Agenda packet — Yorba Linda City Council, December 20, 2022 (part 1 of 4)

CITY COUNCIL/SUCCESSOR AGENCY TO THE YORBA LINDA REDEVELOPMENT AGENCY,

YORBA LINDA HOUSING AUTHORITY AND YORBA LINDA MUNICIPAL FINANCING AUTHORITY

JOINT MEETING
AGENDA

Tuesday, December 20, 2022, 6:30 p.m.

Council Chambers
4845 Casa Loma Avenue
This meeting is being broadcast live for airing on cable channel 3, channel 99 AT&T U-Verse and the city's website. By remaining in the room, you are giving your permission to be televised.

Pages

CALL TO ORDER
The City Council/Successor Agency to the Yorba Linda Redevelopment Agency will convene at 5:30 p.m. in the Council Chambers at 4845 Casa Loma Avenue.

ROLL CALL

ANNOUNCEMENT OF CLOSED SESSION ITEMS

CITY COUNCIL/SUCCESSOR AGENCY TO THE YORBA LINDA

REDEVELOPMENT AGENCY
A. CONFERENCE WITH LEGAL COUNSEL – ANTICIPATED LITIGATION,

SIGNIFICANT EXPOSURE TO LITIGATION
Government Code Section 54956.9(d)(2) (3 Cases)
B. CONFERENCE WITH LABOR NEGOTIATORS
Government Code Section 54957.6
Agency Designated Representatives: City Manager Pulone
Employee Organizations: Yorba Linda Chapter of the Orange County Employees Association

PUBLIC COMMENT ON CLOSED SESSION ITEMS

CONVENE INTO CLOSED SESSION
RECESS

CALL TO ORDER
The City Council/Successor Agency to the Yorba Linda Redevelopment Agency, Yorba Linda Housing Authority and Yorba Linda Municipal Financing Authority will reconvene at 6:30 p.m. in the Council Chambers at 4845 Casa Loma Avenue, Yorba Linda.

ROLL CALL

PLEDGE OF ALLEGIANCE

INVOCATION
DR. AHMED SOBOH, ISLAMIC CENTER OF YORBA LINDA

CLOSED SESSION REPORT

INTRODUCTIONS & PRESENTATIONS
CHAMBER OF COMMERCE’S QUARTERLY UPDATE AND BUSINESS OF THE

MONTH RECOGNITIONS
CITY’S BUSINESS OF THE QUARTER RECOGNITION TO SAI SUSHI INTRODUCTION OF NEW STAFF MEMBER ELIZABET "LISA" CARRILLO,

ACCOUNTING TECHNICIAN
PUBLIC COMMENTS – ITEMS ON THE CONSENT CALENDAR OR ITEMS NOT

ON THE REMAINDER OF THE AGENDA
There is a five (5) minute maximum time limit for each individual addressing the legislative body during Public Comments and on all other items listed on the Agenda.

Whenever a group of persons wishes to address the City Council on the same subject matter, it shall be proper for the presiding officer to request that a spokesman be chosen by the group so as to avoid unnecessary repetitions before the City Council.

CONSENT CALENDAR
All matters listed under "CONSENT CALENDAR" are considered by the City Council/ Successor Agency to the Yorba Linda Redevelopment Agency, Yorba Linda Housing Authority and Yorba Linda Municipal Financing Authority to be routine and will be enacted by one motion approving the recommendation listed on the Agenda. There will be no separate discussion unless Members of the Council/Successor Agency, Yorba Linda Housing Authority and Yorba Linda Municipal Financing Authority or Staff request specific items to be removed from the Consent Calendar.

Recommendation:

It is recommended that the City Council approve the Consent Calendar.

1. WAIVE READING IN FULL OF ALL ORDINANCES AND RESOLUTIONS ON

THE AGENDA
Recommendation:

Page 2 of 539 ends

It is recommended that the City Council/Successor Agency to the Yorba Linda Redevelopment Agency waive reading in full of all ordinances and resolutions on the agenda and declare that said titles which appear on the public agenda shall be determined to have been read by title and further reading waived.

2. ACCOUNTS PAYABLE CHECK REGISTER – DECEMBER 20, 2022 7 Recommendation:

It is recommended that the City Council receive and file the accounts payable check register dated December 20, 2022, in the amount of $1,649,163.47.

3. APPROVAL OF THE MINUTES OF THE DECEMBER 6, 2022 CITY

COUNCIL / SUCCESSOR AGENCY TO THE YORBA LINDA REDEVELOPMENT

AGENCY MEETING
68 Recommendation:

It is recommended that the City Council/Successor Agency to the Yorba Linda Redevelopment Agency approve the minutes of the December 6, 2022 City Council/Successor Agency to the Yorba Linda Redevelopment Agency joint meeting.

4. REVISIONS TO PERSONNEL POLICIES AND PROCEDURES MANUAL EFFECTIVE 2023
79 Recommendation:

It is recommended that the City Council: 1.) Approve a revision to the City’s Personnel Policies and Procedures Manual by adopting Resolution No. 2022- 5833; and 2.) Repeal Resolution No. 2021-5777.

5. FISCAL YEAR 2021-22 ANNUAL COMPREHENSIVE FINANCIAL REPORT 95 Recommendation:

It is recommended that the City Council receive and file the fiscal year 2021-22 Annual Comprehensive Financial Report (ACFR).

6. AWARD CONTRACT TO STAY GREEN, INC., FOR LAKEVIEW AVE PKWY PLANTING RESTORATION PROJ. & FINDING THAT IT IS EXEMPT FROM CEQA, CLASS 1, PURSUANT TO CEQA GUIDELINES, SEC 15301
292
Recommendation:

It is recommended that the City Council: 1.) Approve the Award of a Contract Services Agreement to Stay Green, Inc., in the amount of $233,808.12 for the Lakeview Avenue Parkway Planting Restoration Project; and 2.) Authorize the City Manager to approve additional expenditures up to $35,071.21 (15% of the agreement value) in contract contingencies for potential additional services and unanticipated work that may arise, for a total potential agreement amount not-toexceed $268,879.33; and 3.) Find that the Lakeview Avenue Parkway Planting Restoration Project is categorically exempt from the California Environmental Quality Act (CEQA), Class 1, pursuant to CEQA Guidelines, Section 15301; and

4.) Authorize the City Manager to sign and execute the contract services agreement and potential future amendments to the agreement within the designated contingency amount, on behalf of the City Council.

7. AWARD OF CONTRACT FOR THE CALFIRE GRANT FUNDED YORBA 317

Page 3 of 539 ends

LINDA FUEL REDUCTION PROJECT TO SAGE ENVIRONMENTAL GROUP Recommendation:

It is recommended that the City Council: 1.) Approve an increase to the Yorba Linda Fuel Reduction Project budget (LI221007) in an amount of $78,692; and 2.) Approve the Award of a Contract Services Agreement to Sage Environmental Group LLC, in the amount of $524,610 for the Yorba Linda Fuel Reduction Project (LI221007); and 3.) Authorize the City Manager to approve additional expenditures up to $78,692 (15% of the agreement value) in contract contingencies for potential additional services and unanticipated work that may arise, for a total potential agreement amount not-to-exceed $603,302; and 4.) Authorize the City Manager to sign and execute the contract services agreement and potential future amendments to the agreement within the designated contingency amount, on behalf of the City Council.

8. WAGE ADJUSTMENTS FOR NON-REPRESENTED PART TIME POSITIONS 469 Recommendation:

It is recommended that the City Council Adopt Resolution No. 2022-5834 related to the compensation of non-represented part time employees.

9. ADOPTION OF RESOLUTION NO. 2022-5835 APPROVING THE FILING OF

PROJECT APPLICATION FOR THE BRYANT RANCH PARK BASKETBALL

COURT PROJECT
476
Recommendation:

It is recommended that the City Council adopt Resolution No. 2022-5835 approving the filing of the project application for the Bryant Ranch Basketball Court Project funded through the State of California.

10. DENIAL OF CLAIMS FOR DAMAGES 481
Recommendation:

It is recommended that the City Council of the City of Yorba Linda deny the claims for damages by John Evans Arek and Kyle Brown.

11. ANNUAL MEETING AND CONFIRMATION OF OFFICERS FOR THE

MUNICIPAL FINANCING AUTHORITY
483
Recommendation:

It is recommended that the City Council acting as the Board of Directors of the Yorba Linda Municipal Financing Authority confirm and appoint the officers of the Authority as follows:

City Position Office of the Authority
Mayor Chair
Mayor Pro Tem Vice Chair
City Manager Executive Director
City Clerk Secretary
Finance Director Treasurer

12. APPROVAL OF TEMPORARY STREET CLOSURE REQUEST – 4881 485

Page 4 of 539 ends

TORIDA WAY
Recommendation:

It is recommended that the City Council approve Roadway Construction Service’s request to conduct a temporary street closure to replace a power pole on Torida Way between Orange Drive and Foley Drive.

13. REPORTS OF PLANNING COMMISSION ACTIONS FROM THEIR LAST

MEETING
488
Recommendation:

It is recommended that the City Council receive and file this report.

14. COUNCIL COMMITTEE AND AGENCY REPORTS 490
Recommendation:

It is recommended that that the City Council receive and file this report.

CITY MANAGER’S REPORT/MAYOR’S REPORT/MATTERS PRESENTED BY

COUNCILMEMBERS/ OTHER AGENCY REPORTS

15. CITY COUNCIL APPOINTMENTS TO ORGANIZATIONS, AGENCIES, AND

COMMITTEES
508
Recommendation:

It is recommended that Council vote on the appointments to various organizations, agencies and committees as per the Mayor’s recommendations.

ADMINISTRATIVE REPORTS

16. AGREEMENT WITH FLOCK GROUP, INC. FOR AUTOMATIC LICENSE

PLATE READER CAMERAS
511
Recommendation:

It is recommended that the City Council approve an agreement with Flock Group, Inc. (Flock Safety) in the amount of $114,600.00 for the installation and operation of 36 automatic license plate reader cameras throughout the City of Yorba Linda and authorize the City Manager to execute the agreement.

CLOSED SESSION IF REQUIRED

ADJOURNMENT
The next regularly scheduled City Council/Successor Agency to the Yorba Linda Redevelopment Agency joint meeting is January 17, 2023.

NOTE: ALL STAFF REPORTS AND RELATED ATTACHMENTS FOR ITEMS ON THIS AGENDA ARE ON FILE IN THE CITY CLERK’S OFFICE. AS AN ADDITIONAL SERVICE, THE CITY NOW PROVIDES THE STAFF REPORTS AND RELATED ATTACHMENTS ON THE CITY’S WEBSITE. PLEASE NOTE THAT IT IS NOT ALWAYS POSSIBLE TO EMBED ALL ATTACHMENTS AND MAPS. THUS, IF YOU REQUIRE A FULL AND COMPLETE COPY OF THE AGENDA PACKET, YOU SHOULD NOT RELY UPON THE WEBSITE MATERIALS ALONE.

IN COMPLIANCE WITH THE AMERICAN DISABILITIES ACT (ADA), THE CITY WILL MAKE EVERY REASONABLE ATTEMPT TO ACCOMMODATE ANY ATTENDEE OR PARTICIPANT AT THIS MEETING NEEDING SPECIAL ASSISTANCE BEYOND WHAT IS NORMALLY PROVIDED. PLEASE CONTACT THE CITY CLERK’S OFFICE AT (714) 961-7150 AT LEAST 48 HOURS PRIOR TO THIS MEETING TO INFORM US OF YOUR PARTICULAR NEEDS AND TO DETERMINE IF

Page 5 of 539 ends

ACCOMMODATION IS FEASIBLE. PLEASE ADVISE US AT THE TIME YOU CALL IF SPECIAL ASSISTANCE IS REQUIRED TO ATTEND OR PARTICIPATE IN MEETINGS ON A REGULAR BASIS.

Page 6 of 539 ends

FINANCE DEPARTMENT
DATE: DECEMBER 20, 2022
TO: HONORABLE MAYOR AND MEMBERS OF THE CITY COUNCIL
FROM: DIANNA HONEYWELL, FINANCE DIRECTOR / CITY TREASURER SUBJECT: ACCOUNTS PAYABLE CHECK REGISTER – DECEMBER 20, 2022

RECOMMENDATION
It is recommended that the City Council receive and file the accounts payable check register dated December 20, 2022, in the amount of $1,649,163.47.

BACKGROUND
The Yorba Linda Municipal Code states that the accounts payable check register shall be presented to the City Council at the next scheduled meeting following the printing and mailing of checks.

DISCUSSION
This check register includes both City and Successor Agency weekly check runs for the weeks since the last City Council meeting. Additionally, a report of any wires sent by the City is included as an attachment to this report on an as-needed basis as well as a report on credit card transactions.

FISCAL IMPACT
There is no direct fiscal impact associated with this report. Sufficient funds are available in the approved budget to cover all of the listed checks and wires.

Page 7 of 539 ends

CITY OF YORBA LINDA and the SUCCESSOR AGENCY to the YORBA LINDA

REDEVELOPMENT AGENCY

ACCOUNTS PAYABLE CHECK REGISTER
The attached listing(s) of accounts payable checks totaling $1,649.163.47 is presented on December 20 2022 to the Yorba Linda City Council and Agency Board for their consideration and approval in accordance with Section 3.12 of the Yorba Linda MunicipalCode.

Dianna HoneywellFinance Director

Page 8 of 539 ends

Gheck Register

Page 9 of 539 ends

Gity of Yorba Linda, GA

A/P CASH DISBURSEMENTS JOURNAL
CASH ACCOUNT: 999OOOO 999001 AP BANK ACCOUNT

CHECK NO CHK DATE TYPE VENDOR NAME INV DATE PO CHECK RUN NET VOUCHER TNVOICE LL3472 L2/0L/2022 PRTD 10055 AMERICAN FENCE COMPA 35292 954.00 101 -04-0460-0000-0000 243739]- -433950- tL/t7/2022 222309L8 MISC OTHER t20L22 CONTRACT SERVICE 954.00 954.00
601. 89
s32 .93
7,L34.82
1,314.35
1,314.35
7,0L4.78
7,0t4.78
L09.75
L58.70
506.04
382.45

43.t5

23.83 250.97
L7.44
8s.99
LL3 47 3 tz / oL/ zozz pRrD 10063 AMERTS*'Bî-IðâIðfB_Bååâlrooolå31310_ 3sL42 482668
s32.93 101 -04-0440-0000-0000-421010-
Lt3474 L2/0L/2022 PRTD
tt3475 l2/0L/2022 PRTD
L13476 L2/01/2022 PRrD 10108 BAKER & TAYLoR 35168 2037L20443 ----- -îôe.ti zoz -07-0730-0000-0000-421400- 351-69 2037116833
158. 70 202 -07 -0730-0000-0000-42L400-
35170 203696s993
s06.04 202 -07 -0730-0000-0000-421400'
35L71 2037001311"
382. 45 202 -07 -0730-0000-0000-42L400'
35L72 203707t622

43.L5 202 -07-0730-0000-0000-421400-
3s173 2037064442

23. 83 202 -07-0700-0000-0000-427260-
35L74 2037061-054
250. 97 202 -07 -07 30-0000-0000 -421400-
35L75 2037072247
17 . 44 202 -07-0730-0000-0000-421400-
35L76 2037058940
tL/o7 /2022 22230L26 t2OL22

CUSTODIAL SUPPLTES
rt/07 /2022 2223OL26 L2Ot22

CUSTODIAL SUPPLIES
CHECK AI3473 TOTAL:
07 /t3/2022 22230893 L2OL22

COMPUTER HARDUIARE,/SO FTV'/ARE
CHECK LA3474 TOTAL:

CHECK L13472 TOTAL:

CHECK 113475 TOTAL
11346 AMS.NET rNC 35073 SrN038138 "' - t,-l1q.ls ror -01-01-30-0000-0000-461120- 10089 ARTISTIC MATNTENANCE 351-67- -----í,'ôi¡: -^0034279-rN ia -roi -04-0460-0000-0000-4326s0- ao ßL/2022 22230906 r2oL22 PARK MAINTENANCE LO /3L/2022 22230t27 r20L22

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MISCELLANEOUS GRANTS
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Program ID:

L2/ot/2022 09:2Ieshi pmanapcshdsb

Page 1 ends

City of Yorba Linda, GA

A/P CASH DISBURSEMENTS JOURNAL
CASH ACCOUNT: 999OOOO 999001 AP BANK ACCOUNT

CHECK NO CHK DATE TYPE VENDOR NAIVIE VOUCHER INVOICE TNV DATE PO CHECK RUN NET

85.99 202 -07-0730-0000- 0000-421-400-
35177 203706258s
L7 . 42 202 -07-0730-0000-0000-421400-
35178 2037068249
262. 98 202 -07 -07 30-0000-0000 -42L400-
35L79 2037058980
r-sg. 60 202 -07-0730-0000-0000-42L400-
35180 2037L01743
4t4 . 84 202 -07 -07 30-0000-0000 -42a400-
35181 2037L097r8
24L.24 202 -07 -07 30-0000-0000 -42t400-
35r-82 203705a762
2,t57.80 202 -07-0730-0000-0000-421400-
35183 2037076982
1, 188.97 202 -07-0730-0000-0000-42L400-
35184 2037072016
2gz. 83 202 -07 -07 30-0000-0000 -42t404-
3s18s 50L800s35s
L6t.g7 2.02 -07 -07 30-0000-0000 -42].400-
35186 2037023093
L, 458. 47 202 -07 -0730-0000-0000-421400'
3s187 2037107983
152. 59 202 -07 -0730-0000-0000-42L400-
35188 2037L03209
296. 54 202 -07 -07 30-0000-0000 -42t400-
35189 2037t14830
s9.08 202 -07-0730-0000-0000-421400-
3s190 2037111ss8
L00. 58 202 -07 -0730-0000-0000-42L400-
351-91 2037060474
480. 58 202 -07 -0730-0000-0000-42t400-
3s192 20370439t9
335. 98 202 -07 -0730-0000-0000-421400-
35193 2037102086
130. 82 202 -07 -0730-0000-0000-42L400-

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Page 2 ends

Gity of Yorba Linda, CA

A/P CASH DISBURSEMENTS JOURNAL
CASH ACCOUNT: 999OOOO 999001 AP BANK ACCOUNT

CHECK NO CHK DATE TYPE VENDOR NAME INV DATE PO CHECK RUN NET VOUCHER INVOICE 35194 203708577L
109. 59 202 -07 -0730-0000-0000-427400-
35195 2037L21236

16.88 202 -07-0730-0000-0000-421400-
35196 2037090099
438.7 L 202 -O7 -07 30-0000-0000 -421400-
35L97 2037021683
2,145.79 202 -07-0730-0000-0000-421400-
35198 2037040793
.532.7L 202 -07 -07 30-0000-0000 -421400-
35L99 5018009500
gL. 62 202 -07-0730-0000-0000-421-400-
3s200 2037023063
L,254.39 202 -07-0730-0000-0000-421400-
35201 203709L552
Ll7 . 48 202 -07 -0730-0000-0000 -42L400-
35202 5018009419
106. 34 202 -07 -0730-0000-0000-421-400-
35203 2037086047
L6.87 202 -07-0730-0000-0000-421-400-
3s204 2037083186
246. 48 202 -07 -07 30-0000-0000 -42t400-
35205 2037072894
213. 35 202 -O7 -0730-0000-0000-421400-
35206 2037076062
L4L. Lg 202 -07 -07 30-0000-0000 -42L400-
35207 2037076984
29L. 88 202 -07 -0730-0000-0000-421400-
35208 2037077003
22L. 50 202 -07 -07 30-0000-0000 -42L400-
35209 20370Ls049
253. 99 202 -07 -0730-0000-0000-421400-
35210 203708901-9
388. 67 202 -07 -0730-0000-0000-42L400-
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Page 3 ends

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A/P CASH DISBURSEMENTS JOURNAL
CASH ACCOUNT: 999OOOO 999001 AP BANK ACCOUNT

CHECK NO CHK DATE TYPE VENDOR NAME INV DATE PO CHECK RUN NET VOUCHER TNVOICE 3s2LL 2037L250\5
770 .37 202 -07 -07 30-0000-0000 -42].400-
352t2 203705L927
L,2t5 . 97 202 -07 -07 30-0000-0000 -421400-
35213 2037LL9397
460. 66 202 -07 -0730-0000-0000-42L400-
35214 2037L26t94
118. 09 202 -07 -0730-0000-0000-42L400-
35215 2037L32387

56.73 202 -07-0730-0000-0000-421-400-
3521-6 2037L40352
t26. 3L 202 -07 -07 30-0000-0000 -42t400-
352!7 203700L3L2
97 .7 6 202 -07-0710-0000-0000-421080-
35218 2037015050

86. 49 202 -07-0710-0000-0000-421080-
35219 2037023064
3s3. 48 202 -07 -0710-0000-0000-421080-
35220 2037021684
654. 33 202 -07-0710-0000-0000-42i-080-
3522t 2037023094
31-9. 64 202 -07-07t0-0000-0000-421080-
35222 2037040194
i.46.66 202 -07-0770-0000-0000-421080-
35223 2037060475
97 .7 6 202 -07-0710-0000-0000-421080-
35224 2037043920
7 s.2L 202 -07-0710-0000-0000-421080-
35225 20370sI763
639.29 202 -07 -0710-0000-0000-421080-
35226 203705t928
361. Ol- 202 -07-07!0-0000-0000-421080-
35227 2037119398
l-09.06 202 -07-0710-0000-0000-421080-
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PROCESSING SUPPLIES
t0 /r3 /2022 22230262 t20122

PROCESSING SUPPLIES
70 /L4 /2022 22230262 t20t22

PROCESSING SUPPLIES
LO /\8 /2022 22230262 a20t22

PROCESSING SUPPLIES
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PROCESSING SUPPLIES
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10 /27 /2022 22230262 L20!22

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lo /25 /2022 22230262 L2Q!22

PROCESSING SUPPLIES
70 /28/2022 22230262 L2Ot22

PROCESSING SUPPLTES
71/02 /2022 22230262 A2OL22

PROCESSING SUPPLIES
tr/07 /2022 22230262 t2OL22

PROCESSING SUPPLIES
770.37
1,,215.97
460.66
1_18.09

56.73 L26.31

97.76 86.49
353.48
654.33
3L9.64
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Report generated: LJser:

Program ID:

L2/0L/2022 09z2teshi onanapcshdsb

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City of Yorba Linda, CA

A/P CASH DISBURSEMENTS JOURNAL
CASH ACCOUNT: 999OOOO 999001 AP BANK ACCOUNT

CHECK NO CHK DATE TYPE VENDOR NAME INV DATE PO CHECK RUN NET VOUCHER INVOICE CHECK LI3476 TOTAL: 2L,766.87
LL3477 l2/oL/2022 PRrD 10109 BAKER & TAYLoR INc 35228 ,H62836220 - 11.L5 202 -07-0730-0000-0000-421310-LL3478 L2/01/2O22 PRTD 12052 BARON BAG & EROSTON 35132 0000196412 24.08 E ZONE A-5 -201 -SUPPLIES201- -03-03 50-0000-0000-421L00- E ZONE A-6 -2OL -SUPPLIES
201 -03-03 50-0000-0000 - 42tao0 - E ZONE A-7 -zOL -SUPPLIES 201 -03-03 50-0000-0000 - ztLoo - E ZONE A-8 -201 -SUPPLIES 20L -03-03 50-0000-0000 - A?LLOOE ZONE L-14 -201 -SUPPLIES 201 -03-03 50-0000-0000 - 42tL00 - E ZONE L-2A -201 -SUPPLIES201 -03-03 50-0000-0000 - ZL]OO - E ZONE L-28 -201 -SUPPLIES 20L -03-03 50-0000-0000 - 42]-L00 - E ZONE L-zC -zOL -SUPPLIES 201- -03 -03 50-0000-0000 - 4¿1LOO - E ZONE L-2D -201 -SUPPLIES 201 -03-03 50-0000-0000 - 42LL00-
E ZONE L-2E -201- -SUPPLIES201 -03-03 50-0000-0000 - 42LLO0- E ZONE L-zF -207 -SUPPLIES201 -03-0350-0000-0000 -42aL00- E ZONE L-2G -201 -SUPPLIES201- -03-0350-0000-0000-421L00- E ZONE L-2H -201- -SUPPLIES201 -03-03 50-0000-0000 - 4ZLLOO - E ZONE L-zT -zOL -SUPPLIES 201 -03-03 50-0000-0000-421100-
lt/ 03 /2022 2223OL97 L20122

AUDIO VISUAL
CHECK LT3477 TOTAL
r0 /24 /2022 222309Lt t2OL22

SPECIAL SUPPLIES

11.15 11-.15
2,047 .25

70.63 r.10.98

49.66 58.9618.6L

43.46 135.80

13.1_8

63.65 4.81
187.03
180. 79

53.31 5
Report generated usêr: r2/0L/2022 09tzL eshi pman
Progran ID: apcshdsb
Page Page 14 of 539
Gity of Yorba Linda, CA

A/P CASH DISBURSEMENTS JOURNAL
CASH ACCOUNT: 999OOOO 999001 AP BANK ACCOUNT
CHECK NO CHK DATE TYPË VENDOR NAME INV DATE PO CHECK RUN NET VOUCHER INVOICE 27 .L7

37.00 36.93

32.44 L.70

49.03 L.70
2L2.63
328.26
L93.24Ltz.20
E ZONE L-2K -201 -SUPPLIES
201 -03-03 50-0000-0000 - 42tto0 - E ZONE L-2O -201 -SUPPLIES 201 -03-0350-0000-0000 - 421100-
E ZONE L-2P -201 -SUPPLIES201 -03 -03 50-0000-0000 - 42rL00 - E ZONE L-2Q -201 -SUPPLTES 201 -03 -03 s0-0000-0000 -42aLo0 - E ZONE L-2S -201 -SUPPLIES 201 -03-0350-0000-0000-4211-00-
E ZONE L-21 -zOL -SUPPLIES201 -03-0350-0000-0000-421100- E ZONE L-2U -201 -SUPPLTES201 -03-03 50-0000-0000 - ZLLOOE ZONE L-zV -201 -SUPPLIES 20L -03-03 50-0000-0000 - 42L100 - E ZONE L-5A -201 -SUPPLIES 201 -03-0350-0000-0000-421100-
E ZONE L-58 -201 -SUPPLIES
201 -03-03s0-0000-0000-421100-
E ZONE L-sC -201 -SUPPLIES201 -03-03 s0-0000-0000 - 42tao0 - SPECTAL SUPPLIES SPECIAL SUPPLIES SPECIAL SUPPLIÊS SPECIAL SUPPLIES SPECIAL SUPPLIES SPECIAL SUPPLIES SPECTAL SUPPLIES SPECIAL SUPPLIES SPECIAL SUPPLTES SPECTAL SUPPLIES SPECIAL SUPPLIES CHECK 113478 TOTAL 2,047 .25
Lt/t4 /2022 2223091,9 720122
LANDSCAPE SERVÏCE
]_s0.00
CHECK LL3479 TOTAL: 1_50.00
tL/ 03 /2022 2223067 5 720122

BUILDING IMPROVEMENTS
2,1_83. 55
CHECK 1.13480 TOTAL: 2,183. 55
L0,475 .00
Ll347g a2/oL/2022 PRîD 10121 BEE BUSTERS INc 35250 -.138099 L5o. 0o 101 -03-0330-0000-0000-432700- 12122 BENTLEY MILLS INC 351.33 773636
2,183. 55 101 -04-0450-0000-0000-463050- 113480 12/OL/2022 PRTD l-1-3481 72 /0L/2022 PRÏD 1.1934 BGB DESIGN GROUP INC 35056 LO4I48 10,475 . .00 E ZONE L-28 -CONTRACTS -ENGR SVC Report generated: User:

Program rD:

L2/OL/2O22 09221eshì pmanapcshdsb
Lt/10 /2022 22230636 L2Ot22

Page 6 ends

Gity of Yorba Linda, CA

A/P CASH DISBURSEMENTS JOURNAL
CASH ACCOUNT] 999OOOO 999001 AP BANK ACCOUNT

CHECK NO CHK DATE TYPE VENDOR NAME VOUCHER INVOICE
113482 12/0L/2022 PRTD
1r.3483 L2/01/2022 PRTD
113485 L2/OL/2O22 PRÏD
L13486 L2/OL/2O22 PRTD
Report generated:
20r- -03-0350-0000-0000-431"480-
1L936 BKF ENGTNEERS 35066 22111-068
34,849.00 E SI2O1OO1 -NONCONST
401 -00-0050-0000-0000-461620-
35067 22090989
I,034.00 E 51201001 -NoNcoNsr
401 -00-0050-0000-0000 -461620 - 35068 2210L023
Lt-,110. 13 E 51201001 -NoNCONST
4oL -00-00 50-0000-0000 - 46L620 - 1-0142 BLACKSTONE AUDIO INC 35229 2072L42

40. oo 202 -07-0730-0000-0000-421310-
35230 2069602

32. 49 202 -07-0730-0000-0000-421310-
35231 2067448

40.00 202 -07-0730-0000-0000-42131-0-

TNV DATE PO CHECK RUN

MISC ENGINEERING SERVICE
CHECK 113481 TOTAL:
tt/as /2022 22230429 t2Ùt22

STREET IMPROVEMENTS
09 /13 /2022 22230429 L20722

STREET IMPROVEMENTS
ro /t6/2022 22230429 L2Ot22

STREET IMPROVEMENTS
CHECK LL3482 TOTAL:
1t/04 /2022 22230220 r2OL22

AUDTO VISUAL
to /L9 /2022 22230220 720L22

AUDTO VISUAL
LO /06/2022 22230220 t2Ùt22

AUDIO VISUAL
CHECK 113483 TOTAL:

L13484 72/OL/2022 PRTD 11348 BocKMAN's- 35058 16403
523. 54 1oL -04-0450-0000-0000-4630s0-
10752 BRODART cO 35232 611962
ro¡. ++ 202 -O7 -07L0-0000-0000-421080-
ro /2L/2022 222307 73 t201,22

BUILDING IMPROVEMENTS
NET
1-0,475 .00
34,849.00
8,034.00
11, 110.13
53,993.13

40.00 32.49

40.00 LL2.49
523.54523.54L08.44
a08.44
s00.00
ro /a2 /2022 222304A6 L20]-22

PROCESSING SUPPLIES
CHECK LA3484 TOTAL:

CHECK L1-3485 TOTAL:
10224 CERTTFTED BACKFLOW S 35092 26985
175.00 i-01 -03-0330-0000-0000-432700-

50.00 101 -04-0440-0000-0000-432700-
2s.oo 101- -04-0460-0000-0000-432650-25.00
71-/08 /2022 2223085L t2OL22

LANDSCAPE SERVICELANDSCAPE SERVICE

PARK MAINTENANCE
r2/Ot/2022 09tZLeshi omanapcshdsb
user:

Program ID:

Page 7 ends

Gity of Yorba Linda, CA

A/P CASH DISBURSEMENTS JOURNAL
CASH ACCOUNTT 999OOOO 999001 AP BANK ACCOUNT

CHECK NO CHK DATE TYPE VENDOR NAME TNV DATE PO CHECK RUN NET VOUCHER INVOICE

75.00 25.00

25.00 75.00
2s.00
E ZONE A-4 -CONTRACTS -MISC MAÏNT201" -03-03 50-0000-0000-432950- E ZONE A-7 -CONTRACTS -MTSC MAINT.201 -03-03 s0-0000-0000 -432950- E zoNE A_8 -CONTRACTS -MISC MAINT- 201 -03-03 50-0000-0000-432950- E zoNE L-28 -MAINTENANC-SUPPLTES201 -03 -03 50-0000- 0000 - 421L00 - E ZONE L-4A -CONTRACTS -MISC MAINT201 -03-03 50-0000-0000-432950- E ZONE L-48 -CONTRACTS -MISC MAINT201 -03-03 s0-0000-0000 -432950-

MISC MAINTENANCE SERVICE

MISC MAINTENANCE SERVTCE

SPECIAL SUPPLIES

MISC MAINTENANCE SERVICE

MISC MAINTENANCE SERVTCE
CHECK 11.3486 TOTAL:

CHECK L43487 TOTAL:

CHECK ].13488 TOTAL
Lt3487 L2/OL/2022 PR:|D 10267 CoMMUNITY LocK & sAF 35155 vcl-1911 l-08. 98 101 -05-0500-0000-0000-4327s0- 103L4 CRoXTON ELECTRTC 35251 9406
290.00 101 -03-0330-0000-0000-432500-
07 /os /2022 22230894 r2OL22 FACTLITIES MAINTENANCE
s00.00
108.98
108.98
290.00290.00
7,687.72
L,687 .72
7,785.7L
1,785.7t
s93.4L
1-1-3488 72/OL/2022 PRTD
113490 L2/OL/2O22 PRTD
113491 t2/OL/2022 PRTD
rL/28 /2022 22230922 a2jt22

PUBLTC WORKS CONSTRUCTION
1l_3489 72/OL/2022 PRÏD 11360 DANIELLE KINSLEY 35063 --- -,Ll2L22 l-, 687.72 101 -04-0410-0000-0000-4331-00- 11354 DMc 35289 L7I47
l-, 7 85.7L 101 -02-0210-0000-0000-424330-
12015 ELEMENT V'/HOLESALE LL 35341 52452
s93 .41
E ZONE L-18 -201 -SUPPLIES201 -03-0350-0000-0000-42L100- LL/2L/2022 22230386 t20t22

RECREATION/CLASSES
CHECK 113489 TOTAL
7L/25 /2022 2223067 I r20L22

MICROFILMING SERVICE
CHECK 1-13490 TOTALI
7L/t7 /2022 22230847 120L22

SPECIAL SUPPLIES
8 Report generateù L2/O1/2022 09tZL user: eshl pman
Program rD: apcshdsb
Page Page 17 of 539
Gity of Yorba Linda, CA

A/P CASH DISBURSEMENTS JOURNAL
CASH ACCOUNT: 999OOOO 999001 AP BANK ACCOUNT

CHECK NO CHK DATE TYPE VENDOR NAME VOUCHER TNVOICE TNV DATE PO CHECK RUN NET rt3492 12/0L/2022 PRTD
113493 t2/OL/2022 PRTD
Lr3494 t2/0L/2022 PRTD
10427 FINDAWAY WORLD LLC 35233 407985
517. 10 202 -07 -0730-0000-0000-4213L0-
L0453 CENGAGE LEARNTNG GAL 35234 79520987
L48.24 202 -07 -07 30-0000-0000 -427400-
35235 79494848
s7.72 202 -07-0730-0000-0000-421400-
35236 795L3967
210. 33 202 -07-0730-0000-0000-421400-
35253 7950397L

26.7L 202 -07-0730-0000-0000-421400-
3s254 79546294

32.75 202 -07-0730-0000-0000-421400-
35255 79579637

65. 49 202 -07-0730-0000-0000-421400-
3s256 79463479
97 .38 202 -07-0730-0000-0000-421400-
35257 79454951,
67 .2L 202 -07-0730-0000-0000-421400-
35258 79454521
245. 65 202 -A7 -0730-0000-0000-421400-
L0 /2t/2022 2223022L 720t22

BOOKS/LIBRARY
L0 /t8 /2022 22230227 r2Ùa22

BOOKS,/LIBRARY
LO /2O / 202? 22230221- A20722

BOOKS/LIBRARY
L0 /t9 /2022 2223022]- r2gt22

BOOKS,/LIBRARY
t0 /25 /2022 2223022L L2O122

BOOKS/LIBRARY
ro / 30 /2022 2223022L L20A22

BOOKS,/LIBRARY
ao /L2 /2022 22230221 a20722

BOOKS,/LIBRARY
LO /LL/ 2022 22230227 A2Ot22

BOOKS/LIBRARY
LO /LL/2022 22230221, r2OL22

BOOKS/LIBRARY
CHECK 113493 TOTAL
CHECK 113491. TOTAL
70 /o7 /2022 22230284 L20722

AUDTO VISUAL
CHECK L73492 TOTAL:
t7/23/2022 L20]-,22

GAS SERVICEGAS SERVICEGAS SERVICE

GAS SERVICE
CHECK LA3494 TOTAL:
tr/76 /2022 2223087 4 L20722

VANDALISM REPAIRS
10463 THE GAS CO
51-1.82 101-
240.87 ]..0r 228.07 tot 46.4t 202
3s343 t0/20-tr/2L
-04-0440-0000-0000-42 5 200-
-04-0450-0000-0000-42 5200--04-0470-0000-0000-42 s200--07-0700-0000-0000-42 5 200- 593.41
517.10
517.70
L48.24

51.72 2L0.33

26.77 32.7565.49
97 .38

67.21 245.6s
945.48
1,027.!7
r,027.17
374.73
L1-3495 72/OL/2022 PRTD 11775 GLOBAL 374.73
I Report generated: lJser: L2/0t/2022 0922t eshi Dman
Program ID: apcs hdsb
EoUTPMENT coM 35301 t19843L75 ior -o¿-o+eo-oooo- oooo - 4337 LoPage Page 18 of 539 Gity of Yorba Linda, CA

A/P CASH DISBURSEMENTS JOURNAL
CASH ACCOUNT: 999OOOO 999001 AP BANK ACCOUNT

CHECK NO CHK DATE TYPE VENDOR NAME
113496 l2/OL/2022 PRfÐ ]-1885 HANSON BRIDGETT LLP 351-63 A333204 9,852.00 101 -08-0800-0000-0000-43L070- Lr3497 L2/0L/2022 PRrD 10518 HARDY & HARPER INC 34975 48907 3s.053.28 ' E sr231-006 -ALL 401- -00-0050-0000-0000 - 46L620-
113498 t2/OL/2022 PRTD 10532 HERC RENTALS rNc 35123 33304595-001 47 6.33 tOL -04-0440-0000-0000 -427 250-
L13499 t2/OL/2022 PRrD ].0575 IMPERIAL SPRINKLER I 35130 5287783-00 17.51 E LMAD ALLOC-201 -SUPPLIES201 -03-0350-0000-0000-421-100- 35136 0008596521-002
106.89
E ZONE L-28 -201 -SUPPLTES
201- -03-03 50-0000-0000 - 42LL00-
35137 5252476-00

