Agenda packet — Placentia City Council, June 6, 2023 (part 8 of 9)

a. At a minimum, doors shall have a deadbolt lock and an auxiliary locking device using a hasp or slide bolt with a protective device to prohibit cutting of a padlock, attached with non -removable bolts from the exterior, and locked with a padlock, including a Knox padlock, having a minimum'/2-inch thick shackle with heel and toe locking; or secured in a manner as approved by the police department.
b. All windows shall be secured from entry using either:
(1) Steel bars of at least '/2 -inch round or one -inch by 1/4 -inch flat steel material, spaced not more than five inches apart, securely attached on the inside of the trailer using bolts that are nonremovable from the exterior; or (2) Steel grate mesh of at least 1/8 -thick material, securely attached on the interior or exterior of the trailer using means that are resistant to removal from the exterior.

3. Storage containers with at least 64 square feet of storage area shall be secured as follows:
a. Doors shall be secured using a hasp or slide bolt with a protective device to prohibit cutting of the padlock, attached with nonremovable bolts from the exterior, and locked with a padlock, including a Knox padlock, having a minimum '/2 -inch thick shackle with heel and toe locking; or secured in a manner as approved by the police department.
b. Exterior hinge pins shall be rendered nonremovable by design or welding.

4. Site lighting shall be installed and designed as follows:
a. Where lighting required would impinge on occupied residential properties:
(1) Motion sensors may be used to control light fixtures. (2) Elements of the lighting provisions below may be modified or not required when approved by the police department.
b. All vehicle gate locations shall be illuminated, during the hours of darkness, with an approximate minimum maintained one foot-candle of light on the ground, within and on all sides of the gated opening for a distance of 15 feet beyond the opening. Outdoor lighting shall be maintained and installed so that direct rays are confined to the site and adjacent properties and streets open to the public are protected from glare.
c. All open centralized storage areas for building materials or building fixtures shall be illuminated, during the hours of darkness, with an approximate minimum maintained one foot-candle of light on the ground, within and on all sides of the stored items for a distance of 15 feet beyond the materials or fixtures. d. All trailers, temporary buildings, or containers used as an office or for DPR 2023-04, TTM 19250, & Addendum MND TTM 15700
Attachment B

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storage of building materials, or fixtures for buildings, or construction equipment shall be illuminated on all sides with openings, during the hours of darkness, with an approximate minimum maintained one foot-candle of light on the ground for a distance of 15 feet beyond the exterior walls.
e. Luminaries utilized to meet this section shall be installed at least 18 feet from the ground, have tempered or polycarbonate lenses, and meet or exceed U.L. Bulletin 1572 for wet locations.

5. Forklifts shall be rendered inoperable, when hours of operation are ceased, by removing the key and adding a device to either disable the engine or other measure to prohibit moving it.

6. A record shall be developed and maintained of on -site motorized construction vehicle equipment, which have wheels a minimum of 15 inches in diameter, listing the manufacturer, model, license plate number, vehicle identification number (VIN), and product identification number (PIN).

7. An address sign shall be installed at all perimeter vehicle access points and include the street name and number, using minimum six-inch high letters and numbers, and shall be posted at the top of the perimeter fence or at least five feet from the ground.

8. A "No Trespassing" sign, conforming to the requirements of the California Penal Code, Section 602, shall be installed at all perimeter access points, posted at the top of the perimeter fence or at least five feet from the ground.

9. A 24 -hour emergency phone number, for management of the site, shall be posted at the main gated entrance and on the exterior of an on -site office trailer or building near the main vehicle entrance.

10. The following additional security measures shall be required if the residential construction site has 25 or more dwelling units:
a. Institute at least one of the following additional security measures:
(1) Provide color cameras that view all vehicle access points and record vehicle license plates when the hours of operation cease, saving recorded activity for at least 60 days; or
(2) Utilize a California State Licensed Security Guard for every 10 contiguous acres of the same project or portion thereof, to monitor the site when hours of operation cease, recording persons and vehicles entering and leaving it, saving recorded activity for at least 60 days; or (3) Other alternate measure(s) approved by the police department that are found to provide at least the equivalent security of providing one of measures (1) or (2) above.
b. Develop a written procedure and implement a property identification DPR 2023-04, TTM 19250, & Addendum MND TTM 15700
Attachment B

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program approved by the police department that is designed to readily identify ownership of heavy equipment, building materials where feasible, and building equipment.

Definitions
Astragal is a device, either fixed or movable, which eliminates the vertical opening between a pair of doors when in the closed position.

Burglary resistant glazing means those materials as defined in Underwriters' Laboratories Bulletin 972.

Fully tempered glass means those materials meeting or exceeding UCB Standard 24-2 for Safety Glazing.

Glazing is all glass, plastics, and fiberglass utilized as an exterior window, vision panel, light, or pane within any type of door.

Hours of operation shall mean the time period when any activity requires the presence of employees or workers within or about the affected business.

Hours of darkness shall mean any time from one-half hour before sunset and one-half hour after sunrise and any other time when the illumination level is less than the required lighting for uses as designated in this chapter.

Luminaire is a complete lighting device consisting of a light source together with its direct appurtenances, such as globe, reflector refractor, housing and such support as is integral with the housing. The pole, post or bracket is not considered a part of the luminaire.

Minimum maintained foot-candles of light is the amount of light falling on that point of a surface with the least illumination, calculated through application of a maintenance factor, which is a multiplier applied to account for aging of the lamp and for dirt build-up on the luminaire during the period for which a lamp is in place.

Vandal resistant light fixture has a lens constructed of materials meeting or exceeding U.L. Bulletin 972 (Burglary Resistant Glazing) and a housing meeting or exceeding U.L.

Bulletin 1572 (Wet Locations.)
DPR 2023-04, TTM 19250, & Addendum MND TTM 15700
Attachment B

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ORDINANCE NO. O-2023-03

AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF
PLACENTIA, CALIFORNIA, AMENDING SPECIFIC PLAN NO. 7 TO

CHANGE THE SUBAREA LAND USE DESIGNATION OF THE

SUBJECT PROPERTY FROM LOW DENSITY RESIDENTIAL (LDR) TO

MEDIUM DENSITY RESIDENTIAL (MDR), INCLUDING

MODIFICATIONS TO THE MDR DEVELOPMENT STANDARDS ON

PROPERTY LOCATED ALONG ALTA VISTA STREET, BETWEEN
ROSE DRIVE AND JEFFERSON STREET (APNS 341-501-01
THROUGH 341-501-65).

City Attorney's Summary
This Ordinance would result in an amendment to Specific Plan No. 7 of the City of Placentia modifying Chapter 23.107 SP -7 (East Placentia Specific Plan) and SP -7 Section 4.2.2 Residential Site Development Standards, and modify the existing land use designation of the site with an underlying land use designation of "Low Density Residential" (LDR) to an underlying land use designation of "Medium Density Residential" (MDR) of the City of Placentia Municipal Code, on property located along Alta Vista Street, between Rose Drive and Jefferson Street (apns 341-501-01 through 341-501-65).

WHEREAS, the City of Placentia wishes to amend the City of Placentia Municipal Code by modifying Chapter 23.107 SP -7 (East Placentia Specific Plan) and SP -7 Section

4.2.2 Residential Site Development Standards, and modify the existing land use designation of the site with an underlying land use designation of "Low Density Residential" (LDR) to an underlying land use designation of "Medium Density Residential" (MDR), that said amendment to the specific plan and municipal code will not be detrimental to the health, safety, or general welfare of the persons residing or working within the neighborhood of the proposed amendment or within the city; injurious to property or improvements within the neighborhood or within the city; nor consistent with the latest adopted General Plan. for property located on an approximately 17.02 -gross acre site along Alta Vista Street, between Rose Drive and Jefferson Street (Exhibit "A") to allow for the development of 100 single-family, detached two-story dwelling units, and associated hardscape and landscape improvements, each located on separate parcels for a total of 100 lots, and certification of a Addendum to a previously adopted Initial Study/Mitigated Negative Declaration for Tentative Tract Map No. TTM 15700 and finds that the Addendum was prepared in full compliance with the California Environmental Quality Act ("CEQA"), California Public Resources Code §§ 21000, et seq., and the Environmental Guidelines of the City of Placentia; and
WHEREAS, on or about May 9, 2023, the Planning Commission of the City of Placentia conducted, and concluded, a duly noticed public hearing, as required by law, and recommended that the City Council of the City of Placentia, adopt Addendum to Mitigated Negative Declaration for Tentative Tract Map No. TTM 15700, and approve Specific Plan Amendment No. SPA 2022-01, Development Plan Review No. DPR 2022- 04, and Vesting Tentative Tract Map No. VTTM 19250; and Ordinance O-2023-03 ATTACHMENT 2

Page 1 of 12 ends

WHEREAS, the City of Placentia provided notice of the City Council's public hearing in accordance with California Government Code Section 65090 and the City of Placentia Municipal Code Section 23.96.030; and
WHEREAS, on June 6th, 2023, the City Council of the City of Placentia held a duly noticed public hearing at which time it considered all evidence presented, whether written or oral; and
WHEREAS, all other prerequisites to the adoption of this resolution have occurred.

NOW, THEREFORE, THE CITY COUNCIL OF PLACENTIA DOES HEREBY ORDAIN AS FOLLOWS:

SECTION 1. In all respects as set forth in the Recitals of this Ordinance.

SECTION 2. Severability. If any section, subsection, subdivision, paragraph, sentence, clause or phrase in this Ordinance or any part thereof is for any reason held to be unconstitutional or invalid or ineffective by any court of competent jurisdiction, such decision shall not affect the validity or effectiveness of the remaining portions of this Ordinance or any part thereof. The City Council hereby declares that it would have passed each section, subsection, subdivision, paragraph, sentence, clause or phrase thereof irrespective of the fact that any one (1) or more subsections, subdivisions, paragraphs, sentences, clauses or phrases be declared unconstitutional, or invalid, or ineffective, provided the basic purposes of this Ordinance and the benefits to the City and the public are not substantially impaired.

SECTION 3. CEQA. The City has complied with the requirements of CEQA and the City of Placentia Environmental Guidelines. In adopting Resolution No. R-2023-39, the City Council certified and adopted the Addendum to a previously adopted Initial Study/Mitigated Negative Declaration for Tentative Tract Map No. TTM 15700 and finds that the Addendum was prepared in full compliance with the California Environmental Quality Act ("CEQA"), California Public Resources Code §§ 21000, et seq., and the Environmental Guidelines of the City of Placentia.

SECTION 4. The City Council hereby amends the City of Placentia Municipal Code by modifying Chapter 23.107 SP -7 (East Placentia Specific Plan) and SP -7 Section 4.2.2 Residential Site Development Standards, as set forth in Attachment "A" attached hereto and by this reference made a part hereof. The land use change for properties shown on Attachment "A" is a change of the site with an underlying land use designation of "Low Density Residential" (LDR) to an underlying land use designation of "Medium Density Residential" (MDR).

SECTION 5. The City Council finds, in accordance with the requirements of Section 23.96.040 ("Amendments") of the Placentia Municipal Code, that the proposed Ordinance O-2023-03

Page 2 of 12 ends

amendment to the municipal code will not be detrimental to the health, safety or general welfare of the persons residing or working within the neighborhood of the proposed amendment or within the city, and that it will not be injurious to property or improvements within the neighborhood or within the city. The City Council also finds that the amendment is consistent with the latest adopted General Plan.

SECTION 6. Effective Date. This Ordinance shall take effect on the 31st day after adoption.

SECTION 7. Certification. The City Clerk shall certify the passage of this ordinance and shall cause the same to be entered in the book of original ordinances of said City; shall make a minute passage and adoption thereof in the records of the meeting at which time the same is passed and adopted; and shall, within fifteen (15) days after the passage and adoption thereof, cause the same to be published as required by law, in a publication of general circulation.

INTRODUCED at a regular meeting of the City Council of the City of Placentia held on the 6th day of June 2023.

PASSED, APPROVED AND ADOPTED this day of 2023.

Ward Smith, Mayor
ATTEST:

Robert S. McKinnell, City Clerk

STATE OF CALIFORNIA

COUNTY OF ORANGE
I, Robert S. McKinnell, City Clerk of the City of Placentia, do hereby certify that the foregoing Ordinance was introduced at a regular meeting of the City Council of the City of Placentia, held on the 6th day of June 2023 and adopted at a regular meeting of the Ordinance O-2023-03

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City Council of the City of Placentia, held on the day of 2023 by the following vote:

AYES:

NOES:

ABSENT:

ABSTAIN:

Councilmembers:

Robert S. McKinnell, City Clerk
APPROVED AS TO FORM:

Christian L. Bettenhausen, City Attorney
ATTACHMENT A:

ATTACHMENT B:

ATTACHMENT C:

ATTACHMENT D:

Map of Project Area
Amendment to SP -7 Land Use Map
Amendment to Chapter 23.107 SP -7 (Placentia East Specific Plan)
Amendment to SP -7 Section 4.2.2 Residential Site
Development Standards
Ordinance O-2023-03

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ATTACHMENT "A"
EXHIBIT 1

MAP OF PROJECT AREA
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RILL 5
Ordinance O-2023-03

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Attachment "B"
EXHIBIT 2
AMENDMENT TO SP -7 LAND USE MAP
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MAXIMUM Ipdy.I
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Residential
Medium
1 Ordinance O-2023-03

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Attachment "C"
EXHIBIT 3
Amendment to Chapter 23.107 SP -7 (Placentia East Specific Plan)

23.107.070 Building site area.

Minimum building site area and lot dimensions in these land use areas shall be as follows:

Minimum Lot Size
(in square feet)
Minimum Lot Width
(in feet)
Low Density Residential (LDR)
6,0001
60 Medium Density Residential (MDR)
3, 00 2,6002
40 4,00032
40 Medium -High Residential (MHR)
24,00034
100
High Density Residential (HDR)
24,000
100
Commercial
None
None
1 Minimum of sixty-five (65) percent of the buildable lots shall be six thousand (6,000) square feet.
2 Average size of all lots for any development project cannot be less than 2,900 square feet.
2 3 Single-family attached or detached units.
3 4 Apartment/condominium complexes.
(Ord. O-2018-06 § 3, 2018; Ord. 97-O-114 § 1, 1997; Ord. 89-O-109 § 1, 1989)

23.107.100 Building setbacks.

Minimum building setbacks from actual or assumed property lines in established land use areas shall be as follows (Note: Assumed property lines shall be defined as the boundaries of the designated exclusive use area for each unit):

Ordinance O-2023-03

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Land Use
Area
Principal
Structure and/or
Accessory
Structure
Patio Cover
(Measured
from the
overhang)
Garage
Separation
Between
Buildings
Low
Density
Residential
(LDR)
Front entry
garage: 18'
Side entry garage:
15'
Rear: 20'
Room additions:
10' to rear
property line
Side: 25% of lot
width, 5' minimum
Side: 5'
Rear: 5'
N/A
N/A
Medium
Density
Residential
(MDR)
Front: 15', public
street
Front: 5', private
street
Side: 5'2
Rear: 1 5'
Side and rear:
3'; 5' if
adjacent to
street,
greenbelt or
perimeter
boundary
Garage:
20' public
street,
Garage:
5' private
street
One-story: 10'
Two-story: 1-5' 10'
Medium
High
Residential
(MHR)
Front: 15', public
street
Front: 5', private
street
Side: 5'
Rear: 10'
Side and rear:
3'; 5' if
adjacent to
street,
greenbelt or
perimeter
boundary
Garages
and
carports, 0
setback for
side and
rear yards
Principal
structure: 1/2 the
principal
structures'
average height,
no less than 10'
Accessory
building: 5'
High
Density
Residential
(HDR)
Front: 15', public
street
Front: 5', private
street
Side: 5'
Side and rear:
3'; 5' if
adjacent to
street,
greenbelt or
perimeter
boundary
Garages
and
carports, 0
setback for
side and
rear yards
Principal
structure: 1/2 the
principal
structures'
average height,
no less than 10'
Ordinance O-2023-03

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Land Use
Area
Principal
Structure and/or
Accessory
Structure
Patio Cover
(Measured
from the
overhang)
Garage
Separation
Between
Buildings
Rear: 10'
Accessory
building: 5'
Commercial
Front/corner lots
compliance with
Section 23.33.060.

N/A
N/A
N/A
Interior lot or side
yard: 0'
Adjacent to
residential: 35'
1 Roll -up garage doors equipped with automatic door opener required for garages with less than 20 feet setback. There shall not be a garage setback between 5 and 1-9 18 feet from a private street or drive. A minimum garage setback of no less than 18 feet shall be permitted.
2 The minimum side yard setback for each single-family detached principal structure and/or accessory structure shall be 4 feet.

Additionally, setbacks for all other uses shall be as set forth in the East Placentia specific plan design guidelines and development standards as approved by the planning commission and/or city council. (Ord. O-2018-06 § 3, 2018; Ord. O-2001-03 § 8, 2001; Ord. 99-O-114 § 2, 1999; Ord. 89-O-109 § 1, 1989)
Ordinance O-2023-03

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Attachment "D"
EXHIBIT 4
Amendment to SP -7 Section 4.2.2 Residential Site Development Standards

4.2.2 RESIDENTIAL SITE DEVELOPMENT STANDARDS
Table 3 identifies the site development standards applicable to residential uses in the Specific
Plan area, and Exhibit 5 illustrates some possible site layouts.

TABLE 3

SITE DEVELOPMENT STANDARDS -RESIDENTIAL USES
Residential Category
A. General Recuirements
L
M
MH
H

1. Density, maximum dwelling units per net acre
6 15
18 25
2a. Average area per lot
3,600
(single-family detached)
7,000
2,900
4,000
4,000
2b. Minimum area per lot
3,' 00
(single-family detached)
6,000
2,600
4,000
4,000

3. Lot area, minimum per unit
(single —family attached)
--
4,000
4,000
4,000

4. Lot area minimum square footage: project
Or multiple -family (apartment)
--
24,000
24,000
24,000

5. Lot width, minimum in feet:

Detached single-family
60'
40' 40' 40'
Attached single-family
--
no minimum
Multiple -family
--
100' 100' 100'

6. Parking standards
Designated in Section 5.7 of this
Specific Plan.

4.2.2B Medium Density Residential
A. Building Height
Attached single-family dwellings shall have a maximum height of 35 feet, including roof - mounted equipment except where located adjacent to properties designated low density residential outside of the Specific Plan area, where the maximum height shall be 30 feet.

Ordinance O-2023-03

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B. Building Site coverage
The total area covered by buildings shall be a maximum of 100 percent of the building site area, less the required setbacks and open space and recreation areas. If the building site area is subdivided into individual lots, the maximum coverage is 100 percent of each lot, less the required setbacks.

For single-family detached homes with a private yard, open space areas shall be provided at a minimum of 100 square feet per dwelling unit, in addition to required setback areas, which shall be provided within common designated recreational areas.

Designated common recreation areas shall contain two or more of the following list of amenities.

For single-family attached homes, a minimum of 400 square feet of open space area shall be provided, in addition to required setback areas, per dwelling unit, which shall be provided within common designated recreational areas. Designated common recreation areas shall contain a minimum of three of the following list of amenities. Additional amenities not listed may be provided if approved by the Planning Commission or the City Council:
• Swimming pool and patio deck.
• Spa and patio deck.
• Shade structure (minimum 150 square feet).
• Tot lot with playground equipment.
• Tennis court or multi -use sports court.
• Basketball court or multi -use sports court.
• Recreation building with game room or gym equipment.
• Volleyball court.
• Barbeque areas.
• Passive recreation/seating areas.

Private attached ground -level patios may be credited if open on three sides and to the sky above. Areas excluded from the open space requirement include all structures (except recreation buildings meeting above criteria), private streets, drives, parking lots, and oil well exclusive -use areas.

C. Building Setbacks

1. From any public street right-of-way, the minimum building setback shall be 15 feet. The point of vehicular entry to any garage shall be a minimum setback of 20 feet from any public right-of-way line. Roll -up type garage doors shall be required.

2. From any private street or drive right-of-way (sidewalks are included in right-of- way, if provided), the minimum setback shall be 5 feet, provided that garages located less than 20 feet from any private street or drive shall have roll -up type doors and equipped with an automatic garage door opener. There shall not be a garage setback between 5 and 18 feet from a private street or drive. A minimum Ordinance O-2023-03

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garage setback of no less than 18 feet shall be permitted.

3. The minimum side yard setback for each single-family detached principal structure and/or accessory structure shall be 4 feet.

4. The minimum rear yard setback for each dwelling unit and/or accessory structure shall be a-9 5 feet.

Ordinance O-2023-03

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RECORDING REQUESTED BY AND
WHEN RECORDED RETURN TO:

City of Placentia
401 East Chapman Avenue
Placentia, California 92807
Attention: City Clerk
Document exempt from payment of a recording fee pursuant to California Government Code Section 27383, and Building Homes and Jobs Act Fee pursuant to California Government Code Section 27388.1(a)(2).

COMMUNITY BENEFITS AGREEMENT
(VESTING TENTATIVE TRACT MAP 19250)
This COMMUNITY BENEFITS AGREEMENT (VESTING TENTATIVE TRACT MAP 19250) ("CBA" or "Agreement") is entered into by and between the City of Placentia, a municipal corporation ("City"), and Toll Bros. Inc., a Pennsylvania corporation ("Developer") regarding Vesting Tentative Tract Map 19250. City and Developer are each a "Party" and collectively are the "Parties".

RECITALS
A. Whereas, the Developer owns approximately 14.47 acres of real property in the City of Placentia, north of Alta Vista Street, east of the Ralph's shopping center on Rose Drive, and west of Placentia Champions Sports complex (APNs 341-501-01- 341-501-62), as more specifically described in Exhibit A ("Property");
B. Whereas, the City previously approved Tentative Tract Map 15700 for the division of the Property into 74 lots, each to be developed with a single-family residential unit (the "Approved Project"), and also adopted an Initial Study/Mitigated Negative Declaration ("IS/ MND") in accordance with the California Environmental Quality Act ("CEQA") to evaluate the environmental impacts of the 74 -lot subdivision ("Original Project Approvals"); C. Whereas, the City later approved the recordation of the Final Tract Map No. 15700 for the subdivision of the Property into 62 residential lots, each to be developed with a single- family residential unit, with a remainder parcel corresponding to 12 future lots ("Final Map"); D. Whereas, the Property has not been developed since the City recorded the Final Map;
E. Whereas, Developer is proposing to modify the Approved Project and its associated approvals to allow development of an additional 38 units for a total of 100 single family residential lots pursuant to a new vesting tentative subdivision map on the Property ("Revised Project");
F. Whereas, this Agreement will help ensure (1) the productive use of the Property and foster orderly growth and quality development in City; (2) that development will provide housing units during an unprecedented housing crisis; (3) that City will receive increased property BN 73262625v4

tax and sales tax revenues; (4) that development will proceed in accordance with the goals and policies set forth in the Placentia General Plan and will implement General Plan policies for residential development; and (5) that City will receive the Public Benefits provided by the Revised Project for City residents.

G. Whereas, on , 2023, the City Council, at a duly noticed public hearing, and after consideration of all matters in the record, including without limitation City Staff's report on Developer's Revised Project, all other evidence heard and submitted at such public hearing found that approval of the Agreement is in compliance with CEQA and consistent with the General Plan and other regulations prescribed for the use of land, and that the economic interests of City residents and the public health, safety and welfare will be best served by entering into this Agreement. On , 2023, the City Council adopted the resolution approving this Agreement (the "Resolution").

AGREEMENT
NOW, THEREFORE, in consideration of the foregoing Recitals and the mutual covenants and promises of the Parties herein contained, the amount and sufficiency of which is hereby acknowledged, the Parties agree as follows:

1. The Property. The Property which is the subject of this Agreement is defined in Recital A and more particularly described in Exhibit A.

2. The Revised Project. Developer shall subdivide, develop, and use the Property for the development of a total of 100 single-family residential units pursuant to a revised vesting tentative tract map ("Revised Project") to update the Existing Project Approvals, more particularly described in Section 4.a herein.

3. Effective Date; Term. The Effective Date of this Agreement shall be the date that the Parties have executed this Agreement, and the City adopts the Resolution approving this Agreement. Not later than ten (10) days after the Effective Date, and upon receipt of such executed and acknowledged Agreement, Developer shall cause this Agreement to be recorded in the Official Records of the County of Orange ("Official Records").
a. Term. The term of this Agreement ("Term") shall commence on the Effective Date, and shall expire upon the later of: 1) the tenth anniversary of the Effective Date or 2) issuance of the initial certificate of occupancy for the final single family residential unit developed as a part of the Revised Project, provided Developer has fully satisfied all obligations set forth in Section 5 of this Agreement.
b. Termination. This Agreement shall terminate and be of no further force and effect (subject to Section 3.e) on the earliest of (1) the expiration of the Term; or (2) the completion of the Project and all of Developer's obligations in connection therewith. c. Termination for Default. In the event of a Default by a breaching Party, the non - breaching Party may terminate this Agreement as provided for in Section 10.

BN 73262625v4

d. Subsequent Amendments or Termination. If the Parties amend, modify or terminate this Agreement as herein provided, or this Agreement is modified or terminated pursuant to any provision hereof, then Developer shall, within ten (10) days after such action takes effect, cause an appropriate notice of such action to be recorded in the Official Records.
e. Effect of Expiration of Term or Termination. Upon expiration of the Term or earlier termination of this Agreement, this Agreement and all of the rights, duties and obligations of the Parties hereunder shall terminate and be of no further force or effect, except for obligations under this Agreement that expressly survive expiration or termination, accrued obligations of a Party, and obligations to comply with Project Approvals and other laws. The expiration or termination of the Agreement shall not affect the effectiveness of the Project Approvals except as may be expressly provided therein.

4. The Revised Project Approvals. Developer has applied for and obtained various environmental and land use approvals and entitlements related to the development of the Original Project as further revised by the Revised Project Approvals, as described below. For purposes of this Agreement, "Project Approvals" shall mean the Original Project Approvals and the Revised Project Approvals (each as defined herein).
a. The term "Original Project Approvals" shall mean all of the following approvals, plans and agreements that were approved in furtherance of the implementation of the Placentia East Specific Plan (SP -7) on the Property:
i. CEQA. The Previous CEQA documents include an Initial Study/Mitigated Negative Declaration (IS/MND) which evaluated the environmental impacts of the 74 -lot subdivision and Original Project Approvals and was adopted by the City Council on , by Resolution No.
ii. Tentative Tract Map No. 15700 and Development Plan Review 98/18.

Tentative Tract Map No. 15700 and Development Plan Review 98/18 provided for the subdivision of the Property for the development of 74 single family residential units. The City Planning Commission recommended approval of Tentative Tract Map 15700 and Development Plan Review 98/18 on November 24, 1998. After a duly noticed public hearing, Tentative Tract Map 15700 and Development Plan Review 98/18 was approved by the City Council on January 19, 1999, by Resolution No. .
iii. Final Tract Map No. 15700. On , the City approved the Final Tract Map No. 15700 for the subdivision of the Property into 62 residential lots with a remainder parcel corresponding to 12 lots. Final Tract Map No. 15700 was recorded on February 9, 2004, via instrument number 2004000098902. b. Revised Project Approvals. The term "Revised Project Approvals" shall mean all of the following as finally approved by City:

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i. CEQA. City will adopt an addendum analyzing an additional 26 single family residential units (compared to the IS/MND for the Original Project Approvals).
ii. Specific Plan Amendment and Rezoning. City will adopt an amendment to SP -7 and rezoning to allow medium density residential uses on the Property consistent with the intent of the Placentia East Specific Plan. iii. Tract Map No. 19250. Vesting Tentative Tract Map No. 19250 would subdivide the Property into 100 individual lots for the development of 100 single family residential units. Subsequently, the City Council will approve the final map in substantial conformance with the Tentative Tract Map No. 19250, and the final map is anticipated to be recorded with the County of Orange. iv. Deviations from Original Project Approvals and Development Standards. Approval of Vesting Tentative Tract Map No. 19250 requires approval of revisions and amendments to the Original Project Approvals, including but not limited to modifications to Development Plan Review 98/18 with respect to applicable development standards.
c. Subsequent Approvals. Subsequent Approvals may include, without limitation:
development plans, conditional use permits, subdivision approvals, subdivision improvement agreements, architectural design review approvals, demolition permits, infrastructure agreements, grading permits, building permits, right-of-way permits, lot line adjustments, sewer and water connection permits, certificates of occupancy, parcel maps, landscaping plans, master sign programs, affordable housing agreement, and encroachment permits. At such time as any Subsequent Approval applicable to the Project is approved by the City, then such Subsequent Approval shall become subject to all the terms and conditions of this Agreement applicable to the Initial Project Approvals and shall be treated as a "Project Approval" under this Agreement.

5. Developer Obligations. Developer agrees to voluntarily contribute a one-time sum of Six Hundred Thousand Dollars ($600,000) ("Community Benefit Payment") to the City for City's use for funding City community services programs as further described in Section 6 below. a. Developer agrees to make a one-time payment of the Community Benefit Payment to City no less than ninety (90) days after the City approves Vesting Tentative Tract Map 19250 and any associated Revised Project Approvals and all appeal periods have passed including the challenge period pursuant to CEQA.
b. Developer agrees that upon payment of the Community Benefit Payment, it shall not exercise any review, approval, discretion, or any other control in the process by which the City decides how to allocate the Community Benefits Payment, or any portion thereof.

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6. City Obligations
a. Timely Review. City shall reasonably cooperate with Developer to facilitate prompt and timely review and processing of applications for the Revised Project Approvals, including the timely provision of notice and scheduling of all required public hearings, and processing and checking of all maps, plans, permits, building plans and specifications and other plans relating to development of the Revised Project filed by Developer, subject in all events to Developer's satisfaction of the conditions for obtaining such approvals as set forth in the Revised Project Approvals. b. Processing During Third Party Litigation. Subject to Developer's rights to tolling under applicable laws, the filing of any third party lawsuit(s) against City or Developer relating to this Agreement, the Revised Project Approvals, Subsequent Approvals, or any other action taken in furtherance of the Revised Project, including actions related to the Property outside the control of City or Developer, shall not delay or stop the development, processing, or construction of the Project or the issuance of Subsequent Approvals, unless the third party obtains a court order preventing the activity. To the extent such third -party litigation results in a court order that delays or stops the development, processing, or construction of the Project, the Term of this Agreement and any Revised Project Approvals affected by such litigation shall be extended by the period of such delay.
c. Use of Community Benefits Payment. If the City Council elects to allocate the Community Benefits Payment, or any portion thereof, to fund the design and/or engineering costs of any other City project or projects that the City, in its sole discretion, determines will benefit the community, the City will be responsible for conducting any requisite analysis and preparing any designs or engineering.

7. Development of the Property.
a. Development Rights. Developer has the right to proceed with development of or on the Property, or any portion thereof, in accordance with the Revised Project Approvals and the provisions of this Agreement
b. Subsequent Project Approvals. Developer and City acknowledge and agree that Developer intends to submit applications for Subsequent Approvals as part of the Revised Project Approvals, as defined herein. In connection with any Subsequent Approval, City shall conduct its review and exercise its discretion in accordance with the Revised Project Approvals, and as provided by this Agreement.

8. Extensions of Time. Without further action by the City Council, the City Manager shall have the authority, in his or her sole and absolute discretion, to extend or adjust the deadline for Developer to complete any obligation under this Agreement for up to one (1) year, upon any terms or conditions he or she deems appropriate, if she or he believes the Developer has made a good faith effort to meet the deadline and the additional time is necessary to accommodate delays that were not the result of actions by the Developer.

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9. Transfer and Assignment. "Transfer" shall be defined as the sale, conveyance, transfer, ground lease or assignment of Developer's interest in the Property or any portion thereof ("Transferred Property") to another party (including a joint venture or partnership) ("Transferee"). No Transfer shall require the amendment of this Agreement, provided that such Transfer is completed in conformance with the following requirements:
a. Right to Transfer Property. A Transfer shall be permitted, provided (1) Developer concurrently assigns to the Transferee, and Transferee assumes, all of Developer's rights and obligations under this Agreement and the Revised Project Approvals with respect to the Transferred Property. At least 30 days prior to a Transfer, Developer shall (i) notify City in writing of such Transfer; and (ii) provide the City a written assignment and assumption agreement in a form reasonably acceptable to the City Attorney.
b. Permitted Transfers. Notwithstanding the foregoing, the following Transfers of interests in the Property shall be permitted without the City's consent, but otherwise subject to the requirements of Section 11.a:
i. Any Transfer creating a security financing.
ii. Any Transfer resulting from the foreclosure of a security financing interest or the granting of a deed in lieu of foreclosure of a security financing interest. iii. Any Transfers between or among existing members of Developer. iv. Any Transfer to a corporation, limited liability company, partnership or other entity which is controlling of, controlled by, or under common control with the Developer. For purposes of this paragraph, "control" means effective management and control of the other entity, subject only to major events requiring the consent or approval of the other owners of such entity ("Affiliated Party"). c. City Consent. City's consent to a Transfer shall not be unreasonably withheld, delayed or conditioned. City's decision to withhold consent shall be based upon its determination, in its reasonable discretion, that the Transferee is not qualified to develop the Project or is unable to perform the obligations of Developer under this Agreement. Any such consent shall be in a writing signed by the City Administrator and approved as to form by the City Attorney.
d. Assignment and Assumption. Developer shall not assign its rights or obligations under this Agreement except in connection with a Transfer, or as the City may otherwise approve in its sole and absolute discretion.

10. Remedies for Default. If a Party is in Default under this Agreement, it may pursue one or more of the following courses of action after thirty (30) days' prior written notice to the other Party:

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a. Breach. The failure by a Party to timely perform any obligation under this Agreement shall constitute a breach of this Agreement. In the event of alleged breach of any terms, or obligations under this Agreement, the Party alleging such breach shall give the other Party notice in writing specifying the nature of the breach and the manner in which said breach may be satisfactorily cured, and the Party in breach shall have thirty (30) days following such notice ("Cure Period") to cure such breach, except that in the event of a breach of an obligation to make a payment, the Party in breach shall have ten (10) days to cure the breach. If the breach is of a type that cannot be cured within thirty (30) days (or ten (10) days in the case of an obligation to make a payment), the breaching Party shall, within a thirty (30) day period (or ten (10) day period in the case of an obligation to make a payment) following notice from the non -breaching Party, notify the non -breaching Party of the time it will take to cure such breach which shall be a reasonable period under the circumstances ("Extended Cure Period"); commence to cure such breach; and proceed diligently to cure such breach. The Extended Cure Period shall in no event exceed one hundred twenty (120) days unless otherwise agreed by the Parties. During the Cure Period or Extended Cure Period, the Party charged shall not be considered in Default for purposes of termination or institution of legal proceedings; but the City's right to refuse to issue a permit or Subsequent Project Approval, under Section 7.b. shall not be limited by this provision. The failure of any Party to give notice of any breach shall not be deemed to be a waiver of that Party's right to allege that breach or any other breach at any other time. b. Default. If the breaching Party has not cured such breach within the Cure Period or the Extended Cure Period, if any, such Party shall be in default ("Default"), and the non - breaching Party, at its option, may institute legal proceedings or otherwise avail itself of the remedies set forth in this Agreement.
c. Indemnification. To the maximum extent permitted by law, Developer shall defend, indemnify, release and hold harmless City and its elected and appointed officials and employees (the "Indemnified Parties") from and against any Indemnified Claim. "Indemnified Claim" means any litigation, claim, action, court proceeding, loss, damage, arbitration proceedings, administrative proceedings, regulatory proceedings, civil penalties and fines brought against any of the Indemnified Parties, arising directly or indirectly from any third party claim arising from a Default by Developer under this Agreement. 11 Attorney's Fees. If one of the Parties brings legal action against the other to enforce or defend a provision of this Agreement, the parties shall bear their own costs and fees, including attorney's fees, regardless of who prevails.

12. Third Party Legal Action; Attorney's Fees. If City chooses to defend any third party claim or suit challenging any action taken by City with regard to any procedure or aspect of City's approval of the development of the Project, including the environmental review process, Developer agrees to reimburse City for attorney's fees, expert witness fees, and related costs as City may incur in connection with its retention of outside counsel, and for any award of damages, court costs or fees against City. City has the right to choose and retain such legal counsel as City deems appropriate.

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13. Provisions that Survive Termination of this Agreement. It is expressly agreed by the Parties that the following provisions survive the termination or expiration of this Agreement, together with any definitions or other general provisions necessary to effectuate the rights and obligations set forth therein:

Section 5 — Developer Obligations
Section 10 — Remedies for Default & Indemnification
Section 11 — Attorney's Fees, and
Section 12 — Third Party Legal Action; Attorney's Fees.

14. Waiver of Claims. Developer consents to, and waives any rights it may have now or in the future, to challenge the legal validity of the application of Applicable Law to the Project or the Property, or of any conditions or requirements imposed on Developer by the Revised Project Approvals, including, without limitation, any claim that such terms and conditions constitute an abuse of discretion, are not within the police power, violate substantive or procedural due process, deny equal protection of the laws, effect a taking of property without payment of just compensation, or impose an unlawful tax.

15. Severability. If any term or provision of this Agreement or the application of any term or provision of this Agreement to a particular situation, is held by a court of competent jurisdiction to be invalid, void or unenforceable, the remaining terms and provisions of this Agreement, or the application of this Agreement to other situations, shall continue in full force and effect unless amended or modified by mutual consent of the Parties.

16. Recordation; Binding Effect. This Agreement shall be recorded in the Official Records and shall be binding upon and inure to the benefit of successors in interest to the Parties. Where there is more than one Developer, the obligations are joint and several.

17. Binding Effect; Covenants to Run with the Land. This Agreement shall be binding upon and inure to the benefit of the heirs, administrators, executors, successors in interest, and assigns of each of the Parties, and the terms of this Agreement shall constitute covenants running with the land; provided, however, that there shall be no transfer of rights or obligations under this Agreement except as permitted in Section 12, and in no event shall any property transferred release Developer from any such obligations. Any reference in this Agreement to a specifically named Party shall be deemed to apply to any heir, administrator, executor, successor in interest, or assign of such Party who has acquired an interest in compliance with the terms of this Agreement or under law. Where there is more than one Developer, the obligations of Developer are joint and several.

18. Successors and Assigns. Subject to the provisions of Section 11 relating to Transfer, the terms, covenants and conditions contained in this Agreement shall bind and inure to the benefit of City, Developer and their respective successors and assigns; provided, however, that the City shall have no obligation under this Agreement to, nor shall any benefit of this Agreement accrue to, any unapproved successor or assign of Developer where City approval of a successor or assign is required by this Agreement.

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19. Cooperative Drafting. This Agreement has been drafted through a cooperative effort of both Parties, and both Parties have had an opportunity to have the Agreement reviewed and revised by legal counsel of their own choosing. No Party shall be considered the drafter of this Agreement, and no presumption or rule that an ambiguity shall be construed against the Party drafting the clause shall apply to the interpretation or enforcement of this Agreement.

20. Integration. This Agreement constitutes in full the final and exclusive understanding and agreement of the Parties and supersedes all negotiations or previous agreements of the Parties with respect to all or any part of the subject matter hereof. All waivers of the provisions of this Agreement shall be in writing and signed by Developer and the City Administrator and shall be approved as to form by the City Attorney.

21. No Third Party Beneficiaries. There are no third -party beneficiaries to this Agreement.

22. Non -Liability of Officials, Employees and Agents. No City elected or appointed official, board member, commission, officer, employee, attorney, agent, volunteer or their respective successors, and assigns shall be personally liable to Developer, or any successor or interest, in the event of a City Default.

23. Parties Not Co -Venturers. Nothing in this Agreement is intended to or does establish the Parties as partners, co -venturers, or principal and agent with one another.

24. Time of the Essence. Time is of the essence in this Agreement. All reference to days shall mean calendar days unless otherwise noted. All references to year shall mean calendar year unless otherwise noted.

25. Force Majeure. Each milestone or deadline in this Agreement shall be extended by one day for each day that the accomplishment of the milestone or deadline is delayed by Force Majeure.

Force Majeure shall mean any of the following events that cause delay beyond the reasonable control of the Party claiming Force Majeure: strikes, lockouts or other labor disturbances; one or more acts of a public enemy; war; riot; sabotage; blockade; freight embargo; floods; earthquakes; fires; unusually severe weather; quarantine restrictions and any government orders connected thereto; delays resulting from Hazardous Material Delay; litigation that enjoins construction or other work on the Project or any portion thereof except to the extent caused by the Party claiming an extension and provided further that the Party subject to such litigation is actively mounting a defense to such litigation; a development moratorium, as defined in section 66452.6(f) of the California Government Code; and any other causes beyond the reasonable control and without the fault of the Party claiming an extension of time to perform that prevents the Party claiming an extension of time from performing its obligations under this Agreement. The Party claiming Force Majeure shall use good faith efforts to notify the other Party in writing of the Force Majeure event and the claimed extension right within 15 days after the first occurrence of the Force Majeure event.

26. Applicable Law and Venue. This Agreement shall be interpreted, construed and enforced with the laws of the State of California. All rights and obligations of the Parties under this Agreement are to be performed in the City of Placentia in the County of Orange and such county BN 73262625v4

shall be the venue for any legal action or proceeding that may arise out of or be brought in connection with or by reason of this Agreement.

27. Signature in Counterparts. This Agreement may be executed in duplicate counterpart originals, each of which is deemed to be an original, and all of which when taken together shall constitute one and the same instrument.

28. Notices. The address of each Party for the purpose of all notices permitted or required by this Agreement is as follows:

To City:

City of Placentia
Placentia City Hall
401 East Chapman Avenue
Placentia, California 92807
Attn: City Administrator
With a copy to: City of Placentia
Placentia City Hall
401 East Chapman Avenue
Placentia, California 92807
Attn: City Attorney
To Developer:

With a copy to:

Toll Bros., Inc.
725 West Town & Country Road, Suite 200
Orange, California 92868
Attn: Peter Kim
Buchalter, A Professional Corporation
55 Second Street, Suite 1700
San Francisco, CA 94105-3493
Attn: Alicia Guerra
The written address of either party set forth above may be changed by written notice given not less than five (5) days prior to the date such change is to be in effect. All notices under this Agreement shall be in writing, shall be properly addressed and shall be sent by personal delivery, United States mail (registered, certified, or Express Mail, return receipt requested and postage prepaid), or by overnight courier delivery service. All such notices shall be considered delivered:
(i) if personally delivered, on the date of delivery; (ii) if sent by United States mail in the manner prescribed above, on the date shown on the return receipt for acceptance or rejection; or (iii) if sent by overnight courier delivery service, on the date of delivery or attempted delivery as shown by the written delivery record of such service.

29. Amendments. The Agreement may only be amended by mutual agreement of the Parties.

Except as may otherwise be required by law or court order, all amendments to this Agreement shall be approved by the City Council, and shall be: (i) in writing; (ii) approved by the City Council BN 73262625v4

in its sole discretion, by ordinance, at a public meeting; (iii) signed by both Parties; and (iv) entitled "Community Benefits Agreement — Vesting Tentative Tract Map 19250". [Remainder of Page Intentionally Left Blank]
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IN WITNESS WHEREOF, the parties have signed this Agreement on the dates indicated below.
1) TOLL BROS., INC, 2) CITY OF PLACENTIA
a Pennsylvania corporation a municipal corporation
By: By:

Peter Kim
(Notary Acknowledgment Required)
Date:

Date:

Damien Arrula, City Administrator
Attest: Recommended for Approval:

Robert McKinnell, City Clerk Joseph Lambert, Director of Development Services Approved as to Form:

Christian Bettenhausen
City Attorney
Exhibits:

A. Legal Description of Property
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When Recorded Mail to:

City of Placentia
401 East Chapman Avenue
Placentia, California 92807
Attention: City Clerk

EXEMPT FROM FILING FEES
GOVERNMENT CODE §§ 6103, 27383
Space above for Recorder's Use)

DEVELOPMENT IMPACT FEE DEFERRAL AGREEMENT
between

THE CITY OF PLACENTIA,
a California municipal corporation
and
TOLL BROS. INC.

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DEVELOPMENT IMPACT FEE DEFERRAL AGREEMENT
This Development Impact Fee Deferral Agreement ("Deferral Agreement") is entered into effective , 2023 ("Effective Date") by and between the City of Placentia, a California municipal corporation ("City"), and To11 Bros. Inc., a Pennsylvania corporation ("Developer"). City and Developer are hereinafter collectively referred to as the "Parties."

RECITALS
A. Developer is the fee simple owner of that certain real property designated by APNs 341-501-01 - 341-501-62 in Placentia, California ("Property") and more particularly described in Exhibit A attached hereto and incorporated herein by reference.

B. Developer desires to modify existing approvals for a 62 single family residential lot subdivision of the Property to allow development of an additional 38 units for a total of 100 single family residential lots pursuant to a new vesting tentative subdivision map on the Property ("Project").

C. A building permit will be required for each single family residence constructed as a part of the Project.

D. In connection with the granting of such permits and entitlements for the Project, the City has imposed certain development impact fees and charges ("Impact Fees").

E. Placentia Municipal Code section 5.02.040(b) allows new developments that include a subdivision map with multiple buildings to defer the payment of Impact Fees, allowing Impact Fees to be paid to the City in phases prior to the issuance of the first building permit of each phase, if requested in writing by the developer.

F. Developer has submitted to the Director of Development Services a request to defer payment of the Impact Fees.

G. The City has determined that the Project is eligible to defer payment of the Impact Fees consistent with Placentia Municipal Code section 5.02.040(b), and that the Project will generally contribute to the economic and commercial well-being of the City and its residents.

H. The City has agreed, subject to the terms, conditions and limitations of this Deferral Agreement, to allow the phasing of the payment of the Impact Fees on a pro -rated basis as more particularly set forth in this Deferral Agreement.

I. The City shall cause this Deferral Agreement to be recorded in the Official Records of the County of Orange.

AGREEMENT
NOW THEREFORE, for good and valuable consideration, the receipt and sufficiency of which are hereby acknowledged, the Parties hereby agree as follows.

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1. Deferred Impact Fees.
(a) The City hereby agrees, subject to the terms, conditions and limitations of this Deferral Agreement, to defer payment of the following Impact Fees due for or in connection with development of the Project ("Deferred Impact Fees"):

Schedule A
Est' ount
Traffic Impact Fee — Residential
$161,900.00
Sewer Impact Fee — Residential
$155,700.00
Public Safety Impact Fee — Residential
$120,400.00
Affordable Housing Impact Fee
$803,400.00
Park and Recreation Impact Fee
$350,200.00
Quimby In -Lieu Impact Fee
$526,400.00
Total $2,118,000.00
Schedule B
ype
Estimated Amo
Storm Drainage — Residential (Area A)
$300.00/dwelling unit
Storm Drainage — Residential (Area C)
$137.00/dwelling unit
Storm Drainage — Residential (Area G)
$4,625.00/acre
Traffic Impact Fee — Retail/Commercial
$1.49/square foot
Sewer Impact Fee — Retail/Commercial
$0.70/square foot
Public Safety Impact Fee — Retail/Commercial
$0.72/square foot
Storm Drainage — Retail/Commercial (Area A)
$0.17/square foot
Storm Drainage — Retail/Commercial (Area C)
$0.07/square foot
Traffic Impact Fee — Office
$2.13/square foot
Sewer Impact Fee — Office
$1.04/square foot
Public Safety Impact Fee — Office
$1.03/square foot
Storm Drainage — Office (Area A)
$0.11/square foot
Storm Drainage — Office (Area C)
$0.05/square foot
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(b) For the Fees identified in Schedule A above, Developer shall pay a Deferred Impact Fee payment of $21,180 per dwelling unit prior to the issuance of each initial building permit for each of the one hundred (100) single family residential units included in the Project for a total deferred amount of $2,118,000.00.
(c) For the Fees identified in Schedule B above, Developer shall pay a Deferred Impact Fee calculated either on 1) a per dwelling unit basis, 2) a per acre basis, or 3) a per square foot basis, consistent with Schedule B, prior to the issuance of each initial building permit for each of the one hundred (100) single family residential units included in the Project. (d) Developer shall have the right to prepay any Deferred Impact Fees, or any fraction thereof, at any time, without penalty or premium. (e) All of the fee types and amounts listed above are subject to annual escalation factors as set forth in Placentia Municipal Code section 5.02.160.

2. Conditions to Deferment. The City shall defer the payment of the Impact Fees upon satisfaction of each of the following conditions:
(a) The Developer's execution and delivery to the City of this Deferral Agreement; and
(b) Recordation of this Deferral Agreement in the Official Records of Orange County.

3. Effective Date; Term. The Effective Date of this Deferral Agreement shall be the date that the Parties have executed this Agreement, and the City causes this Agreement to be recorded in the Official Records of the County of Orange. (a) The term of this Agreement ("Term") shall commence on the Effective Date, and shall expire upon the issuance of the one hundredth (100th) initial building permit for the Project.

4. Representations and Warranties. Developer makes the following representations and warranties, and covenants and acknowledges that the City is relying thereupon in agreeing to defer payment of the Development Impact Fees:
(a) Developer is a Pennsylvania Corporation in good standing under the laws of the State of California. The person(s) executing this Deferral Agreement on behalf of Developer have been duly authorized to do so. Developer has all requisite power and authority to execute, deliver and perform its obligations under the Deferral Agreement. Developer is the fee simple owner of the Property, subject only to liens, encumbrances, easements, restrictions, conditions, and other matters of record or disclosed in writing to the City. (b) The execution of the Deferral Agreement and Developer's performance thereunder do not and will not result in a breach of or constitute a default under any agreement, indenture or other instrument to which Developer is a party or by which Developer may be bound. 3 BN 75279141v4

(c) The Deferral Agreement and the transactions contemplated thereby have each been duly authorized by Developer, and when executed and delivered will each constitute a valid and binding obligation of Developer, enforceable in accordance with the respective terms thereof.
(d) There are no pending, or to Developer's knowledge, threatened, actions or proceedings before any court or administrative agency which may adversely affect the financial condition or operation of Developer or Developer's interest in the Property. (e) No representation or warranty made by Developer in this Deferral Agreement contains any untrue statement of a material fact or omits to state any material fact necessary to make the statements therein not misleading.

5. Affirmative Covenants.

Developer covenants to punctually pay each phased Deferred Impact Fee prior to the issuance of the initial building permit for each Project single family residential unit.

6. Rights Not Granted Under Deferral Agreement. This Deferral Agreement is not, and shall not be construed to be, an approval or an agreement to issue permits or a granting of any right or entitlement by the City concerning the construction of the Project, or any other project, development or other construction by Developer within the City. This Deferral Agreement does not, and shall not be construed to, exempt Developer from paying any fees for any permits, licenses or other approvals which may be required by the City, and (other than the Deferred Impact Fees) at the time required by the City, concerning the construction of the Project, or any other project, development or other construction by Developer within the City. This Deferral Agreement does not, and shall not be construed to, exempt Developer in any way from the requirement to obtain permits and/or other discretionary or non -discretionary approvals as may be necessary for the development, maintenance or operation of the Project, or any other project, development or other construction by Developer within the City. This Deferral Agreement does not, and shall not be construed to, exempt Developer or the Property from the application and/or exercise of the City's power of eminent domain, or its police powers including, but not limited to, the regulation of land uses, and the taking of any actions necessary to protect the health, safety and welfare of its citizenry.

7. Default.
(a) Events of Default. Each of the following events shall constitute an event of default hereunder ("Event of Default"):
(i) Developer fails to make payment of Deferred Impact Fees when due consistent with the terms of this Deferral Agreement;
(ii) Any representation or warranty contained in the Application, this Deferral Agreement, or any document furnished in connection with the foregoing proves to have been false or misleading in any material adverse respect when made; 4 BN 75279141v4

(iii) Developer defaults in the performance of any term, provision, covenant or agreement (other than an obligation enumerated in this Section 7) contained in this Deferral Agreement or unless a shorter cure period for such default is specified herein, the default continues for ten (10) days in the event of a monetary default or thirty (30) days in the event of a nonmonetary default after the date upon which the City shall have given written notice of the default to Developer (or such longer time as the City may agree upon in writing), provided that in each case Developer commences to cure the default within thirty (30) days and thereafter prosecutes the curing of such default with due diligence and in good faith; or (b) Rights Upon Event of Default. Upon the occurrence of an Event of Default, the City shall have all remedies available to it under law or equity, including, but not limited to the following, and the City may, at its election, without notice to or demand upon Developer, except for notices or demands required by law or expressly required pursuant to this Deferral Agreement, exercise one or more of the following remedies:
(i) Seek specific performance to enforce the terms of this Deferral Agreement;
(ii) Pursue any and all other remedies available under law to enforce the terms of this Deferral Agreement and the City's rights hereunder. (c) Cumulative Remedies. Each of the remedies provided herein is cumulative and not exclusive of, and shall not prejudice any other remedy provided herein. The City may exercise from time to time any rights and remedies available to it under applicable law, in addition to, and not in lieu of, any rights and remedies expressly granted in this Deferral Agreement or in any other instrument or notice.

8. Indemnification. Developer shall defend, indemnify, release and hold harmless City and its elected and appointed officials and employees (the "Indemnified Parties") from and against any Indemnified Claim. "Indemnified Claim" means any litigation, claim, action, court proceeding, loss, damage, arbitration proceedings, administrative proceedings, regulatory proceedings, civil penalties and fines brought against any of the Indemnified Parties, arising directly or indirectly from any third party claim arising from a Default by Developer under this Deferral Agreement.

9. Successors and Assigns. The terms, covenants and conditions contained in this Agreement shall bind and inure to the benefit of City, Developer and their respective successors and assigns; provided, however, that the City shall have no obligation under this Deferral Agreement to, nor shall any benefit of this Deferral Agreement accrue to, any unapproved successor or assign of Developer where City approval of a successor or assign is required by this Deferral Agreement.

10. Governing Laws. This Deferral Agreement shall be interpreted, construed and enforced with the laws of the State of California. All rights and obligations of the Parties under this Agreement are to be performed in the City of Placentia in the County of Orange and such 5 BN 75279141v4

county shall be the venue for any legal action or proceeding that may arise out of or be brought in connection with or by reason of this Agreement.

11. Notices. The address of each Party for the purpose of all notices permitted or required by this Agreement is as follows:

To City:

With a copy to:

To Developer:

City of Placentia
Placentia City Hall
401 East Chapman Avenue
Placentia, California 92807
Attn: City Administrator
City of Placentia
Placentia City Hall
401 East Chapman Avenue
Placentia, California 92807
Attn: City Attorney
Toll Bros., Inc.
725 West Town & Country Road, Suite 200
Orange, California 92868
Attn: Peter Kim
With a copy to: Toll Bros., Inc.
725 West Town & Country Road, Suite 200
Orange, California 92868
Attn: Legal Department
The written address of either party set forth above may be changed by written notice given not less than five (5) days prior to the date such change is to be in effect. All notices under this Agreement shall be in writing, shall be properly addressed and shall be sent by personal delivery, United States mail (registered, certified, or Express Mail, return receipt requested and postage prepaid), or by overnight courier delivery service. All such notices shall be considered delivered:
(i) if personally delivered, on the date of delivery; (ii) if sent by United States mail in the manner prescribed above, on the date shown on the return receipt for acceptance or rejection; or (iii) if sent by overnight courier delivery service, on the date of delivery or attempted delivery as shown by the written delivery record of such service.

12. Attorneys' Fees and Costs. If one of the Parties brings legal action against the other to enforce or defend a provision of this Deferral Agreement, the parties shall bear their own costs and fees, including attorney's fees, regardless of who prevails.

13. Entire Agreement. This Deferral Agreement, together with Exhibit A, which are incorporated herein by reference, constitutes the entire agreement of the City and Developer and supersedes all previous agreements, oral or written, on the subject matter of this Deferral Agreement.
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14. Modification. This Deferral Agreement shall be amended or modified only by an agreement in writing signed by each of the Parties.

15. Further Acts. The Parties agree to execute such additional documents and to take such further actions as are reasonably necessary to accomplish the objectives and intent of this Deferral Agreement.

16. Severabilitv. If any term or provision of this Deferral Agreement or the application of any term or provision of this Deferral Agreement to a particular situation, is held by a court of competent jurisdiction to be invalid, void or unenforceable, the remaining terms and provisions of this Deferral Agreement, or the application of this Deferral Agreement to other situations, shall continue in full force and effect unless amended or modified by mutual consent of the Parties.

17. Captions; Interpretation; Time. The captions of the Sections of this Deferral Agreement are for convenience only and are not intended to affect the interpretation or construction of the provisions herein contained. The language of this Deferral Agreement shall be construed as a whole according to its fair meaning and not strictly for or against any Party. Time is of the essence in the performance of this Deferral Agreement.

18. Counterparts. This Deferral Agreement may be executed in multiple counterparts each of which shall be an original and all of which taken together shall constitute one and the same instrument.

19. No Third Party Beneficiary. This Deferral Agreement and the performance of the City's and the Developer's obligations hereunder are for the sole and exclusive benefit of the City and the Developer. No person or entity who or which is not a signatory to this Deferral Agreement shall be deemed to be benefited or intended to be benefited by any provision hereof, and no such person or entity shall acquire any rights or causes of action against either the City or the Developer hereunder as a result of the City's or the Developer's performance or nonperformance of their respective obligations under this Deferral Agreement.

20. Assignment. This Deferral Agreement shall be binding upon and inure to the benefit of the Parties and their respective successors and assigns.

21. Survival. All representations made by Developer herein and the provisions of Section 8 hereof shall survive the expiration or earlier termination of this Deferral Agreement.

The representations of Developer made herein have been or will be relied upon by the City, notwithstanding any investigation made by the City or on its behalf. [SIGNATURES ON FOLLOWING PAGE; SIGNATURES OF CITY
AND DEVELOPER MUST BE NOTARIZED.]
7 BN 75279141v4

IN WITNESS WHEREOF, the Parties have each caused this Deferral Agreement to be duly executed as of the date first written above.

DEVELOPER
By:

Its:

CITY OF PLACENTIA
a California municipal corporation
By:

Damien Arrula, City Administrator
ATTEST:

Robert McKinnell, City Clerk
APPROVED AS TO FORM:

By:

Christian Bettenhausen, City Attorney
BN 75279141v4

EXHIBIT A

PROPERTY
(attach legal description)
BN 75279141v4

VISTA R, 0

PLACENTIA, CALIFORNIA

SHEET INDEX
A-1 COVER PAGE
A-2 NEIGHBORHOOD RENDERING
A-3 CLUSTER FIRST FLOOR PLAN
A-4 CLUSTER SECOND FLOOR PLAN
A-5 PLAN ONE ELEVATION A
A-6 PLAN ONE ELEVATION B
A-7 PLAN ONE ELEVATION C
A-8 PLAN ONE FLOOR PLAN
A-9 PLAN ONE SECTIONS
A-10 PLAN ONE ROOF PLANS
A-11 PLAN TWO I ELEVATION A
A-12 PLAN TWO I ELEVATION B
A-13 PLAN TWO I ELEVATION C
A-14 PLAN TWO I FLOOR PLAN
A-15 PLAN TWO I SECTIONS
A-16 PLAN TWO I ROOF PLANS
A-17 PLAN THREE I ELEVATION A
A-18 PLAN THREE I ELEVATION B
A-19 PLAN THREE I ELEVATION C
A-20 PLAN THREE X I ELEVATION A
A-21 PLAN THREE I FLOOR PLAN
A-22 PLAN THREE X I FLOOR PLAN
A-23 PLAN THREE I SECTIONS
A-24 PLAN THREE I ROOF PLANS
A-25 PLAN FOUR ELEVATION A
A-26 PLAN FOUR ELEVATION B
A-27 PLAN FOUR ELEVATION C
A-28 PLAN FOUR FLOOR PLAN
A-29 PLAN FOUR SECTIONS
A-30 PLAN FOUR ROOF PLANS

COLOR SCHEME EXHIBITS
C-1
C-2
C-3

VESTING TENTATIVE TRACT MAP

SITE PLAN

VESTING TENTATIVE TRACT MAP

SITE PLAN

VESTING TENTATIVE TRACT MAP

SITE PLAN
moll Brothers

AMERICA'S LUXURY HOME BUILDER
A-1

04.1 1.2023
`Toll `Brothers
NEIGHBORHOOD RENDERING _

VISTA ROSE I TOLL BROTHERS

PLACENTIA, CALIFORNIA
NOTE: SQUARE FOOTAGE MAY VARY BASED ON CALCULATION METHODS THESE DRAWINGS ARE INTENDED FOR DESIGN DEVELOPMENT AND PRELIMINARY STUDIES ONLY AND ARE NOT TO BE USED FOR ANY OTHER PURPOSE, SUCH AS FINAL PLOTTING OR FINAL ENGINEERING. COPYRIGHT WOODLEY ARCHITECTURAL GROUP, INC. THESE DRAWINGS MAY NOT BE USED OR DUPLICATED WITHOUT THE EXPRESS WRITTEN PERMISSION OF WOODLEY ARCHITECTURAL GROUP, INC.

A-2
0' 4' 8'
SCALE: 1 /4" = 1'
wood ley
architectural
group,inc
colorado // 731 southpark dr. suite B
littleton, co 80120 / 303 683.7231
california // 2943 pullman st. suite A
santa ana, ca 92705 / 949 553.8919

`Toll `Brothers

jf
13'-9" HNG
' IRINIIRVI
\i/h

PRIMARY

BEDROOM
13'-1" x
e
15'-4"

04.1 1.2023

OPEN TO
BELOW
OPT LOFT/ BED. 5/

BONUS ROOM
LAU
DN
BE
DROO
M 2
1 1 '-3" x 10'-1"
/
-I
2011 'Brothers

FIRST FLOOR

SECOND FLOOR

TOTAL LIVING
840 SQ. FT.
1019 SQ. FT.
1859 SQ. FT.

L
2 -BAY GARAGE
ir I, 18'-1" x 21' 7" 11
1 1 1 1
1 1 1 1
1 1 1 1
PLAN ONE I 1859 SQ. FT.

VISTA ROSE I TOLL BROTHERS

PLACENTIA, CALIFORNIA
CAL. LIVING
SPACE
'-5
A-8
0' 4' 8'
SCALE: 1 /4" = 1 '
woodley
architectural
group,Inc
colorado // 731 southpark dr. suite B
littleton, co 80120 / 303 683.7231
california // 2943 pullman st. suite A
santa ana, ca 92705 / 949 553.8919
NOTE: SQUARE FOOTAGE MAY VARY BASED ON CALCULATION METHODS THESE DRAWINGS ARE INTENDED FOR DESIGN DEVELOPMENT AND PRELIMINARY STUDIES ONLY AND ARE NOT TO BE USED FOR ANY OTHER PURPOSE, SUCH AS FINAL PLOTTING OR FINAL ENGINEERING. COPYRIGHT WOODLEY ARCHITECTURAL GROUP, INC. THESE DRAWINGS MAY NOT BE USED OR DUPLICATED WITHOUT THE EXPRESS WRITTEN PERMISSION OF WOODLEY ARCHITECTURAL GROUP, INC. •

`Toll `Brothers

3.5:12

04.1 1.2023

3.5:12
5:12
5:12
I 5:12
5:12
4 scale: 1/8"=11

ELEVATION A
5:12
5:12
5:12
CN
5:12

3.5:12
5:12
4:12
5:12
5:12
scale: 1 /8"=1' scale: 1/8"=1'

ELEVATION B ELEVATION C
2011 'Brothers

PLAN ONE I ROOF PLANS

VISTA ROSE I TOLL BROTHERS

PLACENTIA, CALIFORNIA
dOw
•
woodley
A- 1 0 architectural
group,inc
0' 4' 8' Colorado // 731 southpark dr. suite B
Littleton, co 80120 / 303 683.7231
california // 2943 pullman st. suite A
SCALE: 1 /4„ = 1 ' santa ana, ca 92705 / 949 553.8919
NOTE: SQUARE FOOTAGE MAY VARY BASED ON CALCULATION METHODS •

`Toll `Brothers

04.1 1.2023
r
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
0 PRIMARY

BEDROOM
L
LOFT
13'-1" x 12'-1"
OPT BED. 5/

BONUS ROOM

OPEN TO
BELOW
.t=
0 0

CIU CIU
oT
" x 10'-1"
2011 'Brothers

FIRST FLOOR

SECOND FLOOR

TOTAL LIVING
885 SQ. FT.
1238 SQ. FT.
2123 SQ. FT.
1 _
40'-0"
F
A A
11 I'
I I /
I 1 /
I 1 /
?I -BAY GARAGE',
I Ii 9'-1" x 211-0" I
I I I 1
L a L a
PLAN TWO I 2123 SQ. FT.

VISTA ROSE I TOLL BROTHERS

REF 7
_==

KITCHEN
GRE
L _ _ _

AT ROOM
16'-3" x 13'-
BEDROOM 4
1 1 '-6
"x 10'-1"
0 N
A-1 4
0' 4' 8'
woodley
architectural
group,Inc
colorado // 731 southpark dr. suite B
littleton, co 80120 / 303 683.7231
california // 2943 pullman st. suite A
santa ana, ca 92705 / 949 553.8919

SCALE: 1 /4" = 1 '
40 `Toll `Brothers

04.1 1.2023
4:12
5:12
5:12
5:12
4:12
scale: 1/8"=1'

ELEVATION A
4 CV
4:12
5:12
5:12
5:12
1 5:12
5:12
r
4:12
5:12
-r
J
5:12
,
5:12
scale: 1 /8"=1' scale: 1/8"=1'

ELEVATION B ELEVATION C
2011 'Brothers

PLAN TWO I ROOF PLANS

VISTA ROSE I TOLL BROTHERS

PLACENTIA, CALIFORNIA
A-1 6
0' 4' 8'
SCALE: 1 /4" = 1 '
•
woodley
architectural
group,inc
colorado // 731 southpark dr. suite B
Littleton, co 80120 / 303 683.7231
california // 2943 pullman st. suite A
santa ana, ca 92705 / 949 553.8919
NOTE: SQUARE FOOTAGE MAY VARY BASED ON CALCULATION METHODS THESE DRAWINGS ARE INTENDED FOR DESIGN DEVELOPMENT AND PRELIMINARY STUDIES ONLY AND ARE NOT TO BE USED FOR ANY OTHER PURPOSE, SUCH AS FINAL PLOTTING OR FINAL ENGINEERING. COPYRIGHT WOODLEY ARCHITECTURAL GROUP, INC. THESE DRAWINGS MAY NOT BE USED OR DUPLICATED WITHOUT THE EXPRESS WRITTEN PERMISSION OF WOODLEY ARCHITECTURAL GROUP, INC. •

`Toll `Brothers

2011 'Brothers

04.1 1.2023
EDROOM
2 10'-1"x 11'-8"
\V -W
kV
LAU
C__ _7C ----- 7
O
p u W
II I
- - - JL - - J
L°J
LINEN
LOFT
10'-4" x 17'-0'
)PT BED. 5/
ONUS ROOt'
t
BEDROOM 3
101-11" x 11'-2"
2011 'Brothers

FIRST FLOOR

SECOND FLOOR

TOTAL LIVING
41'-0"
i
I
2 -SAY GAJAE
/ I 20'-8" x 20'-1 1" 1
i I i I

I I I I

I I I I
/ I / I
I 1 1 I
/ 1 1 I
1 1 1 1
L a L a
PANTRY
,J
923 SQ. FT.
1272 SQ. FT.
2195 SQ. FT.

PLAN THREE I 2195 SQ. FT.

VISTA ROSE I TOLL BROTHERS
O
C
AL. LIVING
SPACE
13'-2" x 9'-8'
00 00
O

KITCHEN
--I--
C -l- 7-
/
,
GININ
x 13' -
UP

GREAT ROO
4'-6" x 17'-0"
0 BEDROOM 4
10'-8"x 10'-1"
A-21
0' 4' 8'
woodley
architectural
group,Inc
colorado // 731 southpark dr. suite B
littleton, co 80120 / 303 683.7231
california // 2943 pullman st. suite A
santa ana, ca 92705 / 949 553.8919

SCALE: 1 /4" = 1 '
•
•

LOFT
10'-4" x 17'-0'
)PT BED. 5/

ONUS ROOF

OPEN TO
BELOW

04.1 1.2023
2011 'Brothers

FIRST FLOOR

SECOND FLOOR

TOTAL LIVING
923 SQ. FT.
1272 SQ. FT.
2195 SQ. FT.
41'-0"
2 -BAY GARAGE
20'-8" x 20'-11"
PLANTHREE-X I 2195 SQ. FT.

