES, Street, Park, and Facility Maintenance, and City Engineer.

The total department expenditures for FY2023-24 and FY2024-25 are projected to be $5.0 million, and there have been no changes since the last meeting.

Costs reflect the proposed positions of an additional Department Secretary and Management Analyst that will provide additional administrative and analytical support, and six additional maintenance positions. The additional maintenance positions are necessary to cover needed repairs, maintenance of the new parks coming online, provide set-up and takedown for special events, and full seven-day coverage of the City’s facilities. This will constitute a fully functioning Public Works department that is able to handle the demands of maintaining the City’s infrastructure and facilities, especially at a time when the City is making sizeable investments in both.

For the Economic Development division, Economic Development will continue to be funded and offset by ARPA. This position will be responsible for Business Licensing and additional oversight of the HdL Business License processing, the Banner Program, Economic Development initiatives, Outdoor Dining, Employment, and New Business Programs.

Recreation and Community Services
Recreation and Community Services include divisions for Administration, Community Services, Day Camp, Playgrounds, Sports, Special Classes and Special Events. Salaries reflect an adjustment of Tier 1 to the Recreation Manager. The proposed change will better align salaries with the market and retention efforts. The budget also includes the expansion of the role of Director of Parks and Recreation to include Intergovernmental and Community Affairs portfolios. This position will be responsible for acting as the City’s liaison to outside agencies, Federal/State/Local elected officials’ offices, and other regional boards that interact with the City of Los Alamitos. This position will also play a lead role in identifying and pursuing funding opportunities that arise from our association with these various outside offices and agencies, as well as tracking legislation that may impact the City.

Part-Time Salaries are being increased for the Aquatics program, and Special Classes with

the expansion of programs. Total department expenditures for Recreation and Community Services are unchanged and are projected to be $2.5 million for FY2023-24.

Staffing Retention Strategies
As discussed with the Budget Standing Committee (BSC) at the April 10, May 8, and June 5 meetings, other potential employee retention strategies are being proposed that include salary tier adjustments, flex scheduling, and percentage increases to recognize additional duties. Non-Represented and Teamsters employees that are currently in Tier 2 or Tier 3, are being proposed to move to an equivalent level in Tier 1. The estimated cost of this change is approximately $139,000. These costs have been factored into the overall budget.

In addition, to further strengthen workforce retention, a retention-performance bonus system is being proposed in order to celebrate those employees that reach career milestones of five, ten, fifteen, and twenty years of service to the City of Los Alamitos. A one-time lump sum bonus of $5,000 is being proposed for employees who have five years of service with the City as of July 1, 2023. Upon reaching ten years of service, employees will be eligible for a $10,000 bonus. This $10,000 bonus would be awarded again at the fifteen and twenty- year milestone. This retention-performance bonus would be applicable to Teamsters and Non-Represented staff.

The Police Officer Association (POA) members already have a retention-performance bonus program incorporated in their current Memorandum of Understanding (MOU). This program would be enhanced in order to make POA members eligible for the five-year milestone retention-performance bonus, but would then follow their current retentionperformance program.

The estimated cost for Fiscal Year 2023-24 would be $115,000 and the proposed one-time retention bonuses would be funded out of the City’s remaining ARPA funds. See attached side letters for POA and Teamsters, amended Resolution for the Executive Management & Non-Represented, and corresponding proposed salary schedules for Executive Management & Non-Represented and Teamsters.

Non-Departmental
Non-Departmental expenses include contractual services not associated with other departments, retiree health insurance costs, pre-employment expenses, credit card processing fees, additional training, contributions to North SPA, and $1.7 million capital projects funded by Measure Y and the General Fund.

Interfund Operating Transfers Out
Interfund transfers from the General Fund are to other funds to cover Debt Service payments (Fund 31), capital improvement projects funded by the General Fund (Building Improvement Fund 25), transfers to cover facility improvements (Fund 52), and transfers to cover self-insurance costs (Fund 54).

Internal Service Charges
There are no changes being proposed to the Internal Service Charges for FY23-24. The Internal Service Charges will be reviewed in connection with the Cost Recovery Study to

determine proper levels of cost recovery, reserve funding and allocation methodology.

Other Cost Considerations
In connection with the UAL, a report was taken to Council in November 2022 for a plan to pay down the unfunded liability.

At the July 27, 2022 Special Meeting of the Budget Standing Committee, several early UAL funding options were reviewed and discussed, including “Pay as You Go” (current payment methodology), Hybrid funding (percentage of fiscal year-end surplus applied to infrastructure and UAL), Additional Discretionary Payments (ADP), “Fresh Start Program”, Pension Obligations Bonds (POB), Tax Exempt Exchange, and IRS Section 115 Trust. A presentation was also provided by PFM Financial Advisors, LLC, related to different funding options in order to address the City’s UAL.

