Cities Index.
Agenda

Wildomar City Council
March 9, 2022

Document
Agenda
Meeting
March 9, 2022
Body
Wildomar City Council
Pages
3
Original file
38.0 MB
Text extracted from the city's file for reading and search. Open the original on cityofwildomar.granicus.com. That file is the official record.

Louis County (MO), Missouri
2632. Knox (MO), County of, Missouri
2633. Lafayette (MO), County of, Missouri
2634. Lawrence (MO), County of, Missouri
2635. Lewis (MO), County of, Missouri
2636. Lincoln (MO), County of, Missouri
2637. Livingston (MO), County of, Missouri
2638. Madison (MO), County of, Missouri
2639. Maries (MO), County of, Missouri
2640. McDonald (MO), County of, Missouri
2641. Miller (MO), County of, Missouri
2642. Moniteau (MO), County of, Missouri
2643. Montgomery (MO), County of, Missouri
2644. Morgan (MO), County of, Missouri
2645. New Madrid (MO), County of, Missouri
2646. Nodaway (MO), County of, Missouri
2647. Northeast Ambulance and Fire
Protection District of St. Louis County (MO),
Missouri
2648. Osage (MO), County of, Missouri
2649. Ozark (MO), County of, Missouri
2650. Pemiscot (MO), County of, Missouri
2651. Perry (MO), County of, Missouri
2652. Pettis (MO), County of, Missouri
2653. Phelps (MO), County of, Missouri
2654. Pike (MO), County of, Missouri
2655. Polk (MO), County of, Missouri
2656. Pulaski (MO), County of, Missouri
2657. Ralls (MO), County of, Missouri
2658. Randolph (MO), County of, Missouri
2659. Ray (MO), County of, Missouri
2660. Reynolds (MO), County of, Missouri
2661. Ripley (MO), County of, Missouri
2662. Saint Joseph (MO), City of, Missouri
2663. Schuyler (MO), County of, Missouri
2664. Scott (MO), County of, Missouri
2665. Sedalia (MO), City of, Missouri
2666. Shannon (MO), County of, Missouri
2667. Shelby (MO), County of, Missouri
2668. Springfield (MO), City of, Missouri
2669. St. Charles (MO), County of, Missouri
2670. St. Clair (MO), County of, Missouri
2671. St. Francois (MO), County of, Missouri
2672. St. Louis (MO), City of, Missouri
2673. St. Louis (MO), County of, Missouri
2674. Ste. Genevieve (MO), County of,
Missouri
2675. Stone (MO), County of, Missouri
2676. Taney (MO), County of, Missouri
2677. Texas (MO), County of, Missouri
2678. Vernon (MO), County of, Missouri
2679. Warren (MO), County of, Missouri
2680. Washington (MO), County of, Missouri
2681. Webster (MO), County of, Missouri
2682. Worth (MO), County of, Missouri
2683. Wright (MO), County of, Missouri
2684. Anaconda-Deer Lodge (MT), County of,
Montana
2685. Cascade (MT), County of, Montana
2686. Gallatin (MT), County of, Montana
2687. Great Falls (MT), City of, Montana
2688. Lake (MT), County of, Montana
2689. Missoula (MT), City of, Montana
2690. Missoula (MT), County of, Montana
2691. Douglas (NE), County of, Nebraska
2692. Keith (NE), County of, Nebraska
2693. Knox (NE), County of, Nebraska
2694. Lincoln (NE), County of, Nebraska
2695. Sarpy (NE), County of, Nebraska
2696. South Sioux City (NE), City of,
Nebraska
2697. Boulder City (NV), City of, Nevada
2698. Carson City (NV), City of, Nevada
2699. Central Lyon County Fire Protection
District (NV), Nevada
DRAFT – SUBJECT TO CHANGE FOR QUALITY CONTROL PURPOSES
2700. Churchill (NV), County of, Nevada
2701. Douglas (NV), County of, Nevada
2702. Ely (NV), City of, Nevada
2703. Fernley (NV), City of, Nevada
2704. Henderson (NV), City of, Nevada
2705. Humboldt (NV), County of, Nevada
2706. Las Vegas (NV), City of, Nevada
2707. Lincoln (NV), County of, Nevada
2708. Lyon (NV), County of, Nevada
2709. Mesquite (NV), City of, Nevada
2710. North Las Vegas (NV), City of, Nevada
2711. North Lyon County Fire Protection
District (NV), Nevada
2712. Nye (NV), County of, Nevada
2713. Reno (NV), City of, Nevada
2714. Sparks (NV), City of, Nevada
2715. Washoe (NV), County of, Nevada
2716. West Wendover (NV), City of, Nevada
2717. White Pine (NV), County of, Nevada
2718. Belknap (NH), County of, New
Hampshire
2719. Belmont (NH), City of, New Hampshire
2720. Berlin (NH), City of, New Hampshire
2721. Board of Education of Goshen School
District (NH), New Hampshire
2722. Board of Education of Kearsarge RSU-
School Administrative Unit 65 (NH), New
Hampshire
2723. Board of Education of Lebanon School
District (NH), New Hampshire
2724. Board of Education of Pittsfield School
District (NH), New Hampshire
2725. Board of Education of Tamworth School
District (NH), New Hampshire
2726. Carroll (NH), County of, New
Hampshire
2727. Cheshire (NH), County of, New
Hampshire
2728. Claremont (NH), City of, New
Hampshire
2729. Concord (NH), City of, New Hampshire
2730. Coos (NH), County of, New Hampshire
2731. Derry (NH), Town of, New Hampshire
2732. Dover (NH), City of, New Hampshire
2733. Franklin (NH), City of, New Hampshire
2734. Grafton (NH), County of, New
Hampshire
2735. Hillsborough (NH), County of, New
Hampshire
2736. Keene (NH), City of, New Hampshire
2737. Laconia (NH), City of, New Hampshire
2738. Londonderry (NH), Town of, New
Hampshire
2739. Manchester (NH), City of, New
Hampshire
2740. Merrimack (NH), County of, New
Hampshire
2741. Nashua (NH), City of, New Hampshire
2742. Rochester (NH), City of, New
Hampshire
2743. Rockingham (NH), County of, New
Hampshire
2744. Strafford (NH), County of, New
Hampshire
2745. Sullivan (NH), County of, New
Hampshire
2746. Atlantic (NJ), County of, New Jersey
2747. Barnegat (NJ), Township of, New Jersey
2748. Bayonne (NJ), City of, New Jersey
2749. Bergen (NJ), County of, New Jersey
2750. Bloomfield (NJ), Township of, New
Jersey
2751. Brick (NJ), Township of, New Jersey
2752. Burlington (NJ), County of, New Jersey
2753. Camden (NJ), County of, New Jersey
2754. Cape May (NJ), County of, New Jersey
2755. Clifton (NJ), City of, New Jersey
2756. Clinton (NJ), Town of, New Jersey
2757. Cumberland (NJ), County of, New Jersey
2758. Elizabeth (NJ), City of, New Jersey
2759. Essex (NJ), County of, New Jersey
2760. Hudson (NJ), County of, New Jersey
2761. Irvington (NJ), Township of, New Jersey
2762. Jersey City (NJ), City of, New Jersey
2763. Monmouth (NJ), County of, New Jersey
2764. Newark (NJ), City of, New Jersey
2765. Ocean (NJ), County of, New Jersey
2766. Paramus (NJ), Borough of, New Jersey
2767. Passaic (NJ), County of, New Jersey
2768. Paterson (NJ), City of, New Jersey
2769. Ridgefield (NJ), Borough of, New Jersey
2770. Saddle Brook (NJ), Township of, New
Jersey
2771. Sussex (NJ), County of, New Jersey
DRAFT – SUBJECT TO CHANGE FOR QUALITY CONTROL PURPOSES
2772. Trenton (NJ), City of, New Jersey
2773. Union (NJ), County of, New Jersey
2774. Alamogordo (NM), City of, New Mexico
2775. Albuquerque (NM), City of, New
Mexico
2776. Bernalillo (NM), County of, New
Mexico
2777. Catron (NM), County of, New Mexico
2778. Cibola (NM), County of, New Mexico
2779. Colfax (NM), County of, New Mexico
2780. Curry (NM), County of, New Mexico
2781. Dona Ana (NM), County of, New
Mexico
2782. Española (NM), City of, New Mexico
2783. Grant (NM), County of, New Mexico
2784. Hidalgo (NM), County of, New Mexico
2785. Hobbs (NM), City of, New Mexico
2786. Las Cruces (NM), City of, New Mexico
2787. Lea (NM), County of, New Mexico
2788. Lincoln (NM), County of, New Mexico
2789. Luna (NM), County of, New Mexico
2790. McKinley (NM), County of, New
Mexico
2791. Mora (NM), County of, New Mexico
2792. Otero (NM), County of, New Mexico
2793. Rio Arriba (NM), County of, New
Mexico
2794. Roosevelt (NM), County of, New
Mexico
2795. San Juan (NM), County of, New Mexico
2796. San Miguel (NM), County of, New
Mexico
2797. Sandoval (NM), County of, New Mexico
2798. Santa Fe (NM), City of, New Mexico
2799. Santa Fe (NM), County of, New Mexico
2800. Sierra (NM), County of, New Mexico
2801. Socorro (NM), County of, New Mexico
2802. Taos (NM), County of, New Mexico
2803. Union (NM), County of, New Mexico
2804. Valencia (NM), County of, New Mexico
2805. Albany (NY), City of, New York
2806. Albany (NY), County of, New York
2807. Allegany (NY), County of, New York
2808. Amherst (NY), Town of, New York
2809. Amityville (NY), Village of, New York
2810. Amsterdam (NY), City of, New York
2811. Auburn (NY), City of, New York
2812. Babylon (NY), Incorporated Village of,
New York
2813. Babylon (NY), Village of, New York
2814. Babylon (NY), Town of, New York
2815. Bellmore Fire District (NY), New York
2816. Bellport (NY), Village of, New York
2817. Board of Education of Rochester City
School District (NY), New York
2818. Brookhaven (NY), Town of, New York
2819. Broome (NY), County of, New York
2820. Buffalo (NY), City of, New York
2821. Cattaraugus (NY), County of, New York
2822. Cayuga (NY), County of, New York
2823. Centereach Fire District (NY), New
York
2824. Centerport Fire District (NY), New York
2825. Chautauqua (NY), County of, New York
2826. Cheektowaga (NY), Town of, New York
2827. Chemung (NY), County of, New York
2828. Chenango (NY), County of, New York
2829. Clarkstown (NY), Town of, New York
2830. Clinton (NY), County of, New York
2831. Columbia (NY), County of, New York
2832. Cortland (NY), County of, New York
2833. Dutchess (NY), County of, New York
2834. East Hampton (NY), Village of, New
York
2835. East Rockaway (NY), Incorporated
Village of, New York
2836. Erie (NY), County of, New York
2837. Essex (NY), County of, New York
2838. Farmingdale (NY), Incorporated Village
of, New York
2839. Floral Park (NY), Incorporated Village
of, New York
2840. Franklin (NY), County of, New York
2841. Fulton (NY), County of, New York
2842. Garden City (NY), Incorporated Village
of, New York
2843. Genesee (NY), County of, New York
2844. Geneva (NY), City of, New York
2845. Great Neck (NY), Village of, New York
2846. Greene (NY), County of, New York
2847. Greenport (NY), Village of, New York
2848. Hamilton (NY), County of, New York
2849. Hauppauge Fire District (NY), New
York
DRAFT – SUBJECT TO CHANGE FOR QUALITY CONTROL PURPOSES
2850. Haverstraw (NY), Town of, New York
2851. Hempstead (NY), Incorporated Village
of, New York
2852. Hempstead (NY), Village of, New York
2853. Hempstead (NY), Town of, New York
2854. Herkimer (NY), Village of, New York
2855. Herkimer (NY), County of, New York
2856. Hicksville Water District (NY), New
York
2857. Huntington (NY), Town of, New York
2858. Island Park (NY), Incorporated Village
of, New York
2859. Islandia (NY), Incorporated Village of,
New York
2860. Islip (NY), Town of, New York
2861. Islip Terrace Fire District (NY), New
York
2862. Ithaca (NY), City of, New York
2863. Jefferson (NY), County of, New York
2864. Kingston (NY), City of, New York
2865. Lackawanna (NY), City of, New York
2866. Lake Grove (NY), Incorporated Village
of, New York
2867. Lancaster (NY), Town of, New York
2868. Lawrence (NY), Incorporated Village of,
New York
2869. Levittown Fire District (NY), New York
2870. Lewis (NY), County of, New York
2871. Lindenhurst (NY), Incorporated Village
of, New York
2872. Livingston (NY), County of, New York
2873. Lloyd Harbor (NY), Incorporated Village
of, New York
2874. Long Beach (NY), City of, New York
2875. Lynbrook (NY), Incorporated Village of,
New York
2876. Madison (NY), County of, New York
2877. Massapequa Park (NY), Incorporated
Village of, New York
2878. Melville Fire District (NY), New York
2879. Merrick Library (NY), New York
2880. Mill Neck (NY), Incorporated Village of,
New York
2881. Miller Place Fire District (NY), New
York
2882. Millerton (NY), Village of, New York
2883. Monroe (NY), County of, New York
2884. Montgomery (NY), County of, New
York
2885. Mount Sinai Fire District (NY), New
York
2886. Mount Vernon (NY), City of, New York
2887. Nassau (NY), County of, New York
2888. Nassau University Medical Center (NY),
New York
2889. Nesconset Fire District (NY), New York
2890. New Hyde Park (NY), Incorporated
Village of, New York
2891. New York (NY), City of, New York
2892. Niagara (NY), County of, New York
2893. Nissequogue (NY), Incorporated Village
of, New York
2894. North Hempstead (NY), Town of, New
York
2895. North Merrick Fire District (NY), New
York
2896. North Patchogue Fire District (NY), New
York
2897. Northport (NY), Incorporated Village of,
New York
2898. Ogdensburg (NY), City of, New York
2899. Old Westbury (NY), Incorporated
Village of, New York
2900. Oneida (NY), County of, New York
2901. Onondaga (NY), County of, New York
2902. Ontario (NY), County of, New York
2903. Orange (NY), County of, New York
2904. Orangetown (NY), Town of, New York
2905. Orleans (NY), County of, New York
2906. Oswego (NY), County of, New York
2907. Otsego (NY), County of, New York
2908. Oyster Bay (NY), Town of, New York
2909. Patchogue (NY), Incorporated Village
of, New York
2910. Plainview - Old Bethpage Public Library
(NY), New York
2911. Plattsburgh (NY), City of, New York
2912. Poquott (NY), Incorporated Village of,
New York
2913. Port Washington North (NY), Village of,
New York
2914. Port Washington Water District (NY),
New York
2915. Poughkeepsie (NY), City of, New York
2916. Poughkeepsie (NY), Town of, New York
DRAFT – SUBJECT TO CHANGE FOR QUALITY CONTROL PURPOSES
2917. Putnam (NY), County of, New York
2918. Ramapo (NY), Town of, New York
2919. Rensselaer (NY), County of, New York
2920. Ridge Fire District (NY), New York
2921. Riverhead (NY), Town of, New York
2922. Rochester (NY), City of, New York
2923. Rockland (NY), County of, New York
2924. Rockville Centre Public Library (NY),
New York
2925. Rome (NY), City of, New York
2926. Rosalyn Water District (NY), New York
2927. Saltaire (NY), Village of, New York
2928. Saratoga (NY), County of, New York
2929. Saratoga Springs (NY), City of, New
York
2930. Schenectady (NY), City of, New York
2931. Schenectady (NY), County of, New York
2932. Schoharie (NY), County of, New York
2933. Schuyler (NY), County of, New York
2934. Seneca (NY), County of, New York
2935. Smithtown (NY), Town of, New York
2936. Smithtown Fire District (NY), New York
2937. South Farmingdale Fire District (NY),
New York
2938. Southampton (NY), Town of, New York
2939. Southold (NY), Town of, New York
2940. St. James Fire District (NY), New York
2941. St. Lawrence (NY), County of, New
York
2942. Steuben (NY), County of, New York
2943. Stewart Manor (NY), Village of, New
York
2944. Stony Brook Fire District (NY), New
York
2945. Stony Point (NY), Town of, New York
2946. Suffern (NY), Village of, New York
2947. Suffolk (NY), County of, New York
2948. Sullivan (NY), County of, New York
2949. Syracuse (NY), City of, New York
2950. The Branch (NY), Village of, New York
2951. Tioga (NY), County of, New York
2952. Tompkins (NY), County of, New York
2953. Tonawanda (NY), Town of, New York
2954. Troy (NY), City of, New York
2955. Ulster (NY), County of, New York
2956. Uniondale Fire District (NY), New York
2957. Utica (NY), City of, New York
2958. Valley Stream (NY), Incorporated
Village of, New York
2959. Wappinger (NY), Town of, New York
2960. Wappingers Falls (NY), Village of, New
York
2961. Wappingers Falls (NY), City of, New
York
2962. Wappingers Falls (NY), Town of, New
York
2963. Warren (NY), County of, New York
2964. Washington (NY), County of, New York
2965. West Hampton Dunes (NY),
Incorporated Village of, New York
2966. West Haverstraw (NY), Village of, New
York
2967. West Hempstead Public Library (NY),
New York
2968. Westbury (NY), Incorporated Village of,
New York
2969. Westchester (NY), County of, New York
2970. Wyoming (NY), County of, New York
2971. Yates (NY), County of, New York
2972. Yonkers (NY), City of, New York
2973. Alamance (NC), County of, North
Carolina
2974. Alexander (NC), County of, North
Carolina
2975. Alleghany (NC), County of, North
Carolina
2976. Anson (NC), County of, North Carolina
2977. Ashe (NC), County of, North Carolina
2978. Beaufort (NC), County of, North
Carolina
2979. Bertie (NC), County of, North Carolina
2980. Bladen (NC), County of, North Carolina
2981. Brunswick (NC), County of, North
Carolina
2982. Buncombe (NC), County of, North
Carolina
2983. Burke (NC), County of, North Carolina
2984. Cabarrus (NC), County of, North
Carolina
2985. Caldwell (NC), County of, North
Carolina
2986. Camden (NC), County of, North
Carolina
2987. Canton (NC), City of, North Carolina
2988. Carteret (NC), County of, North Carolina
DRAFT – SUBJECT TO CHANGE FOR QUALITY CONTROL PURPOSES
2989. Caswell (NC), County of, North Carolina
2990. Catawba (NC), County of, North
Carolina
2991. Chatham (NC), County of, North
Carolina
2992. Cherokee (NC), County of, North
Carolina
2993. Chowan (NC), County of, North
Carolina
2994. Cleveland (NC), County of, North
Carolina
2995. Columbus (NC), County of, North
Carolina
2996. Craven (NC), County of, North Carolina
2997. Cumberland (NC), County of, North
Carolina
2998. Currituck (NC), County of, North
Carolina
2999. Dare (NC), County of, North Carolina
3000. Davidson (NC), County of, North
Carolina
3001. Davie (NC), County of, North Carolina
3002. Duplin (NC), County of, North Carolina
3003. Durham (NC), County of, North Carolina
3004. Fayetteville (NC), City of, North
Carolina
3005. Forsyth (NC), County of, North Carolina
3006. Franklin (NC), County of, North
Carolina
3007. Gaston (NC), County of, North Carolina
3008. Granville (NC), County of, North
Carolina
3009. Greene (NC), County of, North Carolina
3010. Greensboro (NC), City of, North
Carolina
3011. Guilford (NC), County of, North
Carolina
3012. Halifax (NC), County of, North Carolina
3013. Haywood (NC), County of, North
Carolina
3014. Henderson (NC), City of, North Carolina
3015. Hickory (NC), City of, North Carolina
3016. Iredell (NC), County of, North Carolina
3017. Jacksonville (NC), City of, North
Carolina
3018. Jones (NC), County of, North Carolina
3019. Lee (NC), County of, North Carolina
3020. Lenoir (NC), County of, North Carolina
3021. Lincoln (NC), County of, North Carolina
3022. Madison (NC), County of, North
Carolina
3023. Martin (NC), County of, North Carolina
3024. McDowell (NC), County of, North
Carolina
3025. Mecklenburg (NC), County of, North
Carolina
3026. Mitchell (NC), County of, North
Carolina
3027. Moore (NC), County of, North Carolina
3028. New Hanover (NC), County of, North
Carolina
3029. Onslow (NC), County of, North Carolina
3030. Orange (NC), County of, North Carolina
3031. Pamlico (NC), County of, North Carolina
3032. Pasquotank (NC), County of, North
Carolina
3033. Person (NC), County of, North Carolina
3034. Pitt (NC), County of, North Carolina
3035. Polk (NC), County of, North Carolina
3036. Randolph (NC), County of, North
Carolina
3037. Richmond (NC), County of, North
Carolina
3038. Robeson (NC), County of, North
Carolina
3039. Rockingham (NC), County of, North
Carolina
3040. Rowan (NC), County of, North Carolina
3041. Rutherford (NC), County of, North
Carolina
3042. Sampson (NC), County of, North
Carolina
3043. Scotland (NC), County of, North
Carolina
3044. Stokes (NC), County of, North Carolina
3045. Surry (NC), County of, North Carolina
3046. Tyrrell (NC), County of, North Carolina
3047. Vance (NC), County of, North Carolina
3048. Warren (NC), County of, North Carolina
3049. Washington (NC), County of, North
Carolina
3050. Watauga (NC), County of, North
Carolina
3051. Wayne (NC), County of, North Carolina
3052. Wilkes (NC), County of, North Carolina
DRAFT – SUBJECT TO CHANGE FOR QUALITY CONTROL PURPOSES
3053. Wilmington (NC), City of, North
Carolina
3054. Winston-Salem (NC), City of, North
Carolina
3055. Yadkin (NC), County of, North Carolina
3056. Yancey (NC), County of, North Carolina
3057. Barnes (ND), County of, North Dakota
3058. Benson (ND), County of, North Dakota
3059. Bismarck (ND), City of, North Dakota
3060. Burleigh (ND), County of, North Dakota
3061. Cass (ND), County of, North Dakota
3062. Devils Lake (ND), City of, North Dakota
3063. Dickey (ND), County of, North Dakota
3064. Dunn (ND), County of, North Dakota
3065. Eddy (ND), County of, North Dakota
3066. Fargo (ND), City of, North Dakota
3067. Foster (ND), County of, North Dakota
3068. Grand Forks (ND), City of, North
Dakota
3069. Grand Forks (ND), County of, North
Dakota
3070. Lamoure (ND), County of, North Dakota
3071. Lisbon (ND), City of, North Dakota
3072. McKenzie (ND), County of, North
Dakota
3073. McLean (ND), County of, North Dakota
3074. Mercer (ND), County of, North Dakota
3075. Mountrail (ND), County of, North
Dakota
3076. Pembina (ND), County of, North Dakota
3077. Pierce (ND), County of, North Dakota
3078. Ramsey (ND), County of, North Dakota
3079. Ransom (ND), County of, North Dakota
3080. Richland (ND), County of, North Dakota
3081. Rolette (ND), County of, North Dakota
3082. Sargent (ND), County of, North Dakota
3083. Stark (ND), County of, North Dakota
3084. Towner (ND), County of, North Dakota
3085. Walsh (ND), County of, North Dakota
3086. Ward (ND), County of, North Dakota
3087. Wells (ND), County of, North Dakota
3088. Williams (ND), County of, North Dakota
3089. Adams (OH), County of, Ohio
3090. Akron, (OH), City of, Ohio
3091. Allen (OH), County of, Ohio
3092. Ashland (OH), City of, Ohio
3093. Ashland (OH), County of, Ohio
3094. Ashtabula (OH), County of, Ohio
3095. Athens (OH), County of, Ohio
3096. Auglaize (OH), County of, Ohio
3097. Aurora (OH), City of, Ohio
3098. Barberton (OH), City of, Ohio
3099. Belmont (OH), County of, Ohio
3100. Boston (OH), Township of, Ohio
3101. Boston Heights (OH), Village of, Ohio
3102. Broadview Heights (OH), City of, Ohio
3103. Brooklyn Heights (OH), Village of, Ohio
3104. Brown (OH), County of, Ohio
3105. Brunswick (OH), City of, Ohio
3106. Butler (OH), County of, Ohio
3107. Carroll (OH), County of, Ohio
3108. Champaign (OH), County of, Ohio
3109. Cincinnati (OH), City of, Ohio
3110. Clermont (OH), County of, Ohio
3111. Cleveland (OH), City of, Ohio
3112. Clinton (OH), Village of, Ohio
3113. Clinton (OH), County of, Ohio
3114. Columbiana (OH), County of, Ohio
3115. Columbus (OH), City of, Ohio
3116. Copley (OH), Township of, Ohio
3117. Coshocton (OH), County of, Ohio
3118. Coventry (OH), Township of, Ohio
3119. Crawford (OH), County of, Ohio
3120. Cuyahoga Falls (OH), City of, Ohio
3121. Darke (OH), County of, Ohio
3122. Dayton (OH), City of, Ohio
3123. Delaware (OH), County of, Ohio
3124. East Cleveland (OH), City of, Ohio
3125. Elyria (OH), City of, Ohio
3126. Erie (OH), County of, Ohio
3127. Euclid (OH), City of, Ohio
3128. Fairfield (OH), City of, Ohio
3129. Fairfield (OH), County of, Ohio
3130. Fairlawn (OH), City of, Ohio
3131. Fayette (OH), County of, Ohio
3132. Findlay (OH), City of, Ohio
3133. Fostoria (OH), City of, Ohio
3134. Four County Board of Alcohol, Drug
Addiction and Mental Health Services (OH),
Ohio
3135. Franklin (OH), County of, Ohio
3136. Fulton (OH), County of, Ohio
3137. Gallia (OH), County of, Ohio
3138. Garfield Heights (OH), City of, Ohio
DRAFT – SUBJECT TO CHANGE FOR QUALITY CONTROL PURPOSES
3139. Geauga (OH), County of, Ohio
3140. Green (OH), City of, Ohio
3141. Guernsey (OH), County of, Ohio
3142. Hamilton (OH), City of, Ohio
3143. Hamilton (OH), County of, Ohio
3144. Hancock (OH), County of, Ohio
3145. Harrison (OH), County of, Ohio
3146. Hocking (OH), County of, Ohio
3147. Huron (OH), City of, Ohio
3148. Huron (OH), County of, Ohio
3149. Ironton (OH), City of, Ohio
3150. Jackson (OH), County of, Ohio
3151. Jefferson (OH), County of, Ohio
3152. Kent (OH), City of, Ohio
3153. Knox (OH), County of, Ohio
3154. Lake (OH), County of, Ohio
3155. Lakemore (OH), Village of, Ohio
3156. Lakewood (OH), City of, Ohio
3157. Lawrence (OH), County of, Ohio
3158. Lebanon (OH), City of, Ohio
3159. Licking (OH), County of, Ohio
3160. Lima (OH), City of, Ohio
3161. Logan (OH), County of, Ohio
3162. Lorain (OH), City of, Ohio
3163. Lorain (OH), County of, Ohio
3164. Lucas (OH), County of, Ohio
3165. Lucas County Children Services Board
of Trustees (OH), Ohio
3166. Lyndhurst (OH), City of, Ohio
3167. Macedonia (OH), City of, Ohio
3168. Mansfield (OH), City of, Ohio
3169. Marietta (OH), City of, Ohio
3170. Marion (OH), County of, Ohio
3171. Mayfield Heights (OH), City of, Ohio
3172. Medina (OH), County of, Ohio
3173. Meigs (OH), County of, Ohio
3174. Mental Health & Recovery Services
Board of Allen, Auglaize, and Hardin Counties
(OH), Ohio
3175. Mental Health & Recovery Services
Board of Lucas County (OH), Ohio
3176. Mercer (OH), County of, Ohio
3177. Miami (OH), County of, Ohio
3178. Middletown (OH), City of, Ohio
3179. Mogadore (OH), Village of, Ohio
3180. Monroe (OH), County of, Ohio
3181. Montgomery (OH), County of, Ohio
3182. Morrow (OH), County of, Ohio
3183. Munroe Falls (OH), City of, Ohio
3184. Muskingum (OH), County of, Ohio
3185. New Franklin (OH), City of, Ohio
3186. Newburgh Heights (OH), Village of,
Ohio
3187. Noble (OH), County of, Ohio
3188. North Olmsted (OH), City of, Ohio
3189. North Ridgeville (OH), City of, Ohio
3190. North Royalton (OH), City of, Ohio
3191. Norton (OH), City of, Ohio
3192. Norwalk (OH), City of, Ohio
3193. Olmsted Falls (OH), City of, Ohio
3194. Ottawa (OH), County of, Ohio
3195. Painesville (OH), Township of, Ohio
3196. Parma (OH), City of, Ohio
3197. Parma Heights (OH), City of, Ohio
3198. Peninsula (OH), Village of, Ohio
3199. Perry (OH), County of, Ohio
3200. Pike (OH), County of, Ohio
3201. Portage (OH), County of, Ohio
3202. Portsmouth (OH), City of, Ohio
3203. Ravenna (OH), City of, Ohio
3204. Richfield (OH), Village of, Ohio
3205. Richland County Children’s Services
(OH), Ohio
3206. Ross (OH), County of, Ohio
3207. Sandusky (OH), City of, Ohio
3208. Sandusky (OH), County of, Ohio
3209. Scioto (OH), County of, Ohio
3210. Seneca (OH), County of, Ohio
3211. Seven Hills (OH), City of, Ohio
3212. Shelby (OH), County of, Ohio
3213. Silver Lake (OH), Village of, Ohio
3214. Springfield (OH), Township of, Ohio
3215. St. Marys (OH), City of, Ohio
3216. Stark (OH), County of, Ohio
3217. Stow (OH), City of, Ohio
3218. Strongsville (OH), City of, Ohio
3219. Tallmadge (OH), City of, Ohio
3220. Toledo (OH), City of, Ohio
3221. Trumbull (OH), County of, Ohio
3222. Tuscarawas (OH), County of, Ohio
3223. Valley Fire District (OH), Ohio
3224. Van Wert (OH), City of, Ohio
3225. Van Wert (OH), County of, Ohio
3226. Vinton (OH), County of, Ohio
DRAFT – SUBJECT TO CHANGE FOR QUALITY CONTROL PURPOSES
3227. Warren (OH), City of, Ohio
3228. Warrensville Heights (OH), City of,
Ohio
3229. Washington (OH), County of, Ohio
3230. Wayne (OH), County of, Ohio
3231. Wickliffe (OH), City of, Ohio
3232. Williams (OH), County of, Ohio
3233. Wyandot (OH), County of, Ohio
3234. Youngstown (OH), City of, Ohio
3235. Ada (OK), City of, Oklahoma
3236. Altus (OK), City of, Oklahoma
3237. Anadarko (OK), City of, Oklahoma
3238. Atoka (OK), County of, Oklahoma
3239. Beckham (OK), County of, Oklahoma
3240. Bethany (OK), City of, Oklahoma
3241. Broken Arrow (OK), City of, Oklahoma
3242. Burns Flat (OK), City of, Oklahoma
3243. Caddo (OK), County of, Oklahoma
3244. Choctaw (OK), County of, Oklahoma
3245. Cimarron (OK), County of, Oklahoma
3246. Cleveland (OK), County of, Oklahoma
3247. Coal (OK), County of, Oklahoma
3248. Comanche (OK), County of, Oklahoma
3249. Craig (OK), County of, Oklahoma
3250. Creek (OK), County of, Oklahoma
3251. Custer (OK), County of, Oklahoma
3252. Delaware (OK), County of, Oklahoma
3253. Dewey (OK), County of, Oklahoma
3254. Edmond (OK), City of, Oklahoma
3255. El Reno (OK), City of, Oklahoma
3256. Elk City (OK), City of, Oklahoma
3257. Enid (OK), City of, Oklahoma
3258. Fort Cobb (OK), City of, Oklahoma
3259. Garvin (OK), County of, Oklahoma
3260. Grady (OK), County of, Oklahoma
3261. Greer (OK), County of, Oklahoma
3262. Guthrie (OK), City of, Oklahoma
3263. Harmon (OK), County of, Oklahoma
3264. Harper (OK), County of, Oklahoma
3265. Haskell (OK), County of, Oklahoma
3266. Hughes (OK), County of, Oklahoma
3267. Jackson (OK), County of, Oklahoma
3268. Jefferson (OK), County of, Oklahoma
3269. Jenks (OK), City of, Oklahoma
3270. Johnston (OK), County of, Oklahoma
3271. Kay (OK), County of, Oklahoma
3272. Kiowa (OK), County of, Oklahoma
3273. Latimer (OK), County of, Oklahoma
3274. Lawton (OK), City of, Oklahoma
3275. Le Flore (OK), County of, Oklahoma
3276. Lincoln (OK), County of, Oklahoma
3277. Logan (OK), County of, Oklahoma
3278. Love (OK), County of, Oklahoma
3279. Major (OK), County of, Oklahoma
3280. Mayes (OK), County of, Oklahoma
3281. McClain (OK), County of, Oklahoma
3282. McCurtain (OK), County of, Oklahoma
3283. Midwest City (OK), City of, Oklahoma
3284. Muskogee (OK), City of, Oklahoma
3285. Muskogee (OK), County of, Oklahoma
3286. Mustang (OK), City of, Oklahoma
3287. Noble (OK), County of, Oklahoma
3288. Nowata (OK), County of, Oklahoma
3289. Okfuskee (OK), County of, Oklahoma
3290. Oklahoma (OK), County of, Oklahoma
3291. Oklahoma City (OK), City of, Oklahoma
3292. Okmulgee (OK), County of, Oklahoma
3293. Osage (OK), County of, Oklahoma
3294. Ottawa (OK), County of, Oklahoma
3295. Owasso (OK), City of, Oklahoma
3296. Pawnee (OK), County of, Oklahoma
3297. Payne (OK), County of, Oklahoma
3298. Pittsburg (OK), County of, Oklahoma
3299. Ponca City (OK), City of, Oklahoma
3300. Pottawatomie (OK), County of,
Oklahoma
3301. Roger Mills (OK), County of, Oklahoma
3302. Rogers (OK), County of, Oklahoma
3303. Seminole (OK), City of, Oklahoma
3304. Seminole (OK), County of, Oklahoma
3305. Shawnee (OK), City of, Oklahoma
3306. Stephens (OK), County of, Oklahoma
3307. Stillwater (OK), City of, Oklahoma
3308. Texas (OK), County of, Oklahoma
3309. Tillman (OK), County of, Oklahoma
3310. Tulsa (OK), City of, Oklahoma
3311. Tulsa (OK), County of, Oklahoma
3312. Washington (OK), County of, Oklahoma
3313. Woods (OK), County of, Oklahoma
3314. Woodward (OK), County of, Oklahoma
3315. Yukon (OK), City of, Oklahoma
3316. Clackamas (OR), County of, Oregon
3317. Clatsop (OR), County of, Oregon
3318. Columbia (OR), County of, Oregon
DRAFT – SUBJECT TO CHANGE FOR QUALITY CONTROL PURPOSES
3319. Coos (OR), County of, Oregon
3320. Curry (OR), County of, Oregon
3321. Jackson (OR), County of, Oregon
3322. Josephine (OR), County of, Oregon
3323. Lane (OR), County of, Oregon
3324. Multnomah (OR), County of, Oregon
3325. Portland (OR), City of, Oregon
3326. Washington (OR), County of, Oregon
3327. Yamhill (OR), County of, Oregon
3328. Adams (PA), County of, Pennsylvania
3329. Aliquippa (PA), City of, Pennsylvania
3330. Allegheny (PA), County of,
Pennsylvania
3331. Armstrong (PA), County of,
Pennsylvania
3332. Beaver (PA), County of, Pennsylvania
3333. Bedford (PA), County of, Pennsylvania
3334. Bensalem (PA), Township of,
Pennsylvania
3335. Berks (PA), County of (DA),
Pennsylvania
3336. Bradford (PA), County of, Pennsylvania
3337. Bristol (PA), Township of, Pennsylvania
3338. Bucks (PA), County of, Pennsylvania
3339. Cambria (PA), County of, Pennsylvania
3340. Carbon (PA), County of, Pennsylvania
3341. Chester (PA), County of, Pennsylvania
3342. Clarion (PA), County of, Pennsylvania
3343. Clearfield (PA), County of, Pennsylvania
3344. Clinton (PA), County of, Pennsylvania
3345. Coatesville (PA), City of, Pennsylvania
3346. Columbia (PA), County of, Pennsylvania
3347. Cumberland (PA), County of,
Pennsylvania
3348. Dauphin (PA), County of, Pennsylvania
3349. Delaware (PA), County of, Pennsylvania
3350. Edwardsville (PA), Borough of,
Pennsylvania
3351. Erie (PA), County of, Pennsylvania
3352. Exeter (PA), Borough of, Pennsylvania
3353. Fairview (PA), Township of,
Pennsylvania
3354. Fayette (PA), County of, Pennsylvania
3355. Forty Fort (PA), Borough of,
Pennsylvania
3356. Franklin (PA), County of, Pennsylvania
3357. Greene (PA), County of, Pennsylvania
3358. Hanover (PA), Township of,
Pennsylvania
3359. Hazleton (PA), City of, Pennsylvania
3360. Huntingdon (PA), County of,
Pennsylvania
3361. Indiana (PA), County of, Pennsylvania
3362. Kingston (PA), Borough of,
Pennsylvania
3363. Lackawanna (PA), County of,
Pennsylvania
3364. Lawrence (PA), County of, Pennsylvania
3365. Lehigh (PA), County of (DA),
Pennsylvania
3366. Lock Haven (PA), City of, Pennsylvania
3367. Lower Makefield (PA), Township of,
Pennsylvania
3368. Lower Southampton (PA), Township of,
Pennsylvania
3369. Luzerne (PA), County of, Pennsylvania
3370. Lycoming (PA), County of,
Pennsylvania
3371. Mahoning (PA), Township of,
Pennsylvania
3372. Mercer (PA), County of, Pennsylvania
3373. Middletown (PA), Township of,
Pennsylvania
3374. Monroe (PA), County of, Pennsylvania
3375. Morrisville (PA), Borough of,
Pennsylvania
3376. Nanticoke (PA), City of, Pennsylvania
3377. New Castle (PA), City of, Pennsylvania
3378. Newtown (PA), Township of,
Pennsylvania
3379. Norristown (PA), Municipality of,
Pennsylvania
3380. Northampton (PA), County of,
Pennsylvania
3381. Northumberland (PA), County of,
Pennsylvania
3382. Philadelphia (PA), City of, Pennsylvania
3383. Pike (PA), County of, Pennsylvania
3384. Pittsburgh (PA), City of, Pennsylvania
3385. Plains (PA), Township of, Pennsylvania
3386. Schuylkill (PA), County of,
Pennsylvania
3387. Sugar Notch (PA), Borough of,
Pennsylvania
3388. Tioga (PA), County of, Pennsylvania
DRAFT – SUBJECT TO CHANGE FOR QUALITY CONTROL PURPOSES
3389. Union (PA), Township of, Pennsylvania
3390. Wampum (PA), Borough of,
Pennsylvania
3391. Warminster (PA), Township of,
Pennsylvania
3392. Warrington (PA), Township of,
Pennsylvania
3393. Washington (PA), County of,
Pennsylvania
3394. West Norriton (PA), Township of,
Pennsylvania
3395. West Pittston (PA), Borough of,
Pennsylvania
3396. Westmoreland (PA), County of,
Pennsylvania
3397. Wilkes-Barre (PA), Township of,
Pennsylvania
3398. Wilkes-Barre (PA), City of,
Pennsylvania
3399. Wright (PA), Township of, Pennsylvania
3400. Wyoming (PA), Borough of,
Pennsylvania
3401. Wyoming (PA), County of, Pennsylvania
3402. York (PA), County of, Pennsylvania
3403. Adjuntas (PR), Municipality of, Puerto
Rico
3404. Arroyo (PR), Municipality of, Puerto
Rico
3405. Barceloneta (PR), Municipality of,
Puerto Rico
3406. Bayamon (PR), Municipality of, Puerto
Rico
3407. Caguas (PR), Municipality of, Puerto
Rico
3408. Canóvanas (PR), Municipality of, Puerto
Rico
3409. Catano (PR), Municipality of, Puerto
Rico
3410. Cayey (PR), Municipality of, Puerto
Rico
3411. Ceiba (PR), Municipality of, Puerto Rico
3412. Cidra (PR), Municipality of, Puerto Rico
3413. Coamo (PR), Municipality of, Puerto
Rico
3414. Guayanilla (PR), Municipality of, Puerto
Rico
3415. Isla De Vieques (PR), Municipality of,
Puerto Rico
3416. Juncos (PR), Municipality of, Puerto
Rico
3417. Loiza (PR), Municipality of, Puerto Rico
3418. Rio Grande (PR), Municipality of, Puerto
Rico
3419. Sabana Grande (PR), Municipality of,
Puerto Rico
3420. San Juan (PR), Municipality of, Puerto
Rico
3421. Vega Alta (PR), Municipality of, Puerto
Rico
3422. Villalba (PR), Municipality of, Puerto
Rico
3423. Yabucoa (PR), Municipality of, Puerto
Rico
3424. Barrington (RI), Town of, Rhode Island
3425. Bristol (RI), Town of, Rhode Island
3426. Burrillville (RI), Town of, Rhode Island
3427. Central Falls (RI), City of, Rhode Island
3428. Charlestown (RI), Town of, Rhode
Island
3429. Coventry (RI), Town of, Rhode Island
3430. Cranston (RI), City of, Rhode Island
3431. Cumberland (RI), Town of, Rhode Island
3432. East Greenwich (RI), Town of, Rhode
Island
3433. East Providence (RI), City of, Rhode
Island
3434. Foster (RI), Town of, Rhode Island
3435. Glocester (RI), Town of, Rhode Island
3436. Hopkinton (RI), Town of, Rhode Island
3437. Jamestown (RI), Town of, Rhode Island
3438. Johnston (RI), Town of, Rhode Island
3439. Middletown (RI), Town of, Rhode Island
3440. Narragansett (RI), Town of, Rhode
Island
3441. Newport (RI), City of, Rhode Island
3442. North Kingstown (RI), Town of, Rhode
Island
3443. North Providence (RI), Town of, Rhode
Island
3444. Pawtucket (RI), City of, Rhode Island
3445. Portsmouth (RI), Town of, Rhode Island
3446. Providence (RI), City of, Rhode Island
3447. Richmond (RI), Town of, Rhode Island
3448. Scituate (RI), Town of, Rhode Island
3449. Smithfield (RI), Town of, Rhode Island
DRAFT – SUBJECT TO CHANGE FOR QUALITY CONTROL PURPOSES
3450. South Kingstown (RI), Town of, Rhode
Island
3451. Warren (RI), Town of, Rhode Island
3452. Warwick (RI), City of, Rhode Island
3453. West Greenwich (RI), Town of, Rhode
Island
3454. West Warwick (RI), Town of, Rhode
Island
3455. Westerly (RI), Town of, Rhode Island
3456. Woonsocket (RI), City of, Rhode Island
3457. Abbeville (SC), County of, South
Carolina
3458. Aiken (SC), County of, South Carolina
3459. Allendale (SC), County of, South
Carolina
3460. Anderson (SC), County of, South
Carolina
3461. Bamberg (SC), County of, South
Carolina
3462. Barnwell (SC), County of, South
Carolina
3463. Beaufort (SC), County of, South
Carolina
3464. Berkeley (SC), County of, South
Carolina
3465. Calhoun (SC), County of, South Carolina
3466. Charleston (SC), City of, South Carolina
3467. Charleston (SC), County of, South
Carolina
3468. Cherokee (SC), County of, South
Carolina
3469. Chester (SC), City of, South Carolina
3470. Chester (SC), County of, South Carolina
3471. Chesterfield (SC), County of, South
Carolina
3472. Clarendon (SC), County of, South
Carolina
3473. Colleton (SC), County of, South Carolina
3474. Columbia (SC), City of, South Carolina
3475. Dillon (SC), County of, South Carolina
3476. Dorchester (SC), County of, South
Carolina
3477. Edgefield (SC), County of, South
Carolina
3478. Fairfield (SC), County of, South Carolina
3479. Florence (SC), County of, South
Carolina
3480. Georgetown (SC), County of, South
Carolina
3481. Georgetown City (SC), City of, South
Carolina
3482. Greenville (SC), County of, South
Carolina
3483. Greenwood (SC), County of, South
Carolina
3484. Hampton (SC), County of, South
Carolina
3485. Horry (SC), County of, South Carolina
3486. Jasper (SC), County of, South Carolina
3487. Kershaw (SC), County of, South
Carolina
3488. Kershaw County Hospital Board (SC),
South Carolina
3489. Lancaster (SC), County of, South
Carolina
3490. Laurens (SC), County of, South Carolina
3491. Lee (SC), County of, South Carolina
3492. Lexington (SC), County of, South
Carolina
3493. Marion (SC), County of, South Carolina
3494. Marlboro (SC), County of, South
Carolina
3495. McCormick (SC), County of, South
Carolina
3496. Mount Pleasant (SC), Town of, South
Carolina
3497. Myrtle Beach (SC), City of, South
Carolina
3498. Newberry (SC), County of, South
Carolina
3499. North Charleston (SC), City of, South
Carolina
3500. Oconee (SC), County of, South Carolina
3501. Orangeburg (SC), City of, South
Carolina
3502. Orangeburg (SC), County of, South
Carolina
3503. Pickens (SC), County of, South Carolina
3504. Richland (SC), County of, South
Carolina
3505. Saluda (SC), County of, South Carolina
3506. Spartanburg (SC), County of, South
Carolina
3507. Summerville (SC), Town of, South
Carolina
DRAFT – SUBJECT TO CHANGE FOR QUALITY CONTROL PURPOSES
3508. Sumter (SC), County of, South Carolina
3509. Union (SC), County of, South Carolina
3510. Williamsburg (SC), County of, South
Carolina
3511. York (SC), County of, South Carolina
3512. Pennington (SD), County of, South
Dakota
3513. Arlington (TN), Town of, Tennessee
3514. Blount (TN), County of, Tennessee
3515. Campbell (TN), County of, Tennessee
3516. Cannon (TN), County of, Tennessee
3517. Centerville (TN), Town of, Tennessee
3518. Claiborne (TN), County of, Tennessee
3519. Clarksville (TN), City of, Tennessee
3520. Crockett (TN), County of, Tennessee
3521. Dandridge (TN), Town of, Tennessee
3522. Decatur (TN), County of, Tennessee
3523. Decatur (TN), Town of, Tennessee
3524. Fentress (TN), County of, Tennessee
3525. Gatlinburg (TN), City of, Tennessee
3526. Germantown (TN), City of, Tennessee
3527. Greene (TN), County of, Tennessee
3528. Hamilton (TN), County of, Tennessee
3529. Hancock (TN), County of, Tennessee
3530. Hawkins (TN), County of, Tennessee
3531. Haywood (TN), County of, Tennessee
3532. Henderson (TN), County of, Tennessee
3533. Jefferson (TN), County of, Tennessee
3534. Johnson (TN), County of, Tennessee
3535. Lauderdale (TN), County of, Tennessee
3536. Lexington (TN), City of, Tennessee
3537. Madison (TN), County of, Tennessee
3538. Maryville (TN), City of, Tennessee
3539. Memphis (TN), City of, Tennessee
3540. Millington (TN), City of, Tennessee
3541. Montgomery (TN), County of,
Tennessee
3542. Morgan (TN), County of, Tennessee
3543. Nashville & Davidson (TN), City
of/County of, Tennessee
3544. Obion (TN), County of, Tennessee
3545. Overton (TN), County of, Tennessee
3546. Pickett (TN), County of, Tennessee
3547. Pigeon Forge (TN), City of, Tennessee
3548. Ripley (TN), City of, Tennessee
3549. Rutherford (TN), County of, Tennessee
3550. Scott (TN), County of, Tennessee
3551. Shelby (TN), County of, Tennessee
3552. Smith (TN), County of, Tennessee
3553. Sumner (TN), County of, Tennessee
3554. Washington (TN), County of, Tennessee
3555. Williamson (TN), County of, Tennessee
3556. Angelina (TX), County of, Texas
3557. Bailey (TX), County of, Texas
3558. Bastrop (TX), County of, Texas
3559. Bee (TX), County of, Texas
3560. Bexar (TX), County of, Texas
3561. Bexar County Hospital District (TX),
Texas
3562. Blanco (TX), County of, Texas
3563. Bowie (TX), County of, Texas
3564. Brazos (TX), County of, Texas
3565. Brooks (TX), County of, Texas
3566. Burleson (TX), County of, Texas
3567. Burnet (TX), County of, Texas
3568. Caldwell (TX), County of, Texas
3569. Calhoun (TX), County of, Texas
3570. Cameron (TX), County of, Texas
3571. Camp (TX), County of, Texas
3572. Cass (TX), County of, Texas
3573. Castro (TX), County of, Texas
3574. Cherokee (TX), County of, Texas
3575. Childress (TX), County of, Texas
3576. Clay (TX), County of, Texas
3577. Colorado (TX), County of, Texas
3578. Cooke (TX), County of, Texas
3579. Coryell (TX), County of, Texas
3580. Dallas (TX), County of, Texas
3581. Dallas County Hospital District (TX),
Texas
3582. Delta (TX), County of, Texas
3583. Dimmit (TX), County of, Texas
3584. Duval (TX), County of, Texas
3585. Eagle Pass (TX), City of, Texas
3586. Ector (TX), County of, Texas
3587. El Paso (TX), County of, Texas
3588. Ellis (TX), County of, Texas
3589. Falls (TX), County of, Texas
3590. Fannin (TX), County of, Texas
3591. Fort Bend (TX), County of, Texas
3592. Franklin (TX), County of, Texas
3593. Freestone (TX), County of, Texas
3594. Galveston (TX), County of, Texas
3595. Grayson (TX), County of, Texas
DRAFT – SUBJECT TO CHANGE FOR QUALITY CONTROL PURPOSES
3596. Guadalupe (TX), County of, Texas
3597. Guadulupe Valley Hospital (TX), Texas
3598. Hardin (TX), County of, Texas
3599. Harris (TX), County of, Texas
3600. Harris County Hospital District (TX),
Texas
3601. Harrison (TX), County of, Texas
3602. Haskell (TX), County of, Texas
3603. Hays (TX), County of, Texas
3604. Henderson (TX), County of, Texas
3605. Hidalgo (TX), County of, Texas
3606. Hopkins (TX), County of, Texas
3607. Houston (TX), City of, Texas
3608. Houston (TX), County of, Texas
3609. Irving Independent School District (TX),
Texas
3610. Jasper (TX), County of, Texas
3611. Jefferson (TX), County of, Texas
3612. Jim Hogg (TX), County of, Texas
3613. Jim Wells (TX), County of, Texas
3614. Johnson (TX), County of, Texas
3615. Jones (TX), County of, Texas
3616. Kaufman (TX), County of, Texas
3617. Kendall (TX), County of, Texas
3618. Kerr (TX), County of, Texas
3619. Kinney (TX), County of, Texas
3620. Kleberg (TX), County of, Texas
3621. Lamar (TX), County of, Texas
3622. Laredo (TX), City of, Texas
3623. LaSalle (TX), County of, Texas
3624. Leon (TX), County of, Texas
3625. Leon Valley (TX), City of, Texas
3626. Liberty (TX), County of, Texas
3627. Limestone (TX), County of, Texas
3628. Lubbock (TX), County of, Texas
3629. Madison (TX), County of, Texas
3630. Marion (TX), County of, Texas
3631. Maverick (TX), County of, Texas
3632. McLennan (TX), County of, Texas
3633. McMullen (TX), County of, Texas
3634. Milam (TX), County of, Texas
3635. Mitchell (TX), County of, Texas
3636. Montgomery (TX), County of, Texas
3637. Morris (TX), County of, Texas
3638. Nacogdoches (TX), County of, Texas
3639. Newton (TX), County of, Texas
3640. Nolan (TX), County of, Texas
3641. Nueces (TX), County of, Texas
3642. Nueces County Hospital District (TX),
Texas
3643. Ochiltree County Hospital District (TX),
Texas
3644. Orange (TX), County of, Texas
3645. Palo Pinto County Hospital District
(TX), Texas
3646. Panola (TX), County of, Texas
3647. Parker (TX), County of, Texas
3648. Polk (TX), County of, Texas
3649. Potter (TX), County of, Texas
3650. Red River (TX), County of, Texas
3651. Roberts (TX), County of, Texas
3652. Robertson (TX), County of, Texas
3653. Rockwall (TX), County of, Texas
3654. Rusk (TX), County of, Texas
3655. San Antonio (TX), City of, Texas
3656. San Patricio (TX), County of, Texas
3657. San Saba (TX), County of, Texas
3658. Shackelford (TX), County of, Texas
3659. Shelby (TX), County of, Texas
3660. Smith (TX), County of, Texas
3661. Socorro Independent School District
(TX), Texas
3662. Stephens (TX), County of, Texas
3663. Tarrant (TX), County of, Texas
3664. Tarrant County Hospital District (TX),
Texas
3665. Terrell (TX), County of, Texas
3666. Texarkana Independent School District
(TX), Texas
3667. Throckmorton (TX), County of, Texas
3668. Titus (TX), County of, Texas
3669. Travis (TX), County of, Texas
3670. Trinity (TX), County of, Texas
3671. Upshur (TX), County of, Texas
3672. Uvalde (TX), County of, Texas
3673. Van Zandt (TX), County of, Texas
3674. Walker (TX), County of, Texas
3675. Waller (TX), County of, Texas
3676. Webb (TX), County of, Texas
3677. West Wharton County Hospital District
(TX), Texas
3678. Wichita (TX), County of, Texas
3679. Williamson (TX), County of, Texas
3680. Wilson (TX), County of, Texas
DRAFT – SUBJECT TO CHANGE FOR QUALITY CONTROL PURPOSES
3681. Wilson County Memorial Hospital
District (TX), Texas
3682. Wood (TX), County of, Texas
3683. Zavala (TX), County of, Texas
3684. Beaver (UT), County of, Utah
3685. Cache (UT), County of, Utah
3686. Carbon (UT), County of, Utah
3687. Daggett (UT), County of, Utah
3688. Davis (UT), County of, Utah
3689. Duchesne (UT), County of, Utah
3690. Emery (UT), County of, Utah
3691. Garfield (UT), County of, Utah
3692. Grand (UT), County of, Utah
3693. Iron (UT), County of, Utah
3694. Juab (UT), County of, Utah
3695. Kane (UT), County of, Utah
3696. Millard (UT), County of, Utah
3697. Piute (UT), County of, Utah
3698. Rich (UT), County of, Utah
3699. Salt Lake (UT), County of, Utah
3700. San Juan (UT), County of, Utah
3701. Sanpete (UT), County of, Utah
3702. Sevier (UT), County of, Utah
3703. Summit (UT), County of, Utah
3704. Tooele (UT), County of, Utah
3705. Tri-County Health Department (UT),
Utah
3706. Uintah (UT), County of, Utah
3707. Utah (UT), County of, Utah
3708. Wasatch (UT), County of, Utah
3709. Washington (UT), County of, Utah
3710. Wayne (UT), County of, Utah
3711. Weber (UT), County of, Utah
3712. Bennington (VT), Town of, Vermont
3713. Brattleboro (VT), Town of, Vermont
3714. Sharon (VT), Town of, Vermont
3715. St. Albans (VT), City of, Vermont
3716. Accomack (VA), County of, Virginia
3717. Alexandria (VA), City of, Virginia
3718. Alleghany (VA), County of, Virginia
3719. Amherst (VA), County of, Virginia
3720. Arlington (VA), County of, Virginia
3721. Bland (VA), County of, Virginia
3722. Botetourt (VA), County of, Virginia
3723. Bristol (VA), City of, Virginia
3724. Buchanan (VA), County of, Virginia
3725. Buena Vista (VA), City of, Virginia
3726. Carroll (VA), County of, Virginia
3727. Charlotte (VA), County of, Virginia
3728. Chesapeake (VA), City of, Virginia
3729. Chesterfield (VA), County of, Virginia
3730. Covington (VA), City of, Virginia
3731. Culpeper (VA), County of, Virginia
3732. Cumberland (VA), County of, Virginia
3733. Danville (VA), City of, Virginia
3734. Dickenson (VA), County of, Virginia
3735. Dinwiddie (VA), County of, Virginia
3736. Emporia (VA), City of, Virginia
3737. Fairfax (VA), City of, Virginia
3738. Fairfax (VA), County of, Virginia
3739. Fauquier (VA), County of, Virginia
3740. Floyd (VA), County of, Virginia
3741. Franklin (VA), County of, Virginia
3742. Frederick (VA), County of, Virginia
3743. Fredericksburg (VA), City of, Virginia
3744. Galax (VA), City of, Virginia
3745. Giles (VA), County of, Virginia
3746. Goochland (VA), County of, Virginia
3747. Grayson (VA), County of, Virginia
3748. Greensville (VA), County of, Virginia
3749. Halifax (VA), County of, Virginia
3750. Henrico (VA), County of, Virginia
3751. Henry (VA), County of, Virginia
3752. Hopewell (VA), City of, Virginia
3753. Isle of Wight (VA), County of, Virginia
3754. King and Queen (VA), County of,
Virginia
3755. Lee (VA), County of, Virginia
3756. Lexington (VA), City of, Virginia
3757. Loudoun (VA), County of, Virginia
3758. Louisa (VA), County of, Virginia
3759. Madison (VA), County of, Virginia
3760. Martinsville (VA), City of, Virginia
3761. Mecklenburg (VA), County of, Virginia
3762. Montgomery (VA), County of, Virginia
3763. Norfolk (VA), City of, Virginia
3764. Northampton (VA), County of, Virginia
3765. Northumberland (VA), County of,
Virginia
3766. Norton (VA), City of, Virginia
3767. Page (VA), County of, Virginia
3768. Patrick (VA), County of, Virginia
3769. Pittsylvania (VA), County of, Virginia
3770. Portsmouth (VA), City of, Virginia
DRAFT – SUBJECT TO CHANGE FOR QUALITY CONTROL PURPOSES
3771. Prince George (VA), County of, Virginia
3772. Prince William (VA), County of,
Virginia
3773. Pulaski (VA), County of, Virginia
3774. Radford (VA), City of, Virginia
3775. Richlands (VA), Town of, Virginia
3776. Richmond (VA), City of, Virginia
3777. Richmond (VA), County of, Virginia
3778. Roanoke (VA), City of, Virginia
3779. Roanoke (VA), County of, Virginia
3780. Rockbridge (VA), County of, Virginia
3781. Russell (VA), County of, Virginia
3782. Salem (VA), City of, Virginia
3783. Scott (VA), County of, Virginia
3784. Shenandoah (VA), County of, Virginia
3785. Smyth (VA), County of, Virginia
3786. Stafford (VA), County of, Virginia
3787. Tazewell (VA), County of, Virginia
3788. Virginia Beach (VA), City of (Sheriff),
Virginia
3789. Virginia Beach (VA), City of, Virginia
3790. Warren (VA), County of, Virginia
3791. Washington (VA), County of, Virginia
3792. Waynesboro (VA), City of, Virginia
3793. Westmoreland (VA), County of, Virginia
3794. Winchester (VA), City of, Virginia
3795. Wise (VA), County of, Virginia
3796. Wythe (VA), County of, Virginia
3797. Anacortes (WA), City of, Washington
3798. Bainbridge Island (WA), City of,
Washington
3799. Burlington (WA), City of, Washington
3800. Chelan (WA), County of, Washington
3801. Clallam (WA), County of, Washington
3802. Clark (WA), County of, Washington
3803. Everett (WA), City of, Washington
3804. Franklin (WA), County of, Washington
3805. Island (WA), County of, Washington
3806. Jefferson (WA), County of, Washington
3807. Kent (WA), City of, Washington
3808. King (WA), County of, Washington
3809. Kirkland (WA), City of, Washington
3810. Kitsap (WA), County of, Washington
3811. Kittitas (WA), County of, Washington
3812. La Conner School District (WA),
Washington
3813. Lakewood (WA), City of, Washington
3814. Lewis (WA), County of, Washington
3815. Lincoln (WA), County of, Washington
3816. Mount Vernon (WA), City of,
Washington
3817. Mount Vernon School District (WA),
Washington
3818. Olympia (WA), City of, Washington
3819. Pierce (WA), County of, Washington
3820. San Juan (WA), County of, Washington
3821. Seattle (WA), City of, Washington
3822. Sedro-Woolley (WA), City of,
Washington
3823. Sedro-Woolley School District (WA),
Washington
3824. Skagit (WA), County of, Washington
3825. Snohomish (WA), County of,
Washington
3826. Spokane (WA), City of, Washington
3827. Spokane (WA), County of, Washington
3828. Tacoma (WA), City of, Washington
3829. Thurston (WA), County of, Washington
3830. Vancouver (WA), City of, Washington
3831. Walla Walla (WA), County of,
Washington
3832. Whatcom (WA), County of, Washington
3833. Whitman (WA), County of, Washington
3834. Addison (a/k/a) Webster Springs (WV),
Town of, West Virginia
3835. Barbour (WV), County of, West Virginia
3836. Barboursville (WV), Village of, West
Virginia
3837. Beckley (WV), City of, West Virginia
3838. Belington (WV), City of, West Virginia
3839. Belle (WV), Town of, West Virginia
3840. Berkeley (WV), County of, West
Virginia
3841. Bluefield (WV), City of, West Virginia
3842. Board of Education of Mason County
Public Schools (WV), West Virginia
3843. Boone (WV), County of, West Virginia
3844. Braxton (WV), County of, West Virginia
3845. Brooke (WV), County of, West Virginia
3846. Buckhannon (WV), City of, West
Virginia
3847. Cabell (WV), County of, West Virginia
3848. Calhoun (WV), County of, West Virginia
3849. Ceredo (WV), Town of, West Virginia
DRAFT – SUBJECT TO CHANGE FOR QUALITY CONTROL PURPOSES
3850. Charles Town (WV), City of, West
Virginia
3851. Chesapeake (WV), Town of, West
Virginia
3852. Clarksburg (WV), City of, West Virginia
3853. Clay (WV), County of, West Virginia
3854. Clendenin (WV), Town of, West
Virginia
3855. Delbarton (WV), Town of, West Virginia
3856. Doddridge (WV), County of, West
Virginia
3857. Dunbar (WV), City of, West Virginia
3858. Eleanor (WV), Town of, West Virginia
3859. Elizabeth (WV), Town of, West Virginia
3860. Fairmont (WV), City of, West Virginia
3861. Fayette (WV), County of, West Virginia
3862. Fort Gay (WV), Town of, West Virginia
3863. Gauley Bridge (WV), Town of, West
Virginia
3864. Gilmer (WV), County of, West Virginia
3865. Glenville (WV), Town of, West Virginia
3866. Grafton (WV), City of, West Virginia
3867. Grant (WV), County of, West Virginia
3868. Granville (WV), Town of, West Virginia
3869. Greenbrier (WV), County of, West
Virginia
3870. Hamlin (WV), Town of, West Virginia
3871. Hancock (WV), County of, West
Virginia
3872. Hardy (WV), County of, West Virginia
3873. Harrison (WV), County of, West
Virginia
3874. Harrisville (WV), Town of, West
Virginia
3875. Huntington (WV), City of, West Virginia
3876. Hurricane (WV), City of, West Virginia
3877. Jackson (WV), County of, West Virginia
3878. Jefferson (WV), County of, West
Virginia
3879. Junior (WV), Town of, West Virginia
3880. Kanawha (WV), County of, West
Virginia
3881. Kenova (WV), City of, West Virginia
3882. Lewis (WV), County of, West Virginia
3883. Logan (WV), City of, West Virginia
3884. Logan (WV), County of, West Virginia
3885. Madison (WV), Town of, West Virginia
3886. Man (WV), Town of, West Virginia
3887. Marion (WV), County of, West Virginia
3888. Marshall (WV), County of, West
Virginia
3889. Mason (WV), County of, West Virginia
3890. Matewan (WV), Town of, West Virginia
3891. McDowell (WV), County of, West
Virginia
3892. Milton (WV), City of, West Virginia
3893. Mineral (WV), County of, West Virginia
3894. Mingo (WV), County of, West Virginia
3895. Monongalia (WV), County of, West
Virginia
3896. Monroe (WV), County of, West Virginia
3897. Montgomery (WV), City of, West
Virginia
3898. Morgan (WV), County of, West Virginia
3899. Moundsville (WV), City of, West
Virginia
3900. Mullens (WV), City of, West Virginia
3901. Nicholas (WV), County of, West
Virginia
3902. Nitro (WV), City of, West Virginia
3903. Oceana (WV), Town of, West Virginia
3904. Ohio (WV), County of, West Virginia
3905. Parkersburg (WV), City of, West
Virginia
3906. Pendleton (WV), County of, West
Virginia
3907. Philippi (WV), City of, West Virginia
3908. Pleasants (WV), County of, West
Virginia
3909. Pocahontas (WV), County of, West
Virginia
3910. Point Pleasant (WV), City of, West
Virginia
3911. Preston (WV), County of, West Virginia
3912. Princeton (WV), City of, West Virginia
3913. Putnam (WV), County of, West Virginia
3914. Quinwood (WV), Town of, West
Virginia
3915. Rainelle (WV), Town of, West Virginia
3916. Randolph (WV), County of, West
Virginia
3917. Ravenswood (WV), Town of, West
Virginia
3918. Richwood (WV), City of, West Virginia
3919. Ripley (WV), City of, West Virginia
DRAFT – SUBJECT TO CHANGE FOR QUALITY CONTROL PURPOSES
3920. Ritchie (WV), County of, West Virginia
3921. Roane (WV), County of, West Virginia
3922. Romney (WV), Town of, West Virginia
3923. Rupert (WV), Town of, West Virginia
3924. Saint Albans (WV), City of, West
Virginia
3925. Smithers (WV), City of, West Virginia
3926. Sophia (WV), Town of, West Virginia
3927. South Charleston (WV), City of, West
Virginia
3928. Spencer (WV), City of, West Virginia
3929. St. Marys (WV), City of, West Virginia
3930. Star City (WV), Town of, West Virginia
3931. Summers (WV), County of, West
Virginia
3932. Summersville (WV), City of, West
Virginia
3933. Sutton (WV), Town of, West Virginia
3934. Taylor (WV), County of, West Virginia
3935. Tucker (WV), County of, West Virginia
3936. Tyler (WV), County of, West Virginia
3937. Upshur (WV), County of, West Virginia
3938. Vienna (WV), City of, West Virginia
3939. Wayne (WV), County of, West Virginia
3940. Webster (WV), County of, West Virginia
3941. Weirton (WV), City of, West Virginia
3942. West Hamlin (WV), Town of, West
Virginia
3943. Wetzel (WV), County of, West Virginia
3944. White Sulphur Springs (WV), City of,
West Virginia
3945. Whitesville (WV), Town of, West
Virginia
3946. Williamstown (WV), City of, West
Virginia
3947. Winfield (WV), City of, West Virginia
3948. Wirt (WV), County of, West Virginia
3949. Wood (WV), County of, West Virginia
3950. Adams (WI), County of, Wisconsin
3951. Ashland (WI), County of, Wisconsin
3952. Barron (WI), County of, Wisconsin
3953. Bayfield (WI), County of, Wisconsin
3954. Brown (WI), County of, Wisconsin
3955. Buffalo (WI), County of, Wisconsin
3956. Burnett (WI), County of, Wisconsin
3957. Calumet (WI), County of, Wisconsin
3958. Chippewa (WI), County of, Wisconsin
3959. Clark (WI), County of, Wisconsin
3960. Columbia (WI), County of, Wisconsin
3961. Crawford (WI), County of, Wisconsin
3962. Cudahy (WI), City of, Wisconsin
3963. Dane (WI), County of, Wisconsin
3964. Dodge (WI), County of, Wisconsin
3965. Door (WI), County of, Wisconsin
3966. Douglas (WI), County of, Wisconsin
3967. Dunn (WI), County of, Wisconsin
3968. Eau Claire (WI), County of, Wisconsin
3969. Florence (WI), County of, Wisconsin
3970. Fond du Lac (WI), County of, Wisconsin
3971. Forest (WI), County of, Wisconsin
3972. Franklin (WI), City of, Wisconsin
3973. Grant (WI), County of, Wisconsin
3974. Green (WI), County of, Wisconsin
3975. Green Lake (WI), County of, Wisconsin
3976. Greenfield (WI), City of, Wisconsin
3977. Iowa (WI), County of, Wisconsin
3978. Iron (WI), County of, Wisconsin
3979. Jackson (WI), County of, Wisconsin
3980. Janesville (WI), City of, Wisconsin
3981. Jefferson (WI), County of, Wisconsin
3982. Juneau (WI), County of, Wisconsin
3983. Kenosha (WI), City of, Wisconsin
3984. Kenosha (WI), County of, Wisconsin
3985. Kewaunee (WI), County of, Wisconsin
3986. La Crosse (WI), County of, Wisconsin
3987. Lafayette (WI), County of, Wisconsin
3988. Langlade (WI), County of, Wisconsin
3989. Lincoln (WI), County of, Wisconsin
3990. Manitowoc (WI), County of, Wisconsin
3991. Marathon (WI), County of, Wisconsin
3992. Marinette (WI), City of, Wisconsin
3993. Marinette (WI), County of, Wisconsin
3994. Marquette (WI), County of, Wisconsin
3995. Menominee (WI), County of, Wisconsin
3996. Milwaukee (WI), City of, Wisconsin
3997. Milwaukee (WI), County of, Wisconsin
3998. Monroe (WI), County of, Wisconsin
3999. Mount Pleasant (WI), Village of,
Wisconsin
4000. Oak Creek (WI), City of, Wisconsin
4001. Oconto (WI), County of, Wisconsin
4002. Oneida (WI), County of, Wisconsin
4003. Outagamie (WI), County of, Wisconsin
4004. Ozaukee (WI), County of, Wisconsin
DRAFT – SUBJECT TO CHANGE FOR QUALITY CONTROL PURPOSES
4005. Pepin (WI), County of, Wisconsin
4006. Pierce (WI), County of, Wisconsin
4007. Pleasant Prairie (WI), Village of,
Wisconsin
4008. Portage (WI), County of, Wisconsin
4009. Price (WI), County of, Wisconsin
4010. Racine (WI), County of, Wisconsin
4011. Richland (WI), County of, Wisconsin
4012. Rock (WI), County of, Wisconsin
4013. Rusk (WI), County of, Wisconsin
4014. Sauk (WI), County of, Wisconsin
4015. Sawyer (WI), County of, Wisconsin
4016. Shawano (WI), County of, Wisconsin
4017. Sheboygan (WI), County of, Wisconsin
4018. South Milwaukee (WI), City of,
Wisconsin
4019. St. Croix (WI), County of, Wisconsin
4020. Sturtevant (WI), Village of, Wisconsin
4021. Superior (WI), City of, Wisconsin
4022. Taylor (WI), County of, Wisconsin
4023. Trempealeau (WI), County of,
Wisconsin
4024. Union Grove (WI), Village of,
Wisconsin
4025. Vernon (WI), County of, Wisconsin
4026. Vilas (WI), County of, Wisconsin
4027. Walworth (WI), County of, Wisconsin
4028. Washburn (WI), County of, Wisconsin
4029. Washington (WI), County of, Wisconsin
4030. Waukesha (WI), County of, Wisconsin
4031. Waupaca (WI), County of, Wisconsin
4032. Waushara (WI), County of, Wisconsin
4033. Wauwatosa (WI), City of, Wisconsin
4034. West Allis (WI), City of, Wisconsin
4035. Winnebago (WI), County of, Wisconsin
4036. Wood (WI), County of, Wisconsin
4037. Yorkville (WI), Village of, Wisconsin
4038. Carbon (WY), County of, Wyoming
4039. Casper (WY), City of, Wyoming
4040. Cheyenne (WY), City of, Wyoming
4041. Green River (WY), City of, Wyoming
4042. Riverton (WY), City of, Wyoming
4043. Rock Springs (WY), City of, Wyoming
4044. Sweetwater (WY), County of, Wyoming

