Agenda — Marina City Council, January 22, 2025 (part 1 of 2)

AGENDA

Wednesday, January 22, 2025 5:00 P.M. Closed Session
6:30 P.M. Open Session

REGULAR MEETING

CITY COUNCIL, AIRPORT COMMISSION,

MARINA ABRAMS B NON-PROFIT CORPORATION, PRESTON PARK

SUSTAINABLE COMMUNITY NON-PROFIT CORPORATION, SUCCESSOR

AGENCY OF THE FORMER MARINA REDEVELOPMENT AGENCY AND MARINA

GROUNDWATER SUSTAINABILITY AGENCY

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

Council Chambers
211 Hillcrest Avenue
Marina, California

AND

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

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

The most effective method of communication with the City Council is by sending an 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)

Agenda for City Council Meeting of Wednesday, January 22, 2025 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

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: None

4. CLOSED SESSION:
a. Conference with Legal Counsel, Existing Litigation (§ 54956.9(d)) 3 cases:
i. City of Marina v. Museum of Handcar Technology, et al., 24-CV-005126, Monterey Superior Court
ii. TAMC v. City of Marina, Museum of Handcar Technology, et al., 24-CV- 005108, Monterey Superior Court
iii. Museum of Handcar Technology v. TAMC and City of Marina, 5:24-CV- 08598, United States District Court, Northern District of California (San Jose Division)
b. Real Property Negotiation (Govt. Code Section 54956.8) i. Property: 499 9th Street, Marina, CA APN: 860-004-696-000 Negotiating Party: Las Animas Concrete & Building Supply Inc Negotiator(s): City Manager
Terms: Price and Terms
6:30 PM - RECONVENE OPEN SESSION AND REPORT ON ANY ACTIONS TAKEN IN

CLOSED SESSION

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

6. SPECIAL PRESENTATIONS:
a. Community Development Block Grant Program

7. COUNCIL AND STAFF ANNOUNCEMENTS:

Agenda for City Council Meeting of Wednesday, January 22, 2025 Page 3

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.

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.

Agenda for City Council Meeting of Wednesday, January 22, 2025 Page 4

(2) Adopting R esolution No. 2025 -, authorizing an additional $40,000.00 from the General Fund to CIP Number APF2321 -Los Arboles Court Resurfacing Project.
g. APPROVAL OF AGREEMENTS: (Not a Project under CEQA per Article 20, Section 15378) (1) Adopting Resolution No. 202 5-, amending the contract for auditing services to Chavan and Associates, LLP (C&A) , Certified Public Accountants (CPA), for one additional in the amount of $67,500. h. ACCEPTANCE OF PUBLIC IMPROVEMENTS: None
i. MAPS: None
j. REPORTS: (RECEIVE AND FILE):
(1) Monterey-Salinas Transit December 9, 2024, and January 13, 2025 , Board Meeting Highlights.
(2) Adopting Resolution No. 202 5-, receiving and filing the fiscal year 2023-2024 annual report on the collection and use of mitigation fees for new development impacts.
(3) Adopting Resolution No. 2025-, receive and file the City’s Annual Audit for the period ending June 30, 2024; and, receive and file the City’s Annual Transportation Safety and Investment Plan Account Funds with Independent Auditors’ Report for the period ending June 30, 2024; 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, 2024.
k. FUNDING & BUDGET MATTERS: None
l. APPROVE ORDINANCES (WAIVE SECOND READING): None
m. APPROVE APPOINTMENTS: None

11. PUBLIC HEARINGS: In the Council’s discretion, the applicant/proponent of an item may be given up to ten (10) minutes to speak. All other persons may be given up to three (3) minutes to speak on the matter.
a. Open public hearing and consider adopting Resolution No. 2025 -, approving the draft Coastal Hazards / Sea Level Rise amendments to the City’s Local Coastal Program and authorizing the City Manager to submit the amendment to the California Coastal Commission (CCC) for final certification. b. Open public hearing and introducing Ordinance No. 20 25-, establishing Chapter 12.13, Dog Park Rules and Regulations, in Title 12 of the City of Marina Municipal Code; and finding the proposed ordinance 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.

Agenda for City Council Meeting of Wednesday, January 22, 2025 Page 5

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. Received final report of the Marina Diversity, Equity and Inclusion Task Force.
b. Adopting Resolution No. 2025, authorize the City Manager to execute a Public Improvement and Reimbursement Agreement for the rehabilitation of the City of Marina Arts Village Project.
c. Consider introducing Ordinance No. 2025 -, amending Ordinances Nos. 90-8, 86-6, 85 -3, and 79 -12 to revise the compensation for Mayor and Councilmembers.
d. Adopting Resolution No. 2025 -, authorizing the appointment of Doug McCoun, as a retired annuitant to the vacant position of Interim Fire Chief.

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 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 7 :00 p.m., Friday,
January 17, 2025.
___________________________________

ANITA SHARP, DEPUTY CITY CLERK
City Council, Airport Commission and Redevelopment Agency meetings are recorded on tape and avai
lable 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.

Agenda for City Council Meeting of Wednesday, January 22, 2025 Page 6

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 5 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, February 4, 2025
*Wednesday, February 19, 2025

Tuesday, July 1, 2025
Tuesday, July 15, 2025 (Cancelled)

Tuesday, March 4, 2025
Tuesday, March 18, 2025 (Cancelled)

**Wednesday, August 6, 2025
Tuesday, August 19, 2025 (Cancelled)

Tuesday, April 1, 2025
Tuesday, April 15, 2025

*Wednesday, September 3, 2025
Tuesday, September 16, 2025

Tuesday, May 6, 2025
Tuesday, May 20, 2025

Tuesday, October 7, 2025
Tuesday, October 21, 2025

Tuesday, June 3, 2025
Tuesday, June 17, 2025

Tuesday, November 4, 2025
Tuesday, November 18, 2025

Tuesday, December 2, 2025
Tuesday, December 16, 2025

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

C I T Y H A L L 202 5 H O L I D A Y S
(City Hall Closed)

Martin Luther King Jr. Birthday ------------------------------------ Monday, January 20, 2025 Presidents’ Day ------------------------------------------------------- Monday, February 17, 2025 Memorial Day ------------------------------------------------------------- Monday, May 26, 2025 Juneteenth Day----------------------------------------------------------- Thursday, June 19, 2025 Independence Day (City Offices Closed) ---------------------------------- Friday, July 4, 2025 Labor Day ------------------------------------------------------------ Monday, September 1, 2025 Veterans Day (City Offices Closed) ----------------------------- Tuesday, November 11, 2025 Thanksgiving Day ------------------------------------------------- Thursday, November 27, 2025 Agenda for City Council Meeting of Wednesday, January 22, 2025 Page 7

Thanksgiving Break -------------------------------------------------- Friday, November 28, 2025 Winter Break ------------ Wednesday, December 24, 2025-Wednesday, December 31, 2025

2025 COMMISSION DATES

U p c o m i n g 202 5 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.

January 23, 2025 May 8, 2025
May 22, 2025
September 11, 2025
September 25, 2025
February 13, 2025 June 12, 2025 October 9, 2025
February 27, 2025 June 26, 2025 October 23, 2025
March 13, 2025 July10, 2025 November 13, 2025
March 27, 2025 July 24, 2025 November 27, 2025 (Cancelled) April 10, 2025 August 14, 2025 December 11, 2025
April 24, 2025 August 28, 2025

U p c o m i n g 202 5 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.

February 15, 2025 May 16, 2025 September 19, 2025
March 21, 2025 June 20, 2025 October 17, 2025
April 18, 2025 July 18, 2025 November 21, 2025
August 15, 2025 December 19, 2025

U p c o m i n g 202 5 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 second month. Meetings are held at the Council Chambers at 6:30 P.M.

March 5, 2025
May 7, 2025
July 2, 2025
September 10, 2025
November 5, 2025

U p c o m i n g 2 0 2 5 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.

April 13, 2025 July 13, 2025 October 12, 2025

Urban County
Community Development
Block Grant Funding
Agenda Item: 6a
Agenda
• What is the “Urban County”
• Consolidated Plan
• Annual Plan
• Final tips & takeaways
2 Community
Development Block
Grants

Process
Joint Powers Agreements
Consolidated Plans
Notices of Funding Availability
Annual Action Plans
Consolidated Annual Performance & Evaluation Reports

CDBG Basics
• Must meet at least one National Objective:
• Benefitting low- and moderate-income persons or households • Preventing or eliminating slums or blight
• Meeting urgent needs
• Meeting Low-Mod Benefit
• Area Benefit
• Limited Clientele
• Housing
• Jobs
5 CDBG Limited Clientele
• Abused Children
• Elderly Persons (62 and older)
• Battered Spouses
• Homeless Persons
• Adults meeting Census definition of severely disabled • Illiterate Adults
• Persons Living with AIDS
• Migrant Farmworkers
6 Available Funding
2023 HUD
Estimated
Grant
3-Year
Estimated
Grant
County $886,360 $2,659,080
Gonzales $80,030 $240,090
Greenfield $249,481 $748,443
Marina $206,357 $619,071
Sand City $4,162 $12,486
Total $1,426,390 $4,279,170
Program Area
3-Year
Estimate
General Administration $855,834
Public Services $641,876
“Physical” Projects
County $1,531,824
Gonzales $175,566
Greenfield $547,299
Marina $452,696
Sand City $74,075
Total $4,279,170
7 What has CDBG Funded Locally
Public Services
• Children & Youth Sports Programs
• Food Banks
• Home Delivered Meals for Seniors
• Homeless Outreach & Shelter
Vouchers
• Legal Services for Seniors
• Substance Abuse Services
• Youth Leadership Development
Fair Housing & Tenant/Landlord Services
8 Affordable Housing, Community Facilities &
Infrastructure
• ADA Improvements
• Bus Shelters
• Childcare Center HVAC & Roof Replacement
• Curb Cuts, Curbs, Gutters, & Sidewalks
• Fire Stations/Engines
• Medical Facilities
• Residential Rehabilitation
• Permanent & Transitional Supportive Housing
• Parks & Playgrounds
• Sewer & Water System Improvements
• Streetlighting
What CDBG Cannot Fund
9 • Buildings for General Government – City
Hall
• Construction of New Housing
• Projects that do not primarily benefit low-
moderate income individuals or households

Next Steps
• City Identifies Possible Projects
• Capital Improvement Program?
• Other ideas/unmet needs?
• Work with County to Verify Project Eligibility &
Funding Cycle
10 Thank
you
Dawn Yonemitsu
831.755-5387
[email protected]
Darby Marshall
831.755-5391
[email protected]
https://www.hud.gov/program_offices/c
omm_planning/cdbg
Vendor Invoice No. Invoice Description Status Held Reason Invoice Date Due Date G/L Date Received Date Payment Date Invoice Amount Fund 100 - General Fund
Department 110 - City Council
Division 000 - Non-Div
Sub-Division 00 - Non-Subdiv
Account 6600.625 - Other Charges Printing Svc
12091 - MP EXPRESS, INC. 76390 Informational Cards Paid by Check # 105985
12/16/2024 12/17/2024 12/17/2024 12/20/2024 224.35
Account 6600.625 - Other Charges Printing Svc Totals Invoice Transactions 1 $224.35 Sub-Division 00 - Non-Subdiv Totals Invoice Transactions 1 $224.35 Division 000 - Non-Div Totals Invoice Transactions 1 $224.35 Department 110 - City Council Totals Invoice Transactions 1 $224.35 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
GCI0016243 MMC WebUpdate Paid by Check
# 105968
12/13/2024 12/10/2024 12/10/2024 12/20/2024 122.50
Account 6300.010 - Prof Svc Admin - Muni Code Totals Invoice Transactions 1 $122.50 Account 6300.240 - Prof Svc Grant Writer
11084 - EMC Planning Group 23-089-9 23-089 Coastal
Conservancy Grant
Paid by Check
# 105970
10/31/2024 12/16/2024 12/16/2024 12/20/2024 1,697.78
11084 - EMC Planning Group 23-089-10 23-089 coastal
conservancy grant
Paid by Check
# 105970
11/30/2024 12/16/2024 12/16/2024 12/20/2024 898.53
Account 6300.240 - Prof Svc Grant Writer Totals Invoice Transactions 2 $2,596.31 Account 6380.120 - Utilities Comm Mobile & Pager
10603 - Verizon Wireless 6100789539 Monthly Verizon Bill- 308174766
Paid by EFT #
5522
12/10/2024 12/18/2024 12/18/2024 12/20/2024 4,248.51
Account 6380.120 - Utilities Comm Mobile & Pager Totals Invoice Transactions 1 $4,248.51 Account 6400.565 - Material & Suppl Office Supplies
10732 - Office Depot-General Account 400453097001 Office Supplies - Laser Toner, Calendars
Paid by Check
# 105989
12/09/2024 12/10/2024 12/10/2024 12/20/2024 803.22
Account 6400.565 - Material & Suppl Office Supplies Totals Invoice Transactions 1 $803.22 Sub-Division 00 - Non-Subdiv Totals Invoice Transactions 5 $7,770.54 Division 000 - Non-Div Totals Invoice Transactions 5 $7,770.54 Department 120 - City Mgr/HR/Risk Totals Invoice Transactions 5 $7,770.54 Run by Melanie Hernandez on 01/02/2025 12:21:56 PM Page 1 of 21 Accounts Payable by G/L Distribution Report
Payment Date Range 12/20/24 - 12/20/24
Agenda Item: 10a
Vendor
Invoice No.

Invoice Description
Status
Held Reason
Invoice Date
Due Date
G/L Date
Received Date
Payment Date
Invoice Amount
Fund
100 - General Fund
Department
125 - I. T.

Division
000 - Non-Div
Sub-Division
00 - Non-Subdiv
Account
6300.331 - Prof Svc IT - Website Svc
11320 - H&P Publications - April Pastis
2915
2025 Website
Maintenance
Paid by Check
# 106002
12/13/2024
12/10/2024
12/10/2024
12/20/2024
960.00
Account
6300.331 - Prof Svc IT - Website Svc
Totals
Invoice Transactions
1 $960.00
Sub-Division
00 - Non-Subdiv
Totals
Invoice Transactions
1 $960.00
Division
000 - Non-Div
Totals
Invoice Transactions
1 $960.00
Department
125 - I. T.

Totals
Invoice Transactions
1 $960.00
Department
130 - Finance
Division
000 - Non-Div
Sub-Division
00 - Non-Subdiv
Account
6300.210 - Prof Svc Fin - Actuarial
10452 - Nicolay Consulting Group
459-2024-08
FYE 2024 GASB 75
Disclosure
Paid by Check
# 105988
10/01/2024
12/19/2024
12/19/2024
12/20/2024
6,650.00
Account
6300.210 - Prof Svc Fin - Actuarial
Totals
Invoice Transactions
1 $6,650.00
Account
6300.215 - Prof Svc Fin - Audit
11476 - Chavan & Associates LLP
C&A-18507
Audit Service
Paid by Check
# 105967
12/01/2024
12/11/2024
12/11/2024
12/20/2024
13,850.00
Account
6300.215 - Prof Svc Fin - Audit
Totals
Invoice Transactions
1 $13,850.00
Account
6300.216 - Prof Svc Fin - Accounting Services
10511 - Richard B. Standridge
24-25
Service 11/18-12/12/24
Paid by EFT #
5519
12/13/2024
12/17/2024
12/17/2024
12/20/2024
1,353.75
Account
6300.216 - Prof Svc Fin - Accounting Services
Totals
Invoice Transactions
1 $1,353.75
Account
6380.120 - Utilities Comm Mobile & Pager
10603 - Verizon Wireless
6100789539
Monthly Verizon Bill-
308174766
Paid by EFT #
5522
12/10/2024
12/18/2024
12/18/2024
12/20/2024
103.28
Account
6380.120 - Utilities Comm Mobile & Pager
Totals
Invoice Transactions
1 $103.28
Sub-Division
00 - Non-Subdiv
Totals
Invoice Transactions
4 $21,957.03
Division
000 - Non-Div
Totals
Invoice Transactions
4 $21,957.03
Department
130 - Finance
Totals
Invoice Transactions
4 $21,957.03
Run by Melanie Hernandez on 01/02/2025 12:21:56 PM

Page 2 of 21 ends

Accounts Payable by G/L Distribution Report
Payment Date Range
12/20/24
-
12/20/24

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
150 - City Attorney
Division
000 - Non-Div
Sub-Division
00 - Non-Subdiv
Account
6300.450 - Prof Svc Legal - City Attorney Other Svc
10315 - Keyser Marston Associates
0039019
Professional Services -
Sea Haven Workforce
Housing
Paid by EFT #
5514
08/08/2024
12/10/2024
12/10/2024
12/20/2024
560.00
Account
6300.450 - Prof Svc Legal - City Attorney Other Svc
Totals
Invoice Transactions
1 $560.00
Sub-Division
00 - Non-Subdiv
Totals
Invoice Transactions
1 $560.00
Division
000 - Non-Div
Totals
Invoice Transactions
1 $560.00
Department
150 - City Attorney
Totals
Invoice Transactions
1 $560.00
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-18507
Audit Service
Paid by Check
# 105967
12/01/2024
12/11/2024
12/11/2024
12/20/2024
500.00
Account
6300.230 - Prof Svc Fin - Tax Reporting & Audit
Totals
Invoice Transactions
1 $500.00
Account
6380.300 - Utilities Gas & Electric
10463 - Pacific Gas & Electric
Dec 2024 562-0
PG&E - 4758891562-0
Paid by Check
# 105991
12/09/2024
12/17/2024
12/17/2024
12/20/2024
1,771.45
Account
6380.300 - Utilities Gas & Electric
Totals
Invoice Transactions
1 $1,771.45
Account
6380.500 - Utilities Water & Sewer
10349 - Marina Coast Water District
Oct 2024 56-
041
Acct# 000056041 -
3260 Imjin Road
Paid by Check
# 105980
10/31/2024
12/11/2024
12/11/2024
12/20/2024
324.27
Account
6380.500 - Utilities Water & Sewer
Totals
Invoice Transactions
1 $324.27
Account
6400.635 - Material & Suppl Postage Shipping
10235 - FedEx
8-710-89569
Shipping Charges -
Documents Sent to
Legal
Paid by Check
# 105971
12/13/2024
12/17/2024
12/17/2024
12/20/2024

49.39 10480 - Pitney Bowes
1026528552
Postage Meter Supplies
Paid by Check
# 105992
12/03/2024
12/17/2024
12/17/2024
12/20/2024
253.88
Account
6400.635 - Material & Suppl Postage Shipping
Totals
Invoice Transactions
2 $303.27
Account
6600.010 - Other Charges Alarm
10239 - First Alarm
857845
Alarm Monitoring - 209
Cypress Ave - Burglar
Jan-Mar 2025
Paid by EFT #
5512
12/15/2024
12/17/2024
12/17/2024
12/20/2024
153.72
10239 - First Alarm
857844
Alarm Monitoring -
Council Chambers Jan-
Mar 2025
Paid by EFT #
5512
12/15/2024
12/17/2024
12/17/2024
12/20/2024
138.00
10239 - First Alarm
861588
Alarm Monitoring - 209
Cypress Ave - Fire Jan-
Mar 2025
Paid by EFT #
5512
12/15/2024
12/17/2024
12/17/2024
12/20/2024
230.37
Run by Melanie Hernandez on 01/02/2025 12:21:56 PM

Page 3 of 21 ends

Accounts Payable by G/L Distribution Report
Payment Date Range
12/20/24
-
12/20/24

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
857899
Alarm Monitoring - 304
Hillcrest Ave Jan-Mar
2025
Paid by EFT #
5512
12/15/2024
12/17/2024
12/17/2024
12/20/2024
748.77
Account
6600.010 - Other Charges Alarm
Totals
Invoice Transactions
4 $1,270.86
Sub-Division
00 - Non-Subdiv
Totals
Invoice Transactions
9 $4,169.85
Division
000 - Non-Div
Totals
Invoice Transactions
9 $4,169.85
Department
190 - Citywide Non-Dept
Totals
Invoice Transactions
9 $4,169.85
Department
210 - Police
Division
000 - Non-Div
Sub-Division
00 - Non-Subdiv
Account
6300.570 - Prof Svc Other
10107 - California Towing & Transport
211551
Call # 275335133
Paid by Check
# 105963
11/26/2024
12/12/2024
12/12/2024
12/20/2024
175.00
12065 - Hasco Stations, LLC
HCL-004728-24
Car Wash
Paid by Check
# 105974
12/15/2024
12/17/2024
12/17/2024
12/20/2024

93.50 11764 - Kurt Ashley - Secure Solutions
001477
Internal Investigation
24-02
Paid by Check
# 105978
12/13/2024
12/13/2024
12/13/2024
12/20/2024
1,592.50
10326 - Language Line, LLC
11454836
Translation
Paid by Check
# 105979
11/30/2024
12/13/2024
12/13/2024
12/20/2024

97.76 Account
6300.570 - Prof Svc Other
Totals
Invoice Transactions
4 $1,958.76
Account
6360.570 - Maint & Repairs Other Svc Agr
12146 - MRC Smart Tech. Solutions/MR
COPY INC DBA:XBS-WEST
IN4542081
Acct # SOS-CIT1600-Z
Paid by Check
# 105986
12/11/2024
12/12/2024
12/12/2024
12/20/2024
250.00
10905 - Taygeta Scientific, Inc.
001217
SentinelOne End Point
Detection & Response
Module July-Dec 2024
Paid by Check
# 105996
12/16/2024
12/17/2024
12/17/2024
12/20/2024
2,126.25
Account
6360.570 - Maint & Repairs Other Svc Agr
Totals
Invoice Transactions
2 $2,376.25
Account
6380.150 - Utilities Comm Phone System
10374 - Maynard Group Inc.
301739
PSA Activity 11/1/23-
10/31/24
Paid by EFT #
5516
12/12/2024
12/12/2024
12/12/2024
12/20/2024
439.68
Account
6380.150 - Utilities Comm Phone System
Totals
Invoice Transactions
1 $439.68
Account
6380.500 - Utilities Water & Sewer
10349 - Marina Coast Water District
Nov 2024 74-
000
Acct # 014874-000
Paid by Check
# 105980
11/27/2024
12/13/2024
12/13/2024
12/20/2024
162.07
Account
6380.500 - Utilities Water & Sewer
Totals
Invoice Transactions
1 $162.07
Account
6400.720 - Material & Suppl Safety Equip
10728 - Ace Hardware-Public Works
089986
PD
Paid by Check
# 105958
11/19/2024
12/12/2024
12/12/2024
12/20/2024

10.91 Run by Melanie Hernandez on 01/02/2025 12:21:56 PM

Page 4 of 21 ends

Accounts Payable by G/L Distribution Report
Payment Date Range
12/20/24
-
12/20/24

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
6400.720 - Material & Suppl Safety Equip
10873 - Transparent Glass Coatings, Inc
667281
Department Window
Tint/blackout
Paid by Check
# 105997
12/12/2024
12/12/2024
12/12/2024
12/20/2024
576.00
Account
6400.720 - Material & Suppl Safety Equip
Totals
Invoice Transactions
2 $586.91
Account
6400.735 - Material & Suppl Office Equip
11848 - McDonald Refrigeration Inc
78453
Equipment
Maintenance
Paid by Check
# 105982
12/06/2024
12/12/2024
12/12/2024
12/20/2024
3,235.48
Account
6400.735 - Material & Suppl Office Equip
Totals
Invoice Transactions
1 $3,235.48
Account
6500.620 - Training & Travel POST
11824 - Gabriel Rose
12-09-24
Per Diem Rose Taser
Instructor Course
Paid by Check
# 105973
12/12/2024
12/12/2024
12/12/2024
12/20/2024

82.00 Account
6500.620 - Training & Travel POST
Totals
Invoice Transactions
1 $82.00
Account
6600.465 - Other Charges Live Scan
10193 - California Department of Justice
779963
Livescans
Paid by Check
# 105962
12/04/2024
12/13/2024
12/13/2024
12/20/2024
128.00
Account
6600.465 - Other Charges Live Scan
Totals
Invoice Transactions
1 $128.00
Account
6600.485 - Other Charges Medical Svc - Investigations
10445 - Natividad Medical Center
11-06-24
10/02/24 Blood Alcohol
Amaya, Ruby;
10/20/24 Sanchez,
Ernesto
Paid by Check
# 105987
11/06/2024
12/13/2024
12/13/2024
12/20/2024

62.00 10445 - Natividad Medical Center
11-19-24
09/10/24 Blood
Alcohol: Hauk, Elijah
Paid by Check
# 105987
11/19/2024
12/13/2024
12/13/2024
12/20/2024

31.00 10445 - Natividad Medical Center
12-06-24
11/12/24 Blood
Alcohol: Coleman,
Thomas
Paid by Check
# 105987
12/06/2024
12/13/2024
12/13/2024
12/20/2024

31.00 Account
6600.485 - Other Charges Medical Svc - Investigations
Totals
Invoice Transactions
3 $124.00
Sub-Division
00 - Non-Subdiv
Totals
Invoice Transactions
16 $9,093.15
Division
000 - Non-Div
Totals
Invoice Transactions
16 $9,093.15
Department
210 - Police
Totals
Invoice Transactions
16 $9,093.15
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
124537
Plan review &
inspection for Joby Big
Bldg 13, 3200-D Imjin
Paid by Check
# 105964
11/28/2024
12/16/2024
12/16/2024
12/20/2024
230.00
Run by Melanie Hernandez on 01/02/2025 12:21:56 PM

Page 5 of 21 ends

Accounts Payable by G/L Distribution Report
Payment Date Range
12/20/24
-
12/20/24

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
124552
Plan review &
inspection at 2410 Sea
Shell Avenue, Lot 588
Paid by Check
# 105964
12/12/2024
12/18/2024
12/18/2024
12/20/2024
230.00
10841 - Carmel Fire Protection Associates -
Art Black
124551
Plan review &
inspection at 2412 Sea
Shell Avenue, Lot 587
Paid by Check
# 105964
12/12/2024
12/18/2024
12/18/2024
12/20/2024
230.00
10841 - Carmel Fire Protection Associates -
Art Black
2024-Y
Apartment Inspections
(15 apts)
Paid by Check
# 105964
12/08/2024
12/18/2024
12/18/2024
12/20/2024
1,125.00
10841 - Carmel Fire Protection Associates -
Art Black
124550
Plan review &
inspection at 2411 Sea
Shell Avenue, Lot 557
Paid by Check
# 105964
12/11/2024
12/11/2024
12/18/2024
12/20/2024
230.00
10841 - Carmel Fire Protection Associates -
Art Black
124549
Plan review &
inspection at 2409 Sea
Shell Avenue, Lot 556
Paid by Check
# 105964
12/11/2024
12/18/2024
12/18/2024
12/20/2024
230.00
Account
6300.570 - Prof Svc Other
Totals
Invoice Transactions
6 $2,275.00
Account
6360.566 - Maint & Repairs Other Equipment
10367 - Mark's Barn Auto Body
2104
Repairs to unit 2402
New Utility Truck
Paid by Check
# 105981
10/09/2024
12/16/2024
12/16/2024
12/20/2024
1,570.15
Account
6360.566 - Maint & Repairs Other Equipment
Totals
Invoice Transactions
1 $1,570.15
Account
6360.570 - Maint & Repairs Other Svc Agr
10239 - First Alarm
858232
Monitoring services at
station 2 - 01/01/25 to
03/32/25
Paid by EFT #
5512
12/15/2024
12/17/2024
12/17/2024
12/20/2024
146.16
Account
6360.570 - Maint & Repairs Other Svc Agr
Totals
Invoice Transactions
1 $146.16
Account
6360.850 - Maint & Repairs Vehicle
12152 - Binder Lift Inc / PHASE Int'l
240785
Standard Binder Lift -
patient assist device
w/bag
Paid by Check
# 105960
11/21/2024
12/17/2024
12/17/2024
12/20/2024
3,140.00
12152 - Binder Lift Inc / PHASE Int'l
240784
Bariatric Binder Lift -
patient lift assist w/bag
Paid by Check
# 105960
11/20/2024
12/17/2024
12/17/2024
12/20/2024
1,674.00
10323 - L.N. Curtis & Sons
INV894131
Chicago bag 100'

9.5mm rope search
bag with markers 20'
Paid by EFT #
5515
12/10/2024
12/11/2024
12/11/2024
12/20/2024
3,105.01
10323 - L.N. Curtis & Sons
INV895649
Oxygen (O2) xcell
sensor replacement
Paid by EFT #
5515
12/13/2024
12/16/2024
12/16/2024
12/20/2024
389.04
10323 - L.N. Curtis & Sons
INV886132
Orange fire weather
meter pro with link
Paid by EFT #
5515
11/13/2024
12/16/2024
12/16/2024
12/20/2024
435.91
Account
6360.850 - Maint & Repairs Vehicle
Totals
Invoice Transactions
5 $8,743.96
Run by Melanie Hernandez on 01/02/2025 12:21:56 PM

Page 6 of 21 ends

Accounts Payable by G/L Distribution Report
Payment Date Range
12/20/24
-
12/20/24

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
6400.100 - Material & Suppl CSA 74 Funded
10077 - Bound Tree Medical
85581974
Medical Supplies
Paid by Check
# 105961
12/05/2024
12/11/2024
12/11/2024
12/20/2024
1,085.23
Account
6400.100 - Material & Suppl CSA 74 Funded
Totals
Invoice Transactions
1 $1,085.23
Account
6400.739 - Material & Suppl Special Dept Exp-Fire Prevent 11976 - Kaye F Foster / Elite Backgrounds
780
Background for RFF
and (1) full time
firefighter
Paid by Check
# 105976
12/10/2024
12/16/2024
12/16/2024
12/20/2024
1,400.00
Account
6400.739 - Material & Suppl Special Dept Exp-Fire Prevent Totals
Invoice Transactions
1 $1,400.00
Account
6400.740 - Material & Suppl Special Dept Suppl
10927 - Ace Hardware - Fire Dept.
090224
(4) Spring Snap Zinc
Paid by Check
# 105957
12/17/2024
12/17/2024
12/17/2024
12/20/2024

7.82 11393 - Carmel Roasters, Inc.
71154
FD Coffee - 2 boxes
Paid by Check
# 105965
12/11/2024
12/11/2024
12/11/2024
12/20/2024
174.80
11393 - Carmel Roasters, Inc.
71217
FD Coffee - 4 boxes
Paid by Check
# 105965
12/18/2024
12/18/2024
12/18/2024
12/20/2024
174.80
Account
6400.740 - Material & Suppl Special Dept Suppl
Totals
Invoice Transactions
3 $357.42
Account
6400.800 - Material & Suppl Uniform
10628 - Jeffrey Abraham - reimbursement
only
12-11-24
Alterations on class A
uniform for J. Abraham
Paid by Check
# 105975
12/11/2024
12/18/2024
12/18/2024
12/20/2024
450.00
10309 - Salinas Valley Pro Squad
0229108
Multy Cross for C. Vega
Paid by Check
# 105994
12/06/2024
12/12/2024
12/12/2024
12/20/2024

16.39 10309 - Salinas Valley Pro Squad
0229042
Multi Cross and Sew
Patches for A. Thomas
Paid by Check
# 105994
11/08/2024
12/12/2024
12/12/2024
12/20/2024

24.04 Account
6400.800 - Material & Suppl Uniform
Totals
Invoice Transactions
3 $490.43
Account
6500.700 - Training & Travel Training & Travel
11666 - Vega, Carlos
12-10-24
Reimbursement for Fire
Inspector 1 Cert
Application
Paid by Check
# 105998
12/10/2024
12/12/2024
12/12/2024
12/20/2024
102.35
11666 - Vega, Carlos
11-12-24
Per diem from Statues
and Regulation
Training in Sac.

Paid by Check
# 105998
12/12/2024
12/12/2024
12/12/2024
12/20/2024
115.00
Account
6500.700 - Training & Travel Training & Travel
Totals
Invoice Transactions
2 $217.35
Account
6700.130 - Capital Outlay Vehicles
10331 - Stommell Inc. / LEHR
Sl112755
Command Vehicle Build
for Unit 22-02
Paid by EFT #
5521
12/06/2024
12/11/2024
12/11/2024
12/20/2024
19,749.47
Account
6700.130 - Capital Outlay Vehicles
Totals
Invoice Transactions
1 $19,749.47
Sub-Division
00 - Non-Subdiv
Totals
Invoice Transactions
24 $36,035.17
Division
000 - Non-Div
Totals
Invoice Transactions
24 $36,035.17
Department
250 - Fire
Totals
Invoice Transactions
24 $36,035.17
Run by Melanie Hernandez on 01/02/2025 12:21:56 PM

Page 7 of 21 ends

Accounts Payable by G/L Distribution Report
Payment Date Range
12/20/24
-
12/20/24

Vendor
Invoice No.

45.56 10349 - Marina Coast Water District
July 24 56-103
2840 Fifth Ave
Paid by Check
# 105980
07/31/2024
12/16/2024
12/16/2024
12/20/2024
145.06
10349 - Marina Coast Water District
July 24 56-102
9th St & 4th St
Paid by Check
# 105980
07/31/2024
12/16/2024
12/16/2024
12/20/2024
127.31
10349 - Marina Coast Water District
July 24 56-100
9th Street Irrigation
Parcels L&M
Paid by Check
# 105980
07/31/2024
12/16/2024
12/16/2024
12/20/2024
608.74
10349 - Marina Coast Water District
July 24 56-099
9th Street West of 2nd
Ave
Paid by Check
# 105980
07/31/2024
12/16/2024
12/16/2024
12/20/2024
177.74
Account
6380.500 - Utilities Water & Sewer
Totals
Invoice Transactions
6 $1,634.15
Account
6400.800 - Material & Suppl Uniform
10043 - VESTIS GROUP, INC./(f/k/a

ARAMARK UNIFORM & C
5110601783
PW Uniforms
Paid by Check
# 105999
12/13/2024
12/12/2024
12/12/2024
12/20/2024
189.04
10043 - VESTIS GROUP, INC./(f/k/a

ARAMARK UNIFORM & C
5110601784
PW Shop Supplies
Paid by Check
# 105999
12/13/2024
12/12/2024
12/12/2024
12/20/2024

73.51 11955 - Walter Giracca - Reimbursement
only
12-16-24
Work Boots
Reimbursement
Paid by Check
# 106000
12/16/2024
12/16/2024
12/16/2024
12/20/2024
152.52
Account
6400.800 - Material & Suppl Uniform
Totals
Invoice Transactions
3 $415.07
Sub-Division
00 - Non-Subdiv
Totals
Invoice Transactions
10 $9,419.22
Division
311 - Buildings & Grounds
Totals
Invoice Transactions
10 $9,419.22
Division
313 - Vehicle Maint
Sub-Division
00 - Non-Subdiv
Account
6360.850 - Maint & Repairs Vehicle
10505 - RDO Equipment Co.

W7131538
Front Axel Suspension
Paid by Check
# 105993
12/13/2024
12/12/2024
12/12/2024
12/20/2024
407.00
Account
6360.850 - Maint & Repairs Vehicle
Totals
Invoice Transactions
1 $407.00
Sub-Division
00 - Non-Subdiv
Totals
Invoice Transactions
1 $407.00
Division
313 - Vehicle Maint
Totals
Invoice Transactions
1 $407.00
Department
310 - Public Works
Totals
Invoice Transactions
11 $9,826.22
Run by Melanie Hernandez on 01/02/2025 12:21:56 PM

Page 8 of 21 ends

Accounts Payable by G/L Distribution Report
Payment Date Range
12/20/24
-
12/20/24

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.
61765
Marina On-Call GIS
Support
Paid by EFT #
5520
12/09/2024
12/11/2024
12/11/2024
12/20/2024
13,698.00
Account
6300.610 - Prof Svc Planning - Consultant
Totals
Invoice Transactions
1 $13,698.00
Account
6330.100 - Fee Agr Costs - Planning
10171 - CSG Consultants
59249
Marina Station
Paid by EFT #
5511
12/12/2024
12/13/2024
12/13/2024
12/20/2024
19,682.00
10508 - Regional Government Services
17568
Marina Dunes Misc
September
Paid by EFT #
5518
09/30/2024
12/17/2024
12/17/2024
12/20/2024
5,167.26
Account
6330.100 - Fee Agr Costs - Planning
Totals
Invoice Transactions
2 $24,849.26
Account
6380.120 - Utilities Comm Mobile & Pager
10603 - Verizon Wireless
6100789539
Monthly Verizon Bill-
308174766
Paid by EFT #
5522
12/10/2024
12/18/2024
12/18/2024
12/20/2024
103.33
Account
6380.120 - Utilities Comm Mobile & Pager
Totals
Invoice Transactions
1 $103.33
Sub-Division
00 - Non-Subdiv
Totals
Invoice Transactions
4 $38,650.59
Division
000 - Non-Div
Totals
Invoice Transactions
4 $38,650.59
Department
410 - Planning
Totals
Invoice Transactions
4 $38,650.59
Department
420 - Engineering
Division
000 - Non-Div
Sub-Division
00 - Non-Subdiv
Account
6300.190 - Prof Svc Engineering Svc Interagency
10427 - Monterey Regional Waste
Management District
03-SB13832425
Billing 50% of FY 24-25
Annual Proportionate
Share of SB1383
Paid by Check
# 105984
12/13/2024
12/13/2024
12/13/2024
12/20/2024
29,991.00
Account
6300.190 - Prof Svc Engineering Svc Interagency
Totals
Invoice Transactions
1 $29,991.00
Account
6400.565 - Material & Suppl Office Supplies
10734 - Office Depot-Public Works Dept.
397144206001
New Keyboard Director
Paid by Check
# 105990
12/03/2024
12/16/2024
12/16/2024
12/20/2024

33.25 10734 - Office Depot-Public Works Dept.
398056673001
Office Supplies Annex
Paid by Check
# 105990
12/02/2024
12/16/2024
12/16/2024
12/20/2024

99.25 10734 - Office Depot-Public Works Dept.
401170617001
Office Supplies Annex
Paid by Check
# 105990
12/05/2024
12/16/2024
12/16/2024
12/20/2024

16.10 Account
6400.565 - Material & Suppl Office Supplies
Totals
Invoice Transactions
3 $148.60
Sub-Division
00 - Non-Subdiv
Totals
Invoice Transactions
4 $30,139.60
Division
000 - Non-Div
Totals
Invoice Transactions
4 $30,139.60
Department
420 - Engineering
Totals
Invoice Transactions
4 $30,139.60
Run by Melanie Hernandez on 01/02/2025 12:21:56 PM

Page 9 of 21 ends

Accounts Payable by G/L Distribution Report
Payment Date Range
12/20/24
-
12/20/24

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
59184
Professional Services
Paid by EFT #
5511
12/13/2024
12/17/2024
12/17/2024
12/20/2024
23,378.00
Account
6300.070 - Prof Svc Building Plan Check & Inspection
Totals
Invoice Transactions
1 $23,378.00
Sub-Division
00 - Non-Subdiv
Totals
Invoice Transactions
1 $23,378.00
Division
000 - Non-Div
Totals
Invoice Transactions
1 $23,378.00
Department
430 - Building Inspection
Totals
Invoice Transactions
1 $23,378.00
Department
510 - Recreation & Culture
Division
100 - Admin
Sub-Division
00 - Non-Subdiv
Account
6360.360 - Maint & Repairs Janitorial
10080 - Branch's Janitorial
228852
Custodial Services for
November 2024
Paid by EFT #
5510
11/25/2024
12/11/2024
12/11/2024
12/20/2024
906.47
Account
6360.360 - Maint & Repairs Janitorial
Totals
Invoice Transactions
1 $906.47
Account
6600.740 - Other Charges Special Event
12125 - Cathy's Action Packed Fun Jumps
Inc/Lets Party
37115183
Winterfest
Paid by Check
# 105966
12/16/2024
12/16/2024
12/16/2024
12/20/2024
2,779.35
10301 - Janice Griffin
12-22-24
Winterfest 2024
Paid by Check
# 106001
12/09/2024
12/16/2024
12/16/2024
12/20/2024
500.00
Account
6600.740 - Other Charges Special Event
Totals
Invoice Transactions
2 $3,279.35
Sub-Division
00 - Non-Subdiv
Totals
Invoice Transactions
3 $4,185.82
Division
100 - Admin
Totals
Invoice Transactions
3 $4,185.82
Division
511 - Youth
Sub-Division
00 - Non-Subdiv
Account
6360.360 - Maint & Repairs Janitorial
10080 - Branch's Janitorial
228852
Custodial Services for
November 2024
Paid by EFT #
5510
11/25/2024
12/11/2024
12/11/2024
12/20/2024
350.00
Account
6360.360 - Maint & Repairs Janitorial
Totals
Invoice Transactions
1 $350.00
Sub-Division
00 - Non-Subdiv
Totals
Invoice Transactions
1 $350.00
Division
511 - Youth
Totals
Invoice Transactions
1 $350.00
Division
512 - Teen
Sub-Division
00 - Non-Subdiv
Account
6360.360 - Maint & Repairs Janitorial
10080 - Branch's Janitorial
228852
Custodial Services for
November 2024
Paid by EFT #
5510
11/25/2024
12/11/2024
12/11/2024
12/20/2024
474.00
Account
6360.360 - Maint & Repairs Janitorial
Totals
Invoice Transactions
1 $474.00
Sub-Division
00 - Non-Subdiv
Totals
Invoice Transactions
1 $474.00
Division
512 - Teen
Totals
Invoice Transactions
1 $474.00
Run by Melanie Hernandez on 01/02/2025 12:21:56 PM

Page 10 of 21 ends

Accounts Payable by G/L Distribution Report
Payment Date Range
12/20/24
-
12/20/24

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
513 - Senior
Sub-Division
00 - Non-Subdiv
Account
6360.360 - Maint & Repairs Janitorial
10080 - Branch's Janitorial
228852
Custodial Services for
November 2024
Paid by EFT #
5510
11/25/2024
12/11/2024
12/11/2024
12/20/2024
329.00
Account
6360.360 - Maint & Repairs Janitorial
Totals
Invoice Transactions
1 $329.00
Sub-Division
00 - Non-Subdiv
Totals
Invoice Transactions
1 $329.00
Division
513 - Senior
Totals
Invoice Transactions
1 $329.00
Department
510 - Recreation & Culture
Totals
Invoice Transactions
6 $5,338.82
Fund
100 - General Fund
Totals
Invoice Transactions
87 $188,103.32
Run by Melanie Hernandez on 01/02/2025 12:21:56 PM

Page 11 of 21 ends

Accounts Payable by G/L Distribution Report
Payment Date Range
12/20/24
-
12/20/24

Vendor
Invoice No.

Invoice Description
Status
Held Reason
Invoice Date
Due Date
G/L Date
Received Date
Payment Date
Invoice Amount
Fund
110 - Vehicle and Equipment
Department
000 - Non-Dept
Division
000 - Non-Div
Sub-Division
00 - Non-Subdiv
Account
6700.110 - Capital Outlay Equipment
10323 - L.N. Curtis & Sons
INV894927
New Truck Blitzfire
Paid by EFT #
5515
12/11/2024
12/11/2024
12/11/2024
12/20/2024
5,261.10
Account
6700.110 - Capital Outlay Equipment
Totals
Invoice Transactions
1 $5,261.10
Sub-Division
00 - Non-Subdiv
Totals
Invoice Transactions
1 $5,261.10
Division
000 - Non-Div
Totals
Invoice Transactions
1 $5,261.10
Department
000 - Non-Dept
Totals
Invoice Transactions
1 $5,261.10
Fund
110 - Vehicle and Equipment
Totals
Invoice Transactions
1 $5,261.10
Run by Melanie Hernandez on 01/02/2025 12:21:56 PM

Page 12 of 21 ends

Accounts Payable by G/L Distribution Report
Payment Date Range
12/20/24
-
12/20/24

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
6360.780 - Maint & Repairs Traffic Signals
11248 - Bear Electrical Solutions, Inc.
24458
Traffic Signal
Maintenance Services
Paid by Check
# 105959
09/28/2024
12/12/2024
12/12/2024
12/20/2024
250.00
Account
6360.780 - Maint & Repairs Traffic Signals
Totals
Invoice Transactions
1 $250.00
Account
6380.300 - Utilities Gas & Electric
10463 - Pacific Gas & Electric
Dec 2024 827-8
PG&E - 0423929827-8
Paid by Check
# 105991
12/11/2024
12/17/2024
12/17/2024
12/20/2024
187.23
10463 - Pacific Gas & Electric
Dec 2024 535-3
PG&E - 6161832535-3
Paid by Check
# 105991
12/11/2024
12/17/2024
12/17/2024
12/20/2024
412.38
10463 - Pacific Gas & Electric
Dec 2024 720-0
PG&E - 0167505720-0
Paid by Check
# 105991
12/08/2024
12/17/2024
12/17/2024
12/20/2024
1,394.82
10463 - Pacific Gas & Electric
Dec 2024 202-3
PG&E - 6594070202-3
Paid by Check
# 105991
12/08/2024
12/17/2024
12/17/2024
12/20/2024
143.08
10463 - Pacific Gas & Electric
Dec 2024 085-2
PG&E - 5434906085-2
Paid by Check
# 105991
12/08/2024
12/17/2024
12/17/2024
12/20/2024
124.45
10463 - Pacific Gas & Electric
Dec 2024 353-7
PG&E - 9930567353-7
Paid by Check
# 105991
12/07/2024
12/17/2024
12/17/2024
12/20/2024

98.55 10463 - Pacific Gas & Electric
Dec 2024 582-7
PG&E - 8161432582-7
Paid by Check
# 105991
12/07/2024
12/17/2024
12/17/2024
12/20/2024
214.96
10463 - Pacific Gas & Electric
Dec 2024 943-2
PG&E - 6150212943-2
Paid by Check
# 105991
12/07/2024
12/17/2024
12/17/2024
12/20/2024
105.74
Account
6380.300 - Utilities Gas & Electric
Totals
Invoice Transactions
8 $2,681.21
Account
6380.500 - Utilities Water & Sewer
10349 - Marina Coast Water District
July 24 56-104
2850 5th Ave
Paid by Check
# 105980
07/31/2024
12/16/2024
12/16/2024
12/20/2024

87.09 10349 - Marina Coast Water District
July 24 56-095
2nd Ave
Paid by Check
# 105980
07/31/2024
12/16/2024
12/16/2024
12/20/2024
177.74
Account
6380.500 - Utilities Water & Sewer
Totals
Invoice Transactions
2 $264.83
Account
6400.740 - Material & Suppl Special Dept Suppl
10540 - Sierra Springs & Alhambra
14225799
121324
209 Cypress Ave
Paid by Check
# 105995
12/13/2024
12/12/2024
12/12/2024
12/20/2024
164.38
Account
6400.740 - Material & Suppl Special Dept Suppl
Totals
Invoice Transactions
1 $164.38
Sub-Division
00 - Non-Subdiv
Totals
Invoice Transactions
12 $3,360.42
Division
000 - Non-Div
Totals
Invoice Transactions
12 $3,360.42
Department
000 - Non-Dept
Totals
Invoice Transactions
12 $3,360.42
Fund
220 - Gas Tax
Totals
Invoice Transactions
12 $3,360.42
Run by Melanie Hernandez on 01/02/2025 12:21:56 PM

Page 13 of 21 ends

Accounts Payable by G/L Distribution Report
Payment Date Range
12/20/24
-
12/20/24

Vendor
Invoice No.

Invoice Description
Status
Held Reason
Invoice Date
Due Date
G/L Date
Received Date
Payment Date
Invoice Amount
Fund
222 - Measure X Trans Sfty/Investment
Department
000 - Non-Dept
Division
000 - Non-Div
Sub-Division
00 - Non-Subdiv
Account
6300.215 - Prof Svc Fin - Audit
11476 - Chavan & Associates LLP
C&A-18507
Audit Service
Paid by Check
# 105967
12/01/2024
12/11/2024
12/11/2024
12/20/2024
2,000.00
Account
6300.215 - Prof Svc Fin - Audit
Totals
Invoice Transactions
1 $2,000.00
Sub-Division
00 - Non-Subdiv
Totals
Invoice Transactions
1 $2,000.00
Division
000 - Non-Div
Totals
Invoice Transactions
1 $2,000.00
Department
000 - Non-Dept
Totals
Invoice Transactions
1 $2,000.00
Fund
222 - Measure X Trans Sfty/Investment
Totals
Invoice Transactions
1 $2,000.00
Run by Melanie Hernandez on 01/02/2025 12:21:56 PM

Page 14 of 21 ends

Accounts Payable by G/L Distribution Report
Payment Date Range
12/20/24
-
12/20/24

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
6300.215 - Prof Svc Fin - Audit
11476 - Chavan & Associates LLP
C&A-18507
Audit Service
Paid by Check
# 105967
12/01/2024
12/11/2024
12/11/2024
12/20/2024
2,500.00
Account
6300.215 - Prof Svc Fin - Audit
Totals
Invoice Transactions
1 $2,500.00
Sub-Division
00 - Non-Subdiv
Totals
Invoice Transactions
1 $2,500.00
Division
000 - Non-Div
Totals
Invoice Transactions
1 $2,500.00
Department
000 - Non-Dept
Totals
Invoice Transactions
1 $2,500.00
Fund
223 - FORA Dissolution
Totals
Invoice Transactions
1 $2,500.00
Run by Melanie Hernandez on 01/02/2025 12:21:56 PM

Page 15 of 21 ends

Accounts Payable by G/L Distribution Report
Payment Date Range
12/20/24
-
12/20/24

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
6360.700 - Maint & Repairs Roadways
10005 - A-1 Sweeping Service
11-19-24
November Sweeping
Service in the Dunes
Paid by Check
# 105956
11/19/2024
12/12/2024
12/12/2024
12/20/2024
660.00
Account
6360.700 - Maint & Repairs Roadways
Totals
Invoice Transactions
1 $660.00
Sub-Division
00 - Non-Subdiv
Totals
Invoice Transactions
1 $660.00
Division
000 - Non-Div
Totals
Invoice Transactions
1 $660.00
Department
000 - Non-Dept
Totals
Invoice Transactions
1 $660.00
Fund
252 - CFD - Dunes No. 2015-1
Totals
Invoice Transactions
1 $660.00
Run by Melanie Hernandez on 01/02/2025 12:21:56 PM

Page 16 of 21 ends

Accounts Payable by G/L Distribution Report
Payment Date Range
12/20/24
-
12/20/24

Vendor
Invoice No.