While the presentation initially focused on Pension Obligation Bonds as a vehicle to achieve the City’s desire to retire all outstanding PERS Unfunded Actuarial Liability, further analysis revealed that utilizing an annual Additional Discretionary Payments (ADP) plan may be more advantageous. Applying an ADP plan methodology would allow the City to achieve its goals sooner and generate more potential savings. It also would also enable the City to avoid some of the potential pitfalls of Pension Obligation Bonds, such as taking on additional debt that may not result in completely paying down the existing UAL.

Below is a summary of the three potential ADP funding plan options, and their associated projected savings. It is important to note that regardless of the ADP plan term selected (15, 12, or 10 years), the savings generated would be recouped at the end of the specified target period.

While a 10-year ADP funding plan would generate the largest amount of savings, it would seriously restrict the City’s cash flow and the ability to continue to make other improvements outlined within the City’s Fiscal Stabilization Plan. Conversely, a 15-year ADP funding plan would not provide enough additional funding in order to generate significant savings. For these reasons, staff recommended an UAL funding payment plan utilizing 12-year funding, with an estimated savings of $2.2 million. This would require an additional ADP payment of $260,000 annually. Council adopted Resolution 2022-23, adopting the PERS Unfunded Accrued Liability Pay-Down Funding Policy. The policy establishes the following directives:

• Starting with the 2022/23 Budget cycle, The Los Alamitos City Council directs the City Manager to incorporate within the annual budget an Additional Discretionary Payment (ADP) of at least $260,000 in order to address the City’s current PERS Unfunded Actuarial (UAL). The City Manager is further directed to include the same $260,000 in subsequent budgets, with the goal of achieving 100% funding within 12 years of adoption of this policy.
• Additionally, upon completion of the City’s annual independent financial audit, should a surplus be identified and verified, at least 25% of the identified and verified surplus will be used to make an additional ADP payment. This payment is in addition to and does not supplant the already directed $260,000 annual payment. • Any change to or rescission of this policy would require an action approved by the City Council during a public hearing and require a finding of extreme financial danger to the City’s infrastructure or public safety.

The approved policy will allow the City to fund 100% of the unfunded portion of the pension liability (UAL) within 12 years, or less. This undertaking will be reported annually in order for the Council to be able to monitor the plans' progress and to make adjustments as the plan progresses.

Capital Funding Needs
The proposed Capital Improvement Plan for FY2023-24 is once again an aggressive plan and exceeds FY2022-23 which was $4.2M. Many of the facility type projects were formerly funded through department line expenditures and are now included as capital projects to improve tracking and reporting. FY2023-24 CIP is projected to be $7,012,000. Funding is as follows: $2,062,000 are pending projects, $3,730,000 will be funded by the FY2022-23 surplus, and $1,220,000 is funded by Special Funds, as shown below:

Summary of CIP funding by fund:

Long-Term Forecast
Summarized below is a five-year forecast of revenues, expenditures, estimated surplus and General Fund balance for FY2022-23 through FY2026-27.

Summary
Should the City Council approve the recommended budget actions above, the estimated surplus (revenues $23.2 million exceeding expenditures $22.7 million) for FY23-24 would be $512,858, as follows:

Projected Revenues* $ 23,192,066
Proposed Expenditures* 22,679,208
Estimated Surplus $ 512,858
*Includes
transfers

FISCAL IMPACT
The fiscal impact associated with the various budget actions being recommended are incorporated in the FY2023-24 Proposed Budget. This report presents the proposed Annual Operating and Capital Improvement Program Budget for Fiscal Year 2023-24.

Attachment: 1. Resolution No. 2023-16 - Adopting Annual Budget and CIP FY 2023-24

2. Resolution No. 2023-16 - Exhibit A

3. Teamsters - Side Letter for Retention Bonus and Salary Tiers

4. Teamsters - Exhibit A

5. Police Officer Association (POA) - Side Letter for Retention Bonus

6. Resolution No. 2023-17 - Non-Represented Employees

7. Resolution No. 2023-17 - Exhibit A

RESOLUTION NO. 2023-16

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF

LOS ALAMITOS, CALIFORNIA, ADOPTING THE ANNUAL

OPERATING AND CAPITAL IMPROVEMENT PROGRAM
BUDGET FOR FISCAL YEAR 2023-24
WHEREAS, the City Manager, in accordance with Article XII, Sections 1201 and 1202 of the City Charter, has prepared and submitted a proposed annual budget for Fiscal Year 2023-24; and,
WHEREAS, the City Council has reviewed the proposed budget and conducted a Public Hearing on said budget.

NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF LOS ALAMITOS DOES RESOLVE AS FOLLOWS:

SECTION 1. The City Council of the City of Los Alamitos, California, finds that the above recitals are true and correct.

SECTION 2. The City Council of the City of Los Alamitos does hereby approve and adopt the Fiscal Year 2023-24 Budget as presented within the Proposed Annual Budget attached hereto as Exhibit “A”.