80.40 E LMAD ALLOC-201 -SUPPLIES
201- -03-03 50-0000-0000 -42LLA0 - 35138 5247554-OO

45.06 E LMAD ALLOC-201 -SUPPLIES201 -03-03 50-0000-0000-421100- 35145 0008719580-00L
335. 31 101 -03-0330-0000-0000-432700-
35146 0008719303-001
3s8.25 101- -03-0330-0000-0000-432700-
3sa47 0008727319-001

25. 31 101 -03-0330-0000-0000-432700-

VOUCHER INVOICE TNV DATE PO CHECK RUN
CHECK 1]-3495 TOTAL
tt/03 / 2022 22230858 t2OL22

OTHER LEGAL SERVICE
CHECK 113496 TOTALI
LL/L /2022 2223036t 120L22

STREET IMPROVEMENTS
CHECK AL3497 TOTAL:

Lt/ 08 /2022 22230896 120722

RENT,/EQUIPMENT
CHECK 1]-3498 TOTAL:
09 /L6 /2022 22230907 t201,22

SPECIAL SUPPLIES
t7/t4 / 2022 222309L2 r20L22

SPECIAL SUPPLIES
08/19 /2022 2223O9L3 L2Ot22

SPECIAL SUPPLIES
08 /t6 /2022 222309L4 L2Oa22

SPECIAL SUPPLIES
NET
374.73
9,852.00
9,852.00
35,053.28
35,053.28
476.33
476.33
L7.51
106.89

80.40 45 .06
335.31
3s8.25

25.31 tt/ts /2022 22230246 120t22

LANDSCAPE SERVICE
r7/ !5 /2022 22230246 L20a22

LANDSCAPE SERVICE
17/t5 /2022 22230246 t20L22

LANDSCAPE SERVTCE
Report generated:
user:

Program tD:

L2/or/2o22 09t?t
eshi oman
apcs hdsb

Page 10 ends

Gity of Yorba Linda, GA

A/P CASH DISBURSEMENTS JOURNAL
cAsH AccouNT: 9990000 999001 AP BANK AccouNT
CHECK NO CHK DATE TYPE VENDOR NAME TNV DATE PO CHECK RUN NET VOUCHER INVOICÊ 35302 0008766871-001

16.54 101 -04-0460-0000-0000-421690-
1-13500 r2/OL/2022 PRTD
113s01 L2/OL/2O22 PRÏD 10631 IoNES LANG LASALLE B 35306 Rr00000610197005 -- ---s,ooo.oo L01 -01-0180-0000-0000-4311-50- 113502 L2/OL/2O22 PRTD l-0672 LAMPP}ST PTzzA YoRBA 35070 nusse]1 ¡o.oo ror -04-0410-0000-0000-433220-
113503 L2/0L/2022 PRTD 11971 MAIN STREET MERCHANT 35303 , --- - -2,-184.43 --]-,12.922 1-01 -01-0180-0000-0000-430210- 1l-3s05 t2/ol/2022 PRTD
i.13506 tz/ot/zozz pRrD 1073e MARrrâb îäI'_ðÌI5äÌô_3333:rooo1131î30_ 113 507 12/ oL/2022 PR-|D
Report generated:

LL/2L/2022 22230t56 720L22

MATERIALS/MISCELLANEOUS
CHECK 113499 TOTAL:

CHECK 113500 TOTAL
CHECK 113502 TOTAL:

CHECK 113504 TOTAL
L6. 54
985.27
7, 650.00
7,650.00
5,000.00
5 ,000.00

36.00 36.00
2,484.43
2,484.43
2L7 .84
2t7.84
1-, 030 . 80
1, 030 . 80
789.60
789.60
71-,9L4.57
10593 rNrERWEsr CoNSULTTNG 35069 83?q3
7,650.00 l-01 -03-0310-0000-0000-433200-
tt/21./2022 22230419 t2ot22

TEMPORARY INSPECTION SERVICE
rL/29 /2022 22230249 a2OL22

CONSULTANT SERVICES
CHECK ]-13501 TOTAL:
1L/7O/2O22 22230868 t2OL22

SR CENTER SERVICES
Lr/ 29 /2022 22230846 L20a22

RETAIL ENHANCED PROGRAM
CHECK 113503 TOTAL:
1t/16 /2022 22230908 t2OL22 113504 L2/OL/2022 PRTD PARK MAINTENANCE 1073L MAIN STREET SIGNS 35150 40409 iti . e+ 10L -04-0460-0000-0000-4326s0- ]-2025 MARIA ÊLENA CABRERA 35061 .LI2I22 -----r,oiõ. go ror -04-0410-0000-0000-4331-00- tt/21/2022 22230295 r20r22 RECREATION,/CLASSES CHECK 113505 TOTAL
t7/2L/2022 22230267 .L20a22

RECREATION,/CLASSES
CHECK 1-13506 TOTAL
user:

Program ID
L2/Ot/2022 09:.2I
eshi pmanapcs hdsb
10760 MERRIMAC ÊNERGY GROU 35299 2222031' --" - h,gi+.57 101- -03-0330-0000-0000-4211-60- LL/2L/2O22 222 30008 a2oL22 AUTO GAS & SUPPLIES

Page 11 ends

Gity of Yorba Linda, GA

A/P CASH DISBURSEMENTS JOURNAL
CASH ACCOUNT: 999OOOO 999001 AP BANK ACCOUNT

CHECK NO CHK DATE TYPE VENDOR NAME INV DATE PO CHECK RUN NET VOUCHER INVOICE 113508 L2/OL/2O22 PRrD
113509 t2/0L/2022 PRTD
113510 L2/0L/2022 PRTD
10769 MrDvrEsr rAPE 35259 50277L785

32.3L 202 -07-0730-0000-0000-421-310-
3s260 502815s87

56. 54 202 -07-0730-0000-0000-42131"0-
35261 502887242
2t. oo 202 -07-0730-0000-0000-42131-0-
35262 502860800

84. 8L 202 -07-0730-0000-0000-42131-0-
35263 502859669
t47 . 02 202 -07 -O7 30-0000-0000 -42L3L0-
35264 502782469
265 .20 202 -07 -07 30-0000-0000 -42L3L0-
35265 502814823

25. 83 202 -07-0730-0000-0000-4213L0-
CHECK 113507 TOTAL
t0 /05 /2022 22230330 t20122

AUDIO VISUAL
70 /14/2022 22230330 t20t22

AUDIO VISUAL
t0 /28/2022 22230330 A2OL22

AUDIO VISUAL
L0 /24 /2022 22230330 a20t22

AUDIO VISUAL
t0 /24 /2022 22230330 ]-20122

AUDIO VISUAL
ro/07 /2022 22230330 L2Ot22

AUDIO VISUAL
t0 /13 /2022 22230330 t2OL22

AUDTO VISUAL
CHECK 113508 ToTALT
77/02/2022 22230897 t2OL22

PARK MAINTENANCE
CHECK 1.13509 TOTAL
CHECK 113510 TOTAL:

L0 /3L/2022 22230s31 a20t22

LANDSCAPE SERVICE
MISC MAINTENANCE SERV]CE

MISC MAINTENANCE SERVICE
10802 MOST DEPENDABLE FOUN 35153 TNV7O72O
6, 599.70 101 -04-0460-0000-0000-432650-
t1,,9L4.57

32.3L

56. 54

21.00 84.81
t47.02
265.20

25.83 632.7t
6, 599. 70
6, 599.70
2,940.00
2 ,940.00
15, 599.1-0
10823 NBs 35L22 202209-A728
2,940.00 101 -06-0600-0000-0000-433950-
o9/0L/2022 2L22t636 A2Or22 ' MTSC OTHER CONTRACT SERVICE 113511 12/OL/2022 PRTD 10844 NIEVES_LANDSCAPE INc 34982 ,,73107 z,ø4g.u 101 -03-0330-0000-0000-432700- 2,055.30 . E ZONE A-4 -CONTRACTS -MISC MAINT201 -03-0350-0000-0000-432950- 4,556.72
2,419.22
2 ,478.00
E ZONE A-7 -CONTRACTS -MISC MATNT201 -03-0350-0000-0000-432950- E ZONE A-8 -CONTRACTS -MISC MAINT201 -03-03 s0-0000-0000 -432950- E ZONE L-44 -CONTRACTS -MISC MATNTReport generated: L2 /OL/2022 09 :2L user: eshl pnan Proqram rD: apcshdsb

MTSC MAINTENANCE SERVICE
Page t2 Page 21 of 539
munrs' City of Yorba Linda, CA a tyler erp solution

A/P CASH DISBURSEMENTS JOURNAL
CASH ACCOUNT: 999OOOO 999001 AP BANK ACCOUNT

CHECK NO CHK DATE TYPE VENDOR NAME VOUCHER INVOICE INV DATE PO CHECK RUN NET 1,439.99
657 .70
3 ,
328.01
201 -03-0350-0000-0000 -432950-
E ZONE L-48 -CONTRACTS -MTSC MAINT201- -03-03 50-0000-0000-432950- 34994 72886
101 -03-0330-0000-0000 -4327 00-

MISC MAINTENANCE SERVTCEMISC MAINTENANCE SERVICE
09 / 30/2022 2223056s L20a22

LANDSCAPE SERVICE

MISC MAINTENANCE SERVICE

MISC MAINTENANCE SERVTCE
L0 / 3L/2022 2223056s t20t22

LANDSCAPE SERVICE

MTSC MAINTENANCE SERVICE

MISC MAINTENANCE SERVICEMISC MAINTENANCE SERVICE
MISC MAINTENANCE SERVÏCE

MISC MAINTENANCE SERVTCE

MTSC MAINTENANCE SERVICE
au08/2022 22230s6s 120t22

MISC MAINTENANCE SERVTCE
25,967 .43
25,967 .43
3 ,905 .00
E ZONE A-5 -CONTRACTS -MISC MAINT201- -03-0350-0000-0000 -432950- 3,930. 59

84.57 7 ,]l04.L9
8, 545.25
2,3L7 .12
6s7 .70
3,328.01
3,930. 59

84.57 7 ,LO4.L9
8,545.25
2,3t7 .L2
E zoNE A-6 -CONTRACTS -MISC MAINT201 -03-03 50-0000-0000-4329s0- E ZONE A-7 -CONTRACTS -MISC MAINT201 -03-0350-0000-0000-432950- E ZONE L-54 -CONTRACTS -MISC MATNT201 -03-0350-0000-0000 -432950- E ZONE L-58 -CONTRACTS -MISC MAINT201 -03-0350-0000-0000 -432950- E ZONE L-5C -CONTRACTS -MISC MAINT201 -03-03 50-0000-0000-4329s0- 3s048 73108
Lo1 -03-0330-0000-0000 -4327 00-
E ZONE A_5 -CONTRACTS -MISC MAINT- 20L -03-0350-0000-0000-432950- E ZONE A-6 -CONTRACTS -MISC MAINT201 -03-0350-0000-0000 -432950- E ZONE A-7 -CONTRACTS -MISC MAINT201 -03-0350-0000-0000 -432950- E ZONE L-5A -CONTRACTS -MISC MAINT201 -03-03 50-0000-0000 - 432950- E ZONE L-58 -CONTRACTS -MISC MAINT- 2ot -03-03 50-0000-0000 -432950- E ZONE L-5C _CONTRACTS -MISC MAINT201 -03-03 s0-0000-0000-432950- 35049 73454
E ZONE L-54 -CONTRACTS -MISC MAINT20r. -03-0350-0000-0000-432950- neport generateduser:
r2/0t/2022 09tzLeshi oman
Program lo: apcs hdsb
3,905.00
Page L3 Page 22 of 539
City of Yorba Linda, GA

A/P CASH DISBURSEMENTS JOURNAL
CASH ACCOUNT: 999OOOO 999001 AP BANK ACCOUNT

CHECK NO CHK DATE TYPE VENDOR NAME VOUCHER TNVOICE INV DATE PO CHECK RUN NET 196.00
35124 73523
E ZONE A-6 -CONTRACTS -MTSC MAINT201 -03-0350-0000-0000 -432950- 3s125 73524
E ZONE A-6 -CONTRACTS -MISC MAINT201 -03-0350-0000-0000 -432950- 3s126 7352s
E ZONE A-7 -CONTRACTS -MISC MAINT201 -03-03 50-0000-0000-432950- 35128 7352L
E ZONE L-58 -CONTRACTS -MISC MAINT201- -03-0350-0000-0000 - 432950- 35129 73522
E zoNE L-5A -CONTRACTS -MISC N4AINT201 -03-03s0-0000-0000-432950- 488.00
ss5.0082s.00
186.00
t l-3512 L2/0L/2022 PRTD 10861 oFFTCE SoLUTToNS rNC 35156 T-02067230 110. 1-5 101- -02-0210-0000-0000-421050-
35288 1-02067465

36.69 101 -02-0210-0000-0000-4210s0-
35295 r-02067530
127 . s7 202 -07 -0700-0000-0000-421050-
l_1351-3 72/OL/2022 PRrD 99999 El oorado uioh schoo 35294 2005805.020 ----- -ooo.oo zor :oo-oooo-oo0o-0000-227550- !!/ 2L/2022 2223056s 1,20L22
MÍSC MATNTENANCE SERVICE
Lt/2L/ 2022 2223056s t2Ùr22
MISC MAINTENANCE SERVÏCE
\t/2L/2022 22230s6s r20t22

MISC MAINTENANCE SERVICE
L1,/2L/2022 2223056s L2Oa22

MISC MAINTENANCE SERVICE
LL/ 2L/ 2022 22230565 t2Ùr22

MISC MAINTENANCE SERVICE
cHEcK 1L3511 TorAL:
196.00
488.00
555.0082 5 .00
186.00
73,688.96
113514 l2/oL/2022 PRTD
LL/ 2L/ 2022 22230L63 a20L22

OFFICE SUPPLIES
Lt/22 / 2022 22230163 t20L22

OFFICE SUPPLIES
1\/22 / 2022 22230L95 t20L22

OFFICE SUPPLIES
CHECK 113512 TOTAL
r1,/t9/2022 A20722 REC FACILITIES USE DEPOSIT
CHECK ].13513 TOTAL:

Lt/09/2022 r20t22

EXCAVATION PERMITS
CHECK 113514 TOTAL
1-r_0. 15

36.69 L27.57
274.41,
600.00
600.00
2,332.00
2,332 .00
Report generated:user:

Program ID:
l2/OL/2022 09tzLeshi omanapcs hdsb
99999 Lat Long rnfrastruct 35162 11-0922-Lat Long 2
2, 332.00-101 -00-5420-0000-0000-362030-
Page t4 Page 23 of 539
City of Yorba Linda, CA

A/P CASH DISBURSEMENTS JOURNAL
CASH ACCOUNTT 999OOOO 999001 AP BANK ACCOUNT

CHECK NO CHK DATE TYPE VENDOR NAME INV DATE PO CHECK RUN NET VOUCHER INVOICE 113515 L2/0L/2022 PRrD
113517 L2/0L/2022 PRTD
t-13518 t2/OL/2022 PRrD
113516 L2/O\/2022 PRrD 99999 t'lojave-Chaoter ¡¡sdar 35293 2005807'020 só0. oo zoi -oo-oooo-0000-0000-227 sso11794 oNYX PAVTNG CoMPANY 35237 Progress 2 sgt_.287.33 ' Ê sr22l-009 -ALL
401 -00-0050-0000-0000 - 461620 - 99999 Lat Long Infrastruct 35161 L10922-l-at Long rnfa - - - - - 2,332.00-1-01 -00-5420-0000-0000-362030- LL/09/2022 !20122 EXCAVATION PERMITS CHECK 11351-5 TOTAL: LL/L9/2022 720L22 REC FACILITIES USE DEPOSIT cHEcK L1351-6 TorAL: LO / 3L/2022 22230428 r20L22 STREET IMPROVEMENTS CHECK LI35L7 TOTAL:

L7 /OL/2022 22230250 r20L22 LIB MAT/DIGITAL COLLECTIONS 11,/ 01./2022 22230250 720a22
LTE N4ET,/OTCITAL COLLECTIONS
77/ 0L/2022 22230250 L20722

LIB MAT,/DIGITAL COLLECTIONS
70 /25 /2022 222302s0 t20L22

LIB MAT/DTGITAL COLLECTIONS
LO /25 /2022 22230250 ]-20L22 Lrs N4nr/orcrrAl coLLEcrroNS 70 /25 /2022 22230250 r20r22

LTE MNT,/OTCTTAL COLLECTIONS
ao /a8 /2022 22230250 L20r22
LrB MAT/DIGIrAL colLEcrroNs
ro /L8 /2022 22230250 t20L22

LIB MAT/DIGITAL COLLECTIONS
ao /78 /2022 22230250 L20a22

LIB MAT,/DIGTTAL COLLECTIONS
tL/15 /2022 22230250 r20L22

LIB MAT,/DIGITAL COLLECTIONS
tt/ts /2022 222302s0 120]-22
2,332.00
2,332.00
500.00
500.00
591,287 .33
59L,287.33
333.67
2,40O.45
346.s5
2,38L.22
664.05
370.81
L46.73
502.24
2,372.78
686.75

69.46 10894 ovERDRrvE rNC 35268 022L5Co22399660 ---- -iti. ø1 zoz -07-0730-0000-0000-421-440- 35269 02215co22399844
2, 4oO. 45 202 -07 -0730-0000-0000-42L440-
35270 02215co22399655
346. 55 202 -07 -0730-0000-0000-42L440-
3527L O22L5co22388748
2, 381. 22 202 -07-0730-0000-0000-421440-
35272 A22L5co22388699
664. 05 202 -07 -0730-0000-0000-421440-
35273 02215co22388686
370. 81 202 -07-0730-0000-0000-42L440-
35274 022t5co22379l17
L46.7 3 202 -07 -07 30-0000-0000 - 42L440-
35275 022L5co22379L30
502.24 202 -07 -07 30-0000-0000 -427440-
35276 02275co22379373
2,372.78 202 -07-0730-0000-0000-42L440-
35277 022L5co224L4864
686. 7s 202 -07 -0730-0000-0000-421440-
35278 022t5co224t485t
Report generateduser:

Program ID:

L2/O1/2O22 O9:2L
eshi pmanapcshdsb

Page 15 ends

City of Yorba Linda, GA

A/P CASH DISBURSEMENTS JOURNAL
CASH ACCOUNT: 999OOOO 999001 AP BANK ACCOUNT

CHECK NO CHK DATE TYPE VENDOR NAME TNV DATE PO CHECK RUN NET VOUCHER INVOICE 1-13519 t2/OL/2022 PRTD 10923 PENGUTN RANDoM HousE 35283 ao869022r4 - iø-. li 202 -07 -07 30-0000-0000 -42L3Lo35284 L086794444

36.37 202 -07-0730-0000-0000-42L310-
1l-3520 L2/O1/2022 PRrD 1-0944 PTTNEY BOWES GLOBAL 35160 7a0922 '-'' t,ssi.iz 202 -07-0700-0000-0000-425s00- 35296 310581460L
169. 59 202 -07 -0700-0000-0000-427350-
L1009 RED wrNG SHoE sroRE 35318 856-7L-2637
189.63
E LMAD ALLOC-MAINTENANC-SUPPLIES2or -o: -o¡ so-oooo-oooo - 4zaLoo - 35279 022L5co4a4768 -07-07 30-0000-0000-42 1440- 35280 022rsco22409692 -07-0730-0000- 0000-421440- 35281 022L5co409683 -07-07 30-0000-0000-421440- 35282 022t5co22407332 -07-0730-0000- 0000-421440- 35319 8s6-71-2636

E LMAD ALLOC-MAINTENANC-SUPPLIES
201 -03-03 50-0000-0000 - zLLoo - 35320 8s6-7L-2634
E LMAD ALLOC-MAINTENANC-SUPPLIES201 -03 -03 50-0000-0000 - 42aao0' 3s321 356'7L-263L
2,202.80
463. 5L
197.99
2,294.07

69. 46 202 -07-0730-0000-0000 -42L440- LIB MAT/DIGITAL COLLECTIONS a7/15 /2022 22230250 720L22

LIB MAT,/DIGITAL COLLECTIONS
11/09 /2022 22230250 L20r22

LIB MAT/DIGITAL COLLECTIONS
ar/og /2022 22230250 a20L22 LIB MAT,/DIGITAL COLLECTIONSauos/2022 22230250 L20a22

LIB MAT/DIGTTAL COLLECTIONS
CHECK 113518 TOTAL:
ro /17 /2022 22230261 720122

AUDIO VISUAL
LO /L0 /2022 22230261 t2Ùt22

AUDIO VISUAL
CHECK 113519 TOTAL:
7L/09/2022 22230841 r20L22

POSTAGE SERVTCE
Lr/25 /2022 22230213 120]-22

LEASE,/EQUIPMENT
CHECK 11-3520 TOTAL:

LL/03 /2022 22230889 t2oL22

SPECIAL SUPPLIES
rt/ 03 /2022 22230885 L2Or22

SPECIAL SUPPLIES
77/03 /2022 22230886 120L22

SPECIAL SUPPLIES
tL/03 /2022 22230887 12OI22
202
202
202
202
2,202.80
463. 51
L97.99
2,294.07
15 ,433 .08

36.37 36.3772.74
1,555.37
r.69. s9
L,724.96
189.63
160.00
189.63
200.00
113521 L2/OL/2022 PRTD
r.60.00
r.89.63
Report generateduser:

Pro9ram ID
L2/oL/2o22 o9:2tesh i pmanapcshdsb
200.00

Page 16 ends

Gity of Yorba Linda, CA

A/P CASH DISBURSEMENTS JOURNAL
CASH ACCOUNTT 999OOOO 999001 AP BANK ACCOUNT

CHECK NO CHK DATE TYPE VENDOR NAME VOUCHER TNVOICE
L13522 L2/0L/2022 PRTD
E LMAD ALLOC-MAINTENANC-SUPPLIES201- -03-03 50-0000-0000 -42LL00 - 35323 856-71--263s 160.00
E LMAD ALLOC-MAINTENANC-SUPPLIES201 -03-03 s0-0000-0000 - 42LL00 - 11.025 ROCKEY MURATA LANDSC 35324 58283 2 ,070.00 ' E ZONE L-2P -CONTRACTS -MISC MAINT201- -03-03 50-0000-0000-432950- 35326 58303
297 .60
E ZONE A-2 -CONTRACTS -MISC MAINT201 -03-03 50-0000-0000-432950- 484.60

91.60 E ZONE A-3 -CONTRACTS -MISC MAINT201 -03-0350-0000-0000-432950- E ZONE L-2I -CONTRACTS -MISC MAINT201 -03-0350-0000-0000-4329s0- E ZONE L-2] -CONTRACTS -MISC MAINT- 20L -03-03 50-0000-0000 -432950-E ZONE L-2K -CONTRACTS -MISC MAINT201 -03-03 50-0000-0000 -432950- 406.00
E ZONE L-2L -CONTRACTS -MISC MAINT20r- -03-03 50-0000-0000 -432950-

16. 50
E ZONE L_2M -CONTRACTS -MISC MAINT201- -03-0350-0000-0000-432950- L3 .00
E ZONE L-2O -CONTRACTS -MISC MAINT201 -03-0350-0000-0000 -432950-

13.00 E ZONE L-2P -CONTRACTS -MISC MAÏNT201 -03-0350-0000-0000 -432950- 3s327 58285
175.00
E ZONË L-28 -CONTRACTS -MISC MAINT201 -03-0350-0000-0000 - 432950'

INV DATE PO CHECK RUN

SPECIAL SUPPLIES
au 03 /2022 22230888 t20L22

SPECIAL SUPPLIES
CHECK ].13521 TOTAL:
10 /13 / 2022 22230534 A2OL22

MISC MAINTENANCE SERVICE
70 /t4/ 2022 22230534 120122

MISC MAINTENANCE SERVICE

MISC MAINTENANCE SERVICEMISC MAINTENANCE SERVICE

MISC MATNTENANCE SERVICE

MISC MAINTENANCE SERVICE

MTSC MAINTENANCE SERVICE

MISC MAINTENANCE SERVICE
L0 /L3 / 2022 22230566 a20t22

MISC MAINTENANCE SERVICE
ß /a3 / 2022 22230566 t20L22
NET
1-60.00
899.26
2 ,070.00
L,631.10
1-75 .00
180.00
266.00

42.80 Report generated:user:
munls'
a tyler erp solution
'.iå.

Program ID:

L2/OA/2O22 09t2Leshi omanapcshdsb
180.00
3s328 58287

Page 77 ends

munis'
a tyler erp soiution
'.íL
City of Yorba Linda, GA

A/P CASH DISBURSEMENTS JOURNAL
CASH ACCOUNTi 999OOOO 999001 AP BANK ACCOUNT

CHECK NO CHK DATE TYPE VENDOR NAME INV DATE PO CHECK RUN NET VOUCHER INVOICE 1,025.00
E ZONE L-28 -CONTRACTS -MISC MAINT201 -03-0350-0000-0000 -432950- 35329 58286

MISC MAINTENANCE SERVICE
t0 /13 / 2022 22230s66 t2ït22

MISC MAINTENANCE SERVICE
L0 /14 /2022 22230s66 t20L22
MISC MAINTENANCE SERVICÊ
70 /13 /2022 22230566 L20L22

MISC MAINTENANCE SERVICE
LO /73 /2022 22230s66 t2OL22

MISC MAINTENANCE SERVICE
LO / 14 /2022 2223Os66 L2Or22

MISC MAINTENANCE SERVTCE
LO / L4 /2022 22230566 l2't22

MISC MAINTENANCE SERVICE
LO / L4 /2022 22230s66 L20r22

MISC MAINTENANCE SERVICE
L0 /L3 /2022 22230s34 t2Ùt22

MISC MAINTENANCE SERVTCE
CHECK LA3522 TOTALi
17/27/2022 22230385 LzOLZZ

RECREATION/CLASSES
CHECK 113523 TOTAL:
1,025.00
293.00
200.00
240.00
280.00
1, 500 . 00
s25.00
L,470.00
9, 589.10
L,687.72
L,687.72
E ZONE A-7 -CONTRACTS -MISC MAINT201- -03-0350-0000-0000 -432950- 35330 58292
293 .00
200.00
240.00
280.00
E zoNE A-9 -CONTRACTS -MISC MAINT201" -03-03s0-0000-0000 -432950' 35331- 58289
E ZONE L-2H -CONTRACTS -MISC MAINT201 -03-0350-0000-0000 -432950- 35332 58288
E ZONE L-2C -CONTRACTS -MISC MAINT20r- -03-03 s0-0000-0000-432950- 3s333 58293
E ZONE L-2C -CONTRACTS -MISC MAINT201 -03-0350-0000-0000 -4329s0- 35334 58291-
E ZONE L-2C -CONTRACTS -MISC MAINT20L -03-0350-0000-0000-432950- 35335 58294
E ZONE L-2C -CONTRACTS -MISC MAINT20L -03-0350-0000-0000 -432950- 35336 58290
1, 500.00
525.00
L,470.00
L1-3s23 L2/0L/2022 PRTD
E ZONE L-2T -CONTRACTS -MISC MAINT201 -03-03 50-0000-0000 -432950- Report generateduser:

Program ID
L2/0L/2022 O9z2Leshi pman
apcs hdsb
11065 IAMIE SCHROTH 35064 lI2l22 --- -- L-,687 .72 t}t -04-0410-0000-0000-433L00-

Page 18 ends

'.:3. munls"
Gity of Yorba Linda, GA â tyier efp 5¡rlUtlori

A/P CASH DISBURSEMENTS JOURNAL
CASH ACCOUNT: 999OOOO 999001 AP BANK ACCOUNT

CHECK NO CHK DATE TYPE VENDOR NAME INV DATE PO CHECK RUN NET VOUCHER INVOICE t73524 L2/OL/2022 PRTD
113525 :^2/OL/2022 PRTD 11332 souRcE GRAPHTCS 35239 123551 ro2.7L 101 -01-0130-0000-0000-421050- 11113 sourHERN CALTFORNTA 35314 LO/25-7!/22
57 .40

E LIGHT-ART -MAINTENANC-ELECTRTC
201 -03-0350-0000-0000-42 5150-
11098 srrE oNE LANDSCAPE S 35131 1251-16168-001

36.85 E LMAD ALLOC-201 -SUPPLIES201 -03-03 50-0000-0000 - 421L00 - L,377 .66 E LIGHT-LCL -MAINTENANC-ÊLECTRIC 201 -03-03 50-0000-0000 - 425L50 - LL/08 /2022 22230909 720L22 SPECIAL SUPPLIES CHECK LI3524 TOTAL: rl/22 /2022 22230923 L2Oa22 OFFICE SUPPLIES cHEcK 113525 TorAL: LL/23/2022 t20L22 ELEC SERV/STREET LIGHTS ELEC SERV/STREÊT LIGHTS CHECK 113526 TOTAL:
au22/2022 L20a22

ELEC SERV/LANDSCAPE AREAS

ELEC SERV/STREET LIGHTS

ELEC SERV/STREET LIGHTS
ELEC
ELEC

ELECELEC
ELEC
sERV,/STREET LIGHTS
sERV,/STREET LIGHTS

SERV/STREET LIGHTS

SERV/LANDSCAPE AREAS

36.85 36.85
a02.71
L02.7L
1,435 .06
1,435.06
10, 607.61
113526 l2/0L/2022 PRro
LL3527 t2/OL/2022 PRTD 11113 SOUTHERN CALTFoRNTA 35315 L0/24-LL/2L ----- ø,izl .79 LoL -04-0460-0000-0000-4251s0- 82.97 E ZONE A-4 -MATNTENANC-ELECTRIC
201 -03-0350-0000-0000-42 5150-
140.60
E LIGHT_ART -MAINTENANC-ELECTRIC 20L -03-03 s0-0000-0000 -42sL50- 3,374.32 . E LIGHT-LCL -MAINTENANC-ELECTRIC
201 -03-03 50-0000-0000 - 425L50-
tL3.t2
E ZONE L-58 -MAINTENANC-ELECTRIC201 -03-03 s0-0000-0000 - 425Ls0'

22.30 E ZONE L-28 -MAINTENANC-ELECTRIC
201 -03-03 50-0000-0000-42 5150-

62.88 E ZONE L-2I -MAINTENANC-ELECTRIC
201 -03-0350-0000-0000 -425t50-

15.40 E ZONE L-2N -MAINTENANC-ELECTRIC
201 -03-0350-0000-0000-425150-
2L8.23 l-01 -03-0330-0000-0000-425150-
Report generateduser:

Program rD:

I2/Ot/2022 09t2reshi pnanapcshdsb

Page 19 ends

City of Yorba Linda, CA

A/P CASH DISBURSEMENTS JOURNAL
CASH ACCOUNT: 999OOOO 999001 AP BANK ACCOUNT

CHECK NO CHK DATE TYPE VENDOR NANIE INV DATE PO CHECK RUN NET VOUCHER INVOICE 11113 sourHERN CALTFoRNTA 353L7 L0/20-1L/18
r. s¡0.¿o t07 -04-0470-0000-0000-4251-00-7'. tst .7 L LoL -05-0500-0000-0000-42 5100- ' 8s.2L tOL -04-0470-0000-0000-429050- -34
E ZONE A-2 -MAINTENANC-ELECTRIC201 -03-03s0-0000-0000 -425Ls0-

72.79 E ZONE A-6 -MAINTENANC-ELECTRIC20L -03-03 50-0000-0000 -425L50'

20.77 E LIGHT-ART -MAINTENANC-ELECTRIC201 -03-0350-0000-0000-42 5150- 498.44

E LIGHT-LCL -MAINTENANC-ELECTRIC
201 -03-03 50-0000-0000 - 425t50-
245.22
E ZONE L-5A -MAINTENANC-ELECTRIC201 -03-0350-0000-0000-425150- 37 .24
E ZONE L-58 -MAINTENANC-ELECTRIC201 -03-03 50-0000-0000-42 51s0- 87 .52
E ZONE L-sC -MATNTENANC-ELECTRIC201 -03-0350-0000-0000-42 5150-

10.75 101 -03-0330-0000-0000-4251-s0-
2L7 .87 101 -03-0330-0000-0000-4251s0-
+r.oo ror -03-0330-0000-0000-425L50-

12.98 E ZONE A-7 -MAINTENANC-ELECTRIC201 -03-0350-0000-0000-42 5150-

49.25 E LMAD ALLOC-MAINTENANC-ELECTRIC201 -03-03s0-0000-0000-42 5150- CHECK 113527 TOTAL
LL/L9/2022 720]-22

ELEC SERVICEELECTRIC SERVICEBRYANT RANCH MUSEUM
senv,/srne er

SERV/STREET

SERV/STREET
sERV,/STREET

SERV/STREET

SERV/STREET
LIGHTS
LIGHTS
LIGHTS
LIGHTS
LIGHTS
LIGHTS
L0,607.61
4,0L1.49
4,0L1.49
7,L16.77
L,LL6.77

29. 60

29.60 113528 L2/0L/2022 PRrD
113s29 1-2/OL/2022 PRTD
ELEC
ELEC
ELEC
ELEC
ELEC
ELEC

ELEC SERV/STREET LIGHTSELEC SERV/LANDSCAPE AREAS

ELEC SERV,/LANDSCAPE AREASELEC SERV/LANDSCAPE AREAS

ELEC SERV,/STREET LIGHTS

ELEC SERV/STREET LIGHTS
cHEcK 1-13528 TorAL:
11213 uLrNE rNc 35151 156302293
r, rlo. 77 LOL -04-0470-0000-0000-4327s0-
tL/ LO /2022 222309]..0 t2OL22

FACTLITIES MAINTENANCE
113 s 3 o L2 / oL / 2022 p R-rD 112 1 s u N r Fr ä3"3?-13i1ðiîü_ e¡åå :0, oo11! ollt?rto 35140 324 28L5552

29.60 101 -04-0440-0000-0000-424550-
CHECK LI3529 TOTAL:

LL/L7 /2022 22230095 t2Ùt22

UNIFORM SERVICE
LL/24 /2022 22230095 120122

UNIFORM SERVICE
Report generated:
user:

Program ID:
t2/OI/2022 09tZLeshi oman
apcs hdsb

Page 20 ends

Gity of Yorba Linda, GA

A/P CASH DISBURSEMENTS JOURNAL
CASH ACCOUNT: 999OOOO 999001 AP BANK ACCOUNT
CHECK NO CHK DATE TYPÊ VENDOR NAME TNV DATE PO CHECK RUN NET VOUCHER INVOICE

29. 38
7L.2920. 38
10L. 65
r.01
101101_
101
35148 324 281549L
-04-0470-0000-0000-424 5 50-
35149 324 2875094
-04-0460-0000-0000-4245 50--04-0470-0000- 0000-424 5 50- 35298 324 28t532L
-03-0330-0000-0000-4245 50-
L1./24 /2022 222303s2 t2Ùt22

UNIFORM SERVICE
LL/24 /2022 222303s2 720122
UNIFORM SERVÏCE

UNIFORM SERVICE
1L/24 / 2022 22230225 L2OL22

UNIFORM SERVICE
CHECK 113530 TOTAL
LL/0L/2022 22230323 72Ot22

COLLECTION SERVICES
t1/02 /2022 2223OL25 t2Ùt22

OFFSITE DATA HOSTING
cHEcK L13531 TorAL:
09 /28 /2022 22230905 r2ot22

TRAFFIC STUDIES
LO/3L/2022 22230905 t2Ùt22

TRAFFIC STUDIES
09 /oL/2022 2223090s !20122

TRAFFIC STUDIES
cHEcK 113532 TorAL
1L/t5 /2022 22230747 L20722

CONSTRUCTION INSPECTION
CHECK LL3533 TOTAL
17/as /2022 22230ss8 A2OL22

TEMPORARY PERSONNEL
tL/L6 /2022 22230254 a2ït22

PLAN CHECK SERVICE

29. 38
9I.67
L01. 65
28r-.90
1_85 .40
95 .00
280.40
910.00
600.00
602.50
2,L12.50
270.00
270.00
3,320.00
2,633.70
5,953.70
113531 !2/OL/2022 PRTD 11216 UNIQUE_MINAGEMENT sE 35285 ,- 6l-06631 rai. +o 202 -07 -0700-0000-0000-43a7 60- 3s286 610710
9s.oo 202 -07-0700-0000-0000-431-890-
113s32 L2/0L/2022 PRTD 1-1221 URBAN CROSSROADS rNC 35307 38113 ----- -gio.0o 101 -03-0320-0000-0000-431s80- 35308 38715
600.00 L01 -03-0320-0000-0000-431580-
3s309 38332
602. 50 L01 -03-0320-0000-0000-431580-
113s33 tz/oL/2ozz pRrD ttt* u5âo13Btr3To!3r_orro_33å39oooo91?i?oo_ 1L3534 72/OL/2022 PRÏD 1L233 vCA CODE GRoUP 35L57 81938 3,320.00 101 -02-0210-0000-0000-433200- 35158 81952
2,633.70 101 -02-0210-0000-0000-43L530-
Report generated2 L2/0L/2o22 09 tzL ljser: eshl pman Program rD: apcshdsb CHECK 113534 TOTAL:

