City Council Chambers
14343 Civic Drive
Victorville, CA
www.victorvilleca.gov
VICTORVILLE CITY COUNCIL
VICTORVILLE LIBRARY BOARD OF TRUSTEES
SOUTHERN CALIFORNIA LOGISTICS AIRPORT AUTHORITY
SUCCESSOR AGENCY TO THE REDEVELOPMENT AGENCY
THE CITY AS HOUSING ASSETS SUCCESSOR
JOINT POWERS FINANCING AUTHORITY
VICTORVILLE WATER DISTRICT
Regular Meeting Agenda
Tuesday, April 15, 2025
5:00 p.m. Closed Session
6:00 p.m. Regular Session
The
City
Council
holds
its
business
meetings
in
public
in
accordance
with
the
requirements
of
the
Ralph
M.
Brown
Act,
its
established
policies
and
procedures,
and
its
adopted
parliamentary
authority.
The
Council
strives
to
carry
out
its
meetings
in
an
atmosphere
of
professionalism
with
full
participation
by
members
of
the
body
and
the
public.
As
such,
the
Presiding
Officer
is
empowered
to
govern
City
Council
Meetings
to
foster
the
efficient
and
fair
administration
of
City
business
and
reserves
the
right
to
enforce
(or
cause
to
be
enforced)
the
Meeting
Rules
of
Conduct
and
Decorum
as
set
forth
in
Chapter
5 of
the
City
Council Policy and Procedures Manual.
The
City
Council
welcomes
and
encourages
public
participation
and
invites
the
community
to
attend
in
person.
City
Council
Meetings
will
be
held
in-person
at
City
Hall
in
Council
Chambers.
Remote
viewing
of
our
Council
Meetings
is
available
through
YouTube,
but
public
comments
must
be
given
in-person
at
the
meeting or in advance as noted below.
Public
Comments:
Members
of
the
public
may
submit
comments
electronically
by
4 p.m.
the
day
of
the
meeting
to
be
distributed
to
City
Council.
Participants
are
invited
to
address
the
Council
on
agendized
and
non-agendized
topics
at
the
beginning
of
the
meeting.
Public
comments
will
be
no
longer
than
three
(3)
minutes
per
community
member.
Should
a
speaker
conclude
their
comments
prior
to
the
expiration
of
three
(3)
minutes,
the
speaker
waives
the
right
to
speak
for
any
remaining
amount
of
time.
For
further
information
about
how
to
address
the
Council,
please refer to the City's website at
victorvilleca.gov/agendas
.
LEVINE
ACT
DISCLOSURE:
Pursuant
to
the
Levine
Act
(Govt.
Code
section
84308),
any
party
to
a
permit,
license,
contract,
or
other
entitlement
before
the
Victorville
City
Council
is
required
to
disclose
on
the
record
any
campaign
contribution,
including
aggregated
contributions,
of
more
than
$250
made
by
the
party
or
the
party's
agents
within
the
preceding
12 months
to
any
City
official.
Participants
and
agents
are
requested
to
make
this
disclosure
as
well.
The
disclosure
must
include
the
name
of
the
party,
participant,
or
agent,
and
any
other
person
making
the
contribution;
the
name
of
the
recipient,
the
amount
of
the
contribution,
and
the
date
the
contribution was made.
In
compliance
with
the
Americans
with
Disabilities
Act,
if
you
need
special
assistance
to
participate
in
this
meeting,
please
contact
the
City
Clerk's
office
at
(760)
955-5188
no
later
than
72 hours
prior
to
the
meeting.
5:00 p.m. Closed Session
Call to Order
Roll Call
Introduction to Public Comments
Public Comments for Closed Session Items
Declaration of Closed Session Item(s) by City Attorney
CITY COUNCIL
A.
CONFERENCE WITH LEGAL COUNSEL- ANTICIPATED LITIGATION
Pursuant to Government Code § 54956.9
Initiation of litigation pursuant to Government Code § 54956.9(d)(4) Number of potential cases: One (1)
Based
on
existing
facts
and
circumstances,
the
legislative
body
fo
the
local
agency
has decided to initiate or is deciding whether to initiate litigation.
B.
CONFERENCE WITH LEGAL COUNSEL – EXISTING LITIGATION
Pursuant to Government Code Section 54956.9(d)(1):
Case Name: Randy Weng vs. City of Victorville
Case No.: CIVSB2314479
C.
CONFERENCE WITH LEGAL COUNSEL – EXISTING LITIGATION
Pursuant to Government Code Section 54956.9(d)(1):
Case Name: In re: The Appeal of Khachatur Kalantaryan
Case No.: CIVSB2400308
D.
CONFERENCE WITH LEGAL COUNSEL – EXISTING LITIGATION
Pursuant to Government Code Section 54956.9(d)(1):
Case Name: In re: The Appeal of Andranik Bebedezyn
Case No.: CIVSB2410678
E.
CONFERENCE WITH LEGAL COUNSEL – EXISTING LITIGATION
Pursuant to Government Code Section 54956.9(d)(1):
Case Name: In re: The Appeal of Andranik Bebedezyn
Case No.: CIVSB2410679
F.
CONFERENCE WITH LEGAL COUNSEL – EXISTING LITIGATION
Pursuant to Government Code Section 54956.9(d)(1):
Case Name: Ju Chen
Case No.: CODE20-00431 (Citation No. 22843)
Recess to Closed Session
6:00 p.m. Regular Session
Call to Order
Roll Call
Closed Session Announcements by the City Attorney
Invocation: Pastor Joseph Garibay from Calvary Chapel Victorville
Pledge of Allegiance: Police Captain Randy German
Proclamations/Special Presentations
Introduction of new Police Captain, Jerry Davenport
Presentation of New Hires and Promotions to City Council
Proclamation Declaring April as Child Abuse Prevention Month
City Clerk Presents Agenda/Revisions to Agenda
Conflict of Interest Declarations
Any
items
on
this
agenda
that
might
be
a
conflict
of
interest
to
any
Council
Members/Board Members should be identified at this time.
Introduction to Public Comments
Public Comments
PUBLIC HEARING(S)
1. Doris
Davies
Ribbon
Gutter
Reconstruction
Project
–
Notice
of
Exemption
and
Award of Construction Contract
Recommendation:
That the Honorable City Council;
(1)
Open
and
conduct
a
public
hearing,
and
receive
testimony
regarding
the
proposed project;
(2) Close the Public Hearing;
(3)
Approve
the
Notice
of
Exemption
and
authorize
staff
to
file
the
notice
with
the
Office of Planning and Research and the County Clerk;
(4)
Adopt
Resolution
No.
25-036
to
amend
the
Fiscal
Year
2024/2025
budget
to
reflect
an
additional
appropriation
of
$110,100.00
from
Fund
202
and
additional
expenses in the amount of $110,100.00 from Fund 202; and (5)
Award
a
construction
contract
to
Kelley’s
Underground
Construction,
Inc.
in
the
amount of $206,720.
CONSENT CALENDAR
2. Payroll Demand Schedule No. 7B
Recommendation:
That
the
City
Council
and
Board
of
Directors
ratify
Payroll
Demand
Schedule
No.
7B
for
Payroll
Period
January
3,
2025,
through
January
17,
2025,
in
the
amount
of
$2,295,327.24
covering
Check
Nos.
34437
through
34446
including
Vendor
checks.
Also
included
are
Advice
Nos.
323668
through
324221,
per
adopted
budget
for
Fiscal Year 2024-2025 (period covering July 1, 2024, through June 30, 2025).
3. Release
of
the
Labor
and
Materials
Security
Associated
with
a
Single-Family
Home
located at 9525 Goss Road
Recommendation:
That
the
Honorable
City
Council
approve
the
full
release
of
the
Water
Improvement
Labor
and
Materials
Security
associated
with
a
single-family
home
located
at
9525
Goss Road.
4. Settlement Agreement between the City of Victorville and Lan Fang Wang
Recommendation:
That
the
Honorable
City
Council
approve
the
Citation
Settlement
Agreement
by
and
between Lan Fang Wang and the City of Victorville in regard to Citation No. 25852.
5. Engineering Report for the Third Quarter of Fiscal Year 2024/2025
Recommendation:
That the Honorable City Council review and file this quarterly report.
6. Community Services Quarterly Report for the Second Quarter of Fiscal Year 2025
Recommendation:
That the Honorable Victorville City Council review and file.
7. Commercial Demand Schedule No. 19
Recommendation:
That
the
City
Council
and
Board
of
Directors
ratify
Commercial
Demand
Schedule
No.
19 in
the
amount
of
$7,768,558.92,
covering
Electronic
Fund
Transfers
No.
343547
through
343793
and
Warrant
No.
799081
through
799270
for
03/20/2025
through
04/02/2025
and
Wire
Transfer
dated
04/02/2025,
per
the
adopted
budget
for
Fiscal
Year
2024-2025
for
the
period
covering
July
1,
2024
through
June
30,
2025.
8. Minutes
of
the
February
18 and
March
4,
2025,
Regular
City
Council
Meetings
and
the March 5, 2025, Special City Council Meeting
Recommendation:
That
the
Honorable
City
Council
approve
the
minutes
of
the
Regular
City
Council
Meetings
held
on
February
18 and
March
4,
2025,
and
the
Special
City
Council
Meeting held on March 5, 2025.
WRITTEN COMMUNICATIONS
9. Annual Financial Reports for the Fiscal Year Ended June 30, 2024
Recommendation:
That
the
Honorable
City
Council
and
Board
of
Directors
approve
a
motion
to
receive
and file the following:
(1)
City
of
Victorville
Annual
Comprehensive
Financial
Report
for
the
Fiscal
Year
ended June 30, 2024;
(2)
Victorville
Water
District
Basic
Financial
Statements
for
the
Fiscal
Year
ended
June 30, 2024; and
(3)
Southern
California
Logistics
Airport
Authority
Basic
Financial
Statements
for
the
Fiscal Year ended June 30, 2024.
10. Annual Single Audit Report on Federal Grants for Year Ended June 30, 2024
Recommendation:
That
the
Honorable
City
Council
receive
and
file
the
Fiscal
Year
2023-2024
Single
Audit Report.
11. Amendment
No.
1 to
the
Consultant/Professional
Services
Provider
Agreement
with
Ninyo & Moore Geotechnical and Environmental Sciences Consultants
Recommendation:
That
the
Honorable
City
Council
acting
as
the
City
as
Housing
Assets
Successor
approve
Amendment
No.
1 to
the
Consultant/Professional
Services
Provider
Agreement
by
and
between
the
City
as
Housing
Assets
Successor
(“CHAS”)
of
the
former
Victorville
Redevelopment
Agency
and
Ninyo
&
Moore
Geotechnical
and
Environmental
Sciences
Consultants
(“Ninyo
&
Moore”)
in
the
amount
not
to
exceed $252,494.31.
12. Acceptance of Site Cleanup Subaccount Program Grant Agreement and Funds
Recommendation:
That the Honorable City Council:
(1)
Adopt
Resolution
No.
25-019
Entering
into
a
Site
Cleanup
Subaccount
Program
(”SCAP“)
Grant
Agreement
with
the
California
State
Water
Resources
Control
Board
accepting
the
grant
award
in
the
amount
of
$483,353
for
the
purposes
of
funding
site
investigation
and
remedial
action
at
the
Former
Nuway
Dry
Cleaners
Site;
(2)
Authorize
the
City
Manager
to
execute
the
Agreement
and
amendments,
subject
to
minor
non-substantive
changes,
and
designating
the
Deputy
City
Manager
as
an
additional
signing
agent
of
the
City
authorized
to
sign
and
submit
any and all documents related to request for reimbursements; and (3)
Adopt
Resolution
No.
25-020
Amending
the
Annual
Budget
for
Fiscal
Year
2024-
2025 approving additional revenue and expenditures in the amount of $483,353.
13. La
Paz
Drive/Seneca
Road
Traffic
Circle
Quick
Build
Project
–
Notice
of
Exemption
and Intent to Accept Competitive Grant Award
Recommendation:
That the Honorable City Council;
(1)
Adopt
Resolution
25-023
of
the
City
of
Victorville
declaring
intent
to
accept
a
SCAG
Competitive
Grant
Award
for
the
La
Paz/Seneca
Road
Traffic
Circle
Quick
Build
Project,
finding
the
Project
exempt
from
the
California
Environmental
Quality
Act,
and
authorizing
the
City
Manager
to
execute
all
necessary
documents
to
accept award; and
(2)
Approve
the
Notice
of
Exemption
and
authorize
staff
to
file
the
notice
with
the
Office of Planning and Research and the County Clerk.
14. Acceptance
of
Roadway
and
Access
&
Maintenance
Easement
Deeds
for
the
Bear
Valley Road Bridge Over Mojave River Rehabilitation and Widening Project
Recommendation:
That the Honorable City Council:
(1)
Accept
a
Roadway
Easement
Deed
from
Victor
Valley
Community
College
District
for
the
Bear
Valley
Road
Bridge
Over
Mojave
River
Rehabilitation
and
Widening Project;
(2)
Accept
an
Access
&
Maintenance
Easement
Deed
from
Victor
Valley
Community
College
District
for
the
Bear
Valley
Road
Bridge
Over
Mojave
River
Rehabilitation and Widening Project; and
(3) Authorize the City Manager to execute the easement deeds on the City’s behalf.
15. Standard
Sublease
Agreement
for
Building
682C
by
and
between
the
Southern
California Logistics Airport Authority and Anduril Industries, Inc.
Recommendation:
That
the
Southern
California
Logistics
Airport
Authority
(“SCLAA”)
Board
of
Directors:
(1)
Approve
entering
into
a
Standard
Sublease
Agreement
for
Building
682C
(“Agreement”),
by
and
between
the
SCLAA
and
Anduril
Industries,
Inc.,
(“Anduril”);
and
(2) Authorize the Executive Director to execute said Agreement.
16. Standard
Sublease
Agreement
for
Buildings
717B,
671,
675
and
Lot
20 by
and
between
the
Southern
California
Logistics
Airport
Authority
and
The
Boeing
Company
Recommendation:
That
the
Southern
California
Logistics
Airport
Authority
(“SCLAA”)
Board
of
Directors:
(1)
Approve
entering
into
a
Standard
Sublease
Agreement
for
Buildings
717B,
671,
675
and
Lot
20 (“Agreement”),
by
and
between
the
SCLAA
and
The
Boeing
Company, (“Boeing”); and
(2) Authorize the Executive Director to execute said Agreement; and (3)
Adopt
Resolution
No.
SCLAA
25-008
amending
the
2024/2025
budget
increasing revenue in account 4500125-44605 by $179,514.12.
17. Discussion
and
possible
action
to
place
a
memorial
sign
at
the
intersection
of
El
Evado Road and Seneca Road in honor of Deputy Hector Cuevas Jr.
Recommendation:
Any action is at the discretion of Your Honorable City Council.
18. Discussion
and
possible
action
to
determine
whether
members
of
the
City’s
commissions,
committees
and
boards
should
adhere
to
the
same
standards
as
the
City
Council
specifically
including
but
not
limited
to
administrative
procedures,
communication,
conduct
and
conflict
of
interest
provisions
as
outlined
in
the
City
Council Policy and Procedures Manual
Recommendation:
Any action is at the discretion of Your Honorable City Council.
19. City Manager Reports
20. Discussion and Possible Action Regarding Upcoming Agenda Items
21. Reports from Council Members
Adjournment
Item Number: 1
City Council / Board of Directors
Public Hearing(s)
Meeting of: April 15, 2025
Submitted By:
Fredy Bonilla, City Engineer
Subject:
Doris Davies Ribbon Gutter Reconstruction Project – Notice of Exemption and Award of Construction Contract
Recommendation:
That the Honorable City Council;
(1) Open and conduct a public hearing, and receive testimony regarding the proposed project;
(2) Close the Public Hearing;
(3) Approve the Notice of Exemption and authorize staff to file the notice with the Office of Planning and Research and the County Clerk;
(4) Adopt Resolution No. 25-036 to amend the Fiscal Year 2024/2025 budget to reflect an additional appropriation of $110,100.00 from Fund 202 and additional expenses in the amount of $110,100.00 from Fund 202; and
(5) Award a construction contract to Kelley’s Underground Construction, Inc. in the amount of $206,720.
Fiscal Impact:
The recommended actions require an additional appropriation of $110,100 from Fund 202 Storm Drain, and will result in a fiscal impact of $206,720 for the construction contract, and $28,280 for project management and support costs, estimated Lahontan State Water Board permit fees, and On-Call Geotechnical and Engineering Testing Services. This project will be funded by Storm Drain, Fund 202. This Capital Improvement Project was included in mid-year budget for the Fiscal Year (FY) 2023/2024 budget and was rolled over into the current fiscal year. Resolution No. 25-036 (Attachment A) has been prepared to amend the FY 2024/2025 budget accordingly. There are sufficient funds in Fund 202 for the additional appropriation, the estimated cash balance is $5,358,585.23. Please refer to Table 1 that shows the fund account number, available budget amount, additional appropriation, and the total funding for the project.
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Table 1
Budget Account No. Available
Budget
Additional
Appropriation
Total Available
2024500-55325-61037 $124,923.30 $110,100.00 $235,023.30 Strategic Plan Goal:
This project aligns with Goal E “Invest in Infrastructure” in the City of Victorville Strategic Plan 2023-2026 as the proposed improvements will restore the flow path through the park protecting the public and existing infrastructure.
Background:
A summer storm event in August 2023 (Tropical Storm Hilary) caused severe damage to existing improvements along the Oro Grande Wash in Doris Davies Park resulting in damage to and displacement of the concrete valley gutter. The gutter was undermined, broken up and displaced, requiring the disposal of the unrecoverable concrete and reconstruction of the valley gutter. Additionally, stormwater erosion of soils adjacent to the gutter upstream at Pebble Beach Drive and along the flow path through the park have resulted in unsafe conditions for anyone attempting to cross the wash. Soil was eroded from the grass areas of the park, transported downstream and deposited over a small portion of valley gutter that was not damaged in front of the entrance to an improved San Bernardino County Flood Control District channel within the park. This erosion and deposition of soil requires grading to restore the flow path along the gutter through the park. See Attachment B for the location of the project and Attachment F for photographs of the storm water damage to the existing park improvements.
Construction projects that may result in a significant and adverse change in the environment require an environmental review per the California Environmental Quality Act (CEQA). It is a routine requirement to comply with CEQA before construction starts on a CIP. The City must review all public works projects to determine how they will comply with CEQA requirements before making a discretionary recommendation of approval of a construction project prior to award of a construction contract.
The California Code of Regulations Title 14, Division 6, Chapter 3 provides guidelines for the implementation of CEQA. Article 5 of such guidelines identifies certain types of projects which have been determined not to have a significant effect on the environment and which are exempt from the provisions of CEQA. City staff evaluated the scope of work and determined this project is Categorically Exempt under Article 19, Section 15301(c): Existing Facilities (Class 1) of the CEQA guidelines. Doris Davies Park is developed with existing concrete pavement, and landscaping. The reconstruction of the valley gutter and restoration of the open space grass area existing improvements are considered minor as they do not propose any capacity increases or disturbance of existing native natural habitat.
Pursuant to Article 5, Section 15061, after determining that a project is exempt from CEQA, and once the project is approved by its governing body, the Notice of Exemption will be recorded to initiate a 35-day statute of limitations for any appeals submitted from 4 0
6 0
a party feeling a categorical exemption is being improperly used to limit the possibility of legal challenge. See Attachment C, the Notice of Exemption to be recorded.
Discussion:
The project plans, specifications and engineer’s estimate for the project were prepared in-house by the Engineering Department. Construction management of this CIP will be performed by Engineering Staff.
This project was bid using informal bid procedures in accordance with Victorville Municipal Code §2.28.200 for Public Works contracts with an estimated cost in excess of sixty thousand dollars, but no more than five hundred thousand. Staff solicited bids from pre-qualified on-call contractors. The request for bids was issued on March 27, 2025. On April 8, 2025, five (5) bids were received. The bid results are shown below.
Company Base Bid Amount
1) Kelley’s Underground Construction, Inc. $206,720.00
2) Christensen Brothers General Engineering, Inc. $236,452.00 3) DM Contracting, Inc. $273,581.00
4) High Desert Underground, Inc. $295,846.75
5) Kirtley Construction, Inc. dba TK Construction $456,782.00 After a careful review and tabulation of the bid proposals, staff determined that the lowest responsive, responsible bidder is Kelley’s Underground Construction, Inc. with a bid amount of $206,720.00. A minor error in the multiplication of the unit cost, quantity and subtotal in the difference of $620 for one line item on Kelley’s bid resulted in the adjustment of their submitted bid from $206,090.00 to $206,720.00. This minor error was corrected and accepted by staff in accordance with the bidding procedures and instructions included in the bid.
The Engineer’s estimate for the project was originally $125,000 when the storm first caused damage to the wash and the project was budgeted. Subsequent storm events resulting in additional damage and erosion to this section of the wash increased the scope of work to restore the valley gutter and adjacent grass landscaping. The current low bid came in at approximately 62% above the original estimate. The difference in cost is attributed to the additional storm damage and cost increases for construction labor and materials.
Staff recommends that the City Council approve the Notice of Exemption, adopt Resolution No. 25-036 and award a construction contract to Kelley’s Underground Construction, Inc. in the amount of $206,720.00 for the Doris Davies Ribbon Gutter Reconstruction Project.
Staff is available for any questions Council may have.
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Attachments: A. Resolution 25-036
B. Vicinity Map
C. Notice of Exemption
D. Proposals Received
E. Contract
F. Site Photographs
ATTACHMENT A
RESOLUTION 25 -036
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
VICTORVILLE, CALIFORNIA, AMENDING THE ANNUAL
BUDGET FOR FISCAL YEAR 2024-2025; APPROVING AN
ADDITIONAL APPROPRIATION OF FUND 202 TO INCREASE
THE BUDGET FOR THE DORIS DAVIES RIBBON GUTTER
RECONSTRUCTION PROJECT
WHEREAS, the City Manager of the City of Victorville did heretofore submit to the City Council an estimate of the expenditures and revenues of the City Departments and offices, together with a proposed budget for the fiscal year 2024-2025; and WHEREAS, copies of said budget were prepared and distributed to the City Council, approved by the City Council prior to June 6, 2024, and have been available for the inspection by the public in the office of the City Clerk of the City of Victorville; and WHEREAS, the Doris Davies Ribbon Gutter Reconstruction Project is listed in the Capital Improvement Projects for fiscal year 2024-2025; and
WHEREAS, the cost of construction deems it necessary to amend the Capital Improvement Budget for 2024-2025; and
WHEREAS, the City Manager or his designee will provide all necessary justification for the budget amendment as an attachment to this resolution or in the associated City Council agenda report; and
WHEREAS, the City Council, wishes to amend the annual budget as set forth in this Resolution and recognize the associated increase in expenditures.
NOW, T HEREFORE, T HE CI TY COUNCIL O F T HE CITY OF
VICTORVILLE, CALIFORNIA, DOES HEREBY RESOLVE AS FOLLOWS:
SECTION 1. That the annual; budget for the fiscal year 2024-2025 for the City of Victorville is hereby amended to reflect an increase in the Doris Davies Ribbon Gutter Reconstruction Project Storm Drain expenditure account 2024500-55325-61037 in the amount of One Hundred Ten Thousand Dollars ($110,100) as described in the corresponding Agenda Item Staff Report for Council Meeting of April 15, 2025.
Account Description Adjustment
2024500-55325—61037 Storm Drain Doris Davies Park $110,100 SECTION 2. That copies of such amended budget, certified by the City Clerk, shall be filed with the auditors of the City of Victorville and in the office of the City Clerk for public inspection and certified copies thereof shall be made available for use by City Departments, offices and subsidiary districts of the City.
SECTION 3. That this Resolution becomes effective immediately upon its adoption.
ATTACHMENT B
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PALMDALE RO.
ATTACHMENT B
DORIS DAVIES
VICINITY MAP
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VICINITY MAP
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ATTACHMENT C
Statutory Exemptions. State code number:
_______________________________________________
Print Form
Notice of Exemption Appendix E
From: (Public Agency): ____________________________
To: Office of Planning and Research
P.O. Box 3044, Room 113 _______________________________________________Sacramento, CA 95812-3044 County Clerk
(Address)
___________________________
___________________________
County of: __________________
Project Title: ____________________________________________________________________________ Project Applicant: ________________________________________________________________________ Project Location - Specific:
Project Location - City: ______________________ Project Location - County:
Description of Nature, Purpose and Beneficiaries of Project:
_____________________
Name of Public Agency Approving Project: _____________________________________________________ Name of Person or Agency Carrying Out Proj ect: ________________________________________________ Exempt Status: (check one):
Ministerial (Sec. 21080(b)(1); 15268);
Declared Emergency (Sec. 21080(b)(3); 15269(a));
Emergency Project (Sec. 21080(b)(4); 15269(b)(c));
Reasons why project is exempt:
Lead Agency
Contact Person: ____________________________
Area Code/Telephone/Extension: _______________
If filed by applicant:
1. Attach certified document of exemption finding.
2. Has a Notice of Exemption been filed by the public agency approving the project? Yes No
Signature: ____________________________ Date:
Signed by Lead Agency
Signed by Applicant
Authority cited: Sections 21083 and 21110, Public Resources Code. Date Received for filing at OPR:
Reference: Sections 21108, 21152, and 21152.1, Public Resources Code. _______________
Categorical Exemption. State type and section number: ____________________________________ ______________________________________________
______________ Title: _______________________
Revised 2011
City of Victorville
14343 Civic Drive, PO Box 5001
Victorville, CA 92392
San Bernardino
385 North Arrowhead Avenue, Second Floor
San Bernardino, CA 92415
Doris Davies Ribbon Gutter Reconstruction Project
City of Victorville
Doris Davies Park, 16451 Pebble Beach Drive, Victorville, CA 92395 Victorville
San Bernardino
Project will restore a concrete ribbon gutter and flow path through the park protecting the public and existing infrastructure.
City of Victorville
City of Victorville
X
§15301(c)
Project is replacement and minor alteration of infrastructure damaged in storm.
Fredy A. Bonilla, City Engineer
760-955-5158
City Engineer
ATTACHMENT D
ATTACHMENT E
1 Construction Agreement/Kelley’s Underground Construction, Inc., Project CC25-114
CONSTRUCTION CONTRACT BY AND BETWEEN
THE CITY OF VICTORVILLE AND
KELLEY’S UNDERGROUND CONSTRUCTION, INC.
FOR
DORIS DAVIES PARK RIBBON GUTTER IMPROVEMENT PROJECT
CITY PROJECT NO. CC25-114
THIS CONSTRUCTION CONTRACT (the “Contract”) dated ______________________ for reference purposes only is made and entered into by and between the City of Victorville, a municipal corporation and charter city located in the County of San Bernardino, State of California, hereinafter referred to as the “City”, and Kelley’s Underground Construction, Inc., a California corporation, hereinafter referred to as the “Contractor”. The City and Contractor are sometimes hereinafter referred to as a “ Party” and collectively referred to as the “Parties.”
RECITALS:
WHEREAS, the City requires construction of Dories Davies Park Ribbon Gutter Improvement Project, as more fully described in the solicitation documents issued by the City for Project No. CC25- 114 (the “Project”); and
WHEREAS, on March 27, 2025, the City issued a Notice Inviting Bids and solicitation documents to prospective bidders for the Project. In response, Contractor submitted a Bid, which the City determined to be the lowest responsive and responsible bid; and
WHEREAS, Contractor is a duly organized corporation in good standing in the State of California, and represents that it has the background, knowledge, experience, expertise and resources to perform the Work and other obligations encompassed by this Contract; and
WHEREAS, at its meeting held on April 15, 2025 , the Victorville City Council duly accepted Contractor’s Bid for the Project and directed that a written agreement for the Project be entered into with Contractor; and
WHEREAS, in light of the facts set forth above and the certifications made by Contractor as part of its Bid, the City desires to retain Contractor to perform the construction Work for the Project as set forth in this Contract and in the Contract Documents, as hereinafter described.
NOW, THEREFORE, IN CONSIDERATION OF THE COVENANTS, CONDITIONS, AND
PROMISES CONTAINED HEREIN AND FOR SUCH OTHER GOOD AND VALUABLE CONSIDERATION, THE PARTIES HERETO AGREE AS FOLLOWS:
Section 1. RECITALS
The Recitals set forth above are true and correct and are hereby incorporated into this Contract by this reference, as though set forth herein.
2 Construction Agreement/ Kelley’s Underground Construction, Inc./Project CC25-114
Section 2. CONTRACT DOCUMENTS; ORDER OF PRECEDENCE
a. Contract Documents. The Contract Documents consist of the following documents, all of which are either attached hereto as exhibits or are incorporated herein by this reference. Said Contact Documents are complementary; what is called for in one is binding as if called for in all, and together constitute Contractor’s performance obligations:
(1) This Contract and its attached Exhibits, subject to the limitations in Sections 9 and 20 with respect to Exhibit “A” (Contractor’s submitted Bid Proposal as accepted by the City); (2) Change Orders issued and approved by the City;
(3) Regulatory Permits from other agencies specified in Appendices A and B of the bid package or as may otherwise be required by law;
(4) Bid Addenda issued by the City;
(5) Notice Inviting Bids and Instructions to Bidders;
(6) Special Provisions;
(7) Greenbook 2021 Edition;
(8) Appendices;
(9) Plans;
(10) Bid Forms and attachment thereto;
(11) Faithful Performance Bond;
(12) Payment Bond.
b. Interpretation. In the event of any conflict between any of the Contract Documents, the document highest in the order of precedence (from highest to lowest), as set forth in Subsection a. above shall control.
c. Definitions. Unless specifically defined or assigned a meaning in this Contract, or the context clearly indicates otherwise, capitalized terms herein shall have the meaning assigned to them in the “Definitions” section of the Instructions to Bidders document.
Section 3. CONTRACTOR’S OBLIGATIONS
Contractor will perform all of the Work required for the Project, as specified in the Contract Documents.
Contractor must provide, furnish, and supply all things necessary and incidental for the timely performance and completion of the Work, including all necessary labor, materials, supplies, tools, equipment, transportation, onsite facilities, and utilities, unless otherwise specified in the Contract Documents. Contractor must use its best efforts to diligently prosecute and complete the Work in a professional and expeditious manner and to meet or exceed the performance standards required by the Contract Documents, and to the satisfaction of Fredy A. Bonilla, P.E., City Engineer, or his/her designee (hereinafter the “Project Manager”).
Section 4. CONTRACT PRICE; PAYMENT AND RETENTION
a. As full and complete compensation for Contractor’s timely performance and completion of the Work in strict accordance with the terms and conditions of the Contract Documents, City will pay Contractor Two Hundred Six Thousand Seven Hundred Twenty and 00/100 Dollars ($206,720.00), (the “Contract Price”) for all of Contractor’s direct and indirect costs to perform the Work, including all labor, materials, supplies, equipment, taxes, insurance, bonds and all overhead costs, in accordance with Contractor’s Bid Proposal (attached hereto as Exhibit “A”) subject to the provisions of this Contract and the Contract Documents.
3 Construction Agreement/ Kelley’s Underground Construction, Inc./Project CC25-114
b. Procedures relating to payment and retention are set forth in the Special Provisions.
Section 5. CONTRACT TIME; NOTICE TO PROCEED
a. Contract Time. The Work under this Agreement shall be diligently prosecuted to completion before expiration of Fifteen (15) WORKING DAYS, commencing within Thirty (30) calendar days after the issuance of the Notice to Proceed. The City will not issue a Notice to Proceed to the Contractor until this Contract, including bonds and insurance documents, have been executed and/or approved by the City.
b. Notice to Proceed. No work, service, material, or equipment shall be performed or furnished under this Contract unless and until a Notice to Proceed has been given to the Contractor by the City. Contractor shall commence Work pursuant to the Contract Documents and as directed by the City in the Notice to Proceed, and diligently execute the same to completion within the Contract Time.
Section 6. DISPUTE RESOLUTION AND CLAIMS PROCEDURES
a. Public Contract Code Section 9204. For purposes of any Public Works Claims filed by a Contractor or Subcontractor (as those terms are defined in Public Contract Code Section 9204) under this Contract, the claims procedures in Public Contract Code Section 9204 (“ Section 9204”) and the provisions of this Section shall apply. Public Contract Code Section 9204 is set forth in full in Section 2- 10 of the Special Provisions.
(1) In the event of a Section 9204 Public Works Claim, Contractor may not stop working pending resolution of the dispute but must continue to comply with its duty to diligently prosecute the performance and timely completion of the Work during the Section 9204 process.
(2) Any Public Works Claims not resolved by the Section 9204 procedures (and/or any tort claims) shall be subject to Section 2.24.020 of the Victorville Municipal Code (“VMC”) and the provisions of the Government Claims Act (Government Code section 810 et seq.).
b. For disputes or claims that do not constitute Public Works Claims, City and Contractor agree to comply with the following process:
(1) Each Party shall designate a senior management or executive level representative to negotiate any dispute.
(2) The representatives shall attempt, through good faith negotiations, to resolve the dispute by any means within their authority.
(3) If the issue remains unresolved after ten (10) days of good faith negotiations, the Parties shall attempt to resolve the disagreement by negotiation between the legal counsel for each Party.
If the above process fails, the Parties may mutually agree to engage in non-binding mediation or arbitration in which the Parties equally share the costs of any mediator or arbitrator, or may proceed with suit or other remedies, subject to the provisions of subparagraph (5) of this Subsection and other applicable provisions and laws.
(4) The alternative dispute resolution process set forth herein is a material condition to Contract and must be exhausted as an administrative remedy prior to either Party initiating legal action.
4 Construction Agreement/ Kelley’s Underground Construction, Inc./Project CC25-114
(5) Compliance with VMC Section 2.24.020 and the provisions of the Government Claims Act (Government Code section 810 et seq.) is also required prior to initiating suit against the City.
Section 7. T ERMINATION OF AGREEMENT FOR CONVENIENCE
a. The City may, by providing thirty (30) days' advance written notice to Contractor, terminate this Agreement in whole or in part, whenever the City shall determine that such termination is in the best interests of the City, or when it becomes impracticable or impossible to proceed, or because of conditions or events beyond the control of the City. Any such termination shall be affected by delivery to Contractor of a Notice of Termination for Convenience, specifying the extent to which performance of Work under this Agreement is terminated, and the date upon which such termination becomes effective. Upon such termination, the obligations of the Contractor for portions of the Work already performed shall continue.
b. Upon receipt of a Notice of Termination for Convenience, the Contractor shall, unless the notice directs otherwise, do the following:
(1) Immediately discontinue the Work to the extent specified in the notice. (2) Place no further orders or subcontracts for materials, equipment, services, or facilities, except as may be necessary to complete such portion(s) of the Work that are not to be discontinued. (3) Promptly cancel, on the most favorable terms reasonably possible, all subcontracts to the extent that they relate to the performance of the discontinued portion of the Work. (4) Thereafter do only such Work as may be necessary to preserve and protect the Work already in progress and to protect materials, plants, and equipment on the Project site or in transit thereto.
c. Upon such termination, the Contractor will be paid without duplication for:
(1) Work completed in accordance with the Contract Documents prior to the effective date of the Notice of Termination for Convenience;
(2) Reasonable costs incurred in settlement of terminated contracts with Subcontractors, suppliers and others; and
(3) Reasonable expenses directly attributable to termination.
The Contractor shall submit a final termination settlement proposal to the City no later than ninety (90) days from the effective date of termination, unless extended in writing by the City, upon written request by the Contractor. If the Contractor fails to submit a proposal, the City may determine the amount, if any, due the Contractor as a result of the termination. The City will pay the Contractor the amount it determines is reasonable. If the Contractor disagrees with the amount determined by the City as being reasonable, the Contractor shall provide notice to the City within thirty (30) Days of receipt of payment. Any amount due shall be subject to the dispute resolution provisions set forth in the Contract Documents.
d. Contractor shall include provisions in all of its subcontracts, purchase orders, and other contracts permitting termination for convenience by Contractor on terms that are consistent with this Contract and that afford no greater rights of recovery against Contractor than are afforded to Contractor under this Section 7.
Section 8. TERMINATION FOR CONTRACTOR’S DEFAULT
a. Default. The City may terminate this Contract for Contractor’s default as set forth in this Section. The City will consider the Contractor in default of this Contract if, prior to the City’s acceptance of the Work, the Contractor:
5 Construction Agreement/ Kelley’s Underground Construction, Inc./Project CC25-114
(1) becomes insolvent, assigns its assets for the benefit of its creditors, is unable to pay its debts as they become due, or is otherwise financially unable to complete the Work; (2) abandons the Work by failing to report to the Work site and diligently prosecute the Work to completion;
(3) disregards written instructions from the City or materially violates provisions of the Contract Documents;
(4) fails to prosecute the Work according to the schedule approved by the Engineer, (5) disregards laws or regulations of any public body having jurisdiction, or (6) commits continuous or repeated violations of regulatory or statutory safety requirements.
Notices, and other written communications regarding default between the Contractor, the City, and the Surety shall be transmitted in accordance with Section 21 of this Contract. b. Notice and Opportunity to Cure. The City will issue a written notice to cure the default to the Contractor and its Surety. The Contractor shall commence satisfactory corrective actions within five (5) Working Days after receipt. If the Contractor fails to commence satisfactory corrective action within five (5) Working Days after receipt of the notice to cure, or to diligently continue satisfactory and timely correction of the default thereafter, the City will consider the Contractor in default of the Contract and:
(1) will terminate the Contractor’s right to perform under the Contract by issuing a written notice of termination for default to the Contractor and its Surety; (2) may use any materials, equipment, tools or other facilities furnished by the Contractor to secure and maintain the Work site, and
(3) may furnish labor, equipment, and materials the City deems necessary to secure and maintain the Job Site;
c. Remedies Cumulative. The provisions of this Section shall be in addition to all other legal rights and remedies available to the City. Termination of this Contract will not relieve the Surety of its obligation for any just claims arising out of the Work performed.
Section 9. PREVAILING WAGE
a. Compliance with State Prevailing Wage Requirements. Pursuant to Labor Code Section 1773, the City has obtained the prevailing rate of per diem wages and the prevailing wage rate for holiday and overtime work applicable in San Bernardino County, California from the Director of the Department of Industrial Relations (DIR) for each craft, classification, or type of worker needed to perform the Work required under this Contract. A copy of these prevailing wage rates are on file at the City’s Finance Department/Purchasing Division and shall be made available for review to any interested party on request. In addition, a copy of the prevailing rate of per diem wages may be obtained via the internet at:
http://www.dir.ca.gov/DLSR/PWD. Contractor and all Subcontractors shall pay not less than said specified State of California rates to all workers employed by them in the execution of the Work contemplated by this Contract, including workers performing Work covered by under Labor Code Sections 1720 and 1720.9. Contractor shall be responsible for using the correct and current prevailing wage rates. Contractor shall be solely responsible for using the correct wage decision or determination and performing accordingly. An error on the part of any awarding body does not relieve the Contractor from the responsibility for payment of the correct prevailing wage.
b. Conflict. It is further expressly agreed by and between the Parties hereto that should there be any conflict between the terms of this Section 9 and the provisions of Exhibit “A”, the terms of this Section 9 shall control and nothing herein shall be considered as an acceptance of the terms of Contractor’s Submitted Bid Proposal conflicting with the requirements of this Section 9. 6 Construction Agreement/ Kelley’s Underground Construction, Inc./Project CC25-114
c. Payroll Records. Contractor must comply with the provisions of Labor Code sections 1776 and 1812 and all implementing regulations, including without limitation, those set forth in Title 8 of the California Code of Regulations, Section 16000 et seq. (hereinafter the “ Regulations”), which are fully incorporated by this reference, including requirements for electronic submission of payroll records to the DIR.
(1) C
ontractor and Subcontractor Obligations. Contractor and each Subcontractor must keep accurate payroll records, showing the name, address, social security number, work classification, straight time and overtime hours worked each day and week, and the actual per diem wages paid to each journeyman, apprentice, worker, or other employee employed in connection with the Work. Each payroll record must contain or be verified by a written declaration that it is made under penalty of perjury, stating both of the following:
(a) The information contained in the payroll record is true and correct; and
(b) Contractor or the Subcontractor has complied with the requirements of Labor Code §§ 1771, 1811, and 1815 for any Work performed by its employees on the Project.
(2) Certified Record. A certified copy of an employee’s payroll record must be made available for inspection or furnished to the employee or his or her authorized representative on request, to City, to the Division of Labor Standards Enforcement, to the Division of Apprenticeship Standards of the DIR, and as further required by the Labor Code.
(3) Enforcement. Upon notice of noncompliance with Labor Code § 1776, Contractor or Subcontractor has ten days in which to comply with the requirements of this section. If Contractor or Subcontractor fails to do so within the ten-day period, Contractor or Subcontractor will forfeit a penalty of $100.00 per day, or portion a day, for each worker for whom compliance is required, until strict compliance is achieved. Upon request by the Division of Apprenticeship Standards, or the Division of Labor Standards Enforcement, these penalties will be withheld from payments then due to Contractor.
d. Apprentices. Contractor is responsible for compliance with the requirements governing employment and payment of apprentices, as set forth in Labor Code section 1777.5, whi ch is fully incorporated by reference.
e. Notices. Pursuant to Labor Code section 1771.4, Contractor is required to post all Job Site notices, including prevailing wage rates and other notices as required by regulation.
f. Other Labor Requirements. Contractor has the responsibility for and shall comply with all other requirements of California Labor Code Section 1720 et seq., the Regulations, and all other applicable State labor laws. Contractor further acknowledges and agrees that it will be independently responsible for reviewing the applicable laws and regulations and effectuating compliance with those laws. Contractor will require the same of all its Subcontractors.
g. Statutory Penalties. The statutory penalties for failure to pay prevailing wage or to comply with State wage and hour laws will be enforced as follows:
(1) Pursuant to Labor Code section 1775, the Contractor and any Subcontractor under it shall forfeit as a penalty to the City not more than Two Hundred Dollars ($200.00), for each calendar day, or portion thereof, for each worker paid less than the prevailing wage rate as determined by the Director of the DIR for such work or craft in which such worker is employed for any public work 7 Construction Agreement/ Kelley’s Underground Construction, Inc./Project CC25-114
done under this Contract by it or by any Subcontractor under it. The difference between such prevailing wage rate and the amount paid to each worker for each calendar day or portion thereof, for which each worker was paid less than the prevailing wage rate, shall be paid to each worker by the Contractor.
(2) The Contractor or Subcontractor shall, as a penalty to the City, forfeit twenty -five dollars ($25) for each worker employed in the execution of this Contract by the respective contractor or Subcontractor for each calendar day during which the worker is required or permitted to work more than 8 hours in any one calendar day and 40 hours in any one calendar week in violation of the provisions of this subsection. In awarding any contract for public work, Contractor must forfeit to City Twenty-five Dollars ($25.00) per day for each worker who works in excess of the minimum working hours when Contractor does not pay overtime. In accordance with the provisions of Labor Code Sections 1810 et seq., eight (8) hours is the legal working day.
h. DIR Monitoring. Pursuant to Labor Code § 1771.4, the Contract for this Project is subject to compliance monitoring and enforcement by the DIR.
i. DIR Registration. Pursuant to Labor Code sections 1725.5 and 1771.1, the Contractor and its Subcontractors must be registered with the DIR prior to the execution of a contract to perform public works. By entering into this Contract, Contractor represents that it is aware of the registration requirement and is currently registered with the DIR. Contractor shall maintain a current registration for the duration of the Project. Contractor shall further include the requirements of Labor Code sections 1725.5 and 1771.1 in any subcontract and ensure that all Subcontractors are registered at the time this Contract is entered into and maintain registration for the duration of the Project.
Section 10. LIQUIDATED DAMAGES
If Contractor fails to complete the Work within the Contract Time, City will assess liquidated damages in the amount of Two Thousand Eight Hundred and 00/100 Dollars ($2,800.00) per day for each day of unexcused delay in completion, and such liquidated damages may be deducted from City’s payments due or to become due to Contractor under this Contract.
Section 11. COMPLIANCE WITH LAWS
Contractor shall comply with all Laws applicable to the performance of the Work required by the Contract Documents, including any rule, regulation, or bylaw governing the conduct or performance of Contractor, its employees, officers, board members, agents, independent contractors, and Subcontractors. Unless otherwise specified in the Contract Documents, all required permits and licenses, including a City business license, shall be held or obtained by the Contractor at its sole expense and prior to commencing any Work hereunder.
Section 12. WORKERS’ COMPENSATION CERTIFICATION
Pursuant to Labor Code § 1861, by signing this Contract, Contractor certifies as follows: “I am aware of the provisions of Labor Code § 3700 which require every employer to be insured against liability for workers’ compensation or to undertake self -insurance in accordance with the provisions of that code, and I will comply with such provisions before commencing the performance of the Work on this Contract.”
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Section 13. INSURANCE
a. Contractor shall procure and maintain at its own expense at all times during the period covered by this Contract (and through the one- year guarantee period following the date of City’s acceptance of the Project) the following policies of insurance:
(1) Commercial General Liability (“CGL”) Insurance: Insurance Services Office (ISO) Form CG 00 01 covering CGL on an “occurrence” basis, including products and completed operations, property damage, bodily injury and personal & advertising injury with limits no less than $2 ,000,000 per occurrence resulting from the acts or omissions of the Contractor or its officers, employees, servants, volunteers, and agents, and independent contractors. If a general aggregate limit applies, either the general aggregate limit shall apply separately to this project/location (ISO CG 25 03 or 25 04) or the general aggregate limit shall be twice the required occurrence limit.
(2) Commercial Vehicle Liability Insurance: Covering person injury and property damage, of not less than Five Million Dollars ($2 ,000,000) combined single limit, covering any vehicle utilized by Contractor or its officers, employees, servants, volunteers, or agents and independent contractors in performing the Work required by this Contract.
(3) Workers’ Compensation Insurance: Providing coverage as required by the California State Workers’ Compensation Law and Employers’ Liability insurance with a limit of no less than $1,000,000 per accident for bodily injury or disease. If any class of employees employed by Contractor is not protected by the California State Workers’ Compensation Law, Contractor shall provide adequate insurance for the protection of such employees to the satisfaction of the City.
(4) Course of Construction, Builders’ Risk, or Inland Marine Insurance for Work on Site: Issued on an occurrence basi s, for all-risk or “all perils” coverage on a 100% completed value basis on the insurable portion of the Project for the benefit of City, that offers “Installation” coverage for all materials, supplies, equipment, and property obtained by, or for Contractor, which is to become part of the Work while such equipment and property is stored at the jobsite, at temporary locations, or while in transit to the Project from such temporary locations. Contractor shall also be responsible for insuring its owned, leased/rented, or borrowed equipment.
(1) City of Victorville shall be named as a Loss Payee.
(2) If the Project does not involve new or major reconstruction, at the option of the City, an Installation Floater may be acceptable. For such projects, a Property Installation Floater shall be obtained that provides for the improvement, remodel, modification, alteration, conversion or adjustment to existing buildings, structures, processes, machinery, and equipment. The Property Installation Floater shall provide property damage coverage for any building, structure, machinery, or equipment damaged, impaired, broken, or destroyed during the performance of the Work, including during transit, installation, and testing at the Project/Work site.
(5) Pollution Liability: Contractors Pollution Liability and/or Asbestos Pollution Liability and/or Errors & Omissions applicable to the work being performed, with a limit no less than $1,000,000 per claim or occurrence and $1,000,000 aggregate per policy period of one year.
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b. Additional Insurance Requirements. With respect to the policies of insurance set forth above, compliance with the following is also required:
(1) Additional Insureds. Notwithstanding any inconsistent statement in any required insurance policies or any subsequent endorsements attached thereto, the protection offered by all policies, except for Workers' Compensation coverage, shall bear an endorsement whereby it is provided that, the City and its elected or appointed officials, officers, employees, servants, volunteers, agents and independent contractors, including, without limitation, the City Attorney, are named as Additional Insureds. The coverage shall contain no special limitations on the scope of protection afforded to the City of Victorville, its officers, officials, employees, agents, or volunteers.
(2) Waiver of Subrogation Rights. Contractor shall require the carriers of all required insurance policies to waive all rights of subrogation against the City and its elected or appointed officers, officials, volunteers, employees, contractors, and subcontractors. Each policy of insurance shall be endorsed to reflect such waiver.
(3) Sufficiency of Insurers. Contractor must secure all policies of insurance required by this Contract from a good and responsible company or companies authorized to do insurance business in the State of California, with an AM Best’s rating of not less than A:VII.
(4) Proof of Insurance Coverage Required Prior to Commencement of Work. Within ten (10) days of the date Contractor receives this Contract from the City for execution (following award of same by the City Council), certificates of insurance evidencing the policies of insurance, coverages, and endorsements required by this Contract and satisfactory to and approved by the City shall be furnished by Contractor to the City’s Risk Manager. In no event shall any Work on the Project be permitted to commence until adequate proof of insurance and endorsements have been so furnished.
(5) Special Provisions. Any additional insurance requirements set forth in Section 5-4 of the Special Provisions shall also apply to this Contract.
(6) Other Required Endorsements.
(a) The policies shall be endorsed to provide that in the event of cancellation or amendment of any required insurance policy for any reason whatsoever, the City shall be notified by mail, postage prepaid, not less than thirty (30) days before the cancellation or amendment is effective. In the case of cancellation for non- payment, ten (10) days advance written notice shall be given.
(b) The CGL and vehicle liability policies shall be endorsed as Primary and Non- contributory.
c. Subcontractors. Contractor must ensure that each Subcontractor is required to obtain and maintain the same insurance coverage required under this Section 13 with respect to its performance of Work on the Project, including those requirements related to the Additional Insureds and waiver of subrogation. Contractor must confirm that each Subcontractor has complied with these insurance requirements before the Subcontractor is permitted to begin Work on the Project. Upon request by the City, Contractor must provide certificates and endorsements submitted by each Subcontractor to prove compliance with this requirement. The insurance requirements for Subcontractors do not replace or limit the Contractor’s insurance obligations.
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Section 14. Reserved.
Section 15. TIME OF THE ESSENCE
Time is of the essence in the performance of this Contract.
Section 16. INDEMNIFICATION
a. Notwithstanding the limits of any insurance and to the fullest extent permitted by law, Contractor shall indemnify the City, its elected or appointed officials, officers, agents, volunteers and employees against, and will hold and save them and each of them harmless from, any and all actions, suits, claims, damages to persons or property, losses, costs, penalties, obligations, errors, omissions or liabilities, (hereinafter " Claims or Liabilities") that may be asserted or claimed by any person, fi rm or entity arising or alleged to arise out of or in connection with the performance of the Work, operations, or activities of Contractor, its agents, employees, Subcontractors, or invitees on the Project, or arising or alleged to arise from the acts or omissions of Contractor hereunder, or arising or alleged to arise from Contractor's performance of or failure to perform any term, provision, covenant or condition of this Contract, but excluding such Claims or Liabilities or portion of such Claims or Liabilities arising or alleged to arise from the active negligence, sole negligence, or willful misconduct of the City, its elected or appointed officials, officers, agents, volunteers, or employees, and in connection therewith:
(1) Contractor will defend any action or actions filed in connection with any of said Claims or Liabilities and will pay all costs and expenses, including legal costs and attorneys' fees incurred in connection therewith;
(2) Contractor will promptly pay any judgment rendered against the City, its elected or appointed officials, officers, agents, volunteers, or employees for any such claims or liabilities arising or alleged to arise out of or in connection with Contractor's (or its agents', employees', Subcontractors' or invitees') performance of or failure to perform such Work, operations or activities hereunder; and Contractor agrees to save and hold the City, its elected or appointed officials, officers, agents, volunteers and employees harmless therefrom; (3) In the event the City, its elected or appointed officials, officers, agents, volunteers, or employees is made a party to any action or proceeding filed or prosecuted against Contractor for such damages or other claims arising or alleged to arise out of or in connection with the performance of or failure to perform the Work, operation, or activities of Contractor hereunder, Contractor shall pay to the City, its elected or appointed officials, officers, agents ,volunteers, or employees, any and all costs and expenses incurred by the City, its elected or appointed officers, officials, agents, volunteers, or employees in such action or proceeding, including but not limited to, legal costs and attorneys' fees for counsel acceptable to City;
(4) Contractor's duty to defend, indemnify, and hold harmless as set out in this Section shall include any claims, liabilities, obligations, losses, demands, actions, penalties, suits, costs, expenses or damages or injury to persons or property arising or alleged to arise from, in connection with, as a consequence of, or pursuant to any state or federal law or regulation regarding hazardous substances, including but not limited to, the Federal Insecticide, Fungicide and Rodenticide Act ("FIFRA"), Comprehensive Environmental Response, Compensation and Liability Act of 1980 ("CERCLA"), Resource Conservation and Recovery Act of 1976 ("RCRA"), the Hazardous and Solid Waste Amendments of 1984, the Hazardous Material Transportation Act, the Toxic Substances Control Act, the Clean Air Act, the Clean Water Act, the California Hazardous Substance Account Act, the California Hazardous Waste Control Law or the Porter- Cologne Water Quality Control Act, as any of those statutes may be amended from time to time.
11 Construction Agreement/ Kelley’s Underground Construction, Inc./Project CC25-114
b. City will timely notify Contractor upon receipt of any third- party claim relating to the Contract, as required by Public Contract Code § 9201. The Contractor's indemnification and defense obligations pursuant to this Section shall survive the termination of this Contract. Contractor shall require the same indemnification from all Subcontractors.
Section 17. REPORTS; BOOKS AND RECORDS; AUDIT
a. Upon request by the Project Manager Contractor shall prepare and submit reports concerning Contractor's performance of the Work required by this Contract. b. Contractor shall keep such books and records as shall be necessary to perform the work required by this Contract and enable the Project Manager to evaluate the cost and the performance of such Work.
c. Books and records pertaining to costs shall be kept and prepared in accordance with generally accepted accounting principles. The Project Manager shall have full and free access to such books and records at all reasonable times, including the right to inspect, copy, audit, and make records and transcripts from such records.
d. Records and supporting documents pertaining to the use of funds paid to Contractor hereunder shall be retained by Contractor and made available to the Project Manager for purposes of performing an audit for a period of five (5) years from the date of termination of this Contract.
Section 18. MODIFICATIONS AND AMENDMENTS
This Contract may be modified or amended only by written Change Orders as specified in the Contract Documents or a written instrument signed by both Parties.
Section 19. ENTIRE AGREEMENT
a. This Contract supersedes any and all prior or contemporaneous agreements, either oral or written, between the City and Contractor with respect to the subject matter of this Contract. b. The Contract Documents contain all the covenants and agreements between the Parties with respect to the subject matter herein, and each Party acknowledges that no representations, inducements, promises, or agreements have been made by or on behalf of any Party, except those covenants and agreements in this Contract and the Contract Documents incorporated herein. c. No agreement, statement, or promise with respect to the subject matter of the Contract Documents, which is not contained in the Contract Documents, in a valid modification or amendment to the Contract Documents, shall be valid or binding on either Party.
Section 20. AMBIGUITIES
This Contract is in all respects intended by each Party hereto to be deemed and construed to have been jointly prepared by the Parties and the Parties hereby expressly agree that any uncertainty or ambiguity existing herein shall not be interpreted against either of them. Except as expre ssly limited by this paragraph, all the applicable rules of interpretation of contract shall govern the interpretation of any uncertainty or ambiguity of this Contract. Notwithstanding the foregoing, the Parties agree that Exhibit “A” is attached hereto for reference purposes, and to the extent there are any ambiguities, inconsistencies, or conflicts between the terms of this Contract and Exhibit “A”, the terms of this Contract shall control, and nothing set forth in Exhibit “A” shall be deemed to supersede any of the provisions of this Contract.
12 Construction Agreement/ Kelley’s Underground Construction, Inc./Project CC25-114
Section 21. NOTICES
a. Any notice to be provided pursuant to this Contract shall be in writing, and all such notices shall be delivered by personal service or by deposit in the United States mail, certified or registered, return receipt requested, with postage prepaid, and addressed to the Parties as follows:
To City: Fredy A. Bonilla, P.E., City Engineer
Engineering Department City of Victorville
14343 Civic Drive
Victorville, CA 92392
To Contractor: Jennifer Kelley, President
Kelley’s Underground Construction, Inc.
22411 Highway 18
Apple Valley, CA 92307
To Surety: _______________________________
_______________________________
_______________________________
_______________________________
_______________________________
b. Notices, payments, and other documents shall be deemed delivered upon receipt by personal service or as of the second (2nd) day after deposit in the United States mail.
c. Either Party, or the surety, may change its address by giving notice in writing to all other parties listed above, and thereafter notices shall be addressed and transmitted to such new address.
Section 22. NON-LIABILITY OF CITY OFFICERS AND EMPLOYEES No officer or employee of the City shall be personally liable to Contractor, or any successor in interest, in the event of any default or breach by the City or for any amount, which may become due to Contractor or to its successor(s), or for any breach of any obligation of the terms of this Contract.
Section 23. REVIEW BY ATTORNEYS
Each Party hereto has had its attorneys review this Contract and all related documents. Each Party hereto has consulted with its attorneys and has negotiated the terms of this Contract based on such consultation.
Section 24. BONDS
Concurrently with the execution of this Contract by the Contractor, and before the commencement of any Work, Contractor shall furnish to the City a Faithful Performance Bond, and a Payment (Labor and Materials Bond) each in an amount equal to one hundred percent (100%) of the Contract Price written on the forms included in the Contract Documents. These bonds must remain in force until the later of (1) the expiration of the one-year guarantee period; or (2) on one year from the date of completion of the corrective Work. Such bonds must be issued by a responsible corporate Surety, licensed and authorized to issue such bonds in the State of California with an AM Best’s Rating of at least A: VII.
13 Construction Agreement/ Kelley’s Underground Construction, Inc./Project CC25-114
Section 25. CARE OF WORK
Contractor must adopt reasonable methods during the life of the Contract to furnish continuous protection to the Work, and the equipment, materials, papers, documents, plans, studies, and other components to prevent losses or damages, and will be responsible for all damages, to persons or property, until acceptance of the Work by the City, except those losses or damages as may be caused by the City’s own negligence. The performance of the Work by Contractor or the payment of money by the City shall not relieve Contractor from any obligation to correct any incomplete, inaccurate, or defective Work (including the obligation to remedy any defective Work or materials during the one- year guarantee period after the City’s acceptance thereof) at no further cost to the City.
Section 26. CAPTIONS AND HEADINGS
The captions and headings contained in this Contract are provided for identification purposes only and shall not be interpreted to limit or define the content of the provisions described under the respective caption or heading.
Section 27. OWNERSHIP OF DOCUMENTS
No portion of the Contract Documents may be used for any purpose other than construction of the Project, without prior written consent from City. Contractor is deemed to have conveyed the copyright in any designs, drawings, specifications, Shop Drawings, or other documents (in paper or electronic form) developed by Contractor for the Project, and City will retain all rights to such works, including the right to possession.
Section 28. SUCCESSORS, HEIRS, AND ASSIGNS
Except as otherwise expressly provided herein, this Contract shall be binding upon the successors, endorsees, assigns, heirs, and personal representatives of each of the Parties and, likewise, shall inure to the benefit of the successors, endorsees, assigns, heirs, and personal representatives of each of the Parties. This Contract may not be assigned or transferred by Contractor without the concurrence of the surety and express written consent of the City.
Section 29. GENDER; PLURAL
In this Contract, unless the context clearly requires otherwise, the masculine, feminine and neuter genders and the singular and the plural shall include one another.
Section 30. SEVERABILITY
If any one or more of the sentences, clauses, paragraphs, or sections contained herein declared invalid, void, or unenforceable by a court of competent jurisdiction, the same shall be deemed severable from the remainder of this Contract and shall not affect, impair, or invalidate any of the remaining sentences, clauses, paragraphs, or sections contained herein.
Section 31. GOVERNING LAW
The validity of this Contract and any of its terms or provisions, as well as the rights and duties of the Parties under this Contract, shall be construed pursuant to and in accordance with California law.
Section 32. CUMULATIVE REMEDIES
Except with respect to rights and remedies expressly declared to be exclusive in this Contract, the rights and remedies of the Parties are cumulative and the exercise by either Party of one or more of such rights 14 Construction Agreement/ Kelley’s Underground Construction, Inc./Project CC25-114
or remedies shall not preclude the exercise by it, at the same or different times, of any other rights or remedies for the same default of any other default by the other Party.
Section 33. VENUE
All proceedings involving disputes over the terms, provisions, covenants, or conditions contained in this Contract and all proceedings involving any enforcement action related to this Contract shall be initiated and conducted in the applicable court or forum in San Bernardino County, California.
Section 34. EFFECTIVENESS OF CONTRACT
This Contract shall not be binding upon the City until signed by the authorized representative(s) of Contractor, approved by the City’s Risk Manager, and executed by the authorized City personnel or the Mayor.
Section 35. REPRESENTATIONS OF PARTIES AND PERSONS EXECUTING CONTRACT
Each of the Parties to this Contract hereby represents that all necessary and appropriate actions of their governing bodies have been taken to make this Contract a binding obligation of each of the Parties hereto. The persons executing this Contract warrant that they are duly authorized to execute this Contract on behalf of and bind the Parties each purports to represent.
Section 36. WAIVER
No delay or omission in the exercise of any right or remedy by a non- defaulting Party on any default under this Contract shall impair such right or remedy or be construed as a waiver. A Party's consent to or approval of any act by the other Party requiring the Party's consent or approval shall not be deemed to waive or render unnecessary the other Party's consent to or approval of any subsequent act. Any waiver by either Party of any default must be in writing and shall not be a waiver of any other default concerning the same or any other provision of this Contract.
Section 37. INDEPENDENT CONTRACTOR STATUS
Contractor is an independent contractor. All persons working for or under the direction of the Contractor are the Contractor's employees, agents, or subcontractors, and they shall not be deemed agents, servants, or employees of the City.
Section 38. COUNTERPARTS
This Contract may be executed by the Parties in counterparts, and when executed by each of the Parties, each counterpart shall be deemed to be a part of this Contract.
Section 39. PROVISIONS REQUIRED BY LAW DEEMED INSERTED
Each and every provision of law and clause , required by Law to be inserted in this Contract , shall be deemed to be inserted herein and the Contract shall be read and enforced as though it were included herein, and if through mistake or otherwise any such provision is not inserted, or is not currently inserted, then upon application of either Part y, the Contract shall forthwith be physically amended to make such insertion or correction.
