Maywood City Council
February 25, 2026

AGENDA

ADJOURNED MEETING OF THE MAYWOOD CITY COUNCIL AND THE

SUCCESSOR AGENCY TO THE MAYWOOD COMMUNITY

REDEVELOPMENT AGENCY
WEDNESDAY, FEBRUARY 25, 2026 AT 5:30 PM

Maywood City Council Chambers
4319 E. Slauson Avenue, Maywood, CA 90270
www.cityofmaywood.com
I. CALL TO ORDER/ROLL CALL

CALL TO ORDER

ROLL CALL
II. CITY OFFICIALS
MAYOR
Heber Marquez

MAYOR PRO TEM
Jaime Flores

COUNCIL MEMBERS
Mayra Aguiluz
Eddie De La Riva
Frank Garcia

CITY CLERK
Jennifer E. Vasquez

CITY TREASURER
Jennifer E. Vasquez

CITY MANAGER
Jennifer E. Vasquez

CITY ATTORNEY
Roxanne Diaz
III. MEETING PROCEDURES
THIS MEETING WILL BE HELD IN PERSON.

THE MEETING WILL BE AVAILABLE FOR VIEWING VIA ZOOM:
https://us02web.zoom.us/j/81321795065 AND VIA THE CITY'S FACEBOOK PAGE.

Public Participation Options:

1. In-Person: Council Chambers located at 4319 E. Slauson Avenue, Maywood, CA

2. Before the Meeting: Public comment will be accepted for the record in advance by 4:00 p.m. the day of the meeting by email to [email protected]; or if you are unable to email, please call the City Clerk's Office at (323) 562- 5714. Your comment will be made part of the written record but will NOT be read verbally at the meeting.

In compliance with the Americans with Disabilities Act, if you need special assistance to participate in the Council Meeting, please contact the City Clerk’s Office (323) 562- 5714 within 72 hours of the meeting.

IV. CLOSED SESSION

CONFERENCE WITH REAL PROPERTY NEGOTIATORS, GOVERNMENT CODE SECTION 54956.8; 5102 DISTRICT AVENUE AND 5100 DISTRICT AVENUE (SUCCESSOR AGENCY TO FORMER MAYWOOD COMMUNITY DEVELOPMENT COMMISSION); SUCCESSOR AGENCY NEGOTIATOR: JENNIFER VASQUEZ, CITY MANAGER; NEGOTIATING PARTIES:

CITY OF MAYWOOD AND CESAR CHAVEZ FOUNDATION; UNDER NEGOTIATION: PRICE

AND TERMS OF PAYMENT
V. MAYOR, COUNCILMEMBERS AND STAFF COMMENTS
VI. PUBLIC PARTICIPATION (Agenda Items Only; Time allotted: 3 minutes) Speakers wishing to address the City Council on an item on the agenda may use the instructions provided in section III. MEETING PROCEDURES beginning on page 1 of this agenda.

VII. PRESENTATIONS

LOS ANGELES COUNTY FIRE DEPARTMENT PROGRAMS AND SERVICES UPDATE

PRESENTATION BY ASSISTANT FIRE CHIEF PAUL STUMP
CITY OF MAYWOOD FISCAL YEAR 2024-25 AUDIT REPORT BY VAN LANT & FANKHANEL, LLP
LOS ANGELES COUNTY SHERIFF'S DEPARTMENT: CITY UPDATE
VIII. CONSENT CALENDAR
All matters listed under CONSENT CALENDAR are considered to be routine and can be acted on by one roll call vote. There will be no separate discussion of these items

unless members of the City Council request specific items to be removed from the Consent Calendar for separate discussion or action.

1. MINUTES FOR THE JANUARY 21, 2026, ADJOURNED CITY COUNCIL

MEETING

2. MINUTES FOR THE FEBRUARY 10, 2026, SPECIAL CITY COUNCIL MEETING

3. CONSIDERATION OF ADOPTING RESOLUTION NO. 6447 OF THE CITY

COUNCIL OF THE CITY OF MAYWOOD AND SUCCESSOR AGENCY TO THE

MAYWOOD COMMUNITY REDEVELOPMENT AGENCY APPROVING THE

WARRANTS FOR PAYMENT

4. MONTHLY CASH AND INVESTMENT REPORT JANUARY 2026

5. REVENUE REPORT JANUARY 2026

6. CONSIDERATION OF ADOPTING RESOLUTION NO. 6448 AUTHORIZING THE

DESTRUCTION OF OBSOLETE CITY RECORDS

7. CONSIDERATION OF RESOLUTION NO. 6451 APPROVING THE CITY'S

UPDATED COMPREHENSIVE PAY SCHEDULE FOR ALL FULL-TIME

EMPLOYEES, PART-TIME EMPLOYEES, AND ELECTED OFFICIALS IN

ACCORDANCE WITH CALPERS GUIDELINES
IX. DISCUSSION/ACTION ITEMS

8. CONSIDERATION TO ADOPT RESOLUTION NO. 6449 ESTABLISHING A

PHASED REDUCTION OF CANNABIS SPECIAL TAX RATES FOR RETAIL

DISPENSARIES AND MICROBUSINESSES OPERATING WITHIN THE CITY OF MAYWOOD AND ADOPTING A NEW TAX RATE AS OF MARCH 1, 2026

9. CONSIDERATION OF APPROVING THE COMMUNITY BENEFIT FUND APPLICATION FOR LOMA VISTA ELEMENTARY IN THE AMOUNT OF $1,740 TO

SUPPORT THE END-OF-YEAR ATTENDANCE CARNIVAL FOR STUDENTS AND

FAMILIES OR ALTERNATIVELY CONSIDER THE ORIGINAL AMOUNT
REQUESTED OF $3,000

10. CONSIDERATION OF RESOLUTION NO. 6450 APPROVING THE ADOPTION OF THE 2025 CITY OF MAYWOOD LOCAL HAZARD MITIGATION PLAN (LHMP) X. PUBLIC PARTICIPATION (Non-Agenda Items; Time allotted: 3 minutes) Speakers wishing to address the City Council on a non- agenda item you may use the instructions provided in section III. MEETING PROCEDURES beginning on page 1 of this

agenda.

XI. ADJOURNMENT - The next Adjourned Meeting of the Maywood City Council is March 25, 2026, at 6:00 p.m. in the City Council Chambers.

PUBLIC ACCESS TO MEETING AGENDA AND AGENDA PACKETS
I, _______________________________, City Clerk / Deputy City Clerk, hereby certify that this agenda was duly posted by law at 4319 E.

Slauson Avenue, Maywood, CA 90270 and the City Website. Any public record, relating to an open session agenda item, that is distributed within 72 hours prior to the meeting is available for public inspection at the Maywood City Hall, 4319 E. Slauson Avenue, Maywood CA 90270.

If you challenge in court any discussion or action taken concerning an item on this Agenda, you may be limited to rising only those issues you or someone else raised during the meeting or in written correspondence delivered to the City at or prior to the City's consideration of the item at the meeting. In compliance with the ADA, if you need special assistance for the meeting, call (323) 562-5723 within 72 hours prior to the meeting so the City can make reasonable arrangements to ensure accessibility.

LA County Fire Department
Presentation by
Assistant Fire Chief
Paul Stump

Our Community
Commitment
Committed to protecting lives
through education and outreach
initiatives
The LA County Fire Department is dedicated to protecting lives and property through education, outreach, and career
development. Our programs empower residents, support
youth, and build a safer, more resilient community by fostering connections and encouraging proactive engagement in fire safety and emergency preparedness.

Fire Prevention Month
Community activities to
enhance safety awareness.

Community Emergency
Response Team (CERT)
Training residents for
disaster preparedness.

Sidewalk CPR
Learn crucial life-saving
techniques outdoors.

READY!SET!GO!
Preparing residents for
wildfire evacuation.

Public Education Programs

Specialized Community Initiatives
Sirens of Silence
Inclusive emergency response for
sensory sensitivities
Baby Safe Surrender
Safe options for parents in crisis
Water Watcher
Promoting water safety for all ages

Explorer Program
Youth learn about
firefighting careers.

Girls’ Fire Camp
Empowering girls
through fire training.

Junior Lifeguard
Training future beach
safety leaders.

Beach Safety Days
Fun activities promoting
safety awareness.

Youth Engagement & Career Pathways

Careers in the Fire Service
Mechanic
Repair and maintain fire
apparatus and equipment.

Dispatcher
Coordinate emergency
responses and
communications.

Pilot
Skilled pilots assist fire fighting missions
from the air.

WEBSITE
www.fire.lacounty.gov
EMAIL
Assistant Chief Paul Stump
[email protected]
Herlinda Chico
Community Services Liaison
[email protected]
PHONE
626.279.1321 Office
213.200.2204 Cell
Connect with the LA County Fire Department Today
Get Involved

City of Maywood
Annual Financial Report
Year Ended June 30, 2025
Table of Contents
Independent Auditor’s Report 1 - 3
Basic Financial Statements:

Government-wide Financial Statements
Statement of Net Position 4
Statement of Activities 5
Fund Financial Statements
Balance Sheet - Governmental Funds 6
Reconciliation of the Balance Sheet of Governmental Funds to the Statement of Net Position 7
Statement of Revenues, Expenditures, and Changes in Fund Balances - Governmental Funds 8
Reconciliation of the Statement of Revenues, Expenditures, and Changes in Fund Balances of Governmental Funds to the Statement of Activities 9 Fiduciary Fund Statements
Statement of Net Position 10
Statement of Changes in Net Position 11
Notes to Financial Statements 12 - 37
Required Supplementary Information:

Schedule of Changes in Net OPEB Liability 38 - 39
Schedule of OPEB Contributions 40
Schedule of the City’s Proportionate Share of the Net Pension Liability 41 Schedule of Pension Plan Contributions 42
Schedule of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual:

General Fund 43
Notes to Required Supplementary Information 44
Supplementary Information:

Schedule of Revenues, Expenditures, and Changes in Fund Balance – Budget and Actual:

Grants Capital Projects Fund 45
Non-Major Governmental Funds: 46
Combining Balance Sheet – Nonmajor Funds 48 – 50
Combining Statement of Revenues, Expenditures, and Changes in Fund Balances 51 – 53

Independent Auditor’s Report
The Honorable City Council
City of Maywood, California
Report on the Financial Statements
Opinions
We have audited the accompanying financial statements of the governmental activities, each major fund, and the aggregate remaining fund information of the City of Maywood (City), as of and for the year ended June 30, 2025, and the related notes to the financial statements, which collectively comprise the City’s basic financial statements as listed in the table of contents.

In our opinion, the financial statements referred to above present fairly, in all material respects, the financial position of the governmental activities, each major fund, and the aggregate remaining fund information of the City of Maywood, as of June 30, 2025, and the respective changes in financial position, 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 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 Management is responsible for the preparation and fair presentation of these 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 error or fraud.

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

1

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 generally accepted auditing standards 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 generally accepted auditing standards and Government Auditing Standards, 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.

Required Supplementary Information
Management has omitted management’s discussion and analysis that accounting principles generally accepted in the United States of America require to be presented to supplement the basic financial statements. Such missing information, although not a required 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. Our opinion on the basic financial statements is not affected by this missing information.

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

We do not express an opinion or provide any assurance on the information because the limited procedures 2

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 accompanying budgetary schedule and combining statements, as listed in 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 auditing standards generally accepted in the United States of America. In our opinion, the combining statements, as listed in the table of contents, are fairly stated, in all material respects, in relation to the basic financial statements as a whole.

Other Reporting Required by Government Auditing Standards In accordance with Government Auditing Standards, we have also issued a report dated February 13, 2026, 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 the 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.

February 13, 2026
3

BASIC FINANCIAL STATEMENTS

Governmental
Activities
ASSETS
Cash and Investments 28,441,679 $
Receivables:

Accounts 1,518,116
Due from Other Governments 1,912,071
Loans 40,833
Interest 146,079
Taxes 973,772
Leases 274,094
Prepaid Costs 9,569
Restricted Cash and Investments 1,075,484
Capital Assets, Not Depreciated 8,497,132
Capital Assets, Depreciable, Net 23,373,983
Total Assets 66,262,812

DEFERRED OUTFLOWS OF RESOURCES
OPEB Related 504,979
Pension Related 4,696,667
Total Deferred Outflows of Resources 5,201,646

LIABILITIES
Accounts Payable and Accrued Liabilities 2,683,914
Interest Payable 64,617
Unearned Revenue 6,527
Payable to Successor Agency 2,600,000
Noncurrent Liabilities:

Due Within One Year 856,108
Due in More Than One Year 30,443,880
Total Liabilities 36,655,046

DEFERRED INFLOWS OF RESOURCES
OPEB Related 480,620
Pension Related 6,696,735
Lease Related 274,094
Total Deferred Inflows of Resources 7,451,449

NET POSITION
Net Investment in Capital Assets 29,744,443
Restricted For:

Public Works 9,750,728
Public Safety 257,379
Street Lighting 169,208
Unrestricted (12,567,141)
Total Net Position $ 27,357,963
City of Maywood
Statement of Net Position
June 30, 2025
The accompanying notes are an integral part of this statement. 4

Net (Expenses)
Revenues and
Changes in
Net Position
Charges Operating Capital
for Grants and Contributions Governmental
Functions/Programs Expenses Services Contributions and Grants Activities Governmental Activities:

General Government 1,450,933 $ 552,253 $ $ 200,703 $ (697,977) - $ Public Safety 5,163,017 675,997 194,663 (4,292,357) -
Community Development 1,164,318 2,768 527,275 (634,275) - Parks and Recreation 3,319,954 4,130 617,468 (2,698,356) - Public Works 4,970,024 936,041 566,819 4,717,017 1,249,853 Interest and Fiscal Charges 690,189 - - (690,189) -
Total Governmental
Activities $ 16,758,435 $ 2,171,189 $ 2,106,928 $ 4,717,017 (7,763,301) General Revenues:

Taxes:

Property taxes, Levied for General Purposes 2,172,045
Transient Occupancy Taxes 104,081
Sales Taxes 3,738,878
Franchise Taxes 618,315
Utility User Taxes 1,627,539
Motor Vehicle in Lieu, Unrestricted 3,745,614
Use of Money and Property 993,442
Other 143,342
Total General Revenues 13,143,256
Change in Net Position 5,379,955
Net Position - Beginning, as Previously Reported 22,499,024 Restatement for Correction of an Error (521,016)
Net Position - Beginning of Year 21,978,008
Net Position - End of Year $ 27,357,963
City of Maywood
Statement of Activities
Year Ended June 30, 2025
Program Revenues
The accompanying notes are an integral part of this statement. 5

Other
Nonmajor Total
General Grants Governmental Governmental
Fund Fund Funds Funds
ASSETS
Cash and Investments 17,977,270 $ - $ 10,464,409 $ 28,441,679 $ Restricted Cash 1,075,484 - - 1,075,484
Receivables:

Accounts 637,023 305,423 575,670 1,518,116
Due from Other Governments 5,110 1,906,961 - 1,912,071
Loans 40,833 - - 40,833
Interest 146,079 - - 146,079
Taxes 973,772 - - 973,772
Leases 274,094 - - 274,094
Due from Other Funds 1,925,041 - - 1,925,041
Prepaid Costs 9,569 - - 9,569
Total Assets 23,064,275 $ 2,212,384 $ 11,040,079 $ 36,316,738 $

LIABILITIES
Accounts Payable 1,655,522 $ 311,485 $ 585,119 $ 2,552,126 $ Accrued Liabilities 114,873 - 16,915 131,788
Due to Other Funds - 1,597,895 327,146 1,925,041
Unearned Revenue 6,527 - - 6,527
Payable to Successor Agency 2,600,000 - - 2,600,000
Total Liabilities 4,376,922 1,909,380 929,180 7,215,482

DEFERRED INFLOWS OF RESOURCES
Lease Related 274,094 - - 274,094
Unavailable Revenues - Grants 386,708 1,906,961 - 2,293,669 Total Deferred Inflows of Resources 660,802 1,906,961 2,567,763 -

FUND BALANCES
Nonspendable 9,569 - - 9,569
Restricted - 10,180,661 - 10,180,661
Unassigned 18,016,982 (1,603,957) (69,762) 16,343,263
Total Fund Balances 18,026,551 (1,603,957) 10,110,899 26,533,493 Total Liabilities, Deferred Inflows of
Resources and Fund Balances $ 23,064,275 $ 2,212,384 $ 11,040,079 $ 36,316,738 City of Maywood
Balance Sheet
Governmental Funds
June 30, 2025
The accompanying notes are an integral part of this statement. 6

Fund Balances of Governmental Funds $ 26,533,493
Amounts reported for governmental activities in the Statement of Net Position are different because:

Capital assets of governmental activities are not financial resources and, therefore, are not reported in governmental funds.

Capital Assets 80,320,872
Accumulated Depreciation (48,449,757)
Revenues not received soon enough after year-end to be considered available are deferred in the funds. The availability criteria does not apply to the government-wide financial statements. 2,293,669
Interest expenditures are recognized when due, and therefore, interest payable is not recorded in the governmental funds. (64,617)
Amounts for deferred inflows and deferred outflows related to the City's Net Pension and OPEB Liabilities are not reported in the funds:

Deferred Outflows Related to Pensions 4,696,667
Deferred Inflows Related to Pensions (6,696,735)
Deferred Outflows Related to OPEB 504,979
Deferred Inflows Related to OPEB (480,620)
Long-term liabilities are not due and payable in the current period and are not reported in the funds.
2021 Pension Obligation Bonds (17,235,000)
2022 COP (2,126,672)
Compensated Absences (141,040)
Net OPEB Liability (1,425,133)
Net Pension Liability (3,642,220)
Claims Payable (487,100)
CJPIA Payable (6,242,823)
Net Position of Governmental Activities $ 27,357,963
City of Maywood
Reconciliation of the Balance Sheet of Governmental Funds to the Statement of Net Position
June 30, 2025
The accompanying notes are an integral part of this statement. 7

Other
Nonmajor Total
General Grants Governmental Governmental
Fund Fund Funds Funds

REVENUES
Taxes 12,114,881 $ - $ 3,421,514 $ 15,536,395 $
Licenses and Permits 442,925 - - 442,925
Intergovernmental 248,261 1,967,820 1,507,838 3,723,919 Charges for Services 215,400 - 546,751 762,151
Use of Money and Property 857,016 - 136,419 993,435
Fines and Forfeitures 681,697 - - 681,697
Miscellaneous 143,342 - 14,163 157,505
Total Revenues 14,703,522 1,967,820 5,626,685 22,298,027

EXPENDITURES
Current:

General Government 2,539,220 - - 2,539,220
Public Safety 5,837,048 - 450,000 6,287,048
Community Development 170,755 - 993,563 1,164,318
Parks and Recreation 433,533 - - 433,533
Public Works 2,107,123 - 1,862,496 3,969,619
Capital Outlay 1,504,790 1,569,373 1,615,411 4,689,574
Debt Service:

Principal 771,851 - - 771,851
Interest and Fiscal Charges 691,776 - - 691,776
Total Expenditures 14,056,096 1,569,373 4,921,470 20,546,939 Excess (Deficiency) of Revenues
Over Expenditures 647,426 398,447 705,215 1,751,088

OTHER FINANCING SOURCES (USES)
Transfers In 58,684 6,975 - 65,659
Transfers Out (6,975) (58,684) (65,659) -
Total Other Financing Sources (Uses) 51,709 (51,709) - - Change in Fund Balances 699,135 346,738 705,215 1,751,088 Fund Balances - Beginning of Year 17,327,416 (1,950,695) 9,405,684 24,782,405 Fund Balances - End of Year $ 18,026,551 $ (1,603,957) $ 10,110,899 $ 26,533,493 City of Maywood
Statement of Revenues, Expenditures, and Changes in Fund Balances Governmental Funds
Year Ended June 30, 2025
The accompanying notes are an integral part of this statement. 8

Net Change in Fund Balances - Total Governmental Funds $ 1,751,088 Amounts reported for governmental activities in the Statement of Activities are different because:

Governmental funds report capital outlay as expenditures. However, in the statement of activities, the cost of those assets is allocated over their estimated useful lives as depreciation expense or are allocated to the appropriate functional expense when the cost is below the capitalization threshold. The activity is reconciled as follows:

Cost of assets capitalized 2,273,848
Depreciation expense (1,539,271)
Revenues not received soon enough after year-end to be considered available are deferred in the funds. The availability criteria does not apply to the government-wide financial statements. (159,637)
The issuance of long-term debt provides current financial resources to governmental funds, while the repayment of the principal of long-term debt consumes the current financial resources of governmental funds. Neither transaction, however, has any effect on net position. Also, governmental funds report the effect of premiums, discounts, and similar items when debt is first issued, whereas these amounts are deferred and amortized in the statement of activities.

Principal Payments on Bonds 567,123
The amounts below included in the Statement of Activities do not provide (require) the use of current financial resources and, therefore, are not reported as revenues or expenditures in governmental funds (net change):

Net Pension Liability 201,461
Compensated Absences (1,490)
Net OPEB Liability 78,560
Claims Payable 33,916
CJPIA Liability 204,728
Amounts for deferred inflows and deferred outflows related to the City's Net Pension and OPEB Liabilities are not reported in the funds. This is the net change in deferred inflows and outflows related to these liabilities:

Deferred Outflows Related to Pensions (3,866,294)
Deferred Inflows Related to Pensions 5,881,436
Deferred Outflows Related to OPEB (222,319)
Deferred Inflows Related to OPEB 175,219
Accrued interest on bonds is not recorded in the governmental funds. This is the net change in accrued interest for the current period. 1,587 Change in Net Position of Governmental Activities $ 5,379,955 City of Maywood
Reconciliation of the Statement of Revenues, Expenditures and Changes in Fund Balances of Governmental Funds to the Statement of Activities Year Ended June 30, 2025
The accompanying notes are an integral part of this statement. 9

Successor
Agency
Private-purpose Custodial
Trust Fund Funds
ASSETS
Cash and Investments 79,857 $ 109,997 $
Accounts Receivable - -
Land Held for Resale 1,780,000 -
Total Assets 1,859,857 109,997

LIABILITIES
Accounts Payable 21 -
Accrued Liabilities 1,775 -
Interest Payable 186,239 -
Bonds Payable 11,344,524 -
Total Liabilities 11,532,559 -

NET POSITION
Held in Trust for Successor Agency (9,672,702) -
Held for Other Organizations - 109,997
$ (9,672,702) $ 109,997
City of Maywood
Statement of Net Position
Fiduciary Funds
June 30, 2025
The accompanying notes are an integral part of this statement. 10

Successor
Agency
Private-purpose Custodial
Trust Fund Funds

ADDITIONS
Taxes 1,303,697 $ - $
Contributions from City - -
Investment Income 732 221
Total Additions 1,304,429 221

DEDUCTIONS
Administrative Costs 180,250 -
Interest on Bonds 449,138 -
Total Deductions 629,388 -
Change in Net Position 675,041 221
Net Position - Beginning of Year (10,347,743) 109,776
Net Position - End of Year (9,672,702) $ $ 109,997
City of Maywood
Statement of Changes in Net Position
Fiduciary Funds
Year Ended June 30, 2025
The accompanying notes are an integral part of this statement. 11

City of Maywood
Notes to Financial Statements
Year Ended June 30, 2025
1) SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
The basic financial statements of the City of Maywood, California (City) have been prepared in conformity with Generally Accepted Accounting Principles (GAAP) as applied to government units. The GASB is the accepted standard-setting body for establishing governmental accounting and financial reporting principles. The City's more significant accounting policies are described below.

A) Reporting Entity
The City of Maywood was incorporated on September 2, 1924, under the laws of the State of California and enjoys all the rights and privileges applicable to a General Law City. It is governed by an elected fivemember board.

As required by generally accepted accounting principles, these financial statements present the City and its component units, entities for which the City is considered to be financially accountable. The City is considered to be financially accountable for an organization if the City appoints a voting majority of that organization's governing body and the organization is able to provide specific financial benefits to or impose specific financial burdens on the City. The City is also considered to be financially accountable if that organization is fiscally dependent (i.e., it is unable to adopt its budget, levy taxes, set rates or charges, or issue bonded debt without approval from the City). In certain cases, other organizations are included as component units if the nature and significance of their relationship with the City are such that their exclusion would cause the City’s financial statements to be misleading or incomplete.

All of the City’s component units are considered to be blended component units. Blended component units, although legally separate entities, are, in substance, part of the City’s operations and so data from these units are reported with the interfund data of the City. The following organizations are considered to be component units of the City:

Maywood Financing Authority
The Maywood Financing Authority ("Authority") is a joint exercise of powers authority organized and existing under and by virtue of the Joint Exercise of Powers Act. The City and the Commission formed the Authority by the execution of a joint exercise of powers agreement dated as of October 25, 1988. Pursuant to the Joint Exercise of Powers Act, the Authority is authorized to issue revenue bonds to provide funds to make loans to public entities; such revenue bonds are to be repaid from the repayments of such loans. The Authority is governed by a five-member Board which consists of all members of the City Council. The Mayor of the City is the Chairperson of the Authority. The City's Chief Administrative Officer (CAO) acts as the Executive Director, the City Clerk acts as the Secretary and the Finance Director of the City acts as the Treasurer of the Authority. Separate financial statements of the Authority are not prepared.

B) Measurement Focus and Basis of Accounting
The financial statements of the City are composed of the following:
 Government-wide financial statements
 Fund financial statements
 Notes to financial statements
12

City of Maywood
Notes to Financial Statements
Year Ended June 30, 2025
1) SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES – Continued Government-wide Financial Statements: The government-wide financial statements display information about the reporting government as a whole, except for its fiduciary activities. These statements include the governmental activities of the primary government (including its blended component units). For the most part, the effect of interfund activity has been removed from these statements.

Government-wide financial statements are presented using the economic resources measurement focus and accrual basis of accounting. Under the economic resources measurement focus, all (both current and long-term) economic resources and obligations of the reporting government are reported in the governmentwide financial statements. The basis of accounting refers to when revenues and expenses are recognized in the accounts and reported in the financial statements. Under the accrual basis of accounting, revenues, expenses, gains, losses, assets, and liabilities resulting from exchange and exchange-like transactions are recognized when the exchange takes place. Revenues, expenses, gains, losses, assets, and liabilities resulting from nonexchange transactions are recognized in accordance with the requirements of GASB Statement No. 33.

Program revenues include charges for services and payments made by parties outside the reporting government's citizenry if that money is restricted to a particular program. Program revenues are netted with program expenses in the statement of activities to present the net cost of each program.

Amounts paid to acquire capital assets are capitalized as assets in the government-wide financial statements, rather than reported as an expenditure. Proceeds of long-term debt are recorded as a liability in the government-wide financial statements, rather than as another financing source. Amounts paid to reduce long-term indebtedness of the reporting government are reported as a reduction of the related liability, rather than as an expenditure.

Fund Financial Statements: The underlying accounting system of the City is organized and operated on the basis of separate funds, each of which is considered to be a separate accounting entity. The operations of each fund are accounted for with a separate set of self-balancing accounts that comprise its assets, liabilities, fund equity, revenues and expenditures or expenses, as appropriate. 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.

Fund financial statements for the primary government's governmental and fiduciary funds are presented after the government-wide financial statements. These statements display information about major funds individually and nonmajor funds in the aggregate for governmental funds. Fiduciary statements include financial information for fiduciary funds and similar component units. Fiduciary funds of the City primarily represent assets held by the City in a custodial capacity for other individuals or organizations.

Governmental Funds: Governmental funds are presented using the modified-accrual basis of accounting in the fund financial statements. Revenues are recognized when they become measurable and available as net current assets. Measurable means that the amounts can be estimated, or otherwise determined.

Available means that the amounts were collected during the reporting period or soon enough thereafter to be available to finance the expenditures accrued for the reporting period. The City uses an availability period of 60 days.
13

City of Maywood
Notes to Financial Statements
Year Ended June 30, 2025
1) SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES – Continued Sales taxes, property taxes, franchise taxes, gas taxes, motor vehicle in lieu, transient occupancy taxes, grants and interest associated with the current fiscal period are all considered to be susceptible to accrual and have been recognized as revenues of the current fiscal period to the extent normally collected within the availability period. Other revenue items are considered to be measurable and available when cash is received by the government.

Revenue recognition is subject to the measurable and available criteria for the governmental funds in the fund financial statements. Exchange transactions are recognized as revenues in the period in which they are earned (i.e., the related goods or services are provided). Locally imposed derived tax revenues (special assessments) are recognized as revenues in the period in which the underlying exchange transaction upon which they are based takes place. Imposed nonexchange (special fees) transactions are recognized as revenues in the period for which they were imposed. If the period of use is not specified, they are recognized as revenues when an enforceable legal claim to the revenues arises or when they are received, whichever occurs first. Government-mandated and voluntary nonexchange transactions are recognized as revenues when all applicable eligibility requirements have been met.

Governmental funds are presented using the current financial resources measurement focus in the fund financial statements. This means that only current assets and current liabilities are generally included on their balance sheets. The reported fund balance (net current assets) is considered to be a measure of "available spendable resources." Governmental fund operating statements present increases (revenues and other financing sources) and decreases (expenditures and other financing uses) in net current assets.

Accordingly, they are said to present a summary of sources and uses of "available spendable resources" during a period.

Non-current portions of long-term receivables due to governmental funds are reported on their balance sheets in spite of their spending measurement focus. Special reporting treatments are used to indicate, however, that they should not be considered "available spendable resources," since they do not represent net current assets.

Due to the nature of their spending measurement focus, expenditure recognition for governmental fund types excludes amounts represented by noncurrent liabilities. Since they do not affect current assets, such long-term amounts are not recognized as governmental fund type expenditures or fund liabilities.

Amounts expended to acquire capital assets are recorded as expenditures in the year that resources were expended, rather than as fund assets. The proceeds of long-term debt are recorded as other financing sources rather than as a fund liability. Amounts paid to reduce long-term indebtedness are reported as fund expenditures.

When both restricted and unrestricted resources are combined in a fund, expenses are considered to be paid first from restricted resources, and then from unrestricted resources.

C) Fund Classifications
The funds designated as major funds are determined by a mathematical calculation consistent with GASB

34. The City reports the following major governmental funds:
14

City of Maywood
Notes to Financial Statements
Year Ended June 30, 2025
1) SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES – Continued General Fund
This fund is used to account for resources traditionally associated with governments, which are not legally required, or by sound financial management, to be accounted for in another fund.

Grants Capital Projects Fund
This fund is used to account for the revenues and expenditures funded by grants for street related projects.

Additionally, the City reports the following fund types:

Fiduciary Fund Financial Statements
Fiduciary Fund Financial Statements include a Statement of Net Position and Statement of Changes in Fiduciary Net Position. The fiduciary fund is used to report assets held in a trustee or agency capacity for others and therefore are not available to support City programs. Since these assets are being held for the benefit of a third party, these funds are not incorporated into the government-wide statements.

The City’s fiduciary funds include a custodial fund and private-purpose trust fund. The custodial fund uses the accrual basis of accounting to account for amounts held for other parties. The private-purpose trust fund accounts for the wind-down activities of the Maywood Community Development Commission.

D) Investments
Investments are reported in the accompanying balance sheet at fair value, except for nonparticipating certificates of deposit and investment contracts that would be reported at cost because they are not transferable and they have terms that are not affected by changes in market interest rates.

Changes in fair value that occur during a fiscal year are recognized as investment income reported for that fiscal year. Investment income includes interest earnings, changes in fair value, and any gains or losses realized upon the liquidation, maturity, or sale of investments.

The City pools cash and investments of all funds, except for assets held by fiscal agents. Each fund’s share in this pool is displayed in the accompanying financial statements as cash and investments. Investment income earned by the pooled investments is allocated to the various funds based on each fund’s average cash and investment balance.

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 funds" (i.e., the non-current portion of interfund loans). All other outstanding balances between funds are reported as "due to/from other funds." F) Prepaid Costs
Certain payments to vendors reflect costs applicable to future accounting periods and are recorded as prepaid items in both government-wide and fund financial statements. Nonspendable fund balances are reported in the governmental funds for amounts equal to the prepaid items since these amounts are not available for appropriation.
15

City of Maywood
Notes to Financial Statements
Year Ended June 30, 2025
1) SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES – Continued G) Capital Assets
Capital assets are recorded at cost where historical records are available and at an estimated historical cost where no historical records exist. Donated capital assets received prior to the implementation of GASB Statement No. 72 were recorded at fair value on the date of donation. Donated capital assets received subsequent to the implementation of GASB 72 are recorded at acquisition value as of the date received.

Capital assets, other than infrastructure assets, in excess of $5,000 are capitalized if they have an expected useful life of one year or more. Infrastructure assets have a capitalization threshold of $100,000.

The costs of normal maintenance and repairs that do not add to the value of the asset or materially extend assets' lives are not capitalized. Major capital outlays for capital assets and improvements are capitalized as projects are constructed.

The following schedule summarizes the useful lives of capital assets:

Buildings 50 years
Land Improvements 50 years
Machinery and Equipment 5-15 years
Vehicles 8-15 years
Infrastructure
Sewer, Curbs and Sidewalks 50 years
Roadways 35 years
Traffic Lights 25 years
Depreciation is calculated using the straight-line method over the estimated useful life of the asset in the government-wide financial statements.

H) Long-Term Obligations
Long-term debt and other long-term obligations are reported as liabilities in the governmental activities column of the statement of net position in the government-wide financial statements. Bond premiums and discounts are deferred and amortized over the life of the bonds using the effective interest method. Bonds payable are reported net of applicable bond premium or discount.

Governmental funds recognize bond premiums and discounts during the current period in the fund financial statements. The face amount of debt issued is reported as other financing sources. Premiums received on debt issuances are reported as other financing sources while discounts on debt issuances are reported as other financing uses.

I) Classification of Net Position and Fund Balance
1) Net Position
In the Government-wide financial statements, net position is classified in the following categories:

16

City of Maywood
Notes to Financial Statements
Year Ended June 30, 2025
1) SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES – Continued Net Investment in Capital Assets
This category groups all capital assets, including infrastructure, into one component of net position which is represented by the current net book value, less the outstanding balance of any debt issued to finance these assets.

Restricted Net Position
This category presents external restrictions imposed by creditors, grantors, contributors, or laws and regulations of other governments and restrictions imposed by law through constitutional provisions or enabling legislation.

Unrestricted Net Position
This category represents the net position of the City that is not externally restricted for any project or other purpose.
2) Fund Balance
Fund balances in governmental funds are reported in classifications that comprise a hierarchy based primarily on the extent to which the City is bound to honor constraints on the specific purposes for which amounts in those funds can be spent. Sometimes the City will fund outlays for a particular purpose from both restricted and unrestricted resources (the total of committed, assigned, and unassigned fund balance). In order to calculate the amounts to report as restricted, committed, assigned, and unassigned fund balance in the governmental fund financial statements a flow assumption must be made about the order in which the resources are considered to be applied. It is the government’s policy to consider restricted fund balance to have been depleted before using any of the components of unrestricted fund balance. Further, when the components of unrestricted fund balance can be used for the same purpose, committed fund balance is depleted first, followed by assigned fund balance.

Unassigned fund balance is applied last.

The following classifications describe the relative strength of the spending constraints placed on the purposes for which resources can be used:

Nonspendable Fund Balance - Amounts that cannot be spent either because they are in nonspendable form or are required to be maintained intact.

Restricted Fund Balance - Amounts that are constrained to specific purposes by state or federal laws, or externally imposed conditions by grantors or creditors.

Committed Fund Balance - Amounts that may be specified by the City Council by ordinance or resolution to formally commit part of the City’s fund balances or future revenues for a specific purpose(s) or program. To change or repeal any such commitment will require an additional formal City Council’s action utilizing the same type of action that was originally used.

17

City of Maywood
Notes to Financial Statements
Year Ended June 30, 2025
1) SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES – Continued Assigned Fund Balance - Amounts that are constrained by the Council's intent to use specified financial resources for specific purposes, but are neither restricted nor committed.

Unassigned Fund Balance - These are either residual positive net resources of fund balance in excess of what can properly be classified in one of the other four categories, or negative balances.

The City’s governmental fund balances at June 30, 2025, are presented below:

J) Property Taxes
Under California law, property taxes are assessed and collected by the counties up to 1% of assessed value, plus other increases approved by the voters. The property tax calendar is as follows:

Lien Date January 1st
Levy Date July 1st
Due Date First Installment – November 1st Second Installment – March 1st Delinquent Date First Installment – December 11th Second Installment – April 11th Taxes are collected by Los Angeles County and are remitted to the City periodically. Dates and percentages are as follows:

December 10th 30% Advance May 15th Collection No. 2
January 16th Collection No. 1 July 31st Collection No. 3 April 10th 10% Advance
Nonmajor Total
General Grants Governmental Governmental
Fund Fund Funds Funds
Nonspendable:

Prepaid Items 9,569 $ - $ - $ 9,569 $
Restricted:

Community Development - - 3,346 3,346
Public Safety - - 257,379 257,379
Street Lighting - - 169,208 169,208
Public Works - - 9,750,728 9,750,728
Committed: - - - -
Assigned: - - - -
Unassigned 18,016,982 (1,603,957) (69,762) 16,343,263
Total Fund Balance $ 18,026,551 $ (1,603,957) $ 10,110,899 $ 26,533,493 18

City of Maywood
Notes to Financial Statements
Year Ended June 30, 2025
1) SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES – Continued K) Use of Estimates
The preparation of 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.

L) Deferred Outflows/Inflows of Resources
In addition to assets, the statement of financial position and balance sheet for the governmental funds will sometimes report a separate section for deferred outflows of resources. This separate financial statement element, deferred outflows of resources, represents consumption of net position that applies to future period(s) and so will not be recognized as an outflow of resources (expense) until then. The City currently reports deferred outflows as a result of the City’s implementation of GASB Statement No. 68, Accounting and Financial Reporting for Pensions, and GASB Statement No. 75, Accounting and Financial Reporting for Postemployment Benefits Other Than Pensions. See Notes 8 and 9 for more information.

In addition to liabilities, the statement of financial position and balance sheet for the governmental funds 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 that applies to a future period(s) and so will not be recognized as an inflow of resources (revenue) until that time. The City currently reports deferred inflows as a result of the City’s implementation of GASB Statement No. 68, Accounting and Financial Reporting for Pensions, GASB Statement No. 75, Accounting and Financial Reporting for Postemployment Benefits Other Than Pensions and GASB Statement No. 87, Leases.

M) Net Position Flow Assumption
Sometimes the City will fund outlays for a particular purpose from both restricted (e.g. restricted bond or grant proceeds) and unrestricted resources. In order to calculate the amounts to report as restricted – net position and unrestricted – net position in the statement of net position, a flow assumption must be made about the order in which the resources are considered to be applied.

It is the City’s policy to consider restricted net position to have been depleted before unrestricted net position.

N) Pensions
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 of Maywood’s California Public Employees’ Retirement System (CalPERS) plans (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.

19

City of Maywood
Notes to Financial Statements
Year Ended June 30, 2025
1) SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES – Continued O) Other Postemployment Benefits (OPEB)
For purposes of measuring the net 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 plan (OPEB Plan) and additions to/deductions from the OPEB Plan’s fiduciary net position have been determined on the same basis. For this purpose, benefit payments are recognized when currently due and payable in accordance with the benefit terms. Investments are reported at fair value. Generally accepted accounting principles require that the reported results must pertain to liability and asset information within certain defined timeframes. For this report, the following timeframes are used:

Valuation Date June 30, 2024
Measurement Date June 30, 2024
Measurement Period July 1, 2023 to June 30, 2024

P) LEASES
Lessor: The City is a lessor for noncancellable leases of land owned by the City. The City recognizes a lease receivable and a deferred inflow of resources in the government-wide and governmental fund financial statements.

At the commencement of a lease, the City initially measures the lease receivable at the present value of payments expected to be received during the lease term. Subsequently, the lease receivable is reduced by the principal portion of lease payments received. The deferred inflow of resources is initially measured as the initial amount of the lease receivable, adjusted for lease payments received at or before the lease commencement date. Subsequently, the deferred inflow of resources is recognized as revenue over the life of the lease term.

Key estimates and judgments include how the City determines (1) the discount rate it uses to discount the expected lease receipts to present value, (2) lease term, and (3) lease receipts.  The City uses its estimated incremental borrowing rate as the discount rate for leases.  The lease term includes the noncancellable period of the lease. Lease receipts included in the measurement of the lease receivable is composed of fixed payments from the lessee.

The City monitors changes in circumstances that would require a remeasurement of its lease, and will remeasure the lease receivable and deferred inflows of resources if certain changes occur that are expected to significantly affect the amount of the lease receivable. 2) CASH AND INVESTMENTS
Cash and investments as of June 30, 2025 are classified in the accompanying financial statements as follows:

Statement of Net Position:

Cash and Investments 28,441,679 $
Restricted Cash 1,075,484
Statement of Fiduciary Net Position:

Cash and Investments 189,854
Total Cash and Investments 29,707,017 $
20

City of Maywood
Notes to Financial Statements
Year Ended June 30, 2025
2) CASH AND INVESTMENTS – Continued
Cash and Investments consist of the following:

Investments Authorized by the California Government Code and the City’s Investment Policy The table below identifies the investment types that are authorized for the City by the California Government Code and the City's investment policy. The table also identifies certain provisions of the California Government Code (or the City's investment policy, if more restrictive) that address interest rate risk, credit risk, and concentration of credit risk.

Authorized by Maximum Maximum
Authorized Investment Maximum Percentage Investment
Investment Type Policy Maturity* of Portfolio* In One Issuer* Local Agency Bonds No 5 years None None
U.S. Treasury Obligations Yes 2 years None None
U.S. Agency Securities Yes 5 years None None
Banker’s Acceptances Yes 180 days 40% 30%
Commercial Paper Yes 270 days 15% 10%
Certificates of Deposit Yes 2 years 30% None
Repurchase Agreements Yes 1 year None None
Reverse Repurchase Agreements No 92 days 20% of base value None Medium-Term Notes No 5 years 30% None
Mutual Funds No N/A 20% 10%
Money Market Mutual Funds Yes N/A 20% 10%
Mortgage Pass-Through Securities No 5 years 20% None
County Pooled Investment Funds No N/A None None
Local Agency Investment Fund (LAIF) Yes N/A None None
JPA Pools (other investment pools) No N/A None None
*Based on state law requirements or investment policy requirements, whichever is more restrictive.

Investments Authorized by Debt Agreements
Investment of debt proceeds held by bond trustee are governed by provisions of the debt agreements, rather than the general provisions of the California Government Code or the City’s investment policy. The table below identifies the investment types that are authorized for investments held by bond trustee. The table also identifies certain provisions of these debt agreements that address interest rate risk, credit risk, and concentration of credit risk.

Petty Cash $ 500
Deposits with Financial Institutions 12,251,474
Investments 17,455,043
Total Cash and Investments $ 29,707,017
21

City of Maywood
Notes to Financial Statements
Year Ended June 30, 2025
2) CASH AND INVESTMENTS – Continued
Maximum Maximum
Authorized Maximum Percentage Investment
Investment Type Maturity Allowed In One Issuer
U.S. Treasury Obligations None None None
U.S. Agency Securities None None None
Banker’s Acceptances 180 days None None
Commercial Paper 270 days None None
Money Market Mutual Funds N/A None None
Repurchase Agreements 270 days None None
Investment Contracts 30 years None None
Municipal Obligations None None None
Disclosures Relating to Interest Rate Risk
Interest rate risk is the risk that changes in market interest rates will adversely affect the fair value of an investment. Generally, the longer the maturity of an investment, the greater the sensitivity of its fair value to changes in market interest rates. One of the ways that the City manages its exposure to interest rate risk is by purchasing a combination of shorter term and longer-term investments and by timing cash flows from maturities so that a portion of the portfolio is maturing or coming close to maturity evenly over time as necessary to provide the cash flow and liquidity needed for operations.

Information about the sensitivity of the fair values of the City’s investments (including investments held by bond trustees) to market interest rate fluctuations is provided by the following table that shows the distribution of the City’s investments by maturity:

Disclosures Relating to Credit Risk
Generally, credit risk is the risk that an issuer of an investment will not fulfill its obligation to the holder of the investment. This is measured by the assignment of a rating by a nationally recognized statistical rating organization. Presented below is the minimum rating required by (where applicable) the California Government Code or the City’s investment policy, or debt agreements, and the actual rating as of year-end for each investment type.

Carrying 12 Months 13 to 36 36 to 60 More than
Investment Type Amount or Less Months Months 60 Months
LAIF 16,379,559 $ 16,379,559 $ $ - $ - $ -
CEPPT 1,075,484 1,075,484 - - -
Total $ 17,455,043 $ 17,455,043 $ - $ - $ -
Remaining Maturity (in Months)
22

City of Maywood
Notes to Financial Statements
Year Ended June 30, 2025
2) CASH AND INVESTMENTS – Continued
Custodial Credit Risk
Custodial credit risk for deposits is the risk that, in the event of the failure of a depository financial institution, a government will not be able to recover its deposits or will not be able to recover collateral securities that are in the possession of an outside party. The custodial credit risk for investments is the risk that, in the event of the failure of the counterparty (e.g. broker-dealer) to a transaction, a government will not be able to recover the value of its investment or collateral securities that are in the possession of another party. The California Government Code and the City’s investment policy do not contain legal or policy requirements that would limit the exposure to custodial credit risk for deposits or investments, other than the following provision for deposits:

The California Government Code requires that a financial institution secure deposits made by state or local government units by pledging securities in an undivided collateral pool held by a depository regulated under state law (unless so waived by the governmental unit). The market value of the pledged securities in the collateral pool must equal at least 110% of the total amount deposited by the public agencies. California law also allows financial institutions to secure City deposits by pledging first trust deed mortgage notes having a value of 150% of the secured public deposits. As of June 30, 2025, no deposits with financial institutions in excess of federal depository insurance limits were held in uncollateralized accounts.

For investments identified herein as held by bond trustee, the bond trustee selects the investment under the terms of the applicable trust agreement, acquires the investment, and holds the investment on behalf of the reporting government.

Investment in State Investment Pool
The City is a voluntary participant in the Local Agency Investment Fund (LAIF) that is regulated by the California Government Code under the oversight of the Treasurer of the State of California. The fair value of the City’s investment in this pool is reported in the accompanying financial statements at amounts based on the City’s pro-rata share of the fair value provided by LAIF for the entire LAIF portfolio (in relation to the amortized cost of that portfolio). The balance available for withdrawal is based on the accounting records maintained by LAIF, which are recorded on an amortized cost basis.

Fair Value
The City categorizes its fair value measurements within the fair value hierarchy established by generally accepted accounting principles. The hierarchy is based on the valuation inputs used to measure the fair value of the asset. Level 1 inputs are quoted prices in active markets for identical assets; Level 2 inputs are significant other observable inputs; Level 3 inputs are significant unobservable inputs. LAIF, CEPPT and money market funds are not subject to the fair value hierarchy and therefore, the City has no investments that are subject to the recurring fair value measurements.

Rating as of Year End
Minimum
Total Legal Not
Investment Type Investment Rating AAA/AA Aa Rated
LAIF 16,379,559 $ N/A - $ - $ 16,379,559 $
CEPPT 1,075,484 1,075,484 - -
Total 17,455,043 $ 1,075,484 $ - $ 16,379,559 $
23

City of Maywood
Notes to Financial Statements
Year Ended June 30, 2025
3) INTERFUND RECEIVABLES, PAYABLES AND TRANSFERS
Current interfund receivables and payables as of June 30, 2025 are as follows:

The purpose of these short-term interfund borrowings was to cover cash deficits at June 30, 2025.

The General Fund transferred $6,975 to the Grants Fund to cover project costs. The Grants fund transferred $58,684 to the General Fund to reimburse for project costs in the current year and prior years.

Payable to Successor Agency
The payable to the Successor Agency of $2,600,000 in the General Fund and the Statement of Net Position is a result of repayments made by the Successor Agency to the City of Maywood. The California State Controller’s Office reviewed asset transfers by the former Community Development Commission and Successor Agency and determined these repayments were not eligible under state law and are subject to repayment by the City to the Successor Agency. Therefore, a liability has been recorded in the General Fund and Statement of Net Position. Due to the uncertainty of when this will be repaid by the General Fund, the receivable in the Successor Agency Private-purpose Trust Fund of $2,600,000 is offset with an allowance for doubtful accounts of $2,600,000.

Non-major
Grants Governmental
Fund Funds Total
DUE TO General Fund 1,597,895 $ $ 327,146 $ 1,925,041
Total $ 1,597,895 $ 327,146 $ 1,925,041

DUE FROM
24

City of Maywood
Notes to Financial Statements
Year Ended June 30, 2025
4) CAPITAL ASSETS
Capital assets activity for the year ended June 30, 2025 is as follows:

Depreciation expense was charged in the following functions in the Statement of Activities:
5) LONG-TERM LIABILITIES
Changes in long-term liabilities for the year ended June 30, 2025 were as follows:

Beginning Ending
Governmental Activities: Balance Increases Decreases Balance Capital Assets, Not Being Depreciated:

Land $ 5,247,570 $ - $ 5,247,570 - $
Construction in Progress 2,170,896 2,027,252 (948,586) 3,249,562 Total Capital Assets, Not Depreciated: 7,418,466 2,027,252 (948,586) 8,497,132 Capital Assets Being Depreciated:

Buildings and Improvements 14,388,109 517,284 14,905,393 - Land Improvements 656,542 303,496 960,038 -
Machinery and Equipment 996,399 69,734 1,066,133 -
Vehicles 206,686 176,862 383,548 -
Infrastructure 54,380,822 127,806 54,508,628 -
Total Capital Assets, Depreciated: 70,628,558 1,195,182 71,823,740 - Less Accumulated Depreciation:

Buildings and Improvements (5,236,472) (527,548) (5,764,020) - Land Improvements (207,541) (31,342) (238,883) -
Machinery and Equipment (741,357) (39,301) (780,658) -
Vehicles (181,404) (18,646) (200,050) -
Infrastructure (40,543,712) (922,434) (41,466,146) -
Total Accumulated Depreciation (46,910,486) (1,539,271) (48,449,757) - Net Capital Assets, Depreciated 23,718,072 (344,089) 23,373,983 - Total Capital Assets, Net $ 31,136,538 $ 1,683,163 $ (948,586) $ 31,871,115 General Government $ 68,171
Public Works 1,000,405
Parks and Recreation 470,695
Total $ 1,539,271
Beginning Ending Due Within
Governmental Activities Balance* Additions Deletions Balance One Year 2021 POB's $ 17,680,000 $ 445,000 - $ $ 17,235,000 $ 450,000 2022 COP (direct borrowing) 2,248,795 122,123 - 2,126,672 128,803 Net Pension Liability 3,843,681 201,461 - 3,642,220 -
Net OPEB Liability 1,503,693 78,560 - 1,425,133 -
Compensated Absences 139,550 1,490 - 141,040 70,520
Claims Payable 521,016 114,600 148,516 487,100 -
CJPIA Liability 6,447,551 204,728 - 6,242,823 206,785
Total $ 32,384,286 $ 116,090 $ 1,200,388 $ 31,299,988 $ 856,108 25

City of Maywood
Notes to Financial Statements
Year Ended June 30, 2025
5) LONG-TERM LIABILITIES - Continued
*Beginning balance includes addition of $521,016 Claims Payable. See Note 11 Error Corrections for more information.
2022 COP Refunding Bonds, Series A (direct borrowing)
On March 1, 2022, the City of Maywood issued the City of Maywood Certificates of Participation, 2022 Series A, refunding bonds (2022 COPS) in the amount of $2,474,151. Proceeds from the 2022 COPS were placed in escrow to refund in full the Maywood Public Financing Authority of the City of Maywood’s 2008 Lease Revenue Refunding Bonds and pay issuance costs. As a result, the 2008 Lease Revenue Bonds are considered defeased and the liability has been removed from these financial statements. The 2008 Lease Revenue Bonds were issued to refund the 1999 Certificates of Participation, which were issued to construct and repair City streets and curbs. The 2022 COPS will mature September 1, 2038. Interest on the 2022 COPS is payable on March 1 and September 1 of each year. The bonds accrue interest at 2.44% annually.

The lease agreement between the City and Municipal Finance Corporation leases the leased property back to the City in exchange for annual lease payments. The lease payments are pledged as repayment for the 2022 COPS.

Future principal and interest payments on the 2022 COPS are as follows:
2021 Taxable Pension Obligation Bonds
In December 2021, the City of Maywood issued the City of Maywood Taxable Pension Obligation Bonds, Series 2021 (2021 POBS) in the amount of $18,550,000. Proceeds from the 2021 POBS were used to pay towards the City’s unfunded pension liability with CalPERS and to pay issuance costs. The 2021 POBS will mature September 1, 2038. Principal on the 2021 POBS is payable on June 1 each year and interest is paid on June 1 and September 1 of each year. The bonds mature on June 1, 2051. Interest on the bonds range from 1.337% to 3.614%.

The City has pledged the retirement tax revenues as repayment for the 2021 POBS. Annual revenues are approximately $1.2 million per year.

Fiscal Year Ending
June 30, Principal Interest Total
2026 128,803 $ 50,319 $ 179,122 $
2027 129,946 47,163 177,109
2028 135,766 43,921 179,687
2029 136,029 40,605 176,634
2030 140,948 37,226 178,174
2031 - 2035 762,724 131,938 894,662
2036 - 2039 692,456 34,371 726,827
Totals 2,126,672 $ 385,543 $ 2,512,215 $
26

City of Maywood
Notes to Financial Statements
Year Ended June 30, 2025
5) LONG-TERM LIABILITIES - Continued
Future principal and interest payments on the 2021 POBS are as follows:

CJPIA Liability
In November 2021, the City settled the former claims liability with the California Joint Powers Insurance Authority (CJPIA) and entered into an agreement to repay the liability over a 30-year period. In accordance with the terms of the agreement, the City paid $500,000 in January 2022, subsequent to the end of the fiscal year and began making monthly principal and interest payments of $22,356 per month. The monthly payments will continue through December 1, 2051. The future payments on the liability are as follows:

Fiscal Year Ending
June 30, Principal Interest Total
2026 450,000 $ 567,841 $ 1,017,841 $
2027 460,000 559,552 1,019,552
2028 470,000 550,310 1,020,310
2029 480,000 539,928 1,019,928
2030 490,000 528,643 1,018,643
2031 - 2035 2,655,000 2,431,844 5,086,844
2036 - 2040 3,120,000 1,971,498 5,091,498
2041 - 2045 3,705,000 1,386,741 5,091,741
2046 - 2050 4,425,000 668,228 5,093,228
2051 980,000 35,417 1,015,417
Totals $ 17,235,000 $ 9,240,002 $ 26,475,002
Fiscal Year Ending
June 30, Principal Interest Total
2026 206,785 $ 61,482 $ 268,267 $
2027 208,862 59,405 268,267
2028 210,960 57,306 268,266
2029 213,080 55,187 268,267
2030 215,220 53,047 268,267
2031 - 2035 1,108,970 232,364 1,341,334
2036 - 2040 1,165,804 175,531 1,341,335
2041 - 2045 1,225,551 115,784 1,341,335
2046 - 2050 1,288,359 52,976 1,341,335
2051 - 2052 399,232 3,168 402,400
Totals 6,242,823 $ 866,250 $ 7,109,073 $
27

City of Maywood
Notes to Financial Statements
Year Ended June 30, 2025
6) FIDUCIARY FUND LONG-TERM DEBT
Changes in long-term liabilities for the year ended June 30, 2025 were as follows:
2017A-1, 2017A-2, and 2017B Tax Allocation Refunding Bonds In October 2017, the Successor Agency issued the 2017A-1, 2017A-2, and 2017B Tax Allocation Refunding Bonds in the amounts of $13,698,439, $174,073 and $1,528,071, respectively, totaling $15,400,583. The purpose of the bonds was to advance refund the 2007 Tax Allocation Bonds. The 2007 Tax Allocation Bonds were used to refund the former Community Development Commission’s Variable Rate Demand Tax Allocation Bonds that were issued to fund certain redevelopment projects within the project area including property acquisitions, sewer improvements, street improvements, and recreational improvements. The 2017 bonds mature on August 1, 2037. Interest on the bonds is payable semi-annually on February 1 and August 1 of each year. The long-term debt is reported in the Successor Agency Private-purpose Trust Fund in the Statement of Fiduciary Net Position.
7) RISK MANAGEMENT
The City is exposed to various risks of loss related to torts: theft of, damage to, and destruction of assets; errors and omissions; and natural disasters. The City uses the General Fund to account for and finance the related risks.

As of June 30, 2010, the City of Maywood was a member of the California Joint Powers Insurance Agency (Authority). The Authority is composed of various California Public Entities and is organized under a joint powers agreement pursuant to California Government Code 6500 et seq.

The purpose of the Authority is to arrange and administer programs for the pooling of self-insured losses, to purchase excess insurance or reinsurance, and to arrange for group purchased insurance for property and other lines of coverage. The California JPIA began covering claims of its members in 1978. Each member government has an elected official as its representative on the Board of Directors. The Board operates through a nine-member Executive Committee.

Beginning Ending Due Within
Fiduciary Funds Balance Additions Deletions Balance One Year 2017 TARBs $ 12,003,446 $ 658,922 - $ $ 11,344,524 $ 684,883 Total $ 12,003,446 $ 658,922 - $ $ 11,344,524 $ 684,883 Fiscal Year Ending
June 30, Principal Interest Total
2026 684,883 $ 433,482 $ 1,118,365 $
2027 711,867 405,966 1,117,833
2028 739,915 377,366 1,117,281
2029 769,068 347,639 1,116,707
2030 799,369 316,741 1,116,110
2031 - 2035 4,494,834 1,075,903 5,570,737
2036 - 2039 3,144,588 189,036 3,333,624
Totals $ 11,344,524 $ 3,146,133 $ 14,490,657
28

City of Maywood
Notes to Financial Statements
Year Ended June 30, 2025
7) RISK MANAGEMENT - Continued
Subsequent to June 30, 2010, for workers' compensation the City has purchased coverage through the State Compensation Insurance Fund. In addition, the City has purchased insurance policies for the following exposures with the deductible or the amount of risk retention indicated in parenthesis: public employee dishonesty, etc. ($25,000 deductible); general liability insurance policy (City retains risks up to $750,000); property loss or damage ($10,000 deductible/$25,000 deductible for flood).

Liabilities are reported in the Statement of Net position when it is probable that a loss has occurred and the amount of the loss can be reasonably estimated. Liabilities include an amount for claims that have been incurred but not reported (IBNRs). The result of the process to estimate the claims liability is not an exact amount as it depends on many complex factors, such as, inflation, changes in legal doctrines, and damage awards.

Accordingly, claims are reevaluated periodically to consider the effects of inflation, recent claim settlement trends, and other economic and social factors.

During the past three fiscal (claims) years, none of the above programs of protection have had settlements or judgments that exceeded pooled or insured coverage. There have been no significant reductions in pooled or insured liability coverage from coverage in the prior year. Claims outstanding as of June 30, 2025, and changes during the past fiscal year was as follows:
8) CITY EMPLOYEE RETIREMENT PLAN
General Information about the Defined Benefit Pension Plan Plan Descriptions – All qualified permanent and probationary employees are eligible to participate in the Public Agency Cost-Sharing Multiple-Employer Defined Benefit Pension Plan (Plan) administered by the California Public Employees’ Retirement System (CalPERS.) The Plan consists of individual rate plans (benefit tiers) within a safety risk pool (police) and a miscellaneous risk pool. Plan assets may be used to pay benefits for any employer rate plan of the safety and miscellaneous pools. Accordingly, rate plans within the safety or miscellaneous pools are not separate plans under GASB Statement No. 68. Individual employers may sponsor more than one rate plan in the miscellaneous or safety risk pools.

The City sponsors three rate plans (two miscellaneous and one safety-inactive). Benefit provisions under the Plan are established by State statute and City resolution. CalPERS issues publicly available reports that include a full description of the pension plan regarding benefit provisions, assumptions and membership information that can be found on the CalPERS website.

Benefits Provided – The Plan is a cost-sharing multiple-employer defined benefit pension plan administered by the California Public Employees’ Retirement System (CalPERS). A full description of the pension plan benefit provisions, assumptions for funding purposes but not accounting purposes, and membership information is listed in the June 30, 2023 Annual Actuarial Valuation Report. Details of the benefits provided can be obtained in Appendix B of the June 30, 2023 actuarial valuation report. This report is a publicly available valuation report that can be obtained at CalPERS’ website under Forms and Publications.

Claims and
Year Ended Beginning Changes in Claim End
June 30, of Year Estimates Payments of Year
2025 521,016 $ 114,600 $ 148,516 $ 487,100 $
2024 527,428 15,363 21,775 521,016
29

City of Maywood
Notes to Financial Statements
Year Ended June 30, 2025
8) CITY EMPLOYEE RETIREMENT PLAN – Continued
The Plan’s provisions and benefits in effect at June 30, 2025, are summarized as follows:

Contributions – Section 20814(c) of the California Public Employees’ Retirement Law requires that the employer contribution rates for all public employers be determined on an annual basis by the actuary and shall be effective on the July 1 following notice of a change in the rate. Funding contributions for the Plan are determined annually on an actuarial basis as of June 30 by CalPERS. The actuarially determined rate is the estimated amount necessary to finance the costs of benefits earned by employees during the year, with an additional amount to finance any unfunded accrued liability. The City is required to contribute the difference between the actuarially determined rate and the contribution rate of employees.

Beginning in fiscal year 2016, CalPERS collects employer contributions for the Plan as a percentage of payroll for the normal cost portion as noted in the rates above and as a dollar amount for contributions toward the unfunded liability. The dollar amounts are billed on a monthly basis. The City’s required contribution for the unfunded liability was $437,626 in fiscal year 2025. The City’s contributions to the Plan for the year ended June 30, 2024 were $588,463.

Pension Liabilities, Pension Expenses and Deferred Outflows/Inflows of Resources Related to Pensions As of June 30, 2025, the City reported a liability of $3,642,220 for its proportionate share of the net pension liability. The City’s net pension liability for the Plan is measured as of June 30, 2024, and the total pension liability for the Plan used to calculate the net pension liability was determined by an actuarial valuation as of June 30, 2023 rolled forward to June 30, 2024 using standard update procedures. The City’s proportion of the net pension liability was based on a projection of the City’s long-term share of contributions to the pension plans relative to the projected contributions of all participating employers, actuarially determined.

The City’s proportionate share of the net pension liability as of June 30, 2024 and 2025 was as follows:

Miscellaneous
Miscellaneous PEPRA Safety
Prior to On or after Prior to
Hire date January 1, 2013 January 1, 2013 June 1, 2007
Benefit formula 2% @ 55 2% @ 62 3% @ 50
Benefit vesting schedule 5 years service 5 years service 5 years service Benefit payments monthly for life monthly for life monthly for life Retirement age 55 62 50
Monthly benefits, as a % of eligible compensation 2% 2% 3% Required employee contribution rates 7% 7.75% n/a
Required employer contribution rates 12.52% + $43,265 7.87% + $1,923 0% + $392,438 Proportion - June 30, 2024 0.03081%
Proportion - June 30, 2025 0.03003%
Change - Increase (Decrease) -0.00078%
30

City of Maywood
Notes to Financial Statements
Year Ended June 30, 2025
8) CITY EMPLOYEE RETIREMENT PLAN – Continued
For the year ended June 30, 2025, the City recognized pension expense/(credit) of ($1,628,139). At June 30, 2025, the City reported deferred outflows of resources and deferred inflows of resources related to pensions from the following sources:

The $588,463 reported as deferred outflows of resources related to contributions subsequent to the measurement date will be recognized as a reduction of the net pension liability in the year ended June 30, 2026.

Other amounts reported as deferred outflows of resources and deferred inflows of resources related to pensions will be recognized as pension expense as follows:

Actuarial Assumptions – The total pension liabilities in the June 30, 2023 actuarial valuations were determined using the following actuarial assumptions:

Deferred Outflows Deferred Inflows
of Resources of Resources
Pension contributions subsequent to measurement date $ 588,463 $ - Differences between actual and expected experience 301,502 10,297 Changes in assumptions 90,672 -
Change in employer's proportion 494,911 4,778,471
Differences between the employer's contributions and
the employer's proportionate share of contributions 3,036,953 1,907,967 Net differences between projected and actual
earnings on plan investments 184,166 -
Total $ 4,696,667 $ 6,696,735
Year Ending
June 30,
2026 (1,944,549) $
2027 (392,610)
2028 (188,331)
2029 (63,041)
2030 -
Thereafter -
Valuation date June 30, 2023
Measurement date June 30, 2024
Actuarial cost method entry-age normal
Actuarial assumptions:

Discount rate 6.90%
Inflation 2.30%
Payroll growth 3.00%
Projected salary increase (1)
Investment rate of return 6.90%
Mortality (2)
(1) Depends on entry age, service and type of employment (2) Derived using CalPERS’ Membership Data for all Funds. 31

City of Maywood
Notes to Financial Statements
Year Ended June 30, 2025
8) CITY EMPLOYEE RETIREMENT PLAN – Continued
The mortality table used was developed based on CalPERS-specific data. The table includes 15 years of mortality improvements using Society of Actuaries Scale 90% of scale MP 2016. For more details on this table, please refer to the December 2017 experience study report (based on CalPERS demographic data from 1997 to 2015) that can be found on the CalPERS website.

Long-term Expected Rate of Return - The long-term expected rate of return on pension plan investments was determined using a building-block method in which best-estimate ranges of expected future real rates of return (expected returns, net of pension plan investment expense and inflation) are developed for each major asset class. In determining the long-term expected rate of return, CalPERS took into account both short-term and long-term market return expectations as well as the expected pension fund cash flows. Using historical returns of all the funds’ asset classes, expected compound returns were calculated over the short-term (first 10 years) and the long-term (11-60 years) using a building-block approach. Using the expected nominal returns for both short-term and long-term, the present value of benefits was calculated for each fund.

The expected rate of return was set by calculating the rounded single equivalent expected return that arrived at the same present value of benefits for cash flows as the one calculated using both short-term and long-term returns. The expected rate of return was then set equal to the single equivalent rate calculated above and adjusted to account for assumed administrative expenses. The expected real rates of return by asset class are as follows:

Discount Rate – The discount rate used to measure the total pension liability for PERF C was 6.90%. The projection of cash flows used to determine the discount rate assumed that contributions from plan members will be made at the current member contribution rates and that contributions from employers will be made at statutorily required rates, actuarially determined. Based on those assumptions, the Plan’s fiduciary net position was projected to be available to make all projected future benefit payments of current plan members. Therefore, the long-term expected rate of return on plan investments was applied to all periods of projected benefit payments to determine the total pension liability.