Page 27 ends

City of Yorba Linda, GA

A/P CASH DISBURSEMENTS JOURNAL
CASH ACCOUNT: 999OOOO 999001 AP BANK ACCOUNT

CHECK NO CHK DATE TYPE VENDOR NAME INV DATE PO CHECK RUN NET VOUCHER TNVOICE 11-3535 !2/OL/2022 PRfD 11-235 vERrzoN wrRELEss 35164 9919236955 L,347 . 48 101 -01-01-30-0000-0000-425050-
1L3536 a2/OL/2022 PRÏD 11253 uIAXIE ENTERPRISES IN 35L43 81304489 270. 6L 101 -04-0440-0000-0000-4210L0-
35L44 813045i.8
246. 80 1-01 -04-0440-0000-0000-42101-0-
113537 L2/0L/2022 PRTD 11255 I¡íEST coAsr ARBoRrsrs 35238 190504R 38,060.OO 101 -03-0330-0000-0000-432300- 3s252 193003
7,640.00 101 -03-0330-0000-0000-432300-
35344 193005
1, . 540 . 00 E ZONE L-zT -CONTRACTS -TREE TRIM - 201 -03-0350-0000-0000 -432300- 35345 193004
820.00
E ZONE L-5A -CONTRACTS -TREE TRIM - 201 -03-03 50-0000-0000 -432300- 113538 t2/OL/2022 PRrD 11287 I4roRLD BooK INc 35287 0001643073 ' 966.54 202 -07-0730-0000-0000-421400- 1L3539 t2/0L/2022 PRTD l-1307 yoRBA LINDA wArER Dr 35312 t0/4 L1:/7 8,828.24 i-01 -04-0460-0000-0000-425300- L,277.80 ' E ZONE A-2 -MAINTENANC-WATER 201 -03-03s0-0000-0000-42 s 300-
820.1-4
E ZONE A-3 -MAINTENANC-WATER
2oL -03-0350-0000-0000-42 5 300-
7t8.47
E ZONE A-4 -MAINTENANC-WATER
201 -03-0350-0000-0000-42 5 300-
tt/t9/2022 720122

TELEPHONE SERVICE
CHECK 113535 TOTAL:
77/07 /2022 2223044L L20a22

CUSTODIAL SUPPLIES
11,/ 07 /2022 2223044L t2Ùt22

CUSTODIAL SUPPLIES
CHECK 1.13536 TOTAL
09 /as /2022 2223039s L20122

TREE TRIMMING
tt/Ls / 2022 2223039s t20r22

TREE TRIMMING
LL/Ls /2022 22230394 l2OL22

TREE TRIMMING
77/t5 / 2022 22230394 L2OL22

TREE TRIMMING
CHECK l-1-3537 rorAl
htATER SERV,/LANDSCAPE AREAS

WATER SERV,/LANDSCAPE AREAS

WATER SERV/LANDSCAPE AREAS
09 /28/2022 222308s6 L2Ot22

BOOKS,/LIBRARY
CHECK 1-13538 TOTAL
tr/1-4/2022 L2Ot22 . WATER SERV/LANDSCAPE AREAS
L,347.48
1,347.48
270.61,
246.80
5]7.41
38,060.00
7,640.00
1, 540.00
820.00
48,060.00
966. 54
966. 54
83,988.79
Report generated:user:

Progran ID:
r2/or/2022 0922teshi pnan
apcshdsb

Page 22 ends

Gity of Yorba Linda, CA

A/P CASH DISBURSEMENTS JOURNAL
CASH ACCOUNT: 999OOOO 999001 AP BANK ACCOUNT

CHECK NO CHK DATE TYPE VENDOR NAME VOUCHER INVOICE INV DATE PO CHECK RUN NET 3,33L.47
3,187.032,170.90
5 ,7L4 .45
237 .72
12 ,651.66
9 ,
121. 60
3,378.34
6 ,826.94
2,296.979,05 5 . 65
2,562.97
943.09
3 ,566.221,036.46
801.l-5
2,2a2.L2
482.30
E zoNE A-5 -MAINTENANC-WATER20L -03-0350-0000-0000-42 5300- E zoNE A-6 _MAINTENANC-U,ATER201 -03-03s0-0000-0000-42 5300- E ZONE A-7 -MAINTENANC-V'/ATER201 -03-03s0-0000-0000-42 5300- E zoNE A-9 -MATNTENANC-hIATER201 -03-0350-0000-0000-425300- E zoNE L-3 -MAINTENANC-WATER201 -03-0350-0000-0000-42 5300- E ZONE L-5A -MAINTENANC-I¡ì,ATER 201 -03-03s0-0000-0000-425300- E ZONE L-58 -MAINTENANC-WATER201 -03-0350-0000-0000-42 5300- E ZONE L-5C -MAINTENANC-V'/ATER201 -03-03s0-0000-0000-42 5300- E ZONE L-24 -MAINTENANC-',ì,ATER20L -03-0350-0000-0000-42 5300- E ZONE L-28 -MAINTENANC-WATER201 -03-0350-0000-0000-425300- E ZONE L-2D -MAINTENANC-I''/ATER201 -03-0350-0000-0000-42 5300- E zoNE L-2E -MAINTENANC-WATER201 -03-0350-0000-0000-42 5300- E zoNE L-2F -MAINTENANC_WATER 201 -03-0350-0000-0000-42 5 300- E zoNE L-2G -MAINTENANC-WATER201 -03-03s0-0000-0000-42 5 300- E zoNE L-2H -MAINTENANC-WATER201 -03-03s0-0000-0000-42 5 300- E zoNE L-zK -MAINTENANC-WATER
201 -03-0350-0000-0000-42 5 300-
E ZONE L-2L -MAINTENANC-WATER
201 -03-03s0-0000-0000-42 s 300-

WATER SERV,/LANDSCAPE AREAS

I,JATER SERV,/LANDSCAPE AREAS

WATER SERV/LANDSCAPE AREAS

WATER SERV,/LANDSCAPE AREAS

I,'IATER SERV/LANDSCAPE AREAS

WATER SERV/LANDSCAPE AREAS

WATER SERV,/LANDSCAPE AREAS

WATER SERV/LANDSCAPE AREASWATER SERV,/LANDSCAPE AREAS
I¡IATER SERV/LANDSCAPE AREAS

I,'IATER SERV/LANDSCAPE AREAS
Report generated2 L2/01/2o22 09t2L user: eshl pman
Program ID: apcshdsb

Page 23 ends

mun¡s
e iyler ert s{. ir.ltiorl
..iL
Gity of Yorba Linda, GA
A/P CASH D¡SBURSEMENTS JOURNAL
CASH ACCOUNT: 999OOOO 999001 AP BANK ACCOUNT

CHECK NO CHK DATE TYPE VENDOR NAME VOUCHER INVOTCE INV DATE PO CHECK RUN NET 143 .00
1,105.52
s07.82
789.27
22L.55
E ZONE L-zM -MAINTENANC-I¡ÚATER 20L -03-0350-0000-0000-425300- E ZONE L-zN -MAINTENANC-WATER
20r- -03-0350-0000-0000-42 5300-
E ZONE L-2Q -MAINTENANC-WATER
201 -03-03 50-0000-0000 - 42s300-
E ZONÊ L-2S -MAINTENANC-VIATER201 -03-03 50-0000-0000-42 5300- E ZONE L-2T -MAINTENANC_V'/ATER 201 -03-03s0-0000-0000-42 5300- E ZONE L-2U -MAINTENANC-WATER201 -03-0350-0000-0000-42 5300- WATER

WATERWATER

VTIATER
WATER
WATER
CHECK

SERV/LANDSCAPE AREAS
sERV/LANDSCAPE AREAS
sERV,/LANDSCAPE AREAS
SERV/LANDSCAPE AREASsEnv/lRruoscnPE AREAs

SERV/LANDSCAPE AREAS
L13539 TOTAL: 83,988.79
NUMBER OF CHECKS 68 *** cAsH AccouNT TorAL *** 1,050,792.97

COUNT AMOUNT
TOTAL PRTNTED CHECKS w
*** GRAND TOTAL *** L,O50,792.97
Report generateduser:
t2/oL/2022 osz2r
eshi oman
Progran lD: apcshdsb

Page 24 ends

..it munts' Gity of Yorba Linda, GA a lyler erp sclirtiorr

A/P CASH DISBURSEMENTS JOURNAL

JOURNAL ENTRIES TO BE CREATED
CLERK: eshipman

SRC ACCOUNT

EFF DATE

ACCOUNT DESC
LINE DÊSC
TOB DEBÏT
REF 3
CREDIT
]NL DÊSC REF 1 REF 2
YEAR
2023 6 2
APP 1010000-201L50
72/OL/2022 L2OL22
npp 9990000-999001 L2/OL/2O22 t2OL22APP 2020000-201150
L2/ot/2022 L20L22
APP 2010000-201150
t2/0L/2022 120L22
APP 4010000-201150
L2/0L/2O22 120L22
APP 7010000-201150
t2/0L/2022 L20L22
ES
ESES
ES
ESES
ES
ESES
ES
ES
ESES
ESES
ES

ACCOUNTS PAYABLE

AP CASH DISBURSEMENTS

AP BANK ACCOUNT

AP CASH DISBURSEMENTS

ACCOUNTS PAYABLE

AP CASH DISBURSEMENTS

ACCOUNTS PAYABLE

AP CASH DISBURSEMENTS

ACCOUNTS PAYABLE

AP CASH DISBURSEMENTS

ACCOUNTS PAYABLE

AP CASH DISBURSEMENTS

GENERAL LEDGER

JOURNAL
]OURNAL

JOURNALJOURNAL
]OURNAL

JOURNAL
TOTAL
L49,017 .L2
42,745.94
L77,596.17
680, 333 . 74
1, 1_00 . 00
L49,0L7 .12
42,745.94
L77 ,596.t7
680,333.74
1,100.00
1,050, 792 .97
L49,0t7 .t2
42,745.94
t77 ,596.77
680,333.74
1,100.00
APP 9990000-299101
t2/0L/2022 120L22
APP 1010000-101100 L2/0\/2022 L20L22
APP 9990000-299202
L2/0L/2022 L20L22
APP 2020000-L01100
72/OL/2022 L2OL22
APP 9990000-29920L
L2/0L/2022 L?0L22
APP 2010000-101100
L2/0r/2022 L20L22
APP 9990000-29940t
t2/oL/2022 L2OL22
APP 4010000-101100
L2/OL/2022 t2OL22
APP 9990000-299701
L2/0t/2022 120L22
APP 7010000-101100
t2/oL/2022 t2OL22

POOLED CASH

FUND CASH

POOLED CASHFUND CASH

POOLED CASH

FUND CASH
FUND 101
FUND 202
FUND 201
FUND 401
PoOLED CASH FUND 701

FUND CASH

SYSTEM GENERATED ENTRIES TOTAL
louRNAL 2023/06/2 rorAl
Report generateduser:

Program ID:
1 050 792.97
L 050 792 -97
85 .94
L2/Ot/2022 09:2Leshi omanapcshdsb

Page 25 ends

'.. . munls"
City of Yorba Linda, CA â tyler erp so:ttìc,ri

A/P CASH DISBURSEMENTS JOURNAL

JOURNAL ENTRIES TO BE CREATED

ACCOUNI DESCRIPTION
YEAR

ACCOUNT
L EÊF
101 GENERAL FUND
1010000-101100
1010000-201150
2O]- LANDSCAPE MAINT ASSESSMÊNT DIS 2010000-101100
2010000-201150
202 YL PUBLIC LIBRARY FUND
2020000-1011002020000-201150
401 CAPITAL IMPROVEMENTS FUND
4010000-101-100
4010000-201150
7OL SPECIAL DEPOSITS FUND
7010000-101100
7010000-201150
2023 6 2 L2/07/2022

FUND CASH

ACCOUNTS PAYABLE
2023 6 2 r2/OL/2022

FUND CASH

ACCOUNTS PAYABLE
2023 6 2 L2/oL/2022

FUND CASH

ACCOUNTS PAYABLE
2023 6 2 t2/0L/2022

FUND CASH

ACCOUNTS PAYABLE
2023 6 2 t2/oL/2022

FUND CASH

ACCOUNTS PAYABLE

FUND TOTAL

FUND TOTAL
L49,OL7 .L2
L77 ,596.L7
42,745.94
680,333.74
L, 100 . 00
L49,0L7 .t2
L77 ,596.17
42,745.94
680, 333 . 74
1, 100 . 00
1,050, 792.97
2023 6 2 L2/0r/2022

POOLED CASH FUND

POOLED CASH FUNDPOOLED CASH FUND

AP BANK ACCOUNT
999 TREASURY FUND
9990000-2991019990000-299201
e990000-2992029990000-299401
9990000-2997019990000-999001
101
201202401
70L
L49,0]-7 .L2L77 ,596.77 42,745 .94 680,333.74 1,100.00

FUND TOTAL
Report generated:t ser:
t2/ot/2o22 09:2Leshi pmanapcshdsb
680
Program ID:

Page 26 ends

.'i3'. munis'
City of Yorba Linda, CA ¿ tyler erp sci:rlioit

A/P CASH DISBURSEMENTS JOURNAL

JOURNAL ENTRIES TO BE CREATED
DUE FR
FUND
101
20L202
40L
70r
999

GENERAL FUND

LANDSCAPE MAINT ASSESSMENT DIS

YL PUBLIC LIBRARY FUND

CAPITAL IMPROVEMENTS FUND

SPECIAL DEPOSITS FUND

TREASURY FUND
Report generated L2/0L/2022 09tZL eshi oman
apcshdsb
TOTAL
** END oF REPoRT - Generated by Erica shipman **
1,050, 792.97
L49,0L7 .72r77 ,596.77 42,745.94
680,333.74
1, 100 . 00
792.97
user:

Progratn ID:

Page 27 ends

City of Yorba Linda, CA

AP CHECK RECONCILIATION REGISTER
FoR CASH AccouNrr 9990000 999001 FOR: unc] eared
113472 l2/OL/2022 PRTNTED 010055 AMERTCAN FENCE COMPANY 111qi1 I1'/oI/zozz pRrNrED 010063 AMERTCAN sANrrARy SUPPLY TIsqlq n'/ot/zozz pRrNrED 01L346 AMS.NET lNc L11qls 11'lo7'lzozz PRTNTED 010089 ARTrsrrc MATNTENANCE rNc tl1qll iz'/ot/zozz pRrNrED or.qlqq BAKER & TAYLoR Ll1qil 1z'lol/zozz pRrNrED 0101q9 BAKER & TAYLoR rNc lllcia í1'lo7/zozz PRTNTED 0L2052 BARoN BAG & ERosroN SUPPL lllqls tz'/ot/zozz pRTNTED 01012L BEE BUSTERS rNc rrl,isó 11'/ot/zozz PRTNTED ot2L22 BENTLEY MrLLs rNc rri¿si 11'lottzozz pRTNTED 011934 BGB DESTGN GRoUP rNc ir¡+ez L2'/ol/2022 pRrNrED 011936 BKF ENGTNEERS l1i,i83 |1'lot/zozz PRTNTED 010142 BLACKSToNE AUDro rNc tllqaa 11'loltzozz pRrNrED 011348 BocKMAN's lr¡+gs r2'/0L/2022 pRTNTED 010752 BRoDART co î1í¿ã6 ll'.lolt1ozz pRrNrED 0]10224 cERrrFIED BAcKFLow sERVïc iî1ili |1'toílzozz pRTNTED 010267 coMMUNrrY LocK & sAFE svc rri+sa |t'/ot/zozz pRrNrED 0103L4 cRoxroN ELEcrRrc 1li,i8Õ l1'/oI/zozz PRTNTED 01L360 DANTELLE KTNSLEY 1-L3490 tz'/ot/zozz PRTNTED 011354 DMc 1îí¿õi \1'toTllzozz PRTNTED 012015 ELEMENT IvHoLESALE LLc 111qé1 |1'loltzozz PRTNTED oto427 FTNDAwAY l¡/oRLD LLc iiiis1 î|'tottzúz pRrNrED 010453 cENGAGE LEARNTNG GALE 711+sq rz'/0L/2022 pRrNrED 010463 rHE GAS co îîã¿éi |1',totl|o1z pRrNrED oaL77s GLoBAL EQUTPMENT CoMPANY lL1qéG 11'loI'tzozz PRTNTED 011885 HANSoN BRTDGETT LLP 1îáiqi 71'to1'tzozz pRTNTED 01051-8 HARDY & HARPER rNc rrã,ié¡ i1'lot/zozz PRTNTED 010532 HERC RENTALS rNc îîi,iéõ llToltlozz PRTNTED 010s7! TMPERTAL SPRTNKLER rNc î1ãióó ll',totl1ozz pRrNrED 010593 rNrERv,/Esr coNsuLrrNc GRou îiãíóí 117iÃt1011 pdrNreo olo63L roNES LANG LASALLE BRoKER 11ãí0t L1'totlzozz pRrNrED 0!0672 LAMpposr przzA yoRBA LIND îiííõ¡ 117o7ll2o1z pRrNrED 011_971_ MArN srREEr MERCHANTS Ass lliio¿ l1'/ot/zozz pRrNrED 010731 MAIN srREEr srGNS iriiós |1'/ot/zozz PRTNTED oL2o25 MARIA ÊLENA cABRERA îîãi0ó 117óTllozz pRrNrED 010739 MARTTAL ARrs rNrERNArroNA ll¡iót |1'/ot/zozz PRTNTED 01-0760 MERRTMAC ENERGY GRoUP rlisoe p'/ot/z0zz PRTNTED 010769 MrDWEsr rAPE îîãí0é |1'lottlozz pRrNrED 0L0802 Mosr DEPENDABLE FouNrArNs rr¡sro !2'/0L:/2022 PRTNTED 010823 NBS 11ãí11 |1'loítzozz PRTNTED 010844 NTEVES LANDScAPE rNc ll3ilt 12'lollzozz PRTNTED 010861 oFFrcE soLUrroNS rNc- i1ãí11 t1'tolltlozz ptiÑreó óséÕgs el oorado uish schoo'l cir lr¡sr+ p'/ot/zozz PRTNTED 099999 Lat Long rntrastructure L 113515L2./0L/2022PRINTED099999LatLong,Ïntrastructure' iiãi16 1i'/otlzozz PRTNTED q99999 t"tojave chapter !sq.1r-..- 11111i T|'loltzozz PRTNTED 0Lr7s4 oruVx p¡vrruG CoMPANY rNc rlisrs n'/ot/zozz PRTNTED 0l-0894 ovERDRrvE rNc 11ãíiõ L1'loltzozz PRTNTED 010923 PENGUTN RANDoM HousE LLc 111t10 l1'loit|ozz pRTNTED 010944 PTTNEY BowES GLoBAL FIN s 111t 7 |1'lot/zozz PRTNTED 011009 RED wrNG sHoE sroRE 111lrl \1'loltzozz pRrNrED 01102s RocKEY MURATA LANDSCAPE M llisz¡ tz'/ot/zozz pRTNTED 011065 IAMrE scHRorH 954.00
t,734 82 1,314.35 t,0a4.78
2]-,766.87

11. 15
2,047 .25
150.00
2,183.55 10,475.00
53,993.13
LT2,49
523.54
108.44
500.00
108.98290.00
L,687 .72 7,785.7L
593.41"
517.1-0
945.48
L,027.t7
374.73
9,852.00 35,053.28
476.33
985.27
7 ,650.00
5 ,000.00 36.00
2,484.43
2L7.84
1,030. 80
789. 60
L]-,9a4.57 632.71
6, 599.702 ,940.00 73,688.96 274.4r
600.00
2,332.00 2,332.00
500.00
59r,287.33
15 ,433 .08 72.74
7,724.96
899. 26
9, 589.10L,687 .72
Report generated: uSer;
Program ID
L2/0L/2022 09:23eshi pmanapchkrcn

Page 1 ends

munrs'
a tyler erp soluiion
'*
City of Yorba Linda, CA

AP CHECK RECONCILIATION REGISTER
FoR CASH AccoUNT: 9990000 999001 FoR r uncl eared

CHECK ENDOR N UNCL CLEARED TE
L135241_13525
l_13526 t135271r_3528
113 s29113 530
11_3531L1_3 5 32113533
113 5 3411353s113536
113537113538L13 s39
L2/0L/2022t2/oL/2022L2/OL/2022LZ/OL/2022
12/0L/2022
L2/Ot/2022
t2/oL/2022t2/oL/2022
L2/0L/2022t2/0t/202272/0L/2022
L2/OL/202212/0L/202272/0L/202212/0L/2022
L2/0L/2022

PRINTEDPRINTEDPRINTED

PRINTEDPRTNTED

PRINTEDPRINTEDPRINTED

PRINTEDPRINTED
011098011332
0i_1113011_113011113
011213011215
011-216
0aa22t
0112 3 3
0112330r-12 3 50112 5 3
01L2 5 5
0aa287
011307

36. 85
L02.7t
1,435.06
1_0,607.6L 4,oLL.49

SITE ONE LANDSCAPE SUPPLYSOURCE GRAPHICS

SOUTHERN CALIFORNIA EDISOSOUTHERN CALIFORNIA EDISOSOUTHERN CALIFORNIA EDTSO

ULINE INCUNIFIRST CORPORATIONUNIQUE MANAGEMENT SERVICE

URBAN CROSSROADS INC

VCA CODE GROUP
VCA CODE GROUPVERIZON WIRELESSì¡/AXIE ENTERPRISES INCWEST COAST ARBORTSTS INC WORLD BOOK INCYORBA LINDA ì,VATER DISTRIC

CASH ACCOUNT TOTAL
12 5
779040
50 00
70 48
1l_628L
280112270953
1-,347.
5A7.4L
48,060.00
966. 54
83,988.79
1,050, 792 .97 00 68 CHECKS
Report generateduser:

L2/01/2o22 09123eshi pman
Program ID: apchkrcn

Page 2 ends

City of Yorba Linda, GA
AP CHECK RECONCILIAT¡ON REGISTER

UNCLEARED
68 CHECKS FrNAL TOTAL 1,050,792.97
** END oF REPoRT - Generated by Erica Sh'ipman **
00 Report generated: User:

Program IO:
12/0r/2022 09t23eshi omanapchkrcn
Pa9e 3 Page 39 of 539
Gity of Yorba Linda, CA

A/P CASH DISBURSEMENTS JOURNAL
CASH ACCOUNT: 999OOOO 999001 AP BANK ACCOUNT

CHECK NO CHK DATE TYPE VENDOR NAME VOUCHER INVOICE INV DATE PO CHECK RUN NET 113540 72/08/2022 PRTD 10018 ACCELA INC
113541" t2/08/2022 PRTD
L13546 t2/08/2022 PRTD
LL3547 72/08/2022 PRTD
35356 rNV-AcC56906 rL/ 30 / 2022 22230849 720822
COM PUTER HARDWARE,/SOFTWARE 1-,695.30 10i. -01-01-30-0000-0000-461120- 1-1352 ADVANTAGE MAILTNG LL 35392 170856
23,684.79 10L -04-0410-0000-0000-424450-
07 /08 /2022 222307 48 a20822

BROCHURE DISTRTBUTION
CHECK 113540 TOTAL
CHECK 113541 TOTAL:
1,695.301, 695 . 30
23,684.79
23,684.79
351.00
3s1.00850. 30
850. 30
336.00
336.00250.00
250.00
7]-.96
7t.96
397.74
IL3542 12/08/2022 PR:lÐ 12077 ALFREEDo PTNERo 35245 aa2822 351. 00 101- -04-041-0-0000-0000-433L00-
Lt-3543 72/08/2022 PRTD 10063 AMERICAN SANITARY SU 35441 4827L0 8s0. 30 202 -07 -0700-0000-0000-42L0tQLt3544 t2/08/2022 PRTD 11-340 ANDERSON,_PATRICIA c 34871- AA7O22 336. o0 iot -o¿-o+r0-0000-0000-4331-00-
113545 L2/08/2022 PR:|D 10077 ANIMAL PEST MANAGEME 35421 678L17 250. 00 L01 -04-0460-0000-0000-432650- LL772 ARc DOCUMENT solurro 35297 L1295608

71.96 101 -04-0400-0000-0000-424380-
10089 ARTISTIC MAINTENANCE 35165 0034278-IN
101-.91 10i. -04-0440-0000-0000-432700-l-1"9. 33 101 -04-0460-0000-0000-432650-

93.73 101 -04-0470-0000-0000-432700-19.04 101 -04-0475-0000-0000-432700-63 .7 3 202 -07-0700-0000-0000-432700- 351-66 0034277-fN

27. 81 i-01 -04-0420-0000-0000-432700-
166.94 10L -04-0460-0000-0000-432650-
Lr/28 /2022 22230a24 A20822
R¡cnetrroru,/cLASSES
CHECK 1]-3542 TOTAL
tt/08 / 2022 22230126 ]-20822
CUSTODIAL SUPPLlES
CHECK 1-L3543 TOTAL
a'J,/ro /2022 22230tr9 ]-20822 R¡cnrnttolv,/cLAssES
CHECK 113544 TOTAT
LL/30 /2022 22230924 120822

PARK MAINTENANCE
CHECK L1"3545 TorAL:
08/10 /2022 22230873 a20822

PRINTING SERVICE
CHECK 113546 TOTAL
ao / 3L/ 2022 22230906 a20822

LANDSCAPE SERVTCE

PARK MAINTENANCELANDSCAPE SERVICELANDSCAPE SERVICELANDSCAPE SERVTCE 70/3L/2022 22230906 120822

LANDSCAPE SERVICE

PARK MAINTENANCE
L94.75
Report gênerated
user:

Program ID:

L2/O8/2022 L0:58eshì pmanapcshdsb
Page t_ Page 40 of 539
City of Yorba Linda, GA

A/P CASH DISBURSEMENTS JOURNAL
CASH ACCOUNT: 999OOOO 999001 AP BANK ACCOUNT

CHECK NO CHK DATE TYPE VENDOR NAME VOUCHER INVOICE INV DATE PO CHECK RUN NET 113548 ].2/08/2022 PRÏD 10096 Ar&T MOBTLTTY 35480 287293506645xL20L202 97 . 48 Llt -01--0130-0000-0000-425050- 113549 L2/08/2022 PRTD 10103 B & M LAWN & GARDEN 35422 576363 4s6. 8s 101 -04-0460-0000-0000-42L700-
113550 72/08/2022 PRrD L0122 BEE REMoVERS 35401 600811
1s0. 00 10L -04-0440-0000-0000-424600-
35423 600826
150.00 101 -04-0460-0000-0000-433950-
113551 12/08/2022 PRTD 10146 KARLA BOLLINGER 35244 LI2822 6,858.00 101 -04-0410-0000-0000-433100- 11-3552 72/08/2022 PRrD 10176 BUTLER cHEMrcALs, T! 1i195^ ^^.t3L7862 L77 .L4 10L -04-0440-0000-0000-421010- 1L3553 72/08/2022 PRTD 10241 cwrl htoRKS ENGTNEER 35435 325-LL-22-4 687. 50
E FC221004 -ALL
40L -00-0050-0000-0000-461610-
113554 L2/08/2022 PRTD 1-2018 coAlrrroN FoR coNTRo 35475 Aug 22 2.O47,32 tll -00-0000-0000-0000-227280- ' 31,.22 101 -00-0000-0000-0000-227280- 7 49.98 101 -01-0120-0000-0000-411250-120. 18 202 -07 -0700-0000-0000-4LL250- 35476 seP 22
CHECK 113547 TOTAL
t\/23/2022 720822

TELEPHONE SERVTCE
cHEcK 113548 ToTAL:
t7/ 30/2022 2223092s 120822

SMALL TOOLS
CHECK 1.13549 TOTAL:
77/ 22 / 2022 22230926 t20822
MISC NON-CONTRACT SERVÏCE
7t/79 /2022 22230927 t20822 MISC OTHER CONTRACT SERVICE CHECK 113550 TOTAL:
!!/28 / 2022 2223028L L20822

RECREATION,/CLASSES
CHECK 113551 TOTAL
LL/L6/2022 22230921 720822

CUSTODIAL SUPPLIES
CHECK ]-13552 TOTAL:
07 /78/2022 2L22Ls77 ]-20822
MUNICIPAL BLDG. & FACILITIES
cHEcK L13553 TorAL:
592.49

97.4897 .48
456.85
456. 85
150.00
150.00
300.00
6,858.006, 858,00
L77.t4
L77.t4
687. 50
687. 50
o8/0L/2022 a2O822

VISTON PREMIUMS

VISION PREMIUMS

CITY PAID RETIREE BENEFITS

RETIREE HEALTH TNSURANCE
2,948.70
2,94t.30
Report generatedUser:

Program ID:

L2/O8/2022 t0t58
eshi oman
apcshdsb
09/0L/2022 1,20822

Page 2 ends

'.íL munis'
a tyler Gity of Yorba Linda, CA eri] sô Ltior

A/P CASH DISBURSEMENTS JOURNAL
CASH ACCOUNT: 999OOOO 999001 AP BANK ACCOUNT

CHECK NO CHK DATE TYPE VENDOR NAME INV DATE PO CHECK RUN NET VOUCHER INVOICE

2.07L.L4 '749.98 10L -00-0000 1-01 -01--0120
120.18 202 -07-0700
-0000-0000-227280--0000-0000- 4t1,250--0000-0000-4112 50-

VISION PREMIUMS

CITY PAID RETIREE BENEFITS

RETIREE HEALTH INSURANCE
r0/0L/2022 t20822

VISTON PREMIUMS

CITY PAID RETIREE BENEFTTS

RETIREE HEALTH INSURANCE
tt/oL/2022 L20822

VISION PREMIUMS

CITY PAID RETIREE BENEFITS

RETIREE HEALTH INSURANCE
L2/0L/2022 L2O822

VISION PREMIUMSVISION PREMIUMS

CITY PAID RETIREE BENEFITS

RETIREE HEALTH INSURANCE
2,O94.L2
749.98
1_20.18
2,094.L2
749.98
120. 18
2,L26.24 8.24
749.98
120.18
101_101
202
101r_01
202
10110L101
202
35477 oct 22
-00-0000-0000-0000-22 72 80--01-0120-0000-0000-4112 50- -07-0700-0000-0000-4112 50-
35478 Nov 22
-00-0000-0000-0000-22 72 80--01-0L20-0000-0000-4112 s0- -07-0700-0000-0000-4112 50-
35479 oec 22
-00-0000-0000-0000-22 72 80--00-0000-0000-0000-22 72 80--01-0120-0000-0000-4112 50- -07-0700-0000-0000-4112 50-
CHECK 113558 TOTAL
2,964.28
2,964.28
3,004.64
196.00
196.00
868.96
868.96
60, 615 ,45
270.00
145 .00
CHECK 113554 TOTAL: 74,823.20
113s55 L2/08/2O22 PRTD
113s59 L2/08/2022 PRTD
12051 CODTNG MINDS rNC 35242 112822
196. OO 101 -04-0410-0000-0000-433100-
Lt/28 /2022 22230229 ]-20822 RECREATION/CLASSES
CHECK 113555 TOTAL
7t/ 30 /2022 22230945 120822

POLICE SERVICE/OVERTIME
CHECK L13556 TOTALT
l_13556 12/08/2022 PR-]D 10289 COUNTY oF ORANGE 35460 ,. sH 63912 868.96 101 -05-0500-0000-0000-430070- 1135s7 12/08/2022 PRrD 10290 couNTY OF ORANGË 35135 4C2390026 60,615.45 101 -01-0L70-0000-0000-4301-00- LL/09 /2022 222 30895 120822 OC ANIMAL CONTROL CHECK 113557 TOTAL: 60, 615 .45
113s58 L2/08/2022 pRrD 102e2 coursoä'1ðl'goå_3î?b_ååäå1.ooo1?191331 LL/28/2022 22230930 a20822 FACILITIES MAINTENANCE 270.00 LL/28 /2022 22230931 120822

MISC OTHER CONTRACT SERVICE
Report generateduser:

L2/o8/2022 t0158eshi oman
Progr¡rm ID: apcshdsb
L0314 cRoxroN ELECTRTC 35425 940! 14s.00 L01 -04-0460-0000-0000-433950-

Page 3 ends

Gity of Yorba Linda, GA

A/P CASH DISBURSEMENTS JOURNAL
CASH ACCOUNT: 999OOOO 999001 AP BANK ACCOUNT

CHECK NO CHK DATE TYPE VENDOR NAME VOUCHER INVOICE INV DATE PO CHECK RUN NET 113560 72/08/2022 PRTD
113s66 L2/08/2022 PRrD
Report qenerated
10317 csc CoNSULTANTS rNC 35360 46863
7 42. s0 10L -02-0210-0000-0000-431400-
3s361 47L\4
4,400.00 101 -02-0210-0000-0000-431400-
CHECK ]-13559 TOTAL:

LO /L4/2O22 22230942 a20822

CONSTRUCTION INSPECTTON
LL/Ls / 2022 22230942 720822

CONSTRUCTION INSPECTION
CHECK 1.13560 TOTAL
t7/30/2022 22230086 L20822
l,vATER SERVICE
CHECK 113561 TOTAL
145 .00
742.50
4,400.00
5,142. 50

85.8L

85.81 28.32

28.32 476.00
476.OO
113561 12/08/2022 ?RTD 10320 CULLIGAN hrArER coNDI 35385 1285485 85.81 101 -04-0440-0000-0000-42s250- 113562 L2/08/2022 PRTD 10372 DUNN-EDh'AEDS CoRPoRA 35426 2L79LL9743 28.32 t}r -04-0470-0000-0000-421610- 113563 L2/08/2022 PRTD 11419 Eco FERr rNc 35365 5457 476.0O 101 -04-0460-0000-0000-432650' 113564 72/08/2022 pR:|D 10458 GARDA vloRLD 35362 10717655 252.68 101 -06-0600-0000-0000-431110- 113565 L2 /08/2022 PR-|D 10462 GARZA TNDUSTRTES rNc 35134 1960011 233. 86 101 -04-0450-0000-0000-421050- 35240 1960068

68. 93 101- -04-0450-0000-0000-421-050-
t2 /oL/ 2022 22230053 t20822
. BANK SERV,/INVEST SAFEKEEPING
CHECK 113564 TOTALI
!7/t8 /2022 22230468 t20822

OFFICE SUPPLIES
tt/22 /2022 22230468 L20822

OFFTCE SUPPLIES
CHECK 113565 TOTAL
LL/28/2022 120822

WATER SERV/LANDSCAPE AREASWATER SERV/LANDSCAPE AREAS
CHECK ]-13566 TOTAL:
tL/2t/2022 22230932 L2O822

MATERIALS/BUILDING
CHECK LA3562 TOTAL:
t2/0L/2022 22230390 L2O822

PARK MAINTENANCE
CHECK ].13563 TOTAL:
10479 GOLDEN srATE WATER C 35383 LO/22-LL/2L

2.999 -76 i.01 -03-0330-0000-0000-425300-
3',442.88 101 -04-0460-0000-0000-425300-
252.68252.68
233.86

68.93 302.79
6,442.64
6,442.64

Page 4 ends

user:

Program fD:

L2/08/2022 L0t58eshi pnanapcshdsb

Page 43 of 539 ends

Gity of Yorba Linda, GA

A/P CASH DISBURSEMENTS JOURNAL
cAsH AccouNr: 9990000 999001 AP BANK AccouNT

CHECK NO CHK DATE TYPE VENDOR NAME VOUCHER TNVOICE TNV DATE PO CHECK RUN NET 113567 12/08/2022 pRlD 1-2024 GRACE vIcToRIA ALLEN 35243 t12822 162.00 101 -04-0410-0000-0000-433L00- 113568 12/08/2022 PRTD l-1339 cRowrNG RoOTS LLC 35436 22-29L4 238.L2 L01 -04-0440-0000-0000-424600' 265.07 101 -04-0470-0000-0000-424600-
113s69 72/08/2022 PRTD
113s70 L2/08/2022 PRTD
1_1357L t2/08/2022 PR:|D 10520 HARRINGToN GEOTECHNI 35448 2L874 242.50 701 -00-0000-0000-0000-227 sLsL13s72 12/08/2022 PRÏD 10537 HF&H coNsulrANrsr-!! llili^^^,97t9708 4,841.25 101 -01-0170-0000-0000-433950- 3s338 97t9664
8,218. 56 101- -01-0170-0000-0000-433950-
r_13s73 12/08/2022 pR:D 10s4s suzErrs i3?r5il_ooro_åå33100001131130_ 77/28/2022 22230299 L20822

RECREATION,/CLASSES
cHEcK 1-13567 TorAL
t2/0L/2022 2223007 6 L20822

MISC NON-CONTRACT SERVICE

MISC NON-CONTRACT SERVICE
r_62.00
162.00
503.1-9
503.19
2,498.40
2,498.40
1,188.00
1,188.00
242.50
242.50
.4,84L.25
8,218. 56
13,059.81
270.00
270.00
299.74

34.44 10506 GRYPHON FITNESS STUD 35248 1]-2822
2, 498. 40 101 -04-0410-0000-0000-433100-
a7/ 28 / 2022 22230090 L20822

RECREATION/CLASSES
CHECK 113569 TOTAL:
10512 GABRIEL DYLAN HALL 35404 T20522
1,188.00 101 -04-041-0-0000-0000-433100-
t2/0s /2022 22230265 ]-20822

RECREATION/CLASSES
CHECK 113568 TOTAL
CHECK 113570 TOTAL
]-1,/04/2022
ENG
r20822

CONSULTANT DEPOSITS
aurL/2022 22230730 L20822

MISC OTHER CONTRACT SERVICE
ao /24/ 2022 22230730 L20822

MISC OTHER CONTRACT SERVICE
CHECK 11-3571 TOTAL
CHECK 113572 TOTAL
La3s74 L2/08/zozz pRrD lossl HoME.?år1ðrt!Fr_orro_åå339oooo11i 35487

34.44 tÛt -06-0600-0000-0000
rt/21-/2022 22230L80 L20822

RECREATION,/CLASSES
CHECK 11-3573 TOTAL
LL/27 /2022 22230047 720822

PUBLIC WORKS CONSTRUCTION
LL/27/2022 720822

BANK SERV/INVEST SAFEKEEPING
2s-11-/272 500-
to/25-11/27 Fc
-431110-
5 Report generated:
user:

Program ID:
12/08/2022 r0t58eshi pmanapcshdsb
Page Page 44 of 539
City of Yorba Linda, CA

A/P CASH DISBURSEMENTS JOURNAL
CASH ACCOUNT: 999OOOO 999001 AP BANK ACCOUNT

CHECK NO CHK DATE TYPE VENDOR NAME VOUCHER TNVOICE INV DATE PO CHECK RUN NET 113575 t2/08/2022 PRTD 10575 IMPERIAL SPRINKLER I 35412 0008829537-OO1

22.94 r01- -03-0330-0000-0000-432700-
l-1-3576 L2/08/2022 PRÎD 10594 rNrL coDE couNCrL rN 35074 100155L429 1-L,419.53 101- -02-0210-0000-0000-421240-
L13577 12/08/2022 PRTD 10706 LrN CoNSULTTNG INc 35493 14896 1,092 . 50 E rc2l-1006 -ALL
401 -00-0050-0000-0000-461630-
cHEcK LI3574 TOTAL:

It/ 29 / 2022 22230306 t20822

LANDSCAPE SERVICE
CHECK 1].3575 TOTAL
08 /23 /2022 22230839 L20822
BooKS,/DEPT USE
CHECK 1]-3576 TOTAL
12 / ot/2022 202117 87 L20822

TRAFFIC CONTROL
CHECK 113577 TOTAL
334.18

22.94 22.94
11,419.5311,419.53
1,092 . 50
1,092 . 50

30.0030.00
400.00
400.00
408.00408.00
l_54.83
154.83
16, 822 .00
1l-3578 72/08/2022 ?RTD 10707 LrN,
11-3579 12/08/2022 PRTD
AN Yr 35402 1,20522
. 00 r-01- -04-041-0-0000-0000-433L00-
L2 /05 /2022 22230172 1,20822

RECREATION/CLASSES
CHECK 113578 TOTAL
10714 CHARLES H LoFrrN 35387 720222-Loftin
400. 00 101 -04-0410-0000-0000-433220-
t2 / os /2022 22230934 120822
SR CENTER SERVÏCES
cHEcK L73579 TOTAL:
1-13580 12/08/2022 PRTD 10742 DIANNE MARTINEZ 35247 AA2822 408.00 r-01 -04-041-0-0000-0000-4331-00- LL/28 /2022 2223007 3 a20822 nrcnEnrroru/cLAssES CHECK Ll-3580 TOTAL
12/02/2022 22230446 t20822

MATERIALS/MISCELLANEOUS
CHECK ]-13581 TOTAL:

71./ 30 /2022 2223O3L6 1,20822

PARK MAINTENANCE
113581 L2/08/2022 PRTD 10750 Mc MASTER-CARR SUPPL 35431 89053098 154. 83 101- -04-0460-0000-0000-421690-
11-3582 72/08/2022 PRTD 10757 MERCHANTS LANDSCAPE 35420 60894 ].6,822. 00 101 -04-0460-0000-0000-432650-
Report generateduser:

Program ID:

L2/08/2022 L0:58eshi pmanapcshdsb

Page 6 ends

City of Yorba Linda, GA

A/P CASH DISBURSEMENTS JOURNAL
CASH ACCOUNT: 999OOOO 999001 AP BANK ACCOUNT

CHECK NO CHK DATE TYPE VENDOR NAME VOUCHER INVOICE
E ZONE A-8 -CONTRACTS -MISC MATNT201 -03-03 50-0000-0000 -432950-

INV DATE PO CHECK RUN
CHECK LL3582 TorAL
NET
16,822.00

84.00 84.00
15, 599.10
15, 599.l-0
4,653.00
4,653.00
9L. 00
9L. 00

15.00 253.63

56. 59
11_3583 a2/08/2022 PR]D 12075 MIKE SCHWALM CREATIV 35407 La2I22 84. 00 101- -04-0410-0000-0000-433100- 10844 NIEVES LANDSCAPE INC 35354 73344
2,649.87 1-01 -03-0330-0000-0000-432700- 2,055.30 - E ZONE A_4 -CONTRACTS -MISC MAINT- 201 -03-03s0-0000-0000-432950-4,556.72 . E ZONE A-7 -CONTRACTS -MISC MAINT201 -03-0350-0000-0000-432950- 2,4t9.22
2,478.O01,439. 99 E ZONE L-48 -CONTRACTS -MISC MAINT'
2ol- -03-03 50-0000-0000-432950-
10845 NfNYo & MooRE 35352 268135

4.653.00 ' E PR20L002 -ALL
401 -00-0050-0000-0000-461660-
LL72l OC ATHLETTCS 35403 ].'20522

91. OO 101- -04-0410-0000-0000-433100-
10861 oFFTCE SOLUTTONS rNC 31576 r-02028555

15.00 101 -02-0210-0000-0000-4210s0-
31615 r-02028257
253. 63 1o1 -02-0210-0000-0000-421050-
35442 r-02067570

56. 59 101 -06-0600-0000-0000-421050-
E ZONE L-44 -CONTRACTS -MISC MAINT201 -03-03 50-0000-0000 -432950- au2L/2022 2223094L L20822

RECREATION/CLASSES
CHECK 113583 TOTAL
1L/30 / 2022 2223053]- 120822

LANDSCAPE SERVICE
07 /27 /2022 22230!63 A20822 OFFICE SUPPLIES
LL/22 /2022 22230447 120822

OFFICE SUPPLIES

MISC MAINTENANCE SERVICE

MISC MAINTENANCE SERVTCE

MISC MAINTENANCE SERVICE

MISC MAINTENANCE SERVICE
CHECK 1]-3584 TOTAL:
7l-/ 30 /2022 2L2207 s2 120822

PARKS & RECREATION
CHECK 1].3585 TOTAL:
\z/Os /2022 22230228 t20822
necnenl-lol,/cLASSES
CHECK 113586 TOTAL:
07 /28/2022 22230L63 t20822

OFFICE SUPPLIES
11-3 584 72 /08 /2022 PRfD
l-13585 L2/08 /2022 PRTD
1L3586 L2/08/2022 PRTD
113587 !2/08/2022 PRrD
Report generated: t2/08/2022 lO:58 user: eshl pman
Program ID: apcshdsb

Page 7 ends

a tyler ørp 5¡lúttùl
's munis' Gity of Yorba Linda, CA

A/P CASH DISBURSEMENTS JOURNAL
cAsH AccouNT: 9990000 999001 AP BANK AcCouNr
CHECK NO CHK DATE TYPE VENDOR NA]VIE VOUCHER TNVOICE INV DATE PO CHECK RUN NET 113588 L2/08/2022 pRrD 99999 eright-P'lanet solar 35472 YL-70862 zo7 .zo 101 -00-s210-0000-0000-321010-

1. 00 701 -00-0000-0000-oooo-227220- r.L7 70L -00-0000-0000-0000-227200- v Lee 35416 ÊP22-L96óo.oo zor -00-0000-0000-0000-227400- 08/L8/2O22 a20822

MISCELLANEOUS DEPOSITS
CHECK 1]-3587 TOTAL:

LL/28/2022 A20822

BUILDING PERMITS

CBSC DEPOSITS

SMS DEPOSITS
CHECK 113588 TOTAL
cHEcK 113589 TorAL:

LL/23/2022 120822

BUILDING PERMITS
CHECK 1]-3590 TOTAL
o6/a4/20l7 ].20822

POOL DEPOSITS
CHECK 113591 TOTAL
CHECK 1-13592 TOTAL
CHECK 113593 TOTAL:
tt/07/2022 t20822

MISCELLANEOUS DEPOSITS
CHECK ]-13594 TOTAL
1t/29/2022 ]-20822

BUILDING PERMITS
325.22209.37
209.37
1, 500 . 00
l-, 500 . 00

77.60 77 .60
1,000.00
1,000.00
100.00
100.00
600.00
600.00
500.00
500.00
L42.40
1L3589 !2/O8/2022 PRTD 99999 cu 1' 5
113592 t2/08/2022 PR:D 99999 Karina-Lopez 35438 2005818.020 1oo. 00 701 -00-0000-0000-0000-227 5s0- tL/29/2022 120822 REC FACILITIES USE DEPOSIT 1l-3590 L2/08/2022 PRTD 99999 i Permit 354L8 YL-72854
77 . 60 1ú -00-5210-0000-0000-321010-
113591 L2/08/2022 PRTD 99999 lo Garcia 35432 GP17-058 1,000.00 701 -00-0000-0000-0000-227300- 113594 t2/O8/2022 PR-]D 99999 Phil euffinoton 35417 EP22-274 ioo. oo 70L--oo-0000-0000-0000 -227400- l-1-3595 72/08/2022 PRTD
11_3593 t2/08/2022 ìRTD 99999 relsey crowder 35437 200581-7.020 ' 6oo.oo zot -00-0000-0000-0000-227550- LL/29/2022 120822 REC FACILITIES USE DEPOSIT neport generated L2/O8/2022 t0ts8 eshi oman
apcshdsb
user:

Program ID:
99999 Platjnum Repair rnc 35469 YL-7324o 742. 40 l-01' -00-52L0-0000-0000-321-010-

Page 8 ends

munls'
â tyler erp s0lution
..it
City of Yorba Linda, CA

A/P CASH DISBURSEMENTS JOURNAL
CASH ACCOUNT: 999OOOO 999001 AP BANK ACCOUNT

CHECK NO CHK DATE TYPE VENDOR NAME VOUCHER INVOICE INV DATE PO CHECK RUN NET L13596 L2/08/2022 PRTD
Lt3597 t2/08/2022 PRTD
113598 t2/08/2022 PRTD
11-3599 12/08/2022 PRTD
1l-3601 12/08/2022 PRTD
Report generated:
11009 RED wrNG SHOE STORE 35322 856-7L-2625
200. 00 L01 -03-0300-0000-0000-42LL00-
3s375 856-71-2630
2oo. o0 LoL -04-0470-0000-0000-424550-
35378 856-7L-2620
189. 63 LOL -04-0470-0000-0000-424550-
35379 856-7L-2676
189. 63 LOL -04-0470-0000-0000-424550-
99999 shernoff eìdart Eche 35459 120722-aanirez
38, O0o. 00 LoL -01-0150-0000-0000-427400-
99999 The Home Depot 35470 YL,72064
266. 40 101' -00-5210-0000-0000-321010- 1.00 701 -00-0000-0000-ooo0-227220- .50 701 -00-0000-0000-0000-227200- . 50 l-01 -00-5210-0000-0000-321010- 99999 The Home Depot 35471 YL-72185
266. 40 101' -00- 521-0-0000-0000-321010-

1.OO 701 -00-0000-0000-0000-227220-
.so 701 -00-0000-0000-0000-227200- . 50 10L -00-521-0-0000-0000-32L010- 1-0885 ORANGE COUNTY SANITA 35449 NOV 22
3s . 67L. 32 70L -00-0000-0000-0000-227150-
-L"783. s7 LoL -00-5440-0000-0000-364130-
L2/07/2022 a20822

CLAIMS SETTLEMENTS/JDGMTS
CHECK ]-13596 TOTAL:

CHECK 113595 TOTAL:

LL/29/2022 720822

BUILDING PERMITS

CBSC DEPOSTTS

SMS DEPOSTTSBUILDING PERMITS
CHECK ].13597 TOTAL
au29/2022 L20822

BUILDING PERMITSCBSC DEPOSITS

SMS DEPOSITSBUILDING PERMITS
CHECK 113598 TOTAL:
72/0s/2022 1'20822
OCSD DEPOSTT ADMIN/013ocsD
CHECK 1].3599 TOTAL
12/OL/2022 222303s8 120822

BROCHURE DISTRTBUTION
CHECK 113600 TOTAL
77/ 03 /2022 22230884 L20822

SPECIAL SUPPLIES
77/ 03 / 2022 22230898 L20822

UNIFORM SERVICE
7]-/ 03 / 2022 22230898 t20822

UNIFORM SERVICE
7t/ 03 /2022 22230898 t20822

UNIFORM SERVICE
a42.40
38,000.00
38,000.00
268.40
268.40
268.40
268.40
33,887 .75
33,887 .75
4, 500.00
4, 500.00
200.00
200.00
r_89.63
1_89.63
113600 L2/08/2022 pRrD 10958 PoSTMASTER 35405 sa3029472 4, 5oo.oo 1oL -04-0410-0000-0000-424450- L2/o8/2022 r0:58eshi pmanapcshdsb
user:

Program ID

Page 9 ends

Gity of Yorba Linda, CA

A/P CASH DISBURSEMENTS JOURNAL
CASH ACCOUNT: 999OOOO 999001 AP BANK ACCOUNT

CHECK NO CHK DATE TYPE VENDOR NAME VOUCHER INVOICE INV DATE PO CHECK RUN NET 113602 t2/08/2022 PRTD
35380 856-7L-2627
200. 00 101 -04-0460-0000-0000-4245s0-
35381- 856-7L-2621,
200.00 101 -04-0460-0000-0000-424ss0-
35382 856-71-2618
160. 00 101 -04-0460-0000-0000-424550-
35384 856-7L-264L
200.00
E LMAD ALLOC-MAINTENANC-SUPPLIES201 -03 -03 50-0000-0000 - 4zt1.oo - 3s433 856-71-2640 160.00 101 -04-0460-0000-0000-424550-
35434 856-7L-2626
181. 01 10r- -04-0460-0000-0000-424550-
1-1-021 RTCHARD FTSHER ASSOC 35439 4523
L, 320. 33 70L -00-0000-0000-0000-227540-
7L/03/2022 22230898 a20822

UNIFORM SERVICE
77/03 /2022 22230898 t20822

UNIFORM SERVICE
1t/03 /2022 22230898 L20822

UNIFORM SERVICE
LL/ 03 /2022 22230935 a20822

SPECIAL SUPPLIES
tL/ 03 /2022 22230898 720822

UNIFORM SERVICE
LL/ 03 /2022 22230898 120822

UNIFORM SERVICE
CHECK 1-13601 TOTAL
L0/3L/2022 a20822

LANDSCAPE INSPECTION
cHEcK Ll-3602 ToTAL:
r0 /t3 /2022 22230534 720822

MISC MAINTENANCE SERVICE
L0 / 3L/2022 22230534 1,20822

MISC MAINTENANCE SERVICE

MTSC MAINTENANCE SERVICE

MISC MAINTENANCE SERVICEMISC MAINTENANCE SERVICE
MISC MAINTENANCE SERVÍCE
200.00200.00
160.00
200.00
160.00
181.01
L,880.27
1, 320. 331, 320. 33
2, 510.00
a7,87t.74
113603 L2/08/2022 PRrD 1-].025 ROCKEY MURATA LANDSC 35325 58284 2 , 51_0.00 E ZONE L-2I -CONTRACTS -MISC MATNT201 -03-0350-0000-0000 -432950- 3 ,611_.04
1,632.58
231.28
335.70
2 ,643. 50
952.43
35339 L022-L3
E ZONE A-2 -CONTRACTS -MISC MAINT201 -03-0350-0000-0000 -4329s0- E ZONE A-3 -CONTRACTS -MISC MAINT201- -03-0350-0000-0000-432950- E ZONE A-5 -CONTRACTS -MISC MAINT201 -03-0350-0000-0000 -432950-E ZONE L-2G -CONTRACTS -MISC MATNT201 -03-0350-0000-0000 -432950- E ZONE L-2T -CONTRACTS -MISC MAINT201 -03-03s0-0000-0000 - 432950- Report generated:user:

Proqran ID:
12/08/2022 10:58
êshi oman
apcshdsb
E ZONE L-2] -CONTRACTS -MISC MAINTPage 1-0 Page 49 of 539 City of Yorba Linda, CA

A/P CASH DISBURSEMENTS JOURNAL
CASH ACCOUNT: 999OOOO 999001 AP BANK ACCOUNT

CHECK NO CHK DATE TYPE VENDOR NAME VOUCHER INVOICE INV DATE PO CHECK RUN NET 2,548.70
L,440.62
386. 5r.

L,257.75
2,831_.63
230.52
732.0L
52L.70
169.86
946.37748.L8
4,274,73
5 ,374,76
19,351.57
5 ,
589. 1-1
2,357 .77
L45.57
201 -03-0350-0000-0000-432950-
E ZONE L-2K -CONTRACTS -MISC MAINT201 -03-0350-0000-0000 -432950- E ZONE L-2L -CONTRACTS -MISC MAÏNT201 -03-0350-0000-0000 -432950- E zoNE L-2M -CONTRACTS -MISC MAINT201 -03-0350-0000-0000-4329s0- E ZONE L-2O -CONTRACTS -MISC MAINT20r- -03-03 50-0000-0000-432950- E ZONE L-2P -CONTRACTS -MISC MAINT201 -03-03 s0-0000-0000-4329s0- 35340 7022-t4
101 -03-0330-0000-0000 -4327 00-
10L -03-0330-0000-0000-432950-
E ZONE A-2 -CONTRACTS -MISC MAINT201 -03-03 50-0000-0000-432950- E ZONE A-4 -CONTRACTS -MTSC MAINT201 -03-03 50-0000-0000 -432950- E ZONE A-5 -CONTRACTS -MISC MAINT201 -03-0350-0000-0000 -432950- E ZONE A-7 -CONTRACTS -MISC MAINT201- -03-03 50-0000-0000 -432950-E ZONE A-9 -CONTRACTS -MISC MAINT201 -03-03 50-0000-0000 -432950- E ZONE L-28 -CONTRACTS -MISC MAINT201 -03-03 s0-0000-0000 -432950- E ZONE L-2C -CONTRACTS -MISC MAINT20L -03-03 50-0000-0000 -432950- E ZONE L-2D -CONTRACTS -MISC MAINT201 -03-03 50-0000-0000 -432950- E ZONE L-zH -CONTRACTS -MISC MAINT201 -03-03 50-0000-0000-432950- E ZONE L-zI -CONTRACTS -MISC MAINT201 -03-0350-0000-0000 -432950- 3s389 7122-L3

MISC MAINTENANCE SERVICE
L0 / 3L/2022 22230s66 120822

LANDSCAPE SERVICE

MISC MAINTENANCE SERVICE

MISC MAINTENANCE SERVICE
M]SC MAINTENANCE SERVTCE

MISC MAINTENANCE SERVICE

MISC MAINTENANCE SERVICEMISC MAINTENANCE SERVICE

MISC MAINTENANCE SERVICE

MTSC MAINTENANCE SERVICE

MISC MAINTENANCE SERVICE

MISC MAINTENANCE SERVICE
7L/ 30 /2022 22230534 a20822
40,442.I5
r_9, 864. 36
Report generated: 12 /08/2022 L0 258 user: eshl pnan
Program rD: apcshdsb

Page 1 ends

City of Yorba Linda, CA

A/P CASH DISBURSEMENTS JOURNAL
CASH ACCOUNT: 9990000 999001 AP BANK ACCoUNT

CHECK NO CHK DATE TYPE VENDOR NAME VOUCHER INVOICE TNV DATE PO CHECK RUN NET 4, 521. 50
1,893. 94
246.3L
357 .s2
2 ,815. 34L,0L4.34
2,7!4.33
L,534.26
411. 63
l_, 339. 5L
3 ,015. 68
473.60
72t.00
L82.70
E ZONE A-2 -CONTRACTS -MISC MAINT201 -03-0350-0000-0000-432950-E ZONE A-3 -CONTRACTS -MISC MAINT201 -03-0350-0000-0000-432950- E ZONE A-5 -CONTRACTS -MISC MAINT201 -03-0350-0000-0000 - 432950- E ZONE L-2G -CONTRACTS -MISC MAINT.
201 -03-03 50-0000-0000-432950-
E ZONE L-2I -CONTRACTS -MISC MAINT20L -03-0350-0000-0000 -432950- E ZONE L-2J -CONTRACTS -MISC MAINT201 -03-0350-0000-0000-432950- E zoNE L-2K -CONTRACTS -MISC MAINT201 -03-0350-0000-0000 - 432950- E ZONE L-2L -CONTRACTS -MISC MAINT201 -03-0350-0000-0000 - 4329s0-E ZONE L-2M -CONTRACTS -MISC MAINT201 -03-03s0-0000-0000 -432950- E ZONE L-2O -CONTRACTS -MISC MAINT201 -03-0350-0000-0000 -432950-E ZONE L-2P -CONTRACTS -MISC MAINT201 -03-03s0-0000-0000 -4329s0- 3539L 58324
E ZONE L-28 -CONTRACTS -MISC MAINT201 -03-0350-0000-0000-432950- 35393 58328
E ZONE A-4 -CONTRACTS -MISC MAINT201 -03-03 50-0000-0000 -432950- 35394 58327
E zoNE L-2H -CONTRACTS -MISC MAINT20r. -03-0350-0000-0000 -4329s0- 35395 58325

MISC MAINTENANCE SERVICE

MISC MAINTENANCE SERVICEMISC MAINTENANCE SERVICE

MISC MAINTENANCE SERVICE
MISC MAINTENANCE SERVÏCEMISC MAINTENANCE SERVICE

MISC MAINTENANCE SERVICE

MISC MAINTENANCE SERVTCEMISC MAINTENANCE SERVICE

MISC MAINTENANCE SERVICEMISC MAINTENANCE SERVTCE
t0 /L4/2022 22230566 720822

MISC MAINTENANCE SERVICE
L0 /L4/2O22 22230566 A20822

MISC MAINTENANCE SERVICE
to /L4/2022 22230s66 L2O822

MISC MAINTENANCE SERVICE
t0 / t4 / 2022 22230s66 120822
473.60
72t.OO
r82.70
2,259.90
Report generated: 12 /08/2O22 IO:58 user: eshl pman
Progran rD: apcshdsb
2,259.90 E zoNE L-2C -CONTRACTS -MISC MAINTPage L2 Page 51 of 539 munrs'
a tyler erp solution
r:,ä City of Yorba Linda, CA

A/P CASH DISBURSEMENTS JOURNAL
CASH ACCOUNT: 999OOOO 999001 AP BANK ACCOUNT

CHECK NO CHK DATE TYPE VENDOR NAME VOUCHER INVOICE INV DATE PO CHECK RUN NET 201 -03-0350-0000-0000-432950-
35397 58326
101. L0
E ZONE L-2D -CONTRACTS -M]SC MAINT- 20r- -03-0350-0000-0000-432950- 35398 58329

28.00 E ZONE A-5 -CONTRACTS -MISC MAINT201 -03-0350-0000-0000 -432950- 3s399 s8330
1s6. 70
E ZONE A-7 -CONTRACTS -MISC MAINT201- -03-03 50-0000-0000 -432950- 35400 58331
440.80
E ZONE A-9 -CONTRACTS -MISC MAINT.
201 -03-03 s0-0000-0000 -4329so35409 A722-16
3,244 .7 4 LOt -03-0331--0000-0000-4329s0-

MISC MATNTENANCE SERVICE
L0 / L4 /2022 22230s66 a20822

MISC MAINTENANCE SERVICE
L0 /L4 /2022 22230566 720822

MTSC MAINTENANCE SERVICE
t0 /14 /2022 22230s66 a20822

MISC MAINTENANCE SERVICE
70 /74 /2022 22230566 L20822

MISC MAINTENANCE SERVICE
17/ 30 /2022 22230258 A20822

MISC MAINTENANCE SERVICE
CHECK LL3603 TOTAL:
10/3L/2022 22230900 ]-20822
cDBG,/NEIGHBORHOOD TARGETED
CHECK 113604 TOTAL:
101.10

28.00 156.70440.80
3,244.74
88,296.79
2,995.00 113604 12/08/2022 PRTD 11862 RoN PAVELOFF 35413 12702 2,995.00 208 -00-01-73-0000-0000-428200- 113605 L2/08/2022 PRÎD
113606 t2/08/2022 PRTD
]-].O38 RUTAN & rucKER, LLP 35484 oct 2022 L,667 .50 70L -00-0000-0000-0000-227500- 38 ; 918. 44 i-01 -08-0800-0000-0000-43to7o'
17/08/2022 !20822 40,58s.94

BUILD/PLAN SPEC PROJ DEPOSIT

OTHER LEGAL SERVICE
2 ,995 .00
CHECK 113605 TOTAL: 40, 585.94
L13607 12/08/2022 PRTD
11043 s c srcNs & SUPPLTES 35411 232758
105. 60 101 -03-0330-0000-0000-42a640-
t7/28 /2022 22230377 L2O822

MATERIALS/SIGNS
CHECK 1-13606 TOTAL:

1.2007 SANDRA GALE WESSEL 35249 772822
720.00 101 -04-0410-0000-0000-433L00-
105.60
105 .60
720.00
Report generated:user:

Program ID:
t2/O8/2022 L0t58esh i omanapcshdsb
77/ 28 / 2022 22230646 t20822

RECREATION/CLASSES

Page 13 ends

City of Yorba Linda, CA

A/P GASH DISBURSEMENTS JOURNAL
CASH ACCOUNT: 999OOOO 999001 AP BANK ACCOUNT

CHECK NO CHK DATE TYPE VENDOR NAME VOUCHER INVOICE INV DATE PO CHECK RUN NET 113608 t2/08/2022 PRrD 11056 SAUCE CREATIVE SERVI 35406 5876 3, 375.00 101 -04-0410-0000-0000-424450-
CHECK 113607 TOTAL
72 /02 /2022 22230L58 120822

BROCHURE DISTRIBUTION
CHECK 113608 TO-|AL
12 /OL/2022 2223004L t20822

FACTLITIES MAINTENANCEFACILITIES MAINTENANCE
cHEcK 1-13609 TorAL
1_13609 t2 /08 /2022 PRTD
1L3610 L2/08/2022 PRTD
720.00
3,37s.00
3 ,
375 .00
909. 30
909.30
287.00287.00
297.35
1, 696. 59
L,993.94
276.87276.87
425.00425.00
3 ,057. 60
3,057.60
1_13611 12 /08 /2022 PRTD
LL36L2 72/08/2022 PRrÐ
11494 SGHTNDLER ELEVATOR C 35366 81061-05389
463. 05 lÛt -04-0470-0000-0000-4327 s0-
446.25 202 -07 -0700-0000-0000-432750-
11066 LAURENE LOUISE SCHUL 35342 773022
287.00 101 -04-04L0-0000-0000-4331-00-
LL/ 30 /2022 22230]42 720822

RECREATION/CLASSES
CHECK L1-3610 TOrAL
LL/28 /2022 22230270 ]-20822

RECREATION,/CLASSES
11071 SECO ELECTRIC AND LI 35357 74L8
297 .35
E ZONE L-2C -CONTRACTS -MISC MAINT_
201 -03-0350-0000-0000 -4329s0-
35428 7647
1,696. 59 101 -04-0460-0000-0000-433950-
11-090 SIGN-A-RAMA 35429 wo-47279
27 6. 87 10! -04-0470-0000-0000-4290s0-
08 /25 /2022 22230523 720822

MISC MAINTENANCE SERVTCE
!7/29 /2022 22230937 120822

MISC OTHER CONTRACT SERVICE
CHECK 11361-1- TOTAL:
09 /08 /2022 22230938 t20822 BRYANÎ RANCH MUSEUM
CHECK L736T2 TOTAL:
77/03 /2022 2223084s 120822

REC CLASS SUPPLIES
CHECK 11-361"3 TOTAL;
1136L3 t2/08/2022 PRTD ]-1-956 SKY LADDER DRONES 34969 1-653 425. 00 10L -04-0430-0000-0000-421L40- 113614 L2/08/2022 PRTD 1-1104 DONNA c sMrrH 3524L t72822 3,057 .60 101 -04-0410-0000-0000-433L00-
Report generated L2/O8/2022 1.0t58 eshi Dman
apcshdsb
user:

Program ID
CHECK L736L4 TOTAL:

Page t4 Page 53 of 539
City of Yorba Linda, CA

A/P CASH DISBURSEMENTS JOURNAL
cAsH AccouNT: 9990000 999001 AP BANK AccouNT

CHECK NO CHK DATE TYPE VENDOR NAME VOUCHER INVOICE INV DATE PO CHECK RUN NET 113615 12/08/2022 PRTD
1-1-3618 t2/08/2022 PRTD
113619 L2/08/2022 PRTD
11361-6 L2/08/2022 PRTD
LL36L7 12/08/2022 PRÏD L1153 sl¡IANK MOTIoN PIcruRE 35310 RG 3293216 205. 00 10L -04-0410-0000-0000-433220-
35311 RG 3285301
205. 00 101 -04-0410-0000-0000-433220-
1L126 STANDARD TNSURANCE c 35440 4L9497 oec 22
L]-,L42. 98 101 -00-0000-0000-0000-225270-
11911 STEADFAST SECURITY I 35363 L4024 t. 49]-.83 101 -04-0470-0000-0000-424600- 2', 434.04 202 -07 -0700-0000-0000-4327 40-
1l-157 AMAzoN SYNCB 35485 6045787810098778 LL
116. 32 202 -07 -O7 30-0000-0000 -42L400-
290. 1l- 202 -07 -0730-0000-0000 -42L3t0-
L2/0L/2022 22230311 720822

MISC NON-CONTRACT SERVICE

FACILITIES SECURITY SERVICE
t1,/30/2022 L20822

STANDARD BILLINGS
CHECK 113615 TOTAL
CHECK 1]-3616 TOTAL:
rI/ 29 /2022 22230293 L20822

SR CENTER SERVICES
tt/t7/2022 22230293 L20822

SR CENTER SERVICES
CHECK L1361-7 TOTAL
fi,/ao/2022 L20822

BOOKS/LIBRARY

AUDIO VISUAL
CHECK 1-l-3618 TOTAL
tL/22 / 2022 22230066 120822

MISC NON-CONTRACT SERVICE
LL/L9/2022 120822

TELEPHONE SERVICE
LL/2L/2022 720822

TELEPHONE SERVTCE
tL/23/2022 a20822

TELEPHONE SERVICE
CHECK 113619 TOTAL
77/ 28 /2022 22230939 a20822

MISC OTHER CONTRACT SERVICE
11, 142 .98
!1,742.98
3,925 .87
3,925.87
205.00
205.00410.00
406.43
406.43
310.36
L42.OO
21-.28
1, 280,00
t,753,64
125.00
125.00
11182 TIME IdARNER
310.36 101142.00 10L

21.28 !0r
1_,280.00 101
CABLE 35408 0336t89LL2222
-04-0470-0000-0000-424600-
35450 04044827!L922
-01-0130-0000-0000-42 s0 50-
35451 03735881.12L22
-01-0130-0000-0000-42 50 50-
35481 0476944aa2322
-01-0L30-0000-0000-42 50 s0-
L13620 L2/08/2022 PRTD 1l-187 TOM's PLUMBTNG sERVr 35430 55346 125.00 101 -04-0460-0000-0000-433950- Report generated: L2 /O8/2O22 10t58 user: eshl Pman
Proqram ID: aPcshdsb
CHECK 1.13620 TOTAL
Page L5 Page 54 of 539
munis"
Gity of Yorba Linda, CA 'it a tyler erp sluti0n

A/P CASH DISBURSEMENTS JOURNAL
CASH ACCOUNT: 999OOOO 999001 AP BANK ACCOUNT

CHECK NO CHK DATE TYPE VENDOR NAME INV DATE PO CHECK RUN NET VOUCHER INVOICE l-l-362L 12 /08 /2022 PRTD
L13622 L2/08/2022 PRrD
L13624 12/08/2022 PRTD
113623 12/08/2022 PRrD 11341 vu 4 LEARNING coRPoR 35246 ,IL2822 600.00 101 -04-0410-0000-0000-433100- tt/28 /2022 22230L20 12Q822 RECREATION,/CLASSES 11215 UNIFIRST CORPORATION 35367 324 287882L

29.38 1-01 -04-0470-0000-0000-424550-
35368 324 2878417

91.67 10L -04-0470-0000-0000-424s50-
35369 324 2818648
10L.65 101 -03-0330-0000-0000-4245s0-
35347 193007
282.00 Ë ZONE A-1 -CONTRACTS -TREE TRIM - 201 -03-0350-0000-0000-432300- 3s348 L93009
5 ,
590.00
E ZONE A-4 -CONTRACTS -TREE TRIM - 20L -03-0350-0000-0000-432 300- 35351- 1930L3
4l_0.00 E ZONE L-2M -CONTRACTS -TREE TRIM - 201 -03-0350-0000-0000-432 300- L2/0L/2022 222303s2 720822

UNIFORM SERVICE
L2/0L/2022 222303s2 120822

UNIFORM SERVICE
L2 /0L/ 2022 2223022s 120822
UNTFORM SERVÏCE
CHECK L].362I TOTAL:

LL/2s/2022 120822
TELEPHONE SERVICE 11235 vERrzoN V'/TRELESS 35473 992L423853 L,307.L3 LoL -01-0130-0000-0000-425050- 1-1255 wEsr coAsr ARBoRrsrs 35346 L93006
4,660.00 . E ZONE L-24 -CONTRACTS -TREE TRIM - 201 -03-03 50-0000-0000-432 300-

29.38 9]-.67
101.65
222.70
L,307.13
L,307.13
600.00
600.00
4, 660.00
1-13625 :.2/08/2022 PRTD L1281 Ì¡ìIOLFE ENGTNEERTNG & 35415 3945 60.00 701 -00-0000-0000-0000-227s00- CHECK LI3622 TOTAL:

CHECK L73623 TOTAL:
tL/\s /2022 22230394 L20822

TREE TRIMMING
tt/ts/2022 22230394 L20822 282.00
TREE TRIMMÍNG
!t/ts/2022 22230394 L2O822 s's90.00

TREE TRIMMING
L1/L5/2022 22230394 720822 410.00

TREE TRIMMING
cHEcK LI3624 TorAL: 10,942.00
I!/O4/2O22 L2O822 60.00
BUILD,/PLAN SPEC PRO] DEPOSIT
Report generatedt sêr:

Program ID:
12/08/2022 t0t58eshi oman
apcs hdsb
Page L6 Page 55 of 539
City of Yorba Linda, CA
A/P CASH DISBURSEMENTS JOURNI\L
cAsH AccoUNT: 9990000 999001 AP BANK AccoUNT

CHECK NO CHK DATE TYPE VENDOR NAME VOUCHER INVOICE TNV DATE PO CHECK RUN NET 113626 L2/08/2022 PRÎD 11297 YORBA LINDA CHAMBER 35353 1068 2,083.33 101 -01-0180-0000-0000-430200-
cHEcK U3625 TOTAL
L2 /OL/2022 2223027L L20822 YL CHAMBER COMMERCE SERVICE CHECK LL3626 TOTAL:

60.00 2 ,083.332 ,083. 33
s28.4t
5 ,
781. 00775.62
1,680.558,765. 58
3L,972,76
LL3627 L2/08/2022 PRÏD
113628 L2/08/2022 PRrD
Report generated

11.303 YORBA LINDA MOBIL SE 35371. 266L2
528. 41 101 -03-0330-0000-0000 -4240s0-
35372 2661-0
5,781.00 101 -03-0330-0000-0000-424050-
35376 tL/7L-Att3
775. 62 101 -03-0330-0000-0000-42LL60-
35377 LL/g-LL/LL 1,680. 55 101 -03-0330-0000-0000-421160- LL/28/2022 2223007 5 ].20822

MAINT,/AUTOMOBILES
7t/ 28 / 2022 2223007 5 L20822

MAINT/AUTOMOBILES
77/13 /2022 2223067 9 120822
AUTo GAS & SUPPLTES
Lr/ t3 /2022 2223067 I L20822

AUTO GAS & SUPPLIES
CHECK 113627 TOTAL
11307 yoRBA LINDA túArER Dr 35386 LO/LL-LL/L4
822.34 101 -03-0330-0000-0000-425300-
4, 965. 74 LO! -04-0460-0000-0000-425300-
2 ,903.05 E ZONE A-2 -MAINTENANC-WATER
201 -03-0350-0000-0000-42 5300-
1_, 199 . 15
E ZONE A-3 -MATNTENANC-WATER
201 -03-0350-0000-0000-42 5300-
1, 686 . 78 E ZONE A-4 -MAINTENANC-V'/ATER
201 -03-0350-0000-0000-425300-
3t6.24
E ZONE A-5 -MATNTENANC-WATER
201- -03-0350-0000-0000 -425300-
395.44
E zoNE A-7 -MAINTENANC-h,ATER 201 -03-0350-0000-0000-42 5300- L,L94.27
E ZONE A_g _MAINTENANC_V,/ATER 201, -03-0350-0000-0000-42 5300- 856.95
E ZONE A-9 -MAINTENANC-WATER
201 -03-03 s0-0000-0000-42 s300-
3,242.70 101 -03-0331-0000-0000-425300-
1, 328. 58 E ZONE L-44 -MATNTENANC-IdATER
201 -03-0350-0000-0000-42 5300-
tL/2t/2022 120822
W¡TEN SCNV/LANDSCAPE AREASwATER sERV/LANDScAPE AREAsWATER SERV,/LANDSCAPE AREAS

WATER SERV,/LANDSCAPE AREASWATER SERV/LANDSCAPE AREASWATER SERV,/LANDSCAPE AREAS WATER SERV,/LANDSCAPE AREASWATER SERV,/LANDSCAPE AREASWATER SERV,/LANDSCAPE AREASmren senv,/LANDScAPE AREAS

WATER SERV,/LANDSCAPE AREAS
lJser:

Progrm ID:

L2/08/2022 L0t58eshi omanapcshdsb

Page 77 ends

munis'
a tyler erp sÕlutior
'.::L Gity of Yorba Linda, GA

A/P CASH DISBURSEMENTS JOURNAL
CASH ACCOUNTT 999OOOO 999001 AP BANK ACCOUNT
CHECK NO CHK DATE TYPE VENDOR NAME VOUCHER INVOICE INV DATE PO CHËCK RUN NET 363.40618.60L95.42
130. 28
L,656.24
2,433.9L
98s.66
3, 548.66
470.70
2 ,
185.05
473.60
I¡ìIATERWATER
WATER
WATER

WATERWATER
WATER

WATERV'/ATER
CHECK
t7/28/2022

WATERWATERWATER

V'/ATER

WATERIVATER
E ZONE L-48 -MAINTENANC-WATER201 -03-0350-0000-0000-42 5300-101 -03-033L-0000-0000-42 5 300- E ZONE L-28 -MAINTENANC-WATER201 -03-03 50-0000-0000-42 5 300- E ZONE L-2D -MAINTENANC-WATER201 -03-03s0-0000-0000-42 s300- E ZONE L-2H -MAINTENANC-WATER
201 -03-0350-0000-0000-42 5300-
E ZONE L-zI -MAINTENANC-WATER201 -03-0350-0000-0000-42 5 300- E ZONE L-zJ -MAINTENANC-V!'ATER201 -03-0350-0000-0000-42 5300- E ZONE L-2K -MAINTENANC-V'/ATER201 -03-0350-0000-0000-42 s300- E ZONE L-2O -MAINTENANC-WATER
201 -03-03s0-0000-0000-42 5300-
E ZONE L-2P -MAINTENANC-WATER201 -03-03s0-0000-0000-42 5300- WATEì¡VATE
RSRS

ERV/LANDSCAPE AREASERV/LANDSCAPE AREAS
sERV/LANDSCAPE AREAS
sERV/LANDSCAPE AREASSERV,/LANDSCAPE AREAS

SERV/LANDSCAPE AREAS

SERV/LANDSCAPE AREAS
sERV/LANDSCAPE AREASSERV/LANDSCAPE AREAS

SERV/LANDSCAPE AREASSERV,/LANDSCAPE AREAS
1-L3628 rorAL:
a20822

SERV,/LANDSCAPE AREASSERV/LANDSCAPE AREAS
senv/uNoscAPE AREAsseRv/ur.loscnPE AREAS

SERV,/LANDSCAPE AREAS
sERV/LANDSCAPE AREAS
3L,972.76
33 ,636.90 113629 t2/08/2022 PRrD
Report generated:
user:

E ZONE L-2T -MAINTENANC-I¡/ATER 201 -03-0350-0000-0000-42 5300- 11307 YoRBA LINDA vt/ATER DI 35457 I0/]-9-]-L/2L
L.767 .O8 101 -03-0330-0000-0000-425300-
2 ; 5s9.02 101 -04-0460-0000-0000-425300- 1,528.58
E ZONE A-1 -MAINTENANC-WATER
201- -03-03 50-0000-0000-42 s 300-
302.16
E ZONE A-3 -MAINTENANC-V'/ATER201 -03-0350-0000-0000-425300- 898.64
E ZONE A-4 -MAINTENANC-WATER
201 -03-03 50-0000-0000-42 5300-

35.27 E ZONE A-5 -MAINTENANC-V''ATER201 -03-03 50-0000-0000-42 5300- Program fD
L2/08/2022 10258eshi omanapcshdsb
617 .67
E ZONE A-7 -MAINTENANC-WATER

Page 1 ends

City of Yorba Linda, CA

A/P CASH DISBURSEMENTS JOURNAL
CASH ACCOUNT: 999OOOO 999001 AP BANK ACCOUNT

CHECK NO CHK DATE TYPE VENDOR NAME VOUCHER INVOICE INV DATE PO CHECK RUN NET L,223.78
9,895 .12
8,2L9.67
2,203.69
486.88
LL.76
769.68
3 ,087.90
201 -03-03 50-0000-0000 -425300-
E ZONE A-8 -MAINTENANC-WATER201 -03-0350-0000-0000-42 s300- E ZONE L-1A -MAINTENANC-WATER
201 -03-0350-0000-0000 -425300-
E ZONE L-18 -MAINTENANC-WATER201 -03-0350-0000-0000-42 5300- E ZONE L-].C -MAINTENANC-h/ATER 201 -03-0350-0000-0000-42 5300- E ZONE L-lD -MAINTENANC-I¡VATER 201 -03-0350-0000-0000-42 5 300-E ZONE L-zG -MAINTENANC-V'TATER20r. -03-0350-0000-0000-42 5300- E ZONE L-2N -MAINTENANC-V'/ATER
201 -03-0350-0000-0000-42 5300-
E ZONE L-2V -MAINTENANC-WATER
201 -03-0350-0000-0000-42 5 300-

WATERWATER
h/ATER

WATERVTTATER

WATERWATER
WATER
WATER
CHECK
sERV/LANDSCAPE
SERV,/LANDSCAPEsERV/LANDSCAPE
sERV,/LANDSCAPEsERV/LANDSCAPE

SERV/LANDSCAPE
sERV,/LANDSCAPESERV/LANDSCAPE
sERV,/LANDSCAPE
LI3629 TOTAL:

AREAS
AREAS

AREASAREAS

AREASAREAS
AREAS
l-13630 t2/08 /2022 PRrD 11307 YORBA LINDA tr'/ATER DI 35458 47 .O2 70L -04-0470-0000-
11310 ZELMAN DEVELOPMENT C 35488 L20722
68, 268. 24 LOl -03-0310-0000-0000-433950-
Lt/28/2022 120822

WATER SERVICE
CHECK 1].3630 TOTAL:

L2/07/2022 L20822

MISC OTHER CONTRACT SERVICE
CHECK 113631 TOTAL:

LL/L4/2022 2t2204s8

PARKS & RECREATTON
cHEcK 51-85367 TorAL:
7O/]-9-]-1/2L BRM
0000-42 52 50-
33,636.90
47 .0247.02
68,268.24
68,268.24
338,666.68
338, 666. 68
113631 L2/08/2022 PRTD
5185367 ll/74/2022 M NL
Report generated:
11949 LÊHMAN CONSTRUCTTON 35029 erogress #15
338,666.68 E PR2O1OO2 -ALL
401 -00-00s0-0000-0000-461660-
User:

Program ID:
12/08/2022 L0t58eshi omanapcshdsb

Page 19 ends

Gity of Yorba Linda, CA

A/P CASH DISBURSEMENTS JOURNAL
Report generated:

NUMBER OF CHECKS 93

TOTAL PRINTED CHECKSTOTAL MANUAL CHECKS
*** CASH ACCOUNT TOTAL *** 937,037.18
COUNT AMOUNT re
*** GRAND TorAL *** 937,037.78
user:

Progran ID
12/08/2022 10:s8eshi pman
apcs hdsb

Page 20 ends

a tyler erp go .jtiorr
'.::L munls'
City of Yorba Linda, CA

A/P CASH DISBURSEMENTS JOURNAL
JOURNAL ENTR¡ES TO BE CRÊATED
cLERK: eshìPman

SRC ACCOUNT
EFF DAÏÊ

ACCOUNT DESC

LINE DESC
roB DEBÏT
REF 3
CRËDIT
]NL DESC REF T RÊF 2
PER
2023 6 23
APP 1010000-201150
L2/08/2022 t20822
APP 9990000-999001
L2/08/2022 t20822
APP 2020000-201-150
L2/08/2022 t20822
APP 4010000-201150
t2/08/2022 120822
APP 7010000-201L50
L2/08/2022 120822
APP 2010000-201150
L2/08/2022 L20822
APP 2080000-201150
72/08/2022 L20822
APP 9990000-299101
L2/08/2O22 L20822
APP 1010000-L01100
t2/08/2022 L20822
APP 9990000-299202
t2/08/2022 L20822
APP 2020000-101100
L2/08/2022 L20822
APP 9990000-29940L
L2/08/2022 L20822
APP 4010000-101100
!2/O8/2O22 L20822
APP 9990000-29970L
t2/08/2022 a20822
APP 7010000-L01100
t2/08/2022 720822
APP 9990000-29920L
L2/08/2022 t20822
APP 2010000-101100
L2/08/2022 L20822
APP 9990000-299208
t2/08/2022 1,20822
APP 2080000-101100
L2/08/2022 t20822
ES
ESES
ES
ESES
ES
ESES
ES
ESES
ES
ES
ES
ES
ESES
ES

ACCOUNTS PAYABLE

AP CASH DISBURSEMENTS

AP BANK ACCOUNT

AP CASH DISBURSEMENTS

ACCOUNTS PAYABLE

AP CASH DISBURSEMENTS
ACCOUNTS PAYABLÊ

AP CASH DTSBURSEMENTS

ACCOUNTS PAYABLE

AP CASH DISBURSEMENTS

ACCOUNTS PAYABLE

AP CASH DISBURSEMENTS

ACCOUNTS PAYABLE

AP CASH DISBURSEMENTS

GENERAL LEDGER

JOURNAL

JOURNAL
]OURNAL
]OURNAL]OURNAL

JOURNAL
]OURNAL
TOTAL
381,391.75
4 ,
801. 65
345,099.68
42,666.82
1-60,082.28
2,995.00
381,391.75
4 ,
801. 65
345 ,099. 68
42,666.82
l-60,082.28
2,995.00
937,037.78
381, 391 . 75
4 ,
801. 65
345 ,099.68
42,666.82
160,082 . 28
2 ,995 .00
PoOLED CASH FUND 101FUND CASH
POOLED CASH FUND 202
FUND CASHPOOLED CASH FUND 4O].

FUND CASH
PooLED CASH FUND 701

FUND CASH
POOLED CASH FUND 201FUND CASH
POOLED CASH FUND 208

FUND CASH

SYSTEM GENERATED ENTRIES TOTAL
louRNAL 2023/06/23 TorAL
Report generated:user:

Program ID:
t2/08/2022 Lo:58eshi omanapcshdsb

7.18 074. 36

Page 2 ends

'.i:L munrs' Gity of Yorba Linda, GA â lyler erp so utior

A/P CASH DISBURSEMENTS JOURNALJOURNAL ENTRIES TO BE CREATED

EFF DATE

ACCOUNT DESCRIPTION
DËBÏÏ

ACCOUNT
YEAR PER ]NL CREDTT
101 GENERAL FUND
1010000-1011001010000-2011s0
2OL LANDSCAPE MATNT ASSESSMENT DIS
2010000-1011002010000-201150
202 YL PUBLIC LTBRARY FUND
2020000-1011002020000-201150
208 CDBG FUND
2080000-1011002080000-2011s0
401 CAPITAL IMPROVEMENTS FUND
4010000-10r-1004010000-201-150
7OL SPECIAL DEPOSITS FUND
7010000-1011007010000-201_150
999 TREASURY FUND
9990000-2991019990000-2992019990000-2992029990000-2992089990000-2994019990000-2997019990000-999001 Report generated:
2023 6 23 t2/08/2022
23 L2/08/2022

FUND CASH

ACCOUNTS PAYABLE
23 t2/08/2022

FUND CASH

ACCOUNTS PAYABLE
23 12/08/2022

FUND CASH

ACCOUNTS PAYABLE
23 L2/08/2O22

FUND CASH

ACCOUNTS PAYABLE

FUND CASH

ACCOUNTS PAYABLE

FUND CASH

ACCOUNTS PAYABLE
20232023 62023 6
2023 6
2023 6
2023 6 23 L2/08/2022
FUND TOÏALFUND TOTAL

FUND TOTALFUND TOTAL

FUND TOTALFUND TOTALFUND TOTAL
381,39L.75
L60,082.28
4, 801.65
2 ,995 .00
345 ,099. 68
42,666.82
381,391.75
160,082 .28
4,801.65 2,995.00
345 ,099. 68 42,666.82
381,391.75160,082 .28
4 ,
80L. 65
2 ,995 .00
34s,099.68
42,666.82
937 ,037 .r8
23 t2/08/2022

POOLED CASH FUNDPOOLED CASH FUNDPOOLED CASH FUNDPOOLED CASH FUNDPOOLED CASH FUNDPOOLED CASH FUND

AP BANK ACCOUNT
101_
201202208
401
70L
User:

Program ID:

L2/o8/2o22 l0ts9eshi pmanapcshdsb

Page 22 ends

Gity of Yorba Linda, GA

A/P CASH DISBURSEMENTS JOURNALJOURNAL ENTRIES TO BE CREATED DUË FR
101201
202
208
401
70L
999

GENERAL FUND

LANDSCAPE MAINT ASSESSMENT DIS

YL PUBLIC LTBRARY FUND

CDBG FUNDCAPTTAL IMPROVEMENTS FUND

SPECIAL DEPOSITS FUND

TREASURY FUND
381,391.75
160,082 . 28
4 , 80i_. 65
2 ,995.00 345,099.68
42,666.82
937 ,037 .!8
TOTAL
** END oF REPoRT - Generated by erìca shipman **
Report generated:user:

Program ID:
12/08/2022 t0t58eshi onanapcshdsb

Page 23 ends

Gity of Yorba Linda, CA

AP CHECK RECONCILIATION REGISTER
FOR CASH ACCOUNT: 9990000 999001- FoR: unc] eared
L13 540L13 54L1a3542113 543
713544
l_L3 545
11_3 546LL35471_l_3 548LL3 549113 5 50113551L135521135531_13 5 54Ll_3555t_t_3 5 5 611355711_3558r.13 5 59l_l_35601-13561_1r_35621135631_13 564113565l_l_3566L]-3567L1_3 5 681_1_3 5 69113 5 70113 s 71L13572LL3s73rr3574LL3575L73576L13577113 5 78113 5 79113 s80113 58L113 5821l_3 583t_13 5841_1_3 58 5L13 586113 5871_13 5881_13 589L13 590113 s91 t2/08/202t2/08/20212/08/202a2/08/20272/08/202a2/08/202a2/08/20272/08/202a2/08/202t2/08/20272/08/20272/08/202 L2/08/202L2/08/202
72/08/202t2/08/20212/08/202a2/08/202a2/08/2O2\2/08/202t2/08/202L2/08/202t2/08/202 L2/08/202L2/08/202L2/08/202
L2/08/20272/08/202a2/08/202t2/08/202
2 PRINTED 2 PRINTED 2 PRINTED 2 PRTNTED 2 PRTNTED 2 PRTNTED2 PRINTED 2 PRINTED 2 PRTNTED 2 PRTNTED 2 PRINTED 2 PRTNTED 2 PRINTED 2 PRINTED 2 PRINTED 2 PRINTED 2 PRINTED 2 PRTNTED 2 PRINTED 2 PRINTED 2 PRINTED 2 PRINTED 2 PRINTED 2 PRINTED 2 PRINTED 2 PRINTED 2 PRINTED 2 PRINTED 2 PRINTED 2 PRINTED 2 PRTNTED 60,61_5.45 270.00
1_45 .00
5,742.50

85.81 28.32
476.00
252.68302.79
6,442.64
162 .00
s03.19
2,498.401, 1_88.00
242.50
l_3 ,059.81 270.00
334. i_8

22.94 !7,479.53
PRÏNTEDPRINTEDPRINTEDPRINTEDPRINTEDPRINTEDPRINTEDPRINTEDPRINTEDPRINTED

PRINTEDPRINTEDPRINTEDPRINTEDPRINTED
PR]NTEDPRINTEDPRINTEDPRINTED
PRINTEDPRTNTËD

ACCELA INCADVANTAGE MAILING LLCALFREEDO PINEROAMERICAN SANITARY SUPPLYANDERSON, PATRICIA CAROLANIMAL PEST MANAGEMENT SVARC DOCUMENT SOLUTIONS LLARTISTIC MAINTENANCE INC

AT&T MOBILITY

B&MLAWN&GARDENCENTEBEE REMOVERSKARLA BOLLINGERBUTLER CHEMICALS, INC CIVIL WORKS ENGTNEERS INC COALITION FOR CONTROLLINGCODING MINDS INCCOUNTY OF ORANGECOUNry OF ORANGECOUTS HEATING & COOLING ICROXTON ELECTRICCSG CONSULTANTS INCCULLTGAN WATER CONDITIONIDUNN-EDWARDS CORPORATION ECO FERT ÏNC
GARDA V'/ORLDGARZA INDUSTRIES INCGOLDEN STATE WATER COMPANGRACE VICTORIA ALLENGROWING ROOTS LLCGRYPHON FITNESS STUDIO LLGABR]EL DYLAN HALL

HARRINGTON GEOTECHNTCL ENHF&H CONSULTANTS, LLCSUZETTE HODNETTHOME DEPOT INCIMPERIAL SPRINKLER INC INTL CODE COUNCIL TNCLIN CONSULÏING ÏNCLIN,AN YI

CHARLES H LOFTINDIANNE MARTINEZ

MC MASTER-CARR SUPPLY COMMERCHANTS LANDSCAPE SVC IMIKE SCHWALM CREATIVE LLC

NIEVES LANDSCAPE INCNINYO & MOORE

OC ATHLETICSOFFTCE SOLUTIONS INC
sright planet Solar rnc Guy Lee i Permi t lo Garcia
t2/08/20t2/08/20
L2/08/20
010018011352
0L2077
01006301L340
0L00770]-1772
0100890l_00960r-0103
010L22
0101-46010176
0].0241
012018012051010289010290
oto292
01031_401031_7010320
070372
011419010458
070462
oao479
012024
01133901050601_05L20105200105370105490105 s 101057501059401_0706 0107070Lo7L4070742
010750
07075701207s
01084401084s
011727
01086r_099999099999099999099999
695. 30
684.793 s1. 00
850. 30
336.00
2s0.00

71.96 4,653.00
9r_. 00
325.22209.37
1, 500.00
77 .60
1,000.00l_
23 L2/08/12/08/
L2/08/ t2/08/L2/08/a2/08/12/08/t2/08/ t2/08/12/08/12/08/ !2/08/L2/08/ 592.49
97 .48
456. 85
300.00
6,858.00
177 .L4687. 50
L4,823.20
196.00868.96
1,092 . 50

30.00 400.00408.00
l_54. 83 16,822.00

84.00 15, 599.1_0
z222222
2 202202202202202202202202
2020202020
L2/08/202t2/08/202t2/08/20212/08/202L2/08/202L2/08/202
Report generated
munis"
a tyler erp sûlution
'_$
LJser:

Program lD:

L2/08/2022 rt:02
eshi pmanapchkrcn
Pa9e 1 Page 63 of 539
Gity of Yorba Linda, CA
AP CHECK RECONCILIAT¡ON REGISTER
FoR cAsH AccouNr: 9990000 999001
1_13592113 5931135941"13 59 51_13 596113 5971_13 598113 599113600113601_1136021l_3603r.r_3604 11360511_3606LL3607
113608r_13609
1r.36101136111_13612lL3613113614113615113616Lt36a71136181136191"1"362011_362L LL3622LL362 3Lt3624L]-3625L736261.13627113628a73629113630 1_1363ineport generated [Jser:

Program ID:
92 CHECKS
L2/08/2022L2/08/2022
t2/08/2022t2/08/202212/08/202212/08/2022t2/08/2022t2/08/2022a2/08/2022t2/08/2022t2/08/202272/08/202272/08/202272/08/2022t2/08/202272/08/202272/08/2022t2/08/2022a2/08/2022 100.00600.00
s00.00
1,42.40
38,000.00
268.40268.40
33,887 .75
4, 500.00
L,880.271, 320. 33
72/08/2022a2/08/2022t2/08/202272/08/202212/08/2022a2/08/202272/08/2022t2/08/2022 t2/08/202212/08/2022t2/08/202212/08/2022t2/08/202212/08/2022!2/08/2022 099999099999099999099999099999099999099999
010885
0l_09580110090l_1021
01102 50r_r-862011038011043
0]-2007
0110s60!1494011066011071011090011-9560l_1-104
011-1_2601_191101115301l-l_57
0l-1_182
011r_870r-12150112350113410L12 5 5011281
oaa297
01"L30301L3070t_1-307
01_1-30701131_0
LL,t42.98 3,925.87
410.00
406.43
1,753.64
125.00222.70
1, 307 . 13
600.00
10,942 .00

60.00 2,083.338,765. 58
31-,972.7633 ,636. 90 47.02
68,268.24
598, 370. 50
PRÏNTEDPRINTEDPRINTEDPRÏNTEDPRINTEDPRINTEDPRINTEDPRINTEDPRTNTEDPRINTEDPRINTEDPRINTEDPRINTEDPRlNTEDPRINTEDPRINTEDPRINTEDPRINTEDPRINTED PRINTEDPRÏNTEDPRINTEDPRTNTEDPRINTEDPR]NTEDPRTNTEDPRINTEDPRINTEDPRINTEDPRÏNTEDPRINTEDPRINTED PRINTEDPRÏNTEDPRINTEDPRTNTEDPRINTEDPRINTEDPRTNTEDPRINTED 88, 296.
2,995.
40, 585 .
105.720.909
287
1,993
276
425
3,057
Karìna Lopez reìsey crowder phil auffjngton
Pl ati num Repai r rnc shernoff eidart Echeverri
The Home Depot The Home Depot

ORANGE COUNTY SANITATTON

POSTMASTER

RED V'/ING SHOE STORERICHARD FISHER ASSOCIATESROCKEY MURATA LANDSCAPE MRON PAVELOFFRUTAN & TUCKER, LLP S C SIGNS & SUPPLIES LLC

SANDRA GALE WESSEL

SAUCE CREATIVE SERVICES CSCHINDLER ELEVATOR CORP

LAURENE LOUISE SCHULZE
SECO ELECTRIC AND LIGHTINSTGN-A-RAMASKY LADDER DRONESDONNA C SMITHSTANDARD INSURANCE COMPANSTEADFAST SECURITY INCSWANK MOTION PICTURES lNC

AMAZON SYNCBTIME WARNER CABLETOM'S PLUMBING SERVICE TP

UNIFTRST CORPORATION
VERIZON VTIIRELESSVU 4 LEARNING CORPORATIONWEST COAST ARBORISTS INCWOLFE ENGINEERING & DESIG

YORBA LINDA CHAMBER COMMEYORBA LINDA MOBIL SERVICEYORBA LINDA WATER DISTRICYORBA LINDA WATER DISTRICYORBA LINDA WATER DISTRIC ZELMAN DEVELOPMENÏ CON4PAN

CASH ACCOUNT TOTAL
3 375
79 00
9460
0000
30 00
9487
00 60
FOR: Uncl eared
00 12/08/2022
L2/08/202212/08/2022t2/08/2022a2/08/202212/08/2022
L2/O8/2O22 Llt02eshi onanapchkrcn

Page 2 ends

Gity of Yorba Linda, GA

AP CHECK RECONCILIATION REGISTER
92 CHECKS
Report generated;
FINAL TOTAL 598, 370. 50
** END OF REPORT - Generated by Erica shipman **
00 L2/O8/2022 tl:02
eshi omanapchkrcn
user:
munts' {t a tyler erp solutior
Program ID:

Page 3 ends

W¡re Transfer

Page 66 of 539 ends

Transfer
From
City Council Meeting - December 20,2022
Wire / EFT Transfers Report
Transfe¡ To Amount
Z¡ons Bank
Cal¡forn¡a State Disbursement Unit c/o Expert PayCaIPERS - EFT Description
Loan payment due L2lLl22lncome withhold¡ng orderPayment to CaIPERS tol rLl L4l 22-LLl 27 | 22 PERS Cont¡¡butions Dete
t!3012022
t21612022t2l9l2022
Bank of the WestBank of the westBank of the west
t29,236.89

45.15 u,620.53
s 213.903.s7

Page 67 of 539 ends

1 CITY COUNCIL/SUCCESSOR AGENCY TO THE YORBA LINDA REDEVELOPMENT

AGENCY, YORBA LINDA HOUSING AUTHORITY AND YORBA LINDA MUNICIPAL

FINANCING AUTHORITY JOINT MEETING

MINUTES
December 6, 2022, 6:30 p.m.

Council Chambers
4845 Casa Loma Avenue
Councilmembers

Present:

Campbell, Haney, Hernandez, Huang, Rodriguez

Staff Present: Brantley, Brown, Christian, Honeywell, Kudron, Lai, Litfin, Lixey, Pulone, Walehwa

_____________________________________________________________________

CALL TO ORDER
The City Council/Successor Agency to the Yorba Linda Redevelopment Agency convened at 5:31 p.m. in the Council Chambers at 4845 Casa Loma Avenue.

ROLL CALL

ANNOUNCEMENT OF CLOSED SESSION ITEMS

CITY COUNCIL/SUCCESSOR AGENCY TO THE YORBA LINDA REDEVELOPMENT AGENCY
A. CONFERENCE WITH LEGAL COUNSEL – ANTICIPATED LITIGATION,

SIGNIFICANT EXPOSURE TO LITIGATION
Government Code Section 54956.9(d)(2) (2 Cases)

Page 68 of 539 ends

2 PUBLIC COMMENT ON CLOSED SESSION ITEMS
None.

CONVENE INTO CLOSED SESSION
The City Council convened into Closed Session at 5:32 p.m.

RECESS

CALL TO ORDER
The City Council/Successor Agency to the Yorba Linda Redevelopment Agency, Yorba Linda Housing Authority and Yorba Linda Municipal Financing Authority reconvened at 6:33 p.m. in the Council Chambers at 4845 Casa Loma Avenue, Yorba Linda.

ROLL CALL

Page 69 of 539 ends

3 PLEDGE OF ALLEGIANCE
Councilwoman Peggy Huang

INVOCATION
Deacon Denis Zaun, St. Martin De Porres Catholic Church

CLOSED SESSION REPORT
City Attorney Todd Litfin said one item under Conference with Legal Counsel - Anticipated Litigation, Significant Exposure to Litigation was discussed and there was no reportable action.

CONSENT CALENDAR (1 - 2)
Moved by Campbell
Seconded by Haney
It is recommended that the City Council approve the Consent Calendar (1 - 2).

AYES (5): Campbell, Haney, Hernandez, Huang, and Rodriguez CARRIED (5 to 0)

1. APPROVAL OF THE MINUTES OF THE NOVEMBER 15, 2022 CITY COUNCIL /

SUCCESSOR AGENCY TO THE YORBA LINDA REDEVELOPMENT AGENCY

MEETING
It is recommended that the City Council/Successor Agency to the Yorba Linda Redevelopment Agency approve the minutes of the November 15, 2022 City Council/Successor Agency to the Yorba Linda Redevelopment Agency joint meeting.

2. CANVASS OF THE NOVEMBER 8, 2022 GENERAL MUNICIPAL ELECTION It is recommended that City Council adopt a Resolution, reciting the facts of the General Municipal Election held on November 8, 2022, declaring the results and such other matters as provided by law.

REORGANIZATION OF COUNCIL
A. PRESENTATION TO OUTGOING COUNCILMEMBER
Mayor Carlos Rodriguez and Council expressed their gratitude and appreciation to Councilwoman Huang for all of her efforts and hard work serving the City. The following individuals presented her with a recognition: Yorba Linda Water District President J.

Wayne Miller, Jonathan Hughes from Southern California Association of Governments (SCAG), Pat Buttress, representative from Supervisor Don Wagner's office, Linette

Page 70 of 539 ends

4 Choi, District Director from Congresswoman Young Kim's office, Ali Navid Chief of Staff for Assemblyman Phillip Chen's office and Sheen Sidhu, representative from Senator Newman's office.

Mayor Rodriguez presented a commendation and City Tile to Councilwoman Huang on behalf of the City Council.

B. COMMENTS BY OUTGOING COUNCILMEMBER
Councilwoman Huang expressed her gratitude for the recognitions and the honor to serve the community. She spoke about the projects she was involved with during her term and the collaboration with her Council colleagues.

C. ADMINISTER OATH OF OFFICE TO NEW COUNCILMEMBERS
Bridget Blehm, Civilian Aide to the Secretary of the Army administered the Oath of Office to re-elected Councilman Rodriguez.

Honorable Ling Ling Chang administered the Oath of Office to newly elected Councilwoman Janice Lim.

D. PRESENTATION OF PLAQUE TO OUTGOING MAYOR
The following individuals presented outgoing Mayor Rodriguez with a recognition: Yorba Linda Water District President Miller, Ms. Buttress, representative from Supervisor Don Wagner's office, Ms. Choi, District Director from Congresswoman Young Kim's office, Mr. Navid Chief of Staff for Assemblyman Phillip Chen's office and Ms. Sidhu, representative from Senator Newman's office.

Mayor Pro Tem Gene Hernandez presented a plaque to outgoing Mayor Rodriguez on behalf of City Council. Following the recognitions, Mayor Rodriguez thanked his family, colleagues, and the community for their support.

E. SELECTION OF MAYOR
Prior to the selection of Mayor, Councilwoman Lim thanked everyone who voted for her and expressed her enthusiasm to serve the community during her term on Council.

Mayor Rodriguez turned the meeting over to City Clerk Marcia Brown to conduct the nominations for Mayor.

City Clerk Brown opened nominations for Mayor.

Moved by Rodriguez
Seconded by Campbell
It is recommended that the City Council nominate Mayor Pro Tem Hernandez for Mayor.

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5 AYES (5): Campbell, Haney, Hernandez, Lim, and Rodriguez CARRIED (5 to 0)
F. SELECTION OF MAYOR PRO TEM
Mayor Hernandez expressed his gratitude for being selected to serve as Mayor and spoke about his vision and goals for his term.

Mayor Hernandez opened nominations for Mayor Pro Tem.

Moved by Haney
Seconded by Lim
It is recommended that the City Council nominate Councilwoman Tara Campbell for Mayor Pro Tem.

AYES (5): Campbell, Haney, Hernandez, Lim, and Rodriguez CARRIED (5 to 0)

RECESS - RECEPTION IN COUNCIL CHAMBER LOBBY
Mayor Hernandez called a recess at 7:29 p.m. and reconvened the meeting at 7:45 p.m.

SECOND ROLL CALL
Councilmembers Present: Campbell, Haney, Hernandez, Lim, Rodriguez PUBLIC COMMENTS – ITEMS ON THE CONSENT CALENDAR OR ITEMS NOT ON

THE REMAINDER OF THE AGENDA
Russ Heine, resident, spoke about the Housing Element and state housing mandate.

He said he is eager to work with Council to develop a plan that better meets voter expectations.

CONSENT CALENDAR (3 - 9)
Mayor Hernandez stated that he will abstain from Consent Calendar Item No. 4, out of an abundance of caution due to his involvement with Orange County Transportation Authority (OCTA) and the numerous contractors that may do work in the City.

Moved by Campbell
Seconded by Haney
It is recommended that the City Council approve the Consent Calendar (3 -9).

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6 AYES (5): Campbell, Haney, Hernandez, Lim, and Rodriguez CARRIED (5 to 0)

3. WAIVE READING IN FULL OF ALL ORDINANCES AND RESOLUTIONS ON THE AGENDA
It is recommended that the City Council/Successor Agency to the Yorba Linda Redevelopment Agency waive reading in full of all ordinances and resolutions on the agenda and declare that said titles which appear on the public agenda shall be determined to have been read by title and further reading waived.

4. ACCOUNTS PAYABLE CHECK REGISTER – DECEMBER 6, 2022
It is recommended that the City Council receive and file the accounts payable check register dated December 6, 2022, in the amount of $3,038,313.59.

5. FINAL BUDGET APPROPRIATIONS FOR FY 2021/2022 AND FISCAL YEAR 2021/2022 GENERAL FUND YEAR END RESULTS
It is recommended that City Council: 1.) Approve final budget appropriations listed in Attachment A for FY 2021/22; 2.) Authorize the appropriation of $5,731,879 of available excess General Fund Operating Reserves for the following purposes: a.) $305,679 to be paid to CalPERS to continue implementation of the Council’s direction to accelerate the amortization of the City’s unfunded pension liability from 30 years to 20 years or less. b.) $426,200 to be deposited into the City’s Other Post-Employment Benefits (OPEB) Trust to pre-fund a portion of the City’s unfunded retiree medical liability. c.) Allocate $5.0 million to the Special Reserves Fund to set aside funds for future unfunded projects; 3.) Authorize the appropriation of $646,683 from Library Operating Reserves for the following purposes: a.) $61,283 to be paid to CalPERS to continue implementation of the Council’s direction to accelerate the amortization of the City’s unfunded pension liability from 30 years to 20 years or less. b.) $85,400 to be deposited into the City’s OPEB trust. c.) $500,000 to be appropriated to the Library Reserve Fund for future maintenance and capital improvements on the Library; 4.) Receive and file the attached list (Attachment B) of line-item budget transfers and supplemental appropriations for the entirety of fiscal year 2021/22, as required by City Council Policy F-4 – Supplemental Budget and Line-Item Transfers; 5.) Receive and file the attached year-end summary of the performance of the City’s managed investment portfolio (Attachment C).

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7 6. RESOLUTION NO. 2022-5831 AUTHORIZING CITY AGENTS TO SIGN AND

EXECUTE DOCUMENTS FOR THE PURPOSE OF PARTICIPATING IN FEDERAL

GRANT PROGRAMS
It is recommended that the City Council adopt Resolution No. 2022-5831 authorizing the City Manager, Assistant City Manager, or the Director of Finance to act as the “Authorized Agents” to sign and execute documents for the purpose of participating in Grant Programs, including but not limited to, the Emergency Management Performance Grant Program (EMPG) for FY2022, FY2023, and FY2024.

7. FISCAL YEAR 2021-22 MEASURE M2 EXPENDITURE REPORT
Staff recommends that the City Council adopt Resolution No. 2022-5830 approving the Measure M2 Expenditure Report for FY 21-22 and authorizing it for submission to the Orange County Transportation Authority.

8. FACILITY RENTAL DEPOSITS REVISIONS
It is recommended that the City Council approve the amended rental deposit policy for the Community Center, Thomas Lasorda Jr. Field House, and the Travis Ranch Activity Center.

9. COUNCIL COMMITTEE AND AGENCY REPORTS
It is recommended that the City Council receive and file this report.

PUBLIC HEARINGS

10. ORDINANCES ADOPTING BY REFERENCE THE 2022 EDITIONS OF THE

CALIFORNIA BUILDING CODES AS MANDATED BY THE STATE OF CALIFORNIA,

AND CODES AVAILABLE FOR ENFORCEMENT OF SUBJECTS NOT REFERENCED

BY STATE MANDATED CODES, AND AMENDMENTS
a. Open Public Hearing - Mayor Hernandez opened the public hearing. b. Staff Report
Community Development Director David Brantley provided a brief overview of the staff report.

Building Official Jim Sowers shared a PowerPoint presentation highlighting the model code adoption process and key changes to the 2022 codes. He said the Orange County Fire Authority proposed a change to sprinkler system requirements for substantial residential renovations, where the scope of the renovation is similar to a new building, that a residential fire sprinkler system be required. Mr. Sowers concluded his comments by discussing high fire severity zone revisions and responded to questions from Council.

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8 c. Take Testimony
Richard de Bruijn, resident, expressed concerns with some of the updates and their associated costs. He inquired if there is a grandfathering process for existing homes and if these codes apply to Accessory Dwelling Units (ADUs).

Mr. Sowers responded that these changes apply to new construction only, including ADUs.
d. Close Public Hearing - Mayor Hernandez closed the public hearing. e. Make Determination
Moved by Haney
Seconded by Rodriguez
It is recommended that the City Council: 1.) Conduct a public hearing on the adoption of the 2022 Editions of the California Building Codes mandated by the state as well as codes available for subjects not referenced by the state mandated codes; 2.) Adopt Ordinance No. 2022-1094: An Ordinance of the City Council of the City of Yorba Linda amending Chapter 15.04 of the Yorba Linda Municipal Code and adopting by reference the California Building Code Volumes 1 and 2, 2022 Edition, which incorporates and amends the International Building Code, 2021 Edition, with certain appendices and amendments, the California Historical Building Code, 2022 Edition, the California Existing Buildings Code, 2022 Edition, and repealing Ordinance No. 2019-1063; 3.) Adopt Ordinance No. 2022-1095: An Ordinance of the City Council of the City of Yorba Linda amending Chapter 15.05 of the Yorba Linda Municipal Code and adopting by reference the California Residential Code, 2022 Edition, which incorporates and amends the International Residential Code, 2021 Edition, with certain appendices and amendments, and repeal Ordinance No. 2019-1064; 4.) Adopt Ordinance No. 2022- 1096: An Ordinance of the City Council of the City of Yorba Linda amending Chapter

15.16 of the Yorba Linda Municipal Code and adopting by reference the California Electrical Code, 2022 Edition, which incorporates and amends the National Electrical Code, 2020 Edition, with certain amendments, deleting annexes and repealing Ordinance No. 2019-1065; 5.) Adopt Ordinance No. 2022-1097: An Ordinance of the City Council of the City of Yorba Linda amending Chapter 15.06 of the Yorba Linda Municipal Code and adopting by reference the California Mechanical Code, 2022 Edition, which incorporates and amends the Uniform Mechanical Code, 2021 Edition, with certain appendices and amendments, and repealing Ordinance No. 2019-1066; 6.) Adopt Ordinance No. 2022-1098: An Ordinance of the City Council of the City of Yorba Linda amending Chapter 15.24 of the Yorba Linda Municipal Code and adopting by reference the California Plumbing Code, 2022 Edition, which incorporates and amends the Uniform Plumbing Code, 2021 Edition, with certain appendices and amendments,

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9 and repeals Ordinance No. 2019-1067; 7.) Adopt Ordinance No. 2022-1099: An Ordinance of the City Council of the City of Yorba Linda amending Chapter 15.08 of the Yorba Linda Municipal Code and adopting by reference the California Fire Code, 2022 Edition, which incorporates and amends the International Fire Code, 2021 Edition, with certain appendices and amendments, and repealing Ordinance No. 2019-1068; 8.) Adopt Ordinance No. 2022-1100: An Ordinance of the City Council of the City of Yorba Linda amending Chapter 15.10 to the Yorba Linda Municipal Code and adopting by reference the California Green Building Standards Code, 2022 Edition, with certain appendices and amendments, and repealing Ordinance No. 2019-1069; 9.) Adopt Ordinance No. 2022-1101: An Ordinance of the City Council of the City of Yorba Linda amending Chapter 15.28 of the Yorba Linda Municipal Code and adopting by reference the Uniform Solar Energy Code, 2021 Edition, with amendments, deleting appendices and repealing Ordinance No. 2019-1070; 10.) Adopt Ordinance No. 2022-1102: An Ordinance of the City Council of the City of Yorba Linda amending Chapter 15.32 of the Yorba Linda Municipal Code and adopting by reference the Uniform Swimming Pool, Spa & Hot Tub Code, 2021 Edition with amendments, and repealing Ordinance No. 2019-1071; 11.) Adopt Ordinance No. 2022-1103: An Ordinance of the City Council of the City of Yorba Linda amending Chapter 15.20 of the Yorba Linda Municipal Code and adopting by reference the Uniform Housing Code, 1997 Edition, with certain amendments, and repealing Ordinance No. 2019-1072; and 12.) Adopt Ordinance No. 2022-1104: An Ordinance of the City Council of the City of Yorba Linda amending Chapter 15.22 of the Yorba Linda Municipal Code and adopting by reference the Uniform Code for the Abatement of Dangerous Buildings, 1997 Edition, with certain amendments, and repealing Ordinance No. 2019-1073.

AYES (5): Campbell, Haney, Hernandez, Lim, and Rodriguez CARRIED (5 to 0)

11. ORDINANCE NO. 2022-1105 REGARDING EXPEDITED PERMITTING FOR

ELECTRIC VEHICLE CHARGING STATIONS
a. Open Public Hearing - Mayor Hernandez opened the public hearing. b. Staff Report
Director Brantley said Council adopted Ordinance 2020-1080 in June of 2020 to implement the requirements of AB 1236 which required cities and counties to adopt, by ordinance, an expedited, streamlined permitting process for electric vehicle charging stations. The proposed ordinance would repeal Ordinance 2020-1080 to include new requirements of AB 970. AB 970 provides clarification on key terms and specific permit processing timelines for jurisdictions to adhere to by 2023.

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10 c. Take Testimony
None.
d. Close Public Hearing - Mayor Hernandez closed the public hearing. e. Make Determination
Moved by Haney
Seconded by Campbell
It is recommended that the City Council introduce for first reading Ordinance No. 2022- 1105 as required by state law for expediting permit applications for Electric Vehicle Charging Stations for residential and commercial applications.

AYES (5): Campbell, Haney, Hernandez, Lim, and Rodriguez CARRIED (5 to 0)
CITY MANAGER’S REPORT/MAYOR’S REPORT/MATTERS PRESENTED BY

COUNCILMEMBERS/ OTHER AGENCY REPORTS
City Manager Pulone addressed the comments made by Mr. Heine and said the City's Housing Element remains certified and will do what is possible to remain certified. He said staff is already working on the next steps and will engage the needs of the community and Council in the coming months. He reminded the community that the City has a holiday home decorating contest with prizes for the top three homes. City Manager Pulone encouraged those interested to visit the City website for more information.

Councilwoman Beth Haney said she attended the Hometown Heroes Christmas Tree Dedication for Gold Star Families at the Richard Nixon Presidential Library and Museum on Sunday, December 4th.

Councilwoman Lim also encouraged the community to participate in the holiday decorating contest. On Saturday, she attended a holiday event at Friends Church and said she helped the Islamic Center of Yorba Linda provide food to over 150 families for Thanksgiving.

Mayor Pro Tem Campbell agreed with Mr. Heine that the City does not have a lot of time to move forward with rezoning for the housing element. She said the City wants to maintain its local control and work with the community to decide what is best, rather than to have the State make those decisions. She thanked the Yorba Linda Islamic Center for feeding so many families and For Families of Active Military for hosting troops for Thanksgiving at East Lake. She spoke of the Hometown Heroes Christmas

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11 Tree Dedication event and encouraged residents to attend the East Lake Boat Parade Saturday, December 10th, and Sunday, December 11th.

Mayor Hernandez echoed the comments made by his colleagues regarding the Hometown Heroes Christmas Tree Dedication event and said it is a very touching recognition and said the Holiday on Main Street event was very well attended. Mayor Hernandez announced the Handel's Messiah Sing Along event organized by the Yorba Linda Arts Alliance at the Nixon Library, he said it is free and encouraged the community to attend next year.

12. CITY COUNCIL INTEREST IN BEING APPOINTED TO ORGANIZATIONS,

AGENCIES, AND COMMITTEES
Mayor Hernandez asked his Council colleagues to email their appointment preferences to him by Wednesday, December 14th so he can make his recommendations at the December 20th Council meeting.

ADJOURNMENT
Mayor Hernandez adjourned the meeting at 8:34 p.m. to the next regularly scheduled City Council/Successor Agency to the Yorba Linda Redevelopment Agency joint meeting on December 20, 2022.
_________________________
City Clerk

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ADMINISTRATION DEPARTMENT
DATE: DECEMBER 20, 2022
TO: HONORABLE MAYOR AND MEMBERS OF THE CITY COUNCIL
FROM: REVISIONS TO PERSONNEL POLICIES AND PROCEDURES MANUAL SUBJECT: REVISIONS TO PERSONNEL POLICIES AND PROCEDURES MANUAL EFFECTIVE 2023

RECOMMENDATION
It is recommended that the City Council:

1. Approve a revision to the City’s Personnel Policies and Procedures Manual by adopting Resolution No. 2022-5833.

2. Repeal Resolution No. 2021-5777.

DISCUSSION
On June 2, 2020 the City Council adopted Resolution No. 2020-5677 adopting the City’s Personnel Policies and Procedures Manual. Subsequently, the manual was amended by Resolution 2020-5704 on August 18, 2020 to clarify language regarding the City’s implementation of Worker’s Compensation Benefits, by Resolution 2020-5730 to reflect changes to state law that went into effect on January 1, 2021, and by Resolution 2021-5777 to reflect changes to state law that went into effect January 1, 2022, and to reflect clarifying language from the City’s Memoranda of Understanding approved in 2021.

Resolution 2022-5833 is being submitted for your consideration to update the Personnel Policies and Procedures Manual to reflect changes to state law that go into effect on January 1, 2023, and to make minor administerial changes to procedural language. Included are changes to the Tuition Reimbursement section that clarifies the program that the City already has in place.

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REVISIONS TO PERSONNEL POLICIES AND PROCEDURES MANUAL EFFECTIVE 2023 P a g e | 2

FISCAL IMPACT
There is no fiscal impact associated with the actions outlined in this report.

ATTACHMENTS

1. Resolution No. 2021-5777

2. Resolution No. 2022-5833

3. Redline of Proposed Changes

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RESOLUTION NO. 2021-5777

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
YORBA LINDA ADOPTING THE CITY’S PERSONNEL

POLICIES AND PROCEDURES MANUAL AND
REPEALING RESOLUTION NO. 2020-5730
WHEREAS, The City Council of the City of Yorba Linda is authorized and directed under the provisions of Chapter 2.40 of the Yorba Linda Municipal Code to adopt rules and regulations for the personnel system created in said chapter; and WHEREAS, the objectives of these rules are to facilitate the efficient and economic provision of services to the public and to provide a fair and equitable system of personnel management in the municipal government; and
WHEREAS, these rules and regulations set forth in detail those policies and procedures which insure the similar treatment for those who compete for original employment and promotion, and define the rights, privileges, benefits, and prohibitions which are placed upon all employees in the Competitive Service of the City; and WHEREAS, all rules shall be in conformance with and subject to the provisions of State and Federal law; and
WHEREAS, at the same time, within the limits of administrative feasibility, recognition shall be given to the fact that individuals differ, that no two individuals react alike to reward or discipline or to motivations and encouragement and for this reason, considerable attitude shall be given to the Personnel Officer in the interpretation of these rules.

NOW, THEREFORE, BE IT RESOLVED that the City Council of the City of Yorba Linda pursuant to Chapter 2.40 of the Yorba Linda Municipal Code, does hereby adopt the revised Personnel Policies and Procedures Manual of the City of Yorba Linda.

PASSED, APPROVED AND ADOPTED by the City Council of the City of Yorba Linda, on the 21st day of December, 2021.

CARLOS RODRIGUEZ, MAYOR

CITY OF YORBA LINDA
ATTEST:

MARCIA BROWN, CITY CLERK

CITY OF YORBA LINDA

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RESOLUTION NO. 2021-5777
PAGE NO. 2
APPROVED AS TO FORM:

RUTAN & TUCKER, LLP

CITY ATTORNEY

COUNTY OF ORANGE )
ss

STATE OF CALIFORNIA )
I, MARCIA BROWN, City Clerk of the City of Yorba Linda, California, DO HEREBY CERTIFY that the foregoing Resolution was adopted at a regular meeting of the City Council of the City of Yorba Linda held on the 21st day of December, 2021, and was carried by the following roll call vote:

AYES: COUNCILMEMBERS:

NOES: COUNCILMEMBERS:

ABSENT: COUNCILMEMBERS:

MARCIA BROWN, CITY CLERK

CITY OF YORBA LINDA

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RESOLUTION NO. 2022-5833

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
YORBA LINDA ADOPTING THE CITY’S PERSONNEL

POLICIES AND PROCEDURES MANUAL AND
REPEALING RESOLUTION NO. 2021-5777
WHEREAS, The City Council of the City of Yorba Linda is authorized and directed under the provisions of Chapter 2.40 of the Yorba Linda Municipal Code to adopt rules and regulations for the personnel system created in said chapter; and WHEREAS, the objectives of these rules are to facilitate the efficient and economic provision of services to the public and to provide a fair and equitable system of personnel management in the municipal government; and
WHEREAS, these rules and regulations set forth in detail those policies and procedures which insure the similar treatment for those who compete for original employment and promotion, and define the rights, privileges, benefits, and prohibitions which are placed upon all employees in the Competitive Service of the City; and WHEREAS, all rules shall be in conformance with and subject to the provisions of State and Federal law; and
WHEREAS, at the same time, within the limits of administrative feasibility, recognition shall be given to the fact that individuals differ, that no two individuals react alike to reward or discipline or to motivations and encouragement and for this reason, considerable attitude shall be given to the Personnel Officer in the interpretation of these rules.

PASSED, APPROVED AND ADOPTED by the City Council of the City of Yorba Linda, on the 20th day of December, 2022.

MAYOR

CITY OF YORBA LINDA
ATTEST:

MARCIA BROWN, CITY CLERK

CITY OF YORBA LINDA

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RESOLUTION NO. 2022-5833
PAGE NO. 2
APPROVED AS TO FORM:

RUTAN & TUCKER, LLP

CITY ATTORNEY

COUNTY OF ORANGE )
ss

STATE OF CALIFORNIA )
I, MARCIA BROWN, City Clerk of the City of Yorba Linda, California, DO HEREBY CERTIFY that the foregoing Resolution was adopted at a regular meeting of the City Council of the City of Yorba Linda held on the 20th day of December, 2022, and was carried by the following roll call vote:

AYES: COUNCILMEMBERS:

NOES: COUNCILMEMBERS:

ABSENT: COUNCILMEMBERS:

MARCIA BROWN, CITY CLERK

CITY OF YORBA LINDA

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PERSONNEL POLICIES AND

PROCEDURE MANUAL
December 21, 202120, 2022
Adopted by Resolution No. 2021-57772-5833

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CHAPTER 1 – ORGANIZATION AND BUSINESS PRACTICES
Personnel Policies and Procedures December 21, 2021
SECTION 5 – UNLAWFUL DISCRIMINATION AND HARASSMENT
The City of Yorba Linda maintains a strict policy prohibiting discriminatory harassment in accordance with State and Federal law. This policy applies to all City employees including management personnel, applicants, interns, volunteers, and persons providing services pursuant to a contract.

5.1 Statement of Policy
It is the policy of the City of Yorba Linda to treat its employees and volunteers with respect and dignity, and to provide a work environment free of unlawful discrimination and harassment. The City therefore prohibits all forms of unlawful harassment in the workplace including sexual, verbal, physical, and visual harassment based on participation in a protected group including race, color, creed, gender (including gender identity and gender expression), religion (all aspects of religious beliefs, observance or practice, including religious dress or grooming practices), marital status, registered domestic partner status, age, national origin (includes language use and possession of a driver's license issued to persons unable to prove their presence in the United States as authorized under federal law), ancestry, physical or mental disability, medical condition (including cancer or a record or history of cancer, and genetic characteristics), sex (including pregnancy, childbirth, breastfeeding or related medical condition), genetic information, sexual orientation, military and veteran status, reproductive health decision making, or any other consideration made unlawful by federal, state, or local laws, and political beliefs, expressions, or activities. It also prohibits unlawful discrimination based on the perception that anyone has any of those characteristics or is associated with a person who has or is perceived as having any of those characteristics, and any other basis protected by federal, state, or local law, ordinance, or regulation (“a protected category”). All such discrimination is prohibited.

Employees can raise concerns, report problems, or make complaints without fear of reprisal of any kind (see Section 5.4 Procedure for Complaint Resolution below). Anyone found to be engaging in any type of unlawful discrimination, harassment, or abusive behavior will be subject to corrective action, up to and including termination.

Management employees, Permanent employees, Permanent Part-Time employees, Temporary Part-Time employees, contract employees, or volunteers who permit or engage in such harassment or fail to take appropriate steps to report or investigate such conduct may be subject to prompt and appropriate disciplinary action up to and including termination.

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CHAPTER 2 – EMPLOYMENT
Personnel Policies and Procedures December 21, 2021
SECTION 8 – HEALTH SCREENING

8.1 Conditional Offer of Employment Examinations
All applicants being offered employment shall be required to undergo a health screening in order to determine the prospective employee’s fitness to perform the essential functions of the position, in compliance with all applicable laws and prior to conferring appointment.

As part of the required health screening, the prospective employee with a conditional offer of employment may be required to undergo a drug and alcohol screening test by urinalysis depending upon the job applied for. These practices are designed to avoid the hiring of individuals whose use of drugs or alcohol indicate a potential for impaired or unsafe job performance, excluding non-psychoactive cannabis metabolites. Prospective employees with a condition offer of employment must sign an authorization of disclosure of the medical information in accordance with the law.
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CHAPTER 3 – PERFORMANCE EVALUATION, EMPLOYEE DEVELOPMENT AND

RECOGNITION
Personnel Policies and Procedures December 21, 2021
Personnel Policies and Procedures December 21, 2021
SECTION 2 - TRAINING OF EMPLOYEES/TUITION REIMBURSEMENT

2.1 General Training Policy
All employees of the City are eligible to request specialized training such as conferences, seminars, special courses, etc. at the City’s expense when job related, and where such training also provides a benefit to the City. Training programs may include lectures, courses, demonstrations, webinars, professional association sponsored meetings, or such other examples for the purpose of improving the effectiveness and increasing the knowledge of employees in the performance of their respective duties.

Participation and approval for training shall be subject to the limitations of the City’s budgeted resources. The City Manager, department heads, and supervisors shall strive to ensure that employee training resources are distributed in an equitable manner, while taking into consideration the business necessity of the City for achieving various training needs. Costs associated with training may include registration, lodging, meals, and transportation, on a case-by-case basis.

Requested means of transportation will be approved by the City Manager.

2.2 Employee Education - Tuition Reimbursement
With prior approval of the City, employees may be reimbursed for tuition and required books for courses taken to improve their ability to contribute to City employment. To qualify for assistance, educational course work must improve the employee’s capacity to perform current duties or increase their readiness to assume broader responsibilities. Eligibility is limited to full-time and permanent parttime employees who have completed their initial probationary period. Tuition shall be reimbursed for courses as approved by the department head with job related justification and approved by Human Resources.

The following policy shall serve as the rules related to employee participation in the tuition reimbursement program:

1. Courses taken must be pertinent to the position the employee holds in the organization; prepare the employee to transition to an alternate City position; or prepare the employee to promote to an alternate City position.

2. Prior to enrolling in an educational course, the employee must provide their Department Head with information about the course for which they would like to receive reimbursement and discuss the job-relatedness of the continuing education to obtain department concurrence.

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3. Employees who want to take advantage of this program must make a formal request for educational reimbursement by completing the application paperwork provided by Human Resources. This must be done before starting any coursework for which the employee wants to be reimbursed. A copy of the approved tuition reimbursement request form must be submitted to Human Resources. The employee will maintain the original until they have completed the coursework.

4. All employees requesting a reimbursement must complete said course. Once the course is successfully completed, the employee should resubmit the original tuition reimbursement request form with the reimbursement section filled out, including appropriate signatures, as well as receipts and evidence of a passing grade or certification attached. Human Resources will coordinate the reimbursement with the Finance Department.

5. In order to receive reimbursement for the program, the employee must receive a “C” average, or better, or a “Pass” for a Pass/Fail grading system. If no grade is issued for a course, a certification of satisfactory completion must be submitted.

6. Mileage, parking, student fees, and costs other than tuition and required books/materials will not be paid to employees as part of the reimbursement.

7. The amount of tuition reimbursement is not to exceed the tuition amount in effect at California State University, Fullerton during a concurrent semester or quarter.

3. In order to receive reimbursement for the program, the employee must receive a “C” average, or better. If no grade is issued for a course, a certification of satisfactory completion must be submitted.

4. All employees utilizing a prepayment of tuition plan or desiring reimbursement must complete said course.

Mileage shall not be paid to employees taking courses from a higher education institution for credit.

5. The amount of tuition reimbursement is not to exceed the tuition amount in effect at a California State University campus during a concurrent semester or quarter.

5. The amount of tuition reimbursement for “self-paced” courses and/or courses without a set duration, is based on the average or reasonable time required to complete the coursework. Any employee enrolled in a course as described above, shall receive tuition reimbursement based on the following formula:

Step 1: Determine the average number of hours to complete the coursework. E.g. five-hundred Hours (500) to complete the coursework.

Step 2: Divide this figure by the number of hours per semester or quarter at a California State University to determine the equivalent number of semesters or quarters to complete the coursework. E.g. five-hundred Hours (500) hours / one-hundred thirty-five Hours (135) = 3.7 equivalent semesters to complete the coursework.

Step 3: Multiply this figure by the tuition per semester to determine the total tuition to be reimbursed. E.g. 3.7 x four-hundred forty dollars ($440.00) (tuition rate) = $1,628.00

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6.8. Employee must agree to remain in the employ of the City for two years after completion of the course, unless a non-voluntary termination occurs. Should the employee resign from employment prior to completion of the two-year period, the employee shall be invoiced for the amount of tuition reimbursement provided to the employee for education costs within two years of their resignation date.the twoyear window.

7.9. Tuition reimbursement shall be subject to the appropriation of adequate funding by the City Council in the City’s Two-Year Budget. Funds shall be allocated on a first come, first served basis to applicants. Any applicant not receiving reimbursement due to a lack of funding, may hold over their application to future fiscal years pending the availability of funding.

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CHAPTER 7 – TIME AT AND AWAY FROM WORK
SECTION 10 – FAMILY CARE LEAVE (FMLA/CFRA)

10.1 Leave Reasons
Leaves shall be taken for the reasons permitted by law, including the following:

1. Employee’s own serious health condition;

2. Birth and bonding of a newborn child, adopted child, or foster child;

3. Placement with the employee of a son or daughter for adoption or foster care;

4. Serious health condition of the employee’s child, parent, parent-in-law, spouse, registered domestic partner, or the child of a registered domestic partner, grandparents, grandchildren, and siblings, or a designated person as defined by California law;

5. Pregnancy-related disability;

6. Military exigency.

SECTION 17 – KIN CARE LEAVE
Employees can use accrued and unused sick leave to care for a sick child, parent, spouse, registered domestic partner, child of a registered domestic partner, grandparent, grandchild, or sibling, or designated person as defined by California law. Further, an employee may use Kin Care leave for the employee’s own health care needs. Covered uses of Kin Care leave also include time off for diagnosis, care or treatment of an existing health condition, preventive care, such as an annual physical or flu shot, and/or to attend to victims of domestic violence, sexual assault, or stalking. The amount of sick leave that can be used to care for a family member shall not be limited by the City to less than one-half (1/2) of the employee’s annual sick leave accrual. The designation of the sick leave taken under this section is at the sole discretion of the employee.

SECTION 29 – BEREAVEMENT LEAVE
The City of Yorba Linda offers Paid Bereavement Leave is available to all permanent full-time employees to attend to a member of their immediate family who has become critically ill to the point where death is imminent, or to arrange for or attend a funeral of a member of their immediate family. In such circumstances, employees shall receive necessary time off with pay, not to exceed three (3) days in any one (1) instance, to attend to a member of their immediate family who has become critically ill to the point where death is imminent, or to arrange for or attend a funeral of a member of their immediate family. However, upon request and at the City Manager’s discretion or if the distance to be travelled to attend to the relative exceeds 500 miles, an employee may receive necessary time off with pay, not to exceed
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Personnel Policies and Procedures December 21, 2021
five (5) days in any one (1) instance, should three (3) days be deemed insufficient in that particular circumstance in the judgment of the City Manager.

For purposes of this section, immediate family shall mean father, father-in-law, mother, mother-inlaw, step parent, brother, sister, wife, husband, registered domestic partner, child, grandparent, grandchild, person for which the employee serves as legal guardian, or person that has dependency upon the employee. The paid bereavement leave shall not be charged against the employee’s sick leave accruals.

Paid Bereavement Leave is also provided for permanent part-time competitive service employees under the same provisions; however, such leave time shall be pro-rated based on the full-time equivalent level of the employee’s position.

Temporary/Seasonal part-time employees may be granted time off for bereavement; however, such time off shall be considered leave without pay.

Pursuant to California state law, all employees are eligible for unpaid bereavement leave up to five (5) days in any single instance if they have been employed for at least 30 days prior to the leave, and the leave is for the death of a spouse or a child, parent, sibling, grandparent, grandchild, domestic partner, or parent-in-law. The leave is unpaid, but the employee is permitted to use vacation, personal leave, accrued and available sick leave, or compensatory time off that is otherwise available. This bereavement leave runs concurrently with any City Paid Bereavement Leave.

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CHAPTER 10 – EMPLOYEE SAFETY
Personnel Policies and Procedures December 21, 2021
SECTION 1 – DRUG AND ALCOHOL- FREE WORKPLACE

1.1 Testing Procedures and Prohibited Substances
Lab procedures will be administered by a third-party medical testing facility selected by the city and will follow requirements as described in Department of Transportation (DOT) regulations. Alcohol testing will be conducted by using a breath-testing device approved by the National Highway Traffic Safety Administration. Drug testing will be conducted by obtaining a urine specimen from an employee. The specimen will be sent to the lab and screened.

The City will test for the following prohibited substances, but the applicability of this Policy is no limited to the listed prohibited substances:

1. Drugs: Opiates and their chemical derivatives, opium and opium derivatives, certain hallucinogenic substances, certain depressants, cocaine base in any mixture or preparation, and marijuana, excluding non-psychoactive cannabis metabolites.

See the Personnel Division for a current list.

2. Alcohol: beverages or substances, including any medications containing alcohol, ethyl alcohol, or other low molecular weight alcohol, including methyl or isopropyl alcohol.

3. Legally-prescribed and non-prescription medications: Use of or being under the influence of any legally-prescribed medication(s) while performing City business that affects the employee’s ability to perform assigned job duties in a safe, effective, and efficient manner is prohibited.

1.2 Pre-employment Testing
As part of the required health screening, the prospective employee with a conditional offer of employment shall may be required to undergo a drug and alcohol screening test by urinalysis.

These practices are designed to avoid the hiring of individuals whose use of drugs or alcohol indicates a potential for impaired or unsafe job performance. Prospective employees with a conditional offer of employment must sign an authorization of disclosure of the medical information in accordance with the law. All offers of employment are contingent upon successful completion and passing of any required testing.
…
If an applicant refuses to take a drug or alcohol test, or if evidence of the use of illegal drugs or alcohol by an applicant is discovered either through testing or other means, excluding nonpsychoactive cannabis metabolites, the pre-employment process will be terminated.

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Personnel Policies and Procedures December 21, 2021

1.3 Violation of Policy
Any employee who is found through drug or alcohol testing to have in his or her body a detectable amount of an illegal drug, excluding non-psychoactive cannabis metabolites, or of alcohol while on City business will may be subject to the disciplinary process.

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FINANCE DEPARTMENT
DATE: DECEMBER 20, 2022
TO: HONORABLE MAYOR AND MEMBERS OF CITY COUNCIL
FROM: DIANNA HONEYWELL, FINANCE DIRECTOR / CITY TREASURER SUBJECT: FISCAL YEAR 2021-22 ANNUAL COMPREHENSIVE FINANCIAL REPORT

RECOMMENDATION
It is recommended that the City Council receive and file the fiscal year 2021-22 Annual Comprehensive Financial Report (ACFR).

BACKGROUND
The City, the Municipal Financing Authority, the Housing Authority, and the Successor Agency to the former Redevelopment Agency are audited annually by an independent auditing firm. Only the City is required to prepare financial statements under accounting standards, while the other entities are not required to prepare separate financial statements.

These entities are therefore included within the audited financial statements of the City as blended component units, other than the Successor Agency, which is included as a private purpose fund. The audit process takes several months, beginning after the books are closed (typically in September), and concluding several months later once the financial statements have been prepared.

DISCUSSION
The independent auditing firm of Rogers, Anderson, Malody & Scott, LLP (RAMS), has completed their audit of the City for the year ended June 30, 2022. This audit was the first year of a three-year contract (with the option of two additional one-year terms) with the firm.

RAMS was selected following a competitive RFP process earlier this year based on their extensive qualifications and experience with audits for California cities. As part of the contract with RAMS, as was the case with the City’s prior auditors, the City’s financial statements have been prepared by the auditors with significant input from staff, particularly regarding the notes to the financial statements. Management’s Discussion and Analysis included at the beginning of the ACFR, has been prepared by staff to summarize significant aspects of this year’s financial activity and changes versus the prior year. While elements of the ACFR have been prepared by the auditors, it is management’s responsibility to review, edit and stand behind the financial statements, as well as the related notes and other disclosures.

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FISCAL YEAR 2021-22 ANNUAL COMPREHENSIVE FINANCIAL REPORT P a g e | 2
Within the ACFR is the Independent Auditor’s Report, which includes their opinion that the financial statements are fairly presented in conformity with generally accepted accounting principles (a “clean” opinion). Also attached are 1) the Management Report and Auditor’s Communication Letter, which provides additional information regarding the results of the audit that are not contained in the Independent Auditor’s Report found in the ACFR, 2) the auditor’s report on internal controls and 3) the auditor’s report validating the City’s calculation of its fiscal year 2022-23 appropriations limit.

FISCAL IMPACT
There is no direct fiscal impact associated with this report. The cost of the annual audit is included in the adopted budget.

ATTACHMENTS

1. ACFR for Fiscal Year Ended June 30, 2022

2. Management Report and Auditor’s Communication Letter

3. Report on Internal Controls

4. Auditor’s Report on the Calculation of the Fiscal Year 2022-23 Appropriation Limit

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Annual Comprehensive
Financial Report
, CALIFORNIA
FOR THE FISCAL YEAR ENDED JUNE 30, 2022

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CITY OF YORBA LINDA, CALIFORNIA

ANNUAL COMPREHENSIVE FINANCIAL REPORT FOR THE
FISCAL YEAR ENDED JUNE 30, 2022
City Council
Carlos Rodriguez
Mayor
Gene Hernandez Tara Campbell
Mayor Pro Tem Council Member
Peggy Huang Dr. Beth Haney
Council Member Council Member
Prepared by the Finance Department
Dianna Honeywell, Finance Director / City Treasurer
Sophia Leung, Financial Services Manager
4845 Casa Loma Avenue
Yorba Linda, CA 92886
(714) 961-7140

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INTRODUCTORY SECTION

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City of Yorba Linda
Annual Comprehensive Financial Report
For the Year Ended June 30, 2022

TABLE OF CONTENTS
INTRODUCTORY SECTION:

Letter of Transmittal ................................................................................................................ i City Officials and Organizational Chart ................................................................................. iv GFOA Award Certificate .......................................................................................................... v FINANCIAL SECTION:

Independent Auditor’s Report ................................................................................................ 1 Management’s Discussion and Analysis (Required Supplementary Information - Unaudited) ................................................................................................... 4

Basic Financial Statements

Government-Wide Financial Statements:

Statement of Net Position ......................................................................................... 17 Statement of Activities .............................................................................................. 18 Fund Financial Statements:

Balance Sheet – Governmental Funds .................................................................... 19 Reconciliation of the Balance Sheet of Governmental Funds to the Statement of Net Position ................................................................................... 21 Statement of Revenues, Expenditures and Changes in Fund Balances – Governmental Funds .......................................................................................... 22 Reconciliation of the Statement of Revenues, Expenditures and Changes in Fund Balances of Governmental Funds to the Statement of Activities .............. 24 Statement of Net Position – Proprietary Funds ........................................................ 25 Statement of Revenues, Expenses, and Changes in Net Position – Proprietary Funds ............................................................................................... 26 Statement of Cash Flows – Proprietary Funds ......................................................... 27 Statement of Fiduciary Net Position – Fiduciary Funds …..…………………………...28 Statement of Changes in Fiduciary Net Position – Fiduciary Funds ........................ 29 Notes to the Basic Financial Statements ....................................................................... 30 Required Supplementary Information (Unaudited)
Schedules of Revenues, Expenditures and Changes in Fund Balance – Budget and Actual:

General Fund ..................................................................................................... 88 ARPA Special Revenue Fund ........................................................................... 89 Affordable Housing Special Revenue Fund ....................................................... 90 Miscellaneous Grants Special Revenue Fund ................................................... 91 Public Library Special Revenue Fund ............................................................... 92 Landscape Maintenance Assessment District Special Revenue Fund .............. 93 Infrastructure Assets Reported Using the Modified Approach ...................................... 94

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City of Yorba Linda
Annual Comprehensive Financial Report
For the Year Ended June 30, 2022
TABLE OF CONTENTS (Continued)
FINANCIAL SECTION (Continued):

Required Supplementary Information (Unaudited) (Continued) Schedule of Changes in the Net Pension Liability and Related Ratios – Last 10 Years .......................................................................................................... 96 Schedule of Pension Contributions – Last 10 Years ...................................................... 99 Schedule of Changes in the Net OPEB Liability and Related Ratios - Last 10 Years .. 101 Schedule of OPEB Contributions – Last 10 Years ....................................................... 102 Notes to Required Supplementary Information ............................................................ 103 Other Supplementary Information
Budgetary Comparison Schedule – Capital Improvements Capital Projects Fund ...... 105 Combining and Individual Fund Statements and Schedules:

Combining Balance Sheet – Nonmajor Governmental Funds ................................ 108 Combining Statement of Revenues, Expenditures, and Changes in Fund Balances – Nonmajor Governmental Funds ........................................... 112 Budgetary Comparison Schedules – Special Revenue Funds:

Gas Tax ............................................................................................................ 116 Traffic Safety .................................................................................................... 117 CDBG Grant ..................................................................................................... 118 Citizens Option for Public Safety ...................................................................... 119 AQMD ............................................................................................................... 120 Measure M2 ..................................................................................................... 121 Covid-19 Grant .................................................................................................. 122 Mortgage Assistance Program ......................................................................... 123 PEG .................................................................................................................. 124 Road Maintenance and Rehabilitation .............................................................. 125 Budgetary Comparison Schedules – Capital Projects Funds:

Park In-Lieu ...................................................................................................... 126 Lighting and Signal Project Improvements ........................................................ 127 Master Plan of Drainage ................................................................................... 128 Traffic Signal Improvements ............................................................................. 129

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City of Yorba Linda
Annual Comprehensive Financial Report
For the Year Ended June 30, 2022
TABLE OF CONTENTS (Continued)
STATISTICAL SECTION:

Net Position by Component ............................................................................................... 130 Changes in Net Position ..................................................................................................... 132 Fund Balances of Governmental Funds ............................................................................. 136 Changes in Fund Balances of Governmental Funds ......................................................... 138 Assessed Value and Estimated Actual Value of Taxable Property .................................... 140 Direct and Overlapping Property Tax Rates ...................................................................... 141 Principal Property Taxpayers ............................................................................................. 142 Property Tax Levies and Collections .................................................................................. 143 Ratios of Outstanding Debt by Type .................................................................................. 144 Ratios of General Bonded Debt Outstanding ..................................................................... 145 Direct and Overlapping Debt .............................................................................................. 146 Legal Debt Margin Information ........................................................................................... 147 Pledged Revenue Coverage .............................................................................................. 148 Demographic and Economic Statistics ............................................................................... 149 Principal Employers ........................................................................................................... 150 Full-Time Equivalent City Government Employees by Function ........................................ 151 Operating Indicators by Function ........................................................................................ 152 Capital Asset Statistics by Function/Program .................................................................... 153

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i
December 14, 2022

HONORABLE MAYOR, MEMBERS OF THE CITY COUNCIL AND

CITIZENS OF THE CITY OF YORBA LINDA
It is our pleasure to submit the Annual Comprehensive Financial Report (ACFR) of the City of Yorba Linda (the City) for the fiscal year ended June 30, 2022.

This report consists of management’s representations concerning the finances of the City. Consequently, management assumes full responsibility for the completeness and reliability of all the information presented in this report. To provide a reasonable basis for making these representations, management has established a comprehensive internal control framework that is designed both to protect the City’s assets from loss, theft, or misuse and to compile sufficient reliable information for the preparation of the City’s financial statements in conformity with accounting principles generally accepted in the United States of America (US GAAP). Because the costs of internal controls should not outweigh their benefits, internal controls have been designed to provide reasonable rather than absolute assurance that the financial statements will be free from material misstatements.

The City’s financial statements have been audited by Rogers, Anderson, Malody & Scott, LLP, a firm of certified public accountants. The independent auditor concluded, based on the audit, that there was a reasonable basis for rendering an unmodified opinion on the City’s basic financial statements for the fiscal year ended June 30, 2022.

The independent auditor’s report is presented as the first component of the financial section of this report.

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

City of Yorba Linda Profile
The City, which has a population of 68,650 and is 20.0 square miles, is located in the northeast section of Orange County. The City is strategically located in Southern California, 37 miles from downtown Los Angeles and 13 miles from downtown Santa Ana. Neighboring communities include Anaheim, Brea, Placentia, and Corona. Among the attractions located in the City is the Richard Nixon Presidential Library.

The City is a General Law City and was incorporated in 1967. Since its incorporation, the City has committed itself to providing the highest quality public services at the lowest possible cost. This has been accomplished using contract service providers combined with the development of a skilled, customer service-oriented City workforce.

The City has a Council-Manager form of government, with a City Council comprised of five members elected biannually to four-year alternating terms. City Council members are elected at-large, on a non-partisan basis, with the City Council annually selecting a Mayor from its members. The City Council appoints the City Manager and City Attorney. The City Manager is responsible for implementing the policy direction of the City Council and directing the day-to-day administration and management of City business within all City departments.

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ii
The City provides a wide range of municipal services to its residents either directly or by contract with private vendors or other government agencies. These services include construction and maintenance of streets and other infrastructure, planning and zoning, recreational activities, golf course, library services, and general administrative and support services provided through a staff of approximately 107 full-time employees. The City contracts with the Orange County Sheriff’s Department to provide Police Services, and Fire Protection Services are provided by the Orange County Fire Authority. In addition to general City activities, the City Council is financially accountable for the Yorba Linda Municipal Financing Authority and the Yorba Linda Housing Authority. These entities are therefore included as an integral part of the City’s financial statements. Additional information regarding these legally separate entities can be found in Note 1 in the notes to the basic financial statements.

The annual budget serves as the foundation for the City’s financial planning and control. The City Council holds a public hearing and adopts an annual budget for all funds. The City Council may modify appropriations with majority approval. The budgets are adopted and presented on a basis consistent with US GAAP. The legal level of expenditures is controlled at the department level within each fund, with budget transfers between departments or funds requiring approval by the City Council. Supplemental budget appropriations in an amount greater than $25,000 require approval by the City Council, while smaller changes to the budget may be approved by the City Manager and are reported quarterly to the City Council. Appropriations lapse at the end of each fiscal year unless they are encumbered for purchases in process, related to capital projects, or specifically approved by the City Council for re-appropriation in the following fiscal year. Budget-to-actual comparisons are provided in this report for each individual governmental fund for which an appropriated annual budget has been adopted.

Local Economic Outlook
The California economy continued to see signs of recovery from the ongoing COVID-19 pandemic during fiscal year 2021/22. The City relies heavily on taxes, its primary source of revenue, comprising approximately 83% of all General Fund revenues. The majority of the tax revenues are collected from property taxes and sales taxes.

Fortunately for the City, property tax revenues have continued to grow during the pandemic. During FY 2021/22, the number of single-family homes sold were lower over the previous fiscal year which had seen unprecedented activity. The median home price increased by $112,500 or 9.4% during FY 2021/22. The City’s sales tax revenue had a major rebound in FY 2021/22 and ended $1.2 million higher than original projections. The City’s property tax revenues are expected to continue to show positive growth based on an increase in assessed valuation and continued residential development in the City. Sales tax revenues are forecasted to be slightly lower as the economy begins to slow due to historic inflation. The City continues to be cautious with the City’s financial resources and is committed to maintaining a balanced operating budget and one of the strongest General Fund budget reserves in Orange County.

Long-Term Financial Policies and Planning
A portion of fund balance in the General Fund is set aside and committed for future emergencies, economic contingencies, and known long-term needs pursuant to a City Council-approved Budget Reserves Policy (the Policy). The Policy requires operating reserves to be maintained at a level of at least 50% of budgeted General Fund expenditures (excluding transfers) and other reserves for long-term needs to be established and funded in a prudent manner. As of June 30, 2022, the City’s General Fund had budget reserves of approximately $40.3 million. Of this amount, $21.1 million is committed to operating reserves for emergencies and economic contingencies. $10.8 million is committed to special reserves for facilities, road maintenance, self-insurance, and other long-term needs.

Assigned fund balance amounts to approximately $2.0 million which is for budget carryovers and encumbrances.

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iii
Nonspendable fund balance of approximately $33,000 is dedicated to prepaid costs. The remainder of fund balance, amounting to approximately $6.6 million, is unassigned and available for any purpose at the direction of the City Council.

Major Initiatives
Annually, the City updates a seven-year Capital Improvement Program (CIP). Planned capital expenditures during fiscal year 2022/23 are budgeted at approximately $40.3 million. Funding comes from multiple sources, including existing funds, user fees, impact fees, and regional, state and federal funds. The CIP consists primarily of transportation-related projects, landscaping improvements, and parks & recreation facilities.

Acknowledgements
The preparation and publication of this report would not have been possible without the dedication, professionalism, and teamwork of the entire staff of the Finance Department. We would like to express our appreciation to all members of the department who assisted in its preparation. This financial report is a clear indication that the City’s financial position is solid. We would like to thank the Mayor and the City Council for their continued support for maintaining the highest standards of professionalism and conservatism in the management of the City’s finances.

Without the energy, ideas, and hours put forth by the City Council, Commissioners, staff, and the citizens of Yorba Linda, this community would not live up to its motto of “Land of Gracious Living.” Respectfully submitted,
Mark A. Pulone Dianna L. Honeywell
City Manager Finance Director / City Treasurer

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City of Yorba Linda
City Officials and Organizational Chart
-ivCITIZENS OF YORBA LINDA

CITY MANAGER

COMMUNITY

DEVELOPMENT FINANCE

LIBRARY PARKS & RECREATION

POLICE SERVICES PUBLIC WORKS

ADMINISTRATIVE

SERVICES

CITY CLERK

INFORMATION TECHNOLOGY

HUMAN RESOURCES

RISK MANAGEMENT

CITY ATTORNEY CITY COUNCIL COMMISSIONS

LEGISLATIVE OFFICIALS
Carlos Rodriguez ................................................................................................................. Mayor Gene Hernandez ................................................................................................... Mayor Pro Tem Tara Campbell ..................................................................................................... Council Member Peggy Huang ....................................................................................................... Council Member Dr. Beth Haney . ................................................................................................... Council Member

APPOINTED CITY OFFICIALS
Mark Pulone .............................................................................................................. City Manager Todd Litfin ................................................................................................................. City Attorney

CITY OFFICIALS
David Christian .......................................................................................... Assistant City Manager David Brantley .......................................................................... Community Development Director Dianna Honeywell ...................................................................... Finance Director / City Treasurer Mike Kudron ...................................................................................... Parks & Recreation Director Jamie Lai ............................................................................. Public Works Director / City Engineer Carrie Lixey ........................................................................................................... Library Director Lt. Cory Martino ....................................................................................... Chief of Police Services

ORGANIZATIONAL CHART

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-v-
*Most recent available

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FINANCIAL SECTION

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735 E. Carnegie Dr. Suite I 00
San Bernardino , CA 92408
909 889 087 1 T
909 889 536 1 F
r amscpa.net

PARTNERS
Teny P Shea. CPA
Scott W Manno. CPA. CGMA
Leena Shanbhag. CPA. MST. CGMA
Br·adferd A. Welebir. CPA. MBA. CGMA
Jenny W Liu. CPA. MST
Brenda L Odle. CPA, MST 1Parrner Emer·irus l

MANAGERS / STAFF
Gar·denya Duran, CPA. CGMA
Br·ianna Schulu. CPA. CGMA
Seong-Hyea Lee. CPA. MBA
Evelyn Mor·entin-Barcena. CPA
Veronrca Hernandez. CPA
Laura Arvizu. CPA
X rnlu Zoe Zhang, CPA MSA
John Maldonado, CPA. MSA
Julia Rodr·iguez Fuentes. CPA. MSA
Demi Hrte. CPA
Jeffrey McKennan, CPA

MEMBERS
Amer-ican I nstrtute of
Cernfied Public Accountants
PCPS The A/CPA A.I/ranee
{o, CPA Ftrms
Governmental Audit
Quality Cente,
Employee Benefit Plan
Aud,r Qual,ry Cente,
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Cen:ifred Publrc Accountants
dil5b Proud Member of
qgp AlliottGlobalAlliance™
mm IIIJ

ROGERS, ANDERSON , MALODY & SCOTT, LLP
CERTIFIED PUBLIC ACCOUNTANTS. SINCE 1948
STABILITY. ACCURACY. TRUST.
-1-
Independent Auditor’s Report
The Honorable City Council
City of Yorba Linda, California
Report on the Audit of the Financial Statements
Opinions
We have audited the financial statements of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of the City of Yorba Linda (the City), as of and for the year ended June 30, 2022, and the related notes to the financial statements, which collectively comprise the City’s basic financial statements as listed in the table of contents.

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

Basis for Opinions
We conducted our audit in accordance with auditing standards generally accepted in the United States of America (GAAS) and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Our responsibilities under those standards are further described in the Auditor’s Responsibilities for the Audit of the Financial Statements section of our report. We are required to be independent of the City and to meet our other ethical responsibilities, in accordance with the relevant ethical requirements relating to our audit. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions.

Other Matters
As discussed in Note 1 to the financial statements, in the year ended June 30, 2022, the City adopted new accounting guidance under Governmental Accounting Standards Board (GASB) Statement No. 87, Leases. Our opinions are not modified with respect to this matter.

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-2-
Responsibilities of Management for the Financial Statements The City’s management is responsible for the preparation and fair presentation of the financial statements in accordance with accounting principles generally accepted in the United States of America, and for the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error.

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

Auditor’s Responsibilities for the Audit of the Financial Statements Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinions. Reasonable assurance is a high level of assurance but is not absolute assurance and therefore is not a guarantee that an audit conducted in accordance with GAAS will always detect a material misstatement when it exists. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Misstatements are considered material if there is a substantial likelihood that, individually or in the aggregate, they would influence the judgment made by a reasonable user based on the financial statements.

In performing an audit in accordance with GAAS, we:
 Exercise professional judgment and maintain professional skepticism throughout the audit.  Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, and design and perform audit procedures responsive to those risks. Such procedures include examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements.
 Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the City’s internal control. Accordingly, no such opinion is expressed.
 Evaluate the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluate the overall presentation of the financial statements.
 Conclude whether, in our judgment, there are conditions or events, considered in the aggregate, that raise substantial doubt about the City’s ability to continue as a going concern for a reasonable period of time.

We are required to communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit, significant audit findings, and certain internal control–related matters that we identified during the audit.

Required Supplementary Information
Accounting principles generally accepted in the United States of America require that the management’s discussion and analysis, and schedules as listed in the table of contents be presented to supplement the basic financial statements. Such information is the responsibility of management and, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. We have applied certain limited procedures to the required supplementary information in accordance with auditing standards generally accepted in the

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-3-
United States of America, which consisted of inquiries of management about the methods of preparing the information and comparing the information for consistency with management’s responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We do not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance
Supplementary Information
Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise the City’s basic financial statements. The combining and individual nonmajor fund financial statements, and the budgetary comparison schedules are presented for purposes of additional analysis and are not a required part of the basic financial statements.

The combining nonmajor fund financial statements and the budgetary comparison schedules are the responsibility of management and were derived from and relates directly to the underlying accounting and other records used to prepare the basic financial statements. Such information has been subjected to the auditing procedures applied in the audit of the basic financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the basic financial statements or to the basic financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, the information contain therein is fairly stated, in all material respects, in relation to the basic financial statements as a whole.

Other Information
Management is responsible for the other information included in the annual report. The other information comprises the introductory and statistical sections but does not include the financial statements and our auditor’s report thereon. Our opinions on the financial statements do not cover the other information, and we do not express an opinion or any form of assurance thereon. In connection with our audit of the financial statements, our responsibility is to read the other information and consider whether a material inconsistency exists between the other information and the financial statements, or the other information otherwise appears to be materially misstated. If, based on the work performed, we conclude that an uncorrected material misstatement of the other information exists, we are required to describe it in our report.

Other Reporting Required by Government Auditing Standards In accordance with Government Auditing Standards, we have also issued our report dated December 14, 2022, on our consideration of the City’s internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements and other matters. The purpose of that report is solely to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on the effectiveness of internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the City’s internal control over financial reporting and compliance.

San Bernardino, California
December 14, 2022

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City of Yorba Linda
Management’s Discussion and Analysis (Required Supplementary InformationUnaudited) For the Fiscal Year Ended June 30, 2022
-4-
As management of the City of Yorba Linda (“City”), we offer readers this narrative overview and analysis of the financial activities of the City for the fiscal year ended June 30, 2022. We encourage readers to consider the information presented here in conjunction with additional information that we have furnished in our letter of transmittal.

Financial Highlights
 The total revenues and other financing sources from all sources totaled $87,102,146.  The total cost of all City programs totaled $67,363,819.  The assets and deferred outflows of the City exceeded its liabilities and deferred inflows at the close of the fiscal year by $547,014,440 (net position).  As of the close of the current fiscal year, the City’s governmental funds reported combined ending fund balances of $127,747,421, an increase of $3,631,862 in comparison with the prior year. Approximately $8.4 million of the $127.7 million is available for spending at the City’s discretion.
 At the end of the current fiscal year, unassigned fund balance for the General Fund was $8.7 million or 19.5% of the amount of General Fund expenditures. The General Fund unassigned balance of $8.7 million is in addition to $21.1 million operating reserve as established by City Council resolution.

Overview of the Financial Statements
This discussion and analysis are intended to serve as an introduction to the City’s basic financial statements. The City’s basic financial statements consist of three components: (1) government-wide financial statements, (2) fund financial statements, and (3) the notes to the financial statements. This report also includes supplementary information intended to furnish additional detail to support the basic financial statements themselves.

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

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

The statement of activities presents information showing how the City’s net position changed during the most recent fiscal year. All changes in net position are reported as soon as the underlying event giving rise to the change occurs, regardless of the timing of related cash flows.

Thus, revenues and expenses are reported for some items that will only result in cash flows in future fiscal periods (e.g., uncollected taxes and earned but unused vacation leave).

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City of Yorba Linda
Management’s Discussion and Analysis (Required Supplementary InformationUnaudited) For the Fiscal Year Ended June 30, 2022
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Both of the government-wide financial statements distinguish functions of the City that are principally supported by taxes and intergovernmental revenues (governmental activities) from other functions that are intended to recover all or a significant portion of their costs through user fees and charges (business-type activities). The governmental activities of the City include general government, public safety, community development, parks and recreation, library and public works. The business-type activities of the City include the Black Gold Golf Course.

The government-wide financial statements include not only the City itself (known as the primary government), but also two blended component units, the Yorba Linda Municipal Financing Authority (MFA) and the Yorba Linda Housing Authority. Although legally separate, these entities function for all practical purposes as departments of the City and therefore have been blended as part of the primary government. The Successor Agency to the Yorba Linda Redevelopment Agency (Successor Agency) is also included as a private-purpose trust fund since it would be misleading to exclude the Successor Agency due to the nature and significance of the relationship between the City and the Successor Agency. The activity of the Successor Agency is reported with the City’s fiduciary funds, which are not included in the government-wide statements, since the resources of those funds are not available to support the City’s own programs.

Fund Financial Statements. A fund is a grouping of related accounts that is used to maintain control over resources that have been segregated for specific activities or objectives. The City, like other state and local governments, uses fund accounting to ensure and demonstrate compliance with finance-related legal requirements. All the funds of the City can be divided into three categories: governmental funds, proprietary funds and fiduciary funds.

Governmental Funds. Governmental funds are used to account for essentially the same functions reported as governmental activities in the government-wide financial statements.

However, unlike the government- wide financial statements, governmental fund financial statements focus on near-term inflows and outflows of spendable resources, as well as on balances of spendable resources available at the end of the fiscal year. Such information may be useful in assessing a government’s the near-term financing requirements.

Because the focus of governmental funds is narrower than that of the government-wide financial statements, it is useful to compare the information presented for governmental funds with similar information presented for governmental activities in the government-wide financial statements.

By doing so, readers may better understand the long-term impacts of the City’s near-term financing decisions. Both the governmental fund balance sheet and the governmental fund statement of revenues, expenditures and changes in fund balances provide a reconciliation to facilitate this comparison between governmental funds and governmental activities.

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City of Yorba Linda
Management’s Discussion and Analysis (Required Supplementary InformationUnaudited) For the Fiscal Year Ended June 30, 2022
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The City maintains twenty-three individual governmental funds. Information is presented separately in the governmental fund balance sheet and in the governmental fund statement of revenues, expenditures and changes in fund balance for the General Fund, the American Rescue Plan Act (ARPA) Fund, the Affordable Housing Fund, the Miscellaneous Grants Fund, the Public Library Fund, the Landscape Maintenance Assessment District Fund and the Capital Improvements Fund, which are considered to be major funds. Data from the other sixteen governmental funds are combined into a single aggregated presentation. Individual fund data for each of these nonmajor governmental funds is provided in the form of combining statements in the combining and individual fund statements and schedules section of this report.

The City of Yorba Linda adopts an annual appropriated budget for its General Fund, major Special Revenue Funds and Capital Project Funds. Budgetary comparison statements have been provided for these funds to demonstrate compliance with this budget.

Proprietary Funds. The City maintains one Enterprise Fund. Enterprise funds are used to report the same functions presented as business-type activities in the government-wide financial statements. The City uses an enterprise fund to account for the Black Gold Golf Course.

Proprietary funds provide the same type of information as the government-wide financial statements, only in more detail.

Fiduciary Funds. Fiduciary funds are used to account for resources held for the benefit of parties outside the government. Fiduciary funds are not reported in the government-wide financial statements because the resources of those funds are not available to support the City’s own programs. The accounting used for fiduciary funds is much like that used for proprietary funds.

Notes to the Financial Statements. The notes provide additional information that is necessary to acquire a full understanding of the data provided in the government-wide and fund financial statements.

Required Supplementary Information. The Required Supplementary Information provides additional information that is useful to users of the financial statements, including budgetary comparison schedules for the Governmental Funds, information regarding reporting of infrastructure asset values, and certain additional information regarding the City’s pension and other post-employment benefits liabilities.

Combining statements. The combining statements referred to earlier in connection with nonmajor governmental funds are presented immediately following the notes.

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City of Yorba Linda
Management’s Discussion and Analysis (Required Supplementary InformationUnaudited) For the Fiscal Year Ended June 30, 2022
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GOVERNMENT-WIDE FINANCIAL ANALYSIS
As noted earlier, net position over time may serve as a useful indicator of a government’s financial position. The City of Yorba Linda’s assets and deferred outflows exceeded liabilities and deferred outflows by $547,014,440 at the close of 2022.

CITY OF YORBA LINDA
Statement of Net Position
Governmental Activities Business-type Activities Total
2022 2021 2022 2021 2022 2021
Current and other assets 137,664,633 $ 135,764,942 $ (29,111) $ (1,696,948) $ 137,635,522 $ 134,067,994 $ Capital assets, net 452,103,089 446,948,593 22,802,450 23,039,783 474,905,539 469,988,376 Total assets 589,767,722 582,713,535 22,773,339 21,342,835 612,541,061 604,056,370 Deferred outflows of resources 4,147,291 5,017,793 - - 4,147,291 5,017,793 Current liabilities 7,710,621 9,727,137 1,141,379 679,734 8,852,000 10,406,871 Noncurrent liabilities
Long-term liabilities 2,564,226 2,399,305 1,125,938 - 3,690,164 2,399,305 Lease Revenue Financings 14,119,588 22,463,372 - - 14,119,588 22,463,372 Net OPEB obligation 15,396,297 14,625,902 - - 15,396,297 14,625,902 Net pension liability 13,482,230 22,596,356 - - 13,482,230 22,596,356 Total liabilities 53,272,962 71,812,072 2,267,317 679,734 55,540,279 72,491,806 Deferred inflows of resources 14,133,633 9,306,244 - - 14,133,633 9,306,244 Net position:

Net investment in capital assets 437,983,501 424,485,221 21,676,512 23,039,783 459,660,013 447,525,004 Restricted 85,472,395 87,558,787 - - 85,472,395 87,558,787 Unrestricted 3,052,522 (5,430,996) (1,170,490) (2,376,682) 1,882,032 (7,807,678) Total net position 526,508,418 $ 506,613,012 $ 20,506,022 $ 20,663,101 $ 547,014,440 $ 527,276,113 $ The largest portion of the City’s net position (84.0%) is its investment in capital assets (e.g., land, buildings, infrastructure, machinery, equipment and construction in progress) less the related outstanding debt used to acquire those assets. The City uses these capital assets to provide service to its citizens; consequently, these assets are not available for future spending.

Although the City’s investment in capital assets is reported net of related debt, it should be noted that the resources needed to repay this debt must be provided by other sources, since the capital assets themselves cannot be used to liquidate these liabilities. The portion of net position invested in capital assets decreased by $12.1 million versus the prior year, which was primarily due to the sale of the West Bastanchury property.

An additional portion of the City’s net position, $85,472,395 represents resources that are subject to external restrictions on how they may be used. As of the end of the fiscal year, the City’s unrestricted net position was $1,882,032.

The City’s net position increased by $19.7 million from the prior fiscal year. The reasons for this overall increase are discussed in the following sections for governmental activities and business-type activities.

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City of Yorba Linda
Management’s Discussion and Analysis (Required Supplementary InformationUnaudited) For the Fiscal Year Ended June 30, 2022
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Governmental Activities. Governmental activities increased the City’s net position by $19.9 million (3.9%). Key elements of this year’s governmental activity are as follows:

Revenues – In the Statement of Activities, the City’s total governmental revenues were $78.0 million which is an increase of $13.1 million (20.2%). The following are highlights of some of the major differences:
 Property Tax/Special Assessment revenue was up by $1.2 million due to continued growth in assessed valuation and residential development in the City.  Sales tax revenue saw a substantial increase of $1.3 million over last year. Consumer spending was up, despite record high inflation.
 Investment income was lower by $2.3 million. This is net of a $3.0 million market value adjustment which reflects the unrealized loss on the investment portfolio. The rate of return on the City’s portfolio at June 30, 2022 was 1.13% versus 1.14% at June 30, 2021.
 The gain on the sale of property increased by $6.6 million and is related to the sale of the West Bastanchury property.

Expenses – This year's total governmental expense for the City totaled $58.1 million which is approximately $8.5 million, or 17.1% higher than the previous fiscal year. The changes in the various categories are as follows:
 There was an increase in General Government expenses of approximately $1.1 million this year.
 There was an increase in Public Safety expenses of approximately $1.4 million this year.  There was an increase in Parks & Recreation expenses of $4.8 million due to the ongoing construction of Adventure Playground.

Business-Type Activities. Business-type activities decreased the City’s net position by $157,000 (0.8%). Key elements of this year’s activity are as follows:

Revenues – Revenues increased by $2.6 million, primarily due to the continuing popularity of golf which spiked during the COVID-19 pandemic.

Expenses – Expenses also increased by $2.6 million.

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City of Yorba Linda
Management’s Discussion and Analysis (Required Supplementary InformationUnaudited) For the Fiscal Year Ended June 30, 2022
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A condensed summary of activities for the period ended June 30, 2022, and the prior fiscal year is illustrated in the table below.

CITY OF YORBA LINDA
Changes in Net Position
Governmental Activities Business-type Activities Total
2022 2021 2022 2021 2022 2021
Revenues
Program revenues:

Charges for services 13,317,283 $ 3,460,321 $ 9,138,075 $ 6,526,689 $ 22,455,358 $ 9,987,010 $ Operating contributions and grants 5,361,712 3,474,747 - - 5,361,712 3,474,747 Capital contributions and grants 6,921,650 5,418,822 - - 6,921,650 5,418,822 General revenues:

Taxes:

Property taxes 30,699,489 29,540,612 - - 30,699,489 29,540,612 Sales taxes 8,936,655 7,595,867 - - 8,936,655 7,595,867 Franchise taxes 2,265,614 2,172,656 - - 2,265,614 2,172,656 Transient occupancy taxes 497,046 311,017 - - 497,046 311,017 Business license taxes 385,104 487,243 - - 385,104 487,243 Other taxes 950,139 891,240 - - 950,139 891,240
Motor vehicle in lieu - unrestricted 81,515 50,350 - - 81,515 50,350 Investment income (1,594,916) 718,564 (32,806) 43,292 (1,627,722) 761,856 Gain on sale of property 9,950,427 3,363,548 - 9,301 9,950,427 3,372,849 Other taxes 225,159 267,470 - - 225,159 267,470
Total revenues 77,996,877 57,752,457 9,105,269 6,579,282 87,102,146 64,331,739 Expenses
General government 10,455,564 9,360,113 - - 10,455,564 9,360,113 Public safety 13,188,544 11,755,722 - - 13,188,544 11,755,722 Community development 3,412,017 2,705,644 - - 3,412,017 2,705,644 Parks and recreation 11,422,317 6,623,647 - - 11,422,317 6,623,647 Library 5,169,332 4,780,791 - - 5,169,332 4,780,791
Public works 14,175,743 14,300,587 - - 14,175,743 14,300,587 Interest on long-term debt 277,954 108,271 - - 277,954 108,271 Golf - - 9,262,348 6,695,753 9,262,348 6,695,753
Total expenses 58,101,471 49,634,775 9,262,348 6,695,753 67,363,819 56,330,528 Change in net position 19,895,406 15,237,139 (157,079) (116,471) 19,738,327 15,120,668 Net position, beginning 506,613,012 491,375,873 20,663,101 20,779,572 527,276,113 512,155,445 Net position, ending 526,508,418 $ 506,613,012 $ 20,506,022 $ 20,663,101 $ 547,014,440 $ 527,276,113 $

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City of Yorba Linda
Management’s Discussion and Analysis (Required Supplementary InformationUnaudited) For the Fiscal Year Ended June 30, 2022
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The chart on the following page presents the cost of each of the City’s six governmental fund functions (along with interest on long term debt), as well as their respective program revenues. $‐
$2,000,000
$4,000,000
$6,000,000
$8,000,000
$10,000,000
$12,000,000
$14,000,000
$16,000,000
General
Government
Public Safety Community
Development
Parks and
Recreation
Library Public Works Interest on
Long‐Term
Debt
Expenses and ProgramRevenues ‐ Governmental Activities
2021 Expenses 2022 Expenses 2021 Program Revenues 2022 Program Revenues FINANCIAL ANALYSIS OF THE CITY’S FUNDS
The City uses fund accounting to ensure and demonstrate compliance with finance-related legal requirements.

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

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City of Yorba Linda
Management’s Discussion and Analysis (Required Supplementary InformationUnaudited) For the Fiscal Year Ended June 30, 2022
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The balance sheet for the City’s General Fund and Other Governmental Funds in the aggregate for the period ended June 30, 2022, and the prior fiscal year is illustrated in the table below.

General Fund Other Governmental Funds Total
2022 2021 2022 2021 2022 2021
Total assets 46,655,085 $ 40,776,535 $ 91,521,177 $ 95,919,460 $ 138,176,262 $ 136,695,995 $ Total liabilities 2,846,488 $ 3,254,822 $ 5,283,613 $ 7,228,754 $ 8,130,101 $ 10,483,576 $ Deferred inflows of resources 1,202,946 340,926 1,095,794 1,755,934 2,298,740 2,096,860 Fund balances:

Nonspendable 33,115 627,888 - 4,611 33,115 632,499
Restricted - - 85,472,395 87,730,127 85,472,395 87,730,127 Committed:

Operating revenues 21,087,733 19,822,000 - - 21,087,733 19,822,000 Special reserves 10,761,876 11,891,494 - - 10,761,876 11,891,494 Assigned 2,024,793 1,102,561 - - 2,024,793 1,102,561
Unassigned 8,698,134 3,736,844 (330,625) (799,966) 8,367,509 2,936,878 Total fund balance 42,605,651 37,180,787 85,141,770 86,934,772 127,747,421 124,115,559 Total liabilities, deferred inflows and
fund balances 46,655,085 $ 40,776,535 $ 91,521,177 $ 95,919,460 $ 138,176,262 $ 136,695,995 $ At June 30, 2022, the City’s governmental funds reported combined fund balances of $127,747,421, an increase of $3,631,862 compared to the prior year. Of this amount, $8,367,509 or 6.6% constitutes unassigned fund balance, which is available for spending at the government’s discretion. The remainder of the fund balance is either nonspendable, restricted, committed or assigned to indicate that it is (1) not in spendable form, $33,115; (2) restricted for particular purposes, $85,472,395; (3) committed for particular purposes, $31,849,609; or (4) assigned for particular purposes, $2,024,793.

The General Fund is the chief operating fund of the City. At the end of the current fiscal year, total fund balance in the General Fund was $42,605,651 which is an increase of $5,424,864 or

14.6% over last year. Unassigned fund balance of the General Fund was $8,698,134. As a measure of the General Fund’s liquidity, it may be useful to compare both unassigned fund balance and total fund balance to total General Fund expenditures. Unassigned fund balance represents 19.5% of total General Fund expenditures.

Other governmental funds realized a decrease in fund balance of $1,793,002 (2.1%). While variances between years exist for the various other governmental funds, the net decrease was primarily attributable to the expenditures for the construction of Adventure Playground offset by an increase in the Affordable Housing, Library and LMAD Funds.

Proprietary Funds. The City’s proprietary funds provide the same type of information found in the business-type activities portion of the government-wide financial statements, but in more detail.

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City of Yorba Linda
Management’s Discussion and Analysis (Required Supplementary InformationUnaudited) For the Fiscal Year Ended June 30, 2022
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Unrestricted net position of the Black Gold Golf Course Fund as of June 30, 2022, totaled negative $1,170,490, a decrease in the negative unrestricted net position in the amount of $1,206,192. This negative net position is primarily due to an advance due to the Master Plan of Drainage Fund which is to be paid back over a period of ten years. More information may be found in Note 6 to the basic financial statements.

Black Gold Golf Course Fund saw an increase in operating revenue of $2.6 million which was due to the continued popularity of golf. Expenses increased $2.6 million over the previous year.

GENERAL FUND BUDGETARY HIGHLIGHTS
The table below provides a comparison of the original adopted budget for the City’s General Fund versus the final budget and actual amounts expended during fiscal year 2022.

Original Final Actual Variance w/
Budget Budget Amounts Final Budget
Revenues
Taxes $ 34,970,268 33,916,418 $ 35,346,788 $ 376,520 $
Other revenues 7,726,941 6,884,837 6,283,301 (1,443,640) Total revenues 42,697,209 40,801,255 41,630,089 (1,067,120) Expenditures
Administration 8,163,900 7,642,367 7,298,514 865,386
City Attorney 766,066 650,000 766,066 -
Finance 1,345,490 1,200,980 1,283,372 62,118
Public safety 13,160,617 13,137,917 10,068,075 3,092,542 Community development 4,066,190 3,496,623 3,646,948 419,242 Parks and recreation 8,079,425 7,727,963 7,805,197 274,228 Public works 6,053,832 5,563,132 5,311,119 742,713
Capital outlay 1,064,980 530,376 553,459 511,521
Debt Service:

Principal retirement 7,611,000 179,620 7,611,000 -
Interest 279,451 - 277,954 1,497
Total expenditures 50,590,951 40,128,978 44,621,704 5,969,247 Excess of revenues over expenditures (7,893,742) 672,277 (2,991,615) 4,902,127 Other financing sources
Transfers in 6,354,888 520,937 640,136 5,714,752
Transfers out (8,647,370) (972,632) (2,380,850) (6,266,520) Proceeds on sale of assets and land 27,000 10,000 10,157,193 (10,130,193) Total other financing sources (2,265,482) (441,695) 8,416,479 (10,681,961) Net change in fund balances (10,159,224) 230,582 5,424,864 15,584,088 Fund balance at beginning of fiscal year 37,180,787 37,180,787 37,180,787 - Fund balance at end of fiscal year $ 27,021,563 37,411,369 $ 42,605,651 $ 15,584,088 $

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City of Yorba Linda
Management’s Discussion and Analysis (Required Supplementary InformationUnaudited) For the Fiscal Year Ended June 30, 2022
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Original revenue budget projections were increased by $1,895,954 during the year. The actual revenue came in lower than anticipated at $41,630,089. Original expenditure budget projections were increased by $10,461,973 during the year. The actual expenditures came in lower than the final budget by $5,969,247. The final budget differed from the original budget for the following reasons:
 The budget for Taxes was increased due to higher-than-expected sales, property transfer, and transient occupancy tax revenue as compared to original projections.  Other revenues were adjusted upward due to higher than anticipated revenue from building permit revenue, facility rental and miscellaneous reimbursements.  The increase in the budget for Administration was primarily related to an additional payment sent to CalPERS to reduce the City’s unfunded pension liability and a deposit into the City’s OPEB trust with CalPERS.
 The increase in the budget for Community Development was primarily the result of the additional consultant costs related to the Housing Element as well as plan check services.
 The increase in the budget for Public Works is related to temporary inspector costs, street marking and signs and erosion control.
 The increase in the debt service costs is due to the payoff of the Cultural Arts Center loan.

CAPITAL ASSETS AND LONG-TERM LIABILITIES
Capital Assets. The City’s investment in capital assets for its governmental and business-type activities as of June 30, 2022, amounts to $474,905,539 (net of accumulated depreciation). This investment in capital assets includes land, buildings, machinery, equipment, vehicles, infrastructure and construction in progress. The total increase in capital assets for the current fiscal year was $4,917,163. This increase was primarily due to the construction in progress costs related to Adventure Playground as well as routine smaller capital projects such as street projects and park improvements offset by depreciation expense.

The table below summaries the current capital assets held by the City as of June 30, 2022, as compared to the prior fiscal year.

City of Yorba Linda's Capital Assets (net of depreciation) Governmental Activities Business-Type Activities Total
2022 2021 2022 2021 2022 2021
Land $ 34,750,068 34,543,302 $ 12,721,948 $ 12,721,948 $ 47,265,250 $ 47,472,016 $ Street pavement infrastructure 200,603,744 200,603,744 - 9,456 200,603,744 200,613,200 Construction in progress 4,145,413 10,069,477 - - 10,069,477 4,145,413 Buildings and improvements 92,576,083 90,796,441 9,202,141 9,597,245 99,998,582 102,173,328 Machinery and equipment 2,694,150 2,523,961 878,361 711,134 3,402,322 3,405,284 Motor vehicles 333,149 352,736 - - 352,736 333,149
Other infrastructure 111,845,986 113,213,428 - - 113,213,428 111,845,986 Totals $ 446,948,593 452,103,089 $ 22,802,450 $ 23,039,783 $ 474,905,539 $ 469,988,376 $

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City of Yorba Linda
Management’s Discussion and Analysis (Required Supplementary InformationUnaudited) For the Fiscal Year Ended June 30, 2022
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The City of Yorba Linda elected to use the modified approach in reporting their streets and roads network. Under the modified approach, infrastructure assets that are part of a network or subsystem of a network are not required to be depreciated if certain requirements are met, which are disclosed in the accompanying Basic Financial Statements and Required Supplementary Information. The City Management, in consultation with the Public Works Department, has established the Orange County Transportation Authority’s (OCTA) standard for receiving competitive grant funding of a PCI of 75 as the condition level against which the City’s current PCI should be measured.

Actual Assessed Minimum Condition
Condition Level Level
Overall Pavement Network 79 75
Under the modified approach, GASB Statement No. 34 requires that condition assessments be performed every three years. Last completed in June 2022, the City traditionally performs an assessment every two years. Additional information on the City’s capital assets can be found in note 4 to the basic financial statements.

Long-term Liabilities. At the end of the current fiscal year, the City’s total long-term debt totaled $46,688,279. The following table summarizes the current long-term liabilities of the City as of June 30, 2022, as compared to the prior fiscal year.

City of Yorba Linda's Outstanding Debt
Governmental Activities Business-Type Activities Total
2022 2021 2022 2021 2022 2021
Net pension liability $ 22,596,356 13,482,230 $ - $ - $ 13,482,230 $ 22,596,356 $ Other post-employment benefits 14,625,902 15,396,297 - - 15,396,297 14,625,902 Lease Revenue Financings1 22,463,372 14,119,588 - - 14,119,588 22,463,372 Leases - - 1,125,938 - 1,125,938 -
Claims and judgments 967,413 980,871 - - 980,871 967,413 Compensated absences 1,431,892 1,583,355 - - 1,583,355 1,431,892 Total Long-Term Liabilities $ 62,084,935 45,562,341 $ 1,125,938 $ - $ 46,688,279 $ 62,084,935 $ 1 Amount includes an unamortized bond premium
At the end of fiscal year 2022, the City’s long-term liabilities was primarily comprised of a net pension liability of $13,482,230 and a net OPEB obligation related to medical insurance provided to retirees of $15,396,297. The pension liability decreased dramatically due to record investment returns during the measurement period as well as changes to the CalPERS actuarial assumptions. In the case of the net OPEB liability, the increase was the result of increased interest costs as well as changes in actuarial assumptions, offset by increased deposits in the City’s OPEB trust. A second tier of OPEB benefits and the deposits to the OPEB trust were implemented by the City Council in 2017 in order to reduce the City’s future exposure to OPEB costs and begin to prefund the net OPEB obligation through trust fund contributions.

The current CalPERS rates charged to the City generally amortize the City’s net pension liability over a period of 30 years, while in 2017 the City Council approved a policy to make additional elective contributions to CalPERS in order to mirror a 20-year amortization in years when the funds are available.

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Contributions have been made in each of the prior five fiscal years. It is anticipated that the City will make another additional contribution during the current fiscal year. While this change is expected to decrease the City’s net pension liability substantially over time, changes to the CalPERS actuarial assumptions that have, among other recent changes, lowered the projection of future investment earnings, have mitigated the degree to which this impact has been realized to date.

Historically, the City has had no outstanding General Fund bonds or other external debt. In 2019, the City issued revenue bonds to fund a portion of the construction costs for the City’s new Public Library facility. However, the bonds will be repaid from the restricted property tax revenues of the Public Library Fund and not the General Fund. In 2020, the City entered into a debt transaction with Sterling National Bank to finance a portion of the construction costs for the City’s new Cultural Arts Center facility. The project was intended to be funded from the proceeds of the sale of the lower portion of the City’s West Bastanchury property to a private real estate developer. However, due to the COVID-19 pandemic the sale was delayed. As a result, the City issued the debt to complete the project. During the current fiscal year, the West Bastanchury property was sold, and the debt has been repaid in full. The Successor Agency to the City’s former Redevelopment Agency also has tax allocation bonds outstanding, but these debts are not reported in the City’s government-wide financial statements because they are contained in a private purpose trust fund.

In November 2021 Black Gold Golf Course entered into a lease financing agreement with Zions Bancorporation for the purchase of groundskeeping equipment, mowing vehicles and equipment and a clubhouse transportation vehicle. The balance of this lease at June 30, 2022 was $1,125,938.

The City’s compensated absences liability relates to accrued but as yet unutilized vacation and sick leave balances of employees, and the claims and judgments liability relates to incurred but as yet unpaid liability and workers’ compensation claims. The increase of $151,463 in the compensated absences liability is the result of routine changes to accrued leave balances.

There has been no significant change in the claims and judgments liability. This liability is for anticipated future pay-as-you-go payments to the City of Brea for workers compensation claims expenses from claims incurred the period during which the City of Brea provided Police Services to the City, which ended in 2012 when the City contracted with the County of Orange for these services.

More detail on the City’s long-term liabilities can be found in Notes 8, 10, and 11 to the financial statements.

ECONOMIC FACTORS AND NEXT YEAR’S BUDGET
The City has experienced strong growth in property tax and sales tax revenues in recent years.

The growth in these revenue sources is expected to continue in the year ahead, albeit at a slower pace than was seen during the post-COVID recovery. Consistent with past practice, the City will continue to budget conservatively and utilize any new revenues prudently to address long-term liabilities, unfunded needs, and targeted increases in service levels and programPage 127 of 539 City of Yorba Linda
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-16-
related spending. The budget for fiscal year 2022/23 remains balanced, with General Fund expenditures and transfers out totaling $46.1 million with a $1.0 million budget surplus projected.

While the City is currently in sound financial shape, long-term liabilities and unfunded needs continue to be a focus of the City Council. During the prior Ten-Year Budget process the City Council endorsed a strategy to begin to address the City’s unfunded pension and OPEB liabilities as well as other unfunded needs such as full funding for the rehabilitation of existing city infrastructure and facilities. The City is now making contributions to special reserves to fund required rehabilitation of existing city infrastructure and facilities, mirroring a 20-year amortization of its unfunded pension liability in lieu of the default CalPERS 30-year amortization through elective contributions to CalPERS, and making contributions to an OPEB trust with CalPERS to offset its unfunded OPEB liability. The American Rescue Plan Act was passed during FY 2020/21 which delivered $350 billion to state, local and Tribal governments across the country to support the response to and recover from the COVID-19 public health emergency. The City received a total of $6.2 million over the last two fiscal years. These funds were used to offset public safety costs and has been earmarked to partially fund the annual street pavement project. With these enhancements to the City’s already conservative and sound financial management, the City will remain in good financial condition throughout the fiscal year and in the future, with limited General Fund debt and one of the strongest General Fund budget reserves in Orange County.

REQUESTING ADDITIONAL FINANCIAL INFORMATION
This financial report is designed to provide the City of Yorba Linda’s citizens, customers, and creditors with a general overview of the City’s finances and to illustrate the City’s accountability for the money that it receives. If you have questions about this report or need additional financial information, please contact the City’s Finance Department at 4845 Casa Loma Avenue, Yorba Linda, California 92886 or at (714) 961- 7100.