15 Construction Agreement/ Kelley’s Underground Construction, Inc./Project CC25-114
Section 40. ATTORNEY'S FEES
If either Party commences an action against the other Party, either legal, administrative, or otherwise, arising out of or in connection with this Contract, the prevailing party in such litigation shall be entitled to have and recover from the losing party reasonable attorney's fees and all other costs of such action.
Section 41. CARB COMPLIANCE OBLIGATIONS
a. CARB Regulations. Contractor is aware of the California Air Resources Board (“CARB”) regulations
mandating various emission reduction requirements. Contractor agrees to comply with all applicable CARB regulations (Title 13, Division 3 of the California Code of Regulations (“CCR”)) prior to commencing any work hereunder and maintain compliance throughout the duration of this Contract.
(1) Vehicles with a Gross Vehicle Weight Rating (GVWR) greater than 8,500 lbs. and light - duty package delivery vehicles operated in California may be subject to CARB’s Advanced Clean Fleets regulations. Such vehicles may therefore be subject to requirements to reduce emissions of air pollutants. For more information, please visit the CARB Advanced Clean Fleets (ACF) webpage at https://ww2.arb.ca.gov/ourwork/programs/advanced-clean-fleets .
(2) Effective January 1, 2024, CARB implemented amendments to the In -Use Off- Road Diesel-Fueled Fleets Regulation (13 CCR Section 2449 et seq., the “Off-Road Regulation”) which apply broadly to all self -propelled off-road diesel vehicles 25 horsepower or greater and other forms of equipment used in California (including any vehicles or equipment that is rented or leased). The Off-Road Regulation is available at:
https://ww2.arb.ca.gov/sites/default/files/barcu/regact/2022/off-roaddiesel/appa-1.pdf .
b. Contractor must comply with all CARB regulations and requirements, including without limitation, all applicable sections of the Off -Road Regulation (as codified in 13 CCR Section 2449 et seq.) throughout the term of the Project and this Contract. Contractor shall be solely liable for all costs associated with complying with the regulations, as well as for any and all penalties, fines, damages, or costs associated with violations or failures to comply with the regulations. Contractor shall defend, indemnify, and hold harmless the City of Victorville, its elected and appointed officials, officers, agents, and employees from and against any and all claims, liabilities, costs, penalties, interest or other damages arising out of Contractor’s failure or alleged failure to comply with CARB regulations.
(END OF THIS PAGE – SIGNATURE PAGE FOLLOWS)
16 Construction Agreement/ Kelley’s Underground Construction, Inc./Project CC25-114
IN WITNESS WHEREOF, the Parties hereto have caused this Contract to be executed as of the dates written below.
THE CITY OF VICTORVILLE KELLEY’S UNDERGROUND CONSTRUCTION, INC.
By: _ By:
Elizabeth Beccera, Mayor Jennifer Kelley, President
Dated: __________________________ Dated:
ATTEST
By:
Jennifer Thompson, City Clerk
Dated:
By: _______________________________
Sandra Bostick, Risk Manager
Dated: _____________________________
APPROVED AS TO STANDARD FORM
By: _____
Andre de Bortnowsky, City Attorney
Dated: _____
17 Construction Agreement/ Kelley’s Underground Construction, Inc./Project CC25-114
EXHIBIT A
SCOPE OF WORK
City agrees to engage Contractor and Contractor agrees to furnish all necessary labor, tools, materials, and equipment for and to do the Work for the Project. The Work shall be performed in accordance with: (i) the Plans and Specifications and applicable Addenda (as generally described in the Request for Bid, Project Number CC25-114, and applicable Addenda, for the Project, the entirety of which is currently on file in office of the City Clerk); (ii) the prices set forth in Contractor’s Bid Proposal (attached as Exhibit "B"); and (iii) with the instructions of the City Engineer.
18 Construction Agreement/ Kelley’s Underground Construction, Inc./Project CC25-114
EXHIBIT B
CONTRACTOR'S BID PROPOSAL
See Attachment
Cl TY OF VICTOR VILLE, CALIFORNIA.
BID SCHEDULE
ORO GRANDE WASH AT DORIS DAVIES PARK RIBBON GUTTER IMPROVEMENT PROJECT, PROJECT CC25-114
TO THE CITY COUNCIL OF THE CITY OF VICTORVILLE, CALIFORNIA:
The undersigned declares they have carefully examined the locations of the proposed work, the Plans, Special Provisions, Bid Item Descriptions, and Contract Documents; and being familiar with all of the conditions surrounding the work, including the availability of materials and labor, hereby proposes to furnish all labor, materials, tools, equipment, and incidentals, to complete all the work. All of the aforementioned shall be done in accordance with said Plans, Special Provisions, and other Contract Documents for the price set forth in the following schedules:
SCHEDULE A - RIBBON GUTTER REPAIR
• \�?::��;, · .-. • �
r
_,� \ (t:��:�:;�{\ !Ittf lt4J�: ?: \{(\/:..4i�t\\ :�\t�i}? \}r;,}JJ ,, I#·�-�-;:• Spet § �-' :� ...... � .... :.,·;_ -. :<:-'"., Bic:ll�ern.l)�-�rfptiot,'�: .: � .' . - F� . ...
: •• _f>Q.J.l.Jrititi --:· � ,' Unit"Price�·. '�-Totc1.ltqsi'1.tt 1 §7-3.4 MOBILIZATION & DEMOBILIZATION (F) 1 LS
2 §7-3.10 AUTHORIZED WORK 1 LS
§3-8.2,
§601/S- PREPARE TEMPORARY TRAFFIC CONTROL PLAN(S) (F) 1 LS 935
4 §601/S- TEMPORARY TRAFFIC CONTROL (F) 1 LS 935
s §3-12.6/S- WORKSITE MAINTENANCE, WATER POLLUTION 1 LS 935 CONTROL (F) SA §3-12.6/S- PLACE STORM DRAIN INLET PROTECTION (F) 1 EA 935 SB §3-12.6/S- PLACE CONCRETE WASHOUT (F) 1 EA 935
SC §3-12.6/S- STREET SWEEPING & VACUUMING (F) 1 LS 935
SD §3-12.6/S- EROSION CONTROL - WPCP CASE 1 (F) 1 LS 935 SE §3-12.6/S- EROSION CONTROL - WPCP CASE 2 (F) [OPTIONAL] 1 LS 935 6 §3-12.6/S- REMOVE & DISPOSE OF EXISTING CONCRETE RIBBON 95 TONS 935 GUTTER 7 §303-5/S- CONSTRUCT 6-INCH THICK PCC RIBBON GUTTER 3,450 SF 935 8 §303-5/S- CONSTRUCT EXPANSION JOINTS WITH FELT AND JOINT 8 EA 935 SEALANT 9 §300-2/S- EARTHWORK - UNCLASSIFIED CUT (F) 650 CY 935 10 §30�-4/S- EARTHWORK - UNCLASSIFIED FILL (F) 260 CY 935 2 200.00
4 100.00
70.00 Bid Proposal Documents ORO GRANDE WASH AT DORIS DAVIES PARK
RIBBON GUTTER IMPROVEMENT PROJECT
CC25-114
Page D-8
ATTACHMENT F
CITY OF VICTORVILLE , CALIFORNIA
Photographs of
Existing Conditions
ORO GRANDE WASH AT DORIS DAVIES PARK
RIBBON GUTTER IMPROVEMENT PROJECT
CC25-114
Page F-1
Photo 1: Existing Ribbon Gutter @ Pebble Beach Dr., Looking South (Protect-In-Place) (Photo Coordinates: 34.507453°, -117.309189°)
CITY OF VICTORVILLE , CALIFORNIA
Photographs of
Existing Conditions
ORO GRANDE WASH AT DORIS DAVIES PARK
RIBBON GUTTER IMPROVEMENT PROJECT
CC25-114
Page F-2
Photo 2: Existing Ribbon Gutter @ Pebble Beach Dr., Looking North (Protect-In-Place) (Photo Coordinates: 34.507258°, -117.309494°)
CITY OF VICTORVILLE , CALIFORNIA
Photographs of
Existing Conditions
ORO GRANDE WASH AT DORIS DAVIES PARK
RIBBON GUTTER IMPROVEMENT PROJECT
CC25-114
Page F-3
Photo 3: Existing Ribbon Gutter within Doris Davies Park, Looking South (Protect-In-Place) (Photo Coordinates: 34.507622°, -117.309172°)
CITY OF VICTORVILLE , CALIFORNIA
Photographs of
Existing Conditions
ORO GRANDE WASH AT DORIS DAVIES PARK
RIBBON GUTTER IMPROVEMENT PROJECT
CC25-114
Page F-4
Photo 4: Existing Ribbon Gutter Debris (To Be Removed)
(Photo Coordinates: 34.508053°, -117.308839°)
CITY OF VICTORVILLE , CALIFORNIA
Photographs of
Existing Conditions
ORO GRANDE WASH AT DORIS DAVIES PARK
RIBBON GUTTER IMPROVEMENT PROJECT
CC25-114
Page F-5
Photo 5: Existing Ribbon Gutter Debris (To Be Removed)
(Photo Coordinates: 34.508778°, -117.308228°)
Item Number: 2
City Council / Board of Directors
Consent Calendar
Meeting of: April 15, 2025
Submitted By:
Carmen Cun, Finance Director / City Treasurer
Subject:
Payroll Demand Schedule No. 7B
Recommendation:
That the City Council and Board of Directors ratify Payroll Demand Schedule No. 7B for Payroll Period January 3, 2025, through January 17, 2025, in the amount of $2,295,327.24 covering Check Nos. 34437 through 34446 including Vendor checks. Also included are Advice Nos. 323668 through 324221, per adopted budget for Fiscal Year 2024-2025 (period covering July 1, 2024, through June 30, 2025).
Fiscal Impact:
A total fiscal impact of $2,295,327.24 is authorized with this action. The attached report details the payments by check numbers.
Discussion:
I hereby certify that the claims or demands covered by the attached list of warrants have been audited as to the accuracy and availability of funds for payment thereof and that said claims or demands are accurate and the funds are available for payment thereof.
Attachments: A. Payroll Report PPE 011725
Attachment A
Payroll Report PPE 011725
City of Victorville Council Payroll Report Page 1 of 16 01/24/2025 Total Net
$1,896.14
$910.14
$2,705.58
$884.81
$5.00
$67.00
$100.00
$50.00
$422.31
$175.00
7,215.98
34446 18154 01/24/2025
Checks Total
34444 1182 01/24/2025
34445 13491 01/24/2025
34442 1182 01/24/2025
34443 1182 01/24/2025
34440 3678 01/24/2025
34441 240 01/24/2025
34438 3466 01/24/2025
34439 3853 01/24/2025
Check Number Employee ID Check Date
34437 3935 01/23/2025
Checks
City of Victorville
City Council Payroll Report
Payroll Period Beginning: January 03, 2025 through January 17, 2025 City of Victorville Council Payroll Report Page 2 of 16 01/24/2025 Check Number Employee ID Check Date Total Net
323668 3652 01/14/2025 $2,486.96
323669 3396 01/24/2025 $2,363.56
323670 1099 01/24/2025 $1,364.55
323671 3243 01/24/2025 $5,729.40
323672 2115 01/24/2025 $6,070.99
323673 3502 01/24/2025 $2,687.94
323674 3142 01/24/2025 $1,752.97
323675 3640 01/24/2025 $2,006.01
323676 3527 01/24/2025 $2,217.03
323677 3945 01/24/2025 $645.83
323678 3551 01/24/2025 $936.25
323679 3458 01/24/2025 $570.08
323680 3229 01/24/2025 $5,012.64
323681 3290 01/24/2025 $2,320.22
323682 1064 01/24/2025 $8,051.85
323683 3467 01/24/2025 $2,518.22
323684 3909 01/24/2025 $2,467.40
323685 2395 01/24/2025 $4,286.00
323686 3764 01/24/2025 $2,582.44
323687 2211 01/24/2025 $5,711.05
323688 3747 01/24/2025 $1,984.62
323689 3625 01/24/2025 $1,492.15
323690 2624 01/24/2025 $3,008.11
323691 3043 01/24/2025 $2,338.25
323692 3940 01/24/2025 $946.48
323693 3403 01/24/2025 $1,918.10
323694 1748 01/24/2025 $2,505.29
323695 3848 01/24/2025 $1,783.03
323696 3913 01/24/2025 $2,072.47
323697 3019 01/24/2025 $4,842.67
323698 3638 01/24/2025 $4,644.45
323699 3561 01/24/2025 $2,679.42
323700 3920 01/24/2025 $2,302.93
323701 3630 01/24/2025 $2,089.39
323702 2366 01/24/2025 $1,921.44
323703 3750 01/24/2025 $2,022.84
323704 3835 01/24/2025 $2,276.11
323705 3521 01/24/2025 $2,659.34
323706 2093 01/24/2025 $1,586.11
323707 2019 01/24/2025 $2,976.87
323708 3753 01/24/2025 $3,073.41
323709 3915 01/24/2025 $4,253.35
323710 3917 01/24/2025 $2,305.68
323711 3744 01/24/2025 $2,690.88
Advices
City of Victorville Council Payroll Report Page 3 of 16 01/24/2025 Check Number Employee ID Check Date Total Net
Advices
323712 2606 01/24/2025 $2,413.15
323713 3660 01/24/2025 $1,662.37
323714 3914 01/24/2025 $2,279.50
323715 1635 01/24/2025 $4,189.89
323716 3327 01/24/2025 $2,373.57
323717 3752 01/24/2025 $2,190.55
323718 3912 01/24/2025 $1,615.60
323719 3911 01/24/2025 $2,216.05
323720 2618 01/24/2025 $2,394.08
323721 3845 01/24/2025 $3,443.03
323722 2619 01/24/2025 $2,461.39
323723 2491 01/24/2025 $2,362.69
323724 2235 01/24/2025 $2,116.02
323725 3916 01/24/2025 $2,471.07
323726 3889 01/24/2025 $2,057.81
323727 3045 01/24/2025 $2,329.81
323728 3755 01/24/2025 $2,044.15
323729 3608 01/24/2025 $4,741.37
323730 3758 01/24/2025 $3,771.32
323731 3817 01/24/2025 $1,918.02
323732 3362 01/24/2025 $2,517.41
323733 2297 01/24/2025 $2,187.95
323734 2232 01/24/2025 $2,916.77
323735 1957 01/24/2025 $3,078.38
323736 3809 01/24/2025 $1,741.29
323737 3246 01/24/2025 $3,683.03
323738 3714 01/24/2025 $1,994.68
323739 3742 01/24/2025 $2,127.57
323740 3849 01/24/2025 $3,958.64
323741 3863 01/24/2025 $2,105.16
323742 3879 01/24/2025 $2,161.15
323743 3846 01/24/2025 $4,360.74
323744 3697 01/24/2025 $5,492.70
323745 3868 01/24/2025 $2,849.71
323746 2102 01/24/2025 $3,426.29
323747 2233 01/24/2025 $2,711.48
323748 3865 01/24/2025 $1,932.47
323749 2032 01/24/2025 $3,822.69
323750 3869 01/24/2025 $2,035.75
323751 3499 01/24/2025 $2,597.19
323752 3924 01/24/2025 $3,526.85
323753 3867 01/24/2025 $2,066.24
323754 2323 01/24/2025 $3,614.78
323755 1767 01/24/2025 $2,896.71
323756 3508 01/24/2025 $2,572.95
323757 3740 01/24/2025 $1,649.67
City of Victorville Council Payroll Report Page 4 of 16 01/24/2025 Check Number Employee ID Check Date Total Net
Advices
323758 2225 01/24/2025 $4,419.96
323759 3544 01/24/2025 $2,185.19
323760 3221 01/24/2025 $2,697.68
323761 3627 01/24/2025 $3,138.59
323762 3757 01/24/2025 $3,637.13
323763 1533 01/24/2025 $2,319.27
323764 2833 01/24/2025 $2,402.99
323765 3700 01/24/2025 $2,282.01
323766 1426 01/24/2025 $1,150.53
323767 3703 01/24/2025 $2,272.00
323768 2254 01/24/2025 $3,331.97
323769 3618 01/24/2025 $2,235.67
323770 3354 01/24/2025 $4,140.45
323771 3623 01/24/2025 $1,204.70
323772 3400 01/24/2025 $2,550.95
323773 3547 01/24/2025 $1,231.96
323774 3933 01/24/2025 $1,224.00
323775 3673 01/24/2025 $1,282.12
323776 3702 01/24/2025 $2,133.45
323777 2742 01/24/2025 $2,901.74
323778 3934 01/24/2025 $4,359.31
323779 3746 01/24/2025 $2,138.83
323780 3089 01/24/2025 $3,450.71
323781 3641 01/24/2025 $2,191.17
323782 3672 01/24/2025 $1,204.70
323783 3854 01/24/2025 $2,595.55
323784 3634 01/24/2025 $2,906.80
323785 3805 01/24/2025 $2,472.27
323786 2249 01/24/2025 $5,443.11
323787 3650 01/24/2025 $1,711.03
323788 3938 01/24/2025 $978.62
323789 3576 01/24/2025 $1,774.40
323790 3876 01/24/2025 $2,541.28
323791 3663 01/24/2025 $1,847.21
323792 3541 01/24/2025 $4,200.46
323793 2499 01/24/2025 $3,980.02
323794 3379 01/24/2025 $2,595.10
323795 3694 01/24/2025 $2,497.14
323796 3737 01/24/2025 $2,588.72
323797 2105 01/24/2025 $4,953.87
323798 3474 01/24/2025 $2,285.71
323799 2515 01/24/2025 $2,965.57
323800 3636 01/24/2025 $2,816.75
323801 2679 01/24/2025 $2,663.23
323802 3490 01/24/2025 $2,521.07
323803 3475 01/24/2025 $2,943.87
City of Victorville Council Payroll Report Page 5 of 16 01/24/2025 Check Number Employee ID Check Date Total Net
Advices
323804 2181 01/24/2025 $2,971.73
323805 3353 01/24/2025 $3,322.62
323806 3735 01/24/2025 $3,709.30
323807 3930 01/24/2025 $1,218.33
323808 3880 01/24/2025 $1,261.31
323809 3542 01/24/2025 $2,842.38
323810 3731 01/24/2025 $2,421.69
323811 1955 01/24/2025 $2,935.47
323812 3943 01/24/2025 $2,182.62
323813 3719 01/24/2025 $2,093.96
323814 1632 01/24/2025 $2,399.40
323815 3941 01/24/2025 $946.48
323816 3736 01/24/2025 $3,119.07
323817 3692 01/24/2025 $2,648.99
323818 3147 01/24/2025 $4,130.94
323819 3881 01/24/2025 $1,231.96
323820 3732 01/24/2025 $2,549.54
323821 3944 01/24/2025 $1,218.33
323822 3148 01/24/2025 $2,804.24
323823 3808 01/24/2025 $3,378.29
323824 3195 01/24/2025 $2,272.23
323825 3884 01/24/2025 $1,231.96
323826 3626 01/24/2025 $2,700.32
323827 3602 01/24/2025 $2,676.04
323828 3112 01/24/2025 $2,465.46
323829 1970 01/24/2025 $2,332.73
323830 3185 01/24/2025 $2,544.95
323831 1520 01/24/2025 $2,137.30
323832 2605 01/24/2025 $2,338.95
323833 3505 01/24/2025 $5,842.71
323834 2540 01/24/2025 $4,345.28
323835 2377 01/24/2025 $3,045.28
323836 1079 01/24/2025 $2,688.65
323837 2259 01/24/2025 $3,897.87
323838 2312 01/24/2025 $2,368.43
323839 3510 01/24/2025 $3,442.53
323840 3637 01/24/2025 $2,829.81
323841 3628 01/24/2025 $2,439.90
323842 3068 01/24/2025 $2,220.07
323843 3633 01/24/2025 $2,890.98
323844 3129 01/24/2025 $3,533.86
323845 3816 01/24/2025 $2,970.85
323846 1998 01/24/2025 $2,954.41
323847 2111 01/24/2025 $2,466.81
323848 3543 01/24/2025 $2,323.51
323849 3303 01/24/2025 $4,055.51
City of Victorville Council Payroll Report Page 6 of 16 01/24/2025 Check Number Employee ID Check Date Total Net
Advices
323850 3802 01/24/2025 $2,634.52
323851 3558 01/24/2025 $2,856.13
323852 1655 01/24/2025 $3,026.17
323853 3361 01/24/2025 $2,512.20
323854 3285 01/24/2025 $2,965.37
323855 1529 01/24/2025 $1,978.13
323856 3346 01/24/2025 $2,252.62
323857 1776 01/24/2025 $3,232.97
323858 2600 01/24/2025 $3,374.24
323859 3192 01/24/2025 $1,518.64
323860 2655 01/24/2025 $1,734.38
323861 3393 01/24/2025 $2,154.16
323862 3749 01/24/2025 $2,134.78
323863 2798 01/24/2025 $2,434.79
323864 2522 01/24/2025 $886.72
323865 3265 01/24/2025 $2,131.39
323866 2339 01/24/2025 $2,238.38
323867 3878 01/24/2025 $3,357.67
323868 1503 01/24/2025 $3,147.46
323869 2505 01/24/2025 $2,959.50
323870 3113 01/24/2025 $1,970.43
323871 3273 01/24/2025 $2,153.83
323872 1497 01/24/2025 $3,262.40
323873 3537 01/24/2025 $3,139.13
323874 2192 01/24/2025 $1,864.13
323875 3513 01/24/2025 $2,305.22
323876 3685 01/24/2025 $2,251.43
323877 2034 01/24/2025 $2,297.81
323878 3380 01/24/2025 $2,117.54
323879 3852 01/24/2025 $1,811.11
323880 3051 01/24/2025 $2,638.08
323881 1750 01/24/2025 $2,394.08
323882 2770 01/24/2025 $1,950.20
323883 2228 01/24/2025 $2,768.93
323884 3827 01/24/2025 $3,262.11
323885 3726 01/24/2025 $2,223.93
323886 3748 01/24/2025 $2,195.30
323887 3101 01/24/2025 $2,737.70
323888 3335 01/24/2025 $2,309.32
323889 3284 01/24/2025 $2,711.54
323890 3840 01/24/2025 $2,512.73
323891 3621 01/24/2025 $1,704.88
323892 2248 01/24/2025 $2,021.58
323893 3622 01/24/2025 $2,089.97
323894 3788 01/24/2025 $1,692.46
323895 2189 01/24/2025 $2,833.22
City of Victorville Council Payroll Report Page 7 of 16 01/24/2025 Check Number Employee ID Check Date Total Net
Advices
323896 3560 01/24/2025 $1,841.79
323897 3509 01/24/2025 $1,975.69
323898 3226 01/24/2025 $2,222.41
323899 1121 01/24/2025 $2,594.15
323900 3149 01/24/2025 $2,636.85
323901 1865 01/24/2025 $2,370.22
323902 3479 01/24/2025 $1,842.10
323903 1723 01/24/2025 $2,112.25
323904 3296 01/24/2025 $2,233.67
323905 3707 01/24/2025 $1,940.44
323906 2531 01/24/2025 $3,070.29
323907 1513 01/24/2025 $4,091.70
323908 3283 01/24/2025 $3,334.08
323909 2118 01/24/2025 $1,209.59
323910 3387 01/24/2025 $1,807.35
323911 3330 01/24/2025 $2,208.98
323912 2681 01/24/2025 $3,984.18
323913 1612 01/24/2025 $1,799.58
323914 3610 01/24/2025 $1,957.77
323915 3277 01/24/2025 $2,167.48
323916 3287 01/24/2025 $2,064.97
323917 3037 01/24/2025 $2,358.69
323918 1449 01/24/2025 $3,242.62
323919 2677 01/24/2025 $5,600.46
323920 3688 01/24/2025 $1,832.14
323921 3341 01/24/2025 $2,450.15
323922 1137 01/24/2025 $2,036.75
323923 2383 01/24/2025 $2,036.55
323924 3687 01/24/2025 $1,761.09
323925 3130 01/24/2025 $1,858.86
323926 2489 01/24/2025 $2,486.76
323927 3733 01/24/2025 $1,980.06
323928 3624 01/24/2025 $2,500.32
323929 3139 01/24/2025 $1,746.87
323930 3099 01/24/2025 $2,540.32
323931 2696 01/24/2025 $1,765.94
323932 3536 01/24/2025 $2,972.34
323933 3722 01/24/2025 $1,992.25
323934 1254 01/24/2025 $2,083.42
323935 3187 01/24/2025 $1,843.53
323936 3804 01/24/2025 $2,553.57
323937 2368 01/24/2025 $2,192.90
323938 3100 01/24/2025 $3,134.07
323939 3796 01/24/2025 $1,532.52
323940 1338 01/24/2025 $3,952.89
323941 2229 01/24/2025 $1,863.07
City of Victorville Council Payroll Report Page 8 of 16 01/24/2025 Check Number Employee ID Check Date Total Net
Advices
323942 1049 01/24/2025 $2,414.43
323943 3586 01/24/2025 $2,130.23
323944 1506 01/24/2025 $1,990.58
323945 3004 01/24/2025 $2,343.69
323946 1932 01/24/2025 $1,862.24
323947 3279 01/24/2025 $1,882.14
323948 2460 01/24/2025 $2,056.97
323949 3874 01/24/2025 $1,896.76
323950 3671 01/24/2025 $1,592.62
323951 2732 01/24/2025 $1,865.67
323952 3338 01/24/2025 $1,641.17
323953 2552 01/24/2025 $2,181.16
323954 2476 01/24/2025 $4,542.86
323955 2279 01/24/2025 $2,482.09
323956 3515 01/24/2025 $5,497.99
323957 3092 01/24/2025 $2,660.02
323958 3836 01/24/2025 $2,120.31
323959 3138 01/24/2025 $3,248.68
323960 3146 01/24/2025 $3,041.22
323961 2590 01/24/2025 $2,418.36
323962 2748 01/24/2025 $2,035.26
323963 3709 01/24/2025 $2,985.59
323964 2669 01/24/2025 $3,439.83
323965 2623 01/24/2025 $2,085.89
323966 2637 01/24/2025 $2,361.26
323967 2638 01/24/2025 $2,883.09
323968 3803 01/24/2025 $2,086.79
323969 3109 01/24/2025 $2,816.39
323970 2671 01/24/2025 $3,130.50
323971 2593 01/24/2025 $2,767.33
323972 3328 01/24/2025 $2,642.39
323973 3461 01/24/2025 $2,577.18
323974 2626 01/24/2025 $2,002.74
323975 3937 01/24/2025 $2,169.51
323976 3038 01/24/2025 $2,927.94
323977 3052 01/24/2025 $2,108.80
323978 2290 01/24/2025 $2,022.17
323979 3716 01/24/2025 $1,951.26
323980 3110 01/24/2025 $2,955.60
323981 2641 01/24/2025 $1,980.10
323982 2612 01/24/2025 $4,619.98
323983 3698 01/24/2025 $1,471.15
323984 2642 01/24/2025 $2,518.80
323985 3705 01/24/2025 $2,480.49
323986 3331 01/24/2025 $1,739.29
323987 2674 01/24/2025 $2,798.08
City of Victorville Council Payroll Report Page 9 of 16 01/24/2025 Check Number Employee ID Check Date Total Net
Advices
323988 3231 01/24/2025 $2,441.17
323989 3228 01/24/2025 $2,755.12
323990 2628 01/24/2025 $2,683.43
323991 2630 01/24/2025 $2,783.69
323992 3182 01/24/2025 $2,810.80
323993 2599 01/24/2025 $3,085.21
323994 2683 01/24/2025 $2,146.98
323995 2753 01/24/2025 $2,684.61
323996 2610 01/24/2025 $3,393.33
323997 3323 01/24/2025 $1,838.86
323998 1389 01/24/2025 $2,921.87
323999 2808 01/24/2025 $1,972.27
324000 2646 01/24/2025 $3,839.25
324001 3617 01/24/2025 $1,641.61
324002 2524 01/24/2025 $2,872.05
324003 2686 01/24/2025 $2,248.15
324004 3942 01/24/2025 $1,762.59
324005 2193 01/24/2025 $2,273.38
324006 3322 01/24/2025 $2,258.14
324007 3629 01/24/2025 $2,708.29
324008 3230 01/24/2025 $3,382.69
324009 2038 01/24/2025 $1,742.28
324010 2678 01/24/2025 $3,988.91
324011 3240 01/24/2025 $3,568.27
324012 3743 01/24/2025 $1,862.54
324013 3215 01/24/2025 $2,837.53
324014 3140 01/24/2025 $2,310.42
324015 3035 01/24/2025 $1,999.08
324016 3907 01/24/2025 $55.77
324017 3651 01/24/2025 $2,311.51
324018 3769 01/24/2025 $402.33
324019 3299 01/24/2025 $2,024.84
324020 3765 01/24/2025 $123.49
324021 1853 01/24/2025 $2,869.33
324022 3729 01/24/2025 $1,667.14
324023 2343 01/24/2025 $1,583.90
324024 3821 01/24/2025 $1,218.33
324025 3497 01/24/2025 $2,006.59
324026 3503 01/24/2025 $3,017.66
324027 3105 01/24/2025 $1,909.49
324028 3676 01/24/2025 $127.47
324029 3579 01/24/2025 $1,054.97
324030 3386 01/24/2025 $2,705.07
324031 3191 01/24/2025 $2,350.39
324032 3792 01/24/2025 $1,049.87
324033 3931 01/24/2025 $1,963.51
City of Victorville Council Payroll Report Page 10 of 16 01/24/2025 Check Number Employee ID Check Date Total Net
Advices
324034 3922 01/24/2025 $1,800.47
324035 2488 01/24/2025 $1,161.69
324036 3496 01/24/2025 $1,264.69
324037 3120 01/24/2025 $1,041.44
324038 3778 01/24/2025 $246.99
324039 3482 01/24/2025 $1,895.99
324040 3611 01/24/2025 $1,301.56
324041 3724 01/24/2025 $1,204.70
324042 3011 01/24/2025 $1,787.82
324043 3768 01/24/2025 $561.67
324044 3580 01/24/2025 $1,507.67
324045 3905 01/24/2025 $207.14
324046 3939 01/24/2025 $946.48
324047 3873 01/24/2025 $1,904.23
324048 3270 01/24/2025 $2,023.75
324049 3263 01/24/2025 $1,982.44
324050 3795 01/24/2025 $1,317.04
324051 3252 01/24/2025 $2,566.85
324052 3295 01/24/2025 $2,032.93
324053 3257 01/24/2025 $2,622.46
324054 3184 01/24/2025 $4,022.44
324055 3927 01/24/2025 $1,308.87
324056 3070 01/24/2025 $2,184.67
324057 3657 01/24/2025 $973.84
324058 3689 01/24/2025 $1,781.02
324059 3288 01/24/2025 $1,889.76
324060 3767 01/24/2025 $549.72
324061 1866 01/24/2025 $3,137.98
324062 3791 01/24/2025 $1,218.33
324063 3572 01/24/2025 $1,322.00
324064 3664 01/24/2025 $889.23
324065 3936 01/24/2025 $624.41
324066 3772 01/24/2025 $231.04
324067 3766 01/24/2025 $430.21
324068 3918 01/24/2025 $851.84
324069 3822 01/24/2025 $1,218.33
324070 1282 01/24/2025 $2,506.96
324071 3481 01/24/2025 $2,020.92
324072 2379 01/24/2025 $2,171.66
324073 3655 01/24/2025 $901.32
324074 3813 01/24/2025 $855.28
324075 3656 01/24/2025 $919.19
324076 3789 01/24/2025 $4,298.62
324077 3793 01/24/2025 $1,218.33
324078 3903 01/24/2025 $266.90
324079 3775 01/24/2025 $191.20
City of Victorville Council Payroll Report Page 11 of 16 01/24/2025 Check Number Employee ID Check Date Total Net
Advices
324080 2478 01/24/2025 $1,141.67
324081 3919 01/24/2025 $853.65
324082 3882 01/24/2025 $1,218.33
324083 1287 01/24/2025 $2,901.96
324084 3929 01/24/2025 $1,231.96
324085 3727 01/24/2025 $2,233.90
324086 2711 01/24/2025 $1,712.65
324087 3900 01/24/2025 $55.77
324088 3798 01/24/2025 $1,218.33
324089 3258 01/24/2025 $1,948.69
324090 3259 01/24/2025 $1,671.51
324091 3573 01/24/2025 $1,827.37
324092 3507 01/24/2025 $2,500.85
324093 3790 01/24/2025 $1,258.67
324094 3531 01/24/2025 $3,636.66
324095 3814 01/24/2025 $1,046.12
324096 3639 01/24/2025 $1,698.30
324097 3895 01/24/2025 $215.10
324098 3587 01/24/2025 $1,000.10
324099 3669 01/24/2025 $587.72
324100 3029 01/24/2025 $1,968.37
324101 3190 01/24/2025 $3,228.44
324102 1959 01/24/2025 $3,344.51
324103 3250 01/24/2025 $1,804.86
324104 3824 01/24/2025 $1,218.33
324105 3812 01/24/2025 $853.65
324106 3609 01/24/2025 $1,161.91
324107 3770 01/24/2025 $342.57
324108 3794 01/24/2025 $1,218.33
324109 3492 01/24/2025 $46.67
324110 3691 01/24/2025 $984.19
324111 3866 01/24/2025 $1,267.61
324112 3910 01/24/2025 $638.01
324113 3725 01/24/2025 $1,169.64
324114 3566 01/24/2025 $676.82
324115 3777 01/24/2025 $111.53
324116 3511 01/24/2025 $2,176.91
324117 3823 01/24/2025 $1,211.51
324118 3368 01/24/2025 $2,139.38
324119 2006 01/24/2025 $3,648.19
324120 3761 01/24/2025 $3,087.27
324121 2684 01/24/2025 $1,445.29
324122 3923 01/24/2025 $1,539.26
324123 3079 01/24/2025 $1,903.00
324124 1966 01/24/2025 $2,350.70
324125 3844 01/24/2025 $1,855.34
City of Victorville Council Payroll Report Page 12 of 16 01/24/2025 Check Number Employee ID Check Date Total Net
Advices
324126 3388 01/24/2025 $2,615.02
324127 2355 01/24/2025 $2,496.99
324128 3696 01/24/2025 $2,861.79
324129 3500 01/24/2025 $3,609.66
324130 3620 01/24/2025 $1,612.42
324131 3654 01/24/2025 $1,884.00
324132 2039 01/24/2025 $1,941.10
324133 3838 01/24/2025 $2,131.78
324134 3281 01/24/2025 $2,062.04
324135 3550 01/24/2025 $2,818.49
324136 3348 01/24/2025 $2,046.61
324137 3862 01/24/2025 $1,680.35
324138 3807 01/24/2025 $2,129.36
324139 3081 01/24/2025 $2,881.47
324140 3523 01/24/2025 $4,585.83
324141 3271 01/24/2025 $1,856.81
324142 3017 01/24/2025 $5,054.75
324143 3883 01/24/2025 $1,339.35
324144 3512 01/24/2025 $2,462.50
324145 2027 01/24/2025 $1,243.59
324146 2330 01/24/2025 $3,790.44
324147 2795 01/24/2025 $1,085.63
324148 3888 01/24/2025 $2,057.43
324149 3437 01/24/2025 $4,310.38
324150 3421 01/24/2025 $6,103.16
324151 3439 01/24/2025 $3,229.79
324152 3440 01/24/2025 $2,695.26
324153 3441 01/24/2025 $4,909.96
324154 3473 01/24/2025 $7,525.05
324155 3820 01/24/2025 $5,115.43
324156 3406 01/24/2025 $12,254.87
324157 3422 01/24/2025 $4,749.00
324158 3442 01/24/2025 $4,443.35
324159 3433 01/24/2025 $3,902.78
324160 3424 01/24/2025 $3,697.37
324161 3414 01/24/2025 $5,437.34
324162 3704 01/24/2025 $7,150.90
324163 3734 01/24/2025 $5,507.23
324164 3832 01/24/2025 $4,302.42
324165 3799 01/24/2025 $3,733.29
324166 3886 01/24/2025 $4,628.59
324167 3443 01/24/2025 $11,622.60
324168 3600 01/24/2025 $5,695.94
324169 3711 01/24/2025 $6,558.61
324170 3928 01/24/2025 $3,985.17
324171 3715 01/24/2025 $4,933.97
City of Victorville Council Payroll Report Page 13 of 16 01/24/2025 Check Number Employee ID Check Date Total Net
Advices
324172 3444 01/24/2025 $5,803.70
324173 3583 01/24/2025 $15,934.27
324174 3594 01/24/2025 $4,433.67
324175 3409 01/24/2025 $4,195.24
324176 3856 01/24/2025 $5,958.16
324177 3426 01/24/2025 $8,230.61
324178 3860 01/24/2025 $2,388.38
324179 3642 01/24/2025 $5,345.02
324180 3584 01/24/2025 $3,724.16
324181 3538 01/24/2025 $2,196.12
324182 3410 01/24/2025 $4,364.67
324183 3828 01/24/2025 $5,238.35
324184 3447 01/24/2025 $4,629.59
324185 3427 01/24/2025 $5,086.57
324186 3411 01/24/2025 $5,838.29
324187 3448 01/24/2025 $3,219.55
324188 3833 01/24/2025 $5,749.01
324189 3518 01/24/2025 $1,432.78
324190 3449 01/24/2025 $5,173.54
324191 3428 01/24/2025 $3,520.47
324192 3858 01/24/2025 $7,753.46
324193 3429 01/24/2025 $3,452.94
324194 3451 01/24/2025 $9,772.16
324195 3595 01/24/2025 $3,162.62
324196 3430 01/24/2025 $2,922.98
324197 3452 01/24/2025 $6,836.49
324198 3417 01/24/2025 $1,635.20
324199 3085 01/24/2025 $2,245.04
324200 3431 01/24/2025 $4,924.89
324201 3242 01/24/2025 $3,090.76
324202 3857 01/24/2025 $1,785.12
324203 3419 01/24/2025 $3,421.00
324204 3524 01/24/2025 $3,057.59
324205 3412 01/24/2025 $4,718.58
324206 3829 01/24/2025 $5,955.60
324207 3420 01/24/2025 $5,485.38
324208 3921 01/24/2025 $11,029.48
324209 3435 01/24/2025 $5,099.74
324210 3800 01/24/2025 $5,710.29
324211 3432 01/24/2025 $2,349.73
324212 3408 01/24/2025 $3,430.09
324213 3456 01/24/2025 $2,024.79
324214 3859 01/24/2025 $3,056.07
324215 3947 01/24/2025 $2,052.91
324216 3763 01/24/2025 $3,193.87
324217 3591 01/24/2025 $1,992.70
City of Victorville Council Payroll Report Page 14 of 16 01/24/2025 Check Number Employee ID Check Date Total Net
Advices
324218 3392 01/24/2025 $6,554.71
324219 3855 01/24/2025 $3,755.97
324220 3831 01/24/2025 $4,705.51
324221 3434 01/24/2025 $3,004.30
Advices Total 1,482,315.79
City of Victorville Council Payroll Report Page 15 of 16 01/24/2025 Check Date Total Gross
IRS 01/10/2025 $2.20
IRS 01/14/2025 $491.90
IRS 01/23/2025 $210.09
IRS 01/24/2025 $259,214.21
State Taxes 01/14/2025 $129.00
State Taxes 01/24/2025 $74,483.13
CASDU 01/24/2025 $3,905.71
Deferred Comp (457) 01/13/2025 $7.55
Deferred Comp (457) 01/27/2025 $91,371.65
Deferred Comp (401a) 01/27/2025 $320.26
PERS 01/29/2025 $368,526.77
Confidential Garnishment 01/23/2025 $423.00
VV Firefighter's Union 01/23/2025 $6,710.00
Electronic Vendor Payments Total 805,795.47
Vendor
Electronic Vendor Payments
City of Victorville Council Payroll Report Page 16 of 16 01/24/2025 Item Number: 3
City Council / Board of Directors
Consent Calendar
Meeting of: April 15, 2025
Submitted By:
Fredy Bonilla, City Engineer
Subject:
Release of the Labor and Materials Security Associated with a Single-Family Home located at 9525 Goss Road
Recommendation:
That the Honorable City Council approve the full release of the Water Improvement Labor and Materials Security associated with a single-family home located at 9525 Goss Road.
Fiscal Impact:
There is no fiscal impact as a result of this action.
Strategic Plan Goal:
This item aligns with “Goal E Invest in Infrastructure” in the City of Victorville Strategic Plan 2023-2026. Although this is not a Capital Improvement Project, we apply the same strategy to private development projects as they are essential in meeting the community’s needs.
Background:
Case No. EWTR23-00420 involves a scattered single-family residential home located within the jurisdiction of San Bernardino County and the Victorville Water District. The developer, Mr. Uriel Lee, was required to install a 356 linear feet of water main extension on Goss Road to enable the Victorville Water District to provide water service. As part of this public improvement, the developer must provide securities for the water infrastructure. The developer has made significant progress in development, and at the regular City Council meeting held on October 15, 2024, the City Council approved and accepted the completed water improvements.
Discussion:
Per Victorville Municipal Code Section 17.64.070(3), the Labor and Materials Securities are held for a 6-month period to allow subcontractors that have furnished labor, materials, 4 0
5 9
or equipment, to file a claim for payment. Therefore, staff recommends the full release of the Water Public Improvement Labor and Materials Security due to the acceptance taking place at the October 15, 2024, regular City Council meeting and because no claims have been filed on the Labor and Materials security.
Staff is available for any questions Council may have.
Attachments: A. Vicinity Map
B. Securities Table
C. Existing Securities
Attachment B
Securities Table
Securities Table
Developer:
Mr. Uriel Lee
12064 Nahoa Way
Victorville, Ca 92392
Faithful Performance Security
Water Improvement - 100436975
Labor & Materials Security
Water Improvement - 100436975
Amount of ORIGINAL Security: $46,443.10 Amount of ORIGINAL Security: $23,221.55 Amount of Security CURRENTLY: $9,288.62 Amount of Security CURRENTLY: $23,211.55 Amount of Security being REDUCED: $0.00 Amount of Security being REDUCED: $23,211.55 Amount of Security REMAINING: $9,288.62 Amount of Security REMAINING: $0.00
Item Number: 4
City Council / Board of Directors
Consent Calendar
Meeting of: April 15, 2025
Submitted By:
Andre de Bortnowsky, City Attorney
Subject:
Settlement Agreement between the City of Victorville and Lan Fang Wang Recommendation:
That the Honorable City Council approve the Citation Settlement Agreement by and between Lan Fang Wang and the City of Victorville in regard to Citation No. 25852.
Fiscal Impact:
The City recovered its initial abatement costs of $4,560.07 in June, 2023. This amount was allocated to the account as reflected below:
Account No. Description Amount
1004030-44350 Code Compliance – Cost Recovery $4,560.07 The City will recover the sum of $75,000 in outstanding cost recovery and fines on the Citation payable within 30 days of the full execution of the Citation Settlement Agreement.
This amount will be allocated to the accounts as reflected below:
Account No. Description Amount
1004030-44350 Code Compliance – Cost Recovery $998.11
1004030-47140 Code Compliance – Admin Citations $ 74,001.89 Background:
On December 17, 2019, the City of Victorville (“City”) adopted Ordinance No. 2400 amending the Victorville Municipal Code (“VMC”) to include section 13.150.060. VMC section 13.150.060 became effective on January 1, 2020 and provides an administrative citation and fine structure for excess cannabis cultivation within the City limits. The State of California allows for the cultivation of up to six (6) cannabis plants at a residential 4 0
6 1
property. VMC section 13.150.060(c) prohibits cultivation of cannabis in excess of six (6) allowable cannabis plants.
In recent history, the City’s Police and Code Compliance Departments have encountered excess cannabis cultivation operations inside residential homes. A typical excess cannabis cultivation within the City has ranged from approximately 200 to 2,000 cannabis plants being cultivated inside a residential home. These excess cannabis cultivation operations result in substantial damage to the interior of the home. Although the prohibition of excess cannabis cultivation applies to commercial properties within City limits as well as homes, the majority of these types of illegal cannabis cultivation operations occur inside residential properties.
The City’s Police and Code Compliance Departments investigate excess cannabis cultivation operations. These departments issue citations to the property owner or responsible party. The City’s Building Department, along with the Police and Code Compliance Departments, work to secure the residence, record building and safety violations present at the property that are the result of the excess cannabis cultivation, stabilize the utilities, and remove the cannabis from the home. The City incurs abatement costs related to the work completed by City departments stemming from the cannabis removal and securing the residential or commercial structure.
The administrative citation and fine process defined in VMC section 13.150.060 is one way the City combats excessive cannabis cultivations within its City limits. Enforcement of the City’s excess cannabis cultivation ordinance is intended to protect the health, welfare, and safety of the City’s residents from the public nuisance conditions associated with these properties.
Discussion:
Lan Fang Wang owns a residential property in the City of Victorville at 13789 Feller Lane (“Property”). An excess cannabis cultivation operation was found inside the Property in December 2020. The City issued citation No. 25852 for the violation of VMC Section
13.150.060(c). The City’s Code Compliance, Police, and Building Departments abated the dangerous conditions present at the Property. Pursuant to Closed Session discussions on September 17, 2024, Mr. Wang has accepted the terms of the settlement agreement wherein he agreed to pay to the City the sum of $75,000 and the City will waive the citation penalties, interests or other related citation fees that have accrued since the issuance of the citation. Mr. Wang has brought the Property up to code and has finalized all the building permits issued in connection with the renovation of the Property.
Staff and the City Attorney’s office recommend approval of the attached Citation Settlement Agreement as it is consistent with the City Council direction given during the Closed Session portion of its September 17, 2024 meeting.
Attachments: A. Citation Settlement Agreement
Attachment A
Citation Settlement
Agreement
Item Number: 5
City Council / Board of Directors
Consent Calendar
Meeting of: April 15, 2025
Submitted By:
Fredy Bonilla, City Engineer
Subject:
Engineering Report for the Third Quarter of Fiscal Year 2024/2025 Recommendation:
That the Honorable City Council review and file this quarterly report.
Fiscal Impact:
There is no fiscal impact associated with this action.
Strategic Plan Goal:
This item aligns with “Goal E Invest in Infrastructure” in the City of Victorville Strategic Plan 2023-2026. The various divisions of the Engineering Department create a healthy and livable community by designing and constructing citywide public infrastructure through in-house Capital Improvement Projects and private development projects.
Discussion:
The City of Victorville Engineering Department serves both residential and commercial customers, with a staff of 45 personnel, who oversee the design and construction of all public improvements Citywide. Department staff will be providing quarterly updates to present completed projects, projects in construction, and upcoming projects.
Staff is available for any questions Council may have.
Attachments: A. Engineering FY 2024/2025 Q3 Quarterly Update
Attachment A
City of Victorville
Engineering Department
January 1, 2025 through March 31, 2025
• We also received City Council approval for the purchase of a second stencil truck that will allow our striping crews to re-stripe legends at two separate locations simultaneously as this new stencil truck is in addition to the existing stencil truck we already have.
• We continue to make great progress on the design of our street improvement projects on Ridgecrest Road, Roy Rogers Drive, and Mojave Drive. We hope to advertise these projects next quarter so that we are in construction later this summer.
Lastly, I want to dedicate this quarterly update to our long time Assistant Engineer I, Mr. Del Carlile, who sadly passed away on Thursday February 6. Del started with the City of Victorville in July 1985 as a Planning Technician. In 1987, he was
promoted to an Engineering Assistant then to Junior Civil Engineer in 1989. In 2015, he progressed to his current position. Del was meticulous in his work and an excellent plan checker. He reviewed numerous important development
projects, including the Walmart at Palmdale & 395 and
multiple projects at SCLA. Over the course of his 39 years with the City, many of us had the great pleasure of working with Del and getting to know him; so, this loss is profound and caused us great sadness. We will continue to work hard as Del did to improve the City with each and every project.
Fredy A. Bonilla, City Engineer
Our Engineering Department worked very hard in the third quarter of fiscal year 2024-2025. I am very proud to report on the progress of our Engineering Department:
• We completed the Eucalyptus Street Infrastructure Project, the Citywide Pavement Preservation and Maintenance Project, and the installation of five new streetlights on Bear Valley Road.
Restoration Project
• We awarded a construction contract to DM Contracting Inc. for the construction of 3,380 linear feet of sidewalk, 16 new curb ramps, and 31 new driveway approaches in Old Town Victorville.
This grant funded project will be installing sidewalk at nine different locations and continues the success of Phase 1 which was completed in 2023 in which we constructed 2,285 linear feet of sidewalk, 38 curb ramps, and 25 new driveway
approaches at 13 separate locations. Our goal is to start construction in May and complete the project by July.
• We also awarded a construction contract to Genesis
Construction for the Area 7 Pressure Zone Change. This project consists of reconfiguring the existing water system zones to address deficient pressure and inadequate fire flow in the northeast corner of Balsam Road and Bear Valley Road. The project will double the water pressure from 40-psi to 80-psi and we will construct 440 individual pressure regulators to be installed on all service laterals to protect plumbing of existing homes and commercial buildings. We will start the project in May and hope to complete the project this Fall.
• In Traffic Engineering Team, we completed the acquisition of a new bucket truck. This bucket truck is the third in our fleet and will allow our traffic signal maintenance technicians the ability to perform maintenance on up to three of the City’s 100 traffic signal locations at the same time. This will ensure that we can keep our traffic signals properly maintained.
Thank you, Del, for being a long-
time employee and for
helping us with all the City’s
successes the last 39 years.
ORGANIZATIONAL STRUCTURE
SURVEY/MAPPING
Project
UpdatesQ3
CONSTRUCTION
COMPLETED
CAPITAL IMPROVEMENT PROJECTS
This project relocated a potable water line and repaired an existing reinforced concrete pipe storm drain.
Contractor: Kirtley Construction dba TK Construction
Contract Award: August 20, 2024
Contract Amount: $325,000
Start of Construction: November 4, 2024
Completion Date: March 21, 2025
Eucalyptus Street Infrastructure
Restoration Project
BEFORE:
AFTER:
This project included micro-surfacing and slurry seal
treatment for fourteen (14) miles of City streets and two (2) City Park parking lots.
Contractor: Pavement Coatings Co.
Contract Award: August 20, 2024
Contract Amount: $1,600,000
Start of Construction: October 10, 2024
Completion Date: February 20, 2025
Citywide Pavement Preservation and
Maintenance Project
(Golden Triangle Slurry Seal)
Bear Valley Road Reconstruction project installed sidewalk on the south side of Bear Valley Road from Cobalt Road to
Remuda Road. City then coordinated the installation of five new streetlights on existing wooden poles along this segment.
Bear Valley Road Street Lighting
Upgrades
Bear Valley Rd
CONSTRUCTION
IN PROGRESS
CAPITAL IMPROVEMENT PROJECTS
7th Street
Traffic Signal Modifications Project
This project will increase safety by replacing
outdated traffic signal equipment, improving
detection, accessibility, and lighting.
Contractor: Elecnor Belco Electric, Inc.
Contract Amount: $2,876,393
HSIP Grant Amount: $1,320,000
Contract Award: March 19, 2024
Start of Construction: August 1, 2024
Estimated Construction Completion: May 2025
Forrest Ave
Lorene Dr
Victor St
Mojave Dr
Forrest Ave
B St
New Traffic Signal at Village Drive and
Puesta Del Sol Project
This project will install a traffic signal at the Village/Puesta Del Sol intersection.
Contractor: Elecnor Belco Electric, Inc.
Contract Amount: $1,120,480
HSIP Grant Amount: $526,500
Contract Award: March 19, 2024
Start of Construction: August 1, 2024
Estimated Construction Completion: May 2025
Puesta Del Sol
Dr
Installation of Retroreflective Tape
This project will install retroreflective borders around 96 traffic signal backplates to improve safety.
Completed to Date: 82 out of 96
Estimated Construction Completion: Summer 2025
GE Driveway Project
This project will construct a 270-foot long "driveway" to provide a direct access off Innovation Way at SCLA to the General Electric (GE) Hangar facility. It is designed specifically for long "Low-boy" semi-truck trailers that carry large GE turbine engines.
Bid Opening: February 26, 2025
Contractor: Sol Construction
Contract Amount: $ 339,982
Contract Award: March 18, 2025
Start of Construction: Spring 2025
Estimated Construction Completion: Summer 2025
Block Wall Project – Various Locations
The purpose of this project is to enhance both safety and security at Well Sites 137, 203, 207, and the Stoddard Wells Pump Station by replacing existing chain-link fencing with 6- foot CMU block walls topped with 4-foot anti-climb spike extenders. In addition to improving site security, the new block walls and automated gates will significantly improve the visual appearance of these critical infrastructure locations, aligning with the District’s goals for aesthetic improvements in public-facing areas.
Advertisement Date: February 13, 2025
Bid Opening Date: March 13, 2025
Projected Construction Contract Award Date: May 6, 2025 Lowest Apparent Bidder: SDC Engineering inc.
Estimated Construction Completion Date: Fall 2025
Well Site 137
Well Site 207
Well Site 203
Stoddard Wells Lift Station
CAPITAL IMPROVEMENT PROJECTS
UPCOMING
CONSTRUCTION
PROJECTS
Solitude Circle Pavement Repair Project
This project will permanently repair roadway undermined by a sinkhole caused by a water main rupture near the intersection of Solitude Circle and Jade Road in Victorville.
Contractor: LCR Earthwork and Engineering Corp.
Contract Award: December 10, 2024
Contract Amount: $87,000
Estimated Start Date: April 2025
Estimated Completion Date: Summer 2025
Temporary sinkhole repair
Pressure Zone Change Project – Area 7
The City of Victorville will reconfigure the existing water system in the northeastern area of Bear Valley Road and Balsam Road to address low water pressure and inadequate fire flow by rezoning the area from Pressure Zone 3170 to Pressure Zone 3290.
Open Bid Date: December 19, 2024
Contract Award: February 4, 2025
Start of Construction: May 2025
Estimated Completion Date: Fall 2025
Old Town Sidewalk Connectivity Phase 2
This project will provide residents with continuous sidewalk and upgrade curb ramps and drive approaches to current ADA
standards at various locations in the Old Town area.
Contractor: DM Contracting, Inc.
Contract Award: March 18, 2025
Contract Amount: $616,774.00
Estimated Start of Construction: Spring 2025
Estimated Construction Completion: June 2025
Oro Grande Wash at Doris Davies Park
Ribbon Gutter Reconstruction Project
This project will restore the existing drainage infrastructure to its original condition.
Bid Opening Date: April 8, 2025
Contractor: TBD
Contract Award: April 15, 2025
Contract Amount: TBD
(Engineer’s Estimate: $150,000 to $200,000)
Estimated Start of Construction: Spring 2025
Estimated Construction Completion: June 2025
Citywide Pavement Preservation and
Maintenance Project – Phase II
This project includes micro-surfacing treatment for approximately
4.5 miles of City streets.
In-house Design Status: 100% Complete
Projected Advertisement Date: Summer 2025
Crosswalk Enhancement Project
This project will improve the safety of nine (9) intersections by installing rectangular rapid flashing beacons with additional pavement markings and signage.
In-house Design Status: 100% Complete
Projected Advertisement Date: Summer 2025 (Concrete Work Only)
Project will be completed by the Traffic Division of the Engineering Department with contractor support for concrete improvements at each intersection.
Mojave Drive Improvements from
I-15 Freeway to Amargosa Road
This project will reconstruct Mojave Drive from I-15 to Amargosa Road and will also widen the North side of this segment from Condor to Amargosa. The North side of Mojave will have curb, gutter and sidewalk as well as ADA compliant curb ramps, driveway approaches, fire hydrants, crosswalks and signage.
In-house Design Status: 80% Complete – Right-of-Way needs to be acquired between Condor and Amethyst.
Projected Advertisement Date: Summer 2025
Roy Rogers Drive Pavement
Reconstruction and Rehabilitation
Project - From I-15 to Amargosa Road
This project will reconstruct portions of Roy Rogers Drive in addition to constructing a median in place of existing delineators across the street from In-n-Out to increase safety.
In-house Design Status: 75% Complete
Projected Advertisement Date: Summer 2025
Ridgecrest Road Reconstruction and
Improvement Project - BVR to Pahute Ave
This project will reconstruct Ridgecrest Road between Bear Valley Road and Pahute Avenue, and it will close existing infrastructure gaps on the east side of the road by providing ADA compliant curb ramps, curb & gutter, fire hydrantsand
crosswalks (as needed).
In-house Design Status: 95% Complete
Projected Advertisement Date: Summer 2025
Village Drive Sidewalk Project – From
Puesta Del Sol Dr. To Tawney Ridge Ln.
This project will provide sidewalk and drive approaches along Village Drive from Puesta Del Sol Drive to Tawney Ridge Lane.
In-house Design Status: 50% Complete
Projected Advertisement Date: Fall 2025
PROJECTS IN
DESIGN PHASE
CAPITAL IMPROVEMENT PROJECTS
VMUS GAS IMPROVEMENT PROJECT –
PHASE 5
The City’s aims to complete the conversion of SCLA's gas distribution system from Southwest Gas to the Kern River Gas Transmission Corporation. Phase 5 will connect the remaining section of VMUS’s distribution area to the larger part of VMUS system which is already being supplied by Kern River.
Upon completion, customers will benefit from higher-pressure natural gas and more reasonable costs.
Project Status: Currently in design. Construction anticipated to start Summer 2025.
IWWTP EXPANSION
The City’s Wastewater Treatment Facility is currently operating at 90% capacity. Anticipated growth in residential, commercial, and industrial developments has created the need to expand the facility’s capacity. The City retained a consultant to evaluate best expansion alternatives and prepare expansion plans up to a 30% design level.
Selected Consultant: Woodard & Curran, Inc.
Consulting Contract Awarded: August 20, 2024
Start of Design Activities: October 15, 2024
Project Status: Scope of work is 30% complete. Expansion alternative was selected, and we are moving into preliminary design phase.
NPDES PERMIT
The City issued a Request for Proposals (RFP) for the preparation of a National Pollutant Discharge Elimination System (NPDES) Permit to explore an alternative option for excess recycled water disposal.
Consulting Contract Awarded: December 17, 2024
Selected Consultant: Larry Walker Associates
Status: Kick off meeting held on March 10, 2025.
PROJECTS IN DESIGN PHASE
ESTIMATED
CONSTRUCTION
START DATE
1MG Recycled Water Storage Tank Project FY 2024/2025
Sewer Capacity Improvement Project C2&C3 FY 2024/2025
Pipeline Replacement Project – Area 7 FY 2024/2025
Pipeline Replacement Project – Area 28 FY 2024/2025
Installation of Street Lights (Old Town, Bear Valley Road) FY 2024/2025 2026 Citywide Pavement Preservation and Maintenance Project FY 2025/2026 Pipeline Replacement Project – Area 6 FY 2025/2026
La Paz Drive Project from I-15 NB ramp to 7th Street FY 2025/2026 Bear Valley Road Street Improvements Project from Monte Vista Road to US-395 FY 2025/2026 Mojave Drive Reconstruction Project from Amargosa Road to US- 395 FY 2025/2026 Mojave Drive Reconstruction Project from I-15 to 7th St FY 2025/2026 Third Avenue Street Improvements Project from Nisqualli Road to Field Street FY 2025/2026 Eagle Ranch Parkway Sidewalk Connectivity Project FY 2025/2026 Amethyst Road Sidewalk Connectivity Project FY 2025/2026 Meadow Grove Drive Sidewalk Connectivity Project FY 2025/2026 Bear Valley Road Restripe Project FY 2025/2026
Green Tree Boulevard Restripe Project FY 2025/2026
Pipeline Replacement Project – Area 5 FY 2026/2027
Santa Fe Wash Sewer Relocation Project FY 2026/2027
DEVELOPMENT
ENGINEERING
DEVELOPMENT REVIEW
Permit Type Issued
Utility 115
Right-of-Way 20
Transportation 34
Water 46
Review of Hydrology, Geotechnical, WQMP,
Water/Sewer Feasibility, and Traffic Studies
Issuance of Conditions of Approval
Review of Civil Improvement Plans
Issuance of Public ROW Permits
Inspection During Construction
Project Acceptance
Development
Type
Number of Plan Checks
Completed In Review
Residential 24 10
Commercial 18 7
Number of Inspections Completed: 503
Engineering
Planning
Building
DEVELOPMENT ENGINEERING
DEVELOPMENT REVIEW
DEVELOPMENT ENGINEERING – PROJECT UPDATES
Tract No. 14132: Richmond American Homes (RAH) will
construct the missing segments of Talpa Street andOttawa Street between 3rd Street and Arrowhead Drive within the Tract. RAH is currently grading and installing wet utilities.
DEVELOPMENT REVIEW
DEVELOPMENT ENGINEERING – PROJECT UPDATES
Tracts 17110 & 17308: D.R. Horton started Phase 1 of the West Creek development which consists of improving Mojave Drive and Amethyst Road, as well as two (2) parks and a drainage channel.
Mojave Drive
Phase 1
Phase 2
Phase 3
Amethyst Road
DEVELOPMENT ENGINEERING UPCOMING TRACT
Tract 20275 – KB Homes
Security Substitution Approved at the January 21, 2025 City Council Meeting
Grading will commence in April 2025
Water, Sewer, and Strom Drain Utilities and Street Improvements – August 2025: Monte Vista Road widening including LMAD improvements, curb and gutter, sidewalk, street lighting, and right turn pocket at Luna Rd.
Model Home Construction – October 2025
DEVELOPMENT REVIEW
Tract 14933 – Richmond American Homes (RAH) - As part of the street improvements, RAH capped all the interior roads and slurry sealed the previously capped roads including: Mesa Linda Avenue, Pinos Verde Lane, Mesa Rojo Way, Aberdeen Street, and Pinositas Way.
DEVELOPMENT ENGINEERING – PROJECT UPDATES
SURVEYING /
MAPPING
SURVEYING / MAPPING
Surveying Support Completed
Developer Document Reviews 8
Engineering Department CIP 6
Public Works 2
SCLA 2
VMUS 0
Economic Development 1
TRAFFIC
MAINTENANCE
TRAFFIC MAINTENANCE
Activity Total
Preventive Maintenance 125
USAs Checked/Marked 54
Signal Emergency Repair 29
Pole Knock Downs 2
Street Light Repairs 2
Signs Maintained 2,094
Signs Fabricated 223
New Signs Installed 56
Gallons of Paint Used 68
Red Curb Footage Painted 6,004
Striping Miles 0
Standby Calls 67
New Bucket Truck Purchase
Item Number: 6
City Council / Board of Directors
Consent Calendar
Meeting of: April 15, 2025
Submitted By:
Donna Meester, Community Services Director
Subject:
Community Services Quarterly Report for the Second Quarter of Fiscal Year 2025 Recommendation:
That the Honorable Victorville City Council review and file.