New Strategic
Asset Class Allocation Real Return (1,2)
Global Equity - Cap Weighted 30% 4.54%
Globaly Equity - Non-Cap Weighted 12% 3.84%
Private Equity 13 7.28%
Treasury 5% 27.00%
Mortgage-backed Securities 5% 50.00%
Investment Grade Corporates 10% 1.56%
High Yield 5% 2.27%
Emerging Market Debt 5% 2.48%
Private Debt 5% 3.57%
Real Assets 15 3.21%
Leverage -5% -0.59%
(1) An expected inflation of 2.3% used for this period. (2) Figures are basd on the 2021 Asset Liability Management Study 32

City of Maywood
Notes to Financial Statements
Year Ended June 30, 2025
8) CITY EMPLOYEE RETIREMENT PLAN – Continued
Sensitivity of the Proportionate Share of the Net Pension Liability to Changes in the Discount Rate – The following presents the City’s proportionate share of the net pension liability for the Plan, calculated using the discount rate for the Plan, as well as what the City’s proportionate share of the net pension liability would be if it were calculated using a discount rate that is 1-percentage point lower or 1-percentage point higher than the current rate:

Pension Plan Fiduciary Net Position – Detailed information about each pension plan’s fiduciary net position is available in the separately issued CalPERS financial reports. 9) OTHER POST EMPLOYMENT BENEFITS
Plan Description – The City provides the same medical plans to retirees and surviving spouses as to its active employees, with the exception that once a retiree becomes eligible for Medicare, he or she must join a Medicare HMO or a Medicare Supplement plan, with Medicare becoming the primary payer. The plan is an agent multiple-employer defined benefit post-employment healthcare benefits plan.

Benefits Provided - Employees are eligible for retiree health benefits if they retire from the City on or after age 50 and 5 years of service (age 52 for Miscellaneous PEPRA employees), and continue health insurance through a City-sponsored health insurance plan, the City will contribute the minimum monthly amount (as required by CalPERS) of the health insurance premium ($154 and $158 for the calendar years 2024 and 2025 respectively).

In addition, there are currently 19 retirees receiving OPEB benefits end at the age of 65 for 5 of them and 4 of them are receiving lifetime benefits. The City’s health plan does not issue a publicly available financial report.

Employees Covered by Benefit Terms – As of the June 30, 2024 actuarial valuation, the following current and former employees were covered by the benefit terms under the Plan:

1% Decrease 5.90%
Net Pension Liability 10,364,131 $
Current Discount Rate 6.90%
Net Pension Liability 3,642,220 $
1% Increase 7.90%
Net Pension Liability (1,866,929) $
33

City of Maywood
Notes to Financial Statements
Year Ended June 30, 2025
9) OTHER POST EMPLOYMENT BENEFITS - Continued
Contributions – The Plan and its contribution requirements are established by Memoranda of Understanding with the applicable employees and may be amended by agreements between the City and the bargaining units.

The annual contributions to the Plan are based on the costs to provide the benefits as described above on a pay as you go basis. For the fiscal year ended June 30, 2025, the City’s pay-as-you-go costs were $149,760 (includes implicit rate subsidy). The CERBT issues a publicly available report that can be found on the CalPERS website.

Total OPEB Liability - The City’s total OPEB liability was measured as of June 30, 2024 and the total OPEB liability used to calculate the OPEB liability was determined by an actuarial valuation dated June 30, 2024, based on the following actuarial methods and assumptions:

Valuation Date June 30, 2024
Actuarial Cost Method Entry Age Actuarial Cost
Mortality CalPERS 2000-2019 Experience Study; Scale MP-2021 for postretirement mortality Health Care Trend Rate Non-Medicare 8.50% initial, 3.45% ultimate, Medicare 7.50% initial,

3.45% ultimate
Inflation Rate 2.50%
Participation at Retirement 50% of eligible actives will elect coverage at retirement Salary Changes 2.75%
Discount Rate 5.75% at June 30, 2024

5.75% at June 30, 2023
Medical CPI 3.50% - used to project PERS statutory minimum benefit The long-term expected rate of return on OPEB plan investments was determined using a building-block method in which expected future real rates of return (expected returns, net of OPEB plan investment expense and inflation) are developed for each major asset class. These ranges are combined to produce the long-term expected rate of return by weighing the expected future real rates of return by the target asset allocation percentage and by adding expected inflation. The target allocation and best estimates of arithmetic real rates of return for each major asset class are summarized in the following table:

Retirees or spouses of retirees currently receiving benefits 17 Active employees 24
41 Target Long-Term
Asset Class Allocation Rate of Return
Global Equity 34% 4.560%
Fixed Income 41% 1.560%
Real Estate Invesment Trusts 17% 4.060%
Commodities 3% 1.220%
Treasury Inflation Protected Securities (TIPS) 5% -0.080% Total 100.00%
34

City of Maywood
Notes to Financial Statements
Year Ended June 30, 2025
9) OTHER POST EMPLOYMENT BENEFITS – Continued
Discount Rate – The discount rate used to measure the total OPEB liability was 5.75% and is based on the expected long-term rate of return of the CERBT- Strategy 2.

Changes in the Net OPEB Liability
Sensitivity of the Net OPEB Liability to changes in the Discount Rate - The following presents the total OPEB liability of the City if it were calculated using a discount rate that is 1-percentage-point lower or 1- percentage-point higher than the current discount rate:

Sensitivity of the Net OPEB Liability to changes in the Healthcare Cost Trend Rates - The following presents the Net OPEB liability of the City, as well as what the City’s Net OPEB Liability would be if it were calculated using a healthcare cost trend rate that is 1-percentage-point lower or 1-percentage-point higher than the current healthcare cost trend rate:

OPEB Plan Fiduciary Net Position
CERBT issues a publicly available financial report that may be obtained from the California Public Employers’ Retirement System (CalPERS) website.

Total OPEB Plan Fiduciary Net OPEB
Liability (TOL) Net Position Liability/(Asset)
Balance at June 30, 2024 (6/30/23 measurement date) $ 2,477,670 $ 973,977 $ 1,503,693 Changes in the year:

Service cost 26,056 - 26,056
Interest on the total OPEB liability 138,565 - 138,565
Changes of benefit terms - - -
Employer Contributions - 188,495 (188,495)
Net Investment Income - 79,667 (79,667)
Actual vs. Expected Experience 23,979 - 23,979
Assumption Changes - - -
Administrative Expense - (1,002) 1,002
Benefit payments, including refunds (187,807) (187,807) - Experience (Gains)/Losses - - -
Net changes 793 79,353 (78,560)
Balance at June 30, 2025 (6/30/24 measurement date) $ 2,478,463 $ 1,053,330 $ 1,425,133 Increase (Decrease)
1% Decrease Discount Rate 1% Increase
(4.75%) (5.75%) (6.75%)
Net OPEB liability (asset) 1,746,425 $ 1,425,133 $ 1,161,006 $ Current
Healthcare
1% Decrease Trend 1% Increase
Net OPEB liability (asset) 1,159,490 $ 1,425,133 $ 1,744,758 $ 35

City of Maywood
Notes to Financial Statements
Year Ended June 30, 2025
9) OTHER POST EMPLOYMENT BENEFITS – Continued
OPEB Expense and Deferred Outflows/Inflows of Resources Related to OPEB Gains and losses related to changes in total OPEB liability and fiduciary net position are recognized in OPEB expense systematically over time. Amounts are first recognized in OPEB expense for the year the gain or loss occurs. The remaining amounts are categorized as deferred outflows and deferred inflows of resources related to OPEB and are to be recognized in future OPEB expense.

The recognition period differs depending on the source of the gain or loss:

Net difference between projected and actual
earnings on OPEB plan investments: 5 years
All other amounts: Expected average remaining service lifetime (EARSL) (7.6 years at June 30, 2023)
For the year ended June 30, 2025, the City recognized OPEB expense of $118,300. The City reported deferred outflows of resources and deferred inflows of resources related to OPEB from the following sources:

The $149,760 reported as deferred outflows of resources related to contributions subsequent to the June 30, 2024 measurement date will be recognized as a reduction of the total OPEB liability during the fiscal year ended June 30, 2026. Other amounts reported as deferred outflows of resources and deferred inflows of resources related to pensions will be recognized as OPEB expense as follows:

Deferred Outflows Deferred Inflows
of Resources of Resources
OPEB Contributions Subsequent to the Measurement Date 149,760 $ - $ Differences between actual and expected experience 211,753 275,713 Changes of Assumptions 82,047 204,907
Net differences between projected and actual
earnings on plan investments 61,419 -
Total $ 504,979 $ 480,620
Year Ending
June 30,
2026 (14,067) $
2027 (3,145)
2028 (37,569)
2029 (53,404)
2030 (22,265)
Thereafter 5,049
36

City of Maywood
Notes to Financial Statements
Year Ended June 30, 2025
10) LEASES
Lease Receivable - In prior fiscal years, the City entered into various land lease agreements with third parties to lease pieces of land owned by the City. The initial lease terms ranged from 3 to 20 years. The City currently receives monthly payments from all leases of $3,485. The City recognized $41,814 in lease revenue and $7,815 in interest revenue during the current fiscal year related to the various leases. As of June 30, 2025, the City’s receivable for lease payments was $274,094. Also, the City has a deferred inflow of resources associated with leases that will be recognized as revenue over the lease terms. As of June 30, 2025, the balance of the deferred inflow of resources was $274,094.
11) ERROR CORRECTIONS
Beginning net position in Governmental Activities was decreased by $521,016 for claims payable not recorded in prior years.

Statement of
Activities
Net position or fund balances, Beginning
of Year, As previously reported 22,499,024 $
Restatement for Correction of an Error (521,016)
Net position or fund balances, Beginning
of Year, As restated 21,978,008 $
37

REQUIRED SUPPLEMENTARY INFORMATION

City of Maywood
Required Supplementary Information
Year Ended June 30, 2025
2024 2023 2022
Total OPEB Liability
Service cost 26,056 $ 25,359 $ 24,191 $
Interest on total OPEB liability 138,565 139,730 159,932 Changes in Assumptions - - (6,550)
Actual v. Expected Experience 23,979 - (463,699)
Benefit payments, including refunds (187,807) (184,282) (201,321) Net change in total OPEB liability 793 (19,193) (487,447) Total OPEB liability - beginning 2,477,670 2,496,863 2,984,310 Total OPEB liability - ending (a) 2,478,463 $ 2,477,670 $ 2,496,863 $ Plan Fiduciary Net Position
Contributions - employer 188,495 $ 184,961 $ 201,843 $
Expected Investment Income Investment Income - - -
Invesment Gains/Losses 79,667 33,497 (135,331)
Benefit payments (187,807) (184,282) (201,321)
Administrative Expense (1,002) (949) (794)
Other - - -
Net change in plan fiduciary net position 79,353 33,227 (135,603) Plan fiduciary net position - beginning 973,977 940,750 1,076,353 Plan fiduciary net position - ending (b) 1,053,330 $ 973,977 $ 940,750 $ Net OPEB liability - ending (a) - (b) 1,425,133 $ 1,503,693 $ 1,556,113 $ Plan fiduciary net position as a percentage
of the total OPEB liability 42.50% 39.31% 37.68%
Covered-employee payroll 1,532,744 $ 1,271,077 $ 1,229,181 $ Net OPEB liability as a percentage of
covered-employee payroll 92.98% 118.30% 126.60%
*Fiscal year 2018 was the first year of implementation; therefore, 10 years of information are not yet available.

Notes to Schedule:

Benefit Changes: None
Changes in Assumptions: Discount rate was updated based on long-term expected rate of return on CERBT Strategy 2.

Measurement Period
Schedule of Changes in Net OPEB Liability
and Related Ratios - Last Ten Fiscal Years*
38

2021 2020 2019 2018 2017
$ 28,221 $ 28,221 $ 25,273 $ 26,137 $ 29,886
98,877 98,877 105,057 101,554 90,247
(759,372) (759,372) 136,443 (108,191) (316,354)
721,279 721,279 - - -
(167,030) (167,030) (151,602) (129,748) (130,038)
(78,025) (78,025) 115,171 (110,248) (326,259)
2,880,333 2,880,333 2,765,162 2,875,410 3,201,669
$ 2,802,308 $ 2,802,308 $ 2,880,333 $ 2,765,162 $ 2,875,410 $ 167,030 $ 167,030 $ 151,602 $ 129,748 $ 130,038
- - - - -
- - - - -
(167,030) (167,030) (151,602) (129,748) (130,038)
- - - - -
- - - - -
- - - - -
- - - - -
$ - $ - $ - $ - $ -
$ 2,802,308 $ 2,802,308 $ 2,880,333 $ 2,765,162 $ 2,875,410

0.00% 0.00% 0.00% 0.00% 0.00%
$ 1,106,050 $ 1,106,050 $ 1,109,167 $ 928,283 $ 799,045 253.36% 253.36% 259.68% 297.88% 359.86%
Measurement Period
39

City of Maywood
Required Supplementary Information
Year Ended June 30, 2025
*Fiscal year 2018 was the first year of implementation; therefore, 10 years of information are not yet available.

Notes to the Schedule of OPEB Plan Contributions:

Valuation Date: 6/30/2017, 6/30/2018, 6/30/2019, 6/30/2020, 6/30/2022, 6/30/2024 Contributions in
Relation to the Contributions
Contractually Contractually Contribution Covered as a % of Required Required Deficiency/ Employee Covered
Fiscal Year Contributions Contributions (Excess) Payroll Employee Payroll 2025 $ 149,760 $ (149,760) $ 1,676,937 - $ 8.93%
2024 188,495 (188,495) 1,532,744 - 12.30%
2023 184,961 (184,961) 1,271,077 - 14.55%
2022 201,321 (201,321) 1,229,181 - 16.38%
2021 185,658 (185,658) 1,302,205 - 14.26%
2020 167,030 (167,030) 1,106,050 - 15.10%
2019 151,602 (151,602) 1,109,169 - 13.67%
2018 129,748 (129,748) 928,283 - 13.98%
Schedule of Plan Contributions
Last 10 Years*
for the City's OPEB Plan
40

City of Maywood
Required Supplementary Information
Year Ended June 30, 2025
Notes to the Schedule of the City’s Proportionate Share of the Net Pension Liability Benefit Changes: The figures above do not include any liability impact that may have resulted from plan changes which occurred after the June 30, 2015 valuation date. This applies for voluntary benefit changes as well as any offers of Two Years Additional Service Credit (a.k.a. Golden Handshakes).

Changes in Assumptions: The discount rate for the 6/30/14 Valuation was changed from 7.5 percent (net of administrative expense) to 7.65 percent to correct for an adjustment to exclude administrative expense. None for 6/30/15 Valuation. In 2017, the accounting discount rate changed from 7.65% to 7.15%. In 2023, the accounting discount rate changed from 7.15% to 6.90%.

Proportionate Plan Fiduciary
Proportion of Proportionate Share of the Net Net Position as the Net Pension Share of Net Covered Pension Liability a % of the Total Measurement Date Liability Pension Liability Payroll as a % of Payroll Pension Liability 2024 0.03003% 3,642,220 $ 1,605,987 $ 226.79% 78.08%
2023 0.03081% 3,843,681 1,272,917 301.96% 76.21%
2022 0.04206% 4,857,971 1,199,854 404.88% 88.16%
2021 0.27419% 14,829,162 1,105,203 1341.76% 68.28%
2020 0.17337% 18,863,114 1,106,050 1705.45% 59.37%
2019 0.17687% 18,123,469 997,883 1816.19% 60.30%
2018 0.18044% 17,387,200 924,757 1880.19% 61.28%
2017 0.17579% 17,433,755 799,045 2181.82% 59.04%
2016 0.18271% 15,810,172 475,533 3324.73% 62.63%
2015 0.20124% 13,812,475 472,905 2920.77% 78.40%
Schedule of the City's Proportionate Share of the Net Pension Liability Last 10 Years
41

City of Maywood
Required Supplementary Information
Year Ended June 30, 2025
Notes to the Schedule of Plan Contributions
Valuation Date: 6/30/2014, 6/30/2015, 6/30/2016, 6/30/2017, 6/30/2018, 6/30/2019, 6/30/2020, 6/30/2021, 6/30/2022 and 6/30/2023
Contributions in
Relation to the Contributions
Contractually Contractually Contribution as a % of
Required Required Deficiency/ Covered Covered
Fiscal Year Contributions Contributions (Excess) Payroll Payroll 2025 588,463 $ (588,463) $ - $ 1,722,487 $ 34.16%
2024 150,688 (150,688) - 1,605,987 9.38%
2023 227,957 (227,957) - 1,272,917 17.91%
2022 1,657,739 (18,710,672) (17,052,933) 1,199,854 138.16% 2021 1,531,749 (1,531,749) - 1,105,203 138.59%
2020 1,416,553 (1,416,553) - 1,106,050 128.07%
2019 1,248,422 (1,248,422) - 997,883 125.11%
2018 1,093,578 (1,093,578) 877,685 - 124.60%
2017 982,289 (982,289) 799,045 - 122.93%
2016 366,079 (366,079) 475,533 - 76.98%
Schedule of Plan Contributions
Last 10 Years
42

Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)

REVENUES
Taxes 11,892,700 $ 11,759,250 $ 12,114,881 $ 355,631 $
Licenses and Permits 390,700 397,200 442,925 45,725
Intergovernmental 20,000 20,000 248,261 228,261
Charges for Services 458,600 131,250 215,400 84,150
Use of Money and Property 175,819 475,000 857,016 681,197 Fines and Forfeitures 646,000 598,000 681,697 83,697
Miscellaneous 48,000 115,400 143,342 95,342
Total Revenues 13,129,519 13,998,400 14,703,522 1,574,003

EXPENDITURES
Current:

General Government 3,763,302 4,003,144 2,539,220 1,224,082 Public Safety 6,290,066 6,973,102 5,837,048 453,018
Community Development 205,475 204,221 170,755 34,720
Parks and Recreation 413,789 462,210 433,533 28,677
Public Works 1,590,870 1,971,095 2,107,123 (136,028)
Capital Outlay 1,527,390 1,430,198 1,504,790 22,600
Debt Service:

Principal 713,267 835,277 771,851 63,426
Interest and Fiscal Charges 574,970 628,350 691,776 (63,426) Total Expenditures 15,683,165 15,903,561 14,056,096 1,627,069 Excess (Deficiency) of Revenues
Over Expenditures (2,553,646) (1,905,161) 647,426 3,201,072

OTHER FINANCING SOURCES (USES)
Transfers In 495,700 - 58,684 58,684
Transfers Out - - (6,975) (6,975)
Total Other Financing Sources (Uses) - 495,700 51,709 51,709 Change in Fund Balances (2,553,646) (1,409,461) 699,135 3,252,781 Fund Balances - Beginning of Year, As Adjusted 17,327,416 17,327,416 17,327,416 - Fund Balances - End of Year $ 14,773,770 15,917,955 $ 18,026,551 $ 3,252,781 $ Budgeted Amounts
City of Maywood
Schedule of Revenues, Expenditures, and Changes in Fund Balances Budget and Actual - General Fund
Year Ended June 30, 2025
43

City of Maywood
Notes to Required Supplementary Information
Year Ended June 30, 2025

BUDGETS AND BUDGETARY DATA
Before the beginning of the fiscal year, the Finance Director submits to the City Council a proposed budget for the year commencing the following July 1st. Public hearings are then conducted to obtain taxpayer comments and the budget is subsequently adopted through passage of a resolution.

All appropriated amounts are as originally adopted or as amended by the City Council and lapse at year-end.

Encumbrances and continuing appropriations are rebudgeted on July 1st by Council action. Original appropriations may be modified by supplementary budget revisions and transfers among budget categories. The City Council approves all budget changes at the department level. The Finance Director is authorized to make budget transfers within departments. There were no significant budget amendments during the fiscal year.

Formal budgetary integration is employed as a management control device during the year for the general fund, and certain special revenue, debt service and capital projects funds. Budgets for these funds are adopted on a basis consistent with generally accepted accounting principles. 44

SUPPLEMENTARY INFORMATION

Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)

REVENUES
Intergovernmental 18,732,814 $ 18,732,814 $ 1,967,820 $ (16,764,994) $ Total Revenues 18,732,814 18,732,814 1,967,820 (16,764,994)

EXPENDITURES
Capital Outlay 18,732,814 18,732,814 1,569,373 17,163,441 Total Expenditures 18,732,814 18,732,814 1,569,373 17,163,441 Excess (Deficiency) of Revenues
Over Expenditures - 398,447 - 398,447

OTHER FINANCING SOURCES (USES)
Transfers In - - 6,975 6,975
Transfers Out - - (58,684) (58,684)
Total Other Financing Sources (Uses) - - (51,709) (51,709) Change in Fund Balances - - 346,738 346,738
Fund Balances - Beginning of Year (1,950,695) (1,950,695) (1,950,695) - Fund Balances - End of Year $ (1,950,695) (1,950,695) $ (1,603,957) $ 346,738 $ City of Maywood
Schedule of Revenues, Expenditures, and Changes in Fund Balances Budget and Actual - Grants Capital Projects Fund
Year Ended June 30, 2025
Budgeted Amounts
45

City of Maywood
Nonmajor Governmental Funds
Year Ended June 30, 2025

SPECIAL REVENUE FUNDS
Bikeway Grant - To account for the revenues and expenditures of the City's share of Transportation Development Act allocations restricted for design and construction of pedestrian and bicycle facilities and amenities.

Proposition C - To account for the revenues and expenditures of the City’s proportionate share of funds from the Los Angeles County Metropolitan Transportation Authority funded by the ½ cent sales tax measure to be used for eligible project expenditures (such as management programs, bikeways and bike lanes, and pavement management systems).

Air Quality (AB2766/AQMD) - To account for the revenues and expenditures related to air pollution mitigation efforts.

Measure R - To account for the revenues received from Los Angeles County under Measure R that are to be used exclusively for transportation projects and improvements.

Proposition A - To account for the revenues and expenditures of the City's proportionate share of funds from the Metropolitan Transportation Authority funded by the ½ cent sales tax measure to be used exclusively to benefit public transit (such as fixed route and paratransit services and transportation demand management).

Measure M - To account for the “half-cent” local return revenues from the County-wide sales tax administered by Metro. These funds are to be used to pave local streets, potholes and traffic signals.

Public Safety Grants - To account for the revenues and expenditures of the City's grant funds to provide knowledge, resources products, and learning for police personnel.

CDBG - To account for the revenues and expenditures of the City’s proportionate share of funds from the Housing and Community Development Authority for street improvements, housing programs and incentives, sidewalk repair program, fair housing, code enforcement, and other related projects.

Street Lighting - To account for the revenues of the City's special assessments and expenditures relating to lighting improvements.

Measure W – To account for the revenues provided through the 2.5 cent parcel tax administered by the L.A. County Flood Control District.

Gas Tax – To account for the revenues and expenditures of the City’s proportionate share of gas tax monies collected by the State of California which are used for street construction and maintenance.

PLHA – To account for funds received from the State of California from the Permanent Local Housing Allocation Program (PLHA) and is to be used for housing-related projects and programs that assist in addressing unmet housing needs.

RMRA – To account for the revenues and expenditures of the City’s proportionate share of the SB1 Road Maintenance and Rehabilitation Program.

LACMTA – To account for the revenues and expenditures of the Metro Local Transportation Funds. 46

City of Maywood
Nonmajor Governmental Funds
Year Ended June 30, 2025
SPECIAL REVENUE FUNDS - Continued
Sewer Assessment – To account for assessments used to pay for the operation and maintenance of the City’s sewer system.

CAPITAL PROJECTS FUNDS
Measure A Parks Capital Projects Fund – To account for the restricted Measure A revenues restricted for expenditures for parks related projects.
47

Bikeway Air Quality
Grant Proposition C Improvement Measure R Proposition A ASSETS
Cash and Investments $ 1,799,750 - $ $ 92,089 $ 984,176 $ 1,101,747 Receivables:

Accounts Receivable 3,358 - 8,641 6,161 -
Due from Other Governments - - - - -
Interest - - - - -
Due from Other Funds - - - - -
Prepaid Costs - - - - -
Total Assets - $ 1,803,108 $ $ 100,730 $ 990,337 $ 1,101,747

LIABILITIES
Accounts Payable $ 16,403 - $ - $ 250,200 $ 39,436 $
Accrued Liabilities 1,974 - - 653 270
Due to Other Funds - - - - -
Total Liabilities 18,377 - - 250,853 39,706

DEFERRED INFLOWS OF RESOURCES
Unavailable Revenues - Grants - - - - -
Total Deferred Inflows of Resources - - - - -

FUND BALANCES
Nonspendable - - - - -
Restricted - 1,784,731 100,730 739,484 1,062,041
Unassigned - - - - -
Total Fund Balances 1,784,731 - 100,730 739,484 1,062,041 Total Liabilities, Deferred Inflows of
Resources and Fund Balances $ 1,803,108 - $ $ 100,730 $ 990,337 $ 1,101,747 Special Revenue
City of Maywood
Combining Balance Sheet
Non-Major Governmental Funds
June 30, 2025
48

Public Safety Street
Measure M Grants CDBG Lighting Measure W Gas Tax PLHA
$ 257,379 1,276,552 $ - $ 168,709 $ - $ 1,613,988 $ - $ - 6,008 115,130 13,126 178,543 67,473 49,481
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
$ 1,282,560 $ 257,379 $ 115,130 $ 181,835 $ 178,543 $ 1,681,461 $ 49,481 $ - 3,187 $ 25,236 $ 12,622 $ 28,009 $ 94,649 $ 24,168 $ - 3,480 5,011 5 - 5,522 -
- - 81,537 - 161,344 - 25,313
- 6,667 111,784 12,627 189,353 100,171 49,481
- - - - - - -
- - - - - - -
- - - -
257,379 1,275,893 3,346 169,208 - 1,581,290 -
- - - - (10,810) - -
257,379 1,275,893 3,346 169,208 (10,810) 1,581,290 -
$ 1,282,560 $ 257,379 $ 115,130 $ 181,835 $ 178,543 $ 1,681,461 $ 49,481

CONTINUED
Special Revenue
49

Capital
Projects
Sewer Measure A
RMRA LACMTA Assessment Parks Total
ASSETS
Cash and Investments $ 1,964,393 $ 1,205,626 - $ $ 10,464,409 - $ Receivables:

Accounts Receivable - 120,838 6,911 - 575,670
Due from Other Governments - - - - -
Interest - - - - -
Due from Other Funds - - - - -
Prepaid Costs - - - - -
Total Assets 2,085,231 $ $ 1,212,537 - $ $ 11,040,079 - $

LIABILITIES
Accounts Payable $ - 84,910 $ 6,299 $ - $ 585,119 $
Accrued Liabilities - - - - 16,915
Due to Other Funds - - - 58,952 327,146
Total Liabilities - 84,910 6,299 58,952 929,180

DEFERRED INFLOWS OF RESOURCES
Unavailable Revenues - Grants - - - - -
Total Deferred Inflows of Resources - - - - -

FUND BALANCES
Nonspendable - - -
Restricted 2,000,321 - 1,206,238 - 10,180,661
Unassigned - - - (58,952) (69,762)
Total Fund Balances - 2,000,321 1,206,238 (58,952) 10,110,899 Total Liabilities, Deferred Inflows of
Resources and Fund Balances $ 2,085,231 $ 1,212,537 - $ $ 11,040,079 - $ Special Revenue
City of Maywood
Combining Balance Sheet
Non-Major Governmental Funds - Continued
June 30, 2025
50

Bikeway Air Quality
Grant Proposition C Improvement Measure R Proposition A

REVENUES
Taxes - $ 534,228 $ - $ 400,597 $ 644,056 $
Intergovernmental Revenue - - 32,591 52,665 -
Charges for Services - 2,768 - - -
Use of Money and Property 13,925 - 534 25,343 209
Fines and Forfeitures - - - - -
Miscellaneous - - - - -
Total Revenues - 550,921 33,125 478,605 644,265

EXPENDITURES
Current:

Public Safety - - - - -
Community Development 147,371 - - - -
Public Works - - - 43,206 490,185
Capital Outlay 340,000 - 155,874 284,168 -
Total Expenditures - 487,371 155,874 327,374 490,185
Excess (Deficiency) of Revenues
Over Expenditures - 63,550 (122,749) 151,231 154,080

OTHER FINANCING SOURCES (USES)
Transfers In - - - - -
Transfers Out - - - - -
Total Other Financing Sources (Uses) - - - - -
Net Change in Fund Balances 63,550 - (122,749) 151,231 154,080 Fund Balances, Beginning of Year 1,721,181 - 223,479 588,253 907,961 Fund Balances, End of Year $ 1,784,731 - $ $ 100,730 $ 739,484 $ 1,062,041 City of Maywood
Combining Statement of Revenues, Expenditures and Changes in Fund Balances Non-Major Governmental Funds
Year Ended June 30, 2025
Special Revenue
51

Public Safety Street
Measure M Grants CDBG Lighting Measure W Gas Tax PLHA
$ - 453,863 $ - $ - $ - $ 703,049 $ - $
194,664 - 431,906 - 178,543 - 617,469
- - - 171,666 - - -
- 24,730 - 39,430 - 32,248 -
- - - - - - -
- - - - - 14,163 -
194,664 478,593 431,906 211,096 178,543 749,460 617,469 450,000 - - - - - -
- - 228,723 - - - 617,469
- 69,458 - 171,815 192,883 848,777 -
- 400,000 110,020 - - - -
450,000 469,458 338,743 171,815 192,883 848,777 617,469 (255,336) 9,135 93,163 39,281 (14,340) (99,317) -
- - - - - - -
- - - - - - -
- - - - - - -
9,135 (255,336) 93,163 39,281 (14,340) (99,317) -
1,266,758 512,715 (89,817) 129,927 3,530 1,680,607 -
$ 1,275,893 $ 257,379 $ 3,346 $ 169,208 $ (10,810) $ 1,581,290 $ -

CONTINUED
Special Revenue
52

Capital
Projects
Sewer Measure A
RMRA LACMTA Assessment Parks Total

REVENUES
Taxes $ 685,721 $ - $ - $ 3,421,514 - $
Intergovernmental Revenue - - - 1,507,838 -
Charges for Services - 372,317 - 546,751 -
Use of Money and Property - - - - 136,419
Fines and Forfeitures - - - - -
Miscellaneous - - - - 14,163
Total Revenues 685,721 - 372,317 - 5,626,685

EXPENDITURES
Current:

Public Safety - - - - 450,000
Community Development - - - - 993,563
Public Works - - 46,172 - 1,862,496
Capital Outlay - 323,249 - 2,100 1,615,411
Total Expenditures 323,249 - 46,172 2,100 4,921,470
Excess (Deficiency) of Revenues
Over Expenditures 362,472 - 326,145 (2,100) 705,215

OTHER FINANCING SOURCES (USES)
Transfers In - - - - -
Transfers Out - - - - -
Total Other Financing Sources (Uses) - - - - -
Net Change in Fund Balances - 362,472 326,145 (2,100) 705,215 Fund Balances, Beginning of Year - 1,637,849 880,093 (56,852) 9,405,684 Fund Balances, End of Year $ 2,000,321 $ 1,206,238 - $ $ (58,952) $ 10,110,899 City of Maywood
Combining Statement of Revenues, Expenditures and Changes in Fund Balances Non-Major Governmental Funds
Year Ended June 30, 2025
Special Revenue
53

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 City Council
City of Maywood
Maywood, California
We have audited, in accordance with the auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States, the financial statements of the governmental activities, each major fund and the aggregate remaining fund information of the City of Maywood (City), as of and for the year ended June 30, 2025, and the related notes to the financial statements, which collectively comprise the City’s basic financial statements, and have issued our report thereon dated February 13, 2026.

Report on Internal Control Over Financial Reporting
In planning and performing our audit of the financial statements, we considered the City’s internal control over financial reporting (internal control) as a basis for designing audit procedures that are appropriate in the circumstances for the purpose of expressing our opinion on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of the City’s internal control. Accordingly, we do not express an opinion on the effectiveness of the City’s internal control.

A deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal control, such that there is a reasonable possibility that a material misstatement of the entity’s financial statements will not be prevented, or detected and corrected on a timely basis. A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance.

Our consideration of internal control was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control that might be material weaknesses or, significant deficiencies. Given these limitations, during our audit we did not identify any deficiencies in internal control that we consider to be material weaknesses. However, material weaknesses or significant deficiencies may exist that were not identified. 1

Report on Compliance and Other Matters
As part of obtaining reasonable assurance about whether the City’s financial statements are free from material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have a direct and material effect on the determination of financial statement amounts. However, providing an opinion on compliance with those provisions was not an objective of our audit, and accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards.

Purpose of this Report
The purpose of this report is solely to describe the scope of our testing of internal control and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the City’s internal control or on compliance. This report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the City’s internal control and compliance. Accordingly, this communication is not suitable for any other purpose.

February 13, 2026
2

February 13, 2026
City Council
City of Maywood
Maywood, CA
We have audited the financial statements of the governmental activities, each major fund, and the aggregate remaining fund information of the City of Maywood for the year ended June 30, 2024. Professional standards require that we provide you with information about our responsibilities under generally accepted auditing standards, Government Auditing Standards, and the Uniform Guidance, as well as certain information related to the planned scope and timing of our audit. We have communicated such information in our letter to you dated January 21, 2025. Professional standards also require that we communicate to you the following information related to our audit.