Invoice Description
Status
Held Reason
Invoice Date
Due Date
G/L Date
Received Date
Payment Date
Invoice Amount
Fund
255 - Housing Assistance Fund
Department
000 - Non-Dept
Division
000 - Non-Div
Sub-Division
00 - Non-Subdiv
Account
6600.400 - Other Charges - Fees
10463 - Pacific Gas & Electric
Dec 2024 340-8
PG&E - 8376495340-8
Paid by Check
# 105991
12/11/2024
12/17/2024
12/17/2024
12/20/2024

36.12 Account
6600.400 - Other Charges - Fees
Totals
Invoice Transactions
1 $36.12
Sub-Division
00 - Non-Subdiv
Totals
Invoice Transactions
1 $36.12
Division
000 - Non-Div
Totals
Invoice Transactions
1 $36.12
Department
000 - Non-Dept
Totals
Invoice Transactions
1 $36.12
Fund
255 - Housing Assistance Fund
Totals
Invoice Transactions
1 $36.12
Run by Melanie Hernandez on 01/02/2025 12:21:56 PM

Page 17 of 21 ends

Accounts Payable by G/L Distribution Report
Payment Date Range
12/20/24
-
12/20/24

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
29947630
Imjin Parkway PS&E
Paid by Check
# 105977
10/31/2024
12/11/2024
12/11/2024
12/20/2024
11,197.50
12126 - Integral Consulting Inc.
0028424
Marina Coastal Hazard
Managed Retreat Policy
Paid by EFT #
5513
12/16/2024
12/17/2024
12/17/2024
12/20/2024
2,015.00
10462 - Pacific Crest Engineering
14431
Dunes City Park Project
Paid by EFT #
5517
11/30/2024
12/16/2024
12/16/2024
12/20/2024
1,760.00
Account
6300.570 - Prof Svc Other
Totals
Invoice Transactions
3 $14,972.50
Account
6700.105 - Capital Outlay Construction
11957 - Flock Group, Inc. / Flock Safety
INV-53493
Pole Replacement
(Hit/Run case)
Paid by Check
# 105972
12/15/2024
12/16/2024
12/16/2024
12/20/2024
500.00
Account
6700.105 - Capital Outlay Construction
Totals
Invoice Transactions
1 $500.00
Sub-Division
00 - Non-Subdiv
Totals
Invoice Transactions
4 $15,472.50
Division
000 - Non-Div
Totals
Invoice Transactions
4 $15,472.50
Department
000 - Non-Dept
Totals
Invoice Transactions
4 $15,472.50
Fund
462 - City Capital Projects
Totals
Invoice Transactions
4 $15,472.50
Run by Melanie Hernandez on 01/02/2025 12:21:56 PM

Page 18 of 21 ends

Accounts Payable by G/L Distribution Report
Payment Date Range
12/20/24
-
12/20/24

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
10315 - Keyser Marston Associates
0039068
Professional Services -
Joby EIFD - August
2024
Paid by EFT #
5514
09/09/2024
12/10/2024
12/10/2024
12/20/2024
1,032.50
Account
6300.570 - Prof Svc Other
Totals
Invoice Transactions
1 $1,032.50
Account
6380.120 - Utilities Comm Mobile & Pager
10603 - Verizon Wireless
6100789539
Monthly Verizon Bill-
308174766
Paid by EFT #
5522
12/10/2024
12/18/2024
12/18/2024
12/20/2024

51.64 Account
6380.120 - Utilities Comm Mobile & Pager
Totals
Invoice Transactions
1 $51.64
Account
6380.500 - Utilities Water & Sewer
10349 - Marina Coast Water District
Nov 2024 56-
051
721 Neeson Rd
(000056-051)
Paid by Check
# 105980
11/27/2024
12/16/2024
12/10/2024
12/20/2024
255.42
10349 - Marina Coast Water District
Nov 2024 56-
096
3271 Imjin Rd (000056
096)
Paid by Check
# 105980
11/27/2024
12/16/2024
12/10/2024
12/20/2024
110.48
10349 - Marina Coast Water District
Nov 2024 56-
097
3200 Imjin Rd (000056
097)
Paid by Check
# 105980
11/27/2024
12/16/2024
12/10/2024
12/20/2024
586.70
10349 - Marina Coast Water District
Nov 2024 56-
044
781 Neeson Rd Bldg
520 (000056 044)
Paid by Check
# 105980
11/27/2024
12/16/2024
12/11/2024
12/20/2024
176.18
10432 - Monterey One Water - former
MRWPCA
Nov 2024 0142
3261 Imjin Rd (13-
000142)
Paid by Check
# 105983
11/30/2024
12/24/2024
12/10/2024
12/20/2024

64.30 10432 - Monterey One Water - former
MRWPCA
Nov 2024 0143
3220 Imjin Rd (13-
000143)
Paid by Check
# 105983
11/30/2024
12/24/2024
12/10/2024
12/20/2024

38.70 Account
6380.500 - Utilities Water & Sewer
Totals
Invoice Transactions
6 $1,231.78
Account
6400.230 - Material & Suppl Fuel - Gas and Diesel
10181 - Dave's Repair Service
37721
Marina Airport 781
Neeson Rd
Paid by Check
# 105969
12/05/2024
12/16/2024
12/16/2024
12/20/2024
233.75
Account
6400.230 - Material & Suppl Fuel - Gas and Diesel
Totals
Invoice Transactions
1 $233.75
Sub-Division
00 - Non-Subdiv
Totals
Invoice Transactions
9 $2,549.67
Division
000 - Non-Div
Totals
Invoice Transactions
9 $2,549.67
Department
000 - Non-Dept
Totals
Invoice Transactions
9 $2,549.67
Fund
555 - Marina Airport
Totals
Invoice Transactions
9 $2,549.67
Run by Melanie Hernandez on 01/02/2025 12:21:56 PM

Page 19 of 21 ends

Accounts Payable by G/L Distribution Report
Payment Date Range
12/20/24
-
12/20/24

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-18507
Audit Service
Paid by Check
# 105967
12/01/2024
12/11/2024
12/11/2024
12/20/2024
2,025.00
Account
6300.215 - Prof Svc Fin - Audit
Totals
Invoice Transactions
1 $2,025.00
Sub-Division
00 - Non-Subdiv
Totals
Invoice Transactions
1 $2,025.00
Division
000 - Non-Div
Totals
Invoice Transactions
1 $2,025.00
Department
000 - Non-Dept
Totals
Invoice Transactions
1 $2,025.00
Fund
556 - Preston Park NonProfit Corp
Totals
Invoice Transactions
1 $2,025.00
Run by Melanie Hernandez on 01/02/2025 12:21:56 PM

Page 20 of 21 ends

Accounts Payable by G/L Distribution Report
Payment Date Range
12/20/24
-
12/20/24

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-18507
Audit Service
Paid by Check
# 105967
12/01/2024
12/11/2024
12/11/2024
12/20/2024
1,425.00
Account
6300.215 - Prof Svc Fin - Audit
Totals
Invoice Transactions
1 $1,425.00
Sub-Division
00 - Non-Subdiv
Totals
Invoice Transactions
1 $1,425.00
Division
000 - Non-Div
Totals
Invoice Transactions
1 $1,425.00
Department
000 - Non-Dept
Totals
Invoice Transactions
1 $1,425.00
Fund
557 - Abrams B NonProfit Corp
Totals
Invoice Transactions
1 $1,425.00
Grand Totals
Invoice Transactions
119
$223,393.13
Run by Melanie Hernandez on 01/02/2025 12:21:56 PM

Page 21 of 21 ends

Accounts Payable by G/L Distribution Report
Payment Date Range
12/20/24
-
12/20/24

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
GCI0016301
MMC WebUpdate
Paid by Check
# 106013
12/23/2024
12/23/2024
12/23/2024
01/03/2025
171.50
Account
6300.010 - Prof Svc Admin - Muni Code
Totals
Invoice Transactions
1 $171.50
Account
6300.465 - Prof Svc Legal - Special Counsel
11425 - Formation Environmental, LLC
9014
Professional Services -
GSA GSPlan Task 9 -
October-November 202
Paid by EFT #
5576
11/24/2024
12/23/2024
12/23/2024
01/03/2025
577.50
Account
6300.465 - Prof Svc Legal - Special Counsel
Totals
Invoice Transactions
1 $577.50
Account
6400.230 - Material & Suppl Fuel - Gas and Diesel
10416 - Monterey County Petroleum-Sturdy
Oil Co.
269243
City Fuel
Paid by Check
# 106030
11/25/2024
12/19/2024
12/19/2024
01/03/2025

93.73 Account
6400.230 - Material & Suppl Fuel - Gas and Diesel
Totals
Invoice Transactions
1 $93.73
Account
6400.565 - Material & Suppl Office Supplies
10732 - Office Depot-General Account
400453104001
HP Color Laser Pro
Printer
Paid by Check
# 106034
12/10/2024
12/23/2024
12/23/2024
01/03/2025
360.30
Account
6400.565 - Material & Suppl Office Supplies
Totals
Invoice Transactions
1 $360.30
Sub-Division
00 - Non-Subdiv
Totals
Invoice Transactions
4 $1,203.03
Division
000 - Non-Div
Totals
Invoice Transactions
4 $1,203.03
Department
120 - City Mgr/HR/Risk
Totals
Invoice Transactions
4 $1,203.03
Department
130 - Finance
Division
000 - Non-Div
Sub-Division
00 - Non-Subdiv
Account
6400.565 - Material & Suppl Office Supplies
10732 - Office Depot-General Account
402185406001
Office Supplies-Finance
Paid by Check
# 106034
12/10/2024
12/23/2024
12/23/2024
01/03/2025
605.40
10732 - Office Depot-General Account
402188547001
Office Supplies-Finance
Paid by Check
# 106034
12/10/2024
12/23/2024
12/23/2024
01/03/2025
487.35
Account
6400.565 - Material & Suppl Office Supplies
Totals
Invoice Transactions
2 $1,092.75
Sub-Division
00 - Non-Subdiv
Totals
Invoice Transactions
2 $1,092.75
Division
000 - Non-Div
Totals
Invoice Transactions
2 $1,092.75
Department
130 - Finance
Totals
Invoice Transactions
2 $1,092.75
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
479187
General - November
2024
Paid by EFT #
5577
12/19/2024
12/19/2024
12/19/2024
01/03/2025
511.00
Run by Melanie Hernandez on 01/02/2025 12:24:08 PM

Page 1 of 16 ends

Accounts Payable by G/L Distribution Report
Payment Date Range
01/03/25
-
01/03/25

Vendor
Invoice No.

61.72 Account
6360.570 - Maint & Repairs Other Svc Agr
Totals
Invoice Transactions
1 $61.72
Account
6380.150 - Utilities Comm Phone System
10758 - AT & T CALNET3
000022750926
CALNET3-9391023491
(884-9654)
Paid by Check
# 106007
12/15/2024
12/23/2024
12/23/2024
01/03/2025

93.44 10758 - AT & T CALNET3
000022750918
CALNET3-9391023482
(884-0985)
Paid by Check
# 106007
12/15/2024
12/23/2024
12/23/2024
01/03/2025

32.44 10758 - AT & T CALNET3
000022750925
CALNET3-9391023490
(884-9568)
Paid by Check
# 106007
12/15/2024
12/23/2024
12/23/2024
01/03/2025

61.77 Account
6380.150 - Utilities Comm Phone System
Totals
Invoice Transactions
3 $187.65
Account
6380.500 - Utilities Water & Sewer
10349 - Marina Coast Water District
Dec 2024 56-
020
304 Hillcrest Ave
Paid by Check
# 106028
12/13/2024
12/19/2024
12/19/2024
01/03/2025

99.56 10349 - Marina Coast Water District
Dec 2024 56-
018
208 Palm Ave
Paid by Check
# 106028
12/13/2024
12/19/2024
12/19/2024
01/03/2025
241.38
10349 - Marina Coast Water District
Dec 2024 56-
017
208 Palm Ave Unit A
Paid by Check
# 106028
12/13/2024
12/19/2024
12/19/2024
01/03/2025

71.59 10432 - Monterey One Water - former
MRWPCA
Nov 2024 0009
208 Palm Ave
Paid by Check
# 106031
11/30/2024
12/09/2024
12/09/2024
01/03/2025
257.20
10432 - Monterey One Water - former
MRWPCA
Nov 2024 1627
211 Hillcrest Ave
Paid by Check
# 106031
11/30/2024
12/11/2024
12/11/2024
01/03/2025
282.92
10432 - Monterey One Water - former
MRWPCA
Nov 2024 0192
3200 Del Monte Blvd
Paid by Check
# 106031
11/30/2024
12/11/2024
12/11/2024
01/03/2025

64.30 Run by Melanie Hernandez on 01/02/2025 12:24:08 PM

Page 2 of 16 ends

Accounts Payable by G/L Distribution Report
Payment Date Range
01/03/25
-
01/03/25

Vendor
Invoice No.

Invoice Description
Status
Held Reason
Invoice Date
Due Date
G/L Date
Received Date
Payment Date
Invoice Amount
Fund
100 - General Fund
Department
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
Nov 2024 2930
3200 Imjin Rd
Paid by Check
# 106031
11/30/2024
12/11/2024
12/11/2024
01/03/2025
1,414.60
10432 - Monterey One Water - former
MRWPCA
Nov 2024 1708
304 Hillcrest Ave
Paid by Check
# 106031
11/30/2024
12/11/2024
12/11/2024
01/03/2025

64.30 10432 - Monterey One Water - former
MRWPCA
Nov 2024 3451
0 Seaside Ave &
Reservation Rd
Paid by Check
# 106031
11/30/2024
12/11/2024
12/11/2024
01/03/2025

70.73 10432 - Monterey One Water - former
MRWPCA
Nov 2024 3245
3254 Abdy Way
Paid by Check
# 106031
11/30/2024
12/11/2024
12/11/2024
01/03/2025

64.30 10432 - Monterey One Water - former
MRWPCA
Nov 2024 4675
306 Reservation Rd
Paid by Check
# 106031
11/30/2024
12/11/2024
12/11/2024
01/03/2025
112.09
10432 - Monterey One Water - former
MRWPCA
Nov 2024 3949
209 Cypress Ave
Paid by Check
# 106031
11/30/2024
12/11/2024
12/11/2024
01/03/2025
128.60
10432 - Monterey One Water - former
MRWPCA
Nov 2024 0325
2800 2nd Ave
Paid by Check
# 106031
11/30/2024
12/11/2024
12/11/2024
01/03/2025

64.30 10432 - Monterey One Water - former
MRWPCA
Sept 2024 1627
211 Hillcrest Ave
Paid by Check
# 106031
09/30/2024
12/11/2024
12/11/2024
01/03/2025
257.20
10432 - Monterey One Water - former
MRWPCA
Sept 2024 3451
0 Seaside Ave &
Reservation Rd
Paid by Check
# 106031
09/30/2024
12/11/2024
12/11/2024
01/03/2025

64.30 10432 - Monterey One Water - former
MRWPCA
Sept 2024 4675
306 Reservation Rd
Paid by Check
# 106031
09/30/2024
12/11/2024
12/11/2024
01/03/2025
101.90
10432 - Monterey One Water - former
MRWPCA
Sept 2024 0183
4th Ave Dy Dr
Paid by Check
# 106031
09/30/2024
12/11/2024
12/11/2024
01/03/2025
385.80
Account
6380.500 - Utilities Water & Sewer
Totals
Invoice Transactions
17 $3,745.07
Account
6400.565 - Material & Suppl Office Supplies
10540 - Sierra Springs & Alhambra
7266038
122024
Water Cooler Rentals
and Replacement
Water
Paid by Check
# 106039
12/20/2024
12/23/2024
12/23/2024
01/03/2025
156.38
Account
6400.565 - Material & Suppl Office Supplies
Totals
Invoice Transactions
1 $156.38
Sub-Division
00 - Non-Subdiv
Totals
Invoice Transactions
22 $4,150.82
Division
000 - Non-Div
Totals
Invoice Transactions
22 $4,150.82
Department
190 - Citywide Non-Dept
Totals
Invoice Transactions
22 $4,150.82
Run by Melanie Hernandez on 01/02/2025 12:24:08 PM

Page 3 of 16 ends

Accounts Payable by G/L Distribution Report
Payment Date Range
01/03/25
-
01/03/25

Vendor
Invoice No.

Invoice Description
Status
Held Reason
Invoice Date
Due Date
G/L Date
Received Date
Payment Date
Invoice Amount
Fund
100 - General Fund
Department
210 - Police
Division
000 - Non-Div
Sub-Division
00 - Non-Subdiv
Account
6360.360 - Maint & Repairs Janitorial
10080 - Branch's Janitorial
228858
Janitorial Service -
Police/Fire/Airport
December 2024
Paid by EFT #
5573
12/25/2024
12/23/2024
12/23/2024
01/03/2025
1,308.34
Account
6360.360 - Maint & Repairs Janitorial
Totals
Invoice Transactions
1 $1,308.34
Account
6400.230 - Material & Suppl Fuel - Gas and Diesel
10416 - Monterey County Petroleum-Sturdy
Oil Co.
269243
City Fuel
Paid by Check
# 106030
11/25/2024
12/19/2024
12/19/2024
01/03/2025
3,561.89
Account
6400.230 - Material & Suppl Fuel - Gas and Diesel
Totals
Invoice Transactions
1 $3,561.89
Account
6600.455 - Other Charges Leased Parking
12070 - Open Road Investors, LLC
1024
Parking Rental Fees -
January 2025
Paid by Check
# 106036
12/21/2024
12/23/2024
12/23/2024
01/03/2025
2,000.00
Account
6600.455 - Other Charges Leased Parking
Totals
Invoice Transactions
1 $2,000.00
Sub-Division
00 - Non-Subdiv
Totals
Invoice Transactions
3 $6,870.23
Division
000 - Non-Div
Totals
Invoice Transactions
3 $6,870.23
Department
210 - Police
Totals
Invoice Transactions
3 $6,870.23
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
124567
Plan review &
inspections for Sea
Haven Townhome Lot
158
Paid by Check
# 106011
12/21/2024
12/23/2024
12/23/2024
01/03/2025
230.00
Account
6300.570 - Prof Svc Other
Totals
Invoice Transactions
1 $230.00
Account
6360.360 - Maint & Repairs Janitorial
10080 - Branch's Janitorial
228858
Janitorial Service -
Police/Fire/Airport
December 2024
Paid by EFT #
5573
12/25/2024
12/23/2024
12/23/2024
01/03/2025
516.66
Account
6360.360 - Maint & Repairs Janitorial
Totals
Invoice Transactions
1 $516.66
Account
6360.570 - Maint & Repairs Other Svc Agr
10129 - Cintas Corporation
4215386556
Shop towels
Paid by Check
# 106012
12/20/2024
12/23/2024
12/23/2024
01/03/2025
159.99
12146 - MRC Smart Tech. Solutions/MR
COPY INC DBA:XBS-WEST
IN4535153
Maintenance Contract -
10/17/24 to 12/05/24
Paid by Check
# 106032
12/06/2024
12/19/2024
12/19/2024
01/03/2025

50.50 Account
6360.570 - Maint & Repairs Other Svc Agr
Totals
Invoice Transactions
2 $210.49
Account
6400.230 - Material & Suppl Fuel - Gas and Diesel
10416 - Monterey County Petroleum-Sturdy
Oil Co.
269243
City Fuel
Paid by Check
# 106030
11/25/2024
12/19/2024
12/19/2024
01/03/2025
1,426.95
Account
6400.230 - Material & Suppl Fuel - Gas and Diesel
Totals
Invoice Transactions
1 $1,426.95
Run by Melanie Hernandez on 01/02/2025 12:24:08 PM

Page 4 of 16 ends

Accounts Payable by G/L Distribution Report
Payment Date Range
01/03/25
-
01/03/25

Vendor
Invoice No.

Invoice Description
Status
Held Reason
Invoice Date
Due Date
G/L Date
Received Date
Payment Date
Invoice Amount
Fund
100 - General Fund
Department
250 - Fire
Division
000 - Non-Div
Sub-Division
00 - Non-Subdiv
Account
6400.740 - Material & Suppl Special Dept Suppl
10927 - Ace Hardware - Fire Dept.
090207
Station 2 cleaning
supplies
Paid by Check
# 106003
12/16/2024
12/19/2024
12/19/2024
01/03/2025

12.00 Account
6400.740 - Material & Suppl Special Dept Suppl
Totals
Invoice Transactions
1 $12.00
Account
6400.800 - Material & Suppl Uniform
10780 - Allstar Fire Equipment Inc.
261004
Station Boots for FF
Erik Prader
Paid by EFT #
5572
12/18/2024
12/23/2024
12/23/2024
01/03/2025
367.44
10323 - L.N. Curtis & Sons
INV897582
Station Boots for FF
Phillip Penrose
Gonzales
Paid by EFT #
5579
12/19/2024
12/23/2024
12/23/2024
01/03/2025
215.39
Account
6400.800 - Material & Suppl Uniform
Totals
Invoice Transactions
2 $582.83
Sub-Division
00 - Non-Subdiv
Totals
Invoice Transactions
8 $2,978.93
Division
000 - Non-Div
Totals
Invoice Transactions
8 $2,978.93
Department
250 - Fire
Totals
Invoice Transactions
8 $2,978.93
Department
310 - Public Works
Division
311 - Buildings & Grounds
Sub-Division
00 - Non-Subdiv
Account
6360.065 - Maint & Repairs Bdg NonFlagship
10080 - Branch's Janitorial
228860
Custodial Services for
December 2024
Paid by EFT #
5573
12/25/2024
12/19/2024
12/19/2024
01/03/2025
2,886.35
10080 - Branch's Janitorial
228861
Scout House Restrooms
Paid by EFT #
5573
12/25/2024
12/19/2024
12/19/2024
01/03/2025
1,275.00
10181 - Dave's Repair Service
37944DG
Monthly Site
Inspections
Paid by Check
# 106014
12/05/2024
12/09/2024
12/09/2024
01/03/2025
275.00
10237 - Ferguson Enterprise , Inc. # 1423
5609161
Piston Assembly
Paid by Check
# 106019
11/26/2024
12/09/2024
12/09/2024
01/03/2025

31.72 10239 - First Alarm
861589
2660 5th Ave Corp
Yard
Paid by EFT #
5575
12/15/2024
12/19/2024
12/19/2024
01/03/2025
390.48
10250 - Gavilan Pest Control
0166950
120 Seaside Circle
Paid by Check
# 106020
12/05/2024
12/09/2024
12/09/2024
01/03/2025

80.00 10250 - Gavilan Pest Control
0166770
2660 5th Ave
Paid by Check
# 106020
12/05/2024
12/09/2024
12/09/2024
01/03/2025
105.00
10250 - Gavilan Pest Control
0166949
211 Hillcrest Ave
Paid by Check
# 106020
12/02/2024
12/09/2024
12/09/2024
01/03/2025

82.00 Account
6360.065 - Maint & Repairs Bdg NonFlagship
Totals
Invoice Transactions
8 $5,125.55
Account
6360.315 - Maint & Repairs HVAC
10187 - Della Mora Heating, Inc.
16405
Finance Department
Paid by Check
# 106015
12/19/2024
12/19/2024
12/19/2024
01/03/2025
322.50
Account
6360.315 - Maint & Repairs HVAC
Totals
Invoice Transactions
1 $322.50
Run by Melanie Hernandez on 01/02/2025 12:24:08 PM

Page 5 of 16 ends

Accounts Payable by G/L Distribution Report
Payment Date Range
01/03/25
-
01/03/25

Vendor
Invoice No.

24.78 10349 - Marina Coast Water District
Dec 2024 56-
001
209-13 Cypress Ave
Paid by Check
# 106028
12/13/2024
12/17/2024
12/17/2024
01/03/2025
197.90
10349 - Marina Coast Water District
Dec 2024 56-
019
211 Hillcrest Ave
Paid by Check
# 106028
12/13/2024
12/19/2024
12/19/2024
01/03/2025
800.32
Account
6380.500 - Utilities Water & Sewer
Totals
Invoice Transactions
4 $2,786.88
Account
6400.230 - Material & Suppl Fuel - Gas and Diesel
10416 - Monterey County Petroleum-Sturdy
Oil Co.
269243
City Fuel
Paid by Check
# 106030
11/25/2024
12/19/2024
12/19/2024
01/03/2025
140.61
Account
6400.230 - Material & Suppl Fuel - Gas and Diesel
Totals
Invoice Transactions
1 $140.61
Account
6400.733 - Material & Suppl Signs
10967 - Monterey Signs, Inc.
25770
Signs
Paid by EFT #
5580
12/10/2024
12/09/2024
12/09/2024
01/03/2025
355.06
Account
6400.733 - Material & Suppl Signs
Totals
Invoice Transactions
1 $355.06
Sub-Division
00 - Non-Subdiv
Totals
Invoice Transactions
15 $8,730.60
Division
311 - Buildings & Grounds
Totals
Invoice Transactions
15 $8,730.60
Division
313 - Vehicle Maint
Sub-Division
00 - Non-Subdiv
Account
6360.690 - Maint & Repairs Supplies
12145 - Jose A. Hernandez / Monterey
Transmission LLC
3946
2017 Chevy Caprice PD
Paid by Check
# 106024
12/10/2024
12/09/2024
12/09/2024
01/03/2025
155.00
Account
6360.690 - Maint & Repairs Supplies
Totals
Invoice Transactions
1 $155.00
Account
6360.850 - Maint & Repairs Vehicle
12150 - DJS Inc. / Wayside Garage
7017123
2014 Ford Fusion SE
Hybrid PD
Paid by Check
# 106017
12/17/2024
12/17/2024
12/17/2024
01/03/2025
4,032.80
12150 - DJS Inc. / Wayside Garage
7017042
2014 Ford Fusion SE
Hybrid PD
Paid by Check
# 106017
12/13/2024
12/19/2024
12/19/2024
01/03/2025
232.10
12145 - Jose A. Hernandez / Monterey
Transmission LLC
3865
2017 Chevy Caprice PD
Paid by Check
# 106024
12/06/2024
12/09/2024
12/09/2024
01/03/2025
1,831.21
12138 - M.C. LLC / Jiffy Lube
41840676
FD F150 2022 2201-01
Paid by Check
# 106026
12/20/2024
12/19/2024
12/19/2024
01/03/2025
113.50
10367 - Mark's Barn Auto Body
2210
PD Unit 825
Paid by Check
# 106029
12/16/2024
12/19/2024
12/19/2024
01/03/2025
3,337.22
Run by Melanie Hernandez on 01/02/2025 12:24:08 PM

Page 6 of 16 ends

Accounts Payable by G/L Distribution Report
Payment Date Range
01/03/25
-
01/03/25

Vendor
Invoice No.

W7148638
Engine Service Palm
Paid by Check
# 106038
12/17/2024
12/17/2024
12/17/2024
01/03/2025
1,356.86
Account
6360.850 - Maint & Repairs Vehicle
Totals
Invoice Transactions
6 $10,903.69
Sub-Division
00 - Non-Subdiv
Totals
Invoice Transactions
7 $11,058.69
Division
313 - Vehicle Maint
Totals
Invoice Transactions
7 $11,058.69
Department
310 - Public Works
Totals
Invoice Transactions
22 $19,789.29
Department
410 - Planning
Division
000 - Non-Div
Sub-Division
00 - Non-Subdiv
Account
6300.570 - Prof Svc Other
10515 - Rincon Consultants, Inc.
61875
Marina Grant Support
and Prohousing
Paid by EFT #
5581
12/11/2024
12/20/2024
12/20/2024
01/03/2025
36,791.68
Account
6300.570 - Prof Svc Other
Totals
Invoice Transactions
1 $36,791.68
Account
6400.230 - Material & Suppl Fuel - Gas and Diesel
10416 - Monterey County Petroleum-Sturdy
Oil Co.
269243
City Fuel
Paid by Check
# 106030
11/25/2024
12/19/2024
12/19/2024
01/03/2025

93.73 Account
6400.230 - Material & Suppl Fuel - Gas and Diesel
Totals
Invoice Transactions
1 $93.73
Sub-Division
00 - Non-Subdiv
Totals
Invoice Transactions
2 $36,885.41
Division
000 - Non-Div
Totals
Invoice Transactions
2 $36,885.41
Department
410 - Planning
Totals
Invoice Transactions
2 $36,885.41
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
59251
Sea Haven Inspection
Phase 3B
Paid by EFT #
5574
12/12/2024
12/19/2024
12/19/2024
01/03/2025
8,037.00
10171 - CSG Consultants
59252
Sea Haven Inspections
Phase 4
Paid by EFT #
5574
12/12/2024
12/19/2024
12/19/2024
01/03/2025
8,379.00
Account
6300.175 - Prof Svc Eng Svc- Rev Funded Plan Check
Totals
Invoice Transactions
2 $16,416.00
Account
6300.185 - Prof Svc Engineering Svs-Staff Augment
10171 - CSG Consultants
59231
Staff Augmentation
Paid by EFT #
5574
12/12/2024
12/19/2024
12/19/2024
01/03/2025
7,239.00
Account
6300.185 - Prof Svc Engineering Svs-Staff Augment
Totals
Invoice Transactions
1 $7,239.00
Run by Melanie Hernandez on 01/02/2025 12:24:08 PM

Page 7 of 16 ends

Accounts Payable by G/L Distribution Report
Payment Date Range
01/03/25
-
01/03/25

Vendor
Invoice No.

Invoice Description
Status
Held Reason
Invoice Date
Due Date
G/L Date
Received Date
Payment Date
Invoice Amount
Fund
100 - General Fund
Department
420 - Engineering
Division
000 - Non-Div
Sub-Division
00 - Non-Subdiv
Account
6300.190 - Prof Svc Engineering Svc Interagency
10171 - CSG Consultants
59232
RWQCB
Paid by EFT #
5574
12/12/2024
12/19/2024
12/19/2024
01/03/2025
912.00
10171 - CSG Consultants
59233
MCWD
Paid by EFT #
5574
12/12/2024
12/19/2024
12/19/2024
01/03/2025
1,368.00
10171 - CSG Consultants
59234
TAMC
Paid by EFT #
5574
12/12/2024
12/19/2024
12/19/2024
01/03/2025
912.00
10171 - CSG Consultants
59235
FORA
Paid by EFT #
5574
12/12/2024
12/19/2024
12/19/2024
01/03/2025
684.00
Account
6300.190 - Prof Svc Engineering Svc Interagency
Totals
Invoice Transactions
4 $3,876.00
Account
6330.200 - Fee Agr Costs - Engineering
11776 - Bianca E. Koenig - BEK Collective
030-005-001
Dunes Roundabout
Paid by Check
# 106009
12/09/2024
12/09/2024
12/09/2024
01/03/2025
1,726.25
10171 - CSG Consultants
59238
Dunes Hilltop Park
Inspections
Paid by EFT #
5574
12/12/2024
12/19/2024
12/19/2024
01/03/2025
1,653.00
10171 - CSG Consultants
59239
Dunes Op Site 1A
Paid by EFT #
5574
12/12/2024
12/19/2024
12/19/2024
01/03/2025
912.00
10171 - CSG Consultants
59240
Dunes Phase 1B
Promenade
Paid by EFT #
5574
12/12/2024
12/19/2024
12/19/2024
01/03/2025
1,140.00
10171 - CSG Consultants
59241
Dunes Phase 2 West
Paid by EFT #
5574
12/12/2024
12/19/2024
12/19/2024
01/03/2025
2,052.00
10171 - CSG Consultants
59243
Dunes Phase 2 West
Inspections
Paid by EFT #
5574
12/12/2024
12/19/2024
12/19/2024
01/03/2025
7,353.00
10171 - CSG Consultants
59245
Dunes Promenade 1B
Inspections
Paid by EFT #
5574
12/12/2024
12/19/2024
12/19/2024
01/03/2025
6,099.00
10171 - CSG Consultants
59247
Inspections dunes
Phase 3 North
Improvements
Paid by EFT #
5574
12/12/2024
12/19/2024
12/19/2024
01/03/2025
1,197.00
10171 - CSG Consultants
59248
L-1 Lightfighter Village
(229 Hayes)
Paid by EFT #
5574
12/12/2024
12/19/2024
12/19/2024
01/03/2025
5,814.00
10171 - CSG Consultants
59250
Marina Station
Inspections Phase 1
and 2
Paid by EFT #
5574
12/12/2024
12/19/2024
12/19/2024
01/03/2025
7,745.00
10171 - CSG Consultants
59255
Seacrest Apartments -
3108 Seacrest Ave
Paid by EFT #
5574
12/12/2024
12/19/2024
12/19/2024
01/03/2025
1,368.00
10171 - CSG Consultants
59256
Via Del Mar
Paid by EFT #
5574
12/12/2024
12/19/2024
12/19/2024
01/03/2025
1,368.00
10171 - CSG Consultants
59257
Via Del Mar Subdivision
(3320 Abdy Way)
Paid by EFT #
5574
12/12/2024
12/19/2024
12/19/2024
01/03/2025
2,223.00
Account
6330.200 - Fee Agr Costs - Engineering
Totals
Invoice Transactions
13 $40,650.25
Run by Melanie Hernandez on 01/02/2025 12:24:08 PM

Page 8 of 16 ends

Accounts Payable by G/L Distribution Report
Payment Date Range
01/03/25
-
01/03/25

Vendor
Invoice No.

Invoice Description
Status
Held Reason
Invoice Date
Due Date
G/L Date
Received Date
Payment Date
Invoice Amount
Fund
100 - General Fund
Department
420 - Engineering
Division
000 - Non-Div
Sub-Division
00 - Non-Subdiv
Account
6600.490 - Other Charges Membership Prof Orgs
11110 - American Public Works Association
- APWA
000860432
APWA Memberships 6
members
Paid by Check
# 106005
11/11/2024
12/19/2024
12/19/2024
01/03/2025
1,193.00
Account
6600.490 - Other Charges Membership Prof Orgs
Totals
Invoice Transactions
1 $1,193.00
Sub-Division
00 - Non-Subdiv
Totals
Invoice Transactions
21 $69,374.25
Division
000 - Non-Div
Totals
Invoice Transactions
21 $69,374.25
Department
420 - Engineering
Totals
Invoice Transactions
21 $69,374.25
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
59253
Sea Haven Phase 4
Map/Plan Review
Paid by EFT #
5574
12/12/2024
12/19/2024
12/19/2024
01/03/2025
456.00
Account
6300.070 - Prof Svc Building Plan Check & Inspection
Totals
Invoice Transactions
1 $456.00
Account
6360.342 - Maint & Repairs IT - System Annual Maint
11131 - Online Solutions LLC - Citizenserve
5867
Building Department
Paid by Check
# 106035
12/04/2024
12/19/2024
12/19/2024
01/03/2025
1,331.51
Account
6360.342 - Maint & Repairs IT - System Annual Maint
Totals
Invoice Transactions
1 $1,331.51
Sub-Division
00 - Non-Subdiv
Totals
Invoice Transactions
2 $1,787.51
Division
000 - Non-Div
Totals
Invoice Transactions
2 $1,787.51
Department
430 - Building Inspection
Totals
Invoice Transactions
2 $1,787.51
Department
510 - Recreation & Culture
Division
100 - Admin
Sub-Division
00 - Non-Subdiv
Account
6380.150 - Utilities Comm Phone System
10053 - AT & T
Dec 2024 520 5
AT&T 831-582-9957
520 5
Paid by Check
# 106006
12/13/2024
12/23/2024
12/23/2024
01/03/2025
393.36
Account
6380.150 - Utilities Comm Phone System
Totals
Invoice Transactions
1 $393.36
Account
6400.230 - Material & Suppl Fuel - Gas and Diesel
10416 - Monterey County Petroleum-Sturdy
Oil Co.
269243
City Fuel
Paid by Check
# 106030
11/25/2024
12/19/2024
12/19/2024
01/03/2025
234.34
Account
6400.230 - Material & Suppl Fuel - Gas and Diesel
Totals
Invoice Transactions
1 $234.34
Sub-Division
00 - Non-Subdiv
Totals
Invoice Transactions
2 $627.70
Division
100 - Admin
Totals
Invoice Transactions
2 $627.70
Department
510 - Recreation & Culture
Totals
Invoice Transactions
2 $627.70
Fund
100 - General Fund
Totals
Invoice Transactions
90 $145,708.92
Run by Melanie Hernandez on 01/02/2025 12:24:08 PM

Page 9 of 16 ends

Accounts Payable by G/L Distribution Report
Payment Date Range
01/03/25
-
01/03/25

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
Dec 2024 080-9
5th Ave Bldg 1A-136
(3479881080-9)
Paid by Check
# 106037
12/07/2024
12/19/2024
12/19/2024
01/03/2025

25.46 10463 - Pacific Gas & Electric
Dec 2024 851-0
PG&E - 3440977851-0
Paid by Check
# 106037
12/13/2024
12/23/2024
12/23/2024
01/03/2025
222.75
Account
6380.300 - Utilities Gas & Electric
Totals
Invoice Transactions
2 $248.21
Account
6380.500 - Utilities Water & Sewer
10349 - Marina Coast Water District
July 24 56-049
Imjin Rd
(Irrigation/Backflow
Accts)
Paid by Check
# 106028
07/31/2024
12/17/2024
12/17/2024
01/03/2025
177.74
10349 - Marina Coast Water District
July 24 56-037
2nd Ave
Paid by Check
# 106028
07/31/2024
12/17/2024
12/17/2024
01/03/2025
177.74
10349 - Marina Coast Water District
July 24 56-036
2nd Ave/Divarty &
Intergarrison
Paid by Check
# 106028
07/31/2024
12/17/2024
12/17/2024
01/03/2025
182.64
10349 - Marina Coast Water District
Dec 2024 56-
024
Del Monte/Palm
Paid by Check
# 106028
12/13/2024
12/17/2024
12/17/2024
01/03/2025
190.34
10349 - Marina Coast Water District
Dec 2024 56-
027
Calif Ave at Reindollar
Paid by Check
# 106028
12/13/2024
12/19/2024
12/19/2024
01/03/2025

65.06 10349 - Marina Coast Water District
Dec 2024 56-
022
Reser/Marina Auto
Stereo/Irrigation
Paid by Check
# 106028
12/13/2024
12/19/2024
12/19/2024
01/03/2025

65.06 Account
6380.500 - Utilities Water & Sewer
Totals
Invoice Transactions
6 $858.58
Account
6400.230 - Material & Suppl Fuel - Gas and Diesel
10416 - Monterey County Petroleum-Sturdy
Oil Co.
269243
City Fuel
Paid by Check
# 106030
11/25/2024
12/19/2024
12/19/2024
01/03/2025
704.92
Account
6400.230 - Material & Suppl Fuel - Gas and Diesel
Totals
Invoice Transactions
1 $704.92
Sub-Division
00 - Non-Subdiv
Totals
Invoice Transactions
9 $1,811.71
Division
000 - Non-Div
Totals
Invoice Transactions
9 $1,811.71
Department
000 - Non-Dept
Totals
Invoice Transactions
9 $1,811.71
Fund
220 - Gas Tax
Totals
Invoice Transactions
9 $1,811.71
Run by Melanie Hernandez on 01/02/2025 12:24:08 PM

Page 10 of 16 ends

Accounts Payable by G/L Distribution Report
Payment Date Range
01/03/25
-
01/03/25

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
10502 - RANDAZZO ENTERPRISES, INC.
056939
Blight Removal 2024
Project
Paid by Check
# 106043
12/18/2024
12/23/2024
12/23/2024
01/03/2025
578,732.21
11884 - National Construction Rentals, Inc.
7660077
2nd Ave & 8th Street
Fencing
Paid by Check
# 106033
12/04/2024
12/09/2024
12/09/2024
01/03/2025
363.12
Account
6300.570 - Prof Svc Other
Totals
Invoice Transactions
2 $579,095.33
Sub-Division
00 - Non-Subdiv
Totals
Invoice Transactions
2 $579,095.33
Division
000 - Non-Div
Totals
Invoice Transactions
2 $579,095.33
Department
000 - Non-Dept
Totals
Invoice Transactions
2 $579,095.33
Fund
223 - FORA Dissolution
Totals
Invoice Transactions
2 $579,095.33
Run by Melanie Hernandez on 01/02/2025 12:24:08 PM

Page 11 of 16 ends

Accounts Payable by G/L Distribution Report
Payment Date Range
01/03/25
-
01/03/25

Vendor
Invoice No.

Invoice Description
Status
Held Reason
Invoice Date
Due Date
G/L Date
Received Date
Payment Date
Invoice Amount
Fund
225 - National Park Service
Department
000 - Non-Dept
Division
000 - Non-Div
Sub-Division
00 - Non-Subdiv
Account
6380.500 - Utilities Water & Sewer
10432 - Monterey One Water - former
MRWPCA
Nov 2024 0183
4th Ave Dy Dr
Paid by Check
# 106031
11/30/2024
12/11/2024
12/11/2024
01/03/2025
385.80
10432 - Monterey One Water - former
MRWPCA
Sept 2024 2930
3200 Imjin Rd
Paid by Check
# 106031
09/30/2024
12/11/2024
12/11/2024
01/03/2025
1,286.00
Account
6380.500 - Utilities Water & Sewer
Totals
Invoice Transactions
2 $1,671.80
Sub-Division
00 - Non-Subdiv
Totals
Invoice Transactions
2 $1,671.80
Division
000 - Non-Div
Totals
Invoice Transactions
2 $1,671.80
Department
000 - Non-Dept
Totals
Invoice Transactions
2 $1,671.80
Fund
225 - National Park Service
Totals
Invoice Transactions
2 $1,671.80
Run by Melanie Hernandez on 01/02/2025 12:24:08 PM

Page 12 of 16 ends

Accounts Payable by G/L Distribution Report
Payment Date Range
01/03/25
-
01/03/25

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
24111102
Marina Pavement
Mangement Program
Slurry Seal Streets
Paid by Check
# 106010
11/21/2024
12/19/2024
12/19/2024
01/03/2025
2,184.00
11847 - BKF Engineers
24111204
Marina Pavement
Mangement Program
Paid by Check
# 106010
11/21/2024
12/19/2024
12/19/2024
01/03/2025
1,684.50
10171 - CSG Consultants
59227
Annual Street
Resurfacing
Paid by EFT #
5574
12/12/2024
12/19/2024
12/19/2024
01/03/2025
4,503.00
Account
6300.570 - Prof Svc Other
Totals
Invoice Transactions
3 $8,371.50
Sub-Division
00 - Non-Subdiv
Totals
Invoice Transactions
3 $8,371.50
Division
000 - Non-Div
Totals
Invoice Transactions
3 $8,371.50
Department
000 - Non-Dept
Totals
Invoice Transactions
3 $8,371.50
Fund
422 - Capital Projects - Measure X
Totals
Invoice Transactions
3 $8,371.50
Run by Melanie Hernandez on 01/02/2025 12:24:08 PM

Page 13 of 16 ends

Accounts Payable by G/L Distribution Report
Payment Date Range
01/03/25
-
01/03/25

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
10268 - Harris & Associates
65516
Imjin Parkway
Improvement Plan
Paid by Check
# 106022
12/09/2024
12/19/2024
12/19/2024
01/03/2025
101,068.33
12136 - Honeywell International Inc.
5268709289
Fire Station Flex Alert
Subscription -
Resolution 2024-133
Paid by Check
# 106023
12/18/2024
12/23/2024
12/23/2024
01/03/2025
960.00
10349 - Marina Coast Water District
12-12-24
Imjin Parkway
Landscape
Paid by Check
# 106042
12/12/2024
12/17/2024
12/17/2024
01/03/2025
153,288.00
10515 - Rincon Consultants, Inc.
62072
Marina Downtown
Vitalization SP and EIR
Paid by EFT #
5581
12/13/2024
12/20/2024
12/20/2024
01/03/2025
13,656.12
10171 - CSG Consultants
59228
Imjin Parkway
Widening
Paid by EFT #
5574
12/12/2024
12/19/2024
12/19/2024
01/03/2025
5,016.00
10171 - CSG Consultants
59229
Carmel Ave Strorm
Drain Improvements
Paid by EFT #
5574
12/19/2024
12/19/2024
12/19/2024
01/03/2025
513.00
10189 - Denise Duffy & Associates
9473
Salinas Ave Widening
Paid by Check
# 106016
10/24/2024
12/17/2024
12/17/2024
01/03/2025
1,889.09
12140 - Eagle Hauling & Recycling, Inc
908543
Marina Equestrian
Center
Paid by Check
# 106018
12/17/2024
12/17/2024
12/17/2024
01/03/2025
975.00
10316 - Kimley-Horn & Associates
30053130
2021 Dev Impact Fee
Paid by Check
# 106025
10/31/2024
12/19/2024
12/19/2024
01/03/2025
3,129.00
10831 - Kompan, Inc.

INV127131
Community Center
Paid by EFT #
5578
11/13/2024
12/09/2024
12/09/2024
01/03/2025
2,331.36
11278 - M3 Environmental Consulting, LLC
2429901
Marina Equestrian
Center
Paid by Check
# 106027
07/11/2024
12/09/2024
12/09/2024
01/03/2025
1,686.44
11266 - Verde Design, Inc.
15R-2207300
Glorya Jean Tate Park
Improvements Project
Paid by Check
# 106041
10/25/2024
12/17/2024
12/17/2024
01/03/2025
9,102.38
Account
6300.570 - Prof Svc Other
Totals
Invoice Transactions
12 $293,614.72
Account
6700.110 - Capital Outlay Equipment
12136 - Honeywell International Inc.
5268688462
Fire Station Alert
Equipment - Resolution
2024-133
Paid by Check
# 106023
12/16/2024
12/23/2024
12/23/2024
01/03/2025
79,320.37
Account
6700.110 - Capital Outlay Equipment
Totals
Invoice Transactions
1 $79,320.37
Sub-Division
00 - Non-Subdiv
Totals
Invoice Transactions
13 $372,935.09
Division
000 - Non-Div
Totals
Invoice Transactions
13 $372,935.09
Department
000 - Non-Dept
Totals
Invoice Transactions
13 $372,935.09
Fund
462 - City Capital Projects
Totals
Invoice Transactions
13 $372,935.09
Run by Melanie Hernandez on 01/02/2025 12:24:08 PM

Page 14 of 16 ends

Accounts Payable by G/L Distribution Report
Payment Date Range
01/03/25
-
01/03/25

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
6360.050 - Maint & Repairs Building
10239 - First Alarm
859857
3200 Imjin Inspection,
Monitoring Testing
Paid by EFT #
5575
12/15/2024
01/14/2025
12/18/2024
01/03/2025
293.04
10239 - First Alarm
861590
761 Neeson Rd Bldg
524- Monitoring Service
Paid by EFT #
5575
12/15/2024
01/14/2025
12/18/2024
01/03/2025
132.96
Account
6360.050 - Maint & Repairs Building
Totals
Invoice Transactions
2 $426.00
Account
6360.360 - Maint & Repairs Janitorial
10080 - Branch's Janitorial
228858
Janitorial Service -
Police/Fire/Airport
December 2024
Paid by EFT #
5573
12/25/2024
12/23/2024
12/23/2024
01/03/2025
410.00
Account
6360.360 - Maint & Repairs Janitorial
Totals
Invoice Transactions
1 $410.00
Account
6360.450 - Maint & Repairs Maint & Repairs
10728 - Ace Hardware-Public Works
090165
Airport Maintenance
Supplies
Paid by Check
# 106004
12/11/2024
12/20/2024
12/13/2024
01/03/2025

79.72 12153 - GOLDSTAR PRODUCTS, INC.
0080833-IN
Asphalt patch cases
Paid by Check
# 106021
11/15/2024
12/18/2024
12/18/2024
01/03/2025
1,208.79
Account
6360.450 - Maint & Repairs Maint & Repairs
Totals
Invoice Transactions
2 $1,288.51
Account
6380.300 - Utilities Gas & Electric
10463 - Pacific Gas & Electric
Dec 2024 767-2
751 Neeson Rd Bldg
526 (2652040767-2)
Paid by Check
# 106037
12/08/2024
12/26/2024
12/13/2024
01/03/2025
141.65
10463 - Pacific Gas & Electric
Dec 2024 608-2
3260 Imjin Ave Bldg
514 (7383993608-2)
Paid by Check
# 106037
12/08/2024
12/26/2024
12/13/2024
01/03/2025
1,721.50
10463 - Pacific Gas & Electric
Dec 2024 288-5
781 Neeson Rd Bldg
520 (7175660288-5)
Paid by Check
# 106037
12/08/2024
12/26/2024
12/13/2024
01/03/2025
325.84
10463 - Pacific Gas & Electric
Dec 2024 451-7
3271 Imjin Rd
(8600650451-7)
Paid by Check
# 106037
12/07/2024
12/24/2024
12/13/2024
01/03/2025
462.03
10463 - Pacific Gas & Electric
Dec 2024 347-0
3263 Imji Rd Bldg 519
(6258961347-0)
Paid by Check
# 106037
12/07/2024
12/24/2024
12/13/2024
01/03/2025
1,000.26
10463 - Pacific Gas & Electric
Dec 2024 103-6
3200 Imjin Rd Bldg 507
(8030427103-6)
Paid by Check
# 106037
12/07/2024
12/24/2024
12/13/2024
01/03/2025
6,214.48
Account
6380.300 - Utilities Gas & Electric
Totals
Invoice Transactions
6 $9,865.76
Account
6380.500 - Utilities Water & Sewer
10432 - Monterey One Water - former
MRWPCA
Nov 2024 0148
781 Neeson Rd (13-
000148)
Paid by Check
# 106031
11/30/2024
12/24/2024
12/13/2024
01/03/2025

64.30 10432 - Monterey One Water - former
MRWPCA
Nov 2024 0149
791 Neeson Rd (13-
000149)
Paid by Check
# 106031
11/30/2024
12/24/2024
12/13/2024
01/03/2025

38.70 10432 - Monterey One Water - former
MRWPCA
Nov 2024 0153
771 Neeson Rd (13-
000153)
Paid by Check
# 106031
11/30/2024
12/24/2024
12/13/2024
01/03/2025
3,900.00
10432 - Monterey One Water - former
MRWPCA
Nov 2024 0157
721 Neeson Rd (13-
000157)
Paid by Check
# 106031
11/30/2024
12/24/2024
12/13/2024
01/03/2025
257.20
Run by Melanie Hernandez on 01/02/2025 12:24:08 PM

Page 15 of 16 ends

Accounts Payable by G/L Distribution Report
Payment Date Range
01/03/25
-
01/03/25

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
6380.500 - Utilities Water & Sewer
10432 - Monterey One Water - former
MRWPCA
Nov 2024 0158
711 Neeson Rd (13-
000158)
Paid by Check
# 106031
11/30/2024
12/24/2024
12/13/2024
01/03/2025

64.30 10432 - Monterey One Water - former
MRWPCA
Nov 2024 0159
761 Neeson Rd (13-
000159)
Paid by Check
# 106031
11/30/2024
12/24/2024
12/13/2024
01/03/2025
295.90
10432 - Monterey One Water - former
MRWPCA
Nov 2024 0144
3200 Imjin Rd (13-
000144)
Paid by Check
# 106031
11/30/2024
12/24/2024
12/13/2024
01/03/2025

38.70 10432 - Monterey One Water - former
MRWPCA
Nov 2024 0145
3260 Imjin Rd (13-
000145)
Paid by Check
# 106031
11/30/2024
12/24/2024
12/13/2024
01/03/2025

64.30 Account
6380.500 - Utilities Water & Sewer
Totals
Invoice Transactions
8 $4,723.40
Account
6400.230 - Material & Suppl Fuel - Gas and Diesel
10416 - Monterey County Petroleum-Sturdy
Oil Co.
269243
City Fuel
Paid by Check
# 106030
11/25/2024
12/19/2024
12/19/2024
01/03/2025
140.60
Account
6400.230 - Material & Suppl Fuel - Gas and Diesel
Totals
Invoice Transactions
1 $140.60
Sub-Division
00 - Non-Subdiv
Totals
Invoice Transactions
20 $16,854.27
Division
000 - Non-Div
Totals
Invoice Transactions
20 $16,854.27
Department
000 - Non-Dept
Totals
Invoice Transactions
20 $16,854.27
Fund
555 - Marina Airport
Totals
Invoice Transactions
20 $16,854.27
Grand Totals
Invoice Transactions
139
$1,126,448.62
Run by Melanie Hernandez on 01/02/2025 12:24:08 PM

Page 16 of 16 ends

Accounts Payable by G/L Distribution Report
Payment Date Range
01/03/25
-
01/03/25

Vendor
Invoice No.

Invoice Description
Status
Held Reason
Invoice Date
Due Date
G/L Date
Received Date
Payment Date
Invoice Amount
Fund
100 - General Fund
Department
110 - City Council
Division
000 - Non-Div
Sub-Division
00 - Non-Subdiv
Account
6600.625 - Other Charges Printing Svc
12091 - MP EXPRESS, INC.
76356
Vehicle Check / Parking
Warning Slips
Paid by Check
# 106084
12/24/2024
01/07/2025
01/07/2025
01/10/2025
638.71
12091 - MP EXPRESS, INC.
76429
Business Cards - 16
staff members
Paid by Check
# 106084
12/24/2024
01/07/2025
01/07/2025
01/10/2025
1,102.27
Account
6600.625 - Other Charges Printing Svc
Totals
Invoice Transactions
2 $1,740.98
Sub-Division
00 - Non-Subdiv
Totals
Invoice Transactions
2 $1,740.98
Division
000 - Non-Div
Totals
Invoice Transactions
2 $1,740.98
Department
110 - City Council
Totals
Invoice Transactions
2 $1,740.98
Department
120 - City Mgr/HR/Risk
Division
000 - Non-Div
Sub-Division
00 - Non-Subdiv
Account
6300.465 - Prof Svc Legal - Special Counsel
11505 - Shartsis Friese LLP
5501249
Professional Services -
MPWSP - November
2024
Paid by Check
# 106098
12/27/2024
01/02/2025
01/02/2025
01/10/2025
39,716.84
Account
6300.465 - Prof Svc Legal - Special Counsel
Totals
Invoice Transactions
1 $39,716.84
Sub-Division
00 - Non-Subdiv
Totals
Invoice Transactions
1 $39,716.84
Division
000 - Non-Div
Totals
Invoice Transactions
1 $39,716.84
Department
120 - City Mgr/HR/Risk
Totals
Invoice Transactions
1 $39,716.84
Department
125 - I. T.

Division
000 - Non-Div
Sub-Division
00 - Non-Subdiv
Account
6300.330 - Prof Svc IT - Information Tech Svc
10897 - TechRx Technology Services
12446
IT Support - December
2024
Paid by EFT #
5601
01/01/2025
01/08/2025
01/08/2025
01/10/2025
11,400.00
Account
6300.330 - Prof Svc IT - Information Tech Svc
Totals
Invoice Transactions
1 $11,400.00
Account
6360.342 - Maint & Repairs IT - System Annual Maint
10897 - TechRx Technology Services
12415
Amazon Glacier -
Subscription - January
2025
Paid by EFT #
5601
01/01/2025
01/08/2025
01/08/2025
01/10/2025
380.00
10897 - TechRx Technology Services
12420
Veeam O365 Backup &
Glacier Storage -
January 2025
Paid by EFT #
5601
01/01/2025
01/08/2025
01/08/2025
01/10/2025
385.00
10897 - TechRx Technology Services
12416
Ninite Subscription -
January 2025
Paid by EFT #
5601
01/01/2025
01/08/2025
01/08/2025
01/10/2025
216.00
10897 - TechRx Technology Services
12426
Veeam Subscription -
January 2025
Paid by EFT #
5601
01/01/2025
01/08/2025
01/08/2025
01/10/2025
380.00
10905 - Taygeta Scientific, Inc.
000708-R-0046
Barracuda Spam
Firewall - January 2025
Paid by Check
# 106101
01/01/2025
01/02/2025
01/02/2025
01/10/2025
475.80
Run by Melanie Hernandez on 01/09/2025 02:51:06 PM

Page 1 of 24 ends

Accounts Payable by G/L Distribution Report
Payment Date Range
01/10/25
-
01/10/25

Vendor
Invoice No.

Invoice Description
Status
Held Reason
Invoice Date
Due Date
G/L Date
Received Date
Payment Date
Invoice Amount
Fund
100 - General Fund
Department
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.
000423-R-0073
Computer Network
Defense - January
2025
Paid by Check
# 106101
01/01/2025
01/02/2025
01/02/2025
01/10/2025
2,750.00
Account
6360.342 - Maint & Repairs IT - System Annual Maint
Totals
Invoice Transactions
6 $4,586.80
Account
6360.345 - Maint & Repairs Citywide Microsoft Ofc Upgrade 10897 - TechRx Technology Services
12437
Citywide MS Office 365
- January 2025
Paid by EFT #
5601
01/01/2025
01/08/2025
01/08/2025
01/10/2025
2,679.20
Account
6360.345 - Maint & Repairs Citywide Microsoft Ofc Upgrade Totals
Invoice Transactions
1 $2,679.20
Sub-Division
00 - Non-Subdiv
Totals
Invoice Transactions
8 $18,666.00
Division
000 - Non-Div
Totals
Invoice Transactions
8 $18,666.00
Department
125 - I. T.