Fiscal Impact:
There is no fiscal impact associated with this action.
Strategic Plan Goal:
This item aligns with Goal E of the City's Strategic Plan, Invest in Infrastructure, as it aligns with the implementation of the Parks and Recreation Master Plan and Library Master Plan; Goal F, Communication and Outreach, with programs and services helping to build strong connections with community partners and residents.
Discussion:
The City's Community Services Department consists of the Facilities, Library, Parks, and Recreation Divisions. Department staff will be providing quarterly updates as a means to present key departmental activities, highlights and operation performance indicators.
Staff remain available for any questions the Council may have.
Attachments: A. Community Services Department Quarterly Report - FY2025 Q2
Attachment A
Community Services Department Quarterly
Report – FY2025 Q2
Community Services
Quarterly Report
October-December
2024
DepartmentOverview
Community Services October-December 2024
The Community Services Department is committed to enhancing residents’ lives through programs, parks, and facilities that meet the community’s educational, recreational, and cultural needs.
Library provides access to educational resources, technology, and lifelong learning opportunities.
Recreation offers programs and activities to promote health, wellness, culture, and community engagement.
Parks maintains and enriches Victorville’s beautiful green spaces, sports fields, and playgrounds to create inviting spaces.
Facilities ensures efficient operation and maintenance of all public buildings to support City services and community engagement.
Quarter 1 Quarter 2
0102030405060
Quarter 1 Quarter 2
0102030405060
Quarter 1 Quarter 2
0 100
200
300
400
Quarter 1Quarter 2
05001000150020002500
Community Impact
Facilities
Parks
Electrical Repairs HVAC Repairs Plumbing Repairs Event Set-Ups 48 50 43 41
400 320
Joshua Tree Inspections Trees Trimmed orRemoved
Vandalism Repairs Emergency Standby Calls
6 45 49 14
Graffiti Removed Service Requests Ballfields Dragged Acres Mowed 311 664 365 2,362
Work Orders Routine Maintenance Orders
34 58 39 53
395 265
10 49 60 16
405 686 324 1,829
Flag Football142
Pee Wee Soccer80
Adult Participants for Fall Sports
0 20
40 60
80 100
120
140
Toys 4 Kids Tournament Participat…
Men's Softball Coed Softball0
20 40
60 80
Sport Field Permits Private Rentals0
10 20
30 40
50 Community Impact
Youth Sport Participants
Recreation
35 132 9660
Men's Basketball 18+ Men's Basketball 35+ Men's Softball Coed Softball 66 77
40 41 4026
Quarter 1 RentalsQuarter 2 Rentals
Pee Wee Soccer80
Flag Football142
Quarter 1 Quarter 2
0 200
400
600
800
Quarter 1 Quarter 2
Checkouts Visitors0
5000
10000
15000
20000
25000
010203040506070
Community Impact
Library
12,82413,70220,01916,231
38 220 520 712 704
Total
Programs
Passports Adult Attendees
Children/Teen Attendees New Library Cards
227 444 684 625
61 Quarter 1 Quarter 2
Community Impact
Fall Festival
Hallow-Boo
Cars
325
Attendees
15,000
Community Impact
Veterans Day Celebration
Festival of Lights & Tree Lighting
Attendees
2,000
Attendees
1,000
Before
After
Accomplishments
Hook Park Soccer Track LightingHook Park Soccer Track Lighting Addition of HR OfficesAddition of HR Offices
Our Facilities Division has
successfully added two new
offices to our HR Department,
enhancing the workspace to
better support our growing
team and operational needs.
Tree Lighting Electrical Tree Lighting Electrical
Before
After
Accomplishments
Animal Care & Adoption CenterAnimal Care & Adoption Center Funded by Measure P
Before
After
Before
After
Mojave Vista
Accomplishments
Trash Can ReplacementTrash Can Replacement
Fencing Replacement Center St. & Hook Park Fencing Replacement Center St. & Hook Park Parking Lot Slurry at Eva Dell & Mojave Vista ParkParking Lot Slurry at Eva Dell & Mojave Vista Park Eva Dell
Funded by Measure P
OctoberOctober
EMPLOYEE SPOTLIGHT
“John’s exceptional work ethic,
communication skills, and dedication
to going above and beyond make him
a valuable asset and a great example
for the division and the City.”
“Chelsee is friendly, willing to help,
has a positive attitude, and is an
invaluable team member.”
Chelsee Sandoval
Library
Chelsee Sandoval
Library
John Gemel
Facilities
John Gemel
Facilities
A message from their supervisor.
A message from their supervisor.
EMPLOYEE SPOTLIGHT
“Brandon Escobar consistently shows
dedication, hard work, and a positive
attitude. He recently was recognized by
Parks Supervisor Ed for his exceptional work
in the revitalization of the CYE restrooms.”
“Gwen has exceptional cataloging
skills, dedication, and willingness to
share her expertise. Her professionalism
and commitment make her an
invaluable asset to our team.”
Gwen Niblett
Library
Gwen Niblett
Library
Brandon Escobar
Facilities
Brandon Escobar
Facilities
November November
A message from their supervisor.
A message from their supervisor.
EMPLOYEE SPOTLIGHT
“Trey has expertise in inventory,
troubleshooting skills, and dedication to
helping colleagues and patrons. His
positive attitude and willingness to assist
make him a valuable asset to our team. ”
Trey Schutten
Library
Trey Schutten
Library
Great JobGreat JobEveryone!Everyone!
December December
A message from their supervisor.
B.E.A.R.S. Bike Give Away
164164
RecipientsRecipients
76 Girls
76 Boys
12 Kids
76 Girls
76 Boys
12 Kids
Bikes and helmets were
awarded to 164 youth,
continuing our
commitment to fostering
youth development.
Programs
PreschoolPreschool
311Enrollees
Storytime with SantaStorytime with Santa
119
Participants
Partnerships
Kiwanis Club of VictorvilleKiwanis Club of Victorville
The Kiwanis Club of Victorville
hosted the beer garden at the Fall
Festival and Concerts In The Park,
raising funds to support the
community service initiatives and
fostering local engagement.
CSAC Adopt-A-ParkCSAC Adopt-A-Park
We are proud to introduce our new
Adopt-A-Park Program to our
Community Services Advisory
Committee. This initiative is designed
to enhance the beauty, safety, and
sustainability of our local parks.
Green Tree Golf CourseGreen Tree Golf Course
Quarter 1 Quarter 2
Visitors Rounds of Golf0500100015002000250030003500
1,295 3,204
1,044 2,469
Department Goals Based on
Employee Survey Results
Implemented an anonymous
suggestion box.
We’re Listening
Implemented an employee
recognition program.
Implemented Team Building
Opportunities.
Implemented a focus on
training opportunities.
Implemented internal training on
communication and leadership.
Item Number: 7
City Council / Board of Directors
Consent Calendar
Meeting of: April 15, 2025
Submitted By:
Carmen Cun, Finance Director / City Treasurer
Subject:
Commercial Demand Schedule No. 19
Recommendation:
That the City Council and Board of Directors ratify Commercial Demand Schedule No. 19 in the amount of $7,768,558.92, covering Electronic Fund Transfers No. 343547 through 343793 and Warrant No. 799081 through 799270 for 03/20/2025 through 04/02/2025 and Wire Transfer dated 04/02/2025, per the adopted budget for Fiscal Year 2024-2025 for the period covering July 1, 2024 through June 30, 2025.
Fiscal Impact:
The total fiscal impact for FY24-25 in the amount of $7,768,558.92 is authorized with this action. The attached report details the total funds paid to vendors.
Background:
Pursuant to the City’s Municipal Code (2.24.080) the attached demands were presented by the departments, audited by the Finance Department and subsequent warrants/wire transfers were issued. All were found to be in conformity to City policies and procedures and funds were budgeted or available to pay said demands. A list of commercial warrants and wire transfers is now being presented to Council for approval.
Attachments: A. Commercial Demand Schedule No. 19 Check Register Summary ATTACHMENT A:
Commercial Demand Schedule No. 19 Check Register Summary
CITY OF VICTORVILLE
Report generated: 04/02/2025 13:46 Page 1User:
Program ID:
avgonzalez
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CHECK # CHECK DATE TYPE VENDOR NAME UNCLEARED CLEARED BATCH CLEAR DATE
AP CHECK RECONCILIATION REGISTER
FOR CASH ACCOUNT: 000 11100 FOR: Uncleared
343547 03/26/2025 EFT 008243 4IMPRINT, INC 1,079.10
343548 03/26/2025 EFT 021759 ADVANTAGE SEALING SYSTEM, 403.52 343549 03/26/2025 EFT 002921 AMERICAN LANDSCAPE AND MA 64,158.43 343550 03/26/2025 EFT 000205 ATLAS COPCO USA HOLDINGS 83,740.24 343551 03/26/2025 EFT 000297 BECK OIL, INC. 23,163.33
343552 03/26/2025 EFT 021096 BERGKAMP INC. 1,013.72
343553 03/26/2025 EFT 000333 BOB'S TIRE SERVICE 220.00
343554 03/26/2025 EFT 010986 BRAUN BLAISING SMITH WYNN 2,465.84 343555 03/26/2025 EFT 021658 BUCHALTER, A PROFESSIONAL 4,506.00 343556 03/26/2025 EFT 021414 CALAMP WIRELESS NETWORKS 712.00 343557 03/26/2025 EFT 028287 CASTELLON, STEPHANIE 70.00 343558 03/26/2025 EFT 001162 CAZCOM, INC. 380.00
343559 03/26/2025 EFT 016335 CHARTER COMMUNICATION HOL 2,375.00 343560 03/26/2025 EFT 027067 COMPASS PEST MANAGEMENT I 122.00 343561 03/26/2025 EFT 015486 CONSOLIDATED ELECTRICAL D 2,887.35 343563 03/26/2025 EFT 010282 DELTA DENTAL INSURANCE CO 4,253.91 343564 03/26/2025 EFT 009492 DELTA DENTAL OF CALIFORNI 33,814.50 343565 03/26/2025 EFT 023281 STEADY MOVEMENT LLC 407.22 343567 03/26/2025 EFT 005601 ELECNOR BELCO ELECTRIC, I 38,915.91 343568 03/26/2025 EFT 000875 ENDURA STEEL, INC. 6,716.89 343569 03/26/2025 EFT 014106 ENGINEERING RESOURCES OF 4,427.50 343570 03/26/2025 EFT 015760 FASTENAL COMPANY 89.51
343571 03/26/2025 EFT 020330 FENAGH, LLC 9,016.88
343572 03/26/2025 EFT 017560 FERGUSON ENTERPRISES, LLC 466.18 343573 03/26/2025 EFT 005127 FLIGHT LIGHT, INC. 995.73
343574 03/26/2025 EFT 016134 FRONTIER COMMUNICATIONS C 192.26 343575 03/26/2025 EFT 001740 G.A. OSBORNE PIPE-SUPPLY 383.68 343576 03/26/2025 EFT 018175 GENERAL PUMP COMPANY, INC 2,800.00 343577 03/26/2025 EFT 001076 GRAINGER 1,330.26
343578 03/26/2025 EFT 001104 HAAKER EQUIPMENT CO. 6,668.74 343579 03/26/2025 EFT 021166 HARKEY, DAWN MARIE 150.00
343580 03/26/2025 EFT 014969 LOS ANGELES TRUCK, LLC 918.56 343581 03/26/2025 EFT 022905 HOPE THE MISSION 10,000.00 343582 03/26/2025 EFT 021594 HERITAGE LANDSCAPE SUPPLY 897.92 343583 03/26/2025 EFT 024922 INFOSEND, INC 2,630.82
343584 03/26/2025 EFT 001282 INLAND KENWORTH, INC. 493.10 343585 03/26/2025 EFT 001059 JOE A. GONSALVES & SON 3,200.00 343586 03/26/2025 EFT 021689 THINKNETIC MEDICAL CORPOR 1,180.00 343587 03/26/2025 EFT 000696 L.N. CURTIS & SONS 1,264.28 343588 03/26/2025 EFT 001548 MCMASTER-CARR SUPPLY CO. 3,020.24 343589 03/26/2025 EFT 017743 PULICE, SAMUEL A. 214.93
343591 03/26/2025 EFT 018223 NEW RESOURCES GROUP, INC. 288.36 343592 03/26/2025 EFT 014835 OMNIS INCORPORATED 11,516.00 343593 03/26/2025 EFT 028213 O'REILLY AUTO PARTS 272.50 343594 03/26/2025 EFT 001789 PARKHOUSE TIRE, INC. 29.78 343595 03/26/2025 EFT 013165 PETE'S ROAD SERVICE 325.98 343596 03/26/2025 EFT 001886 PRUDENTIAL OVERALL SUPPLY 971.29 343597 03/26/2025 EFT 017946 RAILWORKS PARTNER LP 1,831.00 343598 03/26/2025 EFT 018886 RDO EQUIPMENT CO. 195.05
343599 03/26/2025 EFT 024930 REFRIGERATION SUPPLIES DI 19.72 343600 03/26/2025 EFT 002017 SAFEWAY SIGN CO. 388.24
343601 03/26/2025 EFT 002037 SAN BERNARDINO COUNTY 3,166,697.00
CITY OF VICTORVILLE
Report generated: 04/02/2025 13:46 Page 2User:
Program ID:
avgonzalez
apchkrcn
CHECK # CHECK DATE TYPE VENDOR NAME UNCLEARED CLEARED BATCH CLEAR DATE
AP CHECK RECONCILIATION REGISTER
FOR CASH ACCOUNT: 000 11100 FOR: Uncleared
343603 03/26/2025 EFT 002936 SONSRAY MACHINERY LLC 517.06 343604 03/26/2025 EFT 001153 DS SERVICES OF AMERICA, I 19.47 343605 03/26/2025 EFT 002252 STOVER SEED COMPANY 1,402.88 343606 03/26/2025 EFT 020345 HOWMEDICA OSTEONICS CORP 967.67 343607 03/26/2025 EFT 018883 MOMAR, INC. 400.07
343609 03/26/2025 EFT 002325 TESCO CONTROLS, LLC. 1,878.10 343610 03/26/2025 EFT 017269 TOWN & COUNTRY TIRE INC 1,438.62 343611 03/26/2025 EFT 025412 TRANS-WEST TRUCK CENTER, 222.93 343612 03/26/2025 EFT 028349 TYLER TECHNOLOGIES, INC. 8,699.00 343613 03/26/2025 EFT 002419 UNDERGROUND SERVICE ALERT 647.90 343614 03/26/2025 EFT 014536 UNITED SITE SERVICES OF C 144.76 343615 03/26/2025 EFT 020762 OREMOR OF VICTORVILLE, LL 435.15 343616 03/26/2025 EFT 008430 CALMAT COMPANY 721.73
343617 03/26/2025 EFT 002498 VICTOR VALLEY WASTEWATER 1,226,413.16 343618 03/26/2025 EFT 011361 WALTERS WHOLESALE ELECTRI 728.37 343619 03/26/2025 EFT 002554 WAXIE'S ENTERPRISES, LLC, 2,510.15 343620 03/26/2025 EFT 023221 JOVENVILLE, LLC 625.00
343621 03/26/2025 EFT 022033 WOODARD & CURRAN, INC. 292,000.00 343622 03/26/2025 EFT 018845 Z GLOBAL INC. 221,966.02
343623 03/26/2025 EFT 005004 ABREGO, RODOLFO RUDY 152.40 343624 03/26/2025 EFT 014212 ALDERETE, EVONIA 513.60
343625 03/26/2025 EFT 011930 ANDERSON, PAMELA K 500.14
343626 03/26/2025 EFT 004157 ARMSTRONG, DANA 702.44
343627 03/26/2025 EFT 019717 ARROYO, JOANN 315.72
343628 03/26/2025 EFT 004941 BATES, CAROLEE 634.39
343629 03/26/2025 EFT 003638 BECERRA, ELIZABETH 696.88
343630 03/26/2025 EFT 012054 BECKER, JOHN R 354.29
343631 03/26/2025 EFT 014654 BEVILACQUA, ANTHONY 371.15 343632 03/26/2025 EFT 011916 BIER, MICHAEL 479.79
343633 03/26/2025 EFT 018689 BORROWMAN, STEVEN H. 825.46 343634 03/26/2025 EFT 012066 BROWN, MARTY R 513.60
343635 03/26/2025 EFT 012044 BURCHAK, GLORIA J 474.95
343636 03/26/2025 EFT 012056 CALDWELL, TERRY E 354.29
343637 03/26/2025 EFT 001114 CAMELI-STEVENS, LORAINE 162.03 343638 03/26/2025 EFT 003218 CARBAJAL, STEVEN 217.97
343639 03/26/2025 EFT 025314 CASTRO, MELISSA 855.42
343640 03/26/2025 EFT 003645 CATHCART, MICHAEL 598.07
343641 03/26/2025 EFT 004144 CHRISTIAN-SOPER, BARBARA 265.11 343642 03/26/2025 EFT 008111 COLLINS, KEVIN 580.01
343643 03/26/2025 EFT 011935 COSTELLO, JOSE 111.85
343644 03/26/2025 EFT 011934 COX, JAMES L 439.24
343645 03/26/2025 EFT 012051 COX, JOHN STEVEN 76.26
343646 03/26/2025 EFT 012064 COY, MICHAEL 208.12
343647 03/26/2025 EFT 012069 DEZWART, AMY LYN 474.95
343648 03/26/2025 EFT 006095 DIAZ, JANET 554.56
343649 03/26/2025 EFT 009544 FALZONE, RICHARD 269.17
343650 03/26/2025 EFT 012046 FITZSIMMONS, RALPH L 75.08 343651 03/26/2025 EFT 004773 FLORES, JOSEPH P. 148.99
343652 03/26/2025 EFT 014881 GARCIA, ERNIE 6.54
343653 03/26/2025 EFT 011940 GARCIA, VINCENT J 703.37
343654 03/26/2025 EFT 011909 GARLAND, SHEILA D 296.79
343655 03/26/2025 EFT 012063 HARBOUR, RAYMOND LEE 852.46
CITY OF VICTORVILLE
Report generated: 04/02/2025 13:46 Page 3User:
Program ID:
avgonzalez
apchkrcn
CHECK # CHECK DATE TYPE VENDOR NAME UNCLEARED CLEARED BATCH CLEAR DATE
AP CHECK RECONCILIATION REGISTER
FOR CASH ACCOUNT: 000 11100 FOR: Uncleared
343656 03/26/2025 EFT 015665 HELDRETH, GREGORY 878.90
343657 03/26/2025 EFT 012052 HINOJOS, JANICE A 371.15
343658 03/26/2025 EFT 012067 HOFFMAN, KATHLENE 14.67
343659 03/26/2025 EFT 011677 HOLLAND, KELLEY 317.80
343660 03/26/2025 EFT 011385 JAMES, CHRISTINA 569.96
343661 03/26/2025 EFT 012050 JARRETT, JENNIE L 474.95
343662 03/26/2025 EFT 022215 KARRES, RONALD J. 378.70
343663 03/26/2025 EFT 012049 KUHLMANN, EULEMA 150.03
343664 03/26/2025 EFT 029000 LACEY, MICHAEL P. 64.12
343665 03/26/2025 EFT 014183 LAURIE, BERNEE 206.58
343666 03/26/2025 EFT 012061 LAWSON, JAMES 743.92
343667 03/26/2025 EFT 012047 LEEF, DAVID 354.29
343668 03/26/2025 EFT 009048 LUDWIG, TRACY 610.33
343669 03/26/2025 EFT 019051 LUTHER, KARLA 268.78
343670 03/26/2025 EFT 012060 MADDOX, JONNIE F 513.60
343671 03/26/2025 EFT 019440 MCCORMICK, DONNA 841.96
343672 03/26/2025 EFT 014184 MCGINN, JOHN 845.78
343673 03/26/2025 EFT 011918 MCGLADE, JOHN A 217.87
343674 03/26/2025 EFT 004588 MCGOWAN, CHERYL 271.98
343675 03/26/2025 EFT 003603 MCMURTRY, DANIEL 794.92
343676 03/26/2025 EFT 011913 MILLENDER, FRANCENE J 623.79 343677 03/26/2025 EFT 004745 MILLER, BRUCE 46.43
343678 03/26/2025 EFT 011917 MORSE, RENEE 500.14
343679 03/26/2025 EFT 012070 MOSHER, ADELE 146.89
343680 03/26/2025 EFT 012426 MULLINS, DENNIS M. 346.97
343681 03/26/2025 EFT 012065 NEWELL, CAROLYN 852.46
343682 03/26/2025 EFT 003200 O'DELL, DARRELL 686.47
343683 03/26/2025 EFT 013672 OGILVIE-HARPER, MARQUITA 312.06 343684 03/26/2025 EFT 012697 OROS, DWAYNE E. 855.42
343685 03/26/2025 EFT 012057 PATTERSON, ADAIR MARIE 500.14 343686 03/26/2025 EFT 022185 PIEPER, WADE 643.30
343687 03/26/2025 EFT 020717 PRUEITT, CORINNE 843.33
343688 03/26/2025 EFT 020716 PRUEITT, DAVID 843.33
343689 03/26/2025 EFT 011910 RAMIREZ, DIANA M 102.56
343690 03/26/2025 EFT 018894 RANDALL, DAVID L. 112.67
343691 03/26/2025 EFT 011920 RANKIN, SHARON 296.79
343692 03/26/2025 EFT 013209 RANKIN, TIMOTHY 804.54
343693 03/26/2025 EFT 020907 RODRIGUEZ, ANGELA 331.66
343694 03/26/2025 EFT 014496 RODRIGUEZ, LOUIE 794.92
343695 03/26/2025 EFT 017345 RUSSO, MARILEE 390.44
343696 03/26/2025 EFT 003583 RUSSO, VINCE 186.23
343697 03/26/2025 EFT 014493 SALAS, GLENN 282.64
343698 03/26/2025 EFT 012045 SALBERG, RAYMOND A 343.25
343699 03/26/2025 EFT 011929 SALINAS SR., XAVIER S 296.79 343700 03/26/2025 EFT 011086 SANCHEZ, TERESA 623.79
343701 03/26/2025 EFT 017488 SCHROEDER, KAY D. 439.24
343702 03/26/2025 EFT 003965 SCOTT, KIMBERLIE 392.16
343703 03/26/2025 EFT 014082 SMITH, ARNOLD 100.44
343704 03/26/2025 EFT 005413 SMITH, SOPHIE L. 610.33
343705 03/26/2025 EFT 011931 SONGER FAMILY SURVIVAL TR 513.60 343706 03/26/2025 EFT 024654 SPARKS, DAVID J. 720.94
343707 03/26/2025 EFT 005559 ST. LOUIS, LINDA 878.90
CITY OF VICTORVILLE
Report generated: 04/02/2025 13:46 Page 4User:
Program ID:
avgonzalez
apchkrcn
CHECK # CHECK DATE TYPE VENDOR NAME UNCLEARED CLEARED BATCH CLEAR DATE
AP CHECK RECONCILIATION REGISTER
FOR CASH ACCOUNT: 000 11100 FOR: Uncleared
343708 03/26/2025 EFT 018887 STONESIFER, ROBERT 150.03
343709 03/26/2025 EFT 021852 STONESIFER, BARRY 271.98
343710 03/26/2025 EFT 012949 STRATTON, DANIEL 186.21
343711 03/26/2025 EFT 017251 SWAL, JOSEPH F. 211.10
343712 03/26/2025 EFT 017153 SZARZYNSKI, MICHAEL J. 475.90 343713 03/26/2025 EFT 021025 TAYLOR, SHARON 323.17
343714 03/26/2025 EFT 012078 THOMASSON, PHILLIP 588.62
343715 03/26/2025 EFT 001993 TREVINO,JOSEFINA 623.79
343716 03/26/2025 EFT 004839 TUCKER, MITCHELL 363.72
343717 03/26/2025 EFT 014806 WASSERMAN, REBECCA A 112.67 343718 03/26/2025 EFT 019160 WEAVER, STUART 855.42
343719 03/26/2025 EFT 013671 WEBB, WILLIAM C 349.89
343720 03/26/2025 EFT 011915 WHITE, JAMES M 513.60
343721 03/26/2025 EFT 011924 WILSON, BOBBY G 337.34
343722 03/26/2025 EFT 012958 WOLTERS, MARCELLA 1,494.44 343723 03/26/2025 EFT 012059 ZIZZI, WARREN J 719.59
343724 04/02/2025 EFT 002201 AAAE 495.00
343725 04/02/2025 EFT 010537 ACCO ENGINEERED SYSTEMS, 3,631.00 343726 04/02/2025 EFT 014673 AC PLUS HEATING & AIR INC 5,700.00 343727 04/02/2025 EFT 014856 AGRI-CON HYDRAULICS 1,448.65 343728 04/02/2025 EFT 006716 AIRGAS USA, LLC 34.18
343729 04/02/2025 EFT 001646 ALLSTAR FIRE EQUIPMENT 1,686.84 343730 04/02/2025 EFT 018562 BEST POWER EQUIPMENT, LLC 1,598.37 343731 04/02/2025 EFT 019580 ASTRUM UTILITY SERVICES 17,000.00 343732 04/02/2025 EFT 007650 BAKER & TAYLOR, INC. 132.39 343733 04/02/2025 EFT 014084 BAUER COMPRESSORS, INC 18,025.32 343734 04/02/2025 EFT 000297 BECK OIL, INC. 4,154.20
343735 04/02/2025 EFT 015877 BOOT BARN, INC. 638.11
343736 04/02/2025 EFT 003245 CALIFORNIA DEPARTMENT OF 254.00 343737 04/02/2025 EFT 002720 CALIFORNIA TOOL & WELDING 26.10 343738 04/02/2025 EFT 014820 CAL-STATE AUTO PARTS 414.38 343739 04/02/2025 EFT 028287 CASTELLON, STEPHANIE 35.00 343740 04/02/2025 EFT 016335 CHARTER COMMUNICATION HOL 3,072.53 343741 04/02/2025 EFT 015486 CONSOLIDATED ELECTRICAL D 534.93 343742 04/02/2025 EFT 029743 COUNTS UNLIMITED, INC. 715.00 343744 04/02/2025 EFT 022345 DIAMOND ENVIRONMENTAL SER 160.24 343745 04/02/2025 EFT 000826 DUNN-EDWARDS CORPORATION 60.32 343746 04/02/2025 EFT 000875 ENDURA STEEL, INC. 164.49
343747 04/02/2025 EFT 017560 FERGUSON WATERWORKS 18,843.12 343748 04/02/2025 EFT 000975 FRANKLIN TRUCK PARTS, INC 139.20 343749 04/02/2025 EFT 016134 FRONTIER COMMUNICATIONS C 9,421.30 343750 04/02/2025 EFT 003960 CENGAGE LEARNING, INC. 100.89 343751 04/02/2025 EFT 000031 GARCIA, JOHN 25.00
343752 04/02/2025 EFT 001063 GOODYEAR TIRE & RUBBER CO 621.18 343753 04/02/2025 EFT 001104 HAAKER EQUIPMENT CO. 1,434.56 343754 04/02/2025 EFT 020948 HARPER, JAMES JR 450.00
343755 04/02/2025 EFT 025408 THE HARTFORD - PRIORITY A 1,020.26 343756 04/02/2025 EFT 025408 THE HARTFORD - PRIORITY A 60,261.73 343757 04/02/2025 EFT 017752 HATTRIX INC. 606.35
343758 04/02/2025 EFT 021594 HERITAGE LANDSCAPE SUPPLY 3,533.56 343759 04/02/2025 EFT 018048 INDUSTRIAL CLERICAL RECRU 1,095.36 343760 04/02/2025 EFT 001282 INLAND KENWORTH, INC. 438.34
CITY OF VICTORVILLE
Report generated: 04/02/2025 13:46 Page 5User:
Program ID:
avgonzalez
apchkrcn
CHECK # CHECK DATE TYPE VENDOR NAME UNCLEARED CLEARED BATCH CLEAR DATE
AP CHECK RECONCILIATION REGISTER
FOR CASH ACCOUNT: 000 11100 FOR: Uncleared
343761 04/02/2025 EFT 016775 INTERWEST CONSULTING GROU 525.00 343762 04/02/2025 EFT 021689 THINKNETIC MEDICAL CORPOR 1,520.00 343763 04/02/2025 EFT 022420 LORBEL, INC. 2,202.19
343764 04/02/2025 EFT 021777 LYRASIS 2,665.31
343765 04/02/2025 EFT 001548 MCMASTER-CARR SUPPLY CO. 192.01 343766 04/02/2025 EFT 019967 MOJAVE AUTO COLLISION 9,243.88 343767 04/02/2025 EFT 017743 PULICE, SAMUEL A. 4,137.52 343769 04/02/2025 EFT 001696 NIXON-EGLI EQUIPMENT COMP 333.29 343770 04/02/2025 EFT 017735 PATTERSON, PATRICK 2,788.57 343771 04/02/2025 EFT 001886 PRUDENTIAL OVERALL SUPPLY 514.43 343772 04/02/2025 EFT 024930 REFRIGERATION SUPPLIES DI 285.47 343773 04/02/2025 EFT 001988 RSG, INC. 125.00
343774 04/02/2025 EFT 002123 SHERWIN WILLIAMS COMPANY 881.54 343775 04/02/2025 EFT 007081 SGM, INC. 94,601.16
343776 04/02/2025 EFT 005712 SOUTHERN COUNTIES OIL CO. 23,194.61 343777 04/02/2025 EFT 002226 STANDARD SIGNS, INC. 1,402.22 343779 04/02/2025 EFT 017269 TOWN & COUNTRY TIRE INC 240.00 343780 04/02/2025 EFT 020979 TR DESIGN GROUP, INC. 48,464.61 343781 04/02/2025 EFT 022839 TRIMARK ASSOCIATES, INC. 4,311.00 343782 04/02/2025 EFT 028349 TYLER TECHNOLOGIES, INC. 156,890.84 343783 04/02/2025 EFT 002419 UNDERGROUND SERVICE ALERT 98.80 343784 04/02/2025 EFT 029118 UNITED ROTARY BRUSH CORPO 2,396.59 343785 04/02/2025 EFT 014536 UNITED SITE SERVICES OF C 166.54 343786 04/02/2025 EFT 021480 SHADE STRUCTURES, INC. 7,580.18 343787 04/02/2025 EFT 015079 VERIZON WIRELESS SERVICES 3,691.22 343789 04/02/2025 EFT 002554 WAXIE'S ENTERPRISES, LLC, 2,849.87 343790 04/02/2025 EFT 005698 WEST COAST ARBORISTS INC. 13,535.00 343791 04/02/2025 EFT 021844 WILLDAN FINANCIAL SERVICE 2,900.00 343792 04/02/2025 EFT 022033 WOODARD & CURRAN, INC. 30,192.00 343793 04/02/2025 EFT 018845 Z GLOBAL INC. 54,958.30
799081 03/26/2025 PRINTED 016218 2 HOT UNIFORMS INC 4,431.85 799082 03/26/2025 PRINTED 013312 A & B HITCHES AND MUFFLER 336.04 799083 03/26/2025 PRINTED 018004 AFLAC PREMIUM HOLDING 1,438.34 799084 03/26/2025 PRINTED 014878 ALLTECH INDUSTRIES, INC 9,935.73 799085 03/26/2025 PRINTED 009471 ALVAREZ, MYRA 340.00
799086 03/26/2025 PRINTED 022097 AMAZON CAPITAL SERVICES, 1,140.75 799087 03/26/2025 PRINTED 020042 JAMES GANG ENTERPRISE, IN 93.53 799088 03/26/2025 PRINTED 000191 APPLIED INDUSTRIAL TECH 210.98 799089 03/26/2025 PRINTED 017819 ANIMAL HOSPITAL AT THE NA 160.00 799090 03/26/2025 PRINTED 011300 AVO TRAINING INSTITUTE, I 4,650.00 799091 03/26/2025 PRINTED 025164 THE BANK OF NEW YORK MELL 4,489.30 799092 03/26/2025 PRINTED 000290 BATTERY MART OF APPLE VAL 17.29 799093 03/26/2025 PRINTED 023067 BEAR VALLEY ANIMAL HOSPIT 640.00 799094 03/26/2025 PRINTED 017353 BOUND TREE MEDICAL, LLC 2,403.72 799095 03/26/2025 PRINTED 000256 BSN SPORTS, INC. 1,308.23 799096 03/26/2025 PRINTED 006657 CALIFORNIA MUNICIPAL UTIL 1,636.00 799097 03/26/2025 PRINTED 000787 STATE OF CALIFORNIA 4,000.00 799098 03/26/2025 PRINTED 012732 CALPORTLAND COMPANY 758.17 799099 03/26/2025 PRINTED 017057 CARTER, LEONARD 550.00 799100 03/26/2025 PRINTED 020193 CARTER, ROBERT 223.44
799101 03/26/2025 PRINTED 021482 CASTELLANOS, RAY 48.00 799102 03/26/2025 PRINTED 000618 CDW GOVERNMENT, INC. 273.21
CITY OF VICTORVILLE
Report generated: 04/02/2025 13:46 Page 6User:
Program ID:
avgonzalez
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CHECK # CHECK DATE TYPE VENDOR NAME UNCLEARED CLEARED BATCH CLEAR DATE
AP CHECK RECONCILIATION REGISTER
FOR CASH ACCOUNT: 000 11100 FOR: Uncleared
799103 03/26/2025 PRINTED 000155 CENTURY LINK 466.11
799104 03/26/2025 PRINTED 014721 CORE & MAIN LP 984.64
799105 03/26/2025 PRINTED 011397 CRESTLINE SPECIALTIES, IN 2,036.21 799106 03/26/2025 PRINTED 006348 DAILY JOURNAL CORPORATION 230.42 799107 03/26/2025 PRINTED 022924 DH GRAPHICS 13,463.25
799108 03/26/2025 PRINTED 014737 DITCH WITCH WEST 1,337.46 799109 03/26/2025 PRINTED 012718 DURAN, JORGE 235.29
799110 03/26/2025 PRINTED 014122 EUROFINS EATON ANALYTICAL 886.64 799111 03/26/2025 PRINTED 023763 G&S SAFETY PRODUCTS, INC. 532.88 799112 03/26/2025 PRINTED 022788 GANNETT MEDIA CORP 2,364.08 799113 03/26/2025 PRINTED 020424 GARTON TRACTOR, INC. 36,207.50 799114 03/26/2025 PRINTED 000243 GLOBAL EQUIPMENT CO. INC. 783.64 799115 03/26/2025 PRINTED 021118 GOLDEN BELL PRODUCTS 42,983.00 799116 03/26/2025 PRINTED 017053 HIGH DESERT LOCK & SAFE, 2,644.55 799117 03/26/2025 PRINTED 013762 HESPERIA ANIMAL HOSPITAL 1,280.00 799118 03/26/2025 PRINTED 001155 HESPERIA HOSE SUPPLY 223.50 799119 03/26/2025 PRINTED 015252 HYDRO ENGINEERING, INC. 8.06 799120 03/26/2025 PRINTED 022881 IMPERIAL SUPPLIES HOLDING 281.72 799121 03/26/2025 PRINTED 021571 JENSEN, JOEL C. 350.00 799122 03/26/2025 PRINTED 019260 KNUTSEN, JERRY 85.25
799123 03/26/2025 PRINTED 018875 KONICA MINOLTA BUSINESS S 4,039.93 799124 03/26/2025 PRINTED 018875 KONICA MINOLTA BUSINESS S 277.32 799125 03/26/2025 PRINTED 015810 KURTH, ROBERT 171.59
799126 03/26/2025 PRINTED 010660 LOVELAND'S AUTOMOTIVE SER 4,528.37 799127 03/26/2025 PRINTED 000361 MARK BROWN & ASSOCIATES, 27.50 799128 03/26/2025 PRINTED 012515 MASCARO, ANTHONY SR. 7,880.00 799129 03/26/2025 PRINTED 015238 MC AVOY & MARKHAM ENG'R & 1,937.93 799130 03/26/2025 PRINTED 023635 MCDOUGALL, SHON 350.00 799131 03/26/2025 PRINTED 021856 METROPOLITAN LIFE INSURAN 2,567.50 799132 03/26/2025 PRINTED 001592 MOBILE OCCUPATIONAL SERVI 115.00 799133 03/26/2025 PRINTED 023015 MONET CONSTRUCTION, INC. 514,265.10 799134 03/26/2025 PRINTED 022212 MWI VETERINARY SUPPLY CO. 2,857.41 799135 03/26/2025 PRINTED 001648 NAPA AUTO PARTS 3,840.51 799136 03/26/2025 PRINTED 021150 ODP BUSINESS SOLUTIONS, L 594.60 799137 03/26/2025 PRINTED 009123 PATTON SALES CORP. 1,973.75 799138 03/26/2025 PRINTED 020329 PF SERVICES, INC. 1,502.22 799139 03/26/2025 PRINTED 023634 PICKET, LAVIEL 75.00
799140 03/26/2025 PRINTED 023705 PRO-CRAFT CONSTRUCTION, I 1,308.53 799141 03/26/2025 PRINTED 021481 VELASCO,JOSEPH 14,356.14 799142 03/26/2025 PRINTED 014355 QUINN COMPANY 136.68
799143 03/26/2025 PRINTED 999990 RENOVA PROPERTIES LLC 206.52 799144 03/26/2025 PRINTED 023706 RAPCO INDUSTRIES, INC. 5,057.40 799145 03/26/2025 PRINTED 023351 RENEWELL FLEET SERVICE LL 246.43 799146 03/26/2025 PRINTED 014879 4S AND ASSOCIATES 1,201.88 799147 03/26/2025 PRINTED 003150 ROBERTSON'S 602.00
799148 03/26/2025 PRINTED 023303 SANCHEZ, MICHAEL 70.00 799149 03/26/2025 PRINTED 002037 SAN BERNARDINO COUNTY 200.00 799150 03/26/2025 PRINTED 002037 SAN BERNARDINO COUNTY 50.00 799151 03/26/2025 PRINTED 023754 SCHNEIDER ELECTRIC IT COR 4,104.00 799152 03/26/2025 PRINTED 002188 SOUTHERN CALIFORNIA EDISO 72,580.61 799153 03/26/2025 PRINTED 011303 SPORTSENGINE, INC. 82.00 799154 03/26/2025 PRINTED 024609 STAPLES BUSINESS ADVANTAG 2,681.16
CITY OF VICTORVILLE
Report generated: 04/02/2025 13:46 Page 7User:
Program ID:
avgonzalez
apchkrcn
CHECK # CHECK DATE TYPE VENDOR NAME UNCLEARED CLEARED BATCH CLEAR DATE
AP CHECK RECONCILIATION REGISTER
FOR CASH ACCOUNT: 000 11100 FOR: Uncleared
799155 03/26/2025 PRINTED 002236 STATE WATER RESOURCES CON 60.00 799156 03/26/2025 PRINTED 002269 SUNLAND FORD 220.74
799157 03/26/2025 PRINTED 023718 TARPS & TIEDOWNS, INC. 2,230.52 799158 03/26/2025 PRINTED 015430 TRI-PACIFIC SUPPLY, INC. 6,875.73 799159 03/26/2025 PRINTED 023787 TWO WAY DIRECT, INC. 1,109.59 799160 03/26/2025 PRINTED 021480 SHADE STRUCTURES, INC. 5,536.50 799161 03/26/2025 PRINTED 023782 VELASQUEZ, JASTIN 57.45 799162 03/26/2025 PRINTED 002475 VESD CAFETERIA 702.74
799163 03/26/2025 PRINTED 029510 WEST END MATERIAL SUPPLY 310.59 799164 03/26/2025 PRINTED 023070 C. WELLS PIPELINE MATERIA 7,003.50 799165 03/26/2025 PRINTED 007371 DISCOUNT SCHOOL SUPPLIES 130.21 799166 03/26/2025 PRINTED 001599 MOJAVE DESERT AQMD 432.72 799167 03/26/2025 PRINTED 023790 GOOD PLACE HOLDINGS CO. 1,496.00 799168 03/26/2025 PRINTED 023764 REXEL USA, INC. 968.09 799169 03/26/2025 PRINTED 023799 BLECKERT, LYLE 95.39
799170 03/26/2025 PRINTED 023825 CHEVEZ, AMLICAR 38.93
799171 03/26/2025 PRINTED 023817 CHU FAMILY TRUST 6/30/12 31.61 799172 03/26/2025 PRINTED 023088 CONCO CONSTRUCTION 388.09 799173 03/26/2025 PRINTED 023805 FENG, WEI 25.42
799174 03/26/2025 PRINTED 023808 FRAUSTO, ARTURO 24.61
799175 03/26/2025 PRINTED 023810 HAKOPIAN, SILVA 59.30
799176 03/26/2025 PRINTED 023826 HUYNH, KEN 25.42
799177 03/26/2025 PRINTED 023823 JHAVERI, RANESH CHIMANLAL 120.00 799178 03/26/2025 PRINTED 023801 JIA, JUN 76.12
799179 03/26/2025 PRINTED 023819 KRAMER CONSTRUCTION 403.65 799180 03/26/2025 PRINTED 023813 KRICK REALTY 127.00
799181 03/26/2025 PRINTED 023821 L NORIEGA, PERL 448.63 799182 03/26/2025 PRINTED 023807 LIAN, JIA LE REVOCABLE TR 21.42 799183 03/26/2025 PRINTED 023803 LINDA HOFFMAN TRUST 45.45 799184 03/26/2025 PRINTED 023812 LOMELIN, MICHAEL A. 28.04 799185 03/26/2025 PRINTED 023804 LOPEZ CARCAMO, EMMA S. 44.61 799186 03/26/2025 PRINTED 023824 MAGANA, JENNIFER 35.65 799187 03/26/2025 PRINTED 023820 OWENS, HEE 10.00
799188 03/26/2025 PRINTED 023822 PENG, ZHI 5.00
799189 03/26/2025 PRINTED 023815 PHAM, ALEXANDER LAM 25.42 799190 03/26/2025 PRINTED 023827 PRICE REAL ESTATE GROUP 93.04 799191 03/26/2025 PRINTED 021831 REALIVASQUEZ, YAZMIN 68.24 799192 03/26/2025 PRINTED 023811 ROBLES, ALBERTO 36.49
799193 03/26/2025 PRINTED 023809 ROSALES, HEIDI 24.61
799194 03/26/2025 PRINTED 023802 SMITH, KARL S 96.23
799195 03/26/2025 PRINTED 019115 SUMMIT LEASING GROUP 29.11 799196 03/26/2025 PRINTED 016072 SUN, CARRIE 21.82
799197 03/26/2025 PRINTED 023818 THE MASTER PLAN INC 22.92 799198 03/26/2025 PRINTED 023814 VIRAMONTES, VIRGINIA 56.80 799199 03/26/2025 PRINTED 016045 VV WATER DISTRICT 4.00 799200 03/26/2025 PRINTED 023800 WADE, ELLIOTT 142.20
799201 03/26/2025 PRINTED 023806 WH3 LLC 78.21
799202 03/26/2025 PRINTED 023816 YEE, SANDRA C. 10.51
799203 03/26/2025 PRINTED 023798 YIFA ENTERPRISE LLC 243.50 799204 03/26/2025 PRINTED 018261 ZHANG, JOSEPH 95.75
799205 04/02/2025 PRINTED 023719 ALL STAR ELITE SPORTS 3,820.77 799206 04/02/2025 PRINTED 023621 AMAYA, EDWARD 74.13
CITY OF VICTORVILLE
Report generated: 04/02/2025 13:46 Page 8User:
Program ID:
avgonzalez
apchkrcn
CHECK # CHECK DATE TYPE VENDOR NAME UNCLEARED CLEARED BATCH CLEAR DATE
AP CHECK RECONCILIATION REGISTER
FOR CASH ACCOUNT: 000 11100 FOR: Uncleared
799207 04/02/2025 PRINTED 022097 AMAZON CAPITAL SERVICES, 416.86 799208 04/02/2025 PRINTED 021907 APPLE VALLEY PORTABLES, I 50.00 799209 04/02/2025 PRINTED 025233 AQUA SOURCE, INC. 850.00 799210 04/02/2025 PRINTED 017680 AUTOZONE, INC. 152.99
799211 04/02/2025 PRINTED 003042 APPLE VALLEY COMMUNICATIO 14,917.08 799212 04/02/2025 PRINTED 010670 BLUE SHIELD OF CALIFORNIA 10,479.75 799213 04/02/2025 PRINTED 014201 BURLINGTON SAFETY LABORAT 1,337.41 799214 04/02/2025 PRINTED 000380 BURRTEC WASTE INDUSTRIES 2,950.93 799215 04/02/2025 PRINTED 000380 BURRTEC WASTE INDUSTRIES 32,292.23 799216 04/02/2025 PRINTED 017562 STATE OF CALIFORNIA DEPT. 840.00 799217 04/02/2025 PRINTED 000787 STATE OF CALIFORNIA 3,930.19 799218 04/02/2025 PRINTED 023723 CHAPMAN FORD LLC 100,954.00 799219 04/02/2025 PRINTED 023828 CIVICA LAW GROUP, APC 890.00 799220 04/02/2025 PRINTED 014359 CIVILTEC ENGINEERING, INC 8,066.25 799221 04/02/2025 PRINTED 009374 CMRTA 80.00
799222 04/02/2025 PRINTED 007258 COMMONWEALTH LAND TITLE C 750.00 799223 04/02/2025 PRINTED 018141 CR&R INCORPORATED 515.11 799224 04/02/2025 PRINTED 006348 DAILY JOURNAL CORPORATION 240.58 799225 04/02/2025 PRINTED 018020 DIXON PEST CONTROL, INC. 566.00 799226 04/02/2025 PRINTED 022422 ERNIE'S AUTO SERVICE CORP 2,647.20 799227 04/02/2025 PRINTED 014122 EUROFINS EATON ANALYTICAL 443.32 799228 04/02/2025 PRINTED 004581 FLEETPRIDE 519.49
799229 04/02/2025 PRINTED 023496 EIS INTERMEDIATE HOLDINGS 8,117.34 799230 04/02/2025 PRINTED 020022 THE GREATER HIGH DESERT C 500.00 799231 04/02/2025 PRINTED 021441 HENRY SCHEIN, INC. 53.27 799232 04/02/2025 PRINTED 001155 HESPERIA HOSE SUPPLY 342.77 799233 04/02/2025 PRINTED 004021 HIGH DESERT LASER GRAPHIC 1,280.53 799234 04/02/2025 PRINTED 000833 HINDERLITER, DELLAMAS & A 1,697.28 799235 04/02/2025 PRINTED 014600 ITERIS 95,998.85
799236 04/02/2025 PRINTED 021522 JAUREGUI, ALEJANDRO 90.43 799237 04/02/2025 PRINTED 022917 K2 CALIBRATIONS, LLC 1,274.61 799238 04/02/2025 PRINTED 022710 KEN GRODY REDLANDS LLC 90,157.02 799239 04/02/2025 PRINTED 001401 KNORR SYSTEMS, INC. 110.55 799240 04/02/2025 PRINTED 018875 KONICA MINOLTA BUSINESS S 571.79 799241 04/02/2025 PRINTED 018875 KONICA MINOLTA BUSINESS S 924.82 799242 04/02/2025 PRINTED 018875 KONICA MINOLTA 219.15
799243 04/02/2025 PRINTED 018875 KONICA MINOLTA BUSINESS S 919.03 799244 04/02/2025 PRINTED 015232 LOGICALIS, INC 1,350.00 799245 04/02/2025 PRINTED 001424 LOS ANGELES DEPT. OF WATE 52.08 799246 04/02/2025 PRINTED 023795 MARSHALL, DEREK 649.60 799247 04/02/2025 PRINTED 013925 MORALES, THOMAS 76.20
799248 04/02/2025 PRINTED 001648 NAPA AUTO PARTS 771.37 799249 04/02/2025 PRINTED 017475 NETA NETWORKS, INC. 95.00 799250 04/02/2025 PRINTED 021150 ODP BUSINESS SOLUTIONS, L 269.31 799251 04/02/2025 PRINTED 022183 HINRICHS, DARREN 117.33 799252 04/02/2025 PRINTED 023479 RADIAN RESEARCH, INC. 45,208.68 799253 04/02/2025 PRINTED 023492 RAMOS, FELIPE 781.40
799254 04/02/2025 PRINTED 023709 RANGER ROOFING AND SOLAR 136,895.00 799255 04/02/2025 PRINTED 023710 RESCUE GEAR, INC. 10,287.45 799256 04/02/2025 PRINTED 002746 ROTO ROOTER PLUMBERS 270.00 799257 04/02/2025 PRINTED 023303 SANCHEZ, MICHAEL 35.00 799258 04/02/2025 PRINTED 022867 SANCHEZ, URIEL 200.37
CITY OF VICTORVILLE
Report generated: 04/02/2025 13:46 Page 9User:
Program ID:
avgonzalez
apchkrcn
CHECK # CHECK DATE TYPE VENDOR NAME UNCLEARED CLEARED BATCH CLEAR DATE
AP CHECK RECONCILIATION REGISTER
FOR CASH ACCOUNT: 000 11100 FOR: Uncleared
799259 04/02/2025 PRINTED 002037 SAN BERNARDINO COUNTY 580.00 799260 04/02/2025 PRINTED 002037 SAN BERNARDINO COUNTY 6,529.89 799261 04/02/2025 PRINTED 002188 SOUTHERN CALIFORNIA EDISO 51,312.38 799262 04/02/2025 PRINTED 002188 SOUTHERN CALIFORNIA EDISO 433.15 799263 04/02/2025 PRINTED 024609 STAPLES BUSINESS ADVANTAG 2,371.26 799264 04/02/2025 PRINTED 002269 SUNLAND FORD 70.00
799265 04/02/2025 PRINTED 002204 SOUTHWEST GAS CORPORATION 49,803.00 799266 04/02/2025 PRINTED 999995 WMMC, LLC 201,542.95
799267 04/02/2025 PRINTED 018372 CRIME SCENE STERI-CLEAN, 850.00 799268 04/02/2025 PRINTED 023661 MORGAN STANLEY CAPITAL GR 25.60 799269 04/02/2025 PRINTED 021143 TINOSI, INC 1,200.00
799270 04/02/2025 PRINTED 023829 U.S. ELECTRICAL SERVICES, 93.71 428 CHECKS CASH ACCOUNT TOTAL 7,671,058.92 .00
DATE OF WIRE ACCOUNT NAME DESCRIPTION AMOUNT WELLS FARGO BANK CONF # 04/02/25 MORGAN STANLEY CAPITAL GRP NAESB SALE AND PURCHASE OF NATURAL GAS $ 97,500.00 Total: $ 97,500.00
Item Number: 8
City Council / Board of Directors
Consent Calendar
Meeting of: April 15, 2025
Submitted By:
Jennifer Thompson, City Clerk
Subject:
Minutes of the February 18 and March 4, 2025, Regular City Council Meetings and the March 5, 2025, Special City Council Meeting
Recommendation:
That the Honorable City Council approve the minutes of the Regular City Council Meetings held on February 18 and March 4, 2025, and the Special City Council Meeting held on March 5, 2025.
Fiscal Impact:
There is no fiscal impact as a result of this action.
Attachments: A. Minutes of the February 18, 2025, Regular City Council Meeting B. Minutes of the March 4, 2025, Regular City Council Meeting C. Minutes of the March 5, 2025, Special City Council Meeting Attachment A
City Council Chambers
14343 Civic Drive
Victorville, CA
www.victorvilleca.gov
VICTORVILLE CITY COUNCIL
VICTORVILLE LIBRARY BOARD OF TRUSTEES
SOUTHERN CALIFORNIA LOGISTICS AIRPORT AUTHORITY
SUCCESSOR AGENCY TO THE REDEVELOPMENT AGENCY
THE CITY AS HOUSING ASSETS SUCCESSOR
JOINT POWERS FINANCING AUTHORITY
VICTORVILLE WATER DISTRICT
Regular Meeting Minutes
Tuesday, February 18, 2025
5:00 p.m. Closed Session
6:00 p.m. Regular Session
5:00 p.m. Closed Session
Call to Order
Roll Call
Present: Council Member Gaudin, Council Member Irving, Council Member Jones, Mayor Pro Tem Harriman, Mayor Becerra
Absent: None
Public Comments for Closed Session Items
None
Declaration of Closed Session Item(s) by City Attorney
CITY COUNCIL
A. CONFERENCE WITH REAL PROPERTY NEGOTIATORS
Pursuant to Government Code Section 54956.8
Property Location: Assessor’s Parcel Number: 0478-105-05 City Negotiators: Keith C. Metzler, City Manager, or authorized designee Negotiating Parties: Christina Tesso
Under Negotiation: Price and terms of payment
B. CONFERENCE WITH LEGAL COUNSEL – LIABILITY CLAIM
Government Code Section 54956.95
Claimant: J.W., a minor, by and through Guardian ad Litem, Amber Elliot Agency claimed against: City of Victorville
Recess to Closed Session
6:00 p.m. Regular Session
Call to Order
Roll Call
Present: Council Member Gaudin, Council Member Irving, Council Member Jones, Mayor Pro Tem Harriman, Mayor Becerra
Absent: None
Also Present:
City Manager Keith C. Metzler, Deputy City Manager Jenele Davidson, Deputy City Manager Scott Webb, Deputy City
Manager Tony Camargo, City Attorney Andre de
Bortnowsky, City Clerk Jennifer Thompson
Closed Session Announcements by the City Attorney
City Attorney Andre de Bortnowsky announced two (2) closed session item as set forth on the agenda. There were no reportable actions with respect to the items.
Invocation: Pastor Josh Gerbracht from First Assembly of God
Pledge of Allegiance: Police Captain Randy German
Proclamations/Special Presentations
Presentation Recognizing Aimee Calderon, Winner of the City’s Annual Civil Rights Memorial Essay Contest , and Heritage Victor Valley Medical Group, Sponsor of the City’s Annual Civil Rights Memorial Essay Contest
City Clerk Swearing in of Captain Joel Jensen
City Clerk Swearing in of Captain Max Chavez
City Clerk Swearing in of Firefighter EMT Isaac Vasquez
City Clerk Presents Agenda/Revisions to Agenda
City Clerk announced one (1) revision to the agenda on item 1.
Revising Draft Resolution No. 25- 015 (Attachment B), correcting an inadvertent error in the total approved building size approved by the Planning Commission to match what was originally assessed in the project's California Environmental Quality Act (CEQA) review of no more than 392,857 square feet in size. This adjustment is authorized pursuant to Section 16-2.02.090 of the Victorville Municipal Code, which states that the City Council may affirm, reverse, or modify the decision of the Planning Commission.
Conflict of Interest Declarations
Council Member Gaudin reported a conflict of interest for item 22, having received campaign contributions from Exquadrum.
Mayor Becerra reported a conflict of interest for item 22, having received campaign contributions from Exquadrum.
Public Comments
None
APPEAL HEARING(S)
1. An Appeal of the Planning Commission’s decision regarding Planning Case No.
PLAN23-00003 – A Site Plan with a Mitigated Negative Declaration to allow for the development of an approximately 400,000 square foot warehouse distribution building on two vacant M -2 (Heavy Industrial) zoned parcels totaling approximately 18 acres located at the southwest corner of the logical extension of Cactus Road and Mesa Linda Avenue
Recommendation:
That the Honorable City Council:
(1) Open and conduct a public hearing, receiving testimony regarding the proposed appeal;
(2) Close the public hearing; and
(3) Adopt the Revised Draft Resolution No. 25- 015 (Attachment B), correcting an inadvertent error in the total approved building size approved by the Planning Commission to match what was originally assessed in the project's California Environmental Quality Act (CEQA) review of no more than 392,857 square feet in size. This adjustment is authorized pursuant to Section 16 -2.02.090 of the Victorville Municipal Code, which states that the City Council may affirm, reverse, or modify the decision of the Planning Commission.
Questions ensued
The Chair opened the public hearing
The following people spoke:
Tom Steeno, the applicant, spoke in support.
Delshawn McClellon spoke in support.
Fahim Farivar, legal counsel for applicant, spoke in support
The Chair closed the public hearing
Motion was made to approve staff recommendations as amended as to point 3
Moved: Council Member Jones
Seconded: Mayor Pro Tem Harriman
Comments ensued
Motion passed 5-0
Ayes: Council Member Gaudin, Council Member Irving, Council Member Jones, Mayor Pro Tem Harriman, Mayor Becerra
PUBLIC HEARING(S)
2. An Amendment to the Victorville Municipal Code with an Environmental Exemption to make various changes Citywide to Title 16 including but not limited to new and updated definitions, new land use allowances and standards related to thrift retail stores, revised landscape standards, and an update and clarification to tentative tract map approval periods
Recommendation:
That the Honorable City Council conduct a public hearing, receive public testimony, and take the following actions:
(1) Find the Code Amendment exempt pursuant to Section 15061(b)(3) of the California Environmental Quality Act (CEQA);
(2) Introduce Ordinance No. 2454 for adoption, and first reading by title only, to amend Title 16 of the Victorville Municipal Code; and
(3) Waive a further reading in full of proposed Ordinance No. 2454.
The Chair opened the public hearing
There were no speakers
The Chair closed the public hearing
Motion was made to approve staff recommendations for points 1 through 3
Moved: Mayor Pro Tem Harriman
Seconded: Council Member Irving
Motion passed 5-0
Ayes: Council Member Gaudin, Council Member Irving, Council Member Jones, Mayor Pro Tem Harriman, Mayor Becerra
3. Mid-Year Budget Review and Amendment Request to the Fiscal Year 2024 -2025 Revised Fiscal Budget
Mid-Year Budget Presentation presented by Director of Finance Carmen Cun
Recommendation:
That the Honorable City Council and Board of Directors approve the changes reflected in this agenda item along with the included attachments by adopting:
(1) Resolution No. 25- 013 of the City Council of the City of Victorville amending Resolution 24-037, as amended, the budget resolution for the City of Victorville for Fiscal Year 2024-2025, relating to an appropriation of funds. (2) Resolution No. VWD -25-003 of the Board of Directors of the Victorville Water District amending Resolution VWD -24-006, as amended, the budget resolution for the Victorville Water District for Fiscal Year 2024- 2025, relating to an appropriation of funds.
(3) Resolution No. SCLAA- 25-003 of the Board of Directors of the Southern California Logistics Airport Authority amending Resolution SCLAA -24-003, as amended, the budget resolution for the Southern California Logistics Airport Authority for Fiscal Year 2024-2025, relating to an appropriation of funds. (4) Resolution No. CHAS 25 -001 of the City Council of th e City of Victorville as the Housing Asset Successor to the Victorville Redevelopment Agency amending Resolution CHAS 24- 003, as amended, the budget resolution for the City as the Housing Asset Successor for Fiscal Year 2024- 2025, relating to an appropriation of funds.
(5) Resolution No. LBT 25- 001 of the Library Board of Trustees amending Resolution No. LBT 24-002, as amended, the budget resolution for the Victorville Library for Fiscal Year 2024-2025, relating to an appropriation of funds.
Questions ensued
The Chair opened the public hearing
There were no speakers
The Chair closed the public hearing
Motion was made to approve staff recommendations for points 1 through 5
Moved: Mayor Becerra
Seconded: Council Member Irving
Comments ensued
Motion passed 5-0
Ayes: Council Member Gaudin, Council Member Irving, Council Member Jones, Mayor Pro Tem Harriman, Mayor Becerra
CONSENT CALENDAR
4. Reduction of Securities for Tract Map No. 17516
Recommendation:
That the Honorable City Council approve the full release of the Sewer Improvement Labor and Materials Security for Tract Map No. 17516.
5. Reduction of Securities for Tract Map No. 13816
Recommendation:
That the Honorable City Council approve the full release of the Landscaping Maintenance Assessment District (LMAD) Labor and Materials Security for Tract Map No. 13816.
6. Reduction of Securities for Tract Map No. 15295
Recommendation:
That the Honorable City Council approve the full release of the Landscaping Maintenance Assessment District (LMAD) Labor and Materials Security for Tract Map No. 15295.
7. Reduction of Securities for Tract Map No. 16774
Recommendation:
That the Honorable City Council approve the full release of the Street Improvement Labor and Materials Security for Tract Map No. 16774.
8. Reduction of Securities for Tract Map No. 15896-1
Recommendation:
That the Honorable City Council approve the full release of Labor and Materials Securities for Water, Drainage, Sewer, and Street Improvements for Tract Map No. 15896-1.
9. Security Substitution for Tract Map No. 17292-1
Recommendation:
That the Honorable City Council:
(1) Approve the execution of a Subdivision Improvement Agreement with Richmond American Homes of Maryland, Inc., for Tract Map No. 17292-1; (2) Accept new securities (bonds) for the required public improvements for Tract Map No. 17292-1;
(3) Approve the execution of a Release of the existing Subdivision Agreement with Trimark Pacific-Olivine, LLC., for Tract Map No. 17292-1; (4) Approve the execution of a Release of the existing Land Division Improvement Cons truction Agreement with Trimark Pacific -Olivine, LLC., for Tract Map No. 17292-1; and
(5) Approve the execution of a Release of the existing Utility Surety Agreement with Trimark Pacific-Olivine, LLC., for Tract Map No. 17292-1.
10. Substitution of Trustee, Deed of Reconveyance and Cancellation of CC&Rs for Residential Rehabilitation Program case number 23- 12-21 (14221 Surrey Ct., Victorville, CA 92394); as well as acceptance and reallocation of associated Program Income funds
Recommendation:
That City Council take the following actions regarding Residential Rehabilitation Program Case No. 23-12-21:
(1) Approve the Substitution of Trustee and Deed of Reconveyance; (2) Confirm the required Cancellation of the original Covenants, Conditions and Restrictions (CC&Rs);
(3) Authorize the execution of the Substitution of Trustee and Deed of Reconveyance as well as the Cancellation of the original CC&Rs by the Deputy City Manager;
(4) Accept the payoff of the loan receivable to the Residential Rehabilitation Program Income Account; and
(5) Adopt Resolution No. 25- 012, amending the annual budget for fiscal year 2024-2025 reallocating the subject $14,408.54 Residential Rehabilitation Program – Program Income funds to the Residential Rehabilitation Program.
11. Southern California Logistics Airport Annual Activity Report for Calendar Year 2024
Recommendation:
That the Southern California Logistics Airport Authority (“SCLAA”) Board review and file the attached Southern California Logistics Airport (“SCLA”) Annual Activity Report for Calendar Year 2024.