Significant Audit Findings
Qualitative Aspects of Accounting Practices
Management is responsible for the selection and use of appropriate accounting policies. The significant accounting policies used by the City are described in Note 1 to the financial statements.

No new accounting policies were adopted and the application of existing policies was not changed during the fiscal year. We noted no transactions entered into by the City during the year for which there is a lack of authoritative guidance or consensus. All significant transactions have been recognized in the financial statements in the proper period.

Accounting estimates are an integral part of the financial statements prepared by management and are based on management’s knowledge and experience about past and current events and assumptions about future events. Certain accounting estimates are particularly sensitive because of their significance to the financial statements and because of the possibility that future events affecting them may differ significantly from those expected. The most sensitive estimates affecting the financial statements were:

Management’s estimate of the fair value of investments is based on information provided by financial institutions. We evaluated the key factors and assumptions used to develop the fair value of investments in determining that it is reasonable in relation to the financial statements as a whole.

1

Management’s estimate of capital assets depreciation is based on historical estimates of each capitalized item’s useful life. We evaluated key factors and assumptions used to develop the estimated useful lives in determining that they are reasonable in relation to the financial statements as a whole.

Management’s estimates for the net pension and total OPEB liabilities is based on actuarial information provided by the California Public Employee Retirement System’s (CalPERS) actuarial office, and other sources. We evaluated the key factors and assumptions to develop these liabilities are reasonable in relation to the financial statements as a whole.

Certain financial statement disclosures are particularly sensitive because of their significance to financial statement users. The most sensitive disclosures affecting the financial statements were:

The disclosure of the fair value of investments in Note 2 to the financial statements represents amounts susceptible to market fluctuation.

The disclosure of accumulated depreciation in Note 4 to the financial statements is based on estimated useful lives which could differ from actual useful lives of each capitalized item.

The disclosures for the net pension and total OPEB liabilities in Notes 8 and 9 to the financial statements are based on assumptions for discount rates, which could differ from actual experience. The notes disclose the differences in these liabilities if different assumptions are used in estimating these liabilities.

Difficulties Encountered in Performing the Audit
We encountered no significant difficulties in dealing with management in performing and completing our audit.

Corrected and Uncorrected Misstatements
Professional standards require us to accumulate all known and likely misstatements identified during the audit, other than those that are trivial, and communicate them to the appropriate level of management. The following material misstatements detected as a result of audit procedures were corrected by management:

(1) Adjustments were made to expenditures and accounts payable at year-end.

Disagreements with Management
For purposes of this letter, a disagreement with management is a financial accounting, reporting, or auditing matter, whether or not resolved to our satisfaction, that could be significant to the financial statements or the auditor’s report. We are pleased to report that no such disagreements arose during the course of our audit.
2

Management Representations
We have requested certain representations from management that are included in the management representation letter dated February 13, 2026.

Management Consultations with Other Independent Accountants In some cases, management may decide to consult with other accountants about auditing and accounting matters, similar to obtaining a “second opinion” on certain situations. If a consultation involves application of an accounting principle to the City’s financial statements or a determination of the type of auditor’s opinion that may be expressed on those statements, our professional standards require the consulting accountant to check with us to determine that the consultant has all the relevant facts. To our knowledge, there were no such consultations with other accountants.

Other Audit Findings or Issues
We generally discuss a variety of matters, including the application of accounting principles and auditing standards, with management each year prior to retention as the City’s auditors. However, these discussions occurred in the normal course of our professional relationship and our responses were not a condition to our retention.

Other Matters
We applied certain limited procedures to the required supplementary information, as listed in the City’s financial statements, which are required supplementary information (RSI) that supplements the basic financial statements. Our procedures consisted of inquiries of management regarding 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 did not audit the RSI and do not express an opinion or provide any assurance on the RSI.

We were engaged to report on the supplementary information (e.g., budgetary schedules, combining statements, individual fund statements), which accompany the financial statements but are not RSI. With respect to this supplementary information, we made certain inquiries of management and evaluated the form, content, and methods of preparing the information to determine that the information complies with accounting principles generally accepted in the United States of America, the method of preparing it has not changed from the prior period, and the information is appropriate and complete in relation to our audit of the financial statements. We compared and reconciled the supplementary information to the underlying accounting records used to prepare the financial statements or to the financial statements themselves.

Restrictions on Use
This information is intended solely for the use of the City Council and management of the City and is not intended to be, and should not be, used by anyone other than these specified parties.

Very truly yours,
3

INDEPENDENT ACCOUNTANT’S REPORT ON AGREED-UPON PROCEDURES

APPLIED TO APPROPRIATIONS LIMIT WORKSHEETS
City Council
City of Maywood
Maywood, California
We have performed procedures enumerated below to be the accompanying Appropriations Limit worksheet of the City of Maywood, for the year ended June 30, 2025. These procedures, which were agreed to by the City of Maywood and the League of California Cities (as presented in the publication entitled Agreed-upon Procedures Applied to the Appropriations Limitation Prescribed by Article XIIIB of the California Constitution), were performed solely to assist the City in meeting the requirements of Section 1.5 of Article XIIIB of the California Constitution. The City’s management is responsible for the Appropriations Limit worksheet. This agreed-upon procedures engagement was conducted in accordance with attestation standards established by the American Institute of Certified Public Accountants. The sufficiency of the procedures is solely the responsibility of those parties specified in this report. Consequently, we make no representation regarding the sufficiency of the procedures described below either for the purpose for which this report has been requested of for any other purpose.

The procedures performed and our findings were as follows:

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

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

2. For the accompanying Appropriations Limit worksheet, we added last year’s limit to total adjustments and agreed the resulting amount to this year’s limit.

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

3. We agreed the current year information presented in the accompanying Appropriations Limit worksheet to the other documents referenced in #1 above.

Finding: No exceptions were noted as a result of our procedures. 1

4. We agreed the prior year appropriations limit presented in the accompanying Appropriations Limit worksheet to the prior year appropriations limit adopted by the City Council during the prior year.

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

We were not engaged to, and did not, perform an examination, the objective of which would be the expression of an opinion on the accompanying Appropriations Limit worksheet. Accordingly, we do not express such an opinion. Had we performed additional procedures, other matters might have come to our attention that would have been reported to you. No procedures have been performed with respect to the determination of the appropriations limit for the base year, as defined by the League publication entitled Article XIIIB of the California Constitution.

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

February 13, 2026
2

CITY OF MAYWOOD

APPROPRIATIONS LIMIT COMPUTATION
2024 - 2025
2024-25
Change in Per Capita Personal Income 3.67%
Population Change
County Population Growth 0.05%
A. Change in Per Capita Personal Income Converted to a Ratio 1.0362 B. Population Growth Converted to a Ratio 1.0005
Calculation of Growth Factor (A x B) 1.036718
2023 - 2024 Appropriations Limit 13,492,175 $
2024 - 2025 Appropriations Limit
($13,492,175 x 1.036718) 13,987,582 $
3

January Crime Statistics
City of Maywood / LASD
Jan‘26
0 1
11 0
2 3
3 2
1 1
9 0
Crimes Against a Person
Homicide
Sexual Assault
Aggravated Assault
Crimes Against Property
Robbery (Armed)
Robbery (Other)
Burglary (Residential)
Burglary (Other)
Grand Theft
Theft from Vehicle
Petty Theft
Auto Theft
Arson
Dec‘25
0 1
6 0
4 0
5 1
1 2
9 0
(Dec25-Jan‘26)
No Change
No Change
Month-to-Month Change
5 No Change
-1
3 No Change
-2
-2
No Change
No Change
1

January Crime Statistics
City of Maywood / LASD
Jan’ 25
2 0
11 4
2 1
0 10
3 6
9 1
Jan‘26
0 1
11 0
2 3
3 2
1 1
9 0
(Jan25-Jan26)
-8
-5
Crimes Against a Person
Homicide
Sexual Assault
Aggravated Assault
Crimes Against Property
Robbery (Armed)
Robbery (Other)
Burglary (Residential)
Burglary (Other)
Grand Theft
Theft from Vehicle
Petty Theft
Auto Theft
Arson
Year-to-Year Change
No Change
-4
-2
1 No Change
-2
No Change
2 3
-1

City of Maywood Crime Trend
City of Maywood Crime Trends in the categories of:

Robbery (Weapon and Strong-Arm), Burglary
(Commercial), Grand Theft, GTA, Vehicle Burglary, Petty Theft, and Sex Felony.

Most Freq. RDs: RD 0250 - 5, RD 0251 - 4.

Source: LARCIS Master Query
02/12/2026

City of Maywood Crime Trend
City of Maywood Crime Trends in the categories of:

Robbery (Weapon and Strong-Arm), Burglary
(Commercial), Grand Theft, GTA, Vehicle Burglary, Petty Theft, and Sex Felony.

Most Freq. RDs: RD 0251 - 6, RD 0250 - 2.

Source: LARCIS Master Query
02/12/2026

MEETING MINUTES

ADJOURNED MEETING OF THE MAYWOOD CITY COUNCIL AND THE

SUCCESSOR AGENCY TO THE MAYWOOD COMMUNITY

REDEVELOPMENT AGENCY
WEDNESDAY, JANUARY 21, 2026 AT 6:00 PM

Maywood City Council Chambers
4319 E. Slauson Avenue, Maywood, CA 90270
www.cityofmaywood.com
I. CALL TO ORDER/ROLL CALL
The meeting was called to order at approximately 6:00 p.m. by Mayor Marquez.

Deputy City Clerk Leon performed roll call:

Councilmember Mayra Aguiluz (present)
Councilmember Frank Garcia (present)
Councilmember Eddie De La Riva (present)
Mayor Pro Tem Jaime Flores (present)
Mayor Heber Marquez (present)
II. CITY OFFICIALS
MAYOR
Heber Marquez

MAYOR PRO TEM
Jaime Flores

COUNCIL MEMBERS
Eddie De La Riva
Frank Garcia
Mayra Aguiluz

CITY CLERK
Jennifer E. Vasquez (present)

CITY TREASURER
Jennifer E. Vasquez (present)

CITY MANAGER
Jennifer E. Vasquez (present)

CITY ATTORNEY
Lindsay Thorson (present)

STAFF
Rimo Hanson, Finance Director (present)
Daisy Guerrero, Deputy Director of Building & Planning (present)

III. MEETING PROCEDURES
THIS MEETING WILL BE HELD IN PERSON.

THE MEETING WILL BE AVAILABLE FOR VIEWING VIA ZOOM:
https://us02web.zoom.us/j/89184219286 AND VIA THE CITY'S FACEBOOK PAGE.

Public Participation Options:

1. In-Person: Council Chambers located at 4319 E. Slauson Avenue, Maywood, CA

2. Before the Meeting: Public comment will be accepted for the record in advance by 4:30 p.m. the day of the meeting by email to [email protected]; or if you are unable to email, please call the City Clerk's Office at (323) 562- 5714. Your comment will be made part of the written record but will NOT be read verbally at the meeting.

In compliance with the Americans with Disabilities Act, if you need special assistance to participate in the Council Meeting, please contact the City Clerk’s Office (323) 562- 5714 within 72 hours of the meeting.

IV. MAYOR, COUNCILMEMBERS AND STAFF COMMENTS

Comments were provided by members of the City Council and staff.

V. PUBLIC PARTICIPATION (Agenda Items Only; Time allotted: 3 minutes) The following individuals provided public comments on agenda items:

1. David Perez
VI. PRESENTATIONS
2025 HOLIDAY HOME DECORATING COMPETITION WINNERS
Community Services Supervisor announced the winners of the 2025 Home Decorating Competition Contest.

LOS ANGELES COUNTY SHERIFF'S DEPARTMENT: CITY UPDATE
Special Assignment Deputy Peña provided a brief monthly presentation on the City’s crime statistics and updates.

VII. CONSENT CALENDAR
MOTION: It was moved by Council Member De La Riva, seconded by Council Member Aguiluz, to adopt the Consent Calendar Items 1 through 7.

Motion Passed [5–0].

AYES: Marquez, Flores, De La Riva, Garcia, Aguiluz.

1. MINUTES FOR THE DECEMBER 17, 2025, ADJOURNED CITY COUNCIL

MEETING

2. MONTHLY CASH AND INVESTMENT REPORT DECEMBER 2025

3. REVENUE REPORT DECEMBER 2025

4. CONSIDERATION OF ADOPTING RESOLUTION NO. 6442 OF THE CITY

COUNCIL OF THE CITY OF MAYWOOD AND SUCCESSOR AGENCY TO THE

MAYWOOD COMMUNITY REDEVELOPMENT AGENCY APPROVING THE

WARRANTS FOR PAYMENT

5. APPROVAL OF RESOLUTION NO. 6443 OF THE CITY COUNCIL OF THE CITY OF

MAYWOOD, DESIGNATING THE APPOINTED MAYOR AS BANK SIGNATORY

AND REMOVAL OF PRIOR APPOINTED MAYOR FROM BANK SIGNATORY

6. INTRODUCTION OF ORDINANCE NO. 25-06, AN ORDINANCE OF THE CITY OF MAYWOOD, CALIFORNIA ADOPTING BY REFERENCE THE 2025 CALIFORNIA BUILDING CODE; THE 2025 CALIFORNIA RESIDENTIAL CODE; THE 2025 CALIFORNIA ELECTRICAL CODE; THE 2025 CALIFORNIA MECHANICAL CODE; THE 2025 CALIFORNIA PLUMBING CODE; THE 2025 CALIFORNIA ENERGY CODE; THE 2025 CALIFORNIA FIRE CODE; THE 2025 CALIFORNIA GREEN BUILDING STANDARDS CODE; THE 2025 CALIFORNIA HISTORICAL BUILDING CODE; THE 2025 CALIFORNIA EXISTING BUILDING CODE; THE 2025 CALIFORNIA REFERENCED STANDARDS CODE; THE 2025 CALIFORNIA ADMINISTRATIVE CODE; THE 1997 UNIFORM HOUSING CODE; THE UNIFORM CODE FOR THE ABATEMENT OF DANGEROUS BUILDINGS; AND THE 2024 INTERNATIONAL PROPERTY MAINTENANCE CODE, INCLUDING CERTAIN AMENDMENTS; AMENDING TITLE 8 OF THE MAYWOOD MUNICIPAL CODE; FINDING THE ACTION EXEMPT FROM THE CALIFORNIA

ENVIRONMENTAL QUALITY ACT (CEQA) PURSUANT TO THE COMMON SENSE EXEMPTION OF CEQA GUIDELINES SECTION 15061(b)(3)F

7. ACCEPTANCE OF BASEBALL FIELD IMPROVEMENTS PROJECT
VIII. DISCUSSION/ACTION ITEMS

8. CONSIDERATION OF APPROVING THE COMMUNITY BENEFIT FUND APPLICATION FROM MAYWOOD CENTER FOR ENRICHED STUDIES (MaCES) IN THE AMOUNT OF $15,000 TO SUPPORT THE MaCES MUSIC PROGRAM,

VISUAL AND PERFORMING ARTS (VAPA) PROGRAM, WRESTLING AND

BASEBALL PROGRAM, INCLUDING FIELD FEES

City Council provided their comments.

MOTION: It was moved by Mayor Marquez, seconded by Council Member Garcia, to approve the Community Benefit Fund application from Maywood Center for Enriched Studies (MaCES) in the amount of $15,000.

Motion Passed [5–0].

AYES: Marquez, Flores, De La Riva, Garcia, Aguiluz.

9. RECEIVE AND FILE REPORT REGARDING A STUDY FOR ONE-WAY

CIRCULATION ON RANDOLPH STREET TO ALLOW FOR FUTURE

BEAUTIFICATION OF THE RIGHT-OF-WAY
City Manager Vasquez presented the report. Brian Ulaszewski Executive Director, Principal of City Fabrick provided a presentation regarding the Study for One-Way Circulation on Randolph Street to allow future Beautification of Right-of-Away.

City Council discussed the item and provided direction to staff.

10. CONSIDERATION OF APPROVAL OF A PROFESSIONAL SERVICES AGREEMENT WITH RACAIA INC., PR FOR PUBLIC FACILITIES ADA

IMPROVEMENTS PROJECT AND APPROVAL OF A BUDGET AMENDMENT FOR $494,930.50 FROM THE GENERAL FUND
City Manager Vasquez presented the report.

MOTION: It was moved by Council Member Garcia, seconded by Council Member Aguiluz, to approve professional services agreement with Racaia Inc., for public facilities ADA improvements and a budget amendment for $494,930.50.

Motion Passed [5–0].

AYES: Marquez, Flores, De La Riva, Garcia, Aguiluz.

11. CONSIDERATION OF APPROVAL OF RESOLUTION NO. 6444 ADOPTING AND

APPROVING THE SUCCESSOR MEMORANDUM OF UNDERSTANDING (MOU)

BETWEEN THE CITY OF MAYWOOD AND THE AMERICAN FEDERATION OF

STATE, COUNTY AND MUNICIPAL EMPLOYEES (AFSCME), DISTRICT COUNCIL 36, LOCAL 4319
City Manager Vasquez presented the report. City Council provided their comments.

MOTION: It was moved by Council Member De La Riva, seconded by Mayor Pro Tem Flores, approval of Resolution No. 6444 adopting the MOU with AFSCME, District Council 36, Local 4319.

Motion Passed [5–0].

AYES: Marquez, Flores, De La Riva, Garcia, Aguiluz.

12. FISCAL YEAR 2025-2026 MID-YEAR BUDGET REPORT AND CONSIDERATION TO APPROVE RESOLUTION NO. 6445 TO AMEND THE FISCAL YEAR 2025- 2026 BUDGET
Finance Director Hason presented the report. City Council provided their comments.

MOTION: It was moved by Council Member De La Riva, seconded by Council Member Aguiluz, of approval of Resolution No. 6445 amending fiscal year 2025-2026 budget.

Motion Passed [5–0].

AYES: Marquez, Flores, De La Riva, Garcia, Aguiluz.

IX. PUBLIC PARTICIPATION (Non-Agenda Items; Time allotted: 3 minutes) The following individuals provided public comments on agenda items:

1. David Perez.

2. Melissa Avila

3. Celina

4. Nilda

5. Lorena

6. Juana Huerta

7. Ancelmo Avila
X. ADJOURNMENT
The meeting adjourned at approximately 7:31 p.m. to the next Adjourned Meeting of the Maywood City Council, Wednesday, February 25, 2026, at 6:00 in the City Council Chambers.

Attest by: __________________________ Approved by: _________________________ Deputy City Clerk, Miguel Leon Mayor, Heber Marquez

MEETING MINUTES

SPECIAL MEETING OF THE MAYWOOD CITY COUNCIL AND THE

SUCCESSOR AGENCY TO THE MAYWOOD COMMUNITY

REDEVELOPMENT AGENCY
TUESDAY, FEBRUARY 10, 2026 AT 5:30 PM

Maywood City Council Chambers
4319 E. Slauson Avenue, Maywood, CA 90270
www.cityofmaywood.com
I. CALL TO ORDER/ROLL CALL
The meeting was called to order at approximately 5:31 p.m. by Mayor Marquez.

Deputy City Clerk Leon performed roll call:

Councilmember Mayra Aguiluz (present)
Councilmember Frank Garcia (present)
Councilmember Eddie De La Riva (present)
Mayor Pro Tem Jaime Flores (present)
Mayor Heber Marquez (present)
II. CITY OFFICIALS
MAYOR
Heber Marquez

MAYOR PRO TEM
Jaime Flores

COUNCIL MEMBERS
Mayra Aguiluz
Eddie De La Riva
Frank Garcia

CITY CLERK
Jennifer E. Vasquez (present)

CITY TREASURER
Jennifer E. Vasquez (present)

CITY MANAGER
Jennifer E. Vasquez (present)

CITY ATTORNEY
Roxanne Diaz (present)
III. MEETING PROCEDURES
THIS MEETING WILL BE HELD IN PERSON.

THE MEETING WILL BE AVAILABLE FOR VIEWING VIA ZOOM:
https://us02web.zoom.us/j/89942656221 AND VIA THE CITY'S FACEBOOK PAGE.

Public Participation Options:

1. In-Person: Council Chambers located at 4319 E. Slauson Avenue, Maywood, CA

2. Before the Meeting: Public comment will be accepted for the record in advance by 4:00 p.m. the day of the meeting by email to [email protected]; or if you are unable to email, please call the City Clerk's Office at (323) 562- 5714. Your comment will be made part of the written record but will NOT be read verbally at the meeting.

In compliance with the Americans with Disabilities Act, if you need special assistance to participate in the Council Meeting, please contact the City Clerk’s Office (323) 562- 5714 within 72 hours of the meeting.

IV. MAYOR, COUNCILMEMBERS AND STAFF COMMENTS
There were no Mayor, Council Member, or staff comments.

V. PUBLIC PARTICIPATION (Agenda Items Only; Time allotted: 3 minutes) There was no public participation.

VI. CONSENT CALENDAR
Item No. 1 was pulled from the Consent Calendar by Mayor Marquez for discussion.

1. CONSIDERATION OF ADOPTING RESOLUTION NO. 6446, A RESOLUTION OF

THE CITY COUNCIL OF THE CITY OF MAYWOOD, CALIFORNIA, CALLING FOR

AN END TO LAWLESS ICE AND CUSTOMS AND BORDER PROTECTION

ENFORCEMENT SURGES ACROSS THE COUNTRY AND URGING CONGRESS TO WITHHOLD FUNDING FOR THE U.S. DEPARTMENT OF HOMELAND

SECURITY WITHOUT MEANINGFUL AND SIGNIFICANT GUARDRAILS
Mayor Marquez requested revisions to include additional language in the resolution.

MOTION: It was moved by Mayor Marquez, seconded by Council Member De La Riva, to adopt Resolution No. 6446, as amended to include the requested language.

Motion Passed [5–0].

AYES: Marquez, Flores, Aguiluz, De La Riva, Garcia

VII. ADJOURNMENT

The meeting adjourned at approximately 5:40 p.m. to the next Adjourned Meeting of the Maywood City Council, Wednesday, February 25, 2026, at 6:00 in the City Council Chambers.

Attest by: __________________________ Approved by: _________________________ Deputy City Clerk, Miguel Leon Mayor, Heber Marquez

AGENDA REPORT

CITY OF MAYWOOD
AGENDA ITEM NO. 3.

DATE: February 25, 2026
TO: HONORABLE MAYOR AND MEMBERS OF THE CITY COUNCIL
FROM: JENNIFER VASQUEZ, CITY MANAGER
BY: RIMO HANSON, FINANCE DIRECTOR
SUBJECT: CONSIDERATION OF ADOPTING RESOLUTION NO. 6447 OF THE CITY COUNCIL

OF THE CITY OF MAYWOOD AND SUCCESSOR AGENCY TO THE MAYWOOD

COMMUNITY REDEVELOPMENT AGENCY APPROVING THE WARRANTS FOR

PAYMENT
RECOMMENDATION:

Staff recommends that the City Council receive, approve, and file the warrant ACH registers and payroll wire transfers dated 12/11/2025 through 2/13/2026 and adopt Resolution NO. 6447 approving the Warrants for Payment.

BACKGROUND:

Staff provides warrant registers and wire transfers to City Council as part of Management Controls. The City utilizes resolutions for approving warrants for payment to comply with Section 3-2.06 of the Municipal Code regarding Warrants for Payments. Exhibit A entitled Summary of Warrants and Wire Transfers/ Automated Clearing House (ACH) Transactions serves as a Management Control for complying with Section 3-2.06. Exhibit B entitled Detail of Warrants serves as evidence of Internal Controls utilized by City Finance staff that support these Management Controls for payments made by the City. These controls are carried out through the submission of all required documents supporting the invoices submitted for payment. Prior to payment, the Finance staff reviews all disbursement documents to ensure that they meet the approval requirements and adequate support documentation.

DISCUSSION:

A - PAYMENT APPROVAL - Pursuant to paragraph 37202 of the California Government Code, demands (called Warrant Demand) against the City for payment shall be audited and thereafter submitted to the City Council for approval or rejection prior to payment, either separately or in a register of audited demands and shall have attached thereto affirmation of the City Treasurer and City Finance Director certifying the accuracy of the demands and the availability of funds for payment. This is accomplished using:

A1 - Warrants Registers or checks certified or approved by the City Treasurer and Finance Director as conforming to authorized expenditures set forth in the City Council's adopted City Budget.

A1.1 Prepayment - pre-paying allows the City to take advantage of allowable prompt payment discounts and make payments on due dates of invoices. This involves the issuance of checks prior to final warrant approval.

Automated Clearing House (ACH) transactions are made using a network that electronically moves money between the City's bank accounts to a payee's bank account. This is reflected in the Summary Warrants for Payment and Wire Transfers/ACH Transactions as Accounts Payable prepaid warrants for payment. Wire

Transfer is a method of electronic funds transfer from the City of Maywood to one person or organization (payrolls and fees for electronic transfers).

A1.2 Regular Payment- To avoid late fees for payments made beyond due dates of invoices, checks are prepared prior to final warrant approval by the City Council. This is reflected in the Summary Warrants for Payment and Wire Transfers/AcH Transactions as Accounts Payable regular warrants for payment. After City Council approval, the checks are signed and distributed.

LEGAL REVIEW:

The City Attorney has reviewed this report.

FISCAL IMPACT:

The total disbursements for Warrant Registers are $2,645,358.12 for the period from 12/11/2025 to 2/13/20256. This amount consists of Warrant Registers of $2,042,973.77, ACH registers of $368,005.74 and Payroll Wire Transfers of $235,861.56.

ATTACHMENT(S)

1. Resolution No.6447 Approving the Warrants for Register 2.25.2026

2. Exhibit A Summary Warrant Demand 2.25.2026

3. Exhibit B Warrant Register Detail 2.25.2026

RESOLUTION NO. 6447

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF

MAYWOOD, CALIFORNIA, AND SUCCESSOR AGENCY TO

THE MAYWOOD COMMUNITY REDEVELOPMENT AGENCY

APPROVING THE WARRANTS FOR PAYMENT
WHEREAS, the following listed demands have been reviewed by the Director of Finance, and
WHEREAS , the Director of Finance has certified to the accuracy and availability of funds for payment thereof, and
WHEREAS, the register of audited demands is hereby submitted to the City Council of the City of Maywood and Successor Agency to the Maywood Community Redevelopment Agency for approval.

NOW, THEREFORE, BE IT RESOLVED, that the listed Warrants and Wire Transfers/Automated Clearing House (ACH) Transactions for $2,645,358.12 are hereby ratified:
• Exhibit A – Summary of Warrants and Wire Transfers/ACH Transactions • Exhibit B – Detail of Warrants
PASSED, APPROVED AND ADOPTED THIS 25
th day of February 2026.
__________________________
Heber Marquez, Mayor

ATTEST: APPROVED AS TO FORM:
___________________________ __________________________
Miguel Leon, Deputy City Clerk Roxanne Diaz, City Attorney

STATE OF CALIFORNIA

COUNTY OF LOS ANGELES

CITY OF MAYWOOD
I, Miguel Leon, Deputy City Clerk of the City of Maywood, County of Los Angeles, State of California, do hereby certify that the foregoing Resolution, being Resolution No.6447, was duly passed, approved by not less than three members of the City Council of the City of Maywood, signed by the Mayor of said City, and attested by the Deputy City Clerk, all at a regular meeting of the City Council held on the 25
th day of February, 2026, that it was duly posted and that the same was passed and adopted by the following vote, to wit:

AYES:

NAYES:

ABSENT:

ABSTAINED:
___________________________
Miguel Leon, Deputy City Clerk

Wednesday, February 25, 2026
Accounts Payable Amount
$ (1,482.95)
2,042,973.77
368,005.74
Sub-total $ 2,409,496.56
Payroll /Wire Transfer
01/15/26 Payroll Pay Period 12/28/2025 - 1/10/2026 $ 69,723.06 01/29/26 Payroll Pay Period 1/11/2026 - 1/24/2026 92,275.64 02/12/26 Payroll Pay Period 1/25/2026 - 2/7/2026 73,862.86 Sub-total $ 235,861.56
Total Demands $ 2,645,358.12
Accounts Payable ACH warrants for payment: ACH No. 499 - 532 City of Maywood
Summary Warrants for Payment and Wire Transfers/ACH Transactions Council Meeting Date
Accounts Payable prepaid warrants for payment: Checks No. 094273 - 094430 Accounts Payable void warrants for payment: 094331

Check NO. Prepaid (P) Date Vendor Name Check Amount Transaction Description Fund Title Fund # 094273 P 1/16/2026 ACC Business 833.58 Internet Svcs 12/11/25-1/10/26 General Fund 100 094274 P 1/16/2026 Avant Garde, Inc. 1,285.50
52nd Street 52nd Place Sewer Impr
Proj Dec 2025 Grant Fund 261
094275 P 1/16/2026 AFSCME District Council 36 909.56 Union Dues - Dec 2025 General Fund 100 1/16/2026 AFSCME District Council 36 875.03 Union Dues - Nov 2025 General Fund 100 094276 P 1/16/2026 Amazon Capital Services 271.06 Admin Dept-Various Supplies 1/5/25 General Fund 100 1/16/2026 Amazon Capital Services (127.41)
HR Dept- Color Ribbon (credit)
11/26/25 General Fund 100
1/16/2026 Amazon Capital Services 146.89 HR Dept- Various Supplies 1/5/26 General Fund 100 094277 P 1/16/2026
Modern IT, Inc. dba Advanced
Microcomputing Concepts, Inc. 4,812.50
Enhanced IT Security Alignment
Svcs 12/31/25 General Fund 100
1/16/2026
Modern IT, Inc. dba Advanced
Microcomputing Concepts, Inc. 700.00
Infrastructure Simplification
12/31/25 General Fund 100
1/16/2026
Modern IT, Inc. dba Advanced
Microcomputing Concepts, Inc. 2,716.93 IT Software Subscriptions Jan 2026 General Fund 100 1/16/2026
Modern IT, Inc. dba Advanced
Microcomputing Concepts, Inc. 3,630.00 IT Svcs Jan 2026 General Fund 100 094278 P 1/16/2026 American Public Works Association 1,370.00 APWA Membership Renewal General Fund 100 094279 P 1/16/2026 Ashley Desiderio 63.00 Citation Refund 8/29/25 General Fund 100 094280 P 1/16/2026 AT&T 31.88
Emergency Elevator Phone Svcs
Dec 2025 General Fund 100
1/16/2026 AT&T 31.79
Emergency Elevator Phone Svcs
Nov 2025 General Fund 100
094281 P 1/16/2026 Benefit Coordinators Corporation (BCC) 1,604.40 Dental & Vision Benefits Jan 2026 General Fund 100 1/16/2026 Benefit Coordinators Corporation (BCC) 244.51 Dental & Vision Benefits Jan 2026 Gas Tax Fund 212 1/16/2026 Benefit Coordinators Corporation (BCC) 8.02 Dental & Vision Benefits Jan 2026 Prop A Fund 221 1/16/2026 Benefit Coordinators Corporation (BCC) 32.26 Dental & Vision Benefits Jan 2026 Prop C Fund 222 1/16/2026 Benefit Coordinators Corporation (BCC) 23.65 Dental & Vision Benefits Jan 2026 Measure R Fund 224 1/16/2026 Benefit Coordinators Corporation (BCC) 103.20 Dental & Vision Benefits Jan 2026 Measure M Fund 225 1/16/2026 Benefit Coordinators Corporation (BCC) 19.12 Dental & Vision Benefits Jan 2026 CDBG 243 1/16/2026 Benefit Coordinators Corporation (BCC) 6.45 Dental & Vision Benefits Jan 2026 Street Lighting Fund 251 1/16/2026 Benefit Coordinators Corporation (BCC) 15.48 Dental & Vision Benefits Jan 2026 Permanent Local
Housing Allocation 501
1/16/2026 Benefit Coordinators Corporation (BCC) 20.91 Dental & Vision Benefits Jan 2026 Successor Agency Fund 611 094282 P 1/16/2026 BPR Consulting Group LLC (70.00)
Professional Svcs (Credit
inv#3303/3384) General Fund 100
1/16/2026 BPR Consulting Group LLC (23.80) Professional Svcs Credit General Fund 100