Totals
Invoice Transactions
8 $18,666.00
Department
150 - City Attorney
Division
000 - Non-Div
Sub-Division
00 - Non-Subdiv
Account
6300.450 - Prof Svc Legal - City Attorney Other Svc
11964 - Shute Mihaly & Weinberger LLP
289319
City Attorney Services -
November 2024
Paid by EFT #
5600
12/24/2024
01/02/2025
01/02/2025
01/10/2025
27,698.53
11964 - Shute Mihaly & Weinberger LLP
289321
Code Enforcement -
November 2024
Paid by EFT #
5600
12/24/2024
01/02/2025
01/02/2025
01/10/2025
4,969.22
11964 - Shute Mihaly & Weinberger LLP
289322
City Manager -
November 2024
Paid by EFT #
5600
12/24/2024
01/02/2025
01/02/2025
01/10/2025
2,585.86
11964 - Shute Mihaly & Weinberger LLP
289323
Human Resources and
Risk Management -
November 2024
Paid by EFT #
5600
12/24/2024
01/02/2025
01/02/2025
01/10/2025
1,056.00
11964 - Shute Mihaly & Weinberger LLP
289324
Fire Department -
November 2024
Paid by EFT #
5600
12/24/2024
01/02/2025
01/02/2025
01/10/2025
1,353.00
11964 - Shute Mihaly & Weinberger LLP
289325
Finance - November
2024
Paid by EFT #
5600
12/24/2024
01/02/2025
01/02/2025
01/10/2025
5,010.60
11964 - Shute Mihaly & Weinberger LLP
289326
Planning
Commission/Developm
ent - November 2024
Paid by EFT #
5600
12/24/2024
01/02/2025
01/02/2025
01/10/2025
24,197.69
11964 - Shute Mihaly & Weinberger LLP
289327
Parks - November 2024
Paid by EFT #
5600
12/24/2024
01/02/2025
01/02/2025
01/10/2025
2,013.00
11964 - Shute Mihaly & Weinberger LLP
289328
Police Department -
November 2024
Paid by EFT #
5600
12/24/2024
01/02/2025
01/02/2025
01/10/2025
3,465.00
Run by Melanie Hernandez on 01/09/2025 02:51:06 PM

Page 2 of 24 ends

Accounts Payable by G/L Distribution Report
Payment Date Range
01/10/25
-
01/10/25

Vendor
Invoice No.

01.-07-25
VSP Adjustment
(01/2025)
Paid by Check
# 106113
01/07/2025
01/07/2025
01/07/2025
01/10/2025
(23.73)
10607 - Vision Service Plan
01-.07-25
VSP COBRA 01.2025
Paid by Check
# 106113
01/07/2025
01/07/2025
01/07/2025
01/10/2025

68.43 Account
6150.500 - Medical Vision
Totals
Invoice Transactions
2 $44.70
Account
6300.217 - Prof Svc Fin - Business Lic Services
10274 - Hinderliter, de Llamas & Associates
( HDL )
SIN045728
November 2024 BL
Admin Fee
Paid by EFT #
5589
11/30/2024
01/07/2025
01/07/2025
01/10/2025
818.20
Account
6300.217 - Prof Svc Fin - Business Lic Services
Totals
Invoice Transactions
1 $818.20
Account
6300.570 - Prof Svc Other
10588 - United Site Services
INV-5022524
Beach Rd & Deforest
Rd Windy Hill
Paid by Check
# 106104
12/26/2024
01/02/2025
01/02/2025
01/10/2025
260.35
10274 - Hinderliter, de Llamas & Associates
( HDL )
SIN045729
November 2024 - HDL
TOT
Paid by EFT #
5589
11/30/2024
01/07/2025
01/07/2025
01/10/2025
2,389.11
Account
6300.570 - Prof Svc Other
Totals
Invoice Transactions
2 $2,649.46
Account
6360.570 - Maint & Repairs Other Svc Agr
10129 - Cintas Corporation
4216810737
Mat Service City Hall
Paid by Check
# 106059
01/03/2025
01/07/2025
01/07/2025
01/10/2025

62.27 Account
6360.570 - Maint & Repairs Other Svc Agr
Totals
Invoice Transactions
1 $62.27
Account
6380.150 - Utilities Comm Phone System
10758 - AT & T CALNET3
000022792753
CALNET3-9391023471
(582-0100)
Paid by Check
# 106052
12/27/2024
01/07/2025
01/07/2025
01/10/2025

68.03 10758 - AT & T CALNET3
000022797865
CALNET3-9391023437
(384-0425)
Paid by Check
# 106052
12/28/2024
01/07/2025
01/07/2025
01/10/2025

67.11 Run by Melanie Hernandez on 01/09/2025 02:51:06 PM

Page 3 of 24 ends

Accounts Payable by G/L Distribution Report
Payment Date Range
01/10/25
-
01/10/25

Vendor
Invoice No.

Invoice Description
Status
Held Reason
Invoice Date
Due Date
G/L Date
Received Date
Payment Date
Invoice Amount
Fund
100 - General Fund
Department
190 - Citywide Non-Dept
Division
000 - Non-Div
Sub-Division
00 - Non-Subdiv
Account
6380.150 - Utilities Comm Phone System
10758 - AT & T CALNET3
000022797869
CALNET3-9391023441
(384-0888)
Paid by Check
# 106052
12/28/2024
01/07/2025
01/07/2025
01/10/2025

32.80 10758 - AT & T CALNET3
000022797893
CALNET3-9391023463
(384-7854)
Paid by Check
# 106052
12/28/2024
01/07/2025
01/07/2025
01/10/2025

32.80 10758 - AT & T CALNET3
000022797898
CALNET3-9391023468
(384-9148)
Paid by Check
# 106052
12/28/2024
01/07/2025
01/07/2025
01/10/2025

32.80 10758 - AT & T CALNET3
000022797896
CALNET3-9391023466
(384-8477)
Paid by Check
# 106052
12/28/2024
01/07/2025
01/07/2025
01/10/2025

64.05 10758 - AT & T CALNET3
000022797868
CALNET3-9391023440
(384-0860)
Paid by Check
# 106052
12/28/2024
01/07/2025
01/07/2025
01/10/2025

32.81 10758 - AT & T CALNET3
000022792759
CALNET3-9391023477
(582-9803)
Paid by Check
# 106052
12/27/2024
01/07/2025
01/07/2025
01/10/2025

32.77 Account
6380.150 - Utilities Comm Phone System
Totals
Invoice Transactions
8 $363.17
Account
6380.300 - Utilities Gas & Electric
10463 - Pacific Gas & Electric
Dec 2024 313-6
PG&E 6793435313-6
Paid by Check
# 106091
12/24/2024
01/07/2025
01/07/2025
01/10/2025
8,573.42
10463 - Pacific Gas & Electric
Dec 2024 172-2
PG&E - 5618207172-2
Paid by Check
# 106091
12/18/2024
01/07/2025
01/07/2025
01/10/2025
1,332.57
10463 - Pacific Gas & Electric
Dec 2024 795-7
PG&E - 4467294795-7
Paid by Check
# 106091
12/19/2024
01/07/2025
01/07/2025
01/10/2025
655.61
10463 - Pacific Gas & Electric
Dec 2024 683-2
PG&E 6217294683-2
Paid by Check
# 106091
12/17/2024
01/07/2025
01/07/2025
01/10/2025
207.43
Account
6380.300 - Utilities Gas & Electric
Totals
Invoice Transactions
4 $10,769.03
Account
6380.500 - Utilities Water & Sewer
10349 - Marina Coast Water District
Dec 2024 56-
025
327 Reindollar
Paid by Check
# 106077
12/13/2024
01/06/2025
01/06/2025
01/10/2025

37.80 Account
6380.500 - Utilities Water & Sewer
Totals
Invoice Transactions
1 $37.80
Account
6400.565 - Material & Suppl Office Supplies
10046 - ARC (Former San Jose Blue)
12680583
Lease
payment/December 24
PW
Paid by Check
# 106049
12/17/2024
01/02/2025
01/02/2025
01/10/2025
365.66
Account
6400.565 - Material & Suppl Office Supplies
Totals
Invoice Transactions
1 $365.66
Account
6600.490 - Other Charges Membership Prof Orgs
10050 - ASCAP
100006504783
Citywide Music
Licensing - Jan-Dec
2025
Paid by Check
# 106050
12/20/2024
01/02/2025
01/02/2025
01/10/2025
445.00
Account
6600.490 - Other Charges Membership Prof Orgs
Totals
Invoice Transactions
1 $445.00
Sub-Division
00 - Non-Subdiv
Totals
Invoice Transactions
21 $15,555.29
Division
000 - Non-Div
Totals
Invoice Transactions
21 $15,555.29
Department
190 - Citywide Non-Dept
Totals
Invoice Transactions
21 $15,555.29
Run by Melanie Hernandez on 01/09/2025 02:51:06 PM

Page 4 of 24 ends

Accounts Payable by G/L Distribution Report
Payment Date Range
01/10/25
-
01/10/25

Vendor
Invoice No.

Invoice Description
Status
Held Reason
Invoice Date
Due Date
G/L Date
Received Date
Payment Date
Invoice Amount
Fund
100 - General Fund
Department
210 - Police
Division
000 - Non-Div
Sub-Division
00 - Non-Subdiv
Account
6300.570 - Prof Svc Other
11198 - Core Psychological Corporation
7969
Bains Psychological
Eval
Paid by Check
# 106061
12/31/2024
01/07/2025
01/07/2025
01/10/2025
500.00
12065 - Hasco Stations, LLC
HCL-006758-24
Car Wash
Paid by Check
# 106069
12/31/2024
01/07/2025
01/07/2025
01/10/2025

51.00 10334 - Lexis Nexis Risk Solutions
1100073853
December 2024
Minimum Commitment
Paid by Check
# 106075
12/31/2024
01/07/2025
01/07/2025
01/10/2025
150.00
10456 - Shred-it USA - Stericycle, Inc.
8009274067
Shredding - Onsite
Paid by Check
# 106099
12/18/2024
12/23/2024
12/23/2024
01/10/2025
934.70
Account
6300.570 - Prof Svc Other
Totals
Invoice Transactions
4 $1,635.70
Account
6360.342 - Maint & Repairs IT - System Annual Maint
11673 - Mark43, Inc.

INV1359
City of Marina - SaaS
Subscription, RMS
1,2,3,7,4
Paid by EFT #
5593
12/30/2024
01/07/2025
01/07/2025
01/10/2025
41,980.00
Account
6360.342 - Maint & Repairs IT - System Annual Maint
Totals
Invoice Transactions
1 $41,980.00
Account
6360.344 - Maint & Repairs IT - Office Equip & PC Upgrades 10623 - Xerox Financial Services
6630214
Printer Equipment
Paid by Check
# 106107
12/21/2024
01/07/2025
01/07/2025
01/10/2025
160.63
Account
6360.344 - Maint & Repairs IT - Office Equip & PC Upgrades Totals
Invoice Transactions
1 $160.63
Account
6360.570 - Maint & Repairs Other Svc Agr
10493 - Pure H2O
23803
Water Cooler Service
Police & Fire 01/01/25
Paid by Check
# 106093
01/01/2025
01/02/2025
01/02/2025
01/10/2025

88.55 10493 - Pure H2O
23591
Water Cooler Service
Police & Fire
12/01/2024
Paid by Check
# 106093
12/01/2024
01/02/2025
01/02/2025
01/10/2025

88.55 12146 - MRC Smart Tech. Solutions/MR
COPY INC DBA:XBS-WEST
IN4558510
Meter Read
Paid by Check
# 106085
12/20/2024
12/23/2024
12/23/2024
01/10/2025
111.88
12146 - MRC Smart Tech. Solutions/MR
COPY INC DBA:XBS-WEST
IN4573468
Meter Read
Paid by Check
# 106085
12/31/2024
01/07/2025
01/07/2025
01/10/2025

57.25 10623 - Xerox Financial Services
6629403
Svc lease payment
Paid by Check
# 106107
12/21/2024
01/07/2025
01/07/2025
01/10/2025
3,223.03
Account
6360.570 - Maint & Repairs Other Svc Agr
Totals
Invoice Transactions
5 $3,569.26
Account
6370.015 - Shared Svc ACJIS Warrant
10410 - Monterey County Sheriff's
Department
2807
Criminal Justice
Information System -
July 1- September 30,
2024
Paid by Check
# 106081
12/16/2024
01/07/2025
01/07/2025
01/10/2025
38,815.24
Account
6370.015 - Shared Svc ACJIS Warrant
Totals
Invoice Transactions
1 $38,815.24
Account
6380.120 - Utilities Comm Mobile & Pager
12155 - Always Connect Solutions, LLC
INV-030988
Utilities - Comm Mobile
& Pager
Paid by Check
# 106046
01/07/2025
01/07/2025
01/07/2025
01/10/2025
6,498.03
Run by Melanie Hernandez on 01/09/2025 02:51:06 PM

Page 5 of 24 ends

Accounts Payable by G/L Distribution Report
Payment Date Range
01/10/25
-
01/10/25

Vendor
Invoice No.

Invoice Description
Status
Held Reason
Invoice Date
Due Date
G/L Date
Received Date
Payment Date
Invoice Amount
Fund
100 - General Fund
Department
210 - Police
Division
000 - Non-Div
Sub-Division
00 - Non-Subdiv
Account
6380.120 - Utilities Comm Mobile & Pager
12155 - Always Connect Solutions, LLC
INV-030987
Utilities - Comm Mobile
& Pager
Paid by Check
# 106046
01/07/2025
01/07/2025
01/07/2025
01/10/2025
6,498.03
10603 - Verizon Wireless
6101419802
Department Cell
Phones 272493672-
0001
Paid by EFT #
5602
12/18/2024
01/07/2025
01/07/2025
01/10/2025
1,929.89
Account
6380.120 - Utilities Comm Mobile & Pager
Totals
Invoice Transactions
3 $14,925.95
Account
6380.150 - Utilities Comm Phone System
10053 - AT & T
Dec 2024 0676
Acct # 325820676
Paid by Check
# 106051
12/13/2024
12/23/2024
12/23/2024
01/10/2025
214.10
10057 - Avaya, Inc.
2221928522
Acct # 100828859
Paid by EFT #
5585
12/28/2024
01/07/2025
01/07/2025
01/10/2025

10.30 10057 - Avaya, Inc.
2221923342
Acct # 100828859
Paid by EFT #
5585
12/03/2024
01/07/2025
01/07/2025
01/10/2025

2.19 10374 - Maynard Group Inc.

IN2052688
Utilities - Phones / Acct
#AC3746
Paid by EFT #
5594
01/01/2025
01/07/2025
01/07/2025
01/10/2025
672.27
Account
6380.150 - Utilities Comm Phone System
Totals
Invoice Transactions
4 $898.86
Account
6400.565 - Material & Suppl Office Supplies
10498 - Quill Corporation
41969811
Office Supplies
Paid by Check
# 106094
12/12/2024
12/23/2024
12/23/2024
01/10/2025
505.52
Account
6400.565 - Material & Suppl Office Supplies
Totals
Invoice Transactions
1 $505.52
Account
6400.720 - Material & Suppl Safety Equip
10330 - LC ACTION POLICE SUPPLY

LTD/LC ACTION POLICE SUPPL
472100
Vest - Rose
Paid by Check
# 106074
01/06/2025
01/07/2025
01/07/2025
01/10/2025
1,147.13
Account
6400.720 - Material & Suppl Safety Equip
Totals
Invoice Transactions
1 $1,147.13
Account
6500.620 - Training & Travel POST
11768 - Ivan Santana
01-22-25
Per Diem Santana -
Crypto Conference
Paid by EFT #
5590
01/07/2025
01/07/2025
01/07/2025
01/10/2025

70.00 11408 - Johnson, Christopher
1-22-25
Per Diem Johnson SLI
Session 4
Paid by EFT #
5591
01/07/2025
01/07/2025
01/07/2025
01/10/2025
161.00
Account
6500.620 - Training & Travel POST
Totals
Invoice Transactions
2 $231.00
Account
6600.780 - Other Charges Transcription Svc
10544 - SpeakWrite
24165196
Transcription Service;
Online Reporting
Paid by Check
# 106100
01/01/2025
01/07/2025
01/07/2025
01/10/2025
1,119.55
Account
6600.780 - Other Charges Transcription Svc
Totals
Invoice Transactions
1 $1,119.55
Sub-Division
00 - Non-Subdiv
Totals
Invoice Transactions
24 $104,988.84
Division
000 - Non-Div
Totals
Invoice Transactions
24 $104,988.84
Department
210 - Police
Totals
Invoice Transactions
24 $104,988.84
Run by Melanie Hernandez on 01/09/2025 02:51:06 PM

Page 6 of 24 ends

Accounts Payable by G/L Distribution Report
Payment Date Range
01/10/25
-
01/10/25

Vendor
Invoice No.

Invoice Description
Status
Held Reason
Invoice Date
Due Date
G/L Date
Received Date
Payment Date
Invoice Amount
Fund
100 - General Fund
Department
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-Z
Apartment Inspections
(41 apts)
Paid by Check
# 106058
12/24/2024
01/03/2025
01/03/2025
01/10/2025
3,075.00
Account
6300.570 - Prof Svc Other
Totals
Invoice Transactions
1 $3,075.00
Account
6360.070 - Maint & Repairs Bdg Public Safety
10459 - Overhead Door Company
146908
Repaired Gate AT
Station 2
Paid by Check
# 106090
12/24/2024
01/03/2025
01/03/2025
01/10/2025
331.39
Account
6360.070 - Maint & Repairs Bdg Public Safety
Totals
Invoice Transactions
1 $331.39
Account
6360.570 - Maint & Repairs Other Svc Agr
10493 - Pure H2O
23803
Water Cooler Service
Police & Fire 01/01/25
Paid by Check
# 106093
01/01/2025
01/02/2025
01/02/2025
01/10/2025
113.53
10493 - Pure H2O
23591
Water Cooler Service
Police & Fire
12/01/2024
Paid by Check
# 106093
12/01/2024
01/02/2025
01/02/2025
01/10/2025
113.53
10623 - Xerox Financial Services
6622247
FD Copier
Paid by Check
# 106107
01/03/2025
01/03/2025
01/03/2025
01/10/2025
393.70
Account
6360.570 - Maint & Repairs Other Svc Agr
Totals
Invoice Transactions
3 $620.76
Account
6400.100 - Material & Suppl CSA 74 Funded
10077 - Bound Tree Medical
85606009
Nasal Spray 2 boxes
Paid by Check
# 106054
12/30/2024
01/03/2025
01/03/2025
01/10/2025
131.98
Account
6400.100 - Material & Suppl CSA 74 Funded
Totals
Invoice Transactions
1 $131.98
Account
6400.796 - Material & Suppl Turnout Equip-Wildland Fires 10323 - L.N. Curtis & Sons
INV899781
Turnout repairs 15
Jackets, 15 Liners
Paid by EFT #
5592
12/26/2024
01/03/2025
01/03/2025
01/10/2025
2,399.09
Account
6400.796 - Material & Suppl Turnout Equip-Wildland Fires Totals
Invoice Transactions
1 $2,399.09
Account
6400.800 - Material & Suppl Uniform
10323 - L.N. Curtis & Sons
INV896537
Uniform pants for J
Alvarenga
Paid by EFT #
5592
12/17/2024
01/02/2025
01/02/2025
01/10/2025
311.61
10323 - L.N. Curtis & Sons
INV899913
uniform shirt for J
Alvarenga
Paid by EFT #
5592
12/26/2024
01/03/2025
01/03/2025
01/10/2025
161.49
10323 - L.N. Curtis & Sons
INV898959
Boots for FF Eric Prader
Paid by EFT #
5592
12/23/2024
01/03/2025
01/03/2025
01/10/2025
646.65
Account
6400.800 - Material & Suppl Uniform
Totals
Invoice Transactions
3 $1,119.75
Account
6700.130 - Capital Outlay Vehicles
11930 - American Medical Response West
667929
LUCAS Chest
compression system
bundle & charger
Paid by Check
# 106047
12/30/2024
01/06/2025
01/06/2025
01/10/2025
16,011.54
10323 - L.N. Curtis & Sons
INV899327
New truck equipment
Paid by EFT #
5592
12/24/2024
01/06/2025
01/06/2025
01/10/2025
6,212.50
Account
6700.130 - Capital Outlay Vehicles
Totals
Invoice Transactions
2 $22,224.04
Sub-Division
00 - Non-Subdiv
Totals
Invoice Transactions
12 $29,902.01
Run by Melanie Hernandez on 01/09/2025 02:51:06 PM

Page 7 of 24 ends

Accounts Payable by G/L Distribution Report
Payment Date Range
01/10/25
-
01/10/25

Vendor
Invoice No.

Invoice Description
Status
Held Reason
Invoice Date
Due Date
G/L Date
Received Date
Payment Date
Invoice Amount
Fund
100 - General Fund
Department
250 - Fire
Division
000 - Non-Div
Totals
Invoice Transactions
12 $29,902.01
Department
250 - Fire
Totals
Invoice Transactions
12 $29,902.01
Department
310 - Public Works
Division
311 - Buildings & Grounds
Sub-Division
00 - Non-Subdiv
Account
6360.065 - Maint & Repairs Bdg NonFlagship
12160 - Alliance Environmental Group, LLC
89OZE
Valero Gas Station
Fencing
Paid by Check
# 106045
12/27/2024
01/06/2025
01/06/2025
01/10/2025
10,550.00
10728 - Ace Hardware-Public Works
090252
Corp Yard
Paid by Check
# 106044
12/20/2024
12/23/2024
12/23/2024
01/10/2025

20.29 10728 - Ace Hardware-Public Works
090210
Hilltop Park
Paid by Check
# 106044
12/16/2024
01/02/2025
01/02/2025
01/10/2025

65.10 10728 - Ace Hardware-Public Works
090197
Wetlands
Paid by Check
# 106044
12/13/2024
01/02/2025
01/02/2025
01/10/2025

4.36 10728 - Ace Hardware-Public Works
090170
Locke Paddon Park
Paid by Check
# 106044
12/11/2024
01/02/2025
01/02/2025
01/10/2025

16.37 10728 - Ace Hardware-Public Works
090130
Old Yard
Paid by Check
# 106044
12/06/2024
01/02/2025
01/02/2025
01/10/2025

2.72 10728 - Ace Hardware-Public Works
090115
VD Park
Paid by Check
# 106044
12/04/2024
01/02/2025
01/02/2025
01/10/2025
136.21
10728 - Ace Hardware-Public Works
090124
Streets
Paid by Check
# 106044
12/06/2024
01/02/2025
01/02/2025
01/10/2025

48.00 10728 - Ace Hardware-Public Works
090121
Grounds
Paid by Check
# 106044
12/05/2024
01/02/2025
01/02/2025
01/10/2025

33.85 10728 - Ace Hardware-Public Works
090256
grounds
Paid by Check
# 106044
12/20/2024
01/02/2025
01/02/2025
01/10/2025

2.17 10728 - Ace Hardware-Public Works
090250
Grounds
Paid by Check
# 106044
12/20/2024
01/02/2025
01/02/2025
01/10/2025

9.82 10728 - Ace Hardware-Public Works
090259
Facilities
Paid by Check
# 106044
12/23/2024
01/02/2025
01/02/2025
01/10/2025

20.74 10728 - Ace Hardware-Public Works
090262
Facilities
Paid by Check
# 106044
12/23/2024
01/02/2025
01/02/2025
01/10/2025

16.38 10728 - Ace Hardware-Public Works
090265
Facilities
Paid by Check
# 106044
12/23/2024
01/02/2025
01/02/2025
01/10/2025

35.97 10728 - Ace Hardware-Public Works
090270
Facilities
Paid by Check
# 106044
12/24/2024
01/02/2025
01/02/2025
01/10/2025

68.81 10728 - Ace Hardware-Public Works
089840
Streets
Paid by Check
# 106044
11/01/2024
01/06/2025
01/06/2025
01/10/2025

22.89 10728 - Ace Hardware-Public Works
090051
Tape
Paid by Check
# 106044
11/26/2024
01/06/2025
01/06/2025
01/10/2025

1.96 10728 - Ace Hardware-Public Works
089487
Wrap Pipe
Paid by Check
# 106044
09/24/2024
01/06/2025
01/06/2025
01/10/2025

16.38 10728 - Ace Hardware-Public Works
089525
Supplies
Paid by Check
# 106044
09/27/2024
01/06/2025
01/06/2025
01/10/2025

40.40 Run by Melanie Hernandez on 01/09/2025 02:51:06 PM

Page 8 of 24 ends

Accounts Payable by G/L Distribution Report
Payment Date Range
01/10/25
-
01/10/25

Vendor
Invoice No.

25.11 10034 - American Supply Co.
0189291
City Supplies
Paid by Check
# 106048
12/09/2024
01/02/2025
01/02/2025
01/10/2025
184.80
10250 - Gavilan Pest Control
0166952
3126 Shoemaker at
Pond
Paid by Check
# 106066
12/16/2024
01/02/2025
01/02/2025
01/10/2025

80.00 10275 - Home Depot Credit Service
Dec 2024 5
9813
PW Home Depot (6035
3225 0395 9813)
Paid by Check
# 106070
12/13/2024
01/06/2025
01/06/2025
01/10/2025
383.56
10368 - Martin's Irrigation Supply
668426
Facilities
Paid by Check
# 106078
12/17/2024
01/02/2025
01/02/2025
01/10/2025
207.18
10368 - Martin's Irrigation Supply
668319
Hilltop Park Dog Park
Paid by Check
# 106078
12/13/2024
01/02/2025
01/02/2025
01/10/2025

51.38 10588 - United Site Services
114-13998027
3044 Del Monte Blvd
Paid by Check
# 106104
01/08/2025
01/07/2025
01/07/2025
01/10/2025
2,200.43
Account
6360.065 - Maint & Repairs Bdg NonFlagship
Totals
Invoice Transactions
26 $14,244.88
Account
6360.070 - Maint & Repairs Bdg Public Safety
10728 - Ace Hardware-Public Works
090158
Public Safety Building
Paid by Check
# 106044
12/10/2024
01/02/2025
01/02/2025
01/10/2025
123.40
10728 - Ace Hardware-Public Works
090160
Public Safety Building
Paid by Check
# 106044
12/10/2024
01/02/2025
01/02/2025
01/10/2025

16.35 10728 - Ace Hardware-Public Works
090161
Public Safety Building
Paid by Check
# 106044
12/10/2024
01/02/2025
01/02/2025
01/10/2025

27.30 Account
6360.070 - Maint & Repairs Bdg Public Safety
Totals
Invoice Transactions
3 $167.05
Account
6360.440 - Maint & Repairs Landscape General
10728 - Ace Hardware-Public Works
090248
Grounds
Paid by Check
# 106044
12/19/2024
01/02/2025
01/02/2025
01/10/2025

18.56 10728 - Ace Hardware-Public Works
090212
Grounds PPE
Paid by Check
# 106044
12/17/2024
01/02/2025
01/02/2025
01/10/2025

10.91 10728 - Ace Hardware-Public Works
090035
Grounds
Paid by Check
# 106044
11/25/2024
01/02/2025
01/02/2025
01/10/2025

37.10 10230 - Ewing
23380333
Irriagation Supply
Paid by Check
# 106064
09/12/2024
01/06/2025
01/06/2025
01/10/2025
1,090.17
10236 - La Sirenita Tree Service
0069
190 Seaside Sir/304
Hillcrest Ave/2832 Fifth
Ave
Paid by Check
# 106109
12/19/2024
01/02/2025
01/02/2025
01/10/2025
2,800.00
10236 - La Sirenita Tree Service
0070
3240 Deforest Rd
Paid by Check
# 106109
12/19/2024
01/02/2025
01/02/2025
01/10/2025
4,500.00
10952 - MuttMitt - ZW USA Inc.
744060
City Mutt Mitts
Paid by EFT #
5596
01/07/2025
01/07/2025
01/07/2025
01/10/2025
1,196.14
Account
6360.440 - Maint & Repairs Landscape General
Totals
Invoice Transactions
7 $9,652.88
Run by Melanie Hernandez on 01/09/2025 02:51:06 PM

Page 9 of 24 ends

Accounts Payable by G/L Distribution Report
Payment Date Range
01/10/25
-
01/10/25

Vendor
Invoice No.

Invoice Description
Status
Held Reason
Invoice Date
Due Date
G/L Date
Received Date
Payment Date
Invoice Amount
Fund
100 - General Fund
Department
310 - Public Works
Division
311 - Buildings & Grounds
Sub-Division
00 - Non-Subdiv
Account
6380.500 - Utilities Water & Sewer
10349 - Marina Coast Water District
Dec 2024 56-
094
2660 5th Ave
Paid by Check
# 106077
12/19/2024
12/23/2024
12/23/2024
01/10/2025
335.46
10349 - Marina Coast Water District
Dec 2024 56-
046
3100 Preston Dr
Paid by Check
# 106077
12/19/2024
12/23/2024
12/23/2024
01/10/2025
164.86
10349 - Marina Coast Water District
Dec 2024 56-
045
3100 Preston Dr
Paid by Check
# 106077
12/19/2024
12/23/2024
12/23/2024
01/10/2025
2,186.84
10349 - Marina Coast Water District
Dec 2024 56-
006
188 Seaside Circle
Paid by Check
# 106077
12/19/2024
01/06/2025
01/06/2025
01/10/2025
380.58
10349 - Marina Coast Water District
Dec 2024 56-
042
3040 Lake Dr
Paid by Check
# 106077
12/19/2024
01/06/2025
01/06/2025
01/10/2025
208.90
10349 - Marina Coast Water District
Dec 2024 56-
061
Reservation/Locke
Paddon Park
Paid by Check
# 106077
12/19/2024
01/06/2025
01/06/2025
01/10/2025
145.21
10349 - Marina Coast Water District
Dec 2024 56-
090
Locke Paddon Park
Paid by Check
# 106077
12/19/2024
01/06/2025
01/06/2025
01/10/2025
122.01
10349 - Marina Coast Water District
Dec 2024 56-
099
9th Street West of 2nd
Ave
Paid by Check
# 106077
12/31/2024
01/06/2025
01/06/2025
01/10/2025

45.40 Account
6380.500 - Utilities Water & Sewer
Totals
Invoice Transactions
8 $3,589.26
Account
6400.155 - Material & Suppl Dump Fees
10427 - Monterey Regional Waste
Management District
4222252
Streets
Paid by Check
# 106082
12/16/2024
01/02/2025
01/02/2025
01/10/2025

47.47 Account
6400.155 - Material & Suppl Dump Fees
Totals
Invoice Transactions
1 $47.47
Account
6400.737 - Material & Suppl Tools & Equip
10728 - Ace Hardware-Public Works
089931
Tools
Paid by Check
# 106044
11/14/2024
01/06/2025
01/06/2025
01/10/2025

56.79 10470 - Peninsula Welding & Medical
Supply
272262
Non-Liquid Cylinders
Paid by Check
# 106092
12/31/2024
01/06/2025
01/06/2025
01/10/2025

12.90 Account
6400.737 - Material & Suppl Tools & Equip
Totals
Invoice Transactions
2 $69.69
Account
6400.742 - Material & Suppl Sprinklers/Plants/Fertilizer 10728 - Ace Hardware-Public Works
090085
Grounds Tools
Paid by Check
# 106044
12/02/2024
01/02/2025
01/02/2025
01/10/2025

14.19 10728 - Ace Hardware-Public Works
090005
Grounds, PPE and
Hardware
Paid by Check
# 106044
11/21/2024
01/02/2025
01/02/2025
01/10/2025

44.31 10728 - Ace Hardware-Public Works
090001
Grounds City Hall, IRR
Cont Install
Paid by Check
# 106044
11/20/2024
01/02/2025
01/02/2025
01/10/2025

63.21 10728 - Ace Hardware-Public Works
090002
Grounds, Irrigation
Controller
Paid by Check
# 106044
11/20/2024
01/02/2025
01/02/2025
01/10/2025

14.19 10599 - Valley Saw & Garden Equipment
392732
PPE
Paid by Check
# 106105
12/03/2024
01/02/2025
01/02/2025
01/10/2025
314.42
Account
6400.742 - Material & Suppl Sprinklers/Plants/Fertilizer Totals
Invoice Transactions
5 $450.32
Run by Melanie Hernandez on 01/09/2025 02:51:06 PM

Page 10 of 24 ends

Accounts Payable by G/L Distribution Report
Payment Date Range
01/10/25
-
01/10/25

Vendor
Invoice No.

Invoice Description
Status
Held Reason
Invoice Date
Due Date
G/L Date
Received Date
Payment Date
Invoice Amount
Fund
100 - General Fund
Department
310 - Public Works
Division
311 - Buildings & Grounds
Sub-Division
00 - Non-Subdiv
Account
6400.800 - Material & Suppl Uniform
11902 - Gabriel Quintero - Reimbursement
only
12-20-24
Work Boots
Reimbursement
Paid by Check
# 106065
12/20/2024
01/06/2025
01/06/2025
01/10/2025
212.05
10264 - Green Rubber-Kennedy AG
S-791373
Grounds PPE
Paid by Check
# 106068
11/12/2024
01/07/2025
01/07/2025
01/10/2025
417.72
10043 - VESTIS GROUP, INC./(f/k/a

ARAMARK UNIFORM & C
5110606020
PW Uniforms
Paid by Check
# 106106
12/20/2024
12/23/2024
12/23/2024
01/10/2025
189.04
10043 - VESTIS GROUP, INC./(f/k/a

ARAMARK UNIFORM & C
5110606021
PW Shop Supplies
Paid by Check
# 106106
12/20/2024
12/23/2024
12/23/2024
01/10/2025

73.51 10043 - VESTIS GROUP, INC./(f/k/a

ARAMARK UNIFORM & C
5110610283
PW Uniforms
Paid by Check
# 106106
12/27/2024
01/02/2025
01/02/2025
01/10/2025
183.41
10043 - VESTIS GROUP, INC./(f/k/a

ARAMARK UNIFORM & C
5110610284
PW Shop Supplies
Paid by Check
# 106106
12/27/2024
01/02/2025
01/02/2025
01/10/2025

73.51 10043 - VESTIS GROUP, INC./(f/k/a

ARAMARK UNIFORM & C
5110614533
PW Shop Supplies
Paid by Check
# 106106
01/03/2025
01/06/2025
01/06/2025
01/10/2025

73.51 10043 - VESTIS GROUP, INC./(f/k/a

ARAMARK UNIFORM & C
5110614532
PW Uniforms
Paid by Check
# 106106
01/03/2025
01/06/2025
01/06/2025
01/10/2025
183.41
Account
6400.800 - Material & Suppl Uniform
Totals
Invoice Transactions
8 $1,406.16
Sub-Division
00 - Non-Subdiv
Totals
Invoice Transactions
60 $29,627.71
Division
311 - Buildings & Grounds
Totals
Invoice Transactions
60 $29,627.71
Division
313 - Vehicle Maint
Sub-Division
00 - Non-Subdiv
Account
6360.690 - Maint & Repairs Supplies
10728 - Ace Hardware-Public Works
090181
Locke Paddon
Paid by Check
# 106044
12/12/2024
01/02/2025
01/02/2025
01/10/2025

29.44 10728 - Ace Hardware-Public Works
090211
Bob Cat Spare Keys
Paid by Check
# 106044
12/16/2024
01/02/2025
01/02/2025
01/10/2025

6.10 Account
6360.690 - Maint & Repairs Supplies
Totals
Invoice Transactions
2 $35.54
Account
6360.850 - Maint & Repairs Vehicle
12150 - DJS Inc. / Wayside Garage
7017211
PD 2020 Dodge
Durango
Paid by Check
# 106063
01/03/2025
01/06/2025
01/06/2025
01/10/2025
4,310.01
11230 - Golden State Truck & Trailer
Repair, Inc.

W 49531
2007 Ferrara FD
Paid by Check
# 106067
12/31/2024
01/02/2025
01/02/2025
01/10/2025
986.35
11230 - Golden State Truck & Trailer
Repair, Inc.

W 47726
2004 Internation
Workstar 74
Paid by Check
# 106067
12/31/2024
01/02/2025
01/02/2025
01/10/2025
1,192.95
12145 - Jose A. Hernandez / Monterey
Transmission LLC
4108
PD plate 1360276
Paid by Check
# 106071
01/07/2025
01/07/2025
01/07/2025
01/10/2025
289.38
12145 - Jose A. Hernandez / Monterey
Transmission LLC
3885
2017 Chevy Caprice PD
Plate 1360276
Paid by Check
# 106071
01/07/2025
01/07/2025
01/07/2025
01/10/2025
2,224.43
12145 - Jose A. Hernandez / Monterey
Transmission LLC
3933
2017 chevy caprice pd
plate 1360276
Paid by Check
# 106071
01/07/2025
01/07/2025
01/07/2025
01/10/2025
4,862.26
Run by Melanie Hernandez on 01/09/2025 02:51:06 PM

Page 11 of 24 ends

Accounts Payable by G/L Distribution Report
Payment Date Range
01/10/25
-
01/10/25

Vendor
Invoice No.

Invoice Description
Status
Held Reason
Invoice Date
Due Date
G/L Date
Received Date
Payment Date
Invoice Amount
Fund
100 - General Fund
Department
310 - Public Works
Division
313 - Vehicle Maint
Sub-Division
00 - Non-Subdiv
Account
6360.850 - Maint & Repairs Vehicle
12138 - M.C. LLC / Jiffy Lube
41839112
Oil Change 2020
Chrysler
Paid by Check
# 106076
11/22/2024
01/06/2025
01/06/2025
01/10/2025
102.15
10428 - Monterey Tire Service
1-121768
03 Ford F350 Super
Duty
Paid by Check
# 106083
12/12/2024
01/02/2025
01/02/2025
01/10/2025
1,193.55
10437 - My Chevrolet
CVCS288223
2021 Chevy Tahoe
Truck PD
Paid by Check
# 106086
12/30/2024
01/02/2025
01/02/2025
01/10/2025
1,617.63
10527 - SAFETY-KLEEN SYSTEMS, INC.
96059949
2660 5th Ave Corp
Yard
Paid by Check
# 106096
12/07/2024
12/23/2024
12/23/2024
01/10/2025
276.62
10528 - Salinas Valley Ford
119445
07 Ford Ranger
Paid by Check
# 106097
12/18/2024
12/23/2024
12/23/2024
01/10/2025
4,164.47
Account
6360.850 - Maint & Repairs Vehicle
Totals
Invoice Transactions
11 $21,219.80
Sub-Division
00 - Non-Subdiv
Totals
Invoice Transactions
13 $21,255.34
Division
313 - Vehicle Maint
Totals
Invoice Transactions
13 $21,255.34
Department
310 - Public Works
Totals
Invoice Transactions
73 $50,883.05
Department
410 - Planning
Division
000 - Non-Div
Sub-Division
00 - Non-Subdiv
Account
6400.565 - Material & Suppl Office Supplies
10732 - Office Depot-General Account
403265259001
Planning office supplies
Paid by Check
# 106088
12/13/2024
01/06/2025
01/06/2025
01/10/2025

27.29 Account
6400.565 - Material & Suppl Office Supplies
Totals
Invoice Transactions
1 $27.29
Sub-Division
00 - Non-Subdiv
Totals
Invoice Transactions
1 $27.29
Division
000 - Non-Div
Totals
Invoice Transactions
1 $27.29
Department
410 - Planning
Totals
Invoice Transactions
1 $27.29
Department
420 - Engineering
Division
000 - Non-Div
Sub-Division
00 - Non-Subdiv
Account
6400.565 - Material & Suppl Office Supplies
10734 - Office Depot-Public Works Dept.
401396412001
Office Supplies Annex
Paid by Check
# 106089
12/13/2024
01/06/2025
01/06/2025
01/10/2025

57.33 10734 - Office Depot-Public Works Dept.
402486000001
Office Chair
Paid by Check
# 106089
12/10/2024
01/06/2025
01/06/2025
01/10/2025
118.53
10734 - Office Depot-Public Works Dept.
400790931001
Office Chair
Paid by Check
# 106089
12/11/2024
01/06/2025
01/06/2025
01/10/2025
198.16
10734 - Office Depot-Public Works Dept.
400790932001
Chair
Paid by Check
# 106089
12/09/2024
01/06/2025
01/06/2025
01/10/2025
202.25
10734 - Office Depot-Public Works Dept.
402696744001
Desk Keyboard
Paid by Check
# 106089
12/18/2024
01/06/2025
01/06/2025
01/10/2025

98.36 Run by Melanie Hernandez on 01/09/2025 02:51:06 PM

Page 12 of 24 ends

Accounts Payable by G/L Distribution Report
Payment Date Range
01/10/25
-
01/10/25

Vendor
Invoice No.

Invoice Description
Status
Held Reason
Invoice Date
Due Date
G/L Date
Received Date
Payment Date
Invoice Amount
Fund
100 - General Fund
Department
420 - Engineering
Division
000 - Non-Div
Sub-Division
00 - Non-Subdiv
Account
6400.565 - Material & Suppl Office Supplies
10734 - Office Depot-Public Works Dept.
402716581001
Desk and parts for
director
Paid by Check
# 106089
12/19/2024
01/06/2025
01/06/2025
01/10/2025
122.28
10734 - Office Depot-Public Works Dept.
402780224001
Tape for label maker
Paid by Check
# 106089
12/16/2024
01/06/2025
01/06/2025
01/10/2025

32.50 11790 - Quality Print & Copy
24135
Business Cards
Paid by EFT #
5597
12/19/2024
12/23/2024
12/23/2024
01/10/2025
375.53
Account
6400.565 - Material & Suppl Office Supplies
Totals
Invoice Transactions
8 $1,204.94
Sub-Division
00 - Non-Subdiv
Totals
Invoice Transactions
8 $1,204.94
Division
000 - Non-Div
Totals
Invoice Transactions
8 $1,204.94
Department
420 - Engineering
Totals
Invoice Transactions
8 $1,204.94
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
B242192
Building Plan Review
Services
Paid by EFT #
5587
12/02/2024
12/23/2024
12/23/2024
01/10/2025
2,709.20
Account
6300.070 - Prof Svc Building Plan Check & Inspection
Totals
Invoice Transactions
1 $2,709.20
Account
6300.570 - Prof Svc Other
10453 - NPM, Inc.
187266
3044 Del Monte Blvd
Paid by Check
# 106087
12/26/2024
01/06/2025
01/06/2025
01/10/2025
5,921.63
Account
6300.570 - Prof Svc Other
Totals
Invoice Transactions
1 $5,921.63
Account
6380.120 - Utilities Comm Mobile & Pager
10603 - Verizon Wireless
6101499295
PW Verizon Phones
(972476364-00001)
Paid by EFT #
5602
12/18/2024
01/07/2025
01/07/2025
01/10/2025
145.60
Account
6380.120 - Utilities Comm Mobile & Pager
Totals
Invoice Transactions
1 $145.60
Account
6400.565 - Material & Suppl Office Supplies
10732 - Office Depot-General Account
400786744001
Building Labels
Paid by Check
# 106088
12/09/2024
01/06/2025
01/06/2025
01/10/2025

78.63 Account
6400.565 - Material & Suppl Office Supplies
Totals
Invoice Transactions
1 $78.63
Sub-Division
00 - Non-Subdiv
Totals
Invoice Transactions
4 $8,855.06
Division
000 - Non-Div
Totals
Invoice Transactions
4 $8,855.06
Department
430 - Building Inspection
Totals
Invoice Transactions
4 $8,855.06
Run by Melanie Hernandez on 01/09/2025 02:51:06 PM

Page 13 of 24 ends

Accounts Payable by G/L Distribution Report
Payment Date Range
01/10/25
-
01/10/25

Vendor
Invoice No.

Invoice Description
Status
Held Reason
Invoice Date
Due Date
G/L Date
Received Date
Payment Date
Invoice Amount
Fund
100 - General Fund
Department
440 - Economic Dev
Division
000 - Non-Div
Sub-Division
00 - Non-Subdiv
Account
6600.497 - Other Charges Membership MCCVB
10378 - Monterey County Convention &
Visitors Bureau - TID
2025 Q3 TOT
TOT Destination
Marketing Jurisdiction
Investment Q3
Paid by Check
# 106080
01/06/2025
01/06/2025
01/06/2025
01/10/2025
28,750.00
Account
6600.497 - Other Charges Membership MCCVB
Totals
Invoice Transactions
1 $28,750.00
Sub-Division
00 - Non-Subdiv
Totals
Invoice Transactions
1 $28,750.00
Division
000 - Non-Div
Totals
Invoice Transactions
1 $28,750.00
Department
440 - Economic Dev
Totals
Invoice Transactions
1 $28,750.00
Department
510 - Recreation & Culture
Division
100 - Admin
Sub-Division
00 - Non-Subdiv
Account
6380.150 - Utilities Comm Phone System
10603 - Verizon Wireless
6101380710
542484588-00001
Paid by EFT #
5602
12/17/2024
01/06/2025
01/06/2025
01/10/2025
312.12
Account
6380.150 - Utilities Comm Phone System
Totals
Invoice Transactions
1 $312.12
Account
6600.740 - Other Charges Special Event
11885 - A to Z Rentals, Inc
1203080
MLK Event
Paid by Check
# 106108
01/06/2025
01/06/2025
01/06/2025
01/10/2025
1,757.84
12163 - Denise Cardona /
Printworks.Solutions LP
9528
MLK 2025 Event
Paid by Check
# 106062
01/06/2025
01/07/2025
01/07/2025
01/10/2025
753.83
11770 - Ron Powell
12-18-24
Costco
winterfest
Paid by Check
# 106095
12/18/2024
01/07/2025
01/07/2025
01/10/2025
163.55
11770 - Ron Powell
12-21-24
Costco1
Winterfest
Paid by Check
# 106095
12/21/2024
01/07/2025
01/07/2025
01/10/2025
141.90
11770 - Ron Powell
12-21-24
Costco2
Winterfest
Paid by Check
# 106095
12/21/1978
01/07/2025
01/07/2025
01/10/2025

63.89 Account
6600.740 - Other Charges Special Event
Totals
Invoice Transactions
5 $2,881.01
Sub-Division
00 - Non-Subdiv
Totals
Invoice Transactions
6 $3,193.13
Division
100 - Admin
Totals
Invoice Transactions
6 $3,193.13
Division
514 - Sports
Sub-Division
00 - Non-Subdiv
Account
6400.656 - Material & Suppl Recr Sports Prog
10967 - Monterey Signs, Inc.
25823
banners
Paid by EFT #
5595
12/20/2024
01/09/2025
01/09/2025
01/10/2025
327.75
Account
6400.656 - Material & Suppl Recr Sports Prog
Totals
Invoice Transactions
1 $327.75
Sub-Division
00 - Non-Subdiv
Totals
Invoice Transactions
1 $327.75
Division
514 - Sports
Totals
Invoice Transactions
1 $327.75
Department
510 - Recreation & Culture
Totals
Invoice Transactions
7 $3,520.88
Fund
100 - General Fund
Totals
Invoice Transactions
172
$378,701.08
Run by Melanie Hernandez on 01/09/2025 02:51:06 PM

Page 14 of 24 ends

Accounts Payable by G/L Distribution Report
Payment Date Range
01/10/25
-
01/10/25

Vendor
Invoice No.

Invoice Description
Status
Held Reason
Invoice Date
Due Date
G/L Date
Received Date
Payment Date
Invoice Amount
Fund
110 - Vehicle and Equipment
Department
000 - Non-Dept
Division
000 - Non-Div
Sub-Division
00 - Non-Subdiv
Account
6600.450 - Other Charges Leases & Rents
11491 - Enterprise FM Trust - Fleet Lease
payments only
FBN5238106
Lease Payment January
25 Paid by EFT #
5588
01/05/2025
01/07/2025
01/07/2025
01/10/2025
27,511.74
Account
6600.450 - Other Charges Leases & Rents
Totals
Invoice Transactions
1 $27,511.74
Sub-Division
00 - Non-Subdiv
Totals
Invoice Transactions
1 $27,511.74
Division
000 - Non-Div
Totals
Invoice Transactions
1 $27,511.74
Department
000 - Non-Dept
Totals
Invoice Transactions
1 $27,511.74
Fund
110 - Vehicle and Equipment
Totals
Invoice Transactions
1 $27,511.74
Run by Melanie Hernandez on 01/09/2025 02:51:06 PM

Page 15 of 24 ends

Accounts Payable by G/L Distribution Report
Payment Date Range
01/10/25
-
01/10/25

Vendor
Invoice No.

Invoice Description
Status
Held Reason
Invoice Date
Due Date
G/L Date
Received Date
Payment Date
Invoice Amount
Fund
130 - Library Maintenance
Department
000 - Non-Dept
Division
000 - Non-Div
Sub-Division
00 - Non-Subdiv
Account
6360.060 - Maint & Repairs Bdg Library
10603 - Verizon Wireless
6101499295
PW Verizon Phones
(972476364-00001)
Paid by EFT #
5602
12/18/2024
01/07/2025
01/07/2025
01/10/2025

39.99 Account
6360.060 - Maint & Repairs Bdg Library
Totals
Invoice Transactions
1 $39.99
Sub-Division
00 - Non-Subdiv
Totals
Invoice Transactions
1 $39.99
Division
000 - Non-Div
Totals
Invoice Transactions
1 $39.99
Department
000 - Non-Dept
Totals
Invoice Transactions
1 $39.99
Fund
130 - Library Maintenance
Totals
Invoice Transactions
1 $39.99
Run by Melanie Hernandez on 01/09/2025 02:51:06 PM

Page 16 of 24 ends

Accounts Payable by G/L Distribution Report
Payment Date Range
01/10/25
-
01/10/25

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
6360.780 - Maint & Repairs Traffic Signals
11248 - Bear Electrical Solutions, Inc.
25211
Traffic Signal
Maintenance Response
Paid by Check
# 106053
12/30/2024
01/07/2025
01/07/2025
01/10/2025
4,622.00
Account
6360.780 - Maint & Repairs Traffic Signals
Totals
Invoice Transactions
1 $4,622.00
Account
6380.120 - Utilities Comm Mobile & Pager
10603 - Verizon Wireless
6101499295
PW Verizon Phones
(972476364-00001)
Paid by EFT #
5602
12/18/2024
01/07/2025
01/07/2025
01/10/2025
947.77
Account
6380.120 - Utilities Comm Mobile & Pager
Totals
Invoice Transactions
1 $947.77
Account
6380.300 - Utilities Gas & Electric
10463 - Pacific Gas & Electric
Dec 2024 483-6
PG&E - 3982644483-6
Paid by Check
# 106091
12/19/2024
01/07/2025
01/07/2025
01/10/2025
17,280.94
10463 - Pacific Gas & Electric
Dec 2024 313-6
PG&E 6793435313-6
Paid by Check
# 106091
12/24/2024
01/07/2025
01/07/2025
01/10/2025
1,068.25
10463 - Pacific Gas & Electric
Dec 2024 533-8
PG&E - 2253666533-8
Paid by Check
# 106091
12/17/2024
01/07/2025
01/07/2025
01/10/2025
229.37
10463 - Pacific Gas & Electric
Dec 2024 362-9
PG&E - 5996678362-9
Paid by Check
# 106091
12/18/2024
01/07/2025
01/07/2025
01/10/2025
186.16
10463 - Pacific Gas & Electric
Dec 2024 683-2
PG&E 6217294683-2
Paid by Check
# 106091
12/17/2024
01/07/2025
01/07/2025
01/10/2025
1,240.44
Account
6380.300 - Utilities Gas & Electric
Totals
Invoice Transactions
5 $20,005.16
Account
6380.500 - Utilities Water & Sewer
10349 - Marina Coast Water District
Dec 2024 56-
021
Reservation Rd/By 290-
308 Reservation
Paid by Check
# 106077
12/13/2024
01/06/2025
01/06/2025
01/10/2025

65.06 10349 - Marina Coast Water District
Dec 2024 56-
016
Resev Rd & Seacrest
Ave-Next to Fire Hyd
Paid by Check
# 106077
12/13/2024
01/06/2025
01/06/2025
01/10/2025

65.06 10349 - Marina Coast Water District
Dec 2024 56-
028
California at Jerry Ct
Paid by Check
# 106077
12/19/2024
01/06/2025
01/06/2025
01/10/2025

65.06 10349 - Marina Coast Water District
Dec 2024 56-
040
Hilo Ave
Paid by Check
# 106077
12/19/2024
01/06/2025
01/06/2025
01/10/2025

42.29 10349 - Marina Coast Water District
Dec 2024 56-
095
2nd Ave
Paid by Check
# 106077
12/31/2024
01/06/2025
01/06/2025
01/10/2025

45.40 10349 - Marina Coast Water District
Dec 2024 56-
049
Imjin Rd
(Irrigation/Backflow
Accts)
Paid by Check
# 106077
12/31/2024
01/06/2025
01/06/2025
01/10/2025
223.14
10349 - Marina Coast Water District
Dec 2024 56-
037
2nd Ave
Paid by Check
# 106077
12/31/2024
01/06/2025
01/06/2025
01/10/2025
223.14
10349 - Marina Coast Water District
Dec 2024 56-
036
2nd Ave/Divarty &
Intergarrison
Paid by Check
# 106077
12/31/2024
01/06/2025
01/06/2025
01/10/2025
223.14
10349 - Marina Coast Water District
Aug 2024 56-
016
Resev Rd & Seacrest
Ave-Next to Fire Hyd
Paid by Check
# 106077
08/15/2024
01/06/2025
01/06/2025
01/10/2025

50.06 Run by Melanie Hernandez on 01/09/2025 02:51:06 PM

Page 17 of 24 ends

Accounts Payable by G/L Distribution Report
Payment Date Range
01/10/25
-
01/10/25

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
6380.500 - Utilities Water & Sewer
10349 - Marina Coast Water District
Sept 2024 56-
016
Resev Rd & Seacrest
Ave-Next to Fire Hyd
Paid by Check
# 106077
09/12/2024
01/06/2025
01/06/2025
01/10/2025

65.06 Account
6380.500 - Utilities Water & Sewer
Totals
Invoice Transactions
10 $1,067.41
Account
6400.737 - Material & Suppl Tools & Equip
10728 - Ace Hardware-Public Works
090119
Streets
Paid by Check
# 106044
12/05/2024
01/02/2025
01/02/2025
01/10/2025

58.97 Account
6400.737 - Material & Suppl Tools & Equip
Totals
Invoice Transactions
1 $58.97
Account
6400.740 - Material & Suppl Special Dept Suppl
10728 - Ace Hardware-Public Works
089951
Streets Flags for Mark
Outs
Paid by Check
# 106044
11/15/2024
01/02/2025
01/02/2025
01/10/2025

16.38 10108 - Capitol Barricade, Inc.
172268
No U turn
Paid by Check
# 106057
11/15/2024
01/07/2025
01/07/2025
01/10/2025
531.18
10108 - Capitol Barricade, Inc.
173499
DIP sign
Paid by Check
# 106057
01/08/2025
01/07/2025
01/07/2025
01/10/2025
788.35
10108 - Capitol Barricade, Inc.
173498
No Parking anytime
Paid by Check
# 106057
01/08/2025
01/07/2025
01/07/2025
01/10/2025
213.97
10108 - Capitol Barricade, Inc.
173497
No Parking Anytime
Paid by Check
# 106057
01/08/2025
01/07/2025
01/07/2025
01/10/2025
526.59
10108 - Capitol Barricade, Inc.
173496
Uturn only/Uturn/Left
turn only
Paid by Check
# 106057
01/08/2025
01/07/2025
01/07/2025
01/10/2025
886.04
Account
6400.740 - Material & Suppl Special Dept Suppl
Totals
Invoice Transactions
6 $2,962.51
Account
6400.750 - Material & Suppl Street Material (non-capitalize) 10728 - Ace Hardware-Public Works
090198
Street Sign
Paid by Check
# 106044
12/13/2024
01/02/2025
01/02/2025
01/10/2025

4.36 Account
6400.750 - Material & Suppl Street Material (non-capitalize) Totals
Invoice Transactions
1 $4.36
Sub-Division
00 - Non-Subdiv
Totals
Invoice Transactions
25 $29,668.18
Division
000 - Non-Div
Totals
Invoice Transactions
25 $29,668.18
Department
000 - Non-Dept
Totals
Invoice Transactions
25 $29,668.18
Fund
220 - Gas Tax
Totals
Invoice Transactions
25 $29,668.18
Run by Melanie Hernandez on 01/09/2025 02:51:06 PM

Page 18 of 24 ends

Accounts Payable by G/L Distribution Report
Payment Date Range
01/10/25
-
01/10/25

Vendor
Invoice No.

