Cities Index.
Agenda

Marina City Council
July 2, 2024

Document
Agenda
Meeting
July 2, 2024
Body
Marina City Council
Pages
17
Original file
17.8 MB
Text extracted from the city's file for reading and search. Open the original on www.cityofmarina.org. That file is the official record.

AGENDA

Tuesday, July 2, 2024 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

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 email 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 with 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
AMENDED Agenda for City Council Meeting of Tuesday, July 2, 2024 Page 2

MISSION STATEMENT
The City Council will provide the leadership 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 cultural opportunities, a safe environment and an economic viability that supports a high level of municipal services and infrastructure. (Resolution No. 2006-112 - May 2, 2006)

LAND ACKNOWLEDGEMENT
The City recognizes that it was founded and is built upon the 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

2. ROLL CALL & ESTABLISHMENT OF QUORUM: (City Council, Airport Commissioners, Marina Abrams B Non -Profit Corporation, Preston Park Sustainable Communities Nonprofit Corporation, Successor Agency of the Former Redevelopment Agency Members and Marina Groundwater Sustainability Agency)

Jenny McAdams, Brian McCarthy, Kathy Biala, Mayor Pro-Tem/Vice Chair Liesbeth Visscher, Mayor/Chair Bruce C. Delgado

3. PUBLIC COMMENT ON CLOSED SESSION ITEMS:

4. CLOSED SESSION: None

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

6. SPECIAL PRESENTATIONS:
a. Introduction of New Employees
i. Timothy Collins, Recreation Specialist
ii. Tori Hannah, Finance Director
b. Proclamations
i. Supporting the Rights of Children
ii. Parks and Rec Month
c. Presentations
i. Police Firework Enforcement Presentation
ii. 3CE Annual Presentation

7. COUNCIL AND STAFF ANNOUNCEMENTS:

8. PUBLIC COMMENT: Any member of the public may comment on any matter within the City Council’s jurisdiction that is not on the agenda. This is the appropriate place to comment on items on the Consent Agenda. Action will not be taken 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 possible, written correspondence should be submitted to the Council in advance of the meeting, to provide adequate time for its consideration.

AMENDED Agenda for City Council Meeting of Tuesday, July 2, 2024 Page 3

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 Agenda, and these items are considered to be routine and non -controversial. All items under the Consent Agenda are normally approved by one motion. 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 Agenda for individual consideration. If an item 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 routine 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 discussion 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 104692-104790, totaling $857,991.54. b. MINUTES: (Not a Project under CEQA per Article 20, Section 15378) (1) June 18, 2024, Regular City Council Meeting
(2) June 24, 2024, Special City Council Meeting
c. CLAIMS AGAINST THE CITY: (Not a Project under CEQA per Article 20, Section 15378) (1) Staff recommends that the City Council reject the following claim and direct sending appropriate notice of rejection to claimant: Comcast (Project Resources Group) for a claim received on March 1, 2024. d. AWARD OF BID: None
e. CALL FOR BIDS: None
f. ADOPTION OF RESOLUTIONS: (Not a Project under CEQA per Article 20, Section 15378) (1) Adopting Resolution No. 2024 -, confirming levy of a special tax for the City of Marina Community Facilities District No. 2007 -2 (Locke Paddon) for Fiscal Year 2024 -2025 as authorized by Ordinance No. 2007-09; and consider adopting Resolution No. 2024-, certifying City of Marina compliance with State law (Proposition 218) with respect to levying of special taxes for the City of Marina Community Facilities District No. 2007 -2 for Fiscal Year 2024 -2025 as authorized by Ordinance No. 2007-09. (Not a Project under CEQA per Article 20, Section 15378) (2) Adopting Resolution No. 2024 -, confirming levy of the special tax for the City of Marina Community Facilities District No. 2015 -1 (The Dunes) for Fiscal Year 2024 -25 as authorized by Ordinance No. 2015 - 03,; and adopting Resolution No. 2024 -, certifying City of Marina compliance with State law (Proposition 218) with respect to a special tax for the City of Marina Community Facilities District No. 2015 -1 as authorized by Ordinance No. 2015 -03 for Fiscal Year 2024 -25. (Not a Project under CEQA per Article 20, Section 15378)
AMENDED Agenda for City Council Meeting of Tuesday, July 2, 2024 Page 4

g. APPROVAL OF AGREEMENTS: (Not a Project under CEQA per Article 20, Section 15378) (1) Adopting Resolution No. 2024 -, approving a lease between the City of Marina, and Bay Area Environmental Research Institute (BAERI) for a portion of the property located at 3262 Imjin Road (Building 515) six weeks at the Marina Municipal Airport. (Not a Project under CEQA per Article 20, Section 15378)
(2) Adopting Resolution No. 2024-, approving a Reimbursement Agreement regarding the Community Facilities District No. 2024 -1 (“The Dunes West Side Services CFD”). (Not a Project under CEQA per Article 20, Section 15378) (3) Adopting Resolution No. 2024 -, approving Amendment No. 2 to the Agreement between City of Marina and New Image Landscape Company of Fremont, California, to extend the amended contract for two years and increase the compensation payable to the Contractor by $31,344.00 annually. (Not a Project under CEQA per Article 20, Section 15378) (4) Adopting Resolution No. 2024-, approving a network distribution equipment site joint use and access agreement with The Internet Store, Inc., a California corporation, d/b/a Cruzio for the joint use and lease of a City properties to establish a wireless broadband internet network for Marina residents and businesses. (Not a Project under CEQA per Article 20, Section 15378) (5) Adopting Resolution No. 2024 -, authorizing the City Manager to enter into a purchase and sale agreement to acquire the property located at 306 Reservation Road, City of Marina, APN 032 -173-006-000 (the “Property”) for a purchase price not to exceed $294,549, subject to any deductions due to deferred maintenance and other transaction costs; and consent to the sale and transfer of the Property to the City of Marina and to issue a Certificate of Acceptance as set forth in California Government Code Section 27281, evidencing such consent. (Not a Project under CEQA per Article 20, Section 15378)
h. ACCEPTANCE OF PUBLIC IMPROVEMENTS: None
i. MAPS: None
j. REPORTS: (RECEIVE AND FILE):
(1) Adopting Resolution No. 2024 -, receive and file the City’s Annual Audit for the period ending June 30, 2023; and receive and file the City’s Annual Single Audit Report for the period ending June 30, 2023; and receive and file the City of Marina Auditor Governance Letter (SAS 114) and Management Letter (SAS 115) for the fiscal year ending June 30, 2023. (Not a Project under CEQA per Article 20, Section 15378) k. FUNDING & BUDGET MATTERS: None
l. APPROVE ORDINANCES (WAIVE SECOND READING):
m. APPROVE APPOINTMENTS:

11. PUBLIC HEARINGS: In the Council’s discretion, the applicant/proponent of an item may be given up to ten (10) minutes to speak. All other persons may be given up to three (3) minutes to speak on the matter.

AMENDED Agenda for City Council Meeting of Tuesday, July 2, 2024 Page 5 a. Council to open a public hearing and consider adopting an ordinance amending the Marina Municipal Code Title 2 (Administration and Personnel) to update terminology in the Code for inclusivity: replacing “councilman” with “councilmember”; and find that the action is not a project under CEQA.

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 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 is requested by staff. The City Council may, at its discretion, take action on any items. Members of the public may be given up to three (3) minutes to speak.

Note: No additional major projects or programs should be undertaken without review of the impacts on existing priorities (Resolution No. 2006-79 – April 4, 2006). a. Receive a report regarding recommended updates to the Monterey Peninsula Region Park District Master Plan and Design Development Report for Locke - Paddon Wetland Park and provide direction to the City Manager. [30-mins] b. Receive presentation from FM3 Presentation on Bond on public opinion survey for the proposed GO Bond ballot measure; and provide direction to staff. (Not a Project under CEQA per Article 20, Section 15378) [120-mins] c. Adopting Resolution No. 2024 -, determining that the public interest and necessity demand the construction of certain municipal improvements and making findings relating thereto . (Not a Project under CEQA per Article 20, Section 15378) [10- mins]
d. Open a public hearing and introduce Ordinance No. 2024, establishing the City of Marina Special District Financing Code as Chapter 3.35 of the City of Marina Municipal Code. (Not a Project under CEQA per Article 20, Section 15378) [10-min] e. Adopting Resolution No. 2024-, receiving the Fee Study Update; adopting the new Master Fee Schedule and implement adjustments effective September 1, 2024(Not a Project under CEQA per Article 20, Section 15378) [30-min]

14. COUNCIL & STAFF INFORMATIONAL REPORTS:
a. Monterey County Mayor’s Association [Mayor Bruce Delgado] b. Council reports 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 hereby certify that a copy of the foregoing AMENDED agenda was posted at City Hall and Council Chambers Bulletin Board at 211 Hillcrest Avenue, Monterey County Library Marina Branch at 190 Seaside Circle, City Bulletin Board at the corner of Reservation Road and Del Monte Boulevard on or before 2:30 p.m., Monday, July 1, 2024.
___________________________________
AMENDED Agenda for City Council Meeting of Tuesday, July 2, 2024 Page 6

ANITA SHARP, DEPUTY CITY CLERK
City Council, Airport Commission and Redevelopment Agency meetings are recorded on tape and available for public review and listening at the Office of the City Clerk and kept for 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 Sunday following the Regular City Council meeting date. In addition, Council meetings can be viewed at 6:30 p.m. every Monday, Tuesday and Wednesday. For more information 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), at the Monterey County Marina Library Branch at 190 Seaside Circle and at the Office of the City Clerk at 211 Hillcrest Avenue, Marina between the hours of 10:00 a.m. 5:00 p.m., on the Monday preceding the meeting.

Supplemental materials received after the close of the final agenda and through noon on the day of the scheduled meeting will be available for public review at the City Clerk’s Office during regular 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 devices, sign language interpreters, readers, large print agendas or other accommodations, please call (831) 884 -1278 or e -mail:
[email protected]. Requests must be made at least 48 hours in advance of the meeting.

U p c o m i n g 202 4 M e e t i n g s o f t h e C i t y C o u n c i l , A i r p o r t C o m m i 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 p o r a t i o n , P r e s t o n P a r k S u s t a i n a 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 F o r m e r R e d e v e l o p m e 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 R e g u l a r M e e t i n g s : 5 : 0 0 p . m . C l o s e d S e s s i o n, 6 : 3 0 p . m . R e g u l a r O p e n S e s s i o n s

Tuesday, July 16, 2024 (Cancelled)

**Wednesday, August 7, 2023
Tuesday, August 20, 2024 (Cancelled)

*Wednesday, September 4, 2024
Tuesday, September 17, 2024

Tuesday, October 1, 2024
Tuesday, October 15, 2024

***Wednesday, November 6, 2024
Tuesday, November 19, 2024

Tuesday, December 3, 2024
Tuesday, December 17, 2024
* Regular Meeting rescheduled due to Monday Holiday
** Regular Meeting rescheduled due to National Night Out *** Regular Meeting rescheduled due to General Election Day

AMENDED Agenda for City Council Meeting of Tuesday, July 2, 2024 Page 7

C I T Y H A L L 202 4 H O L I D A Y S
(City Hall Closed)

Independence Day (City Offices Closed) ------------------------------ Thursday, July 4, 2024 Labor Day ------------------------------------------------------------ Monday, September 2, 2024 Veterans Day (City Offices Closed) ----------------------------- Monday, November 11, 2024 Thanksgiving Day ------------------------------------------------- Thursday, November 28, 2024 Thanksgiving Break -------------------------------------------------- Friday, November 29, 2024 Winter Break ---------------------- Tuesday, December 24, 2024-Friday, December 31, 2024

2024 COMMISSION DATES

U p c o m i n g 2024 M e e t i n g s o f 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.

July 11, 2024 Cancelled
July 25, 2024
September 12, 2024
September 26, 2024
November 14, 2024
November 28, 2024 (Cancelled)
August 8, 2024
August 22, 2024
October 10, 2024
October 24, 2024
December 12, 2024

U p c o m i n g 2024 M e e t i n g s o f 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.

July 18, 2024 September 19, 2024 November 21, 2024
August 15, 2024 October 17, 2024 December 19, 2024

U p c o m i n g 2024 M e e t i n g s o f R e c r e a t i o n & C u l t u r a l S e r v i c e s C o m m i s s i o n
1st Wednesday of every quarter month. Meetings are held at the Council Chambers at 6:30 P.M.

September 11, 2024 December 4, 2024

U p c o m i n g 2024 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, 2024 Cancelled October 12, 2024

Agenda Item: 6b(i)
Agenda Item: 6b(ii)
Judith Young
Senior Account Manager, Member Agencies
July 2, 2024

CITY OF MARINA
3CE Annual Presentation
Agenda Item: 6c(ii)

A PARTNERSHIP TO SUPPORT SHARED CUSTOMERS

2023 YEAR IN REVIEW
Lower emissions
Cleaner more reliable grid
Community investment
Stable and responsible rates

3CE PRIORITIZES INNOVATION
–One of California’s first solar + storage projects
–The state’s first new geothermal project in three decades –The largest compressed air battery storage in the world ADDITIONALITY – THE KEY TO OUR

PROCUREMENT STRATEGY
Investing in a diverse portfolio of renewables coupled with innovative energy storage capacity

CALIFORNIA BREAKS RENEWABLE ENERGY

RECORDS
It’s working!

3CE DELIVERS POWER FOR GOOD
Affordable Rates
Project Selection Criteria
Rebates & Incentives

INVESTING IN YOUR COMMUNITY
Residential, Commercial, & Agriculture Rebates Available Agriculture
Electrification
Program
-
$75,000
Electrify Your Home
$17,385
$2,500 per unit
Concierge
-
$24,000
New Construction
Electrification
$5,000
$250,000
Electric Bus
-
$200,000
$1000-4000
$150,000
Electrify Your Ride
Residential
Commerical & Ag

INVESTING IN YOUR COMMUNITY
Total Investment Over $334,000
$226,896
Electrify Your Ride
$11,300
Electrify Your
Home
$5,300
Agriculture
Electrification
Program
$10,000
$5,482
Plan Your Fleet
Central Coast
Incentive Project
$87,000

INVESTING IN YOUR CITY’S ENERGY TRANSITION
Member Agency Programs:

Plan Your Fleet
Electrify Your Fleet
Charge Your Fleet

INVESTING IN YOUR CITY’S ENERGY TRANSITION
– Reach Code Program
– Charging Stations/Charge-ready
– Member Agency
Communications

Thank You
12 3CE.org [email protected]
877-455-2223
Senior Account Manager (805) 693-2000
Judith Young [email protected]
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 6300.570 - Prof Svc Other
10074 - Bob Murray & Associates 10677 Professional Services - Asst. City Manager
Recruitment
Paid by Check
# 104701
06/15/2024 06/06/2024 06/06/2024 06/21/2024 3,018.75
Account 6300.570 - Prof Svc Other Totals Invoice Transactions 1 $3,018.75 Sub-Division 00 - Non-Subdiv Totals Invoice Transactions 1 $3,018.75 Division 000 - Non-Div Totals Invoice Transactions 1 $3,018.75 Department 120 - City Mgr/HR/Risk Totals Invoice Transactions 1 $3,018.75 Department 125 - I. T.

Division 000 - Non-Div
Sub-Division 00 - Non-Subdiv
Account 6360.342 - Maint & Repairs IT - System Annual Maint 10905 - Taygeta Scientific, Inc. 000503-R-0005 Avast Endpoint 1 yr Renewal
Paid by Check
# 104738
06/08/2024 06/06/2024 06/06/2024 06/21/2024 4,938.06
10905 - Taygeta Scientific, Inc. 001147 Corrected Invoice - 423 -R-0064 - IT Support
Paid by Check
# 104738
04/16/2024 06/06/2024 06/06/2024 06/21/2024 750.00
Account 6360.342 - Maint & Repairs IT - System Annual Maint Totals Invoice Transactions 2 $5,688.06 Sub-Division 00 - Non-Subdiv Totals Invoice Transactions 2 $5,688.06 Division 000 - Non-Div Totals Invoice Transactions 2 $5,688.06 Department 125 - I. T. Totals Invoice Transactions 2 $5,688.06 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-18225 FY22-23 Chavan & Associates City
Financial Audit
Paid by Check
# 104705
04/18/2024 06/20/2024 06/20/2024 06/21/2024 10,125.00
Account 6300.215 - Prof Svc Fin - Audit Totals Invoice Transactions 1 $10,125.00 Account 6300.216 - Prof Svc Fin - Accounting Services
10511 - Richard B. Standridge 24-12 Service 6/3-13/2024 Paid by EFT # 4760
06/14/2024 06/17/2024 06/17/2024 06/21/2024 2,327.50
Account 6300.216 - Prof Svc Fin - Accounting Services Totals Invoice Transactions 1 $2,327.50 Sub-Division 00 - Non-Subdiv Totals Invoice Transactions 2 $12,452.50 Division 000 - Non-Div Totals Invoice Transactions 2 $12,452.50 Department 130 - Finance Totals Invoice Transactions 2 $12,452.50 Run by Melanie Hernandez on 06/20/2024 03:12:31 PM Page 1 of 27 Accounts Payable by G/L Distribution Report
Payment Date Range 06/21/24 - 06/21/24
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 150 - City Attorney
Division 000 - Non-Div
Sub-Division 00 - Non-Subdiv
Account 6300.450 - Prof Svc Legal - City Attorney Other Svc 10257 - Goldfarb & Lipman 473322 General - May 2024 Paid by EFT # 4753
06/11/2024 06/06/2024 06/06/2024 06/21/2024 4,512.00
10257 - Goldfarb & Lipman 473323 Marina Heights - May
2024
Paid by EFT #
4753
06/11/2024 06/06/2024 06/06/2024 06/21/2024 128.00
10257 - Goldfarb & Lipman 473324 The Dunes - May 2024 Paid by EFT # 4753
06/11/2024 06/06/2024 06/06/2024 06/21/2024 160.00
Account 6300.450 - Prof Svc Legal - City Attorney Other Svc Totals Invoice Transactions 3 $4,800.00 Sub-Division 00 - Non-Subdiv Totals Invoice Transactions 3 $4,800.00 Division 000 - Non-Div Totals Invoice Transactions 3 $4,800.00 Department 150 - City Attorney Totals Invoice Transactions 3 $4,800.00 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-18225 FY22-23 Chavan & Associates City
Financial Audit
Paid by Check
# 104705
04/18/2024 06/20/2024 06/20/2024 06/21/2024 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
10588 - United Site Services INV-4568735 Beach Rd & Deforest Rd Windy Hill Park
Paid by Check
# 104741
06/13/2024 06/14/2024 06/14/2024 06/21/2024 260.35
Account 6300.570 - Prof Svc Other Totals Invoice Transactions 1 $260.35 Account 6380.150 - Utilities Comm Phone System
10758 - AT & T CALNET3 21855111 CALNET3-9391023436
(239-461-6578)
Paid by Check
# 104698
06/13/2024 06/17/2024 06/17/2024 06/21/2024 64.10
Account 6380.150 - Utilities Comm Phone System Totals Invoice Transactions 1 $64.10 Account 6380.300 - Utilities Gas & Electric
10463 - Pacific Gas & Electric June 2024 562-
0 PG&E - 4758891562-0 Paid by Check
# 104728
06/10/2024 06/17/2024 06/17/2024 06/21/2024 1,582.70
Account 6380.300 - Utilities Gas & Electric Totals Invoice Transactions 1 $1,582.70 Account 6380.500 - Utilities Water & Sewer
10349 - Marina Coast Water District 000056025
061424
327 Reindollar Ave Paid by Check
# 104718
06/14/2024 06/17/2024 06/17/2024 06/21/2024 71.92
10349 - Marina Coast Water District 000056020
061424
304 Hillcrest Ave Paid by Check
# 104718
06/14/2024 06/17/2024 06/17/2024 06/21/2024 111.66
10349 - Marina Coast Water District 000056018
061424
208 Palm Ave Paid by Check
# 104718
06/14/2024 06/17/2024 06/17/2024 06/21/2024 153.71
10349 - Marina Coast Water District 000056017
061424
208-A Palm Ave Paid by Check
# 104718
06/14/2024 06/17/2024 06/17/2024 06/21/2024 168.16
Run by Melanie Hernandez on 06/20/2024 03:12:31 PM Page 2 of 27 Accounts Payable by G/L Distribution Report
Payment Date Range 06/21/24 - 06/21/24
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 190 - Citywide Non-Dept
Division 000 - Non-Div
Sub-Division 00 - Non-Subdiv
Account 6380.500 - Utilities Water & Sewer
10432 - Monterey One Water - former
MRWPCA
13000325
053124
2800 2nd Ave Paid by Check
# 104725
05/31/2024 06/12/2024 06/12/2024 06/21/2024 55.50
Account 6380.500 - Utilities Water & Sewer Totals Invoice Transactions 5 $560.95 Account 6400.565 - Material & Suppl Office Supplies
10732 - Office Depot-General Account 368930690001 Office Supplies Paid by Check # 104726
06/04/2024 06/06/2024 06/06/2024 06/21/2024 371.03
10732 - Office Depot-General Account 372009343001 Credit for cancelled item - Cyan Toner
Paid by Check
# 104726
06/06/2024 06/06/2024 06/06/2024 06/21/2024 (117.89)
10540 - Sierra Springs & Alhambra 7266038
060724
Water Cooler Rentals
and Replacement
Water
Paid by Check
# 104734
06/07/2024 06/06/2024 06/06/2024 06/21/2024 126.90
10469 - Stordok 53548775 Document Shredding -
City Hall
Paid by EFT #
4762
06/10/2024 06/06/2024 06/06/2024 06/21/2024 75.00
Account 6400.565 - Material & Suppl Office Supplies Totals Invoice Transactions 4 $455.04 Account 6600.340 - Other Charges Insur - Liability
10131 - Cima Insurance 04-22-24 VIS volunteer fees Paid by Check # 104706
04/22/2024 06/17/2024 06/17/2024 06/21/2024 751.60
Account 6600.340 - Other Charges Insur - Liability Totals Invoice Transactions 1 $751.60 Account 6600.452 - Other Charges Leased Copier
11451 - Monterey Bay Office Products - US
Bank
530732502 City Hall Copier Lease -
June 2024
Paid by Check
# 104721
06/04/2024 06/06/2024 06/06/2024 06/21/2024 380.20
Account 6600.452 - Other Charges Leased Copier Totals Invoice Transactions 1 $380.20 Sub-Division 00 - Non-Subdiv Totals Invoice Transactions 15 $6,054.94 Division 000 - Non-Div Totals Invoice Transactions 15 $6,054.94 Department 190 - Citywide Non-Dept Totals Invoice Transactions 15 $6,054.94 Department 210 - Police
Division 000 - Non-Div
Sub-Division 00 - Non-Subdiv
Account 6360.360 - Maint & Repairs Janitorial
10080 - Branch's Janitorial 228783 Janitorial Service - Police/Fire/Airport June
2024
Paid by EFT #
4751
06/25/2024 06/20/2024 06/20/2024 06/21/2024 1,308.34
Account 6360.360 - Maint & Repairs Janitorial Totals Invoice Transactions 1 $1,308.34 Account 6600.850 - Other Charges K9 / Animal Supplies & Vet Svc 11791 - Carey Harold Lindgre Lindgren's
Canine Consultation Services
06-29-24 Boarding for K-9 Riley -
May 2024
Paid by Check
# 104716
06/29/2024 06/18/2024 06/18/2024 06/21/2024 450.00
Run by Melanie Hernandez on 06/20/2024 03:12:31 PM Page 3 of 27 Accounts Payable by G/L Distribution Report
Payment Date Range 06/21/24 - 06/21/24
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 210 - Police
Division 000 - Non-Div
Sub-Division 00 - Non-Subdiv
Account 6600.850 - Other Charges K9 / Animal Supplies & Vet Svc 11791 - Carey Harold Lindgre Lindgren's
Canine Consultation Services
04-30-24 Monthly Maintenance
K-9 Training - April
2024
Paid by Check
# 104716
04/30/2024 06/18/2024 06/18/2024 06/21/2024 250.00
11791 - Carey Harold Lindgre Lindgren's
Canine Consultation Services
03-25-24 Monthly Maintenance
K-9 Training - March
2024
Paid by Check
# 104716
03/25/2024 06/18/2024 06/18/2024 06/21/2024 250.00
11791 - Carey Harold Lindgre Lindgren's
Canine Consultation Services
05-27-24 Monthly Maintenance
K-9 Training - May
2024
Paid by Check
# 104716
05/27/2024 06/18/2024 06/18/2024 06/21/2024 250.00
Account 6600.850 - Other Charges K9 / Animal Supplies & Vet Svc Totals Invoice Transactions 4 $1,200.00 Sub-Division 00 - Non-Subdiv Totals Invoice Transactions 5 $2,508.34 Division 000 - Non-Div Totals Invoice Transactions 5 $2,508.34 Department 210 - Police Totals Invoice Transactions 5 $2,508.34 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
124280 Plan review &
inspection for Ross,
117 General Stillwell
Paid by Check
# 104704
06/09/2024 06/13/2024 06/13/2024 06/21/2024 230.00
10841 - Carmel Fire Protection Associates -
Art Black
124278 Building Permit - Plan
review and Inspection
Gas Station/Carwash
Paid by Check
# 104704
06/09/2024 06/13/2024 06/13/2024 06/21/2024 215.00
10841 - Carmel Fire Protection Associates -
Art Black
124279 Plan review &
inspections at Sea
Haven Townhomes, lot
38 Paid by Check
# 104704
06/09/2024 06/13/2024 06/13/2024 06/21/2024 230.00
10841 - Carmel Fire Protection Associates -
Art Black
2023-L Apartment Inspections
(38 apts)
Paid by Check
# 104704
06/08/2024 06/17/2024 06/17/2024 06/21/2024 2,850.00
Account 6300.570 - Prof Svc Other Totals Invoice Transactions 4 $3,525.00 Account 6360.360 - Maint & Repairs Janitorial
10080 - Branch's Janitorial 228783 Janitorial Service - Police/Fire/Airport June
2024
Paid by EFT #
4751
06/25/2024 06/20/2024 06/20/2024 06/21/2024 516.66
Account 6360.360 - Maint & Repairs Janitorial Totals Invoice Transactions 1 $516.66 Account 6360.570 - Maint & Repairs Other Svc Agr
10623 - Xerox Financial Services 5708856 FD Monthly Copier Charges 04/17/24 to
05/16/24
Paid by Check
# 104746
04/27/2024 06/17/2024 06/17/2024 06/21/2024 239.26
Account 6360.570 - Maint & Repairs Other Svc Agr Totals Invoice Transactions 1 $239.26 Run by Melanie Hernandez on 06/20/2024 03:12:31 PM Page 4 of 27 Accounts Payable by G/L Distribution Report
Payment Date Range 06/21/24 - 06/21/24
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 250 - Fire
Division 000 - Non-Div
Sub-Division 00 - Non-Subdiv
Account 6360.850 - Maint & Repairs Vehicle
11134 - Leisure West Camper Shells, Inc. 25161 Camper shell for command vehicle
Paid by Check
# 104715
06/18/2024 06/18/2024 06/18/2024 06/21/2024 4,840.00
Account 6360.850 - Maint & Repairs Vehicle Totals Invoice Transactions 1 $4,840.00 Account 6400.100 - Material & Suppl CSA 74 Funded
10077 - Bound Tree Medical 85276043 Medical Supplies - Cardiac Electrodes &
Batteries
Paid by Check
# 104702
03/11/2024 06/13/2024 06/13/2024 06/21/2024 1,002.86
10077 - Bound Tree Medical 85333756 Medical Supplies, Soft stretcher, rescue seat
Paid by Check
# 104702
05/01/2024 06/13/2024 06/13/2024 06/21/2024 612.86
10077 - Bound Tree Medical 85250472 Medical Supplies Paid by Check # 104702
02/14/2024 06/13/2024 06/13/2024 06/21/2024 3,260.05
Account 6400.100 - Material & Suppl CSA 74 Funded Totals Invoice Transactions 3 $4,875.77 Account 6400.740 - Material & Suppl Special Dept Suppl
10927 - Ace Hardware - Fire Dept. 088592 Batteries AA & AAA Paid by Check # 104692
06/16/2024 06/17/2024 06/17/2024 06/21/2024 36.03
10927 - Ace Hardware - Fire Dept. 088623 Supplies, batteries, cleaner, velcro & gorilla
tape
Paid by Check
# 104692
06/19/2024 06/20/2024 06/20/2024 06/21/2024 66.60
Account 6400.740 - Material & Suppl Special Dept Suppl Totals Invoice Transactions 2 $102.63 Account 6400.795 - Material & Suppl Turnout Equip-Structure Fires 10323 - L.N. Curtis & Sons INV909243 3 RIC bags for
apparatus 19-01, 21-01
& 07-01
Paid by EFT #
4756
06/18/2024 06/18/2024 06/18/2024 06/21/2024 16,056.34
10323 - L.N. Curtis & Sons INV831621 Structure Boots for FF Frank Isola
Paid by EFT #
4756
06/05/2024 06/13/2024 06/13/2024 06/21/2024 633.65
10323 - L.N. Curtis & Sons INV827519 Structure Boots for FF Andrew Thomas
Paid by EFT #
4756
05/23/2024 06/13/2024 06/13/2024 06/21/2024 633.65
Account 6400.795 - Material & Suppl Turnout Equip-Structure Fires Totals Invoice Transactions 3 $17,323.64 Account 6400.796 - Material & Suppl Turnout Equip-Wildland Fires 10971 - Alvarenga, Jesse - Non taxable
only
05-27-24 Boot Reimbursement -
City pays $600 for
wildland boots
Paid by Check
# 104696
05/27/2024 06/11/2024 06/11/2024 06/21/2024 391.07
12020 - Kevin Seaver - refund only 05-01-24 Boot Reimbursement - City pays $600 for
wildland boots
Paid by Check
# 104714
05/01/2024 06/11/2024 06/11/2024 06/21/2024 408.37
10323 - L.N. Curtis & Sons INV832726 Wildland Pants for M.

Sweeney
Paid by EFT #
4756
06/07/2024 06/13/2024 06/13/2024 06/21/2024 435.91
Account 6400.796 - Material & Suppl Turnout Equip-Wildland Fires Totals Invoice Transactions 3 $1,235.35 Run by Melanie Hernandez on 06/20/2024 03:12:31 PM Page 5 of 27 Accounts Payable by G/L Distribution Report
Payment Date Range 06/21/24 - 06/21/24
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 250 - Fire
Division 000 - Non-Div
Sub-Division 00 - Non-Subdiv
Account 6400.800 - Material & Suppl Uniform
10323 - L.N. Curtis & Sons INV835543 Uniform pants for FF F.

Isola
Paid by EFT #
4756
06/17/2024 06/18/2024 06/18/2024 06/21/2024 305.67
Account 6400.800 - Material & Suppl Uniform Totals Invoice Transactions 1 $305.67 Account 6500.700 - Training & Travel Training & Travel
11452 - Michael Smith - Refunds only 04-04-24 Per Diem for attending Chief Fire Officer 3B in
Oakdale, CA
Paid by Check
# 104720
04/04/2024 06/11/2024 06/11/2024 06/21/2024 92.00
11149 - Suich, Athena - Reimbursement
only
19637221725 Reimbursement for
Instructor 1 Task Book
Certificate
Paid by Check
# 104736
06/01/2024 06/11/2024 06/11/2024 06/21/2024 100.00
11149 - Suich, Athena - Reimbursement
only
19637221724 Reimbursement for
EMS Recert for Athena
Suich
Paid by Check
# 104736
06/01/2024 06/11/2024 06/11/2024 06/21/2024 37.00
10698 - Sweeney, Mark 11-07-23 Per Diem for attending
ESO Training in Austin,
Texas
Paid by Check
# 104737
11/07/2023 06/11/2024 06/11/2024 06/21/2024 276.00
11666 - Vega, Carlos 05-15-24 Per Diem while
attending Plan
Examiner 1A training in
Rocklin, C
Paid by Check
# 104742
05/15/2024 06/11/2024 06/11/2024 06/21/2024 184.00
11666 - Vega, Carlos 11-07-23 Per Diem for attending
ESO Training in Austin,
Texas
Paid by Check
# 104742
11/07/2023 06/11/2024 06/11/2024 06/21/2024 276.00
Account 6500.700 - Training & Travel Training & Travel Totals Invoice Transactions 6 $965.00 Sub-Division 00 - Non-Subdiv Totals Invoice Transactions 25 $33,928.98 Division 000 - Non-Div Totals Invoice Transactions 25 $33,928.98 Department 250 - Fire Totals Invoice Transactions 25 $33,928.98 Department 310 - Public Works
Division 311 - Buildings & Grounds
Sub-Division 00 - Non-Subdiv
Account 6300.500 - Prof Svc B&G Landscape Architect/Arborist 10189 - Denise Duffy & Associates 9225 Equestrian Center Arborist
Paid by Check
# 104708
06/07/2024 06/12/2024 06/12/2024 06/21/2024 1,490.00
Account 6300.500 - Prof Svc B&G Landscape Architect/Arborist Totals Invoice Transactions 1 $1,490.00 Account 6300.570 - Prof Svc Other
10008 - Monterey County Department of
Health - EHB
1201330 Corp Yard Fuel #2 Paid by Check
# 104723
05/14/2024 06/17/2024 06/17/2024 06/21/2024 920.00
10008 - Monterey County Department of
Health - EHB
1205285 Corp Yard Fuel #2 Paid by Check
# 104723
05/14/2024 06/17/2024 06/17/2024 06/21/2024 215.00
Run by Melanie Hernandez on 06/20/2024 03:12:31 PM Page 6 of 27 Accounts Payable by G/L Distribution Report
Payment Date Range 06/21/24 - 06/21/24
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 310 - Public Works
Division 311 - Buildings & Grounds
Sub-Division 00 - Non-Subdiv
Account 6300.570 - Prof Svc Other
10008 - Monterey County Department of
Health - EHB
1200267 Fueling Yard Paid by Check
# 104723
05/14/2024 06/18/2024 06/18/2024 06/21/2024 920.00
10008 - Monterey County Department of
Health - EHB
1208779 Fueling Yard #2 Paid by Check
# 104723
05/14/2024 06/18/2024 06/18/2024 06/21/2024 1,251.00
Account 6300.570 - Prof Svc Other Totals Invoice Transactions 4 $3,306.00 Account 6360.065 - Maint & Repairs Bdg NonFlagship
10080 - Branch's Janitorial 228784 Custodial Services for June 2024
Paid by EFT #
4751
06/25/2024 06/18/2024 06/18/2024 06/21/2024 2,886.35
10250 - Gavilan Pest Control 0163017 211 Hillcrest Ave Paid by Check # 104711
06/03/2024 06/12/2024 06/12/2024 06/21/2024 82.00
10250 - Gavilan Pest Control 0163018 120 Seaside Circle Pond/Restrooms
Paid by Check
# 104711
06/07/2024 06/17/2024 06/17/2024 06/21/2024 80.00
10560 - Suburban Propane 1602-516568 Propane Supply Paid by Check # 104735
06/14/2024 06/17/2024 06/17/2024 06/21/2024 421.91
Account 6360.065 - Maint & Repairs Bdg NonFlagship Totals Invoice Transactions 4 $3,470.26 Account 6360.170 - Maint & Repairs Elevator Svc
10574 - TK Elevator 6000727971 208 Palm Ave Paid by Check # 104740
06/05/2024 06/17/2024 06/17/2024 06/21/2024 2,790.12
Account 6360.170 - Maint & Repairs Elevator Svc Totals Invoice Transactions 1 $2,790.12 Account 6360.440 - Maint & Repairs Landscape General
10952 - MuttMitt - ZW USA Inc. 714337 City MuttMitts Paid by EFT # 4758
06/17/2024 06/17/2024 06/17/2024 06/21/2024 1,196.14
Account 6360.440 - Maint & Repairs Landscape General Totals Invoice Transactions 1 $1,196.14 Account 6360.690 - Maint & Repairs Supplies
10728 - Ace Hardware-Public Works 088567 Streets Paid by Check # 104694
06/13/2024 06/17/2024 06/17/2024 06/21/2024 3.05
10728 - Ace Hardware-Public Works 088549 Grounds/Vince Dimaggio
Paid by Check
# 104694
06/11/2024 06/17/2024 06/17/2024 06/21/2024 3.26
10728 - Ace Hardware-Public Works 088545 Grounds/Vince Dimaggio
Paid by Check
# 104694
06/11/2024 06/17/2024 06/17/2024 06/21/2024 77.31
10728 - Ace Hardware-Public Works 088551 Revised Credit Paid by Check # 104694
06/11/2024 06/17/2024 06/17/2024 06/21/2024 (50.23)
10728 - Ace Hardware-Public Works 088515 Cord Yard Leads Office Keys
Paid by Check
# 104694
06/07/2024 06/17/2024 06/17/2024 06/21/2024 9.14
10728 - Ace Hardware-Public Works 088550 Supplies Paid by Check # 104694
06/11/2024 06/17/2024 06/17/2024 06/21/2024 46.93
10728 - Ace Hardware-Public Works 088524 Facilities 327 Reindollar Paid by Check # 104694
06/10/2024 06/17/2024 06/17/2024 06/21/2024 108.81
10728 - Ace Hardware-Public Works 088532 Facilities PD Elevator Paid by Check # 104694
06/10/2024 06/17/2024 06/17/2024 06/21/2024 32.78
Run by Melanie Hernandez on 06/20/2024 03:12:31 PM Page 7 of 27 Accounts Payable by G/L Distribution Report
Payment Date Range 06/21/24 - 06/21/24
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 310 - Public Works
Division 311 - Buildings & Grounds
Sub-Division 00 - Non-Subdiv
Account 6360.690 - Maint & Repairs Supplies
10728 - Ace Hardware-Public Works 088544 Facilities 327 Reindollar Paid by Check # 104694
06/11/2024 06/17/2024 06/17/2024 06/21/2024 90.15
10728 - Ace Hardware-Public Works 088552 Facilities Preston Park Paid by Check # 104694
06/11/2024 06/17/2024 06/17/2024 06/21/2024 34.94
10728 - Ace Hardware-Public Works 088528 Facilities 327 Reindollar Paid by Check # 104694
06/10/2024 06/17/2024 06/17/2024 06/21/2024 25.12
10728 - Ace Hardware-Public Works 088558 Facilities Library Paid by Check # 104694
06/12/2024 06/17/2024 06/17/2024 06/21/2024 104.80
10728 - Ace Hardware-Public Works 088557 Library Paid by Check # 104694
06/12/2024 06/17/2024 06/17/2024 06/21/2024 48.04
10728 - Ace Hardware-Public Works 088556 Grounds Vince DiMaggio
Paid by Check
# 104694
06/12/2024 06/17/2024 06/17/2024 06/21/2024 14.47
10264 - Green Rubber-Kennedy AG S-777275 PVC Paid by Check # 104712
05/21/2024 06/14/2024 06/14/2024 06/21/2024 172.37
10538 - Sherwin-Williams 061324 Streets Paid by Check
# 104733
06/13/2024 06/17/2024 06/17/2024 06/21/2024 100.93
Account 6360.690 - Maint & Repairs Supplies Totals Invoice Transactions 16 $821.87 Account 6380.500 - Utilities Water & Sewer
10349 - Marina Coast Water District 000056001
061424
209-13 Cypress Ave Paid by Check
# 104718
06/14/2024 06/17/2024 06/17/2024 06/21/2024 106.93
10349 - Marina Coast Water District 000056019
061424
211 Hillcrest Ave Paid by Check
# 104718
06/14/2024 06/17/2024 06/17/2024 06/21/2024 1,056.20
Account 6380.500 - Utilities Water & Sewer Totals Invoice Transactions 2 $1,163.13 Account 6400.565 - Material & Suppl Office Supplies
10734 - Office Depot-Public Works Dept. 370045982001 Office Supplies Paid by Check # 104727
06/05/2024 06/17/2024 06/17/2024 06/21/2024 8.57
10734 - Office Depot-Public Works Dept. 370046487001 Office Supplies Paid by Check # 104727
06/05/2024 06/17/2024 06/17/2024 06/21/2024 27.80
Account 6400.565 - Material & Suppl Office Supplies Totals Invoice Transactions 2 $36.37 Account 6400.800 - Material & Suppl Uniform
10655 - Freitas, Bo 06-13-24 Safety Glasses
Reimbursement
Paid by Check
# 104709
06/13/2024 06/14/2024 06/14/2024 06/21/2024 188.00
12036 - Michael Mahaney - refund only 06-14-24 Boot Reimbursement Paid by Check # 104719
06/14/2024 06/17/2024 06/17/2024 06/21/2024 225.00
11691 - Tevita Tulua - Refunds only 06-14-24 Boot Reimbursement Paid by Check # 104739
06/14/2024 06/17/2024 06/17/2024 06/21/2024 225.00
10043 - VESTIS GROUP, INC./(f/k/a

ARAMARK UNIFORM & C
5110484797 PW Uniforms Paid by Check
# 104744
06/14/2024 06/17/2024 06/17/2024 06/21/2024 428.73
Account 6400.800 - Material & Suppl Uniform Totals Invoice Transactions 4 $1,066.73 Sub-Division 00 - Non-Subdiv Totals Invoice Transactions 35 $15,340.62 Run by Melanie Hernandez on 06/20/2024 03:12:31 PM Page 8 of 27 Accounts Payable by G/L Distribution Report
Payment Date Range 06/21/24 - 06/21/24
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 310 - Public Works
Division 311 - Buildings & Grounds Totals Invoice Transactions 35 $15,340.62 Department 310 - Public Works Totals Invoice Transactions 35 $15,340.62 Department 410 - Planning
Division 000 - Non-Div
Sub-Division 00 - Non-Subdiv
Account 6300.570 - Prof Svc Other
10515 - Rincon Consultants, Inc. 57694 Marina Grant Support and Prohousing
Paid by EFT #
4761
06/18/2024 06/20/2024 06/20/2024 06/21/2024 3,977.50
Account 6300.570 - Prof Svc Other Totals Invoice Transactions 1 $3,977.50 Account 6330.100 - Fee Agr Costs - Planning
10171 - CSG Consultants 56627 Marina Station Paid by EFT # 4752
06/11/2024 06/13/2024 06/13/2024 06/21/2024 27,160.00
Account 6330.100 - Fee Agr Costs - Planning Totals Invoice Transactions 1 $27,160.00 Sub-Division 00 - Non-Subdiv Totals Invoice Transactions 2 $31,137.50 Division 000 - Non-Div Totals Invoice Transactions 2 $31,137.50 Department 410 - Planning Totals Invoice Transactions 2 $31,137.50 Department 420 - Engineering
Division 000 - Non-Div
Sub-Division 00 - Non-Subdiv
Account 6300.175 - Prof Svc Eng Svc- Rev Funded Plan Check 10171 - CSG Consultants 56629 Sea Haven Inspections
Phase 4
Paid by EFT #
4752
06/11/2024 06/13/2024 06/13/2024 06/21/2024 11,055.00
10171 - CSG Consultants 56620 Dunes Phase 2 North
Inspections
Paid by EFT #
4752
06/11/2024 06/14/2024 06/14/2024 06/21/2024 6,600.00
10171 - CSG Consultants 56628 Sea Haven Inspection
Phase 3B
Paid by EFT #
4752
06/11/2024 06/14/2024 06/14/2024 06/21/2024 8,910.00
Account 6300.175 - Prof Svc Eng Svc- Rev Funded Plan Check Totals Invoice Transactions 3 $26,565.00 Account 6300.180 - Prof Svc Eng Svc- Rev Funded Inspection 10171 - CSG Consultants 56615 PWD Services Paid by EFT # 4752
06/11/2024 06/13/2024 06/13/2024 06/21/2024 28,630.00
10171 - CSG Consultants 56610 Permits/Development Paid by EFT # 4752
06/11/2024 06/12/2024 06/12/2024 06/21/2024 9,727.50
10171 - CSG Consultants 56631 Sea Haven Phase 5A
Inspection
Paid by EFT #
4752
06/11/2024 06/14/2024 06/14/2024 06/21/2024 2,145.00
Account 6300.180 - Prof Svc Eng Svc- Rev Funded Inspection Totals Invoice Transactions 3 $40,502.50 Account 6300.185 - Prof Svc Engineering Svs-Staff Augment 10171 - CSG Consultants 56611 Staff Augmentation Paid by EFT # 4752
06/11/2024 06/12/2024 06/12/2024 06/21/2024 8,030.00
Account 6300.185 - Prof Svc Engineering Svs-Staff Augment Totals Invoice Transactions 1 $8,030.00 Account 6300.190 - Prof Svc Engineering Svc Interagency 10171 - CSG Consultants 56612 RWQCB Paid by EFT #
4752
06/11/2024 06/14/2024 06/14/2024 06/21/2024 440.00
Run by Melanie Hernandez on 06/20/2024 03:12:31 PM Page 9 of 27 Accounts Payable by G/L Distribution Report
Payment Date Range 06/21/24 - 06/21/24
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 420 - Engineering
Division 000 - Non-Div
Sub-Division 00 - Non-Subdiv
Account 6300.190 - Prof Svc Engineering Svc Interagency 10171 - CSG Consultants 56613 TAMC Paid by EFT #
4752
06/11/2024 06/14/2024 06/14/2024 06/21/2024 220.00
10171 - CSG Consultants 56614 FORA Paid by EFT #
4752
06/11/2024 06/14/2024 06/14/2024 06/21/2024 4,290.00
Account 6300.190 - Prof Svc Engineering Svc Interagency Totals Invoice Transactions 3 $4,950.00 Account 6330.200 - Fee Agr Costs - Engineering
10171 - CSG Consultants 56616 Dunes Hilltop Park
Inspections
Paid by EFT #
4752
06/11/2024 06/14/2024 06/14/2024 06/21/2024 660.00
10171 - CSG Consultants 56617 Dunes Op Site 1A Paid by EFT # 4752
06/11/2024 06/14/2024 06/14/2024 06/21/2024 440.00
10171 - CSG Consultants 56618 Dunes Park 1B
Promenade
Paid by EFT #
4752
06/11/2024 06/14/2024 06/14/2024 06/21/2024 4,330.00
10171 - CSG Consultants 56619 Dunes Phase 2 West Paid by EFT # 4752
06/11/2024 06/14/2024 06/14/2024 06/21/2024 330.00
10171 - CSG Consultants 56621 Dunes Phase 2 West
Inspections
Paid by EFT #
4752
06/11/2024 06/14/2024 06/14/2024 06/21/2024 7,507.50
10171 - CSG Consultants 56622 Dunes Phase 3 North Paid by EFT # 4752
06/11/2024 06/14/2024 06/14/2024 06/21/2024 880.00
10171 - CSG Consultants 56623 Dunes Promenade 1B
Inspections
Paid by EFT #
4752
06/11/2024 06/14/2024 06/14/2024 06/21/2024 4,207.50
10171 - CSG Consultants 56624 Grocery @ Promenade Paid by EFT # 4752
06/11/2024 06/14/2024 06/14/2024 06/21/2024 1,897.50
10171 - CSG Consultants 56625 Home2Suites by Hilton Paid by EFT # 4752
06/11/2024 06/14/2024 06/14/2024 06/21/2024 825.00
10171 - CSG Consultants 56626 Lightfighter Village 229 Hayes
Paid by EFT #
4752
06/11/2024 06/14/2024 06/14/2024 06/21/2024 990.00
10171 - CSG Consultants 56632 Seacrest Apartments
3108 Seacrest Ave
Paid by EFT #
4752
06/11/2024 06/14/2024 06/14/2024 06/21/2024 1,650.00
10171 - CSG Consultants 56633 USA Properties BMR
Site 2
Paid by EFT #
4752
06/11/2024 06/14/2024 06/14/2024 06/21/2024 825.00
10171 - CSG Consultants 56634 Via Del Mar Subdivision
(3220 Abdy Way)
Paid by EFT #
4752
06/11/2024 06/14/2024 06/14/2024 06/21/2024 2,805.00
10713 - Goodwin Consulting Group 13416 Dunes CFD Promenade Formation
Paid by EFT #
4754
06/13/2024 06/17/2024 06/17/2024 06/21/2024 1,748.75
Account 6330.200 - Fee Agr Costs - Engineering Totals Invoice Transactions 14 $29,096.25 Sub-Division 00 - Non-Subdiv Totals Invoice Transactions 24 $109,143.75 Division 000 - Non-Div Totals Invoice Transactions 24 $109,143.75 Department 420 - Engineering Totals Invoice Transactions 24 $109,143.75 Run by Melanie Hernandez on 06/20/2024 03:12:31 PM Page 10 of 27 Accounts Payable by G/L Distribution Report
Payment Date Range 06/21/24 - 06/21/24
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 430 - Building Inspection
Division 000 - Non-Div
Sub-Division 00 - Non-Subdiv
Account 6300.070 - Prof Svc Building Plan Check & Inspection 10171 - CSG Consultants 56630 Sea Haven Phase 4
Map/Plan Review
Paid by EFT #
4752
06/11/2024 06/14/2024 06/14/2024 06/21/2024 2,080.00
Account 6300.070 - Prof Svc Building Plan Check & Inspection Totals Invoice Transactions 1 $2,080.00 Sub-Division 00 - Non-Subdiv Totals Invoice Transactions 1 $2,080.00 Division 000 - Non-Div Totals Invoice Transactions 1 $2,080.00 Department 430 - Building Inspection Totals Invoice Transactions 1 $2,080.00 Department 440 - Economic Dev
Division 000 - Non-Div
Sub-Division 00 - Non-Subdiv
Account 6600.490 - Other Charges Membership Prof Orgs
10400 - Monterey County Business Council 2307 Membership Paid by Check # 104722
06/04/2024 06/06/2024 06/06/2024 06/21/2024 500.00
Account 6600.490 - Other Charges Membership Prof Orgs Totals Invoice Transactions 1 $500.00 Sub-Division 00 - Non-Subdiv Totals Invoice Transactions 1 $500.00 Division 000 - Non-Div Totals Invoice Transactions 1 $500.00 Department 440 - Economic Dev Totals Invoice Transactions 1 $500.00 Department 510 - Recreation & Culture
Division 100 - Admin
Sub-Division 00 - Non-Subdiv
Account 6360.360 - Maint & Repairs Janitorial
10080 - Branch's Janitorial 228772 Custodial Service for May 2024
Paid by EFT #
4751
05/27/2024 06/17/2024 06/17/2024 06/21/2024 797.39
Account 6360.360 - Maint & Repairs Janitorial Totals Invoice Transactions 1 $797.39 Account 6380.150 - Utilities Comm Phone System
10603 - Verizon Wireless 9964398449 542484588-00001 Paid by EFT # 4763
05/17/2024 06/17/2024 06/17/2024 06/21/2024 259.80
Account 6380.150 - Utilities Comm Phone System Totals Invoice Transactions 1 $259.80 Account 6400.652 - Material & Suppl Recr Special Progr / Events 12026 - Adriana Lopez / Michelaguas y
Taquizas Jalisco
06-01-24 Multi-Cultural Festival Paid by Check
# 104695
06/01/2024 06/17/2024 06/17/2024 06/21/2024 60.00
12029 - Fuego Wood Fired Pizza, LLC 06-01-24 Multi-Cultural Festival Paid by Check # 104710
06/01/2024 06/17/2024 06/17/2024 06/21/2024 100.00
10420 - Monterey County Weekly #05/16/24CCM advertising Paid by Check # 104724
05/16/2024 06/17/2024 06/17/2024 06/21/2024 883.00
10420 - Monterey County Weekly #05/23/24CCM advertising Paid by Check # 104724
05/23/2024 06/17/2024 06/17/2024 06/21/2024 1,158.00
10420 - Monterey County Weekly #05/30/24CCM advertising Paid by Check # 104724
05/30/2024 06/17/2024 06/17/2024 06/21/2024 1,158.00
Run by Melanie Hernandez on 06/20/2024 03:12:31 PM Page 11 of 27 Accounts Payable by G/L Distribution Report
Payment Date Range 06/21/24 - 06/21/24
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 510 - Recreation & Culture
Division 100 - Admin
Sub-Division 00 - Non-Subdiv
Account 6400.652 - Material & Suppl Recr Special Progr / Events 12028 - Santees Papas y BIRRIA inc 06-01-24 Multi-Cultural Festival Paid by Check # 104732
06/01/2024 06/17/2024 06/17/2024 06/21/2024 70.00
Account 6400.652 - Material & Suppl Recr Special Progr / Events Totals Invoice Transactions 6 $3,429.00 Sub-Division 00 - Non-Subdiv Totals Invoice Transactions 8 $4,486.19 Division 100 - Admin Totals Invoice Transactions 8 $4,486.19 Division 511 - Youth
Sub-Division 00 - Non-Subdiv
Account 6360.360 - Maint & Repairs Janitorial
10080 - Branch's Janitorial 228772 Custodial Service for May 2024
Paid by EFT #
4751
05/27/2024 06/17/2024 06/17/2024 06/21/2024 370.19
Account 6360.360 - Maint & Repairs Janitorial Totals Invoice Transactions 1 $370.19 Account 6400.650 - Material & Suppl Recr Donation - Gen Recr Prog 10008 - Monterey County Department of
Health - EHB
1203382 Youth Center Health
Permit
Paid by Check
# 104723
05/24/2024 06/17/2024 06/17/2024 06/21/2024 1,260.00
Account 6400.650 - Material & Suppl Recr Donation - Gen Recr Prog Totals Invoice Transactions 1 $1,260.00 Account 6400.660 - Material & Suppl Recr Youth Progr
10726 - Ace Hardware-Parks&Recreation 088236 cust #107 Paid by Check # 104693
05/06/2024 06/17/2024 06/17/2024 06/21/2024 37.10
10726 - Ace Hardware-Parks&Recreation 087946 cust # 107 Paid by Check # 104693
04/02/2024 06/17/2024 06/17/2024 06/21/2024 114.68
10420 - Monterey County Weekly #05/16/24CCM advertising Paid by Check # 104724
05/16/2024 06/17/2024 06/17/2024 06/21/2024 883.00
10420 - Monterey County Weekly #05/23/24CCM advertising Paid by Check # 104724
05/23/2024 06/17/2024 06/17/2024 06/21/2024 883.00
10420 - Monterey County Weekly #05/30/24CCM advertising Paid by Check # 104724
05/30/2024 06/17/2024 06/17/2024 06/21/2024 1,158.00
Account 6400.660 - Material & Suppl Recr Youth Progr Totals Invoice Transactions 5 $3,075.78 Sub-Division 00 - Non-Subdiv Totals Invoice Transactions 7 $4,705.97 Division 511 - Youth Totals Invoice Transactions 7 $4,705.97 Run by Melanie Hernandez on 06/20/2024 03:12:31 PM Page 12 of 27 Accounts Payable by G/L Distribution Report
Payment Date Range 06/21/24 - 06/21/24
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 510 - Recreation & Culture
Division 512 - Teen
Sub-Division 00 - Non-Subdiv
Account 6360.360 - Maint & Repairs Janitorial
10080 - Branch's Janitorial 228772 Custodial Service for May 2024
Paid by EFT #
4751
05/27/2024 06/17/2024 06/17/2024 06/21/2024 521.70
Account 6360.360 - Maint & Repairs Janitorial Totals Invoice Transactions 1 $521.70 Account 6400.650 - Material & Suppl Recr Donation - Gen Recr Prog 10008 - Monterey County Department of
Health - EHB
1204177 Teen Center Health
Permit
Paid by Check
# 104723
05/24/2024 06/17/2024 06/17/2024 06/21/2024 1,260.00
Account 6400.650 - Material & Suppl Recr Donation - Gen Recr Prog Totals Invoice Transactions 1 $1,260.00 Sub-Division 00 - Non-Subdiv Totals Invoice Transactions 2 $1,781.70 Division 512 - Teen Totals Invoice Transactions 2 $1,781.70 Division 513 - Senior
Sub-Division 00 - Non-Subdiv
Account 6360.360 - Maint & Repairs Janitorial
10080 - Branch's Janitorial 228772 Custodial Service for May 2024
Paid by EFT #
4751
05/27/2024 06/17/2024 06/17/2024 06/21/2024 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 Division 514 - Sports
Sub-Division 00 - Non-Subdiv
Account 6400.656 - Material & Suppl Recr Sports Prog
10726 - Ace Hardware-Parks&Recreation 088337 cust # 107 Paid by Check # 104693
05/17/2024 06/17/2024 06/17/2024 06/21/2024 21.83
Account 6400.656 - Material & Suppl Recr Sports Prog Totals Invoice Transactions 1 $21.83 Sub-Division 00 - Non-Subdiv Totals Invoice Transactions 1 $21.83 Division 514 - Sports Totals Invoice Transactions 1 $21.83 Department 510 - Recreation & Culture Totals Invoice Transactions 19 $11,365.88 Fund 100 - General Fund Totals Invoice Transactions 135 $238,019.32 Run by Melanie Hernandez on 06/20/2024 03:12:31 PM Page 13 of 27 Accounts Payable by G/L Distribution Report
Payment Date Range 06/21/24 - 06/21/24
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 080.09.Jun24 5th Ave Bldg 1A-136 (3479881080-9)
Paid by Check
# 104728
06/08/2024 06/17/2024 06/17/2024 06/21/2024 24.64
10463 - Pacific Gas & Electric 329-1.Jun24 430 Marina Heights Dr Unit A
Paid by Check
# 104728
06/13/2024 06/18/2024 06/18/2024 06/21/2024 45.05
10463 - Pacific Gas & Electric June 2024 851-
0 PG&E - 3440977851-0 Paid by Check
# 104728
06/13/2024 06/17/2024 06/17/2024 06/21/2024 223.69
10463 - Pacific Gas & Electric June 2024 827-
8 PG&E - 0423929827-8 Paid by Check
# 104728
06/12/2024 06/17/2024 06/17/2024 06/21/2024 208.87
10463 - Pacific Gas & Electric June 2024 148-
6 PG&E - 5593414148-6 Paid by Check
# 104728
06/12/2024 06/17/2024 06/17/2024 06/21/2024 9.86
10463 - Pacific Gas & Electric June 2024 535-
3 PG&E - 6161832535-3 Paid by Check
# 104728
06/12/2024 06/17/2024 06/17/2024 06/21/2024 297.34
10463 - Pacific Gas & Electric June 2024 202-
3 PG&E - 6594070202-3 Paid by Check
# 104728
06/09/2024 06/17/2024 06/17/2024 06/21/2024 131.74
10463 - Pacific Gas & Electric June 2024 085-
2 PG&E - 5434906085-2 Paid by Check
# 104728
06/09/2024 06/17/2024 06/17/2024 06/21/2024 129.24
10463 - Pacific Gas & Electric June 2024 720-
0 PG&E - 0167505720-0 Paid by Check
# 104728
06/09/2024 06/17/2024 06/17/2024 06/21/2024 541.44
10463 - Pacific Gas & Electric June 2024 353-
7 PG&E - 9930567353-7 Paid by Check
# 104728
06/08/2024 06/17/2024 06/17/2024 06/21/2024 73.64
10463 - Pacific Gas & Electric June 2024 582-
7 PG&E - 8161432582-7 Paid by Check
# 104728
06/08/2024 06/17/2024 06/17/2024 06/21/2024 201.32
10463 - Pacific Gas & Electric June 2024 943-
2 PG&E - 6150212943-2 Paid by Check
# 104728
06/08/2024 06/17/2024 06/17/2024 06/21/2024 103.02
Account 6380.300 - Utilities Gas & Electric Totals Invoice Transactions 12 $1,989.85 Account 6380.500 - Utilities Water & Sewer
10349 - Marina Coast Water District 00056027
061424
Calif Ave at Reindollar Paid by Check
# 104718
06/14/2024 06/17/2024 06/17/2024 06/21/2024 38.22
10349 - Marina Coast Water District 000056007
061124
Calif Ave/North of 3rd Paid by Check
# 104718
06/11/2024 06/17/2024 06/17/2024 06/21/2024 92.55
10349 - Marina Coast Water District 000056024
061424
Del Monte/Palm Paid by Check
# 104718
06/14/2024 06/17/2024 06/17/2024 06/21/2024 92.55
10349 - Marina Coast Water District 000056022
061424
Reser/Marina Auto
Stereo/Irrigation
Paid by Check
# 104718
06/14/2024 06/17/2024 06/17/2024 06/21/2024 36.77
10349 - Marina Coast Water District 000056021
061424
Reservation Rd/by 290-
308 Reservation
Paid by Check
# 104718
06/14/2024 06/17/2024 06/17/2024 06/21/2024 36.77
10349 - Marina Coast Water District 000056016
061424
Resev Rd & Seacrest
Ave-Next to Fire Hyd
Paid by Check
# 104718
06/14/2024 06/17/2024 06/17/2024 06/21/2024 36.77
Account 6380.500 - Utilities Water & Sewer Totals Invoice Transactions 6 $333.63 Run by Melanie Hernandez on 06/20/2024 03:12:31 PM Page 14 of 27 Accounts Payable by G/L Distribution Report
Payment Date Range 06/21/24 - 06/21/24
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 6400.740 - Material & Suppl Special Dept Suppl
10540 - Sierra Springs & Alhambra 14225799
061324
209 Cypress Ave Paid by Check
# 104734
06/13/2024 06/17/2024 06/17/2024 06/21/2024 203.84
Account 6400.740 - Material & Suppl Special Dept Suppl Totals Invoice Transactions 1 $203.84 Account 6400.800 - Material & Suppl Uniform
10043 - VESTIS GROUP, INC./(f/k/a