VISTA ROSE I TOLL BROTHERS

PLACENTIA, CALIFORNIA
_L_u
O
00 00
O

KITCHEN
UP

GREAT R
ARE
4'-6" x 17'-
T
BE
Hk
DROO
4 10'-8"x 1a -in
A-22
0' 4' 8'
SCALE: 1 /4" = 1 '
40 woodley
architectural
group,Inc
colorado // 731 southpark dr. suite B
littleton, co 80120 / 303 683.7231
california // 2943 pullman st. suite A
santa ana, ca 92705 / 949 553.8919
NOTE: SQUARE FOOTAGE MAY VARY BASED ON CALCULATION METHODS THESE DRAWINGS ARE INTENDED FOR DESIGN DEVELOPMENT AND PRELIMINARY STUDIES ONLY AND ARE NOT TO BE USED FOR ANY OTHER PURPOSE, SUCH AS FINAL PLOTTING OR FINAL ENGINEERING. COPYRIGHT WOODLEY ARCHITECTURAL GROUP, INC. THESE DRAWINGS MAY NOT BE USED OR DUPLICATED WITHOUT THE EXPRESS WRITTEN PERMISSION OF WOODLEY ARCHITECTURAL GROUP, INC. •

2011 'Brothers

5:12
5:12
L
5:12
5:12
-r
SECOND
SM
MEDII
scale: 1/8"=11

ELEVATION A & A -X

04.1 1.2023
5:12
5:12
5:12 5:12
5:12
CV
5:12

3.5:12
5:12
r -
L I
L
I - \
I AL
� 5:12
1 5:12
scale: 1 /8"=1' scale: 1/8"=1'

ELEVATION B ELEVATION C
2011 'Brothers

PLAN THREE I ROOF PLANS

VISTA ROSE I TOLL BROTHERS

PLACENTIA, CALIFORNIA
•
woodley
A-24 architectural
group,inc
0' 4' 8' Colorado // 731 southpark dr. suite B
Littleton, co 80120 / 303 683.7231
california // 2943 pullman st. suite A
SCALE: 1 /4„ = 1 ' santa ana, ca 92705 / 949 553.8919
NOTE: SQUARE FOOTAGE MAY VARY BASED ON CALCULATION METHODS •

2011 'Brothers

`Toll `Brothers

04.1 1.2023
EDRO
M
1 1'-1" x 1 1'-1"
r

PRIMARY

BEDROOM
LOFT
DN
LOFT
l'-7" x 14'-
9"
OPT BED. 5/

BONUS ROOM/

PRIMARY RETREAT
-- - -II-- -
-
I W II DE.

I
I II I
far
LA U
BEDROOM 3
1 1 '-
1 " x 10'-2"

OPEN TO
BELOW
J
2011 'Brothers

FIRST FLOOR

SECOND FLOOR

TOTAL LIVING
40'-0"
r
ao
°I
0 00
ao
I�
L

KITCHEN
INING
13'-3" x 12'-4"
-REF- L9 - - -
CAL. L
V
SPAC
L
x 6'
G
983 SQ. FT.
1272 SQ. FT.
2255 SQ. FT.
11 'I
I 1
I I
I 1
I
2 -BAY GARG�
/ I 18'-8" x 21'-1"I 1
i
1 1 I 1
I I I 1
/ 1 / 1
/ 1 I 1
1 I I I
1 I I 1
L a L a

GREAT ROO
5'-0" x 14'-6
6A11
I I
I I
I I
I I
I I
PLAN FOUR I 2255 SQ. FT.

VISTA ROSE I TOLL BROTHERS
`o J
UP
BEDRO
OM 4
1 1'-1" x 10'-3"
PORTH
C)
woodley
A-28 architectural
group,inc
0' 4' 8' colorado // 731 southpark dr. suite B
Littleton, co 80120 / 303 683.7231
california // 2943 pullman st. suite A
SCALE: 1/4" = 1' santa ana, ca 92705 / 949 553.8919

2011 'Brothers

4.5:12
5:12
5:12
1 U)
scale: 1/8"=11

ELEVATION A

04.1 1.2023
Ir -
r
1 CN
i1
3:12
5:12
5:12
Ii
4:12
scale: 1/8"=1' scale: 1/8"=1'

ELEVATION B ELEVATION C
2011 'Brothers

PLAN FOUR I ROOF PLANS

VISTA ROSE I TOLL BROTHERS
•
woodley
A-30 arghroeptinc �
0' 4' 8'
colorado // 731 southpark dr. suite B
Littleton, co 80120 / 303 683.7231
california // 2943 pullman st. suite A
santa ana, ca 92705 / 949 553.8919

SCALE: 1 /4" = 1 '
•

Vista Rose
Placentia. California
•
•
•
•
•
•
U -
4t1)
I I
•
T
• CP-00 Cover Sheet
• CP-01 LP - Overall Site Plan
• CP-02 LP - Enlargement
CP-oo
Cover Sheet
Toll Brothers
• CP-03 LP - Enlargement
• CP-04 LP - Enlargement
• CP-05 LP - Entry
Vista Rose
City of Placentia . California
Conceptual Design
• CP-06 LP - Pocket Park
• CP-07 LP - Neighborhood Park
• CP-08 Plant Pallette
March 29, 2023
LAND

CREATIV
INC,.

AMERICA'S LUXURY HOME BUILDER
NOTE: SQUARE FOOTAGE MAY VARY BASED ON CALCULATION METHODS THESE DRAWINGS ARE INTENDED FOR DESIGN DEVELOPMENT AND PRELIMINARY STUDIES ONLY AND ARE NOT TO BE USED FOR ANY OTHER PURPOSE, SUCH AS FINAL PLOTTING OR FINAL ENGINEERING. COPYRIGHT WOODLEY ARCHITECTURAL GROUP, INC. THESE DRAWINGS MAY NOT BE USED OR DUPLICATED WITHOUT THE EXPRESS WRITTEN PERMISSION OF WOODLEY ARCHITECTURAL GROUP, INC.

Landscape Architecture I Plann

MAIL BOXES

VILLAGE CENTER AT ROSE

SHOPPING CENTER
CP-01
Overcall Site Plan

PERIMETER/INTERIOR
WALLS
Toll Brothers

PLACENTIA CHAMPIONS

SPORTS COMPLEX ACCESS
GATE
J 9 LLS
Vista Rose
City of Placentia . California
Conceptual Design

VISTA ROSE

NEIGHBORHOOD
PARK

VISTA ROSE

POCKET PARK

CRIMSON FACILITY

VEHICULAR GATE
I //

PLACENTIA CHAMPION

SPORTS CENTER

GATED VEHICULAR
ENTRY
CAMILA

NEIGHBORHOOD
March 28, 2023
•
0 25' 50' 100'
Scale: 1"= 50'-0"
LAND

CREATIVL
INC.

AMERICA'S LUXURY HOME BUILDER'
Landscape Architecture I Planning

MATCHLINE
SHEET- SD -03

MATCHLINE
SHEET- SD -03
CP-02
Landscape Plan - Enlargement
Toll Brothers
Vista Rose
City of Placentia . California
Conceptual Design

TREE PLANTING PALETTE
SYMBOL

PLANT NAME

REMARKS
WUCOLS
FACTOR
TREES:

ASRBUTUS UNEDO

STRAWBERRY TREE

STANDARD
M
. r
r.

BETULA PENDULA

EUROPEAN WHITE BIRCH

STANDARD
M
- •

CASSIA LEPTOPHYLLA

GOLD MEDALLION TREE

STANDARD
M
1 •
••
m....

CASSIA LEPTOPHYLLA

GOLD MEDALLION TREE
MULTI
M
,< g-'•-,1,, KOELREUTERIA

PANICULATA

GOLDEN RAIN TREE

STANDARD
L
4 LAGERSTROEMIA SPP.

CRAPE MYRTLE
MULTI
M
Q
LAGERSTROEMIA SPP.

CRAPE MYRTLE

STANDARD
M

PINUS HALEPENSIS

ALEPPO PINE

STANDARD
L
=
• ,:
r• Y

PLATANUS RACEMOSA

CALIFORNIA SYCAMORE

STANDARD
M
AC-,_-,-,

PODOCARPUS GRACILIOR

FERN PINE

STANDARD
M

QUERCUS AGRIFOLIA

COAST LIVE OAK

STANDARD
VL
i

RHUS LANCEA

AFRICAN SUMAC

STANDARD
L
,' ;:
.r

SCHINUS MOLLE

CALIFORNIA PEPPER

STANDARD
VL
;�.
c, • .'

ULMAS PARVIFOLIA

CHINESE ELM

STANDARD
VL

1. ALL LANDSCAPING AND IRRIGATION SHALL COMPLY WITH CHAPTER 23-77,

XERISCAPE ORDINANCE OF THE CITY OF PLACENTA MUNICIPAL CODE

2. TREE SIZES WILL ADHERE TO THE MINIMUM SIZE REQUIREMENT PER CITY STANDARD.

ROOT BARRIER NOTE:
**TREES PLANTED WITHIN 6-0" OF HARSCAPE REQUIRE THE INSTALLATION OF ROOT BARRIER. THE 6' SPECIFICATION IS BASED ON THE TREE SPECIES

LISTED ON THIS SHEET
TREES NEXT TO UTILITIES:

TREES ARE TO BE PLANTED A MINIMUM OF 4' FROM UNDERGROUND UTILITIES.

SHRUB PLANTING PALETTE
SYMBOL

PLANT NAME
WUCOLS
FACTOR
SHRUBS:

TURF
ACACIA REDOLENS 'LOW BOY"
AGAVE SPP.

VL
L
BOUGAINVILLEA SPP.

CALANDRINIA SPECTABILIS

ROCK PURSLANE
L

DIANELLA TASMANICA 'SILVER STREAK'
L

DIETES GRANDIFLORA

FORTNIGHT LILY
L
FLORIBUNDA ROSE SPP.

LIGUSTRUM JAPONICUM 'TEXANUM'

WAX LEAF PRIVET
M

NANDINA DOMESTICA' HARBOUR DWARF'
M

PHORMIUM TENAX 'SURFER BRONZE'

RHAPHIOLEPIS INDICA 'BALLERINA'

INDIAN HAWTHORN

RHAPHIOLEPIS INDICA 'PINKIE'

INDIAN HAWTHORN
M

RHAPHIOLEPIS UMBELLATA 'MINOR'

DWARF YEDDO HAWTHORN
L
ROSA SPP. 'ICEBERG'

WHITE ICEBERG SHRUB ROSE
L

ROSA X NOASCHNEE

FLOWER CARPET WHITE ROSE
L

ROSA 'MEIGALPIO'

RED DRIFT GROUNDCOVER ROSE
L

SALVIA LEUCANTHA 'SANA BARBARA'
L

SEDUM NUSSBAUMERIANUM

COPPERTONE
L

TRACHELOSPERMUM ASIATICUM

ASIAN STAR JASMINE
M

SOUTHLAND SOD - MARATHON II
M
PLANTING MULCH:

ALL SHRUB AND PLANTER AREAS SHALL RECEIVE 3" DEEP LAYER OF SHREDDED BARK MULCH.

March 28, 2023
U
0 15' 30' 60'
Scale: 1"= 30'-0"
LAND

CREATIVL
INC.

AMERICA'S LUXURY HOME BUILDER
Landscape Architecture I Planning

TREE PLANTING PALETTE
SYMBOL

PLANT NAME

REMARKS
WUCOLS
FACTOR

SHRUB PLANTING PALETTE
SYMBOL

PLANT NAME
WUCOLS
FACTOR

MATCHLINE
SHEET- SD -04

MATCHLINE
SHEET- SD -04
i
a
1 • .•
tl t' II fI
-l-I-l-I-I-I-t
-I-

I -I -E -I -I -I-
i
f -1 --I--1
-I-F-I
k -I-
t -E -t -I-
-E--I-
f-1 r!
�I-l-
0 I-
-I F -I
I -I
-I
-I-
I-I-
-1-
CP-03
Landscape Plan - Enlargement
Toll Brothers
1-I
-I-I
-I-I-
-I-I-
I-I-I-
1-f-/
/
•yOlor mtrairr il
N
N
/N
/ \
/
IL Oa
:"r,e_ 1irs r;s r�r ?42.141 E41II ° MI
'�,a�'L �t'iRci'"''�?41 4x
i�_,�a�_.��ri nI
•
.V"

MATCHLINE
SHEET- SD -02
Vista Rose
City of Placentia . California
Conceptual Design
TREES:

ASRBUTUS UNEDO

STRAWBERRY TREE

STANDARD
M
. r

BETULA PENDULA

EUROPEAN WHITE BIRCH

STANDARD
M
- •

CASSIA LEPTOPHYLLA

GOLD MEDALLION TREE

STANDARD
M

CASSIA LEPTOPHYLLA

GOLD MEDALLION TREE
MULTI
M
wR'

KOELREUTERIA PANICULATA

GOLDEN RAIN TREE

STANDARD
L
ItoLAGERSTROEMIA
SPP.

CRAPE MYRTLE
MULTI
M
ilk
LAGERSTROEMIA SPP.

CRAPE MYRTLE

STANDARD
M
�_

PINUS HALEPENSIS

ALEPPO PINE

STANDARD
L
.

PLATANUS RACEMOSA

CALIFORNIA SYCAMORE

STANDARD
M

PODOCARPUS GRACILIOR

FERN PINE

STANDARD
M

QUERCUS AGRIFOLIA

COAST LIVE OAK

STANDARD
VL
---/- •

RHUS LANCEA

AFRICAN SUMAC

STANDARD
L

SCHINUS MOLLE

CALIFORNIA PEPPER

STANDARD
VL
lie

ULMAS PARVIFOLIA

CHINESE ELM

STANDARD
VL

1. ALL LANDSCAPING AND IRRIGATION SHALL COMPLY WITH CHAPTER 23-77,

XERISCAPE ORDINANCE OF THE CITY OF PLACENTA MUNICIPAL CODE

2. TREE SIZES WILL ADHERE TO THE MINIMUM SIZE REQUIREMENT PER CITY STANDARD.

ROOT BARRIER NOTE:
**TREES PLANTED WITHIN 6-0" OF HARSCAPE REQUIRE THE INSTALLATION OF ROOT BARRIER. THE 6' SPECIFICATION IS BASED ON THE TREE SPECIES

LISTED ON THIS SHEET
TREES NEXT TO UTILITIES:

TREES ARE TO BE PLANTED A MINIMUM OF 4' FROM UNDERGROUND UTILITIES.

SHRUBS:

TURF
ACACIA REDOLENS 'LOW BOY"
AGAVE SPP.

VL
L
BOUGAINVILLEA SPP.

CALANDRINIA SPECTABILIS

ROCK PURSLANE
L

DIANELLA TASMANICA 'SILVER STREAK'
L

DIETES GRANDIFLORA

FORTNIGHT LILY
L
FLORIBUNDA ROSE SPP.

LIGUSTRUM JAPONICUM 'TEXANUM'

WAX LEAF PRIVET
M

NANDINA DOMESTICA' HARBOUR DWARF'
M

PHORMIUM TENAX 'SURFER BRONZE'

RHAPHIOLEPIS INDICA 'BALLERINA'

INDIAN HAWTHORN

RHAPHIOLEPIS INDICA 'PINKIE'

INDIAN HAWTHORN
M

RHAPHIOLEPIS UMBELLATA 'MINOR'

DWARF YEDDO HAWTHORN
L
ROSA SPP. 'ICEBERG'

WHITE ICEBERG SHRUB ROSE
L

ROSA X NOASCHNEE

FLOWER CARPET WHITE ROSE
L

ROSA 'MEIGALPIO'

RED DRIFT GROUNDCOVER ROSE
L

SALVIA LEUCANTHA 'SANA BARBARA'
L

SEDUM NUSSBAUMERIANUM

COPPERTONE
L

TRACHELOSPERMUM ASIATICUM

ASIAN STAR JASMINE
M

SOUTHLAND SOD - MARATHON II
M
PLANTING MULCH:

ALL SHRUB AND PLANTER AREAS SHALL RECEIVE 3" DEEP LAYER OF SHREDDED BARK MULCH.

March 28, 2023
U
0 15' 30' 60'
Scale: 1"= 30'-0"
LAND

CREATIVL
INC.

AMERICA'S LUXURY HOME BUILDER'
Landscape Architecture I Planning

TREE PLANTING PALETTE
SYMBOL

PLANT NAME

REMARKS
WUCOLS
FACTOR
TREES:

SHRUB PLANTING PALETTE
SYMBOL

PLANT NAME
WUCOLS
FACTOR
i
/
/
N
r
N
N
N
Y ■1
- I I -I -I -I
-I-I-I-
_I_I_I-
-I -I -
_I_I_l-I,
-I-I-I-I-
I-l-I-I

I-I-I-N
-I-I-i-
-I-I-i-I

I -I -I -E
I-II�I�I 1
l
-I-I-I-
I-I-I-
-I-I
-1-1
-1
ir,
iv/
CP-04
Landscape Plan - Enlargement
Toll Brothers
r

MATCHLINE
SHEET- SD -03
a }
I,M
E�I-f-I-I-E- • �'
r -I -E -I -I -E-.

I I I { -I-I-k l
-[
-I _—ICI—I—I-1—I—I-1
-I-I—V—L �1
—I—f—I—I—I—I—
—I —I —I —I —I—I
I-E-I-f-I-I-I-
—I—I—I—I—I —I —I —
`
I —I —I —I —I—I—
I —I —I —I —I —I —1 —I —
L• .—I—I —I —I

I -HI -I -I -I -I -I -
—E —I I I i—I—I
I —I
_I_I_I_I_I—I_I_I y�
—I-1—I—I—I—I—I—I—
—I—I—I —I —I —I I
I—I—I—I—I-
-I—i I i
l`—I——IiI�I�
—I— I — i—I —I-
-r 1 —I —I —I-
-I —r —E —I—
I —I —I-1
k t l I—
I —I —I—
_I —I_I
—I—F-
-I—I—
_ I —I -r-
-I -l-
-1 -r—
-1—
——I—I —I —I—
[ —I [—I-
-I—I—I—I—I—I-
--I--E-I-i-
—I—I —I —I^ — -I —I —I—I
-ICI-I-I-I-I-I
—I—I-1-
-I —
Vista Rose
City of Placentia . California
Conceptual Design

ASRBUTUS UNEDO

STRAWBERRY TREE

STANDARD
M
. r

BETULA PENDULA

EUROPEAN WHITE BIRCH

STANDARD
M
- •

CASSIA LEPTOPHYLLA

GOLD MEDALLION TREE

STANDARD
M
1 •
••
m. .•^•

CASSIA LEPTOPHYLLA

GOLD MEDALLION TREE
MULTI
M
,,' -'

KOELREUTERIA PANICULATA

GOLDEN RAIN TREE

STANDARD
L
4 LAGERSTROEMIA SPP.

CRAPE MYRTLE
MULTI
M
Q
LAGERSTROEMIA SPP.

CRAPE MYRTLE

STANDARD
M

PINUS HALEPENSIS

ALEPPO PINE

STANDARD
L
=
• ,:
r• Y

PLATANUS RACEMOSA

CALIFORNIA SYCAMORE

STANDARD
M
AC-,_-.,-.

PODOCARPUS GRACILIOR

FERN PINE

STANDARD
M
�. :.`• s�

QUERCUS AGRIFOLIA

COAST LIVE OAK

STANDARD
VL
i

RHUS LANCEA

AFRICAN SUMAC

STANDARD
L

SCHINUS MOLLE

CALIFORNIA PEPPER

STANDARD
VL
.•

ULMAS PARVIFOLIA

CHINESE ELM

STANDARD
VL

1. ALL LANDSCAPING AND IRRIGATION SHALL COMPLY WITH CHAPTER 23-77,

XERISCAPE ORDINANCE OF THE CITY OF PLACENTA MUNICIPAL CODE

2. TREE SIZES WILL ADHERE TO THE MINIMUM SIZE REQUIREMENT PER CITY STANDARD.

ROOT BARRIER NOTE:
**TREES PLANTED WITHIN 6-0" OF HARSCAPE REQUIRE THE INSTALLATION OF ROOT BARRIER. THE 6' SPECIFICATION IS BASED ON THE TREE SPECIES

LISTED ON THIS SHEET
TREES NEXT TO UTILITIES:

TREES ARE TO BE PLANTED A MINIMUM OF 4' FROM UNDERGROUND UTILITIES.

SHRUBS:

TURF
ACACIA REDOLENS 'LOW BOY"
AGAVE SPP.

VL
L
BOUGAINVILLEA SPP.

CALANDRINIA SPECTABILIS

ROCK PURSLANE
L

DIANELLA TASMANICA 'SILVER STREAK'
L

DIETES GRANDIFLORA

FORTNIGHT LILY
L
FLORIBUNDA ROSE SPP.

LIGUSTRUM JAPONICUM 'TEXANUM'

WAX LEAF PRIVET
M

NANDINA DOMESTICA' HARBOUR DWARF'
M

PHORMIUM TENAX 'SURFER BRONZE'

RHAPHIOLEPIS INDICA 'BALLERINA'

INDIAN HAWTHORN

RHAPHIOLEPIS INDICA 'PINKIE'

INDIAN HAWTHORN
M

RHAPHIOLEPIS UMBELLATA 'MINOR'

DWARF YEDDO HAWTHORN
L
ROSA SPP. 'ICEBERG'

WHITE ICEBERG SHRUB ROSE
L

ROSA X NOASCHNEE

FLOWER CARPET WHITE ROSE
L

ROSA 'MEIGALPIO'

RED DRIFT GROUNDCOVER ROSE
L

SALVIA LEUCANTHA 'SANA BARBARA'
L

SEDUM NUSSBAUMERIANUM

COPPERTONE
L

TRACHELOSPERMUM ASIATICUM

ASIAN STAR JASMINE
M

SOUTHLAND SOD - MARATHON II
M
PLANTING MULCH:

ALL SHRUB AND PLANTER AREAS SHALL RECEIVE 3" DEEP LAYER OF SHREDDED BARK MULCH.

March 28, 2023
U
0 15' 30' 60'
Scale: 1"= 30'-0"
LAND

CREATIVE
INC.

AMERICA'S LUXURY HOME BUILDER
Landscape Architecture I Planning

DECORATIVE WROUGHT

IRON PEDESTRIAN GATE

ULMUS PARVIFOLIA

CHINESE ELM

PERIMETER WALLS -

SPLIT FACE BLOCK

WITH PRECAST CAPS

ARBUTUS 'MARINA'

MULTI TRUNK

STRAWBERRY TREE
40 Entry Plan View
0 4' 8' 16'
Scale: 1/16"= 1'-0"

ULMUS PARVIFOLIA

CHINESE ELM

DECORATIVE WROUGHT

IRON PEDESTRIAN GATE
Section A
0 2'-8" 5-4" 10'-8"
Scale: 3/32"= 1'-0"
C

STREETSCAPE SIDEWALK

ARBUTUS 'MARINA'

MULTI TRUNK

STRAWBERRY TREE
I;WNW
r■N•ra
Elbow
- ■ly
Ir■m■r.■`
INREmpRj
miaow
dim

ALTA VISTA STREET
CP-05
Landscape Plan - Entry
Toll Brothers

CASSIA LEPTOPHYLLA

GOLD MEDALLION TREE

DECORATIVE WROUGHT

IRON VEHICULAR GATES

ENTRY WALLS AND PILASTER
- STONE VENEERED WITH

PRECAST CAP

ULMUS PARVIFOLIA

CHINESE ELM

CALL BOX

VEHICULAR ACCENT

PAVING - STAMPED

CONCRETE

CASSIA LEPTOPHYLLA

GOLD MEDALLION TREE

COMMUNITY SIGNAGE

CORNER MONUMENT

COMMUNITY SIGNAGE

CENTER MONUMENT

DECORATIVE WROUGHT

IRON VEHICULAR GATE

DECORATIVE SCONCE
LIGHTS

ARBUTUS 'MARINA'

MULTI TRUNK

STRAWBERRY TREE

CASSIA LEPTOPHYLLA

GOLD MEDALLION TREE

CASSIA LEPTOPHYLLA

GOLD MEDALLION TREE

COMMUNITY PERIMETER
WALL
Section B
0 2'-8" 5-4" 10'-8"
Scale: 3/32"= 1'-0"

ULMUS PARVIFOLIA

CHINESE ELM
Vista Rose
City of Placentia . California
Conceptual Design

CASSIA LEPTOPHYLLA

GOLD MEDALLION TREE

ARBUTUS 'MARINA'

MULTI TRUNK

STRAWBERRY TREE

ENTRY PILASTER - STONE

VENEER WITH PRECAST
CAPS

ULMUS PARVIFOLIA

CHINESE ELM
March 29, 2023

ULMUS PARVIFOLIA

CHINESE ELM

COMMUNITY SIGNAC
CORNER MONUMEN.

COMMUNITY PERIMETER
WALL
LAND

CREATIV
INC.

AMERICA'S LUXURY HOME BUILDER
Landscape Architecture I Plann

POCKET PARK CIRCULATION

WALK - SCORED CONCRETE

LIGUSTRUM HEDGE

ALONG WALL

PODOCARPUS

GRACILIOR

SCREEN TREE

CASSIA LEPETOPHYLLA

MULTI TRUNK TREE
0 Pocket Park - Plan View
0 4'
8'
16'
Scale: 1/16"= 1'-0"

CASSIA LEPETOPHYLLA

MULTI TRUNK TREE

PODOCARPUS

GRACILIOR

SCREEN TREE

LIGUSTRUM HEDGE

ALONG WALL
Section A
0 2'-8" 5-4" 10'_8"
Scale: 3/32"= 1'-0"

SHADE TRELLIS OVERHEAD -

WOOD LATTICE WITH STONE

VENEER OR STUCCO

COLUMNS

SHADE TRELLIS OVERHEAD
CP-06
Landscape Plan - Pocket Park
Toll Brothers
1 CASSIA LEPETOPHYLLA

STREET TREE

PARK BENCHES
Open Play Turf Area
Trash Receptacles
Vista Rose
City of Placentia . California
Conceptual Design
Park Bench
Dog Bag Dispenser/Receptacle -
MuttBags
Metal Overhead/Columns

CONCRETE PAVING WITH SAW CUT

SCORE LINES
March 28, 2023
LAND

CREATIVL
INC.

AMERICA'S LUXURY HOME BUILDER
Landscape Architecture I Planning

PARK CIRCULATION WALK - RAISED PLANTER WITH QUERCUS

AGRIFOLIA - OAK TREE

STEPS TO PARK WITH LOW

RETAINING WALLS

SHADE TRELLIS OVERHEAD
PARK LIGHT (TYP.)

LAGERSTROEMIA

CRAPE MYRTLE TREE ,
Neighborhood Park - Plan View
0 4' 8'
16'
Scale: 1/16"= 1'-0"

LAGERSTROEMIA

CRAPE MRTLE TREE

STEPS TO PARK WITH

LOW RETAINING WALL
Section A
0 2'-8" 5-4" 10'-8"
Scale: 3/32"= 1'-0"

ULMAS PARVIFOLIA

CHINESE ELM TREE

SHADE TRELLIS OVERHEAD
CP-07
Community Park
Toll Brothers

DETENTION BASIN

METAL OVERHEAD

ULMAS PARVIFOLIA

SHADE STRUCTURE / CHINESE ELM TREE

BBQ COUNTERS PERIMETER WALL

RAISED PLANTER WITH QUERCUS

AGRIFOLIA - OAK TREE
Park- Open Lawn Area
Dog Bag/Receptacle
Park Bench -
Section B
0 2,-8" 5-4" 10'_8"
Scale: 3/32"= 1'-0"
Park Light -
Park - Open Lawn Area

CONCRETE PAVING WITH SAW CUT

SCORE LINES

PARK CIRCULATION WALK SHADE TRELLIS OVERHEAD

PERIMETER WALL
Vista Rose
City of Placentia . California
Conceptual Design
Park Trellis
Picnic Bench -

BUILT IN BBQ - FIRE MAGIC UNIT

RAISED PLANTER

WITH SPECIMEN

ACCENT TREE
:1
Planting Along Sloped Edges
Trash Receptacle -

TRELLIS DOWN LIGHTS

PERIMETER WALL

BBQ COUNTERS PARK CIRCULATION WALK
March 28, 2023
LAND

CREATIVE
INC3

AMERICA'S LUXURY HOME BUILDER
Landscape Architecture I Planning

Proposed Plant Palette
Trees

ARBUTUS 'MARINA' MULTI TRUNK

STRAWBERRY TREE

BETULA PENDULA

SILVER BIRCH

CASSIA LEPTOPHYLLA

GOLD MEDALLION TREE

KOELREUTERIA BIPINNATA

CHINESE FLAME TREE

LAGERSTROEMIA INDICA

CRAPE MYRTLE

PINUS HALEPENSIS

ALEPPO PINE

PLATANUS RACEMOSA
CALIF. SYCAMOR

PODOCARPUS GRACILIOR

AFRICAN FERN PINE

ACACIA REDOLENS 'LOW BOY'

PROSTRATE ACACIA
_EYMUS CONDENSATUS 'CANYON PRINCE'

CANYON PRINCE WILD RYE

DHORMIUM TENAX 'SURFER BRONZE'

PITTOSPORUM TOBIRA 'SHIMA'

CREAM DE MINT DWARF PITTOSPORUM

RHAPHIOLEPIS INDICA 'BALLERINA'

INDIAN HAWTHORN

RHAPHIOLEPIS INDICA 'PINKIE'

DWARF PINK

LIGUSTRUM JAPONICUM

WAX LEAF PRIVET
CP-08
Plant Palette
Toll Brothers

QUERCUS AGRIFOLIA

COAST LIVE OAK

RHUS LANCEA

AFRICAN SUMAC

SCHINUS MOLLE

CALIFORNIA PEPPER TREE

ULMUS PARVIFOLIA

CHINESE ELM TREE

AGAVE ATTENUATA 'RAEA'S GOLD'

AGAVE NICHELSIAE X SCABRA

SHARKSKIN

BOUGAINVILLEA

CALANDRINIA GRANDIFLORA

ROCK PURSLANE

DIANELLA TASMANICA 'SILVER

STREAK'

DIETES GRANDIFLORA

NANDINA DOMESTICA 'HARBOR
DWARF'
Shrubs and Groundcovers

RHAPHIOLEPIS UMBELLATA 'MINOR'
ROSA SPP. FLORIBUNDA 'ICEBERG'

ICEBERG ROSE

ROSA X NOASCHNEE

FLOWER CARPET WHITE ROSE

SALVIA LEUCANTHA 'SANTA BARBARA'

SEDUM NUSSBAUMERIANUM

STONECROP

TRACHELOPERMUM ASIATICUM

ASIAN STAR JASMINE

ROSA X MEIGALPIO

RED DRIFT GROUNDCOVER
Vista Rose
City of Placentia . California
Conceptual Design
March 29, 2023
LAND

CREATIV
INC.

AMERICA'S LUXURY HOME BUILDER"
Landscape Architecture I Plann

5 90
Bastanchury Rd
57 91
j
o
o
P^I8 JaWaJDN N
Alta Vosta St
Chapman Ave
E Crowther Ave
Yorba Linda Blvd
—o
Bastanchury Rd J
Buena Vista Ave
E Orangethorpe Ave
La Pa ma Ave
90 PROJECT

LOCATION
91 VICINITY55 MAP
N

LAND USE SUMMARY

DESCRIPTION
TOTAL
LOTS 1 - 100 (RESIDENTIAL;

9.83 AC
LOTS "A" THROUGH "E" ;PRIVATE LOCAL STREET)

2.91 AC
LOTS "G" -"K", "M"-"0", "R" (LANDSCAPE)

0.78 AC.

LOT "F" (PARK)

0.67 AC.

LOTS "L", "P" & "R" (LANDSCAPE AND OIL FACILITIES;

0.20 AC
LOT "Q" (OIL FACILITIES)

0.05 AC

PUBLIC RIGHT OF WAY DEDICATION

0.02 AC
REMAINDER PARCEL (N.A.P.)

2.56 AC
TOTAL GROSS;

17.02 AC

SITE SUMMARY

DESCRIPTION

PROPOSED

TOTAL NUMBER OF UNITS
100

PROJECT NET ACREAGE (EXCLUDES PUBLIC ROW DEDICATION AND REMAINDER PARCEL)

14.44 ACRES

PROJECT DENSITY (NET)

6.93 UNITS PER ACRE

DEVELOPMENT STANDARDS - MEDIUM DENSITY

DESCRIPTION

REQUIRED

PROVIDED

MAXIMUM DENSITY (MEDIUM DENSITY RESIDENTIAL)

UNITS/NET ACRE

MINIMUM SITE SIZE
2,600 SF**
2,754 SF

MAXIMUM LOT COVERAGE (ALLOWED)
100%
34%

MINIMUM BUILDING SETBACK FROM PRIVATE STREET PROPERTY LINE 5'

5.0'

MINIMUM SIDE SETBACK
4'

4.0'

MINIMUM REAR SETBACK
5'**
5' ;TYP.;

MINIMUM BUILDING TO BUILDING SETBACK (TWO-STORY)
10'**
10' (TYP.;

MINIMUM GARAGE SETBACK FROM PRIVATE STREET PROPERTY LINE 5'
18'*
MINIMUM P.F.L.S. FIRE ROAD WIDTH AT GATED ENTRY
13'
15'

MINIMUM CORNER RADIUS FOR LOCAL STREET (CITY)
20'**
20'

MINIMUM OCFA CORNER RADIUS
20'
20' (TYP.)

MINIMUM WIDTH OF LOCAL STREET (CURB FACE TO CURB FACE)
36'
36' (TYP.)
MINIMUM WIDTH OF STREET ALLEYS (CURB FACE TO CURB FACE; 20'
26' (TYP.;
* THERE SHALL NOT BE A GARAGE SETBACK BETWEEN 5 AND 18** FEET FROM A PRIVATE OR DRIVE PER PLACENTIA MUNICIPAL CODE 23.107.100 BUILDING SETBACKS. ** MODIFIED DEVELOPMENTAL STANDARD PER GENERAL PLAN AMENDMENT.

BUILDING SUMMARY (AREA)

UNIT TYPE

BEDROOM

BATHROOMS

TOTAL UNIT
AREA ;SF)
UNITS

NUMBER OF
PLAN 1
4 3
1,874
21 PLAN 2
4 3
2,010
28 PLAN 3
4 3
2,123
28 PLAN 4
4 3
2,199
23*
TOTAL
100
* 3 MODIFIED

PARKING SUMMARY (MEDIUM DENSITY)

ALTA VISTA
VESTING TENTATIVE TRACT MAP NO. 19250
J �`o
J"ct
o

TRACT JEJJ-
NikPi

UNIT TYPE

NUMBER OF

BEDROOMS
NUMBER

OF UNITS

COVERED PARKING

UNCOVERED PARKING

GUEST PARKING

RATE PER UNIT

PROVIDED PER UNIT

RATE PER UNIT

PROVIDED PER PLAN

REQUIRED

PROVIDED
PLAN 1
4 21
2 2
N/A
4 0
60 PLAN 2
4 28
2 2
N/A
56 PLAN 3
4 28
2 2
N/A
56 PLAN 4
4 23
2 2
N/A
8 TOTALS
100
200
124

9.7.2022
J
Toll Brothers
71-
K

CRIMSON LINE
l�l
R=25.0

3.0' MAX

RETAINING WALL

EXISTIN MENT TO S UTH

ALIFORNIA E N UNDE GROUND

ELECTRICAL S Y SYSTEMS
EXISTING 11 EASE NT TO
CAU ORNI EDISON FOR P u : IC
� AND INCIQENTAL
OUTHER

TI LITI ES
RPOSES

SITE PLAN

ALTA VISTA I TOLL BROTHERS

PROPOSED FREE STANDING SOUND

WALL, ULTIMATE HEIGHT TO BE

DETERMINED BY SITE SOUND STUDY

PROPOSED FREE STANDING SOUND

WALL, THE ULTIMATE HEIGHT TO BE

DETERMINED BY SITE SOUND STUDY

4.5' MAX

RETAINING WALL
Ti NJ AND PH
pApiciLl
NJAJPJ

PROPOSED RETAINING SOUND WALL,

ULTIMATE HEIGHT TO BE

DETERMINED BY SITE SOUND STUDY

OPOSED UNDERGROUND
DETENT
REQUIRE"

LIMIT OF

R -TANK
ON BiSIN
DETENTION =
/(.93 AC FT

R -TANK (P
ftI
EXIST'

GRAPHIC SCALE
40 0 20 40
80 ( IN FEET )
1 inch = 40 ft.

LEGEND

DOMESTIC WATER LINE (PROP)

SANITARY SEWER LINE (PROP)

RECYCLED WATER LINE (PROP)

STORM DRAIN LINE (PROP -

CITY OF PLACENTIA)

DOMESTIC WATER LINE (EXIST)

SANITARY SEWER LINE (EXIST)
STORM DRAIN LINE (EXIST) _ _ = SD= _

STREET CENTER LINE

RIGHT OF WAY

PROPOSED LOT LINE

RECORDED LOT LINE
RECORDED TRACT (N.A.P.)

FACE OF CURB & GUTTER

TRACT BOUNDARY

EASEMENT

EXISTING CONTOUR

PROPOSED CONTOUR

FIRE HYDRANT

CATCH BASIN (PROP)

STREET LIGHT

RETAINING WALL

PROPOSED STREET OR WALK GRADE
PROPOSED TRACT 19250 LOT NO.

PROPOSED TRACT 19250 LOT LETTER
P.F.L.S. TURNAROUND

EXISTING OIL WELL
DW
JJ
RW
SD
S
18176
205
/T\

5.0%
1 A

EASEMENT NOTES

EASEMENT TO GOLDEN STATE WATER

COMPANY FOR WATER PURPOSES

EASEMENT TO THE CITY OF PLACENTIA

FOR SANITARY SEWER PURPOSES

EASEMENT TO THE CITY OF PLACENTIA

FOR STORM DRAIN PURPOSES

EASEMENT FOR EMERGENCY ACCESS

PURPOSES TO THE CITY OF PLCAENTIA

CRIMSON LINE EASEMENT FOR OIL

PURPOSES

EASEMENT TO THE CITY OF PLACENTIA

FOR SIDEWALK AND UTILITY PURPOSES
r T
SHEET C3
SHEET C2,

INDEX MAP

MWILSON MIKAMI

W CORPORATION
Wilson Mikami Corporation
9 Corporate Park, Suite 100, Irvine, CA, 92606
T: (949) 679-0090 I F: (949) 679-0091
AMERICA'S LUXURY HOME BUILDER®

4.5' MAX

RETAINING WALL
EX. PERIM

PROPOSED FREE STANDING SOUND

WALL, ULTIMATE HEIGHT TO BE

DETERMINED BY SITE SOUND STUDY

9.6.2022

5.Q1

3.0' MAX

RETAINING WALL

5.0 5.0' MAX

RETAINING WALL

25.7 3.0' MAX

5.8 RETAINING W
r` 23
ai
r),
1 1 M

5.0 6.2
N
f -O_ 7
-
1 /6.14 3.Q

ALTA VISTA
VESTING TENTATIVE TRACT MAP NO. 19250

3.0 14V/ 15
.77
40A,
----O-----� 5.0

22.3 88

20.6 1L_11 22.3
Toll Brothers
II

3.0 2
CRIMSON` LINE
si ll
off
.0 3.0
o§
U) uio
R=3.0'
(1YP.)
\'-25.O'

29. EX. PERIMETER
WALL
CRIMSON LINE _
II

PROPOSED FREE STANDING SOUND

ALL THE ULTIMATE HEIGHT TO BE

DETERMINED BY SITE SOUND STUDY
•

4.5' MAX

RETAINING WALL

EASEMENT FOR PUBLIC UTILITIES AND ACCESS RIGHTS,
//7 AND WATER UTILITY PURPOSES
-
SHOWN AS LOT 'C' ON TR15700 FINAL MAP

PEDESTRIAN

ACCESS GATES

OF PIPE

SITE PLAN

ALTA VISTA I TOLL BROTHERS

PROPOSED FREE STANDING SOUND

WALL, ULTIMATE HEIGHT TO BE

DETERMINED BY SITE SOUND STUDY
iMAJND Fi
NH\
r
J

GRAPHIC SCALE
40 0 20 40
80 ( IN FEET )
1 inch = 40 ft.

LEGEND

DOMESTIC WATER UNE (PROP)

SANITARY SEWER LINE (PROP)

RECYCLED WATER LINE (PROP)

STORM DRAIN UNE (PROP -

CITY OF PLACENTIA)

DOMESTIC WATER LINE (EXIST)

SANITARY SEWER LINE (EXIST)
STORM DRAIN LINE (EXIST) _ _ = SD= _

STREET CENTER LINE

RIGHT OF WAY

PROPOSED LOT LINE

RECORDED LOT LINE
RECORDED TRACT (N.A.P.)

FACE OF CURB & GUTTER

TRACT BOUNDARY

EASEMENT

EXISTING CONTOUR

PROPOSED CONTOUR

FIRE HYDRANT

CATCH BASIN (PROP)

STREET LIGHT

RETAINING WALL

PROPOSED STREET OR WALK GRADE
PROPOSED TRACT 19250 LOT NO.

PROPOSED TRACT 19250 LOT LETTER
P.F.L.S. TURNAROUND

EXISTING OIL WELL
DW
RW
SD
----SS
J
205
O--0

5.0%
1 A

EASEMENT NOTES

EASEMENT TO GOLDEN STATE WATER

COMPANY FOR WATER PURPOSES

EASEMENT TO THE CITY OF PLACENTIA

FOR SANITARY SEWER PURPOSES

EASEMENT TO THE CITY OF PLACENTIA

FOR STORM DRAIN PURPOSES

EASEMENT FOR EMERGENCY ACCESS

PURPOSES TO THE CITY OF PLCAENTIA

EASEMENT TO THE CITY OF PLACENTIA

FOR CRIMSON LINE PURPOSES

EASEMENT TO THE CITY OF PLACENTIA

FOR SIDEWALK AND UTILITY PURPOSES
I
SHEET C3
FSHE7 021

4.3 SHEET Cl

INDEX MAP
0 [//,WILSON MIKAMI

W CORPORATION
Wilson Mikami Corporation
9 Corporate Park, Suite 100, Irvine, CA, 92606
T: (949) 679-0090 I F: (949) 679-0091
AMERICA'S LUXURY HOME BUILDER®

PLACENTIA, CALIFORNIA
NOTE: SQUARE FOOTAGE MAY VARY BASED ON CALCULATION METHODS THESE DRAWINGS ARE INTENDED FOR DESIGN DEVELOPMENT AND PRELIMINARY STUDIES ONLY AND ARE NOT TO BE USED FOR ANY OTHER PURPOSE, SUCH AS FINAL PLOTTING OR FINAL ENGINEERING. COPYRIGHT WOODLEY ARCHITECTURAL GROUP, INC THESE DRAWINGS MAY NOT BE USED OR DUPLICATED WITHOUT THE EXPRESS WRITTEN PERMISSION OF WOODLEY ARCHITECTURAL GROUP, INC. 02 ALTA VISTA
VESTING TENTATIVE TRACT MAP NO. 19250
EX. PERIMETER
WALL
EX. PERIM
WALL

9.6.2022
N
2'1.0 I
MAX

ETAINING WALL
_-�
I6.2r) 3Q
Toll Brothers
o I_ 5.0

5.0r".: I
:5.Q
133,

5.0 J r.,) �� flr
-11 E3
JD
L J
EX. PERIMETER
WALL
R=20
-�= 3.0' MAX

RETAINING WALL
0'

20.0 I

34.2 33.7

20.0 33.6
X30
4 ui 5.0

4.5'MAX

10.E 0 RETAINING WALL1 0
D.W.
sir _

SITE PLAN

ALTA VISTA I TOLL BROTHERS
RAcT j409%
Ar

3.0' MAX

RETAINING WALL

PERIMETER
EX. PERIMETER
WALL
b �.

GARTEN DRIVE

GRAPHIC SCALE
40 0 20 40
80 ( IN FEET )
1 inch = 40 ft.

LEGEND

DOMESTIC WATER LINE (PROP) DW

SANITARY SEWER UNE (PROP) SS

RECYCLED WATER LINE (PROP) RW

STORM DRAIN LINE (PROP- SD

CITY OF PLACENTIA)

DOMESTIC WATER UNE (EXIST) - -DW- - -

SANITARY SEWER LINE (EXIST) - - - -SS - -
STORM DRAIN UNE (EXIST) _ _ = SD= _

STREET CENTER LINE

RIGHT OF WAY - -

PROPOSED LOT UNE

RECORDED LOT LINE
RECORDED TRACT (N.A.P.) 18178

FACE OF CURB & GUTTER

TRACT BOUNDARY

EASEMENT

EXISTING CONTOUR

PROPOSED CONTOUR

FIRE HYDRANT

CATCH BASIN (PROP)

STREET LIGHT

RETAINING WALL

PROPOSED STREET OR WALK GRADE
PROPOSED TRACT 19250 LOT NO.

PROPOSED TRACT 19250 LOT LETTER
P.F.L.S. TURNAROUND

EXISTING OIL WELL
205
is
0--0

5.0%
1 A

EASEMENT NOTES

EASEMENT TO GOLDEN STATE WATER

COMPANY FOR WATER PURPOSES

EASEMENT TO THE CITY OF PLACENTIA

FOR SANITARY SEWER PURPOSES

EASEMENT TO THE CITY OF PLACENTIA

FOR STORM DRAIN PURPOSES

EASEMENT FOR EMERGENCY ACCESS

PURPOSES TO THE CITY OF PLCAENTIA

EASEMENT TO THE CITY OF PLACENTIA

FOR CRIMSON LINE PURPOSES
SHEET C3
'SHEET C2,
SHEET Cl

INDEX MAP
ij)ij\ WILSON MIKAMI

W CORPORATION
Wilson Mikami Corporation
9 Corporate Park, Suite 100, Irvine, CA, 92606
T: (949) 679-0090 I F: (949) 679-0091
AMERICA'S LUXURY HOME BUILDER®

89.0' ROW
R/W

10.0'

5.0'

LANDSCAPE LOT
kiktatimuml
WALK
R/W

5. 6" C&G

69.0'

25.0'

10.0'

15.0'

4. 15.0'
6" CURB 6" CURB
PROPOSED 8" DW1 14.0' -

RESIDENT LANE

2.0%
SECTION "A -A"
(NO PARKING ALLOWED EITHER SIDE)
N.T.S.

PORTION OF STREET "A"
(PRIVATE STREET)

56.0' ROW
6" CURB
R/W

5.0'

36.0'

18.0'

5.0'

2.0%
WALK 6" &C G

8.0'

PARKING

2.0% 2.0%

8.0'

PARKING
PROPOSED 8" DW
-'

PROPOSED SD

SIZE VARIES
SECTION "E -E"
TR19250 BNDY.

PROPOSED FREE STANDING SOUND

WALL, ULTIMATE HEIGHT TO BE

DETERMINED BY SITE SOUND STUDY

EXISTING OIL FACILITIES

5.3'
PROPOSED 4.5' MAX

RETAINING WALL

0.5' CONCRETE SWALE

RESIDENTIAL
(PARKING ALLOWED ON BOTH SIDES)
N.T.S.

STREET "C"
(PRIVATE STREET)
R/W

4.0'

2.0%
r WALK

6.0'- \_ 6„ C&G
PROPOSED 8" SS

4. 34.0' ROW
R/W

2.0%

0.5' CONCRETE BAND

28.0'
VARIES
VARIES

10.0'-13.0'

8.0'

PARKING
PROPOSED 8" SS
TR19250 BNDY.

BLANKENSHIP CIR.

PROPOSED FREE
f STANDING SITE WALL
PROPOSED 4.5' MAX

RETAINING WALL
SECTION "N -N"
N.T.S.

9.7.2022

14.0'

2.0%

7.0'

15.0'-18.0'

5.0'

VISITOR LANE

2.0%
6" CURB

10.0'
r
6" C&G
R/W

5.0'

5.0'
R/W

10.0' I 5.

5. 60.0' ROW
4d.0'

LANDSCAPE LOT
WALK
6" C&G

56.0' ROW

36.0'

15.0'

6.0'

2.0%
10i0'
6" CURB
PROPOSED 8" DW

15.0'

2.0%
6" CURB
SECTION "B -B"
(NO PARKING ALLOWED EITHER SIDE)
N.T.S.

PORTION OF STREET "A"
(PRIVATE STREET)

18.0'

5.0'

5.0'
R/W

2.0%
WALK -7-I6„ C&G

RESIDENTIAL
VARIES, MINIMUM N 114'

2.0%
WALK
\_6" C&G
PROPOSED 8" DW
PROPOSED 25.0' EASEMENT

8.0'

PARKING

2.0%

6.0'
PROPOSED 8" SSJ

8.0'

PARKING

2.0%
-6.0'--I
C)\_ PROPOSED SD

SIZE VARIES
SECTION "F -F"
(PARKING ALLOWED ON BOTH SIDES)
N.T.S.

PORTION OF STREET "A" & STREET "B"
(PRIVATE STREET)
TR19250 BNDY.

ALTA VISTA DRIVE

3.0'
MIN
WALK
VARIES
N 8.0'-19.0'
EXIST. 8.0'

7.0' 4" FLARED CURB
0 cc
PROPOSED 8" DW
PROPOSED 36" SD

EXISTING
GROUND
RESIDENTIAL tit
PAD
PL

3.0'
DEEP
PROPOSED 4.5' MAX RETAINING SITE

WALL, TOTAL HEIGHT PER CITY OF

PLACENTIA MUNICIPAL CODE
SECTION "I -I"

20.0'

EXISTING

CRIMSON
LINE
N.T.S.

PROPOSED

CRIMSON
LINE
SECTION "O -O"
N.T.S.

3.0' MAX.

RETAINING
WALL

RESIDENTIAL
PAD
PROPOSED 3.0' MAX

RETAINING WALL

4.5' MAX.

RETAINING
WALL

RESIDENTIAL
PAD
PL
WALK
PL

10.0'

EASEMENT

5.0'

4.5' MAX.

RETAINING
WALL

14.4' MIN.

RESIDENTIAL
PAD

3.0'
DEEP

PROPOSED

CRIMSON LINE
SECTION "P -P"
N.T.S.

Toll Brothers

EXISTING
GROUND

EXISTING

CRIMSON
LINE

PROPOSED PERIMETER

SITE WALL

RESIDENTIAL

10.0'
R/W

2.0%
6" C&G

PROPOSED SD

SIZE VARIES

0.5' CONCRETE BAND
R/W
R/W

56.0' ROW
R/W

5.0'

5.0'
361.0'

18.0'

5.0'

2.0%
WALK -7
6" C&G

8.0'

PARKING

2.0%

10.0'

EASEMENT

2.0%

8.0'

PARKING
PROPOSED 8" DW

27.0' ROW

PROPOSED SD

SIZE VARIES
R/W

26.0'

6.0' 5.0' h-8.0'
PROPOSED 8" DW
PROPOSED 12" SD
PROPOSED 25.0'

11.5'

2.0%
6" C&G
PROPOSED 8" SS

PROPOSED CRIMSON LINE
SECTION "C -C"
(PARKING ALLOWED ON BOTH SIDES)
N.T.S.

PORTIONS OF STREET "D"
(PRIVATE STREET)
" FLARED CURB
PROPOSED 8" SS
SECTION "G -G"
(NO PARKING ALLOWED ON BOTH SIDES)
N.T.S.

STREET "B" ALLEY
(PRIVATE STREET ALLEY)
TR19250 BNDY.

EASEMENT ALTA VISTA DRIVE
EXISTING 8.0
WALK
VARIES
N 8.0'-13.0'
SECTION "J -J"

3.0' MAX

RETAINING WALL
RESIDENTIAL tit
PAD
N.T.S.

10.0'

EASEMENT
PL
EX.

PERIMETER
WALL
EX. RESIDENTIAL
PAD
PROPOSED 8" DW
SECTION "Q -Q"
N.T.S.

R/W
VARIES
VARIES

0.5' CONCRETE BAND -\
TR19250 BNDY.

3.3'

EXISTING FREE

STANDING SITE WALL

EXISTING COMMERCIAL

SECTIONS

ALTA VISTA I TOLL BROTHERS
PROPOSED 5.0' MAX

RETAINING WALL
WALK

34.0' ROW

28.0'

10.0'-13.0'

8.0'

PARKING
PROPOSED 8" SS
VARIES
N 4.5'-6.5'

14.0'

2.0%

7.0'

15.0'-18.0'

5.0'
R/W
R/W

56.0' ROW
R/W

5.0'

36.0'

18.0'

5.0'

2.0%
WALK -7
WALK

9.0' 6.0'H 4" FLARED CURB
PROPOSED 8" DW
PROPOSED 36" SD
SECTION "H -H"
(PARKING ALLOWED ON ONE SIDE)
N.T.S.

PORTION OF STREET "D"
(PRIVATE STREET ALLEY)

0.5' CONCRETE SWALE

RESIDENTIAL
SECTION "K -K"

3.0' MAX

RETAINING WALL

PROPOSED PARK
N.T.S.

20.0'

EASEMENT
TR19250 BNDY.

TR19250 BNDY.

3.0' 5.2'

EXISTING FREE

STANDING SITE WALL
MIN.
kelik
PROPOSED 3.0' MAX

RETAINING WALL

EXISTING

CHAIN -LINK FENCE

FLOWLINE

5.0' 5.0'

2.0% 2.0% EX. PARK
PROPOSED 12" SD

PROPOSED ELECTRICAL

CONDUIT
0 PROPOSED 8" DW
SECTION "S -S"
N.T.S.

8.0'

PARKING

2.0%

10.0'

EASEMENT

2.0%

8.0'

PARKING
6" C&G - 6.0'
PROPOSED 8" SS-"

PROPOSED CRIMSON LINE
R/W

4.5 6.5't

2.0%
C&G
PROPOSED 8" DW

PROPOSED SD

SIZE VARIES
SECTION "D -D"
(PARKING ALLOWED ON BOTH SIDES)
N.T.S.

PORTION OF STREET "A"
(PRIVATE STREET)

5.5'

56.0' ROW

36.0'

18.0'

18.0'
WALK

5.5'

4.5 R/W

2.0%
WALK ->
6" C&G

8.0'

PARKING

6.0'
PROPOSED 8" SSJ

0.5' CONCRETE SWALE

RESIDENTIAL
SECTION "L -L"
N.T.S.

2.0%

8.0'

PARKING

2.0%

2.0%
''•\_ WALK
-6.0'--] L -6.0'H 6 C&G
PROPOSED 8" DW

PROPOSED SD

SIZE VARIES
SECTION "R -R"
(PARKING ALLOWED ON BOTH SIDES)
N.T.S.

PORTION OF STREET "B"
(PRIVATE STREET)

0.5' CONCRETE SWALE

RESIDENTIAL
TR19250 BNDY.

3.0'

EXISTING FREE

STANDING SITE WALL

EXISTING RESIDENTIAL
PROPOSED 4.5' MAX

RETAINING WALL
SECTION "M -M"
N.T.S.
[//,WILSON MIKAMI

W CORPORATION
Wilson Mikami Corporation
9 Corporate Park, Suite 100, Irvine, CA, 92606
T: (949) 679-0090 I F: (949) 679-0091
AMERICA'S LUXURY HOME BUILDER®

PLACENTIA, CALIFORNIA
NOTE: SQUARE FOOTAGE MAY VARY BASED ON CALCULATION METHODS THESE DRAWINGS ARE INTENDED FOR DESIGN DEVELOPMENT AND PRELIMINARY STUDIES ONLY AND ARE NOT TO BE USED FOR ANY OTHER PURPOSE, SUCH AS FINAL PLOTTING OR FINAL ENGINEERING. COPYRIGHT WOODLEY ARCHITECTURAL GROUP, INC THESE DRAWINGS MAY NOT BE USED OR DUPLICATED WITHOUT THE EXPRESS WRITTEN PERMISSION OF WOODLEY ARCHITECTURAL GROUP, INC.

ALTA VISTA
VESTING TENTATIVE TRACT MAP NO. 19250

BLANKENSHIP CIR

VILLAGE CENTER OF ROSE

SHOPPING MALL

PARKING SUMMARY
1 BUILDINGS
UNITS

RESIDENCE STALLS

GUEST STALLS
*REQUIRED

PROVIDED

COVERED

PROVIDED

UNCOVERED
**REQUIRED

PROVIDED

SINGLE FAMILY HOMES
100
100
200
200
124
NONE
60 TOTAL
324
60 *2 PARKING STALLS ARE REQUIRED PER UNIT. ONE BEING COVERED PER CITY OF PLACENTIA MUNICIPAL CODE 23.107.110. **THE REQUIRED NUMBER OF RECREATIONAL VEHICLES AND GUEST PARKING STALLS PER CITY OF PLACENTIA MUNICIPAL CODE 23.107.110 FOR MEDIUM DENSITY RESIDENTIAL IS NONE. 0 PARKING PLAN

9.7.2022

GRAPHIC SCALE
50 0 25 50
100
( IN FEET )
1 inch = 50 ft.

F
co
Qy
I/
20'
CURB -

PARKING STALL DIMENSION PER CITY OF PLACENTIA MUNICIPAL CODE

23.78.040 STALL LINES ARE SHOWN FOR ILLUSTRATIVE PURPOSES ONLY AND WILL NOT BE INSTALLED.
val
20'

ON -STREET

TYPICAL PARALLEL PARKING STALL DETAIL
LEGEND

STREET CENTER LINE

LOT LINE
FIRE HYDRANT WITH 15'

NO OBSTRUCTION RADIUS

STREET LIGHT

VISITOR STALL

LETTER LOT

INDICATES LOT NUMBERS

INDICATES BUILDING TYPE
P.F.L.S. TURNAROUND
A

TYPICAL RESIDENCE

PARKING STALL DETAIL

AAWILSON MIKAMI

W CORPORATION
Toll Brothers
AMERICA'S LUXURY HOME BUILDER®

ALTA VISTA I TOLL BROTHERS

Wilson Mikami Corporation
9 Corporate Park, Suite 100, Irvine, CA, 92606
T: (949) 679-0090 I F: (949) 679-0091
05 ALTA VISTA
VESTING TENTATIVE TRACT MAP NO. 19250

2.5' MAX
R rAINING W
0 NIAJPJ

9.6.2022
Toll Brothers
N,A,c,;`
PAD=
293.4 PAD= PROP. 8"
292.7 PVC (TYP.)
PROP. BROOKS
BOX (TYP.) ,
PAD
292.4
N
PP. CATCH
N
BASIN
K N
/290.91
EC -FS
PROP. ATCH
BASIN
ROP. JUN TISN

STRUCTUR
PROP. )JUNCTION

STRUCTURE
k
PROP. JUNCTION

STRUCTURE
PROP. CATCH
BASIN
R A ( 11 15699
NJ1- J J J
PROP. JUNCTION

STRUCTURE
PROP. 24" ADS
PAD=
292.0
PROP. CATCH BASIN
ROP.18" ADS
PROP. 30" ADS
PAD=
289.9
PAD
290.14
j \JJ��JJ�J

4.5' MAX

RETAINING WALL
PROP. JUNCTION

STRUCTURE
PROP. 36" ADS

PMANDPH
r f'1 riL
NIAIPJ
T OF

R -TANK
RETAI
PROP. 36" AbS

0.680 AC.

3.0' MAX

ING WALL

PROPOSED

UNDERG UND

DETENTI S N BASIN
F
RE o . 'ED DETENT =
R —TA (PENT
b.
`L� RET I
PROP. 12" PVC

LOWFLOW
LIMIT
R —T

LIMIT OF
R —TANK

CONCEPTUAL GRADING AND DRAINAGE PLAN

ALTA VISTA I TOLL BROTHERS
LEGEND

STORM DRAIN LINE (PROP- SD

CITY OF PLACENTIA)
STORM DRAIN LINE (EXIST) _ _ = SD= _

STREET CENTER LINE

RIGHT OF WAY

PROPOSED LOT LINE

RECORDED LOT LINE
RECORDED TRACT (N.A.P.)

FACE OF CURB & GUTTER

TRACT BOUNDARY
EXISTING CONTOUR 205
PROPOSED CONTOUR 205

CATCH BASIN (PROP)

STREET LIGHT

RETAINING WALL

PROPOSED STREET OR WALK GRADE
PROPOSED TRACT 19250 LOT NO.

PROPOSED TRACT 19250 LOT LETTER

EXISTING OIL WELL

FLOW DIRECTION
18116
I-
SHEET C8
F$1i Td7i
00--0

5.0%
1 A
Mow -
SHEET C6

INDEX MAP

GRAPHIC SCALE
40 0 20 40
( IN FEET )
1 inch = 40 ft.
[//,WILSON MIKAMI

W CORPORATION
Wilson Mikami Corporation
9 Corporate Park, Suite 100, Irvine, CA, 92606
T: (949) 679-0090 I F: (949) 679-0091
80 AMERICA'S LUXURY HOME BUILDER®

ALTA VISTA
VESTING TENTATIVE TRACT MAP NO. 19250
1 D

4.5' MAX

RETAINING WALL
D
EX. PERIMETER
WALL

9.6.2022
Toll Brothers
Im
29637
EVC-FS
G
l)
PROP.
18" ADS,
PROP. JUNCTION

STRUCTURE
PAD= PROP. CATCH
292.4 BASIN PROP. 24" ADS
PROP. CATCH BASIN
PROP. 18" ADS
I
•
R PI iMAND PI Fi
pjL\R c F: L

OF PIPE

N J J J

CONCEPTUAL GRADING AND DRAINAGE PLAN

ALTA VISTA I TOLL BROTHERS
f/ 1 4•111 IIIMII
1 LEGEND

STORM DRAIN LINE (PROP- SD

CITY OF PLACENTIA)
STORM DRAIN LINE (EXIST) _ _ = SD= _ _

STREET CENTER LINE

RIGHT OF WAY - -

PROPOSED LOT LINE

RECORDED LOT LINE
RECORDED TRACT (N.A.P.) J J 7 6

FACE OF CURB & GUTTER
TRACT BOUNDARY fl - - fl
EXISTING CONTOUR 205
PROPOSED CONTOUR 205

CATCH BASIN (PROP)

STREET LIGHT

RETAINING WALL

PROPOSED STREET OR WALK GRADE
PROPOSED TRACT 19250 LOT NO.

PROPOSED TRACT 19250 LOT LETTER

EXISTING OIL WELL

FLOW DIRECTION
o--0
F - _I -I
I -±
SHEET C8
!-
1 _ -
I
I _ � �
r
SHEET C7,
•
SHEET C6

INDEX MAP

5.0%

IIIIIIIN-

GRAPHIC SCALE
40 0 20 40
1 A
( IN FEET )
1 inch = 40 ft.
[//,WILSON MIKAMI

W CORPORATION
Wilson Mikami Corporation
9 Corporate Park, Suite 100, Irvine, CA, 92606
T: (949) 679-0090 I F: (949) 679-0091
80 AMERICA'S LUXURY HOME BUILDER®

9.6.2022
Toll Brothers
EX. PERIMET
WALL
EX. PERIMETER
WALL

4.5'

1.00X
PAD=
i 304.0
PAD=
-0- -303.0-0- - -
- PROP. 8"
PVC (TYP.)�
.0' MAX �I

ETAINING WALL
PAD=
300.1
1 �
/ -
PAD=
298.1
PROP.
12" PVC
rr -11
PAD=
300.5
PROP. 8"
PVC (TYP.)
PROP. BROOKS
BOX (TYP.)

1.OQ%
(TYP.)
PROP. CATCH
BASIN
PAD
o 298.4 7"
PROP. 8"
ADS
296.52 /
BVC-FS
c ilcn olf0 1 -WY. !HIV'
PAD= 301.9
PROP. 8" PVC
(TYP.)
100%
(TYP.)
PROP. BROOKS
BOX (TYP.)
PROP. JUNCTION
STRUCTURE PAD=
301.5
\1/
299.2 I
PROP. 18" ADS
298.97

PVI-FS- OH
I g
29g. 7
BVC-FS
296.77
296.27
PVI-FS
PAD=
300.1
PAD=
298.0
PROP. JUNCTION - -
\, STRUCTURE
PAD=
303.5
1 3.0' MAX

RETAINING WALL
PAD=
300.1 «1
cblo

4.5' MAX I

RETAINING WALL
X. PERIMETER
WAL.

PAD=
298.0
7r�� r7 J% J J %
EX. PERIMETER
WL
l�
A1P_I

CONCEPTUAL GRADING AND DRAINAGE PLAN

ALTA VISTA I TOLL BROTHERS
LEGEND

STORM DRAIN LINE (PROP- SD

CITY OF PLACENTIA)
STORM DRAIN LINE (EXIST) _ _ = SD= _ _

STREET CENTER LINE

RIGHT OF WAY

PROPOSED LOT LINE

RECORDED LOT LINE
RECORDED TRACT (N.A.P.)

FACE OF CURB & GUTTER

TRACT BOUNDARY
EXISTING CONTOUR 205
PROPOSED CONTOUR 205

CATCH BASIN (PROP)

STREET LIGHT

RETAINING WALL

PROPOSED STREET OR WALK GRADE
PROPOSED TRACT 19250 LOT NO.

PROPOSED TRACT 19250 LOT LETTER

EXISTING OIL WELL

FLOW DIRECTION
18116
JI
SHEET C8
2 [SHEET C7,
. c

5.0%
1 A
\ I
� I
SHEET C6

INDEX MAP

GRAPHIC SCALE
40 0 20 40
( IN FEET )
1 inch = 40 ft.
ij)ij\ WILSON MIKAMI

W CORPORATION
Wilson Mikami Corporation
9 Corporate Park, Suite 100, Irvine, CA, 92606
T: (949) 679-0090 I F: (949) 679-0091
80 AMERICA'S LUXURY HOME BUILDER®

9.6.2022
Toll Brothers
N
NNNN
N

PEDESTRIAN
GATE

WALL AND FENCE CONCEPTUAL PLAN

ALTA VISTA I TOLL BROTHERS
1 GRAPHIC SCALE
50 0 25 50
LEGEND

PROPOSED PERIMETER WALL

PROPOSED PERIMETER RETAINING WALL

PROPOSED PERIMETER SOUND WALL

PROPOSED PERIMETER RETAINING SOUND WALL

PROPOSED INTERIOR WALL

PROPOSED RETAINING INTERIOR WALL

EXISTING WALL

PROPOSED PILASTER
SHEET C10
-9�
IIIP-SHEET C9

INDEX MAP
1 100
( IN FEET )
1 inch = 50 ft.
•

WILSON MIKAMI

W CORPORATION
Wilson Mikami Corporation
9 Corporate Park, Suite 100, Irvine, CA, 92606
T: (949) 679-0090 I F: (949) 679-0091
AMERICA'S LUXURY HOME BUILDER°

9.6.2022
Toll Brothers

WALL AND FENCE CONCEPTUAL PLAN

ALTA VISTA I TOLL BROTHERS

GRAPHIC SCALE
50 0 25 50
LEGEND

PROPOSED PERIMETER WALL

PROPOSED PERIMETER RETAINING WALL

PROPOSED PERIMETER SOUND WALL

PROPOSED PERIMETER RETAINING SOUND WALL

PROPOSED INTERIOR WALL

PROPOSED RETAINING INTERIOR WALL

PROPOSED IRON FENCE

EXISTING WALL
SHEET 010
H
'9
4?
SHEET C9
L
100
( IN FEET )
1 inch = 50 ft.