12. Payroll Demand Schedule No. 5B
Recommendation:
That the City Council and Board of Directors ratify Payroll Demand Schedule No. 5B for Payroll Period November 8, 2024, through November 22, 2024, in the amount of $2,324,572.15 covering Check Nos. 34382 through 34395, including Vendor checks. Also included are Advice Nos. 321449 through 322012, per adopted budget for Fiscal Year 2024-2025 (period covering July 1, 2024, through June 30, 2025).
13. City Council Members’ Proof of Residency
Recommendation:
That the City Council receive the proof of residency information as provided herein.
14. Notice of Completion for Building 686 Roof Replacement Project #CC24-013
Recommendation:
That the Southern California Logistics Airport Authority Board of Directors:
(1) Approve the Notice of Completion for Building 686 Roof Replacement, Project #CC24-013; and
(2) Authorize the Executive Director to execute the Notice of Completion.
15. Commercial Demand Schedule No. 15
Recommendation:
That the City Council and Board of Directors ratify Commercial Demand Schedule No. 15 in the amount of $8,143,841.17, covering Electronic Fund Transfers No. 342691 through 342947 and Warrant No. 798327 through 798515 for 01/23/2025 through 02/05/2025, per the adopted budget for Fiscal Year 2024- 2025 for the period covering July 1, 2024 through June 30, 2025.
Motion was made to approve staff recommendation s for Consent Calendar items 4 through 15
Moved: Council Member Jones
Seconded: Council Member Irving
Motion passed 5-0
Ayes: Council Member Gaudin, Council Member Irving, Council Member Jones, Mayor Pro Tem Harriman, Mayor Becerra
WRITTEN COMMUNICATIONS
16. Benefits Resolution No. 25-010 and the Employee Salary Schedule
Recommendation:
That the Honorable City Council adopt Benefits Resolution No. 25- 010, establishing the Employee Salary Schedule and amending Fringe Benefits, effective February 18, 2025.
Motion was made to approve staff recommendation
Moved: Council Member Gaudin
Seconded: Council Member Irving
Motion passed 5-0
Ayes: Council Member Gaudin, Council Member Irving, Council Member Jones, Mayor Pro Tem Harriman, Mayor Becerra
17. Purchase of a Rovver X/RXSAT 2.0 Main Line and Lateral Launch Inspection System with 2024 E-Transit Cutaway and 16-Foot Studio Build-Out
Recommendation:
That the Honorable City Council award Haaker Equipment Company, as the authorized distributor, the piggyback purchase of a Rovver X/RXSAT 2.0 Main Line and Lateral Launch Inspection System, which includes a 2024 Ford E - Transit Cutaway vehicle with a custom 16-foot studio build-out, for an amount not to exceed $504,912.18, under Sourcewell Contract #120721-EVS.
Questions ensued
Motion was made to approve staff recommendation
Moved: Council Member Gaudin
Seconded: Mayor Pro Tem Harriman
Motion passed 5-0
Ayes: Council Member Gaudin, Council Member Irving, Council Member Jones, Mayor Pro Tem Harriman, Mayor Becerra
18. Purchase of New Fleet Vehicles and Equipment for Fiscal Year 2025 Under Project JM25-041 (32 Vehicles)
Recommendation:
That the Honorable City Council, also sitting as the Southern California Logistics Airport Authority (“SCLAA”) and Victorville Water District Board of Directors:
(1) Approve the purchase of 23 vehicles from Ken Grody Ford for an amount not to exceed $1,400,277.01.
(2) Approve the procurement of the remaining nine (9) vehicles through several procurement methods such as cooperative purchasing programs, lead agency piggyback programs, and availability of suitable dealer lot inventory, with a 1 0% contingency due to market volatility, bringing the total budget for these vehicles to $1,037,300.
(3) Authorize the City Manager/Executive Director/General Manager to execute any and all documents necessary for such purchases.
Motion was made to approve staff recommendations
Moved: Council Member Jones
Seconded: Mayor Pro Tem Harriman
Comments ensued
Motion passed 5-0
Ayes: Council Member Gaudin, Council Member Irving, Council Member Jones, Mayor Pro Tem Harriman, Mayor Becerra
19. Building 724 Heating, Ventilation, and Air Conditioning System Replacement
Recommendation:
That the Southern California Logistics Airport Authority Board of Directors:
(1) Reject FM Thomas Air Conditioning Inc., award to furnish and install a new HVAC system at Building 724, previously approved by the Board on December 17, 2024, and;
(2) Approve Amendment Four to the General Services Provider Standard Agreement between SCLAA and Allison Mechanical, Inc., increasing the not to exceed compensation amount from $50,000 to $150,000 and; (3) Approve Allison Mechanical, Inc., to furnish and install a new Heating, Ventilation, and Air Conditioning (“HVAC”) system at Building 724.
Motion was made to approve staff recommendations
Moved: Council Member Jones
Seconded: Mayor Pro Tem Harriman
Comments ensued
Motion passed 5-0
Ayes: Council Member Gaudin, Council Member Irving, Council Member Jones, Mayor Pro Tem Harriman, Mayor Becerra
20. Standard Sublease Agreement for Buildings 868, 868A, 869 and 835 by and between the Southern California Logistics Airport Authority and Anduril Industries, Inc.
Recommendation:
That the Southern California Logistics Airport Authority (“SCLAA”) Board of Directors:
(1) Approve entering into a Standard Sublease Agreement for Building 868, 868A, 869 and 835 (“Agreement”), by and between the SCLAA and Anduril Industries, Inc., (“Anduril”); and
(2) Authorize the Executive Director to execute said Agreement; and (3) Adopt Resolution No. SCLAA 25- 004 amending the 2024/2025 budget decreasing revenue in Airport account 4501175A-45200 by $101,155.71.
Questions ensued
Motion was made to approve staff recommendations
Moved: Council Member Jones
Seconded: Council Member Gaudin
Comments ensued
Motion passed 5-0
Ayes: Council Member Gaudin, Council Member Irving, Council Member Jones, Mayor Pro Tem Harriman, Mayor Becerra
21. Approval of a new Legal Services Agreement for the City Attorney
Recommendation:
It is the recommendation that the Honorable City Council consider approval of a new Legal Services Agreement for the City Attorney.
Questions ensued
Motion was made to approve staff recommendation
Moved: Council Member Jones
Seconded: Mayor Pro Tem Harriman
Comments ensued
Motion passed 5-0
Ayes: Council Member Gaudin, Council Member Irving, Council Member Jones, Mayor Pro Tem Harriman, Mayor Becerra
Mayor Becerra and Council Member Gaudin left the dais at 7:32 p.m.
22. Discussion and possible action to rename Mustang Street to Exquadrum Way at the Southern California Logistics Airport
Recommendation:
That Your Honorable City Council and Board of Directors deny the request to rename Mustang Street to Exquadrum Way based on the fact that Mustang Street is not a dedicated public road.
Questions ensued
Motion was made to approve staff recommendation and to have staff work with Exquadrum as it relates to their request
Moved: Council Member Jones
Seconded: Mayor Pro Tem Harriman
Motion passed 2-1
Ayes: Council Member Jones, Mayor Pro Tem Harriman
Noes: Council Member Irving
Recused: Council Member Gaudin, Mayor Becerra
Mayor Becerra and Council Member Gaudin returned to the dais at 7:43 p.m.
23. City Manager Reports
City Manager Keith C. Metzler announced Animal Services will be at the Victor Valley College High Desert Farmer’s Market Thursday, February 20 th, from 8 a.m. to 12 p.m. for pet adoption or foster. Animal Services will also be hosting a Free First-time Licensing and Microchipping Event on Saturday, February 22nd from 9 a.m. to 2 p.m. at the New Animal Care & Adoption Center located on E street. The Free License and Microchipping Event is free to City of Victorville residents only.
Additionally, he announced that Belco Construction installed new decorative traffic signal poles on 7th Street and Forrest Ave as part of the 7 th street Traffic Signal Modification Project. Decorative traffic signal poles are scheduled to be installed on 7 th and B Street this week, marking significant progress towards completion of the Capital Improvement Project.
He also recognized the Engineering Department for Engineers week.
24. Discussion and Possible Action Regarding Upcoming Agenda Items
Motion was made for discussion and possible action to direct the City Manager to purchase a tiered sponsorship package on behalf of the City for Pride Week 2025 and Pride Prom 2025, to be held in June 2025 at Victor Valley College and that the sponsorship for each event not exceed $5,000
Moved: Council Member Irving
Seconded: Mayor Becerra
Motion passed 4-1
Ayes: Council Member Gaudin, Council Member Irving, Mayor Pro Tem Harriman, Mayor Becerra
Noes: Council Member Jones
Motion was made for discussion and possible action to add a yield sign on Bear Valley Road between the Mall of Victor Valley and Pacoima Road
Moved: Mayor Pro Tem Harriman
Seconded: Council Member Irving
Motion passed 5-0
Ayes: Council Member Gaudin, Council Member Irving, Council Member Jones, Mayor Pro Tem Harriman, Mayor Becerra
25. Reports from Council Members
None
Adjournment
Mayor Becerra adjourned the meeting at 7:51 p.m.
Attest:
_____________________ _________________________ Elizabeth Becerra, Mayor Jennifer Thompson, City Clerk Attachment B
City Council Chambers
14343 Civic Drive
Victorville, CA
www.victorvilleca.gov
VICTORVILLE CITY COUNCIL
VICTORVILLE LIBRARY BOARD OF TRUSTEES
SOUTHERN CALIFORNIA LOGISTICS AIRPORT AUTHORITY
SUCCESSOR AGENCY TO THE REDEVELOPMENT AGENCY
THE CITY AS HOUSING ASSETS SUCCESSOR
JOINT POWERS FINANCING AUTHORITY
VICTORVILLE WATER DISTRICT
Regular Meeting Minutes
Tuesday, March 4, 2025
5:00 p.m. Closed Session
6:00 p.m. Regular Session
5:00 p.m. Closed Session
Call to Order
Roll Call
Present: Council Member Gaudin, Council Member Irving, Council Member Jones, Mayor Pro Tem Harriman, Mayor Becerra
Absent: None
Public Comments for Closed Session Items
None
Declaration of Closed Session Item(s) by City Attorney
CITY COUNCIL
A. CONFERENCE WITH REAL PROPERTY NEGOTIATORS
Pursuant to Government Code Section 54956.8
Property Location: Assessor’s Parcel Number: 0478-106-01 City Negotiators: Keith C. Metzler, City Manager, or authorized designee Negotiating Parties: Arrowhead Central Credit Union, a California nonprofit mutual benefit corporation
Under Negotiation: Price and terms of payment
B. CONFERENCE WITH LEGAL COUNSEL- EXISTING LITIGATION
Pursuant to Government Code § 54956.9(d)(1)
Case name: Truc Nguyen
Case No.: CODE24-02710 (Citation No. 44616)
C. CONFERENCE WITH LEGAL COUNSEL- EXISTING LITIGATION
Pursuant to Government Code § 54956.9(d)(1)
Case name: Andranik Bebedezyn
Case No.: CIVSB2410678
D. CONFERENCE WITH LEGAL COUNSEL- EXISTING LITIGATION
Pursuant to Government Code § 54956.9(d)(1)
Case name: Andranik Bebedezyn
Case No.: CIVSB2410679
E. CONFERENCE WITH LEGAL COUNSEL- EXISTING LITIGATION
Pursuant to Government Code § 54956.9(d)(1)
Case name: Khachatur Kalantaryan
Case No.: CIVVS2400308
Recess to Closed Session
6:00 p.m. Regular Session
Call to Order
Roll Call
Present: Council Member Gaudin, Council Member Irving, Council Member Jones, Mayor Pro Tem Harriman, Mayor Becerra
Absent: None
Also Present:
City Manager Keith C. Metzler, Deputy City Manager Jenele Davidson, Deputy City Manager Scott Webb, Deputy City
Manager Tony Camargo, City Attorney Andre de
Bortnowsky, City Clerk Jennifer Thompson
Closed Session Announcements by the City Attorney
City Attorney Andre de Bortnowsky announced five (5) closed session item as set forth on the agenda. There were no reportable actions with respect to the items.
Invocation: Elder Michael Reyes of Destiny Christian Center
Pledge of Allegiance: Police Captain Randy German
Proclamations/Special Presentations
Presentation Recognizing the Winners of the City's Victorville Recycles Week Contest
Presentation to Retiring Employee Eric Ray, Airport Director
City Clerk Presents Agenda/Revisions to Agenda
Agenda presented with no revisions reported.
Conflict of Interest Declarations
Council Member Gaudin reported a conflict of interest for item 1, as one of the applicants is her employer.
Introduction to Public Comments
City Clerk Thompson provided an opening statement regarding public comments.
Public Comments
The following people spoke:
Will Smith spoke in support of item 13
Alexis DeJesus spoke in support of item 13
Rachael Wish spoke in support of item 13
Patrice Copeland spoke in support of item 13
Tina Arredondo spoke on item 13
Caitlin Jones spoke in support of item 13
Mario Novoa spoke in support of item 13
PUBLIC HEARING(S)
Council Member Gaudin left the dais at 6:33 p.m.
1. United States Department of Housing and Urban Development Required Public Hearing for Community Planning and Development Grants - Fiscal Year 2025- 2026
Recommendation:
That the Honorable City Council:
(1) Open and conduct a public hearing to receive citizen, agency, and prospective applicant comments regarding the City’s needs and strategies for the 2025- 2026 Annual Action Plan; and
(2) Close the public hearing.
The Chair opened the Public Hearing
The following people spoke:
Josh Gerbracht with Feed My Sheep First Assembly of God spoke in support of his application for funds.
George Keach with Sunrise Church and Sunrise Life Development spoke in support of his application for funds.
Jimmy Waldron with High Desert Homeless Services and Family Assistance Program spoke in support of his application for funds.
George Lamb Burning Bush Church and Volunteers of America spoke in support of his application for funds.
Ramona Evey with Orenda Veterans Project spoke in support of her application for funds.
Andrea Giese with Goodwill Southern California spoke in support of her application for funds.
Sylvia Morrison with the Assistance League of Victor Valley spoke in support of her application for funds.
Ann Kline with Partners Against Violence spoke in support of her application for funds.
Sereta Carr with the Victorville Senior Citizens Club spoke in support of her application for funds.
Lisa Hayes with Rolling Start spoke in support of her application for funds.
Nettie Jackson with Symba Center spoke in support of her application for funds.
Cornelious Page Jr. with Community Health Action Network spoke in support of his application for funds.
Mandy Munoz with Rock’n Our Disabilities spoke in support of her application for funds.
Tariq K. Malik with US Elite Mathematics Tutoring spoke in support of his application for funds
Rocio Garcia with A Core Solution spoke in support of her application for funds.
Raquel Jenning with A Core Solution spoke in support of her application for funds.
Monique Allen with Fitness Is My Sickness spoke in support of her application for funds.
The Chair closed the Public Hearing
Comments ensued
The Chair called recess at 7:14 p.m.
Recess concluded at 7:19 p.m.
Council Member Gaudin returned to the dais at 7:19 p.m.
CONSENT CALENDAR
2. Payroll Demand Schedule No. 6A
Recommendation:
That the City Council and Board of Directors ratify Payroll Demand Schedule No. 6A for Payroll Period November 22, 2024, through December 6, 2024, in the amount of $2,376,147.35 covering Check Nos. 34396 through 34411, including Vendor checks. Please note employee Check No. 34397 has a Live Check and an EFT. Also included are Advice Nos. 322013 through 322564, per adopted budget for Fiscal Year 2024-2025 (period covering July 1, 2024, through June 30, 2025).
3. Reduction of Securities for Tract Map No. 17316
Recommendation:
That the Honorable City Council:
(1) Approve an 80- percent reduction in Water, Sewer, Drainage, Landscaping Maintenance Assessment District (LMAD), and Street Faithful Performance Securities for Tract Map No. 17316; and
(2) Accept the completed Water, Sewer, Drainage, Landscaping Maintenance Assessment District (LMAD), and Street Improvements.
4. Reduction of Securities for Tract Map No. 16720
Recommendation:
That the Honorable City Council:
(1) Approve a 20- percent release of the Street Faithful Performance Security for Tract Map No. 16720; and
(2) Accept the completed Street Improvements.
5. Second Reading of Ordinance No. 2454
Recommendation:
That the City Council adopt, by second reading, Ordinance No. 2454, approving Amendment Case PLAN24- 00023, an amendment to the Victorville Municipal Code with an environmental exemption to make various changes Citywide to Title 16 including but not limited to new and updated definitions, new land use allowances and standards related to thrift retail stores, revised landscape standards, and an update and clarification to tentative tract map approval periods.
6. Notice of Completion for Building 756 Roof Replacement Project #CC24-087
Recommendation:
That the Southern California Logistics Airport Authority Board of Directors:
(1) Approve the Notice of Completion for Building 756 Roof Replacement, Project #CC24-087; and
(2) Authorize the Executive Director to execute the Notice of Completion.
7. Commercial Demand Schedule No. 16
Recommendation:
That the City Council and Board of Directors ratify Commercial Demand Schedule No. 16 in the amount of $6,833,948.98, covering Electronic Fund Transfers No. 343022 through 343151 and Warrant No. 798516 through 798666 for 02/06/2025 through 02/19/2025 and Wire Transfers dated 02/24/2025, per the adopted budget for Fiscal Year 2024- 2025 for the period covering July 1, 2024 through June 30, 2025.
8. Minutes of the January 16, 2025, Measure P and City Council Joint Special Meeting, and the January 21 and February 4, 2025, Regular City Council Meetings
Recommendation:
That the Honorable City Council approve the minutes of the Measure P and City Council Joint Special Meeting held on January 16, 2025, and the Regular City Council Meetings held on January 21 and February 4, 2025.
Motion was made to approve staff recommendations for Consent Calendar items 2 through 8
Moved: Council Member Irving
Seconded: Mayor Becerra
Motion passed 5-0
Ayes: Council Member Gaudin, Council Member Irving, Council Member Jones, Mayor Pro Tem Harriman, Mayor Becerra
WRITTEN COMMUNICATIONS
Motion was made to consider items 9 and 10 concurrently with Council Member questions and comments treated as one item.
Moved: Mayor Becerra
Seconded: Council Member Irving
Motion passed 5-0
Ayes: Council Member Gaudin, Council Member Irving, Council Member Jones, Mayor Pro Tem Harriman, Mayor Becerra
9. Transfer of Rail-Related Property Owned by the City of Victorville to the Southern California Logistics Airport Authority; Declaration of Exempt Surplus Land
Recommendation:
That the Honorable City Council/Board of Directors:
(1) Adopt Resolution No. 25 -016 declaring City -owned Properties as “Exempt Surplus Land” pursuant to Government Code Section 54221(f)(1)(D), and authorizing the disposition of such properties to the Southern California Logistics Airport Authority (“SCLAA”), and
(2) Authorize the transmittal of a certified copy of Resolution No. 25 -016 to the Housing and Community Development (“HCD”) Department, as specified in Section 400(e) of the Surplus Land Act Guidelines; and
(3) Authorize the City Manager, or his designee, to sign all documents necessary and appropriate to carry out and impl ement the transfer of Properties to the SCLAA; and
(4) Adopt Resolution No. SCLAA 25- 005 accepting the transfer of City -owned Properties and authorizing the Executive Director to sign all documents necessary to solidify the transfer of the Properties to the SCLAA.
10. Transfer of Rail-Related Property Owned by the City of Victorville to the Southern California Logistics Airport Authority; Declaration of Exempt Surplus Land
Recommendation:
That the Honorable City Council/Board of Directors:
(1) Adopt Resolution No. 25- 017 declaring City -owned property as “Exempt Surplus Land” pursuant to Government Code Section 54221(f)(1)(D), and authorizing the disposition of such property to the Southern California Logistics Airport Authority (“SCLAA”);
(2) Authorize the transmittal of a certified copy of Resolution No. 25- 017 to the Housing and Community Development (“HCD”) Department, as specified in Section 400(e) of the Surplus Land Act Guidelines;
(3) Adopt Resolution No. 25- 018 amending the annual budget for Fiscal Year 2024-2025 approving additional revenue;
(4) Authorize the City Manager, or his designee, to sign all documents necessary and appropriate to carry out and implement the transfer of Property to the SCLAA; and
(5) Adopt Resolution No. SCLAA 25- 006, accepting the transfer of City -owned Property, and authorizing the Executive Director to execute related transactional documents.
Questions ensued
Motion was made to approve staff recommendation
s for item 9 points 1 through 4
and item 10 points 1 through 5
Moved: Council Member Jones
Seconded: Council Member Gaudin
Motion passed 5-0
Ayes: Council Member Gaudin, Council Member Irving, Council Member Jones, Mayor Pro Tem Harriman, Mayor Becerra
11. Building 553 Roof Replacement, Standard Construction Agreement, Project #CC25-064
Recommendation:
That the Southern California Logistics Airport Authority Board of Directors approve the award of a Standard Construction Agreement with Universal Coatings, Inc., for Building 553 Roof Replacement, Project #CC25-064, with the total compensation not to exceed $243,000.
Questions ensued
Motion was made to approve staff recommendation
Moved: Council Member Jones
Seconded: Mayor Pro Tem Harriman
Comments ensued
Motion passed 5-0
Ayes: Council Member Gaudin, Council Member Irving, Council Member Jones, Mayor Pro Tem Harriman, Mayor Becerra
12. Discussion and possible action to add a yield sign at Bear Valley Road between the Mall of Victor Valley and Pacoima
Recommendation:
Any action is at the discretion of Your Honorable City Council.
Questions ensued
Motion was made to install a “right lane ends” sign (W4-2) for eastbound traffic to match the conditions of westbound traffic.
Moved: Mayor Pro Tem Harriman
Seconded: Mayor Becerra
Comments ensued
Motion passed 5-0
Ayes: Council Member Gaudin, Council Member Irving, Council Member Jones, Mayor Pro Tem Harriman, Mayor Becerra
13. Discussion and possible action to direct the City Manager to purchase a tiered sponsorship package on behalf of the City for Pride Week 2025 and Pride Prom 2025, to be held in June 2025 at Victor Valley College and that the sponsorship for each event not exceed $5,000
Recommendation:
Any action is at the discretion of Your Honorable City Council.
Questions ensued
Motion was made to direct the City Manager to purchase a tiered sponsorship package on behalf of the City for Pride Fest or Pride Week 2025 and Pride Prom 2025, to be held in June 2025 at Victor Valley College and that the sponsorship for each event not exceed $5,000
Moved: Council Member Irving
Seconded: Mayor Becerra
Comments ensued
Motion failed 2-3
Ayes: Council Member Irving, Mayor Becerra
Noes: Council Member Gaudin, Council Member Jones, Mayor Pro Tem Harriman
14. City Manager Reports
City Manager Keith C. Metzler announced Animal Services will be at the Victor Valley College High Desert Farmer’s Market Thursday, March 6th, from 8 a.m. to 12 p.m., for pet adoption or foster. Additionally, Animal Services will be at Costco Saturday, March 8th, from 9:30 a.m. to 2 p.m. Animal Services will also be hosting a Vaccine Clinic and Free License Event on Saturday, March 15th, from 8 a.m. to 12 p.m., at the New Animal Care & Adoption Center located off E Street in Old Town Victorville . The Free License Event is free t o City of Victorville residents only.
Additionally, he announced registration is now open and available online through March 28th for Community Cleanup Day to be held on April 12th. He also announced the City of Victorville and Burrtec will be hosting a Free Dump Day on Saturday, March 8th, from 8 a.m. to 1 p.m., located at 16925 Forrest Ave.
Lastly, he announced the Fire Department will be hosting a Push-In Ceremony for the new Tiller Truck on March 18th, from 9 a.m. to 11 a.m., at Station 311. The Fire Department is also recruiting for firefighter paramedics, for more information visit the City’s website.
15. Discussion and Possible Action Regarding Upcoming Agenda Items
None
16. Reports from Council Members
Council Member Irving wished everyone a happy Mardi Gras Day.
Mayor Pro Tem Harriman announced he was looking forward to the upcoming State of the City Address.
Mayor Becerra congratulated and recognized
Council Member Irving for receiving
Juan Carrillo’s 2025 Woman of the Year award for Assembly District 39.
Adjournment
Mayor Becerra adjourned the meeting at 7:59 p.m.
Attest:
_____________________ _________________________ Elizabeth Becerra, Mayor Jennifer Thompson, City Clerk
Attachment C
Hilton Garden Inn
Conference Center
12603 Mariposa Rd.
Victorville, CA
www.victorvilleca.gov
VICTORVILLE CITY COUNCIL
VICTORVILLE LIBRARY BOARD OF TRUSTEES
SOUTHERN CALIFORNIA LOGISTICS AIRPORT AUTHORITY
SUCCESSOR AGENCY TO THE REDEVELOPMENT AGENCY
THE CITY AS HOUSING ASSETS SUCCESSOR
JOINT POWERS FINANCING AUTHORITY
VICTORVILLE WATER DISTRICT
Special Meeting Minutes
Wednesday, March 5, 2025
7:30 a.m. Special Session
7:30 a.m. Special Session
Call to Order
The meeting was called to order at 7:31 a.m.
Roll Call
Present: Council Member Gaudin, Council Member Irving, Council Member Jones, Mayor Pro Tem Harriman, Mayor Becerra
Absent: None
Also Present:
City Manager Keith C. Metzler, Deputy City Manager Jenele Davidson, Deputy City Manager Scott Webb, Deputy City
Manager Tony Camargo, City Attorney Andre de
Bortnowsky, City Clerk Jennifer Thompson
Invocation and Pledge of Allegiance: Pastor Rick Stonestreet with Mountain View Baptist Church
Announcements
Chamber of Commerce Update
PRESENTATIONS
1. State of the City Address
Recess was called at 9:06 a.m.
Recess concluded at 9:16 a.m.
Public Comments
None
Adjournment
Mayor Becerra adjourned the meeting at 9:16 p.m.
Attest:
_____________________ _________________________ Elizabeth Becerra, Mayor Jennifer Thompson, City Clerk
Item Number: 9
City Council / Board of Directors
Written Communications
Meeting of: April 15, 2025
Submitted By:
Carmen Cun, Finance Director / City Treasurer
Subject:
Annual Financial Reports for the Fiscal Year Ended June 30, 2024 Recommendation:
That the Honorable City Council and Board of Directors approve a motion to receive and file the following:
(1) City of Victorville Annual Comprehensive Financial Report for the Fiscal Year ended June 30, 2024;
(2) Victorville Water District Basic Financial Statements for the Fiscal Year ended June 30, 2024; and
(3) Southern California Logistics Airport Authority Basic Financial Statements for the Fiscal Year ended June 30, 2024.
Fiscal Impact:
There is no fiscal impact for this item as it is information only to receive and file.
Strategic Plan Goal:
Annual financial audits and reporting is part of Goal A: Financial Sustainability as these reports are indicators of our past performance and convey valuable information to future planning and forecasting.
Background:
The City's financial statements for the Fiscal Year ended June 30, 2024, were audited by the independent audit firm Badawi & Associates, Certified Public Accountants (Badawi).
The City of Victorville's Audit Committee, which includes Councilmembers Debra Jones and Tiffany Gaudin, met on April 8, 2025, to review and discuss the final draft of the City's Annual Comprehensive Financial Report (ACFR) for Fiscal Year ended June 30, 2024.
After discussion, the final version of the ACFR is being presented to the City Council and the Board of Directors for receipt and filing. Also being presented to the City Council and 4 0
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the Board of Directors for receipt and filing are the audited Victorville Water District Basic Financial Statements and the Southern California Logistics Airport Authority Basic Financial Statements for the Fiscal Year ended June 30, 2024. The Victorville Water District and the Southern California Logistics Airport Authority issue separate financial statements since they are considered component units of the City; however, the financial information for these component units is also in the ACFR.
Discussion:
Beginning with period ending on or after December 15, 2020, new standards require the Independent Auditors’ Report to follow a new format and new wording. This includes the opinion section wording as shown in the attached reports. Any qualifying matters are disclosed in the paragraphs directly below the opinion entitled Emphasis of Matter and Other Matters.
The American Institute of Certified Public Accountants (AICPA) defines an Unmodified Opinion as “the opinion expressed by the auditor when the auditor concludes that the financial statements are presented fairly, in all material respects, in accordance with the applicable financial reporting framework” (2021 AICPA Professional Standards AU-C §700.10). The auditors have issued unmodified opinions on all three financial statements for the City, Victorville Water District, and Southern California Logistics Airport Authority, this means they are “clean” audits.
Below are some financial highlights:
•General Fund
For financial reporting purposes, the General Fund is a combination of six funds:
General Fund (fund 100), Measure P (fund 105), Technology (fund 111), Fueling Stations (fund 120), Victor Valley Transportation Center (fund 470), and Sidewalk Assessments (fund 620). For our purposes, in the next paragraphs, we are referring to the General Fund as only those items located in fund 100.
The General Fund is the chief operating fund of the City of Victorville. At the end of Fiscal Year 2023-24, the unassigned fund balance of the General Fund was $74.0 million, while the total fund balance was $76.5 million. This is an increase of $17.3 million in total fund balance from Fiscal Year 2023. As a measure of the General Fund’s liquidity, the unassigned fund balance represents 81.0% of the total General Fund expenditures and the total fund balance represents 83.4% of the General Fund expenditures. The General Fund reserve policy established a target that the unrestricted fund balance represents 17% of the total General Fund expenditures.
General Fund revenue increased by $7.9 million during this FY 2023-24 over the prior fiscal year, mainly due to the increase in revenue generated from taxes of $4.4 million and investment income of $2.6 million. General Fund expenditures increased by $4.1 million as compared to the prior fiscal year. The increase is primarily attributed to public safety of $2.5 million and public works services of $1.8 million.
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•Measure P
Measure P is a 1% Transactions and Use Tax adopted by the voters of Victorville in November 2020. The tax went into effect April 1, 2021. Revenue received for this transactions tax in Fiscal Year 2024 was $33.6 million. Per the Public Safety Plan presented to council in May 2020 and the committee formed to review and comment on revenue and expenditures in this fund, expenditures for the year included public safety staffing of additional code enforcement, animal control, and fire departments as well as the build of the new animal shelter and work on the library redesign of the Green Tree Clubhouse facility. This fund also has a reserve policy matching that of the General Fund at 17%. This fund shows a balance at the end of Fiscal Year 2024 of 354% of the expenditures.
•Capital Accomplishments
Several capital projects made major milestones in FY 2024 including the pavement rehabilitation between Amethyst and Hwy 395, installation of new lighting at Hook Park, and the build of the self-cleaning restrooms at Center Street and Brentwood Park. Other special revenue funds such as Measure I, Local Transportation Funds (LTF) and Federal and State Grants have also aided in funding the completion of capital projects.
•Enterprise Funds
The Victorville Municipal Utility Services (VMUS) electric fund continues to expand its services and improve its infrastructure throughout the Southern California Logistics Airport (SCLA). Through purchase energy agreements and planning, VMUS has generated sufficient revenue by adding $7.6 million to the fund balance to cover operating expenditures for the current year system for Victorville Municipal Utility Services (VMUS).
With the current rate structure of the Solid Waste Division revenues were sufficient to cover expenditures adding an additional $1.8 million to the fund balance. The current rate structure performed sufficiently to handle the current operating expenditures and allow the fund balance to increase for future capital improvement projects.
The Victorville Water District (VWD) is continuing to grow its operations through the acquisition of several vehicles, expanding storage at its warehouse, and improving security at various sites. Alongside these purchases, VWD has improved its water warehouses and acquired various pieces of equipment for the Wastewater Treatment Plant. VWD remains committed to its efforts, having completed numerous pipeline replacement projects during the fiscal year while maintaining a healthy fund balance.
The Southern California Logistics Airport Authority (SCLAA) continued to improve and rehabilitate its infrastructure to allow for additional building leases. Additional capital expenses include a security system upgrade and multiple vehicle 4 0
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purchases. SCLAA continues to cover annual expenditures with annual revenues received.
As the City’s annual audit process for the Fiscal Year ended June 30, 2024 has been completed and the City’s independent auditor has issued an “unmodified opinion” or “clean” opinion for the reports, staff recommends the Council and Board of Directors receive and file the following reports:
(1) City of Victorville Annual Comprehensive Financial Report for the Fiscal Year ended June 30, 2024,
(2) Victorville Water District Basic Financial Statements for the Fiscal Year ended June 30, 2024, and
(3) Southern California Logistics Airport Authority Basic Financial Statements for the Fiscal Year ended June 30, 2024.
Staff remains available for any questions or comments.
Attachments: A. City of Victorville ACFR for Fiscal Year ended June 30, 2024 B. Victorville Water District Basic Financial Statements for Fiscal Year ended June 30, 2024
C. Southern California Logistics Airport Authority Basic Financial Statements for Fiscal Year ended June 30, 2024
Attachment A
City of Victorville ACFR
for Fiscal Year ended June 30, 2024
Victorville, California
Annual Comprehensive Financial Report
For the year ended June 30, 2024
City of Victorville
Annual Comprehensive Financial Report
For the year ended June 30, 2024
Table of Contents
Page
INTRODUCTORY SECTION
Table of Contents ............................................................................................................................................................ i Letter of Transmittal ...................................................................................................................................................... v Organizational Chart .................................................................................................................................................... xi List of Elected and Appointed Officials .................................................................................................................... xii Leadership Team ........................................................................................................................................................ xiv
FINANCIAL SECTION
Independent Auditor’s Report ................................................................................................................................... 1 Management’s Discussion and Analysis .................................................................................................................. 5 Basic Financial Statements:
Government-Wide Financial Statements:
Government-Wide Statement of Net Position ................................................................................................... 24 Government-Wide Statement of Activities ..................................................................................... ................... 26 Fund Financial Statements:
Governmental Fund Financial Statements:
Balance Sheet ...................................................................................................................................................... 32 Reconciliation of the Governmental Funds Balance Sheet
to the Government-Wide Statement of Net Position .......................................................................... ....... 33 Statement of Revenues, Expenditures and Changes in Fund Balances ...................................................... 34 Reconciliation of the Government al Funds Statement of Revenues, E x p e n d i t u r e s , a n d C h a n g e s i n F und Balances to the Government-Wide Statement of Activities ................................................................................................... ................................ 36 Proprietary Fund Financial Statements:
Statement of Net Position .................................................................................................. ............................... 40 Statement of Revenues, Expenses and Changes in Fund Net Position ...................................................... 42 Statement of Cash Flows .................................................................................................... ............................... 44 Fiduciary Fund Financial Statements:
Statement of Fiduciary Net Position......................................................................................... ....................... 49 Statement of Changes in Fiduciary Net Position .... ....................................................................................... 50 Notes to Basic Financial Statements ....................................................................................................................... 53 i
City of Victorville
Annual Comprehensive Financial Report
For the year ended June 30, 2024
Table of Contents, Continued
Page
FINANCIAL SECTION, Continued
Required Supplementary Information (Unaudited):
Defined Benefit Pension Plans:
Schedule of Changes in the Net Pension Liability and
Related Ratios (Agent Plan) – Last 10 Years ................................................................................................. 122 Schedule of Plan Contributions (Agent Plan) – Last 10 Years ...................................................................... 124 Schedule of Plan’s Proportionate Share of the Net Pension Liability (Cost Sharing Plan) – Last 10 Years ........................................................................................ ....................... 126 Schedule of Plan Contributions (Cost Sharing Plan) – Last 10 Years .......................................................... 128 Other Post Employment Benefits (OPEB) Plan:
Schedule of Changes in the Total OPEB Liability and Related Ratios – Last 10 Years ............................. 130 Schedule of Revenues, Expenditures, and Changes in Fund Balance – Budget to Actual:
General Fund ................................................................................................................ ....................................... 133 Notes to Required Supplementary Information ................................................................................................ 134 Supplementary Information:
General Fund:
Combining Balance Sheet ..................................................................................................... .............................. 140 Combining Statement of Revenues, Expenditures, and Changes in Fund Balance ................................... 142 Non-Major Governmental Funds:
Combining Balance Sheet ..................................................................................................... .............................. 148 Combining Statement of Revenues, Expenditures and Changes in Fund Balances .................................. 152 Schedules of Revenues, Expenditures, and Changes in Fund Balance – Budget to Actual:
Housing Asset Successor .................................................................................................... ............................ 156 Other State/Local Grants ................................................................................................... ............................. 157 COVID-19 Funds ............................................................................................................. ................................. 158 Measure I .................................................................................................................. ......................................... 159 Landscape Maintenance ...................................................................................................... ............................ 160 Street Lighting ............................................................................................................ ...................................... 161 Traffic Safety ............................................................................................................. ........................................ 162 Asset Seizure .............................................................................................................. ....................................... 163 Storm Drain Utility .............. ............................................................................................................................ 164 Gas Tax .................................................................................................................... .......................................... 165 Transportation Tax ......................................................................................................... .................................. 166 ii
City of Victorville
Annual Comprehensive Financial Report
For the year ended June 30, 2024
Table of Contents, Continued
Page
FINANCIAL SECTION, Continued
Other Federal Grants ....................................................................................................................................... 167 HUD Grants ................................................................................................................. ..................................... 168 Sidewalk Assessment District ............................................................................................... ......................... 169 Foxborough Rail ............................................................................................................ ................................... 170 Capital Impact Facilities .................................................................................................. ................................ 171 Custodial Funds:
Combining Statement of Fiduciary Net Position .... ..................................................................................... 176 Combining Statement of Changes in Fiduciary Net Positi on .................................................................... 178 STATISTICAL SECTION (Unaudited)
Financial Trends:
Net Position by Component .................................................................................................................................. 183 Changes in Net Position ........................................................................................................................................ 184 Fund Balances of Governmental Funds .............................................................................................................. 186 Changes in Fund Balances of Governmental Funds .......................................................................................... 187 Revenue Capacity:
Assessed Value of Taxable Property .................................................................................................................... 188 Direct and Overlapping Property Tax Rates ...................................................................................................... 189 Principal Property Taxpayers ................................................................................................. .............................. 190 Property Tax Levies and Collections by District ................................................................................................ 191 Debt Capacity:
Ratios of Outstanding Debt by Type ................................................................................................................... 192 Ratio of General Bonded Debt Outstanding ....................................................................................................... 194 Legal Debt Margin Information ............................................................................................................................ 195 Direct and Overlapping Debt ............................................................................................................................... 196 Pledge Revenue Coverage ..................................................................................................................................... 197 Demographic and Economic Information:
Demographic and Economic Statistics ................................................................................................................ 198 Operating Information:
Full-Time and Part-Time Employees by Function ............................................................................................. 199 Operating Indicators by Function ........................................................................................................................ 200 Capital Asset Statistics by Function ..................................................................................................................... 202 iii
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v
760.955.5000
FAX 760.269.0013
[email protected]
http://victorvilleca.gov
14343 Civic Drive
P.O. Box 5001
Victorville, California 92393-5001
CITY OF
VICTORVILLE
March 31, 2025
The Honorable Mayor, Members of the City Council
and the Citizens of the City of Victorville, California
In accordance with California state law, please accept the submission of the Annual Comprehensive Financial Report (ACFR) for the fiscal year ending June 30. 2024. Responsibility for the accuracy of the data, completeness, and fairness of the presentation, including all disclosures, rests with the City. Consequently, management assumes full responsibility for the completeness and reliability of the information cont ained in this report, based upon a comprehensive framework of internal controls it has establi shed for this purpose. We believe the data included is accurate in all material aspects and is presented in a manner designed to fairly set forth the financial position and operational achievements of the City, as measured by the financial activity of its various funds. In addition, all disclosures necessary to enable the reader to gain a maximum understanding of the City’s financial activities have been included.
The City requires an annual audit of the City’s financial statements by an independent Certified Public Accountant. Accordingly, this year’s audit was completed by Badawi & Associates in conformance with generally accepted auditing standards (GAAS). The ACFR was prepared in conformance with generally accepted accounting principles (GAAP) as promulgated by the Governmental Accounting Standards Board (GASB). An independent audit involves examining on a test basis, evidence supporting the amounts and disclosur es in the financial statements; assessing the accounting principles used and significant estimates made by management; and evaluating the overall financial statement presentation. The auditor’s unmodified opinion on the basic financial statement is included in the Financial Section of this report.
The Management’s Discussion and A nalysis (MD&A) immediately follows the independent auditor’s report and provides a narrative introduction, overview, and analysis of the City’s basic financial statements. The MD&A complements this letter of transmittal and should be read in conjunction with it.
City of Victorville Profile
The City of Victorville is in the High Desert along Interstate 15, about 40 miles north of the City of San Bernardino, and serves an area of 74.09 square miles with a population of approximately 138,202. The City of Victorville was incorporated as a general law city on September 21, 1962.
On July 26, 2008, the City of Victorville became a charter city that operates under a Council - Manager form of government. The City Manager is responsible for the effici ent implementation of Council policy and the effective administration of all City government affairs. There are five elected council members. On September 27, 2021, the Victorville City Council declared its vi
intention to transition from at- large to district-based elections. After gathering community input through three community meetings and six public hearings, the City Council adopted Ordinance 2422, which includes the final district election map and corresponding sequencing. Additional information on terms can be found on the Council page or on the city website.
Victorville’s economic community is a vital mix of retail, shopping, restaurants, service businesses, hotels, public services, and industry. The City provides a full range of services including highways and streets, sanitation, park and recreation, library, aviation, municipal utilities, public improvements, planning and zoning, community development, code enforcement, animal control, fire, and general administrative services. The City contracts with the County of San Bernardino for police services. In addition to general government activities, the City Council also serves as the Board of Directors of the Southern California Logistics Airport Authority (SCLAA) and the Victorville Water District. Therefore, these activities have been included as part of the City of Victorville’s financial report. Additional information on these entities can be found in Note 1 in the notes to the financial statements.
The City maintains extensive budgetary controls.
The objective of these controls is to ensure
compliance with legal provisions embodied in the annual appropriated budget approved by the Council. Activities of the general fund and special revenue funds are included in the annual appropriated budget. Project-length budgets are prepared for the capital project funds. The level of budgetary control (i.e., the level at which an expenditure cannot legally exceed the appropriated amount) is at the departmental level within each fund. The government also maintains an encumbrance accounting system as one method of maintaining budgetary control. Ongoing capital budgets and grants roll forward to the following year. Other encumbered amounts lapse at year - end. However, outstanding operating encumbrances generally are reappropriated as part of the following year’s budget.
City Accomplishments
The City of Victorville continues to be in strong fiscal health thanks to conservative fiscal management and the cultivation of new revenue streams, including federal dollars, Measure P, and grant funding. Last year, the City added just under $27.5 million to its General Fund Reserves.
Reserves now stand at 121%, far exceeding the City’s General Fund Reserve Target of 17 %. With the approval of its Measure P Oversight Committee, the City also established a similar reserve target for its Measure P fund to ensure the long-term sustainability of this fund.
In 2024, the City secured approximately $30.4 million in grant funding to assist community members and address strategic priorities. One of the key priorities is the revitalization of Old Town Victorville. When the state stopped funding local redevelopment with the dissolution of the California Redevelopment Act of 1945 in 2012, the City struggled to find a way to invest in Old Town. In 2024, the City continued its effort to establish a Community Revitalization Investment Authority (CRIA) for Old Town Victorville. The CRIA is an economic and affordable housing tool authorized by Assembly Bill 2 in 2015. Increased revenue is not generate d from a new tax ; instead, the revenue comes from increased property values as developers and businesses improve and build on properties in the investment area. The increased revenue can be used by the CRIA to improve infrastructure, develop affordable housing, rehabilitate property, and assist businesses.
To further incentivize new development, the City Council authorized the waiver of development vii
impact fees within the Old Town CRIA Area. The CRIA Board, comprised of three Council Members and two community members, was established and successfully adopted the Community Revitalization Investment Area Plan in November of 2023.
The City continues to expand public safety services due to new funding sources, including Measure P. The City has added police personnel, code compliance officers, and expanded fire and medical services. Victorville’s Fire Department receive d approximately 25,600 calls for service in 2024, making it the busiest non-contract fire department in San Bernardino County and one of the busiest departments in the nation. Approximately 85 percent of Victorville Fire’s calls are for medical purposes. The large call volume is straining the staff and equipment relied upon to respond to community needs, so the City is actively considering ways to further expand fire and medical services to effectively manage growing call volume. The City is committed to further expanding public safety services for our growing community.
Staff launched plans for a new police station to accommodate a larger police force. The current Victorville Police Station is at capacity, and further additions to the police force require more space for personnel and vehicles. In 2024, the County of San Bernardino contributed $3.7 million to the City for the new police station’s land acquisition and conceptual design. This funding helped secure a land acquisition located at the northwest corner of Civic Drive and Seneca Road. With the property being just over nine acres in size, this will allow more than ample space for the construction of a 43,000 square foot Police Station and Civic Plaza. This new building is expected to increase the space available for personnel by 60 percent while accommodating additional police vehicles.
The City of Victorville’s economy continues to grow. In 2024, several businesses had their grand openings and/or completed expansions . Among the new businesses that had inaugurations are Sprouts Farmers Market, McDonalds, CarMax , Superior Grocers , Jamba Juice, and Arby’s.
Additionally, the Planning Commission approved over six million square feet of planned industrial development located at Foxborough Industrial Park, Southern California Logistics Airport, and an industrial zoned area east of U.S. Hwy 395.
The City of Victorville continues to be an attractive place for r esidential housing developments.
Victorville welcomed over 14 active single -family housing developments to the community and issued over 450 residential permits. Additionally, seven new housing tracts were finalized, creating more homes for the residents of Victorville.
The City of Victorville’s most anticipated infrastructure project of 2024 was the widening of the Bear Valley Road Bridge over the BNSF Tracks. This $12 million dollar project was completed in January, and it widened both sides of the bridge on Bear Valley providing additional turn pockets into Ridgecrest Road. The project also replaced traffic signal poles to accommodate the widened road, constructed sidewalk and adequate pavement width for future bike lanes to cross over the bridge.
The City also moved forward with its plan for a new Victorville City Library. In June of 2023, the City Council approved a conceptual design of the new Victorville City Library. The new library will be moved to the former c lubhouse located at the Green Tree Golf Course. Repurposing the viii
existing clubhouse offers the City an affordable way to modernize and expand the library as outlined in the Library Master Plan. Construction on the new location broke ground in fiscal year 2024 and is expected to be completed in December of 2025. The new design will provide up to 5,000 feet of increased space including an expanded children’s area. The Green Tree Library is supported by funding provided by the State of California and administered by the California State Library. The Victorville City Library is at the heart of our community, and we are excited to provide our constituents with a larger, modern facility that enables us to expand programming for the benefit of our Victorville residents.
The cornerstone of Victorville’s strategy to reduce homelessness is our Wellness Center. In December 2023, a ribbon cutting ceremony was conducted and within days, the Wellness Center began serving its first clients. The center offers 110 separate modular units with a minimum 170- bed capacity increasing the number of shelter beds in Victorville by 56%. Construction was funded primarily through a $28 million Homekey Grant from the California Department of Housing and Community Development. It is the first facility of its kind in the state to combine a low -barrier emergency shelter, recuperative care, medical clinic, interim housing, and wraparound support services.
In the first six months of servicing clients, the Wellness Center provided programs such as, but not limited to: Job Readiness, Relapse Prevention, Financial Literacy, Case Management, and Housing Navigation. Additionally, the staff conducted 2,745 housing and case management appointments, 5,603 medical appointments, and had an average of 40 recuperative beds in use. Moreover, t he Wellness Center has already received multiple awards , such as: (1) The American Planning Association, State of California, Opportunity and Empowerment Award of Merit, (2) The American Planning Association, Inland Empire, Opportunity and Empowerment Award, (3) Architecture & Design Community Platinum Winner for Sports, Recreation, and Wellness Facilities, and (4) Architecture & Design Community Platinum Winner for Mobile Homes & Prefabricated Structures. The Wellness Center continues to enhance services to further assist the unhoused and is pleased to announce that later this summer they will begin accepting families.
Long-term Financial Planning
Annually, the City of Victorville updates its five -year Capital Improvement Project (CIP) plan.
Infrastructure improvements are considered capital improvement projects when the expected life is more than five years and expenditures are at least $50,000. In contrast, scheduled purchases of vehicles, computer hardware and equipment are capitalized when the individual cost is $5,000 or more, with an estimated useful life of at least five years. These routine purchases are generally accounted for out of special funds or enterprise funds.
Additional Water rights valued at $2,621,972 were purchased to ensure available water for future years. Various other Street, Runways, Sewer, Storm Drain , Water, and Building improvements were completed by the City or through developer projects in the amount of $24.7 million. There were 143 pieces of equipment and vehicle capital purchases budgeted for FY 2024, totaling $20.4 million dollars of which $9.4 were completed and the rest were carried forward into FY 2025.
Pension costs are expected to continue to rise annually. This increase will affect pension costs for all employees and the remaining unfunded liability that exists for the former Victorville fire ix
employees. Other Post-Employment Benefits (OPEB) also continue to grow as a liability, mostly resulting from increasing medical insurance costs. Despite the economic challenges the City has faced, the City of Victorville continues to maintain the following goals and objectives in alignment with the C ity Council’s three-year strategic plan from August 2023: provide and uphold fiscal accountability and sustainability; dedicate necessary resources for public safety; assist the local economy’s growth and progre ssion; reduce homelessness, excel in maintaining, enhancing, and improving the City’s public facilities and infrastructure; and build strong connections with the community; and provide high- quality services through a commitment to local government, best practices, and employee development.
Cash Management Policies and Practices
Cash, which is temporarily idle during the year, was invested in the Local Agency Investment Fund. The City’s investment policy is to minimize credit and market risks while maintaining a competitive yield on its portfolio. Nearly all investments held by the City as of June 30, 2024, are classified in the category of lowest custodial credit risk as defined by the Government Accounting Standards Board. This Investment Policy is reviewed annually to ensure consistency with respect to the overall objectives of safety, liquidity and yield, and relevance to current laws and financial trends. There are no amendments being proposed to the policy for FY 2025. Proposed amendments to the Policy would be prepared by Finance staff and reviewed and approved by the City Manager and the City Council.
Risk Management
The City participates in the Public Entity Risk Management Authority (PERMA), a joint powers insurance authority formed under Section 990 of the California Government Code for the purpose of jointly funding programs of insurance coverage for its members. PERMA provides $50 million of general liability coverage per occurrence and is responsible for paying claims in excess of the City’s $ 75,000 deductible. The City also participates in PERMA’s worker’s compensation coverage program. In addition, various risk control techniques, including a safety committee, have been implemented to minimize losses.
Acknowledgements
I would like to express my appreciation to all the dedicated employees of the City of Victorville who assisted and contributed to the preparation of this report. Credit must also be given to the Mayor, City Council members, and the Executive Team for their support in maintaining the highest standards of professionalism in the management of the City of Victorville’s finances.
Respectfully submitted,
Carmen Cun
Director of Finance / City Treasurer
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Citizens
CITY OF VICTORVILLE
ORGANIZATIONAL CHART
JUNE 30,2024
City Attorney
Suppression
Emergency Services
Prevention
Arson Investigation
Police PIO Division of City
Managers Dept.
Fire Department
Jenele Davidson
Deputy City Manager
City Council
Keith C. Metzler
City Manager
Operations
Administration
Facilities
ARFF
Airport Department
Electric
Natural Gas
Municipal Utilities
Department
Street Lighting
TraƯic Control
Maintenance
Signals
Recreation
Library
Facilities
Parks
CDBG
Homelessness
Solutions
Fire Prevention
Business License
Community
Services Dept.
Planning
Department
Building
Department
Water Conservation
Solid Waste/Recycling
Storm Drain/Sanitary
Street Maintenance
Field / Meter Services
Fleet
Production/Quality
Street Sweeping
Animal Care &
Control Division
Code
Compliance
Engineering
Department
Public Works &
Water Dept.
Human
Resources
Department
Risk Mngmt.
Division of City
Managers Dept.
GIS Division Records
Sophie L. Smith
Deputy City Manager
City Clerk
Division of City
Managers Dept.
Accounting
Payroll
Purchasing
Utility Billing
Customer Service
Business Development
Housing Successor Agency
Successor Agency
Real Estate
Finance
Department
Economic
Development
Department
Information
Technology
Department
xi
xii
CITY OF VICTORVILLE
ELECTED AND APPOINTED OFFICIALS
JUNE 30, 2024
Elizabeth Becerra
Mayor
Elected 2020 to 4-Year Term
Bob Harriman
Mayor Pro Tem
Elected 2022 to 4-Year Term
Debra Jones
Council Member
Elected 2022 to 4-Year Term
Leslie Irving
Council Member
Elected 2020 to 4-Year Term
Blanca Gomez
Council Member
Elected 2020 to 4-Year Term
Executive Team
City Manager ………………………………………………………………………………………………. Keith C. Metzler Deputy City Manager …………………………………………………………………………………… Jenele Davidson Deputy City Manager ………………..…………………………………………………………………… Sophie L. Smith
Legal Counsel
City Attorney …………………………………………………………………………………………Andre de Bortnowsky
xiii
CITY OF VICTORVILLE
ELECTED AND APPOINTED OFFICIALS (CONTINUED)
JUNE 30, 2024
Appointed Officials
PLANNING COMMISSION
Commissionaire Appointed By Term Expires
Rob Kurth Elizabeth Becerra December 2024
Kenneth Cook-Askins Jr. Leslie Irving December 2024
Paul Marsh Bob Harriman December 2026
Kimberly Mesen Debra Jones December 2026
Bill Thomas Blanca Gomez December 2024
COMMUNITY SERVICES ADVISORY COMMITTEE
Member Appointed By Term Expires
Michael Smith Debra Jones December 2026
Terrance Stone Leslie Irving December 2024
Lina Amaral Bob Harriman December 2026
Adrian Belcher Blanca Gomez December 2024
Alyson Mehrhof Elizabeth Becerra April 2024
MEASURE P OVERSIGHT COMMITTEE
Member Category Date Appointed
Cynthia Coello Major Retail Industry October 2023
Mark Creffield Chamber of Commerce April 2021
Jeremy Taylor Youth / Recreation May 2022
Joel Counts Clergy October 2023
Vince Onken Non-Profit Social Services Provider October 2023 Michael Krause Education April 2021
Margaret Cooker Senior Community April 2021
xiv
CITY OF VICTORVILLE
LEADERSHIP TEAM
JUNE 30, 2024
Airport Director……………………………………………………………………………………………………. C. Eric Ray Building Official …………………………………………………………………………………...………. Joseph Slegers City Clerk ……………………………………………………………………………………….….……Jennifer Thompson City Engineer ……………………………………………………………………………………………………Fredy Bonilla City Planner ………………………………………………………………………………………..……………. Scott Webb Code Enforcement Officer ……………………………………………………………………..…………….Jorge Duran Director of Community Services ……………………………………………………………………… Donna Meester Director of Electric Utility Services …………………………………………………………………Brenda Hampton Director of Finance ……………………………………………………………………………………………Carmen Cun Director of Public Works and Water …………………………………………….……………………. Doug Mathews Fire Chief …………………………………………………………………………………………………… Robert Clemmer Human Resources Officer …………………………………………………………………………………..Josie Trevino Police Captain (Sheriff) ……………………………………………………………………………………Randy German Public Information Officer …………………………………………………..………………………………….Sue Jones Technology Officer …………………………………………………………………………………….…..Mazharul Islam INDEPENDENT AUDITOR’S REPORT
To the Honorable Mayor and Members of the City Council
of the City of Victorville
Victorville, California
Report on the Audit of the Financial Statements
Opinions
We have audited the financial statements of the govern mental activities, the business-type activities, each major fund, and the aggregate remaining fund information of the City of Victorville (City), as of and for the year ended June 30, 2024, and the related notes to th e financial statements, which collectively comprise City’s basic financial statements as listed in the table of contents.
In our opinion, the accompanying financial statements pr esent 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, 2024, and the respective changes in financial position and, where applicable, cash flows thereof for the year then ended in accordance with accounting principles generally accepted in the United States of America.
Basis for Opinions
We conducted our audit in accordance with auditing st andards 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 Un ited States. Our responsibilities under those standards are further described in the Auditor’s Responsibilities for the Audit of the Financial Statements section of our report. We are required to be independent of the City and to meet our other ethical responsibilities, in accordance with the relevant ethica l requirements relating to our audit. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions.
Responsibilities of Management for the Financial Statements The City’s management is responsible for the preparation and fair presentation of the financial statements in accordance with accounting principles generally ac cepted 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 substa ntial doubt about the City’s ability to continue as a going concern for twelve months beyond the financ ial statement date, including any currently known information that may raise substantial doubt shortly thereafter.
To the Honorable Mayor and Members of the City Council
of the City of Victorville
Victorville, California
Auditor’s Responsibilities for the Audit of the Financial Statements Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinions. Reasonable assurance is a high level of assurance but is not absolute assurance and therefore is not a guarantee that an audit conducted in accordance with GAAS 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 in volve 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 aggr egate, they would influence the judgment made by a reasonable user based on the financial statements.
In performing an audit in accordance with GAAS, we:
x Exercise professional judgment and maintain professional skepticism throughout the audit. x 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 rega rding the amounts and disclosures in the financial statements.
x Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the City’s internal control. Accordingly, no such opinion is expressed. x 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.
x Conclude whether, in our judgment, there are conditions or events, considered in the aggregate, that raise substantial doubt about the City’s ability to continue as a going concern for a reasonable period of time.
We are required to communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit, significant audit findings, and certain internal control–related matters that we identified during the audit.
Required Supplementary Information
Accounting principles generally accepted in the Unit ed States of America require that the management’s discussion and analysis, and the required pension and OPEB schedules on pages 5-17 and 122-133 be presented to supplement the basic financial stat ements. Such information is the responsibility of management and, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational , economic, or historical context. We have applied certain limited procedures to the required supplem entary information in accordance with auditing standards generally accepted in the United States of America, which consisted of inquiries of management about the methods of preparing the information an d comparing the information for consistency with 2 To the Honorable Mayor and Members of the City Council of the City of Victorville
Victorville, California
management’s responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We do not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance.
Supplementary Information
Our audit was conducted for the purpose of forming opin ions on the financial statements that collectively comprise the City’s basic financial statements. The General Fund combining statements, nonmajor fund combining statements, and nonmajor governmental fund budgetary comparison schedules, are presented for purposes of additional analysis and are not a required part of the basic financial statements.
The General Fund combining statements, nonmajor fund combining statements, and nonmajor governmental fund budgetary comparison schedules are the responsibility of management and were derived from and relates directly to the underlying accounting and other records used to prepare the basic financial statements. Such 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 underlyi ng accounting and other records used to prepare the basic financial statements or to the basic financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the Unit ed States of America. In our opinion, General Fund combining statements, nonmajor fund combining statements, and nonmajor governmental fund budgetary comparison schedules are fairly stated, in all material respects, in relation to the basic financial statements as a whole.
Other Information
Management is responsible for the other information included in the annual comprehensive financial report. The other information comprises the informatio n included in the annual comprehensive financial report but does not include the financial statements an d our auditor's report thereon. Our opinions on the 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 financial statements, our responsibility is to read the other information and consider whether a material inconsistency exists between the other information and the financial statements, or the other information otherw ise appears to be materially misstated. If, based on the work performed, we conclude that an uncorrec ted material misstatement of the other information exists, we are required to describe it in our report.
3 To the Honorable Mayor and Members of the City Council of the City of Victorville
Victorville, California
Other Reporting Required by Government Auditing Standards In accordance with Government Auditing Standards, we have also issued our report dated March 31, 2025 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, cont racts, and grant agreements and other matters. The p u r p o s e o f t h a t r e p o r t i s s o l e l y t o d e s c r i b e t h e s cope 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 o f i n t e r n a l c o n t r o l o v e r f i n a n c i a l r e p o r t i n g o r o n c o m p l i a n c e . T h a t r e p o r t i s a n i n t e g r a l p a r t o f a n a u d i t performed in accordance with Government Auditing St andards in considering the City’s internal control over financial reporting and compliance.
Badawi & Associates, CPAs
Berkeley, California
March 31, 2025
4 City of Victorville
Management’s Discussion and Analysis
For the year ended June 30, 2024
5 MANAGEMENT’S DISCUSSION AND ANALYSIS
As management of the City of Victorville, we offer readers of Victorville’s financial statements this narrative overview and analysis of the financial activities of the City for the fiscal year ended June 30, 2024.
We encourage readers to consider the information presented here in conjunction with additional information that we have furnished in the transmittal letter along with the accompanying table of contents.
Using the Accompanying Financial Statements
This annual report consists of a series of financial statements. The Statement of Net Position and the Statement of Activities provide information about the activities by the City as a whole and present a longer- term view of the City’s finances. Also included in the accompanying report are fund financial statements.
For governmental activities, the fund financial statements tell how these services were financed in the short term, as well as what remains for future spending. For proprietary funds, the statements offer short and long-term financial information on the activities operating like businesses. Fund financial statements also report the City’s operations in more detail than the government-wide statements by providing information about the City’s most significant funds. The remaining statements provide financial information about activities for which the City acts solely as trustee or agent for the benefit of those outside of the government.
OVERVIEW OF THE FINANCIAL STATEMENTS
The annual report consists of four parts – management’s discussion and analysis (this section), the basic financial statements, required supplementary information, and supplementary information that presents combining statements for non-major governmental funds and internal service funds. The basic financial statements include two kinds of statements that present different views of the City:
The first two statements are government-wide financial statements that provide both long-term and short- term information about the City’s overall financial status. The remaining statements are fund financial statements that focus on individual parts of the City government, reporting the City’s operations in more detail than the government-wide statements.
The governmental funds statements tell how general government services like public safety were financed in the short term as well as what remains for future spending. Proprietary fund statements offer short-term and long-term financial information about the activities the government operates like businesses: such as airport, water, and sanitation activities. Fiduciary fund statements provide information about the fiduciary relationships – like the agency funds of the City – in which the City acts solely as agent or trustee for the benefit of others, to whom the resources in question belong.
The financial statements also include notes that explain some of the information in the financial statements and provide more detailed data. The statements are followed by a section of required supplementary information that provides additional financial and budgetary information.
City of Victorville
Management’s Discussion and Analysis
For the year ended June 30, 2024
6 The figure below summarizes the major features of the City’s financial statements, including the portion of the City government they cover and the types of information they contain.