ARAMARK UNIFORM & C
5110484798 PW Shop Items Paid by Check
# 104744
06/14/2024 06/17/2024 06/17/2024 06/21/2024 70.51
Account 6400.800 - Material & Suppl Uniform Totals Invoice Transactions 1 $70.51 Sub-Division 00 - Non-Subdiv Totals Invoice Transactions 20 $2,597.83 Division 000 - Non-Div Totals Invoice Transactions 20 $2,597.83 Department 000 - Non-Dept Totals Invoice Transactions 20 $2,597.83 Fund 220 - Gas Tax Totals Invoice Transactions 20 $2,597.83 Run by Melanie Hernandez on 06/20/2024 03:12:31 PM Page 15 of 27 Accounts Payable by G/L Distribution Report
Payment Date Range 06/21/24 - 06/21/24
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. 62296 Program Management Paid by Check # 104745
05/17/2024 06/12/2024 06/12/2024 06/21/2024 16,520.00
Account 6300.570 - Prof Svc Other Totals Invoice Transactions 1 $16,520.00 Sub-Division 00 - Non-Subdiv Totals Invoice Transactions 1 $16,520.00 Division 000 - Non-Div Totals Invoice Transactions 1 $16,520.00 Department 000 - Non-Dept Totals Invoice Transactions 1 $16,520.00 Fund 223 - FORA Dissolution Totals Invoice Transactions 1 $16,520.00 Run by Melanie Hernandez on 06/20/2024 03:12:31 PM Page 16 of 27 Accounts Payable by G/L Distribution Report
Payment Date Range 06/21/24 - 06/21/24
Vendor Invoice No. Invoice Description Status Held Reason Invoice Date Due Date G/L Date Received Date Payment Date Invoice Amount Fund 232 - Seabreeze AD
Department 000 - Non-Dept
Division 000 - Non-Div
Sub-Division 00 - Non-Subdiv
Account 6300.180 - Prof Svc Eng Svc- Rev Funded Inspection 10171 - CSG Consultants 56602 Seabreeze Paid by EFT #
4752
06/11/2024 06/12/2024 06/12/2024 06/21/2024 1,100.00
Account 6300.180 - Prof Svc Eng Svc- Rev Funded Inspection Totals Invoice Transactions 1 $1,100.00 Sub-Division 00 - Non-Subdiv Totals Invoice Transactions 1 $1,100.00 Division 000 - Non-Div Totals Invoice Transactions 1 $1,100.00 Department 000 - Non-Dept Totals Invoice Transactions 1 $1,100.00 Fund 232 - Seabreeze AD Totals Invoice Transactions 1 $1,100.00 Run by Melanie Hernandez on 06/20/2024 03:12:31 PM Page 17 of 27 Accounts Payable by G/L Distribution Report
Payment Date Range 06/21/24 - 06/21/24
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 6300.180 - Prof Svc Eng Svc- Rev Funded Inspection 10171 - CSG Consultants 56603 Monterey Bay Estates Paid by EFT # 4752
06/11/2024 06/12/2024 06/12/2024 06/21/2024 880.00
Account 6300.180 - Prof Svc Eng Svc- Rev Funded Inspection Totals Invoice Transactions 1 $880.00 Sub-Division 00 - Non-Subdiv Totals Invoice Transactions 1 $880.00 Division 000 - Non-Div Totals Invoice Transactions 1 $880.00 Department 000 - Non-Dept Totals Invoice Transactions 1 $880.00 Fund 233 - Monterey Bay Estates AD Totals Invoice Transactions 1 $880.00 Run by Melanie Hernandez on 06/20/2024 03:12:31 PM Page 18 of 27 Accounts Payable by G/L Distribution Report
Payment Date Range 06/21/24 - 06/21/24
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 6300.180 - Prof Svc Eng Svc- Rev Funded Inspection 10171 - CSG Consultants 56604 Cypress Cove II Paid by EFT # 4752
06/11/2024 06/12/2024 06/12/2024 06/21/2024 770.00
Account 6300.180 - Prof Svc Eng Svc- Rev Funded Inspection Totals Invoice Transactions 1 $770.00 Sub-Division 00 - Non-Subdiv Totals Invoice Transactions 1 $770.00 Division 000 - Non-Div Totals Invoice Transactions 1 $770.00 Department 000 - Non-Dept Totals Invoice Transactions 1 $770.00 Fund 235 - Cypress Cove II AD Totals Invoice Transactions 1 $770.00 Run by Melanie Hernandez on 06/20/2024 03:12:31 PM Page 19 of 27 Accounts Payable by G/L Distribution Report
Payment Date Range 06/21/24 - 06/21/24
Vendor Invoice No. Invoice Description Status Held Reason Invoice Date Due Date G/L Date Received Date Payment Date Invoice Amount Fund 252 - CFD - Dunes No. 2015-1
Department 000 - Non-Dept
Division 000 - Non-Div
Sub-Division 00 - Non-Subdiv
Account 6300.180 - Prof Svc Eng Svc- Rev Funded Inspection 10171 - CSG Consultants 56605 Locke Paddon Park CFD Paid by EFT # 4752
06/11/2024 06/12/2024 06/12/2024 06/21/2024 1,430.00
Account 6300.180 - Prof Svc Eng Svc- Rev Funded Inspection Totals Invoice Transactions 1 $1,430.00 Sub-Division 00 - Non-Subdiv Totals Invoice Transactions 1 $1,430.00 Division 000 - Non-Div Totals Invoice Transactions 1 $1,430.00 Department 000 - Non-Dept Totals Invoice Transactions 1 $1,430.00 Fund 252 - CFD - Dunes No. 2015-1 Totals Invoice Transactions 1 $1,430.00 Run by Melanie Hernandez on 06/20/2024 03:12:31 PM Page 20 of 27 Accounts Payable by G/L Distribution Report
Payment Date Range 06/21/24 - 06/21/24
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
11847 - BKF Engineers 24050503 Design Services Slurry
Seal Street
Paid by Check
# 104700
05/23/2024 06/12/2024 06/12/2024 06/21/2024 26,259.50
11847 - BKF Engineers 24050502 Residential Streets
Reconstruction
Paid by Check
# 104700
05/23/2024 06/12/2024 06/12/2024 06/21/2024 8,756.50
10171 - CSG Consultants 56606 Annual St Resurfacing Paid by EFT # 4752
06/11/2024 06/12/2024 06/12/2024 06/21/2024 5,720.00
Account 6300.570 - Prof Svc Other Totals Invoice Transactions 3 $40,736.00 Sub-Division 00 - Non-Subdiv Totals Invoice Transactions 3 $40,736.00 Division 000 - Non-Div Totals Invoice Transactions 3 $40,736.00 Department 000 - Non-Dept Totals Invoice Transactions 3 $40,736.00 Fund 422 - Capital Projects - Measure X Totals Invoice Transactions 3 $40,736.00 Run by Melanie Hernandez on 06/20/2024 03:12:31 PM Page 21 of 27 Accounts Payable by G/L Distribution Report
Payment Date Range 06/21/24 - 06/21/24
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
10171 - CSG Consultants 56609 Imjin Widening Paid by EFT # 4752
06/11/2024 06/13/2024 06/13/2024 06/21/2024 10,560.00
10268 - Harris & Associates 63056 Program Management Paid by Check # 104713
06/07/2024 06/12/2024 06/12/2024 06/21/2024 137,409.71
10462 - Pacific Crest Engineering 13775 Salinas Ave Widening Project Pavement
Study
Paid by EFT #
4759
05/31/2024 06/20/2024 06/20/2024 06/21/2024 12,515.86
11266 - Verde Design, Inc. 13-2207300 Glorya Jean Tate Park Improvements Project
Paid by Check
# 104743
06/09/2024 06/18/2024 06/18/2024 06/21/2024 34,595.27
11489 - Wallace Group, Inc. 62296 Program Management Paid by Check # 104745
05/17/2024 06/12/2024 06/12/2024 06/21/2024 27,189.67
11776 - Bianca E. Koenig - BEK Collective 030-003-004 Marina Gateway Signs Paid by Check # 104699
06/03/2024 06/18/2024 06/18/2024 06/21/2024 2,136.25
10195 - California Department of Toxic
Substance Control
23SM6449 Ford Ord University
Villages VCA
Paid by Check
# 104703
06/06/2024 06/12/2024 06/12/2024 06/21/2024 167.38
10171 - CSG Consultants 56607 PFIF Update Paid by EFT # 4752
06/11/2024 06/12/2024 06/12/2024 06/21/2024 1,100.00
10171 - CSG Consultants 56641 Marina Carmel Ave
Drainage
Improvements
Paid by EFT #
4752
06/12/2024 06/14/2024 06/14/2024 06/21/2024 3,065.00
10171 - CSG Consultants 56642 Marina Dr Drainage
Improvements
Paid by EFT #
4752
06/12/2024 06/14/2024 06/14/2024 06/21/2024 9,535.00
10189 - Denise Duffy & Associates 9224 Botanical Survey Salinas Ave Widening
Paid by Check
# 104708
06/07/2024 06/18/2024 06/18/2024 06/21/2024 2,803.00
10515 - Rincon Consultants, Inc. 57693 Marina Housing
Element Update
Paid by EFT #
4761
06/18/2024 06/20/2024 06/20/2024 06/21/2024 3,968.60
Account 6300.570 - Prof Svc Other Totals Invoice Transactions 12 $245,045.74 Sub-Division 00 - Non-Subdiv Totals Invoice Transactions 12 $245,045.74 Division 000 - Non-Div Totals Invoice Transactions 12 $245,045.74 Department 000 - Non-Dept Totals Invoice Transactions 12 $245,045.74 Fund 462 - City Capital Projects Totals Invoice Transactions 12 $245,045.74 Run by Melanie Hernandez on 06/20/2024 03:12:31 PM Page 22 of 27 Accounts Payable by G/L Distribution Report
Payment Date Range 06/21/24 - 06/21/24
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 10315 - Keyser Marston Associates 0038841 Professional Services - Joby EIFD - May 2024
Paid by EFT #
4755
06/07/2024 06/06/2024 06/06/2024 06/21/2024 4,992.50
Account 6300.450 - Prof Svc Legal - City Attorney Other Svc Totals Invoice Transactions 1 $4,992.50 Account 6360.360 - Maint & Repairs Janitorial
10080 - Branch's Janitorial 228783 Janitorial Service - Police/Fire/Airport June
2024
Paid by EFT #
4751
06/25/2024 06/20/2024 06/20/2024 06/21/2024 410.00
Account 6360.360 - Maint & Repairs Janitorial Totals Invoice Transactions 1 $410.00 Account 6360.440 - Maint & Repairs Landscape General
10527 - Safety-Kleen Corp. 94375827 55g Drum and recovery fee
Paid by Check
# 104731
04/26/2024 05/26/2024 05/13/2024 06/21/2024 286.41
Account 6360.440 - Maint & Repairs Landscape General Totals Invoice Transactions 1 $286.41 Account 6360.448 - Maint & Repairs Lighting
10728 - Ace Hardware-Public Works 088579 LED Lights and grounding connections
Paid by Check
# 104694
06/14/2024 06/17/2024 06/17/2024 06/21/2024 139.77
Account 6360.448 - Maint & Repairs Lighting Totals Invoice Transactions 1 $139.77 Account 6360.450 - Maint & Repairs Maint & Repairs
10728 - Ace Hardware-Public Works 088299 Door sweeps, and weather strips for
station 2
Paid by Check
# 104694
05/14/2024 05/24/2024 05/14/2024 06/21/2024 76.43
Account 6360.450 - Maint & Repairs Maint & Repairs Totals Invoice Transactions 1 $76.43 Account 6380.300 - Utilities Gas & Electric
10463 - Pacific Gas & Electric April 2024 694-
1 721 Neeson Rd Bldg
533 (7269284694-1)
Paid by Check
# 104728
05/06/2024 05/23/2024 05/13/2024 06/21/2024 74.67
10463 - Pacific Gas & Electric Apr-May 24 347
-0
3263 Imji Rd Bldg 519
(6258961347-0)
Paid by Check
# 104728
05/09/2024 05/28/2024 05/13/2024 06/21/2024 779.80
10463 - Pacific Gas & Electric Apr-May 24 103
-6
3200 Imjin Rd Bldg 507
(8030427103-6)
Paid by Check
# 104728
05/09/2024 05/28/2024 05/13/2024 06/21/2024 6,002.45
10463 - Pacific Gas & Electric Apr-May 24 608
-2
3260 Imjin Ave Bldg
514 (7383993608-2)
Paid by Check
# 104728
05/10/2024 05/28/2024 05/13/2024 06/21/2024 1,084.15
10463 - Pacific Gas & Electric Apr-May 24 451
-7
3271 Imjin Rd
(8600650451-7)
Paid by Check
# 104728
05/09/2024 05/28/2024 05/13/2024 06/21/2024 431.11
10463 - Pacific Gas & Electric Apr-May 24 288
-5
781 Neeson Rd Bldg
520 (7175660288-5)
Paid by Check
# 104728
05/10/2024 05/28/2024 05/13/2024 06/21/2024 367.04
10463 - Pacific Gas & Electric APr-May 24 767
-2
751 Neeson Rd Bldg
526 (2652040767-2)
Paid by Check
# 104728
05/09/2024 05/28/2024 05/13/2024 06/21/2024 109.11
10463 - Pacific Gas & Electric Apr 24 767-2 751 Neeson Rd Bldg 526 (2652040767-2)
Paid by Check
# 104728
04/11/2024 04/29/2024 05/13/2024 06/21/2024 49.19
10463 - Pacific Gas & Electric June 103-6 3200 Imjin Rd Bldg 507 (8030427103-6)
Paid by Check
# 104728
06/08/2024 06/25/2024 06/17/2024 06/21/2024 4,806.53
Run by Melanie Hernandez on 06/20/2024 03:12:31 PM Page 23 of 27 Accounts Payable by G/L Distribution Report
Payment Date Range 06/21/24 - 06/21/24
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 6380.300 - Utilities Gas & Electric
10463 - Pacific Gas & Electric June 767-2 751 Neeson Rd Bldg 526 (2652040767-2)
Paid by Check
# 104728
06/08/2024 06/25/2024 06/17/2024 06/21/2024 101.50
10463 - Pacific Gas & Electric June 608-2 3260 Imjin Ave Bldg 514 (7383993608-2)
Paid by Check
# 104728
06/09/2024 06/26/2024 06/17/2024 06/21/2024 1,198.65
10463 - Pacific Gas & Electric June 288-5 781 Neeson Rd Bldg 520 (7175660288-5)
Paid by Check
# 104728
06/09/2024 06/26/2024 06/17/2024 06/21/2024 284.56
10463 - Pacific Gas & Electric June 347-0 3263 Imji Rd Bldg 519 (6258961347-0)
Paid by Check
# 104728
06/08/2024 06/25/2024 06/17/2024 06/21/2024 735.12
10463 - Pacific Gas & Electric June 451-7 3271 Imjin Rd (8600650451-7)
Paid by Check
# 104728
06/08/2024 06/25/2024 06/17/2024 06/21/2024 438.25
Account 6380.300 - Utilities Gas & Electric Totals Invoice Transactions 14 $16,462.13 Account 6380.500 - Utilities Water & Sewer
10349 - Marina Coast Water District May 56 096 3271 Imjin Rd (000056 096)
Paid by Check
# 104718
05/31/2024 06/17/2024 06/11/2024 06/21/2024 106.91
10349 - Marina Coast Water District May 56 097 3200 Imjin Rd (000056 097)
Paid by Check
# 104718
05/31/2024 06/17/2024 06/11/2024 06/21/2024 451.23
10349 - Marina Coast Water District May 56 044 781 Neeson Rd Bldg 520 (000056 044)
Paid by Check
# 104718
05/31/2024 06/17/2024 06/11/2024 06/21/2024 156.44
10349 - Marina Coast Water District May 56 051 721 Neeson Rd Bldg 533 (000056 051)
Paid by Check
# 104718
05/31/2024 06/17/2024 06/11/2024 06/21/2024 214.99
10432 - Monterey One Water - former
MRWPCA
13-000152
053124
741 Neeson Rd Bldg
527
Paid by Check
# 104725
05/31/2024 06/24/2024 06/11/2024 06/21/2024 33.40
10432 - Monterey One Water - former
MRWPCA
13-000148
053124
781 Neeson rd Bldg
520
Paid by Check
# 104725
05/31/2024 06/24/2024 06/11/2024 06/21/2024 55.50
10432 - Monterey One Water - former
MRWPCA
13-000149
053124
791 Neeson Rd Paid by Check
# 104725
05/31/2024 06/24/2024 06/11/2024 06/21/2024 33.40
10432 - Monterey One Water - former
MRWPCA
13-000153
053124
771 Neeson Rd Bldg
529
Paid by Check
# 104725
05/31/2024 06/24/2024 06/11/2024 06/21/2024 3,360.00
10432 - Monterey One Water - former
MRWPCA
13-000157
053124
721 Neeson rd Bldg
533
Paid by Check
# 104725
05/31/2024 06/24/2024 06/11/2024 06/21/2024 222.00
10432 - Monterey One Water - former
MRWPCA
13-000158
053124
711 Neeson Rd Bldg
535
Paid by Check
# 104725
05/31/2024 06/24/2024 06/11/2024 06/21/2024 55.50
10432 - Monterey One Water - former
MRWPCA
13-000159
053124
761 Neeson Rd Bldg
524
Paid by Check
# 104725
05/31/2024 06/24/2024 06/11/2024 06/21/2024 255.40
10432 - Monterey One Water - former
MRWPCA
13-000144
053124
3200 Imjin Rd Bldg 507 Paid by Check
# 104725
05/31/2024 06/24/2024 06/11/2024 06/21/2024 33.40
10432 - Monterey One Water - former
MRWPCA
13-000145
053124
3260 Imjin Rd Bldg 514 Paid by Check
# 104725
05/31/2024 06/24/2024 06/11/2024 06/21/2024 55.50
Account 6380.500 - Utilities Water & Sewer Totals Invoice Transactions 13 $5,033.67 Run by Melanie Hernandez on 06/20/2024 03:12:31 PM Page 24 of 27 Accounts Payable by G/L Distribution Report
Payment Date Range 06/21/24 - 06/21/24
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 6400.733 - Material & Suppl Signs
10967 - Monterey Signs, Inc. 24589 Reflective signs for Airport Perimeter
Paid by EFT #
4757
05/07/2024 06/06/2024 06/11/2024 06/21/2024 2,944.29
Account 6400.733 - Material & Suppl Signs Totals Invoice Transactions 1 $2,944.29 Account 6600.452 - Other Charges Leased Copier
11451 - Monterey Bay Office Products - US
Bank
528508922 Airport Copier Lease-
Mar-Apr 2024
Paid by Check
# 104721
05/05/2024 05/29/2024 05/13/2024 06/21/2024 287.38
Account 6600.452 - Other Charges Leased Copier Totals Invoice Transactions 1 $287.38 Sub-Division 00 - Non-Subdiv Totals Invoice Transactions 34 $30,632.58 Division 000 - Non-Div Totals Invoice Transactions 34 $30,632.58 Department 000 - Non-Dept Totals Invoice Transactions 34 $30,632.58 Fund 555 - Marina Airport Totals Invoice Transactions 34 $30,632.58 Run by Melanie Hernandez on 06/20/2024 03:12:31 PM Page 25 of 27 Accounts Payable by G/L Distribution Report
Payment Date Range 06/21/24 - 06/21/24
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-18225 FY22-23 Chavan & Associates City
Financial Audit
Paid by Check
# 104705
04/18/2024 06/20/2024 06/20/2024 06/21/2024 3,500.00
Account 6300.215 - Prof Svc Fin - Audit Totals Invoice Transactions 1 $3,500.00 Sub-Division 00 - Non-Subdiv Totals Invoice Transactions 1 $3,500.00 Division 000 - Non-Div Totals Invoice Transactions 1 $3,500.00 Department 000 - Non-Dept Totals Invoice Transactions 1 $3,500.00 Fund 556 - Preston Park NonProfit Corp Totals Invoice Transactions 1 $3,500.00 Run by Melanie Hernandez on 06/20/2024 03:12:31 PM Page 26 of 27 Accounts Payable by G/L Distribution Report
Payment Date Range 06/21/24 - 06/21/24
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-18225 FY22-23 Chavan & Associates City
Financial Audit
Paid by Check
# 104705
04/18/2024 06/20/2024 06/20/2024 06/21/2024 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 557 - Abrams B NonProfit Corp Totals Invoice Transactions 1 $4,000.00 Grand Totals Invoice Transactions 211 $585,231.47
Run by Melanie Hernandez on 06/20/2024 03:12:31 PM Page 27 of 27 Accounts Payable by G/L Distribution Report
Payment Date Range 06/21/24 - 06/21/24
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
10195 - California Department of Toxic
Substance Control
06-13-24 Oversight Services
Blight Removal
Paid by Check
# 104749
06/13/2024 06/24/2024 06/24/2024 06/24/2024 27,757.00
Account 6300.570 - Prof Svc Other Totals Invoice Transactions 1 $27,757.00 Sub-Division 00 - Non-Subdiv Totals Invoice Transactions 1 $27,757.00 Division 000 - Non-Div Totals Invoice Transactions 1 $27,757.00 Department 000 - Non-Dept Totals Invoice Transactions 1 $27,757.00 Fund 223 - FORA Dissolution Totals Invoice Transactions 1 $27,757.00 Grand Totals Invoice Transactions 1 $27,757.00
Run by Melanie Hernandez on 06/24/2024 02:24:30 PM Page 1 of 1 Accounts Payable by G/L Distribution Report
Payment Date Range 06/24/24 - 06/24/24
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 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
GCI0014466 MMC WebUpdate Paid by Check
# 104759
06/25/2024 06/24/2024 06/24/2024 06/28/2024 539.00
Account 6300.010 - Prof Svc Admin - Muni Code Totals Invoice Transactions 1 $539.00 Account 6300.305 - Prof Svc HR - Citywide Recruit/Background 11869 - Agile Occupational Medicine PC EM020137 Agile Occupational Medicine - Pre Emp Px
Paid by EFT #
4788
05/23/2024 06/06/2024 06/06/2024 05/23/2024 06/28/2024 474.00 11869 - Agile Occupational Medicine PC EM021284 Agile Occupational Medicine - Pre Emp Px
Paid by EFT #
4788
06/05/2024 06/19/2024 06/19/2024 06/28/2024 529.00
11198 - Core Psychological Corporation 7519 CORE Physcological Corporation
Paid by Check
# 104761
05/31/2024 06/04/2024 06/04/2024 06/28/2024 1,000.00
Account 6300.305 - Prof Svc HR - Citywide Recruit/Background Totals Invoice Transactions 3 $2,003.00 Account 6300.310 - Prof Svc HR - Labor Relation& Negotiation 10335 - Liebert Cassidy Whitmore 266706 LCW - Professional Services
Paid by EFT #
4794
04/30/2024 06/04/2024 06/04/2024 06/28/2024 261.00
Account 6300.310 - Prof Svc HR - Labor Relation& Negotiation Totals Invoice Transactions 1 $261.00 Account 6300.570 - Prof Svc Other
10335 - Liebert Cassidy Whitmore 266965 LCW - Professional Services
Paid by EFT #
4794
04/30/2024 06/04/2024 06/04/2024 06/28/2024 655.50
10335 - Liebert Cassidy Whitmore 267269 LCW - Professional Services
Paid by EFT #
4794
04/30/2024 06/04/2024 06/04/2024 06/28/2024 1,483.50
10335 - Liebert Cassidy Whitmore 267384 LCW - Professional Services
Paid by EFT #
4794
04/30/2024 06/04/2024 06/04/2024 06/28/2024 1,863.00
10335 - Liebert Cassidy Whitmore 267098 LCW - Professional Services
Paid by EFT #
4794
04/30/2024 06/04/2024 06/04/2024 06/28/2024 918.00
Account 6300.570 - Prof Svc Other Totals Invoice Transactions 4 $4,920.00 Account 6380.120 - Utilities Comm Mobile & Pager
10603 - Verizon Wireless 9966266508 Monthly Verizon Bill- 308174766 (5/11-
6/10/24)
Paid by EFT #
4799
06/10/2024 06/26/2024 06/26/2024 06/28/2024 497.84
Account 6380.120 - Utilities Comm Mobile & Pager Totals Invoice Transactions 1 $497.84 Sub-Division 00 - Non-Subdiv Totals Invoice Transactions 10 $8,220.84 Division 000 - Non-Div Totals Invoice Transactions 10 $8,220.84 Department 120 - City Mgr/HR/Risk Totals Invoice Transactions 10 $8,220.84 Run by Melanie Hernandez on 06/27/2024 02:02:29 PM Page 1 of 17 Accounts Payable by G/L Distribution Report
Payment Date Range 06/28/24 - 06/28/24
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 130 - Finance
Division 000 - Non-Div
Sub-Division 00 - Non-Subdiv
Account 6380.120 - Utilities Comm Mobile & Pager
10603 - Verizon Wireless 9966266508 Monthly Verizon Bill- 308174766 (5/11-
6/10/24)
Paid by EFT #
4799
06/10/2024 06/26/2024 06/26/2024 06/28/2024 141.17
Account 6380.120 - Utilities Comm Mobile & Pager Totals Invoice Transactions 1 $141.17 Sub-Division 00 - Non-Subdiv Totals Invoice Transactions 1 $141.17 Division 000 - Non-Div Totals Invoice Transactions 1 $141.17 Department 130 - Finance Totals Invoice Transactions 1 $141.17 Department 190 - Citywide Non-Dept
Division 000 - Non-Div
Sub-Division 00 - Non-Subdiv
Account 6360.570 - Maint & Repairs Other Svc Agr
10129 - Cintas Corporation 4196627650 Mat Service City Hall Paid by Check # 104758
06/21/2024 06/26/2024 06/26/2024 06/28/2024 52.60
Account 6360.570 - Maint & Repairs Other Svc Agr Totals Invoice Transactions 1 $52.60 Account 6380.150 - Utilities Comm Phone System
10758 - AT & T CALNET3 21864465 CALNET3-9391023491
(884-9654)
Paid by Check
# 104755
06/15/2024 06/26/2024 06/26/2024 06/28/2024 90.12
10758 - AT & T CALNET3 21864457 CALNET3-9391023482
(884-0985)
Paid by Check
# 104755
06/15/2024 06/26/2024 06/26/2024 06/28/2024 29.12
10758 - AT & T CALNET3 21864459 CALNET3-9391023485
(884-2573)
Paid by Check
# 104755
06/15/2024 06/26/2024 06/26/2024 06/28/2024 30.23
Account 6380.150 - Utilities Comm Phone System Totals Invoice Transactions 3 $149.47 Account 6380.300 - Utilities Gas & Electric
10463 - Pacific Gas & Electric June 2024 172-
2 PG&E - 5618207172-2 Paid by Check
# 104778
06/18/2024 06/26/2024 06/26/2024 06/28/2024 867.24
10463 - Pacific Gas & Electric June 2024 683-
2 PG&E 6217294683-2 Paid by Check
# 104778
06/17/2024 06/26/2024 06/26/2024 06/28/2024 199.08
10463 - Pacific Gas & Electric June 2024 795-
7 PG&E - 4467294795-7 Paid by Check
# 104778
06/20/2024 06/26/2024 06/26/2024 06/28/2024 621.44
Account 6380.300 - Utilities Gas & Electric Totals Invoice Transactions 3 $1,687.76 Account 6400.565 - Material & Suppl Office Supplies
10046 - ARC (Former San Jose Blue) 12509568 Plotter Lease June 2024
Paid by Check
# 104753
06/17/2024 06/24/2024 06/24/2024 06/28/2024 334.98
Account 6400.565 - Material & Suppl Office Supplies Totals Invoice Transactions 1 $334.98 Account 6400.635 - Material & Suppl Postage Shipping
10235 - FedEx 8-537-13913 Shipping Charges -
BMR Housing Program
Paid by Check
# 104766
06/21/2024 06/24/2024 06/24/2024 06/28/2024 82.88
Account 6400.635 - Material & Suppl Postage Shipping Totals Invoice Transactions 1 $82.88 Run by Melanie Hernandez on 06/27/2024 02:02:29 PM Page 2 of 17 Accounts Payable by G/L Distribution Report
Payment Date Range 06/28/24 - 06/28/24
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 190 - Citywide Non-Dept
Division 000 - Non-Div
Sub-Division 00 - Non-Subdiv
Account 6600.010 - Other Charges Alarm
10239 - First Alarm 824683 Alarm Monitoring -
Council Chambers July-
Aug 2024
Paid by EFT #
4790
06/15/2024 06/24/2024 06/24/2024 06/28/2024 133.08
10239 - First Alarm 824741 Alarm Monitoring - 304
Hillcrest Ave - July-Aug
2024
Paid by EFT #
4790
06/15/2024 06/24/2024 06/24/2024 06/28/2024 722.07
10239 - First Alarm 828410 Alarm Monitoring - 209
Cypress Ave - July-Aug
2024
Paid by EFT #
4790
06/15/2024 06/24/2024 06/24/2024 06/28/2024 222.15
10239 - First Alarm 824684 Alarm Monitoring - 209
Cypress Ave - July-Aug
2024
Paid by EFT #
4790
06/15/2024 06/24/2024 06/24/2024 06/28/2024 148.23
Account 6600.010 - Other Charges Alarm Totals Invoice Transactions 4 $1,225.53 Account 6600.494 - Other Charges Membership LAFCO
10409 - Monterey County Auditor-Controller 25-116 FY 2024-2025 LAFCO Budget Allocation
Paid by Check
# 104775
06/18/2024 06/20/2024 06/20/2024 06/28/2024 31,790.55
Account 6600.494 - Other Charges Membership LAFCO Totals Invoice Transactions 1 $31,790.55 Sub-Division 00 - Non-Subdiv Totals Invoice Transactions 14 $35,323.77 Division 000 - Non-Div Totals Invoice Transactions 14 $35,323.77 Department 190 - Citywide Non-Dept Totals Invoice Transactions 14 $35,323.77 Department 210 - Police
Division 000 - Non-Div
Sub-Division 00 - Non-Subdiv
Account 6300.570 - Prof Svc Other
11578 - Ana Maria Cordero 24005 Lizette Rocha Paid by Check # 104752
06/07/2024 06/18/2024 06/18/2024 06/28/2024 135.00
11458 - ArmorerLink - Ganete Solutions
Inc.
1804700 Marina Police Dept Paid by Check
# 104754
06/01/2024 06/07/2024 06/07/2024 06/28/2024 2,900.00
10244 - Chaz Design 3799 Graphics Kit - 2020
Dodge Durango, Unit
825
Paid by Check
# 104757
06/18/2024 06/18/2024 06/18/2024 06/28/2024 710.23
10456 - Shred-it USA - Stericycle, Inc. 8004125053 Cust #1000200 Paid by Check # 104781
06/18/2023 06/18/2024 06/18/2024 06/28/2024 324.06
10456 - Shred-it USA - Stericycle, Inc. 8005309319 Cust #1000200361 Paid by Check # 104781
11/18/2023 06/18/2024 06/18/2024 06/28/2024 162.03
10456 - Shred-it USA - Stericycle, Inc. 8006539608 Cust #1000200361 Paid by Check # 104781
03/18/2024 06/18/2024 06/18/2024 06/28/2024 172.61
10456 - Shred-it USA - Stericycle, Inc. 8006232543 Cust #1000200361 Paid by Check # 104781
02/18/2024 06/18/2024 06/18/2024 06/28/2024 192.81
Run by Melanie Hernandez on 06/27/2024 02:02:29 PM Page 3 of 17 Accounts Payable by G/L Distribution Report
Payment Date Range 06/28/24 - 06/28/24
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 210 - Police
Division 000 - Non-Div
Sub-Division 00 - Non-Subdiv
Account 6300.570 - Prof Svc Other
10456 - Shred-it USA - Stericycle, Inc. 8007140052 Cust #1000200361 Paid by Check # 104781
05/18/2024 06/18/2024 06/18/2024 06/28/2024 172.61
10456 - Shred-it USA - Stericycle, Inc. 8006835668 Cust #1000200361 Paid by Check # 104781
04/18/2024 06/18/2024 06/18/2024 06/28/2024 172.61
11632 - Veritone, Inc. 656253 Redact Application
5/9/24 - 5/8/25 - 50
Hours
Paid by Check
# 104790
05/06/2024 06/18/2024 06/18/2024 06/28/2024 5,000.00
Account 6300.570 - Prof Svc Other Totals Invoice Transactions 10 $9,941.96 Account 6360.344 - Maint & Repairs IT - Office Equip & PC Upgrades 11874 - Just Ergonomics Inc 33258 Marina PD Records Paid by Check # 104769
06/20/2024 06/07/2024 06/07/2024 06/28/2024 1,000.00
Account 6360.344 - Maint & Repairs IT - Office Equip & PC Upgrades Totals Invoice Transactions 1 $1,000.00 Account 6360.570 - Maint & Repairs Other Svc Agr
10239 - First Alarm 821432 Cust #9537 Paid by EFT #
4790
05/15/2024 06/07/2024 06/07/2024 06/28/2024 210.99
10800 - Lexipol INVCOR112380
52 CordicoShield Law
Enforcement Wellness
App
Paid by Check
# 104773
07/12/2024 06/18/2024 06/18/2024 06/28/2024 5,949.15
Account 6360.570 - Maint & Repairs Other Svc Agr Totals Invoice Transactions 2 $6,160.14 Account 6380.150 - Utilities Comm Phone System
10758 - AT & T CALNET3 21864488 CALNET3-9391023435
(237-267-6922)
Paid by Check
# 104755
06/15/2024 06/26/2024 06/26/2024 06/28/2024 171.47
10758 - AT & T CALNET3 000021716933 BAN #9391023478 Paid by Check # 104755
05/15/2024 06/07/2024 06/07/2024 06/28/2024 56.69
10374 - Maynard Group Inc. IN2046958 Acct #AC3746 Paid by EFT # 4795
06/01/2024 06/07/2024 06/07/2024 06/28/2024 668.60
10374 - Maynard Group Inc. IN2045308 Acct #AC3746 Paid by EFT # 4795
04/01/2024 06/18/2024 06/18/2024 06/28/2024 668.60
Account 6380.150 - Utilities Comm Phone System Totals Invoice Transactions 4 $1,565.36 Account 6380.500 - Utilities Water & Sewer
10349 - Marina Coast Water District 03-28-24 A Acct #000056 091 Paid by Check # 104774
03/28/2024 06/18/2024 06/18/2024 06/28/2024 154.88
10349 - Marina Coast Water District 04-30-24 A Acct #000056 091 Paid by Check # 104774
04/30/2024 06/18/2024 06/18/2024 06/28/2024 156.44
10349 - Marina Coast Water District 05-31-24 A Acct #000056 091 Paid by Check # 104774
05/31/2024 06/18/2024 06/18/2024 06/28/2024 171.93
10349 - Marina Coast Water District 03-28-24 B Acct #014874 000 Paid by Check # 104774
03/28/2024 06/18/2024 06/18/2024 06/28/2024 90.10
10349 - Marina Coast Water District 04-30-24 B Acct #014874 000 Paid by Check # 104774
04/30/2024 06/18/2024 06/18/2024 06/28/2024 125.96
Run by Melanie Hernandez on 06/27/2024 02:02:29 PM Page 4 of 17 Accounts Payable by G/L Distribution Report
Payment Date Range 06/28/24 - 06/28/24
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 210 - Police
Division 000 - Non-Div
Sub-Division 00 - Non-Subdiv
Account 6380.500 - Utilities Water & Sewer
10349 - Marina Coast Water District 05-31-24 B Acct #014874 000 Paid by Check # 104774
05/31/2024 06/18/2024 06/18/2024 06/28/2024 130.86
Account 6380.500 - Utilities Water & Sewer Totals Invoice Transactions 6 $830.17 Account 6400.020 - Material & Suppl Ammunition
11322 - Dooley Enterprises, Inc. 67492 Ammunition Paid by Check # 104764
03/13/2024 06/18/2024 06/18/2024 06/28/2024 4,500.02
Account 6400.020 - Material & Suppl Ammunition Totals Invoice Transactions 1 $4,500.02 Account 6400.565 - Material & Suppl Office Supplies
11874 - Just Ergonomics Inc 33258 Marina PD Records Paid by Check # 104769
06/20/2024 06/07/2024 06/07/2024 06/28/2024 4,063.74
Account 6400.565 - Material & Suppl Office Supplies Totals Invoice Transactions 1 $4,063.74 Account 6400.635 - Material & Suppl Postage Shipping
10235 - FedEx 8-503-65454 Acct #3995-9218-6 Paid by Check # 104766
05/17/2024 06/07/2024 06/07/2024 06/28/2024 49.74
10235 - FedEx 8-516-48742 Acct #3995-9218-6 Paid by Check # 104766
05/31/2024 06/07/2024 06/07/2024 06/28/2024 69.45
Account 6400.635 - Material & Suppl Postage Shipping Totals Invoice Transactions 2 $119.19 Account 6400.735 - Material & Suppl Office Equip
11874 - Just Ergonomics Inc 33260 Marina PD Records Paid by Check # 104769
06/04/2024 06/07/2024 06/07/2024 06/28/2024 1,565.89
Account 6400.735 - Material & Suppl Office Equip Totals Invoice Transactions 1 $1,565.89 Account 6600.485 - Other Charges Medical Svc - Investigations 10157 - Community Hospital of the
Monterey Peninsula
05-08-24 Guarantor #12252 Paid by Check
# 104760
05/08/2024 06/07/2024 06/07/2024 06/28/2024 27.00
Account 6600.485 - Other Charges Medical Svc - Investigations Totals Invoice Transactions 1 $27.00 Account 6600.625 - Other Charges Printing Svc
11790 - Quality Print & Copy 23949 Cust #161 Paid by EFT # 4796
05/31/2024 06/07/2024 06/07/2024 06/28/2024 364.60
Account 6600.625 - Other Charges Printing Svc Totals Invoice Transactions 1 $364.60 Sub-Division 00 - Non-Subdiv Totals Invoice Transactions 30 $30,138.07 Division 000 - Non-Div Totals Invoice Transactions 30 $30,138.07 Department 210 - Police Totals Invoice Transactions 30 $30,138.07 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
2024-5 Apartment Inspections
(20 units)
Paid by Check
# 104756
05/27/2024 06/24/2024 06/24/2024 06/28/2024 1,500.00
Run by Melanie Hernandez on 06/27/2024 02:02:29 PM Page 5 of 17 Accounts Payable by G/L Distribution Report
Payment Date Range 06/28/24 - 06/28/24
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 250 - Fire
Division 000 - Non-Div
Sub-Division 00 - Non-Subdiv
Account 6300.570 - Prof Svc Other
10841 - Carmel Fire Protection Associates -
Art Black
124258 Bldg Permit - Plan
review only, Wescom
Credit Union, 130 GS
Paid by Check
# 104756
05/27/2024 06/24/2024 06/24/2024 06/28/2024 200.00
10841 - Carmel Fire Protection Associates -
Art Black
124259 Bldg Permit - Plan
review only, Joby
Accessibility Upgrades
Paid by Check
# 104756
05/27/2024 06/24/2024 06/24/2024 06/28/2024 200.00
10841 - Carmel Fire Protection Associates -
Art Black
124260 Bldg Permit - Plan
review only, Joby Big
Shell Bldg 3200-D Imjin
Paid by Check
# 104756
05/27/2024 06/24/2024 06/24/2024 06/28/2024 200.00
10841 - Carmel Fire Protection Associates -
Art Black
124256 Bldg Permit - Plan
review only, Rootops
Landscape Project
Paid by Check
# 104756
05/27/2024 06/24/2024 06/24/2024 06/28/2024 200.00
10841 - Carmel Fire Protection Associates -
Art Black
124281 Letter registration &
inspection for Rooftops
Bldg 11
Paid by Check
# 104756
06/13/2024 06/24/2024 06/24/2024 06/28/2024 230.00
10841 - Carmel Fire Protection Associates -
Art Black
124282 Letter Registration &
Inspection for Rooftops
Bldg 12
Paid by Check
# 104756
06/13/2024 06/24/2024 06/24/2024 06/28/2024 230.00
10841 - Carmel Fire Protection Associates -
Art Black
124283 Letter Registration &
Inspections for
Rooftops Bldg 13
Paid by Check
# 104756
06/13/2024 06/24/2024 06/24/2024 06/28/2024 230.00
10841 - Carmel Fire Protection Associates -
Art Black
124284 Letter Registration &
Inspections for
Rooftops Bldg 14
Paid by Check
# 104756
06/13/2024 06/24/2024 06/24/2024 06/28/2024 230.00
10841 - Carmel Fire Protection Associates -
Art Black
124285 Letter Registration &
Inspections for
Rooftops Bldg 15
Paid by Check
# 104756
06/13/2024 06/24/2024 06/24/2024 06/28/2024 230.00
10841 - Carmel Fire Protection Associates -
Art Black
124244 Letter Registration &
Inspections for 3048
Madera Way
Paid by Check
# 104756
05/22/2024 06/24/2024 06/24/2024 06/28/2024 230.00
10841 - Carmel Fire Protection Associates -
Art Black
124245 Letter Registration &
Inspections at 3046
Madera Way
Paid by Check
# 104756
05/22/2024 06/24/2024 06/24/2024 06/28/2024 230.00
10841 - Carmel Fire Protection Associates -
Art Black
124246 Letter Registration &
Inspections at 3044
Madera Way
Paid by Check
# 104756
05/22/2024 06/24/2024 06/24/2024 06/28/2024 230.00
10841 - Carmel Fire Protection Associates -
Art Black
124247 Letter Registration &
Inspections at 3042
Madera Way
Paid by Check
# 104756
05/22/2024 06/24/2024 06/24/2024 06/28/2024 230.00
Run by Melanie Hernandez on 06/27/2024 02:02:29 PM Page 6 of 17 Accounts Payable by G/L Distribution Report
Payment Date Range 06/28/24 - 06/28/24
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 250 - Fire
Division 000 - Non-Div
Sub-Division 00 - Non-Subdiv
Account 6300.570 - Prof Svc Other
10841 - Carmel Fire Protection Associates -
Art Black
124243 Letter Registration &
Inspections at 3050
Madera Way
Paid by Check
# 104756
05/22/2024 06/24/2024 06/24/2024 06/28/2024 230.00
10841 - Carmel Fire Protection Associates -
Art Black
124242 Letter Registration &
Inspections at 596 San
Lucia Way
Paid by Check
# 104756
05/22/2024 06/24/2024 06/24/2024 06/28/2024 230.00
10841 - Carmel Fire Protection Associates -
Art Black
124241 Letter Registration &
Inspections at 592
Santa Lucia Way
Paid by Check
# 104756
05/22/2024 06/24/2024 06/24/2024 06/28/2024 230.00
10171 - CSG Consultants 56491 Fire Inspections by
CSG: Carmyn Priewe
Paid by EFT #
4789
05/14/2024 06/24/2024 06/24/2024 06/28/2024 475.00
10171 - CSG Consultants 56947 Fire Inspections by
CSG: Eric Rodewald
Paid by EFT #
4789
06/18/2024 06/24/2024 06/24/2024 06/28/2024 665.00
Account 6300.570 - Prof Svc Other Totals Invoice Transactions 19 $6,200.00 Account 6360.570 - Maint & Repairs Other Svc Agr
10129 - Cintas Corporation 4196627685 Towel Service - Shop Twl Red, Gray
Microfiber Wipe
Paid by Check
# 104758
06/21/2024 06/24/2024 06/24/2024 06/28/2024 138.05
10239 - First Alarm 825071 Monitoring services at
station 2 - 07/01/24 to
09/30/24
Paid by EFT #
4790
06/15/2024 06/26/2024 06/30/2024 06/28/2024 140.94
Account 6360.570 - Maint & Repairs Other Svc Agr Totals Invoice Transactions 2 $278.99 Account 6400.230 - Material & Suppl Fuel - Gas and Diesel 10416 - Monterey County Petroleum-Sturdy
Oil Co.
37423A-IN Clear Diesel City Fuel Paid by Check
# 104777
06/17/2024 06/24/2024 06/24/2024 06/28/2024 1,485.20
Account 6400.230 - Material & Suppl Fuel - Gas and Diesel Totals Invoice Transactions 1 $1,485.20 Account 6400.740 - Material & Suppl Special Dept Suppl
10927 - Ace Hardware - Fire Dept. 088658 Battery tester for Station 2
Paid by Check
# 104750
06/24/2024 06/26/2024 06/30/2024 06/28/2024 36.04
10927 - Ace Hardware - Fire Dept. 088566 Station 2 Supplies Paid by Check # 104750
06/13/2024 06/26/2024 06/30/2024 06/28/2024 81.86
10323 - L.N. Curtis & Sons INV838183 (15) Navy layer fire hood
Paid by EFT #
4793
06/25/2024 06/26/2024 06/30/2024 06/28/2024 1,038.93
Account 6400.740 - Material & Suppl Special Dept Suppl Totals Invoice Transactions 3 $1,156.83 Account 6400.800 - Material & Suppl Uniform
10323 - L.N. Curtis & Sons INV836469 2 Nomex uniform pants for A. Thomas
Paid by EFT #
4793
06/20/2024 06/24/2024 06/24/2024 06/28/2024 306.81
Account 6400.800 - Material & Suppl Uniform Totals Invoice Transactions 1 $306.81 Run by Melanie Hernandez on 06/27/2024 02:02:29 PM Page 7 of 17 Accounts Payable by G/L Distribution Report
Payment Date Range 06/28/24 - 06/28/24
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 250 - Fire
Division 000 - Non-Div
Sub-Division 00 - Non-Subdiv
Account 6500.700 - Training & Travel Training & Travel
10971 - Alvarenga, Jesse - Non taxable
only
03-25-24 Per Diem for S-223
Fireline EMT
Paramedic, Seaside, CA
Paid by Check
# 104751
03/25/2024 06/24/2024 06/24/2024 06/28/2024 20.00
12020 - Kevin Seaver - refund only 05-07-24 Per Diem for S-290 Intermediate Fire
Behavior Training,
Monterey
Paid by Check
# 104770
05/07/2024 06/24/2024 06/24/2024 06/28/2024 40.00
10687 - Prado, Anthony 06-10-24 Per Diem for Chief Fire Officer 3C Training,
Oakdale, CA
Paid by Check
# 104779
06/10/2024 06/20/2024 06/20/2024 06/28/2024 138.00
10687 - Prado, Anthony 06-18-24 Per Diem for Chief Fire Officer 3D AHI
Training, San Jose, CA
Paid by Check
# 104779
06/18/2024 06/20/2024 06/20/2024 06/28/2024 184.00
10687 - Prado, Anthony 06-10-24-1 Reimbursement and
Per Diem for Chief Fire
Officer 3A Training,
Paid by Check
# 104779
06/10/2024 06/20/2024 06/20/2024 06/28/2024 736.17
10687 - Prado, Anthony 06-10-24-2 Reimbursement and
Per Diem for Chief Fire
Officer 3B Training,
Paid by Check
# 104779
06/10/2024 06/20/2024 06/20/2024 06/28/2024 627.13
11149 - Suich, Athena - Reimbursement
only
03-25-24 Per Diem for Instructor
1 training, Seaside, CA
Paid by Check
# 104782
03/25/2024 06/24/2024 06/24/2024 06/28/2024 50.00
10698 - Sweeney, Mark 01-25-24 Per Diem for DICO
Class at Berkeley Fire
Dept, Berkeley, CA
Paid by Check
# 104783
01/25/2024 06/24/2024 06/24/2024 06/28/2024 35.00
11666 - Vega, Carlos 02-21-24 Per Diem for Fire
Inspector 1A training,
San Jose, CA
Paid by Check
# 104785
02/21/2024 06/20/2024 06/20/2024 06/28/2024 105.00
11666 - Vega, Carlos 02-21-24-1 Per Diem for Fire
Inspector 1B training,
San Jose, CA
Paid by Check
# 104785
02/21/2024 06/20/2024 06/20/2024 06/28/2024 105.00
11666 - Vega, Carlos 02-21-24-2 Per Diem for Fire
Inspection 1C/1D
training, San Jose, CA
Paid by Check
# 104785
02/21/2024 06/20/2024 06/20/2024 06/28/2024 175.00
11666 - Vega, Carlos 06-18-24 Per Diem for Plan
Examiner 1B Training,
Rocklin, CA
Paid by Check
# 104785
06/18/2024 06/20/2024 06/20/2024 06/28/2024 184.00
Account 6500.700 - Training & Travel Training & Travel Totals Invoice Transactions 12 $2,399.30 Sub-Division 00 - Non-Subdiv Totals Invoice Transactions 38 $11,827.13 Division 000 - Non-Div Totals Invoice Transactions 38 $11,827.13 Department 250 - Fire Totals Invoice Transactions 38 $11,827.13 Run by Melanie Hernandez on 06/27/2024 02:02:29 PM Page 8 of 17 Accounts Payable by G/L Distribution Report
Payment Date Range 06/28/24 - 06/28/24
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 310 - Public Works
Division 311 - Buildings & Grounds
Sub-Division 00 - Non-Subdiv
Account 6360.065 - Maint & Repairs Bdg NonFlagship
10239 - First Alarm 828411 2660 5th Ave Corp
Yard
Paid by EFT #
4790
06/15/2024 06/24/2024 06/24/2024 06/28/2024 376.56
Account 6360.065 - Maint & Repairs Bdg NonFlagship Totals Invoice Transactions 1 $376.56 Account 6360.690 - Maint & Repairs Supplies
10261 - Graniterock/Pavex Construction 2164172 Dirt Tamper Paid by EFT # 4791
06/15/2024 06/21/2024 06/21/2024 06/28/2024 82.71
10275 - Home Depot Credit Service 06-13-24 Home Depot (PW 9813)
Paid by Check
# 104768
06/13/2024 06/20/2024 06/20/2024 06/28/2024 958.08
Account 6360.690 - Maint & Repairs Supplies Totals Invoice Transactions 2 $1,040.79 Account 6380.500 - Utilities Water & Sewer
10349 - Marina Coast Water District 000056006
062420
188 Seaside Circle Paid by Check
# 104774
06/20/2024 06/21/2024 06/21/2024 06/28/2024 684.17
10349 - Marina Coast Water District 000056090
062024
Locke Paddon Park Paid by Check
# 104774
06/20/2024 06/21/2024 06/21/2024 06/28/2024 62.91
10349 - Marina Coast Water District 000056045
062024
3100 Preston Dr Paid by Check
# 104774
06/20/2024 06/21/2024 06/21/2024 06/28/2024 3,788.89
10349 - Marina Coast Water District 000056046
062024
3100 Preston Dr Paid by Check
# 104774
06/20/2024 06/21/2024 06/21/2024 06/28/2024 176.04
10349 - Marina Coast Water District 000056061
062024
Reservation/Locke
Paddon Park
Paid by Check
# 104774
06/20/2024 06/21/2024 06/21/2024 06/28/2024 93.31
10349 - Marina Coast Water District 000056042
062024
3040 Lake Dr Paid by Check
# 104774
06/20/2024 06/21/2024 06/21/2024 06/28/2024 790.61
10349 - Marina Coast Water District 000056094
062024
2660 5th Ave Paid by Check
# 104774
06/20/2024 06/24/2024 06/24/2024 06/28/2024 445.82
Account 6380.500 - Utilities Water & Sewer Totals Invoice Transactions 7 $6,041.75 Account 6400.737 - Material & Suppl Tools & Equip
10275 - Home Depot Credit Service 06-13-24 Home Depot (PW 9813)
Paid by Check
# 104768
06/13/2024 06/20/2024 06/20/2024 06/28/2024 8,743.81
Account 6400.737 - Material & Suppl Tools & Equip Totals Invoice Transactions 1 $8,743.81 Account 6400.800 - Material & Suppl Uniform
12027 - Ryan Evans - refunds only 06-20-24 Safety Glasses Reimbursement
Paid by Check
# 104780
06/20/2024 06/24/2024 06/24/2024 06/28/2024 200.00
10043 - VESTIS GROUP, INC./(f/k/a

ARAMARK UNIFORM & C
5110489340 PW Uniforms Paid by Check
# 104786
06/21/2024 06/24/2024 06/24/2024 06/28/2024 271.02
Account 6400.800 - Material & Suppl Uniform Totals Invoice Transactions 2 $471.02 Sub-Division 00 - Non-Subdiv Totals Invoice Transactions 13 $16,673.93 Division 311 - Buildings & Grounds Totals Invoice Transactions 13 $16,673.93 Department 310 - Public Works Totals Invoice Transactions 13 $16,673.93 Run by Melanie Hernandez on 06/27/2024 02:02:29 PM Page 9 of 17 Accounts Payable by G/L Distribution Report
Payment Date Range 06/28/24 - 06/28/24
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
10515 - Rincon Consultants, Inc. 57695 Marina On Call GIS Services 2023
Paid by EFT #
4797
06/18/2024 06/20/2024 06/20/2024 06/28/2024 3,765.50
Account 6300.610 - Prof Svc Planning - Consultant Totals Invoice Transactions 1 $3,765.50 Account 6380.120 - Utilities Comm Mobile & Pager
10603 - Verizon Wireless 9966266508 Monthly Verizon Bill- 308174766 (5/11-
6/10/24)
Paid by EFT #
4799
06/10/2024 06/26/2024 06/26/2024 06/28/2024 103.21
Account 6380.120 - Utilities Comm Mobile & Pager Totals Invoice Transactions 1 $103.21 Sub-Division 00 - Non-Subdiv Totals Invoice Transactions 2 $3,868.71 Division 000 - Non-Div Totals Invoice Transactions 2 $3,868.71 Department 410 - Planning Totals Invoice Transactions 2 $3,868.71 Department 420 - Engineering
Division 000 - Non-Div
Sub-Division 00 - Non-Subdiv
Account 6300.570 - Prof Svc Other
11984 - Duffy Group, Inc COM-008 Public Works Director Paid by Check # 104765
05/31/2024 06/04/2024 06/04/2024 06/28/2024 2,212.50
11984 - Duffy Group, Inc COM-009 Public Works Director Paid by Check # 104765
06/14/2024 06/18/2024 06/18/2024 06/28/2024 1,575.00
Account 6300.570 - Prof Svc Other Totals Invoice Transactions 2 $3,787.50 Sub-Division 00 - Non-Subdiv Totals Invoice Transactions 2 $3,787.50 Division 000 - Non-Div Totals Invoice Transactions 2 $3,787.50 Department 420 - Engineering Totals Invoice Transactions 2 $3,787.50 Department 430 - Building Inspection
Division 000 - Non-Div
Sub-Division 00 - Non-Subdiv
Account 6300.070 - Prof Svc Building Plan Check & Inspection 10171 - CSG Consultants 56864 Building Inspections Paid by EFT # 4789
06/17/2024 06/26/2024 06/26/2024 06/28/2024 22,875.00
Account 6300.070 - Prof Svc Building Plan Check & Inspection Totals Invoice Transactions 1 $22,875.00 Sub-Division 00 - Non-Subdiv Totals Invoice Transactions 1 $22,875.00 Division 000 - Non-Div Totals Invoice Transactions 1 $22,875.00 Department 430 - Building Inspection Totals Invoice Transactions 1 $22,875.00 Run by Melanie Hernandez on 06/27/2024 02:02:29 PM Page 10 of 17 Accounts Payable by G/L Distribution Report
Payment Date Range 06/28/24 - 06/28/24
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 510 - Recreation & Culture
Division 100 - Admin
Sub-Division 00 - Non-Subdiv
Account 6400.652 - Material & Suppl Recr Special Progr / Events 12029 - Fuego Wood Fired Pizza, LLC 06-01-24 Multi-Cultural Festival Paid by Check # 104767
06/01/2024 06/17/2024 06/17/2024 06/28/2024 100.00
Account 6400.652 - Material & Suppl Recr Special Progr / Events Totals Invoice Transactions 1 $100.00 Sub-Division 00 - Non-Subdiv Totals Invoice Transactions 1 $100.00 Division 100 - Admin Totals Invoice Transactions 1 $100.00 Department 510 - Recreation & Culture Totals Invoice Transactions 1 $100.00 Fund 100 - General Fund Totals Invoice Transactions 112 $132,956.12 Run by Melanie Hernandez on 06/27/2024 02:02:29 PM Page 11 of 17 Accounts Payable by G/L Distribution Report
Payment Date Range 06/28/24 - 06/28/24
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 6370.765 - Shared Svc TAMC-Congestion Mgt Plan
10579 - Transportation Agency of Monterey
County (TAMC)
1097 CMP/Regional
Transportation
Assessment
Paid by Check
# 104784
07/01/2024 06/24/2024 06/24/2024 06/28/2024 7,054.00
Account 6370.765 - Shared Svc TAMC-Congestion Mgt Plan Totals Invoice Transactions 1 $7,054.00 Account 6380.300 - Utilities Gas & Electric
10463 - Pacific Gas & Electric June 2024 362-
9 PG&E - 5996678362-9 Paid by Check
# 104778
06/18/2024 06/26/2024 06/26/2024 06/28/2024 169.44
10463 - Pacific Gas & Electric June 2024 683-
2 PG&E 6217294683-2 Paid by Check
# 104778
06/17/2024 06/26/2024 06/26/2024 06/28/2024 1,018.62
10463 - Pacific Gas & Electric June 2024 533-
8 PG&E - 2253666533-8 Paid by Check
# 104778
06/16/2024 06/26/2024 06/26/2024 06/28/2024 143.88
Account 6380.300 - Utilities Gas & Electric Totals Invoice Transactions 3 $1,331.94 Account 6380.500 - Utilities Water & Sewer
10349 - Marina Coast Water District 000056028
062024
California at Jerry Ct Paid by Check
# 104774
06/20/2024 06/21/2024 06/21/2024 06/28/2024 38.22
10349 - Marina Coast Water District 000056040
062024
Hilo Ave Paid by Check
# 104774
06/20/2024 06/21/2024 06/21/2024 06/28/2024 28.34
10349 - Marina Coast Water District 000056007
061424
Calif Ave/North of 3rd Paid by Check
# 104774
06/14/2024 06/24/2024 06/24/2024 06/28/2024 92.55
Account 6380.500 - Utilities Water & Sewer Totals Invoice Transactions 3 $159.11 Account 6400.230 - Material & Suppl Fuel - Gas and Diesel 10416 - Monterey County Petroleum-Sturdy
Oil Co.
37423A-IN Clear Diesel City Fuel Paid by Check
# 104777
06/17/2024 06/24/2024 06/24/2024 06/28/2024 731.51
Account 6400.230 - Material & Suppl Fuel - Gas and Diesel Totals Invoice Transactions 1 $731.51 Account 6400.800 - Material & Suppl Uniform
10043 - VESTIS GROUP, INC./(f/k/a

ARAMARK UNIFORM & C
5110489341 PW Shop Items Paid by Check
# 104786
06/21/2024 06/24/2024 06/24/2024 06/28/2024 70.51
Account 6400.800 - Material & Suppl Uniform Totals Invoice Transactions 1 $70.51 Sub-Division 00 - Non-Subdiv Totals Invoice Transactions 9 $9,347.07 Division 000 - Non-Div Totals Invoice Transactions 9 $9,347.07 Department 000 - Non-Dept Totals Invoice Transactions 9 $9,347.07 Fund 220 - Gas Tax Totals Invoice Transactions 9 $9,347.07 Run by Melanie Hernandez on 06/27/2024 02:02:29 PM Page 12 of 17 Accounts Payable by G/L Distribution Report
Payment Date Range 06/28/24 - 06/28/24
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 223 - Habitat Management
Division 000 - Non-Div
Sub-Division 00 - Non-Subdiv
Account 6375.015 - JCFA Habitat Mgt Planning & Design
10189 - Denise Duffy & Associates 9195 Marina Ft Ord Habitat Management Plan
Paid by Check
# 104763
06/21/2024 06/25/2024 06/25/2024 06/28/2024 15,713.40
Account 6375.015 - JCFA Habitat Mgt Planning & Design Totals Invoice Transactions 1 $15,713.40 Sub-Division 00 - Non-Subdiv Totals Invoice Transactions 1 $15,713.40 Division 000 - Non-Div Totals Invoice Transactions 1 $15,713.40 Department 223 - Habitat Management Totals Invoice Transactions 1 $15,713.40 Fund 223 - FORA Dissolution Totals Invoice Transactions 1 $15,713.40 Run by Melanie Hernandez on 06/27/2024 02:02:29 PM Page 13 of 17 Accounts Payable by G/L Distribution Report
Payment Date Range 06/28/24 - 06/28/24
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
10463 - Pacific Gas & Electric June 2024 272-
1 PG&E - 2862559272-1 Paid by Check
# 104778
06/17/2024 06/26/2024 06/26/2024 06/28/2024 41.84
Account 6380.300 - Utilities Gas & Electric Totals Invoice Transactions 1 $41.84 Account 6380.500 - Utilities Water & Sewer
10349 - Marina Coast Water District 012016000
062024
199 A Paddon Place Paid by Check
# 104774
06/20/2024 06/21/2024 06/21/2024 06/28/2024 72.42
Account 6380.500 - Utilities Water & Sewer Totals Invoice Transactions 1 $72.42 Sub-Division 00 - Non-Subdiv Totals Invoice Transactions 2 $114.26 Division 000 - Non-Div Totals Invoice Transactions 2 $114.26 Department 000 - Non-Dept Totals Invoice Transactions 2 $114.26 Fund 251 - CFD - Locke Paddon Totals Invoice Transactions 2 $114.26 Run by Melanie Hernandez on 06/27/2024 02:02:29 PM Page 14 of 17 Accounts Payable by G/L Distribution Report
Payment Date Range 06/28/24 - 06/28/24
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 6300.218 - Prof Svc Fin - Debt Admin/Issuance
10315 - Keyser Marston Associates 0038673 2015 GO Bonds levy services March 2024
Paid by EFT #
4792
04/10/2024 06/26/2024 06/26/2024 06/28/2024 885.00
Account 6300.218 - Prof Svc Fin - Debt Admin/Issuance Totals Invoice Transactions 1 $885.00 Sub-Division 00 - Non-Subdiv Totals Invoice Transactions 1 $885.00 Division 000 - Non-Div Totals Invoice Transactions 1 $885.00 Department 000 - Non-Dept Totals Invoice Transactions 1 $885.00 Fund 312 - 2015 GO Refunding Bonds Library Totals Invoice Transactions 1 $885.00 Run by Melanie Hernandez on 06/27/2024 02:02:29 PM Page 15 of 17 Accounts Payable by G/L Distribution Report
Payment Date Range 06/28/24 - 06/28/24
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
10316 - Kimley-Horn & Associates 28454569 Del Monte Median ATP Grant
Paid by Check
# 104771
05/31/2024 06/25/2024 06/25/2024 06/28/2024 13,751.74
10316 - Kimley-Horn & Associates 28454563 2021 Dev Impact Fee Paid by Check # 104771
05/31/2024 06/25/2024 06/25/2024 06/28/2024 21,840.25
10316 - Kimley-Horn & Associates 28212844 Imjin Parkway PS&E Paid by Check # 104771
05/31/2024 06/26/2024 06/26/2024 06/28/2024 26,297.00
11489 - Wallace Group, Inc. 62543 Del Monte Medians Paid by Check # 104787
06/21/2024 06/24/2024 06/24/2024 06/28/2024 10,714.92
10897 - TechRx Technology Services 11932 Council Chambers Audio Room Meeting
Equipment
Paid by EFT #
4798
06/20/2024 06/24/2024 06/24/2024 06/28/2024 1,796.07
11698 - Crossroads Software, Inc. 7711 Crossroads Analytics Software License
Paid by Check
# 104762
03/28/2024 06/18/2024 06/18/2024 06/28/2024 9,800.00
Account 6300.570 - Prof Svc Other Totals Invoice Transactions 6 $84,199.98 Sub-Division 00 - Non-Subdiv Totals Invoice Transactions 6 $84,199.98 Division 000 - Non-Div Totals Invoice Transactions 6 $84,199.98 Department 000 - Non-Dept Totals Invoice Transactions 6 $84,199.98 Fund 462 - City Capital Projects Totals Invoice Transactions 6 $84,199.98 Run by Melanie Hernandez on 06/27/2024 02:02:29 PM Page 16 of 17 Accounts Payable by G/L Distribution Report
Payment Date Range 06/28/24 - 06/28/24
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 6300.570 - Prof Svc Other
10008 - Monterey County Department of
Health - EHB
1199179 AST Petroleum,
Surcharge and over
sight
Paid by Check
# 104776
05/14/2024 06/28/2024 06/18/2024 06/28/2024 568.00
10008 - Monterey County Department of
Health - EHB
1201331 Haz Mat- First
Responder-Base Fee
Paid by Check
# 104776
05/14/2024 06/28/2024 06/18/2024 06/28/2024 816.00
10008 - Monterey County Department of
Health - EHB
1205286 Waste Oil,
Nonchlorinated safety
solvent
Paid by Check
# 104776
05/14/2024 06/28/2024 06/18/2024 06/28/2024 215.00
Account 6300.570 - Prof Svc Other Totals Invoice Transactions 3 $1,599.00 Account 6380.120 - Utilities Comm Mobile & Pager
10603 - Verizon Wireless 9966266508 Monthly Verizon Bill- 308174766 (5/11-
6/10/24)
Paid by EFT #
4799
06/10/2024 06/26/2024 06/26/2024 06/28/2024 51.58
Account 6380.120 - Utilities Comm Mobile & Pager Totals Invoice Transactions 1 $51.58 Account 6380.300 - Utilities Gas & Electric
10463 - Pacific Gas & Electric June 2024 683-
2 PG&E 6217294683-2 Paid by Check
# 104778
06/17/2024 06/26/2024 06/26/2024 06/28/2024 136.66
Account 6380.300 - Utilities Gas & Electric Totals Invoice Transactions 1 $136.66 Sub-Division 00 - Non-Subdiv Totals Invoice Transactions 5 $1,787.24 Division 000 - Non-Div Totals Invoice Transactions 5 $1,787.24 Department 000 - Non-Dept Totals Invoice Transactions 5 $1,787.24 Fund 555 - Marina Airport Totals Invoice Transactions 5 $1,787.24 Grand Totals Invoice Transactions 136 $245,003.07
Run by Melanie Hernandez on 06/27/2024 02:02:29 PM Page 17 of 17 Accounts Payable by G/L Distribution Report
Payment Date Range 06/28/24 - 06/28/24
Agenda Item: 10b(1)
City Council Meeting of
July 2, 2024

MINUTES
Tuesday, June 18, 2024 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
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 email 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.

1. CALL TO ORDER

2. ROLL CALL & ESTABLISHMENT OF QUORUM: (City Council, Airport Commissioners, Marina Abrams B Non -Profit Corporation, Preston Park Sustainable Communities Nonprofit Corporation, Successor Agency of the Former Redevelopment Agency Members and Marina Groundwater Sustainability Agency) MEMBERS PRESENT: Jennifer McAdams, Brian McCarthy, Kathy Biala, Mayor Pro-Tem/Vice Chair Liesbeth Visscher, Mayor/Chair Bruce C. Delgado

3. PUBLIC COMMENT ON CLOSED SESSION ITEMS: None received

4. CLOSED SESSION:
a. Conference with Legal Counsel, Existing Litigation (§ 54956.9(d)) 4 cases:
1 MINUTES for City Council Meeting of Tuesday, June 18, 2024 Page 2

(1) City of Marina, et al. vs. Nemeth, Karla, et al., Monterey County Superior Court Case No. 19CV005270.
(2) City of Marina, et al. v. RMC Lonestar, et al., Monterey County Superior Court Case No. 20CV001387.
(3) California-American Water Company v. All Persons Interested in the Validity of the City of Marina et al., Monterey County Superior Court Case No. 20CV002436.
(4) City of Marina, et al. v. All Persons Interested in the Validity of the Monterey County Groundwater Sustainability Plan , Monterey County Superior Court Case No. 21CV000493.

6:30 PM - RECONVENE OPEN SESSION AND REPORT ON ANY ACTIONS TAKEN IN

CLOSED SESSION

The City Attorney reported out Closed Session: There was no reported action taken.

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

6. SPECIAL PRESENTATIONS:
a. Korean American Association Proclamation

7. COUNCIL AND STAFF ANNOUNCEMENTS:
• Council Member McAdams – Commented on the agenda now having direct links to each agenda item and the noted time limits on the Other Action items. • Council Member Biala –
• Mayor Pro Tem Visscher – Announced MST now has their summer youth bus passes for ages 18 and under for $38.00.
• Council Member McCarthy – Attended the Change of Command at the Presidio of Monterey.

Announced he will be attending the League of California Cities Policy Committee meetings on June 20th.
• Recreation Director Willer – Announced July is Parks and Recreation Month. • City Manager Long – Informed the council and public that Marina office will be closed on June 19 th for Juneteenth Day. Announced at the July 2 nd council meeting the police department will be giving a presentation on Fireworks.
• Fire Chief McCoun – Provided brief update on the difference between safe and sane and illegal fireworks.

8. PUBLIC COMMENT: Any member of the public may comment on any matter within the City Council’s jurisdiction that is not on the agenda. This is the appropriate place to comment on items on the Consent Agenda. Action will not be taken 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 possible, written correspondence should be submitted to the Council in advance of the meeting, to provide adequate time for its consideration.

There were no public announcements.
2 MINUTES for City Council Meeting of Tuesday, June 18, 2024 Page 3

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 Agenda, and these items are considered to be routine and non-controversial. All items under the Consent Agenda are normally approved by one motion. 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 Agenda for individual consideration. If an item 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 routine 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 discussion 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 104618-104691, totaling $489,842.42. b. MINUTES: (Not a Project under CEQA per Article 20, Section 15378) (1) June 4, 2024, Regular City Council Meeting
c. CLAIMS AGAINST THE CITY: None
d. AWARD OF BID: None
e. CALL FOR BIDS: None
f. ADOPTION OF RESOLUTIONS: (Not a Project under CEQA per Article 20, Section 15378) (1) Adopting Resolution No. 2024 -63, authorizing the acceptance of fiscal year 2022 Homeland Security Grant Program Project #24: Marina FD - Ballistic Vests and Helmets.
(2) Adopting Resolution No. 2024 -, confirming levy of a special tax for the City of Marina Community Facilities District No. 2007 -2 (Locke Paddon) for Fiscal Year 2024 -2025 as authorized by Ordinance No. 2007-09, and; c onsider adopting Resolution No. 2024 -, certifying City of Marina compliance with State law (Proposition 218) with respect to levying of special taxes for the City of Marina Community Facilities District No. 2007 -2 for Fiscal Year 2024 -2025 as authorized by Ordinance No. 2007 -09. This item was pulled by staff and was not heard.
(3) Adopting Resolution No. 2024 -64, granting a request for a conflict of interest waiver, whether actual or potential, allowing Noland, Hamerly, Etienne, & Hoss (“NHEH”), previously serving as Interim City Attorney, to represent Tatum Garden’s Foundation, Inc. (“TGF”) in connection with development of a playground project at the Dunes “City Park”.
(4) Adopting Resolution No. 2024 -65, establishing appropriations limit for FY 2024-25.
3 MINUTES for City Council Meeting of Tuesday, June 18, 2024 Page 4

g. APPROVAL OF AGREEMENTS: (Not a Project under CEQA per Article 20, Section 15378) (1) Adopting Resolution No. 2024-66, approving an agreement between the City of Marina and Monterey Bay Moves to provide group exercise classes. (Not a Project under CEQA per Article 20, Section 15378) Pulled by Mayor Delgado.
(2) Adopting Resolution No. 2024 -67, authorizing the City Manager to execute a memorandum of Understanding (MOU) by and among the Cities of Marina, Hollister, Watsonville and Salinas for the procurement of professional services to perform a municipal airport economic benefit analysis. (Not a Project under CEQA per Article 20, Section 15378) (3) Adopting Resolution No. 2024 -68, authorizing the City Manager to execute an agreement between the City of Marina and the County of Monterey for the collection of special taxes, fees, and assessments. (Not a Project under CEQA per Article 20, Section 15378)
(4) Adopting Resolution No. 2024-69, approving an agreement with Denise Duffy and Associates to prepare a maintenance plan for Hilltop Park within Phase 2 East of University Village. Pulled by Mayor Delgado h. ACCEPTANCE OF PUBLIC IMPROVEMENTS: None
i. MAPS: None
j. REPORTS: (RECEIVE AND FILE): None
k. FUNDING & BUDGET MATTERS: None
l. APPROVE ORDINANCES (WAIVE SECOND READING): None
m. APPROVE APPOINTMENTS: None
Staff noted that agenda item 10f(2) was being pulled from the agenda.

Mayor Pro tem Visscher needed to recused herself from agenda item 10g(4) due to conflict of interest.

Mayor Delgado requested to pull agenda items 10g(1) and 10g(4) Council Member McCarthy asked if agenda item 13e could be discussed first under Other Action, making it now 13a. The council agreed to rearrange the agenda.

DELGADO/MCCARTHY: TO APPROVE THE CONSENT AGENDA MINUS 10f(2), 10g(1) AND 10g(4). 5-0-0-0 Motion Passes

10g(1)
The council had questions regarding the fees to be charged, asked if staff could speak with contractor to lower fees.

MCADAMS/BIALA: TO APPROVE RESOLUTION NO. 2024 -, APPROVING AN

AGREEMENT BETWEEN THE CITY OF MARINA AND MONTEREY BAY MOVES TO PROVIDE GROUP EXERCISE CLASSES. 4-1(Delgado)-0-0 Motion Passes

10g(4)
Council discussed citywide park maintenance, fencing and pathways, erosion issues, dog park issues and bathroom access.
4 MINUTES for City Council Meeting of Tuesday, June 18, 2024 Page 5

Council discussed and agreed to do a field trip to the Hilltop Park as a Special Meeting on Monday, June 24, 2024, at 2:00 P.M. at the corner of 9th Street and Sandy Gulch Road.

BIALA/MCADAMS: TO APPROVE RESOLUTION NO. 2024 -69, APPROVING AN

AGREEMENT WITH DENISE DUFFY AND ASSOCIATES TO PREPARE A MAINTENANCE PLAN FOR HILLTOP PARK WITHIN PHASE 2 EAST OF UNIVERSITY VILLAGE. 4-0-0-0 Motion Passes

11. PUBLIC HEARINGS: In the Council’s discretion, the applicant/proponent of an item may be given up to ten (10) minutes to speak. All other persons may be given up to three (3) minutes to speak on the matter.

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 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 is requested by staff. The City Council may, at its discretion, take action on any items. Members of the public may be given up to three (3) minutes to speak.

Note: No additional major projects or programs should be undertaken without review of the impacts on existing priorities (Resolution No. 2006-79 – April 4, 2006). a. Adopting Resolution No. 2024 -70, approving the minor modifications to the adopted Objective Design Standards (ODS). Exempt from Environmental Review per Sec. 15378 of the CEQA guidelines. (15-Minutes)
Public Comments: None received.

Council Member McCarthy asked about window offsets.

MCCARTHY/MCADAMS: TO APPROV RESOLUTION NO. 2024 -70, APPROVING

THE MINOR MODIFICATIONS TO THE ADOPTED OBJECTIVE DESIGN STANDARDS (ODS). EXEMPT FROM ENVIRONMENTAL REVIEW PER SEC. 15378 OF THE CEQA GUIDELINES; AND DIRECT STAFF TO EXPLORE THE MAXIMUM

SILL HEIGHT OF THE WINDOWS ON THE FIRST FLOOR AS ALLOWED BY BUILDING CODE; AND DELETE REFERENCES TO CANVAS AND FABRIC AWNINGS. 4-1(Visscher)-0-0 Motion Passes

b. Adopting Resolution No. 2024 -71, approve final design of Sea Haven Park including relocating playground equipment originally purchased for Sea Haven Park to Glorya Jean Tate Park; and approve final design of Glorya Jean Tate Park WITH ORIGINAL OPTION ; and approving transferring the needed unexpended fund balance of approximately $1,813,136 from Glorya Jean Tate Park (Capital Project # QLP2119) to Sea Haven Community Park (Capital Project # QLP 2016) Public Comments:
• Grace Silva -Santella – Spoke about the differences of using asphalt and concrete for the pickleball courts. Urged council to support concrete for the courts. Supports the design of Glorya Jean Tate Park and transfer of monies.
• Elpedio – Supports the use of concrete for pickleball courts. Empowered council to do things right the first time around.
5 MINUTES for City Council Meeting of Tuesday, June 18, 2024 Page 6

• Gabe Gondia – Supports the use of concrete on the pickleball courts • Dave Capizie – Supports the use of concrete on the pickleball courts • Joanne Silva – Supports the use of concrete on the pickleball courts • Naomi Estolas – Supports the use of concrete on the pickleball courts

MCADAMS/DELGADO: TO ADOPT RESOLUTION NO. 2024 -71, APPROVE FINAL

DESIGN OF SEA HAVEN PARK INCLUDING RELOCATING PLAYGROUND

EQUIPMENT ORIGINALLY PURCHASED FOR SEA HAVEN PARK TO GLORYA JEAN TATE PARK TITLED ORIGINAL PLAN (PERMITTED) ($4.5MILLION (2023 PRICING); AND APPROVE FINAL DESIGN OF GLORYA JEAN TATE PARK;

PROVIDING STAFF WITH DIRECTION TO FIND A SAFER ALTERNATIVE FOR

THE PARKING ALONG CARDOZA AVE AND WORKING WITH THE DESIGNER TO RELOCATE THE DOG PARK FOR ADDITIONAL PARKING; AND APPROVING TRANSFERRING THE NEEDED UNEXPENDED FUND BALANCE OF UP TO $1.8 MILLION FROM GLORYA JEAN TATE PARK (CAPITAL PROJECT # QLP2119) TO SEA HAVEN COMMUNITY PARK (CAPITAL PROJECT # QLP 2016);; AND TO LOOK AT ADDING A PAVILLION/GAZEBO. 5-0-0-0 Motion Passes

c. Adopting Resolution No. 2024 -72, approving Sea Haven Community Park Playground design. (15-Minutes)
Public Comments: None received.

BIALA/MCADAMS: TO ADOPT RESOLUTION NO. 2024 -72, APPROVING OPTION #1 “PIRATES SHIP” AS THE SEA HAVE COMMUNITY PARK DESIGN . 5 -0-0-0 Motion Passes

d. Adopting Resolution No. 2024 -73, approving Windy Hill Park playground design. (15-Minutes)
Public Comments:
• Grace Silva-Santella – Provided history of the naming of Windy Hill Park. This is a popular park for the younger children, glad to be able to work with the developer on the restrooms. • Lisa Rike – Supports concept #1, has more options for younger demograph ic and stays with the windy hill theme.
• Mike Moeller – Supports concept #1, commented about restrooms.

BIALA/DELGADO: TO ADOPT RESOLUTION NO. 2024-73 CHOOSING CONCEPT #1

FOR WINDY HILL PARK PALYGROUND DESIGN WITH THE MODIFICATION TO

REMOVE SOME OF THE SLATS TO INCREASE VISIBILITY IN THE OWL

STRUCTURE AND GIVE STAFF DIRECTION ON THE CONCEPT OF SHARED

BATHROOM WITH MARINA STATION AND POSS IBLY BUILD A BATHROOM

SITE ON WINDY HILL PRIOR TO THE MARINA STATION
BUILDING/CONSTRUCTION OF THE PLAYGROUND. 5-0-0-0 Motion Passes 6 MINUTES for City Council Meeting of Tuesday, June 18, 2024 Page 7

e. Adopting Resolution No. 2024-74, approving an amendment to the Ground Lease Agreement between City of Marina and Joby Aero, Inc. (Joby) dated February 16, 2020, increasing the lease area from five -acres to approximately 13.75 acres of the developed south tarmac located at 3200 -C Imjin Road, and making other modifications to the lease including increasing the term from 30 years to 40 years. (15-Minutes)
Public Comments: None received.

Council Member McCarthy recused himself from this item due to conflict of interest.

BIALA/MCADAMS: TO ADOPT RESOLUTION NO. 2024-74, APPROVING AN

AMENDMENT TO THE GROUND LEASE AGREEMENT BETWEEN CITY OF MARINA AND JOBY AERO, INC. (JOBY) DATED FEBRUARY 16, 2020, INCREASING THE LEASE AREA FROM FIVE -ACRES TO APPROXIMATELY 13.75 ACRES OF THE DEVELOPED SOUTH TARMAC LOCATED AT 3200 -C IMJIN

ROAD, AND MAKING OTHER MODIFICATIONS TO THE LEASE INCLUDING INCREASING THE TERM FROM 30 YEARS TO 40 YEARS. 4-0-0-0 Motion Passes

f. Council update on future Police, Fire and Community Facilities and potential General Obligation Bond ballot measure. Continued from June 4, 2024 (15- Minutes)
g. Receive a brief informational update on the status of the Mobile Vending Ordinance adopted on December 5, 2023. No action is required at this time. (15- Minutes)

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

15. ADJOURNMENT: The meeting adjourned at 10:55 P.M.

Anita Sharp, Deputy City Clerk

ATTEST:

Bruce C. Delgado, Mayor

7 Agenda Item: 10b(2)
City Council Meeting of
July 2, 2024

MINUTES

Monday, June 24, 2024 2:00 P.M. OPEN SESSION

SPECIAL MEETING

CITY COUNCIL

THIS MEETING WILL BE HELD IN PERSON

Dunes Hilltop Park
Corner of 9th Street and Sandy Gulch Drive
Marina, California

PARTICIPATION
The agenda for this Special Meeting includes a n in -person site visit. During a site visit , the City Council may only discuss the item(s) on this Special Meeting site visit agenda. The agenda does not allow any formal votes or motions on any proposed project or other matters. The site visit is an informational meeting where the Council may ask questions from or hear statements from members of the public attending the visit. No comments made during the site visit by the Council are binding or required to be carried through to any public hearing where actions might be taken.

1. CALL TO ORDER

2. ROLL CALL & ESTABLISHMENT OF QUORUM: (City Council, Airport Commissioners, Marina Abrams B Non -Profit Corporation, Preston Park Sustainable Communities Nonprofit Corporation, Successor Agency of the Former Redevelopment Agency Members and Marina Groundwater Sustainability Agency) MEMBERS PRESENT: Jennifer McAdams, Brian McCarthy, Kathy Biala, Mayor Pro-Tem/Vice Chair Liesbeth Visscher, Mayor/Chair Bruce C. Delgado

3. OTHER ACTION:
a. Site visit of Dunes Hilltop Park Project Area, corner of 9 th Street and Sandy Gulch Drive, Marina, Ca 93933
The council toured the Dunes Hilltop Park project area. No official action was taken.

4. ADJOURNMENT: The meeting adjourned at 3:30 PM

Anita Sharp, Deputy City Clerk
ATTEST:

Bruce C. Delgado, Mayor

Agenda Item: 10c(1)
July 2, 2024

June 26, 2024 Item No. 10f(1)

Honorable Mayor and Members City Council Meeting
of the Marina City Council of July 2, 2024

CITY COUNCIL TO CONSIDER ADOPTING RESOLUTION NO. 20 24-,

CONFIRMING LEVY OF A SPECIAL TAX F OR THE CITY OF MARINA COMMUNITY FACILITIES DISTRICT NO. 2007 -2 (LOCKE PADDON) FOR FISCAL YEAR 20 24-2025 AS AUTHORIZED BY ORDINANCE NO. 2007-09; AND RESOLUTION NO. 20 24-, CERTIFYING CITY OF MARINA COMPLIANCE WITH STATE LAW (PROPOSITION 218) WITH RESPECT

TO LEVYING OF SPECIAL TAX S ON BEHALF OF THE CITY OF
MARINA COMMUNITY FACILITIES DISTRICT NO. 2007 -2 FOR FISCAL YEAR 2024-2025 AS AUTHORIZED BY ORDINANCE NO. 2007-09

RECOMMENDATION:

It is requested that the City Council:

1. Consider adopting Resolution No. 20 24-, confirming levy of a special tax for the City of Marina Community Facilities District No. 2007 -2 (Locke Paddon) for Fiscal Year 2024-2025 as authorized by Ordinance No. 2007-09, and;

2. Consider adopting Resolution No. 2024-, certifying City of Marina compliance with State law ( Proposition 218) with respect to levying of special taxes for the City of Marina Community Facilities District No. 2007 -2 for Fiscal Year 2024-2025 as authorized by Ordinance No. 2007-09

BACKGROUND:

Pursuant to a special election held on July 17, 2007, on August 7, 2007, the City Council unanimously passed Ordinance No. 2007 -09, forming the City of Marina Community Facilities District No. 2007-2 (commonly referred to as Locke -Paddon CFD, see “EXHIBIT B”). Ordinance 2007-09 also authorized an annual special tax levy for the purpose of landscape and park maintenance. The special tax was first levied for fiscal year 2008 -09, in the amount of $898.58 for each of the fifteen (15) assessed properties. Each subsequent year, Ordinance 2007 -09 requires the special tax to be increased by two percent (2.00%) from the previous approved Maximum Special Tax.

For fiscal years 2013/14, 2014/15 and 2015/16, the special tax was temporarily reduced to zero. The City Council Resolutions affirmed that for future calculations, the full, authorized, maximum rate would continue to increase per Ordinance 2007 -09. Accordingly, the special tax for each fiscal year since inception has been as follows (NOTE: Monterey County requires that rates be divisible by 2 for placement on the rolls, so calculations are rounded each year):

1 Fiscal Year Max. Per Parcel Tax Approved Levy Total Special Tax FY 08/09 $898.58 $ 898.58 $ 13,478.70 FY 09/10 $916.56 $ 916.56 $ 13,748.40 FY 10/11 $934.90 $ 934.90 $ 14,023.50 FY 11/12 $953.60 $ 953.60 $ 14,304.00 FY 12/13 $972.68 $ 972.68 $ 14,590.20 FY 13/14 $992.14 $ - $ - FY 14/15 $1,011.98 $ - $ - FY 15/16 $1,032.22 $ - $ - FY 16/17 $1,052.86 $ 420.00 $ 6,300.00 FY 17/18 $1,073.92 $ 475.00 $ 7,125.00 FY 18/19 $1,095.40 $ 450.00 $ 6,750.00 FY 19/20 $1,117.30 $ 488.00 $ 7,320.00 FY 20/21 $1,139.64 $ 785.00 $ 11,775.00 FY 21/22 $1,162.44 $ 820.00 $ 12,300.00 FY 22/23 $1,185.68 $ 1,100.00 $ 16,500.00 FY 23/24 $1,209.40 $ 1,100.00 $ 16,500.00 FY 24/25 $1,233.58 $ 1,100.00 $ 16,500.00

ANALYSIS:

Each year's special tax is collected by the Monterey County Tax Collector, and then distributed to the City. When received by the City, special taxes are credited in the accounting system to Fund 251 - CFD No. 2007 -2 Locke Paddon. Likewise, expenditures and costs incurred on behalf of the District are paid out of Fund 251 expenditure. It is estimated that by June 30, 2024, the unexpended fund balance in Fund 251 (cumulative tax re venue in excess of expenditures since inception) is projected to be approximately $5,839. Expected landscaping, utilities , extraordinary maintenance, and City service expenditures for this coming fiscal year ( 2024-25) will be approximately $16,614 (“EXHIBIT C ”). Planned extraordinary maintenance will include a pet waste station and plant replacement.

Due to the age of the site improvements at the District, a fund balance of $5,725 will be maintained for replacement costs of site improvements as they reach the end of their life expectancy (e.g. street light fixtures, irrigation system) and for tree removal/replacement as needed.

Section 2 of Ordinance 2007 -09 requires the CFD Administrator (the City Manager) “...to determine each year, without further action of this Council, the Special Tax...and , without further action of this Council, to provide all necessary and appropriate information to the Monterey County Auditor...necessary to effect the correct and timely billing and collection of the Special Tax....” Upon evaluation of the anticipated expenditures of the District for the upcoming Fiscal Year 24/25, it is the opinion of the CFD Administrator to assess a special tax of $1,100.00 per parcel to maintain an adequate fund balance for any potential unforeseen extraordinary maintenance projects.

Monterey County will not impose or collect the special tax on the District's behalf unless the City submits, in a form provided by the County, a certification of compliance with State Law (Proposition 218) that includes a hold harmless and indemnification provision for administrative expenses of the County associated with collection of the City's taxes, assessments, fees or charges, other than the Constitutionally authorized 1% ad valorem tax.

2 Attached is a resolution which, if adopted by the Council will satisfy the County's certification, hold-harmless and indemnification requirements with respect to the City of Marina Community Facilities District No. 2007-2 Special Tax for the 2024-25 fiscal year.

FISCAL IMPACT:

Special assessments finance the CFD's approved landscape maintenance services. Total to be credited to the district is as follows:

Fund 251 Community Facilities District No. 2007-2 $16,500.00 CONCLUSION:

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

Respectfully submitted,
________________________________
Edrie Delos Santos, P.E.

Public Works Department
City of Marina
REVIEWED/CONCUR:
________________________________
Tori Hannah
Finance Director
City of Marina
____________________________
Nourdin Khayata
Interim Public Works Director/City Engineer
City of Marina
________________________________
Layne P. Long
City Manager
City of Marina
3 RESOLUTION NO. 2024-

A RESOLUTION OF THE CITY OF MARINA CONFIRMING

LEVY OF A SPECIAL TAX FOR THE CITY OF MARINA COMMUNITY FACILITIES DISTRICT NO. 2007-2 (LOCKE PADDON) FOR FISCAL YEAR 2024-2025 AS AUTHORIZED BY ORDINANCE NO. 2007-09

WHEREAS, Ordinance 2007-09 authorized the levy of a special tax for the benefit of the City of Marina Community Facilities District 2007 -2 starting in Fiscal Year 2008 -2009, and increasing each year by two percent (2%); and

WHEREAS the special tax has been levied each fiscal year as authorized, but was temporarily reduced to zero for Fiscal Years 2013/14, 2014/15 and 2015/16; and

WHEREAS the Administrator has calculated the maximum Fiscal Year 2024-2025 special tax to be $1,233.58, and;

WHEREAS, the CFD administrator having further considered the special tax requirements in accordance with Exhibit A to Ordinance 2007 -09, by which Community Facilities District 2007 -2 was established and continues, has determined that a special tax for fiscal year 2024-2025 be assessed at $1,100.00 per parcel.

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

1. The City does hereby confirm the diagram and assessment as described in the Engineer's Report on file with the City Clerk.

2. The City does hereby order the levy and collection of said assessment, $1,100.00 per parcel for FY 2024-2025 assessment for the Locke Paddon Community Facilities District No. 2007-2.

3. It is the intention of the City of Marina that any monetary advance mad e by it during any fiscal year to cover a deficit in the improvement fund of Community Facilities District No. 2007 -2 shall be repaid from the next annual assessments levied and collected within Community Facilities District No. 2007-2.

4. The City Clerk is hereby authorized and directed to file a certified copy of said diagram and assessment with the Monterey County Auditor prior to August 1, 2024.

PASSED AND ADOPTED by the City Council of the City of Marina at a regular meeting duly held on the 2nd day of July 2024, 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
4 RESOLUTION NO. 2024-

A RESOLUTION OF THE CITY OF MARINA CERTIFYING
COMPLIANCE WITH STATE LAW (PROPOSITOIN 218) WITH RESPECT TO

LEVYING OF SPECIAL TAXES ON BEHALF OF CITY OF MARINA COMMUNITY FACILITIES DISTRICT NO. 2007-2 FOR FISCAL YEAR 2024-2025 AS AUTHORIZED BY ORDINANCE NO. 2007-09

WHEREAS, the City of Marina “Public Agency” requests that the Monterey County Auditor - Controller enter those general or special taxes, assessments, or property -related Fees or charges identified in Exhibit “A” on the tax roll for collection and distribution by the Monterey County Treasurer-Tax Collector commencing with the property tax bills for fiscal year 2024-2025.

NOW, THEREFORE, BE IT RESOLVED as follows:

1. The Public Agency hereby certifies that it has, without limitation, complied with all legal procedures and requirements necessary for the levying and imposition of the general or special taxes, assessments, or property -related fees or charges identified in Exhibit “A”, regardless of whether those procedures and requirements are set forth in the Constitution of the State of California, in State statues, or in the applicable law of the State of California.

2. The Public Agency further certifies that, except for the sole negligence or misconduct of the County of Monterey, its officers, employees, and agents, with regards to the handling of the Cd or electronic file identified as Exhibit “A”, the Public Agency shall be solely liable and responsible for defending, at its sole expense, cost, and risk, each and every action, suit, or other proceeding brought against the County of Monterey, its officers, employees, and agents for every claim, demand, or challenge to the levying or imposition of the general or special taxes, assessments, or property –related fees or charges identified in Exhibit “A” and that it shall pay or satisfy any judgment rendered against the County of Monterey, its officers, employees, and agents on every such action, suit, or other proceeding, including all claims for refunds and interest thereon, legal fees and court costs, and administrative expenses of the County of Monterey to correct the tax rolls.

PASSED AND ADOPTED by the City of Marina City Council at a regular meeting duly held on the 2nd day of July 2024, by the following vote:

AYES: COUNCIL MEMBERS:

NOES: COUNCIL MEMBERS:

ABSTAIN: COUNCIL MEMBERS:

ABSENT: COUNCIL MEMBERS:

_________________________
Bruce C. Delgado, Mayor
ATTEST:

_________________________________
Anita Sharp, Deputy City Clerk
5 EXHIBIT “A”

TO

RESOLUTION OF THE CITY OF MARINA, COUNTY

OF MONTEREY, CALIFORNIA, CERTIFYING COMPLIANCE WITH STATE LAW

WITH RESPECT TO THE LEVYING OF SPECIAL TAXES FOR
FISCAL YEAR 2024-2025

PER-PARCEL SPECIAL TAX:

DIAGRAM & ASSESSOR'S SPECIAL TAX
LOT NO. PARCEL NUMBER ASSESSMENT

1 033-135-001-000 $ 1,100.00
2 033-135-002-000 $ 1,100.00
3 033-135-003-000 $ 1,100.00
4 033-135-004-000 $ 1,100.00
5 033-135-005-000 $ 1,100.00
6 033-135-006-000 $ 1,100.00
7 033-135-007-000 $ 1,100.00
8 033-135-008-000 $ 1,100.00
9 033-135-009-000 $ 1,100.00
10 033-135-010-000 $ 1,100.00
11 033-135-011-000 $ 1,100.00
12 033-135-012-000 $ 1,100.00
13 033-135-013-000 $ 1,100.00
14 033-135-014-000 $ 1,100.00
15 033-135-015-000 $ 1,100.00

6 Paddon Pl
Reservation Rd
Del Monte Blvd
Caroline Ln
Elena Pl
Elizabeth Ln
Marina Dr
ROW
ROW

PARCEL B
ROW
Railroad Tracks
Locke Paddon Point Landscape Maintenace District
Area T o Maintain
Parcels
Roads
Railroad Tracks
0 125 250 375 50062.5
Feet

EXHIBIT B

CFD DIAGRAM
7 Estimates Estimates Estimates
Summary FY 2023-2024 FY 2024-2025 FY 2025-2026
Beginning Cash Balance, July 1st 7,691$ 5 ,839$ 5,725$ (a)Total Special Tax Revenue (15 Parcels) 16, 500$ 16,500$ 16,500$ Expenditures
Contractor Services
(b)Landscape Maintenance Contract 2,7 39$ 3,096$ 3,189$ Utilities 1,100$ 1,133$ 1,167$
Large Tree Trimming -$ -$ -$
Extraordinary Maintenance 5,779$ 3,750$ -$
Administrative Services
Supervision -$ -$ -$
Cost Allocation Charges 5,235$ 5,235$ 5,235$
Administration (Incl. Engineer's Report) 3,500$ 3,400$ 3,400$ Total Expenditures 18,353$ 16,614$ 12,991$
(c)Net Change in Fund Balance (1, 853)$ (114)$ 3,509$ (d)Ending Fund Balance, June 30th 5,839$ 5 ,725$ 9,234$

LOCKE-PADDON COMMUNITY FACILITIES DISTRICT

EXHIBIT C
(d) End Fund Balance equals the Net Change in Fund Balance plus the Beginning Cash Balance of that Fiscal Year. (c) Net Change in Fund Balance equals the Total Expenditures subtracted from Total Special Tax Revenue for that Fiscal Year. (b) Maintenance Costs are shown as increasing per fiscal year by an estimated Consumer Cost Index (CPI) of 3% as allowed by the Contract Specifications. (a) Maximum Assessment per Rate of Apportionment is $1,233.58 per parcel for FY 24/25. Actual Per Parcel Assessment for FY 24/25 is $1,100.00

BUDGET SUMMARY
8 June 26, 2024 Item No. 10f(2)

Honorable Mayor and Members City Council Meeting
of the Marina City Council of July 2, 2024

CITY COUNCIL TO CONSIDER ADOPTING RESOLUTION NO. 20 24-,

CONFIRMING LEVY OF THE SPECIAL TAX F OR THE CITY OF
MARINA COMMUNITY FACILITIES DISTRICT NO. 2015-1 (THE
DUNES) FOR FISCAL YEAR 20 24-25 AS AUTHORIZED BY
ORDINANCE NO. 2015 -03; AND RESOLUTION NO. 20 24-,

CERTIFYING CITY OF MARINA COMPLIANCE WITH STATE LAW
(PROPOSITION 218) WITH RESPECT TO A SPECIAL TAX FOR THE CITY OF MARINA COMMUNITY FACILITIES DISTRICT NO. 2015-1 AS AUTHORIZED BY ORDINANCE NO. 2015-03 FOR FISCAL YEAR
2024-25

RECOMMENDATION:

It is requested that the City Council:

1. Consider adopting Resolution No. 20 24-, confirming levy of the special tax for the City of Marina Community Facilities District No. 2015-1 (The Dunes) for Fiscal Year 2024- 25 as authorized by Ordinance No. 2015-03, and;

2. Resolution No. 20 24-, certifying City of Marina compliance with State law ( Proposition 218) with respect to a special tax for the City of Marina Community Facilities District No. 2015-1 as authorized by Ordinance No. 2015-03 for Fiscal Year 2024-25

BACKGROUND:

Pursuant to a special election held on June 2, 2015 , on June 16, 2015 , the City Council unanimously passed Ordinance No. 2015-03, forming the City of Marina Community Facilities District No. 20 15-1 (commonly referred to as The Dunes CFD). Ordinance 2015-03 also authorized an annual special tax levy for the purpose of administration and services of District maintenance of streets, sidewalks, curb & gutters, street lighting and storm drains . The special tax was first levied for fiscal year 2015-16, in the amount of $ 437.22 for each of the assessed residential units and $5,187 per acre of undeveloped property. The assessment was calculated for the ongoing phased future maintenance of the District improvements. Each subsequent year, Ordinance 2015-03 requires the special tax to be increased by the lesser of 4% or the Construction Cost Index as published in the Engineering News Record (ENR) from the previous approved Maximum Special Tax . For Fiscal Year 24/25, the Construction Cost Index increased by 0.001%. The Rates and Apportionment for this District therefore applies a maximum annual rate increase of 0.001%.

On June 21, 2016, the City Council adopted Resolution 2016 -96, accepting annexation of property into the City of Marina Community Facilities District No. 2015 -1(The Dunes). The annexation area incorporates the Dunes Residential Subdivision Phase 1C Final Map 2.

On April 4, 2017, the City Council adopted Resolution 2017 -35, accepting annexation of property into the City of Marina Community Facilities District No. 2015 -1(The Dunes). The annexation area incorporates the Dunes Residential Subdivision Phase 1C Final Map 3.

1 On February 15, 2022 , the City Council adopted Resolution 2022-21, accepting annexation of property into the City of Marina Community Facilities District No. 2015 -1(The Dunes). The annexation area incorporates the Dunes Subdivision Phase 2 East/Residential.

Accordingly, the special tax for each fiscal year since inception has been as follows (NOTE:

Monterey County requires that rates be divisible by 2 for placement on the rolls, so calculations are rounded each year):

Fiscal
Year Tax Per Parcel Tax Per Acre
Total Special Tax
(to be) Collected
End of FYAudit
Balance
FY 15/16 $437.22 $5,187.00 $54,228.30
FY 16/17 $452.66 $5,369.89 $101,268.60
FY 17/18 $459.46 $5,450.69 $162,605.34
FY 18/19 $470.92 $5,586.73 $160,509.62
FY 19/20 $484.24 $5,744.70 $160,767.68
FY 20/21 $501.52 $5,974.48 $166,504.64
FY 21/22 $520.50 $6,174.70 $172,806.00 $948,045.00
FY 22/23 $541.32 $6,421.69 $303,025.22
FY 23/24 $541.70 $6,426.16 $297,944.08
FY 24/25 $541.70 $6,426.31 $298,476.70

ANALYSIS:

Each year's special tax is collected by the Monterey County Tax Collector, and then disbursed to the City. When received by the City, special taxes are credited in the accounting system to Fund 252 - CFD Dunes No. 2015-1. Likewise, expenditures and costs incurred on behalf of the District are posted to Fund 252 expenditure accounts.

As of June 30, 20 23, the fund balance in Fund 252 (cumulative tax re venue in excess of expenditures since inception) is projected to be approximately $1,042,285. Due to the age of the District improvements, scheduled maintenance service expenditures are expected in FY 2 3/24 into 24/25. Anticipated maintenance costs are approximately $ 505,852, including a schedule d slurry seal of various streets along with video inspections of the underground stormwater system as shown on EXHIBIT C. Improvements are scheduled per the maintenance plan attached as EXHIBIT D to cover ongoing maintenance of streets, sidewalks, curbs and gutters, and storm drains. The maintenance funding needs formed the basis for establishing the district and setting the initial assessment.

Ordinance 2015-03 authorizes the finance director “...to determine the specific special tax to be levied for the next ensuing fiscal year for each parcel of real property within the CFD (including any parcel or parcels in the future annexation area that annex into the CFD), in the manner and as provided in the resolution of formation.”

However, Monterey County will not impose or collect the special tax on the District's behalf unless the City submits, in a form provided by the County, a certification of compliance with State Law (Proposition 218) that includes a hold harmless and indemnification provision for administrative expenses of the County associated with collection of the City's taxes, assessments, fees or charges, other than the Constitutionally authorized 1% ad valorem tax.

2 Attached is a resolution which, if adopted by the Council will satisfy the County's certification, hold-harmless and indemnification requirements with respect to the City of Marina Community Facilities District No. 2015-1 Special Tax for the 2024-25 fiscal year.

FISCAL IMPACT:

Special assessments finance the CFD's approved maintenance services. Total to be credited to the district is as follows:

Fund 252 Community Facilities District No. 2015-1 $298,476.70

CONCLUSION:

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

Respectfully submitted,

________________________________
Edrie Delos Santos, P.E.

Engineering Division
City of Marina

REVIEWED/CONCUR:

________________________________
Tori Hannah
Finance Director
City of Marina

____________________________
Nourdin Khayata, P.E.

Interim Public Works Director/City Engineer
City of Marina

________________________________
Layne P. Long
City Manager
City of Marina
3 RESOLUTION NO. 2024-

A RESOLUTION OF THE CITY OF MARINA CONFIRMING

LEVY OF A SPECIAL TAX FOR THE CITY OF MARINA COMMUNITY FACILITIES DISTRICT NO. 2015-1 AS AUTHORIZED BY ORDINANCE NO. 2015-03 FOR FISCAL YEAR 2024-25

WHEREAS, Ordinance 2015-03 authorized the levy of a special tax for the benefit of The City of Marina Community Facilities District 2015-1 starting in Fiscal Year 2015-16 and increasing by the lesser of 4% or the Construction Cost Index as published in the Engineering News Record (ENR) from the previous approved Maximum Special Tax. For Fiscal Year 24/25, the Construction Cost Index increased by 0.001%. The Rates and Apportionment for this District therefore applies an annual rate increase of 0.001%, and;

WHEREAS the Administrator has calculated the maximum Fiscal Year 2024/25 special tax to be $541.70 per parcel and $6,426.31 per Acre of undeveloped property, and;

WHEREAS, the CFD administrator having further considered the special tax requirements in accordance with Exhibit A to Ordinance 2015-03, by which Community Facilities District 2015-1 was established and continues, has determined that a special tax for fiscal year 2024-25 be assessed at $541.70 per parcel and $6,426.31 per Acre of undeveloped property.

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

1. The City does hereby confirm the diagram and assessment as described in the Engineer's Report on file with the City Clerk.

2. The City does hereby order the levy and collection of said assessment $541.70 per parcel and $ 6,426.31 per Acre of undeveloped property for FY 2024/25 assessment for The Dunes CFD No. 2015-1.

3. It is the intention of the City of Marina that any monetary advance mad e by it during any fiscal year to cover a deficit in the improvement fund of Community Facilities District No. 2015-1 shall be repaid from the next annual assessments levied and collected within Community Facilities District No. 2015-1

4. The City Clerk is hereby authorized and directed to file a certified copy of said diagram and assessment with the Monterey County Auditor prior to August 1, 2024.

PASSED AND ADOPTED by the City Council of the City of Marina at a regular meeting duly held on the 2nd day of July 2024, 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
4 RESOLUTION NO. 2024-

A RESOLUTION OF THE CITY OF MARINA CERTIFYING
COMPLIANCE WITH STATE LAW (PROPOSITION 218) WITH RESPECT TO

LEVYING OF SPECIAL TAXES ON BEHALF OF CITY OF MARINA COMMUNITY FACILITIES DISTRICT NO. 2015-1 FOR FISCAL YEAR 2024-2025

WHEREAS, the City of Marina “Public Agency” requests that the Monterey County Auditor - Controller enter those general or special taxes, assessments, or property -related Fees or charges identified in Exhibit “A” on the tax roll for collection and distribution by the Monterey County Treasurer-Tax Collector commencing with the property tax bills for fiscal year 2024-25

NOW, THEREFORE, BE IT RESOLVED as follows:

1. The Public Agency hereby certifies that it has, without limitation, complied with all legal procedures and requirements necessary for the levying and imposition of the general or special taxes, assessments, or property -related fees or charges identified in Exhibit “A”, regardless of whether those procedures and requirements are set forth in the Constitution of the State of California, in State statues, or in the applicable law of the State of California.

2. The Public Agency further certifies that, except for the sole negligence or misconduct of the County of Monterey, its officers, employees, and agents, with regards to the handling of the Cd or electronic file identified as Exhibit “A”, the Public Agency shall be solely liable and responsible for defending, at its sole expense, cost, and risk, each and every action, suit, or other proceeding brought against the County of Monterey, its officers, employees, and agents for every claim, demand, or challenge to the levying or imposition of the general or special taxes, assessments, or property –related fees or charges identified in Exhibit “A” and that it shall pay or satisfy any judgment rendered against the County of Monterey, its officers, employees, and agents on every such action, suit, or other proceeding, including all claims for refunds and interest thereon, legal fees and court costs, and administrative expenses of the County of Monterey to correct the tax rolls.

PASSED AND ADOPTED by the City of Marina City Council at a regular meeting duly held on the 2nd day of July 2024, by the following vote:

AYES, COUNCIL MEMBERS:

NOES, COUNCIL MEMBERS:

ABSTAIN, COUNCIL MEMBERS:

ABSENT, COUNCIL MEMBERS:

_________________________
Bruce C. Delgado, Mayor
ATTEST:

_________________________________
Anita Sharp, Deputy City Clerk

5 EXHIBIT A

ATTACHMENT TO RESOLUTION NO. 2024-____ OF THE CITY OF MARINA, COUNTY

OF MONTEREY, CALIFORNIA, CERTIFYING COMPLIANCE WITH STATE LAW WITH

RESPECT TO THE LEVYING OF SPECIAL TAX

FISCAL YEAR 2024-25

SPECIAL TAXES:

City of Marina CFD No. 2015-1 (The Dunes)
• Developed Property
o Residential Rate (Per-Unit Rate) $541.70
o Non-Residential Rate (Per-Acre Rate) $6,426.31
• Undeveloped Property (Per-Acre Rate) $6,426.31

Special Tax Levy Summary
Developed Property
Residential
Non-Residential

551 Units

0.00 Acres

$298,476.70
$0.00
Undeveloped Property 0.00 Acres $0.00
Total $298,476.70

6 EXHIBIT B

TO STAFF REPORT
Estimates Estimates Estimates
Summary FY 2023-2024 FY 2024-2025 FY 2025-2026*
Beginning Cash Balance, July 1st 1,090,081$ 1 ,042,285$ 834,910$ (a)Total Special Tax Revenue 29 7,944$ 298,477$ 298,689$ (b) Expenditures
Maintenance Services
Facilities Maintenance 21,977$ 21,992$ 22,008$ Maintenance Cycle Deposit 136,046$ 136,142$ 136,239$ Construction Cost (Slurry Seal) 180,000$ 340,000$ 200,000$ Administrative Services
Financial Administration 4,948$ 4,948$ 4,948$ Cost Allocation Charges 2,770$ 2,770$ 2,770$ (c) Total Services Costs 345,740$ 505,852$ 365,965$ Ending Fund Balance, June 30 th 1,042,285$ 8 34,910$ 767,634$ * Revenue and Expenditures for Fiscal Year 2025-26 are only estimates and subject to change.

Fiscal Year Budget Scenario
(b) Expenditures for FY 23/24 are estimated with City acceptance of CFD improvements, including a slurry seal for various streets. (a) Maximum Assessment per Rate of Apportionment is $541.70 per parcel & $6,426.31 per undeveloped acre for FY 24/25 (ENR Construction Cost Index increase of 0.001%).
(c) Total Services Costs include Facilities Maintenance and Administration expenditures. Deposits are held for schedule maintenance projects.

The Dunes Community Facilities District (CFD 2015-1)
7 PUBLIC WORKS DEPARTMENT

CITY OF MARINA
211 HILLCREST AVENUE
MARINA, CALIFORNIA 93933
PH: (831) 884-1212
FAX: (831) 384-0425
SCALE: NONE
Exhibit C
07/12/23
The Dunes 2015-01
Community Facilities
District
Maintenance Exhibit
Project Area

VICINITY MAP
LEGEND:

FY 23/24
- Resurfacing/Stormwater Inspection
FY 24/25
- Resurfacing/Stormwater Inspection
-24/25
-25/26
8 Exhibit D
Dunes Community Facilities District 2015-01
Maintenance Summary
Pavement Maintenance Cycle
Description Cycle Period
Slurry Seal Year 7, Year 14
Overlay Year 21
Street Sweeping Semi-Monthly
Sidewalk/Curb & Gutter Maintenance Cycle
Description Cycle Period
Replacement 35 Year Life
Inspection/Repair Annually
Streetlights Maintenance Cycle
Description Cycle Period
Replacement 25 Year Life
Inspection/Repairs Annually
Storm Drain/Infiltration System Maintenance Cycle
Description Cycle Period
Replacement 50 Year Life
Vacuum/Deep Clean Every 5 years
Inspection/Repairs Annually
9 June 20, 2024 Item No. 10g(1)

Honorable Mayor and Members City Council Meeting
of the Marina City Council of July 2,2024

CITY COUCIL TO CONSIDER ADOPTING RESOLUTION NO. 2024 -,

APPROVING LEASE BETWEEN CITY OF MARINA, AND BAY AREA

ENVIRONMENTAL RESEARCH INSTITUTE FOR A PORTION OF
PROPERTY LOCATED AT 3262 IMJIN ROAD (BUILDING 515) FOR 6

WEEKS AT MARINA MUNICIPAL AIRPORT AND AUTHORIZING THE

CITY MANAGER TO EXECUTE THE AGREEMENT ON BEHALF OF

THE CITY

RECOMMENDATION:

It is recommended that the City Council:

1. Consider adopting Resolution No. 2024-, and;

2. Authorize the City Manager to execute the agreement on behalf of the City.

BACKGROUND:

PACE-PAX (Plankton, Aerosol, Cloud, ocean Ecosystem -Postlaunch Airborne Experiment) is a NASA Airborne Science Program mission specializing in validating satellite data. PACE is a state-of-the-art weather/climate instrument that will observe ocean and atm ospheric exchanges; a PACE satellite of this kind was launched earlier this year from Vandenburg Air Force Base. There will be several sites in California, with mobile assets collecting data to validate the PACE satellite feed.

Bay Area Environmental Research Institute wishes to lease a “catwalk” on the property located at 3262 Imjin Road (Building 515) and run an omni -directional inlet and use of the top floor of the communications tower at Marina Municipal Airport (“EXHIBIT A”).

ANALYSIS:

At the Marina Municipal Airport, the CIRPAS Twin Otter, a research aircraft operated out of the Naval Postgraduate School in Monterey, will assist with a suite of onboard instruments. Additional ground instruments will be operating from the Airport Tower. This includes the LARGE instrument stationed on the top floor of the Airport Tower with an auxiliary extension transmitting to the rooftop for passive aerosol measurements.

If the lease is approved, PACE operations at the Marina Municipal Airport will commence on August 18, 2024, and run through September 28, 2024.

BAERI wishes to lease a “catwalk” on the property located at 3262 Imjin Road (Building 515) and run an omni -directional inlet and use of the top floor of the communications tower at Marina Municipal Airport (EXHIBIT A).

BAERI’s proposed use at Building 515 is an appropriate usage on this portion of the Airport.

BAERI has been in negotiation with Marina Municipal Airport since December 2023.

1 FISCAL IMPACT:

At the commencement of the lease, BAERI will pay the city a one-time fee of $3,000.00. Prior to construction, a final environmental survey will be conducted at the building 515 site. Under this lease agreement no jobs will produced at the Airport.

Should the City Council approve this lease, it will result in $3,000 annual revenue for the City’s Airport Enterprise Fund.

CONCLUSION:

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

Respectfully submitted,

____________________________
Melissa Orduno
Airport Administrative Assistant
City of Marina

REVIEWED/CONCUR:

_____________________________
Layne Long
City Manager
City of Marina

2 RESOLUTION NO. 2024-

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF MARINA

APPROVING LEASE BETWEEN CITY OF MARINA, AND BAY AREA

ENVIRONMENTAL RESEARCH INSTITUTE FOR A PORTION OF
PROPERTY LOCATED AT 3262 IMJIN ROAD (BUILDING 515) FOR 6

WEEKS AT MARINA MUNICIPAL AIRPORT AND AUTHORIZING THE

CITY MANAGER TO EXECUTE THE AGREEMENT ON BEHALF OF THE
CITY

WHERAS, Bay Area environmental Research Institute (BAERI) has been in negotiations with Marina Municipal Airport since December 2023.

WHERAS, BAERI wishes to lease a “catwalk” on the property located at 3262 Imjin Road (Building 515) and run an omni -directional inlet and use of the top floor of the communications tower at Marina Municipal Airport for six weeks, and;

WHERAS, the lease with BAERI has been received by the City and is under review, (attached as Exhibit “A”) by the City Attorney as to form prior to execution and signature by the City, and;

WHERAS, a t the commencement of the lease, BAERI will pay the City a one -time fee of $3,000.00. Prior to construction, a final environmental survey will be conducted at the building 515 site. Under this lease agreement no jobs will produced at the Airport.

NOW THERFORE, BE IT RESOLVED that the City Council of the City of Marina does hereby:

1. Authorizing a lease between the City of Marina, and Bay Area Environmental Research Institute for a portion of the property located at 3262 Imjin Road (Building 515) six weeks at the Marina Municipal Airport, and;

2. Authorizing the City Manager to execute the agreement on behalf of the City.

PASSED AND ADOPTED by the City Council of the City of Marina at a regular meeting duly held on the 2nd day of July 2024, 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

3 LEASE
Between THE CITY OF MARINA
and

BAY AREA ENVIRONMENTAL

RESEARCH INSTITUTE (BAERI)

EXHIBIT A
4 i

TABLE OF CONTENTS
Page
RECITALS ................................................................................................................................. 1 ARTICLE 1 Premises and Improvements .................................................................................. 1

1.1 Lease of Premises ................................................................................................ 1 ARTICLE 2 Term 2

2.1 Initial Term .......................................................................................................... 2

2.2 Option to Extend .................................................................................................. 2

2.3 Commencement Date ........................................................................................... 2

2.4 Relocation of Communication Facility ................................................................ 2 ARTICLE 3 Rental..................................................................................................................... 3

3.1 Base Rent ............................................................................................................. 3

3.2 Annual Increase ................................................................................................... 3

3.3 Transactional Costs .............................................................................................. 3

3.4 Late Charge .......................................................................................................... 3

3.5 Additional Consideration ..................................................................................... 3 ARTICLE 4 Use ......................................................................................................................... 4

4.1 Permitted Uses ..................................................................................................... 4

4.2 Access .................................................................................................................. 4

4.3 Prohibited Uses .................................................................................................... 5

4.4 Approval by the City and Other Agencies ........................................................... 5

4.5 Alterations ............................................................................................................ 6

4.6 Compliance with Laws ........................................................................................ 6

4.7 Condition, Use of Premises ................................................................................. 6

4.8 [Intentionally Omitted] ........................................................................................ 6

4.9 Hazardous Materials ............................................................................................ 6

4.10 Covenant of Non-Interference ........................................................................... 9

4.11 Co-location ........................................................................................................ 9

4.12 Electromagnetic Emissions .............................................................................. 10 ARTICLE 5 Maintenance, Repairs and Alterations ................................................................. 10

5.1 General ............................................................................................................... 10

5.2 Surrender............................................................................................................ 10

5.3 City’s Rights to Enter ........................................................................................ 10

5.4 City Repair Obligations ..................................................................................... 11

5.5 Security Measures .............................................................................................. 11

5.6 Improvements .................................................................................................... 11

5.7 City Access ........................................................................................................ 12

5.8 Lessee Access .................................................................................................... 13 ARTICLE 6 Indemnity and Insurance ..................................................................................... 13

6.1 Indemnity ........................................................................................................... 13

6.2 Indemnity Cont’d ............................................................................................... 13

6.3 Waiver of Claims ............................................................................................... 13

6.4 Insurance ............................................................................................................ 14 ARTICLE 7 Damage, Destruction and Termination ................................................................ 14

7.1 Casualty ............................................................................................................. 14 5 ii

7.2 Force Majeure .................................................................................................... 14

7.3 Waiver ............................................................................................................... 14 ARTICLE 8 Taxes .................................................................................................................... 14

8.1 Personal Property ............................................................................................... 14

8.2 Real Property ..................................................................................................... 14

8.3 Definition ........................................................................................................... 15 ARTICLE 9 Utilities ................................................................................................................ 15 ARTICLE 10 Signs .................................................................................................................. 16 ARTICLE 11 Assignment and Subletting ................................................................................ 16

11.1 City’s Consent Required .................................................................................. 16

11.2 Net Worth Requirements ................................................................................. 16

11.3 Release of Lessee ............................................................................................. 16

11.4 Right of First Refusal Rental Stream Offer ..................................................... 16 ARTICLE 12 Defaults; Remedies ............................................................................................ 17

12.1 Lessee Defaults ................................................................................................ 17

12.2 Remedies ......................................................................................................... 17

12.3 No Relief from Forfeiture After Default .......................................................... 18 ARTICLE 13 Termination of Lease ........................................................................................ 18

13.1 Termination by Lessee ..................................................................................... 18

13.2 Termination by City .......................................................................................... 19

13.3 Condemnation of Leased Premises .................................................................. 19 ARTICLE 14 Transfer of City Property................................................................................... 19 ARTICLE 15 Interest on Past-Due Obligations ....................................................................... 19 ARTICLE 16 Holding Over ..................................................................................................... 20 ARTICLE 17 City’s Access ..................................................................................................... 20 ARTICLE 18 Quiet Possession ................................................................................................ 20 ARTICLE 19 Easements .......................................................................................................... 20 ARTICLE 20 General Provisions ............................................................................................. 20

20.1 Severability ...................................................................................................... 20

20.2 Time of Essence ............................................................................................... 20

20.3 Additional Rent ................................................................................................ 20

20.4 Entire Agreement, Modification ...................................................................... 21

20.5 No Warranty .................................................................................................... 21

20.6 Notices ............................................................................................................. 21

20.7 Waivers ............................................................................................................ 22

20.8 Cumulative Remedies ...................................................................................... 22

20.9 Choice of Law.................................................................................................. 22

20.10 Condition to Effectiveness of Lease .............................................................. 22

20.11 Attorneys’ Fees .............................................................................................. 22

20.12 Brokers ........................................................................................................... 22

20.13 Authority ........................................................................................................ 22

20.14 Non-Liability of Officials and Employees of the City and Limitation of Liability ..................................................................................................... 22

20.15 Non-Discrimination ....................................................................................... 23

20.16 No Agency ..................................................................................................... 23

20.17 Conflict of Interest ......................................................................................... 23 6 iii

20.18 Memorandum of Lease .................................................................................. 23

20.19 Estoppel Certificate........................................................................................ 23

20.20 Warranties ...................................................................................................... 23

20.21 Waiver of City Liens...................................................................................... 24 7 1
LEASE
This Lease ("Lease") is made and entered into as of ___________________, 2024, between the City of Marina, a municipal corporation ("City" or "Lessor"), and The National Aeronautics and Space Administration, an agency of the federal government ("Lessee").

RECITALS
The following recitals are a substantive portion of this Lease:

A. City is the owner of certain real property commonly known as the Marina Municipal Airport, together with all rights and privileges arising in connection therewith, located at with an address of 3262 Imjin Rd., in the City of Marina, County of Monterey, Sta te of California [APN: 031-112-008-000] ("City Property"), as more particularly described in Exhibit "A" attached and incorporated by this reference.

B. Lessee is a government agency of the federal government.

C. Lessee requests the use the Premises (as defined in Section 1.1 below) for the construction, installation and operation of certain of Lessee's communications equipment necessary or advisable for the operation of its antennas and associated communications fixtures and equipment to be installed at 3262 Imjin Rd (building 515) on the catwalk .

D. City is willing to permit Lessee to lease the Premises in accordance with the terms, conditions and covenants of this Lease.

NOW THEREFORE, THE PARTIES AGREE AS FOLLOWS:

ARTICLE 1
Premises and Improvements

1.1 Lease of Premises. City hereby leases to Lessee and Lessee leases from City for the Term (as defined in Section 2.2 below), at the rental and upon all of the terms and conditions set forth herein, a portion of the City Property containing approximately 20’ x 30’(600) square feet, as described in Exhibit "B" attached and incorporated herein (the "Premises") for the placement of Lessee's Communication Facility (as defined in Section 4.1 below), and City grants to Lessee access as is necessary for the installation of all equipment required or advisable to connect Lessee's Communication Facility.
8 2
ARTICLE 2
Term

2.1 Initial Term. The initial term of this Lease shall be for )a period of six (6) weeks beginning on the Commencement Date and terminating on the 28th day of September 2024 unless terminated earlier ("Initial Term").

2.2 Option to Extend. Provided Lessee is not in monetary default beyond any applicable notice and cure period, either at the time of exercise or at the time an Extension Term (as defined below) commences, Lessee shall have the option to extend the initial Term of this Lease for one (1) additional six (6) week extension periods (each, an "Extension Term") on the same terms, covenants and conditions set forth herein. City shall not unreasonably deny this extension. Lessee shall exercise its option by giving City written notice ("Option Notice") at least seven (7) days, but not more than one hundred twenty (14) days, prior to the expiration of the Initial Term of this Lease, or the successive Extension Term. The Initial Term and any Extension Terms exercised are hereinafter collectively referred to as the "Term".

2.3 Commencement Date. The "Commencement Date" of this Lease shall be the first day of the month following the date of Building Permit issuance. Lessee shall diligently pursue the issuance of the Building Permit. Should Lessee commence construction or active site preparation prior to the issuance of the Building Permit then the Lease shall commence immediately.

ARTICLE 3
Rental

3.1 Base Rent. Commencing on the Commencement Date, Lessee shall pay to City as rent for the Premises in advance on the first (1 st) day of each calendar month during the Term without deduction, offset, prior notice or demand, in lawful money of the United States, the sum of Three Thousand and No/100 Dollars ($3,000.00) ("Base Rent") per month. Base Rent shall be paid to:

City of Marina, Finance Department, 211 Hillcrest Avenue, Marina, CA 93933. In any partial month occurring after the Commencement Date, the Base Rent will be prorated. The initial Base Rent payment will be forwarded by Lessee to City within fourteen (14) days after the Commencement Date.

3.2 Annual Increase. During the Term of this Lease, including the Extension Terms, if exercised, the Base Rent shall be increased annually by 3%, beginning on January 1, 2025, and effective each January 1st throughout the Term and any Extension Terms exercised. The sum shall be adjusted annually resulting in a compound rate of increase.

3.3 Late Charge. Lessee acknowledges late payment by Lessee to City of Base Rent will cause City to incur costs not contemplated by this Lease, the exact amount of such costs being extremely difficult and impracticable to fix. Such costs include, without limitation, processing, accounting and late charges that may be imposed on City. I f any installment of the monthly Base Rent due from Lessee is not received by City within ten (10) days after the date such payment of Base Rent is due, Lessee shall pay to City an additional sum of ten Percent (10%) of the overdue amount as a late charge. The parties agree this late charge represents a fair and reasonable estimate of the costs City will incur by reason of late payment of the Base Rent by 9 3
Lessee. Acceptance of any late charge shall not constitute a waiver of Lessee's default with respect to the overdue amount, nor prevent City from exercising any of the other rights and remedies available to City.

ARTICLE 4
Use

4.1 Permitted Uses . Lessee may use the Premises for the transmission and reception of communications signals and the installation, construction, maintenance, operation, repair, replacement and upgrade of its communications fixtures and related equipment, cables, accessories and improvements, which may include a suitable support structure, equipment shelters or cabinets and fencing and any other items necessary to the successful and secure use of the Premises (collectively, the "Communication Facility"), as well as the right to test, survey and review title on the City Property; Lessee further has the right but not the obligation to add, modify and/or replace equipment in order to be in compliance with any current or future federal, state or local mandated application, including, but not limited to, emergency 911 communication services, at no additional cost to Lessee or City, as long as the installation of such equipment does not increase the area occupied by the Communication Facility (collectively, the "Permitted Use"). City and Lessee agree that any portion of the Communication Facility that may be conceptually described on Exhibit "B" will not be deemed to limit Lessee's Permitted Use. If Exhibit "B" includes drawings of the initial installation of the Communication Facility, City's execution of this Lease will signify City's approval of Exhibit "B". Lessee has the right to install and operate transmission cables from the equipment shelter or cabinet to electric lines from the main feed to the equipment shelter or cabinet and communication lines from the City Property's main entry point to the equipment shelter or cabinet, subject to review and reasonable approval by City concerning the location of same, and to make other improvements, alterations, upgrades or additions appropriate for Lessee's Permitted Use, and undertake any appropriate means to secure the Premises at Lessee's expense, subject to the City's approval. Lessee has the right to modify, supplement, replace, upgrade, expand the equipment or relocate the Communication Facility within the Premises at any time during the Term, except Lessee may not expand the size of Les see's equipment shelter comprising a portion of the Communication Facili ty. The installation of the Communication Facility shall be subject to the reviews and approvals set forth in Section 4.4. Lessee shall be solely responsible for all costs associated with the construction, installation, maintenance and use of the Communication Facility.

4.2 Access. During the Term, City grants Lessee reasonable non -exclusive vehicular and foot access ("Access") to and over the Property, from an open and improved public road to the Premises. Access shall be available to Lessee, Lessee's agents, employees and contractors during normal business hours (8:00AM PST - 5:00PM PST, Monday through Friday) for regular maintenance and repairs, and twenty-four (24) hours a day, seven (7) days a week in the event of an emergency, which shall be deemed to include any outage or failure of the Communication Facility. Lessee shall provide City with not less than twenty-four (24) hours' prior notice of any Access to the Premises outside of normal business hours for any unscheduled maintenance and repair, except of in the event of an emergency which shall be deemed to include any outage or failure of the Communication Facility.
10 4

4.3 Prohibited Uses. Lessee shall not use Premises for any purpose not expressly permitted herein. Lessee shall not: (a) create, cause, or permit any public or private nuisance, or waste in, on or about the Premises or permit the Premises to be used for any unlawful activity; (b) do or permit anything which unreasonably disturbs or creates a public or private nuisance to the users of the City Property or the occupants of neighboring property; specifically, and without limiting the above, Lessee agrees not to cause any unreasonable odors, noise, vibration, power emissions or other item to emanate from the Premises; and Lessee shall not store any materials or articles of any nature outside upon any portion of the Premises. Lessee shall provide 24-hours' notice to City prior to off peak maintenance except in cases of emergency.

4.4 Approval by the City and Other Agencies. Lessee, at its sole cost and expense, may install the Communication Facility, subject to Lessee's obtaining all required permits, licenses and approvals from the City and any other governmental agencies having jurisdiction. Lessee shall maintain permits, licenses and approvals in force through the Term of this Lease, including any Extension Terms exercised.

4.4.1 City agrees that Lessee's ability to use the Premises is contingent upon ability to obtain and maintain all governmental licenses, permits, approvals or other relief required of or deemed necessary or appropriate by Lessee for its use of the Premises, including without limitation applications for zon ing variances, zoning ordinances, amendments, special use permits, and construction pem1its (collectively, the "Government Approvals"). City authorizes Lessee to prepare, execute and file all required applicatio ns to obtain Government Approvals for Lessee' s Permitted Use under this Lease and agrees to reasonably assist Lessee with such applications and with obtaining and maintaining the Governn1ent Approvals. In addition, Lessee shall have the right to initiate the ordering and/or scheduling of necessary utilities.

4.4.2 Lessee has the right to obtain a title report or commitment for a leasehold title policy from a title insurance company of its choice and to have the Property surveyed by a surveyor of its choice.

4.4.3 Lessee may also perform and obtain, at Lessee's sole cost and expense, soil borings, percolation tests, engineering procedures, environmental investigation or other tests or reports (collectively, "Tests") on, over, and under the City Property, necessary to determine if Lessee's use of the Premises will be compatible with Tenant's engineering specifications, system, design, operations or Government Approvals.

4.5 Alterations. Should Lessee wish to alter or modify the Communication Facility (collectively, "Lessee Changes") (excluding any minor modification which would not require an amendment to the site development permit or a building permit, and which would not expand or increase the Communication Facility), Lessee shall not do so without the prior approval of City and amendment of this Lease and without obtaining all required permits, licenses and approvals from the City and any other governmental agencies with jurisdiction. Notwithstanding the foregoing, in no event shall Lessee be required to obtain City's approval for any Lessee Changes within the footprint of the Communication Facility, or for any other Lessee Changes.

Should Lessee change or expand any exterior portion of the Communication Facility or undertake any Lessee Changes which requires City's reasonable approval hereunder without the 11 5
prior approval of City, City may require that Lessee remove the Lessee Change at Lessee' s sole cost and expense. Lessee shall be solely responsible for conducting any environmental review at Lessee's cost required by applicable Laws (as defined in Section 4.6 below) in association with Lessee's use of the Premises.

4.6 Compliance with Laws. Lessee shall not do or permit anything to be done in or on the Premises or bring or keep anything in or on the Premises, which will conflict with any law, statute, ordinance or governmental rule or regulation now in force or which may hereafter be enacted. Lessee agrees to comply with all federal, state and local laws, orders, rules and regulations ("Laws") applicable to Lessee's use of the Communication Facility on the Property.

City agrees to comply with all Laws relating to City's ownership and use of the Property and any improvements on the Property.

4.7 Condition, Use of Premises. Except as expressly set forth herein, City makes no warranty or representation concerning the condition of the Premises, or the fitness of the Premises for the use intended by Lessee, and disclaims any personal knowledge, it being expressly understood by the parties that Lessee has personally inspected the Premises, knows its condition, finds it fit for Lessee's intended use, accepts it as-is and has ascertained that it can be used for the limited Permitted Use specified in Section 4.1 above.

4.8 Hazardous Materials.

4.8.1 Hazardous Materials on Premises . Lessee shall not introduce any Hazardous Materials (as defined below) to the Premises or the City Property excluding any Hazardous Materials that are components of commercially available products, back-up power supplies, and cleaning solvents utilized in the ordinary course of Lessee's business, provided that Hazardous Materials are transported, obtained, handled, stored and/or disposed of in accordance with all federal, state and local laws, ordinances, rules, regulations or policies.

4.9.2. Hazardous Materials Defined. The term "Hazardous Material(s)" shall mean any toxic or hazardous substance, material or waste or any pollutant or contaminant or infectious or radioactive material, including but not limited to, those substances, materials or wastes regulated now or in the future within the definitions of "hazardous substances," "hazardous waste," "hazardous chemical substance or mixture," "imminently hazardous chemical substance or mixture," "toxic substances," "hazardous air pollutant," "toxic pollutant" or "solid waste" in the following statutes and regulations: (a) "CERCLA" or "Superfund" as amended by SARA, 42 U.S.C. Secs. 9601 et seq.; (b) RCRA, 42 U.S.C. Secs. 6901 et seq.; (c) CWA, 33 U.S.C. Secs. 1251 et seq.; (d) CAA, 42 U.S.C. Secs. 7401 et seq.; (e) TSCA, 15 U.S.C. Secs. 2601 et seq.; (f) The Refuse Act of 1899, 33 U.S.C. Secs. 407; (g) OSHA, 29 U.S.C. Secs. 651 et seq.; (h) Hazardous Materials Transportation Act, 49 U.S.C. Secs. 5101 et seq.; (i) USDOT Table (49 CFR Sec. 172.101 App. A and amendments) or the EPA Table (40 CFR Part 302 and amendments); (j) Carpenter-Presley-Tanner Hazardous Substance Account Act, Cal. Health & Safety Code Secs. 25300 et seq.; (k) California Hazardous Waste Control Act, Cal. Health & Safety Code Secs. 25100 et seq.; (1) Porter-Cologne Act, Cal. Water Code Secs. 13000 et seq.; (m) Hazardous Waste Disposal Land Use Law, Cal. Health & Safety Code Sec. 25220 et seq.; (n) "Proposition 65," Cal. Health and Safety Code Sec. 25249.5 et seq.; (o) Hazardous Substances Underground Storage Tank Law, Cal. Health & Safety Code Sec. 25280 et seq.; (p) 12 6
California Hazardous Substance Act, Cal. Health & Safety Code Secs. 108100 et seq.; (q) Air Resources Law, Cal. Health & Safety Code Secs. 39000 et seq.; (r) Hazardous Materials Release Response Plans and Inventory, Cal. Health & Safety Code Secs. 25500 et seq.; (s) TPCA, Cal.

Health and Safety Code Secs. 25208 et seq.; and (t) regulations promulgated pursuant to said laws or any replacement thereof, or as similar terms are defined in the federal, state and local laws, statutes, regulations, orders or rules. Hazardous Materials shall also mean any and all other substances, materials and wastes which are, or in the future become regulated under applicable local, state or federal law for the protection of health or the environment, or which are classified as hazardous or toxic substances, materials or wastes, pollutants or contaminants, as defined, listed or regulated by any federal, state or local law, regulation or order or by common law decision, including, without limitation: (i) trichloroethylene, tetrachloroethylene, perchloroethylene and other chlorinated solvents; (ii) any petroleum products or fractions thereof; (iii) asbestos; (iv) polychlorinated biphenyls; (v) flammable explosives; (vi) urea formaldehyde; and (vii) radioactive materials and waste.

4.9.4 Hazardous Materials Indemnity. Lessee shall indemnify (by counsel reasonably acceptable to City), protect and hold City harmless from and against any and all claims, liabilities, penalties, forfeitures, losses, and/or expenses, including, without limitation, diminution in value of the Premises, damages for the loss or restriction on use of the rentable or usable space or of any amenity of the Premises, damages arising from any adverse impact or marketing of the Premises and sums paid in settlement of claims, response costs, cleanup costs, site assessment costs, attorney's fees, consultant and expert fees, judgments, administrative rulings or orders, fines, costs of death of or injury to any person or damage to any property whatsoever (including, without limitation, groundwater, sewer systems and atmosphere), to the extent arising from, or caused or resulting, during the Term, in whole or in part, directly or indirectly, by the presence or discharge in, on, under or about the Premises by Lessee, Lessee's agents, employees, licensees or invitees acting on Lessee's behalf or at Lessee's direction, of Hazardous Material, or by Lessee's failure to comply with any Hazardous Materials Law, whether kn owingly or by strict liability. Lessee' s indemnification obligations shall include, without limitation, and whether foreseeable or unforeseeable, all costs of any required or necessary Hazardous Materials management plan, investigation, repairs, cleanup o r detoxification or decontamination of the Premises, and the presence and implementation of any closure, remedial action or other required plans for the Premises, and shall survive the expiration of or early termination of the Term. For purposes of the indemnity, any acts or omissions of Lessee or its employees, agents, customers, sublessees, assignees, contractors or subcontractors of Lessee acting on behalf of Lessee (whether or not they are negligent, intentional, willful or unlawful) shall be strictly attributable to Lessee. Lessee's indemnity obligations shall not include claims, liabilities, losses, damages, costs, or other expenses arising from the negligence or misconduct of City or City' s employees, agents, sublessees, assignees, invitees, subco ntractors or contractors.

4.9.5 City's Right to Perform Tests . At any time prior to the expiration of the Term, upon not less than forty-eight (48) hours' prior written notice to Lessee, City shall have the right to enter upon the Premises in order to conduct tests of water and soil and to deliver to Lessee the results of such tests to demonstrate that levels of any Hazardous Materials in excess of permissible levels has occurred as a result of Lessee's use of the Premises. Lessee shall have the right to have a representative of Lessee present during such City entry upon the Premises. Lessee 13 7
shall be solely responsible for and shall indemnify, protect, defend and hold City harmless from and against all clain1s, costs and liabilities including actual attorney' s fees and costs arising out of or in connection with any removal, remediation, clean up, restoration and materials required hereunder to return the Premises and any other property of whatever nature to their condition existing prior to the appearance of the Hazardous Materials to the extent such presence arises out of Lessee's use of the Premises. The testing shall be at Lessee's expense if City has a reasonable basis for suspecting and confirms the presence of Hazardous Materials in the soil or surface or groundwater in on, under, or about the Premises or the City Property, which has been caused by or resulted from the activities of Lessee, its agents, employees, contractors or invitees acting on Lessee's behalf or at the Lessee's direction.

4.9.6 In the event Lessee becomes aware of any Hazardous Materials on the City Property, or any environmental, health or safety condition or matter relating to the City Property, that, in Lessee ' s sole determination, renders the condition of the Premises or City Property unsuitable for Lessee's use, or if Lessee believes that the leasing or continued leasing of the Premises would expose Lessee to undue risks of liability to a government agency or third party, Lessee will have the right, in addition to any other rights it may have at law or in equity, to tem1inate this Lease upon written notice to City.

4.9.7 Survival. This entire Section 4.9 of this Lease shall survive termination of the Lease, as to any activities during the Term of this Lease.

4.9.8 Termination of Lease. City shall have the right to terminate the Lease in City's sole and absolute discretion in the event that: (i) any use of the Premises by Lessee involves the generation or storage, use, treatment, disposal or release of Hazardous Material in a manner or for a purpose prohibited or regulated by any governmental agency, authority or Hazardous Materials Laws; (ii) Lessee has been required to take remedial acti on in connection with Hazardous Materials contaminating the Premises, if the con tamination resulted from Lessee' s action or use of the Premises; or (iii) Lessee is subject to an enforcement order issued by any governmental authority in connection with the release, use, disposal or storage of a Hazardous Material on the Premises. Lessee shall have a thirty (30) day right following Lessee's receipt of written notice from City of any such alleged Lessee default in Subsection 4.9.8.(i) -(ii i) to commence a cure, prior to City's ability to exercise its rights under this Section. If the nature of the cure is such that more than thirty (30) days are reasonably required for its cure, then Lessee shall not be deemed to be in default, if Lessee commences to cure within such thirty (30) day period and thereafter diligently prosecutes such cure to completion..

4.10 Covenant of Non-Interference.

4.10.1 Lessee shall be responsible for inspecting the City Property and finding adequate space at the Premises without moving or relocating any of City's facilities or equipment, or any other facility, or utility located at the City Property, at the time Lessee's facilities are installed.

Lessee's equipment shall not negatively impact any other existing facility or antenna existing on the City Property as of the Commencement Date. In the event that Lessee's equipment does impact other facilities existing on the City Property as of the Effective Date, Lessee shall be required to install, at its own expense, frequency filters or take other reasonable measures to correct the problem. Lessee shall be required to coordinate with other 14 8
existing utilities located at the City Property, to ensure that Lessee's equipment does not interfere with the frequency utilized by existing utilities.

4.10.2 City will not grant, after the Commencement Date, a lease, license or any other right to any third party, if the exercise of such grant may materially and adversely impact or interfere with the Communication Facility, the operations of Lessee or the rights of Lessee under this Lease. City will notify Lessee in writing prior to granting any third party the right to install and operate communications equipment on the City Property. City will not, nor will City permit its employees, tenants, licensees, invitees, agents or independent contractors to, interfere in any way with the Communication Facility, the operations of Lessee or the rights of Lessee under this Lease. City will cause such interference to cease within ten (10) days after receipt of notice of interference from Lessee, unless such interference is caused by equipment necessary for emergency response. In the event any such interference does not cease within the aforementioned cure period, City shall cease all operations, except for any operations related to emergency response, which are suspected of causing interference (except for intermittent testing to determine the cause of such interference) until the interference has been corrected. For the purposes of this Lease, "interference" may include, but is not limited to, any use on the City Property that causes electronic or physical obstruction with, or degradation of, the communications signals from the Communication Facility. Lessor shall not grant a lease to any party for use of the City Property if the new use would interfere with Lessee's operation of its Communication Facility. Any future lease of this portion of the City Property which permits installation of communication equipment shall be conditioned upon not interfering with Lessee's operation of the Premises.

4.11 Co-location. Lessee acknowledges and approves that City shall be entitled to lease additional positions on the City Premises, subject to City's non-interference covenants set forth herein. All operations by Lessee shall be in compliance with all Federal Communications Commission ("FCC") requirements. Should City add new facilities on the City Property in the future, Lessee will not cause electronical or physical interference with City owned and operated equipment that is related to the public health and safety and is located on the City Property.

Lessee shall reasonably cooperate with current and future users of the City Property.

4.12 Electromagnetic Emissions. Lessee's operations on the Premises shall comply with all applicable federal laws and regulations regarding electromagnetic emissions. Lessee shall conduct all necessary tests after its Communication Facility is constructed on the Premises to ensure that its facilities are in compliance with those laws and regulations. The tests shall be conducted by a licensed professional engineer, and the results shall be provided to the City.

ARTICLE 5
Maintenance, Repairs and Alterations

5.1 General. Lessee shall keep in good order, condition and repair the Premises, and the portions of the Communication Facility placed on the Premises. Lessee shall keep the Premises clean and free of debris.

5.2 Surrender. All portions of the Communication Facility brought onto the City Property by Lessee will be and remain Lessee's personal property and, at Lessee's option, may be removed 15 9
by Lessee at any time during the Term. City covenants and agrees that no part of the Communication Facility constructed, erected or placed on the Premises by Lessee will become, or be considered as being affixed to or a part of, the City Property, it being the specific intention of City that all improvements of every kind and nature constructed, erected or placed by Lessee on the Premises will be and remain the property of the Lessee and may be removed by Lessee at any time during the Term. Within thirty days (30) days after the termination of this Lease, Lessee shall surrender the Premises to City in the same condition as when received, subject to ordinary wear and tear, and clean and free of debris. Lessee shall also remove all portions of the Communication Facility and cables and wires located above ground that Lessee placed upon the Premises, and Lessee shall remove all footings, foundations, and concrete installed by Lessee to a depth of six feet (6') below grade, and repair any damage caused to the Premises by the installation, maintenance or removal of Lessee's Communication Facility and any related cables, wires or other equipment, and shall otherwise restore the Premises to the same conditions as when Lessee received the Premises from City subject to ordinary wear and tear.

5.3 City's Rights to Enter . If Lessee is in default beyond any applicable notice and cure periods, City may (but shall not be required to) enter upon the Premises, (except in the case of a bona fide emergency circumstance pertaining to protection of persons or property, in which case no notice shall be required), to perform obligations on Lessee's behalf and put the Premises and/or Communication Facility in good order, condition and repair, and the cost, together with interest at the maximum rate then allowable by law, shall become due and payable as additional rent to City with Lessee's next rental installment, provided, however, in the case of a non - emergency, City shall notify Lessee in writing of City's intention to perform Lessee' s obligations ten (10) days prior to performing any work on Lessee's behalf. If no rental installment is due to City, these costs shall become due and payable within thirty (30) days from the date of Lessee' s receipt of City's invoice accompanied by reasonable substantiation.

5.4 City Repair Obligations . City shall have no obligation to repair and maintain the Premises nor the Communication Facility. Lessee expressly waives the benefit of any statute now or hereinafter in effect which would afford Lessee the right to make repairs at City's expense or to terminate this Lease because of City' s failure to keep Premises in good order, condition and repair. City shall maintain any landscaping within the Premises that is accessible to City.

5.5 Security Measures . City shall have the right to require a reasonable security system, device, operation or plan be installed and implemented to protect the Premises or the Communication Facility. Should City, in its sole discretion, require Lessee to install a security system, Lessee agrees to bear the sole cost of any security system, device, operation or plan and the installation and implementation. Lessee shall obtain City's prior approval before installing or implementing any security system, device, operation or plan.

5.6 Improvements.

5.6.1 Lessee shall pay, when due, or in good faith promptly contest the validity of, all claims for labor or materials furnished or alleged to have been furnished to or for Lessee at or for use on the Premises, which claims are or may be secured by any mechanic or material lien against the Premises or any interest therein. Lessee shall give City not less than ten (10) days' notice prior to the commencement of any work on the Premises, except in the event of an 16 10
emergency circumstance (which shall be deemed to include any outage or failure of the Communication Facility), in which event, Lessee shall provide City with notice of such emergency work as soon as reasonably practicable in light of the emergency circumstance. City shall have the right to post notices of non-responsibility in or on the Premises. If Lessee, in good faith, contests the validity of any lien, claim or demand, then Lessee shall, at its sole expense, defend itself and City against such lien, claim or demand, and shall pay or bond any adverse judgment that may be rendered before enforcement against the City. If City shall require, Lessee shall furnish to City a surety bond satisfactory to City in an amount equal to the contested lien, claim indemnifying City against liability for and holding the Premises free from the lien or claim.

5.6.2 Before the initial construction of the Communication Facility is commenced on the Premises, and before any building materials have been delivered to the Premises by Lessee or Lessee's agents, Lessee shall comply with the following conditions or procure City's written waiver of the conditions specified:

5.6.2.1 Construction Schedule. A construction schedule reasonably approved by Lessee and the City setting forth in detail a description of the initial installation of the Communication Facility and all steps for construction of the Communication Facility, and Lessee's best estimate of the date upon which each step shall be substantially completed is attached and incorporated herein as Exhibit "C". A construction schedule shall not be required for like kind replacement following initial installation.

5.6.2.2 Protection of Adjacent Property, Indemnity of the City . Lessee shall protect the City Property and adjacent property against damage resulting from the performance of work undertaken by Lessee or Lessee's agents, employees, contractors, excluding any damage caused by the negligence or the willful act of City, and shall indemnify the City against all liens or liability arising out of the performance of the work or the furnishing of labor, services, materials, supplies, equipment or power on behalf of Lessee.

5.6.2.3 Insurance. In addition to the insurance coverage otherwise required under this Lease, Lessee shall maintain workers' compensation insurance covering all persons employed in connection with the construction of the Communication Facility, repair or maintenance activities with respect to whom death or injury claims could be asserted against the City, Lessee or the Premises. City may require any third party(ies) performing work at the Premises to maintain workers' compensation insurance at the contractor's sole cost and expense at all times when any work is in process and shall otherwise conform to the requirements of this Lease for insurance.

5.6.2.4 Notice of Changes in Plans . Prior to the initial installation of the Communication Facility, Lessee will supply City with plans and specifications ("Plans") to be reviewed and approved by City prior to commencement of construction. If City disapproves the Plans then the Lessee will provide City with revised Plans,. In the event City disapproves of the revised Plans, Lessee may either (x) make further revisions to the Plans and submit them to City for review, or (y) terminate this Lease without further liability by providing written notice to City. Lessee maintains the right to perform routine maintenance, repairs, replacements and upgrades without City's approval when no changes to the exterio r appearance of the Communication Facility are made. Upon completion of any Communication Facility, Lessee 17 11
shall give City notice of all changes in the plans and specifications made during the course of the work and at the same time deliver to City "as built" drawings accurately reflecting all changes, provided that no change that substantially alters the final plans last approved by the City shall be made without the City' s prior written approval.

5.7 City Access. The City or its agents, may enter into the Premises at all reasonable times during the Term of this Lease for the purpose of determining whether or not Lessee is complying with the terms and conditions or for any other purpose incidental to rights of the City. City shall provide Lessee with at least two (2) business days' prior written notice and the ability to accompany City during any such inspection.

5.8 Lessee Access. Lessee acknowledges that other lessees and licensees also have rights to access the area immediately adjacent to the Premises, and that if multiple lessees or licensees request simultaneous access, the City may have to delay Lessee's access to the area immediately adjacent to the Premises to accommodate all parties.

5.9 Lessee Access During Security Alert . During times of high security alert by the Homeland Security Advisory System, Lessee must obtain City's consent to access the Premises.

ARTICLE 6
Indemnity and Insurance

6.1 Indemnity. This Lease is made upon the express condition that Lessee shall indemnify and hold harmless City and its officers, agents and employees against any suits, claims or actions arising out of Lessee's use of the Premises or from any act permitted, or any omission to act, in or about the Premises or the City Property by Lessee or its agents, employees, contractors or invitees, including, but not limited to, any injury or injuries to, or death or deaths of, persons or property that may occur, or that may be alleged to have occurred from any cause or causes whatsoever, while in, upon, about or in any way connected with the Premises during the Term of this Lease, or during any holdover tenancy th ereof (except where caused solely by the active negligence or willful misconduct of City, its employees, contractors or agents).

6.2 The City (i) shall promptly provide the Lessee with written notice of any claim, demand, lawsuit, or the like for which it seeks indemnification pursuant to this Article 6 and provide the Lessee party with copies of any demands, notices, summonses, or legal papers received in connection with such claim, demand, lawsuit, or the like; (ii) shall not settle any such claim, demand, lawsuit, or the like without the prior written consent of the Lessee; and (iii) shall fully cooperate with the Lessee in the defense of the claim, demand, lawsuit, or the like. A delay in notice shall not relieve the Lessee party of its indemnity obligation.

6.3 Waiver of Claims. Lessee waives any claims against City for injury to Lessee's business or any loss of income, for damage to Lessee' s property, or for injury or death of any person in or about the Premises or the City Property, from any cause whatsoever, except to the extent caused by City's (or any of its agents', employees' or con tractors') negligence or willful misconduct.
18 12

6.4 Insurance. During the Term of this Lease, Lessee shall maintain in full force and affect the following insurance policies:

6.4.1 Commercial general liability policy (bodily injury and property damage); and

6.4.2 Commercial automobile liability insurance policy.

These policies shall be maintained with respect to employees and vehicles using the Property with coverage amounts and including the required endorsements, certificates of insurance and coverage verifications as defined in Exhibit "D" attached and incorporated by this reference.

ARTICLE 7
Damage, Destruction and Termination

7.1 If any part of the Communication Facility or City Property is damaged by casualty or other harm as to render the Premises unsuitable, then Lessee may terminate this Lease by providing written notice to City, which termination will be effective as of the date of such casualty or other harm. Upon such termination, Lessee will be entitled to collect all insurance proceeds payable to Lessee on account thereof and to be reimbursed for any prepaid Base Rent on a pro rata basis.

7.2 Force Majeure. Prevention, delay or stoppage due to strikes, lockouts, labor disputes, acts of God, inability to obtain labor, materials or reasonable substitutes, governmental restrictions, governmental regulation, governmental controls, judicial orders, enemy, or hostile governmental actions, civil commotion, fire or other casualty, and other causes beyond the reasonable control of Lessee, shall excuse the performance by Lessee for a period equal to the prevention, delay or stoppage, except the obligations imposed with regard to rent to be paid by Lessee pursuant to this Lease. In the event any work performed by Lessee or Lessee's contractor's results in a strike, lockout, and/or labor dispute, the strike, lockout, and/or labor dispute shall not excuse the performance by Lessee of the provisions of this Lease.

7.3 Waiver. City and Lessee waive the provisions of any statutes which relate to termination of leases when leased property is destroyed and agree that such event shall be governed by the terms of this Lease.

ARTICLE 8
Taxes

8.1 Personal Property. Lessee shall pay prior to delinquency all taxes, license fees and public charges assessed or levied against Lessee or Lessee's estate in this Lease or Lessee's Communication Facility, trade fixtures, furnishings, equipment and other personal property.

8.2 Real Property. Lessee shall pay Lessee's share of all real property taxes (as defined in Section 8.3 below) which become due and payable to City on or before the later of ten (10) days prior to the delinquency, or thirty (30) days after the date on which Lessee receives a copy of the tax bill and notice of City's determination, including documentation reasonably supporting determination hereunder. Lessee's liability to pay real property taxes shall be prorated on the 19 13
basis of a three hundred sixty-five (365) day year to account for any fraction or portion of a tax year included in the Term at the commencement or expiration of the Lease. Lessee is not responsible for taxes related to rental income to City under this Lease. Lessee specifically acknowledges it is familiar with Section 107.6 of the California Revenue and Tax ation Code, realizes that a possessory interest subject to property taxes may be created, agrees to pay any tax, and waives any rights Lessee may have under Revenue and Taxation Code 107.6.

8.3 Definition. The term "real property taxes" as used herein shall mean:

8.3.1 All taxes, assessments, levies and other charges, general and special, foreseen and unforeseen, now or hereafter imposed by any governmental or quasi-governmental authority or special district having the direct or indirect power to tax or levy assessments, which are levied or assessed against or with respect to (i) value, occupancy, use or possession of the Premises and/or the Communication Facility, (ii) any improvements, fixtures, equipment and other real or personal property of Lessee that are an integral part of the Premises, (iii) use of the Premises, Communication Facility, public utilities or energy within the Premises;

8.3.2 All charges, levies or fees imposed by reason of environmental regulation or other governmental control of the premises and/or the Communication Facility;

8.3.3 New excise, transaction, sales, privilege or other taxes now or hereafter imposed upon City as a result of this Lease; and,

8.3.4 All costs and fees incurred by City in contesting any real property taxes and in negotiating with public authorities as to any real property taxes affecting the Premises. If at any time during the Term, the taxation or assessment of the Premises and/or the Communication Facility prevailing as of the commencement of this Lease shall be altered, then any tax or charge, however designated, shall be included within the meaning of the term "real property taxes." If any real property taxes are based upon property or rents unrelated to the Premises and/or the Communication Facility, then only that part of such tax that is fairly allocable to the Premises and/or the Communication Facility, as reasonably determined by City, on the basis of the assessor's worksheets or other available information, shall be included within the meaning of the term "real property taxes."
ARTICLE 9
Utilities

9. Lessee shall pay for all water, gas, heat, light, power, telephone and other utilities and services supplied to the Premises, together with any taxes imposed thereon. City acknowledges that Lessee provides a communication service which requires electrical power to operate and must operate twenty-four (24) hours per day, seven (7) days per week.

ARTICLE 10
Signs
20 14

10. Lessee shall not place any signs upon the Premises without the prior written consent of City, unless the placement of any signs upon the Premises is otherwise required by applicable Laws.

ARTICLE 11
Assignment and Subletting

11.1 City's Consent Required . Lessee shall not voluntarily or by operation of law assign, transfer, mortgage, sublet or otherwise transfer or encumber all or any part of Lessee's interest in this Lease or in the Premises, without City's prior written consent, which consent shall not be unreasonably withheld. City shall respond to Lessee's request for consent in a timely manner and any attempted assignment, transfer, mortgage, encumbrance or subletting without consent shall be void and shall constitute a breach of this Lease, except as expressly permitted in this Article

11. 11.2 Release of Lessee. No subletting as approved by City, to the extent that City's approval is required under this Article 11, shall release Lessee of Lessee's obligation or alter the primary liability of Lessee to pay the Base Rent and to perform all other obligations to be performed by Lessee hereunder. The acceptance of Base Rent by City from any other person shall not be deemed to be a waiver by City of any provision hereof. Consent to one subletting shall not be deemed consent to any subsequent subletting.

ARTICLE 12
Defaults; Remedies

12.1 Lessee Defaults. The occurrence of any one or more of the following events shall constitute a material default or breach of this Lease by Lessee:

12.1.1 The abandonment of the Premises by Lessee as defined by Civil Code §1951.3.

12.1.2 The failure by Lessee to make any payment of Base Rent or any other payment required to be made by Lessee hereunder, as and when due, where the failure shall continue for a period of ten (10) business days after Lessee's receipt of written notice from City to Lessee.

12.1.3 The failure by Lessee to observe or perform any of the covenants, conditions or provisions of this Lease in any material respect to be observed or performed by Lessee, other than those described in Section 12.1.2 above, where the failure shall continue for a period of thirty (30) days after written notice from City to Lessee; provided, however, that if the nature of Lessee' s default is that more than thirty (30) days are reasonably required for its cure, then Lessee shall not be deemed to be in default, if Lessee commenced cure within the thirty (30) day period and thereafter diligently prosecutes the cure to completion.

12.1.4 The making by Lessee of any general arrangement or assignment for the benefit of creditors; Lessee's becoming a "debtor" as defined in 11 U.S.C. §101 or any successor statute thereto (unless, in the case of a petition filed against Lessee, it is dismissed within sixty (60) days); the appointment of a bankruptcy trustee or receiver to take possession of all or substantially all of Lessee' s assets located at or on the Premises or of Lessee's interest in this 21 15
Lease where possession is not restored to Lessee within thirty (30) days; or the attachment, execution or other judicial seizure of all or substantially all of Lessee's assets located at the Premises or of Lessee's interest in this Lease, where seizure is not discharged within thirty (30) days.

12.2 Remedies. In the event of any material default or breach by Lessee as defined in Section

12.1 above, City may at any time, thereafter, following any notice required by statute, and without limiting City in the exercise of any right or remedy which City may have by reason of default or breach:

12.2.1 Terminate Lessee's right to possession of the Premises by any lawful means, in which case this Lease shall terminate and Lessee shall immediately surrender possession of the Premises to City. In that event, City shall be entitled to recover from Lessee all damages incurred by City by reason of Lessee' s default including, but not limited to, the cost of recovering possession of the Premises, expenses of reletting, including if necessary, removal of the Communication Facility and restoration of the Premises, the worth at the time of the award of the unpaid Base Rent that had been earned at the time of termination of this Lease and the worth at the time of award of the amount by which the unpaid Base Rent for the balance of the Term after the time of such award exceeds the amount of rental loss for the same period that Lessee proves could be reasonably avoided.

12.2.2 Maintain Lessee's right to possession, in which case this Lease shall continue in effect whether or not Lessee shall have abandoned the Premises. In that event, City shall be entitled to enforce all of City's rights and remedies under this Lease, including the right to recover Base Rent as it becomes due.

12.2.3 Pursue any other remedy now or hereafter available to City under the laws or judicial decisions of the State of California.

12.3 Lessee waives all rights of redemption or relief from forfeiture under California Code of Civil Procedure §§1174 and 1179, and any other present or future law, in the event Lessee is evicted or City otherwise lawfully takes possession of the Premises by reason of any default or breach of this Lease by Lessee.

ARTICLE 13
Termination of Lease

13.1 Termination by Lessee . Except as provided otherwise herein or by applicable Law, Lessee may terminate this Lease for cause upon the giving of not less than thirty (30) days written notice to City if any of the following occur:

13.1.1 The failure by City to observe or perform any of the covenants, conditions or provisions of this Lease in any material respect to be observed or performed by City, where the failure shall continue for a period of thirty (30) days after written notice from Lessee to City; provided, however, that if the nature of the City's default is such that more than thirty (30) days are reasonably required for its cure, then City shall not be deemed to be in default, if City 22 16
commenced to cure within a thirty (30) day period and thereafter diligently prosecutes such cure to completion;

13.1.2 if Lessee fails to obtain or loses any Government Approvals necessary for operation of the Communication Facility upon the Premises;

13.1.3 if Lessee determines that the site is inappropriate for technological reasons, beyond its control; including but not limited to signal interference; or if Lessee is unable to obtain a lease, license or similar agreement necessary for the Communication Facility.

13.2 Termination by City . Except as otherwise provided or by applicable law, City may terminate this Lease for cause upon giving thirty (30) days written notice if any of the following occur:

13.2.1 Unless otherwise prohibited by applicable Laws, should the City Council of City determine following a duly noticed public hearing through credible scientific evidence collected with regard to the Communication Facility operated at the Premises, that the Communication Facility is a threat to public health or safety which threat cannot be rectified by Lessee after Lessee has been afforded a reasonable opportunity to rectify the threat. The City shall provide at least 30 -days' written notice to Lessee of the intent to terminate this Lease pursuant to this Section 13.21, and Lessee shall h ave a full and fair opportunity to provide contradictory scientific data prior to City Council action. The determination of the City Council must apply to similarly situated telecommunication facilities on lands owned by the City; or

13.2.2 Lessee loses or fails to satisfy any condition of any permit required by City necessary for operation of the Communication Facility upon the Premises.

13.3 Condemnation of Leased Premises. Should all or part of the leased Premises be taken by any public or quasi-public agency or entity under the power of eminent domain during the Term of this Lease:

13.3.1 Either City or Lessee may terminate this Lease by giving the other thirty (30) days written notice of termination; and

13.3.2 Any damages and compensation awarded or paid because of the taking shall belong to the City, except for amounts paid Lessee for moving expenses or for damage to property owned by Lessee.

ARTICLE 14
Transfer of City Property

14. The term " City" as used herein, shall mean the City only while the City is the owner of the fee title of the Premises. In the event of any transfer of title or interest in the City Property, the City (and in case of any subsequent transfer, then the grantor) shall, after the date of such transfer, be relieved from all liability with respect to its obligations hereunder occurring after the transfer date, provided that any funds in the hands of City at the time of transfer, in which Lessee has an interest , shall be delivered to the City's grantee. 23 17
ARTICLE 15
Interest on Past-Due Obligations

15. Except as expressly provided, any amount due City when not paid when due shall bear interest at the lesser often Percent (10%) per year or the maximum rate allowable by law from the date due.

ARTICLE 16
Holding Over

16. If Lessee remains in possession of the Premises or any part after the expiration of the Term the occupancy shall be a tenancy from month to month with all the obligations of this Lease applicable to Lessee and at a monthly rental obligation in effect at th e time of expiration of the Term.

ARTICLE 17
City's Access

17. City and City' s agents shall have the right to enter the Premises for the purpose of showing to prospective purchasers, lenders or lessees, and making repairs, improvements or additions to the Premises as City may deem necessary. City shall provide Lessee with at least two days prior notice and the ability to accompany City during any inspection.

ARTICLE 18
Quiet Possession

18. Upon Lessee's paying Base Rent for the Premises and observing and performing all of the covenants, conditions and provisions on Lessee' s part to be observed and performed, Lessee shall have quiet possess ion of the Premises for the entire Term subject to all of the provisions of this Lease.

ARTICLE 19
Easements

19. City reserves to itself, the right, from time to time, to grant such easements, rights and dedications, outside of the Premises and subject to the terms of this Lease that City deems necessary or desirable, and to cause the recordation of parcel maps and restrictions, so long as the easements, rights, dedications , maps and restrictions do not materially interfere with the use of the Premises by Lessee. Lessee shall sign any of the aforementioned documents upon request of City and failure to do so shall constitute a material breach of this Lease.

ARTICLE 20
General Provisions

20.1 Severability. The invalidity of any provision of this Lease as determined by a court of competent jurisdiction shall in no way affect the validity of any other provision.

20.2 Time of Essence. Time is of the essence under this Lease. 24 18

20.3 Additional Rent. Any monetary obligations of Lessee to City under the terms of this Lease shall be deemed to be rent and all references herein to "rent" shall be deemed to include the Base Rent and all other sums paid or payable by Lessee to City.

20.4 Entire Agreement. Modification. This Lease contains all agreements of the parties with respect to any matter mentioned herein. No prior agreement or understanding shall be effective.

This Lease may be modified in writing signed by City and Lessee only.

20.5 No Warranty . Except as otherwise expressly set forth in this Lease, Lessee hereby acknowledges that neither the City nor any employees or agents of the City has made any oral or written warranties or representations to Lessee relative to the condition or use by Lesse e of the Premises and Lessee acknowledges that Lessee assumes all responsibility regarding the Occupational Safety and Health Act, the legal use and adaptability of the Premises and compliance with all applicable laws and regulations in effect during the Term of this Lease.

20.6 Notices. All notices, requests and demands hereunder will be given by first class certified or registered mail, return receipt requested, or by a nationally recognized overnight courier, postage prepaid, to be effective when properly sent and received, refused or returned undelivered. Notices will be addressed to the parties as follows:

Lessee:

Bay Area Environmental Research Institute
P.O. Box 25
Moffett Field, CA 94035-0001
With a Copy to:

George E. Hays
General Counsel
Bay Area Environmental Research Institute
P.O. Box 25
Moffett Field, CA 94035-0001

City:

City Manager
City of Marina
211 Hillcrest Avenue
Marina, CA 93933
With Copy to:

City Attorney
City of Marina
211 Hillcrest Avenue
Marina, CA 93933

And:
25 19
Marina Municipal Airport
Attn: Airport Manager
781 Neeson Road
Marina, CA 93933

Either party hereto may change the place for the giving of notice to it by thirty (30) days' prior written notice to the other as provided herein. Every notice shall be provided to both addresses listed by City and Lessee.

20.7 Waivers. No waiver by City or Lessee of any provision shall be deemed a waiver of any other provision or of any subsequent breach by City or Lessee of the same or any other provision.

City's or Lessee's or approval of, any act shall not be deemed to render unnecessary obtaining of their consent of any subsequent act. The acceptance of rent by City shall not be a waiver of any preceding breach by Lessee of a provision, other than the failure of Lessee to pay the particular rent so accepted, regardless of City's knowledge of the breach at the time of acceptance of rent.

20.8 Cumulative Remedies. No remedy or election under this Lease shall be deemed exclusive but shall, wherever possible, be cumulative with all other remedies at law or in equity.

20.9 Choice of Law. This Lease shall be governed by the laws of the State of California. The language of all parts of this Lease shall be construed with its fair meaning and not strictly for or against the City or Lessee.

20.10 Condition to Effectiveness of Lease. The approval of the City Council of City constitutes an express condition precedent to the effectiveness of this Lease.

20.11 Brokers. Each party represents that it is has not had dealings with any real estate broker or finder, with respect to this lease in any manner. Each party shall hold harmless the other party from all damages resulting from any claims that may be asserted against the other party by any broker, finder, or other person with whom the indemnifying party has or purportedly has dealt.

20.12 Authority. Each individual executing this Lease on behalf of Lessee and City represents and warrants that he or she is duly authorized to execute and deliver this Lease on behalf of said party.

20.13 Non-Liability of Officials and Employees of the City & Limitation of Liability . No official or employee of City shall be personally liable for any default or liability under this agreement.

20.14 Non-Discrimination. Lessee covenants it shall not discriminate based upon race, color, creed, religion, sex, marital status, age, handicap, national origin or ancestry in any activity under this lease.

20.15 No Agency. It is agreed that Lessee shall not act as or be an agent or employee of City.

20.16 Conflict of Interest. Lessee shall at all times avoid conflict of interest or appearance of conflict of interest in performance of this Lease.
26 20

20.17 Memorandum of Lease. Contemporaneously with the execution of this Lease, the parties will execute a recordable Memorandum of Lease substantially in the form attached as Exhibit "E". Either party may record this Memorandum of Lease at any time during the Term, in its absolute discretion. Thereafter during the Term of this Lease, either party will, at any time upon thirty (30) business days' prior written notice from the other, execute, acknowledge and deliver to the other a recordable Memorandum of Lease. Lessee agrees that following the expiration or earlier termination of this Lease, and within thirty (30) days following Lessee's receipt of City's written request delivered to Lessee after such expiration or earlier termination date, Lessee shall sign and delivery to City a Quitclaim Deed in form suitable for recording in the County in which the City Property is located, remising, releasing and quitclaiming all of Lessee' s right, title and interest in and to this Lease, including any recorded Memorandum of Lease referenced in this Section 20.18.

20.18 Estoppel Certificate. Lessee shall, from time to time, upon at least thirty (30) days prior written notice from City, execute, acknowledge and deliver to City a statement in writing: (a) certifying this Lease is unmodified and in full force and effect, or, if modified, stating the nature of the modification and certifying that the Lease, as modified, is in full force and effect, (b) the date to which the rental and other charges, if any, have been paid; and, (c) acknowledging that there are not to Lessee's knowledge, any defaults, or stating if any defaults are claimed, any statement may be relied upon by any prospective purchaser or encumbrancer of the City Property.

20.19 Warranties. Lessee and City each acknowledge and represent that it is duly organized, validly existing and in good standing and has the right, power and authority to enter into this Lease and bind itself hereto through the party set forth as signatory for the party below.

20.20 Waiver of City Liens . City waives any and all lien rights it may have, statutory or otherwise, concerning the Communication Facility or any portion thereof. The Communication Facility shall be deemed personal property for purposes of this Lease, regardless of whether any portion is deemed real or personal property under applicable law; City consents to Lessee's right to remove all or any portion of the Communication Facility from time to time in Lessee' s sole discretion and without City's consent.
[SIGNATURES APPEAR ON FOLLOWING PAGE]
27 21
IN WITNESS WHEREOF, the parties have caused this Lease to be effective as of the last date written below.
"CITY"
City of Marina,
a municipal corporation
By:

Name: Layne Long
Its: City Manager
Date:

APPROVED AS TO FORM:

Rene Alejandro Ortega
City Attorney
ATTEST:

City Clerk
"LESSEE"
Bay Area Environmental Research Institute,

By: George E Hays
Its: General Counsel
By:

Name: George E. Hays
Its: General Counsel
Date: June 14, 2024
[ACKNOWLEDGMENTS APPEAR ON FOLLOWING TWO (2) PAGES]
28 22
Exhibit "A"
Legal Description of City Property

Parcel 12, as said Parcel is shown on that certain "amended official map amending that map filed in Volume 19, Citites andTowns, page 22, showing the creation of Marina Municipal Airport Parcels."
Recorded July 31st, 2001 in Volume 21 of Citites and Towns, at page 34, in the office of the County Recorder, Monterey County, State of California.

APN: 031-111-034
29 23
Exhibit "B"
Depiction of Premises & Communication Facility

30 Exhibit "C" Insurance Requirements

Lessee shall procure and maintain for the duration of the contract insurance against claims for injuries to persons or damages to property which may arise from or in connection with the Lessee’s operation and use of the leased premises. The cost of such insurance shall be borne by the Lessee.

MINIMUM SCOPE AND LIMIT OF INSURANCE

Coverage shall be at least as broad as:

1. Commercial General Liability (CGL): Insurance Services Office Form CG 00 01 covering CGL on an “occurrence” basis, including products and completed operations, property damage, bodily injury and personal & advertising injury with limits no less than $2,000,000 per occurrence. If a general aggregate limit applies, either the general aggregate limit shall apply separately to this project/location (ISO CG 25 03 or 25 04) or the general aggregate limit shall be twice the required occurrence limit.

2. Workers’ Compensation insurance as required by the State of California, with Statutory Limits, and Employer’s Liability Insurance with limits of no less than $1,000,000 per accident for bodily injury or disease. (This applies to lessees with employees).

3. Property insurance against all risks of loss to any tenant improvements or betterments, at full replacement cost with no coinsurance penalty provision. If the Lessee maintains broader coverage and/or higher limits than the minimums shown above, the City requires and shall be entitled to the broader coverage and/or the higher limits maintained by the Lessee. Any available insurance proceeds in excess of the specified minimum limits of insurance and coverage shall be available to the City.

Other Insurance Provisions
The insurance policies are to contain, or be endorsed to contain, the following provisions:

Additional Insured Status
The City, its officers, officials, employees, and volunteers are to be covered as additional insureds on the CGL policy with respect to liability arising out of work or operations performed by or on behalf of the Contractor including materials, parts, or equipment furnished in connection with such work or operations. General liability coverage can be provided in the form of an endorsement to the Contractor’s insurance (at least as broad as ISO Form CG 20 10 11 85 or if not available, through the addition of both CG 20 10, CG 20 26, CG 20 33, or CG 20 38; and CG 20 37 if a later edition is used).

Primary Coverage
For any claims related to this contract, the Lessee’s insurance coverage shall be primary and non-contributory and at least as broad as ISO CG 20 01 04 13 as respects the City, its officers, officials, employees, and volunteers. Any insurance or self-insurance maintained by the City, its officers, officials, employees, or volunteers shall be excess of the Lessee’s insurance and shall 31 not contribute with it. This requirement shall also apply to any Excess or Umbrella liability policies.

Umbrella or Excess Policy
The Lessee may use Umbrella or Excess Policies to provide the liability limits as required in this agreement. This form of insurance will be acceptable provided that all of the Primary and Umbrella or Excess Policies shall provide all of the insurance coverages herein required, including, but not limited to, primary and non-contributory, additional insured, Self-Insured Retentions (SIRs), indemnity, and defense requirements. The Umbrella or Excess policies shall be provided on a true “following form” or broader coverage basis, with coverage at least as broad as provided on the underlying Commercial General Liability insurance. No insurance policies maintained by the Additional Insureds, whether primary or excess, and which also apply to a loss covered hereunder, shall be called upon to contribute to a loss until the Contractor’s primary and excess liability policies are exhausted.

Legal Liability Coverage
The property insurance is to be endorsed to include Legal Liability Coverage (ISO Form CP 00 40 04 02 or equivalent) with a limit equal to the replacement cost of the leased property.

Notice of Cancellation
Each insurance policy required above shall provide that coverage shall not be canceled, except with notice to the City.

Waiver of Subrogation
Lessee hereby grants to City a waiver of any right to subrogation which any insurer of said Lessee may acquire against the City by virtue of the payment of any loss under such insurance.

Lessee agrees to obtain any endorsement that may be necessary to affect this waiver of subrogation, but this provision applies regardless of whether or not the City has received a waiver of subrogation endorsement from the insurer.

Self-Insured Retentions
Self-insured retentions must be declared to and approved by the City. The City may require the Lessee to purchase coverage with a lower retention or provide proof of ability to pay losses and related investigations, claim administration, and defense expenses within the retention. The policy language shall provide, or be endorsed to provide, that the self-insured retention may be satisfied by either the named insured or City. The CGL and any policies, including Excess liability policies, may not be subject to a self-insured retention (SIR) or deductible that exceeds $25,000 unless approved in writing by City. Any and all deductibles and SIRs shall be the sole responsibility of Lessee who procured such insurance and shall not apply to the Indemnified Additional Insured Parties. City may deduct from any amounts otherwise due Lessee to fund the SIR/deductible. Policies shall NOT contain any self-insured retention (SIR) provision that limits the satisfaction of the SIR to the Named. The policy must also provide that Defense costs, including the Allocated Loss Adjustment Expenses, will satisfy the SIR or deductible. City reserves the right to obtain a copy of any policies and endorsements for verification. 32 Acceptability of Insurers
Insurance is to be placed with insurers authorized to conduct business in the state with a current A.M. Best’s rating of no less than A:VII, unless otherwise acceptable to the City.

Verification of Coverage
Lessee shall furnish the City with original certificates and amendatory endorsements or copies of the applicable policy language effecting coverage required by this clause and a copy of the Declarations and Endorsements Pages of the CGL and any Excess policies listing all policy endorsements. All certificates and endorsements and copies of the Declarations & Endorsements pages are to be received and approved by the City before work commences.

However, failure to obtain the required documents prior to the work beginning shall not waive the Lessee’s obligation to provide them. The City reserves the right to require complete, certified copies of all required insurance policies, including endorsements required by these specifications, at any time. City reserves the right to modify these requirements, including limits, based on the nature of the risk, prior experience, insurer, coverage, or other special circumstances.

The Certificate of Insurance and coverage verification and all other notices related to cancellation or non-renewal shall be mailed to:

Risk Manager
City of Marina
211 Hillcrest Avenue
Marina, CA 93933
Special Risks or Circumstances
City reserves the right to modify these requirements, including limits, based on the nature of the risk, prior experience, insurer, coverage, or other special circumstances.

1790920.1

1790920.2
33 INSR ADDL SUBR

LTR INSR WVD

DATE (MM/DD/YYYY)

PRODUCER CONTACT
NAME:

FAXPHONE
(A/C, No):(A/C, No, Ext):

E-MAIL
ADDRESS:

INSURER A :

INSURED INSURER B :

INSURER C :

INSURER D :

INSURER E :

INSURER F :

POLICY NUMBER

POLICY EFF POLICY EXPTYPE OF INSURANCE LIMITS(MM/DD/YYYY) (MM/DD/YYYY)

COMMERCIAL GENERAL LIABILITY

AUTOMOBILE LIABILITY

UMBRELLA LIAB

EXCESS LIAB

WORKERS COMPENSATION

AND EMPLOYERS' LIABILITY
DESCRIPTION OF OPERATIONS / LOCATIONS / VEHICLES (ACORD 101, Additional Remarks Schedule, may be attached if more space is required)

AUTHORIZED REPRESENTATIVE
INSURER(S) AFFORDING COVERAGE NAIC #
Y / N
N / A
(Mandatory in NH)

ANY PROPRIETOR/PARTNER/EXECUTIVE
OFFICER/MEMBER EXCLUDED?
EACH OCCURRENCE $
DAMAGE TO RENTED $PREMISES (Ea occurrence)CLAIMS-MADE OCCUR MED EXP (Any one person) $
PERSONAL & ADV INJURY $
GENERAL AGGREGATE $GEN'L AGGREGATE LIMIT APPLIES PER:

PRODUCTS - COMP/OP AGG $
$
PRO-
OTHER:

LOCJECT

COMBINED SINGLE LIMIT
$(Ea accident)
BODILY INJURY (Per person) $ANY AUTO
OWNED SCHEDULED BODILY INJURY (Per accident) $AUTOS ONLY AUTOS

AUTOS ONLY
HIRED PROPERTY DAMAGE $AUTOS ONLY (Per accident)
$
OCCUR EACH OCCURRENCE $
CLAIMS-MADE AGGREGATE $
DED RETENTION $ $

PER OTH-

STATUTE ER
E.L. EACH ACCIDENT $
E.L. DISEASE - EA EMPLOYEE $
If yes, describe under
E.L. DISEASE - POLICY LIMIT $DESCRIPTION OF OPERATIONS below POLICY

NON-OWNED

SHOULD ANY OF THE ABOVE DESCRIBED POLICIES BE CANCELLED BEFORE

THE EXPIRATION DATE THEREOF, NOTICE WILL BE DELIVERED IN ACCORDANCE WITH THE POLICY PROVISIONS.

THIS IS TO CERTIFY THAT THE POLICIES OF INSURANCE LISTED BELOW HAVE BEEN ISSUED TO THE INSURED NAMED ABOVE FOR THE POLICY PERIOD INDICATED. NOTWITHSTANDING ANY REQUIREMENT, TERM OR CONDITION OF ANY CONTRACT OR OTHER DOCUMENT WITH RESPECT TO WHICH THIS

CERTIFICATE MAY BE ISSUED OR MAY PERTAIN, THE INSURANCE AFFORDED BY THE POLICIES DESCRIBED HEREIN IS SUBJECT TO ALL THE TERMS, EXCLUSIONS AND CONDITIONS OF SUCH POLICIES. LIMITS SHOWN MAY HAVE BEEN REDUCED BY PAID CLAIMS.

THIS CERTIFICATE IS ISSUED AS A MATTER OF INFORMATION ONLY AND CONFERS NO RIGHTS UPON THE CERTIFICATE HOLDER. THIS

CERTIFICATE DOES NOT AFFIRMATIVELY OR NEGATIVELY AMEND, EXTEND OR ALTER THE COVERAGE AFFORDED BY THE POLICIES BELOW. THIS CERTIFICATE OF INSURANCE DOES NOT CONSTITUTE A CONTRACT BETWEEN THE ISSUING INSURER(S), AUTHORIZED REPRESENTATIVE OR PRODUCER, AND THE CERTIFICATE HOLDER.

IMPORTANT: If the certificate holder is an ADDITIONAL INSURED, the policy(ies) must have ADDITIONAL INSURED provisions or be endorsed.

If SUBROGATION IS WAIVED, subject to the terms and conditions of the policy, certain policies may require an endorsement. A statement on this certificate does not confer any rights to the certificate holder in lieu of such endorsement(s).

COVERAGES CERTIFICATE NUMBER: REVISION NUMBER:

CERTIFICATE HOLDER CANCELLATION
© 1988-2015 ACORD CORPORATION. All rights reserved.

The ACORD name and logo are registered marks of ACORDACORD 25 (2016/03) ACORD

TM CERTIFICATE OF LIABILITY INSURANCE
Alliance of Nonprofits for Insurance RR
Hartford - WC Multiple Issuing Cos
Travelers Casualty & Surety Co. of Amer
Swiss Re
6/18/2024
USI Insurance Services, LLC
2375 E.Camelback Road, Suite 250
Phoenix, AZ 85016
877 468-6516
Gary Nerger
602 666-4817 610 537-2283
[email protected]
Bay Area Environmental
Research Institute
P.O. Box 25
Moffett Field, CA 94035
10023
00914
31194
NONAIC
A X
X
X
202337379 08/20/2023 08/20/2024 1,000,000
500,000
20,000
1,000,000
2,000,000
2,000,000
D

X COMP X COLL
CWA001593907 08/20/2023 08/20/2024
DED $500
DED $500
A X X 202337379UMB 08/20/2023 08/20/2024 4,000,000
4,000,000
B
N
41WECAV0ZW2 09/10/2023 09/10/2024 X
1,000,000
1,000,000
1,000,000
C Employee Theft
incl 3rd Party
106053225 02/12/2024 02/12/2025 $1,000,000/$10,000 ret
General Liability includes an automatic Additional Insured endorsement that provides Additional Insured status to the Certificate Holder, only when there is a written contract or written agreement between the named insured and the certificate holder and with regard to work performed by or on behalf of the named insured or as pertains to leased property. General Liability contains a special endorsement with "Primary and Non-contributory" wording, when required by written contract. This form is (See Attached Descriptions)
City of Marina
211 Hillcrest Avenue
Marina, CA 93933
1 of 2
#S45146022/M44937454
BAYARE32Client#: 1635656
JFKZP
1 of 2
#S45146022/M44937454
34 SAGITTA 25.3 (2016/03)
DESCRIPTIONS (Continued from Page 1)
subject to any/all respective policy provisions.

Additional insured includes: The City, its officers, officials, employees, and volunteers.

The General Liability policy provide a Blanket Waiver of Subrogation when required by written contract, except as prohibited by law.
2 of 2
#S45146022/M44937454
35 36
37 38
39 40
41 42
43 44
June 24, 2024 Item No. 10g(2)
Honorable Mayor and Members City Council Meeting
Of the Marina City Council of July 2, 2024

RECOMMENDATION THAT CITY COUNCIL CONSIDER ADOPTING
RESOLUTION NO. 20 24-, APPROVING A REIMBURSEMENT

AGREEMENT REGARDING THE PROPOSED COMMUNITY
FACILITIES DISTRICT NO. 20 24-1 (“ THE DUNES WEST SIDE SERVICES CFD”)
RECOMMENDATION:

It is recommended that the City Council consider:

1. Adopting Resolution No. 2024-, approving a Reimbursement Agreement regarding the Community Facilities District No. 2024-1 (“The Dunes West Side Services CFD”).