Check NO. Prepaid (P) Date Vendor Name Check Amount Transaction Description Fund Title Fund # 1/16/2026 BPR Consulting Group LLC 7,536.51 Professional Svcs Nov 2025 General Fund 100 1/16/2026 BPR Consulting Group LLC 8,877.72 Professional Svcs Oct 2025 General Fund 100 1/16/2026 BPR Consulting Group LLC 15,717.50 Professional Svcs Sept 2025 General Fund 100 094283 P 1/16/2026
CA Park & Recreation Society, Inc. District
10 60.00 CPRS D10 Conference General Fund 100
094284 P 1/16/2026 California Consulting Inc. 3,900.00 Grant Writing Svcs Jan 2026 General Fund 100 1/16/2026 California Consulting Inc. 3,900.00 Grant Writing Svcs Oct 2025 General Fund 100 094285 P 1/16/2026 Cat Specialties, Inc. 115.67 PW Dept - Banner Patches 1/12/26 General Fund 100 094286 P 1/16/2026 Charter Communications Holdings, LLC 642.55 CH Internet & Phone Svcs Jan
2026 General Fund 100
1/16/2026 Charter Communications Holdings, LLC 325.00 CY Internet Svcs Jan 2026 General Fund 100 094287 P 1/16/2026 Occupational Health Centers of CA 118.00 Pre-Employment Physical 12/22/225 General Fund 100 094288 P 1/16/2026 County of L.A. Dept. of Animal Control 9,344.43 Animal Control Svcs Nov 2025 General Fund 100 094289 P 1/16/2026 California Parks & Recreation Society 550.00 CPRS Member Agency Dues General Fund 100 094290 P 1/16/2026 Dapeer, Rosenblit & Litvak, LLP 0.80 Municipal Code Enforcement -
Photocopies General Fund 100
1/16/2026 Dapeer, Rosenblit & Litvak, LLP 300.00
Municipal Code Enforcement
Professional Svcs Nov 2025 General Fund 100
094291 P 1/16/2026 Dave and Frank Automotive 208.53 Vehicle Repair VIN#308062 1/12/26 General Fund 100 094292 P 1/16/2026 Engraving & Awards of N.E., Inc 231.00 CS Dept - Community Event Ribbon
1/9/26 General Fund 100
094293 P 1/16/2026 Environmental Science Associates 28,248.25 Climate Action Adaptation &
Resilience Plan Nov2025 General Fund 100
1/16/2026 Environmental Science Associates 36,618.50
Climate Action Adaptation &
Resilience Plan Oct 2025 General Fund 100
1/16/2026 Environmental Science Associates 39,486.45
Climate Action Adaptation &
Resilience Plan Nov 2025 Grant Fund 261
094294 P 1/16/2026 EXLNT Property Management Co 1,080.00 Rental Registry Refund- Double
Payment 1/9/26 General Fund 100
094295 P 1/16/2026 George Hills Company 1,534.60 City Claims/Adjuster Dec 2025 General Fund 100 094296 P 1/16/2026 Gilbert Livas 2,160.00
Planning & Economic Development
Svcs Nov-Dec 2025 General Fund 100
094297 P 1/16/2026 HD Supply formerly Home Depot Pro 506.26 PW Dept - Various Supplies
12/16/25 General Fund 100
094298 P 1/16/2026 Hinderliter de Llamas & Assoc. 981.81 Sales Tax Svcs Oct-Dec 2025 General Fund 100 094299 P 1/16/2026 Hunsaker & Associates Irvine Inc. 7,250.00 52nd Place Sewer Replacement
Proj 10/30/25-11/26/25 Sewer Fund 412

Check NO. Prepaid (P) Date Vendor Name Check Amount Transaction Description Fund Title Fund # 1/16/2026 Hunsaker & Associates Irvine Inc. 3,045.00
52nd Place Sewer Replacement
Proj 7/31/25-8/27/25 Sewer Fund 412
094300 P 1/16/2026 Innovative Fence Inc. 4,397.00
Fence Repair at Riverfront Park -
12/18/25 General Fund 100
094301 P 1/16/2026 Jose E Velasco 4,000.00
Com Benefit Fund-Maywood High
School Color Guard 1/9/26 General Fund 100
094302 P 1/16/2026 Just Printing 126.21 CH Glass Door Decals - 1/13/26 General Fund 100 094303 P 1/16/2026 Klzh Nation Resources Management 7,945.12 Slauson Ave & Atlantic Blvd
Congest Relief Impro Proj Nov 2025 Grant Fund 261
094304 P 1/16/2026 L.B. Johnson Hardware #1 21.94 PW Dept - Door Latch 1/8/26 General Fund 100 1/16/2026 L.B. Johnson Hardware #1 39.48 PW Dept - Various Supplies 1/12/26 General Fund 100 1/16/2026 L.B. Johnson Hardware #1 36.18 PW Dept - Various Supplies 1/13/26 General Fund 100 1/16/2026 L.B. Johnson Hardware #1 35.11 PW Dept - Zip ties 1/14/26 General Fund 100 1/16/2026 L.B. Johnson Hardware #1 138.26 PW Dept - Asphalt 1/13/26 Gas Tax Fund 212 1/16/2026 L.B. Johnson Hardware #1 39.47 PW Dept - Various Supplies 1/14/26 Gas Tax Fund 212 094305 P 1/16/2026 LEAGUE OF CALIFORNIA CITIES 10,312.00 Membership Dues for Calendar Yr
2026 General Fund 100
094306 P 1/16/2026 Mercedes Hughes 88.00 Citation Refund 10/31/25 General Fund 100 094307 P 1/16/2026 Metro Transit Services 41,006.66
Express Shuttle and Dial-A-Ride
Transit Svcs Dec 2025 Prop A Fund 221
094308 P 1/16/2026 PC Inc. 13,110.05
Baseball Field Improvements 7/1/25-
1/12/26 Grant Fund 261
094309 P 1/16/2026 Phoenix Group Information Systems 302.49 Admin Citations Processing Fee
Sept 2025 General Fund 100
1/16/2026 Phoenix Group Information Systems 29,591.14
Citations Processing Fees Sept
2025 General Fund 100
094310 P 1/16/2026 QDoxs 49.39 Xerox Copier 1/5/26-2/4/26 General Fund 100 1/16/2026 QDoxs 49.39 Xerox Copier 12/5/25-1/4/26 General Fund 100 094311 P 1/16/2026 Romo Planning Group, Inc. 6,624.00 Bldg & Planning Svcs Sept 2025 General Fund 100 094312 P 1/16/2026 Rosemary Marroquin 90.40
Miles & Parking Reimb 12/8/25-
12/9/25 General Fund 100
094313 P 1/16/2026 Richards Watson & Gershon 9,302.94 Legal Services-0001 Nov 2025 General Fund 100 1/16/2026 Richards Watson & Gershon 296.10 Legal Services-0013 Nov 2025 Grant Fund 261 1/16/2026 Richards Watson & Gershon 973.50 Legal Services-0015 Nov 2025 Grant Fund 261 1/16/2026 Richards Watson & Gershon 22,273.54 Legal Services-0016 Nov 2025 Grant Fund 261

Check NO. Prepaid (P) Date Vendor Name Check Amount Transaction Description Fund Title Fund # 1/16/2026 Richards Watson & Gershon 3,304.00 Legal Services-0017 Nov 2025 Grant Fund 261 1/16/2026 Richards Watson & Gershon 11,379.82 Legal Services-0018 Nov 2025 Grant Fund 261 094314 P 1/16/2026 Shift Sports LLC 2,175.00
Com Benefit Fund- Irvine FC Pmt
1/9/26 General Fund 100
094315 P 1/16/2026 Staples Business Advantage 135.62 BP Dept - Toner 12/27/25 General Fund 100 1/16/2026 Staples Business Advantage 16.45
Fin Dept - Planning Calendar
12/20/25 General Fund 100
094316 P 1/16/2026 Triple Ink Design & Print LLC 60.00
City Council- Embroidery Jacket
12/20/25 General Fund 100
1/16/2026 Triple Ink Design & Print LLC 363.21
CS Dept - Community Event Shirts
1/9/26 General Fund 100
094317 P 1/16/2026 U.S. Bank Trust National Assoc 3,000.00 POB Bond Series 2021 - Admin
Fees 12/1/2025-11/30/2026 Pension Fund 711
094318 P 1/16/2026 UniFirst Corporation 82.96 Building Mat Svcs 1/8/26 General Fund 100 094319 P 1/16/2026 United States Conference of Mayors 2,483.00 U.S. Conf of Mayors Membership
Jan - Dec 2026 General Fund 100
094320 P 1/16/2026 West Coast Arborists, Inc 1,560.00
Emergency Tree Maintenance Svcs
12/16/25-13/31/25 General Fund 100
094321 P 1/16/2026 Willdan Engineering 11,135.00 Code Enforcement Svcs Nov 2025 General Fund 100 1/16/2026 Willdan Engineering 740.00 User Fee Study Svcs Dec 2025 General Fund 100 094322 P 1/16/2026 World Private Security Inc. 12,642.00 Crossing Guard Services Dec 2025 Gas Tax Fund 212 094323 P 1/30/2026 Abila 485.95
Main & Support Subscription Jan
2026 General Fund 100
094324 P 1/30/2026 Amazon Capital Services 20.85
Admin Dept - Various Supplies
1/12/26 General Fund 100
1/30/2026 Amazon Capital Services 180.60 Fin Dept - Tab Dividers 1/13/26 General Fund 100 094325 P 1/30/2026 AT&T 31.88
Emergency Elevator Phone Svcs
12/10/25-1/9/26 General Fund 100
094326 P 1/30/2026 Benefit Coordinators Corporation (BCC) 1,850.03 Dental & Vision Benefits Feb 2026 General Fund 100 1/30/2026 Benefit Coordinators Corporation (BCC) 244.51 Dental & Vision Benefits Feb 2026 Gas Tax Fund 212 1/30/2026 Benefit Coordinators Corporation (BCC) 20.39 Dental & Vision Benefits Feb 2026 Prop A Fund 221 1/30/2026 Benefit Coordinators Corporation (BCC) 32.26 Dental & Vision Benefits Feb 2026 Prop C Fund 222 1/30/2026 Benefit Coordinators Corporation (BCC) 23.65 Dental & Vision Benefits Feb 2026 Measure R Fund 224 1/30/2026 Benefit Coordinators Corporation (BCC) 103.20 Dental & Vision Benefits Feb 2026 Measure M Fund 225 1/30/2026 Benefit Coordinators Corporation (BCC) 19.12 Dental & Vision Benefits Feb 2026 CDBG 243 1/30/2026 Benefit Coordinators Corporation (BCC) 6.45 Dental & Vision Benefits Feb 2026 Street Lighting Fund 251 1/30/2026 Benefit Coordinators Corporation (BCC) 15.48 Dental & Vision Benefits Feb 2026 Permanent Local
Housing Allocation 501

Check NO. Prepaid (P) Date Vendor Name Check Amount Transaction Description Fund Title Fund # 1/30/2026 Benefit Coordinators Corporation (BCC) 20.91 Dental & Vision Benefits Feb 2026 Successor Agency Fund 611 094327 P 1/30/2026 BPR Consulting Group LLC 10,290.33 Professional Svcs Dec 2025 General Fund 100 094328 P 1/30/2026 Brent Talmo 1,005.00 Retiree Medical Reimb Feb 2026 General Fund 100 094329 P 1/30/2026 Bruce Leflar 957.46 Retiree Medical Reimb Feb 2026 General Fund 100 094330 P 1/30/2026
California Eminent Domain Law Group
Client Trust Account 264,000.00
Compensation Judgement In
Condemnation 1/21/25 Grant Fund 261
094331 1/30/2026 Carpenter Rothan & Dumont LLP 1,482.95 Legal & Professional Svcs Nov 2025 General Fund 100 VOID 2/10/2026 Carpenter Rothan & Dumont LLP (1,482.95) Legal & Professional Svcs Nov 2025 General Fund 100 094332 P 1/30/2026 Christine M. Locher 503.50 Retiree Medical Reimb Feb 2026 General Fund 100 094333 P 1/30/2026 City Fabrick 1,000.00
Randolph Beautification Proj -
Techn Assist Prog (TAP) Dec 2 Measure A Parks Fund 272
094334 P 1/30/2026 CivicPlus LLC 9,786.12
Hosting & Security Annual Fee -
9/23/2025 to 9/22/2026 General Fund 100
1/30/2026 CivicPlus LLC 2,632.77
Social Media Archive Subscription
1/29/26-1/28/2027 General Fund 100
094335 P 1/30/2026 Dapeer, Rosenblit & Litvak, LLP 61.24 Municipal Code Enforcement
Professional Svcs Dec 2025 General Fund 100
1/30/2026 Dapeer, Rosenblit & Litvak, LLP 240.00
Municipal Code Enforcement
Professional Svcs Mar 2025 General Fund 100
094336 P 1/30/2026 Diana Cho & Associates 396.00
CDBG Code Enforcement
Consulting Nov 2025 CDBG 243
1/30/2026 Diana Cho & Associates 1,892.00
CDBG Code Enforcement
Consulting Oct 2025 CDBG 243
1/30/2026 Diana Cho & Associates 264.00
Consulting Svcs Park Impv Proj
FY24-25 Oct 2025 CDBG 243
1/30/2026 Diana Cho & Associates 132.00
Consulting Svcs Rental Asst Prog
PLH Nov 2025
Permanent Local
Housing Allocation 501
1/30/2026 Diana Cho & Associates 660.00
Consulting Svcs Rental Asst Prog
PLH Oct 2025
Permanent Local
Housing Allocation 501
094337 P 1/30/2026 Geo-Advantec, Inc. 2,090.00
52nd St & 52nd Pl Sewer Impro Proj
Dec 2025 Grant Fund 261
094338 P 1/30/2026 HdL Software LLC 7,109.62
Business License Processing Svcs
Dec 2025 General Fund 100
094339 P 1/30/2026 Institute for Local Government 20,095.63 Community Outreach Svcs July-Sep
2025 Grant Fund 261
094340 P 1/30/2026 Joaquin Pena 175.00
Toy Giveaway - Supplies Refund
12/11/25 General Fund 100

Check NO. Prepaid (P) Date Vendor Name Check Amount Transaction Description Fund Title Fund # 094341 P 1/30/2026 Gregory Kiley dba Kiley & Associates LLC 3,900.00 Federal Legislative Advocacy Srvs
12/16/25-1/15/26 General Fund 100
094342 P 1/30/2026 Kimley-Horn and Associates Inc. 515.11 HSIP Cycle 11 Traffic Signal Improv
Dec 2025 Measure R Fund 224
1/30/2026 Kimley-Horn and Associates Inc. 553.57
HSIP Cycle 11 Traffic Signal Improv
Nov 2025 Measure R Fund 224
094343 P 1/30/2026 Laura Ahrens 807.05 Retiree Medical Reimb Feb 2026 General Fund 100 094344 P 1/30/2026 Los Angeles Unified School District 2,873.68 Comm Benefit Fund - Awardee Field
Rental 1/29/26 General Fund 100
094345 P 1/30/2026 Noravian Law Firm and Luz Cardenas 30,000.00 Settlement GHC0085432 12/19/25 General Fund 100 094346 P 1/30/2026 Oscar Manrique 2,354.38
Comm Benefit Fund - MaCES
Wolfpack Wrestling 1/27/26 General Fund 100
094347 P 1/30/2026 PEAC Solutions 590.46 Copier Lease 12/30/25-01/29/26 General Fund 100 094348 P 1/30/2026 Phoenix Group Information Systems 215.16 Admin Citations Processing Fee
Nov 2025 General Fund 100
1/30/2026 Phoenix Group Information Systems 5,929.11 Citations Processing Fees Nov 2025 General Fund 100 1/30/2026 Phoenix Group Information Systems 5,277.32
Parking Permit Processing Fees
Nov 2025 General Fund 100
094349 P 1/30/2026 Reginald A Smith 3,294.00
Com Benefit Fund - Maywood
Academy Marching Band 1/9/26 General Fund 100
094350 P 1/30/2026 Robert Leach 1,005.00 Retiree Medical Reimb Feb 2026 General Fund 100 094351 P 1/30/2026 Ronald Lindsey 1,935.31 Retiree Medical Reimb Feb 2026 General Fund 100 094352 P 1/30/2026

SHERIFF'S DEPT COUNTY OF LOS
ANGELES 514,938.40
Municipal Law Enforcement Svcs
Dec 2025 General Fund 100
094353 P 1/30/2026 Staples Business Advantage 62.55 Admin Dept - Seat Cushion 1/17/26 General Fund 100 1/30/2026 Staples Business Advantage 16.89 CH - Calendars 1/16/26 General Fund 100 1/30/2026 Staples Business Advantage 44.10 CH - Calendars 1/24/26 General Fund 100 1/30/2026 Staples Business Advantage 25.23 CH - Various Supplies 1/17/26 General Fund 100 1/30/2026 Staples Business Advantage 65.89 CH-Various Supplies 1/17/26 General Fund 100 094354 P 1/30/2026 The House of Printing, Inc. 213.19
B&P Dept - Business Cards
11/18/25 General Fund 100
1/30/2026 The House of Printing, Inc. 415.96
Business Cards- HD Council
1/21/26 General Fund 100
094355 P 1/30/2026 Quadient Finance USA Inc. 49.00 Postage Usage 12/9/25-1/12/26 General Fund 100 094356 P 1/30/2026 United Pumping Service Inc. 1,790.00 Waste Disposal Svcs 10/14/25 General Fund 100 094357 P 1/30/2026 Willdan Engineering 9,225.00 Code Enforcement Svcs Dec 2025 General Fund 100 094358 P 1/30/2026 Liz Rojas Silvera 1,289.00 Land Use Fee Refund 10/14/25 General Fund 100

Check NO. Prepaid (P) Date Vendor Name Check Amount Transaction Description Fund Title Fund # 094359 P 2/3/2026 AT&T U-verse 116.99 CY Internet Svcs 12/19/25-1/18/26 General Fund 100 094360 P 2/3/2026 U.S. Bank Corporate Payment System 6,537.02 Cred Crd- 1/15/26 stmt General Fund 100 094361 P 2/9/2026 A-A Backflow Testing 484.75 Backflow Device Testing - 1/14/26 General Fund 100 094362 P 2/9/2026 Amazon Capital Services 68.36
BP Dept - Thermostat Heater
1/23/2026 General Fund 100
094363 P 2/9/2026
Thomas A. Rodriguez dba American
Elevator Co 190.00
Elevator Repair Work & Preventive
Maint 1/15/26 General Fund 100
094364 P 2/9/2026 Base Hill Inc. 6,172.97 Janitorial Svcs Jan 2026 General Fund 100 094365 P 2/9/2026 Bordin Semmer LLP 243.60 Legal Svcs Aug-Oct 2025 General Fund 100 094366 P 2/9/2026 Brinks Inc. 349.71 Armored Truck Svcs Feb 2026 General Fund 100 2/9/2026 Brinks Inc. 48.64 Cash Handling Svcs Jan 2026 General Fund 100 094367 P 2/9/2026 Arturo Sanchez dba Calmex Graphics 2,244.10 CH- Temp Parking Permits 1/29/26 General Fund 100 094368 P 2/9/2026 Cat Specialties Inc. 870.27 PW Dept - Hats 1/20/26 General Fund 100 2/9/2026 Cat Specialties Inc. 225.38 PW Dept - Jackets 11/13/25 General Fund 100 094369 P 2/9/2026 CivicPlus LLC 16,391.97
Agenda & Meeting Mgmt Annual
Fee 09/23/2025-09/22/2026 General Fund 100
094370 P 2/9/2026 CoreLogic Solutions LLC. 150.00 Property Finder Svcs Dec 2025 General Fund 100 094371 P 2/9/2026 County of L.A. Dept. of Animal Control 15,477.64 Animal Control Svcs Dec 2025 General Fund 100 094372 P 2/9/2026 Crosstown Electrical & Data Inc. 4,154.15 Slauson Ave & Alamo Ave 12/9/25 Gas Tax Fund 212 2/9/2026 Crosstown Electrical & Data Inc. 342.84 Slauson Ave & King Ave 12/2/25 Gas Tax Fund 212 094373 P 2/9/2026 Eliud James Gonzalez 50.00 Youth Commission Stipend 1/14/26 General Fund 100 094374 P 2/9/2026 Hailey Montenegro 50.00 Youth Commission Stipend 1/14/26 General Fund 100 094375 P 2/9/2026 HD Supply formerly Home Depot Pro 281.38 CH - Various Supplies 10/31/25 General Fund 100 094376 P 2/9/2026 HDL Coren & Cone 2,718.72 Property Tax Svcs Jan-Mar 2026 General Fund 100 2/9/2026 HDL Coren & Cone 2,718.72 Property Tax Svcs Oct- Dec 2025 General Fund 100 094377 P 2/9/2026 Hinderliter de Llamas & Assoc. 12,500.00 Cannabis Management Prog Dec
2025 General Fund 100
094378 P 2/9/2026 Hunsaker & Associates Irvine Inc. 290.00 52nd Place Sewer Replacement
Proj 11/27/25-12/31/25 Sewer Fund 412
094379 P 2/9/2026 Innovative Fence Inc. 530.00
Fence Rental 5110 District Blvd -
Replacement General Fund 100
094380 P 2/9/2026 L.B. Johnson Hardware #1 10.95 PW Dept - Cut-Off-Wheel 1/15/26 General Fund 100 2/9/2026 L.B. Johnson Hardware #1 157.95 PW Dept - Various Supplies 1/16/26 General Fund 100 094381 P 2/9/2026 Regional TAP Service Center 518.40 Metro TAP Cards Jan 2026 Prop C Fund 222 094382 P 2/9/2026 Tri-City Mutual Water Company 276.55 4618 Slauson Ave 10/14/25 General Fund 100 2/9/2026 Tri-City Mutual Water Company 48.60 5000 Slauson Ave Jan 2026 General Fund 100 2/9/2026 Tri-City Mutual Water Company 2,652.00 5950 Walker Ave Jan 2026 General Fund 100

Check NO. Prepaid (P) Date Vendor Name Check Amount Transaction Description Fund Title Fund # 094383 P 2/9/2026 Nationwide Environmental Services 7,537.00 Street Sweeping Svcs Jan 2026 Gas Tax Fund 212 094384 P 2/9/2026 Pedro Velez 50.00 Youth Commission Stipend 1/14/26 General Fund 100 094385 P 2/9/2026 Phoenix Group Information Systems 23,111.78 Citations Processing Fees Oct 2025 General Fund 100 094386 P 2/9/2026 QDoxs 126.30 Copier Base Charge Feb 2026 General Fund 100 2/9/2026 QDoxs 53.83 Xerox Copier 2/5/26-3/4/26 General Fund 100 094387 P 2/9/2026 Revueltas Landscape Inc 4,500.00 Dodgers Landscape Maint Jan 2026 General Fund 100 2/9/2026 Revueltas Landscape Inc 6,020.00 Landscaping Svcs Jan 2026 General Fund 100 2/9/2026 Revueltas Landscape Inc 4,325.00 Landscaping Svcs Jan 2026 Gas Tax Fund 212 094388 P 2/9/2026 Roy Alexande Hernandez 50.00 Youth Commission Stipend 1/14/26 General Fund 100 094389 P 2/9/2026 Sanchez Awards 155.05 HR Dept - Recognition Awards General Fund 100 094390 P 2/9/2026 Staples Business Advantage 62.55 Admin Dept - Seat Cushion 1/23/26 General Fund 100 2/9/2026 Staples Business Advantage 41.15 BP Dept - Back Pillow 1/17/2026 General Fund 100 2/9/2026 Staples Business Advantage 320.51 CH-Various Supplies 1/24/26 General Fund 100 2/9/2026 Staples Business Advantage 132.55 CS Dept - Various Supplies 1/17/26 General Fund 100 094391 P 2/9/2026 UniFirst Corporation 82.96 Building Mat Svcs 1/15/26 General Fund 100 2/9/2026 UniFirst Corporation 82.96 Building Mat Svcs 1/29/26 General Fund 100 2/9/2026 UniFirst Corporation 82.96 Building Mat Svcs 1/8/26 General Fund 100 094392 P 2/9/2026 Valentina Ortiz 50.00 Youth Commission Stipend 1/14/26 General Fund 100 094393 P 2/9/2026 Vernon City of 23.88 Slauson/Downey 11/13/25-12/15/25 General Fund 100 094394 P 2/9/2026 West Coast Arborists, Inc 25,165.00
Tree Maintenance Svcs - Grid &
Palm Prune 11/4/25-11/19/25 Gas Tax Fund 212
094395 P 2/13/2026 A-A Backflow Testing 1,047.95
Backflow Device Repair Work
1/26/26 General Fund 100
094396 P 2/13/2026 AFSCME District Council 36 1,327.77 AFSCME Dues - January 2026 General Fund 100 094397 P 2/13/2026 Alta Environmental 1,232.05 Professional Svcs Dec 2025 General Fund 100 P 2/13/2026 Alta Environmental 1,412.35 Professional Svcs Nov 2025 General Fund 100 094398 P 2/13/2026 AT&T 31.88
Emergency Elevator Phone Svcs
Jan 2026 General Fund 100
094399 P 2/13/2026 California Water Environment Association 129.00 CWEA Certification Renewal
3/31/26-3/31/27 General Fund 100
094400 P 2/13/2026 Carpenter Rothan & Dumont LLP 1,320.00 Legal & Professional Svcs Nov 2025 General Fund 100 094401 P 2/13/2026 Charter Communications Holdings, LLC 642.17 CH Internet and Phone Svcs Feb
2026 General Fund 100
P 2/13/2026 Charter Communications Holdings, LLC 325.00 CY Internet Svcs Feb 2026 General Fund 100

Check NO. Prepaid (P) Date Vendor Name Check Amount Transaction Description Fund Title Fund # 094402 P 2/13/2026 Citadel Environmental Services, Inc. 6,819.00 YMCA Roof Replacement - Hazmat
Survey General Fund 100
094403 P 2/13/2026 CL Athletic Apparel Inc. 589.93
Comm Benefit Fund - MaCES
Wrestling Award Letters General Fund 100
094404 P 2/13/2026 CoreLogic Solutions LLC. 150.00 Property Finder Svcs Jan 2026 General Fund 100 094405 P 2/13/2026 Crosstown Electrical & Data Inc. 334.82 Pine Park 12/18/25 General Fund 100 2/13/2026 Crosstown Electrical & Data Inc. 4,291.18 Atlantic Blvd & 55th St 12/15/25 Gas Tax Fund 212 2/13/2026 Crosstown Electrical & Data Inc. 1,128.87 Randolph & Walker 12/3/25 Gas Tax Fund 212 2/13/2026 Crosstown Electrical & Data Inc. 679.50 Slauson Ave & Alamo Ave12/22/25 Gas Tax Fund 212 2/13/2026 Crosstown Electrical & Data Inc. 3,200.00 Slauson Ave & Gifford Ave 12/31/25 Gas Tax Fund 212 2/13/2026 Crosstown Electrical & Data Inc. 54.00 Slauson Ave & Pine Ave 12/11/25 Gas Tax Fund 212 2/13/2026 Crosstown Electrical & Data Inc. 302.00
Slauson Ave & Woodlawn Ave
12/12/25 Gas Tax Fund 212
094406 P 2/13/2026 Dave and Frank Automotive 6,373.74 PW Truck Engine Repair 2/3/26 General Fund 100 094407 P 2/13/2026 Dewey Pest Control 162.50 Pest Control Svcs Feb 2026 General Fund 100 094408 P 2/13/2026 ENL Building Service Inc. 1,600.00 PW Dept - Window Repair 1/28/29 General Fund 100 094409 P 2/13/2026 Environmental Science Associates 33,860.00 Climate Action Adaptation &
Resilience Plan Dec 2025 General Fund 100
094410 P 2/13/2026 Global Equipment Company Inc. 1,338.73 PW Dept - Removable Bollard
10/7/25 General Fund 100
094411 P 2/13/2026 Graffiti Protective Coatings Inc. 8,882.00 Citywide Graffiti Removal Dec 2025 General Fund 100 2/13/2026 Graffiti Protective Coatings Inc. 9,118.00 Citywide Graffiti Removal Dec 2025 Gas Tax Fund 212 2/13/2026 Graffiti Protective Coatings Inc. 5,232.93 Graffiti Bus Shelter Maint Jan 2026 Prop C Fund 222 094412 P 2/13/2026 HD Supply formerly Home Depot Pro 43.03 PW Dept - All Weather Tape
1/13/26 General Fund 100
2/13/2026 HD Supply formerly Home Depot Pro 40.09
PW Dept - Compostable Plate
1/8/26 General Fund 100
094413 P 2/13/2026 Myers & Sons Hi-Way Safety Inc. 1,834.54 PW Dept - Dodger Dream Field
Signs 2/6/26 General Fund 100
2/13/2026 Myers & Sons Hi-Way Safety Inc. 408.27
PW Dept - Median Reflector Marker
1/22/26 Gas Tax Fund 212
094414 P 2/13/2026 IDS Group, Inc. 55,560.00
Pro Eng Svcs - Teen Center Improv
Proj Nov 2025 Grant Fund 261
094415 P 2/13/2026 L.B. Johnson Hardware #1 18.65 PW Dept - Batteries 2/4/26 General Fund 100 2/13/2026 L.B. Johnson Hardware #1 67.15 PW Dept - Drain Cleaner 1/22/26 General Fund 100 2/13/2026 L.B. Johnson Hardware #1 34.00 PW Dept - Glass Cleaner 1/16/26 General Fund 100 2/13/2026 L.B. Johnson Hardware #1 8.76 PW Dept - Hand Soap 1/23/26 General Fund 100 2/13/2026 L.B. Johnson Hardware #1 10.96 PW Dept - Supplies - 2/2/26 General Fund 100

Check NO. Prepaid (P) Date Vendor Name Check Amount Transaction Description Fund Title Fund # 2/13/2026 L.B. Johnson Hardware #1 40.59 PW Dept - Supplies - 2/3/26 General Fund 100 2/13/2026 L.B. Johnson Hardware #1 25.20 PW Dept - Various Supplies 1/22/26 General Fund 100 2/13/2026 L.B. Johnson Hardware #1 26.30 PW Dept - Various Supplies 1/23/26 General Fund 100 2/13/2026 L.B. Johnson Hardware #1 21.93
PW Dept - Black Spray Paint
1/21/26 Gas Tax Fund 212
094416 P 2/13/2026 LGP Equipment Rentals 682.30 Grinder Rental 1/21/26 General Fund 100 094417 P 2/13/2026 Maywood Car Wash 421.09 Car Wash/Gas Dec 2025 General Fund 100 2/13/2026 Maywood Car Wash 201.25 Car Wash/Gas Nov 2025 General Fund 100 094418 P 2/13/2026 Metro Transit Services 41,006.66
Express Shuttle & Dial-A-Ride
Transit Svcs Jan 2025 Prop A Fund 221
094419 P 2/13/2026 Nationwide Environmental Services 7,537.00 Street Sweeping Svcs Feb 2026 Gas Tax Fund 212 094420 P 2/13/2026 Phoenix Group Information Systems 233.49 Admin Citations Processing Fee
Dec 2025 General Fund 100
2/13/2026 Phoenix Group Information Systems 5,627.78 Citations Processing Fees Dec 2025 General Fund 100 2/13/2026 Phoenix Group Information Systems 2,094.44
Parking Permit Processing Fees
Dec 2025 General Fund 100
094421 P 2/13/2026 Richards Watson & Gershon 5,918.56 Legal Services-0001 Dec 2025 General Fund 100 2/13/2026 Richards Watson & Gershon 164.50 Legal Services-0013 Dec 2025 Grant Fund 261 2/13/2026 Richards Watson & Gershon 1,711.00 Legal Services-0015 Dec 2025 Grant Fund 261 2/13/2026 Richards Watson & Gershon 13,763.84 Legal Services-0016 Dec 2025 Grant Fund 261 2/13/2026 Richards Watson & Gershon 6,974.60 Legal Services-0017 Dec 2025 Grant Fund 261 2/13/2026 Richards Watson & Gershon 18,913.06 Legal Services-0018 Dec 2025 Grant Fund 261 094422 P 2/13/2026
Stantec Planning & Landscape
Architecture 1,695.00
Slauson Ave & Atlantic Blvd Cong
Relief Improv HSIP Cycle 11 Grant Fund 261
2/13/2026
Stantec Planning & Landscape
Architecture 23,671.50
Slauson Ave & Atlantic Blvd Cong
Relief Improv Jan 2026 Grant Fund 261
094423 P 2/13/2026 T-MOBILE 1,307.45 Cell Phone Svcs 12/20/25-1/20/26 General Fund 100 094424 P 2/13/2026 Techline Sports Lighting, LLC. 544.50 Baseball Field Lighting at Maywood
Park Oct 2025 Grant Fund 261
094425 P 2/13/2026 Transtech Engineers Inc 66,026.00 CIP Management Svcs Dec 2025 General Fund 100 2/13/2026 Transtech Engineers Inc 48,922.75 CIP Management Svcs Nov 2025 General Fund 100 2/13/2026 Transtech Engineers Inc 23,122.50
General City Engineering Svcs Dec
2025 General Fund 100
2/13/2026 Transtech Engineers Inc 17,235.00
General City Engineering Svcs Nov
2025 General Fund 100

Check NO. Prepaid (P) Date Vendor Name Check Amount Transaction Description Fund Title Fund # 2/13/2026 Transtech Engineers Inc 2,232.50
General City Engineering Svcs Dec
2025 Gas Tax Fund 212
2/13/2026 Transtech Engineers Inc 3,188.50
General City Engineering Svcs Nov
2025 Gas Tax Fund 212
2/13/2026 Transtech Engineers Inc 3,451.00 CIP Management Svcs Dec 2025 CDBG 243 2/13/2026 Transtech Engineers Inc 978.00 CIP Management Svcs Nov 2025 CDBG 243 2/13/2026 Transtech Engineers Inc 66,709.75 CIP Management Svcs Dec 2025 Grant Fund 261 2/13/2026 Transtech Engineers Inc 56,848.50 CIP Management Svcs Nov 2025 Grant Fund 261 094426 P 2/13/2026 Tripepi, Smith & Accociates, Inc. 351.25 Community Relation Svcs Jan 2026 General Fund 100 094427 P 2/13/2026 ULINE INC. 133.18
PW Dept - Auto Soap Dispenser
1/23/26 General Fund 100
2/13/2026 ULINE INC. 1,159.52 PW Dept- Various Supplies 1/29/26 General Fund 100 094428 P 2/13/2026 UniFirst Corporation 90.34 Building Mat Svcs 2/5/26 General Fund 100 094429 P 2/13/2026 Willdan Financial Services 2,275.00
Professional -User Fee Study Svcs
Nov 2025 General Fund 100
094430 P 2/13/2026 World Private Security Inc. 11,799.20 Crossing Guard Svcs Jan 2026 Gas Tax Fund 212 ACH-499 12/11/2025
California Public Employees' Retirement
System 10,831.37 Contribution 11/16/2025-11/29/2025 General Fund 100 12/11/2025
California Public Employees' Retirement
System 872.11 Contribution 11/16/2025-11/29/2025 Gas Tax Fund 212 12/11/2025
California Public Employees' Retirement
System 22.18 Contribution 11/16/2025-11/29/2025 Prop A Fund 221 12/11/2025
California Public Employees' Retirement
System 244.10 Contribution 11/16/2025-11/29/2025 Prop C Fund 222 12/11/2025
California Public Employees' Retirement
System 141.66 Contribution 11/16/2025-11/29/2025 Measure R Fund 224 12/11/2025
California Public Employees' Retirement
System 368.65 Contribution 11/16/2025-11/29/2025 Measure M Fund 225 12/11/2025
California Public Employees' Retirement
System 95.81 Contribution 11/16/2025-11/29/2025 CDBG 243 12/11/2025
California Public Employees' Retirement
System 41.26 Contribution 11/16/2025-11/29/2025 Street Lighting Fund 251 12/11/2025
California Public Employees' Retirement
System 136.41 Contribution 11/16/2025-11/29/2025
Permanent Local
Housing Allocation 501
12/11/2025
California Public Employees' Retirement
System 197.82 Contribution 11/16/2025-11/29/2025 Successor Agency Fund 611 ACH-500 12/12/2025 US Bank Fees 120.00 Analysis Svc Charges Dec 2025 General Fund 100 ACH-501 12/16/2025 Colonial Life 27.44 Colonial Life Nov 2025 General Fund 100

Check NO. Prepaid (P) Date Vendor Name Check Amount Transaction Description Fund Title Fund # ACH-502 12/16/2025 Southern California Edison 9,444.82 Everett Ave 11/1/25-11/30/25 Gas Tax Fund 212 ACH-503 12/17/2025 Southern California Edison 3,459.02 Various Locations Nov 2025 General Fund 100 12/17/2025 Southern California Edison 2,952.53 Various Locations Nov 2025 Gas Tax Fund 212 12/17/2025 Southern California Edison 11,473.65 Various Locations Nov 2025 Street Lighting Fund 251 ACH-504 12/17/2025 Southern California Edison 286.10
5916 King Ave/5913 Mayflower Ave
11/6/2025-12/8/2025 Gas Tax Fund 212
ACH-505 12/17/2025 Southern California Edison 315.20 4805 E 58th St 11/7/2025-12/9/2025 General Fund 100 ACH-506 12/17/2025
American Family Life Assurance Company
of Columbus (AFLAC) 478.22 Aflac payment Nov 2025 General Fund 100 ACH-507 12/22/2025 Kaiser Foundation Health Plan. Inc. 272.50 HR Dept - Stress Management
10/28/25 General Fund 100
ACH-508 12/26/2025 Automatic Data Processing 872.61 Payroll Fees Dec 2025 General Fund 100 ACH-509 12/30/2025 State Compensation Insurance Fund 4,415.00 Workers Comp Insurance - Dec
2025 General Fund 100
ACH-510 1/2/2026 The Gas Company 24.87
4323 Slauson Ave 11/06/25-
12/09/25 General Fund 100
ACH-511 1/2/2026 The Gas Company 34.81
4317 Slauson Ave 11/06/25-
12/09/25 General Fund 100
ACH-512 1/2/2026 The Gas Company 130.14
4319 Slauson Ave 11/06/25-
12/09/25 General Fund 100
ACH-513 1/2/2026 US Bank Fees 25.00
Bank Merchant Fees- Rental
Registry Credit Card Dec 2025 General Fund 100
ACH-514 1/2/2026 US Bank Fees 35.00
Bank Merchant Fees - Rental
Registry Checks Dec 2025 General Fund 100
ACH-515 1/2/2026 US Bank Fees 285.25
Bank Merchant Fees - Front
Counter Dec 2025 General Fund 100
ACH-516 1/6/2026 8x8 Inc. 464.20 Telephone Svcs Dec 2025 General Fund 100 ACH-517 1/9/2026 U.S. Bank Corporate Payment System 6,577.45 Cred Crd- 12/15/25 stmt General Fund 100 ACH-518 1/12/2026
California Public Employees' Retirement
System 200.00 Retired Annuitant Fees General Fund 100
ACH-519 1/12/2026
California Public Employees' Retirement
System 31,558.66 Health Contribution Jan 2026 General Fund 100 1/12/2026
California Public Employees' Retirement
System 5,042.21 Health Contribution Jan 2026 Gas Tax Fund 212 1/12/2026
California Public Employees' Retirement
System 242.26 Health Contribution Jan 2026 Prop A Fund 221 1/12/2026
California Public Employees' Retirement
System 925.92 Health Contribution Jan 2026 Prop C Fund 222

Check NO. Prepaid (P) Date Vendor Name Check Amount Transaction Description Fund Title Fund # 1/12/2026
California Public Employees' Retirement
System 642.89 Health Contribution Jan 2026 Measure R Fund 224 1/12/2026
California Public Employees' Retirement
System 2,011.52 Health Contribution Jan 2026 Measure M Fund 225 1/12/2026
California Public Employees' Retirement
System 532.98 Health Contribution Jan 2026 CDBG 243
1/12/2026
California Public Employees' Retirement
System 186.14 Health Contribution Jan 2026 Street Lighting Fund 251 1/12/2026
California Public Employees' Retirement
System 348.86 Health Contribution Jan 2026
Permanent Local
Housing Allocation 501
1/12/2026
California Public Employees' Retirement
System 662.27 Health Contribution Jan 2026 Successor Agency Fund 611 ACH-520 1/12/2026 WELLS FARGO BANK N A 208,258.16
Maywood CDD Tax Alloc REF.
2017A1,A2,B Interest Payment Successor Agency Fund 611
ACH-521 1/13/2026
California Public Employees' Retirement
System 9,962.71 Contribution 11/30/2025-12/13/2025 General Fund 100 1/13/2026
California Public Employees' Retirement
System 1,013.22 Contribution 11/30/2025-12/13/2025 Gas Tax Fund 212 1/13/2026
California Public Employees' Retirement
System 95.25 Contribution 11/30/2025-12/13/2025 Prop A Fund 221 1/13/2026
California Public Employees' Retirement
System 348.41 Contribution 11/30/2025-12/13/2025 Prop C Fund 222 1/13/2026
California Public Employees' Retirement
System 191.54 Contribution 11/30/2025-12/13/2025 Measure R Fund 224 1/13/2026
California Public Employees' Retirement
System 454.53 Contribution 11/30/2025-12/13/2025 Measure M Fund 225 1/13/2026
California Public Employees' Retirement
System 251.34 Contribution 11/30/2025-12/13/2025 CDBG 243 1/13/2026
California Public Employees' Retirement
System 84.21 Contribution 11/30/2025-12/13/2025 Street Lighting Fund 251 1/13/2026
California Public Employees' Retirement
System 151.79 Contribution 11/30/2025-12/13/2025
Permanent Local
Housing Allocation 501
1/13/2026
California Public Employees' Retirement
System 302.69 Contribution 11/30/2025-12/13/2025 Successor Agency Fund 611 ACH-522 1/14/2026
California Joint Powers Insurance
Authority 22,355.58 CJPIA Jan 2026 General Fund 100
ACH-523 1/14/2026 Colonial Life 27.44 Colonial Life Dec 2025 General Fund 100 ACH-524 1/15/2026 US Bank Fees 120.00 Analysis Svc Charges Jan 26 General Fund 100

Check NO. Prepaid (P) Date Vendor Name Check Amount Transaction Description Fund Title Fund # ACH-525 1/15/2026 Southern California Edison 118.65
5317 Atlantic Ave PED 11/14/2025-
12/15/2025 Gas Tax Fund 212
ACH-526 1/15/2026 Southern California Edison 268.59
5916 King Ave/5913 Mayflower Ave
12/9/2025-1/8/2026 Gas Tax Fund 212
ACH-527 1/15/2026 Southern California Edison 313.98 4805 E 58th St 12/10/2025-1/9/2026 General Fund 100 ACH-528 1/15/2026 Southern California Edison 8,389.88 Everett Ave 12/1/25-12/31/25 Gas Tax Fund 212 ACH-529 1/15/2026 Southern California Edison 2,690.90 Various Locations Dec 2025 General Fund 100 1/15/2026 Southern California Edison 2,885.25 Various Locations Dec 2025 Gas Tax Fund 212 1/15/2026 Southern California Edison 11,473.66 Various Locations Dec 2025 Street Lighting Fund 251 ACH-530 1/20/2026
American Family Life Assurance Company
of Columbus (AFLAC) 478.22 Aflac payment Dec 2025 General Fund 100 ACH-531 1/23/2026 Automatic Data Processing 677.61 Payroll Fees Jan 2025 General Fund 100 ACH-532 1/28/2026 Southern California Edison 93.24
5317 Atlantic Ave PED 12/16/2025-
1/14/2026 Gas Tax Fund 212
Total ACH and Warrant Registers 2,409,496.56
1/15/2026 Payroll Transfer 69,723.06
Payroll Pay Period 12/28/2025 -
1/10/2026
1/29/2026 Payroll Transfer 92,275.64
Payroll Pay Period 1/11/2026 -
1/24/2026
2/12/2026 Payroll Transfer 73,862.86
Payroll Pay Period 1/25/2026 -
2/7/2026
Total ACH, Warrant Registers and Payroll Transfer 2,645,358.12

AGENDA REPORT

CITY OF MAYWOOD
AGENDA ITEM NO. 4.

DATE: February 25, 2026
TO: HONORABLE MAYOR AND MEMBERS OF THE CITY COUNCIL
FROM: JENNIFER VASQUEZ, CITY MANAGER
BY: RIMO HANSON, FINANCE DIRECTOR
SUBJECT: MONTHLY CASH AND INVESTMENT REPORT JANUARY 2026 RECOMMENDATION:

Staff recommends that the City Council receive and file the attached cash and investment report for January 2026.

BACKGROUND:

In accordance with the City of Maywood's Adopted Investment Policy and to provide information to the City Council, the City's Finance Department prepares a Monthly Cash and Investment Report for the City Council's review.

DISCUSSION:

The cash and investment balances are across all funds of the City. The purpose of this report is to show the cash and investment balances at the end of the month. The investments are in compliance with California State code 503600 and the City of Maywood Investment Policy.

The City maintains cash in a General Account, Investments in the Local Agency Investment Fund (LAIF), investments in the California Employers' Retiree Benefit Trust (CERBT), a Section 115 trust fund dedicated to prefunding other Post-Employment Benefits (OPEB), and investments in the California Employers' Pension Prefunding Trust (CEPPT). The attached report shows the cash and investments balances as of Janaury 31, 2026.

LEGAL REVIEW:

The City Attorney has reviewed this report.

FISCAL IMPACT:

There is no fiscal impact involved with approving this report.

ATTACHMENT(S)

1. January 2026 Cash and Investment Report

Description Type Ending Balance as of
1/31/2026
A - Non-Investment Cash Accounts
US Bank - Corporate Checking Cash $ 3,414,355.70
Total Cash Accounts $ 3,414,355.70
B - Investment Accounts
Local Agency Investment Fund (LAIF) Pooled Money Investment Account (PMIA) $ 16,896,656.17
California Public Employees' Retirement System (CalPERS) California Employers' Retiree Benefit Trust (CERBT) Title 26 - U.S.C. 115 - Income of States, Municipalities, etc., Trusts
$ 1,264,141.54
California Public Employees' Retirement System (CalPERS) California Employers' Pension Prefunding Trust (CEPPT) Title 26 - U.S.C. 115 - Income of States, Municipalities, etc., Trusts
$ 1,138,674.82
Total Investment Accounts $ 19,299,472.53
Total Cash and Investments $ 22,713,828.23
City of Maywood, California
Cash and Investments Report
As of January 31, 2026

AGENDA REPORT

CITY OF MAYWOOD
AGENDA ITEM NO. 5.

DATE: February 25, 2026
TO: HONORABLE MAYOR AND MEMBERS OF THE CITY COUNCIL
FROM: JENNIFER VASQUEZ, CITY MANAGER
BY: RIMO HANSON, FINANCE DIRECTOR
SUBJECT: REVENUE REPORT JANUARY 2026
RECOMMENDATION:

Staff recommends that the City Council receive and file the Revenue Report for the months of July 2025–January 2026.

BACKGROUND:

In an effort to maintain transparency, the City's Finance Department prepares a monthly Revenue Report for the City's Council's review.

DISCUSSION:

General Fund revenues are not received evenly throughout the fiscal year. During the first half of the fiscal year, there is always an issue of timing difference whereby cash receipts do not align with the projected budget forecast, but during the second half of the year the cash receipts gradually begin to align with the projected budget. See attachment 1 and 2 for revenue details comparison between July 2024–January 2025 and July 2025–January 2026 and explanations in the "Comments" column.

LEGAL REVIEW:

The City Attorney has reviewed this report.

FISCAL IMPACT:

There is no fiscal impact with this action.

ATTACHMENT(S)

1. July 2025 - January 2026 City of Maywood FY 2025-2026 - General Fund

2. July 2025 - January 2026 City of Maywood FY 2025-2026 - Special Revenue

Acct # Account Description
Adopted
Budget
FY 2025-26
July 2024 -
January 2025
July 2025 -
January 2026 Variance
% YTD
Revenue
Received to
Adopted
Budget Comments
A B C =(C-B) =(C/A)
Taxes:

Various Property Taxes 793,230 $ 383,459 $ 400,039 $ 16,580 $ 50.43% Major payments receive in December and
March.
4203/4302 Franchise & Collectors Fee 604,000 105,200 112,835 7,635 18.68% Received Quarterly. 4211 Utility Users Tax 1,500,000 733,362 771,497 38,135 51.43% Received in the following month. 4206 Transfer Tax 16,000 12,103 12,575 472 78.59% Based on activities. 4202 Transient Occupancy Tax (TOT) 83,000 31,520 36,694 5,174 44.21% Received Quarterly. 4212 Cannabis Sales Tax 1,650,000 285,643 372,803 87,160 22.59% Received Quarterly. 4213 Cannabis Sales Tax - Installment Pmts - - 101,898 101,898 0.00% This is a new account to account for
installment payments.
4201 Sales and Use Tax (Retail Sales Tax) 2,240,720 813,226 840,086 26,860 37.49% Received in the following month.

Taxes Total 6,886,950 2,364,513 2,648,427 267,334 38.46% Licenses & Permits:
4301 Compliance Program Fee 47,810 - - - 0.00% Payment is generally received in March.

Various
Plumbing, Electrical & Conditional/Land Used
Permits 13,220 9,229 10,958 1,729 82.89% Permits fluctuate based on activities. 4305 Public Works Permit Fees 100,000 93,714 107,443 13,729 107.44% Fees fluctuate based on activities.

Various Other Fees & Permits 25,694 15,073 17,041 1,968 66.32% Fees fluctuate based on activities. 4320 Occupancy Permits 1,200 1,165 - (1,165) 0.00% Fees fluctuate based on activities. 4313 Building Permits 70,000 41,926 59,699 17,773 85.28% Fees fluctuate based on activities. 4751 Rental Registry Program Fees 88,000 23,841 216,432 192,591 245.95% The City started collecting the fees in January
2025.
4753 Rental Registry Program - Late Fees 45,000 - 52,025 52,025 0.00% New revenue source beginning January 2025. 4307 Commercial Cannabis Renewal Fees 74,250 14,850 14,850 - 20.00% Five business licenses: one due in December
and four due in April.
4322 Parking Permits 65,000 52,092 49,842 (2,250) 76.68% Parking Permits issued during Sept. 4311 Apartment License 22,000 10,920 18,769 7,849 85.31% Majority of payments are received in JanuaryMarch.
4205 Business License Tax 267,000 127,797 152,875 25,078 57.26% Majority of payments are received in JanuaryMarch.
4110 Vehicle License Fees Excess 30,600 39,619 - (39,619) 0.00% State Allocation. Generally City receives two
payments: January and June.

Year-To-Date Revenue Report-General Fund
FY 2025-2026
As of January 31, 2026

Acct # Account Description
Adopted
Budget
FY 2025-26
July 2024 -
January 2025
July 2025 -
January 2026 Variance
% YTD
Revenue
Received to
Adopted
Budget Comments
A B C =(C-B) =(C/A)
Year-To-Date Revenue Report-General Fund
FY 2025-2026
As of January 31, 2026
4107 Motor Vehicle License Fee (VLF) in lieu 3,783,840 1,833,789 1,947,609 113,820 51.47% City receives two payments per year: January
and May.

Licenses and Permits Total 4,633,614 2,264,015 2,647,543 383,528 57.14% 4704 Plan Check Fees 55,000 36,125 20,506 (15,619) 37.28% Fees fluctuate based on activities. 4702 Rents & Concessions 25,005 13,998 14,586 588 58.33% Monthly payments. 4850 Parks & Rec Revenues 2,600 - 670 670 25.77%
Amount received depends on when the facility
rental occurred.
82,605 50,123 35,762 (14,361) 43.29%
Fines and Forfeitures:
4401 Penalties: Apartment & Business Lic 13,000 8,641 12,511 3,870 96.24% Penalties generally occurr after February. 4404
Southeast Municipal Court (SEMC)/ Court
Collections 210,000 115,537 71,905 (43,632) 34.24% Monthly Payments. 4403 Citations: Administrative 5,000 3,700 5,000 1,300 100.00% Code Enforcement Citations fluctuate based
on activities.
4402 Citations: Parking 400,000 215,291 182,762 (32,529) 45.69% Fees fluctuate based on activities. Payments
are received two months after the citations
628,000 343,169 272,178 (70,991) 43.34%
Leases and Concessions:
4501 Leased Property Rental Income 59,880 32,522 35,462 2,940 59.22% Payments received monthly. 59,880 32,522 35,462 2,940 59.22%
Miscellaneous:
4817 Good Corporate Citizen Program 21,000 - - 0.00% - Payment is generally received in March. 4803 Interest Income 550,000 305,293 291,327 (13,966) 52.97% Internal allocations are done quarterly. 4821 Other Interest Income 8,950 - 8,864 8,864 99.04%
This is a new account to track interest other
than investment earning.
4809 Miscellaneous Revenue 52,000 9,105 58,054 48,949 111.64% Amount received varies from year to year. 4814 Refunds & Overpayments-Reimb 10,000 46,171 8,190 (37,981) 81.90% Amount received varies from year to year. 4816 Rebates & Insurance Claims Pymts 2,000 344 395 51 19.75% Amount received varies from year to year. 4819 Donations 20,000 73,352 26,300 (47,052) 131.50% Amount received varies from year to year.

Various County/State/Federal Grants 93,839 - 100,484 100,484 0.00% Reimbursement based on actual expenditures.

Charges for Services Total
Fines and Forfeitures Total
Leases and Concessions Total
Charges for Services:

Acct # Account Description
Adopted
Budget
FY 2025-26
July 2024 -
January 2025
July 2025 -
January 2026 Variance
% YTD
Revenue
Received to
Adopted
Budget Comments
A B C =(C-B) =(C/A)
Year-To-Date Revenue Report-General Fund
FY 2025-2026
As of January 31, 2026
4800 Transfer In -General 552,000 2,691,574 - (2,691,574) 0.00% Generally, transfers are processed at yearend. The $131,953 was a transfer from Successor’s Agency for City’s admin costs.

Miscellaneous Revenue Total 1,309,789 3,125,839 493,614 (2,632,225) 37.69% 4830 Retiree Pension Levy 1,300,000 595,192 668,904 73,712 51.45% Majority of payments are received in January
& June.

Retiree Pension Levy Total 1,300,000 595,192.00 668,904.00 73,712.00 51.45% General Fund Revenue Total $ 8,775,373 14,900,838 $ 6,801,890 $ (1,990,063) $ 45.65% Pension/Retirement Fund:

Fund # Fund Description
Adopted
Budget
FY 2025-26
July 2024 -
January 2025
July 2025 -
January 2026 Variance
% YTD
Revenue
Received to
Adopted
Budget Comments
A B C =(C-B) =(A/C)
212 Gas Tax Fund $ 749,414 $ 404,410 $ 373,838 $ (30,572) 49.88% Received monthly. 214 Transportation Development Act (TDA) Bikeway 100,026 - - - 0.00% Reimbursement based on actual expenditures. 216 SB-1 Road Maintenance Rehabilitation Act Fund 657,040 288,498 285,819 (2,679) 43.50% Received monthly. 221 Proposition A Transit Fund 632,687 370,355 371,710 1,355 58.75% Received monthly. 222 Proposition C Transit Fund 541,131 316,124 315,844 (280) 58.37% Received monthly. 223 Air Quality Management District (AQMD) Fund 32,500 8,587 8,600 13 26.46% Received quarterly. 224 Measure R Transit Fund 413,474 243,292 212,459 (30,833) 51.38% Received monthly. 225 Measure M Transit Fund 470,937 273,779 238,875 (34,904) 50.72% Received monthly. 227 LACMTA - Exchange STP-L for Metro Fund 75,014 - - - 0.00% City expects to receive the exchange amount in
FY25-26.
232
Supplemental Law Enforcement Services Fund (SLESF)
Grant 175,000 194,664 201,537 6,873 115.16% Received monthly. 243 Community Development Block Grant (CDBG) 632,388 173,388 64,630 (108,758) 10.22% Reimbursement based on actual expenditures. 251 Street Lighting Fund 204,520 107,221 111,307 4,086 54.42% Payments start in November. 261 Federal / State / County Grants 18,894,412 580,370 117,366 (463,004) 0.62% Reimbursement based on actual expenditures. 272 Measure A Park Fund 634,746 - - - 0.00% Reimbursement based on actual expenditures. 280 Measure W Safe Clean Water Program Fund 175,000 - 174,304 174,304 99.60% Payment Received in August. 412 Sewer Enterprise Fund - 189,635 5,677 (183,958) 0.00% Payment Starts in November. 501 PLHA Fund (Permanent Local Housing Allocation) 267,788 - 44,373 44,373 16.57% Reimbursement based on actual expenditures. 611 Redevelopment Successor Agency Fund - 274,468 340,995 66,527 0.00% Special Revenue Funds Total $ 24,656,077 $ 3,424,791 $ 2,867,334 $ (557,457) 11.63% Year-To-Date Revenue Report-Special Revenue Funds
FY 2025-2026
As of January 31, 2026

Budgeting is not required for Agency Fund

AGENDA REPORT

CITY OF MAYWOOD
AGENDA ITEM NO. 6.

DATE: February 25, 2026
TO: HONORABLE MAYOR AND MEMBERS OF THE CITY COUNCIL
FROM: JENNIFER VASQUEZ, CITY MANAGER
BY: MIGUEL LEON, DEPUTY CITY CLERK/ASSISTANT TO THE CITY MANAGER SUBJECT: CONSIDERATION OF ADOPTING RESOLUTION NO. 6448 AUTHORIZING THE

DESTRUCTION OF OBSOLETE CITY RECORDS
RECOMMENDATION:

Staff recommends that the City Council adopt Resolution No. 6648 authorizing the destruction of obsolete records.

BACKGROUND:

State law allows public agencies to purge and destroy obsolete public records. The Government Code sets a two-year minimum as a starting point for retention of records. However, other laws and regulations impose longer retention periods for certain records.

Government Code Section 34090 et. seq. sets forth the process for permissibly destroying obsolete City records and provides that unless otherwise provided by law, “with the approval of the legislative body by resolution and the written consent of the City Attorney, the head of a City Department may destroy any City record, document, instrument, book or paper, under his charge, without making a copy thereof, after the same is no longer required.” However, Section 34090 does not permit destruction of: (a) records affecting the title to real property or liens thereon; (b) court records; (c) records required to be kept by statute; (d) records less than two years old; and (e) the minutes, ordinances, or resolutions of the legislative body or of a City board or commission. Other laws and regulations impose specific retention periods for certain records. If a public officer or employee does not have proper authorization, Government Code Sections 6200 and 6201 make it a crime to destroy a City record.

Unless a law specifically requires a particular type of document to be kept, the general rule is that a City record falls under the minimum two-year retention rule or a longer retention period as specified in a retention schedule if so adopted by the public entity.

DISCUSSION:

In 2009, the City Council adopted Resolution No. 5478 “Records Retention and Destruction Policy” (“Policy”) for the retention and destruction of City records. The Policy also includes a request form for the destruction of obsolete records and a record's retention schedule. The retention schedule is organized by categories of records with a retention period for each category. The following procedure is outlined in the policy:
• The Department Head completes and signs a request form, listing the date and description of

documents to be destroyed, and submits the form to the City Clerk. • The City Clerk's Office staff checks the documents listed on the form to confirm the documents are not required to be permanently retained and that the document has been retained for the legally required period of time. City Clerk also confirms the applicable reproduction of the documents is complete and that the documents must not be retained for any other reason, such as being relevant to a lawsuit in progress or reasonably anticipated.
• The City Clerk's Office staff submits the form to the City Attorney to review, sign, and return. • The City Clerk's Office staff submits the form and a resolution to the City Council for approval to destroy the documents.
• After City Council approval, the City Clerk's Office oversees the destruction, indicating method of destruction on the form and singing the form.
• The City Clerk's Office staff retains all original signed request forms for a minimum of two years. • The City Clerk's Office staff keeps a master log of all destroyed documents.

Staff have determined that the records set forth in Exhibit A of Resolution No. 6448 fall under the Finance/Fiscal Records category of the City’s Records Retention Schedule, including routine accounting and financial source documents. These records have exceeded their applicable retention periods as set forth in the City’s Records Retention Policy and are eligible for destruction pursuant to Government Code Section 34090, Code of Civil Procedure Section 337, 26 CFR 31.6001-1(e)(2), and Secretary of State Local Government Records Management Guidelines.

Staff has verified that the records are not required to be permanently retained and are not subject to any pending audit, litigation, claim, investigation, or Public Records Act request.

LEGAL REVIEW:

The City Attorney has reviewed this report.

FISCAL IMPACT:

The cost of shredding obsolete City records is included in the Office Materials and Supplies account within the General Fund, under the General Government department.

ATTACHMENT(S)

1. Record Retention Policy

2. Resolution No. 6448 Destruction of Obsolete Records

3. Exhibit A - Requests for Obsolete Records

EXHIBIT "A"

CITY OF MAYWOOD

RECORDS RETENTION AND DESTRUCTION POLICY
[See Attached:

Records Retention and Destruction Policy
(Pages 1 through 11)
Attachment "A" to Policy -Request for Destruction of Obsolete Records (sample form) (1 Page)
Attachment "B" to Policy -Records Retention Schedule
(Pages 1 through 3~
.All Dated 04-28-091
ORANGE~RMOIM55813.1

CITY OF MAYWOOD

RECORDS RETENTION AND DESTRUCTION POLICY

PURPOSE
The purpose of this Policy is to provide guidelines to staff regarding the retention and destruction of obsolete and unnecessary records of the City of Maywood ("City"); provide for the identification, maintenance, safeguarding and destruction of records in the normal course of business; ensure prompt and accurate retrieval of records; and ensure compliance with 1ega1 and regulatory requirements.

II AIITHnR17ATIt~N
Pursuant to Government Code section 34090, staff must receive approval from the City Council by resolution and written consent from the City Attorney before destroying any City records. ill. PROCEDURE
A.. The Department Head completes and signs a "Request for Destruction of Obsolete Records" form, listing the date and description of each document to be destroyed. A sample form is attached to this Policy as Attachment "A" and incorporated herein by reference, and the City Clerk or his or her designee shall have the authority to make all changes to this form which he or she deems necessary from time to time. The Department Head submits the form to the City Clerk.

B. The City Clerk checks the documents listed on the submitted form to confirm that each 'document is: (1) not required to be permanently retained, or (2) has been retained for the legally required period of time. The City Clerk also confirms that any applicable reproduction requirements (i.e., electronic imaging, etc.) for each ent are com lete. The City Clerk also verifies that the documents are not relevant to a lawsuit, administrative charge or roves iga ion, or si proceeding, which is in progress or which can reasonably be anticipated.

C;. ThP City Clerk suhmits the fnrrn t~ the ('ity Att~rnay, who reviews and signs the form and then returns the signed farm to the City Clerk.

D. After receiving the signed form, the City Clerk submits the form and a resolution to the City Council for approval to destroy the documents.

E. After the City Council approves destruction, the City Clerk oversees the destruction of the documents, indicates the method of destruction on the form and signs the form.

PAGE i OF 11

E. The City Clerk will retain all original signed forms requesting destruction of records for a minimum period of two (2J years.

F. The City Clerk will keep a maser !og of all destroyed documents which includes .the titles or brief descriptions or the documents that were destroyed, the method of destruction and the date of destruction.

IV. GENERAL GUIDEL,WES
A. Unless otherwise provided by law or this Policy, the obsolete and unnecessary records of the City are authorized to bs destroyed as provided by Government Code sections 34090 — 3409Q.7 and as -those sections may be added to and amended from time to time by the California legislature. However, the following cuiiciiiions apply to~all C;~ty records: (7) no record may be dPstrnyecf with~~it prior approval of the City Council and the City Attorney, and (2) no record may be destroyed if it is relevant to a lawsuit, administrative charge or investigation, ~r similar proceeding which is in progress or which can reasonably be anticipated.

B. The City Clerk shall be responsible for the administration of this Policy and shall assist all City personnel to comply with the provisions or' this Policy and with the Records Retention Schedule, set forth in Attachment "B" attached hereto ancJ incorporated herein by reference. The City Council shall approve all substantial changes to the Records Retention Schedule; provided, however, that the City Manager andlor City Attorney shall have ongoing authority, without further approval by the City Council, to make minor amendments from time fo time, in accordance with changes to State and federal laws and regulations which may affect retention periods for City records.

C. The following general guidelines apply to all City records:
pursuant to Government Code section 34090, the City shall not destroy any of the following records:
(a) Records affecting the title to real property or liens thereon. (b) Court records.
(r.) Records required to be kept ~y statutA.
(d) Records less thin two years old.
(e) The minutes, ordinances, or resolutions ~of-;he City or of a City board or commission.

2. The City Clerk may authorize the destruction ..of any duplicate records less than two (21 years old at any time, pwsua~f to the procedures listed in this Policy. (Gov. Code § 34097.7.)

3. Unless otherwise provided by State or ;ederal I~aw, the City may authorize the destruction of any original document wh+ch is more than fi~+ro (2) years PAGE 2 OF 1 I

old, with the approval of the City Council and written cflnsent from the City Attorney, without retaining a copy of the document as long as the retention and destruction of the document complies with the retention schedule as set forth in this Policy (Gov. Code § 34090.)

4. The City Clerk may authorize the destruction of City records upon complying with all of the requirements of Government Code section 34090.5, including having the records reproduced either: (i) electronically, (ii) recorded on optical disk, (iii) reproduced on film or other medium that is a trusted system and that does not permit additions, deletions, or changes to the original document, (iv) reproduced on film, optical disk, or other medium complying with standards. found in Government Code section 12168.7 for recording permanent and nonpermanent documents in electronic media, or (v) othenivise reproduced in the manner prescribed in Government Cade section 34090.5.

5. The records preserved pursuant to Government Code section 34090.5 shall be made as accessible for public reference as the original records were. A true copy of archival quality of'the film, optical disk, or any other medium reproductions shall be kept in a safe and separate place for security purposes. Any page of a record that cannot be reproduced on film with full legibility shall be permanently preserved in a manner that will afford easy reference.

6. The reproduction of an original record made in accordance with Government Code section 34090.5 shall be deemed to be an original record and a transcript, exemplification, or certified copy of such reproduction shall be deemed to a transcript, exemplification, or certified copy of the original.

7. In addition to the retention period required under this Policy, the City shall retain original administrative, legal, fiscal and/or historical records with continued value (i.e., records for long-term transactions andlor special projects) until all matters pertaining to such records are completely resolved or the time for appeals has expired.

A. Accounting Records
Accounting Records include, but rare not {invited to, the following:
(a) Source Documents
~ Invoices
e Warrants
• Vouchers
~ Requisitions/Purchase Orders (attached to invoices)
• Cash Receipts
~ Claims (attached to warrants in place of invoices}
~+ Bank Statements
~ Bank Deposits
PAca 3 0~ 11

• Checks
• Bilis
~ Various. accounting authorizations Taken from City Council meeting or City commission meeting minutes, resolutions or contracts. (b) Journals
• Cash Receipts
• Aceoun~ts Receivable or Payable Register
• Check or Warrant Register
• General Journal
s Payroll Journal
(c} Ledgers
s Expenditure
• Revenue
e Accounts Payable or Receivable hedger
• Assets; Depreciation
Warrants payable
o Construction
• General ledger
(d) Trial Balance
(e) Adjusting Entries
(f} Statements (Interim or Certified -Individual or All Fund) • Balance Sheet
r Analysis of Changes in Available Fund Balance
4 Cash Receipts and Disbursements
• Inventory of Fixed Assets (Purchasing)
(g) Closing Entries
(h) Reversing Entries
(j) Other
• Inventory Records (Purchasing)
o Capital Asset RecordE (Purchasing)
Depreciation ~eh~cJul~
• Cost Accounting Records

2. General ledgers must be kept a minimum of four (4) years after audited. (Code Civ. Proc. § 337.) The Secretary of State Local Government Records Management Guidelines recommends permanent retention.