Fund Statements
Government-wide
Statements
Governmental Funds
Proprietary Funds
Fiduciary Funds
Scope
Entire City
government (except
fiduciary funds)
and the City’s
component units
The activities of the City
that are not proprietary or
fiduciary
Activities the City
operates similar to
private businesses
Instances in which
the City is the
trustee or agent for
someone else’s
resources
Required
financial
statements
Statement of Net
Position,
Statement of
Activities
Balance sheet;
Reconciliation of the
balance sheet to the
statement of net position;
Statement of revenues,
expenditures and changes
in fund balances;
Reconciliation of the
statement of revenues,
expenditures and changes
in fund balance to the
statement of activities
Statement of Net
Position,
Statement of
Revenues, expenses,
and changes in net
position,
Statement of cash
flows
Statement of
Fiduciary Net
Position,
Statement of
Changes in
Fiduciary Net
Position
Accounting
basis and
measurement
focus
Accrual accounting
and economic
resources focus
Modified accrual
accounting and current
financial resources focus
Accrual accounting
and economic
resources focus
Accrual
accounting and
economic
resources focus
Type of asset/
liability
information
All assets,
liabilities, and
deferred outflows
and inflows of
resources, both
financial and
capital, and short-
term and long-term
Only assets expected to
be used up and liabilities
that come due during the
year or soon thereafter;
no capital assets or long-
term debt included
All assets, liabilities,
and deferred
outflows and inflows
of resources, both
financial and capital,
and short-term and
long-term
All assets and
liabilities, both
short-term and
long-term; the
City’s fiduciary
funds do not
currently contain
capital assets,
although they can
Type of inflow/
outflow
information
All revenues and
expenses during the
year, regardless of
when cash is
received or paid
Revenues for which cash
is received during or
soon after the end of the
year; expenditures when
goods or services have
been received, and
payment is due during
the year or soon
thereafter
All revenues and
expenses during the
year, regardless of
when cash is
received or paid
All revenues and
expenses during
the year,
regardless of when
cash is received or
paid.
City of Victorville
Management’s Discussion and Analysis
For the year ended June 30, 2024
7 Reporting the City as a Whole
The accompanying government-wide financial statements include two statements that present financial data for the City as a whole. One of the most important questions asked about the City’s finances is, “Is the City as a whole better off or worse off as a result of the year’s activities?” The Statement of Net Position and the Statement of Activities report information about the City as a whole and about its activities in a way that helps answer this question. These statements include all assets, liabilities, and deferred outflows and inflows of resources using the accrual basis of accounting, which is similar to the accounting used by most private-sector companies. All current year’s revenues and expenses are taken into account regardless of when cash is received or paid.
These two statements report the City’s net position and changes within. You can think of the City’s net position – the difference between assets plus deferred outflows of resources and liabilities plus deferred inflows of resources – as one way to measure the City’s financial health, or financial position. Over time, increases and decreases in the City’s net position is one indicator of whether its financial health is improving or deteriorating. You will need to consider other non-financial factors, however, such as changes in the City’s property tax base and the condition of the City’s roads, in order to assess the overall health of the City.
In the Statement of Net Position and the Statement of Activities, we divide the City into three kinds of activities:
Governmental activities – Most of the City’s basic services are reported here. Sales taxes, property taxes, state subventions, and other revenues finance most of these activities.
Business-type activities – The City charges a fee to customers to help it cover all, or most, of the cost of the services accounted for in these funds.
Component units – The City includes two separate legal entities in its report:
Southern California Logistics Airport Authority and Victorville Water District. Although legally separate, these “blended component units” are important because they are part of the City’s operations and so data from these units are reported with the interfund data of the primary government.
Reporting the City’s Major Funds
The fund financial statements provide detailed information about the City’s most significant funds – not the City as a whole. Some funds are required to be established by State law, or by bond covenants.
However, the City Council established many other funds to help it control and manage money for particular purposes, or to show that it is meeting administrative responsibilities for using certain taxes, grants, or other money (like grants received). The City’s two kinds of funds – governmental and proprietary – use different accounting approaches.
Governmental funds – Most of the City’s basic services are reported in governmental funds, which focus on how money flows into and out of those funds as well as the balances that are left at year end which are available for spending. These funds are reported using an accounting method called modified accrual accounting, which measures cash and all other current financial assets that can be readily converted to cash.
The governmental fund statements provide a detailed short-term view of the City’s general government operations and the basic services it provides. Governmental fund information helps you determine whether there are more or fewer financial resources that can be spent in the near future to finance the City’s programs. We describe the relationship or differences between governmental activities (reported in the City of Victorville
Management’s Discussion and Analysis
For the year ended June 30, 2024
8 Statement of Net Position and the Statement of Activities) and governmental funds in a reconciliation at the bottom of the fund financial statements.
Proprietary funds – When the City charges customers for the services it provides, whether to outside customers or to other units of the City, these services are generally reported in proprietary funds.
Proprietary funds are reported in the same way that all activities are reported in the Statement of Net Position and the Statement of Activities. In fact, the City’s enterprise funds (a component of proprietary funds) are the same as the business-type activities we report in the government-wide statements, but provide more detail and additional information, such as cash flows, for proprietary funds. The internal service funds (the other component of proprietary funds) report activities that provide supplies and services for the City’s other programs and activities.
Reporting the City’s Fiduciary Responsibilities
The City is an agent for certain assets held for, and under the control of, other organizations and individuals.
All of the City’s fiduciary activities are reported in a separate Statement of Fiduciary Net Position. We exclude these activities from the City’s other financial statements because the City cannot use these assets to finance its operations. The City is responsible for ensuring that the assets reported in these funds are used for their intended purpose.
City of Victorville
Management’s Discussion and Analysis
For the year ended June 30, 2024
9 GOVERNMENT-WIDE FINANCIAL ANALYSIS
A summary of the government-wide statement of net position follows:
City of Victorville’s Net Position (table 1)
(In Thousands)
202420232024202320242023Cash and Investments221,590$ 185,587$ 215,401$ 194,356$ 436,992$ 379,943$ Other Assets61,537 71,138 105,830 108,232 167,367 179,371 Interfund Balances1,926 2,916 (1,926) (2,916) - - Capital Assets542,137 519,427 343,272 351,758 885,409 871,185 Total assets827,190 779,069 662,577 651,430 1,489,767 1,430,499 Deferred outflows - pension 21,620 20,402 11,426 11,022 33,047 31,424 Deferred outflows - OPEB3,320 3,861 2,928 3,448 6,248 7,309 Deferred charge on refunding- - 1,263 1,398 1,263 1,398 Total deferred outflows of resources24,940 24,264 15,618 15,868 40,558 40,131 Short-Term Liabilities40,031 45,667 27,333 16,882 67,364 62,549 Total OPEB Liability19,708 18,671 16,799 16,598 36,507 35,269 Net Pension Liability59,576 54,247 30,889 28,017 90,465 82,264 Other Long-Term Liabilities6,068 8,571 330,716 348,351 336,783 356,922 Total Liabilities125,383 127,156 405,737 409,847 531,120 537,004 Deferred inflows - pension477 840 1,309 1,652 1,785 2,492 Deferred inflows - OPEB10,357 11,930 5,391 6,434 15,747 18,364 Deferred inflows - Leases5,762 6,011 82,769 90,264 88,532 96,275 Total deferred inflows of resources16,595 18,781 89,469 98,350 106,064 117,131 Net Position:Invested in Capital Assets, Net of Related Debt541,240 510,418 48,758 46,897 589,999 557,316 Restricted117,572 100,773 - - 117,572 100,773 Unrestricted51,340 46,204 134,231 112,206 185,571 158,410 Total Net Position710,152 657,395 182,989 159,103 893,141 816,499 Governmental ActivitiesBusiness-Type ActivitiesTotal
City of Victorville
Management’s Discussion and Analysis
For the year ended June 30, 2024
10 Net Position serves as a useful indicator of a government’s financial position. In the case of the City of Victorville, the total net position increased by $76.6 million primarily due to the increase in cash and investments. Cash and investments increased by $57 million and capital assets increased by $14.2 million.
The restricted portion of the net position represents resources that are subject to external restrictions on how they may be used.
Brief explanations for the other changes shown in Table 1 are as follows:
Total Assets:
Total Governmental assets increased by $48.1 million primarily due to an increase in cash and investments of $36 million and an increase in capital assets totaling $22.7 million. Interfund loan balance decrease of $1 million was for the annual repayment by Victorville Municipal Utilities.
Business-type total assets increased by $11.1 million. This was due primarily to an increase in cash and investments in the amount of $21 million and a reduction in interfund balances owed in the amount of $1 million. These gains were offset by a decrease in capital assets in the amount of $8.5 million and a decrease in other assets in the amount of $2.4 million.
Total Liabilities:
Governmental total liabilities decreased by $1.8 million primarily due to a decrease in short-term liabilities of $5.6 million and a decrease of $2.5 million in other long-term liabilities. This was offset by an increase in OPEB liability and net pension liability totaling $6.4 million. Business-type total liabilities decreased by $4.1 million due to a decrease in other long-term liabilities by $17.6 million. This was primarily due to a reduction of bonds payable resulting from the annual principal debt service payments. The decrease in these liabilities was offset primarily by the increase in accounts payable of $10.5 million, and an increase of $2.9 million in net pension liability.
GOVERNMENTAL ACTIVITIES
During the year ended June 30, 2024, the City’s governmental activities had an increase of $52.8 million in the total net position as compared to fiscal year 2023. Significant changes in the revenue and expenses within the City’s governmental activities are as follows:
Total revenue decreased by $7.5 million for governmental activities. This decrease is primarily due to a decrease in capital contributions and grants of $26.7 million over the prior year. This was expected as one of the City’s major grant funded projects, the Wellness Center, was completed.
This decrease in revenues was offset by an increase in property tax of just under $5 million, sales tax of $5.5 million, charges for services also rose by $3 million, and investment income also reflected an increase of $3.9 million. Further offsets in the amount of $1.7 million were also seen among various other revenue categories.
Total governmental expenses increased by $9.1 million as compared to fiscal year 2023. This increase is primarily due to the increase in public works of $10.3 million and an increase in public safety of $4.4 million. In 2024, the public works department repaired close to ten thousand potholes, covered 179 thousand square feet of graffiti, and street sweeping swept over twenty thousand miles.
City of Victorville
Management’s Discussion and Analysis
For the year ended June 30, 2024
11 City of Victorville’s Change in Net Position (table 2) (In Thousands)
202420232024202320242023Revenues:Program Revenues:Charges for Services35,720$ 32,638$ 132,234$ 126,086$ 167,954$ 158,724$ Operating Contributions and Grants24,721 22,926 - - 24,721 22,926 Capital Contributions and Grants13,193 39,917 10,573 8,446 23,766 48,363 General Revenues: Property Taxes41,398 36,458 23,275 23,408 64,673 59,866 Sales Taxes72,173 66,642 - - 72,173 66,642 Transient Occupancy Tax1,640 2,013 - - 1,640 2,013 Franchise Taxes5,034 4,764 - - 5,034 4,764 Investment Income6,718 2,787 12,867 6,775 19,585 9,562 Miscellaneous Revenues536 519 - - 536 15,095 Total Revenues201,133 208,664 178,949 164,714 380,082 387,954 Expenses:General Government$24,389$27,941- - $24,389$27,941Public Safety63,933 59,556 - - 63,933 59,556 Community Development1,283 3,586 - - 1,283 3,586 Public Works45,128 34,794 - - 45,128 34,794 Park and Recreation7,379 7,226 - - 7,379 7,226 Sanitary- - 22,969 20,207 22,969 20,207 Airport- - 36,662 37,391 36,662 37,391 Solid Waste Management- - 25,949 21,969 25,949 21,969 Water- - 49,838 44,649 49,838 44,649 Municipal Utility - Gas- - 3,657 4,378 3,657 4,378 Municipal Utility - Electric- - 16,028 15,567 16,028 15,567 Interest on Long-Term Debt121 14 - - 121 14 Total Expenses142,233 133,116 155,103 144,160 297,336 277,276 Change in Net Assets before Transfers58,900 75,548 23,846 20,553 82,746 110,678 Transfers- 95 - (95) - - Change in net position58,900 75,644 23,846 20,458 82,746 110,678 Net Position657,395 581,752 159,100 138,645 816,496 705,818 Net Position - End of Year716,295 657,395 182,947 159,103 899,242 816,496 Governmental ActivitiesBusiness-Type ActivitiesTotal
City of Victorville
Management’s Discussion and Analysis
For the year ended June 30, 2024
12 Revenues by Source - Governmental Activities
Expenses by Function - Governmental Activities
Property Taxes 20.58%Sales Taxes 20.07%Transaction & Use Taxes 15.81%Transient Occupancy Tax 0.82%Franchise Taxes 2.50%Miscellaneous Revenues 0.27%Charges for Services 17.76%Investment Income 3.34%Operating Contributions & Grants 12.29%Capital Contributions & Grants 6.56 % General Government 17.15%Public Safety 44.95%Community Development 0.90%Public Works 31.73%Interest on Long-Term Debt 0.08%Parks and Recreation 5.19% City of Victorville
Management’s Discussion and Analysis
For the year ended June 30, 2024
13 Revenue by Source - Business-Type Activities
Expenses by Function – Business-Type Activities
Charges for Services 73.89%Capital Grants & Contributions 5.91%Taxes & Assessments 13.01%Investment Income 7.19% Sanitary 14.81%Airport 23.64%Solid Waste Management 16.73%Water 32.13%Gas Utility 2.36%Electric Utility 10.33% City of Victorville
Management’s Discussion and Analysis
For the year ended June 30, 2024
14 BUSINESS TYPE ACTIVITIES
During the year ended June 30, 2024, the City’s business-type activities had an increase of $23.8 million in the total net position as compared to fiscal year 2023.
Significant changes in the revenue and expenses within the business-type activities are as follows:
Overall revenues improved by $14.2 million from the prior year. Charges for services increased by $6.1 million in all of the proprietary funds. This increase is due to increased rates per their respective rate study plans and an increase in connections. Overall expenditures for business-type activities increased by $10.9 million. All business-type activities increased with the exception of the Municipal Utilities – Gas and Airport which had a decrease in expenditures in the amount of $729 thousand and $721 thousand respectively. Much of this increase was due to an increase personnel and the increase costs of water production along with operations and maintenance for all proprietary funds due to inflation.
As noted earlier, the City uses fund accounting to provide proper financial management of the City’s resources and to demonstrate compliance with finance-related legal requirements.
MAJOR GOVERNMENTAL FUNDS
General Fund
The General Fund (GF) is the chief operating fund of the City of Victorville. For the purposes of the financial statements, the General Fund is comprised of General Fund, Measure P Fund, Technology Fund Fueling Stations Fund, Victor Valley Transportation Center, and Street Lighting Assessments. Details on revenues and expenditures on each of these funds are found in the supplemental information section of these financial reports. At the end of the current fiscal year, the unassigned fund balance of the General Fund was $132.1 million, while the total fund balance was $134.7 million. This is an increase of $27.5 million in total fund balance from fiscal year 2023. The General Fund Policy requires that the unassigned fund balance represents 17% of the total GF expenditures, at the end of the current fiscal year, the reserve was at 121%.
General Fund revenue increased by $15.7 million during this fiscal year over the last fiscal year, mainly due to the $9.8 million increase in taxes and assessments, and $5.9 million in fines and forfeitures. On the other hand, general fund expenditures increased by $9.1 million as compared to last fiscal year. Major changes were public safety with a $4.4 million increase in expenditures, public works had a $1.7 million expenditure increase, and parks and recreation had an increase of $930 thousand.
Measure P
Measure P is a 1% Transactions and Use Tax adopted by the voters of Victorville in November 2020. The tax went into effect April 1, 2021. Revenue received for this transactions tax in Fiscal Year 2024 was $29.2 million. Per the Public Safety Plan presented to Council in May 2020 and the oversight committee formed to review and comment on revenue and expenditures in this fund, expenditures for the year included public safety staffing of additional police, code enforcement, animal control, and fire departments, as well as several parks’ improvements.
City of Victorville
Management’s Discussion and Analysis
For the year ended June 30, 2024
15 Budget vs. Actual – The General Fund revenue original budget was $119.1 million, and the final budget was adjusted throughout the year to $120.4 million. Actual revenue at the end of the year totaled $141.5 million, which was $21.1 million over the revised budgeted amount. This variance was primarily related to the investment income, taxes and assessments, franchise fees, and miscellaneous revenue coming in higher than anticipated.
The General Fund’s original budget for expenditures was $125.5 million and was adjusted throughout the year to $141 million. This increase was primarily for public safety. Actual expenditures were only $108.9 million with most of the cost savings realized in public safety, public works, and general government.
Capital expenditure actual expenditures were $5.7 million with the balance rolled forward to the Fiscal Year 2024-2025 budget for projects that were not completed in the current fiscal year.
MAJOR ENTERPRISE FUNDS
The major enterprise funds of the City of Victorville are the Victorville Water District (VWD), Southern California Logistic Airport Authority (SCLAA), Municipal Electric Utility, Solid Waste Management, and Sanitary. The Municipal Gas Utility is reported as a non-major enterprise fund. All enterprise funds reported an increase in net position for fiscal year 2024. Other factors concerning the finances of these funds have already been addressed in the discussion of the City’s business-type activities.
The Victorville Water District fund is primarily supported by user charges and other fees. In FY 2024, revenues increased by just under $1 million when compared to the prior year. VWD experienced an increase of $1.1 million in service charges and a slight decrease of $100 thousand in fines and forfeitures.
Expenses increased by $2.4 million from the prior year. While the cost of maintenance and operations rose in large part due to inflation, the major contributing factors were an increase in production costs of $1 million and $1.1 million in personnel.
The Southern California Logistics Airport remained flat in both its revenues and expenditures in FY 2024 as compared to the prior year. Revenues decreased by $500 thousand and expenditures also decreased by $327 thousand. The primary decrease in expenditures was due to a drop in operations and maintenance costs.
The Victorville Municipal Utility Services (VMUS) electric fund experienced a $900 thousand increase in revenues in FY 2024 as compared to FY 2023. This is primarily due to an increase in consumption by VMUS’ industrial customers. The expenses for this fund increased $412 thousand from the prior year.
This is due to a $1.5 million increase in maintenance and operations and offset by a $1 million decrease in production costs and savings.
The City’s Solid Waste fund experienced an increase in revenues of $4.1 million from the prior fiscal year.
This increase is due to the rate schedule and implementing higher rates for FY 2024, ensuring revenue stabilization for the fund. Expenses increased $3.7 million primarily due to higher costs in maintenance and operations as a result of inflation and rate studies completed.
Fiscal Year 2024 implemented a new rate schedule for the Sanitary fund effective December of 2023. The fund saw an increase in revenues in the amount of $1.3 million. This is attributed to the higher rates from the prior year. The increase in revenue was offset by an increase in expenditures in the amount of $2.8 million. This increase can be attributed to an increase in personnel costs due to the cost-of-living adjustment, increased benefits, and a rise in operations and maintenance costs that is primarily the result of inflation.
City of Victorville
Management’s Discussion and Analysis
For the year ended June 30, 2024
16 CAPITAL ASSETS AND DEBT ADMINISTRATION
City of Victorville’s Capital Assets
(Net of depreciation)
(In Thousands)
Capital assets: The City of Victorville’s investment in capital assets for its governmental and business-type activities as of June 30, 2024 amounted to $885.4 million (net of accumulated depreciation and amortization). This investment in capital assets includes land, buildings and improvements, furniture and equipment, computers and communications, vehicles, roads, streets, storm drain, sewer, water and gas lines, intangible assets, SBITAs, and construction in progress. The total increase in the City of Victorville’s investment in capital assets for the current fiscal year is $14.2 million. This is mainly due to an increase of $38.4 million in builiding and improviements, $5.5 million increase in infrastructure, $3.6 million in furniture and equipment, $2.5 million in land, and $1.4 million in vehicles. This was primarily offset by a $39.2 million decrease in Construction in Progress.
Additional information on the City of Victorville’s capital assets can be found in Note 4 of the Notes to the Basic Financial Statements.
202420232024202320242023Land 58,777$ 56,274$ 25,211$ 25,211$ 83,988$ 81,485$ Land Right of Way 180,100 180,002 - - 180,100 180,002 Buildings and Improvements 85,912 41,911 79,785 85,424 165,697 127,334 Furniture and Equipment 8,451 4,617 8,455 8,651 16,906 13,269 Computers and Communications3,647 2,824 162 78 3,809 2,901 Vehicles 3,909 3,148 3,166 2,561 7,075 5,709 Infrastructure 187,261 179,866 185,046 186,982 372,307 366,848 Land Improvement 1,479 2,956 536 536 2,015 3,493 Water Rights - - 21,407 18,785 21,407 18,785 SBITAs 739 1,014 20 32 759 1,046 Leases 197 - - - 197 - Intangible Assets - - 3,955 3,955 3,955 3,955 Idle Assets - - 3,018 3,018 3,018 3,018 Construction in Progress 11,667 46,815 12,510 16,526 24,177 63,341 Total 542,137$ 519,427$ 343,272$ 351,758$ 885,409$ 871,185$ Governmental ActivitiesBusiness-Type ActivitiesTotal City of Victorville
Management’s Discussion and Analysis
For the year ended June 30, 2024
17 City of Victorville’s Outstanding Debt
(In Thousands)
Long-term debt: At the end of the current fiscal year, the City of Victorville had a total outstanding debt of $422 million, an increase of $3.2 million as compared to the prior fiscal year. This increase is primarily due to the increase in the City’s Net Pension liability and offset by claim payable and tax bond allocations.
Additional information on the City of Victorville’s long–term debt can be found in Notes 7 and 8 of the Notes to the Basic Financial Statements.
CONTACTING THE CITY’S FINANCIAL MANAGEMENT
These Basic Financial Statements are intended to provide citizens, taxpayers, investors, and creditors with a general overview of the City’s finances. Questions about this report should be mailed to the Finance Department, at 14343 Civic Drive, Victorville, CA 92392 or emailed to [email protected] .
2024 2023 2024 2023 2024 2023
Compensated Absences 5,638$ 5,147$ 962 $ 889$ 6,600$ 6,035$ SBITAs 700 947 11 -$ 711 947 OPEB Liability 19,708 18,671 16,799 16,598 36,507 35,269 Net Pension Liability 59,576 54,247 30,889 28,017 90,465 82,264 Claim Payable 2,865 1,927 190 1,630 3,055 3,557 Pollution Remediation Obligation 169 551 - - 169 551 Tax Allocation Bond - - 276,889 282,133 276,889 282,133 Certificate of Participation - - 7,700 8,125 7,700 8,125 Refunding Charges & Unamortized
Discount/Premiums - - (94) (49) (94) (49) Total 88,655 81,489 333,347 337,342 422,002 418,831 Governmental
Activities
Business-Type
Activities Total
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18 BASIC
FINANCIAL STATEMENTS
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20 GOVERNMENT-WIDE
FINANCIAL STATEMENTS
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23 City of Victorville
Statement of Net Position
June 30, 2024
Governmental Business-type
Activities Activities Total
ASSETS
Current assets:
Cash and investments 221,590,089 $ 185,080,143 $ 406,670,232 $ Cash with fiscal agent - 30,321,287 30,321,287 Receivables:
Accounts 9,626,767 14,224,786 23,851,553 Interest 2,301,108 664,007 2,965,115 Notes and loans 15,064,651 - 15,064,651 Leases receivable 160,817 7,246,566 7,407,383 Internal balances 1,926,184 (1,926,184) - Due from other governments 10,672,497 985,930 11,658,427 Due from successor agency 13,329,238 - 13,329,238 Inventories 229,448 1,608,222 1,837,670 Prepaid items 2,593,722 - 2,593,722 Land held for resale 1,549,837 - 1,549,837 Total current assets 279,044,358 238,204,757 517,249,115 Noncurrent assets:
Prepaid deposits - 298,205 298,205 Leases receivable 6,008,934 80,781,846 86,790,780 Investment in joint venture - 20,133 20,133 Capital assets:
Nondepreciable 250,543,870 66,637,193 317,181,063 Depreciable 810,271,226 690,246,913 1,500,518,139 Less accumulated depreciation (518,678,354) (413,612,125) (932,290,479) Total capital assets 542,136,742 343,271,981 885,408,723 Total noncurrent assets 548,145,676 424,372,165 972,517,841 Total assets 827,190,034 662,576,922 1,489,766,956
DEFERRED OUTFLOWS OF RESOURCES
Deferred outflows - OPEB related 3,319,626 2,928,124 6,247,750 Deferred outflows - pension related 21,620,390 11,426,184 33,046,574 Deferred charges on refunding - 1,263,381 1,263,381 Total deferred outflows of resources 24,940,016 15,617,689 40,557,705 Primary Government
See accompanying Notes to Basic Financial Statements
24 City of Victorville
Statement of Net Position (Continued)
June 30, 2024
Governmental Business-type
Activities Activities Total
LIABILITIES
Current liabilities:
Accounts payable 17,926,732 10,125,905 28,052,637 Accrued liabilities 1,336,085 - 1,336,085 Interest payable - 1,733,562 1,733,562 Deposits payable 3,299,187 2,850,062 6,149,249 Unearned revenue 13,599,803 1,763,012 15,362,815 Compensated absences - due within one year 2,737,892 695,135 3,433,027 Total OPEB liability - due within one year 369,520 429,787 799,307 Long-term debt - due within one year 761,803 9,736,007 10,497,810 Total current liabilities 40,031,022 27,333,470 67,364,492 Noncurrent liabilities:
Advances from other governments - 11,678,089 11,678,089 Compensated absences 2,899,757 267,255 3,167,012 Total OPEB liability 19,708,402 16,798,859 36,507,261 Net pension liability 59,575,666 30,888,981 90,464,647 Long-term debt 3,167,885 318,770,446 321,938,331 Total noncurrent liabilities 85,351,710 378,403,630 463,755,340 Total liabilities 125,382,732 405,737,100 531,119,832
DEFERRED INFLOWS OF RESOURCES
Deferred inflows - OPEB related 10,356,500 5,390,870 15,747,370 Deferred inflows - pension related 476,568 1,308,583 1,785,151 Deferred inflows - leases 5,762,153 82,769,371 88,531,524 Total deferred inflows of resources 16,595,221 89,468,824 106,064,045
NET POSITION
Net investment in capital assets 541,240,445 48,758,116 589,998,561 Restricted for:
Public safety 66,856 - 66,856 Community development 31,984,639 - 31,984,639 Public works 85,520,111 - 85,520,111 Total restricted 117,571,606 - 117,571,606 Unrestricted 51,340,046 134,230,571 185,570,617 Total net position 710,152,097$ 182,988,687 $ 893,140,784 $ Primary Government
25 City of Victorville
Statement of Activities
For the year ended June 30, 2024
Operating Capital
Charges for Grants and Grants and
Functions/Programs Expenses Services Contributions Contributions Total Governmental activities:
General government 24,483,496 $ 12,992,486 $ 14,097,951 $ - $ 27,090,437$ Public safety 63,932,595 5,613,161 1,022,779 395,626 7,031,566 Community development 1,283,355 8,522,797 2,164,539 964,536 11,651,872 Public works 45,059,175 7,625,296 5,805,247 11,142,077 24,572,620 Parks and recreation 7,341,312 959,930 1,630,924 - 2,590,854 Interest expense 29,445 - - - - Total governmental activities 142,129,378 35,713,670 24,721,440 12,502,239 72,937,349 Business-type Activities:
Water 49,842,565 43,278,742 - 5,314,156 48,592,898 Airport 36,661,844 13,175,442 - 1,723,221 14,898,663 Gas utility 3,657,037 3,973,921 - - 3,973,921 Electric utility 16,027,823 21,121,732 - 1,568,125 22,689,857 Solid waste management 25,949,459 27,464,999 - - 27,464,999 Sanitary 22,968,793 23,218,862 - 1,967,507 25,186,369 Total business-type activities 155,107,521 132,233,698 - 10,573,009 142,806,707 Total primary government 297,236,899$ 167,947,368 $ 24,721,440 $ 23,075,248 $ 215,744,056 $ General Revenues:
Taxes:
Property taxes
Sales taxes
Transactions and use tax
Transient occupancy tax
Franchise taxes
Total taxes
Investment income
Miscellaneous revenues
Gain on disposal of assets
Total general revenues and transfers
Change in net position
Net position - beginning of year
Net position - end of year
Program Revenues
See accompanying Notes to Basic Financial Statements.
26 Governmental Business-Type
Activities Activities Total
2,606,941$ -$ 2,606,941$ (56,901,029) - (56,901,029) 10,368,517 - 10,368,517 (20,486,555) - (20,486,555) (4,750,458) - (4,750,458) (29,445) - (29,445) (69,192,029) - (69,192,029) - (1,249,667) (1,249,667) - (21,763,181) (21,763,181) - 316,884 316,884 - 6,662,034 6,662,034 - 1,515,540 1,515,540 - 2,217,576 2,217,576 - (12,300,814) (12,300,814) (69,192,029) (12,300,814) (81,492,843)
41,397,815 23,442,965 64,840,780
37,483,692 - 37,483,692 29,224,226 - 29,224,226 1,640,447 - 1,640,447 5,033,608 - 5,033,608 114,779,788 23,442,965 138,222,753
6,633,348 12,746,202 19,379,550
525,551 - 525,551 9,978 - 9,978 121,948,665 36,189,167 158,137,832
52,756,636 23,888,353 76,644,989
657,395,461 159,100,334 816,495,795
710,152,097$ 182,988,687$ 893,140,784$
and Changes in Net Position
Net (Expense) Revenue
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28 FUND
FINANCIAL STATEMENTS
Governmental Fund Financial Statements
Proprietary Fund Financial Statements
Fiduciary Fund Financial Statements
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31 City of Victorville
Balance Sheet
Governmental Funds
June 30, 2024
Nonmajor Total
Governmental Governmental
Funds Funds
ASSETS
Cash and investments 124,885,478 $ 96,704,611 $ 221,590,089 $ Accounts receivable 6,733,378 2,893,389 9,626,767 Interest receivable 2,301,108 - 2,301,108 Notes receivable - 15,064,651 15,064,651 Due from other funds 1,247,570 - 1,247,570 Advances to other funds 1,926,184 - 1,926,184 Due from other governments 5,123,751 5,548,746 10,672,497 Leases receivable 6,169,751 - 6,169,751 Due from successor agency - 13,329,238 13,329,238 Inventories 229,448 - 229,448 Prepaid items 455,762 2,137,960 2,593,722 Land held for resale - 1,549,837 1,549,837 Total assets 149,072,430$ 137,228,432 $ 286,300,862 $
LIABILITIES, DEFERRED INFLOWS OF
RESOURCES AND FUND BALANCES
Liabilities:
Accounts payable 4,013,818 $ 13,912,914 $ 17,926,732 $ Accrued liabilities 1,336,085 - 1,336,085 Deposits payable 3,277,504 21,683 3,299,187 Due to other funds - 1,247,570 1,247,570 Unearned revenue 1,304 13,598,499 13,599,803 Total liabilities 8,628,711 28,780,666 37,409,377 Deferred Inflows of Resources
Deferred inflows - leases 5,762,153 - 5,762,153 Deferred inflow - unavailable revenue - 4,225,411 4,225,411 Total deferred inflows of resources 5,762,153 4,225,411 9,987,564 Fund Balances:
Nonspendable:
Advances to other funds 1,926,184 - 1,926,184 Prepaid items 455,762 2,137,960 2,593,722 Inventories 229,448 - 229,448 Restricted:
Public safety - 66,856 66,856 Highways and street projects - 74,156,088 74,156,088 Community development - 31,984,639 31,984,639 Unassigned 132,070,172 (4,123,188) 127,946,984 Total fund balances 134,681 ,566 104,222,355 238,903,921 Total liabilities, deferred inflows of
resources and fund balances 149,072,430$ 137,228,432$ 286,300,862$ General Fund
See accompanying Notes to Basic Financial Statements.
32 Total Fund Balances - Total Governmental Funds 238,903,921$ Capital assets used in governmental activities were not current financial resources. Therefore, they were not reported in the Governmental Funds Balance Sheet. The capital assets were adjusted as follows:
Nondepreciable 250,543,870
Depreciable, net 291,592,872
Unavailable revenues recorded in the fund financial statements resulting from activitie s in which revenues were earned but were not available are reclassified as revenues in the Government-Wide Financial Statements. 4,225,411
In the Government-Wide Financial Statements, deferred employer contributions for OPEB and pension, certain differences between actuarial estimates and actual results, and other adjustments resulting from chan
ges in assumptions and benefits are deferred in the current year.
Deferred outflows of resources related to OPEB 3,319,626 Deferred inflows of resources related to OPEB (10,356,500) Deferred outflows of resources related to pension 21,620,390 Deferred inflows of resources related to pension (476,568) Long-term liabilities were not due and payable in the current period. Therefore, they were not reported in the Governmental Funds Balance Sheet.
Accrued compensated absences - current (2,737,892)
Accrued compensated absences - noncurrent (2,899,757)
Claims payable - current -
Claims payable - noncurrent -
Long-term debt - due within one year (761,803)
Long-term debt - due in more than one year (3,167,885)
Total OPEB liability - current (369,520)
Total OPEB liability - noncurrent (19,708,402)
Net pension liability (59,575,666)
Net Position of Governmental Activities 710,152,097$
City of Victorville
Reconciliation of the Governmental Funds Balance Sheet
to the Government-Wide Statement of Net Position
June 30, 2024
Amounts reported for governmental activities in the statement of net position are different because:
See accompanying Notes to Basic Financial Statements.
33 City of Victorville
Statement of Revenues, Expenditures and Changes in Fund Balances Governmental Funds
For the year ended June 30, 2024
REVENUES:
Taxes and assessments 102,621,091 $ - $ - $ - $ Licenses and permits 3,880,185 - - -
Intergovernmental 171,736 - - -
Charges for services 20,247,580 - - -
Fines and forfeitures 1,428,089 - - -
Investment income (loss) 6,778,680 - - -
Other 875,671 ---
Total revenues 136,003,032 - - - EXPENDITURES:
Current:
General government 20,615,557 - - -
Public safety 62,547,882 - - -
Community development 7,817 - - -
Public works 13,234,860 - - -
Parks and recreation 6,438,44
1 ---
Capital outlay 5,711,290 - - -
Debt service:
Principal 24,348 - - -
Interest and loan fees 3,652 - - -
Principal - SBITA 245,201 ---
Interest - SBITA 25,722 - - -
Total expenditures 108,854,770 - - -
REVENUES OVER (UNDER)
EXPENDITURES 27,148,262 - - - OTHER FINANCING SOURCES (USES):
Transfers in 311,095 - - -
Transfers out ----
Lease financing 220,464 - - -
Proceeds from sale of property 62 - - -
Total other financing sources (uses) 531,621 - - - Net change in fund balances 27,679,883 - - - FUND BALANCES:
Beginning of year 107,156,268 29,764,359 244,872 (152,292 )
Restatement - error corrections (154,585) ---
Restatement - change in reporting entity - (29,764,359 ) (244,872) 152,292 Beginning of year, as restated 107,001,683 - - -
End of year 134,681,566$ - $ - $ - $ Special Revenue Funds
General Fund
Housing Asset
Successor
Other State /
Local Grants
COVID-19
Funds
See accompanying Notes to Basic Financial Statements.
34 Capital Project Fund
Nonmajor Total
Governmental Governmental
Funds Funds
-$ 15,815,474$ 118,436,565 $ - - 3,880,185
- 35,170,107 35,341,843
- 10,284,349 30,531,929
- 66,198 1,494,287
- 4,636,015 11,414,695
- 39,473 915,144
- 66,011,616 202,014,648 - 532,038 21,147,595
- 386,57
1 62,934,453
- 1,250,240 1,258,057
- 17,291,922 30,526,782
- 28,654 6,467,095
- 31,595,417 37,306,707
- - 24,348
- - 3,652
- 1,317 246,518
-7 1 25,793
- 51,086,230 159,941,000 - 14,925,386 42,073,648 - - 311,095
- (311,095
) (311,095)
- - 220,464
- 9,916 9,978
- (301,179) 230,442 - 14,624,207 42,304,090 25,045,007 34,541,617 196,599,83 1
- 154,585 -
(25,045,007) 54,901,946 -
- 89,598,148 196,599,83 1
-$ 104,222,355$ 238,903,92 1$ Capital Impact
Facilities
See accompanying Notes to Basic Financial Statements.
35 City of Victorville
Reconciliation of the Governmental Funds Statement of Revenues, Expenditures and Changes in Fund Balances to the Government-Wide Statement of Activities For the year ended June 30, 2024
Net Change in Fund Balances - Total Governmental Funds 42,304,090$ Governmental fund s reported capital outla y as expenditures. However, in th e Government-Wide Statement of Activities, the cost of those assets was allocated over their estimated lives as depreciation expense. 43,438,163 Depreciation an d amortization expens e on cap ital assets was reported int he Government-Wide Statement o f Activities, but did not require the use of current financial resources. Therefore, depreciation expense was not reported as expenditures in the governmental funds. (20,728,608) Accrued compensated leave payments were reported as expenditures in the governmental funds, however expense is recognized in the Government-Wide Statement of Activities based on earned leave accruals. (490,940) liabilities int he Government-Wide Statement of Net Position. Repayment o f debtw a s an expenditure in governmental funds, but the repayment reduced long-term liabilities in the Government-Wide Statement of Net Position.
Long-term debt repayments 270,866
Issuance of long-term debt (220,464)
Pollution remediation 382,156
Claims payable did not require current financial resources. Therefore, claims payable were not reported as a liability in the governmental funds.
(938,138)
Unavailable revenues recorded int he fund financial statements resulting from act ivities inw hich revenues were earned but were not available are reclassified as revenues in the Government-Wide Financial Statements. (7,138,612) Current year employer OPEB contributions are recorded as expenditures int he governmental funds, however, these amounts are reported as a deferred outflow of resources in the Government-Wide Statement of Net Position. 478,364 OPEB expens e is reported in t he Government-Wide Statement o f Activities does not requir e the use of current financial resources, and therefore is not reported as expenditures in governmental funds. (853,310) Current yea r employer pension contr ibutions are recorded as expenditures int he governmental funds, however, these amounts are reported as a deferred outflow of resources in the Government-Wide Statement of Net Position. 7,470,411 Pension expens e is reported int he Government-Wide Statement o f Activities does not requ ire the use of current financial resources, and therefore is not reported as expenditures in governmental funds. (11,217,342) Change in Net Position of Governmental Activities 52,756,636$ Amounts reported for governmental activities in the Government-Wide Statement of Activities were different because:
See accompanying Notes to Basic Financial Statements.
36 City of Victorville
Proprietary Funds
For the Year Ended June 30, 2024
Major Proprietary Funds:
Victorville Water District Fund
The Victorville Water District is a subsidiary district of the City of Victorville that was created by LAFCO to account for the consolidated operation and maintenance of the City’s Water Department, Baldy Mesa Water District, and Victor Valley Water District. This fund is supported by user charges and other fees. The City includes the Industrial Wastewater Treatment Plant asset within the scope of the Victorville Water District Fund because of its importance in providing reclaimed and recycled water for public and private uses. The Victorville Water District has imposed connection fees to finance the acquisition and replacement costs of this plant.
Southern California Lo
gistics Airport Authority Fund (SCLAA)
Accounts for both operation and capital acquisition of the activities surrounding the airport. The former George Air Force Base now known as Southern California Logistics Airport Authority is a joint powers authority formed by the City of Victorville and the Victorville Redevelopment Age ncy. In 2012, the Victorville Water District was added as a member of the JPA, shortly thereafter, the Victorville Redevelopment Agency was removed as a result of the dissolution of all Redevelopment Agencies. The authority was created to effectuate the redevelopment of the former base and certain properties within an eight-mile radius of the boundaries of the airport. The airport funding sources comprised of federal grants, charges for services, and tax increment revenues passed through from the Victor Valley Economic Development Authority (VVEDA).
Electric Utility Fund
Accounts for t h eo p e r a t i o n ,m a i n t e n a n c e ,a n dc a p i t a la s s e ts of the Cit y’s electric utilit y,w h i ch is funded b y user charges, other fees, and loans.
Solid Waste Mana
gement Fund
Accounts for activities in the following programs: Solid Waste Management, Source Reduction and Recycling, Landfill Mitigation, Household Hazardous Waste, and the California Department of Conservation Grants.
Sanitary Fund
The City has defined the Sanitary Fund to account for the collection of sewage from the point of origin to be conveyed to the point of treatment or disposal. This fund includes infrastructure of pipes, pumps, and channels to collect and convey sewage to treatment or disposal. The fund provide s for collection of revenues from customers and provides payment for maintenance of infrastructure and payment of contractors for disposal. Revenue received is comprised of sewer user fees and connection fees.
Nonmajor Proprietary Fund
:
Gas Utility Fund
Accounts for the operatio n and maintenance, and capital asset s of the Cit y’s gas utility,w h i ch is funded b y user charges, other fees, and loans.
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39 City of Victorville
Statement of Net Position
Proprietary Funds
June 30, 2024
ASSETS
Current Assets:
Cash and investments 85,120,29 9$ 41,290,155$ 24,836,627$ 12,662,771$ Cash with fiscal agent 836,588 26,097,008 3,387,691 -
Accounts receivable 5,640,186 401,630 1,833,486 3,302,787 Interest receivable 371,279 287,912 - 4,816
Due from other governments 28,707 864,253 - 92,970
Leases receivable - 7,246,566 --
Inventory and other assets 1,604,610 3,612 - -
Total current assets 93,601,669 76,191,136 30,057,804 16,063,344 Noncurrent:
Prepaid deposits 51,763 4,149 234,150 908
Advances to other funds - 1,600,000 --
Leases receivable - 77,962,659 - 2,819,187
Investment in joint venture --- 2 0,133
Capital assets:
Nondepreciable capital assets 37,054,907 15,760,072 4,913,547 518,565 Depreciable capital assets 285,159,860 299,509,331 23,298,671 5,761,125 Accumulated depreciation (165,021,497) (197,913,004) (14,825,274) (4,357,837) Net capital assets 157,193,270 117,356,399 13,386,944 1,921,853 Total noncurrent assets 157,245,033 196,923,207 13,621,09 4 4,762,081 Total assets 250,846,702 273,114,343 43,678,898 20,825,425
DEFERRED OUTFLOWS OF RESOURCES
Deferred outflows - OPEB related 2,287,14 9 237,333 67,093 106,482 Deferred outflow - pension related 6,305,417 1,768,477 615,287 861,359 Deferred charge on refunding - 1,263,381 --
Total deferred outflows of resources 8,592,566 3,269,191 682,380 967,841
LIABILITIES
Current liabilities:
Accounts payable 2,857,836 594,660 799,200 3,227,769
Interest payable 153,385 1,197,937 382,229 -
Prepaid water connection fees ----
Deposits payable 1,748,554 742,742 289,984 3,139
Unearned revenue - 850,360 912,652 -
Compensated absences - due within one year 561,302 133,833 - - Total OPEB liability - due within one year 338,738 8,504 580 22,936 Long-term debt - due within one year 454,620 7,245,000 1,595,000 - Total current liabilities 6,114,435 10,773,03 6 3,979,645 3,253,844 Noncurrent liabilities:
Advances from other funds - - 1,926,18 4 -
Advances from other governments - 11,678,089 --
Compensated absences - noncurrent 154,792 112,463 - -
Net pension liability 17,610,716 4,930,171 1,531,378 2,281,486 Total OPEB liability 11,690,747 2,115,912 550,666 873,100 Long-term debt 7,329,311 267,735,859 42,955,276 -
Total noncurrent liabilities 36,785,56 6 286,572,494 46,963,504 3,154,586 Total liabilities 42,900,001 297,345,530 50,943,149 6,408,430
DEFERRED INFLOWS OF RESOURCES
Deferred inflows - OPEB related 3,234,388 762,29 1 249,114 346,018 Deferred inflows - pension related 851,599 183,799 52,252 74,902 Deferred inflows - leases - 80,139,808 - 2,629,563
Total deferred inflows of resources 4,085,987 81,085,898 301,366 3,050,483
NET POSITION
Net investment in capital assets 149,171,073 (130,492,014) (25,123,724) 1,921,853 Unrestricted 63,282,207 28,444,12 0 18,240,487 10,412,500 Total net position 212,453,280$ (102,047,894) $ (6,883,237) $ 12,334,353 $ Victorville Water
District
Southern California
Logistics Airport
Authority
Electric
Utility Fund
Solid Waste
Management
See accompanying Notes to Basic Financial Statements.
40 Totals
17,385,160$ 3,785,131$ 185,080,143$ - - 30,321,287
2,904,889 141,808 14,224,786
- - 664,007
- - 985,930
- - 7,246,566
- - 1,608,222
20,290,049 3,926,939 240,130,941
3,242 3,993 298,205
- - 1,600,000
- - 80,781,846
- - 20,133
7,050,988 1,339,114 66,637,193
72,584,065 3,933,86 1 690,246,913
(29,898,622) (1,595,891) (413,612,125)
49,736,431 3,677,084 343,271,981
49,739,673 3,681,077 425,972,165
70,029,722 7,608,016 666,103,106 216,899 13,168 2,928,124
1,765,597 110,047 11,426,184
- - 1,263,381
1,982,496 123,215 15,617,689 2,482,446 163,994 10,125,905
11 - 1,733,562
---
11,188 54,455 2,850,062
- - 1,763,012
- - 695,135
59,029 - 429,787
441,387 - 9,736,007
2,994,061 218,449 27,333,470
- 1,600,000 3,526,184
- - 11,678,089
- - 267,255
4,362,847 172,383 30,888,981
1,462,912 105,522 16,798,859
750,000 - 318,770,446
6,575,759 1,877,905 381,929,814
9,569,820 2,096,354 409,263,284 754,086 44,973 5,390,870
139,097 6,934 1,308,583
- - 82,769,37 1
893,183 51,907 89,468,824 49,603,844 3,677,084 48,758,116
11,945,371 1,905,886 134,230,571
61,549,215$ 5,582,970 $ 182,988,687 $ Sanitary
Fund
Nonmajor
Gas
Utility Fund
See accompanying Notes to Basic Financial Statements.
41 City of Victorville
Statement of Revenues, Expenses and Changes in Net Position Proprietary Funds
For the year ended June 30, 2024
OPERATING REVENUES:
Charges for services 41,499,751$ 12,298,608$ 20,830,093$ 26,850,902$ Pass-Thru charges for services 1,149,312 - - -
Fines and forfeitures 386,446 25,274 - 339,755
Other 243,233 851,560 291,639 274,342
Total operating revenues 43,278,742 13,175,442 21,121,732 27,464,999 OPERATING EXPENSES:
Personnel services 12,737,893 3,664,583 1,427,366 1,870,220 Maintenance and operations 19,532,107 7,034,343 2,825,644 23,646,782 Production costs 6,411,631 - 8,527,535 -
Pass-Thru production costs 1,178,512 - - -
Depreciation 6,570,505 9,480,389 1,128,608 113,195 Total operating expenses 46,430,648 20,179,315 13,909,153 25,630,197 Operating income (loss) (3,151,906) (7,003,873) 7,212,579 1,834,802 NONOPERATING REVENUES (EXPENSES):
Change in investment in joint ventures - - - (320,097)
Property taxes 1,567,817 21,875,148 - -
Investment income 5,013,463 4,998,166 1,233,176 574,391 Interest expense (1,387,860) (16,804,585) (2,118,670) - Other nonoperating revenues (expenses) (2,024,057) 322,056 - 835 Total nonoperating revenues (expenses) 3,169,363 10,390,785 (885,494) 255,129 Income before contributions and transfers 17,457 3,386,912 6,327,085 2,089,931 CONTRIBUTIONS AND TRANSFERS:
Transfers in 25,713 - - -
Transfers out ----
Connection fees 4,242,660 - - -
Alternate water source fees 484,220 - - -
Capital restricted use fees 587,276 - - -
Capital contributions - - 1,568,125 -
Capital grants - 1,723,221 --
Total contributions and transfers 5,339,869 1,723,221 1,568,125 - Change in net position 5,357,326 5,110,133 7,895,210 2,089,931 NET POSITION:
Beginning of year 207,095,954 (107,158,027 ) (14,778,447) 10,244,422 End of year 212,453,280$ (102,047,894 )$ (6,883,237)$ 12,334,353$ Victorville Water
District
Southern California
Logistics Airport
Authority
Electric
Utility Fund
Solid Waste
Management
See accompanying Notes to Basic Financial Statements.
42 Totals
22,821,100$ 3,973,915 $ 128,274,369 $
- - 1,149,312
345,859 - 1,097,334
51,903 6 1,712,683
23,218,862 3,973,921 132,233,698
4,229,848 374,026 24,303,936
17,251,802 319,176 70,609,854
- 2,753,415 17,692,581
- - 1,178,512
1,487,062 128,220 18,907,979
22,968,712 3,574,837 132,692,862
250,150 399,084 (459,164)
- - (320,097)
- - 23,442,965
745,291 181,715 12,746,202
(81) (82,200) (20,393,396)
-- (1,701,166)
745,210 99,515 13,774,508
995,360 498,599 13,315,344
- - 25,713
(25,713) -( 25,713)
1,902,441 - 6,145,101
- - 484,220
- - 587,276
65,066 - 1,633,191
- - 1,723,221
1,941,794 - 10,573,009
2,937,154 498,599 23,888,353
58,612,061 5,084,371 159,100,334
61,549,215$ 5,582,970 $ 182,988,687 $
Nonmajor
Gas
Utility Fund
Sanitary
Fund
See accompanying Notes to Basic Financial Statements.
43 City of Victorville
Statement of Cash Flows
Proprietary Funds
For the year ended June 30, 2024
CASH FLOWS FROM OPERATING ACTIVITIES:
Cash received from customers 45,927,271$ 5,152,631$ 22,671,277$ 26,542,889$ Cash payments to employees for services (11,592,107) (3,294,872) (1,292,334) (1,678,506) Cash payments to suppliers for goods and services (29,402,164) (6,823,614) (12,264,933) (22,218,592) Net cash provided (used) by operating activities 4,933,000 (4,965,855) 9,114,010 2,645,791 CASH FLOWS FROM NONCAPITAL FINANCING ACTIVITIES:
Cash received from other governments 1,567,817 22,286,148 - - Cash received from other funds for advances - 400,000 - - Cash paid to other funds for advances - - (990,296) - Cash received from other funds 25,713 - - - Cash paid to other funds - - - -
Net Cash Provided (Used) by
Noncapital Financing Activities 1,593,530 22,686,148 (990,296) - CASH FLOWS FROM CAPITAL AND RELATED FINANCING ACTIVITIES:
Capital grant
s - 1,723,221 - -
Cash received from leases and rent - 5,768,668 - 6,671
Cash payments to acquire capital and other assets (3,447,756) (3,157,971) (23,884) (726,527) SBITA principal payments (9,464) - - -
Principal paid on capital-related debt (431,193) (6,885,000) (1,655,183) - Interest paid on capital-related debt (1,395,504) (14,966,860) (2,093,464) - Interest paid on interfund advance - - -
Net Cash Used by Capital and Related
Financing Activities (5,283,917) (17,517,942) (3,772,531) (719,856) CASH FLOWS FROM INVESTING ACTIVITIES:
Interest Received on Investment
s 4,891,054 4,846,482 1,233,176 569,575 Net cash provided by (used) by investing activities 4,891,054 4,846,482 1,233,176 569,575 NET INCREASE IN CASH AND CASH EQUIVALENTS 6,133,667 5,048,833 5,584,359 2,495,510 CASH AND CASH EQUIVALENTS - Beginning of year 79,823,220 62,338,330 22,639,959 10,167,261 CASH AND CASH EQUIVALENTS - End of year 85,956,887$ 67,387,163$ 28,224,318$ 12,662,771$ Victorville Water
District
Southern California
Logistics Airport
Authority
Electric
Utility Fund
Solid Waste
Management
See accompanying Notes to Basic Financial Statements.
44 Totals
24,738,058$ 4,081,437$ 129,113,563$
(5,418,451) (351,787) (23,628,057)
(16,666,071) (3,141,919) (90,517,293)
2,653,536 587,731 14,968,213
-
-
23,853,965
-
-
400,000
-
(400,000)
(1,390,296)
-
- 25,713
(25,713) -
(25,713)
(25,713) (400,000) 22,863,669
-
-
1,723,221
-
-
5,775,339
(1,693,681) (1,371,959) (10,421,778)
(1,281) -
(10,745)
1,190,000 -
(7,781,376)
(70)
-
(18,455,898)
(82,200) (82,200)
(505,032) (1,454,159) (29,253,437)
745,291 181,715 12,467,293
745,291 181,715 12,467,293
2,868,082 (1,084,713) 21,045,738
14,517,078 4,869,844 194,355,692
17,385,160$ 3,785,131$ 215,401,430$
Nonmajor
Gas
Utility Fund
Sanitary
Fund
45 City of Victorville
Statement of Cash Flows (Continued)
Proprietary Funds
For the year ended June 30, 2024
RECONCILIATION OF CASH AND CASH
EQUIVALENTS TO STATEMENT OF NET POSITION
Operating income (loss) (3,151,906) $ (7,003,873)$ 7,212,579$ 1,834,802$ Adjustments to reconcile operating income (loss) to
net cash provided by (used in) operating activities:
Depreciation 6,570,505 9,480,389 1,128,608 113,195 Operating rental and lease revenue -
(7,431,065)
-
(63,688)
Nonoperating miscellaneous revenue (expense)
and capital contributions 3,290,099 322,056
1,568,125 835
(Increase) decrease in assets:
Accounts receivable, net (463,405) (10,854) (145,724) (833,433) Due from other governments (8,761) (711,781) - (18,797)
Inventory and other assets (737,676) 10,266 - -
Prepaid deposits (23,457) 51,445 (124,380) (99) Deferred outflows - OPEB 420,465 30,270 12,333 15,398 Deferred outflows - pension (209,939) (59,265) (25,456) (32,541) Increase (decrease) in liabilities:
Accounts payable (1,518,781) 149,018 (787,374) 1,428,289 Deposits payable (169,404) 22,046 127,144 (7,027) Unearned revenue -
(213,213)
-
-
Compensated absences 42,912 30,745
-
-
Claims payable -
-
-
-
Total OPEB liability 367,522 84,332 31,127 42,495 Net pension liability 1,453,978 426,483 173,732 240,736 Deferred inflows - OPEB (750,950) (92,549) (35,097) (46,753) Deferred inflows - pension (178,202) (50,305) (21,607) (27,621) Net cash provided by (used in) operating activities 4,933,000$ (4,965,855)$ 9,114,010$ 2,645,791$ NONCASH TRANSACTIONS:
Interest accretion expenses -$
1,641,446$ -$
-$
A
mortization of bond discounts -
91,867
-
-
Victorville Water
District
Southern California
Logistics Airport
Authority
Electric
Utility Fund
Solid Waste
Management
See accompanying Notes to Basic Financial Statements.
46 Totals
250,150$ 399,084$ (459,164)$
1,487,062 128,220 18,907,979
-
-
(7,494,753)
1,967,507 -
7,148,622
(447,001) 54,185 (1,846,232)
-
-
(739,339)
-
-
(727,410)
(339)
(3,993)
(100,823)
39,097 1,967
519,530
(72,680) (4,120)
(404,001)
586,070 (65,335)
(208,113)
(1,310) 53,331
24,780
-
-
(213,213)
-
-
73,657
(1,630,000) -
(1,630,000)
100,021 5,027 630,524
548,998 28,510 2,872,437
(112,347) (5,648) (1,043,344)
(61,692) (3,497) (342,924)
2,653,536$ 587,731$ 14,968,213$
-$
-$
-$
-
-
-
Nonmajor
Gas
Utility Fund
Sanitary
Fund
47 This page intentionally left blank
48 City of Victorville
Statement of Fiduciary Net Position
Fiduciary Funds
For the year ended June 30, 2024
Private Purpose
Trust Fund
Successor
Custodial Agency of th e
Funds Former RDA
ASSETS
Cash and investments 591,146$ 3,812,536 $ Restricted assets:
Cash with fiscal agent 635,654 2,035,827
Accounts receivable 2,793 -
Land held for resale - 1,379,917
Total assets 1,229,593 7,228,280
LIABILITIES
Accounts payable 829 5,790
Interest payable - 119,103
Due to The City - 13,329,238
Bonds payable:
Due within one year - 1,745,000
Due in more than one year - 24,405,000
Total liabilities 829 39,604,131
NET POSITION
Restricted for:
Individuals, organizations, and other governments 1,228,764 - Held in trust for private purposes - (32,375,851 )
Total Net Position 1,228,764$ (32,375,851)$ See accompanying Notes to Basic Financial Statements.
49 City of Victorville
Statement of Changes in Fiduciary Net Position
Fiduciary Funds
For the year ended June 30, 2024
Private Purpose
Trust Fund
Successor
Custodial Agency of th e
Funds Former RDA
ADDITIONS:
RPTTF distributions -$ 4,874,799$ Property assessments collected 471,650 -
Investment income 52,392 637,335
Total additions 524,042 5,512,134
DEDUCTIONS:
Community development 24,386 684,884
Payments on special assessment debt 441,329 -
Interest - 1,794,677
Total deductions 465,715 2,479,561
Change in net position 58,327 3,032,573 NET POSITION:
Beginning of year 1,170,437 (35,408,424 )
End of year 1,228,764$ (32,375,851)$
See accompanying Notes to Basic Financial Statements.
50 NOTES TO BASIC
FINANCIAL STATEMENTS
51 This page intentionally left blank
52 City of Victorville
Notes to Basic Financial Statements
For the Year Ended June 30, 2024
1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
The financial statements of the City of Victorville, Calif ornia (the City), have been prepared in accordance with generally accepted accounting principles (U .S. GAAP) as applied to government units. The Governmental Accounting Standards Board (GASB) is the accepted standard-setting body for establishing governmental accounting and financial reporting princi ples. The more significant of the City’s accounting policies are described below.
A. Financial Reporting Entity
The City of Victorville is situated approximatel y 97 miles northeast of Los Angeles in Southern California’s Mojave Desert. The City was incorporated in 1962 and had an estimated population on June 30, 2024 of 138,869. On July 26, 2008, the City became a charter City that operates under the Council- Manager form of government, with five elected Council members served by a full-time City Manager and staff. At June 30, 2024, the City’s staff comprised of 461 full- and 76 part-time employees who were responsible for the City-provided services.
The accounting policies of the City conform to U.S. GAAP as applicable to governments. These financial statements present the City of Victorville and its component units, entities for which the City is considered to be financially accountable. The City is considered to be financially accountable for an organization if the City appoints a voting majority of that organizat ion’s governing body and the City is able to impose its will on that organization or there is a potentia l for that organization to provide specific financial benefits to or impose specific financial burdens on th e City. The City is also considered to be financially accountable for an organization if that organization is fiscally dependent (i.e., it is unable to adopt its budget, levy taxes, set rates or charges, or issue bonded debt without approval from the City). In certain cases, other organizations are included as component units if the nature and significance of their relationship with the City are such that their exclusion would cause the City’s financial statements to be misleading or incomplete.
Based upon the above criteria, the component units of the City include the Southern California Logistics Airport Authority (SCLAA) and the Victorville Water District.
Since City Council serves as the governing board for the SCLAA and Victorville Water District, the component units are considered to be blended component units. Blended component units, although legally separate entities, are in substance, part of the City’s operations and so data from these units are reported with the interfund data of the primary government. The SCLAA and the Victorville Water District issue separate component unit financial statements. Upon completion, the financial statements of these component units can be obtained at the City of Victorville, located at 14343 Civic Drive, Victorville, CA 92392.
53 City of Victorville
Notes to Basic Financial Statements
For the Year Ended June 30, 2024
1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, Continued A. Financial Reporting Entity, Continued
A brief description of the component units follows:
Southern California Logistics Airport Authority (SCLAA) The SCLAA is a joint powers authority (JPA) formed in 1997 between the City of Victorville and the former Redevelopment Agency of Victorville to provide for the coordination of long-range planning of the territory of George Air Force Base. In 2012, the Victorville Water District was added as a member of the JPA, shortly thereafter, the Victorville Redevelopment Agency was removed as a result of the dissolution of all Redevelopment Agencies. SCLAA has a financial benefit/burden relationship with the City and the financial data and transactions are included as an enterprise fund of the City. SCLAA prepares a budget in sufficient detail to constitute an operating outline for the source and amount of funds available to SCLAA and expenditures to be made during the ensuing fiscal year. SCLAA revenues consist primarily of grants and loans received by SCLAA an d from profits, income, sales proceeds, interest earnings from leases and land sales, and tax increm ent revenues passed through from the Victor Valley Economic Development Authority (VVEDA).
Victorville Water District
On August 15, 2007, the Victor Vall ey Water District and the Baldy Mesa Water District were approved to be consolidated into a subsidiary district of the City of Victorville (the City), known as the Victorville Water District (District, per Resolution No. 2977 of the Executive Officer of the Local Agency formation Commission (LAFCO) of San Bernardino County), which adopted a change of organization without election. All of the liabilities including debt obligations of the Victor Valley Water District and the Baldy Mesa Water District were assumed by this subsidiary district and the City effective July 1, 2007 upon consolidation.
Upon consolidation July 1, 2007 of the two districts the City consolidated the operations and activities of its Water Department and Water Funds into the district to serve all of the water customers of the City of Victorville under this District. The basic operations of the District are financed by user charges plus capital contributions to finance growth of the water delivery system. The District is governed by a five-member Board of Directors (the City Council), each holding staggered four-year terms.
On December 21, 2011, Local Agency Formation Commission approved Resolution No. 3154 that ordered the change of organization for the Victorville Water District. The Commission approved the activation of sewer function and services within the boundaries of the Victorville Water District and determined, pursuant to Government Code Section 56824.14 that the service will be repaid for its costs in operating the SCLA Industrial Wastewater Treatment Plant and that the mechanism for repayment of the funds expended in the construction and development of the facility will be returned to the District. Victorville Water District has a financial benefit/burden relationship with the City and the financial data and transactions are included as an enterprise fund of the City. 54 City of Victorville
Notes to Basic Financial Statements
For the Year Ended June 30, 2024
1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, Continued B. Basis of Accounting and Measurement Focus
The basic financial statements of the City are composed of the following:
x Government-wide financial statements
x Fund financial statements
x Notes to the basic financial statements
The accounting and financial reporting treatment is determined by the applicable measurement focus and basis of accounting. Measurement focus indicates the type of resources being measured such as current financial resources or economic resources. The basis of accounting indicates the timing of transactions or events for recognition in the financial statements.
Government-Wide Financial Statements
While separate government-wide and fund financial statements are presented, they are interrelated. In the government-wide financial statements, the governme ntal activities column incorporates data from governmental funds while business-type activities incorporate data from the government’s enterprise funds.