INDEX MAP
i

MWILSON MIKAMI

W CORPORATION
Wilson Mikami Corporation
9 Corporate Park, Suite 100, Irvine, CA, 92606
T: (949) 679-0090 I F: (949) 679-0091
AMERICA'S LUXURY HOME BUILDER°

C10

E
n
N
O

0. 9/07/22
H
H-
V
LEGAL DESCRIPTION:

S ING
N
A
A
IV
A VIS
RAC
A
AP
NO.
19250
PARCEL 1: :APNS: 341-501-01 THROUGH 341-501-65;
LOTS 1 THROUGH 62, INCLUSIVE AND LOTS A, B AND C OF TRACT MAP NO. 15700, IN THE CITY OF PLACENTIA, COUNTY OF ORANGE, STATE OF CALIFORNIA, AS PER MAP RECORDED IN BOOK 854, PAGES 17 TO 22 INCLUSIVE OF MISCELLANEOUS MAPS, IN THE OFFICE OF THE COUNTY RECORDER OF SAID COUNTY. jr-
r
7 EXCEPTING THEREFROM FROM A PORTION OF SAID LAND ALL CRUDE PETROLEUM OIL, ASPHALTUM, MALTHA, TAR, GAS AND ANY AND ALL OTHER HYDROCARBON SUBSTANCES IN, UPON AND UNDER SAID LAND, AS RESERVED BY NATHAN FRANK MORSE AND LOTTIE E. MORSE, HIS WIFE, IN A DEED RECORDED JANUARY 29, 1920, IN BOOK 356, PAGE 65 OF DEEDS.

ALSO EXCEPTING FROM A PORTION OF SAID LAND ALL AND ALL KINDS OF CRUDE PETROLEUM OIL, ASPHALTUM, MALTHA, TAR, GAS AND ANY AND ALL OTHER HYDROCARBON SUBSTANCE IN, UPON OR UNDER SAID PARCEL OF LAND, AS RESERVED BY NATHAN FRANK MORSE AND LOTTIE E. MORSE, HIS WIFE, IN A DEED RECORDED JANUARY 4, 1922, IN

46 47
49 50
52 BOOK 410, PAGE 205 OF DEEDS.

ALSO EXCEPTING FROM A PORTION OF SAID LAND ALL OIL, GAS AND OTHER HYDROCARBON SUBSTANCES AND ALL MINERALS WHICH MAY BE SITUATED IN OR UNDER SAID 45 48
51 53
57 \
90 PREMISES, AS RESERVED BY HAROLD H. COYLE AND GENEVIEVE B. COYLE, HIS WIFE, AND LUMAN N. BOGUE AND HELEN C. BOGUE, HIS WIFE, IN A DEED RECORDED JANUARY 6, 1928, IN BOOK 117, PAGE 234 OF OFFICIAL RECORDS.

Bastanchury Rd
-71
\

ALSO EXCEPTING FROM AN UNDIVIDED ONE-THIRD INTEREST OF ALL OIL, CRUDE PETROLEUM, ASPHALTUM, MALTHA, TAR, GAS AND OTHER HYDROCARBON SUBSTANCES IN AND UNDER SAID LAND CONVEYED TO BESS H. MORSE, AS HER SEPARATE PROPERTY, BY DEEDS RECORDED MARCH 16, 1933 AND JUNE 2, 1933 IN BOOK 601, PAGE 296 AND IN 43 [ 54
55 Bastanchury
Rd z
BOOK 611, PAGE 417 BOTH OF OFFICIAL RECORDS, RESPECTIVELY.

D
c
/
Co
42 c
��
41 57
56 Yorba
PARCEL 2: (APN: 341-501-66;
J
3' co
Linda Blvd
THE DESIGNATED REMAINDER PARCEL OF TRACT MAP NO. 15700, IN THE CITY OF PLACENTIA, COUNTY OF ORANGE, STATE OF CALIFORNIA, AS PER MAP RECORDED IN BOOK 854, C
57 z e ppl� Or /
PAGES 17 TO 22 INCLUSIVE OF MISCELLANEOUS MAPS, IN THE OFFICE OF THE COUNTY RECORDER OF SAID COUNTY. 39 40
58 59
Q Q
c o
Buena Vista Ave -

EXCEPTING THEREFROM FROM A PORTION OF SAID LAND ALL CRUDE PETROLEUM OIL, ASPHALTUM, MALTHA, TAR, GAS AND ANY AND ALL OTHER HYDROCARBON SUBSTANCES IN, a
;
z
s
UPON AND UNDER SAID LAND, AS RESERVED BY NATHAN FRANK MORSE AND LOTTIE E. MORSE, HIS WIFE, IN A DEED RECORDED JANUARY 29, 1920, IN BOOK 356, PAGE 65 OF z
90 DEEDS.
38 37
C 61
60 /
m Q Alta Vosta St — o
J
gi
Chapman Ave

ALSO EXCEPTING FROM A PORTION OF SAID LAND ALL AND ALL KINDS OF CRUDE PETROLEUM OIL, ASPHALTUM, MALTHA, TAR, GAS AND ANY AND ALL OTHER HYDROCARBON

PROJECT
SUBSTANCE IN, UPON OR UNDER SAID PARCEL OF LAND, AS RESERVED BY NATHAN FRANK MORSE AND LOTTIE E. MORSE, HIS WIFE, IN A DEED RECORDED JANUARY 4, 1922, IN SHEET 6
36 35

63 64
I
E Crowther Ave E Orongethorpe Ave

LOCATION
BOOK 410, PAGE 205 OF DEEDS.

II
z
1 N
I...
62 65
I

ALSO EXCEPTING FROM A PORTION OF SAID LAND ALL OIL, GAS AND OTHER HYDROCARBON SUBSTANCES AND ALL MINERALS WHICH MAY BE SITUATED IN OR UNDER SAID PREMISES, AS RESERVED BY HAROLD H. COYLE AND GENEVIEVE B. COYLE, HIS WIFE, AND LUMAN N. BOGUE AND HELEN C. BOGUE, HIS WIFE, IN A DEED RECORDED 31 32
33 34
SHEET 5
.9LGi
_
I
La Palma Ave
JANUARY 6, 1928, IN BOOK 117, PAGE 234 OF OFFICIAL RECORDS. �i
�
\
7 �
-P

ALSO EXCEPTING FROM AN UNDIVIDED ONE-THIRD INTEREST OF ALL OIL, CRUDE PETROLEUM, ASPHALTUM, MALTHA, TAR, GAS AND OTHER HYDROCARBON SUBSTANCES IN AND 30 29
66 91
UNDER SAID LAND CONVEYED TO BESS H. MORSE, AS HER SEPARATE PROPERTY, BY DEEDS RECORDED MARCH 16, 1933 AND JUNE 2, 1933 IN BOOK 601, PAGE 296 AND IN _.�
BOOK 611, PAGE 417 BOTH OF OFFICIAL RECORDS, RESPECTIVELY. 91 (
95 93
94 67
U
91 28
GENERAL NOTES:

I
►
27 ,�
96 I 68
1 92
91 d

1. EXISTING LAND USE: OIL OPERATIONS
I
I
I
z
55 26
L

2. ADJACENT LAND USE: N - RESIDENTIAL, S - RESIDENTIAL, E - PARK AND RESIDENTIAL, W - COMMERCIAL v
97 89
90 69
70 Y
H
c
Q

VICINITY MAP

3. GENERAL PLAN USE: MEDIUM DENSITY RESIDENTIAL
24 25
LIJ
m
98 4. EXISTING ZONING: SPECIAL ZONE 7
I
88 87
Q
Q
w
72 71
Lu

5. ELECTRICAL SERVICE WILL BE PROVIDED BY SOUTHERN CALIFORNIA EDISON COMPANY. ALL NEW ELECTRICAL SERVICE LINES WILL BE PLACED UNDERGROUND. 23 22 (
99 c
73 74

SHEET LEGEND
85 86

6. GAS SERVICE WILL BE PROVIDED BY SOUTHERN CALIFORNIA GAS COMPANY.

TITLE SHEET & INDEX MAP
P
,/ 100
1 7. TELEPHONE SERVICE WILL BE PROVIDED BY AT&T.

8. CAW SERVICES WILL BE PROVIDED BY CHARTER COMMUNICATIONS.

Q
21 D
84 83
I
75 \
STATISTICAL SUMMARY & SECTIONS 2
SECTIONS (CONT.)

9. DOMESTIC WATER WILL BE PROVIDED BY GOLDEN STATE WATER COMPANY. 20 �ST�c
76 77
3 10. SEWER SERVICES WILL BE PROVIDED BY THE CITY OF PLACENTIA. 18 N 4-1' \ K
TRACT 19250 TENTATIVE TRACT MAP SITE PLAN 4-6

11. PROPOSED SEWER FACILITIES: STANDARD LATERAL CONNECTIONS TO EXISTING SEWER SYSTEM AND PROPOSED SEWER FACILITIES SHALL BE IN ACCORDANCE WITH S.P.P.W.C. "GREENBOOK" AND THE DESIGN CRITERIA IN CHAPTER 9 OF THE SEWER MANAGEMENT PLAN VOLUME 1. ALL SEWER MAINS AND LATERALS TO BE PVC PIPE. 19 \
17 ')
16 '
79 78
EXISTING EASEMENTS AND PUBLIC ROW'S 7
FOCALPOINT SPECIFICATIONS AND R -TANK DETAILS 8-9

12. PROPOSED WATER FACILITIES: STANDARD DOMESTIC WATER CONNECTIONS TO EXISTING WATER SYSTEM AND PROPOSED DOMESTIC WATER FACILITIES SHALL BE IN ACCORDANCE WITH

13 `
GOLDEN STATE WATER COMPANY'S STANDARD DRAWINGS FOR THE CONSTRUCTION OF DOMESTIC WATER FACILITIES. ALL WATER MAINS TO BE PVC PIPE. r '
15 14 \
N
80 81
RECORD OWNER.

13. THE DEVELOPER RESERVES THE RIGHT TO FILE MULTIPLE FINAL MAPS FOR THIS TENTATIVE TRACT MAP.

14. MAINTENANCE OF ALL LETTERED LOTS AND PARKWAYS SHALL BE THE RESPONSIBILITY OF A HOME OWNERS ASSOCIATION.

Jr
N / �'�
\
82 12

REMAINDER PARCEL
N.A.P.

PLACENTIA DEVELOPMENT CO., LLC, A CALIFORNIA

LIMITED LIABILITY COMPANY

15. A PORTION OF THE PROPOSED STORM DRAIN SYSTEM WITHIN THE LIMITS OF THIS PROJECT WILL BE PRIVATELY OWNED AND MAINTAINED BY HOME OWNERS ASSOCIATION. ALL STORM DRAIN PIPES TO BE ADS OR PVC PIPE.

16. THIS PROJECT IS LOCATED IN FLOOD ZONE "X" SHOWN ON FEMA PANELS 06059C0064H MAPS.

REVISED DATE: FEBRUARY 18, 2004.
-9 N, -
/`r -9y
s
i
/
11 9
10 8
'L
�Fy •,
1140 VIRGINIA DRIVE, FORT WASHINGTON, PA 19034
LEGEND
5 17. DRAINAGE OF THIS PROJECT WILL BE CONVEYED BY MEANS OF A STORM DRAIN SYSTEM CONSISTING OF VARYING SIZES OF STORM DRAIN PIPE AND AREA DRAINS. TOTAL PROJECT GROSS ACREAGE IS 17.02 ACRES, NET ACREAGE IS 14.44 ACRES, THE NET DENSITY IS 6.93 DU/NET AC. \ 7N
6 1

PROPOSED TRACT BOUNDARY

18. THE SUBDIVIDER RESERVES THE RIGHT TO RE -CONFIGURE AND TO ADD ADDITIONAL LOTS ON THE FINAL TRACT MAP(S) FOR PROJECT PHASING PURPOSES. THE ADDITIONAL LOTS CAN BE NUMBERED OR LETTERED. THE TOTAL NUMBER OF DEVELOPED DWELLING UNITS WILL NOT EXCEED 100 UNITS.

19. ALL PROPOSED UTILITIES WILL BE UNDERGROUND.

20. SCHOOL DISTRICT IS PLACENTIA-YORBA LINDA UNIFIED.

N \ 3
\ \ 2 F
s

PROPOSED LOT LINE
PROPOSED TRACT 19250 LOT NO. 2
PROPOSED TRACT 19250 LOT LETTER A

21. ALL SIDEWALKS, CURB RETURNS, AND PEDESTRIAN CROSSINGS MUST MEET THE TITLE 24 AND AMERICAN DISABILITIES ACT REQUIREMENTS.

22. AN EASEMENT FOR EMERGENCY ACCESS AND PUBLIC SERVICE VEHICULAR INGRESS AND EGRESS PURPOSES WILL BE PROVIDED OVER PRIVATE STREETS.

23. 100 DETACHED RESIDENTIAL SINGLE FAMILY HOMES ARE PROPOSED.

GRAPHIC SCALE
100 0 50 �o0 200

24. ALL PROPOSED STREETS ARE PRIVATE AND MAINTAINED BY THE HOA.

SHEET
4 I

25. THE NEAREST BUS TURNOUT IS LOCATED AT ALTA VISTA ST AND ROSE DRIVE WHICH IS APPROXIMATELY 550 FT FROM THE PROJECT BOUNDARY. ( IN FEET )
1 inch = 100 ft.

26. RUNOFF WILL BE DETAINED BY ACF ENVIRONMENTAL R -TANK STORMWATER MODULES AND FOCALPOINT HIGH PERFORMANCE MODULAR BIOFILTRATION SYSTEM (H.P.M.B.S.)

27. A PORTION OF STREET 'D' IS CLASSIFIED AS A 28' WIDE ALLEY (ALLEY 'D') WITH PARKING ON ONE SIDE.

INDEX MAP

28. THE EXISTING 27.0' WIDE EASEMENTS, SHOWN AS LOTS 'A' AND 'B' ON TRACT 15700 FINAL MAP, TO BE QUITCLAIMED AND REDEDICATED AS A 25.0' EASEMENTS.

BENCHMARK:

BASIS OF BEARING:

PREPAREDBY°
9 CORPORATE PARK SUITE 100

WILSON MIKAMI
CORPORATION IRVINE, CA 92606
T: 949-679-0090
°INNER
TollBrothers
AMERICA'S LUXURY HOME BUILDER"
725 W. TOWN & COUNTRY ROAD, SUITE 200
ORANGE, CA 92868
CONTACT: ERIC EVERHART
VESTING TENTATIVE TRACT MAP 19250

ALTA VISTA

TITLE SHEET
SHEET
DESCRIBED BY OCS 2003 - FOUND 3 3\4" OCS ALUMINUM BENCHMARK DISK STAMPED "2C-101— 75n, SET IN THE NORTHEASTERLY CORNER OF A 4 FT. BY 7 F. CONCRETE CATCH BASIN. MONUMENT IS LOCATED IN THE NORTHWESTERLY CORNER OF THE INTERSECTION OF CENTERLINE VISTA AVENUE AND VAN 33 FT.

STREET, 370 FT.WESTERLY OF THE OF VAN BUREN AND 33
NORTHERLY OF THE CENTERLINE OF BUENA VISTA. MONUMENT IS SET LEVEL WITH THE SIDEWALK.

ELEVATION 312.589 FT, NAVD 88 DATUM (ADJ 2006)

THE BEARINGS SHOWN HEREON ARE BASED
ON THE GRID BEARING OF NO3"'26'01"W

BASED UPON A LINE BETWEEN OCS

HORIZONTAL CONTROL EET STATION
0112 AND STATION 5213 AS DERIVED FROM

GEODETIC VALUES PUBLISHED AND

COMPUTED BY ORANGE COUNTY DEPARTMENT
OF PUBLIC WORKS.

OF 9
_
49884 9-30-22
CIVIL ENGINEER: SCOTT M. WILSON LICENSE NO. EXP. DATE

REVISION
DATE

DESCRIPTION

APPROVED

E
n
9/06/22
U
S
A
IS
ICA
SU

ARY AND
S
C
IONS
R R/W , R/w
R R/w

4. R/W TRACT 19250 - NUMBERED LOTS

89.0' ROW

60.0'
ROW
LOT

LOT AREA

PROPOSED

MAINTENANCE
76 3596

0.083

RESIDENTIAL

HOMEOWNER
I
1 69 0,
4a.0'
77 7680

0.176

RESIDENTIAL

HOMEOWNER
_
NO.
(S.F.)
(AC.)

LAND USE

REPONSIBILITY

10.0'

5.0'

25.0'

15.0'
4 4.0'

15.0'
78 4676

0.107

RESIDENTIAL

HOMEOWNER
-
-
- 10.0
�-
-
- 10.0

10.0 I 5.0

5.0 I

15.0'

10.0'

15.0'

10.0 1
3422

0.079

RESIDENTIAL

HOMEOWNER

LANDSCAPE LOT,

RESIDENT LANE

VISITOR LANE

LANDSCAPE LOT,
-
-
79 3504

0.080

RESIDENTIAL

HOMEOWNER
I
2 3338

0.077

RESIDENTIAL

HOMEOWNER
80 4343

0.100

RESIDENTIAL

HOMEOWNER
3 3007

0.069

RESIDENTIAL

HOMEOWNER
81 6015

0.138

RESIDENTIAL

HOMEOWNER
4 3422

0.079

RESIDENTIAL

HOMEOWNER
82 5521

0.127

RESIDENTIAL

HOMEOWNER
5 3525

0.081

RESIDENTIAL

HOMEOWNER

2.0%_

2.0%

2.0%
2 0%
83 4161

0.096

RESIDENTIAL

HOMEOWNER
�� I^i i 1 2_.O�
%
r
�,
„
�y ---
6 4043

0.093

RESIDENTIAL

HOMEOWNER
r
'
84 3730

0.086

RESIDENTIAL

HOMEOWNER
WALK
6" CURB 6" CURB •
WALK
7 3613

0.083

RESIDENTIAL

HOMEOWNER
85 3065

0.070

RESIDENTIAL

HOMEOWNER
��^
6 C&G
6" CURB 6 CURB
6 C&G
6" CURB
6" CURB
6 C&G
6" C&G
8 3495

0.080

RESIDENTIAL

HOMEOWNER
86 3306

0.076

RESIDENTIAL

HOMEOWNER
I
PROPOSED 8" DW

14.0'
9 3495

0.080

RESIDENTIAL

HOMEOWNER

6.0'

PROPOSED
8" DW
87 3306

0.076

RESIDENTIAL

HOMEOWNER
10 4355

0.100

RESIDENTIAL

HOMEOWNER
88 4232

0.097

RESIDENTIAL

HOMEOWNER
"A

PROPOSED SD

SECTION
-A"
11 4048

0.093

RESIDENTIAL

HOMEOWNER
89 3686

0.085

RESIDENTIAL

HOMEOWNER

SIZE VARIES
12 4613

0.106

RESIDENTIAL

HOMEOWNER
90 3306

0.076

RESIDENTIAL

HOMEOWNER
(NO PARKING ALLOWED

EITHER SIDE)
" "
N.T.S.

SECTION 6-B
13 4193

0.096

RESIDENTIAL

HOMEOWNER
91 3306

0.076

RESIDENTIAL

HOMEOWNER
"A"

PORTION OF
STREET

PARKING ALLOWED EITHER SIDE)
14 3990

0.092

RESIDENTIAL

HOMEOWNER
92 4266

0.098

RESIDENTIAL

HOMEOWNER
(NO
(PRIVATE

STREET)
.T.PORTION
15 3435

0.079

RESIDENTIAL

HOMEOWNER
93 2986

0.069

RESIDENTIAL

HOMEOWNER
"A"

OF STREET
16 4517

0.104

RESIDENTIAL

HOMEOWNER
94 3304

0.076

RESIDENTIAL

HOMEOWNER
(PRIVATE STREET)
17 3725

0.086

RESIDENTIAL

HOMEOWNER
95 4376

0.100

RESIDENTIAL

HOMEOWNER
R/W

R/W R/W
R/W
18 4421

0.101

RESIDENTIAL

HOMEOWNER
96 3713

0.085

RESIDENTIAL

HOMEOWNER

56.0'
ROW

56.0'
ROW
19 5359

0.123

RESIDENTIAL

HOMEOWNER
97 3713

0.085

RESIDENTIAL

HOMEOWNER
20 7703

0.177

RESIDENTIAL

HOMEOWNER
98 3713

0.085

RESIDENTIAL

HOMEOWNER
361.0'
361.0'
21 4946

0.114

RESIDENTIAL

HOMEOWNER
99 4610

0.106

RESIDENTIAL

HOMEOWNER
I 5.0'

5.0'

18.0'

5.0' 5.0
I
I 5.0' 5.0'

18.0'

5.0' 5.0'
I
22 3558

0.082

RESIDENTIAL

HOMEOWNER
100
5081

0.117

RESIDENTIAL

HOMEOWNER
I
I
23 4207

0.097

RESIDENTIAL

HOMEOWNER

8.0'

10.0'

8.0'

10.0'

8.0'

24 6191

0.142

RESIDENTIAL

HOMEOWNER
TOTAL
428,256

9.83 PARKING

EASEMENT

PARKING

EASEMENT

PARKING
25 3721

0.085

RESIDENTIAL

HOMEOWNER

2.0%

2.0%
26 3475

0.080

RESIDENTIAL

HOMEOWNER
-y

2.0%
f
y

2.0% 2.0%

2.0%
f-
�-
-��'
f-
27 6636

0.152

RESIDENTIAL

HOMEOWNER
WALK -76"
"

WALK WALK
1 \-WALK
28 3659

0.084

RESIDENTIAL

HOMEOWNER
TRACT 19250 - LETTERED LOTS
C&G
�6.0'�

6.5'

11.5'

6.0'�
6 C&G
6" C&G
�6.0'

11.5' I

6.5'
�6.0'��6"
C&G
29 3593

0.082

RESIDENTIAL

HOMEOWNER
PROPOSED 8"
DW

PROPOSED
8"
DW
30 4965

0.114

RESIDENTIAL

HOMEOWNER
31 5712

0.131

RESIDENTIAL

HOMEOWNER
LOT

LOT AREA

PROPOSED

MAINTENANCE

PROPOSED
SD

SIZE VARIES
PROPOSED 8" SS

PROPOSED
8"
SS

PROPOSED SD

SIZE VARIES
32 3863

0.089

RESIDENTIAL

HOMEOWNER
LETTER
(S.F.)
(AC.)

LAND USE

REPONSIBILITY

PROPOSED

CRIMSON LINE

PROPOSED

CRIMSON LINE
33 4102

0.094

RESIDENTIAL

HOMEOWNER
A
49,967

1.147

PRIVATE STREET
HOA
34 3575

0.082

RESIDENTIAL

HOMEOWNER
B
24,856

0.571

PRIVATE STREET
HOA
SECTION"C
-C"

SECTION
"D -D"
35 3417

0.078

RESIDENTIAL

HOMEOWNER
C
24,785

0.569

PRIVATE STREET
HOA
36 3787

0.087

RESIDENTIAL

HOMEOWNER
D
15,548

0.357

PRIVATE STREET
HOA
(PARKING

ALLOWED
N.T.S.

ON BOTH SIDES)
(PARKING ALLOWED
N.T.S.

ON BOTH SIDES)
37 3886

0.089

RESIDENTIAL

HOMEOWNER
E
11,709

0.269

PRIVATE STREET
HOA

PORTIONS
OF
STREET "D"

PORTION
OF
STREET "A"
38 4648

0.107

RESIDENTIAL

HOMEOWNER
F
29,085

0.668
PARK
HOA
(PRIVATE

STREET)
(PRIVATE

STREET)
39 4041

0.093

RESIDENTIAL

HOMEOWNER
G
2,196

0.05 LANDSCAPE
HOA
40 3886

0.089

RESIDENTIAL

HOMEOWNER
H
16,244

0.373

LANDSCAPE
HOA
41 3886

0.089

RESIDENTIAL

HOMEOWNER
I
8,273

0.19 LANDSCAPE
HOA
R/W

4. R/W
R/W
R/W
42 4780

0.110

RESIDENTIAL

HOMEOWNER
J
1,181

0.027

LANDSCAPE
HOA

56.0'
ROW

56.0'
ROW
43 4212

0.097

RESIDENTIAL

HOMEOWNER
K
3,434

0.079

LANDSCAPE
HOA

36.0'

36.0'
44 4185

0.096

RESIDENTIAL

HOMEOWNER
L
1,237

0.028

LANDSCAPE/OIL FACILITIES
HOA
45 6405

0.147

RESIDENTIAL

HOMEOWNER
M
959

0.022

LANDSCAPE
HOA

5.0'

18.0'

5.0'

5.0' 5.0'

5.0'

18.0'

5.0'

5.0'
46 3761

0.086

RESIDENTIAL

HOMEOWNER
N
203

0.005

LANDSCAPE
HOA
47 3749

0.086

RESIDENTIAL

HOMEOWNER
O
243

0.006

LANDSCAPE
HOA

8.0'

PARKING

PARKING
48 6612

0.152

RESIDENTIAL

HOMEOWNER
P
2,461

0.057

LANDSCAPE/OIL FACILITIES
HOA
49 3257

0.075

RESIDENTIAL

HOMEOWNER
Q
2,250

0.052

OIL FACILITIES

OIL OPERATOR

2.0%

2.0%
50 3731

0.086

RESIDENTIAL

HOMEOWNER
R
1,469

0.034

LANDSCAPE
HOA
�-
-y J
f-
-�
51 3577

0.082

RESIDENTIAL

HOMEOWNER
S
4,846

0.111

LANDSCAPE/OIL FACILITIES
HOA
WALK 6" C&G
'yJ
�6.0 PROPOSED
-6.0'- L

6.0 6" C&G WALK WALK 6" C&G

0 53 5434
'�6" C&G WALK
52 6488 0.149 RESIDENTIAL HOMEOWNER TOTAL
2��,947

4.61 h
. �6.0 6

0.125 RESIDENTIAL HOMEOWNER
PROPOSED 8"
DW
8" DW
54 4185

0.096

RESIDENTIAL

HOMEOWNER

PROPOSED
SD

PROPOSED SD
55 4537

0.104

RESIDENTIAL

HOMEOWNER

SIZE VARIES
PROPOSED 8" SS PROPOSED
8" SS SIZE VARIES
56 5118

0.117

RESIDENTIAL

HOMEOWNER
"E
"F
57 3886

0.089

RESIDENTIAL

HOMEOWNER
TRACT 19250 LAND USE SUMMARY

SECTION
-E"
SECTION -F"
58 3886

0.089

RESIDENTIAL

HOMEOWNER
-
(PARKING

ALLOWED

ON BOTH SIDES)
(PARKING ALLOWED ON BOTH SIDES)
59 4303

0.099

RESIDENTIAL

HOMEOWNER
N.T.S.
"C"
N.T.S.
"A" "B"
60 4922

0.113

RESIDENTIAL

HOMEOWNER

DESCRIPTION
TOTAL
STREET

PORTION OF STREET & STREET
61 3886

0.089

RESIDENTIAL

HOMEOWNER
(PRIVATE

STREET)
(PRIVATE STREET)
62 3570

0.082

RESIDENTIAL

HOMEOWNER
LOTS 1-100 (RESIDENTIAL)

9.83 AC.

R/W R/W
63 3009

0.069

RESIDENTIAL

HOMEOWNER
„ " "
"A"

34.0' ROW
64 4442

0.102

RESIDENTIAL

HOMEOWNER
-"E" (PRIVATE STREET)

LOTS A - E

2.91 AC.

R/W
R/W
65 4637

0.106

RESIDENTIAL

HOMEOWNER
LOTS "G" -"K", "M"-"0", "R" (LANDSCAPE)

0.78 AC.

27.0'
ROW

28.0'

5.0'
66 7910

0.182

RESIDENTIAL

HOMEOWNER
R/W

4. R/W

56.0'
ROW 67

26.0' VARIES
6258

0.144

RESIDENTIAL

HOMEOWNER
LOT "F" (PARK)

0.67 AC.

VARIES
I

10.0'-13.0'I

15.0'-18.0'
68 6242

0.143

RESIDENTIAL

HOMEOWNER
"L", "P" "R"

36.0'
69 3306

0.076

RESIDENTIAL

HOMEOWNER

LOTS & (LANDSCAPE AND OIL FACILITES)

0.20 AC.

I
8 p,
1 4.5

5.5'

18.0'

5.5'

4.5 I

PARKING
70 3807

0.087

RESIDENTIAL

HOMEOWNER
"Q"

LOT (OIL FACILITIES)

0.05 AC.

I
71 3306

0.076

RESIDENTIAL

HOMEOWNER

8.0'

8.0'
72 4172

0.096

RESIDENTIAL

HOMEOWNER

PUBLIC RIGHT OF WAY DEDICATION

0.02 AC.

PARKING

13.0'

14.0'

0.5' CONCRETE BAND
2 0%

0.5' CONCRETE BAND
WALK
73 3026

0.069

RESIDENTIAL

HOMEOWNER
o y
74 5895

0.135

RESIDENTIAL

HOMEOWNER
REMAINDER PARCEL (N.A.P.)

2.56 AC.

2.0%

2.0%
-y
75 3100

0.071

RESIDENTIAL

HOMEOWNER
• �-
WALK
6" C&G
'
WALK
C&G 8"
---6.0' S.0'

8.0'

7.0'H 4" FLARED CURB
---6.0'

7.0'

9.0' 6.0'---I 4" FLARED CURB

TOTAL AREA (GROSS)

17.02 AC.

PROPOSED 8"
60 _ ....-6.0'_.1 I '
f •
SS-/

SECTION
"R
-I�6"
fgp'I

PROPOSED

PROPOSED SD

SIZE VARIES

PROPOSED DW
8" DW "
PROPOSED 12 SD
SECTION "G
PROPOSED 8" SS PROPOSED 8" SS O\\
-G" SECTION
PROPOSED 8" DW
PROPOSED 36" SD
"H -H"
-R" (NO PARKING ALLOWED ON BOTH SIDES) (PARKING ALLOWED ON ONE SIDE) (PARKING ALLOWED ON BOTH SIDES) N.T.S. N.T.S.

N.T.S. STREET "B" ALLEY PORTION OF STREET "D"
PORTION OF STREET "B" (PRIVATE STREET ALLEY) (PRIVATE STREET ALLEY) (PRIVATE STREET)
BENCHMARK:

BASIS OF BEARING:

PREPAREDBY`

WILSON MIKAMI
CORPORATION 9 CORPORATE PARK, SUITE 100
IRVINE, CA 92606
T: 949-679-0090
OWNER:

Toll Bro
VESTING TENTATIVE TRACT MAP 19250

ALTA VISTA

STATISTICAL SUMMARY AND SECTIONS
SHEET
2 DESCRIBED BY OCS 2003 - FOUND 3 3\4" OCS ALUMINUM BENCHMARK DISK STAMPED "2C-101- 75", SET IN THE NORTHEASTERLY CORNER OF A 4 F. BY 7 FT. CONCRETE CATCH BASIN. MONUMENT IS LOCATED IN THE NORTHWESTERLY

CORNER OF THE INTERSECTION OF BUENA VISTA AVENUE AND VAN BUREN CENTER
LINE 370 FT.WESTERLY OF THE CENTERLINE OF VAN BUREN AND 33 FT.

NORTHERLY OF THE CENTERLINE OF BUENA VISTA. MONUMENT IS SET LEVEL WITH THE SIDEWALK.

ELEVATION 312.589 F, NAVD 88 DATUM (ADJ 2006)

THE BEARINGS SHOWN HEREON ARE BASED
ON THE GRID BEARING OF NO3^26'01'W

BASED UPON A LINE BETWEEN OCS

HORIZONTAL CONTROL DATASHEET STATION
0112 AND STATION 5213 AS DERIVED FROM

GEODETIC VALUES PUBLISHED AND

COMPUTED BY ORANGE COUNTY DEPARTMENT
OF PUBLIC WORKS.

OF 9
AMERICA'S LUXURY HOME BUILDER®
W. TOWN & COUNTRY ROAD, SUITE 200
ORANGE, CA 92868
CONTACT: ERIC EVERHART
____>.P -e61: 725
49884 9-30-22
CIVIL ENGINEER: SCOTT M. WILSON LICENSE NO. EXP. DATE
*EVISION
DATE

DESCRPTION

APPROVED

E
0 OD
CO
9/07/22
S�\10367.00\cwg\PSP0003_TTN
SECTIONS (CONY.)
TR19250 BNDY.

PROPOSED FREE STANDING SOUND

WALL, ULTIMATE HEIGHT TO BE

DETERMINED BY SITE SOUND STUDY

EXISTING OIL FACILITIES

5.3'
PROPOSED 4.5' MAX

RETAINING WALL

0.5' CONCRETE BAND
R/W
.0'
R/W

34.0' ROW

2.0%

28.0'
VARIES
VARIES

10.0'-13.0'

8.0'

PARKING

6.0'
PROPOSED PROPOSED 8" SS
TR19250 BNDY.

3.3'

EXISTING FREE

STANDING SITE WALL

EXISTING COMMERCIAL

EXISTING
GROUND
RESIDENTIAL tit
PAD

14.0'

2.0%

7.0'
PROPOSED 5.0' MAX

RETAINING WALL

15.0'-18.0'

7.0'

5.0'

RESIDENTIAL
VARIES, MINIMUM N114'
TR19250 BNDY.

PROPOSED 25.0' EASEMENT I ALTA VISTA DRIVE

3.0'
MIN
WALK
VARIES
N8.0'-19.0'
EXIST. 8.0'
4" FLARED CURB
PROPOSED 8" DW
PROPOSED 36" SD
VARIES
N4.5'-6.5'

0.5' CONCRETE SWALE

RESIDENTIAL
SECTION "K -K"
PL

3.0'
DEEP
N.T.S.

20.0'

EXISTING

CRIMSON
LINE

PROPOSED

CRIMSON
LINE
PL
SECTION "0-0"
N.T.S.

3.0' MAX.

RETAINING
WALL

RESIDENTIAL
PAD
f
PROPOSED 4.5' MAX RETAINING SITE

WALL, TOTAL HEIGHT PER CITY OF

PLACENTIA MUNICIPAL CODE
SECTION "I -I"
N.T.S.

TR19250 BNDY.

3.0' 5.2'

EXISTING FREE

STANDING SITE WALL

EXISTING RESIDENTIAL

4.5' MAX.

RETAINING
WALL

RESIDENTIAL
PAD
PL
MIN.

PROPOSED 3.0' MAX

RETAINING WALL
PROPOSED 3.0' MAX

RETAINING WALL

0.5' CONCRETE SWALE

RESIDENTIAL
SECTION "L -L"
PL

10.0'

EASEMENT
N.T.S.

5.0'

4.5' MAX.

RETAINING
WALL

14.4' MIN.

RESIDENTIAL
PAD

3.0'
DEEP

PROPOSED

CRIMSON LINE
SECTION "P -P"
N.T.S.

EXISTING
GROUND

EXISTING

CRIMSON
LINE
WALK

0.5' CONCRETE SWALE

RESIDENTIAL
R
TR19250 BNDY.

PROPOSED 25.0' EASEMENT ALTA VISTA DRIVE

PROPOSED PERIMETER

SITE WALL

RESIDENTIAL
TR19250 BNDY.

3.0,

EXISTING FREE

STANDING SITE WALL

EXISTING RESIDENTIAL
PROPOSED 4.5' MAX

RETAINING WALL
SECTION "M -M"

3.0' MAX

RETAINING WALL
RESIDENTIAL tit
PAD
PL
N.T.S.

10.0'

EASEMENT
PL
EX.

PERIMETER
WALL
EX. RESIDENTIAL
PAD
PROPOSED 8" DW
SECTION "Q -Q"
N.T.S.

EXISTING 8.0' VARIES
WALK N8.0'-13.0'
SECTION "J -J"
N.T.S.

0.5' CONCRETE SWALE

RESIDENTIAL

3.0' MAX

RETAINING WALL

PROPOSED PARK
TR19250 BNDY.

BLANKENSHIP CIR.

PROPOSED FREE
f STANDING SITE WALL
PROPOSED 4.5' MAX

RETAINING WALL
SECTION "N -N"
PL

5.0'
N.T.S.

20.0'

EASEMENT

2.0%
PROPOSED 12" SD

PROPOSED ELECTRICAL

CONDUIT
0 PROPOSED 8n DW
TR19250 BNDY.

FLOWLINE

5.0'
SECTION "S -S"
N.T.S.

EXISTING

CHAIN -LINK FENCE
EX. PARK
PAD=
295.1
89) 1
W
G.B.

PAD=
295.1
PAD=
294.8
VARIES
8 %87
PAD= �
294.8 Li_p2
-1m

TYPICAL LOT GRADING
in
I
W
I

STREET 'A'
BENCHMARK:

DESCRIBED BY OCS 2003 - FOUND 3 3\4" OCS ALUMINUM BENCHMARK DISK STAMPED "2C-101- 75», SET IN THE NORTHEASTERLY CORNER OF A 4 FT. BY 7 F. CONCRETE CATCH BASIN. MONUMENT IS LOCATED IN THE NORTHWESTERLY

CORNER OF THE INTERSECTION OF BUENA VISTA AVENUE AND VAN BUREN STREET, 370 FT.WESTERLY OF THE CENTERLINE OF VAN BUREN AND 33 FT.

NORTHERLY OF THE CENTERLINE OF BUENA VISTA. MONUMENT IS SET LEVEL WITH THE SIDEWALK.

ELEVATION 312.589 F, NAVD 88 DATUM (ADJ 2006)
BASIS OF BEARING:

THE BEARINGS SHOWN HEREON ARE BASED
ON THE GRID BEARING OF NO3 -26'01'W

BASED UPON A LINE BETWEEN OCS

HORIZONTAL CONTROL DATASHEET STATION
0112 AND STATION 5213 AS DERIVED FROM

GEODETIC VALUES PUBLISHED AND

COMPUTED BY ORANGE COUNTY DEPARTMENT
OF PUBLIC WORKS.

REVISION DATE DESORPTION
PREPARED BY:
9 CORPORATE PARK, SUITE 100
WILSON MIKAMI IRVINE, CA 92606

CORPORATION
T: 949-679-0090
- ad -7g- -
49884
9-30-22
CIVIL ENGINEER: SCOTT M. WILSON LICENSE NO.

EXP. DATE
OWNER
Toll Brothers
AMERICA'S LUXURY HOME BUILDER®
725 W. TOWN & COUNTRY ROAD, SUITE 200
ORANGE, CA 92868
CONTACT: ERIC EVERHART
VESTING TENTATIVE TRACT MAP 19250

ALTA VISTA
SECTIONS (CONY.)
SHEET
3 OF
9 E
0 0
9/07/22
S�\10367.00\cwg\P�SP0004_TTN
•
•
19 PAD=
293.8
N
f -)1,L\ C
D
AJ
J
17 PAD=
293.4
PAD=
� � 292.7
C
16 PAD=
292.7
PAD=
292.4

4.0' MAX

RETAINING WALL
Sp,
PREPARED BY:

OWNER
1 R 1500.

3.0' MAX
I\\\ RETAINING WALL
79 PAD=
292.0
R=681.50'

EASEMENT TO SOUTHERN

CALIFORNIA ED FOR UNDERGROUND
'ELECTRICAL SUPPLY SYSTEMS

EXISTIN O' EASEMENT TI

CALIFORNIA EDIS FOR PUBLI

AND INCIDENTAL
78 PAD=
292.0
PAD=
288.8

4.5' MAX

RETAINING WALL
PROPOSED FRE STANDING So d D

WALL, ULTIMAT HEIGHT TE

DETERMINED BY/SITE SOU I STU Y

OSED FREE STANDING SOUND

L -THE ULTIMATE HEIGHT TO BE
E" MINED BY SITE SOUND STUDY
i;

4.5' MAX

RETAINING WALL
EXISTING 25.0' EMERGENCY

VEHICLE ACCESS EASEMENT

PROPOS RET

ULTIMATE
SOU
BE D
ITE
D ALL,

ERMINED
ND STU

PROPOSED ARK

OF R -TANK)

ROPOSED UNDERGROUND

DETENTION SIN
REQUIRED D ENTION =

1.9 , AC -FT

R ANK (PENT)
-LIMIT OF R -TAN. /1
12"w

3.0'

RETAINING

20.0' EASE
OIL A
EXISTING 20.0' PUBLIC

SEWER EASEMENT
II

PROPOSED FOCALPOINT
H.P.M.B.S.

MAX

ETAINING WALL
LEGEND

DOMESTIC WATER LINE (PROP)

SANITARY SEWER LINE (PROP)

RECYCLED WATER LINE (PROP)

STORM DRAIN LINE (PROP -

CITY OF PLACENTIA)

DOMESTIC WATER LINE (EXIST)

SANITARY SEWER LINE (EXIST)

STORM DRAIN LINE (EXIST)

STREET CENTER LINE

RIGHT OF WAY

PROPOSED LOT LINE

RECORDED LOT LINE
RECORDED TRACT (N.A.P.)

FACE OF CURB & GUTTER

TRACT BOUNDARY

EASEMENT

EXISTING CONTOUR

PROPOSED CONTOUR

ARE HYDRANT

CATCH BASIN (PROP)

STREET LIGHT

RETAINING WALL

PROPOSED STREET OR WALK GRADE
PROPOSED TRACT 19250 LOT NO.

PROPOSED TRACT 19250 LOT LETTER
O.C.F.A. TURNAROUND

EXISTING OIL WELL
DW
SS
RW
SD
DW---
SS
=SD--
18116
205
/T\

5.0%
1 A

EASEMENT NOTES

EASEMENT TO GOLDEN STATE WATER

COMPANY FOR WATER PURPOSES

EASEMENT TO THE CITY OF PLACENTIA

FOR SANITARY SEWER PURPOSES

EASEMENT TO THE CITY OF PLACENTIA

FOR STORM DRAIN PURPOSES

EASEMENT FOR EMERGENCY ACCESS

PURPOSES TO THE CITY OF PLCAENTIA

CRIMSON LINE EASEMENT FOR OIL

PURPOSES

EASEMENT TO THE CITY OF PLACENTIA

FOR SIDEWALK AND UTILITY PURPOSES
SHEET 6
_SHEET 5
SHEET 4

INDEX MAP

GRAPHIC SCALE
30 0 15 30
0 60
( IN FEET )
1 inch = 30 ft.

BENCHMARK:

DESCRIBED BY OCS 2003 - FOUND 3 3\4" OCS ALUMINUM BENCHMARK DISK STAMPED "2C-101- 75", SET IN THE NORTHEASTERLY CORNER OF A 4 FT. BY 7 FT. CONCRETE CATCH BASIN. MONUMENT IS LOCATED IN THE NORTHWESTERLY

CORNER OF THE INTERSECTION OF BUENA VISTA AVENUE AND VAN BUREN STREET, 370 FT.WESTERLY OF THE CENTERLINE OF VAN BUREN AND 33 FT.

NORTHERLY OF THE CENTERLINE OF BUENA VISTA. MONUMENT IS SET LEVEL WITH THE SIDEWALK.

ELEVATION 312.589 FT, NAVD 88 DATUM (ADJ 2006)
BASIS OF BEARING:

THE BEARINGS SHOWN HEREON ARE BASED
ON THE GRID BEARING OF NO3-26'01'W

BASED UPON A LINE BETWEEN OCS

HORIZONTAL CONTROL DATASHEET STATION
0112 AND STATION 5213 AS DERIVED FROM

GEODETIC VALUES PUBLISHED AND

COMPUTED BY ORANGE COUNTY DEPARTMENT
OF PUBLIC WORKS.

REVISION DATE

DESORPTION
9 CORPORATE PARK, SUITE 100
WILSON MIKAMI IRVINE, CA 92606

CORPORATION
T: 949-679-0090
49884
9-30-22
CIVIL ENGINEER: SCOTT M. WILSON
LICENSE NO.

EXP. DATE
Toll Brothers
AMERICA'S LUXURY HOME BUILDER®
725 W. TOWN & COUNTRY ROAD, SUITE 200
ORANGE, CA 92868
CONTACT: ERIC EVERHART
VESTING TENTATIVE TRACT MAP 19250

ALTA VISTA

SITE PLAN
SHEET
4 OF
9 E
0 CO
9/07/22
J)
7 `
I 59'
58' X
58'
83'
I

i
°

I�
LEGEND
�_\ il
_
I

4.5 MAX
/
°

RETAINING WALL
33 34 II
o
I 62
65 ¢ I
°
r
I
I
I
.�

DOMESTIC WATER LINE (PROP) DW
°
31 I
32 `�
PAD= I
PAD=
N�
I PAD=
I
PAD= 1 I
a I

EXISTING PERIMETER
WALL
I
I
SHEET
6 6

SANITARY SEWER LINE SS
_
zo
298.1
298.4
=
298.0
b
I 297.7

I
(PROP)
I
I �'�
I
I
r
PAD=
PAD=
1 -
/
I
II
1 N89°48'52»W
�\
I
I
298.1
298.1
\I
/
'
113
A

RECYCLED WATER LINE (PROP) RW
I
_
I r
I ��
- -8° DW _
- R •
' °�
I
—�
I
I 3.0' MAX
I- 40
�/`;
10' I-°_
- - -
-
.
\
13' --0- - ��%
o
_ _
��b
-
- � 112'
l

STORM DRAIN LINE (PROP- SD
°
I

I RETAINING WALL
I
/
53' '
'--
- _0- _ _iti-
- _ •

CITY OF PLACENTIA)
4�
I
51'
------
' 1
co

DOMESTIC WATER LINE (EXIST) - - -DW - -
I 71
52' Z8.0' R=20.
-
`R=38.0'
l
\
66 \ �\
SHEET
5 ,,,
1 1.15%
I
I
1'

SANITARY SEWER LINE (EXIST) - - -SS - -
'
°
I
I
1 _ _
R=20.0' 0
\
�h
1 30
29 R=20.0 \\
298.0
STORM DRAIN LINE (EXIST) SD— — —
oo Ni- •
°
I
`o ��
\
�—
'9�
PAD=
II
j

STREET CENTER LINE
PAD=
'
180'
`�
126
I
'9
I
297.4
297.4
�� — — —„ — — -

RIGHT OF WAY
M 197'
1;
�9I
86'
55'
56' to
I
11'
I I
p,QN
5'
I

PROPOSED LOT LINE
15'
57' • I
•I
I

PROPOSED FREE STANDING SOUND
\
1 72
I
67 I
¢

WALL, ULTIMATE HEIGHT TO BE
5 93
94 ��
"
I
II

DETERMINED BY SITE SOUND STUDY
SHEET
4 RECORDED LOT LINE
56'
28 Ln "'
oO
fl
1 I PAD=
-,
RECORDED TRACT (N.A.P.) 18176
1 PAD=
PAD=
PAD= Ln

I
296.9
LJJ
I
297.0
296.4
296.4
/

4.5 MAX
I
I
PAD= "'
I
cn
"'
I
_
n,
�N
0 o
125'
II
I
I
1 J
0 •

FACE OF CURB & GUTTER

RETAINING WALL
1 N
296.9
O N
74 13'
'
F -F
I
°-
-� °O
N ao
1 INDEX

MAP TRACT BOUNDARY
1 1

10'
18 57,' 2
/
1 I
U
I

EASEMENT --
27 62'
'
N
96 I
51 i
I
- -
-
68 I
L
1 /
�,
o

��

EXISTING CONTOUR
;�
PAD=
I
I
PAD= Ln O
92 // 9 1
296.1
I I
';
z
62'
I
PROPOSED CONTOUR 205
296.2 \
296.7
I
LLI

5..0'
o
00 i
0 FIRE HYDRANT 'Q`
1 10.0'
3:.0'

10.0'
PAD=
L0 / PAD= I
`"
125
1 7.29'
BLAN
/
296.1
/ 296.1

5.0' WALK

18.0'

5.0' WALK

CATCH BASIN (PROP)
I � �
26 74
Ni1
• 0'
.0'

2.O
I
I
I I
I
Ls) PAD= n
I
/
L
I
I I
STREET LIGHT o --o
— —'0
0 97
68'
ci� 57'
66'
296.2
I
69 70

RETAINING WALL
I�
\
/ 80
1 I —
E -E
PAD=

/
/
\/
I
I
r.
w
.

PROPOSED STREET OR WALK GRADE
I
296.0
89 90
0 B
C
D
�I
PAD= in
PAD=

I
I
62, 2
295.1
295.1
I
1 I
c:,
/
PROPOSED TRACT 19250 LOT NO. 1
I
I

I
`
I
5'
57'
I I
1 Cl
"' "'
to 0O
I
74 PAD=

I I
PROPOSED TRACT 19250 LOT LETTER A
�I
,
296.1
I 57'
67'
I
1 295'1
I
I
24 25
°

GRAPHIC
SCALE
I
/
_
_
_
I
30 0
15 30 60 O.C.F.A. TURNAROUND I�/////////////
a873
A�1
B
C
'IJ�I
J
68'
�i►�
I
—
I
PUBLIC R.O.W. DEDICATION �nnnnnn�
1 295.2
0 295.2 0
57'
,
R
3 d
72 71 I
I

5.0' MAX
/
I
I -
I I
1 ( IN
FEET ) EXISTING OIL WELL 0

EXISTING

PERIMETER

RETAINING WALL
_
b
PAD=
oo
I 'l' PAD=
"'
�, 1
PAD= I I
�^
I
inch
= 30 ft.

WALL
I-
295.7
s7
294.8
294.8 I
¢

EASEMENT NOTES
ss
I
'

��— 74
N
1 1
57' /�
,
72'

I — --0_ — — — —
_ _ _0 — — pAD l
I
b I

EASEMENT TO GOLDEN STATE WATER A
O
294 8
PAD= •
57 67'

COMPANY FOR WATER PURPOSES
1 ��
::

I
294.8
I
1 I
23 r
,�
2 I
99 "'

_
F--
w
I
2'---"--.'
I
73 5
62' I
74 I
I
I
I
I

EASEMENT TO NE CITY OF PLACENTIA
FOR SANITARY SEWER PURPOSES (ii)

EASEMENT TO NE CITY OF PLACENTIA
I
oo I
PAD=
68'
57'
o
I
I

FOR STORM DRAIN PURPOSES
I
I
I
I
295.2
I
294.9
eo
PAD=
PAD= k
I

EASEMENT FOR PUBLIC UTILITIES AND ACCESS RIGHTS,

EASEMENT FOR EMERGENCY ACCESS D
O
294.9
I
Ir
--
'+
294.2
I

PURPOSES TO THE CITY OF PLCAENTIA
II
--�
-
_
_
294.2
I

AND WATER UTILITY PURPOSES
? - - - - o-
- - �- -
I
I
'C'

CRIMSON LINE EASEMENT FOR OIL

3.0' MAX

RETAINING WALL
1 `°- \ - --0
'
ti,_
_ __
-17 -3 -
` - --0- _ _ -
_ _ -°- 8J�
I
��',�
A
•
- - - --0 - -
62' -°-
-

_ 4.5' MAX_ .
��
I
SHOWN AS LOT ON TR15700 FINAL MAP

PURPOSES O
72'

57'
�l
`
6 PAD= "'
80 PAD= °

RETAIING

I EASEMENT
-
N89 48 52 W 39.97' FOR

TO NE CITY OF PLACENTIA
O
WALL
I

SIDEWALK AND UTILITY PURPOSES
0 6�
293.7
293.7
o
Ni

1129
P I—
`�
'
to
I
��1►�►71
�� PORTION OF EXISTING TR15700 TO
BE
/—
— —%
N
100
to
N

DEDICATED AS PUBLIC RIGHT-OF-WAY
- I
74'
\\
51'
1 _ _ _
124' _
_ _ _

;��
��, P��
,
-
o PAD-
57 17 17 E 20.89'
• ,
_ - \ 1
,
I NO
��

CRIMSON LINE
• ��
��3�r.
-
0 -'-
'
0 - -
-N89°48'52"W

I
\ ,\o�0 • 293.6
-
- __,,
1 = - Il
"s
•
1 I
K,
I
• �� \
21 10.0'
��
3:,.0'
��

10.0'
75 0
0 ►
v ��'

5.0' WALK
1 18.0
■IA

18.0'
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HEIGHT TO BE
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PROPOSED FREE STANDING SOUND

WALL, ULTIMATE HEIGHT TO BE
\ h \ o`O S 292.7 � 66'
82' I

I DETERMINED BY SITE SOUND STUDY
boo
\ �2 �' \ S8 ��> �•� �, / 60'
JJJ
88'
\
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80 81
I
BENCHMARK:

BASIS OF BEARING:

OWNER
TollBrothers
9 CORPORATE PARK SUITE 100

WILSON MIKAMI
CORPORATION IRVINE, CA 92606
T: 949-679-0090
VESTING TENTATIVE TRACT MAP 19250

ALTA VISTA

SITE P LAN
SHEET
5 DESCRIBED BY OCS 2003 - FOUND 3 3\4" OCS ALUMINUM BENCHMARK DISK STAMPED "2C-101- 75", SET IN THE NORTHEASTERLY CORNER OF A 4 FT. BY 7 FT. CONCRETE CATCH BASIN. MONUMENT IS LOCATED IN THE NORTHWESTERLY

CORNER OF THE INTERSECTION OF BUENA VISTA AVENUE AND VAN BUREN LINE 370 FT.WESTERLY OF THE CENTERLINE OF VAN BUREN AND 33 FT.

CENTER
NORTHERLY OF THE CENTERLINE OF BUENA VISTA. MONUMENT IS SET LEVEL WITH THE SIDEWALK.

ELEVATION 312.589 FT, NAVD 88 DATUM (ADJ 2006)

THE BEARINGS SHOWN HEREON ARE BASED
ON THE GRID BEARING OF NO 26'01'W

BASED UPON A LINE BETWEEN OCS

HORIZONTAL CONTROL DATASHEET STATION
0112 AND STATION 5213 AS DERIVED FROM

GEODETIC VALUES PUBLISHED AND

COMPUTED BY ORANGE COUNTY DEPARTMENT
OF PUBLIC WORKS.

OF 9

AMERICA'S LUXURY HOME BUILDER'
725 W. TOWN & COUNTRY ROAD, SUITE 200
ORANGE, CA 92868
CONTACT: ERIC EVERHART
49884 9-30-22
CIVIL ENGINEER: SCOTT M. WILSON LICENSE NO. EXP. DATE

REVISION
DATE

DESORPTION

APPROVED

E
0_
00 9/06/22
'
LEGEND
L
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DOMESTIC WATER LINE (PROP) DW
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SANITARY SEWER LINE (PROP) SS
-
Z

RECYCLED WATER LINE (PROP) RW
jj
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STORM DRAIN LINE PROP- SD

CITY OF PLACENTIA)

DOMESTIC WATER LINE - DW- - -
(EXIST)
I 1, .IM '�
�
WALL L
N89'51'_

SANITARY SEWER LINE (EXIST) - - -SS- - -
1 I--I ll=i l
-6
-62' ---
-
II 11
,
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--
-
-- --
-
- - - - = - - - -
-

STORM DRAIN LINE SD---
I
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�
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(EXIST)
46 47
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/
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co
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RIGHT OF WAY
s
PAD=
PAD=
PAD=
PAD=
304.0
II
303.8
302.7
303.0
304.1

PROPOSED LOT LINE
co
of
/
Z
62'
0 _ __--0---�
\ 54'
62'
5'
64'
-

RECORDED LOT LINE
RECORDED TRACT (N.A.P.) 18175

N89'51'24''W
".
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T
116' �1
63'
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51 53
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FACE OF CURB & GUTTER
•
TRACT BOUNDARY — —
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4E$
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7 63'
20'
I
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PROPOSED CONTOUR 205
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b I
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FIRE HYDRANT
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°
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PROPOSED TRACT 19250 LOT LETTER A
II
I 301D.9
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EXISTING OIL WELL O
b 75'
67'
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3.0' MAX
I
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-
I-
,
;
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EXISTING PERIMETER
4 `1
I 42
I I,
I
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O
301.5
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o

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10.0'
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P RIMETER
O

FOR STORM DRAIN PURPOSES C
I
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18.C

8.0 5.0' WALK
AL
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67'
67'
80'
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PURPOSES TO THE CITY OF PLCAENTIA O
b
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PURPOSES E
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4.5' MAX
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EXISTING PERIMETER
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35 2
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PAD=

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RETAINING WALL
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INDEX MAP
►NMI
°
31 32
o
N
PAD=
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=
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r
PAD= oO
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OA _>
-�
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r,�
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_
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30 60
1 3.0'
MAX
,\
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3' 40'
10' `� b / - - - -
- - ,= - - .- _

l
°I
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a
53'
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1�
!
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R=38.�
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66 / I
BENCHMARK:

BASIS OF BEARING:

PREPARED BY:
9 CORPORATE PARK SUITE 100

WILSON MIKAMI
CORPORATION IRVINE, CA 92606
T: 949-679-0090
OWNER
Toll Brothers
AMERICA'S LUXURY HOME BUILDER"
725 W. TOWN & COUNTRY ROAD, SUITE 200
ORANGE, CA 92868
CONTACT: ERIC EVERHART

VESTING TENTATIVE
ALTA
SITE
VISTA
P
TRACT
LA
MAP 19250
N
SHEET
6 DESCRIBED BY OCS 2003 - FOUND 3 3\4" OCS ALUMINUM BENCHMARK DISK STAMPED "2C-101- 75", SET IN THE NORTHEASTERLY CORNER OF A 4 FT. BY 7 F. CONCRETE CATCH BASIN. MONUMENT IS LOCATED IN THE NORTHWESTERLY

CORNER OF THE INTERSECTION OF CENTERLINE VISTA AVENUE AND VAN BUREN STREET, 370 FT.WESTERLY OF THE OF VAN BUREN AND 33 FT.

NORTHERLY OF THE CENTERLINE OF BUENA VISTA. MONUMENT IS SET LEVEL WITH THE SIDEWALK.

ELEVATION 312.589 F, NAVD 88 DATUM (ADJ 2006)

THE BEARINGS SHOWN HEREON ARE BASED
ON THE GRID BEARING OF NO3 -26'01'W

BASED UPON A LINE OCS

HORIZONTAL CONTROL BETWEEN EET STATION
0112 AND STATION 5213 AS DERIVED FROM

GEODETIC VALUES PUBLISHED AND

COMPUTED BY ORANGE COUNTY DEPARTMENT
OF PUBLIC WORKS.

OF 9
49884 9-30-22
CIVIL ENGINEER: SCOTT M. WILSON LICENSE NO. EXP. DATE

REVISION
DATE

DESCRIPTION

APPROVED

E
n
LO
no
9/06/22
S\10367,00\cwc\3�SP0007_TTv
I
I

BLANKENSHIP CIR
2 .00
.00
.00
PREPARED BY:

OWNER
i
/
I
1 LEGEND
TRACT 19250 BOUNDARY

EASEMENT

RECORDED LOT LINE

EXISTING PUBLIC RIGHT

OF WAY TO BE VACATED

STREET CENTER LINE

EASEMENT NOTES

EASEMENT FOR SIDEWALK AND
PUBLIC UTILITIES. TRACT NO.
15700 MM 854/17-22
INSTRUMENT NO. 2004000098902

WATER UTILITY, PUBLIC UTILITIES
AND ACCESS EASEMENT. TRACT
NO. 15700 MM 854/17-22
INSTRUMENT NO. 2004000098902

EASEMENT AGREEMENT FOR

MAINTENANCE OF WALL AND
DRAINAGE SWALE. INSTRUMENT
NO. 19970641811 OF OFFICIAL
RECORD

UNDERGROUND ELECTRICAL SUPPLY

SYSTEMS AND COMMUNCIATION
SYSTEMS. INSTRUMENT NO.
93-0373600 OF OFFICIAL

RECORDS
SEWER EASEMENT. TRACT NO.
15700 MM 854/17-22
INSTRUMENT NO. 2004000098902

EMERGENCY VEHICLE ACCESS
EASMENT. TRACT NO. 15700 MM
854/17-22 INSTRUMENT NO.
2004000098902
STORM DRAIN EASEMENT. TRACT
NO. 15700 MM 854/17-22
INSTRUMENT NO. 2004000098902

PUBLIC UTILITIES INSTRUMENT
NO. 2012000219774

EASEMENT FOR PUBLIC UTILITIES

AND INCIDENTAL PURPOSES,
RECORDED APRIL 18, 2012 AS
INSTRUMENT NO. 2021000293104

EASEMENT FOR PIPELINE WITH

RIGHT OF INGRESS AND EGRESS
TO STANDARD OIL CO.

RECORDED DECEMBER 16, 191,
IN DDS 346/241.

GRAPHIC SCALE
60 0 30 60
0 0
120
( IN FEET )
1 inch = 60 ft.

BENCHMARK:

CORNER OF THE INTERSECTION OF BUENA VISTA AVENUE AND VAN BUREN STREET, 370 FT.WESTERLY OF THE CENTERLINE OF VAN BUREN AND 33 FT.

NORTHERLY OF THE CENTERLINE OF BUENA VISTA. MONUMENT IS SET LEVEL WITH THE SIDEWALK.

ELEVATION 312.589 FT, NAVD 88 DATUM (ADJ 2006)
BASIS OF BEARING:

THE BEARINGS SHOWN HEREON ARE BASED
ON THE GRID BEARING OF NO3"'26'01'W

BASED UPON A LINE BETWEEN OCS

HORIZONTAL CONTROL DATASHEET STATION
0112 AND STATION 5213 AS DERIVED FROM

GEODETIC VALUES PUBLISHED AND

COMPUTED BY ORANGE COUNTY DEPARTMENT
OF PUBLIC WORKS.

REVISION
DATE

DESORPTION

APPROVED
9 CORPORATE PARK, SUITE 100
WILSON MIKAMI IRVINE, CA 92606

CORPORATION
T: 949-679-0090
49884
9-30-22
CIVIL ENGINEER: SCOTT M. WILSON
LICENSE NO.

EXP. DATE
Toll Brothers
AMERICA'S LUXURY HOME BUILDER®
725 W. TOWN & COUNTRY ROAD, SUITE 200
ORANGE, CA 92868
CONTACT: ERIC EVERHART
VESTING TENTATIVE TRACT MAP 19250

ALTA VISTA

EXISTING EASEMENTS AND PUBLIC RIGHT OF WAYS
SHEET
7 OF
9 E_
9/06/22

FOCALPOINT HIGH PERFORMANCE MODULAR BIOFILTRATION SYSTEM (HPMBS)

FOCALPOINT HPMBS CONSTRUCTION GUIDE
FocalPoint

BIOHI TRATION SYSTFMS
FocalPoint

BIOFII TRATION SYSTFMS
YC
FocalPoint
HOPI] TRATION SYSTEMS
PERFORMANCE SPECIFICATION:

FOCALPOINT LENGTH

HIGH PERFORMANCE MEDIA
HIGH PERFORMANCE MEDIA MUST MEET A MINIMUM OF 100" PER HOUR INFILTRATION RATE.

B
# UNDERDRAIN LONG
FIELD TEST MUST BE CONDUCTED WITH PROSCRIBED INFILTROMETER AND SOP (SEE SPECIFICATION).

FAILURE TO MEET FIELD TESTING WILL RESULT IN THE REMOVAL OF MEDIA AND REPLACEMENT FROM C

FOCALPOINT WIDTH

OBSERVATION/ MAINTENANCE PORT CONNECTION PIPE BOOT DETAIL ALTERNATE BATCH.

D
# UNDERDRAIN WIDE

HIGH PERFORMANCE STRUCTURAL UNDERDRAIN
E

WATER QUALITY VOLUME

PIPE BOOT
MUST HAVE A MINIMUM OF 19 SQUARE INCHES OF ORIFICE OPENING PER SQUARE FOOT.

OVERFLOW ELEVATION
Z
O
3'
MUST MEET H20 LOADING REQUIREMENTS.

MUST BE MODULAR IN NATURE AND ASSEMBLED ON SITE.

OUTLET FLOWLINE
LU
v
a
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PIPE BOOT
F,
MUST HAVE MINIMUM 90% INTERIOR VOID SPACE.

TOP OF MULCH
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Products Distributed by:

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Contact us for information and pricing:
[email protected]
Escondido, CA 92029
E (CFSsc Alpine Way 1
(858) 705-6483 Fax: (858) 487-8355 un o, '"""""T' 'aril

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BASIS OF BEARING:

PREPAREDBY°
9 CORPORATE PARK SUITE 100

WILSON MIKAMI
CORPORATION IRVINE, CA 92606
T: 949-679-0090
49884 9-30-22
O"V"ER
TollBrothers

VESTING TENTATIVE TRACT

ALTA VISTA
R
FOCALPOINT H•P•M• B . S . SPECIFICATIONS
MAP
19250
SHEET
8 DESCRIBED BY OCS 2003 - FOUND 3 3\4" OCS ALUMINUM BENCHMARK DISK STAMPED "2C-101- 75", SET IN THE NORTHEASTERLY CORNER OF A 4 FT. BY 7 F. CONCRETE CATCH BASIN. MONUMENT IS LOCATED IN THE NORTHWESTERLY

CORNER OF THE INTERSECTION OF BUENA VISTA AVENUE AND VAN BUREN STREET, 370 FT.WESTERLY OF THE CENTERLINE OF VAN BUREN AND 33 FT.

NORTHERLY OF THE CENTERLINE OF BUENA VISTA. MONUMENT IS SET LEVEL WITH THE SIDEWALK.

ELEVATION 312.589 FT, NAVD 88 DATUM (ADJ 2006)

THE BEARINGS SHOWN HEREON ARE BASED
ON THE GRID BEARING OF NO3�26'01"W

BASED UPON A LINE BETWEEN OCS

HORIZONTAL CONTROL DATASHEET STATION
0112 AND STATION 5213 AS DERIVED FROM

GEODETIC VALUES PUBLISHED AND

COMPUTED BY ORANGE COUNTY DEPARTMENT
OF PUBLIC WORKS.

OF 9
AMERICA'S LUXURY HOME BUILDER®
725 W. TOWN & COUNTRY ROAD, SUITE 200
ORANGE, CA 92868
CONTACT: ERIC EVERHART
CIVIL ENGINEER: SCOTT M. WILSON LICENSE NO. EXP. DATE

REVISION
DATE

DESCRIPTION
APPROV®

n
N

0. r)
9/06/22
NOTES:

1. FOLLOWING PLACEMENT OF SIDE BACKFILL, A UNIFORM 12" LIFT OF THE FREELY DRAINING MATERIAL (SPEC SECTION 2.03 B) SHALL BE PLACED OVER THE R -TANK AND LIGHTLY COMPACTED USING A WALK -BEHIND C%'‘
-
TRENCH ROLLER. ALTERNATELY, A ROLLER (MAXIMUM GROSS VEHICLE WEIGHT OF 6 TONS) MAY BE USED.

END VIEW OF PIPE/FABRIC CONNECTION.
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ROLLER MUST REMAIN IN STATIC MODE UNTIL A MINIMUM OF 24" OF COVER HAS BEEN PLACED OVER THE CUT "X" SLIGHTLY

AN IN THE FABRIC
irp nnnriri rinr
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NON -CORROSIVE HOSE

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TO PREVENT BACKFILL

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MODULES. SHEEP FOOT ROLLERS SHOULD NOT BE USED. SPEC SECTION 3.05 A

2. ONLY LOW PRESSURE TIRE OR TRACK VEHICLES (LESS THAN 7 PSI AND OPERATING WEIGHT OF LESS THAN 20,000 LBS) SHALL BE OPERATED OVER THE R -TANK SYSTEM DURING CONSTRUCTION. SPEC SECTION 3.05 B

3. DUMP TRUCKS AND PANS SHALL NOT BE OPERATED WITHIN THE R -TANK SYSTEM AT ANY TIME. WHERE

NECESSARY, THE HEAVY EQUIPMENT SHOULD UNLOAD IN AN AREA ADJACENT TO THE R -TANK SYSTEM AND THE MATERIAL SHOULD BE MOVED OVER THE SYSTEM WITH TRACKED EQUIPMENT. SPEC SECTION 3.05 B o Lon ()
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SPECIALISTS
858-705-8483
www.Cafiltrallonspecialisis.com

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DENSITY MAINTENANCE
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CONCRETE COLLAR IT

WHERE REQUIRED
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SURFACE
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(PAVED

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AND RE -SUSPEND ACCUMULATED SEDIMENT

SO THAT IT
•
I I I I I I I I I I I I I I I I I I I I I I I I 'I I I I I I I I I I I I I I I I I I I II I I I II I I I I I I I l l I I I I I I I I I I I I I I I II EDQ
MAY BE PUMPED OUT.
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• MINIMUM REQUIRED MAINTENANCE INCLUDES
A
F

GEOGRID
R-TANKHD OR R-TANKSD UNITS SUBGRADE / EXCAVATION LINE: COMPACT PER SPEC DATE
08/07/17

QUARTERLY INSPECTION DURING THE FIRST

YEAR OF
HD: LOAD
RATING: 33.4 PSI ONLY) SECTION 3.02 D. A BEARING CAPACITY OF 2,000 PSF OPERATION AND A YEARLY INSPECTION THEREAFTER.