Invoice Description
Status
Held Reason
Invoice Date
Due Date
G/L Date
Received Date
Payment Date
Invoice Amount
Fund
233 - Monterey Bay Estates AD
Department
000 - Non-Dept
Division
000 - Non-Div
Sub-Division
00 - Non-Subdiv
Account
6380.300 - Utilities Gas & Electric
10463 - Pacific Gas & Electric
Dec 2024 313-6
PG&E 6793435313-6
Paid by Check
# 106091
12/24/2024
01/07/2025
01/07/2025
01/10/2025

10.90 Account
6380.300 - Utilities Gas & Electric
Totals
Invoice Transactions
1 $10.90
Sub-Division
00 - Non-Subdiv
Totals
Invoice Transactions
1 $10.90
Division
000 - Non-Div
Totals
Invoice Transactions
1 $10.90
Department
000 - Non-Dept
Totals
Invoice Transactions
1 $10.90
Fund
233 - Monterey Bay Estates AD
Totals
Invoice Transactions
1 $10.90
Run by Melanie Hernandez on 01/09/2025 02:51:06 PM

Page 19 of 24 ends

Accounts Payable by G/L Distribution Report
Payment Date Range
01/10/25
-
01/10/25

Vendor
Invoice No.

Invoice Description
Status
Held Reason
Invoice Date
Due Date
G/L Date
Received Date
Payment Date
Invoice Amount
Fund
235 - Cypress Cove II AD
Department
000 - Non-Dept
Division
000 - Non-Div
Sub-Division
00 - Non-Subdiv
Account
6380.300 - Utilities Gas & Electric
10463 - Pacific Gas & Electric
Dec 2024 313-6
PG&E 6793435313-6
Paid by Check
# 106091
12/24/2024
01/07/2025
01/07/2025
01/10/2025

10.54 Account
6380.300 - Utilities Gas & Electric
Totals
Invoice Transactions
1 $10.54
Sub-Division
00 - Non-Subdiv
Totals
Invoice Transactions
1 $10.54
Division
000 - Non-Div
Totals
Invoice Transactions
1 $10.54
Department
000 - Non-Dept
Totals
Invoice Transactions
1 $10.54
Fund
235 - Cypress Cove II AD
Totals
Invoice Transactions
1 $10.54
Run by Melanie Hernandez on 01/09/2025 02:51:06 PM

Page 20 of 24 ends

Accounts Payable by G/L Distribution Report
Payment Date Range
01/10/25
-
01/10/25

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
Dec 2024 272-1
PG&E - 2862559272-1
Paid by Check
# 106091
12/17/2024
01/07/2025
01/07/2025
01/10/2025

55.71 Account
6380.300 - Utilities Gas & Electric
Totals
Invoice Transactions
1 $55.71
Account
6380.500 - Utilities Water & Sewer
10349 - Marina Coast Water District
Dec 2024 16-
000
199 A Paddon Place
Paid by Check
# 106077
12/19/2024
01/06/2025
01/06/2025
01/10/2025
107.06
10349 - Marina Coast Water District
Dec 2024 56-
105
Hydrant Meter 2660
5th Ave
Paid by Check
# 106077
12/31/2024
01/06/2025
01/06/2025
01/10/2025

77.44 Account
6380.500 - Utilities Water & Sewer
Totals
Invoice Transactions
2 $184.50
Sub-Division
00 - Non-Subdiv
Totals
Invoice Transactions
3 $240.21
Division
000 - Non-Div
Totals
Invoice Transactions
3 $240.21
Department
000 - Non-Dept
Totals
Invoice Transactions
3 $240.21
Fund
251 - CFD - Locke Paddon
Totals
Invoice Transactions
3 $240.21
Run by Melanie Hernandez on 01/09/2025 02:51:06 PM

Page 21 of 24 ends

Accounts Payable by G/L Distribution Report
Payment Date Range
01/10/25
-
01/10/25

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
10143 - Civicplus
325811
User licenses: service
request mngmnt tool /
prof srvcs
Paid by EFT #
5586
12/30/2024
01/02/2025
01/02/2025
01/10/2025
22,540.77
11762 - Raimi + Associates, Inc
24-6728
Marina GPU
Paid by EFT #
5598
12/20/2024
01/06/2025
01/06/2025
01/10/2025
13,431.20
10515 - Rincon Consultants, Inc.
59316
Marina Downtown
Vitalization SP and EIR
Paid by EFT #
5599
08/20/2024
01/06/2025
01/06/2025
01/10/2025
1,349.50
Account
6300.570 - Prof Svc Other
Totals
Invoice Transactions
3 $37,321.47
Sub-Division
00 - Non-Subdiv
Totals
Invoice Transactions
3 $37,321.47
Division
000 - Non-Div
Totals
Invoice Transactions
3 $37,321.47
Department
000 - Non-Dept
Totals
Invoice Transactions
3 $37,321.47
Fund
462 - City Capital Projects
Totals
Invoice Transactions
3 $37,321.47
Run by Melanie Hernandez on 01/09/2025 02:51:06 PM

Page 22 of 24 ends

Accounts Payable by G/L Distribution Report
Payment Date Range
01/10/25
-
01/10/25

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
11964 - Shute Mihaly & Weinberger LLP
289320
Airport - November
2024
Paid by EFT #
5600
12/24/2024
01/02/2025
01/02/2025
01/10/2025
1,749.00
Account
6300.450 - Prof Svc Legal - City Attorney Other Svc
Totals
Invoice Transactions
1 $1,749.00
Account
6300.570 - Prof Svc Other
10588 - United Site Services
INV-5032488
781 Neeson Rd (North
Tarmac)
Paid by Check
# 106104
12/31/2024
01/31/2025
01/02/2025
01/10/2025
424.95
Account
6300.570 - Prof Svc Other
Totals
Invoice Transactions
1 $424.95
Account
6360.050 - Maint & Repairs Building
10728 - Ace Hardware-Public Works
090312
Supplies for Box
Hangar B-1
Paid by Check
# 106044
01/03/2025
01/10/2025
01/03/2025
01/10/2025

32.73 10582 - Uline Shipping Supply
187452144
Perma Patch for
Tarmac Repair
Paid by Check
# 106103
01/03/2025
02/03/2025
01/02/2025
01/10/2025
1,552.99
Account
6360.050 - Maint & Repairs Building
Totals
Invoice Transactions
2 $1,585.72
Account
6360.280 - Maint & Repairs Habitat Management Svc
10250 - Gavilan Pest Control
0166681
Bldg 520 Rodents
Paid by Check
# 106066
12/12/2024
12/23/2024
12/23/2024
01/10/2025

75.00 Account
6360.280 - Maint & Repairs Habitat Management Svc
Totals
Invoice Transactions
1 $75.00
Account
6360.450 - Maint & Repairs Maint & Repairs
10728 - Ace Hardware-Public Works
090234
Airport Maintenance
Supplies
Paid by Check
# 106044
12/18/2024
12/23/2024
12/23/2024
01/10/2025

24.01 Account
6360.450 - Maint & Repairs Maint & Repairs
Totals
Invoice Transactions
1 $24.01
Account
6360.566 - Maint & Repairs Other Equipment
10414 - Monterey County Agricultural
Commissioner
24N001466
Certificate of
Registration Permit
1317
Paid by Check
# 106079
11/22/2024
12/23/2024
12/23/2024
01/10/2025
204.60
Account
6360.566 - Maint & Repairs Other Equipment
Totals
Invoice Transactions
1 $204.60
Account
6380.120 - Utilities Comm Mobile & Pager
10603 - Verizon Wireless
6101499295
PW Verizon Phones
(972476364-00001)
Paid by EFT #
5602
12/18/2024
01/07/2025
01/07/2025
01/10/2025

19.24 Account
6380.120 - Utilities Comm Mobile & Pager
Totals
Invoice Transactions
1 $19.24
Account
6380.150 - Utilities Comm Phone System
10758 - AT & T CALNET3
00002797871
Fire Alarms Hangar 524
& 533 (9391023443)
Paid by Check
# 106052
12/28/2024
02/03/2025
01/07/2025
01/10/2025

64.05 10758 - AT & T CALNET3
000022797872
Fire Alarms Hangar 524
& 533 (9391023444)
Paid by Check
# 106052
12/28/2024
02/03/2025
01/07/2025
01/10/2025

64.05 10758 - AT & T CALNET3
000022797877
AWOS-Auto Weather
Service (9391023449)
Paid by Check
# 106052
12/28/2024
01/15/2025
01/07/2025
01/10/2025

34.77 Account
6380.150 - Utilities Comm Phone System
Totals
Invoice Transactions
3 $162.87
Run by Melanie Hernandez on 01/09/2025 02:51:06 PM

Page 23 of 24 ends

Accounts Payable by G/L Distribution Report
Payment Date Range
01/10/25
-
01/10/25

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
Dec 2024 683-2
PG&E 6217294683-2
Paid by Check
# 106091
12/17/2024
01/07/2025
01/07/2025
01/10/2025
393.56
Account
6380.300 - Utilities Gas & Electric
Totals
Invoice Transactions
1 $393.56
Account
6380.500 - Utilities Water & Sewer
10349 - Marina Coast Water District
Dec 2024 56-
044
781 Neeson Rd Bldg
520 (000056 044)
Paid by Check
# 106077
12/31/2024
01/15/2025
01/02/2025
01/10/2025
164.86
10349 - Marina Coast Water District
Dec 2024 56-
051
721 Neeson Rd Bldg
533 (000056 051)
Paid by Check
# 106077
12/31/2024
01/15/2025
01/07/2025
01/10/2025
221.46
10349 - Marina Coast Water District
Dec 2024 56-
096
3271 Imjin Rd (000056
096)
Paid by Check
# 106077
12/31/2024
01/15/2025
01/07/2025
01/10/2025

99.16 10349 - Marina Coast Water District
Dec 2024 56-
097
3200 Imjin Rd (000056
097)
Paid by Check
# 106077
12/31/2024
01/15/2025
01/07/2025
01/10/2025
620.66
Account
6380.500 - Utilities Water & Sewer
Totals
Invoice Transactions
4 $1,106.14
Account
6600.452 - Other Charges Leased Copier
10592 - U.S. Bank Equipment Finance-
USbancorp
546164757
Airport Copier Lease-
12/24-1/25
Paid by Check
# 106102
01/05/2025
01/29/2025
01/07/2025
01/10/2025

94.85 Account
6600.452 - Other Charges Leased Copier
Totals
Invoice Transactions
1 $94.85
Sub-Division
00 - Non-Subdiv
Totals
Invoice Transactions
17 $5,839.94
Division
000 - Non-Div
Totals
Invoice Transactions
17 $5,839.94
Department
000 - Non-Dept
Totals
Invoice Transactions
17 $5,839.94
Fund
555 - Marina Airport
Totals
Invoice Transactions
17 $5,839.94
Grand Totals
Invoice Transactions
224
$479,344.05
Run by Melanie Hernandez on 01/09/2025 02:51:06 PM

Page 24 of 24 ends

Accounts Payable by G/L Distribution Report
Payment Date Range
01/10/25
-
01/10/25

Vendor
Invoice No.

Invoice Description
Status
Held Reason
Invoice Date
Due Date
G/L Date
Received Date
Payment Date
Invoice Amount
Fund
100 - General Fund
Department
125 - I. T.

Division
000 - Non-Div
Sub-Division
00 - Non-Subdiv
Account
6360.076 - Maint & Repairs Copier
10592 - U.S. Bank Equipment Finance-
USbancorp
545664153
CDD Copier Lease
Payment - January
2025
Paid by Check
# 106138
12/30/2024
01/06/2025
01/06/2025
01/17/2025
225.06
Account
6360.076 - Maint & Repairs Copier
Totals
Invoice Transactions
1 $225.06
Sub-Division
00 - Non-Subdiv
Totals
Invoice Transactions
1 $225.06
Division
000 - Non-Div
Totals
Invoice Transactions
1 $225.06
Department
125 - I. T.

Totals
Invoice Transactions
1 $225.06
Department
130 - Finance
Division
000 - Non-Div
Sub-Division
00 - Non-Subdiv
Account
6300.210 - Prof Svc Fin - Actuarial
10452 - Nicolay Consulting Group, Inc.
459-2022-11
FYE 2022 GASB 75
Disclosure
Report/Actuarial Work
for Financial
Paid by Check
# 106129
12/30/2022
01/15/2025
01/15/2025
01/17/2025
6,300.00
10452 - Nicolay Consulting Group, Inc.
459-2023-11
FYE 2023 interim GASB
75 disclosure report
Paid by Check
# 106129
01/04/2024
01/15/2025
01/15/2025
01/17/2025
3,500.00
Account
6300.210 - Prof Svc Fin - Actuarial
Totals
Invoice Transactions
2 $9,800.00
Account
6300.216 - Prof Svc Fin - Accounting Services
10511 - Richard B. Standridge
25-01
Service 01/06-13/2025
Paid by EFT #
5626
01/13/2025
01/13/2025
01/13/2025
01/17/2025
1,591.25
Account
6300.216 - Prof Svc Fin - Accounting Services
Totals
Invoice Transactions
1 $1,591.25
Sub-Division
00 - Non-Subdiv
Totals
Invoice Transactions
3 $11,391.25
Division
000 - Non-Div
Totals
Invoice Transactions
3 $11,391.25
Department
130 - Finance
Totals
Invoice Transactions
3 $11,391.25
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
479903
General - December
2024
Paid by EFT #
5624
01/09/2025
01/06/2025
01/06/2025
01/17/2025
438.00
10257 - Goldfarb & Lipman
479904
Marina Heights -
December 2024
Paid by EFT #
5624
01/09/2025
01/06/2025
01/06/2025
01/17/2025
657.00
10257 - Goldfarb & Lipman
479905
The Dunes - December
2024
Paid by EFT #
5624
01/09/2025
01/06/2025
01/06/2025
01/17/2025
730.00
Account
6300.450 - Prof Svc Legal - City Attorney Other Svc
Totals
Invoice Transactions
3 $1,825.00
Sub-Division
00 - Non-Subdiv
Totals
Invoice Transactions
3 $1,825.00
Division
000 - Non-Div
Totals
Invoice Transactions
3 $1,825.00
Department
150 - City Attorney
Totals
Invoice Transactions
3 $1,825.00
Run by Melanie Hernandez on 01/16/2025 02:52:05 PM

Page 1 of 8 ends

Accounts Payable by G/L Distribution Report
Payment Date Range
01/17/25
-
01/17/25

Vendor
Invoice No.

Invoice Description
Status
Held Reason
Invoice Date
Due Date
G/L Date
Received Date
Payment Date
Invoice Amount
Fund
100 - General Fund
Department
210 - Police
Division
000 - Non-Div
Sub-Division
00 - Non-Subdiv
Account
6300.570 - Prof Svc Other
11764 - Kurt Ashley / Secure Solutions
001408
Background - Bains,
Kirandeep
Paid by Check
# 106124
11/08/2024
01/13/2025
01/13/2025
01/17/2025
1,575.51
11764 - Kurt Ashley / Secure Solutions
001320
Backgrounds -
Carmona, Joshua
Paid by Check
# 106124
11/08/2024
01/13/2025
01/13/2025
01/17/2025
1,503.86
11764 - Kurt Ashley / Secure Solutions
001351
Background - Gonzalez,
Jacob
Paid by Check
# 106124
11/08/2024
01/13/2025
01/13/2025
01/17/2025
1,568.64
11764 - Kurt Ashley / Secure Solutions
001359
Background - Moreno,
Christina
Paid by Check
# 106124
11/08/2024
01/13/2025
01/13/2025
01/17/2025
400.00
10326 - Language Line, LLC
11488750
Translation
Paid by Check
# 106125
12/31/2024
01/13/2025
01/13/2025
01/17/2025

98.70 11899 - Robert Half International, Inc
64182064
Temp Position -
Administrative Assist. -
Desiree Matadamas
Paid by Check
# 106134
10/14/2024
01/15/2025
01/15/2025
01/17/2025
1,866.80
11899 - Robert Half International, Inc
64263638
Temp Position -
Administrative Assist. -
Desiree Matadamas
Paid by Check
# 106134
11/04/2024
01/15/2025
01/15/2025
01/17/2025
1,866.80
Account
6300.570 - Prof Svc Other
Totals
Invoice Transactions
7 $8,880.31
Account
6360.570 - Maint & Repairs Other Svc Agr
10981 - Sentry Alarm Systems of America,
Inc.
2272364
Burglar Alarm Systems
Cust # 1840
Paid by Check
# 106136
01/15/2025
01/15/2025
01/13/2025
01/17/2025
540.90
10981 - Sentry Alarm Systems of America,
Inc.
2272365
Sentry Burglar Alarms
Cust # 1840
02/01/2025
Paid by Check
# 106136
01/15/2025
01/15/2025
01/13/2025
01/17/2025
150.00
Account
6360.570 - Maint & Repairs Other Svc Agr
Totals
Invoice Transactions
2 $690.90
Account
6360.850 - Maint & Repairs Vehicle
10823 - Hollister Powersports - Greenwood
Chevrolet
314465
Cover for Utility Vehicle
Paid by Check
# 106123
12/20/2024
01/10/2025
01/10/2025
01/17/2025
524.39
Account
6360.850 - Maint & Repairs Vehicle
Totals
Invoice Transactions
1 $524.39
Account
6380.150 - Utilities Comm Phone System
10053 - AT & T
Jan 2025 428 0
Acct #
24813472754280
Paid by Check
# 106116
01/01/2025
01/10/2025
01/10/2025
01/17/2025

17.20 10758 - AT & T CALNET3
0022896669
Acct # 9391023478
Paid by Check
# 106117
01/15/2025
01/15/2025
01/15/2025
01/17/2025

30.48 Account
6380.150 - Utilities Comm Phone System
Totals
Invoice Transactions
2 $47.68
Account
6380.500 - Utilities Water & Sewer
10349 - Marina Coast Water District
Dec 2024 56-
091
Acct # 000056-091
Paid by Check
# 106126
12/31/2024
01/13/2025
01/13/2025
01/17/2025
176.18
Account
6380.500 - Utilities Water & Sewer
Totals
Invoice Transactions
1 $176.18
Run by Melanie Hernandez on 01/16/2025 02:52:05 PM

Page 2 of 8 ends

Accounts Payable by G/L Distribution Report
Payment Date Range
01/17/25
-
01/17/25

Vendor
Invoice No.

Invoice Description
Status
Held Reason
Invoice Date
Due Date
G/L Date
Received Date
Payment Date
Invoice Amount
Fund
100 - General Fund
Department
210 - Police
Division
000 - Non-Div
Sub-Division
00 - Non-Subdiv
Account
6400.565 - Material & Suppl Office Supplies
11238 - Custom Marine Covers - Tammy
Dzuro
6698
Records Desk Drapes
Paid by Check
# 106120
01/08/2025
01/10/2025
01/10/2025
01/17/2025
841.53
Account
6400.565 - Material & Suppl Office Supplies
Totals
Invoice Transactions
1 $841.53
Account
6400.800 - Material & Suppl Uniform
10753 - Ace High Designs Inc.
53254
Cust # 01956
Paid by Check
# 106115
12/20/2024
01/10/2025
01/10/2025
01/17/2025
100.47
12123 - Point Emblems LLC
17855
Chief's Challenge Coins
Paid by Check
# 106133
01/13/2025
01/13/2025
01/13/2025
01/17/2025
1,879.48
10309 - Salinas Valley Pro Squad
0229143
Uniform - Bains
Paid by Check
# 106135
12/20/2024
01/10/2025
01/10/2025
01/17/2025
911.07
10594 - V&V Manufacturing
59379
Marina PD Badges
(PAST DUE INVOICE)
Paid by Check
# 106139
01/10/2025
01/10/2025
01/10/2025
01/17/2025
438.67
Account
6400.800 - Material & Suppl Uniform
Totals
Invoice Transactions
4 $3,329.69
Account
6500.620 - Training & Travel POST
11587 - Carolyn Peliova - Reimbursement
only
1-27-25
Per Diem - Peliova
Female Enforcer and
Emotional Survival
Course
Paid by EFT #
5622
01/14/2025
01/14/2025
01/14/2025
01/17/2025
128.00
11830 - Eduardo Gamboa - reimbursement
only
11/11/2024
Per Diem Gamboa
Search and Seizure
Paid by EFT #
5629
11/05/2024
11/05/2024
11/05/2024
01/17/2025
115.00
10935 - South Bay Regional Public Safety
Training Cons.
225326
Driving PSP Course:

Gamboa, Peliova,
Rodrigues
Paid by Check
# 106137
01/06/2025
01/10/2025
01/10/2025
01/17/2025
1,623.00
Account
6500.620 - Training & Travel POST
Totals
Invoice Transactions
3 $1,866.00
Account
6600.850 - Other Charges K9 / Animal Supplies & Vet Svc 10899 - Monterey County Animal Services
Jan 2025 5750
2nd Qt FY 2024-25
Paid by Check
# 106127
01/10/2025
01/15/2025
01/13/2025
01/17/2025
6,007.00
Account
6600.850 - Other Charges K9 / Animal Supplies & Vet Svc Totals
Invoice Transactions
1 $6,007.00
Sub-Division
00 - Non-Subdiv
Totals
Invoice Transactions
22 $22,363.68
Division
000 - Non-Div
Totals
Invoice Transactions
22 $22,363.68
Department
210 - Police
Totals
Invoice Transactions
22 $22,363.68
Department
250 - Fire
Division
000 - Non-Div
Sub-Division
00 - Non-Subdiv
Account
6300.570 - Prof Svc Other
10868 - Ergometrics and Applied Personnel
Research, Inc.
146344
Fire Team entry testing
Paid by Check
# 106122
09/30/2024
01/06/2025
01/06/2025
01/17/2025

35.62 10868 - Ergometrics and Applied Personnel
Research, Inc.
146650
Finance Charge for
overdue balance
Paid by Check
# 106122
01/06/2025
01/06/2025
01/06/2025
01/17/2025
.53
Run by Melanie Hernandez on 01/16/2025 02:52:05 PM

Page 3 of 8 ends

Accounts Payable by G/L Distribution Report
Payment Date Range
01/17/25
-
01/17/25

Vendor
Invoice No.

48.18 11899 - Robert Half International, Inc
64520906
Robert Half - Temp
Services
Paid by Check
# 106134
01/09/2025
01/15/2025
01/15/2025
01/17/2025
646.38
Account
6300.570 - Prof Svc Other
Totals
Invoice Transactions
4 $730.71
Account
6380.120 - Utilities Comm Mobile & Pager
10603 - Verizon Wireless
6102038790
FD Mobile Charges Nov
26 - Dec 25 2024
Paid by EFT #
5628
12/25/2024
01/06/2025
01/06/2025
01/17/2025
546.95
Account
6380.120 - Utilities Comm Mobile & Pager
Totals
Invoice Transactions
1 $546.95
Account
6400.740 - Material & Suppl Special Dept Suppl
10927 - Ace Hardware - Fire Dept.
090338
Fuel, Bar & Chain oil
Paid by Check
# 106114
01/07/2025
02/10/2025
01/06/2025
01/17/2025

43.68 11393 - Carmel Roasters, Inc.
71313
FD Coffee 2 Boxes
Paid by Check
# 106119
01/03/2025
01/06/2025
01/06/2025
01/17/2025
185.73
Account
6400.740 - Material & Suppl Special Dept Suppl
Totals
Invoice Transactions
2 $229.41
Account
6400.800 - Material & Suppl Uniform
10323 - L.N. Curtis & Sons
INV903012
Boots for J Alvarenga
Paid by EFT #
5625
01/06/2025
01/06/2025
01/06/2025
01/17/2025
222.72
Account
6400.800 - Material & Suppl Uniform
Totals
Invoice Transactions
1 $222.72
Account
6600.490 - Other Charges Membership Prof Orgs
10827 - Monterey County Fire Prevention
Officers Assoc.
1-14-2025
Annual Membership for
Chief Anthony Prado
Paid by Check
# 106142
01/14/2025
01/14/2025
01/14/2025
01/17/2025

25.00 10827 - Monterey County Fire Prevention
Officers Assoc.
1-14-25
Annual Membership for
Chief Carlos Vega
Paid by Check
# 106142
01/14/2025
01/14/2025
01/14/2025
01/17/2025

25.00 Account
6600.490 - Other Charges Membership Prof Orgs
Totals
Invoice Transactions
2 $50.00
Sub-Division
00 - Non-Subdiv
Totals
Invoice Transactions
10 $1,779.79
Division
000 - Non-Div
Totals
Invoice Transactions
10 $1,779.79
Department
250 - Fire
Totals
Invoice Transactions
10 $1,779.79
Department
310 - Public Works
Division
311 - Buildings & Grounds
Sub-Division
00 - Non-Subdiv
Account
6380.500 - Utilities Water & Sewer
10349 - Marina Coast Water District
Dec 2024 56-
107
Water & Sewer
Paid by Check
# 106126
12/31/2024
01/13/2025
01/13/2025
01/17/2025
516.71
Account
6380.500 - Utilities Water & Sewer
Totals
Invoice Transactions
1 $516.71
Account
6400.800 - Material & Suppl Uniform
10043 - VESTIS GROUP, INC./(f/k/a

ARAMARK UNIFORM & C
5110561580
PW Uniforms
Paid by Check
# 106140
10/11/2024
10/14/2024
10/14/2024
01/17/2025
179.16
Run by Melanie Hernandez on 01/16/2025 02:52:05 PM

Page 4 of 8 ends

Accounts Payable by G/L Distribution Report
Payment Date Range
01/17/25
-
01/17/25

Vendor
Invoice No.

ARAMARK UNIFORM & C
5110566057
PW Uniforms
Paid by Check
# 106140
10/18/2024
10/15/2024
10/15/2024
01/17/2025
179.16
10043 - VESTIS GROUP, INC./(f/k/a

ARAMARK UNIFORM & C
5110570475
PW uniforms
Paid by Check
# 106140
10/25/2024
10/23/2024
10/23/2024
01/17/2025
179.16
10043 - VESTIS GROUP, INC./(f/k/a

ARAMARK UNIFORM & C
5110579398
PW Uniforms
Paid by Check
# 106140
11/08/2024
11/07/2024
11/07/2024
01/17/2025
227.55
10043 - VESTIS GROUP, INC./(f/k/a

ARAMARK UNIFORM & C
5110583848
PW uniforms
Paid by Check
# 106140
11/15/2024
11/22/2024
11/22/2024
01/17/2025
187.44
10043 - VESTIS GROUP, INC./(f/k/a

ARAMARK UNIFORM & C
5110588245
PW Uniforms
Paid by Check
# 106140
11/22/2024
11/22/2024
11/22/2024
01/17/2025
187.44
10043 - VESTIS GROUP, INC./(f/k/a

ARAMARK UNIFORM & C
5110592950
PW Uniforms
Paid by Check
# 106140
11/29/2024
11/27/2024
11/27/2024
01/17/2025
248.27
10043 - VESTIS GROUP, INC./(f/k/a

ARAMARK UNIFORM & C
5110597364
PW Uniforms
Paid by Check
# 106140
12/06/2024
12/09/2024
12/09/2024
01/17/2025
189.04
10043 - VESTIS GROUP, INC./(f/k/a

ARAMARK UNIFORM & C
5110597365
PW Shop Supplies
Paid by Check
# 106140
12/06/2024
12/09/2024
12/09/2024
01/17/2025

73.51 10043 - VESTIS GROUP, INC./(f/k/a

ARAMARK UNIFORM & C
5110601783
PW Uniforms
Paid by Check
# 106140
12/13/2024
12/12/2024
12/12/2024
01/17/2025
189.04
10043 - VESTIS GROUP, INC./(f/k/a

ARAMARK UNIFORM & C
5110601784
PW Shop Supplies
Paid by Check
# 106140
12/13/2024
12/12/2024
12/12/2024
01/17/2025

73.51 Account
6400.800 - Material & Suppl Uniform
Totals
Invoice Transactions
11 $1,913.28
Sub-Division
00 - Non-Subdiv
Totals
Invoice Transactions
12 $2,429.99
Division
311 - Buildings & Grounds
Totals
Invoice Transactions
12 $2,429.99
Department
310 - Public Works
Totals
Invoice Transactions
12 $2,429.99
Department
410 - Planning
Division
000 - Non-Div
Sub-Division
00 - Non-Subdiv
Account
6300.610 - Prof Svc Planning - Consultant
11776 - Bianca E. Koenig - BEK Collective
030-005-002
Dunes Roundabout
Paid by Check
# 106118
01/07/2025
01/15/2025
01/15/2025
01/17/2025
1,925.00
10515 - Rincon Consultants, Inc.
62616
Marina On-Call GIS
Support
Paid by EFT #
5627
01/13/2025
01/15/2025
01/15/2025
01/17/2025
3,179.50
Account
6300.610 - Prof Svc Planning - Consultant
Totals
Invoice Transactions
2 $5,104.50
Account
6500.700 - Training & Travel Training & Travel
11131 - Online Solutions LLC - Citizenserve
5903
Subscription Planning
Paid by Check
# 106131
01/02/2025
01/14/2025
01/14/2025
01/17/2025
1,273.97
Account
6500.700 - Training & Travel Training & Travel
Totals
Invoice Transactions
1 $1,273.97
Sub-Division
00 - Non-Subdiv
Totals
Invoice Transactions
3 $6,378.47
Division
000 - Non-Div
Totals
Invoice Transactions
3 $6,378.47
Department
410 - Planning
Totals
Invoice Transactions
3 $6,378.47
Run by Melanie Hernandez on 01/16/2025 02:52:05 PM

Page 5 of 8 ends

Accounts Payable by G/L Distribution Report
Payment Date Range
01/17/25
-
01/17/25

Vendor
Invoice No.

Invoice Description
Status
Held Reason
Invoice Date
Due Date
G/L Date
Received Date
Payment Date
Invoice Amount
Fund
100 - General Fund
Department
430 - Building Inspection
Division
000 - Non-Div
Sub-Division
00 - Non-Subdiv
Account
6400.565 - Material & Suppl Office Supplies
10732 - Office Depot-General Account
400526362001
Deskpad Building
Paid by Check
# 106130
01/03/2025
01/14/2025
01/14/2025
01/17/2025

11.06 10732 - Office Depot-General Account
401396412003
Laptop Backpack
Paid by Check
# 106130
12/24/2024
01/14/2025
01/14/2025
01/17/2025
106.18
Account
6400.565 - Material & Suppl Office Supplies
Totals
Invoice Transactions
2 $117.24
Sub-Division
00 - Non-Subdiv
Totals
Invoice Transactions
2 $117.24
Division
000 - Non-Div
Totals
Invoice Transactions
2 $117.24
Department
430 - Building Inspection
Totals
Invoice Transactions
2 $117.24
Department
440 - Economic Dev
Division
000 - Non-Div
Sub-Division
00 - Non-Subdiv
Account
6600.630 - Other Charges Promotional Activities
11620 - Certified Folder Display Service,
Inc.
615957
Restaurant Guide
Disbursement -
February 2025
Paid by EFT #
5623
01/01/2025
01/06/2025
01/06/2025
01/17/2025
329.52
Account
6600.630 - Other Charges Promotional Activities
Totals
Invoice Transactions
1 $329.52
Sub-Division
00 - Non-Subdiv
Totals
Invoice Transactions
1 $329.52
Division
000 - Non-Div
Totals
Invoice Transactions
1 $329.52
Department
440 - Economic Dev
Totals
Invoice Transactions
1 $329.52
Department
510 - Recreation & Culture
Division
100 - Admin
Sub-Division
00 - Non-Subdiv
Account
6600.740 - Other Charges Special Event
12110 - Clairissa Pickerell/Holly Jolly
Christmas Lights
20210826
Annual Tree Lighting
Paid by Check
# 106141
01/12/2025
01/15/2025
01/15/2025
01/17/2025
2,816.63
Account
6600.740 - Other Charges Special Event
Totals
Invoice Transactions
1 $2,816.63
Sub-Division
00 - Non-Subdiv
Totals
Invoice Transactions
1 $2,816.63
Division
100 - Admin
Totals
Invoice Transactions
1 $2,816.63
Department
510 - Recreation & Culture
Totals
Invoice Transactions
1 $2,816.63
Fund
100 - General Fund
Totals
Invoice Transactions
58 $49,656.63
Run by Melanie Hernandez on 01/16/2025 02:52:05 PM

Page 6 of 8 ends

Accounts Payable by G/L Distribution Report
Payment Date Range
01/17/25
-
01/17/25

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
Jan 2025 353-7
PG&E - 9930567353-7
Paid by Check
# 106132
01/08/2025
01/13/2025
01/13/2025
01/17/2025
102.50
10463 - Pacific Gas & Electric
Jan 2025 582-7
PG&E - 8161432582-7
Paid by Check
# 106132
01/08/2025
01/13/2025
01/13/2025
01/17/2025
231.01
10463 - Pacific Gas & Electric
Jan 2025 943-2
PG&E - 6150212943-2
Paid by Check
# 106132
01/08/2025
01/13/2025
01/13/2025
01/17/2025
107.09
Account
6380.300 - Utilities Gas & Electric
Totals
Invoice Transactions
3 $440.60
Account
6400.780 - Material & Suppl Traffic Signal
10043 - VESTIS GROUP, INC./(f/k/a

ARAMARK UNIFORM & C
5110588246
PW Uniforms
Paid by Check
# 106140
11/22/2024
11/22/2024
11/22/2024
01/17/2025

73.51 Account
6400.780 - Material & Suppl Traffic Signal
Totals
Invoice Transactions
1 $73.51
Account
6400.800 - Material & Suppl Uniform
10043 - VESTIS GROUP, INC./(f/k/a

ARAMARK UNIFORM & C
5110561581
PW Shop Items
Paid by Check
# 106140
10/11/2024
10/14/2024
10/14/2024
01/17/2025

73.51 10043 - VESTIS GROUP, INC./(f/k/a

ARAMARK UNIFORM & C
5110566058
PW Shop Items
Paid by Check
# 106140
10/18/2024
10/15/2024
10/15/2024
01/17/2025

73.51 10043 - VESTIS GROUP, INC./(f/k/a

ARAMARK UNIFORM & C
5110570476
PW Shop Supplies
Paid by Check
# 106140
10/25/2024
10/23/2024
10/23/2024
01/17/2025

73.51 10043 - VESTIS GROUP, INC./(f/k/a

ARAMARK UNIFORM & C
5110579399
PW Shop Supplies
Paid by Check
# 106140
11/08/2024
11/07/2024
11/07/2024
01/17/2025

73.51 10043 - VESTIS GROUP, INC./(f/k/a

ARAMARK UNIFORM & C
5110583849
PW Shop Supplies
Paid by Check
# 106140
11/15/2024
11/22/2024
11/22/2024
01/17/2025

73.51 10043 - VESTIS GROUP, INC./(f/k/a

ARAMARK UNIFORM & C
5110592951
PW Supplies
Paid by Check
# 106140
11/29/2024
11/27/2024
11/27/2024
01/17/2025

73.51 Account
6400.800 - Material & Suppl Uniform
Totals
Invoice Transactions
6 $441.06
Sub-Division
00 - Non-Subdiv
Totals
Invoice Transactions
10 $955.17
Division
000 - Non-Div
Totals
Invoice Transactions
10 $955.17
Department
000 - Non-Dept
Totals
Invoice Transactions
10 $955.17
Fund
220 - Gas Tax
Totals
Invoice Transactions
10 $955.17
Run by Melanie Hernandez on 01/16/2025 02:52:05 PM

Page 7 of 8 ends

Accounts Payable by G/L Distribution Report
Payment Date Range
01/17/25
-
01/17/25

Vendor
Invoice No.

Page 8 of 8 ends

Accounts Payable by G/L Distribution Report
Payment Date Range
01/17/25
-
01/17/25

Agenda Item: 10b(1)
City Council Meeting of
January 22, 2025

MINUTES
Tuesday, December 17, 2024 5:00 P.M. Closed Session
6:00-6:30 P.M. Reception
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
Zoom Meeting URL: https://zoom.us/j/730251556
Zoom Meeting Telephone Only Participation: 1-669-900-9128 - Webinar ID: 730 251 556

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

4. CLOSED SESSION:
a. Conference with Legal Counsel, Existing Litigation (§ 54956.9(d)) 3 cases:
(1) City of Marina v. Museum of Handcar Technology, et al., 24-CV-005126, Monterey Superior Court
(2) TAMC v. City of Marina, Museum of Handcar Technology, et al., 24-CV- 005108, Monterey Superior Court
(3) Museum of Handcar Technology v. TAMC and City of Marina, 5:24-CV- 08598, United States District Court, Northern District of California (San Jose Division)
6:00-6:30 P.M. RETIRMENT RECEPTION FOR SELIA LESU AND DOUG MCCOUN 6:30 PM - RECONVENE OPEN SESSION AND REPORT ON ANY ACTIONS TAKEN IN

CLOSED SESSION
1 MINUTES for City Council Meeting of Tuesday, December 17, 2024 Page 2

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

Councilmember McCarthy asked to remove agenda item 13b from the agenda. Noted he attended a webinar on Building Support for Ballot Measures: Best Practices and Lessons Learned from the 2024 Election from the Institute for Local Government . Sent link to staff asking to be forwarded to the entire council for review . Need to be a little bit more diligent and have a little bit more background information before we get comfortable engaged in these kind of professionals. Need to come up with any public communication strategy.

MCCARTHY/MCADAMS: TO REMOVE AGENDA ITEM 13B FROM TONIGHT’S AGENDA. 3-2(Visscher, Delgado)-0-0 Motion Passes
City Manager Long requested to add an urgency item to the consent agenda relating to waiving formal bid process for emergency heater repairs (HVAC) at the Public Safety Building, finding that delayed procurement could significantly impact the operational effectiveness of critical public safety services.

DELGADO/MCADAMS: TO ADD THE URGENCY ITEM TO THE CONSENT AGENDA. 5-0-0-0 Motion Passes

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

6. SPECIAL PRESENTATIONS:
a. Introduce Assistant Planner, Brian Kim
b. Jerry Johnson aka Kona Jerry’s Proclamation
c. Selia Lesu, Fire Department Administrative Assistant Retirement Proclamation d. Doug McCoun, Fire Chief Retirement Proclamation

7. COUNCIL AND STAFF ANNOUNCEMENTS:
• Recreation Director, Adrea Willer – Provided a brief update on the installation of the new playground at Windy Hill P ark. Announced this coming Sunday , December 22, 2024 , from 1:00pm-4:00pm is Marina’s Winterfest event at the Community Center. • City Manager, Layne Long – Informed the public that all Marina offices (excluding police and fire) will be closed from December 24, 2024-January 1, 2025, for our winter break.

Whenever possible, written correspondence should be submitted to the Council in advance of the meeting, to provide adequate time for its consideration. • Carmen Zahiralis – Concerned about the noise levels the cement trucks create as they pass directly in front of my house, on a daily basis . The noise from these trucks permeates the interior of my house and is deeply affecting my quality of life and mental health . Recognizes that this operation has been here a long time but with new growth come many changes . 2 MINUTES for City Council Meeting of Tuesday, December 17, 2024 Page 3

respectfully asking all of you to not approve this new 4 -year lease as requested by Las Animas
• Carol Eng – co-founders of NoToLA2025, a concerned citizens group about Las Animas Concrete. Concerned about the legal exposure of the City of Marina. Noted that Las Animas Concrete LLC, status at the California Secretary of State website is "Terminated" and has been inactive since May 30, 2024 . Noted business guide at its website, a business entity must be registered with the Secretary of State and have a city business license . Commented on the Planning Commission issuing a CUP in October 2024 even though Marina Zoning Ordinances, a cement company cannot operate on this parcel . Commented on the lack of a current lease versus month -to-month. Commented on SCUMB’s opposition to nighttime operations. City to not vote on a new lease for Las Animas Concrete. • Marie Weiner – Brought the Council a visual of what the cement trucks are doing to the residential streets (4 -rain markers). Stated Las Animas has been operating on city -owned property which does not have a current lease for years; and has been illegally operating with unconditional use permit for seven years. Marina zoning laws indicated that a cement plant is only permitted to operate in zone M pursuant to Section 1730.020 and 030(b). The city - owned parcels where Las Animas operates are zone BP, which is Business Park, not M. It’s up to the city council on whether to approve a new lease or not. • Min Chan – Noted that there are two current continual infractions of noise emission generated by Las Animas cement trucks with respect to the Marina Municipal Code, and allowable noise limits for both exterior and interior noise, given in the Marina General Plan .

Presented a short presentation on the noise measurements on California Ave. Acceptable limits range between 60-70 dB for outside and 45 dB for inside. Noted Las Animas exceeds both limits substantially. Commented on the CUP issued by the Planning Commission. • Cristina Medina Dirksen – Appreciate the previous speakers coming forward with their concerns regarding Las Animas. Commented on agenda item 10f(4) the employee bonuses and glad the city is moving forward with the Arts Village. • Paul Manuel – Commented on the reasoning for putting together an Ad -hoc committee for Measure U and Plan B. Thought we could put together a committee that could help the city figure out a path forward with strong public support.
• Denise Turley – Asked if someone from the City would take all the evidence present by the residents along California Avene to Las Animas explain to them that they could be better neighbors if they would take care of this, this, and this documented problem. Commented on agenda item 10g(4), believe monies should be saved for salaries. • Dusan Tatomirovic – Spoke on why AMP was not present to tape this meeting. Spoke about City of Marina turning 50 next year. Commented on the impacts of the last storm exposing critical vulnerabilities in the city's infrastructure, impacting both the traffic signals and the power grid . Urged council to investigate the failure of the traffic signals . Asked who is responsible for maintaining the operational integrity of those lights during severe weather?

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, 3 MINUTES for City Council Meeting of Tuesday, December 17, 2024 Page 4

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 105839-105955, totaling $3,510,505.40 Accounts Payable Successor Agency EFT #111, totaling $1,696.25 b. MINUTES: (Not a Project under CEQA per Article 20, Section 15378) (1) November 26, 2024, Special City Council Meeting
(2) December 3, 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 Projects under CEQA per Article 20, Section 15378) (1) Adopting Resolution No. 2024-136, approving regular City Council meeting schedule for 2025 Calendar Year.
(2) Adopting Resolution No. 2024 -137, receiving and filing the 2024 Information Report on the adjustment of mitigation fees for new development.
(3) Adopting Resolution No. 2024-138, prohibiting horses in Hilltop Park. (4) Adopting Resolution No. 2024 -139, recognition of appreciation for all city employees and approval one one -time lump sum pay for eligible city full-time and part-time employees.
(5) Adopting Resolution No . 2024 -140, waiving the City’s formal bid process for emergency heater repairs (HVAC) at the Public Safety Building, finding that delayed procurement could significantly impact the operational effectiveness of critical public safety services. g. APPROVAL OF AGREEMENTS: (Not a Project under CEQA per Article 20, Section 15378) (1) Adopting Resolution No. 2024 -141, authorizing the City Manager to execute a contract with HdL Companies not to exceed $50,000 to provide cannabis program application review, tax audits, compliance inspections, background checks, and subject matter expertise and technical support , subject to final review and approval by the City Attorney. (Not a Project under CEQA per Article 20, Section 15378) 4 MINUTES for City Council Meeting of Tuesday, December 17, 2024 Page 5

(2) Adopting Resolution No. 2024 -142, authorizing a joint use and access agreement between City and California State Parks for use of and access to the City’s corporation yard located at 3014 Lake Court. (3) Adopting Resolution No. 2024 -143, approving a Deposit and Reimbursement Agreement (“Reimbursement Agreement”) regarding the Community Facilities District No. 2025-1.
(4) Adopting Resolution No. 2024-144, approving agreement between City of Marina and Kimley-Horn and Associates, Inc. of Salinas, California, to provide engineering services for the Imjin Pkwy & 3rd Ave and Del Monte Blvd & Beach Rd Intersection Improvement Projects. (5) Adopting Resolution No. 2024 -145, and Resolution No. 2024 -02 (NPC), approving Amendment No. 6 to extend for one year the Amended Management Agreement Between City of Marina, City of Marina Abrams B Non -Profit Corporation, and Greystar California, Inc. for Abrams B Housing Area ; and adopting Resolution No. 2024 -146, and Resolution No. 2024-03 (PPSC-NPC), approving Amendment No. 6 to extend for one year the Amended Management Agreement Between City of Marina, City of Marina Preston Park Sustainable Community Non-Profit Corporation, and Greystar California, Inc. for Preston Park Housing Area.
(6) Adopting Resolution No. 2024-, authorize the City Manager to execute a Public Improvement and Reimbursement Agreement for the
rehabilitation of the City of Marina Arts Village Project. Pulled by Council Member McCarthy, becomes agenda item 13e.
h. ACCEPTANCE OF PUBLIC IMPROVEMENTS: None
i. MAPS: None
j. REPORTS: (RECEIVE AND FILE):
(1) City Council approve comment letter for Monterey County’s Sixth Cycle Housing Element.
k. FUNDING & BUDGET MATTERS: None
l. APPROVE ORDINANCES (WAIVE SECOND READING): None
m. APPROVE APPOINTMENTS:
(1) Adopting Resolution No. 2024 -147, approving Mayor’s 2025 recommendation for Mayor Pro Tem and City Council member assignments to various Committees/Commissions/Boards.

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. Update Presentation on Habitat Management Resource Plan by Denise Duffy & Associates.

Public Comments:
• Fred Watson – Stated agenda said it was a presentation on the Habitat Management Plan but what was presented was on the Incidental Take Permits. Would like to hear more about the Habitat Management Plan.

b. Follow up discussion regarding Measure U results and next steps direction for (Plan B) options and alternatives. Item was tabled
c. Adopting Resolution No. 2024-148, revising programming/design for Phase 1 of Dunes City Park.

McAdams/Delgado: to adopt Resolution No. 2024-148, project number QLF 2017, to revise the adopted programming/design for Phase I of Dunes City Park including changing two tennis courts back to pickleball courts; and adding lighting to pickleball courts, multi -use court, fitness court, volleyball courts, and pathways.

Substitute Motion
BIALA/MCCARTHY: TO ADOPT RESOLUTION NO. 2024 -148, PROJECT NUMBER QLF 2017, TO REVISE THE ADOPTED PROGRAMMING/DESIGN FOR PHASE I OF DUNES CITY PARK INCLUDING:

1. SIX (6) PICKLEBALL COURTS,

2. ADDING LIGHTING TO PICKLEBALL COURTS, MULTI -USE COURT,

FITNESS COURT, VOLLEYBALL COURTS, AND PATHWAYS WHILE
CONSULTING MIRA ON DARKSKY; AND

3. STAFF TO HOLD DISCUSSIONS WITH MPUSD ON UPDATING THE LOS ARBOLES MIDDLE SCHOOL (LAMS) TO TWO (2) TENNIS COURTS AND TO

COME BACK TO COUNCIL IN JANUARY WITH UPDATED COST
ESTIMATES;

4. IF MPUSD DECLINES THEN WE DO ONE (1) TENNIS COURT AND TWO (2) PICKLEBALL COURTS.

d. Discussion regarding Marina’s 50 th Anniversary and creation of an ad hoc committee.

Public Comments:
• Mike Moeller – Supports the creation of the 50th Anniversary Ad-hoc committee. 6 MINUTES for City Council Meeting of Tuesday, December 17, 2024 Page 7

DELGADO/MCADAMS: TO APPOINT COUNCILMEMBERS BRIAN MCCARTHY AND LIESBETH VISSCHER TO THE MARINA’S 50 TH ANNIVERSARY AD-HOC COMMITTEE. 5-0-0-0 Motion Passes
e. Adopting Resolution No. 2024 -, authorize the City Manager to execute a Public Improvement and Reimbursement Agreement for the rehabilitation of the City of Marina Arts Village Project. Pulled by Council Member McCarthy, was agenda item 10g(6).

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 11:10 PM

Anita Sharp, Deputy City Clerk

ATTEST:

Bruce C. Delgado, Mayor

7 Agenda Item: 10b(2)
City Council Meeting of
January 22, 2025

MINUTES
Tuesday, January 7, 2025 3:00 P.M. OPEN SESSION

SPECIAL MEETING

CITY COUNCIL

THIS MEETING WILL BE HELD IN PERSON
Marina Arts Village/Promenade
Corner of 1st Avenue and 8th Street
Marina, California

1. CALL TO ORDER

3. OTHER ACTION:
a. Site visit of Marina Arts Village/Promenade Bounded by 1 st Avenue, 8 th Street, Marina, California ; and provide direction to staff regarding the potential rehabilitation of the Marina Arts Village.

City Manager Long provided a brief history and description of the project site.

Public Comments:
• Mike – expressed concern about the condition of the TAMC property. • Kelly Weigle – asked if a possible sculpture garden could be place d here. Asked about a feasibility study. Aked about the MST Multi-model study. • Terri McRhoads – asked if there was flexibility to take down other buildings. Suggested partnering with college. Asked about the responsibility of upkeep of the property. • Jeff – Aked if all the roof venting would be replaced. • Unknown – asked about fencing and patrolling of the property (security measures) • Mike Moeller – asked about building codes, when do they start. • Grace Silva -Santella – wondered i f culinary ar ts could be put in the buildings, like San Francisco. Spoke about possible military museum or eco -tourism. Spoke about roofing material (copper flashing/gutters) and the use of different options. Asked boutlong -term maintenance.
1 Agenda for Special City Council Meeting of Tuesday, January 7, 2025 Page 2

• Gloria – Asked about Federal or State funding for this project. • Unknown – Asked about project timelines.
• Debby – spoke about pr ices increas ing would developer pitch in more or make fu rther donations.

Council Discussion/Comments:

Councilmember McAdams – Would like to see clear numbers at next council meeting on demolition of building and bringing in utilities (PG&E, water and sewer).

Councilmember Biala – Cost of stabilization and tear-down of building #3; what is the role of the Developer after stabilization? Parking? Cleanup of th e TAM C parcel. Estimate of partial deconstruction or stabilization of building. Concerned that noise from the freeway would restrict outdoor opportunities
Councilmember McCarthy – Financial sustainability of property; future uses and partnering with TAMC; financial scheduling to prevent running out of monies; Where does the Arts V illage fall on the project list?
Mayor Pro Tem Visscher – in favor of complete stabilization. What are the results of the HazMat study? Cost of roof insulation. Quality of paint and gutter materials. MST 5 th Street Station – Bicycles.

Mayor Delgado – Keep middle section ( bldg. #3). Cost of deconstruction versus stabilization? Quality of paint. Talks with TAMC on possible acquisition or renting on their property.

