National City City Council
November 19, 2024

PAYEE DESCRIPTION CHK NO DATE AMOUNT
WARRANT REGISTER # 13
9/26/2024
THE BANK OF NEW YORK CUSTODIAN FEE - PERIOD 04/01/24 TO 06/30/24 371457 9/23/24 1,875.00 OFFICE SOLUTIONS BUS 50% FURNITURE DEPOSIT / FIRE DEPARTMENT 371461 9/23/24 24,670.49 C A P F OCTOBER 2024 - FIRE LTD / ID0237396 371477 9/26/24 1,298.00 CALIFORNIA LAW ENFOR OCTOBER 2024 - PD LTD / ID0237541 371478 9/26/24 2,656.00 DELTA DENTAL INSURAN OCTOBER 2024 – GRP #05-7029600002 COBRA DENTA 371488 9/26/24 51.00 DELTA DENTAL INSURAN OCTOBER 2024 GRP #05-7029600000 PMI DENTAL INS. 371489 9/26/24 1,824.86 DELTA DENTAL OF CALI OCTOBER 2024 GRP #05-0908600000 DENTAL INS PRE 371490 9/26/24 16,649.19 RELIANCE STANDARD OCTOBER '24 -GRP VAI826233, VCI801146, & VG180848 371516 9/26/24 3,961.48 STAPLES BUSINESS ADV MOP #45704 OFFICE SUPPLIES FOR FINANCE 371527 9/26/24 53.11 THE LINCOLN NATIONAL SEPT. 2024 - GRP #415491 INS /ADJUSTMENT CHARGE 371531 9/26/24 705.22 THE LINCOLN NATIONAL SEPT. 2024 - GRP #415491 INS /ADJUSTMENT CHARGE 371531 9/26/24 212.72 THE LINCOLN NATIONAL OCT 2024 - GRP #415491 LIFE & AD&D, STD, LTD INS 371532 9/26/24 8,417.74 THE LINCOLN NATIONAL OCT 2024 - GRP #415491 LIFE & AD&D, STD, LTD INS 371532 9/26/24 2,574.06 THE PUN GROUP LLP AUDIT OF REGIONAL SOLID WASTE ASSOCIATION 202 371533 9/26/24 4,000.00 Total for Department 69,515.29
Fire
BAUER COMPRESSORS UNIVERSAL NIPPLE/HVY DUTY PIN/BAUER COMP 371423 9/23/24 449.89 CITY OF SAN DIEGO TUITION COST FOR 2 FF ATTEND SD FIRE RESCUE PA 371429 9/23/24 17,454.00 COUNTY OF SAN DIEGO FY 24-25 (7/1/24-6/30/25) UDC MEMBERSHIP FEE 371434 9/23/24 2,501.90 COUNTY OF SAN DIEGO FY24-25 (7/1/24 - 6/30/25)MEMBERSHIP FEE 371434 9/23/24 63,179.00 HAMLYN WILLIAMS INC TEMP EMPLYMT, NARDYEZDA ACOSTA- W/E 9/124 371441 9/23/24 940.00 MES CALIFORNIA ROPE RESCUE EQUIPMENT 371446 9/23/24 3,113.67 PRO BUILD COMPANY MOP #45707,SUPPLIES FOR OUTFITTING NEW FIRE EN 371448 9/23/24 16.57 SID'S CARPET BARN STATION 34 CARPET FOR FRONT OFFICES 371454 9/23/24 13,372.89 STANDARD AUTO RECYCL VEHICLES FOR AUTO-X TRAINING 371455 9/23/24 1,550.00 BENEDEK, ERIC C REIMBRSMNT,DEPLOYMNT EXPENSES, ENTERPRISE 371472 9/26/24 338.30 BOGLE, JEFFREY W REIMBURSMT, TRRVL EXPNSS(HAZMAT CONFRNCE) R 371474 9/26/24 202.39 FEDEX SHIPPED DETECTOR CALIBRATION SERVICE #TIF 880 371493 9/26/24 215.88 L N CURTIS & SONS OUTFITTING OF NEW FIRE ENGINE, SMITH TRUCK EQ 371501 9/26/24 1,596.09 L N CURTIS & SONS OUTFITTING OF NEW FIRE ENGINE, SMITH TRUCK EQ 371501 9/26/24 84.17 L N CURTIS & SONS DISCHARGE CAP & YELLOW POLYFLOW HOSE 371501 9/26/24 245.69 L N CURTIS & SONS DISCHARGE CAP & YELLOW POLYFLOW HOSE 371501 9/26/24 2,088.00 SANCHEZ, EDUARDO REIMBRSMNT, PARKING FEES (SUMMER&FALL SEMES 371518 9/26/24 94.95 WILLY'S ELECTRONIC S MOP #45763, LEAD ACID BATTERY 371537 9/26/24 18.13 Total for Department 107,461.52
Housing / Sec 8
CHRISTENSEN & SPATH CDC-HA AGREEMENT WITH CHRISTENSEN & SPATH 371428 9/23/24 1,800.00 CHRISTENSEN & SPATH CDC-HA AGREEMENT WITH CHRISTENSEN & SPATH 371428 9/23/24 1,950.00 KEYSER MARSTON ASSOC ON-CALL CONSULTING SERVICES 371443 9/23/24 15,897.50 Total for Department 19,647.50
Human Resources
CONCENTRA MEDICAL CE PRE-EMPLOYMENT PHYSICALS 371433 9/23/24 642.00

PAYEE DESCRIPTION CHK NO DATE AMOUNT
WARRANT REGISTER # 13
9/26/2024
CONCENTRA MEDICAL CE PRE-EMPLOYMEMT PHYSICALS 371433 9/23/24 218.00 CONCENTRA MEDICAL CE PRE-EMPLOYMENT PHYSICAL 371433 9/23/24 476.00 CONCENTRA MEDICAL CE PRE-EMPLOYMENT PHYSICAL 371433 9/23/24 1,490.00 ERGOMETRICS POLICE CORPORAL & SERGEANT ASSESSMENT CTR- 371437 9/23/24 13,340.31 GONZALEZ, WILLIAM RETIREE HEALTH BENEFITS - AUGUST2024 371439 9/23/24 660.00 LIEBERT CASSIDY WHI PERSONNEL MATTER #NA040-00032/CONTRACT #2024 371445 9/23/24 2,006.00 LIEBERT CASSIDY WHI PERSONNEL MATTER-CLIENT/MATTER #NA040-00032 371445 9/23/24 15.39 LIEBERT CASSIDY WHI PERSONNEL MATTER #NA040-00032/CONTRACT #2024 371445 9/23/24 1,376.50 LIEBERT CASSIDY WHI SD EMPLOYMENT RELATIONS CONSORTIUM MEMBER 371445 9/23/24 900.00 LIEBERT CASSIDY WHI CLIENT/MATTER #NA040-00034/CONTRACT #20240203 371462 9/25/24 985.50 LIEBERT CASSIDY WHI CLIENT/MATTER #NA040-00035/CONTRACT #20240203 371462 9/25/24 704.00 LIEBERT CASSIDY WHI PERSONNEL MATTER #NA040-00034/CONTRACT #2024 371462 9/25/24 248.50 LIEBERT CASSIDY WHI CLIENT/MATTER #NA040-00033/CONTRACT #20240203 371462 9/25/24 16,161.11 LIEBERT CASSIDY WHI PERSONNEL MATTER #NA040-00033/CONTRACT #2024 371462 9/25/24 71.00 LIEBERT CASSIDY WHI CLIENT/MATTER #NA040-00001/CONTRACT #20240203 371462 9/25/24 534.50 LIEBERT CASSIDY WHI CLIENT/MATTER #NA040-00037/CONTRACT #20240203 371462 9/25/24 924.00 LIEBERT CASSIDY WHI PERSONNEL MATTER #NA040-00029/CONTRACT #2024 371463 9/25/24 106.50 ADMINSURE INC WORKERS' COMP CLAIMS ADMIN - MONTHLY 371464 9/26/24 8,862.00 ADMINSURE INC WORKERS COMP CLAIMS ADMIN SERVICES FOR FY25 371464 9/26/24 8,862.00 ADMINSURE INC WORKERS' COMPENSATION CLAIMS ADMIN-AUGUST, 371464 9/26/24 8,862.00 ADMINSURE INC WORKERS' COMPENSATION CLAIMS ADMIN-JULY 371464 9/26/24 8,604.00 ALTA LANGUAGE SERVIC EMPLOYEE BILINGUAL TESTING 371467 9/26/24 198.00 CONCENTRA MEDICAL CE PRE-EMPLOYMENT PHYSICAL 371483 9/26/24 118.00 FEDEX POLICE RECRUITS POST PELLET B TESTING (LATE FE 371493 9/26/24 6.60 FEDEX POLICE RECRUITS POST PELLET B TESTING 371493 9/26/24 82.55 SMART & FINAL MOP #45756 /POLICE PROMOTION TESTING / HR 371524 9/26/24 103.62 Total for Department 76,558.08
MIS
CURVATURE LLC SFP TRANSCEIVER MODULE 371435 9/23/24 3,511.53 GOVCONNECTION INC CISCO SMARTNET FOR CISCO UNITY HARDWARE 371440 9/23/24 3,078.04 GOVCONNECTION INC CISCO RUGGEDIZED APS 371440 9/23/24 11,133.76 GOVCONNECTION INC CISCO RUGGEDIZED APS 371440 9/23/24 3,592.50 GOVCONNECTION INC CISCO RUGGEDIZED APS 371440 9/23/24 100.00 GOVCONNECTION INC CISCO RUGGEDIZED APS 371440 9/23/24 59.82 GOVCONNECTION INC CISCO RUGGEDIZED APS 371440 9/23/24 1,089.87 SHARP ELECTRONICS CO SHARP MULTIFUNCTION COPIER SUPPLIES 371452 9/23/24 3,166.45 VERIZON WIRELESS VERIZON WIRELESS DATA/PHONES FY25 371459 9/23/24 2,520.65 AT&T SBC/AT&T DATA/PHONES FY25 371468 9/26/24 107.22
AT&T SBC/AT&T DATA/PHONES FY25 371469 9/26/24 2,415.24
AT&T SBC/AT&T DATA/PHONES FY25 371469 9/26/24 16,803.39 AT&T SBC/AT&T DATA/PHONES FY25 371469 9/26/24 195.97
AT&T SBC/AT&T DATA/PHONES FY25 371469 9/26/24 59.29
AT&T SBC/AT&T DATA/PHONES FY25 371469 9/26/24 1,916.39
AT&T SBC/AT&T DATA/PHONES FY25 371469 9/26/24 5.28
AT&T SBC/AT&T DATA/PHONES FY25 371470 9/26/24 4,612.57
BENTLEY SYSTEMS, INC BENTLEY SOFTWARE RENEWAL 371473 9/26/24 1,118.00

PAYEE DESCRIPTION CHK NO DATE AMOUNT
WARRANT REGISTER # 13
9/26/2024
COX COMMUNICATIONS COX BUSINESS DATA/VIDEO FY25 371484 9/26/24 88.26 COX COMMUNICATIONS COX BUSINESS DATA/VIDEO FY25 371485 9/26/24 2,060.43 COX COMMUNICATIONS COX BUSINESS DATA/VIDEO FY25 371485 9/26/24 302.53 NETFILE, INC. NETFILE ANNUAL RENEWAL 371506 9/26/24 6,300.00 WILLY'S ELECTRONIC S ELECTRONICS ACCESSORIES - WILLY'S ELECTRONIC 371537 9/26/24 26.21 WILLY'S ELECTRONIC S ELECTRONICS ACCESSORIES - WILLY'S ELECTRONIC 371537 9/26/24 38.40 WILLY'S ELECTRONIC S ELECTRONICS ACCESSORIES - WILLY'S ELECTRONIC 371537 9/26/24 97.88 WILLY'S ELECTRONIC S ELECTRONICS ACCESSORIES - WILLY'S ELECTRONIC 371537 9/26/24 44.32 WILLY'S ELECTRONIC S ELECTRONICS ACCESSORIES - WILLY'S ELECTRONIC 371537 9/26/24 44.60 WILLY'S ELECTRONIC S ELECTRONICS ACCESSORIES - WILLY'S ELECTRONIC 371537 9/26/24 148.28 WILLY'S ELECTRONIC S ELECTRONICS ACCESSORIES - WILLY'S ELECTRONIC 371537 9/26/24 194.34 WILLY'S ELECTRONIC S ELECTRONICS ACCESSORIES - WILLY'S ELECTRONIC 371537 9/26/24 146.38 WILLY'S ELECTRONIC S ELECTRONICS ACCESSORIES - WILLY'S ELECTRONIC 371537 9/26/24 62.15 WILLY'S ELECTRONIC S ELECTRONICS ACCESSORIES - WILLY'S ELECTRONIC 371537 9/26/24 102.61 Total for Department 65,142.36
NSD
BOOT WORLD MOP 64096 BOOTS JAMES KIM 371425 9/23/24 195.73 BOOT WORLD MOP 64096 BOOTS ROMAN CRUZ 371425 9/23/24 200.00 COMCATE SOFTWARE,INC CODE SOFTWARE PROGRAM 371432 9/23/24 12,959.00 PRO BUILD COMPANY MOP 45707 PAINT SUPPLIES 371448 9/23/24 347.98 Total for Department 13,702.71
Police
FITCHHORN, KYLE REIM: TRAFFIC COLLISION 2 WEEKS - KFITCHHORN 371438 9/23/24 334.60 HERNANDEZ, PAUL REIM: SLI SESSION 5 - PHERNANDEZ 371442 9/23/24 182.00 SABALA, ANTHONY J REIM: FIELD TRAINING OFFICER COURSE - ASABALA 371449 9/23/24 1,160.63 SAN DIEGO POLICE EQU BALLISTIC VESTS / PALMA / PD 371450 9/23/24 1,356.31 IBARRA, MARK TRAINING POST PLN 4 ADV SUB FTO FOR IBARRA PRC 371498 9/26/24 336.00 WADSWORTH, MATTHEW TRAINING POST PL 4 ADV SUBSFTO WADSWORTH PR 371535 9/26/24 336.00 Total for Department 3,705.54
Risk
CLAIMS MANAGEMENT AS AGREEMENT TO PROVIDE MONTHLY RISK~ 371430 9/23/24 6,400.00 CLAIMS MANAGEMENT AS AGREEMENT TO PROVIDE MONTHLY RISK~MAY 371431 9/23/24 6,800.00 EBIX INC BASE ANNUAL FEE UP TO 183 ACCTS-(06/24-05/25) 371492 9/26/24 3,108.20 Total for Department 16,308.20
A/P Total 1,246,105.25

PAYROLL
Pay period Start Date End Date Check Date
20 9/3/2024 9/16/2024 9/25/2024 1,614,029.47

PAYEE DESCRIPTION CHK NO DATE AMOUNT
WARRANT REGISTER # 13
9/26/2024

WIRED PAYMENTS
Finance
PUBLIC EMP RETIREMEN REPLACEMENT CHARGES/ERIC CROCKETT 242680139 9/26/24 375.83 PUBLIC EMP RETIREMEN SERVICE PERIOD 09/03/2024-09/16/2024 242690179 9/26/24 354,651.35 Housing / Sec 8
UNION TOWER ONE LP UNION TOWER CONSTRUCTION DRAW REQUEST #3 3644 9/26/24 1,299,036.80 GRAND TOTAL 4,514,198.70

AGENDA REPORT
Department: Finance
Prepared by: Karla Apalategui, Sr. Accounting Assistant Meeting Date: Tuesday, November 19, 2024
Approved by: Benjamin A. Martinez, City Manager
SUBJECT:

Warrant Register #14 for the period of 9/27/24 through 10/03/24 in the amount of $1,984,481.70 RECOMMENDATION:

Ratify Warrants Totaling $1,984,481.70
BOARD/COMMISSION/COMMITTEE PRIOR ACTION:

Not Applicable.

EXPLANATION:

Per Government Section Code 37208, below are the payments issued for period 9/27/24 – 10/03/24. Consistent with Department of Finance’s practice, listed below are all payments above $50,000.

Vendor Check/Wire Amount Explanation
SDG&E 371659 $ 98,610.54 Gas & Electric for Facilities Sept 24 SD Mechanical 371660 $183,351.00 Facilities AC Unit Inspection FY25 Metro Wastewater 371681 $ 75,518.00 Metro JPA Annual Budget FY25 FINANCIAL STATEMENT:

Warrant total $1,984,481.70
RELATED CITY COUNCIL 2020-2025 STRATEGIC PLAN GOAL:

Not Applicable
ENVIRONMENTAL REVIEW:

This is not a project under CEQA and is therefore not subject to environmental review.CCR15378; PRC 21065.

PUBLIC NOTIFICATION:

The Agenda Report was posted within 72 hours of the meeting date and time in accordance with the Ralph M. Brown Act.

ORDINANCE:

Not Applicable
EXHIBIT:

Exhibit A – Warrant Register No. 14

PAYEE DESCRIPTION CHK NO DATE AMOUNT
Mayor and Council
STAPLES BUSINESS ADV MOP# 4570DANIEL GONZALEZ - OFF SUP - BUSH ACCN 371664 10/3/24 83.26 Total for Department 83.26
Building/Planning
Total for Department 0.00
CAO
DEVANEY PATE MORRIS LEGAL SERVICES FOR THE PORT OF 371635 10/3/24 6,450.00 STAPLES BUSINESS ADV MOP 45704 / OFFICE SUPPLY / CAO 371664 10/3/24 94.68 STAPLES BUSINESS ADV MOP 45704 / OFFICE SUPPLIES / CAO 371664 10/3/24 126.92 THOMSON REUTERS WESTLAW SERVICES 371669 10/3/24 637.84
Total for Department 7,309.44
City Clerk
Total for Department 0.00
CMO
STAPLES BUSINESS ADV MOP#45704 - CMO OFFICE SUPPLIES 371664 10/3/24 11.24 STAPLES BUSINESS ADV MOP#45704 - CMO - OFFICE SUPPLIES 371664 10/3/24 3.69 STAPLES BUSINESS ADV MOP#45704 - SMARTSTOCK FORK COUNTER DISPENS 371664 10/3/24 3.69 STAPLES BUSINESS ADV MOP# 45704 - CMO COPY PAPER 371664 10/3/24 319.66 Total for Department 338.28
Community Services/Nutrition/Library
ALDEMCO FOOD/CONSUMABLES AS NEEDED FOR NUTRITION C 371538 10/2/24 379.47 ALDEMCO FOOD/CONSUMABLES AS NEEDED FOR NUTRITION C 371538 10/2/24 1,283.52 ALDEMCO FOOD/CONSUMABLES AS NEEDED FOR NUTRITION C 371538 10/2/24 1,557.84 ALDEMCO FOOD/CONSUMABLES AS NEEDED FOR NUTRITION C 371538 10/2/24 305.29 ALDEMCO FOOD/CONSUMABLES AS NEEDED FOR NUTRITION C 371538 10/2/24 2,491.58 4 IMPRINT INC 4IMPRINT ADULT LITERACY MERCHANDISE 371621 10/3/24 2,328.92 ALDEMCO FOOD/CONSUMABLES AS NEEDED FOR NUTRITION C 371624 10/3/24 1,737.45 ALL FRESH PRODUCTS FOOD/CONSUMABLES AS NEEDED FOR NUTRITION C 371626 10/3/24 878.10 AMAZON PRG SUP FOR CASA AND MLK OFFICE SUP/CSD 371627 10/3/24 22.78 AMAZON PRG SUP FOR CASA AND MLK OFFICE SUP/CSD 371627 10/3/24 417.74 AMAZON WEDGE CAR SEAT & CRATE DOLLY 371627 10/3/24 191.35 AMAZON CAMACHO REC DANCE PROGRAMMING ITEMS 371627 10/3/24 51.37 MATRIX DEVELOPMENT L MATRIX DEVELOPMENT- FAMILY LITERACY 371648 10/3/24 1,350.00 SMART & FINAL MOP 45756 CASA YOUTH PROGRAMMING/CSD 371663 10/3/24 99.71 STAPLES BUSINESS ADV MOP 45704- STAPLES, LIBRARY, POPCORN 371664 10/3/24 71.38 WARRANT REGISTER # 14
10/3/2024

PAYEE DESCRIPTION CHK NO DATE AMOUNT
WARRANT REGISTER # 14
10/3/2024
STAPLES BUSINESS ADV MOP 45704 MLK OFFICE SUPPLIES/CSD 371664 10/3/24 23.64 STAPLES BUSINESS ADV MOP 45704 MLK OFFICE AND FIRST AID SUPPLIES/CS 371664 10/3/24 60.16 STAPLES BUSINESS ADV MOP 45704 MLK OFFICE AND FIRST AID SUPPLIES/CS 371664 10/3/24 27.60 STAPLES BUSINESS ADV MOP 45704 MLK OFFICE SUPPLIES 371664 10/3/24 38.72 STAPLES BUSINESS ADV MOP 45704 FIRST AID SUPPLIES/CSD 371664 10/3/24 11.81 STAPLES BUSINESS ADV MOP 45704 MLK OFFICE SUPPLIES/CSD 371664 10/3/24 53.71 STAPLES BUSINESS ADV BAND AIDS 371664 10/3/24 11.81
STAPLES BUSINESS ADV LAMINATING POUCHES 371664 10/3/24 39.11 STAPLES BUSINESS ADV OFFICE SUPPLIES FOR NUTRITION 371664 10/3/24 121.93 STAPLES BUSINESS ADV OFFICE SUPPLIES FOR NUTRITION 371664 10/3/24 19.56 STAPLES BUSINESS ADV OFFICE SUPPLIES FOR NUTRITION 371664 10/3/24 136.75 Total for Department 13,711.30
Engineering / PW's
AAIR PURIFICATION SY AUTO SUPPLIES FY25-PW/EQM 371622 10/3/24 1,146.46 AAIR PURIFICATION SY TRIP CHARGE FOR PLYMOVENT MOTOR FY25-PW/EQ 371622 10/3/24 135.00 AIRGAS USA LLC MOP 45714 PARK SUPPLIES FY25-PW/PARKS 371623 10/3/24 171.68 AMAZON CAPITAL SERVI DOG WASTE STATION FOR BAGS FY25-PW/PARKS 371628 10/3/24 239.24 AMAZON CAPITAL SERVI PACK OF 12 CARBURETOR ADJMNT TOOL FY25-PW/PA 371628 10/3/24 25.96 CALIFORNIA ELECTRIC MOP 45698 ELECTRIC SUPPLIES FY25-PW/FAC 371631 10/3/24 53.53 GRAINGER MOP 65179 BUILDING SUPPLIES FY25-PW/FAC 371639 10/3/24 13.87 GRAINGER MOP 65179 BUILDING SUPPLIES FY25-PW/FAC 371639 10/3/24 367.13 GRAINGER MOP 65179 BUILDING SUPPLIES FY25-PW/WW 371639 10/3/24 78.74 HAAKER EQUIPMENT COM PARTS AND SMALL EQUIPMENT FY25-PW/EQM 371640 10/3/24 1,174.50 HASA INC CHEMICALS FOR MUNICIPAL POOL FY25-PW/FAC 371641 10/3/24 607.30 HASA INC CHEMICALS FOR MUNICIPAL POOL FY25-PW/FAC 371641 10/3/24 723.23 HASA INC CHEMICALS FOR MUNICIPAL POOL FY25-PW/FAC 371641 10/3/24 1,234.01 HOME DEPOT CREDIT SE BPO: BUILDING MATERIAL SUPPLIES FOR FY25-PW/FA 371643 10/3/24 241.83 HOME DEPOT CREDIT SE BPO: BUILDING MATERIAL SUPPLIES FOR FY25-PW/FA 371643 10/3/24 109.71 HOME DEPOT CREDIT SE BPO: BUILDING MATERIAL SUPPLIES FOR FY25-PW/FA 371643 10/3/24 286.76 JJJ ENTERPRISES FIRE AND SECURITY ALARM MONITORING FY25-PW/F 371644 10/3/24 330.00 JJJ ENTERPRISES FIRE AND SECURITY ALARM MONITORING FY25-PW/F 371644 10/3/24 200.00 JJJ ENTERPRISES FIRE AND SECURITY ALARM MONITORING FY25-PW/F 371644 10/3/24 390.00 JJJ ENTERPRISES FIRE AND SECURITY ALARM MONITORING FY25-PW/F 371644 10/3/24 90.00 KIMBALL MIDWEST GRINDER WHEELS FOR EQM FY25-PW/EQM 371645 10/3/24 365.50 KTUA NC OLDCC INSTALLATION RESILIENCY GRANT 371646 10/3/24 1,700.00 MASON'S SAW & LAWNMO MOP 45729 LANDSCAPE SUPPLIES FY25-PW/PARKS 371647 10/3/24 365.76 MUNICIPAL MAINTENANC SEAT BELT BUCKLE FY25-PW/EQM 371649 10/3/24 165.35 PARTS AUTHORITY METR MOP 75943 AUTO SUPPLIES FY25-PW/EQM 371650 10/3/24 39.12 PARTS AUTHORITY METR MOP 75943 AUTO SUPPLIES FY25-PW/EQM 371650 10/3/24 39.43 PARTS AUTHORITY METR MOP 75943 AUTO SUPPLIES FY25-PW/EQM 371651 10/3/24 19.52 PARTS AUTHORITY METR MOP 75943 AUTO SUPPLIES FY25-PW/EQM 371652 10/3/24 10.15 POWERSTRIDE BATTERY MOP 67839 POWERSTRIDE BATTERY FY25-PW/EQM 371653 10/3/24 353.51 PRO BUILD COMPANY MOP 45707 GENERAL SUPPLIES FY25-PW/FAC 371654 10/3/24 233.49 PRO BUILD COMPANY MOP 45707 GENERAL SUPPLIES FY25-PW/FAC 371654 10/3/24 194.97 PRO BUILD COMPANY MOP 45707 GENERAL SUPPLIES FY25-PW/FAC 371654 10/3/24 52.82 PRO BUILD COMPANY MOP 45707 GENERAL SUPPLIES FY25-PW/FAC 371654 10/3/24 189.27

PAYEE DESCRIPTION CHK NO DATE AMOUNT
WARRANT REGISTER # 14
10/3/2024
PRO BUILD COMPANY MOP 45707 GENERAL SUPPLIES FY25-PW/FAC 371654 10/3/24 49.43 PRO BUILD COMPANY MOP 45707 GENERAL SUPPLIES FY25-PW/FAC 371654 10/3/24 20.13 PRO BUILD COMPANY MOP 45707 GENERAL SUPPLIES FY25-PW/FAC 371654 10/3/24 22.10 PRO BUILD COMPANY MOP 45707 GENERAL SUPPLIES FY25-PW/FAC 371654 10/3/24 226.95 PRO BUILD COMPANY MOP 45707 GENERAL SUPPLIES FY25-PW/FAC 371654 10/3/24 80.31 PRO BUILD COMPANY MOP 45707 GENERAL SUPPLIES FY25-PW/FAC 371654 10/3/24 89.95 PRO BUILD COMPANY MOP 45707 GENERAL SUPPLIES FY25-PW/FAC 371654 10/3/24 170.40 PRO BUILD COMPANY MOP 45707 GENERAL SUPPLIES FY25-PW/FAC 371654 10/3/24 455.03 PRO BUILD COMPANY MOP 45707 GENERAL SUPPLIES FY25-PW/STREETS 371654 10/3/24 157.09 PRO BUILD COMPANY MOP 45707 GENERAL SUPPLIES FY25-PW/WW 371654 10/3/24 32.27 PRO BUILD COMPANY MOP 45707 GENERAL SUPPLIES FY25-PW/WW 371654 10/3/24 135.01 PRO BUILD COMPANY MOP 45707 SEWER SUPPLIES FY25-PW/WW 371654 10/3/24 22.57 PRO BUILD COMPANY MOP 45707 GENERAL SUPPLIES FY25-PW/WW 371654 10/3/24 48.93 PRO BUILD COMPANY MOP 45707 GENERAL SUPPLIES FY25-PW/PARKS 371654 10/3/24 43.53 PRO BUILD COMPANY MOP 45707 GENERAL SUPPLIES FY25-PW/PARKS 371654 10/3/24 9.78 PROJECT PROFESSIONAL WASTEWATER ADMINISTRATION 371655 10/3/24 265.00 PRUDENTIAL OVERALL S MOP 45742 LAUNDRY SERVICES FY25-PW/EQM 371656 10/3/24 59.11 PRUDENTIAL OVERALL S MOP 45742 LAUNDRY SERVICES FY25-PW/FAC 371656 10/3/24 45.24 PRUDENTIAL OVERALL S MOP 45742 LAUNDRY SERVICES FY25-PW/FAC 371656 10/3/24 28.43 PRUDENTIAL OVERALL S MOP 45742 LAUNDRY SERVICES FY25-PW/FAC 371656 10/3/24 14.42 PRUDENTIAL OVERALL S MOP 45742 LAUNDRY SERVICES FY25-PW/FAC 371656 10/3/24 45.11 PRUDENTIAL OVERALL S MOP 45742 LAUNDRY SERVICES FY25-PW/STS 371656 10/3/24 168.02 PRUDENTIAL OVERALL S MOP 45742 LAUNDRY SERVICES FY25-PW/STS 371656 10/3/24 95.72 PRUDENTIAL OVERALL S MOP 45742 LAUNDRY SERVICES FY25-PW/STS 371656 10/3/24 154.87 PRUDENTIAL OVERALL S MOP 45742 LAUNDRY SERVICES FY25-PW/WW 371656 10/3/24 132.97 PRUDENTIAL OVERALL S MOP 45742 LAUNDRY SERVICES FY25-PW/WW 371656 10/3/24 52.94 PRUDENTIAL OVERALL S MOP 45742 LAUNDRY SERVICES FY25-PW/WW 371656 10/3/24 200.63 PRUDENTIAL OVERALL S MOP 45742 LAUNDRY SERVICES FY25-PW/PARKS 371656 10/3/24 91.77 SAN DIEGO GAS & ELEC GAS AND ELECTRIC FOR STREETS SEPT FY25-PW 371658 10/3/24 55.67 SAN DIEGO GAS & ELEC GAS AND ELECTRIC FOR STREETS SEPT FY25-PW 371658 10/3/24 58.12 SAN DIEGO GAS & ELEC GAS AND ELECTRIC FOR FACILITIES SEPT FY25-PW 371659 10/3/24 98,610.54 SAN DIEGO MECHANICAL FACILITY AC UNIT INSPECTIONS FY25-PW/FAC 371660 10/3/24 183,351.00 SEDANO FORD OF LM, I R&M CITY VEHICLES FY25-PW/EQM 371661 10/3/24 548.90 SEDANO FORD OF LM, I R&M CITY VEHICLES FY25-PW/EQM 371661 10/3/24 987.52 SITEONE LANDSCAPE SU MOP 69277 LANDSCAPE SUPPLIES FY25-PW/PARKS 371662 10/3/24 480.28 STAPLES BUSINESS ADV OFFICE SUPPLIES FY25-PW/ENG 371664 10/3/24 1,487.70 SWEETWATER AUTHORITY WATER SERVICE FOR FACILITIES JUL-SEPT FY25-PW 371665 10/3/24 127.62 SWEETWATER AUTHORITY WATER SERVICE FOR FACILITIES JUL-SEPT FY25-PW 371666 10/3/24 590.09 SWEETWATER AUTHORITY WATER SERVICE FOR FACILITIES JUL-SEPT FY25-PW 371666 10/3/24 605.35 SWEETWATER AUTHORITY WATER SERVICE FOR FACILITIES JUL-SEPT FY25-PW 371666 10/3/24 127.62 SWEETWATER AUTHORITY WATER SERVICE FOR FACILITIES JUL-SEPT FY25-PW 371666 10/3/24 754.29 SWEETWATER AUTHORITY WATER SERVICE FOR FACILITIES JUL-SEPT FY25-PW 371666 10/3/24 147.03 SWEETWATER AUTHORITY WATER SERVICE FOR FACILITIES JUL-SEPT FY25-PW 371666 10/3/24 625.95 SWEETWATER AUTHORITY WATER SERVICE FOR FACILITIES JUL-SEPT FY25-PW 371666 10/3/24 308.79 SWEETWATER AUTHORITY WATER SERVICE FOR FACILITIES JUL-SEPT FY25-PW 371666 10/3/24 383.59 SWEETWATER AUTHORITY WATER SERVICE FOR FACILITIES JUL-SEPT FY25-PW 371666 10/3/24 127.62 SWEETWATER AUTHORITY WATER SERVICE FOR FACILITIES JUL-SEPT FY25-PW 371666 10/3/24 1,998.75 SWEETWATER AUTHORITY WATER SERVICE FOR FACILITIES JUL-SEPT FY25-PW 371666 10/3/24 1,218.91