SECTION 2. The City Clerk shall certify as to theadoption of this Resolution.

PASSED, APPROVED AND ADOPTED this 20th day of June, 2023. ________________________________
Tanya Doby, Mayor
ATTEST:
____________________________________
Windmera Quintanar, MMC, City Clerk
APPROVED AS TO FORM:
____________________________________
Michael S. Daudt, City Attorney

CC RESO 2023-16

STATE OF CALIFORNIA )
COUNTY OF ORANGE ) ss

CITY OF LOS ALAMITOS )
I, Windmera Quintanar, MMC, City Clerk of the City of Los Alamitos, do hereby certify that the foregoing Resolution was adopted at a meeting of the City Council held on the 20th day of June, 2023, by the following vote to wit:

AYES: COUNCILMEMBERS:

NOES: COUNCILMEMBERS:

ABSENT: COUNCILMEMBERS:

ABSTAIN: COUNCILMEMBERS:
________________________________
Windmera Quintanar, MMC, City Clerk

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1 SIDE LETTER AGREEMENT AMENDING
THE NOVEMBER 1, 2021 TO OCTOBER 31, 2024

MEMORANDUM OF UNDERSTANDING BETWEEN
THE CITY OF LOS ALAMITOS (“CITY”)
AND THE TEAMSTERS LOCAL 911 (“TEAMSTERS”)
The City of Los Alamitos (“City”) and TEAMSTERS LOCAL 911 (“TEAMSTERS”) (collectively, the “Parties”), having previously negotiated and executed a Memorandum of Understanding (MOU) for the period November 1, 2021 to October 31, 2024 (“MOU”), do hereby agree and adopt this side letter agreement (“Side Letter Agreement”) amending the MOU related to MOU Section 5 (SALARY SCHEDULE ADJUSTMENTS) specifically as follows:

MOU SECTION 5 – SALARY SCHEDULE ADJUSTMENTS
Section 5 of the MOU shall be amended and restated as follows:

The City will increase the salary ranges of all represented classifications as provided below. Salary ranges shall be adjusted in accordance with the following:

Effective November 7, 2021, 2.5%
Effective the first full pay period following November 1, 2022, 2.0% Effective the first full pay period following November 1, 2023, (Exhibit A) 2.0% Effective the first full pay period following July 1, 2023, all members that are currently at Tier 2 and Tier 3 will move to Tier 1, at their current Step. Tier 3 and Tier 2 will be eliminated from the salary schedule and we will only have Tier 1. (Exhibit A) Retention-Performance Bonus:

Effective July 1, 2023, upon completion of five (5) consecutive years of service as a Full Time Employee to the City of Los Alamitos, an employee will be eligible to receive a $5,000 retention-performance bonus, and a $10,000 retention-performance bonus at each five-year increment thereafter (i.e., years ten (10), fifteen (15), twenty (20) et cetera.). The retention-performance bonus will be awarded at each milestone evaluation/anniversary date where an employee earns at least a meets expectations (or equivalent) rating on his/her performance evaluation. This retention-performance bonus is not PERSable and will not be reported as pensionable compensation. The retentionperformance bonus will be awarded on the milestone anniversary date only and not each year. The City will recognize one past milestone immediately from the employee’s current date of employment, if a milestone has passed.

2 The Parties understand and agree that this side letter and the amendment to MOU Section 5, as stated above.

TEAMSTERS LOCAL 911 CITY OF LOS ALAMITOS

By: _____________________________ By:_________________________ Steward, Amanda McDowell City Manager, Chet Simmons
Date: ___________________________ Date: ________________________