4. ADJOURNMENT: The council meeting adjourned at 4:27 PM

Anita Sharp, Deputy City Clerk
ATTEST:

Bruce C. Delgado, Mayor
2 Agenda Item: 10b(3)
City Council Meeting of
January 22, 2025

MINUTES
Thursday, January 9, 2025 6:00 P.M. Open Session

SPECIAL MEETING

CITY COUNCIL
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

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

3. PLEDGE OF ALLEGIANCE (Please stand)

4. 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 presentation from the City’s consultant, Raimi+Associates (R+A), on the draft “Final” Preferred Alternative Land Use Map (Map) and Land Use policies; and provide direction to staff allowing for the in -depth analysis of growth projections, water needs, and potential traffic and circulation impacts to begin as part of the preparation of the draft Environmental Impact Report (EIR) for the GP2045.

Round #1 Public Comments:
• Marie Weiner – Commented on the scope of the Draft EIR regarding the 8 th street proposed land use direction. One section is zoned as BP. Supports changing the zoning of the Las Animas parcel to mixed-use.
• Amanda P reace, Monterey Audubon Society – Spoke about biodiversity loss crisis that is happening. Hopes the general plan policies will include how the development while also 1 MINUTES for Special City Council Meeting of Thursday, January 9, 2025 Page 2 protecting special types of animals which are present in Marina. Cypress Knolls northwest habitat area and around the airport should be open space. • Carol Eng – Spoke on executive staff suggestion to change the zoning of the Las Animas plot to mixed-use. Supports the rezoning change suggestion. • Fred Watson – registered on the city’s GP page to receive notification and did not receive any notification of this meeting. Underestimating the scale of the habitat constraint, which we’re being told will be fine if we look at the environmental review. Spoke about the comment letter emailed prior to the meeting.
• Scott Waltz – Concerned about conservation issues in general. Commented on the Cypress Knolls preferred land-use map in terms of mitigation acreage. This map does not convey categorically the need that might be required for mitigation. If approved now you give the impression that all of the development, we’re looking at on that map can happen. • Tom Lubowe – Read the last sentence of Marina’s vision statement. Believes it’s important to do the studies ahead of time before committing to how land use is set for the next 20 plus years.
• Terry Tallen – Spoke on the history of the Walmart site. Noted vacant land adjacent to Walmart has been empty for 20-years due to the current zoning. Stated this process is inadequate, inappropriate and should be changed. The city held stakeholder meetings, and we were not invited to provide any feedback. Supports changing the zoning to mixed use. • Daniel Dokhanian – Own one of the parcels adjacent to Walmart and have ambitious plans for our property. Commented on how to make real estate work and that ’s to respond to what consumers want. Noted there is not a lot of retain/hospitality demands right now for that intersection. Supports changing the zoning to mixed-use. • John Stansbury – Broker for Terry Tallen and Pads C and D of Walmart site and has limited interests in these pads due to current zoning. Retail is shrinking in the world and what is replacing retail is urban village concepts. This gateway designation is from the 70’s and will never come to fruition. This site will remain dark if it is not allowed to become a mixed-use designation.
• Kelly Weigel – Asked if there was representation from UCMEST/UCSC? Appreciates the final preferred land use vision.

MCCARTHY/BIALA: THAT WE RECEIVED THE PRESENTATION FROM THE

CITY CONSULTANTS AND THAT WE GIVE STAFF DIRECTIONS TO ACCEPT

THIS DRAFT LAND USE DESIGNATION MAP TO CONDUCT THE APPROPRIATE STUDIES. WITH THE EXCEPTION OF THE CHANGE TO THE LAS ANIMAS SITE BE CHANGE TO MIXED USE ; AND THAT WE DIRECT STAFF TO ESTABLISH A CONSERVATION FOCUS GROUP AS PART OF THE EIR PREPARATION . 5 -0-0-0 Motion Passes
General Plan Goals and Policies
Public Comments:
• Fred Watson – Biodiversity conservation is only represented in the goals as an indirect consequence of development through the wording mitigate impacts of development within the open growth boundary on biological resources. It should be recognized in its own right, I suggest that one of the goals is Recognize, protect Preserve and celebrate Marina's endemic and sensitive habitat and plant and animal species. This stuff doesn't take care of itself weeds 2 MINUTES for Special City Council Meeting of Thursday, January 9, 2025 Page 3

invade. It needs to be cared for and it should be encoded into the spirit of the city that we understand and care for our unique biodiversity and the places where it occurs. • Amanda Preace – Prioritizing as a goal or policy for the general plan, incorporating wildlife corridors to connect up the west side or maybe north . one side of the highway with the National Monument, trying to create corridors to connect up those habitats being a priority • Carol Eng – like the reference to this marina that we like. And it's not sprawling and all that.

Yeah, so thank you for that it goes encapsulated a lot of the things that we like about marina .

Asked about changing of the mixed use for Las Animas, if that was part of the last motion or it's just being done in the EIR or for the future?
• Jeff Markham – First Goal, Marina is mostly a coastal community and would like to see that captured somehow in the goal that we would like to preserve, protect and restore our coastal community as a city.

Direction: minor changes to Goals 1, 2, and 7 were made to incorporate language that is more protective of rare plants and special status species and also to incorporate more inclusive outreach practices.

5. ADJOURNMENT: The meeting adjourned at 9:35 PM

Anita Sharp, Deputy City Clerk
ATTEST:

Bruce C. Delgado, Mayor
3 January 15, 2025 Agenda Item: 10d(1)

Honorable Mayor and Members City Council Meeting of the Marina City Council January 22, 2025

CITY COUNCIL TO CONSIDER ADOPTING RESOLUTION NO. 202 5-,

AWARDING A CONSTRUCTION CONTRACT FOR THE GLORYA JEAN
TATE PARK IMPROVEMENTS PHASE 2 PROJECT TO MONTEREY
PENINSULA ENGINEERING OF MARINA CA. FOR THE GRAND TOTAL BID IN THE AMOUNT OF $ 4,526,351.90; AND AUTHORIZING THE CITY

MANAGER TO EXECUTE CONTRACT DOCUMENTS SUBJECT TO
FINAL REVIEW AND APPROV AL BY THE CITY ATTORNEY ; AND

AUTHORIZING THE CITY MANAGER OR DESIGNEE TO EXPEND UP TO AN ADDITIONAL 10% OF THE CONTRACT AMOUNT FOR

CONSTRUCTION CONTINGENCIES AND TO EXECUTE ALL
CONSTRUCTION CHANGE ORDERS ON BEHALF OF THE CITY; AND

AUTHORIZING THE FINANCE DIRECTOR TO MAKE NECESSARY
ACCOUNTING AND BUGETARY ENTRIES.

REQUEST:

It is requested that the City Council consider:

1. Adopting Resolution No. 2025 -, awarding a construction contract for the Glorya Jean Tate Park Improvements Phase 2 Project to Monterey Peninsula Engineering of Marina CA for the grand total bid in the amount of $4,526,351.90; and

2. Authorizing the City Manager to execute contract documents, Exhibit A, subject to final review and approval by the City Attorney; and

3. Authorizing the City Manager or designee to expend up to an additional 10% of the contract amount for potential construction contingencies and to execute all construction change orders on behalf of the City; and

4. Authorizing the Finance Director to make necessary accounting and budgetary entries.

BACKGROUND:

In 2005 the City of Marina adopted a Parks and Recreation Facilities Master Plan. One of the key goals of this plan was to, “Prioritize the improvement of existing parks and development of new parks.” The City Council has prioritized the funding, design, and construction of city parks including the new Sea Haven Park and Dunes City Park and the renovation of the existing Glorya Jean Tate Park, Windy Hill Park, and Preston Park.

Many public meetings and open houses have been held for improvements to city parks, particularly Sea Haven, Glorya Jean Tate and Dunes City Park. The parks concept plans were presented to a joint Public Works Commission and Recreation and Cultural Services Commission on February 21, 2019. The Commissioners received the presentation, heard comments f rom the public, and made recommendations for changes.

On April 9, 2019, the City Council passed Resolution 2019-36, receiving presentations on various park concept plans and provided comments. The revised concept plan for Glorya Jean-Tate Park served as a basis for the pump track and future park improvement designs.

1 On August 3, 2022, Resolution 2022 -104, the City Council approved amendment 1 to the On - Call Landscape Architectural Services Agreement with Verde Design, Inc. for the design and preparation of construction documents for the Glorya Jean Tate Park Improvements Phase 2 Project.

The project was put on hold while evaluating playground equipment on various City parks. Early this year the City staff worked with Verde and Kompan to check the viability of the play equipment purchased for the Sea Haven Park for the Glorya Jean Tate Park playground area.

The first phase of the Glorya Jean Tate Park was the construction of the Pump Track and Restroom Improvements. The City Council accepted completion of the Pump Track on October 17, 2023, Resolution No. 2023 -101. The Restroom Improvement was completed through the General Building On Call Contract.

On June 8, 2024, Resolution 2024-71, the City Council approved the final design of Glorya Jean Tate Park. The Glorya Jean Tate Park Improvements, Phase 2 project highlights the following park elements;
• Dog Park, sectioned to separate the smaller dogs from that of the larger dogs. • Basketball court, two pickleball courts, and horseshoe/cornhole court and Exercise/fitness area.
• Picnic areas with pavilions.
• Open turf area and walkways in and around the park.
• Landscaping, including planting new 52 evergreen trees • The park entrances along Abdy Avenue, Cardoza Avenue and Reservation Road. • Parking extension (23 additional parking stalls) with Electric Vehicles (EV) charging stations. Two of the parking stalls has to be completed and operational (with EV chargers) and eleven has to be EV ready (the supporting infrastructure to be completed and EV chargers to be installed at a later date) • Play area, using play equipment initially procured for the Sea Haven Community Park.

The work included in this award of contract is the construction of the park elements mentioned above, including infrastructure to support the installation of the playground and fitness equipment.

The playground and fitness equipment, installation and necessary surfacing were purchased by the City directly from Kompan and not included in this award of construction contract.

The Glorya Jean Tate Park Improvements Phase 2 project will be constructed with two separate contractors. Construction will be coordinated and closely monitored to allow the construction of the park improvements and installation of playground equipment and fitness equipment smoothly minimizing conflicts and delays.

On November 13,2024 Tree Committee approved the project and on November 19, 2024, Resolution No. 2024-128 the City Council approved the advertisement and call for bids for the Glorya Jean Tate Park Improvements, Phase 2 project.

2 ANALYSIS:

On January 8, 2025, four (4) sealed bids were received, opened, and were publicly read in person for the project. Following is the tabulation of bids received:

Name of Company and
Address
Base Bid

Additive
Alt. Bid 1
Additive
Alt. Bid 2
Grand Total
Bid
Monterey Peninsula
Engineering
Marina, CA

$4,453,351.90

$4,000.00

$69,000.00

$4,526,351.90

Robert A. Bothman
Inc., DBA Robert
Bothman Construction
Santa Clara, CA

$5,041,000.00

$21,000.00

$85,000.00

$5,147,000.00

Galeb Paving, Inc.

Saratoga, CA

$5,336,936.39
*

$20,900.00

$26,400.00

$5,384,236.39
*
The Don Chapin Co.

Inc.

Salinas, CA

$5,871,058.00

$5,000.00

$50,000.00

$5,926,058.00

* Corrected Amount

The Engineer’s Opinion of Probable Construction Cost for this project is:

Base Bid: $4,018,150.50, Additive Alternate Bid 1: $ 10,000.00, and Additive Alternate Bid 2:
$72,000.00 for a Grand Total: $4,100,150.50.

The Base Bid includes construction of park elements described above, Additive Alternate Bid 1 is for the installation of two EV chargers and Additive Alternate Bid 2 is for the 12 months landscaping maintenance (during the one year warranty period). The City may elect to award the base bid only, Base bid plus additive bid 1 or Base bid plus additive bid 2 or the grand total bid ( base bid plus additive bids 1 and 2 ). The Specifications allow the City to award any or all the additive bids later as construction change order, this will allow the city staff to evaluate and decide on maintenance and management of the EV charging stations.

The bids were reviewed and found that all four bids were responsive. The lowest responsive, responsible bidder, Monterey Peninsula Engineering, is a local firm and has worked successfully with the City in the past on several City park projects including the Pump Track at the Glorya Jean Tate Park .

FISCAL IMPACT:

The following is the estimated expenditure to execute the project to completion.

Estimated Expenditure Amount
Construction Contract (Grand Total bid) $4,526,351.90 Construction Contingency Allowance (10%) $ 452,635.19 Play and Fitness Equipment and Surfacing (KOMPAN
Contract)

$ 1,876,127.13
Construction Management and Inspection and Monitoring
and Testing Allowance

$ 400,000.00
Project Management, Surveys , Engineering & Misc.

Expenses (PG&E connection fees)

$ 706,214.00
Total Estimated Expenditure $ 7,961,328.22
3 This is an approved CIP project with a funding amount of $ 1,700,000 (Prior Years), $3,150,000 (FY 2023-2024), and $3,150,000 (FY 2024-25) for a total project funding of $8,000,000.

In May 2024, the project estimate was approximately $6,186,664 million. The new estimate of $7,961,328 is significantly higher due to several features added to the scope, such as the parking extension, EV charging station, and two pavilions which were added after the first estimate . In addition, the lowest bid came in higher than the Engineer’s Opinion of Probable Construction Cost. Engineering, Construction Management & Inspection costs were also higher than expected.

Lastly, the fitness equipment and surfacing was omitted from the first estimate.

Based on May 2024 estimate, City Council approved R esolution 2024-71 authorizing a transfer of 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).

However, the most current estimate, of $7,961,328.22 results in an anticipate unexpended fund balance of $38,671.78.

The approved CIP project funding amount of $8M is sufficient to award the construction of the Grand Total Bid, and has about $38, 671.78 available for transfer of fund from Glorya Jean Tate Park (Capital Project # QLP2119) to Sea Haven Community Park (Capital Project # QLP 2016).

Staff will provide updated cost estimates and funding options for Sea Haven Community Park at the next City Council meeting on February 4, 2025.

California Environmental Quality Act (CEQA)
This action, awarding the construction contract for the execution of the Glorya Jean Tate Park Improvements Phase 2 Project, is not a project as defined by the California Environmental Quality Act (CEQA).

CONCLUSION:

This request is submitted to the City Council for consideration and input.

Respectfully submitted,

Elvira Morla-Camacho, P.E., QSD/P
Project Management Services Wallace Group
REVIEWED/CONCUR:

Andrea M. Willer, Ed.D
Recreation & Cultural Services Director
City of Marina

Layne P. Long
City Manager
City of Marina
4 RESOLUTION NO. 2025-
CITY COUNCIL TO CONSIDER ADOPTING RESOLUTION NO. 2025-, AWARDING

A CONSTRUCTION CONTRACT FOR THE GLORYA JEAN TATE PARK
IMPROVEMENTS PHASE 2 PROJECT TO MONTEREY PENINSULA
ENGINEERING OF MARINA CA. FOR THE GRAND TOTAL BID IN THE AMOUNT OF $4,526,351.90; AND AUTHORIZING THE CITY MANAGER TO EXECUTE

CONTRACT DOCUMENTS SUBJECT TO FINAL REVIEW AND APPROVAL BY THE CITY ATTORNEY; AND AUTHORIZING THE CITY MANAGER OR
DESIGNEE TO EXPEND UP TO AN ADDITIONAL 10% OF THE CONTRACT

AMOUNT FOR CO NSTRUCTION CONTINGENCIES AND TO EXECUTE ALL CONSTRUCTION CHANGE ORDERS ON BEHALF OF THE CITY; AND

AUTHORIZING THE FINANCE DIRECTOR TO MAKE NECESSARY
ACCOUNTING AND BUGETARY ENTRIES.

WHEREAS, one of the key goals of the City of Marina Parks and Recreation Facilities Master Plan is to, “prioritize the improvement of existing parks and development of new parks.”; and

WHEREAS, the City Council has prioritized the funding, design, and construction of new city parks public and renovating existing city parks; and

WHEREAS, the parks concept plans were presented to a joint Public Works Commission and Recreation and Cultural Services Commission on February 21, 2019. The Commissioners received the presentation, heard comments from the public, and made recommendations for changes; and

WHEREAS, on April 9, 2019, the City Council passed Resolution 2019 -36, receiving presentations on park concept plans for Sea Haven Park and provided comments; and

WHEREAS, o n August 3, 2022, the City Council passed Resolution 2022 -104 approving amendment No. 1 to the On Call Landscape Architectural Services with Verde Design, Inc. to allow the design and preparation of bidding documents for the Glorya Jean Tate Improvements, Phase 2; and

WHEREAS, on January 26, 2023, a community outreach meeting was held to collect input on the proposed playground equipment. Early this year the City staff worked with Verde and Kompan to check the viability of the play equipment purchased for the Sea Haven Park for the Glorya Jean Tate Park playground area; and

WHEREAS, on June 8, 2024, Resolution 2024 -71, the City Council approved Final design of Glorya Jean Tate Park Improvements, Phase 2; and

WHEREAS, the Glory Jean Tate Park Improvements, Phase 2 project includes the following park elements; dog park, basketball court, two pickleball courts, exercise/fitness area and horseshoe/cornhole court, picnic areas with pavilions, open turf area, landscaping and walkways in and around the park, park entrances along Abdy Way, Reservation Road and Cardoza Avenue, parking extension with EV charging stations and playground area; and

WHEREAS, o n June 8, 2024, Resolution 2024 -71, the City Council approved Transfer of 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); and

WHEREAS, on November 13,2024 the Tree Committee approved the project and on November 19, 2024, Resolution No. 2024-128 the City Council approved the advertisement and call for bids for the Glorya Jean Tate Park Improvements, Phase 2 project; and 5 Resolution No. 2025-
Page Two

WHEREAS, the Glorya Jean Tate Park Improvements, Phase 2 project (QLP 2119) is included in the Capital Improvement Program with a budget of $8M; and

WHEREAS, on January 8, 2025, four (4) sealed bids were received, opened, and were publicly read in person for the project. The following are the bid results: Monterey Peninsula Engineering of Marina, CA: $4,453,351.90 (Base Bid), $4,000.00 (Additive Alt. Bid 1), $69,000.00 (Additive Alt. Bid 2), $4,526,351.90 ( Grand total Bid) ; Robert A. Bothman Inc. of Santa Clara , CA :
$5,041,000.00 (Base Bid), $21,000.00 (Additive Alt. Bid 1), $85,000.00 (Additive Alt. Bid 2), $5,147,000.00 ( Grand total Bid); Galeb Paving Inc. of Saratoga , CA: $5,336936.39 (Base Bid), $20,900.00 (Additive Alt. Bid 1), $26,400.00 (Additive Alt. Bid 2), $5,384,236.39 ( Grand total Bid); and The don Chapin Company of Salinas , CA : $5,871,058.00 (Base Bid), $5,000.00 (Additive Alt. Bid 1), $50,000.00 (Additive Alt. Bid 2), $5,926,058.00 ( Grand total Bid) ; and

WHEREAS, the estimated expenditure is $7,961 ,328.22 and t he approved CIP project funding amount of $8M is sufficient to award the construction of the Grand Total Bid, and has about $38, 671.78 available for transfer of fund from Glorya Jean Tate Park (Capital Project # QLP2119) to Sea Haven Community Park (Capital Project # QLP 2016) ; and

WHEREAS, this action of awarding of construction contract for the execution of the Glorya Jean Tate Park Improvements Phase 2 Project is not a project as defined by the California Environmental Quality Act (CEQA); and

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

1. Adopt Resolution No. 2025-, awarding a construction contract for the Glorya Jean Tate Park Improvements Phase 2 Project to Monterey Peninsula Engineering of Marina CA for the grand total bid in the amount of $4,526,351.90; and

2. Authorize the City Manager to execute contract documents, Exhibit A, subject to final review and approval by the City Attorney; and

3. Authorize the City Manager or designee to expend up to an additional 10% of the contract amount for potential construction contingencies and to execute all construction change orders on behalf of the City; and

4. Authorize the Finance Director to make necessary accounting and budgetary entries.

PASSED AND ADOPTED by the City Council of the City of Marina at a regular meeting duly held on the 22nd day of January 2025, 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
6 Glorya Jean Tate Park Improvements Phase 2 Project
A9 Form of Contract
36 A9 FORM OF CONTRACT
FOR
Glorya Jean Tate Park Improvements Phase 2 Project
THIS CONTRACT is made and entered into this 2024, by and between The City of Marina, a municipal corporation of the State of California, hereinafter called “City of Marina” or “City” and Monterey Peninsula Engineering (MPE), hereinafter called “Contractor”, for the work described herein. a. WITNESSETH, in this consideration of their covenants, the parties hereto agree as follows:

2. Contract Award. In response to the Notice to Bidders, Contractor submitted a Proposal to perform the work for the Glorya Jean Tate Park Improvements Phase 2 Project (“Project”). On January 22, 2025, the City awarded this Contract to Contractor.

3. Contract Documents. The Contract Documents for this Contract consist of the following, which comprise the entire agreement between the City and Contractor:
a. Notice to Bidders & Information for Bidders
b. Accepted Proposal (A3)
c. Proposal Supplement Including an Experience Statement and List of Proposed Subcontractors (A4-A5);
d. Proposal Guaranty Bond(A6 );
e. Non- Collusion Affidavit (A7);
f. Local Hiring Requirements (A8);
g. Contract Agreement (A9)
h. Bond for Labor and Material (A10); (only if bid amount exceeds $25,000) i. Performance Bond (A11); (only if bid amount exceeds $25,000) j. Evidence of Insurance ( Certificate of Insurance)
k. Project Plans and Specifications
l. Standard Plans and Specifications, Caltrans – 2023 Edition m. California Building Code and associated codes- recent edition adopted by the City ( for Building Related projects)
n. Any Addenda
o. Any Construction Change Order
p. Additional documents:

These Contract Documents are incorporated into this Contract and made a part hereof as fully and completely as if set forth herein verbatim.

4. Contractor’s Obligations. Contractor hereby covenants and agrees to furnish and provide all labor, materials, tools, appliances, equipment, plant and transportation, and all other things required or necessary to be furnished, provided or done, and build, erect, construct and complete the Project at the time and in the manner provided, and in strict accordance with the plans and specifications, therefore. Contractor must use its best efforts to complete the work in a professional and expeditious manner and to meet or exceed the performance standards required by the Contract Documents.

EXHIBIT A
7 Glorya Jean Tate Park Improvements Phase 2 Project
A9 Form of Contract
37 5. Payment. As full and complete compensation for Contractor’s timely performance and completion of the work in strict accordance with the terms and conditions of the Contract Documents, the City will pay Contractor four million five hundred twenty six thousand three hundred fifty one and ninety cents ($4,526,351.90) (“Contract Price”) for all of Contractor’s direct and indirect costs to perform the work, including all labor, materials, supplies, equipment, taxes, insurance, bonds, and all overhead costs, in accordance with the payment provisions in the Contract Documents.

6. Time for Completion. Contractor will fully complete the work on or before the expiration of the time specified in the Special Provisions after execution of the Contract on behalf of the City of Marina and the receipt from the City of Marina of a notice to proceed with the work.

7. Indemnification.
a. The City and all officers, employees, and agents thereof connected with the work, shall not be answerable or accountable in any manner for any loss or damage that may happen to the work or any part thereof; for any loss or damage to any of the materials or other things used or employed in performing the work; for injury to or death of any person; or for damage to property from any cause except losses due to sole or active negligence, or sole willful misconduct, of the City’s officers or employees.
b. To the fullest extent permitted by law, the Contractor will indemnify, defend (with counsel approved by the City), and hold harmless the City, its officials, officers, employees, agents, volunteers, and consultants (“indemnified parties”) from and against any or all loss, liability, expense, claims, penalties, costs (including costs, attorneys’ fees and expert fees of defense), suits, and damages of every kind, nature, and description directly or indirectly arising from or in any way connected to the performance of the work (“Claims”), regardless of Contractor’s fault or negligence, including any of the same resulting from the alleged or actual negligent act or omission of an indemnified party; except that said indemnity shall not be applicable to Claims arising from the sole negligence, active negligence, or sole willful misconduct of an indemnified party. In instances where the active negligence of an indemnified party accounts for only a percentage of the liability involved, the obligation of Contractor will be for that entire portion of the percentage of liability not attributable to the active negligence of the indemnified party.
c. The Contractor will indemnify, defend, and hold harmless the City, the City’s officials, officers, employees, volunteers, agents, and the Construction Manager and Engineer/Architect for all liability on account of any patent rights, copyrights, trade names, or other intellectual property rights that may apply to the Contractor’s performance of the work. The Contractor will pay all royalties or other charges as a result of intellectual property rights that may apply to methods, types of construction, processes, materials, or equipment used in the performance of the work, and will furnish written assurance satisfactory to the City that any such charges have been paid.
d. Approval of the Contractor’s certificates of insurance and/or endorsements does not relieve the Contractor of liability under this Section 6. The Contractor will defend, with legal counsel reasonably acceptable to the City, any action or actions filed in connection with any Claims and will pay all related costs and expenses, including attorneys’ fees incurred. The Contractor will
e. promptly pay any judgment rendered against the City, its officials, officers, employees, agents, volunteers, or consultants for any Claims. In the event the City, its officials, officers,

EXHIBIT A
8 Glorya Jean Tate Park Improvements Phase 2 Project
A9 Form of Contract
38 employees, agents, volunteers, or consultants is made a party to any action or proceeding filed or prosecuted against Contractor for any Claims, Contractor agrees to pay the City, its officials, officers, employees, agents, volunteers, and consultants any and all costs and expenses incurred in such action or proceeding, including but not limited to, reasonable attorneys' fees.
f. In accordance with Civil Code § 2782(a), nothing in the Contract will be construed to indemnify the City for defects in design furnished by the City. g. This indemnification and duty to defend shall extend to Claims asserted after termination of this Contract for whatever reason.
h. The City and Contractor shall timely notify each other of the receipt of any third-party claim relating to the contract. The City shall be entitled to recover its reasonable costs incurred in providing such notification.

8. Guarantee. The Contractor agrees to immediately repair and replace all defective material and workmanship discovered within one year after acceptance of final payment by Contractor and to indemnify City of Marina against all loss and damage occasioned by any such defect, discovered within that year, even though the damage or loss may not be ascertained until after the expiration thereof. Provided, however, that if such failure of the Contractor to perform should not, by reasonable diligence, be discoverable or discovered within that one year, then the obligation of the Contractor to repair and replace that defective material or workmanship shall continue until one year after the actual discovery thereof.

9. Workers’ Compensation Certification. Pursuant to Labor Code § 1861, by signing this Contract, Contractor certifies as follows: “I am aware of the provisions of Labor Code § 3700 which require every employer to be insured against liability for workers’ compensation or to undertake self- insurance in accordance with the provisions of that code, and I will comply with such provisions before commencing the performance of the Work on this Contract.”

10. Independent Contractor.
a. The Contractor is and shall at all times remain as to City a wholly independent contractor. The personnel performing the work under this Contract on behalf of Contractor shall at all times be under Contractor’s exclusive direction and control. Neither City nor any of its officers, employees, or agents shall have control over the conduct of Contractor or any of Contractor’s officers, employees, or agents, except as set forth in the Contract Documents. Contractor shall not at any time or in any manner represent that it or any of its officers, employees, or agents are in any manner officers, employees, or agents of the City. Contractor shall not incur or have the power to incur any debt, obligation, or liability whatever against City, or bind City in any manner. Contractor's employees in no circumstances shall be entitled to part of any pension plan, insurance, bonus or any similar benefits which City provides its own employees. b. Any and all claims that may arise under the Workers’ Compensation Act on behalf of Contractor’s employees or sub-contractors, while so engaged in the work, and all claims made by a third party as a consequence of any negligent act or omission on the part of the Contractor employees or sub-contractors, while so engaged in any of the work provided for or rendered herein shall not be City’s obligation.

11. Conflicts of Interest. Contractor, its employees, subcontractors and agents, may not have, maintain or acquire a conflict of interest in relation to this Contract in violation of any City ordinance or

EXHIBIT A
9 Glorya Jean Tate Park Improvements Phase 2 Project
A9 Form of Contract
39 requirement, or in violation of any California law, including Government Code § 1090 et seq., or the Political Reform Act, as set forth in Government Code § 81000 et seq. and its accompanying regulations. Any violation of this Section constitutes a material breach of the Contract.

12. Bonds and Insurance. Concurrently with the execution of this Contract, Contractor shall file with the City of Marina the bonds and evidence of insurance specified in the Contract Documents and subject to adjustment provided therein. The Contractor agrees at all times during the progress of the work to carry with insurance carriers approved by the City of Marina full coverage workmen's compensation and public liability insurance in the form and to the extent called for in Section 7-1.06 of the Standard Specifications, State of California, 2023 Edition. Such insurance policy shall contain an endorsement that the same shall not be canceled nor the amount of coverage be reduced until at least 30 days after receipt by the City of Marina by certified or registered mail of a written notice of such cancellation or reduction in coverage.

13. Audit, and Examination and Ownership of Records.
a. Contractor shall maintain complete and accurate records with that relate to the performance of work under this Contract in sufficient detail to permit an evaluation of work. All such records shall be maintained in accordance with generally accepted accounting principles and shall be clearly identified and readily accessible.
b. The City may examine and audit at no additional cost to the City all books, estimates, records, contracts, documents, bid documents, bid cost data, subcontract job cost reports and other Project-related data of the Contractor, subcontractors engaged in performance of the work, and suppliers providing supplies, equipment and other materials required for the work, including computations and projections related to bidding, negotiating, pricing or performing the work or contract modifications and other materials concerning the work, including, but not limited to, Contractor daily logs, in order to evaluate the accuracy, completeness, and currency of cost, pricing, scheduling and any other project related data. c. The Contractor will make available all such Project related data at all reasonable times for examination, audit, or reproduction at the Contractor’s business office at or near the work site, and at any other location where such Project related data may be kept until three (3) years after final payment under the Contract.
d. Pursuant to California Government Code section 8546.7, if the amount of public funds to be expended is in excess of $10,000, this Contract shall be subject to the examination and audit of the State Auditor, at the request of the City, or as part of any audit of the City, for a period of three (3) years after final payment under the Contract. e. No portion of the Contract Documents may be used for any purpose other than construction of the Project, without prior written consent from City. Contractor is deemed to have conveyed the copyright in any designs, drawings, specifications, shop drawings, or other documents (in paper or electronic form) developed by Contractor for the Project, and City will retain all rights to such works, including the right to possession.
f. This Section 12 shall survive termination of this Contract.

14. Notice. All notices, requests, and approvals must be in writing and may be given either by (i) personal service, (ii) delivery by a reputable document delivery service, such as but not limited to, Federal

EXHIBIT A
10 Glorya Jean Tate Park Improvements Phase 2 Project
A9 Form of Contract
40 15. Express, which provides a receipt showing date and time of delivery, or (iii) mailing in the United States Mail, by first class mail, addressed to the address of the party as set forth below or at any other address as that party may later designate by notice:

To the City:

Layne Long
City Manager
211 Hillcrest Avue
Marina CA 93933
To the Contractor:

Monterey Peninsula Engineering
Attn. Peter Taormina, Manager
P.O Box 400
Marina CA 93933
[email protected]
Notice is effective on the date of personal service; the date of delivery confirmed by a reputable overnight delivery service; or 5 days following deposit in a United States mailbox, or date of postmark. The parties may agree to notice by email.

16. Attorney’s Fees. In the event of any controversy, claim or dispute relating to this Contract or the breach thereof, the prevailing party shall be entitled to recover from the losing party reasonable expenses, attorney's fees and costs.

17. Third-Party Beneficiaries. There are no intended third-party beneficiaries to this Contract except as expressly provided in the Contract Documents.

18. Governing Law and Venue. This Contract will be governed by California law and venue will be in the Superior Court of Monterey County, or the federal district court with jurisdiction over the City, and no other place.

19. Amendment. No amendment or modification of this Contract will be binding unless it is in a writing duly authorized and signed by the parties to this Contract.

20. Integration. This Contract and the Contract Documents incorporated herein, including authorized amendments or Change Orders thereto, constitute the final, complete, and exclusive terms of the agreement between the City and Contractor.

21. Waiver. Neither the acceptance of work or payment for work pursuant to this Contract shall constitute a waiver of any rights or obligations arising under this Contract. The failure by the City to enforce any of Contractor’s obligations or to exercise City’s rights shall in no event be deemed a waiver of the right to do so thereafter.

22. Severability. If any provision of the Contract Documents is determined to be illegal, invalid, or unenforceable, in whole or in part, the remaining provisions of the Contract Documents will remain in full force and effect.

23. Authorization. Each individual signing below warrants that they are authorized to do so by the party

EXHIBIT A
11 Glorya Jean Tate Park Improvements Phase 2 Project
A9 Form of Contract
41 that they represent, and that this Contract is legally binding on that party. If Contractor is a corporation, signatures from two officers of the corporation are required pursuant to California Corporation Code section 313.

24. Compliance with Provisions of Law.
a. The City is subject to laws relating to public agencies which are part of this contract as though fully set forth herein.
b. Contractor agrees to comply with all applicable federal, state and municipal laws and regulations, including but not limited to California Labor Code Division 2, Part 7, Chapter 1 regarding Public Works and Public Agencies.
c. Contractor shall comply with City of Marina Municipal Code Chapter 13.02 Local Hiring for Public Works.
d. Contractor shall comply with laws relating to the work.

IN WITNESS WHEREOF, the parties to these presents have hereunto set their hands the year and date first above written.

CONTRACTOR CITY OF MARINA
By:

By:

Print Name:

Layne P. Long, City Manager
Date:

Address:

Date:

APPROVED AS TO FROM:

By:

City Attorney
Date:

By:

Date:

ATTESTED:

By:

Anita Shepherd-Sharp Deputy City Clerk
Date:

Resolution No. 2025-

EXHIBIT A
12 January 15, 2025 Item No. 10f(1)

Honorable Mayor and Members City Council Meeting of
of the Marina City Council January 22, 2025

CITY COUNCIL CONSIDER ADOPTING RESOLUTION NO. 20 25-,
APPROVING THE ALLOCATION AND APPROPRIATION OF $ 80,000

FROM UNALLOCATED GENERAL FUNDS TO CAPITAL

IMPROVEMENT PROGRAM ADDING THE RESERVATION ROAD
CORRIDOR OPERATIONS STUDY HSR2501 AND AUTHORIZING THE

FINANCE DIRECTOR TO MAKE NECESSARY ACCOUNTING AND
BUDGETARY ENTRIES.

RECOMMENDATION:

It is recommended that the City Council:

1. Consider adopting Resolution No. 20 25-, approving the allocation and appropriation of $80,000 from unallocated General Funds to the Capital Improvement Program adding the Reservation Road Corridor Operations Study HSR2501, and;

2. Authorize the Finance Director to make the necessary accounting and budgetary entries.

BACKGROUND:

The City of Marina is seeking to redevelop Downtown Marina into a unique, vibrant, and pedestrian friendly environment per the Downtown Vitalization Specific Plan (DVSP) and improve multimodal access and safety for vulnerable populations and users along Del Monte Boulevard and Reservation Road.

At the regular meeting of October 15, 2024, the City Council adopted Resolution No. 2024-116, approving the Downtown Specific Plan. Part of the adopted motion included direction to staff to conduct a study to evaluate if a road diet is feasible for Reservation Road within the downtown corridor.

ANALYSIS:

Since 2019, Kimley Horn has been retained to provide traffic engineering support to analyze the transportation effects of implementing the Downtown Specific Plan on the City’s roadway network. Staff has tasked their team through their on-call professional services contract to study the impacts and benefits of improving Reservation Road as a two -lane versus a four-lane arterial roadway.

The Study will evaluate existing right -of-way dimensions, driveways, and intersections with records and aerial information. New cross -sections will be provided for a four -lane arterial roadway with a Class 4 (protected, on -road) bikeway along with a two -lane roadway diet cross - section. Both configurations will consider multimodal components for pedestrians, bicycles, and bus transit with a focus on traffic calming through the downtown corridor.

1 Along with presenting the possible cross sections, the consultant will generate a micro - simulation using the PTV VISSIM software using adopted projected traffic volumes to assess the impacts to the six major intersections and shopping center driveways. The simulations and design concepts will be presented to Council for community feedback.

FISCAL IMPACT:

The proposed cost for this corridor operations study is not to exceed $76,269. With administration and project management costs, staff is requesting an allocation and appropriation of $80,000 from the unallocated General Fund balance to the new HSR2501 project budget.

CEQA Findings:

The City has determined this is not a project under CEQA per Article 20 Section 15378 and under General Rule Article 5 Section 15061.

Respectfully submitted,

____________________________
Edrie Delos Santos, PE
Engineering Division
Public Works Department

____________________________
Ismael Hernandez
Public Works Director
City of Marina

_____________________________
Layne P. Long
City Manager
City of Marina
2 RESOLUTION NO. 2025-

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF MARINA
APPROVING THE ALLOCATION AND APPROPRIATION OF $80,000

FROM UNALLOCATED GENERAL FUNDS TO CAPITAL IMPROVEMENT

PROGRAM ADDING THE RESERVATION ROAD CORRIDOR
OPERATIONS STUDY HSR2501 AND AUTHORIZING THE FINANCE

DIRECTOR TO MAKE NECESSARY ACCOUNTING AND BUDGETARY
ENTRIES.

WHEREAS, the City of Marina is seeking to redevelop Downtown Marina into a unique, vibrant, and pedestrian friendly environment per the Downtown Vitalization Specific Plan (DVSP) and improve multimodal access and safety for vulnerable populations and users along Del Monte Boulevard and Reservation Road, and;

WHEREAS, at the regular meeting of October 15, 2024, the City Council adopted Resolution No.2024-116, approving the Downtown Specific Plan. Part of the adopted motion included direction to staff to conduct a study to evaluate if a road diet is feasible for Reservation Road within the downtown corridor, and;

WHEREAS, since 2019, Kimley Horn has been retained to provide traffic engineering support to analyze the transportation effects of implementing the Downtown Specific Plan on the City’s roadway network. Staff has tasked their team through their on -call professional services contract to study the impacts and benefits of improving Reservation Road as a two-lane versus a four-lane arterial roadway, and;

WHEREAS, the Study will evaluate existing right -of-way dimensions, driveways, and intersections with records and aerial information. New cross-sections will be provided for a four- lane arterial roadway with a Class 4 (protected, on-road) bikeway along with a two-lane roadway diet cross -section. Both configurations will consider multimodal components for pedestrians, bicycles, and bus transit with a focus on traffic calming through the downtown corridor, and;

WHEREAS, along with presenting the possible cross sections, the consultant will generate a micro-simulation using the PTV VISSIM software using adopted projected traffic volumes to assess the impacts to the six major intersections and shopping center driveways. The simulations and design concepts will be presented to Council for community feedback, and;

WHEREAS, the proposed cost for this corridor operations study is not to exceed $76,269. With administration and project management costs, staff is requesting an allocation and appropriation of $80,000 from the unallocated General Fund balance to the new HSR2501 project budget, and;

WHEREAS, the City has determined this is not a project under CEQA per Article 20 Section 15378 and under General Rule Article 5 Section 15061.

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

1. Approve the allocation and appropriation of $ 80,000 from unallocated General Funds to the Capital Improvement Program adding the Reservation Road Corridor Operations Study HSR2501, and;

3 Resolution No. 2025-
Page Two

2. Authorize the Finance Director to make the necessary accounting and budgetary entries.

PASSED AND ADOPTED, at a regular meeting of the City Council of the City of Marina, duly held on the 22nd day of January 2025 by the following vote:

AYES: COUNCIL MEMBERS:

NOES: COUNCIL MEMBERS:

ABSENT: COUNCIL MEMBERS:

ABSTAIN: COUNCIL MEMBERS:

_____________________________
Bruce C. Delgado, Mayor
ATTEST:

______________________
Anita Sharp, Deputy City Clerk
4 EXHIBIT A

TO STAFF REPORT

Page 1 of 3 ends

Scope of Services
Task 1 – Develop Buildout Roadway Cross Section and Plan Line Concepts Kimley-Horn team will use existing right of way and aerial information to prepare ultimate buildout cross section and plan line concepts alternatives. The Consultant will coordinate with the City on the features to be considered for accommodation into the roadway cross section. We will evaluate the available right of way compared to what is required for the proposed cross section improvements. The roadway network will also include multimodal components such as pedestrian, transit, bicycle facilities and other traffic calming features aimed to slow vehicle speeds for a downtown environment. Pedestrian connectivity and bicycle connectivity needs will be assessed as well as on-street parking demand.

Based on direction from City staff, the Consultant will prepare the following concept layouts in support of the traffic analysis and community engagement process:
▪ Roundabout layout alternatives along the Reservation Road corridor where feasible at the existing intersections.
• 4-Lane Option
o Maintain two travel lanes in each direction on Reservation Road with class IV bikeways
• 2-Lane Option
o Road diet of Reservation Road with class IV bikeways and reduction to one travel lane in each direction
• The Consultant will verify the traffic operations of the roundabout concept assuming the vehicle traffic from regional and projected growth in the City. ▪ Cross-section layouts of Reservation Road identifying opportunities for potential streetscape and landscaping improvements.

The Consultant will provide the cross -sections and concept layouts in electronic format to the City.
5

Page 2 of 3 ends

Task 2 – VISSIM Traffic Operations Analysis
Based on direction from the Client, Kimley -Horn will conduct a micro -simulation traffic operations comparison along Reservation Road between the 4-lane roadway with potential roundabouts and 2-lane roadway with potential roundabouts. The study area on Reservation Road will extend from the Del Monte Boulevard to California Avenue and will include the following study intersections.
▪ Del Monte Boulevard and Reservation Road
▪ Reservation Road and Vista Del Camino
▪ Reservation Road and Seacrest Ave
▪ Reservation Road and Shopping Center Driveways
▪ Reservation Road and De Forest Road
▪ Reservation Road and Crescent Avenue
▪ Reservation Road and California Avenue
The traffic simulation software PTV VISSIM will be used to model the roadway corridor for traffic operations and micro -simulation analysis. Driveways within the study area will also be included for model accuracy and calibration. The VISSIM model and analy sis will determine the intersection level of service operations and calculate measurement of effectiveness (MOEs) such as vehicle miles traveled, vehicle queues, and corridor travel times to compare between the study scenarios.

The Consultant will utilize Year 2040 cumulative scenario traffic volumes from the Association of Monterey Bay Area Government (AMBAG) Regional Travel Demand Model with the proposed DVSP development buildout.

Kimley-Horn will conduct up to two (2) VISSIM scenario runs for the project. Each scenario run will include models for AM and PM peak hour traffic volumes.

The traffic results from the VISSIM model will be incorporated into simulation videos for public meeting presentation and will include the following scenarios:
▪ Scenario 1A – 4-lane roadway with roundabouts AM Peak ▪ Scenario 1B – 4-lane roadway with roundabouts PM Peak ▪ Scenario 2A – 2-lane roadway with roundabouts AM Peak ▪ Scenario 2B – 2-lane roadway with roundabouts PM Peak

Page 3 of 3 ends

Task 3 – Public Meetings and Coordination
The Consultant will present the project at up to two (2) public meetings (City Council and/or Public Works Commission) to aid in answering questions about the proposed corridor alternatives, discuss the project with stakeholders, and gather community feedb ack. The Consultant will work with City staff and will prepare materials including, exhibits, tables, graphs, and/or PowerPoint presentations.

For the public meetings:
▪ It is assumed the public meeting will be attended in person. ▪ The public meeting will be attended by up to two (2) Kimley -Horn staff with support from City staff.

If the City desires public outreach and meetings beyond the scope provided, those efforts would be treated as additional services.

Compensation, Fees and Expenses:

Kimley-Horn will perform the Scope of Services on a labor fee with the maximum labor fee shown below. Kimley -Horn will not exceed the total maximum labor fee shown without authorization from the Client. Individual task amounts are provided for budgeting purposes only. Kimley-Horn reserves the right to reallocate amounts among tasks as necessary.

Task Number and Name Fee Type
1 Develop Buildout Roadway Cross-Section & Plan Line Concepts $26,323 Not to Exceed 2 VISSIM Traffic Operations Analysis $28,903 Not to Exceed 3 Public Meetings & Coordination $21,043 Not to Exceed
Kimley-Horn Proposal Fee $76,269

7 January 16, 2025 Item No. 10f(2)
Honorable Mayor and Members City Council Meeting
of the Marina City Council of January 22, 2025
CITY COUNCIL C ONSIDER ADOPTING RESOLUTION NO. 202 5-,
AUTHORIZING AN ADDITIONAL $40,000 .00 FROM THE GENERAL
FUND TO CIP NUMBER APF2321-LOS ARBOLES COURT RESURFACING

PROJECT
RECOMMENDATION:

It is recommended that the City Council:

1. Consider adopting Resolution No. 202 5-, authorizing an additional $40,000 .00 from the General Fund to CIP Number APF2321-Los Arboles Court Resurfacing Project.

BACKGROUND:

The tennis courts at Los Arboles are located on MPUSD property. However, the school district has not used the courts for physical education, athletics, or any other purpose for several years. While MPUSD has made the courts available for community use, they are rarely used due to the poor condition of the courts.

In FY 2023-24, City Council approved CIP Project Number APF2321in the amount of $75,000.00 to resurface the upper tennis courts and resurface and restripe the lower courts for pickleball.

Staff solicited several bids for this scope of work, all of which drastically exceeded the approved budget due to the poor condition of the courts. The lower courts in particular have significant structural damage due to tree roots lifting the asphalt, requiring the removal and replacement of several hundred square feet of asphalt. The upper courts are in better condition and require less repair prior to resurfacing and striping. However, the concrete steps to the upper courts need to be replaced.

Based on this evaluation, staff revised the scope to include:
• repairing, resurfacing, and dual striping (tennis and pickleball lines) on the upper courts only; • replacing broken concrete steps to the back gate;
• adding wind screen.

ANALYSIS:

Currently the Los Arboles courts are the only courts available to the community and they are in very poor condition.

While new courts are planned in future parks, those parks will not be activated until Spring 2026 at the earliest.

Completing this project will allow the community access to both tennis and pickleball . B oth are considered “lifetime sports” and provide numerous benefits to a community including exercise, competition, socialization, and sense of belonging.
1 FISCAL IMPACT:

The fiscal impact to complete this project as described is an additional $40,000.00.

California Environmental Quality Act (CEQA)
The presentation and providing input for Dunes City Park is not a project as defined by the California Environmental Quality Act (CEQA) per Article 20 Section 15378 and under General Rule Article 5 Section 15061.

CONCLUSION:

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

Respectfully submitted,

_____________________________
Andrea M. Willer, Ed.D.

Recreation & Cultural Services Director
City of Marina

REVIEWED/CONCUR:

_____________________________
Layne P. Long
City Manager
City of Marina

2 RESOLUTION NO. 2025-

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF MARINA
AUTHORIZING AN ADDITIONAL $40,000.00 FROM THE GENERAL FUND TO CIP NUMBER APF2321-LOS ARBOLES COURT RESURFACING PROJECT

WHEREAS, the tennis courts at Los Arboles are located on MPUSD property, they are not used by the school district, and

WHEREAS, MPUSD has made the courts available for community use, they are rarely used due to the poor condition of the courts, and

WHEREAS, in FY 2023-24, City Council approved CIP Project Number APF2321in the amount of $75,000 to resurface the upper tennis courts and resurface and restripe the lower courts for pickleball, and

WHEREAS, staff solicited several bids for this scope of work, all of which drastically exceeded the approved budget due to the poor condition of the courts, and

WHEREAS, staff revised the scope to include:
• repairing, resurfacing, and dual striping (tennis and pickleball lines) on the upper courts only; • replacing broken concrete steps to the back gate;
• adding wind screen.

WHEREAS, the Los Arboles courts are the only courts available to the community and they are in very poor condition, and

WHEREAS, new courts are planned in future parks, those parks will not be activated until Spring 2026 at the earliest, and

WHEREAS, completing this project will provide community access to both tennis and pickleball.

Both are considered “lifetime sports” and provide numerous benefits to a community including exercise, competition, socialization, and sense of belonging.

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

1. Authorize an additional $40,000.00 from the General Fund to CIP number APF2321 -Los Arboles court resurfacing project.

PASSED AND ADOPTED, by the City Council of the City of Marina at a regular meeting held on the 22nd day of January 2025 by the following vote:

AYES: COUNCIL MEMBERS:

NOES: COUNCIL MEMBERS:

ABSENT: COUNCIL MEMBERS:

ABSTAIN: COUNCIL MEMBERS:

____________________
Buce C. Delgado, Mayor

ATTEST:
________________________
Anita Sharp, Deputy City Clerk
3 January 15, 2025 Item No. 10g(1)

Honorable Mayor and Members City Council Meeting of the Marina City Council of January 22, 2025

CITY COUNCIL CONSIDER ADOPTING RESOLUTION NO. 202 5-,

AMENDING A CONTRACT FOR AUDITING SERVICES , AND

AUTHORIZING THE CITY MANAGER TO EXECUTE A CONTRACT

AMENDMENT WITH CHAVAN AND ASSOCIATES, LLP

RECOMMENDATION
It is recommended that the City Council:

1. Consider adopting Resolution No. 202 5-, a mending the contract for auditing services to Chavan and Associates, LLP (C&A), Certified Public Accountants (CPA), for one additional in the amount of $67,500 and;

2. Authorize the Finance Director to make necessary accounting and budgetary entries, and;

3. Authorize the City Manager to execute a contract amendment on behalf of the City subject to final review and approval by the City Attorney.

BACKGROUND
The City is required to retain the services of a licensed CPA firm to perform an independent audit of all City funds and financial transactions . The goal of the annual audit is to receive an independent auditor’s “opinion letter” and other management reports . These reports address the fair presentation of the City’s financial position in the financial statements, identify significant matters involving internal controls over financial reporting, and assess compliance with applicable laws, regulations, contracts, and grants. In addition to providing various mandated audit services, the independent audit firm also prepares any corresponding reports for the State Controller’s Office (SCO).

In Fiscal Year 2019/20, the City initiated a competitive proposal for audit services. The request for proposal was published in the Monterey Herald and also circulated to 15 audit firms. Eight firms submitted proposals and Chavan and Associates, LLP was selected based on their experience in the governmental accounting field, the strength of their proposed audit team, positive references, and client training. The resulting contract was for three years, with an option for two additional years. The City retained C & A for the complete five-year term, ending with the Fiscal Year 2023/24 audit.

In considering whether to issue a new request for proposal (RFP) for audit services, staff considered the impact to the City’s Finance staff and their knowledge of year -end processes. Over the last several years, the City has retained a consultant to prepare complex monthly and year -end accounting entries.

At the close of Fiscal Year 2023/24, staff assumed all of the year-end closing entries, as well as most of the complex year -end adjustments that were handled by the audit firm . In most Cities, these types of entries are prepared by internal staff. The City plans to fully transition the remaining monthly processes to the Finance Department staff by the end of the fiscal year. Due to a significant number of these entries taking place only at the end of each fiscal year, it may take two to three cycles before staff are fully proficient with these processes.

1 During this learning period, a transition to a new audit firm could be challenging. The Finance Department staff have only had one year of experience in preparing key year-end entries and schedules for debt, capital assets, pensions , other post -employment benefits ; and new lease and software subscription pronouncements. As part of a new audit, the y would be required to walk the auditors through financial policies, internal controls, and complex transactions within their respective areas. In addition, new audit firms will typically request extensive samples of financial transactions to become familiar with City processes ; and work with staff to gain an understanding of the City’s accounting structure and the unique operations associated with different funds. While the City would be subject to a robust audit with C & A, they would already have an basic understanding of the City’s accounting processes and systems; and staff would not be impacted by the introductory processes.

ANALYSIS
Government Code, Section 12410.6.(b) requires local agencies to change audit firms or rotate audit partners, if the lead audit partner , or the audit partner responsible for reviewing the audit has been performing the services for six consecutive years. The City’s contract ended in Fiscal Year 2023/24, which marks the fifth consecutive year of service. Amending th eir contract for an additional year would be within the six -year requirement. Chavan and Associates, LLP has also noted that they have sufficient partners to meet the rotation requirement.

The proposed cost for one a dditional year of audit services is $67,500. A copy of the C & A proposal is included in Exhibit A. This proposal lists the cost of each audit service; however, in some years all of the services may not be needed. For example, in Fiscal Year 2023/24, the City did not expend more than $750,000 in federal grant funds and a Single Audit was not required. While the attached proposal is $13,000 greater than the amount in the original agreement , the previous C & A proposal did not incorporate any inflationary increases over the five-year period and the City’s audit costs remained flat.

The City also expanded the scope of services to include an optional State Controller’s Office Annual Financial T ransactions Report for the Public F inancing Authority (SCO AFTER PFA). Prior to the addition of the new SCO report, t he proposed increase would equate to approximate ly 4% each year, when amortized over the six-year period. The new proposal could also be considered reasonable, because the City’s prior audit firm submitted a proposal for $69,450 during the original competitive process.

FISCAL IMPACT
There is no additional impact planned to City funds. Sufficient funds have been included in the General Fund, Preston Park Fund, and Abrams B Housing Funds to support the additional audit costs.

CONCLUSION:

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

Respectfully submitted,

_____________________________
Tori Hannah
Finance Director
City of Marina

_____________________________
Layne P. Long
City Manager
City of Marina
2 RESOLUTION NO 2025-

A RESOLUTION OF THE MARINA CITY COUNCIL AMENDING A CONTRACT FOR

AUDITING SERVICES AND AUTHORIZING THE CITY MANAGER TO EXECUTE A

CONTRACT AMENDMENT WITH CHAVAN AND ASSOCIATES, LLP

WHEREAS, in February 2020, the City requested proposals for audit services, and;

WHEREAS, pursuant to the request and a competitive evaluation process , Chavan & Associates, LLP was awarded a three-year contract, with an option to renew for two additional years, and;

WHEREAS, Chavan & Associates, LLP has demonstrated technical expertise and provided the City with professional audit services over the five-year contract period, and;

WHEREAS, in the current fiscal year, the City is transitioning the complex monthly and year -end accounting entries from a contract accountant to the City’s internal staff, with the goal of becoming self-sufficient by the end of the fiscal year, and;

WHEREAS, almost all of the Finance Department staff have been with the City less than three years, and Fiscal Year 2023/24 was the first year that the City’s internal accounting staff assumed the majority of these responsibilities, and;

WHEREAS, the City desires to retain Chavan & Associates, LLP for one additional year to provide the Finance Department staff with more time to learn these year -end processes, before considering a change in audit firms.