Government-wide financial statements are presented using the economic resources measurement focus and the accrual basis of accounting. Under the economic resources’ measurement focus, all (both current and long-term) economic resources and obligations of the reporting government are reported in the government-wide financial statements. Basis of accounting refers to when revenues and expenditures are recognized in the accounts and reported in the financial statements. Under the accrual basis of accounting, revenues are recorded when earned and expenses are recorded when a liability takes place, regardless of the timing of related cash flows. Revenues, expenses, gains, losses, assets, and liabilities resulting from exchange and exchange-like transactions are recognized when the exchange takes place. Revenue from property taxes is recognized in the fiscal year in which the taxes are levied. Grants and similar items are recognized as revenue as soon as the eligibility requirements imposed by the provider have been satisfied.
Unbilled receivables are recorded as revenues when the services are provided.
Government-wide financial statements display information about the reporting government as a whole, except for its fiduciary activities. These statements include separate columns for the governmental and business-type activities of the primary government (including its blended component units), as well as its discretely presented component units. The City has no discretely presented component units.
Eliminations have been made in the statement of activities so that certain allocated expenses are recorded only once (by the function to which they were allo cated). However, general government expenses have not been allocated as indirect expenses to the various functions of the City.
The statement of activities demonstrates the degree to which direct expenses of a given function or segment is offset by program revenues. Direct expenses are those that are clearly identifiable with a specific function or segment. The types of transactions reported as program revenues of the City are reported in three categories:
x Charges for services,
x Operating grants and contributions, and
x Capital grants and contributions.
55 City of Victorville
Notes to Basic Financial Statements
For the Year Ended June 30, 2024
1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, Continued B. Basis of Accounting and Measurement Focus, Continued Charges for services include revenues from the reporting government’s citizenry who purchase, use, or directly benefit from goods, services, or privileges provided by a given function. Grants and contributions include revenues restricted to meeting the operationa l or capital requirements of a particular function.
Program revenues are netted with program expenses in the statement of activities to present the net cost of each program. Taxes and other items not included among program revenues are reported instead as general revenues.
As a general rule the effect of interfund activity has been eliminated from the government-wide financial statements. Amounts paid to acquire capital assets are capitalized as assets in the government-wide financial statements, rather than reported as an expe nditure. Proceeds of long-term debt, acquisitions of leases and SBITAs are recorded as a liability in the government-wide financial statements, rather than as an other financing source. Amounts paid to reduce long-term indebtedness of the reporting government are reported as a reduction of the related liability, rather than as an expenditure. Bond premiums and discounts are deferred and amortized over the life of the bonds using the straight-line method for bonds issued through 2021 and the effective interest method for bonds issued thereafter. Bonds payable are reported net of the applicable bond premium or discount. Issuance costs, whether or not withheld form the actual debt proceeds received, are reported as debt service expenses.
Fund Financial Statements
The underlying accounting system of the City is organized and operated on the basis of separate funds, each of which is considered to be a separate accounting entity. The operations of each fund are accounted for with a separate set of self-balancing accounts that comprise its assets, deferred outflows of resources, liabilities, deferred inflows of resources, fund eq uity, revenues and expenditures, or expenses, as appropriate. Governmental resources are allocated to and accounted for in individual funds based upon the purposes for which they are to be spent and the means by which spending activities are controlled.
Fund financial statements for the primary government’s governmental, proprietary, and fiduciary funds are presented after the government-wide financial statements. These statements display information about major funds individually and nonmajor funds in the aggregate for governmental and enterprise funds. Fiduciary statements include financial inform ation for the City’s fiduciary activities. Fiduciary funds of the City primarily represent assets held by the City in a custodial capacity for other individuals or organizations.
56 City of Victorville
Notes to Basic Financial Statements
For the Year Ended June 30, 2024
1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, Continued B. Basis of Accounting and Measurement Focus, Continued Governmental Funds
In the fund financial statements, governmental fund s are presented using the modified-accrual basis of accounting. Their revenues are recognized when they become measurable and available as net current assets. Measurable means that the amounts can be estimated, or otherwise determined. Available means that the amounts were collected during the reporting period or soon enough thereafter to be available to finance the expenditures accrued for the reporting period. The City uses a 60-day availability period. The City accrues the following revenue types: taxes, licenses, intergovernmental revenues, fines and forfeitures, and other miscellaneous revenues. Exchange transactions are recognized as revenues in the period in which they are earned (i.e., the related goods or services are provided). Locally imposed derived tax revenues are recognized as revenues in the period in which the underlying exchange transaction upon which they are based takes place. Imposed nonexchange transactions are recognized as revenues in the period for which they were imposed. If the period of use is not specified, they are recognized as revenues when an enforceable legal claim to the revenues arises or when they are received, whichever occurs first.
Government-mandated and voluntary nonexchange tran sactions are recognized as revenues when all applicable eligibility requirements have been met.
Amounts expended to acquire capital assets are recorded as expenditures in the year that resources were expended, rather than as fund assets. The proceeds of long-term debt and acquisitions under leases and SBITAs are recorded as an other financing sources rather than as a fund liability. Amounts paid to reduce long-term indebtedness are reported as fund expenditures.
In the fund financial statements, governmental funds are presented using the current financial resources measurement focus. This means that only current assets, liabilities, and deferred inflows of resources are generally included on their balance sheets. The report ed fund balance is considered to be a measure of “available spendable resources.” Governmental fund operating statements present increases (revenues and other financing sources) and decreases (expenditures and other financing uses) in fund balance.
Accordingly, they are said to present a summary of sources and uses of “available spendable resources” during a period.
Because of their spending measurement focus, expenditure recognition for governmental fund types excludes amounts represented by noncurrent liabilities. Since they do not affect fund balance, such long- term amounts are not recognized as governmental fund type expenditures or fund liabilities. Noncurrent portions of long-term receivables are reported on their balance sheets in spite of their spending measurement focus.
Governmental Fund Balances
Fund balances are reported in the fund statements in the following classifications:
Nonspendable Fund Balance
This includes amounts that cannot be spent because they are either not physically held in spendable form (such as prepaid items and inventory for all governmental funds, and advances to other funds for the general fund only) or are legally or contractually required to be maintained intact (such as endowments). 57 City of Victorville
Notes to Basic Financial Statements
For the Year Ended June 30, 2024
1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, Continued B. Basis of Accounting and Measurement Focus, Continued Spendable Fund Balance
¾ Restricted Fund Balance – This includes amounts that can be spent only for specific purposes stipulated by legal requirements imposed by other governments, external resource providers, or creditors. City Council imposed restrictions do not create restricted fund balance unless the legal document that initially authorized the revenue (associated with that portion of fund balance) also included language that specified the limited use for which the authorized revenues were to be expended.
¾ Committed Fund Balance – This includes amounts that can only be used for specific purposes pursuant to constraints imposed by formal action of the City Council. Those committed amounts cannot be used for any other purpose unless the City Council removes or changes the specified use by taking the same type of action (for example, resolution, ordinance, minutes action, etc.) that it employed to previously commit those amounts. If the Council action that limits the use of the funds was separate from the action that initially created the revenues that form the basis for the fund balance, then the resultant fund balance is considered to be committed, not restricted. The City considers a resolution to constitute a formal action of the City Council for the purposes of establishing committed fund balance. The City has no committed fund balance. ¾ Assigned Fund Balance – This includes amounts that are intended to be used for specific purposes as indicated either by the Council or by persons to whom has delegated the authority to assign amounts for specific purposes. The City Council has not delegated such authority as of the date of this report. The City has no assigned fund balance.
¾ Unassigned Fund Balance – This includes the remaining spendable amounts which are not included in one of the other classifications. In ot her funds, the unassigned classification is used only to report a deficit balance resulting from overspending for specific purposes for which amounts had been restricted, committed, or assigned. Only the General Fund shows a positive unassigned fund balance.
It is the City’s policy that restricted resources will be applied first, followed by (in order of application) committed, assigned, and unassigned resources, in the absence of a formal policy adopted by the City Council.
Proprietary and Fiduciary Funds
The City’s enterprise funds are proprietary funds. In the fund financial statements, proprietary funds are presented using the accrual basis of accounting. Revenues are recognized when they are earned and expenses are recognized when the related goods or services are delivered. In the fund financial statements, proprietary funds are presented using the economic resources measurement focus. This means that all assets, defe rred outflows of resources, liabilities, and deferred inflows of resources (whether current or noncurrent) associated with th eir activity are included on their balance sheets.
Proprietary fund type operating statements present increases (revenues) and decreases (expenses) in total net position.
58 City of Victorville
Notes to Basic Financial Statements
For the Year Ended June 30, 2024
1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, Continued B. Basis of Accounting and Measurement Focus, Continued Proprietary fund operating revenues, such as charge s for services, pass-thru charges for services, and fines and forfeitures, result from exchange transactions associated with principal activity of the fund.
Exchange transactions are those in which each part y receives and gives up essentially equal values.
Nonoperating revenues, such as property taxes and investment income result from nonexchange transactions or ancillary activities. Operating expenses for enterprise funds include the cost of sales and services, such as personnel services, maintenance and operations, production costs, pass-thru production costs, and depreciation on capital assets.
All expenses not meeting this definition, such as interest expense, are reported as nonoperating expenses.
Amounts paid to acquire capital assets are capitali zed as assets in the proprietary fund financial statements, rather than reported as an expense. Proceeds of long-term debt and acquisitions under leases and SBITAs are recorded as a liability in the propriet ary fund financial statements, rather than as other financing source. Amounts paid to reduce long-term indebtedness of the proprietary funds are reported as a reduction of the related liability, rather than as expenditure. Bond premiums and discounts are deferred and amortized over the life of the bonds. Bonds payable are reported net of the applicable bond premium or discount. Issuance costs, whether or not withheld from the actual debt proceeds received, are reported as debt service expenses.
Custodial funds and the private-purpose trust fund are reported using the economic resources measurement focus and the accrual basis of accounting. Fiduciary funds do not involve the recording of City revenue and expenses and, therefore, are not included in the government-wide financial statements.
C. Major Funds and Fiduciary Fund Types
The City reports the following major governmental funds:
General Fund
The chief operating fund of a local government. The general fund is used to account for all financial resources except those required to be accounted for in another fund.
The City reports the following major proprietary funds:
Victorville Water District
The Victorville Water District is a subsidiary district of the City of Victorville that was created by LAFCO to account for the consolidated operation and mainte nance of the City’s Water Department, Baldy Mesa Water District, and Victor Valley Water District. This fund is supported by user charges and other fees.
The City includes the Industrial Wastewater Treatm ent Plant asset within the scope of the Victorville Water District Fund because of its importance in pr oviding reclaimed and recycled water for public and private uses. The Victorville Water District has imposed connection fees to finance the acquisition and replacement costs of this plant.
59 City of Victorville
Notes to Basic Financial Statements
For the Year Ended June 30, 2024
1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, Continued C. Major Funds and Fiduciary Fund Types, Continued
Southern California Logistics Airport Authority Fund (SCLAA) Accounts for both operation and capital acquisition of the activities surrounding the airport. The former George Air Force Base now known as Southern Califor nia Logistics Airport Authority is a joint powers authority formed by the City of Victorville and the Victorville Redevelopm ent Agency. In 2012, the Victorville Water District was added as a member of the JPA, shortly thereafter, the Victorville Redevelopment Agency was removed as a result of the dissolution of all Redevelopment Agencies.
The authority was created to effectuate the redevelopment of the former base and certain properties within an eight-mile radius of the boundaries of the airport. The airport funding sources are comprised of federal grants, charges for services, and tax increment revenues passed through from the Victor Valley Economic Development Authority (VVEDA).
Electric Utility Fund
Accounts for the operation, maintenance, and capital assets of the City’s electric utility, which is funded by user charges, other fees, and loans.
Solid Waste Management
Accounts for activities in the following progra ms: Solid Waste Management, Source Reduction and Recycling, Landfill Mitigation, Household Hazard ous Waste, and the California Department of Conservation Grants.
Sanitary Fund
The City has defined the Sanitary Fund to account for the collection of sewage from the point of origin to be conveyed to the point of treatment or disposal. This fund includes infrastructure of pipes, pumps, and channels to collect and convey sewage to treatment or disposal. The fund provides for collection of revenues from customers and provides payment fo r maintenance of infrastructure and payment of contractors for disposal. Revenue received is comprised of sewer user fees and connection fees.
Additionally, the City reports the following fiduciary fund types:
Custodial Fiduciary Funds
Fiduciary fund used to account for assets held by the City as in a custodial capacity for individuals, private organizations, other governments, and/or other funds.
Private-Purpose Trust Fiduciary Funds
Used to account for the activities of the Redevelopment Obligation Retirement Funds, and other Successor Agency funds, which accumulates resources for obligations previously incurred by the former Victorville Redevelopment Agency.
60 City of Victorville
Notes to Basic Financial Statements
For the Year Ended June 30, 2024
1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, Continued C. Major Funds and Fiduciary Fund Types, Continued
The City reports the following nonmajor fund types:
Special Revenue Funds
Nonmajor special revenue funds are used to account for the proceeds of specific revenue sources that are legally restricted to expenditures for specific purposes.
Capital Project Funds
Nonmajor capital project funds accounts for the acquisition or construction of major capital assets and facilities.
Enterprise Fund
The nonmajor enterprise fund is used to account for the operation, maintenance, and capital assets of the City’s gas utility, which is funded by user charges and other fees.
D. Adoption of New Accounting Standards
The City adopted GASB Statement No. 100, Accoun ting Changes and Error Corrections-an Amendment of GASB Statement No. 62 – The primary objective of this Statement is to enhance accounting and financial reporting requirements for accounting changes and error corrections to provide more understandable, reliable, relevant, consistent, and comparable information for making decisions or assessing accountability. The City adopted this statement for the year ending June 30, 2024.
E. Cash and Investments
Cash includes demand deposits. The California Go vernment Code and the City of Victorville’s investment policy permit the City of Victorville to invest in various instruments and pools.
Investments are reported in the accompanying balance sheet at fair value. Fair value is the price that would be received to sell an asset or paid to transf er a liability in an orderly transaction between market participants at the measurement date. Changes in fair value that occur during a fiscal year are recognized as investment income reported for that fiscal year. Investment income includes interest earnings, changes in fair value, any gains or losses realized upon the liquidation or sale of investments, and rental income.
The City pools cash and investments of all funds, except for assets held by fiscal agents. Each fund’s share in this pool is displayed in the accompanying financ ial statements as cash and investments. Investment income earned by the pooled investments is allocated to the various funds based on each fund’s average cash and investment balance.
F. Cash and Cash Equivalents
For purposes of the statement of cash flows, cash and cash equivalents are considered to be cash on hand, demand deposits, and short-term investments with original maturities of three months or less from the date of acquisition. Cash equivalents represent the proprietary funds’ share in the cash and investment pool of the City of Victorville, and the cash recorded in the proprietary funds held by a fiscal agent that meet the definition noted above.
61 City of Victorville
Notes to Basic Financial Statements
For the Year Ended June 30, 2024
1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, Continued G. Loans Receivable
The accompanying financial statements reflect the re cording of certain loans receivable that represent loans made to private developers and other parties. In certain cases, the amount of collection is dependent upon future residual receipts to be generated by the property or contingent upon the ability of the owner to sell the property at an amount sufficient to pay all liens against the property, including the obligation to the City. An estimate of the loss (if any) associated with nonrepayment cannot be reasonably estimated at this time.
H. Due from Other Governments
The amounts recorded as a receivable due from othe r governments include sales taxes, state gas taxes, motor vehicle in-lieu taxes, property taxes, and grant revenues collected or provided by Federal, State, County, and City Governments and unremitted to the City as of June 30, 2024.
I. Leases
When the City is a lessee, a lease liability and a lease asset is recognized at the commencement of the lease term, unless the lease is a short-term lease, or it transfers ownership of the underlying asset. The lease liability is measured at the present value of payments expected to be made during the lease term (less any lease incentives). The lease asset is measured at the amount of the initial measurement of the lease liability, plus any payments made to the lessor at or before the commencement of the lease term and certain direct costs.
When the City is a lessor, a lease receivable and a deferred inflow of resources is recognized at the commencement of the lease term, with certain exceptions for leases of assets held as investments, certain regulated leases, short-term leases, and leases that tr ansfer ownership of the underlying asset. The lease receivable is measured at the present value of lease payments expected to be received during the lease term. The deferred inflow of resources is measured at the value of the lease receivable plus any payments received at or before the commencement of the lease term that relate to future periods.
J. Deposits and Prepaid Items
Certain payments to vendors that reflect costs applicable to future accounting periods are recorded as prepaid items in both government-wide, fund an d proprietary financial statements utilizing the purchases method.
K. Inventory and Other Assets
The City uses the consumption method of accounting for inventories. General Fund inventory consists of office supplies, hardware supplies, fuel, and oil, wh ich are valued at cost. Inventory in the proprietary funds consist primarily of water meters, pipe and pipe fittings for construction and repair. Materials and supplies items in the proprietary funds are valued at cost using the weighted average method.
L. Land Held for Resale
Land held for resale consists of property intended to be sold or contributed to other parties. Land held for resale is valued at the lower of cost or realizable value. 62 City of Victorville
Notes to Basic Financial Statements
For the Year Ended June 30, 2024
1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, Continued M. Capital Assets
Capital assets (including infrastructure) are reported in the applicable governmental or business-type activities column in the government-wide financial statements and the fund financial statements of proprietary funds.
Capital assets include public domain (infrastructure) capital assets consisting of certain improvements other than buildings, including roads, bridges, curbs and gutters, streets and sidewalks, drainage systems, lighting systems and intangible assets such as subs cription-based information technology arrangements (SBITAs). Tangible capital assets are valued at historic al cost or estimated historical cost if purchased or constructed. Donated tangible capital assets are valued at acquisition value on the date of donation. SBITA assets are initially measured as the sum of the present value of payments expected to be made during the subscription term, payments associated with the SBITA contract made to the SBITA vendor at the commencement of the subscription term, when applic able, and capitalizable impl ementation costs, less any SBITA vendor incentives received form the SBITA vendor at the commencement of the SBITA term.
SBITA assets are amortized in a systematic and rational manner over the shorter of the subscription term or the useful life of the underlying IT assets. 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 (including infrastructure) are defined as assets with an initial individual cost of more than $5,000 and an estimated useful life in excess of one year.
City construction of tangible capital assets that are to be owned by other parties are accounted for as construction in progress during the construction phase of asset acquisition. Upon completion of the construction of the asset, the City records a contribution of the asset to the party identified as the owner of the asset at that time.
Depreciation has been provided using the straight-line method over the estimated useful life of the asset in the government-wide financial statements and in the fund financial statements of the proprietary funds for tangible capital assets.
A summary of the estimated useful lives of capital assets is as follows:
N. Compensated Absences
A liability is recorded for unused vacation and similar compensatory leave balances since the employees’ entitlement to these balances are attributable to services already rendered and it is probable that virtually all of these balances will be liquidated by either paid time off or payments upon termination or retirement. 63 City of Victorville
Notes to Basic Financial Statements
For the Year Ended June 30, 2024
1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, Continued N. Compensated Absences, Continued
A liability is recorded for unused sick leave balances only to the extent that it is probable that the unused balances will result in termination payments. This is estimated by including in the liability the unused balances of employees currently entitled to receiv e termination payments, as well as those who are expected to become eligible to re ceive termination benefits as a result of continuing their employment with the City. Other amounts of unused sick leave ar e excluded from the liability since their payment is contingent solely upon the occurrence of a future even t (illness), which is outside the control of the City and the employee.
Compensated absences (unpaid vacation and sick leave) are recorded as expenditures in the year they are paid. The balance of unpaid vacation and vested sick leave at yearend is recorded as a long-term liability in the government-wide financial statements and proprietary fund financial statements, as these amounts will be recorded as fund expenditures in the year in which they are paid or become due on demand to terminated employees.
O. Claims and Judgments
The City records a liability for litigation, judgments, and claims when it is probable that an asset has been impaired, or a liability has been incurred prior to year-end and the probable amount of loss can be reasonably estimated. Accordingly, such claims ar e recorded as liabilities in the government-wide financial statements and proprietary fund financial statements.
P. Deposits Payable
Deposits payable in the governmental funds primarily consist of engineering deposits that are refunded once compliance work from the depositor has been pe rformed. Deposits payable in the enterprise funds primarily consist of security deposits for utility acco unts that are refunded to the customer when the account is closed or applied to past-due bills in certain cases of delinquency.
Q. Unearned Revenue
Unearned revenue is recorded when the City receives funds for which the goods or services have not yet been provided and, therefore, revenue has not yet been earned. Unearned revenue in the governmental funds primarily consists of funds received in advance from the American Rescue Plan Act (ARPA) federal program and other grants that have not yet been spent for allowable expenditures. Unearned revenue in enterprise funds primarily consists of funds received in advance from tenants in which the City serves as the lessor, amounts received in advance for services not yet provided, and amounts received in advance from the California Air Resources Board that have not yet been spent for allowable expenses.
R. Property Taxes
Property taxes attach as an enforceable lien on property as of March 1. Taxes are levied on July 1 and are payable in two installments on December 10 and April 10. The County of San Bernardino, California bills and collects the property taxes and remits them to the City in installments during the year. City property tax revenues are recognized when levied to the extent that they result in current receivables within 60 days.
64 City of Victorville
Notes to Basic Financial Statements
For the Year Ended June 30, 2024
1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, Continued R. Property Taxes, Continued
The County is permitted by State law (Proposition 13) to levy taxes at 1% of full market rate (at time of purchase) and can increase the property tax rate no more than 2% per year. As the City of Victorville did not receive property taxes during the period of 1976-1 978, the City negotiated its relative 1% share of taxes.
S. Net Position
Net position is classified in the following categories:
¾ Net Investment in Capital Assets – This amount consists of capital asse ts net of accumulated depreciation and reduced by outstanding debt (including premiums and discounts) and other capital related payables that attributed to the acquisition, construction, or improvement of the assets.
¾ Restricted Net Position – This amount is restricted by enabling legislation (such as external creditors, grantors, contributors, or laws or regulations of other governments). ¾ Unrestricted Net Position – This amount is the remaining net position that does not meet the definition of “net investment in capital assets” or “restricted net position.” Sometimes the City will fund outlays for a particular pu rpose from both restricted (e.g., restricted bond or grant proceeds) and unrestricted resources. In order to calculate the amounts to report as restricted net position and unrestricted net position, a flow assumption must be made about the order in which the resources are considered to be applied. It is the City’s practice to consider restricted net position to have been depleted before unrestricted net position is applied, unless otherwise directed by the Council.
T. Deferred Outflows and Deferred Inflows of Resources
In addition to assets, the government-wide and proprietary funds statements of net position report a separate section for deferred outflows of resources. This separate financial statement element, deferred outflows of resources, represents a consumption of ne t assets that applies to future periods and so will not be recognized as an outflow of resources (expense) until that time. The category of deferred outflow of resources reported in the government-wide stat ement of net position and the proprietary funds financial statements and is related to a loss on refunding, pension, and other postemployment benefits. A deferred loss on refunding results from the difference in the carrying value of the refunded debt and its reacquisition price. This amount is deferred and amortized over the shorter of the life of the refunded or refunding debt. Deferred outflows on pension and other postemploy ment benefits are more fully discussed in Notes 12 and 14, respectively.
In addition to liabilities, the government-wide and proprietary funds statements of net position and the governmental funds balance sheet report a separate section for deferred inflows of resources. This separate financial statement element, deferred inflows of resources, represents an acquisition of net assets that applies to future periods and will not be recogn ized as an inflow of resources (revenue) until that time.
65 City of Victorville
Notes to Basic Financial Statements
For the Year Ended June 30, 2024
1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, Continued T. Deferred Outflows and Deferred Inflows of Resources, Continued The City’s deferred inflows of resources reported on the government-wide statement of net position and the proprietary funds financial statements relate to leases, pension and other postemployment benefits.
Amounts for leases are for amounts not yet received that are deferred and recognized as an inflow of resources in the period that the amounts are available or earned. Pension and other postemployment benefits deferred inflows of resources are more fully discussed in Notes 12 and 14, respectively.
U. Pensions
For purposes of measuring the net pension liability, deferred outflows and inflows of resources related to pensions, and pension expense, information about the fiduciary net position of the City’s California Public Employees’ Retirement System (CalPERS) plans (Plans) and additions to/deductions from the Plans’ fiduciary net position have been determined on the same basis as they are reported by the CalPERS. For this purpose, benefit payments (including refunds of employee contributions) are recognized when currently due and payable in accordance with the benefit terms. Investments are reported at fair value.
CalPERS audited financial statements are publicly av ailable reports that can be obtained at CalPERS’ website under Forms and Publications.
V. Estimates
The presentation of basic financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets, deferred outflows of resources, liabilities, and deferred inflows of resources and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenue and expenditures during the reporting period. Actual results could differ from those estimates.
2. CASH AND INVESTMENTS
Cash and investments as of June 30, 2024are classified in the accompanying financial statements as follows:
Cash and investments as of June 30, 2024 consist of the following:
66 City of Victorville
Notes to Basic Financial Statements
For the Year Ended June 30, 2024
2. CASH AND INVESTMENTS, Continued
Investments Authorized by the California Government Code and the City’s Investment Policy The table below identifies the investment types that are authorized for the City by the California Government Code and the City’s investment policy. The table al so 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 trustees 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.
Investments Authorized by Debt Agreements
Investment of debt proceeds held by bond trustee are governed by provisions of the debt agreements, rather than the general provisions of the California Governme nt Code or the City’s investment policy. The table below identifies the investment types that are authorized for investments held by bond trustee. The table also identifies certain provisions of these debt agreements that address interest rate risk, credit risk, and concentration of credit risk.
67 City of Victorville
Notes to Basic Financial Statements
For the Year Ended June 30, 2024
2. CASH AND INVESTMENTS, 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, 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 maturi ng or coming close to maturity evenly over time as necessary to provide the cash flow and liquidity needed for operations.
Information about the sensitivity of th e fair values of the City’s investments (including investments held by bond trustee) to market interest rate fluctuations is provided by the following table that shows the distribution of the City’s investments by maturity:
Disclosures Relating to Credit Risk
Generally, credit risk is the risk that an issuer of an investment will not fulfill its obligation to the holder of the investment. This is measured by the assignment of a rating by a nationally recognized statistical rating organization. Presented below is the minimum rating by Standard & Poor’s required by (where applicable) the California Government Code, the City’s investment policy, or debt agreements, and the actual Standard & Poor’s rating as of year-end for each investment type. 68 City of Victorville
Notes to Basic Financial Statements
For the Year Ended June 30, 2024
2. CASH AND INVESTMENTS, 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 LAIF and money market mutual funds) that represent 5% or more of the City’s 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 following provision for deposits: The California Government Code requires that a financial institution secure deposits made by state or local governmental units by pledging securities in an undivided collateral pool held by a depository regulated under state law (unless so waived by the governmental unit).
The market value of the pledged securities in the collateral pool must equal at least 110% of the total amount deposited by the public agencies. California law also allo ws financial institutions to secure City deposits by pledging first trust deed mortgage notes having a value of 150% of the secured public deposits. At June 30, 2024, the City’s deposits (bank balances) were insured by the federal depository insurance limits or collateralized as required under California Law.
For investments identified herein as held by bond trustee, the bond trus tee selects the investment under the terms of the applicable trust agreement, acquires the investment, and holds the investment on behalf of the reporting government.
Investment in State Investment Pool
The City is a voluntary participant in the Local Agency Investment Fund (LAIF) that is regulated by the California Government Code under the oversight of the Treasurer of the state of California. The fair value of the City’s investment in this pool is reported in the accompanying financial statements at amounts based upon the City’s pro-rata share of the fair value provided by LAIF for the entire LAIF portfolio (in relation to the amortized cost of that portfolio). The balance available for withdrawal is based on the accounting records maintained by LAIF.
69 City of Victorville
Notes to Basic Financial Statements
For the Year Ended June 30, 2024
2. CASH AND INVESTMENTS, Continued
Fair Value Measurements
The City categorizes its fair value measurement within the fair value hierarchy established by U.S. GAAP.
The fair value framework provides a hierarchy that prio ritizes the inputs to valuation techniques used to measure fair value. The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1 measurements) an d the lowest priority to unobservable inputs (Level 3 measurements). The three levels of fair value hierarchy are described as follows:
¾ Level 1 – Inputs to the valuation methodology are un adjusted quoted prices for identical assets or liabilities in active markets.
¾ Level 2 – Inputs other than quoted prices included within the Level 1 that are observable for the asset or liability, either directly or indirectly and fair value is determined through the use of models or other valuation methodologies including:
x Quoted prices for similar assets or liabilities in active markets; x Quoted prices for identical or similar assets or liabilities in markets that are inactive; x Inputs other than quoted prices that are observable for the asset or liability; x Inputs that are derived principally from or corroborated by observable market data by correlation of other items.
¾ Level 3 – Inputs to the valuation methodology are unobservable and significant to the fair value measurements. These unobservable inputs reflect the City’s own assumptions about the inputs market participants would use in pricing the asset or liability (including assumptions about risk). These unobservable inputs are developed based on the best information available in the circumstances and may include the City’s own data.
The City’s investments in LAIF and money market mutual funds (held by bond trustee) are not subject to the fair value measurement hierarchy. The City’s investment in the GIC is included in Level 3 since they are not actively traded. To value the GIC, the City verified the collateral required was held at a minimum of 100% of the value reported above and recorded the investment at that amount.
3. INTERFUND ACTIVITIES
The composition of interfund balances as of June 30, 2024 is as follows:
70 City of Victorville
Notes to Basic Financial Statements
For the Year Ended June 30, 2024
3. INTERFUND ACTIVITIES, Continued
Generally, the above balances result from:
a) This balance represents a short term borrowing to cover a negative cash balance due to grant funds that must be paid out before the reimbursement is received . It is anticipated these funds will come in from reimbursements received in FY 23-24.
b) A loan agreement was signed on July 1, 2018 by the City Council for a reimbursement of funds previously advanced from fiscal year 2003-2004 through 2007-200 8 from the General Fund to the Municipal Utility Enterprise Fund for working capital, startup costs, and operation funding shortfalls in the amount of $17,850,143. This loan agreement was recorded in fiscal year 2018-2019 through transfers in and out of the respective funds. The loan has an interest rate equa l to the annualized LAIF rate of return. The advance will be repaid over a term of eight years with $11,000,000 paid on July 1, 2018 and annual installments of $1,000,000 over the following six years with $850,143 due for the last year with each installment due on July 1 of each year. The outstanding balance of the advance as of June 30, 2024 is $1,926,184. c) A loan agreement was signed on April 18, 2023 by th e City Council that authorizes the SCLAA enterprise fund to loan $2,000,000 to the nonmajor gas utilit y enterprise fund for the construction of new gas infrastructure that will allow for th e purchase of lower priced natural gas and future growth at SCLAA.
The loan principal shall be repaid in five equal inst allments of $400,000 to commence in the year ending June 30, 2024 and conclude in the year ending June 30, 2028. Interest shall begin to accrue on the total principal amount commencing on July 1, 2023, and shall thereafter be calculated annually on the balance of the outstanding principal and shall be payable each year on June 30 at the annualized (averaged) LAIF rate of return. The outstanding balance of the advance as of June 30, 2024 is $1,600,000.
The transfer of $311,095 from the Nonmajor Governmental Funds to the General Fund to support the engineering function of traffic safety and City Housing Asset Successor. 71 City of Victorville
Notes to Basic Financial Statements
For the Year Ended June 30, 2024
4. CAPITAL ASSETS
Governmental Activities
The following is a summary of changes in capital assets for the year ended June 30, 2024:
Depreciation and amortization expense was charged in the following functions in the statement of activities:
Balance at
July 1, 2023 Additions Deletions
Balance at
June 30, 2024
Nondepreciable Assets
Land 56,273,814 $ 2,503,228 $ - $ 58,777,042$ Right of Way 180,001,603 98,227 - 180,099,830 Construction in Progress 46,815,131 10,433,851 (45,581,984) 11,666,998 Total Nondepreciable Assets 283,090,548 13,035,306 (45,581,984) 250,543,870 Depreciable Assets
Buildings and Improvements 88,993,508 46,805,943 - 135,799,451 Furniture and Equipment 17,978,048 5,155,521 (1,162,485) 21,971,084 Computer and Communications 5,651,475 1,620,967 - 7,272,442 Land Improvements 14,913,467 - - 14,913,467 Vehicles 7,522,118 1,369,924 (40,970) 8,851,072 Infrastructure 599,202,634 20,812,022 - 620,014,656 Total Depreciable Assets 734,261,250 75,764,377 (1,203,455) 808,822,172 Less Accumulated Depreciation
Buildings and Improvements (47,082,775) (2,804,987) - (49,887,762) Furniture and Equipment (13,360,680) (1,322,227) 1,162,485 (13,520,422) Computer and Communications (2,827,788) (798,124) - (3,625,912) Land Improvements (11,956,994) (1,477,538) - (13,434,532) Vehicles (4,374,184) (609,266) 40,970 (4,942,480) Infrastructure (419,336,667) (13,417,235) (432,753,902) Total Accumulated Depreciation (498,939,088) (20,429,377) 1,203,455 (518,165,010) Total Depreciable Assets, Net 235,322,162 55,335,000 - 290,657,162 Assets Being Amortized:
SBITA Assets 1,331,833 - (103,243) 1,228,590 Accumulated Amortization (317,356) (275,592) 103,243 (489,705) Leases Assets - 220,464 - 220,464 Accumulated Amortization - (23,639) - (23,639) To
tal SBITA Assets,
Being Amortized, Net 1,014,477 (78,767) - 935,710 Capital Assets, Net 519,427,187$ 68,291,539$ (45,581,984)$ 542,136,742$ 72 City of Victorville
Notes to Basic Financial Statements
For the Year Ended June 30, 2024
4. CAPITAL ASSETS, Continued
Business-Type Activities
The following is a summary of capital assets for enterprise funds at June 30, 2024:
73 City of Victorville
Notes to Basic Financial Statements
For the Year Ended June 30, 2024
4. CAPITAL ASSETS, Continued
Business-Type Activities, Continued
Depreciation expense was charged in the following programs of the primary government:
5. LAND HELD FOR RESALE
As of June 30, 2024, the Successor Agency to the Victorville Redevelopment Agency (RDA) and the City Housing Asset Successor Agency had acquired and deve loped parcels of land in the Bear Valley and Old Town/Midtown project areas. These parcels were purc hased for the purpose of providing incentives to developers in order to construct future commercial projects on the property and are recorded as land held for resale at the net realizable values of $1,379,917 and $1,549,837, respectively.
6. LONG-TERM NOTES RECEIVABLE
Affordable Housing Loans Receivable
The City has entered into agreements with developers to establish various affordable housing project loans, the significant loans are described below:
Pacific West Communities
In February 2010, the former RDA entered into an affordable housing loan agreement with Pacific West Communities to develop a housing project. The note accrues interest at 3% annually and repayments are based on earning of the housing facility. The expected payoff date is February 17, 2050. At June 30, 2024, the City Housing Asset Successor Specia l Revenue Fund has recorded outsta nding loan receivable balance of $5,460,550.
Southern California Housing Development Corporation
In December 2001, the former RDA entered into an affordable housing loan agreement with Southern California Housing Development Corporation to develop the Impressions at Valley Center housing project.
The note accrues interest at 3% annually and repayments are based on earning of the housing facility. The expected payoff date is December 20, 2041. At June 30, 2024, the City Housing Asset Successor Special Revenue Fund has recorded outstanding loan receivable balance of $1,072,706.
In December 2005, the former RDA entered into an affordable housing loan agreement with Southern California Housing Development Corporation to deve lop the Northgate Apartments housing project. The note accrues interest at 3% annually and repayments are based on earning of the housing facility. The expected payoff date is December 15, 2045. At June 30, 2024, the City Housing Asset Successor Special Revenue Fund has recorded outstanding loan receivable balance of $6,857,372. 74 City of Victorville
Notes to Basic Financial Statements
For the Year Ended June 30, 2024
6. LONG-TERM NOTES RECEIVABLE, Continued
Housing Assistance Grants
In conjunction with the City’s Mortgage Assistance Program, the City provides loans up to $55,000 to low- income first-time homebuyers. The loans act as down payment assistance and are deferred for up to 30 years as long as the eligible buyer occupies the property as its principal residence and is not in default under the affordability covenants and resale restrictions. The loans accrue simple interest at 3% per year. At June 30, 2024, the City ousing Asset Successor Special Reve nue Fund has recorded outstanding loan receivable balance of $92,986.
Desert Haven
In November 2019, the City entered into an affordable housing loan agreement in a total amount of $1,509,505 with Desert Haven Victorville, LP, to repay the $1,5 00,000 borrowed from the Housing Authority of the County of San Bernardino to purchase the property known as Desert Haven and $9,505 for closing costs with the property acquisition. The note accrues simple inte rest at 1% annually and repayments are based on the earnings of the housing facility. The note is secured by a deed of trust against the property in the first priority position. The term of the note is 55 years and is expected to be paid off by October 1, 2074. At June 30, 2024, the City HUD Grants Special Revenue Fund has recorded an outstanding loan balance of $1,571,143.
Other Loans
These loans are secured by a deed of trust. Also, at June 30, 2024, the Nonmajor Governmental Funds report residential curb appeal loans, which are 100% forgiven at the time they are issued. The allowance of $580,991 offsets the receivable resulting in net $0 in the balance sheet. Other various loans reported in the Nonmajor Governmental Funds total $9,894.
7. GOVERNMENTAL LONG-TERM LIABILITIES
Changes in Long-Term Liabilities
A summary of changes in long-term liabilities for the year ended June 30, 2024 is as follows:
Compensated Absences
The City’s policies relating to compensated absences ar e described in Note 1. This liability, amounting to $5,637,649 at June 30, 2024, will be paid in future ye ars from future resources, generally liquidated by the General Fund.
75 City of Victorville
Notes to Basic Financial Statements
For the Year Ended June 30, 2024
7. GOVERNMENTAL LONG-TERM LIABILITIES, Continued
Pollution Remediation
In February 2007, the City acquired a property that wa s previously used as a dry-cleaning facility. In May 2010, the United States Environmental Protection Agen cy (U.S. EPA) issued the Unilateral Administrative Order for the performance of a removal action to City and the prior owner, due to the presence of tetrachloroethylene (PCE aka dry-cleaning solvent) contamination on site.
The UAO ordered the City to conduct the necessary envi ronmental investigation related to the presence of PCE on the property and, thereafter, conduct the remediation necessary to remediate the soil and groundwater contamination found. The United States EPA has taken action against the City and the prior owner pursuant to its authority under CERCLA sectio n 104, and in response to the UAO, the City has undertaken the damages that the EPA has the right to assess for failure to comply an EPA order.
The investigation was conducted under the supervision and guidance of the U.S. EPA. In June 2011, the U.S.
EPA issued a “Notice of Completion” letter related to soil contamination at the Site. The City has drafted a Project Execution Plan (PEP) for the remedial efforts of groundwater contamination. Based upon ground water monitoring reports, the PEP estimates that the total project costs associated with the groundwater contamination remediation to be $1,457,598, and the duration of the efforts to be three years, which has since been extended to at least five years. This cost is anticipated to be covered with grant from the State Water Board in the amount of $1,457,598. The City applied in 2023 for another grant for $700,000 from the State Water Board for the upcoming three years to continue monitoring and remediation efforts as needed.
The pollution remediation obligation is an estimate and subject to changes resulting from price increases or reductions, technology, or changes in applicable laws or regulations. As of June 30, 2024, the City is in the third year of the PEP and has spent a total of $1,344,04 4 with a remaining Pollution Remediation liability of $168,538.
SBITAs
The City has entered into subscription-based inform ation technology arrangements (SBITAs) for various software licenses. The SBITA arrangements expire at various dates through 2027 and do not provide for renewal options. The interest rates vary from 1.7% to 3.3% and there are no variable payments.
The future subscription payments under SBITA agreements are as follows:
Right-to-use assets acquired through SBITAs, net of accumulated amortization, are reported in Note 4, Capital Assets.
76 City of Victorville
Notes to Basic Financial Statements
For the Year Ended June 30, 2024
7. GOVERNMENTAL LONG-TERM LIABILITIES, Continued
Leases Payable
The City has entered into a lease agreement with the Vi ctorville Valley Union High School District to lease space to be used by the City as an animal shelter. The agreement expires on December 17, 2028 and do not provide for renewal options. The interest rate is 3.5110% and there are no variable payments.
The future lease payments under the agreements are as follows:
Right-to-use assets acquired through leases, net of accumulated amortization, are reported in Note 4, Capital Assets.
77 City of Victorville
Notes to Basic Financial Statements
For the Year Ended June 30, 2024
8. BUSINESS-TYPE LONG-TERM LIABILITIES
Changes in Long-Term Liabilities
A summary of changes in long-term liabilities for the year ended June 30, 2024 is as follows:
See Note 10 for pledged revenue information.
Compensated Absences
The City’s policies relating to compensated absences ar e described in Note 1. This liability, amounting to $962,390 at June 30, 2024, will be paid in future ye ars from future resources, generally liquidated by the Victorville Water District, Victorville Municipal Utility, and the SCLAA Enterprise Funds.
SBITAs
The City has entered into subscription-based inform ation technology arrangements (SBITAs) for various software licenses. The SBITA arrangements expire at various dates through 2027 and do not provide for renewal options. The interest rates vary from 2.4% to 2.7% and there are no variable payments.
Balance at
June 30, 2023 Additions Retirements
Balance at
June 30, 2024
Due Within
One Year
Other Long-Term Liabilties
Compensated Absences 888,733 $ 739,292 $ (665,635) $ 962,390 $ 695,135 $ Settlement Payable 1,630,000 - (440,000) 1,190,000 440,000 SBITAs 21,752 - (10,745) 11,007 11,007 Other Debt:
2005 Tax Allocation Bonds 11,830,000 - (1,265,000) 10,565,000 1,320,000 2006 Tax Allocation Bonds (Non-Housing) 45,370,000 - (1,315,000) 44,055,000 1,375,000 2006 Tax Allocation Bonds (Housing) 12,185,000 - (355,000) 11,830,000 370,000 2006 Tax Allocation Parity Bonds 41,215,000 - (180,000) 41,035,000 190,000 2006 Tax Allocation Revenue Parity Bonds 28,395,000 - (690,000) 27,705,000 730,000 2006 Tax Allocation Revenue Bonds 51,400,000 - (1,280,000) 50,120,000 1,355,000 2007 Tax Allocation Bonds (Housing) 31,775,000 - (840,000) 30,935,000 885,000 2007 Tax Allocation Bonds (Non-Housing) 33,255,000 - (850,000) 32,405,000 895,000 2008A Tax Allocation Bonds 26,707,874 1,641,446 (110,000) 28,239,320 125,000 Unamortized Discounts/Premiums (2,000,328) 91,867 - (1,908,461) - Tax Allocation Bonds Subtotal 280,132,546 1,733,313 (6,885,000) 274,980,859 7,245,000 Revenue Refunding Bonds:
Electric Revenue Bonds 2022A 35,980,000 - - 35,980,000 - Electric Revenue Bonds 2022B 8,355,000 - (1,525,000) 6,830,000 1,595,000 Unamortized Discounts/Premiums 1,870,459 - (130,183) 1,740,276 - Certificates of Participation (COP):
2006 COPs 8,125,000 - (425,000) 7,700,000 445,000 Unamortized Discounts/Premiums 80,504 - (6,193) 74,311 - Total 337,083,994$ 2,472,605 $ (10,087,756) $ 329,468,843 $ 10,431,142$ 78 City of Victorville
Notes to Basic Financial Statements
For the Year Ended June 30, 2024
8. BUSINESS-TYPE LONG-TERM LIABILITIES, Continued
The future subscription payments under SBITA agreements are as follows:
Right-to-use assets acquired through SBITAs, net of accumulated amortization, are reported in Note 4, Capital Assets.
Tax Allocation Bonds
Tax Allocation Parity Bonds, Series 2005A
In June 2005, the SCLAA issued $42,185,000 principal am ount of Tax Allocation Parity Bonds, Series 2005A.
This debt was issued to finance certain public capital improvements benefiting the SCLAA.
On February 8, 2006, $1.8 million of bond proceeds was invested in land for the construction of a new City library. Prior to this purchase (on November 3, 20 05), the Board of Directors of the SCLAA adopted a resolution with the intent of entering into a loan agreement between the SCLAA and the City with respect to this land purchase. On September 21, 2010, City Council approved this loan agreement. Legal counsel for the City has indicated that approval by the bond insurer is not required for the investment of proceeds not held by the bond trustee.
Bonds maturing on December 1, 2010, December 1, 2016 , December 1, 2020, December 1, 2025, December 1, 2030, and December 1, 2035 in the amounts of $2,765,00 0, $3,365,000, $5,140,000, $6,335,000, $7,870,000, and $15,335,000, respectively, are term bonds. The outstand ing bonds bear interest at 3.50% to 5.00% due June 1 and December 1 of each year.
The bonds are subject to redemption prior to maturity as described in the bond covenants. The bonds maturing on or after June 1, 2016 are subject to optional redemption in whole or in part by lot, without premium.
The bonds maturing on December 1, 2010, December 1, 2016, December 1, 2020, December 1, 2025, December 1, 2030, and December 1, 2035 are subject to mandat ory redemption in part by lot, without premium, commencing December 1, 2007, December 1, 2012, Dece mber 1, 2016, December 1, 2021, December 1, 2026, and December 1, 2031, respectively, from sinking fund payments made by SCLAA.
In the fiscal year ended June 30, 2006, these bonds were partially defeased by the issuance of the Tax Allocation Revenue Parity Bonds, Refunding Series 2005 (Non-Housing). As of June 30, 2024, required reserve for the Bonds was met with fiscal agent cash. The Bonds are a special obligation of the SCLAA payable from tax increment revenues. The amount of bonds outstanding at June 30, 2024 is $10,565,000. 79 City of Victorville
Notes to Basic Financial Statements
For the Year Ended June 30, 2024
8. BUSINESS-TYPE LONG-TERM LIABILITIES, Continued
Tax Allocation Revenue Parity Bonds, Refunding Series 2006 (Non-Housing) In June 2006, the SCLAA issued $62,780,000 principa l amount of Tax Allocation Revenue Parity Bonds, Refunding Series 2006. The proceeds were used to re fund the 2001 Tax Allocation Bonds, the 2003 Tax Allocation Bonds, and a portion of 2005 Tax Allocation Bonds. As a result, the 2001 and 2003 Tax Allocation Bonds are considered to be defeased, and the 2005 Tax Allocation Bonds are considered to be partially defeased. The respective liabilities have been removed from the statement of net position.
Bonds maturing on December 1, 2026, December 1, 2031, December 1, 2036, and December 1, 2043 in the amounts of $6,895,000, $8,595,000, $10,810,000, and $20,335,000, respectively, are term bonds. The outstanding bonds bear interest at 4.50% to 5.00% due June 1 and December 1 of each year.
The bonds are subject to redemption prior to maturity as described in the bond covenants. The bonds m a t u r i n g o n o r a f t e r J u n e 1 , 2 0 1 6 a r e s u b j e c t t o o p t i o n a l r e d e m p t i o n i n w h o l e o r i n p a r t b y l o t w i t h o u t premium.
The bonds maturing on December 1, 2026, December 1, 2031, December 1, 2036, and December 1, 2043 are subject to mandatory redemption in part by lot, without premium, commencing December 1, 2022, December 1, 2027, December 1, 2032, and December 1, 2037, respectively, from sinking fund payments made by SCLAA.
As of June 30, 2024, required reserve for the Bonds was met with fiscal agent cash. The bonds are a special obligation of the SCLAA payable from tax increment revenues. The amount of bonds outstanding at June 30, 2024 is $44,055,000.
Tax Allocation Revenue Parity Bonds, Refunding Series 2006 (Housing Set-Aside) In June 2006, the SCLAA issued $16,855,000 princi pal amount of Housing Set-Aside Revenue Bonds, Refunding Series 2006. The proceeds were used to refund all of the 2003 Tax Allocation Bonds and a portion of the 2005 Tax Allocation Parity Bonds. As a result, the 2003 Tax Allocation Bond is considered to be defeased and the liability has been removed from the statement of net position.
Bonds maturing on December 1, 2026, December 1, 2031, December 1, 2036, and December 1, 2043 in the amounts of $1,855,000, $2,305,000, $2,905,000, and $5,46 0,000, respectively, are term bonds. The outstanding bonds bear interest at 4.50% to 5.00% due June 1 and December 1 of each year.
The bonds are subject to redemption prior to maturity as described in the bond covenants. The bonds m a t u r i n g o n o r a f t e r J u n e 1 , 2 0 1 6 a r e s u b j e c t t o o p t i o n a l r e d e m p t i o n i n w h o l e o r i n p a r t b y l o t w i t h o u t premium.
The bonds maturing on December 1, 2026, December 1, 2031, December 1, 2036, and December 1, 2043 are subject to mandatory redemption in part by lot, without premium, commencing December 1, 2022, December 1, 2027, December 1, 2032, and December 1, 2037, respectively, from sinking fund payments made by SCLAA.
As of June 30, 2024, required reserve for the Bonds was met with fiscal agent cash. The bonds are a special obligation of the SCLAA payable from tax increment revenues. The amount of bonds outstanding at June 30, 2024 is $11,830,000.
80 City of Victorville
Notes to Basic Financial Statements
For the Year Ended June 30, 2024
8. BUSINESS-TYPE LONG-TERM LIABILITIES, Continued
Tax Allocation Revenue Parity Bonds, Taxable Series 2006 In June 2006, the SCLAA issued $45,020,000 principa l amount of Tax Allocation Revenue Parity Bonds, Taxable Series 2006. The proceeds were used to fin ance certain redevelopment activities benefiting the SCLAA.
Bonds maturing on December 1, 2036 and December 1, 2043 in the amounts of $20,080,000 and $24,940,000, respectively, are term bonds. The outstanding bonds bear interest at 6.10% due June 1 and December 1 of each year.
The bonds are subject to redemption prior to maturity as described in the bond covenants. The bonds are subject to optional redemption in whole or in part by lot, subject to a premium.
The bonds maturing on December 1, 2036 and December 1, 2043 are subject to mandatory redemption in part by pro-rata, without premium, commencing December 1, 2006 and December 1, 2037, respectively, from sinking fund payments made by SCLAA.
As of June 30, 2024, required reserve for the Bonds was met with fiscal agent cash. The bonds are a special obligation of the SCLAA payable from tax increment revenues. The amount of bonds outstanding at June 30, 2024 is $41,035,000.
Taxable Tax Allocation Revenue Parity Bonds, Forward Series 2006 In November 2006, SCLAA issued $34,980,000 principal amount of Taxable Tax Allocation Revenue Parity Bonds, Forward Series 2006. The proceeds were us ed to finance and refinance certain redevelopment activities benefiting the SCLAA.
The bonds mature from December 1, 2007 to December 1, 2043 in varying amounts. Principal is payable in annual installments ranging from $50,000 to $2,320,000, commencing December 1, 2007. The bonds accrue interest at rates between 6.25% and 6.30%. Interest on the bonds is payable semi-annually on each June 1 and December 1, commencing June 1, 2007. The bonds are subject to optional and mandatory redemption prior to maturity.
The bonds are secured by pledged tax revenues - see Note 10. As of June 30, 2024, required reserve for the Bonds was met with fiscal agent cash. The bonds are a special obligation of the SCLAA payable from tax increment revenues. The amount of bonds outstanding at June 30, 2024 is $27,705,000. 81 City of Victorville
Notes to Basic Financial Statements
For the Year Ended June 30, 2024
8. BUSINESS-TYPE LONG-TERM LIABILITIES, Continued
Taxable Subordinate Tax Allocation Revenue Bonds, Series 2006 In November 2006, the SCLAA issued $64,165,000 principal amount of Taxable Subordinate Tax Allocation Revenue Bonds, Series 2006. The proceeds were used to finance certain redevelopment activities benefiting the SCLAA.
The bonds mature from December 1, 2007 to December 1, 2043 in varying amounts. Principal is payable in annual installments ranging from $395,000 to $4,135,000, commencing December 1, 2007. The bonds accrue interest at 6.05%. Interest on the bonds is payable semiannually on each June 1 and December 1, commencing June 1, 2007. The bonds are subject to optional and mandatory redemption prior to maturity.
The bonds are secured by pledged tax revenues - see Note 10. As of June 30, 2024, required reserve for the Bonds was met with fiscal agent cash. The bonds are a special obligation of the SCLAA payable from tax increment revenues. The amount of bonds outstanding at June 30, 2024 is $50,120,000.
Taxable Housing Set-Aside Revenue Parity Bonds, Series 2007 In March 2007, the SCLAA issued $41,460,000 principal amount of Taxable Housing Set-Aside Revenue Parity Bonds, Series 2007. The proceeds were used to finance certain low-and moderate-income housing programs of the Authority. On July 7, 2009, $20,000,000 of bond proceeds were invested in a loan to the Victorville Water District. Legal counsel for the City has indicated that approval by the bond insurer is not required for the investment of proceeds not held by the bond trustee. In February 2013 this loan was repaid in full with interest.
Bonds maturing on December 1, 2012, December 1, 2017, December 1, 2022, December 1, 2027, and December 1, 2043 in the amounts of $3,265,000, $2,800,000, $3,620,000, $4,685,000, and $27,090,000, respectively, are term bonds. The outstanding bonds bear interest at 5. 00%, 5.20%, 5.25%, 5.40%, and 5.55% due June 1 and December 1 of each year.
The bonds are subject to optional redemption in whole or in part by lot, without premium.
As of June 30, 2024, required reserve for the Bonds was met with fiscal agent cash and an insurance policy.
The bonds are a special obligation of the SCLAA payable from tax increment revenues. The amount of bonds outstanding at June 30, 2024 is $30,935,000.
82 City of Victorville
Notes to Basic Financial Statements
For the Year Ended June 30, 2024
8. BUSINESS-TYPE LONG-TERM LIABILITIES, Continued
Subordinate Tax Allocation Revenue Bonds, Series 2007 (Non-Housing) In December 2007, the SCLAA issued $42,000,000 pr incipal amount Subordinate Tax Allocation Revenue Bonds, Series 2007. The proceeds were used to finance certain redevelopment activities benefiting the SCLAA.
Bonds maturing on December 1, 2008, December 1, 2009 , December 1, 2012, December 1, 2017, December 1, 2022, December 1, 2027, December 1, 2032, December 1, 2032, December 1, 2037, December 1, 2037, December 1, 2037, December 1, 2043, and December 1, 2043 in the amounts of $480,000, $425,000, $1,395,000, $2,805,000, $3,640,000, $4,745,000, $3,000,000, $3,275,000, $3,325,0 00, $3,800,000, $1,250,000, $9,210,000, and $4,650,000, respectively, are term bonds. The outstanding bonds bear interest at 4.000%, 4.200%, 4.375%, 5.250%, 5.375%,
5.600%, 5.900%, 6.000%, 5.900%, 6.000%, 6.100%, 5.900%, and 6.150% due June 1 and December 1 of each year.
The bonds are subject to redemption prior to maturity at the option of the Authority, on or after December 1, 2017, in whole or in part by lot, without premium.
The bonds maturing on the dates described above are subject to mandatory redemption in part by lot, without premium, commencing December 1, 2010, December 1, 2013, December 1, 2018, December 1, 2023, December 1, 2028, December 1, 2028, December 1, 2033, December 1, 2033, December 1, 2033, December 1, 2038, and December 1, 2038, respectively, from sinking fund payments made by SCLAA.
As of June 30, 2024, required reserve for the Bonds was met with fiscal agent cash. The bonds are a special obligation of the SCLAA payable from tax increment revenues. The amount of bonds outstanding at June 30, 2024 is $32,405,000.
Subordinate Tax Allocation Revenue Bonds, Series 2008A
In May 2008, the SCLAA issued $13,334,925 principal amount of Subordinate Tax Allocation Revenue Bonds, Series 2008A. The proceeds were used to finance certain redevelopment activities benefiting the SCLAA and to partially refund the $35,000,000 principal amount of Subordinate Tax Allocati on Revenue Notes, Series 2008.
Bonds maturing on December 1, 2010, December 1, 2013 , December 1, 2018, December 1, 2023, December 1, 2033, December 1, 2038, and December 1, 2043 in the amounts of $130,000, $215,000, $340,000, $530,000, $1,675,000, $1,285,000, and $1,720,000, respectively, ar e Current Interest Bonds. The outstanding bonds bear interest at 4.25%, 4.50%, 5.00%, 5.25%, 6.00%, 6.00%, and 6.00% due June 1 and December 1 of each year.
Bonds maturing on December 1 of each year beginning 2044 through 2050 in the initial principal amounts of $1,316,266, $1,216,397, $1,123,621, $1,037,536, $957, 600, $883,633, and $814,910 are Capital Appreciation Bonds. The outstanding bonds bear yields to maturity of 7.300%, 7.320%, 7.340%, 7.360%, 7.380%, 7.400%, and
7.420%. All of the bonds have a future maturity value of $131,805,000 at June 30, 2024.
The current interest bonds are subject to redemption prio r to maturity at the option of the Authority, on or after December 1, 2018, in whole or in part by lot, without premium. The Capital Appreciation Bonds are subject to optional redemption in whole or in part by lot, without premium.
As of June 30, 2024, required reserve for the Bonds was met with fiscal agent cash. The bonds are a special obligation of the SCLAA payable from tax increment revenues. The amount of bonds outstanding at June 30, 2024 is $28,239,320, which includes an accretion balance of $16,209,395. 83 City of Victorville
Notes to Basic Financial Statements
For the Year Ended June 30, 2024
8. BUSINESS-TYPE LONG-TERM LIABILITIES, Continued
2006 Certificates of Participation
On March 1, 2006, the City of Victorville’s Baldy Mesa Water District issued 2006 Certificates of Participation.
The proceeds were used to finance public improvements within the Baldy Mesa Water District service area.
The Certificates of Participation had a stated interest rates ranging from 3.20% to 5.00%. The annual debt service is a special limited obligation of the District payable from and secured by a pledge of and lien on the net revenues of the District - see Note 10. Principal and interest payments are due each August 1 and interest only payments are due each February 1. The required re serve for the Bonds is $816,500. As of June 30, 2024, the reserve amount was $836,333. The amount of Certificat es of Participation outstanding at June 30, 2024 is $7,700,000.
2022A&B Electric Revenue Bonds
On May 19, 2022, the City of Victorville issued $35,980,000 and $10,070,000 for a total of $46,050,000 principal of 2022A and 2022B Electric Revenue Bonds, respectively. The bonds were issued to refund the 2007A Variable Rate Lease Revenue Bonds and pay for costs of issuance ($41,050,000) and to finance the design, acquisition, construction, and equipping of certain distribution system and interconnection facility upgrades for the benefit of the Electric System ($5,000,000).
The refunding resulted in an estimated cash flow difference of $3,555,286 and an estimated economic loss (difference between the present values of the old debt and new debt service payments) of ($1,404,538). The estimated cash flow and economic loss figures are calculated based upon an assumed interest rate of 2% for the 2007A Bonds beginning in June 2022 through May 20 40, plus cost estimates for an irrevocable letter of credit and remarketing agent.
The Electric Revenue Bonds have stated interest rates ranging from 4.08% to 5.00%. The annual debt service is payable from and secured by a pledge of and lien on the net revenues of the District - see Note 10. Principal and interest payments are due each May 1 and interest only payments are due each November 1. As of June 30, 2024, required reserve for the Bonds was met with fiscal agent cash. The amount of Electric Revenue Bonds outstanding at June 30, 2024 is $42,810,000.
84 City of Victorville
Notes to Basic Financial Statements
For the Year Ended June 30, 2024
8. BUSINESS-TYPE LONG-TERM LIABILITIES, Continued
Rate Covenants
The 2006 Certificate of Participation require that the Baldy Mesa Water District to generate sufficient net revenues which are at least equal to 110% of the amount of the installment payments and Parity Obligation coming due and payable in each fiscal year. The 2006 Ce rtificate of Participations were issued before Baldy Mesa and Victor Valley Water District were consolidated into Victorville Water District. The City performed the calculation that demonstrated compliance with rate covenant for the fiscal year ended June 30, 2024. The calculation was prepared using revenues and the proportionate expenses applicable to the Baldy Mesa Water District and is included in Note 10.
The 2022A&B Electric Revenue Bonds require that the City generate sufficient net revenues which are at least equal to 115% of the debt service on all outstandin g bonds and outstanding parity obligations coming due and payable in each fiscal year. The City performed the calculation that demonstrated compliance with rate covenant for the fiscal year ended June 30, 2024. The calculation was prepared using revenues and the proportionate expenses applicable to the Electric Enterprise Fund and is included in Note 10.
Debt Service Requirements to Maturity
The annual requirements to amortize outstanding proprietary funds debt of the City as of June 30, 2024, are as follows for each fiscal year ending June 30:
85 City of Victorville
Notes to Basic Financial Statements
For the Year Ended June 30, 2024
9. SUCCESSOR AGENCY LONG-TERM LIABILITIES
Changes in Long-Term Liabilities
A summary of changes in long-term liabilities for the year ended June 30, 2024 is as follows:
Tax Allocation Bonds
2002 Tax Allocation Bonds, Series A
In August 2002, the Redevelopment Agency issued $9,710,000 principal amount of Tax Allocation Bonds, Series A. The proceeds were used to finance certain redevelopment activities within and of the benefit to the project area.
Bonds maturing in the years 2003 to 2021 are serial bonds payable December 1 in annual installments of $80,000 to $290,000. Bonds maturing on December 1, 2014, December 1, 2031, and December 1, 2031 in the amounts of $455,000, $1,545,000, and $3,890,000 are term bonds. The outstanding bonds (serial and term) bear interest at 3.00% to 5.14% due December 1 of each year.
The bonds are subject to redemption prior to maturity as described in the bond covenants. The serial bonds maturing on December 1, 2013, are subject to optional redemption in whole or in part by lot, with premium of 2%, 1%, and 0% for periods Decemb er 1, 2012 to November 30, 2013, December 1, 2013 to November 30, 2014, and December 1, 2014 and thereafter, respectively.
The term bonds maturing on December 1, 2014, December 1, 2031, and December 1, 2031, are subject to mandatory redemption in part by lot, without premiu m commencing December 1, 2005, December 1, 2015, and December 1, 2022, respectively, from sinking fund payments made by the Agency.
As of June 30, 2024, the required reserve for the was met with fiscal agent cash and an insurance policy. The bonds are payable solely from the tax revenues allocated and paid to the Victorville Redevelopment Agency with respect to the Redevelopment Project Area – see Note 10. The amount of bonds outstanding at June 30, 2024 is $4,150,000.