PAYEE DESCRIPTION CHK NO DATE AMOUNT
WARRANT REGISTER # 14
10/3/2024
SWEETWATER AUTHORITY WATER SERVICE FOR FACILITIES JUL-SEPT FY25-PW 371666 10/3/24 127.62 SWEETWATER AUTHORITY WATER SERVICE FOR FACILITIES JUL-SEPT FY25-PW 371666 10/3/24 302.71 SWEETWATER AUTHORITY WATER SERVICE FOR FACILITIES JUL-SEPT FY25-PW 371666 10/3/24 363.37 SWEETWATER AUTHORITY WATER SERVICE FOR FACILITIES JUL-SEPT FY25-PW 371666 10/3/24 127.62 SWEETWATER AUTHORITY WATER SERVICE FOR FACILITIES JUL-SEPT FY25-PW 371666 10/3/24 127.62 SWEETWATER AUTHORITY WATER SERVICE FOR FACILITIES JUL-SEPT FY25-PW 371666 10/3/24 457.73 SWEETWATER AUTHORITY WATER SERVICE FOR FACILITIES JUL-SEPT FY25-PW 371666 10/3/24 403.53 SWEETWATER AUTHORITY WATER SERVICE FOR FACILITIES JUL-SEPT FY25-PW 371666 10/3/24 1,084.55 SWEETWATER AUTHORITY WATER SERVICE FOR PARKS JUL-SEPT FY25-PW 371666 10/3/24 9,663.42 SWEETWATER AUTHORITY WATER SERVICE FOR PARKS JUL-SEPT FY25-PW 371666 10/3/24 10,505.92 SWEETWATER AUTHORITY WATER SERVICE FOR PARKS JUL-SEPT FY25-PW 371666 10/3/24 146.54 SWEETWATER AUTHORITY WATER SERVICE FOR PARKS JUL-SEPT FY25-PW 371666 10/3/24 3,189.79 SWEETWATER AUTHORITY WATER SERVICE FOR PARKS JUL-SEPT FY25-PW 371666 10/3/24 160.14 SWEETWATER AUTHORITY WATER SERVICE FOR PARKS JUL-SEPT FY25-PW 371666 10/3/24 1,353.00 SWEETWATER AUTHORITY WATER SERVICE FOR PARKS JUL-SEPT FY25-PW 371666 10/3/24 136.57 SWEETWATER AUTHORITY WATER SERVICE FOR PARKS JUL-SEPT FY25-PW 371666 10/3/24 9,250.54 SWEETWATER AUTHORITY WATER SERVICE FOR PARKS JUL-SEPT FY25-PW 371666 10/3/24 146.66 SWEETWATER AUTHORITY WATER SERVICE FOR PARKS CLOSING BILL FY25-PW 371666 10/3/24 548.85 SWEETWATER AUTHORITY WATER SERVICE FOR PARKS JUL-SEPT FY25-PW 371666 10/3/24 133.18 SWEETWATER AUTHORITY WATER SERVICE FOR FACILITIES JUL-SEPT FY25-PW 371667 10/3/24 66.53 SWEETWATER AUTHORITY WATER SERVICE FOR FACILITIES JUL-SEPT FY25-PW 371667 10/3/24 77.85 SWEETWATER AUTHORITY WATER SERVICE FOR FACILITIES JUL-SEPT FY25-PW 371667 10/3/24 26.09 SWEETWATER AUTHORITY WATER SERVICE FOR FACILITIES JUL-SEPT FY25-PW 371667 10/3/24 46.31 SWEETWATER AUTHORITY WATER SERVICE FOR FACILITIES JUL-SEPT FY25-PW 371667 10/3/24 127.62 SWEETWATER AUTHORITY WATER BILL FOR WASTEWATER JUL-SEPT FY25-PW 371667 10/3/24 26.09 SWEETWATER AUTHORITY WATER SERVICE FOR PARKS JUL-SEPT FY25-PW 371667 10/3/24 102.87 SWEETWATER AUTHORITY WATER SERVICE FOR PARKS JUL-SEPT FY25-PW 371667 10/3/24 89.39 SWEETWATER AUTHORITY WATER SERVICE FOR PARKS JUL-SEPT FY25-PW 371667 10/3/24 89.39 SWEETWATER AUTHORITY WATER SERVICE FOR PARKS JUL-SEPT FY25-PW 371667 10/3/24 113.99 SWEETWATER AUTHORITY WATER SERVICE FOR PARKS JUL-SEPT FY25-PW 371667 10/3/24 106.22 SWEETWATER AUTHORITY WATER SERVICE FOR PARKS JUL-SEPT FY25-PW 371667 10/3/24 96.13 SWEETWATER AUTHORITY WATER SERVICE FOR PARKS JUL-SEPT FY25-PW 371667 10/3/24 45.56 SWEETWATER AUTHORITY WATER SERVICE FOR PARKS JUL-SEPT FY25-PW 371667 10/3/24 45.56 SWEETWATER AUTHORITY WATER SERVICE FOR PARKS JUL-SEPT FY25-PW 371667 10/3/24 89.39 SWEETWATER AUTHORITY WATER SERVICE FOR PARKS JUL-SEPT FY25-PW 371667 10/3/24 45.56 SWEETWATER AUTHORITY WATER SERVICE FOR PARKS JUL-SEPT FY25-PW 371667 10/3/24 27.70 SWEETWATER AUTHORITY WATER SERVICE FOR PARKS JUL-SEPT FY25-PW 371667 10/3/24 45.56 SWEETWATER AUTHORITY WATER SERVICE FOR PARKS JUN-AUG FY25-PW/PAR 371667 10/3/24 89.39 SWEETWATER AUTHORITY WATER SERVICE FOR PARKS JUN-AUG FY25-PW/PAR 371667 10/3/24 89.39 SWEETWATER AUTHORITY WATER SERVICE FOR PARKS JUL-SEPT FY25-PW 371667 10/3/24 45.56 SWEETWATER AUTHORITY WATER SERVICE FOR PARKS JUL-SEPT FY25-PW 371667 10/3/24 45.56 SWEETWATER AUTHORITY WATER SERVICE FOR PARKS JUL-SEPT FY25-PW 371667 10/3/24 45.56 SWEETWATER AUTHORITY WATER SERVICE FOR PARKS JUL-SEPT FY25-PW 371667 10/3/24 45.56 SWEETWATER AUTHORITY WATER SERVICE FOR PARKS JUL-SEPT FY25-PW 371667 10/3/24 45.56 SWEETWATER AUTHORITY WATER SERVICE FOR PARKS JUL-SEPT FY25-PW 371667 10/3/24 89.39 SWEETWATER AUTHORITY WATER SERVICE FOR PARKS JUL-SEPT FY25-PW 371667 10/3/24 27.70 SWEETWATER AUTHORITY WATER SERVICE FOR PARKS JUL-SEPT FY25-PW 371667 10/3/24 74.88 SWEETWATER AUTHORITY WATER SERVICE FOR PARKS JUL-SEPT FY25-PW 371667 10/3/24 27.70

PAYEE DESCRIPTION CHK NO DATE AMOUNT
WARRANT REGISTER # 14
10/3/2024
SWEETWATER AUTHORITY WATER SERVICE FOR PARKS JUL-SEPT FY25-PW 371667 10/3/24 27.70 THE LLOYD PEST CONTR CITY WIDE PEST CONTROL FY25-PW/FAC 371668 10/3/24 79.00 THE LLOYD PEST CONTR CITY WIDE PEST CONTROL FY25-PW/FAC 371668 10/3/24 92.00 THE LLOYD PEST CONTR CITY WIDE PEST CONTROL FY25-PW/FAC 371668 10/3/24 72.00 THE LLOYD PEST CONTR CITY WIDE PEST CONTROL FY25-PW/FAC 371668 10/3/24 53.00 THE LLOYD PEST CONTR CITY WIDE PEST CONTROL FY25-PW/FAC 371668 10/3/24 105.00 THE LLOYD PEST CONTR CITY WIDE PEST CONTROL FY25-PW/FAC 371668 10/3/24 48.00 THE LLOYD PEST CONTR CITY WIDE PEST CONTROL FY25-PW/FAC 371668 10/3/24 105.00 THE LLOYD PEST CONTR CITY WIDE PEST CONTROL FY25-PW/FAC 371668 10/3/24 52.00 THE LLOYD PEST CONTR CITY WIDE PEST CONTROL FY25-PW/FAC 371668 10/3/24 52.00 THE LLOYD PEST CONTR CITY WIDE PEST CONTROL FY25-PW/FAC 371668 10/3/24 46.00 THE LLOYD PEST CONTR CITY WIDE PEST CONTROL FY25-PW/FAC 371668 10/3/24 132.00 THE LLOYD PEST CONTR CITY WIDE PEST CONTROL FY25-PW/FAC 371668 10/3/24 114.00 THE LLOYD PEST CONTR CITY WIDE PEST CONTROL FY25-PW/FAC 371668 10/3/24 48.00 THE LLOYD PEST CONTR CITY WIDE PEST CONTROL FY25-PW/FAC 371668 10/3/24 48.00 THE LLOYD PEST CONTR CITY WIDE PEST CONTROL FY25-PW/FAC 371668 10/3/24 115.00 THE LLOYD PEST CONTR CITY WIDE PEST CONTROL FY25-PW/FAC 371668 10/3/24 52.00 THE LLOYD PEST CONTR CITY WIDE PEST CONTROL FY25-PW/FAC 371668 10/3/24 52.00 TOPECO PRODUCTS MOP 63849 AUTO SUPPLIES FY25-PW/EQM 371670 10/3/24 67.44 VALLEY INDUSTRIAL SP MOP 46453 INDUSTRIAL SUPPLIES FY25-PW/FAC 371672 10/3/24 468.45 VALLEY INDUSTRIAL SP MOP 46453 INDUSTRIAL SUPPLIES FY25-PW/FAC 371672 10/3/24 119.07 VALLEY INDUSTRIAL SP MOP 46453 INDUSTRIAL SUPPLIES FY25-PW/FAC 371672 10/3/24 236.73 VALLEY INDUSTRIAL SP MOP 46453 INDUSTRIAL SUPPLIES FY25-PW/FAC 371672 10/3/24 417.12 VISTA PAINT MOP 68834 PAINT SUPPLIES FY25-PW/FAC 371673 10/3/24 323.71 VISTA PAINT MOP 68834 PAINT SUPPLIES FY25-PW/FAC 371673 10/3/24 276.62 VISTA PAINT YELLOW TRAFFIC PAINT FY25-PW/STS 371674 10/3/24 522.00 WAXIE SANITARY SUPPL BPO: JANITORIAL SUPPLIES FY25-PW/FAC 371675 10/3/24 3,027.06 WESTFLEX INDUSTRIAL MOP 63850 SEWER SUPPLIES FY25-PW/WW 371676 10/3/24 22.29 WETMORES MOP 80333 AUTO SUPPLIES FY25-PW/EQM 371677 10/3/24 115.53 WETMORES MOP 80333 AUTO SUPPLIES FY25-PW/EQM 371677 10/3/24 84.04 WETMORES ALTERNATOR FIRE VEH #151 FY25-PW/EQM 371677 10/3/24 1,509.86 WETMORES MOP 80333 AUTO SUPPLIES FY25-PW/EQM 371677 10/3/24 82.56 WHITE CAP, LP ROAD REPAIR SUPPLIES FY25-PW/STS 371678 10/3/24 815.08 WILLY'S ELECTRONIC S MOP 45763 ELECTRONIC SUPPLIES FY25-PW/FAC 371679 10/3/24 36.82 WILLY'S ELECTRONIC S MOP 45763 ELECTRIC SUPPLIES FY25-PW/EQM 371679 10/3/24 30.11 Z A P MANUFACTURING TRAFFIC CONTROL SUPPLIES FY25-PW/STS 371680 10/3/24 613.23 METRO WASTEWATER JPA METRO JPA ANNUAL BUDGET FY25 371681 10/3/24 75,518.00 Total for Department 432,562.73
Finance
BAVENCOFF JR, DAVID RETIREE HEALTH BENEFITS - OCTOBER 2024 371539 10/3/24 500.00 BEARD, PATRICIA RETIREE HEALTH BENEFITS - OCTOBER 2024 371540 10/3/24 70.00 BEVERIDGE, MARK RETIREE HEALTH BENEFITS - OCTOBER 2024 371541 10/3/24 640.00 BISHOP, RANDY RETIREE HEALTH BENEFITS - OCTOBER 2024 371542 10/3/24 110.00 BOEGLER, CRAIG RETIREE HEALTH BENEFITS - OCTOBER 2024 371543 10/3/24 260.00 BULL, PARRIS RETIREE HEALTH BENEFITS - OCTOBER 2024 371544 10/3/24 580.00 CAMEON, CHRISTOPHER RETIREE HEALTH BENEFITS - OCTOBER 2024 371545 10/3/24 400.00

PAYEE DESCRIPTION CHK NO DATE AMOUNT
WARRANT REGISTER # 14
10/3/2024
CANEDO, RAMON RETIREE HEALTH BENEFITS - OCTOBER 2024 371546 10/3/24 620.00 CASTELLANOS, DAVID RETIREE HEALTH BENEFITS - OCTOBER 2024 371547 10/3/24 500.00 CESNAUSKAS, STEVEN RETIREE HEALTH BENEFITS - OCTOBER 2024 371548 10/3/24 400.00 CHELIUS, ANGELA RETIREE HEALTH BENEFITS - OCTOBER 2024 371549 10/3/24 460.00 COLE, LYNN RETIREE HEALTH BENEFITS - OCTOBER 2024 371550 10/3/24 165.00 COLLINSON, CURTIS RETIREE HEALTH BENEFITS - OCTOBER 2024 371551 10/3/24 420.00 CONDON, DONALD RETIREE HEALTH BENEFITS - OCTOBER 2024 371552 10/3/24 280.00 CORDERO, ESTELA RETIREE HEALTH BENEFITS - OCTOBER 2024 371553 10/3/24 520.00 DALLA, MICHAEL RETIREE HEALTH BENEFITS - OCTOBER 2024 371554 10/3/24 900.00 DANESHFAR, ZIA-E-DIN RETIREE HEALTH BENEFITS - OCTOBER 2024 371555 10/3/24 250.00 DEESE, LESLIE RETIREE HEALTH BENEFITS - OCTOBER 2024 371556 10/3/24 660.00 DESROCHERS, PAUL RETIREE HEALTH BENEFITS - OCTOBER 2024 371557 10/3/24 110.00 DIAZ, MIGUEL RETIREE HEALTH BENEFITS - OCTOBER 2024 371558 10/3/24 680.00 DREDGE, JAMES RETIREE HEALTH BENEFITS - OCTOBER 2024 371559 10/3/24 250.00 DUONG, MINH RETIREE HEALTH BENEFITS - OCTOBER 2024 371560 10/3/24 280.00 EISER III, GEORGE RETIREE HEALTH BENEFITS - OCTOBER 2024 371561 10/3/24 250.00 ESPIRITU, DAVID RETIREE HEALTH BENEFITS - OCTOBER 2024 371562 10/3/24 620.00 ETZLER, JEFFREY RETIREE HEALTH BENEFITS - OCTOBER 2024 371563 10/3/24 460.00 FABINSKI, DANIEL RETIREE HEALTH BENEFITS - OCTOBER 2024 371564 10/3/24 220.00 FELIX, YOLANDA RETIREE HEALTH BENEFITS - OCTOBER 2024 371565 10/3/24 400.00 FIFIELD, KEITH RETIREE HEALTH BENEFITS - OCTOBER 2024 371566 10/3/24 540.00 GAUT, ANTHONY RETIREE HEALTH BENEFITS - OCTOBER 2024 371567 10/3/24 700.00 GONZALES, MANUEL RETIREE HEALTH BENEFITS - OCTOBER 2024 371568 10/3/24 480.00 GONZALEZ, BEATRICE RETIREE HEALTH BENEFITS - OCTOBER 2024 371569 10/3/24 680.00 GONZALEZ, WILLIAM RETIREE HEALTH BENEFITS - OCTOBER 2024 371570 10/3/24 660.00 HARLAN, MICHAEL RETIREE HEALTH BENEFITS - OCTOBER 2024 371571 10/3/24 500.00 HERNANDEZ, JUDITH RETIREE HEALTH BENEFITS - OCTOBER 2024 371572 10/3/24 680.00 HERNANDEZ, RICK RETIREE HEALTH BENEFITS - OCTOBER 2024 371573 10/3/24 400.00 HODGES, BRENDA RETIREE HEALTH BENEFITS - OCTOBER 2024 371574 10/3/24 200.00 IBARRA, JOE RETIREE HEALTH BENEFITS - OCTOBER 2024 371575 10/3/24 780.00 JASMUND, DONALD RETIREE HEALTH BENEFITS - OCTOBER 2024 371576 10/3/24 680.00 JONES, ANGIL RETIREE HEALTH BENEFITS - OCTOBER 2024 371577 10/3/24 60.00 JONES, DEREK RETIREE HEALTH BENEFITS - OCTOBER 2024 371578 10/3/24 480.00 JUNIEL, RODERICK RETIREE HEALTH BENEFITS - OCTOBER 2024 371579 10/3/24 50.00 KIMBLE, RANDY RETIREE HEALTH BENEFITS - OCTOBER 2024 371580 10/3/24 300.00 KLOS, FRANK RETIREE HEALTH BENEFITS - OCTOBER 2024 371581 10/3/24 480.00 LAFRENIERE, MICHAEL RETIREE HEALTH BENEFITS - OCTOBER 2024 371582 10/3/24 660.00 LIMFUECO, MARIA TERE RETIREE HEALTH BENEFITS - OCTOBER 2024 371583 10/3/24 160.00 MATIENZO, MARIA RETIREE HEALTH BENEFITS - OCTOBER 2024 371584 10/3/24 100.00 MCCABE, TOM RETIREE HEALTH BENEFITS - OCTOBER 2024 371585 10/3/24 280.00 MCDANIEL, PATRICK RETIREE HEALTH BENEFITS - OCTOBER 2024 371586 10/3/24 290.00 MEEKS, JEFFREY RETIREE HEALTH BENEFITS - OCTOBER 2024 371587 10/3/24 460.00 MUNOZ, LILIA RETIREE HEALTH BENEFITS - OCTOBER 2024 371588 10/3/24 640.00 NAGLE, DANIEL RETIREE HEALTH BENEFITS - OCTOBER 2024 371589 10/3/24 460.00 NOTEWARE, DAVID RETIREE HEALTH BENEFITS - OCTOBER 2024 371590 10/3/24 120.00 OLIVERIA, HERMINIO RETIREE HEALTH BENEFITS - OCTOBER 2024 371591 10/3/24 360.00 PARRA, FRANCISCO RETIREE HEALTH BENEFITS - OCTOBER 2024 371592 10/3/24 400.00 PAUU JR, PENU RETIREE HEALTH BENEFITS - OCTOBER 2024 371593 10/3/24 340.00

PAYEE DESCRIPTION CHK NO DATE AMOUNT
WARRANT REGISTER # 14
10/3/2024
PE, RAY RETIREE HEALTH BENEFITS - OCTOBER 2024 371594 10/3/24 300.00 PEASE JR, DAVID RETIREE HEALTH BENEFITS - OCTOBER 2024 371595 10/3/24 140.00 POST, ROGER RETIREE HEALTH BENEFITS - OCTOBER 2024 371596 10/3/24 280.00 RAY, STEVEN RETIREE HEALTH BENEFITS - OCTOBER 2024 371597 10/3/24 190.00 REDIKOP, BRIAN RETIREE HEALTH BENEFITS - OCTOBER 2024 371598 10/3/24 400.00 RIOS, RAMONA RETIREE HEALTH BENEFITS - OCTOBER 2024 371599 10/3/24 240.00 ROARK, LANNY RETIREE HEALTH BENEFITS - OCTOBER 2024 371600 10/3/24 135.00 RODRIGUEZ, MANUEL RETIREE HEALTH BENEFITS - OCTOBER 2024 371601 10/3/24 260.00 ROUSTON, JEFFREY RETIREE HEALTH BENEFITS - OCTOBER 2024 371602 10/3/24 660.00 RUIZ, JAMES RETIREE HEALTH BENEFITS - OCTOBER 2024 371603 10/3/24 310.00 SAINZ, JOSE LUIS RETIREE HEALTH BENEFITS - OCTOBER 2024 371604 10/3/24 300.00 SERVATIUS, JEFFREY RETIREE HEALTH BENEFITS - OCTOBER 2024 371605 10/3/24 340.00 SEWARD, GREGORY RETIREE HEALTH BENEFITS - OCTOBER 2024 371606 10/3/24 520.00 SHEPHARD, STEVE RETIREE HEALTH BENEFITS - OCTOBER 2024 371607 10/3/24 440.00 SHOEMAKER, MICHAEL RETIREE HEALTH BENEFITS - OCTOBER 2024 371608 10/3/24 480.00 SILVA, LARRY RETIREE HEALTH BENEFITS - OCTOBER 2024 371609 10/3/24 580.00 SMITH, JOE RETIREE HEALTH BENEFITS - OCTOBER 2024 371610 10/3/24 320.00 SMITH, MATTHEW RETIREE HEALTH BENEFITS - OCTOBER 2024 371611 10/3/24 560.00 STANICH, COLLEEN RETIREE HEALTH BENEFITS - OCTOBER 2024 371612 10/3/24 400.00 TELLEZ, JOSE RETIREE HEALTH BENEFITS - OCTOBER 2024 371613 10/3/24 700.00 TIPTON, BARBARA RETIREE HEALTH BENEFITS - OCTOBER 2024 371614 10/3/24 250.00 UNGAB, STELLA RETIREE HEALTH BENEFITS - OCTOBER 2024 371615 10/3/24 600.00 VILLAGOMEZ, JULIAN RETIREE HEALTH BENEFITS - OCTOBER 2024 371616 10/3/24 480.00 VILLARIASA, STEVEN RETIREE HEALTH BENEFITS - OCTOBER 2024 371617 10/3/24 480.00 WILKINS, THOMAS RETIREE HEALTH BENEFITS - OCTOBER 2024 371618 10/3/24 520.00 YBARRA, ALFREDO RETIREE HEALTH BENEFITS - OCTOBER 2024 371619 10/3/24 220.00 YOUNG, GRAHAM RETIREE HEALTH BENEFITS - OCTOBER 2024 371620 10/3/24 560.00 U S BANK GO REF BONDS ADMINISTRATION FEE 08/01/24-07/31/ 371671 10/3/24 1,130.00 Total for Department 34,740.00
Fire
ALERT ALL CORPORATIO PUBLICATION EDUCATION MATERIALS 371625 10/3/24 859.13 AMAZON DOORBELL, HNDRL, WASHING MACHINE PARTS 371627 10/3/24 674.51 CARDIO PARTNERS INC BATTERY FOR CARDIAC SCIENCE POWERHEART AED 371632 10/3/24 8,267.18 DAY WIRELESS SYSTEMS RADIO REPAIR, SN#756CWZ2877 371633 10/3/24 912.00 DAY WIRELESS SYSTEMS RADIO REPAIR, SN#756CWZ3514 371633 10/3/24 912.00 DAY WIRELESS SYSTEMS RADIO REPAIR SN# 756CWZ3515 371633 10/3/24 427.43 FIRE ETC WILDLAND NOZZLES/FIRE ETC 371638 10/3/24 290.36 PRO BUILD COMPANY MOP#45707, TOUCH/TONE SPRAY 371654 10/3/24 28.23 PRO BUILD COMPANY MOP#45707, STRING TRMMER/BLOWER KIT & TRIMMR 371654 10/3/24 302.42 PRO BUILD COMPANY MOP #45707, 5.5 SELF LOK CABLETIE BLK 100 PK 371654 10/3/24 79.51 PRUDENTIAL OVERALL S MOP#45742,18X18 PURPLE SHOP TOWEL 371656 10/3/24 25.00 STAPLES BUSINESS ADV MOP#45704 CARD HOLDERS, STENO'S, AND PENS 371664 10/3/24 204.91 WILLY'S ELECTRONIC S MOP #45763, DC PANEL 12V JACK & USB CHRGR 371679 10/3/24 87.85 Total for Department 13,070.53

PAYEE DESCRIPTION CHK NO DATE AMOUNT
WARRANT REGISTER # 14
10/3/2024
Housing / Sec 8
Total for Department 0.00
Human Resources
DEPARTMENT OF JUSTIC NEW EMPLOYEE FINGERPRINT TEST RESULTS-DOJ A 371634 10/3/24 256.00 Total for Department 256.00
MIS
Total for Department 0.00
NSD
BOOT WORLD MOP 64096 BOOTS LUZ Q. 371630 10/3/24 106.65 BOOT WORLD MOP 64096 BOOT QIANA W. 371630 10/3/24 156.58 BOOT WORLD MOP 64096 BOOTS HECTOR HUESO 371630 10/3/24 107.64 EDCO DISPOSAL INC. EDCO STARDUST INN REMEDIATION PROJECT PRC#1 371637 10/3/24 5,620.00 PRUDENTIAL OVERALL S MOP 45742 LAUNDRY SVC 371656 10/3/24 30.62 PRUDENTIAL OVERALL S MOP 45742 LAUNDRY SVC 371656 10/3/24 52.91 PRUDENTIAL OVERALL S MOP 45742 LAUNDRY SVC 371656 10/3/24 52.91 PRUDENTIAL OVERALL S MOP 45742 LAUNDRY SVC 371656 10/3/24 52.91 PRUDENTIAL OVERALL S MOP 45742 LAUNDRY SVC 371656 10/3/24 30.11 PRUDENTIAL OVERALL S MOP LAUNDRY SVC 371656 10/3/24 30.62 VISTA PAINT MOP 68834 PAINT SUPPLIES 371674 10/3/24 483.80 Total for Department 6,724.75
Police
DOGTEAMPRO INC K-9 BEAGLE PLAN SUBSCRIPTION / POLICE 371636 10/3/24 1,199.00 HIRSH, KEVIN REIM: POST SUPERVISORY COURSE - KHIRSH 371642 10/3/24 1,863.66 Total for Department 3,062.66
Risk
RIVERA, MICHAEL A. RIVERA, JR., MICHAEL A. VS CITY OF NATIONAL CITY 371657 10/3/24 3,162.07 Total for Department 3,162.07
A/P Total 515,021.02

WIRED PAYMENTS
MIS
DEEPNET SECURITY DEEPNET SECURITY SOFTWARE RENEWAL 55 10/3/24 8,485.79

PAYEE DESCRIPTION CHK NO DATE AMOUNT
WARRANT REGISTER # 14
10/3/2024
SECTION 8 HAPS Start Date End Date
10/1/2024 10/1/2024 1,460,974.89
GRAND TOTAL 1,984,481.70

AGENDA REPORT
Department: Finance
Prepared by: Karla Apalategui, Sr. Accounting Assistant Meeting Date: Tuesday, November 19, 2024
Approved by: Benjamin A. Martinez, City Manager
SUBJECT:

Warrant Register #15 for the period of 10/04/24 through 10/10/24 in the amount of $2,936,574.06 RECOMMENDATION:

Ratify Warrants Totaling $2,936,574.06
BOARD/COMMISSION/COMMITTEE PRIOR ACTION:

Not Applicable.

EXPLANATION:

Per Government Section Code 37208, below are the payments issued for period 10/04/24 – 10/10/24. Consistent with Department of Finance’s practice, listed below are all payments above $50,000.

Vendor Check/Wire Amount Explanation
Devaney Pate Morris 371760 98,723.56 Legal Services for Litigation Devaney Pate Morris 371760 77,492.21 Cummins Litigation Matter Ortiz Corporation 371696 73,911.30 CIP 20-01 P1 Sewer Upsize Project Public Emp Retirement 242830198 350,903.42 Service Period 9/17/24 – 9/30/24 AdminSure Inc 3543 102,759.03 WC Account Replenishment - Sept FINANCIAL STATEMENT:

Warrant total $2,936,574.06
RELATED CITY COUNCIL 2020-2025 STRATEGIC PLAN GOAL:

Not Applicable
ENVIRONMENTAL REVIEW:

This is not a project under CEQA and is therefore not subject to environmental review.CCR15378; PRC 21065.

PUBLIC NOTIFICATION:

The Agenda Report was posted within 72 hours of the meeting date and time in accordance with the Ralph M. Brown Act.

ORDINANCE:

Not Applicable
EXHIBIT:

Exhibit A – FY25 Warrant Register No. 15

PAYEE DESCRIPTION CHK NO DATE AMOUNT
Mayor and Council
SMART SOURCE OF CALI COUNCIL MARCUS BUSH BUSINESS CARD 371706 10/10/24 54.48 SMART SOURCE OF CALI PEDRO GARCIA JOB TITLE UNDER MOLINA ASSISTAN 371708 10/10/24 45.73 SMART SOURCE OF CALI BUSINESS CARD FOR RODRIGUEZ ASSISTANTS 371708 10/10/24 110.93 SMART SOURCE OF CALI MOP# 63845 - BUS CARD FOR DITAS YAMANE 371708 10/10/24 45.73 Total for Department 256.87
Building/Planning
NBS LANDSCAPE MAINTENANCE DISTRICT ADMIN SERVIC 371691 10/10/24 1,500.00 NBS LANDSCAPE MAINTENANCE DISTRICT ADMIN SERVIC 371692 10/10/24 1,894.00 SMART SOURCE OF CALI MOP 63845 PLANNING ENVELOPES 371707 10/10/24 283.49 STAPLES BUSINESS ADV PLN OFFICE SUPPLIES 371713 10/10/24 40.91 THE STAR NEWS THE STAR-NEWS PUBLIC NOTICE 371720 10/10/24 99.94 Total for Department 3,818.34
CAO
SHER EDLING LLP LEGAL SERVICES FOR SWEETWATER MARSH MATTE 371704 10/10/24 4,428.00 THOMSON REUTERS WEST LAW /CAO 371721 10/10/24 637.84
THOMSON REUTERS WEST LAW / CAO 371721 10/10/24 637.84
DEVANEY PATE MORRIS LEGAL SERVICES FOR LITIGATION 371760 10/10/24 875.00 DEVANEY PATE MORRIS LEGAL SERVICES FOR LITIGATION 371760 10/10/24 450.00 DEVANEY PATE MORRIS LEGAL SERVICES FOR THE PORT OF 371760 10/10/24 2,975.00 DEVANEY PATE MORRIS LEGAL SERVICES FOR LITIGATION 371760 10/10/24 4,400.00 DEVANEY PATE MORRIS LEGAL SERVICES FOR LITIGATION 371760 10/10/24 98,723.56 DEVANEY PATE MORRIS FOR CUMMINS LITIGATION MATTER 371760 10/10/24 77,492.21 DEVANEY PATE MORRIS LEGAL SERVICES FOR LITIGATION 371760 10/10/24 1,000.00 DEVANEY PATE MORRIS LEGAL SERVICES FOR LITIGATION 371760 10/10/24 1,100.00 Total for Department 192,719.45
City Clerk
AMAZON TRANSPARENT GLASSINE ENVELOPES 371739 10/10/24 39.81 AMAZON BATTERIES AND CHARGER/AMAZON $50 371739 10/10/24 37.74 Total for Department 77.55
CMO
SMART & FINAL CREAMER FOR CASA DE SALUD/ CAMACHO - CULTUR 371705 10/10/24 29.21 STAPLES BUSINESS ADV MOP# - 45704 - CMO OFFICE AND MATERIALS 371712 10/10/24 208.09 ARJIS FY 25 CONTRIBUTION FOR GRAFFITI TRACKER 371742 10/10/24 2,489.37 Total for Department 2,726.67
Community Services/Nutrition/Library
MASTER GARDNER ASSOC SD MASTER GARDENER- LIVING ART PRESENTATION 371685 10/10/24 100.00 WARRANT REGISTER # 15
10/10/2024

PAYEE DESCRIPTION CHK NO DATE AMOUNT
WARRANT REGISTER # 15
10/10/2024
MIDWEST TAPE, LLC MIDWEST- BEETLEJUICE 371687 10/10/24 11.65 MYTURN COM PBC RFW- MY TURN SUBSCRIPTION 371690 10/10/24 1,080.00 MYTURN COM PBC RFW- MY TURN SUBSCRITION, U-TOOLIZE GRANT 371690 10/10/24 1,850.00 NOTEWORTHY PUPPETS SUMMER READING PROGRAM- NOTEWORTHY PUPPE 371694 10/10/24 450.00 PRUDENTIAL OVERALL S LAUNDRY AND CONSUMABLES FOR FY25 371698 10/10/24 153.43 PRUDENTIAL OVERALL S LAUNDRY AND CONSUMABLES FOR FY25 371698 10/10/24 455.22 QUIRKABLE SUMMER READING PROGRAM, MICHAEL RAYNER, EN 371699 10/10/24 400.00 RALPH COVERT SUMMER READING PROGRAM- RALPH COVERT, ENTE 371700 10/10/24 450.00 SEAPORT MEAT COMPANY FOOD AS NEEDED FOR NUTRITION CTR. FY25 371703 10/10/24 1,128.83 SMART SOURCE OF CALI MOP 63845 MLK STAFF OFFICE SUPPLIES/CSD 371706 10/10/24 194.63 STAPLES BUSINESS ADV MOP 45704- LIBRARY- INK PADS, SUPPLIES 371712 10/10/24 53.66 STAPLES BUSINESS ADV MOP 45704 EL TOYON SUPPLIES/CSD 371712 10/10/24 37.06 STAPLES BUSINESS ADV MOP 45704 CASA PROGRAMMING SUPPLIES/CSD 371712 10/10/24 54.33 STAPLES BUSINESS ADV MOP 45704 EL TOYON SUPPLIES/CSD 371712 10/10/24 72.31 SYSCO SAN DIEGO INC FOOD/CONSUMABLES AS NEEDED FOR NUTRITION C 371716 10/10/24 4,363.29 SYSCO SAN DIEGO INC FOOD/CONSUMABLES AS NEEDED FOR NUTRITION C 371716 10/10/24 244.38 ALDEMCO FOOD/CONSUMABLES AS NEEDED FOR NUTRITION C 371735 10/10/24 716.50 ALDEMCO FOOD/CONSUMABLES AS NEEDED FOR NUTRITION C 371735 10/10/24 208.73 ALDEMCO FOOD/CONSUMABLES AS NEEDED FOR NUTRITION C 371735 10/10/24 507.18 ALDEMCO FOOD/CONSUMABLES AS NEEDED FOR NUTRITION C 371735 10/10/24 3,328.51 AMAZON AMAZON- CIRC, REF. AND CHILDREN'S SUPPLIES 371739 10/10/24 335.04 AMAZON U-TOOLIZE GRANT PURCHASES 371739 10/10/24 901.81 COZZINI BROS., INC. KNIFE SHARPENING SERVICES FOR FY 25 371756 10/10/24 64.17 EBSCO INFORMATION SE EBSCO- PERIODICALS AND MAGAZINE SUBSCRIPTION 371761 10/10/24 19,525.00 FUN EXPRESS LLC STAY AND PLAY GRANT- PRIZES 371768 10/10/24 136.85 GRIFFITHS, MARK SUMMER READING PROGRAM- MARC GRIFFITHS, ENT 371774 10/10/24 385.00 Total for Department 37,207.58
Engineering / PW's
NERI LANDSCAPE ARCHI CIP 22-26 CAMACHO GYM RESTROOMS 371693 10/10/24 9,451.75 NERI LANDSCAPE ARCHI NTP - LAS PALMAS PROJECT SCOPING 371693 10/10/24 33,422.00 ORTIZ CORPORATION CIP 20-01 P1 SEWER UPSIZE PROJECT~ 371696 10/10/24 73,911.30 PROJECT PROFESSIONAL CIP 24-13 LAS PALMAS IMPROVEMENTS - ARPA 371697 10/10/24 31,022.17 PROJECT PROFESSIONAL CIP 23-06 KIMBALL PARK DOG PARK - AMENDMENT 1 371697 10/10/24 2,663.25 PROJECT PROFESSIONAL CIP 24-10 - KIMBALL PARK BALLFIELD LIGHTING -ARPA 371697 10/10/24 2,861.25 PROJECT PROFESSIONAL LAS PALMAS POOL ANALYSIS AMENDMENT 1 - ARPA 371697 10/10/24 4,000.00 PROJECT PROFESSIONAL LAS PALMAS IMPROVEMENTS - ARPA 371697 10/10/24 26,346.75 PROJECT PROFESSIONAL CIP 23-06 KIMBALL PARK DOG PARK - AMENDMENT 1 371697 10/10/24 1,103.50 PROJECT PROFESSIONAL CIP 24-10 - KIMBALL PARK BALLFIELD LIGHTING -ARPA 371697 10/10/24 2,633.00 PROJECT PROFESSIONAL CIP 20-01 SEWER UPSIZING PHII 371697 10/10/24 1,609.50 PROJECT PROFESSIONAL CIP 20-05 PD PISTOL RANGE SAFETY ENHNCMNT 371697 10/10/24 2,527.25 PROJECT PROFESSIONAL CIP 20-04 PD GENERATOR & ELECTRIC UPGRADES 371697 10/10/24 2,084.00 SOLANA CENTER FOR PROVIDE STATE BILL (SB) 1383 COMPLIANCE 371709 10/10/24 6,487.71 SOUTHWEST CONSTRUCTI CIP 20-05 PISTOL RANGE HVAC AND SAFETY 371711 10/10/24 46,516.23 STC TRAFFIC INC TRAFFIC SIGNAL SUPPORT SERVICES 371714 10/10/24 11,276.00 STC TRAFFIC INC RACHEL AVE DRAINAGE 371714 10/10/24 720.00 STC TRAFFIC INC PLAZA BLVD TSA & SYNCHRO 371714 10/10/24 2,230.00

PAYEE DESCRIPTION CHK NO DATE AMOUNT
WARRANT REGISTER # 15
10/10/2024
STC TRAFFIC INC SUPPORT SVCS 3131 VALLEY RD DRAINAGE REPAIR 371715 10/10/24 13,143.08 STC TRAFFIC INC CIVIL ENG SVCS FOR E. 20TH DRAINAGE EVALUATION 371715 10/10/24 540.00 T'S & SIGNS INC TSHIRTS FOR PW FY25-PW/PARKS 371717 10/10/24 253.94 THE SAN DIEGO UNION FOR ADVERTISING NOTICE INVITING BIDS- CIP 22-26 371718 10/10/24 1,107.89 TURF STAR INC LAWN MOWER TIRES EQM #391 FY25-PW/EQM 371723 10/10/24 1,455.86 UNITED LABORATORIES CHEMICAL SUPPLIES FY25-PW/PARKS 371724 10/10/24 611.24 WATERLINE TECHNOLOGI CITY WIDE POOL SERVICES FY25-PW/FAC 371726 10/10/24 484.28 WATERLINE TECHNOLOGI CITY WIDE POOL SERVICES FY25-PW/FAC 371726 10/10/24 393.07 ANSER ADVISORY MANAG CIP 19-25 WAYFINDING SIGNAGE 371740 10/10/24 5,202.00 ANSER ADVISORY MANAG CIP 19-25 WAYFINDING SIGNAGE 371740 10/10/24 4,743.00 ANSER ADVISORY MANAG NC ON CALL WASTEWATER MANAGEMENT SUPPORT 371740 10/10/24 9,156.95 ANSER ADVISORY MANAG GRANT MANAGEMENT VILLA CIVIL APC 371740 10/10/24 22,302.25 ANSER ADVISORY MANAG PRELIMINARY DESIGN SERVICES - 33-IN TRUNK SEWE 371741 10/10/24 15,399.82 ANSER ADVISORY MANAG PRELIMINARY DESIGN SERVICES - 33-IN TRUNK SEWE 371741 10/10/24 1,390.00 ATLAS TECHNICAL CONS PARADISE CREEK WATER QUALITY & COMM. ENHMNT 371744 10/10/24 3,098.00 CANON SOLUTIONS AMER EQUIPMENT USAGE CHARGE OF ENG SCANNER 371749 10/10/24 6.25 CANON SOLUTIONS AMER EQUIPMENT BASE CHARGE OF ENG SCANNER 371749 10/10/24 88.57 CHEN RYAN ASSOCIATES LOCAL COASTAL PROG, AMENDMENT PH1 371752 10/10/24 1,650.00 CHEN RYAN ASSOCIATES CIP 23-13 24TH ST TRANSIT CENTER 371752 10/10/24 49,587.50 CHEN RYAN ASSOCIATES LOCAL COASTAL PROG. AMENDMENT PH2 371752 10/10/24 1,271.25 CHEN RYAN ASSOCIATES BAYSHORE BIKEWAY CONSTRUCTION ALLOCATION 371752 10/10/24 1,523.75 D-MAX ENGINEERING IN CIP 19-11 PCWQCE PH2 371757 10/10/24 320.30 ENTERPRISE FLEET MAN FY25 FLEET LEASE MANAGEMENT 371762 10/10/24 25,486.81 GEOSYNTEC CONSULTANT AS-NEEDED HOMELESS ENCAMPMENT CLEANUP 371770 10/10/24 3,120.81 GEOSYNTEC CONSULTANT CNC INDOOR FIREARM RANGE CPS 371770 10/10/24 1,249.50 GEOSYNTEC CONSULTANT AS-NEEDED BIOHAZARDOUS CLEANUP RESPONSE 371770 10/10/24 9,970.36 GEOSYNTEC CONSULTANT CONSULTING SERVICES FOR DUCK POND 2024 MONIT 371770 10/10/24 2,431.00 GEOSYNTEC CONSULTANT CONSULTING SERVICES FOR DUCK POND 2024 MONIT 371770 10/10/24 896.75 GRAINGER CEILING TILE FY25-PW/FAC 371773 10/10/24 990.23 GRAINGER CEILING TILE CREDIT FY25-PW/FAC 371773 10/10/24 -990.23 HDR ENGINEERING, INC CIP 19-11 PARADISE CREEK AT PLAZA PH2 371776 10/10/24 2,835.00 INNOVATIVE CONSTRUCT CIP 22-26 EL TOYON PARK 371777 10/10/24 1,440.00 INNOVATIVE CONSTRUCT CIP 22-09 EASTSIDE I-805 COMMUNITY GREENBELT 371777 10/10/24 45,578.00 INNOVATIVE CONSTRUCT CIP 22-26 EL TOYON PARK 371777 10/10/24 3,455.50 INNOVATIVE CONSTRUCT CIP 22-16 CITYWIDE PEDESTRIAN SAFETY ENHANCEM 371777 10/10/24 195.96 INNOVATIVE CONSTRUCT CIP 22-09 EASTSIDE I-805 GREENBELT 371777 10/10/24 40,278.00 INNOVATIVE CONSTRUCT CIP 22-16 CITYWIDE PEDESTRIAN SAFETY ENHANCEM 371777 10/10/24 164.04 INNOVATIVE CONSTRUCT LAS PALMAS POOL SUPPORT 371777 10/10/24 1,198.00 INNOVATIVE CONSTRUCT CIP 15-05 PC RESTORATION 371777 10/10/24 180.00 KIMLEY HORN AND CIP 21-28 PARADISE WETLAND 371778 10/10/24 7,938.59 KIMLEY HORN AND CIP 21-28 PARADISE WETLAND 371778 10/10/24 4,060.00 KIMLEY HORN AND CIP 19-25 CITYWIDE BICYCLE WAYFINDING PROJECT 371779 10/10/24 953.67 LEIGHTON CONSULTING CIP 22-09 EASTSIDE I-805 COMNITY GREENBELT PROJ 371782 10/10/24 10,910.63 LEIGHTON CONSULTING CIP 22-09 EASTSIDE I-805 COMM. GREENBELT PROJ. 371782 10/10/24 10,577.45 DANIEL & YVONNE HARW T&A 90708 REFUND FOR FINISHED PROJ. RET. WALL 371783 10/10/24 1,963.83 DANIEL & YVONNE HARW T&A 90709 REFUND FOR BOND PRJ. 3102 STOCKMAN 371783 10/10/24 3,000.00 Total for Department 572,478.56

PAYEE DESCRIPTION CHK NO DATE AMOUNT
WARRANT REGISTER # 15
10/10/2024
Finance
MUNISERVICES ACFR DIRECT & OVERLAPPING DEBT REPORT 22-23/2 371689 10/10/24 1,400.00 WOODRUFF & SMART RSWA - LEGAL SERVICES - OCTOBER 2024 371729 10/10/24 2,500.00 WOODRUFF & SMART RSWA - GENERAL MANAGER MONTHLY INVOICE OCT 371730 10/10/24 4,750.00 AK & COMPANY 1ST OF TWO INSTALLMENTS FOR FY24-25 371734 10/10/24 4,625.00 ALLIANT INSURANCE SE RSWA - SPECIAL LIABILITY INS - 9/29/24-9/29/25 371736 10/10/24 6,460.17 BRINK'S INCORPORATED TRANSPORTATION - BILLING PERIOD 10/01/24-10/31/24 371747 10/10/24 609.84 CAPPO INC CAPPO CONFERENCE REGISTRATION FOR DEBBIE LU 371751 10/10/24 595.00 CITY OF NATIONAL CIT PETTY CASH REPLENISHMENT FOR PERIOD 8/1/24-8/3 371753 10/10/24 48.01 CITY OF NATIONAL CIT PETTY CASH REPLENISHMENT FOR PERIOD 8/1/24-8/3 371753 10/10/24 64.70 CITY OF NATIONAL CIT PETTY CASH REPLENISHMENT FOR PERIOD 8/1/24-8/3 371753 10/10/24 6.87 CITY OF NATIONAL CIT PETTY CASH REPLENISHMENT FOR PERIOD 8/1/24-8/3 371753 10/10/24 19.03 CITY OF NATIONAL CIT PETTY CASH REPLENISHMENT FOR PERIOD 8/1/24-8/3 371753 10/10/24 30.33 CITY OF NATIONAL CIT PETTY CASH REPLENISHMENT FOR PERIOD 8/1/24-8/3 371753 10/10/24 20.50 FIRE PREVENTION SERV REIMBURSE FOR WEED ABATEMENT / PROGRAM FY2 371766 10/10/24 9,974.73 FORVIS MAZARS, LLP RSWA - STATE CONTROLLERS REPORT PREP FOR RS 371767 10/10/24 300.00 Total for Department 31,404.18
Fire
LIFECOM, INC. SERVICE/REPAIRS AND CALIBRATION OF RKI GX-2012 371683 10/10/24 716.25 MES CALIFORNIA FIREFIGHTING GLOVES AND HELMET LIGHTS 371686 10/10/24 1,846.73 MES CALIFORNIA FIREFIGHTING GLOVES AND HELMET LIGHTS 371686 10/10/24 288.69 MES CALIFORNIA FIREFIGHTING GLOVES AND HELMET LIGHTS 371686 10/10/24 288.69 MONTANO, HECTOR DELIVERY OF SPANISH & CERT ACADEMY CLASSES 9 371688 10/10/24 1,800.00 STAPLES BUSINESS ADV FIRE STATION OFFICE SUPPLIES 371712 10/10/24 12.93 AT & T INC MONTHLY PHONE SVCS TO RECV DISPATCH EMERGN 371743 10/10/24 554.97 BETTER CHOICE COSTUM PUBLIC EDUC MATERIALS FIRE HELMETS FOR KIDS 371746 10/10/24 653.36 ESPIRITU, JOWARSKI REIMBURSMT, PARKING FEES (SUMMER & FALL SEME 371763 10/10/24 84.95 FASTSIGNS FIRE PREVENTION BANNER/FAST SIGNS $336 371764 10/10/24 335.54 FASTSIGNS VEHICLE INSIGNIAS/FASTSIGNS $419.91 371764 10/10/24 419.91 FEDEX GAS MONITORED RETURNED TO LIFECOM 371765 10/10/24 42.47 L N CURTIS & SONS REPLACE OLD AND BROKEN HOSE 371780 10/10/24 9,542.81 L N CURTIS & SONS OUTFITTING OF NEW FIRE ENGINE, SMITH TRUCK EQ 371780 10/10/24 318.37 Total for Department 16,905.67
Housing / Sec 8
OFFICE SOLUTIONS BUS OFFICE SUPPLIES FOR SECTION 8 DEPARTMENT 371695 10/10/24 703.99 OFFICE SOLUTIONS BUS OFFICE SUPPLIES FOR SECTION 8 DEPARTMENT 371695 10/10/24 22.17 OFFICE SOLUTIONS BUS OFFICE SUPPLIES FOR SECTION 8 DEPARTMENT 371695 10/10/24 119.60 OFFICE SOLUTIONS BUS OFFICE SUPPLIES FOR SECTON 8 DEPARTMENT 371695 10/10/24 52.25 OFFICE SOLUTIONS BUS OFFICE SUPPLIES FOR SECTION 8 DEPARTMENT 371695 10/10/24 572.75 SMART SOURCE OF CALI #10 WINDOW ENVELOPES O SECTION 8 DEPARTMENT 371708 10/10/24 1,011.38 Total for Department 2,482.14

PAYEE DESCRIPTION CHK NO DATE AMOUNT
WARRANT REGISTER # 15
10/10/2024
Human Resources
CONCENTRA MEDICAL CE PRE-EMPLOYMENT PHYSICAL 371682 10/10/24 218.00 CONCENTRA MEDICAL CE PRE-EMPLOYMENT PHYSICAL 371682 10/10/24 746.00 LUSCHER HAILEY KATHR REIMBURSEMENT FOR SUPPLIES/SW COLL ANNUAL J 371684 10/10/24 75.14 SANCHEZ, EDUARDO REIMBURSEMENT FOR EDUCATIONAL EXPENSES/SAN 371702 10/10/24 864.07 AETNA BEHAVIORAL HEA EMPLOYEE ASSISTANCE PROGRAM FOR NOVEMBER 371733 10/10/24 825.60 AETNA BEHAVIORAL HEA EMPLOYEE ASSISTANCE PROGRAM/OCTOBER 371733 10/10/24 825.60 ALTA LANGUAGE SERVIC EMPLOYEE BILINGUAL TESTING 371737 10/10/24 330.00 ESPIRITU, JOWARSKI REIMBURSEMENT FOR EDUCATIONAL EXPENSES/ESP 371763 10/10/24 885.93 G2SOLUTIONS, INC NEW EMPLOYEE FINGERPRINT TEST SUBMISSION SE 371769 10/10/24 6.00 GOLDEN ERGONOMICS COMPREHENSIVE ERGONOMIC EVALUATION AND RE 371771 10/10/24 950.00 GOVERNMENT TRAINING SD EMPLOYMENT RELATIONS CONSORTIUM FEES/TR 371772 10/10/24 2,588.00 Total for Department 8,314.34
MIS
Total for Department 0.00
NSD
SMART SOURCE OF CALI VEHICLE IMPOUND WARNING DECAL/SMART SOURCE 371706 10/10/24 765.60 SMART SOURCE OF CALI MOP 63845 BUSINESS CARDS 371708 10/10/24 45.73 SMART SOURCE OF CALI MOP 63845 SMART SOURCE BUSINESS CARDS SORIA 371708 10/10/24 46.73 THE SHERWIN WILLIAMS MOP 77816 PAINT SUPPLIES 371719 10/10/24 290.81 VISTA PAINT AIRLESS PAINT SPRAYER REPAIR 371725 10/10/24 1,665.11 CODE ENFORCEMENT PRC#T3307 COSS (15HR COURSE) FOR MARILYN VILL 371754 10/10/24 250.00 DATA TICKET INC ELECTRONIC PERMIT CITATION SYSTEM&PARKING S 371759 10/10/24 1,606.00 Total for Department 4,669.98
Police
SAN DIEGO POLICE EQU BALLISTIC VEST / PD 371701 10/10/24 2,653.00 SAN DIEGO POLICE EQU BALLISTIC VEST / PD 371701 10/10/24 4,421.67 SMART SOURCE OF CALI MOP 63845. BUSINESS CARDS / PD 371706 10/10/24 128.43 SMART SOURCE OF CALI MOP 63845. WINDOW ENVELOPES / PD 371706 10/10/24 458.90 SMART SOURCE OF CALI MOP 63845. BUSINESS CARDS / PD 371706 10/10/24 61.94 SMART SOURCE OF CALI MOP 63845. BUSINESS CARDS / PD 371706 10/10/24 54.48 SOSA, PAMELA REIMBURS PRC T3224 BACKGRND TRAVEL FOR HIRIN 371710 10/10/24 146.92 STAPLES BUSINESS ADV MOP 45704. OFFICE SUPPLIES / PD 371712 10/10/24 83.02 STAPLES BUSINESS ADV MOP 45704. OFFICE SUPPLIES / PD 371712 10/10/24 125.11 STAPLES BUSINESS ADV MOP 45704. OFFICE SUPPLIES / PD 371712 10/10/24 71.11 STAPLES BUSINESS ADV MOP 45704. OFFICE SUPPLIES / PD 371712 10/10/24 395.76 TRAINING INNOVATIONS TRAINING TMS SOFTWARE SUPPORT SUBSCRIPTION 371722 10/10/24 882.00 WEST COAST ERGONOMIC ERGONOMIC CHAIR COVARRUBIAS 371727 10/10/24 632.47 WILLY'S ELECTRONIC S MOP# 45763. ELECTRICAL SUPPLIES / PD 371728 10/10/24 195.47 ACE UNIFORMS & ACCES UNIFORMS AND ACCESSORIES FOR PD FOR FY25 371732 10/10/24 1,013.96 ACE UNIFORMS & ACCES UNIFORMS AND ACCESSORIES FOR PD FOR FY25 371732 10/10/24 120.67

PAYEE DESCRIPTION CHK NO DATE AMOUNT
WARRANT REGISTER # 15
10/10/2024
ACE UNIFORMS & ACCES UNIFORMS AND ACCESSORIES FOR PD FOR FY25 371732 10/10/24 189.62 BEHAVIORAL ANALYSIS TUITION: NWILLIAMS INTERVIEW AND INTERROGATIO 371745 10/10/24 575.00 CALLYO 2009 CORP CALLYO STANDARD RENEWAL / PD 371748 10/10/24 3,540.00 GRAINGER MOP# 45758. SUPPLIES FOR PD 371773 10/10/24 119.73 GUILLEN, LAUREN E. REIM: LGUILLEN IACA CONFERENCE 371775 10/10/24 246.89 LASER SAVER INC MOP 45725. INK CARTRIDGES / PD 371781 10/10/24 755.65 LASER SAVER INC MOP 45725. INK CARTRIDGES / PD 371781 10/10/24 483.83 LASER SAVER INC MOP 45725. INK CARTRIDGES / PD 371781 10/10/24 543.64 Total for Department 17,899.27
Risk
SMART SOURCE OF CALI MOP #63845/OFFICE SUPPLIES/RISK MANAGEMENT 371706 10/10/24 54.48 STAPLES BUSINESS ADV MOP #45704/OFFICE SUPPLIES/RISK MANAGEMENT 371712 10/10/24 68.23 STAPLES BUSINESS ADV MOP #45704/OFFICE SUPPLIES/RISK MANAGEMENT/C 371712 10/10/24 -68.23 AMAYA, MARIAELENA P REIMBURSEMENT FOR RISK LIABILITY OFFICE SUPPL 371738 10/10/24 46.19 CANTRELL, LEE, PHARM UMANA, ROBERTO, ET AL., VS. CNC, ET AL. 371750 10/10/24 1,500.00 COLLISION AND INJURY VARGAS, NORA V. CITY OF NATIONAL CITY, ET AL. 371755 10/10/24 4,726.50 Total for Department 6,327.17
A/P Total 897,287.77

PAYROLL
Pay period Start Date End Date Check Date
21 9/17/2024 9/30/2024 10/9/2024 1,544,659.09

WIRED PAYMENTS
Engineering / PW's
ARCO BUSINESS SOLUTI FUEL FOR CITY FLEET SEPT FY25-PW/EQM 242770162 10/4/24 40,964.75 Finance
PUBLIC EMP RETIREMEN SERVICE PERIOD 09/17/2024-09/30/2024 242830198 10/10/24 350,903.42 Human Resources
ADMINSURE INC WORKERS' COMP ACCT REPLINISHMENT-SEPTEMBER 3543 10/10/24 102,759.03 GRAND TOTAL 2,936,574.06

AGENDA REPORT
Department: Finance
Prepared by: Karla Apalategui, Sr. Accounting Assistant Meeting Date: Tuesday, November 19, 2024
Approved by: Benjamin A. Martinez, City Manager
SUBJECT:

Warrant Register #16 for the Period of 10/11/24 through 10/17/24 in the Amount of $6,085,986.34 RECOMMENDATION:

Ratify Warrants Totaling $6,085,986.34
BOARD/COMMISSION/COMMITTEE PRIOR ACTION:

Not Applicable.

EXPLANATION:

Per Government Section Code 37208, below are the payments issued for period 10/11/24 – 10/17/24. Consistent with Department of Finance’s practice, listed below are all payments above $50,000.

Vendor Check/Wire Amount Explanation
Dale K. Galipo, Inc 371798 $350,000.00 Settlement – Bhandari Matter Dick Miller Inc 371804 $577,600.53 CIP 22-09 Eastside I-805 Comm Greenbelt Dick Miller Inc 371805 $ 91,484.91 CIP 22-09 Eastside I-805 Comm Greenbelt Health Net Inc 371813 $ 66,880.20 Grp# R1192A – Nov 2024 Health Ins The Bank of NY 4505 $1,069,758.47 2021 Taxable Pension Obligation Bonds The Bank of NY 4505 $3,680,000.00 2021 Taxable Pension Obligation Bonds FINANCIAL STATEMENT:

Warrant Total $6,085,986.34
RELATED CITY COUNCIL 2020-2025 STRATEGIC PLAN GOAL:

Not Applicable
ENVIRONMENTAL REVIEW:

This is not a project under CEQA and is therefore not subject to environmental review.CCR15378; PRC 21065.

PUBLIC NOTIFICATION:

The Agenda Report was posted within 72 hours of the meeting date and time in accordance with the Ralph M. Brown Act.

ORDINANCE:

Not Applicable
EXHIBIT:

Exhibit A – Warrant Register No. 16

PAYEE DESCRIPTION CHK NO DATE AMOUNT
Mayor and Council
STAPLES BUSINESS ADV MOP#45704 - MARCUS BUSH SIGNATURE STAMP 371837 10/17/24 56.32 Total for Department 56.32
Building/Planning
Total for Department 0.00
CAO
DALE K. GALIPO, INC. SETTLEMENT - BHANDARI MATTER 371798 10/17/24 350,000.00 Total for Department 350,000.00
City Clerk
Total for Department 0.00
CMO
Total for Department 0.00
Community Services/Nutrition/Library
ALDEMCO FOOD/CONSUMABLES AS NEEDED FOR NUTRITION C 371786 10/17/24 86.96 ALDEMCO FOOD/CONSUMABLES AS NEEDED FOR NUTRITION C 371786 10/17/24 323.96 ALDEMCO FOOD/CONSUMABLES AS NEEDED FOR NUTRITION C 371786 10/17/24 60.89 ALDEMCO FOOD/CONSUMABLES AS NEEDED FOR NUTRITION C 371786 10/17/24 318.58 ALDEMCO FOOD/CONSUMABLES AS NEEDED FOR NUTRITION C 371786 10/17/24 698.90 ALDEMCO FOOD/CONSUMABLES AS NEEDED FOR NUTRITION C 371786 10/17/24 1,170.44 ALDEMCO FOOD/CONSUMABLES AS NEEDED FOR NUTRITION C 371786 10/17/24 941.77 ALDEMCO FOOD/CONSUMABLES AS NEEDED FOR NUTRITION C 371786 10/17/24 2,324.48 ALDEMCO FOOD/CONSUMABLES AS NEEDED FOR NUTRITION C 371786 10/17/24 1,933.47 SEAPORT MEAT COMPANY FOOD AS NEEDED FOR NUTRITION CTR. FY25 371833 10/17/24 929.05 STAPLES BUSINESS ADV MOP 45704 SR OFFICE & PRG SUPPLIES/CSD 371837 10/17/24 24.67 STAPLES BUSINESS ADV MOP 45704 SR OFFICE & PRG SUPPLIES/CSD 371837 10/17/24 82.63 Total for Department 8,895.80
Engineering / PW's
A & A AUTO GLASS INC WINDSHIELD FOR VEH #081 FY25-PW/EQM 371785 10/17/24 369.04 ASBURY ENVIRONMENTAL PICK UP USED OIL FILTERS FY25-PW/EQM 371787 10/17/24 92.00 ASSI SECURITY INC CITY WIDE SECURITY REPAIRS FY25-PW/FAC 371788 10/17/24 750.00 ATLAS TECHNICAL CONS CIP 22-09 EASTSIDE I-805 COMMUNITY GREENBELT 371791 10/17/24 2,363.50 BMW MOTORCYCLES OF E AUTO REPAIRS FY25-PW/EQM 371792 10/17/24 1,762.64 WARRANT REGISTER # 16
10/17/2024

PAYEE DESCRIPTION CHK NO DATE AMOUNT
WARRANT REGISTER # 16
10/17/2024
BMW MOTORCYCLES OF E AUTO REPAIRS FY25-PW/EQM 371792 10/17/24 926.43 BMW MOTORCYCLES OF E AUTO REPAIRS FY25-PW/EQM 371792 10/17/24 309.88 BMW MOTORCYCLES OF E AUTO REPAIRS FY25-PW/EQM 371792 10/17/24 1,848.21 CALIFORNIA ELECTRIC MOP 45698 ELECTRIC SUPPLIES FY25-PW/FAC 371794 10/17/24 133.33 CALIFORNIA ELECTRIC MOP 45698 ELECTRIC SUPPLIES FY25-PW/FAC 371794 10/17/24 133.33 CALIFORNIA ELECTRIC MOP 45698 ELECTRIC SUPPLIES FY25-PW/FAC 371794 10/17/24 27.46 COSCO FIRE PROTECTIO FIRE SAFETY INSPECTIONS FY25-PW/FAC 371795 10/17/24 405.00 COSCO FIRE PROTECTIO FIRE SAFETY INSPECTIONS FY25-PW/FAC 371795 10/17/24 305.00 COSCO FIRE PROTECTIO FIRE SAFETY INSPECTIONS FY25-PW/FAC 371795 10/17/24 405.00 COSCO FIRE PROTECTIO FIRE SAFETY INSPECTIONS FY25-PW/FAC 371795 10/17/24 405.00 COSCO FIRE PROTECTIO FIRE SAFETY INSPECTIONS FY25-PW/FAC 371795 10/17/24 405.00 COSCO FIRE PROTECTIO FIRE SAFETY INSPECTIONS FY25-PW/FAC 371795 10/17/24 505.00 COSCO FIRE PROTECTIO FIRE SAFETY INSPECTIONS FY25-PW/FAC 371795 10/17/24 405.00 COSCO FIRE PROTECTIO FIRE SAFETY INSPECTIONS FY25-PW/FAC 371795 10/17/24 305.00 COSCO FIRE PROTECTIO FIRE SAFETY INSPECTIONS FY25-PW/FAC 371795 10/17/24 505.00 COSCO FIRE PROTECTIO FIRE SAFETY INSPECTIONS FY25-PW/FAC 371795 10/17/24 305.00 DICK MILLER INC CIP 22-09 EASTSIDE I-805 COMMUNITY GREENBELT P 371804 10/17/24 577,600.53 DICK MILLER INC CIP 22-09 EASTSIDE I-805 COMMUNITY GREENBELT P 371805 10/17/24 91,484.91 GRAINGER MOP 65179 BUILDING SUPPLIES FY25-PW/FAC 371808 10/17/24 24.65 GRAINGER MOP 65179 BUILDING SUPPLIES FY25-PW/FAC 371808 10/17/24 24.65 GRAINGER MOP 65179 BUILDING SUPPLIES FY25-PW/FAC 371808 10/17/24 239.05 HOME DEPOT CREDIT SE BPO: BUILDING MATERIAL SUPPLIES FOR FY25-PW/FA 371817 10/17/24 17.36 HOME DEPOT CREDIT SE MISC STREET SUPPLIES FOR FY25-PW/STS 371817 10/17/24 294.27 HOME DEPOT CREDIT SE MISC PARK MAINTENANCE SUPPLIES FOR FY25-PW/P 371817 10/17/24 103.87 JJJ ENTERPRISES FIRE AND SECURITY ALARM MONITORING FY25-PW/F 371818 10/17/24 250.00 MAG CDRJ CV LLC SENSORS FOR FIRE VEH #487 FY25-PW/EQM 371819 10/17/24 1,313.60 NATIONAL CITY TROPHY MOP 66556 NAME PLATE FY25-PW/FAC 371821 10/17/24 23.76 NATIONAL CITY TROPHY MOP 66556 NAME PLATE FY25-PW/FAC 371821 10/17/24 23.76 O'REILLY AUTO PARTS MOP 75877 REMAINING BALANCE FY25-PW/EQM 371822 10/17/24 50.78 PACIFIC AUTO REPAIR SMOG CERTIFICATION/REPAIRS FY25-PW/EQM 371823 10/17/24 2,194.15 PACIFIC AUTO REPAIR SMOG CERTIFICATION/REPAIRS FY25-PW/EQM 371823 10/17/24 55.00 PACIFIC AUTO REPAIR SMOG CERTIFICATION/REPAIRS FY25-PW/EQM 371823 10/17/24 55.00 PACIFIC AUTO REPAIR SMOG CERTIFICATION/REPAIRS FY25-PW/EQM 371823 10/17/24 55.00 PACIFIC AUTO REPAIR SMOG CERTIFICATION/REPAIRS FY25-PW/EQM 371823 10/17/24 55.00 PACIFIC AUTO REPAIR SMOG CERTIFICATION/REPAIRS FY25-PW/EQM 371823 10/17/24 55.00 PACIFIC AUTO REPAIR SMOG CERTIFICATION/REPAIRS FY25-PW/EQM 371823 10/17/24 55.00 PACIFIC AUTO REPAIR SMOG CERTIFICATION/REPAIRS FY25-PW/EQM 371823 10/17/24 55.00 PACIFIC AUTO REPAIR SMOG CERTIFICATION/REPAIRS FY25-PW/EQM 371823 10/17/24 55.00 PACIFIC AUTO REPAIR SMOG CERTIFICATION/REPAIRS FY25-PW/EQM 371823 10/17/24 55.00 PACIFIC AUTO REPAIR SMOG CERTIFICATION/REPAIRS FY25-PW/EQM 371823 10/17/24 55.00 PACIFIC AUTO REPAIR SMOG CERTIFICATION/REPAIRS FY25-PW/EQM 371823 10/17/24 55.00 PACIFIC AUTO REPAIR SMOG CERTIFICATION/REPAIRS FY25-PW/EQM 371823 10/17/24 55.00 PACIFIC AUTO REPAIR SMOG CERTIFICATION/REPAIRS FY25-PW/EQM 371823 10/17/24 55.00 PACIFIC AUTO REPAIR SMOG CERTIFICATION/REPAIRS FY25-PW/EQM 371823 10/17/24 55.00 PACIFIC AUTO REPAIR SMOG CERTIFICATION/REPAIRS FY25-PW/EQM 371823 10/17/24 55.00 PACIFIC AUTO REPAIR SMOG CERTIFICATION/REPAIRS FY25-PW/EQM 371823 10/17/24 55.00 PACIFIC AUTO REPAIR SMOG CERTIFICATION/REPAIRS FY25-PW/EQM 371823 10/17/24 55.00 PACIFIC AUTO REPAIR SMOG CERTIFICATION/REPAIRS FY25-PW/EQM 371823 10/17/24 55.00

PAYEE DESCRIPTION CHK NO DATE AMOUNT
WARRANT REGISTER # 16
10/17/2024
PACIFIC AUTO REPAIR SMOG CERTIFICATION/REPAIRS FY25-PW/EQM 371823 10/17/24 55.00 PARTS AUTHORITY METR MOP 75943 AUTO SUPPLIES FY25-PW/EQM 371824 10/17/24 34.09 POWERSTRIDE BATTERY MOP 67839 AUTO BATTERIES FY25-PW/EQM 371825 10/17/24 101.39 POWERSTRIDE BATTERY MOP 67839 AUTO BATTERIES FY25-PW/EQM 371825 10/17/24 354.34 PRO BUILD COMPANY MOP 45707 GENERAL SUPPLIES FY25-PW/FAC 371827 10/17/24 328.00 PRO BUILD COMPANY MOP 45707 GENERAL SUPPLIES FY25-PW/FAC 371827 10/17/24 13.57 PRO BUILD COMPANY MOP 45707 GENERAL SUPPLIES FY25-PW/FAC 371827 10/17/24 136.85 PRO BUILD COMPANY MOP 45707 GENERAL SUPPLIES FY25-PW/FAC 371827 10/17/24 402.67 PRO BUILD COMPANY MOP 45707 GENERAL SUPPLIES FY25-PW/FAC 371827 10/17/24 83.98 PRO BUILD COMPANY MOP 45707 GENERAL SUPPLIES FY25-PW/STS 371827 10/17/24 103.16 PRO BUILD COMPANY MOP 45707 GENERAL SUPPLIES FY25-PW/PARKS 371827 10/17/24 29.35 PRO BUILD COMPANY MOP 45707 GENERAL SUPPLIES FY25-PW/PARKS 371827 10/17/24 103.51 PRO BUILD COMPANY MOP 45707 GENERAL SUPPLIES FY25-PW/PARKS 371827 10/17/24 130.41 PRO BUILD COMPANY MOP 45707 GENERAL SUPPLIES FY25-PW/PARKS 371827 10/17/24 142.56 PRUDENTIAL OVERALL S MOP 45742 LAUNDRY SERVICES FY25-PW/EQM 371828 10/17/24 59.11 PRUDENTIAL OVERALL S MOP 45742 LAUNDRY SERVICES FY25-PW/EQM 371828 10/17/24 59.11 PRUDENTIAL OVERALL S MOP 45742 LAUNDRY SERVICES FY25-PW/FAC 371828 10/17/24 45.24 PRUDENTIAL OVERALL S MOP 45742 LAUNDRY SERVICES FY25-PW/FAC 371828 10/17/24 17.80 PRUDENTIAL OVERALL S MOP 45742 LAUNDRY SERVICES FY25-PW/FAC 371828 10/17/24 45.11 PRUDENTIAL OVERALL S MOP 45742 LAUNDRY SERVICES FY25-PW/STS 371828 10/17/24 136.48 PRUDENTIAL OVERALL S MOP 45742 LAUNDRY SERVICES FY25-PW/WW 371828 10/17/24 75.75 PRUDENTIAL OVERALL S MOP 45742 LAUNDRY SERVICES FY25-PW/PARKS 371828 10/17/24 93.51 PRUDENTIAL OVERALL S MOP 45742 LAUNDRY SERVICES FY25-PW/PARKS 371828 10/17/24 384.21 R & R CONTROLS, INC ENVIRONMENTAL CONTROL SYSTEMS FY25-PW/FAC 371829 10/17/24 625.00 SAN DIEGO GAS & ELEC GAS AND ELECTRIC FOR STREETS SEPT FY25-PW/ST 371830 10/17/24 11.45 SAN DIEGO GAS & ELEC GAS AND ELECTRIC FOR STREETS SEPT FY25-PW/ST 371830 10/17/24 97.35 SAN DIEGO GAS & ELEC GAS AND ELECTRIC FOR FACILITIES SEPT FY25-PW/F 371830 10/17/24 159.80 SAN DIEGO GAS & ELEC GAS AND ELECTRIC FOR FACILITIES SEPT FY25-PW/F 371831 10/17/24 6,262.74 SAN DIEGO MECHANICAL PREVENTATIVE HVAC MAINTENANCE FY25-PW/FAC 371832 10/17/24 2,216.54 SAN DIEGO MECHANICAL PREVENTATIVE HVAC MAINTENANCE FY25-PW/FAC 371832 10/17/24 2,242.68 SOUTHWEST SIGNAL SER INTERSECTION MAINTENANCE FY25-PW/STS 371836 10/17/24 483.75 SOUTHWEST SIGNAL SER INTERSECTION MAINTENANCE FY25-PW/STS 371836 10/17/24 767.42 SOUTHWEST SIGNAL SER INTERSECTION MAINTENANCE FY25-PW/STS 371836 10/17/24 12,692.43 SOUTHWEST SIGNAL SER INTERSECTION MAINTENANCE FY25-PW/STS 371836 10/17/24 264.61 SOUTHWEST SIGNAL SER INTERSECTION MAINTENANCE FY25-PW/STS 371836 10/17/24 5,400.00 STAPLES BUSINESS ADV MOP 45704 OFFICE SUPPLIES FY25-PW/ENG 371837 10/17/24 111.88 STAPLES BUSINESS ADV MOP 45704 OFFICE SUPPLIES FY25-PW/FAC 371837 10/17/24 41.17 T'S & SIGNS INC SHIRTS FOR PW/EQM FY25-PW 371838 10/17/24 377.36 UNDERGROUND SERVICE UNDERGROUND SERVICE ALERT FY25-PW/WW 371840 10/17/24 298.60 UNDERGROUND SERVICE UNDERGROUND SERVICE ALERT FY25-PW/WW 371840 10/17/24 139.09 VISTA PAINT PAINT SUPPLIES FY25-PW/FAC 371841 10/17/24 710.18 VORTEX INDUSTRIES IN CITY WIDE ON SITE REPAIRS FY25-PW/FAC 371842 10/17/24 962.80 VORTEX INDUSTRIES IN CITY WIDE ON SITE REPAIRS FY25-PW/FAC 371842 10/17/24 3,739.15 VORTEX INDUSTRIES IN CITY WIDE ON SITE REPAIRS FY25-PW/FAC 371842 10/17/24 972.50 VORTEX INDUSTRIES IN CITY WIDE ON SITE REPAIRS FY25-PW/FAC 371842 10/17/24 972.50 VORTEX INDUSTRIES IN CITY WIDE ON SITE REPAIRS FY25-PW/FAC 371842 10/17/24 3,757.65 VORTEX INDUSTRIES IN CITY WIDE ON SITE REPAIRS FY25-PW/FAC 371842 10/17/24 1,150.30 WEST COAST ARBORISTS CITY WIDE TREE TRIMMING FY25-PW/PARKS 371843 10/17/24 1,220.00

PAYEE DESCRIPTION CHK NO DATE AMOUNT
WARRANT REGISTER # 16
10/17/2024
WETMORES EXHAUST RESONATOR AND PIPE FY25-PW/EQM 371844 10/17/24 573.82 WILLY'S ELECTRONIC S MOP 45763 INFRARED THERMOMETER FY25-PW/FAC 371845 10/17/24 73.93 WILLY'S ELECTRONIC S MOP 45763 ELECTRIC SUPPLIES FY25-PW/EQM 371845 10/17/24 68.47 Total for Department 736,629.53
Finance
HEALTH NET INC GRP #GX011A - NOV 2024 HEALTH NET INSURANCE 371809 10/17/24 36,991.36 HEALTH NET INC GRP #LB439A - NOV 2024 HEALTH NET INSURANCE 371810 10/17/24 27,065.96 HEALTH NET INC GRP #LB439F - NOV 2024 HEALTH NET INSURANCE 371811 10/17/24 777.39 HEALTH NET INC GRP #N8240A - NOV 2024 HEALTH NET INSURANCE 371812 10/17/24 2,019.15 HEALTH NET INC GRP #R1192A - NOV 2024 HEALTH NET INSURANCE 371813 10/17/24 66,880.20 HEALTH NET INC GRP #R1192R - NOV 2024 HEALTH NET INSURANCE 371814 10/17/24 920.47 HEALTH NET INC GRP #ZI454A - NOV 2024 HEALTH NET INSURANCE 371815 10/17/24 336.74 HEALTH NET INC GRP #ZI454F - NOV 2024 HEALTH NET INSURANCE 371816 10/17/24 3.02 SOLANA CENTER FOR RSWA SB1383 COMPLIANCE SUPPORT SERVS 7/1/24-9 371834 10/17/24 2,400.00 Total for Department 137,394.29
Fire
EAST, LAURICE EDUCATIONAL REIMBURSMENT FF EAST-DRIVER OP 371806 10/17/24 470.00 MES CALIFORNIA ITEM MES-EXCALIBUR-LARGE REGULAR, MES-EXCAL 371820 10/17/24 570.83 Total for Department 1,040.83
Housing / Sec 8
STAPLES BUSINESS ADV OFFICE SUPPLIES/HOUSING DEPARTMENT 371837 10/17/24 62.67 WSP USA INC FOCUSED GENERAL PLAN UPDATE TO INCLUDE HOU 371846 10/17/24 1,833.15 WSP USA INC FOCUSED GENERAL PLAN UPDATE TO INCLUDE HOU 371846 10/17/24 3,080.67 Total for Department 4,976.49
Human Resources
STAPLES BUSINESS ADV MOP #45704/OFFICE SUPPLIES/HUMAN RESOURCES 371837 10/17/24 139.36 STAPLES BUSINESS ADV MOP #45704/OFFICE SUPPLIES/HUMAN RESOURCES 371837 10/17/24 79.47 Total for Department 218.83
MIS
AT&T SBC/AT&T DATA/PHONES FY25 371789 10/17/24 107.22
AT&T SBC/AT&T DATA/PHONES FY25 371790 10/17/24 120.80
AT&T SBC/AT&T DATA/PHONES FY25 371790 10/17/24 1,916.39 AT&T SBC/AT&T DATA/PHONES FY25 371790 10/17/24 196.68
AT&T SBC/AT&T DATA/PHONES FY25 371790 10/17/24 1,926.61 COX COMMUNICATIONS COX BUSINESS DATA/VIDEO FY25 371796 10/17/24 302.53 COX COMMUNICATIONS COX BUSINESS DATA/VIDEO FY25 371797 10/17/24 235.82 COX COMMUNICATIONS COX BUSINESS DATA/VIDEO FY25 371797 10/17/24 2,060.43

PAYEE DESCRIPTION CHK NO DATE AMOUNT
WARRANT REGISTER # 16
10/17/2024
Total for Department 6,866.48
NSD
Total for Department 0.00
Police
CRUZ, JORGE PURCHASE OF PUMPKINS AND FOOD FOR POLICE EV 371784 10/15/24 700.00 BROWDER, MARIE A REIM: MBROWDER 2024 CCUG SEMINAR 371793 10/17/24 1,200.29 FUSTON, STEPHANIE TRAINING REIM FOR THE POST BCKGRND INV PRC T3 371807 10/17/24 90.00 FUSTON, STEPHANIE TRAINING REIM FOR THE POST BCKGRND INV PRC T3 371807 10/17/24 134.00 PRIMAL RESPONSE TRAI RED DOT INSTRUCTOR COURSE 371826 10/17/24 5,000.00 SOSA, PAMELA TRAINING POST PLAN 1 ADV MEAL SUBST FTO PRC T 371835 10/17/24 336.00 THE COUNSELING TEAM TRAINING: WELLNESS COORDINATOR - JCAMACHO 371839 10/17/24 750.00 Total for Department 8,210.29
Risk
DEAN GAZZO ROISTACHE UMANA, ROBERTO, ET AL., VS. CNC, ET AL. 371799 10/17/24 1,830.39 DEAN GAZZO ROISTACHE VARGAS, NORA VS. CITY OF NATIONAL CITY, ET AL. 371800 10/17/24 2,866.39 DEAN GAZZO ROISTACHE THOMAS, FRANK VS. CITY OF NATIONAL CITY, ET AL. 371801 10/17/24 2,536.70 DEAN GAZZO ROISTACHE ALEGRE, ESTATE OF LUIS JOSUE, ET AL. VS. CNC 371802 10/17/24 1,216.00 DEAN GAZZO ROISTACHE GOGUE, III, TOMAS VS. CITY OF NATIONAL CITY, ET A 371803 10/17/24 1,633.00 Total for Department 10,082.48
A/P Total 1,264,371.34

WIRED PAYMENTS
Finance
THE BANK OF NEW YORK 2021 TAXABLE PENSION OBLIGATION BONDS 4505 10/17/24 1,069,758.47 THE BANK OF NEW YORK 2021 TAXABLE PENSION OBLIGATION BONDS 4505 10/17/24 3,680,000.00 Human Resources
PAYCHEX BENEFIT TECH BENETRAC ESR SERVICES BASE FEE-OCT2024 242840094 10/11/24 803.00 SECTION 8 HAPS Start Date End Date
10/15/2024 10/15/2024 71,053.53
GRAND TOTAL 6,085,986.34

AGENDA REPORT
Department: Planning
Prepared by: Martin Reeder, AICP – Asst. Director of Community Development Meeting Date: Tuesday, November 19, 2024
Approved by: Benjamin A. Martinez, City Manager
SUBJECT:

Conditional Use Permit for the Sale of Beer, Wine, and Distilled Spirits (ABC Type-21) at an Existing Grocery Store (Manolo Farmers Market) located at 303 Highland Avenue.

RECOMMENDATION:

Staff Recommends Adoption of the Resolution Entitled, “Resolution of the City Council of the City of National City, California, Approving a Conditional Use Permit for the Sale of Beer, Wine, and Distilled Spirits (ABC Type-21) at an Existing Grocery Store (Manolo Farmers Market) Located at 303 Highland Avenue.”
BOARD/COMMISSION/COMMITTEE PRIOR ACTION:

The Planning Commission held a public hearing on October 7, 2024 and recommended approval of the CUP by unanimous vote of those members present. Two commissioners abstained due to proximity to the project location and one commissioner was absent.

EXPLANATION:

Executive Summary
The applicant (Manolo Farmers Market) proposes to upgrade their existing ABC Type-20 license (off-sale beer and wine) to an ABC Type-21 (off-sale beer, wine, and distilled spirits). Existing and proposed hours of alcohol sales are 7:00 a.m. to 10:00 p.m. daily.

Planning Commission Action
The Planning Commission held a public hearing on October 7, 2024. Six community members spoke in opposition to the project, with three more registering their position, but not wishing to speak. One written public comment was included with the Planning Commission staff report, with another submitted prior to the meeting. All comments are attached as Exhibit I. Ultimately, the Planning Commission recommended approval of the CUP by unanimous vote of those members present (four). Two commissioners abstained due to their properties being within 500 feet of the project area and one commissioner was absent.

Site Characteristics
Manolo Farmers Market is an existing 27,000 square-foot grocery store located on the east side of Highland Avenue between East 2nd Street and East 4th Street in the Minor Mixed-Use Corridor

(MXC-1) zone. The grocery store is located on its own parcel. The site is surrounded by various commercial and residential uses.

The location was previously approved for the sale of beer and wine for off-site consumption within a retail grocery store in 1990 and received an additional CUP approval for extended hours in 2000.

Proposed Use
The business is proposing to sell distilled spirits in addition to the currently-licensed beer and wine for off-site consumption (ABC Type-21 alcohol license). The applicant is proposing to add a distilled spirits shelf located behind the front counter, where only employees will be able to access it. Staff is recommending the distilled spirits be secured in addition to being behind the employee counter (condition of approval).

The location currently has an approved Conditional Use Permit and ABC license for the sale of beer and wine. The previously approved hours for alcohol sales were 7:00 a.m. to 11:00 p.m. daily. The applicant’s request for the proposed hours of 7:00 a.m. to 10:00 p.m. daily reflect the current hours of operation at the store. Per the applicant’s floor plan, the area dedicated to alcohol sales is approximately 408 square feet with only one additional fixture (64 square feet) proposed for the sale of distilled spirits. This represents approximately 1.7% of the floor area of the grocery store.

Analysis
Section 18.30.050 of the Land Use Code allows for alcohol sales for off-site consumption with an approved Conditional Use Permit (CUP). Additional requirements for alcohol CUPs include expanded notification, a community meeting, and distance requirements. City Council Policy 707 also regulates alcohol sales in the city.

Hours of Operation for Alcohol Sales
Conditions of approval for alcohol sales reflect what the applicant has requested (7:00 a.m. to 10:00 p.m. daily).

Mailing
All property owners and occupants within a distance of 660 feet are required to be notified of a public hearing for alcohol-related CUP applications. Notice of this public hearing was sent to 737 occupants and owners.

Community Meeting
Pursuant to Section 18.30.050 (C) of the Land Use Code, a community meeting was held on Monday, July 8, 2024 at 12:00 p.m. at the store. The meeting advertisement is attached (Attachment 8). There were no community members in attendance.

Alcohol Sales Concentration/Location
According to the California Department of Alcoholic Beverage Control (ABC), there are currently four off-sale licenses in census tract 118.02, where a maximum of four are recommended. The applicant holds one of the existing licenses. The census tract is not considered over concentrated with off-site alcohol sales outlets by ABC. No increase in the amount of licenses would occur.

Many of the issues related to off-sale licenses are related to the availability of smaller quantities and cheaper products, most of which are related to businesses not originally subject to a CUP (legal nonconforming). However, businesses with CUPs are limited to the quantity and size of beer bottles (e.g., no sale of single cans or bottles) and the size of wine bottles and their alcoholic content (e.g., containers less than 750 milliliters nor greater than 15% content by volume).

Because the subject business has an existing CUP, it is already subject to standard conditions related to alcohol.

Police Department (PD)
The ABC Risk Assessment provided by PD allocated a total of 11 points, which places it in the Low Risk category (Low Risk is considered 12 points or less). The risk assessment is included as Exhibit F.

Institute for Public Strategies (IPS)
Comments were received from IPS with the following considerations:

1. Require in-person Responsible Beverage Sales and Service (RBSS) training for all staff.

2. Require daily litter removal and timely graffiti removal from areas under control of the licensee.

3. Post in English and Spanish a notice that state law prohibits sales of alcoholic beverages to persons under age 21.

4. Post and maintain signage stating that no open alcoholic beverage containers are allowed on the premises and no loitering is allowed on or in front of the premises.

Staff has included conditions of approval in the attached draft resolution pertaining to all of the above recommendations. IPS comments are included as Exhibit G.

Findings for Approval
The following are the required findings in the attached resolution:

1. Allowable Use: Alcohol sales in conjunction with a grocery store are allowable within the Minor Mixed-Use Corridor zone, pursuant to a CUP, and the proposed use meets the required guidelines in the Land Use Code (LUC) for alcohol sales, as discussed in the staff report. Sales will be incidental to the existing grocery store in a commercial area.

2. General Plan Consistency: Alcohol sales are permitted, subject to a CUP, by the Land Use Code, which is consistent with the General Plan. In addition, a grocery store with alcohol sales is consistent with the Minor Mixed-Use Corridor zone land use designation contained in the Land Use Code and Community Character element of the General Plan.

3. Compatibility, LUC, and Traffic: No expansion of the building is proposed. The proposal involves an existing commercial space, which was previously analyzed for traffic impacts when it was constructed. The site is physically suitable for the type, density, and intensity of use being proposed, including access, utilities, and the absence of physical constraints.

The proposed uses would be incidental to the primary use of a grocery store.

4. No Nuisance: The proposed use will be subject to conditions that limit hours and the manner in which alcohol is sold. In addition, all staff members serving alcohol are required to receive RBSS training.

5. California Environmental Quality Act (CEQA): The proposed project has been reviewed in compliance with the California Environmental Quality Act (CEQA) and has been determined to be categorically exempt from environmental review pursuant to Class 1, Section 15301 (Existing Facilities) for which a Notice of Exemption will be filed subsequent to approval of this Conditional Use Permit. The reason for the exemption is that the use is proposed within an existing commercial building, and the use is similar to other commercial uses in the area, which are permitted in the Minor Mixed-Use Corridor zone.

6. Public Convenience and Necessity: The grocery store, a permitted use in the Minor MixedUse Corridor zone, will benefit from the sale of alcohol. The sale of beer, wine, and distilled spirits will contribute to a diversity of local commercial offerings in the area.

Findings for Denial
The following are findings for denial due to nearby businesses that offer off-sale beer, wine, and distilled spirits together:

1. The proposed use is not deemed essential to the public necessity, as there are already four retail outlets in the same census tract that sell alcohol, including the existing license on site.

2. Based on the above finding, public convenience and necessity will not be served by a proposed use of the property for off-site sales of alcoholic beverages pursuant to law.

Conditions of Approval
Standard Conditions of Approval have been included with this permit as well as conditions specific to off-site alcohol sales per Council Policy 707 (hours of operation, employee training, and accessory sales, etc.).

Summary
The proposed use is consistent with the General Plan due to alcohol sales for off-site consumption being a conditionally-allowed use in the Minor Mixed-Use Corridor zone. The addition of distilled spirits to the sale of beer and wine at an existing grocery store will contribute to the diversity of commercial offerings in the area. Conditions requiring compliance with City Council Policy 707 are intended to alleviate concerns relate to area impacts should the CUP be approved.

Options

1. Approve 2024-11 CUP subject to the conditions included in the Resolution and based on the findings included in the Resolution, or findings to be determined by the City Council; or,

2. Deny 2024-11 CUP based on the attached findings, or findings to be determined by the City Council; or,

3. Continue the item to a specific date in order to obtain additional information.

FINANCIAL STATEMENT:

An application fee of $3,700 was paid with the submittal of the subject CUP. Fees are anticipated to cover the cost of staff review time and processing of the permit.

RELATED CITY COUNCIL 2020-2025 STRATEGIC PLAN GOAL:

Balanced Budget and Economic Development
ENVIRONMENTAL REVIEW:

This is a project under CEQA subject to a Categorical Exemption. Existing Facilities. CCR 15301(c).

PUBLIC NOTIFICATION:

The Agenda Report was posted within 72 hours of the meeting date and time in accordance with the Ralph M. Brown Act.

ORDINANCE:

Not Applicable
EXHIBITS:

Exhibit A – Resolution
Exhibit B – Overhead
Exhibit C – Applicants Plans
Exhibit D – Public Hearing Notice
Exhibit E – Census Tract & Police Beat Maps
Exhibit F – Police Department Risk Assessment
Exhibit G – IPS Comments
Exhibit H – Community Meeting Information
Exhibit I – Public Comment presented at October 7, 2024 Planning Commission meeting Exhibit J – Planning Commission Resolution 2024-14

RESOLUTION NO. 2024-

RESOLUTION OF THE CITY COUNCIL OF THE CITY OF NATIONAL CITY,

CALIFORNIA, APPROVING A CONDITIONAL USE PERMIT FOR THE SALE OF BEER, WINE, AND DISTILLED SPIRITS (ABC TYPE-21) AT AN EXISTING GROCERY STORE (MANOLO FARMERS MARKET) LOCATED AT 303 HIGHLAND AVENUE.

WHEREAS, the City Council of the City of National City considered a Conditional Use Permit for off-site sale of beer, wine, and distilled spirits at an existing grocery store (Manolo Farmers Market) located at 303 Highland Avenue; and WHEREAS, at said public hearing the City Council considered the staff report contained in Case File No. 2024-11 CUP maintained by the City and incorporated herein by reference along with evidence and testimony at said hearing; and WHEREAS, the Planning Commission of the City of National City considered the Conditional Use Permit application at a duly advertised public hearing held on October 7, 2024, at which time the Commission recommended approval of the Conditional Use Permit; and
WHEREAS, this action is taken pursuant to all applicable procedures required by State law and City law.

NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF NATIONAL CITY,

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

Section 1: That the City Council hereby determines the following:

1. The proposed addition of distilled spirits sales is allowable within the applicable zoning district pursuant to a Conditional Use Permit and complies with all other applicable provisions of the Land Use Code because alcohol sales in conjunction with a grocery store are allowable within the Minor Mixed-Use Corridor zone, pursuant to a CUP, and the proposed use meets the required guidelines in the Land Use Code for alcohol sales, as discussed in the staff report. Sales will be incidental to the existing grocery store in a commercial area. Furthermore, alcohol sales (beer and wine) have been approved for sale on site since 1990.

2. The proposed use is consistent with the General Plan and any applicable specific plan, because alcohol sales are permitted, subject to a CUP, by the

Land Use Code, which is consistent with the General Plan. In addition, a grocery store with alcohol sales is consistent with the Minor Mixed-Use Corridor zone land use designation contained in the Land Use Code and Community Character element of the General Plan.

3. The design, location, size, and operating characteristics of the proposed activity would be compatible with the existing and future land uses in the vicinity, because no expansion of the building is proposed. The proposal involves an existing commercial space, which was previously analyzed for traffic impacts when it was constructed.

4. The site is physically suitable for the type, density, and intensity of use being proposed, including access, utilities, and the absence of physical constraints, because no expansion of the building is proposed. The proposed uses would be incidental to the primary use of a grocery store.

5. Granting the permit would not constitute a nuisance or be injurious or detrimental to the public interest, health, safety, convenience, or welfare, or materially injurious to persons, property, or improvements in the vicinity and zone in which the property is located, because the proposed use will be subject to conditions that limit hours and the manner in which alcohol is sold. In addition, all staff members serving alcohol are required to receive RBSS training.

6. The proposed project has been reviewed in compliance with the California Environmental Quality Act (CEQA) and has been determined to be categorically exempt from environmental review pursuant to Class 1, Section 15301 (Existing Facilities) for which a Notice of Exemption will be filed subsequent to approval of this Conditional Use Permit. The reason for the exemption is that the use is proposed within an existing commercial building and the use is similar to other commercial uses in the area, which are permitted in the Minor Mixed-Use Corridor zone.

7. The proposed use is deemed essential and desirable to the public convenience or necessity, because the grocery store, a permitted use in the Minor Mixed-Use Corridor zone, will benefit from the sale of alcohol. The sale of beer, wine, and distilled spirits will contribute to a diversity of local commercial offerings in the area.

8. Based on findings 1 through 7 above, public convenience and necessity will be served by a proposed use of the property for the off-site sales of alcoholic beverages in accordance with applicable law and the recommended conditions.

The use, as proposed and conditioned, will operate in harmony with surrounding

uses, will not cause a nuisance, and will benefit the community with a more diverse selection of goods to purchase from the grocer.

Section 2: That the City Council hereby approves the Conditional Use Permit subject to the following conditions:

General

1. This Conditional Use Permit authorizes the sale of beer, wine, and distilled spirits for off-site consumption at an existing grocery store (Manolo Farmers Market) located at 303 Highland Avenue. Plans submitted for permits associated with this project shall conform to Exhibit A, Case File No. 2024.11 CUP, dated 8/29/2024.

2. Unless specifically modified by this resolution, all Conditions of Approval of Planning Commission Resolution No. 20-2000 shall remain in full force and effect.

3. Before this Conditional Use Permit shall become effective, the applicant and the property owner shall both sign and have notarized an Acceptance Form, provided by the Planning Division, acknowledging and accepting all conditions imposed upon the approval of this permit. Failure to return the signed and notarized Acceptance Form within 30 days of its receipt shall automatically terminate the Conditional Use Permit.

The applicant or owner shall also submit evidence to the satisfaction of the Planning Division that a Notice of Restriction on Real Property is recorded with the County Recorder. The applicant or owner shall pay necessary recording fees to the County.

The Notice of Restriction shall provide information that conditions imposed by approval of the Conditional Use Permit are binding on all present or future interest holders or estate holders of the property. The Notice of Restriction shall be approved as to form by the City Attorney and signed by the Director of Community Development prior to recordation.

4. This permit shall become null and void at such time as there is no longer a Type 21 California Department of Alcoholic Beverage Control license associated with the property.

5. This permit shall become null and void if not exercised within one year after adoption of the resolution of approval unless extended according to procedures specified in the Municipal Code.

6. This permit shall expire if the use authorized by this resolution is discontinued for a period of 12 months or longer. This permit may also be revoked, pursuant to provisions of the Land Use Code, if discontinued for any lesser period of time.

7. This Conditional Use Permit may be revoked if the operator is found to be in violation of any Conditions of Approval or applicable law.

Planning

8. No sales of distilled spirits shall be permitted until the applicant has been issued a Type 21 license from the California Department of Alcoholic Beverage Control.

9. All sellers and servers of alcohol shall receive Responsible Beverage Service and Sales (RBSS) training, including all owners, and managers. The RBSS training must be certified by the Department of Alcoholic Beverage Control (ABC). Proof of completion of an approved RBSS program must be provided prior to issuance of a city business license. As part of the RBSS training, the Permittee shall make available a domestic violence training session as provided by the Institute of Public Strategies.

10.The sale of alcoholic beverages shall only be permitted between the hours of 7:00 a.m. and 10:00 p.m. daily. Sales are only permitted during times when the store is open for the purchase of general commodities.

11.Distilled spirits shall be stored in a lockable cabinet behind the sales counter accessible only to properly trained employees.

12.Prior to the commencement of sales of distilled spirits, the applicant shall implement an electronic age verification system capable of scanning IDs at all points of sale where alcohol may be purchased. The system shall be capable of identifying fake IDs and persons under the age of 21. This system shall be maintained in working order for the life of this permit. The applicant shall continue to incorporate best practices as advised by ABC, which can be found online at https://www.abc.ca.gov/education/licensee-education/checking-identification/.

13.Applicant shall provide revised floor plan.

14.All required signage related to the sale of alcohol shall be written in both English and Spanish translation.

15.The premises shall be kept free of graffiti and litter in conformance with the National City Municipal Code. The operator or property manager shall take responsive action within a 24-hour period upon the receipt of any notice provided by Code Enforcement pertaining to graffiti or litter.

16.Containers of alcoholic beverages may not be stored on the premises, after being sold to patrons, for the purpose of later consumption.

17.The operator of the business shall maintain an active business license and ensure that the business license is renewed annually.

Police

18.The permittee shall comply with all applicable law, including, but not limited to the regulatory provisions of the Business and Professions Code that pertain to the sale, advertising, or display of alcoholic beverages.

Indemnification Agreement
The Applicant shall defend, indemnify, and hold harmless the City, its agents, officers, and employees from any and all claims, actions, proceedings, damages, judgments, or costs, including attorney's fees, against the City or its agents, officers, or employees, relating to the issuance of this permit including, but not limited to, any action to attack, set aside, void, challenge, or annul this development approval and any environmental document or decision. The City will promptly notify the Applicant of any claim, action, or proceeding. The City may elect to conduct its own defense, participate in its own defense, or obtain independent legal counsel in defense of any claim related to this indemnification. In the event of such election, the Applicant shall pay all of the costs related thereto, including without limitation reasonable attorney's fees and costs. In the event of a disagreement between the City and Applicant regarding litigation issues, the City shall have the authority to control the litigation and make litigation related decisions, including, but not limited to, settlement or other disposition of the matter. However, the Applicant shall not be required to pay or perform any settlement unless such settlement is approved by the Applicant.

Section 3: That the City Clerk shall certify to the passage and adoption of this Resolution and enter it into the book of original Resolutions.

PASSED and ADOPTED this 19th day of November, 2024.
__________________________
Ron Morrison, Mayor
ATTEST:
_____________________________
Shelley Chapel, City Clerk
APPROVED AS TO FORM:
_____________________________
Barry J. Schultz, City Attorney

EXHIBIT B
2024-11 CUP – 303 Highland Avenue – Overhead
N

EXHIBIT C

Beer Cooler
Wine
Wine
Distilled Spirits

NOTICE OF PUBLIC HEARING
NOTICE IS HEREBY GIVEN that the City Council of the City of National City will hold a Public Hearing after the hour of 6:00 p.m., Tuesday, November 19, 2024, in the City Council Chambers, Civic Center, 1243 National City Blvd., National City, CA., to consider:

CONDITIONAL USE PERMIT FOR THE SALE OF BEER, WINE, AND
DISTILLED SPIRITS (ABC TYPE-21) AT AN EXISTING GROCERY STORE (MANOLO FARMERS MARKET) LOCATED AT 303 HIGHLAND AVENUE
The Planning Commission conducted a Public Hearing at their meeting of October 7, 2024 and voted to recommend approval to the City Council of the Conditional Use Permit, by a vote of 4 to 0 with two members abstaining and one member absent.

Information is available for review at the City’s Planning Division, Civic Center. Anyone interested in this matter may appear at the above time and place and be heard. The City Council will also accept written public comments regarding this matter via e-mail sent to [email protected]. Written comments from the public (limited to a maximum of three minutes) must be submitted via e-mail by 5:00 p.m. on the day of the City Council Meeting. For information on registering to speak or on submitting written comments, please visit the City Clerk’s webpage at
https://www.nationalcityca.gov/government/city-clerk/public-comments.

If you challenge the nature of the proposed action in court, you may be limited to raising only those issues you or someone else raised at the Public Hearing described in this notice via e-mail, or through written correspondence delivered to the undersigned prior to the Public Hearing.

November 6, 2024
Shelley Chapel, Deputy City Clerk
Published in the Star News: Friday, November 8, 2024.

Sources: Esri, HERE, DeLorme, TomTom, Intermap, increment P Corp., GEBCO, USGS, FAO, NPS, NRCAN, GeoBase, IGN, Kadaster NL, Ordnance Survey, Esri Japan, METI, Esri China (Hong Kong), swisstopo, MapmyIndia, © OpenStreetMap contributors, and the GIS User Community
CensusTracts 2010
August 25, 2014
0 0.375 0.75 1.5 mi 0 0.5 1 2 km
1:45,467
E

XHIBITE

City of National City
Beat 24
Source: Microsoft Mappoint
NCPD CAU, 4/18/07

Notes:

NATIONAL CITY POLICE DEPARTMENT

ALCOHOL BEVERAGE CONTROL

RISK ASSESSMENT
DATE:

BUSINESS NAME:

ADDRESS:

OWNER NAME: DOB:

OWNER ADDRESS: (add additional owners on page 2)
I. Type of Business
Restaurant (1 pt)
Market (2 pts)
Bar/Night Club (3 pts)
Tasting Room (1pt)
II. Hours of Operation
Daytime hours (1 pt)
Close by 11pm (2 pts)
Close after 11pm (3 pts)
III. Entertainment
Music (1 pt)
Live Music (2 pts)
Dancing/Live Music (3 pts)
No Entertainment (0 pts)
IV. Crime Rate
Low (1 pt)
Medium (2 pts)
High (3 pts)
V. Alcohol Businesses per Census Tract
Below (1 pt)
Average (2 pts)
Above (3 pts)

EXHIBIT F
07/09/24 Manolo Farmers Market 303 Highland Avenue, National City, CA 91950 Chris Dallo 09/23/68 1320 Corte De Las Piedras, El Cajon, CA 92019 - Currently, there are (4) off sale licenses authorized in tract 118.02 - Currently, there are (8) on sale licenses authorized in tract 118.02 - Currently, there are (1) active on sale licenses in tract 118.02 - Currently, there are (4) active off sale licenses in tract 118.02 ✔ ✔
✔
✔
✔

National City Police Department ABC Risk Assessment
VI. Calls for Service at Location (for previous 6 months) Below (1 pt)
Average (2 pts)
Above (3 pts)
VII. Proximity Assessment (1/4 mile radius of location) Mostly commercial businesses (1 pt)
Some businesses, some residential (2 pts)
Mostly residential (3 pts)
VIII. Owner(s) records check
No criminal incidents (0 pts)
Minor criminal incidents (2 pts)
Multiple/Major criminal incidents (3 pts)
OWNER NAME: DOB:

OWNER ADDRESS:

OWNER NAME: DOB:

OWNER ADDRESS:

Recommendation:

Completed by: Badge ID:

Low Risk ( 12pts or less)
Medium Risk (13 – 18pts)
High Risk (19 – 24pts)
Total Points
11 J. Camacho 449 ✔
✔
✔

Funded by the San Diego County Health and Human Services Agency 8885 Rio San Diego Drive #117  San Diego, California, 92108 Phone: 619.476-9100  Fax: 619.476-9104 www.publicstrategies.org
Environmental Scan for
Proposed Type 21 Alcohol CUP
303 Highland Ave., National City, CA 91950
Conducted: July 3, 2024
Photo of the proposed location
An environmental scan was conducted on Wednesday, July 3, 2024, for a proposed upgrade of an existing Type 20 off-sale alcohol license to a Type 21 at 303 Highland Avenue. The proposed location is a fullscale grocery store surrounded by other commercial uses on Highland Ave., and the streets running parallel and perpendicular to Highland in front of and behind the business are residential.

During a scan of the business and premises, the following was noted:
• There is a liquor store selling beer, wine and distilled spirits 250 feet from the location. • Customers were entering the premises by car and on foot. • The business offered one cooler of wine with the remaining cooler space along the wall devoted to beer. There was also a selection of beer outside the coolers.

EXHIBIT G

Funded by the San Diego County Health and Human Services Agency 8885 Rio San Diego Drive #117  San Diego, California, 92108 Phone: 619.476-9100  Fax: 619.476-9104 www.publicstrategies.org

Funded by the San Diego County Health and Human Services Agency 8885 Rio San Diego Drive #117  San Diego, California, 92108 Phone: 619.476-9100  Fax: 619.476-9104 www.publicstrategies.org
Outlet Density
Based on Centers for Disease Control guidelines, alcohol density is defined as the average distance between a person and their closest alcohol retailer. In the map above, the darker the census tract, the less distance a person has to travel to their closest alcohol retailer. The proposed location is defined as “very dense.”
Youth Sensitive Areas
Dino Daycare (approximately 1,050 feet away)
Central Elementary (approximately 2,100 feet away)
Highland Park (approximately 2,100 feet away)
Churches
First Spanish Southern Baptist (approximately 1,050 feet away) is the closest one to this location.

Crime Rate
A request for crime-related information from personnel within the City of National City Police Department should determine whether existing violations against the property or Applicant have occurred that would discourage the issuance of a Type 21 alcohol license.

Considerations
The following are considerations if a CUP is issued:

1. Require that staff and management attend an in-person Responsible Beverage Sales and Service training.

2. Require daily litter removal and timely graffiti removal from areas under control of the licensee.

3. Post in English and Spanish a notice that state law prohibits sales of alcoholic beverages to persons under age 21.

4. Post and maintain signage stating that no open alcoholic beverage containers are allowed on the premises and no loitering is allowed on or in front of the premises.

Funded by the San Diego County Health and Human Services Agency 8885 Rio San Diego Drive #117  San Diego, California, 92108 Phone: 619.476-9100  Fax: 619.476-9104 www.publicstrategies.org

Community Meeting Minutes
Manolo Farmers Market
July 15, 2024
Meeting Time: 12:00PM
Location: Manolo Farmers Market
303 Highland Ave
National City, CA 91950
In attendance:

Steve Mattia, attorney
Chris Dallo, owner
The meeting was held in the juice bar area.

We waited until 1pm and no one came. No one asked about the meeting the rest of the day.

Steve Mattia, Attorney

EXHIBIT H

September 15, 2024
To Whom It May Concern:

I am submitting this letter to formally object to the pending application for an ABC Type-21 liquor license at 303 Highland Avenue by Manolo Farmers Market. I am the owner of La Casa Liquor, located at 228 Highland Avenue, directly across from the proposed site. As a business owner in this community for over 30 years, I believe that granting an additional Type-21 liquor license in such close proximity would negatively impact the youth of National City.

Although I do not reside in National City, I consider myself deeply connected to the community. Many of my customers have become like family, and I have watched their children grow into adulthood. I take great care to ensure that alcohol is not sold to minors, as I know many of my customers personally and am familiar with their families. This familiarity allows me to prevent underage sales and ensure that alcohol is handled responsibly in my store.

I am concerned that a larger business such as Manolo Farmers Market, with many employees and multiple checkout lines, would not be able to exercise the same level of oversight. In a store of that size, minors may find it easier to purchase alcohol or engage in theft. By contrast, in my smaller store, I can monitor all activity, and the liquor is kept securely behind the counter.

It is my firm belief that increasing access to alcohol in this community could harm our youth, who already face significant challenges. Many young people here are balancing school with work to help support their families. The availability of alcohol could contribute to distractions, higher dropout rates, and potential increases in crime. I have personally invested time and resources into supporting families and youth in this community, and I am deeply committed to their well-being.

For these reasons, I respectfully urge you to deny the liquor license application for Manolo Farmers Market.

Sincerely,
Salwan Nafsu
Owner, La Casa Liquor

EXHIBIT I

1 Sarah Esendencia
From: vera rapozo
Sent: Monday, October 7, 2024 1:43 PM
To: Planning Commission
Cc:

Subject: Manolo Farmers Market - Spirits License
CAUTION: This email originated from outside your organization. Exercise caution when opening attachments or clicking links, especially from unknown senders.

Greetings!
My family has lived in National City on 3rd street for many years, since the early 1940's. My mother grew up in the house on the corner of 3rd and G. She worked for the Chamber of Commerce for many years and our family has been very involved in the community for many years (i.e., Maytime Band review, Las Palmas Lifeguard/Swim Instructor, etc.). The property is very close to Manolo, Sierra Cafe and all other businesses in this area.

The noise level and traffic has increased significantly over the past 6 years causing concern. People drive fast down the road, while the STOP sign that was added to G street has helped but there are still kids driving down the road with loud electric motor bicycles. In addition, Manolo has food trucks parking on their parking lot and play live music until late in the evening. Last Sunday 9/29, the music was playing until after 11pm.

The Spirit license for Manolo will further exacerbate the noise levels and disturbances. With the food trucks, I can see people purchasing hard liquor (i.e., Spirits) and taking the alcohol to the food trucks and drinking there on site. This could create disagreements or potential fights, more car accidents at that intersection, etc.

There is already a liquor store right on the corner next to the laundromat. There are no issues that I'm aware of that have happened at the liquor store. The patrons will drive to the liquor store, pick up the liquor and drive away, drinking elsewhere. This is much of a better situation than people purchasing and consuming the liquor right there on site.

Note in addition, many neighbors including ourselves have voiced our concerns around the restaurants (Sierra Cafe) daily practices of jet spraying their property at about 4pm. They also, at times, run a leaf blower as early as 5 or 6am on Saturdays or Sundays. This also creates another disturbance.

Thanks for your consideration and hearing the Tax Paying Residents concerns! The Rapozo Ohana
Momi Rapozo
Item 5. Manolos Farmers Market

EXHIBIT J

AGENDA REPORT
Department: Planning
Prepared by: Martin Reeder, AICP – Asst. Director of Community Development Meeting Date: Tuesday, November 19, 2024
Approved by: Benjamin A. Martinez, City Manager
SUBJECT:

Amendment of Chapter 18.29 of the National City Municipal Code to Add Regulations for the Mixed-Use Overlay Zone.

RECOMMENDATION:

Adopt the Ordinance Entitled: “An Ordinance of the City Council of the City of National City, California, Amending Chapter 18.29 of the National City Municipal Code to Add Regulations for the Mixed-Use Overlay Zone.”
BOARD/COMMISSION/COMMITTEE PRIOR ACTION:

On August 21, 2023, the Planning Commission Recommended that the City Council Adopt the Ordinance Amending Title 18 of the Municipal Code. The City Council introduced the Ordinance at its meeting of October 15, 2024.

EXPLANATION:

The Focused General Plan Update adopted in June of this year included a new zoning overlay district (Mixed-Use Overlay), which applies to the area around East 17th Street and on Roosevelt Avenue west of the Mile of Cars District. As part of the adoption of amendments to Title 18 of the Municipal Code, a new chapter was created, reviewed, and vetted by staff that included the regulations for the Mixed-Use Overlay. However, it was not included in the final agenda packet that went to the City Council this year due to a clerical error. The City Council initiated this followup Code amendment so that the new chapter can be added to the Zoning Code as originally intended.

FINANCIAL STATEMENT:

Not applicable
RELATED CITY COUNCIL 2020-2025 STRATEGIC PLAN GOAL:

Housing and Community Development
ENVIRONMENTAL REVIEW:

A Final Supplemental Program Environmental Impact Report and Mitigation Monitoring and Reporting Program for the City of National City Focused General Plan Update was approved at the March 19, 2024 City Council meeting.

PUBLIC NOTIFICATION:

The Agenda Report was posted within 72 hours of the meeting date and time in accordance with the Ralph M. Brown Act.

ORDINANCE:

Second Reading
EXHIBIT:

Exhibit A – Ordinance

ORDINANCE NO. 2024 –

AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF NATIONAL CITY, CALIFORNIA, AMENDING CHAPTER 18.29 OF THE NATIONAL CITY MUNICIPAL CODE TO ADD REGULATIONS FOR THE MIXED-USE OVERLAY ZONE.

WHEREAS, the City of National City (the “City”), pursuant to the police powers delegated to it by the California Constitution, has the authority to enact or amend laws which promote the public health, safety, and general welfare of its residents; and WHEREAS, pursuant to the terms and provisions of the Government Code of the State of California, proceedings were duly initiated for the amendment of the National City Municipal Code; and
WHEREAS, staff is recommending that Chapter 18.29 be amended by adding Section

18.29.080 Mixed-Use Overlay Zone (MU) for consistency with the zoning map that was adopted as part of the General Plan Update that was adopted on May 7, 2024; and WHEREAS, pursuant to a published 10-day notice of the adoption of said ordinance, a public hearing was held by the City Council on October 15, 2024, and at said public hearing, all persons interested were given the opportunity to appear and be heard before the City Council.

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

Section 1: The City Council of National City hereby amends Section 18.29 (Overlay Zones) by adding the following section:

Chapter 18.29.080 Mixed-Use Overlay Zone (MU).

A. Purpose. The purpose of the MU overlay zone is to facilitate progress towards an integrated land use pattern where housing is well‐supported by services and amenities and create a better transition over time to surrounding residential neighborhoods. This overlay allows a combination of uses, which may include residential, commercial, office, industrial, institutional, or recreational uses.

B. Applicability. When any property bears on the zoning map of the city, in addition to its zone designation, the symbol MU, the provisions of this section shall apply.

C. Permitted Uses.

1. The uses permitted in the MU overlay zone are listed in Appendix A of the Westside Specific Plan.

D. Development Standards.

1. The development standards established in Section 18.23.030 for the MCR‐1 zone shall apply to the MU overlay zone.

Section 2: This Ordinance shall take effect and be in force thirty (30) days from the date of its passage, and before the expiration of fifteen (15) days after its passage, it or a summary of it, shall be published once, with the names of the members of the City Council voting

2 of 2
for and against the same in the Star News, a newspaper of general circulation published in the County of San Diego, California.

Section 3: The City Clerk shall certify to the adoption of this Ordinance and shall publish in accordance with the law.

INTRODUCED at the regular meeting of the City Council of the City of National City, held on October 15, 2024.

PASSED and ADOPTED this 19th day of November, 2024.
__________________________
Ron Morrison, Mayor
ATTEST:
_____________________________
Shelley Chapel, MMC, City Clerk
APPROVED AS TO FORM:
_____________________________
Barry J. Schultz, City Attorney

AGENDA REPORT
Department: Engineering and Public Works
Prepared by: Luca Zappiello, Associate Engineer - Civil Meeting Date: Tuesday, November 19, 2024
Approved by: Benjamin A. Martinez, City Manager
SUBJECT:

Amendment to the 2024 Regional Transportation Improvement Program (RTIP).

RECOMMENDATION:

Adopt a Resolution Entitled, “Resolution of the City Council of the City of National City, California, Approving an Amendment to the Transnet Local Street Improvement Program of Projects for National City for Fiscal Years 2022, 2023 and 2024 to Increase Local Transnet Funding for Street Resurfacing (NC03) in the Amount of $500,000 through a Transfer of Funds from Traffic Signal Install/Upgrade (NC04).”
BOARD/COMMISSION/COMMITTEE PRIOR ACTION:

Not Applicable.

EXPLANATION:

On November 4, 2004, the voters of San Diego County approved the San Diego Transportation Improvement Program Ordinance and Expenditure Plan (04-01) extension. The TransNet Extension Ordinance provides that SANDAG, acting as the Regional Transportation Commission, shall approve a multi-year program of projects submitted by local jurisdictions identifying those transportation projects eligible to use transportation sales tax (TransNet) funds.

On June 4, 2024, per Resolution No. 2024-59, City Council adopted the 2024 Regional Transportation Improvement Program (RTIP) for National City projects for fiscal years 2025 through 2029.

Consistent with SANDAG Board Policy No. 031 and the TransNet Extension Ordinance, local agencies are allowed to make amendments to the RTIP on a quarterly basis. Amendments may consist of adding new projects, increasing funding for projects and/or transferring funds between projects. City Council authorization is required for all RTIP amendments.

Staff is requesting City Council authorization to submit an RTIP Amendment No. 13 as shown in the table below:

Fiscal Year From To Amount
FY2022 Traffic Signal Install/Upgrade
(NC04)
Street Resurfacing
(NC03) $116,000
FY2023 Traffic Signal Install/Upgrade
(NC04)
Street Resurfacing
(NC03) $192,000
FY2024 Traffic Signal Install/Upgrade
(NC04)
Street Resurfacing
(NC03) $192,000
TOTAL $500,000

The increased funding for the Street Resurfacing Project (NC03) will support a portion of the FY24 and FY25 Pavement Rehabilitation Project, CIP No. 23-15, which is scheduled for contract award at the City Council Meeting on November 19, 2024. Pending approval, construction is anticipated to begin in early 2025.

Pending City Council authorization, staff will submit the RTIP Amendment to SANDAG for Board approval and transfer funds from the City’s TransNet (Prop A) expenditure account for Traffic Signal Install/Upgrade (NC04) to the expenditure account for Street Resurfacing Project (NC03).

It shall be noted that the accompanying Resolution contains provisions required by SANDAG, which have been reviewed and accepted by staff. While one such provision is a “hold harmless” provision, staff has determined that risk to the City is minimal since SANDAG’s involvement in National City’s TransNet projects is limited to accounting processes and financial audits.

FINANCIAL STATEMENT:
$500,000 in TransNet funds will be transferred from
Expenditure Account No. 307-10-18-18500-7598-6558307 (Traffic Signal Install/Upgrade) to Expenditure Account No. 307-10-18-18500-7598-6035307 (Street Resurfacing) RELATED CITY COUNCIL 2020-2025 STRATEGIC PLAN GOAL:

Not Applicable
ENVIRONMENTAL REVIEW:

This is not a project under CEQA and is therefore not subject to environmental review. CCR15378; PRC 21065.

PUBLIC NOTIFICATION:

The Agenda Report was posted within 72 hours of the meeting date and time in accordance with the Ralph M. Brown Act.

ORDINANCE:

Not Applicable
EXHIBITS:

Exhibit A – Public Hearing Notice
Exhibit B – Resolution

CITY OF NATIONAL CITY

NOTICE OF PUBLIC HEARING

PUBLIC HEARING ON THE ADOPTION OF A RESOLUTION AUTHORIZING AN AMENDMENT TO THE FY2022, FY2023 AND FY2024 REGIONAL TRANSPORTATION IMPROVEMENT PROGRAM (RTIP) FOR NATIONAL CITY TO INCREASE PROGRAMMING OF LOCAL TRANSNET FUNDING FOR STREET RESURFACING (NC03) IN THE AMOUNT OF $500,000 THROUGH A TRANSFER OF FUNDS FROM TRAFFIC SIGNAL INSTALL/UPGRADE (NC04).

NOTICE IS HEREBY GIVEN that the City Council of the City of National City will hold a Public Hearing after the hour of 6:00 p.m., Tuesday, November 19, 2024, in the City Council Chambers, Civic Center, 1243 National City Boulevard, National City, CA, to consider: AMENDMENT TO THE FY2022, FY2023 AND FY2024 REGIONAL TRANSPORTATION IMPROVEMENT PROGRAM (RTIP) FOR NATIONAL

CITY TO INCREASE PROGRAMMING OF LOCAL TRANSNET FUNDING FOR STREET RESURFACING (NC03) IN THE AMOUNT OF $500,000 THROUGH A TRANSFER OF FUNDS FROM TRAFFIC SIGNAL INSTALL/UPGRADE (NC04).

Notice is hereby given in accordance with Section 5(A) of the TransNet Extension Ordinance and Rule 7 of SANDAG Board Policy No. 31.

Written comments or testimony from the public must be submitted via e-mail to [email protected] by 2:00 p.m. on the day of the City Council Meeting.

For more information, visit:
https://www.nationalcityca.gov/government/city-clerk/public-comments Any person with a disability who requires a modification or accommodation to participate in a meeting should direct such request to the City Clerk’s Office (619) 336-4228 at least 24 hours in advance of the meeting. Spanish Interpretation Services are available, please contact the City Clerk prior to the start of the meeting for assistance.

Asistencia en Español: Para que le interpreten la información en español, llame al (619) 336-4228.

A full text copy of the proposed ordinance, and Regular Online Meeting of the City Council, will be webcast and archived on the City’s website at: www.nationalcityca.gov.

Shelley Chapel, MMC, City Clerk
Published in the Star News November 8, 2024

RESOLUTION NO. 2024 –

RESOLUTION OF THE CITY COUNCIL OF THE CITY OF NATIONAL CITY, CALIFORNIA,

APPROVING AN AMENDMENT TO THE TRANSNET LOCAL STREET IMPROVEMENT PROGRAM OF PROJECTS FOR NATIONAL CITY FOR FISCAL YEARS 2022, 2023 AND 2024 TO INCREASE LOCAL TRANSNET FUNDING FOR STREET RESURFACING (NC03) IN THE AMOUNT OF $500,000 THROUGH A TRANSFER OF FUNDS FROM TRAFFIC SIGNAL INSTALL/UPGRADES (NC04).

WHEREAS, on November 4, 2004, the voters of San Diego County approved the San Diego Transportation Improvement Program Ordinance and Expenditure Plan (“TransNet Extension Ordinance”); and
WHEREAS, the TransNet Extension Ordinance provides that SANDAG, acting as the Regional Transportation Commission, shall approve on a biennial basis a multi-year program of projects submitted by local jurisdictions identifying those transportation projects eligible to use transportation sales tax (TransNet) funds; and
WHEREAS, the City of National City (“City”) was provided with an estimate of annual TransNet local street improvement revenues for Fiscal Years 2025 through 2029; and WHEREAS, following a noticed public hearing, the City approved its TransNet Local Street Improvement Program of Projects (“POP”) on June 4, 2024, through Resolution No. 2024-59; and WHEREAS, the City desires to make adjustments to its POP; and WHEREAS, the City has held a noticed public hearing with an agenda item that clearly identified the proposed list of projects prior to approval of the projects by its authorized legislative body in accordance with Section 5(A) of the TransNet Extension Ordinance and Rule 7 of SANDAG Board Policy No. 31.

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

Section 1: That the City of National City requests that SANDAG make the following changes to the City’s POP (the “Amendment”) as shown in the table below:

Fiscal
Year From To Amount
FY2022 Traffic Signal Install/Upgrade
(NC04)
Street Resurfacing
(NC03) $116,000
FY2023 Traffic Signal Install/Upgrade
(NC04)
Street Resurfacing
(NC03) $192,000
FY2024 Traffic Signal Install/Upgrade
(NC04)
Street Resurfacing
(NC03) $192,000
TOTAL $500,000
Section 3: That pursuant to Section 2(C)(1) of the TransNet Extension Ordinance, the City of National City certifies that no more than 30 percent of its annual revenues shall be spent on local street and road maintenance-related projects as a result of the Amendment.

Section 4: That pursuant to Section 4(E)(3) of the TransNet Extension Ordinance, the City of National City certifies that all new or changed projects, or major reconstruction projects included in the Amendment and funded by TransNet revenues shall accommodate travel by pedestrians and bicyclists, and that any exception to this requirement permitted under the Ordinance and proposed was clearly noticed as part of the City of National City’s public hearing process for the Amendment. Page 925 of 1135
Section 5: That the City of National City does hereby certify that all other applicable provisions of the TransNet Extension Ordinance and SANDAG Board Policy No. 31 have been met.

Section 6: That the City of National City agrees to indemnify, hold harmless, and defend SANDAG, the San Diego County Regional Transportation Commission, and all officers and employees thereof against all causes of action or claims related to the City of National City’s TransNet funded projects.

Section 7: That the City Clerk shall certify to the passage and adoption of this Resolution and enter it into the book of original Resolutions.

PASSED and ADOPTED this 19th day of November, 2024.

Ron Morrison, Mayor
ATTEST:

Shelley Chapel, MMC, City Clerk
APPROVED AS TO FORM:

Barry J. Schultz, City Attorney

AGENDA REPORT
Department: Engineering & Public Works
Prepared by: Stephen Manganiello, Director of Public Works/City Engineer Meeting Date: Tuesday, November 19, 2024
Approved by: Benjamin A. Martinez, City Manager
SUBJECT:

Introduction and First Reading of the Ordinance Establishing Speed Limits Based on Engineering and Traffic Surveys
RECOMMENDATION:

Introduce Ordinance by First Reading, entitled, “Ordinance of the City Council of the City of National City, California, Establishing Speed Limits on Portions of Sweetwater Road Based on Engineering and Traffic Surveys and Authorizing the Director of Public Works to Post Speed Limit Signs Consistent with the Recommendations of the Engineering and Traffic Surveys.” BOARD/COMMISSION/COMMITTEE PRIOR ACTION:

Not Applicable.

EXPLANATION:

Section 22357 of the State of California Vehicle Code (CVC) permits local authorities to establish speed limits greater than the prima facie speed limit of 25 miles per hour (mph) when, on the basis of an engineering and traffic survey (E&TS), the local authority determines that a speed greater than 25 mph would facilitate the orderly movement of vehicular traffic and would be reasonable and safe. Section 627 of the CVC and Section 2B.13 of the California Department of Transportation (Caltrans) Manual on Uniform Traffic Control Devices (CA-MUTCD) outline the following criteria to be considered as part of conducting an E&TS:
1) Prevailing speeds as determined by traffic engineering measurements. 2) Accident Records.
3) Highway, traffic, and roadside conditions not readily apparent to the driver. 4) Residential Density.
5) Safety of bicyclists and pedestrians, with increased consideration for vulnerable pedestrian groups including children, seniors, persons with disabilities, users of personal assistive mobility devices, and the unhoused.

The process begins with establishing speed zones to protect the public from the unreasonable behavior of reckless, unreliable, or otherwise dangerous drivers. Speed zones are also established to advise drivers of road conditions or hazards that may not be readily apparent to a reasonable driver. For that reason, a field review of related road/traffic variables is conducted which considers the analytical data and accident history of a particular roadway segment to determine a safe and reasonable speed limit. Next the criteria listed above in combination with other factors such as 85th percentile speed, pace, and incremental changes in speeds from one zone to the next, are analyzed using the methodologies established in the CVC and CA-MUTCD to recommend speed limits.

The CVC and CA-MUTCD recommend establishing speed limits at or near the 85th percentile speed, which is defined as the speed at or below which 85 percent of traffic is moving during freeflow conditions. Speed limits may, however, be established below the 85th percentile speed (within specified thresholds) if conditions are met for criteria 2) through 5) above. Speed limits established on this basis conform to the consensus of those who drive on the roadways as to what speed is reasonable and safe, and are not dependent on the judgment of one or a few individuals.

State Assembly Bills (AB) 43 and 1938, which went into effect on January 1, 2022 and January 1, 2023, respectively, provide local agencies greater flexibility in setting and reducing speed limits.

For example, local agencies may establish a speed limit of 20 mph or 25 mph if criteria is met for defining a “business activity district”. The legislation required updates to the CVC and CA-MUTCD, the last of which was made available to the public in March 2023.

In 2022, the National City Engineering & Public Works Department authorized STC Traffic (through an “On-Call” Professional Engineering Services contract) to conduct new E&TS for all Arterial and Collector roadways identified in the National City General Plan Circulation Element.

In 2023, STC Traffic completed the E&TS for 105 individual roadway segments in accordance with the procedures established by Section 2B.13 of the CA-MUTCD and consistent with all applicable provisions of the CVC. On December 5, 2023, the City Council adopted Ordinance No. 2023-2025 establishing speed limits for all 105 individual roadway segments based on the E&TS.

Based on recent traffic collisions and requests received from the public regarding speeding on Sweetwater Road east of I-805, staff asked STC Traffic to re-evaluate the traffic data to determine if reductions to the posted speed limits are warranted. The following justifications have been presented to reduce the posted speed limit from 45 MPH to 40 MPH on Sweetwater Road between I-805 and Plaza Bonita Road:
“When the nearest 5 mph increment of the 85th-percentile speed would require a rounding down, the speed may be reduced by 5 mph from the nearest 5 mph increment of the 85th-percentile speed (CVC 22358.6(b); CAMUTCD Section 2B.13, Standard 12a, Option 1) - CVC 627(c)(2); CA-MUTCD Section 2B.13, Option 29B (safety of bicyclists and pedestrians, vulnerable pedestrian groups – bus stop and no sidewalk).”
A copy of the E&TS certification summary sheets are attached as Exhibit A.

FINANCIAL STATEMENT:

Funding to replace the existing speed limit signs is available through the Engineering & Public Works Streets Division Maintenance & Operations budget for traffic signs.

RELATED CITY COUNCIL 2020-2025 STRATEGIC PLAN GOAL:

Public Safety
ENVIRONMENTAL REVIEW:

This is not a project under CEQA and is therefore not subject to environmental review. CCR15378; PRC 21065.

PUBLIC NOTIFICATION:

The Agenda Report was posted within 72 hours of the meeting date and time in accordance with the Ralph M. Brown Act.

ORDINANCE:

First Reading
EXHIBITS:

Exhibit A – E&TS Certification Sheets
Exhibit B – Ordinance

CITY OF NATIONAL CITY

ENGINEERING & TRAFFIC SURVEY
99 Radar
Enforceable?
YES
STC Traffic, Inc.

Street: Sweetwater Road
From: I-805 / Euclid Avenue To: Valley Road
Date of Speed Survey: 10/12/2022
Critical Speed (85th) 46 MPH
50 Percentile 42 MPH
Existing Posted Speed Limit 45 MPH
10 MPH Pace 37-46 MPH
Percent in Pace 82%
Street Classification: Arterial
Length of Street Segment: 0.51 Miles
Average Daily Traffic: 19,589
Total Accidents: 9
Evaluation Period: January 1, 2017 – December 31, 2019
Accident Rate (MVM): 0.82
California Statewide Accidents Rate (MVM): 1.15
Justification: When the nearest 5 mph increment of the 85th-percentile speed would require a rounding down, the speed may be reduced by 5 mph from the nearest 5 mph increment of the 85thpercentile speed (CVC 22358.6(b); CAMUTCD Section 2B.13, Standard 12a, Option 1) - CVC 627(c)(2); CA-MUTCD Section 2B.13, Option 29B (safety of bicyclists and pedestrians, vulnerable pedestrian groups – bus stop and no sidewalk).

TRAFFIC ENGINEER’S RECOMMENDATIONS/AUTHORITY:

Posted Speed Limit: 40 MPH
This survey was prepared in accordance with the requirements of Section 627 of the California Vehicle Code using methods prescribed in Section 2B.13 of the California Manual on Uniform Traffic Control Devices. Based on the measured critical speeds, it is appropriate and justified to recommend the posted speed limit be 40 MPH along the subject segment of the road.

APPROVALS:
☐ Recertification of the existing speed zone per Sections 22357, 22358, and 40802 of the California Vehicle Code
☒ Establishment of new speed zone
APPROVED: DATE: October 17, 2024

CITY OF NATIONAL CITY

ENGINEERING & TRAFFIC SURVEY
100
Radar
Enforceable?
YES
David DiPierro, TE
STC Traffic, Inc.

Street: Sweetwater Road
From: Valley Road To: Plaza Bonita Road
Date of Speed Survey: 10/12/2022
Critical Speed (85th) 46 MPH
50 Percentile 41 MPH
Existing Posted Speed Limit 45 MPH
10 MPH Pace 37-46 MPH
Percent in Pace 69%
Street Classification: Arterial
Length of Street Segment: 0.24 Miles
Average Daily Traffic: 16,546
Total Accidents: 3
Evaluation Period: January 1, 2017 – December 31, 2019
Accident Rate (MVM): 0.69
California Statewide Accidents Rate (MVM): 1.15
Justification: When the nearest 5 mph increment of the 85th-percentile speed would require a rounding down, the speed may be reduced by 5 mph from the nearest 5 mph increment of the 85thpercentile speed (CVC 22358.6(b); CAMUTCD Section 2B.13, Standard 12a, Option 1) - CVC 627(c)(2); CA-MUTCD Section 2B.13, Option 29B (safety of bicyclists and pedestrians, vulnerable pedestrian groups – bus stop and no sidewalk).

TRAFFIC ENGINEER’S RECOMMENDATIONS/AUTHORITY:

Posted Speed Limit: 40 MPH
This survey was prepared in accordance with the requirements of Section 627 of the California Vehicle Code using methods prescribed in Section 2B.13 of the California Manual on Uniform Traffic Control Devices. Based on the measured critical speeds, it is appropriate and justified to recommend the posted speed limit be 40 MPH along the subject segment of the road.

APPROVALS:
☐ Recertification of the existing speed zone per Sections 22357, 22358, and 40802 of the California Vehicle Code
☒ Establishment of new speed zone
APPROVED: DATE: October 17, 2024

ORDINANCE NO. 2024 -

AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF NATIONAL CITY, CALIFORNIA,

ESTABLISHING SPEED LIMITS ON PORTIONS OF SWEETWATER ROAD BASED ON

ENGINERING AND TRAFFIC SURVEYS AND AUTHORIZING THE DIRECTOR OF PUBLIC

WORKS TO POST SPEED LIMIT SIGNS CONSISTENT WITH THE RECOMMENDATIONS OF THE ENGINEERING AND TRAFFIC SURVEYS.

WHEREAS, Section 22357 of the State of California Vehicle Code (CVC) permits local authorities to establish speed limits greater than the prima facie speed limit of 25 miles per hour (mph) when, on the basis of an engineering and traffic survey (E&TS), the local authority determines that a speed greater than 25 mph would facilitate the orderly movement of vehicular traffic and would be reasonable and safe; and
WHEREAS, State Assembly Bills (AB) 43 and 1938, which went into effect on January 1, 2022 and January 1, 2023, respectively, provide local agencies greater flexibility in setting and reducing speed limits; and
WHEREAS, Section 627 of the CVC and Section 2B.13 of the California Department of Transportation Manual on Uniform Traffic Control Devices (CA-MUTCD) outline the criteria to be considered as part of conducting an E&TS, including that an E&TS be completed and certified by a registered professional Civil or Traffic Engineer at least once every 5, 7 or 14 years, in compliance with CVC Section 40802, to re-evaluate non-statuary speed limits on local roadways and allow for enforcement using radar, laser or other electronic devices; and WHEREAS, an E&TS for 105 individual roadway segments was completed in accordance with the procedures established by Section 2B.13 of the CA-MUTCD and consistent with all applicable provisions of the CVC, and formal presentations were made to the Traffic Safety Committee on April 12, 2023 (preliminary findings) and August 16, 2023 (final recommendations), where the Traffic Safety Committee ultimately voted unanimously in support of the recommendations of the E&TS at their meeting on August 16, 2023; and WHEREAS, on December 5, 2023, the City Council adopted Ordinance No. 2023-2025 establishing speed limits for all 105 individual roadway segments based on the E&TS; and WHEREAS, subsequently, based on recent traffic collisions and requests received from the public regarding speeding on Sweetwater Road east of I-805, the traffic data from the ET&S was re-evaluated to determine if reductions to the posted speed limits are warranted; and WHEREAS, based on the re-evaluated data, a professional traffic engineer licensed in the State of California, in accordance with the procedures established by Section 2B.13 of the CAMUTCD and consistent with all applicable provisions of the CVC, recommends decreasing the posted speed limits from 45 mph to 40 mph on the following roadway segments:

1. Sweetwater Road between I-805 / Euclid Avenue and Valley Road

2. Sweetwater Road between Valley Road and Plaza Bonita Road; and WHEREAS, staff recommends the City Council authorize establishing speed limits on the subject segments of Sweetwater Road east of I-805 based on the re-evaluated portion of the

E&TS and authorize the Director of Public Works to post speed limit signs consistent with the recommendations of the re-evaluated portion of the E&TS.

NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF NATIONAL CITY, CALIFORNIA, HEREBY ORDAINS AS FOLLOWS:

Section 1: That, pursuant to authority under the California Vehicle Code including, but not limited to, sections 22357 and 40802, and on the basis of engineering and traffic surveys conducted and certified in accordance with applicable State law and regulations, the City Council hereby establishes the following recommended speed limits as reasonable and safe to facilitate the orderly movement of vehicular traffic on the portions of roadways within the City of National City, as summarized below, and authorizes the Director of Public Works to post speed limit signs consistent with the recommendations of the Engineering and Traffic Surveys:

Forty miles per hour is declared and established as the prima facie speed limit on the following streets:

1. Sweetwater Road from I-805/Euclid Avenue to Valley Road

2. Sweetwater Road from Valley Road to Plaza Bonita Road Section 2: This Ordinance shall take effect and be in force thirty (30) days from the date of its passage, and before the expiration of fifteen (15) days after its passage, it or a summary of it, shall be published once, with the names of the members of the City Council voting for and against the same in the Star News, a newspaper of general circulation published in the County of San Diego, California.

Section 3: The City Clerk shall certify to the adoption of this Ordinance and shall public in accordance with the law.

INTRODUCED at a regular meeting of the City Council of the City of National City, California, held on this 19th day of November, 2024.

PASSED and ADOPTED this 3rd day of December, 2024.

Ron Morrison, Mayor
ATTEST:

Shelley Chapel, MMC, City Clerk
APPROVED AS TO FORM:

Barry J. Schultz, City Attorney

AGENDA REPORT
Department: Finance
Prepared by: Rachelle Barrera, Finance Manager
Meeting Date: Tuesday, November 19, 2024
Approved by: Benjamin A. Martinez, City Manager
SUBJECT:

City of National City Annual Comprehensive Financial Report (ACFR) for the Fiscal Year Ended June 30, 2023
RECOMMENDATION:

Accept and file the reports.

BOARD/COMMISSION/COMMITTEE PRIOR ACTION:

Not Applicable.

EXPLANATION:

Transmitted herewith is the City of National City’s annual comprehensive financial report (ACFR) for the fiscal year ended June 30, 2023, prepared by the City’s external auditors, The Pun Group, LLP. The reports include all agencies under the control of the City Council, as well as the Successor Agency to the Community Development Commission as the National City Redevelopment Agency. The auditors have conducted their examination of the financial statements in accordance with generally accepted auditing standards and have expressed an unmodified (“clean”) opinion of those statements.

FINANCIAL STATEMENT:

Not Applicable
RELATED CITY COUNCIL 2020-2025 STRATEGIC PLAN GOAL:

Not Applicable
ENVIRONMENTAL REVIEW:

This is not a project under CEQA and is therefore not subject to environmental review.CCR15378; PRC 21065.

PUBLIC NOTIFICATION:

The Agenda Report was posted within 72 hours of the meeting date and time in accordance with the Ralph M. Brown Act.

ORDINANCE:

Not Applicable
EXHIBIT:

Exhibit A – City of National City ACFR Fiscal Year 2023

City of National City
National City, California
Annual Comprehensive Financial Report
For the Year Ended June 30, 2023
Prepared by:

Finance Department, City of National City

City of National City
Annual Comprehensive Financial Report
For the Year Ended June 30, 2023
Table of Contents
i
Page
INTRODUCTORY SECTION (Unaudited)
Table of Contents ............................................................................................................................................................. i Letter of Transmittal ........................................................................................................................................................ v City Officials ................................................................................................................................................................. xv City Organizational Chart ............................................................................................................................................ xvi

FINANCIAL SECTION
Independent Auditors’ Report on Financial Statements ........................................................................................... 1 Management’s Discussion and Analysis (Required Supplementary Information) (Unaudited) ............................ 5 Basic Financial Statements:

Government-Wide Financial Statements:

Statement of Net Position ................................................................................................................................. 18 Statement of Activities and Changes in Net Position ....................................................................................... 20 Fund Financial Statements:

Governmental Fund Financial Statements:

Balance Sheet ............................................................................................................................................. 24 Reconciliation of the Governmental Funds Balance Sheet
to the Government-Wide Statement of Net Position .............................................................................. 27 Statement of Revenues, Expenditures, and Changes in Fund Balance ...................................................... 28 Reconciliation of the Governmental Statement of Revenues, Expenditures, and Changes in Fund Balances to the Government-Wide Statement of Activities and Changes in Net Position ............................................................................. 30 Proprietary Fund Financial Statements:

Statement of Net Position .......................................................................................................................... 33 Statement of Revenues, Expenses, and Changes in Net Position .............................................................. 34 Statement of Cash Flows ........................................................................................................................... 35 Fiduciary Fund Financial Statements:

Statement of Fiduciary Net Position .......................................................................................................... 39 Statement of Changes in Fiduciary Net Position ....................................................................................... 40 Notes to the Basic Financial Statements ............................................................................................................. 45

City of National City
Annual Comprehensive Financial Report
For the Year Ended June 30, 2023
Table of Contents (Continued)
ii
Page
FINANCIAL SECTION (Continued):

Required Supplementary Information (Unaudited):

Budgetary Information ............................................................................................................................................ 93 Budgetary Comparison Schedules:

General Fund .................................................................................................................................................... 94 Housing Special Revenue Fund ....................................................................................................................... 95 Housing Choice Vouchers Special Revenue Fund ........................................................................................... 96 Sewer Service Special Revenue Fund .............................................................................................................. 97 ARPA Special Revenue Fund .......................................................................................................................... 98 Other Special Revenue Fund ............................................................................................................................ 99 Housing Authority Special Revenue Fund ..................................................................................................... 101 Schedules of Changes in the Net Pension Liability and Related Ratios ............................................................... 102 Schedules of Pension Contributions ..................................................................................................................... 104 Schedule of Changes in Total OPEB Liability and Related Ratios ...................................................................... 106 Supplementary Information:

Non-Major Governmental Funds:

Combining Balance Sheet .............................................................................................................................. 112 Combining Statement of Revenues, Expenditures, and Changes in Fund Balances ...................................... 115 Schedule of Revenues, Expenditures, and Change in Fund Balances – Budget and Actual:

Library Special Revenue Fund ................................................................................................................ 118 Parks Maintenance Special Revenue Fund .............................................................................................. 119 Library Capital Outlay Special Revenue Fund ........................................................................................ 120 Gas Tax Special Revenue Fund ............................................................................................................... 121 Community Development Block Grant (CDBG) Special Revenue Fund ................................................ 122 HOME Program Special Revenue Fund .................................................................................................. 123 Asset Forfeiture Special Revenue Fund ................................................................................................... 124 Nutrition Special Revenue Fund .............................................................................................................. 125 Library Bonds Debt Service Fund ........................................................................................................... 126

Internal Service Funds:

Combining Statement of Net Position ............................................................................................................ 128 Combining Statement of Revenues, Expenses, and Changes in Net Position ................................................ 130 Combining Statement of Cash Flows ............................................................................................................. 132

City of National City
Annual Comprehensive Financial Report
For the Year Ended June 30, 2023
Table of Contents (Continued)
iii
Page
STATISTICAL SECTION (Unaudited)
Financial Trends:

Net Position by Component – Last Ten Fiscal Years ........................................................................................... 140 Changes in Net Position – Last Ten Fiscal Years ................................................................................................. 142 Fund Balances of Government Funds – Last Ten Fiscal Years ............................................................................ 146 Changes in Fund Balance of Government Fund – Last Ten Fiscal Years ............................................................ 148 Revenue Capacity:

Assessed Value and Actual Value of Taxable Property – Last Ten Fiscal Years ................................................. 150 2022/2023 Use Category Summary ...................................................................................................................... 152 Property Tax Dollar Breakdown ........................................................................................................................... 153 2022/2023 Roll Summary Taxable Property Values ............................................................................................ 155 Taxable Sales by Category – Last Ten Calendar Years ........................................................................................ 156 Property Tax Levies and Collections – Last Ten Fiscal Years ............................................................................. 158 Direct and Overlapping Property Tax Rates – Last Ten Fiscal Years .................................................................. 160 Principal Property Tax Payers – Current and Nine Years Ago ............................................................................. 162 Sales Value History Single Family Residential Full Value Sales ......................................................................... 163 Top 25 Sales Tax Producers ................................................................................................................................. 165 Debt Capacity:

Ratio of Outstanding Debt by Type – Last Ten Fiscal Years ............................................................................... 166 Direct and Overlapping Debt ................................................................................................................................ 168 Net Taxable Assessed Value History .................................................................................................................... 169 Legal Debt Margin Information – Last Ten Fiscal Years ..................................................................................... 170 Pledged Revenue Coverage – Last Ten Fiscal Years ........................................................................................... 172 Demographic and Economic Information:

Demographic and Economic Statistics – Last Ten Fiscal Years........................................................................... 175 Operating Information:

Full-Time Equivalent City Government Employees by Function/Program – Last Ten Fiscal Years ................... 176 Operating Indicators by Function/Program – Last Ten Fiscal Years .................................................................... 178 Capital Asset Statistics by Function/Program – Last Ten Fiscal Years ................................................................ 180

iv
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Office of the City Manager
2FWRber 2, 2024
To the Honorable Mayor, Members of the City Council, and Citizens of the City of National City:

It is our pleasure to submit the Annual Comprehensive Financial Report (ACFR) of the City of National City (the “City”) for the fiscal year ended June 30, 2023. The ACFR has been prepared in conformity with generally accepted accounting principles (GAAP) and audited in accordance with generally accepted auditing standards by an independent firm of licensed certified public accountants.

This report consists of management’s representations concerning the finances of the City. Consequently, management assumes full responsibility for the completeness and reliability of all of the information presented in this report. To provide a reasonable basis for making these representations, management has established a comprehensive internal control framework that is designed both to protect the City’s assets from loss, theft, or misuse and to compile sufficient reliable information for the preparation of the City’s financial statements in conformity with GAAP. Because the cost of internal controls should not outweigh their benefits, internal controls have been designed to provide reasonable rather than absolute assurance that the financial statements will be free from material misstatement. As management, we assert that, to the best of our knowledge and belief, this financial report is complete and reliable in all material respects. All disclosures necessary to enable the reader to gain an understanding of the City's financial activities have been included.

The Pun Group, LLP, an independent auditing firm of certified public accountants, has issued an unmodified opinion (clean opinion) on the City’s financial statements for the fiscal year ended June 30, 2023. The independent auditor’s report is presented as the first component of the financial section of this ACFR.

Management’s Discussion and Analysis (MD&A), which immediately follows the independent auditor’s report, provides a narrative introduction, overview, and analysis of the basic financial statements. The MD&A complements this letter of transmittal and should be read in conjunction with it.

The independent audit of the financial statements of the City was part of a broader, federally mandated “Single Audit” designed to meet the special needs of federal grantor agencies. The standards governing Single Audit engagements require the independent auditor to report not only on the fair presentation of the financial statements, but also on internal controls and compliance with legal requirements, with emphasis on those involving the administration of federal awards. The City’s Single Audit Report is issued separately.

PROFILE OF THE CITY OF NATIONAL CITY
The City of National City, incorporated on September 17, 1887, is located in southwestern San Diego County, bordered by the City of San Diego to the north and east, San Diego Bay to the west, and the City of Chula Vista to the south. The City is home to a fairly constant population of about 62,000 residents and occupies 9.2 square miles.

Transmittal Letter
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The City is a general law city and operates under the council/manager form of government. The City Council has five members, with the Mayor elected at large and the four Councilmembers elected by district.

The Mayor is the presiding officer of the Council. In 2022, National City voters approved transitioning the previously elected positions of City Treasurer and City Clerk to become appointive at the end of the current terms.

The City Council is responsible for enacting ordinances, adopting the budget, establishing policies, reviewing the General Plan, appointing committees, and appointing the City Manager and the City Attorney. The City Manager is responsible for carrying out the policies and ordinances of the Council, overseeing the day-to-day operations of the City, and appointing the heads of departments. The City Attorney is the legal counsel for the City, the Community Development Commission, Parking Authority, and the Successor Agency, and advises the City Council, the City’s boards and commissions, and City staff.

The City provides a full range of services, which include general government, public safety (police, fire, disaster preparedness, and building inspection), construction and maintenance of the City’s infrastructure, economic development, affordable housing, cultural and recreational programs, library and literacy programs, and senior and nutrition services.

BUDGETARY CONTROL
The annual budget serves as the foundation for the City’s financial planning and control. The proposed budget is presented to the City Council for review and adoption prior to the beginning of each fiscal year, July 1st. The state mandates a balanced budget. The budget is prepared by fund, department and account.

After budget adoption, in accordance with the National City Municipal Code, City Council must approve any revisions that increase total appropriations of a fund. The City Manager is authorized to make budgetary revisions between budget line items within a fund, and department directors may transfer appropriations within their respective departments. The budget is regularly monitored and the Council receives quarterly updates. Budget-to-actual comparisons are provided in this report for each major governmental fund for which an annual budget has been adopted. For the General Fund, this comparison is presented on page 98 as part of the required supplementary information for the governmental funds. The budget-to-actual comparison for governmental funds other than the General Fund, with appropriated annual budgets follow.

FACTORS AFFECTING FINANCIAL CONDITION
Economic Profile
During fiscal year 2022-2023 National City continued its economic recovery from the impacts of the COVID-19 pandemic, building on the progress that began in fiscal year 2021. The National City unemployment rate peaked in April 2020 at 18.8%, falling steadily throughout fiscal year 2021 and 2022, measuring at 4.8% as of June 2023.

The year began with uncertainty whether the economic recovery from the pandemic would continue at the speed and intensity experienced in fiscal year 2022 or if the economy would slow down or hit a plateau.

During budget development in the Spring of 2022, given continued uncertainty about how the City’s revenue would be impacted by the unpredictable pandemic recovery and global supply chain issues, the City budgeted sales tax revenue for fiscal year 2023 based on FY 2022 actuals. FY 2023 sales tax revenues did not exceed FY 2022 actuals of $23.8 million but fell short at $23.0 million.

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Sales tax is the City’s main revenue source, accounting for approximately 54% of General Fund resources.

In fiscal year 2023, 60% of sales tax revenue came from the Bradley-Burns uniform local tax and 40% came from the National City voter-approved 1% district transactions and use tax (“Proposition D”). Though the City is heavily dependent upon retail sales-related tax revenues, it has, as Table 1 illustrates, a diversified commercial, retail, and industrial presence, which reduces the impacts of economic downturns and helps it recuperate steadily.

Bradley-Burns sales tax revenue decreased in FY 2023 from FY 2022 by $(869,312) or (3.65%). The City’s District sales tax increased in FY 2023 by $223,769 or 1.47% over FY 2022.

The second largest revenue source for the City is property tax revenue. During fiscal year 2023 assessed values of property within National City increased for the twelfth consecutive year. Net taxable values rose by 5.31% for the fiscal year 2023 property tax rolls, with details in table 2. Between March 2022 and March 2023, the median price in the City for a detached
single-family residential home grew 4.23%,
reaching an average price of $638,823 and a
mdian price of $628,000. The increase in home
prices is driven by demand outpacing supply, a
common situation that occurs throughout San
Diego County.

The City built a budget for fiscal year 2023 which
anticipated growing unassigned fund balance by
$364,000. Unassigned fund balance actually
increased by $3.5 million due to a combination of
revenues increasing by $4.0 million over budget
and expenditure savings of approximately $7.9
million. The Other Revenues category accounts
for all of the $4.0 million over the revenue budget
which include a State grant of $1.0 million for the
Las Palmas Pool, transient occupancy tax
($900,000), various franchise fees ($500,000),
dĂďůĞϭ
Fiscal Year
Ended June
30 Total
Assessed
Valuation
Increase
over
Prior Year
Percent
Increase over
Prior Year
Cumulative
Increase Since
2014
2014 3,254,789,852 144,820,782 4.7% 0
2015 3,354,840,139 100,050,287 3.1% 100,050,287
2016 3,440,631,221 85,791,082 2.6% 185,841,369
2017 3,588,038,313 147,407,092 4.3% 333,248,461
2018 3,877,829,380 289,791,067 8.1% 623,039,528
2019 4,057,201,760 179,372,380 4.6% 802,411,908
2020 4,279,008,825 221,807,065 5.5% 1,024,218,973
2021 4,607,750,481 328,741,656 7.7% 1,352,960,629
2022 4,703,355,402 95,604,921 2.1% 1,448,565,550
2023 4,980,959,594 277,604,192 5.9% 1,726,169,742
Net Taxable Assessed Property Value History
Table 2
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rental payments for City owned land ($300,000), school district contract reimbursements ($200,000) and residual balance payments from the Successor Agency ($200,000).

Expenditure savings totaling $7.9 million are explained by personnel costs savings of $200,000.

Personnel costs make up approximately 61% of the General Fund’s budget. While vacant authorized positions contributed to salary and benefit savings of $2.7 million, costs related to overtime requirements, primarily in the Police and Fire departments, exceeded budgeted amounts by $2.0 million. In addition, the costs for worker’s compensation insurance was $400,000 greater than the budget.

Maintenance & Operations (“M&O”) savings of $2.2 million were realized across various accounts, but particularly in Contract Services ($1.2 million), Professional Services ($500,000), and Emergency Animal Treatment ($100,000).

The capital projects category had a variance of $5.3 million between the budget and actuals. This $5.3 million does not represent savings. Rather, it is unspent monies on specifically authorized capital improvement projects that are still ongoing. The unspent appropriations were carried over to the fiscal year 2024 budget and are reflected in the assigned fund balance component of the fund balance.

Regarding the City’s fund balance categories, the majority of the increase ($3.5 million) was to the General Fund unassigned fund balance, which had a balance of $23.0 million as of June 30, 2023.

National City has a progressive history of commercial development, including the “Mile of Cars,” San Diego County’s first major auto park, and Westfield Plaza Bonita, the County’s first indoor mall and largest enclosed mall in the South San Diego Bay area. Both attract shoppers from throughout the County and outlying areas and continue to be major revenue sources for the City. The Walmart Supercenter is the retail hub of the City’s central section, generating significant tax revenue and bringing shoppers to nearby stores and restaurants. Despite these successes, however, National City has experienced economic ebbs and flows which have directly impacted community service levels. In 2005 and 2006, the City faced revenue shortfalls and a structural deficit that led to reductions in services.

In response, National City voters in 2006 approved the “Proposition ‘D” transactions & use tax, which produced a high of $15.4 million of revenue in fiscal year 2023. During the November 2014 General Election, National City voters approved a measure extending the tax for an additional twenty years.

Proposition “D” has allowed the City to continue to provide important programs and services to its citizens.

During fiscal year 2022, the five year Proposition D independent review committee convened and after a thorough review of the City’s General Fund finances, recommended maintaining the current district transactions and use tax rate of 1% for the following five years. City Council agreed with the recommendation and therefore the tax rate will remain at 1% through fiscal year 2027.

Long-Term Financial Planning
During fiscal year 2020, City management reviewed and updated the City’s five-year strategic plan. Its purpose is to:
x establish a long-range vision and direction for the City; x ensure all participants are working toward the same goals and objectives; x assess/adjust the direction of the organization given the current (and changing) environment; x communicate goals and initiatives of the organization; and x provide a basis for developing a work plan to ensure the goals and initiatives of the Strategic Plan are carried out.
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City of National City Strategic Plan Goals
2020-2025
Balanced Budget & Economic Development
Communication & Outreach
Health, Environment, & Sustainability
Housing & Community Development
Parks, Recreation, & Library
Public Safety
Transportation Choices & Infrastructure
The City updates its five-year Capital Improvement Program (“CIP”) annually. The CIP encompasses and highlights some of the City’s needed infrastructure improvements. The City has identified approximately $89 million in capital needs over the next five years. Funding comes from multiple sources, including available fund balance, general purpose revenues, user fees, special tax revenues, and regional, state, and federal funds. In addition to routine sewer, drainage, and transportation-related projects, the CIP includes improvements to parks, recreation, and community services facilities and municipal buildings and facilities, such as the library, community center, police department, and fire stations. Recently completed and ongoing projects are described below under “Major Accomplishments and Initiatives.”
Funding Long-Term Liabilities
In November 2021, the City took action to refinance the City’s pension unfunded accrued liability owed to CalPERS by issuing approximately $84M in Pension Obligation Bonds (POB). The issuance will provide the City with about $20 million in savings over the term of the bonds by reducing the interest rate on the liability from a then 7% (now 6.8%) charged by CalPERS, to an average bond interest rate of 3%. In addition, the financing restructured the liability to smooth out future payments related to pension liabilities over the following fourteen years. The payment smoothing will have the greatest impact on the next few years, which would have had large spikes in payments owed to CalPERS had the POBs not been issued.

As part of the bond issuance process, the City had a credit rating review. The City’s general obligation bond rating was upgraded from ‘A+’ to ‘AA-‘ stable. In the ratings report, S & P Global stated “the raised rating reflects our view of the city’s significantly improved financial policies and practices coupled with strong performance and very strong and consistent reserves.” Reserves
A portion of the fund balance of the General Fund, the “Economic Contingency Reserve,” is committed to strengthening the City’s ability to withstand unexpected financial emergencies and economic downturns. During fiscal year 2021, City Council approved amendments to City Council Policy #201, Maintenance of Reserve Funds. The City’s reserve policy establishes that the City will strive to accumulate and maintain an Economic Contingency Reserve balance equal to a minimum of twenty percent (20%) of a single year’s General Fund operating expenditures for these purposes. The amended policy also formalized using a portion of General Fund unassigned fund balance as a reserve to be maintained at a minimum of ten percent (10%) General Fund operating expenditures. As of June 30, 2023, based on the FY 2023 General Fund Budget of $,,66, the Economic Contingency Reserve is at 1.% and the General Fund unassigned fund balance is at 34.8% as defined by the polic.

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The 2021 revision to the reserve policy also updated the funding target for the Facilities Maintenance Reserve to be three times the annual base needed for performing major maintenance on the City’s facilities, which is defined as being 1.5% of the City’s General Fund operating expenditures. The policy also specifies that the City’s annual budget includes funding for major maintenance in the amount of 1.5% of the General Fund operating expenditures. Based on the FY 2023 General Fund Budget, the Facility Maintence Reserve is at 4.3% which is below the policy level of 4.5%. In accordance with the reserve policy, the assets maintained in the Facilities Maintenance Reserve, as well as those in the Contingency Reserve, described above, are designated as committed fund balance.

In addition to the Contingency Reserve and Facilities Maintenance Reserve, the City maintains a number of other reserves, most of which have accumulated their minimum target balances, as of June 30, 2023.

Cash Management Policies and Practices
As National City’s governing body, the City Council is granted the authority to manage the City’s investment program, pursuant to California Government Code Section 53600 et seq. Management responsibility for the cash and investment of City funds is delegated to the Administrative Services Director and/or Financial Services Officer.

The City annually adopts a comprehensive investment policy specifying investment objectives, such as type and term of investments, reporting requirements, and investment oversight. The City’s investments generally include US Treasury and Agency securities, Certificate of Deposit Account Registry Service deposits, medium-term corporate notes, negotiable certificates of deposit, commercial paper, the State of California’s Local Agency Investment Fund, and the County of San Diego Pooled Money Fund. See Note 2 for a list of the City’s authorized investments. The investment policy complies in all respects with State laws governing deposit and investment of public funds.

The objective of the investment portfolio is to enhance the City’s cash resources, while meeting the short and long term cash flow demands of the City. To achieve this objective, the portfolio is structured to provide safety of principal and liquidity, while providing a reasonable return on investments.

MAJOR ACCOMPLISHMENTS AND INITIATIVES
The City of National City’s Capital Improvement Program (CIP) addresses the City’s initiatives of enhancing public safety and quality of life, and promoting a healthy community. The following summary contains notable projects that were recently completed, under construction or soon to be under construction.

Project names, descriptions, construction costs and completion dates are provided.

Infrastructure
Completed Projects FY 22-23
National City Boulevard Bikeway Project, CIP No. 19-18
x Project Cost: $714,242.39
x Completed October 2022
x The National City Boulevard Bikeway improved the safety for people walking and biking in the southern part of the city where it was recently constructed. The project provides nearly 0.2 miles of enhanced (buffered) bike lanes along 33rd Street, from Hoover Avenue to National City Blvd.

The project implemented nearly 0.4 miles of Class ll facilities along National City Blvd., from 33rd [ Page 946 of 1135
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Street to C Street, at the southern city limit with City of Chula Vista. The project also included traffic calming features, decreased lane widths, bike/pedestrian improvements at freeway on/off ramps, bike boxes, lighting, and pedestrian safety enhancements.

El Toyon-Las Palmas Bicycle Corridor project, CIP No. 19-02 x Project Cost: $1,441,668.46
x Completed October 2022
x The project constructed a new bicycle corridor parallel to the east side of I-805 connecting El Toyon Park and Las Palmas Park, improvements along the bicycle corridor included Class II and III bike route pavement markings (sharrows) and signage; pedestrian curb ramps for ADA compliance; traffic calming measures such as pedestrian refuge islands, corner bulb-outs and pedestrian actuated flashing crosswalk signs; and storm water treatment infiltration areas.

Citywide Safe Routes to School project, CIP No. 19-04
x Project Cost: $1,300,646.44
x Completed March 2023
x The project addressed ADA barriers by providing the following enhancements: 27 high visibility continental crosswalks, 51 ADA accessible ramps with truncated domes, pedestrian crosswalk signs, and approximately 20,000 square feet of sidewalk replacement at locations near elementary schools and Granger Junior High School. The project included the construction of a neighborhood traffic circle at the intersection of Newell Street and E. 20th Street, with traffic calming curb extensions and speed cushions near Las Palmas Elementary School between E. 20th Street and 22nd Street.

Roosevelt Avenue Corridor Smart Growth Revitalization, CIP No. 19-19 x Project Cost: $2,244,704.21
x Estimated completion March 2023
x The project enhanced pedestrian and bicycle connections between Naval Base San Diego, the 8th Street Trolley Station, and Downtown National City. The project provided streetscape, lighting, signage, mobility options, urban greening, and parking on the east side of Roosevelt Avenue, between 8th Street and National City Blvd.

Ongoing Projects
P-1 Sewer Upsize Project Phase 2, CIP 20-01
x Project Cost: $1,631,274.64
x Estimated completion October 2023
x The P1 Sewer Upsize Project- Phase II will replace approximately 600 linear feet of existing 8- inch sewer main with new 12-inch sewer main near E. 30th Street, east of National City Blvd. The area adjacent to the old landfill site (Duck Pond) will require trenchless installation using jack and bore construction to install approximately 400 linear feet of fused 14-inch pipe. The existing 8-inch clay line is undersized and has reached the end of its useful life.

Sweetwater Road Bikeway CIP 19-20
x Project Cost: $2,886,799,64
x Estimated completion June 2024
x The Sweetwater Road Bikeway project will provide nearly 1.2 miles of protected bike facilities along Sweetwater Road and extend the Class 1 bike path on Plaza Bonita Road to Sweetwater Road (0.4 miles). The project will include a road diet, bicycle-friendly intersection improvements, and [L Page 947 of 1135
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pedestrian enhancements. The proposed bicycle facilities will directly link the City's bike network to the regional network.

National City Street Resurfacing Project FY 21-22
x Project Cost: $2,398,563.39
x Estimated completion June 2024
x The project will resurface the following streets: National City Boulevard from 16th Street to 33rd Street; E. Plaza Boulevard from D Avenue to N Avenue; E. 16th Street between D Avenue and Highland Avenue; Mann Avenue from Beta Street to Alpha Street; Driveway for Fire Squad Station 33 (northeast side of 4th and U Avenue); Roosevelt Avenue from 8th Street to 15th Street Las Palmas Swimming Pool Renovation Project, CIP No. 22-01 x Project Cost: $3,500,000
x Estimated completion February 2024
x New plaster and ceramic tile at swimming pool and activity pool. New swimming pool concrete and anchorage to match existing slopes to perimeter drains. Provide new deck drainage piping to existing point of connection. Remove and replace existing perimeter fence with new, per plans.

Replace mechanical room equipment per plan. All other items as required to provide a completely operational aquatic facility.

Parks & Facilities
Completed Projects FY 22-23
Civic Center ADA Accessibility, CIP No. 19-45
x Project Cost: $215,419.00
x Estimated completion March 2022
x The project, upgraded the first floor exterior access into the Civic Center. The project constructed an ADA accessible path of travel to the main entrance of the building located on the first floor, as well as the side entrances located on the north and south sides of the building. Additionally, the project installed two ADA parking stalls in the building parking lot.

Civic Center Basement Power Upgrade, CIP No. 20-03
x Project Cost: $372,712.49
x Completed June 2023
x This project upgraded the electrical standby power supply system in the Civic Center Basement to allow continued operation of the computer servers throughout a citywide outage. The work included removing and replacing various lighting elements, lighting control devices, switchboards, panelboards, transfer switches, surge protection, and interior lighting.

Paradise Creek Mitigation at Kimball Way, CIP No. 19-35 x Project Cost: $1,005,761.71
x Completion October 2022
x The Paradise Creek Mitigation Project at Kimball Way repaired sections of Paradise Creek at Kimball Way, including removing existing concrete lining on the south creek bank, earthwork and regrading, and installing articulated concrete blocks (ACB) and cutoff wall on the south creek bank.

In addition, the project enhanced the drainage, including adding new bar screen gates at the outlet and inlet of existing reinforced concrete box storm drains, and rip rap. Other site improvements [LL Page 948 of 1135
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include installing a new retaining wall, concrete driveways, perimeter wrought iron fencing, and access gates to secure the area.

Police Department Parking Structure Waterproofing, CIP No. 22-42 x Project Cost: $194,255.17
x Completed June 2023
x The project removed the existing waterproofing system and replaced it with Coelan Parking HeavyDuty System at the Police Department parking structure located at 1200 National City Blvd.

Ongoing Projects
Kimball Park Dog Park and Tot Lot + Las Palmas Park Dog Park project, CIP No. 23-06 x Project Cost: $1,036,359.28
x Estimated completion April 2024
x The Kimball Park Dog Park and Tot Lot + Las Palmas Park Dog Park project, CIP 23-06, will construct new amenities and improvements at both Kimball and Las Palmas parks. At Kimball Park construction include a dog park with dog agility equipment, chain link fence and gate, trash receptacles, pet waste station, wood bench, concrete pathway, removal and replacement of drinking fountain, removal and replacement of children play equipment and drainage system for Tot Lot, batting cage, installation of baseball field infield mix, and baseball field storage container. At Las Palmas Park improvements include a dog park with dog agility equipment, chain link fence and gate, trash receptacles, pet waste station, wood bench, full square and circle metal benches, solar lighting, removal and replacement of drinking fountain, handrail, and removal and replacement of small section of sidewalk.

MLK Community Center, CIP No. 22-06
x Project Cost: $665,867.02
x Estimated completion April 2024
x This project will replace the entry hallway and meeting/dining room floor and upgraded the kitchen equipment at the Martin Luther King, Jr. Community Center, located at 140 E 12th Street.

Paradise Creek Educational Park Extension CIP No. 19-33 x Project Cost: $638,936
x Completed August 2023
x This project will involve the expansion of Paradise Creek Educational Park, located behind Kimball Elementary School, with access from Hoover Avenue and W. 19th Street. Improvements includes the removal of existing asphalt pavement and concrete sidewalk at the northern entrance to the park on Hoover Avenue and replacement with decomposed granite and permeable pavers for stormwater infiltration; installation of new trees, native vegetation, and additional stormwater treatment/infiltration features; construction of a community gathering area; traffic calming and pedestrian enhancements such as pedestrian curb ramps for Americans with Disabilities Act (ADA) compliance, curb extensions, a high-visibility crosswalk, and pedestrian actuated flashing crosswalk signs at the intersection of W. 18th Street and Hoover Avenue; and new bicycle facilities.

Police Fire Arms Training Facility CIP 20-05
x Project Cost: $700,000
x Completed August 2024
[LLL Page 949 of 1135
[LY Page 950 of 1135
Chief of Police
Fire Chief
Director of Administrative Services
Director of Engineering & Public Works
Director of Housing Authority
Director of Library & Community Services
Acting Director of Community Development
Ron Morrison
Mayor
Luz Molina
Vice Mayor
Jose Rodriguez
Councilmember
Marcus Bush
Councilmember
Ditas Yamane
Councilmember
City Council
Directory of City Officials
R. Mitchel Beauchamp
City Treasurer
Shelley Chapel
City Clerk
Armando Vergara
Interim City Manager
Barry J. Schultz
City Attorney
Jose Tellez
Sergio Mora
Molly Brennan
Roberto Yano
Carlos Aguirre
Joyce Ryan
Ben Martinez
Department Heads
xv

CITY ORGANIZATIONAL CHART
xvi

4660 La Jolla Village Drive, Suite 100
San Diego, California 92122
INDEPENDENT AUDITORS’ REPORT
To the Honorable Mayor and Members of the City Council
of the City of National City
National City, California
Report on the Audit of the Financial Statements
We have audited the accompanying financial statements of the governmental activities, each major fund, and the aggregate remaining fund information of the City of National City, California (the “City”), as of and for the year ended June 30, 2023, and the related notes to the basic 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 respective financial position of the governmental activities, each major fund, and the aggregate remaining fund information of the City, as of June 30, 2023, and the respective changes in financial position and, where applicable, cash flows thereof for the year then ended in accordance with accounting principles generally accepted in the United States of America.

Basis for Opinions
We conducted our audit in accordance with auditing standards generally accepted in the United States of America 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 Auditors’ 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 the financial statements in accordance with accounting principles generally accepted in the United States of America, and for the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error.

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

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

2 Auditors’ 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 auditors’ report that includes our opinions.

Reasonable assurance is a high level of assurance but is not absolute assurance and therefore is not a guarantee that an audit conducted in accordance with auditing standards generally accepted in the United States of America 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 auditing standards generally accepted in the United States of America and the 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
Accounting principles generally accepted in the United States of America require that the Management’s Discussion and Analysis, Budgetary Comparison Schedules, Schedule of Changes in the Net Pension Liability and Related Ratios, Schedules of Pension Contributions, and Schedule of Changes in Total OPEB Liability and Related Ratios to be presented to supplement the basic financial statements. Such information, although not a part of the financial statements, is required by the Governmental Accounting Standards Board, who considers it to be an essential part of financial reporting for placing the 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 financial statements, and other knowledge we obtained during our audit of the financial statements.

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

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

3 Supplementary Information
Our audits were conducted for the purpose of forming opinions on the financial statements that collectively comprise the City’s basic financial statements. The Combining and Individual Non-Major Fund Financial Statements and the Budgetary Comparison Schedules 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 and Government Auditing Standards. In our opinion, the Combining and Individual Non-Major Fund Financial Statements and the Budgetary Comparison Schedules are fairly stated, in all material respects, in relation to the basic financial statements as a whole.

Other Information
Management is responsible for the other information included in the annual report. The other information comprises the introductory and statistical sections but does not include the basic financial statements and our auditors’ report thereon. Our opinions on the basic financial statements do not cover the other information, and we do not express an opinion or any form of assurance thereon.

In connection with our audits of the basic financial statements, our responsibility is to read the other information and consider whether a material inconsistency exists between the other information and the basic financial statements, or the other information otherwise appears to be materially misstated. If, based on the work performed, we conclude that an uncorrected material misstatement of the other information exists, we are required to describe it in our report.

Other Reporting Required by Government Auditing Standards In accordance with Government Auditing Standards, we have also issued our report dated October 2, 2024, on our consideration of the City’s internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements and other matters. The purpose of that report is to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the City’s internal control over financial reporting and compliance.

San Diego, California
October 2, 2024

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5 Management’s Discussion and Analysis
Management of the City of National City (the “City”) offers this narrative overview and analysis of the financial activities of the City for the fiscal year ended June 30, 2023.

We encourage readers to consider the information presented here in conjunction with our letter of transmittal, which can be found beginning on page V of this report. The intent of this discussion and analysis is to provide a summarized view of the City’s financial performance, as a whole; therefore, readers should also review the basic financial statements and supporting notes to enhance their understanding of the City’s financial performance.

Overview of the Financial Statements
This Management’s Discussion & Analysis (“MD&A”) is intended to serve as an introduction to the City’s basic financial statements, which comprise three components: 1) government-wide financial statements, 2) fund financial statements, and 3) notes to the basic financial statements.

Government-Wide Financial Statements. The government-wide financial statements are designed to provide readers with a broad overview of the City’s finances, in a manner similar to a private-sector business. The government-wide financial statements consist of the Statement of Net Position and the Statement of Activities.

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

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

The government-wide financial statements distinguish functions of the City that are principally supported by taxes and intergovernmental revenues (governmental activities) from other functions that are intended to recover all or a significant portion of their costs through user fees and charges (business-type activities). The governmental activities of the City include general government, public safety, transportation, community development, health, and culture and recreation.

The government-wide financial statements report the activities of the City and its three blended component units: the Housing Authority of the City of National City, the Parking Authority of the City of National City, and the National City Joint Powers Financing Authority. Although legally separate, the component units function, for all practical purposes, as departments of the City and, therefore, have been blended, as part of the primary government. The Successor Agency to the Community Development Commission as the National City Redevelopment Agency (“Successor Agency”) is included as a fiduciary component unit, since it would be misleading to exclude it, due to the nature and significance of the relationship between it and the City. The activity of the Successor Agency is reported with the City’s fiduciary funds, which are not included in the government-wide statements because the resources of those funds are not available to support the City’s own programs.

The government-wide financial statements are presented using the accrual basis of accounting, which differs from the modified accrual basis of accounting used for preparing the governmental fund financial statements. Note 1 of the Notes to the Basic Financial Statements section fully describes these bases of accounting. Proprietary funds, discussed below, also are reported using the accrual basis of accounting.

6 The government-wide financial statements can be found on pages 18-20 of this report.

Fund Financial Statements. A fund is a grouping of related accounts used to maintain control over resources that have been segregated for specific activities or objectives. The City, like other state and local governments, uses fund accounting to ensure and demonstrate compliance with finance-related legal requirements. In the basic financial statements, the emphasis is on major funds. Each of the City’s funds falls into one of three categories: governmental, proprietary, or fiduciary.

Governmental Funds. Governmental funds are used to account for the same functions reported as governmental activities in the government-wide financial statements. However, unlike the government-wide financial statements, the governmental fund financial statements focus on near-term inflows and outflows of spendable resources, as well as on balances of spendable resources available at the end of the fiscal year. Such information may be useful in evaluating the City’s near-term financing requirements.

Because the focus of governmental funds is narrower than that of the government-wide financial statements, it is useful to compare the information presented for governmental funds with similar information presented for governmental activities in the government-wide financial statements. By doing so, readers can better understand the long-term impact of the government’s near-term financing decisions. Reconciliations between the government-wide financial statements and the governmental fund financial statements are included as part of the basic financial statements. The major reconciling items relate to capital assets and debt. In the governmental funds, acquisitions of capital assets are treated as “expenditures,” because, upon purchase of a capital asset, cash used to acquire it is no longer available for other purposes. The issuance of debt provides cash, which is then available for specified purposes. At the end of the fiscal year, the unassigned fund balances in the governmental fund financial statements reflect spendable resources available for appropriation by the City Council. Spendable balances are not presented on the face of the government-wide financial statements.

The City maintains thirty-two individual governmental funds, including the General Fund. Information is presented separately in the governmental funds’ Balance Sheet and Statement of Revenues, Expenditures, and Changes in Fund Balance for the General Fund, Housing Fund, Housing Choice Voucher (aka “Section 8”) Program Fund, and Sewer Service Fund, all of which are major funds. The City’s other governmental funds are considered non-major, and their data are combined into a single, aggregated presentation.

The governmental fund financial statements can be found on pages 24-30. Individual fund information for each of the non-major governmental funds is provided in the form of combining statements and can be found on pages 112-117.

The City adopts annual budgets for its General, Housing, Housing Choice Voucher Program, and Sewer Service Funds.

Budgetary comparison statements, found on pages 94-101, have been provided, to reflect compliance with these budgets.

Proprietary Funds. The City maintains two types of proprietary funds: enterprise and internal service. Enterprise funds are used to report the same functions presented as business-type activities in the government-wide financial statements.

Internal service funds are used to accumulate and allocate costs internally among the City’s functions. The City has seven internal service funds: the Facilities Maintenance Fund, the Liability Insurance Fund, the Information Systems Maintenance Fund, the Motor Vehicle Services Fund, the Equipment Replacement Reserve Fund, the Office Equipment Depreciation Fund, and the Telecommunications Revolving Fund. Because these services predominantly benefit governmental, rather than business-type, functions, their financial information is included within the governmental activities in the government-wide financial statements.

Proprietary fund financial statements provide the same type of information as the government-wide financial statements (business-type activities), only in more detail. The internal service funds are combined into a single, aggregated presentation in the proprietary fund financial statements.

The proprietary fund financial statements can be found on pages 33-35. Individual fund data for the internal service funds is provided in the form of supplementary combining statements and can be found on pages 128-135.

7 Fiduciary Funds. Fiduciary funds are used to account for activities for which the City’s role is purely custodial. The fiduciary funds of the City are the Agency Funds (comprising the COBRA Insurance Fund and Miscellaneous Deposits Fund) and the Successor Agency Private-purpose Trust Fund. These funds are not reflected in the government-wide financial statements because the resources of the funds are not available to support the City’s programs. The accounting used for fiduciary funds is much like that used for proprietary funds.

The fiduciary fund financial statements can be found on pages 39 and 40.

Notes to the Basic Financial Statements. The Notes to the Basic Financial Statements section provides additional information essential for a full understanding of the data provided in the government-wide financial statements. The Notes to the Basic Financial Statements section begins on page 45.

Other Information. In addition to the basic financial statements and accompanying notes, this report presents certain required supplementary information concerning the City’s progress in funding its obligation to provide pension and other postemployment benefits (“OPEB”) to its employees. Required supplementary information can be found on pages 93-106.

The combining statements referred to earlier in connection with non-major governmental funds and internal service funds are presented on pages 112-117 and 128-135, respectively.

Government-wide Financial Analysis
As noted earlier, over time, a government’s net position may serve as a useful indicator of its financial position. Table 1 below presents a summarization of the City’s assets, liabilities, deferred outflows and inflows, and net position for its governmental and business-type activities.
2023 2022 $ Change % Change
Current and Other Assets 208,857,933 $ 193,870,324 $ 14,987,609 $ 7.73% Capital Assets, Net 178,444,289 170,862,039 7,582,250 4.44% TOTAL ASSETS 387,302,222 364,732,363 22,569,859 6.19%
Deferred Outflows of Resources 36,158,165 68,478,194 (32,320,029) -47.20% Current Liabilities 31,863,215 24,615,250 7,247,965 29.45% Long-term Liabilities 146,563,204 184,768,577 (38,205,373) -20.68% TOTAL LIABILITIES 178,426,419 209,383,827 (30,957,408) -14.79% Deferred Inflows of Resources 8,483,849 32,947,598 (24,463,749) -74.25% Net Position:

Net Investment in
Capital Assets 170,389,264 161,453,603 8,935,661 5.53%
Restricted 106,369,320 100,825,314 5,544,006 5.50%
Unrestricted (40,208,465) (41,399,785) 1,191,320 -2.88% TOTAL NET POSITION 236,550,119 $ 220,879,132 $ 15,670,987 $ 7.09% TABLE 1

NET POSITION
June 30, 2023 and 2022
Governmental
Activities

8 The City’s assets and deferred outflows of resources exceeded its liabilities and deferred inflows of resources by $236,550,119 at June 30, 2023, an increase of $15,670,988 from June 30, 2022. By far, the largest portion of the City’s net position, $170,389,264 is its investment in capital assets (i.e., land, buildings, machinery, equipment, and infrastructure). These capital assets are used to provide services to citizens and, consequently, are not available for future spending. Although the City’s investment in its capital assets is reported net of related debt, it should be noted that the resources needed to repay this debt must be provided from other resources, since the capital assets themselves cannot be used to liquidate the liabilities.

Another portion of the City’s net position, $106,369,321 represents resources that are subject to external restrictions on how they may be used. The remainder of net position, unrestricted net position, increased $1,191,320 year over year.

The $8,935,661 increase in capital assets was the main driver of the overall gain in net position between 2022 and 2023.

Table 2 provides a condensed summary of activities of the City’s government for the period ended June 30, 2023, with the prior fiscal year presented for comparative purposes. The $15,670,987 (7.09%) increase in the City’s total net position is all due to the increase in program revenues and investment earnings, which lead to a 15.96% total revenue growth over June 30, 2022. Governmental and business-type operating results for the current fiscal year are provided in greater detail on page 24.
2023 2022 $ Change % Change
REVENUES:

Program revenues:

Charges for services 38,087,351 $ 28,356,650 $ 9,730,701 $ 34.32% Operating grants and
contributions 18,456,518 18,533,739 (77,221) -0.42%
Capital grants and
contributions 7,090,261 3,514,394 3,575,867 101.75%
Total program revenues 63,634,130 50,404,783 13,229,347 26.25% General revenues:

Taxes:

Property taxes 17,559,333 16,753,096 806,237 4.81%
Sales taxes 38,678,895 40,777,746 (2,098,851) -5.15%
Franchise taxes 2,490,691 2,131,159 359,532 16.87%
Business license taxes 935,316 793,653 141,663 17.85%
Transient occupancy taxes 2,488,614 1,862,718 625,896 33.60% Total taxes 62,152,849 62,318,372 (165,523) -0.27%
Investment earnings (loss) 1,358,614 (3,007,949) 4,366,563 -145.17% Miscellaneous 194,882 97,010 97,872 100.89%
Total general revenues 63,706,345 59,407,433 4,298,912 7.24% TOTAL REVENUES 127,340,475 109,812,216 17,528,259 15.96% EXPENSES:

General government 12,467,497 20,793,460 (8,325,963) -40.04% Public safety 50,093,848 38,710,643 11,383,205 29.41%
Transportation 9,619,556 8,358,045 1,261,511 15.09%
Community development 17,168,341 16,113,804 1,054,537 6.54% Health 9,301,026 7,726,217 1,574,809 20.38%
Culture and leisure 9,651,503 8,428,049 1,223,454 14.52% Interest on long-term debt 3,367,717 2,298,786 1,068,931 46.50% TOTAL EXPENSES 111,669,487 102,429,005 9,240,483 9.02%
CHANGE IN NET POSITION 15,670,987 7,383,211 8,287,776 112.25% NET POSITION, BEGINNING OF YEAR 220,879,132 213,495,920 7,383,212 3.46% NET POSITION, END OF YEAR 236,550,119 $ 220,879,130 $ 15,670,989 $ 7.09% TABLE 2

CHANGES IN NET POSITION
For the years ended June 30, 2023 and 2022
Governmental
Activities

9 Governmental Activities. The City’s total revenues from governmental activities were $127,340,475 for the fiscal year ended June 30, 2023, growing $17,528,259 or 15.96%, compared to the prior year. The largest source of revenue for the City, at 30.37%, is sales-related taxes (comprising sales & use tax and district transaction & use tax). Revenues from sales-related taxes decreased by $(2,098,851) or (5.15%). Revenues from other taxes, the most significant of which is property-related taxes (real property taxes, personal property taxes, and property tax in lieu of vehicle license fee [“VLF”]), represented 18.43% of total revenues at the end of the current fiscal year (fiscal year 2023) and increased by $1,933,328 or 8.98%.

Capital grants and contributions for governmental activities ended the fiscal year at $7,090,261, for a 101.75% increase from the prior year. Charges for services increased by $9,730,701, or 34.32%, compared to the prior year. Lastly, operating grants and contributions decreased by $(77,221), or (0.42%).

The City’s expenses for governmental activities cover a wide array of services, with $50,093,848, or 44.86%, for fiscal year 2023 related to public safety and $12,467,497, or 11.16%, to general government. Overall, expenses for governmental activities rose $9,240,483, or 9.01%, with the primary driver of the increase due to growth in public safety. General government includes construction in progress, which as of June 30, 2023 was $38,237,313, an increase of $9,431,248 from June 30, 2022. Details regarding projects contributing to this total may be found in the “Major Accomplishments and Initiatives” section of the letter of transmittal.

Financial Analysis of the City’s Funds
As noted earlier, the City uses fund accounting to ensure and demonstrate compliance with finance-related legal requirements.

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

The City’s classifications of fund balance comprise a hierarchy based on the extent to which the City is bound to observe constraints imposed upon the use of the financial resources of the funds. Fund balance is reported in five categories, based upon the following defining characteristics:
 non-spendable – either not in spendable form or legally or contractually required to be maintained intact;  restricted fund – subject to externally enforceable limitations by law, enabling legislation, or limitations imposed by creditors or grantors;
 committed – may be spent only for the specific purposes determined by formal action of the government’s highest level of decision-making authority (City Council) and, therefore, may be used for different purposes only upon the government’s taking the same formal action that imposed the original constraint;  assigned – constrained by the City’s intent to utilize fund balance for specific purposes;  unassigned – fund balance not falling in any of the foregoing categories and available for spending at the City’s discretion.

10 The table above summarizes the balance sheet of the City’s General Fund and other governmental funds.

As of the end of the current fiscal year, the City’s governmental funds reported combined ending fund balances of $158,845,486, an increase of $9,422,622 over the prior year. The restricted component represents the largest portion, $107,276,592, of ending fund balance which includes the two bank notes the City holds pertaining to the sale of Kimball & Morgan Towers.

The General Fund is the principal operating fund of the City. At the end of the current fiscal year, the total fund balance of the General Fund increased to $62,375,221 in comparison to $57,063,603 in the prior fiscal year, an increase of $5,311,618. General Fund revenues grew $4,245,629 or 6.48%, with increases of $1,281,034 in taxes, $22,271 in licenses & permits, $2,274,588 in use of money and property, $159,473 in charges for services, and $1,102,738 in other revenues. Fines and forfeitures, and intergovernmental revenues decreased by $(345,283), and ($699,192) respectively.

General Fund expenditures increased $7,403,359, with a majority of the increase in the general government and public safety categories.

The fund balance classification for the General Fund and other major funds can be found on page 89, in Note 14 of the Notes to Financial Statements section.

The Sewer Service Fund total fund balance increased by $3,895,237 in FY23. Housing Asset Special Revenue Fund and Housing Choice Voucher Fund expenditures exceeded fund revenues resulting in a small decrease in each fund of $(67,107) and $(641,756) respectively.

Proprietary Funds. As noted earlier, the City’s proprietary funds provide the same type of information found in the government-wide financial statements, but in more detail. Factors concerning the finances of these funds have already been addressed in the discussion of the City’s business-type activities. 2023 2022 2023 2022 2023 2022
Total Assets 72,283,735 $ 67,687,041 $ 118,481,803 $ 107,409,978 $ 190,765,538 $ 175,097,019 $ Total Liabilities 6,879,016 7,131,452 21,523,835 14,578,893 28,402,851 21,710,345 Total Deferred Inflows of Resources 3,029,498 3,491,986 487,703 491,824 3,517,201 3,983,810 Fund Balances
Non-spendable 4,094,518 3,966,629 25,805 1,270,805 4,120,323 5,237,434 Restricted 9,956,427 9,546,733 97,320,165 91,278,581 107,276,592 100,825,314 Committed 15,680,000 15,680,000 - - 15,680,000 15,680,000 Assigned 9,604,056 8,400,718 - - 9,604,056 8,400,718
Unassigned 23,040,220 19,469,523 (875,705) (210,125) 22,164,515 19,259,398 Total fund balance 62,375,221 57,063,603 96,470,265 92,339,261 158,845,486 149,402,864 Total liabilities, deferred inflows of
resources, and fund balances $ 67,687,041 72,283,735 $ 118,481,803 $ 107,409,978 $ 190,765,538 $ 175,097,019 $ TABLE 3

GOVERNMENTAL FUNDS SUMMARY
For the years ended June 30, 2023 and 2022
General Fund Other Governmental Funds Total Governmental Funds

11 General Fund Budgetary Highlights
Actual amounts differed from the final General Fund budget as follows:
 Actual revenues were $4,088,547 more than the final budget. While sales and use tax revenues were short of their budgeted estimate, overall receipts for all other major revenue categories exceeded their budgeted amounts.  Actual expenditures were less than their overall budgeted amount by $6,728,844. The most significant variance of $4,943,703 is attributable to unspent appropriations for capital projects not completed during the year. Capital budget appropriations are carried over to the following fiscal year and reflected in the committed portion of fund balance.

Variance with
Original Budget Final Budget Actual Amounts Final Budget Total Revenues 64,839,577 $ 65,713,603 $ 69,802,150 $ 4,088,547 $ Expenditures:

General government 8,852,727 9,647,309 8,616,076 1,031,233 Public safety 42,410,936 42,669,570 43,438,266 (768,696) Transportation 4,032,032 5,373,283 4,660,171 713,112
Community development 537,172 537,172 229,335 307,837
Culture and leisure 4,111,068 4,366,408 3,863,018 503,390 Capital outlay 1,985,000 7,348,930 2,405,227 4,943,703
Principal 322,738 322,738 324,474 (1,736)
Interest on long-term debt 392,256 392,256 392,255 1
Total expenditures 62,643,929 70,657,666 63,928,822 6,728,844 Revenues over (under) expenditures 2,195,648 (4,944,063) 5,873,328 10,817,391 Other Financing Sources - - (561,710) (561,710)
Net change in fund balance 2,195,648 $ (4,944,063) $ 5,311,618 10,255,681 $ Beginning fund balance 57,063,603
Ending fund balance 62,375,221 $
TABLE 4
For the year ended June 30, 2023

12 Capital Asset and Debt Administration
Capital Assets. The City’s investment in capital assets (net of accumulated depreciation and amortization) for governmental and business-type activities, as of June 30, 2023, amounted to $178,444,289. This investment includes land, rights of ways, construction in progress, buildings and improvements, machinery, and infrastructure. Infrastructure assets represented 45.70% of total combined assets.

Construction in progress totaled $38,237,313, which included new spending of $9,431,248. Depreciation and amortization expense during the fiscal year was $7,314,980 for governmental activities.

Additional information on the City’s capital assets can be found in Note 6 on page 67 of this report.

2023 2022 $ Change % Change
Land 25,597,009 $ 25,597,009 $ - $ 0.00%
Right-of-way 4,245,088 4,245,088 - 0.00%
Construction in progress 38,237,313 28,806,065 9,431,248 32.74% Buildings and improvements 21,827,709 24,018,582 (2,190,873) -9.12% Machinery and equipment 6,062,497 6,766,405 (703,908) -10.40% Infrastructure 81,547,231 80,539,355 1,007,876 1.25%
Right-to-use lease assets 101,445 - 101,445 100.00%
Radio rights 825,997 889,535 (63,538) -7.14%
TOTALS 178,444,289 $ 170,862,039 $ 7,582,250 $ 4.44%
TABLE 5

CAPITAL ASSETS AT YEAR-END
(NET OF DEPRECIATION AND AMOTIZATION)
For the year ended June 30, 2023
Governmental
Activities

13 Long-term Debt. At the end of the current fiscal year, the City had total debt outstanding of $89,270,329.

The City’s total debt decreased by $(3,915,469) during the fiscal year 2023. The net decrease is due from debt that was retired due to the payment of principal on the City’s debt.

As of November 2021, the City’s general obligation bond rating is “AA-.” Additional information on the City’s long-term debt can be found in Note 7 on pages 68-73 of this report.

Economic Factors and Next Year’s Budget
Many economic factors were considered in the development of the City’s fiscal year 2024 and 2025 budget. The most significant factors are described below.

Property values continue to rise significantly throughout California and the San Diego County area resulting in increases to total assessed property valuation in the City. However, since assessed value increases are capped at 2% per year per Prop 13, the City is only seeing consistent increases of 2% to 3% per year in property tax revenue. As a result, the projected increase in property tax revenues in the fiscal year 2024 and 2025 budget is approximately 3.0% above the actual revenues received in the prior year.

Fiscal year 2023 actuals for sales & use tax and district transactions and use tax revenue combined exceed budget estimates and expectations as inflation grew but consumer spending remained high. Sales & use tax and district transactions & use tax revenues are budgeted at a combined $39.4 million for fiscal year 2024, a slight increase over fiscal year 2023 actuals. Staff forecasts year over year growth of –(1.2)% for fiscal year 2024 as interest rates increases, inflation, and a possible recession slow down the economy. Beyond fiscal year 2024, the City is forecasting sales tax revenue growth of 0.25% per year.

Fiscal year 2022 was the fifteenth full year of collection of the City’s 1% district transactions & use tax. The tax measure (“Proposition ‘D”) was approved by National City voters in June 2006 and became effective in October 2006. The initial measure was effective for a period of ten years; however, in November 2014, voters approved a measure to extend the tax for an additional twenty years.
2023 2022 $ Change % Change
2012 General Obligation Refunding Bonds 2,175,000 $ 2,490,000 $ (315,000) $ -12.65% Bond Premium 8,023 9,628 (1,605) -16.67%
HUD 108 Bonds, Series A 605,000 1,170,000 (565,000) -48.29% 2017 Clean Energy Bonds 1,800,000 1,800,000 - 0.00%
2017 Lease Revenue Bonds 2,743,061 2,933,781 (190,720) -6.50% 2021 Pension Obligation Bonds 81,330,000 83,895,000 83,895,000 - Bond Premium (135,696) (142,838) (142,838) -
Notes payable 418,569 550,588 (132,019) -23.98%
Lease liabilities 479,639 326,372 (153,267) -31.95%
TOTALS 89,270,329 $ 93,185,798 $ (3,915,469) $ -4.20%
Activities
TABLE 6

OUTSTANDING LONG-TERM DEBT
For the year ended June 30, 2023
Governmental

14 The tax now generates approximately $15 million in revenue annually, allowing the City to continue to provide important programs and services to its citizens. In accordance with the measure, every five years an independent committee is appointed to evaluate the status of the district transactions and use tax. The committee’s purpose is to report a recommendation to City Council on whether the tax should remain in effect at the rate of one percent, or whether the rate should be reduced, or the tax terminated. In fiscal year 2022, an independent evaluation committee convened and recommended to City Council to maintain the current tax rate of 1% for an additional five-year period. City Council approved the recommendation.

Requests for Information
This financial report is designed to provide a general overview of the City’s finances for all those interested. Questions concerning any information provided in this report or requests for additional financial information should be addressed to the Director of Finance, 1243 National City Boulevard, National City, CA 91950.

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BASIC FINANCIAL STATEMENTS
15 Page 967 of 1135
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16 Page 968 of 1135
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GOVERNMENT -WIDE

FINANCIAL STATEMENTS
17 Page 969 of 1135
Governmental
Activities
ASSETS
Current assets:

Cash and investments $ 132,156,586
Receivables:

Accounts 2,554,391
Taxes 7,020,916
Leases 420,457
Interest 168,151
Due from other governments 3,151,831
Land held for resale 5,266,182
Inventories and prepaid items 179,762
Total current assets 150,918,276
Noncurrent assets:

Restricted cash and investments:

Section 115 pension trust 6,668,501
Section 115 OPEB trust 3,267,926
Held by fiscal agent 10,333
Leases receivable 2,734,766
Loans receivable 45,258,131
Non-depreciable capital assets 68,079,410
Depreciable capital assets, net 110,364,879
Total noncurrent assets 236,383,946
Total assets 387,302,222

DEFERRED OUTFLOWS OF RESOURCES
Deferred loss on refunding 21,000
Pension-related deferred outflows 35,788,081
OPEB-related deferred outflows 349,084
Total deferred outflows of resources 36,158,165
City of National City
June 30, 2023
Statement of Net Position
See accompanying Notes to the Basic Financial Statements. 18 Page 970 of 1135
Governmental
Activities

LIABILITIES
Current liabilities:

Accounts payable $ 5,718,661
Due to other governments 61,220
Accrued liabilities 3,385,356
Interest payable 1,455,872
Unearned revenue 11,332,294
Total OPEB liability - due within one year 396,045
Compensated absences - due within one year 2,422,575
Claims payable - due within one year 2,000,747
Long-term debt - due within one year 5,090,445
Total current liabilities 31,863,215
Noncurrent liabilities:

Developer deposits 1,054,664
Total OPEB liability 4,436,125
Aggregate net pension liability 45,551,663
Compensated absences - due in more than one year 2,049,615 Claims payable - due in more than one year 9,291,253
Long-term debt - due in more than one year 84,179,884
Total noncurrent liabilities 146,563,204
Total liabilities 178,426,419

DEFERRED INFLOWS OF RESOURCES
Pension-related deferred inflows 4,193,753
OPEB-related deferred inflows 1,260,598
Lease-related 3,029,498
Total deferred inflows of resources 8,483,849

NET POSITION
Net investment in capital assets 170,389,264
Restricted:

General services 25,656,844
Community development 20,000
Public safety 208,446
Transportation 13
Housing 66,552,724
Debt service 958,924
Capital projects 3,035,942
Investment in Section 115 OPEB trust 3,267,926
Investment in Section 115 pension trust 6,668,501
Total restricted 106,369,320
Unrestricted (deficit) (40,208,465)
Total net position $ 236,550,119
Statement of Net Position (Continued)
June 30, 2023
City of National City
See accompanying Notes to the Basic Financial Statements. 19 Page 971 of 1135
Net (Expense)
Revenue and
Changes in
Net Position
Operating Capital
Charges for Grants and Grants and Governmental
Functions/Programs Expenses Services Contributions Contributions Activities Primary government:

Governmental activities:

General government 12,467,497 $ 14,084,900 $ 978,497 $ - $ 2,595,900 $ Public safety 50,093,848 3,577,172 1,465,566 - (45,051,110) Transportation 9,619,556 2,983,306 - 7,090,261 454,011
Community development 17,168,341 3,216,282 15,966,700 - 2,014,641 Health 9,301,026 13,905,625 - - 4,604,599
Culture and leisure 9,651,503 320,066 45,755 - (9,285,682) Interest on long-term debt 3,367,717 - - - (3,367,717)
Total governmental activities 38,087,351 111,669,488 18,456,518 7,090,261 (48,035,358) General revenues:

Taxes:

Property taxes 17,559,333
Sales taxes 38,678,895
Franchise taxes 2,490,691
Business license taxes 935,316
Transient occupancy taxes 2,488,614
Total taxes 62,152,849
Investment earnings 1,358,614
Miscellaneous 194,882
Total general revenues 63,706,345
Change in net position 15,670,987
Net position - beginning of year 220,879,132
Net position - end of year $ 236,550,119
Statement of Activities and Changes in Net Position
City of National City
For the Year Ended June 30, 2023
Program Revenues
See accompanying Notes to the Basic Financial Statements. 20 Page 972 of 1135

FUND FINANCIAL STATEMENTS
21 Page 973 of 1135
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GOVERNMENTAL FUND

FINANCIAL STATEMENTS
General Fund – This is the primary operating fund of the City. It is used to account for all revenues and expenditures that are not required to be accounted for in another fund.

Housing Asset Fund - This fund is used to account for activities of housing assistance and assistance to low income families.

Housing Choice Voucher Program ("Section 8") Fund - This fund is used to account for the activities of housing assistance program funded by HUD. The program provides rental assistance to low income families by subsidizing a portion of the rent directly to landlords on behalf of very low income households.

Sewer Service Fund - This fund is used to account for the collection of sewer connection fees and monthly sewer service charges used for the construction and maintenance of City sewers.

ARPA Special Revenue Fund - This fund is used to account for the proceeds and expenditures of the American Recovery Plan Act funding received by the City.

Other Special Revenue Fund - This represents a combination of minor and less active funds that the City has combined for reporting purposes.

Housing Authority Special Revenue Fund - This fund is used to account for the activities of the development of a viable urban community by providing decent housing, a suitable living environment, and expanding economic opportunities, principally for persons with low and moderate incomes.

POB Debt Service Fund - This fund is used to account for the sources and uses of and debt service on the 2021 Pension Obligation Bonds.
23 Page 975 of 1135
Housing Choice
Housing Asset Voucher Program Sewer Service ARPA
General Special Revenue Special Revenue Special Revenue Special Revenue Fund Fund Fund Fund Fund
ASSETS
Cash and investments 38,005,150 $ 811,048 $ 617,506 $ 26,399,518 $ 10,371,124 $ Receivables:

Accounts 2,208,291 - 74,370 54,169 -
Taxes 6,594,646 - - 19,414 -
Interest 104,408 1,203 - 33,481 -
Leases 3,155,223 - - - -
Loans - 10,329,296 - - -
Due from other funds 8,007,666 - - - -
Due from other governments 177,406 - - 4,078 -
Inventories and prepaid items 73,336 - - - -
Land held for resale 4,021,182 1,245,000 - - -
Restricted cash and investments:

Investment in Section 115 pension trust 6,668,501 - - - - Investment in Section 115 OPEB trust 3,267,926 - - - -
Total assets $ 12,386,547 72,283,735 $ 691,876 $ 26,510,660 $ 10,371,124 $

LIABILITIES, DEFERRED INFLOWS OF

RESOURCES, AND FUND BALANCES
Liabilities:

Accounts payable 2,504,214 $ - $ 17,331 $ 190,827 $ 208,385 $ Due to other governments 61,220 - - - -
Accrued liabilities 3,027,063 8,465 43,432 37,836 -
Due to other funds - - - - -
Deposits 118,052 - - - -
Unearned revenue 1,168,467 - - - 10,162,739
Total liabilities 8,465 6,879,016 60,763 228,663 10,371,124 Deferred inflows of resources:

Lease-related 3,029,498 - - - -
Unavailable revenues - - - - -
Total deferred inflows of resources - 3,029,498 - - -
Fund Balances:

Nonspendable 4,094,518 - - - -
Restricted 9,956,427 12,378,082 631,113 26,281,997 -
Committed 15,680,000 - - - -
Assigned 9,604,056 - - - -
Unassigned (deficit) 23,040,220 - - - -
Total fund balances 12,378,082 62,375,221 631,113 26,281,997 - Total liabilities, deferred inflows of
resources, and fund balances $ 12,386,547 72,283,735 $ 691,876 $ 26,510,660 $ 10,371,124 $ (Continued)
City of National City
Major Funds
Balance Sheet
Governmental Funds
June 30, 2023
See accompanying Notes to the Basic Financial Statements. 24 Page 976 of 1135
Housing Total
Other Authority POB Non-major Total
Special Revenue Special Revenue Debt Service Governmental Governmental Fund Fund Fund Funds Funds
ASSETS
Cash and investments 7,981,563 $ 16,079,966 $ 13,951 $ 5,929,219 $ 106,209,045 $ Receivables:

Accounts 50,785 45 - 105,166 2,492,826
Taxes - - - 406,856 7,020,916
Interest 4,619 19,808 - 4,632 168,151
Leases - - - - 3,155,223
Loans - 34,498,827 - 430,008 45,258,131
Due from other funds - - - - 8,007,666
Due from other governments 2,328,050 - - 642,297 3,151,831 Inventories and prepaid items - 25,805 - - 99,141
Land held for resale - - - - 5,266,182
Restricted cash and investments:

Investment in Section 115 pension trust - - - - 6,668,501 Investment in Section 115 OPEB trust - - - - 3,267,926
Total assets $ 50,624,451 10,365,017 $ 13,951 $ 7,518,177 $ 190,765,538 $

LIABILITIES, DEFERRED INFLOWS OF

RESOURCES, AND FUND BALANCES
Liabilities:

Accounts payable 325,152 $ 230,898 $ 2,750 $ 1,104,120 $ 4,583,677 $ Due to other governments - - - - 61,220
Accrued liabilities 27,399 3,338 - 215,797 3,363,330
Due to other funds 6,845,085 - - 1,162,581 8,007,666
Deposits 848,339 88,273 - - 1,054,664
Unearned revenue - - - 1,088 11,332,294
Total liabilities 322,509 8,045,975 2,750 2,483,586 28,402,851 Deferred inflows of resources:

Lease-related - - - - 3,029,498
Unavailable revenues - 487,703 - - 487,703
Total deferred inflows of resources 487,703 - - - 3,517,201 Fund Balances:

Nonspendable - 25,805 - - 4,120,323
Restricted 2,319,042 49,788,434 11,201 5,910,296 107,276,592 Committed - - - - 15,680,000
Assigned - - - - 9,604,056
Unassigned (deficit) - - - (875,705) 22,164,515
Total fund balances 49,814,239 2,319,042 11,201 5,034,591 158,845,486 Total liabilities, deferred inflows of
resources, and fund balances $ 50,624,451 10,365,017 $ 13,951 $ 7,518,177 $ 190,765,538 $ (Concluded)
City of National City
Major Funds
June 30, 2023
Governmental Funds
Balance Sheet (Continued)
See accompanying Notes to the Basic Financial Statements. 25 Page 977 of 1135
This page intentionally left blank.
26 Page 978 of 1135
Total Fund Balances - Total Governmental Funds $ 158,845,486 Amounts reported for governmental activities in the Statement of Net Position were different because:

Capital assets used in governmental activities were not financial resources and therefore were not reported in governmental funds.

Government-wide Statement of Net Position 178,444,289
Less: internal service funds' capital assets (4,393,241) Total capital assets 174,051,048
Interest payable on long-term debt did not require current financial resources. Therefore, interest payable was not reported as a liability in Governmental Funds Balance Sheet (net of $5,914 in internal service funds). (1,449,958) Long-term liabilities were not due and payable in the current period and therefore were not reported in the governmental funds.

Amount reported in Government-wide Statement of Net Position:

Compensated absences - due within one year (2,422,575)
Compensated absences - due in more than one year (2,049,615) Claims payable - due within one year (2,000,747)
Claims payable - due in more than one year (9,291,253)
Long-term debt - due within one year (5,090,445)
Long-term debt - due in more than one year (84,179,884) Aggregate net pension liability (45,551,663)
Total OPEB liability - due within one year (396,045)
Total OPEB liability - due in more than one year (4,436,125) (155,418,352)
Less: amount reported in internal service funds
Leases payable - due within one year 159,172
Leases payable - due in more than one year 167,200
Compensated absences - due within one year 141,452
Claims payable - due within one year 2,000,747
Claims payable - due in more than one year 9,291,253
11,759,824
Net long-term liabilities (143,658,528)
Deferred outflows of resources related to pensions are not available for current period and, therefore, are deferred in the governmental funds or not recorded in the governmental funds. 35,788,081 Deferred outflows of resources related to OPEB are not available for current period and, therefore, are deferred in the governmental funds or not recorded in the governmental funds. 349,084 Deferred inflows of resources related to pensions are not available for current period and, therefore, are deferred in the governmental funds or not recorded in the governmental funds. (4,193,753) Deferred inflows of resources related to OPEB are not available for current period and, therefore, are deferred in the governmental funds or not recorded in the governmental funds. (1,260,598) Deferred amounts on refunding are not available for current period and, therefore, are deferred in the governmental funds or not recorded in the governmental funds. 21,000 Unavailable revenues are deferred in the governmental funds, but are recognized as revenues in the Governmentwide statement of Net Position. 487,703 Internal service funds were used by management to charge the costs of certain activities to individual funds. The assets and liabilities of the internal service funds were included in governmental activities in the Government-wide Statement of Net Position. 17,570,554
Net Position of Governmental Activities $ 236,550,119
City of National City
June 30, 2023
to the Government-Wide Statement of Net Position
Reconciliation of the Governmental Funds Balance Sheet
See accompanying Notes to the Basic Financial Statements. 27 Page 979 of 1135
Housing Choice
Housing Asset Voucher Program Sewer Service ARPA
General Special Revenue Special Revenue Special Revenue Special Revenue Fund Fund Fund Fund Fund
REVENUES:

Taxes 59,337,020 $ - $ - $ - $ - $
Licenses and permits 1,049,372 - - - -
Fines and forfeitures 773,260 - 17,880 - -
Use of money and property 2,101,683 161,449 2,605 134,480 - Intergovernmental 951,725 - 14,137,120 - 4,328,333
Charges for services 3,658,791 - - 13,242,543 -
Other revenues 1,930,299 - - - -
Total revenues 161,449 69,802,150 14,157,605 13,377,023 4,328,333 EXPENDITURES:

Current:

General government 8,616,076 - - - 1,361,982
Public safety 43,438,266 - - - 56,561
Transportation 4,660,171 - - 2,459 -
Community development 229,335 228,556 14,790,361 - -
Health - - - 8,959,853 -
Culture and leisure 3,863,018 - - - -
Capital outlay 2,405,227 - - 498,174 479,497
Debt service:

Principal 324,474 - - - -
Interest and fiscal charges 392,255 - 9,000 21,300 -
Total expenditures 228,556 63,928,822 14,799,361 9,481,786 1,898,040

REVENUES OVER
(UNDER) EXPENDITURES (67,107) 5,873,328 (641,756) 3,895,237 2,430,293 OTHER FINANCING SOURCES (USES):

Transfers in 2,005,500 - - - -
Transfers out (2,567,210) - - - (2,430,293)
Total other financing sources (uses) - (561,710) - - (2,430,293) CHANGES IN FUND BALANCES (67,107) 5,311,618 (641,756) 3,895,237 - FUND BALANCES:

Beginning of year 57,063,603 12,445,189 1,272,869 22,386,760 - End of year $ 12,378,082 62,375,221 $ 631,113 $ 26,281,997 $ - $ (continued)
Major Funds
City of National City
Statement of Revenues, Expenditures, and Changes in Fund Balance Governmental Funds
For the Year Ended June 30, 2023
See accompanying Notes to the Basic Financial Statements. 28 Page 980 of 1135
Housing Total
Other Authority POB Non-major Total
Special Revenue Special Revenue Debt Service Governmental Governmental Fund Fund Fund Funds Funds
REVENUES:

Taxes 474,719 $ - $ - $ 5,599,663 $ 65,411,402 $
Licenses and permits 494,729 - - - 1,544,101
Fines and forfeitures 67,314 - - 16,566 875,020
Use of money and property 23,452 1,333,745 13,951 75,240 3,846,605 Intergovernmental 8,689,658 171,396 - 2,221,845 30,500,077 Charges for services 131,446 - 5,729,428 9,957 22,772,165 Other revenues 750 305,402 - 137,755 2,374,206
Total revenues 1,810,543 9,882,068 5,743,379 8,061,026 127,323,576 EXPENDITURES:

Current:

General government 1,633,163 - 2,750 - 11,613,971
Public safety 1,353,245 - - 16,021 44,864,093
Transportation - - - 1,430,116 6,092,746
Community development 83,946 814,788 - 1,011,374 17,158,360 Health 226,672 - - 116,203 9,302,728
Culture and leisure 193,522 - - 4,940,660 8,997,200
Capital outlay 4,457,540 194,161 - 3,833,737 11,868,336 Debt service:

Principal - - 2,565,000 880,000 3,769,474
Interest and fiscal charges - - 3,164,428 148,770 3,735,753 Total expenditures 1,008,949 7,948,088 5,732,178 12,376,881 117,402,661

REVENUES OVER
(UNDER) EXPENDITURES 801,594 1,933,980 11,201 (4,315,855) 9,920,915 OTHER FINANCING SOURCES (USES):

Transfers in 386,814 - - 2,725,530 5,117,844
Transfers out (5,500) (545,073) - (48,061) (5,596,137)
Total other financing sources (uses) (545,073) 381,314 - 2,677,469 (478,293) CHANGES IN FUND BALANCES 256,521 2,315,294 11,201 (1,638,386) 9,442,622 FUND BALANCES:

Beginning of year 3,748 49,557,718 - 6,672,977 149,402,864 End of year $ 49,814,239 2,319,042 $ 11,201 $ 5,034,591 $ 158,845,486 $ (concluded)
Major Funds
City of National City
For the Year Ended June 30, 2023
Governmental Funds
Statement of Revenues, Expenditures, and Changes in Fund Balance (Continued) See accompanying Notes to the Basic Financial Statements. 29 Page 981 of 1135
Net Change in Fund Balances - Total Governmental Funds $ 9,442,622 Amounts reported for governmental activities in the Statement of Activities were different because:

Governmental funds reported capital outlay as expenditures. However, in the Government-Wide Statement of Activities and Changes in Net Position, the cost of those assets was allocated over their estimated useful lives as depreciation expense. This was the amount of capital assets recorded in the current period (net of $437,043 added in internal service funds). 14,460,187 Depreciation and amortization expense on capital assets was reported in the Government-Wide Statement of Activities and Changes in Net Position, but they did not require the use of current financial resources. Therefore, depreciation and amortization expense was not reported as an expenditure in the Governmental Funds. This amount did not include the depreciation and amortization expense for Internal Service Funds in the amount of $970,453. (6,344,527)
Repayment of long-term liabilities was an expenditures in governmental funds, but the repayment reduced long-term liabilities in the Government-Wide Statement of Net Position.

Principal payment of long-term debt (net of $151,532 reported in internal service funds) 3,769,474 Amortization expenses were reported in the Government-Wide Statement of Activities and Changes in Net Position, but they did not require the use of current financial resources. Therefore, amortization expenses were not reported as expenditures in the Governmental Funds.

Bond premium/discount (5,537)
Deferred amount on refunding (4,200)
Certain long-term liabilities were reported in the Government-Wide Statement of Activities and Changes in Net Position, but they did not require the use of current financial resources. Therefore, long-term liabilities were not reported as expenditures in governmental funds.

These amounts represented the changes in long-term liabilities from prior year.

Changes in compensated absences (456,618)
Changes in total OPEB liabilities (45,672)
Changes in the net pension liability 32,096,494
The net effect of various miscellaneous transactions involving pension plans (i.e. deferred inflow/outflow amortization, contributions after measurement date) decreased net position. (38,396,700)
The net effect of various miscellaneous transactions involving the OPEB plan (i.e. deferred inflow/outflow amortization) decreased net position. 82,132
Unavailable revenues in the governmental funds were reported as revenue in the Government-Wide Statement of Net Position as follows:

Investment earnings (4,121)
Total adjustments (4,121)
Interest expense on long-term debt was reported in the Government-Wide Statement of Activities and Changes in Net Position, but it did not require the use of current financial resources. This amount represented the change in accrued interest from prior year. 377,773 Internal service funds were used by management to charge the costs of certain activities to individual funds. The net revenue of internal service funds was reported with governmental activities. 699,680 Change in Net Position of Governmental Activities $ 15,670,987 City of National City
For the Year Ended June 30, 2023
in Fund Balances to the Government-Wide Statement of Activities and Changes in Net Position Reconciliation of the Governmental Statement of Revenues, Expenditures, and Changes See accompanying Notes to the Basic Financial Statements. 30 Page 982 of 1135

PROPRIETARY FUND

FINANCIAL STATEMENTS
Internal Service Funds are funds used to account for interdepartmental operations where it is the stated intent that costs of providing services to the departments of the City on a continuing basis be financed or recovered primarily by charges to the user departments.
31 Page 983 of 1135
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32 Page 984 of 1135
Governmental
Activities
Internal
Service Funds
ASSETS
Current assets:

Cash and investments $ 25,947,541
Accounts receivable 61,565
Prepaid items and deposits 80,621
Total current assets 26,089,727
Noncurrent assets:

Restricted cash and investments 10,334
Capital assets:

Depreciable/amortizable assets, net of accumulated depreciation and amortization 4,393,241 Total capital assets, net 4,393,241
Total noncurrent assets 4,403,575
Total assets 30,493,302

LIABILITIES AND

NET POSITION
Liabilities:

Current liabilities:

Accounts payable and accrued liabilities 1,134,984
Salaries payable 22,026
Interest payable 5,914
Leases payable - due within one year 159,172
Compensated absences - due within one year 141,452
Claims payable - due within one year 2,000,747
Total current liabilities 3,464,295
Noncurrent liabilities:

Leases payable - due in more than one year 167,200
Claims payable - due in more than one year 9,291,253
Total noncurrent liabilities 9,458,453
Total liabilities 12,922,748
Net Position:

Net investment in capital assets 4,066,869
Restricted:

Debt service 10,334
Total restricted 10,334
Unrestricted 13,493,351
Total net position $ 17,570,554
City of National City
June 30, 2023
Proprietary Funds
Statement of Net Position
See accompanying Notes to the Basic Financial Statements. 33 Page 985 of 1135
Governmental
Activities
Internal
Service Funds
OPERATING REVENUES:

Charges for services $ 12,796,393
Other 31,592
Total operating revenues 12,827,985
OPERATING EXPENSES:

Operations and administration 7,079,633
Maintenance 4,556,188
Depreciation and amortization 970,453
Total operating expenses 12,606,274
OPERATING INCOME 221,711
NONOPERATING REVENUES (EXPENSES):

Intergovernmental 21,020
Interest expense (21,344)
Total nonoperating revenues (expenses) (324)
INCOME (LOSS) BEFORE TRANSFERS 221,387

TRANSFERS
Transfers in 478,293
Total transfers 478,293
CHANGES IN NET POSITION 699,680
NET POSITION:

Beginning of year 16,870,874
End of year $ 17,570,554
City of National City
For the Year Ended June 30, 2023
Proprietary Funds
Statement of Revenues, Expenses, and Changes in Net Position See accompanying Notes to the Basic Financial Statements. 34 Page 986 of 1135
Governmental
Activities
Internal
Service Funds
CASH FLOWS FROM OPERATING ACTIVITIES:

Cash received from other funds $ 12,796,393
Cash payments for goods and services (11,301,209)
Other operating revenues 31,592
Net cash provided by operating activities 1,526,776

CASH FLOWS FROM CAPITAL AND RELATED
FINANCING ACTIVITIES:

Principal paid on leases (151,532)
Acquisition of capital assets (437,045)
Interest paid (21,343)
Net cash (used in) capital and related
financing activities (609,920)
CASH FLOWS FROM NONCAPITAL FINANCING ACTIVITIES:

Amounts received from other agencies 21,020
Transfers in 478,294
Net cash provided by noncapital financing activities 499,314 Net change in cash and cash equivalents 1,416,170
CASH AND CASH EQUIVALENTS:

Beginning of year 24,541,705
End of year $ 25,957,875
RECONCILIATION TO STATEMENT OF NET POSITION:

Cash and investments $ 25,947,541
Restricted cash and investments 10,334
Total cash and cash equivalents $ 25,957,875

RECONCILIATION OF OPERATING INCOME (LOSS) TO
NET CASH PROVIDED BY OPERATING ACTIVITIES:

Operating income $ 221,711
Adjustments to reconcile operating income to net cash
provided by operating activities:

Depreciation and amortization 970,453
Changes in operating assets and liabilities:

Prepaid items and deposits (43,101)
Accounts payable and accrued liabilities 36,637
Salaries payable (16,783)
Compensated absences 31,859
Claims payable 326,000
Total adjustments 1,305,065
Net cash provided by operating activities $ 1,526,776
City of National City
For the Year Ended June 30, 2023
Proprietary Funds
Statement of Cash Flows
See accompanying Notes to the Basic Financial Statements. 35 Page 987 of 1135
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36 Page 988 of 1135

FIDUCIARY FUND

FINANCIAL STATEMENTS
Custodial Fund – This fund is used to account for assets held by the City in a custodial capacity for individuals, private organizations, and/or other governments.

The Successor Agency to the Community Development Commission as the National City Redevelopment Agency ("Successor Agency") Private-Purpose Trust Fund – This fund is used to account for monies received from the San Diego County Auditor Controller for the payment of the enforceable obligations of the former National City Redevelopment Agency. These funds are restricted for the sole purpose of payment of items on an approved Recognized Payment Obligation Schedule (ROPS).
37 Page 989 of 1135
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38 Page 990 of 1135
Successor Agency
Custodial Private-Purpose
Fund Trust Fund
ASSETS
Cash and investments $ 4,405,808 2,842,879 $
Receivables:

Accounts 10,963 -
Loans 282,147 -
Restricted cash and investments with fiscal agent - 26,464 Total assets 4,725,382 2,842,879

DEFERRED OUTFLOWS OF RESOURCES
Deferred amount on refunding 4,522,598 -
Total deferred outflows of resources 4,522,598 -

LIABILITIES
Accounts payable and accrued liabilities 133,985 4,509
Interest payable 371,859 -
Long-term debt - due within one year 3,286,000 -
Long-term debt - due in more than one year - 29,442,000 Developer deposits 2,708,894 25,000
Total liabilities 33,129,368 2,842,879

NET POSITION (DEFICIT)
Restricted for:

Other governments, individuals, and organizations - -
Held in trust for dissolution of redevelopment agency - (23,881,388) Total net position (deficit) $ (23,881,388) - $
City of National City
June 30, 2023
Fiduciary Activities
Statement of Fiduciary Net Position
See accompanying Notes to the Basic Financial Statements. 39 Page 991 of 1135
Successor Agency
Custodial Private-Purpose
Fund Trust Fund
ADDITIONS:

Property taxes $ 4,199,028 - $
Investment income 4,675 -
Miscellaneous 200,000 -
Total additions 4,403,703 -
DEDUCTIONS:

Enforceable obligations 4,373 -
Community development 1,264,979 2,325,938
Administrative expenses 336,873 -
Total deductions 1,606,225 2,325,938
Changes in net position 2,797,478 (2,325,938)
NET POSITION (DEFICIT):

Beginning of year (26,678,866) 2,325,938
End of year $ (23,881,388) - $
City of National City
For the Year Ended June 30, 2023
Fiduciary Activities
Statement of Changes in Fiduciary Net Position
See accompanying Notes to the Basic Financial Statements. 40 Page 992 of 1135
41 NOTES TO THE

BASIC FINANCIAL STATEMENTS

42 This page intentionally left blank

City of National City
Index to the Notes to the Basic Financial Statements
For the Year Ended June 30, 2023
43 NOTE DESCRIPTION PAGE

1 Reporting Entity and Summary of Significant Accounting Policies 45 2 Cash and Investments 57
3 Leases Receivable and Related Deferred Inflows of Resources 62 4 Loans Receivable 63
5 Interfund Balances and Transactions 66
6 Capital Assets 67
7 Long-Term Debt 68
8 Compensated Absences 73
9 Other Required Fund Disclosures 74
10 Self-Insurance Accrued Liabilities 75
11 Pension Plans 76
12 Other Postemployment Benefits 84
13 Commitments and Contingencies 87
14 Classification of Fund Balances 89
15 Net Investment in Capital Assets 90
16 Subsequent Events 90

44 This page intentionally left blank

City of National City
Notes to the Basic Financial Statements
For the Year Ended June 30, 2023
45 Note 1 – Reporting Entity and Summary of Significant Accounting Policies The basic financial statements of the City of National City, California (the “City”) have been prepared in conformity with accounting principles generally accepted of the United States of America (“US GAAP”) as applied to governmental agencies. The Governmental Accounting Standards Board (“GASB”) is the accepted standard setting body for establishing governmental accounting and financial reporting principles. The more significant of the City’s accounting policies are described below.

A. Reporting Entity
The City was incorporated September 17, 1887 under the general laws of the State of California. The City operates under a Council-Manager form of government and provides basic local governmental services including public safety (police and fire), maintenance and construction of public improvements, cultural, recreation, planning, zoning, transportation, health services and general administration. In addition, the City operates the Community Development Commission (which formerly included the Morgan Towers and Kimball Towers Enterprise Funds).

The City sold Kimball Towers and Morgan Towers to two not-for-profit organizations on March 28, 2019. The sale was intended to ensure the feasibility of the renovation, since not-for-profit organizations have financing sources that are unavailable to a developer such as a City.

In evaluating how to define the City for financial reporting purposes, management has considered all potential component units. The primary criteria for including a potential component unit within the reporting entity are the governing body’s financial accountability and a financial benefit or burden relationship and whether it is misleading to exclude. A primary government is financially accountable and shares a financial benefit or burden relationship if it appoints a voting majority of an organization’s governing body and it is able to impose its will on the organization, or if there is a potential for the organization to provide specific financial benefits to, or impose specific financial burdens on the primary government. A primary government may also be financially accountable if an organization is fiscally dependent on the primary government regardless of whether the organization has a separately elected governing board, a governing board appointed by a higher level of government, or a jointly appointed board, and there is a potential for the organization to provide specific financial benefits to, or impose specific financial burdens on the primary government.

Blended Component Units
The financial reporting entity consists of the primary government, the City, and its component units. Component units are legally separate entities for which the elected officials of the primary government are financially accountable. In addition, component units can be other organizations for which the primary government is accountable and their exclusion would cause the reporting entity’s financial statements to be misleading or incomplete.

Blended component units, although legally separate entities, are, in substance part of the government’s operation and so data from these units are combined with data of the primary government. Discretely presents component units, on the other hand, are reported in a separate column in the combined financial statements to emphasize that they are legally separate from the government.

Although the following are legally separate from the City, they have been “blended” as though they are part of the City because the component unit’s governing body is substantially the same as the City’s and there is a financial benefit or burden relationship between the City and the component unit; management of the City has operational responsibilities for the component units; and/or the component units provide services entirely, or almost entirely, to the City or otherwise exclusively, or almost exclusively, benefits the City, even though it does not provide services directly to it.

City of National City
Notes to the Basic Financial Statements (Continued)
For the Year Ended June 30, 2023
46 Note 1 – Reporting Entity and Summary of Significant Accounting Policies (Continued) A. Reporting Entity (Continued)
Blended Component Units (Continued)
National City Joint Powers Financing Authority
The National City Joint Powers Financing Authority (the “NCJPFA”) was created pursuant to a joint exercise of powers agreement entered into by and between the City and the CDC on April 16, 1991. The purpose of such agreement was to provide for the financing and construction of a new police facility and a new community center.

The NCJPFA is administered by a commission consisting of the members of the City Council and all voting power of the NCJPFA resides in the commission. The NCJPFA exclusively benefits the City. In 2017 the NCJPFA facilitated the lease financing of the 2017 Energy Savings Project. There are no separate financial statements available.

Parking Authority of the City of National City
In July 1977, the Parking Authority of the City of National City (the “Parking Authority”) was activated pursuant to the Parking Law of 1949 for the financing and construction of the Plaza Bonita Parking Facility. Currently it is used to account for the City’s parking enforcement activities and developing solutions to demand for parking in various sections of the City. The City Council is the governing board of the Authority. The Authority exclusively benefits the City. The capital assets of the Parking Authority have been included in the Government-Wide Financial Statements. There are no separate financial statements available.

Community Development Commission of the City of National City The National City Redevelopment Agency (the “RDA”), pursuant to provisions of the California Health and Safety Code, was established in April 1967 to undertake and carry out the redevelopment of certain areas within the City that were determined to be blighted. In 1975, the City formed the Housing Authority and concurrently established the Community Development Commission (the “CDC”) to oversee both the RDA and the Housing Authority. In 2012, redevelopment agencies throughout the state of California were dissolved, including the National City RDA. The CDC remains as an active entity with respect to its Housing Authority functions. The City Council is the Governing Board of the CDC. There are no separate financial statements available.

The following specific criteria were used in determining the status of these component units:
 Members of the City Council also act as the governing body of the NCJPFA, the Parking Authority, and the CDC;
 The City, the NCJPFA, the Parking Authority, and the CDC are financially interdependent;  The NCJPFA, the Parking Authority, and the CDC are managed by employees of the City, who provide various support functions including financial reporting and investment decisions.

B. Basis of Accounting and Measurement Focus
The accounts of the City are organized on the basis of funds, each of which is considered a separate accounting entity. The operations of each fund are accounted for by providing a separate set of self-balancing accounts that comprise its assets, liabilities, fund equity, revenues and expenditures or expenses, as appropriate. Fund accounting segregates funds according to their intended purpose and is used to aid management in demonstrating compliance with finance-related legal and contractual provisions. The minimum number of funds is maintained in accordance with legal and managerial requirements.

City of National City
Notes to the Basic Financial Statements (Continued)
For the Year Ended June 30, 2023
47 Note 1 – Reporting Entity and Summary of Significant Accounting Policies (Continued) B. Basis of Accounting and Measurement Focus (Continued) The Statement of Net Position and Balance Sheet – Governmental Funds report separate sections for deferred outflows of resources, and deferred inflows of resources, when applicable.

Deferred Outflows of Resources represent outflows of resources (consumption of net assets that applies to future periods) that apply to future periods and that, therefore, will not be recognized as an expense until that time.

Deferred Inflows of Resources represent inflows of resources (acquisition of net assets that applies to future periods) that apply to future periods and that, therefore, are not recognized as revenue until that time.

Government - Wide Financial Statements
The City’s Government-Wide Financial Statements include a Statement of Net Position and a Statement of Activities and Changes in Net Position. These statements present summaries of governmental and business-type activities for the City accompanied by a total column. Fiduciary activities of the City are not included in these statements.

These financial statements are presented on an “economic resources” measurement focus and the accrual basis of accounting. Accordingly, all of the City’s assets and liabilities, including capital assets, as well as infrastructure assets, and long-term liabilities, are included in the accompanying Statement of Net Position. The Statement of Activities presents changes in net position. Under the accrual basis of accounting, revenues are recognized in the period in which they are earned while expenses are recognized in the period in which the liability is incurred.

Certain types of transactions are reported as program revenues for the City in three categories:
 Charges for services;
 Operating grants and contributions;
 Capital grants and contributions
Certain eliminations have been made in regards to interfund activities, payables and receivables. All internal balances in the Statement of Net Position have been eliminated except those representing balances between the governmental activities and the business-type activities, which are presented as internal balances and eliminated in the total primary government column. In the Statement of Activities and Changes in Net Position, internal service fund transactions have been eliminated; however, those transactions between governmental and businesstype activities have not been eliminated. The following interfund activities have been eliminated:
 Due to/from other funds;
 Advances to/from other funds;
 Transfers in/out
Governmental Fund Financial Statements
Governmental Fund Financial Statements include a Balance Sheet and a Statement of Revenues, Expenditures and Changes in Fund Balances for all major governmental funds and non-major funds aggregated. An accompanying schedule is presented to reconcile and explain the differences in net position as presented in these statements to the net position presented in the Government-Wide Financial Statements. The City has presented all major funds that met the applicable criteria.

City of National City
Notes to the Basic Financial Statements (Continued)
For the Year Ended June 30, 2023
48 Note 1 – Reporting Entity and Summary of Significant Accounting Policies (Continued) B. Basis of Accounting and Measurement Focus (Continued) Governmental Fund Financial Statements (Continued)
All governmental funds are accounted for on a spending or "current financial resources" measurement focus and the modified accrual basis of accounting. Accordingly, only current assets and current liabilities are included on the Balance Sheet. The Statement of Revenues, Expenditures and Changes in Fund Balances presents increases (revenues and other financing sources) and decreases (expenditures and other financing uses) in net current assets.

Under the modified accrual basis of accounting, revenues are recognized in the accounting period in which they become both measurable and available to finance expenditures of the current period.

Revenues are recognized as soon as they are both “measurable” and “available”. Revenues are considered to be available when they are collectible within the current period or as soon enough thereafter to pay liabilities of the current period. For this purpose, the City considers revenues to be available if they are collected within 60 days of the end of the current fiscal period. The primary revenue sources, which have been treated as susceptible to accrual by the City, are property tax, sales tax, intergovernmental revenues and other taxes. Expenditures are recorded in the accounting period in which the related fund liability is incurred.

The Reconciliation of the Fund Financial Statements to the Government-Wide Financial Statements is provided to explain the differences created by the integrated approach of GASB Statement No. 34.

The City reports the following major governmental funds:

General Fund – This is the primary operating fund of the City. It is used to account for all revenues and expenditures that are not required to be accounted for in another fund.

Housing Asset Special Revenue Fund – This fund was established in 2012 pursuant to the redevelopment agency dissolution legislation to account for the assets and activities of the former RDA’s Low-and-ModerateIncome Housing Fund.

Housing Choice Voucher Program (“Section 8”) Special Revenue Fund – This fund is used to account for the activities of Housing Assistance Program. The program provides rental assistance to low-income families by subsidizing a portion of the rent directly to landlords on behalf of low-income households. The major revenue source for this fund is Housing Assistance Payments and Administrative Fees.

Sewer Service Special Revenue Fund – This fund is used to account for the collection of sewer connection fees and sewer service charges billed and paid via the County’s annual property tax collection system which are used for the construction and maintenance of the City’s sewer system. The major revenue source for this fund is the sewer service charge.

ARPA Special Revenue Fund – This fund is used to account for the proceeds and expenditures of the American Recovery Plan Act funding received by the City.

Other Special Revenue Fund – This represents a combination of minor and less active funds that the City has combined for reporting purposes. The major revenue sources consist of intergovernmental revenues, usercharge fees, franchise fees, and development impact fees.

Housing Authority Special Revenue Fund - This fund is used to account for the activities of the development of a viable urban community by providing decent housing, a suitable living environment, and expanding economic opportunities, principally for persons with low and moderate incomes.

POB Debt Service Fund - This fund is used to account for the sources and uses of and debt service on the 2021 Pension Obligation Bonds. Page 1000 of 1135
City of National City
Notes to the Basic Financial Statements (Continued)
For the Year Ended June 30, 2023
49 Note 1 – Reporting Entity and Summary of Significant Accounting Policies (Continued) B. Basis of Accounting and Measurement Focus (Continued) Proprietary Fund Financial Statements
Proprietary Fund Financial Statements include a Statement of Net Position, a Statement of Revenues, Expenses and Changes in Net Position, and a Statement of Cash Flows. All of the City’s proprietary funds are internal service funds. A column representing internal service funds is presented in these statements. Internal service fund balances and activities have been combined with the governmental activities in the Government-Wide Financial Statements. The City’s internal service funds include seven individual funds which provide services directly to other City funds. These areas of service include Facilities Maintenance, Liability Insurance, Information Systems Maintenance, Office Equipment Depreciation, Telecommunications, Vehicle Replacement, and Vehicle Maintenance.

Proprietary funds are accounted for using the "economic resources" measurement focus and the accrual basis of accounting. Accordingly, all assets and liabilities (whether current or noncurrent) are included on the Statement of Net Position. The Statement of Revenues, Expenses and Changes in Net Position presents increases (revenues) and decreases (expenses) in total Net Position. Under the accrual basis of accounting, revenues are recognized in the period in which they are earned while expenses are recognized in the period in which the liability is incurred. In these funds, receivables have been recorded as revenue and provisions have been made for uncollectible amounts.

Operating revenues in the proprietary funds are those revenues that are generated from the primary operations of the fund. All other revenues are reported as non-operating revenues. Operating expenses are those expenses that are essential to the primary operations of the fund. All other expenses are reported as non-operating expenses.

The City reports the following proprietary funds (all are internal service funds) that are funded by user departments on a cost reimbursement basis:

Facilities Maintenance Fund—This fund is used to account for the cost of maintaining all City-owned buildings in a clean, safe, workable, and pleasant condition.

Liability Insurance Fund—This fund is used to account for the costs of maintaining the City’s Worker’s Compensation and liability insurance programs.

Information Systems Maintenance Fund—This fund is used to account for the costs to maintain and replace City information technology software and hardware and related equipment as well as pay for the City staff that provide support to other City departments on a daily basis.

Office Equipment Depreciation Fund—This fund is used to account for the costs to replace City office equipment.

Telecommunications Revolving Fund—This fund is used to account for the costs of maintaining the City’s telecommunication systems.

Motor Vehicle Service Fund—This fund is used to account for the City’s costs of preventative maintenance and repairs for its fleet, including police, fire, general administrative, park, sewer, and public works equipment.

Vehicle Replacement Fund—This fund is used to account for the costs to lease or purchase new or replacement City fleet vehicles and related equipment.

City of National City
Notes to the Basic Financial Statements (Continued)
For the Year Ended June 30, 2023
50 Note 1 – Reporting Entity and Summary of Significant Accounting Policies (Continued) B. Basis of Accounting and Measurement Focus (Continued) Fiduciary Fund Financial Statements
Fiduciary fund financial statements include a Statement of Net Position and a Statement of Changes in Fiduciary Net Position. The City’s fiduciary funds represent custodial funds and private purpose trust funds. Both the custodial funds and the private purpose trust funds use the economic resources measurement focus and are accounted for on the full accrual basis of accounting.

Fiduciary fund types are accounted for according to the nature of the fund. The City’s Custodial funds (Cobra Insurance and Miscellaneous Developer’s Deposits) are purely custodial in nature. These funds are used to account for money and property held by the City as trustee or custodian.

The City has one active private purpose trust fund, the Redevelopment Obligations Retirement Fund, which is used to report the assets, liabilities, and activities of the Successor Agency to the former redevelopment agency. The Successor Agency to the Community Development Commission as the National City Redevelopment Agency (the “Successor Agency”) was created by the City Council of National City (City Council) in January 2012. It was established pursuant to Assembly Bill X1 26. Its purpose is to expeditiously wind down the affairs of the dissolved Redevelopment Agency. The governing body of the Successor Agency is comprised of the members of the City Council. Certain actions of the Successor Agency Board are subject to review by the Countywide Oversight Board and the California State Department of Finance. The Successor Agency has been included in the accompanying basic financial statements as a private purpose trust fund. Its results of operations are presented on the Statement of Changes in Fiduciary Net Position.

C. Cash, Cash Equivalents and Investments
The City pools its available cash for investment purposes. The City considers pooled cash and investment amounts, with original maturities of three months or less, to be cash equivalents.

Highly liquid market investments with maturities of one year or less at time of purchase are stated at amortized cost. All other investments are stated at fair value. Fair value is used as fair value for those securities for which market quotations are readily available.

The statement of cash flows requires presentation of “cash and cash equivalents”. For the purposes of the statement of cash flows, the City considers all proprietary fund pooled cash and investments as “cash and cash equivalents”, as such funds are available to the various funds as needed.

Certain disclosure requirements, if applicable, for deposit and investment risks in the following areas:
 Interest rate risk
 Credit risk
- Overall
- Custodial credit risk
- Concentration of credit risk
 Foreign currency risk
In addition, other disclosures are specified including use of certain methods to present deposits and investments, highly sensitive investments, credit quality at year-end and other disclosures.

City of National City
Notes to the Basic Financial Statements (Continued)
For the Year Ended June 30, 2023
51 Note 1 – Reporting Entity and Summary of Significant Accounting Policies (Continued) D. Fair Value Measurement
U.S. GAAP defines fair value, establishes a framework for measuring fair value, and establishes disclosures about fair value measurement. Investments, unless otherwise specified, are recorded at fair value in the Statements of Net Position and are categorized based upon the level of judgment associated with the inputs used to measure their fair value. The levels of inputs are as follows:

Level 1 – Inputs are unadjusted, quoted prices for identical assets or liabilities in active markets at the measurement date.

Level 2 – Inputs, other than quoted prices included in Level 1, which are observable for the assets or liabilities through corroboration with market data at the measurement date.

Level 3 – Unobservable inputs that reflect management’s best estimate of what market participants would use in pricing the assets or liabilities at the measurement date.

Investments that don’t fit into one of the three levels of inputs are described as “uncategorized.” E. Leases
The City is a lessor for leases of land and recognizes leases receivable and deferred inflows of resources in the financial statements. Variable payments based on future performance or usage of the underlying asset are not included in the measurement of the lease receivable.

At the commencement of a lease, the lease receivable is measured 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 inflows of resources are 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 inflows of resources are recognized as revenue over the life of the lease term in a systematic and rational method.

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 the average of the Local Agency Investment Fund (“LAIF”) rate and the incremental borrowing rate (“IBR”) provided by the City’s financial institutions at July 1, 2021 for existing leases or the current rate at the time a new lease is executed.
 The lease term includes the noncancelable period of the lease plus any option periods that are likely to be exercised.
 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.

City of National City
Notes to the Basic Financial Statements (Continued)
For the Year Ended June 30, 2023
52 Note 1 – Reporting Entity and Summary of Significant Accounting Policies (Continued) F. Inventories and Prepaid items
Inventories are valued on an average-cost basis which is adjusted to annual physical counts or estimates under the consumption method of accounting and are recorded in the internal service funds. Prepaid items are items the City has paid in advance and will receive future benefit from.

G. Restricted Assets
Fiscal agents acting on behalf of the City hold investment funds placed in irrevocable IRS Section 115 pension and OPEB trusts. These funds are restricted by the trust agreements and are to be used only for pension and/or OPEB contributions or benefit payments.

H. Interfund Transactions
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” or “advances to/from other funds” (i.e., the current portion of interfund loans). Any residual balances outstanding between the governmental activities and businesstype activities are reported in the Governmental-Wide Financial Statements as “internal balances.” I. Capital Assets
Capital assets are valued at historical cost or estimated historical cost if actual historical cost was not available.

Donated capital assets are valued at their estimated acquisition value on the date donated. City policy has set the capitalization threshold for reporting capital assets at $5,000 (including infrastructure assets). Depreciation is recorded on a straight-line basis over estimated useful lives of the assets as follows:

Buildings and improvements 10 -50 years
Machinery and equipment 2 -20 years
Infrastructure 25 -75 years
Radio rights 20 years
For all infrastructure systems, the City elected to use the basic approach for infrastructure reporting. The City defines infrastructure as the basic physical assets that allow the City to function. The assets include the streets, water purification and distribution system, sewer collection and treatment system, parks and recreation, lands and improvements, storm water conveyance system, and buildings combined with the site amenities such as parking and landscaped areas used by the City in the conduct of its business. Each major infrastructure system can be divided into subsystems. For example, the street system can be subdivided into pavement, curb and gutters, sidewalks, medians, streetlights, traffic control devices (signs, signals and pavement markings), landscaping and land.

These subsystems were not delineated in the basic financial statements. The appropriate operating department maintains information regarding the subsystems.

The governmental fund financial statements do not present capital assets but capital assets are shown in the Reconciliation of Governmental Funds Balance Sheet to the Government-Wide Statement of Net Position.

J. Land Held for Resale
Land held for resale is valued at the lower of cost or net realizable value. The reported amount is classified as nonspendable net position in the General Fund and in the Housing Special Revenue Fund. Page 1004 of 1135 City of National City
Notes to the Basic Financial Statements (Continued)
For the Year Ended June 30, 2023
53 Note 1 – Reporting Entity and Summary of Significant Accounting Policies (Continued) K. Compensated Absences
In government-wide financial statements and the proprietary fund financial statements, compensated absences are recorded as expenses and liabilities as incurred.

In governmental fund financial statements, compensated absences are recorded as expenditures in the years paid, and it is the City’s policy to liquidate any unpaid vacation, sick leave, or compensatory time at year-end from future resources rather than currently available and expendable resources. The General Fund and internal service funds are typically used to liquidate compensated absences.

L. Long-Term Debt
Government-Wide Financial Statements
Long-term debt and other financial obligations are reported as liabilities in the appropriate funds.

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 the applicable premium or discount. Issuance costs are expensed when incurred.

Fund Financial Statements
The fund financial statements do not present long-term debt, but long-term debt is shown in the Reconciliation of the Governmental Funds Balance Sheet to the Government-Wide Statement of Net Position.

M. Property Taxes
Property taxes are payable by property owners in two installments: November 1 and February 1 of each year.

Property taxes become delinquent on December 10 and April 10, for the first and second installments, respectively.

The lien date is January 1. The County of San Diego, California (County) bills and collects property taxes and remits them to the City according to a payment schedule established by the County.

Property tax revenue is recognized in the fiscal year for which the taxes have been levied, provided the taxes are received within 60 days after the end of the fiscal year. Property taxes received after this date are not considered available as a resource that can be used to finance the current year operations of the City and, therefore, are not recorded as revenue until collected. No allowance for doubtful accounts was considered necessary because the City participates in the California Teeter Plan whereby local agencies receive 100% of their current secured and unsecured tax levy in exchange for allowing the sponsoring county to retain all interest and penalties on any late property tax payments.

N. Unearned Revenue
Unearned revenue recorded in the Government-Wide Statement of Net Position for governmental activities and the governmental fund financial statements consists of federal and state capital grants, representing voluntary nonexchange transactions, for which advance payments have been received from the provider for which eligibility requirements, other than timing requirements, have not been satisfied.

Unearned revenue recorded in the Government-Wide Statement of Net Position for business-type activities and the proprietary fund financial statements generally consist of program fees collected from customers prior to the statement of net position date for recreation programs that begin in the next fiscal year or donations for capital or work projects, for which the related expenses have not yet been incurred. Page 1005 of 1135 City of National City
Notes to the Basic Financial Statements (Continued)
For the Year Ended June 30, 2023
54 Note 1 – Reporting Entity and Summary of Significant Accounting Policies (Continued) O. Pensions
For purposes of measuring the net pension liability, deferred outflows of resources and deferred inflows of resources related to pensions, and pension expense, information about the fiduciary net position of the pension plans and additions to/deductions from the plans’ fiduciary net position have been determined on the same basis as they are reported by the plans. For this purpose, benefit payments (including refunds of employee contributions) are recognized when due and payable in accordance with benefit terms. Investments are reported at fair value. The following timeframes are used for pension reporting:

CalPERS:

Valuation Date June 30, 2021
Measurement Date June 30, 2022
Measurement Period July 1, 2021 to June 30, 2022
Gains and losses related to changes in total pension liability and fiduciary net position are recognized in pension expense systematically over time. The first amortized amounts are recognized in pension expense for the year the gain or loss occurs. The remaining amounts are categorized as deferred outflows and deferred inflows of resources related to pensions and are to be recognized in future pension expense. The amortization period differs depending on the source of the gain or loss. The difference between projected and actual earnings is amortized straight-line over five years. All other amounts are amortized straight-line over the average expected remaining service lives of all members that are provided with benefits (active, inactive, and retired) as of the beginning of the measurement period.

P. Other Postemployment Benefits
For purposes of measuring the total OPEB liability, deferred outflows of resources and deferred inflows of resources related to OPEB, and OPEB expense, information about the fiduciary net position of the plan and additions to/deductions from the plan’s fiduciary net position have been determined on the same basis as they are reported by the plan (Note 12).

The following timeframes are used for OPEB reporting:

Valuation Date June 30, 2023
Measurement Date June 30, 2023
Measurement Period July 1, 2022 to June 30, 2023
Q. Net Position
In government-wide and proprietary fund financial statements, net position is categorized as follows:

Net Investment in Capital Assets – This component of net position consists of capital assets, net of accumulated depreciation and amortization, plus deferred outflows of resources attributable to their acquisition, reduced by the outstanding balances of debt that are attributable to the acquisition, construction, or improvement of those assets and deferred inflows of resources attributable to their acquisition.

Restricted – This component of net position consists of restricted assets reduced by liabilities and deferred inflows of resources related to those assets.

Unrestricted – This component of net position is the amount of the assets, deferred outflows of resources, liabilities, and deferred inflows of resources that are not included in the determination of net investment in capital assets or the restricted component of net position. Page 1006 of 1135 City of National City
Notes to the Basic Financial Statements (Continued)
For the Year Ended June 30, 2023
55 Note 1 – Reporting Entity and Summary of Significant Accounting Policies (Continued) R. Fund Balances
In governmental fund financial statements, fund balances are categorized as follows:

Nonspendable – Items that cannot be spent because they are not in spendable form, such as prepaid items and inventories, or items that are legally or contractually required to be maintained intact, such as principal of an endowment or revolving loan funds.

Restricted – Restricted fund balances encompass the portion of net fund resources subject to externally enforceable legal restrictions. This includes externally imposed restrictions by creditors, such as through debt covenants, grantors, contributors, laws or regulations of other governments, as well as restrictions imposed by law through constitutional provisions or enabling legislation.

Committed – Committed fund balances encompass the portion of net fund resources, the use of which is constrained by limitations that the government imposes upon itself at its highest level of decision making, normally the governing body and that remain binding unless removed in the same manner. Adoption of a resolution by the City Council is required to commit resources or rescind the commitment. The action that constitutes the most binding constraint (i.e. ordinance) of the City’s highest level of decision-making authority, the City Council, commits fund balance for specific purposes. Commitments may be changed or lifted only by the City taking the same formal action that imposed the constraint originally.

Assigned – Assigned fund balances encompass the portion of net fund resources reflecting the government’s intended use of resources. Assignment of resources can be done by the highest level of decision making or by a committee or official designated for that purpose. The City Council has authorized the City Manager to determine and define the amount of assigned fund balances.

Unassigned – This amount is for any portion of the fund balances that do not fall into one of the above categories. The General Fund is the only fund that reports a positive unassigned fund balance amount. In other governmental funds, it is not appropriate to report a positive unassigned fund balance amount because all of the fund balance is assumed to be either nonspendable, restricted, committed, or assigned for the purposes of the respective funds. However, in other governmental funds, if expenditures incurred for specific purposes exceed the amounts that are restricted, committed, or assigned to those purposes, it may be necessary to report a negative unassigned fund balance in that fund.

S. Spending Policy
Government-Wide Financial Statements and the Proprietary Fund Financial Statements When an expense is incurred for purposes for which both restricted and unrestricted net position are available, the City’s policy is to apply restricted net position first.

Governmental Fund Financial Statements
When expenditures are incurred for purposes where only unrestricted fund balances are available, the City uses the unrestricted resources in accordance with the City’s budget and the purposes for which the committed, assigned, and unassigned balances have been reported.

T. Use of Estimates
The preparation of basic financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts and disclosures. Actual results could differ from these estimates and assumptions. Page 1007 of 1135
City of National City
Notes to the Basic Financial Statements (Continued)
For the Year Ended June 30, 2023
56 Note 1 – Reporting Entity and Summary of Significant Accounting Policies (Continued) U. Accounting Changes
New Governmental Accounting Standards Implemented for the Year Ended June 30, 2023 GASB Statement No. 91
In May 2019, GASB issued Statement No. 91, Conduit Debt Obligations. The primary objectives of this Statement are to provide a single method of reporting conduit debt obligations by issuers and eliminate diversity in practice associated with (1) commitments extended by issuers, (2) arrangements associated with conduit debt obligations, and (3) related note disclosures. This Statement achieves those objectives by clarifying the existing definition of a conduit debt obligation; establishing that a conduit debt obligation is not a liability of the issuer; establishing standards for accounting and financial reporting of additional commitments and voluntary commitments extended by issuers and arrangements associated with conduit debt obligations; and improving required note disclosures.

Application of this statement did not have a significant effect on the City’s financial reporting for the fiscal year ended June 30, 2023.

GASB Statement No. 94
In March 2020, GASB issued Statement No. 94, Public-Private and Public-Public Partnerships and Availability Payment Arrangements. The primary objective of this Statement is to improve financial reporting by addressing issues related to public-private and public-public partnership arrangements (PPPs). As used in this Statement, a PPP is an arrangement in which a government (the transferor) contracts with an operator (a governmental or nongovernmental entity) to provide public services by conveying control of the right to operate or use a nonfinancial asset, such as infrastructure or other capital asset (the underlying PPP asset), for a period of time in an exchange or exchange-like transaction. Application of this statement did not have a significant effect on the City’s financial reporting for the fiscal year ended June 30, 2023.

GASB Statement No. 96
In May 2020, GASB issued Statement No. 96, Subscription-Based Information Technology Arrangements. This Statement provides guidance on the accounting and financial reporting for subscription-based information technology arrangements (SBITAs) for government end users (governments). This Statement (1) defines a SBITA; (2) establishes that a SBITA results in a right-to-use subscription asset—an intangible asset—and a corresponding subscription liability; (3) provides the capitalization criteria for outlays other than subscription payments, including implementation costs of a SBITA; and (4) requires note disclosures regarding a SBITA. Application of this statement did not have a significant effect on the City’s financial reporting for the fiscal year ended June 30, 2023.

GASB Statement No. 99
In April 2022, GASB issued Statement No. 99, Omnibus 2022. The objectives of this Statement are to enhance comparability in accounting and financial reporting and to improve the consistency of authoritative literature by addressing (1) practice issues that have been identified during implementation and application of certain GASB Statements and (2) accounting and financial reporting for financial guarantees. Application of this statement did not have a significant effect on the City’s financial reporting for the fiscal year ended June 30, 2023.

City of National City
Notes to the Basic Financial Statements (Continued)
For the Year Ended June 30, 2023
57 Note 1 – Reporting Entity and Summary of Significant Accounting Policies (Continued) U. Accounting Changes (Continued)
Upcoming Governmental Accounting Standards Implementation GASB Statement No. 100
In June 2022, GASB issued Statement No. 100, Accounting Changes and Error Corrections – an Amendment of GASB Statement No. 62. The primary objective of this Statement is to enhance accounting and financial reporting requirements for accounting changes and error corrections to provide more understandable, reliable, relevant, consistent, and comparable information for making decisions or assessing accountability. Application of this statement is effective for the City’s fiscal year ending June 30, 2024.

GASB Statement No. 101
In June 2022, GASB issued Statement No. 101, Compensated Absences. The objective of this Statement is to better meet the information needs of financial statement users by updating the recognition and measurement guidance for compensated absences. That objective is achieved by aligning the recognition and measurement guidance under a unified model and by amending certain previously required disclosures. Application of this statement is effective for the City’s fiscal year ending June 30, 2025.

GASB Statement No. 102
In December 2023, GASB issued Statement No. 102, Certain Risk Disclosures. The objective of this Statement is to provide users of government financial statements with essential information about risks related to a government’s vulnerabilities due to certain concentrations or constraints. Application of this statement is effective for the City’s fiscal year ending June 30, 2025.

Note 2 – Cash and Investments
The following is a summary of pooled cash and investments, including cash and investments with fiscal agents at June 30, 2023.

Fiduciary Funds
Governmental Statement of
Activities Net Position Total
Cash and investments 132,156,586 $ 7,248,687 $ 139,405,273 $ Restricted cash and investments:

Section 115 pension trust 6,668,501 - 6,668,501
Section 115 OPEB trust 3,267,926 - 3,267,926
Held by fiscal agent 10,333 26,464 36,797
Total restricted cash and investments 9,946,760 26,464 9,973,224 Total cash and investments $ 7,275,151 142,103,346 $ 149,378,497 $ Cash, cash equivalents and investments consisted of the following at June 30, 2023:

Petty cash 325 $
Deposits with financial institutions 19,830,756
Investments 119,574,192
Section 115 pension trust 6,668,501
Section 115 OPEB trust 3,267,926
Investments held by bond trustee 36,797
Total cash and investments $ 149,378,497