Agenda packet — Los Alamitos City Council, June 24, 2024 (part 1 of 5)

City Council Regular Agenda
June 24, 2024

Page 1 of 8 ends

CITY OF LOS ALAMITOS
Council Chamber
3191 Katella Ave., Los Alamitos CA 90720

CITY COUNCIL AGENDA

ADJOURNED REGULAR MEETING
Monday, June 24, 2024 – 5:00 PM

1. CALL TO ORDER

2. ROLL CALL
Mayor Nefulda
Mayor Pro Tem Hasselbrink
Council Member Doby
Council Member Hibard
Council Member Murphy

3. CLOSED SESSION
A. Public Employee Evaluation
Title: City Manager
Authority: Government Code Section 54957
NOTICE TO THE PUBLIC – This Agenda contains a brief general description of each item to be considered. Except as provided by law, action or discussion shall not be taken on any item not appearing on the agenda. Supporting documents, including staff reports, are available for review at City Hall in the City Clerk’s Office or on the City’s website at www.cityoflosalamitos.org once the agenda has been publicly posted.

Each matter on the agenda, no matter how described, shall be deemed to include any appropriate motion, whether to adopt a minute motion, resolution, payment of any bill, approval of any matter or action, or any other action. Items listed as “for information” or “for discussion” may also be the subject of an “action” taken by the City Council at the same meeting.

Agenda-related documents provided to a majority of the City Council after distribution of the City Council agenda packet (GC §54957.5) will be made available for public inspection at the meeting. Such documents will also be available at the City Clerk's office, 3191 Katella Ave., Los Alamitos, CA 90720.

In compliance with the Americans with Disabilities Act, Assistive Listening headphones are available and can be checked out from the City Clerk. If you need special assistance to participate in this meeting, please contact the City Clerk at (562) 431- 3538, ext. 220. Notification at least 42 hours prior to the meeting will enable the City to make reasonable arrangements to ensure accessibility to this meeting. [28 CFR 35.102.35.104 ADA Title II]. Language translation services are available for this meeting by calling the City Clerk’s Office least 42 hours in advance If you are unable to attend this meeting in person, you may submit comments on any agenda item or on any item not on the agenda by email to [email protected] with the subject line “COUNCIL PUBLIC COMMENT”. Comments received by 3:00 p.m. they day of the meeting will be compiled, provided to the City Council, and made available to the public before the start of the meeting. Staff will not read email comments at the meeting. You may also view the meeting live on local cable channel 3.

If, as an attendee, or a participant at this meeting, you will need special assistance beyond what is normally provided, please contact the City Clerk’s Office at (562) 431-3538, extension 220, 48 hours prior to the meeting so that reasonable arrangements may be made.

Page 1 of 628 ends

City Council Regular Agenda
June 24, 2024

Page 2 of 8 ends

B. Conference with Legal Counsel – Anticipated Litigation Significant exposure to litigation pursuant to paragraphs (2) and (3) of subdivision (d) of Government Code Section 54956.9: 1 potential case.

4. PLEDGE OF ALLEGIANCE
Mayor Nefulda will lead the Pledge of Allegiance

5. INVOCATION
Council Member Murphy will give the Invocation.

6. PRESENTATIONS
A. Welcome Home Los Alamitos Police Officer Christian Cruz and Presentation of the 2023 Mothers Against Drunk Driving (MADD) Award and the Orange County Auto Theft Advisory Commission (OC ATAC) Officer of the Year for Los Alamitos
B. Presentation of a Proclamation to Captain McGaughy, of Orange County Fire Authority, in Recognition of Drowning Prevention Awareness
C. Presentation of a Proclamation to the Parks, Recreation, & Cultural Arts Commission and Recreation & Community Services Team in Recognition of Park and Recreation Month
D. Presentation of a Certificate to Lily Habel, of Salt Me Halotherapy, in Recognition of Being Featured in the Mayor's Business Spotlight E. Presentation by Dr. Megan Witbracht, of UCI MIND, Regarding Alzheimer's Disease Awareness

7. ORAL COMMUNICATIONS
At this time, any individual in the audience may come forward to speak on any item within the subject matter jurisdiction of the City Council. Remarks are to be limited to not more than five minutes per speaker.

8. UPDATES FROM THE MAYOR
At this time, the Mayor may report on items not specifically described on the Agenda that are of interest to the community, provided no action or discussion is taken.

9. UPDATES FROM THE CITY STAFF
At this time, City Staff may also report on items not specifically described on the Agenda that are of interest to the community, provided no action or discussion is taken except.

Page 2 of 628 ends

City Council Regular Agenda
June 24, 2024

Page 3 of 8 ends

10. WARRANTS
A. Warrants (Finance)
The attached Warrant Register contains checks and electronic funds transfers for the period from May 1, 2024, to May 31, 2024.

Recommendation: Ratify the Warrants from May 1, 2024, to May 31, 2024, for $3,820,976.18.

Roll Call
Mayor Nefulda
Mayor Pro Tem Hasselbrink
Council Member Doby
Council Member Hibard
Council Member Murphy

11. CONSENT CALENDAR
All Consent Calendar items may be acted upon by one motion unless a Council Member requests separate action on a specific item.

A. Approval of Minutes (Administration)
Approve the Regular Meeting Minutes of May 20, 2024, and the Special Meeting Minutes of June 3, 2024.

B. Los Alamitos Museum Association: Proposed Schedule, Yearly Recap, and Budget (Development Services)
This Los Alamitos Museum Association’s proposed schedule, yearly recap, and budget for the 2024-2025 Fiscal Year are being provided to the City Council for approval.

Recommendation:

1. Approve the Los Alamitos Museum Association’s proposed schedule, activity plan, and budget for Fiscal Year 2024-2025; and,

2. Authorize the City Manager and/or his designee to approve any change to the schedule, activity plan, and budget.

C. Annual Appropriations Limit For Fiscal Year 2024-25 (Finance) Article XIII B of the California Constitution specifies the amount of allowable revenue the City of Los Alamitos can appropriate from the proceeds of taxes.

Recommendation: Adopt Resolution No. 2024-21, entitled, “A

RESOLUTION OF THE CITY COUNCIL OF THE CITY OF LOS

ALAMITOS, CALIFORNIA, APPROVING AND ADOPTING THE ANNUAL APPROPRIATIONS LIMIT FOR FISCAL YEAR 2024-25.”

Page 3 of 628 ends

City Council Regular Agenda
June 24, 2024

Page 4 of 8 ends

D. Annual Comprehensive Financial Report for June 30, 2023 (Finance) For the Council's consideration, receiving the fiscal year 2022-23 audit reports is required.

Recommendation: Receive and file the fiscal year 2022-23 audit reports.

E. Approval of the Fiscal Year 2024-25 Project List for SB 1 Funds towards the Old Town West Street Improvement Project
(Development Services)
The City of Los Alamitos receives transportation funding from the State in the form of grants or direct allocation of Motor Vehicle Fuel Tax (Gas Tax) through the Highway Users Tax Account (HUTA). The Road Repair and Accountability Act of 2017 (SB 1) provides funding for the maintenance and repair of local streets and roads through a Road Maintenance and Rehabilitation Account (RMRA). To be eligible for funding, the City must submit a proposed project list to the California Transportation Commission along with a resolution documenting the approval of the City’s amended Capital Improvement budget to include the project to receive RMRA funding. Staff recommends the use of RMRA funding for road improvements for the Old Town West Street Improvement Project FY 24-25 for an estimated $310,410.

Recommendation:

1. Determine that the action is exempt from the California Environmental Quality Act (CEQA) pursuant to Sections 15060(c)(2) and 15060(c)(3) of the CEQA Guidelines because it will not result in a physical change to the environment, directly or indirectly; and,

2. Adopt Resolution No. 2024-22, entitled, “A Resolution OF THE CITY COUNCIL Of The CITY OF LOS ALAMITOS, CALIFORNIA,
Approving A List Of Projects FOR FISCAL YEAR 2024-25 Funded BY SB 1: THE ROAD REPAIR And ACCOUNTABILITY ACT OF
2017 TOWARDS THE OLD TOWN WEST STREET
IMPROVEMENT PROJECT FY 24-25"
F. Measure M2 Seven Year Capital Improvement Program 2024-25 (Development Services)
Annual submittal of Measure M2 eligibility documentation to the Orange County Transportation Authority (OCTA) is required in order to remain eligible to receive Measure M2 sales tax revenue funds. The submittal documentation this year requires City Council approval of an updated Measure M2 Seven Year Capital Improvement Program.

Page 4 of 628 ends

City Council Regular Agenda
June 24, 2024

Page 5 of 8 ends

Recommendation: Approve and authorize Staff to submit to the Orange County Transportation Authority the Measure M2 Seven Year Capital Improvement Program for Fiscal Years 2024/25 through 2030/31, to comply with Measure M2 eligibility criteria.

G. Award of Bid for the Signing and Striping Improvements on Los Alamitos Boulevard Between Katella Avenue and Coyote Creek Trail (CIP No. 23/24-06) (Development Services)
This item recommends the award of a bid to begin the installation of the Signage and Striping Improvements on Los Alamitos Boulevard between Katella Avenue and Coyote Creek Trail (CIP No. 23/24-06) for an amount not exceeding $110,000.

Recommendation:

1. Award construction for the Signing and Striping Improvements on Los Alamitos Boulevard Between Katella Avenue and Coyote Creek Trail (CIP No. 23/24-06) Project to WGJ Enterprises Inc., dba PCI in the amount of $82,148.25; and,

2. Authorize the Mayor to execute the contract with WGJ Enterprises Inc., dba PCI, for the project; and,

3. Authorize the City Engineer to add work and execute change orders in the amount not to exceed the contingency reserve of 15% or $12,300.00
H. Award of Bid for Animal Control and Sheltering Services (RFP 2024- 05) (Development Services)
This item is for the awarding of the City's Animal Control and Sheltering Services to the City of Long Beach Animal Care Services (LBACS) for a two-year contract in the annual amount of $166,526.73.

Recommendation:

1. Award of bid for Animal Control and Sheltering Services in the amount not to exceed $166,526.73 annually for a two-year contract to City of Long Beach Animal Care Services; and,

2. Authorize the City Manager to approve one 2-year contract with one optional 2- year extension for a possible four-year term; and,

3. Authorize the City Manager to execute the contract with City of Long Beach Animal Care Services in a form approved by the City Attorney.

Page 5 of 628 ends

City Council Regular Agenda
June 24, 2024

Page 6 of 8 ends

I. Pine StrEATs and Revive Phase II Grant Programs (Development Services)
This item seeks Council consideration for appropriating funds to benefit the second installment of Pine strEATs and Revive Los Alamitos Phase II Grant Program. Pine strEATS will again serve as a supplementary piece of the citywide special event, Celebrate Los Al. The restaurant grant program will provide up to $5,000 for labor, food costs, and marketing for Los Alamitosbased restaurants to provide samplings of their food to attendees.

The Revive Los Alamitos Phase II Program will provide businesses with funding for facade improvement projects. The grant will also provide eligible home-based businesses with an opportunity to make technological improvements to their online shopping experience, including enhanced marketing tools and online pay options. $105,000 is requested for the second phase.

Recommendation:

1. Review Pine strEATs Grant Program and Revive Los Alamitos Grant Program Phase II; and,

2. Appropriate $80,000 for the Pine strEATS Grant program; and,

3. Appropriate $105,000 for the Revive Los Alamitos Phase II Grant Program.

J. Award of Bid for the Laurel Park Tennis Court Fence Replacement Project (RFP No. 2024-02) (Development Services)
This item recommends awarding a bid to Harris Steel Fence Co., Inc. to begin the Laurel Park Tennis Court Fence Replacement Project (RFP No. 2024-02) in the amount of $86,412.00.

Recommendation:

1. Award of contract for the Laurel Park Tennis Court Fence Replacement Project (RFP No. 2024-02) in the amount of
$86,412.00 to Harris Steel Fence Co., Inc.; and,

2. Authorize the Mayor to execute the contract with Harris Steel Fence Co., Inc. for the project.

K. Award of Bid for the Laurel Park Tennis Court Resurfacing Project (RFP No. 2024-03) (Development Services)
This item recommends awarding a bid to Trueline Construction & Surfacing, Inc. to begin the Laurel Park Tennis Court Resurfacing Project (RFP No. 2024-03) in the amount of $188,338.40.

Page 6 of 628 ends

City Council Regular Agenda
June 24, 2024

Page 7 of 8 ends

Recommendation:

1. Award of contract for the Laurel Park Tennis Court Resurfacing Project (RFP No. 2024-03) in the amount of $188,338.40 to Trueline Construction & Surfacing, Inc.; and,

2. Authorize the Mayor to execute the contract with Trueline Construction & Surfacing, Inc. for the project.

L. Tree City USA Proclamation (Development Services)
The City continues its commitment to expanding its urban forest program through education, events, and efforts made to apply for national recognition of Tree City USA honors by completing the final steps of a Proclamation.

Recommendation:

1. Review the proclamation and Mayor to endorse it; and,

2. Authorize Staff to proceed with the completion and submittal of Tree City USA recognition.

M. Orange County Transportation Authority (OCTA) Project V Community-Based Transit/Circulators Program: Los Alamitos Circuit (Recreation)
This item seeks a resolution endorsing and authorizing Staff to file an application for the Los Alamitos Circuit. The application is to the Orange County Transportation Authority for funding under the Project V Community-Based Transit/Circulators Program. The grant funds would be used for an on-demand micro transit operation for the City of Los Alamitos.

Recommendation: Adopt Resolution No. 2024-23, entitled “A

RESOLUTION OF THE CITY COUNCIL OF THE CITY OF LOS

ALAMITOS, CALIFORNIA, APPROVING THE SUBMITTAL OF LOS

ALAMITOS CIRCUIT APPLICATION TO THE ORANGE COUNTY

TRANSPORTATION AUTHORITY FOR FUNDING UNDER THE

PROJECT V COMMUNITY-BASED TRANSIT/CIRCULATORS
PROGRAM"
N. Part-Time Economic Development Assistant (Development Services) The Economic Development Division is seeking to recruit a Part-Time Economic Development Assistant who will provide direct support in the expansion of economic development-related programs and initiatives.

Page 7 of 628 ends

City Council Regular Agenda
June 24, 2024

Page 8 of 8 ends

Recommendation:

1. Adopt Resolution No. 2024-24, entitled "A RESOLUTION OF CITY

COUNCIL OF THE CITY OF LOS ALAMITOS, CALIFORNIA,

ADOPTING A JOB DESCRIPTION FOR PART-TIME ECONOMIC
DEVELOPMENT ASSISTANT"; and,

2. Approve and authorize staff to proceed with the recruitment for this position.

O. Annual Military Equipment Report (Police)
Assembly Bill 481 requires the Police Department to submit an Annual Military Equipment Report to City Council.

Recommendation: Receive and file the Annual Military Equipment Report per Assembly Bill No. 481.

12. COUNCIL ANNOUNCEMENTS
At this time, Council Members may also report on items not specifically described on the Agenda that are of interest to the community, provided no action or discussion is taken except to provide Staff direction to report back or to place the item on a future Agenda.

13. ADJOURNMENT
I hereby certify under penalty of perjury under the laws of the State of California, that the foregoing Agenda was posted at the Los Alamitos City Hall, 3191 Katella Ave. and online at www.cityoflosalamitos.org not less than 72 hours prior to the meeting.

Eleanor Granflor, Deputy City
Clerk Dated: June 20, 2024

Page 8 of 628 ends

City of Los Alamitos

CITY COUNCIL AGENDA REPORT
MEETING DATE: June 24, 2024 ITEM NUMBER: 10A
To: Mayor Jordan B. Nefulda & Members of the City Council Presented By: Craig Koehler, Director of Finance
Subject: Warrants

SUMMARY
The attached Warrant Register contains checks and electronic funds transfers for the period from May 1, 2024, to May 31, 2024.

RECOMMENDATION
Ratify the Warrants from May 1, 2024, to May 31, 2024, for $3,820,976.18.

BACKGROUND
The expenditures noted within the warrant Register conform to the budget approved by the City Council.

DISCUSSION
The Director of Finance certifies the accuracy of the attached register and the availability of monies for payment thereof.

FISCAL IMPACT
The total of $3,820,976.18 represents checks and electronic fund transfers from May 1, 2024, to May 31, 2024.

Attachment: 1. Council Report 06.24.2024

Page 9 of 628 ends

Pages:
1-6 486,534.72 $ Warrants 05/01/2024
7-20 1,241,679.27 $ Warrants 05/15/2024
21-25 1,178,241.32 $ Warrants 05/29/2024
26 11,702.00 $ Medical Retirees 05/01/2024
27 281,352.23 $ Payroll 04/12/2024
28 233,451.32 $ Benefits & Withholdings 04/26/2024
29 255,693.89 $ Payroll 04/12/2024
30 132,321.43 $ Benefits & Withholdings 04/26/2024
Grand Total 3,820,976.18 $
Statement:

I hereby certify that the claims or demands covered by the forgoing listed warrants have been audited as to accuracy and availability of funds for payment thereof.

Certified by Craig Koehler, Finance Director
this 3rd day of June, 2024
The attached Warrant Register containing checks and electronic funds transfers for the period from May 1, 2024 to May 31, 2024, is being presented for ratification by the City Council. The expenditures noted within this Warrant Register conform to the budget approved by the City Council. The Director of Finance certifies to the accuracy of the attached register and to the availability of monies for payment thereof.

To Ratify

CITY OF LOS ALAMITOS
A/P Warrants
June 24, 2024

Page 10 of 628 ends

VENDOR NAME
WARRANTS 05/01/2024
DESCRIPTION FUND DEPARTMENT AMOUNT_
24/7 EVENT SERVICES, INC. ROTB SECURITY SVCS GENERAL FUND NON-DEPARTMENTAL 5,880.00_ TOTAL: 5,880.00
A S WISE INC WAREHOUSE GATE PARTS GENERAL FUND BUILDING MAINTENANCE 2,424.68 WAREHOUSE GATE KNOX SWITCH GENERAL FUND BUILDING MAINTENANCE 366.95_ TOTAL: 2,791.63
AGILE OCCUPATIONAL MEDICINE PC PRE-EMPLOYMENT PHYSICAL (4) GENERAL FUND NON-DEPARTMENTAL 290.00 PRE-EMPLOYMENT PHYSICAL (1) GENERAL FUND NON-DEPARTMENTAL 50.00_ TOTAL: 340.00
AMERICAN LEGION POST 716 LOS ALAMITOS RENTAL HALL SENIOR PROM GENERAL FUND NON-DEPARTMENTAL 950.00_ TOTAL: 950.00
ANDERSON ELECTRICAL & LIGHTING SERVICE CITY HALL 1 ELECTRICAL SVC GENERAL FUND BUILDING MAINTENANCE 1,527.00_ TOTAL: 1,527.00
ANGUIANO LAWN CARE INC WEED ABATEMENT 03/24 GENERAL FUND PARK MAINTENANCE 6,521.00_ TOTAL: 6,521.00
ANIMAL PEST MANAGEMENT SERVICES GOPHER CTRL AT PARKS 03/24 GENERAL FUND PARK MAINTENANCE 490.00_ TOTAL: 490.00
ATKORE INTERNATIONAL INC BOLLARD KEYS (15) GENERAL FUND COMMUNITY DEVEL ADMIN 336.31_ TOTAL: 336.31
BORDIN SEMMER, LLP WILLIAM HOWARD VS CITY #1 SELF INSURANCE TRU INSURANCE 1,312.00 WILLIAM HOWARD VS CITY #2 SELF INSURANCE TRU INSURANCE 2,551.50_ TOTAL: 3,863.50
BROCKCOM. INC ROTB RADIOS GENERAL FUND NON-DEPARTMENTAL 624.40_ TOTAL: 624.40
CANON FINANCIAL SERVICES, INC. METER & CONTRACT 03/24 GENERAL FUND RECREATION ADMINISTRAT 509.89_ TOTAL: 509.89
CHARTER COMMUNICATIONS / SPECTRUM ENTE FIBER INTERNET 04/24 GENERAL FUND ADMINISTRATION 1,705.70 YC FIBER INTERNET 04/24 GENERAL FUND ADMINISTRATION 490.97_ TOTAL: 2,196.67
CITY OF LONG BEACH ANIMAL CTRL SVCS Q2 GENERAL FUND FINANCE 36,714.25_ TOTAL: 36,714.25
CITY OF WESTMINSTER SWAT RANGE FEES 01/22-07/23 GENERAL FUND PATROL 1,699.44_ TOTAL: 1,699.44
COLE PRO MEDIA CORP CONTRACT SVCS 04/24 GENERAL FUND NON-DEPARTMENTAL 3,000.00_ TOTAL: 3,000.00
COLORADO FAMILY SUPPORT REGISTRY ID# 12634200 POOL CLEARING FUND NON-DEPARTMENTAL 230.76_ TOTAL: 230.76
COSTAR REALTY INFORMATION, INC. REAL ESTATE DATA 04/24 GENERAL FUND ADMINISTRATION 795.00_ TOTAL: 795.00
DATA TICKET, INC. MONTHLY CHARGES 02/24 GENERAL FUND TRAFFIC 529.86 1

Page 11 of 628 ends

VENDOR NAME
WARRANTS 05/01/2024
DESCRIPTION FUND DEPARTMENT AMOUNT_
MONTHLY CHARGES 03/24 GENERAL FUND TRAFFIC 820.84_
TOTAL: 1,350.70
DUTHIE ELECTRIC SERVICE CORPORATION PD GENERATOR SVCS GENERAL FUND BUILDING MAINTENANCE 1,712.95_ TOTAL: 1,712.95
ECOFERT, INC. FERTIGATION SVCS PARKS 03/24 GENERAL FUND PARK MAINTENANCE 630.00_ TOTAL: 630.00
EQUIPMENT DEPOT CALIFORNIA INC WAREHOUSE WIRE DECKING GENERAL FUND BUILDING MAINTENANCE 2,955.21 STRADDLE STACKER GARAGE FUND GARAGE 16,545.91_
TOTAL: 19,501.12
EVENT NEWS ENTERPRISE ORDINANCE NO 2024-01 GENERAL FUND ADMINISTRATION 310.00 NOTICE OF RFP 2024-01 GENERAL FUND COMMUNITY DEVEL ADMIN 290.00 NOTICE OF RFP 2024-01 GENERAL FUND COMMUNITY DEVEL ADMIN 290.00_ TOTAL: 890.00
FORVIS LLP FYE CITY SCO REPORT GENERAL FUND FINANCE 1,365.00_ TOTAL: 1,365.00
FRED GUY'S AUTO BODY & PAINT FACILITY FORD F-150 BODY PAINT GARAGE FUND GARAGE 1,658.56_ TOTAL: 1,658.56
GANAHL LUMBER COMPANY STREET SUPPLIES GENERAL FUND STREET MAINTENANCE 92.00 STREET MAINT 04/24 GENERAL FUND STREET MAINTENANCE 47.40 PARK SIGNS & SHOVEL GENERAL FUND STREET MAINTENANCE 110.42 CITY HALL 1 OFFICE SUPPLIE GENERAL FUND BUILDING MAINTENANCE 123.71 CITY HALL 1 OFFICE SUPPLIE GENERAL FUND BUILDING MAINTENANCE 34.67 PD RESTROOM LIGHTS GENERAL FUND BUILDING MAINTENANCE 22.48 CITY HALL 1 OFFICE SUPPLIE GENERAL FUND BUILDING MAINTENANCE 28.25 CITY HALL 1 OFFICE SUPPLIE GENERAL FUND BUILDING MAINTENANCE 21.80_ TOTAL: 480.73
GEORGE HILLS COMPANY, INC. FLAT FEE SVCS 04/24 GENERAL FUND ADMINISTRATION 1,291.67_ TOTAL: 1,291.67
GOLDEN STATE WATER COMPANY GOLDEN STATE WATER 03-04/24 GENERAL FUND STREET MAINTENANCE 628.54_ TOTAL: 628.54
HARRIS & ASSOCIATES INC LAMPSON PROJECT 03/24 GENERAL FUND NON-DEPARTMENTAL 3,737.50_ TOTAL: 3,737.50
HIRSCH & ASSOCIATES, INC. LABOURDETTE PARK 03/24 GENERAL FUND CAPITAL PROJECTS 4,453.00_ TOTAL: 4,453.00
JHM SUPPLY INC REISSUE: FACILITY MAINT 03/24 GENERAL FUND PARK MAINTENANCE 362.61_ TOTAL: 362.61
LA HERRADURA MOBIL DETAIL GARAGE FUND GARAGE 615.00
GARAGE FUND GARAGE 225.00
GARAGE FUND GARAGE 135.00
GARAGE FUND GARAGE 145.00_
TOTAL: 1,120.00

LIEBERT CASSIDY WHITMORE
PD CAR WASHES 04/08/24
PD CAR WASHES 04/28/24
PW CAR WASHES 04/28/24
REC CAR WASHES 04/28/24
GENERAL SVCS 03/24 GENERAL FUND CITY ATTORNEY 560.50
2

Page 12 of 628 ends

VENDOR NAME
WARRANTS 05/01/2024
DESCRIPTION FUND DEPARTMENT AMOUNT_
LITIGATION SVCS 03/24 GENERAL FUND CITY ATTORNEY 42.50
GENERAL SVCS 03/24 GENERAL FUND CITY ATTORNEY 5,057.50
GENERAL SVCS 03/24 GENERAL FUND CITY ATTORNEY 4,760.00_ TOTAL: 10,420.50
LOS ALAMITOS AREA CHAMBER OF COMMERCE DOBY BREAKFAST 04/24 GENERAL FUND CITY COUNCIL 30.00 HIBARD BREAKFAST 04/24 GENERAL FUND CITY COUNCIL 30.00
MURPHY BREAKFAST 04/24 GENERAL FUND CITY COUNCIL 30.00
WILSON BREAKFAST 04/24 GENERAL FUND ADMINISTRATION 30.00 LIGHTNER BREAKFAST 04/24 GENERAL FUND ADMINISTRATION 30.00_ TOTAL: 150.00
LOWE'S CITY CHAMBER PLANTERS GENERAL FUND BUILDING MAINTENANCE 101.74 CITY HALL 1 OFFICE BUILD GENERAL FUND BUILDING MAINTENANCE 185.10 CITY HALL 1 OFFICE BUILD GENERAL FUND BUILDING MAINTENANCE 9.23_ TOTAL: 296.07
MANHATTAN STITCHING COMPANY, INC. SUMMER DAY CAMP T-SHIRTS GENERAL FUND DAY CAMP 2,978.21_ TOTAL: 2,978.21
MISC. VENDOR CHRIS LEVEQUE CHRIS LEVEQUE:REFUND GENERAL FUND NON-DEPARTMENTAL 5,290.00 PAOLA FRANCO PAOLA FRANCO:REIMBURSEMENT GENERAL FUND NON-DEPARTMENTAL 51.00_ TOTAL: 5,341.00
MOBILE MODULAR MANAGEMENT CORP TRAILER RENT 03/2024 GENERAL FUND COMMUNITY DEVEL ADMIN 369.87_ TOTAL: 369.87
NEWPORT EXTERMINATING PEST CTRL 02/24 GENERAL FUND BUILDING MAINTENANCE 175.00 BAIT STATION REFILL (20) GENERAL FUND BUILDING MAINTENANCE 60.00_ TOTAL: 235.00
NORM'S AUTOMOTIVE CENTER, INC. PD 48-1 VEHICLE SVCS 04/24 GARAGE FUND GARAGE 399.40_ TOTAL: 399.40
PENINSULA SEPTIC SERVICE, INC. PUMP SEPTIC COTTONWOOD 04/24 GENERAL FUND PARK MAINTENANCE 580.00_ TOTAL: 580.00
POWERTRIP RENTALS, LLC ROTB EQUIPMENT RENTAL GENERAL FUND NON-DEPARTMENTAL 2,017.69_ TOTAL: 2,017.69
PRECISION CONCRETE CUTTING CIP 22/23-08 CONCRETE PRO GENERAL FUND STREET MAINTENANCE 178,549.16 CIP 22/23-08 SIDEWALK PRO GENERAL FUND STREET MAINTENANCE 3,218.36_ TOTAL: 181,767.52
PRINTMASTERS PRESCHOOL BANNER GENERAL FUND SPECIAL CLASSES 163.88_ TOTAL: 163.88
RCA INVESTMENTS INC MOTOR BIKE - POLICE GARAGE FUND GARAGE 34,938.06_ TOTAL: 34,938.06
ROGERS, ANDERSON, MALODY & SCOTT, LLP FY 22/23 AUDIT SVCS GENERAL FUND FINANCE 3,520.00 FY 22/23 AUDIT SVCS GENERAL FUND FINANCE 10,000.00_
TOTAL: 13,520.00
SDI PRESENCE LLC IT CONTRACT 03/24 TECHNOLOGY REPLACE ADMINISTRATIVE SERVICE 5,871.00 CLOUD BACK UP 03/24 TECHNOLOGY REPLACE ADMINISTRATIVE SERVICE 1,180.00 3

Page 13 of 628 ends

VENDOR NAME
WARRANTS 05/01/2024
DESCRIPTION FUND DEPARTMENT AMOUNT_
SENTINEL ONE CTRL 03/24 TECHNOLOGY REPLACE ADMINISTRATIVE SERVICE 394.94 IT SUPPORT SVCS 03/24 TECHNOLOGY REPLACE ADMINISTRATIVE SERVICE 4,797.50_ TOTAL: 12,243.44
SIR SPEEDY PRINTING, SIGNS, MARKETING ADMIN DEPT BUSINESS CARDS GENERAL FUND ADMINISTRATION 92.86_ TOTAL: 92.86
SITEONE LANDSCAPE SUPPLY LANDSCAPE MAINT 04/24 GENERAL FUND PARK MAINTENANCE 8.66_ TOTAL: 8.66
SOCAL AUTO & TRUCK PARTS INC. FIELD TRACTOR BATTERY GARAGE FUND GARAGE 70.25_ TOTAL: 70.25
SOUTHERN CALIFORNIA EDISON CIP 23/24-01 PROJECT GENERAL FUND CAPITAL PROJECTS 939.79_ TOTAL: 939.79
SOUTHERN CALIFORNIA GAS SOCAL GAS 03/24-04/24 GENERAL FUND BUILDING MAINTENANCE 224.69_ TOTAL: 224.69
SPARKLETTS DRINKING WATER DRINKING WATER 03/24 GENERAL FUND BUILDING MAINTENANCE 268.98_ TOTAL: 268.98
ST. OF CALIFORNIA DEPT. OF JUSTICE LIVESCANS (7) 03/24 GENERAL FUND NON-DEPARTMENTAL 224.00 FINGERPRINTS (11) 03/24 GENERAL FUND NON-DEPARTMENTAL 335.00_ TOTAL: 559.00
STANFORD SOUND AND STAGE SUMMER CONCERT RENTAL GENERAL FUND SPECIAL EVENTS 1,750.00 SUMMER CONCERT RENTAL GENERAL FUND SPECIAL EVENTS 1,750.00_ TOTAL: 3,500.00
TANYA DOBY TANYA DOBY:TRAVEL REIMBURS GENERAL FUND CITY COUNCIL 508.45_ TOTAL: 508.45
TAYLOR ENTERTAINMENT INC. ARBOR DAY SUPPLIES GENERAL FUND COMMUNITY DEVEL ADMIN 95.00_ TOTAL: 95.00
THE CONVERSE PROFESSIONAL GROUP PROFESSIONAL SVCS 11-12/23 GENERAL FUND BUILDING MAINTENANCE 981.11_ TOTAL: 981.11
THOMSON REUTERS - WEST ONLINE SOFTWARE 03/24 GENERAL FUND INVESTIGATION 375.42_ TOTAL: 375.42
TRACY MILLER CONSULTING, INC. COMM. CONSULT SVCS 03/24 GENERAL FUND ADMINISTRATION 5,500.00_ TOTAL: 5,500.00
UNITED STATES POSTMASTER POSTAGE FOR SUMMER GUIDE GENERAL FUND RECREATION ADMINISTRAT 2,029.09_ TOTAL: 2,029.09
VESTIS GROUP INC PW UNIFORMS 04/24 GENERAL FUND STREET MAINTENANCE 73.62_ TOTAL: 73.62
WEBSTER'S REMOVAL SERVICES CITY HALL BEE REMOVAL GENERAL FUND BUILDING MAINTENANCE 385.00_ TOTAL: 385.00
WEST COAST ARBORISTS, INC. PD TREE & STUMP REMOVAL GENERAL FUND PARK MAINTENANCE 4,100.00_ TOTAL: 4,100.00
4

Page 14 of 628 ends

VENDOR NAME
WARRANTS 05/01/2024
DESCRIPTION FUND DEPARTMENT AMOUNT_
WILLDAN ENGINEERING CITY ENGINEER 02/24 GENERAL FUND CITY ENGINEER 11,260.00 PLAN CHECKING 02/24 GENERAL FUND CITY ENGINEER 10,092.25 INTERIM PW MGR 02/24 GENERAL FUND CITY ENGINEER 17,362.50 TRAFFIC ENGINEER 02/24 GENERAL FUND CITY ENGINEER 4,669.50 PLAN CHECKING 02/24 GENERAL FUND CITY ENGINEER 1,034.00 COMM CTR ROOF PROJ 02/24 GENERAL FUND CAPITAL PROJECTS 1,280.00 LATV BUILDING 02/24 GENERAL FUND CAPITAL PROJECTS 1,280.00 COMM CTR ROOF PROJ 02/24 GENERAL FUND CAPITAL PROJECTS 9,356.50 SIGNALS & BULBS SVCS 02/24 GENERAL FUND CAPITAL PROJECTS 4,233.00 22/23 STREET IMPROVEMENTS GENERAL FUND CAPITAL PROJECTS 334.00 BLOOMFIELD PMRF 02/24 GAS TAX CAPITAL PROJECTS 1,504.00 EMERGENCY GENERATOR 02/24 FACILITY CAPITAL E CAPITAL PROJECTS 640.00 EMERGENCY GENERATOR 02/24 FACILITY CAPITAL E CAPITAL PROJECTS 1,656.00_ TOTAL: 64,701.75
WILLDAN FINANCIAL SERVICES COST RECOVERY 03/24 GENERAL FUND ADMINISTRATION 1,105.00_ TOTAL: 1,105.00
WOODRUFF & SMART, APC PROSECUTOR SVCS 03/24 GENERAL FUND CITY ATTORNEY 3,770.00 GENERAL SVCS 03/24 GENERAL FUND CITY ATTORNEY 20,176.88 LITIGATION SVCS 03/24 GENERAL FUND CITY ATTORNEY 3,996.30_ TOTAL: 27,943.18
=============== FUND TOTALS ================
10 GENERAL FUND 411,664.84
20 GAS TAX 1,504.00
50 GARAGE FUND 54,732.18
52 FACILITY CAPITAL EXPENSES 2,296.00
53 TECHNOLOGY REPLACEMENT 12,243.44
54 SELF INSURANCE TRUST 3,863.50
99 POOL CLEARING FUND 230.76
--------------------------------------------
GRAND TOTAL: 486,534.72
--------------------------------------------
5