CALIFORNIA TEAMSTERS 911 EXHIBIT A

SALARY SCHEDULE
EFFECTIVE JULY 2, 2023

CODE CLASSIFICATION TITLE TIER STEP A STEP B STEPC STEPD STEP E 110 Receptionist 1 HOURLY 18.14 19.04 20.01 20.99 22.04 MONTHLY 3,144.27 3,300.27 3,468.40 3,638.27 3,820.27
ANNUAL 37,731.20 39,603.20 41,620.80 43,659.20 45,843.20 120 Records Clerk 1 HOURLY 21.29 22.36 23.48 24.65 25.90 MONTHLY 3,690.27 3,875.73 4,069.87 4,272.67 4,489.33
ANNUAL 44,283.20 46,508.80 48,838.40 51,272.00 53,872.00 125 Maintenance Worker 1 HOURLY 22.82 23.95 25.14 26.39 27.72 MONTHLY 3,955.47 4,151.33 4,357.60 4,574.27 4,804.80
ANNUAL 47,465.60 49,816.00 52,291.20 54,891.20 57,657.60 126 Maintenance Worker 1 1 HOURLY 23.96 25.16 26.42 27.73 29.13 MONTHLY 4,153.07 4,361.07 4,579.47 4,806.53 5,049.20
ANNUAL 49,836.80 52,332.80 54,953.60 57,678.40 60,590.40 130 Secretary 1 HOURLY 24.21 25.43 26.69 28.02 29.43
MONTHLY 4,196.40 4,407.87 4,626.27 4,856.80 5,101.20
ANNUAL 50,356.80 52,894.40 55,515.20 58,281.60 61,214.40 135 Records Specialist 1 HOURLY 25.18 26.44 27.76 29.16 30.62 136 Community Liaison Officer MONTHLY 4,364.53 4,582.93 4,811.73 5,054.40 5,307.47 ANNUAL 52,374.40 54,995.20 57,740.80 60,652.80 63,689.60 140 Senior Maintenance Worker 1 HOURLY 26.50 27.83 29.22 30.67 32.21 145 Finance Assistant MONTHLY 4,593.33 4,823.87 5,064.80 5,316.13 5,583.07 150 Mechanic ANNUAL 55,120.00 57,886.40 60,777.60 63,793.60 66,996.80 152 Planning Aide
155 Recreation Coordinator 1 HOURLY 26.73 28.09 29.49 30.97 32.52 157 Recreation Coordinator/ Graphic Design MONTHLY 4,633.20 4,868.93 5,111.60 5,368.13 5,636.80 ANNUAL 55,598.40 58,427.20 61,339.20 64,417.60 67,641.60 160 Department Secretary 1 HOURLY 27.27 28.63 30.08 31.59 33.16 MONTHLY 4,726.80 4,962.53 5,213.87 5,475.60 5,747.73
ANNUAL 56,721.60 59,550.40 62,566.40 65,707.20 68,972.80 305 Senior Finance Assistant 1 HOURLY 29.42 30.90 32.44 34.05 35.74 MONTHLY 5,099.47 5,356.00 5,622.93 5,902.00 6,194.93
ANNUAL 61,193.60 64,272.00 67,475.20 70,824.00 74,339.20 170 Assistant Planner 1 HOURLY 30.50 32.03 33.62 35.31 37.07 175 Code Enforcement Officer MONTHLY 5,286.67 5,551.87 5,827.47 6,120.40 6,425.47 ANNUAL 63,440.00 66,622.40 69,929.60 73,444.80 77,105.60 180 Maintenance Foreman 1 HOURLY 30.76 32.30 33.92 35.60 37.39 185 Master Mechanic MONTHLY 5,331.73 5,598.67 5,879.47 6,170.67 6,480.93 ANNUAL 63,980.80 67,184.00 70,553.60 74,048.00 77,771.20

CALIFORNIA TEAMSTERS 911 EXHIBIT A

SALARY SCHEDULE
EFFECTIVE JULY 2, 2023

CODE CLASSIFICATION TITLE TIER STEP A STEP B STEP C STEP D STEP E 205 Lead Foreman 1 HOURLY 32.76 34.40 36.13 37.93 39.82 MONTHLY 5,678.40 5,962.67 6,262.53 6,574.53 6,902.13
ANNUAL 68,140.80 71,552.00 75,150.40 78,894.40 82,825.60 210 Accountant 1 HOURLY 34.71 36.45 38.27 40.17 42.18
MONTHLY 6,016.40 6,318.00 6,633.47 6,962.80 7,311.20
ANNUAL 72,196.80 75,816.00 79,601.60 83,553.60 87,734.40 195 Associate Planner 1 HOURLY 34.38 36.11 37.89 39.81 41.77 MONTHLY 5,959.20 6,259.07 6,567.60 6,900.40 7,240.13
ANNUAL 71,510.40 75,108.80 78,811.20 82,804.80 86,881.60 220 Management Analyst 1 HOURLY 39.05 40.99 43.04 45.20 47.45 MONTHLY 6,768.67 7,104.93 7,460.27 7,834.67 8,224.67
ANNUAL 81,224.00 85,259.20 89,523.20 94,016.00 98,696.00