62 revised July 30, 2021

EXHIBIT D
[Intentionally Omitted]

63 revised July 30, 2021

EXHIBIT E
List of Opioid Remediation Uses

Schedule A
Core Strategies
States and Qualifying Block Grantees shall choose from among the abatement strategies listed in Schedule B. However, priority shall be given to the following core abatement strategies (“Core Strategies”).1
A. NALOXONE OR OTHER FDA-APPROVED DRUG TO

REVERSE OPIOID OVERDOSES

1. Expand training for first responders, schools, community support groups and families; and

2. Increase distribution to individuals who are uninsured or whose insurance does not cover the needed service.

B. MEDICATION-ASSISTED TREATMENT (“MAT”)

DISTRIBUTION AND OTHER OPIOID-RELATED

TREATMENT

1. Increase distribution of MAT to individuals who are
uninsured or whose insurance does not cover the needed
service;

2. Provide education to school-based and youth-focused
programs that discourage or prevent misuse;

3. Provide MAT education and awareness training to
healthcare providers, EMTs, law enforcement, and other
first responders; and

4. Provide treatment and recovery support services such as residential and inpatient treatment, intensive outpatient treatment, outpatient therapy or counseling, and recovery housing that allow or integrate medication and with other support services.

1 As used in this Schedule A, words like “expand,” “fund,” “provide” or the like sh all not indicate a preference for new or existing programs.
64 revised July 30, 2021
C. PREGNANT & POSTPARTUM WOMEN

1. Expand Screening, Brief Intervention, and Referral to Treatment (“SBIRT”) services to non-Medicaid eligible or uninsured pregnant women;

2. Expand comprehensive evidence-based treatment and
recovery services, including MAT, for women with co-
occurring Opioid Use Disorder (“OUD”) and other
Substance Use Disorder (“SUD”)/Mental Health disorders
for uninsured individuals for up to 12 months postpartum; and

3. Provide comprehensive wrap-around services to individuals with OUD, including housing, transportation, job
placement/training, and childcare.

D. EXPANDING TREATMENT FOR NEONATAL
ABSTINENCE SYNDROME (“NAS”)

1. Expand comprehensive evidence-based and recovery
support for NAS babies;

2. Expand services for better continuum of care with infant- need dyad; and

3. Expand long-term treatment and services for medical
monitoring of NAS babies and their families.

E. EXPANSION OF WARM HAND-OFF PROGRAMS AND

RECOVERY SERVICES

1. Expand services such as navigators and on-call teams to begin MAT in hospital emergency departments;

2. Expand warm hand-off services to transition to recovery services;

3. Broaden scope of recovery services to include co-occurring SUD or mental health conditions;

4. Provide comprehensive wrap-around services to individuals in recovery, including housing, transportation, job
placement/training, and childcare; and

5. Hire additional social workers or other behavioral health workers to facilitate expansions above.
65 revised July 30, 2021
F. TREATMENT FOR INCARCERATED POPULATION

1. Provide evidence-based treatment and recovery support, including MAT for persons with OUD and co-occurring
SUD/MH disorders within and transitioning out of the
criminal justice system; and

2. Increase funding for jails to provide treatment to inmates with OUD.

G. PREVENTION PROGRAMS

1. Funding for media campaigns to prevent opioid use (similar to the FDA’s “Real Cost” campaign to prevent youth from
misusing tobacco);

2. Funding for evidence-based prevention programs in schools;

3. Funding for medical provider education and outreach regarding best prescribing practices for opioids consistent with the 2016 CDC guidelines, including providers at hospitals (academic detailing);

4. Funding for community drug disposal programs; and

5. Funding and training for first responders to participate in pre- arrest diversion programs, post-overdose response teams, or similar strategies that connect at-risk individuals to behavioral health services and supports.

H. EXPANDING SYRINGE SERVICE PROGRAMS

1. Provide comprehensive syringe services programs with more wrap-around services, including linkage to OUD
treatment, access to sterile syringes and linkage to care and treatment of infectious diseases.

I. EVIDENCE-BASED DATA COLLECTION AND

RESEARCH ANALYZING THE EFFECTIVENESS OF THE

ABATEMENT STRATEGIES WITHIN THE STATE

66 revised July 30, 2021
Schedule B
Approved Uses
Support treatment of Opioid Use Disorder (OUD) and any co-occurring Substance Use Disorder or Mental Health (SUD/MH) conditions through evidence-based or evidence-informed programs or strategies that may include, but are not limited to, the following:

PART ONE: TREATMENT

A. TREAT OPIOID USE DISORDER (OUD)
Support treatment of Opioid Use Disorder (“OUD”) and any co-occurring Substance Use Disorder or Mental Health (“SUD/MH”) conditions through evidence-based or evidence- informed programs or strategies that may include, but are not limited to, those that:2

1. Expand availability of treatment for OUD and any co-occurring SUD/MH conditions, including all forms of Medication-Assisted Treatment (“MAT”) approved by the U.S.

Food and Drug Administration.

2. Support and reimburse evidence-based services that adhere to the American Society of Addiction Medicine (“ASAM”) continuum of care for OUD and any co-occurring SUD/MH conditions.

3. Expand telehealth to increase access to treatment for OUD and any co-occurring SUD/MH conditions, including MAT, as well as counseling, psychiatric support, and other treatment and recovery support services.

4. Improve oversight of Opioid Treatment Programs (“OTPs”) to assure evidence-based or evidence-informed practices such as adequate methadone dosing and low threshold approaches to treatment.

5. Support mobile intervention, treatment, and recovery services, offered by qualified professionals and service providers, such as peer recovery coaches, for persons with OUD and any co-occurring SUD/MH conditions and for persons who have experienced an opioid overdose.

6. Provide treatment of trauma for individuals with OUD (e.g., violence, sexual assault, human trafficking, or adverse childhood experiences) and family members (e.g., surviving family members after an overdose or overdose fatality), and training of health care personnel to identify and address such trauma.

7. Support evidence-based withdrawal management services for people with OUD and any co-occurring mental health conditions.

2 As used in this Schedule B, words like “expand,” “fund,” “provide” or the like shall not indicate a preference for new or existing programs.
67 revised July 30, 2021

8. Provide training on MAT for health care providers, first responders, students, or other supporting professionals, such as peer recovery coaches or recovery outreach specialists, including telementoring to assist community-based providers in rural or underserved areas.

9. Support workforce development for addiction professionals who work with persons with OUD and any co-occurring SUD/MH conditions.

10. Offer fellowships for addiction medicine specialists for direct patient care, instructors, and clinical research for treatments.

11. Offer scholarships and supports for behavioral health practitioners or workers involved in addressing OUD and any co-occurring SUD/MH or mental health conditions, including, but not limited to, training, scholarships, fellowships, loan repayment programs, or other incentives for providers to work in rural or underserved areas.

12. Provide funding and training for clinicians to obtain a waiver under the federal Drug Addiction Treatment Act of 2000 (“DATA 2000”) to prescribe MAT for OUD, and provide technical assistance and professional support to clinicians who have obtained a DATA 2000 waiver.

13. Disseminate web-based training curricula, such as the American Academy of Addiction Psychiatry’s Provider Clinical Support Service–Opioids web-based training curriculum and motivational interviewing.

14. Develop and disseminate new curricula, such as the American Academy of Addiction Psychiatry’s Provider Clinical Support Service for Medication–Assisted Treatment.

B. SUPPORT PEOPLE IN TREATMENT AND RECOVERY
Support people in recovery from OUD and any co-occurring SUD/MH conditions through evidence-based or evidence-informed programs or strategies that may include, but are not limited to, the programs or strategies that:

1. Provide comprehensive wrap-around services to individuals with OUD and any co- occurring SUD/MH conditions, including housing, transportation, education, job placement, job training, or childcare.

2. Provide the full continuum of care of treatment and recovery services for OUD and any co-occurring SUD/MH conditions, including supportive housing, peer support services and counseling, community navigators, case management, and connections to community-based services.

3. Provide counseling, peer-support, recovery case management and residential treatment with access to medications for those who need it to persons with OUD and any co-occurring SUD/MH conditions.
68 revised July 30, 2021

4. Provide access to housing for people with OUD and any co-occurring SUD/MH conditions, including supportive housing, recovery housing, housing assistance programs, training for housing providers, or recovery housing programs that allow or integrate FDA-approved mediation with other support services.

5. Provide community support services, including social and legal services, to assist in deinstitutionalizing persons with OUD and any co-occurring SUD/MH conditions.

6. Support or expand peer-recovery centers, which may include support groups, social events, computer access, or other services for persons with OUD and any co- occurring SUD/MH conditions.

7. Provide or support transportation to treatment or recovery programs or services for persons with OUD and any co-occurring SUD/MH conditions.

8. Provide employment training or educational services for persons in treatment for or recovery from OUD and any co-occurring SUD/MH conditions.

9. Identify successful recovery programs such as physician, pilot, and college recovery programs, and provide support and technical assistance to increase the number and capacity of high-quality programs to help those in recovery.

10. Engage non-profits, faith-based communities, and community coalitions to support people in treatment and recovery and to support family members in their efforts to support the person with OUD in the family.

11. Provide training and development of procedures for government staff to appropriately interact and provide social and other services to individuals with or in recovery from OUD, including reducing stigma.

12. Support stigma reduction efforts regarding treatment and support for persons with OUD, including reducing the stigma on effective treatment.

13. Create or support culturally appropriate services and programs for persons with OUD and any co-occurring SUD/MH conditions, including new Americans.

14. Create and/or support recovery high schools.

15. Hire or train behavioral health workers to provide or expand any of the services or supports listed above.

C. CONNECT PEOPLE WHO NEED HELP TO THE HELP THEY NEED
(CONNECTIONS TO CARE)
Provide connections to care for people who have—or are at risk of developing—OUD and any co-occurring SUD/MH conditions through evidence-based or evidence-informed programs or strategies that may include, but are not limited to, those that:
69 revised July 30, 2021

1. Ensure that health care providers are screening for OUD and other risk factors and know how to appropriately counsel and treat (or refer if necessary) a patient for OUD treatment.

2. Fund SBIRT programs to reduce the transition from use to disorders, including SBIRT services to pregnant women who are uninsured or not eligible for Medicaid.

3. Provide training and long-term implementation of SBIRT in key systems (health, schools, colleges, criminal justice, and probation), with a focus on youth and young adults when transition from misuse to opioid disorder is common.

4. Purchase automated versions of SBIRT and support ongoing costs of the technology.

5. Expand services such as navigators and on-call teams to begin MAT in hospital emergency departments.

6. Provide training for emergency room personnel treating opioid overdose patients on post-discharge planning, including community referrals for MAT, recovery case management or support services.

7. Support hospital programs that transition persons with OUD and any co-occurring SUD/MH conditions, or persons who have experienced an opioid overdose, into clinically appropriate follow-up care through a bridge clinic or similar approach.

8. Support crisis stabilization centers that serve as an alternative to hospital emergency departments for persons with OUD and any co-occurring SUD/MH conditions or persons that have experienced an opioid overdose.

9. Support the work of Emergency Medical Systems, including peer support specialists, to connect individuals to treatment or other appropriate services following an opioid overdose or other opioid-related adverse event.

10. Provide funding for peer support specialists or recovery coaches in emergency departments, detox facilities, recovery centers, recovery housing, or similar settings; offer services, supports, or connections to care to persons with OUD and any co- occurring SUD/MH conditions or to persons who have experienced an opioid overdose.

11. Expand warm hand-off services to transition to recovery services.

12. Create or support school-based contacts that parents can engage with to seek immediate treatment services for their child; and support prevention, intervention, treatment, and recovery programs focused on young people.

13. Develop and support best practices on addressing OUD in the workplace.

14. Support assistance programs for health care providers with OUD. 70 revised July 30, 2021

15. Engage non-profits and the faith community as a system to support outreach for treatment.

16. Support centralized call centers that provide information and connections to appropriate services and supports for persons with OUD and any co-occurring SUD/MH conditions.

D. ADDRESS THE NEEDS OF CRIMINAL JUSTICE-INVOLVED PERSONS Address the needs of persons with OUD and any co-occurring SUD/MH conditions who are involved in, are at risk of becoming involved in, or are transitioning out of the criminal justice system through evidence-based or evidence-informed programs or strategies that may include, but are not limited to, those that:

1. Support pre-arrest or pre-arraignment diversion and deflection strategies for persons with OUD and any co-occurring SUD/MH conditions, including established strategies such as:

1. Self-referral strategies such as the Angel Programs or the Police Assisted Addiction Recovery Initiative (“PAARI”);

2. Active outreach strategies such as the Drug Abuse Response Team (“DART”) model;

3. “Naloxone Plus” strategies, which work to ensure that individuals who have received naloxone to reverse the effects of an overdose are then linked to treatment programs or other appropriate services;

4. Officer prevention strategies, such as the Law Enforcement Assisted Diversion (“LEAD”) model;

5. Officer intervention strategies such as the Leon County, Florida Adult Civil Citation Network or the Chicago Westside Narcotics Diversion to Treatment Initiative; or

6. Co-responder and/or alternative responder models to address OUD-related 911 calls with greater SUD expertise.

2. Support pre-trial services that connect individuals with OUD and any co-occurring SUD/MH conditions to evidence-informed treatment, including MAT, and related services.

3. Support treatment and recovery courts that provide evidence-based options for persons with OUD and any co-occurring SUD/MH conditions.

4. Provide evidence-informed treatment, including MAT, recovery support, harm reduction, or other appropriate services to individuals with OUD and any co- occurring SUD/MH conditions who are incarcerated in jail or prison. 71 revised July 30, 2021

5. Provide evidence-informed treatment, including MAT, recovery support, harm reduction, or other appropriate services to individuals with OUD and any co- occurring SUD/MH conditions who are leaving jail or prison or have recently left jail or prison, are on probation or parole, are under community corrections supervision, or are in re-entry programs or facilities.

6. Support critical time interventions (“CTI”), particularly for individuals living with dual-diagnosis OUD/serious mental illness, and services for individuals who face immediate risks and service needs and risks upon release from correctional settings.

7. Provide training on best practices for addressing the needs of criminal justice- involved persons with OUD and any co-occurring SUD/MH conditions to law enforcement, correctional, or judicial personnel or to providers of treatment, recovery, harm reduction, case management, or other services offered in connection with any of the strategies described in this section.

E. ADDRESS THE NEEDS OF PREGNANT OR PARENTING WOMEN AND

THEIR FAMILIES, INCLUDING BABIES WITH NEONATAL ABSTINENCE

SYNDROME
Address the needs of pregnant or parenting women with OUD and any co-occurring SUD/MH conditions, and the needs of their families, including babies with neonatal abstinence syndrome (“NAS”), through evidence-based or evidence-informed programs or strategies that may include, but are not limited to, those that:

1. Support evidence-based or evidence-informed treatment, including MAT, recovery services and supports, and prevention services for pregnant women—or women who could become pregnant—who have OUD and any co-occurring SUD/MH conditions, and other measures to educate and provide support to families affected by Neonatal Abstinence Syndrome.

2. Expand comprehensive evidence-based treatment and recovery services, including MAT, for uninsured women with OUD and any co-occurring SUD/MH conditions for up to 12 months postpartum.

3. Provide training for obstetricians or other healthcare personnel who work with pregnant women and their families regarding treatment of OUD and any co-occurring SUD/MH conditions.

4. Expand comprehensive evidence-based treatment and recovery support for NAS babies; expand services for better continuum of care with infant-need dyad; and expand long-term treatment and services for medical monitoring of NAS babies and their families.

5. Provide training to health care providers who work with pregnant or parenting women on best practices for compliance with federal requirements that children born with NAS get referred to appropriate services and receive a plan of safe care. 72 revised July 30, 2021

6. Provide child and family supports for parenting women with OUD and any co- occurring SUD/MH conditions.

7. Provide enhanced family support and child care services for parents with OUD and any co-occurring SUD/MH conditions.

8. Provide enhanced support for children and family members suffering trauma as a result of addiction in the family; and offer trauma-informed behavioral health treatment for adverse childhood events.

9. Offer home-based wrap-around services to persons with OUD and any co-occurring SUD/MH conditions, including, but not limited to, parent skills training.

10. Provide support for Children’s Services—Fund additional positions and services, including supportive housing and other residential services, relating to children being removed from the home and/or placed in foster care due to custodial opioid use.

PART TWO: PREVENTION
F. PREVENT OVER-PRESCRIBING AND ENSURE APPROPRIATE

PRESCRIBING AND DISPENSING OF OPIOIDS
Support efforts to prevent over-prescribing and ensure appropriate prescribing and dispensing of opioids through evidence-based or evidence-informed programs or strategies that may include, but are not limited to, the following:

1. Funding medical provider education and outreach regarding best prescribing practices for opioids consistent with the Guidelines for Prescribing Opioids for Chronic Pain from the U.S. Centers for Disease Control and Prevention, including providers at hospitals (academic detailing).

2. Training for health care providers regarding safe and responsible opioid prescribing, dosing, and tapering patients off opioids.

3. Continuing Medical Education (CME) on appropriate prescribing of opioids.

4. Providing Support for non-opioid pain treatment alternatives, including training providers to offer or refer to multi-modal, evidence-informed treatment of pain.

5. Supporting enhancements or improvements to Prescription Drug Monitoring Programs (“PDMPs”), including, but not limited to, improvements that:

1. Increase the number of prescribers using PDMPs;

2. Improve point-of-care decision-making by increasing the quantity, quality, or format of data available to prescribers using PDMPs, by improving the interface that prescribers use to access PDMP data, or both; or 73 revised July 30, 2021

3. Enable states to use PDMP data in support of surveillance or intervention strategies, including MAT referrals and follow-up for individuals identified within PDMP data as likely to experience OUD in a manner that complies with all relevant privacy and security laws and rules.

6. Ensuring PDMPs incorporate available overdose/naloxone deployment data, including the United States Department of Transportation’s Emergency Medical Technician overdose database in a manner that complies with all relevant privacy and security laws and rules.

7. Increasing electronic prescribing to prevent diversion or forgery.

8. Educating dispensers on appropriate opioid dispensing.

G. PREVENT MISUSE OF OPIOIDS
Support efforts to discourage or prevent misuse of opioids through evidence-based or evidence-informed programs or strategies that may include, but are not limited to, the following:

1. Funding media campaigns to prevent opioid misuse.

2. Corrective advertising or affirmative public education campaigns based on evidence.

3. Public education relating to drug disposal.

4. Drug take-back disposal or destruction programs.

5. Funding community anti-drug coalitions that engage in drug prevention efforts.

6. Supporting community coalitions in implementing evidence-informed prevention, such as reduced social access and physical access, stigma reduction—including staffing, educational campaigns, support for people in treatment or recovery, or training of coalitions in evidence-informed implementation, including the Strategic Prevention Framework developed by the U.S. Substance Abuse and Mental Health Services Administration (“SAMHSA”).

7. Engaging non-profits and faith-based communities as systems to support prevention.

8. Funding evidence-based prevention programs in schools or evidence-informed school and community education programs and campaigns for students, families, school employees, school athletic programs, parent-teacher and student associations, and others.

9. School-based or youth-focused programs or strategies that have demonstrated effectiveness in preventing drug misuse and seem likely to be effective in preventing the uptake and use of opioids.
74 revised July 30, 2021

10. Create or support community-based education or intervention services for families, youth, and adolescents at risk for OUD and any co-occurring SUD/MH conditions.

11. Support evidence-informed programs or curricula to address mental health needs of young people who may be at risk of misusing opioids or other drugs, including emotional modulation and resilience skills.

12. Support greater access to mental health services and supports for young people, including services and supports provided by school nurses, behavioral health workers or other school staff, to address mental health needs in young people that (when not properly addressed) increase the risk of opioid or another drug misuse.

H. PREVENT OVERDOSE DEATHS AND OTHER HARMS (HARM REDUCTION) Support efforts to prevent or reduce overdose deaths or other opioid-related harms through evidence-based or evidence-informed programs or strategies that may include, but are not limited to, the following:

1. Increased availability and distribution of naloxone and other drugs that treat overdoses for first responders, overdose patients, individuals with OUD and their friends and family members, schools, community navigators and outreach workers, persons being released from jail or prison, or other members of the general public.

2. Public health entities providing free naloxone to anyone in the community.

3. Training and education regarding naloxone and other drugs that treat overdoses for first responders, overdose patients, patients taking opioids, families, schools, community support groups, and other members of the general public.

4. Enabling school nurses and other school staff to respond to opioid overdoses, and provide them with naloxone, training, and support.

5. Expanding, improving, or developing data tracking software and applications for overdoses/naloxone revivals.

6. Public education relating to emergency responses to overdoses.

7. Public education relating to immunity and Good Samaritan laws.

8. Educating first responders regarding the existence and operation of immunity and Good Samaritan laws.

9. Syringe service programs and other evidence-informed programs to reduce harms associated with intravenous drug use, including supplies, staffing, space, peer support services, referrals to treatment, fentanyl checking, connections to care, and the full range of harm reduction and treatment services provided by these programs. 75 revised July 30, 2021

10. Expanding access to testing and treatment for infectious diseases such as HIV and Hepatitis C resulting from intravenous opioid use.

11. Supporting mobile units that offer or provide referrals to harm reduction services, treatment, recovery supports, health care, or other appropriate services to persons that use opioids or persons with OUD and any co-occurring SUD/MH conditions.

12. Providing training in harm reduction strategies to health care providers, students, peer recovery coaches, recovery outreach specialists, or other professionals that provide care to persons who use opioids or persons with OUD and any co-occurring SUD/MH conditions.

13. Supporting screening for fentanyl in routine clinical toxicology testing.

PART THREE: OTHER STRATEGIES

I. FIRST RESPONDERS
In addition to items in section C, D and H relating to first responders, support the following:

1. Education of law enforcement or other first responders regarding appropriate practices and precautions when dealing with fentanyl or other drugs.

2. Provision of wellness and support services for first responders and others who experience secondary trauma associated with opioid-related emergency events.

J. LEADERSHIP, PLANNING AND COORDINATION
Support efforts to provide leadership, planning, coordination, facilitations, training and technical assistance to abate the opioid epidemic through activities, programs, or strategies that may include, but are not limited to, the following:

1. Statewide, regional, local or community regional planning to identify root causes of addiction and overdose, goals for reducing harms related to the opioid epidemic, and areas and populations with the greatest needs for treatment intervention services, and to support training and technical assistance and other strategies to abate the opioid epidemic described in this opioid abatement strategy list.

2. A dashboard to (a) share reports, recommendations, or plans to spend opioid settlement funds; (b) to show how opioid settlement funds have been spent; (c) to report program or strategy outcomes; or (d) to track, share or visualize key opioid- or health-related indicators and supports as identified through collaborative statewide, regional, local or community processes.

3. Invest in infrastructure or staffing at government or not-for-profit agencies to support collaborative, cross-system coordination with the purpose of preventing 76 revised July 30, 2021
overprescribing, opioid misuse, or opioid overdoses, treating those with OUD and any co-occurring SUD/MH conditions, supporting them in treatment or recovery, connecting them to care, or implementing other strategies to abate the opioid epidemic described in this opioid abatement strategy list.

4. Provide resources to staff government oversight and management of opioid abatement programs.

K. TRAINING
In addition to the training referred to throughout this document, support training to abate the opioid epidemic through activities, programs, or strategies that may include, but are not limited to, those that:

1. Provide funding for staff training or networking programs and services to improve the capability of government, community, and not-for-profit entities to abate the opioid crisis.

2. Support infrastructure and staffing for collaborative cross-system coordination to prevent opioid misuse, prevent overdoses, and treat those with OUD and any co- occurring SUD/MH conditions, or implement other strategies to abate the opioid epidemic described in this opioid abatement strategy list (e.g., health care, primary care, pharmacies, PDMPs, etc.).

L. RESEARCH
Support opioid abatement research that may include, but is not limited to, the following:

1. Monitoring, surveillance, data collection and evaluation of programs and strategies described in this opioid abatement strategy list.

2. Research non-opioid treatment of chronic pain.

3. Research on improved service delivery for modalities such as SBIRT that demonstrate promising but mixed results in populations vulnerable to opioid use disorders.

4. Research on novel harm reduction and prevention efforts such as the provision of fentanyl test strips.

5. Research on innovative supply-side enforcement efforts such as improved detection of mail-based delivery of synthetic opioids.

6. Expanded research on swift/certain/fair models to reduce and deter opioid misuse within criminal justice populations that build upon promising approaches used to address other substances (e.g., Hawaii HOPE and Dakota 24/7). 77 revised July 30, 2021

7. Epidemiological surveillance of OUD-related behaviors in critical populations, including individuals entering the criminal justice system, including, but not limited to approaches modeled on the Arrestee Drug Abuse Monitoring (“ADAM”) system.

8. Qualitative and quantitative research regarding public health risks and harm reduction opportunities within illicit drug markets, including surveys of market participants who sell or distribute illicit opioids.

9. Geospatial analysis of access barriers to MAT and their association with treatment engagement and treatment outcomes.

78 revised July 30, 2021

EXHIBIT F
List of States and Overall Allocation Percentages
Alabama 1.6491291250%
Alaska 0.2619596435%
American Samoa 0.0174609943%
Arizona 2.3755949882%
Arkansas 0.9713856799%
California 9.9213830698%
Colorado 1.6616291219%
Connecticut 1.3399918096%
Delaware 0.4951498892%
District of Columbia 0.2078293111%
Florida 7.0259134409%
Georgia 2.7882080114%
Guam 0.0513089852%
Hawaii 0.3443244815%
Idaho 0.5297889112%
Illinois 3.3263363702%
Indiana 2.2168933059%
Iowa 0.7611448951%
Kansas 0.8077259480%
Kentucky 2.1047890943%
Louisiana 1.5229786769%
Maine 0.5651006743%
Maryland 2.1106090494%
Massachusetts 2.3035761083%
Michigan 3.4020234989%
Minnesota 1.2972597706%
Mississippi 0.8942157086%
Missouri 2.0056475170%
Montana 0.3457758645%
N. Mariana Islands 0.0188110001%
Nebraska 0.4313919963%
Nevada 1.2547155559%
New Hampshire 0.6311550689%
New Jersey 2.7551354545%
New Mexico 0.8623532836%
New York 5.3903813405%

79 revised July 30, 2021
North Carolina 3.2502525994%
North Dakota 0.1878951417%
Ohio 4.3567051408%
Oklahoma 0.3053135060%
Oregon 1.4309172888%
Pennsylvania 4.5882419559%
Puerto Rico 0.7295764154%
Rhode Island 0.4942737092%
South Carolina 1.5905629933%
South Dakota 0.2193860923%
Tennessee 2.6881474977%
Texas 6.2932157196%
Utah 1.1945774957%
Vermont 0.2876050633%
Virgin Islands 0.0343504215%
Virginia 2.2801150757%
Washington 2.3189040182%
West Virginia 1.1438786260%
Wisconsin 1.7582560561%
Wyoming 0.1987475390%

80 revised July 30, 2021

EXHIBIT G
Subdivisions Eligible to become Participating Subdivisions and Default Subdivision Fund Allocation Percentages
The Subdivisions set forth on this Exhibit G are eligible to become Participating Subdivisions.

By default, the Subdivisions set forth on this Exhibit G shall include: (1) all Litigating Subdivisions; (2) all counties and parishes in States with functional counties or parishes; (3) all Subdivisions that are the highest level of general purpose government in States without functional counties or parishes; and (4) all other Subdivisions with a population of 10,000 or greater. A State may elect to add any additional Subdivisions to this Exhibit G at any time prior to the Initial Participation Date.

Immediately upon the effectiveness of any State-Subdivision Agreement, Allocation Statute, Statutory Trust, or voluntary redistribution allowed by subsection VI.D.3 (or upon the effectiveness of an amendment to any State-Subdivision Agreement, Allocation Statute, Statutory Trust, or voluntary redistribution allowed by subsection VI.D.3) that addresses allocation from the Subdivision Fund, whether before or after the Initial Participation Date, this Exhibit G will automatically be amended to reflect the allocation from the Subdivision Fund pursuant to the State-Subdivision Agreement, Allocation Statute, Statutory Trust, or voluntary redistribution allowed by subsection VI.D.3.

For the avoidance of doubt, inclusion on this Exhibit G shall not create any claim for any amount of the Settlement Fund, and no such amounts shall be allocated or distributed to any Subdivision included herein if such Subdivision does not otherwise meet all requirements to receive any such funds pursuant to the Agreement.

The Parties recognize the benefits of remediation funds reaching all communities, including through direct payments from the Subdivision Fund. However, to promote efficiency in the use of such funds and avoid administratively-burdensome disbursements that would be too small to add a meaningful abatement response, certain Subdivisions do not receive a direct allocation from the Subdivision Fund. However, such Subdivisions will benefit from Opioid Remediation in their community, and are eligible to receive direct benefits from the Abatement Accounts Fund in their State. All settlement funds, whether allocated to a Settling State, an Abatement Accounts Fund or a Subdivision listed on this Exhibit G can be used for Opioid Remediation in communities not listed herein.

As provided by subsection VI.D.4.c, the Allocation Percentages shown below apply to distribution of each Settling State’s Subdivision Fund in the absence of a State-Subdivision Agreement, Allocation Statute, or Statutory Trust. The allocation that would have otherwise gone to Subdivisions not listed below as receiving a direct allocation shall be (1) directed to the county or parish in which such Subdivision is located in Settling States with functional counties or parishes if the relevant county or parish is a Participating Subdivision or (2) to the highest- level general purpose government in which such Subdivision is located in Settling States without functional counties or parishes if the relevant highest-level general purpose government is a Participating Subdivision. Where the relevant county, parish or highest-level General Purpose Government is not a Participating Subdivision, allocations of General Purpose Subdivisions not

81 revised July 30, 2021
listed below as eligible to become Participating Subdivisions shall be allocated pursuant to subsection VII.I. The redirecting of funds described in this paragraph is intended to promote the efficient use of Opioid Remediation funds while keeping, where possible, local control of the distribution of those funds.

This Exhibit G will be updated with Subdivisions eligible to become Participating Subdivisions pursuant to subsection I.77.

82 revised July 30, 2021

EXHIBIT H
Participation Tier Determination*
Participation
Tier
Settling States as
of the Payment
Date (beginning
in Payment Year
1)
Percentage of Litigating
Subdivisions that Are
Participating
Subdivisions and/or
Subdivisions Subject to
a Bar, Case-Specific
Resolution, or
Settlement Class
Resolution in effect as of
the Payment Date
(beginning in Payment
Year 1)
Percentage of Non-
Litigating Subdivisions
with Populations over
10,000 that Are
Participating Subdivisions
and/or Subdivisions
Subject to a Bar, Case-
Specific Resolution, or
Settlement Class
resolution in effect as of
the Payment Date
(beginning in Payment
Year 1)
1 44 95% 90%
2 45 96% 96%
3 46 97% 97%
4 48 98% 97%

* The following conditions apply to the determination of Participation Tiers:

1. For the sole purpose of the Participation Tier determination under this Exhibit, the States used to calculate each criterion (including the percentages of Litigating and Non- Litigating Subdivisions in Settling States that are Participating Subdivisions) will include each of the 50 states in the United States, excluding the District of Columbia, American Samoa, Guam, the Northern Mariana Islands, Puerto Rico, and the U.S. Virgin Islands.

2. Assessment of Subdivision participation percentage will be national in scope.

3. For purposes of determining Participation Tiers, “Litigating Subdivisions” includes Special Districts that have brought any Released Claims against any Released Entities.

Special Districts shall have their population measured as set forth in subsection XIII.C.

4. The percentage of Litigating Subdivisions and percentage of Non-Litigating Subdivisions with populations over 10,000 will be calculated as follows: Each Litigating Subdivision and each Non-Litigating Subdivision with a population over 10,000 in the States used to calculate the Participation Tier will be assigned a metric reflecting both population and severity (the “Population-Severity Metric”). The Population-Severity Metric shall be the Subdivision’s population plus the Subdivision’s population multiplied by the severity factor for the State of the Subdivision (the severity factors for each State are attached as Exhibit T hereto) and then divided in two, thus giving 50% weight to each of population and population multiplied by the severity factor. The denominator for each percentage shall be the sum total of the Population-Severity Metric for all the Subdivisions in the

83 revised July 30, 2021
relevant category (Litigating Subdivisions or Non-Litigating Subdivisions with populations over 10,000) in the Settling States, notwithstanding that persons may be included within the population (and therefore the Population-Severity Metric) of more than one Subdivision. The numerator will be the sum total of the Population-Severity Metrics of all Subdivisions in the relevant category of Subdivision (i.e., Litigating Subdivisions or Non-Litigating Subdivisions with populations over 10,000) in the Settling States that are either Participating Subdivisions or are subject to a Bar, Case- Specific Resolution, or Settlement Class Resolution, notwithstanding that persons may be included within the population of more than one Subdivision. For the avoidance of doubt, Subdivisions in Non-Settling States are excluded from both the denominator and numerator of the calculations for the percentage of Litigating Subdivisions and percentage of Non-Litigating Subdivisions with populations over 10,000.

5. When the Participation Tier is redetermined annually, Later Participating Subdivisions described in Section VII.E.3 or Section VII.E.4 shall not be included as Participating Subdivisions, and for Subdivisions subject to a Bar, Case-Specific Resolution, or Settlement Class Resolution to be included, the Bar, Case-Specific Resolution, or Settlement Class Resolution must have been in effect both as of the relevant Payment Date and for the entire period since the prior Payment Date.

6. Subdivisions with populations over 10,000 are listed on Exhibit I.

84 revised July 30, 2021

EXHIBIT I
Primary Subdivisions and Subdivisions over 10,000
[Distributor Agreement Exhibit I to be inserted]

85 revised July 30, 2021

EXHIBIT J
Janssen Predecessors and Former Affiliates

The following includes a non-exclusive list of Janssen’s predecessors and former affiliates:

1. Janssen Pharmaceutica, Inc.

2. Janssen Pharmaceutica N.V.

3. Janssen-Cilag Manufacturing, LLC

4. Janssen Global Services, LLC

5. Janssen Ortho LLC

6. Janssen Products, LP

7. Janssen Research & Development, LLC

8. Janssen Supply Group, LLC

9. Janssen Scientific Affairs, LLC

10. JOM Pharmaceutical Services, Inc.

11. OMJ Pharmaceuticals, Inc.

12. Ortho-McNeil Finance Co.

13. Ortho-McNeil Pharmaceutical

14. Ortho-McNeil-Janssen Pharmaceuticals

15. Ortho-McNeil Pharmaceutical Services Division

16. Ortho-McNeil Neurologic

17. Patriot Pharmaceuticals, LLC

18. Pricara, Ortho-McNeil-Janssen Pharmaceuticals

19. Alza Corp.

20. Alza Development Corp.

21. Janssen Supply Chain, Alza Corp.

22. Noramco, Inc.

23. Tasmanian Alkaloids PTY LTD.

86 revised July 30, 2021

EXHIBIT K
Settlement Participation Form
Governmental Entity: State:

Authorized Official:

Address 1:

Address 2:

City, State, Zip:

Phone:

Email:

The governmental entity identified above (“Governmental Entity”), in order to obtain and in consideration for the benefits provided to the Governmental Entity pursuant to the Settlement Agreement dated July 21, 2021 (“Janssen Settlement”), and acting through the undersigned authorized official, hereby elects to participate in the Janssen Settlement, release all Released Claims against all Released Entities, and agrees as follows.

1. The Governmental Entity is aware of and has reviewed the Janssen Settlement, understands that all terms in this Election and Release have the meanings defined therein, and agrees that by this Election, the Governmental Entity elects to participate in the Janssen Settlement and become a Participating Subdivision as provided therein.

2. The Governmental Entity shall, within 14 days of the Reference Date and prior to the filing of the Consent Judgment, dismiss with prejudice any Released Claims that it has filed.

3. The Governmental Entity agrees to the terms of the Janssen Settlement pertaining to Subdivisions as defined therein.

4. By agreeing to the terms of the Janssen Settlement and becoming a Releasor, the Governmental Entity is entitled to the benefits provided therein, including, if applicable, monetary payments beginning after the Effective Date.

5. The Governmental Entity agrees to use any monies it receives through the Janssen Settlement solely for the purposes provided therein.

6. The Governmental Entity submits to the jurisdiction of the court in the Governmental Entity’s state where the Consent Judgment is filed for purposes limited to that court’s role as provided in, and for resolving disputes to the extent provided in, the Janssen Settlement.

7. The Governmental Entity has the right to enforce the Janssen Settlement as provided therein.

SPECIMEN

87 revised July 30, 2021

8. The Governmental Entity, as a Participating Subdivision, hereby becomes a Releasor for all purposes in the Janssen Settlement, including but not limited to all provisions of Section IV (Release), and along with all departments, agencies, divisions, boards, commissions, districts, instrumentalities of any kind and attorneys, and any person in their official capacity elected or appointed to serve any of the foregoing and any agency, person, or other entity claiming by or through any of the foregoing, and any other entity identified in the definition of Releasor, provides for a release to the fullest extent of its authority. As a Releasor, the Governmental Entity hereby absolutely, unconditionally, and irrevocably covenants not to bring, file, or claim, or to cause, assist or permit to be brought, filed, or claimed, or to otherwise seek to establish liability for any Released Claims against any Released Entity in any forum whatsoever. The releases provided for in the Janssen Settlement are intended by the Parties to be broad and shall be interpreted so as to give the Released Entities the broadest possible bar against any liability relating in any way to Released Claims and extend to the full extent of the power of the Governmental Entity to release claims. The Janssen Settlement shall be a complete bar to any Released Claim.

9. In connection with the releases provided for in the Janssen Settlement, each Governmental Entity expressly waives, releases, and forever discharges any and all provisions, rights, and benefits conferred by any law of any state or territory of the United States or other jurisdiction, or principle of common law, which is similar, comparable, or equivalent to § 1542 of the California Civil Code, which reads:

General Release; extent. A general release does not extend to claims that the creditor or releasing party does not know or suspect to exist in his or her favor at the time of executing the release that, if known by him or her, would have materially affected his or her settlement with the debtor or released party.

A Releasor may hereafter discover facts other than or different from those which it knows, believes, or assumes to be true with respect to the Released Claims, but each Governmental Entity hereby expressly waives and fully, finally, and forever settles, releases and discharges, upon the Effective Date, any and all Released Claims that may exist as of such date but which Releasors do not know or suspect to exist, whether through ignorance, oversight, error, negligence or through no fault whatsoever, and which, if known, would materially affect the Governmental Entities’ decision to participate in the Janssen Settlement.

10. Nothing herein is intended to modify in any way the terms of the Janssen Settlement, to which Governmental Entity hereby agrees. To the extent this Election and Release is interpreted differently from the Janssen Settlement in any respect, the Janssen Settlement controls.

SPECIMEN

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I have all necessary power and authorization to execute this Election and Release on behalf of the Governmental Entity.

Signature: _____________________________

Name: _____________________________

Title: _____________________________

Date: _____________________________

SPECIMEN

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EXHIBIT L
Settlement Fund Administrator
This Exhibit L will be appended to the Agreement prior to the Initial Participation Date pursuant to subsection I.66.