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

1. Approve a contract amendment with Chavan and Associate, LLP for one additional year in accordance with Exhibit A, and;

2. Authorize the Finance Director to make necessary accounting and budgetary entries, and;

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

PASSED AND ADOPTED by the City Council of the City of Marina at a regular meeting duly held on the 22nd day of January 2025 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 Page | 1 16450 Monterey Road, Ste. 5, Morgan Hill, CA 95037 Tel: 408-217-8749 • E-Fax: 408-872-4159
[email protected] • www.cnallp.com
December 11, 2025
City of Marina
211 Hillcrest Ave.

Marina, CA 93933
We are pleased to confirm our understanding of the services we are to provide for the City of Marina (the “City”) for the fiscal year ending June 30, 2025. We will audit the financial statements of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of the City and the related notes to the financial statements, which collectively comprise the City’s basic financial statements.

In addition, we will audit the City’s compliance over major federal award programs each fiscal year. We are pleased to confirm our acceptance and our understanding of this audit engagement by means of this letter. Our audits will be conducted with the objectives of our expressing an opinion on each opinion unit and an opinion on compliance regarding the City’s major federal award programs.

The objectives of our audit of the financial statements 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 opinion. 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 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 of America (GAGAS), will always detect a material misstatement when it exists. Misstatements, including omissions, can arise from fraud or error and 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.

The objectives of our compliance audit are to obtain sufficient appropriate audit evidence to form an opinion and report at the level specified in the governmental audit requirement about whether the City complied in all material respects with the applicable compliance requirements and identify audit and reporting requirements specified in the governmental audit requirement that are supplementary to GAAS and Government Auditing Standards, if any, and perform procedures to address those requirements.

Accounting principles generally accepted in the United States of America, (U.S. GAAP), as promulgated by the Governmental Accounting Standards Board (GASB), require that the items noted below be presented to supplement the basic financial statements. Such information, although not a part of the basic financial statements, is required by the GASB, 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. As part of our engagement, we will apply certain limited procedures to the required supplementary information (RSI) in accordance

EXHIBIT A
4 Page | 2 16450 Monterey Road, Ste. 5, Morgan Hill, CA 95037 Tel: 408-217-8749 • E-Fax: 408-872-4159
[email protected] • www.cnallp.com
with auditing standards generally accepted in the United States of America, (U.S. GAAS). These limited procedures will consist primarily of inquiries of management regarding their methods of measurement and presentation and comparing the information for consistency with management’s responses to our inquiries. We will not express an opinion or provide any form of assurance on the RSI. The following RSI is required by U.S. GAAP and will be subjected to certain limited procedures but will not be audited:

1. Management’s discussion and analysis.

2. Major fund budget to actual schedules.

3. P ension schedules.

4. Other postemployment benefit schedules.

Supplementary Information Other than RSI
Supplementary information other than RSI will accompany the City’s basic financial statements.

We will subject the following supplementary information to the auditing procedures applied in our audit of the basic financial statements and perform certain additional procedures, including comparing and reconciling the supplementary information to the underlying accounting and other records used to prepare the financial statements or to the financial statements themselves, and additional procedures in accordance with U.S. GAAS.

We intend to provide an opinion on the following supplementary information in relation to the financial statements as a whole:

1. Nonmajor fund combining balance sheets and schedules of revenues, expenditures and changes in fund balances.

2. Nonmajor budgetary comparison schedules, as applicable.

3. Fiduciary fund statements, as applicable.

4. General fund combining schedules, as applicable
Also, the document we submit to you will include the following other additional information that will not be subjected to the auditing procedures applied in our audit of the basic financial statements:

1. ACFR introductory section.

2. Statistical tables.

Schedule of Expenditures of Federal Awards
We will subject the schedule of expenditures of federal awards to the auditing procedures applied in our audit of the basic financial statements and certain additional procedures, including comparing and reconciling the schedule to the underlying accounting and other records used to prepare the financial statements or to the financial statements themselves, and additional procedures in accordance with auditing standards generally accepted in the United States of 5 Page | 3 16450 Monterey Road, Ste. 5, Morgan Hill, CA 95037 Tel: 408-217-8749 • E-Fax: 408-872-4159
[email protected] • www.cnallp.com
America. We intend to provide an opinion on whether the schedule of expenditures of federal awards is presented fairly in all material respects in relation to the financial statements as a whole.

Data Collection Form
Prior to the completion of our engagement, we will complete the sections of the Data Collection Form that are our responsibility. The form will summarize our audit findings, amounts and conclusions. It is management’s responsibility to submit a reporting package including financial statements, schedule of expenditure of federal awards, summary schedule of prior audit findings and corrective action plan along with the Data Collection Form to the federal audit clearinghouse.

The financial reporting package must be text searchable, unencrypted, and unlocked. Otherwise, the reporting package will not be accepted by the federal audit clearinghouse. We will assist you in the electronic submission and certification. You may request from us copies of our report for you to include with the reporting package submitted to pass-through entities.

The Data Collection Form is required to be submitted within the earlier of 30 days after receipt of our auditors’ reports or nine months after the end of the audit period, unless specifically waived by a federal cognizant or oversight agency for audits. Data Collection Forms submitted untimely are one of the factors in assessing programs at a higher risk.

Audit of the Financial Statements
We will conduct our audit in accordance with U.S. GAAS, the standards applicable to financial audits contained in Government Auditing Standards, issued by t he Comptroller General of the United States of America, and the audit requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). As part of an audit of financial statements in accordance with GAAS, and in accordance with Government Auditing Standards, we exercise professional judgment and maintain professional skepticism throughout the audit. We also complete the following:
• Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. 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. • 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. However, we will communicate to you in writing concerning any significant deficiencies or material weaknesses in internal 6 Page | 4 16450 Monterey Road, Ste. 5, Morgan Hill, CA 95037 Tel: 408-217-8749 • E-Fax: 408-872-4159
[email protected] • www.cnallp.com
control relevant to the audit of the financial statements that we have identified during the audit.
• 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, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation.
• Conclude, based on the audit evidence obtained, 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 a reasonable period of time.

Because of the inherent limitations of an audit, together with the inherent limitations of internal control, an unavoidable risk that some material misstatements or noncompliance (whether caused by errors, fraudulent financial reporting, misappropriation of assets, detected abuse, or violations of laws or governmental regulations) may not be detected exists, even though the audit is properly planned and performed in accordance with U.S. GAAS and Government Auditing Standards of the Comptroller General of the United States of America. Please note that the determination of abuse is subjective and Government Auditing Standards does not require auditors to detect abuse.

Our responsibility as auditors is limited to the period(s) covered by our audit and does not extend to any other periods.

We will issue a written report upon completion of our audit of the City’s basic financial statements. Our report will be addressed to governing body of the City. We cannot provide assurance that unmodified opinions will be expressed. Circumstances may arise in which our report may differ from its expected form and content based on the results of our audit. Depending on the nature of these circumstances, it may be necessary for us to modify our opinions, add an emphasis-of-matter or other-matter paragraph(s) to our auditor’s report, or if necessary, withdraw from the engagement. If our opinions on the basic financial statements are other than unmodified, we will discuss the reasons with you in advance. If, for any reason, we are unable to complete the audit or are unable to form or have not formed opinions, we may decline to express opinions or to issue a report as a result of this engagement.

In accordance with the requirements of Government Auditing Standards, we will also issue a written report describing the scope of our testing over internal control over financial reporting and over compliance with laws, regulations, and provisions of grants and contracts, including the results of that testing. However, providing an opinion on internal control and compliance over financial reporting will not be an objective of the audit and, therefore, no such opinion will be expressed.
7 Page | 5 16450 Monterey Road, Ste. 5, Morgan Hill, CA 95037 Tel: 408-217-8749 • E-Fax: 408-872-4159
[email protected] • www.cnallp.com
Audit of Major Program Compliance
Our audit of the City’s major federal award program(s) compliance will be conducted in accordance with the requirements of the Single Audit Act, as amended; and the provisions of U.S. Office of Management and Budget’s (OMB) Uniform Guidance; and will include tests of accounting records, a determination of major programs in accordance with Uniform Guidance, and other procedures we consider necessary to enable us to express such an opinion on major federal award program compliance and to render the required reports. We cannot provide assurance that an unmodified opinion on compliance will be expressed. Circumstances may arise in which it is necessary for us to modify our opinion or withdraw from the engagement.

The Uniform Guidance requires that we also plan and perform the audit to obtain reasonable assurance about whether material noncompliance with applicable laws and regulations, the provisions of contracts and grant agreements applicable to major federal award programs, and the applicable compliance requirements occurred, whether due to fraud or error, and express an opinion on the City’s compliance based on the audit. 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, Government Auditing Standards, and the Uniform Guidance will always detect material noncompliance when it exists. The risk of not detecting material noncompliance resulting from fraud is higher than for that resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.

Noncompliance with the compliance requirements is considered material if there is a substantial likelihood that, individually or in the aggregate, it would influence the judgment made by a reasonable user of the report on compliance about the City’s compliance with the requirements of the federal programs as a whole.

As part of a compliance audit in accordance with GAAS, and in accordance with Government Auditing Standards, we exercise professional judgment and maintain professional skepticism throughout the audit. We also identify and assess the risks of material noncompliance, whether due to fraud or error, and design and perform audit procedures responsive to those risks.

Our procedures will consist of determining major federal programs and, performing the applicable procedures described in the U.S. Office of Management and Budget OMB Compliance Supplement for the types of compliance requirements that could have a direct and material effect on each of the City’s major programs, and performing such other procedures as we consider necessary in the circumstances. The purpose of those procedures will be to express an opinion on the City’s compliance with requirements applicable to each of its major programs in our report on compliance issued pursuant to the Uniform Guidance.

Also, as required by the Uniform Guidance, we will obtain an understanding of the City’s internal control over compliance relevant to the audit in order to design and perform tests of controls to evaluate the effectiveness of the design and operation of controls that we consider relevant to preventing or detecting material noncompliance with compliance requirements applicable to each of the City’s major federal award programs. Our tests will be less in scope 8 Page | 6 16450 Monterey Road, Ste. 5, Morgan Hill, CA 95037 Tel: 408-217-8749 • E-Fax: 408-872-4159
[email protected] • www.cnallp.com
than would be necessary to render an opinion on these controls and, accordingly, no opinion will be expressed in our report. However, we will communicate to you, regarding, among other matters, the planned scope and timing of the audit and any significant deficiencies and material weaknesses in internal control over compliance that we have identified during the audit.

We will issue a report on compliance that will include an opinion or disclaimer of opinion regarding the City’s major federal award programs, and a report on internal controls over compliance that will report any significant deficiencies and material weaknesses identified; however, such report will not express an opinion on internal control.

Management’s Responsibilities
Our audit will be conducted on the basis that management acknowledge and understand that they have responsibility:

1. For the preparation and fair presentation of the financial statements in accordance with accounting principles generally accepted in the United States of America;

2. 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;

3. For identifying, in its accounts, all federal awards received and expended during the period and the federal programs under which they were received;

4. For maintaining records that adequately identify the source and application of funds for federally funded activities;

5. For preparing the schedule of expenditures of federal awards (including notes and noncash assistance received) in accordance with the Uniform Guidance;

6. For designing, implementing, and maintaining effective internal control over federal awards that provides reasonable assurance that the entity is managing federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards;

7. For identifying and ensuring that the entity complies with federal laws, statutes, regulations, rules, provisions of contracts or grant agreements, and the terms and conditions of federal award programs, and implementing systems designed to achieve compliance with applicable federal statutes, regulations, and the terms and conditions of federal award programs;

8. For disclosing accurately, currently, and completely the financial results of each federal award in accordance with the requirements of the award;

9. For identifying and providing report copies of previous audits, attestation engagements, or other studies that directly relate to the objectives of the audit, including whether related recommendations have been implemented;

10. For taking prompt action when instances of noncompliance are identified;

11. For addressing the findings and recommendations of auditors, for establishing and maintaining a process to track the status of such findings and recommendations and taking corrective action on reported audit findings from prior periods and preparing a summary schedule of prior audit findings;
9 Page | 7 16450 Monterey Road, Ste. 5, Morgan Hill, CA 95037 Tel: 408-217-8749 • E-Fax: 408-872-4159
[email protected] • www.cnallp.com

12. For following up and taking corrective action on current year audit findings and preparing a corrective action plan for such findings;

13. For submitting the reporting package and data collection form to the appropriate parties;

14. For making the auditor aware of any significant contractor relationships where the contractor is responsible for program compliance;

15. To provide us with:
a. Access to all information of which management is aware that is relevant to the preparation and fair presentation of the financial statements including the disclosures, and relevant to federal award programs, such as records, documentation, and other matters; b. Additional information that we may request from management for the purpose of the audit;
c. Unrestricted access to persons within the entity from whom we determine it necessary to obtain audit evidence;
d. A written acknowledgement of all the documents that management expects to issue that will be included in the annual report and the planned timing and method of issuance of that annual report; and
e. A final version of the annual report (including all the documents that, together, comprise the annual report) in a timely manner prior to the date of the auditor’s report.

16. For adjusting the financial statements to correct material misstatements and confirming to us in the management representation letter that the effects of any uncorrected misstatements aggregated by us during the current engagement and pertaining to the current year period(s) under audit are immaterial, both individually and in the aggregate, to the financial statements as a whole;

17. For acceptance of nonattest services, including identifying the proper party to oversee nonattest work;

18. For maintaining adequate records, selecting and applying accounting principles, and safeguarding assets;

19. For informing us of any known or suspected fraud affecting the entity involving management, employees with significant role in internal control and others where fraud could have a material effect on compliance;

20. For the accuracy and completeness of all information provided;

21. For taking reasonable measures to safeguard protected personally identifiable and other sensitive information; and

22. For confirming your understanding of your responsibilities as defined in this letter to us in your management representation letter.

With regard to the supplementary information and schedule of expenditures of federal awards (SEFA) referred to above, you acknowledge and understand your responsibility (a) for the preparation of the supplementary information and SEFA in accordance with the applicable criteria, (b) to provide us with the appropriate written representations regarding the supplementary information and SEFA, (c) to include our report on the supplementary information and the SEFA in any document that contains the supplementary information and that indicates that we have reported on such supplementary information and the SEFA, and (d) to present the supplementary information and the SEFA with the audited financial statements, or if the 10 Page | 8 16450 Monterey Road, Ste. 5, Morgan Hill, CA 95037 Tel: 408-217-8749 • E-Fax: 408-872-4159
[email protected] • www.cnallp.com
supplementary information and the SEFA will not be presented with the audited financial statements, to make the audited financial statements readily available to the intended users of the supplementary information and the SEFA no later than the date of issuance by you of the supplementary information and the SEFA and our reports thereon.

As part of our audit process, we will request from management, written confirmation concerning representations made to us in connection with the audit.

We understand that your employees will prepare all confirmations we request and will locate any documents or invoices selected by us for testing.

If you intend to publish or otherwise reproduce the financial statements and make reference to our firm, you agree to provide us with printers’ proofs or masters for our review and approval before printing. You also agree to provide us with a copy of the final reproduced material for our approval before it is distributed.

Nonattest Services
With respect to any nonattest services we perform, we will not assume management responsibilities on behalf of the City. However, we will provide advice and recommendations to assist City management in performing its responsibilities. At the end of the year, we agree to perform the following:
 Prepare the audited financial statements (ACFR), related note disclosures, required supplementary information, supplementary information (as noted above), the schedule of expenditures of federal awards, and the data collection form. These items will be prepared from information prepared and provided by the City during our audit, such as the City’s trial balance.
 Propose adjusting or correcting journal entries to be reviewed and approved by City management.

City management is responsible for (a) making all management decisions and performing all management functions; (b) assigning a competent individual to oversee the services; (c) evaluating the adequacy of the services performed; (d) evaluating and accepting responsibility for the results of the services performed; and (e) establishing and maintaining internal controls, including monitoring ongoing activities.

Our responsibilities and limitations of the nonattest services are as follows:
 We will perform the services in accordance with applicable professional standards, including GAAS, GAGAS, GASB and U.S. GAAP.
 The nonattest services are limited to the services previously outlined above. Our firm, in its sole professional judgment, reserves the right to refuse to do any procedure or take any action 11 Page | 9 16450 Monterey Road, Ste. 5, Morgan Hill, CA 95037 Tel: 408-217-8749 • E-Fax: 408-872-4159
[email protected] • www.cnallp.com
that could be construed as making management decisions or assuming management responsibilities, including determining account coding and approving journal entries. Our firm will advise the City with regard to certain positions taken in the preparation of the audited financial statements, but City must make all decisions with regard to those matters.

Government Auditing Standards require that we document an assessment of the skills, knowledge, and experience of management, should we participate in any form of preparation of the basic financial statements and related schedules or disclosures as these actions are deemed a non-audit service.

Audit Administration and Fees
Our all-inclusive maximum fee for these services will be as follows:
2025
City Audit 30,000$
GANN Limit Review Report 1,000
Single Audit 4,500
Marina Club Casino AUP 3,000
TAMC Measure X Audit 4,000
Preston Park Audit 8,500
Abrams Park Audit 8,500
SCO AFTR 3,500
SCO AFTR PFA 2,000
FORA Trust Fund 2,500
Total All Inclusive Maximum Fees 67,500$
Our fees include out-of-pocket costs (such as report reproduction, word processing, postage, travel, copies, telephone, etc.).

Our standard hourly rates vary according to the degree of responsibility involved and the experience level of the personnel assigned to your audit as follows:

Engagement Partner $400 per hour
Associate Partner/Reviewer $300 per hour
Audit Manager $200 per hour
Supervisor $150 per hour
Staff Auditor $125 per hour
Administrative $100 per hour
Our invoices for these fees will be rendered each month as work progresses and are payable on presentation. In accordance with our firm policies, work may be suspended if your account becomes thirty days or more overdue and may not be resumed until your account is paid in full. If 12 Page | 10 16450 Monterey Road, Ste. 5, Morgan Hill, CA 95037 Tel: 408-217-8749 • E-Fax: 408-872-4159
[email protected] • www.cnallp.com
we elect to terminate our services for nonpayment, our engagement will be deemed to have been completed upon written notification of termination, even if we have not completed our report.

You will be obligated to compensate us for all time expended and to reimburse us for all out-of- pocket costs through the date of termination. The above fee is based on anticipated cooperation from your personnel and the assumption that unexpected circumstances will not be encountered during the audit. If cooperation is not provided as anticipated and at a level that hinders the progress of the services to be provided, we retain the right to terminate the contract for cause with thirty (30) days’ notice. During that time, the City will have the opportunity to provide the cooperation required to complete the audit and C&A may rescind the cancellation.

If the services to be performed by C&A are not performed in an acceptable manner to the City, the City may cancel this contract for cause by providing notice to C&A, giving at least thirty (30) days’ notice of the proposed cancellation and the reasons for same. During that time period, C&A may seek to bring the performance of services to a level that is acceptable to the City, and the City may rescind the cancellation if such action is in the City’s best interest. Notwithstanding the above provisions, the City may, upon the expiration of thirty (30) days written notice to C&A, terminate the agreement at will. Payment for services or goods received prior to termination shall be made by the City provided those goods or services were provided in a manner acceptable to the City. Payment for those goods and services shall not be unreasonably withheld.

Sheldon Chavan, CPA, is the engagement partner for the audit services specified in this letter.

His responsibilities include supervising Chavan & Associates LLP’s services performed as part of this engagement and signing or authorizing another qualified firm representative to sign the audit report.

Other Matters
During the course of the engagement, we may communicate with you or your personnel via fax or e-mail, and you should be aware that communication in those mediums contains a risk of misdirected or intercepted communications.

Regarding the electronic dissemination of audited financial statements, including financial statements published electronically on your Internet website, you understand that electronic sites are a means to distribute information and, therefore, we are not required to read the information contained in these sites or to consider the consistency of other information in the electronic site with the original document.

Professional standards prohibit us from being the sole host and/or the sole storage for your financial and non-financial data. As such, it is your responsibility to maintain your original data and records and we cannot be responsible to maintain such original information. By signing this engagement letter, you affirm that you have all the data and records required to make your books and records complete.
13 Page | 11 16450 Monterey Road, Ste. 5, Morgan Hill, CA 95037 Tel: 408-217-8749 • E-Fax: 408-872-4159
[email protected] • www.cnallp.com
The audit documentation for this engagement is the property of Chavan & Associates LLP and constitutes confidential information. However, we may be requested to make certain audit documentation available to state and federal agencies and the U.S. Government Accountability Office pursuant to authority given to it by law or regulation, or to peer reviewers. If requested, access to such audit documentation will be provided under the supervision of Chavan & Associates LLP’s personnel. Furthermore, upon request, we may provide copies of selected audit documentation to these agencies and regulators. The regulators and agencies may intend, or decide, to distribute the copies of information contained therein to others, including other governmental agencies. We agree to retain our audit documentation or work papers for a period of at least seven years from the date of our report.

We will be available during the year to consult with you on financial management and accounting matters of a routine nature. You agree to inform us of facts that may affect the financial statements of which you may become aware during the period from the date of the auditor’s report to the date the financial statements are issued.

During the course of the audit, we may observe opportunities for economy in, or improved controls over, your operations. We will bring such matters to the attention of the appropriate level of management, either orally or in writing. At the conclusion of our audit engagement, we will communicate to management and the Board the following significant items from the audit:
 Our view about the qualitative aspects of the City’s significant accounting practices;  Significant difficulties, if any, encountered during the audit;  Uncorrected misstatements, other than those we believe are trivial, if any;  Disagreements with management, if any;
 Other findings or issues, if any, arising from the audit that are, in our professional judgment, significant and relevant to those charged with governance regarding their oversight of the financial reporting process;
 Material, corrected misstatements that were brought to the attention of management as a result of our audit procedures;
 Representations we requested from management;
 Management’s consultations with other accountants, if any; and  Significant issues, if any, arising from the audit that were discussed, or the subject of correspondence, with management.

In accordance with the requirements of Government Auditing Standards, a copy of our latest external peer review report is available on our website. If the foregoing is in accordance with your understanding, please indicate your agreement by signing this letter and emailing it to us at [email protected] or following the DocuSign link in the separate email. If you have any questions, please let us know. We appreciate the opportunity to be your financial statement auditors and look forward to working with you and your staff. 14 Page | 12 16450 Monterey Road, Ste. 5, Morgan Hill, CA 95037 Tel: 408-217-8749 • E-Fax: 408-872-4159
[email protected] • www.cnallp.com
Very truly yours,
Sheldon Chavan, CPA, Managing Partner
Chavan & Associates, LLP
RESPONSE:

This letter correctly sets forth the understanding of the City of Marina.

Signature:

Title:

Date:
15 MST

HIGHLIGHTS
Board of Directors Meeting
December 9, 2024

RECOGNIZED DECEMBER EMPLOYEE OF THE MONTH
The MST Board adopted Resolution 2025-10 recognizing Esteban Garcia, Utility Service Technician, as the December 2024 Employee of the Month for his outstanding contribution to MST and to the entire community.
25 YEARS OF SERVICE
The MST Board recognized Richard Higoy, Facilities Technician, for 25 years of service and his outstanding dedication and contribution to MST and to the entire community. 2024 ADMINISTRATIVE PEER OF THE YEAR
The MST Board recognized Courney Neff, Operations Superintendent, Auggie Ruelas, Mechanic A, and Jose de Jesus Ramirez Gomez, Coach Operator as the 2024 Peer of Year and for their outstanding dedication and contribution to MST and to the entire community.
2025 BOARD MEETING CALENDAR AND CONFERENCE DATES
The MST Board received the 2025 Board meeting calendar, committee meeting schedule, and conference dates.

SENTRY ALARM CONTRACT
The MST Board authorized the General Manager/CEO or their designee to enter into a contract with Sentry Alarm for alarm system replacement in the amount of $123,997, and a three (3) year service contract, with the option to extend for two (2) additional one (1) year periods at $3,398 per month, with a total contract amount not to exceed $327,877, including option years.
2025 STATE LEGISLATIVE PROGRAM
The MST Board approved the 2025 State Legislative Program. 2025 FEDERAL LEGISLATIVE PROGRAM
The MST Board approved the 2025 Federal Legislative Program. 2025 BOARD STRATEGIC SESSION AGENDA
The MST Board reviewed the agenda for the Board Strategic Session in January 2025.

GREENFIELD ON-CALL SERVICES
The MST Board approved the extension of Greenfield on-call services beyond December 31, 2024.

NEXT MST BOARD MEETING
The next regular MST Board meeting is scheduled for January 13, 2025 at 9:00 AM.

Agenda Item: 10j(1)
January 22, 2025
1 MST HIGHLIGHTS
Board of Directors Meeting
January 13, 2025
RECOGNIZED 2024 EMPLOYEES OF THE YEAR
The MST Board adopted Resolution 2025-11 recognizing Jacob Huggins, IT Specialist as the 2024 Employee of the Year for his outstanding contribution to MST and to the entire community.

RECOGNIZED 2024 MANAGEMENT EXCELLENCE AWARD WINNER
The MST Board recognized Jarred Augusta, Risk & Security Manager as the 2024 recipient of the Manager Excellence Award for his outstanding contribution to MST and the entire community.

BOARD MEMBER SERVICE RECOGNITIONS
The MST Board recognized Mayor Mike LeBarre, City of King and David Pacheco, City of Seaside for their 10 years of service and for their outstanding contribution to MST and to the entire community.

CONDUCTED STRATEGIC PLANNING WORKSHOP
The MST Board conducted its annual strategic planning workshop; reviewed strategic progress to date and emerging issues; received the FY2023-2025 Strategic Plan and 2- year action plan update from staff. The Board and staff also reviewed and discussed six Board Policy and Performance items; 1) Contactless Fare Payment Transition Plan, 2) Zero Emissions Bus Transition Plan; 3) Future of Contracted Transportation Services; 4) MST Land Utilization; 5) MST Board Code of Conduct; and 6) Four-Year Strategic Plan.

NEXT MST BOARD MEETING
The next regular MST Board meeting is scheduled for February 10, 2025.

Agenda Item: 10j(1)
January 22, 2025
2 January 16, 2025 Item No: 10j(2)
Honorable Mayor and Members City Council Meeting
of the Marina City Council of January 22, 2025
CITY COUNCIL CONSIDER ADOPTING RESOLUTION NO. 2024-,
RECEIVING AND FILING THE FISCAL YEAR 2023-2024 ANNUAL

REPORT ON THE COLLECTION AND USE OF MITIGATION FEES FOR NEW DEVELOPMENT IMPACTS.

REQUEST:

It is requested that City Council consider:

1. Adopting Resolution No. 2025-, receiving and filing the fiscal year 2023-2024 annual report on the collection and use of mitigation fees for new development impacts.

BACKGROUND:

AB 1600 (Statutes of 1998, Mitigation Fee Act), codified as Section 66000 et seq. of the California Government Code, regulates how public agencies collect, maintain, and spend development impact fees imposed on developers for the purpose of defraying costs of public facilities. It includes requirements for accounting, spending, and reporting the fees and related interest earnings.

The City's Public Building Facilities Impact Fee, Public Safety Facilities Impact Fee, Transportation (Roadway and Intersections) Facilities Impact Fee, and Parks Facilities Impact Fee collected by the City have been identified as fees subject to Government Code 66000 (AB 1600) requirements, and each had a balance remaining at the end of the most recently ended fiscal year.

These fees are accounted for in separate funds, and each fund earns and accumulates i nterest.

Expenditures from these funds have been used for the purposes for which the fees were collected.

ANALYSIS:

Attached (EXHIBIT A) is t he FY 2023-24 report required under Government Code Section 66006(b)(1). The report summarizes revenue and expenditures for the funds, and includes beginning and ending balances, as required. The purpose and use of the expenditures and transfers made during the fiscal year have been identified. Since the fees are imposed on development projects that impact the facility requirements of the community, the use of these fees to fund the construction of system facilities is reasonable.

The law also requires that this report be made available to the public. Th e requirement for public notification has been met in conjunction with the posting of the agenda and related attachment that is associated with the City Council meeting at which this report will be presented.

FISCAL IMPACT:

No direct fiscal impact results from receiving and filing this report of activity within the impact mitigation fee accounts. The 2016 Impact Fee nexus study established an allowable administrative fee to cover the cost of activities such as preparing the annual report. 1 California Environmental Quality Act (CEQA)
Receiving an informational report on the collection and use of mitigation fees is not a project under CEQA per Article 20 Section 15378(b).

CONCLUSION:

This report is submitted to City Council for information.

Respectfully submitted,

_____________________________
Edrie Delos Santos, PE
Engineering Division
Public Works Department

_____________________________
Tori Hannah, MBA
Finance Director
City of Marina

REVIEWED/CONCUR:

_____________________________
Layne P. Long
City Manager
City of Marina

2 RESOLUTION NO. 2025-

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF MARINA
RECEIVING AND FILING THE FISCAL YEAR 2023-2024 ANNUAL REPORT ON THE COLLECTION AND USE OF MITIGATION FEES FOR NEW DEVELOPMENT.

WHEREAS, the City of Marina collects impact fees to mitigate the effects of increased demand for public facilities, transportation infrastructure, and parks, and;

WHEREAS, pursuant to the Mitigation Fee Act (Government Code Section 66000 et seq.), the City is required to annually report certain information regarding the collection of development impact fees, and;

WHEREAS, the Report for Fiscal Year 2023-24, attached as “Exhibit A,” identifies unexpended impact fee programs, and;

WHEREAS, receiving an informational report on the collection and use of mitigation fees is not a project under CEQA per Article 20 Section 15378(b), and;

WHEREAS, the Report was made available to the public prior to this Council meeting, and;

NOW, THEREFORE, BE IT RESOLVED, that the City Council of the City of Marina does hereby receive and file the fiscal year 2023-2024 annual report on the collection and use of mitigation fees for new development.

PASSED AND ADOPTED by the City Council of the City of Marina at a regular meeting duly held on the 22nd day of January 2025, 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 EXHIBIT A

Annual Impact Fee Report
For the City of Marina
For Fiscal Year 2023-24

Published: Monday, December 23, 2024
This report contains information on the City of Marina’s development impact fees for Fiscal Year 2023-24. This information is presented to comply with the annual reporting requirements contained in Government Code section 66000 et seq. Please note that this annual report is not a budget document, but rather is compil ed to meet reporting requirements. It is not intended to represent a full picture of currently planned projects as it only reports project information, revenues and expenditures for Fiscal Year 2022-23.

Government Code Section 66006 requires local agencies to submit annual and five -year reports detailing the status of development impact fees. The annual report must be made available to the public within 180 days after t he last day of the fiscal year and must be presented to the public agency (City Council) no less than 15 days after it is made available to the public.

This report summarizes the following annual reporting information for each of the development impact fee programs:

1. A brief description of the fee program.

2. Schedule of fees.

3. Beginning and ending balances of the fee program.

4. Amount of fees collected, interest earned, and transfers/loans.

5. An identification of each public improvement on which fees were expended and the amount of the expenditures on each improvement, including the total percentage of the cost of the public improvement that was funded with fees.

6. A description of each interfund transfer or loan, the date the loan will be repaid , the rate of interest, and a description of the public improvement on which the transferred or loaned fees will be expended.

7. The estimated date when projects will begin if sufficient revenues are available to construct the project.

8. The amount of refunds made to property owners.

More detailed information on certain elements of the various fee programs is available through other documents such as nexus studies , master plan s, the capital improvement program, and budgets.

4 2

TABLE OF CONTENTS
Citywide Impact Fee Program ......................................................................................... Page Fee Program Descriptions ...............................................................................................3 Financial Reporting .........................................................................................................4 Project Descriptions .................................................................................................... 5-6 Fee Schedules .............................................................................................................. 7-8 5 3
Impact Fee Program Descriptions

Public Building Facilities Fee

The Public Facilities Fee is imposed to pay for the public building costs for a City Hall, Public Works Yard and a Senior Community Center. Residential and commercial development help pay the City Hall and Public Works Yard. Only residential development pays towards the future Senior Community Center.

Public Safety Facilities Fee

The Public Safety Fee is imposed to pay the public building costs for a new fire station and animal control facility. Residential and commercial development help pay for these facilities.

Transportation Facilities Fee – Roadways and Intersections

New vehicle trip generation by new development impacts the City’s roadways and intersections.

What portion of the development impact not paid by other transportation revenues are paid by transportation impact fees. The City divides these impacts into roadway and intersection impacts and collects fees for these two types of transportation impacts.

Park Facilities Fee

The Park Facilities Fee is imposed to create additional park facilities to maintain the same ratio of park space currently available to the residents of Marina. The fee is limited to residential development.

The City does not typically earmark impact fees for any specific project as the revenues are collected, but rather the revenues are applied toward a series of capital improvement projects as outlined in the nexus studies, such as future parks, transportati on infrastructure, and other capital facilities.
6 Annual Impact Fee Report
For the City of Marina
For Fiscal Year 2023-24
Published: Monday, December 23, 2024

7 5
Project Descriptions

Windy Hill Park Playground Upgrades ($100,000 Parks)
The project includes the removal and replacement of the existing Playground equipment as well as the construction of new restroom facilities.

Preston Park Upgrades ($3,000,000 Parks)
The project includes the construction of a new Playground and picnic amenities. It also includes the replacement of the existing turf, renovation of the existing concession building, and the expansion of the fields for multiple uses.

Imjin Parkway & California Avenue Intersection Improvements ($500,000 Intersection) The latest traffic operations study for the Dunes Development has identified this mitigation project triggered by the latest progress in development. The project includes widening California Ave to include right-turn pockets and Northbound and Southbound left turn pockets as well as signal upgrades. The design will coordinate with the FORTAG project funded by TAMC.

Imjin Parkway & California Avenue Intersection Improvements ($1,200,000 Intersection) The latest traffic operations study for the Dunes Development has identified this mitigation project triggered by the latest progress in development. The project includes constructing a new traffic signal at the intersection of Reindollar Ave. and California Ave. The design will coordinate with the FORTAG project funded by TAMC.

California Avenue Improvements, Imjin Parkway to 8th Street ($3,000,000 Roads) An agreement between the City and the Dunes Developer will allow the full construction of improvements for California Avenue adjacent to the new development through deferred impact fees. The project includes the construction of right-of-way improvements including curb, gutter, sidewalk and striping for bike lands and street parking. The design will coordinate with the FORTAG project funded by TAMC.

Development Impact Fee Study Update ($10,000 from each Fee Category, $50,000 total) The purpose of the Development Impact Fee Study Update is to re-evaluate and update the fees developed from the 2016 study, and to incorporate the adopted CIP projects and additional recommended projects. Additional appropriation of Impact Fee funds was approved through Council Resolution No. 2023-47.

8 6

Annual Impact Fee Report
For the City of Marina
For Fiscal Year 2023-24

9 7

10 8

11 January 16, 2025 Item No: 10j(3)

Honorable Mayor and Members City Council Meeting
of the Marina City Council of January 22, 2025

CITY COUNCIL TO CONSIDER ADOPTING RESOLUTION NO. 202 5-

RECEIVING AND FILING THE ANNUAL FINANCIAL REPORT ,

RECEIVING AND FILING THE TRANSPORTATION SAFETY AND

INVESTMENT PLAN ACCOUNT FUND REPORT WITH INDEPENDENT
AUDITORS’ 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, 2024; and,

2. Receive and file the City’s Annual Transportation Safety and Investment Plan Account Funds with Independent Auditors’ Report for the period ending June 30, 2024.

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, 2024.

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, 202 4, 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 of Marina for the fiscal year ended June 30, 2024. The information included in the financial section of this report fulfils the aforementioned state law.

The City’s financial statements include a Transmittal Letter that provides a profile of the local government, information that may be useful in assessing the City’s economic condition, and an overview of major initiatives, and acknowledgements.

The financial section begins with an overview or discussion on the City’s financial statements. This section is titled 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
(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 agenda report provides a high-level introduction of the key elements of Annual Comprehensive Financial Report, primarily underscored in the Management Discussion and Analysis. 1 The City is engaged in a number of different lines of service and businesses. The principal method of distinguishing the results of those lines is the fund. The City uses three types of funds:

Governmental, Enterprise and Fiduciary.

Governmental Funds focus on spendable resources and an entity’s short -term position . The corresponding fund statements include cash and short-term receivables; and current liabilities, such as accounts payable. They exclude capital assets, depreciation, and long-term debt. Their ending fund balance provides an i ndication of resources that are available for use. The primary governmental fund and main City operating fund is the General Fund. The General Fund supports services, which include police, fire, community development, recreation, public works, and general administration. Additional governmental funds focus on capital improvements, community facilities districts, debt service, and special revenue or defined purposes.

Proprietary or Enterprise Funds are presented similar to private sector businesses. They dif fer from governmental funds in that they include capital assets and debt. The change in net position or net income does not approximate cash because no n-cash assets, such as real estate, can be rather significant. 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 used to report assets held through a trust agreement, an equivalent arrangement, or in a custodial capacity. This includes the City’s responsib ility to discharge the debt obligations of the former Marina Redevelopment Agency. The City’s fiduciary funds include the FORA Dissolution Administration Fund, the Successor Agency Obligation Fund, and the Successor Agency Housing Asset Fund.

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

• Did the fund experience a positive net change in fund balance, prior to capital expenditures or non-operating transfers?

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

The net change in fund balance is important in understanding if there are sufficient operating revenues to cover on-going operating costs. If there is a positive net difference, this would typically represent a structurally balanced budget. In contrast, a negative net income can be sustained for a limited amount of time; however further analysis is required to understand if the negative net change is a short-term situation or a structural condition.

To assist with fiscal sustainability, the City references a structural balanced budget formula during the budget cycle , and when new personnel or on-going contracts are added. This, along with financial projections assist with monitoring the General Fund’s ability to provide services over a long-term horizon.

Fund balance, or available cash, is important to consider because such resources allow a fund to temporarily operate even when the fund experiences negative net losses. This may occur when funds have accumulated to support capital projects; or when there is a reduction in revenues due to a recession.

2 ANALYSIS:

Governmental Funds – Fund Balance

Table 1 – Fund Balance of Governmental Funds as of June 30, 2024 (in thousands)

City Abrams B
Capital Impact FORA Debt Nonmajor
General Projects Fee Dissolution Service Gov't
Fund Fund Fund Fund Fund Funds Total
Total Revenues 40,177$ 7,110$ 6,562$ 6,213$ 776$ 4,737$ 65,576$ Total Expenditures 31,347 14,045 - 2,076 744 3,426 51,637 Revenues Over (Under) Expenditures 8,830 (6,934) 6,562 4,137 32 1,311 13,938 Other Financing Sources 8,487 - - - - - 8,487 Transfers In 133 25,956 - - - 6,137 32,226 Transfers Out (14,590) - (7,850) (4,626) - (4,266) (31,332) Net Change in Fund Balances 2,860 19,022 (1,288) (489) 32 3,183 23,320 Beginning Fund Balances 44,334 27,290 24,644 20,558 418 24,610 141,854 Ending Fund Balances 47,194$ 46,312$ 23,356$ 20,069$ 450$ 27,793$ 165,174$ Major Funds
June 30, 2024
Summary of Changes in Fund Balance - Governmental Funds (in thousands)

At the close of Fiscal Year 2023/24, the City’s governmental funds reported combined fund balances of $165.2 million, which is an increase of $ 23.3 million in comparison with the prior year. This includes a $13.9 million operating surplus; an $8.4 million land sale, and $1 million in net transfers.

General Fund – Fund Balance
As of June 30, 202 4, the unassigned fund balance of the general fund was $ 24.0 million. Th is balance includes the proceeds from a $6.3 million prior year land sale, as well as the current $8.4 million land sale. The components or classifications of fund balance are presented below.

Table 2 – Components of the General Fund Balance (in thousands)

Nonspendable
Leases receivable 339,833$
Restricted:

Habitat Restoration 422,980
Opioid Settlements 53,963
Public Safety 239,493
FAA Military Airport Program 750,000
Total restricted 1,466,436$
Committed:

Emergency Reserve 6,819,483$
Compensated Absences 400,000
Community Improvements 296,553
Fire Truck Purchase 1,889,888
Vehicle & Equipment Replacement 4,569,280
OPEB 200,000
Groundwater Litigation Stabilization 2,000,000
Pension Stabilization 5,000,000
Library Maintenance 241,248
Total committed 21,416,452$
Unassigned 23,971,253$
Total general fund balance 47,193,974$
General Fund
June 30,2024
Components of Fund Balance

3 The total General Fund balance increased from $44.3 million to $47.2 million, which represents an increase of $2.9 million when compared to the prior year. This includes $8.8 million in operating revenues in excess of on-going expenditures, an $8.4 million land sale , and $14.4 million in net transfers, which primarily reflect the investment in capital improvements. The positive net operating difference was driven by increased revenue performance; net of savings from position vacancies, contracts and purchases that were carried forward into the next year, and spending reductions.

Additional details can be found in the MD & A section of the ACFR.

Capital Projects Fund
The Capital Project Fund revenues include approximately $6.7 million in grants and local contributions; and $400,000 in additional revenues. The transfers -in of $26.0 million primarily reflect $13.5 million from the General Fund, $7.9 million from the Impact Fee Fund, and $4.6 million from the FORA Dissolution Fund. All revenues received in this fund are used to support specific capital improvements. The fund balance of $46.3 million is earmarked for approved or carried-forward capital projects.

Impact Fee Fund
The Impact Fee Fund receives fees to offset the costs of public infrastructure and facilities that are needed to support the increased demand from new development projects. In Fiscal Year 2023/24, the City received $5.6 million in impact fees and $984,401 in interest earnings. The annual expenditures were used to support $7.9 million in capital projects, with $3.1 million allocated to parks, $4.7 million to roads and intersections; and $50,000 for facilities, public safety, and a fee study. The remaining fund balance of $23.4 million can only be used for improvements that correspond with the impact of new developments.

Fort Ord Reuse Authority (FORA) Dissolution Fund
This fund is used to account for the resources received from the FORA dissolution process and Community Facilities District Fees. The Fiscal Year 2023/24 revenues of $6.2 million consist of $4.2 in FORA CFD fees, $954,000 in interest earnings, and $1.0 million in other revenues.

Approximately $2 million was expended on blight removal and habitat management, while $4.6 million was transferred to support capital projects. The remaining $20.1 million fund balance may only be used for blight removal, capital improvements, or specified habitat management activities within the FORA boundaries.

Abrams Debt Service
The Abrams B Debt Service Fund receives revenues and interest earnings to support debt service payments on the Abrams Debt Service bonds. The Abrams B Housing Fund transfers the annual debt service amount to this fund for future payments. The remining fund balance of $450,371 is designated for future debt service payments.

All Other Nonmajor Governmental Funds
The City has twenty-one additional non-major governmental funds. Most of these funds have limited activity, such as the Public Educational and Government Fund (PEG) which collects assessments from cable programming companies to support Council Meeting broadcasts and related equipment purchases. Three of the larger special revenue funds are dedicated to funding road maintenance and construction. This includes the Gas Tax, Measure X ; and SB 1 or Road Maintenance and Rehabilitation Funds.

Additional information on the governmental funds can be found in the M D & A, basic financial statements, and in the required supplementary sections of the ACFR.

4 Enterprise Funds – Net Position
The City’s enterprise operations include the Marina Municipal Airport, and the Preston Park and Abrams B Park Housing Funds. The net position of the combined enterprise funds increased from $57.3 million to $57.8 million. The annual growth can be attributed to a $1 million net increase in the net position of the Preston Park Fund, a $391,000 increase in the Abrams B Housing Fund; and a $907,000 reduction in the Airport Fund. While there was a decrease in the Airport’s net position, approximately $975,000 represented a transfer to the Airport Capital Projects Fund and $722,000 for non-cash depreciation charges. This would place the Airport Fund in a positive net cash position for continuing operations.

The Fiscal Year 2023/24 Preston Park unrestricted ending fund balance was $12.4 million. It is anticipated that approximately $10.8 million of this balance may be used to make a principal payment on the $36.0 million Berkely Capital Loan. The full principal payment is due on February 1, 2026. The City plans to refinance the remaining portion of the loan.

Additional information on the enterprise funds can be found in the M D & A and the basic financial statements - propriety fund section of the ACFR.

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. Their resulting opinion on the basic financial statements are contained in financial 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, 20 24.

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).”

In Fiscal Year 2023/24, the City did not expend more than $750,000 in federal awards; and was not required to have a Single Audit. The City was required to complete an annual audit on the Transportation Safety and Investment Plan Fund to ascertain compliance with TAMC Ordinance No. 2016-01 and the Measure X Master Programs Funding Agreement. The independent auditor’s report indicated that t he City complied, in all material respects, with the compliance requirements (“EXHIBIT B”).

The Governance Letter (SAS 114) includes a 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.

5 Annual Comprehensive Financial Report Updates
It is the Finance Department’s two-year goal to work towards receiving the Government Finance Officers Association (GFOA) Certificate of Achievement for Excellence in Financial Reporting for the City’s Annual Comprehensive Financial Report (ACFR). This award is given to governments that publish an easily readable and efficiently organized ACFR. The report must go above standard audit requirements, and meet generally accepted accounting principles and applicable legal requirements.

The City has taken the award requirements into development of the Fiscal Year 23/24 ACFR and plans to submit the document to GFOA for feedback and consideration of the award. Additional components added to this year’s ACFR include an enhanced transmittal letter, budget to actual schedules for all non- major governmental funds, and additional statistical section tables.

FISCAL IMPACT:

No fiscal impact of receiving reports and related letters.

CONCLUSION:

The City’s fiscal position continues to be strong, with sufficient on-going General Fund revenues to support current City services; and a $2 4.0 million unassigned fund balance. The City also has developed policies to assist in maintaining a structurally balanced budget, while also setting aside funds for potential fiscal emergencies.

Respectfully submitted,

_____________________________
Tori Hannah
Finance Director
City of Marina

REVIEWED/CONCUR:

_____________________________
Layne Long
City Manager
City of Marina

6 RESOLUTION NO. 2025-

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF MARINA

RECEIVING AND FILING THE CITY OF MARINA COMPREHENSIVE ANNUAL

FINANCIAL REPORT, TRANSPORTATION SAFETY AND INVESTMENT PLAN ACCOUNT FUNDS REPORT WITH INDEPENDENT AUDITORS REPORT; AND AUDITOR’S GOVERNANCE LETTER (SAS 114), CITY AUDITOR’S MANAGEMENT LETTER OF COMMENTS (SAS 115) FOR THE FISCAL YEAR ENDED JUNE 30, 2024.

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 an unmodified (“clean”) opinion for City of Marina’s financial statements for the fiscal year ended June 30, 2024, 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 24, 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 they 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, a Single Audit Report was not prepared for Fiscal Year 2023/24, as the City did not expend over $750,000 in Federal awards, and a Single Audit was not required 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, a Transportation Safety and Investment Plan Account Funds Report (Measure X) with the Independent Auditors’ Report was prepared to be in compliance with the Transportation Agency of Monterey County (TAMC) Ordinance No. 2016-01 and the Measure X Master Programs Funding Agreement (Exhibit B);

7 Resolution No. 2025-
Page Two

WHEREAS, the Independent Auditors’ Report on Compliance with TAMC Ordinance No. 2016-01 and the Measure X Master Programs Funding Agreement states “The City complied, in all material respects, with the compliance requirements”.

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

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

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

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

1. Receive the Annual Comprehensive Financial Report for the Year Ending June 30, 2024; and

2. Receive and file the Transportation Safety and Investment Plan Account Funds Report with the Independent Auditors’ Report for the Year Ending June 30, 2024; 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, 2024.

PASSED AND ADOPTED by the City Council of the City of Marina at a regular meeting duly held on the 22nd day of January 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 City of
Marina
California
Annual
Comprehensive
Financial Report
For the Fiscal
Year Ended
June 30, 2024

EXHIBIT A
9 This page is intentionally blank

EXHIBIT A
10 Photos: Concept for the proposed new City of Marina Aquatic and Sports Complex, Martin Luther King Jr. Sculpture Garden at Locke-Paddon Park, Dunes Shopping Center, and adjacent artichoke crops.

Annual Comprehensive Financial Report
For The Fiscal Year Ended
June 30, 2024

City of Marina

California

Prepared by the Finance Department

Tori Hannah, Finance Director
Alma Gonzalez, Accounting Services Manager
Mary McGuinness, Financial Analyst
Roger Sattoof, Financial Analyst
Janet Villavisencio, Payroll Technician
Melanie Hernandez, Accounting Technician

EXHIBIT A
11 This page is intentionally blank

EXHIBIT A
12 CITY OF MARINA

ANNUAL COMPREHENSIVE FINANCIAL REPORT
FOR THE YEAR ENDED JUNE 30, 2024

TABLE OF CONTENTS

INTRODUCTORY SECTION
Transmittal Letter .......................................................................................................................... 1 Directory of Officials ................................................................................................................... 12 Organizational Chart .................................................................................................................... 13

FINANCIAL SECTION
Independent Au ditor ’s Report ....................................................................................................... 16 Management’s Discussion and Analysis (Required Supplementary Information) ............................ 21 Basic Financial Statements:

Government -Wide Financial Statements :

Statement of Net Position .................................................................................................. 37 Statement of Acti vities ...................................................................................................... 39 Fund Financial Statements
Governmental Funds:

Balance Sheet .............................................................................................................. 41 Reconciliation of the Government Funds Balance Sheet
to the Government -Wide Financial Statement of Net Position .................................. 42 Statement of Revenues, Expenditures and Changes in Fund Balances ............................ 43 Reconciliation of the Governmental Funds Statement of Revenues, Expenditures and Changes in Fund Balances to the Government -Wide Stateme nt of Activities ........................................................................................... 44 Proprietary Funds:

Statement of Net Position ............................................................................................ 47 Statement of Revenues, Expenses, a nd Changes in Fund Net Position ........................... 48 Statement of Cash Flows .............................................................................................. 49 Fiduciary Fund Financial Statements:

Statement of Fiduciary Net Position ............................................................................. 51 Statement of Changes in Fiduciary Net Position ........................................................... 52 Notes to the Basic Financial Statements ................................................................................. 55

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

General Fund .................................................................................................................... 94 FORA Dissolution Fund .................................................................................................... 95 Impact Fee Fund ...................................................................................................................................... 96 Schedule of Pension Contributions ................................................................................................ 97 Schedule of Proportionate Share of Net Pension Liability .............................................................. 98 Schedule of Changes in Total OPEB Liability ............................................................................... 99

UPPLEMENTARY INFORMATION
Major Governmental Fund Schedules (other than the General Fund):

Schedule of Revenue, Expenditures and Changes in Fund Balance – Budget and Actual (GAAP) City Capital Projects Fund ....................................................................... 102 Schedule of Revenue, Expenditures and Changes in Fund Balance –

Budget and Actual (GAAP) Abrams B Debt Service Fund .................................................................. 103

EXHIBIT A
13 CITY OF MARINA

ANNUAL COMPREHENSIVE FINANCIAL REPORT
FOR THE YEAR ENDED JUNE 30, 2024

TABLE OF CONTENTS
Nonmajor Governmental Funds:

Combining Balance Sheet ..................................................................................................... 106 Combining Statement of Revenues, Expenditures and Changes in Fund Balances ................... 1 11 Combining Sc hedule of Revenues, Expenditures and Changes in Fund Balances – Budget and Actual (GAAP) ............................................................................................. 116

General Fund:

Combining Balance Sheet ..................................................................................................... 137 Combining Statement of Revenues, Expenditures and Changes in Fund Balances ................... 138

STATISTI CAL SECTION
Statistical Section Contents ........................................................................................................ 1 42 Net Position by Component ........................................................................................................ 1 43 Changes in Net Position ............................................................................................................. 1 45 Fund Balances of Governmental Funds ....................................................................................... 147 Changes in Fund Balances of Governmental Funds ...................................................................... 149 General Fund Tax Revenues ........................................................................................................... 151 General Fund Revenues ................................................................................................................. 1 52 All Governmental Fund Revenues ................................................................................................... 1 53 City-Wide Net Assessed Taxable Value of Property by Category ..................................................................... 154 Direct and Overlapping Property Tax Rates ............................................................................................... 155 Allocation of City-Wide Net Assessed Property Tax Values ............................................................................. 156 General Fund Property Tax Levies and Collections ........................................................................................... 157 City -Wide Principal Property Taxpayers ..................................................................................... 158 Total Outstanding Debt .............................................................................................................. 159 Bonded Debt .............................................................................................................................. 161 Direct and Overlapping Debt ...................................................................................................... 1 62 Legal Debt Margin ..................................................................................................................... 1 63 Demographic and Economic Statistics ........................................................................................ 1 64 Principal Employers ................................................................................................................... 1 65 Number of City Employees by Department ................................................................................. 166 Capital Asset Statistics by Function ............................................................................................ 167 Operating Indicators by Function ................................................................................................ 168

INDEPENDENT AUDITOR’S REPORT IN ACCORDANCE WITH GENERALLY ACCEPTED GOVERNMENTAL AUDITING STANDARDS:

Independent Auditor’s Report on Internal Control over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards .................................................................................................................. 1 71

EXHIBIT A
14 INTRODUCTORY SECTION

EXHIBIT A
15 This page is intentionally blank

EXHIBIT A
16 TRANSMITTAL LETTER

EXHIBIT A
17 City of Marina
211 HILLCREST AVENUE
January 16, 2025
Honorable Mayor,
Members of the City Council, and
Citizens of Marina
Subject: Annual Comprehensive Financial Report – June 30, 2024 The Annual Comprehensive Financial Report (ACFR) for the City of Marina for fiscal year ended June 30, 2024 is hereby submitted.