BACKGROUND:

The City Council had previously approved a Development and Disposition Agreement (“DDA”) with Marina Community Partners (“MCP”) back in 2005 for the transfer of property from the City to MCP for The Dunes Development. A key component of the DDA was a provi sion requiring The Dunes Development be “Fiscally Neutral” to the City. In 2015, the City formed Community Facilities District No. 2015-1 (“Dunes CFD”) to levy a special tax to fund all or a part of the public services (the “Services”) required to maintain infrastructure to be owned by the City at The Dunes Development. The City has been levying special taxes since 2015 to pay for services for The Dunes Development.

The City has received a petition from MCP requesting the City to create a new Community Facilities District to be designated City of Marina Community Facilities District No. 2024-1 (“The Dunes West Side Services CFD”) to levy a special tax to fund all or a part of the public services (the “Services”) required to maintain infrastructure at The Dunes West Side Development. A map of the Proposed West Side Services CFD is included as Attachment A. In addition, the petition requests the City to designate a Future Annexation Area , which is an area in which additional parcels can be annexed into the CFD in the future if the owners of the parcels execute a unanimous consent to annexation.

ANALYSIS:

The proposed annual amount of the special taxes to be levied to fund all or a part of the Services required for maintaining the infrastructure at The Dunes West Side Development is estimated to range from $1,505 to $1,770 per residential unit and will be escalated each year to adjust for inflation. Non-Residential Property will have a special tax payment of $6,442 per acre.

Engineering staff has prepared this estimate in conjunction with the City Manager and Shea Homes Limited Partnership, developer of The Dunes Development . The Services to be funded include maintenance of Streets, Sidewalks, Curbs & Gutters, Decorative Lighting , Storm Drains, Parks and Landscape and Public Restroom Facilities.
1 At tonight’s City Council meeting there will be a separate ordinance prepared by Stradling Yocca Carlson & Rauth LLP , the City’s Bond Counsel related to the adoption of an Ordinance establishing the Marina Special Tax District Financing Code as Chapter 3.35 of the Marina Municipal Code for your consideration and approval.

Legal Documents
Reimbursement Agreement – The Reimbursement Agreement is a mechanism by which the Property Owner may advance certain costs related to the costs of formation of the District, and to provide that such District, if formed, will reimburse the Owner for the amounts advanced hereunder.

Future Actions
Based on the proposed CFD formation schedule, the following CFD formation legal actions are scheduled as follows:

Resolution of Intention – The Resolution of Intention will be considered at the August 7 th City Council meeting and will do the following: a) accepts the petition filed by Shea with respect to the Dunes West Side Services CFD; b) declares the intention of the City to form the Dunes West Side Services CFD and the Future Annexation Area; (c) describes the territories within the boundaries of the Dunes West Side Services CFD, and the Future Annexation Area; d) describes the types of services that will be funded by special taxes; e) describes the rate and method of apportionment of the special taxes to be levied in the Dunes West Side Services CFD; f) calls a public hearing to be held on September 17, 2024; and g) describes the proposed voting procedures for the Dunes West Side Services CFD.

Resolution of Formation – The Resolution of Formation Public Hearing will be held on September 17th. The formation of the Dunes West Side Services CFD will occur after the public hearing . At that hearing, the City Council will be presented with information regarding the Dunes West Side Services CFD, the special taxes, and public services. The public will also have the opportunity to comment on the Dunes West Side Services CFD. After the conclusion of the September 17th public hearing the City Council may take the following actions:

1. Adopt a resolution establishing the Dunes West Side Services CFD

2. Call a special election

3. Conduct the election

4. Adopt a resolution declaring the results of the election.

5. Introduce for first reading an ordinance authorizing the levy of special taxes

Additionally, the City Council will consider a Services Funding Agreement outlining the terms whereby MCP agrees to make up any shortfall incurred during the project build -out period and outlines the arrangement between the City and the Dunes Promenade Commercial Association to maintain the Village Square infrastructure to be constructed at the Promenade.

The adoption of the Resolution approving the Reimbursement Agreement under consideration this evening will not commit the City Council to establish Dunes West Side Services CFD nor authorize the levy of special taxes. The City Council may establish Dunes West Side Services CFD only after conducting the September 17th public hearing, and may levy the special taxes only if the result of the special election show 2/3rds approval. Following the September 17th public hearing and landowner election, the proposed schedule to complete the formation of the Dunes West Side Services CFD is as follows:
2 October 1, 2024: Second Reading of ordinance authorizing special tax levy November 1, 2024: Special Tax Ordinance becomes effective The resolutions and related documents have been prepared and reviewed by the City’s consultant team, which includes bond counsel (Stradling), municipal advisor (Fieldman, Rolapp and Associates) and special tax consultant (Goodwin Consulting).

FISCAL IMPACT:

There is no fiscal impact. The reimbursement agreement covers the city's cost in creating the district.

CONCLUSION:

This request is submitted for City Council consideration and possible action. _______________________
James V. Fabian
Principal, Fieldman, Rolapp & Associates
Municipal Advisor
City of Marina
_______________________
Tori Hannah
Finance Director
City of Marina
REVIEWED/CONCUR:
_____________________
Layne P. Long
City Manager
City of Marina
Attachments:

A. Proposed CFD Map for The Dunes West Side Services CFD B. Resolution Approving Reimbursement Agreement
C. Reimbursement Agreement
3 C
C
C
C
C
C
C
C

CCCCCCCCCC C

C C CCCC

CCCCCCCCCC
C
C
C
C
C C
C
C
C
C
C
C
C
C
C
C
C
C
C
C C CC
CCC
C
C
C
C
C
C
C
C
C
C
C
C
C
C
C
C
C
C
C
C
C
C
C
C
C
C
C
C
C
C
C
C
C
C
C
C
C
C C
C

CCCCCCC
C
C
C
C
C
C
C
C
C
C
C
C
C
C
C
C
C C
CCC
C
C
C
C
C
C
C
C
C
C
C
C
C
C
CC
CC
C
C
C
C
C
C
C
C
C
C
C
C
C
C
C

CCCCCCC C C
HIGHWAY 1
HIGHWAY 1
8TH STREET

DIVARTY STREET
2ND AVENUE
3RD STREET
6TH STREET
1ST AVENUE

IMJIN PARKWAY

TELEGRAPH BLVD
4TH AVENUE

CALIFORNIA AVENUE
9TH STREET
3RD AVENUE
10TH STREET2ND AVENUE

IMJIN PARKWAY
8TH STREET
3 4 5 6
9 10
21 14 15 16
22 23
24 25
26 A B
C
D
5 3
33 34
35 DRAFT - PRELIMINARY REVIEW

PROPOSED BOUNDARIES OF

COMMUNITY FACILITIES DISTRICT
CFD No. 2024-1
(THE DUNES WEST SIDE SERVICES)

WHITSON ENGINEERS
6 HARRIS COURT, MONTEREY CALIFORNIA
EI N E
S
ONW
E
N
I TH S
G R

COUNTY RECORDER'S STATEMENT

CITY CLERK'S STATEMENT
LEGEND

CITY CLERK'S STATEMENT
CITY
PARK
PHASE 2
EAST
PHASE 1C
PHASE 1
PHASE 1A

ATTACHMENT A
4 RESOLUTION NO. 2024-

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF MARINA

APPROVING A REIMBURSEMENT AGREEMENT REGARDING THE PROPOSED COMMUNITY FACILITIES DISTRICT NO. 2024-1 OF THE CITY OF MARINA (THE

DUNES WEST SIDE SERVICES)
THE CITY COUNCIL OF THE CITY OF MARINA DOES HEREBY RESOLVE AS FOLLOWS:

Section 1. Shea Homes-Marina Community Partners (the “Developer”) has submitted to the City Manager of the City of Marina (the “City”) a check in the amount of $100,000.00 (the “Deposit”), to be used by the City to pay costs of the City in connection with proceedings under section 53311 et seq . of the California Government Code (the “Act”) to create a community facilities district to be designated “Community Facilities District No. 2024-1 of the City of Marina (The Dunes West Side Services )” (the “CFD”).

Section 2. There has also been submitted a Reimbursement Agreement (the “Agreement”), to be entered into by the Developer and the City (for itself and on behalf of the CFD), and the City now desires to enter into the Agreement with the Developer in order to assist with the formation of the CFD.

Section 3. The City Council hereby approves and authorizes the City Manager to execute and deliver the Agreement, in the form on file with the City Clerk and to take all actions on his part necessary to implement the Agreement. The City Manager is hereby authorized and directed to accept the Deposit and to use the Deposit (and any subsequent Deposits, as defined in the Agreement) in the manner contemplated by the Agreement.

Section 4. The firm of Goodwin Consulting Group, Inc. is hereby designated as Special Tax Consultant to the City for the CFD, the firm of Fieldman, Rolapp & Associates, Inc. is hereby designated as municipal advisor to the City for the CFD, and the firm of Stradling Yocca Carlson & Rauth LLP is hereby designated as Formation Counsel to the City for the CFD. The City Manager is hereby authorized and directed to execute agreements with said firms for their services in connection with the CFD, in the respective forms filed with the City Manager of the City. In any event, the fees and expenses of such consultants shall be payable solely from Deposits.

Section 5. The Mayor, the City Manager, the Finance Director, City Clerk and all other officers of the City are hereby authorized and directed to take all actions and do all things necessary or desirable hereunder with respect to the implementation of the Agreement, including but not limited to the execution and delivery of any and all agreements, certificates, instruments and other documents, which they, or any of them, may deem necessary or desirable and not inconsistent with the purposes of this Resolution.

PASSED AND ADOPTED by the City Council of the City of Marina at a regular meeting duly held on the 2nd day of July 2024, 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

ATTACHMENT B
5 4895-1864-1589v4/202027-0001

REIMBURSEMENT AGREEMENT

REGARDING THE PROPOSED
COMMUNITY FACILITIES DISTRICT NO. 2024-1

OF THE CITY OF MARINA (THE DUNES WEST SIDE SERVICES)

THIS REIMBURSEMENT AGREEMENT REGARDING THE PROPOSED COMMUNITY FACILITIES DISTRICT NO. 2024-1 OF THE CITY OF MARINA (THE DUNES—SERVICES) (the “Agreement”) dated as of July 1, 2024, is entered into by and between the CITY OF MARINA, a general law city organized and existing under the laws and constitution of the State of California (the “City”), and MARINA COMMUNITY PARTNERS, LLC, a Delaware limited liability company (the “Owner”).

R E C I T A L S:

A. The Owner and affiliates of Owner own approximately 70 acres of land described in Exhibit A attached hereto (the “Property”), which the Owner desires to include within proposed Community Facilities District No. 2024-1 of the City of Marina (The Dunes West Side Services) (the “District”) to be established by the City pursuant to the Mello-Roos Community Facilities Act of 1982 ( Section 53311 et seq. of the California Government Code), as incorporated into the Marina Municipal Code, with certain modifications, as Chapter 3.35 of the Marina Municipal Code.

B. The City and the Owner are desirous of entering into this Agreement in order to provide a mechanism by which the Owner may advance certain costs related to the cost of formation of the District, and to provide that such District, if formed, will reimburse the Owner for the amounts advanced hereunder.

AGREEMENT
NOW, THEREFORE, in consideration of the mutual promises and covenants set forth herein, the parties hereto agree as follows:

1. Recitals. Each of the above recitals is incorporated herein and is true and correct.

2. Potential Formation of the District.
(a) At the request of the Owner, the City will undertake to form the District. The City will retain, at the Owner’s expense, the necessary consultants to analyze the proposed formation of the District, including an engineer, special tax consultant, financial advisor, formation counsel, and other consultants deemed necessary by the City. In addition, City staff time spent in connection with the formation of the District shall be at Owner’s expense. (b) In order to begin the process of analyzing the potential formation of the District, the Owner has advanced to the City a sum totaling $100,000.00. From time to time, the Owner shall make additional advances to the City within 15 days following receipt from the City of a request for an additional advance to cover the costs of forming the District. In the event the Owner does not deliver the requested amount to the City within such 15-day period, the City will have no obligation to proceed with the analys is or formation unless and until such additional advance is received. The Owner shall have the right to notify the City at any time, in writing, of its

ATTACHMENT C
6 2
4895-1864-1589v4/202027-0001
intention to abandon the formation of the District. Upon receipt of such notice, the City shall instruct its consultants to cease work as soon as practicable. The Owner shall be responsible to pay all costs and expenses incurred by the City or any City consultant or advisor prior to the date on which the City’s consultants are notified of the Owner’s notice of abandonment.

Notwithstanding a decision of the Owner to abandon the formation of the District, the City may, in its sole discretion, elect to proceed with formation of the District with funds other than those of the Owner; provided, however, that, in executing this Agreement, the Owner shall not be deemed to have waived their right to object to the formation of the District. (c) The City will provide to the Owner on request a summary of how the advances have been spent and the unexpended balance remaining. The amounts advanced by the Owner will be reimbursable to the Owner, without interest, from the proceeds of special taxes of the District when and if the District is formed.

3. Reimbursement Procedure . The City shall return any funds which have been advanced by the Owner which are not expended on the purposes set forth in Section 2 above.

Such returned funds shall be without interest.

4. Abandonment of CFD Formation Process . The Owner understands that any formation of the District shall be in the sole discretion of the City. No provision of this Agreement shall be construed as a promise, warranty or agreement by the City to form the District or to annex the Property to any other district or improvement area of the City. The City shall have no liability to Owner for its decision not to form the District.

5. Indemnification and Hold Harmless. The Owner hereby assumes the defense of, and indemnifies and saves harmless, jointly and severally, the City and each of its officers, directors, employees and agents, from and against all actions, damages, claims, losses or expenses of every type and desc ription to which they may be subjected or put, by reason of, or arising out of any acts or omissions taken by the Owner or any of the Owner’s officers, employees, contractors and agents with respect to the formation of the District.

6. Notices. Any notice to be provided pursuant to this Agreement shall be delivered to the following addresses:

Owner: Marina Community Partners, LLC
90 Tenth Street
Marina, CA 93933
Attention: Mr. Doug Yount, Director
Telephone: (831) 277-3918
Email: [email protected]
City: City of Marina
211 Hillcrest Avenue
Marina, CA 93933
Attn: City Manager
Telephone: (831) 884-1278
Email: [email protected]

ATTACHMENT C
7 3
4895-1864-1589v4/202027-0001
With a copy to: Stradling Yocca Carlson & Rauth LLP
660 Newport Center Drive, Suite 1600
Newport Beach, CA 92660
Attention: Brian D. Quint, Esq.

Telephone: (949) 725-4063
Email: [email protected]
Each party may change its address for delivery of notice by delivering written notice of such change of address to the other party.

7. Assignment. The Owner may assign its interest in this Agreement at any time provided, however, that the Owner shall provide written evidence of any assignment to the City.

8. Severability. If any part of this Agreement is held to be illegal or unenforceable by a court of competent jurisdiction, the remainder of this Agreement shall be given effect to the fullest extent permitted by law.

9. Entire Agreement. This Agreement contains the entire agreement between the parties with respect to the matters provided for herein.

10. Amendments. This Agreement may be amended or modified only by written instrument signed by all parties.

11. Counterparts. This Agreement may be executed in counterparts, each of which shall be deemed an original.

12. Governing Law . This Agreement and any dispute arising hereunder shall be governed by and interpreted in accordance with the laws of the State of California.

13. No Third Party Beneficiaries . No person or entity shall be deemed to be a third party beneficiary hereof, and nothing in this Agreement (either express or implied) is intended to confer upon any person or entity, other than the City and the Owner, any rights, remedies, obligations or liabilities under or by reason of this Agreement.

14. Singular and Plural; Gender. As used herein, the singular of any word includes the plural, and terms in the masculine gender shall include the feminine.

15. Termination. This Agreement shall terminate and be of no further force and effect on December 1, 2028, unless expressly amended by the parties; provided, however, that the Owner’s obligations under Section 5 shall survive the termination and the City’s obligation to provide reimbursement in accordance with Section 3 for expenses incurred prior to the termination date shall also survive termination.

ATTACHMENT C
8 S-1
4895-1864-1589v4/202027-0001
IN WITNESS WHEREOF, the parties have executed this Agreement on the day and year first above written.

CITY OF MARINA

By
City Manager
ATTEST:

City Clerk

MARINA COMMUNITY PARTNERS, LLC a
Delaware limited liability company

By: Shea Homes Limited Partnership
a California limited partnership
Its Sole Member

By:

Name:

Its: Authorized Agent

By:

Name:

Its: Authorized Agent

ATTACHMENT C
9 A-1
4895-1864-1589v4/202027-0001

EXHIBIT A

DESCRIPTION OF PROPERTY
Real property in the City of Marina, County of Monterey, State of California, described as follows:

Monterey County Assessor Parcel Nos.:

1. Tax Zone 1: All parcels owned by Shea Homes Limited Partnership. APNs:

031-296-001-0000 031-298-020-0000 031-284-019-000
031-296-002-0000 031-298-021-0000 031-284-020-000
031-296-003-0000 031-285-001-0000 031-284-021-000
031-296-004-0000 031-285-002-0000 031-284-022-000
031-296-005-0000 031-285-003-0000 031-284-023-000
031-296-007-0000 031-285-004-0000 031-284-024-000
031-296-008-0000 031-285-006-0000 031-284-025-000
031-296-009-0000 031-285-007-0000 031-284-026-000
031-296-010-0000 031-285-008-0000 031-284-027-000
031-296-011-0000 031-285-009-0000 031-284-028-000
031-296-013-0000 031-285-010-0000 031-284-029-000
031-296-014-0000 031-285-012-0000 031-284-030-000
031-296-015-0000 031-285-013-0000 031-284-031-000
031-296-016-0000 031-285-014-0000 031-284-032-000
031-296-017-0000 031-285-015-0000 031-284-033-000
031-296-019-0000 031-286-001-0000 031-284-034-000
031-296-020-0000 031-286-002-0000 031-284-035-000
031-296-021-0000 031-286-003-0000 031-284-036-000
031-296-022-0000 031-286-004-0000 031-284-037-000
031-296-023-0000 031-286-005-0000 031-284-038-000
031-297-001-0000 031-286-006-0000 031-284-039-000
031-297-002-0000 031-286-008-0000 031-284-040-000
031-297-003-0000 031-286-009-0000 031-284-041-000
031-297-005 031-286-010-0000 031-284-042-000
031-297-006 031-286-011-0000 031-284-043-000
031-297-007 031-286-012-0000 031-284-044-000
031-297-008 031-286-013-0000 031-284-045-000
031-297-010-0000 031-286-015-0000 031-284-046-000
031-297-011-0000 031-286-016-0000 031-284-047-000
031-297-012-0000 031-286-017-0000 031-284-048-000
031-297-014-0000 031-286-018-0000 031-284-049-000
031-297-015-0000 031-286-019-0000 031-284-050-000
031-297-016-0000 031-286-020-0000 031-284-051-000
031-297-017-0000 031-284-001-000 031-284-052-000
031-297-018-0000 031-284-002-000 031-284-053-000
031-298-001-0000 031-284-003-000 031-284-054-000
031-298-002-0000 031-284-004-000 031-284-055-000

ATTACHMENT C
10 A-2
4895-1864-1589v4/202027-0001
031-298-003-0000 031-284-005-000 031-284-056-000
031-298-004-0000 031-284-006-000 031-284-057-000
031-298-005-0000 031-284-007-000 031-284-058-000
031-298-007-0000 031-284-008-000 031-284-059-000
031-298-008-0000 031-284-009-000 031-284-060-000
031-298-009-0000 031-284-010-000 031-284-061-000
031-298-011-0000 031-284-011-000 031-284-062-000
031-298-012-0000 031-284-012-000 031-284-063-000
031-298-013-0000 031-284-013-000 031-284-064-000
031-298-014-0000 031-284-014-000 031-284-065-000
031-298-015-0000 031-284-015-000 031-284-066-000
031-298-017-0000 031-284-016-000 031-284-067-000
031-298-018-0000 031-284-017-000 031-284-068-000
031-298-019-0000 031-284-018-000

2. Tax Zone 2:
a. Parcel 031-282-044-000: Marina Community Partners, LLC, a Delaware limited liability company
b. Parcel 031-282-048-000: Marina Community Partners, LLC, a Delaware limited liability company
c. Parcel 031-282-062-000: Marina Community Partners, LLC, a Delaware limited liability company
d. Parcel 031-251-073-000: Dunes Development LP, a California limited partnership e. Parcel 031-251-074-000: Marina Community Partners, LLC, a Delaware limited liability company
f. Parcel 031-221-021-000: Marina Community Partners, LLC, a Delaware limited liability company

3. Additional parcels proposed for inclusion in the District or an Annexation Area, which are not owned by Owner or Owner’s Affiliates:
a. Parcel 031-251-071-000: Monterey Bay Hotels, LP, a California limited partnership b. Parcel 031-251-072-000: Monterey Bay Hotels, LP, a California limited partnership e. Parcel 031-251-075-000: City of Marina, a municipal corporation f. Parcel 031-251-005-000: The Marina Redevelopment Agency h. Parcel 031-221-022-000: City of Marina, a municipal corporation

ATTACHMENT C
11 June 11, 2024 Item No. 10g(3)

Honorable Mayor and Members City Council Meeting
of the Marina City Council of July 2, 2024

CITY COUNCIL CONSIDER ADOPTING RESOLUTION NO. 20 24-,
APPROVING AMENDMENT NO. 2 TO AGREEMENT BETWEEN CITY

OF MARINA AND NEW IMAGE LANDSCAPE COMPANY OF

FREMONT, CALIFORNIA, TO EXTEND THE AMENDED CONTRACT

FOR TWO YEARS, INCREASE THE COMPENSATION TO THE
CONTRACTOR BY $ 31,344.00 ANNUALLY AND AUTHORIZ E THE
CITY MANAGER TO EXECUTE AMENDMENT NO. 2 ON BEHALF OF

THE CITY SUBJECT TO FINAL REVIEW AND APPROVAL BY THE

CITY ATTORNEY

REQUEST:

It is requested that the City Council consider:

1. Adopting Resolution No. 2024-__, approving Amendment No. 2 to the Agreement between City of Marina and New Image Landscape Company of Fremont, California, to extend the amended contract for two years and increase the compensation payable to the Contractor by $31,344.00 annually, and;

2. Authorize the City Manager to execute Amendment No. 2 on behalf of the City subject to final review and approval by City Attorney.

BACKGROUND:

At the regular meeting of June 5, 2018, the City Council adopted Resolution 2018 -58, awarding the Landscape Maintenance Services Contract to New Image Landscape Company of Fremont, California. The awarded contract period was for one year with the option for extending the contract by amendment.

At the regular meeting of August 7, 2019, the City Council adopted Resolution 2019-83, amending the Landscape Maintenance Services Contract which covers the three landscape districts, Locke Paddon Community Facilities District, and the Marina Branch Library.

ANALYSIS:

Airport landscape maintenance had been accomplished through an ongoing contract with Commercial Environment Landscape (CEL) of Gilroy, California by Council approval of Resolution 2008-141. Since then, Airport staff have evaluated the maintenance efforts and deemed the Contractor’s work as not sufficient for the City’s needs. On April 5, 2024, a notice of cancellation was sent to the Contractor to cease all work and cancel the existing contract.

1 To continue with the ongoing maintenance, staff recommends expanding the existing scope of work with New Image Landscape Company for the Airport (see “Exhibit A”) and extend the contract for two years in conformance with section A2.20 of the contract specifications which allows the contract to be extended per written approval by the Contractor and the City of Marina .

Airport maintenance shall be phased in a 6 -month cycle (twice annually) with the main City Airport Administration Building landscaping maintai ned every other week. The amendment will also include the landscape maintenance of the new Martin Luther King Jr. statue landscaping area at the Marina Branch Library (see “Exhibit B”). The proposed Amendment No. 2 would increase the total contract amount by $31,344.00 to a total annual amount of $57,024.00 (“Exhibit C”). This action, if approved, would be effective July 1, 2024.

FISCAL IMPACT:

Should the City Council approve this request, the total compensation payable to New Image Landscape Company under the Agreement would be increased by $31,344.00 to a total amount of $57,024.00 annually. The Districts’ current account balances with approved budgets will allow for the contract increase.

CONCLUSION:

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

Respectfully submitted,

_____________________________
Edrie Delos Santos, P.E.

Public Works Department
City of Marina

REVIEWED/CONCUR:

__________________________
Nourdin Khayata, P.E.

Interim Public Works Director
City of Marina

_____________________________
Layne Long
City Manager
City of Marina

2 RESOLUTION NO. 2024-

A RESOLUTION OF THE CITY OF MARINA APPROVING AMENDMENT
NO. 2 TO AGREEMENT BETWEEN CITY OF MARINA AND NEW IMAGE

LANDSCAPE COMPANY OF FREMONT, CALIFORNIA, TO EXTEND THE

AMENDED CONTRACT FOR TWO YEARS, INCREASE THE
COMPENSATION TO THE CONTRACTOR BY $31,344.00 ANNUALLY

AND AUTHORIZE THE CITY MANAGER TO EXECUTE AMENDMENT
NO. 2 ON BEHALF OF THE CITY SUBJECT TO FINAL REVIEW AND

APPROVAL BY THE CITY ATTORNEY

WHEREAS, at the regular meeting of June 5, 2018, the City Council adopted Resolution 2018 - 58, awarding the Landscape Maintenance Services Contract to New Image Landscape Company of Fremont, California. The awarded contract period was for one year with the option for extending the contract by amendment, and;

WHEREAS, at the regular meeting of August 7, 2019, the City Council adopted Resolution 2019- 83, amending the Landscape Maintenance Services Contract which covers the three landscape districts, Locke Paddon Community Facilities District, and the Marina Branch Library, and;

WHEREAS, Airport landscape maintenance had been accomplished through an ongoing contract with Commercial Environment Landscape (CEL) of Gilroy, California by Council approval of Resolution 2008-141. Since then, Airport staff have evaluated the maintenance efforts and deemed the Contractor’s work as not sufficient for the City’s needs. On April 5, 2024, a notice of cancellation was sent to the Contractor to cease all work and cancel the existing contract, and;

WHEREAS, to continue with the ongoing maintenance, staff recommends expanding the existing scope of work with New Image Landscape Company for the Airport (see “Exhibit A”) and extend the contract for two years in conformance with section A2.20 of the contract specifications which allows the contract to be extended per written approval by the Contractor and the City of Marina.

Airport maintenance shall be phased in a 6 -month cycle (twice annually) with the main City Airport Administration Building landscaping maintained every other week. The amendment will also include the landscape maintenance of the new Martin Luther King Jr. statue landscaping area at the Marina Branch Library (see “Exhibit B”). The proposed Amendment No. 2 would increase the total contract amount by $31,344.00 to a total annual amount of $57,024.00 (“Exhibit C”). This action, if approved, would be effective July 1, 2024, and;

WHEREAS, should the City Council approve this request, the total compensation payable to New Image Landscape Company under the Agreement would be increased by $31,344.00 to a total amount of $57,024.00 annually. The Districts’ current account balances with approved budgets will allow for the contract increase.

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

1. Approve Amendment No. 2 to the Agreement between City of Marina and New Image Landscape Company of Fremont, California, to extend the amended contract for two years and increase the compensation payable to the Contractor by $31,344.00 annually, and;

2. Authorize the City Manager to execute Amendment No. 2 on behalf of the City subject to final review and approval by City Attorney.
3 Resolution No. 2024-
Page Two

PASSED AND ADOPTED by the City Council of the City of Marina at a regular meeting duly held on the 2nd day of July 2024, 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

4 PUBLIC WORKS DEPARTMENT

CITY OF MARINA
211 HILLCREST AVENUE
MARINA, CALIFORNIA 93933
PH: (831) 884-1212
FAX: (831) 384-0425
SCALE: NONE

EXHIBIT
A
06/11/2024
Marina Airport
Routine Landscape
Maintenance Areas
for Contract Amendment 2
(6-month cycle, twice annually)

EXHIBIT A
5 Beach Rd
Starfish Ct Marina Dr
Sand Dollar Ct
Marina Dr
001
018017
009
006 021
022
010
004
007
014013
003
002
012
023
011
028
016
015
024
005
031 029 025026027
008
020
030
019
Boundary and Landscaped Area Map
MARINA

LIBRARY
PLAY-
GROUND
PATIO
CO
PL
PL
PL
PL
PL
PL
PL
PL
PL
PL
PL
PL
PL
PL
PL
PL
PL
PL
PL
PL
PL
LOT 43
2 MAPS 13
LOT 42
2 MAPS 13

LIBRARY
(E) PLAYGROUND

EXISTING TREES

TO REMAIN, PROTECT
IN PLACE (TYP.)

EXISTING TREES

TO REMAIN, PROTECT
IN PLACE (TYP.)

PUBLIC WORKS DEPARTMENT

CITY OF MARINA
211 HILLCREST AVENUE
MARINA, CALIFORNIA 93933
PH: (831) 884-1212
FAX: (831) 384-0425
SCALE: NONE

EXHIBIT
B
05/14/2024
Marina Branch Library
Routine Landscape
Maintenance Areas
for Contract Amendment 2
Existing Maintenance

0.75 Acres
MLK Statue

0.14 Acres
LEGEND

EXHIBIT B
6 EXHIBIT C TO STAFF REPORT
AMENDMENT NO. 2

TO LANDSCAPE MAINTENANCE SERVICES AGREEMENT

CYPRESS COVE II, SEABREEZE, MONTEREY BAY ESTATES, LOCKE-PADDON

COMMUNITY FACILITIES DISTRICT, MARINA BRANCH LIBRARY
This Amendment No. 2 ("Amendment No. 2") to the Landscape Maintenance Services Agreement by and between the City of Marina, a California charter city, hereinafter referred to as "City," and New Image Landscape Company, of Fremont, California, a California corporation, hereinafter referred to as "Contractor" is made and entered into as of the 1st day of July 2020, even though the parties may have executed it after said date.

In consideration of the mutual promises contained herein, City and Contractor agree that the Terms and Conditions set forth herein are incorporated into the Agreement for Landscape Maintenance Services between City and Contractor dated August 2, 2018 (the "Agreement") as amended by Amendment No. 1 made an entered into as of July 1, 2019 . Only the provisions of the numbered sections of said Agreement which are being modified hereby are included in this Amendment No. 2, and all other terms and conditions of said Agreement shall remain unchanged.

1.The first three paragraphs of the Third Section of the Agreement are replaced in their entirety to read as follows:
“THIRD: That said Contractor, from and after the date of Amendment No. 2 [July 1, 2024], agrees to receive and accept the following price as full compensation for furnishing all materials and for doing all the work embraced and contemplated in the Proposal adopted by the City of Marina, a true copy thereof hereto attached, also, for all loss or damage arising out of the nature of said work, or from the action of the elements or from any unforeseen difficulties or obstructions which may arise or be encountered in the prosecution of the work until the acceptance thereof by the City of Marina and for all risk connected with the work, and for well and faithfully completing the work, and the whole thereof, in the manner and according to the said Plans and Specifications and the provisions of this Agreement, and the requirements of the Engineer under them, to wit: The price as set forth in the Proposal of said Contractor for the work to be constructed and completed under this Agreement, which process shall be considered as though repeated herein.

Twenty-Five Thousand Six Hundred Eighty Dollars Annually ($ 25,680.00)
Payable at the rate of
Two Thousand One Hundred Forty Dollars per Month
($2,140.00)
The term of this Agreement shall begin on the date first written above [August 2, 2018] and shall expire on June 30, 2026, unless extended by amendment or terminated earlier as provided in the City of Marina Specifications for the Landscape Maintenance Services.

The remainder of the Third Section follows without change.

All other aspects of the Agreement will remain unchanged and continue in full force and effect. 7 2

IN WITNESS WHEREOF , Contractor and the City by their duly authorized representatives, have executed this Amendment No. 2 on the date first set forth above at Marina, California.

CITY OF MARINA CONTRACTOR

___________
Name: ___ Name: ___ Layne Long
Title: City Manager Title: Vice President

Date: ________________________ Date: ________________________

Per Resolution 2024-

By:___________________________
City Clerk

Approved as to form:

By:____________________________
City Attorney

8 June 28, 2024 Item No. 10g(4)
Honorable Mayor and Members City Council Meeting
of the Marina City Council of July 2, 2024
CITY COUNCIL TO CONSIDER ADOPTING RESOLUTION 2024 -,

APPROVING A NETWORK DISTRIBUTION EQUIPMENT SITE JOIN T
USE AND ACCESS AGREEMENT WITH THE INTERNET STORE, INC.,

A CALIFORNIA CORPORATION, D/B/A CRUZIO FOR THE JOINT USE

AND LEASE OF A CITY PROPERTIES TO ESTABLISH A WIRELESS

BROADBAND INTERNET NETWORK FOR MARINA RESIDENTS AND
BUSINESSES.

RECOMMENDATION:

It is requested that the City Council:

1. Consider adopting Resolution No. 2024-, approving a network distribution equipment site joint use and access agreement with The Internet Store, Inc., a California corporation, d/b/a Cruzio for the joint use and lease of a City properties to establish a wireless broadband internet network for Marina residents and businesses; and

2. Authorize the City Manager to execute the agreement on behalf of the City subject to final review and approval by the City Attorney.

BACKGROUND:

One of the City Council’s established priorities (consolidated list #31) is to analyze and present plans to bring a 3 rd High Speed Internet Provider to the City. Towards this priority, staff has been participating in the Monterey Bay Economic Partnership (MBEP) consortium meetings, involved in the Monterey County Broadband Strategic Plan, engaged in the State of California Middle -Mile Broadband Initiative, and has met with potential broadband partner providers . Bringing broadband services to the community and deploying broadband infrastructure throughout the community will require significant investment and effort. The California Middle-Mile Broadband Initiative is the most promising opportunity to connect the community with additional broadband service . The project is scheduled to be delivered to our area by December 2026 . Once open access is available, there will need to be additional work/partnerships to deploy service throughout the community.

Staff’s participation in the County’s Broadband Strategic Planning efforts and MBEP meetings has resulted in discussions and a proposal from Cruzio Internet. Currently, Cruzio provides air fiber internet services to areas of Santa Cruz and Monterey Counties and has partnerships with area school districts to provide internet services to students. Their infrastructure consists of point-to-point air fiber connections that originate atop Mount Toro and send wireless internet signals to distribution hubs (Points of Presence or POPs). The signal is then sent to subscribers that have their own smaller rooftop access point to receive the broadband services.

ANALYSIS:

Cruzio provides broadband to commercial and residential customers . Approximately 30% of their existing customers receive a low-income rate of $14.95 per month. MPUSD has expressed interest in Cruzio’s services to meet the needs of its low-income student population. Residential subscribers that are not considered low income pay approximately $80 per month for the services. The internet provider reports that their internet connectivity speeds range from 100 Mbps – 1Gbps.

The addition of Cruzio internet service would be an alternative option for some businesses and residents and the only option for others that are not currently serviced by Comcast or AT&T. 1 As mentioned above, Cruzio’s internet service would be provided via air fiber . The signal would be transmitted to distribution hub locations in Marina . Cruzio has identified 4 locations in Marina to establish their network. Three of the locations are existing City owned structures with enough height to achieve the line of sight needed. These structures are:

1. The City of Marina Public Safety Building located at 208 Palm Avenue, Marina, CA (APN 032-303-030-000).

2. The Preston Park Scorers Booth located at 3100 Preston Drive, Marina, CA (APN 031-201-027-000).

3. The Marina Municipal Airport Control Tower located at 3262 Imjin Road, Marina, CA (APN 031-112-010-000).

Cruzio is also proposing a hub on the top of the Springhill Suites.

Cruzio will need to obtain a lease from the City to locate the distribution hubs on top of the structures identified. The rates and terms that are currently proposed include the following:

• $100 per month per location for the initial lease rate . Each year the rate would increase by

2.5%.
• The term would be 5-years, with 3 mutual options to continue for 5-years each. • Cruzio will provide a low-income rate for qualifying households throughout the duration of the lease term.
• Cruzio will provide free internet services to City facilities to be used as a back up to the primary internet service.

The monthly lease payment will be $100 per site per month, which will be paid for by Monterey County. Cruzio will be required to invest in new infrastructure in the City with no subscribers to begin with. The model will take many years to have enough subscribers to support higher lease payments.

During that time, low income subscribers and those that current do not have access to broadband will receive the benefits of the new Cruzio internet services. At the 5-year extension review, the City can renegotiate a higher lease payment upon an audit of the number of subscribers and current fees for internet services.

FISCAL IMPACT:
$3,600 Annual to the general fund.

CONCLUSION:

This request is submitted for City Council consideration and action.

Respectfully submitted,

____________________________
Cyrah Caburian
Executive Assistant
City of Marina

REVIEWED/CONCUR:

_____________________________
Layne P. Long
City Manager
City of Marina

2 RESOLUTION NO. 2024-

A RESOLUTION OF THE CITY OF MARINA APPROVING A NETWORK

DISTRIBUTION EQUIPMENT SITE JOING USE AND ACCESS AGREEMENT WITH THE INTERNET STORE, INC., A CALIFORNIA CORPORATION,

D/B/A CRUZIO FOR THE JOINT USE AND LEASE OF A CITY PROPERTIES

TO ESTABLISH A WIRELESS BROADBAND INTERNET NETWORK FOR

MARINA RESIDENTS AND BUSINESSES

WHEREAS, Cruzio is a telecommunications provider that desires an agreement for the joint use and lease of a portion of City’s Properties; and

WHEREAS, City as Landlord desires to grant to Cruzio as Tenant the right to use a portion of the Property in accordance with this Agreement; and

WHEREAS, Cruzio wishes to establish a wireless broadband internet network for Marina residents and businesses and currently provides wireless broadband internet services to the areas of Aptos, Aromas, Ben Lomond, Bonny Doon, Boulder Creek, Brookdale, Capitola, Corralitos, Davenport, Felton, Freedom, La Selva Beach, Lompico, Pajaro, Rio Del Mar, Santa Cruz, Scotts Valley, Seacliff, Soquel, Watsonville, & Zayante; and

WHEREAS, Cruzio shall construct, install, maintain and operate network distribution equipment and related backhaul connections and antenna, and appurtenances thereto on a portion of City’s Properties together with a non -exclusive right-of-way for ingress and egress across a portion of the Properties for access and utilities for the sole purpose of providing telecommunications service(s) to customers, including but not limited to residents and businesses within range of its transmission facilities as set forth in this Agreement; and

WHEREAS, City has determined that this Agreement and Cruzio’s Permitted Use of the Sites and Access Areas will not interfere with public safety or Airport control tower operations.

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

1. Approve a network distribution equipment site joint use and access agreement with The Internet Store, Inc., a California corporation, d/b/a Cruzio for the joint use and lease of a City properties to establish a wireless broadband internet network for Marina residents and businesses; and

2. Authorize the City Manager to execute the agreement on behalf of the City subject to final review and approval by the City Attorney.

PASSED AND ADOPTED by the Marina City Council at a regular meeting duly held on the 2nd day of July 2024 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
3 June 27, 2024 Item No. 10g(5) Mayor and Members City Council Meeting of the City Council of July 2, 2024

CITY COUNCIL TO CONSIDER ADOPTING RESOLUTIONS NO. 2024-,

AUTHORIZING THE CITY MANAGER TO ENTER INTO A PURCHASE
AND SALE AGREEMENT FOR REAL PROPERTY AT 306

RESERVATION ROAD, CITY OF MARINA , AND CONSENT TO THE

SALE AND TRANSFER OF THE PROPERTY TO THE CITY, AND ISSUE

A CERTIFICATE OF ACCEPTANCE EVIDENCING SUCH CONSENT

RECOMMENDATION
It is recommended that the City Council consider:

1. Adopting Resolution No. 2024-, authorizing the City Manager to enter into a purchase and sale agreement to acquire the property located at 306 Reservation Road, City of Marina, APN 032-173-006-000 (the “Property”) for a purchase price not to exceed $294,549, subject to any deductions due to deferred maintenance and other transaction costs; and

2. To consent to the sale and transfer of the Property to the City of Marina and to issue a Certificate of Acceptance as set forth in California Government Code Section 27281 , evidencing such consent.

BACKGROUND
In March 2008, John Lawson, the owner, purchased the Property with assistance from the City of Marina. The City required the developer of the project where the Property is located to se ll the home below its fair market value at the time. In consideration of the City’s assistance, the Owner agreed to a “Buyers Occupancy and Resale Restriction Agreement with Option to Purchase” (the “Resale Restriction Agreement”).

The Owner attempted to sell the Property but was unable to do so in accordance with the Resale Restriction Agreement. On May 21, 2024, because of the challenges related to sale of the Property, Council authorized the City Manager to exercise the City’s option to acquire the Property in accordance with Section 10 of the Resale Restriction Agreement.

In accordance with Section 12 of the Resale Restriction Agreement, the City determined that the purchase price for the Property is $294,549 ("Purchase Price") prior to any adjustments for deferred maintenance. The City needs to enter into a Purchase and Sale Agreement to purchase the Property. Upon finding a buyer that qualifies for the affordable unit , the City intends to sell the Property.

ANALYSIS
Having exercised the option to purchase, the Property, the City needs to enter into a purchase and sale agreement (“Agreement”). The Agreement will provide the City with the ability to , prior to acquisition, inspect the Property to determine its condi tion, including any deferred maintenance.

The City will negotiate the purchase price with the Owner following the inspection and will pay no more than the maximum purchase price of $294,459 as calculated under the Resale Restriction Agreement.
1 Government Code Section 27281 provides that instruments conveying an interest in real property to the City may not be recorded without a Certificate of Acceptance from the City Council. To that end, request is made by resolution to consent to the conveyance of the Property to the City of Marina and issue a Certificate of Acceptance evidencing the City’s consent.

FISCAL IMPACT
No more than the maximum purchase price of $294,459 as calculated under the Resale Restriction Agreement from the city’s General Fund-Affordable Housing Account.

CONCLUSION This item is submitted for City Council consideration.

_________________________
Layne Long
City Manager
City of Marina

REVIEWED:

Rene A. Ortega
City Attorney
City of Marina

2 RESOLUTION NO. 2024-

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF MARINA AUTHORIZING

THE CITY MANAGER TO ENTER INTO A PURCHASE AND SALE AGREEMENT TO ACQUIRE THE PROPERTY LOCATED AT 306 RESERVATION ROAD, CITY OF MARINA, APN 032-173-006-000 (THE “PROPERTY”), CONSENT TO THE SALE AND

TRANSFER OF THE PROPERTY, AND ISSUE A CERTIFICATE OF ACCEPTANCE, EVIDENCING SUCH CONSENT.

WHEREAS, in March 2008, John Lawson, the owner, purchased the Property with assistance from the City of Marina. The City required the developer of the project where the Property is located to sell the home below its fair market value at the time. In consideration of the City’s assist ance, the Owner agreed to a “Buyers Occupancy and Resale Restriction Agreement with Option to Purchase” (the “Resale Restriction Agreement”); and

WHEREAS, in accordance with Section 12 of the Resale Restriction Agreement, the City determined that the purchase price for the Property is $294,549 ("Purchase Price") prior to any adjustments for deferred maintenance. The City needs to enter into a Purchase and Sale Agreement to purchase the Property. Upon finding a buyer that qualifies for the affordable unit, the City intends to sell the Property; and

WHEREAS, having exercised the option to purchase, the Property, the City will need to enter into a purchase and sale agreement (“Agreement”). The Agreement will provide the City with the ability to, prior to acquisition, inspect the Property to determine its condition, including any deferred maintenance. The City will negotiate the purchase price with the Owner following the inspection and will pay no more than the maximum purchase price of $294,459 as calculated under the Resale Restriction Agreement; and

WHEREAS, Government Code Section 27281 provides that instruments conveying an interest in real property to the City may not be recorded without a Certificate of Acceptance from the City Council. To that end, request is made by this resolution to consent to the conveyance of the Property to the City of Marina and issue a Certificate of Acceptance evidencing the City’s consent.

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

1. Authorize the City Manager to enter into a purchase and sale agreement to acquire the Property for a purchase price not to exceed $294,549, subject to any deductions due to deferred maintenance and other transaction costs, such agreement to be subject to final review by the City Attorney; and

2. Consent to the sale and transfer of the Property to the City of Marina and issue a Certificate of Acceptance as set forth in California Government Code Section 27281, evidencing such consent in the form attached as Exhibit A.

PASSED AND ADOPTED by the City Council of the City of Marina at a regular meeting duly held on the 2nd day of July 2024 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
3 When Recorded Mail To:

City Clerk
City of Marina
211 Hillcrest Avenue
City of Marina 93933
NO RECORDING FEE PER SECTION SPACE FOR RECORDER’S USE
6103 OF THE GOVERNMENT CODE
APN: 032-173-006-000

CERTIFICATE OF ACCEPTANCE
(California Government Code Section 27281)
This is to certify that the interest in real property conveyed by that certain Grant Deed dated _______________, from John W. Lawson, an unmarried man, to the City of Marina, a municipal corporation, is hereby accepted by the undersigned officer on behalf of the City of Marina pursuant to the authority conferred by action of the City of Marina on July 2, 2024, and the grantee consents to recordation thereof by its duly authorized officer.

Dated: ________

CITY OF MARINA
By
Layne Long, City Manager
ATTEST:

Anita Shepard-Sharp, Deputy City Clerk

EXHIBIT A
4 June 27, 2024 Item No: 10j(1)
Honorable Mayor and Members City Council Meeting
of the Marina City Council of July 2, 2024
CITY COUNCIL TO CONSIDER ADOPTING RESOLUTION NO. 2024-,

RECEIVING AND FILING THE ANNUAL FINANCIAL REPORT 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, 2023; and,

2. Receive and file the City’s Annual Single Audit Report for the period ending June 30, 2023.

3. Receive and file the City of Marina Auditor Governance Letter (SAS 114) and Management Letter (SAS 115) for the fiscal year ending June 30, 2023.

BACKGROUND:

State law 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 Chavan and Associates, LLP to perform that audit. Chavan and Associates has issued an unmodified opinion that the financial statements for the year ended June 30, 2023, are fairly presented in conformity with generally accepted accounting principles (GAAP). This opinion, along with the basic financial statements, are submitted as the Annual Comprehensive Financial Report (ACFR) for the City for the fiscal year ended June 30, 2023. The information included in the financial section of this report fulfils the aforementioned state law.

The financial section begins with an overview discussion, known as the Management Discussion & Analysis (MDA) which captures key highlights of the financial statements and summarizes the financial condition of the City in a condensed and simplified format. The report then graduates into more detail in the following sections:
(1) Government-wide Financial Statements
(2) Fund Financial Statements and
(3) Notes to the financial statements.

For those that want to delve further into details, comprehensive information is found in the supplemental information and statistical sections of the report Evaluating the City’s Financial Position.

This staff report is a high-level introduction of the key elements of Annual Comprehensive Financial Report, primarily underscored in the Management Discussion and Analysis.

The City is engaged in a number of different lines of service and businesses. The principle method of distinguishing the results of those lines is the fund. The City uses three types of funds:

Governmental, Enterprise and Fiduciary.
1 1
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 account statements. The net income and fund balance approximate cash. The primary governmental fund is the General Fund. However, there are many other types of government funds such as Capital Improvement Programs, Community Facilities Districts, Special Revenue, Debt Service, and others.

Proprietary or Enterprise Funds behave more like businesses and differ from governmental funs in that they include capital assets and debt. Therefore, n et income and fund equity does not approximate cash because non-cash assets can be rather significant , as in the case of owning real estate. In the case of Marina, the enterprise funds are known as the Marina Municipal Airport Operating Fund, Preston Park Housing Fund and Abrams B Housing Fund.

Fiduciary or Private Purpose Trust Funds are funds held 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. There are two related funds known as the FOR A Dissolution Administration Fund, the Successor Agency Obligation Fund, and the Successor Agency Housing Asset Fund.

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

• Did the fund experience positive net income this past year?

• Does the fund maintain cash reserves or available fund balance?

The net income question is important because if a fund maintains positive net income, it is considered to be sustainable and able to provide the related services over the long-term horizon. In contrast, a negative net income can be sustained for a limited time but requires further analysis to understand if the negative net income is a short-term situation or a structural condition that needs to be addressed.

Fund balance, or available cash, is important to consider because such resources allow a fund to temporarily operate and even when the fund experiences negative net losses. 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, 2023 (in thousands)

2 2
At the close of Fiscal Year 2022-23, the City of Marina’s governmental funds reported combined fund balances of $ 141.9 million, an increase of $ 26.2 million in comparison with the prior year. $11.7 million was attributed to excess revenues over expenditures within the General Fund.

General Fund – Fund Balance
As of June 30, 2023, the unassigned fund balance of the general fund was $26.8 million, as shown in Table 2. The unassigned fund balance includes the partial receipt of funds for land sales from the Dunes development. The total General Fund balance increased to $ 44.3, an increase of $11.6 million, or 35% from the prior year and is mostly a result of a $5.2 million transfer of ARPA funds, as well as increased 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 2022- 23 General Fund amended budget called for a deficit of $ 1.3 million while the general fund ultimately produced a surplus of $11.7 million. (Pg. 79) $13.5 million of the total fund balance is committed.

Table 2 – GF Fund Balance Components as of June 30, 2023.

While the fiscal year end balance at 6/30/23 captured an unassigned fund balance of $26.8MM, a significant amount of that balance was subsequently allocated to various funds through the budgeting process. Note that $18.7MM was transferred from the General Fund’s unassigned balance as approved in Council Resolution 2023-91. The majority of allocations were for capital projects as outlined in the following table.

3 3

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 $ 4.3 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 these funds other than consider these funds and which projects should be constructed at budget deliberation time.

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 $1.4 million for the year.

Ongoing collection of the FORA CFD replacement fees generated $3MM and a surplus distribution of $2.7 million was received from FORA “escrow” bond proceeds. Council has committed some of these funds toward blight removal and building rehabilitation in the former Fort Ord areas and will have additional opportunities to commit funds during the upcoming biennial budget cycle.

Abrams Debt Service
This fund is used to account for resources restricted to retirement of Abrams B Bonds principal and interest and the payment of those debt obligations . The enterprise fund, Abrams B Housing Fund transfers the annual debt service payment to the Abrams debt service fund.

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

City Capital Projects Fund
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 decreased by $2.1 million for the year , mostly due capital outlays for various projects such as park improvements and upgrades, street repairs and improvements, improved management systems and other citywide capital projects.
4 4
Enterprise Funds: Airport, Abrams and Preston Park – fund balance Net position of combined Enterprise funds grew $1.3 million from prior year . Total operating revenue for business-type activities was $13.5 million and total operating expenses for business type activities was $9.9 million.

Airport
The airport operation is accounted for as a business, to be supported by its own revenues and generate sufficient cash to maintain its capital plant . The fund had net operating income this past year, of $155,000. However, given a non-cash charge of $730,000 for depreciation, cash flow from operations was $855,000.

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.

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 redevelopment agency issued tax increment financing to partially fund this 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.

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 unqualified (“clean”) opinion for the financial reports of fiscal year ended June 30, 2023.

Professional standards require that the auditors provide the City two (2) additional letters, 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 Single Audit Report, with respect to the limited scope of the City’s internal control over 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 5 5
effectiveness of internal controls 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 representation, management consultation with other independent accountants and other audit findings or issues (“EXHIBIT C”). Nothing adverse was noted in the letter.

The Management Letter of Comments (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 weaknesses 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 signi ficant impacts on the City’s financial statements. Staff continue to analyze these statements and will incorporate them into future financial statements.

FISCAL IMPACT:

No fiscal impact of receiving reports and related letters.

CONCLUSION:

The City’s fiscal position has markedly improved over the last several 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,

_____________________________
Laura Pruenda
Finance Director
City of Marina

REVIEWED/CONCUR:

_____________________________
Layne Long
City Manager
City of Marina

6 6
RESOLUTION NO. 2024-

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, 2023.

WHEREAS, after each fiscal year independent auditors examine and test the underlying controls, fiscal records and financial 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, 2023, on the City of Marina's financial statements dated TBD, 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 23, 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.,” and;

WHEREAS, in accordance with GASB Statement No. 34, the financial reports include:

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 Agency's Annual Financial Reports are prepared, and issue their opinion on the basic financial statements contained in 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 awards, is required to have a fiscal year 2022-2023 single audit conducted in accordance with Title 2 U.S. Code of Federal Regulations, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), and;

WHEREAS, the Single Audit Report (“Exhibit B”) includes discussion regarding the auditors’ responsibility, City accounting practices, the limited scope of testing under the report and no instances of noncompliance were identified in testing, and;

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;
7 7
Resolution No. 2024-
Page Two

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, 2023; and

2. Receive and file the Single Audit Report for the Year Ending June 30, 2023; and

3. Receive and file City of Marina Auditor’s Governance Letter (SAS 114), City Auditor’s Management Letter of Comments (SAS 115) for the fiscal year ended June 30, 2023.

PASSED AND ADOPTED by the City Council of the City of Marina at a regular meeting duly held on the 2nd day of July 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 8
________________
_____________________________________________________________________ Serving a World Class Community
Annual Comprehensive Financial Report
for the fiscal year ended
June 30, 2023

City of Marina

California

EXHIBIT A
9 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 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
Mission Statement
The City Council will provide the leadership 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 cultural opportunities, a safe environment and an economic viability that supports a high level of municipal services and infrastructure.

Resolution No. 2006 – 112. May 2, 2006
Vision & Mission

EXHIBIT A
10 CITY OF MARINA

ANNUAL COMPREHENSIVE FINANCIAL REPORT
FOR THE YEAR ENDED JUNE 30, 2023

TABLE OF CONTENTS

INTRODUCTORY SECTION
Transmittal Letter ........................................................................................................................... i Directory of Officials .................................................................................................................... vi Organizational Chart .................................................................................................................... vii

FINANCIAL SECTION
Independent Auditor ’s Report ......................................................................................................... 2 Management’s Discussion and Analysis (Required Supplementary Information) .............................. 7

Basic Financial Statements:

Government -Wide Financial Statements :

Statement of Net Position .................................................................................................. 19 Statement of Acti vities ...................................................................................................... 20 Fund Financial Statements
Governmental Funds:

Balance Sheet .............................................................................................................. 22 Reconciliation of the Government Funds Balance Sheet
to the Government -Wide Financial Statement of Net Position .................................. 23 Statement of Revenues, Expenditures and Changes in Fund Balances ............................ 24 Reconciliation of the Governmental Funds Statement of Revenues, Expenditures and Changes in Fund Balances to the Government -Wide Stateme nt of Activities ........................................................................................... 25 Proprietary Funds:

Statement of Net Position ............................................................................................ 27 Statement of Revenues, Expenses, and Changes in Fund Net Position ........................... 28 Statement of Cash Flows .............................................................................................. 29 Fiduciary Fund Financial Statements:

Statement of Fiduciary Net Position ............................................................................. 31 Statement of Changes in Fiduciary Net Position ........................................................... 32

Notes to the Basic Financial Statements ................................................................................. 34

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

General Fund .................................................................................................................... 72 FORA Dissolution Fund .................................................................................................... 73 Schedule of Pension Contributions ................................................................................................ 74 Schedule of Proportionate Share of Net Pension Liability .............................................................. 75 Schedule of Changes in Total OPEB Liability ............................................................................... 76

SUPPLEMENTARY INFORMATION
Nonmajor Governmental Funds:

Combining Balance Sheet ....................................................................................................... 80 Combining Statement of Revenues, Expenditures and Changes in Fund Balances ..................... 85

EXHIBIT A
11 CITY OF MARINA

ANNUAL COMPREHENSIVE FINANCIAL REPORT
FOR THE YEAR ENDED JUNE 30, 2023

TABLE OF CONTENTS
General Fund:

Combining Balance Sheet ....................................................................................................... 91 Combining Statement of Revenues, Expenditures and Changes in Fund Balances ..................... 92

STATIS TICAL SECTION
Net Position by Component .......................................................................................................... 94 Changes in Net Position ............................................................................................................... 95 Fund Balances of Governmental Funds ......................................................................................... 96 Changes in Fund Balances of Governmental Funds ........................................................................ 97 General Fund Tax Revenues ............................................................................................................. 98 General Fund Revenues ................................................................................................................... 99 All Governmental Fund Revenues ................................................................................................... 100 Total Outstanding Debt .............................................................................................................. 101 Bonded Debt .............................................................................................................................. 102 Demographic and Economic Statistics ........................................................................................ 103 Citywide Assessed Value and Estimated Actual Value of Taxable Property ................................ . 104 Total Assessed Value of Property by Use Code, Citywide .................................................................... 1 05 Direct and Overlapping Property Tax Rates ................................................................................ 1 06 Principal Property Taxpayers ...................................................................................................... 1 07 Principal Employers ................................................................................................................... 108 Overlapping Debt ....................................................................................................................... 109

EXHIBIT A
12 FINANCIAL SECTION
1 EXHIBIT A
13 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 Honora
ble Mayor and Members of the City Council
of the City of Marina
Marina, California
Report
on the Financial Statements
Opinion
We have audit
ed 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, 2023, 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 present 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, 2023, and the respective changes in financial position and, where applicable, cash flows thereof for the year then ended in accordance with accounting principles generally accepted in the United States of America.

Basis fo
r Opinions
We conducte
d 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.

Respons
ibilities of Management for the Financial Statements
City mana
gement 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.
2 EXHIBIT A
14 15105 Concord Circle, Suite 130 Morgan Hill, CA 95037 Tel: 408-217-8749 • E-Fax: 408-872-4159
[email protected] • www.cnallp.com
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 obj
ectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinions. Reasonable assurance is a high level of assurance but is not absolute assurance and therefore is not a guarantee that an audit conducted in accordance with GAAS and Government Auditing Standards will always detect a material misstatement when it exists. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Misstatements are considered material if there is a substantial likelihood that, individually or in the aggregate, they would influence the judgment made by a reasonable user based on the financial statements.

In perfo
rming an audit in accordance with GAAS and GAGAS, we:
• Exercis
e professional judgment and maintain 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.
• 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. 3 EXHIBIT A
15 15105 Concord Circle, Suite 130 Morgan Hill, CA 95037 Tel: 408-217-8749 • E-Fax: 408-872-4159
[email protected] • www.cnallp.com
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 is the responsibility of management, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. We have applied certain limited procedures to the required supplementary information in accordance with auditing standards generally accepted in the United States of America, which consisted of inquiries of management about the methods of preparing the information and comparing the information for consistency with management’s responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We do not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance.

Supple
mentary Information
Our audit
was conducted for the purpose of forming opinions on the financial statements that collectively comprise the City’s basic financial statements. The combining and individual fund financial statements, schedules, and other information listed in the supplementary information section of the table of contents are presented for purposes of additional analysis and are not a required part of the basic financial statements. Such information is the responsibility of management and was derived from and relates directly to the underlying accounting and other records used to prepare the basic financial statements. The 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 GAAS. In our opinion, the combining and individual fund financial statements and schedules are fairly stated, in all material respects, in relation to the basic financial statements as a whole.

Other Inf
ormation
The City’
s management is responsible for the other information included in the annual comprehensive financial report. The other information comprises the introductory and statistical sections but does not include the basic financial statements and our auditor’s report thereon. Our opinions on the basic financial statements do not cover the other information, and we do not express an opinion or any form of assurance thereon. In connection with our audit of the basic financial statements, our responsibility is to read the other information and consider whether a material inconsistency exists between the other information and the basic 4 EXHIBIT A
16 15105 Concord Circle, Suite 130 Morgan Hill, CA 95037 Tel: 408-217-8749 • E-Fax: 408-872-4159
[email protected] • www.cnallp.com
financial statements, or the other information otherwise appears to be materially misstated. If, based on the work performed, we conclude that an uncorrected material misstatement of the other information exists, we are required to describe it in our report.

Other Repo
rting Required by Government Auditing Standards
In accord
ance with Government Auditing Standards , we have also issued our report dated March 30, 2024 on our consideration of the City’s internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements and other matters. The purpose of that report is 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
March 30, 2024
Morgan Hill, California
5 EXHIBIT A
17 MANAGEMENT’S DISCUSSION

AND ANALYSIS
6 EXHIBIT A
18 City of Marina Management’s Discussion and Analysis

INTRODUCTION
As man
agement of the City of Marina, we offer readers of the City’s financial statements this narrative overview and analysis of financial activities of the City of Marina, for the fiscal year that ended on June 30, 2023. We encourage readers to consider the information presented here, in conjunction with additional information that we have furnished in our letter of transmittal. This information can be found on page i of this report. The required components of the report are listed below.

Require
d Components of the Annual Financial Report
FISCAL YEAR 2022/2023 FINANCIAL HIGHLIGHTS
Gover
nment-Wide Highlights
• The assets
and deferred outflows of resources of the City of Marina exceeded the liabilities at the close of the most recent fiscal year by $246 million (net position) . Of this amount, net posi tion included $112 million was classified as net investment in capital assets; $68 million as restricted; and $66 million as unrestricted net position.
• The City’s ne
t position increased by $ 21 million and its change in net position was $23 million less than the prior fiscal year. In the Governmental Activities, tax revenues in creased by $ 1.4 million, charges for services decreased by $6.7 million, and capital grants and contributions decreased by $5.2 million.
• In the
Business-Type Activities, charges for services increased by $ 664 thousand and capital grants and contributions decreased by $181 thousand.
• Deferred o
utflows of resources in creased by $ 6.7 million while deferred inflows of resources decreased by $7.0 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 pension liability in accordance with GASB 68 as of June 30, 2023 , was $27.2 million, while its total OPEB liability for the fiscal year ending June 30, 2023, was $5.1 million.