FLUSH AS NEEDED.

A
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SD:
(MODULE
LOAD RATING: 40 PSI (MODULE ONLY) MUST BE ACHIEVED PRIOR TO INSTALLING R-TANKHD

OR R-TANKSD
SHEET ND.
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APPLICATIONS.

IN TRAFFIC

NON -CORROSIVE HOSE CLAMP

NOT TO SCALE
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B

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LET'S GET IT DONE FS
C .

CALIFORNIA FLTR,ATCN SPECIALIET'_:
4 MAINTENANCE PORT

FOR R-TANKLD, R-TANKHD, AND R-TANKSD
FOR ADDITIONAL INFORMATION PLEASE CONTACT: California Filtration Specialists, 858-705-6483, www.cafiltrationspecialists.com 6/16 BENCHMARK:

BASIS OF BEARING:

OWNER
Toll Brothers
AMERICA'S LUXURY HOME BUILDER®
W. TOWN & COUNTRY ROAD, SUITE 200
ORANGE, CA 92868
CONTACT: ERIC EVERHART

PREPARED
WILSON

CORPORATION
9 CORPORATE PARK SUITE 100
MIKAMI �
IRVINE, CA 92606
T: 949-679-00900112
Z----- 725
VESTING TENTATIVE TRACT MAP 19250

ALTA VISTA
R_TANK DETAILs
SHEET
�J
9 DESCRIBED BY OCS 2003 - FOUND 3 3\4" OCS ALUMINUM BENCHMARK DISK STAMPED n2C-101— 75", SET IN THE NORTHEASTERLY CORNER OF A 4 FT. BY 7 FT. CONCRETE CATCH BASIN. MONUMENT IS LOCATED IN THE NORTHWESTERLY

CORNER OF THE INTERSECTION OF BUENA VISTA AVENUE AND VAN BUREN STREET, 370 FT.WESTERLY OF THE CENTERLINE OF VAN BUREN AND 33 FT.

NORTHERLY OF THE CENTERLINE OF BUENA VISTA. MONUMENT IS SET LEVEL WITH THE SIDEWALK.

ELEVATION 312.589 FT, NAVD 88 DATUM (ADJ 2006)

THE BEARINGS SHOWN HEREON ARE BASED
ON THE GRID BEARING OF NO3-26'01'W

BASED UPON A LINE BETWEEN OCS

HORIZONTAL CONTROL DATASHEET STATION
AND STATION 5213 AS DERIVED FROM

GEODETIC VALUES PUBLISHED AND

COMPUTED BY ORANGE COUNTY DEPARTMENT
OF PUBLIC WORKS.

OF 9
49884 9-30-22
CIVIL ENGINEER: SCOTT M. WILSON LICENSE NO. EXP. DATE

REVISION
DATE

DESCRIPTION

APPROVED

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• General Plan
Specific Plan
• Zoning
SP -7 (East Placentia Specific Plan)
- Low Density Residential (6 du/ac)

OtWo•M(J(
Toll `Brothers"
PHOTOS

EXISTING SITE

0(WK( M& -'de
`Toll `Brothers`
PHOTOS

ADJACENT PROPERTIES

APPEAL FOR RESIDENTIAL COMFORT
I am the resident of 725 Blankenship Cir, Placentia, CA 92870 since 2020 and I came to know that there are houses coming up at the back (West side) and the side (South side) of my property according to the Placentia City development project (Alta Vista and Jefferson). I would like to submit few suggestions and also few requests to you the development dept which will be beneficial to my family, my current neighbors and also for the upcoming community.

The Gas Plant Teak: we have noticed and experienced multiple times that the gas plant situated at the south of my house and at the corner of the park which is between Alta vista at Jefferson, has gas leak and smells gas at our house and the neighborhood houses on and off. It has been reported to gas company multiple times by the residents and it still continued. If the new houses are built very close to the plant which is the border of the park at south of my house shall be non -habitable to the new community.

Suggestion: It will be beneficial to avoid building the houses in that first raw /near the plant up to Alta Vista street so that it can get open air and the gas doesn't stay in within the congested house space. You may please inform the new community about the gas leak ahead before they occupy blindly.

Chance for wall to collapse: It came to our attention that the retaining brick wall at the back of Blankenship extended up to south of Rutledge drive is slanted and slowly leaning backward towards west which may get worse or may collapse while new construction comes.

Suggestion: Better grading and keeping a distance for the new houses away from the current walls will be beneficial.

Public access from Park to the new community is a danger: If the Blankenship street opens to the new community, it can cause public access from park to the new community may be unsafe and may open to illegal activities for public from the park, as they are doing now; smoking (where Park has a sign no smoking), sexual activities in public, throwing cigarettes and condoms and other trash to the street and parking areas.

Suggestion/Request: Pls do not open the gate from Park/Blankenship to the new community.

Threat to our Health: When I bought my house in Blankenship, it was not informed from city or by the community that there will be house built in this area anymore. Also, I pay $ 10,000.00 as house tax yearly. I bought this house here for fresh open air to keep good health for my family members, as my husband has asthma and need fresh air, cannot tolerate congested housing community and my daughter has claustrophobia and anxiety without open spaces/areas. My current house has open space for them and has fresh air coming from the seaside, that is from south of my house which will be blocked when new houses coming to the south of my house.

Request and suggestion: Could you please request the builder NOT to build two story houses in the southside, or may do one story houses that side so that we including the current community get fresh and natural air and wind without any blockage.

Kindly consider the above for the comfort of the residents and safety of the community. Thank you.

Joseph Lambert
From: Joseph Lambert
Sent: Tuesday, May 9, 2023 6:02 PM
To: Joseph Lambert
Subject: Public Comment In support of Toll Bros
Received from Craig Green (resident, former City Councilmember) via text message on 05-09-23 at 5:50p.m.:

Joe: I was planning on attending the Planning Commission meeting this evening but I'm not going to make. I was going to speak in support of the Toll Brothers project over by Champions Sports Complex. You can use this text if you need to. Thanks. Please let me know how it goes. Thanks, Craig Thank You
Joe Lambert
Director of Development Services
City of Placentia
Sent from my iPad
1 TO:

VIA:

FROM:

DATE:

Placentia Cit Council

CITY COUNCIL

CITY ADMINISTRATOR

DIRECTOR OF COMMUNITY SERVICES
JUNE 6, 2023

AGENDA REPORT
SUBJECT: RECAP OF 2022 HERITAGE FESTIVAL AND APPROVAL OF 2023 EVENT FISCAL
IMPACT:

SUMMARY:
2022 EXPENSE: $110,619
2022 STAFF COST: $ 37,905
2022 SUPPLIES COST: $ 72,713
2022 REVENUE: $ 29,907
2023 EXPENSE: $122,900
REVENUE: $ 39,000

TOTAL EVENT COST

INCLUDES ALL CITY STAFF

GENERAL FUND

ESTIMATED SUPPLY/EQUIPMENT
EXPENDITURES FOR FY 2023-24

ESTIMATED
The Community Services Department ("Community Services") serves as the liaison to the Heritage Committee ("Committee") and monitors all expenses and revenues associated with the Heritage Festival and Parade. The total expenses of the 2022 event, including Staff costs, media production, and supplies was $110,619. Revenue from the event was generated from vendor applications, entry fees for the band review and the car show, donations/sponsorships, totaling $29,907. The net cost to the City for 2022 was $80,712 after applying revenues to the total cost of the event.

Given the increased costs and concern for safety of event participants, City staff, including representatives from Police, Fire & Life Safety, Community Services and Public Works have recently conducted a thorough review of the Heritage Festival planning and operations. It has become evident to Staff that the event requires the implementation of new policies and procedures to ensure a safer, better streamlined, and more fiscally efficient event. Staff has identified areas of most concern as the following: band review/parade route, significant increased subsidy by the City, the health and safety of all participants, a continued temperature warming trend, and a lack of diverse parade entries.

Following the City Staff's review of the event, a meeting was held with the Heritage Festival Committee to discuss the City's collective concerns and recommendations for the 2023 event.

Representatives from the Community Services Department, Police Department, Fire & Life Safety Department, and Public Works Department were all present to review the information with

3.a.

June 6, 2023

City Council Agenda
June 6, 2023

Page 2 of 6 ends

Committee members. During the discussion, Staff and the Committee agreed that improvements are necessary to achieve a more organized and streamlined event, decrease City subsidy, and address concerns of health and safety of all event participants. In response to the above identified concerns, Staff and the Committee recommend the following areas for improvements:
• Shortening of the Parade Route
• Implementation of the Heat Index Policy
• Increased Vendor/Participant Fees
• Implementation of Sub -Committees
• Increased solicitation of sponsorships
• Increased Staff involvement in Parade logistics
• Encourage greater community involvement
Also included in this request is a tentative event date of Saturday, October 14, 2023, with estimated expenditures of $122,900, for supply and staff costs based on the 2022 event actual expenditures and utilizing an estimated increase in costs for goods and services This action approves the recommended improvements and estimated expenditures for supplies and staff costs to operate the event.

RECOMMENDATION:

It is recommended that the City Council take the following actions:

1. Review the proposed recommendations presented by Staff and the Heritage Festival Committee and provide feedback; and
2 Approve the recommendations from Staff and the Heritage Festival Committee for the 2023 Heritage Festival and Parade event; and
3 Approve the request for the City to fund $122,900 in supply and staffing costs for the 2023 Heritage Festival to be allocated in the Fiscal Year 2023-24 budget.

STRATEGIC PLAN STATEMENT:

There is no specific strategic planning goal or objective associated with this agenda item.

DISCUSSION:

The Heritage Festival and Parade has been a staple in the community for over 50 years. The 2023 event will mark its 58th anniversary. Given its long-standing history, Staff, and the Heritage Festival Committee ("Committee") recognize the importance of this beloved community event and find that the recommended changes to the 2023 event, will not only address health, safety, and fiscal concerns, but will also encourage more community involvement, and enhance an overall sense of community pride.

City Council Agenda
June 6, 2023

Page 3 ends

The 2022 event followed particularly challenging years during the COVID-19 pandemic. The 2022 event featured over 100 cars in the car show, over 30 bands in the band review, 40 parade entries, 11 food vendors, 32 nonprofit vendors, 14 craft vendors and 21 Home Based/Business Expo vendors.

While the 2022 event was well attended, a rise in expenditures and a decrease in revenues has continued to affect the overall event. The City's net cost for the event has steadily increased over the last 6 years. In 2016, revenue generated from the event totaled $42,434 and total expenditures were $68,744. The net cost to the City in 2016 was $26,309. Revenue generated for the 2016 event covered approximately 61% of the total event costs. In comparison, from 2019-2022, revenue has decreased. The increased costs of materials, supplies, and services needed for the operation of the event, combined with a decrease in event revenue, and lingering effects from the COVID-19 pandemic, have resulted in a greater subsidy to the City. In 2022, revenue generated from the event, covered approximately 27% of total event costs. Overall, from 2016 to 2022, the City's subsidy of the event has grown by approximately 34%.

An additional area of concern is the rising temperature trend over the last several years. The health and safety of everyone, specifically the band members, has become an increasingly bigger concern. In 2015, the weather for that event date was well over 100 degrees, which resulted in over 50 calls for services for heat exhaustion of band members, festival attendees, and parade spectators. The record volume of calls for emergency services initiated mutual aid and ultimately resulted in the shutting down of the entire event. In 2022, the high temperature was 79 degrees.

While the temperature was lower than in 2015, the relative humidity coupled with the black pavement, provided for a much warmer day and still resulted in 11 calls for heat related emergencies.

The total parade route distance in 2022 was 1.10 miles. The parade began at the intersection of Kraemer Boulevard and Yorba Linda Boulevard. The parade started at 9:15 a.m. and traveled north on Kraemer Boulevard in the southbound lanes, ending at the Festival location at Tri-City Park. The band review began at 9:00 a.m. at Palm Drive and Yorba Linda Boulevard. The bands traveled west on Yorba Linda Boulevard and fed into the parade north on Kraemer Boulevard, ending at the Festival location at Tri-City Park. The non -competing bands were staged in the westbound lanes of Yorba Linda Boulevard and the competing bands staged in the eastbound lanes of Yorba Linda Boulevard. The bands joined the main body of the parade at the intersection of Kraemer Boulevard and Yorba Linda Boulevard. The total distance of the band review portion of the parade was 0.38 miles.

In response to the above identified concerns, Staff and the Committee present the following recommendations for consideration for the 2023 event:

1. Parade/Band Review Route
• 2022 Event — 1.10 miles (Parade)
• 2022 Event — 0.38 miles (Band Review)
• 2023 Recommendation — 0.5 miles (Parade)
• 2023 Recommendation — 0.38 miles (Band Review)

City Council Agenda
June 6, 2023

Page 4 of 6 ends

• Incorporate "Parade Spacers" to keep the pace of the parade at a maximum of a 50ft distance between entries to reduce gaps and maintain equal distance between entries at all times
It is recommended the 2023 event parade route begin at Kraemer Boulevard and Bastanchury Road and travel north in the southbound lanes. The Band Review and staging shall be conducted on the westbound lanes of Bastanchury Road between Kraemer Boulevard and Valencia Avenue. Parade entries will be staged on Kraemer Boulevard, south of Bastanchury Road. The bands will join the main body of the parade at the intersection of Kraemer Boulevard and Bastanchury Road.

2. Implementation of the Heat Index Policy
• The Heat Index Policy shall be presented and reviewed with all Band Directors who wish to participate, prior to the event at a mandatory meeting • As described in the Heat Index Policy, at or above 90 degrees, bands will be required to "dress down" for the parade and competition portion of the event • Bands will be required to march without jackets, capes, and shacko hats • City Staff will be responsible for enacting the Heat Index Policy four (4) days in advance of the event based upon weather information and data • Failure to comply with the Heat Index Policy, shall result in removal from the event

3. Increased Revenue: Vendor/Participant Fees
Vendor/Participant
2022 Fees
2023 Recommendation
Band Review Entry
$200
$200 - PYLUSD Band
$250 — All other bands
Beer Garden Vendor
$250
30/70 Split with a Resident Non -Profit
Group (City retains 30%)
$1,250 — All other vendors
Business Vendor
$250-$2000
$500-$5,000 (Based upon sponsor
level)
Car Show Entry
$40
$45, after Oct. 1
$40
$45, after Oct. 19
Car Show Vendor
$70
$100
Craft Vendor
$95
$150
Food Vendor (Resident Non -Profit;
$220
$220
Food Vendor (Non -Resident Non -Profit)
$275
$275
Food Truck/Commercial
$380
$500
Game/Activity Vendor
$95
$95 (Not collecting fees)
$150 (Collecting fees)
Homebased Business
$95
$150
Non -Profit Vendor
$40
$125
Pancake Breakfast Vendor
$250
Same rates as food vendors
Parade Entry
$25
$25

City Council Agenda
June 6, 2023

Page 5 of 6 ends

By increasing vendor/participant fees and soliciting greater event sponsorships, it is anticipated that overall revenue would increase to approximately $39,000. Utilizing an average of the last 6 years of event revenues and expenditures, Staff anticipates cost recovery for the 2023 event could reach 32%. Resulting in a 5% increase from the 2022 event.

While the goal for cost recovery is to eventually reach 50%, Staff and the Committee recommend adjusting the fees gradually. Vendor and participant fees have not been adjusted in many years and to ensure continued participation of long-standing vendors and participants, it is recommended that the fees increase incrementally until the 50% cost recovery goal is reached.

Activities proposed for the 2023 event will continue to include a craft fair, food vendors, business expo, game area, display booths, beer and wine garden, concert, car show, and entertainment.

The pancake breakfast will begin at 7:00 a.m. The Band Review will begin at 9:00 a.m. and the Parade will begin at 9:30 a.m. with the other Festival activities scheduled to begin at 10:00 a.m. and conclude at 4:00 p.m. Once City Council direction is provided, the planning process for the 2023 Festival will continue over the next several months including choosing an event theme.

By shortening the parade route, encouraging an increase in community -oriented parade entries, and implementation of the Heat Index Policy, Staff anticipates a much steadier flow to the parade, while also addressing health and safety concerns of band members, parade entries, spectators, and festival attendees. Additionally, soliciting greater sponsorships and increasing vendor/participant fees will provide for improved fiscal efficiencies, and will address the continued increase in subsidy of the event. It is anticipated that these changes will improve the overall implementation and operation of the event. For these reasons, Staff and the Committee respectfully submit the recommended changes for consideration for the 2023 Heritage Festival and Parade event.

FISCAL IMPACT:

The 2022 Festival and Parade generated $29,907 in revenue through participation fees, vendor fees, and various sponsorships and donations. Total expenses amounted to $110,619. The 2023 funding request for general event supplies/equipment and staffing costs is $122,900 to be allocated in the General Fund Budget for FY 2023-24. It is anticipated there will be an increase in revenue to help offset the total costs of the event.

Prepared by: Reviewed and_Approved by:

Veronica "Ortiz
Community -Services Sup isor
/t
Ali k iii C
Karen Crocker
Director of.C. om�rtd pity '0yices

City Council Agenda
June 6, 2023

Page 6 of 6 ends

Reviewed and approved by:

Jennifer"Lampman Damien R. Arrula ��
Director of Finance City Administrator
Attachments:

1. 2022 Event Expense Sheet

2. Heritage Festival PowerPoint Presentation

3. Heat Index Policy

4. Marching Band Policy

PLACENTIA

HERITAGE
4 II Era um
HERITAGE FESTIVAL 2022
104078-6099- Other Professional Services
Amount
Description
Total Expenditures
$18,714.00
Provided for entertainers, contractors and hired agents for event and also included the cost of band review judges for SCSBOA, and shuttle services. 104078-6230- Printing and Binding
Total Expenditures
Amounts
Description
$1,100.70
Purchased event flyers, posters, banners, and advertisements. Also provided for costs of date changes on banners. Purchased new street banner, pole banners and provided for design costs.
104078-6299 - Other Purchased Services
Amount
Description
Total Expenditures
$31,604.54
Provided for rentals of event equipment including, electrical, generators, street closure equipment, tables, canopies, chairs and Porta Potties. 104078-6301 Special Department Supplies
Total Expenditures
Amount
Description
$20,365.70
Provided for purchases of special events supplies. Included, small tools, equipment, car show/band supplies, awards, lunch, snacks, water for all staff/volunteers, trophies, certificates and committee supplies. 104078-6315 Office Supplies
Total Expenditures
Amount
Description
$928.86 Provided for purchases of event office supplies. Included, paper, poster boards, pens, pencils, markers, file boxes and file folders. 104078- 6325 Postage
Total Expenditures
Amount
Description
$0.00 Provided for postage costs of mailing vendor applications, vendor packets, parade packets, and shipping costs for band review trophies.

TOTALS
Amount
Description
Staff costs
Expenditures
Total Costs
Revenue
Net Total 2021 Festival
$37,905.46
$72,713.80
$110,619.26
$29,907.00
($80,712.26)
City Staff costs (Public Works, Community Services, Police) This includes all supplies/equipment costs outlined above Total Event Cost
Revenue collected from booth fees, sponsorships, donations and entry fees Net cost to the City

PlACENTIA
o l�Al�E RINA CITY -
City Council Meeting
June 6, 2023
Recap of 2022 and Approval of 2023 Event

Background
• The 2023 Heritage Festival event will mark its 58th anniversary as a community event
• City staff, including representatives from Administration, Community Services, Police, Fire Life & Safety, and Public Works have recently conducted a thorough review of the Heritage Festival planning and operations • The event requires the implementation of new policies and procedures to ensure a safer, better streamlined, and more fiscally efficient event • Staff has identified areas of most concern as the band review/parade route, increased subsidy by the City, the health and safety of all participants, a continued temperature warming trend, and a lack of diverse parade entries • Following the City's review of the event, a meeting was held with the Heritage Festival Committee to discuss the City's main concerns and recommendations for the 2023 event

Background
Staff and the Heritage Festival Committee agree that improvements are necessary to achieve a more organized and streamlined event, decrease City subsidy, and address concerns of health and safety of all event participants In response to the identified concerns, Staff and the Heritage Festival Committee recommend the following areas for improvements:
• Shortening of the Parade Route
• Implementation of the Heat Index Policy
• Increased Vendor/Participant Fees
• Implementation of Sub -Committees
• Increased solicitation of sponsorships
• Increased Staff involvement in Parade logistics
• Encourage greater community involvement
*****

PLACENTIA

$23,621.00
$37,287.37
$31,715.22
Heritage Festival Financial Review
I
Staff
Costs
$33,218.95
N/A
$32,200.00
$37,905.46
Supplies $45,123.12 $54,190.63 $62,620.77 $61,670.01 N/A $72,034.09 $72,713.80 Total
Costs
$68,744.12
$91,478.00
$94,335.99
$94,888.96
N/A
$104,234.09
$110,619.26
Revenue $42,434.85 $40,930.00 $32,854.61 $35,465.09 N/A $23,847.43 $29,907.00 Net Cost
$26,309.27
$50,548.00
$61,481.38
$59,423.87
*2020 Heritage Festival Cancelled due to COVID-19
N/A
$80,386.66
$80,712.26

2023 Heritage Festival Event Recommendations
• Shorten parade route from 1.10 miles to 0.5 miles
• Implementation of the Heat Index Plan and Dress Down Policy for all participating bands
• Increased vendor/participant fees to provide for improved fiscal efficiencies • Increased Staff involvement in Parade Logistics
• Addition of "Parade Spacers" to keep the pace of the parade at a maximum 50ft distance between entries to reduce gaps
• Implementation of Heritage Festival Sub -Committees
• Staff and Committee to recruit Sub -Committee members and volunteers to assist in the event planning and logistics
• Implementation of City's Steering Committee
• Staff and Committee to solicit greater donations and sponsorships to decrease the City's subsidy
• Staff to add important logistical/directional information to parade and band review packets for improved organization of check-in/staging process • Staff and Committee to encourage and solicit greater community participation to provide for increased diversity of parade entries

2023 Proposed Festival Date and Parade Route
• Date: October 14, 2023
• Parade Route: Shorten parade route from 1.10 miles to 0.5 miles • Band Review Route: Will remain at 0.38 miles
Parade route to begin at Bastanchury Rd. and Kraemer Blvd. and travel north in the southbound lanes (0.5 miles)
Band review and staging on westbound lanes of Bastanchury Rd., between Kraemer Blvd. and Valencia Ave. (0.38 miles)
Parade staging on Kraemer Blvd., south of Bastanchury Rd.

Non -Competing bands to stage on Kraemer Blvd., south of Bastanchury Rd
VIP/Honor Convoy staging on westbound lanes of Bastanchury Rd. between Kraemer Blvd. and Tuffree Blvd.

City Staff to lead parade logistics and feed entries into the parade Bus parking on Golden Ave. between Kraemer Blvd. and Valencia Ave.

Heat Index Policy - Recommendation #2
• The Heat Index Policy shall be presented and reviewed with all Band Directors who wish to participate, prior to the event at a mandatory meeting • The Heat Index shall be calculated based on a combined Relative Humidity and Temperature combination at or above 90 degrees
• As described in the Heat Index Policy, at or above 90 degrees, bands will be required to "dress down" for the parade and competition portion of the event • Bands will be required to march without jackets, capes, and shacko hats • City Staff will be responsible for enacting the Heat Index Policy four (4) days in advance of the event based on weather information and data • All bands will be contacted and informed that the Heat Index Policy will be in place for the day of the event
• As buses entering the staging area on the day of the event, they will be greeted by a City staff who will inform/remind them of the enacted Heat Index Policy • Failure to comply with the Heat Index Policy, shall result in removal from the event • City Staff/Emergency Personnel will have sole authority and will determine if the event shall be cancelled based on the Heat Index Policy guidelines

1013 heat Index rolicy Vuidelines
105+
Extreme Danger All outdoor City sponsored activities suspended Danger
All outdoor City Sponsored activities suspended
Extreme Caution All outdoor City Sponsored activities suspended Extreme Caution
Caution
Automatically kicks in the discussion phase of Extreme
Heat Plan Guidelines and begins preparation for
additional activity specific to pre -cautionary measures as well as provides flexibility to onsite personnel and officials to institute activity or rule modifications.

Reminder: Individuals who choose not to participate in
these conditions will not be penalized
Coaches, leaders, event directors, officials observe
participants carefully for signs of heat injuries or
exhaustion. Assure and schedule participants for water
breaks. Water is to be always available. Individual
participants are not required to participate in these
conditions

Temperature and Relative Humidity Scale
Relative Hu
NWS Heat Index
Temperature (°F)
40 46
50 55
80 82
84 88
88 90
92 94
96 98
100
102
104 106 103 1101
80 81
8O 82
81 83
81 84
83 84
85 86
85 87
88 89
88 89
1 93
91 93
95 97
94 96
99 101
97 100
103
106
101
104
108
112
105
109
113
117
109
114
118
124
114
119
124
. v .
119 124
124 llir7 137
131 137
60 82
84 88
91 95
100
105
110
116
123
18 65
82 85
89 93
98 103
108
114
121
136
70 83
86 90
95 100
105
112
119
126
134
75 84
88 92
7 103
109
116
124
132
80 84
89 94
100
106
113
121
129
85 85
90 96
102
110
117
135
90 86
91 98
105
118
122
31 4
nom
95 86
100
108
117
F
�
100
87 95
103
112
121
Likelihood of Heat Disorders with Prolonged Exposure or Strenuous Activity n Caution 1—I Extreme Caution • Danger • Extreme Danger www.weather.gov/safety/heat-index

Vendor/Participant Fees - Recommendation #3
Vendor/Partici • ant
Band Review Entry
Beer Garden Vendor
Business Vendor
Car Show Entry
Car Show Vendor
U 2022 Fees
Craft Vendor
Food Vendor (Resident Non -Profit)
Food Vendor (Non -Resident Non -
Profit)
Food Truck/Commercial
Game/Activity Vendor
Homebased Business
Non -Profit Vendor
Pancake Breakfast Vendor
$200
2023 Recommen • ation
$200 - PYLUSD Band
$250 — All other bands
$250 30/70 Split with a Resident Non -Profit
Group (City retains 30%)
$1,250 — All other vendors
$250-$2000 $500-$5,000 (Based on sponsor level)
$40 $40
$45, after Oct. 1 $45, after Oct. 19
$70 $100
$95 $150
$220 $220
$275 $275
$380 $500
Parade Entry
$95 $95 (Not collecting fees)
$150 (Collecting fees)
$95 $150
$40 $125
$250 Same rates as food vendors
$25 $25

2022 Event Costs and 2023 Event Funding Request
2022 Total Event Costs
$110,619
$29,907
Staff costs - $37,905
Supplies/Equipment - $72,713
2022 Revenue
2022 Net Cost to the City
$80,712
Event Supplies Funding Request For FY 2023-24
$122,900
Includes supplies and staff costs for all City personnel • The 2023 event supplies funding request is estimated based on actual expenses from the 2022 event and utilizing an estimated increase in costs for goods and services • By implementing increased vendor/participant fees, and soliciting greater sponsorships, Staff anticipates an increase in revenue to offset event costs

Extreme Heat Plan for Community Events

PURPOSE
To provide guidelines for City of Placentia management, staff, facilities and the public when the National Weather Service announces a Heat Advisory or Heat Warning.

POLICY AND PROCEDURES
The City of Placentia Community Services Department recognizes the importance of taking precautions in extreme heat situations. The department will prepare and place into effect precautionary measures when the National Weather Service announces a Heat Advisory or Heat Warning. In the following guidelines, "Activity" means programs, classes, leagues, daycare, concerts, parades, festivals, and all types of City of Placentia sponsored recreation activities; and "Facilities" means indoor and outdoor facilities.

I. Standard Procedures and Protocols
a. On the day of an event, organizers and personnel are encouraged to use the OSHA— NIOSH Heat Safety tool app found in the apple app store to determine the current heat index and use as a reference to identify signs and symptoms of heat illness or injury. (httos:// www.cdc.7,oviniosh/topics/heatstress/heatapp.html) b. In situations with advanced notice of heat advisories and/or warnings during normal business hours, the department will assess activities known to be scheduled in city facilities as well as those teams and programs representing the department with games or activities scheduled outside the city.
c. The Director of Community Services has the option to cancel, reschedule or adjust as necessary all activities in City facilities on the advice of the Chief of Police or Fire Chief if they determine it is in the best interest of individuals and/or staff participating in activities. The public information office (PIO) and the departments staff would be notified, and all public media would be notified, and closure implemented. d. City Departments are to implement program specific adjustments as precautionary methods such as alerting key program coordinators of their on -call status, arrangement of water, cooling areas, options for activity — specific rule modifications, temporary postponements, and if deemed feasible — arranging of staffed medical tents.

1. Participants of the City of Placentia sponsored activities that are involved in a program not under City jurisdiction have the authority to accept a forfeit if they feel it is in the best interest of their players from a health perspective. e. Program Coordinators in consultation with onsite program resources have the authority to make program -wide modifications, postponements or cancel activities if they feel precautionary measures in place aren't satisfactory or if the participants desire to end the activity.
f. On location, unless otherwise determined via pre-advisory/warning instructions the Community Services Director, Field Marshals, Leaders, and City Officials have the authority to modify, postpone or stop any activity if they feel precautionary measures in place aren't satisfactory or if the participants desire to end the contest, event or activity.

Program Coordinators must be notified of any action as soon as possible. Except for

typical league games or practices, some activities (camps, tournaments games, etc.) must obtain the approval of the program coordinator for final cancellation of activity. g. Some organizations (internal and external) may prefer to cancel their activity in the event of an extreme heat episode. An option to accommodate individuals displaced by the cancellation of an activity may be to offer program credits (i.e., pavilion picnic users) or an alternated date and time if feasible. This accommodation would also include league teams working out scenarios with a sports manager. h. Department forced cancellations of any non -sponsored activity (tournaments, picnic rentals, etc..) due to heat concerns requires the approval of the Director of Community Services or designee as the appointing authority. Program Coordinators and affected staff shall be notified of these cancellations.
i. In the event of a heat related illness or injury, appropriate first aid should be made available and emergency services contacted if deemed appropriate.

II. Communications / Public Relations
a. The City of Placentia shall communicate any cancellations of City sponsored activities.

II I. Summary of Heat Advisory / Warning
Below are key markers that kick in the Extreme Heat Plan preparation and discussions.

Forecast
Heat Index Category
Summary Plan
126+
Extreme Danger
All outdoor City sponsored activities suspended
105+
Danger
All outdoor City Sponsored activities suspended
95 - 103
Extreme Caution
All outdoor City Sponsored activities suspended.
90 -94
Extreme Caution
Automatically kicks in the discussion phase of Extreme Heat Plan Guidelines and begins preparation for additional
activity specific pre -cautionary measures as well as
provides flexibility to onsite personnel and officials to institute activity or rule modifications. Reminder:

Individuals who choose not to participate in these
conditions will not be penalized.
80 — 89
Caution
Coaches, leaders, event directors, officials observe
participants carefully for signs of heat injuries or
exhaustion. Assure and schedule participants for water
breaks. Water is to be always available. Individual
participants are not required to participate in these
conditions.

Relative Humidity (%)
NWS Heat Index
Temperature (F)
80 82
84 86
88 90
92 94
96 98
100
102
104
106
108 110
40 80
81 83
85 88
91 94
97 101
105
109
114
119
124
45 80
82 84
87 89
93 96
100
104
109
114
119
124
50 81
83 85
88 91
95 99
103
108
113
118
124
55 81
84 86
89 93
97 101
106
112
117
124
60 82
84 88
91 95
100
105
110
116
123
65 82
85 89
93 98
103
108
114
121
70 83
86 90
95 100
105
112
119
75 84
88 92
97 103
109
116
124
80 84
89 94
100
106
113
121
85 85
90 96
102
110
117
90 86
91 98
105
113
122
95 86
98 100
108
117
L..%
Mir
100
87 95
103
112
121
Likelihood of Heat Disorders with Prolonged Exposure or Strenuous Activity ❑ Caution ❑ Extreme Caution
Danger Extreme Danner
Water/Rest/Shade Best Practices
Water
The water provided should be sufficient quantities of pure and cool potable drinking water (i.e. enough to provide at least one quart per person per hour). Proper hydration is essential to prevent heat -related illness. Participants should not rely on feeling thirsty to prompt them to drink. They should be reminded to drink on a regular basis to maintain hydration throughout the day.

Rest
When heat index is high, participants should take breaks. The length and frequency of rest breaks should increase as the heat index rises. Breaks should last long enough for the participant to recover from the heat. How long is long enough? That depends on several factors including environmental heat and the participant's physical activity level, as well as the individual risk factors.

Shade
Participants should be given a cool location where they can take their breaks and recover from the heat.

This might mean a shady area, an air-conditioned vehicle, a nearby building or tent, or an area with fans and misting devices. Ideally the shaded area will allow the participant to rest comfortably and not restrict their movement.

Heritage Festival Parade
Marching Band Policy
These marching band guidelines for the Placentia Heritage Festival Parade are to help ensure a quality, seamless event, and to provide a pleasant performance experience, while keeping out for the safety and wellbeing of performers of the upmost priority. The director and/or Band Booster/Board Member and drum major of each band will be required to attend a Zoom presentation/Q&A meeting prior to the event date, in order to participate in the parade.

1. Marching Band Entry Fees:
$200 PYLUSD Middle/Junior High School
$200 PYLUSD High School
$250 Middle/Junior High School
$250 High School
Bands that choose not to participate in the parade during episodes of hot temperatures as explained in the below heat guidelines will not receive a refund.

2. In order to have a steady flowing parade, it is necessary to have a better balance between the amount of marching band and other parade entries, as well as enforce some rules on the parade route.

A. A 50 -foot minimum spacing will be kept between each parade entry and must follow the direction of parade spacing staff who will be wearing neon vests.

B. Bands are only permitted to stop and play for the crowd if there is a backup at the end of the parade route.

C. Bands that stop and play to the crowd and intentionally cause a long gap/delay in the parade will be disqualified from receiving any awards or commendations from the parade.

3. In order to better monitor the health and wellbeing of performers, steps will be taken to shorten and streamline the parade route, and to keep performers from overheating.

A. To minimize the amount of time standing the parade route will be shortened and streamlined when possible.

B. The judging area will be setup on Bastanchury approximately at the intersection of Bastanchury and Brookhaven.

C. The bands will then proceed through the judging area, after which they will be fed onto the parade route on Kraemer Blvd:

D. If a band is not being evaluated, they will march straight through the competition area when it is their turn to do so. This will be done to more easily keep the pre -determined order of bands.

E. Bands attempting to show up more than 1 hour before their scheduled judging time will be directed by City staff to come back 1 hour before their scheduled judging time.

F. A shaded cooling station with First Aid will be set up at the end of the parade route to care for participants as needed.

4. In order to better monitor the health and wellbeing of performers the following heat policy will be enacted when needed.

A.
126+
Extreme Danger
All outdoor City sponsored activities suspended
105+
Danger
All outdoor City Sponsored activities suspended
95 - 103
Extreme Caution
All outdoor City Sponsored activities suspended.
90 -94
Extreme Caution
Automatically kicks in the discussion phase of Extreme Heat Plan Guidelines and begins preparation for additional
activity specific pre -cautionary measures as well as
provides flexibility to onsite personnel and officials to institute activity or rule modifications. Reminder:

Relative Humidity (%)
NWS Heat Index
Temperature (°E)
80 82
84 86
88 90
92 94
96 98
100
102
104
106
108 110
40 80
81 83
85 88
91 94
97 141
105
109
114
119
124
45 80
82 84
87 89
93 96
100
104
109
114
119
124
50 81
83 85
88 91
95 99
103
108
113
118
124
55 81
84 86
89 93
97 101
106
112
117
124
60 82
84 88
91 95
100
105
110
116
123
65 82
85 89
93 98
103
108
114
121
70 83
86 90
95 100
105
112
119
75 84
88 92
97 103
109
116
124
80 84
89 94
100
106
113
121
85 85
90 96
102
110
117
90 86
91 98
105
113
122
4;4
95 86
93 100
108
117
100
87 95
103
112
121
Likelihood of Heat Disorders with Prolonged Exposure or Strenuous Activity ❑ ar•7� Extreme Danger

B. Three (3) weeks prior to the parade date weekly updates/reminders about the heat policy will be sent to band directors. The week of the parade daily updates/reminders will be sent out as necessary.

C. In the event that the morning of the parade there will be a combined Relative Humidity and Temperature combination to reach 90 degrees or above, a reduced dress protocol for marching bands will be enacted and enforced. This information will be communicated to the band directors in advance whenever it is possible to do so.

D. Performers will march and compete without jackets, capes, and shako hats. Baseball style hats and Aussie hats are permissible as they create shade and will help cool the wearer. Performers are encouraged to wear matching shirts under their jackets just in case.

E. As buses enter the first staging area of the Parade route, a City staff will greet the band director, remind them of the previously communicated heat policy, and remind/let them know that it has been enacted for all bands. If the band director does not want to comply with the reduced dress, they can decide to not participate in the competition and parade.

F. The heat policy will be enacted for all bands all in fairness of competition/judging.

G. The discussion/arguing of the heat policy/enactment thereof will not be an option the day of the event.

H. Failure to comply with the heat policy shall result in removal of the event.

TO:

VIA:

FROM:

DATE:

CITY COUNCIL

CITY ADMINISTRATOR

DIRECTOR OF FINANCE
JUNE 6, 2023
Placentia City Council

AGENDA REPORT
SUBJECT: ANNUAL COMPREHENSIVE FINANCIAL REPORT FOR THE PERIOD ENDING JUNE 30, 2022
FISCAL
IMPACT: NONE
SUMMARY:

The annual audit of the City's financial records has been completed by the City's audit firm, Clifton Allen Larson (CLA). Part of the audit contract includes working with Staff to complete the Annual Comprehensive Financial Report ("ACFR"). The ACFR was reviewed with the Financial Audit Oversight Committee ("FAOC") on May 15, 2023. The FAOC approved the report and recommended for the City Council to receive and file without any material modifications.

RECOMMENDATION:

It is recommended that the City Council take the following actions:

1. Receive and file the Annual Comprehensive Financial Report for the period ending June 30, 2022, as recommended by the Financial Audit Oversight Committee.

DISCUSSION:

Each year the City has an external audit performed by an independent auditing firm. At the conclusion of the audit process, the auditors and the City's Finance Department complete the ACFR. As required by the Government Accounting Standards Board (GASB), the report's format includes standardized reporting information such as the Management Discussion and Analysis, Required Supplementary Information, and Government -wide Financial Statements including the Statement of Net Position and Statement of Activities.

Also included in the report is the Independent Auditors' Report. In the opinion of the auditors (CLA), the financial statements are presented fairly in all material respects. The audit of the City's financial records was completed in accordance with generally accepted auditing standards applicable to financial audits contained in Government Audit Standards issued by the Government Accountability Office. The City received a "clean" or unmodified opinion for the audit this year in that there were no findings issued. Due to various actions taken by City management over the

3.b.

June 6, 2023

City Council Agenda
June 6, 2023- FY21/22 ACFR

Page 2 of 2 ends

past several years, including establishing several additional internal controls, the City has not received any findings since the 2015-16 embezzlement. This marks 7 years of operations with the City receiving no findings.

The ACFR was presented to the Financial Audit Oversight Committee at its meeting on May 15, 2023, at which time the report was approved and recommended for the City Council to receive and file. The ACFR has also been submitted to the Government Finance Officers Association, for consideration of the Achievement for Excellence in Financial Reporting Award. Staff received notice from the Government Finance Officers Association in October 2021, that the City was awarded the Certificate of Achievement for Excellence in Financial Reporting for the Fiscal Year 2019-20 ACFR and believes this report will also qualify for the award.

ALTERNATIVE OPTIONS:

There are no alternative actions recommended.

FISCAL IMPACT:

There is no fiscal impact to the recommended action.

Prepared by:

Jennifer Lampman
Director of Finance
Reviewed and approved:

Damien R. Arrula
City Administrator
Attachments:

1. Annual Comprehensive Financial Report for Year ended June 30, 2022

2. Presentation from CliftonAllenLarson

CITY OF PLACENTIA

PLACENTIA, CALIFORNIA

ANNUAL COMPREHENSIVE FINANCIAL REPORT
YEAR ENDED JUNE 30, 2022

PREPARED BY THE FINANCE DEPARTMENT

OF THE CITY OF PLACENTIA

CITY OF PLACENTIA

TABLE OF CONTENTS
YEAR ENDED JUNE 30, 2022

INTRODUCTORY SECTION

LETTER OF TRANSMITTAL

ORGANIZATION CHART

PRINCIPAL OFFICIALS

FINANCIAL SECTION

INDEPENDENT AUDITORS' REPORT

MANAGEMENT'S DISCUSSION AND ANALYSIS (UNAUDITED)

GOVERNMENT -WIDE FINANCIAL STATEMENTS

STATEMENT OF NET POSITION

STATEMENT OF ACTIVITIES

FUND FINANCIAL STATEMENTS

GOVERNMENTAL FUND FINANCIAL STATEMENTS

BALANCE SHEET

RECONCILIATION OF THE GOVERNMENTAL FUNDS BALANCE SHEET

TO THE GOVERNMENT -WIDE STATEMENT OF NET POSITION

STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND

BALANCES

RECONCILIATION OF THE GOVERNMENTAL FUNDS STATEMENT OF

REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE TO

THE GOVERNMENT -WIDE STATEMENT OF ACTIVITIES

PROPRIETARY FUNDS FINANCIAL STATEMENTS
1 5
19 21
23 24
25 26
STATEMENT OF NET POSITION 27

STATEMENT OF REVENUES, EXPENSES, AND CHANGES IN NET

POSITION
28 STATEMENT OF CASH FLOWS 29

CITY OF PLACENTIA

TABLE OF CONTENTS
YEAR ENDED JUNE 30, 2022

FIDUCIARY FUNDS FINANCIAL STATEMENTS

STATEMENT OF FIDUCIARY NET POSITION

STATEMENT OF CHANGES IN FIDUCIARY NET POSITION

NOTES TO BASIC FINANCIAL STATEMENTS

REQUIRED SUPPLEMENTARY INFORMATION (UNAUDITED)

BUDGETARY COMPARISON SCHEDULE - GENERAL FUND

BUDGETARY COMPARISON SCHEDULE - CITYWIDE DEVELOPMENT

IMPACT FEE SPECIAL REVENUE FUND

NOTES TO BUDGETARY COMPARISON SCHEDULES

SCHEDULES OF THE CITY'S PROPORTIONATE SHARE OF THE NET

PENSION LIABILITIES AND RELATED RATIOS

SCHEDULES OF CITY'S PENSION CONTRIBUTIONS

SCHEDULE OF CHANGES IN NET OPEB LIABILITY AND RELATED
RATIOS

SCHEDULE OF CITY'S OPEB CONTRIBUTIONS

SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND

BALANCE - BUDGET AND ACTUAL - DEBT SERVICE FUND (MAJOR
FUND)

SUPPLEMENTARY INFORMATION

NONMAJOR GOVERNMENTAL FUNDS

COMBINING BALANCE SHEET

COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND

CHANGES IN FUND BALANCES

SCHEDULES OF REVENUE, EXPENDITURES, AND CHANGES IN FUND

BALANCE - BUDGET AND ACTUAL

MISCELLANEOUS GRANTS SPECIAL REVENUE FUND

STREET LIGHTING SPECIAL REVENUE FUND
31 32
33 89
90 91
92 94
96 97
99 104
109
114
115

CITY OF PLACENTIA

TABLE OF CONTENTS
YEAR ENDED JUNE 30, 2022
MEASURE M SPECIAL REVENUE FUND 116
STORM DRAIN CONSTRUCTION SPECIAL REVENUE FUND 117
THOROUGHFARE CONSTRUCTION SPECIAL REVENUE FUND 118
ASSET SEIZURE SPECIAL REVENUE FUND 119
SUPPLEMENTAL LAW ENFORCEMENT SPECIAL REVENUE FUND 120
AIR QUALITY SPECIAL REVENUE FUND 121
LANDSCAPE MAINTENANCE DISTRICT 92-1 SPECIAL REVENUE FUND 122 HOUSING AND COMMUNITY DEVELOPMENT SPECIAL REVENUE FUND 123 GASOLINE TAX SPECIAL REVENUE FUND 124
PEG SPECIAL REVENUE FUND 125
AFFORDABLE HOUSING IN LIEU SPECIAL REVENUE FUND 126
SB1 RMRA GAS TAX SPECIAL REVENUE FUND 127

NORTH ORANGE COUNTY (NOC) PUBLIC SAFETY GRANT SPECIAL
REVENUE FUND 128
TOD IMPACT FEE SPECIAL REVENUE FUND 129

PLACENTIA REGIONAL NAVIGATION CENTER SPECIAL REVENUE
FUND 130
GENERAL PLAN UPDATE FEE SPECIAL REVENUE FUND 131
TECHNOLOGY IMPACT FEE SPECIAL REVENUE FUND 132
HOUSING SUCCESSOR SPECIAL REVENUE FUND 133
CAL RECYCLE GRANT SPECIAL REVENUE FUND 134
AMERICAN RESCUE PLAN ACT SPECIAL REVENUE FUND 135
CITY CAPITAL PROJECTS FUND 136
GAS TAX DEBT SERVICE FUND 137

INTERNAL SERVICE FUNDS
COMBINING STATEMENT OF NET POSITION 138

CITY OF PLACENTIA

TABLE OF CONTENTS
YEAR ENDED JUNE 30, 2022

COMBINING STATEMENT OF REVENUES, EXPENSES, AND CHANGES IN

NET POSITION

COMBINING STATEMENT OF CASH FLOWS

FIDUCIARY FUNDS - CUSTODIAL FUNDS

COMBINING STATEMENT OF ASSETS AND LIABILITIES

STATEMENT OF CHANGE IN FIDUCIARY NET POSITION

STATISTICAL SECTION

NET POSITION BY COMPONENT

CHANGES IN NET POSITION

FUND BALANCES OF GOVERNMENTAL FUNDS

CHANGES IN FUND BALANCES OF GOVERNMENTAL FUNDS

REVENUES BY SOURCE - GENERAL FUND

ASSESSED VALUE OF TAXABLE PROPERTY

DIRECT AND OVERLAPPING PROPERTY TAX RATES

PRINCIPAL PROPERTY TAX PAYERS

PROPERTY TAX LEVIES AND COLLECTIONS

RATIO OF OUTSTANDING DEBT BY TYPE

DIRECT AND OVERLAPPING GOVERNMENTAL ACTIVITY DEBT

LEGAL DEBT MARGIN INFORMATION

DEMOGRAPHIC AND ECONOMIC STATISTICS

TAXABLE SALES BY CATEGORY

BUDGETED FULL-TIME EMPLOYEES BY DEPARTMENT

OPERATING INDICATORS BY FUNCTION

CAPITAL ASSETS STATISTICS BY FUNCTION/PROGRAM
139
140
142
143
146
147
149
150
151
152
153
154
155
156
157
158
159
160
161
162
163

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Mayor
WARD L. SMITH
Mayor Pro Tem
JEREMY B. YAMAGUCHI
Councilmembers:

KEVIN KIRWIN

RHONDA SHADER
CHAD P. WANKE
May 8, 2023
The People are the City

PLACE NTIA I
401 East Chapman Avenue — Placentia, California 92870
City Clerk:

ROBERT S. MCKINNELL
City Treasurer
KEVIN A. LARSON
City Administrator
DAMIEN R. ARRULA
To the Honorable Mayor, Members of the City Council, and Citizens of Placentia:

It is our pleasure to present the Annual Comprehensive Financial Report (ACFR) of the City of Placentia for the fiscal year ended June 30, 2022. Responsibility for the accuracy of the data presented and the completeness and fairness of the presentation, including all disclosures, rests with the City. It is our opinion that the data is accurate in all material aspects, is presented in a manner designed to fairly set forth the financial position and results of the operations of the City and contains all disclosures necessary to enable the reader to gain an understanding of the City's financial affairs.

The financial statements have been prepared in accordance with generally accepted accounting principles (GAAP) as promulgated by the Government Accounting Standards Board (GASB). This report consists of management's representations concerning the finances of the City of Placentia, California. Consequently, management assumes full responsibility for the completeness and reliability of all the information presented in this report. To provide a reasonable basis for making these representations, management of the City 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 and 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, the City's comprehensive framework of 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.

The City's financial statements have been audited by the Clifton Larson Allen, LLP., a public accounting firm fully licensed and qualified to perform audits of local governments within the State of California. The goal of the independent audit was to provide reasonable assurance that the financial statements of the City of Placentia, California for the fiscal year ended June 30, 2022, are free of material misstatement. The independent audit involved examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements; assessing the accounting principles used and significant estimates made by management; and evaluating the overall financial statement presentation. The independent auditors concluded, based upon the audit, that there was a reasonable basis for rendering an unmodified opinion that the City of Placentia, California's financial statements for the fiscal year ended June 30, 2022, are fairly presented in conformity with GAAP. The independent auditor's report is presented as the first component of the financial section of this report.

GAAP requires that management provide a narrative introduction, overview, and analysis to accompany the basic financial statements in the form of Management's Discussion and Analysis
(MD&A). This letter of transmittal is designed to complement the MD&A and should be read in conjunction with it. The City of Placentia's MD&A can be found immediately following the report of the independent auditors in the financial section of the ACFR.

CITY PROFILE
The City of Placentia is located in north Orange County, in the heart of Southern California, with Los Angeles County to the north and San Diego County to the south.

Orange County is the third largest county in California, trailing only Los Angeles and San Diego counties, and represents 8% of the state's population. There are currently 34 cities within the County. The City consists of approximately 6.7 square miles of land area and serves a population of 52,000.

The City was founded in 1910 and incorporated in 1926. It was home to major citrus growing companies. Under the City Charter adopted in 1965, the City government is organized in the Council -Administrator form. The City Council includes five (5) members, each of whom is elected at -large to overlapping four-year terms. In 2018, the City was divided into five districts with two of the districts electing a Councilmember in November of that year and the three remaining districts electing their Councilmembers in 2020. The City Council annually selects a Mayor and Mayor Pro Tem for a one-year term. The City Council serves as the legislative and policy -making body of the City government. The City Council appoints a City Administrator and a City Attorney. The City Administrator is the City's chief executive officer and appoints all other City staff. The City Administrator is responsible for the daily administration of the City government and provides overall direction to all City departments. The City Clerk and City Treasurer are separately elected by the voters.

The City provides a full range of municipal services including police, fire and life safety, maintenance of streets and parks, community development (e.g., building, planning, code compliance), recreational and cultural activities, economic development, and administrative services (e.g., personnel, finance, information services). Refuse collection is franchised to a private waste company, Republic Services.

FINANCIAL POLICIES
Budget: The annual budget serves as the foundation for the City's financial planning and control. The Finance Department, with City Administrator direction, develops revenue estimates and budget guidelines for each department every year in January. The departments then submit expenditure appropriation requests which are summarized by the Finance Department and presented to the City Administrator for review. The City Administrator then meets with each department and prepares a proposed budget document for the City Council.
ii

The City's Charter requires that the City Administrator submit a proposed budget to the City Council at least 35 days prior to the start of each fiscal year. After the budget has been presented, it must be adopted by the City Council following a noticed public hearing.

The annual budget includes all the City's governmental and proprietary funds. The legal level of budgetary control is the fund level. The City Administrator has the discretion to transfer appropriations between departments within a fund but transfers between funds and additional appropriations and transfers must be approved by City Council.

General Fund Reserve Policy: The City's General Fund Reserve Policy provides guidance in the creation, maintenance, and use of reserves. The policy covers the allocation of new and one- time revenues to different committed reserves such as infrastructure, vehicles, and equipment reserve; post -employment benefits sustainability reserve; employee recruitment and retention reserve; and the General Fund contingency reserve. To ensure the availability of adequate reserves for potential contingencies or emergencies, the City Council established the City's General Fund Reserve Policy with a required general fund contingency reserve of 25% of annual General Fund operating expenditures. While the unrestricted fund balance of the General Fund was approximately $23.6 million on June 30, 2022, the unassigned fund balance was approximately $7.2 million, a $2.7 million decrease of $9.9 million at June 30, 2021. A relatively large portion of the current unrestricted fund balance is committed for the City's capital projects which includes the sewer project in the Transit -Oriented District (TOD). The purpose of this public investment is to further economic growth and prosperity in the downtown area.

Fees: In FY 2017-18, the Council adopted Citywide Development Impact and Residential Affordable Housing Impact Fees and updated its Comprehensive Fee Schedule following a comprehensive cost of services/user fee study. The fee schedule was proposed to be updated annually based upon consumer price index with another fee study to be conducted in the fifth year. Both the Citywide Development Impact Fees and the Comprehensive Fee Schedule will be updated FY 2022-23.

FACTORS AFFECTING THE CITY'S ECONOMIC CONDITION
Local Economy: Placentia's economic outlook is promising. Taxes represent eighty- seven (86%) of the City's total General Fund operating revenue and primarily include property taxes, sales and use taxes (including Measure U), utility users tax, franchise fees, and other taxes. Tax revenues for FY 2021-22 generally met or exceeded budget and are expected to exceed budgeted amounts for FY 2022-23 as well, with both property taxes and sales and use taxes showing continued growth.

LONG-TERM FINANCIAL PLANNING
Pension Unfunded Accrued Liability: On November 12, 2020, the City of Placentia issued lease revenue bonds through the Placentia Public Financing Authority taking advantage of the historic low interest rate environment. This bond issuance funded 100% of the City's CaIPERS unfunded actuarial liability (UAL) for the miscellaneous and safety plans. Upon issuance of the bonds, the City paid approximately $43.8 million to CaIPERS for deposit to the CaIPERS payment fund, which represented the unfunded liability for the miscellaneous and safety plans as of June 30, 2019. Although this resulted in a long-term

liability, the city was also able to increase its assets as reported in FY 2021-22 as a result of this transaction.

This transaction will provide $14.3 million in savings over the term of the bonds and over $600,000 annually during the first 15 years.

Debt Refinancing: Interest rates continued to hover around historic lows during fiscal year 21-22. As such, the City reevaluated all outstanding debt and determined that the 2003 Certificates of Participation could be refinanced at lower rates. The refinancing allowed the city to decrease the final maturity of the debt by one year or as soon as 2025 with estimated gross savings of $21,583 per year to be shared by all the affected taxing entities, including the City, with estimated net present value savings of approximately $98,369.

Post Employment Benefits: The City's General Fund Reserve Policy includes provisions to set -aside 10% of ongoing new revenue and 10% of one-time new revenue for unfunded liabilities. In addition, when the General Fund reaches its minimum fund balance of 25%, an additional 10% of one-time new revenue will be allocated toward funding this liability for a total of 20% annually.

DEVELOPMENT INITIATIVES
Enhanced Infrastructure Financing District: In response to the elimination of redevelopment agencies the California Senate Bill 628, effective January 1, 2015, and California Assembly Bill 313, effective January 1, 2016, authorized the formation of an Enhanced Infrastructure Financing District ("EIFD"), which is intended to succeed the former Redevelopment financing mechanism and provide more flexibility than Infrastructure Financing Districts ("IFDs"). An EIFD is a governmental entity, separate and distinct from the city or county that establishes it and is governed by a Public Financing Authority ("PFA"). EIFDs can aid local government entities in funding public capital facilities, or other specified projects of communitywide significance, primarily by capturing tax increment revenue ("TI") generated within the district. EIFDs provide an opportunity for agencies to issue bonds for an array of public infrastructure projects as well as supporting economic development efforts in specific areas.

At the April 23, 2019 Orange County Board of Supervisors meeting, the Board Members approved a partnership to participate in an EIFD with the City of Placentia. This is one of four EIFDs established in California, and the first EIFD in the State of California to involve a partnership between a city and county for improved infrastructure.

The City of Placentia and the Southern California Association of Governments (SCAG) worked on a comprehensive plan for the establishment of an EIFD in Placentia. Under this plan, the County would contribute 46% of its share of property tax increment within the boundary of the District, which would amount to approximately $3.5 million over 20 years, or $175,000 annually. The City's contribution would be 46% of its property taxes generated in the District, or about $8.2 million over two decades. The total partnership between the County and the City would amount to $11.7 million to make the necessary infrastructure improvements to the Old Town Placentia area. This includes public infrastructure improvements near the Metrolink Station, Placentia Old Town area, and the iv

Transit -Oriented Development District near the 57 and 91 freeways. With this unique City - County partnership, the City will be able to produce over 1,600 new units of housing, create 3,900 construction jobs, and over 1,100 permanent jobs at full build -out.

The City include the design of improvements in the EIFD in their FY 2022-23 budget.

Transit -Oriented Development: The City has been given a unique opportunity with the development of a new state-of-the-art Metrolink train station and 246 -space parking structure within the Old Town Placentia area. The proposed station will help transform the Packing House District (near Melrose Street and Crowther Avenue) into an active, vibrant destination. Transit -Oriented Development (TOD) is a type of community development that includes a mixture of housing, office, retail, and/or other amenities integrated into a walkable neighborhood and located within a half -mile of a public transportation stop. It will also support existing retail and restaurant business while growing the City's local economy.

Based on an economic development analysis conducted by Kosmont Associates, the public and private investments in the future TOD and Old Town Revitalization Plan (OTP) areas are expected at build -out to generate up to $540 million in local economic output and $800 million in Countywide economic output. Upon completion, the TOD and OTP areas are estimated to generate approximately $92 million annually in local economic output. Additionally, the proposed District areas would assist with reconstructing streets and street improvements, utilizing non -General Fund resources. In total, construction of the TOD and Old Town District is estimated to generate approximately 3,900 construction jobs and 1,100 permanent jobs.

Placentia's Old Town is a 33 -acre area located in the southern and western portions of the City, north of a section of the Burlington Northern Santa Fe (BNSF) railroad. To take advantage of the upcoming Metrolink station and parking structure developments scheduled to begin construction in 2022, the Old Town Placentia Revitalization Plan was adopted by the City Council in July 2017. The plan's primary goal is to create a vibrant, safe, and pedestrian friendly area that respects the community's historical and cultural diversity, while also creating new opportunities for development and investment into the area. This comprehensive plan incorporates well- designed private and public physical improvements and amenities.

Based on the Plan's expectation of 853,000 square feet of new improvements at build - out, the Old Town Revitalization Plan is expected to generate $217 million of private development activity, development impact fees of $8.3 million and additional annual tax revenues for the City of $900,000. In addition, 1,057 construction jobs and 823 of new on -site permanent jobs are anticipated as a result ofthe Plan.

As mentioned previously, to expedite these improvements in Old Town Placentia, the City partnered with the County of Orange to establish an EIFD near the City's future Metrolink Station, including the Old Town Placentia area and TOD Packing House District. The purpose of this district is to create a funding mechanism that can facilitate the construction of public infrastructure improvements in this area. A portion of the property tax increment (the amount above the property taxes collected in base year 2019) that the City and the County of Orange receive would be specifically restricted to pay for the infrastructure

projects listed in the Infrastructure Financing Plan (IFP) at an estimated cost of $8.2 million. These infrastructure improvements include street improvements, pedestrian connectivity, and landscaping and lighting upgrades. The EIFD does not result in new taxes or fees to the property owners in the EIFD boundaries or the City's residents.

Car Dealership: On December 10, 2019, the City Planning Commission approved the development of a new Audi dealership on a vacant 4 -acre area located on the north side of Yorba Linda Boulevard, east of Rose Drive at 1275 E. Yorba Linda Boulevard. The Audi dealership opened for business at the beginning of May 2022. This is the first Audi dealership in north Orange County. The new dealership includes a single -story showroom, enclosed service drive, and up to 27 service bays. The total building area is nearly 36,000 square feet. The showroom building features an interior vehicle display, sales area, offices, and ample guest amenities. The rear buildings house the parts department, employee support areas, service bays, detail/wash bays, and a vehicle photo booth.The architecture is a contemporary design consistent with modern Audi dealerships in California. Grading of the site began in January 2021, with construction completion and a business opening date anticipated for the first part of 2022. The new Audi dealership will generate approximately $400,000 to $500,000 annually in sales tax revenue, in addition to creating a significant number of new jobs and increasing discretionary spending in the City.

Commercial/Residential Development: One of the last remaining undeveloped parcels within the City of Placentia, located at the southeast corner of Alta Vista Street and Rose Drive, is an 8.45 -acre parcel within the East Placentia Specific Plan (SP -7). Approved in July 2018, SC Placentia Development, LP, is slated to develop a 2 -acre parcel located at the southeast corner of Alta Vista Street and Rose Drive with two single -story retail commercial buildings with a cumulative building size of approximately 10,420 square feet, with the remainder of the site to be developed for single-family residential uses (54 detached residences on approximately 6.46 -acres).

SC Placentia Development has partnered with Shea Homes to construct 54 homes. As of June 30 2022 phases 1-5 have been completed. It is anticipated that construction for the commercial portion of the project to commence in the second half of 2023.

JPI Luxury Apartments is the second development in the City's Transit -Oriented Development (TOD) Zone is currently under construction. The project site comprises seven adjacent properties located between 505-551 W. Crowther Avenue, directly east of Tyler Lighting on the north side of Crowther Avenue. This particular development will feature 418 residential units and is a mixed- use development, featuring approximately 10,500 square feet of retail -commercial space on the ground floor accessible from Crowther Avenue. As of June 30, 2022 construction of the parking garage is complete and the framing of apartments has begun.

Toffoli Investments and Landsea Homes will be constructing a 139 -unit residential townhome development called "Hudson." Hudson will be located at 443 S. Van Buren Street and will consist of 22 separate three-story buildings. Six floor plans are proposed consisting of 25 one -bedroom units, 52 two -bedroom units, and 62 three -bedroom units.

The unit types will measure between 762 square feet and 1,349 square feet in overall floor area and feature an attached one or two- car garage per unit. Hudson amenities will vi

include a tot lot, barbeques, fire pits, bike racks, a dog run, and more. As of June 30, 2022 site grading and building permits have been issued.

In December 2019, the City of Placentia Planning Commission approved a facade rehabilitation project for the "Village Plaza" retail shopping center that will remodel all the aging buildings with new architecture, including various hardscape and landscape improvements. Project features will include new light fixtures for brighter lighting throughout the plaza, large concrete planters with seating along pedestrian walkways, and additional shade structures and awnings to make the public spaces more inviting and provide comfortable access to retail spaces. Construction is ongoing with finishing touches being installed on the facades of all four buildings. The buildings within the shopping center will reflect a Spanish Contemporary architectural design theme. The shopping center remodel is anticipated to be fully completed in the first quarter of 2023.

Buy Local Incentive Programs
Commercial Sign Waiver Program: As part of the City's Buy Local Incentive Program, the Placentia City Council approved the Commercial Sign Waiver Program. This program allows the City to waive all planning and building fees, up to $1,000 per business that is interested in upgrading their existing commercial building sign. Participating business must have an active business license. The Commercial Sign Waiver Program started on May 1, 2022 and was available for six months.

Residential Vehicle Rebate Program: Placentia residents purchasing or leasing a new vehicle from Fairway Ford or Audi North OC are eligible to receive a $500 rebate with proof of residency as part of the Buy Local Incentive Program. The Resident Vehicle Rebate Program will expire on April 30, 2025.

Acknowledgments
The preparation of this report could not have been accomplished without the efficient and dedicated service of the entire Finance Department. Special recognition is also given to the audit firm of the Clifton Larson Allen, LLP. We also wish to recognize the commitment of the City Council to the high standards embodied in this report and express appreciation to them and each City department for their cooperation and support in conducting the fiscal operations of the City.

Respectfully submitted,
Lame -of -air -
Damien Al uI I (May [O, ?O� i N-32 PO ri
Jennifer Lampman Damien Arrula
Director of Finance City Administrator
vII

CITY OF PLACENTIA

ORGANIZATION CHART
City Attorney sa
City Administrator
Commissions/Committees
Deputy CA
Support Services, Policy &
Emergency Services
Administration
Human Resources/IT
Finance
Emergency Services
Legislative Affairs &
Economic Development
Public Relations &
Marketing
Deputy CA
Public Services, Fire &
Infrastructure
CIP/Engineering
Development Services
Public Works
Community Services
VIII

CITY OF PLACENTIA

PRINCIPAL OFFICIALS
JUNE 30, 2022

CITY COUNCIL
Rhonda Shader
Chad P. Wanke
Craig S. Green
Ward L. Smith
Jeremy B. Yamaguchi
Robert S. McKinnell
Kevin A. Larson
Damien R. Arrula
Christian L. Bettenhausen
Jennifer Lampman
Rosanna Ramirez
Karen Crocker
Joseph M. Lambert
Luis Estevez
Brad Butts
Jason Dobine
Mayor
Mayor Pro Tempore
Councilmember
Councilmember
Councilmember

CITY OFFICIALS
City Clerk
City Treasurer
City Administrator
City Attorney
Director of Finance
Director of Administrative Services
Director of Community Services
Director of Development Services
Director of Public Works
Police Chief
Fire Chief
ix

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FINANCIAL SECTION

CliftonLarsonAllen LLP
CLAconnect.com

INDEPENDENT AUDITORS' REPORT
Honorable Mayor and Members of the City Council
City of Placentia
Placentia, California
Report on the Financial Statements
Opinions
We have audited the accompanying financial statements of the governmental activities, the business - type activities, each major fund, and the aggregate remaining fund information of the City of Placentia (the City), as of and for the year ended June 30, 2022, and the related notes to the financial statements, which collectively comprise the City's basic financial statements as listed in the table of contents.

In our opinion, the financial statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities, the business -type activities, each major fund, and the aggregate remaining fund information of the City as of June 30, 2022, and the respective changes in financial position and, where applicable, cash flows thereof for the year then ended in accordance with accounting principles generally accepted in the United States of America.

Basis for Opinions
We conducted our audit in accordance with auditing standards generally accepted in the United States of America (GAAS) and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Our responsibilities under those standards are further described in the 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.

Emphasis of Matter
Change in Accounting Principle
As discussed in Note 1 to the financial statements, effective July 1, 2021, the City adopted new accounting guidance, GASB No. 87, Leases. The guidance requires lessees to recognize right -to -use asset and corresponding lease liability and lessors to recognize a lease receivable and corresponding deferred inflow of resources for all leases with lease terms greater than twelve months. Our opinions are not modified with respect to this matter.

Restatement
As described in Note 14 to the financial statements, The City restated the governmental activities beginning net position. Our opinions are not modified with respect to this matter.

CLAglobal.com/disclaimer
(1)

Honorable Mayor and Members of the City Council
City of Placentia
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.

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 GAAS and Government Auditing Standards will always detect a material misstatement when it exists. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.

Misstatements are considered material if there is a substantial likelihood that, individually or in the aggregate, they would influence the judgment made by a reasonable user based on the financial statements.

In performing an audit in accordance with GAAS and 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 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 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.
(2)

Honorable Mayor and Members of the City Council
City of Placentia
Required Supplementary Information
Accounting principles generally accepted in the United States of America require that the Management's Discussion and Analysis, the Budgetary Comparison Schedules - General and Major Special Revenue Funds, the schedules of changes in net pension liability and related ratios and the schedules of plan contributions for the City's pension plans, the schedule of changes in the net other post -employment benefit (OPEB) liability and related ratios, the schedule of OPEB plan contributions, and the schedule of OPEB plan investment returns, identified as Required Supplementary Information (RSI) in the accompanying table of contents be presented to supplement the basic financial statements.

Such information is the responsibility of management and, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. We have applied certain limited procedures to the RSI in accordance with GAAS, which consisted of inquiries of management about the methods of preparing the information and comparing the information for consistency with management's responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We do not express an opinion or provide any assurance on the RSI because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance.

Supplementary Information
Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise the City's basic financial statements. The individual fund schedules and combining financial statements are presented for purposes of additional analysis and are not a required part of the basic financial statements. Such information is the responsibility of management and was derived from and relates directly to the underlying accounting and other records used to prepare the basic financial statements. The information has been subjected to the auditing procedures applied in the audit of the basic financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the basic financial statements or to the basic financial statements themselves, and other additional procedures in accordance with GAAS. In our opinion, the individual fund schedules and combining financial statements funds is 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 audit of the basic financial statements, our responsibility is to read the other information and consider whether a material inconsistency exists between the other information and the basic financial statements, or the 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. (3)

Honorable Mayor and Members of the City Council
City of Placentia
Other Reporting Required by Government Auditing Standards In accordance with Government Auditing Standards, we have also issued our report dated May 4, 2023, on our consideration of the City's internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements and other matters. The purpose of that report is solely to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the City's 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 City's internal control over financial reporting and compliance.

CliftonLarsonAllen LLP
Irvine, California
May 4, 2023
(4)

City of Placentia
Management's Discussion and Analysis (Unaudited)
For the Fiscal Year Ended June 30, 2022
This discussion and analysis section of the City of Placentia's ("City") annual comprehensive financial report provides a narrative overview of the City's financial activities for the fiscal year ended June 30, 2022. This information should be read in conjunction with the basic financial statements and the notes, which accompany the basic financial statements.

FINANCIAL HIGHLIGHTS
• The City's net position equaled $92.5 million on June 30, 2022. Net position is the amount by which total assets and deferred outflow of resources exceed total liabilities and deferred inflows of resources. The net position from governmental activities on June 30, 2022, was approximately $83 million and from business - type activities, $9.5 million.
• The City's overall net position increased by approximately $44.6 million during the fiscal year, compared to the net position on June 30, 2021. The net position from governmental activities increased by $43.7 million while the net position from business -type activities increased by approximately $1 million.

Governmental activities increased significantly due to the employer contributions to pension that were made in prior fiscal year being reflected in the current fiscal year's most recent pension measurement date.

Business -type activities net position increased by $1 million, primarily due to approximately $1.3 million decrease in Pension related liabilities and Pension related expenditures.

OVERVIEW OF THE FINANCIAL STATEMENTS
The City's basic financial statements are presented in three parts:

1. Government -wide Financial Statements

2. Fund Financial Statements

3. Notes to the Financial Statements
This section of the management's discussion and analysis is intended to introduce and explain the basic financial statements. The report also includes supplementary information which is intended to furnish additional detail to support the basic financial statements themselves.

Government -wide Financial Statements
The government -wide financial statements are designed to give the reader a picture of the City from the economic resources' measurement focus using the accrual basis of accounting. This broad overview is like the financial reporting used in private -sector business. The government -wide financial statements present governmental activities and business -type activities separately. Governmental activities of the City include general government (legislative, administration, City Council, human resources, and finance), public safety (police and Fire and Life Safety), public works, community development, and community services. The City's business -type activities include refuse and sewer maintenance. Governmental activities are primarily supported by taxes, charges for services, and grants, while business -type activities are self-supporting through user fees and charges.

The Statement of Net Position presents financial information on all the City's assets, deferred inflows and outflows of resources, and liabilities with the difference between these categories reported as net position. Over time, increases or decreases in net position may be one indicator of improvement or deterioration in the City's overall financial health.

The focus of the Statement of Activities is to present the major program costs with corresponding major resources.

To the extent a program's cost is not recovered by direct charges and grants, it is funded from general taxes and other resources. This statement assists the user in determining the extent to which programs are self-supporting and/or subsidized by general revenues. A11 activity on this statement is reported on the accrual basis of accounting, which (5)

City of Placentia
Management's Discussion and Analysis (Unaudited) (Continued) For the Fiscal Year Ended June 30, 2022
requires that revenues be reported when earned and expenses be reported when incurred, regardless of when cash is received or disbursed.

Fund Financial Statements
A fund is a fiscal and accounting entity with a self -balancing set of accounts used to account for specific activities or meet certain objectives. Funds are often set up in accordance with special regulations, restrictions, or limitations. The City, like other state and local governments, uses fund accounting to ensure and show compliance with finance - related legal requirements. The City's funds are divided into three categories: governmental funds, proprietary funds, and fiduciary funds.
• Governmental Funds
Governmental funds are used to account for the governmental activities reported in the government -wide financial statements. Most of the City's basic services are included in the governmental funds. The basis of accounting is different between the governmental fund statements and the government -wide financial statements.

The governmental funds focus on near -term revenues/financial resources and expenditures, while the government -wide financial statements include both near -term and long-term revenues/financial resources and expenses. The information in the governmental fund statements can be used to evaluate the City's near - term financing requirements and immediate fiscal health. Comparing the governmental fund statements with the government -wide financial statements can help the reader better understand the long-term impact of the City's financing decisions. To assist in this comparison, reconciliations between the governmental fund statements and the government -wide financial statements are included with the governmental fund balance sheet and the governmental fund statements of revenues, expenditures, and changes in fund balances. • Proprietary Funds
The City maintains two different types of proprietary fund: enterprise and internal service funds. Enterprise funds are used to report the same functions presented as business -type activities in the government -wide financial statements. The City uses enterprise funds to account for refuse and sewer services.

Internal service funds are used to accumulate and allocate costs internally among the City's various functions.

The internal service funds primarily benefit the governmental activities and, therefore, the internal service fund information has been included with the governmental activities in the government -wide financial statements.

Proprietary funds provide the same type of information as the government -wide financial statements, only in more detail. The proprietary funds financial statements provide separate information for each of the two business -type activities individually, but combined information for the City's three internal service funds. In the Supplementary Information section of this report, information for each of the three internal service funds is provided.
• Fiduciary Funds
Fiduciary funds account for assets held by the City in a trustee capacity or as an agent for individuals, private organizations, other governments, or other funds.

Fiduciary funds are not included in the government -wide financial statements because their assets are not available to support the City's activities.
(6)

City of Placentia
Management's Discussion and Analysis (Unaudited) (Continued) For the Fiscal Year Ended June 30, 2022
Notes to the Financial Statements
The notes to the financial statements provide additional information that is important to obtain a full understanding of the data in the government -wide and fund financial statements. The notes are located immediately following the basic financial statements.

Other Information
In addition to the basic financial statement and accompanying notes, this report also presents certain required supplementary information. Required supplementary information may be found immediately following the notes to the financial statements. The combining statements for other governmental funds, the individual fund schedules, the internal service fund statements, and agency -type fiduciary fund schedules are presented immediately following the required supplementary information.

GOVERNMENT -WIDE FINANCIAL ANALYSIS
Statement of Net Position
Statement of Net Position
Governmental Activities Business -type Activities Total ASSETS
Cash rd investments
Other atilt,.

Capit11 Assets
Mill Assets

DEFEFRED OUTFLOW OF

2.022 202'1
2022 2021
2022 202:

S 4'.35'.,462 S 4i.:65.542 S 1,231,595 S 1.210,73- S 45,543.05- S 42.- ,579

54.427.009 :0.59.653 1,038,376 111,721 -_.455.355 10.571.404 95,601.546 93.264,06: 7.693.539 5.220,5.5 _05,2953S5 101,454,916 200.350,317 145,1 92.5S6
953.510 9.543,313
210,343.5= 154.735.599
RESOLRCE _5.503,593 57,149,6'14 1,104,279 2.0-6.595 S 26,905,172 S 59,2225,_13 LL•131L_'TlES
C -: ; Liabilities
Long -Terns Liabilities
Total Lia.ilitis

DEFERRED INFLOW OF

RESOURCES

NET POSITION
Net Investment
in Capital Assets
Restricted
Unrestricted
:5.933,-35
.=02,261
11,436,049
145.322.44S
110.23 5.999 156,75S.497

33._3745 6,329.504
56:044.955
2017 2S7
(23,395,510)
S6_06:.117

55.62_
(6S,262,535)
34S,929
5:2.07:
332,450 19,252.567
-.5'19.7:3 92.::;.332

1.161.0000 2,552,163
,76S,499
147.S42,16:
111.395,999 :59.5:0,650
371,563 155,657 S 33,495.311 S 6,516,191
-,693.539 5.220,555 93,73S,5'5 94,251,972
20,17.257 21,455,621
1,541,657 350.503 (21,554,123) (6-.902.032)
Total Ntt Position S S2.S_4.453 S 39.1'54,203 S 9,535.25 S 5,581,355 S 92,359,6S9 S 47.535,561 (7)

City of Placentia
Management's Discussion and Analysis (Unaudited) (Continued) For the Fiscal Year Ended June 30, 2022
The City's net position can serve as a useful indicator of the City's financial position. As of June 30, 2022, the City's combined net position (governmental and business -type activities) totaled $92.41nillion, an increase of $44.5 million over the prior year.

Net Position consists of three categories: net investment in capital assets, restricted, and unrestricted. The largest portion of the City's net position, approximately $93.7 million on June 30, 2022, is the City's investment in capital assets (land, buildings, machinery, equipment, and infrastructure). Because capital assets are used to provide service to citizens, they are not available to fund the City's day—to-day activities. Restricted net position totaled $20.2 million on June 30, 2022, reflecting a decrease of $1.3 million dollars primarily due to a decrease in general fund debt service items. These resources are subject to external restrictions on how they can be used. The remaining unrestricted net position was a negative $21.6 million.

Change in Net Position
The following is a summary of activities for the years ending June 30, 2022, and 2021:

REVENUES
Program Revenues:

Charges for Services
Operating contribution and grants
Capital contributions and grants
General Revenues.

Taxes
Investment income
Contributions from Custodial Fund
3liscellaneous
Total revenues

EXPENSES
General government
Public safety
Public works
Community development
Commuity 5er:ices
interest
Refuse
Sewer maintenance
Total Expenses
Increase in net position
before transfers & special items
Transfers from Successor Agency_
Transfers
Change in net position
Net position, beginning of year(restated)
Net position, end of year
Change in Net Position
Governmental Activities Business.tvpe Activities
2022 2021
Total
2022 2011 2112 2011
6,465,453 $ 6.400,405 4,522,691 4,471,631 S 10,991,144 S 10,57_,039 6,499,104 6,102,506 6;499,104 6,102,506
1,850,03S 3,026,'12 1,550,035 5.026,712

41.621,461 37,356,465 41,621.361 37,S56,465
(297,1--10) I3.02S 1.957 4,235 (295.253) 17,:16
- 30,000 30.000
2`6,115 230,93 2256,115 231,93
56,397,961 53.709.41_ 4.52-1.64S 4,4-_.9!9 60.922.609 63.185,331

9.242,047 12,849,875
(5,340,560) 26,045,332
3,159 19 9,346.347
1,553,55S 2.593.459
1,6$4,915 2,5SO,1OS
2,591,011 764,751
9,242,04' 12,849,375
(5,3 `0,560) 26,045,332_
3,159,219 9,846,347
1,553.55S 2,593,459
1,654915 2,530.1OS
_2,591,OI1 764,752
3,420,538 3,2S6,816 3.420,53S 3,236,516
150.241- (1,364.679) 150.242 (1,364,674)
12,590,190 54,979,903 3,570,750 1.922,13' 16,460,970 56.902,040 SG. 7! 3.729.509
953,S6S 2,55.,;32

38.66' (38,667)
44,461,639 6,53,29!

43.507, 71 3,765,176 953,S6S 1_,515,115 44,461,639 6._53.291 39„16,692 35,436,02' S.5S1.35S 6,466._143 47,393,050 41,552_,270 S S2.,324.463 S 39.254.203 S 9.5_.._26 S 5.:31..'3 S 92.359.659 S ',535.561 (8)

City of Placentia
Management's Discussion and Analysis (Unaudited) (Continued) For the Fiscal Year Ended June 30, 2022
Governmental Activities:

Overall, governmental activities increased the City's net position by $43.6 million. There were several factors that contributed to this change.

Revenues
Total revenue from governmental activities equaled $56.2 million for the year. While there are differences in all revenue categories, the overall decrease was $2.5 million, or 4.31% compared to the prior year.

The following chart shows the percentage breakdown of revenue derived from governmental activities:

As shown in the chart, revenue received from taxes makes up the largest portion of the City's revenue derived from governmental activities. This fiscal year, tax revenue increased by almost $3.8 million, or 9.95%. Measure U and General sales taxes accounted for $2.1 million of the increase. Additionally, the Wayfair Act allowed for sales tax to be collected from online sales for products being shipped to the city which helped mitigate any local sales tax decrease. Property taxes had an increase of $.4 million composed of current year -secured, property tax VLF, pass - through property taxes, the addition of residual property taxes and various miscellaneous property taxes.

The Capital Contributions and Grants reflects a decrease of $6.2 million. Development in the current fiscal year was not as large as the prior year in which multiple housing developments were completed, such as The Herald and the Alta Vista and Rose housing community.

Investment income decreased by approximately $.3 million or -2381.32% compared to last fiscal year. The decrease in Investment Income reflects a decrease in the market value adjustment of investments, particularly TVI. (9)

City of Placentia
Management's Discussion and Analysis (Unaudited) (Continued) For the Fiscal Year Ended June 30, 2022
Expenses
Total expenses from governmental activities equaled approximately $12.9 million, representing a decrease of $42.1 million, or 76.55 %, over the previous year. There was a decrease which resulted from negative expenditures of approximately $34.6 million due to the UAL payoff in the prior year. Negative pension -related expenditures had the largest effect in the Public Safety and Public Works departments, which accounted for approximately $29 million in negative expenditures. and $1.1 million in negative OPEB-related expenditures.

The following chart shows the percentage breakdown of expenses related to governmental activities:

Functional Expenses
Governmental Activities
Fiscal Year Ended June 30, 2022
Community
Community Services, 13.07%
Interest Expense,
Development,

12.05%� �-- 20.10%
Public Works,

24.51%
Public Safety,
-41.43%
General
Government,

71.70%
Business -Type Activities:

Operating Revenues
Operating_ Expenses
Operating Income (loss)
Non•operatine Income
S 4,522,691
(3,394.08 0)

1.12S.611

1.95_
Income(loss)before Transfers & Special Items 1.130,56S
Transfers (1?6.700)
Change in Net Position
S 953.S6S
(10)

City of Placentia
Management's Discussion and Analysis (Unaudited) (Continued) For the Fiscal Year Ended June 30, 2022
The business -type activities include the City's refuse and sewer system activities. Total operating revenues for the business -type activities were approximately $4.5 million and the operating expenses were $ $3.4million, for a net operating income of approximately $ $1.1 million.

Refuse
The refuse operation generated an operating income of $311,188, a decrease of $90,452 compared to the previous fiscal year. Revenue from other sources increased by approximately $ 38,996 due to the additional revenue to help fund the Environmental Services Coordinator as a result of new state mandates AB341, SB1826, and SB1383.

Additionally, administration costs increased by approximately $231,455 primarily due to an increase in salaries and benefits as well as OPEB expenses. Landfill and contractor charges decreased by $68,311 due to a rate decrease in the per -unit residential service.

Sewer
The sewer system operation generated a profit of $640,723 compared to $2.15 million in the previous year. While there was minimal change in operating revenues, the maintenance costs for salaries and the construction services for the Arterial Roadway Rehab Project increased. Additionally, the GASB 68 journal entry to account for pension - related expenditures increased compared to prior year.

FINANCIAL ANALYSIS OF THE CITY'S MAJOR FUNDS
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, the assigned fund balance and unassigned fund balance may serve as a useful measurement of the government's net resources available for spending at the end of the fiscal year. The unassigned fund balance represents the portion of fund balance that has not yet been obligated for a particular purpose by either an external party, the City Council, or anyone delegated the authority to assign resources.

As of the end of the current fiscal year, the City's governmental funds reported a combined ending fund balance of $41 million, an increase of $1.3 million from the prior year.

City of Placentia
Management's Discussion and Analysis (Unaudited) (Continued) For the Fiscal Year Ended June 30, 2022
Components of Fund Balance
Fiscal Year Ended June 30, 2022
(Governmental Funds)
$25,000,000
$20,000,000
$15,000,000
$10,000,000
$5,000,000
$20,175,287
$2,528,067
$13,855,723
$4,451,278
Nonspendable Restricted Committed Assigned Unassigned
The total fund balance constitutes of $2.5 million non -spendable fund balance; specifically, long-term loans receivable, inventories of supplies and prepaid expenditures, which cannot be used to finance operating expenditures.

The restricted fund balance of $20.2 million reflects resources that can only be spent for specific purposes, due to constraints either (1) externally imposed by creditors (stated in the debt covenants), grantors, laws, or regulations of other governments; or (2) imposed by law through constitutional provisions or enabling legislation. This is approximately a decrease of $1.3 million compared to last year primarily due to a decrease in special revenue funds including Citywide Development Impact Fees and Debt Service. In the current year there were no large projects that materially contributed to the impact fees as compared to the previous year which included the development of apartments on Crowther Ave.

The City Council, the City's highest level of decision -making authority, may commit fund balance for specific purposes pursuant to constraints imposed by formal actions taken, such as an ordinance or resolution. These committed amounts are classified as committed fund balance. As of June 30, 2022, the city has committed $13.9 million from Measure U funds for the continuation of infrastructure projects and other capital projects.

Assigned fund balance represents funds that are constrained by the City's intent to use the funds for specific purposes.

The City had no assigned fund balance as of June 30, 2022.

Unassigned fund balance represents the portion of fund balance that does not fall into any of the other four fund balance categories and does not have any specific spending limitations. The unassigned fund balance on June 30, 2022, for all governmental funds combined is $4.5 million, consisting of $7.2 million in unassigned fund balance in the General Fund and combined unassigned deficits with a total of $2.8 million in miscellaneous grants capital projects fund, the Navigation Center Fund, the Housing and Community Development Fund, and the LMD 92-1 fund.

The governmental fund deficits were the result of expenditures incurred in advance of reimbursements that were unavailable or otherwise not received by fiscal year-end. (12)

City of Placentia
Management's Discussion and Analysis (Unaudited) (Continued) For the Fiscal Year Ended June 30, 2022
General Fund:

The General Fund is the main operating fund of the City. As of June 30, 2022, total fund balance of the General Fund was $23.6 million, compared to $20.2 million on June 30, 2021, representing an increase of $3.4 million.

Committed portions of the fund balance increased from the prior year due to an increase in construction projects started but not completed.

Revenue
The General Fund had revenues of $48.7 million, compared to $43.4 million in the prior year, an increase of $5.3 million, or 12.11%. This increase is due primarily to the taxes category with the highest increases in Measure U sales tax. general sales/use tax, and property tax. There was also an increase in the intergovernmental funds as a result of transferring the American Rescue Plan Special Revenue Fund to the General Fund since funds received from ARPA are to cover revenue losses. Additionally, charges for services increased mostly due to an increase in engineering fees collected
Expense
General Fund expenditures as of June 30, 2022 were $42.1 million, compared to $37.4 million last year, which represents an increase of $4.7 million or 12.64%. The major areas impacting the increase of expenditures are related to capital expenditures, debt service, and general government expenditures. The completion of the FY20/21 Arterial Roadway Rehab project and the new project for the TOD/Crowther Sewer Line were the largest capital projects.

General government saw an increase in electricity costs, management consulting , legal services, and city admin costs to fund the Risk Management and Employee Health & Welfare funds.

Public Safety
Public safety expenditures slightly increased by $0.5 million resulting mostly from the salaries and benefits for the Placentia Fire Life & Safety department.

Public Works
Public works expenditures had a net increase of $84,825 due to an increase in construction inspection costs, an increase in fuel for fleet vehicles, and an increase in staff attendance at conferences and meetings. An increase in full- time staff was offset by a decrease in part-time salaries and a decrease in UAL payments as a result of the UAL bond.

Additionally, the department UAL allocation to help pay the bond did not take place in the current fiscal year but should be expected to resume in the following year. A decrease in landscaping costs further reduced the increases in Public Works expenditures due to the reclassification of park maintenance costs from Public Works to Community Services. .

Community Development
Community development expenditures increased by approximately $266,795. This is partially due to increased personnel related expenditures and an increase in contracted services for building plan check services and temporary building permit technician services.

Community Services
Community services expenditures increased by $852,028 primarily due to the increase in programs offered which resulted in an increase in full-time and part-time staff. Full-time staff increased due to the reclassification of a Public Works employee to the Community Services Department. The reclassification of park maintenance from the Public (13)

City of Placentia
Management's Discussion and Analysis (Unaudited) (Continued) For the Fiscal Year Ended June 30, 2022
Works department to Community Services had the second largest impact with an increase in maintenance costs of $376,963 compared to prior year.

Capital Outlay
Capital Outlay increased by $ 1.2 million compared to the prior year. The city increased the number of expenditures related to the ARPA funds received. The ARPA funds allowed for the city to invest in projects that benefited the general government of the city. Most notably, the city was able to complete the Arterial Roadway Rehab project.

Debt Service
Debt Service had an increase of approximately $.6 million or 37% due to the costs associated with the refunding of the 2003 COP with the 2022 lease agreement.

Proprietary Funds
The city maintains proprietary funds for sewer maintenance and refuse operations. The combined net position of these two funds at the end of the fiscal year amounted to $9.5 million, an almost $1 million increase. The sewer maintenance fund had a net position of $9.3 million of which $7.7 million represents investment in capital assets.

Sewer's increase in net position is related to net pension which is no longer a liability and is instead a net pension asset. This positive change was partially offset by the deferred inflows related to pensions and OPEB which substantially increased compared to the prior year. The refuse fund had a positive net position of $264,949, an increase of $311,701 compared to the prior year. This increase was also related to the net pension no longer being a liability to the city but rather an asset of the city.

The combined internal service funds had a negative net position of $2.9 million on June 30, 2022. This is a decrease of $1.1 million compared to prior year due to a continued increase in current and long-term claims.

GENERAL FUND BUDGETARY HIGHLIGHTS
During the year there were adjustments made to both the estimated revenues and appropriations in the General Fund to more closely reflect actual amounts received and expended. It is also customary for the City to conduct a thorough analysis of estimated revenues and appropriations at the end of the first six (6) months of the fiscal year. Per City policy, increases to total general fund appropriations for the year were approved by the City Council.

The adopted general fund budget for FY 2021-22 included estimated revenues including transfers from other funds was nearly $44.1 million but was increased by budget amendments totaling $8.4 million, for a final budget of $ 52.5 million. Actual revenues were $45.8 million, with the largest positive budget variance of $1.2 property taxes both performed well even during the COVID-19 Pandemic and an increase in property taxes due to improved valuations.

The adopted general fund expenditure budget for this fiscal year was $48.8 million; however, the Council approved amendments and increased appropriations by $9.5 million for a final amended budget of $58.3 million. The biggest contributor to the increases is debt repayment and Capital Outlay. The debt was incurred to pay off the UAL liability with CALPERS. (The City issued debt to take advantage of the low market interest rate for bonds and the increased credit rating for the City. The issuance of the bond allowed produced an estimated net savings of $13,000,000 over the life of the bond). Capital outlay expenses were to improvements to the City's streets, Fire station, park improvements, and purchase machinery/equipment during the fiscal year the City also received $9.1 million dollars from the American Recovery Plan Act ("ARPA"). During April 2022, the City Administrator issued a stop spending order to help eliminate non -essential spending and increase fund balance. Due to the stop spending order, the City was able to reduce expenses to essential purchases and increase fund balance in the General fund by $4.0M in operating surplus.
(14)

City of Placentia
Management's Discussion and Analysis (Unaudited) (Continued) For the Fiscal Year Ended June 30, 2022

CAPITAL ASSETS AND DEBT ADMINISTRATION
Capital Assets
The City's capital assets, net of accumulated depreciation, for its governmental and business -type activities as of June 30, 2022, totaled $106.2 million, an increase of approximately $4.7 million, or 4.62%, from the prior year.

Capital assets include land, buildings, infrastructure, and equipment.

Governmental activities grew by $5.3 million, net of accumulated depreciation. The growth is mostly due to a $2.6 million construction in progress (CIP) activity, the implementation of GASB 87 for leases, and a $2.1 million increase of depreciable assets. The $2.6 million CIP activity is mostly composed of a large number of projects that were started in the fiscal year but were not completed.

Total business -type capital assets, net of accumulated depreciation, declined $527,316 during the fiscal year due to the depreciation of capital assets and no new additions.

CAPITAL ASSETS
Governmental Activities
Business -type Activities Total
2O2 2021 2022 2021 2022 2021
Land S 25.-'O1,S72 S 25.201.S'2 S
Land - Right of Way 25S.S22 25S.S22
Construction in Progress '_2:4.275 5.1-0.579
Trees 3.124,540 :.114,540 -
Structures �& Improvements 11.511,755 11,792.712 7,635,9'_0 Equipment 7,441,7S7 -,033,621 54.619
Right -to -Use Lease Land S 532.'0' S - S -
Right -to -Use Lease Equipme- 110.090
Land Improvements 4S,972 54.76S -
Infrastructure
Streets Network 31,932,649 29.074.719 -
Streets Appurtenances S,S46.752 9,212.2•'3
Storm Drains 2.35 .625 2.350,155
S S 25,10I.S72 S 25.201.S72
5S.S22 25S.S22
7,234,275 5,170,579
+.114,540 3.114.540
S,154,020 19,150,675 19:946.'_2

66.535 -.496,406 ".100.456
S S 532.707 S
4S.972 54.76S

31.932.649 29,074.719
S,S46.752 9,212,273

2..6'.625 2,350.155
S 95.601,S16 S 93.2_64.061 S -.693.539 S S.22O.S55 S I06.1S5.295 S I01.4S4.916 For further detailed information see Note 5, Capital Assets.

Debt Administration
As of June 30, 2022, the City's long-term debt totaled approximately $73.1 million, representing a decrease of $78.3 million from the prior year. Although there was an increase in claims payable, the pension liabilities were negative $23.3 million which resulted in the recognition of an asset while OPEB liabilities decreased by $6.4 million due to assumption changes as a result of the payoff of the pension UAL which was reflected in the current measurement period. Additionally, there was a $3.1 million decrease in debt because of regularly scheduled debt payments. (15)

City of Placentia
Management's Discussion and Analysis (Unaudited) (Continued) For the Fiscal Year Ended June 30, 2022
LONG-TER.\I LIABILITIES
Governmental Activities Business -type Activities Total 2022 2021 2022 2021 2022 20.21
2003 Refunding Cert. of Participation S S 2,545,000 S - $ - S S 2,345,000 2022 Loan Payable (2003 COP) 2,1S9,027 - - - 2,159,027 - Capital Leases (Radio) 664,014 837,351 - 664,014 S37,351 OCTA Advance 1,557,622 1,960,677 - 1;557;6?2 1,960,677
FireLease#1 2,735,359 3,116,360 - 2,735,339 3,116,360
Fire Lease=2 1.460,450 1,634,2S7 1:460;450 1,634,237
Fire UAL Payoff Loan 1,076,463
2021 Installment Sale Agreement 3;004.000 3,355,000 3;004,000 3;355;000 2020A Lease Revenue Bond 5.1,S90,000 52,950,000 - 51,S90,000 52,950,000 Leases Payable 650,723 - 650,72S -
Claims Payable 5.015,211 3,370,503 5,015.211 3,370.503
Compensated Absences 2,195,349 3,596.553 42,491 44;357 2,237.S40 3.640,915 Other Postemplosment Benefit 24,13S,119 30,4S0,033 772,363 3#5,793 24.910,437 31,325,326 Pension Liabilities (Assets) (22,405,246) 44,254;407 (560,379) 1,632,065 (23,265.625) 45;356,472 S 74.221.126 S 14S.900.176 S (45.520) S 2.522.215 S 73,099.143 S 151.422.391 For further detailed information see Note 6, Long -Term Liabilities.

NEXT YEAR'S BUDGET, TAX RATES AND FEE LEVELS
The Fiscal Year 2022-23 adopted General Fund budget was balanced, with a surplus of revenues and transfers from other funds over expenditures and transfers to other funds of $53,838.

General Fund revenues and transfers from other funds are currently estimated at $45.5 million for FY 2022-23, which represents a $5.2 million or 12.9% increase from actuals FY 2021-22 revenues and transfers from other funds. This increase is primarily due to increased property valuations, strong sales taxes, ARPA and the City meeting the General Fund reserve goal set by the City's Policy 460.

The adopted FY22-23 General Fund budget includes $45.4 million of appropriations for expenditures (including CIP expenditures) and transfers to other funds. This represents an increase of $9.2 million or 25.5% over FY 2021-22 actual expenditures and transfers to other funds.

The increase is due to the addition of new full-time positions and other personnel related expenses, reinstatement of programs in Community Services after pausing them during the pandemic, using ARPA for City projects, the purchase of servers and other computer equipment needed to replace outdated equipment citywide.

Approved staffing for FY 2022-23 is 187 full time positions, 5 unfunded over hires, and 73 elected and appointed personnel. As in prior years, contracts for services in all departments were reviewed during budget development, and in instances where contracts offered no potential cost savings, or where a higher level of service could be provided for the same or less cost, contract personnel were replaced by City employees. (16)

City of Placentia
Management's Discussion and Analysis (Unaudited) (Continued) For the Fiscal Year Ended June 30, 2022

REQUESTS FOR INFORMATION
This financial report is designed to provide a general overview of the City's finances for all those with an interest in the government's finances. If you have questions concerning any of the information provided in this report or need additional financial information, please contact the City's Finance Department at the City of Placentia, 401 East Chapman Avenue, Placentia, California 92870, call (714) 993-8237 or visit our website at www.placentia.org . (17)

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(18)

BASIC FINANCIAL STATEMENTS

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GOVERNMENT -WIDE FINANCIAL STATEMENTS

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CITY OF PLACENTIA

STATEMENT OF NET POSITION
JUNE 30, 2022
Primary Government
ASSETS
Current Assets:

Cash and Investments
Receivables, Net of Allowance:

Accounts
Taxes
Grants
Interest
Loans
Leases
Prepaid Items
Inventory
Total Current Assets
Governmental Business -Type
Activities Activities
Total
$ 40,822,136 $ 1,231,595 $ 42,053,731
2,205,305 146,902 2,352,207
4,222,000 31,095 4,253,095
37,429 37,429
210,518 - 210,518
3,291,259 3,291,259
628,913 628,913
102,191 102,191
173,020 173,020
51,692,771
1,409,592 53,102,363
Noncurrent Assets:

Land Held for Resale 1,036,760 1,036,760
Leases Receivable 20,114,368 20,114,368
Aggregate Net Pension Assets 22,405,246 860,379 23,265,625 Restricted Assets:

Cash and Investments with Fiscal Agent 6,529,326 6,529,326 Capital Assets - Nondepreciable 35,809,509 35,809,509
Capital Assets - Depreciable, Net 62,792,337 7,693,539 70,485,876 Total Noncurrent Assets 148,687,546 8,553,918 157,241,464 Total Assets 200,380,317

DEFERRED OUTFLOWS OF RESOURCES
Deferred Charges on Refunding
Deferred Outflows of Resources Related
to Pensions
Deferred Outflows of Resources Related
to OPEB
Total Deferred Outflows of Resources
See accompanying Notes to Basic Financial Statements.
9,963,510 210,343,827
305,534 305,534
20,907,480 957,381 21,864,861
4,590,879 146,898 4,737,777
25,803,893 1,104,279 26,908,172
(19)

CITY OF PLACENTIA

STATEMENT OF NET POSITION (CONTINUED)
JUNE 30, 2022
Primary Government

LIABILITIES
Current Liabilities:

Accounts Payable
Accrued Payroll and Benefits
Deposits Payable
Retentions Payable
Accrued Interest Payable
Unearned Revenues
Long -Term Debt Due Within One Year
Claims Payable Due Within One Year
Compensated Absences Due Within One Year
Total Current Liabilities
Noncurrent Liabilities
Long -Term Debt Due in More Than One Year
Claims Payable Due in More Than One Year
Compensated Absences Due in More Than
One Year
Aggregate Net OPEB Liabilities
Total Noncurrent Liabilities
Total Liabilities

DEFERRED INFLOWS OF RESOURCES
Deferred Charges on Refunding
Leases Related
Deferred Pension - Related Items
Deferred OPEB - Related Items
Total Deferred Inflows of Resources

NET POSITION
Net Investment in Capital Assets
Restricted for:

Public Safety
Public Works
Community Development
Community Services
Debt Service
Transportation
Park Development
Street Maintenance
Air Quality
Affordable Housing
Total Restricted
Unrestricted (Deficit)
Total Net Position
See accompanying Notes to Basic Financial Statements.

Governmental
Activities
$ 2,669,752
1,042,131
1,207,237
122,245
213,415
8,354,847
3,926,264
1,253,803
144,044
18,933,738
61,351,429
3,761,408
2,051,305
24,138,119
91,302,261
110,235,999
20,771,263
4,035,752
8,316,733
33,123,748
86,044,986
720,405
3,418,044
1,231,807
4,405,452
6,544,212
826,150
20,193
780,314
202,385
2,026,325
20,175,287
(23,395,810)
Business -Type
Activities
$ 308,538
37,603
2,788
348,929
39,703
772,368
812,071
1,161,000
105,445
266,118
371,563
7,693,539
1,841,687
S 82,824,463 $ 9,535,226
(20)
Total
$ 2,978,290
1,079,734
1,207,237
122,245
213,415
8,354,847
3,926,264
1,253,803
146,832
19,282,667
61,351,429
3,761,408
2,091,008
24, 910,487
92,114,332
111,396,999
20,771,263
4,141,197
8,582,851
33,495,311
93,738,525
720,405
3,418,044
1,231,807
4,405,452
6,544,212
826,150
20,193
780,314
202,385
2,026,325
20,175,287
(21,554,123)
92,359,689

CITY OF PLACENTIA

STATEMENT OF ACTIVITIES
YEAR ENDED JUNE 30, 2022
Net Revenue (Expens e)
Program Revenues and Ch ang es in Net Positi ons
Capital Grants
Charges for Operating Gr ants and Government al Business -Type Fu nc tions/Program s Expenses Servic es and Contrib utions Contributions Activities Activities

PRIM ARY GOV ERNM ENT
G ov ernme ntal Activitie s:

Ge ne ral Go vernment
Public Safety
Public Wo rks
Community Dev elopmen t
Community Services
In terest
To tal Governmenta l Activities
Business -Type Activities:

Refuse
Sewer Mainte nan ce
Total Bu siness -Type Activities
Total Primary Government
$ 9,242,047 $ 2,812,280 $ 648,944 $ - $ (5,780,823) $
(5,340,560) 927,962 2,771,449 - 9,039,971
3,159,219 876,489 2,826,308 1,850,038 2,393,616
1,553,558 1,598,318 252,403 - 297,163
1,684,915 253,404 - - (1,431,511)
2,591,011 - - (2,591,011)
12,890,190 6,468,453 6,499,104 1,850,038 1,927,405
3,420,538 3,731,726
150,242 790,965
3,570,780 4,522,691
311,188
- - 640,723
$ 16,460,970 $ 10,991,144 $ 6,499,104 $ 1,850,038
See accompanying Notes to Basic Financial Statements.

GENER AL REVENUES
Tax es:

Prop erty Taxes
Sales T ax es
Utility Users Tax
Franchise Taxes
Transient Occupancy Ta xes
Real Property Transfer Taxes
Other Taxes
In ve stmen t Earnings
M iscellaneous
Total General Revenues

CHA NG ES IN NET POSITIO N
Net Position - Beginning of Yea r (as Restated)

NET POSITION - END OF YEAR
(21)
1,927,405
17,191, 426
17,247,980
2,689,314
2,650,604
1,385, 271
450,575
6,291
(297,210)
256,115
Total
$ (5,780,823)
9,039,971
2,393,616
297,163
(1,431,511)
(2,591,011)
1,927,405
311,188
640,723
951,911 951,911
951,911 2,879,316
1,957
17,191,426
17,247,980
2,689,314
2,650,604
1,385,271
450,575
6,291
(295,253)
256,115
41,580,366 1,957 41,582,323
43,507,771 953,868 44,461,639
39,316,692 8,581,358 47,898,050
$ 82,824,463 $ 9,535,226 $ 92,359,689

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(22)

FUND FINANCIAL STATEMENTS

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GOVERNMENTAL FUND FINANCIAL STATEMENTS

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CITY OF PLACENTIA

BALANCE SHEET

GOVERNMENTAL FUNDS
JUNE 30, 2022
Major Funds
ASSETS
Cash and Investments
Receivables:

Accounts
Taxes
Grants
Accrued Interest
Loans and Notes
Leases
Prepaid Items
Due from Other Funds
Inventories
Land Held for Resale
Restricted Assets:

Cash and Investments with Fiscal Agents
Total Assets

LIABILITIES, DEFERRED INFLOWS OF

RESOURCES, AND FUND BALANCES

LIABILITIES
Accounts Payable
Accrued Payroll and Benefits
Deposits Payable
Retentions Payable
Due to Other Funds
Unearned Revenue
Total Liabilities

DEFERRED INFLOWS OF RESOURCES
Leases
Unavailable Revenues
Total Deferred Inflows of Resources

FUND BALANCES
Nonspendable
Restricted
Committed
Unassigned (Deficit)
Total Fund Balances
Citywide
Development
Impact Fee Other
General Special Debt Governmental
Fund Revenue Fund Service Fund Funds
Total
$ 26,088,314 $ 4,436,323 $ - $ 8,114,372 $ 38,639,009
228,067 1,973,201 2,201,268
4,222,000 4,222,000
37,429 37,429
210,518 - 210,518
2,634,732 656,527 3,291,259
20,743,281 20,743,281
95,891 6,300 102,191
2,620,039 2,620,039
173,020 - 173,020
1,036,760 1,036,760
2,024
6,527,302 6,529,326
$ 57,017,886 $ 4,442,623 $ 6,527,302 $ 11,818,289 $ 79,806,100 $ 1,743,077 $ 30,871 $ 675 $ 814,665 $ 2,589,288
1,029,247 12,879 1,042,126
1,207,237 - 1,207,237
41,668 - 80,577 122,245
- 63,135 2,556,904 2,620,039
8,185,730 - 169,117 8,354,847
12,206,959 30,871 63,810 3,634,142 15,935,782
20,771,263 - 20,771,263
455,184 1,633,516 2,088,700
21,226,447 1,633,516 22,859,963
2,521,767 6,300 - 2,528,067
2,024 4,405,452 6,463,492 9,304,319 20,175,287
13,855,723 - 13,855,723
7,204,966 (2,753,688) 4,451,278
23,584,480 4,411,752 6,463,492 6,550,631 41,010,355
Total Liabilities, Deferred Inflows
of Resources, and Fund Balances $ 57,017,886 $ 4,442,623 $ 6,527,302 S 11,818,289 $ 79,806,100 See accompanying Notes to Basic Financial Statements.
(23)

CITY OF PLACENTIA

RECONCILIATION OF THE GOVERNMENTAL FUNDS BALANCE SHEET TO THE

GOVERNMENT -WIDE STATEMENT OF NET POSITION
JUNE 30, 2022
Total Fund Balances - Governmental Funds $ 41,010,355
Amounts reported for governmental activities in the statement of net position were reported differently because:

Capital assets used in governmental activities were not current financial resources. Therefore, they were not reported in the governmental funds balance sheet.

Nondepreciable
Depreciable
The loss incurred by the City resulting from the refunding of long-term liabilities are recorded as deferred outflows of resources and amortized over the remaining service life, equal to the lesser of the remaining bond -years on the refunded debt or the bond years on the refunding debt.

Revenue reported as unavailable revenue in the governmental funds when it is not received soon enough after year-end to be considered available. The availability criteria does not apply to the government -wide financial statements and, therefore, the revenue is recognized when eligibility requirements are met and earned.
35,809,509
62,792, 337
98,601, 846
305,534
2,088,700
Interest payable on long-term debt does not require current financial resources. Therefore, interest payable is not reported as a liability in the governmental funds. (213,415) Long-term liabilities are not due and payable in the current period and accordingly are not reported as fund liabilities. All liabilities, both current and long-term, are reported in the statement of net position:

Long -Term Debt
Capital Leases
OCTA Advance
Compensated Absences
Net pension liabilities and the related deferred outflows of resources and deferred inflows of resources are not due and payable in the current period or not available for current expenditures and are not reported in the governmental fund financial statements; Pension Related Deferred Outflows of Resources
Aggregate Net Pension Asset
Pension Related Deferred Inflows of Resources
Net OPEB liabilities and the related deferred outflows of resources and deferred inflows of resources are not due and payable in the current period or not available for current expenditures and are not reported in the governmental fund financial statements:

OPEB Related Deferred Outflows of Resources
Aggregate Net OPEB Liability
OPEB Related Deferred Inflows of Resources
Internal Service Funds were used by management to charge the costs of certain activities, such as insurance and equipment replacement to individual funds. The assets and liabilities of the Internal Service Funds were included in the governmental activities in the government -wide statement of net position.

Net Position of Governmental Activities as Reported on the Statement of Net Position See accompanying Notes to Basic Financial Statements.
(24)
(58,810,218)
(4,909,853)
(1,557,622)
(2,195,349)
(67,473,042)
20,907,480
22,405,246
(4,035,752)
4,590,879
(24,138,119)
(8,316,733)
(2,908,516)
$ 82,824,463

CITY OF PLACENTIA

STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES

GOVERNMENTAL FUNDS
YEAR ENDED JUNE 30, 2022
Major Funds

REVENUES
Taxes
Intergovernmental
Licenses and Permits
Fines and Forfeitures
Investment Earnings (Losses)
Charges for Services
Leases and Rents
Contributions
Miscellaneous
Total Revenues

EXPENDITURES
Current:

General Government
Public Safety
Public Works
Community Development
Community Services
Capital Outlay
Debt Service:

Principal Retirement
Payment to Refunding Bond Escrow Agent
Interest and Fiscal Charges
Debt Issuance Costs
Total Expenditures

REVENUES OVER (UNDER) EXPENDITURES

OTHER FINANCING SOURCES (USES)
Issuance of Debt
Payment to Refunding Bond Escrow Agent
Transfers In
Transfers Out
Total Other Financing Sources (Uses)

NET CHANGE IN FUND BALANCES
Fund Balances - Beginning of Year

FUND BALANCES - END OF YEAR
General
Fund
Citywide
Development
Impact Fee
Special
Revenue Fund
$ 41,621,461 $
952,389
2,440,102
503,302
(323,152)
1,263, 215
1,422,831
785,684
9,138
730,492
48,665,832 739,630
12,055,475
15,441,982
3,514,281
1,482,732
2,289,940
5,034,753
1,320,810
488,521
343,759
117,995
10,283
1,109,219
42,090,248 1,119, 502
Debt
Service Fund
Other
Governmental
Funds
Total
- $ - $ 41,621,461
5,545,613 6,498,002
2,440,102
503,302
1,582 15,226 (297,206)
1,004,014 2,267,229
7,600 1,430,431
730,492
633,541 1,419, 225
1,582 7,205,994 56,613,038
49,916 12,105, 391
2,023,960 17,476,225
1,747,796 5,262,077
524,802 2,007,534
14,692 2,304,632
3,911,978 10,055,950
1,060,000 754,055 3,134,865
488,521
2,026,072 70,804 2,440,635
63,810 - 181,805
3,149,882 9,098,003 55,457,635
6,575,584 (379,872) (3,148,300) (1,892,009) 1,155,403
2,189,027
(2,069,027)
102,947
(3,444,522)
(3,221, 575)
2,189, 027
(2,069,027)
3,069,763 861,466 4,034,176
(78,594) (511,060) (4,034,176)
2,991,169 350,406 120,000
3,354,009 (379,872) (157,131) (1,541,603) 1,275,403
20,230,471
4,791,624
6,620,623 8,092,234 39,734,952
23,584,480 $ 4,411,752 $ 6,463,492 $ 6,550,631 $ 41,010,355 See accompanying Notes to Basic Financial Statements.
(25)

CITY OF PLACENTIA

RECONCILIATION OF THE GOVERNMENTAL FUNDS STATEMENT OF REVENUES,

EXPENDITURES, AND CHANGES IN FUND BALANCE TO THE

GOVERNMENT -WIDE STATEMENT OF ACTIVITIES
YEAR ENDED JUNE 30, 2022
Net Change in Fund Balances - Total Governmental Funds
Governmental activities in the Statement of Activities were reported differently because:

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

Capital Outlay
Depreciation
Net Effect on Disposal of Capital Assets
Amortization of the deferred charges on refunding is recognized as interest expense in the statement of activities.

Net change in revenues that was considered unavailable in the governmental funds. These items have been reported as revenue in the statement of activities.

Proceeds from the issuance of long-term debt is not a revenue in the statement of activities, but is reported as a liability on the government -wide statement of net position.

Principal repayment on long-term debt is not an expense in the statement of activities, but is considered an expenditure in governmental funds.

Long -Term Debt
Capital Leases
OCTA Advance
Interest accrued on long-term debt is reported in the Statement of Activities, but does not require the use of current financial resources. Therefore, accrued interest is not reported as an expenditure in governmental funds. This amount represents the change in accrued interest from the prior year.

Compensated absences were reported in the government -wide statement of activities, but they did not require the use of current financial resources. Therefore, compensated absences were not reported as expenditures in the governmental funds.

Certain OPEB expenses reported in the statement of activities do not require the use of current financial resources and, therefore, are not reported as expenditures in governmental funds.

Certain pension expenses reported in the statement of activities do not require the use of current financial resources and, therefore, are not reported as expenditures in governmental funds.

Internal Service Funds are used by management to charge the costs of certain activities, such as insurance and equipment replacement, to individual funds. The net revenue of the Internal Service Funds is reported in governmental activities.
$ 1,275,403
9,567,530
(4,836,109)
217,859)
4,513,562
(50,358)
(215,078)
(2,189,027)
4,784,707
678,145
403,055
5,865,907
(150,376)
(92,955)
1,062,816
34,620,403
(1,132, 526)
Change in Net Position of Governmental Activities as Reported in the Statement of Activities $ 43,507,771 See accompanying Notes to Basic Financial Statements.
(26)

PROPRIETARY FUND FINANCIAL STATEMENTS

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CITY OF PLACENTIA

STATEMENT OF NET POSITION

PROPRIETARY FUNDS
JUNE 30, 2022
Business -Type Governmental
Ma or Enterprise Funds Activities Activities
Sewer Internal
Refuse Maintenance Total Service Funds
ASSETS
Current Assets:

Cash and Investments $ 507,826 $ 723,769 $ 1,231,595 $ 2,183,127 Receivables:

Accounts 64,004 82,898 146,902 4,037
Taxes 31,095 - 31,095 -
Total Current Assets 602,925 806,667 1,409,592 2,187,164 Noncurrent Assets:

Aggregate Net Pension Asset 177,442 682,937 860,379 -
Capital Assets, Net of Accumulated Depreciation - 7,693,539 7,693,539 - Total Noncurrent Assets 177,442 8,376,476 8,553,918
Total Assets 780,367 9,183,143 9,963,510 2,187,164

DEFERRED OUTFLOWS OF RESOURCES
Deferred Outflows of Resources Related to Pensions 197,448 759,933 957,381 Deferred Outflows of Resources Related to OPEB 60,286 86,612 146,8_98 Total Deferred Outflows of Resources 257,734 846,545 1,104,279

LIABILITIES
Current Liabilities:

Accounts Payable 298,486 10,052 308,538 80,464
Accrued Payroll and Benefits 14,169 23,434 37,603 5
Compensated Absences - Due Within One Year 824 1,964 2,788 - Claims And Judgments - Due Within One Year - - 1,253,803 Total Current Liabilities 313,479 35,450 348,929 1,334,272 Noncurrent Liabilities:

Compensated Absences - Due in More Than One Year 11,735 27,968 39,703 - Claims And Judgments - Due in More Than One Year - - 3,761,408 Net OPEB Liability 316,977 455,391 772,368 -
Total Noncurrent Liabilities 328,712 483,359 812,071 3 761 408 Total Liabilities 642,191 518,809 1,161,000 5,095,680

DEFERRED INFLOW OF RESOURCES
Deferred Inflows of Resources Related to Pensions
Deferred Inflows of Resources Related to OPEB
Total Deferred Inflows of Resources

NET POSITION
Investment in Capital Assets
Unrestricted (Deficit)
21,747
109,214
130.961
83,698 105,445
156,904 266,118
240,602 371,563
7,693,539 7,693,539
264,949 1 576,738
1,841,687 (2,908,516)
Total Net Position $ 264,949 $ 9,270,277 $ 9,535,226 $ (2,908,516) See accompanying Notes to Basic Financial Statements.
(27)

CITY OF PLACENTIA

STATEMENT OF REVENUES, EXPENSES, AND CHANGES IN NET POSITION

PROPRIETARY FUNDS
YEAR ENDED JUNE 30, 2022

OPERATING REVENUES
Reimbursements
Sales and Service Charges
Other Revenues
Total Operating Revenues

OPERATING EXPENSES
Administration
Reinsurance Premiums
Claims
Medical and Dental Premiums
Liability Insurance Premiums
Maintenance
Landfill and Contractor Charges
Depreciation Expense
Total Operating Expenses

OPERATING INCOME (LOSS)

NONOPERATING INCOME (LOSS)
Investment Income
Total Nonoperating Income

CHANGES IN NET POSITION
Net Position - Beginning of Year

NET POSITION - END OF YEAR
See accompanying Notes to Basic Financial Statements.

Business -Type Activities
Sewer
Refuse Maintenance
Total
Governmental
Activities
Internal
Service
$ 38,996 $ - $ 38,996 $ 386,239
3,692,730 790,965 4,483,695 2,811,671
- - - 24,601
3,731,726 790,965
4,522,691 3,222,511
202,033 360,284 562,317 136,839
122,162
1,945,174
954,142
1,196,720
(737,358) (737,358) -
3,218,505 3,218,505
527,316 527,316
3,420,538 150,242
311,188 640,723
513
513
3,570,780 4,355,037
951,911 (1,132,526)
1,444 1,957
1,444 1,957
311,701 642,167 953,868 (1,132,526)
(46,752) 8,628,110 8,581,358 (1,775,990)
$ 264,949 $ 9,270,277 $ 9,535,226 $ (2,908,516)
(28)

CITY OF PLACENTIA

STATEMENT OF CASH FLOWS

PROPRIETARY FUNDS
YEAR ENDED JUNE 30, 2022

CASH FLOWS FROM OPERATING ACTIVITIES
Cash Received from Customers and Users
Cash Paid to Suppliers for Goods and Services
Cash Paid to Employees for Services
Cash Paid for Insurance Claims
Net Cash Provided (Used) by Operating Activities

CASH FLOWS FROM NONCAPITAL FINANCING

ACTIVITIES
Cash Transfers In (Out)
Net Cash Provided (Used) by Noncapital Financing
Activities

CASH FLOWS FROM CAPITAL AND RELATED FINANCING

ACTIVITIES
Proceeds from Sale of Capital Assets
Net Cash Provided (Used) by Capital and Related
Financing Activities
CASH FLOWS FROM INVESTING ACTIVITIES:

Interest Received
Net Cash Provided (Used) by Investing Activities

NET INCREASE (DECREASE) IN CASH AND CASH

EQUIVALENTS
Cash and Cash Equivalents - Beginning of Year

CASH AND CASH EQUIVALENTS - END OF YEAR

CASH AND CASH EQUIVALENTS
Cash and Investments
Cash and Investments with Fiscal Agent
Total Cash and Cash Equivalents
See accompanying Notes to Basic Financial Statements.

Business -Type Activities
Sewer
Refuse Maintenance
Total
Governmental
Activities
Internal
Service
$ 3,671,719 $ 784,696 $ 4,456,415 $ 3,218,527
(3,213,469) 737,113 (2,476,356) (1,250,804)
(436,675) (1,524,483) (1,961,158) -
- - - (1,945,174)
21,575 (2,674) 18,901 22,549
513
513
1,444 1,957
1,444 1,957
22,088 (1,230) 20,858 22,549
485,738 724,999 1,210,737 2,160,578
$ 507,826 $ 723,769 $ 1,231,595 $ 2,183,127
$ 507,826 $ 723,769 $ 1,231,595 $ 2,183,127
$ 507,826 $ 723,769 $ 1,231,595 $ 2,183,127
(29)

CITY OF PLACENTIA

STATEMENT OF CASH FLOWS (CONTINUED)

PROPRIETARY FUNDS
YEAR ENDED JUNE 30, 2022

RECONCILIATION OF OPERATING INCOME (LOSS) TO

NET CASH PROVIDED (USED) BY OPERATING ACTIVITIES
Operating Income (Loss)
Adjustments to Reconcile Operating (Loss) to
Net Cash Provided (Used) by Operating Activities:

Depreciation
Changes in Assets and Liabilities:
(Increase) Decrease in Accounts Receivables
(Increase) Decrease in Taxes Receivables
(Increase) Decrease in Deferred Outflows of
Resources Related to Pension
(Increase) Decrease in Deferred Outflows of
Resources Related to OPEB
Increase (Decrease) in Accounts Payable
Increase (Decrease) in Accrued Liabilities
Increase (Decrease) in Compensated Absences
Increase (Decrease) in Claims Payable
Increase (Decrease) in Net Pension Liabilities
Increase (Decrease) in Net OPEB Liabilities
Increase (Decrease) in Deferred Inflows of
Resources Related to Pension
Increase (Decrease) in Deferred Inflows of
Resources Related to OPEB
Net Cash Provided (Used) by Operating Activities
See accompanying Notes to Basic Financial Statements.

Business -Type Activities
Sewer
Refuse Maintenance
Total
Governmental
Activities
Internal
Service
$ 311,188 $ 640,723 $ 951,911 $ (1,132,526)
(30)
527,316
(64,004) (6,269)
3,997 -
200,584 772,003
(5,613) 5,642
5,036 (245)
5,576 5,826
1,361 (3,227)
(514,035) (1,978,409)
2,248 (75,673)
4,658 17,926
70,579 91,713
21,575 $ (2,674)
527,316
(70,273) (3,984)
3,997
972,587
29 -
4,791 14,351
11,402 -
(1,866) -
1,144,708
(2,492,444) -
(73,425)
22,584
162,292
18,901 $ 22,549

FIDUCIARY FUND FINANCIAL STATEMENTS

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CITY OF PLACENTIA

STATEMENT OF FIDUCIARY NET POSITION

FIDUCIARY FUNDS
JUNE 30, 2022
RDA
Successor Custodial
Agency Funds
ASSETS
Pooled Cash and Investments
Receivables:

Miscellaneous
Restricted Assets:

Cash and Investments with Fiscal Agents
Total Assets

LIABILITIES
Accounts Payable
Accrued Liability
Accrued Interest
Long -Term Liabilities:

Due in One Year
Due in More Than One Year
Total Liabilities

NET POSITION (DEFICIT)
Restricted for Individuals, Organizations, and Other
Governments
Total Net Position (Deficit)
See accompanying Notes to Basic Financial Statements.
(31)
$ 858,070 $ 119,596
- 427
650,107
1,508,177 120,023
5,399
154,135
973,824
11, 520, 900
12,654,258 42,921
7,866
14 (11,146,082) 32,226
$ (11,146,082) $ 32,226

CITY OF PLACENTIA

STATEMENT OF CHANGES IN FIDUCIARY NET POSITION

FIDUCIARY FUNDS
YEAR ENDED JUNE 30, 2022
RDA
Successor Custodial
Agency Funds

ADDITIONS
Property Taxes
Investment Income
Total Additions

DEDUCTIONS
Program Costs
Administrative Expenses
Interest Expense
Administrative Expenses
Total Deductions

CHANGE IN NET POSITION
Net Position - Beginning of Year (As Restated)

NET POSITION - END OF YEAR
See accompanying Notes to Basic Financial Statements.
(32)
$ 2,258,333 $
- 39,904
115 188
2,258,448 40,092
110,997
111,591
367,952
7,866
590,540 7,866
1,667,908 32,226
(12,813,990)
(11,146,082)
32,226

NOTES TO BASIC FINANCIAL STATEMENTS

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CITY OF PLACENTIA

INDEX TO THE NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2022
Page
Note 1 — Summary of Significant Accounting Policies 35
A. Financial Reporting Entity 35
B. Basis of Accounting and Measurement Focus 36
C. Implementation of New Accounting Pronouncement 39
D. Cash and Investments 39
E. Fair Value Measurement 40
F. Property Taxes Receivable 40
G. Prepaid Items 40
H. Inventories 40
I. Interfund Transactions 41
J. Capital Assets 41
K. Leases 42
L. Unearned and Unavailable Revenue 42
M. Compensated Absences Payable 43
N. Claims Payable 43
O. Pensions 43
P. Other Postemployment Benefits (OPEB) 44
Q. Long -Term Obligations 45
R. Net Position 45
S. Fund Balances 45
T. Spending Policy 46
U. Use of Estimates 46
Note 2 — Cash and Investments 47
A. Demand Deposits 47
B. Investments Authorized by the California Government Code and the City's Investment Policy 48
C. Investments Authorized by Debt Agreements 49
D. Fair Value Measurement 49
E. Risk Disclosures 50
F. Investment in Local Agency Investment Fund (LAIF) 51 Note 3 — Interfund Transactions 52
A. Due From/To Other Funds 52
B. Transfers 52
Note 4 — Long -Term Receivables 53
A. Loans Receivable 53
B. Leases Receivable 55
Note 5 — Capital Assets 56
(33)

CITY OF PLACENTIA

INDEX TO THE NOTES TO THE BASIC FINANCIAL STATEMENTS (CONTINUED) JUNE 30, 2022
Page
Note 6 — Long -Term Liabilities 58
A. Governmental Activities 58
B. Business -Type Activities 65
C. Fiduciary Activities 65
Note 7 — Deferred Compensation Plans 68
Note 8 — Pension Plans 70
A. Summary 70
B. General Information about the Pension Plan 72
C. Pension Liabilities, Pension Expenses, and Deferred
Outflows/Inflows of Resources Related to Pensions 73
D. Payable to the Pension Plan 79
Note 9 — Other Postemployment Benefit Plan 79
A. Summary 79
B. General Information about OPEB 80
C. Total OPEB Liability, OPEB Expense, and Deferred
Outflows/Inflows of Resources Related to OPEB 80
Note 10 — Risk Management and Self Insurance Program 84 A. General Liability 84
B. Worker's Compensation 84
C. Other Insurance 84
Note 11 — Classification on Fund Balances 85
Note 12 — Commitments and Contingencies 86
A. Commitments 86
B. Contingencies 86
C. Grants 86
Note 13 — Other Required Fund Disclosures 87
A. Expenditures in Excess of Appropriation 87
B. Deficit Net Positions and Fund Balances 87
Note 14 — Prior Period Adjustments 88
(34)

CITY OF PLACENTIA

NOTES TO BASIC FINANCIAL STATEMENTS
JUNE 30, 2022
NOTE 1 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
The basic financial statements of the City of Placentia, California, (the City) have been prepared in conformity with accounting principles generally accepted in the United States (U.S. 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 following is a summary of the City's significant policies:

A. Financial Reporting Entity
The City was incorporated on December 2, 1926, under the General Laws of the state of California. The City operates under a Council -Administrator form of government and under provisions of a City Charter adopted on June 29, 1965.

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
Management determined that the following entities should be reported as blended component units based on the criteria above. Although the following is legally separate from the City, it has been "blended" as though it is 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 unit; and/or the component unit provides 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.

The Placentia Public Financing Authority — The Placentia Public Financing Authority (the Authority) was formed in 1996 to issue Tax Revenue Bonds. The proceeds of the debt were used to refund the existing Mello -Roos Community Facilities District 89-1 bonds, originally issued in September 1996. The Authority is governed by a five -member board that is the City Council of the City. Separate financial statements are not prepared.
(35)

CITY OF PLACENTIA

NOTES TO BASIC FINANCIAL STATEMENTS
JUNE 30, 2022
NOTE 1 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) A. Financial Reporting Entity (Continued)
Blended Component Units (Continued)
Placentia Enhanced Infrastructure Financing District — The Placentia Enhanced Infrastructure Financing District (EIFD) was formed in September 2019 in partnership with the County of Orange near the City's future Metrolink Station including the Old Town Placentia area and Transit Oriented Development Packing House District. The purpose of this district is to create a funding mechanism that can facilitate the construction of public infrastructure improvements in this area.

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, deferred outflows of resources, liabilities, deferred inflows of resources, fund balance or net position, revenues and expenditures or expenses, as appropriate. City resources are allocated to and accounted for in individual funds based upon the purposes for which they are to be spent and the means by which spending activities are controlled.

The statement of net position reports 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 position) 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 position) that apply to future periods and that, therefore, are not recognized as revenue until that time.

Government -Wide Financial Statements
The government -wide financial statements are presented on an "economic resources" measurement focus and the accrual basis of accounting. Accordingly, all of the City's assets, deferred outflows of resources, liabilities, and deferred inflows of resources, 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. Fiduciary activities of the City are not included in these statements.
(36)

CITY OF PLACENTIA

NOTES TO BASIC FINANCIAL STATEMENTS
JUNE 30, 2022
NOTE 1 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) B. Basis of Accounting and Measurement Focus (Continued) Government -Wide Financial Statements (Continued'
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 regard to interfund activities, payables, and receivables. All internal balances in the statement of net position have been eliminated.

In the statement of activities, internal service fund transactions have been included in the governmental activities. The following interfund activities have been eliminated:
• Due from and to other funds, which are short-term loans within the primary government.
• Transfers in and out, which are flows of assets between funds without the requirement for repayment.

Governmental Fund Financial Statements
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, current liabilities, and deferred inflows of resources are included on the balance sheet. The statement of revenues, expenditures, and changes in fund balances presents increases (revenue and other financing sources) and decreases (expenditures and other financing uses) in fund balances. 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 recorded when received in cash, except those revenues subject to accrual (generally 60 days after year-end) which are recognized when due. The primary revenue sources that have been treated as susceptible to accrual by the City are property taxes, intergovernmental revenues, and other taxes. Business license fees are recorded as received, except at year-end when they are accrued pursuant to the modified accrual basis of accounting. The City recognizes business license revenue collected within 60 days as revenue at June 30. Expenditures are recorded in the accounting period in which the related fund liability is incurred.

Reconciliations of the fund financial statements to the government -wide financial statements are provided to explain the differences.

The City reports the following major Governmental Funds:

General Fund
The General Fund is the City's principal operating fund. It accounts for all revenues and expenditures used to finance the traditional services associated with a municipal government except those required to be accounted for in another fund. (37)

CITY OF PLACENTIA

NOTES TO BASIC FINANCIAL STATEMENTS
JUNE 30, 2022
NOTE 1 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) B. Basis of Accounting and Measurement Focus (Continued) Governmental Fund Financial Statements (Continued)
Debt Service Fund
This fund is used to account for the debt service related to the governmental activities of the City.

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 for each major Proprietary Fund.

A separate column representing internal service funds is also presented in these statements. However, internal service balances and activities have been combined with the governmental activities in the Government -Wide Financial Statements. The City's internal service funds include four individual funds that provide services directly to other City funds. These services include risk management, health and welfare, and equipment replacement.

Proprietary funds are accounted for using the "economic resources" measurement focus and the accrual basis of accounting. Accordingly, all assets, deferred outflows of resources, liabilities (whether current or noncurrent), and deferred inflows of resources are included on the statement of net position. The statement of revenues, expenses, and changes in fund 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 nonoperating revenues. Operating expenses are those expenses that are essential to the primary operations of the fund. All other expenses are reported as nonoperating expenses.

The City reports the following major Proprietary Funds:

Refuse Fund
This fund is used to account for the provision of refuse services to the residents of the City. All activities necessary to provide such services are accounted for in this fund, including, but not limited to administration, operation, acquisition of equipment, and related debt service.

Sewer Maintenance Fund
This fund is used to account for the operations and maintenance of the sewer lines located in the City's sewer system, including administration and capital improvements.

Fees are computed from water consumption amounts provided by local water companies. All residents and businesses connected to the City's sewer system are placed in billing categories based on a percentage of water consumption that is returned to the City's sewer system.
(38)

CITY OF PLACENTIA

NOTES TO BASIC FINANCIAL STATEMENTS
JUNE 30, 2022
NOTE 1 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) B. Basis of Accounting and Measurement Focus (Continued) Proprietary Fund Financial Statements (Continued)
Internal service funds are presented in the proprietary fund financial statements.

However, internal service balances and activities have been combined with the governmental activities in the government -wide financial statements.

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 custodial funds and the private purpose trust funds are accounted for on the full accrual basis of accounting.

The City reports the following fiduciary funds:

Private -Purpose Trust Fund
This fund is used to account for the balances and transactions of the Successor Agency to the former Placentia Redevelopment Agency.

Custodial Funds
These funds account for resources held by the City in a custodial capacity as an agent for individuals, private organizations, other governments, and/or other funds.

C. Implementation of New Accounting Pronouncements
In June 2017, the Governmental Accounting Standards Board (GASB) issued GASB Statement No. 87, Leases. This standard requires the recognition of certain lease assets and liabilities for leases that previously were classified as operating leases and as inflows of resources or outflows of resources recognized based on the payment provisions of the contract. It establishes a single model for lease accounting based on the foundational principle that leases are financings of the right to use an underlying asset. Under this standard, a lessee is required to recognize a lease liability and an intangible right -to -use lease asset, and a lessor is required to recognize a lease receivable and a deferred inflow of resources.

The City adopted the requirements of the guidance effective July 1, 2021, and has applied the provisions of this standard to the beginning of the period of adoption.

D. Cash and Investments
The City's cash and cash equivalents are comprised of cash on hand, demand deposits, and short-term investments with original maturity of three months or less from the date of acquisition. All cash and investments of proprietary funds are held in the City's investment pool. These cash pools have the general characteristics of a demand deposit account, therefore, all cash and investments in the proprietary funds are considered cash and cash equivalents for statement of cash flows purposes.

Investments are stated at fair value (quoted market price or best available estimate thereof).
(39)

CITY OF PLACENTIA

NOTES TO BASIC FINANCIAL STATEMENTS
JUNE 30, 2022
NOTE 1 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) E. 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, recorded at fair value in the financial statements, are categorized based upon the level of judgment associated with the inputs used to measure their fair value.

The three levels of the fair value measurement hierarchy are described below:

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, that 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.

F. Property Taxes Receivable
Property tax revenue is recognized in the fiscal year for which the taxes have been levied providing they become available. Available means due, or past due and receivable within the current period and collected within the current period or expected to be collected soon enough thereafter (not to exceed 60 days) to be used to pay liabilities in the current period.

Under California law, property taxes are assessed and collected by the counties at up to 1`)/0 of assessed value, plus other increases approved by the voters. The property taxes go into a pool and are then allocated to the cities based on complex formulas. The County of Orange collects property taxes for the City. Tax liens attach annually as of 12:01 a.m. on the first day of January preceding the fiscal year for which the taxes are levied. Taxes are levied on July 1 and cover the fiscal period July 1 to June 30. All secured personal property taxes and one-half of the taxes on real property are due November 1; the second installment is due February 1. All taxes are delinquent, if unpaid, on December 10 and April 10, respectively. Unsecured personal property taxes become due on March 1 each year, and are delinquent, if unpaid, on August 31.

G. Prepaid Items
Prepaid items are payments made to vendors for services that will benefit periods beyond the fiscal year ended using purchase method.

H. Inventories
Inventories within the various fund types consist of materials and supplies which are valued at cost on a weighted average basis. Reported expenditures reflect the consumption method of recognizing inventory -related expenditures. (40)

CITY OF PLACENTIA

NOTES TO BASIC FINANCIAL STATEMENTS
JUNE 30, 2022
NOTE 1 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) I. Interfund Transactions
Activities between funds that are representative of lending/borrowing arrangements outstanding at the end of the fiscal year are referred to as "due from/to other funds" (Le., current portion of interfund loans).

J. Capital Assets
In the government -wide financial statements, capital assets, which include land, buildings, improvements, equipment, furniture, infrastructure (e.g., roads, sidewalks, and similar items), and right -to -use leased assets, are recorded at historical cost or estimated historical if purchased or constructed. 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 with an initial, individual cost of more than $2,500 and an estimated useful life of one year or more.

The City defines infrastructure as the basic physical assets that allow the City to function. The assets include street network, street appurtenances, and storm drains.

Major outlays for capital assets and improvements are capitalized as projects are constructed. Interest incurred during the construction phase of capital assets of business -type activities is included as part of the capitalized value of the assets constructed.

The costs of normal maintenance and repairs that do not add to the value of the asset or materially extend assets lives are not capitalized.

Capital assets used in operations are depreciated/amortized over their estimated useful lives using the straight-line method. The estimated useful lives used for depreciation/amortization purposes are as follows:

Structures and Improvements
Civic Center Structures and Improvements
Right -to -Use Lease Land
Automotive Equipment
Computer Equipment
Other Equipment
Right -to -Use Lease Equipment
Infrastructure:

Roadways
Street Appurtenances
Wastewater
Storm Drains
(41)
5 to 50 Years
50 Years
4 to 5 Years
2 to 10 Years
3 Years
5 Years
2 to 4 Years
35 Years
10 to 50 Years
50 to 60 Years
50 Years

CITY OF PLACENTIA

NOTES TO BASIC FINANCIAL STATEMENTS
JUNE 30, 2022
NOTE 1 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) K. Leases
Lessee
The City is a lessee for noncancellable leases of land and improvements and equipment.

The City recognizes a lease liability and an intangible right -to -use asset (lease asset) in the governmental activities in the government -wide statement of net position. At the commencement of a lease, the City initially measures the lease liability at the present value of payments expected to be made during the lease term. Subsequently, the lease liability is reduced by the principal portion of lease payments made. The lease asset is initially measured as the initial amount of the lease liability, adjusted for lease payments made at or before the lease commencement date. Subsequently, the lease asset is amortized on a straight-line basis over its useful life.

The City monitors changes in circumstances that would require a remeasurement of its lease and will remeasure the lease asset and liability if certain changes occur that are expected to significantly affect the amount of the lease liability.

Lessor
The City is a lessor for a noncancellable leases of land, buildings and improvements.

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

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.

L. Unearned and Unavailable Revenue
In the government -wide financial statements, unearned revenue is recognized for transactions for which revenue has not yet been earned. Typical transactions recorded as unearned revenues in the government -wide financial statements are cell phone site license lease payments received in advance, prepaid charges for services and facility rentals paid in advance.

In the fund financial statements, unearned and unavailable revenue is recorded when transactions have not yet met the revenue recognition criteria based on the modified accrual basis of accounting. The City records unearned revenue for transactions for which revenues have not been earned, and unavailable revenue when funds are not available to meet current financial obligations in accordance with GASB Statement No.

65. Typical transactions for which unearned or unavailable revenue is recorded are lease payments, quarterly encroachment fees, and advance registration for recreation classes which were not yet earned.
(42)

CITY OF PLACENTIA

NOTES TO BASIC FINANCIAL STATEMENTS
JUNE 30, 2022
NOTE 1 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) M. Compensated Absences Payable
City employees have vested interest in varying levels of vacation, sick leave, and compensatory time based on their length of employment. It is the policy of the City to pay all accumulated vacation pay and all or a portion of sick pay when an employee retires or terminates. The long-term amount is included as a liability in the governmental activities of the government -wide financial statements. A liability for these amounts is reported in governmental funds only if they have matured, for example, as a result of employee resignations and retirements. The General Fund is typically used to liquidate compensated absences. In proprietary funds, compensated absences are expensed to the various funds in the period they are earned, and such fund's share of the unpaid liability is recorded as a long-term liability of the fund.

N. Claims Payable
The City records a liability to reflect an actuarial estimate of ultimate uninsured losses for both general liability claims (including property damage claims) and workers' compensation claims. The estimated liability for workers' compensation claims and general liability claims includes "incurred but not reported" (IBNR) claims. There is no fixed payment schedule to pay these liabilities.

O. Pensions
For purposes of measuring the aggregate 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 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 (Note 9). 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 City has both Miscellaneous and Safety defined benefit pension plans.

The following timeframes are used for pension reporting:

CalPERS:

Valuation Date
Measurement Date
Measurement Period
(43)
June 30, 2020
June 30, 2021
July 1, 2020 to June 30, 2021

CITY OF PLACENTIA

NOTES TO BASIC FINANCIAL STATEMENTS
JUNE 30, 2022
NOTE 1 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) O. Pensions (Continued)
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.

The General Fund is typically used to pay pension benefits. In proprietary funds, pension benefits are expensed to the various funds in the period they are earned, and such fund's share of the unpaid liability is recorded as a long-term liability of the fund.

P. Other Postemployment Benefits (OPEB)
For purposes of measuring the net OPEB liability, deferred outflows of resources and deferred inflows of resources related to OPEB, and OPEB expense, information about the fiduciary net position of the plans and additions to/deductions from OPEB Plan's fiduciary net position have been determined on the same basis as they are reported by the plan (Note 10).

For this purpose, the OPEB plan recognizes benefit payments when due and payable in accordance with the benefit terms. Investments are reported at fair value.

The following timeframes are used for OPEB reporting:

OPEB:

Valuation Date
Measurement Date
Measurement Period
June 30, 2021
June 30, 2021
July 1, 2020 to June 30, 2021
Gains and losses related to changes in total OPEB liability and fiduciary net position are recognized in OPEB expense systematically over time. The first amortized amounts are recognized in OPEB expense for the year the gain or loss occurs. The remaining amounts are categorized as deferred outflows and deferred inflows of resources related to OPEB and are to be recognized in future OPEB expense. The amortization period differs depending on the source of gain or loss. The difference between projected and actual earnings is amortized on a straight-line basis over five years. All other amounts are amortized on a straight-line basis over the average expected remaining service lives of all members that are provided with benefits (active, inactive, and retired) at the beginning of the measurement period.
(44)

CITY OF PLACENTIA

NOTES TO BASIC FINANCIAL STATEMENTS
JUNE 30, 2022
NOTE 1 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) Q. Long -Term Obligations
In the government -wide financial statements, long-term debt and other long-term obligations are reported as Liabilities in the statement of net position. 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 bond premium or discount.

R. Net Position
In the government -wide financial statements and proprietary fund financial statements, net position is classified as follows:

Investment in Capital Assets — This component of net position consists of capital assets, net of accumulated depreciation, related debt, and deferred outflows of resources.

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.

S. Fund Balances
In the governmental fund financial statements, fund balances are classified as follows:

Nonspendable Fund Balance — These amounts cannot be spent because they are not in a spendable form, such as loans receivable or inventory, or because resources legally or contractually must remain intact.

Restricted Fund Balance — These are the portion of fund balance that have externally enforceable limitations on their usage through legislation or limitations imposed by creditors, grantor, laws, and regulations of other governments or enabling legislation.

Committed Fund Balance — These have self-imposed limitations by the highest level of decision -making authority, namely the City Council, prior to the end of the reporting period. City Council adoption of a resolution is required to commit resources or to rescind the commitment.
(45)

CITY OF PLACENTIA

NOTES TO BASIC FINANCIAL STATEMENTS
JUNE 30, 2022
NOTE 1 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) S. Fund Balances (Continued)
Assigned Fund Balance — These have limitations imposed by management based on the intended use of the funds. Modifications or rescissions of the constraints can be removed by the same type of action that limited the use of the funds. 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 Finance Director for that purpose.

Unassigned Fund Balance — These represent the residual net resources in excess of the other classifications. 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. However, in governmental funds other than general fund, 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.

T. Spending Policy
Government -Wide Financial Statements and the Proprietary Fund Financial Statements When expenses are incurred for purposes for which both restricted and unrestricted components of net position are available, the City's policy is to apply the restricted component of net position first, then the unrestricted component of net position as needed.

Governmental Fund Financial Statements
When expenditures are incurred for purposes for which both restricted and unrestricted fund balances are available, the City's policy is to apply restricted fund balances first, then unrestricted fund balances as needed.

When expenditures are incurred for purposes where only unrestricted fund balances are available, the City uses the unrestricted resources in the following order, except for instances wherein an ordinance specifies the fund balance:
• Committed
• Assigned
• Unassigned
U. Use of Estimates
The preparation of the basic financial statements in conformity with U.S. generally accepted accounting principles requires management to make estimates and assumptions that affect certain reported amounts and disclosures. Accordingly, actual results could differ from those estimates.
(46)

CITY OF PLACENTIA

NOTES TO BASIC FINANCIAL STATEMENTS
JUNE 30, 2022
NOTE 2 CASH AND INVESTMENTS
The City maintains a cash and investment pool, which includes cash balances and authorized investments of all funds. Certain restricted funds which are held and invested by independent outside custodians through contractual agreements are not pooled. These restricted funds include cash and investments with fiscal agents.

The City had the following cash and investments at June 30, 2022:

Cash and Investments
Cash and Investments with
Fiscal Agent
Total Cash and
Investments
Government -Wide
Statement of Net Position
Governmental Business -Type
Activities Activities
$ 40,822,136 $ 1,231,595
6,529,326
Statement of
Fiduciary
Net Position Total
$ 977,666 $ 43,031,397
650,107 7,179,433
$ 47,351,462 $ 1,231,595 $ 1,627,773
The City's cash and investments at June 30, 2022, in more detail:

Cash and Cash Equivalents:

Demand Deposits
Petty Cash
Total Cash and Cash Equivalents
Investments:

Local Agency Investment Fund
Money Market Mutual Fund
Negotiable Certificates of Deposit
U.S. Treasury Securities
Federal Agency Securities
Investments with Fiscal Agent:

Money Market Mutual Fund
Total Investments
Total Cash and Investments
A. Demand Deposits
$ 14,341,986
17,565
14,359,551
15,660
22,931
911,026
26,794,065
928,060
7,179,537
35,851,279
$ 50,210,830
$ 50,210,830
The carrying amounts of the City's demand deposits were $14,341,986 at June 30, 2022. Bank balances at that date were $15,371,170, the total amount of which was insured or collateralized with accounts held by the pledging financial institutions in the City's name as discussed below.

The California Government Code requires California banks and savings and loan associations to secure the City's cash deposits by pledging securities as collateral. This Code states that collateral pledged in this manner shall have the effect of perfecting a security interest in such collateral superior to those of a general creditor. Thus, collateral for cash deposits is considered to be held in the City's name. (47)

CITY OF PLACENTIA

NOTES TO BASIC FINANCIAL STATEMENTS
JUNE 30, 2022
NOTE 2 CASH AND INVESTMENTS (CONTINUED)
A. Demand Deposits (Continued)
The market value of pledged securities must equal at least 110% of the City's cash deposits. California law also allows institutions to secure City deposits by pledging first trust deed mortgage notes having a value of 150% of the City's total cash deposits. The City may waive collateral requirements for cash deposits, which are fully insured up to $250,000 by the Federal Deposit Insurance Corporation (FDIC). The City, however, has not waived the collateralization requirements.

The City follows the practice of pooling cash and investments of all funds, except for funds required to be held by fiscal agents under the provisions of bond indentures.

Interest income earned on pooled cash and investments is allocated on an accounting period basis to the various funds based on the period -end cash and investment balances. Interest income from cash and investments with fiscal agents is credited directly to the related fund.

B. Investments Authorized by the California Government Code and the City's Investment Policy
The table below identifies the investment types that are authorized by the City's investment policy and the California Government Code. The table also identifies certain provisions of the California Government Code (or the City's investment policy, if more restrictive) that address interest rate risk, credit risk, and concentration of credit risk. This table does not address investments of debt proceeds held by bond trustee that are governed by the provisions of debt agreements of the City, rather than the general provisions of the California Government Code or the City's investment policy.

Authorized Investment Type
United States (U.S.) Treasury
Obligation
Federal Agency Securities
Negotiable Certificates of Deposits
Non -Negotiable Certificates of Deposit
Money Market Funds
Passbook Savings
Commercial Paper
Banker's Acceptances
Local Agency Investment Fund (LAIF)
Orange County Investment Pool
CalTrust (JPA)
California Asset Management Program
Repurchase Agreements
Maximum
Maturity
5 Years
5 Years
5 Years
5 Years
N/A
N/A
270 Days
180 Days
N/A
N/A
N/A
N/A
1 year
Maximum
Percentage of
Portfolio
None
30%
30%
40%
20%
None
25%
30%
None
None
None
None
30%
Maximum
Investment
in One
Issuer
None
15%
$250,000
$250,000
10%
None
10%
30%
None
None
None
None
None
*The table is based on state law requirements or investment policy requirements, whichever is more restrictive.
(48)

CITY OF PLACENTIA

NOTES TO BASIC FINANCIAL STATEMENTS
JUNE 30, 2022
NOTE 2 CASH AND INVESTMENTS (CONTINUED)
C. Investments Authorized by Debt Agreements
Maximum
Maximum Investment
Maximum Percentage of in One
Authorized Investment Type Maturity Portfolio Issuer
United States (U.S.) Treasury
Obligation N/A None None
Federal Agency Securities N/A None None
Negotiable Certificates of Deposits N/A None None
Non -Negotiable Certificates of Deposit N/A None None
Money Market Funds N/A None None
Passbook Savings N/A None None
Commercial Paper 270 Days None None
Banker's Acceptances 180 Days None None
Local Agency Investment Fund (LAIF) N/A None None
Orange County Investment Pool N/A None None
Investments of debt proceeds held by bond trustee are governed by provisions of the debt agreements, rather than the general provisions of the California Government Code or the City's investment policy. The table below identifies the investment types that are authorized for investments held by bond trustee. The table also identifies certain provisions of these debt agreements that address interest rate risk, and concentration of credit risk.

D. Fair Value Measurement
At June 30, 2022, investments are reported at fair value. The following table presents the fair value measurement of investments on a recurring basis and the levels within the GASB 72 fair value hierarchy in which the fair value measurements fall at June 30, 2022:

Measurement Input
Significant Other
Observable Input
Investment Type (Level 2) Uncategorized (3) Total
Local Agency Investment Fund $ $ 15,660 $ 15,660
Money Market Mutual Funds - 22,931 22,931
Negotiable Certificates of Deposit (1) 911,026 911,026
U.S. Treasury Securities (1) 26,794,065 26,794,065
Federal Agency Securities (1) 928,060 928,060
Held by Fiscal Agent:

Money Market Mutual Funds 7,179,537 7,179,537
Total $ 28,633,151 $ 7,218,128 $ 35,851,279
(1) Pricing based on institutional bond quotes - evaluations based on various market and industry inputs.
(2) Evaluations based on various market factors.
(3) Cash and cash equivalents
(49)

CITY OF PLACENTIA

NOTES TO BASIC FINANCIAL STATEMENTS
JUNE 30, 2022
NOTE 2 CASH AND INVESTMENTS (CONTINUED)
D. Fair Value Measurement (Continued)
Disclosures Relating to Interest Rate Risk
Interest rate risk is the risk that changes in market interest rates will adversely affect the fair value of an investment. Generally, the longer the maturity of an investment is, the greater the sensitivity of its fair value to changes in market interest rates. One of the ways that the City manages its exposure to interest rate risk is by purchasing a combination of shorter term and longer -term investments and by timing cash flows from maturities so that a portion of the portfolio is maturing or coming close to maturity evenly over time as necessary to provide the cash flow and liquidity needed for operations.

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

Investment Maturities (in Years)
Investment Type
Local Agency Investment
Fund
Money Market Mutual Funds
Negotiable Certificates of
Deposit
U.S. Treasury Securities
Federal Agency Securities
Held by Fiscal Agent:

Money Market Mutual Funds
Total
Fair Value Less than 1
1 to 2 2 to 3 3 to 4
$ 15,660 $ 15,660 $
22,931 22,931
4 to 5
911,026 233,715 226,712 450,599
26,794,065 5,754,883 9,943,280 6,675,731 2,951,345 1,468,826 928,060 - - 466,605 461,455
7,179,537 7,179,537
$ 35,851,279 $ 12,973,011 $ 9,943,280 $ 7,376,051 $ 3,639,512 $ 1,919,425 Disclosures Relating to Credit Risk
Generally, credit risk is the risk that an issuer of an investment will not fulfill its obligation to the holder of the investment. This is measured by the assignment of a rating by a nationally recognized statistical rating organization. Presented below is the minimum rating required by (where applicable) the California Government Code or the City's investment policy, or debt agreements, and the actual rating as of fiscal year-end for each investment type.

Investment Type
Local Agency Investment Fund
Money Market Mutual Funds
Negotiable Certificates of Deposit
U.S. Treasury Securities
Federal Agency Securities
Held by Fiscal Agent:

Money Market Mutual Funds
Total
Minimum
Legal Not
Total Rating AAA Rated
$ 15,660 N/A $ - $ 15,660
22,931 AAA 22,931 -
911,026 N/A - 911,026
26,794,065 N/A 26,794,065
928,060 N/A 928,060
7,179,537 AAA
7,179, 537
$ 35,851,279 $ 34,924,593 $ 926,686
(50)

CITY OF PLACENTIA

NOTES TO BASIC FINANCIAL STATEMENTS
JUNE 30, 2022
NOTE 2 CASH AND INVESTMENTS (CONTINUED)
E. Risk Disclosures (Continued)
Concentration of Credit Risk
The investment policy of the City contains no limitations on the amount that can be invested in any one issuer beyond that stipulated by the California Government Code.

The City has no investments in any one issuer (other than mutual funds and external investment pools) that represent 5% or more of total City investments.

Custodial Credit Risk
Custodial credit risk for deposits is the risk that, in the event of the failure of a depository financial institution, a government will not be able to recover its deposits or will not be able to recover collateral securities that are in the possession of an outside party. The custodial credit risk for investments is the risk that in the event of the failure of the counterparty (e.g., broker dealer) to a transaction, a government will not be able to recover the value of its investment or collateral securities that are in the possession of another party. The California Government Code and the City's investment policy do not contain legal or policy requirements that would limit the exposure to custodial credit risk for deposits or investments, other than the provision for deposits as disclosed in Note 2A.

For investments identified herein as held by bond trustee, the bond trustee selects the investment under the terms of the applicable trust agreement, acquires the investment, and holds the investment on behalf of the reporting government. At June 30, 2022, the investments held by bond trustee were held in money market mutual funds, which are considered to be cash equivalents.

F. Investment in Local Agency Investment Fund (LAIF)
The City is a participant in LAIF, which is regulated by California Government Code Section 16429 under the oversight of the Treasurer of the state of California. The City's investments with LAIF at June 30, 2022, included a portion of the pool funds invested in Structured Notes and Asset -Backed Securities, which included the following:

Structured Notes — debt securities (other than asset -backed securities) whose cash flow characteristics (coupon rate, redemption amount, or stated maturity) depend upon one or more indices and/or that have embedded forwards or options.

Asset -Backed Securities — generally, mortgage -backed securities that entitle their purchasers to receive a share of the cash flows from a pool of assets such as principal and interest repayments from a pool of mortgages (for example, collateralized mortgage obligations), or credit card receivables. (51)

CITY OF PLACENTIA

NOTES TO BASIC FINANCIAL STATEMENTS
JUNE 30, 2022
NOTE 2 CASH AND INVESTMENTS (CONTINUED)
F. Investment in Local Agency Investment Fund (LAIF) (Continued) As of June 30, 2022, the City had $15,660 invested in LAIF, which had invested 1.10% of the pool investment funds in structured notes and asset -backed securities. The fair value of the City's portion in the pool is the same as the value of the pool shares and reported at amortized cost.

NOTE 3 INTERFUND TRANSACTIONS
A. Due From/To Other Funds
At June 30, 2022, the City had the following due from/to other funds:

Due From
Other Funds
Due To Other Funds
Debt Service Fund
Nonmajor Special Revenue Funds:

Miscellaneous Grants Fund
Landscape Maintenance District 92-1
Housing and Community Development
Gasoline Tax
PEG
Community Based Transitional Housing
Placentia Regional Navigation Center
Nonmajor Capital Projects Funds:

City Projects
Total
General Fund Total
$ 63,135 $ 63,135
164,903 164,903
39,490 39,490
713,863 713,863
87,245 87,245
18,205 18,205
118 118
1,208,745 1,208,745
324,335 324,335
$ 2,620,039 $ 2,620,039
The above amounts resulted from when one fund reflects a deficit in its pooled cash account. Short-term loans were made from the General Fund to address these deficits.

B. Transfers
During the year ended June 30, 2022, the City had the following transfers:

Transfers Out
Nonmajor
Debt Service Governmental
Transfers In General Fund Fund Funds Total
General Fund $ - $ $ 102,947 $ 102,947
Debt Service Fund 3,069,763 - 3,069,763
Nonmajor Governmental
Funds 374,759 78,594 408,113 861,466
Total $ 3,444,522 $ 78,594 $ 511,060 $ 4,034,176
(52)

CITY OF PLACENTIA

NOTES TO BASIC FINANCIAL STATEMENTS
JUNE 30, 2022
NOTE 3 INTERFUND TRANSACTIONS (CONTINUED)
B. Transfers (Continued)
In general, transfers are used to 1) use revenues collected in one fund to finance various programs accounted for in other funds in accordance with budgetary authorizations, and 2) to transfer to the General Fund to fund administration services. Some of the more significant transfers are detailed below.

Transfers from nonmajor governmental funds to the General Fund of $102,947 were to fund police, street maintenance, and other operating costs.

The General Fund transferred $374,747 to the Street Lighting Special Revenue Fund to subsidize street lighting districts, $12 to nonmajor funds as operating subsidies and $3,069,763 to the Debt Service Fund to fund debt service.

The Gas Tax Special Revenue Fund transferred $486,716 to the Gas Tax Debt Service Fund to fund the 2011 Gas Tax Certificate of Participation debt service. The Gas Tax Debt Service Fund transferred $78,594 to the Debt Service fund to consolidate the Citywide debt service and close out the Gas Tax Debt Service Fund.

NOTE 4 LONG-TERM RECEIVABLES
A. Loans Receivable
At June 30, 2022, the City has the following loans receivable:

Certificates of Participation
Reimbursement
Owner's Participation Agreement
Real Property Loan Obligation
Receivable
Placentia Veterans Village Loan
Total
Housing
Successor
Special
General Revenue
Fund Fund
Total
$ 2,183,624 $ $ 2,183,624
43,749 43,749
451,108 112,778 563,886
500,000 500,000
$ 2,634,732 $ 656,527 $ 3,291,259
(53)

CITY OF PLACENTIA

NOTES TO BASIC FINANCIAL STATEMENTS
JUNE 30, 2022
NOTE 4 LONG-TERM RECEIVABLES (CONTINUED)
A. Loans Receivable (Continued)
Certificates of Participation Reimbursement
On April 16, 2007, the City Council of the City of Placentia and the Board of Directors of the former Placentia Redevelopment Agency approved a reimbursement agreement between the City and the former Placentia Redevelopment Agency. This agreement provides that the former Placentia Redevelopment Agency will reimburse the City for a portion of the lease payment paid by the City to the bond trustee, with respect to the 2003 Certificates of Participation (COP). The 2003 COP were refinance with the 2022 COP during the year (see note 7).

The portion reimbursed (87.52%) is based upon the portion of the capital improvements and improved facilities benefiting from the original proceeds of the 2003 COP related debt issue that were within the confines of the development project area.

Owner's Participation Agreement
The Placentia Redevelopment Agency entered into an owner participation agreement dated January 5, 2001. Pursuant to that agreement, the Agency loaned $150,000 to a small business in Placentia. The term of the loan is 30 years and does not bear interest, except upon default. The loan was recorded in the Low and Moderate Housing fund of the former Redevelopment Agency of Placentia. Upon dissolution of the Redevelopment Agency at February 1, 2012, the outstanding loan receivable balance was transferred to the Housing Successor Fund. During the 2021 fiscal year, the City received $4,167 in principal payments. The ending loan receivable balance at June 30, 2022, is $43,749.

Real Property Loan Obligation Receivable
On January 20, 2009, the City Council of the City of Placentia and the Board of Directors of the former Placentia Redevelopment Agency approved a Purchase and Sale agreement between the City and the former Placentia Redevelopment Agency. This agreement provided that the Placentia Redevelopment Agency would finance and purchase two real properties from the City; 312 South Melrose Street and 110 South Bradford Avenue for $2,270,000 based on appraised property values at an interest rate of 7%.

Due to the dissolution of the former Placentia Redevelopment Agency at February 1, 2012, the interest rate was decreased to 3% and the recalculated loan shall be applied first to principal and second to interest in compliance with Health and Safety Code 34191.4 (b) (3). In addition, 20% of the outstanding loan receivable balance was transferred from the City's General Fund to the Housing Successor Agency fund in compliance with Health and Safety Code 34191.4 (b) (3) (C). The total principal and interest loan obligation receivable balance as of June 30, 2022, is $501,108 to the City's General Fund and $112,778 to the Housing Successor Agency Fund for a total of $563,886.
(54)

CITY OF PLACENTIA

NOTES TO BASIC FINANCIAL STATEMENTS
JUNE 30, 2022
NOTE 4 LONG-TERM RECEIVABLES (CONTINUED)
A. Loans Receivable (Continued)
Placentia Veterans Villace Loan Receivable
On November 13, 2018, the City Council of the Housing Successor Agency to the former Redevelopment Agency of the City of Placentia approved a loan agreement of $500,000 between the Housing Successor Agency and Mercy Housing California to initiate construction of the Placentia Veterans Village. The loan receivable balance at June 30, 2022, is $500,000.

B. Leases Receivables
The City, acting as lessor, leases land and improvements under thirteen long-term, noncancellable lease agreements. The leases expire at various dates through July 1, 2065. The net present values of the leases receivable were determined using discount rates ranging from 0.218% to 2.184%. Rent payments ranging from $300 to $3,543, are received monthly or ranging from $75,000 to $250,000, received annually. During the year ended June 30, 2022, the City recognized $799,597 and $244,298 in lease revenue and interest revenue respectively, pursuant to these lease agreements.

The leases provide for increases in future minimum monthly rent payments, subject to certain stated increases.
(55)

CITY OF PLACENTIA

NOTES TO BASIC FINANCIAL STATEMENTS
JUNE 30, 2022
NOTE 5 CAPITAL ASSETS
The following is a summary of changes in capital assets for the governmental activities for the year ended June 30, 2022:

Balance
June 30, 2021 Balance
Restated (1) Additions Deletions Reclassifications June 30, 2022 Capital Assets Not Being
Depreciated/Amortized:

Land
Land -Right of Way
Infrastructure - Trees
Construction in Progress
Total Capital Assets Not
Being Depreciated
Capital Assets Being
Depreciated/Amortized:

Structures and Improvements
Right -to -Use Lease Land
Right -to -Use Lease Equipment
Equipment
Land Improvements
Infrastructure:

Streets Network
Street Appurtenances
Storm Drain
Total Capital Assets
Being Depreciated/Amortized
Less: Accumulated
Depreciation/Amortization for:

Structures and Improvements
Right -to -Use Lease Land
Right -to -Use Lease Equipment
Equipment
Land Improvements
Infrastructure:

Streets Network
Street Appurtenances
Storm Drain
Total Accumulated
Depreciation/Amortization
Total Capital Assets Being
Depreciated/Amortized, Net
Total Governmental
Activities
$ 25,201,872 $ - $
258,822
3,114,540 -
5,170,579 7,861,915
33,745,813 7,861,915
18,745,829
684,909
139,314 -
14,486,837 1,705,615
172,528
53,995,415
24,120,429 -
9,027,054
121,372,315 1,705,615
(6,953,117) (642,675)
(152,202)
(29,224)
(7,453,216) (1,765,907)
(117,760) (5,796)
(24,920,696) (1,544,455)
(14,908,156) (515,350)
(6,676,899) (180,500)
(61,029,844) (4,836,109)
- $ - $
212,557)
(212,557)
(115,641)
(5,585,662)
25,201,872
258,822
3,114,540
7,234,275
(5,585,662) 35,809,509
361,718 19,107,547
684,909
139,314
473,760 16,550,571
172,528
4,402,385 58,397,800
149,829 24270,258
197,970 9,225,024
(115,641) 5,585,662 128,547,951
110,339
110,339
(7,595,792)
(152,202)
(29,224)
(9,108,784)
(123,556)
(26,465,151)
(15,423,506)
(6,857,399)
65,755,614)
60,342,471 3,130,494) (5,302) 5,585,662 62,792,337
$ 94,088,284 $ 4,731,421 $ (217,859) $ $ 98,601,846
(1) The beginning balance was restated to add right -to -use lease assets due to the implementation of GASB Statement No. 87, Leases. See Note 1I.

Depreciation/amortization expense was charged to functions/programs of governmental activities for the year ended June 30, 2022, as follows:

General Government
Public Safety
Public Works
Community Services
Total Depreciation/Amortization Expense
(56)
498,426
1,515,939
2,417,056
404,688
$ 4,836,109

CITY OF PLACENTIA

NOTES TO BASIC FINANCIAL STATEMENTS
JUNE 30, 2022
NOTE 5 CAPITAL ASSETS (CONTINUED)
The following is a summary of changes in capital assets for the business -type activities for the year ended June 30, 2022:

Balance Balance
June 30, 2021 Additions Deletions June 30, 2022
Capital Assets Being
Depreciated:

Structures and
Improvements $ 28,155,969 $ - $ - $ 28,155,969
Equipment 122,158 122,158
Total Capital Assets
Being Depreciated 28,278,127 - 28,278,127
Less: Accumulated
Depreciation for:

Structures and
Improvements
Equipment
Total Accumulated
Depreciation
(20,001,949) (515,100)
(55,323) (12,216)
(20,517,049)
(67,539)
(20,057,272) (527,316) - (20,584,588)
Total Capital Assets
Being Depreciated, Net 8,220,855
Total Business -Type
Activities
527,316) 7,693,539
$ 8,220,855 $ (527,316) S - $ 7,693,539
Depreciation expense was charged to the Sewer Maintenance Fund within business -type activities.
(57)

CITY OF PLACENTIA

NOTES TO BASIC FINANCIAL STATEMENTS
JUNE 30, 2022
NOTE 6 LONG-TERM LIABILITIES
A. Governmental Activities
A summary of changes in long-term liabilities for governmental activities for the year ended June 30, 2022, is as follows:

Balance Classification
June 30, 2021 Balance Due within Due in More
(As Restated) Additions Deletions June 30, 2022 One Year Than One Year Long -Term Debt:

Certificates of Participation:
2003 Refunding and
Improvement Project
Certificates of
Participation $ 2,845,000 $
Direct Borrowings and
Placements:

Loan Payable- Radio 837,351
Loan Payable -Fire #1 3,116,360
Loan Payable -Fire #2 1,634,287
OCTA Advance 1,960,677
Fire UAL Payoff Loan 1,431,676
Loan Payable -Ref 2003 COP
2021 Installment Sale
Agreement (2011 Gas
Tax Refunding) 3,355,000
2020A Lease Revenue
Bonds 52,950,000
Total Direct Borrowings
and Placements 65,285,351
Leases Payable 823,958
Total Long -Term Debt 68,954,309
Claims Payable 3,870,503
Compensated Absences 2,102,395
Total Long -Term
Liabilities
- $ (2,845,000) $
$ $
(173,337) 664,014 148,417 515,597
(330,971) 2,785,389 339,935 2,445,454
(173,837) 1,460,450 178,474 1,281,976
(403,055) 1,557,622 415,741 1,141,881
(355,213) 1,076,463 362,202 714,261
2,189,027 2,189,027 436,330 1,752,697
2,189,027
(351,000) 3,004,000 353,000 2,651,000
1,060,000) 51,890,000 1,500,000 50,390,000
(2,847,413) 64,626,965 3,734,099 60,892,866
(173,230) 650,728 192,165 458,563
2,189,027 (5,865,643) 65,277,693 3,926,264 61,351,429
2,541,152
118,317
(1,396,444) 5,015,211 1,253,803 3,761,408
(25,363) 2,195,349 144,044 2,051,305
$ 74,927,207 $ 4,848,496 $ (7,287 450) $ 72488,253 $ 5,324,111 $ 67,164,142 2003 Refunding and Improvements Project Certificates of Participation On November 13, 2003, the City issued certificates of participation in the amount of $11,145,000 to (a) refinance certain obligations relating to the Placentia Redevelopment Agency's 2003 Taxable Convertible Certificates of Participation (2003 Financing Project), (b) refinance certain obligations relating to the City's 2001 Certificates of Participation (Traffic Circulation Project), and (c) finance and refinance certain capital improvements in the City. The certificates were refinanced during the year.

Loan Payable — Refunding of 2003 Certificates of Participation On June 1, 2022, the City entered into a loan payable agreement in the amount of $2,189,027 with the Municipal Finance Corporation to (a) refinance certain obligations relating to the 2003 Refunding and Improvements Project Certificates of Participation The reacquisition price was greater than the net carrying amount of the old debt by $353,395, which resulted in the recognition of deferred outflow of resources. The difference between the reacquisition price and the net carrying amount of the old debt is amortized over the remaining life of the old debt or the life of the new debt, whichever is shorter. A cash flow savings of $115,156 was achieved as a result of the refunding. (58)

CITY OF PLACENTIA

NOTES TO BASIC FINANCIAL STATEMENTS
JUNE 30, 2022
NOTE 6 LONG-TERM LIABILITIES (CONTINUED)
A. Governmental Activities (Continued)
Loan Payable — Refunding of 2003 Certificates of Participation Continued) Principal is payable annually on January 1. Interest is payable semi-annually on January 1 and July 1, commencing January 1, 2023.

On April 17, 2007, the City Council of the City of Placentia and the Board of Directors of the former Placentia Redevelopment Agency approved a reimbursement agreement between the City and the Placentia Redevelopment Agency. This agreement provides that the former Placentia Redevelopment Agency will reimburse the City for a portion of the lease payment paid by the city to the Bond trustee. The portion reimbursed is based upon the portion of the capital improvements and improved facilities benefiting from the original proceeds of the related debt issue that were within the confines of the redevelopment project area.

The loan payable is the obligation of the City and is reported in full in the government - wide statement of net position, within the governmental activities. A portion of the 2003 Certificates of Participation, which constitutes 87.52% of the total obligation amount, is to be repaid by the former Placentia Redevelopment Agency, pursuant to the reimbursement agreement mentioned above. As such, an amount reflecting the total obligation is reported on the statement of fiduciary net position within the RDA Successor Agency Private -Purpose Trust Fund. A note receivable is reported in the General Fund, relating to the total obligation that the city is expected to have reimbursement by the former Placentia Redevelopment Agency (See Note 4 for additional details). The outstanding balance of the 2022 Certificates of Participation as of June 30, 2022, is $2,189,027.

The final payment on this refinancing will be January 1, 2027 and may be prepaid in whole or in part on any payment date beginning on July 1, 2025.

The annual debt service requirements are as follows:

Year Ending June 30,
2023
2024
2025
2026
2027
Total
Principal
Interest Total
$ 436,330 $ 28,865 $ 465,195
421,431 41,188 462,619
433,047 31,285 464,332
443,986 21,108 465,094
454,233 10,674 464,907
$ 2,189,027 $ 133,120 $ 2,322,147
(59)

CITY OF PLACENTIA

NOTES TO BASIC FINANCIAL STATEMENTS
JUNE 30, 2022
NOTE 6 LONG-TERM LIABILITIES (CONTINUED)
A. Governmental Activities (Continued)
2020 Lease Revenue Bonds
On November 12, 2020, the City issued the 2020A Lease Revenue Bonds through the Placentia Public Financing Authority to pay the City's currently unamortized, unfunded accrued actuarial liability to CaIPERS for the benefit of City employees, to fund certain anticipated increases to the accrued liability to CaIPERS, to fund a reserve account for the bonds and to pay the costs incurred in connection with the issuance of the bonds.

The bonds are issued in denominations or $5,000 and bear interest ranging from 1.7% to 4.0%. Interest on the bonds will be paid semi-annually on June 1 and December 1, of each year, commencing June 1, 2021.

The bonds are secured under an indenture as of November 1, 2020, by the authority and US Bank as trustee. The bonds are payable from the revenues pledged under the indenture. Under the indenture, the revenues are defined as base rental payment made by the City to the Authority as the rental for real property and improvements thereon.

The City is required under the lease agreement to pay to the Authority specified amounts for use and possession of the leased property which amounts are calculated to be sufficient in both time and amount to pay, when due, the principal of and interest on the Bonds. Except for the Authority's right, title, and interest in and to the base rental payments and otherwise to the lease agreement which have been assigned to the trustee, no funds or properties of the Authority or the City are pledged to or otherwise liable for the bonds or any other obligations of the Authority.

The bonds are being issued to fund 100% of the City's unfunded liability for the miscellaneous plan and safety plan. Upon the issuance of the bonds, the city paid $43,777,218 to CaIPERS for deposit to the CaIPERS payment fund. This amount represents the June 30, 2019, unfunded liability for the miscellaneous and safety plans shown in the 2019 CaIPERS reports, rolled forward to November 12, 2020, and taking into account payments made during the fiscal years 2020 and 2021.

The bonds maturing on or after June 1, 2031, are subject to optional redemption prior to maturity on or after June 1, 2030, at the option of the City, in whole, or in part, on any date, at a redemption price equal to the principal amount of the bonds to be redeemed, plus accrued but unpaid interest to the redemption date, without premium. The bonds maturing on June 1, 2035, and June 1, 2045, are subject to mandatory redemption on June 1, in each year until maturity, from mandatory sinking account payments made by the Authority, at a redemption price equal to the principal amount thereof to be redeemed together with accrued interest thereon to the redemption date, without premium, provided however, that in lieu of redemption thereof, such term bonds may be purchased by the Authority and tendered to the trustee. (60)

CITY OF PLACENTIA

NOTES TO BASIC FINANCIAL STATEMENTS
JUNE 30, 2022
NOTE 6 LONG-TERM LIABILITIES (CONTINUED)
A. Governmental Activities (Continued)
2020 Lease Revenue Bonds (Continued)
The bonds are reported in full in the government -wide statement of net position, within the governmental activities. The outstanding balance of the 2020A Lease Revenue Bonds as of June 30, 2022, is $51,890,000. The annual debt service requirements are as follows:

Year Endinc June 30,
2023
2024
2025
2026
2027
2028-2032
2033-2037
2038-2042
2043-2046
Total
Principal Interest Total
$ 1,500,000
1,860,000
2,190,000
2,405,000
2,475,000
13,730,000
16,640,000
8,845,000
2,245,000
$ 51,890,000 $ 23,902,618 $ 75,792,618
$ 2,004,248
1,975,342
1,933,772
1,878,036
1,806,944
7,688,234
4,785,245
1,652,596
178,201
$ 3,504,248
3,835,342
4,123,772
4,283,036
4,281,944
21,418,234
21,425,245
10,497,596
2,423,201
2021 Installment Sale Agreement
On March 1, 2021, the City entered into an installment sale agreement with Trust Bank to refund all outstanding 2011 Gas Tax Certificates of Participation and to pay the costs of issuance in connection with such refunding. The agreement constitutes the legal and valid binding agreement of the City enforceable against the City. The installment payment, in the aggregate, are $3,656,000 and include interest components, calculated at the rate of 1.65%, on the unpaid principal payable on the respective installment payment date. On the closing date, the City used the proceeds to pay (1) the amount of $3,531,754 to the escrow fund and $124,246 to the custodial account used to pay all costs of issuance related to the installment agreement. (61)

CITY OF PLACENTIA

NOTES TO BASIC FINANCIAL STATEMENTS
JUNE 30, 2022
NOTE 6 LONG-TERM LIABILITIES (CONTINUED)
A. Governmental Activities (Continued)
2021 Installment Sale Agreement (Continued)
The City's obligation to pay the installment payments is a special obligation of the City limited solely to the Gas Tax revenues and all amounts on deposit in the Gas Tax Fund.

Under no circumstances is the City required to advance moneys derived from any source of income other than the Gas Tax revenues and other sources specifically identified in the agreement. The City has the option to prepay the principal components of the installment payments in whole, on any date, commencing on December 1, 2025.

The bonds are reported in full in the government -wide statement of net position, within the governmental activities. The outstanding balance of the 2021 Installment Sale Agreement as of June 30, 2022, is $3,004,000. The annual debt service requirements are as follows:

Year Ending June 30,
2023
2024
2025
2026
2027
2028-2032
Total
Principal
Interest Total
$ 353,000 $
358,000
368,000
373,000
377,000
1,175, 000
$ 3,004,000
48,106 $ 401,106
42,265 400,265
36,316 404,316
30,220 403,220
24,049 401,049
34,080 1,209,080
215,036 S 3,219,036
Loans Payable
800 MHz CCCS Public Safety Radio Upgrade
On October 1, 2016, the City entered into a Purchase Agreement to finance the acquisition and implementation of Citywide public safety radios and dispatch site with the Orange County 800MHz Countywide Coordinated Communications System (CCCS).

The assets acquired through the financing agreement were included in the machinery and equipment for governmental activities in the amount of $1,319,360. The loan is for a period of 10 years with an interest rate of 3.13% for a total of $187,871. Loan payments are payable quarterly in arrears of the period to which they relate to.

Year Ending June 30,
2023
2024
2025
2026
2027
Total
Principal
Interest Total
$ 148,417 $ 19,053 $ 167,470
153,118 14,352 167,470
157,967 9,503 167,470
204,512 4,826 209,338
$ 664,014 $ 47,734 $ 711,748
(62)

CITY OF PLACENTIA

NOTES TO BASIC FINANCIAL STATEMENTS
JUNE 30, 2022
NOTE 6 LONG-TERM LIABILITIES (CONTINUED)
A. Governmental Activities (Continued)
Capital Lease 'Continued)
Fire Loan Payable #1
On August 27, 2019, the City entered into an agreement for financing the acquisition of fire trucks and equipment for the Placentia Fire and Life Safety Department. The assets acquired through the financing agreement were included in the machinery and equipment for governmental activities in the amount of $3,400,000. The loan is for a period of 10 years with an interest rate of 2.69%. Loan payments are payable on February 1 and August 1, commencing August 1, 2020. The title to the purchased equipment is in the name of the City. The loan proceeds are provided on a reimbursement basis after equipment has been purchased. Through June 30, 2022, the City had has drawn down $3,400,000, all of the available funds. Therefore, future debt service requirements are as follows:

Year Ending June 30,
2023
2024
2025
2026
2027
2028-2031
Total
Principal Interest Total
$ 339,935 $ 72,656 $ 412,591
349,140 63,450 412,590
358,596 53,995 412,591
368,307 44,284 412,591
378,281 34,310 412,591
991,130 40,348 1,031,478
$ 2,785,389 $ 309,043 S 3,094,432
Fire Loan Payable #2
On November 25, 2019, the City entered into an agreement for financing the acquisition of fire trucks and equipment for the Placentia Fire and Life Safety Department. The assets acquired through the financing agreement were included in the machinery and equipment for governmental activities in the amount of $1,795,000. The loan is for a period of 10 years with an interest rate of 2.65%. Loan payments are payable on February 1 and August 1, commencing August 1, 2020. The title to the purchased equipment is in the name of the City. Through June 30, 2022, the City had drawn down $1,795,000, all of the available funds. Therefore, future debt service requirements are as follows:

Year Ending June 30,
2023
2024
2025
2026
2027
2028-2031
Total
Principal Interest Total
$ 178,474 $ 37,527 $ 216,001
183,235 32,766 216,001
188,123 27,879 216,002
193,141 22,860 216,001
198,293 17,708 216,001
519,184 20,817 540,001
$ 1,460,450 $ 159,557 $ 1,620,007
(63)

CITY OF PLACENTIA

NOTES TO BASIC FINANCIAL STATEMENTS
JUNE 30, 2022
NOTE 6 LONG-TERM LIABILITIES (CONTINUED)
A. Governmental Activities (Continued)
OCTA Advance
On February 16, 2010, the City entered into a cooperative agreement with the Orange County Transportation Authority (the OCTA). Terms of the cooperative agreement required OCTA to repay CalTrans $1.5 million for previously disallowed costs in exchange for the City's support of OCTA's direction to CalTrans for any eligible project in Orange County.

In addition, OCTA advanced the City $4.1 million of future Measure M funds to the City.

Principal and accrued but unpaid interest payments are deducted from future Measure M funds over approximately 19 years. Interest is equal to the yield on OCTA's short-term investment portfolio, and resets annually on June 30. The outstanding principal as of June 30, 2022, is $1,557,622.

Fire UAL Payoff Loan
On May 5, 2020 the City approved a payment plan to Cal PERS to pay off the $1,878,760 unfunded accrued liability (UAL) on the termination of the City's Safety -Fire category of the City's contract with CaIPERS. The payment plan is for a period of 5 years with an interest rate of 1.95%. Payments of $31,664 are payable monthly through May 2025.

Leases Payable
The City leases land and improvements for various terms under five long-term, noncancelable lease agreements. The leases expire at various dates through May 11, 2026. The net present values of the leases payable were determined using a discount rates ranging from 0.315 to 2.093%. Rent payments ranging from $723 to $1,151, are paid monthly or ranging from $1,483 to $39,128, paid quarterly. The leases provide for increases in future minimum monthly rental payments subject to stated increases.

Total future minimum lease payments under lease agreements are as follows:

Year Ending June 30,
2023
2024
2025
2026
Total
Principal
Interest Total
$ 192,165 $ 2,800 $ 194,965
191,669 1,910 193,579
174,650 1,037 175,687
92,244 228 92,472
$ 650,728 $ 5,975 $ 656,703
Claims Payable
Estimated claims payable from general liability and workers' compensation claims as determined by outside claims administrator. Outstanding balance as of June 30, 2022, is as follows:

General Liability Claims
Workers' Compensation Claims
Total Claims Payable
$ 435,330
3,435,173
$ 3,870,503
(64)

CITY OF PLACENTIA

NOTES TO BASIC FINANCIAL STATEMENTS
JUNE 30, 2022
NOTE 6

LONG-TERM LIABILITIES (CONTINUED)
B. Business -Type Activities
A summary of changes in long-term liabilities for business -type activities for the year ended June 30, 2022, is as follows:

Compensated Absences
Total
C. Fiduciary Activities
Classification
Balance Balance Due Within Due in More
(As Restated) Additions Deletions June 30, 2022 One Year than One Year $ 44,357 $ - S (1,866) $ 42,491 $ 2,788 $ 39,703
$ 44,357 $ - $ (1,8661 S 42,491 S 2,788 $ 39,703
A summary of changes in long-term liabilities for fiduciary activities for the year ended June 30, 2022, is as follows:

Bonds Payable:
2013 Tax Allocation
Refunding Bonds
Bond Premium:
2013 Tax Allocation
Refunding Bonds
Classification
Balance Balance Due Within Due in More
June 30, 2021 Additions Deletions June 30, 2022 One Year Than One Year $ 9,355,000
$
- $ (635,000) $ 8,720,000 $ 650,000 $ 8,070,000
39,460 (3,560) 35,900 - 35,900
Other Liabilities:
2003 Refunding and
Improvement Project
Certificates of Participation 2,489,944
SERAF Obligation 991,314
Real Property Loan
Obligation 1,215,676
Total $ 14,091.394
(306,320) 2,183,624
(651,790)
323,824 1,859, 800
991,314 - 991,314
563,886 - 563,886
$ (1,596.6701 $ 12.494,724 $ 973.824 $ 11.520,900
2013 Tax Allocation Refunding Bonds
On December 1, 2013, the Successor Agency to the Redevelopment Agency of the City of Placentia issued a tax allocation refunding bond (TARB) in the amount of $13,120,000. Proceeds of the bond were used to refund the 2002 Series A & Series B Tax Allocation Bonds and the 2009 Subordinate Tax Allocation Note. The bond proceeds, together with other funds deposited from reserves, redeemed the 2002 Series A outstanding principal of $2,445,000, the 2002 Series B outstanding principal of $3,670,000, and the 2009 Subordinate TAN outstanding principal of $6,850,000. In lieu of funding the Reserve Account with proceeds of the Bonds, the Successor Agency has determined to purchase a Municipal Bond Debt Service Reserve Insurance Policy issued by the Insurer.
(65)

CITY OF PLACENTIA

NOTES TO BASIC FINANCIAL STATEMENTS
JUNE 30, 2022
NOTE 6 LONG-TERM LIABILITIES (CONTINUED)
C. Fiduciary Activities (Continued)
2013 Tax Allocation Refunding Bonds (Continued)
The bond is a special obligation of the Successor Agency. The bond does not constitute a debt or liability of the City of Placentia, County of Orange, state of California, or of any political subdivision thereof, other than the Successor Agency. The Successor Agency shall only be obligated to pay the principal of the bond, or interest thereon, from the funds described within the Official Statement. Neither the faith and credit nor the taxing power of the City of Placentia, the County of Orange, the state of California, or any of its political subdivisions is pledged to the payment of the principal of or the interest on the bond. The Successor Agency has no taxing power. As of June 30, 2022, the outstanding principal on this bond is $8,720,000.

The annual debt service requirements are as follows:

Year Ending June 30,
2023
2024
2025
2026
2027
2028-2032
2033
Total
Princi Sal
Interest Total
$ 650,000 $ 360,175 $ 1,010,175
670,000 339,538 1,009,538
695,000 315,619 1,010,619
720,000 288,188 1,008,188
750,000 258,788 1,008,788
4,260,000 753,050 5,013,050
975,000 23,156 998,156
8,72Q000 $ 2,338,514 $ 11,058,514
Debt Related Pledge of Revenue
The Successor Agency has pledged a portion of future tax increment revenues to repay the 2013 TARB as the source of repayment of this debt. Tax increment revenues were projected to produce a certain percentage of the debt service requirements over the life of the debt. Due to the dissolution of the former Placentia Redevelopment Agency, the pledged revenue is deposited to the County of Orange Redevelopment Property Tax Trust Fund (RPTTF). The County forwards the City funds to pay these recognized obligations.

Certificates of Participation City Reimbursement
On April 17, 2007, the City Council of the City of Placentia and the Board of Directors of the former Placentia Redevelopment Agency approved a reimbursement agreement between the City and the former Placentia Redevelopment Agency. This agreement provides that the former Placentia Redevelopment Agency will reimburse the City for a portion of the lease payment paid by the City to the bond trustee, with respect to the 2003 Certificates of Participation, which were refinanced during the year with the 2022 Certificates of Participation.
(66)

CITY OF PLACENTIA

NOTES TO BASIC FINANCIAL STATEMENTS
JUNE 30, 2022
NOTE 6 LONG-TERM LIABILITIES (CONTINUED)
C. Fiduciary Activities (Continued)
Certificates of Participation City Reimbursement (Continued) The portion reimbursed is based upon the portion of the capital improvements and improved facilities benefiting from the original proceeds of the related debt issue that were within the confines of the redevelopment project area. The updated long-term liability balance as of June 30, 2022, of $2,183,624 represents the portion of the outstanding principal balance of the 2022 COP for which the Successor Agency will reimburse the City.

The annual debt service requirements are as follows:

Year Ending June 30, Principal Interest Total
2023 $ 323,824 $ 103,772 $ 427,596
2024 336,952 88,341 425,293
2025 354,456 72,335 426,791
2026 371,960 55,499 427,459
2027 389,464 37,831 427,295
2028 406,968 19,331 426,299
Total $ 2,183,624 $ 377,109 $ 2,560,733
Supplemental Education Revenue Augmentation Fund (SERAF' Obligation The Successor Agency has accrued a liability in the amount of $991,314 in regard to its Supplemental Education Revenue Augmentation Fund (SERAF) obligation. This amount includes the unpaid portions from fiscal years 2009-10 and 2010-11. In 2009, the state of California issued a mandate that shifted redevelopment funds to education purposes.

This action required each local redevelopment agency to make payment to their respective County Auditor -Controller. The Placentia Redevelopment Agency did not make payment on this obligation for two fiscal years, as it did not have the means to do so. Nonpayment of SERAF obligations would usually result in suspension of redevelopment activity. Upon dissolution of redevelopment in 2012, this unpaid obligation was transferred to the Successor Agency. The Successor Agency will continue working to resolve this matter. Outstanding balance of SERAF Obligation as of June 30, 2022, was $991,314.

Real Property Loan Obligation
On January 20, 2009, the City Council of the City of Placentia and the Board of Directors of the former Placentia Redevelopment Agency approved a Purchase and Sale agreement between the City and the former Placentia Redevelopment Agency. This agreement provides that the Placentia Redevelopment Agency will finance and purchase two real properties from the City; 312 South Melrose Street and 110 South Bradford Avenue for $2,270,000 based on appraised property values at an interest rate of 7%. (67)

CITY OF PLACENTIA

NOTES TO BASIC FINANCIAL STATEMENTS
JUNE 30, 2022
NOTE 6 LONG-TERM LIABILITIES (CONTINUED)
C. Fiduciary Activities (Continued)
Real Property Loan Obligation Continued)
Due to the dissolution of the former Placentia Redevelopment Agency at February 1, 2012, the obligation was transferred to the Successor Agency. The interest rate was decreased to 3% and the recalculated loan is applied first to principal and second to interest in compliance with Health and Safety Code 34191.4 (b) (3). Since the Successor Agency has no taxing ability, repayment of the obligation is from County of Orange Redevelopment Property Tax Trust Fund (RPTTF) proceeds distributed to the Successor Agency based on an annual tax increment distribution formula. The total principal and interest loan obligation due to the City as of June 30, 2022, is $563,886.

NOTE 7 DEFERRED COMPENSATION PLANS
Section 457 Plan
The City has made available to its employees two deferred compensation plans, created in accordance with Internal Revenue Code (the IRC) Section 457, whereby employees authorize the City to defer a portion of their salary to be deposited in individual investment accounts. There are several options available for employees to invest, including annuities, life insurance, savings accounts, and mutual funds. Funds may be withdrawn by participants upon termination of employment, retirement, or a certified emergency. The City makes no contribution under the plans.

Pursuant to changes in IRC Section 457, the City amended its plans and established a trust into which all assets and income of the 457 plan were transferred during the year ended June 30, 1998. The assets and all income attributable to such amounts are held in trust for the exclusive benefit of the participant and their beneficiaries. These assets are no long the property of the City, and therefore, are no long subject to the claims of the City's general creditors. As a result, the assets of the 457 deferred compensation plans are no longer presented in an agency fund of the City's financial statements. The City has minimal involvement in the administration of the 457 plans, and therefore, lacks the fiduciary accountability that would require the 457 assets be recorded in an expendable trust fund.

The Defined Compensation Plan assets are not included in the accompanying basic financial statements.
(68)

CITY OF PLACENTIA

NOTES TO BASIC FINANCIAL STATEMENTS
JUNE 30, 2022
NOTE 7 DEFERRED COMPENSATION PLANS (CONTINUED)
Section 401(a) Qualified Defined Contribution Pension Plan All City sworn full-time fire personnel are eligible to participate in the Section 401(a) qualified defined contribution pension plan as allowed under the Internal Revenue Code. The plan type sponsored by the City is the Money Purchase Plan (Plan), which was last amended on January 1, 2020. The Plan is a defined contribution retirement plan in which the employer's contribution is nondiscretionary and is based on a formula that is not related to profits. The Plan sponsor guarantees no benefit and bears no investment risk while the Plan participants bear all investment risk and have no guaranteed level of benefits.

An administrative committee comprised of City personnel governs the Plan. The City Council has the authority to establish or amend the Plan's provisions. The Plan's provisions and contribution requirements are established and may be amended by City Council resolution.

Eligible employees begin participating the first day of the month following their employment date of work. The Plan is entirely funded by City contributions of 10% of the participants' gross pay to the deferred compensation plan. The City's contributions vest at 100% after completion of four years of uninterrupted employment.

Participants are eligible to begin receiving benefits at age 50 and are required to begin receiving benefits no later than April after age 70-1/2. The employees may also roll their funds to another retirement plan upon separation of service.

The City's payroll for employees covered by the Plan for the year ended June 30, 2022, was $2,659,736. Total employee contributions paid by the City amounted to $187,311 or 7.04% of covered payroll and of total payroll.

The Plan's assets are invested with ICMA Retirement Corporation Governmental Money Purchase Plan & Trust, a mutual fund company that offers participants multiple mutual fund category selections from which they can choose. As of June 30, 2022, the Plan had 25 participants and the market value of the Plan amounted to $378,607. (69)

CITY OF PLACENTIA

NOTES TO BASIC FINANCIAL STATEMENTS
JUNE 30, 2022
NOTE 8 PENSION PLANS
A. Summary
Deferred Outflows of Resources:

Pension Contribution Made After
Measurement Date:

CalPERS Miscellaneous
CaIPERS Safety
Total Pension Contribution
Made After Measurement Date
Change in Assumptions
CaIPERS Miscellaneous
CaIPERS Safety
Total Change in Assumptions
Difference Between Projected and
Actual Investment Earnings:

CaIPERS Miscellaneous
CaIPERS Safety
Total Difference Between
Projected and Actual
Investment Earnings
Difference Between Expected and
Actual Experience:

CaIPERS Miscellaneous
CaIPERS Safety
Total Difference Between
Expected and Actual
Experience
Changes in Proportion and
differences between employer
contributions and proportionate
share of contributions:

CaIPERS Miscellaneous
CaIPERS Safety
Total Employer Contributions
in Excess of Proportionate
Share of Contribution
Total Deferred Outflows of Resources:

CalPERS Miscellaneous
CaIPERS Safety
Total Deferred Outflows of
Resources
Governmental Business -Type
Activities Activities
Total
$ 531,247 $ 58,634 $ 589,881
1,015,425 1,015,425
1,546,672
6,804,920
8,695,703
15, 500, 623
1,338,052
2,522,133
3,860,185
8,674,219
12,233,261
58,634 1,605,306
751,065
7,555,985
8,695,703
751,065 16,251,688
147,682
1,485,734
2,522,133
147,682 4,007,867
957,381
9,631,600
12,233,261
20,907,480 $ 957,381 $ 21,864,861
(70)

CITY OF PLACENTIA

NOTES TO BASIC FINANCIAL STATEMENTS
JUNE 30, 2022
NOTE 8 PENSION PLANS (CONTINUED)
A. Summary (Continued)
Net Pension Assets:

CaIPERS Miscellaneous
CaIPERS Safety
Total Net Pension Assets
Deferred Inflows of Resources:

Change in Assumptions
CaIPERS Miscellaneous
CaIPERS Safety
Total Change in Assumptions
Changes in Proportion and
differences between employer
contributions and proportionate
share of contributions:

CaIPERS Miscellaneous
CaIPERS Safety
Total Adjustment Due to
Difference in Proportions
Difference Between Expected and
Actual Experience:

CaIPERS Miscellaneous
CaIPERS Safety
Total Difference Between
Expected and Actual
Experience
Employer Contributions In Excess
of Proportionate Share of
Contribution:

CaIPERS Miscellaneous
CaIPERS Safety
Total Employer Contributions
in Excess of Proportionate
Share of Contribution
Difference Between Expected and
Actual Experience:

CaIPERS Miscellaneous
CaIPERS Safety
Total Difference Between
Expected and Actual
Experience
Total Deferred Inflows of Resources:

CalPERS Miscellaneous
CaIPERS Safety
Total Deferred Inflows of
Resources
Governmental Business -Type
Activities Activities
Total
$ 7,795,341 $ 860,379 $ 8,655,720
14,609,905 - 14,609,905
$ 22,405,246 $ 860,379 S 23,265,625
81,203
$ $
8,963 90,166
584,295 - 584,295
665,498
874,164
2,496,090
3,370,254
955,367
3,080,385
8,963 674,461
96,482
970,646
2,496,090
96,482 3,466,736
105,445
1,060,812
3,080,385
$ 4,035,752 $ 105,445 $ 4,141,197
(71)

CITY OF PLACENTIA

NOTES TO BASIC FINANCIAL STATEMENTS
JUNE 30, 2022
NOTE 8 PENSION PLANS (CONTINUED)
A. Summary (Continued)
Pension (Income) Expenses:

CaIPERS Miscellaneous
CaIPERS Safety
Total Net Pension Income
Governmental Business -Type
Activities Activities
Total
$ (13,034,592) $ (1,438,639) $ (14,473,231)
(20,039,140) (20,039,140)
$ 33,073,732) $ (1,438,639) $ (34,512,371)
B General Information about the Pension Plans
Plan Description
The City contributes to the California Public Employees Retirement System (CaIPERS), a cost -sharing, multiple -employer defined benefit pension plan. CaIPERS provides retirement and disability benefits, annual cost -of -living adjustments, and death benefits to plan members and beneficiaries. CaIPERS acts as a common investment and administrative agent for participating public entities within the state of California. Benefit provisions and all other requirements are established by state statute and City ordinance. Copies of the CaIPERS annual financial report may be obtained from their Executive Office located at 400 P Street, Sacramento, California 95814.

Employees Covered by Benefit Terms
At the June 30, 2020, measurement date the following employees were covered by the benefit terms:

Miscellaneous Miscellaneous Safety
Miscellaneous Tier 2 PEPRA Safety PEPRA
Active Employees 23 9 61 22 29
Transferred Employees 52 13 36 19 10
Separated Employees 31 2 32 10 6
Retired Employees and
Beneficiaries 180 2 119
Total 286 24 131 170 45
Benefit Provided
CaIPERS provide retirement and disability benefits, annual cost -of -living adjustments, and death benefits to plan members and beneficiaries. Classic and PEPRA Safety CaIPERS members become eligible for service retirement upon attainment of age 55 with at least five years of credited service. PEPRA miscellaneous members become eligible for service retirement upon attainment of age 62 with at least five years of service. The service retirement benefit is a monthly allowance equal to the product of the benefit factor, years of service, and final compensation. The final compensation is the monthly average of the member's highest 36 full-time equivalent monthly pay. (72)

CITY OF PLACENTIA

NOTES TO BASIC FINANCIAL STATEMENTS
JUNE 30, 2022
NOTE 8 PENSION PLANS (CONTINUED)
B General Information about the Pension Plans (Continued) Benefit Provided (Continued'
Following are the benefit provisions for each plan:

Miscellaneous Miscellaneous Safety
Miscellaneous Tier 2 PEPRA Safety PEPRA
Benefit Formula 2.0% @ 55 2.0% @ 60 2.0% @ 62 3.0% @ 50 2.7% @ 57 Benefit Vesting Schedule 5 Years 5 Years 5 Years 5 Years 5 Years Service Service Service Service Service
Benefit Payments Monthly for Life Monthly for Life Monthly for Life Monthly for Life Monthly for Life Retirement Age 55 62 62 50 50-57
Monthly Benefits, as a
Percentage of Eligible
Compensation 2.0% 2.0% 2.0% 3.0% 2.7%
Required Employee
Contribution Rate 7.000% 7.000% 6.750% 9.000% 13.000%
Required Employer
Contribution Rate 10.880% 9.130% 7.590% 23.710% 13.130% Contributions
For the year ended June 30, 2022, the contributions recognized as part of pension expense for each Plan were as follows:

Miscellaneous Safety
Total
Contributions - Employer $ 1,485,734 $ 2,522,133 $ 4,007,867 C. Pension Liabilities, Pension Expenses, and Deferred Outflows/Inflows of Resources Related to Pensions
Proportionate Share of Net Pension Liability and Pension (Income) Expense The following table shows the plan's proportionate share of the risk pool collective net pension liability over the measurement period:

Plan Plan Net Pension
Total Pension Fiduciary (Asset) /
(Asset) Liability Net Position Liability
Miscellaneous:

Balance at June 30, 2020
(Valuation date) $ 57,082,960 $ 40,663,791 $ 16,419,169 Balance at June 30, 2021
(Measurement Date) 58,538,186 67,193,906 8,655,720)
Net Changes During 2021-2022 $ 1,455,226 $ 26,530,115 $ (25,074,889) Safety:

Balance at June 30, 2019
(Valuation date)
Balance at June 30, 2020
(Measurement Date)
Net Changes During 2021-2022
$ 98,921,800 $ 69,454,497 $ 29,467,303
98,844,465 113,454,370 (14,609,905)
$ (77,335) $ 43,999,873 $ (44,077,208)
(73)

CITY OF PLACENTIA

NOTES TO BASIC FINANCIAL STATEMENTS
JUNE 30, 2022
NOTE 8 PENSION PLANS (CONTINUED)
C. Pension Liabilities, Pension Expenses, and Deferred Outflows/Inflows of Resources Related to Pensions
Proportionate Share of Net Pension Liability and Pension (Income) Expense (Continued) The City's net pension liability/(asset) for each Plan is measured as the proportionate share of the net pension liability/(asset). The net pension liability/(asset) of each of the Plans is measured as of June 30, 2020, and the total pension liability/(asset) for each Plan used to calculate the net pension liability/(asset) was determined by an actuarial valuation as of June 30, 2019, rolled forward to June 30, 2020, using standard update procedures. The City's proportion of the net pension liability/(asset) was based on a projection of the City's long-term share of contributions to the pension plans relative to the projected contributions of all participating employers, actuarially determined. The City's proportionate share of the net pension liability/(asset) for each Plan as of the June 30, 2019, measurement date (June 30, 2020, reporting date) and 2020 measurement date (June 30, 2021, reporting date) was as follows:

Miscellaneous Safety
Proportion - June 30, 2021
Proportion - June 30, 2022
Change - Increase (Decrease)

0.38926 %
(0.45585)
(0.84511)% (0.85860)%

0.44230 %
(0.41630)
For the year ended June 30, 2022, the City recognized pension income of $14,473,231 and $20,039,140, for the Miscellaneous and Safety plans, respectively. At June 30, 2022, the City reported deferred outflows of resources and deferred inflows of resources related to pensions from the following sources:

Contribution Made After the Measurement
Date
Difference Between Expected and Actual
Experience
Changes of Assumptions
Net Difference Between Projected and Actual
Earnings on Pension Plan Investments
Changes in proportion and differences between
employer contributions and proportionate share
of contributions
Total
(74)
Miscellaneous Plan
Deferred Deferred
Outflows of Inflows of
Resources Resources
$ 589,881 $
7,555,985
1,485,734
970,646
90,166
$ 9,631,600 $ 1,060,812

CITY OF PLACENTIA

NOTES TO BASIC FINANCIAL STATEMENTS
JUNE 30, 2022
NOTE 8 PENSION PLANS (CONTINUED)
C. Pension Liabilities, Pension Expenses, and Deferred Outflows/Inflows of Resources Related to Pensions
Proportionate Share of Net Pension Liability and Pension (Income) Expense (Continued) Safety Plan
Deferred Deferred
Outflows of Inflows of
Resources Resources
Contribution Made After the Measurement
Date
Difference Between Expected and Actual
Experience
Changes of Assumptions
Net Difference Between Projected and Actual
Earnings on Pension Plan Investments
Changes in proportion and differences between
employer contributions and proportionate share
of contributions
Total
Contribution Made After the Measurement
Date
Difference Between Expected and Actual
Experience
Changes of Assumptions
Net Difference Between Projected and Actual
Earnings on Pension Plan Investments
Employer Contributions In Excess (Under)
Proportionate Share of Contributions
Adjustments Due to Difference in Proportions
Total
(75)
$ 1,015,425 $
8,695,703
2,522,133
$ 12,233,261
2,496,090
584,295
3,080,385
Aggregate Total
Deferred Deferred
Outflows of Inflows of
Resources Resources
$ 1,605,306 $
3,466,736
16,251,688 -
4,007,867 674,461
$ 21,864,861 $ 4,141,197

CITY OF PLACENTIA

Measurement
Period
Ending June 30,
2023
2024
2025
2026
2027
Thereafter
Total
Deferred (Inflows) Outflows of Resources
Miscellaneous Safety
Plan
$1,838,447
2,000,870
2,053,506
2,088,084
Plan Total
$1,329,925
2,021,644
2,392,946
2,392,936
$ 3,168,372
4,022,514
4,446,452
4,481,020
$ 7,980,907 $ 8,137,451 $ 16,118,358
Actuarial Assumptions
The total pension liabilities in the June 30, 2019,
using the following actuarial assumptions:

Actuarial Cost Method
Actuarial Assumptions:

Discount Rate
Inflation
Salary Increases
Investment Rate of Return
Mortality Rate Table
Post Retirement Benefit Increase
(76)
actuarial valuations were determined
Entry Age Normal

7.15%

2.50%
Varies by Entry Age and Service

7.15%
Derived using CaIPERS'
Membership Data for all Funds.

Contract COLA up to 2.5% until
Purchasing Power Protection
Allowance Floor on Purchasing
Power applies, 2.5% thereafter.

CITY OF PLACENTIA

NOTES TO BASIC FINANCIAL STATEMENTS
JUNE 30, 2022
NOTE 8 PENSION PLANS (CONTINUED)
C. Pension Liabilities, Pension Expenses, and Deferred Outflows/Inflows of Resources Related to Pensions
Actuarial Assumptions (Continued)
The mortality table used was developed based on CaIPERS-specific data. The probabilities of mortality are based on the 2017 CaIPERS experience study for the period from 1997 to 2015. Pre -retirement and Post -retirement mortality rates include 15 years of projected mortality improvement using 90% of Scale MP -2016 published by the Society of Actuaries. For more details on this table, please refer to the CaIPERS Experience Study and review of Actuarial Assumptions report from December 2017 that can be found on the CaIPERS website.