3. In general, the City should retain original source documents that are ~~tailed in a register, journal, ledger or statement until audited plus four (.4) years. Certain source documents may be retained for a shorter period of time. Refer to the Records Retention Schedule for specific accounting documents.

PAGE 4 OF I 1

4. The City may destroy at any time rough drafts, notes, working papers {except audit), cards, listings, nonpermanent indices, and papers used for controlling work ortransitory files.

5. in addition to any required legal retention period, the City shall not authorize the destruction of any record subject to audit until it has been determined that the audit has been performed. (Gov. Code § 34090.) B. Lang-?errn Debt Records
The City C(erk shall retain the original records of proceedings for the authorization of long-term debt, bonds, warrants, loans, etc -after -- issuance or exec.~.~tion. Original retards may be micrafilme~ o. otherwise reproduced, as described in Government Code section 3409G.5. (Gov.

C~ciP, ~~ 34090, 34Q90.5.)

2. The City Clerk shall retain permanently the original records of the terms and conditions of bonds, including authorization, public hearing retards, prospectus, proposals, notices, transcripts, etc. Original records may be microfilmed or otherwise reproduced, as described in Government Code section 34090.5. (Gov. Code, §§ 34090, 34090.5.)

3. Upon such conditions as the City Treasurer may set, the City Clerk may destroy paid or canceled bonds, warrant certificates and interest coupons after finro years, upon approval of the City Administrator and written consent of the City Attorney. (Gov. Code, § 53921.) Unsold bonds may also be destroyed after two years and upon meeting the requirements of Government Code sections 4390Q, et seq,

4. Final bond documentation, including monthly statements o. transactiz~rs and other supporting documents must be reiained for 10 yeatis. (Codes Civ. Pro. § 337.5.)
C. City Records
shall retain on final records of the minutes of meetings of the City Council and City commissions indefinite y. ov. o e , subd. (e).)

2. The City shall rEtain original ordinancEs and r~solutiari~ i~icl~~iilifely. (Gov. Code § 34090, subd. (e).)
D. Statements and Reports Filed Pursuant to the Political Reform Act.

The City Clerk shall permanently retain original camaaign statements of the elected Mayor, City Council members, and Committees supporting such officeholders. Such statements may be imaged as described in Government Code section 34090.5 after iwo (2) years. (Gov. Code, § 81009, subds.(b), (g).}
PAGE J OF 1 I

2. The City Clerk shall retain original campaign statements of candidates NOT elected to Mayor or City~Councii and the Committees supporting such candidates for five (5) years. Such statements may be imaged as described in Government Code section 34090.5 after two (2j .years. (Gov. Code, §81009, subds. (b), (g).)

3. The City Clerk shall retain original campaign statements and reports for persons and committees other than Mayor and City Council for seven (7) years. (Gov. Code § 81009 (c), (e).)

4. The City Cierfc shall retain copies of statements or reports for four (4) years. The officer does not have to keep more than one copy of a statement or report. (Gov. Cade § 81009 (fj.)

5. T! ie City C(erk, as Fi(ing Officer, shall retain copies of tha ~ri~inc~l Statements of Economic Interests that are forwarded to the Fair Political Practices Commission for the Mayor, City Council, Planning Commission, City Manager, City Attorney, City Treasurer and all other City o#ficials who manage public investments, as defined by 2 Cai. Code of Regs § 18701(b), and are subject to the disclosure requirements of Government Code § 87200. City Clerk retains the copies for four (4) years, provided there are no requirements to keep more than one c~~y. Such copies may be imaged as described in Government Code section 34090.5 after two (2)years. (Gov. Code, §81009, subds. (~, (g}.)

6. The City Clerk, as Filing Officer, shall retain original Statements of Ecpnomic Interests for other City employees designated in the City's Conflict of Interest Code as defined in Government Code section 82019.

The City Clerk shall retain such originals for seven (7) years. Such statements may be microfilmed or otherwise_reproduced as described in Government Code section 34090.5 after two (2) years. (Gov. Code, X81009, subds. (fl, (g).)
E. Contracts
The City shall retain original contracts/agreements and any back-up materials for four (4) years after termination/completion of the contracts. (Code Civ. Proc. § 337.)
he (;ity Thal! retain original corifrac;tslay~ eeinents and any back-up materials with any person or entity who develops real property or furnishes the design, specifications, surveying, planning, supervision, testing, or observation of construction or improvement to real property for ten (10) years after substantial completion of the development or improvement. (code Civ. Proc. § 337.15.) F. Property Records.

The City shall retain original property records, such as title documents, indefinitely, or until the property is transferred or otherwise no longer awned by the City . (Gov. Cade § 34090.)
PnGs 6 oe 11

G. Payroll and Personnel Records.

Payroll and personnel records include, but are not limited ta, the following:
~ Accident reports, injury claims and scttlement~
~ Applications, changes or terminations of employees
~ Earnings records and summaries
~ Fidelity bonds
• Garnishments
e Injury frequency charts
~ 4nsurance records of employees
m JuE, ~~se:ri~tiu~►s
~ Medical histories
~ Retirements
• (ii~~e c:arcJs ur tiiri~ sl'~e~ts

2. The City shall retain p~r~onnel files for three (3} years after an individual's employment terminates. (29 CFR 1627.3.)
The. City shall retain medical records of employees who have been exposed to toxic substances or harmful physics{ agents for thirty (30) years beyuiid the length of employment. Such medical records sl-~all include records maintained by a physician, nurse, or other health care personnel or technician pertaining to exposure to hazardous substances. (8 Cal. Code Regs. § 3204 (d)(1)(A){B).)
For employees who are employed by the City for less than one year, the City does not need to retain the employee's medical records regarding exposure to hazardous substances ifi the City provides the employee with such records upon termination of employment. (Ibid.)
Rou~ine medical records such as first aid records for one-time treatment, observation of minor injuries, records relating to medical leave taken by employees, burns,splinters, etc., should be kept for the length of employment pies three (3) years. (Gov. Code §§ 12946, 34090; 29

4. The pity may destroy fidelity bonds two (2J years af~er termination anci rt~mishments three (3} years after'termination.

5. The City shall retain payroll records containing the name, address, date or' birth, sex, job classificafion, hours worked, and regular and overtime wages for each em.p{oyee for three (3) years beyond the length of employment. (29 CFR Part 516.5(a); Labor Code §§ T 174, 1197.5) The Secretary of State Local uovemment Records Management Guidelines recommEnds permanent;y retainirg payro{I registers listing labor costs by empbyee and program.

PACE 7 OF 1 1

6. The City shall retain basic time and earning cards or sheets on which are entered daily starting and stopping time of individual employees for two (2) years. (29 CFR Part 516.6(a)(1).)

7. The City shall retain employment applications and employment refierral records and files for two (2) years after such records or files are created. (Gov. Code § 12946; 29 CFR 1627.3.)

8. The City shall retain records regarding the race, sex, and national origin of each applicant and the job far which such applicant applied for rrva (2) years from the date of the making of the record or the date of the personnel action involved, whichever occurs la#er. The City may either retain the original documents used t~ identify applicants, or keep statistical summaries of the collected information. (2 CCR § 7287.0, subds. (b)(2), (c).)

9. The City shall retain any records pertaining fo env payments, loans, ~,rurriises ~r agreements by the City to any labor organization or representative of a labor organization for five (5) years. (29 USC § 436.) H. Construction and Engineering Records.

Tile Cifiy shall retain certain original construction records, such as bids, correspondence, and change orders, for four (4) years after project completion, unless the records pertain to a project which includes a guarantee or granf, in which event they shall be retained for the life of the guarantee or grant plus four (4) years.

2. The City shall retain during the life of the building an official copy of all building plans filed with the .City and for which the City issued a building permit. This retention requirement does not include any building. containing a financial institution or a public utility. (Health 8~ Saf. 'Code §§ 19850 — 19853.)

3. The City shall retain supporting documents on capital improvement projects, including bidders lists, specifications, reports, plans, work orders, schedules, etc., for ten (10) years after project completion. (Code Civ, Proc. § 337.15.) ExNusurelSafety Fdecords and Meteiial safety Data Sheets (MSnS).

The City shall retain employee exposure recarda and exposure assessment records for at least thirty (30) years. Such records should reveal the identity of the toxic substance or harmful physical agent and where and when such substance or agent was used. ($ CCR § 3204.)

2. The Cify may destroy the material safety -data sheet (MSDS) for a hazardous substance after the City stops using the hazardous substan:,e provided it keeps a record of the substance (chemical name if known).ar~ when and where it was used for thirty (3d) years (8 CCR § 3204(d)(1)(B)(2).)
PAGE 8 OF 1 I

.J. Video Monitoring, Telephone and-Radio Communications; Other Video and Audio Recordings
The City shall retain recordings of routine video monitoring (e.g., building security .taping systems) for at least one (1j year. After the one year retention period, the City may destroy the video recording pursuant to the procedure stated in this Policy. (Gov. 'Code § 34090.6.) if the recordings are evidence in any claim filed or pending litigation, they shall be preserved until the pending litigation is resolved.

2. Upon authorization of the City, recordings of telephone and radio communications maintained by the City may be destroyed after 100 bays pursuant to the procedure stated in this Policy. (Gov. Code § 34090.6.) ff the recordings are evidence in any claim filed or pending litigation, they shall be preserved until the pending litigation is resolved.

3. Video or digital recordings of City meetings, made at the direction of the City, mint be retained for at least 30 days after the meeting. (Gov. Code ~ 54953.5.)

4. If the City keeps another record, such as written minutes, of an event (other than City meetings) that is recorded on video tape or digitally recorded, the Cify must keep the video tape recording of the event for at least 9Q days after the occurrence of the event. After 90 days, the video tape may destroyed or erased, pursuant to the procedure stated in this.

Policy.. (Gov. Code § 34090.7.)
~. When an audio tape retarding of a meeting is made solely to facilitate the preparation of minutes for that meeting, the tape recording may be destroyed or erased after if is no longer required and after the minutes for that meeting have been approved. (Gov, Code § 34090; 64 Ops.Atty.Gen. 317.)
V. RECORDS RETENTION! SCHEDULE
" ~ ~ ~c as Attachment "B" and is
incorporated herein by reference.

Attachments:

Attachment "A" -Request for Destruction of Obsolete Records (sample form) (1 Page) Attachment "B" -Records Retention Schedule (Pages 1 through 41) PAGE 9 OF 11

ATTACHMENT "A"
REQUEST FOR DE5TRl1CTfON OF OBSOLETE RECORDS
[See Attached Form (1 Page)J
PAGE 10 OF 1 I

cITY of nrta~nnr000
To: City Clerk
From: Department Head
Subject: Request for Destruckion of Obsolete Records
1 am requesting approval to destroy the obsolete records lisfed below.

Department Head Date

DATE OF RECORD DESCRIPTION OF RECORD
(If acicfili~~~al s~ac;c is neEded to describe records, phase attach ada~tionai pages

APPROVED
City AttornEy Date
The obso{ete records described above (and on any attached pages) were approved by the Ciiy Council for destruction on:

Date: Resolution No.

The obsolete records described above (and on any attached pages) were destroyed under my ethod:
❑ Shredding ❑Burning ❑Other (spec me o
1 certify that ~ueh destruction meets the requirements of tho City's Records Retention and D~sliuc:lluii Pulic,y a~u1 all a~{~lical~le reyuii~itieril5 of ~t~tc Inc! fcclr;r~l law.

City Clerk Date of Records Destruction
ORANGE~RMOQ~55812.1

RESOLUTION NO. 6448

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF MAYWOOD,

CALIFORNIA AUTHORIZING THE DESTRUCTION OF OBSOLUTE CITY

RECORDS
WHEREAS, Resolution 5478 sets forth the City of Maywood (“City”) adopted Records Retentions Policy in conformance with Government Code Section 34090 (“Policy”);
WHEREAS, the Policy sets forth the retention period for records of the City and authorizes the destruction of certain records and documents by a department head, with the approval of the legislative body by resolution and the written consent of the City Attorney; and
WHEREAS, the City Manager and Finance Director recommend that certain obsolete records identified on Exhibit A are no longer required or necessary; and WHEREAS, the City Attorney has given written consent for the destruction of the records herein set forth as Exhibit A;

NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF MAYWOOD DOES HEREBY FIND, RESOLVE AND ORDER AS FOLLOWS:

Section 1. The City Council hereby finds and determines that the records identified on Exhibit A are older than the applicable retention period set forth in the City’s Policy and are no longer needed or required to be kept by statute or law.

Section 2. The City Council hereby authorizes and directs the destruction of the records described on Exhibit A in accordance with the terms and conditions of the City’s Policy.

Section 3. This Resolution shall be effective immediately upon its passage and approval.

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

PASSED, APPROVED AND ADOPTED THIS 25th day of February.

Heber Marquez, Mayor

ATTEST:

Jennifer E. Vasquez, City Clerk
APPROVED AS TO FORM:

Roxanne Diaz, City Attorney

STATE OF CALIFORNIA

COUNTY OF LOS ANGELES

CITY OF MAYWOOD
I, Jennifer E. Vasquez, City Clerk of the City of Maywood, do hereby certify that the foregoing Resolution No. 6448 was adopted at a regular meeting of the City Council of the City of Maywood held on the 25th day of February, 2026 by the following vote:

AYES:

NAYES:

ABSENT:

ABSTAINED:

Jennifer E. Vasquez, City Clerk

2/19/2026
6448

AGENDA REPORT

CITY OF MAYWOOD
AGENDA ITEM NO. 7.

DATE: February 25, 2026
TO: HONORABLE MAYOR AND MEMBERS OF THE CITY COUNCIL
FROM: JENNIFER VASQUEZ, CITY MANAGER
BY: NANCY RODRIGUEZ, HR/RISK MANAGER
SUBJECT: CONSIDERATION OF RESOLUTION NO. 6451 APPROVING THE CITY'S UPDATED

COMPREHENSIVE PAY SCHEDULE FOR ALL FULL-TIME EMPLOYEES, PART-TIME

EMPLOYEES, AND ELECTED OFFICIALS IN ACCORDANCE WITH CALPERS

GUIDELINES
RECOMMENDATION:

Staff recommends Adopting Resolution No. 6451 approving the City’s updated Comprehensive Pay Schedule in accordance with California Public Employees Retirement System (CalPERS) regulations.

BACKGROUND:

California Code of Regulations, Title 2, section 570.5 establishes requirements governing publicly available pay schedules for agencies participating in the California Public Employees’ Retirement System (CalPERS).

These regulations require agencies to maintain an approved and publicly accessible pay schedule that clearly identifies employee classifications and corresponding pay rates.

On December 17, 2025, the City Council adopted Resolution No. 6441 establishing a Comprehensive Pay Schedule for all full-time employees, part-time employees, and elected officials.

At the time of adoption, the City and its bargaining unit were engaged in ongoing labor negotiations. Those negotiations have since concluded, and the agreed-upon compensation adjustments must now be incorporated into the City’s official pay schedule.

Also, the proposed Comprehensive Pay Schedule reflects the updated Council Member stipend in accordance with compensation changes authorized by Ordinance No. 24-01 and Senate Bill 329.

DISCUSSION:

CCR 570.5 specifies that pay schedules used for CalPERS reporting must meet defined transparency and documentation standards. To remain compliant, the City’s pay schedule must:
• Be approved and adopted by the governing body in accordance with applicable public meeting laws. • Identify each position classification.
• State the pay rate or salary range for each classification. • Include the applicable time base (hourly, monthly, annual, etc.). • Display effective and revision dates.
• Be publicly available for inspection or posted online.

• Be maintained for a minimum of five years.

Present pay rates within the document itself rather than referencing other materials.

CalPERS guidance further clarifies that publicly available pay schedules must reflect base pay only and may not include special compensation elements within the listed salary amounts.

The proposed updated resolution and comprehensive pay schedule incorporate the recently negotiated compensation changes and ensure that all classifications, salary ranges, and effective dates are accurately reflected in a single consolidated document. Adoption of the updated schedule ensures the City remains compliant with CalPERS reporting requirements and maintains accurate records for retirement benefit calculations.

At the time the schedule was originally adopted, the City and its bargaining unit were in active labor negotiations. Those negotiations have since concluded, and the finalized agreement includes a 4% cost-ofliving adjustment (COLA). In addition, the Council Member stipend included in the proposed comprehensive pay schedule has been updated consistent with compensation changes authorized by Ordinance No. 24-01, adopted February 28, 2024, and the provisions of Senate Bill 329.

Accordingly, this update to the Comprehensive Pay Schedule reflects the negotiated increase and ensures the City’s official pay schedule remains current and accurate.

LEGAL REVIEW:

The City Attorney has reviewed this report.

FISCAL IMPACT:

There is no fiscal impact associated with approving this resolution. Salaries are typically accounted for during the annual budget preparation process and through mid-year budget adjustments.

ATTACHMENT(S)

1. 2026 Resolution No. 6451 - Comprehensive Pay Schedule

2. 2026 Exhibit A - Salary Schedule 2025-26

RESOLUTION NO. 6451

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF MAYWOOD APPROVING

AND ADOPTING AN UPDATED COMPREHENSIVE PAY SCHEDULE FOR FISCAL YEAR 2025-26 IN ACCORDANCE WITH TITLE 2 OF THE CALIFORNIA CODE OF REGULATIONS SECTION 570.5 AND THE REQUIREMENTS OF THE CALIFORNIA EMPLOYEES’ RETIREMENT SYSTEM ("CALPERS").

WHEREAS, Title 2 of the California Code of Regulations section 570.5 requires public agencies participating in CalPERS to maintain a publicly available pay schedule that identifies all employee classifications and corresponding salary rates and is duly approved and adopted by the governing body; and
WHEREAS, such regulations require that pay schedules be transparent, consolidated in a single document, available for public inspection, and compliant with all reporting requirements applicable to retirement compensation; and WHEREAS, on December 17, 2025, the City Council adopted Resolution No. 6441 establishing a Comprehensive Pay Schedule for all full-time employees, part-time employees, and elected officials for Fiscal Year 2025-26; and WHEREAS, at the time of adoption of Resolution No. 6441, the City and its recognized bargaining unit were engaged in labor negotiations regarding compensation adjustments; and
WHEREAS, those negotiations have since concluded and the agreed-upon salary modifications must be incorporated into the City’s official pay schedule for Fiscal Year 2025-26 to ensure accuracy and regulatory compliance; and WHEREAS, compensation for members of the City Council has also been updated pursuant to Ordinance No. 24-01 and applicable provisions of Senate Bill 329, which authorize specified adjustments to elected official compensation when approved by ordinance; and
WHEREAS, the City desires to update and adopt a revised Comprehensive Pay Schedule reflecting all current classifications, salary ranges, stipends, and effective dates in a single consolidated document consistent with CCR 570.5 requirements.

NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF MAYWOOD DOES RESOLVE, DECLARE, DETERMINE, AND ORDER AS FOLLOWS:

Section 1. The recitals set forth above are true and correct and incorporated herein as if set forth in full.

Section 2. The updated Comprehensive Pay Schedule for Fiscal Year 2025-26 attached hereto as Exhibit A is hereby approved and adopted.

Section 3. The adopted Comprehensive Pay Schedule shall constitute the City’s official pay schedule for Fiscal Year 2025–26 for purposes of compliance with Title 2 CCR 570.5 and applicable CalPERS reporting requirements.

Section 4. The Human Resources Department is authorized and directed to maintain the adopted pay schedule, ensure it remains publicly available, and retain prior versions in accordance with regulatory record-retention requirements.

Section 5. The City Clerk shall certify the passage and adoption of this Resolution and shall enter it into the book of original resolutions.

PASSED, APPROVED AND ADOPTED this 25th day of February 2026.

Heber Marquez, Mayor
ATTEST:

Miguel Leon, Deputy City Clerk
APPROVED AS TO FORM:

Roxanne Diaz, City Attorney
I, Miguel Leon, Deputy City Clerk of the City of Maywood, do hereby certify that the foregoing Resolution No. 6451 was adopted at a regular meeting of the City Council of the City of Maywood held on the 25th day of February 2026 by the following vote:

AYES:

NOES:

ABSTAIN:

ABSENT:

Miguel Leon, Deputy City Clerk

“Exhibit A”

COMPREHENSIVE PAY SCHEDULE

City of Maywood
Classifications and Comprehensive Pay Schedule
Executive, Management, Confidential, Hourly and Elected Officials Fiscal Year: 2025-2026
Effective July 1, 2025
Resolution No. 6651
Exhibit A

POSITION TITLE
Mayor Annual
Monthly
Mayor Pro Tem Annual
Monthly
Councilmembers Annual
Monthly

POSITION TITLE
Accounting Specialist I Annual
Monthly
Hourly
Accounting Specialist II Annual
Monthly
Hourly
Administrative Analyst Annual
Monthly
Hourly
Administrative Assistance Annual
Monthly
Hourly
Assistant Planner Annual
Monthly
Hourly
Associate Planner Annual
Monthly
Hourly
Building Inspection/Code
Compliance Supervisor
Annual
Monthly
Hourly
City Manager Annual
Monthly
Hourly
Code Compliance Officer I Annual
Monthly
Hourly
Community Development Analyst Annual
Monthly
Hourly
Community Services Liaison Annual
Monthly
Hourly
Community Services Supervisor Annual
Monthly
Hourly
Elected 11,970.00 $
$ 997.50
Elected 11,970.00 $
Provisions of Ordinance No. 24-01 | New Salary Updates Effective January 1, 2026 Type Stipend
Elected 11,970.00 $
$ 997.50
$ 997.50
*The Monthly Base Stipend was adjusted effective January 1, 2026, following the November 2024 General Municipal Election, in accordance with Ordinance No. 24-01, adopted February 28, 2024, and Senate Bill 329.

BARGAINING UNIT STEP A STEP B STEP C STEP D STEP E STEP F $ 73,495.75
$ 5,038.76 4,798.82 $ 5,290.70 $ 5,555.23 $ 5,833.00 $ 6,124.65 $ AFSCME 57,585.84 $ 60,465.13 $ 63,488.39 $ 66,662.81 $ 69,995.95 $ $ 35.33
AFSCME 62,384.40 $ 65,503.62 $ 68,778.80 $ 72,217.74 $ 75,828.63 $ 79,620.06 $

29.07 $ 30.52 $ 32.05 $ 33.65 $
$ 6,635.00
$ 31.49 29.99 $ 33.07 $ 34.72 $ 36.46 $ 38.28 $
$ 5,458.64 5,198.70 $ 5,731.57 $ 6,018.15 $ 6,319.05 $
$ 91,870.01
$ 6,298.47 5,998.55 $ 6,613.40 $ 6,944.07 $ 7,291.27 $ 7,655.83 $ AFSCME 71,982.56 $ 75,581.69 $ 79,360.77 $ 83,328.81 $ 87,495.25 $ $ 44.17
AFSCME 52,787.28 $ 55,426.64 $ 58,197.98 $ 61,107.88 $ 64,163.27 $ 67,371.43 $ $ 36.34 34.61 $ 38.15 $ 40.06 $ 42.07 $
$ 5,614.29
$ 26.65 25.38 $ 27.98 $ 29.38 $ 30.85 $ 32.39 $
$ 4,618.89 4,398.94 $ 4,849.83 $ 5,092.32 $ 5,346.94 $
$ 86,723.94
$ 5,945.67 5,662.54 $ 6,242.95 $ 6,555.10 $ 6,882.85 $ 7,227.00 $ AFSCME 67,950.48 $ 71,348.00 $ 74,915.40 $ 78,661.17 $ 82,594.23 $ $ 41.69
AFSCME 79,260.48 $ 83,223.50 $ 87,384.68 $ 91,753.91 $ 96,341.61 $ 97,268.00 $ $ 34.30 32.67 $ 36.02 $ 37.82 $ 39.71 $
$ 8,105.67
$ 40.01 38.11 $ 42.01 $ 44.11 $ 46.32 $ 46.76 $
$ 6,935.29 6,605.04 $ 7,282.06 $ 7,646.16 $ 8,028.47 $
$ 97,268.00
$ 8,902.62 8,478.69 $ 9,347.75 $ 9,815.14 $ 10,305.90 $ 8,105.67 $ AFSCME 101,744.24 $ 106,831.45 $ 112,173.02 $ 117,781.68 $ 123,670.76 $ $ 46.76
Appointed 223,644.00 $
$ 51.36 48.92 $ 53.93 $ 56.63 $ 59.46 $
$ 107.52
$ 18,637.00
$ 97,268.00
$ 5,296.93 5,044.69 $ 5,561.77 $ 5,839.86 $ 6,131.86 $ 8,105.67 $ AFSCME 60,536.32 $ 63,563.14 $ 66,741.29 $ 70,078.36 $ 73,582.28 $ $ 46.76
AFSCME 71,982.56 $ 75,581.69 $ 79,360.77 $ 83,328.81 $ 87,495.25 $ 97,268.00 $ $ 30.56 29.10 $ 32.09 $ 33.69 $ 35.38 $
$ 8,105.67
$ 36.34 34.61 $ 38.15 $ 40.06 $ 42.07 $ 46.76 $
$ 6,298.47 5,998.55 $ 6,613.40 $ 6,944.07 $ 7,291.27 $
$ 97,268.00
$ 5,038.76 4,798.82 $ 5,290.70 $ 5,555.23 $ 5,833.00 $ 8,105.67 $ AFSCME 57,585.84 $ 60,465.13 $ 63,488.39 $ 66,662.81 $ 69,995.95 $ $ 46.76
AFSCME 79,829.36 $ 83,820.83 $ 88,011.87 $ 92,412.46 $ 97,033.09 $ 101,884.74 $ $ 29.07 27.69 $ 30.52 $ 32.05 $ 33.65 $
$ 8,490.40
$ 40.30 38.38 $ 42.31 $ 44.43 $ 46.65 $ 48.98 $
$ 6,985.07 6,652.45 $ 7,334.32 $ 7,701.04 $ 8,086.09 $

City of Maywood
Classifications and Comprehensive Pay Schedule
Executive, Management, Confidential, Hourly and Elected Officials Fiscal Year: 2025-2026
Effective July 1, 2025
Resolution No. 6651
Exhibit A

POSITION TITLE
Customer Service Rep I Annual
Monthly
Hourly
Customer Service Rep II Annual
Monthly
Hourly
Deputy City Clerk/ Assistant to the
City Manager
Annual
Monthly
Hourly
Deputy Director of Building and
Planning
Annual
Monthly
Hourly
Director of Building and Planning Annual
Monthly
Hourly
Director of Finance Annual
Monthly
Hourly
Executive Assistant Annual
Monthly
Hourly
Finance Specialist Annual
Monthly
Hourly
Housing Specialist Annual
Monthly
Hourly
Human Resources/ Risk Manager Annual
Monthly
Hourly
Parking Enforcement Officer I Annual
Monthly
Hourly
Parking Enforcement Officer II Annual
Monthly
Hourly
Public Works Coordinator Annual
Monthly
Hourly
Public Works Maintenance Worker Annual
Monthly
Hourly
Public Works Lead Maintenance
Worker
Annual
Monthly
Hourly
Public Works Superintendent Annual
Monthly
Hourly
STEP F
AFSCME 47,988.72 $ 50,388.16 $ 52,907.56 $ 55,552.94 $ 58,330.59 $ 61,247.12 $

BARGAINING UNIT STEP A STEP B STEP C STEP D STEP E
$ 5,103.93
$ 24.23 23.07 $ 25.44 $ 26.71 $ 28.04 $ 29.45 $
$ 4,199.01 3,999.06 $ 4,408.96 $ 4,629.41 $ 4,860.88 $
$ 64,309.28
$ 4,408.95 4,199.00 $ 4,629.40 $ 4,860.87 $ 5,103.91 $ 5,359.11 $ AFSCME 50,388.00 $ 52,907.40 $ 55,552.77 $ 58,330.41 $ 61,246.93 $ $ 30.92
MGMT 101,152.48 $ 106,210.10 $ 111,520.61 $ 117,096.64 $ 122,951.47 $ 129,099.05 $ $ 25.44 24.23 $ 26.71 $ 28.04 $ 29.45 $
$ 10,758.25
$ 51.06 48.63 $ 53.62 $ 56.30 $ 59.11 $ 62.07 $
$ 8,850.84 8,429.37 $ 9,293.38 $ 9,758.05 $ 10,245.96 $ $ 166,414.80
$ 11,409.16 10,865.86 $ 11,979.61 $ 12,578.59 $ 13,207.52 $ 13,867.90 $ EXEC 130,390.35 $ 136,909.87 $ 143,755.36 $ 150,943.13 $ 158,490.29 $ $ 80.01
EXEC 150,230.00 $ 157,741.50 $ 165,628.58 $ 173,910.00 $ 182,605.50 $ 191,735.78 $ $ 65.82 62.69 $ 69.11 $ 72.57 $ 76.20 $
$ 15,977.98
$ 75.84 72.23 $ 79.63 $ 83.61 $ 87.79 $ 92.18 $
$ 13,145.13 12,519.17 $ 13,802.38 $ 14,492.50 $ 15,217.13 $ $ 200,777.67
$ 13,765.02 13,109.55 $ 14,453.28 $ 15,175.94 $ 15,934.74 $ 16,731.47 $ EXEC 157,314.56 $ 165,180.29 $ 173,439.30 $ 182,111.27 $ 191,216.83 $ $ 96.53
AFSCME 58,521.84 $ 61,447.93 $ 64,520.33 $ 67,746.35 $ 71,133.66 $ 74,690.35 $ $ 79.41 75.63 $ 83.38 $ 87.55 $ 91.93 $
$ 6,224.20
$ 29.54 28.14 $ 31.02 $ 32.57 $ 34.20 $ 35.91 $
$ 5,120.66 4,876.82 $ 5,376.69 $ 5,645.53 $ 5,927.81 $
$ 73,495.75
$ 5,038.76 4,798.82 $ 5,290.70 $ 5,555.23 $ 5,833.00 $ 6,124.65 $ AFSCME 57,585.84 $ 60,465.13 $ 63,488.39 $ 66,662.81 $ 69,995.95 $ $ 35.33
AFSCME 66,352.00 $ 69,669.60 $ 73,153.08 $ 76,810.73 $ 80,651.27 $ 84,683.83 $ $ 29.07 27.69 $ 30.52 $ 32.05 $ 33.65 $
$ 7,056.99
$ 33.50 31.90 $ 35.17 $ 36.93 $ 38.77 $ 40.71 $
$ 5,805.80 5,529.33 $ 6,096.09 $ 6,400.89 $ 6,720.94 $
$ 134,311.48
$ 9,208.20 8,769.71 $ 9,668.61 $ 10,152.04 $ 10,659.64 $ 11,192.62 $ MGMT 105,236.56 $ 110,498.39 $ 116,023.31 $ 121,824.47 $ 127,915.70 $ $ 64.57
AFSCME 35,216.90 $ 36,977.74 $ 38,826.63 $ 40,767.96 $ 42,806.36 $ 44,946.68 $ $ 53.12 50.59 $ 55.78 $ 58.57 $ 61.50 $
$ 3,745.56
$ 17.78 16.93 $ 18.67 $ 19.60 $ 20.58 $ 21.61 $
$ 3,081.48 2,934.74 $ 3,235.55 $ 3,397.33 $ 3,567.20 $
$ 61,247.12
$ 4,199.01 3,999.06 $ 4,408.96 $ 4,629.41 $ 4,860.88 $ 5,103.93 $ AFSCME 47,988.72 $ 50,388.16 $ 52,907.56 $ 55,552.94 $ 58,330.59 $ $ 29.45
AFSCME 71,982.56 $ 75,581.69 $ 79,360.77 $ 83,328.81 $ 87,495.25 $ 91,870.01 $ $ 24.23 23.07 $ 25.44 $ 26.71 $ 28.04 $
$ 7,655.83
$ 36.34 34.61 $ 38.15 $ 40.06 $ 42.07 $ 44.17 $
$ 6,298.47 5,998.55 $ 6,613.40 $ 6,944.07 $ 7,291.27 $
$ 44,946.68
$ 3,081.48 2,934.74 $ 3,235.55 $ 3,397.33 $ 3,567.20 $ 3,745.56 $ AFSCME 35,216.90 $ 36,977.74 $ 38,826.63 $ 40,767.96 $ 42,806.36 $ $ 21.61
AFSCME 62,384.40 $ 65,503.62 $ 68,778.80 $ 72,217.74 $ 75,828.63 $ 79,620.06 $ $ 17.78 16.93 $ 18.67 $ 19.60 $ 20.58 $
$ 6,635.00
$ 31.49 29.99 $ 33.07 $ 34.72 $ 36.46 $ 38.28 $
$ 5,458.64 5,198.70 $ 5,731.57 $ 6,018.15 $ 6,319.05 $
$ 91,870.01
$ 6,298.47 5,998.55 $ 6,613.40 $ 6,944.07 $ 7,291.27 $ 7,655.83 $ AFSCME 71,982.56 $ 75,581.69 $ 79,360.77 $ 83,328.81 $ 87,495.25 $ $ 36.34 34.61 $ 38.15 $ 40.06 $ 42.07 $ $ 44.17

City of Maywood
Classifications and Comprehensive Pay Schedule
Executive, Management, Confidential, Hourly and Elected Officials Fiscal Year: 2025-2026
Effective July 1, 2025
Resolution No. 6651
Exhibit A

POSITION TITLE
Secretary of Building and Planning Annual
Monthly
Hourly
Senior Accountant* Annual
Monthly
Hourly
Senior Parking Enforcement
Officer
Annual
Monthly
Hourly

PT POSITION TITLE
Annual
Hourly
Annual
Hourly
Annual
Hourly
Annual
Hourly

BARGAINING UNIT STEP A STEP B STEP C STEP D STEP E STEP F $ 61,247.12
$ 4,199.01 3,999.06 $ 4,408.96 $ 4,629.41 $ 4,860.88 $ 5,103.93 $ AFSCME 47,988.72 $ 50,388.16 $ 52,907.56 $ 55,552.94 $ 58,330.59 $ $ 29.45
AFSCME $ 71,982.56 75,581.69 $ 79,360.77 $ 83,328.81 $ 87,495.25 $ 91,870.01 $ $ 24.23 23.07 $ 25.44 $ 26.71 $ 28.04 $
$ 7,655.83
$ 34.61 $ 36.34 $ 38.15 $ 40.06 $ 42.07 $ 44.17
$ 5,998.55 $ 6,298.47 $ 6,613.40 $ 6,944.07 $ 7,291.27
$ 64,309.28
$ 4,199.00 $ 4,408.95 $ 4,629.40 $ 4,860.87 $ 5,103.91 $ 5,359.11 AFSCME $ 50,388.00 52,907.40 $ 55,552.77 $ 58,330.41 $ 61,246.93 $ $ 30.92
City of Maywood | Part -Time Employees | Hourly Salary Ranges Effective January 1, 2025

BARGAINING UNIT STEP A STEP B STEP C STEP D STEP E STEP F $ 24.23 $ 25.44 $ 26.71 $ 28.04 $ 29.45
$ 21,879.11 $ 22,973.07
$ 18.00 $ 18.90 $ 19.85 $ 20.84 $ 21.88 $ 22.97
Public Works Maintenance Worker
(1000 hours)
n/a $ 18,000.00 $ 18,900.00 $ 19,845.00 $ 20,837.25
$ 21,879.11 $ 22,973.07
$ 18.00 $ 18.90 $ 19.85 $ 20.84 $ 21.88 $ 22.97
Parking Enforcement Officer (1000
hours)
n/a $ 18,000.00 $ 18,900.00 $ 19,845.00 $ 20,837.25
$ 21,879.11 $ 22,973.07
$ 18.00 $ 18.90 $ 19.85 $ 20.84 $ 21.88 $ 22.97
Community Service Officer (1000
hours)
n/a $ 18,000.00 $ 18,900.00 $ 19,845.00 $ 20,837.25
$ 21,879.11 $ 22,973.07
$ 18.00 $ 18.90 $ 19.85 $ 20.84 $ 21.88 $ 22.97
Recreational Leader
(1000 hours)
n/a $ 18,000.00 $ 18,900.00 $ 19,845.00 $ 20,837.25

AGENDA REPORT

CITY OF MAYWOOD
AGENDA ITEM NO. 8.