REPORT PURPOSE AND ORGANIZATION
State law requires that the accounts and affairs of all municipal entities are to be examined annually by an independent certified public accountant. The City’s independent auditor, Chavan and Associates, LLP, has audited the City’s financial statements and issued an unmodified opinion that the financial statements for the year ended June 30, 2024, are fairly presented in conformity with Generally Accep ted Accounting Principles (GAAP). This opinion, along with the basic financial statements, are hereby submitted as the ACFR for the City of Marina for the fiscal year ended June 30, 2024. T he information included in the financial section of this report fulfills the above requirement.

The independent audit of the financial statements is also typically conducted in conjunction with the federally mandated Single Audit. The standards governing the Single Audit require the independent auditor to report on items beyond fair presentation of the financial statements, including internal controls and compliance with legal requirements involving the administration of federal awards. A Single Audit is required when a nonprofit or governmental organization has federal expenditures in excess of $750,000. In Fiscal Year 23/24, the City did not expend more than $750,000 in federal funds therefore a single audit was not required.

This report consists of City Management’s representations concerning the finances of the City of Marina. Consequently, management assumes full responsibility for completeness, accuracy of data, and fairness of presentation, including all footnotes and disclosures. Management believes the data presented is accurate in all material respects and that it is presented in a manner designed to fairly set forth the financial position and results of the operations of the City. To provide a reasonable basis for making these representations, City management has established a comprehensive framework of internal controls designed both to protect the City’s assets from loss, theft, or misuse; and to compile sufficiently reliable information for the preparation of the C ity’s financial statements in conformity

EXHIBIT A
18 with generally accepted accounting principles. Because the cost of internal controls should not exceed their benefits, the City’s internal controls have been designed to provide reasonable, rather than absolute assurance that the financial statements are free of material misstatements. The audit also provides users with reasonable assurance that the information presented is free from material misstatements. As management, we assert that to the best of our knowledge and belief, this financial report is complete and reliable in all material respects.

The Annual Comprehensive Financial Report includes all financial activities of the City. Financial data for all funds through which services are provided by the City have been included in this report based on the criteria adopted by the Government Accounting Standards Board (GASB), which is the authoritative body establishing U.S. Generally Accepted Accounting Principles (GAAP ) for local governments.

Generally accepted accounting principles require that management provide a narrative introduction, overview, and analysis to accompany the basic financial statements in the form of a Management Discussion and Analysis (MD & A). This letter of transmittal is designed to complement the MD & A and should be read in conjunction with it. The City’s MD & A can be found in the Financial Section of this document, immediately following the report of the independent auditor.

CITY OF MARINA PROFILE

The City of Marina was incorporated in 1975 and occupies 9.76 square miles. Marina is located on the California Coast, ten miles north of Monterey and the renowned Monterey Bay Aquarium. The City’s picturesque coastline includes Marina State Beach and the Fort Ord Dunes State Park; with additional access provided along the 18-mile Monterey Bay Coastal Recreation Trail. Marina is ideally suited for recreational and cultural opportunities and offers a safe and family-friendly living environment. Initially, the City served as a bedroom community for the former Fort Ord, which served as a major US Army facility from 1917 until the base closed in 1994. The City is now actively engaged in the redevelopment of Fort Ord, which serves as the home of California State University Monterey Bay, new retailers, hotels, Veterans Affairs Clinic, equestrian center, and over 2,200 planned new housing units. A portion of the former Fort Ord has also been designated as a National Monument, with beautiful vistas and 86 miles of multi-use trails.

Marina has a diverse population of 22,695, with a median age of 36. The City is committed to protected its natural environment, while offering a balanced mix of residential and commercial uses designed to result in an outstanding quality of life for residents.

Form of Government

The City of Marina has operated under the council-manager form of government since 1975. Policy- making and legislative authority are vested in the governing council (Council) consisting of the Mayor and four Council Members. The Mayor is electe d separately for a four -year term; and the Council Members serve four-year terms, with two members elected every two years.

The City Council appoints a City Manager to serve as the City’s chief administrative officer. The City Manager provides direction and leadership to all City departments and ensures that all City Council policies are implemented.

EXHIBIT A
19 City Services

The City of Marina provides police and fire protection; street, park, and facility maintenance; planning and building services; oversight of public works projects; recreation and cultural activit ies; low - income housing; administrative and financial services; and general aviation services. Water and sewer services are provided through legally separate entities and are not shown in the City’s financial statements.

Budget Policy and Control

The City adopts a two-year budget, which includes two discrete single-year budgets. The City’s budgetary records are maintained on a modified accrual basis. Revenues are recorded when measurable and available; and expenditures are recorded when goods or services are received, and the liability incurred. The Council priorities and corresponding budget serve as the foundation for the City’s financial planning and control. Prior to each two -year budget cycle, the Council holds a retreat or strategic planning session to identify and rank key priorities. The resulting priorities are communicated to City departments and incorporated into the budget.

As part of the budget process, the City references a structurally balanced budget formula . This calculation, which is referenced in Resolution 2012 -46, evaluates whether there are sufficient on- going revenues to cover operating expenses. One-time revenues or the unassigned fund balance may be used to support non -recurring expenditures . The balanced budget formula , along with a n emergency reserve calculation , is provided to the City Council prior to the budget adoption.

Consideration is also given to maintaining a structurally balanced budget when new positions or major on-going contracts are contemplated during the two-year period.

The City Manager recommends and presents the budget in June. The budget is prepared by fund, function (e.g. public safety), and department (e.g. police). Following public input and Council discussion, the City Council may request modifications to the proposed budget, with the final budget adopted by resolution. The City’s budget becomes eff ective on July 1 st of each fiscal year.

Expenditures are authorized at the Fund level. The City Manager and the Executive Director of the Successor Agency to the Marina Redevelopment Agency , or his /her designee, has the authority to transfer appropriations within a given fund and between department appropriations to ensure that budgets can adapt throughout the year to evolving circumstances . The department directors may adjust line items within their respective departments, with the exception of personnel expenditures.

All new appropriations or transfers between funds require City Council approval.

All governmental, enterprise, and fiduciary funds are appropriated annually. The governmental funds include the General, special revenue, capital project, debt service, and fiduciary funds.

FACTORS AFFECTING FINANCIAL CONDITION

The information presented in the financial statements is best understood when it is considered from the broader perspective of the environment in which the City operates.

Local Economy

Marina’s local economy is influenced by State and national trends, as well as growth within the City.

As consistent with the US, the local economy entered into a period of rapid expansion following the

EXHIBIT A
20 (1) The 2024-25 Budget, California’s Fiscal Outlook, California State Legislative Analyst’s Office, December 2023 pandemic. This became evident beginning in Fiscal Year 21/22, with the City’s sales tax and transient occupancy tax receipts exceeding budgetary projections . This increase was primarily driven by revitalization of the economy , as well as inflationary increases in the underlying taxable items. To assist in slowing inflation , the Federal Reserve increased interest rates to make borrowing more expensive, and in turn reducing the amount available for investment. In December of 2023, the State Legislative Analyst’s Office (LAO) reported that this reduced overall home sales in California by half, largely because the monthly mortgage to purchase a typical California home has gone from $3,000 to $5,400 a month (1). While Marina experienced a 21% reduction in the number of home sales within the same period, the decrease could be partially attributed to rising interest rates, as well as changing new home inventory levels. In Fiscal Year 23/24, the State also cited a gradual slowdown or flattening in consumer spending.

While the City has also seen a similar slowing in economic growth, revenues remain strong and stable.

Marina’s economy is primarily driven by local and regional residents; however , shops, hotels, and restaurants also benefit from visitors to the Monterey Bay area. Major retailers include Walmart, Target, REI, Kohls, and Best Buy. Marina’s unemployment rate remained relatively constant, with a slight increase from 3.1% to 3.3%, while during this same period, the County decreased from 6.3% to

5.7%. While Marina’s unemployment rate is relatively low, affordable housing continues to be a concern in Monterey County. The annual per capita personal income in Marina is approximately $50,025. The average home price at the beginning of Fiscal Year 23/24 was approximately $1.1 million, with a reduction to approximately $910,000 in October of 2024.

Marina is the fastest growing community on the Monterey Peninsula. This is largely driven by th e City’s commitment to redeveloping the former Fort Ord. Within this area, an additional 1,200 homes are planned to be added to the Dunes and Sea Haven developments, along with additional retail and professional establishments. In Fiscal Year 24/25, the Marina Station residential and commercial development broke ground. This project includes 1,360 housing units, with 270 below-market-rate affordable homes; retail shops, industrial facilities, offices, parks, and open space. Additional economic growth is also expected as a result of the expansion of the Job y Aviation aircraft manufacturing facility. The new 225,000 square foot facility, which is located at the Marina Municipal Airport, is estimated to open in calendar year 2025 and provide more than 300 new jobs.

The City’s priorities include several initiatives to define Marina as a desirable place to live and conduct business. This includes significant investments i n parks , recreational opportunities, downtown vitalization, and infrastructure improvements. These efforts are primarily funded through a combination of public facility impact fees , Fort Ord Reuse Authority (FORA) Community Facilities District (CFD) fees, and general fund appropriations. Additional details regarding these efforts can be found in the major initiatives section of this document.

Local economic indicators can also be gauged by reviewing the General Fund’s top three revenue sources. The General Fund’s primary sources of revenue are Property Tax, Sales Tax, and Transient Occupancy Tax (TOT) . T hey represent approximately 64.5% of the fund’s on-going revenues .

Additional information on these key revenue sources are provided in subsequent sections.

Property Tax
Property tax is the City’s largest source of revenue, representing approximately $10.4 million or

25.8% of all on -going General revenues. This revenue source is fairly stable and does not respond

EXHIBIT A
21 quickly to changes in the economy. In Fiscal Year 23/24, the City’s property tax receipts increased by approximately $895,000 or 9%. This can largely be attributed to increases in property values and home sales. Property Tax In Lieu of Vehicle License Fees represents approximately $5.8 million or 55% of the combined property tax receipts , while residual distributions from the Successor Agency to the former Marina Redevelopment Agency and FORA are $764,997 and $130,121, respectively.

The Dunes and Sea Haven housing tracts plan to build approximately 1,200 new homes over the next eight years; however, the City’s corresponding property tax revenues will not increase at the same rate of growth. This is consistent with prior construction in the FORA redevelopment boundaries.

Through developer agreements, the City’s share of property tax revenues for these locations are calculated on their original base assessment values , with the City only receiving a portion of the incremental growth from the Sea Haven development . The incremental revenue growth from the secured and unsecured property tax assessments that are primarily generated by the Dunes project are pledged to pay debt service on bond proceeds or fund costs for blight removal and land development costs. Additional information on the allocation of property tax assessments is included in Table 10 of the Statistical Section. It is anticipated that these incremental revenues will transition to the City, as the bonds retire; with the repayment anticipated in 2045.

The Marina Station residential and commercial development is outside of the FORA boundaries. The General Fund will be able to recognize all property tax revenues from th is project, with the groundbreaking beginning in Fiscal Year 24/25.

$2.7 $3.0 $3.2 $3.4 $3.7
$4.0
$4.4 $4.8
$5.2
$5.8$0.3
$0.1
$0.6
$0.9
$0.9
$0.0
$2.0
$4.0
$6.0
$8.0
$10.0
$12.0
19/20 20/21 21/22 22/23 23/24
Millions
Property Tax Trends
Property Tax Property Tax In-Lieu of Vehicle Fees Succesor and FORA Agencies Residual Distributions

EXHIBIT A
22 Sales Tax

Sales and Use Tax revenues represent the second largest source or 25.0% of all on -going General Fund revenues. In November of 2018, voters approved Measure N. This initiative increased the City’s sales tax rate from 8.75% to 9.25%; and extended the original tax sunset date to March 2034. While this tax became effective in Fiscal Year 19/20, the impact of the increase is not readily visible in the first two years of the chart. This is primarily due to reductions in consumer spending during the pandemic. In Fiscal Year 21/22 and the remaining t wo years, growth continued as a result of economic recovery and underlying inflationary prices.

In Fiscal Year 24/25, the City welcomed a new Trader Joe’s retail store in the Dunes Promenade Center; and a Ross Dress for Less store in the prior Bed, Bath & Beyond location. At the time the mid- cycle bud get a mendment was made, revenue projections for th ese new two locations were not incorporated into the budget. The Fiscal Year 24/25 budgetary estimates reflect strong, but slower- paced growth. This information was based on an internal analysis and data provided by the City’s sales tax consultant. The City plans to continue to attract businesses to central Marina, while also keeping abreast of re development op portunities. Pro spective businesses include the potential addition of a major auto dealership.

Transient Occupancy Tax

The City of Marina’s third major source of revenue is Transient Occupancy Tax (TOT). This category represents 13.8% of the general fund on -going revenues. Prior to Fiscal Year 18/19, the City’s TOT rate was 12%. In November of 2018, vote rs approved Measure P which permanently increased the City’s TOT rate from 12% - 14%. This was followed by an ordinance to allow short-term rentals, which became effective in Fiscal Year 19/20. The City’s TOT receipts include both commercial and short - term rental revenues, with commercial property revenues representing over 96% of the receipts. As with sales tax, the full impact of Measure P was not readily visible in the following chart due to the pandemic. The increase in Fiscal Year 23/24 was largely due to the addition of two hotels that were opened over the last two fiscal years.

$7.1 $7.5
$8.5
$9.5
$10.4
$0.0
$2.0
$4.0
$6.0
$8.0
$10.0
$12.0
19/20 20/21 21/22 22/23 23/24
Millions
Sales Tax Trends

EXHIBIT A
23 Long-Term Financial Planning

In prior years, the City implemented several measures to maintain fiscal resiliency and respond to economic challenges. This included establishing an emergency reserve policy, a pension stabilization fund, and a vehicle and equipment replacement fund. The City also evaluates any new significant on- going expenditures to determine if there are sufficient recurring revenues to support the costs. To accommodate for the appropriate level of public safety services , the City has completed a Fire Department Service Study; and incorporated $100,000 in the Fiscal Year 23/24 budget to fund a Police Department Staffing Study. Additional efforts to assist with long-term planning, include conducting master fee and impact fee studies every five years.

As part of the Fiscal Year 25/26 and 26/27 City Council retreat, the Council will receive a five -year General Fund forecast to evaluate the City’s fiscal condition prior to beginning the budget process.

This forecast will assist in identifying key trends and understanding long -term consequences of budgetary decisions. Key documents that guide capital expenditures include the City’s Pavement Assessment Program, which is routinely updated; and the Parks and Recreation Facilities Master Plan.

Funding has also been placed in the biennial budget for additional long-term planning documents, including $100,000 allocation for a comprehensive infrastructure and maintenance plan for City facilities and parks; and $24,000 for a similar maintenance and asset replacement plan for the Abrams Park and Preston Park rental properties.

Strategic Initiatives and Priorities

The following key priorities were identified during the two-year budget process:

Expanding and Enhancing Parks and Playgrounds

In Fiscal Year 23/24 , approximately $10.9 million was allocated for parks, playgrounds, and recreational improvements. This included $6.5 million for Preston Park upgrades, which consist of new playground equipment, picnic amenities, replacement of existing turf, renovation of the concession building and expansion of the multi -use fields; and $750,000 for the initial costs of the Phase II improvements at Glorya Jean Tate Park . Phase I of th is project was completed at the $3.5 $3.5
$4.6 $4.6
$5.5
$0.0
$1.0
$2.0
$3.0
$4.0
$5.0
$6.0
19/20 20/21 21/22 22/23 23/24
Millions
Transient Occupancy Tax Trends

EXHIBIT A
24 beginning of Fiscal Year 23/24 and included a pump track, restrooms, and other site improvements.

Phase II of this project is anticipated to cost $6.2 million and includes previously purchased ocean- themed playground equipment, a new dog park, sports courts, outdoor fitness area, open turf, and walkways. In February 2024, the C ity also approved elements for the proposed new $10.0 million Dunes City Park, which will be located adjacent to the proposed new Aquatic and Sports Center. The proposed park design i ncludes a great lawn, fitness court, basketball and volleyball courts; tennis/pickleball courts, and an inclusive playground. Other notable projects completed in Fiscal Year 23/24 include a $566,000 Martin Luther King, Jr. sculpture garden at Locke Paddon Park.

The City is also placing an emphasis on adding or upgrading playground equipment. Based on community workshops, which included 36 participants between the ages of 5 and 12 , residents indicated they wante d taller structures, faster slides, multiple swing choices, and inclusive play options. At the close of the Fiscal Year 23/24, the City selected the final design for two playgrounds.

This included an owl-based theme for Windy Hill Park, with biennial budget allocations of $75,000 and $ 1 million , respectively ; and $985,469 for pirate ship -themed equipment at Sea Haven Community Park. The actual park and recreation expenditures for Fiscal Year 23/24 were $1.3 million, with the balance carried forward into the next fiscal year.

Providing a New Aquatic and Sports Center to Increase Recreational Opportunities

Previous community outreach efforts indicated that 85% of the surveyed residents wanted a centralized recreation center with an indoor pool. Over the last four fiscal years , $6.1 million was allocated from the FORA Dissolution Fund to analyze alternatives, develop plans, and provide seed funding for the renovation of a decommissioned former military gym building and a n indoor pool.

Subsequent to the close of this fiscal year, the City requested an update to the original plan, which included some revisions to the scope and a phased implementation plan. The resulting $41.4 million project included a 25-yard competition pool, a multi-purpose water play structure and shallow play area; a 20 yard lap pool, wellness and therapy pool; climbing wall, indoor sports courts, fitness area; a two-story connector building, and an elevated walking track.

The Council provided preliminary approval to move forward with the project . Funding would come from the projected remaining FORA Dissolution Fund balance of $17.5 million, the initial $6.1 million project allocation, $5.7 million in CFD fees held in escrow, and approximately three years of projected FORA CFD fees. Pending the timing of construction, the City may choose to authorize a loan from the General Fund to temporarily bridge the forthcoming FOR A CFD fees. Preliminary estimates indicate that the Aquatics and Sports Center will be self-sufficient in the second year of operations.

Improving the City’s Streets and Related Infrastructure

Like many municipalities in California, Marina had deferred facility and infrastructure maintenance.

The City references a 2022 Pavement Management Assessment for street improvements. This assessment indicated the City’s average Pavement Condition Index (PCI) was 67, which qualifies as a “fair” rating. The C ity’s goal is to increase the PCI score to a 70 or a “good” rating. As part of this endeavor, the City issued revenue bonds of $10.9 million to initiate various street improvements throughout the City . In Fiscal Year 23/24 , the City appropriated $10.3 million to resurface streets based on the assessment plan. Funding for th e street resurfacing project and the bond debt is primarily from Measure X proceeds, the General Fund, and other street-related resources. The Fiscal Year 23/24 budget also included $16.3 million for additional street, storm drain, and traffic light

EXHIBIT A
25 improvements. This includes $7.0 million in grant-supported costs for the Imjin Parkway Widening Project. In Fiscal Year 23/24, the City expended approximately $846,000 on street resurfacing and $11.7 million on additional street -related projects. The remaining project balances will be carried forward into Fiscal Year 24/25.

Consideration of a Bond Measure to Construct Aging City Facilities

The City’s population has more than doubled since the City was incorporated in 1975, but the City still relies on the same aging facilities for police, fire, City Hall offices, and a community center. These City facilities have been slowly deteriorating, are undersized, and some do not meet current earthquake and accessibility standards. This includes temporary modular buildings that house the main City Hall offices and Council Chambers . In addition to these challenges , the current two fire stations are not appropriately located to serve the growing community. Response times in some areas of the city are close to 10 minutes, which is much slower than the five-minute national standard.

To assist in funding new facilities, the City placed a $50 million general obligation bond measure on the November 2024 ballot. Subsequent to th is report , the M easure received 60% of the votes, however, it did not meet the necessary 2/3 majority threshold to become effective. In Fiscal Year 24/25, the Council will be evaluating alternatives for constructing and funding these facilities.

Envisioning and Designing a Vibrant Downtown

The Fiscal Year 23/24 Budget included approximately $164,000 to prepare an Environmental Impact Report related to the Downtown Vitalization Plan. At full build-out, this Downtown Specific Plan will provide an additional 2,904 housing units and 1.3 million square feet of new retail and office space.

The Downtown Vitalization Plan conceptual design is built on providing a vibrant, pedestrian friendly, and visitor-serving commercial district, with landscaping and amenities to encourage people to walk along tree-lined streets and socialize in civic and public spaces. The final plan is anticipated to be adopted in Fiscal Year 24/25 . To facilitate this transformation, the City allocated $4 .0 million for landscape and right-of-way streetscape improvements in the current two-year budget. This includes medians with stamped concrete and cobble stones; decorative lighting; and plants and color palettes that are inspired by the texture and movement of the region’s wind and wave s. Phase I of the Downtown Vitalization Implementation Project is estimated to cost $2.1 million and provide for improvements on Del Monte Boulevard between Reservation Road and Carmel Avenue. This phase is anticipated to be completed in Spring 2025.

Setting Aside Funds to Repay the Preston Park Loan

On January 7, 2016, the Preston Park Sustainable Community Non-Profit Corporation entered into a loan in the amount of $35.9 million. While interest is paid each year, the full principal balance is due on February 1, 2026. A t the close of Fiscal Year 23/24, approximately $10.8 million was earmarked to pay for this debt, while it is estimated that $12.2 million will be available at the end of Fiscal Year 24/25. The City plans to refinance the remaining portion of this obligation with a traditional amortization loan.

Managing Rising Pension Costs

The City of Marina, like many municipalities through California , is facing rising pension costs. These increases primarily relate to changes in the CalPERS actuarial assumptions which include modifications to the discount rate, amortization policies, mortality rates, and the implementation of

EXHIBIT A
26 risk management strategies. The City’s estimate Fiscal Year 24/25 contribution for the normal and unfunded liability portion of the pension costs is approximately $2.2 and $2.3, respectively. To assist in mitigating the impacts of rising unfunded liability payments, the City has set aside $5 million in a pension stabilization fund. The City also elects to pay a lump sum unfunded liability payment at the beginning of each fiscal year, rather than through the bi-weekly payroll process. In Fiscal Year 24/25, this will result in an annual savings of $74,000.

Receiving Major Grants to Assist with Key Projects

Imjin Parkway Widening Project from Imjin Road to Reservation Road - $40.9 million

The City received a $20.1 million grant from the State of California’s Local Partnership Program, a $19.1 million grant from the Transportation A gency of Monterey County (TAMC) , and a $1. 7 million State Grant to increase one of the City’s busiest regional arterials from two lanes to four lanes. Additional funding for this project includes a $3 million contribution from public facility impact fees. This vital improvement, which also includes four roundabouts, is anticipated to address the growing roadway demands within the City and the region.

Pedestrian and Bicycle and Crossing Improvements - $1.7 million grant

The City was awarded a $1.7 million Regional Surface Transportation Program (RSTP) grant to fund pedestrian and bicycle crossing improvements, and traffic signal modifications at the City’s main downtown intersection at Del Monte Boulevard and Reservation Road. This location receives a high volume of pedestrian and bicycle traffic due to its proximately to the Monterey Bay Coastal Recreation Trail; and serves as the cornerstone for the downtown vitalization plan. The resulting project is intended to increase visibility and safety.

Marina Senior Center - $1 million

The City received a $1 million grant from the State of California Department of Aging to assist with funding the Marina Senior Center project. This new facility is projected to cost $4.5 million.

Fort Ord Dunes State Park Access Improvements - $800,000 grant

The State Coastal Conservancy awarded a $800,000 grant to assist with the design, public outreach, and environmental plan for future improvements at the Fort Ord Dunes Park . The proposed project improves beach access for individuals with mo bility impairments and emergency response te ams; and provides for the addition of a restroom. This project is also anticipated to increase ADA compliance. Funding for the improvements are anticipated to come from a State Coastal Conservancy grant.

Building a High-Performance Team to Support a Growing Community.

Attracting and retaining high-performing staff is essential to maintaining the level of service that is needed for a growing community. This has become more challenging due to the limited pool of qualified applicants, combined with the high cost of regional housing. To assist with this goal, the City entered into two -year agreements with all bargaining units , which included a 4% cost of living increase in each of the years and an enhanced medical benefit. These agreements will expire at the end of Fiscal Year 24/25. To complement these efforts, the City promotes employee development and offers several opportunities for employee engagement. In Fiscal Year 23/24, the City added eight new positions to align with the community’s growth and increasing demand for services. As part of

EXHIBIT A
27 the upcoming budget process, consideration will be given to balancing new compensation packages, with additional staffing, and competing priorities.

Relevant Financial Management Policies

The City maintains various policies which are evaluated as part of the annual budget process or periodically reviewed. These policies provide guidance on emergency reserve levels, maintaining a structurally balanced budget, debt, investments, procurement, and capital assets.

Two key components include committing funds for an emergency reserve and preparing a structurally balanced budget. In Fiscal Year 23/24 and 24/25, the policy levels were established at 18% of general fund revenues. At the close of the fiscal year, the City was in compliance with this policy. The General Fund emergency reserve balance was $6.8 million, while the unassigned fund balance was $24.0 million. In accordance with Resolution 2012-46, the biennial budget is structurally balanced when on-going revenues are projected to be higher than on -going expenses. This policy is referenced as part of the annual budget, as well as when new posi tions or other on-going expenditures are added during the year. As part of the Fiscal Year 23/24 and 24/25 budget process, it was estimated that revenues were in excess of expenditures by $294,000 and $471,000 , respectively. At the mid -cycle budget presentation, the Fiscal Year 24/25 structurally balanced budget formula was updated to reflect a positive net difference of $1 million.

AWARDS

It is the Finance Department’s two -year goal to work towards receiving the Government Finance Officers Association (GFOA) Certificate of Achievement for Excellence in Financial Reporting for the City’s Annual Comprehensive Financial Report (ACFR). This award is given to governments that publish an easily readable and efficiently organized ACFR. The report must go above standard audit requirements and meet generally accepted accounting principles and applicable legal requirements.

The City has taken the award requirements into development of the Fiscal Year 23/24 ACFR and plans to submit the document to GFOA for feedback and consideration of the award.

ACKNOWLEDGEMENTS

The preparation of this report would not have been possible without the year-round dedication and efficiency of the City’s Finance Department staff.

We would also like to express thanks and appreciation to the Mayor and members of the City Council for their leadership, support, and commitment to fiscal sustainability and long -term financial planning.

Respectfully submitted,

Tori A. Hannah
Finance Director

EXHIBIT A
28 City of Marina
List of Principal Officials
Fiscal Year Ended June 30, 2024
Elected Officials
Appointed Officials
City Manager: Layne Long
City Attorney: René A. Ortega
Department Heads / Administrators
Assistant City Manager: Vacant
Finance Director: Tori Hannah
Community Development Director: Guido Persicone
Fire Chief: Doug McCoun
Human Resources Director: Belinda Varela
Police Chief: Randy Hopkins
Public Works Director: Vacant
Recreation and Cultural Services Director: Andrea Willer Brian McCarthy
District 1
Council Member
Kathy Y . Biala
District 2
Council Member
Jenny McAdams
District 3
Council Member
Liesbeth Visscher
District 4
Mayor Pro Tem
Bruce Carlos Delgado
Mayor

EXHIBIT A
29 EXHIBIT A
30 FINANCIAL SECTION

EXHIBIT A
31 This page is intentionally blank

EXHIBIT A
32 16450 Monterey Road, Suite 5, Morgan Hill, CA 95037
Tel: 408-217-8749 • E-Fax: 408-872-4159
[email protected] • www.cnallp.com
INDEPENDENT AUDITOR’S REPORT
To the Honorable Mayor and Members of the City Council
of the City of Marina
Marina, California
Report on the Financial Statements
Opinion
We have audited the accompanying financial statements of the governmental activities, business-type activities, each major fund, and the aggregate remaining fund information of the City of Marina (the “City"), as of and for the year ended June 30, 2024, 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, 2024, and the respective changes in financial position and, where applicable, cash flows thereof for the year then ended in accordance with accounting principles generally accepted in the United States of America.

Basis for Opinions
We conducted our audit in accordance with auditing standards generally accepted in the United States of America (GAAS) and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States.

Our responsibilities under those standards are further described in the Auditor’s Responsibilities for the Audit of the Financial Statements section of our report. We are required to be independent of the City and to meet our other ethical responsibilities, in accordance with the relevant ethical requirements relating to our audit. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions.

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

EXHIBIT A
33 16450 Monterey Road, Suite 5, 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 objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinions. Reasonable assurance is a high level of assurance but is not absolute assurance and therefore is not a guarantee that an audit conducted in accordance with GAAS and Government Auditing Standards will always detect a material misstatement when it exists. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Misstatements are considered material if there is a substantial likelihood that, individually or in the aggregate, they would influence the judgment made by a reasonable user based on the financial statements.

In performing an audit in accordance with GAAS and GAGAS, we:
 Exercise 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.

EXHIBIT A
34 16450 Monterey Road, Suite 5, 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.

Supplementary Information
Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise the City’s basic financial statements. The combining and individual 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 Information
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 financial statements, or the

EXHIBIT A
35 16450 Monterey Road, Suite 5, Morgan Hill, CA 95037
Tel: 408-217-8749 • E-Fax: 408-872-4159
[email protected] • www.cnallp.com
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 Reporting Required by Government Auditing Standards In accordance with Government Auditing Standards, we have also issued our report dated December 2, 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
December 2, 2024
Morgan Hill, California

EXHIBIT A
36 MANAGEMENT’S DISCUSSION

AND ANALYSIS

EXHIBIT A
37 City of Marina Management’s Discussion and Analysis

INTRODUCTION
As management 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, 2024. We encourage readers to consider the information presented here, in conjunction with additional information that we have furnished in our letter of transmit tal. This information can be found on page i of this report. The required components of the report are listed below.

Required Components of the Annual Financial Report
FISCAL YEAR 2023/2024FINANCIAL HIGHLIGHTS
Government-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 $280.8 million (net position). Of the net position, $133.4 million was classified as net investment in capital assets; $65.9 million as restricted; and $81.4 million as unrestricted net position.
 The City’s net position increased by $35.1 million. This included a $34.6 million increase in the net position of governmental activities and a $504,000 increase in the net position of business-type activities. Significant factors contributing to the increase in governmental activities included an $8.4 million gain on the sale of land,investment earnings of $8.1 million; strong revenue performance and continued investment in capital assets.
 City revenues increased by $15.2 million or 20.9%, when compared to the prior year. This included a $15.1 million or 25.5% increase in governmental activities and a $0.4% or $54,000 increase in business-type activities. The growth in governmental activities was primarily driven by increased tax revenues, investment earnings, and an $8.4 million gain on a land sale. When the revenues are adjusted for the land sale, the annual combined growth was $6.7 million or 9.3%.

Management’s
Discussion & Analysis
Government-Wide
Financial Statements
Fund
Financial Statements
Notes to the
Financial Statements
Basic
Financial Statements

EXHIBIT A
38 City of Marina Management’s Discussion and Analysis
 City expenses increased by $889,000 or 1.7%, when compared to the prior year. This included a $33,000 or 0.01% reduction in Governmental Activities and a $922,000 or 7.9% increase in Business- Type Activities.
 The City’s pension liability in accordance with Governmental Accounting Standards Board (GASB 68) as of June 30, 2024 was $29.6 million, as compared to $27.2 million in the prior year; while the City’s Other Post Employment Benefit (OPEB) liability for Fiscal Year ending June 30, 2024 was $3.6 million, as compared to $5.1 million in the prior year. The corresponding deferred outflows of resources decreased by $573,000 while deferred inflows of resources increased by $70,000. The changes in the pension and OPEB liabilities are due to variances between the expected and actual earnings; expected and actual experiences; and changes in proportional allocations within the City’s retirement plan.  The City’s long-term debt decreased by $2.4 million or 8.6% in Fiscal Year 2023/2024 as a result of debt service payments made during the year.
 The City’s net capital assets increased by 6.1% or $10.6 million, primarily due to the addition of capital projects in progress.

Fund Highlights
 At the close of Fiscal Year 2023/2024, the City’s governmental funds reported a combined fund balance of $165.2 million, which represents an increase of $23.3 million, when compared to the prior year. Approximately $24.0 million or 14.5% of the fund balance was classified as unassigned 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 $45.7 million, or 146% of total general fund expenditures, prior to transfers. The general fund’s unassigned fund balance was $24.0 million or 76% of total general fund expenditures.  The General Fund’s Emergency Reserve balance was committed at $6.8 million. This is in alignment with the City’s adopted reserve policy levels, which are based on 18% of operating revenues.  The fund balance in the General Fund increased by $2.9 million, as a result of receiving $8.8 million in operating revenues in excess of on-going expenditures; and $8.4 million in proceeds from one-time land sales, net of $14.4 million in net transfers primarily earmarked for capital improvements.  General fund revenues were $40.2 million, prior to transfers and a one-time land sale. This represented an increase of $2.6 million or 7% increase when compared to the prior year.  General fund expenditures, prior to transfers were $31.3 million. This represents a $2.2 million or

7.6% increase when compared to the prior year.

EXHIBIT A
39 City of Marina Management’s Discussion and Analysis

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

Government-Wide Financial Statements
The government-wide financial statementsare 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 Positionand the Statement of Activities.

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

Both of the government-wide financial statements 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.

Governmental 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.

Business-Type Activities– This City’s enterpriseactivities include airportoperations; and thePreston Park and AbramsPark (AbramsB) housing rental units. Unlike governmental services, these services are fully supported by chargesand rentspaid by users based on the amountof services they use.

EXHIBIT A
40 City of Marina Management’s Discussion and Analysis
Fund Financial Statements
A fund is a grouping of related accounts that is used to maintain control over resources that have been segregated for specific activities or objectives. The City, like other state and local governments, uses fund accounting to ensure and demonstrate compliance with finance-related legal requirements.

Fund financial statements provide detailed information about each of the City's most significant funds, called major funds. Major funds are presented 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 into three categories:
governmental funds, proprietary funds, and fiduciary funds.

Governmental Funds
Governmental fundsare 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 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.

Because the focus of governmental funds is narrower than that of the government-wide financial statements, it is useful to compare the information presented for the governmental funds with similar information presented for governmental activitiesin 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 City maintains twenty-six 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 and the governmental funds to demonstrate compliance with this budget.

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

EXHIBIT A
41 City of Marina Management’s Discussion and Analysis
Fiduciary Funds
Fiduciary funds are used to account for resources held for the benefit of parties outside the City. Fiduciary funds are not reported in the Government-Wide financial statements because the resources of these funds are not available to support the City of Marina’s own programs. The accounting for fiduciary funds is much like that used for business type activities. The City maintained three fiduciary funds during Fiscal Year 2023/24, 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.

OTHER INFORMATION
In addition to the basic financial statements and accompanying notes, this report also presents required supplementary information concerning the City of Marina’s funding progress for its employee pension and OPEB benefit obligations. The combining 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 combining 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.

EXHIBIT A
42 City of Marina Management’s Discussion and Analysis

GOVERNMENT-WIDE FINANCIAL ANALYSIS
Over time, net positionmay serve as an indicatorof a government’s financial position. In the case of the City of Marina, assets and deferred outflows of resources exceeded liabilitiesand deferred inflows of resources by $280.8 million at the close of the Fiscal Year 2023/2024. This represents an increase of $35.1 million over the prior year.

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

A significant portion, or $133.4 million, of the City’s net positionreflects its investmentin capital assets, (e.g., land, buildings, general government infrastructure, equipment, etc.), less accumulated depreciation and any outstanding that was debt used to acquire or construct those assets. Capital assets represent infrastructure which provide services to citizens and are not available for future spending. Although the City‘s 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.

The $65.9 million restricted net position represents resources that are subject to external restrictions on how they may be used. The restricted amount for governmental activities includes approximately $11.1 million for specific types of capital improvements, $130,828 for debt service, and $54.7 million collected for specific governmental programs or purposes. Complete details for each designation can be found in the Statement of Net Position,with fund details providedin the Governmental Fund Balance Sheet.

The remaining unrestricted net position was $81.4 million. This includes $62.5 for governmental activities and $18.9 million for business-type purposes. The net position for each of the business-type activities at the close of the fiscal year,was as follows: The Marina Municipal Airport at $1.6million, the Preston Park Housing Fund at $12.4 million, and the Abrams B Housing Fund at $4.9 million. 2024 2023 2024 2023 2024 2023
Assets
Current and other assets 191,394$ 156,341$ 20,155$ 18,588$ 211,548$ 174,929$ Capital assets 102,181 89,961 82,739 84,370 184,920 174,331 Total Assets 293,575$ 246,302$ 102,894$ 102,958$ 396,468$ 349,260$ Deferred Outflows of Resources 13,933$ 14,506$ -$ -$ 13,933$ 14,506$ Liabilities
Current and other liabilities 19,060$ 7,161$ 1,501$ 1,477$ 20,561$ 8,638$ Noncurrent liabilities 59,083 59,566 35,950 35,950 95,033 95,516 Total Liabilities 78,143$ 66,727$ 37,451$ 37,427$ 115,594$ 104,154$ Deferred Inflows of Resources 6,383$ 5,720$ 7,640$ 8,233$ 14,023$ 13,953$ Net Position
Net investment in capital assets 94,550$ 71,603$ 38,900$ 40,047$ 133,449$ 111,650$ Restricted 65,889 67,646 - - 65,889 67,646 Unrestricted 62,543 49,112 18,903 17,251 81,445 66,363 Total Net Position 222,982$ 188,361$ 57,802$ 57,298$ 280,784$ 245,659$ Table 1 - Net Position (in thousands)
Governmental Activities TotalBusiness-Type Activities

EXHIBIT A
43 City of Marina Management’s Discussion and Analysis
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.

Governmental and Business-Type Activities
In Fiscal Year 2023/24, the revenues earned from governmental activities were $74.4 million, while expenses were $39.8 million. The resulting $34.6 million difference increased the net position of governmental activitiesfrom $188.4 million to $223.0 million.

The revenues earned from business-type activities were $13.1 million, while expenses were $12.6 million.

The resulting $504,000 difference increased the net position of business-type activities from $57.3 million to $57.8 million at the end of the fiscal year.

An overview of changes in the types of revenues and expenses are listed below, with additional analysis presented in this section.

Increase Increase
Functions/Programs 2024 2023 (Decrease) 2024 2023 (Decrease) Program Revenues
Charges for services 15,295$ 18,657$ (3,362)$ 13,119$ 13,323$ (204)$ Operating grants and contributions 959 3,289 (2,330) - - - Capital grants and contributions 7,406 3,020 4,386 42 489 (447) Total Program Revenues 23,659 24,966 (1,307) 13,161 13,812 (651) General Revenues
Taxes 32,922 29,052 3,870 - - - Investment earnings 7,363 2,881 4,482 746 367 379 Other revenues 1,115 1,052 63 124 233 (109) Transfers 895 1,330 (435) (895) (1,330) 435 Gain on sale of land 8,427 - 8,427 - - - Total General Revenues, Transfers and Special 50,721 34,315 16,406 (25) (730) 705 Expenses
General government 11,418 10,144 1,274 - - - Public safety 15,515 14,912 603 - - - Public works 2,890 2,244 646 - - - Economic & community development 7,259 10,031 (2,772) - - - Recreation & cultural services 1,640 974 666 - - - Interest on fiscal charges 1,038 1,488 (450) 1,785 1,790 (5) Marina Municipal Airport - - - 2,126 2,023 103 Preston Park Non-profit Corporation - - - 5,574 5,175 400 Abrams B Non-profit Corporation - - - 3,147 2,723 424 Total Expenses 39,760 39,793 (33) 12,632 11,710 922 Increase / (Decrease) in Net Position 34,621 19,488 15,133 504 1,372 (868) Prior Period Adjustments - - - - - - Net Position, Beginning of Year 188,361 168,873 19,488 57,298 55,926 1,372 Net Position, End of Year 222,982$ 188,361$ 34,621$ 57,802$ 57,298$ 504$ Table 2 - Statement of Changes in Net Position (in thousands) Business-Type Governmental Activities

EXHIBIT A
44 City of Marina Management’s Discussion and Analysis
Governmental Activities
As shown in the following Statement of Changes in Net Position schedule, governmental revenues of $74.4 million exceeded governmental expenses of $39.8 million. The $34.6 million net surplus increased the governmental activities net position from $188.4 million to $223.0 million.

Total program revenues were $23.7 million, as compared to $25.0 million in the prior year. The current year program revenues include $15.3 million in charges for services and $8.4 million in operating/capital grants and contributions. While there was an annual net decrease of $1.3 million, $1.8 million of this amount reflects the reclassification of business license tax revenues to the tax category.

General revenues grew by $16.4 million, with $8.4 million attributed to a one-time land sale. T ax revenues increased by $3.9 million, with $2.1 million resulting from strong performance in property tax, property tax in-lieu of vehicle tax, transient occupancy tax, and cannabis tax; while the additional $1.8 million can be attributed to the reclassification of business license taxes. Investment earnings also increased $4.5 million due to higher interest rates and the purchase of short-term treasury obligations.

Total expenses for governmental activities remained relatively similar to the prior year, with a $33,000 annual difference.

EXHIBIT A
45 City of Marina Management’s Discussion and Analysis
Business-Type Activities
The City’s business type activities represent the Airport, Preston Park Housing and Abrams B Housing enterprise operations. As shown in the following Statement of Changes in Net Position schedule, the net position for business-type activities increased from $57.3 million to $57.8 million. The annual growth of $504,000 can be attributed to a $1 million increase in the net position of the Preston Park Housing Fund, a $391,000 increase in the Abrams B Housing Fund; and a $907,000 reduction in the Airport Fund. While there was a decrease in the Airport’s net position, approximately $975,000 represented a transfer to the Airport Capital Improvement Fund.

Total program revenues for business-type activities were $13.2 million, which represents a reduction of $651,000 when compared to the prior year. Program revenues were comprised of $13.1 in charges for services and $42,000 in capital grants and contributions. The annual reduction was primarily related to a decrease in fuel sales and the amount of square footage leased at the airport, along with reductions in one-time capital grant revenues.

Total expenses for business-type activities were $12.6 million, which represents an increase of $922,000 when compared to the prior year. Expenses associated with the Preston Park and Abrams Park operations increased by $400,000 and $424,000, respectively; while airport costs increased by $103,000.

These amounts exclude a net reduction of $5,000 for interest on fiscal charges. The additional expenses in the two Housing Funds primarily reflect planned tenant improvements that were not subject to capitalization, as well as payments to the City.

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

In particular, 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.

EXHIBIT A
46 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:

The General Fund balance increased by $2.9 million. Operating revenues exceeded operating expenses by $8.8 million, with additional net reductions of $5.9 million from non-operating activities. This yielded a $47.2 million ending fund balance. The operating difference resulted from strong revenue performance, net of savings from position vacancies, contracts and purchases that were carried forward into the next year; and spending reductions. The $8.5 million in Other Financing Sources include a one-time land sale, and $14.5 of the transfers out are earmarked for specific capital projects. Additional details on the general fund can be found in the Budgetary Highlights section of this document.

In Fiscal Year 2023/24, the City Capital Projects Fund revenues included approximately $6.7 million in grant and location contributions; and $400,000 in additional revenue. The transfers-in of $26.0 million primarily reflect $13.5 million from the General Fund, $7.9 million from the Impact Fee Fund, and $4.6 million from the FORA Dissolution Fund. All revenues received in this fund are used to support specific capital improvements. The fund balance of $46.3 million is earmarked for approved or carried forward projects.

The Impact Fee Fund receives impact fees to offset the costs of public infrastructure and facilities that are needed to support the increased demand from new development projects. In Fiscal Year 2023/24, the City received $5.6 million in impact fees and $984,401 in interest earnings. These amounts were used to support $7.9 million in capital projects, with $3.1 million allocated to parks, $4.7 million to roads and intersections; and $50,000 for facilities, public safety, and a fee study. The remaining fund balance of $23.4 million can only be used for improvements that correspond with the impact of new developments.

The FORA Dissolution Fund includes proceeds from the former Fort Ord Reuse Authority (FORA), on-going Community Facility District (CFD) fees that are collected from new development projects within the FORA boundaries, and interest earnings. The Fiscal Year 2023/24 revenues of $6.2 million consist of $4.2 in CFD fees, $954,000 in interest earnings, and $1.0 million in one-time and other revenues. Approximately $2 million was expended on blight removal and habitat management, while $4.6 million was transferred to support capital projects. The remaining $20.1 million fund balance may only be used for blight removal, capital improvements, or specified habitat management activities within the FORA boundaries.

City Abrams B
Capital Impact FORA Debt Nonmajor
General Projects Fee Dissolution Service Gov't
Fund Fund Fund Fund Fund Funds Total
Total Revenues 40,177$ 7,110$ 6,562$ 6,213$ 776$ 4,737$ 65,576$ Total Expenditures 31,347 14,045 - 2,076 744 3,426 51,637 Revenues Over (Under) Expenditures 8,830 (6,934) 6,562 4,137 32 1,311 13,938 Other Financing Sources 8,487 - - - - - 8,487 Transfers In 133 25,956 - - - 6,137 32,226 Transfers Out (14,590) - (7,850) (4,626) - (4,266) (31,332) Net Change in Fund Balances 2,860 19,022 (1,288) (489) 32 3,183 23,320 Beginning Fund Balances 44,334 27,290 24,644 20,558 418 24,610 141,854 Ending Fund Balances 47,194$ 46,312$ 23,356$ 20,069$ 450$ 27,793$ 165,174$ Major Funds
Table 3 - Summary of Changes in Fund Balance - Governmental Funds (in thousands)

EXHIBIT A
47 City of Marina Management’s Discussion and Analysis
The Abrams B Debt Service Fund receives revenues and interest earnings to support debt service payments on the Abrams Debt Service bonds. The fund balance of $450,371 is designated for future debt service payments.

Information on Other Governmental Funds can be found in the Supplementary Section of this document.

As of June 30, 2024, the City reported combined governmental fund balances of $165.2 million, which represents an increase of $23.3 million when compared to the prior year. Approximately 14.5% or $24.0 million is classified as unassigned fund balance, which is available for spending at the government’s discretion. The remaining fund balance is classified as non-spendable, committed, or restricted. The $339,833 classified as non-spendable represents leases receivable that are not in a spendable form. The $76.5 million in restricted balances are legally required by external sources to be used for specific purposes, while the $64.3 million in committed funds represent amounts that the City Council has formally set aside for a particular use.

General Fund – Components of Fund Balance
The General Fund is the chief operating fund of the City of Marina. At the end of the current fiscal year, the unassigned fund balance of the general fund was $24.0 million and the total fund balance in the general fund increased to $47.2 million. This represents an increase of $2.9 million, or 6%, from the prior year. The committed fund balance includes $6.8 million in emergency reserve funding to be consistent with policy levels. The major components of the fund balance are shown below, with additional details for each component provided on the Governmental Fund Balance Sheet:

The following chart displays the components of fund balance for governmental funds other than the General Fund, with details for each component provided on the Governmental Fund Balance Sheet:
$- $5,000 $10,000 $15,000 $20,000 $25,000 $30,000 Unassigned
Nonspendable
Committed
Restricted
General Fund
Components of Fund Balance
June 30, 2024 and 2023
FY 22/23 FY 23/24
$(10,000) $- $10,000 $20,000 $30,000 $40,000 $50,000 $60,000 $70,000 $80,000 Unassigned
Committed
Restricted
Other Governmental Funds
Components of Fund Balance
June 30, 2024 and 2023
FY 22/23 FY 23/24

EXHIBIT A
48 City of Marina Management’s Discussion and Analysis

CAPITAL ASSETS
The City of Marina’s investment in capital assets for its governmental and business-type activities as of June 30, 2024, was $184.9 million (net of accumulated depreciation). This includes net capital assets from governmental activities of $102.2 million and net capital assets from business type activities of $82.7 million. The total increase in the City of Marina’s capital assets during the current fiscal year was approximately $10.6 million or 6.1%. This includes a net increase of $12.2 million related to Governmental Activities and a net decrease of $1.6 million related to Business-type Activities.

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

Significant increases include $12.8 million in new construction-in-progress assets . T he governmental activities amount is comprised of $11.9 million in street-related projects, $547,000 for parks and recreational improvements; and $432,000 for facilities and other assets.

Additional detail and information on capital asset activity is provided in Note 6 of the financial statements.

DEBT ADMINISTRATION
During the year, Long-Term Debt from governmental activities decreased by $2.4 million, primarily due to debt service payments throughout the year, while Long-Term Debt attributable to business-type activities did not change. The following table summarizes the City’s debt at the end of the year:

Additional details and information on long-term debt is provided in Note 7 of the financial statements. 2024 2023 2024 2023 2024 2023 % Change
Land 22,081$ 22,081$ 36,900$ 36,900$ 58,981$ 58,981$ 0.00% Construction-in-progress 12,799 - 49 - 12,848 - 100.00% Leasehold interest - - 37,870 38,846 37,870 38,846 -2.51% Buildings 29,968 29,990 4,182 4,520 34,149 34,510 -1.04% Improvement s (airport and runway) - - 3,688 4,074 3,688 4,074 -9.47% Equipment 1,109 591 50 30 1,159 621 86.62% Right of Use Assets 1,036 1,266 - - 1,036 1,266 -18.13% Infrastructure 35,188 36,033 - - 35,188 36,033 -2.34% Total Capital Assets, Net 102,181$ 89,961$ 82,739$ 84,370$ 184,920$ 174,331$ 6.07% Table 4 - Capital Assets at Year End - Net (in thousands) Business-type ActivitiesGovernmental Activities Total
2024 2023 % Change
2015 General Obligation Refunding Bonds 5,820$ 6,135$ -5.13% 2016 Abrams B Housing Revenue Bonds 8,175 8,650 -5.49% Certificate of Participation 10,315 11,481 -10.16% Leases 572 760 -24.79% Subscriptions 398 636 -37.39% Total outstanding long-term debt 25,280$ 27,662$ -8.61% 2024 2023 % 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

EXHIBIT A
49 City of Marina Management’s Discussion and Analysis

GENERAL FUND BUDGETARY HIGHLIGHTS
Changes from the City's General Fund original budget to the final budget are detailed in the Required Supplementary Information section along with a comparison to actual activity for the year ended, June 30, 2024.

The original General Fund budget included $33.6 million in revenues, $35.9 million in expenditures; and $14.4 million in net transfers. The resulting $16.8 million “drawdown” from fund balance would be used to fund capital improvements, capital purchases, and items carried-forward from the prior year. T his original projection yielded a $27.6 million estimated ending fund balance. At the end of the fiscal year, operating revenues exceeded operating expenses by $8.8 million; and the net transfers for capital improvements exceeded other financing sources by $5.9 million. This resulted in a $2.9 million net change or increase to fund balance. The actual Fiscal Year 2023/24 ending fund balance was $47.2 million, which was $19.6 million greater than the original projection. Additional details on general fund operations are in the subsequent sections.

Revenues
The General Fund adopted and final revenue budgets were $33.6 and $34.3 million while actual revenues recorded were $40.2 million. The $5.9 million budgetary variance primarily reflects $2.4 million in greater than anticipated performance in taxes and assessments; and $3.2 million more in investment earnings.

This included $1.2 million more in property-related taxes, $306,000 in sales tax, $680,000 in TOT tax, and $178,000 in cannabis tax receipts. The actual interest earnings were greater than the budgetary amount due to higher market return rates and the investment in short-term treasury bonds.

The $133,000 in transferred-in revenues reflect reimbursement for services provided by through general fund resources.

Expenditures
The General Fund adopted expenditure budget was $35.9 million and the final budget was $37.3 million, prior to transfers and other financing uses. Actual expenditures were $31.3 million, which was $6.0 million less than the adopted budget. This budgetary variance primarily consisted of $2.8 million in salary and benefit savings across most City departments; $1.8 million in capital outlay carry-forwards, $496,000 in additional contracts carried forward into Fiscal Year 2024/25; and reduced spending.

The $14.6 million in actual general fund transfers include $14.5 million for capital improvements and $80,292 for the use of airport buildings.

ECONOMIC FACTORS AND NEXT YEAR’S BUDGET AND RATES
Fiscal Year 2024/25 represents the second year of a two-year budget cycle. The General Fund budget was originally adopted with $34.5 million in revenues, $33.3 million in operating expenditures, and $3.8 million in capital outlay and capital transfers. Thebudget was amended at the beginning of the fiscal year to build upon prior year revenue performance, adjust for trends, and the estimated amount of contracts and purchases that were planned to be carried forward into the new fiscal year. The revised second year budget included $37.9 million in operating revenues and $34.9 in operating expenses, with approximately $4.6 million allocated for capital outlay and capital transfers.