Management’s
Discussion & Analysis
Government-Wide
Financial Statements
Fund
Financial Statements
Notes to the
Financial Statements
Basic
Financial Statements
7 EXHIBIT A
19 City of Marina Management’s Discussion and Analysis
• The City’s long-term debt increased by $11.5 million or 71% in Fiscal Year 2022/2023 primarily from the issuance of certificates of participation during the year. • The City’s
net capital assets in creased by 1.6% or $ 2.7 million, primarily due to capital projects and the implementation of GASB 96 which added a $789 thousand right of use assets for the City’s IT subscriptions.
• Capital ou
tlay expenditures totaled $8.6 million vs $4.2 million in the prior year.

Fund Highlights
• At the clo
se of Fiscal Year 2022/2023, the City of Marina’s governmental funds reported combined fund balances of $ 141.9 million, an increase of $ 26.2 million in comparison with the prior year.

Approximately 20% or $28.7 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 $ 44.8 million, or 150% of total general fund expenditures, prior to transfers. The general fund’s unassigned fund balance was $26.8 million or 92% of total general fund expenditures, prior to transfers. • The fund
balance in the General Fund increased by $11.7 million, with revenues of $37.6 million and expenditures of $29.1 million, prior to transfers in of $5.6 million, and transfers out of $2.4 million.

OVERVIEW OF THE FINANCIAL STATEMENTS
The dis
cussion 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) notes to the financial statements. This report also contains other supplementary information in addition to the basic financial statements themselves.

Gover
nment-Wide Financial Statements
The gov
ernment-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, which means they measure the flow of all economic resources of the City as a whole. Government-wide financial statements consist of the Statement of Net Position and the Statement of Activities.
8 EXHIBIT A
20 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 resources, 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 State
ment 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 o
f the government -wide financial statements distinguish functions of the City of Marina that are principally supported by taxes and intergovernmental revenues (governmental activities) from other functions that are intended to recover all or a significant portion of their costs through user fees and charges (business-type activities). An overview of the City ’s functions associated with each classification is listed below.

Gover
nmental Activities – All of the City's basic services are considered to be governmental activities. This includes law enforcement, fire and emergency services, planning and building, public works, parks and recreation, economic and community development, recreation, cultural 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.

Busine
ss-Type Activities – This City’s enterprise activities 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 Fina
ncial Statements
A fund
is a grouping of related accounts that is used to maintain control over resources that have been segregated for specific activities or objectives. The City, like other state and local governments, uses fund accounting to ensure and demonstrate compliance with finance-related legal requirements.

Fund fina
ncial statements provide detailed information about each of the City's most significant funds, called major funds. Major funds are presented individually, with all non-major funds summarized and presented only in a single column. Subordinate schedules 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 int o three categories:
governmental funds, proprietary funds, and fiduciary funds.

Gover
nmental Funds
Gover
nmental 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 basis of 9 EXHIBIT A
21 City of Marina Management’s Discussion and Analysis
accounting, with capital assets, long -lived assets, and long -term liabilities excluded from the financial statements. Such information may be useful in evaluating the City's near-term financing requirements.

Becau
se 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 impact of the government’s near -term financing decisions . Both the governmental fund balance sheet and the governmental fund statement of revenues, expenditures, and changes in fund balances provide a reconciliation to facilitate the comparison between governmental funds and governmental activities.

The Ci
ty 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.

Propr
ietary Funds
The City o
f 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 Fund
s
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 2022/23, the FORA Dissolution Administration Fund, the Successor Agency Obligation Retirement Fund and the Successor Agency Housing Assets Fund.

NOTES 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 fund financial statements . The notes can be found immediately following the fund financial statements.
10 EXHIBIT A
22 City of Marina Management’s Discussion and Analysis

OTHER INFORMATION
In addit
ion 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 obligation s. The combining statements referred to earlier in connection with nonmajor governmental funds are presented immediately following the required supplementary information on pensions and OPEB as supplementary information. The City also provides com bining statements for its sub-funds that comprise the intra fund transactions included in the General Fund. An unaudited 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 t
ime, 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 $246 million at the close of the Fiscal Year 2022/2023. This represents an increase of $21 million over the prior year.

The fo
llowing table summarizes the City’s ending net position:

Net p
osition of the City’s governmental activities increased $19.5 million to $188 million. Approximately 26% of net position relating to governmental activities are unrestricted, and $112 million of the City's net position reflects its investment in capital assets, (e.g., land, buildings, general government infrastructure, equipment, etc.), less accumulated depreciation and any outstanding that was debt used to acquire or construct those assets. Capital assets represent infrastructure which provide services to citizens and are not available for 2023 2022 2023 2022 2023 2022
Assets
Current and other assets 156,341$ 128,307$ 18,588$ 15,699$ 174,929$ 144,006$ Capital assets 89,961 85,505 84,370 86,124 174,331 171,629 Total Assets 246,302$ 213,812$ 102,958$ 101,823$ 349,260$ 315,635$ Deferred Outflows of Resources 14,506$ 7,854$ -$ -$ 14,506$ 7,854$ Liabilities
Current and other liabilities 7,161$ 4,251$ 1,477$ 1,725$ 8,638$ 5,976$ Noncurrent liabilities 59,566 35,766 35,950 35,950 95,516 71,716 Total Liabilities 66,727$ 40,017$ 37,427$ 37,675$ 104,154$ 77,692$ Deferred Inflows of Resources 5,720$ 12,776$ 8,233$ 8,222$ 13,953$ 20,998$ Net Position
Net investment in capital assets 71,603$ 78,194$ 40,047$ 41,331$ 111,650$ 119,525$ Restricted 67,646 49,491 - - 67,646 49,491 Unrestricted 49,112 41,188 17,251 14,595 66,363 55,783 Total Net Position 188,361$ 168,873$ 57,298$ 55,926$ 245,659$ 224,799$ Table 1 - Net Position (in thousands)
Governmental Activities TotalBusiness-Type Activities
11 EXHIBIT A
23 City of Marina Management’s Discussion and Analysis
future spending. Although the City‘s investment 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 the capital assets themselves cannot be used to liquidate the liabilities . Total liabilities related to governmental activities increased by $26.7 million mostly due to increases in pension liabilities and the issuance of certificates of participation. See note 9 for detailed information related to the pension plans, along with the required supplementary information section of this report.

Total ne
t position of the City’s business-type activities increased $1.4 million to $57.3 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 changes are discussed in the following sections for governmental and business-type activities.

With to
tal revenues for Fiscal Year 2022/2023 at $72.4 million and total expenses at $ 51.5 million, the change in net position for current activity yielded an increase of $20.9 million. An analysis of the changes in revenues and expenses by type of significant events follows:

Increase Increase
Functions/Programs 2023 2022 (Decreas e) 2023 2022 (Decrease) Program Revenues
Charges for services 18,657$ 25,391$ (6,734)$ 13,323$ 12,659$ 664$ Operating grants and contributions 3,289 5,146 (1,857) - - - Capital grants and contributions 3,020 8,178 (5,158) 489 670 (181) Total Program Revenues 24,966 38,715 (13,749) 13,812 13,329 483 General Revenues
Taxes 29,052 27,635 1,417 - - - Investment earnings 2,881 319 2,562 367 172 195 Other revenues 1,052 629 423 233 253 (20) Transfers 1,330 865 465 (1,330) (865) (465) Gain on sale of land - 6,323 (6,323) - - - Total General Revenues, Transfers and Special 34,315 35,771 (1,456) (730) (440) (290) Expenses
General government 10,144 8,136 2,008 - - - Public safety 14,912 14,228 684 - - - Public works 2,244 2,133 111 - - - Economic & community development 10,031 4,981 5,050 - - - Recreation & cultural services 974 1,050 (76) - - - Interest on fiscal charges 1,488 562 926 - - - Marina Municipal Airport - - - 2,023 1,969 54 Preston Park Non-profit Corporation - - - 6,687 7,304 (617) Abrams B Non-profit Corporation - - - 3,000 2,990 10 Total Expenses 39,793 31,090 8,703 11,710 12,263 (553) Increase / (Decrease) in Net Position 19,488 43,396 (23,908) 1,372 626 746 Pr
ior Period Adjustments - 778 (778) - 166 (166) Net Position, Beginning of Year 168,873 124,699 44,174 55,926 55,134 792 Net Position, End of Year 188,361$ 168,873$ 19,488$ 57,298$ 55,926$ 1,372$ Table 2 - Statement of Changes in Net Position (in thousands) Business-Type Governmental
12 EXHIBIT A
24 City of Marina Management’s Discussion and Analysis
Governmental Activities
As sho
wn in the following Statement of Changes in Net Position schedule, the net position for governmental activities increased from $19.5 million in the prior year to $188.4 million in the current fiscal year. This increase is largely due to increases in investment earnings and tax revenue.

Total p
rogram revenues for governmental activities were $25.0 million, which included $18.7 in charges for services, $3.3 million in operating grants and contributions and $3.0 million in capital grants and contributions. Total program revenues from the prior year were $38.7 million. Current year charges for services included $13.2 million for economic and community development.

Total expend
itures for governmental activities were $39.8 million, which was an increase of $8.7 million from the prior year of $31.1 million.

Busines
s-Type Activities
The City’s
business type activities represent the Airport, Preston Park and Abrams B enterprise operations.

Total pro
gram revenues for business-type activities were $13.8 million and was comprised of $ 13.3 in charges for services and $489 thousand in capital grants. Total program revenues from the prior year were $13.3 million.

Total exp
enses for business-type activities were $11.7 million, which was a decrease of $553 thousand from prior year. This is primarily due to a decrease in the operations of Preston Park during the year of $617 thousand.

FINANCIAL 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 focu
s of the City’s governmental funds is to provide information on near-term inflows, outflows, and balances of spendable resources. Such information is useful in assessing the City’s financing requirements.

In particular, 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 purpose 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.
13 EXHIBIT A
25 City of Marina Management’s Discussion and Analysis
The following table summarizes the changes in fund balance of the Major Funds and Other Nonmajor Governmental Funds:

General
Fund – Components of Fund Balance
The gen
eral fund is the chief operating fund of the City of Marina. At the end of the current fiscal year, the unassigned fund balance of the general fund was $ 26.8 million and the total fund balance in the General Fund increased to $44.3 million. This is an increase in fund balance of $11.7 million, or 36%, 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 Service Gov't
Fund Fund Fund Fund Fund Funds Total
Total Revenues 37,561$ 719$ 6,310$ 6,127$ 700$ 7,019$ 58,436$ Total Expenditures 29,128 6,116 - 4,764 745 4,681 45,434 Revenues Over (Under) Expenditures 8,433 (5,397) 6,310 1,363 (45) 2,338 13,002 Other Financing Sources - - - - - 11,839 11,839 Transfers In 5,614 3,672 69 126 - 4,313 13,794 Transfers Out (2,379) (441) (2,020) (1) - (7,623) (12,464) Net Change in Fund Balances 11,668 (2,166) 4,359 1,488 (45) 10,867 26,171 Beginning Fund Balances 32,666 29,456 20,285 19,070 463 13,743 115,683 Ending Fund Balances 44,334$ 27,290$ 24,644$ 20,558$ 418$ 24,610$ 141,854$ Major Funds
Table 3 - Summary of Changes in Fund Balance - Governmental Funds (in thousands) 14 EXHIBIT A
26 City of Marina Management’s Discussion and Analysis
The following chart displays the c omponents of f und balance for governmental funds other than the General Fund:

CAPITAL ASSETS
The City
of Marina’s investment in capital assets for its governmental and business -type activities as of June 30, 2023 , amounts to $ 174.3 million (net of accumulated depreciation) . This includes net capital assets from governmental activities of $90.0 million and net capital assets from business type activities at $84.4 million. The total increase in the City of Marina ’s capital assets during the current fiscal year was approximately $2.7 million. This includes a net increase of $4.5 million related to Governmental Activities and a net decrease of $1.8 million related to Business-type Activities.

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

Additio
nal detail and information on capital asset activity is described in the notes to the financial statements, Note 6.
2023 2022 2023 2022 2023 2022 % Change
Land 22,081$ 22,081$ 36,900$ 36,900$ 58,981$ 58,981$ 0.00% Leasehold interest - - 38,846 39,821 38,846 39,821 -2.45% Buildings 29,990 29,282 4,520 4,195 34,510 33,477 3.09% Improvements (airport and runway) - - 4,074 5,198 4,074 5,198 -21.62% Equipment 591 1,472 30 10 621 1,482 -58.10% Right of Use Assets 1,266 433 - - 1,266 433 192.38% Infrastructure 36,033 32,237 - - 36,033 32,237 11.78% Total Capital Assets, Net 89,961$ 85,505$ 84,370$ 86,124$ 174,331$ 171,629$ 1.57% Table 4 - Capital Assets at Year End - Net (in thousands) Business-type
Activities
Governmental
Activities Total
15 EXHIBIT A
27 City of Marina Management’s Discussion and Analysis

DEBT ADMINISTRATION
Durin
g the year, Long-Term Debt from governmental activities in creased by $11.5 million, primarily due to the issuance of certificates of participation , while L ong-Term D ebt attributable to business -type activities did not change. The following table summarizes the City’s debt at the end of the year:

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

GENERAL FUND BUDGETARY HIGHLIGHTS
Change
s 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 2022/23, the City originally estimated that a $1.3 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.

Reven
ues
The Ge
neral Fund adopted and final revenue budgets were $ 25.3 and $ 30.5 million. A review of the 2022/2023 budget shows actual revenues recorded were $37.6 million. In this fiscal year the City received $3 million more in taxes and assessments, $ 2.2 million more in licenses and fees, and $ 1.0 million more in investment earnings than what was budgeted.

Expendit
ures
The Ge
neral Fund adopted expenditure budget was $26.6 million and the final budget was $29.5 million.

Actual expenditures totaled $ 29.1 million. The budgetary variance is primarily related to savings within the general government, public works, economic and community development, recreation and cultural service departments; as well as capital outlay.
2023 2022 % Change
20 15 General Obligation Refunding Bonds 6,135$ 6,430$ -4.59% 2016 Abrams B Housing Revenue Bonds 8,650 9,115 -5.10%
Certificate of Participation 11,481 - 100.00% Leases 760 610 24.59%
Subscritions 636 - 100.00%
Total outstanding long-term debt 27,662$ 16,155$ 71.23% 2023 2022 % 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
16 EXHIBIT A
28 City of Marina Management’s Discussion and Analysis
ECONOMIC FACTORS AND NEXT YEAR’S BUDGET AND RATES
The C
ity of Marina is a small coastal community located in Monterey County. While the City benefits from tourism, approximately 52% of the General Fund revenues come from property tax and sales tax, with transient occupancy tax representing 12% of the Fiscal Year 2022/2023 revenues. The City has a strong retail presence, which serves Marina residents, as well as the surrounding communities. This includes major retailers such as Walmart, Target, Best Buy, and REI; along with grocery stores, specialty shopping, and diverse dining opportunities. P lanned growth includes the addition of the Dunes Promenade , a vibrant, new development which includes specialty retail stores, restaurants, offices, and living spaces; and the expansion of the Joby Aviation manufacturing facility.

In Fisc
al Year 2021/2022 and Fiscal Year 2022/2023, the City benefitted from strong economic performance with on -going revenues exceeding operating expenditures , and a one-time land sale to a major developer. T he Fiscal Year 2023/2024 and 2024/25 Budget was developed with conservative optimism. At the time of the budget adoption, the Fiscal Year 2023/ 2024 General Fund revenues were projected to be $33.7 million, w ith operating expenditures of $ 33.4 million. While this represents a structurally balanced budget, the City a ppropriated $19.5 million of the $26.8 million unassigned fund balance to support Council priorities and one-time costs. This includes a planned drawdown to support capital purchases of approximately $730,000; and capital project and one-time transfers of $18.8 million.

The $18.8 million transfer reflects the following items:

City capital projects $12,980,000
Contribution to airport capital projects 30,000
Measure X street-related projects 1,000,000
Vehicle reserve contribution 750,000
Pension stabilization contribution 2,000,000
Groundwater litigation 2,000,000
Total $18,760,000
The Co
uncil is also very dedicated to maintaining strong 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 is aware that the re could be changes to the local economy. As a result, the Council has set aside reserves, currently benchmarked at 18 % of annual revenues, to address unanticipated financial challenges. The Fiscal Year 2023/2024 and 2024/25 Budget was adopted with funds set aside to meet the reserve requirements.

REQUEST FOR FINANCIAL INFORMATION
This finan
cial report is designed to provide our citizens, taxpayers, customers, investors and creditors with a general overview of the City’s finances and 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.
17 EXHIBIT A
29 BASIC FINANCIAL STATEMENTS
18 EXHIBIT A
30 City of Marina
Statement of Net Position
June 30, 2023
Business-
Governmental Type
ASSETS Activities Activities Total
Current Assets:

Cash and investments 128,945,279$ 16,280,070$ 145,225,349$ Restricted cash and investments 12,967,000 - 12,967,000 Accounts receivable 4,873,586 212,867 5,086,453
Interest receivable - 4,914 4,914
Prepaid expenses - 1,828,211 1,828,211
Inventory - 55,782 55,782
Leases receivable - 960,534 960,534
Internal balances 8,372,917 (8,372,917) -
Total Current Assets 155,158,782 10,969,461 166,128,243 Noncurrent Assets:

Notes receivable 23,734 - 23,734
Leases receivable 1,158,520 7,618,814 8,777,334
Capital Assets:

Nondepreciable 22,080,651 36,900,000 58,980,651
Depreciable, net of accumulated depreciation 67,880,023 47,470,208 115,350,231 Total Capital Assets, Net 89,960,674 84,370,208 174,330,882 Total Noncurrent Assets 91,142,928 91,989,022 183,131,950 Total Assets 246,301,710$ 102,958,483$ 349,260,193$

DEFERRED OUTFLOWS OF RESOURCES
Pension Adjustments 13,155,702$ -$ 13,155,702 $
OPEB Adjustments 1,351,093 - 1,351,093
Total Deferred Outflows of Resources 14,506,795$ -$ 14,506,795 $

LIABILITIES
Current Liabilities:

Accounts payable 3,081,568$ 27,061$ 3,108,629$
Accrued payroll and benefits 560,777 30,803 591,580 Accrued liabilities - 1,249,744 1,249,744
Deposits and other liabilities 1,315,699 169,947 1,485,646 Interest payable 308,558 - 308,558
Compensated absences, due within one year 368,606 - 368,606 Long-term debt, due within one year 1,525,732 - 1,525,732 Total Current Liabilities 7,160,940 1,477,555 8,638,495 Noncurrent Liabilities:

Net pension liability 27,228,646 - 27,228,646
Net OPEB liability 5,095,895 - 5,095,895
Compensated absences, due in more than one year 1,105,817 - 1,105,817 Loans payable, due in more than one year 26,135,764 35,950,000 62,085,764 Total Noncurrent Liabilities 59,566,122 35,950,000 95,516,122 Total Liabilities 66,727,062$ 37,427,555$ 104,154,617$

DEFERRED INFLOWS OF RESOURCES
Pension Adjustments 1,955,467$ -$ 1,955,467$
Leases Receivable 849,351 8,232,666 9,082,017
Total Deferred Inflows of Resources 5,720,212$ 8,232,666$ 13,952,878$

NET POSITION
Net investment in capital assets 71,602,733$ 40,047,291$ 111,650,024$ Restricted for:

Transportation 984,199 - 984,199
Streets & special districts 1,934,372 - 1,934,372
Community development 45,624,479 - 45,624,479
Recreation 364,363 - 364,363
Capital projects 6,700,604 - 6,700,604
Debt service 11,802,592 - 11,802,592
Other 235,038 - 235,038
Total Restricted 67,645,647 - 67,645,647
Unrestricted 49,112,851 17,250,971 66,363,822
Total Net Position 188,361,231$ 57,298,262$ 245,659,493$ The accompanying notes are an integral part of these financial statements. 19 EXHIBIT A
31 City of Marina
Statement of Activities
For the Year Ended June 30, 2023
Operating Capital Business-
Cha
rges for Grants and Grants and Governmental Type
Functions/Programs Expenses Services Contributions Contributions Activities Activities Total Primary Government:

Governmental Activities:

General government 10,144,291$ 4,967,751$ 2,736,120$ - $ (2,440,420)$ (2,440,420)$ Public safety 14,912,300 356,363 446,669 - (14,109,268) (14,109,268) Public works 2,244,348 - 5,694 539,954 (1,698,700) (1,698,700) Economic & community development 10,030,796 13,214,227 - 2,480,533 5,663,964 5,663,964 Recreation & cultural services 974,459 118,473 100,052 - (755,934) (755,934) Interest and fiscal charges 1,487,548 - - - (1,487,548) (1,487,548) Total Governmental Activities 39,793,742$ 18,656,814$ 3,288,535$ 3,020,487$ (14,827,906) (14,827,906) Business-Type Activities:

Marina Municipal Airport 2,023,224$ 2,154,934$ - $ 489,473$ 621,183 621,183 Preston Park Non-profit Corporation 6,687,201 7,388,417 - - 701,216 701,216 Abrams B Non-profit Corporation 2,999,833 3,779,079 - - 779,246 779,246 Total Business-Type Activities 11,710,258$ 13,322,430$ - $ 489,473$ 2,101,645 2,101,645 General Revenues:

Taxes:

Property taxes 5,182,526 - 5,182,526
Sales taxes 11,111,996 - 11,111,996
Franchise taxes 1,349,123 - 1,349,123
Transient occupancy tax 4,584,644 - 4,584,644 Gas taxes 1,015,025 - 1,015,025
Property Tax in-lieu of VLF 5,241,930 - 5,241,930 Other taxes 567,023 - 567,023
Total taxes 29,052,267 - 29,052,267
Grants not restricted to a program 254,442 - 254,442
Investment earnings 2,881,166 367,665 3,248,831 Other revenues 797,598 232,584 1,030,182
Total General Revenues 32,985,473 600,249 33,585,722 Transfers 1,330,305 (1,330,305) -
Total General Revenues, Special Items and Transfers 34,315,778 (730,056) 33,585,722 Change in Net Position 19,487,872 1,371,589 20,859,461 Net Position - Beginning of Year 168,873,359 55,926,673 224,800,032 Net Position - End of Year 188,361,231$ 57,298,262$ 245,659,493$ The accompanying notes are an integral part of these financial statements.

Net (Expense) Revenue and
Changes in Net Position Program Revenues
20 EXHIBIT A
32 GOVERNMENTAL FUND FINANCIAL STATEMENTS
The Genera
l 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 Dis
solution 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. 21 EXHIBIT A
33 City of Marina
Balance Sheet
Governmental Funds
June 30, 2023
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 43,260,383$ 28,716,007$ 24,556,640$ 20,631,359$ - $ 11,780,890$ 128,945,279$ Restricted cash and investments 235,038 - - - 418,074 12,313,888 12,967,000 Accounts receivable 3,858,912 166,952 87,559 76,699 - 683,464 4,873,586 Advances to other funds - - - - 8,372,917 - 8,372,917 Notes receivable 23,734 - - - - 529,929 553,663 Leases receivable 1,158,520 - - - - - 1,158,520 Total assets 48,536,587$ 28,882,959$ 24,644,199$ 20,708,058$ 8,790,991 $ 25,308,171$ 156,870,965$

LIABILITIES, DEFERRED INFLOWS

AND FUND BALANCES
Liabilities:

Accounts payable 1,184,453$ 1,592,392$ - $ 150,207$ - $ 154,516$ 3,081,568$ Accrued payroll and benefits 552,854 1,063 - - - 6,860 560,777 Deposits and other liabilities 1,309,299 - - - - 6,400 1,315,699 Total liabilities 3,046,606 1,593,455 - 150,207 - 167,776 4,958,044 Deferred Inflows of Resources:

Leases receivable 849,351 - - - - - 849,351 Unavailable revenues 307,042 - - - 8,372,917 529,929 9,209,888 Total deferred inflows of resources 1,156,393 - - - 8,372,917 529,929 10,059,239 Fund Balances:

Nonspendable
Leases receivable 309,169 - - - - - 309,169 Restricted:

Transportation - - - - - 984,199 984,199
Streets & special districts - - - - - 1,934,372 1,934,372 Housing - - - - - 1,841,483 1,841,483
Community development - - 24,644,199 20,557,851 - 422,429 45,624,479 Recreation - - - - - 364,363 364,363
Capital projects - - - - - 6,700,604 6,700,604
Debt service - - - - 418,074 12,315,156 12,733,230 Other 235,038 - - - - - 235,038
Total restricted 235,038 - 24,644,199 20,557,851 418,074 24,562,606 70,417,768 Committed:

Capital projects - 27,289,504 - - - - 27,289,504 Public education - - - - - 48,337 48,337
Emergency Reserve 5,967,235 - - - - - 5,967,235 Facilities Repairs 500,000 - - - - - 500,000 Compensated Absences 400,000 - - - - - 400,000 Community Improvements 641,268 - - - - - 641,268 Fire Truck Purchase 1,889,888 - - - - - 1,889,888 Vehicle & Equipment Replacement 4,118,143 - - - - - 4,118,143 OPEB 200,000 - - - - - 200,000
Pension Stabilization 3,000,000 - - - - - 3,000,000 Library Maintenance 253,606 - - - - - 253,606
Total committed 16,970,140 27,289,504 - - - 48,337 44,307,981 Unassigned 26,819,241 - - - - (477) 26,818,764 Total fund balances 44,333,588 27,289,504 24,644,199 20,557,851 418,074 24,610,466 141,853,682 Total liabilities, deferred inflows
of resources and fund balances 48,536,587$ 28,882,959$ 24,644,199$ 20,708,058$ 8,790,991 $ 25,308,171$ 156,870,965$ The accompanying notes are an integral part of these financial statements.

Major Funds
22 EXHIBIT A
34 City of Marina
Reconciliation of the Government Funds Balance Sheet
to the Government-Wide Statement of Net Position
June 30, 2023
Total Fund Balances - Total Governmental Funds 141,853,682$ 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 130,285,093
Less: accumulated depreciation (40,324,419)
Total Capital Assets 89,960,674
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. (308,558) 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. 9,635,934 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. 8,679,959 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 (27,661,496)
Compensated absences (1,474,423)
Net pension liability (27,228,646)
Total OPEB liability (5,095,895)
Total Long-Term Obligations (61,460,460)
Net Position of Governmental Activities 188,361,231$
The accompanying notes are an integral part of these financial statements. 23 EXHIBIT A
35 City of Marina
Statement of Revenues, Expenditures, and Changes in Fund Balances Governmental Funds
For the Year Ended June 30, 2023
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 26,010,177$ - $ - $ - $ - $ 3,042,089$ 29,052,266$ Licenses, permits and fees 4,383,208 - - 2,999,151 - - 7,382,359 Fines and forfeitures 100,419 - - - - - 100,419 Intergovernmental 557,506 546,158 - - - 3,179,291 4,282,955 Charges for services 4,936,215 126,994 5,874,595 - - 72,496 11,010,300 Investment earnings 1,350,285 - 435,018 409,264 11,803 674,796 2,881,166 Local contributions 38,710 7,500 - 2,718,775 - - 2,764,985 Other revenue 184,579 38,744 - - 688,013 50,000 961,336 Total Revenues 37,561,099 719,396 6,309,613 6,127,190 699,816 7,018,672 58,435,786

EXPENDITURES
Current:

General government 9,272,766 - - - - 1,153 9,273,919 Public safety 13,228,179 - - - - - 13,228,179 Public works 1,571,952 - - - - 513,051 2,085,003 Economic & community development 3,563,860 - - 4,763,885 - 113,339 8,441,084 Recreation & cultural services 859,791 - - - - 5,735 865,526 Capital outlay 49,376 6,116,166 - - - 2,417,174 8,582,716 Debt service
Principal 520,664 - - - 465,000 615,000 1,600,664 Interest and fiscal charges 61,993 - - - 279,724 1,015,475 1,357,192 Total Expenditures 29,128,581 6,116,166 - 4,763,885 744,724 4,680,927 45,434,283 Excess (Deficiency) of
Revenues over Expenditures 8,432,518 (5,396,770) 6,309,613 1,363,305 (44,908) 2,337,745 13,001,503

OTHER FINANCING SOURCES (USES)
Transfers in 5,614,337 3,671,476 69,520 125,858 - 4,312,842 13,794,033 Transfers out (2,379,313) (440,897) (2,020,000) (933) - (7,622,585) (12,463,728) Proceeds from debt issuance - - - - - 10,870,000 10,870,000 Proceeds from debt premiums - - - - - 969,415 969,415 Total Other Financing Sources (Uses) 3,235,024 3,230,579 (1,950,480) 124,925 - 8,529,672 13,169,720 Net Change in Fund Balances 11,667,542 (2,166,191) 4,359,133 1,488,230 (44,908) 10,867,417 26,171,223 Fund Balances Beginning 32,666,046 29,455,695 20,285,066 19,069,621 462,982 13,743,049 115,682,459 Fund Balances Ending 44,333,588$ 27,289,504$ 24,644,199$ 20,557,851$ 418,074 $ 24,610,466$ 141,853,682$ The accompanying notes are an integral part of these financial statements.

Major Funds
24 EXHIBIT A
36 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, 2023
Net Change in Fund Balances - Total Governmental Funds 26,171,223$ 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 6,690,303
Depreciation expense (3,541,241)
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 1,080,000
Proceeds from debt issuance (10,870,000)
Repayment of lease liabilities 388,110
Repayment of subscription liabilities 132,554
Premiums from the issuance of long-term debt are amortized over the life of the bonds in the Statement of Activities and reported as proceeds when issued in governmental funds. (930,638) 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. 130,100
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. (484,477) 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. 1,193,634
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 (302,563)
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. (169,133)
Change in Net Position of Governmental Activities 19,487,872$ The accompanying notes are an integral part of these financial statements. 25 EXHIBIT A
37 PROPRIETARY FUND FINANCIAL STATEMENTS
The Marin
a Municipal Airport Operating Fund is sued to account for all financial transactions relating to City's airport.

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

The Abr
ams B Housing Fund is used to account for the operations of the Abrams B apartments. 26 EXHIBIT A
38 City of Marina
Statement of Net Position
Proprietary Funds
June 30, 2023
Marina Preston
Municipal Park Abrams B
Airport Housing Housing
Fund Fund Fund Total
ASSETS
Current assets:

Cash and cash equivalents 1,552,151$ -$ 1,017,434 $ 2,569,585$ Cash with fiscal agent - 11,096,057 2,614,428 13,710,485 Accounts receivable, net 78,576 47,305 86,986 212,867 Interest receivable 4,914 - - 4,914
Prepaid expenses:

Replacement reserves - 237,931 1,277,895 1,515,826 Insurance escrow - 74,077 29,651 103,728 Tax escrow - 119,146 - 119,146
Other - - 89,511 89,511
Leases receivable 960,534 - - 960,534
Inventory 55,782 - - 55,782
Total current assets 2,651,957 11,574,516 5,115,905 19,342,378 Noncurrent assets:

Leases receivable 7,618,814 - - 7,618,814
Capital assets:

Nondepreciable assets 36,900,000 - - 36,900,000 Depreciable, net 8,624,756 29,841,292 9,004,160 47,470,208 Total capital assets, net 45,524,756 29,841,292 9,004,160 84,370,208 Total noncurrent assets 53,143,570 29,841,292 9,004,160 91,989,022 Total assets 55,795,527$ 41,415,808$ 14,120,065$ 111,331,400$

LIABILITIES
Current liabilities:

Accounts payable 27,061$ -$ -$ 27,061$
Accrued salaries and benefits 30,803 - - 30,803
Accrued liabilities - 895,798 353,946 1,249,744
Deposits and other liabilities 169,947 - - 169,947 Total current liabilities 227,811 895,798 353,946 1,477,555 Noncurrent liabilities:

Advances from other funds - - 8,372,917 8,372,917 Loans payable, due in more than one year - 35,950,000 - 35,950,000 Total noncurrent liabilities - 35,950,000 8,372,917 44,322,917 Total liabilities 227,811$ 36,845,798$ 8,726,863$ 45,800,472$

DEFERRED INFLOWS OF RESOURCES
Leases receivable 8,232,666$ -$ -$ 8,232,666$
Total deferred inflows of resources 8,232,666$ -$ -$ 8,232,666$

NET POSITION
Net Investment in capital assets 45,524,756$ (6,108,708)$ 631,243$ 40,047,291$ Unrestricted 1,810,294 10,678,718 4,761,959 17,250,971 Total net position 47,335,050$ 4,570,010$ 5,393,202$ 57,298,262$ The accompanying notes are an integral part of these financial statements.

Business-Type Activities
Enterprise Funds
27 EXHIBIT A
39 City of Marina
Statement of Revenues, Expenses and Changes in Fund Net Position Proprietary Funds
For the Year Ended June 30, 2023
Marina Preston
Municipal Park Abrams B
Airport Housing Housing
Fund Fund Fund Total

OPERATING REVENUES
Rental income 1,682,313$ 7,388,417$ 3,779,079$ 12,849,809$ Sale of fuel 472,621 - - 472,621
Other revennue 22,897 41,451 168,236 232,584 Total operating revenues 2,177,831 7,429,868 3,947,315 13,555,014

OPERATING EXPENSES
Salaries & benefits 299,922 - - 299,922
Service and supplies 140,622 1,540,996 845,818 2,527,436 Repairs and maintenance 178,512 693,916 927,531 1,799,959 Aviation fuel cost of sales 400,188 - - 400,188 Utilities 237,519 212,580 169,317 619,416
Taxes 36,137 277,392 91,456 404,985
Rent - 1,742,671 420,000 2,162,671
Depreciaiton and amortization 730,324 707,000 268,665 1,705,989 Total operating expenses 2,023,224 5,174,555 2,722,787 9,920,566 Operating income (loss) 154,607 2,255,313 1,224,528 3,634,448

NONOPERATING REVENUES(EXPENSES)
Interest expense - (1,512,646) (277,046) (1,789,692)
Investment earnings 200,396 151,932 15,337 367,665 Total nonoperating revenues(expenses) 200,396 (1,360,714) (261,709) (1,422,027) Income (loss) before transfers 355,003 894,599 962,819 2,212,421

CONTRIBUTIONS AND TRANSFERS
Capital contributions 489,473 - - 489,473
Transfers in 46,682 - - 46,682
Transfers out (1,376,987) - - (1,376,987)
Net contributions and transfers (840,832) - - (840,832) Change in net position (485,829) 894,599 962,819 1,371,589 Total net position - beginning 47,820,879 3,675,411 4,430,383 55,926,673 Total net position - ending 47,335,050$ 4,570,010$ 5,393,202$ 57,298,262$ The accompanying notes are an integral part of these financial statements.

Business-Type Activities
Enterprise Funds
28 EXHIBIT A
40 City of Marina
Statement of Cash Flows
Proprietary Funds
For the Year Ended June 30, 2023
Marina Preston
Municipal Park Abrams B
Airport Housing Housing
Fund Fund Fund Total
Cash flows from operating activities:

Receipts from customers 2,126,903$ 7,784,760$ 3,912,248$ 13,823,911$ Payments to suppliers (1,097,232) (4,465,797) (2,522,438) (8,085,467) Payments to employees (288,075) - - (288,075)
Net cash provided (used) by operating activities 741,596 3,318,963 1,389,810 5,450,369 Cash flows from noncapital financing activities:

Interfund transactions (1,330,305) - - (1,330,305) Net cash provided (used) by noncapital financing activities (1,330,305) - - (1,330,305) Cash flows from capital financing activities:

Acquisition of capital assets 48,129 - - 48,129 Proceeds from capital contributions 489,473 - - 489,473 Principal payments on long-term debt - - (470,833) (470,833) Interest paid on long-term debt - (1,512,646) (277,046) (1,789,692) Net cash provided (used) by capital financing activities 537,602 (1,512,646) (747,879) (1,722,923) Cash flows from investing activities:

Investment income received 197,194 151,932 15,337 364,463 Net cash provided (used) by investing activities 197,194 151,932 15,337 364,463 Net increase (decrease) in cash and cash equivalents 146,087 1,958,249 657,268 2,761,604 Cash and cash equivalents - beginning 1,406,064 9,137,808 2,974,594 13,518,466 Cash and cash equivalents - ending 1,552,151$ 11,096,057$ 3,631,862$ 16,280,070$ Reconciliation of operating income to net cash provided (used) by operating activities:

Operating income (loss) 154,607$ 2,255,313$ 1,224,528$ 3,634,448$ Adjustments to reconcile operating income (loss)
to net cash provided (used) by operating activities:

Depreciation 730,324 707,000 268,665 1,705,989 Changes in operating assets and liabilities:

Accounts receivables 60,945 306,407 186,499 553,851 Prepaid expenses - 1,758 (68,316) (66,558)
Inventory 10,015 - - 10,015
Leases receivable (151,329) - - (151,329)
Accounts payable (114,269) - - (114,269)
Accrued salaries and benefits 11,847 - - 11,847 Accrued liabilities - 48,485 (221,566) (173,081)
Deferred inflows of resources 10,935 - - 10,935 Deposits and other liabilities 28,521 - - 28,521 Net cash provided (used) by operating activities 741,596$ 3,318,963$ 1,389,810$ 5,450,369$ The accompanying notes are an integral part of these financial statements.

Business-Type Activities
Enterprise Funds
29 EXHIBIT A
41 FIDUCIARY FUND FINANCIAL STATEMENTS
Private-Pu
rpose 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 Succes
sor 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. 30 EXHIBIT A
42 City of Marina
Statement of Net Position
Fiduciary Funds
June 30, 2023
Successor Successor
FORA Agency Agency
Dissolution Obligation Housing
Administration Retirement Assets
Fund Fund Fund Total
ASSETS
Cash and investments -$ 5,009,367$ 201,799$ 5,211,166$ Restricted cash and investments with fiscal agents 4,172,136 3,472,823 - 7,644,959 Accounts receivable - 312,109 948 313,057
Prepaid expenses - 6,888 - 6,888
Capital assets, land - - 900,000 900,000
Total assets 4,172,136$ 8,801,187$ 1,102,747$ 14,076,070$

LIABILITIES
Accounts payable 260,586$ 5,602$ 204$ 266,392$ Accrued salaries and benefits - 11,187 635 11,822
Interest payable - 539,476 - 539,476
Deposits and other liabilities - 456,534 - 456,534
Noncurrent liabilities:

Due within on year 1,415,000 715,000 - 2,130,000 Due in more than one year 26,435,887 35,516,466 - 61,952,353 Total liabilities 28,111,473$ 37,244,265$ 839$ 65,356,577 $

NET POSITION
Held in trust for private purposes (23,939,337)$ (28,443,078)$ 1,101,908$ (51,280,507)$ The accompanying notes are an integral part of these financial statements. 31 EXHIBIT A
43 City of Marina
Statement of Changes in Net Position
Fiduciary Funds
For the Year Ended June 30, 2023
Successor Successor
FORA Agency Agency
Dissolution Obligation Housing
Administration Retirement Assets
Fund Fund Fund Total

ADDITIONS
Property taxes 3,488,617$ 2,894,258$ -$ 6,382,875 $ Property tax in-lieu - 29,139 - 29,139
Investment earnings 37,897 149,406 2,948 190,251 Other revenue 2,080 - - 2,080
Total additions 3,528,594 3,072,803 2,948 6,604,345

DEDUCTIONS
Program costs 11,938 2,599,836 - 2,611,774
Legal and professional fees 1,925 212,015 - 213,940 Employee costs - - 13,683 13,683
Occupancy and operating costs - 11,446 - 11,446
Payments to other agencies 938,433 - - 938,433 Payments to the City of Marina 2,718,775 - - 2,718,775 Interest and fiscal charges 1,052,114 13,448,647 - 14,500,761 Total deductions 4,723,185 16,271,944 13,683 21,008,812 Change in net position (1,194,591) (13,199,141) (10,735) (14,404,467) Total net position - beginning (22,744,746) (15,243,937) 1,112,643 (36,876,040) Total net position - ending (23,939,337)$ (28,443,078)$ 1,101,908$ (51,280,507)$ The accompanying notes are an integral part of these financial statements. 32 EXHIBIT A
44 NOTES TO THE BASIC

FINANCIAL STATEMENTS
33 EXHIBIT A
45 City of Marina
Notes to the Basic Financial Statements
June 30, 2023
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. Financi
al Reporting Entity
As requir
ed 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 Par k Sustainable Community Non-Profit Corporation (the Property) was formed to account for operations of a 354unit multi -family apartment complex known 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 app
lies 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. Offici
ally 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).
34 EXHIBIT A
46 City of Marina
Notes to the Basic Financial Statements
June 30, 2023
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 acc
ounts 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 and 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 stat
ements 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
Separat
e 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 columns 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 balance s 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, internal 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
35 EXHIBIT A
47 City of Marina
Notes to the Basic Financial Statements
June 30, 2023
The City applies all applicable GASB pronouncements including all Interpretations currently in effect.

Governmental Fund Financial Statements
Govern
mental 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 expla in 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 gov
ernmental 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 and 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 is 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 includes such activities such as public safety, public ways and facilities, par�s and recreation services, and economic development services.

City Ca
pital 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. 36 EXHIBIT A
48 City of Marina
Notes to the Basic Financial Statements
June 30, 2023
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 Deb
t 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.

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

Special Re
venue 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 Servi
ce 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 fina
ncial 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 fund 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.

Proprie
tary 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 Par
k 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. 37 EXHIBIT A
49 City of Marina
Notes to the Basic Financial Statements
June 30, 2023
Fiduciary Fund Financial Statements
Fiduciar
y fund financial statements consist of a Statement of Fiduciary Net Position and a Statement of Changes in Fiduciary Net Position.

The City
reports the following fiduciary funds:

FORA Diss
olution Administration Fund
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.

Successor Ag
ency Private Purpose Trust Funds
The Successor Agency Private Purpose Trust Funds includes 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.

C. Cash, Ca
sh Equivalents and Investments
The City po
ols cash resources from all funds in order to facilitate the management of cash. The balance in the pooled cash account is available to meet current operating requirements. Cash in excess of current requirements is invested in various interest-bearing accounts and other investments for varying terms.

The City's
cash and cash equivalents are considered to be cash on hand, demand deposits, and short- term investments with original maturity of three months or less from the date of acquisition. Cash and cash equivalents are combined with investments and displayed as Cash and Investments. For the purpose of the statement of cash flows, the City considers all pooled cash and investments (consisting of cash and investments and restricted cash and investments) held by the City as cash and cash equivalents because the pool is used essentially as a demand deposit account from the standpoint of the funds. The City also considers all non- pooled cash and investments (consisting of cash with fiscal agent and restricted cash and investments held by fiscal agent) as cash and cash equivalents because investments meet the criteria for cash equivalents defined above.

Deposit
and Investment Risk Disclosures - In accordance with GASB Statement No. 40, Deposit and Investment Disclosures (Amendment of GASB Statement No. 3), certain disclosure requirements, if applicable, for Deposits and Investment Risks in the following areas: Interest Rate Risk , Overall Credit Risk, Custodial Credit Risk, Concentrations of Credit Risk, and Foreign Currency Risk.

Other di
sclosures are specified including use of certain methods to present deposits and investments, highly sensitive investments, credit quality at year -end and other disclosures. The City participates in an investment pool managed by the State of California titled Local Agency Investment Fund (LAIF), which has invested a portion of the pool funds in Structured Notes and Asset Backed Securities. LAIF's investments are subject to credit risk with the full faith and credit of the State of California collateralizing these investments. In addition, these Structured Notes and Asset -Backed Securities are subject to market risk as to change in interest rates.
38 EXHIBIT A
50 City of Marina
Notes to the Basic Financial Statements
June 30, 2023
Investments are recorded at fair value in accordance with GASB Statement No. 72, Fair Value Measurement and Application. Accordingly, the change in fair value of investments is recognized as an increase or decrease to investment assets and investment income.

Fair valu
e is defined as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction. In determining this amount, three valuation techniques are available:
• Market approach - This approach uses prices generated for identical or similar assets or liabilities.

The most common example is an investment in a public security traded in an active exchange such as the NYSE.
• Cost approach - This technique determines the amount required to replace the current asset. This approach may be ideal for valuing donations of capital assets or historical treasures. • Income approach - This approach converts future amounts (such as cash flows) into a current discounted amount.

Each of th
ese valuation techniques requires inputs to calculate a fair value. Observable inputs have been maximized in fair value measures, and unobservable inputs have been minimized.

D. Restrict
ed Cash and Investments
Certain
restricted cash and investments are held by fiscal agents for the redemption of bonded debt, for acquisition and construction of capital projects, and to meet bond indenture debt reserve requirements. Cash and investments are also restricted for deposits held for others within the enterprise funds. Amounts held in Trust for FORA Dissolution Administration and Successor Agency obligations are also reported as restricted cash and investments.

E. Interfu
nd Receivables and Payables
Activi
ty between funds that are representative of lending/borrowing arrangements outstanding at the end of the fiscal year are referred to as either “due to/from other funds” (i.e., the current portion of interfund loans) or “advances to/from other funds” (i.e., the non- current portion of interfund loans). All other outstanding balances between funds are reported as “due to/from other funds.” Any residual balances outstanding between the governmental activities and business -type activities are reported in the government-wide financial statements as “internal balances.” Advances
between funds, as reported in the fund financial statements, are offset by a fund balance reserve account in applicable government funds to indicate that they are not available for appropriation and are not expendable available financial resources. The City considers all trade and property tax receivables to be fully collectible and therefore no allowance for uncollectible accounts is considered necessary.

F. Receivables
Billed,
but unpaid, services provided to individuals or non-governmental entities are recorded as accounts receivable. Revenues earned but not collected by year -end are accrued. No allowance for uncollectible accounts receivable has been provided as management has determined that uncollectible accounts have historically been immaterial and the direct write -off method does not result in a material difference from the allowance method.
39 EXHIBIT A
51 City of Marina
Notes to the Basic Financial Statements
June 30, 2023
G. Loans Receivable
Repayments of outstanding loans are classified as a revenue source in the applicable funds when collected and expenditures in the years disbursed. The portion of loans receivable deemed to be unavailable have been offset by Unavailable Revenues in the accompanying financial statements , which is a part of deferred inflows of resources.

H. Lease Recei
vables
When appli
cable, the City’s lease receivables are measured at the present value of lease payments expected to be received during the lease term. A deferred inflow of resources is recorded for the lease.

The deferred inflow of resources is recorded at the initiation of the lease in an amount equal to the initial recording of the lease receivable plus incentive payments received. The deferred inflow of resources is amortized on a straight-line basis over the term of the lease.

I. Prepaid
Expenses and Inventory
The avi
ation fuel inventory held by the Airport is stated at cost using the first -in-first-out (FIFO) valuation method. Materials and supplies used by governmental funds are recorded as expenditures at the time they are purchased or obtained.

Prepaid
expenses are also recogniz ed under the consumption method. Payments to vendors that reflect costs applicable to future accounting periods are recorded as prepaid expenses in both government -wide and fund financial statements.

J. Capital As
sets
Capital
assets used in governmental fund operations, including infrastructure assets (i.e. roads, curbs, gutters, bridges, sidewalks, drainage systems, lighting systems, and other assets) are reflected in the government-wide financial statements, along with related depreciation. Capital assets are defined by the City as assets with an initial individual cost of more than $10,000 for equipment, $100,000 for buildings and improvements and $200,000 for infrastructure, and an estimated life in excess of 1 year. Purchased capital assets are valued at historical cost or estimated historical cost. Donated capital assets, donated works of art and similar items, and capital assets received in a service concession arrangement are valued at acquisition value on the date donated. Capital assets acquired under lease or purchase agreements are capitalized when the City accumulates an ownership equity in the assets acquired.

The purp
ose of depreciation is to spread the cost of capital assets equitably among all users over the life of these assets. The amount charged to depreciation expense each year represents that year’s pro rata share of the cost of capital assets. Major outlays for capital assets and improvements are capitalized as projects are constructed.

Intangible right-to-use assets are amortized over the shorter of the lease term or the useful life of the underlying asset, unless the lease contains a purchase option that the City has determined is reasonably certain of being exercised, then the lease asset is amortized over the useful life of the underlying asset. Intangible right-to-use subscription assets are amortized over the shorter of the subscription term or the useful life of the underlying asset. 40 EXHIBIT A
52 City of Marina
Notes to the Basic Financial Statements
June 30, 2023
Depreciation and amortization is provided using the straight -line method whereby the cost of the asset is divided by its expected useful life in years and the result is charged to expense each year until the asset is fully depreciated or amortized. The City has assigned the useful lives of the assets which range from four to forty years. Abrams Housing and Preston Par k Housing Proprietary Funds have 50- year leasehold interests in these housing developments. The leasehold is depreciated over those 50 years. The City of Marina remains the property owner of the Abrams and Preston Park Housing projects.

K. Deferred Ou
tflows/Deferred Inflows
In addit
ion to assets, the statement of financial position or balance sheet will sometimes report a separate section for deferred outflows of resources. This separate financial statement element, deferred outflows of resources, represents a consumption of net position or fund balance that applies to a future period(s) and so will not be recognized as an outflow of resources (expense/expenditure) until then.

In addi
tion to liabilities, the statement of financial position or balance sheet will sometimes report a separate section for deferred inflows of resources. This separate financial statement element, deferred inflows of resources, represents an acquisition of net position or fund balance that applies to a future period(s) and so will not be recognized as an inflow of resources (revenue) until that time.

L. Interest
Payable
In the gover
nment-wide and proprietary fund financial statements, interest payable of long -term debt is recognized as an incurred liability for governmental fund types. The City has not allocated the interest on long-term debt to departments. In the fund financial statements, governmental fund types do not recognize the interest payable when the liability is incurred. Interest on long- term debt is recorded in the fund statements when payment is made.

M. Compensa
ted Absences
It City employees are granted vacation and sic k days in varying amounts based on classification and length of service. Upon termination or retirement, the City is to pay 100% of vacation and compensatory time off. Personal time off ( PTO) and sick leave is paid in accordance with the applicable employee Memorandum of Understanding (MOU) or individual employment contract. The City ’s liability for compensated absences is recorded at the City -wide level in the Statement of Net Position for Governmental Activities. The liability for compensated absences is determined annually, however such compensated absences payments are not distinguished from regular payroll paid during the fiscal year.

Compensa
ted absences are liquidated by the fund that has recorded the liability. The long- term portion of governmental activities compensated absences is liquidated primarily by the General Fund because most City employees are paid from the General Fund.

N. Long-Term
Obligations
In the govern
ment-wide financial statements and proprietary fund statements, long- term debt and other long-term obligations are reported as liabilities in the applicable governmental or business- type activities.

Bond premiums and discounts are deferred and amortized over the life of the bonds using the straight-line method. Bonds payable are reported net of the applicable bond premium or discount. Debt issuance costs are expensed in year incurred.
41 EXHIBIT A
53 City of Marina
Notes to the Basic Financial Statements
June 30, 2023
In the fund financial statements, governmental fund types recognize bond premiums and discounts, as well as bond issuance costs, during the current period. The face amount of debt issued is reported as other financial sources. Premiums received on debt issuance are reported as other financing sources while discounts on debt issuance reported as other financing uses. Issuance costs, whether or not withheld from the actual debt proceeds received, are reported as debt service expenditures.

O. Subscrip
tion Based Information Technology Arrangements (SBITAs) The City r
ecognizes subscription liabilities with an initial, individual value of $150,000 or more. The City uses its estimated incremental borrowing rate to measure subscription liabilities unless it can readily determine the interest rate in the arrangement. The City’s estimated incremental borrowing rate is based on its most recent public debt issuance.

P. Benefit
Plans
Pension Ex
pense
For purposes of measuring the net pension liability and deferred outflows/inflows of resources related to pensions, and pension expense, information about the fiduciary net position of the City’s California Public Employees’ Retirement System (CalPERS) plans (the Plans) and additions to/deductions from the Plans’ fiduciary net position have been determined on the same basis as they are reported by CalPERS.

For this purpose, benefit payments (including refunds of employee contributions) are recognized when due and payable in accordance with the benefit terms. Investments are reported at fair value.

Other Pos
temployment Benefit (OPEB) Expense
For purposes of measuring the Total OPEB liability, deferred outflows of resources and deferred inflows of resources related to OPEB, and OPEB expense information about the fiduciary net position of the City’s Retiree Benefits Plan (the OPEB Plan) and additions to/deductions from the OPEB Plan's fiduciary net position have been determined on the same basis as they are reported by the OPEB Plan. For this purpose, the OPEB Plan recognizes benefit payments when due and payable in accordance with the benefit terms. Investments are reported at fair value. Generally accepted accounting principles require that the reported results must pertain to liability and asset information within certain defined timeframes. For this report, the following timeframes are used:

Valuati
on Date June 30, 2021
Measurement Date June 30, 2022
Measurement Period June 30, 2021 to June 30, 2022
Q. Fund Bala
nces
In accor
dance with Government Accounting Standards Board 54, Fund Balance Reporting and Governmental Fund Type Definitions, the City classifies governmental fund balances as follows:

Nonspendabl
e
Nonspendable fund balance represents balances set aside to indicate items that do not represent available, spendable resources even though they are a component of assets. Fund balances required to be maintained intact, such as Permanent Funds, and assets not expected to be converted to cash, such as prepaids, notes receivable, and land held for redevelopment are included. However, if proceeds realized from the sale or collection of nonspendable assets are restricted, committed, or assigned, then Nonspendable amounts are required to be presented as a component of the applicable category. 42 EXHIBIT A
54 City of Marina
Notes to the Basic Financial Statements
June 30, 2023
Restricted
Restricted fund balances have external restrictions imposed by creditors, grantors, contributors, laws, regulations, or enabling legislation which requires the resources to be used only for specific purpose.

Encumbrances and nonspendable amounts subject to restrictions are included along with spendable resources.

Committed
C
ommitted fund balances have constraints imposed by passage of a Resolution of the City Council which may be altered only by Resolution of the City Council. Encumbrances and nonspendable amounts subject to Council commitments are included along with spendable resources. The City considers Resolutions to be the highest level of action that can be taken by Council that constitutes the most binding constraint.

Assigned
Assi
gned fund balances are amounts constrained by the City’s intent to be used for a specific purpose, but are neither restricted nor committed. Intent is expressed by the City Council or its designee and may be changed at the discretion of the City Council or its designee. This category includes encumbrances; nonspendable amounts, when it is the City’s intent to use proceeds or collections for a specific purpose, and residual fund balances, if any, of Special Revenue, Capital Projects, and Debt Service Funds, which have not been restricted or committed. The City Council has delegated the authority to make assignments of fund balance to the City Manager and Finance Director.

Unassign
ed
Unassigned fund balance represents residual amounts that have not been restricted, committed, or assigned. This includes the residual general fund balance and residual fund deficits, if any, of other governmental funds.

Flow Ass
umption / Spending Order Policy
When expenditures are incurred for purposes for which both restricted and unrestricted fund balance is available, the City considers restricted funds to be spent first. When expenditures are incurred for which committed, assigned, or unassigned fund balances are available, the City considers amounts to be spent first out of committed funds, then assigned funds, and finally unassigned funds, as needed, unless the City Council has directed otherwise.

R. Net Posit
ion
In the gover
nment-wide financial statements, net position is classified in the following categories:

Net Invest
ment in Capital Assets
This amount consists of capital assets net of accumulated depreciation and reduced by outstanding debt that are attributed to the acquisition, construction, or improvement of the assets. In addition, deferred outflows of resources and deferred inflows of resources that are attributable to the acquisition, construction, or improvement of those assets or related debt also are included in the net investment in capital assets component of net position.

Restricted Net Position
This amount is restricted by external creditors, grantors, contributors, or laws or regulations of other governments.
43 EXHIBIT A
55 City of Marina
Notes to the Basic Financial Statements
June 30, 2023
Unrestricted Net Position
This amount is all net position that does not meet the definition of "net investment in capital assets" or "restricted net position."
The detai
l of amounts reported for each of the above defined net position categories is reported in the government-wide Statement of Net Position.

Use of Rest
ricted/Unrestricted Net Position
When an expense is incurred for purposes for which both restricted and unrestricted net position are available, the City's policy is to apply restricted net position first.

S. Interfund
Transactions
Interfund
services provided and used are accounted for as revenue, expenditures or expenses, as appropriate. Transactions that constitute reimbursements to a fund for expenditures/expenses initially made from it that are properly applicable to another fund are recorded as expenditures/expenses in the reimbursed fund. All other interfund transactions, except for interfund services provided and used and reimbursements, are reported as transfers. Nonrecurring or nonroutine permanent transfers of equity are reported as residual equity transfers. All other interfund transfers are reported as transfers.

T. Property
Taxes and Special Assessments
The County of Monterey levies, bills, and collects property taxes and special assessments for the City.

Property taxes levied are recorded as revenue when received.

Tax colle
ctions are the responsibility of the County Tax Collector. Taxes and assessments on secured and utility rolls constitute a lien against the property, may be paid in two installments the first is due November 1st of the fiscal year and is delinquent if not paid by December 10th and the second is due on February 1st of the fiscal year and is delinquent if not paid by April 10 th. Unsecured personal property taxes do not constitute a lien against real property unless the tax becomes delinquent.

Property
valuations are established by the Assessor of the County of Monterey for the secured and unsecured property tax rolls. Under the provisions of Article XIIIA of the State Constitution, properties are assessed at 100 % of purchase price or value in 1978 whichever is later. From this base assessment, subsequent annual increases in valuation are limited to a maximum of 2 percent. However, increases to full value are allowed for property improvements or upon change in ownership. Personal property is excluded from these limitations, and is subject to annual reappraisal.

Tax levy da
tes are attached annually on January 1st preceding the fiscal year for which the taxes are levied. The fiscal year begins July 1st and ends June 30th of the following year. Taxes are levied on both real and unsecured personal property, as it exists at that time. Liens against real estate, as well as the tax on personal property, are not relieved by subsequent renewal or change in ownership.

U. Budgetary Information
The City adopt
s a budget annually for all governmental fund types. This budget is effective July 1 for the ensuing fiscal year. From the effective date of the budget, which is adopted at the fund level, the amounts stated therein as proposed expenditures become appropriations to the various City departments. The legal level of budgetary control is the fund level. The City Council may amend the budget by resolution during 44 EXHIBIT A
56 City of Marina
Notes to the Basic Financial Statements
June 30, 2023
the fiscal year. The City Manager has the authority to make adjustments to the operating budget between departments within the same fund. Transfers of operating budgets between funds, use of unappropriated fund balances, and significant changes in capital improvement project budgets require the approval of the City Council. The City’s basis of budgeting is the same as GAAP.

V. Encum
brances
Under encum
brance accounting, purchase orders, contract and other commitments for expenditures are recorded in order to commit that portion of the applicable appropriation. Encumbrance accounting is employed as an extension of formal budgetary integration in all funds. All appropriations and encumbrances lapse at year end, valid outstanding encumbrances (those for which performance under the executory contract is expected in the next year) are re- appropriated and become part of the subsequent year’s budget pursuant to state regulations.

W. Unearned
Revenue
Unearned
revenue arises when assets are received before revenue recognition criteria have been satisfied.

Grants and entitlements received before eligibility requirements are met are recorded as deferred inflows from unearned revenue. In the governmental fund financial statements, receivables associated with non- exchange transactions that will not be collected within the availability period have been recorded as deferred inflows from unavailable revenue.

X. Use of Est
imates
The prepar
ation of basic financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect certain reported amounts and disclosures. Accordingly, actual results could differ from those estimates.

Y. Implem
entation of New Accounting Pronouncements
GASB St
atement No. 96, Subscription-based Information Technology Arrangements.

During the fi
scal year, the City implemented GASB Statement No. 96, Subscription-based Information Technology Arrangements. GASB Statement No. 96 is an accounting pronouncement issued by the Governmental Accounting Standards Board (GASB) that provides guidance on how the costs and investments for subscription-based information technology arrangements (SBITAs) are accounted for and disclosed by governmental entities. This Statement (1) defines a SBITA; (2) establishes that a SBITA results in a right -to-use subscription asset —an intangible asset —and a corresponding subscription liability; (3) provides the capitalization criteria for outlays other than subscription payments, including implementation costs of a SBITA; and (4) requires note disclosures regarding a SBITA. To the extent relevant, the standards for SBITAs are based on the standards established in Statement No. 87, Leases, as amended. As a result, the City recorded intangible right of use subscription assets of $ 768,768 and corresponding subscription liabilities of $768,768.
45 EXHIBIT A
57 City of Marina
Notes to the Basic Financial Statements
June 30, 2023
Z. Upcoming New Accounting Pronouncements
The Cit
y is currently analyzing its accounting practices to identify the potential impact on the financial statements of the following GASB Statements:

GASB St
atement No. 100, Accounting Changes and Error Corrections—an amendment of GASB Statement No. 62
This State
ment defines accounting changes as changes in accounting principles, changes in accounting estimates, and changes to or within the financial reporting entity and describes the transactions or other events that constitute those changes. This Statement also prescribes the accounting and financial reporting for (1) each type of accounting change and (2) error corrections in previously issued financial statements.

The requirements of this Statement are effective for accounting changes and error corrections made in fiscal years beginning after June 15, 2023, and all reporting periods thereafter.