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EXHIBIT M
Settlement Payment Schedule
NOTES:

1. Any adjustments to attorneys’ fees and costs will be addressed in the separate attorneys’ fees and costs agreement.

Payment
# /Year
Suspension Atty Fee,
Costs &
Additional
Restitution
Amount
Base
Incentives

A, B & C
(maximum)
Incentive D
(Lookback
Payment)
Credit Total
Applies to:

Payment
1 ED+90
days
None $103,244,576 $282,175,271 --- --- $14,580,153 $400,000,000 Payment
2 July 2022
None --- $658,320,615 --- --- --- $658,320,615
Payment
3 July 2023
Bonus $93,629,192 --- $526,905,161 --- $71,145,032 $691,679,385 Payment
4 July 2024
Bonus $93,629,191 $259,273,971 $549,768,597 --- $47,328,241 $950,000,000 Payment
5 July 2025
Bonus $43,720,414 $262,463,219 $634,274,384 --- $59,541,983 $1,000,000,000 Payment
6 July 2026
Bonus $43,720,414 $105,720,216 $54,325,273 --- $12,900,764 $216,666,667 Payment
7 July 2027
Bonus &
lookback $43,720,414 $63,074,061 $54,325,273 $42,646,154 $12,900,765 $216,666,667 Payment
8 July 2028
Bonus &
lookback $43,720,414 $63,074,060 $54,325,272 $42,646,154 $12,900,766 $216,666,666 Payment
9 July 2029
Bonus &
lookback --- $82,748,246 $78,371,501 $42,646,154 $12,900,766 $216,666,667 Payment
10 July 2030
Base, bonus
& lookback --- $82,748,248 $78,371,500 $42,646,154 $12,900,765 $216,666,667 Payment
11 July 2031
Base, bonus
& lookback --- $82,748,248 $78,371,500 $42,646,153 $12,900,765 $216,666,666 Total $465,384,615 $1,942,346,155 $2,109,038,461 $213,230,769 $270,000,000 $5,000,000,000

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2. The attorneys’ fees and costs included in the schedule include the Additional Restitution Amount, which will be paid in lieu of attorneys’ fees to Settling States listed on Exhibit N.

3. Any offsets under Section V would also be deducted from the base, Incentive B & C maximum, and Incentive D lookback payments and applied proportionately to all payments.

4. Accelerated payments for Incentive A would adjust figures for base and Incentive B & C payments.

5. The dates of payments shown on the schedule are approximate, and will be determined by subsection V.B.1.

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EXHIBIT N
Additional Restitution Amount Allocation
Alabama 2.1169269268%
Alaska 0.3443798454%
American Samoa 0.0219613287%
Arizona 2.9452135100%
California 13.1510781360%
Colorado 2.1897380150%
Connecticut 1.7275419499%
Delaware 0.6508743856%
District of Columbia 0.2811929384%
Georgia 3.7040606512%
Guam 0.0665280480%
Hawaii 0.4710748102%
Illinois 4.3924998997%
Indiana 2.7750263890%
Iowa 1.0610119129%
Kansas 1.0960862986%
Louisiana 2.0857625133%
Maine 0.7470015721%
Maryland 2.6658205590%
Massachusetts 2.9180077435%
Michigan 4.3144215263%
Minnesota 1.7616910858%
Missouri 2.5748706956%
Montana 0.4612247807%
N. Mariana Islands 0.0240110183%
Nebraska 0.5931074216%
New York 8.4314865530%
North Carolina 4.1880762974%
North Dakota 0.2646479540%
Oregon 1.8098698760%
Pennsylvania 5.6817646992%
Rhode Island 0.6444665757%
South Carolina 2.0610356358%
Tennessee 3.3570652958%
Texas 10.8573789344%
Utah 1.5481963920%

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Vermont 0.3893298238%
Virgin Islands 0.0453295506%
Virginia 3.0182689455%
Wisconsin 2.2927931680%
Wyoming 0.2691763371%

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EXHIBIT O
Adoption of a State-Subdivision Agreement
A State-Subdivision Agreement shall be applied if it meets the requirements of Section VI and is approved by the State and by the State’s Subdivisions as follows:

1. Requirements for Approval. A State-Subdivision Agreement shall be deemed as agreed to when it has been approved by the State and either (a) Subdivisions whose aggregate “Population Percentages,” determined as set forth below, total more than sixty percent (60%), or (b) Subdivisions whose aggregate Population Percentages total more than fifty percent (50%) provided that these Participating Subdivisions also represent fifteen percent (15%) or more of the State’s counties or parishes (or, in the case of Settling States whose counties and parishes do not function as local governments, 15% of or more of the Settling State’s non-county Subdivisions), by number.

2. Approval Authority. Approval by the State shall be by the Attorney General. Approval by a Subdivision shall be by the appropriate official or legislative body pursuant to the required procedures for that Subdivision to agree to a legally binding settlement.

3. Population Percentage Calculation. For purposes of this Exhibit O only, Population Percentages shall be determined as follows: For States with functional counties or parishes3, the Population Percentage of each county or parish shall be deemed to be equal to (a) (1) 200% of the population of such county or parish, minus (2) the aggregate population of all Primary Incorporated Municipalities located in such county or parish, divided by (b) 200% of the State’s population. A “Primary Incorporated Municipality” means a city, town, village or other municipality incorporated under applicable state law with a population of at least 25,000 that is not located within another incorporated municipality. The Population Percentage of each Primary Incorporated Municipality shall be equal to its population (including the population of any incorporated or unincorporated municipality located therein) divided by 200% of the State’s population; provided that the Population Percentage of a Primary Incorporated Municipality that is not located within a county shall be equal to 200% of its population (including the population of any incorporated or unincorporated municipality located therein) divided by 200% of the State’s population. For all States that do not have functional counties or parishes, the Population Percentage of each non-county Subdivision (including any incorporated or unincorporated municipality located therein), shall be equal to its population divided by the State’s population.

4. Preexisting Agreements and Statutory Provisions. A State may include with the notice to its Subdivisions an existing agreement, a proposed agreement, or statutory provisions regarding the distribution and use of settlement funds and have the acceptance of such an agreement or statutory provision be part of the requirements to be an Initial Participating Subdivision.

3 Certain states do not have counties or parishes that have functional governments, including: Alaska, Connecticut, Massachusetts, Rhode Island, and Vermont.

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5. Revised Agreements. A State-Subdivision Agreement that has been revised, supplemented, or refined shall be applied if it meets the requirements of Section VI and is approved by the State and by the State’s Subdivisions pursuant to the terms above.

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EXHIBIT P
Injunctive Relief
A. Definitions Specific to this Exhibit

1. “Cancer-Related Pain Care” means care that provides relief from pain resulting from a patient’s active cancer or cancer treatment as distinguished from treatment provided during remission.

2. “Janssen” means Johnson & Johnson, Janssen Pharmaceuticals, Inc., Ortho- McNeil-Janssen Pharmaceuticals, Inc., and Janssen Pharmaceutica, Inc. (collectively, “Janssen”), including all of their subsidiaries, predecessors, successors, current officers, directors, employees, representatives, agents, affiliates, parents, and assigns acting on behalf of Janssen in the United States.

3. “End-of-Life Care” means care for persons with a terminal illness or at high risk for dying in the near future in hospice care, hospitals, long-term care settings, or at home.

4. “Health Care Provider” means any U.S.-based physician or other health care practitioner who is licensed to provide health care services or to prescribe pharmaceutical products and any medical facility, practice, hospital, clinic, or pharmacy.

5. “In-Kind Support” means payment or assistance in the form of goods, commodities, services, or anything else of value.

6. “Lobby” and “Lobbying” shall have the same meaning as “lobbying activities” and “lobbying contacts” under the federal lobbying disclosure act, 2 U.S.C. § 1602 et seq., and any analogous state or local provisions governing the person or entity being lobbied. As used in this document, “Lobby” and “Lobbying” include Lobbying directly or indirectly, through grantees or Third Parties.

7. “Opioid(s)” means all naturally occurring, synthetic, or semisynthetic substances that interact with opioid receptors and act like opium. For the avoidance of doubt, the term “Opioid(s)” does not include Imodium.

8. “Opioid Product(s)” means all current and future medications containing Opioids approved by the U.S. Food & Drug Administration (FDA) and listed by the DEA as Schedule II, III, or IV drugs pursuant to the federal Controlled Substances Act (including but not limited to buprenorphine, codeine, fentanyl, hydrocodone, hydromorphone, meperidine, methadone, morphine, oxycodone, oxymorphone, tapentadol, and tramadol). The term “Opioid Products(s)” shall not include (i) methadone and other substances when used exclusively to treat opioid abuse, addiction, or overdose; or (ii) raw materials, immediate precursors, and/or active pharmaceutical ingredients (APIs) used in the manufacture or study of Opioids or Opioid Products, but only when such materials, immediate precursors, and/or

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APIs are sold or marketed exclusively to DEA-licensed manufacturers or DEA- licensed researchers.

9. “OUD” means opioid use disorder defined in the Diagnostic and Statistical Manual of Mental Disorders, Fifth Edition (DSM–5), as updated or amended.

10. “Product(s) for the Treatment of Opioid-Induced Side Effects” means any over- the-counter or prescription remedy used to treat those side effects identified on the FDA label for any Opioid Product, except that, for purposes of the Agreement, Product(s) for the Treatment of Opioid-Induced Side Effects shall not include products that treat OUD or respiratory depression.

11. “Promote,” “Promoting,” “Promotion,” and “Promotional” means dissemination of information or other practices intended or reasonably anticipated to increase sales, prescriptions, or that attempts to influence prescribing practices in the United States. These terms shall not include the provision of scientific information or data in response to unsolicited requests from Health Care Providers or payors as allowed in subsection C.2.e-h.

12. “Third Party(ies)” means any person or entity other than Janssen or a government entity.

13. “Treatment of Pain” means the provision of therapeutic modalities to alleviate or reduce pain.

14. “Unbranded Information” means any information that does not identify a specific branded or generic product.

B. Ban on Selling and Manufacturing Opioids

1. Janssen shall not manufacture or sell any Opioids or Opioid Products for distribution in the United States. Janssen represents that prior to the Effective Date, it de-listed all of its Opioid Products and no longer ships any of them to or within the United States. Janssen shall provide notice to the Settling States when the last of the inventory Janssen has shipped has expired.

2. Notwithstanding subsection B.1, above, Janssen may continue to manufacture Nucynta and Nucynta ER (collectively “Nucynta”) in accordance with the terms of its April 2, 2015 contract with Depomed, Inc., rights to which were assigned to Collegium Pharmaceutical, Inc. (“Collegium”) on February 13, 2020, so long as Janssen is not Promoting Nucynta, or selling Nucynta to anyone other than Collegium. Janssen shall not extend, amend, or otherwise alter the terms of its April 2, 2015 contract or enter into any similar agreement related to Nucynta or any other Opioid or Opioid Product. For the term of its April 2, 2015 contract, or until the expiration of subsection B.1, whichever is shorter, Janssen shall make an annual report to the Settling States showing the amount of Nucynta manufactured in accordance with the April 2, 2015 contract.

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C. Ban on Promotion

1. Janssen shall not engage in Promotion of Opioids or Opioid Products including but not limited to, by:
a. Employing or contracting with sales representatives or other persons to Promote Opioids or Opioid Products to Health Care Providers or patients, or to persons involved in determining the Opioid Products included in formularies;
b. Using speakers, key opinion leaders, thought leaders, lecturers, and/or speaking events for Promotion of Opioids or Opioid Products; c. Sponsoring, or otherwise providing financial support or In-Kind Support to medical education programs for Promotion of Opioids or Opioid Products;
d. Creating, sponsoring, operating, controlling, or otherwise providing financial support or In-Kind Support to any website, network, and/or social or other media account for the Promotion of Opioids or Opioid Products;
e. Creating, sponsoring, distributing, or otherwise providing financial support or In-Kind Support for materials Promoting Opioids or Opioid Products, including but not limited to brochures, newsletters, pamphlets, journals, books, and guides;
f. Creating, sponsoring, or otherwise providing financial support or In-Kind Support for advertisements that Promote Opioids or Opioid Products, including but not limited to internet advertisements or similar content, and providing hyperlinks or otherwise directing internet traffic to advertisements; and
g. Engaging in internet search engine optimization or other techniques designed to Promote Opioids or Opioid Products by improving rankings or making content appear among the top results in an internet search or otherwise be more visible or more accessible to the public on the internet.

2. Notwithstanding subsection C.1 directly above, Janssen may:
a. Maintain a corporate website;
b. Maintain a website for any Opioid Product that contains principally the following content: the FDA-approved package insert, medication guide, and labeling, and a statement directing patients or caregivers to speak with a licensed Health Care Provider;

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c. Provide information or support the provision of information as expressly required by law or any state or federal government agency with jurisdiction in [State];
d. Provide the following by mail, electronic mail, on or through Janssen’s corporate or product websites or through other electronic or digital methods: FDA-approved package insert, medication guide, approved labeling for Opioid Products, or other prescribing information for Opioid Products that are published by a state or federal government agency with jurisdiction in [State];
e. Provide scientific and/or medical information in response to an unsolicited request by a Health Care Provider consistent with the standards set forth in the FDA’s Draft Guidance for Industry, Responding to Unsolicited Requests for Off-Label Information About Prescription Drugs and Medical Devices (Dec. 2011) as updated or amended by the FDA, and Guidance for Industry, Good Reprint Practices for the Distribution of Medical Journal Articles and Medical or Scientific Reference Publications on Unapproved New Uses of Approved Drugs and Approved or Cleared Medical Devices (Jan. 2009) as updated or amended by the FDA; f. Provide a response to any unsolicited question or request from a patient or caregiver, directing the patient or caregiver to the FDA-approved labeling or to speak with a licensed Health Care Provider without describing the safety or effectiveness of Opioids or any Opioid Product or naming any specific provider or healthcare institution; or directing the patient or caregiver to speak with their insurance carrier regarding coverage of an Opioid Product;
g. Provide Health Care Economic Information, as defined at 21 U.S.C. § 352(a), to a payor, formulary committee, or other similar entity with knowledge and expertise in the area of health care economic analysis consistent with standards set forth in the FDA’s Draft Questions and Answers Guidance for Industry and Review Staff, Drug and Device Manufacturer Communications With Payors, Formulary Committees, and Similar Entities (Jan. 2018), as updated or amended by the FDA; h. Provide information relating solely to the pricing of any Opioid Product; i. Sponsor or provide financial support or In-Kind Support for an accredited or approved continuing medical education program required by either an FDA-approved Risk Evaluation and Mitigation Strategy (REMS) program or other federal or state law or regulation applicable in [State] through an independent Third Party, which shall be responsible for the program’s content without the participation of Janssen; and

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j. Provide information in connection with patient support information on co- pay assistance and managing pain in End-of-Life Care and/or Cancer- Related Pain Care relating to the use of Opioids for managing such pain, as long as the information identifies Janssen as the source of the information.

3. Janssen shall not engage in the Promotion of Products for the Treatment of Opioid-Induced Side Effects, including but not limited to:
a. Employing or contracting with sales representatives or other persons to Promote Products for the Treatment of Opioid-Induced Side Effects to Health Care Providers or patients;
b. Using speakers, key opinion leaders, thought leaders, lecturers, and/or speaking events to Promote Products for the Treatment of Opioid-Induced Side Effects;
c. Sponsoring, or otherwise providing financial support or In-Kind Support to medical education programs that Promote Products for the Treatment of Opioid-Induced Side Effects;
d. Creating, sponsoring, or otherwise providing financial support or In-Kind Support for advertisements that Promote Products for the Treatment of Opioid-Induced Side Effects, including but not limited to internet advertisements or similar content, and providing hyperlinks or otherwise directing internet traffic to advertisements.

4. Notwithstanding subsection C.3 directly above, Janssen may Promote Products for the Treatment of Opioid-Induced Side Effects so long as such Promotion does not associate the product with Opioids or Opioid Products.

5. Treatment of Pain
a. Janssen shall not, either through Janssen or through Third Parties, engage in any conduct that Promotes the Treatment of Pain, except that Janssen may continue to Promote the Treatment of Pain with branded non- Opioids, including Tylenol and Motrin.
b. Janssen shall not, either through Janssen or through Third Parties, engage in any conduct that Promotes the concept that pain is undertreated, except in connection with Promoting the use of branded non-Opioids, including Tylenol and Motrin, for the Treatment of Pain.
c. Janssen shall not disseminate Unbranded Information, including Unbranded Information about a medical condition or disease state, that contains links to branded information about Opioid Products or that otherwise Promotes Opioids or Opioid Products.

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6. Notwithstanding subsection C.5 above:
a. Janssen may Promote or provide educational information about the Treatment of Pain with non-Opioids or therapies such as acetaminophen or non-steroidal anti-inflammatory drugs (NSAIDs), including Promoting or providing educational information about such non-Opioids or therapies as alternatives to Opioid use, or as part of multimodal therapy which may include Opioid use, so long as such non-Opioid Promotional or educational information does not Promote Opioids or Opioid Products. b. Janssen may provide educational information about the Treatment of Pain related to medical procedures involving devices manufactured or sold by Janssen, including educational information about Opioids or Opioid Products, so long as such information does not Promote Opioids or Opioid Products.

7. The Promotional conduct prohibited in subsection C is not prohibited insofar as it relates to the Promotion of Opioids or Opioid Products for Cancer-Related Pain Care or End-of-Life Care only, and so long as Janssen is identified as the sponsor or source of such Promotional conduct.

D. No Financial Reward or Discipline Based on Volume of Opioid Sales

1. Janssen shall not provide financial incentives to its sales and marketing employees or discipline its sales and marketing employees based upon sales volume or sales quotas for Opioid Products;

2. Janssen shall not offer or pay any remuneration (including any kickback, bribe, or rebate) directly or indirectly, to any person in return for the prescribing, sale, use, or distribution of an Opioid Product; and

3. Janssen’s compensation policies and procedures shall ensure compliance with the Agreement.

E. Ban on Funding/Grants to Third Parties

1. Janssen shall not directly or indirectly provide financial support or In-Kind Support to any Third Party that primarily engages in conduct that Promotes Opioids, Opioid Products, or Products for the Treatment of Opioid-Induced Side Effects (subject to subsections C.2, C.4, and C.6), including educational programs or websites that Promote Opioids, Opioid Products, or Products for the Treatment of Opioid-Induced Side Effects, excluding financial support otherwise required by the Agreement, a court order, or by a federal or state agency.

2. Janssen shall not create, sponsor, provide financial support or In-Kind Support to, or otherwise operate or control any medical society or patient advocacy group that primarily engages in conduct that Promotes Opioids, Opioid Products, or Products for the Treatment of Opioid-Induced Side Effects.

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3. Janssen shall not provide links to any Third Party website or materials or otherwise distribute materials created by a Third Party for the purpose of Promoting Opioids, Opioid Products, or Products for the Treatment of Opioid- Induced Side Effects (subject to subsections C.2, C.4, and C.6).

4. Janssen shall not use, assist, or employ any Third Party to engage in any activity that Janssen itself would be prohibited from engaging in pursuant to the Agreement. To the extent Janssen supports trade groups engaged in Lobbying, Janssen shall stipulate that such support not be used for any purpose prohibited by the Agreement.

5. Janssen shall not enter into any contract or agreement with any person or entity or otherwise attempt to influence any person or entity in such a manner that has the purpose or foreseeable effect of limiting the dissemination of information regarding the risks and side effects of using Opioids.

6. Janssen shall not compensate or support Health Care Providers or organizations to advocate for formulary access or treatment guideline changes for the purpose of increasing access to any Opioid Product through third-party payors, i.e., any entity, other than an individual, that pays or reimburses for the dispensing of prescription medicines, including but not limited to managed care organizations and pharmacy benefit managers.

7. No officer or management-level employee of Janssen may concurrently serve as a director, board member, employee, agent, or officer of any entity that primarily engages in conduct that Promotes Opioids, Opioid Products, or Products for the Treatment of Opioid-Induced Side Effects. For the avoidance of doubt, nothing in this provision shall preclude an officer or management-level employee of Janssen from concurrently serving on the board of a hospital.

8. Janssen shall play no role in appointing persons to the board, or hiring persons to the staff, of any entity that primarily engages in conduct that Promotes Opioids, Opioid Products, or Products for the Treatment of Opioid-Induced Side Effects.

For the avoidance of doubt, nothing in this paragraph shall prohibit Janssen from fully and accurately responding to unsolicited requests or inquiries about a person’s fitness to serve as an employee or Board member at any such entity.

F. Lobbying Restrictions

1. Janssen shall not Lobby for the enactment of any federal, state, or local legislative or regulatory provision that:
a. Encourages or requires Health Care Providers to prescribe Opioids or sanctions Health Care Providers for failing to prescribe Opioids or failing to treat pain with Opioids;
b. Has the effect of limiting access to any non-Opioid alternative pain treatments; or

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c. Pertains to the classification of any Opioid or Opioid Product as a scheduled drug under the Controlled Substances Act.

2. Janssen shall not Lobby against the enactment of any federal, state or local legislative or regulatory provision that supports:
a. The use of non-pharmacologic therapy and/or non-Opioid pharmacologic therapy to treat chronic pain over or instead of Opioid use, including but not limited to third party payment or reimbursement for such therapies; b. The use and/or prescription of immediate release Opioids instead of extended release Opioids when Opioid use is initiated, including but not limited to third party reimbursement or payment for such prescriptions; c. The prescribing of the lowest effective dose of an Opioid, including but not limited to third party reimbursement or payment for such prescription; d. The limitation of initial prescriptions of Opioids to treat acute pain; e. The prescribing and other means of distribution of naloxone to minimize the risk of overdose, including but not limited to third party reimbursement or payment for naloxone;
f. The use of urine testing before starting Opioid use and annual urine testing when Opioids are prescribed, including but not limited to third party reimbursement or payment for such testing;
g. Evidence-based treatment (such as using medication-assisted treatment with buprenorphine or methadone in combination with behavioral therapies) for OUD, including but not limited to third party reimbursement or payment for such treatment; or
h. The implementation or use of Opioid drug disposal systems.

3. Janssen shall not Lobby against the enactment of any federal, state or local legislative or regulatory provision expanding the operation or use of PDMPs, including but not limited to provisions requiring Health Care Providers to review PDMPs when Opioid use is initiated and with every prescription thereafter.

4. Notwithstanding the foregoing restrictions in subsections F.1-3, the following conduct is not restricted:
a. Challenging the enforcement of or suing for declaratory or injunctive relief with respect to legislation, rules, or regulations referred to in subsection F.1;
b. Communications made by Janssen in response to a statute, rule, regulation, or order requiring such communication;

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c. Communications by a Janssen representative appearing before a federal or state legislative or administrative body, committee, or subcommittee as a result of a mandatory order or subpoena commanding that person to testify;
d. Responding, in a manner consistent with the Agreement, to an unsolicited request for input on the passage of legislation or the promulgation of any rule or regulation when such request is submitted in writing specifically to Janssen from a government entity directly involved in the passage of that legislation or promulgation of that rule or regulation; or e. Lobbying for or against provisions of legislation or regulation that address other subjects in addition to those identified in subsections F.1-3, so long as the company does not support specific portions of such legislation or regulation covered by subsection F.1 or oppose specific portions of such legislation or regulation covered by subsections F.2-3.

5. Janssen shall provide notice of the prohibitions in subsection F to all employees engaged in Lobbying; shall incorporate the prohibitions in subsection F into trainings provided to Janssen employees engaged in Lobbying; and shall certify to the Settling States that it has provided such notice and trainings to Janssen employees engaged in Lobbying.

G. Ban on Prescription Savings Programs

1. Janssen shall not directly or indirectly offer any discounts, coupons, rebates, or other methods which have the effect of reducing or eliminating a patient’s co- payments or the cost of prescriptions (e.g., free trial prescriptions) for any Opioid Product.

2. Janssen shall not directly or indirectly provide financial support to any Third Party for discounts, coupons, rebates, or other methods which have the effect of reducing or eliminating a patient’s co-payments or the cost of prescriptions (e.g., free trial prescriptions) for any Opioid Product.

3. Janssen shall not directly or indirectly assist patients, Health Care Providers, or pharmacies with the claims and/or prior authorization process required for third- party payors to approve payment for any Opioid Product.

H. General Terms

1. Janssen shall not make any written or oral statement about Opioids or any Opioid Product that is unfair, false, misleading, or deceptive as defined under the law of [State]. For purposes of this paragraph, “Opioid Product” shall also include methadone and other substances when used exclusively to treat opioid abuse, addiction, or overdose.

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2. Janssen shall not represent that Opioids or any Opioid Product(s) have approvals, characteristics, uses, benefits, or qualities that they do not have. For purposes of this paragraph, “Opioid Product” shall also include methadone and other substances when used exclusively to treat opioid abuse, addiction, or overdose.

3. For the avoidance of doubt, the Agreement shall not be construed or used as a waiver or limitation of any defense otherwise available to Janssen in any action, and nothing in the Agreement is intended to or shall be construed to prohibit Janssen in any way whatsoever from taking legal or factual positions with regard to any Opioid Product(s) in defense of litigation or other legal proceedings.

4. Upon the request of the [State] Attorney General, Janssen shall provide the [State] Attorney General with copies of the following, within thirty (30) calendar days of the request:
a. Any litigation or civil or criminal law enforcement subpoenas or Civil Investigative Demands relating to Janssen’s Opioid Product(s); and b. Warning or untitled letters issued by the FDA regarding Janssen’s Opioid Product(s) and all correspondence between Janssen and the FDA related to such letters.

5. The Agreement applies to conduct that results in the Promotion of Opioids or Opioid Products, or the Treatment of Pain inside the United States.

6. Janssen will enter into the Agreement solely for the purpose of settlement, and nothing contained therein may be taken as or construed to be an admission or concession of any violation of law, rule, or regulation, or of any other matter of fact or law, or of any liability or wrongdoing, all of which Janssen expressly denies. No part of the Agreement, including its statements and commitments, shall constitute evidence of any liability, fault, or wrongdoing by Janssen. The Agreement is not intended for use by any third party for any purpose, including submission to any court for any purpose.

7. Nothing in the Agreement shall be construed to limit or impair Janssen’s ability to:
a. Communicate its positions and respond to media inquiries concerning litigation, investigations, reports or other documents or proceedings relating to Janssen or its Opioid Products.
b. Maintain a website explaining its litigation positions and responding to allegations concerning its Opioid Products, including the website, www.factsaboutourprescriptionopioids.com.

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I. Compliance with All State Laws and Regulations Relating to the Sale, Promotion, and Distribution of Any Opioid Product

1. Janssen shall comply with all applicable state laws and regulations that relate to the sale, promotion, distribution, and disposal of Opioids or Opioid Products, including conduct permitted by subsection B.2, provided that nothing in this paragraph requires Janssen to violate federal law or regulations, including but not limited to:
a. [State] Controlled Substances Act, including all guidance issued by the applicable state regulator(s);
b. [State] Consumer Protection Laws;
c. [State] laws, regulations, and guidelines related to opioid prescribing, distribution, and disposal; and
d. [State Specific Laws].

J. Clinical Data Transparency

1. Janssen agrees to continue sharing clinical trial data under the Yale University Open Data Access (YODA) Project to allow researchers qualified under the program to access the company’s proprietary data under the terms of the project.

2. In the event Yale University discontinues or withdraws from the YODA Project agreement with Janssen, Janssen shall make its clinical research data regarding Opioids and Opioid Products, and any additional clinical research data that Janssen sponsors and controls regarding Opioids and Opioid Products, available to an independent entity that is the functional equivalent of the YODA Project under functionally equivalent terms.

K. Enforcement

1. For the purposes of resolving disputes with respect to compliance with this Exhibit, should any of the Settling States have a reasonable basis to believe that Janssen has engaged in a practice that violates a provision of this Exhibit subsequent to the Effective Date, such Settling State shall notify Janssen in writing of the specific objection, identify with particularity the provision of the Agreement that the practice appears to violate, and give Janssen thirty (30) days to respond in writing to the notification; provided, however, that a Settling State may take any action if the Settling State believes that, because of the specific practice, a threat to health or safety of the public requires immediate action.

2. Upon receipt of written notice, Janssen shall provide a good faith written response to the Settling State’s notification, containing either a statement explaining why Janssen believes it is in compliance with this Exhibit of the Agreement, or a detailed explanation of how the alleged violation occurred and a statement

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explaining how Janssen intends to remedy the alleged breach. Nothing in this section shall be interpreted to limit the [State’s] civil investigative demand (“CID”) or investigative subpoena authority, to the extent such authority exists under applicable law, and Janssen reserves all of its rights in responding to a CID or investigative subpoena issued pursuant to such authority. If Janssen notifies the Settling States in writing that two or more Settling States have notified Janssen of alleged violations, the Settling States that provided notice of alleged violations shall work in good faith to collectively resolve the alleged violation with Janssen before taking any enforcement action(s).

3. The Settling States may agree, in writing, to provide Janssen with additional time beyond thirty (30) days to respond to a notice provided under subsection K.1, above, without Court approval.

4. Upon giving Janssen thirty (30) days to respond to the notification described above, the Settling State shall also be permitted reasonable access to inspect and copy relevant, non-privileged, non-work product records and documents in possession, custody, or control of Janssen that relate to Janssen’s compliance with each provision of the Agreement pursuant to that Settling State’s CID or investigative subpoena authority.

5. The Settling State may assert any claim that Janssen has violated the Agreement in a separate civil action to enforce compliance with the Agreement, or may seek any other relief afforded by law for violations of the Agreement, but only after providing Janssen an opportunity to respond to the notification described in subsection K.1, above; provided, however, the Settling State may take any action if the Settling State believes that, because of the specific practice, a threat to the health or safety of the public requires immediate action.

6. In the event of a conflict between the requirements of the Agreement and any other law, regulation, or requirement such that Janssen cannot comply with the law without violating the terms of the Agreement or being subject to adverse action, including fines and penalties, Janssen shall document such conflicts and notify the Settling State of the extent to which it will comply with the Agreement in order to eliminate the conflict within thirty (30) days of Janssen’s discovery of the conflict. Janssen shall comply with the terms of the Agreement to the fullest extent possible without violating the law.

7. Janssen or any Settling State may request that Janssen and any Settling State meet and confer regarding the resolution of an actual or potential conflict between the Agreement and any other law, or between interpretations of the Agreement by different courts. Nothing herein is intended to modify or extend the jurisdiction of any single judicial authority as provided by law.

L. Compliance Duration

1. Subsections B-J shall be effective for 10 years from the Effective Date.

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2. Nothing in this Agreement shall relieve Janssen of its independent obligation to fully comply with the laws of [State] after expiration of the 10-year period specified in this subsection.

M. Compliance Deadlines

1. Janssen must be in full compliance with the provisions included this Agreement by the Effective Date. Nothing herein shall be construed as permitting Janssen to avoid existing legal obligations.

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EXHIBIT Q
Non-Released Entities
The following includes a non-exclusive list of non-Released Entities:

1. Actavis LLC

2. Actavis Pharma, Inc.

3. Allergan PLC

4. Allergan Finance, LLC

5. AmerisourceBergen Corporation

6. AmerisourceBergen Drug Corporation

7. Anda, Inc.

8. Cardinal Health, Inc.

9. Cephalon, Inc.

10. Collegium Pharmaceuticals

11. CVS Health Corp.

12. CVS Pharmacy, Inc.

13. Endo Pharmaceuticals Inc.

14. Endo Health Solutions Inc.

15. Mallinckrodt LLC

16. McKesson Corporation

17. McKinsey & Company Inc.

18. Par Pharmaceutical, Inc.

19. Par Pharmaceutical Companies, Inc.

20. Purdue Pharma L.P.

21. Purdue Pharma Inc.

22. SpecGx LLC

23. Teva Pharmaceuticals USA, Inc.

24. The Purdue Frederick Company

25. Walgreen Co.

26. Walgreens Boots Alliance, Inc.

27. Walmart Inc.

28. Watson Laboratories, Inc.

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EXHIBIT R
Agreement on Attorneys’ Fees, Costs, and Expenses

This Agreement on Attorneys’ Fees, Expenses and Costs (“Fee Agreement”), is entered between Janssen and the Plaintiffs’ Executive Committee appointed in the multidistrict litigation in the Northern District of Ohio, In re National Prescription Opiate Litigation, No. 1:17-MD- 2804 (“MDL PEC”), in connection with the Janssen Master Settlement Agreement (“Janssen Agreement”). This Fee Agreement becomes effective on the Effective Date of the Janssen Agreement or the date that the Consent Judgments anticipated under the Janssen Agreement become final in 25 Settling States (whichever is later). However, the costs specified in paragraphs II.I.1 and II.I.4 of this Fee Agreement that are to be funded pre-Effective Date by Janssen are effective upon agreement in writing with Janssen.

I. Definitions

A. This Fee Agreement incorporates all defined terms in the Janssen Agreement, unless otherwise defined herein, and shall be interpreted in a manner consistent with the Janssen Agreement.

B. “Attorney.” Any of the following retained through a legal contract: a solo practitioner, multi-attorney law firm, or other legal representative of a Participating Subdivision.

C. “Attorney Fee Fund.” An account consisting of funds allocated to pay attorneys’ fees approved pursuant to Section II of this Fee Agreement established by Order of and under the ongoing jurisdiction of the MDL Court, as provided below.

D. “Common Benefit Fund.” The sub fund of the Attorney Fee Fund described in Section II.C.

E. “Contingency Fee Fund.” The sub fund of the Attorney Fee Fund described in Section II.D.

F. “Cost and Expense Fund Administrator.” The administrator appointed by the MDL Court to administer the MDL Expense Fund and Litigating Subdivision Cost Fund as provided in the Fee Agreement.

G. “Cost Funds.” Collectively, the MDL Expense Fund and Litigating Subdivision Cost Fund.

H. “Fee Entitlement.” Any right, entitlement or expectation, including but not limited to a fee contract, contingent fee contract, agreement, referral arrangement, co-counsel arrangement, State Back-Stop agreement, or any other arrangement by which counsel could receive compensation or other consideration. For the avoidance of doubt, the scope of Fee Entitlement under paragraph II.G.3.a does not include any Attorneys’ fees associated with representation of a State.

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I. “Fee Panel.” The three-person panel appointed by the MDL Court to administer the Attorney Fee Fund and its sub funds as provided in the Fee Agreement.

J. “Litigating Subdivision Cost Fund.” The cost fund described in Section II.E herein.

K. “MDL Court.” United States District Court for the Northern District of Ohio Eastern Division, Case No. 1:17-md-2804, Judge Dan Aaron Polster.

L. “MDL Expense Fund.” The cost fund described in Section II.F below.

M. “MDL PEC.” The Plaintiffs’ Executive Committee appointed by the MDL Court.

N. “Non-Participating Litigating Subdivision.” A Litigating Subdivision that is not a Participating Subdivision.

O. “Participating Litigating Subdivision.” A Litigating Subdivision that is also a Participating Subdivision.

P. “Participation Agreement.” An agreement executed by an Attorney that acknowledges the obligation to pay an appropriate MDL Common Benefit Assessment.

Q. “Qualifying Representation.” Legal services provided for representation of a Participating Litigating Subdivision regarding Released Claims against Released Entities.

R. “State Back-Stop Agreement.” Any agreement by a Settling State and private counsel for Participating Subdivisions in that State (or legislation enacted in that State) to provide, adjust, or guarantee attorneys’ fees and costs, whether from the Attorney Fee Fund or any other source recognized in the agreement or legislation.

II. Fees and Costs

A. Total Attorneys’ Fees and Costs.

1. Total attorneys’ fees and costs to be paid by Janssen to Attorneys in each of the relevant Payment Years under this Agreement shall be up to the following amounts, subject to the provisions set forth below, including with respect to the division of the Attorney Fee Fund into its sub funds:

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2. The sub funds within the Attorney Fee Fund shall include the Common Benefit Fund and the Contingency Fee Fund. The Cost Funds shall include the MDL Expense Fund, and the Litigating Subdivision Cost Fund. The State Counsel Fee Fund and the State Cost Fund shall be separate funds under the control of the Settling States.

3. The Contingency Fee Fund and the Common Benefit Fund shall be administered by a Fee Panel to be appointed by the MDL Court that will be governed by the provisions of this Fee Agreement and shall design the process and procedures for the allocation of fees pursuant to this Fee Agreement and the MDL Court’s Order. The Cost Funds shall be administered by the Cost and Expense Fund Administrator to be appointed by the MDL Court who will be governed by the provisions of this Fee Agreement and shall design the process and procedures for the allocation of costs pursuant to this Agreement and the MDL Court’s Order.

4. The fees and costs to be paid under this Fee Agreement are available for Attorneys engaged in Qualifying Representations only. Fees and costs to be paid under this Fee Agreement are not available prior to the Effective Date of the Janssen Agreement or if the Janssen Agreement does not proceed past Janssen’s determination in Section VIII.A of the Janssen Agreement. Fees and costs to be paid under this Fee Agreement are not available for representation of Non-Participating Subdivisions or Non-Litigating Subdivisions and are not available for representation of private hospitals, third-party payors, NAS claimants, personal injury/wrongful death claimants, or any entity other than Participating Litigating Subdivisions. In addition, fees and costs under this Fee Agreement are not available for representation of Attorney Fee
Fund
(Contingency
Fee Fund and
Common
Benefit Fund)
MDL Expense
Fund
Litigating
Subdivision Cost
Fund
Payment
Year 3 $64,482,248.52 $10,000,000.00
Payment
Year 4 $43,720,414.21
Payment
Year 7 $43,720,414.21
Payment
Year 6 $43,720,414.21
Payment
Year 5 $43,720,414.21
$10,000,000.00
Payment
Year 2 $35,936,883.63 $10,000,000.00
Payment
Year 1 $32,391,518.74 $9,615,384.61

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any individual or entity in matters other than those claims against Released Entities, but may include a reasonable share of representations that involve development of facts for pursuit of opioid-related claims against multiple defendants in the pharmacy, manufacturing, and distribution chain.

B. Attorney Fee Fund and Sub Funds

1. There shall be a split of the Attorney Fee Fund into the Contingency Fee Fund and the Common Benefit Fund. The split shall be 40% to the Contingency Fee Fund and 60% to the Common Benefit Fund.

2. In no event shall Janssen be required to pay more into the Attorney Fee Fund in any Payment Year than the maximum amount specified for that Payment Year in paragraph II.A.1, which amounts are reflected in Exhibit M to the Janssen Agreement. The amounts allocated to the Contingency Fee Fund and the Common Benefit Fund set by the Fee Panel shall be subject to the reductions and offsets set forth below.

3. Awards of fees from the Contingency Fee Fund shall be available to Attorneys with Qualifying Representations of Participating Litigating Subdivisions eligible to receive an allocation under the Janssen Agreement, as set forth in Exhibit G to the Janssen Agreement, and shall be made applying the Mathematical Model attached as Exhibit “A” to this Fee Agreement. The collection of the data and calculations for the Mathematical Model has been a cooperative effort among private counsel for a large number of Litigating Subdivisions. The analysis has been spearheaded by Joseph Tann and Andrew Arnold. The Fee Panel is encouraged to continue working with those counsel in application of the Model. The Fee Panel shall oversee the application of the Model and resolve any questions or disputes concerning the eligibility of a Counsel to participate as required in Section II.G. The Panel is empowered to hear disputes concerning and ensure the accuracy of the mathematical calculation.

4. As to awards from the Contingency Fee Fund, there shall be no right of appeal.

5. Any appeal of an award of the Fee Panel from the Common Benefit Fund will be made to the MDL Court and be reviewed under an abuse of discretion standard.

C. Common Benefit Fund (60% of the Attorney Fee Fund.)

1. Funds in the Attorney Fee Fund shall be allocated to the Common Benefit Fund according to the schedule set forth below, subject to the adjustments described in paragraph II.C.5. The payments are to be made on the following yearly schedule, subject to the adjustments set forth below:

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Payment Year 1 $19,434,911.24
Payment Year 2 $21,562,130.18
Payment Year 3 $38,689,349.11
Payment Year 4 $26,232,248.53
Payment Year 5 $26,232,248.53
Payment Year 6 $26,232,248.53
Payment Year 7 $26,232,248.53
Total: $184,615,384.64

2. The Common Benefit Fund shall be available to compensate Attorneys engaged in Qualifying Representations of Participating Litigating Subdivisions who:

a. have performed work for the common benefit of all subdivisions pursuant to the guidelines established by Judge Polster set forth in MDL 2804 and the Order dated June 19, 2018, under docket number 636, which is included herein by reference; and
b. satisfy the eligibility criteria set forth in Section II.G.

For purposes of Common Benefit Fund distribution, notwithstanding paragraph II.A.4, Attorneys representing Tribal Nations litigating against Janssen that have reached a settlement for Released Claims with Janssen and/or Released Entities and meet the eligibility criteria in Section II.G shall be eligible.

3. The Common Benefit Fund shall be overseen by the Fee Panel, which shall determine the allocation of funds to eligible Attorneys consistent with this Fee Agreement and the June 19, 2018 Order;

4. In assessing the benefits that an Attorney has conferred to Participating Subdivisions (including non-Litigating Subdivisions) and/or Tribes for purposes of any compensation decision, the Fee Panel shall give significant weight to the extent to which (i) the Attorney and his or her clients have contributed to increasing (or reducing) the Initial Participation Tier achieved through participation in the Janssen Agreement, (ii) the Attorney and his or her clients have contributed to increasing (or reducing) the amounts achieved under Incentive Payments A-D through participation in the Janssen Agreement, and (iii) the Attorney and his or her clients have contributed to the potential triggering of any suspension, reduction, or offset of Settlement payment amounts under the Janssen Agreement. The panel may also consider additional fee recoveries the Attorney may potentially obtain, including, but not limited to, from State Back-Stop Agreements, representations of States or Tribal Nations, representations of other clients in opioids-related matters, or through the representation of Subdivision clients,

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whether they participated in the Janssen Agreement or not. It is the intent of this provision to recognize that the goal of the Janssen Agreement is to provide for maximum participation by the Subdivisions, maximum abatement funding for all Subdivisions nationally, and the maximum peace for Released Entities. Therefore, representing a Non-Participating Subdivision does not further the goal of the Janssen Agreement, and should not be considered Common Benefit because it does not increase funds available to Participating Subdivisions’ abatement programs. Representing Later Litigating Subdivisions is antithetical to the Janssen Settlement, detracts from Common Benefit, and is addressed by the ethics opinion discussed in paragraph II.I.4.

The Fee Panel shall consider this concept of “common detriment” set forth in this paragraph in all of its decision making with respect to the allocation of the Attorney Fee Fund among Attorneys, as well as, in its discretion, any offsets provided to Janssen as set forth in paragraph II.C.6 and Section II.H. The Fee Panel shall consider the totality of the Attorney’s Participating Litigating Subdivisions as compared to the Attorney’s Non-Participating Litigating Subdivisions; the Parties recognize that, although the goal is for 100% participation, Attorneys with a higher number of clients have a higher probability of having one or more non-Participating Litigating Subdivision.

As used in this paragraph II.C.4, “client” or “representing” a Subdivision shall include any Litigating Subdivision as to which the Attorney has a Fee Entitlement.

5. As set forth in paragraph II.C.6 and Section II.H, the Fee Panel must consider the factors described in paragraph II.C.4 to determine how and whether to reduce the amounts to be paid by Janssen under this Fee Agreement and to determine how to allocate funds among Attorneys. They may also, at their discretion, consider other factors. Any reduction in payment obligation or credit to be given Janssen in this Fee Agreement shall be applied against Payment Year 7 and working backwards. Any reduction to an Attorney not credited to Janssen shall be allocated to attorneys whose Litigating Subdivision clients participated in the settlement by the Initial Participation Date.

6. The amounts to be provided as a credit or offset to Janssen from the Common Benefit Fund shall depend on the relevant Participation Tier achieved, set forth in Exhibit H of the Janssen Agreement, as follows:
a. At Participation Tier 1 or below, the Common Benefit Fund payments to be paid by Janssen shall be reduced as follows:

i. With respect to any Attorney seeking payment from the Common Benefit Fund, the Fee Panel shall compare the aggregate allocation that Participating Litigating Subdivisions with which the Attorney has a Fee Entitlement would receive using the negotiating class allocation metrics with the aggregate amount that all Litigating Subdivisions (Participating and Non-Participating) with which the Attorney has a

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Fee Entitlement would receive using the negotiating class allocation metrics, provided that only Litigating Subdivisions in Settling States shall be considered for this ratio. The Fee Panel will multiply the amount to be paid to that Attorney from the Common Benefit Fund by that ratio, reduce the Attorney’s award by a maximum reduction of 15%, and the dollar amount of such reduction shall be deducted, dollar-for-dollar, from the amount owed by Janssen to the Common Benefit Fund of the Attorney Fee Fund.

ii. In the event that any Non-Participating Subdivision that is (a) under the jurisdiction of the MDL Court or (b) represented by an Attorney that is obligated to pay into the MDL Common Benefit Fund pursuant to a Participation Agreement, an order of the MDL Court, or any other arrangement settles with or wins a judgment against a Released Entity separate from the Janssen Agreement, and such settlement or judgment results in a common benefit fee assessment or fee payment into the MDL Common Benefit Fund during the time of Janssen’s obligation to pay fees under this Fee Agreement, Janssen’s obligation to pay into the Common Benefit Fund shall be reduced dollar-for-dollar for any amount of such fee assessments or payments (in the aggregate based on all reductions in this subparagraph II.C.6.a.ii) that exceed the reductions in subparagraph II.C.6.a.i.

iii. For the avoidance of doubt, in Tier 1 for each settlement or judgment with Janssen that results in an assessment or payment to the MDL Common Benefit Fund, that payment shall result in an offset for Janssen, unless the assessment or payment occurs after the Payment Date for Year 7.

b. At Participation Tier 2, the Common Benefit Fund payments to be made by Janssen shall be reduced only as follows:

i. Reduction by the Fee Panel. With respect to all Attorneys making an application that seeks payment from the Common Benefit Fund, the Fee Panel shall, following a determination that an Attorney is eligible under Section II.G, apply the criteria specified in paragraph II.C.4 in determining whether the lack of participation by Subdivisions with which an Attorney has a Fee Entitlement has resulted in a reduction in the Participation Tier achieved, reduction in benefit to Participating Subdivisions as a result of reductions in Incentives A-D, and/or potential triggering of a suspension, reduction, or offset under the Janssen Agreement. If the Fee Panel concludes that such a reduction has occurred, it must consider (1) the relative size of the Non- Participating Subdivision, as adjusted by the severity measures reflected in Exhibit H (governing the Participation Tiers) of the Janssen Agreement, and the impact of its non-participation on the

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Janssen Agreement as a whole (including amounts of Incentive Payments and triggering of suspensions, reductions, or offsets); (2) whether and by how much the payment to the Attorney from the Common Benefit Fund should be reduced as a result of the impact of such non-participation on Participating Subdivisions; and (3) whether some or all of said reduction should revert to Janssen due to the reduction in peace obtained from the Janssen Agreement.

Consideration of the factors discussed in this subparagraph and paragraph II.C.4 is mandatory. The decision whether to (and by how much) to reduce payments by Janssen or to reduce the payment to any Attorney based on the factors in paragraph II.C.4 shall be in the sole discretion of the Fee Panel.

ii. Offsets.

(1) In the event that any Non-Participating Subdivision that is (a) under the jurisdiction of the MDL Court or (b) represented by an Attorney that is obligated to pay into the MDL Common Benefit Fund pursuant to a Participation Agreement, an order of the MDL Court, or any other arrangement settles with or wins a judgment against a Released Entity separate from the Janssen Agreement, and such settlement or judgment results in a common benefit fee assessment or fee payment into the MDL Common Benefit Fund during the time of Janssen’s obligation to pay Common Benefit Fees under this Fee Agreement, Janssen’s obligation to pay into the Common Benefit Fund shall be reduced dollar-for-dollar up to the amount of the fee assessment or payment, except that such amount shall be capped at 7.5% of the amount of the settlement or judgment. Such reduction shall be taken first from Payment Year 7 of Janssen’s payments to the Common Benefit Fund of the Attorney Fee Fund up to the full amount of Janssen’s payment obligation in Payment Year 7, then from Payment Year 6, and so on.

(2) For the avoidance of doubt, for each settlement or judgment with Janssen that results in an assessment or payment to the MDL Common Benefit Fund, that payment shall result in an offset for Janssen, unless the assessment or payment occurs after the Payment Date for Payment Year 7.

c. At Participation Tier 3, the reductions to the Attorney Fee Fund shall be the same as set forth in subparagraph II.C.6.b, except that the cap on each offset shall be 5% of the amount of such settlement or judgment. d. At Participation Tier 4, there shall be no reductions to Janssen’s obligations to make payment into the Common Benefit Fund, but the principles set forth in paragraph II.C.4 shall continue to apply.

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D. Contingency Fee Fund. (40% of the Attorney Fee Fund.)

1. Funds from the Attorney Fee Fund shall be allocated to the Contingency Fee Fund on the following yearly schedule, subject to the adjustments set forth below:

Payment Year 1 $12,956,607.50
Payment Year 2 $14,374,753.45
Payment Year 3 $25,792,899.41
Payment Year 4 $17,488,165.68
Payment Year 5 $17,488,165.68
Payment Year 6 $17,488,165.68
Payment Year 7 $17,488,165.68
Total: $123,076,923.09

2. The Contingency Fee Fund shall be available to compensate Attorneys engaged in Qualifying Representations of Participating Litigating Subdivisions that meet the criteria set forth in Section II.G.

3. The Contingency Fee Fund shall be available to Attorneys who a. represent Litigating Subdivisions that are Participating Subdivisions, whether their actions are filed in state or federal court, and b. meet the eligibility criteria of Section II.G.
c. Participation in the Contingency Fee Fund by counsel that have a case that is not subject to the jurisdiction of the MDL Court shall not create, provide, or waive jurisdiction of the MDL Court over that Litigating Subdivision, that case or Attorneys, other than to oversee the fairness of the distribution process, and enforcement of this Fee Agreement.

4. The amounts owed by Janssen to the Contingency Fee Fund shall depend on the relevant Participation Tier set forth in Exhibit H of the Janssen Agreement as follows:
a. At Participation Tiers 1, 2 and 3, the Contingency Fee Fund payments shall be reduced as follows:
i. For Non-Settling States, the Contingency Fee Fund payments shall first be reduced by the amounts identified by the Fee Panel, pursuant to paragraph II.H.6, that would have been owed to counsel for Litigating Subdivisions in Non-Settling States, had those States and those Litigating Subdivisions been Settling States and Participating Subdivisions.

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ii. Following the calculation in subparagraph II.D.4.a.i, the Contingency Fee Fund payments shall be reduced to reflect the non-joinder of Litigating Subdivisions in Settling States by subtracting the amounts identified by the Fee Panel, pursuant to paragraph II.H.6, that would have been owed to counsel for Non-Participating Litigating Subdivisions in Settling States had such Litigating Subdivisions been Participating Subdivisions.

b. At Participation Tier 4, there shall be no reductions in the Contingency Fee Fund.
c. In the event that Janssen, prior to the Effective Date of the Janssen Agreement, settles with any Litigating Subdivision and, under such settlement agreement pays attorneys’ fees, the Fee Panel shall treat those Litigating Subdivisions as Participating Litigating Subdivisions and, applying the same criteria applicable to all Attorneys for Participating Litigating Subdivisions, determine what amount they would have been paid from the Contingency Fee Fund if they had become Participating Subdivisions under the Janssen Agreement without such prior settlement.

That sum, rather than being paid to the Attorney for the previously settling Litigating Subdivision, shall be credited and/or returned to Janssen as if determined under (a)(ii) above, except that such credit shall not be greater than the amount to the Attorneys paid under the Litigating Subdivision’s prior settlement agreement.

E. Litigating Subdivision Cost Fund.

1. Janssen shall pay $30,000,000.00 into the Litigating Subdivision Cost Fund, according to the schedule set forth below:

Payment Year 1 $10,000,000.00
Payment Year 2 $10,000,000.00
Payment Year 3 $10,000,000.00
Total $30,000,000.00

2. The Litigating Subdivision Cost Fund shall be available to compensate Attorneys for costs and expenses arising out of representation of Participating Litigating Subdivisions or to compensate Participating Litigating Subdivisions for direct in-house costs for expenditures related to their litigation against Janssen including the cost of in-house employees. No funds in the Litigating Subdivision Cost Fund may be used to compensate the costs incurred by Non- Participating Subdivisions or Non-Litigating Subdivisions or costs and expenses arising out of representation of any such Subdivision. In allocating the Litigating Subdivision Cost Fund, the Administrator shall not allocate any funds for costs incurred after July 21, 2021.

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3. During the period between July 21, 2021, and the Effective Date, the MDL PEC, as well as Litigating Subdivisions eligible to claim costs from the Litigating Subdivision Cost Fund, shall make best efforts to cease litigation activity against Janssen, including by jointly seeking stays or severance of claims against Janssen, where feasible, or postponements if a motion to stay or sever is not feasible or is denied, so long as such actions are not otherwise detrimental to the Litigating Subdivision.

4. In the event that Janssen, prior to the Effective Date of the Janssen Agreement, settles with any Litigating Subdivision and, under such settlement agreement pay costs to the Litigating Subdivision or its Attorney, the MDL Cost and Expense Fund Administrator shall treat those Litigating Subdivisions as Participating Litigating Subdivisions and, using the same criteria applicable to all applicants to the Litigating Subdivision Cost Fund, determine what amount in costs the Litigating Subdivision or its Attorney would have been paid from the Subdivision Cost Fund if they had settled under the Janssen Agreement. That sum, rather than being paid to the Attorney or the previously settling Litigating Subdivision, shall be credited and/or returned to Janssen, except that such sum shall not be greater than the amount paid under the previously settled Litigating Subdivision’s settlement agreement.

5. The MDL Court shall appoint a Cost and Expense Fund Administrator, who shall develop a process and criteria, with input from participating counsel, by which to a) determine the distribution of amounts from the MDL Expense Fund in pursuit of the claims against Janssen; and b) receive and evaluate applications from Participating Litigating Subdivisions, whether filed in Federal Court or State Court, to seek reimbursement from the Litigating Subdivision Cost Fund for eligible costs under Section II.E.2 in pursuit of the claims against Janssen. The Cost and Expense Fund Administrator shall require transparency from all applicants as to any other sources for compensating Attorneys for Litigating Subdivisions for costs incurred. The Cost and Expense Fund Administrator shall be compensated from the Fund.

6. In the event that the total amount of reimbursements from the Litigating Subdivision Cost Fund approved as reasonable by the Cost and Expense Administrator is less than the $30,000,000.00, any remaining funds shall revert to Janssen.

F. MDL Expense Fund.

1. In Payment Year 1 of the Janssen Settlement, Janssen shall pay the following amount into the MDL Expense Fund:

MDL Expense Fund $9,615,384.61

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2. The MDL Expense Fund shall be released following the Effective Date of this Fee Agreement without any delay to reimburse the MDL Counsel for an agreed-to portion of the expenses incurred, as approved by the Cost and Expense Fund Administrator. The MDL Expense Fund will be paid directly to the MDL Cost Account, set up by MDL Order and will be administered under the ongoing jurisdiction of the MDL Court, as provided below. No funds may be used to compensate the costs incurred by Non-Participating Subdivisions or to compensate any Attorney for costs incurred in representing one or more Non-Participating Subdivisions.

3. In allocating the MDL Expense Fund, the Administrator shall not allocate any funds for costs incurred after July 21, 2021, unless the Administrator determines that there are sufficient funds to cover all subdivision costs incurred prior to July 21, 2021 and that special circumstances exist to justify costs incurred following the public announcement of the Janssen Agreement.

G. Eligibility.

1. It is the intention of all parties participating in the Fee Panel process that there should be total transparency to the Fee Panel and to all fund participants. In connection with the process to be developed by the Fee Panel, any and all monies in attorney’s fees, including referral fees, expenses paid, promises for payment, or any other Fee Entitlement, to any applicant in any opioid litigation shall be disclosed to the Fee Panel as a condition of participating in the Attorney Fee Fund and prior to an award from the Fee Panel. Any payment, expectation of payment or perceived entitlement to participate in a State Back-Stop Agreement or any other agreement reached with a Settling State or any Subdivision or any other source regarding payment of fees must be disclosed to the Fee Panel. Similarly, any right to payment from any other fund, for example a fund for payment to lawyers representing Settling States or Tribal Nations or Subdivisions shall be disclosed to the Fee Panel. Because it is anticipated that there will be multiple firms listed on contingent fee agreements with Litigating Subdivisions, the Fee Panel shall establish procedures, with input from Attorneys for Participating Litigating Subdivisions, for who should petition for fees from such groups and to whom the fee shall be paid and thereafter distributed to co-counsel in accordance with applicable agreements. For the avoidance of doubt, all Attorneys that are part of such groups must meet the eligibility criteria in paragraph II.G.3, must be subject to the criteria set forth in paragraph II.C.4, and must be disclosed to the Fee Panel.

2. An Attorney may apply for and recover attorneys’ fees from the Common Benefit Fund, the Contingency Fee Fund, and the Litigating Subdivision Cost Fund and any fund created by a past or future State Back-Stop Agreement, provided the Attorney satisfies the requirements relevant to each such fund and requirements for disclosure to the Fee Panel.

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3. An Attorney may not receive any payment from the Attorney Fee Fund (which includes both the Contingency Fee Fund and the Common Benefit Fund) unless the following eligibility criteria are met and annually certified by the Attorney:

a. The Attorney must expressly waive the enforcement against the Litigating Subdivision client of all Fee Entitlements (other than under State Back- Stop Agreements) arising out of or related to any or all Qualifying Representations of any Participating Litigating Subdivision prior to applying for attorneys’ fees from the Attorney Fee Fund or costs from the Cost Funds. All applications for attorneys’ fees or costs under this Fee Agreement shall include an affirmation by the Attorney of such waiver and notice to the client(s) of such waiver. Such waiver shall not preclude the Attorney from submitting such Fee Entitlements to the Fee Panel as a factor for consideration in allocating payments from the Attorney Fee Fund or in connection with a State Back-Stop Agreement. For the avoidance of doubt, no Attorney may recover fees or costs under this Fee Agreement unless the Attorney expressly agrees not to enforce Fee Entitlements as to each and every Participating Litigating Subdivision represented by that Attorney, but such Attorneys may participate in and receive funds from a State Back-Stop Agreement.

b. The Attorney must represent that s/he has no present intent to represent or participate in the representation of any Later Litigating Subdivision or any Releasor with respect to Released Claims against Released Entities.

c. The Attorney must represent that s/he has not and will not engage in any advertising or solicitation related to Released Claims against Released Entities where such advertising or solicitation relates to a representation that the Attorney could not undertake consistent with the ethics opinion referenced in paragraph II.I.4.

d. The Attorney must represent s/he will not charge or accept any referral fees for any Released Claims brought against Released Entities by Later Litigating Subdivisions. For the avoidance of doubt, this representation shall not prohibit Attorneys from receiving allocated shares of any future common benefit assessments arising out of settlements or judgments with Later Litigating Subdivisions represented by other Attorneys that are the result of the MDL Court’s Common Benefit order.

e. The Attorney may not have and must represent that s/he does not have a Fee Entitlement related to a Later Litigating Subdivision.

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f. The Attorney must certify that s/he has reviewed the ethics opinion referenced in paragraph II.I.4 and will act in conformity with such opinion.

g. The Attorney must fully disclose the participation, or the anticipation of participation, in any agreement with a Settling State or Participating Subdivision concerning fees arising out of or related to the Janssen Agreement, including any fees paid or anticipated to be paid or any State Back-Stop Agreement.

h. The Attorney must identify for the Fee Panel whether s/he utilized state litigation work product or MDL work product, including but not limited to ARCOS data, document repositories, experts developed in the MDL, and deposition transcripts. The Attorney must identify whether s/he signed the MDL Participation Agreement, and for which case(s) it was signed.

i. Any Attorney who applies for fees from one or both Funds must represent that, having exercised his/her independent judgment, s/he believes the Janssen Agreement to be fair and will make or has made best efforts to recommend the Janssen Agreement to his or her Subdivision clients in Settling States. For avoidance of doubt, each Attorney is expected to exercise his or her independent judgment in the best interest of each client individually before determining whether to recommend joining the settlement. All applications for attorneys’ fees or costs under this section shall include an affirmation by the Attorney in compliance with this Subsection.

4. No Attorney receiving fees under this Fee Agreement may apply for or recover from the Attorney Fee Fund fees arising from representing a Non- Settling State or a Non-Participating Subdivision. All applications for attorneys’ fees under this Section shall include an affirmation by the Attorney of compliance with this Section.

5. An Attorney who has filed an application under this section and received an award of attorneys’ fees shall provide a certification of compliance with the Sections of this Fee Agreement annually during the years upon which they are still entitled to receive attorneys’ fee payments.

6. If, at any time, the Attorney is unable to make the representations set forth in this Section, such representations become untrue, or the Attorney falsely represents compliance with the eligibility criteria, the Attorney shall cease to be eligible to receive funds from the Attorney Fee Fund until further review by the Fee Panel of the Attorney’s eligibility under and compliance with this Section II.

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7. If an Attorney has a Fee Entitlement with a Later Litigating Subdivision or otherwise becomes unable to reaffirm compliance with the eligibility criteria set forth above, the Attorney shall notify Janssen and the Fee Panel. For the avoidance of doubt, any Attorney who undertakes any new representation of, or has a Fee Entitlement with, a Later Litigating Subdivision shall be prohibited from receiving any future funds from the Attorney Fee Fund. If an Attorney fails to notify Janssen and the Fee Panel of such Fee Entitlement with a Later Litigating Subdivision, the Attorney shall be required to refund amounts previously paid.

8. In the event that an Attorney is deemed ineligible by the Fee Panel (whether based on its initial application or subsequent recertification), the Fee Panel shall provide notice to the Attorney and give the Attorney 30 days to provide additional information such that the Fee Panel could re-consider the Attorney’s eligibility.

9. To the extent that an Attorney has a Fee Entitlement with a Participating Subdivision and is authorized to bring Released Claims against Released Entities, but such authorization is, in scope, less broad than the category of Released Claims set forth in the Janssen Agreement, such Attorney may participate fully in both the Contingency Fee Fund and the Common Benefit Fund, without any reduction imposed by the Fee Panel due to the scope of the authorization, so long as the Participating Subdivision fully releases all Released Claims against Released Entities.

10. Attorneys applying to the Attorney Fee Fund knowingly and expressly agree to be bound by the decisions of the Fee Panel, subject to the limited appeal rights set forth in this Fee Agreement, and waive the ability to assert the lack of enforceability of the allocation reached through the arbitration procedures outlined herein.

H. Calculation of Amounts Due.

1. The Fee Panel shall be solely responsible for determining the amount of fees to be paid to each Attorney and each Participating Subdivision that applies under this Section. None of the Released Entities shall have any responsibility, obligation, or liability of any kind whatsoever with respect to how attorneys’ fees are calculated under this Section, except that the Fee Panel may receive information from Janssen as to (a) the identity of Participating, Non-Participating, Litigating, Later Litigating, and Non- Litigating Subdivisions; (b) the impact of non-participation by a Litigating Subdivision as is relevant to the Fee Panel’s determination in paragraph II.C.4; and (c) such other information as Janssen may voluntarily elect to provide.

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2. The Fee Panel shall establish procedures for the arbitration process consistent with this Fee Agreement and orders of the MDL Court. Such procedures may include submission of documentary and/or other evidence, interviews with applicants and/or other counsel (including counsel for Janssen) that the Fee Panel deems appropriate, and/or other means of creating a record upon which fee awards will be based.

3. In making determinations under this Fee Agreement, the Fee Panel must apply the eligibility criteria set forth in Section II.G of this Fee Agreement and the criteria set forth in Section II. In addition, the Fee Panel will give consideration in regard to Common Benefit awards to the Johnson factors, as well as the following factors (which factors may be applied and given relative weight in the Fee Panel’s discretion):

a. The Attorney’s contemporaneously recorded time and labor dedicated to Qualifying Representations along with the Attorney’s financial commitment to such Qualifying Representations. Claimed “time” will not be automatically accepted by the Fee Panel but will be critically reviewed and given substantially more weight and consideration if such time was subject to the audit process described in any Pretrial Order(s) governing the collection of common benefit time;

b. The novelty, time, and complexity of the Qualifying Representations;

c. The skill requisite to perform legal services properly and undesirability of the case;

d. The preclusion of other employment by the Attorney due to time dedicated to Qualifying Representations;

e. The “common benefit,” if any, alleged to have been conferred by the Attorney and whether such common benefit work product by that Attorney was used by others in parallel litigations against Released Entities whether within or outside the MDL, provided that any Attorney claiming that s/he substantially benefited cases other than those in which s/he entered an appearance as counsel must substantiate such claims by proffering factual support, such as proper supporting affidavits or other documents as determined by the Fee Panel with input from Attorneys for Participating Litigating Subdivisions;

f. Any “common detriment,” as set forth in paragraph II.C.4.

g. Any contingent fee agreement or other Fee Entitlement with Participating Subdivisions, enforcement of which, except for State Back-Stop Agreements, are waived in conjunction with the application, the nature and extent of any work for those Participating Subdivisions, whether such

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Participating Subdivisions actively litigated and, if so, the nature and procedural history of such case(s);

h. The experience, reputation, and ability of the Attorney;

i. Whether the Attorney’s clients brought Released Claims against Released Entities;

j. The status of discovery in cases primarily handled by the Attorney;

k. The nature of any work by the Attorney on “bellwether” cases or cases that were similarly active in litigation;

l. Any pressure points successfully asserted by the Attorney in cases against Janssen or any risk for Janssen created by the Attorney in cases against them;

m. Any risk for defendants created by applicants in cases against Janssen;

n. Successful and unsuccessful motion practice in cases worked on by the Attorney;

o. The date of filing of any cases filed by the Attorney;

p. Obtaining consolidation of the litigation in the Attorney’s jurisdiction;

q. The number and population of entities represented by the Attorney and the fees that would have been awarded under extinguished contingent fee arrangements;

r. Whether the Attorney’s clients brought claims against Janssen;

s. Whether the Attorney has had a leadership role in the litigation, whether in state or federal court;

t. Whether the Attorney has had a leadership role in any negotiations aimed at resolving the litigation;

u. Whether the Attorney’s cases have survived motions to dismiss;

v. The extent to which the Attorney contributed to the work product used for the common benefit of opioids litigants, including, without limitation, work on ARCOS data, Prescription Data Monitoring Programs, IQVIA data, depositions, document production and analysis experts, motions, briefs and pleadings, trial preparations, and trials;

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w. The extent to which litigation was done prior to and contributed to completion of settlement negotiations, as distinct from litigation that was done litigating after the announcement of the Janssen Agreement, such latter litigation both being of less value and potentially resulting a common detriment to the settlement process; and

x. Any other factors that the Fee Panel finds to be appropriate to consider after input from applicants to the Attorney Fee Fund.

4. The Fee Panel shall develop procedures for receiving a single application, which may be updated or amended based on new information (such as participation by additional Litigating Subdivisions) from each Attorney seeking compensation from the Attorney Fee Fund pursuant to processes and procedures developed by the Fee Panel, which shall not be inconsistent with this Fee Agreement. Any request for attorneys’ fees not included on the single application or through the updating/amendment process designed by the Fee Panel shall be deemed waived. For purposes of transparency and to permit the Fee Panel to conduct its work, the application from each Attorney shall, at a minimum, require each Attorney to

a. Identify all Litigating Subdivisions for which s/he is seeking payment from the Attorney Fee Fund;

b. Identify all Subdivisions in both Settling and Non-Settling States (and, where applicable, Tribal Nations) with respect to which s/he has a Fee Entitlement with respect to Relevant Claims against Released Entities, and identify all co-counsel in such cases;

c. Identify which of those Subdivisions are Participating Subdivisions and which are not (with similar information for Tribal Nations, where applicable);

d. Specify the specific fund or funds within the Attorney Fee Fund from which the Attorney is seeking compensation;

e. Demonstrate his or her eligibility for compensation from the relevant sub funds within the Attorney Fee Fund pursuant to the criteria set forth for the relevant sub fund;

f. Identify any and all Fee Entitlements from representations of States, Tribal Nations, or other plaintiffs related to Released Claims against Released Entities or in opioids-related matters;

g. Notwithstanding “a-f” above, the Panel may consider a supplemental application if the Attorney shows good cause why circumstances exist that will lead to consideration for additional Common Benefit award.

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Examples would include, but are not limited to, an Attorney having Non- Participating Litigating Subdivision clients that subsequently become Participating Subdivisions, a Bar Date passes that increases participation or the Participation Tier, or an Allocation Agreement is reached.

5. With respect to the Common Benefit Fund, the Fee Panel shall (subject to any applicable MDL Court Order):

a. Review the applications of all Attorneys seeking compensation from the Common Benefit Fund, including determining eligibility for each Attorney as set forth in Section II.G.

b. Reduce, on an annual basis, Janssen’s payment obligations, as set forth in paragraph II.C.5. The Panel shall inform Janssen and the MDL PEC of all such amounts and adjust Janssen’s payment obligations accordingly.

c. Using criteria set forth in Sections II.C and II.I, allocate amounts from the Common Benefit Fund to eligible Attorneys, including payment amounts for each Payment Year. In making such allocations (regardless of the Participation Tier achieved), the Panel shall apply the principles set forth in paragraph II.C.4 and shall allocate any reduction in the payments of Janssen specified in paragraph II.C.5 to the amounts paid to Attorneys with a Fee Entitlement to Litigating Subdivisions that are not Participating Subdivisions.

6. With respect to the Contingency Fee Fund, the Fee Panel shall:

a. Review the applications of all Attorneys seeking compensation from the Litigating Subdivision Fee Fund, including determining eligibility for each Attorney as set forth in Section II.G.

b. Apply the Mathematical Model in Exhibit A.

c. Use such allocations to reduce payments, on an annual basis, the payment obligations of Janssen to the Attorney Fee Fund as set forth in paragraph II.D.4, and distributions therefrom, and inform Janssen and the MDL PEC of all such adjustments.

7. To the extent that there is a dispute about the calculations of the Fee Panel related to the amounts that Janssen is required to pay (including application of any reductions or offsets under this Fee Agreement), such disputes shall be presented to the Fee Panel and any disputed funds be paid into/held in escrow.

The Fee Panel shall resolve such disputes expeditiously, with either Party having the right to seek review from the MDL Court.

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8. For purposes of determination of fee or cost awards, allocations, reductions, and possible reversions under this Fee Agreement, unless specified otherwise a Subdivision will be considered a Non-Participating Subdivision if it is not a Participating Subdivision as of the deadline for the application for the fee or cost award at issue (or, if the determination does not involve a specific application, the date on which the record for such determination closes).

9. In the event that the Fee Panel, through the use of the Mathematical Model set forth in Exhibit A, allocates funds from the Contingency Fee Fund for an Attorney based on a Qualifying Representation of a Participating Litigating Subdivision or allocates cost to such Participating Litigating Subdivision and that Subdivision is in a Settling State in which the Consent Judgment has not been approved, such funds shall be placed into escrow until the Consent Judgment is approved, after which time they shall be released.

I. Miscellaneous.

1. The costs associated with the Fee Panel prior to the Effective Date of the Attorney Fee Agreement shall be funded by Janssen. The Fee Panel shall charge an hourly rate that previously has been approved by a federal or state court and shall provide a budget and a cap for such work prior to the Effective Date, which shall be approved by Janssen and such approval shall not be unreasonably withheld. Janssen shall receive a refund for any such payment of pre-Effective Date costs from interest that accrues on the monies in the Attorney Fee Fund (including interest that accrues during such time as the Attorney Fee Fund monies are in escrow prior to the Effective Date of the Janssen Agreement), up to the amount of such costs. Post-Effective Date, the cost of the Fee Panel shall be charged against the applicable Fee Fund based on allocation by the Fee Panel and shall not be otherwise funded by Janssen.

The costs associated with the Cost and Expense Fund Administrator shall be paid from funds in the MDL Expense Fund and the Litigating Subdivision Cost Fund and shall not be otherwise funded by Janssen.

2. The MDL PEC will seek, and the Attorneys General for Settling States and Janssen will not oppose, a Common Benefit Fee Order requiring an assessment of 7.5% on the gross recovery (by judgment or settlement) of any Non-Participating Subdivision that is subject to the federal court jurisdiction, represented by a MDL PEC firm, represented by any Attorney receiving fees from the Common Benefit Fund, represented by any Attorney that signed a Participation Agreement or paid in a case otherwise under the jurisdiction of the MDL Court.

3. The MDL PEC shall provide to Janssen information they have that identifies Attorneys who represent Litigating Subdivisions who are not Participating Subdivisions and who have an obligation to pay a common benefit assessment, either due to the MDL Court’s orders or having signed a Participation Agreement.

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4. The MDL PEC shall retain ethics counsel of its choice to provide an opinion that addresses the compliance of its ethical obligations, as it relates to the Janssen Agreement. Such opinion shall address the issue of the potential conflict of interest for an Attorney that had represented a Participating Subdivision also representing a Later Litigating Subdivision as defined in the Janssen Agreement. This Subsection shall be enforceable to the extent permitted by the equivalent to Rules 1.16 and 5.6 of the ABA Model Rules of Professional Conduct in the relevant jurisdictions. The opinion shall be provided to Janssen as soon as it is completed and, in any event, prior to July 31, 2021 and shall be disseminated to counsel eligible to apply to the Attorney Fee Fund within 30 days of the announcement of the Janssen Agreement. The MDL PEC represents that it will comply with this opinion until the Reference Date and thereafter if the Janssen Agreement proceeds.

5. Participating Subdivisions agree to instruct their counsel to treat information, work product and expert materials as secret under Rule 1.6 of the ABA Model Rules of Professional Conduct. Accordingly, an Attorney shall not share information or work product with, or experts or materials to, non-participants (other than the Attorney’s own current clients or their lawyers, consultants, experts or other representatives or agents). However, nothing herein shall prevent MDL Leadership or PEC Counsel from fulfilling their obligations in any MDL and the MDL Court Order.

III. Miscellaneous

A. Termination. If the Janssen Agreement does not proceed past the Reference Date, whether because Janssen does not determine to proceed or for any other reason, this Fee Agreement shall be null and void, Janssen shall have no obligation to make any payments under this Fee Agreement, and Janssen and the PEC shall take such steps as are necessary to restore the status quo ante.

B. MDL Court Consideration. This Fee Agreement shall be attached as an exhibit to the Janssen Agreement. This Fee Agreement shall also be submitted by Janssen and the MDL PEC to the MDL Court for approval pursuant to the motion and order that shall be attached, prior to the Preliminary Agreement Date of the Janssen Agreement, as Exhibit B.

1. In the event that the MDL Court, through an order, makes any change to the amounts potentially to be paid by Janssen under this Fee Agreement, makes any change to the Fee Panel’s consideration of the factors set forth in paragraph II.C.4, or any other material change to the draft Order attached as part of Exhibit B or the terms of this Fee Agreement, Janssen and the MDL PEC shall meet and confer concerning such changes.

2. If Janssen and the MDL PEC are unable to reach agreement and revisions to this Fee Agreement in the event discussed in paragraph III.B.1, this Fee

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Agreement shall be null and void, Janssen shall have no obligation to make any payments under this Fee Agreement, and Janssen and the MDL PEC shall take such steps as are necessary to restore the status quo ante.

C. Amendment. Once the MDL Court has entered an order implementing this Fee Agreement, this Fee Agreement can only be amended by (1) written agreement of Janssen and the MDL PEC and (2) approval by the MDL Court.

D. Jurisdiction and Enforcement. The MDL Court shall have exclusive and ongoing jurisdiction over the enforcement and implementation of this Fee Agreement as set forth herein.

The MDL PEC shall be the Authorized Party to enforce this Fee Agreement, as to the payment obligations of Janssen as set forth in this section, and as to Attorneys making application to the Funds under this Fee Agreement. Solely for purposes of assessing or allocating common benefit fees, the MDL Court will continue to have jurisdiction over the work product developed in the MDL Court by and under the direction of the MDL PEC with respect to claims against Janssen, including data and documents, depositions, expert reports, briefs and pleadings; and the MDL Court’s protective orders, management orders, and other decisions regarding such discovery and other work product, including but not limited to, conditions on its use, will continue in full force and effect. Nothing in this paragraph authorizes the MDL Court to act contrary to this Agreement or to share any of the work product, or provides the MDL Court with jurisdiction over the Janssen Agreement.

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EXHIBIT S
Agreement on the State Cost Fund Administration

1. Creation of a State Cost Fund. Janssen and the Settling States agree to the creation of a state cost fund to pay litigation costs and expenses associated with litigation and investigation related to the opioid litigation (hereinafter the “State Cost Fund”). This agreement is a material part of the Settlement Agreement. The State Cost Fund shall be administered separately from the Common Benefit Fund, the Contingency Fee Fund, the State Counsel Fee Fund, Subdivision Costs Fund, and the MDL Expense Fund. No funds may be released from the State Cost Fund to Non-Settling States.

2. State Cost Fund Amount. In Payment 1 of the Settlement, Janssen shall pay into the State Cost Fund $13,461,539 (the “State Cost Fund Amount”). Janssen’s State Cost Fund payment shall be a component of its Global Settlement Attorney Fee Amount payable to the Attorney Fee Fund, for Payment 1.

3. State Cost Fund Committee. A committee of Attorneys General from Settling States or their designated representatives (hereinafter the “State Cost Fund Committee”) shall oversee the State Cost Fund. The committee shall initially consist of the following states: (a) Delaware; (b) Florida; (c) Georgia; (d) New York; (e) North Carolina; (f) Ohio; (g) Tennessee; and (h) Texas. The Settling State Attorneys General may by majority vote add or change the composition of the State Cost Fund Committee, including replacing any above State, if that State is not a Settling State.

4. State Cost Fund Administrator. The State Cost Fund Committee shall select an administrator (the “State Cost Fund Administrator”). The State Cost Fund Administrator may be different from the Settlement Administrator under the Settlement Agreement. The State Cost Fund Administrator shall be responsible for administering the State Cost Fund and making payments to Settling States.

5. State Cost Fund Guidelines. Monies in the State Cost Fund shall be released without any delay to reimburse Settling States for documented opioid litigation and investigation costs incurred or paid. In allocating the State Cost Fund, no funds shall be allocated for costs incurred after July 21, 2021. The State Cost Fund Committee shall establish guidelines for the submission and approval of expenses eligible for reimbursement from the State Cost Fund. The State Cost Fund Administrator shall, in accordance with such guidelines, receive from Settling States records sufficient to demonstrate the incurrence and/or payment of each expense attributable to investigation or litigation related to the opioid litigation, including any outstanding National Association of Attorneys General grant.

6. State Cost Fund Payment Priorities and Residual. To the extent that that the aggregate eligible submissions of costs and expenses from Settling States exceed the State Cost Fund Amount, payments to Settling States shall be paid in the following order until the State

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Cost Fund is exhausted. If the State Cost Fund is unable to fully pay costs at any of the following levels, then Settling States with costs at that level shall be paid on a proportional basis. All expenses with a lesser priority from the level where the State Cost Fund is exhausted will not be reimbursed from the State Cost Fund. Costs shall be paid in the following order: (a) the reasonable costs of the State Cost Fund Administrator, if any; (b) repayment of the National Association of Attorneys General grants connected to opioid litigation; (c) costs incurred or paid by outside counsel for a Settling State litigating against Janssen apart from any fee owed; (d) litigation-related costs attributable to the Janssen case incurred or paid by a Settling State litigating against Janssen; (e) pre-suit investigation-related costs attributable to a Janssen investigation incurred or paid by either a Settling State outside counsel (not including any amount of fees or any costs which have already been reimbursed pursuant to clause (c), above) or a Settling State investigating Janssen; (f) costs incurred or paid by a Settling State or outside counsel litigating against another opioid defendant other than a cost share entered into by a Settling State, which costs have not yet been paid under a preceding clause of this paragraph; (g) the amounts paid by a Settling State as part of cost share related to the filing of a proof of claim in the Purdue Pharma, L.P. bankruptcy; and (h) the amounts paid by a Settling State as part of any other cost share, including, but not limited to the cost share entered into by the Non- Consenting States in the Purdue Pharma, L.P. bankruptcy. If the State Cost Fund has additional monies after payment of the State Cost Fund Administrator’s and all Settling States’ submitted costs, then the remaining funds will be provided to the National Association of Attorneys General to be placed in the Financial Services Fund for the purpose of funding grants for consumer protection or healthcare-related enforcement or training activities. In determining what costs are attributable to Janssen, the State Fund Committee shall develop a guideline that ensures that all Settling States are treated equitably.

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EXHIBIT T
Severity Factors
State Severity Factor
Alabama 108.5243%
Alaska 107.8614%
American Samoa 102.7639%
Arizona 107.7129%
Arkansas 103.2818%
California 82.8688%
Colorado 95.2263%
Connecticut 121.0971%
Delaware 155.5946%
District of Columbia 88.3270%
Florida 107.9604%
Georgia 86.6675%
Guam 96.8019%
Hawaii 77.1051%
Idaho 93.0570%
Illinois 86.6318%
Indiana 108.6768%
Iowa 78.2056%
Kansas 89.6374%
Kentucky 150.0126%
Louisiana 105.2878%
Maine 132.7534%
Maryland 115.2160%
Massachusetts 110.3001%
Michigan 112.4239%
Minnesota 75.9148%
Mississippi 96.7243%
Missouri 107.8496%
Montana 99.7815%
N. Mariana Islands 100.2421%
Nebraska 71.9045%
Nevada 130.5519%
New Hampshire 144.4997%
New Jersey 102.3701%
New Mexico 128.9295%
New York 91.4472%

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North Carolina 102.2754%
North Dakota 76.0864%
Ohio 123.0063%
Oklahoma 129.3047%
Oregon 108.9094%
Pennsylvania 118.2821%
Puerto Rico 73.9803%
Rhode Island 143.8802%
South Carolina 99.6801%
South Dakota 76.4482%
Tennessee 129.9078%
Texas 71.6286%
Utah 119.5878%
Vermont 140.2239%
Virgin Islands 100.4396%
Virginia 88.1611%
Washington 100.5007%
Wisconsin 99.6616%
Wyoming 100.9659%

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EXHIBIT U
Agreement on the State Outside Counsel Fee Fund

1. Creation of a State Outside Counsel Fee Fund. Janssen and the Settling States agree to the creation of a state outside counsel fee fund to pay reasonable attorney’s fees of Settling States with outside counsel in connection with litigation against Janssen (the “State Outside Counsel Fee Fund”). This agreement is a material part of the Settlement Agreement. All terms utilized in this Agreement shall have the same meaning as in the Settlement Agreement unless otherwise indicated.

2. State Outside Counsel Fee Fund Administration. The State Outside Counsel Fee Fund shall be administered separately from the Common Benefit Fund, the Contingency Fee Fund, the State Cost Fund, and the MDL Expense Fund. A committee of Attorneys General shall oversee the State Outside Counsel Fee Fund (“Fee Fund Committee”). The Fee Fund Committee shall initially consist of the following: (a) Arkansas; (b) Florida; (c) New Jersey; and (d) Puerto Rico. The Fee Fund Committee shall select a settlement fund administrator (who may or may not be different from the Settlement Administrator under the Distributor Agreement) (the “Fee Fund Administrator”) who shall administer the State Outside Counsel Fee Fund according to the guidelines and directives of the Fee Fund Committee.

3. State Outside Counsel Fee Eligibility. To participate in the State Outside Counsel Fee Fund, an outside counsel for a Settling State must have filed and be maintaining an action in the name of a Settling State or its attorney general against Janssen in a state or federal court as of June 1, 2021. No Settling State can draw attorney’s fees from both the State Outside Counsel Fee Fund and the similarly sized fund to reimburse Settling State’s without outside counsel.

4. State Outside Counsel Fee Fund Amount. Janssen shall pay funds in the State Outside Counsel Fee Fund according to the schedule set forth below, as part of its annual Global Settlement Attorney Fee Amount payable to the Attorney Fee Fund, subject to the adjustments described below:

Payment Year 1 $32,391,518.74
Payment Year 2 $30,769,230.77
Payment Year 3 $ 4,146,942.80

5. State Outside Counsel Fee Fund Availability and Calculation of Amount. a. The State Outside Counsel Fee Fund shall be available to compensate private counsel for State Attorneys General for approved fees arising out of representation of the State pursuant to the schedule developed by the Fee Fund Committee and provided to Janssen.

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b. Fees shall be calculated by adding two components: (a) a fixed amount consisting of fifty (50%) of the amount allocated to a State utilizing the allocation percentage in the Settlement Agreement multiplied times 4.5%; and (b) a proportional percentage of the remaining fee due under that Settling State’s contract assuming that fifty (50%) of the State’s recovery is allocable to a Settling State (versus allocable to the Settling State’s Subdivisions) so that the fees of all Settling States (minus the base amount that would have been due to any of Non-Settling States) exhausts the State Outside Counsel Fee Fund. The proportional share percentage will be the same for each Settling State included in the State Outside Counsel Fee Fund. All amounts paid will be less any costs or fees of the Fee Fund Administrator.

6. Payment by the Fee Fund Administrator.
a. If a Settling State and a Settling State’s outside counsel agree that the amount calculated in paragraph 5 above satisfies in full amounts owed to all Settling State outside counsel, then upon written notice of that agreement and counsel waiving in writing any entitlement to any additional fee, the Fee Fund Administrator shall pay that Settling State’s outside counsel pursuant to the calculation and any schedule created by the Fee Fund Committee. b. If a Settling State’s outside counsel does not agree that the amount calculated in Paragraph 5 above satisfies in full amounts owed by the Settling State, then the Settling State’s share shall be placed in an interest bearing escrow account (less reasonable expenses of the Fee Fund Administrator) and held unless and until the Settling State and its outside counsel agree in a signed writing to a resolution of the amount outstanding or there is a final judgment entered that is no longer appealable.
c. Upon being provided a signed, written agreement or the final non-appealable judgment, the Fee Fund Administrator shall release monies from the State Outside Counsel Fee Fund in either the amount held by the Fee Fund Administrator, if the amount of the agreement or judgment is equal to or more than the amount held, or the amount indicated in the agreement or in the final judgment, if the amount in the agreement or judgment is less than the amount held.
d. Nothing herein, including the amounts listed in paragraph 5 above, shall prevent a Settling State from arguing in any proceeding with its outside counsel that (a) its recovery was less than fifty (50%) percent of the recovery in the Settlement Agreement down to and including fifteen (15%) percent of the total recovery; (b) any payment should be discounted by an appropriate discount rate commensurate to the risk of the Settlement Agreement and the timeline that the Settling State is receiving its payments; (c) the settlement amount should be lower because a Settling State’s amounts were reduced because a Settling State’s outside counsel failed to obtain joinder from a Settling State’s Subdivision(s) who(m) the outside counsel also represented;

138
revised July 30, 2021
or (d) any limitation placed by Janssen bars payment of a higher fee to outside counsel.
e. In the event the amount due to the Settling State’s outside counsel from an escrow account is less than the total amount of funds escrowed on the account of the Settling State, the balance shall be paid to the Settling State. In no event, other than a State not being a Settling State, shall funds revert to Janssen.
f. Amounts owed by Janssen to the State Outside Counsel Fee Fund shall be reduced and/or credited to Janssen by the amount specified in paragraph 7, below, for any Non-Settling outside counsel States.

7. Reversion or Reduction of Amounts owed to Non-Settling States. Amounts owed by Janssen to the State Outside Counsel Fee Fund shall be reduced on account of Non-Settling States as follows:
a. If the State of Washington does not become a Participating State and eleven (11) of the other outside counsel States in the table below become Participating States, then the amount Janssen owes under paragraph 4 will be reduced by the State of Washington’s Fixed Amount in the table below. b. If ten (10) outside counsel States in the table below become Participating States, then the amount Janssen owes under paragraph 4 will be reduced by the allocated Fixed Amount in the table below for each Non-Settling State. c. If nine (9) or fewer of the outside counsel States in the table below become Participating States, then the amount Janssen owes under paragraph 4 will be reduced by each Non-Settling State’s allocated Fixed Amount plus half the difference between the Non-Settling State’s full share of the “Fee Amount if all OC States Join” and the Fixed Amount for each Non-Settling State.

JJ Allocation % JJ Payment
Amount
State Share Contract
Rate
Full Contract
Amount
Fixed Amount Fee Amount if
all OC States
Join
Arkansas 0.9663486633% $44,048,604.48 $22,024,302.24 TIPAC $4,452,430.22 $991,093.60 $3,608,210.22 Florida 7.0259134409% $318,598,151.79 $159,299,075.89 TIPAC $11,464,953.79 $7,168,458.42 $10,417,038.57 Idaho 0.5254331620% $24,023,889.47 $12,011,944.74 10% $1,201,194.47 $540,537.51 $1,040,060.24 Kentucky 2.0929730531% $95,444,090.08 $47,722,045.04 TIPAC $4,636,102.25 $2,147,492.03 $4,029,130.22 Mississippi 0.8898883053% $40,549,243.09 $20,274,621.55 TIPAC $4,277,462.16 $912,357.97 $3,456,713.24 Nevada 1.2486754235% $56,896,524.63 $28,448,262.31 19% $5,405,169.84 $1,280,171.80 $4,399,082.82 New
Hampshire

0.6258752503% $28,620,454.86 $14,310,277.43 27% $3,863,761.41 $643,960.23 $3,078,451.90 New Jersey 2.7551354545% $124,934,796.18 $62,467,398.09 33% $20,614,241.37 $2,811,032.91 $16,272,038.83 New
Mexico

0.8557238713% $39,104,404.67 $19,552,202.33 24 $
4,692,528.56
$879,849.11 $3,762,616.04
Ohio 4.3567051408% $197,559,821.57 $98,779,910.78 TIPAC $8,438,995.54 $4,445,095.99 $7,464,883.44 Puerto Rico 0.7263201134% $33,083,484.37 $16,541,742.19 25% $4,135,435.55 $744,378.40 $3,308,356.71 South
Dakota

0.2169945907% $9,948,315.49 $4,974,157.75 12% $596,898.93 $233,837.10 $505,909.15 Washington 2.3189040182% $105,153,378.36 $52,576,689.18 13.5% $7,097,853.04 $2,365,951.01 5,943,742.14

139
revised July 30, 2021

8. In the event that the Fee Fund Administrator has received from Janssen part or all of the amount that Janssen is entitled to offset under paragraph 7 above, the Fee Fund Administrator shall return to Janssen the amount so received.

EXHIBIT 3

1 Proposed California State-Subdivision Agreement
Regarding Distribution and Use of
Settlement Funds – Distributor Settlement

1. Introduction

Pursuant to the Distributor Settlement Agreement, dated as of July 21, 2021, and any revision thereto (the “Distributor Settlement Agreement”), including Section V and Exhibit O, the State of California proposes this agreement (the “CA Distributor Allocation Agreement”) to govern the allocation, distribution, and use of Settlement Fund payments made to California pursuant to Sections IV and V of the Distributor Settlement Agreement.1 For the avoidance of doubt, this agreement does not apply to payments made pursuant to Sections IX or X of the Distributor Settlement Agreement.

Pursuant to Exhibit O, Paragraph 4, of the Distributor Settlement Agreement, acceptance of this CA Distributor Allocation Agreement is a requirement to be an Initial Participating Subdivision.

2. Definitions

a) CA Participating Subdivision means a Participating Subdivision that is also (a) a Plaintiff Subdivision and/or (b) a Primary Subdivision with a population equal to or greater than 10,000. For the avoidance of doubt, eligible CA Participating Subdivisions are those California subdivisions listed in Exhibit C (excluding Litigating Special Districts) and/or Exhibit I to the Distributor Settlement Agreement. b) Janssen Settlement Agreement means the Janssen Settlement Agreement dated July 21, 2021, and any revision thereto.
c) Litigating Special District means a school district, fire protection district, health authority, health plan, or other special district that has filed a lawsuit against an Opioid Defendant. Litigating Special Districts include Downey Unified School District, Elk Grove Unified School District, Kern High School District, Montezuma Fire Protection District (located in Stockton, California), Santa Barbara San Luis Obispo Regional Health Authority, Inland Empire Health Plan, Health Plan of San Joaquin, and LA Care Health Plan.
d) Plaintiff Subdivision means a Subdivision located in California, other than a Litigating Special District, that filed a lawsuit, on behalf of the Subdivision and/or through an official of the Subdivision on behalf of the People of the State of California, against one or more Opioid Defendants prior to October 1, 2020.

1 A parallel but separate agreement (the “CA Janssen Allocation Agreement”) will govern the allocation, distribution, and use of settlement fund payments under the Janssen Settlement Agreement. An eligible Subdivision may elect to participate in either the Distributor Settlement or the Janssen Settlement, or in both.

2 e) Opioid Defendant means any defendant (including but not limited to Johnson & Johnson, Janssen Pharmaceuticals, Inc., Purdue Pharma L.P., Cardinal Health, Inc., AmerisourceBergen Corporation, and McKesson Corporation) named in a lawsuit seeking damages, abatement, or other remedies related to or caused by the opioid public health crisis in any lawsuit brought by any state or local government on or before October 1, 2020.

3. General Terms

This agreement is subject to the requirements of the Distributor Settlement Agreement, as well as applicable law, and the Distributor Settlement Agreement governs over any inconsistent provision of this CA Distributor Allocation Agreement. Terms used in this CA Distributor Allocation Agreement have the same meaning as in the Distributor Settlement Agreement unless otherwise defined herein.

Pursuant to Section V(D)(1) of the Distributor Settlement Agreement, (a) all Settlement Fund payments will be used for Opioid Remediation, except as allowed by Section V(B)(2) of the Distributor Settlement Agreement; and (b) at least seventy percent (70%) of Settlement Fund payment amounts will be used solely for future Opioid Remediation.

4. State Allocation

The Settlement Fund payments to California,
2 pursuant to the Distributor Settlement Agreement,
shall be allocated as follows: 15% to the State Fund; 70% to the Abatement Accounts Fund; and 15% to the Subdivision Fund. For the avoidance of doubt, all funds allocated to California from the Settlement Fund shall be combined pursuant to this CA Distributor Allocation Agreement, and 15% of that total shall be allocated to the State of California (the “State of California Allocation”), 70% to the California Abatement Accounts Fund (“CA Abatement Accounts Fund”), and 15% to the California Subdivision Fund (“CA Subdivision Fund”).

A. State of California Allocation

Fifteen percent of the total Settlement Fund payments will be allocated to the State and used by the State for future Opioid Remediation.

B. CA Abatement Accounts Fund

i. Allocation of CA Abatement Accounts Funds

a) Seventy percent of the total Settlement Fund payments will be allocated to the CA Abatement Accounts Fund. The funds in the CA Abatement Accounts Fund will be

2 For purposes of clarity, use of the term “California” refers to the geographic territory of California and the state and its local governments therein. The term “State” or “State of California” refers to the State of California as a governmental unit.

3 allocated based on the allocation model developed in connection with the proposed negotiating class in the National Prescription Opiate Litigation (MDL No. 2804), as adjusted to reflect only those cities and counties that are eligible, based on population or litigation status, to become a CA Participating Subdivision. The percentage from the CA Abatement Accounts Fund allocated to each CA Participating Subdivision is set forth in Appendix 1 in the column entitled abatement percentage (the “Local Allocation”). For the avoidance of doubt, Litigating Special Districts and California towns, cities, and counties with a population less than 10,000 are not eligible to receive an allocation of CA Abatement Accounts Funds.

b) A CA Participating Subdivision that is a county, or a city and county, will be allocated its Local Allocation share as of the date on which it becomes a Participating Subdivision, and will receive payments as provided in the Distributor Settlement Agreement.

c) A CA Participating Subdivision that is a city will be allocated its Local Allocation share as of the date on which it becomes a Participating Subdivision. The Local Allocation share for a city that is a CA Participating Subdivision will be paid to the county in which the city is located, rather than to the city, so long as: (a) the county is a CA Participating Subdivision, and (b) the city has not advised the Settlement Fund Administrator that it requests direct payment at least 60 days prior to a Payment Date. A Local Allocation share allocated to a city but paid to a county is not required to be spent exclusively for abatement activities in that city, but will become part of the county’s share of the CA Abatement Accounts Funds, which will be used in accordance with Section 4.B.ii (Use of CA Abatement Accounts Funds) and reported on in accordance with Section 4.B.iii (CA Abatement Accounts Fund Oversight).

d) A city within a county that is a CA Participating Subdivision may opt in or out of direct payment at any time, and it may also elect direct payment of only a portion of its share, with the remainder going to the county, by providing notice to the Settlement Fund Administrator at least 60 days prior to a Payment Date. For purposes of this CA Distributor Allocation Agreement, the Cities of Los Angeles, Oakland, San Diego, San Jose and Eureka will be deemed to have elected direct payment if they become Participating Subdivisions.

e) The State will receive the Local Allocation share of any payment to the Settlement Fund that is attributable to a county or city that is eligible to become a CA Participating Subdivision, but that has not, as of the date of that payment to the Settlement Fund, become a Participating Subdivision.

f) Funds received by a CA Participating Subdivision, and not expended or encumbered within five years of receipt and in accordance with the Distributor Settlement Agreement and this CA Distributor Allocation Agreement shall be transferred to the State; provided however, that CA Participating Subdivisions have seven years to expend or encumber CA
Abatement Accounts Funds designated to support capital outlay projects before they must be transferred to the State. This provision shall not apply to the Cost Reimbursement Funds, which shall be controlled by Appendix 2.

4 ii. Use of CA Abatement Accounts Funds

a) The CA Abatement Accounts Funds will be used for future Opioid Remediation in one or more of the areas described in the List of Opioid Remediation Uses, which is Exhibit E to the Distributor Settlement Agreement.

b) In addition to this requirement, no less than 50% of the funds received by a CA Participating Subdivision from the Abatement Accounts Fund in each calendar year will be used for one or more of the following High Impact Abatement Activities:

(1) the provision of matching funds or operating costs for substance use disorder facilities within the Behavioral Health Continuum Infrastructure Program;

(2) creating new or expanded Substance Use Disorder (“SUD”) treatment infrastructure;

(3) addressing the needs of communities of color and vulnerable populations (including sheltered and unsheltered homeless populations) that are disproportionately impacted by SUD;

(4) diversion of people with SUD from the justice system into treatment, including by providing training and resources to first and early responders (sworn and non-sworn) and implementing best practices for outreach, diversion and deflection, employability, restorative justice, and harm reduction; and/or

(5) interventions to prevent drug addiction in vulnerable youth.

c) The California Department of Health Care Services (“DHCS”) may add to this list (but not delete from it) by designating additional High Impact Abatement Activities. DHCS will make reasonable efforts to consult with stakeholders, including the CA Participating Subdivisions, before adding additional High Impact Abatement Activities to this list.

d) For the avoidance of doubt, and subject to the requirements of the Distributor Settlement Agreement and applicable law, CA Participating Subdivisions may form agreements or ventures, or otherwise work in collaboration with, federal, state, local, tribal or private sector entities in pursuing Opioid Remediation activities funded from the CA Abatement Accounts Fund. Further, provided that all CA Abatement Accounts Funds are used for Opioid Remediation consistent with the Distributor Settlement Agreement and this CA Distributor Allocation Agreement, a county and any cities or towns within the county may agree to reallocate their respective shares of the CA Abatement Accounts Funds among themselves, provided that any direct distribution may only be to a CA Participating Subdivision and any CA Participating Subdivision must agree to their share being reallocated.

5 iii. CA Abatement Accounts Fund Oversight

a) Pursuant to Section 5 below, CA Participating Subdivisions receiving settlement funds must prepare and file reports annually regarding the use of those funds. DHCS may regularly review the reports prepared by CA Participating Subdivisions about the use of CA Abatement Accounts Funds for compliance with the Distributor Settlement Agreement and this CA Distributor Allocation Agreement.

b) If DHCS determines that a CA Participating Subdivision’s use of CA Abatement Accounts Funds is inconsistent with the Distributor Settlement Agreement or this CA Distributor Allocation Agreement, whether through review of reports or information from any other sources, DHCS shall send a request to meet and confer with the CA Participating Subdivision. The parties shall meet and confer in an effort to resolve the concern.

c) If the parties are unable to reach a resolution, DHCS may conduct an audit of the Subdivision’s use of the CA Abatement Accounts Funds within one year of the request to meet and confer, unless the parties mutually agree in writing to extend the meet and confer time frame.

d) If the concern still cannot be resolved, the State may bring a motion or action in the court where the State has filed its Consent Judgment to resolve the concern or otherwise enforce the requirements of the Distributor Settlement Agreement or this CA Distributor Allocation Agreement. However, in no case shall any audit be conducted, or motion be brought, as to a specific expenditure of funds, more than five years after the date on which the expenditure of the funds was reported to DHCS, in accordance with this agreement.

e) Notwithstanding the foregoing, this Agreement does not limit the statutory or constitutional authority of any state or local agency or official to conduct audits, investigations, or other oversight activities, or to pursue administrative, civil, or criminal enforcement actions.

C. CA Subdivision Fund

i. Fifteen percent of the total Settlement Fund payments will be allocated to the CA Subdivision Fund. All funds in the CA Subdivision Fund will be allocated among the Plaintiff Subdivisions that are Initial Participating Subdivisions. The funds will be used, subject to any limits imposed by the Distributor Settlement Agreement and this CA Distributor Allocation Agreement, to fund future Opioid Remediation and reimburse past opioid-related expenses, which may include fees and expenses related to litigation, and to pay the reasonable fees and expenses of the Special Master as set forth in Appendix 2.

6 The CA Subdivision Funds will be allocated as follows:

a) First, funds in the CA Subdivision Fund shall be used to pay the Special Master’s reasonable fees and expenses in accordance with the procedures and limitations set forth in Appendix 2 to this document;

b) Second, funds will be allocated to Plaintiff Subdivisions that are Initial Participating Subdivisions that have been awarded Costs, as defined by and in accordance with the procedures and limitations set forth in Appendix 2 to this document.

c) Funds remaining in the CA Subdivision Fund, which shall consist of no less than 50% of the total CA Subdivision Fund received in any year pursuant to Appendix 2, Section 2.c.v, will be distributed to Plaintiff Subdivisions that are Initial Participating Subdivisions, in relative proportion to the Local Allocation. These funds shall be used to fund future opioid-related projects and to reimburse past opioid-related expenses, which may include fees and expenses related to litigation against any Opioid Defendant.

D. Provision for State Back-Stop Agreement
On August 6, 2021, Judge Dan Polster of the U.S. District Court, Northern District of Ohio, Eastern Division, issued an order (ECF Docket Number 3814) (“MDL Fees Order”) in the National Prescription Opiate Litigation (MDL No. 2804) “cap[ping] all applicable contingent fee agreements at 15%.” Private counsel representing Plaintiff Subdivisions should seek its contingency fees and costs from the Attorney Fee Fund or Cost Funds under the Distributor Settlement Agreement and, if applicable, the Janssen Settlement Agreement.

A Plaintiff Subdivision may separately agree to use its share of the CA Subdivision Fund to pay for fees or costs incurred by its contingency-fee counsel (“State Back-Stop Agreement”), pursuant to Exhibit R, section I(R), of the Distributor Settlement Agreement and the MDL Fees Order, so long as such contingency fees do not exceed a total contingency fee of 15% of the total gross recovery of the Plaintiff Subdivision pursuant to the Distributor Settlement, and if applicable, the Janssen Settlement, inclusive of contingency fees from the national Attorney Fee Fund and this State Back-Stop Agreement. Before seeking fees or litigation costs and expenses from a State Back-Stop Agreement, private counsel representing Plaintiff Subdivisions must first seek contingency fees and costs from the Attorney Fee Fund or Cost Funds created under the Distributor Settlement Agreement and, if applicable, the Janssen Settlement Agreement. Further, private counsel may only seek reimbursement for litigation fees and costs that have not previously been reimbursed through prior settlements or judgments.

To effectuate a State Back-Stop Agreement pursuant to this section, an agreement in the form of Appendix 3 may be entered into by a Plaintiff Subdivision, private counsel, and the California Office of the Attorney General. The California Office of the Attorney General shall, upon the request of a Plaintiff Subdivision, execute any agreement executed by a Plaintiff Subdivision and its private counsel if it is in the form of Appendix 3. The California Office of the Attorney

7 General will also consider requests from Plaintiff Subdivisions to execute and enter into agreements presented in other forms.

For the avoidance of doubt, this agreement does not require a Plaintiff Subdivision to request or enter into a State Back-Stop Agreement, and no State Back-Stop Agreement shall impose any duty or obligation on the State of California or any of its agencies or officers, including without limitation the Attorney General.

5. State and Subdivision Reporting

a) DHCS will prepare an annual written report regarding the State’s use of funds from the settlement until those funds are fully expended and for one year thereafter. These reports will be made publicly available on the DHCS web site.

b) Each CA Participating Subdivision that receives payments of funds from the settlement will prepare written reports at least annually regarding the use of those funds, until those funds are fully expended and for one year thereafter. These reports will also include a certification that all funds that the CA Participating Subdivision has received through the settlement have been used in compliance with the Distributor Settlement Agreement and this CA Distributor Allocation Agreement. The report will be in a form reasonably determined by DHCS. Prior to specifying the form of the report DHCS will confer with representatives of the Plaintiff Subdivisions.

c) The State and all CA Participating Subdivisions receiving CA Abatement Accounts Funds will track all deposits and expenditures. Each such subdivision is responsible solely for the CA Abatement Accounts Funds it receives. A county is not responsible for oversight, reporting, or monitoring of CA Abatement Accounts Funds received by a city within that county that receives direct payment. Unless otherwise exempt, Subdivisions’ expenditures and uses of CA Abatement Accounts Funds and other Settlement Funds will be subject to the normal budgetary and expenditure process of the Subdivision.

d) Each Plaintiff Subdivision receiving CA Subdivision Funds will track all deposits and expenditures, as required by the Distributor Settlement Agreement and this CA Distributor Allocation Agreement. Among other things, Plaintiff Subdivisions using monies from the CA Subdivision Fund for purposes that do not qualify as Opioid Remediation must identify and include in their annual report, the amount and how such funds were used, including if used to pay attorneys’ fees, investigation costs, or litigation costs. Pursuant to Section V(B)(2) of the Distributor Settlement Agreement, such information must also be reported to the Settlement Fund Administrator and the Distributors.

e) In each year in which DHCS prepares an annual report DHCS will also host a meeting to discuss the annual report and the Opioid Remediation activities being carried out by the State and Participating Subdivisions.

8 6. Miscellaneous

a) The State or any CA Participating Subdivision may bring a motion or action in the court where the State has filed its Consent Judgment to enforce the requirements of this CA Distributor Allocation Agreement. Before filing such a motion or action the State will meet and confer with any CA Participating Subdivision that is the subject of the anticipated motion or action, and vice versa.

b) Except as provided in the Distributor Settlement Agreement, this CA Distributor Allocation Agreement is not enforceable by any party other than the State and the CA Participating Subdivisions. It does not confer any rights or remedies upon, and shall not be enforceable by, any third party.

c) Except as provided in the CA Distributor Allocation Agreement, if any provision of this agreement or the application thereof to any person, entity, or circumstance shall, to any extent, be invalid or unenforceable, the remainder of this agreement, or the application of such provision to persons, entities, or circumstances other than those as to which it is invalid or unenforceable, will not be affected thereby, and each other provision of this agreement will be valid and enforceable to the fullest extent permitted by law.

d) Except as provided in the Distributor Settlement Agreement, this agreement shall be governed by and interpreted in accordance with the laws of California.

APPENDIX 1

DISCLAIMER: The allocation percentages herein are estimates only and should not be relied on for decisions regarding legal rights, releases, waivers, or other decisions affecting current or potential legal claims. Percentages shown in the Plaintiff Subdivision Percentage column may change pursuant to Section 4.C. of the California State-Subdivision Agreement Regarding Distribution and Use of Settlement Funds—Distributor Settlement, whereas the percentages shown in the Abatement Percentage column should not change. Participating Subdivisions, underlying calculations, and the calculated allocation percentages are subject to change. Regarding the column herein entitled “Abatement Percentage,” pursuant to Section 4.B.e., the State of California will receive the Local Allocation share of any payment to the Settlement Fund that is attributable to a county or city that is eligible to become a CA Participating Subdivision, but that has not, as of the date of that payment to the Settlement Fund, become a Participating Subdivision.

Regarding the column herein entitled “Plaintiff Subdivision Percentage,” payments allocated to a Plaintiff Subdivision, which is not an Initial Participating Subdivision, will be re-allocated among the Plaintiff Subdivisions that are Initial Participating Subdivisions.

Regarding the column herein entitled “Abatement Percentage,” the annotation of “100%” refers to one-hundred percent (100%) of the California Abatement Account Funds received, pursuant to Section 4.B. Regarding the column herein entitled “Plaintiff Subdivision Percentage,” the annotation of “100%” refers to one-hundred percent (100%) of the California Subdivision Funds received, pursuant to Section 4.C. Regarding the column herein entitled “Weighted Allocation Percentage,” the annotation of “100%” refers to one- hundred percent (100%) of the combined and weighted allocation of the Abatement Percentage and the Plaintiff Subdivision Percentage.