2003 Tax Allocation Bonds, Series A
In September 2003, the Redevelopment Agency issued $10,195,000 principal amount of Tax Allocation Bonds, Series A. The proceeds were used to refund the 1994 Tax Allocation Bonds, Series A, as well as finance certain redevelopment activities within and of the benefit to the project area. 86 City of Victorville
Notes to Basic Financial Statements
For the Year Ended June 30, 2024
9. SUCCESSOR AGENCY LONG-TERM LIABILITIES, Continued
Bonds maturing in the years 2004 to 2020 are serial bonds payable December 1 in annual installments of $95,000 to $380,000. Bonds maturing on December 1, 2023, December 1, 2027, and December 1, 2031 in the amounts of $1,250,000, $1,975,000, and $2,410,000, respectively, are term bonds. The outstanding bonds (serial and term) bear interest at 3.00% to 5.09% due December 1 of each year.
The term bonds maturing on December 1, 2023, December 1, 2027, and December 1, 2031, are subject to mandatory redemption in part by lot, without premiu m commencing December 1, 2021, December 1, 2024, and December 1, 2028, respectively, from sinking fund payments made by the Agency.
As of June 30, 2024, the required reserve for the Bonds was met with fiscal agent cash and an insurance policy.
The bonds are payable solely from the tax revenues allocated and paid to the Victorville Redevelopment Agency with respect to the Redevelopment Project Area - see Note 10. The amount of bonds outstanding at June 30, 2024 is $4,385,000.
2003 Tax Allocation Bonds, Series B
In September 2003, the Redevelopment Agency issued $5,025,000 principal amount of Tax Allocation Bonds, Series B. The proceeds were used to refund the 1994 Tax Allocation Bonds, Series C, as well as finance certain redevelopment activities within and of the benefit to the project area.
Bonds maturing in the years 2004 to 2022 are serial bonds payable December 1 in annual installments of $60,000 to $205,000. Bonds maturing on December 1, 2027 and December 1, 2031 in the amounts of $1,185,000 and $1,185,000, respectively, are term bonds. The outstanding bonds (serial and term) bear interest at 3.00% to 5.09% due December 1 of each year.
The term bonds maturing on December 1, 2027 and December 1, 2031 are subject to mandatory redemption in part by lot, without premium commencing December 1, 2023 and December 1, 2028 respectively, from sinking fund payments made by the Agency.
As of June 30, 2024, the required reserve for the Bonds was met with fiscal agent cash and an insurance policy.
The bonds are payable solely from the tax revenues allocated and paid to the Victorville Redevelopment Agency with respect to the Redevelopment Project Area - see Note 10. The amount of bonds outstanding at June 30, 2024 is $2,155,000.
2006 Taxable Tax Allocation Parity Bonds, Series A
In May 2006, the Redevelopment Agen cy issued $22,975,000 principal amount of Taxable Tax Allocation Parity Bonds, Series A. The proceeds were used to finance certain redevelopment activities benefiting the project area.
Bonds maturing on December 1, 2011, December 1, 2021, and December 1, 2036 in the amounts of $2,185,000, $4,175,000, and $16,615,000, respectively, are term bond s. The outstanding bonds bear interest at 5.375% to
6.000% due June 1 and December 1 of each year. The bo nds are subject to redemption prior to maturity as described in the bond covenants.
The bonds maturing on December 1, 2011, December 1, 2021, and December 1, 2036 are subject to mandatory redemption in part by pro rata, without premium commencing December 1, 2006, December 1, 2012, and December 1, 2022 respectively, from sinking fund payments made by the Agency. 87 City of Victorville
Notes to Basic Financial Statements
For the Year Ended June 30, 2024
9. SUCCESSOR AGENCY LONG-TERM LIABILITIES, Continued
As of June 30, 2024, the required reserve for the Bonds was met with fiscal agent cash and an insurance policy.
The bonds are payable solely from the tax revenues allocated and paid to the Victorville Redevelopment Agency with respect to the Redevelopment Project Area - see Note 10. The amount of bonds outstanding at June 30, 2024 is $15,460,000.
Debt Service Requirements to Maturity
The annual requirements to amortize outstanding general long-term liabilities of the City as of June 30, 2024, are as follows for each fiscal year ending June 30:
Advances To/From the Former Victorville Redevelopment Agency The composition of advances to or from the former Victorville RDA as of June 30, 2024, is as follows:
(a) The former Victorville Redevelopment Agency (R DA) entered into three agreements in which the Low- and Moderate-Income Fund (Low/Mod) advanced money to other funds within the RDA to fund the cost of redevelopment activity and capital improvements. In association with the RDA dissolution and Housing Asset Transfer process the Department of Finance approved the transfer of these advances to the City’s Housing Asset Successor. The outstanding balance of these three advances as of June 30, 2024 is $13,329,238, and the terms of each are described below:
i) Per a loan agreement approved March 16, 2010 by the Board of the Victorville RDA, a $3,750,000 was made from the Low/Mod Fund to the Victor Valley Project Area Non-Housing Fund. The advance is to be used to cover necessary redevelopment activities of the Victor Valley Project Area. The advance bears interest at 3% using the simple interest method in accordance with SB-107. The outstanding balance of the advance as of June 30, 2024, is $5,717,902.
88 City of Victorville
Notes to Basic Financial Statements
For the Year Ended June 30, 2024
9. SUCCESSOR AGENCY LONG-TERM LIABILITIES, Continued
ii) Per a loan agreement approved on May 20, 2010, a $300,000 advance was made from the Bear Valley Road Low/Mod fund to the Old Town/Midtown Project Area. The advance is to be used to fund redevelopment activities within the Old Town/Midtown Project Area. The advance bears interest at 3% using the simple interest method in accordance with SB-107. The outstanding balance of the advance as of June 30, 2024, is $525,000. iii) Per a loan agreement approved on May 4, 2010, a $5,000,000 advance was made from the Low/Mod Fund to the Victor Valley Project Area Non-Housing Fund. The advance is to be used to partially fund the Supplemental Ed ucational Revenue Augmentation Fund (SERAF) payment. The advance bears interest at 3% usin g the simple interest method in accordance with SB-107. The outstanding balance of the advance as of June 30, 2024, is $7,086,336. (b) Southern California Logistics Airport Authority (SCLAA) entered into an agreement to borrow money from the Victorville Redevelopment Agency to fund the cost of redevelopment activity and prior years’ capital improvements and redevelopment projects that were incurred by the SCLAA in prior years.
Per a loan agreement approved on September 15, 2009 by the Board of Victorville RDA, a $10,000,000 advance was made from the Bear Valley Road Redevelopment Project Area (RDA Capital Project Fund) to the SCLAA. The advance is to be used to continue redevelopment at SCLAA and to fund prior years’ capital improvements and redevelopment project expenses. The advance bears interest at 3% using the simple interest method in accordan ce with SB-107. The outstanding balance of the advance as of June 30, 2024, is $11,678,089. Due to the uncertainty on when sufficient tax increment will be available to make payments on this loan, the obligation has not yet been included on the ROPS to request funding for repayment. In future fisc al years, the loan will be added to the ROPS.
Considering the uncertainty of the timing of re payment and the lack of prior approval by the California Department of Finance of this obligation , as of June 30, 2024, the receivable within the Successor Agency to the Victorville RDA Fiduciary Fund has an allowance of an equal amount.
10. PLEDGED REVENUE
The City and its component units have a number of debt issuances outstanding that are collateralized by the pledging of certain revenues. The amount and term of the remainder of these commitments are indicated in the debt service to maturity tables presented in the accompanying notes.
The purposes for which the proceeds of the related debt issuances were utilized are disclosed in the debt descriptions in the accompanying notes.
As a result of the state’s action to dissolve all redevelopment agencies in the state of California, the Successor Agency to the dissolved Redevelopment Agency of the City no longer receives the full amount of tax increment previously pledged by the dissolved redevelo pment agency to its bondholders. In its place is a new revenue stream (RPTTF distributions) provided to the Successor Agency that represents only that portion of tax increment that is necessary to pay the approved enforceable obligations that come due for that fiscal year. The aforementioned statutory limitation on tax increment distributions also applies to the VVEDA funding that represents the primary revenue of the SCLAA. 89 City of Victorville
Notes to Basic Financial Statements
For the Year Ended June 30, 2024
10. PLEDGED REVENUE, Continued
Also, as noted previously, the 2006 Cert ificates of Participation result in a pledge of the net revenues of the Victorville Water District Enterprise Fund and the 2022A&B Electric Revenue Bonds result in a pledge of the net revenues of the Electric Utility Enterprise Fund.
For the current year, pledged gross revenue (net of certain expenses where so required by the debt agreement) as a percentage of debt service payments are indicated in the table below:
It should be noted that the coverage ratios identified above are calculated based on Pledged Revenues, which represent the potential funds that VVEDA may be able to access for debt service, if needed. These financial statements report the coverage ratio based on revenue received. Because Dissolution Law restricts Successor Agencies from receiving more revenue than is needed for enforceable obligations, these financial statements will generally show coverage ratios of approximately 1. 00, and potentially less than 1.00, if revenues from prior years are retained.
90 City of Victorville
Notes to Basic Financial Statements
For the Year Ended June 30, 2024
11. FUND DISCLOSURES
The following funds had deficit fund balances/net position as of June 30, 2024:
12. PENSION PLANS
General Information about the Pension Plans
Plan Descriptions
All qualified permanent and probationary employees are eligible to participate in the City’s Miscellaneous Plan, agent multiple-employer defined benefit pension plan, or the City’s Safety plan, a cost-sharing multiple- employer defined benefit pension plan, both administ ered by California Public Employees’ Retirement System (CalPERS). For the Miscellaneous Plan, CalPER S acts as a common investment and administrative agent for its participating member employers and the Plan is included within the Public Employees’ Retirement Fund A (PERF A). The CalPERS Safety Plan cons ists of safety pools (referred to as “risk pools”), which are comprised of individual employer safety rate plans. The risk pools are included within the Public Employees’ Retirement Fund C (PERF C). The CalPERS Safety Plan was closed to new entrants until the measurement period ended June 30, 2023, which is the time period in which the City ceased outsourcing the safety function of the City. Benefit provisions under the Plan are established by State statute and Local Government resolution. CalPERS issues publicly availa ble reports that include a full description of the pension plan regarding benefit provisions, assumptions and membership information that can be found on the CalPERS website.
91 City of Victorville
Notes to Basic Financial Statements
For the Year Ended June 30, 2024
12. PENSION PLANS, Continued
Benefits Provided
CalPERS provides service retirement and disability be nefits, annual cost-of-living adjustments, and death benefits to plan members, who must be public employees and beneficiaries. Benefits are based on years of credited service, equal to one year of full-time empl oyment. Members with five years of total service are eligible to retire at age 50 to 62 with statutorily re duced benefits. For employees hired into a plan with the
1.5% at 65 formula, eligibility for service retirement is age 55 with at least five years of services. PEPRA miscellaneous members become eligible for service retirement upon attainment of age 52 with at least five years of service. All members are eligible for nonduty disability benefits after five years of service. The death benefit is one of the following: The Basic Death Benefit, the 1957 Survivor Benefit, or the Optional Settlement 2W Death Benefit. Safety members can receive a special death benefit if the member dies while actively employed and the death is job-related. Fire members ma y receive the alternate death benefit in lieu of the Basic Death Benefit or the 1957 Survivor Benefit if the member dies while actively employed and has at least 20 years of total CalPERS service. The cost-of-living adjustments for each plan are applied as specified by the Public Employees’ Retirement Law.
The Plan’s provisions and benefits in effect as of the measurement period ended June 30, 2023, are summarized as follows:
92 City of Victorville
Notes to Basic Financial Statements
For the Year Ended June 30, 2024
12. PENSION PLANS, Continued
Employees Covered
As of the June 30, 2023 measurement date, the following employees were covered by the benefit terms for the Miscellaneous Plan:
Contributions
Section 20814(c) of the California Public Employees’ Retirement Law requires that the employer contribution rates for all public employers are determined on an annu al basis by the actuary and shall be effective on the July 1 following notice of a change in the rate. The total plan contributions are determined through CalPERS’ annual actuarial valuation process. The actuarially determined rate is the estimated amount necessary to finance the costs of benefits earned by employees during the year, with an additional amount to finance any unfunded accrued liability. The City is required to contribute the difference between the actuarially determined rate and the contribution rate of employees. City contribution rates may change if plan contracts are amended. Payments made by the employer to satisfy contribution requirements that are identified by the pension plan terms as plan member contributions requirements are classified as plan member contributions.
For the fiscal year ended June 30, 2024, the City contributed $8,725,255 and $2,262,574 to the miscellaneous and safety plans, respectively, which results in total contributions of $10,987,829. 93 City of Victorville
Notes to Basic Financial Statements
For the Year Ended June 30, 2024
12. PENSION PLANS, Continued
Pension Liabilities, Pension Expenses, and Deferred Outflows/Inflows of Resources Relation to Pensions Actuarial Assumptions
The total pension liability for both the Miscellaneous and Safety Plans for the June 30, 2023 measurement period was determined by an actuarial valuation as of June 30, 2022, with update procedures used to roll forward the total pension liability to June 30, 2023. The total pension liability for both the Miscellaneous and Safety Plans was based on the following assumptions:
Long-Term Expected Rate of Return
The long-term expected rate of return on pension pl an investments was determined using a building-block method in which expected future real rates of return (expected returns, net of pension plan investment expense and inflation) are developed for each major asset class. 94 City of Victorville
Notes to Basic Financial Statements
For the Year Ended June 30, 2024
12. PENSION PLANS, Continued
In determining the long-term expected rate of return, CalPERS took into account both short-term and long- term market return expectations. Using historical returns all of the funds’ asset classes, expected compound (geometric) returns were calculated over the next 20 years using a building-block approach. The expected rate of return was then adjusted to account for assumed administrative expenses of 10 Basis points. The expected real rates of return by asset class are as follows:
Discount Rate
The discount rate used to measure the total pension liability was 6.90%. The projection of cash flows used to determine the discount rate assumed that contributions from plan members will be made at the current member contribution rates and that contributions from employers will be made at statutorily required rates, actuarially determined. Based on those assumptions, the Plan’s fiduciary net position was projected to be available to make all projected future benefit payments of current plan members. Therefore, the long-term expected rate of return on plan investments was app lied to all periods of projected benefit payments to determine the total pension liability.
95 City of Victorville
Notes to Basic Financial Statements
For the Year Ended June 30, 2024
12. PENSION PLANS, Continued
Changes in Net Pension Liability – Miscellaneous Agent Multiple-Employer Plan The changes in the net pension liability for the Miscellaneous Plan are as follows:
Proportionate Share of Net Pension Liability – Safety Cost-Sharing Plan As of June 30, 2024, the City reported a net pension liability for its proportionate share of the collective net pension liability of the Safety Plan as follows:
The City’s net pension liability for each Plan is measured as the proportionate share of the net pension liability. The City’s proportionate share of the net pens ion liability was based on a projection of the City’s long-term share of contributions to the pension plan s relative to the projected contributions of all participating employers, actuarially determined.
The City’s proportionate share of the net pension liability for each Plan as of the measurement date ended June 30, 2022 and 2023, was as follows:
96 City of Victorville
Notes to Basic Financial Statements
For the Year Ended June 30, 2024
12. PENSION PLANS, Continued
Pension Expense and Deferred Outflows and Inflows of Resources Miscellaneous Agent Multiple-Employer Plan
For the year ended June 30, 2024, the City recognized pension expense of $14,133,247 for the Miscellaneous agent multiple-employer Plan. At June 30, 2024, the City reported deferred outflows of resources and deferred inflows of resources related to pensions from the following sources for the Miscellaneous Plan:
$8,745,621 reported as deferred outflows of resources related to contributions subsequent to the measurement date will be recognized as a reduction of the net pension liability in the year ending June 30, 2025. Differences between projected and actual investment earnings are amortized on a five-year straight-line basis and all other amounts are amortized over the expected average remaining service lives of all members that are provided with benefits. Other amounts reported as deferred outflows of resources and deferred inflows of resources related to pensions will be recognized as pension expense as follows:
97 City of Victorville
Notes to Basic Financial Statements
For the Year Ended June 30, 2024
12. PENSION PLANS, Continued
Safety Cost-Sharing Plan
For the year ended June 30, 2024, the City recognized pension expense of $2,726,705 for the Safety cost-sharing Plan. At June 30, 2024, the City reported deferred outf lows of resources and deferred inflows of resources related to pensions from the following sources for the Safety Plan:
$2,262,576 reported as deferred outflows of resources related to contributions subsequent to the measurement date will be recognized as a reduction of the net pension liability in the year ending June 30, 2025. Differences between projected and actual investment earnings are amortized on a five-year straight-line basis and all other amounts are amortized over the expected average remaining service lives of all members that are provided with benefits. Other amounts reported as deferred outflows of resources and deferred inflows of resources related to pensions will be recognized as pension expense as follows:
The following presents the net pension liability of the City for each Plan, calculated using the discount rate for each Plan, as well as what the City’s proportionat e share of the net pension liability would be if it were calculated using a discount rate that is one percentage point lower or one percentage point higher than the current rate:
Deferred
Outflows of
Resources
Deferred
Inflows of
Resources
Pension Contributions Subsequent to the
Measurement Date 2,262,574 $ - $
Differences Between Expected and Actual Experiences 1,083,203 (92,734) Changes in Assumptions 861,053 -
Net Differences Between Projected and Actual
Earnings on Pension Plan Investments 2,019,058 - Changes in Proportion and Differences Between
Employer Contributions and Employer's 518,945 (242,867) Change in Employer's Proportion 240,902 (88,499) Total 6,985,735 $ (424,100) $
98 City of Victorville
Notes to Basic Financial Statements
For the Year Ended June 30, 2024
12. PENSION PLANS, Continued
Pension Plan Fiduciary Net Position
Detailed information about each pension plan’s fiduciar y net position is available in the separate issued CalPERS financial reports.
Payable to the Pension Plan
At June 30, 2024, the City had no outstanding amount of contributions to the Miscellaneous Agent Multiple- Employer or Safety Cost-Sharing pension plans required for the year ended June 30, 2024.
Summary of Plan Amounts for Government-Wide Financial Statements The following is a summary of the net pension liability, deferred outflows of resources, and deferred inflows of resources for the Miscellaneous Agent Multiple-Employer Plan and the Safety Cost-Sharing Plan for the government-wide financial statements:
13. DEFERRED COMPENSATION
As of January 1, 2021, employees shall be eligible to transfer up to $20,500 of annual salary per year into a City-approved Deferred Compensation Plan; employees 50 years of age and above are allowed a catch-up provision of $6,500. An additional standard provision is available to employees who are planning on retiring within three years. Under this provision, funds not ut ilized may be contributed the year prior to retirement.
Deferred Compensation funds may be accessed through a loan program. A 401(a) Defined Contribution Plan is available for new full-time employees who may elect an employee contribution, under Section 401(a) of the IRC. The plan document allows a 60-day period for the individuals to make an election from the initial date of hire. Pursuant to Federal Regulations, effective De cember 31, 2009, existing full-time employees may not enroll or modify an existing 401(a) plan. The City makes no contribution to the plan on behalf of the members and the City has no liability for losses under the plan.
The City has established a deferred compensation plan through Great-West Life and Annuity Insurance Company in accordance with IRC Section 457(b), whereby the City employees may elect to defer portions of their compensation in a self-directed investment plan for retirement. The City makes no contribution to the plan on behalf of the members except for those specific positions as noted below. Plan assets are invested in each individual’s name with several deferred compensation plan providers. Distributions are made upon the participant’s termination, retirement, death, or total disability, and in a manner in accordance with the election made by the participant. The City has no liability for losses under the plan. 99 City of Victorville
Notes to Basic Financial Statements
For the Year Ended June 30, 2024
13. DEFERRED COMPENSATION, Continued
The following Victorville Fire Department positions will receive employer contributions per month: Fire Chief $800, Division Chief $750, Battalion Chief $750, Fire Marshal $750, Fire Training Captain Officer $600, Fire Captain $600, Fire Engineer $250, and Firefighter Paramedic $150. In accordance with the Memorandum of Understanding adopted May 17, 2022, “…the existing deferred compensation structure for all represented classifications will be phased out and will not apply to recruitments started after July 1, 2022. Thos represented employees as of July 1, 2022, will be “g randfathered” into the existing deferred compensation structure.” For the fiscal year ended June 30, 2024, the City contributed $229,025 for covered payroll totaling $8,964,741.
14. OTHER POSTEMPLOYMENT BENEFIT (OPEB)
The City of Victorville contributes to two single empl oyer defined benefit healthcare plans: City Retiree Healthcare Plan (City Plan) and Water District Retiree Healthcare Plan (District Plan). The plan description and other related information for each plan are included below.
A. Other Postemployment Benefits Plan – City Plan
Plan Descriptions
The City Plan provides medical benefits to eligible retired City employees and beneficiaries in accordance with various labor agreements. The plan covers employees who retire directly from the City with eight years of service. The City provides a contribution up to a certain amount (a portion of the Health Net HMO single premium). The percentage varies based on years of City service.
Funding Policy
The contribution requirements of plan members and th e City are established and may be amended by City Council. The contribution required to be made under City Council and labor agreement requirements is based on a pay-as-you-go basis (i.e., as medical insurance premiums become due). The City has not established a trust that is administered by the City for the purpose of holding assets accumulated for plan benefits.
Employees Covered
As of the June 30, 2023 measurement date, the following current and former employees were covered by the benefit terms under the Plan:
100
City of Victorville
Notes to Basic Financial Statements
For the Year Ended June 30, 2024
14. OTHER POSTEMPLOYMENT BENEFIT (OPEB), Continued
Contributions
The City Plan and its contribution requirements are established by Memoranda of Understanding with the applicable employee bargaining units and may be amended by agreements between the City and the bargaining units.
The annual contribution is based on the year’s retiree medical premiums (pay-as-you-go basis). For the fiscal year ended June 30, 2024, the City’s cash contributions were $390,233 for current premiums, administrative costs of $2,029, and the estimated implied subsidy was $175,000 resulting in total payments of $567,262.
Total OPEB Liability
The City’s Total OPEB liability was measured as of June 30, 2023 and was determined by an actuarial valuation as of June 30, 2023.
Discount Rate
The discount rate used to measure the total OPEB liability was 3.65%. The discount rate is determined based on the Bond Buyer 20-bond index since the City has not established a trust.
Changes in Actuarial Assumptions
The following actuarial assumption changes occurred form the measurement periods ended June 30, 2022 to 2023:
¾ The discount rate changed from 3.54% to 3.65% based on changes in the index. 101
City of Victorville
Notes to Basic Financial Statements
For the Year Ended June 30, 2024
14. OTHER POSTEMPLOYMENT BENEFIT (OPEB), Continued
Changes in the Total OPEB Liability
The changes in the total OPEB liability for the City Plan are as follows:
Sensitivity of the Total OPEB Liability to Changes in the Discount Rate The following presents the total OPEB liability of the City if it were calculated usin g a discount rate that is one percentage point lower or one percentage point higher than the current rate:
Sensitivity of the Total OPEB Liability to Changes in Health Care Cost Trend Rates The following presents the total OPEB liability of the City if it were calculated using health care cost trend rates that are one percentage point lower (Non-Medicare: 7.5% for 2024 decreasing to 2.45% in 2076; Medicare (Non-Kaiser): 6.5% for 2024, decreasing to an ultimate rate of 2.45% in 2076; Medicare (Kaiser): 5.25% for 2024, decreasing to an ultimate rate of 2.45% in 2076) or one percentage point higher (Non-Medicare: 9.5% for 2024 decreasing to 4.45% in 2076; Medicare (Non-Kaiser): 8.5% for 2024, decreasing to an ultimate rate of 4.45% in 2076; Medicare (Kaiser): 7.25% for 2024, decreasing to an ultimate rate of 4.45% in 2076) than the current rate:
Recognition of Deferred Outflows and Deferred Inflows of Resources Gains and losses related to changes in the total OPEB liability are recognized in OPEB expense systematically over time. Amounts are first recognized in OPEB expense for the year the gain or loss occurs. The remaining amounts are categorized as deferred outflows and de ferred inflows of resources related to OPEB and are recognized in future OPEB expense.
102
City of Victorville
Notes to Basic Financial Statements
For the Year Ended June 30, 2024
14. OTHER POSTEMPLOYMENT BENEFIT (OPEB), Continued
The recognition period differs depending on the source of the gain or loss:
OPEB Expense and Deferred Outflows/Inflows of Resources Related to OPEB For the fiscal year ended June 30, 2024, the City recognized OPEB expense of $1,011,878. As of the fiscal year ended June 30, 2024, the City reported deferred outflows/inflows of resources related to OPEB from the following sources:
$567,262 reported as deferred outflows of resources related to contributions subsequent to the measurement date will be recognized as a reduction of the total OPEB liability during the fiscal year ending June 30, 2025.
Other amounts reported as deferred outflows/inflows of resources related to OPEB will be recognized as expense as follow:
Payable to the OPEB Plan
At June 30, 2024, the City had no outstanding amount of contributions to the OPEB plan required for the year ended June 30, 2024.
103
City of Victorville
Notes to Basic Financial Statements
For the Year Ended June 30, 2024
14. OTHER POSTEMPLOYMENT BENEFIT (OPEB), Continued
B. Other Postemployment Benefits Plan – Water District Plan Plan Descriptions
The District Plan provides medical benefits to eligible retired Water District employees and beneficiaries in accordance with various labor agreements. The plan covers employees who retire directly from the District with five years of service. The District Plan also provides Dental and Vision benefits to eligible former Water District employees with 15 years of service. The District also pays life insurance premium for eight Water District retirees and no benefit is available for future retirees. The District provides a contribution up to a certain amount (a portion of the Health Net HMO single premium). The percentage varies based on years of service.
Funding Policy
The contribution requirements of plan members and the District are established and may be amended by City Council. The contribution required to be made under City Council and labor agreement requirements is based on a pay-as-you-go basis (i.e., as medical insurance premiums become due). The District has not established a trust for the purpose of holding assets accumulated for plan benefits.
Employees Covered
As of the June 30, 2023 measurement date, the following current and former employees were covered by the benefit terms under the Plan:
Contributions
The District Plan and its contribution requirements are established by Memoranda of Understanding with the applicable employee bargaining units and may be amended by agreements between the District and the bargaining units.
The annual contribution is based on the year’s retiree medical premiums (pay-as-you-go basis). For the fiscal year ended June 30, 2024, the District’s cash contributions were $251,494 for current premiums, administrative costs of $938, and the estimated implied subsidy was $69,000 resulting in total payments of $321,432. 104
City of Victorville
Notes to Basic Financial Statements
For the Year Ended June 30, 2024
14. OTHER POSTEMPLOYMENT BENEFIT (OPEB), Continued
Total OPEB Liability
The District’s total OPEB liability wa s measured as of June 30, 2023 and was determined by an actuarial valuation as of June 30, 2023.
Discount Rate
The discount rate used to measure the total OPEB liability was 3.65%. The discount rate is determined based on the Bond Buyer 20-bond index since the District has not established a trust.
Changes in Actuarial Assumptions
The following actuarial assumption changes occurred form the measurement periods ended June 30, 2022 to 2023:
¾ The discount rate changed from 3.54% to 3.65% based on changes in the index.
Changes in the Total OPEB Liability
The changes in the total OPEB liability for the District Plan are as follows:
105
City of Victorville
Notes to Basic Financial Statements
For the Year Ended June 30, 2024
14. OTHER POSTEMPLOYMENT BENEFIT (OPEB), Continued
Sensitivity of the Total OPEB Liability to Changes in the Discount Rate The following presents the total OPEB lia bility of the District if it were ca lculated using a discount rate that is one percentage point lower or one percentage point higher than the current rate:
Sensitivity of the Total OPEB Liability to Changes in Health Care Cost Trend Rates The following presents the total OPEB liability of the City if it were calculated using health care cost trend rates that are one percentage point lower (Non-Medicare: 7.5% for 2024 decreasing to 2.45% in 2076; Medicare (Non-Kaiser): 6.5% for 2024, decreasing to an ultimate rate of 2.45% in 2076; Medicare (Kaiser): 5.25% for 2024, decreasing to an ultimate rate of 2.45% in 2076) or one percentage point higher (Non-Medicare: 9.5% for 2024 decreasing to 4.45% in 2076; Medicare (Non-Kaiser): 8.5% for 2024, decreasing to an ultimate rate of 4.45% in 2076; Medicare (Kaiser): 7.25% for 2024, decreasing to an ultimate rate of 4.45% in 2076) than the current rate:
Recognition of Deferred Outflows and Deferred Inflows of Resources Gains and losses related to changes in the total OPEB liability are recognized in OPEB expense systematically over time. Amounts are first recognized in OPEB expense for the year the gain or loss occurs. The remaining amounts are categorized as deferred outflows and de ferred inflows of resources related to OPEB and are recognized in future OPEB expense.
The recognition period differs depending on the source of the gain or loss:
106
City of Victorville
Notes to Basic Financial Statements
For the Year Ended June 30, 2024
14. OTHER POSTEMPLOYMENT BENEFIT (OPEB), Continued
OPEB Expense and Deferred Outflows/Inflows of Resources Related to OPEB For the fiscal year ended June 30, 2024, the District recognized OPEB expense of $358,469. As of the fiscal year ended June 30, 2024, the District reported deferred outf lows/inflows of resources related to OPEB from the following sources:
The $321,432 reported as de ferred outflows of resources related to contributions subsequent to the measurement date will be recognized as a reduction of the total OPEB liability during the fiscal year ending June 30, 2025. Other amounts reported as deferred outflows/inflows of resources related to OPEB will be recognized as expense as follows:
Payable to the OPEB Plan
At June 30, 2024, the District had no outstanding amount of contributions to the OPEB plan required for the year ended June 30, 2024.
Other Postemployment Benefits Plan – Water District Plan Summary of OPEB Amounts for Government-Wide Financial Statements Deferred
Outflows of
Resources
Deferred
Inflows of
Resources
Employer Contributions Subsequent to the
Measurement Date 321,432 $ - $
Differences Between Expected and Actual Experience 743,897 (921,173) Changes of Assumptions 1,221,821 (2,313,215)
2,287,150$ (3,234,388) $
107
City of Victorville
Notes to Basic Financial Statements
For the Year Ended June 30, 2024
15. JOINTLY GOVERNED ORGANIZATIONS
The City participates in certain jointly governed organizations that have been formally organized as separate entities under the Joint Exercise of Powers Act of the state of California. As separate legal entities, these entities exercise all of the powers within the scope of the related Joint Powers Agreements including the preparation of annual budgets, accountability for all funds, the power to make and execute contracts, and the right to sue and be sued. Each jointly governed or g a n i z a t i o n i s g o v e r n e d b y a b o a r d c o n s i s t i n g o f representatives from member municipalities. Each board controls the operations of the respective jointly governed organizations, including selection of management and approval of operating budgets, independent of any influence by member municipalities beyond their representation on that board. The City of Victorville does not control appointments to a majority of the governing boards for any of these organizations. A summary of the City’s jointly governed organizations are included below:
Mojave Desert and Mountain Integrated Waste Management Authority Mojave Desert and Mountain Integrated Waste Mana g e m e n t A u t h o r i t y ( t h e A u t h o r i t y ) w a s f o r m e d i n September of 1991 by the cities of Victorville, Barstow, Big Bear Lake, Needles, Twentynine Palms, the Towns of Apple Valley and Yucca Valley, and the County of San Bernardino to fund the annual operating costs of a recycling processing center known as the Victor Valle y Materials Recovery Facility (the facility). The Governing body of the Authority is made up of repr esentatives from each significant participant in the Authority. Budgeting and financing are the responsibility of the Authority. Contribution rates from member agencies are based on each member’s current population as a percentage of the total population of the Authority. The Authority does not own the facility that is used in the recycling operation. Rather, the facility is owned by the City and the Town of Apple Valley, each of which has a 50% interest in the facility. The City’s investment in the Authority has been recorded using the equity method of accounting and is reflected as an investment in joint venture in the Solid Waste Fund of the accompanying financial statements.
The following schedule summarizes the City’s investment in the Authority as of June 30, 2024 and the gain (loss) on the investment recognized in the statement of revenues, expenses, and changes in fund net position for the year ended June 30, 2024:
Financial statements may be obtained by mailing a requ est to the Town of Apple Valley, 14955 Dale Evans Parkway, Apple Valley, California 92307.
108
City of Victorville
Notes to Basic Financial Statements
For the Year Ended June 30, 2024
15. JOINTLY GOVERNED ORGANIZATIONS, Continued
Victor Valley Economic Development Authority
The Victor Valley Economic Development Authority (VVEDA) was formed in 1992 by the Cities of Victorville and Hesperia, the Town of Apple Valley, and the County of San Bernardino to provide the mechanism and funding to manage development of the property formerly known as the George Air Force Base, facilitate the successful reuse of the property, and promote economic development within the area surrounding the Air Base. In 2000, the City of Adelanto was added as a member of the Authority. In December 2011 Assembly Bill 1X 26 (the bill) dissolved VVEDA, and as such all asse ts of the former VVEDA have been transferred to the VVEDA Successor Agency and are subject to the distribu tion’s provisions of the bill. The SCLAA contains a portion of the VVEDA Successor Agency with the Town of Apple Valley and City of Adelanto comprising the rest of the VVEDA Successor Agency. The RPTTF (tax increment distributions) from VVEDA represent the primary revenue of the SCLAA. Financial statements may be obtained by sending a written request to Victor Valley Economic Development Authority, 18374 Phantom Street, Victorville, CA 92394.
Victor Valley Transit Authority
The Victor Valley Transit Authority (VVTA) was formed in 1993 by the Cities of Victorville, Adelanto, and Hesperia, the Town of Apple Valley, and the County of San Bernardino. VVTA is the regional transit entity that was created to provide a public transit system for the entire region associated with the Victor Valley. The governing body of VVTA is made up of representatives from each significant participant in VVTA. Budgeting and financing are the responsibility of VVTA. The City of Victorville has agreed to sell monthly bus passes issued by VVTA and to remit between the first and tenth day of each month the previous month’s sales receipts and proceeds. There is no resulting equity applicable to the City from this arrangement. Financial statements may be obtained by sending a written requ est to Victor Valley Transit Authority, 17150 Smoke Tree Street, Hesperia, CA 92345.
Victor Valley Wastewater Reclamation Authority
The Victor Valley Wastewater Reclamation Authority (VVWRA) was formed in 1999 between the Cities of Victorville, Adelanto, and Hesperia, the Town of Appl e Valley, and the County of San Bernardino for the purpose of construction, operation, and maintenance of sewer collection, transmission, and treatment facilities within the high desert region. The governing body of VVWRA is made up of representatives of each significant participant in VVWRA. Budgeting and financ ing are the responsibility of the VVWRA. The City makes monthly payments to VVWRA for sewer treatment and connection fee services. The City made payments totaling $16,509,350 to VVWRA for the year ended June 30, 2024. The members have no measurable equity interest in the net position of the Authority. Section 61 of the Joint Powers Authority Agreement provides for no distribution of assets to the member s upon dissolution of the Authority or upon otherwise exiting the Authority. Rather than an equity interest, Section 12.2(b) of the Joint Powers Authority Agreement provides each member with Purchased Capacity in retu rn for its capital investment in the plant. Financial statements may be obtained by sending a written request to Victor Valley Wastewater Reclamation Authority, 20111 Shay Road, Victorville, CA 92394.
Consolidated Fire Agencies JPA (CONFIRE)
In 2022, the City joined Consolidated Fire Agencies (CONFIRE), a Joint Powers Authority (JPA), located in San Bernardino County established to provide communications, dispatch, computer information systems support, and geographic information systems to CONFIRE members and contract agencies. 109
City of Victorville
Notes to Basic Financial Statements
For the Year Ended June 30, 2024
15. JOINTLY GOVERNED ORGANIZATIONS, Continued
The CONFIRE Communications Center's (Comm Center) primary function is to provide 24-hour/365-day direct fire, EMS, and rescue dispatch services to CONFIRE’s member and contract agencies. Beyond the direct fire dispatch role, Comm Center also functions as the San Bernardino County Operational Area dispatch, which provides large incident coordination for fire, local government, and emergency medical resources on a countywide basis. Comm Center also provides afte r-hours dispatch services for local government, i.e.
County Public Health and Road Departments, and the City of Loma Linda.
Each member agency has one elected official that is appointed to the CONFIRE Board of Directors by the legislative body of each party. The Board of Director s is responsible for adopting the CONFIRE budget, for establishing assessments to member agencies, and for establishing overall fiscal policy. The Board also establishes the overall policy direction or CONFIRE and its operation and assures that the well-being and interests of each of the agencies or entities are maintained. Each Board member has one vote.
CONFIRE bills each member agency quarterly for the required fiscal contributions determined by the Board.
In the fiscal year ended June 30, 2024, the City contributed $1,440,291.
In fiscal year 2022-2023, CONFIRE joined the San Be rnardino County Employees’ Retirement Association (SBCERA). Each member agency is jointly and severally liable for the entire retirement obligation and liability t o S B C E R A (S a n B e r n a d i n o C o u n t y E m p l o y ee s ’ R e t i r ement Association). With regard to other CONFIRE liabilities, each party is responsible for its pro-rata share of any obligation which was incurred at a time when that entity was a party.
In the case of a member withdrawal, notice of intent to withdraw must be presented in writing to the Chairperson of the Board of Directors of CONFIRE with proof of certified mail. No party may withdraw until they have either paid in full their pro-rata share of all outstanding debts and obligations that were incurred while they were a Party. This includes long-term de bt, pension obligations and multi-fiscal-year debt. Or executed a contract with CONFIRE to pay for all outstanding debts and obligations incurred while they were a party.
CONFIRE can be dissolved and terminated by a Board vote of not less than 90% of the total parties at that time. No assets may be distributed until all outstanding debts and obligations have been resolved. Resolved means that each Party has (a) either paid their pro-rata share of all outstanding debts and obligations that were incurred while they were a Party; or (b) executed a contract with CONFIRE to pay for all outstanding debts and obligations incurred while they were a Party; and (c) all assets of CONFIRE will be distributed in proportion to the contributions of the Parties during the fiscal year of distribution.
16. PARTICIPATION IN RISK POOL
The City is a member of the Public Entity Risk Management Authority (PERMA), a joint powers authority formed under Section 990 of the California Government Code for the purpose of jointly funding programs of insurance coverage for its members. PERMA is comprised of 31 participating member agencies, 21 cities with populations ranging from 2,300 to 198,000, 3 transit agenci es, and 6 special districts. The City participates in the liability, workers’ compensation, and employment practices liability programs of PERMA.
The liability program provides coverage up to $50 m illion per occurrence for personal injury, bodily injury, property damage, and public officials’ errors and omissions. The City has selected a self-insured retention of $50,000 and participates in risk sharing pools for losses up to $1 million followed by PERMA’s membership in the CSAC Excess Insurance Authority for excess coverage to the limits. 110
City of Victorville
Notes to Basic Financial Statements
For the Year Ended June 30, 2024
16. PARTICIPATION IN RISK POOL, Continued
The workers’ compensation program provides statutory limits per accident for workers’ compensation and $5 million each accident for employers’ liability. The Ci ty self-insures up to a level of $250,000 per accident or employee and participates in a risk sharing pool for losses up to $500,000 followed by PERMA’s membership in the Local Agency Worker’s Compensation Excess Joint Powers Authority (LAWCX) and the CSAC Excess Insurance Authority for excess coverage to the limits.
The employment practices liability program provides up to $50 million coverage for employment related lawsuits such as wrongful termination and discrimination. The City self-insures up to $25,000 per occurrence and participates in the Employment Risk Management Authority (ERMA) for losses up to $1 million.
Coverage above $1 million and up to $50 million is available through PERMA’s membership in the CSAC Excess Insurance Authority for excess liability coverage.
Claim payments represent disbursements from deposits held by PERMA on behalf of the City. None of the above programs of protection have had settlements or judgments that exceeded pooled or insured coverage for the past three years. Changes in the amount of claims payable for the past two fiscal years are as follows:
17. DEBT WITHOUT GOVERNMENT COMMITMENT
Special Tax Bonds
The City is the collection and paying agent for the Community Facilities District No. 01-01 of the City of Victorville Special Tax Bonds, 2002 Series A and 2005 Series A. The special tax bonds are secured by valid assessment liens upon certain lands within the special assessment district and are not direct liabilities of the City and, accordingly, are not included in the accompanying general purpose financial statements. The City has no obligation beyond the balances in the desi gnated custodial funds fo r any delinquent assessment district bond payments. If delinquencies occur beyond the amounts held in the reserve funds created from bond proceeds, the City has no duty to pay the delinqu ency out of any available funds of the City. Neither the faith, credit, nor taxing power of the City is pledge d to the payment of the bonds. The City acts solely as an agent for those paying assessments and for the bondholders. The outstanding balance at June 30, 2024, for the 2002 Series A and 2005 Series A was $470,000 and $1,850,000, respectively.
The City is the collection and paying agent for the Community Facilities District No. 07-01 of the City of Victorville Special Tax Bonds, 2012. The special tax bonds are secured by valid assessment liens upon certain lands within the special assessment district and are not di rect liabilities of the City and, accordingly, are not included in the accompanying general purpose financia l statements. The City has no obligation beyond the balances in the designated custodial funds for any delinquent assessment district bond payments. If delinquencies occur beyond the amounts held in the reserve funds created from bond proceeds, the City has no duty to pay the delinquency out of any available fu nds of the City. Neither the faith, credit, or taxing power of the City is pledged to the payment of the bonds. The City acts solely as an agent for those paying assessments and for the bondholders. The outstanding balance at June 30, 2024 was $2,480,000. 111
City of Victorville
Notes to Basic Financial Statements
For the Year Ended June 30, 2024
18. COMMITMENTS AND CONTINGENCIES
A. Litigation
The City is a defendant in certain legal actions arising in the normal course of operations. The accompanying basic financial statements reflect a liab ility for the probable amounts of loss associated with these claims. In the normal course of municipal operations, the City has recorded a liability for claims and judgments based upon management’s best estimate of the probable amount of loss associated with those claims. Additional amounts of potential loss have not been accrued because management has not determined those additional amounts to be probable of payment.
B. Commitments for the Purchase of Electricity
Victorville Municipal Utility Services (VMUS, an ente rprise fund of the City of Victorville) executed agreements for the purchase of electricity with Shell Energy North America (US), L.P. in March 2016. A commitment was executed on November 1, 2021 for the purchase of future electricity with Shell between January 1, 2023 through December 31, 2024. A long-term power purchase agreement for the Boulder Canyon Project was executed between VMUS, the We stern Area Power Administration, and the Bureau of Reclamation, effective October 1, 2016. The annual energy allocation from the Boulder Canyon Project represents approximately 4% of current VMUS customer requirements, and the term of the agreement runs from October 1, 2017, through September 30, 2067. In November 2019, VMUS entered into an agreement with ZGlobal to contract for scheduling coordination and other settlement services through December 31, 2023.
On June 4, 2020, VMUS entered into a Power Purchase Agreement (PPA) with AM Wind Repower LLC (AM Wind) for the acquisition of renewable energy from the Alta Mesa RP27 Wind Energy Center located in Riverside County. The scheduled projected “Comme rcial Operation Date” is May 2024, which serves as the commencement date for the 25-year purchase obligation period in the total amount of $41,380,000.
The annual obligation is forecasted to be $1,655,200 over the 25-year period. This power purchase agreement will supply 11 MW of renewable power to VMUS from the Alta Mesa RP27 Wind Energy Center for a fee of $40 per megawatt-hour. This is in response to the California Renewable Portfolio Standard Regulations (RPS) that requires load serving entities (LSE) to procure eligible renewable energy resources (ERRs) so that the amount of electricity generated from ERRs equals or exceeds a specified percentage of the total electricity sold to retail customers in California. Beginning in 2021, at least 65% of the LSE’s RPC compliance requirements must be procured from generation-owned resources or power purchase agreements that are least 10 years in duration.
The City also entered into a Renewable Power Purchase and Sale Agreement with Gaskell West 2 LLC (Gaskell West 2), effective October 27, 2021 (the Ga skell West 2 PPA), for the purchase of renewable energy and battery storage from a 29 MW solar photovoltaic electric generating facility combined with a 20 MW/80 MWh lithium-ion battery storage facility, to be located in Kern County, California. The Gaskell West 2 solar project is under development by Recurrent Energy. Pursuant to the Gaskell West 2 PPA, the City has agreed to purchase a 10 MW share of the output of the project (as delivered), including all energy, environmental attributes and capacity attributes associated therewith, and an 8 MW interest in the battery energy storage system. The term of the Gaskell West 2 PPA is for 25 years from the commercial operation date for the power purchase and 20 years for the battery storage product. 112
City of Victorville
Notes to Basic Financial Statements
For the Year Ended June 30, 2024
18. COMMITMENTS AND CONTINGENCIES, Continued
C. Southern California Logistics Airport Authority and Stirling Enterprise LLC In the early 1990s the U.S. Air Force closed George Air Force Base (former Base). In response the local communities formed the Victor Valley Economic Development Authority (VVEDA). VVEDA and the Air Force entered into agreements to lease and ultimately transfer title to the former Base to VVEDA. The subject land is designated as either Public Bene fit Transfer (PBT) Parcels or Economic Development Conveyance (EDC) Parcels. The PBT Parcels are made up of approximately 2,200 acres previously used by the U.S. Air Force and are restricted to use as an airport. These parcels were transferred to SCLAA at no cost.
The EDC Parcels are made up of approximately 1,800 acres of adjacent property which may be developed for use as commercial property. SCLAA paid $1,636,489 and is required to pay additional $37,176 for these EDC Parcels. In 1993 a Redevelopment Plan was adopted by VVEDA establishing a redevelopment project area encompassing the former Base as well as approximately 55,000 additional acres. VVEDA delegated its decision-making authority relative to the former Base, now known as Southern California Logistics Airport or SCLA, to the Southern California Logistics Airport Authority (SCLAA). SCLAA is a component unit entity of the City of Victorville. It is also a Joint Power Authority comprised of the City of Victorville and the Victorville Water District.
SCLAA adopted a Specific Plan in conformity with the Redevelopment Plan and adopted a Master Development Plan establishing its goal to develop th e area as a cargo and aircraft maintenance facility and a business/industrial center thereby creating jobs and improving economic conditions in the Victor Valley.
In July 1998 SCLAA and Stirling Enterprises, LLC and its related entities (Stirling) entered into the first of several agreements for the marketing, acquisition, operation and development of SCLAA. The Fourth Amended and Restated Master Agreement (Stirling Agreement) is the current agreement superseding all previous versions.
D. Revenues from Sales of Land
In August 2016, three agreements with Stirling were approved by the SCLAA Board of Directors that were intended to serve as a framework that encourages development before the expiration of the Master Agreement (MA). The three agreements are a Satisfac tion and Termination Agreement, a Disposition, Exchange and Development Agreement (#2) and an Option and Development Agreement.
The Disposition, Exchange and Development Agreem ent allows for the removal of approximately 280 acres of Airport-owned property from the definition of EDC Parcels and the title transfer in fee to Stirling, of approximately 280 acres. The Airport-owned pr operty will become available for the Airport for revenue-producing purposes and the Airport will have the flexibility to develop the subject property on a ground-lease basis with aviation and nonaviation (Section 2.01 of the Development and Exchange Agreement). Revenue sharing will only exist relating to these parcels if the respective transaction is procured by Stirling and be split 80/20 with the larger share to benefit SCLAA. 113
City of Victorville
Notes to Basic Financial Statements
For the Year Ended June 30, 2024
18. COMMITMENTS AND CONTINGENCIES, Continued
D. Revenues from Sales of Land, Continued
The Agreement also provides for the disposition of additional off-airport property. In addition to the Stirling Exchange Parcels, SCLAA will then transfer, in fee, 200 acres of property for the $.0203/psf purchase price ($176,448) and participate in revenue sharing for net proceeds in an amount equal to 30% (Section 2.03 of the Development and Exchange Agre ement). Net proceeds are generally defined to be revenues generated from the eventual sale by Stirling that are residual to infrastructure costs, EIR costs and developer credits. The Agreement also transfers the public infrastructure obligations of the Authority pursuant to the MA and DDA to Stirling.
Finally, the Option Agreement, in connection with performance obligations related to the Development and Exchange Agreement, will provide Stirling th e ability to acquire additional acreage currently provided for in the Master Agreement. Such an exercise of option will occur in 50-acre increments based on Stirling having developed 500,000 square feet of property owned by it. The Option Agreement is set up to run through December 2050 and can terminate sooner due to nonperformance described in Section
1.5 of the Option and Development Agreement.
E. Management
Stirling is allowed to lease or cause to be leased the EDC Parcels and shall participate in 20% of the Net Lease Revenue from any such leases. The Authority has retained the right to lease the PBT Parcels and retain revenues from those leases but shall allow Stir ling to participate in 20% of any net lease revenues from tenants who may be procured by Stirling and approval by the Authority. Any revenues from other interim uses on the former Base such as filming will be shared on a 50%/50% basis between Stirling and the Authority.
F. Construction Commitments
The following material construction commitments existed at June 30, 2024:
19. SALES TAX ABATEMENTS
On September 7, 2012, the City Council approved a development agreement with Macerich Victor Valley LLC (Macerich), to further develop the Mall of the Victor Valley (the Mall) including the construction of a Macy’s department store. Under the Agreement the City is obligated to make assistance payments to Macerich equal to all sales tax revenue in excess of $1,000,000 generated from the new retail operations directly resulting from the development efforts. Payments are to be made in June of each year following calculation of each calendar year’s sales tax revenue.
114
City of Victorville
Notes to Basic Financial Statements
For the Year Ended June 30, 2024
19. SALES TAX ABATEMENTS, Continued
The agreement term is 28 years and includes a maximum assistance allowance of $18,886,644. For the year ended June 30, 2024 the City did remit payments totaling $360,674 to Macerich for sales tax revenue earned from January 2023 to December 2023. Additional payments are contingent upon the occurrence of uncertain future events, including the generation of sales tax revenue in excess of $1,000,000 per year.
20. SCLAA’S FINANCIAL CONDITION, SIGNIFICANT FINANCIAL OBLIGATIONS, AND
MANAGEMENT PLANS
Southern California Logistics Airport Authority (SCLAA) In fiscal year 08/09, the assessed value for the Victor Valley Redevelopment Project Area was approximately $9.49 billion. Beginning in fiscal year 09/10, there were significant decreases in assessed value for the Victor Valley Redevelopment Project Area. Assessed values for the Project Area reached a low point of $6.6 billion in fiscal year 12/13. The decrease was largely the resu lt of the Great Recession. Since fiscal year 12/13, assessed values have increased steadily. For fiscal year 23/24, the assessed value for the Project Area was approximately $13.19 billion. In 2018, Moody’s issued an upgraded rating on the Successor Agency to the Victor Valley Economic Development Authority (VVEDA) Housing Set-Aside Tax Allocation Bonds and the Non-Housing Tax Allocation Bonds to “stable” outlook as a result of resolving the outstanding defaults, and the prospective analysis on increasing assessed values in the project area.
During fiscal year 19/20 and 20/21, SCLAA had results that were not as favorable as fiscal year 18/19 with a net loss of $3.5 million and $2.5 million, respectively. However, in fiscal years 22/23 and 23/24, SCLAA had a positive net income of $16,492,949 and $4,942,3 04, respectively. A summary of the financial condition of the SCLAA enterprise fund is as follows:
Management’s Plans with Respect to its Financial Condition Management plans to ensure that annual expenditures do not exceed annual revenues and to build the reserves that are necessary to provide for economic uncertainties. The City has continued to maintain a balance budget since 2007-2008 and all revenues are projected to cover current liabilities. 115
City of Victorville
Notes to Basic Financial Statements
For the Year Ended June 30, 2024
21. SUCCESSOR AGENCY TRUST FOR ASSETS OF THE FORMER REDEVELOPMENT AGENCY On December 29, 2011, the California Supreme Court upheld Assembly Bill 1X 26 (the Bill) that provides for the dissolution of all redevelopment agencies in the st ate of California. This action impacted the reporting entity of the City of Victorville that previously ha d reported a redevelopment agency within the reporting entity of the City as a blended component unit. In accordance with the timeline set forth in the Bill (as modified by the California Supreme Court on December 29, 2011) all redevelopment agencies in the state of California were dissolved and ceased to operate as a legal entity as of February 1, 2012.
The Bill provided that upon dissolution of a redevelopm ent agency, either the city or another unit of local government will agree to serve as the “successor agency” to hold the assets until they are distributed to other units of state and local government. On January 17, 20 12, the City Council electe d to become the Successor Agency for the former redevelopment ag ency in accordance with the Bill as part of City resolution number 12-005.
After enactment of the law, which occurred on June 28, 2011, redevelopment agencies in the state of California cannot enter into new projects, obligations, or commitments. Subject to the control of a newly established oversight board, remaining assets can only be used to pay enforceable obligations in existence at the date of dissolution (including the completion of any unfinished projects that were subject to legally enforceable contractual commitments).
22.LEASES
General Fund
The General Fund, acting as lessor, leases buildi ngs and land under long-term, noncancelable lease agreements. The leases expire at various dates through 2123 and provide for renewal options ranging from 1 year to 55 years. Certain leases provide for increases in future minimum annual rental payments based on a defined percent in the contract or increases in the Consumer Price Index, subject to certain minimum increases. During the year ended June 30, 2024, the General Fund recognized $153,143 and $126,394 in lease revenue and interest revenue, respectively, pursuant to these contracts.
SCLAA Enterprise Fund
The SCLAA, acting as lessor, leases buildings and l and under long-term, non-cancelable lease agreements.
The leases expire at various dates through 2056 and provide for renewal options ranging from 1 year to 55 years. During the year ended June 30, 2024, the SCLAA recognized $7,595,353 and $1,884,663 in lease revenue and interest revenue, respectively, pursuant to these contracts. 116
City of Victorville
Notes to Basic Financial Statements
For the Year Ended June 30, 2024
22. LEASES, Continued
Certain leases provide for increases in future minimu m annual rental payments based on a defined percent in the contract or increases in the Consumer Price Index, subject to certain minimum increases. Lease revenue comprises a majority of the SCLAA’s operating revenues, therefore, this activity is considered to be the principal operation of the SCLAA. Total future mi nimum lease payments to be received under lease agreements are as follows:
Sanitary Enterprise Fund
The Sanitary Enterprise Fund, acting as lessor, leases a land under a long-term, noncancelable lease agreement. The lease expires in 2069 and provides for increases in future minimum annual rental payments based on increases in the Consumer Price Index, subject to certain minimum increases. During the year ended June 30, 2024, the Sanitary Enterprise Fund recognized $-0- and $53,248 in lease revenue and interest revenue, respectively, pursuant to this contract.
23. RESTATEMENT OF FUND BALANCES
117
City of Victorville
Notes to Basic Financial Statements
For the Year Ended June 30, 2024
23. RESTATEMENT OF FUND BALANCES, Continued
During the fiscal year ended June 30, 2024, the City recorded the following restatements:
(1) Error correction to the General Fund and the Side walk Assessment District Fund– In prior years, the Sidewalk Assessment District Fund was combined with the General Fund in error. The City recorded a restatement to remove the Sidewalk Assessment District Fund from the General Fund to presented separately as a special revenue fund.
(2) Change in Reporting Entity – The Housing Asse t Successor Fund, Other State/Local Grants Fund, COVID-19 Fund and Capital Impact Facilities Fund moved from major to nonmajor funds. 118
REQUIRED
SUPPLEMENTARY INFORMATION
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City of Victorville
Required Supplementary Information
For the year ended June 30, 2024
Schedule of Changes in the Net Pension Liability and Related Ratios (Agent Plan) - Last 10 Years Miscellaneous Plan
Reporting Fiscal Year 2024 2023 2022 2021
(Measurement Date) (2023) (2022) (2021) (2020)
TOTAL PENSION LIABILITY:
Service cost 5,068,474$ 4,702,701$ 4,361,938$ 3,917,361$ Interest 17,037,882 15,892,288 15,327,363 14,388,003 Changes in assumptions 275,105 8,923,031 - - Differences between expected and actual experience 6,132,994 (3,062,363) 3,594,527 901,693 Benefit payments, including refunds of employee
contributions (11,039,352) (10,126,951) (9,405,164) (8,563,342) Net change in the total pension liability 17,475,103 16,328,706 13,878,664 10,643,715 Total pension liability - beginning 243,503,181 227,174,475 213,295,811 202,652,096 Total pension liability - ending (a) 260,978,284$ 243,503,181$ 227,174,475$ 213,295,811$
PLAN FIDUCIARY NET POSITION
Plan to plan resource movement 1,577$ -$ -$ -$ Contributions - employer 8,144,257 6,751,004 5,963,725 5,479,864 Contributions - employee 2,372,767 2,011,858 1,889,577 1,928,672 Net investment income 10,863,448 (14,410,875) 35,514,329 7,528,774 Benefit payments, including refunds of employee
contributions (11,039,352) (10,126,951) (9,405,164) (8,563,342) Administrative expense (128,726) (118,949) (156,975) (212,846) Other miscellaneous income (expense) - - - - Net change in plan fiduciary net position 10,213,971 (15,893,913) 33,805,492 6,161,122 Plan fiduciary net position - beginning 175,053,496 190,947,409 157,141,917 150,980,795 Plan fiduciary net position - ending (b) 185,267,467$ 175,053,496$ 190,947,409$ 157,141,917$ Net pension liability - ending (a) - (b) 75,710,817$ 68,449,685$ 36,227,066$ 56,153,894$ Plan fiduciary net position as a percentage of the total pension liability 70.99% 71.89% 84.05% 73.67%
Covered payroll 31,453,365$ 26,035,500$ 24,525,949$ 24,562,823$ Net pension liability as a percentage of covered payroll 240.71% 262.91% 147.71% 228.61% Notes to Schedule:
Benefit changes:
There were no benefit changes.
Changes in Assumptions:
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: The discount rate was reduced from 7.65% to 7.15%.
From fiscal year June 30, 2018 to June 30, 2022: There were no significant changes in assumptions.
From fiscal year June 30, 2023 to June 30, 2024: There were no changes in assumptions.
From fiscal year June 30, 2022 to June 30, 2023: The discount rate and long-term rate of return decreased from 7.15% to 6.90% and the inflation rate decreased from 2.50% to 2.30%.
From fiscal year June 30, 2015 to June 30, 2016: GASB 68, paragraph 68 states that the long-term expected rate of return should be determined net of pension plan investment expense but without reduction for pension plan administrative expense. The discount rate of 7.50% used for the June 30, 2014 measurement date was net of administrative expenses. The discount rate of 7.65% used for the June 30, 2015 measurement dat e is without reduction of pension plan administrative expense.
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2020 2019 2018 2017 2016 2015
(2019) (2018) (2017) (2016) (2015) (2014)
3,878,156$ 3,925,313$ 3,913,955$ 3,391,116$ 3,399,557$ 3,479,263$ 13,664,664 12,780,111 12,143,449 11,593,629 10,950,745 10,425,889 - (1,453,429) 10,784,766 - (2,900,838) - 3,533,778 1,426,643 (1,294,528) (114,587) (1,452,436) - (8,131,659) (7,556,833) (6,707,043) (6,190,255) (5,465,312) (5,288,466) 12,944,939 9,121,805 18,840,599 8,679,903 4,531,716 8,616,686 189,707,157 180,585,352 161,744,753 153,064,850 148,533,134 139,916,448 202,652,096$ 189,707,157$ 180,585,352$ 161,744,753$ 153,064,850$ 148,533,134$ -$ (332)$ -$ -$ 29,796$ -$ 4,590,346 4,017,440 3,945,743 3,406,692 3,132,116 2,729,427 1,749,709 1,942,720 1,762,125 1,615,618 1,655,311 1,675,275 9,361,466 11,287,052 13,554,180 663,966 2,712,238 18,040,044 (8,131,659) (7,556,833) (6,707,043) (6,190,255) (5,465,312) (5,288,466) (102,414) (209,479) (180,207) (74,739) (138,171) (138,890) 332 (397,805) - - - - 7,467,780 9,082,763 12,374,798 (578,718) 1,925,978 17,017,390 143,513,015 134,430,252 122,055,454 122,634,172 120,708,194 103,690,804 150,980,795$ 143,513,015$ 134,430,252$ 122,055,454$ 122,634,172$ 120,708,194$ 51,671,301$ 46,194,142$ 46,155,100$ 39,689,299$ 30,430,678$ 27,824,940$
74.50% 75.65% 74.44% 75.46% 80.12% 81.27%
22,226,999$ 22,506,989$ 22,354,507$ 19,918,813$ 19,872,318$ 19,389,560$ 232.47% 205.24% 206.47% 199.26% 153.13% 143.50%
123
City of Victorville
Required Supplementary Information
For the year ended June 30, 2024
Schedule of Plan Contributions (Agent Plan) - Last 10 Years 2023-2024 2022-2023 2021-2022 2020-2021
Miscellaneous Plan
Actuarially determined contribution 8,725,255$ 8,144,580$ 6,748,512$ 5,961,400$ Contributions in relation to actuarially deemed
contributions (8,725,255) (8,144,580) (6,748,512) (5,961,400) Contribution deficiency (excess) -$ -$ -$ -$ Covered payroll2 35,010,936$ 31,453,365 $ 26,035,500 $ 24,525,949 $ Contributions as a percentage of covered payroll 24.92% 25.89% 25.92% 24.31% Notes to Schedule:
Valuation Date 6/30/2021 6/30/2020 6/30/2019 6/30/2018
Methods and assumptions used to determine contribution
rates:
Actuarial cost method Entry Age Entry Age Entry Age Entry Age Amortization method (1) (1) (1) (1)
Asset valuation method Fair Value Fair Value Fair Value Fair Value Inflation 2.300% 2.300% 2.50% 2.50%
Salary increases (2) (2) (2) (2)
Investment rate of return 6.90% (3) 6.90% (3) 7.00% (3) 7.00% (3) Retirement age (4) (4) (4) (4)
Mortality (5) (5) (5) (5)
(1) Level percentage of payroll, closed.
(2) Depending on age, service, and type of employment
(3) Net of pension plan investment expense, including inflation. (4) 50 - 55 for 2.5% @ 55; 52 - 67 for 2.0% @ 62.
(5) Mortality assumptions are based on mortality rates resulting from the most recent CalPERS Experience Study adopted by the CalPERS Board.