CALIFORNIA TEAMSTERS 911 EXHIBIT A

SALARY SCHEDULE
EFFECTIVE NOVEMBER 5, 2023

CODE CLASSIFICATION TITLE TIER STEP A STEP B STEP C STEP D STEP E 110 Receptionist 1 HOURLY 18.50 19.42 20.41 21.41 22.48 MONTHLY 3,206.67 3,366.13 3,537.73 3,711.07 3,896.53
ANNUAL 38,480.00 40,393.60 42,452.80 44,532.80 46,758.40 120 Records Clerk 1 HOURLY 21.72 22.81 23.95 25.14 26.42 MONTHLY 3,764.80 3,953.73 4,151.33 4,357.60 4,579.47
ANNUAL 45,177.60 47,444.80 49,816.00 52,291.20 54,953.60 125 Maintenance Worker 1 HOURLY 23.28 24.43 25.64 26.92 28.27 MONTHLY 4,035.20 4,234.53 4,444.27 4,666.13 4,900.13
ANNUAL 48,422.40 50,814.40 53,331.20 55,993.60 58,801.60 126 Maintenance Worker 1 1 HOURLY 24.44 25.66 26.95 28.28 29.71 MONTHLY 4,236.27 4,447.73 4,671.33 4,901.87 5,149.73
ANNUAL 50,835.20 53,372.80 56,056.00 58,822.40 61,796.80 130 Secretary 1 HOURLY 24.69 25.94 27.22 28.58 30.02
MONTHLY 4,279.60 4,496.27 4,718.13 4,953.87 5,203.47
ANNUAL 51,355.20 53,955.20 56,617.60 59,446.40 62,441.60 135 Records Specialist 1 HOURLY 25.68 26.97 28.32 29.74 31.23 136 Community Liaison Officer MONTHLY 4,451.20 4,674.80 4,908.80 5,154.93 5,413.20 ANNUAL 53,414.40 56,097.60 58,905.60 61,859.20 64,958.40 140 Senior Maintenance Worker 1 HOURLY 27.03 28.39 29.80 31.28 32.85 145 Finance Assistant MONTHLY 4,685.20 4,920.93 5,165.33 5,421.87 5,694.00 150 Mechanic ANNUAL 56,222.40 59,051.20 61,984.00 65,062.40 68,328.00 152 Planning Aide
155 Recreation Coordinator 1 HOURLY 27.26 28.65 30.08 31.59 33.17 157 Recreation Coordinator/ Graphic Design MONTHLY 4,725.07 4,966.00 5,213.87 5,475.60 5,749.47 ANNUAL 56,700.80 59,592.00 62,566.40 65,707.20 68,993.60 160 Department Secretary 1 HOURLY 27.82 29.20 30.68 32.22 33.82 MONTHLY 4,822.13 5,061.33 5,317.87 5,584.80 5,862.13
ANNUAL 57,865.60 60,736.00 63,814.40 67,017.60 70,345.60 305 Senior Finance Assistant 1 HOURLY 30.01 31.52 33.09 34.73 36.45 MONTHLY 5,201.73 5,463.47 5,735.60 6,019.87 6,318.00
ANNUAL 62,420.80 65,561.60 68,827.20 72,238.40 75,816.00 170 Assistant Planner 1 HOURLY 31.11 32.67 34.29 36.02 37.81 175 Code Enforcement Officer MONTHLY 5,392.40 5,662.80 5,943.60 6,243.47 6,553.73 ANNUAL 64,708.80 67,953.60 71,323.20 74,921.60 78,644.80 180 Maintenance Foreman 1 HOURLY 31.38 32.95 34.60 36.31 38.14 185 Master Mechanic MONTHLY 5,439.20 5,711.33 5,997.33 6,293.73 6,610.93 ANNUAL 65,270.40 68,536.00 71,968.00 75,524.80 79,331.20

CALIFORNIA TEAMSTERS 911 EXHIBIT A

SALARY SCHEDULE
EFFECTIVE NOVEMBER 5, 2023

CODE CLASSIFICATION TITLE TIER STEP A STEP B STEP C STEP D STEP E 205 Lead Foreman 1 HOURLY 33.42 35.09 36.85 38.69 40.62 MONTHLY 5,792.80 6,082.27 6,387.33 6,706.27 7,040.80
ANNUAL 69,513.60 72,987.20 76,648.00 80,475.20 84,489.60 210 Accountant 1 HOURLY 35.40 37.18 39.04 40.97 43.02
MONTHLY 6,136.00 6,444.53 6,766.93 7,101.47 7,456.80
ANNUAL 73,632.00 77,334.40 81,203.20 85,217.60 89,481.60 195 Associate Planner 1 HOURLY 35.07 36,83 38.65 40.61 42.61 MONTHLY 6,078.80 6,383.87 6,699.33 7,039.07 7,385.73
ANNUAL 72,945.60 76,606.40 80,392.00 84,468.80 88,628.80 220 Management Analyst 1 HOURLY 39.83 41.81 43.90 46.10 48.40 MONTHLY 6,903.87 7,247.07 7,609.33 7,990.67 8,389.33
ANNUAL 82,846.40 86,964.80 91,312.00 95,888.00 100,672.00

1 LO001\017\10150624.v3

SIDE LETTER AGREEMENT AMENDING
THE JULY 1, 2021 TO JUNE 30, 2024

MEMORANDUM OF UNDERSTANDING BETWEEN
THE CITY OF LOS ALAMITOS (“CITY”)
AND THE LOS ALAMITOS POLICE OFFICERS ASSOCIATION (“POA”) The City of Los Alamitos (“City”) and LOS ALAMITOS POLICE OFFICERS ASSOCIATION (“POA”) (collectively, the “Parties”), having previously negotiated and executed a Memorandum of Understanding (MOU) for the period JULY 1, 2021 to JUNE 30, 2024 (“MOU”), do hereby agree and adopt this side letter agreement (“Side Letter Agreement”) amending the MOU related to MOU Section 29 (Retention-Performance Bonus), specifically as follows:

MOU SECTION 29. – RETENTION-PERFORMANCE BONUS
Section 29. of the MOU shall be amended and restated as follows:

Effective July 1, 2023, upon completion of five (5) consecutive years of service to the City of Los Alamitos, an employee will be eligible to receive a $5,000 retention-performance evaluation/anniversary date where he/she earns at least a meets expectations (or equivalent) rating on his/her performance evaluation. The five (5) year retentionperformance bonus will be received on the milestone anniversary date only and not each year. The city will recognize one past milestone up to 9 years immediately from the employees current date of employment, if the milestone has past.

Upon completion of ten (10) years of sworn law enforcement service, including at least five (5) years of service at Los Alamitos Police Department, an employee will be eligible to receive a $5,000 retention-performance bonus for each evaluation thereafter where he/she earns at least a meets expectations (or equivalent) rating on his/her performance evaluation.

The parties understand that the retention-performance bonus is not PERSable and will not be reported as pensionable compensation.

The Parties understand and agree that this side letter and the amendment to MOU Section 29, as stated above.

2 LO001\017\10150624.v3

LOS ALAMITOS POLICE OFFICERS CITY OF LOS ALAMITOS

ASSOCIATION
By: ______________________________ By: _________________________ President, Shaun Krogman
Date: ___________________________ Date: ________________________

1773056.1
RESOLUTION NO. 2023-17

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF

LOS ALAMITOS, CALIFORNIA, AMENDING THE SALARY AND
BENEFITS FOR EXECUTIVE MANAGEMENT & NONREPRESENTED EMPLOYEES BY AMENDING RESOLUTION NUMBER 2021-25 AND REPEALING SALARY SCHEDULES TO
RESOLUTION NUMBER 2023-09
WHEREAS, the City of Los Alamitos desires to promote improved employeremployee relations between the City of Los Alamitos and its employees by establishing and presenting the rights and benefits of the employees and the City of Los Alamitos; and,
WHEREAS, on November 15, 2021, the City Council adopted Resolution No. 2021-25 establishing the salaries and benefits for Non-Represented Employees of the City of Los Alamitos, which was thereafter modified by Resolution Nos. 2022-07 and 2022-24, on February 28, 2022 and July 18, 2022 respectively, and most recently by Resolution No. 2023-09 (the “Salary and Benefit Resolution for Non-Represented Employees of the City of Los Alamitos”); and,
WHEREAS, the City of Los Alamitos seeks to amend the Salary and Benefit Resolution for Non-Represented Employees of the City of Los Alamitos by (1) eliminating Tier 2 from the Salary Schedule, and (2) establishing a retention-performance bonus program.

NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF LOS ALAMITOS DOES HEREBY RESOLVE AS FOLLOWS:

SECTION 1: Effective Date. This Resolution and the amendments to the Salary and Benefit Resolution for Non-Represented Employees of the City of Los Alamitos specified herein shall become effective July 1, 2023.

SECTION 2: Salary Schedule. The City of Los Alamitos Executive Management & NonRepresented Employees Salary Schedule attached hereto as Exhibit “A” is hereby appended to and made a part of the Salary and Benefit Resolution for Non-Represented Employees of the City of Los Alamitos and shall supersede and replace Exhibit “A” of Resolution No. 2023-09. The reference to Exhibits A1, A2, and A3 in Section 5 (Salary Ranges) of Resolution No 2023-09 is amended to refer only to Exhibits A1 and A2 of the Executive Management & Non-Represented Employees Salary Schedule.

SECTION 3: Elimination of Tier 2. All City staff at Tier 2 of the Salary Schedule as of June 20, 2023, shall move to Tier 1 at their current Step on the Effective Date of this Resolution, and as listed in Exhibit “A” attached hereto.

CC RESO 2023-17

1773056.1
SECTION 4. Retention-Performance Bonus. Upon completion of five (5) consecutive years of service as a Full Time Employee to the City of Los Alamitos, an employee will be eligible to receive a $5,000 retention-performance bonus, and a $10,000 retentionperformance bonus at each five-year increment thereafter (i.e., years ten (10), fifteen (15), twenty (20) et cetera.). The retention-performance bonus will be awarded at each milestone evaluation/anniversary date where an employee earns at least a meets expectations (or equivalent) rating on his/her performance evaluation. This retentionperformance bonus is not PERSable and will not be reported as pensionable compensation. The retention-bonus will be awarded on the milestone anniversary date only and not each year. The City will recognize one past milestone immediately from the employee’s current date of employment, if a milestone has passed.

SECTION 5. Continuing Force and Effect. Except as expressly modified above, all terms and conditions of the Salary and Benefit Resolution for Non-Represented Employees of the City of Los Alamitos as set forth in Resolution 2023-09 shall remain unchanged and in full force and effect.

SECTION 36. Certification. The City Clerk shall certify as to the adoption of this Resolution.

PASSED, APPROVED, AND ADOPTED this 20th day of June 2023. _______________________________
Tanya Doby, Mayor
ATTEST:
___________________________
Windmera Quintanar, CMC, City Clerk
APPROVED AS TO FORM:
_________________________
Michael S. Daudt, City Attorney

CC RESO 2023-17

1773056.1

STATE OF CALIFORNIA )
COUNTY OF ORANGE ) ss

CITY OF LOS ALAMITOS )
I, Windmera Quintanar, MMC, City Clerk of the City of Los Alamitos, do hereby certify that the foregoing Resolution was adopted at a regular meeting of the City Council held on the 20th day of June 2023 by the following vote, to wit:

AYES: COUNCILMEMBERS:

NOES: COUNCILMEMBERS:

ABSENT: COUNCILMEMBERS:

ABSTAIN: COUNCILMEMBERS:
________________________________________
Windmera Quintanar, MMC, City Clerk

CC RESO 2023-17

1773056.1
Exhibit “A”
The City of Los Alamitos Executive Management & Non-Represented Employees Salary Schedule

EXHIBIT A

CITY OF LOS ALAMITOS EXECUTIVE MANAGEMENT & NON-REPRESENTED EMPLOYEES

SALARY SCHEDULE
EFFECTIVE JULY 2, 2023

CODE CLASSIFICATION TITLE TIER CATGY/FLSA STEP A STEP B STEPC STEP D STEP E 310 Benefits Coordinator/Executive Asst C-E HOURLY 40,13 42.14 44.24 46.45 48.78 MONTHLY 6,956.09 7,303.61 7,668.31 8,052.11 8,455.00
ANNUAL 83,473.08 87,643.3D 92,019.73 96,625.30 101,460.00 324 Recreation Supervisor C-E HOURLY 36.63 38.63 40.76 42.99 45.36 326 Economic Development Supervisor MONTHLY 6,349.82 6,696.14 7,064.93 7,452.43 7,862.40 328 Public Works Supervisor ANNUAL 76,197.89 80,353.73 84,779.14 89,429.18 94,348.80 951 Deputy City Clerk
330 Assistant to the City Manager C-E HOURLY 42.22 44.33 46.54 48.88 51.33 MONTHLY 7,318.13 7,683.87 8,066.93 8,472.53 8,897.20
ANNUAL 87,817.60 92,206.40 96,803.20 101,670.40 106,766.40 340 Finance Manager MM-E HOURLY 48.56 50.99 53.54 56.20 59.01 355 Recreation Manager MM-E MONTHLY 8,416.51 8,837.71 9,279.50 9,741.89 10,228.61 362 Administrative Services Manager A·E ANNUAL 100,998.14 106,052.54 111,354.05 116,902.66 122,743.30 365 Development Services Manager MM-E
370 City Clerk A·E HOURLY 43.20 45.36 47.64 50.02 52.52 MONTHLY 7,488.00 7,862.40 8,257.60 8,670.13 9,103.47
ANNUAL 89,856.00 94,348.80 99,091.20 104,041.60 109,241.60 373 City Clerk/ Director of Communication A·E HOURLY 45.36 47.64 50.02 52.52 55.14 MONTHLY 7,862.40 8,257.60 8,670.13 9,103.47 9,557.60
ANNUAL 94,348.80 99,091.20 104,041.60 109,241.60 114,691.20 380 Support Services Manager 1 MM-E HOURLY 51.34 53.91 56.60 59.43 62.39 MONTHLY 8,898.93 9,344.40 9,810.67 10,301.20 10,814.27
ANNUAL 106,787.20 112,132.80 117,728.00 123,614.40 129,771.20 405 Finance Director 1 A-E HOURLY 55.70 61.25 66.84 71.64 77.97 MONTHLY 9,654.67 10,616.67 11,585.60 12,417.60 13,514.80 ANNUAL 115,856.00 127,400.00 139,027.20 149,011.20 162,177.60 390 Police Captain MM-E HOURLY 64.16 67.37 70.75 74.28 78.00 MONTHLY 11,121.07 11,677.47 12,263.33 12,875.20 13,520.00 ANNUAL 133,452.80 140,129.60 147,160.00 154,502.40 162,240.00 400 Administrative Services Director A-E HOURLY 58.49 64.33 70.19 75.24 81.87 430 Recreation & Community Svcs Director MONTHLY 10,138.27 11,150.53 12,166.27 13,041.60 14,190.80 ANNUAL 121,659.20 133,806.40 145,995.20 156,499.20 170,289.60 410 Development Services Director A· E HOURLY 61.41 67.54 73.70 78.99 85.96 MONTHLY 10,644.40 11,706.93 12,774.67 13,691.60 14,899.73 ANNUAL 127,732.80 140,483.20 153,296.00 164,299.20 178,796.80 440 Police Chief A· E HOURLY 68.04 74.83 81.64 88.43 95.25 MONTHLY 11,793.60 12,970.53 14,150.93 15,327.87 16,510.00 ANNUAL 141,523.20 155,646.40 169,811.20 183,934.40 198,120.00 500 City Manager n/a A-E City Manager salary is set by contract with the City Council.

Employment Category Fair Labor Standards Act Classification A= At Will E = Exempt from overtime
C • Confidential
MM= Mid-management

EXHIBIT A

CITY OF LOS ALAMITOS EXECUTIVE MANAGEMENT & NON-REPRESENTED EMPLOYEES

SALARY SCHEDULE
EFFECTIVE NOVEMBER 5, 2023

CODE CLASSIFICATION TITLE TIER CATGY/FLSA STEP A STEP B STEP C STEP D STEP E 310 Benefits Coordinator/Executive Asst 1 C-E HOURLY 40.93 42.98 45.13 47.38 49.75 MONTHLY 7,095.21 7,449.68 7,821.68 8,213.15 8,624.10
ANNUAL 85,142.54 89,396.16 93,860.13 98,557.81 103,489.20 324 Recreation Supervisor 1 C-E HOURLY 37.37 39.41 41.57 43.86 46.27 326 Economic Development Supervisor MONTHLY 6,477.12 6,830.93 7,205.33 7,602.19 8,019.65 328 Public Works Supervisor ANNUAL 77,725.44 81,971.14 86,463.94 91,226.30 96,235.78 951 Deputy City Clerk
330 Assistant to the City Manager 1 C-E HOURLY 43.06 45.22 47.47 49.86 52.36 MONTHLY 7,463.73 7,838.13 8,228.13 8,642.40 9,075.73
ANNUAL 89,564.80 94,057.60 98,737.60 103,708.80 108,908.80 340 Finance Manager 1 MM-E HOURLY 49.53 52.00 54.60 57.33 60.20 355 Recreation Manager MM-E MONTHLY 8,584.84 9,014.08 9,464.79 9,938.03 10,434.93 362 Administrative Services Manager A-E ANNUAL 103,018.11 108,169.01 113,577.46 119,256.34 125,219.15 365 Development Services Manager MM-E
370 City Clerk 1 A-E HOURLY 44.06 46.27 48.59 51.02 53.57 MONTHLY 7,637.07 8,020.13 8,422.27 8,843.47 9,285.47
ANNUAL 91,644.80 96,241.60 101,067.20 106,121.60 111,425.60 373 City Clerk/ Director of Communication 1 A-E HOURLY 46.27 48.59 51.02 53.57 56.24 MONTHLY 8,020.13 8,422.27 8,843.47 9,285.47 9,748.27
ANNUAL 96,241.60 101,067.20 106,121.60 111,425.60 116,979.20 380 Support Services Manager 1 MM-E HOURLY 52.37 54.99 57.73 60.62 63.64 MONTHLY 9,077.47 9,531.60 10,006.53 10,507.47 11,030.93 ANNUAL 108,929.60 114,379.20 120,078.40 126,089.60 132,371.20 405 Finance Director A-E HOURLY 56.81 62.48 68.18 73.07 79.53 MONTHLY 9,847.07 10,829.87 11,817.87 12,665.47 13,785.20 ANNUAL 118,164.80 129,958.40 141,814.40 151,985.60 165,422.40 390 Police Captain MM-E HOURLY 65.44 68.72 72.17 75.77 79.56 MONTHLY 11,342.93 11,911.47 12,509.47 13,133.47 13,790.40 ANNUAL 136,115.20 142,937.60 150,113.60 157,601.60 165,484.80 400 Administrative Services Director A-E HOURLY 59.66 65.62 71.59 76.74 83.51 430 Recreation & Community Svcs Director MONTHLY 10,341.07 11,374.13 12,408.93 13,301.60 14,475.07 ANNUAL 124,092.80 136,489.60 148,907.20 159.619.20 173,700.80 410 Development Services Director A-E HOURLY 62.64 68.89 75.17 80.57 87.68 MONTHLY 10,857.60 11,940.93 13,029.47 13,965.47 15,197.87 ANNUAL 130,291.20 143,291.20 156,353.60 167,585.60 182,374.40 440 Police Chief 1 A-E HOURLY 69.40 76.33 83.27 90.20 97.16 MONTHLY 12,029.33 13,230.53 14,433.47 15,634.67 16,841.07 ANNUAL 144,352.00 158,766.40 173,201.60 187,616.00 202,092.80 500 City Manager n/a A-E City Manager salary is set by contract with the City Council.

Employment Category Fair Labor Standards Act Classification A= At Will E = Exempt from overtime
C = Confidential
MM= Mid-management