Page 15 of 628 ends

VENDOR NAME
WARRANTS 05/15/2024
DESCRIPTION FUND DEPARTMENT AMOUNT_
24/7 EVENT SERVICES, INC. NEIGHBORHOOD CLEANUP STAFF GENERAL FUND NEIGHBORHOOD PRESERVAT 1,675.00_ TOTAL: 1,675.00
ADAMSON POLICE PRODUCTS DODGE DURANGO OUTFIT GARAGE FUND GARAGE 11,191.89_ TOTAL: 11,191.89
ADMINSURE WORKERS COMP CLAIM 03/24 SELF INSURANCE TRU INSURANCE 411.94_ TOTAL: 411.94
AGILE OCCUPATIONAL MEDICINE PC NON-DEPARTMENTAL 470.00
NON-DEPARTMENTAL 90.00
NON-DEPARTMENTAL 20.00
NON-DEPARTMENTAL 460.00_
TOTAL: 1,040.00
ALL CITY MANAGEMENT SERVICES TRAFFIC 3,653.29
PRE-EMPLOYMENT PHYSICAL (2) GENERAL FUND
PRE-EMPLOYMENT PHYSICAL (3) GENERAL FUND
PRE-EMPLOYMENT PHYSICAL (1) GENERAL FUND
PRE-EMPLOYMENT PHYSICAL (5) GENERAL FUND
CROSSING GUARDS 03/31-04/13 GENERAL FUND
CROSSING GUARDS 04/14-27/24 GENERAL FUND TRAFFIC 7,377.96_ TOTAL: 11,031.25
AMERICAN LEGION POST 716 LOS ALAMITOS RENTAL HALL 05/24 GENERAL FUND NON-DEPARTMENTAL 950.00 RENTAL HALL 05/24 GENERAL FUND NON-DEPARTMENTAL 1,306.00_ TOTAL: 2,256.00
ANDERSON ELECTRICAL & LIGHTING SERVICE ELECTRICAL REPAIR COMM CTR GENERAL FUND BUILDING MAINTENANCE 150.00 ELECRTICAL REROUTE LATV B GENERAL FUND BUILDING MAINTENANCE 6,470.00_ TOTAL: 6,620.00
BARBARA BANNERMAN YOGA DROP IN 04/09/24 GENERAL FUND SPECIAL CLASSES 9.75 YOGA DROP IN 04/23/24 GENERAL FUND SPECIAL CLASSES 9.75 YOGA DROP IN 04/27/24 GENERAL FUND SPECIAL CLASSES 9.75 YOGA DROP IN 04/30/24 GENERAL FUND SPECIAL CLASSES 9.75_ TOTAL: 39.00
BASE HILL INC JANITORIAL SVCS 04/24 GENERAL FUND BUILDING MAINTENANCE 5,809.99_ TOTAL: 5,809.99
BRYCE HAINES CPR & AED TRAINING GENERAL FUND SPECIAL CLASSES 113.75 CPR & AED TRAINING GENERAL FUND SPECIAL CLASSES 52.00_
TOTAL: 165.75
CALIFORNIA BUILDING STANDARDS COMMISSI CBSC GREEN FEES Q2-4 2022 GENERAL FUND NON-DEPARTMENTAL 457.00 BLDG PERMITS Q2-4 2022 GENERAL FUND NON-DEPARTMENTAL 45.70- CBSC GREEN FEES Q1-4 2023 GENERAL FUND NON-DEPARTMENTAL 453.00 BLDG PERMITS Q1-4 2023 GENERAL FUND NON-DEPARTMENTAL 45.30- CBSC GREEN FEES Q1 2024 GENERAL FUND NON-DEPARTMENTAL 119.00 BLDG PERMITS Q1 2024 GENERAL FUND NON-DEPARTMENTAL 11.90- TOTAL: 926.10
CALIFORNIA FORENSIC PHLEBOTOMY, INC. BLOOD DRAWS (2) 04/24 GENERAL FUND PATROL 294.00_ TOTAL: 294.00
CALIFORNIA POLICE CHIEFS ASSOCIATION 2024-2025 CPCA MEMBERSHIP GENERAL FUND POLICE ADMINISTRATION 155.00_ TOTAL: 155.00
CALIRICA LLC CONSULTING SVCS 04/24 GENERAL FUND ADMINISTRATION 2,000.00_ TOTAL: 2,000.00
6

Page 16 of 628 ends

VENDOR NAME
WARRANTS 05/15/2024
DESCRIPTION FUND DEPARTMENT AMOUNT_
CARRI FOX LINE DANCE 04/10/24 GENERAL FUND SPECIAL CLASSES 37.80 LINE DANCE 04/24/24 GENERAL FUND SPECIAL CLASSES 33.60
LINE DANCE 04/30/24 GENERAL FUND SPECIAL CLASSES 33.60_ TOTAL: 105.00
CHARLES ABBOTT ASSOCIATES, INC. CONTRACT PLANNER 03/24 GENERAL FUND PLANNING 7,612.50 BLDG PERMITS 03/24 GENERAL FUND BUILDING INSPECTION 19,499.54_ TOTAL: 27,112.04
CHARTER COMMUNICATIONS / SPECTRUM ENTE YC FIBER INTERNET 04/24 GENERAL FUND ADMINISTRATION 1,522.23_ TOTAL: 1,522.23
CHERYL J. SCHNITZER LINE DANCE 04/08/24 GENERAL FUND SPECIAL CLASSES 107.25 LINE DANCE 04/15/24 GENERAL FUND SPECIAL CLASSES 39.00
LINE DANCE 04/22/24 GENERAL FUND SPECIAL CLASSES 68.25_ TOTAL: 214.50
CHRISTOPHER MATHIEU ROTB ANNOUNCER GENERAL FUND NON-DEPARTMENTAL 650.00_ TOTAL: 650.00
CITY OF LONG BEACH ANIMAL CTRL SVCS Q3 GENERAL FUND FINANCE 36,714.25_ TOTAL: 36,714.25
COLORADO FAMILY SUPPORT REGISTRY ID# 12634200 POOL CLEARING FUND NON-DEPARTMENTAL 230.76_ TOTAL: 230.76
CONTAINER ALLIANCE COMPANY PD STORAGE CONTAINERS GENERAL FUND CAPITAL PROJECTS 9,357.66_ TOTAL: 9,357.66
COUNTY OF ORANGE TREASURER-TAX POLICE ADMINISTRATION 160.92 COMMUNICATIONS TECHNOL 1,273.33
TECH DIVISION MONTHLY 01/24 GENERAL FUND
OCATS CIRCUIT & SUPPORT 04/24 GENERAL FUND
OCSD TECH DIVISION QTR2 GENERAL FUND COMMUNICATIONS TECHNOL 6,364.00_ TOTAL: 7,798.25
CROSSTOWN ELECTRICAL & DATA, INC. PREVENTATIVE MAINT 04/24 GENERAL FUND STREET MAINTENANCE 1,228.50_ TOTAL: 1,228.50
DANIELS TIRE SERVICE PC-1 TIRE REPLACEMENT GARAGE FUND GARAGE 314.53_ TOTAL: 314.53
DBL MEDIA INC PARKLET CONCERT BAND GENERAL FUND ECONOMIC DEVELOPMENT 1,125.00_ TOTAL: 1,125.00
ENTERPRISE FM TRUST VEHICLE LEASES 05/24 GARAGE FUND GARAGE 11,390.18_ TOTAL: 11,390.18
EVENT NEWS ENTERPRISE FLYER FOR CLEAN UP DAY GENERAL FUND COMMUNITY DEVEL ADMIN 420.19 PUBLIC NOTICE NOISE HOURS GENERAL FUND PLANNING 400.00
PUBLIC NOTICE CUP 24-01 GENERAL FUND PLANNING 240.00
PUBLIC NOTICE NOISE ORD 04 GENERAL FUND PLANNING 246.00_ TOTAL: 1,306.19
GALLS LLC POLICE AIDE UNIFORMS: MCLE GENERAL FUND RECORDS 309.74 POLICE AIDE UNIFORMS: MCLE GENERAL FUND RECORDS 57.17
POLICE AIDE RAINCOATS GENERAL FUND TRAFFIC 234.91
POLICE AIDE UNIFORMS: WOGU GENERAL FUND TRAFFIC 11.01
7

Page 17 of 628 ends

VENDOR NAME
WARRANTS 05/15/2024
DESCRIPTION FUND DEPARTMENT AMOUNT_
POLICE AIDE BPV: WOGU GENERAL FUND TRAFFIC 867.62
VIP UNIFORMS: CHARLAND GENERAL FUND EMERGENCY PREPAREDNESS 27.78 VIP RAINCOATS GENERAL FUND EMERGENCY PREPAREDNESS 234.90_ TOTAL: 1,743.13
GANAHL LUMBER COMPANY GRAFFITI REMOVAL COLLEGE PARK GENERAL FUND STREET MAINTENANCE 214.96 BOLLARDS GENERAL FUND STREET MAINTENANCE 16.16
WALL PAINT KAYLOR/BALL GENERAL FUND STREET MAINTENANCE 28.89 PD BOLLARD REPAIRS GENERAL FUND STREET MAINTENANCE 17.99 CREDIT FOR SUPPLIES GENERAL FUND STREET MAINTENANCE 11.28- IRRIGATION REPAIR COTTONWO GENERAL FUND PARK MAINTENANCE 434.75 ALL DOOR COVER GENERAL FUND BUILDING MAINTENANCE 11.54
CITY HALL I BLDG REPAIRS GENERAL FUND BUILDING MAINTENANCE 309.53 PD WOMEN RR LIGHTBULB GENERAL FUND BUILDING MAINTENANCE 91.70 PD RR & BOLLARDS GENERAL FUND BUILDING MAINTENANCE 64.73 CITY HALL 1 NEW OFFICE ARE GENERAL FUND BUILDING MAINTENANCE 252.88 CITY HALL I PAINT GENERAL FUND BUILDING MAINTENANCE 53.14 CHIEF TAHOE BATTERY KEY GARAGE FUND GARAGE 16.37_
TOTAL: 1,501.36
GARAGE PILATES PILATES CLASS ELEVATE WOME GENERAL FUND NON-DEPARTMENTAL 150.00_ TOTAL: 150.00
GEORGE HILLS COMPANY, INC. CONTRACT FLAT FEE 05/24 GENERAL FUND ADMINISTRATION 1,291.67_ TOTAL: 1,291.67
GM FINANCIAL CM'S VEHICLE PAYMENT 3 GARAGE FUND GARAGE 1,858.68 CHIEF'S VEHICLE PAYMENT 22 GARAGE FUND GARAGE 1,159.21_ TOTAL: 3,017.89
GMT CITY HALL I ELECTRIC SVCS GENERAL FUND BUILDING MAINTENANCE 1,155.00_ TOTAL: 1,155.00
GOLDEN STATE WATER COMPANY GOLDEN STATE WATER 04/24 GENERAL FUND STREET MAINTENANCE 5,470.59 GOLDEN STATE WATER 04/24 GENERAL FUND PARK MAINTENANCE 4,803.84 GOLDEN STATE WATER 04/24 GENERAL FUND BUILDING MAINTENANCE 1,137.72_ TOTAL: 11,412.15
HARDY & HARPER CIP #22/23-06 5% RETENTION GENERAL FUND NON-DEPARTMENTAL 10,182.73- ASPHALT REPAIR MILITARY B GENERAL FUND STREET MAINTENANCE 43,727.00 RESTRIPING - MILITARY BASE GENERAL FUND STREET MAINTENANCE 2,350.00 CIP #22/23-06 ST IMROVEMEN GAS TAX CAPITAL PROJECTS 203,654.64_ TOTAL: 239,548.91
HDL COREN & CONE PROPERTY TAX SVCS 04-06/24 GENERAL FUND FINANCE 1,582.96_ TOTAL: 1,582.96
HI-WAY SAFETY, INC. REC JEEP SAFETY LIGHTS GARAGE FUND GARAGE 883.26_ TOTAL: 883.26
HOMECOURT EDGE BASKETBALL LLC HCE DROP IN 04/09/24 GENERAL FUND SPORTS 80.00 HCE DROP IN 04/14/24 GENERAL FUND SPORTS 16.00
HCE DROP IN 04/16/24 GENERAL FUND SPORTS 48.00
HCE DROP IN 04/21/24 GENERAL FUND SPORTS 16.00
HCE DROP IN 04/18/24 GENERAL FUND SPORTS 64.00
HCE DROP IN 04/23/24 GENERAL FUND SPORTS 80.00
8

Page 18 of 628 ends

VENDOR NAME
WARRANTS 05/15/2024
DESCRIPTION FUND DEPARTMENT AMOUNT_
HCE DROP IN 04/29/24 GENERAL FUND SPORTS 48.00
HCE DROP IN 04/25/24 GENERAL FUND SPORTS 32.00
HCE DROP IN 04/30/24 GENERAL FUND SPORTS 64.00_
TOTAL: 448.00
IBE DIGITAL PLOTTER PAPER AND INK GENERAL FUND COMMUNITY DEVEL ADMIN 1,243.27_ TOTAL: 1,243.27
IEEE WAREHOUSE RENT 05/24 GENERAL FUND NON-DEPARTMENTAL 12,000.00_ TOTAL: 12,000.00
INTERCARE HOLDING INSURANCE SERVICES ADMIN CLAIM FEES 02/24 GENERAL FUND ADMINISTRATION 1,181.95_ TOTAL: 1,181.95
JHM SUPPLY INC IRRIGATION COYOTE CREEK GENERAL FUND PARK MAINTENANCE 1,482.90 REPAIR KIT BACKFLOW LOS AL GENERAL FUND PARK MAINTENANCE 110.95_ TOTAL: 1,593.85
KALYNNE SCHOELEN PARKLET SERIES BAND 05/23/24 GENERAL FUND ECONOMIC DEVELOPMENT 2,700.00_ TOTAL: 2,700.00
KONICA MINOLTA BUSINESS SOLUTIONS U.S. PD COPIER MAINT 04/24 GENERAL FUND POLICE ADMINISTRATION 249.99_ TOTAL: 249.99
KYA SERVICES LLC CIP# 23/24-01 ROOF PROJEC GENERAL FUND NON-DEPARTMENTAL 4,443.11- CIP #23/24-01 ROOF PROJEC GENERAL FUND NON-DEPARTMENTAL 18,070.01- CIP#23/24-01 ROOF PROJECT GENERAL FUND CAPITAL PROJECTS 88,862.21 CIP#23/24-01 ROOF PROJECT GENERAL FUND CAPITAL PROJECTS 361,400.23_ TOTAL: 427,749.32
LA HERRADURA MOBIL DETAIL PD CAR WASHES 04/22/24 GARAGE FUND GARAGE 735.00 PD CAR WASHES 04/29/24 GARAGE FUND GARAGE 180.00
PW CAR WASHES 04/29/24 GARAGE FUND GARAGE 180.00
REC CAR WASHES 04/29/24 GARAGE FUND GARAGE 190.00
PD CAR WASHES 05/06/24 GARAGE FUND GARAGE 645.00_
TOTAL: 1,930.00
LANCE JACKSON REISSUE: SENIOR PROM BAND GENERAL FUND NON-DEPARTMENTAL 1,500.00_ TOTAL: 1,500.00
LOS ALAMITOS AREA CHAMBER OF COMMERCE GENERAL FUND CITY COUNCIL 30.00 GENERAL FUND CITY COUNCIL 30.00
HIBARD BREAKFAST 05/24
MURPHY BREAKFAST 05/24
BOOTHE BREAKFAST 05/24 GENERAL FUND ECONOMIC DEVELOPMENT 30.00_ TOTAL: 90.00
LOS ALAMITOS LOCK SERVICE PW GARAGE DOOR LOCK REPLAC GENERAL FUND BUILDING MAINTENANCE 966.21 EXTRA KEYS GENERAL FUND BUILDING MAINTENANCE 136.56
PD DOOR STRIKE REPLACEMENT GENERAL FUND BUILDING MAINTENANCE 975.86_ TOTAL: 2,078.63
LOS ALAMITOS MUSEUM ASSOCIATION INC REIMBURSEMENT FOR INSURANC GENERAL FUND ADMINISTRATION 1,542.00_ TOTAL: 1,542.00
LOS ALTOS TROPHY HASSELBRINK NAME BADGE GENERAL FUND CITY COUNCIL 11.88 LIGHTNER BADGE & PLATE GENERAL FUND ADMINISTRATION 29.75 COMM DEV NAME BADGES GENERAL FUND COMMUNITY DEVEL ADMIN 47.52 9

Page 19 of 628 ends

VENDOR NAME
WARRANTS 05/15/2024
DESCRIPTION FUND DEPARTMENT AMOUNT_
_______________
TOTAL: 89.15
M&C CONSTRUCTION GROUP INC WAREHOUSE DOOR MODIFICATIO GENERAL FUND BUILDING MAINTENANCE 2,000.00_ TOTAL: 2,000.00
M&N COASTLINE AUTO & TIRE SERVICE PD 48-6 NEW RACK INSTALLAT GARAGE FUND GARAGE 5,218.97_ TOTAL: 5,218.97
MANHATTAN STITCHING COMPANY, INC. EMBROIDERY JACKETS (24) GENERAL FUND ADMINISTRATION 672.36_ TOTAL: 672.36
MARY ANN REMNET SPECIAL CLASSES 9.75
SPECIAL CLASSES 9.75_
TOTAL: 19.50
MISC. VENDOR CHRISTOPHER LEVEQUE NON-DEPARTMENTAL 630.00

LISSETTE SANCHEZ
BOOMERS TO ZOOMERS 04/15/24 GENERAL FUND
BOOMERS TO ZOOMERS 04/22/24 GENERAL FUND
CHRISTOPHER LEVEQUE:REFUND GENERAL FUND
LISSETTE SANCHEZ:BASIC COURSE GENERAL FUND PATROL 2,226.50_ TOTAL: 2,856.50
MOTOROLA SOLUTIONS, INC. MOTORCYCLE SHIELD TECHNOLOGY REPLACE ADMINISTRATIVE SERVICE 25.66_ TOTAL: 25.66
NEWPORT EXTERMINATING BUILDING MAINTENANCE 60.00
BUILDING MAINTENANCE 175.00
BUILDING MAINTENANCE 60.00_
TOTAL: 295.00
NORM'S AUTOMOTIVE CENTER, INC.

COMM CTR RODENT CTRL 02/24 GENERAL FUND
CITY HALL PEST CTRL 03/24 GENERAL FUND
CITY HALL RODENT CTRL 03/24 GENERAL FUND
PD JEEP CHEROKEE SVCS 04/18/24 GARAGE FUND GARAGE 302.94_ TOTAL: 302.94
ORANGE COUNTY JUMPERS LLC GENERAL FUND 1,332.00
GENERAL FUND 1,276.00
GENERAL FUND 1,716.00
GENERAL FUND 1,440.00
GENERAL FUND 236.00

OBSTACLE COURSE

DINO TODDLER UNIT

ROCK WALL/SLIDE

GENERATOR

NON-RESIDENT FEE

COMMUNITY DEVEL ADMIN

COMMUNITY DEVEL ADMIN
SPECIAL EVENTS 825.00
SPECIAL EVENTS 825.00
SPECIAL EVENTS 825.00
SUMMER CONCERT RENTALS 06/13 GENERAL FUND
SUMMER CONCERT RENTALS 06/20 GENERAL FUND
SUMMER CONCERT RENTALS 06/27 GENERAL FUND
SUMMER CONCERT RENTALS 07/11 GENERAL FUND SPECIAL EVENTS 825.00_ TOTAL: 9,300.00
10

Page 20 of 628 ends

VENDOR NAME
WARRANTS 05/15/2024
DESCRIPTION FUND DEPARTMENT AMOUNT_
ORANGE COUNTY SANITATION DISTRICT CONNECTION FEES 04/24 GENERAL FUND NON-DEPARTMENTAL 3,264.15 BLDG PERMITS 04/24 GENERAL FUND NON-DEPARTMENTAL 163.21- TOTAL: 3,100.94
OUR LOS AL CC MTGS 07/23-12/23 GENERAL FUND CITY COUNCIL 1,320.00 MGMT SVCS 02/24 LOS ALAMITOS TV LOS ALAMITOS TV 2,083.33 PLANNING MTGS 07/23-12/23 LOS ALAMITOS TV LOS ALAMITOS TV 900.00 MGMT SVCS 03/24 LOS ALAMITOS TV LOS ALAMITOS TV 2,083.33 MGMT SVCS 04/24 LOS ALAMITOS TV LOS ALAMITOS TV 2,083.33 MGMT SVCS 05/24 LOS ALAMITOS TV LOS ALAMITOS TV 2,083.33_ TOTAL: 10,553.32
PENINSULA SEPTIC SERVICE, INC. PUMP SEPTIC TANK PARK 04/11 GENERAL FUND PARK MAINTENANCE 580.00 PUMP SEPTIC TANK PARK 04/22 GENERAL FUND PARK MAINTENANCE 580.00_ TOTAL: 1,160.00
PRINTMASTERS 3RD OF JULY BANNERS GENERAL FUND NON-DEPARTMENTAL 305.90_ TOTAL: 305.90
PRO FURNITURE INSTALLS CITY HALL 1 DESK GENERAL FUND COMMUNITY DEVEL ADMIN 2,117.27_ TOTAL: 2,117.27
PTS COMMUNICATIONS PAYPHONE SVCS 05/24 TECHNOLOGY REPLACE ADMINISTRATIVE SERVICE 43.00_ TOTAL: 43.00
PUBLIC AGENCY RETIREMENT SERVICES AND PAYMENT 5 PARS TRUST GENERAL FUND NON-DEPARTMENTAL 50,000.00_ TOTAL: 50,000.00
RED WING BUSINESS ADVANTAGE ACCT PW WORK BOOTS GENERAL FUND STREET MAINTENANCE 248.81_ TOTAL: 248.81
REDFLEX TRAFFIC SYSTEMS, INC. RED LIGHT CAMERAS 04/24 GENERAL FUND TRAFFIC 10,887.54_ TOTAL: 10,887.54
REPLICA GRAPHICS GMLA SIGN PHOTO STATION GENERAL FUND ECONOMIC DEVELOPMENT 54.63_ TOTAL: 54.63
RHINO LININGS OF SIGNAL HILL '24 FORD MAV RHINO LINING GARAGE FUND GARAGE 550.00_ TOTAL: 550.00
RICH MURRIETTA FIRE PROTECTION BACK FLOW REPAIR AIR BASE GENERAL FUND BUILDING MAINTENANCE 750.00_ TOTAL: 750.00
SCA OF CA LLC STREET SWEEPING 04/24 GENERAL FUND STREET MAINTENANCE 9,463.99_ TOTAL: 9,463.99
SELLMARK CORPORATION ARSENAL SUPPLIES GENERAL FUND PATROL 3,146.40_ TOTAL: 3,146.40
SIR SPEEDY PRINTING, SIGNS, MARKETING ARBOR DAY BANNERS GENERAL FUND COMMUNITY DEVEL ADMIN 142.03 MY LOS AL APP 5X5 GENERAL FUND COMMUNITY DEVEL ADMIN 70.95 ARBOR DAY FLYERS GENERAL FUND COMMUNITY DEVEL ADMIN 55.46 PARKLET SERIES NOTICE GENERAL FUND COMMUNITY DEVEL ADMIN 229.36 SPRING CARNIVAL MATERIALS GENERAL FUND COMMUNITY DEVEL ADMIN 104.88 LAMPSON PUBLIC HEARING NOT GENERAL FUND PLANNING 2,518.56 REVIVE MAILER GENERAL FUND ECONOMIC DEVELOPMENT 0.27
11

Page 21 of 628 ends

VENDOR NAME
WARRANTS 05/15/2024
DESCRIPTION FUND DEPARTMENT AMOUNT_
DOOR HANGERS FOR EVENTS GENERAL FUND ECONOMIC DEVELOPMENT 535.00 POLE BANNERS FOR STREETS GENERAL FUND ECONOMIC DEVELOPMENT 2,185.00 REVIVE LOS AL BANNER GENERAL FUND ECONOMIC DEVELOPMENT 26.22 GMLA SUGAR BEET NEWSLETTER GENERAL FUND ECONOMIC DEVELOPMENT 81.92 NEIGHBORHOOD CLEAN UP SIGN GENERAL FUND ECONOMIC DEVELOPMENT 117.99 ARBOR DAY PARKING SIGNS GENERAL FUND ECONOMIC DEVELOPMENT 417.88_ TOTAL: 6,485.52
SITEONE LANDSCAPE SUPPLY CONCRETE BOLLARDS GENERAL FUND STREET MAINTENANCE 45.87 REISSUE:GOPHER CTRL & PRUN GENERAL FUND STREET MAINTENANCE 57.76 IRRIGATION & SPRINLKER REP GENERAL FUND PARK MAINTENANCE 672.54 REISSUE:GOPHER CTRL & PRUN GENERAL FUND PARK MAINTENANCE 145.78 9/11 MEMORIAL BRICKS GENERAL FUND BUILDING MAINTENANCE 826.52_ TOTAL: 1,748.47
SO CAL INDUSTRIES ROTB FENCING 2024 GENERAL FUND NON-DEPARTMENTAL 2,712.07_ TOTAL: 2,712.07
SOCAL AUTO & TRUCK PARTS INC. FUEL CAP ARROWBOARD 2 GARAGE FUND GARAGE 12.78_ TOTAL: 12.78
SOUTHERN CALIFORNIA EDISON TRAFFIC SIGS/ST LIGHTS 04/24 GENERAL FUND STREET MAINTENANCE 18,732.25 PARKS LIGHTS 04/24 GENERAL FUND PARK MAINTENANCE 314.83 MCAULIFFE PARK LIGHTS 04/24 GENERAL FUND PARK MAINTENANCE 288.15 SPRINKLERS 04/24 GENERAL FUND PARK MAINTENANCE 48.35
PUMP STATIONS 04/24 GENERAL FUND BUILDING MAINTENANCE 458.60 CITY HALL LIGHTS 04/24 GENERAL FUND BUILDING MAINTENANCE 1,846.70 POLICE STATION LIGHTS 04/24 GENERAL FUND BUILDING MAINTENANCE 5,343.10_ TOTAL: 27,031.98
ST. NICK'S GENERAL FUND 10,722.35
GENERAL FUND 39,266.25
GENERAL FUND 1,200.00
GENERAL FUND 1,200.00
26,415.62
14,861.04

NON-DEPARTMENTAL

COMMUNITY DEVEL ADMIN

STREET MAINTENANCE

ECONOMIC DEVELOPMENT
TOTAL: 93,665.26
SUPERIOR PAVEMENT MARKINGS, INC. STREET MAINTENANCE 1,750.00 STREET MAINTENANCE 7,355.00_
TOTAL: 9,105.00
THE CONVERSE PROFESSIONAL GROUP BUILDING MAINTENANCE 1,373.20_ TOTAL: 1,373.20
THE COUNSELING TEAM INTERNATIONAL POLICE ADMINISTRATION 1,100.00_ TOTAL: 1,100.00

THE TRIP

GENERAL FUND
WINTER WONDERLAND DECOR 12/23
WINTER WONDERLAND DECOR 12/23
EXTRA SPRING BANNERS (6)
EXTRA SPRING BANNERS (6)
SPRING CUSTOM BANNER (139)

POLE BRACKET SPRING BANNERS

GENERAL FUND

YELLOW PAINTED CROSSHATCH GENERAL FUND

STRIPING KATELLA/SIBONEY GENERAL FUND
ASBESTOS SURVEY SVCS 02-03/24 GENERAL FUND
EMPLOYEE SUPPORT SVCS 05/24 GENERAL FUND
PARKLET SERIES BAND 05/16 GENERAL FUND ECONOMIC DEVELOPMENT 3,600.00_ TOTAL: 3,600.00
THOMAS LASSER ROTB EMCEE GENERAL FUND NON-DEPARTMENTAL 150.00_ TOTAL: 150.00
TOWNSEND PUBLIC AFFAIRS, INC. CONSULTING SERVICES 05/24 GENERAL FUND ADMINISTRATION 4,000.00 12

Page 22 of 628 ends

VENDOR NAME
WARRANTS 05/15/2024
DESCRIPTION FUND DEPARTMENT AMOUNT_
_______________
TOTAL: 4,000.00
TRACY MILLER CONSULTING, INC. COMM CONSULT SVCS 04/24 GENERAL FUND ADMINISTRATION 5,500.00_ TOTAL: 5,500.00
TRUTH BE TOLD POLYGRAPGH, LLC PRE-EMPLOYMENT POLYGRAPH GENERAL FUND NON-DEPARTMENTAL 250.00_ TOTAL: 250.00
U.S. BANK ROTB POST RACE FOOD GENERAL FUND NON-DEPARTMENTAL 878.56 ROTB POST RACE EVENT SUPPL GENERAL FUND NON-DEPARTMENTAL 839.89 ROTB DECOR SUPPLIES GENERAL FUND NON-DEPARTMENTAL 54.22 TEEN EXPO SUPPLIES GENERAL FUND NON-DEPARTMENTAL 607.24 TEEN EXPO SUPPLIES GENERAL FUND NON-DEPARTMENTAL 10.31
TEEN EXPO SUPPLIES GENERAL FUND NON-DEPARTMENTAL 164.00 SUPPLIES FOR EVENTS GENERAL FUND NON-DEPARTMENTAL 64.24 DINE & DOUGH PROGRAM GENERAL FUND NON-DEPARTMENTAL 33.92 DINE & DOUGH PROGRAM GENERAL FUND NON-DEPARTMENTAL 15.99 SENIOR PROM GENERAL FUND NON-DEPARTMENTAL 250.00
DINE & DOUGH PROGRAM GENERAL FUND NON-DEPARTMENTAL 83.81 DINE & DOUGH PROGRAM GENERAL FUND NON-DEPARTMENTAL 17.97 DINE & DOUGH PROGRAM GENERAL FUND NON-DEPARTMENTAL 229.48 DINE & DOUGH PROGRAM GENERAL FUND NON-DEPARTMENTAL 11.98 DINE & DOUGH PROGRAM GENERAL FUND NON-DEPARTMENTAL 6.09 DINE & DOUGH PROGRAM GENERAL FUND NON-DEPARTMENTAL 50.84 DINE & DOUGH PROGRAM GENERAL FUND NON-DEPARTMENTAL 31.93 DINE & DOUGH PROGRAM GENERAL FUND NON-DEPARTMENTAL 54.55 SENIOR PROM DEPOSIT GENERAL FUND NON-DEPARTMENTAL 500.00 DINE & DOUGH PROGRAM GENERAL FUND NON-DEPARTMENTAL 82.53 DINE & DOUGH PROGRAM GENERAL FUND NON-DEPARTMENTAL 18.06 SENIOR PROM SUPPLIES GENERAL FUND NON-DEPARTMENTAL 5.18 DINE & DOUGH PROGRAM GENERAL FUND NON-DEPARTMENTAL 42.71 DINE & DOUGH PROGRAM GENERAL FUND NON-DEPARTMENTAL 210.00 DINE & DOUGH PROGRAM GENERAL FUND NON-DEPARTMENTAL 112.91 DINE & DOUGH PROGRAM GENERAL FUND NON-DEPARTMENTAL 99.22 ADAPTIVE MEETUP 03/24 GENERAL FUND NON-DEPARTMENTAL 14.01 ADAPTIVE MEETUP 03/24 GENERAL FUND NON-DEPARTMENTAL 19.98 ADAPTIVE MEETUP 03/24 GENERAL FUND NON-DEPARTMENTAL 23.35 REFUND FOR SUPPLIES GENERAL FUND NON-DEPARTMENTAL 65.70- ADAPTIVE MEET UP 04/24 GENERAL FUND NON-DEPARTMENTAL 43.63 ADAPTIVE MEET UP 04/24 GENERAL FUND NON-DEPARTMENTAL 58.98 ADAPTIVE MEET UP 04/24 GENERAL FUND NON-DEPARTMENTAL 32.99 ADAPTIVE MEET UP 04/24 GENERAL FUND NON-DEPARTMENTAL 29.47 ADAPTIVE MEET UP 04/24 GENERAL FUND NON-DEPARTMENTAL 247.65 ADAPTIVE MEET UP 04/24 GENERAL FUND NON-DEPARTMENTAL 37.70 REFUND FOR SUPPLIES GENERAL FUND NON-DEPARTMENTAL 58.98- SENIOR PROM SUPPLIES GENERAL FUND NON-DEPARTMENTAL 125.68 SENIOR PROM SUPPLIES GENERAL FUND NON-DEPARTMENTAL 43.70 SENIOR PROM SUPPLIES GENERAL FUND NON-DEPARTMENTAL 20.36 SENIOR PROM SUPPLIES GENERAL FUND NON-DEPARTMENTAL 61.08 SENIOR PROM SUPPLIES GENERAL FUND NON-DEPARTMENTAL 34.91 SENIOR PROM SUPPLIES GENERAL FUND NON-DEPARTMENTAL 55.67 SENIOR PROM SUPPLIES GENERAL FUND NON-DEPARTMENTAL 42.28 SENIOR PROM SUPPLIES GENERAL FUND NON-DEPARTMENTAL 32.76 SENIOR PROM SUPPLIES GENERAL FUND NON-DEPARTMENTAL 15.24 SENIOR PROM SUPPLIES GENERAL FUND NON-DEPARTMENTAL 100.18 SENIOR PROM SUPPLIES GENERAL FUND NON-DEPARTMENTAL 28.59 13

Page 23 of 628 ends

VENDOR NAME
WARRANTS 05/15/2024
DESCRIPTION FUND DEPARTMENT AMOUNT_
ROTB SUPPLIES GENERAL FUND 630.05
ROTB SUPPLIES GENERAL FUND 279.87
DINE & DOUGH SUPPLIES GENERAL FUND 26.71
ELEVATE TEEN EXPO SUPPLIES GENERAL FUND 13.10
ELEVATE TEEN EXPO SUPPLIES GENERAL FUND 26.18
ELEVATE TEEN EXPO SUPPLIES GENERAL FUND 633.62
ELEVATE TEEN EXPO SUPPLIES GENERAL FUND 19.88
ELEVATE TEEN EXPO SUPPLIES GENERAL FUND 32.61
ELEVATE TEEN EXPO SUPPLIES GENERAL FUND 423.49
ELEVATE TEEN EXPO SUPPLIES GENERAL FUND 28.99
ELEVATE TEEN EXPO SUPPLIES GENERAL FUND 80.23
ELEVATE TEEN EXPO SUPPLIES GENERAL FUND 105.00
ELEVATE TEEN EXPO SUPPLIES GENERAL FUND 82.00
ELEVATE TEEN EXPO SUPPLIES GENERAL FUND 24.16
ELEVATE TEEN EXPO SUPPLIES GENERAL FUND 13.10
ELEVATE TEEN EXPO SUPPLIES GENERAL FUND 79.63
ELEVATE TEEN EXPO SUPPLIES GENERAL FUND 21.56
ELEVATE TEEN SPEAKER GENERAL FUND 500.00
ELEVATE TEEN EXPO LUNCH GENERAL FUND 319.96
WEBSITE SUBSCRIPTION GENERAL FUND 199.98
NEFULDA ACC-OC ADVOCACY GENERAL FUND 289.96
DOBY ART WITH HEART GENERAL FUND 350.00
DOBY GUEST ART WITH HEART GENERAL FUND 350.00
MUPRHY ART WITH HEART GENERAL FUND 350.00
MURPHY GUEST ART WITH HEAR GENERAL FUND 350.00
MURPHY OC REGISTER 04/24 GENERAL FUND 18.00
NEFULDA ACC-OC ADVOCACY GENERAL FUND 825.57
100.00
350.00
350.00
100.00
120.00
108.02

49.23 45.00

HIBARD BALLOT UPDATE LUNCH GENERAL FUND

HASSELBRINK ART WITH HEART GENERAL FUND

HIBARD ART WITH HEART GENERAL FUND

HIBARD WE CARE FROM THE HE GENERAL FUND

HIBARD LEADERSHIP SUMMIT GENERAL FUND
COUNCIL MTG DINNER 04/15/24 GENERAL FUND
COUNCIL MTG DRINKS 04/15/24 GENERAL FUND

MURPHY A NIGHT AMONG THE S GENERAL FUND
HASSELBRINK: CDLS TRAINING GENERAL FUND 150.00
ADMIN BOOTH SUPPLIES GENERAL FUND 18.55
ADMIN BOOTH SUPPLIES GENERAL FUND 164.70
ADOBE SUBSCRIPTION GENERAL FUND 59.98
OCREGISTER SUBSCRIPTION GENERAL FUND 26.00
SUPPLIES FOR ADMIN DAY GENERAL FUND 54.49
SUPPLIES FOR ADMIN DAY GENERAL FUND 107.64
PRINTER CASE GENERAL FUND 28.39
PASSPORT PRINTER GENERAL FUND 214.12
CABINET FOR APPLICATIONS GENERAL FUND 142.01
ROUND DATE STAMP PASSPORT GENERAL FUND 29.49
SUPPLIES FOR PASSPORT GENERAL FUND 115.58
ADMIN BOMBER JACKETS GENERAL FUND 1,573.12
OFFICE SUPPLIES GENERAL FUND 34.95
OFFICE SUPPLIES GENERAL FUND 34.95
OFFICE SUPPLIES GENERAL FUND 61.89
OFFICE SUPPLIES GENERAL FUND 7.41
OFFICE SUPPLIES GENERAL FUND 42.54
2024 EMPLOYEE FIT CHALLENG GENERAL FUND 630.34
QUINTANAR COMMERCE LUNCHEO GENERAL FUND 30.00

OFFICE SUPPLIES GENERAL FUND

NON-DEPARTMENTAL

CITY COUNCIL

ADMINISTRATION

ADMINISTRATION
ADMINISTRATION 33.86
14

Page 24 of 628 ends

VENDOR NAME
WARRANTS 05/15/2024
DESCRIPTION FUND DEPARTMENT AMOUNT_
POSTAGE SUPPLIES GENERAL FUND ADMINISTRATION 10.60
OFFICE SUPPLIES GENERAL FUND ADMINISTRATION 28.36
OFFICE SUPPLIES GENERAL FUND ADMINISTRATION 36.68
OFFICE SUPPLIES GENERAL FUND ADMINISTRATION 9.82
TRAINING GENERAL FUND FINANCE 95.00
SUPPLIES GENERAL FUND FINANCE 18.85
DUES & SUBSCRIPTIONS GENERAL FUND FINANCE 4.00
DUES & SUBSCRIPTIONS GENERAL FUND FINANCE 10.00
ICLOUD SUBSCRIPTION GENERAL FUND FINANCE 0.99
SUPPLIES GENERAL FUND FINANCE 142.21
MEAL FOR TRAINING GENERAL FUND POLICE ADMINISTRATION 18.48 MEAL FOR TRAINING GENERAL FUND POLICE ADMINISTRATION 15.84 MEAL FOR TRAINING GENERAL FUND POLICE ADMINISTRATION 38.33 MEAL FOR TRAINING GENERAL FUND POLICE ADMINISTRATION 16.12 AMAZON MEMBERSHIP GENERAL FUND POLICE ADMINISTRATION 16.38 HOTEL FOR TRAINING 04/09-0 GENERAL FUND POLICE ADMINISTRATION 577.56 OFFICE SUPPLIES GENERAL FUND POLICE ADMINISTRATION 217.44 MONTHLY MEMBERSHIP GENERAL FUND POLICE ADMINISTRATION 44.00 OFFICE SUPPLIES GENERAL FUND POLICE ADMINISTRATION 147.49 SHIPPING COSTS GENERAL FUND POLICE ADMINISTRATION 23.70 APPRECIATION WEEK DISPATCH GENERAL FUND POLICE ADMINISTRATION 64.23 SLI TRAINING COURSE GENERAL FUND PATROL 795.00
KITCHEN SUPPLIES GENERAL FUND PATROL 508.58
CAR WASH GENERAL FUND PATROL 29.60
K-9 FOOD GENERAL FUND PATROL 138.85
K-9 COLLARS GENERAL FUND PATROL 103.98
K-9 FOOD GENERAL FUND PATROL 144.15
K-9 SUPPLIES GENERAL FUND PATROL 88.53
INVESTIGATION 140.87
INVESTIGATION 100.00
INVESTIGATION 704.35
HOTEL FOR TRAINING 04/15 GENERAL FUND
ACT TRAINING COURSE 04/19 GENERAL FUND
HOTEL FOR TRAINING 04/15 GENERAL FUND
HOTEL FOR TRAINING 04/15 GENERAL FUND INVESTIGATION 563.48 OFFICE SUPPLIES GENERAL FUND RECORDS 39.63
OFFICE SUPPLIES GENERAL FUND RECORDS 44.08
OFFICE SUPPLIES GENERAL FUND RECORDS 48.48
MICROSOFT SUBSCRIPTION GENERAL FUND RECORDS 8.70
OFFICE SUPPLIES GENERAL FUND RECORDS 247.45
OFFICE SUPPLIES GENERAL FUND RECORDS 92.45
COSTCO REFUND GENERAL FUND COMMUNITY OUTREACH 179.92-
PROMOTIONAL CEREMONY SUPPL GENERAL FUND COMMUNITY OUTREACH 14.19 PROMOTIONAL CEREMONY SUPPL GENERAL FUND COMMUNITY OUTREACH 70.72 PROMOTIONAL CEREMONY SUPPL GENERAL FUND COMMUNITY OUTREACH 5.51 PROMOTIONAL CEREMONY SUPPL GENERAL FUND COMMUNITY OUTREACH 43.72 COVER FOR MOTOR UNIT GENERAL FUND TRAFFIC 113.54
PW OFFICE SUPPLIES GENERAL FUND COMMUNITY DEVEL ADMIN 29.03 PHONE STORAGE SUBSCRIPTION GENERAL FUND COMMUNITY DEVEL ADMIN 9.99 PW OFFICE SUPPLIES GENERAL FUND COMMUNITY DEVEL ADMIN 13.63 UNIFORMS - HATS GENERAL FUND COMMUNITY DEVEL ADMIN 497.92 REFUND UNIFORMS - HATS GENERAL FUND COMMUNITY DEVEL ADMIN 497.92- SPRING CARNIVAL CANDY GENERAL FUND COMMUNITY DEVEL ADMIN 155.92 ARBOR DAY SUPPLIES GENERAL FUND COMMUNITY DEVEL ADMIN 71.51 COMM DEV SUPPLIES GENERAL FUND COMMUNITY DEVEL ADMIN 76.40 YOUTUBE TV SUBSCRIPTION GENERAL FUND COMMUNITY DEVEL ADMIN 72.99 REFUND OF SUPPLIES GENERAL FUND COMMUNITY DEVEL ADMIN 45.19- SAMS CLUB MEMBERSHIP GENERAL FUND COMMUNITY DEVEL ADMIN 121.28 COMM DEV SNACK SUPPLIES GENERAL FUND COMMUNITY DEVEL ADMIN 492.72 15

Page 25 of 628 ends

VENDOR NAME
WARRANTS 05/15/2024
DESCRIPTION FUND DEPARTMENT AMOUNT_
COMM DEV SNACK SUPPLIES GENERAL FUND COMMUNITY DEVEL ADMIN 38.19 USB DRIVE FOR PLANNING GENERAL FUND COMMUNITY DEVEL ADMIN 125.20 LAMINATING SHEETS GENERAL FUND COMMUNITY DEVEL ADMIN 19.20 BIRTHDAY SUPPLIES GENERAL FUND COMMUNITY DEVEL ADMIN 32.55 CORD PROTECTOR GENERAL FUND COMMUNITY DEVEL ADMIN 21.60 ARBOR DAY SUPPLIES GENERAL FUND COMMUNITY DEVEL ADMIN 348.61 OFFICE SUPPLIES GENERAL FUND COMMUNITY DEVEL ADMIN 68.72 ARBOR DAY SUPPLIES GENERAL FUND COMMUNITY DEVEL ADMIN 348.61- OFFICE SUPPLIES GENERAL FUND COMMUNITY DEVEL ADMIN 44.08 ARBOR DAY SUPPLIES GENERAL FUND COMMUNITY DEVEL ADMIN 67.74 ARBOR DAY SUPPLIES GENERAL FUND COMMUNITY DEVEL ADMIN 119.23 ARBOR DAY SUPPLIES GENERAL FUND COMMUNITY DEVEL ADMIN 151.37 ARBOR DAY SUPPLIES GENERAL FUND COMMUNITY DEVEL ADMIN 51.32 BROKEN CABLE REPLACEMENT GENERAL FUND COMMUNITY DEVEL ADMIN 23.73 ARBOR DAY SUPPLIES GENERAL FUND COMMUNITY DEVEL ADMIN 93.54 PW OFFICE SUPPLIES GENERAL FUND COMMUNITY DEVEL ADMIN 11.39 PW OFFICE SUPPLIES GENERAL FUND COMMUNITY DEVEL ADMIN 90.43 LICENSE PLATE FRAMES GENERAL FUND COMMUNITY DEVEL ADMIN 166.12 E. NODA WE CARE EVENT GENERAL FUND COMMUNITY DEVEL ADMIN 103.50 CODE ENFORCEMENT UNIFORMS GENERAL FUND NEIGHBORHOOD PRESERVAT 97.87 CODE ENFORCEMENT UNIFORMS GENERAL FUND NEIGHBORHOOD PRESERVAT 97.88 BIRTHDAY SUPPLIES GENERAL FUND PUBLIC WORKS ADMIN 21.10 ARBOR DAY SUPPLIES GENERAL FUND PUBLIC WORKS ADMIN 35.00 PPE SUPPLIES GENERAL FUND STREET MAINTENANCE 99.34
REFUND PPE SUPPLIES GENERAL FUND STREET MAINTENANCE 114.76- PPE SUPPLIES GENERAL FUND STREET MAINTENANCE 394.37
REPLACEMENT WHEEL GENERAL FUND STREET MAINTENANCE 87.35 UNIFORMS SAFETY VESTS GENERAL FUND STREET MAINTENANCE 37.10 UNIFORMS SAFETY VESTS GENERAL FUND STREET MAINTENANCE 31.66 UNIFORMS SAFETY VESTS GENERAL FUND STREET MAINTENANCE 103.37 WHEEL CADDY GENERAL FUND STREET MAINTENANCE 149.99
SLIDER DOOR FOR OFFICE GENERAL FUND BUILDING MAINTENANCE 345.00 WAREHOUSE GATE REMOTES GENERAL FUND BUILDING MAINTENANCE 207.00 BOLLARDS CITY YARDS GENERAL FUND BUILDING MAINTENANCE 799.18 PD STORAGE RENTAL EVIDENCE GENERAL FUND BUILDING MAINTENANCE 119.00 SMART TV GENERAL FUND BUILDING MAINTENANCE 949.09
PD STORAGE RENTAL EVIDENCE GENERAL FUND BUILDING MAINTENANCE 336.67 NEW OFFICE AREA CITY HALL GENERAL FUND BUILDING MAINTENANCE 653.79 DEADBOLTS FOR RESTROOM GENERAL FUND BUILDING MAINTENANCE 98.25 CITY HALL I NEW OFFICE ARE GENERAL FUND BUILDING MAINTENANCE 141.28 PD BOLLARDS GENERAL FUND BUILDING MAINTENANCE 141.06
PD BOLLARDS GENERAL FUND BUILDING MAINTENANCE 20.25
GMLA DECOR GENERAL FUND ECONOMIC DEVELOPMENT 25.80
GMLA DECOR GENERAL FUND ECONOMIC DEVELOPMENT 323.12
GMLA FOOD GENERAL FUND ECONOMIC DEVELOPMENT 399.32
ROSSMOOR LIVING MARKETING GENERAL FUND ECONOMIC DEVELOPMENT 825.00 ANALYST CHAMBER LUNCH GENERAL FUND ECONOMIC DEVELOPMENT 60.00 PARKLET SUPPLIES GENERAL FUND ECONOMIC DEVELOPMENT 762.98 PARKLET SOLAR LIGHTS GENERAL FUND ECONOMIC DEVELOPMENT 161.12 ANNUAL MEMBERSHIP CCGG GENERAL FUND RECREATION ADMINISTRAT 25.00 RECREATION NAME BADGES/PLA GENERAL FUND RECREATION ADMINISTRAT 114.20 CPR & AED TRAINING GENERAL FUND RECREATION ADMINISTRAT 37.00 OFFICE SUPPLIES GENERAL FUND RECREATION ADMINISTRAT 152.94 CANVA SUBSCRIPTION GENERAL FUND RECREATION ADMINISTRAT 119.99 DIRECT TV SUBSCRIPTION GENERAL FUND RECREATION ADMINISTRAT 65.99 SPOTIFY SUBSCRIPTION GENERAL FUND RECREATION ADMINISTRAT 16.99 16

Page 26 of 628 ends

VENDOR NAME
WARRANTS 05/15/2024
DESCRIPTION FUND DEPARTMENT AMOUNT_
OFFICE SUPPLIES GENERAL FUND RECREATION ADMINISTRAT 9.78 LIFEGUARD TRAINING GENERAL FUND RECREATION ADMINISTRAT 240.00 OFFICE SUPPLIES GENERAL FUND RECREATION ADMINISTRAT 222.86 OFFICE SUPPLIES GENERAL FUND RECREATION ADMINISTRAT 34.03 EVENTBRITE SUBSCRIPTION GENERAL FUND RECREATION ADMINISTRAT 29.00 CDLS TRAINING 05/15-16/24 GENERAL FUND RECREATION ADMINISTRAT 150.00 APPLE ICLOUD STORAGE GENERAL FUND RECREATION ADMINISTRAT 9.99 E. NODA WE CARE EVENT GENERAL FUND RECREATION ADMINISTRAT 103.50 FESTIVALS AND EVENTS TRAIN GENERAL FUND RECREATION ADMINISTRAT 825.00 WEBSITE BUILDER SUBSCRIPTI GENERAL FUND RECREATION ADMINISTRAT 180.00 WEBSITE DOMAIN SUBSCRIPTIO GENERAL FUND RECREATION ADMINISTRAT 112.32 CONFERENCE TRANSPORTATION GENERAL FUND RECREATION ADMINISTRAT 53.15 E NODA HOTEL STAY TRAINING GENERAL FUND RECREATION ADMINISTRAT 374.07 CONFERENCE TRANSPORTATION GENERAL FUND RECREATION ADMINISTRAT 28.93 CONFERENCE TRANSPORTATION GENERAL FUND RECREATION ADMINISTRAT 5.78 AIRPORT PARKING LBX GENERAL FUND RECREATION ADMINISTRAT 50.00 CONSTANT CONTACTS SUBSCRIP GENERAL FUND RECREATION ADMINISTRAT 342.00 SUMMER CAMP 07/25 GENERAL FUND DAY CAMP 1,118.05
REC ON THE GO SUPPLIES GENERAL FUND PLAYGROUNDS 269.75
REC ON THE GO LINEN CLEANI GENERAL FUND PLAYGROUNDS 160.00 REC ON THE GO SUPPLIES GENERAL FUND PLAYGROUNDS 21.49
REC ON THE GO SUPPLIES GENERAL FUND PLAYGROUNDS 89.10
EXCURSION DEPOSIT PROGRAM GENERAL FUND PLAYGROUNDS 150.00 EXCURSION PROGRAM GENERAL FUND PLAYGROUNDS 761.75
PARKS PROGRAM EXCURSION GENERAL FUND PLAYGROUNDS 359.78 SONG TEAM AWARDS GENERAL FUND SPORTS 51.60
YOUTH TRACK JERSEYS GENERAL FUND SPORTS 1,008.54
SOCCER BALLS GENERAL FUND SPORTS 322.11
YOUTH BASKETBALL SITE GENERAL FUND SPORTS 119.28
MEGAPHONE YOUTH TRACK GENERAL FUND SPORTS 44.71
YOUTH SPORTS SUPPLIES GENERAL FUND SPORTS 40.81
YOUTH SPORTS SUPPLIES GENERAL FUND SPORTS 70.96
YOUTH SPORTS AWARDS GENERAL FUND SPORTS 366.15
SKILLS CONTEST SUPPLIES GENERAL FUND SPORTS 27.26
SUPPLIES FOR EVENTS GENERAL FUND SPORTS 23.01
TRACK JERSEYS GENERAL FUND SPORTS 334.56
BASKETBALL CONTEST SUPPLIE GENERAL FUND SPORTS 150.24
MAT SERVICE COMM CTR GENERAL FUND SPECIAL CLASSES 335.37 MAT SERVICE COMM CTR GENERAL FUND SPECIAL CLASSES 111.79 PRESCHOOL SUPPLIES GENERAL FUND SPECIAL CLASSES 15.28
PRESCHOOL FIELD TRIP GENERAL FUND SPECIAL CLASSES 39.00 PRESCHOOL FIELD TRIP GENERAL FUND SPECIAL CLASSES 52.00 PRESCHOOL SUPPLIES GENERAL FUND SPECIAL CLASSES 12.01
PRESCHOOL GRADUATION GENERAL FUND SPECIAL CLASSES 357.73 PRESCHOOL GRADUATION GENERAL FUND SPECIAL CLASSES 31.00 YOUTH SIGN LANGUAGE CLASS GENERAL FUND SPECIAL CLASSES 6.24 PRESCHOOL GRADUATION GENERAL FUND SPECIAL CLASSES 19.64 PRESCHOOL GRADUATION GENERAL FUND SPECIAL CLASSES 199.75 ROTB SUPPLIES GENERAL FUND SPECIAL EVENTS 1,400.00
ROTB SUPPLIES GENERAL FUND SPECIAL EVENTS 102.18
CHIEF'S TAHOE REGISTRATION GARAGE FUND GARAGE 756.00
CHIEF'S TAHOE REGISTRATION GARAGE FUND GARAGE 15.88
CM VEHICLE CAR WASH GARAGE FUND GARAGE 32.99
CM VEHICLE TINT GARAGE FUND GARAGE 550.00
CM VEHICLE EMBLEM REMOVAL GARAGE FUND GARAGE 50.00
FUEL 04/24/24 GARAGE FUND GARAGE 69.48
17

Page 27 of 628 ends

VENDOR NAME
WARRANTS 05/15/2024
DESCRIPTION FUND DEPARTMENT AMOUNT_
CHIEF'S TAHOE WATER PUMP R GARAGE FUND GARAGE 630.70
PD 48-6 BATTERY REPLACEMEN GARAGE FUND GARAGE 287.28
REFUND ZOOM ANNUAL FEES TECHNOLOGY REPLACE ADMINISTRATIVE SERVICE 1,573.95- PW PRINTER REPLACEMENT TECHNOLOGY REPLACE ADMINISTRATIVE SERVICE 1,269.07 MONITOR REPLACEMENT TECHNOLOGY REPLACE ADMINISTRATIVE SERVICE 223.49_ TOTAL: 45,096.06
UNDERGROUND SERVICE ALERT OF SO CAL DATABASE MAINT 04/24 GENERAL FUND STREET MAINTENANCE 43.25_ TOTAL: 43.25
UNITED HOME REMODELING INC. DEMO COMM CTR 50% FINAL P GENERAL FUND BUILDING MAINTENANCE 24,050.00_ TOTAL: 24,050.00
USIQ INC GENERAL FUND PATROL 5,440.65_
TOTAL: 5,440.65
V & V MANUFACTURING, INC. GENERAL FUND PATROL 253.35_
TOTAL: 253.35
VERIZON WIRELESS GENERAL FUND EMERGENCY PREPAREDNESS 166.04 GENERAL FUND COMMUNITY DEVEL ADMIN 249.64
GENERAL FUND NEIGHBORHOOD PRESERVAT 168.05
GENERAL FUND STREET MAINTENANCE 463.23_
TOTAL: 1,046.96
VESTIS GROUP INC GENERAL FUND STREET MAINTENANCE 73.62
GENERAL FUND STREET MAINTENANCE 65.09
GENERAL FUND STREET MAINTENANCE 146.40_
TOTAL: 285.11
VOYAGER FLEET SYSTEMS, INC. GARAGE FUND GARAGE 11,856.69 GARAGE FUND GARAGE 398.26-
TOTAL: 11,458.43

WAXIE SANITARY SUPPLY
RIFLE EQUIPMENT (18)
BADGES V6, V7
EMER. PREP PHONES 05/24
ADMIN PHONES 05/24
COMM DEV PHONES 05/24
PW PHONES 05/24
PW UNIFORMS 04/15/24
PW UNIFORMS 04/22/24
PW UNIFORMS 04/29/24
FUEL 04/24
FUEL TAX CREDIT 04/24
RESTROOM SUPPLIES GENERAL FUND BUILDING MAINTENANCE 837.20_ TOTAL: 837.20
WESTCOR ENVIRONMENTAL INC PD EVIDENCE ABESTOS ABATEM GENERAL FUND BUILDING MAINTENANCE 6,825.00 ASBESTOS FLOORING GENERAL FUND CAPITAL PROJECTS 17,042.00_ TOTAL: 23,867.00
YING LIU PORTRAIT WORKSHOP 04/13/24 GENERAL FUND SPECIAL CLASSES 126.75_ TOTAL: 126.75
18

Page 28 of 628 ends

VENDOR NAME
WARRANTS 05/15/2024
DESCRIPTION FUND DEPARTMENT AMOUNT_
=============== FUND TOTALS ================
10 GENERAL FUND 979,481.77
20 GAS TAX 203,654.64
28 LOS ALAMITOS TV 9,233.32
50 GARAGE FUND 48,679.57
53 TECHNOLOGY REPLACEMENT 12.73CR
54 SELF INSURANCE TRUST 411.94
99 POOL CLEARING FUND 230.76
--------------------------------------------
GRAND TOTAL: 1,241,679.27
--------------------------------------------
19

Page 29 of 628 ends

VENDOR NAME
WARRANTS 05/29/2024
DESCRIPTION FUND DEPARTMENT AMOUNT_
AM-TEC TOTAL SECURITY INC. INSTALL SECURITY CAMERAS GENERAL FUND BUILDING MAINTENANCE 33,087.93_ TOTAL: 33,087.93
BARBARA BANNERMAN YOGA DROP IN 05/07/24 GENERAL FUND SPECIAL CLASSES 9.75 YOGA DROP IN 05/11/24 GENERAL FUND SPECIAL CLASSES 9.75_ TOTAL: 19.50
BILLY TEES, INC. ROTB T-SHIRTS (1,404) GENERAL FUND NON-DEPARTMENTAL 14,243.71_ TOTAL: 14,243.71
BRITAIN'S FINEST LLC CONCERT BAND 08/01/24 GENERAL FUND SPECIAL EVENTS 1,500.00_ TOTAL: 1,500.00
CANON FINANCIAL SERVICES, INC. METER & CONTRACT 04/24 GENERAL FUND RECREATION ADMINISTRAT 520.98_ TOTAL: 520.98
CARRI FOX LINE DANCE 05/08/24 GENERAL FUND SPECIAL CLASSES 42.00_ TOTAL: 42.00
CHARLES ABBOTT ASSOCIATES, INC. SVCS FOR CITY 04/24 GENERAL FUND BUILDING INSPECTION 35,930.02 ASSISTANT PLANNER 04/24 GENERAL FUND BUILDING INSPECTION 6,408.75_ TOTAL: 42,338.77
CHERYL J. SCHNITZER LINE DANCE 05/06/24 GENERAL FUND SPECIAL CLASSES 29.25 LINE DANCE 05/13/24 GENERAL FUND SPECIAL CLASSES 29.25_ TOTAL: 58.50
CHRISTOPHER J MARTIN CONCERT BAND 07/11/24 GENERAL FUND SPECIAL EVENTS 1,500.00_ TOTAL: 1,500.00
CINTAS CORPORATION NO. 2 FIRST AID REFILL 04/24 GENERAL FUND BUILDING MAINTENANCE 1,928.83_ TOTAL: 1,928.83
COLE PRO MEDIA CORP CONTRACT SVCS 05/24 GENERAL FUND NON-DEPARTMENTAL 3,000.00_ TOTAL: 3,000.00
COLORADO FAMILY SUPPORT REGISTRY ID# 12634200 POOL CLEARING FUND NON-DEPARTMENTAL 230.76_ TOTAL: 230.76
CONCETTA MARIE ELLIS CONCERT BAND 08/08/24 GENERAL FUND SPECIAL EVENTS 1,500.00_ TOTAL: 1,500.00
COUNTY OF ORANGE TREASURER-TAX TECH DIVISION MONTHLY 02/2 GENERAL FUND POLICE ADMINISTRATION 1,124.43_ TOTAL: 1,124.43
CROSSTOWN ELECTRICAL & DATA, INC. KATELLA/WINNERS 03/24 GENERAL FUND STREET MAINTENANCE 282.31 KATELLA/CIVIC CTR 03/24 GENERAL FUND STREET MAINTENANCE 301.97 BLOOMFIELD/KATELLA 03/24 GENERAL FUND STREET MAINTENANCE 180.04 BLOOMFIELD/KATELLA 03/24 GENERAL FUND STREET MAINTENANCE 247.13 KATELLA/LOS AL 03/24 GENERAL FUND STREET MAINTENANCE 208.31 LOS AL/SAUSILITO 03/24 GENERAL FUND STREET MAINTENANCE 377.66 CERRITOS/LOS AL 03/24 GENERAL FUND STREET MAINTENANCE 217.10 KATELLA/LOS AL 03/24 GENERAL FUND STREET MAINTENANCE 217.10 CERRITOS/BLOOMFIELD 03/24 GENERAL FUND STREET MAINTENANCE 592.00 BLOOMFIELD/CARBON 03/24 GENERAL FUND STREET MAINTENANCE 780.00 BLOOMFIELD/KATELLA 03/24 GENERAL FUND STREET MAINTENANCE 444.00 20

Page 30 of 628 ends

VENDOR NAME
WARRANTS 05/29/2024
DESCRIPTION FUND DEPARTMENT AMOUNT_
KATELLA/LOS AL 03/24 GENERAL FUND STREET MAINTENANCE 444.00 KATELLA/LOS AL 03/24 GENERAL FUND STREET MAINTENANCE 518.00_ TOTAL: 4,809.62
DARSHINI AITHAL WATERCOLOR PAINTING PROGRA GENERAL FUND SPECIAL CLASSES 620.75_ TOTAL: 620.75
DATA TICKET, INC. PD MONTHLY CHARGES 04/24 GENERAL FUND TRAFFIC 780.73_ TOTAL: 780.73
ECS IMAGING, INC. LASERFICHE AP PROCESS TECHNOLOGY REPLACE ADMINISTRATIVE SERVICE 1,800.00 LASERFICHE AP PROCESS TECHNOLOGY REPLACE ADMINISTRATIVE SERVICE 7,000.00 LASERFICHE AP PROCESS TECHNOLOGY REPLACE ADMINISTRATIVE SERVICE 7,000.00_ TOTAL: 15,800.00
ELITE SPECIAL EVENT, INC. LED STAGE RENTAL GENERAL FUND ECONOMIC DEVELOPMENT 6,400.00_ TOTAL: 6,400.00
EVENT NEWS ENTERPRISE PHN MASTER FEE ADOPTION GENERAL FUND CITY COUNCIL 250.00 NOTICE FOR CIP 23/24-06 GENERAL FUND COMMUNITY DEVEL ADMIN 1,095.00 NOTICE FOR RFP 2024-04 GENERAL FUND COMMUNITY DEVEL ADMIN 810.00 NOTICE FOR RFP 2024-03 GENERAL FUND COMMUNITY DEVEL ADMIN 810.00 NOTICE FOR CIP 23/24-07 GENERAL FUND COMMUNITY DEVEL ADMIN 800.00 LAMPSON PARK PROJECT EIR GENERAL FUND PLANNING 507.00_
TOTAL: 4,272.00
FLOCK SAFETY REISSUE: YEAR RENEWAL CAME POLICE CAPITAL EXP COMMUNICATIONS TECHNOL 27,705.21_ TOTAL: 27,705.21
FRONTIER COMMUNICATIONS JAIL ALARM 05/24 GENERAL FUND COMMUNICATIONS TECHNOL 397.33_ TOTAL: 397.33
GOLDEN STATE WATER COMPANY GOLDEN STATE WATER 05/24 GENERAL FUND STREET MAINTENANCE 365.49 GOLDEN STATE WATER 05/24 GENERAL FUND PARK MAINTENANCE 432.67_ TOTAL: 798.16
GRANICUS LLC SUBSCRIPTION DOCS TECHNOLOGY REPLACE ADMINISTRATIVE SERVICE 683.57 HOSTING DOCS TECHNOLOGY REPLACE ADMINISTRATIVE SERVICE 258.01 ETHICS SUBSCRIPTION TECHNOLOGY REPLACE ADMINISTRATIVE SERVICE 581.03 FULL REVIEW SUBSCRIP TECHNOLOGY REPLACE ADMINISTRATIVE SERVICE 239.25 EDISCLOSURE SUBSCRIP TECHNOLOGY REPLACE ADMINISTRATIVE SERVICE 683.57_ TOTAL: 2,445.43
GUAVA GROOVE KULA A'O UKULELE HOKULANI GENERAL FUND SPECIAL CLASSES 845.00_ TOTAL: 845.00
HALEY STRATEGIC PARTNERS LLC ARSENAL SUPPLIES GENERAL FUND PATROL 3,209.85_ TOTAL: 3,209.85
HARRIS & ASSOCIATES INC LAMPSON PROJECT 04/24 GENERAL FUND NON-DEPARTMENTAL 13,162.50_ TOTAL: 13,162.50
HIRSCH & ASSOCIATES, INC. LABOURDETTE PARK 04/24 GENERAL FUND CAPITAL PROJECTS 12,478.00_ TOTAL: 12,478.00
HOMECOURT EDGE BASKETBALL LLC HCE DROP IN 05/05/24 GENERAL FUND SPORTS 16.00 21

Page 31 of 628 ends

VENDOR NAME
WARRANTS 05/29/2024
DESCRIPTION FUND DEPARTMENT AMOUNT_
HCE DROP IN 05/02/24 GENERAL FUND SPORTS 80.00
HCE DROP IN 05/07/24 GENERAL FUND SPORTS 64.00
HCE DROP IN 05/09/24 GENERAL FUND SPORTS 32.00
HCE DROP IN 05/14/24 GENERAL FUND SPORTS 64.00
HCE BALL HANDLE/SHOOTING S GENERAL FUND SPORTS 656.00
HCE BASKETBALL SHOOTING ST GENERAL FUND SPORTS 64.00
HCE TRIPLE BUNDLE GENERAL FUND SPORTS 645.60
HCE TRAVEL BALL GENERAL FUND SPORTS 976.00_
TOTAL: 2,597.60
HORSEMEN INC BACKGROUND FOR JONES GENERAL FUND NON-DEPARTMENTAL 1,200.00_ TOTAL: 1,200.00
IMPROV 2 IMPROVEMENT LLC GUEST SPEAKER FOR STAFF GENERAL FUND RECREATION ADMINISTRAT 500.00_ TOTAL: 500.00
KIDZ TALENT ACADEMY KID CHEER AND DANCE PROGRA GENERAL FUND SPECIAL CLASSES 130.00 GYMNASTICS/TUMBLING PROGRA GENERAL FUND SPECIAL CLASSES 334.10_ TOTAL: 464.10
KONICA MINOLTA PD COPIER LEASE 04/24 GENERAL FUND POLICE ADMINISTRATION 211.00_ TOTAL: 211.00
KONICA MINOLTA PREMIER FINANCE COPIER LEASE 05/20-06/19/24 GENERAL FUND FINANCE 1,048.46_ TOTAL: 1,048.46
KYA SERVICES LLC CIP#23/24-06 ROOF REPAIR GENERAL FUND NON-DEPARTMENTAL 41,775.30- CIP#23/24-06 ROOF PROJECT GENERAL FUND CAPITAL PROJECTS 835,506.03_ TOTAL: 793,730.73
LA HERRADURA MOBIL DETAIL PD CAR WASHES 05/13/24 GARAGE FUND GARAGE 495.00 PW CAR WASHES 05/13/24 GARAGE FUND GARAGE 135.00
REC CAR WASHES 05/13/24 GARAGE FUND GARAGE 135.00_
TOTAL: 765.00
M&N COASTLINE AUTO & TIRE SERVICE REISSUE: PD 48-3 OIL & COO GARAGE FUND GARAGE 207.61_ TOTAL: 207.61
MAMA SAID ENTERTAINMENT CONCERT BAND 06/27/24 GENERAL FUND SPECIAL EVENTS 1,400.00_ TOTAL: 1,400.00
MARY ANN REMNET BOOMERS TO ZOOMERS 05/06/24 GENERAL FUND SPECIAL CLASSES 9.75 BOOMERS TO ZOOMERS 05/13/24 GENERAL FUND SPECIAL CLASSES 9.75_ TOTAL: 19.50
MATRIX IMAGING PRODUCTS, INC. SCANNING COSTS GENERAL FUND PLANNING 5,502.11 DRAWINGS GENERAL FUND PLANNING 1,658.28
PREP/SORTING GENERAL FUND PLANNING 6,996.00
INDEX FIELDS GENERAL FUND PLANNING 2,094.12
PICKUP/DELIVERY GENERAL FUND PLANNING 30.00_
TOTAL: 16,280.51
MISC. VENDOR ALINA AVILA ALINA AVILA:REFUND GENERAL FUND NON-DEPARTMENTAL 120.00 ALINA AVILA ALINA AVILA:REFUND GENERAL FUND NON-DEPARTMENTAL 4.00 APARNA MANCHANDIA APARNA MANCHANDIA:REFUND GENERAL FUND NON-DEPARTMENTAL 29.28 CAROL HANAKI CAROL HANAKI:REFUND GENERAL FUND NON-DEPARTMENTAL 95.00 22

Page 32 of 628 ends

VENDOR NAME
WARRANTS 05/29/2024
DESCRIPTION FUND DEPARTMENT AMOUNT_
CAROL HANAKI CAROL HANAKI:REFUND GENERAL FUND NON-DEPARTMENTAL 4.00 CAROL HANAKI CAROL HANAKI:REFUND GENERAL FUND NON-DEPARTMENTAL 95.00 CAROL HANAKI CAROL HANAKI:REFUND GENERAL FUND NON-DEPARTMENTAL 4.00 CATHERINE LEARNED CATHERINE LEARNED:REFUND GENERAL FUND NON-DEPARTMENTAL 110.00 ELIZABETH SYRENGELAS ELIZABETH SYRENGELAS:REFUN GENERAL FUND NON-DEPARTMENTAL 105.56 LUCY HONG LUCY HONG:REFUND GENERAL FUND NON-DEPARTMENTAL 10.00 LYNETTE MCCOY LYNETTE MCCOY:REFUND GENERAL FUND NON-DEPARTMENTAL 115.00 LYNETTE MCCOY LYNETTE MCCOY:REFUND GENERAL FUND NON-DEPARTMENTAL 4.00 NADIA KAST NADIA KAST:REFUND GENERAL FUND NON-DEPARTMENTAL 59.00 YING LIU YING LIU:REFUND GENERAL FUND NON-DEPARTMENTAL 95.00 YING LIU YING LIU:REFUND GENERAL FUND NON-DEPARTMENTAL 4.00_ TOTAL: 853.84
MV CHENG ASSOCIATES, INC. FINANCE MGR 04/24 GENERAL FUND FINANCE 12,920.00_ TOTAL: 12,920.00
NO DUH CONCERT BAND 06/20/24 GENERAL FUND SPECIAL EVENTS 2,000.00_ TOTAL: 2,000.00
NORTH STAR LAND CARE LANDSCAPE MAINT 04/24 GENERAL FUND PARK MAINTENANCE 9,505.66_ TOTAL: 9,505.66
ORIGINAL WATERMEN, INC. AQUATICS UNIFORMS GENERAL FUND AQUATICS 3,073.40_ TOTAL: 3,073.40
PLANNING DIRECTOR'S ASSOC OF ORANGE CO ANNUAL DUES PDAOC GENERAL FUND COMMUNITY DEVEL ADMIN 150.00_ TOTAL: 150.00
POWERTRIP RENTALS, LLC PARKLET SERIES LIGHTS GENERAL FUND ECONOMIC DEVELOPMENT 820.38 PARKLET SERIES LIGHTS GENERAL FUND ECONOMIC DEVELOPMENT 841.88_ TOTAL: 1,662.26
PRECISION CONCRETE CUTTING CIP 22/23-08 CONCRETE PRO GENERAL FUND STREET MAINTENANCE 34,751.06_ TOTAL: 34,751.06
PROSHRED SECURITY PURGE FILE BOX (4) GENERAL FUND ADMINISTRATION 1,000.00_ TOTAL: 1,000.00
QUADIENT LEASING USA, INC QUADIENT LEASE 06/24-09/24 GENERAL FUND FINANCE 706.62_ TOTAL: 706.62
REDNECK RODEO CONCERT BAND 06/13/24 GENERAL FUND SPECIAL EVENTS 4,000.00_ TOTAL: 4,000.00
SDI PRESENCE LLC IT SUPPORT SVCS 04/24 TECHNOLOGY REPLACE ADMINISTRATIVE SERVICE 6,483.75 SENTINELONE CTRL 04/24 TECHNOLOGY REPLACE ADMINISTRATIVE SERVICE 423.15 CLOUD BACK UP 04/24 TECHNOLOGY REPLACE ADMINISTRATIVE SERVICE 1,335.25 IT CONTRACT 04/24 TECHNOLOGY REPLACE ADMINISTRATIVE SERVICE 5,871.00_ TOTAL: 14,113.15
SIR SPEEDY PRINTING, SIGNS, MARKETING NOTICE OF CORRECTIONS GENERAL FUND PATROL 173.02 ADULT SPORTS SIGNAGE GENERAL FUND SPORTS 10.93_
TOTAL: 183.95
SKAGGS CONCRETE CUTTING INC LATV ELECTRICAL LINES GENERAL FUND BUILDING MAINTENANCE 5,575.00_ TOTAL: 5,575.00
23

Page 33 of 628 ends

VENDOR NAME
WARRANTS 05/29/2024
DESCRIPTION FUND DEPARTMENT AMOUNT_
SPARKLETTS DRINKING WATER DRINKING WATER 04/24 GENERAL FUND BUILDING MAINTENANCE 459.39_ TOTAL: 459.39
ST. NICK'S HOLIDAY BANNER FINAL PYMT GENERAL FUND STREET MAINTENANCE 6,425.41 BANNER INSTALL 50% PYMT GENERAL FUND STREET MAINTENANCE 6,782.39_ TOTAL: 13,207.80
ST. OF CALIFORNIA DEPT. OF JUSTICE LIVESCANS (6) 04/24 GENERAL FUND NON-DEPARTMENTAL 162.00 FINGERPRINTS (5) 04/24 GENERAL FUND NON-DEPARTMENTAL 224.00_ TOTAL: 386.00
STAPLES BUSINESS ADVANTAGE MGMT ANALYST OFFICE SUPPLI GENERAL FUND COMMUNITY DEVEL ADMIN 144.65_ TOTAL: 144.65
THE EMPERORS PARKLET SERIES BAND 06/06/24 GENERAL FUND ECONOMIC DEVELOPMENT 1,500.00_ TOTAL: 1,500.00
THE TRIP REISSUE: PARKLET SERIES GENERAL FUND ECONOMIC DEVELOPMENT 3,600.00_ TOTAL: 3,600.00
THOMSON REUTERS - WEST ONLINE SOFTWARE 04/24 GENERAL FUND INVESTIGATION 375.42_ TOTAL: 375.42
V & V MANUFACTURING, INC. #48 FLAT BADGES GENERAL FUND PATROL 589.62_ TOTAL: 589.62
WILLDAN FINANCIAL SERVICES COST RECOVERY 04/24 GENERAL FUND ADMINISTRATION 250.00_ TOTAL: 250.00
WOODIE & THE LONGBOARDS CONCERT BAND 07/18/24 GENERAL FUND SPECIAL EVENTS 1,200.00_ TOTAL: 1,200.00
WOODRUFF & SMART, APC GENERAL SVCS 04/24 GENERAL FUND CITY ATTORNEY 40,630.80 LITIGATION SVCS 04/24 GENERAL FUND CITY ATTORNEY 6,379.20 GENERAL SVCS 04/24 GENERAL FUND CITY ATTORNEY 442.50
PROSECUTOR SVCS 04/24 GENERAL FUND CITY ATTORNEY 5,278.00_ TOTAL: 52,730.50
YING LIU PORTRAIT WORKSHOP 05/11/24 GENERAL FUND SPECIAL CLASSES 58.50_ TOTAL: 58.50
24

Page 34 of 628 ends

VENDOR NAME
WARRANTS 05/29/2024
DESCRIPTION FUND DEPARTMENT AMOUNT_
=============== FUND TOTALS ================
10 GENERAL FUND 1,116,974.16
50 GARAGE FUND 972.61
51 POLICE CAPITAL EXPENSES 27,705.21
53 TECHNOLOGY REPLACEMENT 32,358.58
99 POOL CLEARING FUND 230.76
--------------------------------------------
GRAND TOTAL: 1,178,241.32
--------------------------------------------
25

Page 35 of 628 ends

Retirees Medical Reimbursement
Date: May 1, 2024 Number of Transactions: 16 Total Batch: $11,072.20 26

Page 36 of 628 ends

Payroll 05/10/2024

GROSS REGULAR OVERTIME LEAVE OTHER DEDUCTIONS TAXES NET 923.20 0.00 0.00 0.00 39.46 13.40 870.34 923.20
28,202.25 0.00 9,271.36 6,833.84 4,576.88 5,026.62 34,703.95 44,307.45 10,672.00 212.83 1716.00 1,828.08 1220.78 1181.86 12,026.27 14,428.91 30,336.80 0.00 6,872.80 2,857.60 5,858.44 6,492.11 27,716.65 40,067.20 55,709.29 20,370.72 5,535.80 18,473.10 15,245.95 17,951.30 66,891.66 100,088.91 17,583.00 6,494.99 666.60 5,769.67 5,380.67 6,477.87 18,655.72 30,514.26 7,154.40 0.00 0.00 2,808.32 922.22 1,057.08 7,983.42 9,962.72 0.00 0.00 0.00 2,166.78 81.25 182.05 1,903.48 2,166.78 2,117.60 0.00 2117.60 1388.70 1086.09 733.29 3,804.52 5,623.90 2452.00 0.00 0.00 5,173.93 679.85 831.48 6,114.60 7,625.93 26,051.68 0.00 2,154.73 4,723.82 3,745.36 6,018.55 23,166.32 32,930.23 3,408.80 0.00 0.00 30.00 293.63 696.25 2,448.92 3,438.80 2,613.60 551.31 0.00 2,679.62 323.97 782.43 4,738.13 5,844.53 13,336.84 1076.49 1,272.36 1,385.00 2,134.49 1,257.97 13,678.23 17,070.69 2,261.60 0.00 0.00 25.00 386.17 71.68 1,828.75 2,286.60 3,559.20 0.00 0.00 263.60 294.87 321.78 3,206.15 3,822.80 36,483.59 261.84 2,926.02 7,801.08 5,735.91 6,777.33 34,959.29 47,472.53 0.00 0.00 50.40 18,374.43 690.94 1,078.06 16,655.83 18,424.83 TOTALS $387,000.27 $242,865.85 $28,968.18 $32,583.67 $82,582.57 $48,696.93 $56,951.11 $281,352.2310-521 Police Administration -----------------------------------------------------------DEPARTMENT RECAP-- ------------------------------------------------------- DEPT NO#10-510 City Council10-511 City Manager/ City Clerk10-512 Finance10-545 Economic Development10-522 Police- Patrol10-523 Police- Investigation10-524 Police- Records10-526 Police- Community Outreach10-527 Police-Youth Progams10-528 Police- Traffic 10-531 Development Services- Administration10-532 Development Services- Planning10-533 Development Services- Neighborhood Preservation 10-542 Development Services- Street Maintenance10-544 Development Services- Facility Maintenance10-551 Recreation Administration10-556 Recreation- Sports10-557 Special Classes REGULAR INPUT: 129 MANUAL INPUT: 0 CHECK STUB COUNT: 0 DIRECT DEPOSIT STUB COUNT: 129 27

Page 37 of 628 ends

Employee Employer
Fed Taxes Employee/ Employer (MediCare) $45,567.80 $40,098.05 $5,469.75State Taxes Employee $16,853.06ICMA Employee $3,242.33PD Association Employee $1,416.56LosAl Employees Assoc Employee $420.00Nationwide - Full Time Employee $1,590.00Nationwide - PT Employee/ Employer $3,038.58 1,519.29 $ 1,519.29 $ PERS Deferred Comp Employee $1,480.76PERS Employee/ Employer $71,822.39 $28,641.33 $43,181.06AFLAC Employee $80,607.26PERS Medical Employee/ Employer $690.88Delta Dental PPO Employer $4,530.60Delta Dental HMO Employer $507.76VSP Vision Employer $1,117.99Standard Self Admin Employee/ EmployerStandard Life Optional Employee $565.35TOTALS $233,451.32 $70,258.67 $50,170.10

ABBV EMPLOYEE EMPLOYER DESC TAXABLE EMPLOYEE EMPLOYER
REG 5312.25 $242,865.85 125 I-125 $ 671.09 FED W/H $ 34,628.30 341,183.56 $ PTRG 1791.25 $36,085.91 129 I-129 $ 192.31 ST WH CA $ 16,853.06 341,183.56 $ PHEO 80.92 $2,510.27 AFP AFLPT $ 167.22 MEDI $ 5,469.75 377,222.71 $ 5,469.75 $ ABST 40.00 $0.00 CMP CLOAN $ 78.80 OT 45.25 $2,102.47 CS1 CS-C0 $ 230.76
OTS 285.99 $25,374.62 DC2 DCPR $ 100.00
STBY 16.00 $1,491.09 DCI DCICM $ 2,620.00
CAR 0.00 $750.00 DCM DCICM $ 350.00
CELL 0.00 $1,210.00 DCN DCNW $ 1,590.00
PPHC 0.00 $1,494.36 DCP DCPRS $ 1,380.76
MEDR 0.00 $8,050.00 DD1 DPPO1 $ 346.50
SPAS 0.00 $2,293.24 DD2 DPPO2 $253.80
SPSK 0.00 $138.06 DD3 DPPO3 $ 634.50
OCWD 0.00 $250.00 DD4 DDMO1 $ 38.55
OCWE 0.00 $160.00 DD5 DDMO2 $ 55.56UNIF 0.00 $200.00 DD6 DDMO3 $ 102.75 UNI2 0.00 $75.00 DI% DCI% $ 95.46
FTO 0.00 $129.50 DIS DISAF $ 178.22
RTRO 0.00 $24,981.18 DLI DCLIC $ 176.87
ADML 54.00 $3,877.60 LEA LAEAD $ 420.00
EAU 24.00 $1,300.02 LIF LIFE $ 174.80
EAA 54.00 $0.00 LTD A LTD $ 104.21
COMA 70.76 $0.00 MED MDINS $ 28,745.59 8,939.25 $
FLHO 26.83 $1,422.05 PBB PRSBB $ 481.97
SICK 116.25 $5,452.30 PN1 PEPME $ 7,408.20
VAC 116.66 $5,180.50 PN2 PEPMR $ 7,341.34
POST4 0.00 $110.00 PN3 PEPSE $ 10,533.98
POST5 0.00 $200.00 PN4 PEPSR $ 10,373.08POST6 0.00 $450.00 POS POAS $ 1,416.56POST7 0.00 $2,803.48 PR0 PRM8 $ 2,663.63 POST8 0.00 $386.57 PR2 PRSMR $ 10,032.38
POVA 160.00 $15,351.20 PR4 PRSSR $ 15,434.26
BILI 0.00 $250.00 PR5 PRSB4 $ 1,309.29HOT 0.00 $55.00 PR6 PRSAF $ 3,004.73 PR7 PRMB4 $ 659.22
PR8 PRMAF $ 1,709.07
PR9 PRSCC $ 809.86
RTP RT-PT $ 1,519.29 1,519.29 $ SUR SURVI $ 61.38VS1 VIS1 $ 111.72 VS2 VIS2 $ 76.30
VS3 VIS3 $ 150.92
Totals $ 8,194.16 $ 387,000.27 $ 48,696.93 $ 75,566.54 $ 56,951.11 $ 5,469.75Payroll 05/10/2024

BENEFITS & WITHHOLDINGS

DEDUCTION GRAND TOTALS
----------EARNINGS----------- -----------DEDUCTIONS----------- -------------------TAXES-----------------

DESC HRS AMOUNT CD
28

Page 38 of 628 ends

Payroll 05/24/2024

GROSS REGULAR OVERTIME LEAVE OTHER DEDUCTIONS TAXES NET 923.20 0.00 0.00 0.00 39.46 13.40 870.34 923.20
27,780.40 0.00 1,214.80 5,142.96 4,459.84 5,298.14 24,380.18 34,138.16 12,192.80 0.00 195.20 150.00 1141.17 1582.40 9,814.43 12,538.00 30,336.80 0.00 0.00 700.00 5,656.03 5,847.60 19,533.17 31,036.80 53,367.79 22,667.30 12,296.47 11,335.25 13,786.33 15,854.35 70,026.13 99,666.81 16,520.64 1,994.25 1,728.96 1,649.05 4,860.71 3,756.55 13,275.64 21,892.90 6,842.10 182.05 312.30 2,721.40 922.34 1,054.41 8,081.10 10,057.85

0.00 0.00 0.00 2,188.89 82.08 186.32 1,920.49 2,188.89 4,235.20 1666.11 0.00 561.76 972.39 1058.00 4,432.68 6,463.07 2452.00 0.00 0.00 4,934.74 608.40 702.37 6,075.97 7,386.74 26,810.24 0.00 1,396.16 2,495.78 3,597.46 5,478.41 21,626.31 30,702.18 1,704.40 191.75 1704.40 0.00 293.63 750.72 2,556.20 3,600.55 2,352.24 0.00 499.66 2,783.78 336.80 649.69 4,649.19 5,635.68 15,514.36 764.05 1,416.35 1,310.00 2,315.34 1,672.46 15,016.96 19,004.76 2,261.60 0.00 0.00 25.00 386.17 71.68 1,828.75 2,286.60 3,559.20 0.00 0.00 0.00 276.77 245.85 3,036.58 3,559.20 38,622.93 0.00 1,384.30 5,777.22 5,649.58 6,343.68 33,791.19 45,784.45 0.00 0.00 190.36 15,985.19 606.60 790.37 14,778.58 16,175.55 TOTALS $353,041.39 $245,475.90 $27,465.51 $22,338.96 $57,761.02 $45,991.10 $51,356.40 $255,693.8910-521 Police Administration -----------------------------------------------------------DEPARTMENT RECAP-- ------------------------------------------------------- DEPT NO#10-510 City Council10-511 City Manager/ City Clerk10-512 Finance10-545 Economic Development10-522 Police- Patrol10-523 Police- Investigation10-524 Police- Records10-526 Police- Community Outreach10-527 Police-Youth Progams10-528 Police- Traffic 10-531 Development Services- Administration10-532 Development Services- Planning10-533 Development Services- Neighborhood Preservation 10-542 Development Services- Street Maintenance10-544 Development Services- Facility Maintenance10-551 Recreation Administration10-556 Recreation- Sports10-557 Special Classes REGULAR INPUT: 125 MANUAL INPUT: 0 CHECK STUB COUNT: 0 DIRECT DEPOSIT STUB COUNT: 125 29

Page 39 of 628 ends

Employee Employer
Fed Taxes Employee/ Employer (MediCare) $42,120.67 $37,143.29 $4,977.38State Taxes Employee $14,213.11 ICMA Employee $3,243.13PD Association Employee $1,416.56LosAl Employees Assoc Employee $420.00Nationwide - Full Time Employee $1,590.00Nationwide - PT Employee/ Employer $2,792.28 1,396.14 $ 1,396.14 $ PERS Deferred Comp Employee $1,480.76 PERS Employee/ Employer $65,044.92 $26,057.85 $38,987.07AFLAC EmployeePERS Medical Employee/ EmployerDelta Dental PPO EmployerDelta Dental HMO EmployerVSP Vision EmployerStandard Self Admin Employee/ EmployerStandard Life Optional EmployeeTOTALS $132,321.43 $64,597.28 $45,360.59

ABBV EMPLOYEE EMPLOYER DESC TAXABLE EMPLOYEE EMPLOYER
REG 5371.51 $245,475.90 125 I-125 $ 671.09 FED W/H $ 32,165.91 309,930.51 $ PTRG 1602.33 $32,649.44 129 I-129 $ 192.31 ST WH CA $ 14,213.11 309,930.51 $ PHEO 94.50 $2,932.24 AFP AFLPT $ 167.22 MEDI $ 343,263.83 $ 4,977.38 $ 4,977.38 ABST 30.00 $0.00 CMP CLOAN $ 78.80
OT 22.50 $955.80 CS1 CS-C0 $ 230.76
OTS 276.33 $25,938.75 DC2 DCPR $ 100.00STBY 6.00 $570.96 DCI DCICM $ 2,620.00 MOT 0.00 $392.93 DCM DCICM $ 350.00CAR 0.00 $750.00 DCN DCNW $ 1,590.00PPHC 0.00 $1,494.36 DCP DCPRS $ 1,380.76 MEDR 0.00 $8,050.00 DD1 DPPO1 $ 346.50SPAS 0.00 $2,293.24 DD2 DPPO2 $253.80SPSK 0.00 $138.06 DD3 DPPO3 $ 634.50OCWD 0.00 $250.00 DD4 DDMO1 $ 38.55 OCWE 0.00 $160.00 DD5 DDMO2 $ 55.56
UNIF 0.00 $225.00 DD6 DDMO3 $ 102.75UNI2 0.00 $75.00 DI% DCI% $ 96.26 FTO 0.00 $160.70 DIS DISAF $ 178.22ADML 28.00 $1,734.96 DLI DCLIC $ 176.87 COMP 40.33 $1,655.93 LEA LAEAD $ 420.00
EAU 54.00 $3,264.24 LIF LIFE $ 174.80
EAA 24.00 $0.00 LTD A LTD $ 104.21
COMA 47.50 $0.00 MED MDINS $ 28,745.59 8,939.25 $
FLHO 20.00 $1,267.29 PBB PRSBB $ 481.97
SICK 140.50 $5,015.41 PN1 PEPME $ 7,385.20
VAC 103.67 $4,983.21 PN2 PEPMR $ 7,318.51
POST7 0.00 $2,803.48 PN3 PEPSE $ 8,903.06
POST8 0.00 $386.57 PN4 PEPSR $ 8,767.10POVA 64.00 $4,417.92 POS POAS $ 1,416.56 RTBS 0.00 $5,000.00 PR0 PRM8 $ 2,529.34
PR2 PRSMR $ 9,567.11
PR4 PRSSR $ 13,334.35
PR5 PRSB4 $ 1,175.21
PR6 PRSAF $ 2,496.83
PR7 PRMB4 $ 628.37PR8 PRMAF $ 1,640.86
PR9 PRSCC $ 754.70RTP RT-PT $ 1,396.14 1,396.14 $
SUR SURVI $ 62.31
VS1 VIS1 $ 111.72
VS2 VIS2 $ 76.30
VS3 VIS3 $ 150.92
Totals $ 7,925.17 $ 353,041.39 $ 45,991.10 $ 71,249.40 $ 51,356.40 4,977.38 $ Payroll 05/24/2024

BENEFITS & WITHHOLDINGS

DEDUCTION GRAND TOTALS
----------EARNINGS----------- -----------DEDUCTIONS----------- -------------------TAXES--------------------

DESC HRS AMOUNT CD
30

Page 40 of 628 ends

City of Los Alamitos

CITY COUNCIL AGENDA REPORT
MEETING DATE: June 24, 2024 ITEM NUMBER: 11A
To: Mayor Jordan B. Nefulda & Members of the City Council Presented By: Eleanor Granflor, Deputy City Clerk
Subject: Approval of Minutes

SUMMARY
Approve the Regular Meeting Minutes of May 20, 2024, and the Special Meeting Minutes of June 3, 2024.

RECOMMENDATION

BACKGROUND

DISCUSSION

FISCAL IMPACT
Attachment: 1. CC MINS 05-20-24

2. CC MINS 06-03-24

Page 41 of 628 ends

MINUTES OF THE CITY COUNCIL OF THE CITY OF LOS ALAMITOS

REGULAR MEETING
Monday, May 20, 2024

1. CALL TO ORDER
The City Council met in Regular Session at 5:30 p.m., Monday, May 20, 2024, in the Council Chamber located at 3191 Katella Ave., Los Alamitos, CA 90720, Mayor Nefulda presiding.

2. ROLL CALL

Present: Council Members: Doby, Hibard, Murphy
Mayor Pro Tem Hasselbrink, Mayor Nefulda

Absent: Council Members: None

Present: Staff: Chet Simmons, City Manager
Robert Acosta, Support Services Manager
Michael Claborn, Chief of Police
Craig Covey, OCFA Division Chief
Michael Daudt, City Attorney
Kain Gallaugher, Police Captain
Eleanor Granflor, Deputy City Clerk
Craig Koehler, Finance Director
Matthew Lightener, Management Analyst
Irving Montenegro, Jr., Development Services Manager
Emeline Noda, Recreation and Community Services Director Ron Noda, Development Services Director
Windmera Quintanar, MMC, City Clerk
Jennifer Sisoev, Recreation Manager
Luke South, Police Captain
Chelsi Wilson, Administrative Services Manager

3. CLOSED SESSION
City Attorney Daudt read the items aloud.

A. Public Employee Evaluation
Title: City Manager
Authority: Government Code Section 54957
B. Conference with Real Property Negotiators
Property: 10911 Oak St., Los Alamitos, CA 90720
Agency Negotiator: Chet Simmons, City Manager
Negotiating Parties: Los Alamitos Unified School District Under Negotiation: Price and terms of payment

Page 42 of 628 ends

City Council Regular Minutes
May 20, 2024

Page 2 of 11 ends

RECESS
The City Council recessed into Closed Session at 5:30 p.m.

RECONVENE
The City Council reconvened in Regular Session at 6:02 p.m.

City Attorney Daudt stated there was no reportable action.

4. PLEDGE OF ALLEGIANCE
Council Member Murphy led the Pledge of Allegiance.

5. INVOCATION
Mayor Nefulda gave the Invocation.

6. PRESENTATIONS
A. Presentation from Elected Representatives to Los Alamitos Police Department in Recognition of National Police Week
Zechariah Jauregui, District Representative for Congresswoman Michelle Steel, Joe Peña, District Representative for the Office of Senator Janet Nguyen, and Michelle Schuetz, Senior Field Representative for Assemblyman Tri Ta, presented Certificates to Chief Claborn and the Los Alamitos Police Department. Representatives spoke briefly.

B. Presentation to Lina Lumme, of The Youth Center, in Recognition of Being Featured in the Mayor’s Business Spotlight
Mayor Nefulda, Zechariah Jauregui, District Representative for Congresswoman Michelle Steel, and Michelle Schuetz, Senior Field Representative for Assemblyman Tri Ta presented a Certificate to Ms.

Lumme. Ms. Lumme spoke briefly.

C. Presentation of Proclamation to the Public Works Team in Recognition of Public Works Week
Mayor Nefulda presented a Proclamation to the Los Alamitos Public Works Team. Ron Noda, Development Services Director, spoke briefly. Zechariah Jauregui, District Representative for Congresswoman Michelle Steel, and Michelle Schuetz, Senior Field Representative for Assemblyman Tri Ta presented a Certificate to the Public Works Team.

D. Presentation by Carlos Oregon, Board Member, of Working Wardrobes Regarding Services Available
Mr. Oregon gave a PowerPoint presentation and answered questions from the City Council.

Page 43 of 628 ends

City Council Regular Minutes
May 20, 2024

Page 3 of 11 ends

E. Presentation by Irving Montenegro, Jr., Development Services Manager, Regarding MyLosAl App
Mr. Montenegro gave a PowerPoint presentation and answered questions from the City Council.

Mayor Nefulda opened Oral Communications.

Aaron Leal, representative of Alzheimer’s Orange County, spoke regarding the programs offered by the organization.

Eric Franklin, United Pacific Services, questioned the Award of Bid for Tree Maintenance Services.

Dan Gallagher, Los Alamitos Community Foundation Board Member, read a letter for the record regarding concerns of Council Member Murphy requesting financial information from TNT Fireworks.

Mayor Nefulda closed Oral Communications.

8. UPDATES FROM THE MAYOR
At this time, the Mayor may report on items not specifically described on the Agenda that are of interest to the community, provided no action or discussion is taken.

Mayor Nefulda spoke regarding the continuation of the Parklet Series – Party on Pine, and the Los Angeles County Sanitation District Project on Cerritos Avenue.

City Manager Simmons spoke regarding the upcoming Summer Concert Series, the demolition of the LATV building, and commended the Public Works Team.

10. WARRANTS
A. Warrants (Finance)
The attached Warrant Register contained checks and electronic funds transfers for the period from April 1, 2024 to April 30, 2024.

Page 44 of 628 ends

City Council Regular Minutes
May 20, 2024

Page 4 of 11 ends

Motion/Second: Hasselbrink/Hibard
Unanimously Carried: The City Council ratified the Warrants from April 1, 2024 to April 30, 2024, for $1,663,099.58

ROLL CALL
Mayor Nefulda Aye
Mayor Pro Tem Hasselbrink Aye
Council Member Doby Aye
Council Member Hibard Aye
Council Member Murphy Aye

11. CONSENT CALENDAR
All Consent Calendar items may be acted upon by one motion unless a Council Member requests separate action on a specific item.

Council Member Hibard pulled item K.

Council Member Murphy pulled items F and G.

Motion/Second: Doby/Hibard
Unanimously Carried: The City Council approved the following Consent Calendar items:

A. Approval of Minutes (Administration)
Approved the City Council Regular minutes of April 15, 2024 and the Adjourned Regular minutes of April 29, 2024.

B. Adopt Ordinance 2024-01 - Noise Standard Exemptions Associated with Construction and Property Maintenance Activities
(Development Services)
This item facilitated the consideration of a draft Ordinance concerning noise standard exemptions associated with construction and property maintenance activities.

The City Council adopted Ordinance No. 2024-01 entitled, “AN

ORDINANCE OF THE CITY COUNCIL OF THE CITY OF LOS ALAMITOS, CALIFORNIA, AMENDING AND RESTATING SECTION 17.20.020 OF

THE LOS ALAMITOS MUNICIPAL CODE CONCERNING NOISE

STANDARD EXEMPTIONS ASSOCIATED WITH CONSTRUCTION AND
PROPERTY MAINTENANCE ACTIVITIES (ZOA 23-05) (CITY
INITIATED).".

C. Resolutions Pertaining to the November 5, 2024 General Municipal Election (Administration)
This item facilitated the City's policy to consolidate the local election with the County of Orange.

Page 45 of 628 ends

City Council Regular Minutes
May 20, 2024

Page 5 of 11 ends

The City Council:

1. Adopted Resolution No. 2024-15 entitled, “A RESOLUTION OF THE

CITY COUNCIL OF THE CITY OF LOS ALAMITOS, CALIFORNIA,

CALLING FOR A GENERAL MUNICIPAL ELECTION TO BE HELD ON
TUESDAY, NOVEMBER 5, 2024 FOR THE ELECTION OF CERTAIN
OFFICERS AS REQUIRED BY THE PROVISIONS OF THE CITY’S
CHARTER”; and

2. Adopt Resolution No. 2024-16 entitled, “A RESOLUTION OF THE

CITY COUNCIL OF THE CITY OF LOS ALAMITOS, CALIFORNIA,

REQUESTING THE BOARD OF SUPERVISORS OF THE COUNTY OF

ORANGE TO CONSOLIDATE A GENERAL MUNICIPAL ELECTION
TO BE HELD ON TUESDAY, NOVEMBER 5, 2024 WITH THE

STATEWIDE GENERAL ELECTION TO BE HELD ON THE DATE
PURSUANT TO § 10403 OF THE ELECTIONS CODE”; and,

3. Adopted Resolution No. 2024-17 entitled “A RESOLUTION OF THE

CITY COUNCIL OF THE CITY OF LOS ALAMITOS, CALIFORNIA,

ADOPTING REGULATIONS FOR CANDIDATES FOR ELECTIVE

OFFICE PERTAINING TO CANDIDATE'S STATEMENTS SUBMITTED

TO THE VOTERS AT AN ELECTION TO BE HELD ON TUESDAY,
NOVEMBER 5, 2024.”
D. City Council Meeting Summer Schedule (Administration) This item facilitated the importance of having as many City Council members as possible present at Council meetings and with summer scheduling upon us, Staff thought it prudent to bring an item to the Council to ensure transparency and another layer of noticing the public of the change in Council meeting dates.

The City Council approved the following dates for City Council Adjourned Regular Meetings at 6:00 p.m.: Monday, June 24, 2024; Monday, July 22, 2024; Monday August 19, 2024 (no change); and, Monday, September 23, 2024.

E. 2024 Conflict of Interest Code Biennial Notice (Administration) This item facilitated the Political Reform Act requirement for each city to review its conflict of interest code biennially and notify the City Council as to whether or not the code needs to be amended. The completed biennial notice must be submitted to the City Council no later than October 1, 2024.

The City Council received and filed the 2024 Conflict of Interest Code Biennial Notice.

Page 46 of 628 ends

City Council Regular Minutes
May 20, 2024

Page 6 of 11 ends

H. Approval of the Request for Proposals (RFP) 2024-05 and Authorization to Bid Animal Control and Sheltering Services (Development Services)
This item recommended actions to facilitate the solicitation of bids for contractual services to provide animal control and sheltering services.

The City Council:

1. Approved the Request for Proposals (RFP) 2024-05 Animal Control and Sheltering Services; and,

2. Authorized staff to advertise and solicit bid proposals.

I. Request for Proposals (RFP) for Signing and Striping Improvements on Lexington Drive between Katella Avenue and Farquhar Avenue (CIP 23/24-09) (Development Services)
This item facilitated the striping and pavement marking assist in maintaining safe and up-to-date standards that comply with current Federal and State guidelines.

The City Council:

1. Approved the Request for Proposal (RFP) for the plans and specifications for the Signing and Striping Improvements on Lexington Drive between Katella Avenue and Farquhar Avenue (CIP 23/24-09); and,

2. Authorized Staff to advertise and solicit proposals.

J. Amended Joint Powers Agreement with Integrated Law and Justice Agency for Orange County (ILJAOC) (Police)
This item facilitated minor amendments proposed to further clarify the Agreement and ensure the practices of the Board conform with the requirements of the Agreement.

The City Council authorized the Mayor to execute the Joint Powers Agreement with Integrated Law and Justice Agency for Orange County to facilitate the integration and sharing of criminal justice information/data.

L. Notice of Completion (NOC) for the Bloomfield Street Improvement Project (CIP No. 22/23-06) (Development Services)
The City of Los Alamitos hired a roadway contractor for street improvements to grind and overlay for the Bloomfield Street Rehabilitation Project (CIP No. 22/23-06) as part of the City’s ongoing pavement management program. Staff recommends that Council accept the work as completed, direct filing of the Notice of Completion, and authorize retention release as prescribed by the Public Contract Code.

Page 47 of 628 ends

City Council Regular Minutes
May 20, 2024

Page 7 of 11 ends

The City Council:

1. Accepted as complete the construction by Hardy and Harper, Inc. for the Bloomfield Street Improvement Project (CIP No. 22/23-06); and,

2. Authorized the City Clerk to record the Notice of Completion/Final Report with the County Recorder’s Office; and,

3. Authorized Staff to release the 5% retention to the contractor, in the amount of $10,182.50, thirty-five (35) days after recordation of the Notice of Completion.

M. Amendment No. 1 to the Professional Services Agreement with Hirsch & Associates, Inc.(Development Services)
This item would extend the contract term to an existing agreement for construction management and inspection services for the Sterns Park Improvement Project.

The City Council authorized the Mayor to execute Amendment No. 1 to the Professional Services Agreement with Hirsch and Associates, Inc. for construction management and inspection services for the Sterns Park Improvement Project, extending the term through December 14, 2024.

End of Consent Calendar
Items Pulled from Consent Calendar
F. City Council Travel and Reimbursement Policy (Administration) This item facilitated the adoption of a Travel Policy specific to City Council and Appointed Officials.

Council and Staff discussed the definition of a local event and the approved list of organizations,
Motion/Second: Hasselbrink/Murphy
Unanimously Carried: The City Council adopted Revised Administrative Regulation 6.2 - City Council Travel and Reimbursement Policy.

G. Treasurer's Quarterly Investment Report - March 2024 (Finance) This item facilitated City Council consideration is receipt of the Treasurer’s Quarterly Investment Report.

Council and Staff discussed alternative investment portfolio, amortized cost, and market value.

Page 48 of 628 ends

City Council Regular Minutes
May 20, 2024

Page 8 of 11 ends

Motion/Second: Hasselbrink /Doby
Unanimously Carried: The City Council adopted Revised Administrative Regulation 6.2 - City Council Travel and Reimbursement Policy.

K. Award of Bid for Tree Maintenance Services (RFP 2024-01) (Development Services)
This item facilitated Staff recommends awarding the bid to West Coast Arborists, Inc.(WCA) for the City's tree maintenance services.

Development Services Director Noda summarized the Staff report and answered questions form the City Council.

Council and Staff discussed the evaluation and award process.

Motion/Second: Hasselbrink/Doby
Unanimously Carried: The City Council:

1. Awarded bid for the tree maintenance services in the amount not to exceed $105,000 annually for a three-year contract to West Coast Arborists, Inc.; and,

2. Authorized the City Manager to approve two optional three-year extensions subject to the Consumer Price Index (CPI) increase with a cap of 2.5%; and,

3. Authorized the City Manager to execute the contract with West Coast Arborists, Inc. in a form approved by the City Attorney.

13. PUBLIC HEARING
A. Adoption of the Fiscal Year 2024-25 Annual Operating Budget (Finance)
This item facilitated 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 adopt the budget with revisions, if any; establish estimated revenues, expenditure appropriations, and transfers of funds of the City.

City Manager Simmons introduced the item.

Finance Director Koehler summarized the Staff report and provided a PowerPoint Presentation with overviews from each department. Staff answered questions from the City Council.

Mayor Nefulda opened the Public Hearing for comments.

Page 49 of 628 ends

City Council Regular Minutes
May 20, 2024

Page 9 of 11 ends

Dean Grose, former Council Member, commended the staff in their work efforts to present the proposed budget in May. He stated support for ensuring continued funding for the replacement of radio communications within the Police Department.

Mayor Nefulda Closed the Public Hearing for comments.

Council and staff discussed the following:
• Reserve funding to replace the software system used by the Police Department
• Sales Tax Revenue in regards the possible change of Rossmoor Zip Code
• Credit card processing fees absorbed by the City
• Reimbursement for Police Department armored vehicle
• Asset forfeiture to fund a 26th sworn peace officer position Motion/Second: Hasselbrink/Doby
Unanimously Carried: The City Council:

1. Reviewed, received, and filed the department overviews for Administration (City Manager, City Clerk, Human Resources), Finance, Police, Development Services, and Recreation and Community Services for Fiscal Year 2024-25; and,

2. Conducted a Public Hearing on the Proposed Annual Operating Budget; and,

3. Adopted Resolution No. 2024-18, entitled, “A RESOLUTION OF THE

CITY COUNCIL OF THE CITY OF LOS ALAMITOS, CALIFORNIA,

ADOPTING THE ANNUAL OPERATING BUDGET FOR FISCAL YEAR
2024-25.

B. Master Fee Schedule Update - Fiscal Year 2024-25 (Finance) This item facilitated an effort to keep cost recovery in parity with the services rendered, it is recommended that the City Council approve the proposed Master Fee Schedule update, which update includes a 4.0% increase in applicable fees commensurate with increases in the Consumer Price Index (CPI).

Finance Director Koehler summarized the Staff report.

Mayor Nefulda opened the Public Hearing for comments. There being no one present wishing to speak, Mayor Nefulda closed the Public Hearing for comments.

Page 50 of 628 ends

City Council Regular Minutes
May 20, 2024

Page 10 of 11 ends

City Council and staff discussed advertising Notary service for Veterans Motion/Second: Hasselbrink/Doby
Unanimously Carried: The City Council:

1. Reviewed the Fiscal Year 2024-25 Master Fee Schedule Update, and;

2. Adopted Resolution No. 2024-19, entitled, “A RESOLUTION OF

THE CITY COUNCIL OF THE CITY OF LOS ALAMITOS,

CALIFORNIA, AMENDING THE MASTER FEE SCHEDULE BY

ADJUSTING CERTAIN USER FEES BASED ON THE INCREASE IN
THE CONSUMER PRICE INDEX (CPI)”.

14. COUNCIL ANNOUNCEMENTS
At this time, Council Members may also report on items not specifically described on the Agenda that are of interest to the community, provided no action or discussion is taken except to provide Staff direction to report back or to place the item on a future Agenda.

Council Member Doby spoke regarding attendance at the Association of California Cities, Orange County (ACC-OC) Board of Directors meeting, tour of the Orange County (OC) Vibe in Anaheim, Orange County Council of Governments (OCCOG) Board meeting, ACC-OC Leadership Summit, and the Art with Heart Gala hosted by the Casa Youth Shelter.

Council Member Hibard spoke regarding speaking with residents in Apartment Row, attendance at the Chamber of Commerce Luncheon, the Regional Affairs Military Committee (RMAC) meeting at the Joint Forces Training Base, We Care Fundraiser, National Day of Prayer event at Cottonwood Church, and the ACC-OC Inspection at the Colorado River Aqueduct. Council Member Hibard also spoke in remembrance of her neighbor, a World War II Veteran.

Council Member Murphy spoke regarding attendance at We Care Fundraiser, Chamber of Commerce Luncheon, Senior Prom, ACC-OC Leadership Summit, and Casa Youth Shelter’s Art with Heart Gala.

Mayor Pro Tem Hasselbrink commended the new Los Alamitos Canine, and spoke regarding attendance at the ACC-OC Leadership Summit, We Care Fundraiser, Defense Leadership Summit, Casa Youth Shelter’s Art with Heart Gala, and met with Congressman Michelle Steel’s office regarding funding for Orange County Fire Authority’s (OCFA) remodel of Station 2.

Mayor Nefulda spoke regarding attendance at the Southern California Association of Governments (SCAG) Conference, and thanked City staff for all their hard work.

Page 51 of 628 ends

City Council Regular Minutes
May 20, 2024

Page 11 of 11 ends

15. ADJOURNMENT
The City Council adjourned at 9:16 p.m. to Monday, June 24, 2024, at 6:00 p.m.

Jordan B. Nefulda, Mayor
Attest:

Windmera Quintanar, MMC, City Clerk

Page 52 of 628 ends

MINUTES OF THE CITY COUNCIL OF THE CITY OF LOS ALAMITOS

SPECIAL MEETING
Monday, June 3, 2024

1. CALL TO ORDER
The City Council met in Special Session at 5:01 p.m., Monday, June 3, 2024, in the Council Chamber located at 3191 Katella Ave., Los Alamitos, CA 90720, Mayor Nefulda presiding.

2. ROLL CALL

Present: Council Members: Doby,
Mayor Pro Tem Hasselbrink, Mayor Nefulda

Absent: Council Members: Hibard, Murphy

Present: Staff: Chet Simmons, City Manager
Michael Daudt, City Attorney
Craig Koehler, Finance Director
Ron Noda, Development Services Director
Windmera Quintanar, MMC, City Clerk
Chelsi Wilson, Administrative Services Manager

3. ORAL COMMUNICATIONS
At this time, any individual in the audience may come forward to speak on any item within the subject matter jurisdiction of the City Council. Remarks are to be limited to not more than five minutes per speaker.

Mayor Nefulda opened Oral Communications. There being no one present wishing to speak, Mayor Nefulda closed Oral Communications.

4. SPECIAL ORDERS OF THE DAY
A. Emergency Gas Line Repair – Police Department (Development Services)
The gas line to the Police Department building is damaged and was reported to be leaking. This item recommends immediate actions to begin repairs of the gas line that feeds the Police Department and the City’s emergency generator.

City Manager Simmons summarized the Staff report and answered questions from the City Council regarding the Public Works contracts requirements within the City Charter and the need for emergency repairs, the potential for an upcoming Charter amendment to address the Public Works threshold, and the estimated timeline for project completion.

Page 53 of 628 ends

City Council Special Meeting Minutes
June 3, 2024

Page 2 of 2 ends

Motion/Second: Doby/Hasselbrink
Carried 3/0 (Hibard and Murphy absent): The City Council adopted Resolution No. 2024-20 deeming the Police Department gas line repairs an urgent necessity and authorized the City Manager to execute a contract for the necessary repairs in a form to be approved by the City Attorney in a total amount not to exceed $100,000.

ROLL CALL
Mayor Nefulda Aye
Mayor Pro Tem Hasselbrink Aye
Council Member Doby Aye
Council Member Hibard Absent
Council Member Murphy Absent

5. CLOSED SESSION
City Attorney Daudt read the item aloud.

A. Conference with Legal Counsel – Anticipated Litigation Significant exposure to litigation pursuant to paragraphs (2) and (3) of subdivision (d) of Government Code Section 54956.9: 1 potential case.

Mayor Nefulda and Staff discussed the idea of waiting for all Council Members to be present, and pushed the item off.

6. ADJOURNMENT
The City Council adjourned at 5:11 p.m. to Monday, June 24, 2024, at 6:00 p.m.

Jordan B. Nefulda, Mayor
Attest:

Windmera Quintanar, MMC, City Clerk

Page 54 of 628 ends

City of Los Alamitos

CITY COUNCIL AGENDA REPORT
MEETING DATE: June 24, 2024 ITEM NUMBER: 11B
To: Mayor Jordan B. Nefulda & Members of the City Council Presented By: Ron Noda, Development Services Director
Subject: Los Alamitos Museum Association: Proposed Schedule, Yearly Recap, and Budget

SUMMARY
This Los Alamitos Museum Association’s proposed schedule, yearly recap, and budget for the 2024-2025 Fiscal Year are being provided to the City Council for approval.

RECOMMENDATION

1. Approve the Los Alamitos Museum Association’s proposed schedule, activity plan, and budget for Fiscal Year 2024-2025; and,

2. Authorize the City Manager and/or his designee to approve any change to the schedule, activity plan, and budget.

BACKGROUND
The City of Los Alamitos took over ownership of the Los Alamitos Museum (formerly the Los Alamitos Fire Station) from the County of Orange by resolution on July 3, 1974, and by Grant Deed on July 8, 1976. The Los Alamitos Museum property is owned by the City and granted by the County of Orange as long as the property is used for “public museum or recreational purposes for the free and beneficial use of all County residents.” The City entered into an agreement with the Los Alamitos Museum Association on July 28, 1975, to collect, preserve, and exhibit historical, cultural, and other related materials in the community and to provide recreational programs in historical and cultural development for residents of the City and the County of Orange.

DISCUSSION
Schedule, Activities, and Budget
As part of the agreement with the Los Alamitos Museum Association, the Museum is required to provide the City with a proposed schedule, activity plan, and budget for the upcoming fiscal year. Attachment 1 shows a recap of Fiscal Year 2023-2024 and information about the Los Alamitos Museum Association. Attachment 2 shows the Museum Association’s proposed calendar of events for Fiscal Year 2024-2025 which includes tours of the Museum on Tuesdays, Thursdays, and Sundays from 2:00 p.m. to 4:00 p.m., highlighting the 1900s period clothing display, water tower upgrade, and mounted police display.

Page 55 of 628 ends

The proposed 2024-2025 Museum budget is $6,000. The Museum’s income is from fundraisers, donations, membership programs, and grants.

The museum's Grand Reopening was held on June 23, 2024. The community was invited to attend and view the enhancements made to the Museum, which included new interior paint and polished floors that are painted firehouse red as a nod to the building's history.

FISCAL IMPACT
According to the agreement between the City of Los Alamitos and the Los Alamitos Museum Association, the City owns the building that houses the Los Alamitos Museum and provides maintenance repairs and janitorial services once every two weeks. All repairs and maintenance are funded from the Development Services Department budget. Sufficient funding exists in the Fiscal Year 2024-2025 budget.

Attachment: 1. Los Alamitos Museum Association - 2023-2024 Yearly Report and 2024-2025 Budget

2. Los Alamitos Museum Association - 2024-2025 Proposed Calendar of Events

Page 56 of 628 ends

LOS ALAMITOS MUSEUM
YEARLY REPORT/ RECAP OF 2024/2025
April 25, 2024
HISTORY:

July 28, 1975, the City of Los Alamitos entered into an agreement with the Los Alamitos Museum, a 501 3 (c) non-profit corporation ID # 95-3025418, for the purpose of collecting, preserving, and exhibiting historical, cultural, and other related materials for the community.

GOVERNANCE: Governing board consists of the,
• Executive Board—President, Vice President, Treasurer, Recording Secretary and Corresponding Secretary.
• Trustees— Program, Docent, Publicity, History Book/Scrapbook, Hall of Fame/Media Room, and Display Chairpersons.

BUDGET: Proposed Budget for 2024/2025 is $6,000.00
INCOME:

The Museum’s income is from fundraisers, donations, Membership Program, and grants. The Los Alamitos Museum has been the recipient of a yearly Grant from the Rossmoor Women’s Club. For the past five years, The Finest Annual Trout Tournament Non-profit Organization has granted $1,500. Both have indicated these grants will continue. These grants help continue the Museum’s service to the community.

OPERATIONS: The Museum is an all-volunteer organization with no paid staff.

CAPITAL IMPROVEMNTS:

In 2003 the Museum upgraded the electrical system in the building to bring it into code and provide safety for the building with a cost to the Museum of $4,325. The Museum has over the years paid for these types of Capital Improvements.

In 2006 the Museum and the City of Los Alamitos jointly installed Central Heat and Air Conditioning in the Museum building at a cost of $5,900 each.

December 2023, the Museum was closed. All items from the display cases were packed, labeled, and stored in large containers in the parking lot.

The city of Los Alamitos Public Works Crew removed the old carpet (30 years old), the concrete floor was repaired and painted. The walls have been painted. The Museum now has a fresh upgraded look. The display cases have been put back in place, cleaned and the artifacts have been replaced in each case. We will have a Grand Opening June 23, 2024.

Attached is a list of items that the Museum Trustees have purchased over the years to enhance the Museum.

ATTENDANCE:
• The Museum is open to the public, free of charge, from 2:00 pm to 4:00 pm every Tuesday, Thursday, and Sunday. Approximately 2,000 guest visit per year during the regular hours.

Page 57 of 628 ends

• December 2023 the Museum was closed to the public for repairs. • Museum is reopening May 2023.
• The number of programs each year vary, consequently attendance varies each year. • Over two hundred children visit on appointment tours from the Boy Scouts, Girl Scouts, and the local schools. Many fourth grade classes usually attend as part of their California Studies History Class.
• Additional tours are available for individuals, clubs, and organizations by appointment. • The Museum is open for any City meeting that scheduling will allow. • The Museum hosts approximately 2,000 visitors per year including the visitors on our regular open schedule, our scheduled events and visits from school students and service club members.

STRATEGIC PLAN: UPDATE
A facilitated Strategic Planning meeting has was held to plan for future programs and events.

Mission and Vision statements were agreed to as follows:

Mission Statement
“Increase the knowledge of the Los Alamitos Museum’s presence in this and surrounding communities by promoting our facility, programs and educational opportunities.” Vision Statement
“To preserve and perpetuate the cultural and historical heritage of our community.” Specific goals were identified to address our strengths and weaknesses. Areas of concern were:
• Increase Membership-Accomplished with 2023/2024 Membership program • Volunteer opportunities for public including Students-Accomplished with the involvement with Serve Los Al Non-Profit organization.
• Expanding educational programs –On going.
• Increased Publicity-Accomplished with the addition of e-mail list to send event announcements, Constant Contacts and updated website.
• Exhibit update- New exhibits are put in place on a regular basis.

DISPLAYS & OUTREACH:

The Museum Board of Trustees have put together a mobile display of our Community History and have taken this display along with our promotional information to past Sugar Beet Festivals and Bixby Ranch Festivals. It is our goal to bring the Museum to as many people and venues as possible. We plan to secure space at the newly developed Pine Street events.

FUTURE OF THE MUSEUM:

The Museum Board of Trustees and Docents are volunteers dedicated to continuing to provide this community with the values in our Mission and Vision Statements. We will continue to

Page 58 of 628 ends

update our displays and provide interesting programs in the future. We will continue to be collecting oral interviews to collect memories from long- time residents of Los Alamitos. We feel this will add another dimension to the Los Alamitos Museum. 2023/2024 HIGHLIGHTS:

The gift of period 1900 clothing, spinning wheel and assorted household items from a community member has enabled the Museum Board of Trustees and Docent the opportunity to create a corner dedicated to the 1900 period in our history.

The iconic Water Tower was improved with a clock on the Los Alamitos Boulevard side of the tower. The City of Los Alamitos generously purchased the clock.

Open house to promote the period clothing display was postponed due to Covid-19 but this display will now be highlighted in 2024, along with the updated Mounted Police.

A Grand Reopening will be held June 23, 2024, with the community and special guests invited.

Respectfully submitted,
Marilynn Poe
Vice President
Los Alamitos Museum Association, Inc.

Proposed 2024/2025 Budget
INCOME: CATEGORY PROJECTED AMOUNT
Fundraisers 600.00
Grants 3,562.00
Donation Box 130.00
Membership 1,708.00

Total Projected Income $6,000.00

DISBURSMENTS

CATEGORY PROJECTED AMOUNT
Business Expense
Facility & Equipment 550.00
Operations/Insurance 1,600.00
Fundraising/Program Expenses 1,970.00

Total Projected Disbursements $4,120.00
APPROVED BY: Board of Trustees DATE: 2/28/2024.

Page 59 of 628 ends

SAMPLE OF ITEMS PURCHASED FOR THE MUSEUM OR ITEMS INSTALLED AT THE MUSEUM AT THE COST OF THE MUSEUM ASSOCIATION:

In 1976, when the Los Alamitos Museum Association was given the use of the building for a museum, the building was EMPTY!
The Museum Board of Directors facilitated the installation of (partial list):

1. ALL DISLAY CASES

2. 2 LONG TABLES

3. CHAIRS WERE DONATED

4. 1999- CHAIR RACK FOR CHAIR STORAGE=$200.00

5. 2 COMPUTERS (NEW ONE THIS YEAR), 3 PRINTERS (NEW ONE THIS YEAR)

6. 1 DVR TO DISC RECORDER

7. 2003-UPGRADE OF ELECTRICAL SYSTEM=$4,325

8. 2005- SOUND SYSTEM

9. 2006-1/2 OF COST OF AIR & HEAT SYSTEM=$5,900

10. KITCHEN:
a. 1998- LOWER CABINETS ON SOUTHWALL=$361.73 (installation volunteered)
b. MARCH 2008- STOVE & HOOD=$1234.98
c. APRIL 2009- NEW REFRIGERATOR=$1200
d. 2015 NEW KITCHEN SINK FAUCET, DISPOSAL & $500 DISHWASHER

11. 6/2016 REPAIR OF AC UNIT $500+ (we did not dare ask for help from City)

12. 10/2017 - 8 WHITE ROUND TABLES WITH CARRIER=$1,000

13. 1/2018 A NEW SOUND SYSTEM=$1,000

14. 5/2018 NEW WINDOW COVERINGS FOR 6 WINDOWS=$1,200

15. 3/2021 4 GALLONS OF ENAMEL PAINT FOR WATER TOWER=$ 200

16. STAND FOR SADDLE=$140

Page 60 of 628 ends

Date & Time Event/Activity Description Type of Event Cost to Produce Tuesday, Thursday and Sunday Museum open to public Docent-guided tours, Cultural and Historic $0 (except holidays) special interest Activity
2-4pm and research
By Appointment Museum Scheduled Museum available by Education Activity $0 Tours appointment for group tours
3rd Sunday of February, April, July Open House or additional Highlight new exhibits with Clutural & Historic $0 2-4pm program if needed owner or organizer present Activity for Q&A
Fourth Tuesday of each month Board of Trustees Meeting to conduct business Museum Business Activity $0 6-pm Monthly Meeting of Los Alamitos Museum, Inc.

Saturday, February 17, 2024 Budget & Program Board of Trustees develop Strategic Planning Activity $0 10am-noon Workshop FY2023/2024 Plan
Sunday, February 18, 2024 Academy Awards Movie Classics shown Cultural Event $100 2-4pm Movie Day popcorn & sodas (Fundraising)
Canceled Due to Rain Los Alamitos Museum
Tuesday, March 5, 2024 Honored Citizen Los Alamitos Museum annually Community Recognition Event $400 2pm Canceled to 2025 Award Ceremony solicit names of community members (Program) and/or organizations that have
enriched our community
Thursday, May 16, 2024 Public Works Lunch recognizng Los Community Recognition $350 Noon Appreciation Lunch Alamitos Public Works Staff (Program) Thursday, June 6, 2024 Docent Recognition Dinner Thank you for Volunteer Docents Community Recognition $400 5:30pm Museum Board of Trustees Installation (Program)
Sunday, June 23, 2024 Reopening of the Museum After 6 month closure for repairs Cultural Event $200 2:00pm
Sunday, October 20, 2024 Paranormal Event Museum Event Cultural & Historic (Fundraising) $5.00 per ticket 2:00pm
Thursday, November 14, 2024 Cake Decorating Class Cultural Fundraisning-$45 per ticket 7:00pm

Page 61 of 628 ends

Saturday, December 7, 2024 Board of Trustees Breakfast Thank you Board of Trustees Board Recognition $100 10:00am Recogniton
Saturday, February 15, 2025 Budget & Program Board of Trustees Develop Strategic Planning Activity $0 10am to noon Workshop FY 2025-2026 Plan
Sunday, March 2, 2025Academy Awards Movie Classic is shown Cultural Event $100 2:00pm Movie Day Popcorn & soda
Los Alamitos Museum (Fundraising)
Sunday, March 16, 2025 Honored Citizen Los Alamitos Museum annually Community Recognition Event $400 2:00pm Award Ceremony solicit names of community members and/or organizations that have
enriched our community
May, April 15, 2025Public Works Lunch recognizing Public Works Community Recognition $350 Noon Appreciation Lunch Staff Program
May,/13/2025 Public Works Lunch recognizng Los Community Recognition $350 Noon Appreciation Lunch Alamitos Public Works Staff (Program) Thursday, June 5, 2025 Docent Recognition Dinner Thank you for Volunteer Docents Community Recognition $400 5:30pm Museum Board of Trustees Installation (Program)

Page 62 of 628 ends

City of Los Alamitos

CITY COUNCIL AGENDA REPORT
MEETING DATE: June 24, 2024 ITEM NUMBER: 11C
To: Mayor Jordan B. Nefulda & Members of the City Council Presented By: Craig Koehler, Director of Finance
Subject: Annual Appropriations Limit For Fiscal Year 2024-25

SUMMARY
Article XIII B of the California Constitution specifies the amount of allowable revenue the City of Los Alamitos can appropriate from the proceeds of taxes.

RECOMMENDATION
Adopt Resolution No. 2024-21, entitled, “A RESOLUTION OF THE CITY COUNCIL OF THE

CITY OF LOS ALAMITOS, CALIFORNIA, APPROVING AND ADOPTING THE ANNUAL APPROPRIATIONS LIMIT FOR FISCAL YEAR 2024-25.”

BACKGROUND
Article XIII B of the California Constitution was added by the November 1979 passage of the Gann Initiative. For State and local governments, this legislation mandated that the total annual appropriations subject to the limitation, shall not exceed the prior year Appropriations Limit, adjusted for the change in cost of living and population, except as otherwise provided in that article. The Gann Initiative is implemented by Section 7900 et. seq. of the California Government Code. Section 7910 provides that the governing body of each jurisdiction shall annually establish its Appropriations Limit by resolution.

DISCUSSION
The Appropriations Limit is calculated by determining appropriations financed by proceeds of taxes in the 1978/79 base year and adjusting the limit each subsequent year for changes in the cost of living and population. This Appropriation Limit is the maximum limit of proceeds from taxes the City may collect or spend each year. Appropriations financed by proceeds of taxes are limited to actual revenues collected if they are lower than the limit. The Appropriations Limit may be amended at any time during the fiscal year to reflect new data.

The cost of living adjustment may be based upon the changes in the California per capita personal income or the percentage change in the local assessment roll from the preceding year due to the addition of local nonresidential new construction. The population adjustment may be based on the changes in the City population or population growth within the County (Exhibit B).

Finance has calculated the Fiscal Year 2024-25 Appropriations Limit utilizing the percentage growth in the California Per Capita Income and the change in the County of Orange’s

Page 63 of 628 ends

population. The Fiscal Year 2024-25 Appropriations Limit is calculated to be $25,957,898. The projected proceeds from taxes for Fiscal Year 2024-25 are $20,013,542, which is $5,944,356 or 23% below the appropriation's limitation.

FISCAL IMPACT
There is no fiscal impact associated with this report.

Attachment: 1. Resolution No. 2024-21 - Fiscal Year 2024-25 Appropriations Limit

2. Exhibit A - Fiscal Year 2024-25 Calculations

3. Exhibit B - Department of Finance, Price Factor and Population (April 2024)

Page 64 of 628 ends

RESOLUTION NO. 2024-25

A RESOLUTION OF THE CITY COUNCIL OF THE

CITY OF LOS ALAMITOS, CALIFORNIA, APPROVING AND

ADOPTING THE ANNUAL APPROPRIATIONS LIMIT FOR
FISCAL YEAR 2024-25
WHEREAS, on November 6, 1979, the voters of California added Article XIII to the State Constitution placing limitations on the appropriations of State and local government; and,
WHEREAS, Article XIII B was amended by the voters in November 1990 through the passage of Proposition 111; and,
WHEREAS, Article XIII B requires the City Council to select population and inflation factors for the year’s appropriation limit calculation.

NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF LOS ALAMITOS,

CALIFORNIA, DOES RESOLVE, DECLARE, DETERMINE AND ORDER AS FOLLOWS:

SECTION 1. That the Fiscal Year 2024-25 appropriation limitation shall be $25,957,898 as documented in Exhibit A.

SECTION 2. That the inflation factor being utilized to determine the 2024-25 appropriation limit is the percentage change in California per capita personal income.

SECTION 3. That the population factor being utilized to calculate the 2024-25 appropriation limit is the County of Orange population growth.

SECTION 4. That the City Clerk shall certify to the passage and adoption of this Resolution and enter it into the book of original resolutions.

PASSED, APPROVED AND ADOPTED this 24th day of June, 2024. ________________________________
Jordan B. Nefulda, Mayor
ATTEST:
____________________________________
Windmera Quintanar, CMC, City Clerk
APPROVED AS TO FORM:
____________________________________
Michael S. Daudt, City Attorney

Page 65 of 628 ends

CC RESO 2024-XXPage 2 of 3

STATE OF CALIFORNIA )
COUNTY OF ORANGE ) ss

CITY OF LOS ALAMITOS )
I, Windmera Quintanar, CMC, 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 24th day of June, 2024, by the following vote to wit:

AYES: COUNCILMEMBERS:

NOES: COUNCILMEMBERS:

ABSENT: COUNCILMEMBERS:

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

Page 66 of 628 ends

Exhibit A

APPROPRIATIONS LIMIT CALCUALTION
FISCAL YEAR 2024-25
Previous Appropriations Limit (2022-23) $25,536,239
Adjustment Factors:

Change in Population - County/City 0.9810
Change in Per Capita Income 1.0362
Total Adjustment Factor 1.0165
Appropriations Limit for Fiscal Year 2023-24 $25,957,898 Proceeds from Taxes $20,013,542
Minus Exclusions -
Appropriations Subject to Limit $20,013,542
Appropriations Over (Under) Limit ($5,944,356)
2024-25 Proceeds from Taxes
Property Taxes $5,436,347
Sales and Use Taxes 3,702,715
Measure Y Local Sales taxes 6,088,000
Other Taxes 2,913,000
Business Licenses 1,123,480
Interest from Investments 750,000
Total $20,013,542

Page 67 of 628 ends

Exhibit B

Page 68 of 628 ends

Exhibit B

Page 69 of 628 ends

Exhibit B

Page 70 of 628 ends

City of Los Alamitos

CITY COUNCIL AGENDA REPORT
MEETING DATE: June 24, 2024 ITEM NUMBER: 11D
To: Mayor Jordan B. Nefulda & Members of the City Council Presented By: Craig Koehler, Director of Finance
Subject: Annual Comprehensive Financial Report for June 30, 2023.

SUMMARY
For the Council's consideration, receiving the fiscal year 2022-23 audit reports is required.

RECOMMENDATION
Receive and file the fiscal year 2022-23 audit reports.

BACKGROUND
Each year an independent audit of the City is conducted in conformity with generally accepted auditing standards (GAAS). Those standards require that an independent Certified Public Accountant plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. The auditor also expresses an opinion on the fairness of the presentation of the financial position and the results of operations of the government's basic financial statements in conformity with generally accepted accounting principles (GAAP).

The Fiscal Year 2022-23 audit reports were reviewed by the Budget Standing Committee at a Special Meeting on June 11.

DISCUSSION
The Government Finance Officers Association (GFOA) awarded the City a Certificate of Achievement for Excellence in Financial Reporting for its annual comprehensive financial report (ACFR) (formerly CAFR) for the fiscal year ending June 30, 2021.

The Certificate of Achievement is the highest form of recognition in the area of governmental accounting and financial reporting. The award is valid for a period of one year only. Staff believes the current fiscal year 2022-23 ACFR continues to meet the award program’s requirements and will be submitted again to the GFOA.

This is the first year that Rogers, Anderson, Malody & Scott (RAMS) has audited the City's financial records. The change was due to reporting discrepancies by the former auditor. As such, this year's audit was more robust and required additional time. Additional levels of review were also performed, including a review by the firm's partners.

The resulting audit report, the Annual Comprehensive Financial Report (ACFR), is attached,

Page 71 of 628 ends

along with the accompanying letters: Auditor’s Management Comment Letter, Report on Internal Controls, GANN Compliance, and Communication SAAS 114, which includes the City Management's Representation Letter.

Management Comment Letter
As noted by the auditor, in some instances, the client-prepared journal entries lacked documentation when they were prepared and approved. Currently, the face of the journal entry has a printed date when it is prepared and is initialed by both the preparer and the Director upon approval. A system-generated report with the date the entry is prepared is also attached to the journal entry as a backup. A revised procedure will incorporate handwritten dates and applicable signatures on the journal entry cover page as recommended.

Report on Internal Controls
Findings 2023-001 - 2023-004
See management responses included with the letter.

FISCAL IMPACT
None.

Attachment: 1. Annual Comprehensive Financial Report (ACFR) - Fiscal Year Ended June 30, 2023

2. RAMS Comment Letter to the Management of Los Alamitos

3. RAMS Report on Internal Controls - Government Auditing Standard (GAGAS) - Los Alamitos

4. RAMS Independent Accountant's Report - GANN Appropriations Limit - Los Alamitos

5. RAMS Statement of Auditing Standards (SAS 114) - Los Alamitos

Page 72 of 628 ends

ANNUAL COMPREHENSIVE FINANCIAL REPORT (ACFR)
FISCAL YEAR ENDED June 30, 2023

Page 73 of 628 ends

This page intentionally left blank.

Page 74 of 628 ends

City of Los Alamitos
Los Alamitos, California
Annual Comprehensive Financial Report
For the Fiscal Year Ended June 30, 2023
Prepared by the
Finance Department of Los Alamitos

Page 75 of 628 ends

This page intentionally left blank.

Page 76 of 628 ends

City of Los Alamitos
Annual Comprehensive Financial Report
For the Year Ended June 30, 2023

TABLE OF CONTENTS
INTRODUCTORY SECTION (UNAUDITED):

Letter of Transmittal ................................................................................................................ i Organization Chart ................................................................................................................. v Principal Officials of the City of Los Alamitos ........................................................................ vi Certificate of Achievement for Excellence in Financial Reporting – Government Finance Officers Association ...................................................................... vii FINANCIAL SECTION:

Independent Auditor’s Report on Financial Statements ......................................................... 1 Management's Discussion and Analysis ................................................................................ 5 Basic Financial Statements:

Government–Wide Financial Statements:

Statement of Net Position ......................................................................................... 13 Statement of Activities .............................................................................................. 15 Fund Financial Statements:

Governmental Funds Financial Statements:

Balance Sheet .................................................................................................... 17 Reconciliation of the Governmental Funds Balance Sheet to the Statement of Net Position ................................................................................ 18 Statement of Revenues, Expenditures, and Changes in Fund Balances ........... 19 Reconciliation of the Governmental Funds Statement of Revenues, Expenditures and Changes in Fund Balance to the Government-wide Statement of Net Activities ............................................................................... 20 Proprietary Fund Financial Statements:

Statement of Net Position ................................................................................... 21 Statement of Revenues, Expenses, and Changes in Net Position ..................... 22 Statement of Cash Flows ................................................................................... 23 Notes to the Basic Financial Statements ........................................................................ 24 Required Supplementary Information:

Budgetary Comparison Schedule - General Fund ............................................................... 68 Notes to the Budgetary Comparison Schedule .................................................................... 69 Schedule of the City’s Proportionate Share of the Total Pension Liability and Related Ratios – Miscellaneous ..................................................................................... 71 Schedule of the City’s Proportionate Share of the Total Pension Liability and Related Ratios – Safety ................................................................................................. 72 Schedule of Contributions – Pension - Miscellaneous ......................................................... 73 Schedule of Contributions – Pension - Safety ...................................................................... 74 Schedule of Changes in the Net OPEB Liability and Related Ratios ................................... 75

Page 77 of 628 ends

City of Los Alamitos
Annual Comprehensive Financial Report
For the Year Ended June 30, 2023
TABLE OF CONTENTS, (Continued)
FINANCIAL SECTION, (CONTINUED):

Supplementary Information:

Nonmajor Governmental Funds:

Combining Balance Sheet .............................................................................................. 76 Combining Statement of Revenues, Expenditures, and Changes in Fund Balances .... 80 Schedule of Revenues, Expenditures, and Changes in Fund Balance – Budget and Actual:

Nonmajor Special Revenue Funds:

Community Development Block Grant ............................................................ 84 Measure M ...................................................................................................... 85 Los Alamitos Television ................................................................................... 86 Office of Traffic Safety ..................................................................................... 87 Asset Seizure .................................................................................................. 88 Public Safety Augmentation ............................................................................ 89 State Law Enforcement Agency ...................................................................... 90 Air Quality ........................................................................................................ 91 State Gas Tax ................................................................................................. 92 Nonmajor Capital Project Funds:

Park Development ........................................................................................... 93 Building Improvement ...................................................................................... 94 Residential Streets/Alleys ................................................................................ 95 Traffic Improvement ......................................................................................... 96 Nonmajor Debt Service Fund:

Debt Service .................................................................................................... 97 Internal Service Funds:

Combining Statement of Net Position ............................................................................ 98 Combining Statement of Revenues, Expenses, and Changes in Net Position .............. 99 Combining Statement of Cash Flows ........................................................................... 100

Page 78 of 628 ends

City of Los Alamitos
Annual Comprehensive Financial Report
For the Year Ended June 30, 2023
TABLE OF CONTENTS, (Continued)
STATISTICAL SECTION (Unaudited):

Net Position by Component Last Ten Fiscal Years ............................................................ 101 Changes in Net Position Last Ten Fiscal Years .................................................................. 102 Fund Balances of Governmental Funds Last Ten Fiscal Years .......................................... 104 Changes in Fund Balances of Governmental Funds Last Ten Fiscal Years ...................... 106 2022/23 Use Category Summary – Basic Property Value Table Last Ten Fiscal Years ..... 108 Assessed Value and Estimated Actual Value of Taxable Property Last Ten Fiscal Years .. 110 Direct and Overlapping Property Tax Rates Last Ten Fiscal Years .....................................111 Principal Property Taxpayers Current Year and Ten Years Ago ......................................... 113 Property Tax Levies and Collections Last Ten Fiscal Years ............................................... 114 Ratio of Outstanding Debt by Type Last Ten Fiscal Years ................................................. 115 Direct and Overlapping Governmental Activity Debt .......................................................... 116 Legal Debt Margin Information ........................................................................................... 117 Demographic and Economic Statistics ............................................................................... 118 Full–Time Equivalent City Government Employees by Function/Program Last Ten Fiscal Years ................................................................................................... 119 Operating Indicators by Function/Program Last Ten Fiscal Years ..................................... 120 Capital Asset Statistics by Function/Program Last Ten Fiscal Years ................................. 122 Top 10 Businesses for Fiscal Year 2022/23 ....................................................................... 123 Principal Employers Current and Ten Years Ago ................................................................ 124

Page 79 of 628 ends

This page intentionally left blank.

Page 80 of 628 ends

Page 81 of 628 ends

Page 82 of 628 ends

Page 83 of 628 ends

Page 84 of 628 ends

-vPage 85 of 628
-viCity of Los Alamitos
List of Principal Officials
June 30, 2023
City Council
Mayor Tanya Doby
Mayor Pro Tem Jordan Nefulda
Council Member Shelley Hasselbrink
Council Member Emily Hibard
Council Member Trisha Murphy
Appointed Officials
City Manager Chet Simmons
City Attorney Michael S. Daudt
City Clerk Windmera Quintanar
Executive Management
City Engineer Chris Kelley
Administrative Services Manager Chelsi Wilson
Finance Director Craig Koehler
Recreation and Community Services Director Emeline Noda Development Services Director Ron Noda
Chief of Police Michael Claborn

Page 86 of 628 ends

-viLPage 87 of 628
This page intentionally left blank.

Page 88 of 628 ends

-1-
Independent Auditor’s Report
To the Honorable Mayor and Members of the City Council
City of Los Alamitos, California
Report on the Audit of the Financial Statements
Opinions
We have audited the accompanying financial statements of the governmental activities, the major fund, and the aggregate remaining fund information of City of Los Alamitos, California (the City), as of and for the year ended June 30, 2023, and the related notes to the financial statements, which collectively comprise the City’s basic financial statements as listed in the table of contents.

In our opinion, the accompanying financial statements present fairly, in all material respects, the respective financial position of the governmental activities, the major fund, and the aggregate remaining fund information of the City, as of June 30, 2023, and the respective changes in financial position and, where applicable, cash flows thereof for the year then ended in accordance with accounting principles generally accepted in the United States of America.

Basis for Opinions
We conducted our audit in accordance with auditing standards generally accepted in the United States of America (GAAS) and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Our responsibilities under those standards are further described in the Auditor’s Responsibilities for the Audit of the Financial Statements section of our report. We are required to be independent of the City and to meet our other ethical responsibilities, in accordance with the relevant ethical requirements relating to our audit. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions.

Responsibilities of Management for the Financial Statements The City’s management is responsible for the preparation and fair presentation of the financial statements in accordance with accounting principles generally accepted in the United States of America, and for the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error.

Page 89 of 628 ends

-2-
In preparing the financial statements, management is required to evaluate whether there are conditions or events, considered in the aggregate, that raise substantial doubt about the City’s ability to continue as a going concern for twelve months beyond the financial statement date, including any currently known information that may raise substantial doubt shortly thereafter.

Auditor’s Responsibilities for the Audit of the Financial Statements Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinions. Reasonable assurance is a high level of assurance but is not absolute assurance and therefore is not a guarantee that an audit conducted in accordance with GAAS and Government Auditing Standards will always detect a material misstatement when it exists. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Misstatements are considered material if there is a substantial likelihood that, individually or in the aggregate, they would influence the judgment made by a reasonable user based on the financial statements.

In performing an audit in accordance with GAAS and Government Auditing Standards, we:
x Exercise professional judgment and maintain professional skepticism throughout the audit.
x Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, and design and perform audit procedures responsive to those risks.

Such procedures include examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements.
x Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the City’s internal control. Accordingly, no such opinion is expressed.
x Evaluate the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluate the overall presentation of the financial statements.
x Conclude whether, in our judgment, there are conditions or events, considered in the aggregate, that raise substantial doubt about the City’s ability to continue as a going concern for a reasonable period of time.

We are required to communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit, significant audit findings, and certain internal control–related matters that we identified during the audit.

Page 90 of 628 ends

-3-
Required Supplementary Information
Accounting principles generally accepted in the United States of America require that the required supplementary information, as listed in the table of contents, be presented to supplement the basic financial statements. Such information is the responsibility of management and, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. We have applied certain limited procedures to the required supplementary information in accordance with auditing standards generally accepted in the United States of America, which consisted of inquiries of management about the methods of preparing the information and comparing the information for consistency with management’s responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements.

We do not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance.

Supplementary Information
Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise the City’s basic financial statements. The combining and individual nonmajor fund financial statements and the nonmajor fund budgetary comparison schedules are presented for purposes of additional analysis and are not a required part of the basic financial statements.

The supplementary information is the responsibility of management and was derived from and relates directly to the underlying accounting and other records used to prepare the basic financial statements. Such information has been subjected to the auditing procedures applied in the audit of the basic financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the basic financial statements or to the basic financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, the accompanying supplementary information referred to above is fairly stated, in all material respects, in relation to the basic financial statements as a whole.

Other Information Included in the Annual Report
Management is responsible for the other information included in the annual report. The other information comprises the letter of transmittal and the statistical section but does not include the financial statements and our auditor's report thereon. Our opinions on the financial statements do not cover the other information, and we do not express an opinion or any form of assurance thereon. In connection with our audit of the financial statements, our responsibility is to read the other information and consider whether a material inconsistency exists between the other information and the financial statements, or the other information otherwise appears to be materially misstated. If, based on the work performed, we conclude that an uncorrected material misstatement of the other information exists, we are required to describe it in our report.

Page 91 of 628 ends

-4-
Other Reporting Required by Government Auditing Standards In accordance with Government Auditing Standards, we have also issued our report dated May 8, 2024 on our consideration of the City’s internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements and other matters. The purpose of that report is solely to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on the effectiveness of internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the City’s internal control over financial reporting and compliance.

San Bernardino, California
May 8, 2024

Page 92 of 628 ends

City of Los Alamitos
Management’s Discussion and Analysis
For the Year Ended June 30, 2023
-5-
The management of the City of Los Alamitos ("City") offers readers of the City's financial statements this narrative overview and analysis of the City's financial activities for the fiscal year ended June 30, 2023. We encourage readers to consider the information presented here in conjunction with additional information that is provided in our letter of transmittal, which can be found in the introductory section of this report and with the City’s financial statements. The presentation of the City's financial data in this analysis and statements will differ from the City's budget, in that the analysis and statements are required to follow the Generally Accepted Accounting Principles (GAAP), whereas the City's budget is an operational financial plan for the upcoming fiscal year.

OVERVIEW OF THE FINANCIAL STATEMENTS
This discussion and analysis provides an introduction to the City's basic financial statements. The City's basic financial statements are comprised of three components: 1) government-wide financial statements, 2) fund financial statements, and 3) notes to the financial statements.

Government-wide financial statements. The government-wide financial statements are designed to provide readers with a broad overview of the City's finances, in a manner similar to a private-sector business.

The statement of net position presents information on all of the City's assets and deferred outflows, and liabilities and deferred inflows, with the difference between being reported as net position. Over time, increases or decreases in net position may serve as a useful indicator of whether the financial position of the City is improving or deteriorating.

The statement of activities presents information showing how the City's net position changed during the most recent fiscal year. All changes in net position is reported as soon as the underlying event giving rise to the change occurs, regardless of the timing of related cash flows. Thus, revenues and expenses are reported in this statement for some items that will only result in cash flows in future fiscal periods (e.g., uncollected taxes and earned but unused vacation leave).

The government-wide financial statements distinguish functions of the City that are principally supported by taxes and intergovernmental revenues (government activities) from other functions that are intended to recover all or a significant portion of their costs through user fees and charges (business-type activities). The governmental activities of the City include general government, public safety, community development, recreation and community services, and public works. The City has no business-type activities.

The Governmental Activities are presented on the accrual basis of accounting, a basis of accounting that differs from the modified accrual basis of accounting used in presenting governmental fund financial statements. Note 1 of the Notes to the Basic Financial Statements fully describe these bases of accounting.

Page 93 of 628 ends

City of Los Alamitos
Management’s Discussion and Analysis
For the Year Ended June 30, 2023
-6-
Fund financial statements. A fund is a grouping of related accounts that is used to maintain control over resources that have been segregated for specific activities or objectives. The City, like other local governments, uses fund accounting to ensure and demonstrate compliance with finance-related legal requirements. All of the funds of the City can be divided into two categories:
governmental funds and proprietary funds.

Governmental funds. Governmental funds are used to account for essentially the same functions reported as governmental activities in the government-wide financial statements.

However, unlike the government-wide financial statements, governmental fund financial statements focus on near-term and outflows of spendable resources, as well as on balances of spendable resources available at the end of the fiscal year. Such information may be useful in evaluating a government's near-term financing requirements.

Because the focus of governmental funds is narrower than that of the government-wide financial statements, it is useful to compare the information presented for governmental funds with similar information presented for governmental activities in the government-wide financial statements.

By doing so, readers may better understand the long-term impact of the government's near-term financing decisions. Both the governmental fund balance sheet and the governmental fund statement of revenues, expenditures, and changes in fund balances provide a reconciliation to facilitate this comparison between governmental funds and governmental activities.

The City maintains sixteen individual governmental funds. Information is presented separately in the governmental fund balance sheet and in the governmental fund statement of revenues, expenditures, and changes in fund balances for the General Fund. Data from the other fifteen governmental funds are combined into a single, aggregated presentation. Individual fund data for each of these non-major governmental funds are provided in the form of combining statements elsewhere in this report.

The City adopts an annual appropriated budget for its General Fund. A budgetary comparison statement has been provided for the General Fund to demonstrate compliance with this budget.

Proprietary funds. Proprietary funds are used to account for activities where the City needs to show the full costs of providing the services, including depreciation. The City maintains five internal service funds.

The City uses internal service funds to account for its self-insured insurance programs, fleet of vehicles, equipment, technology upgrades and replacements and other capital related activities.

Because these services benefit governmental functions, they have been included within governmental activities in the government-wide financial statements. Internal service funds are presented as proprietary funds because internal service funds follow the accrual basis of accounting.

Notes to the financial statements. The notes provide additional information that is essential to a full understanding of the data provided in the government-wide and fund financial statements.

Page 94 of 628 ends

City of Los Alamitos
Management’s Discussion and Analysis
For the Year Ended June 30, 2023
-7-
Combining statements. The combining statements referred to earlier in connection with nonmajor governmental funds are presented immediately following the notes.

Government-wide Financial Analysis
The tables below focus on the net position and changes in net position of the City's governmental activities.

Governmental Activities
2023 2022
Current and other assets 28,476,201 $ 23,872,535 $
Capital assets 22,556,719 19,871,393
Total assets 51,032,920 43,743,928
Deferred outflows of resources 13,079,352 11,377,136
Current liabilities 6,802,935 3,002,887
Noncurrent liabilities:

Long-term debt 4,022,074 3,767,244
Total pension liability 25,577,351 14,540,568
Total OPEB liability 5,307,449 6,356,967
Total liabilities 41,709,809 27,667,666
Deferred inflows of resources 4,912,541 13,752,394
Net position:

Net investment in capital assets 17,439,434 16,544,999
Restricted 1,949,699 2,353,211
Unrestricted (1,899,211) (5,197,206)
Total net position 17,489,922 $ 13,701,004 $
Net Position

CITY OF LOS ALAMITOS
The City’s assets and deferred outflows exceeded liabilities and deferred inflows by $17,489,922 as of June 30, 2023, an increase of $3,788,918 from June 30, 2022.

The largest portion of the City's net position reflects its investment in capital assets (i.e., land, buildings, machinery, equipment and infrastructure), net of any related debt that is still outstanding used to acquire those assets. The City uses these capital assets to provide services to citizens; consequently, these assets are not available for future spending. Unrestricted net position had a deficit balance of $1,899,211 million as of June 30, 2023, which relates to the City's net pension liability and OPEB liability.

Page 95 of 628 ends

City of Los Alamitos
Management’s Discussion and Analysis
For the Year Ended June 30, 2023
-8-
The City has set-aside $3.4 million for its unfunded pension liability and $500,000 for its OPEB liability. However, since these funds are not held in an irrevocable trust the net pension liability has not been reduced to account for these funds that have been set aside. A condensed summary of activities for the period ended June 30, 2023, and the prior fiscal year is illustrated in the table below.

Governmental Activities
2023 2022
Revenues
Program revenues:

Charges for services 2,493,433 $ 2,340,283 $
Operating grants and contributions 1,071,181 676,663
Capital grants and contributions 263,947 308,236
General revenues:

Taxes:

Property taxes 5,067,346 4,731,563
Utility users tax 2,307,629 2,122,966
Transit occupancy tax 634,856 522,187
Sales taxes 10,718,253 9,670,952
Franchise fees 861,364 1,070,638
Business license tax 630,887 728,490
Other taxes 671,064 639,883
Investment income (131,935) (665,298)
Other 131,111 83,209
Total revenues 24,719,136 22,229,772
Expenses
General government 3,616,887 2,547,884
Public safety 8,823,526 6,382,127
Community development 2,121,209 1,343,945
Recreation and community services 2,808,658 2,043,092
Public works 3,333,005 3,225,592
Interest on long-term debt 226,933 138,286
Total expenditures 20,930,218 15,680,926
Change in net position 3,788,918 6,548,846
Net position, beginning, as restated 13,701,004 7,152,158 Net position, ending 17,489,922 $ 13,701,004 $

CITY OF LOS ALAMITOS
Changes in Net Position

Page 96 of 628 ends

City of Los Alamitos
Management’s Discussion and Analysis
For the Year Ended June 30, 2023
-9-
Governmental Activities. Governmental activities increased the City's net position by $3,788,918 compared to a net increase of $6,548,846 in the prior year. Key elements of this year's activity in relation to the prior year are as follows:

Revenues
While variances between years exist for the various revenue categories, the total net increase was $2,489,364, which is largely attributable to the $1,047,301 increase in sales tax. This was attributable to the passage of Measure Y 1.5%, Local Sales Tax.

Expenses:

Although variances between years exist for the various expense functions, the total net increase was $5,249,292. Increased expenditures were recognized in General Government, Public Safety, and interest and fiscal charges. The table below presents the cost of each of the City's six largest programs-general government, public safety, community development, recreation and community services, public works, and interest and fiscal charges as well as their respective program revenues.

The table below represents the cost of each of the City’s six largest programs – general government, public safety, community development, recreation and community services, public works, and interest and fiscal charges, as well as their respective program revenues. Ͳ
1,000,000
2,000,000
3,000,000
4,000,000
5,000,000
6,000,000
7,000,000
8,000,000
9,000,000
10,000,000
General government Public safety Community
development
Recreation and
community services
Public works Interest on longͲterm
debt

CITY OF LOS ALAMITOS
Expenses and Program Revenues
2023 Expenses 2022 Expenses 2023 Program Revenues 2022 Program Revenues See the Statement of Activities for further detail on program revenues and general revenues.

Page 97 of 628 ends

City of Los Alamitos
Management’s Discussion and Analysis
For the Year Ended June 30, 2023
-10-

FINANCIAL ANALYSIS OF THE CITY'S MAJOR FUNDS
The City uses fund accounting to ensure and demonstrate compliance with finance-related legal requirements.

Governmental funds. The focus of the City's governmental funds is to provide information on near-term inflows, outflows, and balances of spendable resources. Such information is useful in assessing the City's financing requirements. In particular, unassigned fund balance may serve as a useful measure of a government's net resources available for spending at the end of the fiscal year.

As of the end of the current fiscal year, the City's governmental funds reported combined ending fund balance of $22,382,191, an increase of $3,126,560 (16%) from the prior fiscal year's balance.

Of this amount, $4,238,682 or 19% of fund balance is constrained by the City's intent to utilize fund balance for specific purposes, which is reported within the fund balance classification assigned. Additionally, $1,949,699 or 9% of fund balance is restricted, which represents the portion of fund balance that is subject to externally enforceable limitations by law, enabling legislation or limitations imposed by creditors or grantors.

The fund balance of the City's General Fund increased by $3,325,340 during the fiscal year compared to a $4,173,344 increase in the prior year. The increase in the current year is primarily attributable to the increase in sales tax revenue.

Other governmental funds realized a decrease in fund balance of $198,780. While variances between years exist for the various nonmajor governmental funds, the net decrease was primarily attributable to a decrease in funding for Measure M and State Gas Tax, in other restricted amounts.

General Fund Budgetary Highlights
Actual revenues were $1,332,262 more than the final budgeted amount, which is primarily due to increased property and sales tax and intergovernmental charges. The expenditures for the General Fund at fiscal year-end were $460,374 less than the final budgeted expenditures, which is primarily due to a decrease in public safety resulting from vacant positions.

No budget amendments were made during the fiscal year.

CAPITAL ASSETS AND DEBT ADMINISTRATION
Capital Assets. At the end of Fiscal Year 2022-23, the City had $22.6 million invested in capital assets, including land, buildings, infrastructure, equipment, and right-to-use assets. This amount represents a net increase of $2,685,329 and right-to-use assets, which is primarily due to increases in vehicles, infrastructure, and construction in progress.

Page 98 of 628 ends

City of Los Alamitos
Management’s Discussion and Analysis
For the Year Ended June 30, 2023
-11-
Governmental Activities
2023 2022
Land 5,917,715 $ 5,917,715 $
Buildings and improvements 711,235 716,298
Right-to-use assets - buildings 176,500 -
Infrastructure 13,235,463 11,510,214
Equipment 420,056 321,730
Vehicles 189,777 165,013
Right-to-use assets - vehicles 309,811 59,001
Construction in progress 1,596,162 1,181,419
Totals 22,556,719 $ 19,871,390 $

CITY OF LOS ALAMITOS
City of Los Alamitos Capital Assets Net of Depreciation More detail on the City’s capital assets can be found in Note 5 to the financial statements of this report.

Long-term liabilities. At the end of fiscal year 2022-23, the City had $5.9 million in long-term liabilities which includes outstanding bond indebtedness of $3.3 million along with leases payable, claims payable and compensated absences. The net increase of $1,787,373 over the prior year is primarily due to a net increase in lease liabilities and claims payable.

Governmental Activities
2023 2022
2015 Certificates of participation 3,260,769 $ 3,350,121 $ Leases payable - police vehicles 329,542 62,238
Leases payable - warehouse 189,632 -
Claims payable 1,623,789 222,973
Compensated absences 507,005 488,032
Total liabilities 5,910,737 $ 4,123,364 $

CITY OF LOS ALAMITOS
City of Los Alamitos Long-Term Liabilities
More detail on the City’s long-term debt can be found in Notes, 6, 7 and 11 to the financial statements of this report.

Page 99 of 628 ends

City of Los Alamitos
Management’s Discussion and Analysis
For the Year Ended June 30, 2023
-12-

ECONOMIC FACTORS AND NEXT YEAR'S BUDGET
The economy will face challenges in the coming year. Inflation will be a major factor, reflecting imbalances with supply and demand related to the pandemic. The U.S. Treasury will be countering the growth with planned rate hikes. Other factors include supply chain shortages, and global unrest, that will result in hardships and unknown implications on the U.S. economy.

According to HdL, the City Sales Tax Consultant, a slowdown is predicted in the later part of 2022 and into to 2023. As such, the budget was prepared using a conservative approach.

On June 13, 2022, the 2022-23 City Budget was adopted. The annual operating budget is balanced, with operating revenues of $21,348,825 and operating expenditures of $20,367,325, resulting in an estimated surplus of $981,500.

Following the adoption of the FY2020-21 budget, the City Council and the residents of Los Alamitos took action. After the City Council unanimously voted to place a revenue measure on the ballot, residents voted to enact a 1.5% sales tax that would be dedicated to ensuring essential services and Los Alamitos residents’ quality of life. This new revenue source will allow for the city to continue to provide the needed services to the community, while addressing infrastructure deficiencies.

CONTACTING THE CITY'S FINANCIAL MANAGEMENT
This financial report is designed to provide the City of Los Alamitos citizens, taxpayers, customers, investors, and creditors with a general overview of the City's finances and to illustrate the City's accountability for the money it receives. If you have questions about this report or need additional financial information, contact the City's Finance Department at the City of Los Alamitos, 3191 Katella Avenue, Los Alamitos, California, 90720, (562) 431-3538.

Page 100 of 628 ends

BASIC FINANCIAL STATEMENTS

Page 101 of 628 ends

This page intentionally left blank.

Page 102 of 628 ends

GOVERNMENT-WIDE

FINANCIAL STATEMENTS

Page 103 of 628 ends

This page intentionally left blank.

Page 104 of 628 ends

City of Los Alamitos
Statement of Net Position
June 30, 2023
The accompanying notes are an integral part of these financial statements. -13-
Governmental
Activities
ASSETS
Current assets:

Cash and investments (Note 3) 25,637,141 $
Receivables
Accounts 201,734
Due from employees 162
Due from other governments 2,601,396
Prepaid costs 35,519
Cash and investments - restricted (Note 3) 249
Total Current Assets 28,476,201
Noncurrent assets:

Capital assets: (Note 5)
Non-depreciable 7,513,877
Depreciable, net 15,042,842
Total Capital Assets 22,556,719
Total Noncurrent Assets 22,556,719
Total Assets 51,032,920

DEFERRED OUTFLOWS OF RESOURCES
Deferred charge on refunding 85,414
Pension related (Note 8) 11,117,343
OPEB related (Note 9) 1,876,595
Total Deferred Outflows of Resources 13,079,352

Page 105 of 628 ends

City of Los Alamitos
Statement of Net Position, (Continued)
June 30, 2023
The accompanying notes are an integral part of these financial statements. -14-
Governmental
Activities

LIABILITIES
Current liabilities:

Accounts payable $ 1,251,928
Accrued liabilities 697,713
Accrued interest 32,109
Unearned revenue 2,540,074
Deposits payable 66,109
Compensated absences, due within one year (Note 6) 219,324 Bonds payable, due within one year (Note 7) 85,000
Leases payable, due within one year (Note 7) 111,648
Claims payable, due within one year (Note 11) 1,472,691 Total OPEB liability, due within one year (Note 9) 326,339 Total Current Liabilities 6,802,935
Noncurrent liabilities:

Compensated absences (Note 6) 287,681
Bonds payable (Note 7) 3,175,769
Leases payable (Note 7) 407,526
Claims payable (Note 11) 151,098
Net pension liability (Note 8) 25,577,351
Total OPEB liability (Note 9) 5,307,449
Total Noncurrent Liabilities 34,906,874
Total Liabilities 41,709,809

DEFERRED INFLOWS OF RESOURCES
Pension related (Note 8) 2,917,181
OPEB related (Note 9) 1,995,360
Total Deferred Inflows of Resources 4,912,541

NET POSITION
Net investment in capital assets 17,439,434
Restricted for:

Transportation 566,948
Cable television 61,257
Public safety 408,087
Air quality 166,956
Parks 746,451
Total Restricted 1,949,699
Unrestricted (deficit) (1,899,211)
Total Net Position 17,489,922 $

Page 106 of 628 ends

City of Los Alamitos
Statement of Activities
For the Year Ended June 30, 2023
The accompanying notes are an integral part of these financial statements. -15-
Program Revenues
Operating Capital Total
Charges for Grants and Grants and Program
Functions/Programs Expenses Services Contributions Contributions Revenue Governmental activities:

General government 3,616,887 $ 1,556,580 $ 102,322 $ - $ 1,658,902 $ Public safety 8,823,526 390,089 712,145 - 1,102,234
Community development 2,121,209 1,214 246,043 - 247,257 Recreation and community services 2,808,658 545,550 - - 545,550 Public works 3,333,005 - 10,671 263,947 274,618
Interest on long-term debt 226,933 - - - -
Total Governmental Activities 20,930,218 $ 2,493,433 $ 1,071,181 $ 263,947 $ 3,828,561 $

Page 107 of 628 ends

City of Los Alamitos
Statement of Activities, (Continued)
For the Year Ended June 30, 2023
The accompanying noteV are an integral part of these financial statements. -16-
Net (Expense)
Revenue and
Changes in
Functions/Programs Net Position
Governmental activities:

General government (1,957,985) $
Public safety (7,721,292)
Community development (1,873,952)
Recreation and community services (2,263,108)
Public works (3,058,387)
Interest on long-term debt (226,933)
Total Governmental Activities (17,101,657)
General revenues:

Taxes:

Property taxes, levied for general purpose 5,067,346
Utility users tax 2,307,629
Transient occupancy tax 634,856
Sales taxes 10,718,253
Franchise fees 861,364
Business license taxes 630,887
Other taxes 671,064
Total Taxes 20,891,399
Investment earnings (131,935)
Other 131,111
Total General Revenues 20,890,575
Change in Net Position 3,788,918
Net Position, Beginning of Year 13,701,004
Net Position, End of Year 17,489,922 $

Page 108 of 628 ends

FUND FINANCIAL STATEMENTS
Governmental Fund Financial Statements
Proprietary Fund Financial Statements

Page 109 of 628 ends

This page intentionally left blank.

Page 110 of 628 ends

GOVERNMENTAL FUND

FINANCIAL STATEMENTS
The Governmental Funds of the City are as follows:

General Fund - The General Fund accounts for all revenues and expenditures used to finance the traditional services associated with a municipal government which are not accounted for in the other funds. These services include general government, safety, community development, recreation and community services, and public works.

Nonmajor Governmental Funds – Nonmajor Governmental Funds is the aggregate of all the nonmajor governmental funds.

Page 111 of 628 ends

This page intentionally left blank.

Page 112 of 628 ends

City of Los Alamitos
Balance Sheet
Governmental Funds
June 30, 2023
The accompanying notes are an integral part of these financial statements. -17-
Nonmajor Total
Governmental Governmental
General Funds Funds
ASSETS
Cash and investments (Note 3) 21,247,739 $ 2,721,153 $ 23,968,892 $ Receivables:

Accounts 201,734 - 201,734
Due from employees 162 - 162
Due from other governments 2,545,685 55,711 2,601,396
Prepaid costs 35,519 - 35,519
Cash and investments - restricted (Note 3) - 249 249
Total Assets 24,030,839 $ 2,777,113 $ 26,807,952 $

LIABILITIES AND FUND BALANCES
Liabilities:

Accounts payable 1,021,393 $ 100,472 $ 1,121,865 $
Accrued liabilities 697,713 - 697,713
Unearned revenues 2,173,768 366,306 2,540,074
Deposits payable 64,605 1,504 66,109
Total Liabilities 3,957,479 468,282 4,425,761
Fund Balances: (Note 13)
Nonspendable 35,681 - 35,681
Restricted - 1,949,699 1,949,699
Committed 1,582,719 134,632 1,717,351
Assigned 3,900,000 338,682 4,238,682
Unassigned (deficit) 14,554,960 (114,182) 14,440,778
Total Fund Balances 20,073,360 2,308,831 22,382,191
Total Liabilities and Fund Balances 24,030,839 $ 2,777,113 $ 26,807,952 $

Page 113 of 628 ends

City of Los Alamitos
Reconciliation of the Governmental Funds Balance Sheet to the Government-wide Statement of Net Position
June 30, 2023
The accompanying notes are an integral part of these financial statements. -18-
Total fund balances - governmental funds 22,382,191 $
Nondepreciable 7,513,877 $
Depreciable, net of Internal Service Fund of $1,005,777 14,037,065 Total Capital Assets 21,550,942
589,353
Bonds payable (3,160,000)
Interest payable, net of Internal Service Fund of $1,279 (30,830) Unamortized bond premium (100,769)
Leases payable - warehouse (189,632)
Deferred charge on refunding 85,414
Compensated absences (507,005) (3,902,822)
Pension related deferred outflows of resources 11,117,343 Pension related deferred inflows of resources (2,917,181) 8,200,162 (25,577,351)
OPEB related deferred outflows of resources 1, 876,595
OPEB related deferred inflows of resources (1,995,360) (118,765) (5,633,788)
Net Position of Governmental Activities 17,489,922 $
Total pension liability is not due and payable in the current period and therefore is not reported in the governmental funds.

Total OPEB liability is not due and payable in the current period and therefore is not reported in the governmental funds.

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

Deferred amounts relates to pension not available for current expenditures and are not reported in the governmental fund financial statements:

Deferred amounts relates to other postemployment benefits not available for current expenditures and are not reported in the governmental fund financial statements:

Capital assets used in governmental activities were not current financial resources.

Therefore, they were not reported in the Governmental Funds Balance Sheet.

Internal Service Funds are used by management to charge garage costs; technology replacement costs; police capital expenditures; facilities, street, parks, and pool capital expenditures; and self-insurance costs to individual funds. The assets and liabilities of the Internal Service Funds were included in the governmental activities in the Government-wide Statement of Net Position.

Total Internal Service Funds
Long-term liabilities are not due and payable in the current period and accordingly are not reported as fund liabilities. All liabilities, both current and long-term, are reported in the Statement of Net Position:

Page 114 of 628 ends

City of Los Alamitos
Statement of Revenues, Expenditures, and Changes in Fund Balances Governmental Funds
For the Year Ended June 30, 2023
The accompanying notes are an integral part of these financial statements. -19-
Nonmajor Total
Governmental Governmental
General Funds Funds

REVENUES
Taxes 20,438,555 $ 677,845 $ 21,116,400 $
Licenses and permits 814,892 - 814,892
Intergovernmental 449,741 240,910 690,651
Charges for services 881,378 - 881,378
Investment earnings (184,106) 52,171 (131,935)
Fines and forfeitures 549,352 25,771 575,123
Program revenues - 252,814 252,814
Miscellaneous 513,979 7,148 521,127
Total Revenues 23,463,791 1,256,659 24,720,450

EXPENDITURES
Current:

General government 3,032,900 21,842 3,054,742
Public safety 7,698,807 - 7,698,807
Community development 1,902,518 - 1,902,518
Recreation and community services 2,485,133 - 2,485,133 Public works 2,851,433 183,084 3,034,517
Capital outlay 1,562,722 1,034,497 2,597,219
Debt service:

Principal 8,930 85,000 93,930
Interest and fiscal charges 39,070 126,516 165,586
Total Expenditures 19,581,513 1,450,939 21,032,452
Revenues Over (Under) Expenditures 3,882,278 (194,280) 3,687,998

OTHER FINANCING SOURCES (USES)
Lease acquisition 198,562 - 198,562
Transfers in (Note 4) 370,000 365,500 735,500
Transfers out (Note 4) (1,125,500) (370,000) (1,495,500) Total Other Financing Sources (Uses) (556,938) (4,500) (561,438) Net Change in Fund Balances 3,325,340 (198,780) 3,126,560 Fund Balances, Beginning of Year, as Restated (Note 14) 16,748,020 2,507,611 19,255,631 Fund Balances, End of Year 20,073,360 $ 2,308,831 $ 22,382,191 $

Page 115 of 628 ends

City of Los Alamitos
Reconciliation of the Governmental Funds Statement of Revenues, Expenditures and Changes in Fund Balance to the Government-wide Statement of Net Activities For the Year Ended June 30, 2023
The accompanying notes are an integral part of these financial statements. -20-
Net Change in Fund Balances - Total Governmental Funds 3,126,560 $ Total capital outlay expenditures reported in governmental funds 2,597,219 $ Plus: repair and maintenance expenditures capitalized 247,374 Total Capital Outlay 2,844,593
Total depreciation reported in Government-wide Statement of Activities (645,271) Less: depreciation reported in the Internal Service Fund 199,272 (445,999)
(1,314)
395,343
(166,327)
(18,973)
(100,280)
(551)
(1,844,134)
Change in Net Position of Governmental Activities 3,788,918 $ Governmental activities in the Statement of Activities were reported differently because:

Certain pension expenses reported in the Statement of Activities do not require the use of current financial resources and, therefore, are not reported as expenditures in governmental funds.

Amortization of deferred charge on refunding does not use current financial resources and therefore not reported as expenditures in the governmental funds.

Compensated absences were reported in the Government-wide Statement of Activities, but they did not require the use of current financial resources. Therefore, compensated absences were not reported as expenditures in the governmental funds.

The issuance of long-term debt provides current financial resources to governmental funds.

However, the repayment reduces long-term liabilities in the governmental activities Statement of Net Position.

Governmental Funds report capital outlay as expenditures. However, in the Government-wide Statement of Activities, the costs of those assets is allocated over their estimated useful lives as depreciation expense. The amount of capital assets recorded in the current period is listed below.

Capital assets used in governmental activities were not current financial resources. Therefore, they were not reported in the Governmental Funds Balance Sheet.

Depreciation expense of capital assets is reported in the Government-wide Statement of Activities, but they do not require the use of current financial resources. Therefore, depreciation expense is not reported as expenditures in the governmental funds exeept for the Internal Service fund amount listed below.

Total
Earned but unavailable revenues reported in the governmental funds balance sheet as deferred inflows of resources should be recognized in the Government-wide Statement of Activities as revenue regardless of availability.

Certain other post-employment benefit expenses reported in the Statement of Activities do not require the use of current financial resources and, therefore, are not reported as expenditures in governmental funds.

Internal Service Funds are used by management to charge garage costs; technology replacement

Page 116 of 628 ends

PROPRIETARY FUND

FINANCIAL STATEMENTS
Internal Service Funds - To account for the costs associated with the City's insurance, for funding equipment replacement, and fleet maintenance.

Page 117 of 628 ends

This page intentionally left blank.

Page 118 of 628 ends

City of Los Alamitos
Statement of Net Position
Proprietary Funds
June 30, 2023
The accompanying notes are an integral part of these financial statements. -21-
Governmental
Activities
Internal
Service Funds
ASSETS
Current Assets:

Cash and investments (Note 3) 1,668,249 $
Total Current Assets 1,668,249
Noncurrent Assets:

Capital assets - net of accumulated depreciation (Note 5) 1,005,777 Total Noncurrent Assets 1,005,777
Total Assets 2,674,026

LIABILITIES
Current Liabilities:

Accounts payable 130,063
Accrued interest 1,279
Claims and judgements 1,472,691
Leases payable (Note 7) 71,563
Total Current Liabilities 1,675,596
Long-term Liabilities:

Claims and judgements 151,098
Leases payable (Note 7) 257,979
Total Long-term Liabilities 409,077
Total Liabilities 2,084,673

NET POSITION (DEFICIT)
Net investment in capital assets 676,235
Unrestricted (86,882)
Total Net Position 589,353 $

Page 119 of 628 ends

City of Los Alamitos
Statement of Revenues, Expenses and Changes in Net Position Proprietary Funds
For the Year Ended June 30, 2023
The accompanying notes are an integral part of these financial statements. -22-
Governmental
Activities
Internal
Service Funds

OPERATING REVENUES
Charges for services
Garage 377,055 $
Technology replacement 195,871
Total Operating Revenues 572,926

OPERATING EXPENSES
Supplies and materials 586,451
Outside services 244,731
Claims expense 2,081,458
Depreciation 199,272
Total Operating Expenses 3,111,912
Operating Income (Loss) (2,538,986)

NON-OPERATING REVENUES (EXPENSES)
Interest expense (65,148)
Total Non-Operating Revenues (Expenses) (65,148)
Income (Loss) Before Transfers (2,604,134)

TRANSFERS
Transfers in (Note 4) 760,000
Total Transfers 760,000
Change in Net Position (1,844,134)
Net Position, Beginning of Year 2,433,487
Net Position, End of Year 589,353 $

Page 120 of 628 ends

City of Los Alamitos
Statement of Cash Flows
Proprietary Funds
For the Year Ended June 30, 2023
The accompanying notes are an integral part of these financial statements. -23-
Governmental
Activities
Internal
Service Funds

CASH FLOWS FROM OPERATING ACTIVITIES
Receipts from interfund charges for garage services 377,055 $ Receipts from interfund charges for technology replacement services 195,871 Payments to suppliers and service providers (1,502,178) Cash received from (payments to) others 12,102
Net Cash Used for Operating Activities (917,150)

CASH FLOWS FROM NON-CAPITAL FINANCING ACTIVITIES
Transfers in 760,000
Net Cash Provided by Non-Capital Financing Activities 760,000

CASH FLOWS FROM CAPITAL AND RELATED FINANCING ACTIVITIES Acquisition and construction of capital assets (168,195) Principal paid on capital debt (50,505)
Interest paid on capital debt (65,148)
Net Cash Used for Capital and Related Financing Activities (283,848) Net decrease in cash and cash equivalents (440,998)
Cash and equivalents, beginning of year 2,109,247
Cash and equivalents, end of year 1,668,249 $

RECONCILIATION OF OPERATING LOSS TO NET CASH

USED FOR OPERATING ACTIVITIES
Operating loss (2,538,986) $
Adjustments to reconcile operating loss to net cash
provided by (used for) operating activities:

Depreciation 199,272
Changes in operating assets and liabilities:
(Increase) decrease in accounts receivable 12,102
Increase (decrease) in accounts payable 9,646
Increase (decrease) in claims and judgements 1,400,816
Total Adjustments 1,621,836
Net Cash Used for Operating Activities (917,150) $

Page 121 of 628 ends

This page intentionally left blank.

Page 122 of 628 ends

NOTES TO THE BASIC

FINANCIAL STATEMENTS

Page 123 of 628 ends

This page intentionally left blank.

Page 124 of 628 ends

City of Los Alamitos
Notes to the Basic Financial Statements
For the Year Ended June 30, 2023
-24-
1) SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
The basic financial statements of the City of Los Alamitos, California, (the “City”) have been prepared in conformity with accounting principles generally accepted in the United States (“U.S.

GAAP”) as applied to governmental agencies. The Governmental Accounting Standards Board (“GASB”) is the accepted standard setting body for establishing governmental accounting and financial reporting principles. The following is a summary of the City’s significant policies:

A) Financial Reporting Entity
The City was incorporated on March 1, 1960. The Charter of the City of Los Alamitos was adopted by a vote of the people in September 1966, and the City enjoys all rights and privileges pertaining to such “Charter Law” cities.

The financial statements include the financial activities of the City, the primary government, and its blended component unit, the Los Alamitos Public Financing Corporation (the Corporation). The component unit, discussed below, is included in the City’s reporting entity because of the significance of its operational and financial relationship with the City. This entity is legally separate from the City. However, the City’s elected officials have continuing accountability for fiscal matters of this entity.

An organization is fiscally dependent on the primary government if it is unable to adopt its budget, levy taxes or set rates or charges, or issue bonded debt without approval by the primary government. In a blended presentation, a component unit’s balances and transactions are reported in a manner similar to the balances and transactions of the City. Component units are presented on a blended basis when the component unit’s governing body is substantially the same as the City’s or the component unit provides services almost entirely to the City.

Management determined that the following entities should be reported as blended component units based on the criteria above. Each blended component unit has a June 30 year-end, has a governing board that is substantially the same as the City’s, there is a financial benefit or burden relationship between the City and the blended component unit, and the City is financially accountable for each of the blended component units.

The Los Alamitos Public Facilities Corporation – The Corporation was formed February 6, 2006, pursuant to the Non-Profit Corporation Law of the State of California for the purpose of assisting the City in financing the acquisition, construction, and improvement for public benefit within the City limits. The Corporation is governed by a five-member board that is the City Council of the City of Los Alamitos. Separate financial statements are not prepared.

Page 125 of 628 ends

City of Los Alamitos
Notes to the Basic Financial Statements
For the Year Ended June 30, 2023
-25-
1) SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, (CONTINUED) B) Basis of Accounting and Measurement Focus
The City’s basic financial statements consist of government-wide statements, including the Statement of Net Position and the Statement of Activities, and fund financial statements, which provide a more detailed level of financial information.

Government-Wide Financial Statements
The Statement of Net Position and the Statement of Activities display information about the City as a whole. These statements include the financial activities of the City and the Corporation. Certain eliminations have been made as prescribed by GASB Statement No. 34 in regard to interfund activities, payables, and receivables.

The Statement of Net Position presents the financial position of the governmental activities of the City and its component unit and the Statement of Activities reports expenses of each specific governmental function, offset by program revenues attributable to each functional program. A function is an assembly of similar activities and may include portions of a fund or summarize more than one fund to capture the expenses and program revenues associated with a distinct functional activity.

Program revenues that are attributable to functional programs are separated into three categories:
x Charges for services
x Operating grants and contributions
x Capital grants and contributions
Charges for services report fees and other charges to users of the City’s services, operating grants, and contributions finance annual operating activities and can include restricted investment income, and capital grants and contributions fund the acquisition, construction, or rehabilitation of capital assets. These revenues are subject to externally imposed restriction to these program uses. Other revenues sources not included with program revenues are reported as general revenues of the City. These can include taxes or unrestricted investment income.

Fund Financial Statements
The accounts of the City are organized on the basis of funds, each of which is considered a separate accounting entity. The operations of each fund are accounted for with a separate set of self-balancing accounts that comprise its assets, deferred outflows, liabilities, deferred inflows, fund equity, revenues, and expenditures or expenses as appropriate. The City uses two categories of funds: governmental and proprietary.

Page 126 of 628 ends

City of Los Alamitos
Notes to the Basic Financial Statements
For the Year Ended June 30, 2023
-26-
1) SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, (CONTINUED) B) Basis of Accounting and Measurement Focus, (Continued) The City segregates transactions related to certain City functions or activities in separate funds in order to aid financial management and to demonstrate legal compliance. Fund financial statements are designed to present financial information of the City at a more detailed level. Individual governmental fund identified as being Major, as prescribed by governmental accounting standards or by Management of the City, are reported in separate columns on the financial statements.

Governmental Funds
Governmental funds are those through which most governmental functions typically are financed. Governmental fund reporting focuses on the sources, uses, and balance of the current financial resources. Expendable assets are assigned to the various governmental funds according to the purpose for which they may or must be used. Fund liabilities are assigned to the fund from which they will be liquidated. The City reports the difference between its governmental fund assets and its liabilities and deferred inflows of resources as fund balance.

Governmental fund financial statements include a Balance Sheet and a Statement of Revenues, Expenditures, and Changes in Fund Balances for all major governmental funds and other governmental funds aggregated. Accompanying reconciliations are presented to explain the differences in fund balance as presented in these statements to the net position presented in the government-wide financial statements.

The funds designated as major funds are determined by a mathematical calculation consistent with GASB Statement No. 34 or are elected by Management of the City based on Management’s belief that the presentation of the funds are particularly important to financial statement users for reasons including public interest or consistency of reporting. The City reports the following major governmental funds:
x The General Fund is used to account for all of the general operations and other financial transactions of the City, which are not accounted for by another fund.

Page 127 of 628 ends

City of Los Alamitos
Notes to the Basic Financial Statements
For the Year Ended June 30, 2023
-27-
1) SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, (CONTINUED) B) Basis of Accounting and Measurement Focus, (Continued) Additionally, the City reports the following fund types:
x The Special Revenue Funds are used to account for the proceeds of specific revenue sources (other than for debt service or capital projects) that are restricted by law or administrative action or committed to expenditures for specified purposes. x The Capital Projects Funds are used to account for and report financial resources that are restricted, committed, or assigned for the acquisition or construction of major capital facilities, other than those financed by Internal Service Funds. x The Debt Service Fund is used to account for and report financial resources that are restricted, committed, or assigned for the payment of, long-term debt principal, interest, and related costs for the 2006 Certificates of Participation (Laurel Park Acquisition).

Proprietary Funds
Proprietary funds are used to account for ongoing organizations and activities, which are operated and financed in a manner similar to those found in the private sector. The reporting focus on the determination of operating income, changes in net position, financial position, and cash flows. The City’s proprietary funds are classified as internal service funds. x The Internal Service Funds are used to account for interdepartmental operations where it is the stated intent that costs of providing services to the departments of the City on a continuing basis be financed or recovered primarily by charges to the user departments. The City’s internal service funds are used to account for its self-insured insurance programs, fleet of vehicles, equipment, technology upgrades, and replacements and other capital related activities.

Government-Wide Financial Statements
The government-wide financial statements are presented on an “economic resources” measurement focus and the accrual basis of accounting. Accordingly, all the City’s assets, deferred outflows of resources, liabilities, and deferred inflows of resources, including capital assets, infrastructure assets, and long-term liabilities, are included in the accompanying Statement of Net Position. The Statement of Activities presents changes in net position. Under the accrual basis of accounting, revenues are recognized in the period in which they are earned while expenses are recognized in the period in which the liability is incurred. All internal balances and transactions have been eliminated from their respective statements to avoid over reporting relating assets, liabilities, revenues, and expenses, except for internal service fund charges provided and used.

Page 128 of 628 ends

City of Los Alamitos
Notes to the Basic Financial Statements
For the Year Ended June 30, 2023
-28-
1) SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, (CONTINUED) B) Basis of Accounting and Measurement Focus, (Continued) Financial Statements
All governmental funds are accounted for on a spending or “current financial resources” measurement focus and the modified accrual basis of accounting. Accordingly, only current assets and current liabilities are included on the Balance Sheet. The Statement of Revenues, Expenditures, and Changes in Fund Balances present increases (revenues and other financing sources) and decreases (expenditures and other financing uses) in net current position. Under the modified accrual basis of accounting, revenues are recognized in the accounting period in which they become both measurable and available to finance expenditures of the current period.

Like the government-wide statements, all proprietary funds are accounted for using the “economic resources” measurement focus and the accrual basis of accounting. Accordingly, all assets and liabilities (whether current or noncurrent) are included on the Statement of Net Position. The Statement of Revenues, Expenses, and Changes in Net Position present increases (revenues) and decreases (expenses) in total net position. Under the accrual basis of accounting, revenues are recognized in the period in which they are earned while expenses are recognized in the period in which the liability is incurred.

Basis of Accounting
Basis of accounting determines when transactions are recorded in the financial records and reported on the financial statements. Government-wide financial statements are prepared using the accrual basis of accounting. At the fund reporting level, the governmental funds use the modified accrual basis of accounting. Proprietary funds use the accrual basis of accounting at both reporting levels. Differences in the accrual and the modified accrual basis of accounting arise in the recognition of revenue, the recording of deferred inflows of resources, and in the presentation of expenses versus expenditures.

Revenue – Exchange Transactions
Revenue resulting from exchange transactions, in which each party gives and receives essentially equal value, is recorded on the accrual basis when the exchange takes place. On the modified accrual basis, revenue is recorded when the exchange takes place and in the fiscal year in which the resources are measurable and become available. Available means that the resources will be collected within the current fiscal year or are expected to be collected soon enough thereafter to be used to pay liabilities of the current fiscal year. For the City, the availability is defined within 60 days of year-end.

Page 129 of 628 ends

City of Los Alamitos
Notes to the Basic Financial Statements
For the Year Ended June 30, 2023
-29-
1) SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, (CONTINUED) B) Basis of Accounting and Measurement Focus, (Continued) Revenue – Non-Exchange Transactions
Non-exchange transactions in which the City receives value without directly giving equal value in return, includes sales taxes, property taxes, grants and donations. On an accrual basis, revenue from sales taxes is recognized in the period in which the taxable sale takes place.

Revenue from property taxes is recognized in the fiscal year for which the taxes are levied.

Revenue from grants and donations is recognized in the fiscal year in which all eligibility requirements have been satisfied. Eligibility requirements include timing requirements, which specify the year when the resources are required to be used or the year when use is first permitted, matching requirements, in which the City must provide local resources to be used for a specified purpose, and expenditure requirements, in which the resources are provided to the City on a reimbursement basis. Major revenue sources susceptible to accrual include property tax, sales tax, utility users tax, franchise Tax, and licenses. On a modified accrual basis, revenue from non-exchange transaction also must be available (generally 60 days after year-end) before it can be recognized in the governmental funds. However, the City has adopted a 12-month recognition period for grant revenues.

Unavailable Revenue
Unavailable revenue, presented under deferred inflows of resources, arise when potential revenues do not meet both the measurable and available criteria for recognition in the current period. In subsequent periods when both revenue recognition criteria are met, the deferred inflow is removed from the balance sheet and revenue is recognized.

Unearned Revenue
Unearned revenue arises when assets are recognized before revenue recognition criteria listed above have been satisfied. In subsequent periods when the government has a legal claim to the resources, the unearned revenue is removed from the balance sheet and revenue is recognized.

Expenses/Expenditures
On the accrual basis of accounting, expenses are recognized at the time they are incurred.

On the modified accrual basis, expenditures generally are recognized in the accounting period in which the related fund liability is incurred and due, if measurable.

Page 130 of 628 ends

City of Los Alamitos
Notes to the Basic Financial Statements
For the Year Ended June 30, 2023
-30-
1) SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, (CONTINUED) B) Basis of Accounting and Measurement Focus, (Continued) Proprietary Funds Operating and Non-Operating Revenues and Expenses Proprietary funds distinguish operating revenues and expenses from non-operating items.

Operating revenues and expenses generally result from providing services and producing and delivering goods in connection with a proprietary fund’s principal ongoing operations.

Operating expenses for internal service funds include the cost of sales and services, administrative expenses, and depreciation on capital assets. All revenues and expenses not meeting this definition are reported as non-operating revenues and expenses.

C) Cash, Cash Equivalents, and Investments
Cash Management
The City pools cash resources of its various funds to facilitate cash management. Cash in excess of current requirements is invested and reported as investments. It is the City’s intent to hold investments until maturity. However, the City may, in response to market conditions, sell investments prior to maturity in order to improve the quality, liquidity or yield of the portfolio. Interest earnings are apportioned among funds based on ending accounting period cash and investment balances.

Investments Valuation
In accordance with GASB Statement No. 31, Accounting and Financial Reporting for Certain Investments and for External Investment Pools, highly liquid market investments with maturities of one year or less at time of purchase are stated at amortized cost. All other investments are stated at fair value. Market value is used as fair value for those securities for which market quotations are readily available.

State Investment Pool
The City participates in the Local Agency Investment Fund (LAIF), an investment pool managed by the State of California. LAIF has invested a portion of the pool funds in structured notes and asset-backed securities. LAIF’s investments are subject to credit risk with the full faith and credit of the State of California collateralizing these investments. In addition, these structured notes and asset-backed securities are subject to market risk as a result of changes in interest rates.

Cash Equivalents and Cash Flows
For purposes of the statement of cash flows, the City considered all highly liquid investments with a maturity of three months or less when purchased to be cash equivalents. All cash and investments of the proprietary fund types are pooled with the City's pooled cash and investments.

Page 131 of 628 ends

City of Los Alamitos
Notes to the Basic Financial Statements
For the Year Ended June 30, 2023
-31-
1) SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, (CONTINUED) D) Internal Receivable and Payables
Activity between funds that are representative of lending/borrowing arrangements outstanding at the end of the fiscal year are referred to as either “due to/from other funds” (i.e. the current portion of interfund loans) or “interfund advances receivable/payable” (i.e. the non-current portion of interfund loans). All other outstanding balances between funds are reported as “due to/from other funds.” Advances between funds, as reported in the fund financial statements, are presented as nonspendable in fund balances to indicate that they are not in a spendable form.

E) Prepaid Items
Certain payments to vendors reflect costs applicable to future accounting periods and are recorded as prepaid items. The cost of prepaid items is recorded as an expenditure/expense when consumed.

F) Capital Assets
Capital assets, which include property, plant, equipment, and infrastructure assets (e.g., roads, bridges, sidewalks and similar items), are reported in the applicable governmental activities column in the government-wide financial statements. Capital assets are defined by the City as assets with an initial, individual cost of more than $5,000 and an estimated useful life in excess of two years, except for computer software and hardware and infrastructure assets which have a capitalization threshold of $20,000. Such assets are recorded at historical cost or estimated historical cost if purchased or constructed (except for intangible right-to-use assts), the measurement of which is discussed thereafter. Donated capital assets are recorded at acquisition value at the date of acquisition. As permitted under GASB Statement No. 34 for small governmental entities, the City has elected to report infrastructure assets prospectively beginning July 1, 2003.

The costs of normal maintenance and repairs that do not add to the value of the asset or materially extend assets lives are not capitalized.

Property, plant, and equipment of the primary government, as well as the component unit, are depreciated using the straight-line method over the following estimated useful lives:

Capital Asset Classes Lives
Equipment 5-10 years
Vehicles 4-15 years
Furniture 7 years
Buildings 50 years
Improvements 5-20 years
Infrastructure 50 years

Page 132 of 628 ends

City of Los Alamitos
Notes to the Basic Financial Statements
For the Year Ended June 30, 2023
-32-
1) SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, (CONTINUED) G) Compensated Absences Payable
Under certain circumstances and according to the negotiated labor agreements, employees of the City are allowed to accumulate annual leave. This amount is accrued in the governmentwide and proprietary fund statements. Refer to Note 6 for additional information.

H) Long-Term Obligations
In the government-wide financial statements, long-term debt and other long-term obligations are reported as liabilities in the applicable governmental activities.

In accordance with GASB Statement No. 65, Items Previously Reported as Assets and Liabilities, debt issuance costs except for any portion related to prepaid insurance are recognized as expense in the period incurred.

I) Claims and Judgments
The City records a liability for claims, judgments, and litigation when it is probable that an asset has been impaired, or a liability has been incurred prior to fiscal year-end and the probable amount of loss (net of any insurance coverage) can be reasonably estimated.

The City is exposed to various risks of losses related to torts; theft of, damages to, and destruction of assets; errors and omissions; injuries to employees; and natural disasters. The City currently reports all of its risk management activities in its General Fund. Claims expenditures and liabilities are reported when it is probable that a loss has occurred, and the amount of the loss can be reasonably estimated. These losses include an estimate of claims that have been incurred, but not reported.

It is the City’s policy to liquidate claims and judgments existing at June 30, with future resources. Accordingly, the liabilities are recorded in the Statement of Net Position. These noncurrent amounts will be recorded as fund expenditures in the fiscal year in which they are paid or become due on demand.

J) Deferred Outflows and Inflows of Resources
In addition to assets, the statements of net position and the governmental funds balance sheet will sometimes report a separate section for deferred outflows of resources. This separate financial statement element, deferred outflows of resources, represents a consumption of net assets that applies to a future period(s) and so will not be recognized as an outflow of resources (expense/ expenditure) until then. The City has two items which qualify for reporting in this category.

Page 133 of 628 ends

City of Los Alamitos
Notes to the Basic Financial Statements
For the Year Ended June 30, 2023
-33-
1) SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, (CONTINUED) J) Deferred Outflows and Inflows of Resources, (Continued) Deferred pension related items relate to the net pension obligation reported in the statement of net position. These outflows are the results of contributions made after the measurement date, which are recognized in the following year, and consist of adjustments due to differences in proportions, changes in assumptions, and differences between expected and actual experiences, which are deferred and amortized over the expected average remaining lifetime.

Additionally, the net difference between projected and actual earnings on pension plan investments is reported and amortized over 5 years. Deferred outflows from changes in net pension liability arise only under a full accrual basis of accounting and are reported in the government-wide Statement of Net Position and proprietary funds Statement of Net Position.

The City also reports a deferred charge on refunding which results from the difference in the carrying value of the refunded debt and its reacquisition price. This amount is deferred and amortized over the shorter of the life of the refunded or refunded or refunding debt.

In addition to liabilities, the statements of net position and the governmental funds’ balance sheet will sometimes report a separate section for deferred inflows of resources. This separate financial statement element, deferred inflows of resources, represents an acquisition of net assets that applies to a future period(s) and so will not be recognized as an inflow of resources (revenue) until that time. The City has two items which qualifies for reporting in this category.

The first item is in relation to the net pension obligation reported in the statement of net position. These inflows are the results of changes of assumptions, differences between expected and actual experiences, adjustments due to differences in proportions, and differences between proportionate share of contributions and actual contributions. Inflows from changes in net pension liability arise only under a full accrual basis of accounting and are reported in the government-wide Statement of Net Position and proprietary funds Statement of Net Position.

The City also reports one type of item, which arises only under the modified accrual basis of accounting, that qualifies for reporting in this category. Accordingly, the item, unavailable revenue, is reported only in the governmental funds’ balance sheet. These amounts are deferred and recognized as an inflow of resources in the period that the amounts become available.

K) Net Position
Net position is the excess of all the City’s assets over all its liabilities, regardless of fund. Net position is divided into three captions under GASB Statement No. 34. These captions apply only to net position, which is determined only at the government-wide level, and are described below:

Page 134 of 628 ends

City of Los Alamitos
Notes to the Basic Financial Statements
For the Year Ended June 30, 2023
-34-
1) SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, (CONTINUED) K) Net Position, (Continued)
x Net Investment in Capital Assets – the portion of net position that is represented by the current net book value of the City’s capital assets, less the outstanding balance of any debt issued to finance these assets.
x Restricted – the portion of net position that is restricted as to use by the terms and conditions of agreements with outside parties, governmental regulations, laws or other restrictions, which the City cannot unilaterally alter. These principally include funds restricted to community development projects purposes and funds for use in building improvements and governmental grants.
x Unrestricted – the portion of net position that is not restricted as to use.

L) Net Position Flow Assumptions
Sometimes the City will fund outlays for a particular purpose from both restricted (e.g., restricted bond or grant proceeds) and unrestricted resources. In order to calculate the amounts to report as restricted – net position and unrestricted – net position in the government-wide and proprietary fund financial statements, a flow assumption must be made about the order in which the resources are considered to be applied. It is the City’s policy to consider restricted – net position to have been depleted before unrestricted – net position is applied.

M) Fund Balance
In the fund financial statements, governmental funds report fund balance as nonspendable, restricted, committed, assigned, or unassigned based primarily on the extent to which the City is bound to honor constraints on how specific amounts can be spent. x Nonspendable – the portion of a fund balance that includes amounts that cannot be spent because they are either not in a spendable form, such as prepaid items, inventories, or loans receivable.
x Restricted – the portion of a fund balance that reflects constraints placed on the use of resources (other than non-spendable items) that are either (a) externally imposed by creditors (such as through debt covenants, grantors, contributors, or laws or regulations of other governments) or (b) imposed by law through constitutional provisions or enabling legislation. Examples of restricted fund balances include State Gas Tax, Asset Seizure, and Measure M funds.

Page 135 of 628 ends

City of Los Alamitos
Notes to the Basic Financial Statements
For the Year Ended June 30, 2023
-35-
1) SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, (CONTINUED) M) Fund Balance, (Continued)
x Committed – the portion of a fund balance that included amounts that can only be used for specific purposes pursuant to constraints imposed by formal action of the government’s highest level of decision- making authority and remain binding unless removed in the same manner.
o The City Council, as the City’s highest level of decision-making authority, may commit fund balance for specific purposes pursuant to constraints imposed by formal actions taken, such as a resolution.
o These committed amounts cannot be used for any other purpose unless the City Council removes or changes the specified use through the same type of formal action taken to establish the commitment.
o City Council action to commit fund balance needs to occur within the fiscal reporting periods; however, the amount can be determined subsequently. x Assigned – amounts that are constrained by the City’s intent to be used for specific purposes, but are neither Restricted nor Committed, should be reported as Assigned fund balance. This policy hereby delegated the authority to assign amounts to be used for specific purposes to the City Manager for the purpose of reporting these amounts in the City’s annual financial statements. Examples of assigned fund balance are funds intended for Capital Improvement Projects and Equipment Replacement. x Unassigned – residual net resources in excess of what can properly be classified in one of the other four categories and do not have any specific spending limitations. The General Fund is the only fund that reports a positive unassigned fund balance amount.

In governmental funds, other than the General Fund, if expenditures incurred for specific purposes exceed the amounts that are restricted, committed, or assigned to those purposes, the City reports a negative unassigned fund balance in that fund.

In July 2017, City Council established a Reserve for Emergencies to be maintained at 25% of General Fund appropriations. The reserve is only to be used, with Council approval, in the case of a declared natural disaster or financial emergency. A financial emergency is considered when annual revenues decrease by 5% or more or when annual expenditures increase by 5% or more.

Page 136 of 628 ends

City of Los Alamitos
Notes to the Basic Financial Statements
For the Year Ended June 30, 2023
-36-
1) SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, (CONTINUED) N) Fund Balance Flow Assumptions
Sometimes the City will fund outlays for a particular purpose from both restricted and unrestricted resources (the total of committed, assigned, and unassigned fund balance). In order to calculate the amounts to report as restricted, committed, assigned, and unassigned fund balance in the governmental fund financial statements a flow assumption must be made about the order in which the resources are considered to be applied. It is the City's policy to consider restricted fund balance to have been depleted before using any of the components of unrestricted fund balance. Further, when the components of unrestricted fund balance can be used for the same purpose, committed fund balance is depleted first, followed by assigned fund balance. Unassigned fund balance is applied last.

O) Pensions
For purposes of measuring the net pension liability, deferred outflows and inflows of resources related to pensions, and pension expense, information about the pension plans fiduciary net positions and additions to/deductions from the pension plans fiduciary net positions have been determined on the same basis as they are reported by the CalPERS. For this purpose, benefit payments (including refunds of employee contributions) are recognized when currently due and payable in accordance with the benefit terms. Investments are reported at fair value.

GASB 68 requires that the reported results must pertain to liability and asset information within certain defined timeframes. For this report, the following timeframes are used.

Valuation Date (VD) June 30, 2021
Measurement Date (MD) June 30, 2022
Measurement Period (MP) June 30, 2021 to June 30, 2022
P) Other Post-Employment Benefits (OPEB)
For purposes of measuring the other post-employment benefits (OPEB) liability, deferred outflows of resources and deferred inflows of resources related to OPEB, and OPEB expense have been determined by an independent actuary. For this purpose, benefit payments are recognized when currently due and payable in accordance with the benefit terms. Investments are reported at fair value.

Generally accepted accounting principles require that the reported results must pertain to liability and asset information within certain defined timeframes. For this report, the following timeframes are used:

Valuation Date (VD) June 30, 2023
Measurement Date (MD) June 30, 2023
Measurement Period (MP) June 30, 2022 to June 30, 2023

Page 137 of 628 ends

City of Los Alamitos
Notes to the Basic Financial Statements
For the Year Ended June 30, 2023
-37-
1) SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, (CONTINUED) Q) New Accounting Pronouncements
The City adopted Statement on Governmental Accounting Standards (GASB Statements) No. 96-Subcription-Based Information Technology Arrangement Activities (SBITA). The primary objective of the statement is to improve guidance regarding the identification of subscription activities for accounting and financial reporting purposes and how those activities should be reported in the financial statements. The adoption of the GASB No. 96 did not significantly impact the City.

R) Leases
Lessee: The City is a lessee for a noncancellable lease of equipment. The City recognizes a lease liability and an intangible right-to-use lease asset (lease asset) in the government-wide financial statements. The City recognizes lease liabilities with an initial, individual value of $5,000 or more.

At the commencement of a lease, the City initially measures the lease liability at the present value of payments expected to be made during the lease term. Subsequently, the lease liability is reduced by the principal portion of lease payments made. The lease asset is initially measured as the initial amount of the lease liability, adjusted for lease payments made at or before the lease commencement date, plus certain initial direct costs. Subsequently, the lease asset is amortized on a straight-line basis over its useful life.

Key estimates and judgments related to leases include how the City determines the discount rate it uses to discount the expected lease payments to present value, lease term, and lease payments. The City uses the interest rate charged by the lessor as the discount rate. When the interest rate charged by the lessor is not provided, the City generally uses its estimated incremental borrowing rate as the discount rate for leases. The lease term includes the noncancellable period of the lease. Lease payments included in the measurement of the lease liability are composed of fixed payments and purchase option price that the City is reasonably certain to exercise.

The City monitors changes in circumstances that would require a remeasurement of its lease and will remeasure the lease asset and liability if certain changes occur that are expected to significantly affect the amount of the lease liability.

Lease assets are reported with other capital assets and lease liabilities are reported with longterm debt on the Statement of Net Position.

Page 138 of 628 ends

City of Los Alamitos
Notes to the Basic Financial Statements
For the Year Ended June 30, 2023
-38-
1) SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, (CONTINUED) R) Leases, (Continued)
Lessor: At the commencement of a lease, the City initially measures the lease receivable at the present value of payments expected to be received during the lease term. Subsequently, the lease receivable is reduced by the principal portion of the lease payments received. The deferred inflow of resources is initially measured as the initial amount of the lease receivable, adjusted for lease payments received at or before the lease commencement date.

Subsequently, the deferred inflow of resources is recognized as revenue over the life of the lease term.

Key elements and judgement include how the City determines the discount rate it uses to discount the expected lease receipts to present value, lease term, and lease receipts. The City uses it estimated incremental borrowing rate as the discount rate for leases. The lease term includes the noncancellable period of the lease. Lease receipts included In the measurement of the lease receivable is composed of fixed payments from the lessee.

The City monitors changes that would require a remeasurement of its lease and will remeasure the lease receivable and deferred inflows of resources if certain changes occur that are expected to significantly affect the amount of the lease receivable. The City currently does not have any leases receivable.

S) Property Taxes
Under California law, property taxes are assessed and collected by the counties at up to 1% of assessed value, plus other increases approved by the voters. The property taxes go into a pool and are then allocated to the cities based on complex formulas.

Property taxes are assessed, collected and allocated by Orange County throughout the fiscal year according to the following property tax calendar.

Lien Date January 1
Levy Date July 1 to June 30
Due Dates November 1, 1st installment, February 1, 2nd installment Delinquent Dates December 11, 1st installment, April 11, 2nd installment Property taxes receivable for the governmental fund types, which have been remitted within 60 days subsequent to year end, are considered measurable and available and recognized as revenues. All other property taxes are offset by deferred property tax inflows of resources and, accordingly, have not been recorded as revenue. Taxes are considered past due on the above delinquent dates, at which time the applicable property is subject to lien, and penalties and interest are assessed.

Page 139 of 628 ends

City of Los Alamitos
Notes to the Basic Financial Statements
For the Year Ended June 30, 2023
-39-
1) SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, (CONTINUED) T) Functional Classifications
Expenditures of the Governmental Funds are classified by function. Functional classifications are defined as follows:
x General government – includes legislative activities, which have a primary objective of providing legal and policy guidelines for the City. Also included in this classification are those activities that provide management or support services across more than one functional area.
x Public safety – includes those activities that involve the protection of people and property.
x Community development – includes those activities such as planning, code enforcement, and building and safety inspections.
x Recreation and community services – includes those activities that involve the community cultural and leisure activities.
x Public works – includes those activities that involve the maintenance and improvement of City streets, roads, and park development and maintenance. x Capital outlay – includes purchases of property, plant, and equipment which are expensed in the governmental funds because governmental funds use the current financial resources measurement focus.
x Principal retirement – includes principal payments for long-term liabilities. x Interest and fiscal charges – includes current payments for interest on the City’s longterm debt.

U) Use of Estimates
The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America (GAAP) requires management to make estimates and assumptions that affect certain reported amounts and disclosures. Accordingly, actual results could differ from those estimates.

Page 140 of 628 ends

City of Los Alamitos
Notes to the Basic Financial Statements
For the Year Ended June 30, 2023
-40-
2) STEWARDSHIP, COMPLIANCE, AND ACCOUNTABILITY
A) Violations of Legal or Contractual Provisions
Note 2 to Required Supplementary Information, on the Excess of Expenditures over Appropriations, describes budgetary violations that occurred in the General Fund for the year ended June 30, 2023.

B) Deficit Fund Balance
At June 30, 2023, the Community Development Block Grant (CDBG) nonmajor special revenue fund reported a deficit fund balance of $114,182. The deficit is due to the timing of the receipt of CDBG program reimbursements for expenditures incurred. The deficit will be eliminated as the program reimbursements are received from the grantor agency. 3) CASH AND INVESTMENTS
A) Summary of Cash and Investments
Cash and investments are classified in the accompanying financial statements as follows:

Cash and investments 25,637,141 $
Cash and investments - restricted 249
Total Cash and Investments 25,637,390 $
Cash and Investments at June 30, 2023 consisted of the following:

Cash on hand 3,500 $
Demand deposits 709,067
Investments 24,924,823
Total Cash and Investments 25,637,390 $
The City follows the practice of pooling cash and investments of all funds except for funds required to be held by fiscal agents under provisions of bond indentures. Interest income earned on pooled cash and investments is allocated monthly to the various funds based on monthly cash and investment balances. Interest income from cash and investments with fiscal agents is credited directly to the related fund.

Page 141 of 628 ends

City of Los Alamitos
Notes to the Basic Financial Statements
For the Year Ended June 30, 2023
-41-
3) CASH AND INVESTMENTS, (CONTINUED)
B) Cash Deposits
All City’s cash and investments as of June 30, 2023, were collateralized or insured with securities held by pledging financial institutions in the City’s name. The California Government Code requires California banks and savings and loan associations to secure the City’s cash deposits by pledging securities as collateral. This Code states that collateral pledged in this manner shall have the effect of perfecting a security interest in such collateral superior to those of a general creditor. Thus, collateral for cash deposits is considered to be held in the City’s name.

C) Investments
The following table identifies the investment types that are authorized for the City by the California Government Code (or the City’s investment policy, where more restrictive). The table also identifies certain provisions of the California Government Code (or the City’s investment policy, where more restrictive) that address interest rate risk, credit risk, and concentration of credit risk. This table does not address investments of debt proceeds held by bond trustees that are governed by the provisions of bond indentures of the City, rather than the general provisions of the California Government Code or the City’s investment policy.

Maximum Maximum
Maximum Percentage Investment in
Authorized Investment Type Maturity of Portfolio* One Issuer United States (U.S.)Treasury Obligations 5 years None None Federal Agency Securities 5 years None None
Certificates of Deposit 5 years None $250,000
Negotiable Certificates of Deposit 5 years 30% 30%
Local Agency Investment Fund (LAIF) N/A None $75 million Medium Term Notes 5 years 30% None
Local Agency Bonds 5 years None None
Commercial Paper 270 days 25% None
* Excludes amounts held by bond trustees that are not subject to California Government Code restrictions.

Page 142 of 628 ends

City of Los Alamitos
Notes to the Basic Financial Statements
For the Year Ended June 30, 2023
-42-
3) CASH AND INVESTMENTS, (CONTINUED)
C) Investments, (Continued)
Investments of debt proceeds held by bond trustees are governed by provisions of the debt agreements, rather than the general provisions of the California Government Code or the City’s investment policy.

Maximum Maximum
Maximum Percentage Investment in
Authorized Investment Type Maturity of Portfolio One Issuer U.S. Treasury Obligations 30 years None None
U.S. Agency Securities None None None
Banker's Acceptances 180 days 40% 30%
Commercial Paper 270 days 25% 10%
Money Market Mutual Funds None None None
Investment Agreements N None None None
Local Agency Bonds None None None
Medium Tern Notes 5 years 30% None
Negotiable Certificates for Deposits None 30% None
Local Agency Investment Fund (LAIF) None None None
Investment in State Investment Pool
The City is a voluntary participant in the Local Agency Investment Fund (LAIF) that is regulated by California Government Code Section 16429 under the oversight of the Treasurer of the State of California. The fair value of the City’s investment in this pool is reported in the accompanying financial statements at amounts based upon the City’s pro-rata share of the fair value provided by LAIF for the entire LAIF portfolio (in relation to the amortized cost of that portfolio). The balance available for withdrawals is based on the accounting records maintained by LAIF, which are recorded on an amortized cost basis. LAIF does not impose limits or restrictions on participant withdrawals, and the entire balance of the City’s investment in the portfolio is available for withdrawal at any time. LAIF is not registered with the Securities and Exchange Commission and is not rated. Deposits and withdrawals in LAIF are made on the basis of $1 and not fair value. Accordingly, the City’s investment in this pool is measured on uncategorized inputs not defined as Level 1, 2, or 3.

D) Risk Disclosures
Disclosures Relating to Interest Rate Risk
Interest rate risk is the risk that changes in market interest rates will adversely affect the fair value of an investment. Generally, the longer the maturity of an investment, the greater the sensitivity of its fair value to changes in market interest rates. One of the ways that the City manages its exposure to interest rate risk is by purchasing a combination of shorter term and longer-term investments and by timing cash flows from maturities so that a portion of the portfolio is maturing or coming close to maturity evenly over time as necessary to provide the cash flow and liquidity needed for operations.

Page 143 of 628 ends

City of Los Alamitos
Notes to the Basic Financial Statements
For the Year Ended June 30, 2023
-43-
3) CASH AND INVESTMENTS, (CONTINUED)
D) Risk Disclosures, (Continued)
Information about the sensitivity of the fair values of the City’s investments (including investments held by bond trustees) to market interest rate fluctuations is provided by the following table that shows the distribution of the City’s investments by maturity:

Remaining Investment Maturities
Less Than 1 to 3 4 to 5
Investment Type 1 Year Years Years Total
U.S. Treasury Obligations 249,825 $ 1,157,705 $ - $ 1,407,530 $ U.S. Agency Securities 478,865 8,138,719 970,249 9,587,833 Certificates of Deposit 733,352 2,977,089 476,143 4,186,584 Agency Investment Fund (LAIF) 6,464,705 - - 6,464,705
Medium Term Notes - - 242,666 242,666
Local Agency Bonds - 948,381 1,098,308 2,046,689
Commercial Paper 988,567 - - 988,567
Investment held by Bond Trustee:

Money Market Mutual Funds 249 - - 249
Total 8,915,563 $ 13,221,894 $ 2,787,366 $ 24,924,823 $ Disclosures Relating to Credit Risk
Generally, credit risk is the risk that an issuer of an investment will not fulfill its obligation to the holder of the investment. This is measured by the assignment of a rating by a nationally recognized statistical rating organization. Presented below is the minimum rating required by (where applicable) the California Government Code, the City’s investment policy, or debt agreements, and the actual rating, by Standards and Poor, as of fiscal year end for each investment type:

Minimum
Legal Not
Investment Type Total Rating Rated AAA AA+ A+
U.S. Treasury Obligations 1,407,531 $ N/A - $ 1,407,531 $ - $ - $ U.S. Agency Securities 9,587,833 N/A - 9,587,833 - -
Certificates of Deposit 4,186,583 N/A 4,186,583 - - -
Agency Investment Fund (LAIF) 6,464,705 Not Rated 6,464,705 - - - Medium Term Notes 242,666 A - - - 242,666
Local Agency Bonds 2,046,689 N/A - - 2,046,689 -
Commercial Paper 988,567 A - - - 988,567
Investment held by Bond Trustee:

Money Market Mutual Funds 249 N/A - - 249 -
Totals 24,924,823 $ 10,651,288 $ 10,995,364 $ 2,046,938 $ 1,231,233 $ Concentration of Credit Risk
The City’s investment policy imposes restrictions on the percentage that the City can invest in certain types of investments. As of June 30, 2023, in accordance with GASB Statement No. 40 requirements, the City is exposed to concentration of credit risk whenever they have invested more than 5% of their total investments in any one issuer.

Page 144 of 628 ends

City of Los Alamitos
Notes to the Basic Financial Statements
For the Year Ended June 30, 2023
-44-
3) CASH AND INVESTMENTS, (CONTINUED)
D) Risk Disclosures, (Continued)
Investments in any one issuer (other than U.S. treasury securities, mutual funds, and external investment pools) that represent 5% or more of total City investments are as follows:

Issuer
Reported
amount
Percent of
portfolio
Federal Home Loan Bank 6,987,975 $ 28%
Federal Home Loan Mortgage Corporation 1,445,071 6%
Custodial Credit Risk
Custodial credit risk for deposits is the risk that, in the event of the failure of a depository financial institution, a government will not be able to recover its deposits or will not be able to recover collateral securities that are in the possession of an outside party. The custodial credit risk for investments is the risk that, in the event of the failure of the counterparty (e.g., brokerdealer) to a transaction, a government will not be able to recover the value of its investment or collateral securities that are in the possession of another party. The California Government Code requires that a financial institution secure deposits made by state or local governmental units by pledging securities in an undivided collateral pool held by a depository regulated under state law (unless so waived by the governmental unit). The market value of the pledged securities in the collateral pool must equal at least 110% of the total amount deposited by the public agencies. California law also allows financial institutions to secure deposits by pledging first trust deed mortgage notes having a value of 150% of the secured public deposits. The City’s investment policy does not contain any additional provisions that would limit the exposure to custodial credit risk for deposits. However, the policy does stipulate that mortgage collateral cannot be used to secure deposits, and that the use of a third-party bank trust department is to function as the City’s safekeeping agent for investments. At June 30, 2023, City deposits (bank balances) were insured by the Federal Depository Insurance Corporation or collateralized as required under California Law.

Fair Value Hierarchy
The City categorizes its fair value measurements within the fair value hierarchy established by generally accepted accounting principles. The hierarchy is based on the valuation inputs used to measure the fair value of the asset. Level 1 inputs are quoted prices in active markets for identical assets; Level 2 inputs are significant other observable inputs; Level 3 inputs are significant unobservable inputs.

Page 145 of 628 ends

City of Los Alamitos
Notes to the Basic Financial Statements
For the Year Ended June 30, 2023
-45-
3) CASH AND INVESTMENTS, (CONTINUED)
D) Risk Disclosures, (Continued)
The City has the following recurring fair value measurements as of June 30, 2023:

Level
Investments Totals 1 2 Uncategorized
U.S. Treasury Obligations 1,407,530 $ 1,407,530 $ - $ - $ U.S. Agency Securities 9,587,833 9,587,833 - -
Certificates of Deposit 4,186,584 - 4,186,584 -
Agency Investment Fund (LAIF) 6,464,705 - - 6,464,705
Medium Term Notes 242,666 - 242,666 -
Local Agency Bonds 2,046,689 - 2,046,689 -
Commercial Paper 988,567 - 988,567 -
Investment held by Bond Trustee:

Money Market Mutual Funds 249 249 - -
Totals 24,924,823 $ 10,995,612 $ 7,464,506 $ 6,464,705 $ Deposits and securities classified in Level 1 of the fair value hierarchy are valued using prices quoted in active markets for those securities. Federal Agency Securities classified in Level 2 of the fair value hierarchy are valued using institutional bond quotes. 4) INTERFUND TRANSACTIONS
A) Receivables/Payables
The purpose of the interfund transactions is to make short-term interfund loans from the General Fund to nonmajor governmental funds. These interfund loans are to provide for negative cash balances at year-end and/or operating cash flow. Due to/from amounts are short-term financing, which are paid within one year. There were no such balances as of June 30, 2023.

B) Transfers In/Out
Transfers Out
Nonmajor
General Governmental
Transfers In Fund Funds Total
General Fund - $ 370,000 $ 370,000 $
Nonmajor Governmental Funds 365,500 - 365,500
Internal Service Funds 760,000 - 760,000
Total 1,125,500 $ 370,000 $ 1,495,500 $

Page 146 of 628 ends

City of Los Alamitos
Notes to the Basic Financial Statements
For the Year Ended June 30, 2023
-46-
5) CAPITAL ASSETS
A summary of changes in the Governmental Activities capital assets for the fiscal year ended June 30, 2023 are as follows:

Balance Balance
Description June 30, 2022 Additions Deletions June 30, 2023 Non-depreciable:

Land 5,917,715 $ - $ - $ 5,917,715 $
Construction in process 1,181,419 2,473,695 (2,058,952) 1,596,162 Total Non-depreciable 7,099,134 2,473,695 (2,058,952) 7,513,877 Depreciable/amortizable:

Buildings and improvements 2,295,266 41,300 - 2,336,566 Right-to-use assets - buildings - 198,562 - 198,562
Infrastructure - road system 14,609,406 2,058,952 - 16,668,358 Equipment 1,336,135 185,343 - 1,521,478
Vehicles 1,277,610 113,890 (103,287) 1,288,213
Right-to-use assets - vehicles 75,781 317,810 - 393,591 Total Depreciable Capital Assets 19,594,198 2,915,857 (103,287) 22,406,768 Less accumulated depreciation/amortization for:

Buildings and improvements (1,578,968) (46,363) - (1,625,331) Right-to-use assets - buildings - (22,062) - (22,062)
Infrastructure - road system (3,099,192) (333,703) - (3,432,895) Equipment (1,014,405) (87,017) - (1,101,422)
Vehicles (1,112,597) (89,126) 103,287 (1,098,436)
Right-to-use assets - vehicles (16,780) (67,000) - (83,780) Total Accumulated Deprecation/Amortization (6,821,942) (645,271) 103,287 (7,363,926) Total Depreciable/Amortizable Capital Assets, Net 12,772,256 2,270,586 - 15,042,842 Total Capital Assets, Net 19,871,390 $ 4,744,281 $ (2,058,952) $ 22,556,719 $ Depreciation/amortization expense was charged to governmental activities as follows:

Internal
General Service Total
General government 95,087 $ - $ 95,087 $
Public safety 181,343 - 181,343
Community development 44,288 - 44,288
Recreation and community services 66,766 - 66,766
Public works 58,515 - 58,515
Internal Service Fund - 199,272 199,272
Totals 445,999 $ 199,272 $ 645,271 $

Page 147 of 628 ends

City of Los Alamitos
Notes to the Basic Financial Statements
For the Year Ended June 30, 2023
-47-
5) CAPITAL ASSETS, (CONTINUED)
Expenditures Remaining
Spent-to-Date Commitment
Construction commitments:

Government activities – street projects:

New Dutch Haven St Impr. 311,171 $ 151,330 $
Bloomfield St Impr 48,786 251,214
Phase II Street Impr. 43,011 956,989
Sterns Park Project (Y) 24,270 625,730
Briggman Street Widening 196,857 78,143
6) COMPENSATED ABSENCES
The following is a summary of changes in compensated absences for the year ended June 30, 2023 is as follows:

Balance Balance Due Within
June 30, 2022 Additions Deletions June 30, 2023 One Year Compensated absences 488,032 $ 269,689 $ (250,716) $ 507,005 $ 219,324 $ There is no repayment schedule for compensated absences. Employee leave benefits are payable to employees upon usage or termination. The City’s policies relating to the payment of these benefits are discussed in Note 1. The liability for compensated absences is typically liquidated through the General Fund.

Page 148 of 628 ends

City of Los Alamitos
Notes to the Basic Financial Statements
For the Year Ended June 30, 2023
-48-
7) LONG-TERM DEBT
The following is a summary of changes in Governmental Activities long-term debt for the year ended June 30, 2023:

Balance Balance Due Within
June 30, 2022 Additions Deletions June 30, 2023 One Year 2015 Certificates of Participation 3,245,000 $ - $ (85,000) $ 3,160,000 $ 85,000 $ Unamortized bond premium 105,121 - (4,352) 100,769 -
Total 3,350,121 $ - $ (89,352) $ 3,260,769 $ 85,000 $
Other Long-term Liabilities:

Lease Payable – Police Vehicles 62,238 $ 317,809 $ (50,505) $ 329,542 $ 71,563 $ Lease Payable – Warehouse - 198,562 (8,930) 189,632 40,085 Total 62,238 $ 516,371 $ (59,435) $ 519,174 $ 111,648 $ A) 2015 Certificates of Participation
On September 1, 2015, the City issued the 2015 Certificates of Participation in the amount of $3,685,000, as a public offering, to refund the outstanding balance of the 2006 (Laurel Park Acquisition) Certificates of Participation in an advanced refunding transaction, and to finance the design, acquisition, and construction of certain capital improvement projects. There are no finance-related consequences related to significant events of default or termination, and there are no acceleration clauses. There are no assets pledged as collateral, no required reserve, and no unused lines of credit. Interest on the bonds is payable semiannually on October 1 and April 1, commencing April 1, 2016, at rates which range from 2.00% to 5.00%.

Principal payments begin October 1, 2017 and continue October 1 of each year through October 1, 2045. The outstanding balance as of June 30, 2023 is $3,160,000. The annual debt service requirements on these bonds are as follows:

Year Ending
June 30, Principal Interest Total
2024 85,000 $ 121,194 $ 206,194 $
2025 90,000 116,819 206,819
2026 95,000 112,194 207,194
2027 100,000 107,319 207,319
2028 105,000 103,244 208,244
2029-2033 580,000 463,935 1,043,935
2034-2038 680,000 354,113 1,034,113
2039-2043 835,000 204,100 1,039,100
2044-2046 590,000 36,000 626,000
Total 3,160,000 $ 1,618,918 $ 4,778,918 $

Page 149 of 628 ends

City of Los Alamitos
Notes to the Basic Financial Statements
For the Year Ended June 30, 2023
-49-
7) LONG-TERM DEBT, (CONTINUED)
B) Leases Payable
The City has entered into leases as a Lessee for use of various police vehicles and a warehouse. The initial lease liabilities were recorded in the range between $16,254 to $198,562. The City is required to make monthly fixed payments in the range between $519 to $12,000. As of June 30, 2023, the value of the lease liability is $519,174. The leases have an interest rate in the range between 5% to 16.2%. The various police vehicles and the warehouse have a five-year estimated useful life. The value of the right-to-use asset as of June 30, 2023 was $592,153 with accumulated amortization of $105,842, is included with buildings and vehicles which is detailed in Note 5.

The following future principal and interest payments on the leases payable for June 30, 2023 are as follows:

Year Ending
June 30, Principal Interest Total
2024 111,648 $ 151,343 $ 262,991 $
2025 155,443 107,549 262,992
2026 151,252 41,210 192,462
2027 76,471 10,748 87,219
2028 24,360 1,659 26,019
Total 519,174 $ 312,509 $ 831,683 $
The remainder of this page has been left blank intentionally.

Page 150 of 628 ends

City of Los Alamitos
Notes to the Basic Financial Statements
For the Year Ended June 30, 2023
-50-
8) RETIREMENT PLANS
A) General Information about the Pension Plans
Plan Descriptions
All qualified permanent and probationary employees are eligible to participate in the Public Agency Cost-Sharing Multiple-Employer Defined Benefit Pension Plan (Plan or PERF C) administered by the California Public Employees’ Retirement System (CalPERS.) The Plan consists of a miscellaneous pool and a safety pool (also referred to as “risk pools”), which are comprised of individual employer miscellaneous and safety rate plans, respectively. Plan assets may be used to pay benefits for any employer rate plan of the safety and miscellaneous pools. Accordingly, rate plans within the safety or miscellaneous pools are not separate plans under generally accepted accounting principles. Individual employers may sponsor more than one rate plan in the miscellaneous or safety risk pools.

The City participates in four rate plans (two miscellaneous and two safety). Benefit provisions under the Plan are established by State statute and City resolution. CalPERS issues publicly available reports that include a full description of the pension plan regarding benefit provisions, assumptions and membership information that can be found on the CalPERS’ website, at www.calpers.ca.gov.

Benefits Provided
CalPERS provides service retirement and disability benefits, annual cost of living adjustments and death benefits to plan members, who must be public employees and beneficiaries. Benefits are based on years of credited service, equal to one year of fulltime employment. Members with five years of total service are eligible to retire at age 50 with statutorily reduced benefits. All members are eligible for non-duty disability benefits after 5 years of service. The death benefit is one of the following: the Basic Death Benefit, the 1957 Survivor Benefit, or the Optional Settlement 2W Death Benefit. The cost-of-living adjustments for each plan are applied as specified by the Public Employees’ Retirement Law.

The Plan operates under the provisions of the California Public Employees’ Retirement Law (PERL), the California Public Employees’ Pension Reform Act of 2013 (PEPRA), and the regulations, procedures and policies adopted by the CalPERS Board of Administration.

The Plan’s authority to establish and amend the benefit terms are set by the PERL and PEPRA, and may be amended by the California state legislature and in some cases require approval by the CalPERS Board.

Page 151 of 628 ends

City of Los Alamitos
Notes to the Basic Financial Statements
For the Year Ended June 30, 2023
-51-
8) RETIREMENT PLANS, (CONTINUED)
A) General Information about the Pension Plans, (Continued)

The Plans’ provisions and benefits in effect at June 30, 2023, are summarized as follows:

Miscellaneous Safety
Inactive employees or beneficiaries
currently receiving benefits 87 58
Inactive employees entitled to but
not yet receiving benefits 37 36
Active employees 31 18
Total 155 112
Contributions
Section 20814(c) of the California Public Employees’ Retirement Law (PERL) requires that the employer contribution rates for all public employers are determined on an annual basis by the actuary and shall be effective on the July 1 following notice of a change in the rate. The total plan contributions are determined through CalPERS’ annual actuarial valuation process. The actuarially determined rate is the estimated amount necessary to finance the costs of benefits earned by employees during the year, with an additional amount to finance any unfunded accrued liability. The employer is required to contribute the difference between the actuarially determined rate and the contribution rate of employees. Employer contribution rates may change if plan contracts are amended. Payments made by the employer to satisfy contribution requirements that are identified by the pension plan terms as plan member contribution requirements are classified as plan member contributions. Employer Contributions to the Plan for the fiscal year ended June 30, 2023 were $2,604,174. The actual employer payments of $2,267,288 made to CalPERS by the City during the measurement period ended June 30, 2022, differed from the City’s proportionate share of the employer’s contributions of $3,416,753 by $1,149,465, which is being amortized over the expected average remaining service lifetime in the Public Agency CostSharing Multiple Employer Plan.

Page 152 of 628 ends

City of Los Alamitos
Notes to the Basic Financial Statements
For the Year Ended June 30, 2023
-52-
8) RETIREMENT PLANS, (CONTINUED)
B) Net Pension Liability
The City’s net pension liability for the Plan is measured as the total pension liability, less the pension plan’s fiduciary net position. The net pension liability of the Plan is measured as of June 30, 2022, using an annual actuarial valuation as of June 30, 2021. A summary of principal assumptions and methods used to determine the net pension liability is as follows.

Actuarial Methods and Assumptions Used to Determine Total Pension Liability Valuation Date June 30, 2021
Measurement Date June 30, 2022
Actuarial Cost Method Entry Age Acturial Cost Method
Asset Valuation Method Market Value of Assets
Actuarial Assumptions:

Discount Rate 6.90%
Inflation 2.30%
Salary Increases Varies by Entry Age and Service
Mortality Rate Table (1) Derived using CalPERS' membership data for all funds
Post Retirement Benefit Increase The lesser of contract COLA or 2.30% until Purchasing Power Protection Allowance floor
on purchasing power applies, 2.30%
thereafter.
(1) The mortality table used was developed based on CalPERS-specific data. The probabilities of mortality are based on the 2021 CalPERS Experience Study for the period from 2001 to 2019. Pre-retirement and Post-retirement mortality rates include generational mortality improvement using 80% of Scale MP-2020 published by the Society of Actuaries. For more details on this table, please refer to the CalPERS Experience Study and Review of Actuarial Assumptions report from November 2021 that can be found on the CalPERS website.

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

Page 153 of 628 ends

City of Los Alamitos
Notes to the Basic Financial Statements
For the Year Ended June 30, 2023
-53-
8) RETIREMENT PLANS, (CONTINUED)
B) Net Pension Liability, (Continued)
In determining the long-term expected rate of return, CalPERS took into account both short-term and long-term market return expectations. Using historical returns of all of the funds’ asset classes, expected compound (geometric) returns were calculated over the next 20 years using a building-block approach. The expected rate of return was then adjusted to account for assumed administrative expenses of 10 Basis points.

The expected real rates of return by asset class are as follows:

Asset Class
Assumed
Asset
Allocation
Real
Return1,2
Global equity - cap-weighted 30.00% 4.54%
Global equity - non-cap-weighted 12.00% 3.84%
Private equity 13.00% 7.28%
Treasury 5.00% 0.27%
Mortgage-backed securities 5.00% 0.50%
Investment grade corporates 10.00% 1.56%
High yield 5.00% 2.27%
Emerging market debt 5.00% 2.48%
Private debt 5.00% 3.57%
Real assets 15.00% 3.21%
Leverage (5.00%) (0.59%)
2 Figures are based on the 2021 Asset Liability Management study. 1 An expected inflation of 2.30% used for this period.

Change of Assumptions
Effective with the June 30, 2021, valuation date (2022 measurement date), the accounting discount rate was reduced from 7.15% to 6.90%. In determining the long-term expected rate of return, CalPERS took into account long-term market return expectations as well as the expected pension fund cash flows. Projected returns for all asset classes are estimated, combined with risk estimates, and are used to project compound (geometric) returns over the long term. The discount rate used to discount liabilities was informed by the long-term projected portfolio return. In addition, demographic assumptions and the inflation rate assumption were changed in accordance with the 2021 CalPERS Experience Study and Review of Actuarial Assumptions.

Page 154 of 628 ends

City of Los Alamitos
Notes to the Basic Financial Statements
For the Year Ended June 30, 2023
-54-
8) RETIREMENT PLANS, (CONTINUED)
B) Net Pension Liability, (Continued)
Discount Rate
The discount rate used to measure the total pension liability for PERF C was 6.90%. The projection of cash flows used to determine the discount rate assumed that contributions from plan members will be made at the current member contribution rates and that contributions from employers will be made at statutorily required rates, actuarially determined. Based on those assumptions, the Plan’s fiduciary net position was projected to be available to make all projected future benefit payments of current plan members.

Therefore, the long-term expected rate of return on plan investments was applied to all periods of projected benefit payments to determine the total pension liability.

Subsequent Events
On July 12, 2021, CalPERS reported a preliminary 21.3% net return on investments for fiscal year 2020-21. Based on the thresholds specified in CalPERS Funding Risk Mitigation policy, the excess return of 14.3% prescribes a reduction in investment volatility that corresponds to a reduction in the discount rate used for funding purposes of 0.20%, from 7.00% to 6.80%. Since CalPERS was in the final stages of the four-year Asset Liability Management (ALM) cycle, the board elected to defer any changes to the asset allocation until the ALM process concluded, and the board could make its final decision on the asset allocation in November 2021.

On November 17, 2021, the board adopted a new strategic asset allocation. The new asset allocation along with the new capital market assumptions, economic assumptions and administrative expense assumption support a discount rate of 6.90% (net of investment expense but without a reduction for administrative expense) for financial reporting purposes. This includes a reduction in the price inflation assumption from 2.50% to 2.30% as recommended in the November 2021 CalPERS Experience Study and Review of Actuarial Assumptions. This study also recommended modifications to retirement rates, termination rates, mortality rates and rates of salary increases that were adopted by the board. These new assumptions will be reflected in the GASB 68 accounting valuation reports for the June 30, 2022, measurement date.

Pension Plan Fiduciary Net Position
Information about the pension plan’s assets, deferred outflows of resources, liabilities, deferred inflows of resources, and fiduciary net position are presented in CalPERS’ audited financial statements, which are publicly available reports that can be obtained at CalPERS’ website, at www.calpers.ca.gov. The plan’s fiduciary net position and additions to/deductions from the plan’s fiduciary net position have been determined on the same basis used by the pension plan, which is the economic resources measurement focus and the accrual basis of accounting. Benefits and refunds are recognized when due and payable in accordance with the terms of the plan. Investments are reported at fair value.

Page 155 of 628 ends

City of Los Alamitos
Notes to the Basic Financial Statements
For the Year Ended June 30, 2023
-55-
8) RETIREMENT PLANS, (CONTINUED)
C) Proportionate Share of Net Pension Liability
The following table shows the City’s proportionate share of the Plan’s net pension liability over the measurement period.

Plan Total Plan Fiduciary Net Pension
Pension Liability Net Position Liability
(a) (b) (c) = (a) - (b)
Balance at: 6/30/2021 (VD) 77,788,768 $ 63,246,774 $ 14,541,994 $ Balance at: 6/30/2022 (MD) 82,240,705 56,663,354 25,577,351 Net Changes during 2021-22 4,451,937 $ (6,583,420) $ 11,035,357 $ Valuation Date (VD), Measurement Date (MD)
Increase (Decrease)
The City’s proportion of the net pension liability was determined by CalPERS using the output from the Actuarial Valuation System and the fiduciary net position, as provided in the CalPERS Public Agency Cost-Sharing Allocation Methodology Report, which is a publicly available report that can be obtained at CalPERS’ website, at www.calpers.ca.gov.

The City’s proportionate share of the net pension liability for the miscellaneous and safety Plan as of the June 30, 2021 and 2022 measurement dates was as follows:

Miscellaneous Safety
Proportion – June 30, 2021 0.3738% 0.2140%
Proportion – June 30. 2022 0.3715% 0.2134%
Change – Increase (Decrease) -0.0023% -0.0006%

Page 156 of 628 ends

City of Los Alamitos
Notes to the Basic Financial Statements
For the Year Ended June 30, 2023
-56-
8) RETIREMENT PLANS, (CONTINUED)
C) Proportionate Share of Net Pension Liability, (Continued) Sensitivity of the Proportionate Share of the Net Pension Liability to Changes in the Discount Rate
The following presents the City’s proportionate share of the net pension liability of the Plan as of the measurement date, calculated using the discount rate of 6.90 percent, as well as what the net pension liability would be if it were calculated using a discount rate that is 1 percentage-point lower (5.90 percent) or 1 percentage-point higher (7.90 percent) than the current rate:

Discount Rate Current Discount Rate
-1% Discount Rate +1%
(5.90%) (6.90%) (7.90%)
Proportion – June 30, 2021 24,923,508 $ 14,541,994 $ 5,990,517 $ Proportion – June 30, 2022 36,870,020 25,577,351 16,321,033 Change – Increase (Decrease) 11,946,512 $ 11,035,357 $ 10,330,516 $ Amortization of Deferred Outflows and Deferred Inflows of Resources Under GASB 68, gains and losses related to changes in total pension liability and fiduciary net position are recognized in pension expense systematically over time.

The first amortized amounts are recognized in pension expense for the year the gain or loss occurs. The remaining amounts are categorized as deferred outflows and deferred inflows of resources related to pensions and are to be recognized in future pension expense.

The amortization period differs depending on the source of the gain or loss:
5 year straight-line amortization
All other amounts Straight-line amortization over the expected average remaining service lifetime (EARSL) of all members that
are provided with benefits (active, inactive, and retired) as of the beginning of the measurement period
Net difference between projected and
actual earnings on pension plan
investments
The expected average remaining service lifetime (EARSL) is calculated by dividing the total future service years by the total number of plan participants (active, inactive, and retired) in the Public Agency Cost-Sharing Multiple-Employer Plan (PERF C).

Page 157 of 628 ends

City of Los Alamitos
Notes to the Basic Financial Statements
For the Year Ended June 30, 2023
-57-
8) RETIREMENT PLANS, (CONTINUED)
C) Proportionate Share of Net Pension Liability, (Continued) The EARSL for PERF C for the measurement period ending June 30, 2022 is 3.7 years, which was obtained by dividing the total service years of 574,665 (the sum of remaining service lifetimes of the active employees) by 153,587 (the total number of participants: active, inactive, and retired) in PERF C. Inactive employees and retirees have remaining service lifetimes equal to 0. Total future service is based on the members’ probability of decrementing due to an event other than receiving a cash refund.

D) Pension Liabilities, Pension Expenses, and Deferred Outflows of Resources and Deferred Inflows of Resources Related to Pension
As of the start of the measurement period (July 1, 2021), the City’s net pension liability was $14,541,994. For the measurement period ending June 30, 2022 (the measurement date), the City incurred a pension income of $1,844,163. The City’s net pension liability is typically liquidated through the General Fund.

As of June 30, 2023, the City has deferred outflows and deferred inflows of resources related to pensions as follows:

Deferred Outflows Deferred Inflows
of Resources of Resources
Change of assumptions 2,598,357 $ - $
Differences between expected and actual experience 806,813 308,364 Net difference between projected and annual earnings on retirement plan investments 4,337,496 -
Changes in proportion and differences between City
contributions and proportionate share of contributions - 1,459,594 Changes in employer's proportion 770,503 1,149,223
City contributions subsequent to the measurement date 2,604,174 - Total 11,117,343 $ 2,917,181 $

Page 158 of 628 ends

City of Los Alamitos
Notes to the Basic Financial Statements
For the Year Ended June 30, 2023
-58-
8) RETIREMENT PLANS, (CONTINUED)
D) Pension Liabilities, Pension Expenses, and Deferred Outflows of Resources and Deferred Inflows of Resources Related to Pension, (Continued)
The amounts above are net of outflows and inflows recognized in the 2021-22 measurement period expense. Contributions subsequent to the measurement date of $2,604,174 reported with deferred outflows of resources will be recognized as a reduction of the net pension liability in the upcoming fiscal year. Other amounts reported as deferred outflows and deferred inflows of resources related to pensions will be recognized in future pension expense as follows:

Fiscal Year Deferred Outflows/(Inflows) of Resources
Ending June 30, Miscellaneous Safety Total
2024 288,632 $ 986,849 $ 1,275,481 $
2025 249,028 818,972 1,068,000
2026 134,251 468,820 603,071
2027 1,323,846 1,325,590 2,649,436
2028 - - -
Thereafter - - -
Total 1,995,757 $ 3,600,231 $ 5,595,988 $
E) Payable to the Pension Plan
At June 30, 2023, the City reported a payable of $0 for the outstanding amount of contributions to the pension plan required for the year then ended
9) OTHER POST-EMPLOYMENT BENEFIT (OPEB) PLAN
A) Plan Description
In addition to providing pension benefits, the City provides certain health care benefits, through a single- employer OPEB Plan (the Plan), for retired employees in accordance with a City Council resolution. Substantially, all the City’s employees become eligible for those benefits if they reach normal retirement age while working for the City. Those and similar benefits for active employees are provided through PERS whose premiums are based on the benefits paid during the year.

Page 159 of 628 ends

City of Los Alamitos
Notes to the Basic Financial Statements
For the Year Ended June 30, 2023
-59-
9) OTHER POST-EMPLOYMENT BENEFIT (OPEB) PLAN, (CONTINUED) A) Plan Description, (Continued)
Retiree health care coverage is segregated into two tiers as follows:

Tier 1 – Employees Hired Before August 1, 1994(1) receive one of the following:
x Miscellaneous and Safety Employees with 10 years of service with the City, with a regular service retirement, shall be eligible to receive 100% of the monthly benefit applicable towards the employee and one dependent, provided that employee plus one dependent coverage was in effect upon the date of retirement, up to Medicare age, and up to $300 per month thereafter for life.
x Employees age fifty (50) or over received up to $300 per month for life.

Tier 2 – Employees Hired on or After August 1, 1994(1) receive one of the following:
x Miscellaneous Employees with at least 15 years of continuous service with the City, and have reached the age of fifty-five (55) shall be eligible to receive 100% of the monthly benefit applicable towards the employee and one dependent, provided that employee plus one dependent coverage was in effect upon the date of retirement, up to Medicare age, and up to $300 per month thereafter for life.
x Safety Employees with 10 years of service with the City shall be eligible to receive 50% of the monthly benefit applicable towards the employee and one dependent, if employee plus one dependent coverage was in effect upon the date of retirement. The percentage increases by 5% per year to 100% at 20 years of service up to Medicare age, and up to $300 per month thereafter for life.
(1) Applies to police employees hired after January 1, 1995.

B) Employees Covered
As of the June 30, 2023 actuarial valuation, the following current and former employees were covered by the benefit terms under the Plan:

Active 53
Inactive employees or beneficiaries currently receiving benefits 43 Total 96

Page 160 of 628 ends

City of Los Alamitos
Notes to the Basic Financial Statements
For the Year Ended June 30, 2023
-60-
9) OTHER POST-EMPLOYMENT BENEFIT (OPEB) PLAN, (CONTINUED) C) Contributions
The contribution requirements of plan members and the City are established and may be amended by the City Council, and/or the employee associations The City is currently funding this OPEB obligation based on a pay-as-you-go basis. For the measurement date ended June 30, 2023, the City made no contributions to the plan, which would be recognized as a reduction of the total OPEB liability. The total OPEB liability is typically liquidated through the General Fund.

D) Actuarial Methods and Assumptions
The City’s total OPEB liability was measured as of June 30, 2023 and was determined by an actuarial valuation dated June 30, 2023, based on the following actuarial methods and assumptions:

Actuarial Cost Method Entry Age Normal
Actuarial Assumptions:

Discount Rate 3.86%
Inflation 2.30%
Salary Increases 2.80% per year
Investment Rate of Return N/A; OPEB plan is unfunded
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
E) Discount Rate
The discount rate used to measure the total OPEB liability was 3.86 percent. The discount rate is based on the Bond Buyer 20 Bond Index. The City does not participate in a trust fiduciary fund.

Page 161 of 628 ends

City of Los Alamitos
Notes to the Basic Financial Statements
For the Year Ended June 30, 2023
-61-
9) OTHER POST-EMPLOYMENT BENEFIT (OPEB) PLAN, (CONTINUED) 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, 2022 (valuation date 6/30/22) 6,356,967 $ Changes recognized over the measurement period:

Service cost 309,238
Interest 228,224
Changes of assumptions (423,509)
Actual and expected experience difference (394,896)
Benefit payments (442,236)
Net Changes (723,179)
Balance at June 30, 2023 (measurement date 6/30/23) 5,633,788 $ 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, 2023:

Current
1% Decrease Discount Rate 1% Increase
(2.86%) (3.86%) (4.86%)
$ 5,633,788 6,242,980 $ 5,121,259 $
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, 2023:

Current Healthcare
1% Decrease Cost Trend Rates 1% Increase
$ 5,633,788 5,250,557 $ 6,174,836 $

Page 162 of 628 ends

City of Los Alamitos
Notes to the Basic Financial Statements
For the Year Ended June 30, 2023
-62-
9) OTHER POST-EMPLOYMENT BENEFIT (OPEB) PLAN, (CONTINUED) I) OPEB Expense and Deferred Outflows/Inflows of Resources Related to OPEB For the fiscal year ended June 30, 2023, the City recognized OPEB expense of $608,563. At June 30, 2023, the City reported deferred outflows of resources and deferred inflows of resources related to OPEB from the following sources:

Deferred Outflows Deferred Inflows
of Resources of Resources
Change in assumptions 1,454,740 $ 1,120,220 $
Difference between expected and
actual experience 421,855 875,140
Total 1,876,595 $ 1,995,360 $
Amounts reported as deferred inflows of resources related to OPEB will be recognized as OPEB expense as follows:

Year Ending
June 30, Amount
2024 71,101 $
2025 71,101
2026 71,101
2027 41,911
2028 (161,252)
Thereafter (212,727)
Total (118,765) $

Page 163 of 628 ends

City of Los Alamitos
Notes to the Basic Financial Statements
For the Year Ended June 30, 2023
-63-
10) 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.

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 or 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 2022-2023, the City of Los Alamitos paid $757,481 to the Authority. Financial information for the Authority may be obtained from the City of Cypress.

Page 164 of 628 ends

City of Los Alamitos
Notes to the Basic Financial Statements
For the Year Ended June 30, 2023
-64-
10) JOINT VENTURES, (CONTINUED)
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. 11) 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.

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 $1,623,789 reported at June 30, 2023, 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.

Page 165 of 628 ends

City of Los Alamitos
Notes to the Basic Financial Statements
For the Year Ended June 30, 2023
-65-
11) SELF-INSURANCE PROGRAM, (CONTINUED)
Changes in the reported liability for the last two fiscal years are as follows:

Due Within Long
One-Year Term
Workers' General
Compensation Liability Total
Liability balance as of June 30, 2021 61,982 $ 88,681 $ 150,663 $ Claims and changes in estimates during
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 Claims and changes in estimates during
the fiscal year ended June 30, 2023 1,416,202 - 1,416,202 Claims payments during the fiscal year
ended June 30, 2023 (15,386) - (15,386)
Liability Balance as of June 30, 2023 1,472,691 $ 151,098 $ 1,623,789 $ 12) 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.

Page 166 of 628 ends

City of Los Alamitos
Notes to the Basic Financial Statements
For the Year Ended June 30, 2023
-66-
13) CLASSIFICATION OF FUND BALANCES
At June 30, 2023, fund balances are classified in the governmental funds as follows:

Nonmajor
General Governmental
Fund Funds Total
Nonspendable
Prepaid costs 35,519 $ - $ 35,519 $
Due from employees 162 - 162
Total Nonspendable 35,681 - 35,681
Restricted
Transportation - 566,948 566,948
Cable television - 61,257 61,257
Public safety - 408,087 408,087
Air quality - 166,956 166,956
Parks - 746,451 746,451
Total Restricted - 1,949,699 1,949,699
Committed
Capital projects 1,582,719 134,632 1,717,351
Total Committed 1,582,719 134,632 1,717,351
Assigned
Other post-employment benefits 500,000 - 500,000
PERS reserves 3,400,000 - 3,400,000
Capital projects - 338,682 338,682
Total Assigned 3,900,000 338,682 4,238,682
Unassigned 14,554,960 (114,182) 14,440,778
Totals 20,073,360 $ 2,308,831 $ 22,382,191 $

Page 167 of 628 ends

City of Los Alamitos
Notes to the Basic Financial Statements
For the Year Ended June 30, 2023
-67-
14) RESTATEMENT OF BEGINNING FUND BALANCE
General Air
Fund Quality Total
Fund balance at July 1, 2022,
as originally reported 16,773,021 $ 123,361 $ 16,896,382 $ Adjustment for disallowed
AQMD expense (25,001) 25,001 -
Fund Balance at July 1, 2022,
as restated 16,748,020 $ 148,362 $ 16,896,382 $
Governmental Funds

Page 168 of 628 ends

REQUIRED SUPPLEMENTARY

INFORMATION (UNAUDITED)

Page 169 of 628 ends

This page intentionally left blank.

Page 170 of 628 ends

City of Los Alamitos
Required Supplementary Information
Budgetary Comparison Schedule – General Fund
For the Year Ended June 30, 2023
-68-
Budgeted Amounts Actual Variance with
Original Final Amounts Final Budget
Fund Balance, Beginning, as Restated $ 16,748,020 16,748,020 $ 16,748,020 $ - $ Revenues (Inflows):

Taxes 17,570,908 17,570,908 20,438,555 2,867,647
Licenses and permits 943,900 943,900 814,892 (129,008)
Intergovernmental 1,374,442 1,374,442 449,741 (924,701) Charges for services 733,779 733,779 881,378 147,599
Investment earnings 180,000 180,000 (184,106) (364,106) Fines and forfeitures 660,500 660,500 549,352 (111,148) Miscellaneous 68,000 68,000 513,979 445,979
Lease acquisition 198,562 198,562 198,562 -
Transfers in 970,000 970,000 370,000 (600,000)
Amount Available for Appropriations 22,700,091 22,700,091 24,032,353 1,332,262 Charges to Appropriations (Outflows):

General government:

City council 66,895 66,895 67,974 (1,079)
City manager / City clerk 1,053,023 1,053,023 1,011,172 41,851 Administrative services 835,327 835,327 808,620 26,707
City attorney 196,000 196,000 311,094 (115,094)
Non-departmental 2,935,800 2,887,800 834,040 2,053,760
Public safety 8,006,050 8,006,050 7,698,807 307,243
Community development 2,019,477 2,019,477 1,902,518 116,959 Recreation and community services 2,104,743 2,104,743 2,485,133 (380,390) Public works 2,613,129 2,613,129 2,851,433 (238,304)
Capital outlay 211,443 211,443 1,562,722 (1,351,279)
Debt service:

Principal 8,930 8,930 8,930 -
Interest and fiscal charges 39,070 39,070 39,070 -
Transfers out 1,125,500 1,125,500 1,125,500 -
Total Charges to Appropriations 21,215,387 21,167,387 20,707,013 460,374 Fund Balance, Ending 18,232,724 $ 18,280,724 $ 20,073,360 $ 1,792,636 $

Page 171 of 628 ends

City of Los Alamitos
Required Supplementary Information, (Continued)
Notes to the Budgetary Comparison Schedule
For the Year Ended June 30, 2023
-69-
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 Fund, Special Revenue Funds, Debt Service Fund, and Capital Projects Funds, with the exception of the Capital Outlay Capital Projects 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, 2023, based on calculations by City management, proceeds of taxes did not exceed appropriations.

Page 172 of 628 ends

Los Alamitos City CouncilJune 24, 2024

Los Alamitos City Council
June 24, 2024