Discount Rate
In determining the long-term expected rate of return, CaIPERS took into account, both short-term and long-term market return expectations as well as the expected pension fund cash flows. Such cash flows were developed assuming that both members and employers will make their required contributions on time and as scheduled in all future years. Using historical returns of all the funds' asset classes, expected compound (geometric) returns were calculated over the short-term (first 10 years) and the long-term (11-60 years) using a building-block approach. Using the expected nominal returns for both short-term and long-term, the present value of benefits was calculated for each fund. The expected rate of return was set by calculating the single equivalent expected return that arrived at the same present value of benefits for cash flows as the one calculated using both short-term and long-term returns. The expected rate of return was then set equivalent to the single equivalent rate calculated above and rounded down to the nearest one quarter of 1%.

The table below reflects long-term expected real rate of return by asset class. The rate of return was calculated using the capital market assumptions applied to determine the discount rate and asset allocation. These geometric rates of return are net of administrative expenses.

Asset Class
Global Equity
Fixed Income
Inflation Assets
Private Equity
Real Assets
Liquidity
New Real Return Real Return
Strategic Years Years
Allocation 1-10 1 11+ 2

50.00 %

28.00 8.00

13.00 1.00
An expected inflation of 2.0% was used for this period. 2 An expected inflation of 2.92% was used for this period. (77)

4.80 %

1.00 0.77

6.30 3.75

5.98 %

2.62 1.81

7.23 4.93
(0.92)

CITY OF PLACENTIA

NOTES TO BASIC FINANCIAL STATEMENTS
JUNE 30, 2022
NOTE 8 PENSION PLANS (CONTINUED)
C. Pension Liabilities, Pension Expenses, and Deferred Outflows/Inflows of Resources Related to Pensions
Discount Rate (Continued'
The discount rate used to measure the total pension liability was 7.15% for the plan. To determine whether the municipal bond rate should be used in the calculation of a discount rate for each plan, CaIPERS stress tested plans that would most likely result in a discount rate that would be different from the actuarially assumed discount rate. Based on the testing, none of the tested plans run out of assets. Therefore, the current 7.15% discount rate is adequate, and the use of the municipal bond rate calculation is not necessary. The long-term expected discount rate of 7.15% is applied to all plans in the Public Employees Retirement Fund (PERF). The stress test results are presented in a detailed report called "GASB Crossover Testing Report" that can be obtained from the CaIPERS website under the GASB 68 Section.

According to Paragraph 30 of Statement 68, the long-term discount rate should be determined without reduction for pension plan administrative expense. The 7.00% investment return assumption used in this accounting valuation is net of administrative expenses. Administrative expenses are assumed to be 15 basis points. An investment return excluding administrative expenses would have been 7.15%. Using this lower discount rate has resulted in a slightly higher Total Pension Liability and Net Pension Liability. The difference was deemed immaterial to the Public Agency Cost Sharing Multiple -Employer Defined Benefit Pension Plan.

Sensitivity of the Proportionate Share of the Net Pension Liability to Changes in the Discount Rate
The following presents the City's proportionate share of the net position liability for the Plan, calculated using the discount rate for each Plan, as well as what the City's proportionate share of the net pension liability would be if it were calculated using a discount rate that is 1 -percentage point lower or 1 -percentage point higher than the current rate:

Plan's Net Pension (Asset) Liability
Miscellaneous
Safety
Total
1%
Decrease
(6.15%)
$ (926,869)
(1,304,587'
$ (2,231,456)
(78)
Current 1%
Discount Rate Increase
(7.15%) (8.15%)
$ (8,655,720) $ (15,045,048)
(14,609,905) (25,538,580)
$ (23,265,625) $ (40,583,628)

CITY OF PLACENTIA

NOTES TO BASIC FINANCIAL STATEMENTS
JUNE 30, 2022
NOTE 8 PENSION PLANS (CONTINUED)
C. Pension Liabilities, Pension Expenses, and Deferred Outflows/Inflows of Resources Related to Pensions
Pension Plan Fiduciary Net Position
Detailed information about the pension plan's fiduciary net position is available in the separately issued CaIPERS financial reports.

D. Payable to the Pension Plan
At June 30, 2022, the City had no outstanding amounts owed to the pension plan for contributions for the year ended June 30, 2022.

NOTE 9 OTHER POSTEMPLOYMENT BENEFIT PLAN
A. Summary
Deferred Outflows of Resources:

Employer Contributions Made
Subsequent to the Measurement
Date
Changes in Assumptions
Total Deferred Outflows of
Resources
Total OPEB Liability
Total OPEB liability
Deferred Inflows of Resources:

Changes in Assumptions
Difference Between Expected and
Actual Experience
Total Deferred Inflows of
Resources
OPEB Expense
Governmental Business -Type
Activities Activities
Total
$ 1,096,972 $ 35,101 $ 1,132,073
3,493,907 111,797 3,605,704
$ 4,590,879 $ 146,898
4,737,777
$ 24,138,119 $ 772,368 $ 24,910,487
$ 24,138,119 $ 772,368 $ 24,910,487
$ 2,612,976 $ 83,610 $ 2,696,586
5,703,757
182,508 5,886,265
$ 8,316,733 $ 266,118 $ 8,582,851
$ 153,246
(79)
4,904 $ 158,150

CITY OF PLACENTIA

NOTES TO BASIC FINANCIAL STATEMENTS
JUNE 30, 2022
NOTE 9 OTHER POSTEMPLOYMENT BENEFIT PLAN (CONTINUED)
B. General Information About OPEB
Plan Description
The City provides single -employer, post -employment defined benefits to retired employees in the form of a contribution towards their health insurance premiums under the CaIPERS health plan which provides health insurance benefits to eligible retirees in accordance with various labor agreements. The minimum required retiree contributions are established by CaIPERS. Survivor benefits are not provided. Copies of the CaIPERS' annual financial report can be obtained from the CaIPERS Executive Office, 400 P Street, Sacramento, California 95814.

Eligibility
All employees hired prior to November 21, 1995, are in Tier I and become eligible for these benefits as long as they are 50 years of age or older and have worked for the City a minimum of five years and elect a service retirement from the City. The health benefits for Tier I retirees include medical, dental, optical, and life. These benefits are considered to be vested for Tier I employees. The City pays the same contribution for these benefits to Tier I employees as is paid to active employees. Vision benefits are also provided to Tier I employees who retired after September 30, 1990. The life insurance is available to Tier I retirees until they reach age of 70.

All employees hired on or after November 21, 1995, are Tier II . The City pays the minimum required medical insurance contribution established by CaIPERS for Tier II employees.

Membership in the plan consisted of the following at June 30, 2020, the date of the latest actuarial valuation:

Active Plan Members
Retirees
Total
168
148
316
C. Total OPEB Liability, OPEB Expense, and Deferred Outflows/Inflows of Resources Related to OPEB
Contributions
The obligation of the City to contribute to the plan is established and may be amended by the City Council. The City Council has established a policy of funding the actuarially determined contribution (ADC) on a pay-as-you-go basis. For the fiscal year ended June 30, 2022, the City's average contribution rate was 8.16% of covered payroll.

Employees are not required to contribute to the plan.
(80)

CITY OF PLACENTIA

NOTES TO BASIC FINANCIAL STATEMENTS
JUNE 30, 2022
NOTE 9 OTHER POSTEMPLOYMENT BENEFIT PLAN (CONTINUED)
C. Total OPEB Liability, OPEB Expense, and Deferred Outflows/Inflows of Resources Related to OPEB (Continued)
Total OPEB Liability
The City's total OPEB liability was measured as of June 30, 2020. The total OPEB liability used to calculate the net OPEB liability was determined by an actuarial valuation as of June 30, 2020. The total OPEB liability at June 30, 2022, was $24,910,487.

Actuarial Assumptions
The total OPEB liability in the June 30, 2020, actuarial valuation was determined using the following actuarial assumptions, applied to all periods included in the measurement, unless otherwise specified:

Actuarial Assumptions:

Discount Rate
Inflation
Aggregate Payroll Increases
Expected Long -Term Investment Rate of Return
Mortality, Termination, and Disability
Mortality Improvement Scale
Healthcare Trend Rate - Non -Medicare
Healthcare Trend Rate - Medicare

2.16% (Bond Buyer 20 -Bond Index)

2.50% Annually

2.75%
N/A
CaIPERS 2000-2019 Experience
Study
Modified projected fully generational
with Scale MP -2021
An annual healthcare cost trend
rate of 6.50% for 2023, decreasing
to an ultimate rate of 3.75% in 2076
An annual healthcare cost trend
rate of 5.65% for 2023, decreasing
to an ultimate rate of 3.75% in 2076
The actuarial assumptions used in the June 30, 2020, valuation were based on the results of the December 2017 CaIPERS experience study covering 1997 to 2015.

Discount Rate
The discount rate used to measure the total OPEB liability was 2.21% percent. This discount rate is the mid -point, rounded to five basis points of the range of three 20 -year municipal bond rate indices; S&P Municipal bond 20 Year High Grade Rate Index, Bond Buyer 20 -Bond GO Index, and Fidelity GO AA 20 Year Bond Index. (81)

CITY OF PLACENTIA

NOTES TO BASIC FINANCIAL STATEMENTS
JUNE 30, 2022
NOTE 9 OTHER POSTEMPLOYMENT BENEFIT PLAN (CONTINUED)
C. Total OPEB Liability, OPEB Expense, and Deferred Outflows/Inflows of Resources Related to OPEB (Continued)
Change in the Total OPEB Liability
Total OPEB
Liability
Balance - June 30, 2020 (Measurement Date) $ 31,325,826 Changes Recognized for the Measurement Period:

Service Cost 532,568
Interest on the Total OPEB Liability 691,435
Changes of Benefit Terms
Difference Between Expected and Actual
Experience (4,989,665)
Changes of Assumptions (1,506,167)
Contributions from the Employer
Net Investment Income
Administrative Expenses
Benefit Payments (1,143,510)
Net Changes (6,415,339)
Balance - June 30, 2021 (Measurement Date) $ 24,910,487 Sensitivity of the Total OPEB Liability to Changes in the Discount Rate The following presents the total OPEB liability of the City, as well as what the City's total OPEB liability would be if it were calculated using a discount rate that is 1 -percentage point lower (1.21%) or 1 -percentage point higher (3.21%) than the current discount rate:

Plan's Total OPEB Liability
1% Current
Decrease Discount Rate
(1.16%) 2.16%)
OPEB Pension Plan $ 28,681,622_ $ 24,910,487
1%
Increase
(3.16%)
21,874,628
Sensitivity of the Total OPEB Liability to Changes in the Health Care Cost Trend Rates The following presents the total OPEB liability of the City, as well as what the City's total OPEB liability would be if it were calculated using healthcare cost trend rates that are 1 -percentage point lower or 1 -percentage point higher than the current healthcare cost trend rates:

OPEB Pension Plan
Plan's Total OPEB Liability
Healthcare
1% Cost Trend 1%
Decrease Rates Increase
$ 21,821,211 $ 24,910,487 $ 28,746,238
(82)

CITY OF PLACENTIA

NOTES TO BASIC FINANCIAL STATEMENTS
JUNE 30, 2022
NOTE 9 OTHER POSTEMPLOYMENT BENEFIT PLAN (CONTINUED)
C. Total OPEB Liability, OPEB Expense, and Deferred Outflows/Inflows of Resources Related to OPEB (Continued)
OPEB Expense, and Deferred Outflows of Resources and Deferred Inflows of Resources Related to OPEB
For the fiscal year ended June 30, 2022, the City recognized OPEB expense of $158,150. At June 30, 2022, the City reported deferred outflows of resources and deferred inflows of resources related to OPEB from the following sources:

Deferred Deferred
Outflows Inflows
of Resources of Resources
Difference Between Expected and Actual Experience
Changes in Assumptions
Employer Contributions Made Subsequent to the
Measurement Date
Total
$ - $ 5,886,265
3,605,704 2,696,586
1,132,073
$ 4,737,777 $ 8,582,851
The difference between projected OPEB plan investment earnings and actual earnings is amortized over a five-year period. The remaining gains and losses are amortized over the expected average remaining service life. The expected average remaining service life is 7.1 years, which was determined as of July 1, 2019, the beginning of the measurement period, for employees covered by the OPEB plan benefit terms as of the valuation date.
$1,132,073 was reported as a deferred outflow of resources related to OPEB resulting from the City's contributions subsequent to the measurement date and will be recognized as a reduction of the net OPEB liability in the year ended June 30, 2023.

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

Fiscal Year Endinc June 30,
2023
2024
2025
2026
2027
Thereafter
Total
(83)
Deferred
Outflows
(Inflows)
of Resources
$ (1,068,498)
(1,068,498)
(678,498)
(499,392)
(231,418)
(1,430,843)
$ (4,977,147)

CITY OF PLACENTIA

NOTES TO BASIC FINANCIAL STATEMENTS
JUNE 30, 2022
NOTE 10 RISK MANAGEMENT AND SELF-INSURANCE PROGRAM
The City is exposed to various risks of loss related to torts; theft of, damage to, and destruction of assets; errors and omissions; injuries to employees; and natural disasters.

The City participates in municipal agency risk pools for their property, workers' compensation, and excess liability coverage.

A. General Liability
The City is a member of the Public Agency Risk Sharing Authority of California (PARSAC), a joint powers authority, which provides joint protection programs for public entities covering automobile, general liability, errors and omission losses, workers' compensation, and property claims. Under the program, the City has a $100,000 retention limits similar to a deductible with the PARSAC being responsible for losses above that amount up to $1 million.

The PARSAC has additional coverage of $34 million in excess of its $1 million retention limit affiliated risk management authorities. The PARSAC also provides $1 billion aggregate per occurrence property coverage to its members with such coverage provided by purchased insurance.

B. Workers' Compensation
The City is a member of the Local Agency Workers' Compensation Excess (the LAWCX), a joint powers authority, which provides joint protection programs for public entities covering worker's compensation claims. Under the program, the City has a $250,000 retention limits similar to a deductible with the LAWCX being responsible for losses above that amount up to $4.7 million. The City has purchased excess coverage for Workers' Compensation excess of $5 million.

C. Other Insurance
The City has Crime Bond Insurance coverage as a member of PARSAC under Alliant Crime Insurance Program (the ACIP) excess of $2,500 up to $1 million. This insurance includes coverage for faithful performance of duty, forgery, or alteration, inside premises theft of money and securities, inside premises robbery and safety, burglary other property outside the premises, computer fraud, funds transfer fraud, and money orders and counterfeit paper currency fraud.
(84)

CITY OF PLACENTIA

NOTES TO BASIC FINANCIAL STATEMENTS
JUNE 30, 2022
NOTE 10 RISK MANAGEMENT AND SELF-INSURANCE PROGRAM (CONTINUED) C. Other Insurance (Continued)
A reconciliation of changes in aggregates for claims filed in the current and prior fiscal years are as follows:

Current Year Amounts
Beginning Claims and End Amounts Due in
of Year Changes in Claim of Year Due within more than
Liability Estimates Payments Liability One Year One Year Workers' Compensation:
2019-2020
2020-2021
2021-2022
General Liability:
2019-2020
2020-2021
2021-2022
$ 2,207,945 $ 153,342 $ (385,700) $ 1,975,587 $ 493,897 $ 1,481,690 1,975,587 2,157,487 (697,901) 3,435,173 858,793 2,576,380 3,435,173 1,034,044 (762,874) 3,706,343 926,586 2,779,757 $ 23,901 $ 264,501 $ (28,745) $ 259,657 $ 64,914 $ 194,743 259,657 230,514 (54,841) 435,330 108,833 326,497
435,330 272,173 601,365 1,308,868 327,217 981,651
NOTE 11 CLASSIFICATION OF FUND BALANCES
At June 30, 2022, fund balances are classified in the governmental funds as follows:

Nonspendable:

Inventory
Prepaid Items
Loans Receivable
Total Nonspendable
Restricted:

Public Safety
Public Works
Community Development
Community Services
Debt Service
Grant Programs
Transportation
Park Development
Street Maintenance
Air Quality
Housing
Total Restricted
Committed:

Measure U - Infrastructure
Measure U - OPEB
Metrolink Station
Total Committed
Unassigned
Citywide 2020A PFA
Development Lease
Impact Fee Revenue Nonmajor
General Special Bonds Debt Governmental
Fund Revenue Fund Service Fund Funds
Total
$ 173,020 $ - $ $ - $ 173,020
95,891 6,300 - 102,191
2,252,856 - - - 2,252,856
2,521,767 6,300 - 2,528,067
- 720,405 720,405
3,418,044 3,418,044
- 1,231,807 1,231,807
- 4,405,452 - - 4,405,452
2,024 - 6,463,492 78,696 6,544,212
- -
826,150 826,150
20,193 20,193
- 780,314 780,314
- 202,385 202,385
- 2,026.325 2,026,325
2,024 4,405,452 6,463,492 9,304,319 20,175,287
4,035,815 - 4,035,815
770,595 770,595
9,049,313 9,049,313
13,855,723 13,855,723
7,204,966 - (2,753,688) 4451,278
Total Fund Balances $ 23,584.480 $ 4,411,752 $ 6,463,492 $ 6,550,631 $ 41,010,355 (85)

CITY OF PLACENTIA

NOTES TO BASIC FINANCIAL STATEMENTS
JUNE 30, 2022
NOTE 12 COMMITMENTS AND CONTINGENCIES
A. Commitments
The City had several outstanding or planned construction and other projects as of June 30, 2022. These projects are evidenced by contractual commitments with contractors or other agencies and include:

Project Commitment
TOD/Crowther Sewer Project
Replace Hydraulic Vehicle Lift
Pergola replacement for Civic
FY 2020-21 Arterial Roadway R
FY 2021-22 Slurry Seal Project
FY 2021-22 Concrete Repair Pro
Storm Drain Master Plan
Old City Hall Renovation
Total
$ 3,217,616
65,321
14,948
478,433
149,398
8,868
188,747
369,868
$ 4,493,199
The City has various outstanding purchase commitments. Total commitments at June 30, 2022, are as follows:

Governmental Funds:

General Fund
Other Governmental Funds
Total
B. Contingencies
Outstanding
Purchase
Commitments
$ 5,641,289
3,443,442
$ 9,084,731
The City is a defendant in a number of lawsuits, which have arisen in the normal course of business. While substantial damages are alleged in some of these actions, their outcome cannot be predicted with certainty.

C. Grants
Amounts received or receivable from granting agencies are subject to audit and adjustment by grantor agencies. While no matters of noncompliance were disclosed by the audit of the financial statements or single audit of the Federal grant programs, grantor agencies may subject grant programs to additional compliance tests, which may result in disallowed costs. In the opinion of management, future disallowances of current or prior grant expenditures, if any, would not have a material adverse effect on the financial position of the City.
(86)

CITY OF PLACENTIA

NOTES TO BASIC FINANCIAL STATEMENTS
JUNE 30, 2022
NOTE 13 OTHER REQUIRED FUND DISCLOSURES
A. Expenditures in Excess of Appropriation
Excess of expenditures over appropriations occurred in individual funds during the year ended June 30, 2022, as follows:

Expenditure
in Excess of
Expenditures Appropriation Appropriations
Special Revenue Funds:

Street Lighting
Landscape Maintenance
District 92-1
Gasoline Tax
TOD Impact Fee
$ 510,730 $ 170,900 $ (339,830)
427,416 407,412 (20,004)
809,650 300,800 (508,850)
378,453 220,000 (158,453)
Debt Service Funds:

Major Debt Service Fund 3,149,882
3,086,600 (63,282)
B. Deficit Net Position and Fund Balances
Funds with deficit net position/fund balance at June 30, 2022, are as follows:

Deficit Deficit
Fund Balance Net Position
Capital Projects Fund:

City Capital Projects
608,236)
Internal Service Fund:

Risk Management $ (2,978,592)
Special Revenue Funds:

Miscellaneous Grants
Landscape Maintenance District 92-1
Housing and Community Development
Placentia Regional Navigation Center
Total
$ (219,138)
(70,616)
(649,863)
(1,208,745)
(649,863)
At June 30, 2022, the City had an unrestricted net position deficit of $(65,260,587) on the statement of activities. This deficit was created from the implementation of GASB Statement 68 (Net Pension Liability) in fiscal year 2015 and the implementation of GASB Statement 75 (Total OPEB Liability) in 2018. The City expects to eliminate the deficit via increased pension and OPEB contributions consistent with the amortization schedules provided by the City's pension and OPEB administrators. (87)

CITY OF PLACENTIA

NOTES TO BASIC FINANCIAL STATEMENTS
JUNE 30, 2022
NOTE 14 PRIOR PERIOD ADJUSTMENTS
Beginning net position (deficit) was restated as follows:

Governmental Business -Type
Activities Activities
Total
Net Position at July 1, 2021, as Previously Reported $ 39,254,203 $ 8,581,358 $ 47,835,561 Restatement Due to Compensated Absences 1,494,165 - (28,181,307) Restatement Due Fire UAL (1,431,676) - (1,431,676)
Net Position at July 1, 2021, as Restated $ 39,316,692 $ 8,581,358 Net Deficit at July 1, 2021, as Previously Reported
Restatement to Correct for Revenue Recorded
as Unearned in the Prior Year in Error
Fiduciary
Funds
RDA
Successor
Agency
$ (13,454,422)
640,432
Net Deficit at July 1, 2021, as Restated $ (12,813,990) 18,222,578
(88)

REQUIRED SUPPLEMENTARY INFORMATION
(UNAUDITED)

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CITY OF PLACENTIA

BUDGETARY COMPARISON SCHEDULE -

GENERAL FUND
YEAR ENDED JUNE 30, 2022

REVENUES
Taxes
Intergovernmental
Licenses and Permits
Fines and Forfeitures
Investment Income
Charges for Services
Leases and Rents
Miscellaneous
Total Revenues

EXPENDITURES
Current:

General Government
Public Safety
Public Works
Community Development
Community Services
Capital Outlay
Debt Service:

Principal Retirement
Payment to Refunding Bond Escrow Agent
Interest and Fiscal Charges
Debt Issuance Costs
Total Expenditures

REVENUE OVER (UNDER) EXPENDITURES

OTHER FINANCING SOURCES (USES)
Issuance of Debt
Payment to Escrow for Refunding Debt
Transfers In
Transfers Out
Total Other Financing Sources (Uses)

NET CHANGE IN FUND BALANCE
Fund Balance - Beginning of Year

FUND BALANCE - END OF YEAR
Budc
eted Amounts
Original
$ 37,372,300
265,000
1,874,900
444,200
50,000
1,155,700
1,293,400
947,300
43,402,800
11,744,600
16,081,300
4,142,600
1,276,000
2,357,100
4,911,700
2,094,500
307,600
Final
$ 40,218,145
274,000
2,029,900
444,200
67,000
1,175, 700
1,293,400
983,988
Actual
Amounts
$ 41,621,461
952,389
2,440,102
503,302
(323,152)
1,263,215
1,422, 831
785,684
Variance with
Final Budget
Positive
(Negative)
$ 1,403,316
678,389
410,202
59,102
(390,152)
87,515
129,431
(198,304)
46,486,333 48,665,832 2,179,499
12,021,455
15,910,968
4,352,813
1,677,522
2,504,689
16,036,738
2,094,500
12,055,475
15,441,982
3,514,281
1,482,732
2,289,940
5,034,753
1,320,810
488,521
307,600 343,759
117,995
42,915,400 54,906,285
(34,020)
468,986
838,532
194,790
214,749
11,001,985
773,690
(488,521)
(36,159)
42, 090, 248 12,934,032
487,400 (8,419,952) 6,575,584 15,113,531
2,855,500
(3,135,600)
(280,100)
9,105,992
(3,139,600)
5,966,392
2,189, 027
(2,069,027)
102,947
3,444,522)
3,221,575)
2,189, 027
(2,069,027)
(9,003,045)
(304,922)
9,187,967
$ 207,300 $ (2,453,560) 3,354,009 $ 5,807,569
See accompanying Notes to Budgetary Comparison Schedules. (89)
20,230,471
$ 23,584,480

CITY OF PLACENTIA

BUDGETARY COMPARISON SCHEDULE -

CITYWIDE DEVELOPMENT IMPACT FEE SPECIAL REVENUE FUND
YEAR ENDED JUNE 30, 2022

REVENUES
Charges for Services
Investment Earnings
Total Revenues

EXPENDITURES
Current:

Public Safety
Capital Outlay
Total Expenditures

REVENUE OVER (UNDER) EXPENDITURES

NET CHANGE IN FUND BALANCE
Fund Balance - Beginning of Year

FUND BALANCE - END OF YEAR
Budceted Amounts
Oricinal Final
Variance with
Final Budget
Actual Positive
Amounts LNegative)
$ - $ $
9,138
9,138
9,138 9,138
10,283 (10,283)
1,102,500 3,813,904 1,109,219 2,704,685
1,102,500 3,813,904 1,119,502 2,694,402
(1,102,500) (3,813,904) (1,110,364) 2,703,540
$ (1,102,500) $ (3,813,904) (1,110,364) $ 2,703,540
4,791,624
$ 3,681,260
See accompanying Notes to Budgetary Comparison Schedules. (90)

CITY OF PLACENTIA

NOTES TO BUDGETARY COMPARISON SCHEDULES
JUNE 30, 2022
Budgetary Control and Accounting Policy
The City prepares its budgets on the basis of estimated revenues and expenditures and, accordingly, the budget amounts included in the accompanying financial statements are presented on a basis substantially consistent with generally accepted accounting principles. Encumbrance accounting is utilized during the fiscal year, whereby purchase orders, contracts, and other commitments are recorded in order to control appropriations. However, at fiscal year-end, all appropriations lapse.

Accordingly, encumbrances are cancelled and generally are re -appropriated as part of the following year's budget. Encumbrances are not included in reported expenditures.

Annual budgets are adopted for the General Fund, Special Revenue Funds, Debt Service Funds, and Capital Projects Funds. The City Council approves total budgeted appropriations and any amendments to appropriations throughout the year. In 2022, the City did not create a budget for the following governmental special revenue funds: Park Development, Traffic Offender, Sewer Construction, Community Based Transitional Housing Grant, and Orangethorpe Corridor.

The budgetary level of control for all governmental fund types is the fund level. The City Administrator has the discretion to transfer appropriations between departments within a fund, but transfers between funds must be approved by the City Council.
(91)

CITY OF PLACENTIA

SCHEDULE OF THE CITY'S PROPORTIONATE SHARE OF THE NET PENSION LI ABILITIES AND REL ATED RATIOS -

MISCELLANEOUS PLAN

LAST TEN FISC AL YEARS
YEAR ENDED JUNE 30, 2022
M easurement Period, Year Ended
Pla n's Proportion of the Ne t Pe nsion Liability
Pla n's Pro portionate Share of the Ne t Pension (Asset) Liability Plan's Covered Payroll
Pla n's Pro portio nate Sha re of the Net Pe nsion Liability as a Pe rcentage of Cov ere d Payroll
Plan's Fiduciary Net Position
Plan's Fiduciary Net Position as a Percentage of the
Total Pension Liability
Plan's Proportionate Share of Aggregate Employer
Contributions
Notes to Schedule:

Benefit Changes:

There were no changes in benefits.
6/30/2021 6/30/2020 6/30/2019 6/30/2018 6/30/2017 6/30/2016 6/30/2015 6/30/2014 -0.45585% 0.38926% 0 .14843 % 0.14479% 0 .14212% 0.14024% 0.13337% 0.13850% $ (8,655,720) $ 16,419,169 5 15,209,436 $ 13,952,246 $ 14,094,828 5 12,135,165 $ 9,154,245 $ 8,617,803 $ 4,587,533 $ 4,453,916 $ 4,324,190 $ 4,198,243 $ 4,075,964 $ 4,140,888 $ 3,220,454 $ 3,712,315 -188 .68% 368.65% 351 .73 % 332.34% 345.80 % 293 .06% 284.25% 232.14 % $ 67,193,906 $ 40,663,791 $ 41,142,220 $ 40 ,682,189 $ 39,816,871 $ 38,103,697 $ 40,735,920 $ 42,161,022 114 .79 % 71 .24 %

73.01 % 74 .46 % 73 .86% 75 .85% 81.65 % 83 .03 %
$ 2,642,842 $ 1,383,994 $ 1,139,534 $ 932,993 $ 785,438 $ 667,441 $ 383,155 $ 412,406 Changes in Assumptions:

From fiscal yea r June 30, 2015 to June 30, 2016:

G ASB 68, paragraph 68 states that the long-term expected rate of return should be determined ne t of pension pla n in vestment expense but witho ut r educti on for pension pla n administrative expense. The discount rate of 7. 50% used for the June 30, 2014 measure ment date was net of administrative exp enses. The discou nt rate of 7.65% used fo r the Ju ne 30, 2015 measuremen t da te is without reduction of pension plan administrative expense.

From fiscal year June 30, 2016 to June 30, 2017:

There were no changes in assumptions.

From fiscal year Jun e 30, 2017 to June 30, 2018:

In fiscal year 2017-2018, the financial reporting discount rate was reduce d from 7. 65% to 7.15%. Deferred outflows of resources and deferr ed inflows of resources fo r cha nges of assumptions represent the unamortized portion of this assumption change and the unamo rtize d portion of the c hanges of assumptions r el ated to prior measureme nt periods.

Fro m fisca l year June 30, 2018 to June 30, 2019:

In 2018, demographic assumptions and inflation rate were changed in accordance to the CaIPERS Experience Study and Review of Actuarial Assumptions D ecember 2017. There were no changes in the discou nt rate.

From fiscal year June 30, 2019 to June 30, 2020:

In fiscal year 2019-2020, the financial reporting disco unt rate was reduced from 7.375% to 7.150%. The inflation rate was reduced from 2.75% to 2.50% in fiscal yea r 2019-2020.

Fro m fiscal year June 30, 2020 to June 30, 2021:

The re were no chan ges in assumptions.

From fiscal year June 30, 2021 to June 30, 2022:

There we re no chan ges in assumptions.
'Historical information is presented only for measurement periods after GA SB 68 implementation. (92)

CITY OF PLACENTIA

SCHEDULE OF THE CITY'S PROPORTIONATE SHARE OF THE NET PENSION LIABILITIES AND RELATED RATIOS -

S AFETY PL AN

L AST TEN FISC AL YE ARS
YEAR ENDED JUNE 30, 2022
Me asurement Perio d, Year Ended '
Plan's Proportion of the Net Pension Liability
Plan's Proportionate Share of the Net Pension (Asset) Liability Plan's Covered Payroll
Plan's Proportionate Share of the Net Pension Liability as a Percentage of Covered Payroll
6/30/2021 6/30/2020 6/30/2019 6/30/2018 6/30/2017 6/30/2016 6/30/2015 6/30/2014 -0.41630% 0.44230% 0 .26351% 0.27222 % 0 .27242 % 0.28572% 0.30267% 0.30596% $ (14,609,905) $ 29,467,303 $ 27,002,144 $ 26,231,540 $ 27,017,047 $ 24,723,412 $ 20,774,757 $ 19,038,500 $ 4,381,633 $ 4,254,013 $ 4,130,110 $ 4,009,816 $ 3,893,025 $ 4,142,921 $ 4,074,947 $ 4,323,789 0 .00% 692 .69% 653.79% 654 .18 % 693 .99 % 596.76% 509.82% 440.32% Plan's Fiduciary Net Position $ 113,454,370 $ 69,454,497 $ 69,385,418 $ 65,913,238 $ 62,459,293 $ 58,150,629 $ 60,121,518 $ 61,484,214 Plan's Fiduciary Net Position as a Percentage of the
Total Pension Liability
114.78 % 70.21%

71.99% 71 .53 %
69 .81% 70.17 %

74.32 % 76.36 %
Plan's Proportionate Share of Aggregate Employer
Contributions $ 6,061,344 $ 2,517,884 $ 2,108,590 $ 3,034,432 $ 2,753,462 $ 2,568,441 $ 2,175,167 $ 2,157,763 Notes to Schedule:

Bene fit Change s:

There were no changes in benefits.

Changes in Assumptions:

From fiscal year Jun e 30, 2015 to June 30, 2016:

GASB 68, paragraph 68 states that the lo ng-term e xpected ra te of retu rn should be determined n et of pension pla n investment expense but with out red u for pension plan administrative expense. The discount rate of 7.50% used for the June 30, 2014 measureme nt date was net of administrative expenses. discoun t rate of 7.65% used for the June 30, 2015 measurement date is without reduction of pension plan administrative expense.

From fiscal year June 30, 2016 to June 30, 2017:

There were no changes in assumptions.

From fiscal year June 30, 2017 to June 30, 2018:

In fiscal year 2017-2018, the financial repo rting disco unt rate was reduced fro m 7.65% to 7. 15%. Deferred outflo ws of resources and deferred inflows of resources for changes of assumptions represent the unamortized portio n of this assumption change and the una mortized po rtion of the changes of assu related to prior measure ment periods.

Fro m fiscal year June 30, 2018 to June 30, 2019:

In 2018, demographic a ssumptions and inflation rate were changed in accordance to the CaIPERS Experience Study an d Review of A ctuarial Assumptic Dec ember 2017. There were no changes in the discount rate.

From fiscal year June 30, 2019 to June 30, 2020:

In fiscal year 2019-2020, the financial reporting disco unt rate was redu ced fro m 7.375% to 7.150%. The in fla tion rate was reduced fro m 2.75% 10 2.50% fiscal year 2019-2020.

From fiscal year June 30, 2020 to June 30, 2021:

There were no changes in assumptions.

From fiscal ye ar Ju ne 30, 2021 to June 30, 2022:

There were no changes in assumptions.

Historical information is presented on ly for measurement periods after GASB 68 implementatio n. (93)

CITY OF PLACENTI A

SCHEDULE OF CITY'S PENSION CONTRIBUTIONS -

MISCELLANEOUS PLAN

LAST TEN FISCAL YE ARS
YEAR ENDED JUNE 30, 2022
Fisca l Ye ar'
Contractually Determined Contribution
(Actu arially Determined)
Con tribu tion s in Relation to the Ac tuarially
Determine d Contributio ns
Contribution Deficiency (Excess)
Covere d Payro ll
Contributio ns as a Pe rc entage of Covered Payroll
No tes to Sche dule:

Valuation Date
Methods and A ssumptions Used
to De termine
Contribution Rates:

Actuarial Cos t Metho d
Amo rtization Me thod
Asset Valuatio n M ethod
Infla tion
Salary Incre ases
Inve stment Rate of Retum
Retirement A ge
Mortality
2021-22 2020-21
2019-20 2018-19
2017-18 2016-17 2015-16 2014-15
$ 589,881 $ 1,516,621 $ 1,383,994 $ 1,139,534 $ 932,993 $ 785,438 $ 667,441 $ 383,155 (589,881) (17,663,643) (1,383,994) (1,139,534) (932,993) (785,438) (667,441) (383,155) S S (16,147.022) $ $ - $ - $ $ - $
$ 4,725,159 $ 4,587,533 $ 4,453,916 $ 4,324,190 $ 4,198,243 $ 4,075,964 $ 4,140,888 $ 3,220,454

0.00 % 385.04% 31.07% 26.35 % 22.22% 19 .27 % 16.12 % 11 .90% 6/30/2020 6/30/2019 6/30/2018 6/30/2017 6/30/2016 6/30/2015 6/30/2014 6/30/2013 Entry age Entry age Entry age Entry age Entry age Entry age Entry age Entry age (1) (1) (1) (1) (1) (1) (1) (1)
Fair Value Fair Value Fair Value Fair Val ue F air Value Fair Value Fair Value 15 Year Smoothed
Market Method

2. 50% 2.50% 2.50% 2.75% 2.75% 2.75 % 2 .75 % 2.75 %
(2) (2) (2) (2) (2) (2) (2) (2)

7.150% (3) 7.150% (3) 7.150% (3) 7.375% (3) 7.50 % (3) 7.50% (3) 7.50 % (3) 7.50% (3) (4) (4) (4) (4) (4) (4) (4) (4)
(5) (5) (5) (5) (5) (5) (5) (5)
(1) Level percentage of pa yroll, closed
(2) Depending on age, se rvice , and type of employmen t (3) Net of pen sion pla n inve stment expe nse, including inflation (4) 50 for all plans with the exception of 52 for M iscellaneous PEPRA 2%@ 62— (5) Mortality assumptions are based on mortality rates resulting from the mo st rec ent CaIPERS Experie nce Study adopte d by the CaIPERS Board.

Historical information is presented only for measurement periods after GASB 68 implementation. (94)

CITY OF PL ACENTIA

SCHEDULE OF CITY'S PENSION CONTRIBUTIONS -

S AFETY PLAN

L AST TEN FISCAL YE ARS
YEAR ENDED JUNE 30, 2022
Fiscal Year
Contractually Determined Contribution
(A ctuarially Determined)
Contributions in Relation to the Actuarially
Dete rmined Contributions
Contribution Deficiency (Excess)
Covere d Payroll
Contributio ns as a Percentage of Covered Payroll
Notes to Sche dule:

Valuation Date
Methods and Assumptions Used
to Determine
Contribution Rates:

Actu arial Co st Me thod
Amortizatio n Metho d
Asset Va luation Method
Infla tion
Salary Increases
Investme nt Rate of Return
Retiremen t Age
M orta lity
2021-22 2020-21
2019-20 2018-19
2017-18 2016-17
2015-16 2014-15
$ 1,015,425 $ 2,561,365 $ 2,519,683 $ 2,108,590 $ 3,034,432 $ 2,753,462 $ (1,015,425) (30,597,527)
(2,519,683) (2,108,590)
$ (28,036,162) $ $
(3,034,432) (2,753,462)
$ $
2,568,441 $ 2,175,167
(2,568,441) (2,175,167)
$ $
$ 4,513,082 $ 4,587,533 $ 4,254,014 $ 4,130,110 $ 4,009,816 $ 3,893,025 $ 4,142,921 $ 4,074,947

22.50% 666 .97 %

59.23% 51.05%

75.68% 70 .73% 62.00% 53 .38%
6/30/2020 6/30/2019 6/30/2018 6/30/2017 6/30/2016 6/30/2015 6/30/2014 6/30/2013 Entry age Entry age Entry age Entry age Entry age Entry age Entry ag e Entry age (1. 00) (1. 00) (1) (1) (1) (1) (1) (1)
Fair Value Fair Value Fair Value Fair Value Fair Value Fair Value Fair Valu e 15 Y ear Sm oothed
Mark et Meth od

2.50% 2.50% 2. 50% 2 .75% 2 .75% 2.75% 2 .75 % 2.75%
(2) (2) (2) (2) (2) (2) (2) (2)

7.150% (3) 7.150% (3) 7.150% (3) 7.375% (3) 7.50 % (3) 7 .50 % (3) 7 .50 % (3) 7 .50% (3) (4) (4) (4) (4) (4) (4) (4) (4)
(5) (5) (5) (5) (5) (5) (5) (5)
(1) Level perce ntage of payroll, closed
(2) Depending on age , serv ice , an d type of employme nt (3) Net of pension plan investment expense, including in flation (4) 50 fo r all plans with the e xception of 52 for Misce llaneo us PEPRA 2%@ 62" (5) Mortality assumptions are based on mortality rate s resulting from the most recent Ca tPERS Experien ce Study ado pte d by the Ca tPERS Boa rd. 1 Histo rical information is presente d only for measurement periods after G ASB 68 implementation. (95)

CITY OF PLACENTIA

SCHEDULE OF CHANGES IN NET OPEB LI ABILITY AND RELATED RATIOS

LAST TEN FISC AL YEARS
YEAR ENDED JUNE 30, 2022
Measurement Period, Year Ending: ' 6/30/2021 6/30/2020 6/30/2019 6/30/2018 6/30/2017 Total OPEB Liability:

Service Cost $ 532,568 $ 359,454 $ 542,976 $ 569,606 $ 675,000 Interest 691,435 919,735 1,092,405 1,032,870 899,000
Changes of Benefit Terms - - - -
Differences Be twee n Expecte d and Actual Experience (4,989,665) (2,606,242) Changes of Assumptions (1,506,167) 4,699,117 332,593 (1,089,486) (3,058,000) Be nefit Payments, Including Refunds of Member
Contributions (1,143,510) (1,142,314) (1,112,888) (1,107,000) (1,116,000 Net change in Total OPEB Liability (6,415,339) 4,835,992 (1,751,156) (594,010) (2,600,000) Total OPEB Liability - Beginning 31,325,826 26,489,834 28,240,990 28,835,000 31,435,000 Total OPEB Liability - Ending (a)
OPEB Fiduciary Net Position:

Contributio ns - Employer
Net Investment Income
Benefit Payments, Including Refunds of M ember
Contributions
Administrative Expense
Net Change in Plan Fiduciary Net Position
Plan Fiduciary Net Position - Be ginning
Plan Fiduciary Net Position - Ending (b)
Plan Net OPEB Liability - Ending (a) - (b)
Plan Fiduciary Net Positio n as a Percentage of the
Total OPEB Liability
Cove red Payroll
Plan Net OPEB Liability as a Percentage of Covered
Payroll
Notes to Sche dule:

Fo r the June 30, 2021, measurement date, the discount rate was updated based on the municipal bond rate as of the measurement date. 1 Historical info rmation is only pre sented for measurement periods after GASB 75 implementation. $ 24,910,487 $ 31.325,826 $ 26,489.834 $ 28.240,990 $ 28,835,000 $ 1,132,073 $ 1,146,160 $ 1,142,314 $ 1,112,888 $ 1,116,000 (1,132,073) (1,146,160) (1,142,314) (1,112,888) (1,116,000) $ 24,910,487 $ 31,325,826 $ 26,489,834 $ 28,240,990 $ 28,835,000

0.00% 0 .00% 0 .00 %
0 .00% 0.00%
$ 17,448,843 $ 13,993,405 $ 12,286,189 $ 11,810,189 $ 9,367,000 0% 224% 216%
(96)
239% 308%

CITY OF PL ACENTIA

SCHEDULE OF CITY'S OPEB CONTRIBUTIONS

LAST TEN FISCAL YEARS
YE AR ENDED JUNE 30, 2022
Fisca l Year 1
Actuarially Determined Contribution
Contributions in Relation to the Actuarially Determined Contribution
Contribution Deficiency (Excess)
Covered Payroll
Co ntributio ns as a Percentage of Covered Payroll
Notes to Schedule:

Valuation Date
M ethods and Assumptio ns Used to Determine
Contribution Rates:

Actuarial Co st M ethod
Amortization M ethod/Period
Inflation
Salary Increases
Payroll Growth
Discount Rate
Mortality, Retirement, Disability, and Termination
Mortality Improvement
2021-22
2020-21 2019-20
$ 1,132,073 $ 1,146,160 $ 1,142,314
(1,132,073)
(1,146,160) (1,142,314)
$ $
2018-19
2017-18
$ 1,112,888 $ 1,107,000
(1,112,888)
(1,107,000)
$ 17,448,843 $ 13,993,405 $ 12,286,189 $ 11,810,189 $ 11,466,203

0.00% 8.19 % 9.30% 9.42 %
6/30/2021 6/30/2020 6/30/2019 6/30/2017
Entry Age Normal
Level Percentage of Payroll

2.50% Annually
Aggregate 2.75% Annually, Merit - CaIPERS 2000-2019 Experi enc e Study

2.75%

2.21 % (Bond Buyer 20 -Bond Index)
CaIPERS Experience Study 2000-2019
Post -retirement mortality projected fully generational with Scale MP -2021 Historical information is only presented for measurement periods after GASB 75 implementation. (97)
9 .65 %
6/30/2017

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(98)

SUPPLEMENTARY INFORMATION

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CITY OF PLACENTIA

SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE -

BUDGET AND ACTUAL

DEBT SERVICE FUND (MAJOR FUND)
YEAR ENDED JUNE 30, 2022
Variance with
Final Budget
Budgeted Amounts Actual Positive
Oricinal Final Amounts (Negative)

REVENUES
Investment Earnings
Total Revenues

EXPENDITURES
Debt Service:

Principal Retirement
Interest and Fiscal Charges
Debt Issuance Costs
Total Expenditures

REVENUE OVER (UNDER) EXPENDITURES

OTHER FINANCING SOURCES
Issuance of Debt
Transfers In
Transfers Out
Total Other Financing Sources

NET CHANGE IN FUND BALANCE
Fund Balance - Beginning of Year

FUND BALANCE - END OF YEAR
$ 1,582 $ 1,582
1,582 1,582
360,000 307,500 1,060,000 (752,500)
2,026,600 2,026,600 2,026,072 528
700,000 752,500 63,810 688,690
3,086,600 3,086,600 3,149,882 63,282)
(3,086,600) (3,086,600) (3,148,300) (61,700)
700,000 752,500 - (752,500)
53,000 (53,000) 3,069,763 3,122,763
- (78,594) 78,594)
753,000 699,500 2,991,169 2,291,669
$ (2,333,600) $ (2,387,100) (157,131) $ 2,229,969
6,620,623
$ 6,463,492
(99)

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(100)

NONMAJOR GOVERNMENTAL FUNDS
Miscellaneous Grants Special Revenue Fund — to account for federal, state, county, or other grants received which are not otherwise separately accounted for in other funds.

Park Development Special Revenue Fund — to account for in lieu fees charged to developers on a per unit basis for park development and rehabilitation.

Street Lighting Special Revenue Fund — to account for funds received from special assessments on property owners to provide street lighting in areas of the City not covered by the County lighting district.

Measure M Special Revenue Fund — to account for funds received by the City as a result of the voter - approved ballot measure in 1990 and extended by voter approval in 2006 to increase sales tax by 1/2°/0 in Orange County to fund transportation projects.

Storm Drain Construction Special Revenue Fund — to account for funds restricted by state law to be spent on storm drain construction, which are received from acreage fees placed on developers at the time of development. The City is divided into eight storm drain areas and funds can be expended only within the area in which funds are collected.

Thoroughfare Construction Special Revenue Fund — to account for funds restricted by City ordinance to be spent for traffic signal, bridge, and culvert construction, which are received from acreage fees placed on developers at the time of development.

Asset Seizure Special Revenue Fund — to account for monies seized from criminal activities. Revenues are restricted for use in law enforcement.

Traffic Offender Special Revenue Fund — to account for revenue generated from driving under the influence (DUI) administrative impound fees that are restricted to be spent on traffic enforcement activities, including, but not limited to, personnel, training, and equipment costs.

Supplemental Law Enforcement Special Revenue Fund — to account for the receipts and expenditures of funds resulting from the Citizen's Option for Public Safety (COPS) program, a state funded program, which are restricted for front line municipal police services.

Air Quality Special Revenue Fund — to account for the City's portion of motor vehicle registration fees collected pursuant to AB2766 passed during the 1990 state legislative session. This fee was levied to fund programs to reduce air pollution from mobile sources, such as cars, trucks, and buses.

Landscape Maintenance District 92-1 Special Revenue Fund — to account for benefit assessments levied under the Landscaping and Lighting Act of 1972, restricted for maintenance, operation, and administration of landscape improvements in certain areas of the City.

Housing and Community Development Special Revenue Fund — to account for U.S. Housing and Community Development Department grants requiring segregated fund accounting, such as the Community Development Block Grant program.
(101)

NONMAJOR GOVERNMENTAL FUNDS (CONTINUED)
Gasoline Tax Special Revenue Fund — to account for receipts and expenditures of money apportioned under Streets and Highways Code Sections 2103, 2105, 2106, 2107, and 2107.5 of the state of California. These funds are earmarked for maintenance, rehabilitation, or improvement of public streets.

Sewer Construction Special Revenue Fund — to account for funds restricted by state law to be spent on sewer construction, which are received from acreage fees placed on developers at the time of development.

PEG Special Revenue Fund — to account for a portion of funds received from cable television franchise fees that are restricted for use for Public, Educational, and Governmental (PEG) access channels and related programming.

Affordable Housing in Lieu Fund — to account for the receipt and expenditure of developer fees restricted for affordable housing purposes.

SBJ Gas Tax Fund — to account for the receipts and expenditures of Road Maintenance and Rehabilitation Account (RMRA) funds resulting from the Road Repair and Accountability Act of 2017 (SB 1). Funds are restricted for maintenance, rehabilitation or improvement of streets, freeways, bridges, and other transit related improvements.

North Orange County Public Safety Grant Fund — to account for the receipts and expenditures of the North Orange County Public Safety Task Force (NOC) grant funds to the City. Funds are restricted to be used for law enforcement activities, including, but not limited to, pertaining to violence prevention, intervention, and suppression activities.

Community Based Transitional Housing Grant Fund — to account for the receipts and expenditures of the Community -Based Transitional Housing Program Grant awarded by the state of California Department of Finance. Funds are restricted to be used to provide transitional support housing that provides treatment and reentry programming to individuals who will benefit from those services.

TOD Impact Fee Special Revenue Fund — to account for the receipts and expenditures of new development impact on the City's sewer collection system in the City's Transit -Oriented Development Zone (TOD). Funds are restricted within the TOD project area, including, but not limited to acquisition, financing, construction, and reconstruction of sanitary or sewer facilities and infrastructure in the TOD.

Placentia Regional Navigation Center Special Revenue Fund — to account for the receipts and expenditures related to the construction and operation of the Placentia Regional Navigation Center.

Revenues include the Homeless Emergency Aid Program (HEAP) Grant and SB2 funds. Future revenue sources will include reimbursements from the North Orange County Cities.

General Plan Update Fee Fund — to account for the accumulation of General Plan update fees that are charged on building permits. Expenditures are restricted to update the City General Plan or other specific plans.

Technology Impact Fee Fund — to account for the accumulation of technology fees charged on building permits. Expenditures are restricted for the acquisition and construction of technology improvements. (102)

NONMAJOR GOVERNMENTAL FUNDS (CONTINUED)
OCATT Fund — to account for public safety staff assigned to the Orange County Auto Theft Task Force (OCATT). Activities include auto theft, including, but not limited to, prevention, intervention, and suppression activities.

Housing Successor Fund — to account for the residual balance of the former low- and moderate -income housing fund of the former Placentia Redevelopment Agency, and revenues and expenditures related to such housing projects and programs.

Orangethorpe Corridor Fund —to account for financing and construction of all rail projects within the boundaries of the City.

Cal Recycle Grant Fund — to account for the receipts and expenditures related to the funding received from CalRecycle grants related to recycling and material diversion programs.

American Rescue Plan Act Fund — to account for the receipts and expenditures related to the American Rescue Plan Act which was provided to fund additional relief for individuals and business affected by the coronavirus pandemic.

City Capital Projects Fund — to account for and report financial resources that are restricted, committed, or assigned for the acquisition or construction of major capital facilities within the boundaries of the City.

Gas Tax Debt Service Fund — to account for the receipt and expenditure of gas tax revenues pledged for the payment of debt service on debt payable from Gas Tax proceeds. (103)

CITY OF PLACENTI A

CO MBINING BAL ANCE SHEET

NONM AJOR GOVERNMENTAL FUNDS
JUNE 30, 2022
Special Revenue Funds
Miscellan eous Park Street Storm Drain Thoroughfare
Grants Development Lightinc Measure M Construction Construction Asset Seizure ASSETS
Cash and Investments
Re ceivables:

Accounts
Grants
Loans a nd Notes
Land Held for Resale
$ 20,193 $ 49,716 $ 675,684 $ 530 $ 4,752 $ 230,492
1,128 106,819
Total Assets $ - $ 20,193 $ 50,844 $ 782,503 $ 530 $ 4,752 $ 230.492

LIABILITIES, DEFERRED INFLOWS

OF RESOURCES, AND FUND BALANCES

LIA BILITIES
Accounts Payable
Accrued Liabilities
Retentions Payable
Due to O ther Funds
Unearned Revenue
Total Liabilities

DEFERRED INFLOWS OF RESOURCES
Unavailable Revenues
Total De fe rred Inflows of Re so urces

FUND BALANCES
Restricted
Unassigned (Deficit)
Total Fund Balances
$ 54,787 $
(552)
164,903
$ 50,844 $ 2,690 $
$ 20,360
219,138 50,844 2,690 20,360
20,193
(219,138) -
(219,138) 20,193
779,813 530 4,752 210,132
779,813 530 4,752 210,132
Total Liabilities, Deferred Inflows of
Resources, and Fund Balances $ - $ 20,193 $ 50,844 $ 782,503 $ 530 $ 4,752 $ 230,492 (104)

CITY OF PLACENTIA

COMBINING BALANCE SHEET (CONTINUED)

NON MAJOR GOVERN MENT AL FUNDS
JUNE 30, 2022
Special Revenu e Funds
Supplemental Landscape Housing and
Traffic Law Maintenance Community Sewer
Offender Enforcement Air Quality District 92-1 Development Gasoline Tax Construction ASSETS
Cash and Investments
Receivables:

Accounts
Grants
Lo ans and Notes
Land Held for Resale
To tal Asse ts

LIA BILITIES, DEFERRED INFLOWS

OF RESOURCES, AND FUND BALANCES

LIA BILITIES
A ccounts Pa yable
Accrued Liabilities
Retentions Payable
Due to Other Funds
Unearned Revenue
To tal Liabilities

DEFERRED INFLOWS OF RESOURCES
Unava ilable Re venues
Total Deferred Inflows of Resources

FUND BALANCES
Restricted
Unassigned (Deficit)
To tal Fund Balances
Total Liabilities, Defe rred Inflows of
Resources, and Fund Balances
$ 4,571 $ 214,156 $ 202,385 $
1,126 16,831
5,877 502,150
$ 501 $ 22,019
97,145 -
$ 5,697 $ 214,156 $ 219,216 $ 5,877 $ 502,150 $ 97,646 $ 22,019 $ - $ - $ $ 32,704 $ $ 9,900 $
- - 4,299
- - - 10,602
- 39,490 713,863 87,245
- - 76,493 724,465 97,145
16,831 - 427,548
16,831 - 427,548
5,697 214,156 202,385 - - 501 22,019
- - - (70,616) (649,863) -
5,697 214,156 202,385 (70,616) (649,863) 501 22,019
$ 5,697 $ 214,156 $ 202,385 $ 5,877 $ 74,602 $ 97,646 $ 22,019 (105)

CITY OF PLACENTIA

COMBINING BALANCE SHEET (CONTINUED)

NON MAJOR GOVERN MENT AL FUNDS
JUNE 30, 2022
Special Revenue Funds
ASSETS
Cash a nd Inv estments
Receivables:

Accounts
G rants
Loans and Notes
Land Held for Re sale
Total Assets

LIA BILITIES, DEFERRED INFLOWS

OF RESOURCES, A ND FUND BALANCES

LIABILITIES
Accounts Payable
Accrued Liabilities
Retentions Payable
Due to Other Funds
Unearned Revenue
Total Liabilities

DEFERRED INFLOWS OF R ESOURCES
Unavailable Revenue s
Total Deferred Inflows of Resources

FUND BALANCES
Restricted
Unassigned (Deficit)
Total Fund Balances
Total Liabilities, Deferred Inflo ws of
Resources, and Fund Balances
Affordable Community Based Placentia
Housing NOC Public Transitional TOD Regional
PEG In -Lieu SB1 Gas Tax Safety Grant Housing Gr ant Impact Fee Navigation Center $ $ 36,827 $ 962,002 $ 382,680 $ 195 $ 3,501,647 $
21,089 180,306 1,038,930
$ 21,089 $ 36,827 $ 1,142,308 j 382,680 $ 195 $ 3,501,647 $ 1.038,930 $ 179 $ - $ 289,842 $ - $ - $ 96,595 $
(205) - 9,260 77
26,316 9,045
18,205 - - 118 - 1,208,745
- 83,000 -
18,179 316,158 92,260 195 105,640 1,208,745
- 1,038,930
- 1,038,930
36,827 826,150 290,420 3,396,007
2,910 - - - - (1,208,745)
2,910 36,827 826,150 290,420
3,396,007
1,208,745)
$ 21,089 $ 36,827 $ 1,142,308 $ 382,680 $ 195 $ 3,501,647 $ (106)

CITY OF PLACENTI A

COMBINING BALANCE SHEET (CONTINUED)

NONMAJOR GOVERNMENTAL FUNDS
JUNE 30, 2022
Special Revenue Funds
General Plan Technology Housing Orangethorpe Cal Recycle American Update Fee Impact Fe e Successor C orridor Grant Rescue Plan ASSETS
Cash and Investments
Receivables:

Acco unts
Grants
Loans and Notes
Land He ld for Resale
Total Assets

LIABILITIES, DEFERRED INFLOWS

OF RESOURCES, A ND FUND BALANCES

LIABILITIES
Accounts Payable
Accrued Liabilitie s
Retentions Payable
Due to Othe r Funds
Unearne d Revenue
Total Liabilities

DEFERRED INFLOWS OF RESOURCES
Unavailable Re venues
Total Deferred Inflows of Resources

FUND BALA NCES
Restricted
Unassigned (Deficit)
Total Fund Balances
Total Liabilities, Deferred Inflows of
Reso urces, and Fund Balances
$ 840,598 $ 393,236 $ 407,189 $ 168 $ 86,135 $
- 1,800
- 656,527
1,036,760
$ 840,598 $ 393,236 $ 2,102,276 $ 168 $ 86,135 $
$ 3,909 $ 3,400 $
3,909 3,400
- 112,778
- 112,778
$ 168 $ $
86,117
168 86,117
836,689 389,836 1,989,498 18
836,689
389,836 1,989,498 - 18
$ 840,598 $ 393,236 $ 2,102,276 $ 168 $ 86,135 $
(107)

CITY OF PL ACENTIA

CO MBINING BALANCE SHEET (CONTINUED)

NONM AJOR GOVERN MENTAL FUNDS
JUNE 30, 2022
Capital Debt
Pro "ects Fund Service Fund
ASSETS
Cash and Investments
Receivables:

Accounts
Grants
Loans and Notes
Land Held for Resale
Total Assets

LIABILITIES, DEFERRED INFLOWS

OF RESO URCES, AND FUND BALANCES

LIABILITIES
Accounts Payable
Accrued Liabilities
Retentions Payable
Due to Other Funds
Unearned Revenue
Total Liabilities

DEFERRED INFLOWS OF RESOURCES
Unavailable Revenue s
Total Deferred Inflows of Resources

FUND BA LANCES
Restricted
Unassigned (Deficit)
Total Fund Balances
Total Liabilities, Deferred Inflows of
Resources, and Fund Balances
City Capital
Pro ects
37,429
Gas Tax
Total Other
Governmental
Funds
$ 78,696 $ 8,114,372
1,973,201
37,429
656,527
1,036,760
$ 37,429 $ 78 .696 $ 11,818_289
$ 249,287 $ $ 814,665
12,879
34,614 - 80,577
324,335 - 2,556,904
169,117
608,236 - 3,634,142
37,429 1,633,516
37,429 - 1,633,516
- 78,696 9,304,319
(608,236) - (2,753,688)
1608,2361 78,696 6,550,631
$ 37,429 $ 78,696 $ 11,818,289
(108)

CITY OF PLACENTIA

C OMBINING STATE MENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES

NON MAJOR GOVERNMENT AL FUNDS
YE AR ENDED JUNE 30, 2022
Special Reve nue Funds
Miscellaneous Park Street Storm Drain Thoroughfare
Grants Development Lighting Measur e M Co nstruction Constructio n Asset Seizure

REVENUES
Intergovernmental
Investment Earnings
Charges for Service s
Lease Revenue
Miscellane ous
Total Revenues

EXPENDITUR ES
Current:

Genera l Go vernment
Public Safety
Public Works
Community Deve lo pment
Community Services
Capital Outlay
Debt Service:

Principal Re tire me nt
Interest and Fiscal Charges
Total Expe nditures

REVENUES OVER (UNDER) EXPENDITURES

OTHER FINANCING SOURCES (USES)
Transfers In
Transfers Out
Total Other Financing Sources (Uses)

NET CHANGES IN FUND BALANCES
Fund Balances - Be ginning of Ye ar

FUND BALANCES - END OF YEA R
$ (219,138) $ 20,193 $
$ 267,557 $ - $
- 41
135,984
$ 1,027,353 $
1,262
- $
11 267,557 41 135,984 1,028, 615 11
5,203
- 510,730 -
14,692 - -
411,299 - 492,041 24,000
431,194 510,730
403,055
13,648
908,744 24,000
12 590
12 590
828
72,869
80,805
828 153,674
(163,637) 41 (374,746) 119,871 (23,989) (816) (153,084) - 374,747
- 374,747
(163,637) 41 1 119,871 (23,989) (816) (153,084)
(55,501) 20,152 (1) 659,942 24,519 5,568 363,216
- $ 779,813 $ 530 $ 4,752 $ 210,132
(109)

CITY OF PL ACENTIA

CO MBINING ST ATE MENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES (CONTINUED)

NON MAJOR GOVERN MENT AL FUNDS
YE AR ENDED JUNE 30, 2022
Special Revenue Funds
Supplemental Landscape Housing and
Traffic Law Maintenance Community Sewer
Offender Enforcement Air Quality District 92-1 Development Gasoline Tax Construction

REVENUES
Intergovernmental
Investment Earnings
Charge s for Services
Lease Revenue
Miscellane ous
Total Revenues

EXPENDITURES
Current:

Gene ral Govemment
Public Safety
Public Works
Community Development
Community Service s
Ca pital Outlay
Debt Service:

Principal Retirement
Interest and Fiscal Charges
Total Expe nditure s

REVENUES OVER (UNDER) EXPENDITUR ES

OTHER FINANCING SOURCES (USES)
Transfers In
Transfers Out
Total Other Financing Source s (Uses)

NET CHANGES IN FUND BALA NCES
Fund Balances - Beginning of Year

FUND BA LANCES - END OF YEA R
$
14 $ 161,285 $ 49,003 $
419 325
449,956
$ 155,258 $ 1,217,319 $
501
42 14 161,704 49,328 449,956 155,258 1,217,820 42
427,416 -
506,302
212,035
809,650
427,416 718,337 809,650 -
14 161,704 49,328 22,540 (563,079) 408,170 42
- (100,000) - - (408,122) -
- (100,000) - (408,122) -
14 61,704 49,328 22,540 (563,079) 48 42
5,683 152,452 153,057 (93,156) (86,784) 453 21,977
$ 5,697 $ 214,156 $ 202,385 $ (70,616) $ (649,863) $ 501 $ 22,019 (110)

CITY OF PLACENTIA

COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES (CONTINUED)

NONMAJOR GOVERNMENTAL FUNDS
YEAR ENDED JUNE 30, 2022
Special Revenue Funds

REVENUES
Intergovernmental
Investment Earnings
Charges for Services
Lease Re ve nue
Miscellaneous
Total Revenues

EXPENDITURES
Current:

General Government
Public Safety
Public Wo rks
Co mmunity Development
Community Services
Capital Outlay
Debt Service:

Principal Re tireme nt
Interest and Fiscal Charges
Total Expenditures

REVENUES OVER (UNDER) EXPENDITURES

OTHER FINANCING SOURCES (USES)
Transfers In
Transfers Out
Total O ther Financing Sources (Uses)

NET CHANGES IN FUND BALANCES
Fund Balances - Beginning of Year

FUND BALANCES - END OF YEAR
PEG
Affordable Community Based Placentia
Housing NOC Public Transitional TOD Regional
In -Lie u SB1 Gas Ta x Saf ety Grant Housinc Grant Imp act Fee Navigation Center $ - $ - $ 1,034,090 $ 118,181 $
- 135 1,928 577
82,557 - -
82,557 135 1,036,018 118,758
49,916
18,500
135,421
- - 1,355,681 2,475
49,916
18,500 1,355, 681
$
7,039
85,456
$ 1,515,567
92,495 1,515,567
3 1,810,464
- 378,453 123,943
137,896 3 378,453 1,934,407
32,641 (18,365) (319,663) (19,138) (3) (285,958) (418,840) 32,641 (18,365)
(29,731) 55,192
(319,663)
1,145,813
- 3
- 3
(19,138)
309,558
(285,958)
3,681 ,965
(418,840)
(789,905)
$ 2,910 $ 36,827 $ 826,150 $ 290,420 $ - $ 3,396,007 $
1,208,745)

CITY OF PLACENTI A

CO MBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES (CONTINUED)

NONM AJOR GOVERNMENTAL FUNDS
YE AR ENDED JUNE 30, 2022
Special Revenue Funds
General Plan Technology Housing Orangethorpe Cal R ecycle American Update Fee Impact Fee Successor Corridor Grant Rescue Plan

REVENUES
Intergovernmental
Investment Earnings
Charges for Services
Lease Revenue
Miscellaneous
Total Revenues

EXPENDITURES
Curre nt:

General Govemment
Public Safety
Public Works
Community Develo pment
Community Services
Capital Outlay
Debt Service:

Principal Retirement
Interest and Fiscal Charges
Total Expenditures

REVENUES OVER (UNDER) EXPENDITURES

OTHER FINANCING SOURCES (USES)
Transfers In
Transfers Out
Total Other Financing Sources (Uses)
NET CHANGES IN FUND BALANCES 127,567
1,445
163,222
$
731
86,839
164,667 87,570
37,100 32,340
37,100 32,340
127,567 55,230
Fund Balances - Beginning of Year
$
7,600
130,358
137,958 - 18
$ - $
18 137,958 - 18
55,230 137,958
709,122 334,606
(2,938)
(2,938)
18 (2,938)
1,851,540 2,938
FUND BA LANCES - END OF YEAR $ 836,689 $ 389,836 $ 1,989,498 $ - $ 18 $
(112)

CITY OF PL ACENTIA

COMBINING ST ATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES (CONTINUED)

N ON MAJOR GOVERNMENTAL FUNDS
YEAR ENDED JUNE 30, 2022
Capital Debt
Pro'ects Fund Service Fund

REVENUES
Intergovernmental
Investment Earnings
Charges for Services
Lease Revenue
Miscellaneous
Total Revenues

EXPENDITURES
Current:

General Government
Public Safety
Public Works
Community Development
Community Services
Capital Outlay
Debt Service:

Principal Retirement
Interest and Fiscal Charges
Total Expenditures

REVENUES OVER (UNDER) EXPENDITURES

OTHER FINANCING SOURCES (USES)
Transfers In
Transfers Out
Total Other Financing Sources (Uses)

NET CHANGES IN FUND BALANCES
Fund Balances - Beginning of Year

FUND BALA NCES - END OF YEAR
City Capital
Pro'ects
503,183
503,183
760,978
760,978
(257,795)
Gas Tax
Total Other
Governmental
Funds
- $ 5,545,613
136 15,226
1,004,014
7,600
633,541
136 7,205,994
49,916
2,023,960
1,747,796
524,802
14,692
3,911,978
351,000 754,055
57,156 70,804
408,156 9,098,003
(408,020) (1,892,009)
486,716 861,466
(511, 060)
486,716 350,406
(257,795) 78,696
(350,441)
(1,541,603)
8,092,234
$ (608,236) $ 78,696 $ 6,550,631

CITY OF PLACENTIA

SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE -

BUDGET AND ACTUAL

MISCELLANEOUS GRANTS SPECIAL REVENUE FUND
YEAR ENDED JUNE 30, 2022
Variance with
Final Budget
Budgeted Amounts Actual Positive
Original Final Amounts (Negative)

REVENUES
Intergovernmental
Total Revenues

EXPENDITURES
Current:

Public Safety
Community Services
Capital Outlay
Total Expenditures

NET CHANGE IN FUND BALANCE
Fund Balance - Beginning of Year

FUND BALANCE - END OF YEAR
$ 477,100 $ 1,866,480 $ 267,557 $ (1,598,923)
477,100 1,866,480 267,557 (1,598,923)
254,500 1,500 5,203 (3,703)
23,341 14,692 8,649
216,500 1,848,637 411,299 1,437,338
471,000 1,873,478 431,194 1,442,284
$ 6,100 $ (6,998) (163,637) $ (3,041,207)
(55,501)
$ (219,138)
(114)

CITY OF PLACENTIA

SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE -

BUDGET AND ACTUAL

STREET LIGHTING SPECIAL REVENUE FUND
YEAR ENDED JUNE 30, 2022
Variance with
Final Budget
Budgeted Amounts Actual Positive
Original Final Amounts (Negative)

REVENUES
Charges for Services
Total Revenues

EXPENDITURES
Current:

Public Works
Total Expenditures

REVENUE OVER (UNDER) EXPENDITURES

OTHER FINANCING SOURCES
Transfers In
Total Other Financing Sources

NET CHANGE IN FUND BALANCE
Fund Balance - Beginning of Year

FUND BALANCE - END OF YEAR
$ 135,000 $ 135,000 $ 135,984 $ 984
135,000 135,000 135,984 984
170,900 170,900 510,730 339,830)
170,900 170,900 510,730 (339,830)
(35,900) (35,900) (374,746) (338,846)
53,000 (53,000) 374,747 427,747
53,000 (53,000) 374,747 427,747
$ 17,100 $ (88,900) 1 $ 88,901
(115)
(1)
$

CITY OF PLACENTIA

SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE -

BUDGET AND ACTUAL

MEASURE M SPECIAL REVENUE FUND
YEAR ENDED JUNE 30, 2022
Variance with
Final Budget
Budgeted Amounts Actual Positive
Oricinal Final Amounts Necative)

REVENUES
Intergovernmental
Investment Income
Total Revenues

EXPENDITURES
Current:

Community Development
Capital Outlay
Debt Service:

Principal Retirement
Interest and Fiscal Charges
Total Expenditures

NET CHANGE IN FUND BALANCE
Fund Balance - Beginning of Year

FUND BALANCE - END OF YEAR
$ 807,000 $ 807,000 $ 1,027,353 $ 220,353
8,000 8,000 1,262 6,738)
815,000 815,000 1,028,615 213,615
55,800 55,800 55,800
676,200 1,140,019 492,041 647,978
246,000 246,000 403,055 (157,055)
32,600 32,600 13,648 18,952
1,010,600 1,474,419 908,744 565,675
$ (195,600) $ (659,419) 119,871 $ 779,290
659,942
$ 779,813
(116)

CITY OF PLACENTIA

SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE -

BUDGET AND ACTUAL

STORM DRAIN CONSTRUCTION SPECIAL REVENUE FUND
YEAR ENDED JUNE 30, 2022

REVENUES
Investment Earnings
Total Revenues

EXPENDITURES
Capital Outlay
Total Expenditures

NET CHANGE IN FUND BALANCE
Fund Balance - Beginning of Year

FUND BALANCE - END OF YEAR
Budceted Amounts
Oricinal Final
$ $
Variance with
Final Budget
Actual Positive
Amounts Negative)
$ 11 $ 11
11 11
- 24,400 24,000 400
$
(117)
24,400 24,000 400
$ (24,400) (23,989) $ 411
24,519
$ 530

CITY OF PLACENTIA

SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE -

BUDGET AND ACTUAL

THROUGHFARE CONSTRUCTION SPECIAL REVENUE FUND
YEAR ENDED JUNE 30, 2022
Variance with
Final Budget
Budgeted Amounts Actual Positive
Original Final Amounts Negative)

REVENUES
Investment Income
Total Revenues

EXPENDITURES
Capital Outlay
Total Expenditures

NET CHANGE IN FUND BALANCE
Fund Balance - Beginning of Year

FUND BALANCE - END OF YEAR
$ $
$ 12 $ 12
12 12
5,000 828 4,172
5,000 828 4,172
$ (5,000) (816) $ 4,184
5,568
$ 4,752
(118)

CITY OF PLACENTIA

SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE -

BUDGET AND ACTUAL

ASSET SEIZURE SPECIAL REVENUE FUND
YEAR ENDED JUNE 30, 2022
Variance with
Final Budget
Budgeted Amounts Actual Positive
Oricinal Final Amounts (Negative)

REVENUES
Investment Earnings
Total Revenues

EXPENDITURES
Current:

Public Safety
Capital Outlay
Total Expenditures

NET CHANGE IN FUND BALANCE
Fund Balance - Beginning of Year

FUND BALANCE - END OF YEAR
$ $
$ 590 $ 590
590 590
150,000 155,432 72,869 82,563
180,000 176,005 80,805 95,200
330,000 331,437 153,674 177,763
$ (330,000) $ (331,437) (153,084) $ 178,353
(119)
363,216
$ 210,132

CITY OF PLACENTIA

SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE -

BUDGET AND ACTUAL

SUPPLEMENTAL LAW ENFORCEMENT SPECIAL REVENUE FUND
YEAR ENDED JUNE 30, 2022

REVENUES
Intergovernmental
Investment Earnings
Total Revenues

OTHER FINANCING SOURCES (USES)
Transfers Out
Total Other Financing Sources (Uses)

NET CHANGE IN FUND BALANCE
Fund Balance - Beginning of Year

FUND BALANCE - END OF YEAR
Budceted Amounts
Original Final
$ $
(100,000) (100,000)
Variance with
Final Budget
Actual Positive
Amounts (Negative)
$ 161,285 $ 161,285
419 419
161,704 161,704
(100,000)
100,000) (100,000) (100,000)
$ (100,000) $ (100,000)
(120)
61,704 $ 161,704
152,452
$ 214,156

CITY OF PLACENTIA

SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE -

BUDGET AND ACTUAL

AIR QUALITY SPECIAL REVENUE FUND
YEAR ENDED JUNE 30, 2022

REVENUES
Intergovernmental
Investment Earnings
Total Revenues

EXPENDITURES
Capital Outlay
Total Expenditures

NET CHANGE IN FUND BALANCE
Fund Balance - Beginning of Year

FUND BALANCE - END OF YEAR
Budgeted Amounts
Oricinal Final
Variance with
Final Budget
Actual Positive
Amounts (Negative)
$ 66,000 $ 66,000 $ 49,003 $ (16,997)
3,000 3,000 325 (2,675)
69,000 69,000 49,328 (19,672)
53,000
53,000
53,000 - 53,000
53,000 - 53,000
$ 16,000 $ 16,000 49,328 $ 33,328
153,057
$ 202,385
(121)

CITY OF PLACENTIA

SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE -

BUDGET AND ACTUAL
LANDSCAPE MAINTENANCE DISTRICT 92-1 SPECIAL REVENUE FUND YEAR ENDED JUNE 30, 2022
Variance with
Final Budget
Budgeted Amounts Actual Positive
Original Final Amounts (Negative)

REVENUES
Charges for Services
Total Revenues

EXPENDITURES
Current:

Public Works
Total Expenditures

NET CHANGE IN FUND BALANCE
Fund Balance - Beginning of Year

FUND BALANCE - END OF YEAR
$ 417,300 $ 417,300 $ 449,956 $ 32,656
417,300 417,300 449,956 32,656
417,300 407,412 427,416 (20,004)
417,300 407,412 427,416 (20,004)
$
$ 9,888 22,540 $ 12,652
(93,156)
$ (70,616)
(122)

CITY OF PLACENTIA

SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE -

BUDGET AND ACTUAL

HOUSING AND COMMUNITY DEVELOPMENT SPECIAL REVENUE FUND
YEAR ENDED JUNE 30, 2022
Variance with
Final Budget
Budgeted Amounts Actual Positive
Original Final Amounts Negative)

REVENUES
Intergovernmental
Miscellaneous
Total Revenues

EXPENDITURES
Current:

Community Development
Capital Outlay
Total Expenditures

REVENUE OVER (UNDER) EXPENDITURES

OTHER FINANCING SOURCES (USES)
Transfers Out
Total Other Financing Sources (Uses)

NET CHANGE IN FUND BALANCE
Fund Balance - Beginning of Year

FUND BALANCE - END OF YEAR
$ 352,000 $ 1,034,284 $ 155,258 $ (879,026)
86,734 (86,734)
352,000 1,121,018 155,258 (965,760)
171,100 577,948 506,302 71,646
141,700 417,186 212,035 205,151
312,800 995,134 718,337 276,797
39,200 125,884 (563,079) (688,963)
(39,100) (39,100)
(39,100) 39,100)
- 39,100
- 39,100
$ 100 $ 86,784 (563,079) $ (649,863)
(123)
(86,784)
$ (649,863)

CITY OF PLACENTIA

SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE -

BUDGET AND ACTUAL

GASOLINE TAX SPECIAL REVENUE FUND
YEAR ENDED JUNE 30, 2022
Variance with
Final Budget
Budgeted Amounts Actual Positive
Original Final Amounts (Necative)

REVENUES
Intergovernmental
Investment Earnings
Total Revenues

EXPENDITURES
Current:

Public Works
Capital Outlay
Total expenditures

REVENUE OVER (UNDER) EXPENDITURES

OTHER FINANCING SOURCES (USES)
Transfers Out
Total Other Financing (Uses)

NET CHANGE IN FUND BALANCE
Fund Balance - Beginning of Year

FUND BALANCE - END OF YEAR
$ 1,340,800 $ 1,340,800 $ 1,217,319 $ (123,481)
2,000 2,000 501 (1,499)
1,342,800 1,342,800 1,217,820 (124,980)
300,800 300,800 809,650 (508,850)
300,800 300,800 809,650 (508,850)
1,042,000 1,042,000 408,170 (633,830)
1,0091500) (1,009,500) 408,122) 601,378
1,009,500) (1,009,500) (408,122) 601,378
$ 32,500 $ 32,500 48 $ (32,452
453
$ 501
(124)

CITY OF PLACENTIA

SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE -

BUDGET AND ACTUAL

PEG SPECIAL REVENUE FUND
YEAR ENDED JUNE 30, 2022
Variance with
Final Budget
Budgeted Amounts Actual Positive
Original Final Amounts Negative)

REVENUES
Investment Income
Charges for Services
Total Revenues

EXPENDITURES
Current:

General Government
Total Expenditures

REVENUE OVER (UNDER) EXPENDITURES

OTHER FINANCING SOURCES (USES)
Transfers In
Total Other Financing Sources (Uses)

NET CHANGE IN FUND BALANCE
Fund Balance - Beginning of Year

FUND BALANCE - END OF YEAR
$ 2,000 $ 2,000 $ - $ (2,000)
80,000 80,000 82,557 2,557
82,000 82,000 82,557 557
120,300 120,300
120,300 120,300
49,916 70,384
49,916 70,384
(38,300) (38,300) 32,641 70,941
83,100 83,100 (83,100)
83,100 83,100 (83,100)
$ 44,800 $ 44,800 32,641 (12,159)
(125)
29,731)
$ 2,910

CITY OF PLACENTIA

SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE -

BUDGET AND ACTUAL

AFFORDABLE HOUSING IN -LIEU SPECIAL REVENUE FUND
YEAR ENDED JUNE 30, 2022
Variance with
Final Budget
Budgeted Amounts Actual Positive
Original Final Amounts (Negative)

REVENUES
Intergovernmental
Investment Earnings
Miscellaneous
Total Revenues

EXPENDITURES
Current:

Community Development
Total Expenditures

NET CHANGE IN FUND BALANCE
Fund Balance - Beginning of Year

FUND BALANCE - END OF YEAR
$
- $ $
53,500 53,500
53,500 53,500
135
$
135
135 135
18,500 35,000
18,500 35,000
$ (53,500) $ (53,500) (18,365)
(126)
55,192
$ 36,827
35,135

CITY OF PLACENTIA

SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE -

BUDGET AND ACTUAL
SB1 RMRA GAS TAX SPECIAL REVENUE FUND
YEAR ENDED JUNE 30, 2022
Variance with
Final Budget
Budgeted Amounts Actual Positive
Oricinal Final Amounts (Negative)

REVENUES
Intergovernmental
Investment Earnings
Total Revenues

EXPENDITURES
Capital Outlay
Total Expenditures

NET CHANGE IN FUND BALANCE
Fund Balance - Beginning of Year

FUND BALANCE - END OF YEAR
$ 1,022,800 $ 1,022,800 $ 1,034,090 $ 11,290
1,928 1,928
1,022,800 1,022,800 1,036,018 13,218
772,900 1,783,414
772,900 1,783,414
1,355,681 427,733
1,355,681 427,733
$ 249,900 $ (760,614) (319,663) $ 440,951
(127)
1,145,813
$ 826,150

CITY OF PLACENTIA

SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE -

BUDGET AND ACTUAL

NORTH ORANGE COUNTY (NOC) PUBLIC SAFETY GRANT SPECIAL REVENUE FUND YEAR ENDED JUNE 30, 2022
Variance with
Final Budget
Budgeted Amounts Actual Positive
Original Final Amounts Negative)

REVENUES
Intergovernmental
Investment Earnings
Total Revenues

EXPENDITURES
Current:

Public Safety
Community Services
Capital Outlay
Total Expenditures

NET CHANGE IN FUND BALANCE
Fund Balance - Beginning of Year

FUND BALANCE - END OF YEAR
$
$
$ 118,000 $ 118,181 $ 181
577 577
118,000 118,758 758
396,326 135,421 260,905
52,476 2,475 50,001
448,802 137,896 310,906
$ (330,802) (19,138) $ 311,664
309,558
$ 290,420
(128)

CITY OF PLACENTIA

SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE -

BUDGET AND ACTUAL

TOD IMPACT FEE SPECIAL REVENUE FUND
YEAR ENDED JUNE 30, 2022
Variance with
Final Budget
Budgeted Amounts Actual Positive
Original Final Amounts (Negative)

REVENUES
Investment Earnings
Charges for Services
Total Revenues

EXPENDITURES
Capital Outlay
Total Expenditures

NET CHANGE IN FUND BALANCE
Fund Balance - Beginning of Year

FUND BALANCE - END OF YEAR
$ $
220,000 220,000
220,000 220,000
$ 7,039 $ 7,039
85,456 85,456
92,495 92,495
378,453 (158,453)
378,453 (158,453)
$ (220,000) $ (220,000) (285,958) $ (65,958)
(129)
3,681,965
$ 3,396,007

CITY OF PLACENTIA

SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE -

BUDGET AND ACTUAL

PLACENTIA REGIONAL NAVIGATION CENTER SPECIAL REVENUE FUND YEAR ENDED JUNE 30, 2022
Variance with
Final Budget
Budgeted Amounts Actual Positive
Original Final Amounts (Negative)

REVENUES
Intergovernmental
Contributions
Total Revenues

EXPENDITURES
Current:

Public Safety
Community Services
Capital Outlay
Debt Service:

Interest and Fiscal Charges
Total Expenditures

NET CHANGE IN FUND BALANCE
Fund Balance - Beginning of Year

FUND BALANCE - END OF YEAR
$ 1,662,500 $ 2,927,774 $ 1,515,567 $ (1,412,207)
1,662,500 2,927,774 1,515,567 (1,412,207)
1,662,500 2,131,100 1,810,464 320,636
127,114 123,943 3,171
1,662,500
(130)
2,258,214 1,934,407 323,807
$ 669,560 (418,840) $ (1,088,400)
(789,905)
$ (1,208,745)

CITY OF PLACENTIA

SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE -

BUDGET AND ACTUAL

GENERAL PLAN UPDATE FEE SPECIAL REVENUE FUND
YEAR ENDED JUNE 30, 2022
Variance with
Final Budget
Budgeted Amounts Actual Positive
Oricinal Final Amounts Necative

REVENUES
Investment Earnings
Charges for Services
Total Revenues

EXPENDITURES
Capital Outlay
Total Expenditures

REVENUE OVER (UNDER) EXPENDITURES

OTHER FINANCING SOURCES (USES)
Transfers Out
Total Other Financing Sources (Uses)

NET CHANGE IN FUND BALANCE
Fund Balance - Beginning of Year

FUND BALANCE - END OF YEAR
$ - $ - $ 1,445 $ 1,445
120,000 120,000 163,222 43,222
120,000 120,000 164,667 44,667
150,000 37,100 112,900
150,000
120,000 (30,000)
37,100 112,900
127,567 157,567
(75,000) (75,000) - 75,000
(75,000) (75,000) - 75,000
$ 45,000 $ (105,000) 127,567 $ 232,567
709,122
$ 836,689
(131)

CITY OF PLACENTIA

SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE -

BUDGET AND ACTUAL

TECHNOLOGY IMPACT FEE SPECIAL REVENUE FUND
YEAR ENDED JUNE 30, 2022
Variance with
Final Budget
Budgeted Amounts Actual Positive
Original Final Amounts (Negative)

REVENUES
Investment Earnings
Charges for Services
Total Revenues

EXPENDITURES
Current:

Public Safety
Capital Outlay
Total Expenditures

NET CHANGE IN FUND BALANCE
Fund Balance - Beginning of Year

FUND BALANCE - END OF YEAR
$ - $ - $ 731 $ 731
60,000 60,000 86,839 26,839
60,000 60,000 87,570 27,570
60,000 60,000 - 60,000
158,000 158,000
218,000 218,000 32,340 185,660
32,340 125,660
(158,000) (158,000) 55,230 $ 213,230
334,606
$ 389,836
(132)

CITY OF PLACENTIA

SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE -

BUDGET AND ACTUAL

HOUSING SUCCESSOR SPECIAL REVENUE FUND
YEAR ENDED JUNE 30, 2022
Variance with
Final Budget
Budgeted Amounts Actual Positive
Original Final Amounts (Negative)

REVENUES
Lease Revenue
Miscellaneous
Total Revenues

NET CHANGE IN FUND BALANCE
Fund Balance - Beginning of Year

FUND BALANCE - END OF YEAR
$ 6,000 $ 6,000 $ 7,600 $ 1,600
95,800 95,800 130,358 34,558
101,800 101,800 137,958 36,158
$ 101,800 $ 101,800 137,958 $ 36,158
(133)
1,851,540
$ 1,989,498

CITY OF PLACENTIA

SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE -

BUDGET AND ACTUAL

CAL RECYCLE GRANT SPECIAL REVENUE FUND
YEAR ENDED JUNE 30, 2022

REVENUES
Intergovernmental
Investment Earnings
Total Revenues

EXPENDITURES
Current:

Public Safety
Total Expenditures

NET CHANGE IN FUND BALANCE
Fund Balance - Beginning of Year

FUND BALANCE - END OF YEAR
Bucketed Amounts
$
Original Final
Variance with
Final Budget
Actual Positive
Amounts (Necative)
- $ 81,160 $
81,160
81,160
81,160
$ $
- $ (81,160)
18 18
18 (81,142)
- 81,160
- 81.160
18 $ 18
$ 18
(134)

CITY OF PLACENTIA

SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE -

BUDGET AND ACTUAL

AMERICAN RESCUE PLAN ACT SPECIAL REVENUE FUND
YEAR ENDED JUNE 30, 2022
Variance with
Final Budget
Budgeted Amounts Actual Positive
Original Final Amounts (Negative)

REVENUES
Intergovernmental
Investment Earnings
Total Revenues

EXPENDITURES
Current:

Public Safety
Total Expenditures

NET CHANGE IN FUND BALANCE
Fund Balance - Beginning of Year

FUND BALANCE - END OF YEAR
$
$ 81,160 $
81,160
81,160
81,160
$ $
(135)
$ (81,160)
18 18
18 (81,142)
- 81,160
81,160
18 $ 18
$ 18

CITY OF PLACENTIA

SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE -

BUDGET AND ACTUAL

CITY CAPITAL PROJECTS FUND
YEAR ENDED JUNE 30, 2022
Variance with
Final Budget
Budgeted Amounts Actual Positive
Original Final Amounts (Negative)
Revenues:

Intergovernmental
Miscellaneous
Total Revenues
Expenditures:

Capital Outlay
Total Expenditures

NET CHANGE IN FUND BALANCE
Fund Balance - Beginning of Year

FUND BALANCE - END OF YEAR
$
- $ 3,842,057 $ - $ (3,842,057)
503,183 503,183
3,842,057 503,183 (3,338,874)
4,369,508 760,978 3608,530
4,369,508 760,978 3,608,530
(527,451) (257,795) $ 269,656
(350,441)
$ (608,236)
(136)

CITY OF PLACENTIA

SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE -

BUDGET AND ACTUAL

GAS TAX DEBT SERVICE FUND
YEAR ENDED JUNE 30, 2022
Variance with
Final Budget
Budgeted Amounts Actual Positive
Original Final Amounts (Negative)

REVENUES
Investment Earnings
Total Revenues

EXPENDITURES
Debt Service:

Principal Retirement
Interest and Fiscal Charges
Total Expenditures

REVENUE OVER (UNDER) EXPENDITURES

OTHER FINANCING SOURCES (USES)
Proceeds From Issuance of Debt
Payment to Escrow for Refunding Debt
Transfers In
Transfers Out
Total Other Financing Sources (Uses)

NET CHANGE IN FUND BALANCE
Fund Balance - Beginning of Year

FUND BALANCE - END OF YEAR
$ $
- $ 136 $ 136
136 136
409,500 409,500 351,000 58,500
58,500 58,500 57,156 1,344
468,000 468,000 408,156 59,844
(468,000) (468,000)
409,500 (409,500)
409,500 (409,500)
(408,020) 59,980
486,716
896,216
486,716 896,216
$ (58,500) $ (877,500) 78,696 $ 956,196
(137)
$ 78,696

CITY OF PLACENTIA

COMBINING STATEMENT OF NET POSITION

INTERNAL SERVICE FUNDS
JUNE 30, 2022
ASSETS
Current Assets:

Cash and Investments
Receivable:

Accounts
Total Current Assets
Total Assets

LIABILITIES
Current Liabilities:

Accounts Payable
Accrued Liabilities
Accrued Claims and Judgments - Due Within One Year
Total Current Liabilities
Noncurrent Liabilities:

Accrued Claims and Judgments - Due in More
Than One Year
Total Noncurrent Liabilities
Total Liabilities

NET POSITION
Unrestricted
Total Net Position
Risk Health and Equipment
Management Welfare Replacement Total
$ 2,100,306 $ 19,343 $ 63,478 $ 2,183,127
4,037 - 4,037
2,104,343 19,343 63,478 2,187,164
2,104,343 19,343 63,478 2,187,164
67,719 327 12,418 80,464
5 - - 5
1,253,803 1,253,803
1,321,527 327 12,418 1,334,272
3,761,408 3,761,408
3,761,408 3,761,408
5,082,935 327 12,418 5,095,680
(2,978,592) 19,016 51,060 (2,908,516)
$ (2,978,592) $ 19,016 $ 51,060 $ (2,908,516)
(138)

CITY OF PLACENTIA

COMBINING STATEMENT OF REVENUES, EXPENSES, AND CHANGES IN NET POSITION

ALL INTERNAL SERVICE FUNDS
YEAR ENDED JUNE 30, 2022
Governmental Activities

OPERATING REVENUES
Reimbursements
Sales and Service Charges
Other Revenues
Total Operating Revenues

OPERATING EXPENSES
Administration
Reinsurance Premiums
Claims
Medical and Dental Premiums
Liability Insurance Premiums
Total Operating Expenses

CHANGES IN NET POSITION
Net Position - Beginning of Year

NET POSITION - END OF YEAR
Risk Health and Equipment
Manacement Welfare Replacement
Total
$ 269,945 $ 116,294 $ - $ 386,239
1,829,892 981,779 - 2,811,671
- - 24,601 24,601
2,099,837 1,098,073 24,601 3,222,511
108,074 16,347 12,418 136,839
122,162 - 122,162
1,945,174 - - 1,945,174
954,142 954,142
1,191,297 5,423 1,196,720
3,244,545 1,098,074 12,418 4,355,037
(1,144,708) (1) 12,183 (1,132,526)
(1,833,884) 19,017 38,877 (1,775,990)
$ (2,978,592) $ 19,016 $ 51,060 $ (2,908,516)
(139)

CITY OF PLACENTIA

COMBINING STATEMENT OF CASH FLOWS

INTERNAL SERVICE FUNDS
YEAR ENDED JUNE 30, 2022

CASH FLOWS FROM OPERATING ACTIVITIES
Cash Received from Customers and Users
Cash Paid to Suppliers for Goods and Services
Cash Paid for Insurance Claims
Net Cash Provided (Used) by Operating Activities

NET INCREASE (DECREASE) IN CASH AND CASH

EQUIVALENTS

RECONCILIATION OF CASH AND CASH EQUIVALENTS

TO STATEMENT OF NET POSITION
Beginning of Year
End of Year

RECONCILIATION OF CASH AND CASH EQUIVALENTS TO

NET CASH PROVIDED (USED) BY OPERATING ACTIVITIES
Operating Income (Loss)
Adjustments to Reconcile Operating Income
to Net Cash Provided (Used) by Operating Activities:

Depreciation
Changes in Assets and Liabilities:
(Increase) Decrease in Accounts Receivables (4,037)
Increase (Decrease) in Accounts Payable 14,968
Increase (Decrease) in Accrued Liabilities
Increase (Decrease) in Claims Payable 1,144,708
Risk Health and Equipment
Manacement Welfare Replacement
Total
$ 2,095,800 $ 1,098,126 $ 24,601 $ 3,218,527
(139,695) (1,111,109) - (1,250,804)
1,945,174) - - (1,945,174)
10,931 12,983) 24,601 22,549
10,931 (12,983) 24,601 22,549
2,089,375 32,326 38,877 2,160,578
$ 2,100,306 $ 19,343 $ 63,478 $ 2,183,127
$ (1,144,708) $ (1) $ 12,183 $ (1,132,526)
53 (3,984)
(13,035) 12,418 14,351
1,144,708
Net Cash Provided (Used) by Operating Activities $ 10,931 $ (12,983) 24,601 $ 22,549
(140)

FIDUCIARY FUNDS

CUSTODIAL FUNDS
Community Facilities District Fund — to account for the Community Facilities Districts No. 89-1 (East Placentia) and 2018-1 (Transit Oriented District) providing a special tax to pay for certain public facilities within such community facilities district, to levy such special tax, and to provide non -General Fund and sustainable funding source to pay for the ongoing maintenance and repairs of the public streetscape improvements constructed within the Transit Oriented District. This fund also accounts for the service of $25,000,000 of Community Facilities District No. 89-1 (East Placentia) Special Tax Bonds issued to finance the construction of street and drainage infrastructure improvements and to fund development of a 13 -acre park/recreation sports complex to benefit properties within the District.

Public Safety CFD 2014-01 Fund — to account for revenues and expenditures to provide public safety services associated with new development within Placentia including, but not limited to, police protection, fire protection, and ambulance and paramedic services. The services would be partially paid for through the levy of a Special Tax on real property. (141)

CITY OF PLACENTIA

COMBINING STATEMENT OF ASSETS AND LIABILITIES

FIDUCIARY FUNDS
JUNE 30, 2022
Custodial Funds
ASSETS
Cash and Investments
Miscellaneous Receivables
Total Assets

LIABILITIES
Accounts Payable
Accrued Liabilities
Retention Payable
Deposits Payable
Total Liabilities

NET POSITION (DEFICIT)
Restricted for Individuals, Organizations, and
Other Governments
Total Net Position (Deficit)
Community
Facilities Public Safety
District CFD 2014-01
Total
$ 48,963 $ 70,633 $ 119,596
427 427
48,963 71,060 120,023
7,866
14 7,866
14 191 34,850 35,041
191 42,730 42,921
48,772
(142)
48,772
28,330 77,102
28,330
77,102

CITY OF PLACENTIA

STATEMENT OF CHANGE IN FIDUCIARY NET POSITION

FIDUCIARY FUNDS
YEAR ENDED JUNE 30, 2022
Custodial Funds

ADDITIONS
Charges for Services
Investment Income
Total Additions

DEDUCTIONS
Administrative Expenses
Total Deductions

CHANGE IN NET POSITION
Net Position - Beginning of Year

NET POSITION - END OF YEAR
Community
Facilities Public Safety
District CFD 2014-01
$
Total
$ 39,904 $ 39,904
94 94 188
94 39,998 40,092
94 48,678
7,866 7,866
7,866 7,866
32,132 32,226
(3,802; 44,876
$ 48,772 $ 28,330 $ 77,102
(143)

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(144)

STATISTICAL SECTION

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CITY OF PLACENTIA

DESCRIPTION OF STATISTICAL SECTION CONTENTS
This part of the City of Placentia's comprehensive annual financial report presents detailed information as a context for understanding what the information in the financial statements, note disclosures, and required supplementary information say about the government's overall financial health.

Contents: Page
Financial Trends — These schedules contain trend information to help the reader understand how the City's financial performance and well-being have changed over time.

Revenue Capacity— These schedules contain information to help the reader assess the City's most significant local revenue source, the property tax.

Debt Capacity — These schedules present information to help the reader assess the affordability of the City's current level of outstanding debt and the City's ability to issue additional debt in the future.

Demographic and Economic Information — These schedules offer demographics and economic indicators to help the reader understand the environment within which the City's financial activities take place.

Operating Information — These schedules contain service and infrastructure data to help the reader understand how the information in the City's financial report related to the services the City provides and activities it performs. (145)
146
151
156
159
161

CITY OF PLACENTIA

NET POSITION BY COMPONENT

L AST TEN FISCAL YE ARS
(ACCRU AL BASIS OF ACC OUNTING)
(AMOUNTS EXP RESS IN THOUSANDS)
Fiscal Year
2013 2014 2015 2016 2017 2018 2019 2020 2021 2022
Governmental Activ ities:

Net Investment in Capital Assets
Restricted
Unrestricted
Total Governmental Activities Net Position
Business -Type Activities:

Net Investment in Capital Assets
Unrestricted
Total Business -Type Activities Net Position
$ 78,273 $ 74,238 $ 66,333 $ 66,799 $ 67,960 $ 67,915 $ 72,176 $ 81,106 $ 86,061 $ 86,188 3,630 2,901 7,027 7,681 6,199 5,819 6,090 7,732 21,456 20,175 (14,229) (9,273) (34,145) (30,490) (32,780) (52,089) (50,858) (53,352) (68,263) (23,439) $ 67 .674 $ 67,866 $ 39,215 $ 43.990 $ 41.379 $ 21,645 $ 27,408 $ 35,486 $ 39,254 $ 82,924 $ 12,275 $ 11,760 $ 11,280 $ 10,765 $ 10,303 $ 9,778 $ 9,275 $ 8,748 $ 8,221 $ 7,694 (1,115) (680) 1,289 845 1,066 (1,514) (2,055) (2,682) 361 1,842 S 11.160 $ 11,080 $ 12,569 $ 11.610 $ 11,369 $ B,264 $ 7,220 $ 6,066 $ 8,582 $ 9,536 Primary Govemment:

Ne t Investment in Capital Assets $ 90,548 $ 85,998 $ 77,613 $ 77,564 $ 78,263 $ 77,693 $ 81,451 $ 89,854 $ 94,282 $ 93,882 Restricted 3,630 2,901 7,027 7,681 6,199 5,819 6,090 7,732 21,456 20,175 Unrestricted (15,344) (9,953) (32,856) (29,645) (31,714) (53,603) (52,913) (56,034) (67,902) (21,597) Total Primary Go vemment Net Position $ 78. 834 $ 78,946 $ 51,784 $ 55.600 $ 52,748 $ 29,909 $ 34,628 $ 41,552 $ 47,836 $ 92,460 Source: City of Placentia, Finance Department
(146)

CITY OF PLACENTIA

CHANGES IN NET POSITION

LAST TEN FISCAL YEARS
(ACCRUAL BASIS OF ACCOUNTING)
( AMOUNTS EXPRESS IN TH OUS ANDS)
Fiscal Year
2013 2014 2015 2016 2017 2018 2019 2020 2021 2022

PROGRAM REVENUE
Governmental Activities:

Charges for Se rvices:

General Govemment
Public Safety
Pu blic Wo rks
Community Developme nt
Community Services
Ope ra ting Grants
Capital Grants and Contributions
Total Governmental Activities Program
Re venues
Business -Type Activitie s:

Charges for Services:

Refuse
Compressed Natural Gas
Sewer Maintenance
Total Business -Type Activitie s Program
Revenues
Total Primary Government Program
Revenues

EXPENSES
Gov ernmental Activities:

General Govemment
Public Safety
Public Works
Community Develo pment
Community Services
Redevelopment
Interest on Long -Terri Debt
Total Governmental Activities
Business -Type Activ itie s:

Refuse
Compressed Natural Gas
Sewer M aintenance
Total Business -Type Activities
To tal Primary Go ve rnment Expenses

NET REVENUE (EXPENSE)
Gov ernmental Activities
Business -Type Activities
Total Primary Gov ernment Net Expense
$ 2,268 $ 2,408 $ 2,053 $ 1,956 $ 2,136 $ 2,206 $ 2,356 $ 2,651 $ 2,754 $ 2,812 1,570 1,282 1,469 1,340 1,092 1,078 742 771 567 928
1,539 3,238 854 679 597 670 1,100 776 917 877
317 590 277 1,211 1,074 1,251 1,011 1,670 2,014 1,598
- 221 194 314 213 145 148 253
1,656 700 1,407 4,744 4,637 4,575 7,709 9,588 6,103 6,499 1,256 1,634 3,216 145 465 4,528 1,117 2,994 8,027 1,850 8,606 9,852 9,276 10,296 10,195 14,622 14,248 18,595 20,530 14,817 2,749 2,865 2,874 2,890 2,958 3,039 3,148 3,252 3,688 3,732 335 119 25 - - - - -
876 884 819 688 722 760 722 723 783 791
3,960 3,868 3,718 3,578 3,680 3,799 3,870 3,975 4,471 4,523 12,566 13,720
12,994 13,874 13,875 18,421 18,118 22,570 25,001 19,340 10,516 9,673 9,248 5,343 10,579 10,046 9,346 11,654 12,850 9,242 16,965 16,915 15,689 18,556 19,188 18,114 20,547 26,139 26,045 (5,341) 6,506 5,720 6,644 7,445 7,246 4,328 2,465 4,926 9,846 3,159 1,011 1,142 1,845 1,373 1,904 1,068 1,502 1,640 2,893 1,554 - - 1,263 1,318 1,690 4,401 1,757 2,580 1,685
603 667 861 837 783 717 588 475 765 2,591
35,601 34,117 34,287 34,817 41,018 35,963 38,849 46,591 54,979 12,890 2,933 2,950 2, 795 2,555 2,571 3,034 3,164 3,127 3,287 3,421 137 - - - - - - -
1,143 1,071 1,069 1,418 954 1,943 1,593 1,836 (1,365) 150 4,213 4,021 3,864 3,973 3,525 4,977 4,757 4,963 1,922 3,571 39,814 38,138 38,151 38,790 44,543 40,940 43,606 51,554 56,901 16,461 (26,995) (24,265) (25,011) (24,521) (30,823) (21,341) (24,601) (27,996) (34,449) 1,927 (253) (153) (146) (395) 155 1,178) (887) (988) 2,549 952 (27,248) (24,418) (25,157) (24,916) (30,668) (22,519) (25,488) (28,984) (31,900) 2,879 (147)

CITY OF PLACENTIA

CH ANGES IN NET POSITION (CONTINUED)

LAST TEN FISC AL YE ARS
(ACCRUAL BASIS OF ACCOUNTING)
( AMOUNTS EXPRESS IN THOUS ANDS)
Fiscal Year
2013 2014 2015 2016 2017 2018 2019 2020 2021 2022

GENERA L REVENUE AND OTHER

CHANGES IN NET POSITION
Governmental Activities:

Tax es:

Property
Sales and Use
Utility Users
Franchise
Other
Miscellane ous
Inv estment Income
Other
Special Item
Contribution from successor Agency
Contribution from Custodial Fund
Extraordinary Item
Transfers
Total G ove rn men t A ctivities
Business -Type Activities:

Investment Income
Spe cial Item
Other
Tran sfers
Total Business -Type Activities
Total Primary Government

CHA NGE IN NET POSITIO N
Gove mme ntal Activities
Busine ss -Type Activities
Total Primary Government
Source : City of Place ntia, Finan ce Departmen t
$ 11,389 $ 11,804 $ 12,449 $ 13,259 S 13,972 $ 14,560 $ 15,478 $ 15,981 $ 16,752 $ 17,191 4,160 4,512 6,284 6,848 7,020 6,948 8,184 13,141 15,113 17,248 2,863 2,800 2,874 2,750 2,637 2,545 2,461 2,362 2,503 2,689 2,186 2,228 2,338 2,332 2,244 2,270 2,340 2,358 2,466 2,651 998 1,029 1,177 1,258 1,365 1,316 1,267 1,047 1,022 1,842 1,359 1,336 1,451 35 41 125 136 447 280 256
197 24 576 34 31 72 227 312 13 (297)
2,918 708 - - - 215 -
(2,764) - - - - - -
- - - 19 -
- - - - - 30
- - - (1,035) - - - -
248 4 165 646 402 251 268 192 39
26,318 24,445 24,550 26,127 27,712 28,087 30,361 36,074 38,218 41,580 5 2 5 7 7 24 34 27 4 2
2,764 - - - -
75 75 75 75 - - - - -
(478) (4) (165) (646) (402) (251) (192) (192) (39)
(398) 73 2,679 (564) (395) (227) (158) (165) (35) 2
25,920 24,518 27,229 25,563 27,317 27,860 30,203 35,909 38,183 41,582
(677) 180 (461) 1,606 (3,111) 6,746 5,760 8,078 3,769 43,507 (651) (80) 2,533 (959) (240 (1,405) (1,045) (1,153) 2,514 954 $ (1. 328) $ 100 $ 2,072 $ 647 $ (3 .351) $ 5 .341 $ 4,715 $ 6.925 $ 6,283 $ 44,461 (148)

CITY OF PLACENTI A

FUND B AL ANCES OF GOVERNMENT AL FUNDS

LAST TEN FISC AL YE ARS
(MODIFIED ACCRUAL BASIS OF ACCOUNTING)
( AMOUNTS EXPRESS IN TH OUS ANDS)
Fiscal Year
2013 2014 2015 2016 2017 2018 2019 2020 2021 2022
General Fund:

Nonspendable
Restricted
Committed
Assigned
Unassigned
Total G eneral Fund
All Other Governme ntal Funds:

Nonspendable
Restricted
Assigned
Unrestricted
Total All Other Gove rnmental Funds
Source: City of Placentia, Finance Department
$ 4,368 $ 3,450 $ 4,104 $ 3,881 $ 3,354 $ 4,955 $ 4,706 $ 3,734 $ 3,347 $ 2,522 439 1,030 1,030 1,024 1,019 571 555 556 2
- 119 3,600 3,600 3,400 4,528 5,811 6,434 13,856
- - 185 286 40 - - - - -
1,385 1,001 2,510 72 56 (1,346) 543 3,866 9,894 7,205
$ 5,753 $ 4,890 $ 7,948 $ 8,869 $ 8,074 $ 8,028 $ 10,348 $ 13$66 $ 20,231 $ 23,585 $ 88 $ 84 $ - $ - $ - $ - $ - $ - $ 10 $ 6
3,630 2,930 5,999 6,651 5,175 4,800 5,518 7,177 20,900 20,173 - 485 - - - - - -
(2,196) (761) - - (368) 531) 1,045) (1,552) (1,406) (2,754) $ 1,522 $ 2,253 $ 6,484 $ 6,651 $ 4,807 $ 4,269 $ 4,473 $ 5,625 $ 19,504 $ 17,425 (149)

CITY OF PLACENTI A

CHANGES IN FUND BALANCES OF GOVERNMENTAL FUNDS

L AST TEN FISCAL YEARS
( MODIFIED ACCRU AL BASIS OF ACCOUNTING)
(AMOUNTS E XPRESS IN TH OUSANDS)
Fiscal Year
2013 2014 2015 2016 2017 2018 2019 2020 2021 2022

REV ENUES
Property Tax
Sales Tax
Other Tax
Intergovemmental
Licenses and Permits
Fin es and Fo rfeitures
Investment Income
Charges for Service s
Othe r Tax
Total Revenues

EXPENDITURES
Curre nt:

Ge neral Governmen t
Public Safety
Public Works
Co mmunity Developme nt
Community Services
Re development
Capital O utlay
Debt Service:

Principal
Payment to Refunding Bond Escrow A gent
Inte rest
De bt Issuance Costs
Total Expenditures

EXCESS OF REVENUE OVER (UNDER)

EXPENDITURES

OTHER FINANCING SOURCES (USES)
Transfers In
Transfers Out
Issuance of Debt
Other
Tota l Other Financing Source s (Uses)
$ 11,389 $ 11,804 $ 12,449 $ 13,259 $ 13,972 $ 14,551 $ 15,478 $ 15,981 $ 16,752 $ 17,191 5,519 5,848 6,284 7,257 7,020 6,948 10,646 13,141 15,113 17,248 6,047 6,138 6,316 6,318 6,222 6,043 3,548 5,708 5,993 7,182 3,143 3,531 4,033 2,998 3,572 6,487 7,530 8,459 6,700 6,498 1,211 1,618 1,690 1,733 1,572 1,702 1,922 2454 2,828 2,440 842 575 733 1,154 1,297 592 613 819 314 503
161 210 177 34 32 69 228 307 13 (297)
1,800 1,912 2,228 2,216 1,743 2,197 2,003 4,056 9,334 2,267 4,598 2,087 2424 2,108 1,892 2,151 2,289 2,327 2,536 3,581 34,710 33,723
36,334 37,077
37,322 40,740
44,257 53,252
59,583 56,613
4,275 4,409 6,432 6,571 10,450 8,109 7,889 8,389 10,995 12,105 16,845 16,853 16,500 17,880 18,436 19,156 18,718 23,442 16,938 17,476 10,826 5,760 4,246 4,824 5,050 5,951 6,078 5,938 5,049 5,262 1,011 1,142 1,824 952 1,858 1,291 1,171 1,693 2,245 2,007 1,191 1,292 1,526 4,405 1,793 1,547 2,305
347 79 2,042 1,262 2,340 2 ,971 1,047 11,534 6,178
355 723 1,070 1,333 1,654 1,855 2,105 1,177 1,904 3,135 - - - - 2,440
594 577 813 837 783 717 587 475 765 489
- - - 182
34,253 29,543 32,927 34,850 41,863 41,576 42,000 54,441 45,621 45,401 457 4,180 3,407 2,227 (4,541) (836) 2,257 (1,189) 13,962 11,212 12,072 6,998 4,939
(17,827) (11,310) (4,552)
(2,764)
7,000 8,010 4,778 1,515 1,882 2,849 4,034
(6,354) (7,607) (4,527) (1,247) (1,690) (2,811) (4,034) 251 - - 5,766 57,583 2,189
- - (51,441) (2,069)
(5,755) (4,312) (2,377) 897 403 251 268 5,958 6,180 120 EXTRA ORDINAR Y ITEMS - 1,500

NET CHANGE IN FUND BALANCES
Ra tio of Total Debt Service Ex pe nditure s to
Total Noncapital Expenditu res
Source: City of Placentia, Finance Department
S (5,298) $ (132) $ 1.030 $ 3,124 S (2. 638) $ (585) $ 2,525 $ 4 .769 $ 20,142 $ 11,332

2. 88% 4. 62% 6.49% 6. 91% 6.57% 7.14% 7 .04 % 4.00 % 7.26 % 14.24% (150)

CITY OF PLACENTI A

REVENUES BY SOURCE - GENERAL FUND

LAST TEN FISCAL YEARS
( MODIFIED ACCRUAL B ASIS OF ACCOUNTIN G)
Sales Licenses Fines, Use of Inter- Charges
Property and Other and Forfeitures, Money a nd In vestment Leases Governmental for Current Other Fiscal Year Taxes Use Taxes T axes Permits and Penalties Property Earnings* and Rents* Re venue Servi ces R evenues Totals 2013 $ 11,388,950 $ 5,518,907 $ 3,183,996 $ 1,210,722 $ 468,229 $ 160,212 $ - $ - $ 127,867 $ 1,256,723 $ 4,597,034 $ 27,912,640 2014 11,804,238 5,847,742 3,338,556 1,618,068 459,123 206,104 58,058 1,189,249 1,571,109 26,092,247 2015 12,448,958 6,207,771 3,394,915 1,690,191 484,676 170,892 - - 224,246 1,383,803 1,778,619 27,784,071 2016 13,259,241 7,257,004 3,550,183 1,733,049 542,253 - 24,157 670,631 466,271 1,091,250 1,053,220 29,647,259 2017 13,971,691 7,019,906 3,578,424 1,571,584 587,005 3,645 1,199,161 297,831 863,387 629,737 29,722,371 2018 14,551,076 6,948,279 6,042,998 1,701,878 562,390 31,161 1,255,240 252,963 1,284,507 708,662 33,339,154 2019 15,477,587 10,646,101 3,547,567 1,922,689 438,581 164,724 1,230,532 353,354 1,070,821 944,874 35,796,830 2020 15,980,879 13,140,914 5,708,333 2,453,827 418,752 - 170,567 1,211,622 701,864 885,206 885,076 41,557,040 2021 16,752,112 15,112,657 5,993,621 2,827,761 290,534 - (28,258) 1,079,979 9,743 879,298 490,006 43,407,453 2022 17,191,426 17,247,980 7,182,055 2,440,102 503,302 - (323,152) 1,422,831 952,389 1,263,215 785,684 48,665,832 ' Inve stment Earnings and Rents previously reported as Use of M oney and Property L eases previously reported as Other Revenues.

Source: City of Placentia, Annual Comprehensive Financial Reports (151)

CITY OF PLACENTIA

ASSESSED VALUE OF TAXABLE PROPERTY

LAST TEN FISCAL YEARS
(AMOUNTS EXPRESS IN THOUSANDS)
City
Public
Fiscal Year Secured Utility
2013 $ 4,934,183
2014 5,065,170
2015 5,359,402
2016 5,706,871
2017 5,948,117
2018 6,259,165
2019 6,564,402
2020 6,862,623
2021 7,160, 394
2022 7,373,165
Note:

Unsecured
Taxable
Assessed Direct
Value Rate
292 $ 145,927 $ 5,080,402 0.1644
292 141,308 5,206,770 0.1644
292 155,890 5,515,584 0.1644
292 169,843 5,877,006 0.1644
292 186,698 6,135,107 0.1644
292 183,716 6,443,173 0.1644
544 210,294 6,775,240 0.1644
544 189,948 7,053,115 0.1644
544 191,112 7,352,050 0.1644
544 187,422 7,561,131 0.1644
In 1978, the voters of the State of California passed Proposition 13 which limited property taxes to a total maximum rate of 1% based upon the assessed value of the property being taxed. Each year, the assessed value of property may be increased by an "inflation factor" (limited to a maximum increase of 2%). With few exceptions, property is only re -assessed at the time that it is sold to a new owner. At that point, the new assessed value is reassessed at the purchase price of the property sold. The assessed valuation data shown above represents the only data currently available with respect to the actual market value of taxable property and is subject to the limitations described above.

Source: County of Orange
(152)

CITY OF PLACENTI A

DIRECT AND OVERLAPPING PROPERTY TAX RATES

LAST TEN FISC AL YE ARS
Fiscal Year
2013 2014 2015 2016 2017 2018 2019 2020 2021 2022
Placentia City
Placentia City Street Lighting Reorg.

Direct City Rate
Overlapping Rates:

OC Water District- Water Rese rv e
OC Vector Control
OC Transportation Authority
Orange County Water District
OC Harbor Beaches 8 Parks
OC Department of Education
Orange County Flood Control
OC Sanitation District #2 Operating
Placentia Library District
Orange County General Fun d
North OC Comm. College General Fund
Education Revenue Augmentation Fund
Placentia Yorba Linda Unifie d G en. Fund
Total Overlapping Rate
M etropolitan Wa ter District
Placentia Yorba Linda Unified
N. Orange County Community Co llege
Total Rate
Note :

0.1340 0.1340 0 .1340 0.1340 0.1340 0 .1340 0 .1340 0.1340 0 .1340 0.1340

0.0304 0.0304 0.0304 0 .0304 0.0304 0.0304 0 .0304 0 .0304 0.0304 0 .0304 0 .1644 0 .1644 0.1644 0.1644 0 .1644 0.1644 0.1644 0 .1644 0.1644 0 .1644

0.0001 0.0001 0 .0001 0 .0001 0.0001 0 .0001 0.0001 0.0001 0 .0001 0.0001

0.0011 0.0011 0.0011 0.0011 0 .0011 0.0011 0 .0011 0 .0011 0.0011 0 .0011 0 .0026 0.0026 0.0026 0 .0026 0 .0026 0.0026 0.0026 0.0026 0.0026 0.0026

0.0080 0.0080 0.0080 0.0080 0.0080 0.0080 0 .0080 0.0080 0.0080 0.0080 0 .0144 0.0144 0.0144 0.0144 0.0144 0 .0144 0.0144 0.0144 0 .0144 0.0144

0.0171 0.0171 0.0171 0.0171 0.0171 0.0171 0.0171 0.0171 0.0171 0.0171

0.0186 0.0186 0.0186 0 .0186 0 .0186 0.0186 0.0186 0.0186 0.0186 0 .0186

0.0309 0.0309 0.0309 0.0309 0.0309 0 .0309 0.0309 0 .0309 0.0309 0 .0309

0.0376 0.0376 0 .0376 0.0376 0.0376 0 .0376 0 .0376 0.0376 0 .0376 0.0376

0.0579 0 .0579 0 .0579 0.0579 0.0579 0.0579 0.0579 0.0579 0 .0579 0.0579

0.0655 0.0655 0.0655 0.0655 0.0655 0.0655 0.0655 0.0655 0.0655 0.0655

0.1876 0.1876 0 .1876 0.1876 0.1876 0 .1876 0.1876 0.1876 0 .1876 0.1876

0.3943 0.3943 0 .3943 0.3943 0.3943 0.3943 0.3943 0 .3943 0 .3943 0 .3943

0.8356 0.8356 0.8356 0.8356 0.8356 0 .8356 0.8356 0.8356 0 .8356 0 .8357

0.0035 0.0035 0.0035 0 .0035 0.0035 0 .0035 0.0035 0.0035 0.0035 0.0035

0. 0620 0.0653 0.0582 0 .0567 0 .0548 0.0553 0 .0526 0.0485 0.0603 0 .0485

0.0190 0. 0170 0.0170 0 .0304 0 .0289 0.0293 0.0283 0 .0241 0 .0320 0.0288

1.0845 1. 0858 1.0787 1.0906 1.0871 1.0881 1.0844 1.0761 1.0958 1 .0809 In 1978, the voters of the Sta te of California passed Propositio n 13 which set the property tax rate at a 1.00% fixed amount. This 1.00% is shared by all taxing agencies for which the subject property resides within .

Source: HdL Coren Cone
(153)

CITY OF PL ACENTI A

PRINCIP AL PROPERTY TAX PAYERS

CURRENT AND NINE YEARS AGO
( AMOUNTS EXPRESS IN TH OUS ANDS)
Taxpayer
Fairfield Placentia Place LLC
Placentia 422
Villa Angelina Apartment Fund LTD
MG Union Place Apartments LLC
Placentia -Linda Hospital Inc.

Sedona-Placentia Owner LLC
NMC Placentia LLC
Reef Impe rial Rose Inc.

Donahue Schriber Realty Group
Arlon Graphics LLC
Total
Source: HdL Coren Cone
2022
Perc ent of
Total City
Taxable Estimated Taxable
Assessed Total Assessed
Value Tax Value
$ 112,754 $1,128 1 .49
60,612 606 .80
57,955 580 .77
47,445 474 .63
40,374 404 .53
39,650 397 .52
37,553 376 .50
31,639 316 .42
29,428 294 .39
28,897 289 .38
$ 486,307 S 4.864 6.43 %
Taxpay er
OC of SD H oldings
Placentia 422
Villa Ti erra Ap artments LLC
Placentia -Linda Hospital Inc.

Donahue Schriber Realty Group
Reef Imperial Rose Inc .

Inland Western Placentia LLC
Hartwell Corporati on
West ern Oak Tree Court Partners LP
Bradford Terrace Placentia Apartments
(154)
Tot al
2013
Percent of
Total City
Taxable Estimated Taxable
Ass essed Total Assessed
Value Tax Value
$65,578 $ 656 1 .29 %
52,234 522 1 .03
34,328 343 .68
30,437 304 .60
25,136 251 .49
23,902 239 .47
22,712 227 .45
21,039 210 .41
16,866 169 .33
16,435 164 .32
$ 308,667 $ 3,087 6 .08 %

CITY OF PLACENTIA

PROPERTY TAX LEVIES AND COLLECTIONS

LAST TEN FISCAL YEARS
Fiscal Year
Note:

Collected within the Collections
Taxes Levied Fiscal Year of Levy in
for the Percent Subsequent
Fiscal Year Amount of Levy Years
Total Collections to Date
Amount
Percent
of Levy
2013 $ 12,064,669 $ 11,889,799 98.55 % N/A N/A N/A
2014 12,294,236 12,266,287 99.77 N/A N/A N/A
2015 13,012,736 12,973,298 99.70 N/A N/A N/A
2016 12,742,715 13,529,800 106.18 N/A N/A N/A
2017 12,831,914 12,865,221 100.26 N/A N/A N/A
2018 13,471,679 13,421,607 99.63 N/A N/A N/A
2019 14,144,498 14,244,954 100.71 N/A N/A N/A
2020 14,623,234 14,675,128 100.35 N/A N/A N/A
2021 15,211,067 15,384,500 101.14 N/A N/A N/A
2022 15,734,335 15,777,022 100.27 N/A N/A N/A
The amounts presented include City property taxes, In -Lieu Vehicle License Fees, and "triple flip" property tax revenue in lieu of sales tax. 2016 includes final payment of "triple flip" property tax revenue.

Source: County of Orange Auditor -Controller
(155)

CITY OF PLACENTI A

RATIO OF OUTSTANDING DEBT BY TYPE

LAST TEN FISCAL YEARS
(AMOUNTS EXPRESS IN THOUS ANDS, EXCEPT PER C APITA)
Fiscal Year
Gov ernmental Activities
Business -Type
Activiti es
Tax Allocation Certificates Total Percent of Percent of Bonds Loans of L eases Loans Primary Assessed Per Personal and Notes Payable Participation Payable Payable Govemment Valuation Capit a Inc ome 2013 $ 4,062 $ 189 $ 10,471 $
2014 3,870 75 9,572
2015 3,579 41 9,147
2016 3,063 218 8,697
2017 2,242 162 8,237
2018 1,226 1,325 7,737
2019 1,144 7,680
2020 6,154 7,095
2021 58,266 5,587 2,845
2022 55,970 8,656
Source: City of Placentia, Finance Department
$ 14,722 .290 % $ 284 .97 %
13,517 .260 259 .89
12,767 .231 245 .83
11,978 .204 229 .76
10,641 .173 204 .66
10,288 .160 195 .60
8,824 .130 169 .49
13,249 .188 257 .70
- 66,698 .907 1,303 3.40
651 65,277 .863 1,275 3.22
(156)

CITY OF PLACENTIA

DIRECT AND OVERLAPPING GOVERNMENTAL ACTIVITY DEBT
JUNE 30, 2022
2020-22 Assessed Valuation
Successor Agency Incremental Valuation
Adjusted Assessed Valuation
Direct Debt:

Placentia 2022 Ref and Improv Cops
Placentia Public Safety Radio Loan Payable
Placentia Fire Loan Payable #1
Placentia Fire Loan Payable #2
Placentia Fire UAL Loan Payoff
Placentia OCTA Advance
Placentia 2021 Installment Sale Agreement
Placentia PFA 2020A Lease Revenue Bonds
Total Direct Debt
Overlapping Tax and Assessment Debt:

Placentia -Yorba Linda Unified 2002 and 2008 Bond
Metropolitan Water District
N. OC Community College 2002, 2005, 2014 Bond
Total Overlapping Debt
Total Direct and Overlapping Debt
$7,561,131
394,528
$7,166,603
Total Debt
June 30, 2022
$ 2,189,027
664,014
2,785,389
1,460,450
1,076,463
1,557,622
3,004,000
51,890, 000
$228,563,164
4,050,721
203,447,070
(1) Percentage of overlapping agency's assessed valuation located within boundaries of the city.

Ratios of Direct vs. Overlapping Debt:

Direct Debt
Overlapping Debt
Total Debt
Ratios of Debt to Assessed Valuation:

Direct Debt
Overlapping Debt
Total Debt
Source: HdL, Coren Cone

51.43 %

48.57 100.00 %
.90 %
.85

1.75 %
(157)
% Applicable
(1)
100.00
100.00
100.00
100.00
100.00
100.00
100.00
100.00
City's Share
of Debt
June 30, 2022
% $ 2,189,027
664,014
2,785,389
1,460,450
1,076,463
1,557,622
3,004,000
51, 890,000

22.109 %

1.110

5.137
64, 626, 965
$50,533,030
44,963
10,451,076
61,029,069
$ 125,656,034

CITY OF PLACENTIA

LEGAL DEBT MARGIN INFORMATION

LAST TEN FISCAL YEARS
Legal Debt Margin Calculation for the Current Year:

Assessed Value
Debt Limit (3.75% of Assessed Value)
Debt Applicable to Limit
Legal Debt Margin - Current Year
Fiscal
Year
Note:

Debt
Limit
Debt
Applicable
to Limit
2013 $ 181,800,203 $
2014 186,635,310
2015 213,385,760
2016 220,387,742
2017 230,066,512
2018 248,734,552
2019 261,192,507
2020 271,595,021
2021 283,280,448
2022 291,210,596
Legal
Debt
Margin
$ 181,800,203
186,635,310
213,385,760
220,387,742
230,066,512
248,734,552
261,192, 507
271, 595, 021
283,280,448
291,210,596
$7,765,615,887
291,210,596
291,210,596
Debt as
Percentage
of Limit
The City charter includes a debt limit of 15%; however, at the time the charter was established, only 25% of the market value was used. For the purpose of determining the debt limit, the City is following the intent of the charter and reducing the debt limit to 3.75% of assessed valuation.

Source: City of Placentia, Finance Department
(158)

CITY OF PLACENTIA

DEMOGRAPHIC AND ECONOMIC STATISTICS

LAST TEN CALENDAR YEARS
(PERSONAL INCOME IN THOUSANDS, EXCEPT PER CAPITA)
Per Capita
Calendar City Personal Personal Unemployment
Year Population Income Income Rate
2012 51,776 $ 1,525,217 $ 29,458
2013 52,094 1,511,507 29,015
2014 52,084 1,540,384 29,575
2015 52,263 1,567,115 29,985
2016 52,268 1,614,628 30,891
2017 52,755 1,716,075 32,529
2018 52,333 1,805,719 34,504
2019 51,494 1,899,759 36,892
2020 51,173 1,959,175 38,285
2021 51,204 2,024,718 39,542
Sources: City Population - State Department of Finance
Unemployment Date - California Employment Development Department HdL, Coren Cone
(159)

5.0 %

4.4 6.2

5.1 4.5

3.5 3.0

2.9 8.7

5.8 CITY OF PL ACENTIA

TAX ABLE SALES BY CATEGORY

LAST TEN CALENDAR YEARS
(A MOUNTS EXPRESS IN THOUSANDS)
Calendar Year
2012 2013 2014 2015 2012 2016 2017 2018 2019 2020 2021
Apparel Sto re s
General Merchandise
Foo d Stores
Eating and Drinking Places
Building Materials
A uto Dealers and Supplies
Service Stations
Other Retail Stores
All Other Outlets
$ - $ - s - $ - $ - $ - $ - $ - $ - $ $21,114
6,227 6,482 6,459 6,635 6,227 6,759 7,178 7,440 7,649 8,208 7,907 17,718 17,541 17,898 18,529 17,718 17,919 17,102 17,530 18,363 20,539 19,152 61,816 62,479 66,582 79,730 61,816 84,676 85,373 83,083 87,912 77,897 101,361 39,460 37,884 48,092 38,156 39,460 55,996 60,664 68,803 74,767 69,616 89,608 69,200 78,924 85,659 105,341 69,200 107,146 104,963 82,789 72,781 71,301 99,240 83,112 80,210 78,562 70,961 83,112 62,495 68,101 74,924 73,200 49,981 72,505 55,311 63,164 64,434 60,419 55,311 70,775 74,578 75,597 76,411 65,702 62,668 192,626 197,944 213,510 255,719 192,626 240,166 234,501 245,115 268,067 269,831 278,458 Total $ 525.470 $ 544,628 S 581.196 $ 635 .490 $ 525,470 $ 645,932 $ 652,460 $ 655 .281 $ 679,150 S 633,075 $ 730 .899 Note:

Due to co nfide ntiality issues, the name s of the ten large st re venue payers are not available. The categ orie s presented are intend ed to provid e altemati ve information regarding the sources of the Citys sales tax revenue .

The category "Apparel Stores" was added in the FY21/22 ACFR Source: State of Califomia Board of Equalizatio n and The HdL Companies (160)

CITY OF PLACENTI A

BUDGETED FULL-TIME EMPLOYEES BY DEPARTMENT

LAST TEN FISCAL YEARS
Fiscal Year
Department
City Cle rk
Administration
Finance
Development Serv ices
Police
Fire and Life Safety
Public Works
Community Services
Total
Source: City of Pla centia, Finance Department
2013 2014 2015 2016 2017 2018 2019 2020 2021 2022

2.00 1.00 2.00 2.00 2.00 2.00 - 2 .00 2.00 2 .00

7.00 6.00 8.00 7.00 7.00 11.50 9 .50 10 .50 25.45 26.45

7.00 7 .00 6.00 7.00 7.00 8.00 8.00 8 .00 9 .00 9.00

3.00 - 4 .00 4 .75 6.50 8.50 8.50 8 .55 9.55

68.00 62.00 67 .00 69.50 74 .50 80.00 76.00 84 .00 71,00 72.00 - - - - - - - 25.00 27.00
22 .00 19 .00 18.00 19 .00 20.25 20.75 20.00 22 .00 22.00 26 .00 4 .00 4.00 4.00 6.00 6 .50 7.25 7.00 7 .00 7 .00 8.00
113.00 99.00 105 .00 114.50 122.00 136.00 129.00 142 .00 170.00 180 .00 (161)

CITY OF PL ACENTIA

OPERATING INDIC ATORS BY FUNCTION

LAST TEN FISCAL YEARS
Fiscal Year
Function /Program
Police:

Physical Arrests
Parking Citations
Traffic Citations
Co mmunity Development:

Building Permits
Building and Zoning Inspections
Public Works:

Fee t of Sewer Main Clea ned
Streetsweeping M iles
Traffic Signals Ma intained
Culture and Recreation:

Recreation Classes
Source: City of Placentia, Finance Department
2013 2014 2015 2016 2017 2018 2019 2020 2021 2022
1,289 1, 600 1,732 1,373 1,250 1,381 1,282 1,053 1,257 1,400 6,970 7,147 11,141 12,729 13,161 2,359 7,398 4,646 3,742 2,974 3,366 3,330 2,498 2,060 1,824 2,659 7,707 1,601 1,162 509 776 808 1,411 1,472 1,268 1,347 1,263 1,407 1,346 1,425 145 97 178 133 128 87 92 126 181 128
401,280 401,280 401,280 401,280 249,134 385,510
21,684 21,684 21,684 21,684 21,684 7,955
57 57 57 57 57 61
704 710 787 747 727
(162)
318,118
7,955
61 396,000 372,246
8,772 8,772
63 63
372,246
8,772
63 645 610 577 387 421

CITY OF PL ACENTI A

CAPIT AL ASSET ST ATISTICS BY FUNCTION/P RO GR AM

LAST TEN FISCAL YEARS
Fisc al Year
Fun ction/Program
Public Safety:

Police Statio ns
Sworn Officers
Patrol V ehicles
Fire Sta tions
Highways and Streets:

Miles of Streets
Street Trees
Traffic Signals
Street Lights
Sewer:

Miles of Sanitary Se wers
Storm Drains
Culture and Recreation:

Parks
Area of Parks (Acres)
Community Buildin gs
Community Centers
Senio r Centers
Baseball Diamonds
Basketball Courts
Soccer Fields
Pools
Gymnasiums
No te:
2013 2014 2015 2016 2017 2018 2019 2020 2021 2022
1 1 1 1 1 1 1 1 1 1
47 46 46 46 46 51 51 46 51 46
26 26 26 26 26 32 32 33 16 16
2 2 2 2 2 2 2 2 2 2
107 107 107 107 107 107 132 132 132 133
9,214 9,214 9,214 9,214 9,214 9,139 7,175 7,077 6,929 6,688 229 229 229 229 229 230 230 230 230 230
3,656 3,656 3,656 3,656 3,656 3,660 3,660 3,656 3,656 3,656 76 76 76 76 76 76 76 84 84 84
506 506 506 506 506 506 506 506 506 531
16 16 16 16 16 16 16 15 15 15

72.9 72.9 72.9 72.9 72.9 72 .9 100.9 60.9 60 .9 60.9
7 7 7 7 7 7 7 7 7 7
3 3 3 3 3 3 3 3 3 3
1 1 1 1 1 1 1 1 1 1
7 7 7 7 7 7 7 7 7 7
8 8 8 8 8 8 8 7 7 7
1 1 1 1 1 1 1 1 1 1
2 2 2 2 2 2 2 2 2 2
1 1 1 1 1 1 1 1 1 1
In FY20/21, the Fle et M anage r provided the number of patrol vehicles as 16. The police department could not recreate the previously reported number of 33. When taking into account all police d epartment vehicles, the number was 45. Therefore, only the actual patrol vehicles were reported starting in FY20/21.

Source: City of Placentia, Finance Department
(163)

This page intentionally left blank
(164)

Prepared by the Finance Department
of the City of Placentia

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Scope of Work
Audit of the basic financial statements contained within the City's Annual Comprehensive Financial Report (ACFR)
Single Audit pursuant to the Uniform Guidance
Agreed upon procedures on GANN Appropriation Limit
Agreed upon procedures on check sequence
Agreed upon procedures on wire transfers
©2023 CliftonLarsonAllen LLP

R eports to be Issued
Independent auditor's report on basic financial statements Report on internal control over financial reporting and on compliance in accordance with Government Auditing Stand ards
Communication to those in charge of governance
Agreed upon procedures report on GANN Appropriation Limit Agreed upon procedures on check sequence
Agreed upon procedures on wire transfers

4.1)
©2023 Clift onLars onAllen LIP
3 Independent Auditors Report
Opinions - Unmodified
Basis for Opinions
Change in Accounting Principle
• Responsibilities of Management for the Financial Statements Auditors' Responsibilities for the Audit of the Financial Statements Required Supplementary Information
Supplementary Information
Other Information
Other Reporting Required by Government Auditing Standards •
©2023 CliftonLarsonAllen LLP

Communication to Those in Charge of Governance
Accounting Policies
Implementation of GASB 87, Le ases
Accounting Estimates
CaIPERS defined benefit plans
Other Post -Employment Benefit (OPEB) plan
Financial Statement Disclosures Most Sensitive to Financial Statements Note 8 regarding the CaIPERS defined benefit plans .

Note 9 regarding the OPEB plan
Difficulties in Performing the Audit
None
Uncorrected Misstatements
California Highway Users Tax revenue on a cash basis rather than accrual basis

0. ©2023 Clift onLarsonAll en LLP
5 Communication to Those in Charge of Gov ernance
(Continued)
Corrected Misstatements
Firefighter unfunded pension accrued liability
Liability for compensated absences
Redevelopment Property Tax Trust Fund (RPTTF) recorded as unearned Bond payable for governmental fund not recorded on modified accrual basis Disagreements with Management
None
Management Representations
Received as of May 4, 2023
Management Consultations with Other Independent Accountants None known
milmMillillini
©2023 CliftonLarsonAllen LLP
6 We'll get you there.
i pr
CPAs CONSULTANTS WEALTH ADVI
SORS

I CONSULTANTS I WEALTH ADVISORS
City of Placentia
Presentation to the City Council
For the Fiscal Year Ended June, 30, 2022
June 6, 2023
©2023 CliftonLarsonAllen LLP. CLA (CliftonLarsonAllen LLP) is an independent network member of CLA Global. See CLAglobal.com/disclaimer.

Investment advisory services are offered through CliftonLarsonAllen Wealth Advisors, LLC, an SEC -registered investment advisor.

Scope of Work
Audit of the basic financial statements contained within the City's Annual Comprehensive Financial Report (ACFR)
• Single Audit pursuant to the Uniform Guidance
• Agreed upon procedures on GANN Appropriation Limit
Agreed upon procedures on check sequence
Agreed upon procedures on wire transfers
C
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Placentia City CouncilJune 6, 2023

Placentia City Council
June 6, 2023