APPENDIX 1
100.000% 100.000% 100.000%
Participating
Subdivision
Classification
Participating Subdivision County Abatement
Percentage
Plaintiff
Subdivision
Percentage
Weighted
Allcation
Percentage
County Alameda County Alameda 2.332% 2.853% 2.4237952%
City Alameda Alameda 0.069% 0.0570162%
City Albany Alameda 0.013% 0.0107768%
City Berkeley Alameda 0.152% 0.1249656%
City Dublin Alameda 0.033% 0.040% 0.0338810%
City Emeryville Alameda 0.023% 0.0185765%
City Fremont Alameda 0.108% 0.0888576%
City Hayward Alameda 0.117% 0.0966218%
City Livermore Alameda 0.054% 0.0446740%
City Newark Alameda 0.026% 0.0217626%
City Oakland Alameda 0.486% 0.595% 0.5055601%
City Piedmont Alameda 0.014% 0.0114064%
City Pleasanton Alameda 0.067% 0.0554547%
City San Leandro Alameda 0.039% 0.0321267%
City Union City Alameda 0.043% 0.0352484%
County Amador County Amador 0.226% 0.277% 0.2349885%
County Butte County Butte 1.615% 1.975% 1.6783178%
City Chico Butte 0.216% 0.264% 0.2246499%
City Oroville Butte 0.079% 0.0646595%
County Calaveras County Calaveras 0.226% 0.277% 0.2351644% County Colusa County Colusa 0.059% 0.0489221%
County Contra Costa County Contra Costa 2.102% 2.571% 2.1844585% City Antioch Contra Costa 0.037% 0.0301879%
City Brentwood Contra Costa 0.026% 0.0215339%
City Clayton Contra Costa 0.002% 0.0018060%
City Concord Contra Costa 0.055% 0.0456676%
City Danville Contra Costa 0.010% 0.0082255%
City El Cerrito Contra Costa 0.023% 0.0189024%
City Hercules Contra Costa 0.010% 0.0078273%
1 of 15
APPENDIX 1
Participating
Subdivision
Classification
Participating Subdivision County Abatement
Percentage
Plaintiff
Subdivision
Percentage
Weighted
Allcation
Percentage
City Lafayette Contra Costa 0.006% 0.0046030%
City Martinez Contra Costa 0.012% 0.0098593%
City Moraga Contra Costa 0.004% 0.0031007%
City Oakley Contra Costa 0.010% 0.0079416%
City Orinda Contra Costa 0.005% 0.0038157%
City Pinole Contra Costa 0.013% 0.0110909%
City Pittsburg Contra Costa 0.053% 0.0436369%
City Pleasant Hill Contra Costa 0.013% 0.0106309%
City Richmond Contra Costa 0.146% 0.1201444%
City San Pablo Contra Costa 0.018% 0.0148843%
City San Ramon Contra Costa 0.021% 0.0176459%
City Walnut Creek Contra Costa 0.026% 0.0212132%
County Del Norte County Del Norte 0.114% 0.140% 0.1189608% County El Dorado County El Dorado 0.768% 0.939% 0.7980034% City Placerville El Dorado 0.015% 0.0127642%
City South Lake Tahoe El Dorado 0.081% 0.0665456%
County Fresno County Fresno 1.895% 2.318% 1.9693410%
City Clovis Fresno 0.065% 0.0536211%
City Coalinga Fresno 0.012% 0.0098554%
City Fresno Fresno 0.397% 0.3270605%
City Kerman Fresno 0.005% 0.0042534%
City Kingsburg Fresno 0.008% 0.0066167%
City Mendota Fresno 0.002% 0.0019387%
City Orange Cove Fresno 0.004% 0.0035607%
City Parlier Fresno 0.008% 0.0069755%
City Reedley Fresno 0.012% 0.0098804%
City Sanger Fresno 0.018% 0.0146135%
City Selma Fresno 0.015% 0.0127537%
County Glenn County Glenn 0.107% 0.131% 0.1116978%
County Humboldt County Humboldt 1.030% 1.260% 1.0703185% 2 of 15
APPENDIX 1
Participating
Subdivision
Classification
Participating Subdivision County Abatement
Percentage
Plaintiff
Subdivision
Percentage
Weighted
Allcation
Percentage
City Arcata Humboldt 0.054% 0.0447660%
City Eureka Humboldt 0.117% 0.143% 0.1216284%
City Fortuna Humboldt 0.032% 0.0266837%
County Imperial County Imperial 0.258% 0.315% 0.2679006% City Brawley Imperial 0.011% 0.0087986%
City Calexico Imperial 0.019% 0.0152799%
City El Centro Imperial 0.158% 0.1302522%
City Imperial Imperial 0.006% 0.0048791%
County Inyo County Inyo 0.073% 0.089% 0.0754413%
County Kern County Kern 2.517% 3.079% 2.6159145%
City Arvin Kern 0.006% 0.0046425%
City Bakersfield Kern 0.212% 0.1747198%
City California City Kern 0.009% 0.0070820%
City Delano Kern 0.030% 0.0249316%
City McFarland Kern 0.003% 0.0025644%
City Ridgecrest Kern 0.015% 0.0120938%
City Shafter Kern 0.013% 0.0103417%
City Tehachapi Kern 0.009% 0.0073580%
City Wasco Kern 0.008% 0.0069861%
County Kings County Kings 0.293% 0.2413469%
City Avenal Kings 0.007% 0.0056335%
City Corcoran Kings 0.013% 0.0107032%
City Hanford Kings 0.027% 0.0226038%
City Lemoore Kings 0.016% 0.0131900%
County Lake County Lake 0.795% 0.6545389%
City Clearlake Lake 0.041% 0.050% 0.0426253%
City Lakeport Lake 0.021% 0.026% 0.0222964%
County Lassen County Lassen 0.319% 0.391% 0.3320610%
City Susanville Lassen 0.027% 0.0219295%
County Los Angeles County Los Angeles 13.896% 16.999% 14.4437559% 3 of 15
APPENDIX 1
Participating
Subdivision
Classification
Participating Subdivision County Abatement
Percentage
Plaintiff
Subdivision
Percentage
Weighted
Allcation
Percentage
City Agoura Hills Los Angeles 0.005% 0.0040024%
City Alhambra Los Angeles 0.042% 0.0343309%
City Arcadia Los Angeles 0.033% 0.0267718%
City Artesia Los Angeles 0.001% 0.0005100%
City Azusa Los Angeles 0.026% 0.0210857%
City Baldwin Park Los Angeles 0.027% 0.0218520%
City Bell Los Angeles 0.008% 0.0068783%
City Bellflower Los Angeles 0.002% 0.0014485%
City Bell Gardens Los Angeles 0.014% 0.0114301%
City Beverly Hills Los Angeles 0.065% 0.0534897%
City Burbank Los Angeles 0.100% 0.0823132%
City Calabasas Los Angeles 0.006% 0.0048948%
City Carson Los Angeles 0.019% 0.0159805%
City Cerritos Los Angeles 0.005% 0.0039682%
City Claremont Los Angeles 0.010% 0.0082584%
City Commerce Los Angeles 0.000% 0.0002971%
City Compton Los Angeles 0.044% 0.0361882%
City Covina Los Angeles 0.028% 0.0229127%
City Cudahy Los Angeles 0.001% 0.0006020%
City Culver City Los Angeles 0.055% 0.0449894%
City Diamond Bar Los Angeles 0.001% 0.0006993%
City Downey Los Angeles 0.052% 0.0429994%
City Duarte Los Angeles 0.003% 0.0027261%
City El Monte Los Angeles 0.031% 0.038% 0.0318985%
City El Segundo Los Angeles 0.033% 0.0268020%
City Gardena Los Angeles 0.034% 0.0278088%
City Glendale Los Angeles 0.166% 0.1366586%
City Glendora Los Angeles 0.016% 0.0134411%
City Hawaiian Gardens Los Angeles 0.005% 0.0040549%
City Hawthorne Los Angeles 0.050% 0.0407833%
4 of 15
APPENDIX 1
Participating
Subdivision
Classification
Participating Subdivision County Abatement
Percentage
Plaintiff
Subdivision
Percentage
Weighted
Allcation
Percentage
City Hermosa Beach Los Angeles 0.018% 0.0145307%
City Huntington Park Los Angeles 0.023% 0.0190667%
City Inglewood Los Angeles 0.059% 0.0489195%
City La Cañada Flintridge Los Angeles 0.003% 0.0025565% City Lakewood Los Angeles 0.005% 0.0039971%
City La Mirada Los Angeles 0.010% 0.0081572%
City Lancaster Los Angeles 0.045% 0.0369689%
City La Puente Los Angeles 0.002% 0.0012999%
City La Verne Los Angeles 0.024% 0.0194190%
City Lawndale Los Angeles 0.002% 0.0017731%
City Lomita Los Angeles 0.004% 0.0031940%
City Long Beach Los Angeles 0.439% 0.3614151%
City Los Angeles Los Angeles 2.715% 3.321% 2.8218811%
City Lynwood Los Angeles 0.016% 0.0134345%
City Malibu Los Angeles 0.002% 0.0019269%
City Manhattan Beach Los Angeles 0.032% 0.0260686%
City Maywood Los Angeles 0.004% 0.0035528%
City Monrovia Los Angeles 0.031% 0.0254455%
City Montebello Los Angeles 0.030% 0.0250670%
City Monterey Park Los Angeles 0.031% 0.0256677%
City Norwalk Los Angeles 0.031% 0.0258228%
City Palmdale Los Angeles 0.046% 0.0375827%
City Palos Verdes Estates Los Angeles 0.006% 0.0053102% City Paramount Los Angeles 0.011% 0.0091483%
City Pasadena Los Angeles 0.146% 0.1200524%
City Pico Rivera Los Angeles 0.022% 0.0183333%
City Pomona Los Angeles 0.111% 0.0911933%
City Rancho Palos Verdes Los Angeles 0.002% 0.0012645%
City Redondo Beach Los Angeles 0.062% 0.0506992%
City Rosemead Los Angeles 0.003% 0.0028260%
5 of 15
APPENDIX 1
Participating
Subdivision
Classification
Participating Subdivision County Abatement
Percentage
Plaintiff
Subdivision
Percentage
Weighted
Allcation
Percentage
City San Dimas Los Angeles 0.003% 0.0022016%
City San Fernando Los Angeles 0.013% 0.0104837%
City San Gabriel Los Angeles 0.018% 0.0147726%
City San Marino Los Angeles 0.009% 0.0073791%
City Santa Clarita Los Angeles 0.022% 0.0178167%
City Santa Fe Springs Los Angeles 0.031% 0.0257531%
City Santa Monica Los Angeles 0.158% 0.1298513%
City Sierra Madre Los Angeles 0.006% 0.0048646%
City Signal Hill Los Angeles 0.010% 0.0084884%
City South El Monte Los Angeles 0.005% 0.0039603%
City South Gate Los Angeles 0.020% 0.0166272%
City South Pasadena Los Angeles 0.012% 0.0095334%
City Temple City Los Angeles 0.005% 0.0039498%
City Torrance Los Angeles 0.112% 0.0919820%
City Walnut Los Angeles 0.006% 0.0047305%
City West Covina Los Angeles 0.049% 0.0404521%
City West Hollywood Los Angeles 0.013% 0.0108517%
City Whittier Los Angeles 0.032% 0.0260581%
County Madera County Madera 0.349% 0.427% 0.3630669%
City Chowchilla Madera 0.012% 0.0097332%
City Madera Madera 0.039% 0.0318441%
County Marin County Marin 0.564% 0.690% 0.5861325%
City Larkspur Marin 0.015% 0.0124697%
City Mill Valley Marin 0.020% 0.0168401%
City Novato Marin 0.028% 0.0229824%
City San Anselmo Marin 0.009% 0.0078062%
City San Rafael Marin 0.089% 0.0729823%
County Mariposa County Mariposa 0.084% 0.103% 0.0876131% County Mendocino County Mendocino 0.439% 0.536% 0.4558394% City Ukiah Mendocino 0.039% 0.0317153%
6 of 15
APPENDIX 1
Participating
Subdivision
Classification
Participating Subdivision County Abatement
Percentage
Plaintiff
Subdivision
Percentage
Weighted
Allcation
Percentage
County Merced County Merced 0.551% 0.674% 0.5724262%
City Atwater Merced 0.024% 0.0195846%
City Livingston Merced 0.006% 0.0045873%
City Los Banos Merced 0.020% 0.0165142%
City Merced Merced 0.061% 0.0500762%
County Modoc County Modoc 0.065% 0.080% 0.0678250%
County Mono County Mono 0.023% 0.029% 0.0242606%
County Monterey County Monterey 0.908% 1.111% 0.9437083% City Greenfield Monterey 0.006% 0.0050552%
City King City Monterey 0.005% 0.0037355%
City Marina Monterey 0.017% 0.0144098%
City Monterey Monterey 0.041% 0.0336540%
City Pacific Grove Monterey 0.009% 0.0074842%
City Salinas Monterey 0.094% 0.0776576%
City Seaside Monterey 0.023% 0.0191772%
City Soledad Monterey 0.007% 0.0060870%
County Napa County Napa 0.288% 0.352% 0.2994325%
City American Canyon Napa 0.017% 0.0136869%
City Napa Napa 0.078% 0.0642783%
County Nevada County Nevada 0.441% 0.539% 0.4579827%
City Grass Valley Nevada 0.024% 0.0197805%
City Truckee Nevada 0.003% 0.0023843%
County Orange County Orange 4.364% 5.339% 4.5363576%
City Aliso Viejo Orange 0.014% 0.0113841%
City Anaheim Orange 0.554% 0.678% 0.5759282%
City Brea Orange 0.086% 0.0708897%
City Buena Park Orange 0.087% 0.0714352%
City Costa Mesa Orange 0.124% 0.152% 0.1288366%
City Cypress Orange 0.033% 0.0271937%
City Dana Point Orange 0.001% 0.0005560%
7 of 15
APPENDIX 1
Participating
Subdivision
Classification
Participating Subdivision County Abatement
Percentage
Plaintiff
Subdivision
Percentage
Weighted
Allcation
Percentage
City Fountain Valley Orange 0.055% 0.0455980%
City Fullerton Orange 0.137% 0.168% 0.1425744%
City Garden Grove Orange 0.213% 0.1752482%
City Huntington Beach Orange 0.247% 0.302% 0.2568420%
City Irvine Orange 0.139% 0.170% 0.1442350%
City Laguna Beach Orange 0.047% 0.058% 0.0493043%
City Laguna Hills Orange 0.014% 0.0115457%
City Laguna Niguel Orange 0.001% 0.0007071%
City Laguna Woods Orange 0.001% 0.0006546%
City La Habra Orange 0.060% 0.073% 0.0621049%
City Lake Forest Orange 0.012% 0.0101249%
City La Palma Orange 0.012% 0.0095439%
City Los Alamitos Orange 0.008% 0.0069190%
City Mission Viejo Orange 0.014% 0.0117560%
City Newport Beach Orange 0.179% 0.1470134%
City Orange Orange 0.150% 0.1231320%
City Placentia Orange 0.029% 0.035% 0.0298912%
City Rancho Santa Margarita Orange 0.001% 0.0006296%
City San Clemente Orange 0.008% 0.010% 0.0086083%
City San Juan Capistrano Orange 0.008% 0.0065510%
City Santa Ana Orange 0.502% 0.614% 0.5213866%
City Seal Beach Orange 0.020% 0.0165891%
City Stanton Orange 0.035% 0.0291955%
City Tustin Orange 0.073% 0.0600341%
City Westminster Orange 0.104% 0.127% 0.1082721%
City Yorba Linda Orange 0.044% 0.0362223%
County Placer County Placer 1.045% 1.278% 1.0861002%
City Auburn Placer 0.017% 0.0141114%
City Lincoln Placer 0.031% 0.0255599%
City Rocklin Placer 0.076% 0.0625485%
8 of 15
APPENDIX 1
Participating
Subdivision
Classification
Participating Subdivision County Abatement
Percentage
Plaintiff
Subdivision
Percentage
Weighted
Allcation
Percentage
City Roseville Placer 0.196% 0.1616559%
County Plumas County Plumas 0.205% 0.251% 0.2128729%
County Riverside County Riverside 4.534% 5.547% 4.7128296% City Banning Riverside 0.017% 0.0143848%
City Beaumont Riverside 0.021% 0.0171135%
City Blythe Riverside 0.012% 0.0096714%
City Canyon Lake Riverside 0.000% 0.0001761%
City Cathedral City Riverside 0.067% 0.0553614%
City Coachella Riverside 0.021% 0.0173054%
City Corona Riverside 0.147% 0.1207083%
City Desert Hot Springs Riverside 0.024% 0.0200433%
City Eastvale Riverside 0.000% 0.0002747%
City Hemet Riverside 0.051% 0.0421792%
City Indio Riverside 0.056% 0.0457794%
City Jurupa Valley Riverside 0.001% 0.0008991%
City Lake Elsinore Riverside 0.021% 0.0172949%
City La Quinta Riverside 0.063% 0.0516732%
City Menifee Riverside 0.032% 0.0260909%
City Moreno Valley Riverside 0.137% 0.1130348%
City Murrieta Riverside 0.048% 0.059% 0.0497423%
City Norco Riverside 0.016% 0.0134542%
City Palm Desert Riverside 0.083% 0.0682465%
City Palm Springs Riverside 0.076% 0.0629862%
City Perris Riverside 0.009% 0.0076774%
City Rancho Mirage Riverside 0.052% 0.0431098%
City Riverside Riverside 0.268% 0.2206279%
City San Jacinto Riverside 0.010% 0.0085936%
City Temecula Riverside 0.022% 0.0180086%
City Wildomar Riverside 0.008% 0.0062500%
County Sacramento County Sacramento 3.797% 4.645% 3.9465887% 9 of 15
APPENDIX 1
Participating
Subdivision
Classification
Participating Subdivision County Abatement
Percentage
Plaintiff
Subdivision
Percentage
Weighted
Allcation
Percentage
City Citrus Heights Sacramento 0.057% 0.0465312%
City Elk Grove Sacramento 0.130% 0.1066994%
City Folsom Sacramento 0.108% 0.0890850%
City Galt Sacramento 0.017% 0.0143704%
City Rancho Cordova Sacramento 0.008% 0.0067679%
City Sacramento Sacramento 0.721% 0.882% 0.7496530%
County San Benito County San Benito 0.106% 0.130% 0.1101417% City Hollister San Benito 0.027% 0.0225355%
County San Bernardino County San Bernardino 3.259% 3.987% 3.3878124% City Adelanto San Bernardino 0.008% 0.0066640%
City Apple Valley San Bernardino 0.025% 0.0207360%
City Barstow San Bernardino 0.015% 0.0122056%
City Chino San Bernardino 0.064% 0.0525893%
City Chino Hills San Bernardino 0.001% 0.0006388%
City Colton San Bernardino 0.031% 0.0253443%
City Fontana San Bernardino 0.112% 0.0920543%
City Grand Terrace San Bernardino 0.006% 0.0051051%
City Hesperia San Bernardino 0.035% 0.0291522%
City Highland San Bernardino 0.004% 0.0029061%
City Loma Linda San Bernardino 0.009% 0.0071188%
City Montclair San Bernardino 0.039% 0.0322108%
City Ontario San Bernardino 0.179% 0.1472934%
City Rancho Cucamonga San Bernardino 0.084% 0.0689431%
City Redlands San Bernardino 0.057% 0.0469150%
City Rialto San Bernardino 0.073% 0.0603206%
City San Bernardino San Bernardino 0.178% 0.1461880%
City Twentynine Palms San Bernardino 0.002% 0.0012605%
City Upland San Bernardino 0.052% 0.0424460%
City Victorville San Bernardino 0.033% 0.0269400%
City Yucaipa San Bernardino 0.016% 0.0128772%
10 of 15
APPENDIX 1
Participating
Subdivision
Classification
Participating Subdivision County Abatement
Percentage
Plaintiff
Subdivision
Percentage
Weighted
Allcation
Percentage
City Yucca Valley San Bernardino 0.003% 0.0021228%
County San Diego County San Diego 5.706% 6.980% 5.9309748% City Carlsbad San Diego 0.128% 0.1050485%
City Chula Vista San Diego 0.189% 0.231% 0.1961456%
City Coronado San Diego 0.044% 0.0359095%
City El Cajon San Diego 0.113% 0.0933582%
City Encinitas San Diego 0.061% 0.074% 0.0630289%
City Escondido San Diego 0.145% 0.1192204%
City Imperial Beach San Diego 0.014% 0.0118283%
City La Mesa San Diego 0.055% 0.068% 0.0575593%
City Lemon Grove San Diego 0.022% 0.0183911%
City National City San Diego 0.080% 0.0656808%
City Oceanside San Diego 0.213% 0.1753428%
City Poway San Diego 0.062% 0.0511040%
City San Diego San Diego 1.975% 2.416% 2.0531169%
City San Marcos San Diego 0.089% 0.0733897%
City Santee San Diego 0.033% 0.0268401%
City Solana Beach San Diego 0.017% 0.0138564%
City Vista San Diego 0.052% 0.0425144%
Consolidated San Francisco San Francisco 3.026% 3.702% 3.1457169% County San Joaquin County San Joaquin 1.680% 2.055% 1.7460399% City Lathrop San Joaquin 0.009% 0.0075394%
City Lodi San Joaquin 0.053% 0.0439484%
City Manteca San Joaquin 0.054% 0.0443454%
City Ripon San Joaquin 0.013% 0.0104219%
City Stockton San Joaquin 0.313% 0.383% 0.3256176%
City Tracy San Joaquin 0.084% 0.0692047%
County San Luis Obispo County San Luis Obispo 0.816% 0.999% 0.8484126% City Arroyo Grande San Luis Obispo 0.024% 0.0199053%
City Atascadero San Luis Obispo 0.029% 0.0240680%
11 of 15
APPENDIX 1
Participating
Subdivision
Classification
Participating Subdivision County Abatement
Percentage
Plaintiff
Subdivision
Percentage
Weighted
Allcation
Percentage
City El Paso de Robles (Paso Robles) San Luis Obispo 0.043% 0.0353456% City Grover Beach San Luis Obispo 0.017% 0.0137881%
City Morro Bay San Luis Obispo 0.020% 0.0160922%
City San Luis Obispo San Luis Obispo 0.077% 0.0637841%
County San Mateo County San Mateo 1.074% 1.313% 1.1159599% City Belmont San Mateo 0.021% 0.0169860%
City Burlingame San Mateo 0.019% 0.0152537%
City Daly City San Mateo 0.044% 0.0363880%
City East Palo Alto San Mateo 0.013% 0.0103982%
City Foster City San Mateo 0.020% 0.0166101%
City Half Moon Bay San Mateo 0.004% 0.0031638%
City Hillsborough San Mateo 0.013% 0.0110029%
City Menlo Park San Mateo 0.015% 0.0126209%
City Millbrae San Mateo 0.013% 0.0105836%
City Pacifica San Mateo 0.016% 0.0130625%
City Redwood City San Mateo 0.056% 0.0463511%
City San Bruno San Mateo 0.021% 0.0172161%
City San Carlos San Mateo 0.013% 0.0108885%
City San Mateo San Mateo 0.052% 0.0425841%
City South San Francisco San Mateo 0.043% 0.0353943%
County Santa Barbara County Santa Barbara 1.132% 1.385% 1.1768968% City Carpinteria Santa Barbara 0.001% 0.0008938%
City Goleta Santa Barbara 0.004% 0.0028969%
City Lompoc Santa Barbara 0.047% 0.0389379%
City Santa Barbara Santa Barbara 0.122% 0.1004559%
City Santa Maria Santa Barbara 0.058% 0.0479179%
County Santa Clara County Santa Clara 2.404% 2.941% 2.4987553% City Campbell Santa Clara 0.014% 0.0112566%
City Cupertino Santa Clara 0.008% 0.0066824%
City Gilroy Santa Clara 0.025% 0.0202891%
12 of 15
APPENDIX 1
Participating
Subdivision
Classification
Participating Subdivision County Abatement
Percentage
Plaintiff
Subdivision
Percentage
Weighted
Allcation
Percentage
City Los Altos Santa Clara 0.013% 0.0103338%
City Los Gatos Santa Clara 0.013% 0.0103220%
City Milpitas Santa Clara 0.036% 0.0298120%
City Morgan Hill Santa Clara 0.015% 0.0124619%
City Mountain View Santa Clara 0.041% 0.0334608%
City Palo Alto Santa Clara 0.039% 0.0323080%
City San Jose Santa Clara 0.294% 0.360% 0.3054960%
City Santa Clara Santa Clara 0.067% 0.0549723%
City Saratoga Santa Clara 0.004% 0.0034161%
City Sunnyvale Santa Clara 0.053% 0.0434069%
County Santa Cruz County Santa Cruz 0.783% 0.957% 0.8135396% City Capitola Santa Cruz 0.020% 0.0168191%
City Santa Cruz Santa Cruz 0.143% 0.1180348%
City Scotts Valley Santa Cruz 0.015% 0.0126525%
City Watsonville Santa Cruz 0.063% 0.0520136%
County Shasta County Shasta 1.095% 1.339% 1.1380191%
City Anderson Shasta 0.024% 0.0198896%
City Redding Shasta 0.284% 0.2334841%
City Shasta Lake Shasta 0.004% 0.0031993%
County Siskiyou County Siskiyou 0.228% 0.279% 0.2373393% County Solano County Solano 0.760% 0.6260795%
City Benicia Solano 0.031% 0.0253903%
City Dixon Solano 0.016% 0.0130849%
City Fairfield Solano 0.109% 0.0897317%
City Suisun City Solano 0.021% 0.0176183%
City Vacaville Solano 0.119% 0.0976497%
City Vallejo Solano 0.167% 0.1373644%
County Sonoma County Sonoma 1.218% 1.490% 1.2661290%
City Healdsburg Sonoma 0.032% 0.0266929%
City Petaluma Sonoma 0.081% 0.0667507%
13 of 15
APPENDIX 1
Participating
Subdivision
Classification
Participating Subdivision County Abatement
Percentage
Plaintiff
Subdivision
Percentage
Weighted
Allcation
Percentage
City Rohnert Park Sonoma 0.041% 0.0340759%
City Santa Rosa Sonoma 0.184% 0.1519070%
City Sonoma Sonoma 0.022% 0.0183438%
City Windsor Sonoma 0.016% 0.0129298%
County Stanislaus County Stanislaus 1.722% 1.4182273%
City Ceres Stanislaus 0.041% 0.0340260%
City Modesto Stanislaus 0.217% 0.1788759%
City Newman Stanislaus 0.006% 0.0046964%
City Oakdale Stanislaus 0.018% 0.0145531%
City Patterson Stanislaus 0.015% 0.0126590%
City Riverbank Stanislaus 0.010% 0.0085699%
City Turlock Stanislaus 0.065% 0.0531966%
County Sutter County Sutter 0.306% 0.374% 0.3179548%
City Yuba City Sutter 0.074% 0.0606242%
County Tehama County Tehama 0.213% 0.261% 0.2216654%
City Red Bluff Tehama 0.014% 0.0117771%
County Trinity County Trinity 0.082% 0.101% 0.0855476%
County Tulare County Tulare 0.809% 0.990% 0.8410949%
City Dinuba Tulare 0.014% 0.0116929%
City Exeter Tulare 0.004% 0.0032479%
City Farmersville Tulare 0.003% 0.0027879%
City Lindsay Tulare 0.007% 0.0057111%
City Porterville Tulare 0.021% 0.0171845%
City Tulare Tulare 0.037% 0.0302273%
City Visalia Tulare 0.066% 0.0545872%
County Tuolumne County Tuolumne 0.486% 0.594% 0.5047621% County Ventura County Ventura 2.192% 2.681% 2.2781201%
City Camarillo Ventura 0.002% 0.0012815%
City Fillmore Ventura 0.002% 0.0020294%
City Moorpark Ventura 0.008% 0.0067337%
14 of 15
APPENDIX 1
Participating
Subdivision
Classification
Participating Subdivision County Abatement
Percentage
Plaintiff
Subdivision
Percentage
Weighted
Allcation
Percentage
City Oxnard Ventura 0.156% 0.190% 0.1617338%
City Port Hueneme Ventura 0.021% 0.0174145%
City San Buenaventura (Ventura) Ventura 0.085% 0.0702181% City Santa Paula Ventura 0.014% 0.0119072%
City Simi Valley Ventura 0.065% 0.0533043%
City Thousand Oaks Ventura 0.022% 0.0179902%
County Yolo County Yolo 0.357% 0.437% 0.3713319%
City Davis Yolo 0.055% 0.0451747%
City West Sacramento Yolo 0.066% 0.0544321%
City Woodland Yolo 0.058% 0.0477904%
County Yuba County Yuba 0.214% 0.262% 0.2225679%
City Marysville Yuba 0.014% 0.0112079%
15 of 15

1 APPENDIX 2

Cost Reimbursement Procedure

1. Additional defined terms:

a) Costs means the reasonable amounts paid for the attorney and other City Attorney and County Counsel staff time for individuals employed by a Plaintiff Subdivision at the contractual rate, inclusive of benefits and overhead, together with amounts paid for court reporters, experts, copying, electronic research, travel, vendors, and the like, which were paid or incurred (i) prior to July 21, 2021 in litigation against any Opioid Defendant and/or (ii) in negotiating and drafting this CA Distributor Allocation Agreement. Costs does not include attorneys’ fees, costs, or expenses incurred by private contingency fee counsel. No part of the CA Abatement Accounts Fund will be used to reimburse Costs.

b) First Claims Date means October 1, 2023 or when all applications for reimbursement of Costs, in whole or in part, from funds available under Section X and Exhibit R of the Distributor Settlement Agreement or Section XI and Exhibit R of the Janssen Settlement Agreement, have been finally determined under the provisions of those agreements, whichever comes first.

c) Special Master means a retired judicial officer or former public lawyer, not presently employed or retained by a Plaintiff Subdivision, who will aggregate, review, and determine the reasonable Costs to be awarded to each Plaintiff Subdivision that submits a claim for reimbursement of Costs. The Special Master will be selected by a majority vote of the votes cast by Plaintiff Subdivisions, with each such subdivision having one vote.

d) Plaintiff Subdivision Committee means the committee of Plaintiff Subdivisions that will review and approve the invoices submitted by the Special Master reflecting his or her reasonable time and expenses.

2. Cost Reimbursement to Plaintiff Subdivision

a) Purpose. Substantial resources have been expended to hold Opioid Defendants accountable for creating and profiting from the opioid crisis, and this effort has been a significant catalyst in creating a National Opioid Settlement with Distributors, Johnson & Johnson, and others.

b) Claims Procedure.

i. If a Plaintiff Subdivision is eligible to seek reimbursement of Costs, in whole or in part, from funds available under Section X or Exhibit R of the Distributor Settlement Agreement or Section XI or Exhibit R of the Janssen Settlement Agreement, it must first make a timely application for reimbursement from such funds. To allow sufficient time for determination of those applications, no claim for

2 Costs to the CA Subdivision Fund under this Agreement may be made before the First Claims Date.

ii. A Plaintiff Subdivision that wishes to be reimbursed from the CA Subdivision Fund must submit a claim to the Special Master no later than forty-five (45) days after the First Claims Date. The Special Master will then compile and redistribute the aggregated claim totals for each Plaintiff Subdivision via email to representatives of all the Plaintiff Subdivisions. A claim for attorney and staff time must list, for each attorney or staff member included in the claim, the following information: name, title, total hours claimed, hourly rate (including, if sought, benefits and share of overhead), and narrative summarizing the general nature of the work performed by the attorney or staff member. For reimbursement of “hard” costs, the subdivision may aggregate across a category (e.g., total for travel costs). It is the intention of the Plaintiff Subdivisions that submission of documents related to reimbursement of Costs does not waive any attorney-client privilege or exemptions to the California Public Records Act.

iii. The Special Master may request, at his or her sole option, additional documents or details to assist in the final award of Costs.

iv. The Special Master will review claims for reasonableness and will notify each Plaintiff Subdivision of the final determination of its claim, and will provide a list of all final awards to all Plaintiff Subdivisions by email or, upon request, via First Class U.S. Mail. Any Plaintiff Subdivision may ask the Special Master to reconsider any final award within twenty-one (21) days. The Special Master will make a final determination on any such reconsideration request within thirty (30) days of receipt.

v. Any decision of the Special Master is final and binding, and will be considered under the California Arbitration Act, Code of Civil Procedure section 1280 et seq. as a final arbitration award. Nothing in this agreement is intended to expand the scope of judicial review of the final award for errors of fact or law, and the Parties agree that they may only seek to vacate the award if clear and convincing evidence demonstrates one of the factors set forth in Code of Civil Procedure, section 1286.2, subdivision (a). Plaintiff Subdivisions will have fourteen (14) days after all final awards are made, together with any final determination of a request for reconsideration, to seek review in the Superior Court of California, pursuant to Code of Civil Procedure, section 1285, where the State has filed its Consent Judgment.

vi. The Special Master will prepare a report of Costs that includes his or her fees and expenses at least ninety (90) days before the Payment Date for each Annual Payment. The Special Master’s preparation of a report of Costs does not discharge a Plaintiff Subdivision’s reporting requirement under Section V.B.2 of the Distributor Agreement.

vii. A member of the Plaintiff Subdivision Committee, which is a CA Participating Subdivision, will submit to the Settlement Fund Administrator and the Distributors a

3 report of the fees and expenses incurred by the Special Master pursuant to Section V.B.2 of the Distributor Agreement.

c) Claims Priority and Limitation.

i. The Special Master will submit invoices for compensation of reasonable fees and expenses to the Plaintiff Subdivision Committee no later than ninety (90) days prior to the Payment Date for each Annual Payment. The Plaintiff Subdivision Committee will promptly review and, if reasonable, approve the Special Master’s invoice for compensation. The Plaintiff Subdivision Committee will submit approved invoices to the Settlement Fund Administrator for payment. The Special Master’s approved invoices have priority and will be paid first from the CA Subdivision Fund before any award of Costs, subject to the limitation in Section 2.c.v below.

ii. Final Awards of Costs that do not exceed seventy-five thousand dollars ($75,000.00) will be paid next in priority after the Special Master’s approved invoices.

iii. Final Awards of Costs in excess of seventy-five thousand dollars ($75,000.00) will be paid proportionally from the funds remaining in that year’s Annual Payment.

iv. Any claim for Costs that is not paid in full will be allocated against the next year’s distribution from the CA Subdivision Fund, until all approved claims for Costs are paid in full.

v. In no event will more than 50% of the total CA Subdivision Fund received in any year be used to pay Costs or the Special Master’s approved invoices.

vi. In no event shall more than $28 million of the total CA Subdivision Funds paid pursuant to the Distributor Settlement Agreement and the Janssen Settlement Agreement be used to pay Costs.

d) Collateral Source Payments and Third-Party Settlement.

i. In the event a Plaintiff Subdivision is awarded compensation, in whole or in part, by any source of funds created as a result of litigation against an Opioid Defendant for its reasonable Costs, it will reduce its claim for Costs from the CA Subdivision Fund by that amount. If a Plaintiff Subdivision has already received a final award of Costs from the CA Subdivision Fund, it will repay the fund up to the prior award of Costs via a payment to the Settlement Fund Administrator or notify the Settlement Fund Administrator that its allocation from the next and subsequent Annual Payments should be reduced accordingly. If the Plaintiff Subdivision is repaying any prior award of Costs, that repayment will occur as soon as is feasible after the Plaintiff Subdivision’s receipt of Cost funds from the collateral source, but no more than 90 days after its receipt from the collateral source. The Settlement Fund Administrator will add any repaid Costs to the CA Subdivision Fund.

4 ii. In the event a Plaintiff Subdivision reaches a monetary settlement or compromise against any Opioid Defendant outside of the National Opioid Settlement, the monetary portion of such settlement, net of fees paid to outside contingency fee counsel and of funds earmarked strictly for abatement, will be credited against its Costs and the subdivision will be ineligible to recover those credited Costs from the CA Subdivision Fund. Plaintiff Subdivisions negotiating monetary settlements or compromises against any Opioid Defendant outside of the National Opioid Settlement will negotiate for funds to repay any Costs it previously received from the CA Subdivision Fund or for Costs it otherwise might be eligible to claim from the CA Subdivision Fund. If such a settlement is paid after all final approved claims for Costs by all Plaintiff Subdivisions are satisfied in full, the settling subdivision will reimburse the CA Subdivision Fund in that amount by making payment to the Settlement Fund Administrator to add to the CA Subdivision Fund in a manner consistent with the repayments described in section 2.d.i above.

APPENDIX 3

CALIFORNIA-SUBDIVISION BACKSTOP AGREEMENT

On August 6, 2021, Judge Polster of the US District Court for the Northern District of Ohio issued an Order (the Order), docket number 3814, in In Re National Prescription Opiate Litigation, MDL 2804, addressing contingent attorney fee contracts between political subdivisions eligible to participate in the Distributors Settlement and their counsel.

In light of the Order, and at the request of [SUBDIVISION], the [SUBDIVISION], its counsel [COUNSEL], and the California Attorney General, on behalf of the State of California, are entering into this California-Subdivision Backstop Agreement (Backstop Agreement).

[SUBDIVISION] and [COUNSEL] intend this Backstop Agreement to constitute a State Back- Stop Agreement as that term is used in the Order and in Exhibit R (Agreement on Attorneys’ Fees, Expenses and Costs) of the Distributor Settlement Agreement.

Pursuant to this Backstop Agreement, [SUBDIVISION] may, subject to the limitations of the Distributor Settlement Agreement and CA Distributor Allocation Agreement, as well as any other limitations imposed by law, use funds that it receives from the Distributor Settlement CA Subdivision Fund to pay a contingent fee to [COUNSEL]. Any such payment from [SUBDIVISION] to [COUNSEL], together with any contingency fees that [COUNSEL] may receive from the national Attorney Fee Fund, will not exceed a total contingency fee of [PERCENTAGE NOT TO EXCEED 15%] of the total gross recovery of [SUBDIVISION] from the Distributors Settlement.

[COUNSEL] certify that they first sought fees and costs from the Attorney Fee Fund created under the Distributor Settlement Agreement before seeking or accepting payment under this backstop agreement. [COUNSEL] further certify that they are not seeking and will not accept payment under this backstop agreement of any litigation fees or costs that have been reimbursed through prior settlements or judgments.

The Attorney General is executing this agreement solely because the definition of “State Back- Stop Agreement” in Exhibit R of the Distributor Settlement Agreement requires such agreements to be between “a Settling State” and private counsel for a participating subdivision. Neither the California Attorney General nor the State of California have any obligations under this Backstop Agreement, and this Backstop Agreement does not require the payment of any state funds to [SUBDIVISION], [COUNSEL], or any other party.

[DATE] [SUBDIVISION SIGNATURE BLOCK]

[DATE] [COUNSEL SIGNATURE BLOCK]

[DATE] [ATTORNEY GENERAL SIGNATURE BLOCK]

EXHIBIT 4

1 Proposed California State-Subdivision Agreement
Regarding Distribution and Use of
Settlement Funds – Janssen Settlement

1. Introduction

Pursuant to the Janssen Settlement Agreement, dated as of July 21, 2021, and any revision thereto (the “Janssen Settlement Agreement”), including Section VI and Exhibit O, the State of California proposes this agreement (the “CA Janssen Allocation Agreement”) to govern the allocation, distribution, and use of Settlement Fund payments made to California pursuant to Sections V and VI of the Janssen Settlement Agreement.1 For the avoidance of doubt, this agreement does not apply to payments made pursuant to Sections X or XI of the Janssen Settlement Agreement.

Pursuant to Exhibit O, Paragraph 4, of the Janssen Settlement Agreement, acceptance of this CA Janssen Allocation Agreement is a requirement to be an Initial Participating Subdivision.

2. Definitions

a) CA Participating Subdivision means a Participating Subdivision that is also (a) a Plaintiff Subdivision and/or (b) a Primary Subdivision with a population equal to or greater than 10,000. For the avoidance of doubt, eligible CA Participating Subdivisions are those California subdivisions listed in Exhibit C (excluding Litigating Special Districts) and/or Exhibit I to the Janssen Settlement Agreement. b) Distributor Settlement Agreement means the Distributor Settlement Agreement dated July 21, 2021, and any revision thereto.
c) CA Litigating Special District means a Litigating Special District located in California. CA Litigating Special Districts include Downey Unified School District, Elk Grove Unified School District, Kern High School District, Montezuma Fire Protection District (located in Stockton, California), Santa Barbara San Luis Obispo Regional Health Authority, Inland Empire Health Plan, Health Plan of San Joaquin, and LA Care Health Plan.
d) Plaintiff Subdivision means a Subdivision located in California, other than a CA Litigating Special District, that filed a lawsuit, on behalf of the Subdivision and/or through an official of the Subdivision on behalf of the People of the State of California, against one or more Opioid Defendants prior to October 1, 2020. e) Opioid Defendant means any defendant (including but not limited to Johnson & Johnson, Janssen Pharmaceuticals, Inc., Purdue Pharma L.P., Cardinal Health, Inc.,

1 A parallel but separate agreement (the “CA Distributor Allocation Agreement”) will govern the allocation, distribution, and use of settlement fund payments under the Distributor Settlement Agreement. An eligible Subdivision may elect to participate in either the Distributor Settlement or the Janssen Settlement, or in both.

2 AmerisourceBergen Corporation, and McKesson Corporation) named in a lawsuit seeking damages, abatement, or other remedies related to or caused by the opioid public health crisis in any lawsuit brought by any state or local government on or before October 1, 2020.

3. General Terms

This agreement is subject to the requirements of the Janssen Settlement Agreement, as well as applicable law, and the Janssen Settlement Agreement governs over any inconsistent provision of this CA Janssen Allocation Agreement. Terms used in this CA Janssen Allocation Agreement have the same meaning as in the Janssen Settlement Agreement unless otherwise defined herein.

Pursuant to Section VI(D)(1) of the Janssen Settlement Agreement, (a) all Settlement Fund payments will be used for Opioid Remediation, except as allowed by Section VI(B)(2) of the Janssen Settlement Agreement; and (b) at least seventy percent (70%) of Settlement Fund payment amounts will be used solely for future Opioid Remediation.

4. State Allocation

The Settlement Fund payments to California,
2 pursuant to the Janssen Settlement Agreement,
shall be allocated as follows: 15% to the State Fund; 70% to the Abatement Accounts Fund; and 15% to the Subdivision Fund. For the avoidance of doubt, all funds allocated to California from the Settlement Fund shall be combined pursuant to this CA Janssen Allocation Agreement, and 15% of that total shall be allocated to the State of California (the “State of California Allocation”), 70% to the California Abatement Accounts Fund (“CA Abatement Accounts Fund”), and 15% to the California Subdivision Fund (“CA Subdivision Fund”).

A. State of California Allocation

Fifteen percent of the total Settlement Fund payments will be allocated to the State and used by the State for future Opioid Remediation.

B. CA Abatement Accounts Fund

i. Allocation of CA Abatement Accounts Funds

a) Seventy percent of the total Settlement Fund payments will be allocated to the CA Abatement Accounts Fund. The funds in the CA Abatement Accounts Fund will be allocated based on the allocation model developed in connection with the proposed negotiating class in the National Prescription Opiate Litigation (MDL No. 2804), as adjusted to reflect only those cities and counties that are eligible, based on population or litigation status, to become a CA Participating Subdivision. The percentage from the CA

2 For purposes of clarity, use of the term “California” refers to the geographic territory of California and the state and its local governments therein. The term “State” or “State of California” refers to the State of California as a governmental unit.

3 Abatement Accounts Fund allocated to each CA Participating Subdivision is set forth in Appendix 1 in the column entitled abatement percentage (the “Local Allocation”). For the avoidance of doubt, CA Litigating Special Districts and California towns, cities, and counties with a population less than 10,000 are not eligible to receive an allocation of CA Abatement Accounts Funds.

b) A CA Participating Subdivision that is a county, or a city and county, will be allocated its Local Allocation share as of the date on which it becomes a Participating Subdivision, and will receive payments as provided in the Janssen Settlement Agreement.

c) A CA Participating Subdivision that is a city will be allocated its Local Allocation share as of the date on which it becomes a Participating Subdivision. The Local Allocation share for a city that is a CA Participating Subdivision will be paid to the county in which the city is located, rather than to the city, so long as: (a) the county is a CA Participating Subdivision, and (b) the city has not advised the Settlement Fund Administrator that it requests direct payment at least 60 days prior to a Payment Date. A Local Allocation share allocated to a city but paid to a county is not required to be spent exclusively for abatement activities in that city, but will become part of the county’s share of the CA Abatement Accounts Funds, which will be used in accordance with Section 4.B.ii (Use of CA Abatement Accounts Funds) and reported on in accordance with Section 4.B.iii (CA Abatement Accounts Fund Oversight).

d) A city within a county that is a CA Participating Subdivision may opt in or out of direct payment at any time, and it may also elect direct payment of only a portion of its share, with the remainder going to the county, by providing notice to the Settlement Fund Administrator at least 60 days prior to a Payment Date. For purposes of this CA Janssen Allocation Agreement, the Cities of Los Angeles, Oakland, San Diego, San Jose and Eureka will be deemed to have elected direct payment if they become Participating Subdivisions.

e) The State will receive the Local Allocation share of any payment to the Settlement Fund that is attributable to a county or city that is eligible to become a CA Participating Subdivision, but that has not, as of the date of that payment to the Settlement Fund, become a Participating Subdivision.

f) Funds received by a CA Participating Subdivision, and not expended or encumbered within five years of receipt and in accordance with the Janssen Settlement Agreement and this CA Janssen Allocation Agreement shall be transferred to the State; provided however, that CA Participating Subdivisions have seven years to expend or encumber CA Abatement Accounts Funds designated to support capital outlay projects before they must be transferred to the State. This provision shall not apply to the Cost Reimbursement Funds, which shall be controlled by Appendix 2.

4 ii. Use of CA Abatement Accounts Funds

a) The CA Abatement Accounts Funds will be used for future Opioid Remediation in one or more of the areas described in the List of Opioid Remediation Uses, which is Exhibit E to the Janssen Settlement Agreement.

b) In addition to this requirement, no less than 50% of the funds received by a CA Participating Subdivision from the Abatement Accounts Fund in each calendar year will be used for one or more of the following High Impact Abatement Activities:

(1) the provision of matching funds or operating costs for substance use disorder facilities within the Behavioral Health Continuum Infrastructure Program;

(2) creating new or expanded Substance Use Disorder (“SUD”) treatment infrastructure;

(3) addressing the needs of communities of color and vulnerable populations (including sheltered and unsheltered homeless populations) that are disproportionately impacted by SUD;

(4) diversion of people with SUD from the justice system into treatment, including by providing training and resources to first and early responders (sworn and non-sworn) and implementing best practices for outreach, diversion and deflection, employability, restorative justice, and harm reduction; and/or

(5) interventions to prevent drug addiction in vulnerable youth.

c) The California Department of Health Care Services (“DHCS”) may add to this list (but not delete from it) by designating additional High Impact Abatement Activities. DHCS will make reasonable efforts to consult with stakeholders, including the CA Participating Subdivisions, before adding additional High Impact Abatement Activities to this list.

d) For the avoidance of doubt, and subject to the requirements of the Janssen Settlement Agreement and applicable law, CA Participating Subdivisions may form agreements or ventures, or otherwise work in collaboration with, federal, state, local, tribal or private sector entities in pursuing Opioid Remediation activities funded from the CA Abatement Accounts Fund. Further, provided that all CA Abatement Accounts Funds are used for Opioid Remediation consistent with the Janssen Settlement Agreement and this CA Janssen Allocation Agreement, a county and any cities or towns within the county may agree to reallocate their respective shares of the CA Abatement Accounts Funds among themselves, provided that any direct distribution may only be to a CA Participating Subdivision and any CA Participating Subdivision must agree to their share being reallocated.

5 iii. CA Abatement Accounts Fund Oversight

a) Pursuant to Section 5 below, CA Participating Subdivisions receiving settlement funds must prepare and file reports annually regarding the use of those funds. DHCS may regularly review the reports prepared by CA Participating Subdivisions about the use of CA Abatement Accounts Funds for compliance with the Janssen Settlement Agreement and this CA Janssen Allocation Agreement.

b) If DHCS determines that a CA Participating Subdivision’s use of CA Abatement Accounts Funds is inconsistent with the Janssen Settlement Agreement or this CA Janssen Allocation Agreement, whether through review of reports or information from any other sources, DHCS shall send a request to meet and confer with the CA Participating Subdivision. The parties shall meet and confer in an effort to resolve the concern.

c) If the parties are unable to reach a resolution, DHCS may conduct an audit of the Subdivision’s use of the CA Abatement Accounts Funds within one year of the request to meet and confer, unless the parties mutually agree in writing to extend the meet and confer time frame.

d) If the concern still cannot be resolved, the State may bring a motion or action in the court where the State has filed its Consent Judgment to resolve the concern or otherwise enforce the requirements of the Janssen Settlement Agreement or this CA Janssen Allocation Agreement. However, in no case shall any audit be conducted, or motion be brought, as to a specific expenditure of funds, more than five years after the date on which the expenditure of the funds was reported to DHCS, in accordance with this agreement.

e) Notwithstanding the foregoing, this Agreement does not limit the statutory or constitutional authority of any state or local agency or official to conduct audits, investigations, or other oversight activities, or to pursue administrative, civil, or criminal enforcement actions.

C. CA Subdivision Fund

i. Fifteen percent of the total Settlement Fund payments will be allocated to the CA Subdivision Fund. All funds in the CA Subdivision Fund will be allocated among the Plaintiff Subdivisions that are Initial Participating Subdivisions. The funds will be used, subject to any limits imposed by the Janssen Settlement Agreement and this CA Janssen Allocation Agreement, to fund future Opioid Remediation and reimburse past opioid- related expenses, which may include fees and expenses related to litigation, and to pay the reasonable fees and expenses of the Special Master as set forth in Appendix 2.

6 The CA Subdivision Funds will be allocated as follows:

a) First, funds in the CA Subdivision Fund shall be used to pay the Special Master’s reasonable fees and expenses in accordance with the procedures and limitations set forth in Appendix 2 to this document;

b) Second, funds will be allocated to Plaintiff Subdivisions that are Initial Participating Subdivisions that have been awarded Costs, as defined by and in accordance with the procedures and limitations set forth in Appendix 2 to this document.

c) Funds remaining in the CA Subdivision Fund, which shall consist of no less than 50% of the total CA Subdivision Fund received in any year pursuant to Appendix 2, Section 2.c.v, will be distributed to Plaintiff Subdivisions that are Initial Participating Subdivisions, in relative proportion to the Local Allocation. These funds shall be used to fund future opioid-related projects and to reimburse past opioid-related expenses, which may include fees and expenses related to litigation against any Opioid Defendant.

D. Provision for State Back-Stop Agreement
On August 6, 2021, Judge Dan Polster of the U.S. District Court, Northern District of Ohio, Eastern Division, issued an order (ECF Docket Number 3814) (“MDL Fees Order”) in the National Prescription Opiate Litigation (MDL No. 2804) “cap[ping] all applicable contingent fee agreements at 15%.” Private counsel representing Plaintiff Subdivisions should seek its contingency fees and costs from the Attorney Fee Fund or Cost Funds under the Janssen Settlement Agreement and, if applicable, the Distributor Settlement Agreement.

A Plaintiff Subdivision may separately agree to use its share of the CA Subdivision Fund to pay for fees or costs incurred by its contingency-fee counsel (“State Back-Stop Agreement”), pursuant to Exhibit R, section I(R), of the Janssen Settlement Agreement and the MDL Fees Order, so long as such contingency fees do not exceed a total contingency fee of 15% of the total gross recovery of the Plaintiff Subdivision pursuant to the Janssen Settlement, and if applicable, the Distributor Settlement, inclusive of contingency fees from the national Attorney Fee Fund and this State Back-Stop Agreement. Before seeking fees or litigation costs and expenses from a State Back-Stop Agreement, private counsel representing Plaintiff Subdivisions must first seek contingency fees and costs from the Attorney Fee Fund or Cost Funds created under the Janssen Settlement Agreement and, if applicable, the Distributor Settlement Agreement. Further, private counsel may only seek reimbursement for litigation fees and costs that have not previously been reimbursed through prior settlements or judgments.

To effectuate a State Back-Stop Agreement pursuant to this section, an agreement in the form of Appendix 3 may be entered into by a Plaintiff Subdivision, private counsel, and the California Office of the Attorney General. The California Office of the Attorney General shall, upon the request of a Plaintiff Subdivision, execute any agreement executed by a Plaintiff Subdivision and its private counsel if it is in the form of Appendix 3. The California Office of the Attorney

7 General will also consider requests from Plaintiff Subdivisions to execute and enter into agreements presented in other forms.

For the avoidance of doubt, this agreement does not require a Plaintiff Subdivision to request or enter into a State Back-Stop Agreement, and no State Back-Stop Agreement shall impose any duty or obligation on the State of California or any of its agencies or officers, including without limitation the Attorney General.

5. State and Subdivision Reporting

a) DHCS will prepare an annual written report regarding the State’s use of funds from the settlement until those funds are fully expended and for one year thereafter. These reports will be made publicly available on the DHCS web site.

b) Each CA Participating Subdivision that receives payments of funds from the settlement will prepare written reports at least annually regarding the use of those funds, until those funds are fully expended and for one year thereafter. These reports will also include a certification that all funds that the CA Participating Subdivision has received through the settlement have been used in compliance with the Janssen Settlement Agreement and this CA Janssen Allocation Agreement. The report will be in a form reasonably determined by DHCS. Prior to specifying the form of the report DHCS will confer with representatives of the Plaintiff Subdivisions.

c) The State and all CA Participating Subdivisions receiving CA Abatement Accounts Funds will track all deposits and expenditures. Each such subdivision is responsible solely for the CA Abatement Accounts Funds it receives. A county is not responsible for oversight, reporting, or monitoring of CA Abatement Accounts Funds received by a city within that county that receives direct payment. Unless otherwise exempt, Subdivisions’ expenditures and uses of CA Abatement Accounts Funds and other Settlement Funds will be subject to the normal budgetary and expenditure process of the Subdivision.

d) Each Plaintiff Subdivision receiving CA Subdivision Funds will track all deposits and expenditures, as required by the Janssen Settlement Agreement and this CA Janssen Allocation Agreement. Among other things, Plaintiff Subdivisions using monies from the CA Subdivision Fund for purposes that do not qualify as Opioid Remediation must identify and include in their annual report, the amount and how such funds were used, including if used to pay attorneys’ fees, investigation costs, or litigation costs. Pursuant to Section VI(B)(2) of the Janssen Settlement Agreement, such information must also be reported to the Settlement Fund Administrator and Janssen.

e) In each year in which DHCS prepares an annual report DHCS will also host a meeting to discuss the annual report and the Opioid Remediation activities being carried out by the State and Participating Subdivisions.

8 6. Miscellaneous

a) The State or any CA Participating Subdivision may bring a motion or action in the court where the State has filed its Consent Judgment to enforce the requirements of this CA Janssen Allocation Agreement. Before filing such a motion or action the State will meet and confer with any CA Participating Subdivision that is the subject of the anticipated motion or action, and vice versa.

b) Except as provided in the Janssen Settlement Agreement, this CA Janssen Allocation Agreement is not enforceable by any party other than the State and the CA Participating Subdivisions. It does not confer any rights or remedies upon, and shall not be enforceable by, any third party.

c) Except as provided in the CA Janssen Allocation Agreement, if any provision of this agreement or the application thereof to any person, entity, or circumstance shall, to any extent, be invalid or unenforceable, the remainder of this agreement, or the application of such provision to persons, entities, or circumstances other than those as to which it is invalid or unenforceable, will not be affected thereby, and each other provision of this agreement will be valid and enforceable to the fullest extent permitted by law.

d) Except as provided in the Janssen Settlement Agreement, this agreement shall be governed by and interpreted in accordance with the laws of California.

APPENDIX 1

DISCLAIMER: The allocation percentages herein are estimates only and should not be relied on for decisions regarding legal rights, releases, waivers, or other decisions affecting current or potential legal claims. Percentages shown in the Plaintiff Subdivision Percentage column may change pursuant to Section 4.C. of the California State-Subdivision Agreement Regarding Distribution and Use of Settlement Funds—Janssen Settlement, whereas the percentages shown in the Abatement Percentage column should not change. Participating Subdivisions, underlying calculations, and the calculated allocation percentages are subject to change. Regarding the column herein entitled “Abatement Percentage,” pursuant to Section 4.B.e., the State of California will receive the Local Allocation share of any payment to the Settlement Fund that is attributable to a county or city that is eligible to become a CA Participating Subdivision, but that has not, as of the date of that payment to the Settlement Fund, become a Participating Subdivision.

Regarding the column herein entitled “Plaintiff Subdivision Percentage,” payments allocated to a Plaintiff Subdivision, which is not an Initial Participating Subdivision, will be re-allocated among the Plaintiff Subdivisions that are Initial Participating Subdivisions.

Regarding the column herein entitled “Abatement Percentage,” the annotation of “100%” refers to one-hundred percent (100%) of the California Abatement Account Funds received, pursuant to Section 4.B. Regarding the column herein entitled “Plaintiff Subdivision Percentage,” the annotation of “100%” refers to one-hundred percent (100%) of the California Subdivision Funds received, pursuant to Section 4.C. Regarding the column herein entitled “Weighted Allocation Percentage,” the annotation of “100%” refers to one- hundred percent (100%) of the combined and weighted allocation of the Abatement Percentage and the Plaintiff Subdivision Percentage.

APPENDIX 1
100.000% 100.000% 100.000%
Participating
Subdivision
Classification
Participating Subdivision County Abatement
Percentage
Plaintiff
Subdivision
Percentage
Weighted
Allcation
Percentage
County Alameda County Alameda 2.332% 2.853% 2.4237952%
City Alameda Alameda 0.069% 0.0570162%
City Albany Alameda 0.013% 0.0107768%
City Berkeley Alameda 0.152% 0.1249656%
City Dublin Alameda 0.033% 0.040% 0.0338810%
City Emeryville Alameda 0.023% 0.0185765%
City Fremont Alameda 0.108% 0.0888576%
City Hayward Alameda 0.117% 0.0966218%
City Livermore Alameda 0.054% 0.0446740%
City Newark Alameda 0.026% 0.0217626%
City Oakland Alameda 0.486% 0.595% 0.5055601%
City Piedmont Alameda 0.014% 0.0114064%
City Pleasanton Alameda 0.067% 0.0554547%
City San Leandro Alameda 0.039% 0.0321267%
City Union City Alameda 0.043% 0.0352484%
County Amador County Amador 0.226% 0.277% 0.2349885%
County Butte County Butte 1.615% 1.975% 1.6783178%
City Chico Butte 0.216% 0.264% 0.2246499%
City Oroville Butte 0.079% 0.0646595%
County Calaveras County Calaveras 0.226% 0.277% 0.2351644% County Colusa County Colusa 0.059% 0.0489221%
County Contra Costa County Contra Costa 2.102% 2.571% 2.1844585% City Antioch Contra Costa 0.037% 0.0301879%
City Brentwood Contra Costa 0.026% 0.0215339%
City Clayton Contra Costa 0.002% 0.0018060%
City Concord Contra Costa 0.055% 0.0456676%
City Danville Contra Costa 0.010% 0.0082255%
City El Cerrito Contra Costa 0.023% 0.0189024%
City Hercules Contra Costa 0.010% 0.0078273%
1 of 15
APPENDIX 1
Participating
Subdivision
Classification
Participating Subdivision County Abatement
Percentage
Plaintiff
Subdivision
Percentage
Weighted
Allcation
Percentage
City Lafayette Contra Costa 0.006% 0.0046030%
City Martinez Contra Costa 0.012% 0.0098593%
City Moraga Contra Costa 0.004% 0.0031007%
City Oakley Contra Costa 0.010% 0.0079416%
City Orinda Contra Costa 0.005% 0.0038157%
City Pinole Contra Costa 0.013% 0.0110909%
City Pittsburg Contra Costa 0.053% 0.0436369%
City Pleasant Hill Contra Costa 0.013% 0.0106309%
City Richmond Contra Costa 0.146% 0.1201444%
City San Pablo Contra Costa 0.018% 0.0148843%
City San Ramon Contra Costa 0.021% 0.0176459%
City Walnut Creek Contra Costa 0.026% 0.0212132%
County Del Norte County Del Norte 0.114% 0.140% 0.1189608% County El Dorado County El Dorado 0.768% 0.939% 0.7980034% City Placerville El Dorado 0.015% 0.0127642%
City South Lake Tahoe El Dorado 0.081% 0.0665456%
County Fresno County Fresno 1.895% 2.318% 1.9693410%
City Clovis Fresno 0.065% 0.0536211%
City Coalinga Fresno 0.012% 0.0098554%
City Fresno Fresno 0.397% 0.3270605%
City Kerman Fresno 0.005% 0.0042534%
City Kingsburg Fresno 0.008% 0.0066167%
City Mendota Fresno 0.002% 0.0019387%
City Orange Cove Fresno 0.004% 0.0035607%
City Parlier Fresno 0.008% 0.0069755%
City Reedley Fresno 0.012% 0.0098804%
City Sanger Fresno 0.018% 0.0146135%
City Selma Fresno 0.015% 0.0127537%
County Glenn County Glenn 0.107% 0.131% 0.1116978%
County Humboldt County Humboldt 1.030% 1.260% 1.0703185% 2 of 15
APPENDIX 1
Participating
Subdivision
Classification
Participating Subdivision County Abatement
Percentage
Plaintiff
Subdivision
Percentage
Weighted
Allcation
Percentage
City Arcata Humboldt 0.054% 0.0447660%
City Eureka Humboldt 0.117% 0.143% 0.1216284%
City Fortuna Humboldt 0.032% 0.0266837%
County Imperial County Imperial 0.258% 0.315% 0.2679006% City Brawley Imperial 0.011% 0.0087986%
City Calexico Imperial 0.019% 0.0152799%
City El Centro Imperial 0.158% 0.1302522%
City Imperial Imperial 0.006% 0.0048791%
County Inyo County Inyo 0.073% 0.089% 0.0754413%
County Kern County Kern 2.517% 3.079% 2.6159145%
City Arvin Kern 0.006% 0.0046425%
City Bakersfield Kern 0.212% 0.1747198%
City California City Kern 0.009% 0.0070820%
City Delano Kern 0.030% 0.0249316%
City McFarland Kern 0.003% 0.0025644%
City Ridgecrest Kern 0.015% 0.0120938%
City Shafter Kern 0.013% 0.0103417%
City Tehachapi Kern 0.009% 0.0073580%
City Wasco Kern 0.008% 0.0069861%
County Kings County Kings 0.293% 0.2413469%
City Avenal Kings 0.007% 0.0056335%
City Corcoran Kings 0.013% 0.0107032%
City Hanford Kings 0.027% 0.0226038%
City Lemoore Kings 0.016% 0.0131900%
County Lake County Lake 0.795% 0.6545389%
City Clearlake Lake 0.041% 0.050% 0.0426253%
City Lakeport Lake 0.021% 0.026% 0.0222964%
County Lassen County Lassen 0.319% 0.391% 0.3320610%
City Susanville Lassen 0.027% 0.0219295%
County Los Angeles County Los Angeles 13.896% 16.999% 14.4437559% 3 of 15
APPENDIX 1
Participating
Subdivision
Classification
Participating Subdivision County Abatement
Percentage
Plaintiff
Subdivision
Percentage
Weighted
Allcation
Percentage
City Agoura Hills Los Angeles 0.005% 0.0040024%
City Alhambra Los Angeles 0.042% 0.0343309%
City Arcadia Los Angeles 0.033% 0.0267718%
City Artesia Los Angeles 0.001% 0.0005100%
City Azusa Los Angeles 0.026% 0.0210857%
City Baldwin Park Los Angeles 0.027% 0.0218520%
City Bell Los Angeles 0.008% 0.0068783%
City Bellflower Los Angeles 0.002% 0.0014485%
City Bell Gardens Los Angeles 0.014% 0.0114301%
City Beverly Hills Los Angeles 0.065% 0.0534897%
City Burbank Los Angeles 0.100% 0.0823132%
City Calabasas Los Angeles 0.006% 0.0048948%
City Carson Los Angeles 0.019% 0.0159805%
City Cerritos Los Angeles 0.005% 0.0039682%
City Claremont Los Angeles 0.010% 0.0082584%
City Commerce Los Angeles 0.000% 0.0002971%
City Compton Los Angeles 0.044% 0.0361882%
City Covina Los Angeles 0.028% 0.0229127%
City Cudahy Los Angeles 0.001% 0.0006020%
City Culver City Los Angeles 0.055% 0.0449894%
City Diamond Bar Los Angeles 0.001% 0.0006993%
City Downey Los Angeles 0.052% 0.0429994%
City Duarte Los Angeles 0.003% 0.0027261%
City El Monte Los Angeles 0.031% 0.038% 0.0318985%
City El Segundo Los Angeles 0.033% 0.0268020%
City Gardena Los Angeles 0.034% 0.0278088%
City Glendale Los Angeles 0.166% 0.1366586%
City Glendora Los Angeles 0.016% 0.0134411%
City Hawaiian Gardens Los Angeles 0.005% 0.0040549%
City Hawthorne Los Angeles 0.050% 0.0407833%
4 of 15
APPENDIX 1
Participating
Subdivision
Classification
Participating Subdivision County Abatement
Percentage
Plaintiff
Subdivision
Percentage
Weighted
Allcation
Percentage
City Hermosa Beach Los Angeles 0.018% 0.0145307%
City Huntington Park Los Angeles 0.023% 0.0190667%
City Inglewood Los Angeles 0.059% 0.0489195%
City La Cañada Flintridge Los Angeles 0.003% 0.0025565% City Lakewood Los Angeles 0.005% 0.0039971%
City La Mirada Los Angeles 0.010% 0.0081572%
City Lancaster Los Angeles 0.045% 0.0369689%
City La Puente Los Angeles 0.002% 0.0012999%
City La Verne Los Angeles 0.024% 0.0194190%
City Lawndale Los Angeles 0.002% 0.0017731%
City Lomita Los Angeles 0.004% 0.0031940%
City Long Beach Los Angeles 0.439% 0.3614151%
City Los Angeles Los Angeles 2.715% 3.321% 2.8218811%
City Lynwood Los Angeles 0.016% 0.0134345%
City Malibu Los Angeles 0.002% 0.0019269%
City Manhattan Beach Los Angeles 0.032% 0.0260686%
City Maywood Los Angeles 0.004% 0.0035528%
City Monrovia Los Angeles 0.031% 0.0254455%
City Montebello Los Angeles 0.030% 0.0250670%
City Monterey Park Los Angeles 0.031% 0.0256677%
City Norwalk Los Angeles 0.031% 0.0258228%
City Palmdale Los Angeles 0.046% 0.0375827%
City Palos Verdes Estates Los Angeles 0.006% 0.0053102% City Paramount Los Angeles 0.011% 0.0091483%
City Pasadena Los Angeles 0.146% 0.1200524%
City Pico Rivera Los Angeles 0.022% 0.0183333%
City Pomona Los Angeles 0.111% 0.0911933%
City Rancho Palos Verdes Los Angeles 0.002% 0.0012645%
City Redondo Beach Los Angeles 0.062% 0.0506992%
City Rosemead Los Angeles 0.003% 0.0028260%
5 of 15
APPENDIX 1
Participating
Subdivision
Classification
Participating Subdivision County Abatement
Percentage
Plaintiff
Subdivision
Percentage
Weighted
Allcation
Percentage
City San Dimas Los Angeles 0.003% 0.0022016%
City San Fernando Los Angeles 0.013% 0.0104837%
City San Gabriel Los Angeles 0.018% 0.0147726%
City San Marino Los Angeles 0.009% 0.0073791%
City Santa Clarita Los Angeles 0.022% 0.0178167%
City Santa Fe Springs Los Angeles 0.031% 0.0257531%
City Santa Monica Los Angeles 0.158% 0.1298513%
City Sierra Madre Los Angeles 0.006% 0.0048646%
City Signal Hill Los Angeles 0.010% 0.0084884%
City South El Monte Los Angeles 0.005% 0.0039603%
City South Gate Los Angeles 0.020% 0.0166272%
City South Pasadena Los Angeles 0.012% 0.0095334%
City Temple City Los Angeles 0.005% 0.0039498%
City Torrance Los Angeles 0.112% 0.0919820%
City Walnut Los Angeles 0.006% 0.0047305%
City West Covina Los Angeles 0.049% 0.0404521%
City West Hollywood Los Angeles 0.013% 0.0108517%
City Whittier Los Angeles 0.032% 0.0260581%
County Madera County Madera 0.349% 0.427% 0.3630669%
City Chowchilla Madera 0.012% 0.0097332%
City Madera Madera 0.039% 0.0318441%
County Marin County Marin 0.564% 0.690% 0.5861325%
City Larkspur Marin 0.015% 0.0124697%
City Mill Valley Marin 0.020% 0.0168401%
City Novato Marin 0.028% 0.0229824%
City San Anselmo Marin 0.009% 0.0078062%
City San Rafael Marin 0.089% 0.0729823%
County Mariposa County Mariposa 0.084% 0.103% 0.0876131% County Mendocino County Mendocino 0.439% 0.536% 0.4558394% City Ukiah Mendocino 0.039% 0.0317153%
6 of 15
APPENDIX 1
Participating
Subdivision
Classification
Participating Subdivision County Abatement
Percentage
Plaintiff
Subdivision
Percentage
Weighted
Allcation
Percentage
County Merced County Merced 0.551% 0.674% 0.5724262%
City Atwater Merced 0.024% 0.0195846%
City Livingston Merced 0.006% 0.0045873%
City Los Banos Merced 0.020% 0.0165142%
City Merced Merced 0.061% 0.0500762%
County Modoc County Modoc 0.065% 0.080% 0.0678250%
County Mono County Mono 0.023% 0.029% 0.0242606%
County Monterey County Monterey 0.908% 1.111% 0.9437083% City Greenfield Monterey 0.006% 0.0050552%
City King City Monterey 0.005% 0.0037355%
City Marina Monterey 0.017% 0.0144098%
City Monterey Monterey 0.041% 0.0336540%
City Pacific Grove Monterey 0.009% 0.0074842%
City Salinas Monterey 0.094% 0.0776576%
City Seaside Monterey 0.023% 0.0191772%
City Soledad Monterey 0.007% 0.0060870%
County Napa County Napa 0.288% 0.352% 0.2994325%
City American Canyon Napa 0.017% 0.0136869%
City Napa Napa 0.078% 0.0642783%
County Nevada County Nevada 0.441% 0.539% 0.4579827%
City Grass Valley Nevada 0.024% 0.0197805%
City Truckee Nevada 0.003% 0.0023843%
County Orange County Orange 4.364% 5.339% 4.5363576%
City Aliso Viejo Orange 0.014% 0.0113841%
City Anaheim Orange 0.554% 0.678% 0.5759282%
City Brea Orange 0.086% 0.0708897%
City Buena Park Orange 0.087% 0.0714352%
City Costa Mesa Orange 0.124% 0.152% 0.1288366%
City Cypress Orange 0.033% 0.0271937%
City Dana Point Orange 0.001% 0.0005560%
7 of 15
APPENDIX 1
Participating
Subdivision
Classification
Participating Subdivision County Abatement
Percentage
Plaintiff
Subdivision
Percentage
Weighted
Allcation
Percentage
City Fountain Valley Orange 0.055% 0.0455980%
City Fullerton Orange 0.137% 0.168% 0.1425744%
City Garden Grove Orange 0.213% 0.1752482%
City Huntington Beach Orange 0.247% 0.302% 0.2568420%
City Irvine Orange 0.139% 0.170% 0.1442350%
City Laguna Beach Orange 0.047% 0.058% 0.0493043%
City Laguna Hills Orange 0.014% 0.0115457%
City Laguna Niguel Orange 0.001% 0.0007071%
City Laguna Woods Orange 0.001% 0.0006546%
City La Habra Orange 0.060% 0.073% 0.0621049%
City Lake Forest Orange 0.012% 0.0101249%
City La Palma Orange 0.012% 0.0095439%
City Los Alamitos Orange 0.008% 0.0069190%
City Mission Viejo Orange 0.014% 0.0117560%
City Newport Beach Orange 0.179% 0.1470134%
City Orange Orange 0.150% 0.1231320%
City Placentia Orange 0.029% 0.035% 0.0298912%
City Rancho Santa Margarita Orange 0.001% 0.0006296%
City San Clemente Orange 0.008% 0.010% 0.0086083%
City San Juan Capistrano Orange 0.008% 0.0065510%
City Santa Ana Orange 0.502% 0.614% 0.5213866%
City Seal Beach Orange 0.020% 0.0165891%
City Stanton Orange 0.035% 0.0291955%
City Tustin Orange 0.073% 0.0600341%
City Westminster Orange 0.104% 0.127% 0.1082721%
City Yorba Linda Orange 0.044% 0.0362223%
County Placer County Placer 1.045% 1.278% 1.0861002%
City Auburn Placer 0.017% 0.0141114%
City Lincoln Placer 0.031% 0.0255599%
City Rocklin Placer 0.076% 0.0625485%
8 of 15
APPENDIX 1
Participating
Subdivision
Classification
Participating Subdivision County Abatement
Percentage
Plaintiff
Subdivision
Percentage
Weighted
Allcation
Percentage
City Roseville Placer 0.196% 0.1616559%
County Plumas County Plumas 0.205% 0.251% 0.2128729%
County Riverside County Riverside 4.534% 5.547% 4.7128296% City Banning Riverside 0.017% 0.0143848%
City Beaumont Riverside 0.021% 0.0171135%
City Blythe Riverside 0.012% 0.0096714%
City Canyon Lake Riverside 0.000% 0.0001761%
City Cathedral City Riverside 0.067% 0.0553614%
City Coachella Riverside 0.021% 0.0173054%
City Corona Riverside 0.147% 0.1207083%
City Desert Hot Springs Riverside 0.024% 0.0200433%
City Eastvale Riverside 0.000% 0.0002747%
City Hemet Riverside 0.051% 0.0421792%
City Indio Riverside 0.056% 0.0457794%
City Jurupa Valley Riverside 0.001% 0.0008991%
City Lake Elsinore Riverside 0.021% 0.0172949%
City La Quinta Riverside 0.063% 0.0516732%
City Menifee Riverside 0.032% 0.0260909%
City Moreno Valley Riverside 0.137% 0.1130348%
City Murrieta Riverside 0.048% 0.059% 0.0497423%
City Norco Riverside 0.016% 0.0134542%
City Palm Desert Riverside 0.083% 0.0682465%
City Palm Springs Riverside 0.076% 0.0629862%
City Perris Riverside 0.009% 0.0076774%
City Rancho Mirage Riverside 0.052% 0.0431098%
City Riverside Riverside 0.268% 0.2206279%
City San Jacinto Riverside 0.010% 0.0085936%
City Temecula Riverside 0.022% 0.0180086%
City Wildomar Riverside 0.008% 0.0062500%
County Sacramento County Sacramento 3.797% 4.645% 3.9465887% 9 of 15
APPENDIX 1
Participating
Subdivision
Classification
Participating Subdivision County Abatement
Percentage
Plaintiff
Subdivision
Percentage
Weighted
Allcation
Percentage
City Citrus Heights Sacramento 0.057% 0.0465312%
City Elk Grove Sacramento 0.130% 0.1066994%
City Folsom Sacramento 0.108% 0.0890850%
City Galt Sacramento 0.017% 0.0143704%
City Rancho Cordova Sacramento 0.008% 0.0067679%
City Sacramento Sacramento 0.721% 0.882% 0.7496530%
County San Benito County San Benito 0.106% 0.130% 0.1101417% City Hollister San Benito 0.027% 0.0225355%
County San Bernardino County San Bernardino 3.259% 3.987% 3.3878124% City Adelanto San Bernardino 0.008% 0.0066640%
City Apple Valley San Bernardino 0.025% 0.0207360%
City Barstow San Bernardino 0.015% 0.0122056%
City Chino San Bernardino 0.064% 0.0525893%
City Chino Hills San Bernardino 0.001% 0.0006388%
City Colton San Bernardino 0.031% 0.0253443%
City Fontana San Bernardino 0.112% 0.0920543%
City Grand Terrace San Bernardino 0.006% 0.0051051%
City Hesperia San Bernardino 0.035% 0.0291522%
City Highland San Bernardino 0.004% 0.0029061%
City Loma Linda San Bernardino 0.009% 0.0071188%
City Montclair San Bernardino 0.039% 0.0322108%
City Ontario San Bernardino 0.179% 0.1472934%
City Rancho Cucamonga San Bernardino 0.084% 0.0689431%
City Redlands San Bernardino 0.057% 0.0469150%
City Rialto San Bernardino 0.073% 0.0603206%
City San Bernardino San Bernardino 0.178% 0.1461880%
City Twentynine Palms San Bernardino 0.002% 0.0012605%
City Upland San Bernardino 0.052% 0.0424460%
City Victorville San Bernardino 0.033% 0.0269400%
City Yucaipa San Bernardino 0.016% 0.0128772%
10 of 15
APPENDIX 1
Participating
Subdivision
Classification
Participating Subdivision County Abatement
Percentage
Plaintiff
Subdivision
Percentage
Weighted
Allcation
Percentage
City Yucca Valley San Bernardino 0.003% 0.0021228%
County San Diego County San Diego 5.706% 6.980% 5.9309748% City Carlsbad San Diego 0.128% 0.1050485%
City Chula Vista San Diego 0.189% 0.231% 0.1961456%
City Coronado San Diego 0.044% 0.0359095%
City El Cajon San Diego 0.113% 0.0933582%
City Encinitas San Diego 0.061% 0.074% 0.0630289%
City Escondido San Diego 0.145% 0.1192204%
City Imperial Beach San Diego 0.014% 0.0118283%
City La Mesa San Diego 0.055% 0.068% 0.0575593%
City Lemon Grove San Diego 0.022% 0.0183911%
City National City San Diego 0.080% 0.0656808%
City Oceanside San Diego 0.213% 0.1753428%
City Poway San Diego 0.062% 0.0511040%
City San Diego San Diego 1.975% 2.416% 2.0531169%
City San Marcos San Diego 0.089% 0.0733897%
City Santee San Diego 0.033% 0.0268401%
City Solana Beach San Diego 0.017% 0.0138564%
City Vista San Diego 0.052% 0.0425144%
Consolidated San Francisco San Francisco 3.026% 3.702% 3.1457169% County San Joaquin County San Joaquin 1.680% 2.055% 1.7460399% City Lathrop San Joaquin 0.009% 0.0075394%
City Lodi San Joaquin 0.053% 0.0439484%
City Manteca San Joaquin 0.054% 0.0443454%
City Ripon San Joaquin 0.013% 0.0104219%
City Stockton San Joaquin 0.313% 0.383% 0.3256176%
City Tracy San Joaquin 0.084% 0.0692047%
County San Luis Obispo County San Luis Obispo 0.816% 0.999% 0.8484126% City Arroyo Grande San Luis Obispo 0.024% 0.0199053%
City Atascadero San Luis Obispo 0.029% 0.0240680%
11 of 15
APPENDIX 1
Participating
Subdivision
Classification
Participating Subdivision County Abatement
Percentage
Plaintiff
Subdivision
Percentage
Weighted
Allcation
Percentage
City El Paso de Robles (Paso Robles) San Luis Obispo 0.043% 0.0353456% City Grover Beach San Luis Obispo 0.017% 0.0137881%
City Morro Bay San Luis Obispo 0.020% 0.0160922%
City San Luis Obispo San Luis Obispo 0.077% 0.0637841%
County San Mateo County San Mateo 1.074% 1.313% 1.1159599% City Belmont San Mateo 0.021% 0.0169860%
City Burlingame San Mateo 0.019% 0.0152537%
City Daly City San Mateo 0.044% 0.0363880%
City East Palo Alto San Mateo 0.013% 0.0103982%
City Foster City San Mateo 0.020% 0.0166101%
City Half Moon Bay San Mateo 0.004% 0.0031638%
City Hillsborough San Mateo 0.013% 0.0110029%
City Menlo Park San Mateo 0.015% 0.0126209%
City Millbrae San Mateo 0.013% 0.0105836%
City Pacifica San Mateo 0.016% 0.0130625%
City Redwood City San Mateo 0.056% 0.0463511%
City San Bruno San Mateo 0.021% 0.0172161%
City San Carlos San Mateo 0.013% 0.0108885%
City San Mateo San Mateo 0.052% 0.0425841%
City South San Francisco San Mateo 0.043% 0.0353943%
County Santa Barbara County Santa Barbara 1.132% 1.385% 1.1768968% City Carpinteria Santa Barbara 0.001% 0.0008938%
City Goleta Santa Barbara 0.004% 0.0028969%
City Lompoc Santa Barbara 0.047% 0.0389379%
City Santa Barbara Santa Barbara 0.122% 0.1004559%
City Santa Maria Santa Barbara 0.058% 0.0479179%
County Santa Clara County Santa Clara 2.404% 2.941% 2.4987553% City Campbell Santa Clara 0.014% 0.0112566%
City Cupertino Santa Clara 0.008% 0.0066824%
City Gilroy Santa Clara 0.025% 0.0202891%
12 of 15
APPENDIX 1
Participating
Subdivision
Classification
Participating Subdivision County Abatement
Percentage
Plaintiff
Subdivision
Percentage
Weighted
Allcation
Percentage
City Los Altos Santa Clara 0.013% 0.0103338%
City Los Gatos Santa Clara 0.013% 0.0103220%
City Milpitas Santa Clara 0.036% 0.0298120%
City Morgan Hill Santa Clara 0.015% 0.0124619%
City Mountain View Santa Clara 0.041% 0.0334608%
City Palo Alto Santa Clara 0.039% 0.0323080%
City San Jose Santa Clara 0.294% 0.360% 0.3054960%
City Santa Clara Santa Clara 0.067% 0.0549723%
City Saratoga Santa Clara 0.004% 0.0034161%
City Sunnyvale Santa Clara 0.053% 0.0434069%
County Santa Cruz County Santa Cruz 0.783% 0.957% 0.8135396% City Capitola Santa Cruz 0.020% 0.0168191%
City Santa Cruz Santa Cruz 0.143% 0.1180348%
City Scotts Valley Santa Cruz 0.015% 0.0126525%
City Watsonville Santa Cruz 0.063% 0.0520136%
County Shasta County Shasta 1.095% 1.339% 1.1380191%
City Anderson Shasta 0.024% 0.0198896%
City Redding Shasta 0.284% 0.2334841%
City Shasta Lake Shasta 0.004% 0.0031993%
County Siskiyou County Siskiyou 0.228% 0.279% 0.2373393% County Solano County Solano 0.760% 0.6260795%
City Benicia Solano 0.031% 0.0253903%
City Dixon Solano 0.016% 0.0130849%
City Fairfield Solano 0.109% 0.0897317%
City Suisun City Solano 0.021% 0.0176183%
City Vacaville Solano 0.119% 0.0976497%
City Vallejo Solano 0.167% 0.1373644%
County Sonoma County Sonoma 1.218% 1.490% 1.2661290%
City Healdsburg Sonoma 0.032% 0.0266929%
City Petaluma Sonoma 0.081% 0.0667507%
13 of 15
APPENDIX 1
Participating
Subdivision
Classification
Participating Subdivision County Abatement
Percentage
Plaintiff
Subdivision
Percentage
Weighted
Allcation
Percentage
City Rohnert Park Sonoma 0.041% 0.0340759%
City Santa Rosa Sonoma 0.184% 0.1519070%
City Sonoma Sonoma 0.022% 0.0183438%
City Windsor Sonoma 0.016% 0.0129298%
County Stanislaus County Stanislaus 1.722% 1.4182273%
City Ceres Stanislaus 0.041% 0.0340260%
City Modesto Stanislaus 0.217% 0.1788759%
City Newman Stanislaus 0.006% 0.0046964%
City Oakdale Stanislaus 0.018% 0.0145531%
City Patterson Stanislaus 0.015% 0.0126590%
City Riverbank Stanislaus 0.010% 0.0085699%
City Turlock Stanislaus 0.065% 0.0531966%
County Sutter County Sutter 0.306% 0.374% 0.3179548%
City Yuba City Sutter 0.074% 0.0606242%
County Tehama County Tehama 0.213% 0.261% 0.2216654%
City Red Bluff Tehama 0.014% 0.0117771%
County Trinity County Trinity 0.082% 0.101% 0.0855476%
County Tulare County Tulare 0.809% 0.990% 0.8410949%
City Dinuba Tulare 0.014% 0.0116929%
City Exeter Tulare 0.004% 0.0032479%
City Farmersville Tulare 0.003% 0.0027879%
City Lindsay Tulare 0.007% 0.0057111%
City Porterville Tulare 0.021% 0.0171845%
City Tulare Tulare 0.037% 0.0302273%
City Visalia Tulare 0.066% 0.0545872%
County Tuolumne County Tuolumne 0.486% 0.594% 0.5047621% County Ventura County Ventura 2.192% 2.681% 2.2781201%
City Camarillo Ventura 0.002% 0.0012815%
City Fillmore Ventura 0.002% 0.0020294%
City Moorpark Ventura 0.008% 0.0067337%
14 of 15
APPENDIX 1
Participating
Subdivision
Classification
Participating Subdivision County Abatement
Percentage
Plaintiff
Subdivision
Percentage
Weighted
Allcation
Percentage
City Oxnard Ventura 0.156% 0.190% 0.1617338%
City Port Hueneme Ventura 0.021% 0.0174145%
City San Buenaventura (Ventura) Ventura 0.085% 0.0702181% City Santa Paula Ventura 0.014% 0.0119072%
City Simi Valley Ventura 0.065% 0.0533043%
City Thousand Oaks Ventura 0.022% 0.0179902%
County Yolo County Yolo 0.357% 0.437% 0.3713319%
City Davis Yolo 0.055% 0.0451747%
City West Sacramento Yolo 0.066% 0.0544321%
City Woodland Yolo 0.058% 0.0477904%
County Yuba County Yuba 0.214% 0.262% 0.2225679%
City Marysville Yuba 0.014% 0.0112079%
15 of 15

1 APPENDIX 2

Cost Reimbursement Procedure

1. Additional defined terms:

a) Costs means the reasonable amounts paid for the attorney and other City Attorney and County Counsel staff time for individuals employed by a Plaintiff Subdivision at the contractual rate, inclusive of benefits and overhead, together with amounts paid for court reporters, experts, copying, electronic research, travel, vendors, and the like, which were paid or incurred (i) prior to July 21, 2021 in litigation against any Opioid Defendant and/or (ii) in negotiating and drafting this CA Janssen Allocation Agreement. Costs does not include attorneys’ fees, costs, or expenses incurred by private contingency fee counsel. No part of the CA Abatement Accounts Fund will be used to reimburse Costs.

b) First Claims Date means October 1, 2023 or when all applications for reimbursement of Costs, in whole or in part, from funds available under Section X and Exhibit R of the Distributor Settlement Agreement or Section XI and Exhibit R of the Janssen Settlement Agreement, have been finally determined under the provisions of those agreements, whichever comes first.

c) Special Master means a retired judicial officer or former public lawyer, not presently employed or retained by a Plaintiff Subdivision, who will aggregate, review, and determine the reasonable Costs to be awarded to each Plaintiff Subdivision that submits a claim for reimbursement of Costs. The Special Master will be selected by a majority vote of the votes cast by Plaintiff Subdivisions, with each such subdivision having one vote.

d) Plaintiff Subdivision Committee means the committee of Plaintiff Subdivisions that will review and approve the invoices submitted by the Special Master reflecting his or her reasonable time and expenses.

2. Cost Reimbursement to Plaintiff Subdivision

a) Purpose. Substantial resources have been expended to hold Opioid Defendants accountable for creating and profiting from the opioid crisis, and this effort has been a significant catalyst in creating a National Opioid Settlement with Distributors, Johnson & Johnson, and others.

b) Claims Procedure.

i. If a Plaintiff Subdivision is eligible to seek reimbursement of Costs, in whole or in part, from funds available under Section X or Exhibit R of the Distributor Settlement Agreement or Section XI or Exhibit R of the Janssen Settlement Agreement, it must first make a timely application for reimbursement from such funds. To allow sufficient time for determination of those applications, no claim for

2 Costs to the CA Subdivision Fund under this Agreement may be made before the First Claims Date.

ii. A Plaintiff Subdivision that wishes to be reimbursed from the CA Subdivision Fund must submit a claim to the Special Master no later than forty-five (45) days after the First Claims Date. The Special Master will then compile and redistribute the aggregated claim totals for each Plaintiff Subdivision via email to representatives of all the Plaintiff Subdivisions. A claim for attorney and staff time must list, for each attorney or staff member included in the claim, the following information: name, title, total hours claimed, hourly rate (including, if sought, benefits and share of overhead), and narrative summarizing the general nature of the work performed by the attorney or staff member. For reimbursement of “hard” costs, the subdivision may aggregate across a category (e.g., total for travel costs). It is the intention of the Plaintiff Subdivisions that submission of documents related to reimbursement of Costs does not waive any attorney-client privilege or exemptions to the California Public Records Act.

iii. The Special Master may request, at his or her sole option, additional documents or details to assist in the final award of Costs.

iv. The Special Master will review claims for reasonableness and will notify each Plaintiff Subdivision of the final determination of its claim, and will provide a list of all final awards to all Plaintiff Subdivisions by email or, upon request, via First Class U.S. Mail. Any Plaintiff Subdivision may ask the Special Master to reconsider any final award within twenty-one (21) days. The Special Master will make a final determination on any such reconsideration request within thirty (30) days of receipt.

v. Any decision of the Special Master is final and binding, and will be considered under the California Arbitration Act, Code of Civil Procedure section 1280 et seq. as a final arbitration award. Nothing in this agreement is intended to expand the scope of judicial review of the final award for errors of fact or law, and the Parties agree that they may only seek to vacate the award if clear and convincing evidence demonstrates one of the factors set forth in Code of Civil Procedure, section 1286.2, subdivision (a). Plaintiff Subdivisions will have fourteen (14) days after all final awards are made, together with any final determination of a request for reconsideration, to seek review in the Superior Court of California, pursuant to Code of Civil Procedure, section 1285, where the State has filed its Consent Judgment.

vi. The Special Master will prepare a report of Costs that includes his or her fees and expenses at least ninety (90) days before the Payment Date for each Annual Payment. The Special Master’s preparation of a report of Costs does not discharge a Plaintiff Subdivision’s reporting requirement under Section VI.B.2 of the Janssen Agreement.

vii. A member of the Plaintiff Subdivision Committee, which is a CA Participating Subdivision, will submit to the Settlement Fund Administrator and Janssen a report

3 of the fees and expenses incurred by the Special Master pursuant to Section VI.B.2 of the Janssen Agreement.

c) Claims Priority and Limitation.

i. The Special Master will submit invoices for compensation of reasonable fees and expenses to the Plaintiff Subdivision Committee no later than ninety (90) days prior to the Payment Date for each Annual Payment. The Plaintiff Subdivision Committee will promptly review and, if reasonable, approve the Special Master’s invoice for compensation. The Plaintiff Subdivision Committee will submit approved invoices to the Settlement Fund Administrator for payment. The Special Master’s approved invoices have priority and will be paid first from the CA Subdivision Fund before any award of Costs, subject to the limitation in Section 2.c.v below.

ii. Final Awards of Costs that do not exceed seventy-five thousand dollars ($75,000.00) will be paid next in priority after the Special Master’s approved invoices.

iii. Final Awards of Costs in excess of seventy-five thousand dollars ($75,000.00) will be paid proportionally from the funds remaining in that year’s Annual Payment.

iv. Any claim for Costs that is not paid in full will be allocated against the next year’s distribution from the CA Subdivision Fund, until all approved claims for Costs are paid in full.

v. In no event will more than 50% of the total CA Subdivision Fund received in any year be used to pay Costs or the Special Master’s approved invoices.

vi. In no event shall more than $28 million of the total CA Subdivision Funds paid pursuant to the Distributor Settlement Agreement and the Janssen Settlement Agreement be used to pay Costs.

d) Collateral Source Payments and Third-Party Settlement.

i. In the event a Plaintiff Subdivision is awarded compensation, in whole or in part, by any source of funds created as a result of litigation against an Opioid Defendant for its reasonable Costs, it will reduce its claim for Costs from the CA Subdivision Fund by that amount. If a Plaintiff Subdivision has already received a final award of Costs from the CA Subdivision Fund, it will repay the fund up to the prior award of Costs via a payment to the Settlement Fund Administrator or notify the Settlement Fund Administrator that its allocation from the next and subsequent Annual Payments should be reduced accordingly. If the Plaintiff Subdivision is repaying any prior award of Costs, that repayment will occur as soon as is feasible after the Plaintiff Subdivision’s receipt of Cost funds from the collateral source, but no more than 90 days after its receipt from the collateral source. The Settlement Fund Administrator will add any repaid Costs to the CA Subdivision Fund.

4 ii. In the event a Plaintiff Subdivision reaches a monetary settlement or compromise against any Opioid Defendant outside of the National Opioid Settlement, the monetary portion of such settlement, net of fees paid to outside contingency fee counsel and of funds earmarked strictly for abatement, will be credited against its Costs and the subdivision will be ineligible to recover those credited Costs from the CA Subdivision Fund. Plaintiff Subdivisions negotiating monetary settlements or compromises against any Opioid Defendant outside of the National Opioid Settlement will negotiate for funds to repay any Costs it previously received from the CA Subdivision Fund or for Costs it otherwise might be eligible to claim from the CA Subdivision Fund. If such a settlement is paid after all final approved claims for Costs by all Plaintiff Subdivisions are satisfied in full, the settling subdivision will reimburse the CA Subdivision Fund in that amount by making payment to the Settlement Fund Administrator to add to the CA Subdivision Fund in a manner consistent with the repayments described in section 2.d.i above.

1 APPENDIX 3

CALIFORNIA-SUBDIVISION BACKSTOP AGREEMENT

On August 6, 2021, Judge Polster of the US District Court for the Northern District of Ohio issued an Order (the Order), docket number 3814, in In Re National Prescription Opiate Litigation, MDL 2804, addressing contingent attorney fee contracts between political subdivisions eligible to participate in the Janssen Settlement and their counsel.

In light of the Order, and at the request of [SUBDIVISION], the [SUBDIVISION], its counsel [COUNSEL], and the California Attorney General, on behalf of the State of California, are entering into this California-Subdivision Backstop Agreement (Backstop Agreement).

[SUBDIVISION] and [COUNSEL] intend this Backstop Agreement to constitute a State Back- Stop Agreement as that term is used in the Order and in Exhibit R (Agreement on Attorneys’ Fees, Costs, and Expenses) of the Janssen Settlement Agreement.

Pursuant to this Backstop Agreement, [SUBDIVISION] may, subject to the limitations of the Janssen Settlement Agreement and CA Janssen Allocation Agreement, as well as any other limitations imposed by law, use funds that it receives from the Janssen Settlement CA Subdivision Fund to pay a contingent fee to [COUNSEL]. Any such payment from [SUBDIVISION] to [COUNSEL], together with any contingency fees that [COUNSEL] may receive from the national Attorney Fee Fund, will not exceed a total contingency fee of [PERCENTAGE NOT TO EXCEED 15%] of the total gross recovery of [SUBDIVISION] from the Distributors Settlement.

[COUNSEL] certify that they first sought fees and costs from the Attorney Fee Fund created under the Janssen Settlement Agreement before seeking or accepting payment under this backstop agreement. [COUNSEL] further certify that they are not seeking and will not accept payment under this backstop agreement of any litigation fees or costs that have been reimbursed through prior settlements or judgments.

The Attorney General is executing this agreement solely because the definition of “State Back- Stop Agreement” in Exhibit R of the Janssen Settlement Agreement requires such agreements to be between “a Settling State” and private counsel for a participating subdivision. Neither the California Attorney General nor the State of California have any obligations under this Backstop Agreement, and this Backstop Agreement does not require the payment of any state funds to [SUBDIVISION], [COUNSEL], or any other party.

[DATE] [SUBDIVISION SIGNATURE BLOCK]

[DATE] [COUNSEL SIGNATURE BLOCK]

[DATE] [ATTORNEY GENERAL SIGNATURE BLOCK]
EXHIBIT 5
APPENDIX 1

DISCLAIMER: The allocation percentages herein are estimates only and should not be relied on for decisions regarding legal rights, releases, waivers, or other decisions affecting current or potential legal claims. Percentages shown in the Plaintiff Subdivision Percentage column may change pursuant to Section 4.C. of the California State-Subdivision Agreement Regarding Distribution and Use of Settlement Funds—Janssen Settlement, whereas the percentages shown in the Abatement Percentage column should not change. Participating Subdivisions, underlying calculations, and the calculated allocation percentages are subject to change. Regarding the column herein entitled “Abatement Percentage,” pursuant to Section 4.B.e., the State of California will receive the Local Allocation share of any payment to the Settlement Fund that is attributable to a county or city that is eligible to become a CA Participating Subdivision, but that has not, as of the date of that payment to the Settlement Fund, become a Participating Subdivision.

Regarding the column herein entitled “Plaintiff Subdivision Percentage,” payments allocated to a Plaintiff Subdivision, which is not an Initial Participating Subdivision, will be re-allocated among the Plaintiff Subdivisions that are Initial Participating Subdivisions.

Regarding the column herein entitled “Abatement Percentage,” the annotation of “100%” refers to one-hundred percent (100%) of the California Abatement Account Funds received, pursuant to Section 4.B. Regarding the column herein entitled “Plaintiff Subdivision Percentage,” the annotation of “100%” refers to one-hundred percent (100%) of the California Subdivision Funds received, pursuant to Section 4.C. Regarding the column herein entitled “Weighted Allocation Percentage,” the annotation of “100%” refers to one- hundred percent (100%) of the combined and weighted allocation of the Abatement Percentage and the Plaintiff Subdivision Percentage.

APPENDIX 1
100.000% 100.000% 100.000%
Participating
Subdivision
Classification
Participating Subdivision County Abatement
Percentage
Plaintiff
Subdivision
Percentage
Weighted
Allcation
Percentage
County Alameda County Alameda 2.332% 2.853% 2.4237952%
City Alameda Alameda 0.069% 0.0570162%
City Albany Alameda 0.013% 0.0107768%
City Berkeley Alameda 0.152% 0.1249656%
City Dublin Alameda 0.033% 0.040% 0.0338810%
City Emeryville Alameda 0.023% 0.0185765%
City Fremont Alameda 0.108% 0.0888576%
City Hayward Alameda 0.117% 0.0966218%
City Livermore Alameda 0.054% 0.0446740%
City Newark Alameda 0.026% 0.0217626%
City Oakland Alameda 0.486% 0.595% 0.5055601%
City Piedmont Alameda 0.014% 0.0114064%
City Pleasanton Alameda 0.067% 0.0554547%
City San Leandro Alameda 0.039% 0.0321267%
City Union City Alameda 0.043% 0.0352484%
County Amador County Amador 0.226% 0.277% 0.2349885%
County Butte County Butte 1.615% 1.975% 1.6783178%
City Chico Butte 0.216% 0.264% 0.2246499%
City Oroville Butte 0.079% 0.0646595%
County Calaveras County Calaveras 0.226% 0.277% 0.2351644% County Colusa County Colusa 0.059% 0.0489221%
County Contra Costa County Contra Costa 2.102% 2.571% 2.1844585% City Antioch Contra Costa 0.037% 0.0301879%
City Brentwood Contra Costa 0.026% 0.0215339%
City Clayton Contra Costa 0.002% 0.0018060%
City Concord Contra Costa 0.055% 0.0456676%
City Danville Contra Costa 0.010% 0.0082255%
City El Cerrito Contra Costa 0.023% 0.0189024%
City Hercules Contra Costa 0.010% 0.0078273%
1 of 15
APPENDIX 1
Participating
Subdivision
Classification
Participating Subdivision County Abatement
Percentage
Plaintiff
Subdivision
Percentage
Weighted
Allcation
Percentage
City Lafayette Contra Costa 0.006% 0.0046030%
City Martinez Contra Costa 0.012% 0.0098593%
City Moraga Contra Costa 0.004% 0.0031007%
City Oakley Contra Costa 0.010% 0.0079416%
City Orinda Contra Costa 0.005% 0.0038157%
City Pinole Contra Costa 0.013% 0.0110909%
City Pittsburg Contra Costa 0.053% 0.0436369%
City Pleasant Hill Contra Costa 0.013% 0.0106309%
City Richmond Contra Costa 0.146% 0.1201444%
City San Pablo Contra Costa 0.018% 0.0148843%
City San Ramon Contra Costa 0.021% 0.0176459%
City Walnut Creek Contra Costa 0.026% 0.0212132%
County Del Norte County Del Norte 0.114% 0.140% 0.1189608% County El Dorado County El Dorado 0.768% 0.939% 0.7980034% City Placerville El Dorado 0.015% 0.0127642%
City South Lake Tahoe El Dorado 0.081% 0.0665456%
County Fresno County Fresno 1.895% 2.318% 1.9693410%
City Clovis Fresno 0.065% 0.0536211%
City Coalinga Fresno 0.012% 0.0098554%
City Fresno Fresno 0.397% 0.3270605%
City Kerman Fresno 0.005% 0.0042534%
City Kingsburg Fresno 0.008% 0.0066167%
City Mendota Fresno 0.002% 0.0019387%
City Orange Cove Fresno 0.004% 0.0035607%
City Parlier Fresno 0.008% 0.0069755%
City Reedley Fresno 0.012% 0.0098804%
City Sanger Fresno 0.018% 0.0146135%
City Selma Fresno 0.015% 0.0127537%
County Glenn County Glenn 0.107% 0.131% 0.1116978%
County Humboldt County Humboldt 1.030% 1.260% 1.0703185% 2 of 15
APPENDIX 1
Participating
Subdivision
Classification
Participating Subdivision County Abatement
Percentage
Plaintiff
Subdivision
Percentage
Weighted
Allcation
Percentage
City Arcata Humboldt 0.054% 0.0447660%
City Eureka Humboldt 0.117% 0.143% 0.1216284%
City Fortuna Humboldt 0.032% 0.0266837%
County Imperial County Imperial 0.258% 0.315% 0.2679006% City Brawley Imperial 0.011% 0.0087986%
City Calexico Imperial 0.019% 0.0152799%
City El Centro Imperial 0.158% 0.1302522%
City Imperial Imperial 0.006% 0.0048791%
County Inyo County Inyo 0.073% 0.089% 0.0754413%
County Kern County Kern 2.517% 3.079% 2.6159145%
City Arvin Kern 0.006% 0.0046425%
City Bakersfield Kern 0.212% 0.1747198%
City California City Kern 0.009% 0.0070820%
City Delano Kern 0.030% 0.0249316%
City McFarland Kern 0.003% 0.0025644%
City Ridgecrest Kern 0.015% 0.0120938%
City Shafter Kern 0.013% 0.0103417%
City Tehachapi Kern 0.009% 0.0073580%
City Wasco Kern 0.008% 0.0069861%
County Kings County Kings 0.293% 0.2413469%
City Avenal Kings 0.007% 0.0056335%
City Corcoran Kings 0.013% 0.0107032%
City Hanford Kings 0.027% 0.0226038%
City Lemoore Kings 0.016% 0.0131900%
County Lake County Lake 0.795% 0.6545389%
City Clearlake Lake 0.041% 0.050% 0.0426253%
City Lakeport Lake 0.021% 0.026% 0.0222964%
County Lassen County Lassen 0.319% 0.391% 0.3320610%
City Susanville Lassen 0.027% 0.0219295%
County Los Angeles County Los Angeles 13.896% 16.999% 14.4437559% 3 of 15
APPENDIX 1
Participating
Subdivision
Classification
Participating Subdivision County Abatement
Percentage
Plaintiff
Subdivision
Percentage
Weighted
Allcation
Percentage
City Agoura Hills Los Angeles 0.005% 0.0040024%
City Alhambra Los Angeles 0.042% 0.0343309%
City Arcadia Los Angeles 0.033% 0.0267718%
City Artesia Los Angeles 0.001% 0.0005100%
City Azusa Los Angeles 0.026% 0.0210857%
City Baldwin Park Los Angeles 0.027% 0.0218520%
City Bell Los Angeles 0.008% 0.0068783%
City Bellflower Los Angeles 0.002% 0.0014485%
City Bell Gardens Los Angeles 0.014% 0.0114301%
City Beverly Hills Los Angeles 0.065% 0.0534897%
City Burbank Los Angeles 0.100% 0.0823132%
City Calabasas Los Angeles 0.006% 0.0048948%
City Carson Los Angeles 0.019% 0.0159805%
City Cerritos Los Angeles 0.005% 0.0039682%
City Claremont Los Angeles 0.010% 0.0082584%
City Commerce Los Angeles 0.000% 0.0002971%
City Compton Los Angeles 0.044% 0.0361882%
City Covina Los Angeles 0.028% 0.0229127%
City Cudahy Los Angeles 0.001% 0.0006020%
City Culver City Los Angeles 0.055% 0.0449894%
City Diamond Bar Los Angeles 0.001% 0.0006993%
City Downey Los Angeles 0.052% 0.0429994%
City Duarte Los Angeles 0.003% 0.0027261%
City El Monte Los Angeles 0.031% 0.038% 0.0318985%
City El Segundo Los Angeles 0.033% 0.0268020%
City Gardena Los Angeles 0.034% 0.0278088%
City Glendale Los Angeles 0.166% 0.1366586%
City Glendora Los Angeles 0.016% 0.0134411%
City Hawaiian Gardens Los Angeles 0.005% 0.0040549%
City Hawthorne Los Angeles 0.050% 0.0407833%
4 of 15
APPENDIX 1
Participating
Subdivision
Classification
Participating Subdivision County Abatement
Percentage
Plaintiff
Subdivision
Percentage
Weighted
Allcation
Percentage
City Hermosa Beach Los Angeles 0.018% 0.0145307%
City Huntington Park Los Angeles 0.023% 0.0190667%
City Inglewood Los Angeles 0.059% 0.0489195%
City La Cañada Flintridge Los Angeles 0.003% 0.0025565% City Lakewood Los Angeles 0.005% 0.0039971%
City La Mirada Los Angeles 0.010% 0.0081572%
City Lancaster Los Angeles 0.045% 0.0369689%
City La Puente Los Angeles 0.002% 0.0012999%
City La Verne Los Angeles 0.024% 0.0194190%
City Lawndale Los Angeles 0.002% 0.0017731%
City Lomita Los Angeles 0.004% 0.0031940%
City Long Beach Los Angeles 0.439% 0.3614151%
City Los Angeles Los Angeles 2.715% 3.321% 2.8218811%
City Lynwood Los Angeles 0.016% 0.0134345%
City Malibu Los Angeles 0.002% 0.0019269%
City Manhattan Beach Los Angeles 0.032% 0.0260686%
City Maywood Los Angeles 0.004% 0.0035528%
City Monrovia Los Angeles 0.031% 0.0254455%
City Montebello Los Angeles 0.030% 0.0250670%
City Monterey Park Los Angeles 0.031% 0.0256677%
City Norwalk Los Angeles 0.031% 0.0258228%
City Palmdale Los Angeles 0.046% 0.0375827%
City Palos Verdes Estates Los Angeles 0.006% 0.0053102% City Paramount Los Angeles 0.011% 0.0091483%
City Pasadena Los Angeles 0.146% 0.1200524%
City Pico Rivera Los Angeles 0.022% 0.0183333%
City Pomona Los Angeles 0.111% 0.0911933%
City Rancho Palos Verdes Los Angeles 0.002% 0.0012645%
City Redondo Beach Los Angeles 0.062% 0.0506992%
City Rosemead Los Angeles 0.003% 0.0028260%
5 of 15
APPENDIX 1
Participating
Subdivision
Classification
Participating Subdivision County Abatement
Percentage
Plaintiff
Subdivision
Percentage
Weighted
Allcation
Percentage
City San Dimas Los Angeles 0.003% 0.0022016%
City San Fernando Los Angeles 0.013% 0.0104837%
City San Gabriel Los Angeles 0.018% 0.0147726%
City San Marino Los Angeles 0.009% 0.0073791%
City Santa Clarita Los Angeles 0.022% 0.0178167%
City Santa Fe Springs Los Angeles 0.031% 0.0257531%
City Santa Monica Los Angeles 0.158% 0.1298513%
City Sierra Madre Los Angeles 0.006% 0.0048646%
City Signal Hill Los Angeles 0.010% 0.0084884%
City South El Monte Los Angeles 0.005% 0.0039603%
City South Gate Los Angeles 0.020% 0.0166272%
City South Pasadena Los Angeles 0.012% 0.0095334%
City Temple City Los Angeles 0.005% 0.0039498%
City Torrance Los Angeles 0.112% 0.0919820%
City Walnut Los Angeles 0.006% 0.0047305%
City West Covina Los Angeles 0.049% 0.0404521%
City West Hollywood Los Angeles 0.013% 0.0108517%
City Whittier Los Angeles 0.032% 0.0260581%
County Madera County Madera 0.349% 0.427% 0.3630669%
City Chowchilla Madera 0.012% 0.0097332%
City Madera Madera 0.039% 0.0318441%
County Marin County Marin 0.564% 0.690% 0.5861325%
City Larkspur Marin 0.015% 0.0124697%
City Mill Valley Marin 0.020% 0.0168401%
City Novato Marin 0.028% 0.0229824%
City San Anselmo Marin 0.009% 0.0078062%
City San Rafael Marin 0.089% 0.0729823%
County Mariposa County Mariposa 0.084% 0.103% 0.0876131% County Mendocino County Mendocino 0.439% 0.536% 0.4558394% City Ukiah Mendocino 0.039% 0.0317153%
6 of 15
APPENDIX 1
Participating
Subdivision
Classification
Participating Subdivision County Abatement
Percentage
Plaintiff
Subdivision
Percentage
Weighted
Allcation
Percentage
County Merced County Merced 0.551% 0.674% 0.5724262%
City Atwater Merced 0.024% 0.0195846%
City Livingston Merced 0.006% 0.0045873%
City Los Banos Merced 0.020% 0.0165142%
City Merced Merced 0.061% 0.0500762%
County Modoc County Modoc 0.065% 0.080% 0.0678250%
County Mono County Mono 0.023% 0.029% 0.0242606%
County Monterey County Monterey 0.908% 1.111% 0.9437083% City Greenfield Monterey 0.006% 0.0050552%
City King City Monterey 0.005% 0.0037355%
City Marina Monterey 0.017% 0.0144098%
City Monterey Monterey 0.041% 0.0336540%
City Pacific Grove Monterey 0.009% 0.0074842%
City Salinas Monterey 0.094% 0.0776576%
City Seaside Monterey 0.023% 0.0191772%
City Soledad Monterey 0.007% 0.0060870%
County Napa County Napa 0.288% 0.352% 0.2994325%
City American Canyon Napa 0.017% 0.0136869%
City Napa Napa 0.078% 0.0642783%
County Nevada County Nevada 0.441% 0.539% 0.4579827%
City Grass Valley Nevada 0.024% 0.0197805%
City Truckee Nevada 0.003% 0.0023843%
County Orange County Orange 4.364% 5.339% 4.5363576%
City Aliso Viejo Orange 0.014% 0.0113841%
City Anaheim Orange 0.554% 0.678% 0.5759282%
City Brea Orange 0.086% 0.0708897%
City Buena Park Orange 0.087% 0.0714352%
City Costa Mesa Orange 0.124% 0.152% 0.1288366%
City Cypress Orange 0.033% 0.0271937%
City Dana Point Orange 0.001% 0.0005560%
7 of 15
APPENDIX 1
Participating
Subdivision
Classification
Participating Subdivision County Abatement
Percentage
Plaintiff
Subdivision
Percentage
Weighted
Allcation
Percentage
City Fountain Valley Orange 0.055% 0.0455980%
City Fullerton Orange 0.137% 0.168% 0.1425744%
City Garden Grove Orange 0.213% 0.1752482%
City Huntington Beach Orange 0.247% 0.302% 0.2568420%
City Irvine Orange 0.139% 0.170% 0.1442350%
City Laguna Beach Orange 0.047% 0.058% 0.0493043%
City Laguna Hills Orange 0.014% 0.0115457%
City Laguna Niguel Orange 0.001% 0.0007071%
City Laguna Woods Orange 0.001% 0.0006546%
City La Habra Orange 0.060% 0.073% 0.0621049%
City Lake Forest Orange 0.012% 0.0101249%
City La Palma Orange 0.012% 0.0095439%
City Los Alamitos Orange 0.008% 0.0069190%
City Mission Viejo Orange 0.014% 0.0117560%
City Newport Beach Orange 0.179% 0.1470134%
City Orange Orange 0.150% 0.1231320%
City Placentia Orange 0.029% 0.035% 0.0298912%
City Rancho Santa Margarita Orange 0.001% 0.0006296%
City San Clemente Orange 0.008% 0.010% 0.0086083%
City San Juan Capistrano Orange 0.008% 0.0065510%
City Santa Ana Orange 0.502% 0.614% 0.5213866%
City Seal Beach Orange 0.020% 0.0165891%
City Stanton Orange 0.035% 0.0291955%
City Tustin Orange 0.073% 0.0600341%
City Westminster Orange 0.104% 0.127% 0.1082721%
City Yorba Linda Orange 0.044% 0.0362223%
County Placer County Placer 1.045% 1.278% 1.0861002%
City Auburn Placer 0.017% 0.0141114%
City Lincoln Placer 0.031% 0.0255599%
City Rocklin Placer 0.076% 0.0625485%
8 of 15
APPENDIX 1
Participating
Subdivision
Classification
Participating Subdivision County Abatement
Percentage
Plaintiff
Subdivision
Percentage
Weighted
Allcation
Percentage
City Roseville Placer 0.196% 0.1616559%
County Plumas County Plumas 0.205% 0.251% 0.2128729%
County Riverside County Riverside 4.534% 5.547% 4.7128296% City Banning Riverside 0.017% 0.0143848%
City Beaumont Riverside 0.021% 0.0171135%
City Blythe Riverside 0.012% 0.0096714%
City Canyon Lake Riverside 0.000% 0.0001761%
City Cathedral City Riverside 0.067% 0.0553614%
City Coachella Riverside 0.021% 0.0173054%
City Corona Riverside 0.147% 0.1207083%
City Desert Hot Springs Riverside 0.024% 0.0200433%
City Eastvale Riverside 0.000% 0.0002747%
City Hemet Riverside 0.051% 0.0421792%
City Indio Riverside 0.056% 0.0457794%
City Jurupa Valley Riverside 0.001% 0.0008991%
City Lake Elsinore Riverside 0.021% 0.0172949%
City La Quinta Riverside 0.063% 0.0516732%
City Menifee Riverside 0.032% 0.0260909%
City Moreno Valley Riverside 0.137% 0.1130348%
City Murrieta Riverside 0.048% 0.059% 0.0497423%
City Norco Riverside 0.016% 0.0134542%
City Palm Desert Riverside 0.083% 0.0682465%
City Palm Springs Riverside 0.076% 0.0629862%
City Perris Riverside 0.009% 0.0076774%
City Rancho Mirage Riverside 0.052% 0.0431098%
City Riverside Riverside 0.268% 0.2206279%
City San Jacinto Riverside 0.010% 0.0085936%
City Temecula Riverside 0.022% 0.0180086%
City Wildomar Riverside 0.008% 0.0062500%
County Sacramento County Sacramento 3.797% 4.645% 3.9465887% 9 of 15
APPENDIX 1
Participating
Subdivision
Classification
Participating Subdivision County Abatement
Percentage
Plaintiff
Subdivision
Percentage
Weighted
Allcation
Percentage
City Citrus Heights Sacramento 0.057% 0.0465312%
City Elk Grove Sacramento 0.130% 0.1066994%
City Folsom Sacramento 0.108% 0.0890850%
City Galt Sacramento 0.017% 0.0143704%
City Rancho Cordova Sacramento 0.008% 0.0067679%
City Sacramento Sacramento 0.721% 0.882% 0.7496530%
County San Benito County San Benito 0.106% 0.130% 0.1101417% City Hollister San Benito 0.027% 0.0225355%
County San Bernardino County San Bernardino 3.259% 3.987% 3.3878124% City Adelanto San Bernardino 0.008% 0.0066640%
City Apple Valley San Bernardino 0.025% 0.0207360%
City Barstow San Bernardino 0.015% 0.0122056%
City Chino San Bernardino 0.064% 0.0525893%
City Chino Hills San Bernardino 0.001% 0.0006388%
City Colton San Bernardino 0.031% 0.0253443%
City Fontana San Bernardino 0.112% 0.0920543%
City Grand Terrace San Bernardino 0.006% 0.0051051%
City Hesperia San Bernardino 0.035% 0.0291522%
City Highland San Bernardino 0.004% 0.0029061%
City Loma Linda San Bernardino 0.009% 0.0071188%
City Montclair San Bernardino 0.039% 0.0322108%
City Ontario San Bernardino 0.179% 0.1472934%
City Rancho Cucamonga San Bernardino 0.084% 0.0689431%
City Redlands San Bernardino 0.057% 0.0469150%
City Rialto San Bernardino 0.073% 0.0603206%
City San Bernardino San Bernardino 0.178% 0.1461880%
City Twentynine Palms San Bernardino 0.002% 0.0012605%
City Upland San Bernardino 0.052% 0.0424460%
City Victorville San Bernardino 0.033% 0.0269400%
City Yucaipa San Bernardino 0.016% 0.0128772%
10 of 15
APPENDIX 1
Participating
Subdivision
Classification
Participating Subdivision County Abatement
Percentage
Plaintiff
Subdivision
Percentage
Weighted
Allcation
Percentage
City Yucca Valley San Bernardino 0.003% 0.0021228%
County San Diego County San Diego 5.706% 6.980% 5.9309748% City Carlsbad San Diego 0.128% 0.1050485%
City Chula Vista San Diego 0.189% 0.231% 0.1961456%
City Coronado San Diego 0.044% 0.0359095%
City El Cajon San Diego 0.113% 0.0933582%
City Encinitas San Diego 0.061% 0.074% 0.0630289%
City Escondido San Diego 0.145% 0.1192204%
City Imperial Beach San Diego 0.014% 0.0118283%
City La Mesa San Diego 0.055% 0.068% 0.0575593%
City Lemon Grove San Diego 0.022% 0.0183911%
City National City San Diego 0.080% 0.0656808%
City Oceanside San Diego 0.213% 0.1753428%
City Poway San Diego 0.062% 0.0511040%
City San Diego San Diego 1.975% 2.416% 2.0531169%
City San Marcos San Diego 0.089% 0.0733897%
City Santee San Diego 0.033% 0.0268401%
City Solana Beach San Diego 0.017% 0.0138564%
City Vista San Diego 0.052% 0.0425144%
Consolidated San Francisco San Francisco 3.026% 3.702% 3.1457169% County San Joaquin County San Joaquin 1.680% 2.055% 1.7460399% City Lathrop San Joaquin 0.009% 0.0075394%
City Lodi San Joaquin 0.053% 0.0439484%
City Manteca San Joaquin 0.054% 0.0443454%
City Ripon San Joaquin 0.013% 0.0104219%
City Stockton San Joaquin 0.313% 0.383% 0.3256176%
City Tracy San Joaquin 0.084% 0.0692047%
County San Luis Obispo County San Luis Obispo 0.816% 0.999% 0.8484126% City Arroyo Grande San Luis Obispo 0.024% 0.0199053%
City Atascadero San Luis Obispo 0.029% 0.0240680%
11 of 15
APPENDIX 1
Participating
Subdivision
Classification
Participating Subdivision County Abatement
Percentage
Plaintiff
Subdivision
Percentage
Weighted
Allcation
Percentage
City El Paso de Robles (Paso Robles) San Luis Obispo 0.043% 0.0353456% City Grover Beach San Luis Obispo 0.017% 0.0137881%
City Morro Bay San Luis Obispo 0.020% 0.0160922%
City San Luis Obispo San Luis Obispo 0.077% 0.0637841%
County San Mateo County San Mateo 1.074% 1.313% 1.1159599% City Belmont San Mateo 0.021% 0.0169860%
City Burlingame San Mateo 0.019% 0.0152537%
City Daly City San Mateo 0.044% 0.0363880%
City East Palo Alto San Mateo 0.013% 0.0103982%
City Foster City San Mateo 0.020% 0.0166101%
City Half Moon Bay San Mateo 0.004% 0.0031638%
City Hillsborough San Mateo 0.013% 0.0110029%
City Menlo Park San Mateo 0.015% 0.0126209%
City Millbrae San Mateo 0.013% 0.0105836%
City Pacifica San Mateo 0.016% 0.0130625%
City Redwood City San Mateo 0.056% 0.0463511%
City San Bruno San Mateo 0.021% 0.0172161%
City San Carlos San Mateo 0.013% 0.0108885%
City San Mateo San Mateo 0.052% 0.0425841%
City South San Francisco San Mateo 0.043% 0.0353943%
County Santa Barbara County Santa Barbara 1.132% 1.385% 1.1768968% City Carpinteria Santa Barbara 0.001% 0.0008938%
City Goleta Santa Barbara 0.004% 0.0028969%
City Lompoc Santa Barbara 0.047% 0.0389379%
City Santa Barbara Santa Barbara 0.122% 0.1004559%
City Santa Maria Santa Barbara 0.058% 0.0479179%
County Santa Clara County Santa Clara 2.404% 2.941% 2.4987553% City Campbell Santa Clara 0.014% 0.0112566%
City Cupertino Santa Clara 0.008% 0.0066824%
City Gilroy Santa Clara 0.025% 0.0202891%
12 of 15
APPENDIX 1
Participating
Subdivision
Classification
Participating Subdivision County Abatement
Percentage
Plaintiff
Subdivision
Percentage
Weighted
Allcation
Percentage
City Los Altos Santa Clara 0.013% 0.0103338%
City Los Gatos Santa Clara 0.013% 0.0103220%
City Milpitas Santa Clara 0.036% 0.0298120%
City Morgan Hill Santa Clara 0.015% 0.0124619%
City Mountain View Santa Clara 0.041% 0.0334608%
City Palo Alto Santa Clara 0.039% 0.0323080%
City San Jose Santa Clara 0.294% 0.360% 0.3054960%
City Santa Clara Santa Clara 0.067% 0.0549723%
City Saratoga Santa Clara 0.004% 0.0034161%
City Sunnyvale Santa Clara 0.053% 0.0434069%
County Santa Cruz County Santa Cruz 0.783% 0.957% 0.8135396% City Capitola Santa Cruz 0.020% 0.0168191%
City Santa Cruz Santa Cruz 0.143% 0.1180348%
City Scotts Valley Santa Cruz 0.015% 0.0126525%
City Watsonville Santa Cruz 0.063% 0.0520136%
County Shasta County Shasta 1.095% 1.339% 1.1380191%
City Anderson Shasta 0.024% 0.0198896%
City Redding Shasta 0.284% 0.2334841%
City Shasta Lake Shasta 0.004% 0.0031993%
County Siskiyou County Siskiyou 0.228% 0.279% 0.2373393% County Solano County Solano 0.760% 0.6260795%
City Benicia Solano 0.031% 0.0253903%
City Dixon Solano 0.016% 0.0130849%
City Fairfield Solano 0.109% 0.0897317%
City Suisun City Solano 0.021% 0.0176183%
City Vacaville Solano 0.119% 0.0976497%
City Vallejo Solano 0.167% 0.1373644%
County Sonoma County Sonoma 1.218% 1.490% 1.2661290%
City Healdsburg Sonoma 0.032% 0.0266929%
City Petaluma Sonoma 0.081% 0.0667507%
13 of 15
APPENDIX 1
Participating
Subdivision
Classification
Participating Subdivision County Abatement
Percentage
Plaintiff
Subdivision
Percentage
Weighted
Allcation
Percentage
City Rohnert Park Sonoma 0.041% 0.0340759%
City Santa Rosa Sonoma 0.184% 0.1519070%
City Sonoma Sonoma 0.022% 0.0183438%
City Windsor Sonoma 0.016% 0.0129298%
County Stanislaus County Stanislaus 1.722% 1.4182273%
City Ceres Stanislaus 0.041% 0.0340260%
City Modesto Stanislaus 0.217% 0.1788759%
City Newman Stanislaus 0.006% 0.0046964%
City Oakdale Stanislaus 0.018% 0.0145531%
City Patterson Stanislaus 0.015% 0.0126590%
City Riverbank Stanislaus 0.010% 0.0085699%
City Turlock Stanislaus 0.065% 0.0531966%
County Sutter County Sutter 0.306% 0.374% 0.3179548%
City Yuba City Sutter 0.074% 0.0606242%
County Tehama County Tehama 0.213% 0.261% 0.2216654%
City Red Bluff Tehama 0.014% 0.0117771%
County Trinity County Trinity 0.082% 0.101% 0.0855476%
County Tulare County Tulare 0.809% 0.990% 0.8410949%
City Dinuba Tulare 0.014% 0.0116929%
City Exeter Tulare 0.004% 0.0032479%
City Farmersville Tulare 0.003% 0.0027879%
City Lindsay Tulare 0.007% 0.0057111%
City Porterville Tulare 0.021% 0.0171845%
City Tulare Tulare 0.037% 0.0302273%
City Visalia Tulare 0.066% 0.0545872%
County Tuolumne County Tuolumne 0.486% 0.594% 0.5047621% County Ventura County Ventura 2.192% 2.681% 2.2781201%
City Camarillo Ventura 0.002% 0.0012815%
City Fillmore Ventura 0.002% 0.0020294%
City Moorpark Ventura 0.008% 0.0067337%
14 of 15
EXHIBIT 6

USE OF CALIFORNIA ABATEMENT ACCOUNTS FUNDS

HIGH IMPACT ABATEMENT ACTIVITIES

California Abatement Accounts Funds will be used for future Opioid Remediation in one or more of the areas described in the List of Opioid Remediation Uses, which is Exhibit E of the Distributor Settlement Agreement.

In addition to this requirement, no less than 50% of the Local Allocation in each calendar year will be used for one or more of the following High Impact Abatement Activities:

1. The provision of matching funds or operating costs for substance use disorder facilities within the Behavioral Health Continuum Infrastructure Program;

2. Creating new or expanded Substance Use Disorder (“SUD”) treatment infrastructure;

3. Addressing the needs of communities of color and vulnerable populations (including sheltered and unsheltered homeless populations) that are disproportionately impacted by SUD;

4. Diversion of people with SUD from the justice system into treatment, including by providing training and resources to first and early responders (sworn and non-sworn) and implementing best practices for outreach, diversion and deflection, employability, restorative justice, and harm reduction; and/or

5. Interventions to prevent drug addiction in vulnerable youth.

The California Department of Health Care Services (“DHCS”) may add to this list (but not delete from it) by designating additional High Impact Abatement Activities. DHCS will make reasonable efforts to consult with stakeholders, including the California Participating Subdivisions, before adding additional High Impact Abatement Activities to this list.

CITY OF WILDOMAR – CITY COUNCIL
Agenda Item 3.3

GENERAL BUSINESS
Meeting Date: March 9, 2022
______________________________________________________________________

TO: Mayor and City Council Members

FROM: Robert Howell, Administrative Services Director

PREPARED BY: James R. Riley, Project Consultant, Municipal Consulting Services LLC

SUBJECT: American Rescue Plan Act (ARPA) Overview and Project Proposals

STAFF REPORT

RECOMMENDATIONS:

Staff recommends that the City Council provide direction and priorities regarding the allocation of the funds available to the City of Wildomar from the American Rescue Plan Act (ARPA).

BACKGROUND:

On March 11, 2021, the American Rescue Plan Act (ARPA) was signed into law, and established the Coronavirus State Fiscal Recovery Fund and Coronavirus Local Fiscal Recovery Fund, which together make up the Coronavirus State and Local Fiscal Recovery Funds (“SLFRF”) program. This program is intended to provide support to State, territorial, local, and Tribal governments in responding to the economic and public health impacts of COVID-19 and in their efforts to contain impacts on their communities, residents, and businesses. The City of Wildomar was allocated $8,905,968 and received the first payment of $4,452,984 on July 13, 2021. The remaining $4,452,984 is due to the City in July 2022.

INTERIM FINAL RULES:

In May 2021, the United States Department of the Treasury issued Interim Final Rules to be used in the implementation of these funds. The use of the funds must be used in one of the following four statutory categories:

1. To respond to the COVID -19 public health emergency or its negative economic impacts;

2. To respond to workers performing essential work during the COVID-19 public health emergency by providing premium pay to such eligible workers of the recipient, or by providing grants to eligible employers that have eligible workers who performed essential work;

3. For the provision of government services, to the extent of the reduction in revenue of such recipient due to the COVID –19 public health emergency, relative to revenues collected in the most recent full fiscal year of the recipient prior to the emergency; and

4. To make necessary investments in water, sewer, or broadband infrastructure.

Under the Interim Final Rules, the City budgeted and committed $1.3 million related to category 1, which was related to the impact from the COVID-19 public health emergency or its negative economic impacts . Under category 3 regarding using the funds to cover revenue reduction due to COVID -19, only $250,000 was eligible to be used. This is because the amount for category 3 use was determined by a revenue loss calculation stated in the Rules.

KEY CHANGES AND CLARIFICATIONS IN THE FINAL RULE:

In January 2022, the Department of the Treasury issued its Final Rule on the use of the ARPA funds, effective April 1, 2022. The final rule delivers broader flexibility and greater simplicity in the program, responsive to feedback in the comment process. Among other clarifications and changes, the final rule provides the features below.

Replacing Lost Public Sector Revenue
The final rule offers a standard allowance for revenue loss of up to $10 million, allowing recipients to select between a standard amount of revenue loss or complete a full revenue loss calculation. Recipients that select the standard allowance may use that amount - in many cases their full award - for government services, with streamlined reporting requirements.

Public Health and Economic Impacts
In addition to programs and services, the final rule clarifies that recipients can use funds for capital expenditures that support an eligible COVID -19 public health or economic response. For example, recipients may build certain affordable housing, childcare facilities, schools, hospitals, and other projects consistent with final rule requirements.

In addition, the final rule provides an expanded set of households and communities that are presumed to be "impacted" and "di sproportionately impacted" by the pandemic, thereby allowing recipients to provide responses to a broad set of households and entities without requiring additional analysis.

Further, the final rule provides a broader set of uses available for these communities as part of COVID - 19 public health and economic response, including making affordable housing, childcare, early learning, and services to address learning loss during the pandemic eligible in all impacted communities and making certain community development and neighborhood revitalization activities eligible for disproportionately impacted communities.

Further, the final rule allows for a broader set of uses to restore and support government employment, including hiring above a recipient's pre-pandemic baseline, providing funds to employees that experienced pay cuts or furloughs, avoiding layoffs, and providing retention incentives.

Premium Pay
The final rule delivers more streamlined options to provide premium pay, by broadening the share of eligible workers who can receive premium pay without a written justification while maintaining a focus on lower -income and frontline workers performing essential work.

Water, Sewer & Broadband Infrastructure
The final rule significantly broadens eligible broadband infrastructure investments to address challenges with broadband access, affordability, and reliability, and adds additional eligible water and sewer infrastructure investments, including a broader range of lead remediation and stormwater management projects.

DISCUSSION:

The City has budgeted and committed to date $1,227,220 of ARPA funding for fiscal year 2021-22 and an additional $397,500 in fiscal year 2022- 23. The remaining available balance of funds available to commit is $7,281,268. Staff has prepared a list detailing the funds that have been budgeted and committed, along with a list of proposed projects recommended by various City Departments as well as non-City entities. Staff is requesting the City Council to review the list an d provide direction concerning those projects to do as well as the priority of the projects.

FISCAL IMPACT:

The fiscal impact to be determined based on the direction provided by the City Council.

ARPA funds are currently recorded in Fund 115-ARPA Funds.

Submitted by: Approved by:

Robert Howell Daniel York
Administrative Services Director City Manager

ATTACHMENTS:

ARPA Budget and Project Proposals
City of Wildomar
ARPA Budget and Project Proposals
March 9, 2022
Item
No. Description Department/ Other 2021-22 2022-23 Project Proposals ARPA Allocation to the City of Wildomar 4,452,984$ 4,452,984$ ARPA Balance Available for Project Proposals $ 7,281,268 ARPA Funds Budgeted
Category 1. COVID-19 Public Health Emergency & Negative Economic Impact 1 Office of Emergency Services-Salaries & Benefits

Services 100,200 110,500
2 Office of Emergency Services-Supplies & Services

Services 45,600 14,400
3 Office of Emergency Services-Vehicle

Services 70,000 5,000
4 SWAG-Permanent Housing Services Community Services 217,600 217,600 5 SWAG-ADU Renovation Community Services 262,700
6 CIP Grant Match:
a CIP 88 Bundy/ Harvest Signal Public Works 27,000
b CIP 89 Traffic Signal Retrofits Public Works 38,000
7 COVID Related Supplies and Services-includes
testing, legal service, pressure washing/ patrols,
PPE, temporary help, etc.

Various 67,400
8 Front Counter/ Cubicles -COVID Related Non-Departmental 87,900 9 COVID Related Activities-Public Works Salaries &
Benefits
Public Works 6,500
10 COVID Related Activities-Cemetery Supplies &
Services
Cemetery 4,300
Total Category 1 927,200 347,500
Category 3. Revenue Loss Recovery
11 General Plan Update-Preliminary Scoping Work Planning 50,000 12 City ERP System Replacement Administrative Services 150,000 50,000 Total Category 3 200,000 50,000
Total Budgeted 1,127,200 397,500
ARPA Funds Committed
Category 1. COVID-19 Public Health Emergency & Negative Economic Impact 13 Business Registration Fee Waiver-Registered and
Unregistered
Administrative Services 100,000
Total Category 1 100,000
Total Committed 100,000
1 City of Wildomar
ARPA Budget and Project Proposals
March 9, 2022
Item
No. Description Department/ Other 2021-22 2022-23 Project Proposals ARPA Allocation to the City of Wildomar 4,452,984$ 4,452,984$ ARPA Balance Available for Project Proposals $ 7,281,268 ARPA Funds- Proposed Projects
Category 1. COVID-19 Public Health Emergency & Negative Economic Impact 14 Palm Communities-Tres Lagos-Phase 1 Palm Communities 3,500,000 15 Palm Communities-Tres Lagos-Phase 2 Palm Communities 5,300,000 Total Category 1 8,800,000
Category 3. Revenue Loss Recovery
16 City ERP System Replacement-Additional Funds Administrative Services 400,000 17 27 Acre Park Phase I Features:
a Bike Park (Includes Trail) Public Works 340,000
b Bike Trail Only Public Works 100,000
c Interim Site and Parking Public Works 461,000
d Hill Top Park Public Works 427,000
e Trailhead Parking Public Works 1,055,000
f Trails and Hilltop Climb Public Works 210,000
g Bridge Crossings Public Works 305,000
h Landscaping Public Works 1,202,000
18 CSA & LLMD Reformation to CFD Public Works 100,000
19 SEDCO Basin Park CFD Formation Public Works 35,000
20 Clinton Keith Interchange Beautification Concept Public Works 50,000 21 Wildomar Beautification Program Community Services 70,000 22 CIP Projects -Grant Match Funds:
(Project Description in 5-Year CIP)
a Bundy Canyon Sidewalk & Bike Lane Public Works 195,000 b CIP 28-2 Palomar Sidewalk & Bike Lanes Public Works 165,000 23 City Hall Non-Departmental 6,000,000
Total Category 3 11,115,000
2 City of Wildomar
ARPA Budget and Project Proposals
March 9, 2022
Item
No. Description Department/ Other 2021-22 2022-23 Project Proposals ARPA Allocation to the City of Wildomar 4,452,984$ 4,452,984$ ARPA Balance Available for Project Proposals $ 7,281,268 ARPA Funds- Proposed Projects (Continued)
Category 4. Investments in Water, Sewer or Broadband
24 EVMWD-CIP Projects-Wildomar
a Grand Ave & Tranquil Lane Subgrade Stabilzation EVMWD 1,528,000 b Washington Ave Lift Station Connect-SRRRA EVMWD 1,500,000 c 1,100 LF Deep Sewer Main extension to support
proposed Rhodes Development EVMWD 600,000
d SEDCO Hills Septic System Sewer Conversion EVMWD 20,000,000 e Baxter Village and White Street Sewer EVMWD 2,970,000 Total Category 4 26,598,000
Total Proposed Projects 46,513,000
Grand Total: 1,227,200$ 397,500$ 46,513,000$ ARPA Funds -Balance Available for Projects 3,225,784$ 4,055,484$ 7,281,268$ 3 CITY OF WILDOMAR – COUNCIL
Agenda Item #3.4

GENERAL BUSINESS
Meeting Date: March 9, 2022
________________________________________________________________________

TO: Mayor and City Council Members

FROM: Janet Morales, City Clerk

SUBJECT: Measure Z Oversight Advisory Committee Appointments

STAFF REPORT

RECOMMENDATION:

Staff recommends that the City Council review the applications for committee membership and appoint applicants to the Measure Z Citizen’s Oversight Advisory Committee for terms expiring February 2024.

BACKGROUND:

On February 28, 202 2, Committee Members Shelley Hitchcock, Steve Regalado, and Timothy Underdown’s terms expired.

On February 16, 2022 a Notice of Vacancy for 3 scheduled positions were advertised. At the end of the recruitment period, applications were received from the following residents:

1. James Howey

2. Timothy Underdown (Term Expired February 2022)

Since a vacancy will still remain, the application period will reopen and be extended, and the additional applications will be brought back to the City Council at a future Council Meeting to appoint the additional member(s).

At this time, i t is staff’s recommendation for the City Counci l to review the applications and appoint at least one applicant to the Measure Z Oversight Advisory Committee for a two-year term ending February 2023.

FISCAL IMPACT:

None.

Submitted by: Approved by:

Janet Morales Daniel York
City Clerk City Manager

ATTACHMENTS:

1. James Howey Application

2. Timothy Underdown Application

CITY OF WILDOMAR – CITY COUNCIL
Agenda Item #3.5

CONSENT CALENDAR
Meeting Date: March 9, 2022
______________________________________________________________________

TO: Mayor and Council Members

FROM: Jason Farag, Capital Projects Manager

PREPARED: Warren Repke, Project Manager

SUBJECT: Exempting Acquisition or Disposal of Certain Real Property Interests from Government Code 65402 Requirements

STAFF REPORT

RECOMMENDATION:

Staff recommends that the City Council approve the following Resolution:

RESOLUTION NO. 2022 – ________

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF WILDOMAR EXEMPTING

THE ACQUISITION OR DISPOSAL OF CERTAIN REAL PROPERTY INTERESTS FROM THE REQUIRERMENTS OF GOVERNMENT CODE SECTION 65402

BACKGROUND:

Some projects in the City’s 5- Year Capital Improvement Program (CIP), typically road widening projects, require the acquisition or disposition of real property. Real property acquisition is required when the City does not have sufficient right-of-way to construct the necessary improvements for a project. The City, with the support of a consultant, conducts appraisals and negotiations with private property owners to purchase, or acquire, portions of their private property for public use. This pr operty acquisition is typically kept to a minimum to only include the specific areas necessary for the City to construct, operate, and maintain the improvements. In some instances, the City may also need to vacate, or dispose of, certain real property. Som e examples of property dispositions include quitclaiming easements from the City to another agency or entity or vacating excess right-of-way that is no longer needed.

In addition, private development projects must often dedicate property to the City as part of their project, to comply with their conditions of approval. In some instances, the City may also need to vacate right-of-way as part of a private development project.

Government Code Section 65402 provides that no real property shall be acquired by dedication or otherwise for street or other public purposes, no real property shall be disposed of, no street shall be vacated or abandoned, and no public building or structure shall be constructed or authorized unless found to be in conformance with the General Plan by the City of Wildomar Planning Commission.

However, Government Code Section 65402 also provides that the Wildomar City Council may adopt a Resolution that the provisions of this Government Code Section do not apply to the following:

(1) The disposition of the remainder of a larger parcel which was acquired and used in part for street purposes.
(2) Acquisitions, dispositions, or abandonments for street widening. (3) Alignment projects, provided such dispositions for street purposes, acquisitions, dispositions, or abandonments for street widening, or alignment projects are of a minor nature.

DISCUSSION:

Acquisition or disposition of real property is a common element associated with a street widening or alignment project. These activities are generally minor and have no impact on the General Plan. In addition, the City CIP projects associated with the acquisition or disposition of a given property are included in the City’s 5- Year Capital Improvement Program (CIP) which the Planning Commission annually reviews for General Plan Consistency. Private development projects that require acquisition or disposition are reviewed by staff for General Plan conformance and subsequently reviewed and approved by the Planning Commission and/or the City Council.

Exempting the above three actions from Government Code Section 65402 will eliminate the need to separately take each acquisition or disposition of real property to the Planning Commission and will provide a more efficient process and help reduce impacts to project schedules. The Planning Comission will still retain the ability to annually review the 5- Year CIP program on an annual basis.

PLANNING COMISSION ACTION:

Prior to bringing this item forward to the City Council for consideration, the item was brought before the Planning Comission for their consideration. At its meeting of March 2, 2022, the Planning Commissi on considered and approved Resolution No. PC 2022- 09 recommending that the City Council approve a resolution exempting the acquisition or disposal of certain real property interests from Government Code Section 65402.

Staff recommends adoption of the proposed City Council Resolution.

FISCAL IMPACTS:

Adoption of this Resolution will reduce project administration costs.

Submitted by: Approved by:

Jason Farag Dan York
Capital Project Manager City Manager

ATTACHMENTS:

Resolution

RESOLUTION NO. 2022 - ___

A RESOLUTION OF THE CITY COUNCIL OF THE CITY

WILDOMAR EXEMPTING THE ACQUISITION OR

DISPOSAL OF CERTAIN REAL PROPERTY INTERESTS

FROM THE REQUIREMENTS OF GOVERNMENT CODE
SECTION 65402

WHEREAS, Government Code Section 65402, subsection (a), provides as follows:

(a) If a general plan or part thereof has been adopted, no real property shall be acquired by dedication or otherwise for street, square, park or other public purposes, and no real property shall be disposed of, no street shall be vacated or abandoned, and no public building or structure shall be constructed or authorized, if the adopted general plan or part thereof applies thereto, until the location, purpose and extent of such acquisition or disposition, such street vacation or abandonment, or such public building or structure have been submitted to and reported upon by the planning agency as to conformity with said adopted general plan or part thereof.

The planning agency shall render its report as to conformity with said adopted general plan or part thereof within forty (40) days after the matter was submitted to it, or such longer period of time as may be designated by the legislative body.

If the legislative body so provides, by ordinance or
resolution, the provisions of this subdivision shall not apply to: (1) the disposition of the remainder of a larger parcel which was acquired and used in part for street purposes; (2) acquisitions, dispositions, or abandonments for street
widening; or (3) alignment projects, provided such
dispositions for street purposes, acquisitions, dispositions, or abandonments for street widening, or alignment projects are of a minor nature.

WHEREAS, in accordance with Government Code Section 65402, the City wishes to exempt the acquisition or disposition of certain real property interests from the requirements of Government Code Section 65402, subsection (a); and

NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Wildomar that it does hereby resolve, determine, find and order as follows:

Section 1. Recitals. The recitals set forth above are true and correct and incorporated herein.

Section 2. Exemption. In accordance with Government Code Section 65402, the requirements set forth in Government Code Section 65402, subsection (a), shall not apply to the following:

(a) the disposition of the remainder of a larger parcel which was acquired and used in part for street purposes;

(b) acquisitions, dispositions, or abandonments for street widening; or

(c) alignment projects, provided such dispositions for street purposes, acquisitions, dispositions, or abandonments for street widening, or alignment projects are of a minor nature.

Section 3. Severability. That if any action, subsection, sentence, clause or phrase of this Resolution shall be held invalid or unconstitutional by a court of competent jurisdiction, such invalidity shall not affect the validity of the remaining portions of this Resolution that can be given effect without the invalid provisions.

PASSED, APPROVED AND ADOPTED this 9th day of March, 2022.

________________________________
Ben J. Benoit
Mayor

APPROVED AS TO FORM: ATTEST:

______________________________ ______________________________ Thomas D. Jex Janet Morales, CMC
City Attorney City Clerk

CITY OF WILDOMAR – CITY COUNCIL
Agenda Item # 3.6

GENERAL BUSINESS
Meeting Date: March 9, 2022
______________________________________________________________________

TO: Mayor and City Council Members

FROM: Daniel Torres, Community Services Director

SUBJECT: Litter/Illegal Dumping Fees and Signage (Moore)

STAFF REPORT

RECOMMENDATION:

Staff recommends for council to review the current procedures in place regarding illegal dumps and provide staff feedback on the future signage approach.

BACKGROUND:

There are multiple c omponents to the city’s approach to address illegal dumping within the city limits; the following list is a condensed version:

Wildomar Municipal Code 8.104.680 Unlawful dumping.

It is unlawful for any person to negligently or intentionally spill upon any property within the City any solid waste, or to cause, suffer, or permit solid waste, to be located upon any property in the City, except as authorized by law.

Sec. 8.104. 710. - Enforcement
A. Pursuant to California Penal Code Section 836.5, any City code enforcement officer is authorized to enforce the provisions of this Chapter and as well as those of California Penal Code Sections 374, 374a, 374.2, 374.3, 374.4, 374d, 374.7, and 375; California Government Code Section 68055 et seq.; and California Vehicle Code Sections 23111 and 23112.

8. Any violation of this Chapter may be enforced i n any manner authorized by law, including but not limited to an administrative citation, criminal citation, nuisance abatement action, or civil action.

Sec. 1.16.040 Punishments.

A. Any conviction of a misdemeanor under the provisions of this Code shall be punishable by a fine of not more than $1,000.00, or by imprisonment for a period not exceeding six months, or by both fine and imprisonment.

B. Any conviction of an infraction under the provisions of this Code shall be punishable for a first conviction by a fine of not more than $100.00, for a second conviction within a 12-month period by a fine of not more than $200.00, and for a third or any subsequent conviction within a 12-month period by a fine of not more than $500.00.

Public Works Service Provider, Scope of Services:

Roadside Maintenance: Maintaining the aesthetics of City facilities, removing of litter, illegal signs, graffiti and sweeping

CR&R / Waste Management Agreements :

Section 5, Paragraph F, Number 3
Franchisee shall arrange to remove and shall dispose all such reported illegally dumped materials on Traveled Way within forty -eight (48) hours of the receipt of reports thereof except for remote areas, as approved by the director, for which the removal shall occur within five working days. The Franchisee may request that specified roads, determined by the franchisee to be inaccessible for waste removal, be considered by the Director for revised waste removal requirements.

Residents and Councilmembers have identified illegal dumping throughout the city requiring Public Works to report the item to the appropriate waste hauler. On occasion primarily related to private properties, removal has not been timely as it requires Code Enforcement to notify the property owner. During the July 14, 2021, City Council meeting Councilmember Moore requested to have illegal dumping as a future agenda item.

DISCUSSION :

With multiple components already in place to address illegal dumping, an additional action that may mitigate the reoccurrence would be to develop and post signage throughout the city.

During the February 10, 2021, city council meeting, council selected two council members to serve on a temporar y ad-hoc Wildomar Beautification Subcommittee that included Councilmembers Moore and Morabito. Throughout the 4 meetings of the subcommittee, the development and expansion of 4 categories for a future Beautification Program was completed. Within those categories a selection with in the Keep it Clean and First Impressions programs will best address the development and posting of the additional signage for illegal dumping

FISCAL IMPACT:

There is no impact at this time. Any potential/incurred cost from future signage will be addressed during a future budget request.

Submitted by: Approved by:

Daniel Torres Dan York
Community Services Director City Manager

ATTACHMENTS:

None.

CITY OF WILDOMAR – CITY COUNCIL
Agenda Item # 3.7

GENERAL BUSINESS
Meeting Date: March 9, 2022
______________________________________________________________________

TO: Mayor and City Council Members

FROM: Daniel Torres, Community Services Director

SUBJECT: Flag Policy (Morabito)

STAFF REPORT

RECOMMENDATION:

Staff recommends that the City Council Discuss and provide direction on a Flag Policy:

1. No changes or adjustments to the current city practices regarding flags; or

2. No changes to the Wildomar Municipal Code and continue using section

17.172.130 Detached accessory buildings; or

3. Introduce an additional administrative policy with a flag element that will require a future staff report, or a Municipal Code amendment that regulates city wide the height and placement of flagpoles and the flags flown.

BACKGROUND:

The city’s current practices for the display times, positions, and manners for the flags of the United States, State of California, City of Wildomar and localities are held to align with the sections in United States Code Title 4 Chapter 1 and Government Code Title 1 Division 2 Chapter 3. The practices mentioned in the listed codes are largely upheld by staff while on site during normal business hours. In cases of executive orders for the flag to be displayed at half -staff, city staff lower s and raise the flag to correspond the order when staff is onsite. If an order is stated to start after hours, ends during the weekend, or lands on a holiday staff address the flag the next business day. The current City Facilities that display the US, State, City, and localities flags are City Hall, Fire Station 61, Marna O’Brien Park, and the Wildomar Cemetery District.

In regards to Flag Poles, the Wildomar Municipal Code that provides some guidance for the installation of detached accessory are in section 17.172.130.

17.172.130 Detached accessory buildings.

A. Intent. The City Council has adopted the following provisions to establish minimum development requirements for the erection of detached accessory buildings in the City.

These requirements are intended to provide for the appropriate construction of detached accessory buildings, enhance the aesthetic appearance of the community, preserve property values and protect the public health, safety and welfare.

B. Development Standards. Where the principal use of a lot is a one-family dwelling, a detached accessory building shall be permitted subject to the following requirements.

These requirements are in addition to the development standards of the applicable zone.

8. For lots two acres or smaller, the minim um setback from a side property line shall be five feet and the minimum setback from a rear property line shall be 10 feet; provided, however, that where the applicable zone provides for a greater side or rear yard setback, such greater setback shall apply . For lots larger than two acres, the minimum setback from a side property line and from a rear property line shall be 10 feet; provided, however, that where the applicable zone provides for a greater side or rear yard setback, such greater setback shall apply.

9. Notwithstanding the height limitations of any zone, the height limit on any lot shall be 20 feet for lots two acres or smaller and 35 feet for lots larger than two acres.

During the October 13, 2021, City Council meeting, Councilmember Morabito requested under Future Agenda Items to return with a discussion about a Flag Policy.

DISCUSSION:

Without changing the Municipal Code, to address an array of regulations for residential, commercial, HOA areas and Governmental facilities/Public facilities , an administrative policy that addresses the councils desired implementation for flags within City Facilities will accelerate an effective and consistent program.

The below list is a general list of elements to be incorporated into the policy:

1. Flags that will be flown at City Facilities

2. Flag size not to exceed

3. Flag replacement practices

4. Material and Lighting

FISCAL IMPACT:

There is no fiscal impact to discuss modifications to the city’s current flag practices.

Submitted by: Approved by:

Daniel Torres Dan York
Community Services Director City Manager

ATTACHMENTS:

None.

CITY OF WILDOMAR – CITY COUNCIL
Agenda Item 3.8

GENERAL BUSINESS
Meeting Date: March 9, 2022
______________________________________________________________________

TO: Mayor and City Council Members

FROM: Dan York, City Manager

SUBJECT: ZIP Code Unity Update (Benoit)

STAFF REPORT

RECOMMENDATION:

Staff recommends that the City Council continue to support the City’s Zip Code Unity program and authorize the Mayor to send a follow up letter to the US Postal Service.

DISCUSSION:

At the September 23, 2015, City Council meeting a resolution was passed and a letter was prepared and submitted to the US Postal Service District Manager to conduct a zip code boundary review. The District Manager did not support modifying zip codes to be consistent with the city’s boundaries
.

Staff subsequently requested assistance at the Federal level from 42nd District Representative Ken Calvert. On February 19, 2021, the US Postal Service submitted a letter replying, “This would not be feasible and would negatively impact the service to the residents and impact the Postal Service financially.” On February 24, 2022, staff met with Representative Ken Calvert, discussed the US Postal Service’s letter and steps moving forward.

The Mayor and staff will present a follow up letter to the US Postal Service requesting copies of their route maps and a re- analysis of the financ ial feasibility for incremental changes starting with the Sedco area. Zip Code unity is a common problem with many agencies in Riverside County, as such the Congressman’ s office continues to support those agencies and the City of Wildomar on this matter.

FISCAL IMPACT:

None currently.

Submitted & Approved by:

Dan York
City Manager

ATTACHMENT:

Letter from USPS to Congressman Calvert, Feb. 19, 2021
11251 RANCHO CARMEL DR
SAN DIEGO CA 92199-9996
858-674-2670
FAX: 858-674-0052
www.usps.com

CONSUMER & INDUSTRY CONTACT

SAN DIEGO DISTRICT

February 19, 2021

The Honorable Ken Calvert
Member of Congress
Attention: Jolyn Murphy
400 S Vicentia Ave Ste 125
Corona CA 92882-2187

Dear Congressman Calvert:

This is in response to your inquiry on behalf of the Mayor of Wildomar regarding a zip code boundary review.

Our zip code boundaries do not always align with a city or county and were established solely for the purpose of allowing us to service an area in the most efficient manner possible. This allows us to service our customers safely and efficiently. Many outside organizations choose to use our zip code database for their own purposes which we cannot control.

Wildomar borders Menifee, Murrieta and Lake Elsinore and any changes to Wildomar would require changes to these cities as well. This would not be feasible and would negatively impact the service to the residents and impact the Postal Service financially. Many customers would be impacted by having to pick up parcels at other city offices and travel much further distances. Our delivery to Wildomar would also be impacted as Letter Carriers would be traveling from offices that are located at further distances.

Thank you for giving me the opportunity to address this inquiry.

Sincerely,

Shawn Zarkoski
Manager of Consumer and Industry Contact
Agenda Item #4.1

WILDOMAR CEMETERY DISTRICT

REGULAR MEETING MINUTES
FEBRUARY 9, 2022

CALL TO ORDER THE WILDOMAR CEMETERY DISTRICT
The Regular meeting of February 9, 2022, of the Wildomar Cemetery District was conducted pursuant to Assembly Bill 361, through a hybrid format of in- person at the Wildomar Council Chambers, 23873 Clinton Keith Road, Suite 106, Wildomar, California, and virtual attendance via videoconfere ncing, and was called to order by Chair Benoit at 7:50 p.m.

District Roll Call showed the following:

Members in attendance: Trustees Moore, Nigg, Swanson, Vice Chair Morabito, Chair Benoit

Members absent: None

Staff in attendance: General Manager York, District Counsel Jex, Clerk of the Board Morales, Planning Director Bassi, Administrative Services Director Howell, Project Consultant Riley, Economic Development Director Davidson, Cemetery District Manager Torres, Development Manager Stadnik.

PUBLIC COMMENTS
There were no public comments.

BOARD COMMUNICATIONS
There were no board communications.

APPROVAL OF THE AGENDA AS PRESENTED
There were no changes to the agenda as presented.

4.0 CONSENT CALENDAR
A MOTION was made by Trustee Swanson seconded by Trustee Moore, to approve the Consent Calendar.

City of Wildomar
Cemetery Minutes
February 9, 2022
2 MOTION carried, 5-0, by the following vote:

YEA: Moore, Nigg, Swanson, Vice Chair Morabito, Chair Benoit NAY: None
ABSTAIN: None
ABSENT: None

4.1 Minutes – January 12, 2022 Regular Meeting
Approved the Minutes as presented.

4.2 Warrant Register
Approved the following:

1. Warrant Register dated 01-06-2022 in the amount of $1,284.27.

2. Warrant Register dated 01-20-2022 in the amount of $7.83.

3. Warrant Register dated 01-27-2022 in the amount of $1,670.21.

4.3 Treasurer’s Report
Approved the Treasurer’s Report for December 2021.

5.0 PUBLIC HEARINGS
There were no items scheduled.

6.0 GENERAL BUSINESS
There were no items scheduled.

GENERAL MANAGER REPORT
There was no report given.

FUTURE AGENDA ITEMS
There were no future agenda items added.

City of Wildomar
Cemetery Minutes
February 9, 2022
3 ADJOURN THE WILDOMAR CEMETERY DISTRICT MEETING
There being no further business, Chair Benoit declared the meeting adjourned at 7:51 p.m.

Submitted by: Approved by:

______________________________ ______________________________ Janet Morales, CMC Ben J. Benoit
Clerk of the Board Chair

WILDOMAR CEMETERY DISTRICT
Agenda Item #4.2

CONSENT CALENDAR
Meeting Date: March 9, 2022
______________________________________________________________________

TO: Chairperson and Members of the Board of Trustees

FROM: Robert Howell, Administrative Services Director

SUBJECT: Warrant Register

STAFF REPORT

RECOMMENDATION:

Staff recommends that the Board of Trustees approve the following:

1. Warrant Register dated 02-03-2022 in the amount of $1,131.92.

2. Warrant Register dated 02-10-2022 in the amount of $1303.28.

3. Warrant Register dated 02-24-2022 in the amount of $1,225.93.

DISCUSSION:

The Wildomar Cemetery District requires that the Trustees audit payments of demands and direct the General Manager to issue checks. The Warrant Registers are submitted for approval.

FISCAL IMPACT:

These Warrant Registers will have a budgetary impact in the amount and fiscal year noted in the recommendation section of this report. These costs are included in the Fiscal Year 2021/22 Budget.

Submitted by: Approved by:

Robert Howell Dan York
Administrative Services Director General Manager

ATTACHMENTS:

Voucher List 02/03/2022
Voucher List 02/10/2022
Voucher List 02/24/2022
02/03/2022
Voucher List
City of Wildomar
1 10:51:43AM
Page:

Bank code : wf
Voucher Date Vendor Invoice PO # Description/Account Amount 214666 2/3/2022 000367 CINTAS CORPORATION 4108712909 STAFF UNIFORM & TOWEL MAINTENANCE 94.03

94.03STAFF UNIFORM & TOWEL MAINTENANCE4109395701
Total : 188.06
214667 2/3/2022 000012 ELSINORE VALLEY MUNICIPAL, WATER DISTRICT11500987 12/17/21-01/17/22 CEMETERY WATER

SERVICE
378.91
Total : 378.91
214668 2/3/2022 000186 RIGHTWAY 296843 01/17/22-02/13/22 CEMETERY RESTROOM MAIN
411.25
Total : 411.25
214669 2/3/2022 001258 SUNBELT RENTALS, INC. 119041895 COVID-19 CEMETERY FURNITURE 116.02 Total : 116.02
214670 2/3/2022 000378 TEMECULA VALLEY PIPE & SUPPLY 616162 CEMETERY DEPT SUPPLIES 37.68 Total : 37.68
Bank total : 1,131.92 5 Vouchers for bank code : wf
1,131.92Total vouchers :Vouchers in this report 5
02/10/2022
Voucher List
City of Wildomar
1 10:35:19AM
Page:

Bank code : wf
Voucher Date Vendor Invoice PO # Description/Account Amount 214698 2/10/2022 001692 AMAZON CAPITAL SERVICES 1FY6-YKF9-VWT3 CEMETERY DEPT SUPPLIES & COVID-19 SUPPLI
316.48

33.70CEMETERY DEPT SUPPLIES1J41-Q9YK-V6YJ
948.11CEMETERY DEPT SUPPLIES & COVID-19
SUPPLI
1Y3F-4DRG-L7TF
Total : 1,298.29
214699 2/10/2022 000790 SPARKLETTS 12922 CEMETERY DRINKING WATER THROUGH 01/29/22

4.99 Total : 4.99
Bank total : 1,303.28 2 Vouchers for bank code : wf
1,303.28Total vouchers :Vouchers in this report 2
02/24/2022
Voucher List
City of Wildomar
1 10:15:21AM
Page:

Bank code : wf
Voucher Date Vendor Invoice PO # Description/Account Amount 214748 2/24/2022 000088 ACE HARDWARE 306418/3 CEMETERY DEPT SUPPLIES 13.42 Total : 13.42
214749 2/24/2022 000367 CINTAS CORPORATION 4110077742 STAFF UNIFORM & TOWEL MAINTENANCE 94.03

94.03STAFF UNIFORM & TOWEL MAINTENANCE4110755964

94.03STAFF UNIFORM & TOWEL MAINTENANCE4111464250
Total : 282.09
214750 2/24/2022 000011 CR&R INC. 344100 FEB 2022 WASTE SERVICES 3YD

COMMERCIAL
345.54
Total : 345.54
214751 2/24/2022 001338 DEANZA TERMITE & PEST CONTROL, INC594777B PEST CONTROL (2/11/22) 25.00 Total : 25.00
214752 2/24/2022 000186 RIGHTWAY 298408 02/14/22-03/13/22 CEMETERY RESTROOM MAIN
411.25
Total : 411.25
214753 2/24/2022 000094 STAUFFERS LAWN EQUIPMENT 277294 CEMETERY SUPPLIES 32.61 Total : 32.61
214754 2/24/2022 001258 SUNBELT RENTALS, INC. 122068490 CEMETERY EQUIPMENT RENTAL 116.02 Total : 116.02
Bank total : 1,225.93 7 Vouchers for bank code : wf
1,225.93Total vouchers :Vouchers in this report 7

WILDOMAR CEMETERY DISTRICT
Agenda Item #4.3

CONSENT CALENDAR
Meeting Date: March 9, 2022
______________________________________________________________________

TO: Chairperson and Members of the Board of Trustees

FROM: Robert Howell, City Treasurer

SUBJECT: Treasurer’s Report

STAFF REPORT

RECOMMENDATION:

Staff recommends that the Board of Trustees approve the Treasurer’s Report for January 2022.

DISCUSSION:

Attached is the Treasurer’s Report for Cash and Investm ents for the month of January 2022.

FISCAL IMPACT:

None.

Submitted by: Approved by:

Robert Howell Daniel York
City Treasurer General Manager

ATTACHMENTS:

Treasurer’s Report

PERCENT

OF DAYS STATED
BOOK VALUE FACE VALUE MARKET VALUE PORTFOLIO TO MAT. RATE $ 263,968.80 $ 263,968.80 $ 263,968.80 100.00% 0 Variable $ 263,968.80 $ 263,968.80 $ 263,968.80 100.00%
+ WITHDRAWALS/

BEGINNING DEPOSITS/ SALES/ ENDING STATED

BALANCE PURCHASES MATURITIES BALANCE RATE
$ 267,053.65 $ - $ (3,084.85) $ 263,968.80 Variable
$ 267,053.65 $ - $ (3,084.85) $ 263,968.80
$ 263,968.80 TOTAL INVESTMENT
Administrative Services Director
In compliance with the California Code Section 53646, as City Treasurer for the Wildomar Cemetery District, I hereby certify that sufficient investment liquidity and anticipated revenues are available to meet the District's expenditure requirements for the next six months.

I also certify that this report reflects all Government Agency pooled investments and all of the District's Bank Balances.

Robert Howell 2/28/2022
Robert Howell Date
TOTAL

WILDOMAR CEMETERY DISTRICT

TREASURER'S REPORT FOR

CASH AND INVESTMENT PORTFOLIO
January 2022

DISTRICT INVESTMENT

EDWARD JONES
ISSUER
ISSUER

EDWARD JONES
TOTAL

WILDOMAR CEMETERY DISTRICT
Agenda Item #4.4

CONSENT CALENDAR
Meeting Date: March 9, 2022
______________________________________________________________________

TO: Chairman and Board of Trustees

FROM: Robert Howell, Administrative Services Director

SUBJECT: FY 2020-21 Audited Financial Statements

STAFF REPORT

RECOMMENDATION:

Staff recommends that the Board of Trustees receive and file the FY 2020-21 Audited Financial Statements.

BACKGROUND/DISCUSSION
The firm of Teaman, Ramirez & Smith, Inc. performs the annual financial audit of the Wildomar Cemetery District (Cemetery).

This audit is required to be performed in accordance with Generally Accepted Accounting Standards and Government Auditing Standards . At the end of the audit test work, the audit firm issues an opinion as to the fairness of presentation of the financial position of the Cemetery. The following statement was issued by the auditors in their report under “Opinions:”

“In our opi nion, the financial statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities and each major fund of the Wildomar Cemetery District, as of June 30, 2021, and the respective changes in financial position for the year then ended in accordance with accounting principles generally accepted in the United States of America.”

This signifies that the Cemetery received a clean opinion on its financial statements.

Some highlights from the audit report are:
• The Cemetery Combined Fund Balance on June 30, 2021 was $1,473,408. • The Endowment fund balance increased during fiscal year 2020 -21 with t he addition of $18,501 for a total fund balance of $281,809 on June 30, 2021.

FISCAL IMPACTS:

None.

Submitted by: Approved by:

Robert Howell Daniel York
Administrative Services Director General Manager

ATTACHMENT:

Audited Financial Statements FY2020-21

WILDOMAR CEMETERY DISTRICT

A SUBSIDIARY DISTRICT

OF THE CITY OF WILDOMAR

FINANCIAL STATEMENTS

For the Year Ended June 30, 2021

Wildomar Cemetery District
Financial Statements
June 30, 2021

TABLE OF CONTENTS

PAGE

Independent Auditors’ Report 1 - 2

Management Discussion and Analysis 3 - 11

Basic Financial Statements:

Government-wide Financial Statements
Statement of Net Position 12
Statement of Activities 13

Fund Financial Statements
Balance Sheet - Governmental Funds 14
Reconciliation of t he Balance Sheet of Governmental Funds to the Statement of Net Position

15 Statement of Revenues, Expenditures and Changes in Fund Balan ces - Governmental Funds

16 Reconciliation of the Statement of Revenues, Expenditures and Changes in Fund Balances of Government al Funds to the Statement of Activities

17 Notes to Financial Statements 18 - 35

Required Supplementary Information

Notes to Required Suppl ementary Information 36
Budgetary Comparison Sche dule - General Fund 37
Schedule of the Dis trict’s Proportionate Share of Net Pension Liability 38 Schedule of Contributions 39

Supplementary Information
Budgetary Comparison Schedule - Capital Projects Fund 40 Budgetary Comparison Schedule - Endowment Fund 41

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Richard A. Teaman, CPA David M. Ramirez, CPA Javier H. Carrillo, CPA Bryan W͘Daugherty, CPA Joshua :͘Calhoun, CPA 4201 Brockton AveŶƵĞ Suite 100Riverside CA 92501 951.274.9500 d > 951.274.7828 FAX www.trscpas.com


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Management Discussion and Analysis FY 2020-21
3 MANAGEMENT DISCUSSION AND ANALYSIS
For the Year Ended June 30, 2021

As management of the Wildomar Cemetery District (District), we offer readers of the District’s financial statement s this narrative overview and analysis of the financial activities of the District for the fiscal year ended June 30, 2021. We encourage the reader to consider the information pr esented here in conjunction with the District’s financial statements which follow this discussion.

THE FINANCIAL HIGHLIGHTS

 The assets and deferred outflows of resources of the District exceeded its liabilities and deferred inflows of resources as of June 30, 2021, by $2.3 million (net position).

 The District’s total net position decreased by $26,133. The primary reasons for the decrease are as follows:

o Assets – Capital assets are higher by $15,373 due to work on the Cemetery District’s Frontage.
o Deferred Inflows and Outflow s of Resources – Deferred Pension-related items increas ed by a net of $1,479 due to the additional staff member hired in fiscal year 2019-20. o Liabilities – Other liabilities are higher by $39,021 due to timing of increased pre-need sales.

OVERVIEW OF THE FINANCIAL STATEMENTS
This discussion and analysis is intended to serve as an introduction to the District’s basic financial statements. The se basic financial statements a re comprised of three components:

1) Government-wide financial statements,
2) Fund financial statements, and
3) Notes to the financial statements.

This report also contains required supplementary information in addition to the basic financial statements themselves.

Management Discussion and Analysis FY 2020-21
4 Government-wide financial statements

As previously discussed, gover nment-wide financial statements detail all capital assets, including infrastructure, depreciation, and long-term d ebt. Specifically, these statements are designed to provide an expansive overview of the District’s finances.

Given its scope and to adequately present this data in a compre hensible format, the government-wide financial statements are divided into two subcategories, the Statement of Net Position and the Statement of Activities. These statements reasonably provide long and short-term information regarding the District’s financial condition.

The District’s statements provide a manageable yet comprehensi ve view of the District’s economic position, appropriately accounting for all revenue and expenses during the specified fiscal year. To a ccomplish this, government-wide financial statements are reported utilizing the flow of ec onomic resources (cost of serv ices) measurement focus and the accrual method of accounti ng. Using the flow of economi c resources measurement focus allows the Distr ict to provide financial tran sparency insofar as all assets, deferred outflows of res ources, liabilities, and deferr ed inflows of resources are listed on the Statement of Net Position. The added use of the accrual basis of accounting allows the District a ‘real-time’ advantage as revenues are rec ognized when earned and expenses are recognized when incurred.

The Statement of Net Position outlines the District’s assets, deferred outflows of resources, liabilities, and deferred inflows of resources with the difference reported as net position. While fluctuations are expected, over time increases or decreases in the District’s net position could be used to gauge the District’s financial standing to ascertain whether it is improving or deteriorating.

The Statement of Activities demonstrates how the District ’s net position evolves during the current fiscal year. Sp ecifically, this statement provides comparative analysis between direct expenses and program revenues for each functional activity of the District.

In this format, net position changes are recorded in real time when triggered by underlying events without respect to the timing of the related cash flows. Because of this, it is expected that revenue and expenses f or some items (such as unco llected taxes and earned but unused vacation leave) will result in recorded cash flows in future fiscal periods.

Combined, the Statements reveal functions of the District that can be divided into two categories:

1 ) G o v e r n m e n t a l a c t i v i t i e s , and 2 ) B u s i n e s s - t y p e a c t i v i t i e s .

Management Discussion and Analysis FY 2020-21
5 Governmental activities are chiefly supported by:

a) Taxes derived from such sources as property tax, and:
b) Charges for services and investment earnings.

Governmental activities of t he District are for general government.

The District does not have any business-type activities.

Fund Financial Statements

A fund is a grouping of related accounts that is used to maintain cont rol over resources that have been segregated for specific activities or objectives. The District, like other state and local governments , uses fund accounting to ensu re and demonstrate compliance with finance-related legal requirements. Specificall y, these Fund Financial Statements cover segregated groupi ngs of related accounts whose funds have been designated for specific activities or purpose. They provide a d etailed accounting of revenue and expenditures, assets , deferred outflows of resource s, liabilities, deferred inflows of resources, and remaining fund balances for each fund . This helps to ensure and demonstrate finance related legal compliance.

Fund financial statements differ from activity reports due to the way capital outlay, depreciation, long-term debt, compensated absences, deferred re venues, and intergovernmental receivables are reported. The impact of these differences is laid out in the notes accompanying the financial statements.

Governmental funds

G overnmental funds are reported in essentially t he same way as governmental activities in the government-wide financial statements with an exception---governmental fund financial statements focus on near-term inflows and outflows of spendable resources and balances of spendable resources. This means governmental fu nd financial statements identify current sources and uses of money within th e immediate fiscal year.

Benefits derived include a detailed short-term view of the District’s general government operations and the basic services it provides, which assist in determining whether there are sufficient financial resources available to meet the District’s current needs.

Since the scope of the governmental funds is different than th at of the government- wide financial statements, it is beneficial to comparatively examine information presented for the governmental funds with information presented for gover nmental activities in the government-wide financial statements.

Management Discussion and Analysis FY 2020-21
6 The reader gains a clearer picture of the long-term impacts cur rent financial decisions might yield. When examined together, the governmental funds Balance Sheet and Statement of Revenues, Expenditures, and Changes in Fund Ba lances provide the reader with a different snapshot t hat identifies variances betw een the two different methodologies of accounting for governmental activities and governmental funds.

The District maintains three i ndividual governmental funds. In formation is summarized in the governmental fund balance sheet and in the go vernmental fund statement of revenues, expenditures, and changes in fund balances for the General Fund, Capital Projects Fund and Endowm ent Fund. Data from the three governmental funds are combined into a single, aggregated presentation.

The District adopts an annual appropriated budget for its general fund. A budgetary comparison statement has been provided for the general fund to demonstrate compliance with this budget.

Notes to the Basic Financial Statements

The Notes to the Basic Financia l Statements provide additional information that is essential to a full understanding of the data provided in the g overnment-wide and fund financial statements. The Notes to the Basic Financial Statemen ts can be found in the Table of Contents under the heading Notes to Financial Statements.

Required Supplementary Information and Supplementary Information

In addition to the basic financial statements and included wi thin the notes, this report also presents Required Supplementary Information.

Required supplementary information includes budgetary comparison schedules for the two governmental funds to dem onstrate compliance with the a nnual budget as adopted and amended, miscellaneous plan information and schedul e of contributions.

Required Supplementary Informat ion can be found following the N otes to the Basic Financial Statements.

Management Discussion and Analysis FY 2020-21
7 GOVERNMENT-WIDE FINANCIAL ANALYSIS

As noted earlier, net position ma y serve over time as a useful indicator of a government's financial position. In the case of the District, assets and deferred outflows of resources of the District exceeded its liabilities and deferred inflows of resources as of June 30, 2020, by $2.3 million (net position).

During the fiscal year ended June 30, 2020, net position was $2.3 million of which nearly $1.0 million is invested in capital assets such as land, equipment and buildings. Of the remaining total, nearly $0. 3 million is restricted for endo wment care and nearly $1.1 million is unrestricted. Of note is the fact that the District has no outstanding debt related to capital assets held.

Table 1 Statement of Net Position –Governmental Activities 2021 2020
Assets:

Current and other assets 1,653,541 $            1,654,239 $ Capital assets 981,552                   966,179
Total Assets 2,635,093              2,620,418
Deferred Outflows of Resources
Deferred pension‐related items 42,190                     43,841 Total deferred outflows of resources 42,190                    43,841 Liabilities:

Other Liabilities 171,762                   132,741
Long‐term liabilities 221,589                   218,323 Total Liabilities 393,351                  351,064
Deferred inflows of resources:

Deferred pension‐related items 15,321                     18,451 Total Deferred Inflows of Resources 15,321                    18,451 Net Position:

Net Investment in Capital Assets 981,552                   966,179 Restricted 281,809                   263,308
Unrestricted 1,005,250               1,065,257
Total Net Position 2,268,611$            2,294,744 $
Wildomar Cemetery District
Statement of Net Position ‐ Summary
For the Years Ended June 30,
Governmental Activities

Management Discussion and Analysis FY 2020-21
8 Table 2 Statement of Activities –Governmental Activities 2021 2020
Revenues:

Program Revenues
Charges for Services 72,740 $                  59,598 $ General Revenues
Property Taxes 597,345                   564,531
Investment Earnings 6,030                        8,348
M iscellaneous 2,445                        1,635
Total Revenues 678,560                  634,112
Expenses:

General Government 704,693                   750,737
Total Expenses 704,693                  750,737
Increase (decrease) in Net Position (26,133)                   (116,625) Beginning Net Position 2,294,744               2,411,369 Restatement of Net Position ‐                            ‐ Ending Net Position 2,268,611$            2,294,744 $
Wildomar Cemetery District
Statement of Activities
For the Years Ended June 30,
Governmental Activities

During fiscal year 2020-21, t he change in net position decreased by $26,133 when compared to fiscal year 2019-20. The year over year changes to revenues increased by $44,448, with Property Taxes increasing by $32,814, Charges for Services increasing by $13,142, Miscellaneous increasing by $810, and Investment Earni ngs decreasing by $2,318. Expenses decreased year over year by $46,044. Expenses decreased due to the completion of the District’s Cemetery Master Plan in FY 201 9-20 and COVID direct expenses being charged to the City of Wildomar’s CARES Act funding.

Management Discussion and Analysis FY 2020-21
9 Financial Analysis of Governmental Funds

As noted earlier, the District uses fund accounting to ensure a nd demonstrate compliance with finance–related legal requirements.

Governmental Funds

As stated, governmental fund fi nancial statements identify cur rent sources and uses of money. Benefits derived include a detailed short-term view of the District’s general government operations and the basic services it provides, which assists in determining whether there are sufficient fi nancial resources available to m eet the District’s current needs.

The financial position of the District’s governmental funds ha s increased when compared to the previous fiscal year. The total ending fund ba lance for the District’s governmental funds was $1.5 m illion which represented a $36,115 decrease from the prior fiscal year balance. Most of this decrease was related to additional personnel expenses and the completion of the District’s Cemetery Master Plan.

The General Fund is the primarily funding source for the Distri ct. At fiscal year end, the unassigned fund balance of the general fund was $1.2 million.

CAPITAL ASSETS

The District’s net investment in capital assets (Table 3) for its governmental activities as of June 30, 2021 is $1.0 million (net of accumula ted depreciation). This investment in capital assets includes land, buildings and improvements and furniture and equipment. For more information, please refer to Note 5 in the Notes to Financial Statements. The Capital Assets o f the District are those assets which are used in the performance of the District’s functions. Depreciation on capital assets is recognized in the Government-wide financial statements.

Additional detail information is provided on Capital Assets in the Notes to Financial Statements, Note 1.e.

Management Discussion and Analysis FY 2020-21
10 Table 3 Summary of Changes in Capital Assets
Beginning
Balance Additions Deletions
Ending
Balance
Governmental Activities:

Capital Assets, not being depreciated:

Land 963,390 $         ‐ $                  ‐ $                  963,390$ Total Capital Assets, Not Being Depreciated 963,390           ‐                     ‐                     963,390 Capital Assets, being depreciated
Buildings and Improvements 349,598            ‐                     ‐                     349,598 Furniture. Fixtures and Equipment 132,025            7,565                 ‐                     139,590 Total Capital Assets, Being Depreciated 481,623           7,565                 ‐                     489,188 Less Accumulated Depreciation for:

Buildings and Improvements (336,524)          (964)                   ‐                     (337,488) Furniture. Fixtures and Equipment (132,025)          (1,513)               ‐                     (133,538) Total Accumulated Depreciation (468,549)         (2,477)               ‐                     (471,026) Total Capital Assets, being Depreciated, Net 13,074             5,088                 ‐                     18,162 Governmental Activities Capital Assets, Net 976,464$         5,088 $             ‐ $                  981,552$ Wildomar Cemetery District
Summary of Changes in Capital Assets
For the Year Ended June 30, 2021

LONG-TERM DEBT

At year end, the District had $12,411 in outstanding long-term debt for Governmental Activities. This debt is related to compensated absences.

Table 4 Summary of Changes in Long-Term Liabilities
Beginning
Balance Additions Deletions
Ending
Balance
Within
One Year
Governmental Activities:

Compensated Absences 9,447 $             5,326 $             (2, 362)$            12,411 $           3,103 $ Total Long‐term Liabilities 9,447$             5,326 $             (2, 362)$            12,411 $           3,103 $ Wildomar Cemetery District
Summary of Changes in Long‐term Liabilities
For the Years Ended June 30, 2021

Management Discussion and Analysis FY 2020-21
11 ECONOMIC FACTORS AND OUTLOOK FOR FUTURE YEARS

The staff and Board of Trustees s erve the residents by keeping cost of interments down, keeping staffing at minimum levels and performing most work with existing staff.

Key budget assumptions for forecasting General Fund revenues a nd expenditures include the following:

 Increase in property taxes due to increase in valuation.  Reduce cost of water consumption.
 Effect of the distri ct’s reorganized boundaries
 Cemetery Master Plan

The Adopted Operating Budget f or Fiscal Year 2021-22 is struc turally balanced and attempts to balance accomplishment of the Trustee’s goals a nd objectives while maintaining financial stability.

REQUESTS FOR INFORMATION

This financial report is designed to provide a general overview of the Wildomar Cemetery District finances for all those with an interest in th e District’s finances.

Questions concerning any of the information provided in this re port or requests for additional financial information should be addressed to:

Wildomar Cemetery District
Attention: Administrative Services Director
23873 Clinton Keith Road, Suite 201
Wildomar, California 92595

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BASIC FINANCIAL STATEMENTS

Governmental
Activities
ASSETS
Cash and Investments 1,342,720 $
Restricted Cash and Investments 281,809
Due from Other Governments 24,619
Inventories 4,393
Capital Assets, Not Being Depreciated 963,390
Capital Assets, Net of Depreciation 18,162
Total Assets 2,635,093

DEFERRED OUTFLOWS OF RESOURCES
Pension Related Items 42,190
Total Deferred Outflows of Resources 42,190

LIABILITIES
Accounts Payable 11,073
Accrued Liabilities 31,469
Deposits Payable - Pre-Need 129,220
Noncurrent Liabilities:

Due Within One Year 3,103
Due in More Than One Year:

Compensated Absences 9,308
Net Pension Liability 209,178
Total Liabilities 393,351

DEFERRED INFLOWS OF RESOURCES
Pension Related Items 15,321
Total Deferred Inflows of Resources 15,321

NET POSITION
Net Investment in Capital Assets 981,552
Restricted for:

Endowment Care 281,809
Unrestricted 1,005,250
Total Net Position 2,268,611 $
June 30, 2021
Wildomar Cemetery District
Statement of Net Position
The accompanying notes are an integral part of this statement. 12 Net (Expense)
Charges Operating Capital Revenue and
for Grants and Grants and Changes in
Expenses Services Contributions Contributions Net Positio n Governmental Activities:

General Government 704,693$ 72,740 $ - $ - $ (631,953)$ Total Governmental
Activities 704,693 $ 72,740 $ - $ - $ (631,953) General Revenues:

Property Taxes 597,345
Investment Earnings 6,030
Miscellaneous 2,445
Total General Revenues 605,820
Change in Net Position (26,133)
Net Position - Beginning of Year 2,294,744
Net Position - End of Year 2,268,611$
Wildomar Cemetery District
Statement of Activities
For the Year Ended June 30, 2021
Program Revenues
The accompanying notes are an integral part of this statement. 13 Capital Total
General Projects Endowment Governmental
Fund Fund Fund Funds
ASSETS
Cash and Investments 1,326,583 $ 16,137 $ - $ 1,342,720$ Restricted Cash and Investments - - 281,809 281,809 Due from Other Governments 24,619 - - 24,619 Inventories 4,393 - - 4,393 Total Assets 1,355,595 $ 16,137 $ 281,809 $ 1,653,541 $

LIABILITIES
Accounts Payable 11,073 $ - $ - $ 11,073$ Accrued Liabilities 31,469 - - 31,469 Deposits Payable - Pre-Need 129,220 - - 129,220 Total Liabilities 171,762 - - 171,762

DEFERRED INFLOWS OF RESOURCES
Unavailable Revenue - Property Taxes 8,371 - - 8,371 Total Deferred Inflows of Resources 8,371 - - 8,371

FUND BALANCES
Nonspendable:

Inventories 4,393 - - 4,393 Permanent Fund Corpus - - 252,325 252,325 Restricted for:

Capital Projects - 16,137 - 16,137 Endowment Care - - 29,484 29,484 Unassigned 1,171,069 - - 1,171,069 Total Fund Balances 1,175,462 16,137 281,809 1,473,408 Total Liabilities, Deferred Inflows
of Resources and Fund Balances 1,355,595$ 16,137 $ 281,809 $ 1,653,541 $ Wildomar Cemetery District
Balance Sheet
Governmental Funds
June 30, 2021
The accompanying notes are an integral part of this statement. 14 Fund Balances of Governmental Funds 1,473,408 $
Amounts reported for governmental activities in the Statement of Net Position are different because:

Capital assets net of depreciation have not been included as financial resources in government fund activity. 981,552
Other long-term assets are not available to pay for current period expenditures and, therefore, are reported as unavailable revenue in the funds. 8,371 Deferred outflows and inflows of resources related to pensions that are required to be recognized over a defined closed period.

Pension Related Deferred Outflows of Resources 42,190
Pension Related Deferred Inflows of Resources (15,321)
Liabilities that are not due and payable in the current period and are not reported in the funds.

Net Pension Liability (209,178)
Compensated Absences (12,411)
Net Position of Governmental Activities 2,268,611 $
Wildomar Cemetery District
Reconciliation of the Balance Sheet of Governmental Funds to the Statement of Net Position
June 30, 2021
The accompanying notes are an integral part of this statement. 15 Capital Total
General Projects Endowment Governmental
Fund Fund Fund Funds

REVENUES
Property Taxes 600,949 $ - $ - $ 600,949$ Charges for Services 58,740 - 14,000 72,740 Investment Earnings 1,512 17 4,501 6,030 Miscellaneous 2,445 - - 2,445 Total Revenues 663,646 17 18,501 682,164

EXPENDITURES
Current:

Personnel Services 371,368 - - 371,368 Materials and Services 211,317 17 - 211,334 Capital Outlay 9,465 26,314 - 35,779 Total Expenditures 592,150 26,331 - 618,481 Excess (Deficiency) of Revenues Over
(Under) Expenditures 71,496 (26,314) 18,501 63,683

OTHER FINANCING SOURCES (USES)
Contributions from Other Governments - 26,314 - 26,314 Contributions to Other Governments (126,112) - - (126,112) Total Other Financing Sources (Uses) (126,112) 26,314 - (99,798) Net Change in Fund Balances (54,616) - 18,501 (36,115) Fund Balances - Beginning of Year 1,230,078 16,137 263,308 1,509,523 Fund Balances - End of Year 1,175,462 $ 16,137 $ 281,809 $ 1,473,408 $ Wildomar Cemetery District
Statement of Revenues, Expenditures and Changes in Fund Balances Governmental Funds
For the Year Ended June 30, 2021
The accompanying notes are an integral part of this statement. 16 Net Change in Fund Balances - Total Governmental Funds (36,115) $ Amounts reported for governmental activities in the statement of activities are different because:

Governmental funds report capital outlay as an expenditure in the full amount as current financial resources are used. However, in the Statement of Activities the cost of these assets is allocated over the estimated useful life as depreciation expense.

Capital Outlay 7,565
Depreciation Expense (2,477)
Revenues in the Statement of Activities that do not provide current financial resources are not reported as revenues in the funds. 6,681
Governmental funds report activity of long-term liabilities as revenues and expenditures, but they are included as increases and reductions on the long-term liabilities in the Statement of Net Position.

Net Change in Compensated Absences (2,964)
Net Change in the Net Pension Liability 1,177
Change in Net Position of Governmental Activities (26,133) $ Wildomar Cemetery District
Reconciliation of the Statement of Revenues, Expenditures and Changes in Fund Balances of Governmental Funds to the Statement of Activities
For the Year Ended June 30, 2021
The accompanying notes are an integral part of this statement. 17 Wildomar Cemetery District
Notes to Financial Statements
June 30, 2021

18 I.) SIGNIFICANT ACCOUNTING POLICIES

1) SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

The accounting policies of the Wildomar Cemetery District (the “District”) conform to accounting principles generally accepted in the United States of America as applicabl e to governments. The Governmental Accounting Standards Board (GASB) is the accepted standard sett ing body for governmental accounting and financial principles. The following is a summary of the significant accounting policies.

a. Description of the Reporting Entity

The Wildomar Cemetery District ( the District) is a public cemetery district operating under the provisions of the Health and Safety Code of the State of California. The District was created on March 28, 1955 for the purpose of operating a public cemetery for the residents of Wil domar, California. On July 28, 2011, the District was consolidated into the City of Wildomar as a subsidiary district. As a result the structure of the District is a separate legal entity and the City Council of the City of Wildomar would oversee the operations of the District acting as the Board of Directors.

The accompanying financial statem ents comply with the provision s of GASB in that the financial statements include all organizations, activities, and functions that comprise the District. Component units are legally separate entities for which the District (the primary entity) is financially accountable. Financial accountability is defined as the ability to appoint a voting ma jority of the Organization’s governing body and either (1) the District’s ability to impose its will over t he Organization or (2) the potential that the Organization will provide a financial benefit to, impose a fina ncial burden on, the District. Using these criteria, the District has no component units.

The District is a component unit of the City of Wildomar and, accordingly, the financial statements of the District are included in the financial statements of the City. The District is an integral part of the reporting entity of the City of Wildomar. Only the funds of the District are included herein, therefore, these financial statements do not purport to represent the financial position or results of operations of the City. The District is reported as a discretely presented component unit of the City of Wildomar.

b. Implementation of Governmental Accounting Standards Board ( GASB) Pronouncements

The District has implemented GASB No. 84, Fiduciary Activities, however, this Statement has no impact to the District’s financial statements.

c. Basis of Presentation

The District has conformed to the pronouncements of the GASB, which are the primary authoritative statements of accounting principles generally accepted in the United States of America applicable to state and local governments.

Wildomar Cemetery District
Notes to Financial Statements
June 30, 2021

19 1) SUMMARY OF SIGNIFICANT ACCO UNTING POLICIES - Continued

c. Basis of Presentation - Continued

Government-wide Statements: The government-wide financial statements (i.e., the Statement of Net Position and the Statement of Activities) report information on all of the nonfiduciary activities of the reporting entity.

For the most part, the effect of inter-fund activity has been removed from these statements. Governmental activities, which normally are supported by taxes and intergove rnmental revenues, are reported separately from business-type activities, which rely to a significant extent on fees and charges for support. Currently, the District does not report any business-type activities.

The Statement of Activities demonstrates the degree to which th e direct expenses of a given function or segment are offset by program re venues. Direct expenses are ex penses that are clearly identifiable with a specific program, project, function or segment. Program revenues of the District include charges to customers or applicants who purchase, use, or directly benefit from goods, services, or privileges provided by a given function or segment. Taxes and other items that are properly n ot included among program revenues are reported instead as general revenues.

Separate financial statements are provided for governmental funds, proprietary funds, and fiduciary funds, even though the latter are excluded from the government-wide financial statements. Currently, the District does not have any proprietary or fiduciary fund types. Major individual governmental funds are reported as separate columns in the fund financial statements.

Certain eliminations have been made as prescribed by GASB State ment No. 34 in regards to interfund activities, payables and receivables. All internal balances wi thin the District have been eliminated on the statement of net position and the statement of activities.

d. Measurement Focus, Basis of Accounting, and Financial State ment Presentation

The government-wide financial statements are reported using the economic resources measurement focus and the accrual basis of accounting. Revenues are recorded when ea rned and expenses are recorded when a liability is incurred, regardless of the timing of related cash flows.

Governmental fund financial statements are reported using the current financial resources measurement focus and the modified accrual basis of accounting. Revenues are recognized as soon as they are both measurable and available. Revenues are considered to available when they are collectible within the current period or soon enough thereafter to pay liabilities of the current period. For this purpose, the District considers revenues to be available if they are collected within the 60 days of the fiscal year. Expenditures generally are recorded when a liability is incurred, as under accrual accounting.

Property taxes, franchise taxes, licenses and interest associated with the current fiscal period are all considered to be susceptible to accrual and have been recognized as revenu es of the current fiscal period. All other revenue items are considered to be measurable and available only when cash is received by the government.

Wildomar Cemetery District
Notes to Financial Statements
June 30, 2021

20 1) SUMMARY OF SIGNIFICANT ACCO UNTING POLICIES - Continued

d. Measurement Focus, Basis of Accounting, and Financial State ment Presentation - Continued

The District reports the following major governmental funds:

The General Fund is used to account for all financial resources of the District except those required to be accounted for in another fund. Included are transactions for services, rents, property taxes and interest.

The general fund balance is available to the District for any purpose provided it is expended or transferred according to the rules of the Health and Safety Code and by approval of the Board of Directors.

The Capital Projects Fund is used to account for financial resources used in making majo r capital improvement projects for the Cemetery. The resources are derived from the City of Wildomar.

The Endowment Fund is used to account for financial resources to be used for future maintenance of the Cemetery. The resources are derived from an endowment care fee assessed on each sale of a burial right and earnings on these resources. Only income earned on these r esources may be used for services, supplies or capital asset acquisitions. The principal must be preserved intact.

When both restricted and unrestricted resources are available f or use, it is the District’s policy to use restricted resources first, and then use unrestricted resources as they are needed.

e. Assets, Deferred Outflows/In flows of Resources, Liabilities, and Net Position or Equity

Cash and Cash Equivalents

The District has defined cash and cash equivalents to include cash on hand, demand deposits, cash with fiscal agent, and short-term investments with original maturities of three months or less from the date of acquisition.

Investments

Investments are recorded at fair value. The estimated fair value of all investments is the quoted market price.

Interest earned on all cash and investments is credited to the fund which holds the investment.

Restricted Assets

Certain resources are classified as restricted on the balance s heet because their use is limited to use in the future when the Cemetery no longer has space available to sell for burial rights.

Inventories

Inventory is valued at cost, whi ch approximates fair value, on a first-in, first-out basis. These costs are recorded as expenditure when consumed rather than when purchased.

Wildomar Cemetery District
Notes to Financial Statements
June 30, 2021

21 1) SUMMARY OF SIGNIFICANT ACCO UNTING POLICIES - Continued

e. Assets, Deferred Outflows/In flows of Resources, Liabilities, and Net Position or Equity - Continued

Capital Assets

Capital assets, which includes land, building, improvements, equipment, and infrastructure assets are reported in the governmental activities column in the government-wide statement of net position but are not reported in the fund financial statements. Capital assets are stated at cost (or estimated historical cost) and updated for additions or retirements during the year. Infrastructure and improvements are capitalized; the cost of normal maintenance and repairs that do not add to the value of the asset of materially extend the assets’ life are not.

Donated capital assets are recorded at acquisition value at the date of donation. Capital assets ae depreciated using the straight-line method over the following useful lives:

Assets Years
Buildings and Improvements 10 to 15 years
Furniture, Fixtures and Equipment 3 to 10 years

Costs of assets sold or retired (and related am ounts of accumulated depreciation) are eliminated from the accounts in the year of sale or retirement and the resulting gain or loss is included in the operating statement of the related fund. In governmental funds, the sale of general capital assets is included in the statement of revenues, expenditures and changes in fund balances as proceeds from sale of assets.

Property Taxes

Property taxes attach as an enforceable lien on property as of January 1 st each year. Secured property taxes
are levied on July 1st and are payable in two installments, on December 10th and April 10th. The County of Riverside Assessor’s Office assesses all real and personal property within the County each year. The County of Riverside Treasurer’s Office remits current and delinquent p roperty tax collections to the District throughout the year. Property tax in California is levied in a ccordance with Article 13A of the State Constitution at one (1%) of countywide assessed valuations.

Fund Equity

Fund balance in governmental funds are reported in classificati ons that comprise a hierarchy based primarily on the extent to which the District is bound to honor constraints on the specific purposes for which amounts in those funds can be spent. The District considers restricted fund balance to have been spent first when an expenditure is incurred for purposes for which both res tricted and unrestricted fund balance is available. Similarly, when an expenditure is incurred for purp oses for which amounts in any of the unrestricted classifications of fund balance could be used, the District considers committed amounts to be reduced first, followed by assigned amounts and then unassigned amounts. The following classifications describe the relative strength of the spending constraints placed on the purposes for which resources can be used:

Wildomar Cemetery District
Notes to Financial Statements
June 30, 2021

22 1) SUMMARY OF SIGNIFICANT ACCO UNTING POLICIES - Continued

e. Assets, Deferred Outflows/In flows of Resources, Liabilities, and Net Position or Equity - Continued

Fund Equity - Continued

Nonspendable Fund Balance - Includes amounts that cannot be spe nt because they are either not in spendable form, or, for legal or contractual reasons, must be kept intact.

Restricted Fund Balance - Constraints placed on the use of these resources are either externally imposed by creditors (such as through debt covenants), grantors, contributors or other governments; or are imposed by law (though constitutional provisions or enabling legislation).

Committed Fund Balance - Amounts that can only be used for specific purposes because of a formal action (resolution or ordinance) by the Board of Directors, who is government's highest level of decision-making authority.

Assigned Fund Balance - Amounts that are constrained by the Dis trict's intent to be used for specific purposes, but that do not meet the criteria to be classified as restricted or committed. Intent can be stipulated by the governing body, another body, or by an official to whom the authority has been given.

Unassigned Fund Balance - These are either residual positive ne t resources of the General Fund in excess of what can properly be classified in one of the other categories, or negative balances in all other funds.

Net Position

Net position presents the difference between assets, deferred outflows of resources, liabilities, and deferred inflows of resources, in the statement of net position. Net in vestment in capital assets is reduced by the outstanding balances of any borrowing used for the acquisition, construction or improvement of those assets. Net position is reported as restricted when there are legal limitations imposed on their use by the District, laws or regulations of other governments.

Use of Estimates

The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the re ported amounts of assets, deferred outflows/inflows of resources, and liabilities and the reported amounts of revenues and expenditures during the reporting period. Actual results could differ from those estimates.

Wildomar Cemetery District
Notes to Financial Statements
June 30, 2021

23 II.) DETAILED NOTES ON ALL FUNDS

2) CASH AND INVESTMENTS

Cash and Investments are classified in the accompanying financial statements as follows:

Cash and Investments $ 1,342,720
Restricted Cash and Investments 281,809

Total Cash and Investments $ 1,624,529

At June 30, 2021, Cash and investments consisted of the following:

Deposits with Financial Institutions $ 1,357,971
Investments 266,558

Total Cash and Investments $ 1,624,529

The District invested cash from the Endowment Fund for the purpose of increasing earnings through investment activities. Cash not invested is held by the City of Wildomar in pooled accounts. These are identified by the District and the City by individual funds.

Deposits

The California Government Code requires California banks and savings and loan associations to secure a City’s deposits by pledging government securities with a value of 110% of a City’s deposits. California law also allows financial institutions to secure City’s deposits by pledging first trust deed mortgage notes having a value of 150% of a City’s total deposits. The City Treasurer may waive the collateral requirement for deposits which are fully insured up to $250,000 by the FDIC.

The collateral for deposits in federal and state chartered banks is held in safekeeping by an authorized Agent of Depository recognized by the State of California Department of Banking. The collateral for deposits with savings and loan associations is generally held in safekeeping by the Federal Home Loan Bank in San Francisco, California as an Agent of Depository. These securities are physically hel d in an undivided pool for all California public agency depositors. Under Government Code Section 53655, the placement of securities by a bank or savings and loan association with an “Agent of Depository” has the effect of perfecting the security interest in the name of the local government agency. Accordingly, all collateral held by California Agent of Depository are considered to be held for, and in the name of, the local governmental agency.

Wildomar Cemetery District
Notes to Financial Statements
June 30, 2021

24 2) CASH AND INVESTMENTS - Continued

Authorized Investments

The following table identifies the investment types that are authorized for the City by the California Government Code and the City’s investment policy. The table also identifi es 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 provisions of debt agreements of the City, rather than the general provisions of the California Government Code or the City’s investment policy.

Maximum Maximum
Authorized Maximum Percentage Investment
Investment Type Maturity Of Portfolio In One Issuer

U.S. Treasuries 5 years None None
Money Market Mutual Funds N/A 20% None
Certificates of Deposit 5 years None None
Local Agency Investment Fund (LAIF) N/A None None
Federal Agency Securities 5 years None None
Banker’s Acceptance Notes 180 days 40% 30%
Commercial Paper 270 days 25% 10%
Negotiable Certificates of Deposit 5 years 30% 5%
Joint Powers Authority Investment Pools N/A None None

Interest Rate Risk

Interest rate risk is the risk t hat changes in market interest rates will adversely affect the fair value of an investment. Generally, the longe r the maturity of an investmen t, the greater the sensitivity of its fair value to changes in market interest rates. One of the ways that the Cit y manages its exposure to interest rate risk is by purchasing a combination of shorter term and longer term investments and by timing cash flows from maturities so that a portion of the portfolio is maturing or coming close to maturity evenly over time as necessary to provide the cash flow and liquidity needed for operations. Inf ormation about the sensitivity of the fair values of the City’s investments to market interest rate fluctuation are presented below:

12 Months 13 to 24 25 to 60
Investment Type Total Or Less Months Months

Money Market Mutual Funds $ 266,558 $ 266,558 $ - $ -

Total $ 266,558 $ 266,558 $ - $ -

Wildomar Cemetery District
Notes to Financial Statements
June 30, 2021

25 2) CASH AND INVESTMENTS - Continued

Credit Risk

Generally, credit risk is the risk that an issuer of an investment will not fulfill its obligation to the holder of the investment. This is measured by the assignment of a rating by a nationally recognized statistical rating organization. Presented below is the minimum rating required b y the California Government Code and the actual ratings as of the year end for the Pool.

Minimum Rated
Investment Type Legal Rating Aaa/AAA

Money Market Mutual Funds $ 266,558
N/A $ 266,558

Total $ 266,558
$ 266,558

Concentration of Credit Risk

The California Government Code places limitations on the amount that can be invested in any one issuer. There were no investments in any one issuer (other than U.S. Treasury Securities, mutual funds and external investment pools) that represent 5% or more of total investments as of June 30, 2021.

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 n ot be able to recover collateral securities that are in the possession of an outside party. The custodial credit ri sk for investments is the risk that, in the event of the failure of the counterparty (e.g., broker-dealer) to a tran saction, a government will not be able to recover the value of its investment or collateral securities that are i n the possession of another party. The California Government Code does not contain legal 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 s tate or local government units by pledging securities in an undivided collateral pool held by a depository regulated under state law (unless so waived by the governmental unit). The market value of the pledged securi ties in the collateral pool must equal at least 110% of the total amount deposited by the public agencies. California law also allows financial institutions to secure deposits by pledging first trust deed mortgage notes hav ing a value of 150% of the secured public deposits.

As of June 30, 2021, all deposits with financial institutions in excess of federal depository insurance limit were held in collateralized accounts where the collateral is not hel d specifically in the name of the District, as described above. As of June 30, 2021, the District did not hav e any investments held by a broker-dealer (counterparty) that was used by the District to buy the securities.

Wildomar Cemetery District
Notes to Financial Statements
June 30, 2021

26 3) FAIR VALUE M EASUREMENTS

Governmental Accounting Standards Board (GASB) Statement No. 72 , Fair Value Measurements and Application, provides the framework for measuring fair value. The framework provides a fair value hierarchy that prioritizes the inputs to valuation techniques used to mea sure fair value with Level 1 given the highest priority and Level 3 the lowest priority. The three levels of the fair value hierarchy are as follows:

Level 1 inputs are quoted prices (unadjusted) in active markets for id entical assets or liabilities that the organization has the ability to access at the measurement date.

Level 2 inputs are inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly or indirectly. Level 2 inputs include the following:

a. Quoted prices for similar assets or liabilities in active markets.

b. Quoted prices for identical or similar assets or liabilities in markets that are not active.

c. Inputs other than quoted prices that are observable for the ass et or liability (for example, interest rates and yield curves observable at commonly quoted intervals, volat ilities, prepayment speeds, loss severities, credit risks, and default rates).

d. Inputs that are derived principally from or corroborated by obs ervable market data by correlation or other means (market-corroborated inputs).

Level 3 inputs are unobservable inputs for the asset or liability.

Fair value of assets measured on a recurring basis at June 30, 2021, are as follows:

Quoted Prices in
Active Market for Significant Other
Identical Assets Observable Inputs
Fair Value (Level 1) (Level 2)

Money Market Mutual Funds

$ 266,558

$ -

$ 266,558

Total $ 266,558 $ - $ 266,558

Fair values for investments are determined by using a matrix pricing technique. Matrix pricing is used to value securities based on the security’s relationship to benchmark quoted prices.

Wildomar Cemetery District
Notes to Financial Statements
June 30, 2021

27 4) CAPITAL ASSETS

A summary of changes in capital assets is as follows:

Beginning Ending
Balance Additions Deletions Balance
Capital Assets, Not Being Depreciated
Land $ 963,390 $ - $ - $ 963,390
Total Capital Assets, Not Being
Depreciated

963,390

-

-

963,390

Capital Assets, Being Depreciated
Buildings and Improvements 349,598 - - 349,598
Furniture, Fixtures and Equipment 132,025 7,565 - 139,5 90 Total Capital Assets Being
Depreciated

481,623

7,565

-

489,188

Less Accumulated Depreciated for:

Buildings and Improvements (336,524) (964) - (337,488) Furniture, Fixtures and Equi pment (132,025) (1,513) - ( 133,538)

Total Accumulated Depreciation

(468,549)

(2,477)

-

(471,026)
T o t a l C a p i t a l A s s e t s B e i n g
Depreciated, Net 13,074 5,088 - 18,162
Governmental Activities
Capital Assets, Net $ 976,464 $ 5,088 $ - $ 981,552

Depreciation expense of $5,088 was charged to general governmen t expense on the government-wide statements.

5) DEPOSITS PAYABLE - PRE-NEED

Included in deposits payable - pre-need is $129,220 which represents monies collected and held by the District in advance of services.

Wildomar Cemetery District
Notes to Financial Statements
June 30, 2021

28 6) COMPENSATED ABSENCES PAYABLE

Compensated absences activity for the year ended June 30, 2021 was as follows:

Beginning Ending Due Within
Balance Additions Deleti ons Balance One Year

$ 9,447 $ 5,326 $ (2,362) $ 12,411 $ 3,103

The liability for compensated absences will be paid in future years from the General Fund.

7) PENSION PLAN

A) General Information about the Pension Plans

Plan Description

All full time employees are eligible to participate in the Dist rict’s Miscellaneous Employee Pension Plan, a cost-sharing multiple employer defined benefit pension plan administered by the California Public Employees’ Retirement System (CalPERS). Bene fit provisions under the Plan are established by State statute and District’s resolution. CalPERS issues publicly available reports that include a full description of the pension plans regarding benefit provisions, assumptions and membership information that can be found on the CalPERS website . Eligible employees hired after January 1, 2013 that, are considered new members as defin ed by the Public Employees’ Pension Reform Act (PEPRA) are participating in the PEPRA Miscellaneous Plan.

Benefits Provided

CalPERS, provides service retire ment and disability benefits, a nnual cost of living adjustments and death benefits to plan members, who must be public employee s and beneficiaries. Benefits are based on years of credited service as discussed above. Members with five years of total service are eligible to retire at age 50 or 52 if in the PEPRA Miscella neous Plan with statutorily reduced benefits. All members are eligible for non-duty disability ben efits after 10 years of service. The system also provides for the Optional Settlement 2W Death Benefit, as well as the 1959 Survivor Benefit. The cost of living adju stments for all plans are appl ied as specified by the Public Employees’ Retirement Law.

Wildomar Cemetery District
Notes to Financial Statements
June 30, 2021

29 7) PENSION PLAN - Continued

A) General Information about the Pension Plans - Continued

Benefits Provided - Continued

The rate plan provisions and benefits in effect at June 30, 2021, are summarized as follows:

Miscellaneous
Prior to On or After
Hire Date January 1, 2 013 January 1, 2013
Benefit Formulas 2.7% at 55 2% at 62
Benefit Vesting Schedule 5 Years Service 5 Years Service Benefit Payments Monthly for Life Monthly for Life
Retirement Age 50 - 55+ 52 - 67+
Monthly Benefits, as a % of Eligible Compensation 2.0% - 2.7% 1.0% - 2.5% Required Employee Contribution Rates(1) N / A N / A
Required Employer Contribution Rates N/A N/A
(1)The District currently has no employees and all services are performed by City Employees.

Contributions

Section 20814(c) of the California Public Employees’ Retirement Law requires that the employer contribution rates for all public employers be determined on an annual basis by the actuary and shall be effective on the July 1 following notice of a change in the rat e. Funding contributions for both Plans are determined annually on an actuarial basis as of June 30 by CalPERS. The actuarially determined rate is the estimated amount necessary to finan ce the costs of benefits ear ned by employees during the year, with an additional amount to finance any unfunded accrued liability. T he District is required to contribute the difference between the actuarially determined rate and the contribution rate of employees.

The District’s contributions to the Plan for the year ended June 30, 2021 were $23,030.

B. Pension Liabilities, Pension Expenses and Deferred Outflows/ Inflows of Resources Related to Pensions

As of June 30, 2021, the District reported a net pension liability for its proportionate share of the net pension liability of the Plan of $209,178.

The District net pension liability for the Plan is measured as the proportionate share of the net pension liability. The net pension liability of the Plan is measured as of June 30, 2020 and the total pension liability for the Plan used to calculate the net pension liability was de termined by an actuarial valuation as of June 30, 2019 rolled forward to June 30, 2020 using standard update procedures. The District’s proportion of the net pension liability was based on a projection of the Dist rict’s long-term share of contributions to the pension plan relative to the projected contributions of all participating employers, actuarially determined.

Wildomar Cemetery District
Notes to Financial Statements
June 30, 2021

30 7) PENSION PLAN - Continued

B. Pension Liabilities, Pension Expenses and Deferred Outflows/ Inflows of Resources Related to Pensions - Continued

The District’s proportionate share of the net pension liability for the Plan as of June 30, 2020 and 2021 measurement periods were as follows:

CalPERS
Pension Plan

Proportion - June 30, 2020 0.00204%
Proportion - June 30, 2021 0.00192%
Change - Increase (Decrease) (0.00012%)

For the year ended June 30, 2021, the District recognized pension expense (credit) of $21,854. At June 30, 2021, the District reported deferred outflows of resources and deferred inflows of resources related to pensions from the following sources:

Deferred Outflows
of Resources
Deferred Inflows
of Resources

Pension contributions subsequent to measurement date $ 23,030 $ - Change of assumptions - 1,492
Differences between expected and actual experience 10,780 - Difference between projected and actual investment
earnings

6,214

-
Differences between employer’s contributions and
Proportionate share of contributions

2,166

-
Changes in employer’s proportion - 13,829

Total $ 42,190 $ 15,321

Wildomar Cemetery District
Notes to Financial Statements
June 30, 2021

31 7) PENSION PLAN - Continued

B. Pension Liabilities, Pension Expenses and Deferred Outflows/ Inflows of Resources Related to Pensions – Continued

The District reported $23,030 as deferred outflows of resources related to contributions subsequent to the measurement date will be recognized as a reduction of the net p ension liability in the year ended June 30, 2020. Other amounts reported as deferred outflows of resources and deferred inflow of resources related to pensions will be recognized as pension expense as follows:

Deferred
Year Ended Outflows/Inflows
June 30 of Resources

2022 $ (4,351)
2023 2,647
2024 2,562
2025 2,981
2026 -
Thereafter -

$ 3,839

Actuarial Assumptions

The total pension liabilities in the June 30, 2019 actuarial va luations were determined using the following actuarial assumptions:

CalPERS Pension Plan

Valuation Date June 30, 2019
Measurement Date June 30, 2020
Actuarial Cost Method Entry Age Normal
Actuarial Assumptions:

Discount Rate 7.15%
Inflation 2.50%
Projected Salary Increase Depending on age, service, and type of employment

Mortality CalPERS Membership Data (1)

(1) The Mortality Rate Table was derived using CalPERS-specific data. The probabilities of mortality are based on the 2017 CalPERS Experience Study for the period from 1997 to 2015. The table includes 15 years of projected mortality improvements using Society of Ac tuaries Scale 90% of scale MP-2 016 published by the Society of Actuaries. For more details on this table, please refer to the CalPERS Experience Study and Review of Actuarial Assumptions report from December 2017 that can be found on the CalPERS website.

Wildomar Cemetery District
Notes to Financial Statements
June 30, 2021

32 7) PENSION PLAN - Continued

B. Pension Liabilities, Pension Expenses and Deferred Outflows/ Inflows of Resources Related to Pensions - Continued

Discount Rate

The discount rate used to measure the total pension liability was 7.15 percent. The projection of cash flows used to determine the discount rate assumed that contributions from plan members will be made at the current member contributions rates and that contributions from employers will be made at statutorily required rates, actuarially determined. Based on those assumpt ions, 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 a pplied to all periods of project benefit payments to determine the total pension liability.

Long-term Expected Rate of Return

The long-term expected rate of return on pension plan investments was determined using a building-block method in which best-estimate ranges of expected future real ra tes of return (expected returns, net of pension plan investment expense and inflation) are developed for each major asset class.

In determining the long-term expected rate of return, staff took into account both short-term and long-term market return expectations as well as the expected pension fund cash flows. Using historical returns of all the funds’ asset classes, expected compound (geometric) returns were calculated over the short-term (first 10 years) and the long-term (11+ years) using a building-block approach. Using the expected nominal returns for both short-term and long-term, the present value of benefits was calculated for each fund. The expected rate of return was set by calculating the rounded sing le equivalent expected return that arrived at the same present value of benefits for cash flows as the one calculated using both short-term and long-term returns. The expected rate of return was then set equal to the single equivalent rate calculated above and adjusted to account for assumed administrative expenses.

Wildomar Cemetery District
Notes to Financial Statements
June 30, 2021

33 7) PENSION PLAN - Continued

B. Pension Liabilities, Pension Expenses and Deferred Outflows/ Inflows of Resources Related to Pensions - Continued

The table below reflects the long-term expected real rate of return by asset class.

Asset Class (a)
Assumed Asset
Allocation
Real Return
Years 1 - 10(b)
Real Return
Years 11+(c)

Global Equity 50.0% 4.80% 5.98%
Fixed Income 28.0% 1.00% 2.62%
Inflation Assets - 0.77% 1.80%
Private Equity 8.0% 6.30% 7.23%
Real Assets 13.0% 3.75% 4.93%
Liquidity 1.0% - -0.92%

Total 100%

(a) In the System’s Comprehensive Annual Financial Report, Fixed Income is included in Global Debt Securities; Liquidity is included
in Short-term Investments; Inflation Assets are included in both Global Equity Securities and Global Debt Securities.
(b) An expected inflation of 2.00% used for this period. (c) An expected inflation of 2.92% used for this period.

Sensitivity of the Proportionate Share of the Net Pension Liability to Changes in the Discount Rate

The following presents the District’s proportionate share of the net pension liability for the Plan, calculated using the discount rate for the Plan, as well as what the Distr ict’s proportionate share of the net pension liability would be if it were calculated using a discount rate that is 1-percentage point lower or 1-percentage point higher than the current rate:

CalPERS
Pension Plan

1% Decrease 6.15%
Net Pension Liability $ 298,058

Current Discount Rate 7.15%
Net Pension Liability $ 209,178

1% Increase 8.15%
Net Pension Liability $ 135,739

Wildomar Cemetery District
Notes to Financial Statements
June 30, 2021

34 7) PENSION PLAN - Continued

B. Pension Liabilities, Pension Expenses and Deferred Outflows/ Inflows of Resources Related to Pensions - Continued

Pension Plan Fiduciary Net Position

Detailed information about the Plan’s fiduciary net position is available in the separately issued CalPERS financial reports.

8) RISK MANAGEMENT

The District is exposed to various risks of loss related to torts; theft of, damage to, and destruction of assets; errors and omissions; and natural disasters for which the District obtains insurance coverage.

The District is exposed to various risks of loss related to torts; damage to and theft or destruction of assets; errors and omissions; injuries to empl oyees and natural disaster. The District contracted with Golden State Risk Management Authority for liability, property, and crime damage. Policy limits of $50,000,000 per occurrence for general liability. Policy is written on an Occurrence Form and includes Automobile liability coverage, Officers and Board of Trustees Errors and Omissions and Pollution liability coverage. There is no aggregate limit on this coverage. Property coverage is all risk, replacement cost and provides up to $600,000,000 maximum payment per coverage loss. Coverage inc ludes Automobile Physical Damag e, Mobile Equipment and Boller and Machinery.

The District has had no significant reduction in insurance cove rage from prior years. The District has had no settlements exceed insurance coverage for the past three years.

Worker’s compensation coverage i s maintained by paying premiums to Golden State Risk Management Authority. Policy limits match st atutory limits on a per occur rence basis and includes Employer Liability Coverage with policy limits of $5,000,000 per occurrence.

Liabilities of the City are reported when it is probable that a loss has occurred and the amount of the loss can be reasonable estimated. Liabilities include an amount for claims that have been incurred by not reported (IBNRs).

The result of the process to estimate the claims liability is not an exact amount as it depends on many complex factors, such as inflation, changes in legal doctrines, and damage awards. Accordingly, claims are reevaluated periodically to consider the eff ects of economic and social fac t o r s . T h e e s t i m a t e o f t h e c l a i m s l i a b i l i t y a l s o includes amount s for incremental claim adjustment expenses related to specific claims and other claim adjustment expenses regardless of whether allocated to specific claims. Estimated recoveries, for example from salvage or subrogation, are another component of the claims liability estimate.

Wildomar Cemetery District
Notes to Financial Statements
June 30, 2021

35 9) COMMITMENTS AND CONTINGENCIES

As of June 30, 2021, in the opinion of the District’s Administ ration, there are no outstanding matters which would have a significant affect on the financial condition of the funds of the District.

COVID-19

On March 11, 2020, the World Health Organization declared the n ovel strain of coronavirus (COVID-19) a global pandemic and recommended containment and mitigation measures worldwide. The pandemic continued subsequent to year end with cer tain restrictions required by th e Governor of California, as well as local governments, which may affect revenue sources and also caused s ubsequent stock market volatility. The duration of the pandemic and the impact of COVID-19 on the District’s operational and financial performance is uncertain at this time.

REQUIRED SUPPLEMENTARY INFORMATION

36 Wildomar Cemetery District
Notes to Required Supplementary Information
June 30, 2021

a. Budgetary Data

The District follows these procedures, in establishing budgetary data reflected in the Required Supplemental Information - Budgetary Schedules:

The Board of Directors approves each year’s budget prior to the beginning of the new fiscal year. Public hearings are conducted prior to its adoption by the Board. Sup plemental appropriations, were required during the period, are also approved by the Board. In most cas es, expenditures may not exceed appropriations at the function level. At fiscal year-end, all operating budget appropriations lapse. The General Fund is the only fund for which an annual budget is leg ally adopted on a basis consistent with generally accepted accounting principles (GAAP).

b. Excess of Expenditures over Appropriations

There were no expenditures in excess of appropriations for the current fiscal year.

Actual Variance with
Original Final Amounts Final Budge t
Budgetary Fund Balance, July 1 1,230,078 $ 1,230,078 $ 1,230,078 $ - $ Resources (Inflows):

Property Taxes 524,200 594,300 600,949 6,649 Charges for Services 39,800 85,300 58,740 (26,560)
Investment Earnings - - 1,512 1,512 Miscellaneous 1,000 2,500 2,445 (55) Amounts Available for
Appropriations 1,795,078 1,912,178 1,893,724 (18,454) Charges to Appropriations (Outflows):

Current:

Personnel Services 338,100 384,900 371,368 13,532
Materials and Services 259,200 241,600 211,317 30,283
Capital Outlay 3,000 9,900 9,465 435
Contributions to Other Governments 60,500 60,500 126,112 (65,612) Total Charges to Appropriations 660,800 696,900 718,262 (21,362) Budgetary Fund Balance, June 30 1,134,278$ 1,215,278 $ 1,175,462 $ (39,816) $ Wildomar Cemetery District
Budgetary Comparison Schedule
General Fund
Year Ended June 30, 2021
Budgeted Amounts
37 38
Wildomar Cemetery District
Schedule of the District’s Proportionate Share of the Net Pension Liability CalPERS Pension Plan
Last Ten Years(1)
As of June 30, 2021

Proportionate Share Plan Fiduciary
of the Net Pension Net Position as a
Proportion of the Proportionate Share Liability as a Pe rcentage of the Fiscal Net Pension o f the Net Pension

Percentage of Total Pension
Year Liability Liability Covered Payroll Covered Payroll L iability

2016 0.00249% $ 171,037 $ - 0% 70.99%
2017 0.00226% $ 195,159 $ - 0% 67.26%
2018 0.00215% $ 213,644 $ - 0% 66.49%
2019 0.00211% $ 203,561 $ - 0% 67.69%
2020 0.00204% $ 208,876 $ - 0% 68.44%
2021 0.00192% $ 209,178 $ - 0% 68.68%

Notes to Schedule:

Benefit Changes. In 2021, there was no benefit terms modified.

Changes in Assumptions. For the 2021 fiscal year the discount rate remained the same , 7.15 percent. In 2016 fiscal year the discount rate was changed from 7.5 percent (net of adm inistrative expenses) to 7.65 percent to correct for an adjustment to exclude administrative expenses.

(1) Historical information is required only for measurement periods for which GASB 68 is applicable. Future years’ information will be displayed up to 10 years as information becomes available. (2)The District’s plan is still open, however does not have any active employees, therefore, no current payroll.

39 Wildomar Cemetery District
Schedule of Contributions
CalPERS Pension Plan
Last Ten Years(1)
As of June 30, 2021

Contractually Contributions in
Required Relation to the
Contribution Actuarially Contributions as a
Fiscal (Actuarially Determined Contribution

Percentage of
Year Determined) Contribution D eficiency (Excess) Covered P ayroll (2) Covered Payroll

2016 $ 13,537 $ (13,537) $ - $ - 0%
2017 $ 15,113 $ (15,113) $ - $ - 0%
2018 $ 17,619 $ (17,619) $ - $ - 0%
2019 $ 22,343 $ (22,343) $ - $ - 0%
2020 $ 20,744 $ (20,744) $ - $ - 0%
2021 $ 23,030 $ (23,030) $ - $ - 0%

(1) Historical information is required only for measurement period s for which GASB 68 is applicable. Future years’ information will be displayed up to 10 years as information becomes available. (2) The District’s plan is still open, however does not have any active employees, therefore, no current payroll.

SUPPLEMENTARY INFORMATION

Actual Variance with
Original Final Amounts Final Budget
Budgetary Fund Balance, July 1 16,137 $ 16,137 $ 16,137 $ - $ Resources (Inflows):

Investment Earnings - - 17 17 Contributions from Other Governments - - 26,314 26,314 Amounts Available for
Appropriations 16,137 16,137 42,468 26,331 Charges to Appropriations (Outflows):

Current:

Materials and Services - - 17 (17) Capital Outlay - 51,000 26,314 24,686 Total Charges to Appropriations - 51,000 26,331 24,669 Budgetary Fund Balance, June 30 16,137$ (34,863) $ 16,137 $ 51,000 $ Wildomar Cemetery District
Budgetary Comparison Schedule
Capital Projects Fund
Year Ended June 30, 2021
Budgeted Amounts
40 Actual Variance with
Original Final Amounts Final Budge t
Budgetary Fund Balance, July 1 263,308 $ 263,308 $ 263,308 $ - $ Resources (Inflows):

Charges for Services 11,000 33,000 14,000 (19,000) Investment Earnings 6,400 7,100 4,501 (2,599) Amounts Available for
Appropriations 280,708 303,408 281,809 (21,599) Budgetary Fund Balance, June 30 280,708$ 303,408 $ 281,809 $ (21,599) $ Wildomar Cemetery District
Budgetary Comparison Schedule
Endowment Fund
Year Ended June 30, 2021
Budgeted Amounts
41 Wildomar Cemetery District
Agenda Item #6.1

GENERAL BUSINESS
Meeting Date: March 9, 2022
______________________________________________________________________

TO: Chairperson and Board of Trustees

FROM: Daniel Torres, Community Services Director

SUBJECT: FY21/22 Mid-Year Cemetery Update

STAFF REPORT

RECOMMENDATION:

Staff recommends that the Board of Trustees receive and file the report.

BACKGROUND:

This Mid -Year update reflects the Cemetery ’s staff effort to provide the Board of Trustees with timely and accurate information regarding the activities and impacts experienced during the first half of the fiscal year.

The primary purpose of this report is to:
• Provide Mid-year comparisons for FY 20/21 and FY21/22 • Identify trends and the allocation of plots for future sales • Associate common practices linked to increase visitations

DISCUSSION:

For the mid-year FY 20/21 the Cemetery District provided 32 pre-need sales and 18 interment services. The budgeted amount adopted for those services was $39,800 with 6-month actuals revenues were $35,880 or 90%. For mid-year FY 21/22 the Cemetery District provided 59 pre-need sales and 28 interment services. The adopted budget for these services were $67,000 with 6-month actual revenues are $76,541 or 114%. This is an increase of $40,661 from the previous fiscal year.

On August 11, 2021, the Board approved and adopted Resolution NO. WCD2021-02 which authorized the schedule of user fees recommended in the Master Plan and Study Fee; those fees went into effect on January 1, 2022. Staff has determined that the increase in pre-need sales for FY 21/22 is correlated to the increase in fees.

The inventory of cemetery plots that was diminished by the increase of pre-need sales was centralized to the companion section located in the parcel that was established in 1998. Since the development of this section, sales of companion plots were focused on the western perimeter. Cemetery staff has now implemented the sales of plots in the norther perimeter to accommodate any future sales.

In addition, due to the recent increase of interments, the cemetery has experienced increased levels of visitation resulting in the deposit of decorative lights, pinwheels, and lawn ornaments. Families are informed and agree to the policy on flowers and headstones which restrict the placement of these item on plot locations. In alignment with waste hauling service dates , staff normally remove all perished flowers and items not compliant with the flower and marker policy. With respect to families and visitor’s cemetery staff has restrained removal to the second and fourth Wednesday of each month.

FISCAL IMPACT:

There is no additional fiscal impact beyond the recommended FY 21/22 Mid- Year Budget Report.

Submitted by:

Daniel Torres
Community Services Director

ATTACHMENT:

A. Companion Section Map
B. Flower and Marker Policy
C. 2022 Item Removal Schedule

ATTACHMENT A
[ COMPANION SECTION MAP ]

ATTACHMENT B
[ FLOWER AND MARKER POLICY ]

WILDOMAR CEMETERY DISTRICT
21400 Palomar Street, P.O. Box 82
Wildomar, CA. 92595
(951) 678-2451

FLOWER AND MARKER POLICIES

POLICY ON FLOWERS

The setting of artificial flowers and miscellaneous items, such as pinwheels, wind chimes, lawn ornaments, etc., detracts from the natural pristine setting that the Wildomar Cemetery strives to maintain. None of the above is allowed: Fresh flowers only.

POLICY ON MARKERS

As per the Health and Safety Code No. 9052(a) (b), I/we agree to place a marker observing the following specifications as set forth by the Wildomar Cemetery:

All Granite With 3” Concrete Border
Single 16 “X 28” 12” X 24”
Double 16” X 28” 12” X 24”
Cremation 12” X 18” 6” X 12”
Infant 12” X 18” 6” X 12”

All markers must have a lawn mower proof edge (L.M.P. ½ inch radius bullnose). No delivered marker will be accepted without appropriate setting fee.

Acknowledged and Agreed to:

_______________________________________ _____________________ Signature Date

_______________________________________ _____________________ Witness Date

Effective 7/1/2006

ATTACHMENT C
[ ITEM REMOVAL SCHEDULE ]

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