GASB St
atement No. 101, Compensated Absences
This St
atement requires that liabilities for compensated absences be recognized for (1) leave that has not been used and (2) leave that has been used but not yet paid in cash or settled through noncash means. A liability should be recognized for leave that has not been used if (a) the leave is attributable to services already rendered, (b) the leave accumulates, and (c) the leave is more likely than not to be used for time off or otherwise paid in cash or settled through noncash means. Leave is attributable to services already rendered when an employee has performed the services required to earn the leave. Leave that accumulates is carried forward from the reporting period in which it is earned to a future reporting period during which it may be used for time off or otherwise paid or settled. In estimating the leave that is more likely than not to be used or otherwise paid or settled, a government should consider relevant factors such as employment policies related to compensated absences and historical information about the use or payment of compensated absences. However, leave that is more likely than not to be settled through conversion to defined benefit postemployment benefits should not be included in a liability for compensated absences.

This Stat
ement requires that a liability for certain types of compensated absences— including parental leave, military leave, and jury duty leave —not be recognized until the leave commences. This Statement also requires that a liability for specific types of compensated absences not be recognized until the leave is used.

This Sta
tement also establishes guidance for measuring a liability for leave that has not been used, generally using an employee’s pay rate as of the date of the financial statements. A liability for leave that has been used but not yet paid or settled should be measured at the amount of the cash payment or noncash settlement to be made. Certain salary- related payments that are directly and incrementally associated with payments for leave also should be included in the measurement of the liabilities.

With resp
ect to financial statements prepared using the current financial resources measurement focus, this Statement requires that expenditures be recognized for the amount that normally would be liquidated with expendable available financial resources. The requirements of this Statement are effective for fiscal years beginning after December 15, 2023, and all reporting periods thereafter.

46 EXHIBIT A
58 City of Marina
Notes to the Basic Financial Statements
June 30, 2023
NOTE 2 - CASH AND INVESTMENTS
As of June
30, 2023, cash and investments were reported in the financial statements as follows:

G overnm ental
Activities
Business-Type
Activities Total
Cash and investm ents 129,180,314$ 16,280,070$ 5,211,166$ 150,671,550$ Restricted cash and investments 12,731,965 - 7,644,959 20,376,924 Total cash and investments 141,912,279$ 16,280,070$ 12,856,125$ 171,048,474$ G overnm ent Wide
Statement of Net Position Fiduciary Funds
Statement of Net
Pos ition
Cash and
investments consisted of the following as of June 30, 2023:

Deposits:

Cash on hand 3,800$
Cash with fiscal agents 13,710,485
Cash in banks 9,846,542
Total deposits 23,560,827
Investments:

Local Agency Investment Fund 60,643,691
Commercial Paper 14,930,852
Bonds 2,979,004
US Treasurey obligations 48,557,176
Total investments 127,110,723
Total City Treasury 150,671,550
Restricted cash and investments:

Money market funds 418,078
Cash in banks 481,355
Cash with fiscal agent 19,477,491
Total restricted cash and investments 20,376,924
Total cash and investments 171,048,474$
A. Cash Depos
its
The California Government Code requires California banks and savings and loan associations to secure the City's cash deposits by pledging securities as collateral. This Code states that collateral pledged in this manner shall have the effect of perfecting a security interest, and places the City ahead of general creditors of the institution. The market value of pledged securities must equal at least 110 percent of the City's cash deposits. California law also allows institutions to secure City deposits by pledging first trust deed mortgage notes that have a value of 150 percent of the City's total cash deposits. The City has waived the collateral requirements for cash deposits which are fully insured to $250,000 by the Federal Deposit Insurance Corporation (FDIC).

The bank
balances before reconciling items totaled $10,669,616 at June 30, 2023 and were different from carrying amounts due to deposits in t ransit and outstanding checks. The amount uninsured was $10,419,616, which was collateralized by securities held by pledging financial institutions. The City 47 EXHIBIT A
59 City of Marina
Notes to the Basic Financial Statements
June 30, 2023
follows the practice of pooling cash and investments of all funds, except for funds required to be held by fiscal agents under the provisions of bond indentures. Interest income earned on pooled cash and investments is allocated to the various funds based on the period -end cash and investment balances.

Interest income from cash and investments with fiscal agents is credited directly to the related fund.

B. Fair Va
lue Measurements
GASB 72 es
tablished a hierarchy of inputs to the valuation techniques with three levels:
• Level 1 inputs are quoted prices in active markets for identical assets or liabilities. • Level 2 inputs are quoted market prices for similar assets or liabilities, quoted prices for identical or similar assets or liabilities in markets that are not active, or other than quoted prices that are not observable
• Level 3 inputs are unobservable inputs, such as a property valuation or an appraisal.

Investment
Policies
City Inves
tment Policy
Under the provisions of the City's investment policy, and in accordance with California Government Code, the following investments are authorized:

M aximu m
Maturity
Minimum
Credit
Quality
M aximu m
Percentage of
Portfolio
M aximu m
Investm ent
in One Issuer
U.S. Treasury Bills, Notes and Bonds (A) N/A No Limit No Limit U.S. G overnm ent-Sponsored Enterprise Agencies:

G overnm ent National Mortgage Association 5 years N/A No Limit No Limit Federal National Mortgage Association 5 years N/A No Limit No Limit Federal Home Loan Mortgage 5 years N/A No Limit No Limit Corporation Federal Hom e Loan Bank 5 years N/A No Limit No Limit Banker's Acceptances 180 days N/A 30% One Commercial
Bank
Certificates of Deposit 5 years N/A 15% (B)
Commercial Paper 270 days N/A 15% Highest Rating
by an NRSRO*
Commercial Paper 31 days N/A 30% Highest Rating
by an NRSRO*
Corporate Notes 5 years N/A 30% No Limit
Mutual Funds N/A N/A 20% Highest Rating
by an NRSRO*
Reverse Repurchase Agreements 92 days N/A 20% No Limit
Repurchase Agreements 1 year N/A No Limit No Limit
California Local Agency Investm ent Fund N/A N/A No Limit $40,000,000 per account
(A) Max im um m aturities of 5 years or greater with specific City Council approval (B) $250,000 unless collateralized by eligible securities as provided by California G overnm ental Code Sections 53651 and 53652.
* Nationally Recognized Statistical Rating Organization Authorized Investm ent Type
48 EXHIBIT A
60 City of Marina
Notes to the Basic Financial Statements
June 30, 2023
Under the provisions of the City's investment policy, and in accordance with California Government Code, the following investments are authorized:

Under the
terms of certain debt issuances, the City must maintain required amounts of cash and investments with trustees or fiscal agents. These funds are unexpended bond proceeds or are pledged as reserves to be used if the City fails to meet its obligations under these debt issues. The California Government Code requires these funds to be invested in accordance with City ordinance, bond indentures or State statute. The table below identifies the investment types that are authori zed for investments with fiscal agents. The bond indentures contain no limitations for the maximum investment in any one issuer or the maximum percentage of the portfolio that may be invested in any one investment type.

The tabl
e also identifies certain provisions of these debt agreements:

M aximu m
Maturity
Minimum
Credit Quality
U.S. Treasury Obligations None N/A
U.S. Ag
ency Obligations None N/A
U.S. G overnm ent-Sponsored Agency Obligations None N/A State Obligations:

General Obligation None A
G eneral Short-Term Obligation None A-1+
Special Revenue Bonds None AA
Pre-Refunded Municipal Obligation None AAA
Unsecured Certificates of Deposit 30 days A-1
FDIC-Insured Deposit None N/A
Repurchase Agreements None A
Commercial Paper 270 days Three highest categories
Bankers' Acceptances (A) A-1
Money Market Mutual Funds None Three highest categories Investment Agreement None N/A
Tax -Ex em pt Obligations None Three highest categories State of California- Local Agency Investm ent Fund None N/A (A) Max im um m aturities of 5 years or greater with specific City Council approval Authorized Investm ent Type
The City’s
portfolio value fluctuates in an inverse relationship to any change in interest rate. Accordingly, if interest rates rise, the portfolio value will decline. If interest rates fall, the portfolio value will rise. The portfolio for year -end reporting purposes is treated as if it were all sold. Therefore, fund balance must reflect the portfolio’s change in value. These portfolio value changes are unrealized unless sold. Generally the City’s practice is to buy and hold investments until maturity dates. Consequently, the City’s investments are carried at fair value.
49 EXHIBIT A
61 City of Marina
Notes to the Basic Financial Statements
June 30, 2023
C. External Investment Pool
The City's investments with LAIF at June 30, 2023, include a portion of the pool funds invested in Structured Notes and Asset-Backed Securities. These investments include the following:

Structure
d Notes
These are debt securities (other than asset -backed securities) whose cash flow characteristics (coupon rate, redemption amount, or stated maturity) depend upon one or more indices and/or that have embedded forwards or options.

Asset-Backed
Securities
The bulk of asset-backed securities are mortgage-backed securities, entitle their purchasers to receive a share of the cash flows from a pool of assets such as principal and interest repayments from a pool of mortgages (such as CMO's) or credit card receivables. LAIF is overseen by the Local Agency Investment Advisory Board, which consists of five members, in accordance with State statute. The approved investments policy is listed on the LAIF website, located at http://www.treasurer.ca.gov/pmia-laif/.

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

Credit Ri
sk
Generally, credit risk is the risk that an issuer of an investment will not fulfill its obligation to the holder of an investment. This is measured by the assignment of a rating by a nationally recognized statistical rating organization. With the exception of U.S. Treasury obligations and authorized pools, no more than 50% of the City’s total investment portfolio will be invested in a single security type or with a single financial institution to reduce the City’s exposure to credit risks. As of June 30, 2023, the City’s investments were in compliance with the ratings required by the City’s investment policy and Government Code. U.S. Treasury obligations, bonds and commercial paper were rated AAA by S&P and amounts held by bond trustees in money market accounts were rated AAA my S&P and Aaa by Moody’s.

Concentr
ations of Credit Risk
The investment policy of the City contains no limitations on the amount that can be invested in any one issuer beyond that stipulated by the California Government Code. As of June 30, 2023, the City had no investments in any one issuer (other than U.S. Treasury obligations, bonds, and the external investment pools) that represented 5% or more of the total City investments.

Custodi
al Credit Risk
For an investment, custodial credit risk is the risk that, in the event of the failure of the counterparty, the City will not be able to recover the value of its investments or collateral securities that are in the possession of an outside party. The California Government Code and the City's investment policy do not contain legal or policy requirements that would limit the exposure to custodial credit risk for investments.

With respect to investments, custodial credit risk generally applies only to direct investments in 50 EXHIBIT A
62 City of Marina
Notes to the Basic Financial Statements
June 30, 2023
marketable securities. Custodial credit risk does not apply to a local government's indirect investment in securities through the use of mutual funds or government investment pools (such as LAIF).

As of June
30, 2023, the City’s investments had the following maturities:
12 Months
or Less 1-5 years Fair Value Concentrations
Fair Value
Input Levels
Local Agency Investment Fund 60,643,691$ - $ 60,643,691$ 47.6% n/a Federal Home Loan Bank 14,930,852 - 14,930,852 11.7% Level 1 Bonds - 2,979,004 2,979,004 2.3% Level 1
US Treasury obligations 48,557,176 - 48,557,176 38.1% Level 1 Held by bond trustee:

Money market funds 418,078 - 418,078 0.3% Level 1 Total Investments 124,549,797$ 2,979,004$ 127,528,801$ Investment Type
Maturity
NOTE 3 - LOANS RECEIVABLE
The City
has engaged in programs designed to encourage construction or improvement of low -to- moderate income housing or other projects. Under these programs, grants or loans are provided under favorable terms to homeowners who agree to spend these funds in accordance with the City's terms. The balances of these loans arising from these business and housing programs at June 30, 2023 were $529,929.

The loans
have varying maturity dates and interest rates, depending on loan agreements. The balance of the notes receivable have been offset in the fund financial statements by deferred inflows of resources as they are not deemed measurable and available within 60 days, except for those loans that have current payment activity. The loans were fully reserved for in the Statement of Net Position.

The City
has a loan program for developers for impact fees and engineering fees imposed by the City. At June 30, 2023 the City had $23,734 in loans receivable outstanding. These loans are offset in the fund financial statements by deferred inflows of resources.
51 EXHIBIT A
63 City of Marina
Notes to the Basic Financial Statements
June 30, 2023
NOTE 4 - LEASES RECEIVABLE
Leases receiv
able for governmental activities consisted of the following as of June 30, 2023:

Fort Ord Joby Comcast T-Mobile Chapparral
Market Aviation Cell Cell Ground
Ground Lease Storage Tower Tower Building Total
Inception 8/22/2006 5/17/2022 1/1/2002 7/1/1996 12/30/2022 End 8/22/2030 5/17/2024 1/1/2042 7/1/2026 12/30/2027
Interest Rate 5.03% 2.71% 5.56% 5.00% 2.34%
Annual Payment 130,260$ 6,900$ 24,000$ 21,600$ 15,360$ Leases Receivable:

Beginning 856,463$ 6,800$ 281,200$ 78,162$ -$ 1,222,625$ Adjustments - - - - - - Additions - - - - 72,411 72,411 Deletions (89,218) (6,800) (8,582) (18,103) (13,813) (136,516) Ending 767,245 - 272,618 60,059 58,598 1,158,520 Deferred Inflows of Resources:

Beginning 528,882 6,709 182,742 100,592 - 818,925 Adjustments 75,555 - - - - 75,555 Additions - - - - 72,411 72,411 Deletions (75,555) (6,709) (9,618) (11,177) (14,482) (117,541) Ending 528,882 - 173,124 89,415 57,929 849,350 Net Book Value 238,363$ -$ 99,494$ (29,357)$ 669$ 309,170$ Leases receivable for business-type activities consisted of the following as of June 30, 2023:

Marina Municipal Airport Enterprise Fund Leases Receivable:

Deferred Net
Earliest Inc
eption 7/1/1996 Leases Inflows of Book
Latest Inception 5/1/2023 Receivable Resources Value
Earliest Lease End 11/7/2023 Beginning 8,428,019$ 8,221,731$ 206,288$ Latest Lease End 3/3/2050 Adjustments 327,190 222,235 104,955 Lowest Interest Rate 0.42% Additions 799,819 799,819 - Highest Interest Rate 6.91% Deletions (975,680) (1,011,119) 35,439 Annual Payment 1,152,422 $ Ending 8,579,348$ 8,232,666$ 346,682$ The follo
wing summarizes future collections for governmental activities leases receivable:

Fiscal Year Ending June 30: Principal Interest Total
2024 136,051$ 55,169$ 191,220$
2025 142,705 48,515 191,220
2026 149,696 41,524 191,220
2027 134,937 34,683 169,620
2028 125,995 28,265 154,260
2029-2033 314,435 66,085 380,520
2034-2038 88,525 31,475 120,000
2039-2043 66,176 5,828 72,004
Total Governmental Activities 1,158,520$ 311,544$ 1,470,064$ 52 EXHIBIT A
64 City of Marina
Notes to the Basic Financial Statements
June 30, 2023
The following summarizes future collections for business-type activities leases receivable:

Fiscal Year Ending June 30: Principal Interest Total
2024 960,534$ 158,792$ 1,119,326$
2025 885,039 141,
635 1,026,674
2026 701,000 126,073 827,073
2027 614,335 113,339 727,674
2028 625,237 102,438 727,674
2029-2033 1,561,842 394,951 1,956,793
2034-2038 929,057 280,723 1,209,780
2039-2043 1,012,247 181,033 1,193,280
2044-2048 1,087,997 70,483 1,158,480
2049-2053 202,060 1,799 203,859
Total Business-Type Activities 8,579,348$ 1,571,265$ 10,150,613$ NOTE 5 - INTERFUND TRANSACTIONS
Inter-fund
Receivables and Payables
Amounts due to or due from other funds reflect inter-fund balances for services rendered or short-term loans expected to be repaid in the next fiscal year. Advances to or from other funds are long-term loans between funds that are to be repaid in their entirety over several years.

On November
1, 2006, the Marina Joint Powers Financing Authority issued $14,360,000 revenue bonds for the purpose of financing a loan in the same amount to the Abrams -B Non -Profit Corporation.

Simultaneously, the corporation paid the entire $14,360,000 back to the City of Marina, to pay loan costs and to acquire a 50- year leasehold interest in the Abrams -B Apartments housing project. Also simultaneously, the City paid that cash to The Fort Ord Reuse Authority to purchase the Abrams -B property. Monthly note payments are made by the corporation to the City according to an original amortization schedule which was subsequently revised on November 15, 2016, at a lower interest rate, resulting is smaller monthly payments. Payments on the note are structured to be sufficient for the bond trustee to pay semi- annual principal and interest on the revenue bonds. Bond payments are made semiannually and will be fully re-paid in 2036. The balance of the loan was $8,372,917 at June 30, 2023.

As of June
30, 2023, inter-fund receivables and payables consisted of the following:

Advances to Advances from
Fund Other Funds Other Funds
Abrams B Debt Service Fund 8,372,917$ -$
Abrams B Housing Fund - 8,372,917
Total advances 8,372,917$ 8,372,917$
53 EXHIBIT A
65 City of Marina
Notes to the Basic Financial Statements
June 30, 2023
Transfers In/Out
With Council approval resources may be transferred from one fund to another. The following summarizes transfers between funds during the fiscal year ended June 30, 2023:

Fund Transfer in Transfer out
General Fund 5,614,337$ 2,379,313$
City Capital Projects 3,671,476 440,897
Impact Fee Fund 69,520 2,020,000
FORA Dissolution Fund 125,858 933
Nonmajor Governmental Funds 4,312,842 7,622,585 Marina Municipal Airport Fund 46,682 1,376,987
Total Transfers 13,840,715$ 13,840,715$
Intra-Fund Tran
sfers In/Out
The following table represents intra-fund transfers made during the fiscal year ended June 30, 2023:

Fund Transfer in Transfer out
General Fund -$ 1,255,000$
Vehicle & Equipment Replacement Fund 905,000 - Pension Stabilization Fund 350,000 -
Total Eliminations 1,255,000$ 1,255,000$
Intra-fun
d transfers are eliminated for presentation in the fund financial statements.

NOTE 6 - CAP

ITAL ASSETS
Capital
assets for governmental activities consisted of the following as of June 30, 2023:

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

Land 22,080,651$ -$ -$
22,080,651$
Total Non-Depreciable 22,080,651 - - 22,080,651 Depreciable and Amortizable:

Buildings and improvements 50,495,979 1,876,408 52,372,387 Equipment 8,565,221 19,931 - 8,585,152 Infrastructure 39,930,203 4,793,964 - 44,724,167 Right of use assets - subscriptions - 768,768 - 768,768 Right of use assets - equipment 1,216,072 537,896 - 1,753,968 Total Depreciable 100,207,475 7,996,967 - 108,204,442 Less Accumulated Depreciation & Amortization for:

Buildings and improvements (21,214,048) (1,168,499) - (22,382,547) Equipment (7,093,300) (900,649) - (7,993,949) Infrastructure (7,692,434) (998,752) - (8,691,186) Right of use assets - subscriptions - (153,754) - (153,754) Right of use assets - equipment (783,396) (319,587) - (1,102,983) Total Accum. Depr. & Amort. (36,783,178) (3,541,241) - (40,324,419) Total Depreciable Capital Assets - Net 63,424,297 4,455,726 - 67,880,023 Total Governmental Capital Assets 85,504,948$ 4,455,726$ -$ 89,960,674$ 54 EXHIBIT A
66 City of Marina
Notes to the Basic Financial Statements
June 30, 2023
Depreciation expense for governmental activities was charged to the following programs during the year:

General government 1,009,912$
Public sa
fety 1,302,511
Public works 51,297
Public Improvements 1,107,972
Recreation & cultural services 69,549
Total depreciation expense 3,541,241$
Capital
assets for business-type activities consisted of the following as of June 30, 2023:

Balance Balance
Business Type Activities July 1, 2022 Additions Deletions June 30, 2023 Non Depreciable
Land 36,900,000$ -$ -$ 36,900,000$
Total Non-Depreciable 36,900,000 - - 36,900,000 Depreciable:

Leasehold interest 48,783,242 - - 48,783,242
Buildings 10,159,964 639,843 - 10,799,807 Improvements (airport and runway) 14,807,746 - (709,785) 14,097,961 Equipment 323,135 21,813 - 344,948 Total Depreciable 74,074,087 661,656 (709,785) 74,025,958 Less Accumulated Depreciation
Leasehold interest (8,962,125) (975,665) - (9,937,790) Buildings (5,964,969) (314,435) - (6,279,404) Improvements (airport and runway) (9,609,792) (414,052) - (10,023,844) Equipment (312,875) (1,837) - (314,712) Total Accumulated Depreciation (24,849,761) (1,705,989) - (26,555,750) Total Depreciable Capital Assets - Net 49,224,326 (1,044,333) (709,785) 47,470,208 Total Business Type - Capital Assets 86,124,326$ (1,044,333)$ (709,785)$ 84,370,208$ NOTE 7 - N

ONCURRENT LIABILITIES
The City's nonc
urrent liabilities consisted of the following as of June 30, 2023:

Due
Beginn
ing Ending Within One
Long-term Liabilities Balance Additions Deletions Balance Y ear Gov ernmental Activ ities:
2015 G eneral Obligation Refunding Bonds 6,430,000$ -$ (295,000)$ 6,135,000$ 315,000$ 2016 Abram s B Housing Revenue Bonds 9,115,000 - (465,00 0) 8,650,000 475,000 Certificates of Participation - 10,870,000 (320,00 0) 10,550,000 235,000 COP Premiu ms - 969,415 ( 38,777) 930,638 38,777 Leases 609,858 537,896 ( 388,110) 759,644 248,681 Subs cription Liabilities - 768,768 (132,554) 636,214 152,973 Net Pens ion Liabilities 13,309,290 19,883,783 (5,964,427) 27,228,646 - Total OPEB Obligation 6,167,057 2,214,986 (3,286,148) 5,095,895 - Compensated Absences 1,604,523 276,842 (406,942) 1,474,423 368,606 Total G overnmental Activities 37,235,728$ 35,521,690$ (11,296,958)$ 61,460,460$ 1,834,037$ 55 EXHIBIT A
67 City of Marina
Notes to the Basic Financial Statements
June 30, 2023
Due
Beginn
ing Ending Within One
Long-term Liabilities Balance Additions Deletions Balance Y ear Business-Type Activ ities
Berkeley Capital Loan 35,950,000$ -$ -$ 35,950,000$ -$ Total Business-Type Activities 35,950,000$ -$ -$ 35,950,000$ -$ Fiduciary Funds:

Tax Allocation Bonds:

FORA Series 2020 29,445,000$ -$ (1,415,000)$ 28,030,000$ 1,435,000$ RDA SA, Series 2000A 320,000 - (30,000) 290,000 30,000 RDA SA, Series 2018A 6,095,000 - (235,000) 5,860,000 250,000 RDA SA, Housing Series 2018B 5,805,000 - (225,000) 5,580,000 235,000 RDA SA, Series 2020A 4,790,000 - (90,000) 4,700,000 95,000 RDA SA, Housing Series 2020B 4,820,000 - (135,000) 4,685,000 145,000 RDA SA, Series 2023A - 3,990,000 - 3,990,000 100,000
RDA SA, Housing Series 2023B - 9,090,000 - 9,090,000 295,000 Subtotal Tax Allocation Bonds 51,275,000 13,080,000 (2,130,000) 62,225,000 2,585,000 Bond discounts (191,053) - 11,940 (179,113) - Bond prem ium s 1,787,067 360,676 (111,277) 2,036,466 - Total Fiduciary Funds 52,871,014$ 13,440,676$ (2,229,337)$ 64,082,353$ 2,585,000$ 2015 General Obligation Refunding Bonds
In May 2015, the City issued $7,640,000 General Obligation Bonds for the purpose of refunding $7,885,000 of the City's General Obligation Bonds, Election of 2002, Series 2005 which was issued for the purpose of constructing and supplying a library facility in the City. The bonds bear interest at 1.5 % to 5%. The bonds mature in August 2035. Principal payments of $85,000 to $605,000 are due annually on August 1. Interest payments are due semi-annually on February 1 and August 1. The Bonds are subject to an early redemption at par at the option of the City after August 2025.

The City accoun
ts for the bonds in its governmental activities and uses taxes and assessments reported in a debt service fund to fund the principal and interest payments. Future debt service payments are as follows:

Fiscal Year Ending June 30: Principal Interest Total
2024 315,000$ 216,706$ 531,706$
2025 340,000 200,332 540,332
2026 370,000 182,581 552,581
2027 400,000 163,332 563,332
2028 430,000 140,432 570,432
2029-2033 2,525,000 511,268 3,036,268
2034-2036 1,755,000 102,042 1,857,042
Total 6,135,000$ 1,516,693$ 7,651,693$
Remarket
ed 2016 Abrams B Housing Revenue Bonds
In November 2006, the City issued $14,360,000 Multi-family Housing Revenue Bonds for the purpose of financing the acquisition of the Abrams B Apartments. These bonds were remar keted in November 2016. 56 EXHIBIT A
68 City of Marina
Notes to the Basic Financial Statements
June 30, 2023
The bonds bear interest at 0.95% to 3.55%. The bonds mature in November 2036. Principal payments of $110,000 to $160,000 are due annually on November 1. Interest payments are due semi -annually on May 1 and November 1. Beginning on November 15, 2023, the bonds have an optional redemption price of 102%, declining to 101% on November 15, 2024, and at par on November 15, 2025 and thereafter.

The City ac
counts for the bonds in its governmental activities and accounts for the revenue debt service in the Abrams B Debt Service Fund. Future debt service payments are as follows:

Fiscal Year Ending June 30: Principal Interest Total
2024 475,000$ 268,905$ 742,723$
2025 490,000 258,888 743,905
2026 505,000 247,813 748,888
2027 790,000 235,505 752,813
2028 560,000 215,558 775,558
2029-2033 3,170,000 781,251 3,951,251
2034-2037 2,660,000 193,209 2,853,209
Total 8,650,000$ 2,201,128$ 10,568,347$
Certifica
tes of Participation
In fiscal year 2023, the City issued certificates of participation totaling $10,870,000 at a $969,415 premium, bearing interest 5-5.25%. The following summarizes the future debt service payments:

Fiscal Year Ending June 30: Principal Interest Total
2024 235,000$ 542,325$ 777,325$
2025 245,000 530,575 775,575
2026 260,000 518,325 778,325
2027 275,000 505,325 780,325
2028 285,000 491,575 776,575
2029-2033 1,660,000 2,228,875 3,888,875
2034-2038 2,125,000 1,769,125 3,894,125
2039-2043 2,725,000 1,163,138 3,888,138
2044-2047 2,740,000 368,813 3,108,813
Total 10,550,000$ 8,118,076$ 18,668,076$
Leases
In fisca
l year 2019, the City entered into a lease agreement in the amount of $663,156 at 4.52 % for the right to use radio equipment. Annual principal and interest payments of $185,348 are due through July 2022.

In fiscal
years 2020 and 2021, the City entered into lease agreements totaling $277,704 for the right to use vehicles. Annual principal and interest payments of $68,114 are due through fiscal year 2025.

In fisca
l year 2022, the City entered into lease agreements totaling $275,212 for the right to use vehicles.

Annual principal and interest payments of $63,687 are due through fiscal year 2027.

In fisca
l year 2023, the City entered into lease agreements totaling $537,896 for the right to use vehicles.

Annual principal and interest payments of $145,110 are due through fiscal year 2028.

The City a
ccounts for its leases in its governmental activities and uses resources from the General Fund to pay the principal and interest payments.
57 EXHIBIT A
69 City of Marina
Notes to the Basic Financial Statements
June 30, 2023
Future debt service payments for the City’s leases are as follows:

Fiscal Year Ending June 30: Principal Interest Total
2024 248,681$ 45,268$ 293,949$
2025 226,107 42,640 268,747
2026 157,752 34,533 192,285
2027 109,249 26,439 135,688
2028 17,855 4,816 22,671
Total 759,644$ 153,696$ 913,340$
Equipm
ent and related accumulated amortization under the financed purchases are as follows:

Leased Right of Use Assets 1,753,968$
Accumulated Depreciation 1,102,983
Net Book Value 2,856,951$
Subscription Based Information Technology Agreements (SBITAs) In fiscal year 2023, the City implemented GASB 96 which required the City to record its subscription based information technology agreements as liabilities, if certain criteria were met. As a result, the City recorded four contracts totaling $768,768 as liabilities with interest rates from 1.16-3.09%. As of June 30, 2023, the City future principal and interest payments for its SBITAs was as follows:

Fiscal Year Ending June 30: Principal Interest Total
2024 152,973$ 9,914$ 162,887$
2025 156,926 7,443 164,369
2026 161,028 4,899 165,927
2027 165,287 2,278 167,565
Total 636,214$ 24,534$ 660,748$
Business-T
ype Activities
Preston Park Loan
On January 7, 2016, the Preston Par k Sustainable Community Non-profit Corporation entered into a loan agreement in the amount of $35,950,000 at 4.15 % to finance the costs of acquisition of a leasehold interest in property of Preston Park Apartments. The loan is a full -term interest only loan with the entire principal balance due on February 1, 2026.

Interes
t payments are made through January of 2026 without an early redemption option. Future debt service payments are as follows:

Fiscal Year Ending June 30: Principal Interest Total
2024 - $ 1,516,790$ 1,516,790$
2025 - 1,516,790 1,516,790
2026 35,950,000 1,011,194 36,961,194
Total 35,950,000$ 4,044,774$ 39,994,774$
58 EXHIBIT A
70 City of Marina
Notes to the Basic Financial Statements
June 30, 2023
Fiduciary Fund Tax Allocation Bonds
Fort Ord Reuse Authority (FORA) Tax Allocation Bonds, Series 2020 In June 2020, the FORA issued $30,705,000 of tax allocation bonds, Series 2020. The proceeds of the Series 2020 bonds w ill be used to fund building removal costs for various public agencies related to property formerly included in the Fort Ord Military Base, provide funds to satisfy an obligation of the Authority to CalPERS, set -up debt service reserves, set -up administrative accounts, pay insurance premiums related to the bonds and cover bond issuance costs The bonds bear annual interest at 1.151% to

3.307%. Principal and interest is paid semi -annually on March 1st and September 1st. The bonds mature September 1, 2037 in amounts ranging from $1,260,000 to $1,765,000.

Tax Allocation Bonds, Neeson Road
In November 2000, the former RDA issued $700,000 of tax allocation bonds, Series A. The proceeds of the 2000 Series A bonds issued were used fund infrastructure redevelopment activities at the Marina Airport. The bonds bear annual interest at 4.75 %. The bonds were issued in fully registered form without coupons in denominations of $5,000. Interest is paid semi-annually, on January 1st and July 1st. Principal is paid in annual installments beginning January 1, 2018 and maturing January 1, 2031 in amounts ranging from $10,000 to $45,000.

Tax Allocation Bonds, 2018 Series A (Taxable) and Series B (Tax Exempt) In 2018, the former RDA issued $4,750,000 of tax allocation bonds, Series A (Taxable) and Series B (Tax Exempt). A total of $6,905,000 of Series A bonds were issued and $6,585,000 of Series B bonds. The proceeds of the 2018 Series A bonds issued were used to ma ke payment on a promiss ory note and agreement, dated August 5, 2008 of the former Marina Redevelopment Agency for the benefit of Marina Community Partners.

The bonds bear
annual interest at 5%. The bonds were issued in fully registered form without coupons in denominations of $5,000. Interest is annually, due on September 1st. Principal is paid in annual installments beginning September 1, 2018 and ending September 1, 2038 in amounts ranging from $165,000 to $515,000. The proceeds of the 2018 Series B bonds issued were used to repay a significant portion of the loans from the City of Marina to the Agency. The bonds bear annual interest at 5% . The bonds were issued in fully registered form without coupons in denominations of $5,000. Interest is annually, due on September 1st. Principal is paid in annual installments beginning September 1, 2018 and ending September 1, 2038 in amounts ranging from $165,000 to $515,000.

Tax Allocation Bonds, Series 2020A
In August 2020, the former RDA issued $4,790,000 of tax allocation bonds, Series 2020A. The proceeds of the 2020 Series A bonds issued were used to mak e payment on the aforementioned promissory note and agreement, dated August 5, 2008 of the former Marina Redevelopment Agency for the benefit of Marina Community Partners. The bonds bear annual interest at 4.00% . The bonds were issued in fully registered form without coupons in denominations of $5,000. Interest is paid semi-annually, on March 1st and September 1st. Principal is paid in annual installments beginning September 1, 2022 and maturing September 1, 2035.

Housing Tax Allocation Bonds, Series 2020B
In August 2020, the former RDA issued $4,950,000 of housing tax allocation bonds, Series 2020B. The proceeds of the 2020 Series B bonds issued were used to ma ke payment on the aforementioned promissory note and agreement, dated August 5, 2008 of the former Marina Redevelopment Agency for the benefit of Marina Community Partners. The bonds bear annual interest at 4.00 %. The bonds were 59 EXHIBIT A
71 City of Marina
Notes to the Basic Financial Statements
June 30, 2023
issued in fully registered form without coupons in denominations of $5,000. Interest is paid semi - annually, on March 1st and September 1st. Principal is paid in annual installments beginning September 1, 2021 and maturing September 1, 2040.

RDA SA, Series 2023A
In fiscal year 2023, the former RDA issued $3,990,000 of tax allocation bonds, Series 2023A. The proceeds of the bonds issued were issued to (a) make a payment on a Promissory Note and Agreement, dated August 5, 2008, of the former Marina Redevelopment Agency for the benefit of Marina Community Partners, LLC, (b) fund a debt service reserve account for the Bonds, and (c) provide for the costs of issuing the Bonds.. The bonds bear annual interest at 5.00% . The bonds were issued in fully registered form without coupons in denominations of $5,000. Interest is paid semi -annually, on March 1st and September 1st. Principal is paid in annual installments beginning September 1, 2023 and maturing September 1, 2043.

RDA SA, Housing Series 2023B
In fiscal year 2023, the former RDA issued $9,090,000 of housing tax allocation bonds, Series 2023B.

The proceeds of the bonds were issued to (a) make a payment on a Promissory Note and Agreement, dated August 5, 2008, of the former Marina Redevelopment Agency for the benefit of Marina Community Partners, LLC, (b) fund a debt service reserve account for the Bonds, and (c) provide for the costs of issuing the Bonds. The bonds bear annual interest at 5.00 %. The bonds were issued in fully registered form without coupons in denominations of $5,000. Interest is paid semi -annually, on March 1st and September 1st. Principal is paid in annual installments beginning September 1, 2023 and maturing September 1, 2043.

The annual
debt service requirements for the Tax Allocation Bonds are as follows:

Fiscal Year Ending June 30: Principal Interest Total
2024 2,585,000$ 2,385,242$ 4,970,242$
2025 2,490,000 2,313,353 4,803,353
2026 2,595,000 2,237,987 4,832,987
2027 3,090,000 2,155,989 5,245,989
2028 3,135,000 2,054,954 5,189,954
2029-2033 17,325,000 8,558,610 25,883,610 2034-2038 16,600,000 5,366,247 21,966,247 2039-2043 12,300,000 2,145,600 14,445,600 2044 2,105,000 52,625 2,157,625
Total 62,225,000$ 27,270,607$ 89,495,607$
The Succes
sor Agency fiduciary funds account for activity of the Successor Agency of the Marina Redevelopment Agency. In 2012, the State of California dissolved Redevelopment Agencies and created Successor Agencies to extinguish debts of the Redevelopment Agencies. The Marina Successor Agency is required by a Development and Disposition Agreement ( DDA) to issue debt to repay the Dunes Corporation amounts owed in the DDA. This debt is fully funded by a commitment from the State of California as specified in the Dissolution Act.
60 EXHIBIT A
72 City of Marina
Notes to the Basic Financial Statements
June 30, 2023
NOTE 8 - RISK MANAGEMENT
The City is
exposed to various risks of loss related to torts; theft of, damage to, and destruction of assets; errors and omissions; and natural disasters for which the City obtains insurance coverages.

The City
purchases liability, property, errors and omissions, and wor kers' compensation insurance from the Monterey Bay Area Self Insurance Authority (MBASIA), a risk-sharing program. Under this program, coverage is provided for up to a maximum of $29,000,000 for each general liability claim less the City's deductible of $10,000. Statutory coverage is provided for wor kers' compensation claims. The City is assessed a contribution to cover claims, operating costs, and claim settlement expenses based upon an actuarially determined rate for each coverage layer pool Additional cash contributions may be assessed on the basis of adverse loss experience. If the events of the year result in a negative risk position, the members' annual assessment may be increased in subsequent years. The City is unable to reasonably estimate the probability of MBASIA ending the year in a negative risk position. Refunds to members may be made if funds are determined to be surplus as a result of an actuarial study.

The City
currently reports liability risk management activities in the general fund. Claims expenditures and liabilities are reported when it is probable that a loss has occurred and the amount of that loss can be reasonably estimated. W orkers compensation insurance costs are allocated to various departments proportionate to their total payroll. For the year ended June 30, 2023, the City paid a total of $1,517,934 to MBASIA for insurance coverage; $633,893 and $884,041 for liability and wor kers compensation insurance, respectively and did not receive a rebate from the program. There were no material unpaid and uninsured claims outstanding at the beginning or end of the last two fiscal years.

NOTE 9 - R

ETIREMENT PLANS
General
Information about the Pension Plans
Plan Des
cription
All qualified permanent and probationary employees are eligible to participate in the Public Agency Cost- Sharing Multiple-Employer Defined Benefit Pension Plan (Plan) administered by the California Public Employees’ Retirement System (CalPERS). The Plan consists of individual rate plans (benefit tiers) within a safety risk pool (police and fire) and a miscellaneous risk pool (all other.) Plan assets may be used to pay benefits for any employer rate plan of the safety and miscellaneous risk pools. Accordingly, rate plans within the safety or miscellaneous pools are not separate plans under GASB Statement No. 68.

Individual employers may sponsor more than one rate plan in the miscellaneous or safety risk pools. The City sponsors three miscellaneous rate plans. Benefit provisions under the Plan are established by State statute and City resolution. CalPERS issues publicly available reports that include a full description of the pension plan regarding benefit provisions, assumptions and membership information that can be found on the CalPERS website.

Benefits
Provided
CalPERS provides service retirement and disability benefits, annual cost of living adjustments and death benefits to plan members, who must be public employees and beneficiaries. Benefits are based on years of credited service, equal to one year of full -time employment. Members with five years of total service are eligible to retire at age 50 ( age 52 for Miscellaneous Plan members if membership date is on or after January 1, 2013 ) with statutorily reduced benefits. All members are eligible for non -duty disa bility benefits after 5 years of service. The death benefit is one of the following: the Special Death Benefit (Safety only), the Basic Death Benefit, the 1957 Survivor Benefit, or the Optional Settlement 2W Death 61 EXHIBIT A
73 City of Marina
Notes to the Basic Financial Statements
June 30, 2023
Benefit. The cost-of-living adjustments for each plan are applied as specified by the Public Employees ’ Retirement Law.

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

Tier 1 PEPRA Tier 1 PEPRA
Benefit formula 2% @ 55 2% @ 62 3.0% @ 50 2.7% @ 57
Benefit vesting schedule 5 Years 5 Years 5 Years 5 Year s Benefit payments Monthly for Life Monthly for Life Monthly for Life Monthly for Life Retirement age 55 62 50 57
Monthly benefits as a
% of eligible compensation 2% 2% 3% 2.7%
Required employee contribution rates 7% 7.75% 9% 13.75% Required employer contribution rates 10.9% 7.47% 23.75% 12.78% Miscellaneous Safety
Employ
ees Covered
At June 30, 2023, the following employees were covered by the benefit terms for the Plans:

Miscellaneous Safety Total
Active 42 51 93
Transferred 22 32 54
Separated 26 21 47
Retired 82 86 168
Total 172 190 362
Contri
butions
Section 20814(c) of the California Public Employees’ Retirement Law requires that the employer contribution rates for all public employers be determined on an annual basis by the actuary and shall be effective on the July 1 following notice of a change in the rate. Funding contributions for the Plans are determined annually on an actuarial basis as of June 30 by CalPERS. The actuarially determined rates are the estimated amount necessary to finance the costs of benefits earned by employees during the year, with an additional amount to finance any unfunded accrued liability. The City is required to contribute the difference between the actuarially determined rate and the contribution rate of employees. For the year ended June 30, 2023, the City’s contributions were as follows:

Employer
Contributions
Miscellaneous 937,481$
Safety 2,437,275
Total Employer Contributions 3,374,756$
62 EXHIBIT A
74 City of Marina
Notes to the Basic Financial Statements
June 30, 2023
Pension Liabilities, Pension Expenses and Deferred Outflows/Inflows of Resources Related to Pensions
As of Ju
ne 30, 2023, the City reported a net pension liability for its proportionate share of the net pension liabilities as follows:

Miscellaneous
Safety
Total
Proportionate Share of
Net Pension
Liability/(Asset)
$ 8,232,155
18,996,491
$ 27,228,646
The City’s
net pension liability for the Plans is measured as the proportionate share of the net pension liability. The net pension liability of the Plan s are measured as of June 30, 2022, and the total pension liability for the Plans used to calculate the net pension liability was determined by an actuarial valuation as of June 30, 2021 rolled forward to June 30, 2022 using standard update procedures. The City’s proportion of the net pension liability was based on a projection of the City’s long -term share of contributions to the pension plans relative to the projected contributions of all participating employers, actuarially determined. The City’s proportionate share of the net pension liability for the Plans as of June 30, 2022 and 2022 was as follows:

Miscellaneous Safety Combined Plans
Proportion - June 30, 2022 0.20152% 0.27021% 0.24609%
Proportion - June 30, 2023 0.17593% 0.27645% 0.23573%
Change - Increase/(Decrease) -0.02559% 0.00624% -0.01036% For the ye
ar ended June 30, 2023, the City recognized pension expense of $2,181,122.

At June 30, 202
3, the City reported deferred outflows of resources and deferred inflows of resources related to pensions from the following sources:

Deferred
Outflows of
Resources
Deferred
Inflows of
Resources
Changes of Assumptions 843,556$ -$
Differences between Expected and Actual Experience 165,318 110,723 Differences between Projected and Actual Investment Earnings 1,507,912 - Differences between Employer's Contributions and
Proportionate Share of Contributions - 379,348
Change in Employer's Proportion 106,783 -
Pension Contributions Made Subsequent to Measurement Date 937,481 - Total 3,561,051$ 490,071$
Miscellaneous
63 EXHIBIT A
75 City of Marina
Notes to the Basic Financial Statements
June 30, 2023
Deferred
Outflows of
Resources
Deferred
Inflows of
Resources
Changes of Assumptions 1,915,421$ -$
Differences between Expected and Actual Experience 786,196 206,287 Differences between Projected and Actual Investment Earnings 2,999,811 - Differences between Employer's Contributions and
Proportionate Share of Contributions - 1,259,110
Change in Employer's Proportion 1,455,948 -
Pension Contributions Made Subsequent to Measurement Date 2,437,275 - Total 9,594,651$ 1,465,397$
Safety
The City reported $2,437,275 as deferred outflows of resources related to contributions subsequent to the measurement date that will be recognized as a reduction of the net pension liability in the year ended June 30, 2024. Other amounts reported as deferred outflows of resources and deferred inflows of resources related to pensions will be recognized as pension expense as follows:

Miscellaneous Safety Total
547,517$ 1,728,539$ 2,276,056$
428,
883 1,379,489 1,808,372
234,808 754,029 988,836
922,291 1,829,923 2,752,214
- - -
- - -
2,133,499$ 5,691,980$ 7,825,478$
Deferred Outflows/(Inflows) of
ResourcesFiscal Year Ending
June 30:

Total
2025
2026
2027
Thereafter
2028
2024
Actuari
al Assumptions
The total pension liabilities in the June 30, 2021 actuarial valuations were determined using the following actuarial assumptions:

Valuation Date June 30, 2021
Measurement Date June 30, 2022
Actuarial Cost Method Entry-Age
Normal Cost
Method
Actuarial Assumptions:

Discount Rate 6.90%
Inflation 2.30%
Payroll Growth 2.80%
Project
ed Salary Increase (1)
Investment Rate of Return 6.8% (2)
Mortality (3)
(1) Varies by entry age and service
(2) Net of pension plan investment expenses, including inflation (3) Derived using CalPERS' membership data for all funds 64 EXHIBIT A
76 City of Marina
Notes to the Basic Financial Statements
June 30, 2023
Discount Rate
The discount rate used to measure the total pension liability was 6.9% for the Plan. To determine whether the municipal bond rate should be used in the calculation of a discount rate for the Plan, CalPERS stress tested plans that would most likely result in a discount rate that would be different from the actuarially assumed discount rate. Based on the testing, none of the tested plans run out of assets. Therefore, the current 6.9 percent discount rate is adequate and the use of the municipal bond rate calculation is not necessary. The long term expected discount rate of 6.9 percent will be applied to all plans in the Public Employees Retirement Fund (PERF). The stress test results are presented in a detailed report that can be obtained from the CalPERS website.

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

In deter
mining the long- term expected rate of return, CalPERS took into account both short -term and long-term market return expectations as well as the expected pension fund cash flows. Using historical returns of all the funds’ asset classes, expected compound returns were calculated over the short -term (first 10 years) and the long -term (11 -60 years) using a building- block approach. Using the expected nominal returns for both short -term and long-term, the present value of benefits was calculated for each fund. The expected rate of return was set by calculating the single equivalent expected return that arrived at the same present value of benefits for cash flows as the one calculated using both short -term and long- term returns. The expected rate of return was then set equivalent to the single equivalent rate calculated above and rounded down to the nearest one quarter of one percent. The table below reflects the long-term expected real rate of return by asset class. The rate of return was calculated using the capital market assumptions applied to determine the discount rate and asset allocation. These rates of return are net of administrative expenses.

Assumed Long-Term
Asset Expected Real
Asset Class (a) Allocation Return (1)(2)
Global Equity Cap Weighted 30.00% 4.54%
Global Equity NonCap Weighted 12.00% 3.84%
Private Equity 13.00% 7.28%
Treasury 5.00% 0.27%
Mortgage-backed Securities 5.00% 0.50%
Investment Grade Corporates 10.00% 1.56%
High Yield 5.00% 2.27%
Emerging Market Debt 5.00% 2.48%
Private Debt 5.00% 3.57%
Real Assets 15.00% 3.21%
Leverage -5.00% -0.59%
Total 100.00%
(1) An expected inflation of 2.3% used for this period. (2) Figures are based on the 2021-22 Asset Liability Study. 65 EXHIBIT A
77 City of Marina
Notes to the Basic Financial Statements
June 30, 2023
Sensitivity of the Proportionate Share of the Net Pension Liability to Changes in the Discount Rate The following presents the City’s proportionate share of the net pension liability for the Plans, calculated using the discount rate for the Plans, as well as what the City’s proportionate share of the net pension liability would be if it were calculated using a discount rate that is 1 -percentage point lower or 1- percentage point higher than the current rate:

Miscellaneous Safety
1% Decrease 5.90% 5.90%
Net Pension Liability 12,572,552$ 28,585,736
Current 6.90% 6.90%
Net Pension Liability 8,232,155$ 18,996,491
1% Increase 7.90% 7.90%
Net Pension Liability 4,661,085$ 11,159,450
Pension Pl
an Fiduciary Net Position
Detailed information about each pension plan’s fiduciary net position is available in the separately issued CalPERS financial reports.

NOTE 10 - OTH

ER POSTEMPLOYMENT BENEFITS PLAN
Plan Desc
ription
The City of Marina participates in the California Public Employees Retirement System (CalPERS), a cost-sharing multiple employer public employee defined benefit pension plan. CalPERS provides post - employment medical insurance benefits to retirees and their spouses who meet plan eligibility requirements in accordance with their labor agreement. The City provides health care benefits for all retired employees based on retirement age of 50 with 5 years of service. Retirees can enroll in any of the available CalPERS medical plans and the benefits continue for the life of the retiree and surviving spouse.

The City contributes the minimum amount provided under Government Code Section 22825 of the Public Employees Medical and Hospital Care Act. Retirees must pay any premium amounts in excess of the City's contribution. For each bargaining unit, the minimum amount the City contributes is pro- rated over the 20-year period starting from that unit's CalPERS coverage.

The City
has authority to establish and amend the Plan's benefit terms and financing requirements to the City Council. No assets are accumulated in a trust that meets all of the criteria in GASB statement No. 75 Paragraph 4. There are no separate financial statements issued for the OPEB plan.

Employe
es Covered by Benefit Terms
At June 30, 2023, the benefit terms covered the following employees:

Active employees 85
Inactive employees 22
Dependents of Retirees 5
Total covered 112
66 EXHIBIT A
78 City of Marina
Notes to the Basic Financial Statements
June 30, 2023
Contributions
The City makes contributions based on a pay-as- you-go basis as approved by the authority of the City Council. Total benefit payments included in the measurement period were $98,138 while actual contributions for the fiscal year were $40,339. The actuarially determined contribution for the measurement period was $ 364,745. The City’s contributions were .43% of covered employee payroll during the fiscal year ended June 30, 2023. Employees are not required to contribute to the plan. There have been no assets accumulated in a trust to provide for the benefits of this plan.

Actuaria
l Assumptions
The following summarized the actuarial assumptions for the OPEB plan included in this fiscal year:

Valuation Date: June 30, 2021
Measurement Date: June 30, 2022
Actuarial Cost Method: Entry-Age Normal Cost Method
Amortization Period: 20 years
Asset Valuation Method:

Actuarial Assumptions:

Discount Rate 3.69%
Inflation 2.26%
Salary Increases 3.25%
Healthcare Trend Rate
Mortality
Retirement:

Hired before January 1, 2013
Hired on or after January 1, 2013:
**Discount rate increased in 2023 from 2.16% to 3.69%
2% @55 Rates for Miscellaneous Employees
3% @50 for Police and Fire
2% @62 for Miscellaneous Employees.

2.7% @57 for Police and Fire.

Level percentage of payroll, closed
CalPERS 2017 Mortality
4% to 7.52%
Discount
Rate
The discount rate was based on the Bond Buyer 20-bond General Obligation Index.

Total OPEB Liability
The City's Total OPEB liability was measured as of June 30, 20 22 (measurement date) and was determined by an actuarial valuation as of June 30, 20 21 (valuation date) for the fiscal year ended June 30, 2023 (reporting date).
67 EXHIBIT A
79 City of Marina
Notes to the Basic Financial Statements
June 30, 2023
Changes in the Total OPEB Liability
The following summarizes the changes in the Total OPEB liability during the year ended June 30, 2023:

Fiscal Year Ended June 30, 2022
Total OPEB
Liability
Plan Fiduciary
Net Position
Net OPEB
Liability
(Asset)
Balance at June 30, 2022 6,167,054$ -$ 6,167,054$ Servic
e cost 503,081 - 503,081
Interest in Total OPEB Liability 143,021 - 143,021 Balance of changes in assumptions (1,619,123) - (1,619,123) Benefit payments (98,138) - (98,138)
Net changes (1,071,159) - (1,071,159)
Balance at June 30, 2023 5,095,895$ -$ 5,095,895$ Covered Employee Payroll 9,361,845$
Total OPEB Liability as a % of Covered Employee Payroll 54.43% Service Cost as a % of Covered Employee Payroll 5.37%
Net OPEB Liability as a % of Covered Employee Payroll 54.43% The City’s plan is nonfunded, meaning there have not been assets placed into an irrevocable trust, therefore the plan fiduciary net position is zero.

Deferred In
flows and Outflows of Resources
At June 30, 2023, the City reported deferred outflows of resources and deferred inflows of resources related to OPEB from the following sources:

Deferred
Outflows of
Resources
Deferred
Inflows of
Resources
Difference between actual and expected experience 201,490$ 904,030$ Change in assumptions 1,109,264 2,011,364
OPEB contribution subsequent to measurement date 40,339 - Totals 1,351,093$ 2,915,394$
Of the total
amount reported as deferred outflows of resources related to OPEB, $40,339 resulting from City contributions subsequent to the measurement date and before the end of the fiscal year will be included as a reduction of the net OPEB liability in the year ended June 30, 2024. 68 EXHIBIT A
80 City of Marina
Notes to the Basic Financial Statements
June 30, 2023
Other amounts reported as deferred outflows of resources and deferred inflows of resources related to OPEB will be recognized in OPEB expense as follows:

Year Ended June 30,
2024 (302,978)$
2025 (302,978)
2026 (239,375)
2027 (109,559)
2028 (102,444)
Thereafter (547,306)
Total (1,604,640)$
OPEB Expense
The following summarizes the OPEB expense by source during the year ended June 30, 2023:

Service cost 503,081$
Interest in TOL 143,021
Difference between actual and expected experience (96,185) Change in assumptions (207,012)
OPEB Expense 342,905$
The foll
owing summarizes changes in the Total OPEB liability as reconciled to OPEB expense during the year ended June 30, 2023:
5,095,895$
(6,167,054)
(1,071,159)
Changes in deferred outflows 290,073
Changes in deferred inflows 1,083,652
Employer contributions and implicit subsidy 40,339
OPEB Expense 342,905$
Total OPEB liability ending
Total OPEB liability beginning
Change in total OPEB liability
Sensitivity to Changes in the Discount Rate
The Total OPEB liability of the City, as well as what the City's Total OPEB liability would be if it were calculated using a discount rate that is one percentage point lower or one percentage point higher, is as follows:
(1% Decrease ) 3.69% (1% Increase )
Total OPEB Liability 6,082,197$ 5,095,895$ 4,321,455$ Municipal Bond Rate
69 EXHIBIT A
81 City of Marina
Notes to the Basic Financial Statements
June 30, 2023
Sensitivity to Changes in the Healthcare Cost Trend Rates The Total OPEB liability of the City, as well as what the City's Total OPEB liability would be if it were calculated using healthcare cost trend rates that are one percentage point lower or one percentage point higher than current healthcare cost trend rates, is as follows:
(1% Decrease ) 4% to 7.52% (1% Increase )
Total OPEB Liability 4,167,373$ 5,095,895$ 6,323,785$ Trend Rate
NOTE 11 - CO

MMITMENTS AND CONTINGENCIES
Lawsuit
s
The City is subject to certain matters of litigation that may arise in the normal course of conducting City business. City management believes, based upon consultation with legal counsel, that these cases, in the aggregate, are not expected to result in a material adverse financial impact on the City. Additionally, City management believes that the City's insurance programs are sufficient to cover any potential losses should an unfavorable outcome materialize.

Federal
and State Grant Programs
The City participates in Federal and State grant programs. These programs are audited by the City's independent accountants if required by and in accordance with the provisions of the Uniform Guidance and applicable State requirements. Expenditures which may be disallowed, if any, by the granting agencies, cannot be determined at this time. The City expects such amounts, if any, to be immaterial.

Deferred Co
mpensation
The City offers its employees two deferred compensation plans created in accordance with California Code Section 53212 and Internal Revenue Code Section 457 under which employees can defer a portion of their salary until future years. The deferred compensation plan money is a deduction from the employees' salary and is invested with independent retirement trustees. The trustees hold the amounts deferred and any related income on behalf of employees. The assets and liabilities of these plans have been excluded from the accompanying financial statements. 70 EXHIBIT A
82 REQUIRED SU

PPLEMENTARY INFORMATION
71 EXHIBIT A
83 City of Marina
Schedule of Revenues, Expenditures, and Changes in Fund Balance Budget and Actual (GAAP Basis)
General Fund
For the Year Ended June 30, 2023
Variance with
Budgeted Amounts Final Budget
Actual Positive
Original Final Amounts (Negative)

REVENUES
Taxes and assessments 20,827,201$ 23,037,790$ 26,010,177$ 2,972,387$ Licenses, permits and fees 2,125,940 2,227,940 4,383,208 2,155,268 Fines and forfeitures 63,063 63,063 100,419 37,356 Intergovernmental 385,700 450,700 557,506 106,806 Charges for services 1,567,552 4,156,016 4,936,215 780,199 Investment earnings 330,000 330,000 1,350,285 1,020,285 Local contributions 42,500 42,500 38,710 (3,790) Other revenue 6,940 176,941 184,579 7,638
Total Revenues 25,348,896 30,484,950 37,561,099 7,076,149

EXPENDITURES
Current:

General government 8,254,778 9,666,392 9,272,766 393,626 Public safety 11,796,685 12,381,182 13,228,179 (846,997) Public works 1,970,187 1,970,187 1,571,952 398,235 Economic & community development 2,962,253 3,818,253 3,563,860 254,393 Recreation & cultural services 1,177,372 1,177,372 859,791 317,581 Capital outlay 340,000 340,000 49,376 290,624
Debt service
Principal 162,000 162,000 520,664 (358,664)
Interest and fiscal charges 24,000 24,000 61,993 (37,993) Total Expenditures 26,687,275 29,539,386 29,128,581 410,805 Excess (Deficiency) of Revenues over Expenditures (1,338,379) 945,564 8,432,518 7,486,954

OTHER FINANCING SOURCES (USES)
Transfers in 3,223,102 1,053,102 5,614,337 4,561,235 Transfers out (2,517,000) (3,251,836) (2,379,313) 872,523 Total Other Financing Sources (Uses) 706,102 (2,198,734) 3,235,024 5,433,758 Net Change in Fund Balance (632,277) (1,253,170) 11,667,542 12,920,712 Fund Balance Beginning 32,666,046 32,666,046 32,666,046 - Fund Balance Ending 32,033,769$ 31,412,876$ 44,333,588$ 12,920,712$ The Cit
y adopts a budget annually for all governmental fund types. This budget is effective July 1 for the ensuing fiscal year.

From the effective date of the budget, which is adopted at the fund level, the amounts stated therein as proposed expenditures become appropriations to the various City departments. The legal level of budgetary control is the fund level. The City Council may amend the budget by resolution during the fiscal year. The City Manager has the authority to make adjustments to the operating budget between functions within the same fund. Transfers of operating budgets between funds, use of unappropriated fund balances, and significant changes in capital improvement project budgets require the approval of the City Council.

Expenditures in excess of appropriations were covered by budgets in other objects/functions or beginning fund balance. 72 EXHIBIT A
84 City of Marina
Schedule of Revenues, Expenditures, and Changes in Fund Balance Budget and Actual (GAAP Basis)
FORA Dissolution Fund
For the Year Ended June 30, 2023
Variance with
Budgeted Amounts Final Budget
Actual Positive
Original Final Amounts (Negative)

REVENUES
Licenses, permits and fees -$ -$ 2,999,151 $ 2,999,151$ Investment earnings - - 409,264 409,264
Local contributions - - 2,718,775 2,718,775
Total Revenues - - 6,127,190 6,127,190

EXPENDITURES
Current:

Economic & community development - - 4,763,885 (4,763,885) Total Expenditures - - 4,763,885 (4,763,885)
Excess (Deficiency) of Revenues over Expenditures - - 1,363,305 1,363,305

OTHER FINANCING SOURCES (USES)
Transfers in - - 125,858 125,858
Transfers out - - (933) (933)
Total Other Financing Sources (Uses) - - 124,925 124,925 Net Change in Fund Balance - - 1,488,230 1,488,230 Fund Balance Beginning 19,069,621 19,069,621 19,069,621 - Fund Balance Ending 19,069,621$ 19,069,621$ 20,557,851$ 1,488,230$ 73 EXHIBIT A
85 City of Marina
Schedule of Pension Contributions
June 30, 2023
(Last Ten Years)

Miscellaneous and Safety Plan
Fiscal Year Ended 2015 2016 2017 2018 2019 2020 2021 2022 2023 Contract
ually Required Contributions 1,428,070$ 2,069,732$ 2,385,218$ 2,524,388$ 2,050,095$ 2,739,136$ 2,885,118$ 3,140,753$ 3,374,756$ Contributions in Relation to Contractually
Required Contributions 1,428,070 2,069,732 2,385,218 2,524,388 2,050,095 2,739,136 2,885,118 3,140,753 3,374,756 Contribution Deficiency (Excess) - $ - $ - $ - $ - $ - $ - $ - $ - $ Covered Payroll 7,233,320$ 6,987,956$ 7,070,353$ 7,637,741$ 7,411,028$ 8,281,259$ 9,003,748$ 9,258,676$ 9,271,237$ Contributions as a % of Covered Payroll 19.74% 29.62% 33.74% 33.05% 27.66% 33.08% 32.04% 33.92% 36.40% Notes to Schedule:

Valuation Date: June 30, 2021
Assumptions Used: Entry Age Method used for Actuarial Cost Method Level Percentage of Payroll and Direct Rate Smoothing
Remaining Amortization Period no more than 29 years
Inflation Assumed at 2.30%
Investment Rate of Returns set at 6.8%
Fiscal year 2015 was the first year of implementation, therefore only nine years are shown.

The CalPERS discount rate was increased from 7.50% to 7.65% in FY2016, to 7.15% in FY2018, and then decreased to 6.80% in FY2023.

The CalPERS mortality assumptions was adjusted in fiscal year 2023.

The mortality table was developed based on CalPERS-specific data. The rates incorporate Generational Mortality to capture ongoing morality improvement using 80% of Scale MP 2020 published by the Society of Actuaries. For more details, please refer to the 2021 experience study report that can be found on the CalPERS website. 74 EXHIBIT A
86 City of Marina
Schedule of Proportionate Share of Net Pension Liability June 30, 2023
(Last Ten Years)
Miscellaneous and Safety Plan
Plan Measurement Date 2014 2015 2016 2017 2018 2019 2020 2021 2022 Fiscal Year
Ended 2015 2016 2017 2018 2019 2020 2021 2022 2023
Proportion of Net Pension
Liability (Safety and Misc) 0.18297% 0.17995% 0.18715% 0.19055% 0.19679% 0.20287% 0.21094% 0.24609% 0.23573% Proportion of Net Pension
Liability (Misc Plan Only) 0.46068% 0.45021% 0.46616% 0.47937% 0.50318% 0.15555% 0.16231% 0.20152% 0.17593% Proportiona
te Share of
Net Pension Liability 11,385,528$ 12,351,371$ 16,193,904$ 18,897,109$ 18,963,346$ 20,787,955$ 22,951,344$ 13,309,290$ 27,228,646$ Covered Payroll 7,701,575$ 7,233,320$ 6,987,956$ 7,070,353$ 7,637,741$ 7,411,028$ 8,281,259$ 9,003,748$ 9,258,676$ Proportionate Share of NPL
as a % of Covered Payroll 147.83% 170.76% 231.74% 267.27% 248.28% 280.50% 277.15% 147.82% 294.09% Plan's Fiduciary Net Position
as a % of the TPL 79.61% 77.38% 75.77% 74.66% 76.15% 75.40% 74.18% 85.74% 73.11% Fiscal year 2015 was the first year of implementation, therefore only nine years are shown.

The CalPERS discount rate was increased from 7.50% to 7.65% in FY2016, to 7.15% in FY2018, and then decreased to 6.80% in FY2023.

The CalPERS mortality assumptions was adjusted in fiscal year 2023. 75 EXHIBIT A
87 City of Marina
Schedule of Changes in Total OPEB Liability
June 30, 2023
(Last Ten Years)
Fiscal Year Ended 2018 2019 2020 2021 2022 2023
Total OPEB liability
Service cost 271,072$ 200,224$ 195,708$ 264,281$ 394,958$ 503,081$ Interest 157,957 153,199 168,281 177,174 155,100 143,021 Differences between exp. and act. exp. (4,684) (27,347) 371,094 (5,518) (1,155,928) - Changes of assumptions (1,590,885) (200,100) (14,726) 1,466,447 190,330 (1,619,123) Benefit payments (22,911) (28,444) (76,872) (73,360) (80,621) (98,138) Net change in Total OPEB Liability (1,189,451) 97,532 643,485 1,829,024 (496,161) (1,071,159) Total OPEB Liability - beginning 5,282,625 4,093,174 4,190,706 4,834,191 6,663,215 6,167,054 Total OPEB Liability - ending 4,093,174 $ 4,190,706 $ 4,834,191 $ 6,663,215 $ 6,167,054$ 5,095,895$ Plan fiduciary net position
Net change in plan fiduciary net position -$ -$ -$ - - - Plan fiduciary net position - beginning - - - - - - Plan fiduciary net position - ending -$ -$ -$ -$ -$ -$ Net OPEB liability (asset) 4,093,174 $ 4,190,706 4,834,191 6,663,215 6,167,054 5,095,895 Plan fiduciary net position as a percentage
of the total OPEB liability 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% Covered Employee Payroll 7,387,760 $ 7,635,928 $ 7,725,967 $ 8,315,617 $ 9,361,845$ 9,666,105$ Net OPEB liability as a percentage
of covered employee payroll 55.40% 54.88% 62.57% 80.13% 65.87% 52.72% Total OPEB liability as a percentage
of covered employee payroll 55.40% 54.88% 62.57% 80.13% 65.87% 52.72% Other Notes
There were no changes in benefit terms.

Discount rates decreased from 3.87% to 3.5% in 2020, then to 2.21% in 2021, 2.16% in 2022 and increased to 3.69% in 2023.

There were no changes in trend rates
GASB 75 requires a schedule of contributions for the last ten fiscal years, or for as many years as are available if less than ten years are available. GASB 75 was adopted as of June 30, 2018. 76 EXHIBIT A
88 SUPPLEMENTARY INFORMATION
77 EXHIBIT A
89 NONMAJOR GO

VERNMENTAL FUNDS
Special Revenue Funds
CDBG: Accounts for various U.S. Housing and Urban Development Department, Community Development Bloc k Grant, non- housing programs, including grant revenues, grant expenditures and program income.

CDBG Hous
ing: Accounts for various U.S. Housing and Urban Development Department, Community Development Block Grant, housing programs.

Public Educ
ation Government: Accounts for franchise tax fees collected with cable television bills.

Fees collected through the cable provider finance the operating and capital costs of broadcasting City Council and other meetings of public interest over a dedicated TV channel.

Gas Tax
Streets: Accounts for State gas tax revenues and occasional City cash and staffing contributions, and the costs of allowable streets maintenance and repair projects.

Road Ma
intenance and Rehabilitation (SB1): Accounts for funds received and expended specific to road maintenance and repairs.

Transpor
tation Safety and Investment: Accounts for funds received and expended from sales tax Measure X to invest in roads throughout the County.

National
Parks Recreation Services: Accounts for revenues generated by land and antenna rentals, and from various recreation activities conducted on the site, as well as costs for facilities improvements, repairs, maintenance, staffing and support costs related to recreational activities. All activities are conducted on property granted to the City upon Fort Ord Army Base Closure. Use of these resources is limited to recreation activities conducted on these premises.

ARPA Gra
nt Fund: Accounts for grants received from the American Rescue Plan Act Corona Virus fiscal recovery programs.

Seabreeze Assess
ment District: Accounts for assessments collected from property owners within the boundaries of the District, and related landscape maintenance costs.

Monterey
Bay Estates Assessment District: Accounts for assessments collected from property owners within the boundaries of the District, and related landscape maintenance costs.

Cypress Co
ve II Assessment District: Accounts for assessments collected from property owners within the boundaries of the District, and related landscape maintenance costs.

CFD 2007-2 Lo
cke-Paddon: A Community Facilities District (CFD) accounts for annual assessments against property owners within the boundaries of the District and related improvement and maintenance costs.

CFD 2015-1
Dunes: A Community Facilities Districts (CFD) accounts for annual assessments against property owners within the boundaries of the District and related improvement and maintenance costs.

Housing
Assistance Fund: Accounts for funds received and expended as part of Below Market Rate Housing Implementation Agreements. Use of these resources is limited to city- wide homebuyer assistance as well as administrative costs associated with the establishment and implementation of a homebuyer assistance program.
78 EXHIBIT A
90 NONMAJOR GO

VERNMENTAL FUNDS
Debt Service Funds
2015 GO Refu
nding Bonds: Accounts for tax revenues that provide resources to ma ke bond principal and interest payments, and to pay costs of administering the 2015 general obligation refunding bonds, which refinanced the 2005 library construction general obligation bonds.

Marina Lan
ding Bonds: Accounted for special assessment revenues, bond principal and interest payments, and debt administration costs. Bonds were originally issued to finance certain infrastructure improvements to properties in the Marina Landing Assessment. All bonds have been liquidated but the fund has a residual cash balance which will be disbursed and the fund deactivated when appropriate.

Marina Gre
ens Bonds: Accounted for special assessment revenues, bond principal and interest payments, and debt administration costs. Bonds were originally issued to finance certain infrastructure improvements to properties in the Marina Greens Assessment District. All bonds have been liquidated but the fund has a residual cash balance which will be disbursed and the fund deactivated when appropriate.

Measure X Certi
ficates of Participation Debt Service Fund : Accounts for proceeds and debt service related to Certificates of Participation issued for street improvements. Debt will be repaid using Measure X tax revenue received by the City.

Capital Projects Funds
Airport
: This fund accounts for federal and state grant revenues, city- match and other resources that are dedicated and/or restricted to creating, expanding or otherwise improving infrastructure and other long- lived assets at the Marina Municipal Airport.

Park Facil
ities: Over a period of time, this fund has accounted for residential par k development taxes, park facility improvement fees, park facility use fees, mitigation fees for new development, pa rks in-lieu fees, grant revenues, private and public donations, antenna rents and other resources dedicated or restricted to the acquisition, construction and /or improvement of par k and recreational facilities.

Resources in this fund were expended for their required purposes, and since implementation of Par ks Impact Fees (accounted for in the Impact Fee Fund) the fund has become inactive. The small remaining cash balance will be transferred to the appropriate successor fund. 79 EXHIBIT A
91 City of Marina
Combining Balance Sheet
Nonmajor Governmental Funds
June 30, 2023
Public
CDBG Education Gas
CDBG Housing Government Tax
Fund Fund Fund Fund
ASSETS
Cash and investments 383,666$ 37,167$ 75,261$ 947$ Restricted cash and investments - - - -
Accounts receivable 1,455 141 28,122 46,546
Notes receivable 469,929 60,000 - -
Total assets 855,050$ 97,308$ 103,383$ 47,493$

LIABILITIES, DEFERRED INFLOWS

AND FUND BALANCES
Liabilities:

Accounts payable -$ -$ 55,046$ 12,321$
Accrued payroll and benefits - - - 6,573
Deposits and other liabilities - - - -
Total liabilities - - 55,046 18,894
Deferred Inflows of Resources:

Unavailable revenues 469,929 60,000 - -
Fund Balances:

Restricted:

Transportation - - - -
Streets & special districts - - - 28,599
Housing - - - -
Community development 385,121 37,308 - -
Recreation - - - -
Capital projects - - - -
Debt service - - - -
Committed
Public education - - 48,337 -
Unassigned - - - -
Total fund balances 385,121 37,308 48,337 28,599 Total liabilities, deferred inflows of
resources and fund balances 855,050$ 97,308$ 103,383$ 47,493$ Cont'd
Special Revenue Funds
80 EXHIBIT A
92 City of Marina
Combining Balance Sheet
Nonmajor Governmental Funds
June 30, 2023
ASSETS
Cash and investments
Restricted cash and investments
Accounts receivable
Notes receivable
Total assets

LIABILITIES, DEFERRED INFLOWS

AND FUND BALANCES
Liabilities:

Accounts payable
Accrued payroll and benefits
Deposits and other liabilities
Total liabilities
Deferred Inflows of Resources:

Unavailable revenues
Fund Balances:

Restricted:

Transportation
Streets & special districts
Housing
Community development
Recreation
Capital projects
Debt service
Committed
Public education
Unassigned
Total fund balances
Total liabilities, deferred inflows of
resources and fund balances
National
Road Transportation Parka Seabreeze
Maintenance & Safety & Recreation ARPA Assessment
Rehabilitation Investment Services Grant District
Fund Fund Fund Fund Fund
532,665$ 722,915$ 368,529$ - $ 755$ - - - - -
45,415 261,284 2,655 - -
- - - - -
578,080$ 984,199$ 371,184$ - $ 755$ - $ - $ 134$ - $ 1,232$
- - 287 - -
- - 6,400 - -
- - 6,821 - 1,232
- - - - -
- 984,199 - - -
578,080 - - - -
- - - - -
- - - - -
- - 364,363 - -
- - - - -
- - - - -
- - - - -
- - - - (477)
578,080 984,199 364,363 - (477)
578,080$ 984,199$ 371,184$ - $ 755$ Cont'd
Special Revenue Funds
81 EXHIBIT A
93 City of Marina
Combining Balance Sheet
Nonmajor Governmental Funds
June 30, 2023
ASSETS
Cash and investments
Restricted cash and investments
Accounts receivable
Notes receivable
Total assets

LIABILITIES, DEFERRED INFLOWS

AND FUND BALANCES
Liabilities:

Accounts payable
Accrued payroll and benefits
Deposits and other liabilities
Total liabilities
Deferred Inflows of Resources:

Unavailable revenues
Fund Balances:

Restricted:

Transportation
Streets & special districts
Housing
Community development
Recreation
Capital projects
Debt service
Committed
Public education
Unassigned
Total fund balances
Total liabilities, deferred inflows of
resources and fund balances
Monterey
Cypress CFD
Bay Estates Cove II 2007-2 CFD
Assessment Assessment Locke- 2015-1 Housing
District District Paddon Dunes Assistance
Fund Fund Fund Fund Fund
14,509$ 15,107$ 36,811$ 1,260,147$ 1,834,524$ - - - - -
53 51 130 4,516 6,959
- - - - -
14,562$ 15,158$ 36,941$ 1,264,663$ 1,841,483$ 1,483$ 1,714$ 287$ 147$ - $
- - - - -
- - - - -
1,483 1,714 287 147 -
- - - - -
- - - - -
13,079 13,444 36,654 1,264,516 -
- - - - 1,841,483
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
13,079 13,444 36,654 1,264,516 1,841,483
14,562$ 15,158$ 36,941$ 1,264,663$ 1,841,483$ Cont'd
Special Revenue Funds
82 EXHIBIT A
94 City of Marina
Combining Balance Sheet
Nonmajor Governmental Funds
June 30, 2023
ASSETS
Cash and investments
Restricted cash and investments
Accounts receivable
Notes receivable
Total assets

LIABILITIES, DEFERRED INFLOWS

AND FUND BALANCES
Liabilities:

Accounts payable
Accrued payroll and benefits
Deposits and other liabilities
Total liabilities
Deferred Inflows of Resources:

Unavailable revenues
Fund Balances:

Restricted:

Transportation
Streets & special districts
Housing
Community development
Recreation
Capital projects
Debt service
Committed
Public education
Unassigned
Total fund balances
Total liabilities, deferred inflows of
resources and fund balances
2015 Marina Marina Measure X
GO Landing Greens Certificate of
Refunding Improvement Improvement Participation
Bonds Bonds Bonds Debt Service
Fund Fund Fund Fund
-$ -$ -$ -$
472,393 7,217 1,745 11,832,533
1,334 27 7 -
- - - -
473,727$ 7,244$ 1,752$ 11,832,533$
100$ -$ -$ -$
- - - -
- - - -
100 - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
473,627 7,244 1,752 11,832,533
- - - -
- - - -
473,627 7,244 1,752 11,832,533
473,727$ 7,244$ 1,752$ 11,832,533$
Cont'd
Debt Service Funds
83 EXHIBIT A
95 City of Marina
Combining Balance Sheet
Nonmajor Governmental Funds
June 30, 2023
ASSETS
Cash and investments
Restricted cash and investments
Accounts receivable
Notes receivable
Total assets

LIABILITIES, DEFERRED INFLOWS

AND FUND BALANCES
Liabilities:

Accounts payable
Accrued payroll and benefits
Deposits and other liabilities
Total liabilities
Deferred Inflows of Resources:

Unavailable revenues
Fund Balances:

Restricted:

Transportation
Streets & special districts
Housing
Community development
Recreation
Capital projects
Debt service
Committed
Public education
Unassigned
Total fund balances
Total liabilities, deferred inflows of
resources and fund balances
Measure X Airport Total
Road and Capital Park Nonmajor
Transportation Projects Facilities Governmental
Fund Fund Fund Funds
4,723,702$ 1,773,307$ 878$ 11,780,890 $ - - - 12,313,888
22,574 262,192 3 683,464
- - - 529,929
4,746,276$ 2,035,499$ 881$ 25,308,171$
30,729$ 51,323$ -$ 154,516$
- - - 6,860
- - - 6,400
30,729 51,323 - 167,776
- - - 529,929
- - - 984,199
- - - 1,934,372
- - - 1,841,483
- - - 422,429
- - - 364,363
4,715,547 1,984,176 881 6,700,604
- - - 12,315,156
- - - 48,337
- - - (477)
4,715,547 1,984,176 881 24,610,466
4,746,276$ 2,035,499$ 881$ 25,308,171 $ Concluded
Capital Projects Funds
84 EXHIBIT A
96 City of Marina
Combining Statement of Revenues, Expenditures
and Changes in Fund Balances
Nonmajor Governmental Funds
For the Year Ended June 30, 2023
Public
CDBG Education Gas
CDBG Housing Government Tax
Fund Fund Fund Fund

REVENUES
Taxes and assessments -$ -$ 114,492$ 534,048$
Intergovernmental - - - -
Charges for services - - - -
Investment earnings 43,075 741 - 23
Other revenue 50,000 - - -
Total Revenues 93,075 741 114,492 534,071

EXPENDITURES
Current:

General government - - - -
Public works - - - 473,521
Economic & community development - - 113,339 -
Recreation & cultural services - - - -
Capital outlay - - - -
Debt service
Principal - - - -
Interest and fiscal charges - - - -
Total Expenditures - - 113,339 473,521
Excess (Deficiency) of Revenues over Expenditures 93,075 741 1,153 60,550

OTHER FINANCING SOURCES (USES)
Transfers in - - - -
Transfers out - - - (62,400)
Proceeds from debt issuance - - - -
Proceeds from debt premiums - - - -
Total Other Financing Sources (Uses) - - - (62,400) Net Change in Fund Balances 93,075 741 1,153 (1,850) Fund Balances Beginning 292,046 36,567 47,184 30,449 Fund Balances Ending 385,121$ 37,308$ 48,337$ 28,599$ Cont'd
Special Revenue Funds
85 EXHIBIT A
97 City of Marina
Combining Statement of Revenues, Expenditures
and Changes in Fund Balances
Nonmajor Governmental Funds
For the Year Ended June 30, 2023

REVENUES
Taxes and assessments
Intergovernmental
Charges for services
Investment earnings
Other revenue
Total Revenues

EXPENDITURES
Current:

General government
Public works
Economic & community development
Recreation & cultural services
Capital outlay
Debt service
Principal
Interest and fiscal charges
Total Expenditures
Excess (Deficiency) of Revenues over Expenditures

OTHER FINANCING SOURCES (USES)
Transfers in
Transfers out
Proceeds from debt issuance
Proceeds from debt premiums
Total Other Financing Sources (Uses)
Net Change in Fund Balances
Fund Balances Beginning
Fund Balances Ending
National
Road Transportation Parka Seabreeze
Maintenance & Safety & Recreation ARPA Assessment
Rehabilitation Investment Services Grant District
Fund Fund Fund Fund Fund
480,976$ 1,001,783$ - $ - $ 6,731$
- - - 2,724,850 -
- - 72,496 - -
7,105 4,736 6,861 55,534 8
- - - - -
488,081 1,006,519 79,357 2,780,384 6,739
- - 23 - -
- 4,000 - - 4,546
- - - - -
- - 5,735 - -
- - - - -
- - - - -
- - - - -
- 4,000 5,758 - 4,546
488,081 1,002,519 73,599 2,780,384 2,193
- - - - -
(400,000) (950,000) (18,917) (5,239,980) (2,394) - - - - -
- - - - -
(400,000) (950,000) (18,917) (5,239,980) (2,394) 88,081 52,519 54,682 (2,459,596) (201)
489,999 931,680 309,681 2,459,596 (276)
578,080$ 984,199$ 364,363$ - $ (477)$ Cont'd
Special Revenue Funds
86 EXHIBIT A
98 City of Marina
Combining Statement of Revenues, Expenditures
and Changes in Fund Balances
Nonmajor Governmental Funds
For the Year Ended June 30, 2023

REVENUES
Taxes and assessments
Intergovernmental
Charges for services
Investment earnings
Other revenue
Total Revenues

EXPENDITURES
Current:

General government
Public works
Economic & community development
Recreation & cultural services
Capital outlay
Debt service
Principal
Interest and fiscal charges
Total Expenditures
Excess (Deficiency) of Revenues over Expenditures

OTHER FINANCING SOURCES (USES)
Transfers in
Transfers out
Proceeds from debt issuance
Proceeds from debt premiums
Total Other Financing Sources (Uses)
Net Change in Fund Balances
Fund Balances Beginning
Fund Balances Ending
Monterey
Cypress CFD
Bay Estates Cove II 2007-2 CFD
Assessment Assessment Locke- 2015-1 Housing
District District Paddon Dunes Assistance
Fund Fund Fund Fund Fund
12,349$ 19,870$ 16,459$ 301,852$ - $ - - - - -
- - - - -
297 227 616 21,968 36,569
- - - - -
12,646 20,097 17,075 323,820 36,569
- - - - -
11,850 10,823 3,732 4,579 -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
11,850 10,823 3,732 4,579 -
796 9,274 13,343 319,241 36,569
- - - - -
(4,754) (4,340) (747) (2,770) -
- - - - -
- - - - -
(4,754) (4,340) (747) (2,770) -
(3,958) 4,934 12,596 316,471 36,569
17,037 8,510 24,058 948,045 1,804,914
13,079$ 13,444$ 36,654$ 1,264,516$ 1,841,483$ Cont'd
Special Revenue Funds
87 EXHIBIT A
99 City of Marina
Combining Statement of Revenues, Expenditures
and Changes in Fund Balances
Nonmajor Governmental Funds
For the Year Ended June 30, 2023

REVENUES
Taxes and assessments
Intergovernmental
Charges for services
Investment earnings
Other revenue
Total Revenues

EXPENDITURES
Current:

General government
Public works
Economic & community development
Recreation & cultural services
Capital outlay
Debt service
Principal
Interest and fiscal charges
Total Expenditures
Excess (Deficiency) of Revenues over Expenditures

OTHER FINANCING SOURCES (USES)
Transfers in
Transfers out
Proceeds from debt issuance
Proceeds from debt premiums
Total Other Financing Sources (Uses)
Net Change in Fund Balances
Fund Balances Beginning
Fund Balances Ending
2015 Marina Marina Measure X
GO Landing Greens Certificate of
Refunding Improvement Improvement Participation
Bonds Bonds Bonds Debt Service
Fund Fund Fund Fund
553,529$ -$ -$ -$
- - - -
- - - -
4,800 144 36 325,095
- - - -
558,329 144 36 325,095
1,130 - - -
- - - -
- - - -
- - - -
- - - -
295,000 - - 320,000
227,531 - - 787,944
523,661 - - 1,107,944
34,668 144 36 (782,849)
- - - 775,967
(14,855) - - -
- - - 10,870,000
- - - 969,415
(14,855) - - 12,615,382
19,813 144 36 11,832,533
453,814 7,100 1,716 -
473,627$ 7,244$ 1,752$ 11,832,533$
Cont'd
Debt Service Funds
88 EXHIBIT A
100
City of Marina
Combining Statement of Revenues, Expenditures
and Changes in Fund Balances
Nonmajor Governmental Funds
For the Year Ended June 30, 2023

REVENUES
Taxes and assessments
Intergovernmental
Charges for services
Investment earnings
Other revenue
Total Revenues

EXPENDITURES
Current:

General government
Public works
Economic & community development
Recreation & cultural services
Capital outlay
Debt service
Principal
Interest and fiscal charges
Total Expenditures
Excess (Deficiency) of Revenues over Expenditures

OTHER FINANCING SOURCES (USES)
Transfers in
Transfers out
Proceeds from debt issuance
Proceeds from debt premiums
Total Other Financing Sources (Uses)
Net Change in Fund Balances
Fund Balances Beginning
Fund Balances Ending
Measure X Airport Total
Road and Capital Park Nonmajor
Transportation Projects Facilities Governmental
Fund Fund Fund Funds
-$ -$ -$ 3,042,089$
200,000 254,441 - 3,179,291
- - - 72,496
130,421 36,521 19 674,796
- - - 50,000
330,421 290,962 19 7,018,672
- - - 1,153
- - - 513,051
- - - 113,339
- - - 5,735
1,850,780 566,394 - 2,417,174
- - - 615,000
- - - 1,015,475
1,850,780 566,394 - 4,680,927
(1,520,359) (275,432) 19 2,337,745
2,201,137 1,335,738 - 4,312,842
(886,711) (34,717) - (7,622,585)
- - - 10,870,000
- - - 969,415
1,314,426 1,301,021 - 8,529,672
(205,933) 1,025,589 19 10,867,417
4,921,480 958,587 862 13,743,049
4,715,547$ 1,984,176$ 881$ 24,610,466$
Concluded
Capital Projects Funds
89 EXHIBIT A
101

GENERAL FUND

COMBINING SCHEDULES
The Genera
l 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 as public safety, public ways and facilities, parks and recreation services, and economic development services. 90 EXHIBIT A
102
City of Marina
Combining Balance Sheet
General Fund
June 30, 2023
Vehicle &
Equipment OPEB Pension Library Total
General Replacement Obligation Stabilization Maintenance General Fund Fund Fund Fund Fund Fund
ASSETS
Cash and investments 35,687,716$ 4,118,143$ 200,000$ 3,000,000$ 254,524$ 43,260,383$ Restricted cash and investments 235,038 - - - - 235,038 Accounts receivable 3,858,912 - - - - 3,858,912 Notes receivable 23,734 - - - - 23,734
Leases receivable 1,158,520 - - - - 1,158,520
Total assets 40,963,920$ 4,118,143$ 200,000$ 3,000,000$ 254,524$ 48,536,587$

LIABILITIES, DEFERRED INFLOWS

AND FUND BALANCES
Liabilities:

Accounts payable 1,183,543$ - $ - $ - $ 910$ 1,184,453 $ Accrued payroll and benefits 552,846 - - - 8 552,854 Deposits and other liabilities 1,309,299 - - - - 1,309,299 Total liabilities 3,045,688 - - - 918 3,046,606 Deferred Inflows of Resources:

Leases receivable 849,351 - - - - 849,351
Unavailable revenues 307,042 - - - - 307,042
Total deferred inflows of resources 1,156,393 - - - - 1,156,393 Fund Balances:

Nonspendable 309,169 - - - - 309,169
Restricted 235,038 - - - - 235,038
Committed
Emergency Reserve 5,967,235 - - - - 5,967,235 Facilities Repairs 500,000 - - - - 500,000
Compensated Absences 400,000 - - - - 400,000
Community Improvements 641,268 - - - - 641,268 Fire Truck Purchase 1,889,888 - - - - 1,889,888 Vehicle & Equipment Replacement - 4,118,143 - - - 4,118,143 OPEB - - 200,000 - - 200,000
Pension Stabilization - - - 3,000,000 - 3,000,000 Library Maintenance - - - - 253,606 253,606
Unassigned 26,819,241 - - - - 26,819,241
Total fund balances 36,761,839 4,118,143 200,000 3,000,000 253,606 44,333,588 Total liabilities, deferred inflows of
resources and fund balances 40,963,920$ 4,118,143$ 200,000$ 3,000,000$ 254,524$ 48,536,587$ 91 EXHIBIT A
103
City of Marina
Combining Statement of Revenues, Expenditures
and Changes in Fund Balances
General Fund
For the Year Ended June 30, 2023
Vehicle &
Equipment OPEB Pension Library Total
General Replacement Obligation Stabilization Maintenance General Fund Fund Fund Fund Fund Eliminations Fund

REVENUES
Taxes and assessments 26,010,177$ - $ - $ - $ - $ - $ 26,010,177$ Licenses, permits and fees 4,383,208 - - - - - 4,383,208 Fines and forfeitures 100,419 - - - - - 100,419 Intergovernmental 557,506 - - - - - 557,506 Charges for services 4,936,215 - - - - - 4,936,215 Investment earnings 1,200,285 - - 150,000 - - 1,350,285 Local contributions 38,710 - - - - - 38,710 Other revenue 184,579 - - - - - 184,579 Total Revenues 37,411,099 - - 150,000 - - 37,561,099

EXPENDITURES
Current:

General government 9,209,418 63,348 - - - - 9,272,766 Public safety 13,228,179 - - - - - 13,228,179 Public works 1,571,952 - - - - - 1,571,952 Economic & community development 3,552,677 - - - 11,183 - 3,563,860 Recreation & cultural services 859,791 - - - - - 859,791 Capital outlay 49,376 - - - - - 49,376 Debt service
Principal 309,735 210,929 - - - - 520,664 Interest and fiscal charges 20,285 41,708 - - - - 61,993 Total Expenditures 28,801,413 315,985 - - 11,183 - 29,128,581 Excess (Deficiency) of
Revenues over Expenditures 8,609,686 (315,985) - 150,000 (11,183) - 8,432,518

OTHER FINANCING SOURCES (USES)
Transfers in 5,614,337 905,000 - 350,000 - (1,255,000) 5,614,337 Transfers out (3,631,348) - - - (2,965) 1,255,000 (2,379,313) Total Other Financing Sources (Uses) 1,982,989 905,000 - 350,000 (2,965) - 3,235,024 Net Change in Fund Balances 10,592,675 589,015 - 500,000 (14,148) - 11,667,542 Fund Balances Beginning 26,169,164 3,529,128 200,000 2,500,000 267,754 - 32,666,046 Fund Balances Ending 36,761,839$ 4,118,143$ 200,000$ 3,000,000$ 253,606$ -$ 44,333,588$ 92 EXHIBIT A
104

STATISTICAL SECTION
93 EXHIBIT A
105
City of Marina TABLE 1
Net Position
Last Ten Fiscal Years
2014 2015 1 2016 2
2017 2018 2019 2020 2021 2022 2023
Governmental activities:

Net investment in capital assets 20,295,121$ 22,196,868$ 61,460,494$ 64,902,023$ 74,531,326$ 74,955,690$ 76,644,586$ 77,649,251$ 78,193,840$ 71,602,733$ Restricted 7,082,547 8,194,764 6,559,194 9,355,317 12,369,283 14,377,743 32,932,269 36,675,399 49,490,708 67,645,647 Unrestricted 18,619,528 7,227,722 12,018,477 11,101,690 1,153,328 5,397,539 8,141,549 10,374,278 41,188,811 49,112,851 Total governmental activities net position 45,997,196$ 37,619,354$ 80,038,165$ 85,359,030$ 88,053,937$ 94,730,972$ 117,718,404$ 124,698,928$ 168,873,359$ 188,361,231$ Business-type activities:

Net investment in capital assets 43,551,275$ 43,324,510$ 42,332,248$ 42,448,410$ 41,999,782$ 41,393,300$ 42,711,663$ 41,902,328$ 41,330,576$ 40,047,291$ Restricted - - - - - - - - - -
Unrestricted 5,543,355 5,561,505 7,457,704 7,987,512 8,317,449 10,759,921 11,561,226 13,231,995 14,596,097 17,250,971 Total business-type activities net position 49,094,630$ 48,886,015$ 49,789,952$ 50,435,922$ 50,317,231$ 52,153,221$ 54,272,889$ 55,134,323$ 55,926,673$ 57,298,262$ Primary government:

Net investment in capital assets 63,846,396$ 65,521,378$ 103,792,742$ 107,350,433$ 116,531,108$ 116,348,990$ 119,356,249$ 119,551,579$ 119,524,416$ 111,650,024$ Restricted 7,082,547 8,194,764 6,559,194 9,355,317 12,369,283 14,377,743 32,932,269 36,675,399 49,490,708 67,645,647 Unrestricted 24,162,883 12,789,227 19,476,181 19,089,202 9,470,777 16,157,460 19,702,775 23,606,273 55,784,908 66,363,822 Total primary government net position 95,091,826$ 86,505,369$ 129,828,117$ 135,794,952$ 138,371,168$ 146,884,193$ 171,991,293$ 179,833,251$ 224,800,032$ 245,659,493$ Notes:
1 In Fiscal 2014/15, the City implemented Governmental Accounting Standards Board (GASB) Statement 68 - Accounting and Financial Reporting for Pensions, requiring the City to record a fictitious pension liability that was previously neither measurable nor recorded on the City's financial statements 2 In Fiscal 2015/16, the City acquired two significant capital assets; Preston Park Housing Project $35.1 million and Dunes infrastructure $2.9 million Source: City of Marina Audited Financial Statements
Fiscal Year Ended June 30,
$-
$50
$100
$150
$200
$250
$300
2014 2015
1 2016
2 2017 2018 2019 2020 2021 2022 2023
Millions
Total Primary Government Net Position
94 EXHIBIT A
106
City of Marina TABLE 2
Changes in Net Position
Last Ten Fiscal Years
2014 2015 2016 2017 2018 2019 2020 2021 2022 2023
Expenses
Governmental activities:

General government 2,916,551$ 2,984,155$ 3,480,230$ 4,692,664$ 5,513,745$ 5,858,902$ 7,628,497$ 8,897,835$ 8,136,329$ 10,144,291$ Public safety 10,600,203 10,128,248 9,854,516 11,351,326 10,668,593 10,604,157 14,422,863 13,666,296 14,228,442 14,912,300 Public works 2,757,413 2,887,311 1,873,600 1,908,465 1,915,307 2,216,656 2,689,673 2,405,492 2,132,980 2,244,348 Economic & Community Development 1,791,747 1,424,974 2,441,492 1,927,976 2,259,928 2,803,220 3,956,676 5,247,962 4,980,771 10,030,796 Recreation & cultural services 1,232,087 1,069,775 1,179,699 1,173,364 1,197,500 1,169,832 1,244,526 940,929 1,050,440 974,459 Public Inprovements 765,115 896,127 1,505,639 1,689,946 1,883,898 2,177,696 - - - - Interest and fiscal charges 1,030,828 1,407,245 796,761 667,627 553,256 558,500 591,768 639,390 561,904 1,487,548 Total governmental activities expenses 21,093,944 20,797,835 21,131,937 23,411,368 23,992,227 25,388,963 30,534,003 31,797,904 31,090,866 39,793,742 Business-type activities:

Airport 2,139,705 1,901,134 1,578,540 1,608,413 1,702,082 1,485,600 1,653,799 1,892,873 1,968,765 2,023,224 Preston Park Housing - - 3,940,705 6,435,459 6,622,148 2,594,187 6,083,395 6,317,011 7,304,452 6,687,201 Abrams-B Housing 2,897,135 2,606,945 3,224,211 3,106,604 3,394,698 5,974,685 4,128,113 3,167,489 2,989,874 2,999,833 Total business-type activities expenses 5,036,840 4,508,079 8,743,456 11,150,476 11,718,928 10,054,472 11,865,307 11,377,373 12,263,091 11,710,258 Total primary government expenses 26,130,784$ 25,305,914$ 29,875,393$ 34,561,844$ 35,711,155$ 35,443,435$ 42,399,310$ 43,175,277$ 43,353,957$ 51,504,000$ Program Revenues
Governmental activities:

Charges for services & program revenues:

General government 2,857,217$ 573,764$ 2,494,834$ 2,499,202$ 3,932,540$ 4,020,638$ 4,232,396$ 3,763,108$ 3,932,646$ 4,967,751$ Public safety 848,336 603,046 786,543 733,781 909,599 218,953 196,284 289,185 359,321 356,363 Public works 905,055 1,751,989 - 599 440 - - - - - Economic & Community Development 3,390,067 2,898,550 1,252,538 1,685,111 1,473,747 1,430,281 3,801,226 6,584,030 20,970,137 13,214,227 Recreation & cultural services 179,949 178,301 81,713 77,361 94,627 92,731 172,209 81,644 128,622 118,473 Public Inprovements 60,905 1,056,078 1,929,360 2,306,877 2,295,007 1,776,845 - - - - Debt Service 1,063,287 1,215,804 - - - - - - - - Operating grants and contributions 501,893 438,044 380,876 - 397,385 846,776 1,018,974 1,788,253 5,145,614 3,288,535 Capital grants and contributions 658,007 2,286,975 4,585,380 - 1,197,861 1,517,506 11,212,794 383,039 8,178,443 3,020,487 Total governmental activities program revenues 10,464,716 11,002,551 11,511,244 7,302,931 10,301,206 9,903,730 20,633,883 12,889,259 38,714,783 24,965,836 Business-type activities:

Charges for services:

Airport 1,188,608 1,235,090 1,135,525 1,157,167 1,078,147 1,331,552 1,340,046 1,790,543 1,805,219 2,154,934 Preston Park Housing - - 4,934,125 6,328,162 6,469,476 3,455,449 6,843,782 7,058,160 7,190,772 7,388,417 Abrams-B Housing 2,965,994 3,058,722 3,197,353 3,264,067 3,324,176 6,687,941 3,495,394 3,477,132 3,662,562 3,779,079 Operating grants and contributions - - 10,000 390,351 10,000 - - - - - Capital grants and contributions - - - 3,986,805 696,860 - 2,530,886 462,750 669,523 489,473 Total business-type activities program revenues 4,154,602 4,293,812 9,277,003 15,126,552 11,578,659 11,474,942 14,210,108 12,788,585 13,328,076 13,811,903 Total primary government program revenues 14,619,318 15,296,363 20,788,247 22,429,483 21,879,865 21,378,672 34,843,991 25,677,844 52,042,859 38,777,739 Net (expense)/revenue:

Governmental activities (10,629,228) (9,795,284) (9,620,693) (16,108,437) (13,691,021) (15,485,233) (9,900,120) (18,908,645) 7,623,917 (14,827,906) Business-type activities (882,238) (214,267) 533,547 3,976,076 (140,269) 1,420,470 2,344,801 1,411,212 1,064,985 2,101,645 Total primary government net (expense)/revenue (11,511,466)$ (10,009,551)$ (9,087,146)$ (12,132,361)$ (13,831,290)$ (14,064,763)$ (7,555,319)$ (17,497,433)$ 8,688,902$ (12,726,261)$ General Revenues and Other Changes in Net Assets
Governmental activities:

Taxes
Property taxes 4,595,756$ 5,109,408$ 2,719,013$ 3,018,698$ 3,261,967$ 3,796,881$ 3,724,035$ 3,919,415$ 4,502,513$ 5,182,526$ Sales and use taxes 4,588,760 4,849,207 5,210,921 5,366,144 5,929,585 6,862,925 8,420,971 9,640,663 11,207,575 11,111,996 Franchise taxes 726,548 823,764 1,007,012 1,084,574 1,173,881 1,976,778 1,225,160 1,238,550 1,379,811 1,349,123 Transient occupancy taxes 2,154,023 2,395,263 2,549,531 2,680,928 3,297,828 4,008,179 3,472,430 3,501,246 4,631,337 4,584,644 Gas taxes - - - - - - 946,422 986,884 946,041 1,015,025 Motor vehicle taxes - - 2,685,134 2,934,743 3,252,508 3,649,318 4,012,763 4,360,659 4,756,478 5,241,930 Other taxes - - - - - - 142,225 101,780 211,466 567,023 Grants not restricted to a program - - - - - - 2,149,827 139,197 69,807 254,442 Investment earnings 23,541 28,416 75,584 149,622 402,805 613,259 973,856 679,275 319,032 2,881,166 Transfers, Miscellaneous & One-time revenues 1,641,886 1,423,896 730,262 1,817,437 2,466,111 1,254,928 1,536,863 1,597,893 1,423,504 2,127,903 Special items - - 37,062,047 - (3,398,757) - 6,283,000 - 6,323,477 - Total governmental activities 13,730,514 14,629,954 52,039,504 17,052,146 16,385,928 22,162,268 32,887,552 26,165,562 35,771,041 34,315,778 Business-type activities:

Other revenue - - - - - - 274,299 226,507 252,874 232,584 Investment earnings 5,941 5,653 6,954 10,824 21,578 76,494 87,568 55,758 171,877 367,665 Contributed capital assets 13,960 1,036,227 - 324,720 - - - - Transfers In(Out) Net - - - - - 14,306 (587,000) (832,043) (864,575) (1,330,305) Total business-type activities 19,901 5,653 6,954 1,047,051 21,578 415,520 (225,133) (549,778) (439,824) (730,056) Total primary government 13,750,415$ 14,635,607$ 52,046,458$ 18,099,197$ 16,407,506$ 22,577,788$ 32,662,419$ 25,615,784$ 35,331,217$ 33,585,722$ Change in Net Position
Governmental activities 3,101,286$ 4,834,670$ 42,418,811$ 943,709$ 2,694,907$ 6,677,035$ 22,987,432$ 7,256,917$ 43,394,958$ 19,487,872$ Business-type activities (862,337) (208,614) 540,501 5,023,127 (118,691) 1,835,990 2,119,668 861,434 625,161 1,371,589 Total primary government 2,238,949$ 4,626,056$ 42,959,312$ 5,966,836$ 2,576,216$ 8,513,025$ 25,107,100$ 8,118,351$ 44,020,119$ 20,859,461$ Source: City of Marina Audited Financial Statements
Fiscal Year Ended June 30,
95 EXHIBIT A
107
City of Marina TABLE 3
Fund Balances of Governmental Funds
Last Ten Fiscal Years
2014 2015 2016 2017 2018 2019 2020 2021 2022 2023
General Fund
Nonspendable 545,361$ 715,669$ 543,713$ 530,713$ 530,713$ -$ -$ -$ 403,700$ 309,169$ Restricted 180,782 396,081 446,329 211,371 511,371 239,497 595,729 235,609 241,408 235,038 Committed 200,000 603,705 570,730 7,027,012 7,367,012 9,644,438 10,597,489 11,457,490 13,498,251 15,080,252 Unassigned 6,478,231 6,142,694 6,340,666 1,318,952 4,157,087 7,549,288 13,313,018 15,435,737 18,522,687 28,709,129 Total General Fund 7,404,374$ 7,858,149$ 7,901,438$ 9,088,048$ 12,566,183$ 17,433,223$ 24,506,236$ 27,128,836$ 32,666,046$ 44,333,588$ All other governmental funds
Restricted -
Recreation & Social Service Programs 388,107$ 437,778$ 396,963$ 456,117$ 529,410$ 603,788$ 641,522$ 263,153$ 309,681$ 364,363$ Transportation and Streets - - - - - - 1,655,668 2,130,397 2,449,778 2,918,571 Economic & Community Development 4,691,109 6,742,282 5,094,894 8,270,438 10,318,250 13,121,425 25,464,987 28,452,169 41,488,214 47,465,962 Capital Improvements & Maintenance 918,950 15,068 59,329 256,727 950,955 1,500,191 3,613,719 4,639,733 8,340,525 6,700,604 Debt service 903,599 603,555 561,680 859,522 884,213 889,834 960,644 954,338 925,612 12,733,230 Committed 3,984,776 4,935,756 8,159,831 5,411,834 6,617,787 5,960,566 6,966,622 8,522,887 29,502,879 27,337,841 Unassigned - - - - - (376) (1,561) (2,296) (276) (477) Total all other governmental funds 10,886,541$ 12,734,439$ 14,272,697$ 15,254,638$ 19,300,615$ 22,075,428$ 39,301,601$ 44,960,381$ 83,016,413$ 97,520,094$ Fund Balance - All Governmental Funds 18,290,915$ 20,592,588$ 22,174,135$ 24,342,686$ 31,866,798$ 39,508,651$ 63,807,837$ 72,089,217$ 115,682,459$ 141,853,682$ Source: City of Marina audited financial statements
Fiscal Year Ended June 30,
96 EXHIBIT A
108
City of Marina TABLE 4
Last Ten Fiscal Years
2014 2015 2016 2017 2018 2019 2020 2021 2022 2023
Revenues
Taxes & assessments 13,403,846$ 13,859,210$ 14,776,278$ 15,622,866$ 17,513,555$ 21,359,063$ 21,944,005$ 23,749,197$ 27,906,373$ 29,052,266$ Licenses, Permits & Fees 444,470 515,123 545,288 672,613 2,127,179 2,346,192 1,962,170 2,446,456 10,878,675 7,382,359 Fines and penalties 195,743 194,540 144,598 146,415 106,116 102,543 60,958 95,186 109,348 100,419 Intergovernmental revenues - - 2,649,113 3,224,446 2,252,459 2,069,412 15,455,706 2,530,786 5,759,109 4,282,955 Charges for services 8,730,551 9,732,507 5,315,358 5,203,312 6,074,165 5,136,602 6,378,832 8,064,882 14,357,935 11,010,300 Investment Earnings 38,287 41,926 75,584 149,622 402,532 613,259 973,856 679,275 319,032 2,881,166 Local contributions - - - - - - - - 7,500,523 2,764,985 Other revenues 108,332 1,242,920 39,664,855 2,893,494 (i) 1,169,157 (ii) 839,396 979,403 1,224,019 1,079,380 961,336 Total revenues 22,921,229 25,586,226 63,171,074 27,912,768 29,645,163 32,466,467 47,754,930 38,789,801 67,910,375 58,435,786 Expenditures
General government 2,333,193 2,512,974 2,765,874 3,350,106 4,334,089 4,664,354 5,310,952 6,690,092 7,003,641 9,273,919 Public safety 10,209,287 10,551,880 10,425,058 10,581,491 10,127,912 10,300,132 11,281,745 12,046,544 12,800,633 13,228,179 Public works 2,686,096 2,906,689 1,784,937 1,798,782 1,821,925 1,868,424 2,109,907 2,206,588 1,935,452 2,085,003 Economic & community development 1,800,790 1,448,506 2,441,977 1,923,875 2,254,588 2,641,074 2,439,900 4,052,730 3,694,361 8,441,084 Recreation & cultural services 1,080,272 895,100 964,613 950,754 1,002,449 994,789 950,128 812,409 926,437 865,526 Public improvements/capital outlay 3,153,496 2,722,948 41,314,503 6,281,854 2,042,472 3,678,333 6,850,668 3,994,336 4,200,899 8,582,716 Debt Service
Principal 1,214,878 661,757 1,284,007 889,686 625,200 765,000 809,692 888,516 991,695 1,600,664 Interest and fiscal charges 1,041,082 1,063,563 734,155 719,354 641,193 561,358 572,752 649,249 572,916 1,357,192 Total expenditures 23,519,094 22,763,417 61,715,124 26,495,902 22,849,828 25,473,464 30,325,744 31,340,464 32,126,034 45,434,283 Excess of revenues over(under) expenditures (597,865) 2,822,809 1,455,950 1,416,866 6,795,335 6,993,003 17,429,186 7,449,337 35,784,341 13,001,503 Other financing sources (uses)
Transfers in 2,928,560 3,149,165 4,669,312 2,156,862 1,312,011 4,298,165 6,421,672 5,821,845 22,344,337 13,794,033 Transfers out (2,387,529) (3,017,733) (4,543,717) (1,405,176) (583,234) (4,312,471) (5,834,672) (4,989,802) (21,479,762) (12,463,728) Sale of capital assets 1,068,800 - - - - - 6,283,000 - 6,323,477 - Issuance of long-term debt - (401,716) - - - 663,156 - - 275,212 11,839,415 Total other financing sources (uses) 1,609,831 (270,284) 125,595 751,686 728,777 648,850 6,870,000 832,043 7,463,264 13,169,720 Net change in fund balances 1,011,966$ 2,552,525$ 1,581,545$ 2,168,552$ 7,524,112$ 7,641,853$ 24,299,186$ 8,281,380$ 43,247,605$ 26,171,223$ Beginning Fund Balances 17,278,949 18,290,915 20,592,588 22,174,136 24,342,686 31,866,798 39,508,651 63,807,837 72,089,217 115,682,459 Rounding 3 (2) - - - - - -
Prior-period adjustment - (250,852) - - - - - - 345,637 - Ending Fund Balances 18,290,915$ 20,592,588$ 22,174,136$ 24,342,686$ 31,866,798$ 39,508,651$ 63,807,837$ 72,089,217$ 115,682,459$ 141,853,682$ (i) (i)
Source: City of Marina Audited Financial Statements
(ii) - During fiscal 2016/17 The City recorded a one-time revenue of almost $2 from donation of infrastructure at the Dunes development. In addition, significant extraordinary grants for capital improvements were received.

Changes in Fund Balances of Governmental Funds
(i) - during FY 2015/2016 the City recorded a one-time revenue resulting from sale of a 50-year leasehold interest in the Preston Park Housing development to the Preston Park Corporation. An extraordinay capital outlay cost was recorded for the acquisition of that asset.In addition, the developer of the former University Villages donated almost $3 Million infrastructure which was recognized as one- time revenue. Other one-time capital asset-related revenues totalled $1.3 Million Fiscal Year Ended June 30,
97 EXHIBIT A
109
City of Marina TABLE 5
General Fund Tax Revenues
Last Ten Fiscal Years
Franchise & Transient Motor Vehicle.

Property Sales Cardroom Occupancy In-Lieu Total
2,199,001 4,588,760 726,548 2,154,023 2,396,756 12,065,088 2,045,073 4,849,207 823,764 2,395,263 2,555,616 12,668,923 2,252,005 5,210,921 1,037,816 2,549,531 2,685,134 13,735,407 2,462,394 5,288,097 983,741 2,680,927 2,934,017 14,349,176 2,616,657 5,847,182 1,057,654 3,297,828 3,252,508 16,071,829 3,079,361 6,862,925 1,259,574 4,008,180 3,649,318 18,859,358 3,044,638 7,740,865 1,249,755 3,472,431 4,012,763 19,520,452 3,111,184 8,793,254 1,221,904 3,501,246 4,360,659 20,988,247 3,790,110 10,365,252 1,591,277 4,631,337 4,756,478 25,134,454 4,271,735 10,110,214 1,801,654 4,584,644 5,241,930 26,010,177 Source: City of Marina Financial Statements
Fiscal Year
Ended
June 30,
2014
2015
2016
2022
2017
2018
2019
2020
2021
2023
-
5 10
15 20
25 30
2014 2015 2016 2017 2018 2019 2020 2021 2022 2023
Millions
Year
General Fund Tax Revenue by Fiscal Year
98 EXHIBIT A
110
City of Marina TABLE 6
General Fund Revenues
Last Ten Fiscal Years
Fiscal Year Ended
June 30, Taxes
Licenses, Permits
& Fees
Fines, Penalties
and Forfeitures
Chrg for Svcs
Grants & Program
Income
Investment
Earnings Other Total *
2014 12,065,088 444,470 195,743 4,295,003 23,597 32,054 17,055,955 2015 12,668,923 515,123 194,540 4,016,197 26,961 236,379 17,658,123 2016 ** 13,735,407 545,288 144,598 4,311,415 41,376 145,502 18,923,586 2017 *** 14,349,176 672,613 146,415 3,719,176 96,574 429,215 19,413,169 2018 16,071,829 2,127,179 106,116 3,455,823 242,670 1,531,133 23,534,750 2019 18,859,358 2,346,192 102,543 3,313,868 334,220 881,440 25,837,621 2020 19,502,452 1,962,170 60,957 4,045,957 552,780 1,445,811 27,570,127 2021 20,988,247 2,446,456 95,186 5,429,334 323,971 466,679 29,749,873 2022 25,134,454 2,721,385 109,348 5,861,947 164,114 349,519 34,340,767 2023 26,010,177 4,383,208 100,419 5,493,721 1,350,285 223,294 37,561,104 Source: City of Marina Financial Statements
* Excludes transfers in from other funds
** Other excludes $37.9 million non-cash capital assets transactions for consistency *** Other excludes $1.6 million non-cash capital assets transactions for consistency -
5 10
15 20
25 30
35 40Millions
Total General Fund Revenue by Fiscal Year
99 EXHIBIT A
111
City of Marina TABLE 7
All Governmental Funds Revenues
Last Ten Fiscal Years
Fiscal Year
Ended
June 30,
Taxes &
Assessments
Licenses,
Permits & Fees
Fines,
Penalties and
Forfeitures
Intergov't
Revenues
Chrg for
Services
Investment
Earnings Other Total *
2014 13,403,846 444,470 195,743 - 8,730,551 38,287 108,332 22,921,229 2015 13,859,210 515,123 194,540 - 9,732,507 41,926 1,242,920 25,586,226 2016 ** 14,776,278 545,288 144,598 2,649,113 5,315,358 75,584 1,751,986 25,258,205 2017 *** 15,622,866 672,613 146,415 3,224,446 5,203,312 149,622 546,503 25,565,777 2018 17,513,555 2,127,179 106,116 2,252,459 6,074,165 402,532 3,421,616 31,897,622 2019 **** 21,359,063 2,346,192 102,543 2,069,412 5,136,602 613,259 2,908,808 34,535,879 2020 21,944,005 1,962,170 60,958 15,455,706 6,378,832 973,856 979,403 47,754,930 2021 23,749,197 2,446,456 95,186 2,530,786 8,064,882 679,275 1,224,019 38,789,801 2022 27,906,373 10,878,675 109,348 5,759,109 14,357,935 319,032 8,579,903 67,910,375 2023 29,052,266 7,382,359 100,419 4,282,955 11,010,300 2,881,166 3,726,321 58,435,786 Source: City of Marina Financial Statements
* Excludes interfund transfers in
** Other excludes $37.9 million non-cash capital lease transactions for consistency *** Other excludes $1.6 million non-cash capital assets transactions for consistency **** Other excludes $.66 million non-cash lease transaction for consistency -
10 20
30 40
50 60
70 80Millions
Total Governmental Funds Revenue by Fiscal Year
100

EXHIBIT A
112
City of Marina TABLE 8
Total Outstanding Debt
Last Ten Fiscal Years
2014 2015 2016 2017 2018 2019 2020 2021 2022 2023
Governmental Activities:

General obligation library refunding bonds 8,260,000$ 7,925,000$ 7,640,000$ 7,555,000$ 7,390,000$ 7,195,000$ 6,970,000$ 6,710,000$ 6,430,000$ 6,135,000$ Pension obligation bonds 1,995,000 1,470,000 900,000 275,000 145,000 - - - - - Total General Obligation Bonds 10,255,000 9,395,000 8,540,000 7,830,000 7,535,000 7,195,000 6,970,000 6,710,000 6,430,000 6,135,000 Revenue bonds - Abrams-B Housing 12,165,000 11,820,000 11,465,000 11,275,000 10,860,000 10,435,000 10,005,000 9,565,000 9,115,000 8,650,000 Limited obligation bonds - Marina Greens 155,000 - - - - - - - - - Total Limited Obligation & Revenue Bonds 12,320,000 11,820,000 11,465,000 11,275,000 10,860,000 10,435,000 10,005,000 9,565,000 9,115,000 8,650,000 Total Bonded Indebtedness 22,575,000 21,215,000 20,005,000 19,105,000 18,395,000 17,630,000 16,975,000 16,275,000 15,545,000 14,785,000 Certificates of participation - Measure X - - - - - - - - - 11,480,638 Compensated absences 1,273,047 1,137,080 1,223,211 1,289,557 1,234,374 1,374,294 1,544,477 1,581,280 1,604,523 1,474,423 Leases 164,532 92,774 18,767 - - 663,156 508,464 596,341 609,858 759,644 Subscription liabilities - - - - - - - - - 636,214 Total Governmental Activities 24,012,579 22,444,854 21,246,978 20,394,557 19,629,374 19,667,450 19,027,941 18,452,621 17,759,381 29,135,919 Business-type Activities:

Promissory note - Preston Park Housing - - 35,950,000 35,950,000 35,950,000 35,950,000 35,950,000 35,950,000 35,950,000 35,950,000 Total Business-type Activities - - 35,950,000 35,950,000 35,950,000 35,950,000 35,950,000 35,950,000 35,950,000 35,950,000 Total Debt 24,012,579$ 22,444,854$ 57,196,978$ 56,344,557$ 55,579,374$ 55,617,450$ 54,977,941$ 54,402,621$ 53,709,381$ 65,085,919$ Per Capita income1 25,101$ 24,773$ 25,327$ 26,525$ 28,168$ 29,705$ 30,895$ 33,348$ 38,304$ 44,678$ Personal income1 (in thousands) 509,601$ 521,199$ 546,937$ 587,343$ 631,639$ 681,936$ 689,608$ 730,984$ 821,890$ 985,949$ Debt as percentage of personal income 4.71% 4.31% 10.46% 9.59% 8.80% 8.16% 7.97% 7.44% 6.53% 6.60% Population2 20,302 21,039 21,595 22,143 22,424 22,957 22,321 21,920 21,457 22,068 Total debt per capita 1,183 1,067 2,649 2,545 2,479 2,423 2,463 2,482 2,503 2,949 Taxable Assessed value3 1,461,630,562 1,561,125,061 1,642,092,991 1,803,719,945 1,924,857,463 2,168,132,130 2,385,745,200 2,599,147,176 2,838,045,534 3,138,694,133 Total Debt as % of assessed value 1.64% 1.44% 3.48% 3.12% 2.89% 2.57% 2.30% 2.09% 1.89% 2.07% Notes:

Source: City of Marina Audited Financial Statements
(-) No data available
1 MuniServices LLC (for 2018 estimated 2% increase from prior year) - Personal Income calculated by multiplying per capita income by total population (see 2) 2 California Department of Finance
3 Monterey County Tax Rate Books, as detailed by MuniServices LLC (see Table 11) Fiscal Year Ended June 30,
101

EXHIBIT A
113
City of Marina TABLE 9
Bonded Debt
Last Ten Fiscal Years
Fiscal 3 3 3 G.O. Debt
Year Total Less: General as a % G.O. Debt Taxable
Ended Bonded Revenue Obligation of Assessed Per Assessed June 30 Debt Bonds Bonded Debt Value Capita Value1
Population2
2014 22,575,000 12,320,000 10,255,000 0.70% 505 1,461,630,562 20,302 2015 21,215,000 11,820,000 9,395,000 0.60% 447 1,561,125,061 21,039 2016 20,005,000 11,465,000 8,540,000 0.52% 395 1,642,092,991 21,595 2017 19,105,000 11,275,000 7,830,000 0.43% 354 1,803,719,945 22,143 2018 18,395,000 10,860,000 7,535,000 0.39% 336 1,924,857,463 22,424 2019 17,630,000 10,435,000 7,195,000 0.33% 313 2,168,132,130 22,957 2020 16,975,000 10,005,000 6,970,000 0.29% 312 2,385,745,200 22,321 2021 16,275,000 9,565,000 6,710,000 0.26% 306 2,599,147,176 21,920 2022 15,545,000 9,115,000 6,430,000 0.23% 300 2,838,045,534 21,457 2023 14,785,000 8,650,000 6,135,000 0.20% 278 3,138,694,133 22,068 Source: 1 Monterey County Auditor-Controller Tax Rate Book 2 California Department of Finance mid-fiscal year (e.g. 2008 population @ 1/1/2008) 3 City of Marina Audited Financial Statements
-
2,000,000
4,000,000
6,000,000
8,000,000
10,000,000
12,000,000
2014 2015 2016 2017 2018 2019 2020 2021 2022 2023
General Obligation Bonded Debt Outstanding
102

EXHIBIT A
114
City of Marina TABLE 10
Demographic and Economic Statistics
Last ten fiscal years
Fiscal Year
Ended
June 30,
Population
(1)
Personal
Income (2)
Per Capita
Personal
Income (2)
Median
Age (4)
**Public
School
Enrollment
County
Unemployment
Rate (%) (3)
City
Unemployment
Rate(%) (3)
County
Population
(1)
2014 20,073 503,852 25,101 37.3 10,768 10.1% 6.0% 421,494 2015 20,268 502,099 24,773 36.5 10,653 7.6% 5.7% 425,756 2016 20,872 528,625 25,327 36.5 10,633 8.1% 6.1% 425,413 2017 21,528 571,030 26,525 36.9 10,732 7.6% 5.7% 442,365 2018 22,424 631,639 28,168 36.9 10,685 9.4% 3.1% 443,281 2019 22,957 681,936 29,705 36.8 10,658 4.7% 2.6% 445,414 2020 22,321 689,608 30,895 34.9 10,526 16.8% 19.3% 441,143 2021 21,920 730,984 33,348 33.9 9,994 10.8% 10.2% 437,318 2022 21,457 821,890 38,304 34.4 9,909 4.4% 2.1% 433,716 2023 22,068 985,949 44,678 36.0 9,809 6.3% 3.1% 430,368 **Student Enrollment reflects the total number of students enrolled in the Monterey Peninsula Unified School District.

Other school districts within the City are not accounted for in this statistic. ( - ) No data available

3.) Unemployment Data is provided by the EDD's Bureau of Labor Statistics Department.

4.) Data provided by the United States Census Data Sets Tables.

Source: MuniServices, LLC / Avenu Insights & Analytics

1.) Population Projections are provided by the California Department of Finance Projections.

2.) Income Data is derived from previous income adjusted for inflation. 103

EXHIBIT A
115
City of Marina TABLE 11
Citywide Assessed Value and Estimated Actual Value of Taxable Property Last Ten Fiscal Years
Fiscal Year
Ended
June 30, Residential Property
Commercial
Property
Other
Property
Total Secured
Property
Unsecured
Property
Less Tax-
exempt
property
Taxable
Assessed
Value
Total Direct
Tax Rate (1)
Estimated
Actual Taxable
Value (2)
Factor of
Taxable
Assessed
Value (2)
2014 1,042,168,418 214,316,449 236,797,577 1,493,282,444 57,910,086 89,561,968 1,461,630,562 0.195687 - - 2015 1,119,179,396 230,300,136 241,538,459 1,591,017,991 60,026,223 89,919,153 1,561,125,061 0.195687 - - 2016 1,191,143,317 235,961,520 271,722,544 1,698,827,381 60,963,585 117,697,975 1,642,092,991 0.195687 - - 2017 1,304,549,843 239,333,525 323,669,510 1,867,552,878 70,591,640 134,424,573 1,803,719,945 0.195687 2,566,421,120 1.4228490 2018 1,434,005,745 280,826,470 279,447,839 1,994,280,054 70,557,468 139,980,059 1,924,857,463 0.195687 4,227,144,827 2.1960820 2019 1,624,632,460 299,834,075 324,295,905 2,248,762,440 68,650,466 149,280,776 2,168,132,130 0.195687 3,598,481,418 1.6597150 2020 1,832,903,173 299,403,469 349,422,056 2,481,728,698 74,208,552 170,192,050 2,385,745,200 0.195687 4,402,847,247 1.8454809 2021 2,038,469,193 323,010,924 337,595,275 2,699,075,392 74,931,939 174,860,155 2,599,147,176 0.195687 3,863,740,763 1.4865417 2022 2,171,042,885 333,780,752 411,172,716 2,915,996,353 94,107,175 172,057,994 2,838,045,534 0.195687 4,837,325,669 1.7044567 2023 2,471,422,537 340,238,166 393,102,924 3,204,763,627 114,361,923 180,431,417 3,138,694,133 0.195687 5,396,003,897 1.7191880 ( - ) No data available
Source: Monterey County Assessor data, MuniServices, LLC (1.) Total direct tax rate is represented by TRA 12-004. (2.) Estimated Actual Value is derived from a series of calculations comparing median assessed values from 1940 to current median sale prices. Based on these calculations a multiplier value was extrapolated and applied to current assessed values. 104

← All documents from this meeting