EXHIBIT A
50 City of Marina Management’s Discussion and Analysis
The following assumptions were incorporated into the Fiscal Year 2024/25 General Fund budget:
 A structurally balanced budget with a projected $1 million on-going operating surplus, a $22.5 million estimated ending unassigned fund balance, and emergency reserves of $6.8 million to be consistent with the adopted reserve policy level.
 Projected property tax-related revenues of $10.4 million, which is approximately 3.2% greater than the prior year, when the variable ROPS and FORA residual property tax receipts are excluded from the calculation. These estimates were based on internal analysis, as well as review with the City’s property tax consultant.
 Sales tax revenues of $10.1 million, which was just above the Fiscal Year 2023/24 projected receipts. This estimate was based on economic trends and information provided by the City’s sale tax consultant.
 Transient occupancy tax receipt annual growth of approximately 2% or $104,000.  A 4% salary increase for all employee groups, consistent with memorandums of understanding.  A CalPERS Unfunded liability payment of $2.3 million, which represents a $412,000 increase when compared to the prior year.
 The addition of 3.5 positions, which includes one additional firefighter. This firefighter position, when combined with two firefighter positions that were added in the prior year, will provide full staffing for two engine companies.
 A capital outlay budget of $2.2 million.
 The following capital and operating transfers:

City capital projects $1,399,000
Measure X street-related projects 1,000,000
Vehicle reserve contribution 750,000
Use of airport facilities for police and fire 81,898
Total $3,230,898
Subsequent to this report, the City discussed allocating the FORA Dissolution Fund balance to support the proposed Aquatic and Sports Center. These funds combined with approximately three years of future FORA CFD fees would be needed to fully support the $41.4 million project. The City may potentially commit approximately $10.0 million of the unassigned general fund balance to support a cash flow loan for this project. Additional information on the Aquatic and Sports Center can be found in the Strategic Initiatives and Priorities section of the Transmittal.

REQUEST FOR FINANCIAL INFORMATION
This financial 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.

EXHIBIT A
51 This page is intentionally blank

EXHIBIT A
52 BASIC FINANCIAL STATEMENTS

EXHIBIT A
53 City of Marina
Statement of Net Position
June 30, 2024
Business-
Governmental Type
Activities Activities Total
ASSETS
Current Assets:

Cash and investments 149,723,639$ 18,058,200$ 167,781,839$ Restricted cash and investments 22,187,139 - 22,187,139 Accounts receivable 10,038,928 147,386 10,186,314 Interest receivable - 4,880 4,880 Prepaid expenses - 1,765,261 1,765,261 Inventory - 59,415 59,415 Leases receivable 160,947 929,637 1,090,584 Internal balances 7,889,167 (7,889,167) - Total Current Assets 189,999,820 13,075,612 203,075,432 Noncurrent Assets:

Notes receivable 23,734 - 23,734 Leases receivable 1,370,076 7,079,186 8,449,262 Capital Assets:

Nondepreciable 34,879,614 36,949,156 71,828,770 Depreciable, net of accumulated depreciation 67,301,384 45,789,640 113,091,024 Total Capital Assets, Net 102,180,998 82,738,796 184,919,794 Total Noncurrent Assets 103,574,808 89,817,982 193,392,790 Total Assets 293,574,628$ 102,893,594$ 396,468,222$

DEFERRED OUTFLOWS OF RESOURCES
Pension Adjustments 12,766,702$ -$ 12,766,702$ OPEB Adjustments 1,166,054 - 1,166,054 Total Deferred Outflows of Resources 13,932,756$ -$ 13,932,756$

LIABILITIES
Current Liabilities:

Accounts payable 8,607,099$ 82,740$ 8,689,839$ Accrued payroll and benefits 772,751 10,900 783,651 Accrued liabilities - 1,239,719 1,239,719 Deposits and other liabilities 752,958 168,059 921,017 Unearned revenue 6,732,230 - 6,732,230 Interest payable 298,850 - 298,850 Compensated absences, due within one year 414,285 - 414,285 Long-term debt, due within one year 1,481,475 - 1,481,475 Total Current Liabilities 19,059,648 1,501,418 20,561,066 Noncurrent Liabilities:

Net pension liability 29,593,077 - 29,593,077 Net OPEB liability 3,556,826 - 3,556,826 Compensated absences, due in more than one year 1,242,856 - 1,242,856 Loans payable, due in more than one year 24,690,163 35,950,000 60,640,163 Total Noncurrent Liabilities 59,082,922 35,950,000 95,032,922 Total Liabilities 78,142,570$ 37,451,418$ 115,593,988$ Continued

EXHIBIT A
54 City of Marina
Statement of Net Position
June 30, 2024
Business-
Governmental Type
Activities Activities Total

DEFERRED INFLOWS OF RESOURCES
Pension Adjustments 1,060,285$ -$ 1,060,285$ OPEB Adjustments 4,131,709 - 4,131,709 Leases Receivable 1,191,190 7,640,003 8,831,193 Total Deferred Inflows of Resources 6,383,184$ 7,640,003$ 14,023,187$

NET POSITION
Net investment in capital assets 94,549,610$ 38,899,629$ 133,449,239$ Restricted for:

Transportation 1,751,002 - 1,751,002 Streets & special districts 1,721,676 - 1,721,676 Senior Center 1,000,000 - 1,000,000 National Fish and Wildlife Foundation 2,450,234 - 2,450,234 Housing 1,994,893 - 1,994,893 Community development 43,805,663 - 43,805,663 Recreation 436,909 - 436,909 Capital projects 11,131,510 - 11,131,510 Debt service 130,828 - 130,828 Habitat Restoration 422,980 - 422,980 Opioid Settlements 53,963 - 53,963 Public Safety 239,493 - 239,493 FAA Military Airport Program 750,000 - 750,000 Total Restricted 65,889,151 - 65,889,151 Unrestricted 62,542,869 18,902,544 81,445,413 Total Net Position 222,981,630$ 57,802,173$ 280,783,803$ Concluded
The accompanying notes are an integral part of these financial statements.

EXHIBIT A
55 City of Marina
Statement of Activities
For the Year Ended June 30, 2024
Operating Capital Business-
Charges for Grants and Grants and Governmental Type
Functions/Programs Expenses Services Contributions Contributions Activities Activities Total Primary Government:

Governmental Activities:

General government 11,417,692$ 2,887,852$ - $ - $ (8,529,840)$ (8,529,840)$ Public safety 15,514,681 331,306 763,302 - (14,420,073) (14,420,073) Public works 2,890,198 - 5,880 5,589,730 2,705,412 2,705,412 Economic & community development 7,259,041 11,914,948 120,899 1,816,291 6,593,097 6,593,097 Recreation & cultural services 1,640,425 160,462 68,646 - (1,411,317) (1,411,317) Interest and fiscal charges 1,037,825 - - - (1,037,825) (1,037,825) Total Governmental Activities 39,759,862$ 15,294,568$ 958,727$ 7,406,021$ (16,100,546) (16,100,546) Business-Type Activities:

Marina Municipal Airport 2,125,687$ 1,814,540$ - $ 41,671$ (269,476) (269,476) Preston Park Non-profit Corporation 7,091,193 7,555,990 - - 464,797 464,797 Abrams B Non-profit Corporation 3,415,387 3,748,785 - - 333,398 333,398 Total Business-Type Activities 12,632,267$ 13,119,315$ - $ 41,671$ 528,719 528,719 General Revenues:

Taxes:

Property taxes 5,585,707 - 5,585,707 Sales taxes 11,027,617 - 11,027,617 Franchise taxes 1,348,548 - 1,348,548 Transient occupancy tax 5,527,793 - 5,527,793 Gas taxes 1,141,202 - 1,141,202 Property Tax in-lieu of VLF 5,765,438 - 5,765,438 Other taxes 2,525,437 - 2,525,437 Total taxes 32,921,742 - 32,921,742 Investment earnings 7,363,190 746,044 8,109,234 Other revenues 1,114,982 123,656 1,238,638 Total General Revenues 41,399,914 869,700 42,269,614 Special Item - Gain on Sale of Land 8,426,523 - 8,426,523 Transfers 894,508 (894,508) -
Total General Revenues, Special Items and Transfers 50,720,945 (24,808) 50,696,137 Change in Net Position 34,620,399 503,911 35,124,310 Net Position - Beginning of Year 188,361,231 57,298,262 245,659,493 Net Position - End of Year 222,981,630$ 57,802,173$ 280,783,803$ The accompanying notes are an integral part of these financial statements.

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

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

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

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

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

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

EXHIBIT A
57 City of Marina
Balance Sheet
Governmental Funds
June 30, 2024
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 44,618,862$ 42,896,136$ 23,261,610$ 22,358,266$ -$ 16,588,765$ 149,723,639$ Restricted cash and investments 476,943 3,450,234 - 6,732,230 450,371 11,077,361 22,187,139 Accounts receivable 4,824,352 4,580,763 95,081 83,726 - 455,006 10,038,928 Due from other funds - - - - - 845,812 845,812 Advances to other funds 33 - - - 7,889,167 - 7,889,200 Notes receivable 23,734 - - - - 540,785 564,519 Leases receivable 1,531,023 - - - - - 1,531,023 Total assets 51,474,947$ 50,927,133$ 23,356,691$ 29,174,222$ 8,339,538$ 29,507,729$ 192,780,260$

LIABILITIES, DEFERRED INFLOWS

AND FUND BALANCES
Liabilities:

Accounts payable 1,398,090$ 4,532,524$ -$ 2,373,329$ -$ 303,156$ 8,607,099$ Accrued payroll and benefits 756,734 - - - - 16,017 772,751 Deposits and other liabilities 660,525 83,600 - - - 8,833 752,958 Unearned revenue - - - 6,732,230 - - 6,732,230 Due to other funds - - - - - 845,812 845,812 Advances from other funds - - - - - 33 33 Total liabilities 2,815,349 4,616,124 - 9,105,559 - 1,173,851 17,710,883 Deferred Inflows of Resources:

Leases receivable 1,191,190 - - - - - 1,191,190 Unavailable revenues 274,434 - - - 7,889,167 540,785 8,704,386 Total deferred inflows of resources 1,465,624 - - - 7,889,167 540,785 9,895,576 Fund Balances:

Nonspendable
Leases receivable 339,833 - - - - - 339,833 Restricted:

Transportation and streets - - - - - 1,751,002 1,751,002 Special districts - - - - - 1,721,676 1,721,676 Senior Center - 1,000,000 - - - - 1,000,000 National Fish and Wildlife Foundation - 2,450,234 - - - - 2,450,234 Housing - - - - - 1,994,893 1,994,893 Community development - - 23,356,691 20,068,663 - 380,309 43,805,663 Recreation - - - - - 436,909 436,909 Capital projects - - - - - 20,890,732 20,890,732 Debt service - - - - 450,371 572,318 1,022,689 Habitat Restoration 422,980 - - - - - 422,980 Opioid Settlements 53,963 - - - - - 53,963 Public Safety 239,493 - - - - - 239,493 FAA Military Airport Program 750,000 - - - - - 750,000 Total restricted 1,466,436 3,450,234 23,356,691 20,068,663 450,371 27,747,839 76,540,234 Committed:

Capital projects - 42,860,775 - - - - 42,860,775 Public education - - - - - 45,411 45,411 Emergency Reserve 6,819,483 - - - - - 6,819,483 Compensated Absences 400,000 - - - - - 400,000 Community Improvements 296,553 - - - - - 296,553 Fire Truck Purchase 1,889,888 - - - - - 1,889,888 Vehicle & Equipment Replacement 4,569,280 - - - - - 4,569,280 OPEB 200,000 - - - - - 200,000 Groundwater Litigation Stabilization 2,000,000 - - - - - 2,000,000 Pension Stabilization 5,000,000 - - - - - 5,000,000 Library Maintenance 241,248 - - - - - 241,248 Total committed 21,416,452 42,860,775 - - - 45,411 64,322,638 Unassigned 23,971,253 - - - - (157) 23,971,096 Total fund balances 47,193,974 46,311,009 23,356,691 20,068,663 450,371 27,793,093 165,173,801 Total liabilities, deferred inflows
of resources and fund balances 51,474,947$ 50,927,133$ 23,356,691$ 29,174,222$ 8,339,538$ 29,507,729$ 192,780,260$ The accompanying notes are an integral part of these financial statements.

Major Funds

EXHIBIT A
58 City of Marina
Reconciliation of the Government Funds Balance Sheet
to the Government-Wide Statement of Net Position
June 30, 2024
Total Fund Balances - Total Governmental Funds 165,173,801$ 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 142,876,044
Less: accumulated depreciation (40,695,046)
Total Capital Assets 102,180,998
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. (298,850) 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. 8,740,762 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. 8,163,601 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 (26,171,638)
Compensated absences (1,657,141)
Net pension liability (29,593,077)
Total OPEB liability (3,556,826)
Total Long-Term Obligations (60,978,682)
Net Position of Governmental Activities 222,981,630$
The accompanying notes are an integral part of these financial statements.

EXHIBIT A
59 City of Marina
Statement of Revenues, Expenditures, and Changes in Fund Balances Governmental Funds
For the Year Ended June 30, 2024
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 29,695,777$ -$ -$ -$ -$ 3,225,968$ 32,921,745$ Licenses, permits and fees 937,002 - - 4,183,286 - - 5,120,288 Fines and forfeitures 83,689 - - - - - 83,689 Intergovernmental 1,018,726 6,661,478 - - - - 7,680,204 Charges for services 4,279,676 92,719 5,578,091 - - 79,404 10,029,890 Investment earnings 3,971,343 - 984,401 954,185 21,893 1,431,368 7,363,190 Local contributions 86,451 39,061 - 995,133 - - 1,120,645 Other revenue 104,318 317,050 - 80,260 754,309 - 1,255,937 Total Revenues 40,176,982 7,110,308 6,562,492 6,212,864 776,202 4,736,740 65,575,588

EXPENDITURES
Current:

General government 10,279,864 - - - - - 10,279,864 Public safety 13,351,348 - - - - - 13,351,348 Public works 2,000,958 - - - - 574,853 2,575,811 Economic & community development 3,911,380 - - 2,076,193 - 106,495 6,094,068 Recreation & cultural services 1,250,619 - - - - 7,252 1,257,871 Capital outlay 123,087 14,044,661 - - - 1,424,062 15,591,810 Debt service
Principal 375,014 - - - 475,000 550,000 1,400,014 Interest and fiscal charges 54,489 - - - 268,905 762,916 1,086,310 Total Expenditures 31,346,759 14,044,661 - 2,076,193 743,905 3,425,578 51,637,096 Excess (Deficiency) of
Revenues over Expenditures 8,830,223 (6,934,353) 6,562,492 4,136,671 32,297 1,311,162 13,938,492

OTHER FINANCING SOURCES (USES)
Transfers in 133,337 25,955,858 - - - 6,137,012 32,226,207 Transfers out (14,590,293) - (7,850,000) (4,625,859) - (4,265,547) (31,331,699) Equipment leases 60,596 - - - - - 60,596 Land sale 8,426,523 - - - - - 8,426,523 Total Other Financing Sources (Uses) (5,969,837) 25,955,858 (7,850,000) (4,625,859) - 1,871,465 9,381,627 Net Change in Fund Balances 2,860,386 19,021,505 (1,287,508) (489,188) 32,297 3,182,627 23,320,119 Fund Balances Beginning 44,333,588 27,289,504 24,644,199 20,557,851 418,074 24,610,466 141,853,682 Fund Balances Ending 47,193,974$ 46,311,009$ 23,356,691$ 20,068,663$ 450,371$ 27,793,093$ 165,173,801$ The accompanying notes are an integral part of these financial statements.

Major Funds

EXHIBIT A
60 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, 2024
Net Change in Fund Balances - Total Governmental Funds 23,320,119$ 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 13,672,460
Allocated gain (loss) on disposals 776,618
Depreciation expense (2,228,754)
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 1,025,000
Proceeds from leases (60,596)
Repayment of lease liabilities 248,680
Repayment of subscription liabilities 237,997
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. 38,777 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. (182,718)
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. (516,358) 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. (1,858,249)
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 137,715
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. 9,708
Change in Net Position of Governmental Activities 34,620,399$ The accompanying notes are an integral part of these financial statements.

EXHIBIT A
61 This page is intentionally blank

EXHIBIT A
62 PROPRIETARY FUND FINANCIAL STATEMENTS
The Marina Municipal Airport Operating Fund is sued to account for all financial transactions relating to City's airport.

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

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

EXHIBIT A
63 City of Marina
Statement of Net Position
Proprietary Funds
June 30, 2024
Marina Preston
Municipal Park Abrams B
Airport Housing Housing
Fund Fund Fund Total
ASSETS
Current assets:

Cash and cash equivalents 1,237,751$ -$ 904,174$ 2,141,925$ Cash with fiscal agent - 12,733,470 3,182,805 15,916,275 Accounts receivable, net 132,991 12,670 1,725 147,386 Interest receivable 4,880 - - 4,880 Prepaid expenses:

Replacement reserves - 238,101 1,128,026 1,366,127 Insurance escrow - 132,239 47,642 179,881 Tax escrow - 123,763 - 123,763 Other - - 95,490 95,490 Leases receivable 929,637 - - 929,637 Inventory 59,415 - - 59,415 Total current assets 2,364,674 13,240,243 5,359,862 20,964,779 Noncurrent assets:

Leases receivable 7,079,186 - - 7,079,186 Capital assets:

Nondepreciable assets 36,949,156 - - 36,949,156 Depreciable, net 7,919,853 29,134,292 8,735,495 45,789,640 Total capital assets, net 44,869,009 29,134,292 8,735,495 82,738,796 Total noncurrent assets 51,948,195 29,134,292 8,735,495 89,817,982 Total assets 54,312,869$ 42,374,535$ 14,095,357$ 110,782,761$

LIABILITIES
Current liabilities:

Accounts payable 66,126$ -$ 16,614$ 82,740$ Accrued salaries and benefits 10,900 - - 10,900 Accrued liabilities - 834,256 405,463 1,239,719 Deposits and other liabilities 168,059 - - 168,059 Total current liabilities 245,085 834,256 422,077 1,501,418 Noncurrent liabilities:

Advances from other funds - - 7,889,167 7,889,167 Loans payable, due in more than one year - 35,950,000 - 35,950,000 Total noncurrent liabilities - 35,950,000 7,889,167 43,839,167 Total liabilities 245,085$ 36,784,256$ 8,311,244$ 45,340,585$

DEFERRED INFLOWS OF RESOURCES
Leases receivable 7,640,003$ -$ -$ 7,640,003$ Total deferred inflows of resources 7,640,003$ -$ -$ 7,640,003$

NET POSITION
Net Investment in capital assets 44,869,009$ (6,815,708)$ 846,328$ 38,899,629$ Unrestricted 1,558,772 12,405,987 4,937,785 18,902,544 Total net position 46,427,781$ 5,590,279$ 5,784,113$ 57,802,173$ The accompanying notes are an integral part of these financial statements.

Business-Type Activities
Enterprise Funds

EXHIBIT A
64 City of Marina
Statement of Revenues, Expenses and Changes in Fund Net Position Proprietary Funds
For the Year Ended June 30, 2024
Marina Preston
Municipal Park Abrams B
Airport Housing Housing
Fund Fund Fund Total

OPERATING REVENUES
Rental income 1,433,226$ 7,555,990$ 3,748,785$ 12,738,001$ Sale of fuel 381,314 - - 381,314 Other revenue 46,878 47,397 29,381 123,656 Total operating revenues 1,861,418 7,603,387 3,778,166 13,242,971

OPERATING EXPENSES
Salaries & benefits 498,935 - - 498,935 Service and supplies 184,340 1,267,043 930,202 2,381,585 Repairs and maintenance 262,222 1,227,876 1,014,140 2,504,238 Aviation fuel cost of sales 286,633 - - 286,633 Utilities 141,759 208,161 174,635 524,555 Taxes 30,511 195,160 89,632 315,303 Rent - 1,969,163 670,000 2,639,163 Depreciation and amortization 721,287 707,000 268,665 1,696,952 Total operating expenses 2,125,687 5,574,403 3,147,274 10,847,364 Operating income (loss) (264,269) 2,028,984 630,892 2,395,607

NONOPERATING REVENUES(EXPENSES)
Interest expense - (1,516,790) (268,113) (1,784,903) Investment earnings 209,837 508,075 28,132 746,044 Total nonoperating revenues(expenses) 209,837 (1,008,715) (239,981) (1,038,859) Income (loss) before transfers (54,432) 1,020,269 390,911 1,356,748

CONTRIBUTIONS AND TRANSFERS
Capital contributions 41,671 - - 41,671 Transfers in 80,292 - - 80,292 Transfers out (974,800) - - (974,800) Net contributions and transfers (852,837) - - (852,837) Change in net position (907,269) 1,020,269 390,911 503,911 Total net position - beginning 47,335,050 4,570,010 5,393,202 57,298,262 Total net position - ending 46,427,781$ 5,590,279$ 5,784,113$ 57,802,173$ The accompanying notes are an integral part of these financial statements.

Business-Type Activities
Enterprise Funds

EXHIBIT A
65 City of Marina
Statement of Cash Flows
Proprietary Funds
For the Year Ended June 30, 2024
Marina Preston
Municipal Park Abrams B
Airport Housing Housing
Fund Fund Fund Total
Cash flows from operating activities:

Receipts from customers 1,782,977$ 7,576,480$ 3,914,944$ 13,274,401$ Payments to suppliers (870,033) (4,930,352) (2,736,096) (8,536,481) Payments to employees (518,838) - - (518,838) Net cash provided (used) by operating activities 394,106 2,646,128 1,178,848 4,219,082 Cash flows from noncapital financing activities:

Interfund transactions (894,508) - - (894,508) Net cash provided (used) by noncapital financing activities (894,508) - - (894,508) Cash flows from capital financing activities:

Acquisition of capital assets (65,540) - - (65,540) Proceeds from capital contributions 41,671 - - 41,671 Principal payments on long-term debt - - (483,750) (483,750) Interest paid on long-term debt - (1,516,790) (268,113) (1,784,903) Net cash provided (used) by capital financing activities (23,869) (1,516,790) (751,863) (2,292,522) Cash flows from investing activities:

Investment income received 209,871 508,075 28,132 746,078 Net cash provided (used) by investing activities 209,871 508,075 28,132 746,078 Net increase (decrease) in cash and cash equivalents (314,400) 1,637,413 455,117 1,778,130 Cash and cash equivalents - beginning 1,552,151 11,096,057 3,631,862 16,280,070 Cash and cash equivalents - ending 1,237,751$ 12,733,470$ 4,086,979$ 18,058,200$ Reconciliation of operating income to net cash provided (used) by operating activities:

Operating income (loss) (264,269)$ 2,028,984$ 630,892$ 2,395,607$ Adjustments to reconcile operating income (loss)
to net cash provided (used) by operating activities:

Depreciation 721,287 707,000 268,665 1,696,952 Changes in operating assets and liabilities:

Accounts receivables (54,415) 34,635 85,261 65,481 Prepaid expenses - (62,949) 125,899 62,950 Inventory (3,633) - - (3,633) Leases receivable 570,525 - - 570,525 Accounts payable 39,065 - 16,614 55,679 Accrued salaries and benefits (19,903) - - (19,903) Accrued liabilities - (61,542) 51,517 (10,025) Deferred inflows of resources (592,663) - - (592,663) Deposits and other liabilities (1,888) - - (1,888) Net cash provided (used) by operating activities 394,106$ 2,646,128$ 1,178,848$ 4,219,082$ The accompanying notes are an integral part of these financial statements.

Business-Type Activities
Enterprise Funds

EXHIBIT A
66 FIDUCIARY FUND FINANCIAL STATEMENTS
Private-Purpose Trust Funds
The FORA Dissolution Administration Fund is used to account for the long-term debt and debt service issued by FORA prior to its dissolution which is administered by the City and held in Trust.

The Successor Agency Private Purpose Trust Funds 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.

EXHIBIT A
67 City of Marina
Statement of Net Position
Fiduciary Funds
June 30, 2024
Successor Successor
FORA Agency Agency
Dissolution Obligation Housing
Administration Retirement Assets
Fund Fund Fund Total
ASSETS
Cash and investments -$ 4,749,404$ 191,832$ 4,941,236$ Restricted cash and investments with fiscal agents 3,865,521 3,530,268 - 7,395,789 Accounts receivable - 304,186 1,968 306,154 Capital assets, land - - 900,000 900,000 Total assets 3,865,521$ 8,583,858$ 1,093,800$ 13,543,179$

LIABILITIES
Accounts payable 253,109$ 1,565$ -$ 254,674$ Accrued salaries and benefits - 10,492 - 10,492 Interest payable - 522,108 - 522,108 Deposits and other liabilities - 1,314,916 - 1,314,916 Noncurrent liabilities:

Due within on year 1,460,000 1,030,000 - 2,490,000 Due in more than one year 24,967,828 33,928,165 - 58,895,993 Total liabilities 26,680,937$ 36,807,246$ -$ 63,488,183$

NET POSITION
Held in trust for private purposes (22,815,416)$ (28,223,388)$ 1,093,800$ (49,945,004)$ The accompanying notes are an integral part of these financial statements.

EXHIBIT A
68 City of Marina
Statement of Changes in Net Position
Fiduciary Funds
For the Year Ended June 30, 2024
Successor Successor
FORA Agency Agency
Dissolution Obligation Housing
Administration Retirement Assets
Fund Fund Fund Total

ADDITIONS
Property taxes 4,183,345$ 3,267,309$ -$ 7,450,654$ Property tax in-lieu - 29,139 - 29,139 Investment earnings 86,241 318,067 6,567 410,875 Other revenue 4,290 - - 4,290 Total additions 4,273,876 3,614,515 6,567 7,894,958

DEDUCTIONS
Program costs 11,938 1,637,172 - 1,649,110 Legal and professional fees - 70,790 - 70,790 Employee costs - 251,885 14,675 266,560 Occupancy and operating costs - 2,864 - 2,864 Payments to other agencies 1,379,818 - - 1,379,818 Payments to the City of Marina 995,133 - - 995,133 Interest and fiscal charges 763,066 1,432,114 - 2,195,180 Total deductions 3,149,955 3,394,825 14,675 6,559,455 Change in net position 1,123,921 219,690 (8,108) 1,335,503 Total net position - beginning (23,939,337) (28,443,078) 1,101,908 (51,280,507) Total net position - ending (22,815,416)$ (28,223,388)$ 1,093,800$ (49,945,004)$ The accompanying notes are an integral part of these financial statements.

EXHIBIT A
69 This page is intentionally blank

EXHIBIT A
70 NOTES TO THE BASIC

FINANCIAL STATEMENTS

EXHIBIT A
71 City of Marina
Notes to the Basic Financial Statements
June 30, 2024
NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
The basic financial statements of the City of Marina, California, (the City) have been prepared in conformity with generally accepted accounting principles (GAAP) as applied to governmental agencies.

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

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

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

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

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

GASB 62 incorporates pronouncements issued on or before November 30, 1989 into GASB authoritative literature. In June of 2015, GASB issued Statement No. 76, The Hierarchy of Generally Accepted Accounting Principles for State and Local Governments. GASB 76 supersedes Statement No. 55, The Hierarchy of Generally Accepted Accounting Principles for State and Local Governments. GASB 76 also amends GASB 62 and AICPA Pronouncements paragraphs 64, 74, and 82. The GAAP hierarchy sets forth what constitutes GAAP for all state and local governmental entities. It establishes the order of priority of pronouncements and other sources of accounting and financial reporting guidance that a governmental entity should apply. The sources of authoritative GAAP are categorized in descending order of authority as follows:
a. Officially established accounting principles—Governmental Accounting Standards Board (GASB) Statements (Category A)
b. GASB Technical Bulletins; GASB Implementation Guides; and literature of the AICPA cleared by the GASB (Category B).

EXHIBIT A
72 City of Marina
Notes to the Basic Financial Statements
June 30, 2024
If the accounting treatment for a transaction or other event is not specified by a pronouncement in Category A, a governmental entity should consider whether the accounting treatment is specified by a source in Category B.

B. Basis of Presentation, Accounting and Measurement Focus The accounts of the City are organized on the basis of funds, each of which is considered a separate accounting entity. The operations of each fund are accounted for with a separate set of self-balancing accounts that comprise its assets, deferred outflows of resources, liabilities, deferred inflows of resources, fund equity, revenues, and expenditures or expenses, as appropriate. These funds are established for the purpose of carrying out specific activities or certain objectives in accordance with specific regulations, restrictions, or limitations. Governmental resources are allocated to and accounted for in individual funds based upon the purposes for which they are to be spent and the means by which spending activities are controlled.

Government-Wide Financial Statements
The City's government-wide financial statements include a Statement of Net Position 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 statements are presented on an "economic resources" measurement focus and the accrual basis of accounting. Accordingly, all of the City's assets, deferred outflows of resources, liabilities, deferred inflows of resources, are included in the accompanying Statement of Net Position. The Statement of Activities presents changes in net position. Under the accrual basis of accounting, revenues are recognized in the period in which they are earned while expenses are recognized in the period in which the liability is incurred. The Statement of Activities demonstrates the degree to which the direct expenses of a given function or segment is offset by program revenues. Direct expenses are those clearly identifiable with a specific function or segment. Certain types of transactions are reported as program revenues for the City in three categories:
 Charges for services
 Operating grants and contributions
 Capital grants and contributions
Separate financial statements are provided for governmental funds, proprietary funds, and fiduciary funds, even though the fiduciary funds are excluded from the government-wide financial statements. Major individual governmental funds and major individual enterprise funds are reported as separate 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 balances in the Statement of Net Position have been eliminated except those representing balances between the governmental activities and the business-type activities, which are presented as internal balances and eliminated in the total primary government column. In the Statement of Activities, 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

EXHIBIT A
73 City of Marina
Notes to the Basic Financial Statements
June 30, 2024

Governmental Fund Financial Statements

Governmental fund financial statements include a Balance Sheet and a Statement of Revenues, Expenditures and Changes in Fund Balances for all major governmental funds and non-major funds aggregated. An accompanying schedule is presented to reconcile and explain the differences in net position as presented in these statements to the net po sition presented in the government-wide financial statements. The City has presented all major funds that met the applicable criteria.

All governmental funds are accounted for on a spendi ng 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, Expenditu res 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, re venues 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 ta xes, 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. Unearne d revenues also arise when the government receives resources before it has a legal claim to them, as wh en grant monies are received prior to incurring qualifying expenditures. In subseque nt 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 gove rnment, except those required to be accounted for in another fund. For the City, the general fund includ es such activities such as public safety, public ways and facilities, parks and recreation services, and economic development services.

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

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

EXHIBIT A
74 City of Marina
Notes to the Basic Financial Statements
June 30, 2024
FORA Dissolution Fund
The FORA Dissolution Fund is used to account for resources received from the Fort Ord Reuse Authority upon dissolution for Community Development and Habitat Management.

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

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

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

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

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

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

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

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

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

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

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

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

EXHIBIT A
75 City of Marina
Notes to the Basic Financial Statements
June 30, 2024
Fiduciary Fund Financial Statements
Fiduciary 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 Dissolution 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 Agency 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, Cash Equivalents and Investments
The City pools 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 disclosures 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.

EXHIBIT A
76 City of Marina
Notes to the Basic Financial Statements
June 30, 2024
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 value 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 these 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. Restricted 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. Interfund Receivables and Payables
Activity between funds that are representative of lending/borrowing arrangements outstanding at the end of the fiscal year are referred to as either “due to/from other funds” (i.e., the current portion of interfund loans) or “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.

EXHIBIT A
77 City of Marina
Notes to the Basic Financial Statements
June 30, 2024
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 Receivables
When applicable, 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 aviation 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 recognized 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 Assets
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 purpose 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.

EXHIBIT A
78 City of Marina
Notes to the Basic Financial Statements
June 30, 2024
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 Park 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 Outflows/Deferred Inflows
In addition 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 addition 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 government-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. Compensated Absences
It City employees are granted vacation and sick 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.

Compensated 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 Liabilities
In the government-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.

EXHIBIT A
79 City of Marina
Notes to the Basic Financial Statements
June 30, 2024
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. Subscription Based Information Technology Arrangements (SBITAs) The City recognizes 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 Expense
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 Postemployment 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:

Valuation Date June 30, 2023
Measurement Date June 30, 2023
Measurement Period June 30, 2022 to June 30, 2023
Q. Fund Balances
In accordance with Government Accounting Standards Board 54, Fund Balance Reporting and Governmental Fund Type Definitions, the City classifies governmental fund balances as follows:

Nonspendable
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.

EXHIBIT A
80 City of Marina
Notes to the Basic Financial Statements
June 30, 2024
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
Committed 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
Assigned 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.

Unassigned
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 Assumption / 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 Position
In the government-wide financial statements, net position is classified in the following categories:

Net Investment 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.

EXHIBIT A
81 City of Marina
Notes to the Basic Financial Statements
June 30, 2024
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 detail of amounts reported for each of the above defined net position categories is reported in the government-wide Statement of Net Position.

Use of Restricted/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 collections 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 10th. 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 dates 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 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

EXHIBIT A
82 City of Marina
Notes to the Basic Financial Statements
June 30, 2024
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. Encumbrances
Under encumbrance 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 Estimates
The preparation 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. Implementation of New Accounting Pronouncements
GASB Statement No. 100, Accounting Changes and Error Corrections—an amendment of GASB Statement No. 62
This Statement 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.

This statement did not have a material impact on the financial statements.

Z. Upcoming New Accounting Pronouncements
The City is currently analyzing its accounting practices to identify the potential impact on the financial statements of the following GASB Statements:

GASB Statement No. 101, Compensated Absences
This Statement 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

EXHIBIT A
83 City of Marina
Notes to the Basic Financial Statements
June 30, 2024
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 Statement 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. 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. The requirements of this Statement are effective for fiscal years beginning after December 15, 2023, and all reporting periods thereafter. However, the City implemented GASB 101 as of June 30, 2024. This statement did not have a material impact on the financial statements.

GASB Statement No. 102, Certain Risk Disclosures
This Statement requires a government to assess whether a concentration or constraint makes the primary government reporting unit or other reporting units that report a liability for revenue debt vulnerable to the risk of a substantial impact. Additionally, this Statement requires a government to assess whether an event or events associated with a concentration or constraint that could cause the substantial impact have occurred, have begun to occur, or are more likely than not to begin to occur within 12 months of the date the financial statements are issued.

If a government determines that those criteria for disclosure have been met for a concentration or constraint, it should disclose information in notes to financial statements in sufficient detail to enable users of financial statements to understand the nature of the circumstances disclosed and the government’s vulnerability to the risk of a substantial impact. The disclosure should include descriptions for (1) the concentration or constraint (2) each event associated with the concentration or constraint that could cause a substantial impact if the event had occurred or had begun to occur prior to the issuance of the financial statements (3) actions taken by the government prior to the issuance of the financial statements to mitigate the risk. The requirements of this Statement are effective for fiscal years beginning after June 15, 2024, and all reporting periods thereafter.

GASB Statement No. 103, Financial Reporting Model Improvements This Statement is to improve key components of the financial reporting model to enhance its effectiveness in providing information that is essential for decision making and assessing a government’s accountability.

This Statement establishes new accounting and financial reporting requirements or modifies existing requirements related to (a) Management’s discussion and analysis (MD&A) (b) Unusual or infrequent items (c) Presentation of the proprietary fund statement of revenues, expenses, and changes in fund net

EXHIBIT A
84 City of Marina
Notes to the Basic Financial Statements
June 30, 2024
position (d) Information about major component units in basic financial statements (5) Budgetary comparison information (6) Financial trend information in the statistical section. The requirements of this Statement are effective for fiscal years beginning after June 15, 2025, and all reporting periods thereafter.

NOTE 2 - CASH AND INVESTMENTS
As of June 30, 2024, cash and investments were reported in the financial statements as follows:

Governmental
Activities
Business-Type
Activities Total
Cash and investments 149,723,639$ 18,058,200$ 4,941,236$ 172,723,075$ Restricted cash and investments 22,187,139 - 7,395,789 29,582,928 Total cash and investments 171,910,778$ 18,058,200$ 12,337,025$ 202,306,003$ Government Wide
Statement of Net Position Fiduciary Funds
Statement of Net
Position
Cash and investments consisted of the following as of June 30, 2024:

Deposits:

Cash on hand 3,800$
Cash with fiscal agents 15,916,275
Cash in banks 686,313
Total deposits 16,606,388
Investments:

Local Agency Investment Fund 57,612,900
US Treasurey obligations 98,503,787
Total investments 156,116,687
Total City Treasury 172,723,075
Restricted cash and investments:

Investments: 2,450,238
Cash in banks 2,035,673
Cash with fiscal agent 25,097,017
Total restricted cash and investments 29,582,928
Total cash and investments 202,306,003$
A. Cash Deposits
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 $3,117,955 at June 30, 2024 and were different from carrying amounts due to deposits in transit and outstanding checks. The amount uninsured was

EXHIBIT A
85 City of Marina
Notes to the Basic Financial Statements
June 30, 2024
$2,867,955, which was collateralized by securities held by pledging financial institutions. The City 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 Value Measurements
GASB 72 established 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 Investment Policy
Under the provisions of the City's investment policy, and in accordance with California Government Code, the following investments are authorized:

Maximum
Maturity
Minimum
Credit
Quality
Maximum
Percentage of
Portfolio
Maximum
Inves tment
in One Issuer
U.S. Treasury Bills, Notes and Bonds (A) N/A No Limit No Limit U.S. Government-Spons ored Enterprise Agencies:

Government 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 Home Loan Bank 5 years N/A No Limit No Limit Banker's Acceptances 180 days N/A 30% One Commercial
Bank
Certificates of Depos it 5 years N/A 15% (B)
Commercial Paper 270 days N/A 15% Highes t Rating
by an NRSRO*
Commercial Paper 31 days N/A 30% Highes t Rating
by an NRSRO*
Corporate Notes 5 years N/A 30% No Limit
Mutual Funds N/A N/A 20% Highes t Rating
by an NRSRO*
Reverse Repurchas e Agreements 92 days N/A 20% No Limit Repurchas e Agreements 1 year N/A No Limit No Limit
California Local Agency Inves tment Fund N/A N/A No Limit $40,000,000 per account
(A) Maximum maturities of 5 years or greater with spe cific City Council approval (B) $250,000 unless collateralized by eligible securities as provided by California Governmental Code Sections 53651 and 53652.
* Nationally Recognized Statistical Rating Organization Author ized Investment Type

EXHIBIT A
86 City of Marina
Notes to the Basic Financial Statements
June 30, 2024
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 authorized 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 table also identifies certain provisions of these debt agreements:

Maximum
Maturity
Minimum
Credit Quality
U.S. Treasury Obligations None N/A
U.S. Agency Obligations None N/A
U.S. Government-Sponsor ed Agency Obligations None N/A
State Obligations :

General Obligation None A
General Short-Term Obligation None A-1+
Special Revenue Bonds None AA
Pre-Refunded Municipal Obligation None AAA
Unsecured Certificates of Depos it 30 days A-1
FDIC-Insured Depos it None N/A
Repurchas e Agreements None A
Commercial Paper 270 days Three highes t categor ies
Bankers' Acceptances (A) A-1
Money Market Mutua l Funds None Three highes t categor ies Inves tment Agreement None N/A
Tax-Exempt Obligations None Three highes t categor ies
State of California- Local Agency Inves tment Fund None N/A (A) Maximum maturities of 5 years or greater with specific City Council approval Author ized Inves tment 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.

EXHIBIT A
87 City of Marina
Notes to the Basic Financial Statements
June 30, 2024
C. External Investment Pool
The City's investments with LAIF at June 30, 2024, include a portion of the pool funds invested in Structured Notes and Asset-Backed Securities. These investments include the following:

Structured 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 Disclosures
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 risk 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 Risk
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, 2024, 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.

Concentrations 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, 2024, 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.

Custodial 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

EXHIBIT A
88 City of Marina
Notes to the Basic Financial Statements
June 30, 2024
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, 2024, the City’s investments had the following maturities:
12 Months
or Less 1-5 years Fair Value
Concen-
trations
Fair Value
Input Levels
Local Agency Investment Fund 57,612,900$ -$ 57,612,900$ 36.9% n/a US Treasury obligations 54,819,108 43,684,679 98,503,787 63.1% Level 1 Total Investments 112,432,008$ 43,684,679$ 156,116,687$ Investment Type
Maturity
NOTE 3 - NOTES 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, 2024 were $540,785.

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, 2024 the City had $23,734 in loans receivable outstanding. These loans are offset in the fund financial statements by deferred inflows of resources.

EXHIBIT A
89 City of Marina
Notes to the Basic Financial Statements
June 30, 2024
NOTE 4 - LEASES RECEIVABLE
Leases receivable for governmental activities consisted of the following as of June 30, 2024:

Fort Ord Comcast T-Mobile Chapparral Cingular
Market Cell Cell Ground Cell
Ground Lease Tower Tower Building Tower Total
Inception 8/22/2006 1/1/2002 7/1/1996 12/30/2022 3/25/2024 End 8/22/2030 1/1/2042 7/1/2026 12/30/2027 3/25/2043
Interest Rate 5.03% 5.56% 5.00% 2. 34% 3.31%
Annual Payment 130,260$ 24,000$ 21,600$ 15,360$ 34,800$ Leases Receivable:

Beginning 767,245$ 272,618$ 60,059$ 58,598$ -$ 1,158,520$ Adjustments - - - - Additions - - - - 508,554 508,554 Deletions (93,811) (9,071) (19,029) (14,140) - (136,051) Ending 673,434 263,547 41,029 44,458 508,554 1,531,023 Deferred Inflows of Resources:

Beginning 528,882 173,124 89,415 57,929 - 849,350 Adjustments - (55,884) - - (55,884) Additions - - - - 508,554 508,554 Deletions (75,555) (9,618) (11,177) (14,480) - (110,830) Ending 453,328 163,506 22,354 43,449 508,554 1,191,190 Net Book Value 220,107$ 100,041$ 18,675$ 1,009$ -$ 339,833$ The following summarizes future collections for governmental activities leases receivable:

Fiscal Year Ending June 30: Principal Interest Total
2025 160,947 65,073 226,020
2026 168,551 57,469 226,020
2027 154,426 49,994 204,420
2028 146,138 42,922 189,060
2029-2033 425,774 128,746 554,520
2034-2038 219,873 74,127 294,000
2039-2043 221,130 285,344 506,474
2044-2048 34,184 616 34,800
Total Governmental Activities 1,531,023$ 704,291$ 2,235,314$ Leases receivable for business-type activities consisted of the following as of June 30, 2024:

Deferred Net
Earliest Inception 7/1/1996 Leases Inflows of Book
Latest Inception 5/1/2023 Receivable Resources Value
Earliest Lease End 11/7/2023 Beginning 8,579,348$ 8,232,666$ 346,682$ Latest Lease End 3/3/2050 Adjustments 408,265 408,263 2 Lowest Interest Rate 0.42% Additions - - - Highest Interest Rate 6.91% Deletions (978,790) (1,000,926) 22,136 Annual Payment 1,141,759$ Ending 8,008,823$ 7,640,003$ 368,820$

EXHIBIT A
90 City of Marina
Notes to the Basic Financial Statements
June 30, 2024
The following summarizes future collections for business-type activities leases receivable:

Fiscal Year Ending June 30: Principal Interest Total
2025 929,637 150,876 1,080,513
2026 746,725 134,187 880,912
2027 661,217 120,296 781,513
2028 673,304 108,209 781,513
2029-2033 1,766,579 405,571 2,172,150
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 8,008,823$ 1,453,178$ 9,462,001$ 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 areto 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 $7,889,167 at June 30, 2024.

As of June 30, 2024, inter-fund receivables and payables consisted of the following:

Due from Due to
Fund Other Funds Other Funds
Measure X Road and Transportation Fund 845,812$ -$ Measure X COP Debt Service Fund - 845,812 Total Due from/to 845,812$ 845,812$
Advances to Advances from
Fund Other Funds Other Funds
General Fund 33$ -$
Abrams B Debt Service Fund 7,889,167 -
Abrams B Housing Enterprise Fund - 7,889,167 Nonmajor Governmental Funds - 33
Total advances 7,889,200$ 7,889,200$

EXHIBIT A
91 City of Marina
Notes to the Basic Financial Statements
June 30, 2024

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, 2024:

Fund Transfer in Transfer out
General Fund 133,337$ 14,590,293$
City Capital Projects 25,955,858 -
Impact Fee Fund - 7,850,000
FORA Dissolution Fund - 4,625,859 Nonmajor Governmental Funds 6,137,012 4,265,547 Marina Municipal Airport Fund 80,292 974,800 Total Transfers 32,306,499$ 32,306,499$

Intra-Fund Transfers In/Out
The following table represents intra-fund transfers made during the fiscal year ended June 30, 2024:

Fund Transfer in Transfer out
General Fund -$ 4,750,000$
Vehicle & Equipment Replacement Fund 750,000 - Groundwater Litigation Stabilization Fund 2,000,000 - Pension Stabilization Fund 2,000,000 -
Total Eliminations 4,750,000$ 4,750,000$

Intra-fund transfers are eliminated for presentation in the fund financial statements.

NOTE 6 - CAPITAL ASSETS

Capital assets for governmental activities consisted of the following as of June 30, 2024:

Balance Transfers/ Balance
Governmental Activities June 30, 2023 Additions Deletions Adjustments June 30, 2024 Non-depreciable:

Land 22,080,651$ -$ -$ -$ 22,080,651$ Construction in Progress - 12,601,652 - 197,311 12,798,963 Total Non-Depreciable 22,080,651 12,601,652 - 197,311 34,879,614 Depreciable and Amortizable:

Buildings and improvements 52,372,387 768,072 - (2,388) 53,138,071 Equipment 8,585,152 34,613 (1,057,440) - 7,562,325 Infrastructure 44,724,167 207,527 - (194,923) 44,736,771 Right of use assets - subscriptions 768,768 - - (22,693) 746,075 Right of use assets - equipment 1,753,968 60,596 - (1,376) 1,813,188 Total Depreciable 108,204,442 1,070,808 (1,057,440) (221,380) 107,996,430 Less Accumulated Depreciation & Amortization for:

Buildings and improvements (22,382,547) (787,773) - - (23,170,320) Equipment (7,993,949) (180,153) 1,720,596 - (6,453,506) Infrastructure (8,691,186) (857,194) - - (9,548,380) Right of use assets - subscriptions (153,754) (154,955) - 27,499 (281,210) Right of use assets - equipment (1,102,983) (248,679) 110,032 - (1,241,630) Total Accum. Depr. & Amort. (40,324,419) (2,228,754) 1,830,628 27,499 (40,695,046) Total Depreciable Capital Assets - Net 67,880,023 (1,157,946) 773,188 (193,881) 67,301,384 Total Governmental Capital Assets 89,960,674$ 11,443,706$ 773,188$ 3,430$ 102,180,998$

EXHIBIT A
92 City of Marina
Notes to the Basic Financial Statements
June 30, 2024
Depreciation expense for governmental activities was charged to the following programs during the year:

General government 643,030$
Public safety 329,889
Public works 138,957
Economic & community development 857,195
Recreation & cultural services 259,683
Total depreciation expense 2,228,754$
Capital assets for business-type activities consisted of the following as of June 30, 2024:

Balance Transfers/ Balance
Business Type Activities July 1, 2022 Additions Deletions Adjustments June 30, 2023 Non Depreciable
Land 36,900,000$ -$ -$ -$ 36,900,000$ Construction in progress - 49,156 - - 49,156 Total Non-Depreciable 36,900,000 49,156 - - 36,949,156 Depreciable:

Leasehold interest 48,783,242 - - - 48,783,242 Buildings 10,799,807 - - - 10,799,807 Improvements (airport and runway) 14,097,961 - (7,486) - 14,090,475 Equipment 344,948 23,870 - - 368,818 Total Depreciable 74,025,958 23,870 (7,486) - 74,042,342 Less Accumulated Depreciation
Leasehold interest (9,937,790) (975,665) - - (10,913,455) Buildings (6,279,404) (338,706) - - (6,618,110) Improvements (airport and runway) (10,023,844) (378,562) - - (10,402,406) Equipment (314,712) (4,019) - - (318,731) Total Accumulated Depreciation (26,555,750) (1,696,952) - - (28,252,702) Total Depreciable Capital Assets - Net 47,470,208 (1,673,082) (7,486) - 45,789,640 Total Business Type - Capital Assets 84,370,208$ (1,623,926)$ (7,486)$ -$ 82,738,796$ NOTE 7 - NONCURRENT LIABILITIES
The City's noncurrent liabilities consisted of the following as of June 30, 2024:

Due
Beginning Ending Within One
Long-term Liabilities Balance Additions Deletions Balance Year Governmental Activities:
2015 General Obligation Refunding Bonds 6,135,000$ -$ (315,000)$ 5,820,000$ 340,000$ 2016 Abrams B Housing Revenue Bonds 8,650,000 - (475,000) 8,175,000 490,000 Certificates of Participation 10,550,000 - (235,000) 10,315,000 245,000 COP Premiums 930,638 - (38,777) 891,861 38,777 Leases 759,644 60,596 (248,680) 571,560 238,244 Subscription Liabilities 636,214 - (237,997) 398,217 129,454 Net Pension Liabilities 27,228,646 5,246,753 (2,882,322) 29,593,077 - Total OPEB Obligation 5,095,895 3,002,968 (4,542,037) 3,556,826 - Compensated Absences 1,474,423 1,657,141 (1,474,423) 1,657,141 414,285 Total Governmental Activities 61,460,460$ 9,967,458$ (10,449,236)$ 60,978,682$ 1,895,760$

EXHIBIT A
93 City of Marina
Notes to the Basic Financial Statements
June 30, 2024
Due
Beginning Ending Within One
Long-term Liabilities Balance Additions Deletions Balance Year Business-Type Activities
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 28,030,000$ -$ (1,435,000)$ 26,595,000$ 1,460,000$ RDA SA, Series 2000A 290,000 - (30,000) 260,000 30,000 RDA SA, Series 2018A 5,860,000 - (250,000) 5,610,000 260,000 RDA SA, Housing Series 2018B 5,580,000 - (235,000) 5,345,000 250,000 RDA SA, Series 2020A 4,700,000 - (95,000) 4,605,000 100,000 RDA SA, Housing Series 2020B 4,685,000 - (145,000) 4,540,000 145,000 RDA SA, Series 2023A 3,990,000 - (100,000) 3,890,000 60,000 RDA SA, Housing Series 2023B 9,090,000 - (295,000) 8,795,000 185,000 Subtotal Tax Allocation Bonds 62,225,000 - (2,585,000) 59,640,000 2,490,000 Bond discounts (179,113) - 11,941 (167,172) - Bond premiums 2,036,446 - (123,281) 1,913,165 - Total Fiduciary Funds 64,082,333$ -$ (2,696,340)$ 61,385,993$ 2,490,000$ 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 accounts 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
2025 340,000$ 200,332 540,332$
2026 370,000 182,581 552,581
2027 400,000 163,332 563,332
2028 430,000 146,881 576,881
2029 455,000 133,606 588,606
2030-2034 2,635,000 431,255 3,066,255 2035-2036 1,190,000 42,000 1,232,000 Total 5,820,000$ 1,299,987$ 7,119,987$
Remarketed 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 remarketed in November 2016.

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

EXHIBIT A
94 City of Marina
Notes to the Basic Financial Statements
June 30, 2024
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 accounts 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
2025 490,000$ 258,888$ 748,888
2026 505,000 247,813 743,905
2027 790,000 235,505 762,005
2028 560,000 215,558 776,318
2029 580,000 196,913 776,913
2030-2034 3,305,000 672,556 3,977,556 2035-2037 1,945,000 104,991 2,049,991 Total 8,175,000$ 1,932,222$ 9,835,575$
Certificates 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
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 300,000 477,325 777,325
2020-2034 1,745,000 2,145,875 3,890,875 2035-2039 2,230,000 1,661,713 3,891,713 2040-2044 2,870,000 1,020,075 3,890,075 2045-2048 2,105,000 224,963 2,329,963 Total 10,315,000$ 7,575,751$ 17,890,751$
Leases
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 $75,683 are due through fiscal year 2025.

In fiscal year 2022, the City entered into lease agreements totaling $275,212 for the right to use vehicles.

Annual principal and interest payments of $73,156 are due through fiscal year 2027.

In fiscal 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.

In fiscal year 2024, the City entered into a lease agreement totaling $60,596 for the right to use a vehicle.

Annual principal and interest payments of $12,137 are due through fiscal year 2029.

The City accounts for its leases in its governmental activities and uses resources from the General Fund to pay the principal and interest payments.

EXHIBIT A
95 City of Marina
Notes to the Basic Financial Statements
June 30, 2024
Future debt service payments for the City’s leases are as follows:

Fiscal Year Ending June 30: Principal Interest Total
2025 238,244$ 45,017$ 283,261$
2026 169,889 36,910 206,799
2027 121,386 28,816 150,202
2028 29,992 7,193 37,185
2029 12,049 2,377 14,426
Total 571,560$ 120,313$ 691,873$
Equipment and related accumulated amortization under the financed purchases are as follows:

Leased Right of Use Assets 1,813,188$
Accumulated Depreciation (1,241,630)
Net Book Value 571,558$
Subscription Based Information Technology Agreements (SBITAs) The City recorded multiple contracts totaling $746,075 as liabilities with interest rates from 1.16-3.09%.

As of June 30, 2024, the City future principal and interest payments for its SBITAs was as follows:

Fiscal Year Ending June 30: Principal Interest Total
2025 129,454$ 5,206$ 134,660$
2026 132,696 3,522 136,218
2027 136,067 1,787 137,854
Total 398,217$ 10,515$ 408,732$
Business-Type Activities
Preston Park Loan
On January 7, 2016, the Preston Park 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.

Interest 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
2025 - 1,516,790 1,516,790 2026 35,950,000 1,011,194 36,961,194 35,950,000$ 2,527,984$ 38,477,984$

EXHIBIT A
96 City of Marina
Notes to the Basic Financial Statements
June 30, 2024
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 will 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 make payment on a 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 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 make 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 make 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

EXHIBIT A
97 City of Marina
Notes to the Basic Financial Statements
June 30, 2024
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.

Marina City CouncilJanuary 22, 2025

Marina City Council
January 22, 2025