124
2019-2020 2018-2019 2017-2018 2016-2017 2015-2016 2014-2015 5,477,574$ 4,622,469 $ 4,014,719 $ 3,787,877 $ 3,504,788 $ 3,132,116 $ (5,477,574) (4,622,469) (4,014,719) (3,787,877) (3,504,788) (3,132,116) -$ -$ -$ -$ -$ -$ 24,562,823$ 22,226,999$ 22,506,989$ 22,354,507$ 19,918,813$ 19,872,318$
22.30% 20.80% 17.84% 16.94% 17.60% 15.76%
6/30/2017 6/30/2016 6/30/2015 6/30/2014 6/30/2013 6/30/2012 Entry Age Entry Age Entry Age Entry Age Entry Age Entry Age (1) (1) (1) (1) (1) (1)
Fair Value Fair Value Fair Value Fair Value Fair Value 15-Year Smoothed
Market Method
2.63% 2.75% 2.75% 2.75% 2.75% 2.75%
(2) (2) (2) (2) (2) (2)
7.25% (3) 7.375% (3) 7.50% (3) 7.50% (3) 7.50% (3) 7.50% (3) (4) (4) (4) (4) (4) (4)
(5) (5) (5) (5) (5) (5)
125
City of Victorville
Required Supplementary Information
For the year ended June 30, 2024
Schedule of Plan's Proportionate Share of the Net Pension Liability (Cost Sharing Plan) - Last 10 Years Safety Plan
Fiscal Year End: 2024 2023 2022 2021
Measurement Date (2023) (2022) (2021) (2020)
City's proportion of the net pension liability 0.19738% 0.20103% 0.21104% 0.18786% City's proportionate share of the net pension liability 14,753,830$ 13,813,980$ 7,406,301$ 24,480,116$ City's covered payroll (plan year) 6,864,378$ 5,534,300$ 5,123,885$ 5,671,207$ City's proportionate share of the net pension liability as a percentage of its covered payroll 214.93% 249.61% 144.54% 253.81% Fiduciary net position as a percentage of the
total pension liability 0.12234% 0.12520% 0.14623% 0.12039% Notes to the schedule:
Benefit changes:
There were no benefit changes.
Changes in Assumptions:
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: The discount rate was reduced from 7.65% to 7.15%.
From fiscal year June 30, 2018 to June 30, 2022: There were no significant changes in assumptions.
From fiscal year June 30, 2023 to June 30, 2024: There were no changes in assumptions. *The plan had no active members until fiscal year ended June 30, 2019, and therefore, no covered payroll.
From fiscal year June 30, 2022 to June 30, 2023: The discount rate and long-term rate of return decreased from 7.15% to 6.90% and the inflation rate decreased from 2.50% to 2.30%.
From fiscal year June 30, 2015 to June 30, 2016: GASB 68, paragraph 68 states that the long-term expected rate of return should be determined net of pension plan investment expense but without reduction for pension plan administrative expense. The discount rate of 7.50% used for the June 30, 2014 measurement date was net of administrative expenses. The discount rate of 7.65% used for the June 30, 2015 measurement dat e is without reduction of pension plan administrative expense.
126
2020 2019 2018 2017 2016 2015
(2019) (2018) (2017) (2016) (2015) (2014)
0.19301% 0.19843% 0.19780% 0.20676% 0.21750% 0.20657%
28,079,757$ 28,486,271$ 11,818,679$ 10,708,540$ 8,961,994$ 7,748,626$ 5,857,254$ 5,329,935$ N/A N/A N/A N/A 476.14% N/A N/A N/A N/A N/A
0.12227% 0.12558% 0.12223% 0.13033% 0.14547% 0.14547%
127
City of Victorville
Required Supplementary Information
For the year ended June 30, 2024
Schedule of Plan Contributions (Cost Sharing Plan) - Last 10 Years 2023-2024 2022-2023 2021-2022 2020-2021
Safety Plan
Actuarially determined contribution 2,262,574$ 2,154,542$ 1,910,223$ 1,820,085$ Contributions in relation to actuarially deemed
contributions (2,262,574) (2,154,542) (1,910,223) (1,820,085) Contribution deficiency (excess) -$ -$ -$ -$ Covered payroll2 7,530,282$ 6,864,378 $ 5,534,300 $ 5,123,885 $ Contributions as a percentage of covered payroll 30.05% 31.39% 34.52% 35.52% Notes to Schedule:
Valuation Date 6/30/2021 6/30/2020 6/30/2019 6/30/2018
Methods and assumptions used to determine contribution
rates:
Actuarial cost method Entry Age Entry Age Entry Age Entry Age Amortization method (1) (1) (1) (1)
Asset valuation method Fair Value Fair Value Fair Value Fair Value Inflation 2.300% 2.300% 2.50% 2.50%
Salary increases (2) (2) (2) (2)
Investment rate of return 6.90% (3) 6.90% (3) 7.00% (3) 7.00% (3) Mortality (4) (4) (4) (4)
(1) Level percentage of payroll, closed.
(2) Depending on age, service, and type of employment
(3) Net of pension plan investment expense, including inflation. *The plan had no active members until fiscal year ended June 30, 2019, and therefore, no covered payroll. (4) Mortality assumptions are based on mortality rates resulting from the most recent CalPERS Experience Study adopted by the CalPERS Board.
128
2019-2020 2018-2019 2017-2018 2016-2017 2015-2016 2014-2015 1,737,805$ 1,406,021 $ 862,264 $ 700,198 $ 650,960 $ 585,811 $ (1,737,805) (1,406,021) (862,264) (700,198) (650,960) (585,811) -$ -$ -$ -$ -$ -$ 4,931,300$ 2,530,529$ N/A N/A N/A N/A
35.24% 55.56% N/A N/A N/A N/A
6/30/2017 6/30/2016 6/30/2015 6/30/2014 6/30/2013 6/30/2012 Entry Age Entry Age Entry Age Entry Age Entry Age Entry Age (1) (1) (1) (1) (1) (1)
Fair Value Fair Value Fair Value Fair Value Fair Value 15-Year Smoothed
Market Method
2.63% 2.75% 2.75% 2.75% 2.75% 2.75%
(2) (2) (2) (2) (2) (2)
7.25% (3) 7.375% (3) 7.50% (3) 7.50% (3) 7.50% (3) 7.50% (3) (4) (4) (4) (4) (4) (4)
129
City of Victorville
Required Supplementary Information
For the year ended June 30, 2024
Schedule of Changes in the Total OPEB Liability and Related Ratios - Last 10 Years* Reporting Fiscal Year
(Measurement Date)
City Water City Water
TOTAL OPEB LIABILITY:
Service cost 1,729,997 $ 455,359 $ 2,334,220 $ 626,941 $ Interest 888,223 423,401 704,405 281,198 Changes in assumptions (455,689) (197,575) (5,816,473) (2,488,667) Differences between expected and actual experience - - (3,673,118) 987,796 Changes of Benefit Terms - - - - Benefit payments, including refunds of employee
contribution
s (492,948) (313,663) (437,336) (273,537) Net change in the total OPEB liability 1,669,583 367,522 (6,888,302) (866,269) Total OPEB liability - beginning 23,607,500 11,661,963 30,495,802 12,528,232 Total OPEB liability - ending (a) 25,277,083$ 12,029,485 $ 23,607,500 $ 11,661,963 $ Plan fiduciary net position as a percentage of the total OPEB liabilit
y 0.00% 0.00% 0.00% 0.00%
Covered payroll 40,473,063$ 8,679,777$ $32,718,185 7,778,497$ Total OPEB liability as a percentage of covered payroll 62.45% 138.59% 72.15% 149.93% Notes to Schedule
Changes in assumptions:
Discount rate 3.65% 3.65% 3.54% 3.54%
Mortality improvement rates Scale MP-2021 Scale MP-2021 Scale MP-2021 Scale MP-2021 In the June 30, 2018 measurement peiod, the pre-65 waived retiree re-election was updated to be 10% after age 65.
In the June 30, 2020 meaurement period, the medical trend rate for Kaiser Senior Advantage plans decreased from 6.5% to 5.0%. *Fiscal year 2018 was the first year of implementation, therefore, only seven years are shown.
The mortality, retirement, disability, and termination rates for the measurement periods ended June 30, 2017 and 2018 were based on the CalPERS 1997-2011 Experience Study and CalPERS 1997-2015 Experience Study, respectively In the June 30, 2022 measurement period, the following medical trend rates changed: Non-Medicare increased from 7.0% to 8.5%; Medicare increased from 6.1% to 7.5%; and Kaiser increased from 7.0% to 6.25%.
June 30, 2023
(June 30, 2022)
June 30, 2024
(June 30, 2023)
130
City Water City Water City Water
2,235,761$ 600,360$ 1,486,270$ 474,890$ 1,301,917$ 417,399$ 657,508 271,338 940,317 372,802 896,741 364,950 278,410 105,768 4,480,447 1,795,864 1,650,512 601,978 - - (4,403,383) (904,000) - - - - - - - - (383,313) (253,227) (352,317) (224,298) (325,520) (216,889) 2,788,366 724,239 2,151,334 1,515,258 3,523,650 1,167,438 27,707,436 11,803,993 25,556,102 10,288,735 22,032,452 9,121,297 30,495,802$ 12,528,232$ 27,707,436$ 11,803,993$ 25,556,102$ 10,288,735$
0.00% 0.00% 0.00% 0.00% 0.00% 0.00%
30,916,888$ 7,710,052$ $29,376,376 7,618,996$ 24,330,808$ 7,078,295$
98.64% 162.49% 94.32% 154.93% 105.04% 145.36%
2.16% 2.16% 2.21% 2.21% 3.50% 3.50%
Scale MP-2020 Scale MP-2020 Scale MP-2020 Scale MP-2020 Scale MP-2018 Scale MP-2018 June 30, 2022
(June 30, 2021)
June 30, 2020
(June 30, 2020) (June 30, 2019)
June 30, 2021
131
City of Victorville
Required Supplementary Information
For the year ended June 30, 2024
Schedule of Changes in the Total OPEB Liability and Related Ratios - Last 10 Years* (Continued)
Reporting Fiscal Year
(Measurement Date)
City Water City Water
TOTAL PENSION LIABILITY:
Service cost 1,467,025 $ 494,095 $ 1,740,815 $ 583,831 $ Interest 902,150 404,923 763,058 345,325 Changes in assumptions (1,253,215) (509,085) (3,502,958) (1,452,630) Differences between expected and actual experience (2,657,769) (1,985,311) - - Changes of Benefit Terms - - - - Benefit payments, including refunds of employee
contribution
s (316,872) (199,802) (285,893) (185,817) Net change in the total pension liability (1,858,681) (1,795,180) (1,284,978) (709,291) Total pension liability - beginning 23,891,133 10,916,477 25,176,111 11,625,768 Total pension liability - ending (a) 22,032,452$ 9,121,297$ 23,891,133$ 10,916,477$ Plan fiduciary net position as a percentage of the total pension liability 0.00% 0.00% 0.00% 0.00%
Covered payroll $20,246,960 6,818,328$ 17,722,441$ 4,577,527$ Net pension liability as a percentage of covered payroll 108.82% 133.78% 134.81% 238.48% Notes to Schedule
Changes in assumptions:
Discount rate 3.87% 3.87% 3.58% 3.58%
Mortality improvement rates Scale MP-2018 Scale MP-2018 Scale MP-2016 Scale MP-2016 June 30, 2019
(June 30, 2018)
June 30, 2018
(June 30, 2017)
132
City of Victorville
Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual General Fund
For the year ended June 30, 2024
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:
Taxes and assessments 94,847,733$ 93,112,738$ 102,621,091$ 9,508,353$ Licenses and permits 3,536,000 3,363,500 3,880,185 516,685 Intergovernmental 135,000 135,000 171,736 36,736
Charges for services 19,579,368 19,580,258 20,247,580 667,322 Fines and forfeitures 592,412 1,029,412 1,428,089 398,677 Investment income (loss) 10,000 2,675,000 6,778,680 4,103,680 Other 371,893 479,723 875,671 395,948
Total revenues 119,072,406 120,375,631 136,003,032 15,627,401 EXPENDITURES:
Current:
General government 25,654,913 26,183,114 20,615,557 5,567,557 Public safety 66,360,70
1 67,321,611 62,547,882 4,773,729
Community development 7,868 126,618 7,817 118,801
Public works 16,066,171 16,922,892 13,234,860 3,688,032 Parks and recreation 7,455,084 7,754,410 6,438,441 1,315,969 Capital outlay 5,988,550 14,722,030 5,711,290 9,010,740 Debt service:
Principal 4,000,000 8,000,000 24,348 7,975,652
Interest and loan fees - - 3,652 (3,652)
Principal - SBITA - - 245,20 1 (245,201)
Interest - SBITA - - 25,722 (25,722 )
Total expenditures 125,533,287 141,030,675 108,854,770 32,175,905
REVENUES OVER (UNDER)
EXPENDITURES (6,460,881) (20,655,044) 27,148,262 47,803,306 OTHER FINANCING SOURCES (USES):
Transfers in 8,050,034 8,050,034 311,095 (7,738,939
)
Transfers out (8,009,034) (8,009,034) - 8,009,034
SBITA financing - - 220,464 220,464
Proceeds from sale of property - - 62 62
Total other financing sources (uses) 41,000 41,000 531,621 490,621 Net change in fund balances (6,419,881)$ (20,614,044)$ 27,679,883 48,293,927$ FUND BALANCES:
Beginning of year 107,156,268
Restatement - error corrections (154,585)
Beginning of year, as restated 107,001,683
End of year 134,681,566$
Budgeted Amounts
133
City of Victorville
Notes to Required Supplementary Information
For the year ended June 30, 2024
1. BUDGETARY DATA
a.
b.
c.
d.
e.
f.
g.
The City follows these procedures in establishing the budgetary data in the financial statements.
Formal budgetary integration is employed as a management control device during the year for all funds, other than debt service funds and capital project funds. Budgets are adopted on a basis consistent with U.S. GAAP.
Capital project funds are budgeted on a project length basis. Effective budgetary control is achieved for debt service funds through the contractual requirements of bond indenture provisions. The Engineering Security Special Revenue Fund does not have a legally adopted budget.
The City Manager submits to the City Council a proposed operating budget. The operating budget includes the proposed expenditures and source of financing;
The City Housing Asset Successor Major Special Revenue Fund had total appropriations of $479,336 and actual expenditures of $199,879, which resulted in excess expenditures under appropriations of $279,457 for the year ended June 30, 2024.
Public hearings are conducted to obtain taxpayer comments; A budget is legally enacted through passage of a resolution; The City Manager is authorized to transfer budgeted amounts within individual funds; however, any revisions that alter total appropriations of a fund must be approved by City Council. The legal level of budgetary control has been established at the fund level;
Budgeted amounts are as originally adopted and as further amended by the City Council; 134
SUPPLEMENTARY INFORMATION
135
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136
City of Victorville
General Funds
For the Year Ended June 30, 2024
General Fund
This fund accounts for all general activity not within the funds mentioned below.
Measure P
This fund accounts for the 1% transactions and use tax approved by the voters in November 2020. This is a general tax that the City Council and Measure P committee are involved in reviewing the expenditures budget and making recommendations and comments.
Technolo
gy
This fund accounts for fees charged to ensure the support of the permitting system by the users of the system.
Fueling Stations
This fund accounts for fees charged to upgrade the fueling stations as needed and their continued maintenance.
Victor Valley Transportation Center
This fund accounts for rental income and correspondin g lease and maintenance expenditure s for leasing the Victor Valley Transportation Center to the Victor Valley Transit Authority.
Engineering Security
This fund accounts for various deposits that the City receives as deposits. These deposits are held by the City and returned to the depositor upon completion of projects or fulfillment of purpose and cannot be utilized for any other purpose.
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138
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139
City of Victorville
Combining Balance Sheet
General Fund
June 30, 2024
ASSETS
Cash and investments 68,562,275 $ 50,590,108 $ 530,658 $ 2,401,241 $ Accounts receivable 3,688,571 2,872,872 - 171,682 Interest receivable 2,300,031 - - - Due from other funds 1,247,570 - - - Advances to other funds 1,926,184 - - - Due from other governments 2,652,214 2,471,537 - - Leases receivable 5,879,994 - - - Inventories 229,448 - - - Prepaid items 291,050 24,073 140,639 - Total assets 86,777,337$ 55,958,590 $ 671,297 $ 2,572,923 $
LIABILITIES, DEFERRED INFLOWS OF
RESOURCES AND FUND BALANCES
Liabilities:
Accounts payable 2,910,795 $ 917,720 $ 315 $ 122,398$ Accrued liabilities 1,336,085 - - - Deposits payable 585,954 - - - Unearned revenue 1,304 - - - Total liabilities 4,834,138 917,720 315 122,398 Deferred Inflows of Resources
Deferred inflows - leases 5,487,471 - - - Total deferred inflows of resources 5,487,471 - - - Fund Balances:
Nonspendable:
Advances to other funds 1,926,184 - - - Prepaid items 291,050 24,073 140,639 - Inventories 229,448 - - - Unassigned 74,009,046 55,016,797 530,343 2,450,525 Total fund balances 76,455,728 55,040,870 670,982 2,450,525 T
otal liabilities, deferred inflows of
resources and fund balances 86,777,337$ 55,958,590$ 671,297$ 2,572,923$ General Measure P Technology
Fueling
Stations
140
Totals
48,253$ 2,752,943$ - $ - $ 124,885,478$ 253 - - - 6,733,378 1,077 - - - 2,301,108 - - - - 1,247,570 - - - - 1,926,184 - - - - 5,123,751 289,757 - - - 6,169,751 - - - - 229,448 - - - - 455,762 339,340$ 2,752,943 $ - $ - $ 149,072,430$ 1,315$ 61,275 $ - $ - $ 4,013,818$ - - - - 1,336,085 - 2,691,550 - - 3,277,504 - - - - 1,304 1,315 2,752,825 - - 8,628,711 274,682 - - - 5,762,153 274,682 - - - 5,762,153 - - - - 1,926,184 - - - - 455,762 - - - - 229,448 63,343 118 - - 132,070,172 63,343 118 - - 134,681,566 339,340$ 2,752,943$ -$ -$ 149,072,430$ Eliminations
Sidewalk
Assessment
District
Engineering
Security
Victor Valley
Transportation
Center
141
City of Victorville
Combining Statement of Revenues, Expenditures and Changes in Fund Balances General Fund
For the year ended June 30, 2024
REVENUES:
Taxes and assessments 73,396,865 $ 29,224,226 $ - $ - $ Licenses and permits 3,880,185 - - -
Intergovernmental 171,736 - - -
Charges for services 16,401,548 2,099,787 291,929 1,458,727 Fines and forfeitures 1,428,089 - - -
Investment income (loss) 4,478,856 2,291,030 - -
Other 835,760 - - -
Total revenues 100,593,039 33,615,043 291,929 1,458,727 EXPENDITURES:
Current:
General government 19,408,16
1 1,031,767 150,444 -
Public safety 55,641,253 6,906,629 - -
Community development -7 ,817 - -
Public works 9,584,932 2,253,500 3,291 1,386,326
Parks and recreation 6,217,737 220,704 - -
Capital outlay 528,556 5,109,37 1 - 73,363
Debt service:
Principal - 24,348 - -
Interest and loan fees -3 ,652 - -
Principal - SBITA 245,201 ---
Interest - SBITA 25,722 - - -
Total expenditures 91,651,562 15,557,788 153,735 1,459,689
REVENUES OVER (UNDER)
EXPENDITURES 8,941,477 18,057,255 138,194 (962) OTHER FINANCING SOURCES (USES):
Transfers in 8,320,129 - - -
Transfers out - (8,009,034
) --
SBITA financing - 220,464 - - Proceeds from sale of property 62 - - -
Total other financing sources (uses) 8,320,191 (7,788,570) - - Net change in fund balances 17,261,668 10,268,685 138,194 (962) FUND BALANCES:
Beginning of year 59,194,060 44,772,185 532,788 2,451,487 Restatement ----
Beginning of year, as restated 59,194,060 44,772,185 532,788 2,451,487 End of year 76,455,728$ 55,040,870$ 670,982$ 2,450,525$ General Measure P Technology
Fueling
Stations
142
Totals
-$ - $ - $ - $ 102,621,091$ - - - - 3,880,185
- - - - 171,736
(4,411) - - - 20,247,580
- - - - 1,428,089
8,794 - - - 6,778,680
39,911 - - - 875,671
44,294 - - - 136,003,032 25,185 - - - 20,615,55 7
- - - - 62,547,882
- - - - 7,817
6,811 - - - 13,234,860
- - - - 6,438,441
- - - - 5,711,290
- - - - 24,348
- - - - 3,652
- - - - 245,201
- - - - 25,722
31,996 - - - 108,854,770 12,298 - - - 27,148,262 - - - (8,009,034) 311,095
- - - 8,009,034 -
- - - - 220,464 ---- 6 2
- - - - 531,621 12,298 - - - 27,679,883 51,045 - 154,703 - 107,156,268
- 118 (154,703) - (154,585)
51,045 118 - - 107,001,683
63,343$ 118$ -$ -$ 134,681,566$ Eliminations
Engineering
Security
Victor Valley
Transportation
Center
Sidewalk
Assessment
District
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144
City of Victorville
Nonmajor Governmental Funds
For the Year Ended June 30, 2024
Special Revenue Funds
Special revenue fund s are used t o account for revenue derived fro m specific taxes or other revenue sources that are restricted by law or administrative action to expenditure for specified purposes.
Housing Asset Successor
This fund accounts for the housing activities of the City that were previously accounted for in the low and moderate housing redevelopment agency fund. Funding sources consists primarily of loan repayments and corresponding interest that are used to increase, improve, and preserve the community’s supply of low- and moderate-income housing.
Other State / Local Grants
This fund accounts for moneys received from the California Law Enforcement Equipment Program, AB 3229 Grant, Office of Traffic Safety Grant, California Integrated Waste Management, Job-Housing Incentive Grant, Homeland Security Grant, and Alcoholic Beverage Control Grant.
COVID-19 Funds
This fund accounts for the revenues and expenditures received from federal, state, and county funds for COVID-19 relief and response. The grants are primarily used for public safety, telecommuting, homelessness and outreach, and social distancing communications.
Measure
I
This fund account s for the portion of sale s tax revenue received fro m the Count y. The fund s are le gally restricted expenditures for the local street networks that have significant inter-jurisdictional or regional traffic.
Landscape Maintenance and Drainage Facilities Assessment District This fund accounts for the revenue and expenditures of Assessment Districts which provided benefits to the property owner served. These improvements include items such as enhanced landscape, blocked walls, irrigation, and drainage system. Since the maintenance of these enhanced facilities dir ectly benefit the individual parcels within the district rather than the City as a whole, the maintenance costs a re assessed to the property owners with the Maintenance Assessment District boundaries.
Street Li
ghting
This fund accounts for revenue received from assessments levied within the District and disbursed funds are for street lighting maintenance activities.
Traffic Safety
This fund accounts for street projects paid out for the City's share of the gas tax monies received from the state.
Asset Seizure
This fund account s for ap o r t i on of revenue s received fro m sales of asset s seized durin g drug-related arrest s and disbursed for authorized public safety activities.
Storm Drain Utility
This fund accounts for revenue received from storm drain user fees and expensed funds are related to storm drains.
Gas Tax
This fund accounts for revenue received from the state of California under Street and Highways Code Section 2105, 2106, and 2107. The allocations should be spent for street and highway maintenance and improvements.
145
City of Victorville
Nonmajor Governmental Funds
For the Year Ended June 30, 2024
Special Revenue Funds, Continued
Transportation Tax
This fund accounts for revenue received for public transpor tation projects through the Local Transportation Fund, which derived from a ¼ cent of the General Sales Tax. Eligible expenses include projects related to maintenance and repair of streets and roads.
Other Federal Grants
This fund accounts for federal moneys received for the following grants: COPS Fast Grant, Federal Demonstration, Transportation Enhancement Act, Congestion Mitigation Air Quality Grant, Police Hiring Supplement Grant, Federal Asset Seizure, and EPA Water Reuse Grant.
HUD Grants
This fund accounts for the revenues and expenditures under the guidelines of the Federal Communit Development Block Grant and HOME Grant programs of the U.S. Department of Housing and Urban Development. The grants are primarily used for the development of viable urban communities by providing decent housing, suitable living environments, and expanding economic opportunities for persons of low and moderate incomes.
General Construction Fund
This fund accounts for other major construction projects.
Vocational Center Fund
This fund accounts for the expenditures associated with the operation of the Vocational Center.
MTBE Fund
This fund accounts for the revenue received a s part of the MTBE Settlement Liti gation. Revenue is received i n this fund and allocated-out to the appropriate funds and capital projects that have expenditures associated with MTBE.
Capital Projects Funds
Debt service fund s are used t o account for the accumulation of resources for, and the retirement of, lon g-term debt principal and interest.
Capital Impact Facilities Fund
This capital pro jects fund account s for the acquisitio n or construction of ma jor capital facilitie s related t o public improvements needed as population increases.
146
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147
City of Victorville
Combining Balance Sheet
Nonmajor Governmental Funds
June 30, 2024
ASSETS
Cash and investments 1,811,900 $ 11,168,265 $ 4,815,998 $ 19,095,401 $ Accounts receivable - 361,520 - 1,898,390 Notes receivable 13,483,615 - - 9,793 Due from other governments - 1,143,497 152,292 - Due from successor agency 13,329,238 - - - Prepaid items - 29,792 2,101,973 755 Land held for resale 1,549,837 - - - Total assets 30,174,590$ 12,703,074 $ 7,070,263 $ 21,004,339 $
LIABILITIES, DEFERRED INFLOWS OF
RESOURCES AND FUND BALANCES
Liabilities:
Accounts payable 67,329 $ 2,805,959$ 1,179,502 $ 4,017,273 $ Deposits payable - - - - Due to other funds - - - - Unearned revenue - 7,550,417 5,890,761 - Total liabilities 67,329 10,356,376 7,070,263 4,017,273 Deferred Inflows of Resources
Deferred inflow - unavailable revenue - 1,181,612 152,292 - Total deferred inflows of resources - 1,181,612 152,292 - Fund Balances:
Nonspendable:
Prepaid items - 29,792 2,101,973 755 Restricted:
Public safety - - - - Highways and street projects - 1,135,294 - 16,986,311 Community development 30,107,261 - - - Unassigned - - (2,254,265) - Total fund balances 30,107,261 1,165,086 (152,292) 16,987,066 Total liabilities, deferred inflows of
resources and fund balances 30,174,590$ 12,703,074$ 7,070,263$ 21,004,339$ Special Revenue Funds
Housing Asset
Successor
Other State / Local
Grants
COVID-19
Funds Measure I
148
11,818,542$ 2,713,656 $ - $ 66,856$ 4,602,772$ 7,807,073 $ - 5,649 10,855 - 7,142 361,354 - - - - - - 14,782 26,256 - - - 940,740 - - - - - - 1,365 773 - - 1,112 2,190 - - - - - - 11,834,689$ 2,746,334 $ 10,855 $ 66,856 $ 4,611,026$ 9,111,357 $ 170,731$ 286,022 $ - $ - $ 29,400$ 1,692,601$ 15,750 - - - - 105 - - - - - - - - - - - - 186,481 286,022 - - 29,400 1,692,706 - - - - - - - - - - - - 1,365 773 - - 1,112 2,190 - - - 66,856 - - 11,646,843 2,459,539 10,855 - 4,580,514 7,416,461 - - - - - - - - - - - - 11,648,208 2,460,312 10,855 66,856 4,581,626 7,418,651 11,834,689$ 2,746,334$ 10,855$ 66,856$ 4,611,026$ 9,111,357$ Special Revenue Funds
Landscape
Maintenance
Street
Lighting
Traffic
Safety
Asset
Seizure
Storm
Drain
Utility Gas Tax
149
City of Victorville
Combining Balance Sheet
Nonmajor Governmental Funds (Continued)
June 30, 2024
ASSETS
Cash and investments 274,696 $ - $ 104,431$ 161,946 $ Accounts receivable 1,350 247,129 - - Notes receivable 100 - 1,571,143 - Due from other governments - 2,620,456 634,021 - Due from successor agency - - - - Prepaid items - - - - Land held for resale - - - - Total assets 276,146$ 2,867,585 $ 2,309,595 $ 161,946 $
LIABILITIES, DEFERRED INFLOWS OF
RESOURCES AND FUND BALANCES
Liabilities:
Accounts payable 3,791 $ 760,955 $ 111,372 $ - $ Deposits payable 5,828 - - - Due to other funds - 1,247,570 - - Unearned revenue - 157,321 - - Total liabilities 9,619 2,165,846 111,372 - Deferred Inflows of Resources
Deferred inflow - unavailable revenue - 2,570,662 320,845 - Total deferred inflows of resources - 2,570,662 320,845 - Fund Balances:
Nonspendable:
Prepaid items - - - - Restricted:
Public safety - - - - Highways and street projects 266,527 - - 161,946 Community development - - 1,877,378 - Unassigned - (1,868,923) - - Total fund balances 266,527 (1,868,923) 1,877,378 161,946 Total liabilities, deferred inflows of
resources and fund balances 276,146$ 2,867,585$ 2,309,595$ 161,946$ Special Revenue Funds
Transportation
Tax
Other Federal
Grants
HUD
Grants
Sidewalk
Assessment District
150
Capital Projects
Fund
Total Nonmajor
Governmental
Funds
-$ 596,437$ 31,666,638$ 96,704,611 $ - - - 2,893,389 - - - 15,064,651 - 16,702 - 5,548,746 - - - 13,329,238 - - - 2,137,960 - - - 1,549,837 -$ 613,139$ 31,666,638$ 137,228,432 $ -$ 7,604$ 2,780,375$ 13,912,914 $ - - - 21,683 - - - 1,247,570 - - - 13,598,499 - 7,604 2,780,375 28,780,666 - - - 4,225,411 - - - 4,225,411 - - - 2,137,960 - - - 66,856 - 605,535 28,886,263 74,156,088 - - - 31,984,639 - - - (4,123,188) - 605,535 28,886,263 104,222,355 -$ 613,139$ 31,666,638$ 137,228,432 $ Special Revenue Funds
Foxborough
Rail
Capital
Impact
Facilities
Engineering
Security
151
City of Victorville
Combining Statement of Revenues, Expenditures and Changes in Fund Balances Nonmajor Governmental Funds
For the year ended June 30, 2024
REVENUES:
Taxes and assessments - $ - $ - $ 7,575,760$ Intergovernmental 125,000 5,328,596 13,912,967 -
Charges for services - - - 64,845
Fines and forfeitures ----
Investment income (loss) 686,524 497,417 - 804,710
Other ----
Total revenues 811,524 5,826,013 13,912,967 8,445,315 EXPENDITURES:
Current:
General government 26,676 - 502,762 -
Public safety - 170,644 - -
Community development 173,203 65,070 - -
Public works - 1,914,670 - 2,624,509
Parks and recreation - 10,366 - -
Capital outlay - 2,754,965 13,410,205 5,563,336
Debt service:
Principal - SBITA ----
Interest - SBITA ----
Total expenditures 199,879 4,915,715 13,912,967 8,187,845
REVENUES OVER (UNDER)
EXPENDITURES 611,645 910,298 - 257,470 OTHER FINANCING SOURCES (USES):
Transfers out (268,743
) ---
Proceeds from sale of property -9 , 9 1 6 - -
Total other financing sources (uses) (268,743) 9,916 - - Net change in fund balances 342,902 920,214 - 257,470 FUND BALANCES:
Beginning of year - - - 16,729,596
Restatement ----
Restatement - change in major funds 29,764,359 244,872 (152,292 ) - Beginning of year, as restated 29,764,359 244,872 (152,292 ) 16,729,596 End of year 30,107,261$ 1,165,086$ (152,292)$ 16,987,066$ Measure I
Special Revenue Funds
COVID-19
Funds
Housing Asset
Successor
Other State / Local
Grants
152
2,480,663$ 2,102,273 $ - $ - $ - $ 3,540,410$ - 1,123,363 - 7,809 - 3,778,785
- - - - 1,665,964 5,591
- - 46,169 - 20,029 -
515,768 109,136 - 3,010 201,572 334,266
6,591 --- 7 ,682-
3,003,022 3,334,772 46,169 10,819 1,895,247 7,659,052 ------
- - - 998 - -
------
2,183,670 2,680,883 - - 1,260,910 2,986,250
------
170,572 401,278 - - 134,193 3,373,921
- - - - - 1,317
----- 7 1
2,354,242 3,082,161 - 998 1,395,103 6,361,559 648,780 252,611 46,169 9,821 500,144 1,297,493 -- ( 4 2 , 3 5 2 ) ---
------
- - (42,352) - - - 648,780 252,611 3,817 9,821 500,144 1,297,493 10,999,428 2,207,70 1 7,038 57,035 4,081,482 6,121,158
------
------
10,999,428 2,207,701 7,038 57,035 4,081,482 6,121,158
11,648,208$ 2,460,312$ 10,855$ 66,856$ 4,581,626$ 7,418,651$ Landscape
Maintenance
Street
Lighting
Traffic
Safety
Asset
Seizure
Storm
Drain
Utility Gas Tax
Special Revenue Funds
153
City of Victorville
Combining Statement of Revenues, Expenditures and Changes in Fund Balances Nonmajor Governmental Funds (Continued)
For the year ended June 30, 2024
REVENUES:
Taxes and assessments - $ - $ - $ - $ Intergovernmental 244,000 9,051,474 1,598,113 -
Charges for services ----
Fines and forfeitures ----
Investment income (loss) 38,867 310 66,806 7,243
Other 25,200 - - -
Total revenues 308,067 9,051,784 1,664,919 7,243 EXPENDITURES:
Current:
General government ----
Public safety - 214,423 - -
Community development - - 1,011,967 -
Public works 607,834 - 427,26
1 -
Parks and recreation ----
Capital outlay - 2,326,679 - -
Debt service:
Principal - SBITA ----
Interest - SBITA ----
Total expenditures 607,834 2,541,102 1,439,228 -
REVENUES OVER (UNDER)
EXPENDITURES (299,767) 6,510,682 225,691 7,243 OTHER FINANCING SOURCES (USES):
Transfers out ----
Proceeds from sale of property ----
Total other financing sources (uses) - - - - Net change in fund balances (299,767) 6,510,682 225,691 7,243 FUND BALANCES:
Beginning of year 566,294 (8,379,605
) 1,651,687 -
Restatement - - - 154,703
Restatement - change in major funds ----
Beginning of year, as restated 566,294 (8,379,605) 1,651,687 154,703 End of year 266,527$ (1,868,923)$ 1,877,378$ 161,946$ Sidewalk
Assessment
District
Transportation
Tax
Other Federal
Grants
HUD
Grants
Special Revenue Funds
154
Capital Projects
Fund
Total Nonmajor
Governmental
Funds
-$ 116,368$ - $ 15,815,474$ - - - 35,170,107
- - 8,547,949 10,284,349
- - - 66,198
- 25,555 1,344,83
1 4,636,015
- - - 39,473
- 141,923 9,892,780 66,011,616 - 1,604 996 532,038
- - 506 386,571
- - - 1,250,240
- 34,469 2,571,466 17,291,922
- - 18,288 28,654
- - 3,460,268 31,595,417
--- 1 ,317
--- 7 1
- 36,073 6,051,524 51,086,230 - 105,850 3,841,256 14,925,386 - - - (311,095 )
--- 9 ,916
- - - (301,179) - 105,850 3,841,256 14,624,207 118 499,685 - 34,541,617
(118) - - 154,585
- - 25,045,007 54,901,946
- 499,685 25,045,007 89,598,148
-$ 605,535$ 28,886,263$ 104,222,355$ Foxborough
Rail
Engineering
Security
Special Revenue Funds
Capital
Impact
Facilities
155
City of Victorville
Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual Housing Asset Successor
For the year ended June 30, 2024
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:
Intergovernmental -$ -$ 125,000$ 125,000$ Investment income (loss) 172,500 172,500 686,524 514,024 Total revenues 172,500 172,500 811,524 639,024 EXPENDITURES:
Current:
General government 75,792 87,503 26,676 60,827
Community development 389,82
1 391,833 173,203 218,630
Total expenditures 465,613 479,336 199,879 279,457
REVENUES OVER (UNDER)
EXPENDITURES (293,113) (306,836) 611,645 918,481 OTHER FINANCING SOURCES (USES):
Transfers out - - (268,743) (268,743)
Total other financing sources (uses) - - (268,743) (268,743) Net change in fund balances (293,113)$ (306,836) $ 342,902 649,738 $ FUND BALANCES:
Beginning of year -
Restatement - change in reporting entity 29,764,359
Beginning of year, as restated 29,764,359
End of year 30,107,261$
Budgeted Amounts
156
City of Victorville
Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual Other State / Local Grants
For the year ended June 30, 2024
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:
Intergovernmental 25,148,841$ 26,037,521$ 5,328,596$ (20,708,925)$ Investment income (loss) - - 497,417 497,417
Other 17,255 17,255 - (17,255 )
Total revenues 25,166,096 26,054,776 5,826,013 (20,228,763) EXPENDITURES:
Current:
General government 35,800 53,800 - 53,800
Public safety 401,910 443,387 170,644 272,743
Community development 866,587 866,587 65,070 801,517
Public works 3,998,513 4,213,40
1 1,914,670 2,298,731
Parks and recreation 3,749,473 36,738 10,366 26,372
Capital outlay 15,734,492 20,084,174 2,754,965 17,329,209 Total expenditures 24,786,775 25,698,087 4,915,715 20,782,372
REVENUES OVER (UNDER)
EXPENDITURES 379,321 356,689 910,298 553,609 OTHER FINANCING SOURCES (USES):
Proceeds from sale of property 61,253 100,886 9,916 (90,970 )
Total other financing sources (uses) 61,253 100,886 9,916 (90,970) Net change in fund balances 440,574$ 457,575 $ 920,214 462,639 $ FUND BALANCES:
Beginning of year -
Restatement - change in reporting entit
y 244,872
Beginning of year, as restated 244,872
End of year 1,165,086$
Budgeted Amounts
157
City of Victorville
Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual COVID-19 Funds
For the year ended June 30, 2024
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:
Intergovernmental 29,707,799$ 29,707,799$ 13,912,967$ (15,794,832)$ Total revenues 29,707,799 29,707,799 13,912,967 (15,794,832) EXPENDITURES:
Current:
General government 7,900,157 1,742,859 502,762 1,240,097 Community development 2,000,000 2,000,000 - 2,000,000
Public works (5,227
) (5,227) -( 5,227)
Capital outlay 11,830,800 17,458,098 13,410,205 4,047,893 Total expenditures 21,725,730 21,195,730 13,912,967 7,282,763
REVENUES OVER (UNDER)
EXPENDITURES 7,982,069 8,512,069 - (8,512,069) Net change in fund balances 7,982,069$ 8,512,069 $ - (8,512,069)$ FUND BALANCES:
Beginning of year -
Restatement - change in reporting entity (152,292)
End of year (152,292)$
Budgeted Amounts
158
City of Victorville
Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual Measure I
For the year ended June 30, 2024
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:
Taxes and assessments 7,320,214$ 7,320,214$ 7,575,760$ 255,546$ Charges for services 60,000 60,000 64,845 4,845
Investment income (loss) - - 804,710 804,710
Total revenues 7,380,214 7,380,214 8,445,315 1,065,101 EXPENDITURES:
Current:
Public works 3,451,043 3,451,043 2,624,509 826,534
Capital outlay 5,925,288 12,400,122 5,563,336 6,836,786 Total expenditures 9,376,331 15,851,165 8,187,845 7,663,320
REVENUES OVER (UNDER)
EXPENDITURES (1,996,117) (8,470,951) 257,470 8,728,421 Net change in fund balances (1,996,117)$ (8,470,951)$ 257,470 8,728,421$ FUND BALANCES:
Beginning of year 16,729,596
End of year 16,987,066$
Budgeted Amounts
159
City of Victorville
Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual Landscape Maintenance
For the year ended June 30, 2024
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:
Taxes and assessments 2,449,086$ 2,449,086$ 2,480,663$ 31,577$ Investment income (loss) - - 515,768 515,768
Other - - 6,591 6,591
Total revenues 2,449,086 2,449,086 3,003,022 553,936 EXPENDITURES:
Current:
Public works 2,991,23
1 2,994,806 2,183,670 811,136
Capital outlay 90,000 496,754 170,572 326,182
Total expenditures 3,081,231 3,491,560 2,354,242 1,137,318
REVENUES OVER (UNDER)
EXPENDITURES (632,145) (1,042,474) 648,780 1,691,254 Net change in fund balances (632,145)$ (1,042,474)$ 648,780 1,691,254$ FUND BALANCES:
Beginning of year 10,999,428
End of year 11,648,208$
Budgeted Amounts
160
City of Victorville
Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual Street Lighting
For the year ended June 30, 2024
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:
Taxes and assessments 2,059,000$ 2,059,000$ 2,102,273$ 43,273$ Intergovernmental 694,000 694,000 1,123,363 429,363
Investment income (loss) 2,500 48,000 109,136 61,136
Total revenues 2,755,500 2,801,000 3,334,772 533,772 EXPENDITURES:
Current:
Public works 2,644,705 2,644,705 2,680,883 (36,178
)
Capital outlay 500,000 1,067,502 401,278 666,224
Total expenditures 3,144,705 3,712,207 3,082,161 630,046
REVENUES OVER (UNDER)
EXPENDITURES (389,205) (911,207) 252,611 1,163,818 Net change in fund balances (389,205)$ (911,207) $ 252,611 1,163,818 $ FUND BALANCES:
Beginning of year 2,207,701
End of year 2,460,312$
Budgeted Amounts
161
City of Victorville
Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual Traffic Safety
For the year ended June 30, 2024
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:
Fines and forfeitures 41,000$ 41,000$ 46,169$ 5,169$ Total revenues 41,000 41,000 46,169 5,169 OTHER FINANCING SOURCES (USES):
Transfers out (41,000
) (41,000) (42,352) (1,352)
Total other financing sources (uses) (41,000) (41,000) (42,352) (1,352) Net change in fund balances -$ - $ 3,817 3,817 $ FUND BALANCES:
Beginning of year 7,038
End of year 10,855$
Budgeted Amounts
162
City of Victorville
Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual Asset Seizure
For the year ended June 30, 2024
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:
Intergovernmental -$ -$ 7,809$ 7,809$ Investment income (loss) - - 3,010 3,010
Total revenues - - 10,819 10,819 EXPENDITURES:
Current:
Public safety 996 996 998 (2
)
Total expenditures 996 996 998 (2)
REVENUES OVER (UNDER)
EXPENDITURES (996) (996) 9,821 10,817 Net change in fund balances (996)$ (996) $ 9,821 10,817 $ FUND BALANCES:
Beginning of year 57,035
End of year 66,856$
Budgeted Amounts
163
City of Victorville
Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual Storm Drain Utility
For the year ended June 30, 2024
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:
Charges for services 1,692,368$ 1,692,368$ 1,665,964$ (26,404)$ Fines and forfeitures 22,000 22,000 20,029 (1,971)
Investment income (loss) - - 201,572 201,572
Other - - 7,682 7,682
Total revenues 1,714,368 1,714,368 1,895,247 180,879 EXPENDITURES:
Current:
Public works 1,711,180 1,711,582 1,260,910 450,672
Capital outlay 50,000 300,000 134,193 165,807
Total expenditures 1,761,180 2,011,582 1,395,103 616,479
REVENUES OVER (UNDER)
EXPENDITURES (46,812) (297,214) 500,144 797,358 Net change in fund balances (46,812)$ (297,214) $ 500,144 797,358 $ FUND BALANCES:
Beginning of year 4,081,482
End of year 4,581,626$
Budgeted Amounts
164
City of Victorville
Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual Gas Tax
For the year ended June 30, 2024
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:
Taxes and assessments 3,375,820$ 3,375,820$ 3,540,410$ 164,590$ Intergovernmental 3,883,108 3,703,686 3,778,785 75,099
Charges for services 6,700 6,700 5,591 (1,109)
Investment income (loss) - - 334,266 334,266
Total revenues 7,265,628 7,086,206 7,659,052 572,846 EXPENDITURES:
Current:
Public works 3,581,742 3,413,713 2,986,250 427,463
Capital outlay 3,650,820 6,981,978 3,373,92
1 3,608,057
Debt service:
Principal - SBITA - - 1,317 (1,317)
Interest - SBITA -- 7 1 (71)
Total expenditures 7,232,562 10,395,691 6,361,559 4,034,132
REVENUES OVER (UNDER)
EXPENDITURES 33,066 (3,309,485) 1,297,493 4,606,978 Net change in fund balances 33,066$ (3,309,485)$ 1,297,493 4,606,978 $ FUND BALANCES:
Beginning of year 6,121,158
End of year 7,418,65
1$
Budgeted Amounts
165
City of Victorville
Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual Transportation Tax
For the year ended June 30, 2024
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:
Intergovernmental 493,640$ 743,640$ 244,000$ (499,640)$ Investment income (loss) - - 38,867 38,867
Other 20,000 20,000 25,200 5,200
Total revenues 513,640 763,640 308,067 (455,573) EXPENDITURES:
Current:
Public works 951,174 951,284 607,834 343,450
Capital outlay - 509,284 - 509,284
Total expenditures 951,174 1,460,568 607,834 852,734
REVENUES OVER (UNDER)
EXPENDITURES (437,534) (696,928) (299,767) 397,161 Net change in fund balances (437,534)$ (696,928)$ (299,767) 397,161$ FUND BALANCES:
Beginning of year 566,294
End of year 266,527$
Budgeted Amounts
166
City of Victorville
Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual Other Federal Grants
For the year ended June 30, 2024
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:
Intergovernmental 23,113,275$ 23,812,536$ 9,051,474$ (14,761,062)$ Investment income (loss) - - 310 310
Other (37) (37) -3 7
Total revenues 23,113,238 23,812,499 9,051,784 (14,760,715) EXPENDITURES:
Current:
General government 2,000,000 2,000,000 - 2,000,000
Public safety 271,205 321,934 214,423 107,51
1 Public works 28,240 28,240 - 28,240
Capital outlay 14,168,059 14,816,59 1 2,326,679 12,489,912 Total expenditures 16,467,504 17,166,765 2,541,102 14,625,663
REVENUES OVER (UNDER)
EXPENDITURES 6,645,734 6,645,734 6,510,682 (135,052) Net change in fund balances 6,645,734$ 6,645,734$ 6,510,682 (135,052)$ FUND BALANCES:
Beginning of year (8,379,605
)
End of year (1,868,923)$
Budgeted Amounts
167
City of Victorville
Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual HUD Grants
For the year ended June 30, 2024
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:
Intergovernmental 8,021,653$ 7,414,654$ 1,598,113$ (5,816,541)$ Investment income (loss) 677,864 677,864 66,806 (611,058) Other 4,404,064 4,404,064 - (4,404,064 )
Total revenues 13,103,581 12,496,582 1,664,919 (10,831,663) EXPENDITURES:
Current:
General government 54,254 4,254 - 4,254
Public safety 780 780 - 780
Community development 7,561,594 7,425,436 1,011,967 6,413,469 Public works 1,857,462 1,111,904 427,26
1 684,643
Parks and recreation 15,595 824 - 824
Capital outlay (8,027) (8,027) -( 8,027)
Total expenditures 9,481,658 8,535,171 1,439,228 7,095,943
REVENUES OVER (UNDER)
EXPENDITURES 3,621,923 3,961,411 225,691 (3,735,720) Net change in fund balances 3,621,923$ 3,961,411 $ 225,691 (3,735,720)$ FUND BALANCES:
Beginning of year 1,651,687
End of year 1,877,378$
Budgeted Amounts
168
City of Victorville
Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual Sidewalk Assessment District
For the year ended June 30, 2024
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:
Investment income (loss) -$ -$ 7,243$ 7,243$ Total revenues - - 7,243 7,243 Net change in fund balances -$ -$ 7,243 7,243$ FUND BALANCES:
Beginning of year -
Restatement - error corrections 154,703
Beginning of year, as restated 154,703
End of year 161,946$
Budgeted Amounts
169
City of Victorville
Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual Foxborough Rail
For the year ended June 30, 2024
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:
Taxes and assessments 116,370$ 116,370$ 116,368$ (2)$ Investment income (loss) - - 25,555 25,555
Total revenues 116,370 116,370 141,923 25,553 EXPENDITURES:
Current:
General government 3,604 3,604 1,604 2,000
Public works 130,500 130,500 34,469 96,03
1 Capital outlay - 50,000 - 50,000
Total expenditures 134,104 184,104 36,073 148,031
REVENUES OVER (UNDER)
EXPENDITURES (17,734) (67,734) 105,850 173,584 Net change in fund balances (17,734)$ (67,734) $ 105,850 173,584 $ FUND BALANCES:
Beginning of year 499,685
End of year 605,535$
Budgeted Amounts
170
City of Victorville
Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual Capital Impact Facilities
For the year ended June 30, 2024
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:
Charges for services 5,034,788$ 5,034,788$ 8,547,949$ 3,513,161$ Investment income (loss) 129,550 129,550 1,344,831 1,215,281 Total revenues 5,164,338 5,164,338 9,892,780 4,728,442 EXPENDITURES:
Current:
General government 554 554 996 (442
)
Public safety 506 506 506 -
Public works 74,866 2,574,866 2,571,466 3,400
Parks and recreation 118,288 168,288 18,288 150,000
Capital outlay 4,834,165 6,683,060 3,460,268 3,222,792
Debt service:
Interest and loan fees 317,250 317,250 - 317,250
Total expenditures 5,345,629 9,744,524 6,051,524 3,693,000
REVENUES OVER (UNDER)
EXPENDITURES (181,291) (4,580,186) 3,841,256 8,421,442 Net change in fund balances (181,291)$ (4,580,186)$ 3,841,256 8,421,442$ FUND BALANCES:
Beginning of year -
Restatement - change in reporting entity 25,045,007
Beginning of year, as restated 25,045,007
End of year 28,886,263$
Budgeted Amounts
171
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172
City of Victorville
Custodial Funds
For the Year Ended June 30, 2024
Custodial funds are one of four types of fiduciary funds. Custodial funds are used to report resources held by the reporting government in a purely custodial capacity. Cust odial funds typically involve only the receipt, temporary investment, and remittance of fiduciary resources to individuals, private organizations, or other governments.
Community Facilities District 90-01
This fund accounts for the Brentwood, West Creek, and Joshua Ridge assessment district in accordance with the Mello - Roos Community Facilities Act of 1982. The taxes received are for the payment made to the debt service related to this bond issuance. The debt is debt without government commitment of the City of Victorville.
Community Facilities District 07-01
This fund accounts for the Senna, Solana, and Sierra Project assessment district in accordance with the Mello-Roos Community Facilities Act of 1982. The taxes received are for the payment made to the debt service related to this bond issuance. The debit is debt without government commitment of the City of Victorville.
Community Facilities District 01-01
This fund accounts for the Eagle Ranch assessment district i n accordance with the Mello-RoosCommunity Facilities Act of 1982. The taxes received are for the payment made to the debt service related to this bond issuance. The debit is debt without government commitment of the City of Victorville.
Community Facilities District Cahuenga
This fund accounts for the Cahuenga assessment district in accordance with the Mello-Roos Community Facilities Act of 1982. The taxes received are for the payment made to the debt service related to this bond issuance. The debit is debt without government commitment of the City of Victorville. 173
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175
City of Victorville
Combining Statement of Fiduciary Net Position
Custodial Funds
For the year ended June 30, 2024
ASSETS
Cash and investments 83,838$ 218,858 $ 250,490 $ 37,960 $ Restricted assets:
Cash with fiscal agent - 295,557 340,097 -
Accounts receivable - - 2,793 -
Total assets 83,838 514,415 593,380 37,960
LIABILITIES
Accounts payable -6 1 768 -
Total liabilities - 61 768 -
NET POSITION
Restricted for:
Individuals, organizations, and other governments 83,838 514,354 592,612 37,960 Total Net Position 83,838$ 514,354$ 592,612$ 37,960$ Community
Facilities District
90-01
Community
Facilities District
07-01
Community
Facilities District
01-01
Community
Facilities District
Cahuenga
176
Total
Custodial
Funds
-$ 591,146$
- 635,654
-2 ,793
- 1,229,593
- 829
- 829
- 1,228,764
-$ 1,228,764$
Regional Fire
Protection
Authority
177
City of Victorville
Combining Statement of Changes in Fiduciary Net Position Custodial Funds
For the year ended June 30, 2024
ADDITIONS:
Property assessments collected -$ 192,092$ 279,558 $ - $ Investment income 3,750 22,568 24,377 1,697
Total additions 3,750 214,660 303,935 1,697 DEDUCTIONS:
Community development - 8,929 15,457 -
Payments on special assessment debt - 175,397 265,932 - Total deductions - 184,326 281,389 - Change in net position 3,750 30,334 22,546 1,697 NET POSITION:
Beginning of year 80,088 484,020 570,066 36,263
End of year 83,838$ 514,354$ 592,612$ 37,960$ Community
Facilities District
90-01
Community
Facilities District
07-01
Community
Facilities District
01-01
Community
Facilities District
Cahuenga
178
Total
Custodial
Funds
-$ 471,650$
- 52,392
- 524,042
- 24,386
- 441,329
- 465,715
- 58,327
- 1,170,437
-$ 1,228,764$
Regional Fire
Protection
Authority
179
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180
Index
Financial Trends
Revenue Capacity
Debt Capacity
Demographic and Economic Information
Operating Information
These schedules contain service and infrastructure data to help the reader understand how the information in the City’s financial report relates to the services the City provides and the activities it performs.
STATISTICAL SECTION
This part of the City’s annual comprehensive financial report presents detailed information as a context for understanding what the information in the finan cial statements, note disclosures, and required supplementary information say about the City’s overall financial health.
These schedules contain trend information to help the reader understand how the City’s financial performance and well-being have changed over time.
These schedules contain information to help the reader assess the City’s most significant local revenue source, the property tax.
These schedules present information to help the reader assess the affordability of the City’s current levels of outstanding debt and the City’s ability to issue additional debt in the future.
These schedules offer demographic and economic indicators to help the reader understand the environment within which the City’s financial activities take place. 181
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182
2015 2016 2017 2018 2019 2020 2021 2022 2023 2024
Governmental activities
Invested in capital
assets, net of related debt 484,943$ 479,306 $ 473,590 $ 462,796 $ 480,006 $ 466,516 $ 453,555 $ 471,522 $ 510,418 $ 541,240 $ Restricted 44,922 56,682 58,111 58,571 63,733 77,66 5 86,627 90,462 100,773 117,572 Unrestricted (46,227) (47,079) (47,596) (50,734) (43,759) (44,619) (23,215) 19,767 46,204 51,340 Total governmental
activities net
position 483,638 488,909 484,105 470,633 499,980 499,563 516,967 581,752 657,395 710,152 Business-type activities
Invested in capital
assets, net of related
debt 150,794 66,591 59,439 64,164 49,262 42,900 39,962 47,471 46,894 48,758 Restricte
d 8,911 9,60 0 11,981 13,937 - - - - - -
Unrestricted (35,217) 54,098 48,212 24,147 33,883 42,640 56,629 76,595 112,206 134,231 Total business-type
activities net
position 124,488 130,290 119,632 102,248 83,145 85,541 96,591 124,066 159,100 182,989 Primary government
Invested in capital
assets, net of related debt 635,737 545,897 533,029 526,960 529,267 509,416 493,517 518,993 557,313 589,999 Restricted 53,833 66,282 70,092 72,508 63,733 77,66 5 86,627 90,462 100,773 117,572 Unrestricted (81,444) 7,020 616 (26,587) (9,876) (1,978) 33,414 96,362 158,410 185,571 Total primary
government net position 608,125$ 619,199 $ 603,738 $ 572,881 $ 583,124 $ 585,104 $ 613,558 $ 705,818 $ 816,496 $ 893,141 $
CITY OF VICTORVILLE
NET POSITION BY COMPONENT
LAST TEN FISCAL YEARS
(accrual basis of accounting)
(in thousands)
Fiscal Year
183
2015 2016 2017 2018 2019 2020* 2021 2022 2023 2024
Expenses
Governmental activities:
General government $12,188 $12,121 $8,982 $21,271 $19,256 $20,92 4 $19,440 $21,653 $27,941 $24,483 Public safety 36,066 35,62 4 37,719 37,29 4 45,498 42,413 45,868 49,006 59,556 63,933 Community Development 1,780 1,646 5,375 1,696 1,552 1,31 4 9,231 2,477 3,586 1,283 Public works 28,856 31,972 33,835 29,076 28,971 31,103 32,425 29,05 4 34,794 45,059 Park and recreation 3,188 4,911 5,245 5,113 6,09 0 6,826 7,035 5,562 7,226 7,341 Interest on long-term debt 63 102 177 44 112 104 51 33 14 29 Total governmental activities expenses 82,141 86,376 91,332 94,493 101,481 102,685 114,051 107,784 133,116 142,129 Business-type activities
Sanitary Sewer 13,523 11,96 0 12,651 17,019 14,99 4 17,314 16,552 17,63 0 20,207 22,969 Golf course 1,716 1,566 1,507 1,54 4 4 3 9 -----
Airport 35,453 31,597 32,742 37,406 32,756 34,86 0 40,578 36,659 37,391 36,662 Water 30,298 33,851 40,185 35,431 41,11 0 39,439 42,73 4 44,121 44,649 49,843 Rail -- --------
Solid Waste 13,144 14,197 15,467 16,61 4 16,516 17,85 0 18,616 19,64 0 21,969 25,949 Municipal Utilities* 1 1 , 6 0 3 1 1 , 0 1 6 1 0 , 4 7 9 1 2 , 9 6 7 1 3 , 5 6 9 - ---- Municipal Utilies - Gas - - - - - 2,353 2,06 4 2,844 4,378 3,657 Municipal Utilities - Electric - - - - - 11,717 12,156 15,801 15,567 16,028 Total business-type activities expensess 105,736 104,186 113,031 120,982 119,383 123,533 132,701 136,695 144,160 155,108 Total primary government expenses 187,877 190,563 204,363 215,475 220,864 226,217 246,752 244,480 277,276 297,237 Program Revenues
Governmental activities:
Charges for services:
General government 4,203 3,136 3,221 5,493 9,14 4 10,240 10,159 10,27 4 11,800 12,992 Public safety 1,570 874 720 575 571 887 1,466 1,679 5,587 5,613 Community development 960 1,950 3,163 2,87 4 5,163 5,80 0 8,066 9,80 4 6,802 8,523 Public works 3,519 4,142 4,745 4,56 0 4,591 4,905 8,31 0 9,938 7,557 7,625 Parks and recreation 935 93 0 956 876 856 569 83 4 746 892 96 0 Operating grants and contributions 5,191 15,165 10,65 4 3,964 6,947 4,555 11,719 6,05 0 22,926 24,721 Capital contributions and grants 7,745 10,626 8,076 4,702 10,312 11,916 7,992 29,326 39,917 12,502 Total governmental activities program
revenues 24,123 36,822 31,537 23,044 37,584 38,873 48,548 67,817 95,481 72,937 Business-type activities:
Charges for services:
Sanitary Sewer 15,560 13,381 11,37 4 11,694 13,196 14,663 17,292 19,786 21,953 23,219 Golf course 395 583 432 47 0 ------
Airport 8,110 8,027 6,949 7,531 9,315 11,198 11,056 13,028 13,676 13,175 Water 25,978 27,70 4 31,146 30,907 31,82 0 35,607 42,167 46,259 42,295 43,279 Solid Waste 12,342 12,716 13,965 14,336 17,546 18,867 19,776 21,987 23,366 27,465 Municipal Utilities* 1 3 , 6 3 8 1 3 , 8 9 9 1 4 , 4 8 3 1 3 , 8 8 5 1 4 , 8 8 2 ----- Municipal Utilities - Gas - - - - - 2,616 2,657 3,216 4,572 3,97 4 Municipal Utilities - Electric -- --- 1 3 , 1 3 1 1 5 , 8 3 0 17,421 20,223 21,122 Operating grants and contributions -- ----- 1 , 2 7 3 -- Capital contributions and grants 54 6,263 2,297 5,178 12,688 6,393 13,777 9,731 8,446 10,573 Total business-type activities program
revenues 76,076
82,573 80,647 84,002 99,446 102,474 122,556 132,701 134,531 142,807 Total primary government program revenues 100,199$ 119,395$ 112,184$ 107,046$ 137,031$ 141,347$ 171,104$ 200,518$ 230,012$ 215,744$ * Started reporting Gas and Electric utilities
separately in FY2020.
CITY OF VICTORVILLE
CHANGE IN NET POSITION
LAST TEN FISCAL YEARS
(accrual basis of accounting)
(in thousands)
Fiscal Year
184
2015 2016 2017 2018 2019 2020 2021 2022 2023 2024
Net (expense) revenue
Governmental activities (58,018)$ (49,554)$ (59,796)$ (71,449)$ (63,897)$ (63,812)$ (65,503)$ (39,967)$ (37,635)$ (69,192)$ Business-type activities (29,660) (21,614) (32,384) (36,980) (19,937) (21,058) (10,144) (3,995) (9,629) (12,301) Total primary government net expense (87,678) (71,168) (92,180) (108,429) (83,834) (84,870) (75,648) (43,962) (47,264) (81,493) General Revenues and Other Changes in Net Position
Governmental activities:
Taxes:
Property taxes 22,138 23,75 2 24,097 25,66 2 27,202 28,211 31,98 0 32,795 36,458 41,398 Sales taxes 24,085 28,212 26,802 26,653 30,629 28,56 6 35,227 36,86 5 37,382 37,484 Transactions and Use Tax* ----- - 7 , 1 0 3 29,587 29,26 0 29,224 Transient occupancy tax 1,064 1,074 1,138 1,30 5 1,487 1,539 1,899 2,02 6 2,013 1,640 Other taxes 3,000 3,039 2,84 0 3,737 3,81 6 3,988 4,11 2 4,442 4,764 5,034 Investment income 68 158 478 72 6 1,148 57 4 (391) (1,274) 2,787 6,63 3 M o t o r v e h i c l e i n l i e u ----- -----
Gain on sale of assets 55 ---- -- 1 9 1 0
Miscellaneous revenues 314 201 19 2 377 38 4 515 818 211 519 52 6 SERAF Obliga t i o n ----- -----
Transfers 24,090 (779) (554) (521) 26,795 -1 , 6 8 5 82 95 - Extraordinary G a i n ----- -----
Legal Settlement - - - - - - - - - -
Total governmental activities 74,815 55,657 54,992 57,940 91,461 63,394 82,432 104,752 113,278 121,949 Business-type activities: