Agenda — Marina City Council, May 16, 2023 (part 1 of 3)

AGENDA

Tuesday, May 16, 2023 5:00 P.M. Closed Session
6:30 P.M. Open Session

REGULAR MEETING

CITY COUNCIL, AIRPORT COMMISSION,

MARINA ABRAMS B NON-PROFIT CORPORATION, PRESTON PARK

SUSTAINABLE COMMUNITY NON-PROFIT CORPORATION, SUCCESSOR

AGENCY OF THE FORMER MARINA REDEVELOPMENT AGENCY AND MARINA

GROUNDWATER SUSTAINABILITY AGENCY

THIS MEETING WILL BE HELD IN PERSON AND VIRTUALLY (HYBRID).

Council Chambers
211 Hillcrest Avenue
Marina, California

AND

Zoom Meeting URL: https://zoom.us/j/730251556
Zoom Meeting Telephone Only Participation: 1-669-900-9128 - Webinar ID: 730 251 556

PARTICIPATION
You may participate in the City Council meeting in person or in real-time by calling Zoom Meeting via the weblink and phone number provided at the top of this agenda. Instructions on how to access, view and participate in remote meetings are provided by visiting the City’s home page at https://cityofmarina.org/. Attendees can make oral comments during the meeting by using the “Raise Your Hand” feature in the webinar or by pressing *9 on your telephone keypad if joining by phone only.

The most effective method of communication with the City Council is by sending an emai l to [email protected] Comments will be reviewed and distributed before the meeting if received by 5:00 p.m. on the day of the meeting. All comments received will become part of the record.

Council will have the option to modify their action on items based on comments received.

AGENDA MATERIALS
Agenda materials, staff reports and background information related to regular agenda items are available on the City of Marina’s website www.cityofmarina.org. Materials related to an item on this agenda submitted to the Council after distribution of the agenda packet will be made available on the City of Marina website www.cityofmarina.org subject to City staff’s ability to post the documents before the meeting.

VISION STATEMENT
Marina will grow and mature from a small town bedroom community to a small city which is diversified, vibrant and through positive relationships w ith regional agencies, self -sufficient. The City will develop in a way that insulates it from the negative impacts of urban sprawl to become a desirable residential and business community in a natural setting. (Resolution No. 2006-112 - May 2, 2006)

AMENDED
Agenda for City Council Meeting of Tuesday, May 16, 2023 Page 2

VISION STATEMENT
Marina will grow and mature from a small town bedroom community to a small city which is diversified, vibrant and through positive relationships with regional agencies, self-sufficient. The City will develop in a way that insulates it f rom the negative impacts of urban sprawl to become a desirable residen tial and business community in a natural setting. (Resolution No. 2006-112 - May 2, 2006)

MISSION STATEMENT
The City Council will provide the lead ership in protecting Marina’s natural setting while developing the City in a way that provides a balance of housing, jobs and business opportunities that will result in a community characterized by a desirable quality of life, including recreation and cult ural opportunities, a safe environment and a n economic viability that supports a high level of municipal ser vices and infrastructure. (Resolution No. 2006-112 - May 2, 2006)

LAND ACKNOWLEDGEMENT
The City recognizes that it was founded and is built upon t he traditional homelands and villages first inhabited by the Indigenous Peoples of this region - the Esselen and their ancestors and allies - and honors these members of the community, both past and present.

1. CALL TO ORDER

Liesbeth Visscher, Brian McCarthy, Kathy Biala , Mayor Pro -Tem/Vice Chair Cristina Medina Dirksen, Mayor/Chair Bruce C. Delgado

3. PUBLIC COMMENT ON CLOSED SESSION:

4. CLOSED SESSION:
b. Real Property Negotiation (Govt. Code Section 54956.8) i. Property: Los Animas Concrete, 499 9th Street, Marina, CA Negotiating Party: Paul J. Bruno
Negotiator(s): City Manager
Terms: Price and Terms
6:30 PM - RECONVENE OPEN SESSION AND REPORT ON A NY ACTIONS TAKEN IN

CLOSED SESSION

5. MOMENT OF SILENCE & PLEDGE OF ALLEGIANCE (Please stand)

6. SPECIAL PRESENTATIONS:
a. Public Works Week Proclamation
b. Introduction of New Employees
i. Alma Gonzalez, Accounting Services Manager, Finance
ii. Cyrah Caburian, Executive Assistant, Administration iii. Jessica Edwards, Senior Building Inspector, Community Development iv. Melissa Orduno, Administrative Assistant II, Airport v. Ryan Evans, Mechanic, Public Works
vi. R.J. Collier, Maintenance Worker I

Agenda for City Council Meeting of Tuesday, May 16, 2023 Page 3

vii. Zachary Evans, Intern, Community Development-Planning viii. Jalyiah Booker, Recreation Instructor
ix. Evelia Kohlman, Recreation Instructor

7. COUNCIL AND STAFF ANNOUNCEMENTS:

9. CONSENT AGENDA FOR THE SUCCESSOR AGENCY TO THE FORMER MARINA REDEVELOPMENT AGENCY: Background information has been provided to the Successor Agency of the former Redevelopment Agency on all matters listed under the Consent Agend a, and these items are c onsidered to be routine and non -controversial. All items un der the Consent Agenda are normally approved by one motio n. Prior to such a motion being made, any member of the public or City Council may ask a question or make a comment about an agenda item and staff may provide a response. If discussion or a lengthy explanation is required, the Council may remove an item from the Consent Age nda for individual consideration. If an i tem is pulled for discussion, it will be placed at the end of Other Action Items Successor Agency to the former Marina Redevelopment Agency.

10. CONSENT AGENDA: These items are considered to be rout ine and non-controversial.

All items under the Consent Agenda may be approved by one motion. Prior to such a motion being made, any member of City Council may ask a question or make a comment about an agenda item and staff may provide a response. If disc ussion or a lengthy explanation is required, Council may remove the item from the Consent Agenda and it will be placed at the end of Other Action Items.
a. ACCOUNTS PAYABLE: (Not a Project under CEQA per Article 20, Section 15378) (1) Accounts Payable Check Numbers 102328-102414, totaling $448,803.51. b. MINUTES: (Not a Project under CEQA per Article 20, Section 15378) (1) May 2, 2023, Regular City Council Meeting
c. CLAIMS AGAINST THE CITY: None
d. AWARD OF BID: None
e. CALL FOR BIDS: None
f. ADOPTION OF RESOLUTIONS:
(1) Adopting Resolution No. 2023 -, approving the reclassification of an Accounting Technician position to Financial Analyst.
(2) Adopting Resolution No. 2023-, amending the City’s Conflict of Interest Code.
g. APPROVAL OF AGREEMENTS: None
h. ACCEPTANCE OF PUBLIC IMPROVEMENTS:

Agenda for City Council Meeting of Tuesday, May 16, 2023 Page 4

(1) Adopting Resolution No. 2023-, accepting the completion of the Airport Building 533 Exterior Improvement Project.
i. MAPS: None
j. REPORTS: (RECEIVE AND FILE):
(1) Adopting Resolution No. 2023 -, receiving and filing the City’s Annual Comprehensive Financial Report, Single Audit Report , Auditor Governance Letter (SAS 114) and Management Letter (SAS 115) for the fiscal year ending June 30, 2022
k. FUNDING & BUDGET MATTERS: None
l. APPROVE ORDINANCES (WAIVE SECOND READING): None
m. APPROVE APPOINTMENTS: None

11. PUBLIC HEARINGS: In the Council’s discretion, the applicant/proponent of an item may be given up to te n (10) minutes to speak. All other per sons may be given up to thr ee (3) minutes to speak on the matter.
a. City Cou ncil o pen a public hearing and consider adopting Resolution No, 2023, Confirming diagram, assessment and ordering levy of $180.78 for FY 2023-24 assessment for Cypress Cove II Landscape Maintenance Assessment District; and authorize City Clerk to file a certified copy of the diagram and assessment with the Monterey County Audi tor-Controller prior to August 1, 2023.
b. City Council o pen a public hearing and consid er adopting Resolution N o, 2023, Confirming diagram, assessment and orderi ng levy of $182.42 for FY 2023-24 assessment fo r Seabreeze Landscape Maintenance As sessment District; and authorize the City Clerk to file a certified copy o f the diagram and assessment with the Monterey County Auditor-Controller prior to August 1, 2023.
c. City Council o pen a public hearing and c onsider adopting Resolution No, 2023, Confirming diagram, a ssessment and orde ring levy of $77.14 for FY 2023-24 assessment for Monterey Ba y Estates Lighting & Landscape Maintenance A ssessment District; and authorize the City Clerk to file a certified co py of the diagram and ass essment with the Monterey County Auditor-Controller prior to August 1, 2023.
d. City Council open a public hearing, take any testimony from the public , and consider approving first reading of Ordinance No. 2023 -, revisions to Marina Municipal Code Chapter 13.22 Marina Municipal Airport to amend provisions related to the Airport Rules and Regulations and Minimum Standards. Public Hearing continued to June 20, 2023

12. OTHER ACTIONS ITEMS OF THE SUCCESSOR AGENCY TO THE FORMER MARINA REDEVELOPMENT AGENCY: Action listed for each Agenda item is that which is requested by staff. The Successor Agency may, at it s discretion, take action on any items. Members of the public may be given up to three (3) minutes to speak.

Agenda for City Council Meeting of Tuesday, May 16, 2023 Page 5

13. OTHER ACTION ITEMS: Action listed for each Agenda item is that which is requested by staff. The City Co uncil may, at its d iscretion, take action on any items. Members of the public may be given up to three (3) minutes to speak.

Note: No addition al major projects or programs sh ould be underta ken without review of the impacts on existing priorities (Resolution No. 2006-79 – April 4, 2006). a. Adopting Resolution No. 2023 -, approving a fund transfer and appropriation of $40,000 from each of the Impac t Fee accou nts to the Public Facilities Impact Fee Study Update.
b. Adopting Resolution No. 2023-, approving an agreement between the City of Marina and the Transportation Agency of Monterey County (TAMC) for the 2023 Regional Surface Transportation Program (RSTP) allocation of funding; and approving t he RSTP competit ive funding grant applica tion for the Reservation Road & Del Monte Boulevard O perational & Safety Improvements Project.
c. Adopt Resolution No. 2023 -, amending the rate adjustment calculation of the franchise agreement with Green Waste Recovery utilizing a sector specific uniform percentage adjustment and approving maximum rates to be charged by Green Waste Recovery effective July 1, 2023, for collection of franchise d solid waste, recycling, and organics.
d. Adopting Resolution No. 2023 -, establishing a Capital Investment Incentive Program (CIIP) for a potential future Community Services Agreement between the City of Marina and Joby Aviation.
e. Adopting Resolution Nol. 202 3-, receive presentation to consider establishing a Sister City Program Policy; and approving Memorandum of Understandings for Sister City Agreements between City of Marina and Izunokuni, Japan; and Namwon, South Korea

14. COUNCIL & STAFF INFORMATIONAL REPORTS:
a. Monterey County Mayor’s Association [Mayor Bruce Delgado] b. Council repor ts on meetings and conferences attended (Gov’t Code Section 53232).

15. ADJOURNMENT:

CERTIFICATION

I, Anita Sharp, Deputy City Clerk, of the City of Marina, do her eby certify that a copy of the foregoing AMENDED agenda was posted at City Hall and Council Cha mbers Bulletin Board at 211 Hillcrest Avenue , Monterey County Library Marina Branch at 190 Seaside Circle , City Bulletin Board at the corner of Reservatio n Road and Del Monte Boulevard o n or before 6:30 p.m., Friday, May 12, 2023.

___________________________________

ANITA SHARP, DEPUTY CITY CLERK
Agenda for City Council Meeting of Tuesday, May 16, 2023 Page 6

City Counci l, Ai rport Commission and Redevelopment Agency mee tings are re corded on ta pe and available for public review and listening at the O ffice of the City Clerk and kept fo r a period of 90 days after the formal approval of MINUTES.

City Council meetings may be viewed live on the meeting night and at 12:30 p.m. and 3:00 p.m. on Cable Channel 25 on the Sund ay follo wing the R egular City Counci l meeting date. In ad dition, Counc il meetings can be viewed at 6:30 p.m. every Monday, Tuesday and Wednesday. Fo r more info rmation about viewing the Council Meetings on Channel 25, you may contact Access Monterey Peninsula directly at 831-333-1267.

Agenda items and staff reports are public record and are available for public review on the City's website (www.ciytofmarina.org), and at the Office of the City Clerk at 211 Hillcrest Avenue, Marina between the hours of 8:00 a.m. 5:00 p.m., on the Monday preceding the meeting.

Supplemental materials received after the cl ose of the f inal agenda and through noon on t he day o f the scheduled meeting will b e avai lable for publ ic review at the Cit y Clerk’s Office during re gular office hours and in a ‘Supplemental Binder’ at the meeting.

ALL MEETINGS ARE OPEN TO THE PUBLIC. THE CITY OF MARINA DOES NOT DISCRIMINATE AGAINST PERSONS WITH DISABILITIES. Council Chambers are wheelchair accessible. Meetings are broadcast on cable channel 25 and recordings of meetings can be provided upon request. To request assistive listening device s, sign lang uage int erpreters, readers, la rge print a gendas or o ther accommodations, plea se call (831) 884-1278 or e -mail: [email protected]. Requests mu st be made at least 48 hours in advance of the meeting.

U p c o m i n g 20 2 3 M ee ti n g s o f t h e C i t y C o u n c i l, Ai r p o r t C om mi s s i o n , M a r i n a A b r a m s B N o n - P r o f i t C o r po r a t i on , P r e s t on P ar k S u s t a i na b l e C o m m u n i t y N o n p r o f i t C o r p o r a t i o n , S u c c e s s o r A g e n c y o f t h e Fo r m e r R e d e v e lo p me n t A g e n c y a n d M a r i n a G r o u n d w a t e r S u s t a i n a b i l i t y A g e n c y Re g u l a r M eet in gs : 5: 0 0 p . m . C l o s e d S e s si on; 6 : 30 p .m . R e g u l a r O p e n S e s s i o ns

Tuesday, June 6, 2023
Tuesday, June 20, 2023

*Wednesday, July 5, 2023
Tuesday, July 18, 2023

**Wednesday, August 2, 2023
Tuesday, August 15, 2023

Tuesday, October 3, 2023
Tuesday, October 17, 2023

Tuesday, November 7, 2023
Tuesday, November 21, 2023

Tuesday, December 5, 2023
Tuesday, December 19, 2023
*Wednesday, September 6, 2023
Tuesday, September 19, 2023

* Regular Meeting rescheduled due to Monday Holiday
** Regular Meeting rescheduled due to National Night Out

Agenda for City Council Meeting of Tuesday, May 16, 2023 Page 7

CI TY H ALL 2023 HO L I D A Y S
(City Hall Closed)

Memorial Day ------------------------------------------------------------------------- Monday, May 27, 2023 Independence Day (City Offices Closed) ------------------------------------------ Tuesday, July 4, 2023 Labor Day ----------------------------------------------------------------------- Monday, September 4, 2023 Veterans Day (City Offices Closed) ------------------------------------------ Friday, November 10, 2023 Thanksgiving Day ----------------------------------------------------------- Thursday, November 23, 2023 Thanksgiving Break ------------------------------------------------------------- Friday, November 24, 2023 Winter Break -------------------------------- Monday, December 25, 2023-Friday, December 29, 2023 __ _____ __ _ _____ _ ____ __
2023 COMMISSION DATES

U p c o m i n g 20 2 3 Me e t i n g s of De s i g n R e v i e w B o a r d 3rd Wednesday of every month. Meetings are held at the Council Chambers at 6:30 P.M. ** = Change in location due to conflict with Council meeting

May 18, 2023 July 20, 2023 October 19, 2023
June 15, 2023 August 17, 2023 November 16, 2023
September 21, 2023 December 21, 2023

Up c om i n g 202 3 Me e t i n g s of P l a n n i n g C o m m i s s i o n 2nd and 4th Thursday of every month. Meetings are held at the Council Chambers at 6:30 P.M.

May 25, 2023 August 10, 2023 October 12, 2023
June 8, 2023 August 24, 2023 October 26, 2023
June 22, 2023 September 14, 2023 November 9, 2023
July13, 2023 September 28, 2023 November 23, 2023 (Cancelled) July 27, 2023 December 14, 2023

U pc o m i n g 2 02 3 M e e t i n g s of P u b l i c W o r k s C o m m i s s i o n 3rd Thursday of every month. Meetings are held at the Council Chambers at 6:30 P.M.

May 18, 2023 July 20, 2023 October 19, 2023
June 15, 2023 August 17, 2023 November 16, 2023
September 21, 2023 December 21, 2023

Up c o m i ng 202 3 Mee t i n g s o f R ec r e a t i o n & Cu l t u r a l Se r v i c es C o m mi ss i on
1st Wednesday of every quarter month. Meetings are held at the Council Chambers at 6:30 P.M.

September 1, 2023 December 1, 2023

U pc o m i n g 202 3 M e e t i n g s o f M a r i n a T r e e C o m m i t t e e 2nd Wednesday of every quarter month as needed. Meetings are held at the Council Chambers at 6:30 P.M.

July 13, 2023 October 12, 2023

Agenda Item: 6a
Vendor Invoice No. Invoice Description Status Held Reason Invoice Date Due Date G/L Date Received Date Payment Date Invoice Amount Fund 100 - General Fund
Department 110 - City Council
Division 000 - Non-Div
Sub-Division 00 - Non-Subdiv
Account 6500.700 - Training & Travel Training & Travel
11631 - Medina Dirksen, Cristina - Refund
only
04-01-23 WELL Conference -
Reimbursement
Paid by Check
# 102348
04/01/2023 05/03/2023 05/03/2023 05/05/2023 581.94
Account 6500.700 - Training & Travel Training & Travel Totals Invoice Transactions 1 $581.94 Sub-Division 00 - Non-Subdiv Totals Invoice Transactions 1 $581.94 Division 000 - Non-Div Totals Invoice Transactions 1 $581.94 Department 110 - City Council Totals Invoice Transactions 1 $581.94 Department 120 - City Mgr/HR/Risk
Division 000 - Non-Div
Sub-Division 00 - Non-Subdiv
Account 6300.305 - Prof Svc HR - Citywide Recruit/Background 10872 - Pinnacle Healthcare 434250 Pinnacle Healthcare - Pre Emp Px
Paid by Check
# 102352
04/21/2023 05/03/2023 05/03/2023 05/05/2023 20.00
Account 6300.305 - Prof Svc HR - Citywide Recruit/Background Totals Invoice Transactions 1 $20.00 Account 6300.570 - Prof Svc Other
10508 - Regional Government Services 14443 Professional Services - HR Department -
December 2022
Paid by EFT #
3238
12/31/2022 04/27/2023 04/27/2023 05/05/2023 2,472.00
Account 6300.570 - Prof Svc Other Totals Invoice Transactions 1 $2,472.00 Account 6400.350 - Material & Suppl IT-Computer & Hardware (non-cap) 10897 - TechRx Technology Services 10891 Computer - Admin Executive Assistant -
Cyrah Cambrian
Paid by EFT #
3239
04/30/2023 05/01/2023 05/01/2023 05/05/2023 1,620.63
Account 6400.350 - Material & Suppl IT-Computer & Hardware (non-cap) Totals Invoice Transactions 1 $1,620.63 Account 6400.565 - Material & Suppl Office Supplies
10732 - Office Depot-General Account 307660315001 Office Depot Paid by Check # 102350
04/13/2023 05/03/2023 05/03/2023 05/05/2023 218.94
10732 - Office Depot-General Account 307660316001 Office Depot Paid by Check # 102350
04/13/2023 05/03/2023 05/03/2023 05/05/2023 114.20
Account 6400.565 - Material & Suppl Office Supplies Totals Invoice Transactions 2 $333.14 Sub-Division 00 - Non-Subdiv Totals Invoice Transactions 5 $4,445.77 Division 000 - Non-Div Totals Invoice Transactions 5 $4,445.77 Department 120 - City Mgr/HR/Risk Totals Invoice Transactions 5 $4,445.77 Department 125 - I. T.

Division 000 - Non-Div
Sub-Division 00 - Non-Subdiv
Account 6300.330 - Prof Svc IT - Information Tech Svc
10897 - TechRx Technology Services 10930 IT Support - April 2023 Paid by EFT # 3239
05/01/2023 05/01/2023 05/01/2023 05/05/2023 10,200.00
Account 6300.330 - Prof Svc IT - Information Tech Svc Totals Invoice Transactions 1 $10,200.00 Run by Accounts Payable on 05/04/2023 11:59:36 AM Page 1 of 15 Accounts Payable by G/L Distribution Report
Payment Date Range 05/05/23 - 05/05/23
Agenda Item: 10a
1 Vendor Invoice No. Invoice Description Status Held Reason Invoice Date Due Date G/L Date Received Date Payment Date Invoice Amount Fund 100 - General Fund
Department 125 - I. T.

Division 000 - Non-Div
Sub-Division 00 - Non-Subdiv
Account 6360.341 - Maint & Repairs IT - Computer Maint & Upgrade 10897 - TechRx Technology Services 10898 Dell Warranty - Dell SC 2020 Upgrades and
Extensions
Paid by EFT #
3239
04/01/2023 04/26/2023 04/26/2023 05/05/2023 1,989.50
Account 6360.341 - Maint & Repairs IT - Computer Maint & Upgrade Totals Invoice Transactions 1 $1,989.50 Account 6360.342 - Maint & Repairs IT - System Annual Maint 10897 - TechRx Technology Services 10914 Ninite Monthly Subscription - May
2023
Paid by EFT #
3239
05/01/2023 05/01/2023 05/01/2023 05/05/2023 112.50
10897 - TechRx Technology Services 10915 Veeam Virtual Backup Monthly Subscription -
May 2023
Paid by EFT #
3239
05/01/2023 05/01/2023 05/01/2023 05/05/2023 380.00
10897 - TechRx Technology Services 10772 Amazon Glacier Terabyte Storage -
Mar-May 2023
Paid by EFT #
3239
04/01/2023 05/01/2023 05/01/2023 05/05/2023 1,020.00
10897 - TechRx Technology Services 10899 Dell Warranty - Power Edge R740 - 2-Year Pro
Support
Paid by EFT #
3239
04/01/2023 04/26/2023 04/26/2023 05/05/2023 5,060.52
Account 6360.342 - Maint & Repairs IT - System Annual Maint Totals Invoice Transactions 4 $6,573.02 Account 6360.345 - Maint & Repairs Citywide Microsoft Ofc Upgrade 10897 - TechRx Technology Services 10900 Citywide MS Office 365 - May 2023
Paid by EFT #
3239
05/01/2023 05/01/2023 05/01/2023 05/05/2023 1,807.60
Account 6360.345 - Maint & Repairs Citywide Microsoft Ofc Upgrade Totals Invoice Transactions 1 $1,807.60 Sub-Division 00 - Non-Subdiv Totals Invoice Transactions 7 $20,570.12 Division 000 - Non-Div Totals Invoice Transactions 7 $20,570.12 Department 125 - I. T. Totals Invoice Transactions 7 $20,570.12 Department 150 - City Attorney
Division 000 - Non-Div
Sub-Division 00 - Non-Subdiv
Account 6300.450 - Prof Svc Legal - City Attorney Other Svc 11704 - Wellington & Rathie - Robert R
Wellington Jr.
26313 General Matters -
November 2022
Paid by Check
# 102357
04/24/2023 04/27/2023 04/27/2023 05/05/2023 200.00
11704 - Wellington & Rathie - Robert R
Wellington Jr.
26312 Cal Am Matters -
November 2022
Paid by Check
# 102357
04/24/2023 04/27/2023 04/27/2023 05/05/2023 1,080.00
11704 - Wellington & Rathie - Robert R
Wellington Jr.
26314 Land Use & Operations
- November 2022
Paid by Check
# 102357
04/24/2023 04/27/2023 04/27/2023 05/05/2023 660.00
Run by Accounts Payable on 05/04/2023 11:59:36 AM Page 2 of 15 Accounts Payable by G/L Distribution Report
Payment Date Range 05/05/23 - 05/05/23
2 Vendor Invoice No. Invoice Description Status Held Reason Invoice Date Due Date G/L Date Received Date Payment Date Invoice Amount Fund 100 - General Fund
Department 150 - City Attorney
Division 000 - Non-Div
Sub-Division 00 - Non-Subdiv
Account 6300.450 - Prof Svc Legal - City Attorney Other Svc 11704 - Wellington & Rathie - Robert R
Wellington Jr.
26315 Public Records
Requests - November
2022
Paid by Check
# 102357
04/24/2023 04/27/2023 04/27/2023 05/05/2023 1,340.00
Account 6300.450 - Prof Svc Legal - City Attorney Other Svc Totals Invoice Transactions 4 $3,280.00 Sub-Division 00 - Non-Subdiv Totals Invoice Transactions 4 $3,280.00 Division 000 - Non-Div Totals Invoice Transactions 4 $3,280.00 Department 150 - City Attorney Totals Invoice Transactions 4 $3,280.00 Department 190 - Citywide Non-Dept
Division 000 - Non-Div
Sub-Division 00 - Non-Subdiv
Account 6150.200 - Medical Dental
10737 - Premier Access Insurance-Premium
Payment
05-01-23. Dental Claim (05/2023) Paid by Check
# 102360
05/01/2023 05/01/2023 05/01/2023 05/05/2023 (3,090.34)
Account 6150.200 - Medical Dental Totals Invoice Transactions 1 ($3,090.34) Account 6150.500 - Medical Vision
10607 - Vision Service Plan 05-01-23. VSP Adjustment
(05/2023)
Paid by Check
# 102361
05/01/2023 05/01/2023 05/01/2023 05/05/2023 181.74
Account 6150.500 - Medical Vision Totals Invoice Transactions 1 $181.74 Account 6300.235 - Prof Svc Cannabis Site Visit / Tax Audit 10274 - Hinderliter, de Llamas & Associates
( HDL )
SIN026969 Cannabis Management
- Pre-license Site Visit -
Element 7
Paid by EFT #
3235
03/31/2023 04/26/2023 04/26/2023 05/05/2023 2,000.00
10274 - Hinderliter, de Llamas & Associates
( HDL )
SIN026970 Cannabis Management
- Compliance
Inspection - Element 7
Paid by EFT #
3235
03/31/2023 04/26/2023 04/26/2023 05/05/2023 2,000.00
Account 6300.235 - Prof Svc Cannabis Site Visit / Tax Audit Totals Invoice Transactions 2 $4,000.00 Account 6300.570 - Prof Svc Other
10588 - United Site Services INV-01620089 Windy Hill Park Paid by Check # 102354
04/20/2023 04/20/2023 04/20/2023 05/05/2023 260.35
Account 6300.570 - Prof Svc Other Totals Invoice Transactions 1 $260.35 Account 6360.570 - Maint & Repairs Other Svc Agr
10129 - Cintas Corporation 4153984244 Mat Service City Hall Paid by Check # 102335
04/28/2023 05/10/2023 05/05/2023 05/05/2023 43.72
Account 6360.570 - Maint & Repairs Other Svc Agr Totals Invoice Transactions 1 $43.72 Run by Accounts Payable on 05/04/2023 11:59:36 AM Page 3 of 15 Accounts Payable by G/L Distribution Report
Payment Date Range 05/05/23 - 05/05/23
3 Vendor Invoice No. Invoice Description Status Held Reason Invoice Date Due Date G/L Date Received Date Payment Date Invoice Amount Fund 100 - General Fund
Department 190 - Citywide Non-Dept
Division 000 - Non-Div
Sub-Division 00 - Non-Subdiv
Account 6380.150 - Utilities Comm Phone System
10758 - AT & T CALNET3 19798339 CALNET3-9391023436
(239-461-6578)
Paid by Check
# 102331
05/01/2023 05/01/2023 05/01/2023 05/05/2023 63.82
10758 - AT & T CALNET3 19854104 CALNET3-9391023437
(384-0425)
Paid by Check
# 102331
05/01/2023 05/01/2023 05/01/2023 05/05/2023 51.12
10758 - AT & T CALNET3 19854107 CALNET3-9391023440
(384-0860)
Paid by Check
# 102331
05/01/2023 05/01/2023 05/01/2023 05/05/2023 25.45
10758 - AT & T CALNET3 19854108 CALNET3-9391023441
(384-0888)
Paid by Check
# 102331
05/01/2023 05/01/2023 05/01/2023 05/05/2023 25.44
10758 - AT & T CALNET3 19854132 CALNET3-9391023463
(384-7854)
Paid by Check
# 102331
05/01/2023 05/01/2023 05/01/2023 05/05/2023 25.44
10758 - AT & T CALNET3 19854135 CALNET3-9391023466
(384-8477)
Paid by Check
# 102331
05/01/2023 05/01/2023 05/01/2023 05/05/2023 49.34
10758 - AT & T CALNET3 19854137 CALNET3-9391023468
(384-9148)
Paid by Check
# 102331
05/01/2023 05/01/2023 05/01/2023 05/05/2023 25.44
10758 - AT & T CALNET3 19852093 CALNET3-9391023471
(582-0100)
Paid by Check
# 102331
05/01/2023 05/01/2023 05/01/2023 05/05/2023 53.37
10758 - AT & T CALNET3 19852099 CALNET3-9391023477
(582-9803)
Paid by Check
# 102331
05/01/2023 05/01/2023 05/01/2023 05/05/2023 25.45
10758 - AT & T CALNET3 19807471 CALNET3-9391023482
(884-0985)
Paid by Check
# 102331
05/01/2023 05/01/2023 05/01/2023 05/05/2023 25.60
10758 - AT & T CALNET3 19807473 CALNET3-9391023485
(884-2573)
Paid by Check
# 102331
05/01/2023 05/01/2023 05/01/2023 05/05/2023 27.75
10758 - AT & T CALNET3 19807478 CALNET3-9391023490
(884-9568)
Paid by Check
# 102331
05/01/2023 05/01/2023 05/01/2023 05/05/2023 48.11
10758 - AT & T CALNET3 19807479 CALNET3-9391023491
(884-9654)
Paid by Check
# 102331
05/01/2023 05/01/2023 05/01/2023 05/05/2023 86.60
Account 6380.150 - Utilities Comm Phone System Totals Invoice Transactions 13 $532.93 Account 6400.350 - Material & Suppl IT-Computer & Hardware (non-cap) 10897 - TechRx Technology Services 10894 Desktop Computer for Council Chambers
Audio-Visual Room
Paid by EFT #
3239
04/30/2023 04/26/2023 04/26/2023 05/05/2023 2,361.13
Account 6400.350 - Material & Suppl IT-Computer & Hardware (non-cap) Totals Invoice Transactions 1 $2,361.13 Sub-Division 00 - Non-Subdiv Totals Invoice Transactions 20 $4,289.53 Division 000 - Non-Div Totals Invoice Transactions 20 $4,289.53 Department 190 - Citywide Non-Dept Totals Invoice Transactions 20 $4,289.53 Run by Accounts Payable on 05/04/2023 11:59:36 AM Page 4 of 15 Accounts Payable by G/L Distribution Report
Payment Date Range 05/05/23 - 05/05/23
4 Vendor Invoice No. Invoice Description Status Held Reason Invoice Date Due Date G/L Date Received Date Payment Date Invoice Amount Fund 100 - General Fund
Department 210 - Police
Division 000 - Non-Div
Sub-Division 00 - Non-Subdiv
Account 6360.344 - Maint & Repairs IT - Office Equip & PC Upgrades 10897 - TechRx Technology Services 10884 Mint Mobile for Cameras at Rink
Paid by EFT #
3239
04/30/2023 05/02/2023 05/02/2023 05/05/2023 371.88
Account 6360.344 - Maint & Repairs IT - Office Equip & PC Upgrades Totals Invoice Transactions 1 $371.88 Account 6360.570 - Maint & Repairs Other Svc Agr
10493 - Pure H2O 19315 Water Cooler Service
Police & Fire 05/01/23
Paid by Check
# 102353
05/01/2023 05/03/2023 05/03/2023 05/05/2023 88.55
10800 - Lexipol INVPRA116298 Grant Writing -
Organized Retail Theft
Prevention
Paid by Check
# 102345
04/30/2023 05/01/2023 05/01/2023 05/05/2023 2,500.00
Account 6360.570 - Maint & Repairs Other Svc Agr Totals Invoice Transactions 2 $2,588.55 Account 6380.150 - Utilities Comm Phone System
10758 - AT & T CALNET3 19807502 CALNET3-9391023435
(237-267-6922)
Paid by Check
# 102331
05/01/2023 05/01/2023 05/01/2023 05/05/2023 170.73
10758 - AT & T CALNET3 19807467 CALNET3-9391023478
(883-0141)
Paid by Check
# 102331
05/01/2023 05/01/2023 05/01/2023 05/05/2023 49.66
Account 6380.150 - Utilities Comm Phone System Totals Invoice Transactions 2 $220.39 Account 6400.350 - Material & Suppl IT-Computer & Hardware (non-cap) 10897 - TechRx Technology Services 10751 Dell Latitude 7220 - Setup & Protection Plan
Paid by EFT #
3239
02/01/2023 05/02/2023 05/02/2023 05/05/2023 3,778.64
10897 - TechRx Technology Services 10759 Desktop APC UPS & Setup - Records
Paid by EFT #
3239
02/28/2023 05/02/2023 05/02/2023 05/05/2023 497.75
10897 - TechRx Technology Services 10882 REOLink Security Camera & SanDisk
Cruzer 256gb
Paid by EFT #
3239
04/30/2023 05/02/2023 05/02/2023 05/05/2023 2,092.72
10897 - TechRx Technology Services 10762 Razer Kiyo Pro & Displayport
Paid by EFT #
3239
02/28/2023 05/02/2023 05/02/2023 05/05/2023 185.73
10897 - TechRx Technology Services 10760 Two CD Burners with Enclosures - Records
Paid by EFT #
3239
02/28/2023 05/02/2023 05/02/2023 05/05/2023 240.00
10897 - TechRx Technology Services 10756 11-inch iPad Pro + Case & Setup
Paid by EFT #
3239
02/17/2023 05/02/2023 05/02/2023 05/05/2023 1,424.19
10897 - TechRx Technology Services 10878 KB-108 Havis (MDT Keyboards)
Paid by EFT #
3239
04/01/2023 05/02/2023 05/02/2023 05/05/2023 2,212.31
Account 6400.350 - Material & Suppl IT-Computer & Hardware (non-cap) Totals Invoice Transactions 7 $10,431.34 Account 6400.800 - Material & Suppl Uniform
10753 - Ace High Designs Inc. 51027 Polo Shirt Paid by Check # 102330
03/02/2023 03/02/2023 04/24/2023 05/05/2023 87.36
Account 6400.800 - Material & Suppl Uniform Totals Invoice Transactions 1 $87.36 Run by Accounts Payable on 05/04/2023 11:59:36 AM Page 5 of 15 Accounts Payable by G/L Distribution Report
Payment Date Range 05/05/23 - 05/05/23
5 Vendor Invoice No. Invoice Description Status Held Reason Invoice Date Due Date G/L Date Received Date Payment Date Invoice Amount Fund 100 - General Fund
Department 210 - Police
Division 000 - Non-Div
Sub-Division 00 - Non-Subdiv
Account 6600.455 - Other Charges Leased Parking
10253 - George T. Powell 05012023 Parking for Police & Fire
Paid by Check
# 102340
05/01/2023 05/01/2023 05/01/2023 05/05/2023 997.00
Account 6600.455 - Other Charges Leased Parking Totals Invoice Transactions 1 $997.00 Account 6600.850 - Other Charges K9 / Animal Supplies & Vet Svc 11791 - Carey Harold Lindgre Lindgren's
Canine Consultation Services
02-27-23 Monthly Maintenance
K9 Training - Feb 2023
Paid by Check
# 102346
02/27/2023 05/02/2023 05/02/2023 05/05/2023 250.00
Account 6600.850 - Other Charges K9 / Animal Supplies & Vet Svc Totals Invoice Transactions 1 $250.00 Sub-Division 00 - Non-Subdiv Totals Invoice Transactions 15 $14,946.52 Division 000 - Non-Div Totals Invoice Transactions 15 $14,946.52 Department 210 - Police Totals Invoice Transactions 15 $14,946.52 Department 250 - Fire
Division 000 - Non-Div
Sub-Division 00 - Non-Subdiv
Account 6300.570 - Prof Svc Other
10841 - Carmel Fire Protection Associates -
Art Black
123165 Plan Review Only -
Bldg Permit - Dunes
Phase 2 Bay House
Paid by Check
# 102334
04/29/2023 05/02/2023 05/02/2023 05/05/2023 200.00
10841 - Carmel Fire Protection Associates -
Art Black
123160 Plan Review and
Inspection for Brass
Tap Pub
Paid by Check
# 102334
04/26/2023 05/03/2023 05/03/2023 05/05/2023 200.00
10171 - CSG Consultants 49570 Inspections by Eric
Rodewald & Plan
Review by Jim Dias
Paid by EFT #
3234
03/10/2023 05/02/2023 05/02/2023 05/05/2023 1,282.50
Account 6300.570 - Prof Svc Other Totals Invoice Transactions 3 $1,682.50 Account 6360.566 - Maint & Repairs Other Equipment
10599 - Valley Saw & Garden Equipment 334107 Repair rescue saw Paid by Check # 102355
04/27/2023 05/01/2023 05/01/2023 05/05/2023 38.00
Account 6360.566 - Maint & Repairs Other Equipment Totals Invoice Transactions 1 $38.00 Account 6360.570 - Maint & Repairs Other Svc Agr
10493 - Pure H2O 19315 Water Cooler Service
Police & Fire 05/01/23
Paid by Check
# 102353
05/01/2023 05/03/2023 05/03/2023 05/05/2023 113.53
Account 6360.570 - Maint & Repairs Other Svc Agr Totals Invoice Transactions 1 $113.53 Account 6400.740 - Material & Suppl Special Dept Suppl
10927 - Ace Hardware - Fire Dept. 085117 Station 2 cleaning supplies
Paid by Check
# 102328
04/28/2023 05/01/2023 05/01/2023 05/05/2023 44.73
Account 6400.740 - Material & Suppl Special Dept Suppl Totals Invoice Transactions 1 $44.73 Run by Accounts Payable on 05/04/2023 11:59:36 AM Page 6 of 15 Accounts Payable by G/L Distribution Report
Payment Date Range 05/05/23 - 05/05/23
6 Vendor Invoice No. Invoice Description Status Held Reason Invoice Date Due Date G/L Date Received Date Payment Date Invoice Amount Fund 100 - General Fund
Department 250 - Fire
Division 000 - Non-Div
Sub-Division 00 - Non-Subdiv
Account 6600.455 - Other Charges Leased Parking
10253 - George T. Powell 05012023 Parking for Police & Fire
Paid by Check
# 102340
05/01/2023 05/01/2023 05/01/2023 05/05/2023 303.00
Account 6600.455 - Other Charges Leased Parking Totals Invoice Transactions 1 $303.00 Sub-Division 00 - Non-Subdiv Totals Invoice Transactions 7 $2,181.76 Division 000 - Non-Div Totals Invoice Transactions 7 $2,181.76 Department 250 - Fire Totals Invoice Transactions 7 $2,181.76 Department 310 - Public Works
Division 311 - Buildings & Grounds
Sub-Division 00 - Non-Subdiv
Account 6360.065 - Maint & Repairs Bdg NonFlagship
10728 - Ace Hardware-Public Works 085046 Light Paid by Check # 102329
04/21/2023 04/20/2023 04/20/2023 05/05/2023 24.01
10728 - Ace Hardware-Public Works 085041 Smart Straw Paid by Check # 102329
04/20/2023 04/20/2023 04/20/2023 05/05/2023 9.82
10728 - Ace Hardware-Public Works 085065 Roller Cover Paid by Check # 102329
04/24/2023 04/20/2023 04/20/2023 05/05/2023 16.38
10728 - Ace Hardware-Public Works 085032 Pipe Sealant Paid by Check # 102329
04/20/2023 04/20/2023 04/20/2023 05/05/2023 18.56
10728 - Ace Hardware-Public Works 085097 Wallplate Paid by Check # 102329
04/27/2023 04/27/2023 04/27/2023 05/05/2023 3.04
10728 - Ace Hardware-Public Works 085092 Key Paid by Check # 102329
04/26/2023 04/27/2023 04/27/2023 05/05/2023 5.22
10728 - Ace Hardware-Public Works 085070 Gutter Getter Paid by Check # 102329
04/25/2023 04/27/2023 04/27/2023 05/05/2023 6.54
10728 - Ace Hardware-Public Works 085080 Hardware Paid by Check # 102329
04/25/2023 04/27/2023 04/27/2023 05/05/2023 1.91
10080 - Branch's Janitorial 228577 Custodial Service for April 23
Paid by Check
# 102332
04/24/2023 04/20/2023 04/20/2023 05/05/2023 2,886.35
10275 - Home Depot Credit Service 4-13-23 Home Depot (6035 3225 0395 9813)
Paid by Check
# 102342
04/13/2023 04/20/2023 04/20/2023 05/05/2023 566.82
Account 6360.065 - Maint & Repairs Bdg NonFlagship Totals Invoice Transactions 10 $3,538.65 Account 6360.075 - Maint & Repairs Bdg Teen Center
10728 - Ace Hardware-Public Works 085010 Teen Center Paid by Check # 102329
04/19/2023 04/20/2023 04/20/2023 05/05/2023 112.65
Account 6360.075 - Maint & Repairs Bdg Teen Center Totals Invoice Transactions 1 $112.65 Run by Accounts Payable on 05/04/2023 11:59:36 AM Page 7 of 15 Accounts Payable by G/L Distribution Report
Payment Date Range 05/05/23 - 05/05/23
7 Vendor Invoice No. Invoice Description Status Held Reason Invoice Date Due Date G/L Date Received Date Payment Date Invoice Amount Fund 100 - General Fund
Department 310 - Public Works
Division 311 - Buildings & Grounds
Sub-Division 00 - Non-Subdiv Totals Invoice Transactions 11 $3,651.30 Division 311 - Buildings & Grounds Totals Invoice Transactions 11 $3,651.30 Division 313 - Vehicle Maint
Sub-Division 00 - Non-Subdiv
Account 6360.690 - Maint & Repairs Supplies
10292 - Interstate Battery 120127342 Batteries Paid by Check # 102343
04/05/2023 04/20/2023 04/20/2023 05/05/2023 883.49
10292 - Interstate Battery 120127343 Batteries Paid by Check # 102343
04/05/2023 04/20/2023 04/20/2023 05/05/2023 217.17
10292 - Interstate Battery 80202179 Batteries Paid by Check # 102343
04/26/2023 04/27/2023 04/27/2023 05/05/2023 217.17
10403 - NAPA Auto Parts - former Monterey
Auto Supply
4006-97348 PW 597 Paid by Check
# 102349
04/19/2023 04/20/2023 04/20/2023 05/05/2023 85.16
10403 - NAPA Auto Parts - former Monterey
Auto Supply
4006-978662 Capsules Paid by Check
# 102349
04/26/2023 04/27/2023 04/27/2023 05/05/2023 58.34
10403 - NAPA Auto Parts - former Monterey
Auto Supply
4006-978513 Tape Paid by Check
# 102349
04/25/2023 04/27/2023 04/27/2023 05/05/2023 6.75
10403 - NAPA Auto Parts - former Monterey
Auto Supply
4006-978692 Capules Paid by Check
# 102349
04/26/2023 04/27/2023 04/27/2023 05/05/2023 9.57
Account 6360.690 - Maint & Repairs Supplies Totals Invoice Transactions 7 $1,477.65 Sub-Division 00 - Non-Subdiv Totals Invoice Transactions 7 $1,477.65 Division 313 - Vehicle Maint Totals Invoice Transactions 7 $1,477.65 Department 310 - Public Works Totals Invoice Transactions 18 $5,128.95 Department 410 - Planning
Division 000 - Non-Div
Sub-Division 00 - Non-Subdiv
Account 6300.610 - Prof Svc Planning - Consultant
10508 - Regional Government Services 14895 Contract Services for Planning - March 2023
Paid by EFT #
3238
04/27/2023 04/28/2023 04/28/2023 05/05/2023 2,110.28
Account 6300.610 - Prof Svc Planning - Consultant Totals Invoice Transactions 1 $2,110.28 Sub-Division 00 - Non-Subdiv Totals Invoice Transactions 1 $2,110.28 Division 000 - Non-Div Totals Invoice Transactions 1 $2,110.28 Department 410 - Planning Totals Invoice Transactions 1 $2,110.28 Run by Accounts Payable on 05/04/2023 11:59:36 AM Page 8 of 15 Accounts Payable by G/L Distribution Report
Payment Date Range 05/05/23 - 05/05/23
8 Vendor Invoice No. Invoice Description Status Held Reason Invoice Date Due Date G/L Date Received Date Payment Date Invoice Amount Fund 100 - General Fund
Department 420 - Engineering
Division 000 - Non-Div
Sub-Division 00 - Non-Subdiv
Account 6300.570 - Prof Svc Other
10508 - Regional Government Services 14836 Contract Services for March Recruitment
Paid by EFT #
3238
03/31/2023 04/20/2023 04/20/2023 05/05/2023 2,213.75
Account 6300.570 - Prof Svc Other Totals Invoice Transactions 1 $2,213.75 Sub-Division 00 - Non-Subdiv Totals Invoice Transactions 1 $2,213.75 Division 000 - Non-Div Totals Invoice Transactions 1 $2,213.75 Department 420 - Engineering Totals Invoice Transactions 1 $2,213.75 Department 510 - Recreation & Culture
Division 100 - Admin
Sub-Division 00 - Non-Subdiv
Account 6360.344 - Maint & Repairs IT - Office Equip & PC Upgrades 10153 - Comcast 04-14-23 8155 10 029 0106172 Paid by Check # 102337
04/14/2023 04/24/2023 04/24/2023 05/05/2023 152.44
Account 6360.344 - Maint & Repairs IT - Office Equip & PC Upgrades Totals Invoice Transactions 1 $152.44 Account 6360.360 - Maint & Repairs Janitorial
10080 - Branch's Janitorial 228575 Custodial Services for April 2023
Paid by Check
# 102332
04/24/2023 04/24/2023 04/24/2023 05/05/2023 797.39
Account 6360.360 - Maint & Repairs Janitorial Totals Invoice Transactions 1 $797.39 Account 6380.150 - Utilities Comm Phone System
10603 - Verizon Wireless 9932750606 542484588-00001 Paid by EFT # 3240
04/17/2023 04/27/2023 04/27/2023 05/05/2023 207.32
Account 6380.150 - Utilities Comm Phone System Totals Invoice Transactions 1 $207.32 Account 6400.651 - Material & Suppl Recr Donation - Spec Recr Prog 10967 - Monterey Signs, Inc. 582324 Pump Track Banner Paid by EFT # 3236
04/25/2023 04/25/2023 04/25/2023 05/05/2023 1,051.53
Account 6400.651 - Material & Suppl Recr Donation - Spec Recr Prog Totals Invoice Transactions 1 $1,051.53 Sub-Division 00 - Non-Subdiv Totals Invoice Transactions 4 $2,208.68 Division 100 - Admin Totals Invoice Transactions 4 $2,208.68 Division 511 - Youth
Sub-Division 00 - Non-Subdiv
Account 6360.360 - Maint & Repairs Janitorial
10080 - Branch's Janitorial 228575 Custodial Services for April 2023
Paid by Check
# 102332
04/24/2023 04/24/2023 04/24/2023 05/05/2023 370.19
Account 6360.360 - Maint & Repairs Janitorial Totals Invoice Transactions 1 $370.19 Sub-Division 00 - Non-Subdiv Totals Invoice Transactions 1 $370.19 Division 511 - Youth Totals Invoice Transactions 1 $370.19 Run by Accounts Payable on 05/04/2023 11:59:36 AM Page 9 of 15 Accounts Payable by G/L Distribution Report
Payment Date Range 05/05/23 - 05/05/23
9 Vendor Invoice No. Invoice Description Status Held Reason Invoice Date Due Date G/L Date Received Date Payment Date Invoice Amount Fund 100 - General Fund
Department 510 - Recreation & Culture
Division 512 - Teen
Sub-Division 00 - Non-Subdiv
Account 6360.360 - Maint & Repairs Janitorial
10080 - Branch's Janitorial 228575 Custodial Services for April 2023
Paid by Check
# 102332
04/24/2023 04/24/2023 04/24/2023 05/05/2023 521.70
Account 6360.360 - Maint & Repairs Janitorial Totals Invoice Transactions 1 $521.70 Sub-Division 00 - Non-Subdiv Totals Invoice Transactions 1 $521.70 Division 512 - Teen Totals Invoice Transactions 1 $521.70 Division 513 - Senior
Sub-Division 00 - Non-Subdiv
Account 6360.360 - Maint & Repairs Janitorial
10080 - Branch's Janitorial 228575 Custodial Services for April 2023
Paid by Check
# 102332
04/24/2023 04/24/2023 04/24/2023 05/05/2023 370.19
Account 6360.360 - Maint & Repairs Janitorial Totals Invoice Transactions 1 $370.19 Sub-Division 00 - Non-Subdiv Totals Invoice Transactions 1 $370.19 Division 513 - Senior Totals Invoice Transactions 1 $370.19 Department 510 - Recreation & Culture Totals Invoice Transactions 7 $3,470.76 Fund 100 - General Fund Totals Invoice Transactions 86 $63,219.38 Run by Accounts Payable on 05/04/2023 11:59:36 AM Page 10 of 15 Accounts Payable by G/L Distribution Report
Payment Date Range 05/05/23 - 05/05/23
10 Vendor Invoice No. Invoice Description Status Held Reason Invoice Date Due Date G/L Date Received Date Payment Date Invoice Amount Fund 220 - Gas Tax
Department 000 - Non-Dept
Division 000 - Non-Div
Sub-Division 00 - Non-Subdiv
Account 6380.300 - Utilities Gas & Electric
10463 - Pacific Gas & Electric Mar-April 483-6 PG&E - 3982644483-6 Paid by Check # 102351
05/01/2023 05/01/2023 05/01/2023 05/05/2023 13,806.38
Account 6380.300 - Utilities Gas & Electric Totals Invoice Transactions 1 $13,806.38 Account 6400.733 - Material & Suppl Signs
10108 - Capitol Barricade, Inc. 152924 Speed Limit Signs Vista Del Camino
Paid by Check
# 102333
04/26/2023 04/20/2023 04/20/2023 05/05/2023 194.47
Account 6400.733 - Material & Suppl Signs Totals Invoice Transactions 1 $194.47 Account 6400.750 - Material & Suppl Street Material (non-capitalize) 10261 - Graniterock/Pavex Construction 2085734 Granitepatch Paid by Check # 102341
04/15/2023 04/20/2023 04/20/2023 05/05/2023 1,652.82
10275 - Home Depot Credit Service 4-13-23 Home Depot (6035 3225 0395 9813)
Paid by Check
# 102342
04/13/2023 04/20/2023 04/20/2023 05/05/2023 104.79
Account 6400.750 - Material & Suppl Street Material (non-capitalize) Totals Invoice Transactions 2 $1,757.61 Sub-Division 00 - Non-Subdiv Totals Invoice Transactions 4 $15,758.46 Division 000 - Non-Div Totals Invoice Transactions 4 $15,758.46 Department 000 - Non-Dept Totals Invoice Transactions 4 $15,758.46 Fund 220 - Gas Tax Totals Invoice Transactions 4 $15,758.46 Run by Accounts Payable on 05/04/2023 11:59:36 AM Page 11 of 15 Accounts Payable by G/L Distribution Report
Payment Date Range 05/05/23 - 05/05/23
11 Vendor Invoice No. Invoice Description Status Held Reason Invoice Date Due Date G/L Date Received Date Payment Date Invoice Amount Fund 223 - FORA Dissolution
Department 000 - Non-Dept
Division 000 - Non-Div
Sub-Division 00 - Non-Subdiv
Account 6300.570 - Prof Svc Other
11489 - Wallace Group, Inc. 59237 Blight Removal Paid by Check # 102356
04/26/2023 04/27/2023 04/27/2023 05/05/2023 41,759.38
Account 6300.570 - Prof Svc Other Totals Invoice Transactions 1 $41,759.38 Sub-Division 00 - Non-Subdiv Totals Invoice Transactions 1 $41,759.38 Division 000 - Non-Div Totals Invoice Transactions 1 $41,759.38 Department 000 - Non-Dept Totals Invoice Transactions 1 $41,759.38 Fund 223 - FORA Dissolution Totals Invoice Transactions 1 $41,759.38 Run by Accounts Payable on 05/04/2023 11:59:36 AM Page 12 of 15 Accounts Payable by G/L Distribution Report
Payment Date Range 05/05/23 - 05/05/23
12 Vendor Invoice No. Invoice Description Status Held Reason Invoice Date Due Date G/L Date Received Date Payment Date Invoice Amount Fund 460 - Airport Capital Projects
Department 000 - Non-Dept
Division 000 - Non-Div
Sub-Division 00 - Non-Subdiv
Account 6300.570 - Prof Svc Other
11489 - Wallace Group, Inc. 59193 Airport B533 Exterior CM
Paid by Check
# 102356
04/26/2023 04/27/2023 04/27/2023 05/05/2023 342.00
Account 6300.570 - Prof Svc Other Totals Invoice Transactions 1 $342.00 Sub-Division 00 - Non-Subdiv Totals Invoice Transactions 1 $342.00 Division 000 - Non-Div Totals Invoice Transactions 1 $342.00 Department 000 - Non-Dept Totals Invoice Transactions 1 $342.00 Fund 460 - Airport Capital Projects Totals Invoice Transactions 1 $342.00 Run by Accounts Payable on 05/04/2023 11:59:36 AM Page 13 of 15 Accounts Payable by G/L Distribution Report
Payment Date Range 05/05/23 - 05/05/23
13 Vendor Invoice No. Invoice Description Status Held Reason Invoice Date Due Date G/L Date Received Date Payment Date Invoice Amount Fund 462 - City Capital Projects
Department 000 - Non-Dept
Division 000 - Non-Div
Sub-Division 00 - Non-Subdiv
Account 6300.185 - Prof Svc Engineering Svs-Staff Augment 11489 - Wallace Group, Inc. 59046 Hayes Circle Two Lot Transfer
Paid by Check
# 102356
04/26/2023 04/27/2023 04/27/2023 05/05/2023 185.00
Account 6300.185 - Prof Svc Engineering Svs-Staff Augment Totals Invoice Transactions 1 $185.00 Account 6300.570 - Prof Svc Other
10189 - Denise Duffy & Associates 8539 Imjin Parkway Paid by Check # 102338
04/11/2023 04/25/2023 04/25/2023 05/05/2023 13,902.50
11762 - Raimi + Associates, Inc 23-5734 Marina GPU-March 2023
Paid by EFT #
3237
03/28/2023 05/01/2023 05/01/2023 05/05/2023 53,625.99
11489 - Wallace Group, Inc. 59135 California Ave
Pedestrian Crossing
Paid by Check
# 102356
04/26/2023 04/27/2023 04/27/2023 05/05/2023 905.25
11489 - Wallace Group, Inc. 59223 MLK Sculpture CDs Paid by Check # 102356
04/26/2023 04/27/2023 04/27/2023 05/05/2023 796.13
11489 - Wallace Group, Inc. 59236 California Ave
Pedestrian Crossing
Construction
Paid by Check
# 102356
04/26/2023 04/27/2023 04/27/2023 05/05/2023 6,232.00
11489 - Wallace Group, Inc. 59238 MLK Sculpture CM&I
Services
Paid by Check
# 102356
04/26/2023 04/27/2023 04/27/2023 05/05/2023 2,077.50
Account 6300.570 - Prof Svc Other Totals Invoice Transactions 6 $77,539.37 Sub-Division 00 - Non-Subdiv Totals Invoice Transactions 7 $77,724.37 Division 000 - Non-Div Totals Invoice Transactions 7 $77,724.37 Department 000 - Non-Dept Totals Invoice Transactions 7 $77,724.37 Fund 462 - City Capital Projects Totals Invoice Transactions 7 $77,724.37 Run by Accounts Payable on 05/04/2023 11:59:36 AM Page 14 of 15 Accounts Payable by G/L Distribution Report
Payment Date Range 05/05/23 - 05/05/23
14 Vendor Invoice No. Invoice Description Status Held Reason Invoice Date Due Date G/L Date Received Date Payment Date Invoice Amount Fund 555 - Marina Airport
Department 000 - Non-Dept
Division 000 - Non-Div
Sub-Division 00 - Non-Subdiv
Account 6300.450 - Prof Svc Legal - City Attorney Other Svc 11704 - Wellington & Rathie - Robert R
Wellington Jr.
26311 Marina Municipal
Airport Matters -
November 2022
Paid by Check
# 102357
04/24/2023 04/27/2023 04/27/2023 05/05/2023 1,540.00
10249 - Gatzke Dillon & Ballance 14569 781 Neeson Rd
(Airport)
Paid by Check
# 102339
04/19/2023 04/28/2023 04/28/2023 05/05/2023 1,414.00
Account 6300.450 - Prof Svc Legal - City Attorney Other Svc Totals Invoice Transactions 2 $2,954.00 Account 6360.050 - Maint & Repairs Building
10728 - Ace Hardware-Public Works 085028 Airport Paid by Check # 102329
04/19/2023 04/28/2023 04/28/2023 05/05/2023 25.65
10728 - Ace Hardware-Public Works 084880 Airport Paid by Check # 102329
04/04/2023 04/28/2023 04/28/2023 05/05/2023 32.76
11436 - J & M Aircraft Supply, Inc. 43124 781 Neeson Rd (Airport)
Paid by Check
# 102344
04/11/2023 04/28/2023 04/28/2023 05/05/2023 153.08
10897 - TechRx Technology Services 10819 Airport Paid by EFT # 3239
03/31/2023 04/28/2023 04/28/2023 05/05/2023 1,289.81
Account 6360.050 - Maint & Repairs Building Totals Invoice Transactions 4 $1,501.30 Account 6360.440 - Maint & Repairs Landscape General
10147 - Coast Counties Glass, Inc 07505 721 Neeson Rd Paid by Check # 102336
01/31/2023 04/28/2023 04/28/2023 05/05/2023 3,164.00
10275 - Home Depot Credit Service 4-13-23 Home Depot (6035 3225 0395 9813)
Paid by Check
# 102342
04/13/2023 04/20/2023 04/20/2023 05/05/2023 234.76
Account 6360.440 - Maint & Repairs Landscape General Totals Invoice Transactions 2 $3,398.76 Account 6380.120 - Utilities Comm Mobile & Pager
10603 - Verizon Wireless 9932148837 Verizon 308174766- 0001
Paid by EFT #
3240
05/01/2023 05/01/2023 05/01/2023 05/05/2023 316.77
Account 6380.120 - Utilities Comm Mobile & Pager Totals Invoice Transactions 1 $316.77 Account 6380.300 - Utilities Gas & Electric
10463 - Pacific Gas & Electric 694-1.Apr23 721 Neeson Rd Bldg 533 (7269284694-1)
Paid by Check
# 102351
04/11/2023 04/28/2023 04/28/2023 05/05/2023 1,175.82
10463 - Pacific Gas & Electric 344-3.Apr23 761 Neeson Rd (1920221344-3)
Paid by Check
# 102351
04/10/2023 04/28/2023 04/28/2023 05/05/2023 299.31
Account 6380.300 - Utilities Gas & Electric Totals Invoice Transactions 2 $1,475.13 Sub-Division 00 - Non-Subdiv Totals Invoice Transactions 11 $9,645.96 Division 000 - Non-Div Totals Invoice Transactions 11 $9,645.96 Department 000 - Non-Dept Totals Invoice Transactions 11 $9,645.96 Fund 555 - Marina Airport Totals Invoice Transactions 11 $9,645.96 Grand Totals Invoice Transactions 110 $208,449.55
Run by Accounts Payable on 05/04/2023 11:59:36 AM Page 15 of 15 Accounts Payable by G/L Distribution Report
Payment Date Range 05/05/23 - 05/05/23
15 Vendor Invoice No. Invoice Description Status Held Reason Invoice Date Due Date G/L Date Received Date Payment Date Invoice Amount Fund 100 - General Fund
Department 120 - City Mgr/HR/Risk
Division 000 - Non-Div
Sub-Division 00 - Non-Subdiv
Account 6300.010 - Prof Svc Admin - Muni Code
10149 - Code Publishing Inc. - General
Code
GC0010623 MMC Web Update Paid by Check
# 102376
04/30/2023 05/01/2023 05/01/2023 05/12/2023 122.50
Account 6300.010 - Prof Svc Admin - Muni Code Totals Invoice Transactions 1 $122.50 Account 6300.305 - Prof Svc HR - Citywide Recruit/Background 11787 - Robert Hall Bob Hall & Associates 1167 Human Resources Director Recruitment -
Milestone 3 - Final Billi
Paid by Check
# 102368
05/01/2023 05/01/2023 05/01/2023 05/12/2023 7,945.00
10872 - Pinnacle Healthcare 436490 Pinnacle Healthcare - Pre Emp Px
Paid by Check
# 102394
05/01/2023 05/04/2023 05/04/2023 05/12/2023 806.00
Account 6300.305 - Prof Svc HR - Citywide Recruit/Background Totals Invoice Transactions 2 $8,751.00 Account 6400.565 - Material & Suppl Office Supplies
10732 - Office Depot-General Account 311697988-1 Office Supplies Paid by Check # 102392
04/28/2023 05/01/2023 05/01/2023 05/12/2023 95.64
10732 - Office Depot-General Account 311697990001 Office Supplies Paid by Check # 102392
04/28/2023 05/09/2023 05/09/2023 05/12/2023 65.54
10732 - Office Depot-General Account 311697989001 Office Supplies Paid by Check # 102392
03/28/2023 05/09/2023 05/09/2023 05/12/2023 32.76
Account 6400.565 - Material & Suppl Office Supplies Totals Invoice Transactions 3 $193.94 Sub-Division 00 - Non-Subdiv Totals Invoice Transactions 6 $9,067.44 Division 000 - Non-Div Totals Invoice Transactions 6 $9,067.44 Department 120 - City Mgr/HR/Risk Totals Invoice Transactions 6 $9,067.44 Department 125 - I. T.

Division 000 - Non-Div
Sub-Division 00 - Non-Subdiv
Account 6360.076 - Maint & Repairs Copier
10592 - U.S. Bank Equipment Finance-
USbancorp
500314349 CDD Copier Lease
Payment - May 2023
Paid by Check
# 102402
04/29/2023 05/01/2023 05/01/2023 05/12/2023 216.32
Account 6360.076 - Maint & Repairs Copier Totals Invoice Transactions 1 $216.32 Account 6360.342 - Maint & Repairs IT - System Annual Maint 10905 - Taygeta Scientific, Inc. 000423-R-0053 Computer Network Defense - May 2023
Paid by Check
# 102399
05/01/2023 05/01/2023 05/01/2023 05/12/2023 2,000.00
10905 - Taygeta Scientific, Inc. 000708-R-0026 Barracuda Spam Firewall - May 2023
Paid by Check
# 102399
05/01/2023 05/01/2023 05/01/2023 05/12/2023 475.80
Account 6360.342 - Maint & Repairs IT - System Annual Maint Totals Invoice Transactions 2 $2,475.80 Sub-Division 00 - Non-Subdiv Totals Invoice Transactions 3 $2,692.12 Division 000 - Non-Div Totals Invoice Transactions 3 $2,692.12 Department 125 - I. T. Totals Invoice Transactions 3 $2,692.12 Run by Accounts Payable on 05/11/2023 10:49:56 AM Page 1 of 24 Accounts Payable by G/L Distribution Report
Payment Date Range 05/12/23 - 05/12/23
16 Vendor Invoice No. Invoice Description Status Held Reason Invoice Date Due Date G/L Date Received Date Payment Date Invoice Amount Fund 100 - General Fund
Department 130 - Finance
Division 000 - Non-Div
Sub-Division 00 - Non-Subdiv
Account 6300.215 - Prof Svc Fin - Audit
11476 - Chavan & Associates LLP C&A - 17792 City Financial Audit Paid by Check # 102373
05/08/2023 05/18/2023 05/09/2023 05/12/2023 11,905.00
Account 6300.215 - Prof Svc Fin - Audit Totals Invoice Transactions 1 $11,905.00 Account 6300.216 - Prof Svc Fin - Accounting Services
10511 - Richard B. Standridge 23-09 Service 04/21/23 - 05/04/23
Paid by EFT #
3256
05/08/2023 05/08/2023 05/08/2023 05/12/2023 3,847.50
Account 6300.216 - Prof Svc Fin - Accounting Services Totals Invoice Transactions 1 $3,847.50 Account 6300.217 - Prof Svc Fin - Business Lic Services 10274 - Hinderliter, de Llamas & Associates
( HDL )
SIN027589 03/23 BL Admin Fees Paid by EFT #
3253
03/31/2023 05/12/2023 05/12/2023 05/12/2023 2,360.08
Account 6300.217 - Prof Svc Fin - Business Lic Services Totals Invoice Transactions 1 $2,360.08 Account 6400.565 - Material & Suppl Office Supplies
10732 - Office Depot-General Account 308657721001 Office Supplies-Finance Paid by Check # 102392
05/02/2023 06/02/2023 05/10/2023 05/12/2023 279.80
Account 6400.565 - Material & Suppl Office Supplies Totals Invoice Transactions 1 $279.80 Sub-Division 00 - Non-Subdiv Totals Invoice Transactions 4 $18,392.38 Division 000 - Non-Div Totals Invoice Transactions 4 $18,392.38 Department 130 - Finance Totals Invoice Transactions 4 $18,392.38 Department 150 - City Attorney
Division 000 - Non-Div
Sub-Division 00 - Non-Subdiv
Account 6300.450 - Prof Svc Legal - City Attorney Other Svc 11753 - Fenton & Keller PC 131407 Professional Services - Cardroom Ordinance -
February 2023
Paid by Check
# 102380
03/10/2023 05/09/2023 05/09/2023 05/12/2023 4,984.87
11704 - Wellington & Rathie - Robert R
Wellington Jr.
26328 General Matters -
December 2022
Paid by Check
# 102407
05/03/2023 05/08/2023 05/08/2023 05/12/2023 80.00
11704 - Wellington & Rathie - Robert R
Wellington Jr.
26327 Cal Am Matters -
December 2022
Paid by Check
# 102407
05/08/2023 05/08/2023 05/08/2023 05/12/2023 100.00
Account 6300.450 - Prof Svc Legal - City Attorney Other Svc Totals Invoice Transactions 3 $5,164.87 Sub-Division 00 - Non-Subdiv Totals Invoice Transactions 3 $5,164.87 Division 000 - Non-Div Totals Invoice Transactions 3 $5,164.87 Department 150 - City Attorney Totals Invoice Transactions 3 $5,164.87 Run by Accounts Payable on 05/11/2023 10:49:56 AM Page 2 of 24 Accounts Payable by G/L Distribution Report
Payment Date Range 05/12/23 - 05/12/23
17 Vendor Invoice No. Invoice Description Status Held Reason Invoice Date Due Date G/L Date Received Date Payment Date Invoice Amount Fund 100 - General Fund
Department 190 - Citywide Non-Dept
Division 000 - Non-Div
Sub-Division 00 - Non-Subdiv
Account 6300.230 - Prof Svc Fin - Tax Reporting & Audit 11476 - Chavan & Associates LLP C&A - 17792 City Financial Audit Paid by Check # 102373
05/08/2023 05/18/2023 05/09/2023 05/12/2023 2,000.00
Account 6300.230 - Prof Svc Fin - Tax Reporting & Audit Totals Invoice Transactions 1 $2,000.00 Account 6300.570 - Prof Svc Other
11835 - Environmental Innovations, Inc. 2068 Solid Waste Management Services
Paid by Check
# 102378
04/30/2023 04/28/2023 04/28/2023 05/12/2023 2,403.65
Account 6300.570 - Prof Svc Other Totals Invoice Transactions 1 $2,403.65 Account 6360.050 - Maint & Repairs Building
10897 - TechRx Technology Services 10901 Printer set up Building Paid by EFT # 3258
04/30/2023 05/01/2023 05/01/2023 05/12/2023 989.38
11456 - William A. Thayer Construction, Inc 2021-16-RET Marina City Hall Lobby Paid by EFT # 3261
04/05/2023 05/01/2023 05/01/2023 05/12/2023 2,131.65
Account 6360.050 - Maint & Repairs Building Totals Invoice Transactions 2 $3,121.03 Account 6360.570 - Maint & Repairs Other Svc Agr
10129 - Cintas Corporation 16656970 Mat Service City Hall Paid by Check # 102375
04/30/2023 05/10/2023 05/10/2023 05/12/2023 43.72
Account 6360.570 - Maint & Repairs Other Svc Agr Totals Invoice Transactions 1 $43.72 Account 6380.300 - Utilities Gas & Electric
10463 - Pacific Gas & Electric Mar-April 313-6 PG&E 6793435313-6 Paid by Check # 102393
05/10/2023 05/15/2023 05/10/2023 05/12/2023 7,426.88
Account 6380.300 - Utilities Gas & Electric Totals Invoice Transactions 1 $7,426.88 Account 6400.635 - Material & Suppl Postage Shipping
10235 - FedEx 8-121-78961 Shipping Charges for
DISH Network Lease
Paid by Check
# 102379
05/08/2023 05/08/2023 05/08/2023 05/12/2023 83.17
Account 6400.635 - Material & Suppl Postage Shipping Totals Invoice Transactions 1 $83.17 Account 6600.010 - Other Charges Alarm
10239 - First Alarm 749257 Remote Access New
Code Entry - City Hall
Paid by EFT #
3252
04/25/2023 05/01/2023 05/01/2023 05/12/2023 35.00
10239 - First Alarm 749258 Remote Access New
Code Entry - Annex
Building
Paid by EFT #
3252
04/25/2023 05/01/2023 05/01/2023 05/12/2023 35.00
10239 - First Alarm 749424 Remote Access New
Code Entry - Council
Chambers
Paid by EFT #
3252
04/28/2023 05/09/2023 05/09/2023 05/12/2023 35.00
10239 - First Alarm 749425 Remote Access New
Code Entry - City Hall
Paid by EFT #
3252
04/28/2023 05/09/2023 05/09/2023 05/12/2023 35.00
Account 6600.010 - Other Charges Alarm Totals Invoice Transactions 4 $140.00 Run by Accounts Payable on 05/11/2023 10:49:56 AM Page 3 of 24 Accounts Payable by G/L Distribution Report
Payment Date Range 05/12/23 - 05/12/23
18 Vendor Invoice No. Invoice Description Status Held Reason Invoice Date Due Date G/L Date Received Date Payment Date Invoice Amount Fund 100 - General Fund
Department 190 - Citywide Non-Dept
Division 000 - Non-Div
Sub-Division 00 - Non-Subdiv
Account 6600.340 - Other Charges Insur - Liability
10131 - Cima Insurance 04-25-23 CAMAR12 Paid by Check
# 102374
04/25/2023 05/04/2023 05/04/2023 05/12/2023 720.80
Account 6600.340 - Other Charges Insur - Liability Totals Invoice Transactions 1 $720.80 Account 6600.452 - Other Charges Leased Copier
11451 - Monterey Bay Office Products - US
Bank
500799911 City Hall Copier Lease
Payment - May 2023
Paid by Check
# 102388
05/04/2023 05/08/2023 05/08/2023 05/12/2023 380.20
Account 6600.452 - Other Charges Leased Copier Totals Invoice Transactions 1 $380.20 Sub-Division 00 - Non-Subdiv Totals Invoice Transactions 13 $16,319.45 Division 000 - Non-Div Totals Invoice Transactions 13 $16,319.45 Department 190 - Citywide Non-Dept Totals Invoice Transactions 13 $16,319.45 Department 210 - Police
Division 000 - Non-Div
Sub-Division 00 - Non-Subdiv
Account 6300.570 - Prof Svc Other
11723 - Hardee Polygraph Services -
Heather Hardee
MPD23-02 Marina PD - M. Garcia,
J. Rhodes
Paid by Check
# 102383
04/30/2023 05/03/2023 05/03/2023 05/12/2023 600.00
11846 - Pure Gold Forensics, Inc 646 Marina PD - Case #09- 3171
Paid by Check
# 102395
02/23/2023 05/03/2023 05/03/2023 05/12/2023 3,590.00
10456 - Shred-it USA - Stericycle, Inc. 8003737886 Cust #1000200361 Paid by Check # 102398
04/18/2023 05/03/2023 05/03/2023 05/12/2023 162.03
Account 6300.570 - Prof Svc Other Totals Invoice Transactions 3 $4,352.03 Account 6380.150 - Utilities Comm Phone System
10374 - Maynard Group Inc. IN20345425 Acct #AC3746 Paid by Check # 102387
04/01/2023 05/03/2023 05/03/2023 05/12/2023 669.86
Account 6380.150 - Utilities Comm Phone System Totals Invoice Transactions 1 $669.86 Account 6400.565 - Material & Suppl Office Supplies
10498 - Quill Corporation 31657463 Acct # 7474999 Paid by Check # 102396
03/29/2023 05/03/2023 05/03/2023 05/12/2023 271.96
10498 - Quill Corporation 31493133 Acct # 7474999 Paid by Check # 102396
03/21/2023 05/03/2023 05/03/2023 05/12/2023 491.50
Account 6400.565 - Material & Suppl Office Supplies Totals Invoice Transactions 2 $763.46 Account 6400.785 - Material & Suppl Trophies & Awards
10594 - V&V Manufacturing 56806 Marina Police
Department
Paid by Check
# 102404
04/03/2023 05/03/2023 05/03/2023 05/12/2023 211.84
Account 6400.785 - Material & Suppl Trophies & Awards Totals Invoice Transactions 1 $211.84 Account 6500.620 - Training & Travel POST
10646 - Cox, Richard 04-17-23 DO NOT MAIL - Per
Diem for R. Cox
Paid by Check
# 102414
04/17/2023 04/18/2023 04/18/2023 05/12/2023 50.00
Run by Accounts Payable on 05/11/2023 10:49:56 AM Page 4 of 24 Accounts Payable by G/L Distribution Report
Payment Date Range 05/12/23 - 05/12/23
19 Vendor Invoice No. Invoice Description Status Held Reason Invoice Date Due Date G/L Date Received Date Payment Date Invoice Amount Fund 100 - General Fund
Department 210 - Police
Division 000 - Non-Div
Sub-Division 00 - Non-Subdiv
Account 6500.620 - Training & Travel POST
11824 - Gabriel Rose 02-26-23 DO NOT MAIL - Per
Diem for G. Rose
Paid by Check
# 102408
02/26/2023 04/18/2023 04/18/2023 05/12/2023 266.00
10657 - Garcia, Eric 03-30-23 DO NOT MAIL - Per
Diem for E. Garcia
Paid by Check
# 102409
03/30/2023 04/18/2023 04/18/2023 05/12/2023 35.00
11823 - Kathryn Hirahara 04-04-23 DO NOT MAIL - Per
Diem for K. Hirahara
Paid by EFT #
3262
04/04/2023 04/18/2023 04/18/2023 05/12/2023 220.00
11782 - Kimberly Ruelas - Employee 04-12-23 DO NOT MAIL - Per Diem for K. Ruelas
Paid by Check
# 102410
04/12/2023 04/18/2023 04/18/2023 05/12/2023 115.00
11782 - Kimberly Ruelas - Employee 04-02-23 DO NOT MAIL - Per Diem for K. Ruelas
Paid by Check
# 102410
04/02/2023 04/18/2023 04/18/2023 05/12/2023 220.00
10677 - Moreno, Richard 03-06-23 Per Diem - R. Moreno
ICI Robbery
Investigation
Paid by Check
# 102389
03/06/2023 05/04/2023 05/04/2023 05/12/2023 90.00
10692 - Russo, Steven 04-17-23 DO NOT MAIL - Per
Diem for S. Russo
Paid by Check
# 102413
04/17/2023 04/18/2023 04/18/2023 05/12/2023 50.00
Account 6500.620 - Training & Travel POST Totals Invoice Transactions 8 $1,046.00 Account 6600.465 - Other Charges Live Scan
10193 - California Department of Justice 645905 Cust #110312 Paid by Check # 102370
04/05/2023 05/03/2023 05/03/2023 05/12/2023 452.00
Account 6600.465 - Other Charges Live Scan Totals Invoice Transactions 1 $452.00 Account 6600.485 - Other Charges Medical Svc - Investigations 10445 - Natividad Medical Center 04-12-23 Marina Police Department
Paid by Check
# 102391
04/12/2023 05/03/2023 05/03/2023 05/12/2023 124.00
Account 6600.485 - Other Charges Medical Svc - Investigations Totals Invoice Transactions 1 $124.00 Sub-Division 00 - Non-Subdiv Totals Invoice Transactions 17 $7,619.19 Division 000 - Non-Div Totals Invoice Transactions 17 $7,619.19 Department 210 - Police Totals Invoice Transactions 17 $7,619.19 Department 250 - Fire
Division 000 - Non-Div
Sub-Division 00 - Non-Subdiv
Account 6300.570 - Prof Svc Other
10841 - Carmel Fire Protection Associates -
Art Black
123192 Plan review &
inspection at Lee's
Residence, 3059
California Ave
Paid by Check
# 102372
05/06/2023 05/09/2023 05/09/2023 05/12/2023 200.00
10841 - Carmel Fire Protection Associates -
Art Black
123187 Letter Registration &
Inspections for 3013
Arroyo Drive
Paid by Check
# 102372
05/06/2023 05/09/2023 05/09/2023 05/12/2023 200.00
Run by Accounts Payable on 05/11/2023 10:49:56 AM Page 5 of 24 Accounts Payable by G/L Distribution Report
Payment Date Range 05/12/23 - 05/12/23
20 Vendor Invoice No. Invoice Description Status Held Reason Invoice Date Due Date G/L Date Received Date Payment Date Invoice Amount Fund 100 - General Fund
Department 250 - Fire
Division 000 - Non-Div
Sub-Division 00 - Non-Subdiv
Account 6300.570 - Prof Svc Other
10841 - Carmel Fire Protection Associates -
Art Black
123186 Letter review and
inspections for 483
Marina Heights Drive
Paid by Check
# 102372
05/06/2023 05/09/2023 05/09/2023 05/12/2023 200.00
10841 - Carmel Fire Protection Associates -
Art Black
123185 Letter review &
Inspection for 485
Marina Heights Drive
Paid by Check
# 102372
05/06/2023 05/09/2023 05/09/2023 05/12/2023 200.00
10841 - Carmel Fire Protection Associates -
Art Black
123184 Letter review &
Inspection for 3015
Arroyo Drive
Paid by Check
# 102372
05/06/2023 05/09/2023 05/09/2023 05/12/2023 200.00
10841 - Carmel Fire Protection Associates -
Art Black
123183 Letter review &
Inspection for 3011
Arroyo Drive
Paid by Check
# 102372
05/06/2023 05/09/2023 05/09/2023 05/12/2023 200.00
10841 - Carmel Fire Protection Associates -
Art Black
123182 Letter review &
Inspection for 2996
Pinnacles Way
Paid by Check
# 102372
05/06/2023 05/09/2023 05/09/2023 05/12/2023 200.00
10841 - Carmel Fire Protection Associates -
Art Black
123181 Letter review &
Inspection for 2998
Bonte Drive
Paid by Check
# 102372
05/06/2023 05/09/2023 05/09/2023 05/12/2023 200.00
10841 - Carmel Fire Protection Associates -
Art Black
123180 Letter review and
inspection for 2996
Bonte Drive
Paid by Check
# 102372
05/06/2023 05/09/2023 05/09/2023 05/12/2023 200.00
10841 - Carmel Fire Protection Associates -
Art Black
123179 Letter review and
inspection for 2990
Bonte Drive
Paid by Check
# 102372
05/06/2023 05/09/2023 05/09/2023 05/12/2023 200.00
10841 - Carmel Fire Protection Associates -
Art Black
123178 Letter review and
inspection for 2986
Bonte Drive
Paid by Check
# 102372
05/06/2023 05/09/2023 05/09/2023 05/12/2023 200.00
10841 - Carmel Fire Protection Associates -
Art Black
123177 Letter review and
inspection for 465
Marina Heights Drive
Paid by Check
# 102372
05/06/2023 05/09/2023 05/09/2023 05/12/2023 200.00
10841 - Carmel Fire Protection Associates -
Art Black
123176 Letter review and
inspection for 3000
Minaret Way
Paid by Check
# 102372
05/06/2023 05/09/2023 05/09/2023 05/12/2023 200.00
10841 - Carmel Fire Protection Associates -
Art Black
123175 Letter review and
inspection for 465
Weldon Way
Paid by Check
# 102372
05/05/2023 05/09/2023 05/09/2023 05/12/2023 200.00
10841 - Carmel Fire Protection Associates -
Art Black
123167 Letter review and
inspection for 460
Russell Way
Paid by Check
# 102372
05/05/2023 05/09/2023 05/09/2023 05/12/2023 200.00
Run by Accounts Payable on 05/11/2023 10:49:56 AM Page 6 of 24 Accounts Payable by G/L Distribution Report
Payment Date Range 05/12/23 - 05/12/23
21 Vendor Invoice No. Invoice Description Status Held Reason Invoice Date Due Date G/L Date Received Date Payment Date Invoice Amount Fund 100 - General Fund
Department 250 - Fire
Division 000 - Non-Div
Sub-Division 00 - Non-Subdiv
Account 6300.570 - Prof Svc Other
10841 - Carmel Fire Protection Associates -
Art Black
123168 Letter review and
inspection for 3002
Minaret Way
Paid by Check
# 102372
05/09/2023 05/09/2023 05/09/2023 05/12/2023 200.00
10841 - Carmel Fire Protection Associates -
Art Black
123169 Letter review &
Inspection for 3004
Minaret Way
Paid by Check
# 102372
05/05/2023 05/09/2023 05/09/2023 05/12/2023 200.00
10841 - Carmel Fire Protection Associates -
Art Black
123170 Letter review &
Inspection for 2997
Shasta Way
Paid by Check
# 102372
05/05/2023 05/09/2023 05/09/2023 05/12/2023 200.00
10841 - Carmel Fire Protection Associates -
Art Black
123171 Letter review &
Inspection for 2999
Shasta Way
Paid by Check
# 102372
05/05/2023 05/09/2023 05/09/2023 05/12/2023 200.00
10841 - Carmel Fire Protection Associates -
Art Black
123172 Letter review &
Inspection for 2998
Pinnacles Way
Paid by Check
# 102372
05/05/2023 05/09/2023 05/09/2023 05/12/2023 200.00
10841 - Carmel Fire Protection Associates -
Art Black
123173 Letter review &
Inspection for 467
Weldon Way
Paid by Check
# 102372
05/05/2023 05/09/2023 05/09/2023 05/12/2023 200.00
10841 - Carmel Fire Protection Associates -
Art Black
123174 Letter review &
Inspection for 453
Weldon Way
Paid by Check
# 102372
05/05/2023 05/09/2023 05/09/2023 05/12/2023 200.00
Account 6300.570 - Prof Svc Other Totals Invoice Transactions 22 $4,400.00 Account 6360.680 - Maint & Repairs Radio Equip
11171 - Motorola Solutions, Inc. 1810125553 (2) Chargers, CHR IMP VEH NA/EU Kit
Paid by EFT #
3255
04/14/2023 05/09/2023 05/09/2023 05/12/2023 835.37
Account 6360.680 - Maint & Repairs Radio Equip Totals Invoice Transactions 1 $835.37 Account 6380.120 - Utilities Comm Mobile & Pager
10603 - Verizon Wireless 9933386090 FD Mobile Charges - March 26 - April 25,
2023
Paid by EFT #
3260
04/25/2023 05/08/2023 05/08/2023 05/12/2023 442.43
Account 6380.120 - Utilities Comm Mobile & Pager Totals Invoice Transactions 1 $442.43 Account 6400.100 - Material & Suppl CSA 74 Funded
10029 - Altius Medical 19211 Tri-annual medical
waste service - bio
hazard waste disposal
Paid by Check
# 102365
05/03/2023 05/08/2023 05/08/2023 05/12/2023 99.00
10029 - Altius Medical 19212 Tri-annual medical
waste service - bio
hazard waste disposal
Paid by Check
# 102365
05/03/2023 05/08/2023 05/08/2023 05/12/2023 99.00
10077 - Bound Tree Medical 84397494 Medical Supplies - (7) Triage Tarps
Paid by Check
# 102369
04/20/2023 05/04/2023 05/04/2023 05/12/2023 1,039.24
Run by Accounts Payable on 05/11/2023 10:49:56 AM Page 7 of 24 Accounts Payable by G/L Distribution Report
Payment Date Range 05/12/23 - 05/12/23
22 Vendor Invoice No. Invoice Description Status Held Reason Invoice Date Due Date G/L Date Received Date Payment Date Invoice Amount Fund 100 - General Fund
Department 250 - Fire
Division 000 - Non-Div
Sub-Division 00 - Non-Subdiv
Account 6400.100 - Material & Suppl CSA 74 Funded
10077 - Bound Tree Medical 84934173 Medical Supplies - Triage Tag with
wristband (50)
Paid by Check
# 102369
04/24/2023 05/04/2023 05/04/2023 05/12/2023 848.75
10077 - Bound Tree Medical 84932765 Medical Supplies - Curaplex Triage Kit
Paid by Check
# 102369
04/21/2023 05/04/2023 05/04/2023 05/12/2023 536.40
Account 6400.100 - Material & Suppl CSA 74 Funded Totals Invoice Transactions 5 $2,622.39 Account 6400.565 - Material & Suppl Office Supplies
10586 - United Parcel Service 00008Y4481462 Acct #8Y4481 - Shipping charges to
OHD
Paid by Check
# 102403
11/12/2022 05/04/2023 05/04/2023 05/12/2023 109.87
10586 - United Parcel Service 00008Y4481492 Acct #8Y4481 - Shipping charges - Late
Fee
Paid by Check
# 102403
12/03/2022 05/04/2023 05/04/2023 05/12/2023 6.59
Account 6400.565 - Material & Suppl Office Supplies Totals Invoice Transactions 2 $116.46 Sub-Division 00 - Non-Subdiv Totals Invoice Transactions 31 $8,416.65 Division 000 - Non-Div Totals Invoice Transactions 31 $8,416.65 Department 250 - Fire Totals Invoice Transactions 31 $8,416.65 Department 310 - Public Works
Division 311 - Buildings & Grounds
Sub-Division 00 - Non-Subdiv
Account 6360.065 - Maint & Repairs Bdg NonFlagship
10728 - Ace Hardware-Public Works 085113 Key & Glue Paid by Check # 102364
04/28/2023 04/28/2023 04/28/2023 05/12/2023 13.96
10728 - Ace Hardware-Public Works 085114 Pruning Blade Paid by Check # 102364
04/28/2023 04/28/2023 04/28/2023 05/12/2023 16.38
Account 6360.065 - Maint & Repairs Bdg NonFlagship Totals Invoice Transactions 2 $30.34 Account 6360.440 - Maint & Repairs Landscape General
10217 - El Gabilan Tree Service 04-27-23 Vince Dimaggio Memorial Park
Paid by Check
# 102377
04/27/2023 04/28/2023 04/28/2023 05/12/2023 650.00
10250 - Gavilan Pest Control 0153132 Broadleaf Spraying Turf Paid by Check # 102381
04/26/2023 05/01/2023 05/01/2023 05/12/2023 1,600.00
Account 6360.440 - Maint & Repairs Landscape General Totals Invoice Transactions 2 $2,250.00 Account 6380.500 - Utilities Water & Sewer
10349 - Marina Coast Water District 000056045
042123
3100 Preston Drive Paid by Check
# 102386
04/21/2023 04/28/2023 04/28/2023 05/12/2023 187.54
10349 - Marina Coast Water District 000056046
042123
3100 Preston Drive Paid by Check
# 102386
04/21/2023 04/28/2023 04/28/2023 05/12/2023 166.24
10349 - Marina Coast Water District 000056094
042123
2660 5th Ave Paid by Check
# 102386
04/21/2023 05/01/2023 05/01/2023 05/12/2023 440.92
Account 6380.500 - Utilities Water & Sewer Totals Invoice Transactions 3 $794.70 Run by Accounts Payable on 05/11/2023 10:49:56 AM Page 8 of 24 Accounts Payable by G/L Distribution Report
Payment Date Range 05/12/23 - 05/12/23
23 Vendor Invoice No. Invoice Description Status Held Reason Invoice Date Due Date G/L Date Received Date Payment Date Invoice Amount Fund 100 - General Fund
Department 310 - Public Works
Division 311 - Buildings & Grounds
Sub-Division 00 - Non-Subdiv
Account 6400.155 - Material & Suppl Dump Fees
10043 - Aramark Uniform Service 5110216172 PW Uniforms Paid by Check # 102366
05/03/2023 05/01/2023 05/01/2023 05/12/2023 138.07
Account 6400.155 - Material & Suppl Dump Fees Totals Invoice Transactions 1 $138.07 Sub-Division 00 - Non-Subdiv Totals Invoice Transactions 8 $3,213.11 Division 311 - Buildings & Grounds Totals Invoice Transactions 8 $3,213.11 Division 313 - Vehicle Maint
Sub-Division 00 - Non-Subdiv
Account 6360.690 - Maint & Repairs Supplies
10728 - Ace Hardware-Public Works 085102 Fasteners Paid by Check # 102364
04/27/2023 04/28/2023 04/28/2023 05/12/2023 25.11
10403 - NAPA Auto Parts - former Monterey
Auto Supply
4006-975859 Air Filter Paid by Check
# 102390
04/12/2023 04/28/2023 04/28/2023 05/12/2023 33.24
10403 - NAPA Auto Parts - former Monterey
Auto Supply
4006-975865 Air Filter Paid by Check
# 102390
04/12/2023 04/28/2023 04/28/2023 05/12/2023 38.48
10403 - NAPA Auto Parts - former Monterey
Auto Supply
4006-977626 Boom Truck Paid by Check
# 102390
04/20/2023 04/28/2023 04/28/2023 05/12/2023 156.87
Account 6360.690 - Maint & Repairs Supplies Totals Invoice Transactions 4 $253.70 Account 6360.850 - Maint & Repairs Vehicle
11230 - Golden State Truck & Trailer
Repair, Inc.

W 39413 204 International
Workstar Unit 5431
(FD)
Paid by Check
# 102382
04/27/2023 04/28/2023 04/28/2023 05/12/2023 4,042.76
10528 - Salinas Valley Ford 99324 Ford F450 2006 Paid by Check # 102397
03/06/2023 05/01/2023 05/01/2023 05/12/2023 329.05
Account 6360.850 - Maint & Repairs Vehicle Totals Invoice Transactions 2 $4,371.81 Sub-Division 00 - Non-Subdiv Totals Invoice Transactions 6 $4,625.51 Division 313 - Vehicle Maint Totals Invoice Transactions 6 $4,625.51 Department 310 - Public Works Totals Invoice Transactions 14 $7,838.62 Run by Accounts Payable on 05/11/2023 10:49:56 AM Page 9 of 24 Accounts Payable by G/L Distribution Report
Payment Date Range 05/12/23 - 05/12/23
24 Vendor Invoice No. Invoice Description Status Held Reason Invoice Date Due Date G/L Date Received Date Payment Date Invoice Amount Fund 100 - General Fund
Department 410 - Planning
Division 000 - Non-Div
Sub-Division 00 - Non-Subdiv
Account 6300.610 - Prof Svc Planning - Consultant
10268 - Harris & Associates 57455 Professional Services from April 2, 2023 to
April 29, 2023
Paid by Check
# 102384
05/09/2023 05/10/2023 05/10/2023 05/12/2023 6,017.50
10515 - Rincon Consultants, Inc. 47736 GIS Services 4/1/2023 through 4/30/2023
Paid by EFT #
3257
05/09/2023 05/10/2023 05/10/2023 05/12/2023 705.00
Account 6300.610 - Prof Svc Planning - Consultant Totals Invoice Transactions 2 $6,722.50 Account 6400.565 - Material & Suppl Office Supplies
10732 - Office Depot-General Account 309514105001 Office Depot Planning Supplies
Paid by Check
# 102392
04/20/2023 05/04/2023 05/04/2023 05/12/2023 196.65
10732 - Office Depot-General Account 309514582001 Office Depot Planning Supplies
Paid by Check
# 102392
04/20/2023 05/04/2023 05/04/2023 05/12/2023 325.03
Account 6400.565 - Material & Suppl Office Supplies Totals Invoice Transactions 2 $521.68 Sub-Division 00 - Non-Subdiv Totals Invoice Transactions 4 $7,244.18 Division 000 - Non-Div Totals Invoice Transactions 4 $7,244.18 Department 410 - Planning Totals Invoice Transactions 4 $7,244.18 Department 420 - Engineering
Division 000 - Non-Div
Sub-Division 00 - Non-Subdiv
Account 6300.175 - Prof Svc Eng Svc- Rev Funded Plan Check 10316 - Kimley-Horn & Associates 24639015 Dunes Phase 2 North (Opp 1A)
Paid by Check
# 102385
03/31/2023 05/01/2023 05/01/2023 05/12/2023 9,502.00
Account 6300.175 - Prof Svc Eng Svc- Rev Funded Plan Check Totals Invoice Transactions 1 $9,502.00 Sub-Division 00 - Non-Subdiv Totals Invoice Transactions 1 $9,502.00 Division 000 - Non-Div Totals Invoice Transactions 1 $9,502.00 Department 420 - Engineering Totals Invoice Transactions 1 $9,502.00 Department 430 - Building Inspection
Division 000 - Non-Div
Sub-Division 00 - Non-Subdiv
Account 6380.120 - Utilities Comm Mobile & Pager
10603 - Verizon Wireless 9932859873 PW Verizon Phone Bill (972476364-0001)
Paid by EFT #
3260
04/18/2023 04/28/2023 04/28/2023 05/12/2023 41.39
Account 6380.120 - Utilities Comm Mobile & Pager Totals Invoice Transactions 1 $41.39 Sub-Division 00 - Non-Subdiv Totals Invoice Transactions 1 $41.39 Division 000 - Non-Div Totals Invoice Transactions 1 $41.39 Department 430 - Building Inspection Totals Invoice Transactions 1 $41.39 Run by Accounts Payable on 05/11/2023 10:49:56 AM Page 10 of 24 Accounts Payable by G/L Distribution Report
Payment Date Range 05/12/23 - 05/12/23
25 Vendor Invoice No. Invoice Description Status Held Reason Invoice Date Due Date G/L Date Received Date Payment Date Invoice Amount Fund 100 - General Fund
Department 510 - Recreation & Culture
Division 100 - Admin
Sub-Division 00 - Non-Subdiv
Account 6600.740 - Other Charges Special Event
10967 - Monterey Signs, Inc. 22755 Banners for GJT
Opening
Paid by EFT #
3254
05/03/2023 05/01/2023 05/01/2023 05/12/2023 962.50
11845 - Veterans Transition Center 04-28-23 Banners for GJT Opening
Paid by Check
# 102405
04/28/2023 04/28/2023 04/28/2023 05/12/2023 110.01
Account 6600.740 - Other Charges Special Event Totals Invoice Transactions 2 $1,072.51 Sub-Division 00 - Non-Subdiv Totals Invoice Transactions 2 $1,072.51 Division 100 - Admin Totals Invoice Transactions 2 $1,072.51 Division 512 - Teen
Sub-Division 00 - Non-Subdiv
Account 6400.658 - Material & Suppl Recr Teen Progr
10726 - Ace Hardware-Parks&Recreation 084907 Cust #107 Paid by Check # 102363
04/06/2023 05/04/2023 05/04/2023 05/12/2023 48.00
10726 - Ace Hardware-Parks&Recreation 085004 Cust #107 Paid by Check # 102363
04/18/2023 05/04/2023 05/04/2023 05/12/2023 36.02
Account 6400.658 - Material & Suppl Recr Teen Progr Totals Invoice Transactions 2 $84.02 Sub-Division 00 - Non-Subdiv Totals Invoice Transactions 2 $84.02 Division 512 - Teen Totals Invoice Transactions 2 $84.02 Division 514 - Sports
Sub-Division 00 - Non-Subdiv
Account 6400.656 - Material & Suppl Recr Sports Prog
10581 - Trucksis Enterprises 13246 banner Paid by Check # 102400
04/27/2023 05/04/2023 05/04/2023 05/12/2023 89.59
Account 6400.656 - Material & Suppl Recr Sports Prog Totals Invoice Transactions 1 $89.59 Sub-Division 00 - Non-Subdiv Totals Invoice Transactions 1 $89.59 Division 514 - Sports Totals Invoice Transactions 1 $89.59 Department 510 - Recreation & Culture Totals Invoice Transactions 5 $1,246.12 Fund 100 - General Fund Totals Invoice Transactions 102 $93,544.41 Run by Accounts Payable on 05/11/2023 10:49:56 AM Page 11 of 24 Accounts Payable by G/L Distribution Report
Payment Date Range 05/12/23 - 05/12/23
26 Vendor Invoice No. Invoice Description Status Held Reason Invoice Date Due Date G/L Date Received Date Payment Date Invoice Amount Fund 220 - Gas Tax
Department 000 - Non-Dept
Division 000 - Non-Div
Sub-Division 00 - Non-Subdiv
Account 6380.120 - Utilities Comm Mobile & Pager
10603 - Verizon Wireless 9932859873 PW Verizon Phone Bill (972476364-0001)
Paid by EFT #
3260
04/18/2023 04/28/2023 04/28/2023 05/12/2023 526.49
Account 6380.120 - Utilities Comm Mobile & Pager Totals Invoice Transactions 1 $526.49 Account 6380.300 - Utilities Gas & Electric
10463 - Pacific Gas & Electric Mar-April 313-6 PG&E 6793435313-6 Paid by Check # 102393
05/10/2023 05/15/2023 05/10/2023 05/12/2023 670.50
Account 6380.300 - Utilities Gas & Electric Totals Invoice Transactions 1 $670.50 Account 6380.500 - Utilities Water & Sewer
10349 - Marina Coast Water District 000056040
042123
Hilo Ave Paid by Check
# 102386
04/21/2023 05/01/2023 05/01/2023 05/12/2023 28.34
Account 6380.500 - Utilities Water & Sewer Totals Invoice Transactions 1 $28.34 Account 6400.155 - Material & Suppl Dump Fees
10043 - Aramark Uniform Service 5110216173 PW Shop Supplies Paid by Check # 102366
05/03/2023 05/01/2023 05/01/2023 05/12/2023 72.68
Account 6400.155 - Material & Suppl Dump Fees Totals Invoice Transactions 1 $72.68 Account 6400.780 - Material & Suppl Traffic Signal
10101 - California Department of
Transportation
SL230824 Signals & Lighting
January 2023 through
March 2023
Paid by Check
# 102371
04/18/2023 05/01/2023 05/01/2023 05/12/2023 715.98
Account 6400.780 - Material & Suppl Traffic Signal Totals Invoice Transactions 1 $715.98 Sub-Division 00 - Non-Subdiv Totals Invoice Transactions 5 $2,013.99 Division 000 - Non-Div Totals Invoice Transactions 5 $2,013.99 Department 000 - Non-Dept Totals Invoice Transactions 5 $2,013.99 Fund 220 - Gas Tax Totals Invoice Transactions 5 $2,013.99 Run by Accounts Payable on 05/11/2023 10:49:56 AM Page 12 of 24 Accounts Payable by G/L Distribution Report
Payment Date Range 05/12/23 - 05/12/23
27 Vendor Invoice No. Invoice Description Status Held Reason Invoice Date Due Date G/L Date Received Date Payment Date Invoice Amount Fund 222 - Measure X Trans Sfty/Investment
Department 000 - Non-Dept
Division 000 - Non-Div
Sub-Division 00 - Non-Subdiv
Account 6300.215 - Prof Svc Fin - Audit
11476 - Chavan & Associates LLP C&A - 17792 City Financial Audit Paid by Check # 102373
05/08/2023 05/18/2023 05/09/2023 05/12/2023 4,000.00
Account 6300.215 - Prof Svc Fin - Audit Totals Invoice Transactions 1 $4,000.00 Sub-Division 00 - Non-Subdiv Totals Invoice Transactions 1 $4,000.00 Division 000 - Non-Div Totals Invoice Transactions 1 $4,000.00 Department 000 - Non-Dept Totals Invoice Transactions 1 $4,000.00 Fund 222 - Measure X Trans Sfty/Investment Totals Invoice Transactions 1 $4,000.00 Run by Accounts Payable on 05/11/2023 10:49:56 AM Page 13 of 24 Accounts Payable by G/L Distribution Report
Payment Date Range 05/12/23 - 05/12/23
28 Vendor Invoice No. Invoice Description Status Held Reason Invoice Date Due Date G/L Date Received Date Payment Date Invoice Amount Fund 223 - FORA Dissolution
Department 000 - Non-Dept
Division 000 - Non-Div
Sub-Division 00 - Non-Subdiv
Account 6300.215 - Prof Svc Fin - Audit
11476 - Chavan & Associates LLP C&A - 17792 City Financial Audit Paid by Check # 102373
05/08/2023 05/18/2023 05/09/2023 05/12/2023 2,500.00
Account 6300.215 - Prof Svc Fin - Audit Totals Invoice Transactions 1 $2,500.00 Account 6300.570 - Prof Svc Other
11755 - Unlimited Environmental, Inc. 22-071-7-1 ck Cypress Knolls Retention
Paid by EFT #
3259
03/31/2023 05/04/2023 05/04/2023 05/12/2023 79,790.12
11489 - Wallace Group, Inc. 59267 Program Management Paid by Check # 102406
04/26/2023 05/01/2023 05/01/2023 05/12/2023 2,520.00
Account 6300.570 - Prof Svc Other Totals Invoice Transactions 2 $82,310.12 Sub-Division 00 - Non-Subdiv Totals Invoice Transactions 3 $84,810.12 Division 000 - Non-Div Totals Invoice Transactions 3 $84,810.12 Department 000 - Non-Dept Totals Invoice Transactions 3 $84,810.12 Fund 223 - FORA Dissolution Totals Invoice Transactions 3 $84,810.12 Run by Accounts Payable on 05/11/2023 10:49:56 AM Page 14 of 24 Accounts Payable by G/L Distribution Report
Payment Date Range 05/12/23 - 05/12/23
29 Vendor Invoice No. Invoice Description Status Held Reason Invoice Date Due Date G/L Date Received Date Payment Date Invoice Amount Fund 225 - National Park Service
Department 000 - Non-Dept
Division 000 - Non-Div
Sub-Division 00 - Non-Subdiv
Account 6300.450 - Prof Svc Legal - City Attorney Other Svc 11704 - Wellington & Rathie - Robert R
Wellington Jr.
23329 Marina Equestrian
Center - December
2022
Paid by Check
# 102407
05/03/2023 05/08/2023 05/08/2023 05/12/2023 60.00
Account 6300.450 - Prof Svc Legal - City Attorney Other Svc Totals Invoice Transactions 1 $60.00 Sub-Division 00 - Non-Subdiv Totals Invoice Transactions 1 $60.00 Division 000 - Non-Div Totals Invoice Transactions 1 $60.00 Department 000 - Non-Dept Totals Invoice Transactions 1 $60.00 Fund 225 - National Park Service Totals Invoice Transactions 1 $60.00 Run by Accounts Payable on 05/11/2023 10:49:56 AM Page 15 of 24 Accounts Payable by G/L Distribution Report
Payment Date Range 05/12/23 - 05/12/23
30 Vendor Invoice No. Invoice Description Status Held Reason Invoice Date Due Date G/L Date Received Date Payment Date Invoice Amount Fund 233 - Monterey Bay Estates AD
Department 000 - Non-Dept
Division 000 - Non-Div
Sub-Division 00 - Non-Subdiv
Account 6380.300 - Utilities Gas & Electric
10463 - Pacific Gas & Electric Mar-April 313-6 PG&E 6793435313-6 Paid by Check # 102393
05/10/2023 05/15/2023 05/10/2023 05/12/2023 10.18
Account 6380.300 - Utilities Gas & Electric Totals Invoice Transactions 1 $10.18 Sub-Division 00 - Non-Subdiv Totals Invoice Transactions 1 $10.18 Division 000 - Non-Div Totals Invoice Transactions 1 $10.18 Department 000 - Non-Dept Totals Invoice Transactions 1 $10.18 Fund 233 - Monterey Bay Estates AD Totals Invoice Transactions 1 $10.18 Run by Accounts Payable on 05/11/2023 10:49:56 AM Page 16 of 24 Accounts Payable by G/L Distribution Report
Payment Date Range 05/12/23 - 05/12/23
31 Vendor Invoice No. Invoice Description Status Held Reason Invoice Date Due Date G/L Date Received Date Payment Date Invoice Amount Fund 235 - Cypress Cove II AD
Department 000 - Non-Dept
Division 000 - Non-Div
Sub-Division 00 - Non-Subdiv
Account 6380.300 - Utilities Gas & Electric
10463 - Pacific Gas & Electric Mar-April 313-6 PG&E 6793435313-6 Paid by Check # 102393
05/10/2023 05/15/2023 05/10/2023 05/12/2023 9.86
Account 6380.300 - Utilities Gas & Electric Totals Invoice Transactions 1 $9.86 Sub-Division 00 - Non-Subdiv Totals Invoice Transactions 1 $9.86 Division 000 - Non-Div Totals Invoice Transactions 1 $9.86 Department 000 - Non-Dept Totals Invoice Transactions 1 $9.86 Fund 235 - Cypress Cove II AD Totals Invoice Transactions 1 $9.86 Run by Accounts Payable on 05/11/2023 10:49:56 AM Page 17 of 24 Accounts Payable by G/L Distribution Report
Payment Date Range 05/12/23 - 05/12/23
32 Vendor Invoice No. Invoice Description Status Held Reason Invoice Date Due Date G/L Date Received Date Payment Date Invoice Amount Fund 251 - CFD - Locke Paddon
Department 000 - Non-Dept
Division 000 - Non-Div
Sub-Division 00 - Non-Subdiv
Account 6380.300 - Utilities Gas & Electric
10349 - Marina Coast Water District 012016000
042123
199 A Paddon Place Paid by Check
# 102386
04/21/2023 05/01/2023 05/01/2023 05/12/2023 38.22
Account 6380.300 - Utilities Gas & Electric Totals Invoice Transactions 1 $38.22 Sub-Division 00 - Non-Subdiv Totals Invoice Transactions 1 $38.22 Division 000 - Non-Div Totals Invoice Transactions 1 $38.22 Department 000 - Non-Dept Totals Invoice Transactions 1 $38.22 Fund 251 - CFD - Locke Paddon Totals Invoice Transactions 1 $38.22 Run by Accounts Payable on 05/11/2023 10:49:56 AM Page 18 of 24 Accounts Payable by G/L Distribution Report
Payment Date Range 05/12/23 - 05/12/23
33 Vendor Invoice No. Invoice Description Status Held Reason Invoice Date Due Date G/L Date Received Date Payment Date Invoice Amount Fund 312 - 2015 GO Refunding Bonds Library
Department 000 - Non-Dept
Division 000 - Non-Div
Sub-Division 00 - Non-Subdiv
Account 6300.226 - Prof Svc Fin - Fees - Trustee
11250 - U.S. Bank 6905508 Agent Adm Fees
05/01/22-04/30/23
Paid by Check
# 102401
04/25/2023 05/12/2023 05/12/2023 05/12/2023 500.00
11250 - U.S. Bank 6906316 Agent Adm Fees
05/01/23-04/30/2024
Paid by Check
# 102401
04/28/2023 05/12/2023 05/12/2023 05/12/2023 530.00
Account 6300.226 - Prof Svc Fin - Fees - Trustee Totals Invoice Transactions 2 $1,030.00 Sub-Division 00 - Non-Subdiv Totals Invoice Transactions 2 $1,030.00 Division 000 - Non-Div Totals Invoice Transactions 2 $1,030.00 Department 000 - Non-Dept Totals Invoice Transactions 2 $1,030.00 Fund 312 - 2015 GO Refunding Bonds Library Totals Invoice Transactions 2 $1,030.00 Run by Accounts Payable on 05/11/2023 10:49:56 AM Page 19 of 24 Accounts Payable by G/L Distribution Report
Payment Date Range 05/12/23 - 05/12/23
34 Vendor Invoice No. Invoice Description Status Held Reason Invoice Date Due Date G/L Date Received Date Payment Date Invoice Amount Fund 422 - Capital Projects - Measure X
Department 000 - Non-Dept
Division 000 - Non-Div
Sub-Division 00 - Non-Subdiv
Account 6300.570 - Prof Svc Other
11489 - Wallace Group, Inc. 59267 Program Management Paid by Check # 102406
04/26/2023 05/01/2023 05/01/2023 05/12/2023 2,165.00
11847 - BKF Engineers 23041262 Marina Pavement
Management Program
Paid by Check
# 102367
04/25/2023 05/01/2023 05/01/2023 05/12/2023 952.00
Account 6300.570 - Prof Svc Other Totals Invoice Transactions 2 $3,117.00 Sub-Division 00 - Non-Subdiv Totals Invoice Transactions 2 $3,117.00 Division 000 - Non-Div Totals Invoice Transactions 2 $3,117.00 Department 000 - Non-Dept Totals Invoice Transactions 2 $3,117.00 Fund 422 - Capital Projects - Measure X Totals Invoice Transactions 2 $3,117.00 Run by Accounts Payable on 05/11/2023 10:49:56 AM Page 20 of 24 Accounts Payable by G/L Distribution Report
Payment Date Range 05/12/23 - 05/12/23
35 Vendor Invoice No. Invoice Description Status Held Reason Invoice Date Due Date G/L Date Received Date Payment Date Invoice Amount Fund 462 - City Capital Projects
Department 000 - Non-Dept
Division 000 - Non-Div
Sub-Division 00 - Non-Subdiv
Account 6300.570 - Prof Svc Other
10515 - Rincon Consultants, Inc. 47759 Marina DVSP 4/1/2023 through 4/30/2023
Paid by EFT #
3257
05/10/2023 05/10/2023 05/10/2023 05/12/2023 13,899.25
11489 - Wallace Group, Inc. 59267 Program Management Paid by Check # 102406
04/26/2023 05/01/2023 05/01/2023 05/12/2023 17,037.22
10316 - Kimley-Horn & Associates 097789008-
0323
Imjin Parkway PS&E Paid by Check
# 102385
03/31/2023 04/28/2023 04/28/2023 05/12/2023 2,842.50
Account 6300.570 - Prof Svc Other Totals Invoice Transactions 3 $33,778.97 Sub-Division 00 - Non-Subdiv Totals Invoice Transactions 3 $33,778.97 Division 000 - Non-Div Totals Invoice Transactions 3 $33,778.97 Department 000 - Non-Dept Totals Invoice Transactions 3 $33,778.97 Fund 462 - City Capital Projects Totals Invoice Transactions 3 $33,778.97 Run by Accounts Payable on 05/11/2023 10:49:56 AM Page 21 of 24 Accounts Payable by G/L Distribution Report
Payment Date Range 05/12/23 - 05/12/23
36 Vendor Invoice No. Invoice Description Status Held Reason Invoice Date Due Date G/L Date Received Date Payment Date Invoice Amount Fund 555 - Marina Airport
Department 000 - Non-Dept
Division 000 - Non-Div
Sub-Division 00 - Non-Subdiv
Account 6300.450 - Prof Svc Legal - City Attorney Other Svc 11704 - Wellington & Rathie - Robert R
Wellington Jr.
26326 Marina Municipal
Airport Matters -
December 2022
Paid by Check
# 102407
05/03/2023 05/08/2023 05/08/2023 05/12/2023 5,880.00
Account 6300.450 - Prof Svc Legal - City Attorney Other Svc Totals Invoice Transactions 1 $5,880.00 Account 6360.050 - Maint & Repairs Building
10728 - Ace Hardware-Public Works 84836 781 Neeson Rd-Steel Stik
Paid by Check
# 102364
03/29/2023 05/08/2023 05/08/2023 05/12/2023 10.91
10728 - Ace Hardware-Public Works 84855 781 Neeson Rd Paid by Check # 102364
03/30/2023 05/08/2023 05/08/2023 05/12/2023 4.11
Account 6360.050 - Maint & Repairs Building Totals Invoice Transactions 2 $15.02 Account 6360.360 - Maint & Repairs Janitorial
10005 - A-1 Sweeping Service April 2023 Sweeping Service Paid by Check # 102362
05/09/2023 05/09/2023 05/09/2023 05/12/2023 5,014.33
Account 6360.360 - Maint & Repairs Janitorial Totals Invoice Transactions 1 $5,014.33 Account 6380.300 - Utilities Gas & Electric
10603 - Verizon Wireless 9932859873 PW Verizon Phone Bill (972476364-0001)
Paid by EFT #
3260
04/18/2023 04/28/2023 04/28/2023 05/12/2023 31.86
Account 6380.300 - Utilities Gas & Electric Totals Invoice Transactions 1 $31.86 Sub-Division 00 - Non-Subdiv Totals Invoice Transactions 5 $10,941.21 Division 000 - Non-Div Totals Invoice Transactions 5 $10,941.21 Department 000 - Non-Dept Totals Invoice Transactions 5 $10,941.21 Fund 555 - Marina Airport Totals Invoice Transactions 5 $10,941.21 Run by Accounts Payable on 05/11/2023 10:49:56 AM Page 22 of 24 Accounts Payable by G/L Distribution Report
Payment Date Range 05/12/23 - 05/12/23
37 Vendor Invoice No. Invoice Description Status Held Reason Invoice Date Due Date G/L Date Received Date Payment Date Invoice Amount Fund 556 - Preston Park NonProfit Corp
Department 000 - Non-Dept
Division 000 - Non-Div
Sub-Division 00 - Non-Subdiv
Account 6300.215 - Prof Svc Fin - Audit
11476 - Chavan & Associates LLP C&A - 17792 City Financial Audit Paid by Check # 102373
05/08/2023 05/18/2023 05/09/2023 05/12/2023 2,500.00
Account 6300.215 - Prof Svc Fin - Audit Totals Invoice Transactions 1 $2,500.00 Sub-Division 00 - Non-Subdiv Totals Invoice Transactions 1 $2,500.00 Division 000 - Non-Div Totals Invoice Transactions 1 $2,500.00 Department 000 - Non-Dept Totals Invoice Transactions 1 $2,500.00 Fund 556 - Preston Park NonProfit Corp Totals Invoice Transactions 1 $2,500.00 Run by Accounts Payable on 05/11/2023 10:49:56 AM Page 23 of 24 Accounts Payable by G/L Distribution Report
Payment Date Range 05/12/23 - 05/12/23
38 Vendor Invoice No. Invoice Description Status Held Reason Invoice Date Due Date G/L Date Received Date Payment Date Invoice Amount Fund 557 - Abrams B NonProfit Corp
Department 000 - Non-Dept
Division 000 - Non-Div
Sub-Division 00 - Non-Subdiv
Account 6300.215 - Prof Svc Fin - Audit
11476 - Chavan & Associates LLP C&A - 17792 City Financial Audit Paid by Check # 102373
05/08/2023 05/18/2023 05/09/2023 05/12/2023 4,500.00
Account 6300.215 - Prof Svc Fin - Audit Totals Invoice Transactions 1 $4,500.00 Sub-Division 00 - Non-Subdiv Totals Invoice Transactions 1 $4,500.00 Division 000 - Non-Div Totals Invoice Transactions 1 $4,500.00 Department 000 - Non-Dept Totals Invoice Transactions 1 $4,500.00 Fund 557 - Abrams B NonProfit Corp Totals Invoice Transactions 1 $4,500.00 Grand Totals Invoice Transactions 129 $240,353.96
Run by Accounts Payable on 05/11/2023 10:49:56 AM Page 24 of 24 Accounts Payable by G/L Distribution Report
Payment Date Range 05/12/23 - 05/12/23
39 Agenda Item: 10b(1)
City Council Meeting of
May 16, 2023

MINUTES
Tuesday, May 2, 2023 6:30 P.M. Open Session

REGULAR MEETING

CITY COUNCIL, AIRPORT COMMISSION,

MARINA ABRAMS B NON-PROFIT CORPORATION, PRESTON PARK

SUSTAINABLE COMMUNITY NON-PROFIT CORPORATION, SUCCESSOR

AGENCY OF THE FORMER MARINA REDEVELOPMENT AGENCY AND MARINA

GROUNDWATER SUSTAINABILITY AGENCY
THIS MEETING WILL BE HELD IN PERSON AND VIRTUALLY (HYBRID).

Council Chambers
211 Hillcrest Avenue
Marina, California
AND
Zoom Meeting URL: https://zoom.us/j/730251556
Zoom Meeting Telephone Only Participation: 1-669-900-9128 - Webinar ID: 730 251 556

PARTICIPATION
You may participate in the City Council meeting in person or in real-time by calling Zoom M eeting via the weblink and phone number provided at the top of this agenda. Instructions on how to access, view and participate in remote meetings are provided by visiting the City’s home page at https://cityofmarina.org/. Attendees can make oral comments during the meeting by using the “Raise Your Hand” feature in the webinar or by pressing *9 on your telephone keypad if joining by phone only.

Council will have the option to modify their action on items based on comments received.

1. CALL TO ORDER

2. ROLL CALL & ESTABLISHMENT OF QUORUM: (City Coun cil, Airport Commissioners, Marina Abrams B Non -Profit Corporation, Pr eston Park Sustainable Communities Nonprofit Corporation, Successor Age ncy of the Former Redevel opment Agency Members and Marina Groundwater Sustainability Agency) MEMBERS PRESENT: Liesbeth Visscher, Brian McCarthy, Kathy Biala, Mayor Pro-Tem/Vice Chair Cristina Medina Dirksen, Mayor/Chair Bruce C. Delgado

3. PUBLIC COMMENT ON CLOSED SESSION: None

4. CLOSED SESSION: None
1 MINUTES for City Council Meeting of Tuesday, May 2, 2023 Page 2

5. MOMENT OF SILENCE & PLEDGE OF ALLEGIANCE (Please stand)

6. SPECIAL PRESENTATIONS:
a. Poppy Day Proclamation

7. COUNCIL AND STAFF ANNOUNCEMENTS:

Mayor Pro Tem Medina Dirksen – Announced on May 13, 2023 from 11:00am-2:00pm is the Pump Track Grand Opening at Glorya Jean Tate Park . Also announced on May 25 th from 2:00- 4:00pm is the second annual Geo rge Floyd reimagining police and Inclusion and direct symposium at the Seaside Oldemyer Center.

Council Member Visscher – Announced that MST is offering their summer passes (June-August) for youths 18yrs and under for $38.00. More information at www.mst.org Mayor Delgado – Thanked MSWD staff for their help at the future Hill top Park with plan ting 1,450 plants . Commented about the Pony Baseball Fundraise movie (The Sandlot) that was played at the Los Arboles Sports Complex on n sports field. Commented on Kite Day at Marina Vista Elementary. Spoke about Lapis Road cleanup on Sunday at 10:00am.

8. PUBLIC COMMENT: Any member of the public may comment on a ny matter within the City Council’s jurisdiction that is no t on the agenda. This is the appro priate place to comment on items on the Consent Age nda. Action will not be t aken on items not on the agenda. Comments are limited to a maximum of three (3) minutes. General public comment may be limited to thirty (30) minutes and/or continued to the end of the agenda. Any member of the public may comment on any matter listed on this agenda at the time the matter is being considered by the City Council . Whenever po ssible, written correspondence should be submitted to the C ouncil in advanc e of the meeting, to provide adequate time for its consideration.
• Alyssa Rendone – Update Council and the public on the Monterey County Conve ntion and Visitors Bureau on what’s been happening over the past few months. During the storms the Hotel Evacuation Rate Program was reactivated, three Marina hotels participated in this program. Spoke about marketing campaigns currently taking place. • Grace Silva-Santella – Announced Friends of the Marina Library will host their Book Sales on Friday and Saturday at the M arina Library from 10:00am -5:00pm and on Sunday from 10:00-1:00pm. Also announ ced on May 13 th is the monthly Dad Read s event from 10:00 - 12:00 and then later that evening is the monthly Independent Movie (The Duke) event for ages 16 and older.

9. CONSENT AGENDA FOR THE SUCCES SOR AGENCY TO THE FORMER MARINA REDEVELOPMENT AGENCY: Background information has been provided to the Successor Agency of the former Redevelopment Agency on all matters listed under the Consent Agenda, and these items are consid ered to be routine and non -controversial. Al l items under the Cons ent Agenda are normally approved by one motion. Prior to such a motion being made, any member o f the public or City Council may ask a question or make a comment about an agenda i tem and staff may provide a response. If discussion or a lengthy explanation is required, the Council may remove an item fr om the Consent Agenda for individual consideration. If an i tem is pulled for discussion, it will be placed at the end of Other Action Items Successor Agency to the former Marina Redevelopment Agency. 2 MINUTES for City Council Meeting of Tuesday, May 2, 2023 Page 3

10. CONSENT AGENDA: These items are considered to be routine and non-controversial.

Successor Agency Accounts Payable Check Numbers: 109-111, totaling $2,555.76. b. MINUTES: (Not a Project under CEQA per Article 20, Section 15378) (1) April 4, 2023, Regular City Council Meeting
(2) April 18, 2023, Regular City Council Meeting
c. CLAIMS AGAINST THE CITY: None
d. AWARD OF BID: None
e. CALL FOR BIDS: None
f. ADOPTION OF RESOLUTIONS:
(1) Adopting Resolution No. 20 23-36, fixing and levying a spe cial tax for principal and interest payments and administra tive costs on th e city' s 2015 General Obligation Refunding Library Bonds for Fiscal Year 2023-2024; and Resolution No. 2023-37, certifying comp liance with State Law (Proposition 218) with respect to special taxes for the 2015 General Obligation Refunding Library Bonds ta x levy for fiscal year 2023-2024.
(2) Adopting Resolution No. 2023 -, receiving the Fiscal Year 2023-24 Engineer's Re port for the Cypress Cove I I Landscape Maintenance Assessment District; decl aring its intention to levy an assessment in fiscal year 2023-24 in that district; and calling a p ublic hearing for May 16, 2023. Pulled by Council Member Visscher, becomes agenda item 11b
(3) Adopting Resolution No. 2023 -, receiving the Fisca l Year 2023-24 Engineer's Report for the Seabreeze Landscape Maintenance Assessment D istrict; declaring its intention to levy an assessment in fiscal year 2023-24 in that district; and calling a public hear ing for May 16, 2023. Pulled by Council Member Visscher, becomes agenda item 11c
(4) Adopting Resolution No. 2023 -, receiving the Fiscal Ye ar 2023-24 Engineer's Report for the Monterey Bay Estates Lighting & Landscape Maintenance Assessment District; declaring it s intention to levy an assessment in fiscal year 2023-24 in that district; and calling a public hearing for May 16, 2023. Pulled by Council Member Visscher, becomes agenda item 11d
(5) Adopting Resolution No. 2023 -38, approving the Job Description and Salary Range for the City Engineer.
3 MINUTES for City Council Meeting of Tuesday, May 2, 2023 Page 4

g. APPROVAL OF AGREEMENTS: None
h. ACCEPTANCE OF PUBLIC IMPROVEMENTS: None
i. MAPS: None
j. REPORTS: (RECEIVE AND FILE):
(1) Consider receiving Investment Reports for the City of Marina, City of Marina as Successor Agency to the Marina Redevelopment Agency, and Preston Park Sustainable Community Non -Profit Cor poration (P PSC- NPC) for the quarter ended March 31, 2023.
k. FUNDING & BUDGET MATTERS: None
l. APPROVE ORDINANCES (WAIVE SECOND READING): None
m. APPROVE APPOINTMENTS: None
Council Member McCarthy noted there were more than three assessment di strict in Marina and asked why they were presented at the same time.

Council Member Visscher requested to pull agenda items 10f(2), 10f(3) and 10f(4) for questions.

Mayor Pro Tem Medina Dirksen, questions for agenda item 10f(5), Do we have the qualification for this position? Is it customary to or might it be a practice that we might consider using some equivalent experiences?
Council Member Biala, question for agenda item 10f(5) , Does this position impact the general fund? Were there any barriers for us to have not hired or put out a position earlier? Was there something preventing us from having this full-time position? MCCARTHY/BIALA: TO AP PROVE THE CONSENT AGENDA MINUS 10f(2), 10 f(3) AND 10f(4). 5-0-0-0 Motion Passes.

12. OTHER ACTIONS I TEMS OF THE SUCCESSOR AGENCY TO THE F ORMER MARINA REDEVELOPMENT AGENCY: Action listed for each Agend a item is that which is requested by staff. The Successor Agency may, at its discretion, take action on any items. Members of the public may be given up to three (3) minutes to speak.

13. OTHER ACTION ITEMS: Action listed for each Agenda item is that which i s requested by staff. The City Council may, at i ts discretion, take action on any items. Members of the public may be given up to three (3) minutes to speak.

Note: No additional major project s or p rograms should b e undertak en without review of the impacts on existing priorities (Resolution No. 2006-79 – April 4, 2006). a. Council to receive the consultant’s Objective Design Stand ards (ODS) presentation, receive any input from the p ublic, and provide its own feedback on the key takeaways and community feedback presented.

Council asked quest ions about : contacting previous developer s for their input; trees and landscaping in standards, attending workshops and loo king for red-flag other jurisdictions might have encountered, status or DRB, ODS process, importance of subjective standards, culturally 4 MINUTES for City Council Meeting of Tuesday, May 2, 2023 Page 5

inclusive desi gn, changes (redline) between past document versus c urrent document tonight , what is the importance of objective standards, length of entitlement process for developers, Cypress Knolls objective standards and zoning, ODS on commercial properties, survey validity if statistics don’t match, how were developers chosen and what questions were asked of them, Public Comments:
• Young So o – Spoke about downtown design and that Marina has a unique diver sity of population and it s’ various food s that can be purchased here versus other cities. Hope s council will keep in the direction of uniqueness.
• George Powell – Spoke on behalf of the Asian comm unity stating they don ’t w ant to be forgotten when it comes to designs. Showed a few picture s of different Asian design buildings. In favor of streamline designs.
• Maria Dungo – Would like to see Asian architecture in th e upcoming community design . city history come from a very rich community, consisting of Filipinos, Japanese, Korean, Vietnamese, Indonesian, and any other culture who came here many years ago before Marina was a city.
• David Kong – Asked that Council co ntinue to reach out to the public to get their input on designs. Indicated that most of the people who answered the survey were not A sian or other ethnics.
• Mia Nguyen – Liked the Asian inspired pictures the previous speaker showed . Believe multicultural designs are the way to go. Suggested in the future gathering of surveys that w e get a larger population that can respond.
• Jeff Markham – Think it's important that we look at what problem SB330 was actually trying to address some cities and jurisdictio ns were using local ordinances and design standards to limit construction of much needed housing . Marina is not one of those cities . E ncouraged council and staff to read the April 16th Mercury News, article titled “Why do All Apartmen t buildings look the same?” Think we need to incorporate SB330 into a broader design process.
• Grace Silva-Santella – Hopes the Council moves forward with this and to have language the embraces diversity of architectural design will allow for architectural firms to create some exciting projects. Spoke about the cost she incurred when renovating her home and placing too many restrictive design standards you’ll have a hard time getting some infill development to happen.
• Denise Turley – Commented on having homes too close t ogether. Would like to see design standards done with common sense, such as roofs that drain into rainwater in barrels, which is done in many cultures.

b. Adopting Resolution No. 2023 -39, receiving the Fiscal Year 2023-24 Engineer's Re port for the Cypress Co ve II Landscape Maintenance Assessment Distri ct; decl aring its intention to levy an assessment in fiscal year 2023-24 in that distr ict; and calling a p ublic hearing for May 16, 2023.

Pulled by Council Member Visscher, was agenda item 10f(2) Council M ember Visscher – Asked the following questions for all three (3) Assessment District item (10f(2), 10f(3) and 10f(4) : Can the amounts be increased over the maximum for future use? Is enough money being reserved for future expenses? If districts get dissolved, does 5 MINUTES for City Council Meeting of Tuesday, May 2, 2023 Page 6

that mean the city takes care of the maintenance? Why is there no budget for supervision/inspections?
DELGADO/BIALA: TO APPROVE RESOLUTION NO. 202 3-39, RECEIVING THE FISCAL YEAR 2023 -24 ENGINEER'S REPORT FOR THE CYPRESS COVE II LANDSCAPE MAINTENANCE ASSESSMENT DISTRICT; DECLARING ITS INTENTION TO LEVY AN ASSESSMENT IN FISCAL YEAR 2023 -24 IN THA T DISTRICT; AND CALLING A PUBLIC HEARING FOR MAY 16, 202 3. 5-0-0-0 Motion Passes
Public Comments: None received.
c. Adopting Resolution No. 2023 -40, receiving the Fisca l Year 2023-24 Engineer's Report for the Seabreeze Landscape Maintenance Ass essment District; declaring its intention to levy an assessm ent in fiscal year 2023-24 in that district; and calling a public hearing for May 16, 2023. Pulled by Council Member Visscher, was agenda item 10f(3)
BIALA/MCCARTHY: TO APPROV E RESOLUTION NO. 2023 -40, RECEIVING THE FISCAL YEAR 2023-24 ENGINEER'S REPORT FOR THE SEABREEZE LANDSCAPE MAINTENANCE ASSESSMENT DISTRICT; DECLARING ITS INTENTION TO LEVY AN ASSESSMENT IN FISCAL YEAR 2023 -24 IN THAT DISTRICT; AND CALLING A PUBLIC HEARING FOR MAY 16, 2023. 5-0-0-0 Motion Passes
Public Comments: None received.

d. Adopting Resolution No . 2023 -41, receiving the Fiscal Year 2023-24 Engineer's Repor t for the Monterey Bay Estates Lighting & Landscape Maintenance Assessment District; declaring it s intention to levy an assessment in fiscal year 2023-24 in that district; and callin g a public hearing for May 16, 2023. Pulled by Council Member Visscher, was agenda item 10f(4)
DELGADO/MEDINA DIRKSEN: TO APPROVE RESOLUTION NO. 2023 -40, RECEIVING THE FISCAL YEAR 2023 -24 ENGINEER'S REPORT FOR T HE SEABREEZE LANDSCAPE MAINTENANCE ASSESSMENT DISTRICT; DECLARING ITS INTENTION TO LEVY AN ASSESSMENT IN FISCAL YEAR 20 23-24 IN THAT DISTRICT; AND CALLING A PUBLIC HEARING FOR MAY 16, 2023 . 5-0-0-0 Motion Passes
Public Comments: None received.

14. COUNCIL & STAFF INFORMATIONAL REPORTS:
a. Monterey County Mayor’s Association [Mayor Bruce Delgado] Mayor Delgado – April’s Mayor Association meetin g was cancelled. May ’s meeting is this Friday.
b. Council report s on meetings and conferences attended (Gov’t Code S ection 53232).

Mayor P ro Tem Medina Dirksen – Reported out TAMC meeting and the presentation on Measure X.
6 MINUTES for City Council Meeting of Tuesday, May 2, 2023 Page 7

Council Member McCarthy – Reported out the Monterey County Mosquito District held a ribbon cutting for their new building on Blanco Road. Spoke about the Sand Gilia Tour Council Member Biala – Announced that the Odor Study has been completed. Spoke about the Sand Gilia Tourn and asked TAMC’s about their Habitat Management Plan and whether or not the surf-line would impact the Sand Gilia?
City Manager Long – Announced there not be a special meeting on May 9th.

15. ADJOURNMENT: The meeting adjourned at 9:50 PM.

Anita Sharp, Deputy City Clerk
ATTEST:

Bruce C. Delgado, Mayor
7 May 12, 2023 Agenda Item: 10f(1)

Honorable Mayor and Members City Council Meeting
of the Marina City Council of May 16, 2023

CITY COUNCIL CONSIDER ADOPTING RESOLUTION NO. 20 23-,

APPROVING A RECLASSIFICATION OF AN ACCO UNTING
TECHNICIAN POSITION TO FINANCIAL ANALYST ; AUTHORIZING

THE CITY MANAGER TO MAKE NECESSARY ADJUSTMENTS TO
CITY’S CLASSIFICATION AND COMPENSATION PLANS ; AND

AUTHORIZING THE FINANCE DIRECTOR TO MAKE APPROPRIATE

BUDGETARY AND ACCOUNTING ENTRIES AND ADJUSTMENTS

REQUEST:

It is requested that the City Council consider:

1. Adopting Resolution No. 202 3-, approving a reclassification of an Acc ounting Technician position to Financial Analyst;

2. Authorizing the City Manager to make necessary adjustments to City’s Classification and Compensation Plans;

3. Authorizing the Finance Director to make appropriate budgetary and accounting entries and adjustments.

BACKGROUND:

Chapter 2.08.070 of the Marina Municipal Code vests the City Manager with the re sponsibility for the e fficient administration of all affai rs of the City and ef fect such administrative reorganization of offices, positions and units under his direction as are in the interest of efficient, effective and economical conduct of the City’s b usiness; and recommend to th e City Council such measures as he considers necessary.

Pursuant to Personnel Manual definition of reclassification: reclassification or reallocation shall mean the reassignment or change in allocation of an individual position by raising it to a hi gher, reducing it to a lower, or mov ing it to another class of the same level on the basis of significant changes in the kind or difficulty of duties and responsibilities in such a position.

ANALYSIS:

Prior to January 2023, the Finance Department consiste d of one Finance Director, one Assistant Finance Director/Accounting Services Manager, one Payroll Technician and two Ac counting Technicians. Additionally, the City has a contract with a local CPA to provide part -time accounting services. In January 202 3, council approved th e funding of a Financial Analyst position within the Fina nce Department . The current vacan cy of a n Accounting Technician position has allowed staff to reassess the vacant position and how it can best be utilized to meet the city’s needs.

The current job description (“EXHIBIT A”) for Financial Analyst includes the following duties:
• Assists in the accurate and proper maintenance of the City’s double -entry accounting system including all sub -systems which may include payroll, accounts receivabl e, accounts payable, etc.
• Participate in the implementation of accounting procedures and methods, and analyzes existing procedures and prepares recommendations for revisions when necessary. 1 • Assists with the preparation and completion of periodic balancing and reconciliation of the general ledger and subsidiary accounts; provides departmental monthly reports for project accounting and cash balances
• Assists with the preparation, creation, and submission of daily financial transactions, monitors journals
• Participates in preparation of the City’s annual financial statements and annual federal, state, and local reports; prepares working trial balances, working papers, and other audit schedules and documents
• Conducts a variety of complex professional lev el adminis trative, operational, financial, and analytical duties in support of the preparation of highly complex reports, studies, research and analysis of accounts, statistics, and legal requirements • Provides assistance in resolving operational and admini strative c hallenges to identify issues, identify solutions, develop recommendations and assist in implementations

The current monthly salary for a Financial Analyst position is represented below.

Financial Analyst Classification Salary Range

Classification Monthly Salary Range
Financial Analyst $6,730 - $8,181

Reclassification Discussion
The proposed reclassification will provide for greater ability of the Finance Department to meet the needs of a city th at is g rowing in o perational and financia l complexity. The City ’s overall budget continues to grow in size, largely due to more diverse revenue sources and more complex financing str uctures, including requirements arising from newer tax measure s (Measures N, U and X) , the dissolution of the Fort Ord Reuse Aut hority (FORA) , progressively complex developer agreements and a greatly expanded Capital Improvement Program . The reclassification of the vacant Accounting Technician position to Financial Analyst ensures that day-to-day operations of the Finance Department are proper ly executed, and complex finance projects are maintained and completed. It will also provide for cross training and budget support.

Similar to the existing Financial Analyst position, this rec lassified position wo uld be confidential, unrepresented, and exempt from the overtime provisions of the Fair Labor Standards Act (FLSA).

FISCAL IMPACT:

The additional salary a nd benefit ex penses associated with the recommended position reclassification may total up to $15, 000. Additionally, the new Financial Analyst position will reduce the need for contract accounting services.

CONCLUSION:

This request is submitted for City Council consideration and action.

Respectfully submitted,

Juan Lopez
Finance Director

2 REVIEWED/CONCUR:

____________________________
Layne Long
City Manager
City of Marina

Exhibit A – Financial Analyst Job Description
Exhibit B – Accounting Technician Job Description

3 RESOLUTION NO. 2023-

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF M ARINA APPROVING A

RECLASSIFICATION OF THE ACCOUNTING TEC HNICIAN POSITION TO FINANCIAL

ANALYST AND AUTHORIZING THE CITY MANAGER TO MAKE NECESSARY ADJUSTMENTS TO CITY’S CLASSIFICATION AND COMPENSATION PLAN, AND

AUTHORIZING FINANCE DIRECTOR TO MAKE APPROPRIATE BUDGETARY AND

ACCOUNTING ENTRIES

WHEREAS, there is a need for a Financial Analyst position, and:

WHEREAS, the Financial Analyst position will be confidential and unrepresented, and:

WHEREAS, the proposed salary is as follows in the table below.

Classification Monthly Financial Analyst Salary Range
Financial Analyst $6,730 - $8,181

WHEREAS, ther e is sufficient funding in the current fiscal year 2022/2023 from unallocated fund balance, and there is sufficient on -going funding available from the General Fund in future years.

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

1. That the Accounting Technician to Financial Analyst reclassification is hereby approved, and;

2. That the Financial Analyst will confidential, unrepresented, and exempt from overtime and;

3. That the City Manager is hereby authorized and directed t o make the necessary adjustments to the City’s Classification and Compensation Plan

4. That th e C ity’s Finance Director is hereby authorized a nd directed to make the necessary and appropriate budget adjustments.

PASSED AND ADOPTED by the City Council of the City of Marina at a regular meeting duly held on the 16th day of May 2023 by the following vote:

AYES, COUNCIL MEMBERS:

NOES, COUNCIL MEMBERS:

ABSENT, COUNCIL MEMBERS:

ABSTAIN, COUNCIL MEMBERS:

______________________________
Bruce C. Delgado, Mayor
ATTEST:

________________________
Anita Sharp, Deputy City Clerk

4 EXHIBIT A
5 EXHIBIT A
6 EXHIBIT A
7 EXHIBIT A
8 EXHIBIT B
9 EXHIBIT B
10 EXHIBIT B
11 May 5, 2023 Item No. 10f(2)
Honorable Mayor and Members City Council Meeting
of the Marina City Council of May 16, 2023
CONSIDER ADOPTING RESOLUTION NO. 20 23-, AMENDING CITY

CONFLICT OF INTEREST CODE
RECOMMENDATION:

It is recommended that the City Council:

1. Adopting Resolution No. 2023-, amending the City’s Conflict of Interest Code.

BACKGROUND:

The Fair Political Practices Commission (FPPC) authorizes municipalities to determine and designate positions required to file the Statement of Economi c Interests (Form 700), and what interests must be disclosed.

At the regular meeting August 19, 2008, the City Council adopted Resolution No. 2008-185, approving amendments to the City’s Conflict of Interest Code (Code) to revise the list of designated positions.(“EXHIBIT B”)
The Political Reform Act requires every local government agency to review its Code biennially. The City’s Code has not been updated since August 19, 2008. The City Council is the reviewing body for the City.

ANALYSIS:

There have been substantial changes in the City’s organizational structure since the last Code was approved. Promotions and new positions that make financi al decisions have been established and should be included in the list of designated positions for the filing Form 700s.

By adopting the proposed resolution, the new positions (noted in b old italics) will be appropriately included in the City’s Conflict of Interest Code, and the strikethrough text will be eliminated (“EXHIBIT A”).

FISCAL IMPACT:

None
CONCLUSION:

This request is submitted for City Council consideration and action.

Respectfully submitted,
_____________________________
Layne Long
City Manager
City of Marina
1 RESOLUTION NO. 2023-

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF MARINA

APPROVING AMENDMENT TO THE CONFLICT-OF-INTEREST CODE

TO REVISE THE LIST OF DESIGNATED POSITIONS

WHEREAS, the Fair Political Practices Commission (FPPC) authorizes municipalities to determ ine and designate positions required to file Statement of Economic Interests (Form 700);and

WHEREAS, the City Council of the City of Marina (City) desires that elected and appointed officials and designated employees be prohibited from making, participating in the making, or attempting to use their positions to influence a governmental decision in which they know or have reason to know they have a financial interest; and

WHEREAS, at the regular meeting August 19, 2008, the City Council adopted Resolution No. 2008- 185, approving amendments to the City’s Conflict of Interest Code (Code) to revise the list of designated positions; and

WHEREAS, the Political Reform Act requires every local government agency to review its Code biennially to ensure the Code reflects current staffing, and submit an amended Code if necessary; and

WHEREAS, the City’s Code has not been updated since August 19, 2008; and

WHEREAS, the City has authorized promotions and established new position s that make financial decisions which should be included in the list of designated positions for the filing of Form 700s; and

WHEREAS, this Resolution shall supersede Resolution No. 2008-185; and

WHEREAS, the City determined the proposed action is not a project as defined by the California Environmental Quality Act (CEQA) Guidelines Section 15378.

NOW, THEREFORE, BE IT RESOLVED, that the City Council of the City of Marina

1. The foregoing recitals are adopted as f indings of the City Council as though fully set forth herein.

2. The Council approves amendment to the Conflict-of-Interest Code (“Exhibit A”).

3. Resolution 2008-185 is hereby rescinded.

4. This Resolution shall be effective immediately.

PASSED AND ADOPTED by the City Council of the City of Marina at a regular meeting duly held on the 16th day of May 2023, by the following vote:

AYES: COUNCIL MEMBERS:

NOES: COUNCIL MEMBERS:

ABSENT: COUNCIL MEMBERS:

ABSTAIN: COUNCIL MEMBERS:

______________________________
Bruce C. Delgado, Mayor
ATTEST:

______________________________
Anita Sharp, Deputy City Clerk

2 CITY OF MARINA

CONFLICT OF INTEREST CODE

DISCLOSURE CATEGORIES
General: Designated employees or individuals shall disclose their financial interest pursuant to the appropriate disclosure category as indicated. Disclosure categories pertain to investments, real property, business positions and sources of incomes, including loans, gifts and travel payments from sources located in or doing business within the jurisdiction of the City of Marina.

Category 1: An appointed board, committee, or commission member, or a designated City employee or consultant in this category must report all investments, business positions, interests in real property, and sources of income, including gifts, loans, and travel payments from third parties (not the City) within the City of Marina jurisdiction.

Category 2: An appointed board, committee, or commission member, or a designated City Employee or consultant, who does not participate in decisions involving real prope rty must report investments, business positions in business entities, and sources of income, including receipts of gifts, loans, and travel payments from third parties (not the City) within the City of Marina’s jurisdiction.

Category 3: Designated p ositions in this category must report investments, business positions in business entities, and income, including receipts of gifts, loans, and travel payments, from sources that provide information technology and telecommunications goods, products or services , including but not limited to, computer hardware or software companies, computer consultan t services, training, data processing firms, and media services.

Category 87200: An officer designated in Government Code §87200 is required to file full disclosur e of all categories pursuant to the Political Reform Act. Refer to Government Code §§87200-87210.

LIST OF DESIGNATED POSITIONS AND DISCLOSURE CATEGORIES

POSITIONS DISCLOSURE CATEGORIES
Mayor and Councilmembers 87200
Planning Commissioners 87200
City Manager 87200
City Attorney 87200
Finance Director 87200
Candidates for Mayor and Council 87200

POSITIONS DISCLOSURE CATEGORIES
Accounting Services Manager 1
Airport Services Manager 1
Assistant City Manager 1
Chief Building Inspector 1
Chief Building Official 1
City Clerk 1
Commission/Committee/Board Members* 1 2
Design Review Board

EXHIBIT A
3 RESOLUTION NO. 2008-185

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF MARINA

APPROVING AMENDMENT TO THE CONFLICT OF INTEREST CODE

TO REVISE THE LIST OF DESIGNATED POSITIONS
WHEREAS, the Fair Political Practices Commission (FPPC) authorizes municipaliti es to determine and designate positions required to file Statement of Economic Interest/Conflict of Interest Statements, and;
WHEREAS, on October 16, 2007, the City Council adopted Resolution No. 2007 -240, approving amendments to the Conflict of Interest Code to revise the list of designated positions, and;
WHEREAS, since the adoption of Resolution No. 2007 -240, it was determined that the position of Police Chief was not included when the position of Community Services Director/Public Safety Director was eliminated
WHEREAS, there have been promotions and new positions established that make financial decisions which should be included in the list of designated positions for the filing Statement of Economic Interest/Conflict of Interest Statements.

NOW, TH EREFORE, BE IT RESOLVED, that the City Council of the City of Marina does hereby approve amendment to the Conflict of Interest Code (“Exhibit A”).

PASSED AND ADOPTED by the City Council of the City of Marina at a regular meeting duly held on the 19th day of August 2008, by the following vote:

AYES: COUNCIL MEMBERS: Amadeo, Ford, Gray, McCall, Wilmot NOES: COUNCIL MEMBERS: None
ABSENT: COUNCIL MEMBERS: None
ABSTAIN: COUNCIL MEMBERS: None
______________________________
Gerald J. Wilmot, Mayor
ATTEST:
______________________________
Anita Sharp, Administrative Assistant

EXHIBIT B
4 EXHIBIT A

APPENDIX A

Designated Position Designated Category

Accounting Services Manager 1

Airport Commission Members 1

Airport Director 1

Airport Operations Manager 1

Airport Services Manager 1

Assistant City Manager 1

Building Director 1

Chief Building Inspector 1

Chief Building Official 1

City Clerk 1

Commission/Committee/Board Members* 1
Design Review Board Members
Economic Development Commission Members
Economic Development Commission Loan Board Members
Public Works Commission Members
Recreation and Cultural Services Commission Members
Tree Committee Members
Airport Commission Members
Redevelopment Agency Members 1

Community Development Director 1

Consultants and Contractors** 1

Development Services Director 1

Economic Development Coordinator 1

Economic Redevelopment Manager 1

Engineering Services Manager 1

Financial Analyst 1

EXHIBIT B
5 APPENDIX A (Contd.)

Fire Chief 1

Fire Captain 1

Fire Lieutenant 1

Fire Division Chief 1

Grants Manager 1

Human Resources and Risk Management Director 1

Marina Small Business Incubator/Technology Cluster Manager 1

Marina Small Business Incubator/Technology Cluster Director 1

Marina Small Business Incubator/Technology Cluster Assistant Director 1

Management Analyst 1

Housing Program Coordinator 1

Parks Maintenance Supervisor 1

Personnel/Risk Manager 1

Planning Project Manager 1

Planning Services Manager 1

Police Captain 1

Police Chief 1

Police Lieutenants-Adjutant 1

Project Manager –/Planner 1

Public Safety Commanders (Fire & Police) 1

Public Safety Sergeants 1

EXHIBIT B
6 APPENDIX A (Contd.)

Public Works Superintendent 1

Public Works Supervisor 1

Recreation Leaders 1

Recreation Program Coordinator 1

Real Property Coordinator 1

Recreation and Cultural Services Director 1

Redevelopment Agency Members 1

Senior Planner 1

Strategic Development Center Director 1

Streets & Building Superintendent 1

*COMMISSION/COMMITTEE/BOARD MEMBERS: Commission/Committee/Board members appointed by the City Council shall be included in the list of designated positions and shall disclose pursuant to the broadest disclosure category in the code.

**CONSULTANTS:Consultants shall be included in the list of designated positions and shall disclose pursuant to the broadest disclosure category in the code subject to the following limitation:

The City Manager may determine in writing that a particular consultant, although a “designated position,” is hired to perform a range of duties that are limi ted in scope and thus is not required to fully comply with the disclosure requirements as described in Appendix B. Such written determination shall include a description of the consultant’s duties and, based upon that description, a statement of the exten t of the disclosure requirements. The City Manager’s determination is a public record and shall be retained for public inspection in the same manner and location as set forth in this Resolution.

NOTE: City Council Members, the City Manager, City Attorney, Planning Commissioners, City Treasurer, Finance and all City Officials (including employees and consultants) who manage public investments shall not be considered designated positions herein so long as those individuals are required to file Disclosure Statements pursuant to Government Code Section 87200 et seq. or successors thereto.

EXHIBIT B
7 APPENDIX B

DISCLOSURE CATEGORIES

General Provisions:

When a member, officer, employee or consultant who holds a designated position is required to disclose investments and sources or income, he or she shall disclose investments in business entities and sources of income that do business in the jurisdiction, plan to do business in the jurisdiction, or have done business in the jurisdiction within the past two years. In addition to other activities, a business entity is doing business with the jurisdiction if it owns real property within the jurisdiction.

When a designated member, officer, employee or consultant who holds a designated position is required to disclose sources of income, he or she shall disclose gifts received from donors located inside as well as outside the jurisdiction:

When a designated member, officer, employee or consultant who holds a designated position is required to disclose interests in real property, he or she shall disclose the type of real property described below, if it is located in whole, or in part, within or not more than two miles outside the boundaries of the jurisdiction, or within two miles of any land owned or used by the City.

When a designated member, officer, employee or consultant who holds a designated position is required to disclose business position, he or she shall disclose positions in business entities that do business in California, plan to do business in California, or have done business in California within the past two years.

For purposes of this Conflict of Interest Code, the jurisdiction is that area within the legal boundaries of the City of Marina.

Disclosure Category:

A member, officer, employee or consultant holding a position assigned to Disclosure Category 1 shall, in the manner described above, report:

(a) All investments in business entities and sources of income in the jurisdiction;

(b) Interests in real property in the jurisdiction that were acquired by, leased or otherwise used by the City of Marina.

(c) His or her status as director, officer, partner, trustee, employee or holder of a management position in any business entity within the jurisdiction.

EXHIBIT B
8 August 12, 2008 Item No. 8f(3)

Honorable Mayor and Members City Council Meeting
of the Marina City Council of August 19, 2008

RECOMMENDATION TO CONSIDER ADOPTING RESOLUTION NO.
2008-, AMENDING CITY CONFLICT OF INTEREST CODE

RECOMMENDATION:

It is recommended that the City Council:

1. Consider adopting Resolution No. 2008-, amending City Conflict of Interest Code.

BACKGROUND:

The Fair Political Practices Commission (FPPC) authorizes municipalities to determine and designate positions required to file Statement of Economic Interest/Conflict of Interest Statements.

At the regular meeting of October 16, 2007, the City Council adopted Resolution No. 2007 -240, approving amendments to the City’s Conflict of Interest Code to revise the list of designated positions.

ANALYSIS:

When the position of Community Se rvices Director/Public Safety Director was eliminated and the Police Chief position was created, the updated position and title were not included in Resolution No. 2007-240.

In addition, there have been promotions and new positions established that make f inancial decisions that should be included in the list of designated positions for the filing Statement of Economic Interest/Conflict of Interest Statements.

By adopting the proposed resolution, the new positions (noted in bold italics) will be appropriately included in the Conflict of Interest Code (“EXHIBIT A”).

FISCAL IMPACT:

None

CONCLUSION:

This request is submitted for City Council consideration and possible action.

Respectfully submitted,

____________________________
Joy P. Junsay
City Clerk
City of Marina

EXHIBIT B
9 REVIEWED/CONCUR:

_____________________________
Anthony J. Altfeld
City Manager
City of Marina

NOTED FOR FISCAL IMPACT:

_____________________________
Richard B. Standridge, CPA
Interim Finance Director
City of Marina

EXHIBIT B
10 POSITIONS DISCLOSURE CATEGORIES

Economic Development Commission
Economic Development Commission Loan Board
Public Works Commission
Recreation & Cultural Services Commission
Tree Committee
Airport Commission
Redevelopment Agency

Community Development Director 1
Consultants and Contractors** 1
Development Services Director 1
Economic Development Coordinator 2
Economic Redevelopment Manager 1
Engineering Services Manager 2
Fire Chief 1
Fire Division Chief 1
Fire Captains 2
Fire Lieutenant 2
Grants Manager 1
Human Resources and Risk Manager 1
Small Business Incubator/Technology Cluster Manager 1
Small Business Incubator/Technology Cluster Director 1 Small Business Incubator/Technology Cluster Asst. Director 1 Management Analyst 1 2
Housing Program Coordinator 1
Planning Project Manager 1
Planning Services Manager 1
Police Captains / Commanders 1
Police Chief 1
Police Lieutenants 2
Project Manager /Planner 1
Public Safety Commanders 1
Public Safety Sergeants 1
Public Works Superintendent 1
Public Works Director 1
Recreation Leaders 2
Recreation Program Coordinator 1
Real Property Coordinator 1
Recreation & Cultural Services Director 1
Senior Planner 1
Strategic Development Center Director 1
Streets and Building Superintendent 1

EXHIBIT A
11 * COMMISSION/COMMITTEE/BOARD MEMBERS: Commission/Committee/Board mem bers appointed by the City Council shall be included in the list of designated positions and shall disclose pursuant to the broadest disclosure category in the code.

** CONSULTANTS: Consultants shall be included in the list of designated positions and shall disclose pursuant to the broadest disclosure category in the code subject to the following limitation:

The City Manager may determine in writing that a particular consultant, although a “designated position,” is hired to perform a range of duties that are limited in scope and thus is not required to fully comply with the disclosure requirements as described in Disclosure Category1 . Such written determination shall include a description of the consultant’s duties and, based upon that description, a statement of the extent of the disclosure requirements. The City Manager’s determination is a public record and shall be retained for public inspection in the same manner and location as set forth in this Resolution.

EXHIBIT A
12 May 3, 2023, 2021 Item No. 10h(1)

Honorable Mayor and Members City Council Meeting
of the Marina City Council of May 16, 2023

CITY COUNCIL CONSIDER ADOPTING RESOLUTION NO. 2 023-,
ACCEPTING THE COMPLETION OF AIRPORT BUILDING 533

EXTERIOR IMPROVEMENTS PROJECT AND AUTHORIZING THE

FILING OF A NOTICE OF COMPLETION WITH THE MONTEREY
COUNTY RECORDER’S OFFICE

REQUEST:

It is requested that the City Council consider:

1. Adopting Resolution No. 2023-, accepting the completion of the Airport Building 533 Exterior Improvement Project, and;

2. Authorizing the filing of a Notice of Completion with the Monterey County Recorder’s Office.

BACKGROUND:

At the regular meeting of July 2, 2019, the City Council adopted Resolution No. 2019-64, adopting the Fiscal Year 2019 -20 and 2020 -21 budgets. Building 5 33 Improvements Project #2004 was listed as a funded, active project in the Airport Capital Projects Fund 460.

Building 5 33, located at 721 Neeson Road , serves building tenants including Monterey Bay Skydive, pilots, and the public. The Building 5 33 Improvements Project # 2004 included construction of interior and exterior improvements to continue the viability of the building.

Building 533 exterior siding was deteriorated and in need of replacing/rehabilitating to protect the structure and interior of the building. Also, the interior ground level restrooms need upgrading to refurbish outdated facilities and to meet American with Disabilities Act (ADA) requirements.

The proposed improvements to Building 5 33 was phased into two projects. The first phase included the exterior improvements including siding rehabilitation. The second phase included the interior improvements to make the restrooms ADA compliant. The phasing of the improvements would facilitate the completion of the work and prioritize the exterior imp rovements to inhibit further deterioration of the building.

At the regular meeting of Ju ne 2, 20 21, the City Council adopted Resolution No. 20 21-61, approving advertising and call for bids for the Marina Airport Building 533 Exterior Improvements project.

At the regular meeting of August 3 , 20 21, the City Council adopted Resolution No. 20 21-88, rejecting all bids, and approving re-advertising and call for bids for the Marina Airport Building 533 Exterior Improvements project.

At the regular meeting of October 19, 2021, the City Council adopted Resolution No. 20 21-109, awarding a construction contract for the Marina Airport Building 533 Exterior Improvements project to Color New Company of Woodland Hills, California in the amount of $471,900 plus a 10% construction contingency. Also included in this resolution is the appropriation of additional funds in the amount of $454,570.00.

1 ANALYSIS:

Following is the project expenditure summary:

Project Expenditure Summary
Description Approved Amount Expense Amount
Project Management, Architectural
Services, Construction Management &
Inspection $ 130,834.07

$ 119,514.53
Color New Co. Construction Award $ 471,900.00 $ 471,900.00 10% Construction Contingency $ 47, 190.00 Construction Change Orders (3 total) $ 25,687.00 Additional Repair by On Call Contractor,
authorized by the City
$ 11,594.18

Total Construction Cost $ 509,180.72 TOTAL PROJECT COST $ 618,837.75

The final construction cost with three construction change orders plus two work orders, removal of deteriorated stairs and removal and replacement of deteriorated door to the mechanical room, completed by Thayer Construction (City On-Call Contract) is $509,180.72. The three construction change orders were for additional painting requested by the City, a change in material to better match the existing siding, and miscellaneous work needed to complete the work.

The total project cost is $618,837.75. The architectural services include design and preparation of bidding documents for the interior improvements . The coating phase of the project was substantially completed on May 3,2022 and the installation of polycarbonate clear panels was substantially completed on December 16,2022. The project was delayed due to weather and material delay. In December 2022 and April 2023, the Contractor performed warranty repair on the coating. EXHIBIT B shows the before, during and after construction photos of B533 exterior improvements.

The Marina Airport Building 533 Exterior Improvements project is complete. It is appropriate to accept these public improvements and to file a Notice of Completion for the project with the Monterey County Recorder’s Office (“ EXHIBIT A”). Following Council approval, a Notice of Completion will be filed, and contract retention release is 35 days after the recording of the Notice of Completion.

FISCAL IMPACT:

No additional budget impact due to this action. Approval will result in release of contract payment retention which was budgeted and approved at the time of contract award. Airport CIP project Building 533 Improvements Project #2004 has a total allocation of $650,925. Remaining project funds maybe be used in interior improvements to Building 533.

California Environmental Quality Act (CEQA)
The City of Marina Planning Division determined that this action, acceptance of project and authorization to file Notice of Completion for the City of Marina Airport Building 533 External Improvements is maintenance of existing infrastructure and is not a project as defined by the California Environmental Quality Act (CEQA) (CCR, Title 14, Chapter 3 ("CEQA Guidelines"), Article 20, Section 15378).

2 CONCLUSION:

This request is submitted for City Council consideration and possible action.

Respectfully submitted,

____________________________
Elvira Morla-Camacho, P.E., QSD
Project Management Services
Wallace Group

REVIEWED/CONCUR:

_________________________
Matthew Nelson
Airport Manager
City of Marina

_________________________
Brian McMinn, P.E., P.L.S.

Public Works Director/City Engineer
City of Marina

_____________________________
Layne P. Long
City Manager
City of Marina

3 RESOLUTION NO. 2023-

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF MARINA

ACCEPTING THE COMPLETION OF THE CITY OF MARINA AIRPORT
BUILDING 533 EXTERIOR IMPROVEMENTS PROJECT AND

AUTHORIZING THE FILING OF A NOTICE OF COMPLETION WITH THE MONTEREY COUNTY RECORDER’S OFFICE

WHEREAS, at the regular meeting of July 2, 2019, the City Council adopted Resolution No. 2019- 64, adopting the Fiscal Year 2019-20 and 2020-21 budgets; and, WHEREAS, Building 533 Improvements Project #2004 was listed as a funded, active project in the Airport Capital Projects Fund 460; and,
WHEREAS, the proposed improvements to Building 533 was phased into two projects. The first phase include d the exterior improvements including siding rehabilitation. The second phase included the interior improvements to make the restrooms ADA compliant. The phasing of the improvements would facilitate the completion of the work and prioritize the exterior improvements to inhibit further deterioration of the building; and,

WHEREAS, at the regular meeting of Ju ne 2, 20 21, the City Council adopted Resolution No. 2021-, approving advertising and call for bids for the Marina Airport Building 533 Exterior Improvements Project; and,

WHEREAS, at the regular meeting of August 3, 2021, the City Council adopted Resolution No. 2021-61, rejecting all bids, and approving re-advertising and call for bids for the Marina Airport Building 533 Exterior Improvements Project; and,

WHEREAS, at the regular meeting of October 19, 2021, the City Council adopted Resolution No. 2021-88, awarding a construction contract for the Marina Airport Building 533 Exterior Improvements project to Color New Company of Woodland Hills, California in the amount of $471,900 plus a 10% construction contingency. Also included in this resolution is the appropriation of additional funds in the amount of $454,570.00; and,

WHEREAS, the final construction cost with three construction change orders plus two work orders, removal of deteriorated stairs and removal and replacement of deteriorated door to the mechanical room, completed by Thayer Construction (City On-Call Contract), is $509,180.72. The three construction change orders were for additional painting requested by the City, change in material to better match the existing siding, and miscellaneous work needed to complete the work; and,

WHEREAS, the total project cost is $618,837.75. The architectural services include design and preparation of bidding documents for the interior improvements. The coating phase of the project was substantially completed in May 2022 and the installation of polycarbonate clear panels was substantially completed in December 2022. The project was delayed due to weather and material delay. In December 2022 and April 2023, the Contractor performed warranty repair on the coating; and,

WHEREAS, there is no additional budget impact due to this action. Approval will result in release of contract payment retention which was budgeted and approved at the time of contract award.

Airport CIP project Building 533 Improvements Project #2004 has a total allocation of $650,925.

Remaining project funds maybe be used in interior improvements to Building 533; and, 4 Resolution No. 2023-
Page Two

WHEREAS, the Marina Airport Building 533 Exterior Improvements project is complete. It is appropriate to accept these public improvements and to file a Notice of Completion for the project with the Monterey County Recorder’s Office (“ EXHIBIT A”). Following Council approval, a Notice of Completion will be filed, and contract retention release is 35 days after the recording of the Notice of Completion; and,

NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Marina does hereby:

1. Accept the completion of the Airport Building 533 Exterior Improvement Project; and,

2. Authorizing the filing of a Notice of Completion with the Monterey County Recorder’s Office.

PASSED AND ADOPTED by the City Council of the City of Marina at a regular meeting duly held on the 16th day of May 2023, by the following vote:

AYES: COUNCIL MEMBERS:

NOES: COUNCIL MEMBERS:

ABSENT: COUNCIL MEMBERS:

ABSTAIN: COUNCIL MEMBERS:

_____________________________
Bruce Delgado, Mayor
ATTEST:

_______________________________
Anita Sharp, Deputy City Clerk
5 After Recordation Return To:

City of Marina
Public Works Department
211 Hillcrest Avenue
Marina, CA 93933

NOTICE OF COMPLETION

NOTICE IS HEREBY GIVE N that the City of Marina, a municipal corporati on, did, on the 3rd day of November 2021, enter in to a c ontract with New Color Company of Woodland Hills , California wherein said contractor agreed to complete all work for the City of Marina Airport Building 533 Exterior Improvements Project in accordance with the plans, specifications, addenda and construction change orders issued by the City of Marina.

That the work under said contract was completed by the contractor or assignee and accepted by the City of Marina on May 16, 2023.

The real property involved in said contract i s described as 721 Neeson Road, Marina California with the property interest of the City as Owner.

Dated: May 17, 2023
MARINA, a Municipal Corporation

BY
Brian McMinn, P.E./P.L.S.

Public Works Director/City Engineer

________________________________________________________

VERIFICATION

I, the undersigned, say: I am the Public Works Director/City Engineer of the City of M arina, a Municipal Corporation, and the declarant of the foregoing notice of completion: I have read said notice of completion and k now the contents thereof; the sa me is t rue of my own knowledge. I declare under penalty of perjury that the foregoing is true and correct.

Executed on __________________________, 2023, at Marina, California.

__________________________________
Brian McMinn P.E./P.L.S.

Public Works Director/City Engineer

EXHIBIT A
6 7
May 12, 2023 Item No: 10j(1)
Honorable Mayor and Members City Council Meeting
of the Marina City Council of May 16, 2023
CITY COUNCIL TO CONSIDER ADOPTING RESOLUTION NO. 2023-,

RECEIVING AND FILING THE ANNUAL FINANCIAL REPOR T AND

THE AUDITOR GOVERNANCE LETTERS
REQUEST:

It is requested that the City Council:

1. Receive and file the City’s Annual Audit for the period ending June 30, 2022; and,

2. Receive and file the City’s Annual Single Audit Report for the period ending June 30, 2022.

3. Receive and file the City of Marina A uditor Governanc e Letter (SAS 114) and Management Letter (SAS 115) for the fiscal year ending June 30, 2022.

BACKGROUND:

State law requires that the City of Marina prepare annual, audited financial statements. The attached audit fulfills that requirement. The audit contains a lengthy discussion of the financial statements and substantial financial notes that discuss the City’s debt, pension position, fund balance situation and other aspects of the City’s financial condition. These notes are worth reading to better understand some long -term issues facing Ma rina. The document contains additional rep orts, namely:
• The Management Discussion and Analysis (MD&A) pages 14-25, which provide a detailed interpretation of the annual financial report.
• Various Statistical Tables, taken principally from past audits, shows 10-year historical tables of revenues, expenditures, population growth and other helpful statistics, allowing the reader to better understand the fiscal and demographic trends occurring in Marina.

Evaluating the City’s Financial Position.

Included in the Annual Comprehensive Financial Report (ACFR) is the MD&A pages 14-25, which provides a detail ed interpretation of the annual financial report. This staff report is a high-level summary that segues into the more detailed information contained in the MD&A and ACFR.

The City provides a number of different lines of business. The principle method on distinguishing the results of those business lines is the fund. The City uses three types of funds: Governmental, Enterprise and Fiduciary.

Governmental Funds are designed to show the flow of funds. Capital assets are not depreciated.

Outstanding debt is not shown. As a result, the funds are sometimes called checking acc ount statements. The net income and fund balance approximate cash.

In contrast, the Enterprise Funds include capital assets and debt. As a result, net income and fund equity cannot be thought of as cash because non-cash assets can be rather significant. In the case of Marina, housing and land assets at the Airport, Preston Park and Abrams dwarf those funds’ cash. 1 Finally, the City has Fiduciary Funds it holds in trust to discharge a certain duty. In this case, the City is responsible for discharging the debt obligations of the City’s former redevelopment agency.

Two of the most basic and revealing questions that can be asked about each fund are:

• Did the fund have positive net income this past year?; and, • Does the fund have cash reserves or available fund balance?

The net income question is impo rtant because if a fund always has positive net income, it is in a sustainable condition; the fund will be able to maintain the services it provides over the long run. In contrast, a negative net income can be sustained for a limited time but should require further analysis to understand if the negative net income is a short-term condition or a structural condition that needs to be addressed.

Fund balance, or available cash, is important to consider because such resources allows a fund to temporarily operate and fund negative net income of losses. (Cash is examined in Enterprise Funds instead of Fund Equity because Enterprise Funds frequently have a large portion of their equity tied up in fixed assets, something that cannot easily be converted to something else.) This may occur due to large outlays in capital projects for which the City has accumulated assets or to cover sudden drops in income due to recessions which may cause revenues to decline.

Governmental Funds – fund balance

Table 1 – Fund Balance of Governmental Funds as of June 30, 2022 (in thousands)

At the close of Fiscal Year 2021-22, the City of Marina’s governmental funds reported combined fund balances of $115.7 million, an increase of $43.2 million in comparison with the prior year. $5.2 million was attributed to excess revenues over expenditures within the General Fund.

General Fund – fund balance
As of June 30, 2022, the unassigned fund balance of the general fund was $18.5 million, as shown in Table 2. The unassigned fund balance includes the Fiscal Year 2021-22 sale of land totaling $6.3 million. The total General Fund fund balance increased to $32.7, an increase of $5.5 million, or 20% from the prior year and is mostly a result of the land sale as well as high revenues for all major categories, including property tax, sales tax, and transient occupancy tax. Approximately ½ of all the City’s revenues are in the General Fund. The FY 2021-22 General Fund amended budget called for a deficit of $7.8 million while the general fund ultimately produced a surplus of $4 million. $13.5 million of the total fund balance is committed.
2 Table 2 – GF Fund Balance Components as of June 30, 2022.

The unassigned fund balance is a positive sign for the city as major revenue streams have recovered from the COVID-19 pandemic. The most current unassigned fund balance is closer to $14.5 million, largely due to Fiscal Year 2022-23 financial commitments, including the recent commitment to purchase a new Rosenbauer Fire Truck. Table 3 shows a reconciliation of unassigned fund balance, which includes commitments made in our revised biennial budget as well as necessary increases to our emergency reserve to ensure the city meets its 20% emergency reserve target.

Table 3 – General Fund Unassigned Fund Balance Reconciliation

Impact Fee Fund
The Impact Fee Fund collects impact fees from developers to pay for needed infrastructure due to development. The Impact Fee Fund balance increased by $3.5 million for the year. The Council receives an annual report detailing the available funds for each of the City’s impact fees as well as what projects need to be constructed from those funds. As a result, no further action is needed by Council to manage thes e funds other than consider these funds and which projects sh ould be constructed at budget deliberation time.

3 Fort Ord Reuse Authority (FORA) Dissolution Fund
This fund is used to account for resources received from FORA upon dissolution for Community Development and Habitat Management. The fund balance increased by $7.7 million for the year, largely due to the ongoing collection of the FORA CFD Replacement fees and a drawdown of $3.5 million in FORA “escrow” bond proceeds. Council has committed some of these funds toward blight removal and building rehabilitatio n i n the form er F ort Or d areas and will have a dditional opportunities to commit funds during the upcoming biennial budget cycle.

Abrams Debt Service
This fund collects debt service contributions and makes annual debt service payments. In the case of Abrams, the Abrams Enterprise Fund transfers the annual debt service payment to the Abrams debt service fund.

All Other Nonmajor Governmental Funds
The City has another 21 special revenue funds. Most are very limited such as monies collected from the cable company to pay for Public Educational and Governmental (PEG) cable pr ogramming.

However, three funds, Gas Tax, Measure X and SB 1 or Road Maintenance and Rehabilitation Fund, are funds now available for road maintenance and construction. In FY 2022-23 staff pursued and completed a financing instrument, Certificates of Participation (COPs), to leverage ongoing Measure X revenues. The COPs, structured similar to a bond, generated $11.5 million in upfront proceeds that are to be used for street repairs and improvements.

Additionally, the Capital Projects Fund receives cash from other funds and/or grants which are held by that fund until a capital project is completed. If the project costs more than budgeted, the funding sources must transfer in additional resources to complete the project. If the project costs less, then resources are transferred back to the originating fund. As result, any fund balance is committed to the projects approved by Council. The objective of this fund is to ensure that sufficient resources are transferred into the fund for its capital projects. Fund balance for this fund increased by $21 million for the year, mostly due to substantial budgetary commitments for park improvements and upgrades, street repairs and improvements, improved management systems and other citywide capital projects.

A more detailed schedule of Nonmajor Governmental Funds can be found in the supplementary information section of the ACFR

Enterprise Funds: Airport, Abrams and Preston Park – fund balance Net position of total Enterprise funds grew $625 thousand from prior year. Total operating revenue for business -type activ ities was $1 2.9 million and t otal operating expenses for business type activities was $10.5 million.

Airport
The airport ope ration is accounted for as a business, to be supported by its own rev enues and generate sufficient cash to maintain its c apital plant. The fund had negative net income this past year, of $34,000. But the negative net income occurred after absorbing a $724,000 depreciation charge as well as a transfer to the Airport Capital Project Fund of $835,000. Actual cash decreased by almost $153,000. If the Airport can expect to rec eive Federal Aviation grants in the future, a slight negative income amount is acceptable.

Abrams and Preston Park.

Although these two housing funds are reported separately, they are managed by the same third-party administrator and operationally appear the same. They are separated due to how each asset was originally acquired.

4 To determine the long-term sustainability of the assets, staff conducted an internal study several years ago and determined at the time that the funds appear to sustainable and that Preston Park, which has a $36 million note coming due February 1, 2026, is on a path to be able to refinance the property with a fully amortized loan.

Successor Agency - Fiduciary Fund
A fallout of the dissolution of Redevelopment was that the City became the custodian of the former Redevelopment Agency of Marina. The non-housing portion of the former redevelopment agency has financial obligations to pay, the largest obligation being the funding of tax increment payments to Marina Community Partners for developments at the Dunes. In fact, in July of 2018 and May of 2020, the former redevelopme nt agency issued tax increment financing to partiall y fund th is obligation. Staff recently completed a third tax increment bond issuance in early 2023. The City will receive tax increment payments to pay these obligations until the obligations are extinguished. The City’s General Fund will have no liability for this debt.

Audit Summary
The City of Marina has substantially improved its fiscal position. The challenge is to now decide how to allocate its resources to best meet the needs of the community.

Management Letters
After each fiscal year, independent auditors examine and test the underlying controls, fiscal records and financial transactions from which the City’s and Agency's Annual Financial Reports are prepared and issue their opinion on the basic financial statements contained in the reports. The City’s independent auditors, Chavan and Associates, LLP, performed these tasks and issued an unmodified (“clean”) opinion for the financial reports of fiscal year ended June 30, 2022.

Professional standards r equire that the auditors provide the City two (2) additional letter s, specifically the “Governance Letter (SAS 114)” and “Management Letter of Comments (SAS 115).” Additionally, if the City expends $750,000 or more in federal awards during its fiscal year it is required to obtain a Single Audit, which requires, among other things; additional internal control testing to ensure compliance for major programs, development a schedule of expenditure of federal awards (SEFA), identification of funds and major programs under which the funds were received and other audit requirements under Government Auditing Standards and Uniform Guidance. The staff report contains the City of Marina’s Fiscal Year 2021-22 Single Audit Report (“EXHIBIT B”).

ANALYSIS:

The Singl e Audit Report, with respect to the limited sco pe of the City ’s internal control o ver financial reporting, contains no instances of noncompliance or other matters that are required to be reported under Government Accounting Standards. The report does not provide an opinion on the effectiveness of internal cont rols or compliance. Regarding Uniform Guidance, the single audit report again does not identify any deficiencies in internal control over compliance within the limited scope of the report. The report does not provide an opinion on the effectiveness of internal control over compliance. Ultimately, the report provides for no instances of noncompliance within the limited scope of testing but material weaknesses or significant deficiencies in internal controls may exist. The SEFA, which was developed by the City of Marina, identified grant funding from the U.S.

Department of Transportation (Airport), Department of the Treasury (Citywide) and Department of Homeland Security (SAFER Grant, Fire) as the largest sources of federal funds.

The Governance Letter (SAS 114) includes discussion regarding the auditors’ responsibility, City accounting practices, difficulties and/or disagreements encountered, corrected and/or uncorrected misstatements, management represen tation, management consultation with other independent accountants and other audit findings or issues (“EXHIBIT C”). Nothing adverse was noted in the letter.
5 The Management Letter of Comment s (SAS 115) does not include any suggestions for improvements to the City’s internal controls (“EXHIBIT D”). While that is an indication of strong internal controls, it is not an absolute assurance that material weakn esses do not exist . Staff will continue to follow best practices and continuous improvements in all accounting functions.

Lastly, the auditors identified upcoming accounting pronouncements which may have significant impacts on the City ’s financial statements. Staff continue to analyze these statements and will incorporate into future financial statements.

FISCAL IMPACT:

The audit ind icates tha t the various actions the City has taken o ver the last eight years have significantly improved the City’s fiscal condition.

CONCLUSION:

The City’s fiscal position has markedly improved over the last eight years. The challenge for the City will be to weigh all the competing demands upon the City and addressing those demands in a strategic manner.

Respectfully submitted,

_____________________________
Juan Lopez
Finance Director
City of Marina

REVIEWED/CONCUR:

_____________________________
Layne Long
City Manager
City of Marina

6 RESOLUTION NO. 2023-

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF MARINA

RECEIVING AND FILING THE CITY OF MARINA COMPREHENSIVE ANNUAL FINANCIAL REPORT, SINGLE AUDIT REPORT AND AUDITOR’S GOVERNANCE LETTER (SAS 114), CITY AUDITOR’S MANAGEMENT LETTER OF COMMENTS (SAS 115) FOR THE FISCAL YEAR ENDED JUNE 30, 2022.

WHEREAS, after each fiscal year independent auditors examine and test the underlying controls, fiscal record s and fina ncial transactions from which the City ’s Annual Financial Reports are prepared (“Exhibit A”), and issue their opinion on the basic financial statements contained in the reports, and;

WHEREAS, the purpose of the audit is to determine whether, in the auditor's opinion, the financial statements present fairly in all material respects the City’s financial position and results of operations for the fiscal year; whether the City is in compliance with significant laws, regulations contracts and grants; and to evaluate the City's system of internal controls, and;

WHEREAS, the auditors, Chavan & Associates, LLP, issued unmodified (“clean”) opinion as of and for the year ended June 30, 2022, on the City of Marina's financial statements dated May 2, 2023, and;

WHEREAS, the audit report states “In our opinion, the financial statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of the City of Marina, as of June 30, 20 22, and the re spective chan ges in financial position, an d, where applicable, cash flows thereof for the year then ended in accordance with account ing principles generally accepted in the United States of America.,” and;

WHEREAS, in accordance with GASB State ment No. 3 4, the financ ial reports inclu de:

Management's Discussion and Analysis (MD&A); Basic Financial Statements (including Notes to Financial Statements); Required Supplementary Information; and Supplementary Information; and,

WHEREAS, after each fiscal year independent auditors examine and test the underlying controls, fiscal records and financial transactions from which the City’s and Age ncy's Annual Financial Reports are prepared, and issue their opinion on the basic financial statements contained i n the reports, and;

WHEREAS, the City independent auditors, Chavan & Associates, LLP, performed these tasks and issued an unmodified (“clean”) opinion, and;

WHEREAS, the City, as a non-federal entity that expended over $750,000 in Federal awa rds, is required to have a fiscal year 2021-2022 single audit conducted in accordance with Title 2 U.S. Code of Federal Regulations, Uniform Administrative R equirements, Cost Princi ples, and Audit Requirements for Federal Awards (Uniform Guidance), and;

WHEREAS, the Single Audit Rep ort (“Exhibit B”) includes discussion regarding the auditors’ responsibility, City a ccounting p ractices, the limited scope of testing under the report and no instances of noncompliance were identified in testing, and;

7 Resolution No. 2023-
Page Two

WHEREAS, professional standards require that the auditors provide the City two additional letters, specifically the “Governance Letter (SAS 114)” and “Management Letter of Comments (SAS 115),” and;

WHEREAS, the Governance Letter (SAS 114 ) (“Exhibit C”) includes discussion regarding the auditors’ responsibility, City accounting practices, difficulties and/or disagreements encountered, corrected and/or uncorrected misstatements, management representation, management consultation with other independent accountants and other audit findings or issues. Nothing adverse was noted in the letter, and;

WHEREAS, the Management Letter of Comments (SAS 115) (“Exhibit D”) includes no suggestions for improvements to the City’s internal controls, and;

NOW, THEREFORE IT BE RESOLVED, that the City Council of the City of Marina:

1. Receive the Annual Comprehensive Financial Report for the Year Ending June 30, 2022; and

2. Receive and file the Single Audit Report for the Year Ending June 30, 2022; and

3. Receive and file City of Marina Auditor’s Governance Lette r (SAS 114), City Auditor’s Management Letter of Comments (SAS 115) for the fiscal year ended June 30, 2022.

PASSED AND ADOPTED by the City Council of the City of Marina at a regular meeting duly held on the 16th day of May 2023, by the following vote:

AYES: COUNCIL MEMBERS:

NOES: COUNCIL MEMBERS:

ABSENT: COUNCIL MEMBERS:

ABSTAIN: COUNCIL MEMBERS:

Bruce C. Delgado, Mayor
ATTEST:

Anita Sharp, Deputy City Clerk

8 _____________________________________________________________________________________ Serving a World Class Community

Annual Comprehensive Financial Report
for the fiscal year ended
June 30, 2022
City of Marina

California

EXHIBIT A
9 This page is intentionally blank

EXHIBIT A
10 CITY OF MARINA

ANNUAL COMPREHENSIVE FINANCIAL REPORT
FOR THE YEAR ENDED JUNE 30, 2022

TABLE OF CONTENTS

INTRODUCTORY SECTION
Transmittal Letter .......................................................................................................................... 1 Directory of Officials ..................................................................................................................... 6 Organizational Chart ...................................................................................................................... 7

FINANCIAL SECTION
Independent Au ditor ’s Report ....................................................................................................... 10 Management’s Discussion and Analysis (Required Supplementary Information) ............................ 15

Basic Financial Statements:

Government -Wide Financial Statements :

Statement of Net Position .................................................................................................. 28 Statement of Acti vities ...................................................................................................... 29 Fund Financial Statements
Governmental Funds:

Balance Sheet .............................................................................................................. 31 Reconciliation of the Government Funds Balance Sheet
to the Government -Wide Financial Statement of Net Position .................................. 32 Statement of Revenues, Expenditures and Changes in Fund Balances ............................ 33 Reconciliation of the Governmental Funds Statement of Revenues, Expenditures and Changes in Fund Balances to the Government -Wide Stateme nt of Activities ........................................................................................... 34 Proprietary Funds:

Statement of Net Position ............................................................................................ 37 Statement of Revenues, Expenses, a nd Changes in Fund Net Position ........................... 38 Statement of Cash Flows .............................................................................................. 39 Fiduciary Fund Financial Statements:

Statement of Fiduciary Net Position ............................................................................. 41 Statement of Changes in Fiduciary Net Position ........................................................... 42

Notes to the Basic Financial Statements ................................................................................. 45

EQUIRED SUPPLEMENTARY INFORMATION
Schedule of Revenues, Expenditures and Changes in Fund Balances – Budget and Actual (GAA P Basis):

General Fund .................................................................................................................... 84 FORA Dissolution Fund .................................................................................................... 85 Schedule of Pension Contributions ................................................................................................ 86 Schedule of Proportionate Share of Net Pension Liability .............................................................. 87 Schedule of Changes in Total OPEB Liability ............................................................................... 88

UPPLEMENTARY INFORMATION
Nonmajor Governmental Funds:

Combining Balance Sheet ....................................................................................................... 94 Combining Statement of Revenues, Expenditures and Changes in Fund Balances ..................... 99

EXHIBIT A
11 CITY OF MARINA

ANNUAL COMPREHENSIVE FINANCIAL REPORT
FOR THE YEAR ENDED JUNE 30, 2022

TABLE OF CONTENTS
General Fund:

Combining Balance Sheet ..................................................................................................... 105 Combining Statement of Revenues, Expenditures and Changes in Fund Balances ................... 106

STATISTI CAL SECTION
Net Position by Component ........................................................................................................ 1 09 Changes in Net Position ............................................................................................................. 110 Fund Balances of Governmental Funds ....................................................................................... 1 11 Changes in Fund Balances of Governmental Funds ...................................................................... 112 General Fund Tax Revenues ........................................................................................................... 113 General Fund Revenues ................................................................................................................. 114 All Governmental Fund Revenues ................................................................................................... 115 Total Outstanding Debt .............................................................................................................. 116 Bonded Debt .............................................................................................................................. 1 17 Demographic and Economic Statistics ........................................................................................ 1 18 Citywide Assessed Value and Estimated Actual Valu e of Taxable Property ................................. 1 19 Total Assessed Value of Property by Use Code, Citywide .................................................................... 1 20 Direct and Overlapping Property Tax Rates ................................................................................ 121 Principal Property Taxpayers ...................................................................................................... 122 Principal Employers ................................................................................................................... 123 Overlapping Debt ....................................................................................................................... 124

EXHIBIT A
12 TRANSMITTAL LETTER

EXHIBIT A
13 CITY OF MARINA
211 Hillcrest Avenue
Marina, CA 93933
May 2, 2023
Honorable Mayor Bruce Delgado
Members of the City of Marina City Council, and
Citizens of the City of Marina:

SUBJECT: Annual Comprehensive Financial Report – June 30, 2022 The Annual Comprehensive Financial Report for the City of Marina for the fiscal year ended June 30, 2022 is hereby submitted

REPORT PURPOSE AND ORGANIZATION
In accordance with State law, which requires that the accounts and fiscal affairs of all municipal entities be examined annually by an independent certified public accountant, the City of Marina retained an independent auditor, Chavan and Associates, LLP, to audit the City’s financial statements. Chavan and Associates, LLP, has issued an unmodified opinion that the financial statements for the year ended June 30, 2022, are fairly presented in conformity with generally accepted accounting principles (GAAP). This opinion, along with the basic financial statements, are submitted as the AnnualComprehensive Financial Report (ACFR) for the City for the fiscal year ended June 30, 2022. The information included in the financial section of this report fulfills the above requirement.

This report consists of City management’s representations regarding the finances of the City of Marina. Management assumes full responsibility for the completeness, data accuracy, and fairness of the information presented, including all footnotes and disclosures. Management believes the data presented are accurate in all material respects and presented in a manner designed to fairly set forth the financial position and results of operations of the City.

To provide a reasonable basis for making these representations, City management has established a comprehensive framework of internal controls that is designed to both protect the City’s assets from loss, theft, or misuse and to compile sufficiently reliable information for the preparation of the City’s financial statements in conformity with generally accepted accounting principles.

Because the cost of internal controls should not exceed their benefits, the City’s internal controls have been designed to provide reasonable, rather than absolute, assurance that the financial statements are free from material misstatements. The audit is intended to provide users with reasonable assurance that the information presented is free from material

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EXHIBIT A
14 misstatements. As management, we assert, that to the best of our knowledge and belief, this financial report is complete and reliable in all material respects.

Generally accepted accounting principles require management to provide a narrative introduction, overview, and analysis that accompanies the basic financial statements in a format known as the Management’s Discussion and Analysis (MD&A). T his letter of transmittal is intended to augment the MD&A and is meant to be read in conjunction with the MD&A. The MD&A can be found in the Financial Section of this document, immediately following the report of the independent auditor.

CITY OF MARINA GOVERNMENT
The City of Marina was incorporated in 1975 and is located 10 miles north of Monterey, California on the Monterey Bay. Due to the closure of Fort Ord, the City has significant land assets from the military base’s closure that has caused Marina to be a quickly growing community on the Monterey Bay. Marina has available land and water allocation which will support additional housing development in the City. It currently occupies 9.76 square miles and serves a population of 21,457, with a median age of 34. The City of Marina is influenced by tourism in the Monterey Bay and Cal State University Monterey Bay. A major regional shopping center for Monterey Bay area is located in Marina. The school district and City of Marina also have a significant economic presence, employing in total more than 100 teachers, professionals, and support staff.

Form of Government
The City of Marina has operated under the mayor-council form of government since 1975.

Policy-making and legislative authority are vested in the governing council (Council) consisting of the mayor and four other members, with the mayor elected separately from the other Council members. Council members serve four-year terms, with two members elected every two years. The Mayor is elected for a four-year term. The City Council appoints the City of Marina’s manager, who in turn appoints its department heads.

City Services
The City of Marina provides police and fire protection; traffic control; on- and off-street parking; building inspections; licenses and permits; the construction and maintenance of highways, streets, and other infrastructure; recreational and cultural activities; low-income housing; and general aviation services. Water and sewer services are provided through legally separate entities and are not shown on the City’s financial statements.

Budgetary Policy and Control
The Council adopts a budget for the fiscal year by June 30 preceding the beginning of the fiscal year on July 1. The City has adopted a two-year budget process which includes two discrete single year budgets and is the foundation for the City of Marina’s financial planning and control. The budget is prepared by fund, function (e.g., public safety), and department

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EXHIBIT A
15 (e.g., police). Department heads may transfer non-personnel related resources within a department as they see fit. The City Manager and Finance Director may transfer resources between departments as they see fit. Transfers of resources between funds, however, need special approval from the governing council. The City is empowered to levy a property tax on real property located within its boundaries. It also is empowered by state statute to extend its corporate limits by annexation, which it has done from time to time.

FACTORS AFFECTING FINANCIAL CONDITION
This brief narrative on the local economy, City financial policies and major initiatives outlined within the annual budget is intended to provide context to the MD&A and financial statements.

Local Economy
In March of 2020, the City declared a local emergency in response to the coronavirus (“COVID-19”) worldwide pandemic. The subsequent statewide shelter-in-place orders and progressive closing and uneven reopening of economic sectors created great uncertainty for the United States and worldwide economies. Until now, the economy, surprisingly, has recovered well due to several factors, including: the emergence and effectiveness of vaccines against new virus strains, society’s adaptation to safer personal interactions, and federal stimulus funds.

Locally, the City of Marina unemployment rate increased from 2.6% in 2019 to 19.3% in March 2020 and subsequently returned back to 2.1% in 2022.

The City’s three major sources of General Fund revenue include Property Tax, Sales and Use Tax and Transient Occupancy Tax (TOT), which make up over 70 percent of the City’s revenues. In June of 2020, the City of Marina reduced its FY 2020-2021 budgeted revenues for all major revenue sources as the effects of COVID-19 brought great uncertainty to the health care system and economy. The City also took great care to budget conservatively for FYs 2021-22 and 2022 -23 during its biennial budget process. The City Council also took measures to reduce the impact to the city’s financial condition by controlling operating expenses and pausing personnel recruitments and projects.

Ultimately, nearly all revenue streams performed better than the conservative budget estimates and have since returned to pre-pandemic levels. TOT, which is particularly sensitive to travel and tourism to the Monterey Peninsula, experienced the most negative impacts of the pandemic. TOT was $4 million for FY 2018-2019, dropped to about $3.5 million for FYs 2019-2020 and 2020-2021 and bounced back to $4.6 million as of FY 2021-2022.

In May of 2021, the City was awarded approximately $5.4 million of American Rescue Plan Act (ARPA) funds. At the time of this publication a small portion of these funds have been allocated for premium pay for city staff who worked during the pandemic and COVID small business loan relief. The Council will have further discussions on the use of remaining funds which will likely center around lost revenue replacement and citywide general services.

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EXHIBIT A
16 Strategic Initiatives and Priorities
The City of Marina has adopted a two-year budget process which includes two discrete single year budgets. This biennial budget process is the foundation of the City’s financial planning and strategic priority-setting process. The City also makes mid-cycle budget adjustments halfway through its two-year budget process to better align with changing economic conditions.

To better focus on the needs of the community, the City Council entered into a cohesive budget process for Fiscal Years 2021/2022 and 2022/2023 that included multiple council and community priority-setting sessions, a community survey and multiple public budget hearings.

From these sessions, the City Council developed a set of priorities that included:
 Building capacity through staff recruitment and retention  Enhanced Citywide Street and pedestrian crossing maintenance.  Improved Citywide Park improvements and upgrades.
 An ongoing commitment to groundwater protection litigation.  Aesthetic improvements via blight removal and improved streetscape and landscape  Enhanced Community Planning, including an update to the General Plan and a focus on development in the downtown area.
 A focus on fiscal sustainability with ongoing contributions to financial reserves, a vehicle and equipment replacement fund and pension stabilization fund.

The report contains a Management Discussion and Analysis Discussion (MD&A) section which looks at the financials from a global perspective. Some key points to consider when reviewing the report is:
 At the close of Fiscal Year 2021/2022, the City of Marina’s governmental funds reported combined fund balances of $115.7 million, an increase of $43.6 million in comparison with the prior year. Approximately 16% or $18.5 million was classified as unassigned fund balance and was available for spending at the government’s discretion.
 At the end of the current fiscal year, the general fund’s unrestricted fund balance (the total of the committed, assigned, and unassigned components of fund balance) was $32.4 million, or 127% of total general fund expenditures, prior to transfers. T he general fund’s unassigned fund balance was $18.9 million or 74% of total general fund expenditures, prior to transfers.
 The fund balance in the General Fund increased by $5.2 million, with revenues of $34.3 million and expenditures of $25.6 million, prior to transfers in of $241 thousand, and transfers out of $10.4 million.
 The City has significant housing assets in the Abrams Park and Preston Park Enterprises. These two enterprises have 194 units and 354 unit, respectively. The Abrams Park is financed by a fully amortized loan, maturing in November of 2036.

The Preston Park enterprise is financed by an interest only loan maturing in February

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EXHIBIT A
17 of 2026. The City has done some preliminary evaluations which suggest that in 2026, the City will be able to obtain fully amortized financing for Preston Park.  Pensions are and will be an ongoing challenge for the City. The annual unfunded pension cost to the City increased by nearly $200,000 and is projected to increase until 2032. Council has set aside annual budget allocations which will pay for ½ of the projected increases. However, the other half of the cost increase will need to come from ongoing revenues. The City has benefitted from an extended business cycle without a recession since 2008, but with the ongoing COVID-19 pandemic, we can expect added pension costs beyond original forecasts. Therefore, the City Council has set-aside $2.5 million as a pension reserve as of 6/30/2021.  To prepare for uncertain times, the City has funded a General Fund emergency reserve at 20% of General Fund revenues ($5.5 million) and adopted a balanced budget resolution 2012-46.

ACKNOWLEDGEMENTS
As a result of the professionalism and dedication of the Finance Department staff, the City continues to make strides in updating and enhancing its financial policies, procedures and systems and its financial reporting capabilities, as evidenced by the production of this comprehensive annual financial report. T he preparation of this report also required the involvement of many City departments in gathering statistics, as well as the guidance and support of our financial consultant, Richard Standridge, and the City’s independent auditor, and we extend our appreciation to these individuals for the assistance provided.

Respectfully submitted,
Juan Lopez
Juan Lopez
Finance Director

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EXHIBIT A
18 City of Marina City Council & Administrators
Mayor
Bruce Carlos Delgado
November 2018 - 2022
City Council Members
David Burnett Kathy Y. Biala Cristina Medina Dirksen Lisa Berkley District 1 District 2 District 3 District 4
9/2020 - 11/2022 11/2020 - 11/2024 11/2020 - 11/2024 11/2018 - 11/2022 Layne Long, City Manager
Heidi Quinn, Interim City Attorney
Matthew Mogensen, Assistant City Manager
Juan Lopez, Finance Director
Doug McCoun, Fire Chief
Tina Nieto, Police Chief
Guido Persicone, Community Development Director
Brian McMinn, Public Works Director
Vacant, Recreation & Cultural Services Director

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EXHIBIT A
19 The People
City of Marina
Mayor and City Council
Airport Commission
Successor Agency
Abrams B Non‐Profit Corporation
Preston Park Non‐Profit Corporation
Layne Long
City Manager
City of Marina – Organization Chart
Heidi Quinn
Interim City Attorney
Matt Mogensen
Assistant City Manager
Tina Nieto
Police Department
Doug McCoun
Fire Department
Guido Persicone
Community Development
Brian McMinn
Public Works
Vacant
Recreation & Cultural
Juan Lopez
Finance Department
Commissions
And
Board

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EXHIBIT A
20 FINANCIAL SECTION

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21 This page is intentionally blank

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EXHIBIT A
22 15105 Concord Circle, Suite 130 Morgan Hill, CA 95037 Tel: 408-217-8749 • E-Fax: 408-872-4159
[email protected] • www.cnallp.com

INDEPENDENT AUDITOR’S REPORT

To the Honorable Mayor and Members of the City Council
of the City of Marina
Marina, California

Report on the Financial Statements

Opinion

We have audited the accompanying financial statements of the governmental activities, business-type activities, each major fund, and the aggregate remaining fund information of the City of Marina (the “City"), as of and for the year ended June 30, 2022, and the related notes to the financial statements, which collectively comprise City ’s basic financial statements as listed in the table of contents.

In our opinion, the financial statements referred to above pr esent fairly, in all material respects, the respective financial position of the governmental activities, business- type activities, each major fund, and the aggregate remaining fund information of the City of Marina, as of June 30, 2022, 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.

Emphasis of a Matter

During the year, the City implemented GASB Statement No. 87, Leases. As a result, the City recorded a lease receivable of $9,650,644 and related deferred inflows of resources of $9,040,656, net of accumulated amortization . See note 1 for additional information. Our opinion was not modified for these matters.

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23 15105 Concord Circle, Suite 130 Morgan Hill, CA 95037 Tel: 408-217-8749 • E-Fax: 408-872-4159
[email protected] • www.cnallp.com
Responsibilities of Management for the Financial Statements

City 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.

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. Rea sonable 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 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 GAGAS, we:

• Exercise professional judgment and mai ntain professional skepticism throughout the audit.
• 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.
• 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.
• 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.

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24 15105 Concord Circle, Suite 130 Morgan Hill, CA 95037 Tel: 408-217-8749 • E-Fax: 408-872-4159
[email protected] • www.cnallp.com
• 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.

Required Supplementary Information

Accounting principles generally accepted in the United States of America require that the management’s discussion and other required supplementary information, as listed in the table of contents, be presented to supplement the basic financial statements.

Such information,
although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board who considers it to be an e ssential 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 financial statements as a whole. The introductory section , combining individual non- major fund schedules , General Fund combining statements, and statistical data, are presented for purposes of additional analysis and are not a required part of the financial statements.

The combining and individual nonmajor fund financial statements and General Fund combining statements are the resp onsibility of management and were derived from and relate 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 combining and individual nonmajor fund financial statements and General Fund combining statements are fairly stated in all material

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25 15105 Concord Circle, Suite 130 Morgan Hill, CA 95037 Tel: 408-217-8749 • E-Fax: 408-872-4159
[email protected] • www.cnallp.com
respects in relation to the basic financial statements as a whole.

The introductory and statistical sections have not been subjected to the auditing procedures applied in the audit of the basic financial statements and, according ly, we do not express an opinion or provide any assurance on them.

Other Reporting Required by Government Auditing Standards

In accordance with Government Auditing Standards , we have also issued our report dated May 2, 2023 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 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 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.

Chavan & Associates, LLP
Certified Public Accountants
May 2, 2023
Morgan Hill, California

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26 MANAGEMENT’S DISCUSSION

AND ANALYSIS

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27 City of Marina Management’s Discussion and Analysis

INTRODUCTION

As management of the City of Marina, we offer reader s of the City’s financial statements this narrative overview and analysis of financial ac tivities of the City of Marina, for the fiscal year that ended on June 30, 2022. We encourage readers to consider the in formation presented here, in conjunction with additional information that we have furnished in our letter of transmittal. This information can be found on page 1 of this report. The required components of the report are listed below.

Required Components of the Annual Financial Report

F
ISCAL YEAR 2021/2022 FINANCIAL HIGHLIGHTS

Government-Wide Highlights

 The assets and deferred outflows of resources of th e City of Marina exceeded the liabilities at the close of the most recent fiscal year by $225 million (net position). Of this amount, net position included $120 million was classified as net investment in capital assets; $49 million as restricted; and $56 million as unrestricted net position.

 The City’s net position increased by $45 million and its change in net position was $36 million more than the prior fiscal year. In the Governmental Activities, tax revenues increased by $3.9 million, charges for services increased by $14.7 million, and capital grants and cont ributions increased by $7.8 million.

 In the Business-Type Activities, charges for serv ices increased by $333 thousand and capital grants and contributions increased by $208 thousand.

 Deferred outflows of resources increased by $1.16 million while deferred inflows of resources increased by $20.1 million mostly due to differences in expected and actual earnings, expected and actual experiences and changes in proportions related to the City’s retirement plans. The City’s

Management’s
Discussion & Analysis

Government-Wide
Financial Statements

Fund
Financial Statements

Notes to the
Financial Statements

Basic
Financial Statements

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28 City of Marina Management’s Discussion and Analysis

pension liability in accordance with GASB 68 as of June 30, 2022 , was $13.3 million, while its total OPEB liability for the fiscal year ending June 30, 2022, was $6.2 million.

 The City’s long-term debt decreased by $716 th ousand or 4% in Fiscal Year 2021/2022 primarily from debt service payments made during the year.

 The City’s net capital assets decreased by 0.4% or $744 thousand primarily a result of depreciation.

 Capital outlay expenditures totaled $4.2 million vs $3.99 million in the prior year.

Fund Highlights

 At the close of Fiscal Year 2021/2022, the City of Marina’s governmental funds reported combined fund balances of $115.7 million, an increase of $43.6 million in comparison with the prior year.

Approximately 16% or $18.5 millio n was classified as unassigned f und balance and was available for spending at the government’s discretion.

 At the end of the current fiscal year, the general fund’s unrestricted fund balance (the total of the committed, assigned, and unassigned components of fund balance) was $32.4 million, or 127% of total general fund expenditures, prior to transfer s. The general fund’s unassigned fund balance was $18.5 million or 72% of total general fund expenditures, prior to transfers.

 The fund balance in the General Fund increased by $5.2 million, with revenues of $34.3 million and expenditures of $25.6 million, prior to transfer s in of $241 thousand, transfers out of $10.4 million and other financing sources of $6.6 million. Ther e was an additional increase of $342 thousand to account for prior period adjustments related to new accounting pronouncements.

VERVIEW OF THE FINANCIAL STATEMENTS

The discussion and analysis are intended to serve as an introduction to the City of Marina’s financial statements. The City of Marina’s basic financial statements are comprised of (1) Government-wide Financial Statements (2) Fund Financial Statements, and (3) note s to the financial statements. This report also contains other supplementary information in addition to the basic financial statements themselves.

Government-Wide Financial Statements

The government-wide financial statements are designed to provide readers with a broad overview of the City of Marina’s finances, in a manner similar to a private-sector business. Government-wide financial statements are prepared on the accrual basis, wh ich means they measure the flow of all economic resources of the City as a whole. Governme nt-wide financial statements consist of the Statement of Net Position and the Statement of Activities.

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29 City of Marina Management’s Discussion and Analysis

The Statement of Net Position presents financial information on all of the City of Marina’s assets, liabilities, and deferred inflows/outflows of re sources, with the difference 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 of Marina is improving or declining.

The Statement of Activities presents information showing how the City of Marina’s net position changed during the most recent fiscal year. All changes in net position are reported as soon as the underlying event giving rise to the change occurs, regardless of the timing of related cash flows. This is consistent with a full accrual concept, which may result in the reporting of revenues and expenses in the current fiscal year, with cash flows occurring in future fiscal periods (e.g. uncollected revenues; and earned but not used vacation leave).

Both of the government-wide financial statements dist inguish functions of the City of Marina that are principally supported by taxes and intergovernmental revenues (governmental activities) from other functions that are inte nded to recover all or a significant port ion of their costs th rough user fees and charges (business-type activities). An overview of the City’s functions associated with each classification is listed below.

Governmental Activities – All of the City's basic services are considered to be governmental activities. This includes law enforcement, fire and emergency serv ices, planning and building, public works, parks and recreation, economic and communi ty development, recreation, cu ltural services, and general administration. Transient occupancy taxes, sales taxes, property taxes, impact fees, state and federal grants finance most of these activities. Charges for services, which include parks and recreation fees, are also used to help offset costs of providing certain services.

Business-Type Activities – This City’s enterprise ac tivities include the Airport, Preston Park and Abrams B operations. Unlike governmental services, these services are fully supported by charges paid by users based on the amount of services they use.

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. Th e City, like other state and local governments, uses fund accounting to ensure and demonstrate compliance with finance-related legal requirements.

Fund financial statements provide detailed information about each of the City's most significant funds, called major funds. Major funds are presented indi vidually, with all non-major funds summarized and presented only in a single column. Subordinate sche dules present the detail of these non-major funds.

Major funds present the major activities of the City for the fiscal year, and may change from year to year as a result of changes in the pattern of the City's activities. The City's funds are segregated into three categories: governmental funds, proprietary funds, and fiduciary funds.

Governmental Funds

Governmental funds are used to account for essentially the same function reported as governmental activities in the government-wide financial statements. However, unlike the government-wide financial statements, governmental funds focus on near-term inflows and outflows of spendable resources, as well as on balances of spendable resources available at the end of the fiscal year. This represents a modified accrual

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30 City of Marina Management’s Discussion and Analysis

basis of accounting, with capital assets, long-lived assets, and long-term liabilities excluded from the financial statements. Such information may be usef ul in evaluating the City '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 the 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 im pact 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 the comparison between governmental funds and governmental activities.

The City maintains multiple 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, the City Capital Projects Fund, the Impact Fee Fund, FORA Dissolution Fund, and the Abrams B Debt Service Fund. These funds are considered to be major funds. Data from the other governmental funds are combined into a single aggregated presentation. Individual fund data for each of these non-major governmental funds is provided in the form of combining statements in the combining and individual fund statements and schedules section of this report. A budgetary comparison statement has been provided as required supplementary information for the General Fund to demonstrate compliance with this budget.

Proprietary Funds

The City of Marina has the following three enterprise funds which are proprietary funds : The Marina Municipal Airport Fund, Preston Park Housing Fund and Abrams B Housing Fund which are considered major funds for the City of Marina. Enterprise funds provide the same type of information as business- type activities in the government-wide statements.

Fiduciary Funds

Fiduciary funds are used to account for resources held for the benefit of parties outside the City.

Fiduciary funds are not reported in the Government-Wide financial statements because the resources of these funds are not available to support the City of Marina’s own programs. The accounting for fiduciary funds is much like that used for business type activities. The City did maintain three fiduciary funds during Fiscal Year 2021/22, the FORA Dissolution Administration Fund, the Successor Agency Obligation Retirement Fund and the Successor Agency Housing Assets Fund.

OTES TO THE FINANCIAL STATEMENTS

Notes to the Financial Statements provide additional information that is essential to a full understanding of the data provided in the government-wide and f und financial statements. The notes can be found immediately following the fund financial statements.

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31 City of Marina Management’s Discussion and Analysis

OTHER INFORMATION

In addition to the basic financial statements and accompanying notes, this report also presents required supplementary information concerning the City of Marina’s funding progress for its employee pension and OPEB benefit obligations. The combining statem ents referred to earlier in connection with nonmajor governmental funds are presented immediately following the required supplementary information on pensions and OPEB as supplementary info rmation. The City also provides combining statements for it’s the sub-funds that comprise the intra fund transactions included in the General Fund.

An un-audited statistical section provides historical and current data on financial trends, revenue and debt capacity, demographic and economic information, and operating information.

GOVERNMENT-WIDE FINANCIAL ANALYSIS

Over time, net position may serve as an indicator of a government’s financial position. In the case of the City of Marina, assets and deferred outflows of resources exceeded liabilities and deferred inflows of resources by $225 million at the close of the Fiscal Year 2021/2022. This represents an increase of $45 million over the prior year.

The following table summarizes the City’s ending net position:

Net position of the City’s governmental activities increased $44 million to $169 million. Approximately 24% of net position relating to govern mental activities are unrestricted, and $120 million of the City's net position reflects its investment in capital assets, (e .g., land, buildings, general government infrastructure, equipment, etc.), less accumulated depreciation and any outstanding that was debt used to acquire or construct those assets. Capital assets represent infrastructure which provide services to citizens and are not available for future spending. Although the City‘s invest ment in capital assets is reported net of related debt, it should be noted that the resources to repay this debt must be provided from other sources, since 2022 2021 2022 2021 2022 2021
Assets
Current and other assets 128,307 $ 84,388 $ 15,699 $ 5,437 $ 144,006 $ 89,825$ Capital assets 85,505 85,218 86,124 87,155 171,629 172,373 Total Assets 213,812$ 169,606 $ 101,823 $ 92,592 $ 315,635 $ 262,198 $ Deferred Outflows of Resources 7,854$ 6,692$ - $ - $ 7,854$ 6,692$ Liabilities
Current and other liabilities 4,251$ 4,035$ 1,725$ 1,508$ 5,976$ 5,543$ Noncurrent liabilities 35,766 46,704 35,950 35,950 71,716 82,654 T otal Liabilities 40,017$ 50,739 $ 37,675 $ 37,458 $ 77,692 $ 88,197$ Deferred Inflows of Resources 12,776$ 860$ 8,222 $ - $ 20,998$ 860$ Net Position
Net investment in capital assets 78,194$ 77,649 $ 41,331 $ 41,902 $ 119,525 $ 119,551 $ Restricted 49,491 33,705 - - 49,491 33,705 Unrestricted 41,188 13,345 14,595 13,232 55,783 26,577 Total Net Position 168,873$ 124,699 $ 55,926 $ 55,134 $ 224,799 $ 179,833 $ Table 1 - Net Position (in thousands)
Governmental Activities TotalBusiness-Type Activities

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32 City of Marina Management’s Discussion and Analysis

the capital assets themselves cannot be used to liquidate the liabilities. Total liabilities related to governmental activities decreased by $10.7 million mostly due to decreases in pension and OPEB liabilities.

See note 10 for detailed information related to the OPEB, along with the required supplementary information section of this report.

Total net position of the City’s business-type activities increased $792 thousand to $55.9 million. At the end of the current fiscal year, the City of Marina is able to report a positive balance for the government as a whole. The reasons for the overall financial cha nges are discussed in the following sections for governmental and business-type activities.

With total revenues for Fiscal Year 2021/2022 at $87 million and total expenses at $43 million, the change in net position for current activity yielded an increase of $44 million. An analysis of the changes in revenues and expenses by type of significant events follows:

Governmental Activities

As shown in the following Statement of Changes in Net Position schedule, the net position for governmental activities increased from $44.2 million in the prior year to $168.9 million in the current fiscal year. This increase is largely due to increases in charges for services and tax revenue.

Total program revenues for governmental activities were $38.7 million, which included $25.4 in charges for services, $5.2 million in operating gran ts and contributions and $8.2 million in capital grants and contributions. Total program revenues from the prior year were $12.9 million. Current year charges for services included $8.2 million in Community Facility Development fees.

Increase Increase
Functions/Programs 2022 2021 (Decrease) 2022 2021 (Decrease) Program Revenues
Charges for services 25,391$ 10,718$ 14,673$ 12,659$ 12,326$ 333$ Operating grants and contributions 5,146 1,788 3,358 - - - Capital grants and contributions 8,178 383 7,795 670 462 208 Total Program Revenues 38,715 12,889 25,826 13,329 12,788 541 General Revenues
Taxes 27,635 23,749 3,886 - - - Investment earnings 319 679 (360) 172 56 116 Other revenues 629 905 (276) 253 226 27 Transfers 865 832 33 (865) (832) (33) Gain on sale of land 6,323 - 6,323 - - - Total General Revenues, Transfers and Special 35,771 26,165 9,606 (440) (550) 110 Expenses
General government 8,136 8,898 (762) - - - Public safety 14,228 13,666 562 - - - Public works 2,133 2,405 (272) - - - Economic & community development 4,981 5,248 (267) - - - Recreation & cultural serv ices 1,050 941 109 - - - Interest on fiscal charges 562 639 (77) - - - Marina Municipal Airport - - - 1,969 1,893 76 Preston Park Non-profit Corporation - - - 7,304 6,317 987 Abrams B Non-profit Corporation - - - 2,990 3,167 (177) Total Expenses 31,090 31,797 (707) 12,263 11,377 886 Increase / (Decrease) in Net Position 43,396 7,257 36,139 626 861 (235) Prior Period Adjustments 778 (276) 1,054 166 - 166 Net Position, Beginning of Year 124,699 117,718 6,981 55,134 54,273 861 Net Position, End of Year 168,873$ 124,699$ 44,174$ 55,926$ 55,134$ 792$ Table 2 - Statement of Changes in Net Position (in thousands) Business-Type ActivitiesGovernmental Activities

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33 City of Marina Management’s Discussion and Analysis

Total expenditures for government al activities were $31.1 million, which was a decrease of $707 thousand from the prior year of $31.8 million.

Business-Type Activities

The City’s business type activities represent the Airport, Preston Park an d Abrams B enterprise operations.

Total program revenues for business-type activities were $13.3 million and was comprised of $12.7 in charges for services and $670 thousand in capital gr ants. Total program revenues from the prior year were $12.8 million.

Total expenses for business-type activities were $12.3 million, which was an increase of $886 thousand from prior year. This is primarily due to a decrease in the operations of Preston Park during the year of $987 thousand.

F
INANCIAL ANALYSIS OF THE CITY’S GOVERNMENTAL FUNDS

As noted earlier, the City of Marina uses fund accounting to ensure and demonstrate compliance with finance-related legal requirements.

The focus of the City’s governmental funds is to provide information on near-term inflows, outflows, and balances of spendable resources. Such informat ion is useful in assessing the City’s financing requirements. In particular, the unassigned fund balance may serve as a useful measure of a government’s net resources available for discretionary use as they represent the portion of fund balance which has not yet been limited to use for a particular pur pose by either an external party, the City itself, or a group or individual that has been delegated authority to assign resources for particular purposes by the City of Marina’s Council.

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34 City of Marina Management’s Discussion and Analysis

The following table summarizes the changes in fu nd balance of the Major Funds and Other Nonmajor Governmental Funds:

General Fund – Components of Fund Balance

The general fund is the chief operating fund of the City of Marina. At the end of the current fiscal year, the unassigned fund balance of th e general fund was $18.5 million and the total fund balance in the General Fund increased to $32.7 million. This is an increase in fund balance of $5.5 million, or 20%, from the prior year. The major components of the fund balance are shown below:

City Abrams B
Capital Impact FORA Debt Nonmajor
General Projects Fee Dissolution Serv ice Gov't
Fund Fund Fund Fund Fund Funds Total
Total Revenues 34,341$ 3,879 $ 9,549 $ 11,773$ 747$ 7,621 $ 67,910 $ Total Expenditures 25,612 1,145 - 526 735 4,108 32,126 Revenues Over (Under) Expenditures 8,729 2,734 9,549 11,247 12 3,513 35,784 Other Financing Sources 6,598 - - - - - 6,598 Transfers In 241 18,339 - - - 3,765 22,345 Transfers Out (10,373) (93) (6,050) (3,527) - (1,436) (21,479) Net Change in Fund Balances 5,195 20,980 3,499 7,720 12 5,842 43,248 Beginning Fund Balances 27,129 8,476 16,784 11,350 451 7,900 72,090 Prior Period Adj ustment 342 - 2 - - 1 345 Ending Fund Balances 32,666$ 29,456 $ 20,285 $ 19,070 $ 463 $ 13,743 $ 115,683 $ Major Funds
Table 3 - Summary of Changes in Fund Balance - Governmental Funds (in thousands)

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35 City of Marina Management’s Discussion and Analysis

The following chart displays the components of f und balance for governmental funds other than the General Fund:

CAPITAL ASSETS

The City of Marina’s investment in capital assets fo r its governmental and busine ss-type activities as of June 30, 2022, amounts to $171.6 million (net of accumula ted depreciation). This includes net capital assets from governmental activities of $85.5 million a nd net capital assets from business type activities at $86.1 million. The total decrease in the City of Marina’s capital assets during the current fiscal year was approximately $743 thousand. This includes a net increase of $287 thousand related to Governmental Activities and a net decrease of $1.03 million related to Business-type Activities.

The following table summarizes the City’s capital assets at the end of the year:

Additional detail and information on capital asset ac tivity is described in the notes to the financial statements, Note 6.

2022 2021 2022 2021 2022 2021 % Change
Land 22,081$ 22,081 $ 36,900$ 36,900$ 58,981$ 58,981$ 0.00% Leasehold interest - - 39,821 40,797 39,821 40,797 -2.39% Buildings 29,282 30,156 4,195 3,803 33,477 33,959 -1.42% Improvements (airport and runway) - - 5,198 5,637 5,198 5,637 -7.79% Equipment 1,472 1,960 10 18 1,482 1,978 -25.08% Right of Use Assets 433 - - - 433 - 100.00% Infrastructure 32,237 31,021 - - 32,237 31,021 3.92% Total Capital Assets, Net 85,505$ 85,218 $ 86,124$ 87,155$ 171,629$ 172,373$ -0.43% Table 4 - Capital Assets at Year End - Net (in thousands) Business-type
Activities
Governmental
Activities Total

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36 City of Marina Management’s Discussion and Analysis

DEBT ADMINISTRATION

During the year, Long-Term Debt from governmental activities decreased by $716 thousand, primarily due to debt service payments, while Long-Term Debt attributable to business-type activities did not change. The following table summarizes the City’s debt at the end of the year:

Additional detail and information on long-term debt activity is described in the notes to the financial statements, Note 7.

ENERAL FUND BUDGETARY HIGHLIGHTS

Changes from the City's General Fund original budget to the final budget are detailed in the Required Supplementary Information section along with a comparison to actual activity for the year ended. In Fiscal Year 2021/22, the City originally estimate d that a $13.2 million deficit change in fund balance which would decrease overall fund balance. This “drawdown” from fund balance was needed to maintain normal operations, however due to increased performance in revenues, and decreased spending, the City ended the year with a positive change in fund balance without the use reserves.

Revenues

The General Fund adopted and fina l revenue budgets were $20 and $22.7 million. A review of the 2021/2022 budget shows actual revenues recorded were $34.3 million. In this fiscal year the City received $8 million more in taxes and assessments , $630 thousand more in licenses and fees, and $3.1 million more in charges for services than what was budgeted.

Expenditures

The General Fund adopted expenditure budget was $26.6 million and the final budget was $27.3 million.

Actual expenditures totaled $25.6 million. Due to the COVID-19 pandemi c impacts during the fiscal year, and due to events and services being reduced, there was savings in general government, public works, recreation and cultural services, and capital outlay.

2022 2021 % Change
2015 General Obligation Refunding Bonds 6,430$ 6,710$ -4.17% 2016 Abrams B Housing Rev enue Bonds 9,115 9,565 -4.70% Leases 610 596 2.35% Total outstanding long-term debt 16,155$ 16,871$ -4.24% 2022 2021 % Change
Berkeley Capital Loan 35,950$ 35,950$ 0.00% Table 5 - Outstanding Long-Term Debt at Year End (in thousands) Governmental Activities
Business-type Activities

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37 City of Marina Management’s Discussion and Analysis

ECONOMIC FACTORS AND NEXT YEAR’S BUDGET AND RATES

As recently as Fiscal Year 2015/16, the City had a breakeven budge t after several years of deficit spending. The City Council has worked to improve Marina’s fiscal position by reducing expenses and increasing revenues. In November of 2016, the City ’s voters approve Measure U which dramatically increased the City’s business tax from about $100,000 to $1.5 million a year. In November of 2018, the voters approved two additional revenue measures, Measure N which extends and increases the local sales tax override from 1% to 1.5% until the re venue measure sunsets in March 2034, and Measure P which permanently increases the Transient Occupanc y Tax in Marina from 12% to 14%. Measure N has increased annual revenues by $2 million and Measure P has yielded over $750,000 a year. Also in November of 2018, voters approved Measure Z Commercial Cannabis Businesses retaining a 5% business tax on gross receipts and has increase d revenues by $200,000 a year. A short-term rental ordinance also went into effect in December of 2019, but due to the ongoing COVID-19 pandemic, we won’t see those additional TOT revenues fully realized until Fiscal Year 2022/23.

Marina receives tourism spill-over from Monterey Bay but the City does not primarily rely on tourism for generated revenues. Nonetheless, the City took a conservative approach with adopted Fiscal Year 2021/2022 revenue projections. The City subseque ntly adjusted Fiscal Year 2021/2022 revenue projections as revenues strengthened and the local economic impacts of the COVID-19 pandemic subsided.

Marina has experienced a strong financial recovery from the pandemic and major revenue streams are on a trajectory that signifies a pre-pandemic tre nd. These revenue streams are ongoing in nature and serve as the long-term base of the city’s financial structure. During the City’s two-year budget process, which covered Fiscal Years 2021/22 and 2022/23, Marin a’s City Council took several steps to improve city services and invest in the city and an improved quality of life for all residents, including:

1. Over $6,000,000 in citywide park improvements and upgrades

2. Over $5,000,000 in citywide capita l improvements, street repairs and improvements, improved management systems and planning projects

3. Nearly $4,000,000 in rehabilitation of city properties

4. $2,000,000 in annual expenses related to litigation of groundwater protection

5. Over $1,000,000 in annual cont ributions to the Vehicle an d Equipment Replacement and Pension Stabilization Funds

The Council is also very dedicated to maintaining st rong financial practices. It has adopted Resolution 2012-46, which states that the City will maintain a structurally balanced budget and the manner that will be achieved. The Council also is aware that the current economic cycle has already become the longest on record. As a result, the Council has set aside reserves, currently benchmarked to 20% of annual revenues, to address unanticipated financial challenges.

EQUEST FOR FINANCIAL INFORMATION

This financial report is designed to provide our citi zens, taxpayers, customers, investors and creditors with a general overview of the City’s finances an d to demonstrate the City’s accountability for the money it receives and spends. If you have questions about this report or need additional financial information, contact the City of Marina, Finance Department, 211 Hillcrest Avenue, Marina, California, 93933 or by calling 831-884-1221.

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EXHIBIT A
38 BASIC FINANCIAL STATEMENTS

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EXHIBIT A
40 City of Marina
Statement of Net Position
June 30, 2022
Business-
Governmental Type
ASSETS Activities Activities Total
Current Assets:

Cash and investments 113,087,208 $ 13,518,466 $ 126,605,674 $ Restricted cash and investments 1,166,454 - 1,166,454 Accounts receivable 3,960,708 766,718 4,727,426 Interest receivable - 1,712 1,712 Prepaid expenses - 1,761,653 1,761,653 Inventory - 65,797 65,797 Leases receivable 122,803 926,064 1,048,867 Internal balances 8,843,750 (8,843,750) - Total Current Assets 127,180,923 8,196,660 135,377,583 Noncurrent Assets:

Notes receivable 26,734 - 26,734 Leases receivable 1,099,822 7,501,955 8,601,777 Capital Assets:

Nondepreciable 22,080,651 36,900,000 58,980,651 Depreciable, net of accumulated depreciation 63,424,297 49,224,326 112,648,623 Total Capital Assets, Net 85,504,948 86,124,326 171,629,274 Total Noncurrent Assets 86,631,504 93,626,281 180,257,785 Total Assets 213,812,427$ 101,822,941 $ 315,635,368 $

DEFERRED OUTFLOWS OF RESOURCES
Pension Adjustments 6,212,954 $ - $ 6,212,954$ OPEB Adjustments 1,641,166 - 1,641,166 Total Deferred Outflows of Resources 7,854,120$ - $ 7,854,120$

LIABILITIES
Current Liabilities:

Accounts payable 1,049,257 $ 141,330 $ 1,190,587 $ Accrued payroll and benefits 628,487 18,956 647,443 Accrued liabilities - 1,422,825 1,422,825 Deposits and other liabilities 963,915 141,426 1,105,341 Interest payable 139,425 - 139,425 Compensated absences, due within one year 401,131 - 401,131 Long-term debt, due within one year 1,068,982 - 1,068,982 Total Current Liabilities 4,251,197 1,724,537 5,975,734 Noncurrent Liabilities:

Net pension liability 13,309,290 - 13,309,290 Net OPEB liability 6,167,057 - 6,167,057 Compensated absences, due in more than one year 1,203,392 - 1,203,392 Loans payable, due in more than one year 15,085,876 35,950,000 51,035,876 Total Noncurrent Liabilities 35,765,615 35,950,000 71,715,615 Total Liabilities 40,016,812$ 37,674,537 $ 77,691,349 $

DEFERRED INFLOWS OF RESOURCES
Pension Adjustments 10,125,709 $ - $ 10,125,709$ Leases Receivable 818,925 8,221,731 9,040,656 Total Deferred Inflows of Resources 12,776,376$ 8,221,731$ 20,998,107$

NET POSITION
Net investment in capital assets 78,193,840$ 41,330,576$ 119,524,416$ Restricted for:

Transportation 931,680 - 931,680 Streets & special districts 1,518,098 - 1,518,098 Community development 39,683,300 - 39,683,300 Recreation 309,681 - 309,681 Capital projects 5,880,929 - 5,880,929 Debt service 925,612 - 925,612 Other 241,408 - 241,408 Total Restricted 49,490,708 - 49,490,708 Unrestricted 41,188,811 14,596,097 55,784,908 Total Net Position 168,873,359$ 55,926,673$ 224,800,032$ The accompanying notes are an integral part of these financial statements.

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EXHIBIT A
41 City of Marina
Statement of Activities
For the Year Ended June 30, 2022
Operating Capital Business-
Charges for Grants and Grants and Governmental Type
Functions/Programs Expenses Services Contributions Contributions Activities Activities Total Primary Government:

Governmental Activities:

General government 8,136,329$ 3,932,646$ 2,126,601$ - $ (2,077,082)$ (2,077,082)$ Public safety 14,228,442 359,321 1,163,072 - (12,706,049) (12,706,049) Public works 2,132,980 - 37,691 - (2,095,289) (2,095,289) Economic & community development 4,980,771 20,970,137 1,800,000 8,178,443 25,967,809 25,967,809 Recreation & cultural services 1,050,440 128,622 18,250 - (903,568) (903,568) Interest and fiscal charges 561,904 - - - (561,904) (561,904) Total Governmental Activities 31,090,866$ 25,390,726$ 5,145,614$ 8,178,443$ 7,623,917 7,623,917 Business-Type Activities:

Marina Municipal Airport 1,968,765$ 1,805,219$ - $ 669,523$ 505,977 505,977 Preston Park Non-profit Corporation 7,304,452 7,190,772 - - (113,680) (113,680) Abrams B Non-profit Corporation 2,989,874 3,662,562 - - 672,688 672,688 Total Business-Type Activities 12,263,091$ 12,658,553 $ - $ 669,523 $ 1,064,985 1,064,985 General Revenues:

Taxes:

Property taxes 4,502,513 - 4,502,513 Sales taxes 11,207,575 - 11,207,575 Franchise taxes 1,379,811 - 1,379,811 Transient occupancy tax 4,631,337 - 4,631,337 Gas taxes 946,041 - 946,041 Property Tax in-lieu of VLF 4,756,478 - 4,756,478 Other taxes 211,466 - 211,466 Total taxes 27,635,221 - 27,635,221 Grants not restricted to a program 69,807 - 69,807 Investment earnings 319,032 171,877 490,909 Other revenues 558,929 252,874 811,803 Total General Revenues 28,582,989 424,751 29,007,740 Special Item - Gain on Sale of Land 6,323,477 - 6,323,477 Transfers 864,575 (864,575) -
Total General Revenues, Special Items and Transfers 35,771,041 (439,824) 35,331,217 Change in Net Position 43,394,958 625,161 44,020,119 Net Position - Beginning of Year 124,698,928 55,134,323 179,833,251 Prior Period Adjustments 779,473 167,189 946,662 Net Position - Beginning of Year, As Adjusted 125,478,401 55,301,512 180,779,913 Net Position - End of Year 168,873,359$ 55,926,673$ 224,800,032$ The accompanying notes are an integral part of these financial statements.

Net (Expense) Revenue and Changes
in Net Position Program Revenues

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EXHIBIT A
42 GOVERNMENTAL FUND FINANCIAL STATEMENTS

The General Fund is the City 's primary operating fund. This is the City's primary operating fund. It accounts for all financial resources of the general government, except those required to be accounted for in another fund. For the City, the general fund includes such activities such as public safety, public ways and facilities, par�s and recreation services, and economic development services.

The City Capital Projects fund is used to account for the City's major capital projects.

The Impact Fee Fund accounts for impact fees imposed on new development as permitted by law, and related impact remediation costs. Remediation costs are not accounted for within this fund, but are recorded as transfers to the Capital Projects Fund, where remediation project costs are accumulated.

The FORA Dissolution Fund is used to account for resources received from the Fort Ord Reuse Authority upon dissolution for Community Development and Habitat Management.

The Abrams B Debt Service Fund is used to account for resources restricted to retirement of Abrams B Bonds principal and interest and the payment of those debt obligations.

Page 30 ends

EXHIBIT A
43 City of Marina
Balance Sheet
Governmental Funds
June 30, 2022
City
Capital Impact FORA Abrams B Nonmajor Total
General Projects Fee Dissolution Debt Service Governmental Governmental Fund Fund Fund Fund Fund Funds Funds
ASSETS
Cash and investments 31,321,023$ 29,724,627 $ 20,261,817 $ 19,059,019 $ - $ 12,720,722 $ 113,087,208 $ Restricted cash and investments 241,408 - - - 462,982 462,064 1,166,454 Accounts receivable 3,297,697 - 23,249 21,272 - 618,490 3,960,708 Advances to other funds - - - - 8,843,750 - 8,843,750 Notes receivable - - - - - 633,734 633,734 Leases receivable 1,222,625 - - - - - 1,222,625 Total assets 36,082,753$ 29,724,627$ 20,285,066$ 19,080,291$ 9,306,732$ 14,435,010$ 128,914,479$

LIABILITIES, DEFERRED INFLOWS

AND FUND BALANCES
Liabilities:

Accounts payable 692,622$ 267,288$ - $ 10,670$ - $ 78,677$ 1,049,257$ Accrued payroll and benefits 620,559 1,644 - - - 6,284 628,487 Deposits and other liabilities 963,915 - - - - - 963,915 Total liabilities 2,277,096 268,932 - 10,670 - 84,961 2,641,659 Deferred Inflows of Resources:

Leases receivable 818,925 -
- - - - 818,925 Unavailable revenues 320,686 - - - 8,843,750 607,000 9,771,436 Total deferred inflows of resources 1,139,611 - - - 8,843,750 607,000 10,590,361 Fund Balances:

Nonspendable
Leases receivable 403,700 - - - - - 403,700 Inventory - - - - - - - Restricted:

Transportation - - - - - 931,680 931,680 Streets & special districts - - - - - 1,518,098 1,518,098 Special projects and programs - - - - - 2,459,596 2,459,596 Housing - - - - - 1,804,914 1,804,914 Community development - - 20,285,066 19,069,621 - 328,613 39,683,300 Recreation - - - - - 309,681 309,681 Capital projects -
- - - - 5,880,929 5,880,929 Debt service - - - - 462,982 462,630 925,612 Other 241,408 - - - - - 241,408 Total restricted 241,408 - 20,285,066 19,069,621 462,982 13,696,141 53,755,218 Committed:

Capital projects - 29,455,695 - - - - 29,455,695 Public education - - - - - 47,184 47,184 Emergency Reserve 5,460,101 - - - - - 5,460,101 Facilities Repairs 500,000 - - - - - 500,000 Compensated Absences 400,000 - - - - - 400,000 Community Improvements 641,268 - - - - - 641,268 Vehicle & Equipment Replacement 3,529,128 - - - - - 3,529,128 OPEB 200,000 - - - - - 200,000 Pension Stabilization 2,500,000 - - - - - 2,500,000 Library Maintenance 267,754 - - - - - 267,754 Total committed 13,498,251 29,455,695 - - - 47,184 43,001,130 Unassigned 18,522,687 - - - - (276) 18,522,411 Total fund balances 32,666,046 29,455,695 20,285,066 19,069,621 462,982 13,743,049 115,682,459 Total liabilities, deferred inflows of
resources and fund balances 36,082,753$ 29,724,627$ 20,285,066$ 19,080,291$ 9,306,732$ 14,435,010$ 128,914,479$ The accompanying notes are an integral part of these financial statements.

Major Funds

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EXHIBIT A
44 City of Marina
Reconciliation of the Government Funds Balance Sheet
to the Government-Wide Statement of Net Position
June 30, 2022
Total Fund Balances - Total Governmental Funds 115,682,459$ Amounts reported for governmental activities in the statement of net position were different because:

Capital assets used in governmental activities were not current financial resources. Therefore, they were not reported in the Governmental Funds Balance Sheet. The capital assets were adjusted as follows:

Capital assets 122,288,126
Less: accumulated depreciation (36,783,178)
Total Capital Assets 85,504,948
Interest payable on long-term debt did not require current financial resources. Therefore, interest payable was not reported as a liability in Governmental Funds Balance Sheet. (139,425) The differences from benefit plan assumptions and estimates versus actuals are not included in the plan's actuarial study until the next fiscal year and are reported as deferred inflows or deferred outflows of resources in the statement of net position. (4,103,331) Liabilities were reported for certain revenues that were not available to pay current period expenditures and were reported as deferred inflows of resources in the fund statements. 9,164,436 Long-term obligations were not due and payable in the current period. Therefore, they were not reported in the Governmental Funds Balance Sheet. The long-term liabilities were adjusted as follows:

Long-term debt (16,154,858)
Compensated absences (1,604,523)
Net pension liability (13,309,290)
Total OPEB liability (6,167,057)
Total Long-Term Obligations (37,235,728)
Net Position of Governmental Activities 168,873,359$
The accompanying notes are an integral part of these financial statements.

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EXHIBIT A
45 City of Marina
Statement of Revenues, Expenditures, and Changes in Fund Balances Governmental Funds
For the Year Ended June 30, 2022
City
Capital Impact FORA Abrams B Nonmajor Total
General Projects Fee Dissolution Debt Service Governmental Governmental Fund Fund Fund Fund Fund Funds Funds

REVENUES
Taxes and assessments 25,134,454$ -$ -$ -$ -$ 2,771,919$ 27,906,373$ Licenses, permits and fees 2,721,385 - - 8,157,290 - - 10,878,675 Fines and forfeitures 109,348 - - - - - 109,348 Intergovernmental 1,159,983 - - 4,470 - 4,594,656 5,759,109 Charges for services 4,701,964 78,720 9,494,768 - - 82,483 14,357,935 Investment earnings 164,114 - 54,816 47,455 159 52,488 319,032 Local contributions 136,395 3,800,000 - 3,564,128 - - 7,500,523 Other revenue 213,124 - - - 746,834 119,422 1,079,380 Total Revenues 34,340,767 3,878,720 9,549,584 11,773,343 746,993 7,620,968 67,910,375

EXPENDITURES
Current:

General government 6,730,491 - - - - 273,150 7,003,641 Public safety 12,800,633 - - - - - 12,800,633 Public works 1,481,249 - - - - 454,203 1,935,452 Economic & community development 3,047,113 - - 526,427 - 120,821 3,694,361 Recreation & cultural services 910,339 - - - - 16,098 926,437 Capital outlay 329,612 1,144,500 - - - 2,726,787 4,200,899 Debt service
Principal 261,695 - - - 450,000 280,000 991,695 Interest and fiscal charges 51,166 - - - 285,280 236,470 572,916 Total Expenditures 25,612,298 1,144,500 - 526,427 735,280 4,107,529 32,126,034 Excess (Deficiency) of
Revenues over Expenditures 8,728,469 2,734,220 9,549,584 11,246,916 11,713 3,513,439 35,784,341

OTHER FINANCING SOURCES (USES)
Transfers in 240,946 18,338,616 - - - 3,764,775 22,344,337 Transfers out (10,373,220) (92,844) (6,050,000) (3,527,396) - (1,436,302) (21,479,762)
Equipment leases 275,212 - - - - - 275,212 Sale of capital assets 6,323,477 - - - - - 6,323,477 Total Other Financing Sources (Uses) (3,533,585) 18,245,772 (6,050,000) (3,527,396) - 2,328,473 7,463,264 Net Change in Fund Balances 5,194,884 20,979,992 3,499,584 7,719,520 11,713 5,841,912 43,247,605 Fund Balances Beginning 27,128,836 8,475,703 16,783,722 11,350,071 451,269 7,899,616 72,089,217 Prior Period Adjustments 342,326 - 1,760 30 - 1,521 345,637 Fund Balances Beginning, as Adjusted 27,471,162 8,475,703 16,785,482 11,350,101 451,269 7,901,137 72,434,854 Fund Balances Ending 32,666,046$ 29,455,695 $ 20,285,066 $ 19,069,621 $ 462,982 $ 13,743,049$ 115,682,459 $ The accompanying notes are an integral part of these financial statements.

Major Funds

Page 33 ends

EXHIBIT A
46 City of Marina
Reconciliation of the Governmental Funds Statement of Revenues, Expenditures and Changes in Fund Balances to the Government-Wide Statement of Activities
For the Year Ended June 30, 2022
Net Change in Fund Balances - Total Governmental Funds 43,247,605$ Amounts reported for governmental activities in the Statement of Activities and Changes in net position were different because:

Governmental Funds report capital outlay as expenditures. However, in the Government-Wide Statement of Activities and Changes in net position, the cost of those assets was allocated over their estimated useful lives as depreciation expense.

Capital asset additions 2,738,876
Depreciation expense (2,885,856)

The governmental funds report debt proceeds as an other financing source, while repayment of debt principal is reported as an expenditure. The net effect of these differences in the treatment of long-term debt and related items is as follows:

Repayment of bond principal 991,695
Compensated absences not required to be paid with current financial resources are not reported in the governmental funds, but are accrued as noncurrent liabilities in the Government Wide Statement Net Position. The change from prior year accrued compensated absences is reported in the applicable program expense. (23,243)
Certain revenues were not recorded or recorded as unearned revenue in the governmental funds because they did not meet the revenue recognition criteria of availability. However, they were included as revenue in the Government-Wide Statement of Activities under the full accrual basis. (612,603) In governmental funds, actual contributions to benefit plans are reported as expenditures in the year incurred. However, in the government-wide statement of activities, only the current year benefit expense as noted in the plans' valuation reports is reported as an expense, as adjusted for deferred inflows and outflows of resources. 539,679
Certain expenses reported in the statement of activities do not require the use of current financial resources and are not reported as expenditures in the fund statements as follows:

Other postemployment benefits (336,995)
Interest expense on long-term debt was reported in the Government-Wide Statement of Activities and Changes in net position, but it did not require the use of current financial resources. Therefore, interest expense was not reported as expenditures in governmental funds. The following amount represented the net change in accrued interest from from prior year. 11,012
Change in Net Position of Governmental Activities 43,670,170$ The accompanying notes are an integral part of these financial statements.

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EXHIBIT A
47 This page is intentionally blank

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EXHIBIT A
48 PROPRIETARY FUND FINANCIAL STATEMENTS

The Marina Municipal Airport Operating Fund is sued to account for all financial transactions relating to City's airport.

The Preston Park Housing Fund is used to account for the operations of the Preston Park apartments.

The Abrams B Housing Fund is used to account for the operations of the Abrams B apartments.

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EXHIBIT A
49 City of Marina
Statement of Net Position
Proprietary Funds
June 30, 2022
Marina Preston
Municipal Park Abrams B
Airport Housing Housing
Fund Fund Fund Total
ASSETS
Current assets:

Cash and cash equivalents 1,406,064$ -$ 845,625$ 2,251,689$ Cash with fiscal agent - 9,137,808 2,128,969 11,266,777 Accounts receivable, net 139,521 353,712 273,485 766,718 Interest receivable 1,712 - - 1,712 Prepaid expenses:

Replacement reserves - 237,825 1,168,940 1,406,765 Insurance escrow - 60,512 68,020 128,532 Tax escrow - 134,575 - 134,575 Other - - 91,781 91,781 Leases receivable 926,064 - - 926,064 Inventory 65,797 - - 65,797 Total current assets 2,539,158 9,924,432 4,576,820 17,040,410 Noncurrent assets:

Leases receivable 7,501,955 - - 7,501,955 Capital assets:

Nondepreciable assets 36,900,000 - - 36,900,000 Depreciable, net 9,403,209 30,548,292 9,272,825 49,224,326 Total capital assets, net 46,303,209 30,548,292 9,272,825 86,124,326 Total noncurrent assets 53,805,164 30,548,292 9,272,825 93,626,281 Total assets 56,344,322$ 40,472,724$ 13,849,645$ 110,666,691$

LIABILITIES
Current liabilities:

Accounts payable 141,330$ -$ -$ 141,330$ Accrued salaries and benefits 18,956 - - 18,956 Accrued liabilities - 847,313 575,512 1,422,825 Deposits and other liabilities 141,426 - - 141,426 Total current liabilities 301,712 847,313 575,512 1,724,537 Noncurrent liabilities:

Advances from other funds - -
8,843,750 8,843,750
Loans payable, due in more than one year - 35,950,000 - 35,950,000 Total noncurrent liabilities - 35,950,000 8,843,750 44,793,750 Total liabilities 301,712$ 36,797,313$ 9,419,262$ 46,518,287$

DEFERRED INFLOWS OF RESOURCES
Leases receivable 8,221,731$ - $ - $ 8,221,731$ Total deferred inflows of resources 8,221,731$ - $ - $ 8,221,731$

NET POSITION
Net Investment in capital assets 46,303,209 $ (5,401,708) $ 429,075 $ 41,330,576$ Unrestricted 1,517,670 9,077,119 4,001,308 14,596,097 Total net position 47,820,879$ 3,675,411 $ 4,430,383 $ 55,926,673 $ The accompanying notes are an integral part of these financial statements.

Business-Type Activities
Enterprise Funds

Page 37 ends

EXHIBIT A
50 City of Marina
Statement of Revenues, Expenses and Changes in Fund Net Position Proprietary Funds
For the Year Ended June 30, 2022
Marina Preston
Municipal Park Abrams B
Airport Housing Housing
Fund Fund Fund Total

OPERATING REVENUES
Rental income 1,453,831$ 7,190,772$ 3,662,562$ 12,307,165$ Sale of fuel 351,388 - - 351,388 Other revennue 129,425 93,346 30,103 252,874 Total operating revenues 1,934,644 7,284,118 3,692,665 12,911,427

OPERATING EXPENSES
Salaries & benefits 153,400 - - 153,400 Service and supplies 256,928 1,329,855 988,089 2,574,872 Repairs and maintenance 157,635 1,608,793 701,868 2,468,296 Aviation fuel cost of sales 383,243 - - 383,243 Utilities 262,120 135,706 128,281 526,107 Taxes 31,079 265,631 46,682 343,392 Rent - 1,744,821 571,590 2,316,411 Depreciaiton and amortization 724,360 707,000 268,665 1,700,025 Total operating expenses 1,968,765 5,791,806 2,705,175 10,465,746 Operating income (loss) (34,121) 1,492,312 987,490 2,445,681

NONOPERATING REVENUES(EXPENSES)
Interest expense - (1,512,646) (284,699) (1,797,345) Investment earnings 153,735 15,735 2,407 171,877 Total nonoperating revenues(expenses) 153,735 (1,496,911) (282,292) (1,625,468) Income (loss) before transfers 119,614 (4,599) 705,198 820,213

CONTRIBUTIONS AND TRANSFERS
Capital contributions 669,523 -
- 669,523
Transfers in 12,000 - - 12,000 Transfers out (876,575) - - (876,575) Net contributions and transfers (195,052) - - (195,052) Change in net position (75,438) (4,599) 705,198 625,161 Total net position - beginning 47,729,128 3,680,010 3,725,185 55,134,323 Prior period adjustments 167,189 - - 167,189 Total net position - beginning , as adjusted 47,896,317 3,680,010 3,725,185 55,301,512 Total net position - ending 47,820,879$ 3,675,411$ 4,430,383$ 55,926,673$ The accompanying notes are an integral part of these financial statements.

Business-Type Activities
Enterprise Funds

Page 38 ends

EXHIBIT A
51 City of Marina
Statement of Cash Flows
Proprietary Funds
For the Year Ended June 30, 2022
Marina Preston
Municipal Park Abrams B
Airport Housing Housing
Fund Fund Fund Total
Cash flows from operating activities:

Receipts from customers 1,649,345$ 7,144,541$ 3,835,152$ 12,629,038$ Payments to suppliers (935,588) (5,093,024) (2,267,645) (8,296,257) Payments to employees (156,117) - - (156,117) Net cash provided (used) by operating activities 557,640 2,051,517 1,567,507 4,176,664 Cash flows from noncapital financing activities:

Interfund transactions (864,575) - - (864,575) Net cash provided (used) by noncapital financing activities (864,575) - - (864,575) Cash flows from capital financing activities:

Acquisition of capital assets (669,523) - - (669,523) Proceeds from capital contributions 669,523 - - 669,523 Principal payments on long-term debt - - (458,750) (458,750) Interest paid on long-term debt - (1,512,646) (284,699) (1,797,345) Net cash provided (used) by capital financing activities - (1,512,646) (743,449) (2,256,095) Cash flows from investing activities:

Investment income received 153,152 15,735 2,407 171,294 Net cash provided (used) by investing activities 153,152 15,735 2,407 171,294 Net increase (decrease) in cash and cash equivalents (153,783) 554,606 826,465 1,227,288 Cash and cash equivalents - beginning 1,559,847 8,583,202 2,148,129 12,291,178 Cash and cash equivalents - ending 1,406,064$ 9,137,808$ 2,974,594$ 13,518,466$ Reconciliation of operating income to net cash provided (used) by operating activities:

Operating income (loss) (34,121)$ 1,492,312$ 987,490$ 2,445,681$ Adjustments to reconcile operating income (loss)
to net cash provided (used) by operating activities:

Depreciation 724,360 707,000 268,665 1,700,025 Prior period adjustments 167,189
- - 167,189
Changes in operating assets and liabilities:

Accounts receivables (78,168) (141,135) (49,801) (269,104) Prepaid expenses - (8,218) 168,865 160,647 Inventory (37,723) - - (37,723) Leases receivable (8,428,019) - - (8,428,019) Accounts payable 25,951 - - 25,951 Accrued salaries and benefits (2,717) - - (2,717) Accrued liabilities - 1,558 192,288 193,846 Deferred inflows of resources 8,221,731 - - 8,221,731 Deposits and other liabilities (843) - - (843) Net cash provided (used) by operating activities 557,640$ 2,051,517$ 1,567,507$ 4,176,664$ The accompanying notes are an integral part of these financial statements.

Business-Type Activities
Enterprise Funds

Page 39 ends

EXHIBIT A
52 FIDUCIARY FUND FINANCIAL STATEMENTS

Private-Purpose Trust Funds

The FORA Dissolution Administration Fund is used to account for the long -term debt and debt service issued by FORA prior to its dissolution which is administered by the City and held in Trust.

The Successor Agency Private Purpose Trust Funds include s the Successor Agency Obligation Retirement Fund and the Successor Agency Housing Assets Fund. The Successor Agency was created as a result of the State order to dissolve California Redevelopment Agencies. These funds are used to track the activities by the Successor Agency Oversight Board and the City’s Department of Finance in relation to the remaining assets and liabilities of the Successor Agency. The Housing Successor is governed by the City of Marina City Council and is obligated to use the Housing Successor Agency’s assets according to Redevelopment law for low and moderate-income housing.

Page 40 ends

EXHIBIT A
53 City of Marina
Statement of Net Position
Fiduciary Funds
June 30, 2022
Successor Successor
FORA Agency Agency
Dissolution Obligation Housing
Administration Retirement Assets
Fund Fund Fund Total
ASSETS
Cash and investments - $ 6,317,677$ 212,913 $ 6,530,590$ Restricted cash and investments with fiscal agents 6,509,201 2,015,426 - 8,524,627 Accounts receivable - 330,700 367 331,067 Prepaid expenses - 7,600 - 7,600 Capital assets, land - - 900,000 900,000 Total assets 6,509,201$ 8,671,403 $ 1,113,280 $ 16,293,884 $

LIABILITIES
Accounts payable -$ 2,015 $ - $ 2,015 $ Accrued salaries and benefits - 9,700 637 10,337 Deposits and other liabilities - 286,558 - 286,558 Noncurrent liabilities:

Due within on year 1,415,000 715,000 - 2,130,000 Due in more than one year 27,838,947 22,902,067 - 50,741,014 Total liabilities 29,253,947$ 23,915,340 $ 637 $ 53,169,924$

NET POSITION
Held in trust for private purposes (22,744,746) $ (15,243,937) $ 1,112,643 $ (36,876,040)$ The accompanying notes are an integral part of these financial statements.

Page 41 ends

EXHIBIT A
54 City of Marina
Statement of Changes in Net Position
Fiduciary Funds
For the Year Ended June 30, 2022
Successor Successor
FORA Agency Agency
Dissolution Obligation Housing
Administration Retirement Assets
Fund Fund Fund Total

ADDITIONS
Property taxes 3,031,769 $ 4,153,580 $ - $ 7,185,349$ Property tax in-lieu - 29,139 - 29,139 Investment earnings 282 21,590 742 22,614 Other revenue 3,500 - - 3,500 Total additions 3,035,551 4,204,309 742 7,240,602

DEDUCTIONS
Program costs 11,941 741,499 - 753,440 Legal and professional fees - 210,278 - 210,278 Employee costs - - 12,722 12,722 Occupancy and operating costs - 4,769 5,570 10,339 Payments to other agencies 700,841 - - 700,841 Payments to the City of Marina 3,564,128 - - 3,564,128 Interest and fiscal charges 808,550 887,733 - 1,696,283 Total deductions 5,085,460 1,844,279 18,292 6,948,031

Transfers - - - - Change in net position (2,049,909) 2,360,030 (17,550) 292,571 Total net position - beginning (20,682,898) (18,143,742) 1,130,193 (37,696,447) Prior period adjustments (11,939) 539,775 - 527,836 Total net position - beginning, as adjusted (20,694,837) (17,603,967) 1,130,193 (37,168,611) Total net position - ending (22,744,746) $ (15,243,937) $ 1,112,643$ (36,876,040)$ The accompanying notes are an integral part of these financial statements.

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EXHIBIT A
55 This page is intentionally blank

Page 43 ends

EXHIBIT A
56 NOTES TO THE BASIC

FINANCIAL STATEMENTS

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EXHIBIT A
57 City of Marina
Notes to the Basic Financial Statements
June 30, 2022

NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

The basic financial statements of the City of Marina , California, (the City ) have been prepared in conformity with generally accepted accounting principles (GAAP) as applied to governmental agencies.

The Governmental Accounting Standards Boards (GASB) is the accepted standard setting body for establishing governmental accounting and financial reporting principles . The more significant of the City's accounting policies are described below.

A. Financial Reporting Entity

As required by GAAP, these basic financial statements present the City and its component units, entities for which the City is considered to be financially accountable . The City Council acts as the governing board. In addition, the City staff performs all administrative and accounting functions for these entities and these entities provide their services entirely to the City. Blended component units, although legally separate entities are, in substance, part of the City 's operations and data from these units are combined with data of the City. Each blended component unit has a June 30 year -end. The following entities are reported as blended component units:

Abrams B Non-Profit Corporation
The Abrams B Non -Profit Corporation was formed to account for operations of a 192-unit multi-family housing development known as Abrams B Apartments under a 50 -year ground lease from the City of Marina, the owners of the property. The ground lease is reported as a capital asset “ leasehold interest” on the balance sheet of the Abrams B Housing Fund. Although a legally separate entity, the Corporation is reported on a blended basis as part of the primary government.

Preston Park Sustainable Community Non-Profit Corporation The Preston Park Sustainable Community Non-Profit Corporation (the Property) was formed to account for operations of a 354unit multi -family apartment complex k nown as Preston Par k. The Property is owned by the City of Marina. Although a legally separate entity, the Property is reported on a blended basis as part of the primary government.

The City applies all applicable GASB pronouncements for certain accounting and financial reporting guidance. In December of 2010, GASB issued Statement No. 62 , Codification of Accounting and Financial Reporting Guidance Contained in Pre -November 30, 1989 FASB and AICPA Pronouncements .

GASB 62 incorporates pronouncements issued on or before November 30, 1989 into GASB authoritative literature. In June of 2015, GASB issued Statement No. 76, The Hierarchy of Generally Accepted Accounting Principles for State and Local Governments. GASB 76 supersedes Statement No. 55, The Hierarchy of Generally Accepted Accounting Principles for State and Local Governments. GASB 76 also amends GASB 62 and AICPA Pronouncements paragraphs 64, 74, and 82. The GAAP hierarchy sets forth what constitutes GAAP for all state and local governmental entities. It establishes the order of priority of pronouncements and other sources of accounting and financial reporting guidance that a governmental entity should apply. The sources of authoritative GAAP are categorized in descending order of authority as follows:

a. Officially established accounting principles—Governmental Accounting Standards Board (GASB) Statements (Category A)
b. GASB Technical Bulletins; GASB Implementation Guides; and literature of the AICPA cleared by the GASB (Category B).

Page 45 ends

EXHIBIT A
58 City of Marina
Notes to the Basic Financial Statements
June 30, 2022

If the accounting treatment for a transaction or other event is not specified by a pronouncement in Category A, a governmental entity should consider whether the accounting treatment is specified by a source in Category B.

B. Basis of Presentation, Accounting and Measurement Focus

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 of resources, liabilities, deferred inflows of resources, fund equity, revenues, and expenditures or expenses, as appropriate . These funds are established for the purpose of carrying out specific activities or certain objectives in accordance with specific regulations, restrictions, or limitations. Governmental resources are allocated to and accounted for in individual funds based upon the purposes for which they are to be spent and the means by which spending activities are controlled.

Government-Wide Financial Statements

The City's government-wide financial statements include a Statement of Net Position a nd a Statement of Activities and Changes in Net Position . These statements present summaries of governmental and business-type activities for the City. Fiduciary activities of the City are not included in these statements.

Governmental activities, which normally are supported by taxes and intergovernmental revenues, are reported separately from business-type activities, which rely to a significant extent on fees and charges for support.

These statements are presented on an "economic resources" measurement focus and the accrual basis of accounting. Accordingly, all of the City's assets, deferred outflows of resources, liabilities, deferred inflows of resources, 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. The Statement of Activities demonstrates the degree to which the direct expenses of a given function or segment is offset by program revenues . Direct expenses are those clearly identifiable with a specific function or segment . Certain types of transactions are reported as program revenues for the City in three categories:

• Charges for services
• Operating grants and contributions
• Capital grants and contributions

Separate financial statements are provided for governmental funds, proprietary funds, and fiduciary funds, even though the fiduciary funds are excluded from the government -wide financial statements. Major individual governmental funds and major individual enterprise funds are reported as separate colum ns in the fund financial statements. Certain eliminations have been made as prescribed by GASB Statement No. 34 in-regards-to interfund activities, payables, and receivables. All internal balances in the Statement of Net Position have been eliminated except those representing balances between the governmental activities and the business-type activities, which are presented as internal balances and eliminated in the total primary government column. In the Statement of Activities, i nternal fund transactions have been eliminated; however, those transactions between governmental and business-type activities have not been eliminated. The following interfund activities have been eliminated:

• Transfers in/Transfers out

Page 46 ends

EXHIBIT A
59 City of Marina
Notes to the Basic Financial Statements
June 30, 2022

The City applies all applicable GASB pronouncements including all Interpretations currently in effect.

Governmental Fund Financial Statements

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 non- major funds aggregated. An accompanying schedule is presented to reconcile and explain the differences in net position as presented in these statements to the net position presented in the government -wide financial statements. The City has presented all major funds that met the applicable criteria.

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, deferred outflows of resources, current liabilities, and deferred inflows of resources are included on the balance sheets. The Statement of Revenues, Expenditures and Changes in Fund Balances present increases (revenues an d other financing sources) and decreases (expenditures and other financing uses) in net current assets.

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.

Accordingly, revenues are recorded when received in cash, except that revenues subject to accrual (up to 60 days after year -end) are recognized when due . The primary revenue sources, which have been treated as susceptible to accrual by the City, are property taxes, taxpayer -assessed tax revenues (sales taxes, transient occupancy taxes, etc.), licenses, grant revenues and earnings on investments. Expenditures are recorded in the accounting period in which the related fund liability is incurred.

Unearned revenues arise when potential revenues do not meet both the "measurable" and "available" criteria for recognition in the current period. Unearned revenues also arise when the government receives resources before it has a legal claim to them, as when grant monies are received prior to incurring qualifying expenditures . In subsequent periods when both revenue recognition criteria are met or when the government has a legal claim to the resources, the unearned revenue i s removed from the combined balance sheet and revenue is recognized.

The City reports the following funds as major funds:

General Fund
The General Fund is the City's primary operating fund. This is the City's primary operating fund. It accounts for all financial resources of the general government, except those required to be accounted for in another fund. For the City, the general fund i ncludes such activities such as public safety, public ways and facilities, par�s and recreation services, and economic development services.

City Capital Projects Fund
This fund is used to account for the City's major capital projects.

Impact Fee Fund
The Impact Fee Fund accounts for impact fees imposed on new development as permitted by law, and related impact remediation costs. Remediation costs are not accounted for within this fund, but are recorded as transfers to the Capital Projects Fund, where remediation project costs are accumulated.

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EXHIBIT A
60 City of Marina
Notes to the Basic Financial Statements
June 30, 2022

FORA Dissolution Fund
The FORA Dissolution Fund is used to account for resources received from the Fort Ord Reuse Authority upon dissolution for Community Development and Habitat Management.

Abrams B Debt Service Fund
The Abrams B Debt Service Fund is used to account for resources restricted to retirement of Abrams B Bonds principal and interest and the payment of those debt obligations.

Additionally, the City reports the following nonmajor fund types of governmental funds:

Special Revenue Funds
Special revenue funds account for and report the proceeds of specific revenue sources that are restricted , committed or assigned to specific purposes other than debt service or capital projects.

Debt Service Funds
Debt service funds account for resources accumulated and restricted to pay debt service on long -term debt obligations.

Capital Project Funds
Capital project funds account for and report financial resources that are restricted, committed, or assigned to expenditures for capital outlays, including the acquisition or construction of capital facilities and other capital assets in governmental funds.

Proprietary Funds

In the fund financial statements, proprietary funds are presented using the accrual basis of accounting .

Revenues are recognized when they are earned and expenses are recognized when the related goods or services are delivered . In the fu nd financial statements, proprietary funds are presented using the “economic resources measurement focus”. This means all assets, deferred outflow s of resources, liabilities (whether current or noncurrent) and deferred inflow s of resources associated with their activities are included on their balance sheets. Proprietary fund type operating statements present increases (revenues) and decreases (expenses) in total net position.

Proprietary fund operating revenues, such as charges for services, result from exchange transactions associated with principal activity of the fund . Exchange transactions are those in which each party receives and gives up essentially equal value. Non-operating revenues, such as subsidies, taxes, and investment earnings result from nonexchange transactions or ancillary activities . Amounts paid to acquire capital assets are capitalized as assets in the proprietary fund financial statements.

The City has the following enterprise funds that have been reported as major:

Marina Municipal Airport Operating Fund
The Marina Municipal Airport Operating Fund is sued to account for all financial transactions relating to City's airport.

Preston Park Housing Fund
The Preston Park Housing Fund is used to account for the operations of the Preston Park apartments.

Abrams B Housing Fund
The Abrams B Housing Fund is used to account for the operations of the Abrams B apartments.

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Marina City CouncilMay 16, 2023

Marina City Council
May 16, 2023