DATE: February 25, 2026
TO: HONORABLE MAYOR AND MEMBERS OF THE CITY COUNCIL
FROM: JENNIFER VASQUEZ, CITY MANAGER
BY: DAISY GUERRERO, DEPUTY DIRECTORY OF BUILDING AND PLANNING

RIMO HANSON, FINANCE DIRECTOR
SUBJECT: CONSIDERATION TO ADOPT RESOLUTION NO. 6449 ESTABLISHING A PHASED

REDUCTION OF CANNABIS SPECIAL TAX RATES FOR RETAIL DISPENSARIES

AND MICROBUSINESSES OPERATING WITHIN THE CITY OF MAYWOOD AND ADOPTING A NEW TAX RATE AS OF MARCH 1, 2026
RECOMMENDATION:

Staff recommends that the City Council:

1. Adopt and execute Resolution No. 6449 revising the current cannabis business tax rates to a phased reduction of cannabis business tax rate for retail dispensaries and microbusinesses from 10% to 8%, effective March 1, 2026; and

2. Direct staff to return to the City Council within twelve months with an updated fiscal and market analysis and recommendation regarding a subsequent reduction from 8% to 6%, based on revenue performance, market conditions, and fiscal sustainability.

BACKGROUND:

The purpose of this report is to provide the City Council with an overview of the City of Maywood’s current cannabis tax structure, the proposed adjustments discussed during the November 18 study session, and the anticipated fiscal, economic, and community impacts associated with reducing cannabis tax rates.

In 2017, Maywood voters approved Measure CT with more than 70% support, authorizing the City to impose a cannabis business tax of up to 10% of gross receipts. In January 2019, the City Council adopted Resolution No. 6010 establishing the current tax rates. Under the existing structure, storefront retail dispensaries, vehicle dispensaries, and microbusinesses are taxed at 10% of gross receipts, while cultivation, distribution, manufacturing, and testing activities are taxed at 6% of gross receipts. At present, there are five licensed cannabis businesses operating in the City under this framework.

This cannabis tax rate adjustment item was brought forward following feedback from a local cannabis operator expressing concern that Maywood’s current retail cannabis tax rate is higher than those of neighboring jurisdictions and may be affecting the business’s long-term viability. To provide context, HdL Companies conducted a regional survey which found that the average cannabis tax rate among seven nearby cities is approximately 8.14%, while the average rate among other Southern California jurisdictions surveyed is approximately 7%. This places Maywood above the regional average for retail cannabis taxation.

DISCUSSION:

Currently, the City imposes the following cannabis tax rates:

Table 1: Current Cannabis Business Tax Rates
Maywood’s retail cannabis tax rate exceeds the regional average of approximately 8.14% among nearby cities and 7% across Southern California jurisdictions. There are currently five licensed cannabis operators in Maywood contributing to the City’s tax base. Cannabis businesses operate within a layered tax structure including:
• Local cannabis business tax
• State cannabis excise tax (currently 15%)
• State and local sales taxes (9.75%)

Table 2: Example Cannabis Tax Calculation on $100 Purchase It is important to note that local cannabis taxes operate within a broader context of layered state and local taxation. In addition to City taxes, cannabis consumers pay state excise tax and applicable sales taxes, which together significantly increase the final price paid at the point of sale. As illustrated in the November 18, 2025, study session materials and matrix above (Table 2), a $100 retail cannabis purchase can result in a total consumer cost of approximately $138.83 once all applicable taxes are applied, reflecting an effective tax burden of nearly 39%.

State-level cannabis taxation has also been unstable in recent years. The state excise tax rate increased to 19% in the third quarter of 2025 before being reduced back to 15% effective October 1, 2025. Further adjustments to the state excise tax have been deferred until at least fiscal year 2028–29. Statewide taxable cannabis sales have declined significantly since peaking in the early 2020s, reflecting ongoing market reduction, competition from the illicit market, and sensitivity to pricing and tax levels. These factors continue to place financial pressure on licensed cannabis operators throughout California, including those operating in Maywood.

Cannabis tax revenue has historically been a significant source of discretionary funding for the City and is currently the City’s second-largest tax revenue source. However, revenue has declined substantially in recent years. Cannabis tax revenue peaked at approximately $4.14 million in fiscal year 2020–21 and declined to approximately $1.30 million in fiscal year 2024–25, representing an overall decrease of roughly 69% from peak levels (See Table 3). Annual year-over-year declines from fiscal year 2021–22 through fiscal year 2024–25 have ranged between approximately 13.5% and 35.5%. This downward trend has occurred under the existing tax structure and reflects broader statewide and regional market conditions rather than a single local factor.

Table 3: Historical Cannabis Tax Revenues
This represents a decline of approximately 69% from peak levels in FY 2020–21.

During the November 18 study session, the City Council discussed the possibility of reducing cannabis tax rates as follows:
• Reduce the tax rate for storefront retail dispensaries and microbusinesses from 10% to 6%, and • Reduce the tax rate for all other cannabis activities from 6% to 4%.

These reductions would apply uniformly to all five licensed cannabis businesses currently operating in the City.

Based on gross receipts reported for the quarter ending September 30, 2025, staff estimates that if the revised

rates were to take effect on January 1, 2026, the City could experience a revenue reduction of approximately $270,000 in fiscal year 2025–26. On a full-year basis, fiscal year 2026–27 revenue is projected to decrease by approximately $541,000, assuming no change in overall sales volume The City Council previously discussed reducing cannabis tax rates as follows:
• Retail and microbusiness tax: from 10% to 6%
• All other cannabis activities: from 6% to 4%
Table 4: Revenue Projection with Reduced Tax Rate
Reducing the cannabis tax rate could result in an estimated annual revenue reduction of approximately $540,528.

To evaluate the fiscal implications of reducing the City’s cannabis business tax rate, staff analyzed the most recent actual revenue data available, which reflects receipts for the quarter ending September 30, 2025 (Table 5). If the tax rate had been reduced from 10% to 6% during that quarter, cannabis tax revenues would have decreased by approximately $135,132. Using these same actual receipts as a baseline to project future impacts, and assuming comparable performance for subsequent quarters, staff estimates that reducing the tax rate from 10% to 6% would result in an annualized revenue reduction of at least $540,000 in FY 2026–27.

Given the documented year-over-year decline in cannabis tax revenues, it would not be fiscally prudent to assume that a lower tax rate would generate sufficient increased activity to offset this revenue loss.

In response to City Council direction, staff also evaluated a phased tax-rate reduction strategy as an alternative to an immediate reduction. Under this approach, the cannabis tax rate would be reduced from 10% to 8% for one year, followed by a further reduction from 8% to 6% in the subsequent year after City Council review. As shown in Table 5, this phased implementation would allow the City to absorb revenue impacts more gradually, providing additional time to monitor market conditions, assess operator performance, and identify potential offsetting revenue or cost-containment strategies before the full reduction is implemented.

Table 5: Phased Tax Reduction Strategy
Based on the City’s declining cannabis tax revenues, regional tax competitiveness, and continued market volatility, staff recommends implementing a phased cannabis tax reduction strategy rather than an immediate

full reduction. A phased approach balances the need to support local cannabis operators and improve the City’s competitiveness while maintaining fiscal stability and protecting General Fund revenues that support essential City services.

The recommended phased reduction would decrease the cannabis retail and microbusiness tax rate from 10% to 8% effective March 1, 2026, with the opportunity for the City to evaluate fiscal impacts, market response, and business performance before considering a further reduction to 6% in a future fiscal year. This incremental approach allows the City to mitigate immediate General Fund revenue losses while providing sufficient time to monitor overall cannabis market performance and local sales activity. It supports data-driven decision-making prior to implementing additional reductions, promotes business retention and economic stability, and brings Maywood more in line with regional tax averages without creating abrupt fiscal impacts.

LEGAL REVIEW:

The City Attorney has reviewed this report.

FISCAL IMPACT:

As identified in this report, reducing the tax rate immediately from 10% to 6% could result in an estimated annual revenue reduction of approximately $540,528. By contrast, a phased reduction to 8% is projected to reduce revenues by approximately $270,264 annually, allowing the City to absorb fiscal impacts more gradually. This measured approach ensures the City maintains fiscal responsibility while supporting a sustainable and competitive regulated cannabis market.

ATTACHMENT(S)

1. Resolution No. 6449 Amending Cannabis Tax Rates

2. Reso No. 6010 - Special Tax Rate to be Imposed on Commercial Cannabis

RESOLUTION NO. 6649

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF

MAYWOOD, CALIFORNIA, ESTABLISHING A PHASED

REDUCTION OF CANNABIS SPECIAL TAX RATES FOR RETAIL

DISPENSARIES AND MICROBUSINESSES OPERATING WITHIN

THE CITY OF MAYWOOD AND ADOPTING A NEW TAX RATE AS
OF MARCH 1, 2026
WHEREAS, in November 2017, the voters of the City of Maywood approved Measure CT, authorizing the City Council to impose a cannabis business tax of up to ten percent (10%) of gross receipts; and
WHEREAS, on January 23, 2019, the City Council adopted Resolution No. 6010 establishing cannabis business tax rates, including a ten percent (10%) tax on retail dispensaries and microbusinesses and a six percent (6%) tax on cultivation, manufacturing, distribution, and testing activities; and
WHEREAS, the City currently has five (5) licensed cannabis businesses operating under this tax structure; and
WHEREAS, cannabis tax revenue has historically been a significant discretionary revenue source for the City’s General Fund; and
WHEREAS, the City Council discussed potential cannabis tax adjustments at a duly noticed study session on November 18, 2025; and
WHEREAS, the City Council desires to balance fiscal responsibility with economic competitiveness and long-term sustainability of licensed cannabis businesses operating within the City;
WHEREAS, the City Council is authorized to take action to adjust the tax rate as set forth in this Resolution.

NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF MAYWOOD HEREBY FINDS, DETERMINES AND RESOLVES AS FOLLOWS:

Section 1. Recitals. The foregoing recitals are true and correct and are hereby incorporated by this reference as if set forth in full.

Section 2. Amended Cannabis Special Tax Rate. The City Council, in its sole and absolute discretion, may set the special tax rate to be imposed on Commercial Cannabis Activity in the City. As of and effective on March 1, 2026, the special tax rate for Cannabis Vehicle Dispensaries, Cannabis Brick and Mortar Dispensaries (i.e. storefront retail), and Cannabis Microbusinesses shall be 8% of gross receipts.

Section 3. Remaining Cannabis Special Tax Rates. Except as amended herein, all other remaining Commercial Cannabis Activity special tax rates set forth in Resolution No. 6010 shall continue to remain in effect at the rates listed therein.

Section 4. Future Fiscal Review. The City Manager, in coordination with the Finance Director, shall return to the City Council within twelve (12) months with a report that addresses the following:
• An updated fiscal and market analysis;
• Revenue performance data under the revised tax rate;
• An evaluation of market conditions and operator performance; and • A recommendation regarding a potential further reduction from eight percent (8%) to six percent (6%), if fiscally prudent.

Section 5. Severability. If any section, subsection, sentence, clause, or phrase of this Resolution is for any reason held to be invalid or unconstitutional, such decision shall not affect the remaining portions of this Resolution.

Section 6. Effective Date. This Resolution shall take effect immediately upon adoption.

Section 7. The City Clerk shall certify the adoption of the resolution and shall cause a certified resolution to be filed in the book of original resolutions.

PASSED, APPROVED, AND ADOPTED this 25th day of February, 2026. __________________________
Heber Marquez, Mayor

ATTEST:

__________________________
Miguel Leon, Deputy City Clerk
APPROVED AS TO FORM:
__________________________
Roxanne Diaz, City Attorney

STATE OF CALIFORNIA )

COUNTY OF LOS ANGELES )

CITY OF MAYWOOD )
I, Miguel Leon, Deputy City Clerk of the City Council of the City of Maywood, do hereby certify that foregoing Resolution No. 6649 was duly passed and adopted by the City Council of the City of Maywood, at a regular meeting of the City Council held on the 25th day of February, 2026 by the following roll call vote, to wit:

AYES:

NAYES:

ABSENT:

ABSTAINED:
_________________________
Miguel Leon, Deputy City Clerk

AGENDA REPORT

CITY OF MAYWOOD
AGENDA ITEM NO. 9.

DATE: February 25, 2026
TO: HONORABLE MAYOR AND MEMBERS OF THE CITY COUNCIL
FROM: JENNIFER VASQUEZ, CITY MANAGER
BY: JOHN THORNTON, COMMUNITY SERVICES SUPERVISOR
SUBJECT: CONSIDERATION OF APPROVING THE COMMUNITY BENEFIT FUND APPLICATION FOR LOMA VISTA ELEMENTARY IN THE AMOUNT OF $1,740 TO

SUPPORT THE END-OF-YEAR ATTENDANCE CARNIVAL FOR STUDENTS AND

FAMILIES OR ALTERNATIVELY CONSIDER THE ORIGINAL AMOUNT REQUESTED OF $3,000
RECOMMENDATION:

Staff recommends that City Council approve the Community Benefit Fund application for Loma Vista Elementary School in the amount of $1,740, which reflects the current available fund balance for this funding cycle.

Alternatively, the City Council may choose to direct staff to increase the award up to the school’s originally requested amount of $3,000 by allocating additional funds from the available fund balance in the general to fund to the Community Benefit Fund account. Staff will carry out the direction provided by City Council.

BACKGROUND:

Loma Vista Elementary School submitted a Community Benefit Fund application requesting $3,000 to support its end-of-year Attendance Carnival for students and families. The school is part of the Los Angeles Unified School District and is located in the City of Maywood, serving local students and parents.

The funds would be used to purchase toys, food, and outdoor carnival games for the event, which is typically held during the first week of June. The carnival is designed to reward students who have seven or fewer absences during the school year and to encourage good attendance. Supplies would be purchased in late April or early May, with food items purchased closer to the event date.

The school has also sought additional support by contacting local businesses and school staff for donations to help offset costs. According to the application, the event is expected to benefit more than 470 students and their families by promoting regular school attendance, supporting academic success, and strengthening connections between families and the school community.

DISCUSSION:

Loma Vista Elementary School is applying for the Community Benefit Fund for the first time. The proposed Attendance Carnival is designed to recognize students who achieve strong attendance defined as seven or fewer absences during the school year—and to encourage families to remain actively engaged in their children’s education. The event is expected to serve more than 470 students and their families and will take place at the end of the school year, typically during the first week of June.

Staff reviewed the application and determined that the request aligns with the goals of the Community Benefit Fund Program, as it promotes educational success, student motivation, and community involvement. The school has also demonstrated initiative in seeking additional resources by reaching out to local businesses and school staff for donations to supplement the requested funds.

Although Loma Vista Elementary originally requested $3,000, the current Community Benefit Fund balance available for this funding cycle is $1,740. Staff is recommending approval in the amount of $1,740 at this time.

However, City Council may choose to modify the account and increase the award up to the school’s requested amount. Staff will follow the direction provided by City Council.

The requested funds would be used to purchase supplies for the Attendance Carnival through Amazon, including prizes, food, and outdoor activity equipment.

Requested Item Categories
Item Category Description Purpose
Toys & Prizes Small toys, giveaways, and reward items for students Incentivize good attendance and reward student achievement Food Items Snacks, refreshments, and carnival-style food for attendees Support family participation and create a celebratory event Outdoor Carnival Games Game equipment and activity stations Provide interactive activities for students and families LEGAL REVIEW:

The City Attorney has reviewed this report.

FISCAL IMPACT:

The City Council allocated $75,000 at the beginning of the fiscal year and has awarded a total of $73,260 to six applicants for the 2025/2026 fiscal year. If this item is approved, the remaining balance of $1,740 will be awarded, fully expending the Community Benefit fund. Alternatively, if the Council approves the original 3,000 request, an additional $1,260 will need to be appropriated from the General Fund.

F.Y. 25-26 Impact: $1,740.00 Current F.Y. Budget: $75,000 Fund Impacted: Community Benefit Fund Budget adjustment requested: N/A Source of funds: Community Services Department Available Budget Amount: $0 Account Number: 100.302.6301.9999 For fiscal year: 2025 / 2026

ATTACHMENT(S)

1. Community-Benefit-Fund-Application-LOMA VISTA

2. Donation Acknowledgement Letter MAYWOOD

3. Budget Sheet

4. image 2

5. image 3

6. image 4

7. image

CITY OF MAYWOOD

COMMUNITY BENEFIT FUND APPLICATION
Please Type/Print Information
(attach additional pages as needed)
Date : _____
Application Funding Cycle Application Due Date
Q1: July 1 – September 30 June 1
Q2: October 1- December 31 September 1
Q3: January 1 - March 30 December 1
Q4: April 1 - June 30 March 1
Amount Requested: _________________
Organization Name: Phone Number:

Street Address: Fax Number:

City,State, Zip: Federal EIN:

Contact Person:

Contact Email Address:

Provide a detailed description of your organization. For example, are you a school, school• based or affiliated entity, youth program, community based organization, etc.

Does your organization have non-profit status with theInternal Revenue Service? Yes No (If yes,attach documentation)
How long has this organization been in existence (provide date)? Is the organization located/based in Maywood or does it provide programs or services to Maywood residents? Yes No If yes, please explain.

Describe how the requested funds will be used? Attach a proposed budget.

What is the anticipated time-frame to provide the proposed program, service, event activity or goods and the expenditure of the requested funds?
Describe the organization's efforts in obtaining funding from other sources? How will the requested funds have a benefit to Maywood residents? How will the requested funds enhance the quality of life or the delivery of services for Maywood residents?
How will the requested funds provide educational opportunities for Maywood residents or students?
Has your organization previously received funding from the City of Maywood? Yes No If yes, identify the use of the funds, total amount, and fiscal year in which the funds were received.

Is a member of your organization's board or executive leadership a City employee, an elected or appointed City official, or a family member of a City employee or elected or appointed City official? Yes No If yes, please explain.

By my signature below, I hereby certify, under penalty of perjury, that I am qualified to sign for and bind the named organization and that the information contained within and submitted with this application is complete, true and accurate. I have received a copy of the Community Benefit Fund Guidelines and Procedures and agree to abide by its provisions. If awarded funding, an agreement will be required to be executed.

Date: Signature:

Print Name and Title:

Date Received Eligibility Verified Date Approved Date Denied Amount Awarded
Revised 9.28.22

Loma Vista Elementary School
Maywood, Ca 90270
Phone: (323) 582-6153
Fax: (323) 585-2139
LoVista Elementary School
1/13/2026
City of Maywood
4319 E Slauson Ave, Maywood, CA 90270
Dear John Thornton,
Loma Vista Elementary School, on behalf of the Los Angeles Unified School District, accepts with gratitude your donation to our school the following:
$1,740
We wish to express our appreciation for your interest and support in our educational program.

For your records, the Los Angeles Unified School District's federal tax identification number is 95-6001-908-W.

It is community partners such as you that allow us to continue providing incentives to both our students and parents/guardians. Together we send an important message to our families, one that is of encouragement and commitment to their achievement and success.

Please feel free to contact me at 323-582-6153 or [email protected]. We look forward to working with you in the near future.

Sincerely,
Karla Corona
Principal
Laura Cruz
PSA Counselor

AGENDA REPORT

CITY OF MAYWOOD
AGENDA ITEM NO. 10.

DATE: February 25, 2026
TO: HONORABLE MAYOR AND MEMBERS OF THE CITY COUNCIL
FROM: JENNIFER VASQUEZ, CITY MANAGER
BY: MIGUEL LEON, DEPUTY CITY CLERK/ASSISTANT TO THE CITY MANAGER SUBJECT: CONSIDERATION OF RESOLUTION NO. 6450 APPROVING THE ADOPTION OF THE 2025 CITY OF MAYWOOD LOCAL HAZARD MITIGATION PLAN (LHMP) RECOMMENDATION:

Staff recommends that the City Council adopt Resolution No. 6450 approving the 2025 City of Maywood Local Hazard Mitigation Plan (LHMP) and authorizing staff to submit all required adoption documentation to the Federal Emergency Management Agency (FEMA) and the California Governor’s Office of Emergency Services (Cal OES) for final approval.

BACKGROUND:

In June 2024, the City entered into a professional services agreement with Stantec Consulting Services Inc. to assist with the development of the City’s first Local Hazard Mitigation Plan (LHMP). The LHMP is a federally required planning document that identifies risks, vulnerabilities, and mitigation actions to reduce the impacts of natural and human-caused hazards.

The planning process began in October 2024 and was completed over approximately nine months.

Development of the plan included participation from City staff, a Hazard Mitigation Steering Committee, regional and community stakeholders, and the public through meetings, outreach events, and a public survey.

The draft LHMP was presented to the City Council on June 25, 2025, and released for a 21-day public review period.

Following public review and revisions, the plan was submitted to the California Governor’s Office of Emergency Services (Cal OES) and FEMA for review.

On December 29, 2025, FEMA Region 9 completed its review and determined that the 2025 City of Maywood Hazard Mitigation Plan meets federal requirements and is Approvable Pending Adoption (APA).

FEMA requires formal adoption by the City Council before issuing final approval. Adoption documentation must be submitted within one calendar year of the FEMA letter date, or the plan must be updated and resubmitted for review.

DISCUSSION:

The 2025 LHMP is the City’s first comprehensive hazard mitigation plan and establishes a long-term strategy to reduce risk and improve community resilience. The plan identifies hazards that may affect Maywood, evaluates the City’s vulnerability, and establishes mitigation goals and prioritized actions to reduce long-term

risk to residents, infrastructure, and critical facilities.

The plan addresses a range of natural hazards, including earthquakes, extreme heat, flooding, drought, severe storms, high winds, hazardous materials incidents, and public health emergencies.

The LHMP also:
• Establishes a Mitigation Action Plan with implementation responsibilities and timelines • Provides a framework for integrating and implementing hazard mitigation actions into City planning, capital improvement projects, and emergency management activities • Includes procedures for monitoring progress, including updating the plan every five years in accordance with federal requirements
• Supports community awareness and ongoing stakeholder engagement Adoption of the LHMP is required under the Disaster Mitigation Act of 2000, and it is necessary for the City to remain eligible for FEMA Hazard Mitigation Assistance (HMA) grant funding.

Maintaining FEMA approval will position the City to pursue future funding opportunities for infrastructure improvements, resilience projects, and disaster risk reduction.

Staff recommend City Council adoption of the 2025 (LHMP). After approval, staff will submit the required documents to FEMA and Cal OES and post the final plan on the City’s website.

LEGAL REVIEW:

The City Attorney has reviewed this report.

FISCAL IMPACT:

There is no fiscal impact associated with adoption of the LHMP. Development of the 2025 City of Maywood Local Hazard Mitigation Plan was fully funded through grant funds provided by the California Governor’s Office of Emergency Services (Cal OES) and the Federal Emergency Management Agency (FEMA).

ATTACHMENT(S)

1. Resolution No. 6450 Adopting Hazard Mitigation Plan

2. FEMA Approvable Pending Adoption Letter (December 29, 2025)

3. City of Maywood 2025 Hazard Mitigation Plan

4. City of Maywood Hazard Mitigation Plan – Presentation

RESOLUTION NO. 6450

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
MAYWOOD, CALIFORNIA ADOPTING THE 2025 CITY OF

MAYWOOD HAZARD MITIGATION PLAN
WHEREAS, the City Council recognizes the threat that natural hazards pose to people and property within City of Maywood; and
WHEREAS, the City of Maywood has prepared a multi-hazard mitigation plan, hereby known as the 2025 City of Maywood Hazard Mitigation Plan, in accordance with federal laws, including the Robert T. Stafford Disaster Relief and Emergency Assistance Act, as amended; the National Flood Insurance Act of 1968, as amended; and the National Dam Safety Program Act, as amended; and
WHEREAS, the 2025 City of Maywood Hazard Mitigation Plan identifies mitigation goals and actions to reduce or eliminate long-term risk to people and property in the City of Maywood from the impacts of future hazards and disasters; and WHEREAS, adoption by the City Council demonstrates its commitment to hazard mitigation and achieving the goals outlined in the 2025 City of Maywood Hazard Mitigation Plan.

NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF MAYWOOD, CALIFORNIA, DOES HEREBY FIND, DETERMINE AND RESOLVE AS FOLLOWS:

Section 1. In accordance with applicable law, the City Council hereby adopts the 2025 City of Maywood Hazard Mitigation Plan, which is on file with the City Clerk.

The Hazard Mitigation Plan on file includes all appendices.

Section 2. While content related to the City of Maywood may require revisions to meet plan approval requirements, changes occurring after adoption will not require the City of Maywood to re-adopt subsequent iterations of the plan. Future plan updates following the approval period for this plan shall require separate adoption resolutions.

Section 3. The City Council finds and determines that the adoption of the 2025 City of Maywood Hazard Mitigation Plan is exempt from the requirements of the California Environmental Quality Act (“CEQA”) pursuant to CEQA Guidelines Section 15061(b)(3) because it can be seen with certainty that there is no possibility this action will have a significant effect on the environment. The adoption of the Hazard Mitigation Plan is an administrative process of the City that will not result in direct or indirect physical changes in the environment.

Section 4. The City Manager or her designee is hereby directed to forward the 2025 Maywood Hazard Mitigation Plan to the California Governor’s Office of Emergency Services, the Federal Emergency Management Agency and any other entity as required by applicable law.

2 PASSED, APPROVED AND ADOPTED THIS 25th day of February 2026. _________________________
Heber Marqez, Mayor
ATTEST:
___________________________
Miguel Leon, Deputy City Clerk
APPROVED AS TO FORM:
___________________________
Roxanne Diaz, City Attorney

STATE OF CALIFORNIA

COUNTY OF LOS ANGELES

CITY OF MAYWOOD
I, Miguel Leon, Deputy City Clerk of the City of Maywood, do hereby certify that the foregoing Resolution No. 6450 was adopted at the adjourned meeting of the City Council of the City of Maywood held on the 25th day of February 2026 by the following vote:

AYES:

NAYES:

ABSENT:

ABSTAINED:
_______________________________
Miguel Leon, Deputy City Clerk

U.S. Department of Homeland Security
FEMA Region 9
1111 Broadway, Suite 1200
Oakland, CA 94607-4052
www.fema.gov
December 29, 2025
Miguel Leon
Assistant to the City Manager
City of Maywood
4319 E. Slauson Ave.

Maywood, CA 90270
Reference: Hazard Mitigation Plan Approvable Pending Adoption City of Maywood, CA
Dear Miguel Leon:

The Federal Emergency Management Agency (FEMA) has completed its review of the 2025 City of Maywood Hazard Mitigation Plan and has determined that the plan is eligible for final approval, pending its formal adoption by City of Maywood.

Formal adoption documentation must be submitted to FEMA Region 9 within one calendar year from the date of this letter. If the adoption is not received within that timeframe, the plan must be updated and resubmitted for review.

FEMA will issue formal approval of the plan upon receipt of the adoption documentation.

Adoption of the plan is required to maintain eligibility for funding under FEMA’s Hazard Mitigation Assistance (HMA) programs. All funding requests will be evaluated individually based on the specific eligibility criteria and requirements of the applicable HMA program.

Please note that while local hazard mitigation plans may include additional content to meet Element H: Additional State Requirements or other local objectives, FEMA’s Approvable Pending Adoption (APA) status does not constitute review or approval of any content exceeding FEMA’s standard mitigation planning requirements.

If you have any questions regarding the planning or review processes, please contact the FEMA Region 9 Hazard Mitigation Planning Team at [email protected].

Sincerely,

Alison Kearns
Planning and Implementation Branch Chief
Mitigation Division
FEMA Region 9

City of Maywood Hazard Mitigation Plan Approvable Pending Adoption Notice December 29, 2025

www.fema.gov
Enclosure (1)
City of Maywood Plan Review Tool, dated December 29, 2025 cc: Robyn Fennig, State Hazard Mitigation Officer, California Governor’s Office of Emergency Services
Victoria LaMar-Haas, Hazard Mitigation Planning Chief, California Governor’s Office of Emergency Services

City of Maywood
2025 Hazard Mitigation Plan

City of Maywood Hazard Mitigation Plan
Table of Contents i

TABLE OF CONTENTS
SECTION 1: INTRODUCTION ...................................................................7 Background .......................................................................................................... 9 Purpose .............................................................................................................. 10 Scope ................................................................................................................. 10 Authority ............................................................................................................. 11 Summary of Plan Contents................................................................................. 11 SECTION 2: PLANNING PROCESS........................................................13 Introduction......................................................................................................... 15 Hazard Mitigation Planning in the City of Maywood............................................ 16 The City of Maywood Hazard Mitigation Steering Committee ............................ 17 Plan Development Meetings ..............................................................................19 HMSC Kick-off and Hazard Identification Meeting – December 4, 2024.............19 Stakeholder Group Meetings – January and February 2025 ..............................20 HMSC Risk Assessment Meeting – February 26, 2025......................................20 Public Risk Assessment Open House – February 26, 2025 ...............................21 HMSC Mitigation Strategy and Plan Review Meeting – April 25, 2025 ...............22 Involving the Public............................................................................................. 23 Public Participation Survey ................................................................................23 Involving the Stakeholders ................................................................................. 26 Incorporation of Plans, Studies, and Technical Information................................ 27 SECTION 3: CITY PROFILE ....................................................................28 Geography and the Environment........................................................................ 30 Climate ............................................................................................................... 31 Population and Demographics............................................................................ 32 Housing, Infrastructure, Critical Assets, and Land Use ...................................... 33 Housing .............................................................................................................33 Infrastructure......................................................................................................33 Critical Assets ....................................................................................................34 Land Use ...........................................................................................................34 Employment and Industry................................................................................... 35 Social Vulnerability ............................................................................................. 35 Changes in Development ................................................................................... 39 SECTION 4: RISK ASSESSMENT...........................................................40 Introduction......................................................................................................... 42 Disaster Declarations ......................................................................................... 43 Hazard Identification........................................................................................... 45 Risk Assessment Tools ...................................................................................... 46 Hazards Assessed Geospatially.........................................................................46 Priority Risk Index..............................................................................................46 Hazard Profiles................................................................................................... 49