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BASIC FINANCIAL STATEMENTS

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City of Yorba Linda
Statement of Net Position
June 30, 2022
The accompanying notes are an integral part of these financial statements. -17-
Primary Government
Governmental Business-Type
Activities Activities Total
Assets:

Pooled cash and investments $ 1,595,360 79,971,477 $ 81,566,837 $ Receivables:

Accounts 1,840 872,461 874,301
Taxes - 388,100 388,100
Notes and loans - 46,949,332 46,949,332
Accrued interest - 199,282 199,282
Leases 958,040 958,040
Internal balances (1,840,000) 1,840,000 -
Prepaid costs - 33,115 33,115
Due from other governments - 3,852,795 3,852,795
Inventories 213,689 - 213,689
Land held for resale - 2,600,000 2,600,000
Restricted Asset:

Cash and investments with fiscal agents - 31 31
Capital assets, not being depreciated 12,721,948 245,216,523 257,938,471 Capital assets, net of accumulated depreciation 10,080,502 206,886,566 216,967,068 Total assets 22,773,339 589,767,722 612,541,061
Deferred outflows of resources:

Deferred outflows related to pension - 2,971,094 2,971,094 Deferred outflows related to OPEB - 1,176,197 1,176,197 Total deferred outflows of resources - 4,147,291 4,147,291 Total assets and deferred outflows of resources 22,773,339 593,915,013 616,688,352 Liabilities:

Accounts payable 79,616 4,588,494 4,668,110
Accrued liabilities 673,404 329,978 1,003,382
Accrued interest payable - 92,149 92,149
Unearned revenue 378,359 2,700,000 3,078,359
Deposits payable 10,000 - 10,000
Noncurrent liabilities:

Due within one year
Long term liabilities 244,522 570,000 814,522
Claims and judgements - 366,202 366,202
Compensated absences - 870,545 870,545
Due in more than one year
Long term liabilities 881,416 13,549,588 14,431,004
Claims and judgements - 614,669 614,669
Compensated absences - 712,810 712,810
Net pension liability - 13,482,230 13,482,230
Net OPEB liability - 15,396,297 15,396,297
Total liabilities 2,267,317 53,272,962 55,540,279
Deferred inflows of resources:

Leases - 933,671 933,671
Deferred inflows related to pension - 6,695,679 6,695,679 Deferred inflows related to OPEB - 6,504,283 6,504,283
Total deferred inflows of resources - 14,133,633 14,133,633 Total liabilities and deferred inflows of resources 2,267,317 67,406,595 69,673,912 Net position:

Net investment in capital assets 21,676,512 437,983,501 459,660,013 Restricted for:

General government - 231,620 231,620
Parks and recreation - 2,018,690 2,018,690
Public works - 27,116,503 27,116,503
Library - 4,686,170 4,686,170
Low and moderate housing - 51,419,412 51,419,412
Unrestricted (deficit) (1,170,490) 3,052,522 1,882,032
Total net position $ 20,506,022 526,508,418 $ 547,014,440 $

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City of Yorba Linda
Statement of Activities For the Fiscal Year Ended June 30, 2022 The accompanying notes are an integral part of these financial statements. -18-
Net (Expense) Revenues and
Program Revenues Changes in Net Position
Operating Capital
Charges for Contributions Contributions Governmental Business-Type Functions/programs Expenses Services and Grants and Grants Activities Activities Total Governmental activities:

General government 10,455,564 $ 7,662,179 $ 1,768,652 $ - $ (1,024,733) $ - $ (1,024,733) $ Public safety 13,188,544 90,709 2,941,169 - (10,156,666) - (10,156,666) Community development 3,412,017 2,600,154 130,159 - (681,704) - (681,704)Parks and recreation 11,422,317 2,441,850 495,886 1,563,827 (6,920,754) - (6,920,754)Library 5,169,332 176,212 25,846 - (4,967,274) - (4,967,274)Public works 14,175,743 346,179 - 5,357,823 (8,471,741) - (8,471,741)Interest on long-term debt 277,954 - - - (277,954) - (277,954) Total governmental activities 13,317,283 58,101,471 5,361,712 6,921,650 (32,500,826) - (32,500,826) Business-type activities:

Black Gold Golf Course 9,262,348 9,138,075 - - - (124,273) (124,273) Total business-type activities 9,138,075 9,262,348 - - - (124,273) (124,273) Total $ 22,455,358 67,363,819 $ 5,361,712 $ 6,921,650 $ (32,500,826) (124,273) (32,625,099) General revenues:

Taxes:

Property taxes, levied for general purpose 30,699,489 - 30,699,489 Sales taxes 8,936,655 - 8,936,655
Franchise taxes 2,265,614 - 2,265,614
Transient occupancy taxes 497,046 - 497,046
Business licenses taxes 385,104 - 385,104
Other taxes 950,139 - 950,139
Motor vehicle in lieu - unrestricted 81,515 - 81,515Investment income (1,594,916) (32,806) (1,627,722)Gain on sale of property 9,950,427 - 9,950,427Other 225,159 - 225,159 Total general revenues (32,806) 52,396,232 52,363,426
Change in net position 19,895,406 (157,079) 19,738,327
Net position at beginning of fiscal year 506,613,012 20,663,101 527,276,113Net position at end of fiscal year $ 20,506,022 526,508,418 $ 547,014,440 $

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City of Yorba Linda
Balance Sheet
Governmental Funds
June 30, 2022
The accompanying notes are an integral part of these financial statements. -19-
Affordable Miscellaneous
General ARPA Housing Grants
Assets:

Pooled cash and investments 42,189,080 $ 2,700,000 $ 1,703,692 $ - $ Receivables:

Accounts 739,999 - 78,811 -
Taxes 197,883 - - -
Notes and loans - - 46,949,332 -
Accrued interest 86,655 - 6,510 -
Leases 958,040 - - -
Prepaid costs 33,115 - - -
Due from other governments 1,938,684 - - 1,111,200
Due from other funds 511,629 - - -
Advances to other funds - - - -
Land held for resale - - 2,600,000 -
Restricted Assets:

Cash and investments with fiscal agents - - - -
Total assets $ 2,700,000 46,655,085 $ 51,338,345 $ 1,111,200 $ Liabilities, deferred inflows of resources,
and fund balances:

Liabilities:

Accounts payable 2,559,432 $ - $ - $ - $
Accrued liabilities 287,056 - - -
Unearned revenues - 2,700,000 - -
Due to other funds - - - 346,531
Total liabilities 2,700,000 2,846,488 - 346,531
Deferred inflows of resources:

Unavailable revenues 269,275 - - 1,002,408
Leases 933,671 - - -
Total deferred inflows of resources - 1,202,946 - 1,002,408 Fund balances:

Nonspendable:

Prepaid costs 33,115 - - -
Restricted for:

General government - - - -
Parks and recreation - - - -
Public works - - - -
Library - - - -
Low and moderate housing - - 51,338,345 -
Committed:

Operating reserves 21,087,733 - - -
Special reserves 10,761,876 - - -
Assigned to:

Encumbrances 279,318 - - -
Budget carryovers 1,745,475 - - -
Unassigned (deficit) - 8,698,134 - (237,739)
Total fund balances (deficit) - 42,605,651 51,338,345 (237,739) Total liabilities, deferred inflows of
resources, and fund balances $ 2,700,000 46,655,085 $ 51,338,345 $ 1,111,200 $ Special Revenue Funds

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City of Yorba Linda
Balance Sheet
Governmental Funds
June 30, 2022
The accompanying notes are an integral part of these financial statements. -20-
Capital Projects
Fund
Landscape Total
Maintenance Nonmajor Total
Public Assessment Capital Governmental Governmental
Library District Improvements Funds Funds
$ 7,964,004 4,717,060 $ 1,145,918 $ 19,551,723 $ 79,971,477 $ 15,443 2,814 - 35,394 872,461
95,986 94,231 - - 388,100
- - - - 46,949,332
14,506 54,384 - 37,227 199,282
- - - - 958,040
- - - - 33,115
- 7,348 - 795,563 3,852,795
- - - - 511,629
- - - 1,840,000 1,840,000
- - - - 2,600,000
31 - - - 31
$ 8,089,939 4,875,868 $ 1,145,918 $ 22,259,907 $ 138,176,262 $ $ 703,531 157,979 $ 1,145,918 $ 21,634 $ 4,588,494 $
31,719 11,203 - - 329,978
- - - - 2,700,000
- - - 165,098 511,629
714,734 189,698 1,145,918 186,732 8,130,101
500 - - 92,886 1,365,069
- - - - 933,671
500 - - 92,886 2,298,740
- - - - 33,115
- - - 231,620 231,620
- - - 2,018,690 2,018,690
7,374,705 - - 19,741,798 27,116,503
- 4,686,170 - - 4,686,170
- - - 81,067 51,419,412
- - - - 21,087,733
- - - - 10,761,876
- - - - 279,318
- - - - 1,745,475
- - - (92,886) 8,367,509
7,374,705 4,686,170 - 21,980,289 127,747,421
$ 8,089,939 4,875,868 $ 1,145,918 $ 22,259,907 $ 138,176,262 $ Special Revenue Funds

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City of Yorba Linda
Reconciliation of the Balance Sheet of Governmental Funds to the Statement of Net Position
June 30, 2022
The accompanying notes are an integral part of these financial statements. -21-
Fund balances of governmental funds $ 127,747,421
452,103,089
Claims and judgments (980,871) $
Compensated absences (1,583,355)
Long-term debt (14,119,588)
Accrued interest on long-term debt (92,149)
Net OPEB obligation (15,396,297)
Net pension liability (13,482,230) (45,654,490)
1,365,069
Pension related deferred outflow of resources 2,971,094 OPEB related deferred outflows of resources 1,176,197
Pension related deferred inflows of resources (6,695,679) OPEB related deferred inflows of resources (6,504,283)
Net position of governmental activities $ 526,508,418
Revenues that do not meet the "availability" criteria for revenue recognition are deferred inflows of resources in the governmental funds.

Deferred outflows and inflows of resources related to pension and OPEB are not reported in the governement funds:

Amounts reported for governmental activities in the statement of net position are different because:

Capital assets net of accumulated depreciation used in governmental activities are not current financial resources and, therefore, are not reported in the governmental funds.

Noncurrent liabilities, as listed below, are not due and payable in the current period and therefore are not reported in the governmental funds:

Page 136 of 539 ends

Taxes 35,346,788 $ - $ - $ - $
Licenses and permits 2,502,333 - - -
Intergovernmental 116,301 3,505,112 - 807,281
Charges for services 4,408,727 - - -
Investment income (1,087,169) (10,265) 678,366 -
Fines and forfeitures 42,094 - - -
Developer participation - - - -
Miscellaneous 301,015 - - -
Total revenues 3,494,847 41,630,089 678,366 807,281
Expenditures:

Current:

General government 9,347,952 - - -
Public safety 10,068,075 3,066,477 - -
Community development 3,646,948 - - -
Parks and recreation 7,805,197 - - -
Library - - - -
Public works 5,311,119 - - -
Capital outlay - net current 553,459 - - -
Debt service:

Principal retirement 7,611,000 - - -
Interest 277,954 - - -
Total expenditures 3,066,477 44,621,704 - -
Excess (deficiency) of revenues
over (under) expenditures (2,991,615) 428,370 678,366 807,281 Other financing sources (uses):

Transfers in 640,136 - 119,616 -
Transfers out (2,380,850) (438,635) - (498,760)
Proceeds from sale of assets and land 10,157,193 - - -
Total other financing sources (uses) (438,635) 8,416,479 119,616 (498,760) Net change in fund balances 5,424,864 (10,265) 797,982 308,521 Fund balances (deficit) beginning of fiscal year 37,180,787 10,265 50,540,363 (546,260) Fund balances (deficit) end of fiscal year $ - 42,605,651 $ 51,338,345 $ (237,739) $ Special Revenue Funds

Page 137 of 539 ends

City of Yorba Linda
Statement of Revenues, Expenditures and Changes in Fund Balances of Governmental Funds
For the Fiscal Year Ended June 30, 2022
The accompanying notes are an integral part of these financial statements. -23-
Capital Projects
Fund
Landscape Total
Maintenance Nonmajor Total
Public Assessment Capital Governmental Governmental
Library District Improvements Funds Funds
$ 8,626,959 7,283,398 $ - $ 139,081 $ 51,396,226 $
- - - - 2,502,333
- 22,370 - 5,109,679 9,560,743
- 146,589 - - 4,555,316
(235,647) (164,864) - (547,254) (1,366,833)
- 29,623 - 48,615 120,332
- - - 1,702,646 1,702,646
3,476 2,987 - - 307,478
8,394,299 7,320,592 - 6,452,767 68,778,241
- - - 71,467 9,419,419
- - - - 13,134,552
- - - 230,159 3,877,107
- - - 205,432 8,010,629
- 5,787,704 - - 5,787,704
8,302,028 - - - 13,613,147
4,552 86,778 12,356,181 31,090 13,032,060
- 540,000 - - 8,151,000
- - - - 277,954
8,306,580 6,414,482 12,356,181 538,148 75,303,572
87,719 906,110 (12,356,181) 5,914,619 (6,525,331)
1,106,448 64,515 12,356,181 144,389 14,431,285
(587,029) (208,069) - (10,317,942) (14,431,285)
- - - - 10,157,193
519,419 (143,554) 12,356,181 (10,173,553) 10,157,193
607,138 762,556 - (4,258,934) 3,631,862
6,767,567 3,923,614 - 26,239,223 124,115,559
$ 7,374,705 4,686,170 $ - $ 21,980,289 $ 127,747,421 $
Special Revenue Funds

Page 138 of 539 ends

City of Yorba Linda
Reconciliation of the Statement of Revenues, Expenditures and Changes in Fund Balance of Governmental Funds to the Statement of Activities For the Fiscal Year Ended June 30, 2022
The accompanying notes are an integral part of these financial statements. -24-
Net changes in fund balances - total governmental funds $ 3,631,862 Capital outlay 11,638,873 $
Depreciation 5,154,496 (6,484,377)
Changes in accrued interest on long-term debt 82,466
Changes in claims and judgments obligation (13,458)
Changes in bond premium 192,784
Changes in compensated absence benefits, net (151,463) 110,329 8,151,000
(731,791)
1,211,052
2,368,458
Change in net position of governmental activities $ 19,895,406 Governmental funds recognize OPEB costs when employer contributions are made; however, in the statement of activities, OPEB costs are recognized on the accrual basis. This is the difference between accrual-basis OPEB costs and actual employer contributions.

Governmental funds recognize pension costs when employer contributions are made; however, in the statement of activities, pension costs are recognized on the accrual basis. This is the difference between accrual-basis pension costs and actual employer contributions.

Amounts reported for governmental activities in the statement of activities are different because:

Governmental funds report capital outlay as expenditures. However, in the statement of activities, the costs of those assets is allocated over their estimated useful lives as depreciation expense. This is the amount by which capital outlay exceeded depreciation in the current period.

Some expenses reported in the statement of activities do not require the use of current resources and therefore are not reported as expenditures in governmental funds. The following adjustments combine the net change of these liabilities:

Repayment of debt principal is an expenditure in the governmental funds, but the repayment reduces long-term liabilities in the statement of net position.

Revenues reported as unavailable revenue in the governmental funds. Amounts are not recorded as revenue under the modified accrual basis of accounting. This is the net change in unavailable revenue from the prior fiscal year.

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City of Yorba Linda
Statement of Net Position
Proprietary Funds
June 30, 2022
The accompanying notes are an integral part of these financial statements. -25-
Business-Type
Activities -
Enterprise Fund
Black
Gold Golf
Course
Assets:

Current:

Pooled cash and investments 1,595,360 $
Receivables 1,840
Inventories 213,689
Total current assets 1,810,889
Noncurrent:

Capital assets not being depreciated 12,721,948
Capital assets - net of accumulated depreciation 10,080,502 Total capital assets, net 22,802,450
Total noncurrent assets 22,802,450
Total assets 24,613,339
Liabilities:

Current:

Accounts payable 79,616
Accrued liabilities 673,404
Unearned revenues 378,359
Deposits payable 10,000
Advances from other funds 1,840,000
Loan payable 244,522
Total current liabilities 3,225,901
Noncurrent:

Loan payable 881,416
Total noncurrent liabilities 881,416
Total liabilities 4,107,317
Net position:

Net investment in capital assets 21,676,512
Unrestricted (1,170,490)
Total net position $ 20,506,022

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City of Yorba Linda
Statement of Revenues, Expenses and Changes in Fund Net Position Proprietary Funds
For the Fiscal Year Ended June 30, 2022
The accompanying notes are an integral part of these financial statements. -26-
Business-Type
Activities -
Enterprise Fund
Black
Gold Golf
Course
Operating revenues
Charges for services 9,138,075 $
Total operating revenues 9,138,075
Operating expenses:

Administration and general 7,476,161
Cost of sales and services 1,064,561
Depreciation expense 721,626
Total operating expenses 9,262,348
Operating (loss) (124,273)
Nonoperating revenue:

Investment income (32,806)
Total non-operating revenue (32,806)
Change in net position (157,079)
Net position at beginning of fiscal year 20,663,101
Net position at end of fiscal year $ 20,506,022

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City of Yorba Linda
Statement of Cash Flows
Proprietary Funds
For the Fiscal Year Ended June 30, 2022
The accompanying notes are an integral part of these financial statements. -27-
Business-Type
Activities -
Enterprise Fund
Black
Gold Golf
Course
Cash flows from operating activities:

Cash received from customers and users 9,214,580 $
Cash paid to suppliers for goods and services (1,062,576) Cash paid to employees for services (7,137,748)
Net cash provided by operating activities 1,014,256
Cash flows from noncapital activities:

Cash paid to other funds for advances (460,000)
Net cash used by noncapital activities (460,000)
Cash flows from capital and related financing activities:

Acquisition and construction of capital assets (484,293) Proceeds from loan 1,246,466
Loan payment (120,528)
Interest received on investments (32,806)
Net cash provided by capital and related financing activities 608,839 Net increase in cash and cash equivalents 1,163,095
Cash and cash equivalents at beginning of fiscal year 432,265 Cash and cash equivalents at end of fiscal year $ 1,595,360 Reconciliation of operating (loss) to net cash
provided by operating activities
Operating (loss) $ (124,273)
Adjustments to reconcile operating (loss) to net cash
provided by operating activities:

Depreciation 721,626
Decrease (increase) in receivables (4)
Decrease (increase) in inventories (44,738)
Increase (decrease) in accounts payable 46,723
Increase (decrease) in accrued liabilities 338,413
Increase (decrease) in unearned revenues 76,509
Total adjustments 1,138,529
Net cash provided by operating activities $ 1,014,256

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City of Yorba Linda
Statement of Fiduciary Net Position
Fiduciary Funds
June 30, 2022
The accompanying notes are an integral part of these financial statements. -28-
PrivateCustodial Purpose Trust
Fund Fund
Special Successor
Deposits Agency of the
Funds Former RDA
Assets:

Pooled cash and investments 2,846,508 $ 2,566,041 $
Receivables:

Accounts receivable 208 3,391
Accrued interest - 3,934
Restricted assets:

Cash and investments with fiscal agents - 3,313,337
Total assets 5,886,703 2,846,716
Liabilities:

Account payable 48,974 -
Accrued liabilities - 264,838
Deposits payable 2,797,742 -
Long-term liabilities:

Due in one year - 3,868,405
Due in more than one year - 36,739,529
Total liabilities 40,872,772 2,846,716
Net position (deficit):

Held for Successor Agency - (34,986,069)
Restricted for others - -
Total net position (deficit) $ (34,986,069) - $

Page 143 of 539 ends

City of Yorba Linda
Statement of Changes in Fiduciary Net Position
Fiduciary Funds
For the Fiscal Year Ended June 30, 2022
The accompanying notes are an integral part of these financial statements. -29-
PrivateCustodial Purpose Trust
Fund Fund
Special Successor
Deposits Agency of the
Funds Former RDA
Additions:

Taxes - $ 4,277,958 $
Interest and change in fair value of investments - (83,477) Total additions 4,194,481 -
Deductions:

Administrative expenses - 9,151
Bond interest - 1,246,904
Total deductions 1,256,055 -
Change in net position 2,938,426 -
Net position (deficit) at beginning of fiscal year - (37,924,495) Net position (deficit) at end of fiscal year $ (34,986,069) - $

Page 144 of 539 ends

City of Yorba Linda
Notes to the Basic Financial Statements
For the Fiscal Year Ended June 30, 2022
-30-
1) SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
A) Description of Entity
The City of Yorba Linda (City) was incorporated in November 1967 under the general laws of the State of California. The City operates under a Council-Manager form of government and provides the following services: public works, public safety, community development, parks and recreation, library, and general administrative services.

As required by accounting principles generally accepted in the United States of America (U.S. GAAP), these financial statements present the City of Yorba Linda (the primary government) and its component units. The component units discussed below are included in the City's reporting entity because of the significance of their operational or financial relationship with the City. These entities are legally separate from the City. However, the City of Yorba Linda's elected officials have a continuing full or partial accountability for fiscal matters of the other entities. The financial reporting entity consists of 1) the City, 2) organizations for which the City is financially accountable, and 3) organizations for which the nature and significance of their relationship with the City are such that exclusion would cause the City's financial statements to be misleading or incomplete.

An organization is fiscally dependent on the primary government if it is unable to adopt its budget, levy taxes or set rates or charges, or issue bonded debt without approval by the primary government. In a blended presentation, a component unit's balances and transactions are reported in a manner similar to the balances and transactions of the City.

Component units are presented on a blended basis when the component unit's governing body is substantially the same as the City's or the component unit provides services almost entirely to the City.

Blended Component Units
Yorba Linda Housing Authority
The Yorba Linda Housing Authority (the Housing Authority) was established on March 1, 2011, through the adoption of Resolution No. 2011-5039, and its governing body is the City Council of the City. The Housing Authority did not have any financial activity during the year ended June 30, 2022. The Housing Authority does not have separately issued financial statements.

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City of Yorba Linda
Notes to the Basic Financial Statements
For the Fiscal Year Ended June 30, 2022
-31-
1) SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) A) Description of Entity (continued)
Yorba Linda Municipal Financing Authority
The Yorba Linda Municipal Financing Authority (the MFA) was established on April 17, 2018, pursuant to a joint exercise of powers agreement between the City and the Yorba Linda Housing Authority, and its governing body is the City Council of the City. The purpose of the MFA is to enable the City and the Authority to finance public capital improvements. Debt service for debt issued by the MFA is to be repaid entirely with resources of the City. The MFA's financial data and transactions are included in the General Fund and the Public Library Fund. The MFA does not have separately issued financial statements.

Fiduciary Component Unit
Successor Agency to the Yorba Linda Redevelopment Agency (Successor Agency) The Successor Agency is a separate legal entity, which was formed to hold the assets and liabilities of the former Redevelopment Agency pursuant to City Council actions taken on January 3, 2012. The activity of the Successor Agency is overseen by Successor Agency Board comprised of individuals appointed by the City Council as Successor Agency of the former Redevelopment Agency. The nature and significance of the relationship between the City and the Successor Agency is such that it would be misleading to exclude the Successor Agency from the City’s financial statements. The Successor Agency is presented herein in the City’s fiduciary funds as a private-purpose trust fund. The Successor Agency does not have separately issued financial statements.

B) Government-Wide and Fund Financial Statements
The government-wide financial statements (i.e., the statement of net position and the statement of activities) report information on all of the non-fiduciary activities of the primary government and its component units. For the most part, the effect of interfund activity has been removed from these statements. Governmental activities, which normally are supported by taxes and intergovernmental revenues, are reported separately from business-type activities that rely to a significant extent on fees and charges for support. The statement of activities demonstrates the degree to which the direct expenses of a given function or segment, are offset by program revenues. Direct expenses are those that are clearly identifiable with a specific function or segment.

Program revenues include: 1) charges to customers or applicants who purchase, use or directly benefit from goods, services or privileges provided by a given function or segment, and 2) grants and contributions that are restricted to meeting the operational or capital requirements of a particular function or segment. Taxes and other items not properly included among program revenues are reported instead as general revenues.

Page 146 of 539 ends

City of Yorba Linda
Notes to the Basic Financial Statements
For the Fiscal Year Ended June 30, 2022
-32-
1) SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) B) Government-Wide and Fund Financial Statements (continued) 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. Major individual governmental funds and major individual enterprise funds are reported as separate columns in the fund financial statements.

C) Measurement Focus, Basis of Accounting, and Financial Statement Presentation The government-wide financial statements are reported using the economic resources measurement focus and the accrual basis of accounting, as are the proprietary fund and fiduciary fund financial statements. Revenues are recorded when earned and expenses are recorded when a liability is incurred, regardless of the timing of related cash flows.

Property taxes are recognized as revenues in the year for which they are levied. Grants and similar items are recognized as revenue as soon as all eligibility requirements imposed by the provider have been met.

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 be available when they are collectible within the current period or soon enough thereafter to pay liabilities of the current period. For this purpose, the government considers revenues to be available if they are collected within 60 days of the end of the current fiscal period. Expenditures generally are recorded when a liability is incurred, as under the accrual basis of accounting. However, debt service expenditures, pension costs, OPEB costs, as well as expenditures related to compensated absences and claims and judgments, are recorded only when payment is due.

The City’s fiduciary fund financial statements report one custodial fund and one private purpose trust fund. The City’s fiduciary funds are custodial in nature. The City’s custodial fund is accounted for on an accrual basis of accounting. Private purpose trust fund funds are accounted for using the “economic resources” measurement focus and the accrual basis of accounting. Under the accrual basis of accounting, revenues are recognized in the period in which they are earned while expenses are recognized in the period in which the liability is incurred.

Property taxes, franchise taxes, transient occupancy taxes, licenses and interest associated with the current fiscal period are all considered to be susceptible to accrual and so have been recognized as revenues of the current fiscal period. Only the portion of special assessments receivable due within the current fiscal period is considered to be susceptible to accrual as revenue of the current period. All other revenue items are considered to be measurable and available only when cash is received by the government.

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City of Yorba Linda
Notes to the Basic Financial Statements
For the Fiscal Year Ended June 30, 2022
-33-
1) SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) C) Measurement Focus, Basis of Accounting, and Financial Statement Presentation (continued)
The City reports the following major governmental funds:
 The General Fund is the City's primary operating fund. It accounts for all financial resources of the general government except those required to be accounted for in another fund.
 The American Rescue Plan Act (ARPA) Fund is used to track the activities of the funding provided by the U.S. Department of Treasury under Coronavirus State and Local Fiscal Recovery Funds program.
 The Affordable Housing Fund accounts for the assets and liabilities of the City’s affordable housing programs, including those of the former Yorba Linda Redevelopment Agency low and moderate income housing fund.  The Miscellaneous Grants Fund accounts for miscellaneous grants and developer contributions related to capital improvement projects being constructed by the City.  The Public Library Fund accounts for the property taxes restricted by enabling legislation and other revenues and expenditures relating to the operations of the public library. On September 4, 1984, the Yorba Linda City Council voted to approve the merger of the Yorba Linda Library District into the City of Yorba Linda. At that time, the City Council agreed to earmark all future revenues received and funds transferred from the Library District for Library purposes, consistent with the enabling legislation that established the Library District.
 The Landscape Maintenance Assessment District Fund accounts for the revenues and expenditures associated with the maintenance of City-owned streetlights and traffic signals, as well as landscaped areas within the City’s various arterial and local landscaping districts. Benefiting property owners are assessed their proportionate share of the costs in excess of ad valorem property tax revenues received by certain of the districts.
 The Capital Improvements Fund accounts for expenditures for construction of various capital improvements projects throughout the City.

The City reports the following major proprietary funds:
 The Black Gold Golf Course Enterprise Fund accounts for all activities related to the operations of the Black Gold Golf Club.

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City of Yorba Linda
Notes to the Basic Financial Statements
For the Fiscal Year Ended June 30, 2022
-34-
1) SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) C) Measurement Focus, Basis of Accounting, and Financial Statement Presentation (continued)
Additionally, the City reports the following fiduciary fund types:
 One custodial fund used to report resources held by the City in a purely custodial capacity that involves only the receipt, temporary investment and remittance of fiduciary resources to individuals, private organizations or other governments.  One private-purpose trust fund used to account for the assets and liabilities of the former Yorba Linda Redevelopment Agency and the allocated revenue to pay estimated installment payments of enforceable obligations until the obligations of the former Redevelopment Agency are paid in full and assets have been liquidated.

As a general rule, the effect of interfund activity has been eliminated from the government- wide financial statements. Exceptions to this general rule are charges between the government's proprietary funds function and various other functions of the government. Elimination of these charges would distort the direct costs and program revenues reported for the various functions concerned.

Amounts reported as program revenues include: 1) charges to customers or applicants for goods, services or privileges provided, 2) operating grants and contributions, and 3) capital grants and contributions, including special assessments. Internally dedicated resources are reported as general revenues rather than as program revenues. Likewise, general revenues include all taxes.

Proprietary funds distinguish operating revenues and expenses from nonoperating items. Operating revenues and expenses generally result from providing services and producing and delivering goods in connection with a proprietary fund's principal ongoing operations. The principal operating revenues of the Enterprise Funds are charges to customers for sales and services.

Operating expenses for Enterprise Funds include the cost of sales and services, administrative expenses and depreciation on capital assets. All revenues and expenses not meeting this definition are reported as nonoperating revenues and expenses.

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City of Yorba Linda
Notes to the Basic Financial Statements
For the Fiscal Year Ended June 30, 2022
-35-
1) SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) D) Assets, Deferred Outflows of Resources, Liabilities, Deferred Inflows of Resources, and Net Position or Fund Balance
Deposits and Investments
The City values its cash and investments in accordance with the provisions of GASB Statement No. 31, Accounting and Financial Reporting for Certain Investments and for External Investment Pools, and GASB Statement No. 72, Fair Value Measurement and Application, which requires governmental entities to use valuation techniques that are appropriate under the circumstances and for which sufficient data are available to measure fair value. The techniques should be consistent with one or more of the following approaches: the market approach, the cost approach or the income approach. Cash accounts of all funds are pooled for investment purposes to enhance safety and liquidity while maximizing interest earnings. Investments are stated at fair value. All highly liquid investments (including restricted assets) with a maturity of 90 days or less when purchased are considered cash equivalents. Cash and investments held on behalf of proprietary funds by the City Treasurer are considered highly liquid and are classified as cash equivalents for the purpose of presentation in the statement of cash flows.

Receivables and Payables
Activity between funds that are representative of lending/borrowing arrangements outstanding at the end of the fiscal year are referred to as either "due to/from other funds" (i.e., the current portion of interfund loans) or "advances to/from other funds" (i.e., the noncurrent portion of interfund loans). All other outstanding balances between funds are reported as "due to/from other funds." Any residual balances outstanding between the governmental activities and business-type activities are reported in the government-wide financial statements as "internal balances." Property tax revenue is recognized on the modified accrual basis, that is, in the fiscal year for which the taxes have been levied providing they become available. Available means then due or past due, and receivable within the current period and collected within the current period or expected to be collected soon enough thereafter (within 60 days) to be used to pay liabilities of the current period. The County of Orange collects property taxes for the City. Tax liens attach annually as of 12:01 A.M. on the first day in January proceeding the fiscal year for which the taxes are levied. Taxes are levied on both real and personal property, as it exists on that date. The tax levy covers the fiscal period July 1 to June 30. All secured personal property taxes and one-half of the taxes on real property are due November 1; the second installment is due February 1. All taxes are delinquent if unpaid on December 10 and April 10, respectively. Unsecured personal property taxes become due on the first of March each year and are delinquent if unpaid on August 31.

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City of Yorba Linda
Notes to the Basic Financial Statements
For the Fiscal Year Ended June 30, 2022
-36-
1) SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) D) Assets, Deferred Outflows of Resources, Liabilities, Deferred Inflows of Resources, and Net Position or Fund Balance (continued) Inventories, Prepaid Items, and Land Held for Resale
All inventories are valued at cost using the first-in/first-out (FIFO) method. Inventory costs are recorded as an expense when used. Certain payments to vendors reflect costs applicable to future accounting periods and are recorded as prepaid items in both government-wide and fund financial statements. Land purchased for resale is valued at acquisition costs or net realizable value, if lower.

Restricted Assets
Certain proceeds of debt issues, as well as certain resources set aside for their repayment, are classified as restricted assets on the balance sheet because their use is limited by applicable bond covenants. In addition, funds have been restricted for future capital improvements by enabling legislation.

Capital Assets
Capital assets that include property, plant, equipment, and infrastructure assets (e.g., roads, bridges, sidewalks and similar items) are reported in the applicable governmental or business-type activities columns in the government-wide financial statements. Capital assets are defined by the City as assets with an initial individual cost of more than $2,000, dependent on asset class type and an estimated useful life in excess of one year. Such assets are recorded at historical cost or estimated historical cost if purchased or constructed. Donated capital assets, donated works of art and similar items, and capital assets received in a service concession arrangement should be recorded at estimated acquisition value at the date of donation.

Major outlays for capital assets and improvements are capitalized as projects are constructed. Interest incurred during the construction phase of capital assets of business-type activities is included as part of the capitalized value of the assets constructed.

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City of Yorba Linda
Notes to the Basic Financial Statements
For the Fiscal Year Ended June 30, 2022
-37-
1) SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) D) Assets, Deferred Outflows of Resources, Liabilities, Deferred Inflows of Resources, and Net Position or Fund Balance (continued) Capital Assets (continued)
U.S. GAAP requires the inclusion of infrastructure capital assets in local governments’ basic financial statements. Infrastructure assets are defined as “…long lived capital assets that are stationary in nature and normally can be preserved for a significantly greater number of years than most capital assets…” Infrastructure assets are normally stationary in nature and are of value only to the government entity. They are basic physical assets that allow the government entity to function.

Examples include streets, bridges and storm drains. Each major infrastructure system can be divided into subsystems. For example, the street system can be subdivided into concrete and asphalt pavements, concrete curb and gutters, sidewalks, medians, etc. Subsystem detail is not presented in these basic financial statements; however, the City maintains detailed information on these subsystems.

The City has elected the Modified Approach for reporting of the Pavement Subsystem infrastructure assets and as a result, no depreciation is recorded for that system under the following requirements:
 The City manages the eligible infrastructure capital assets using an asset management system with characteristics of (1) an up-to-date inventory, (2) performing condition assessments and summarizing the results using a measurement scale, and (3) estimating the annual amount to maintain and preserve at an established and disclosed condition level.  The City documents that eligible infrastructure capital assets are being preserved approximately at or above the established and disclosed condition level.

For all other capital assets, the City has elected to depreciate these assets using the straight-line method over the following estimated useful lives:

Assets Years
Building and building improvements 7-50
Improvements other than building 7-50
Machinery and equipment 5-7
Furniture, fixtures computers, and software 1-10
Vehicles (including motorcycles) 3-10
Infrastructure 5-100
The cost of normal maintenance and repairs that do not add to the value of the asset or materially extend asset lives are not capitalized.

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City of Yorba Linda
Notes to the Basic Financial Statements
For the Fiscal Year Ended June 30, 2022
-38-
1) SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) D) Assets, Deferred Outflows of Resources, Liabilities, Deferred Inflows of Resources, and Net Position or Fund Balance (continued) Deferred Outflows/Inflows of Resources
In addition to assets, the statement of net position and balance sheet will sometimes report a separate section for deferred outflows of resources. This separate financial statement element represents a consumption of net position/fund balance that applies to a future period(s) and so will not be recognized as an outflow of resources (expense/expenditure) until then.

In addition to liabilities, the statement of net position and balance sheet will sometimes report a separate section for deferred inflows of resources. This separate financial statement element represents an acquisition of net position that applies to a future period(s) and so will not be recognized as an inflow of resources (revenue) until that time.

The City has two types of items that qualify for reporting in these categories. The first item, unavailable revenue, is reported only in the governmental funds balance sheet.

The governmental funds report unavailable revenues from sources such as: property taxes, grant revenue, and long-term loan receivables. These amounts are deferred and recognized as an inflow of resources in the period that the amounts become available. The second item, deferred outflows and deferred inflows of resources related to pension and OPEB, is reported only in the statement of net position. See Notes 10 and 11 to the basic financial statements for more information on deferred outflows and deferred inflows of resources related to pension and OPEB, respectively, on the statement of net position.

Net Position Flow Assumption
Sometimes the City will fund outlays for a particular purpose from both restricted (e.g., restricted bond or grant proceeds) and unrestricted resources. In order to calculate the amounts to report as restricted net position and unrestricted net position in the government-wide and proprietary fund financial statements, a flow assumption must be made about the order in which the resources are considered to be applied. It is the City’s policy to consider restricted net position to have been depleted before unrestricted net position is applied.

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City of Yorba Linda
Notes to the Basic Financial Statements
For the Fiscal Year Ended June 30, 2022
-39-
1) SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) D) Assets, Deferred Outflows of Resources, Liabilities, Deferred Inflows of Resources, and Net Position or Fund Balance (continued) Fund Balance Flow Assumption
Sometimes the City will fund outlays for a particular purpose from both restricted and unrestricted resources (the total of committed, assigned, and unassigned fund balance). In order to calculate the amounts to report as restricted, committed, assigned, and unassigned fund balance in the governmental fund financial statements a flow assumption must be made about the order in which the resources are considered to be applied. It is the City’s policy to consider restricted fund balance to have been depleted before using any of the components of unrestricted fund balance. Further, when the components of unrestricted fund balance can be used for the same purpose, committed fund balance is depleted first, followed by assigned fund balance. Unassigned fund balance is applied last.

Compensated Absences
It is the government's policy to permit employees to accumulate earned but unused vacation and sick leave benefits. City employees have an option to convert 100% of their unused sick leave benefits to California Public Employee’s Retirement System (CalPERS) service credit upon retirement. Additionally, employees hired prior to 2001 have the option to convert a portion of their sick leave to cash compensation upon retirement based on years of service. This benefit is not available to employees hired since 2001. All city employees other than executive management receive from 10 to 20 days of vacation leave each year depending on the employee’s length of service. As of October 1, 2018, executive management employees receive management leave of between 22.5 and 27.5 days each year in lieu of receiving separate vacation and sick leave. All vacation, sick, and management leave is accrued when incurred at the current pay-rate of the employee in the governmentwide, proprietary, and fiduciary fund financial statements.

Long-Term Obligations
In the government-wide financial statements, and the proprietary fund and fiduciary fund types in the fund financial statements, long-term debt and other long-term obligations are reported as liabilities in the applicable governmental activities, business- type activities, proprietary fund type or fiduciary fund type statement of net position. Bond premiums and discounts are deferred and amortized over the life of the bonds using the straight-line method, which approximates the effective interest method. Bonds payable are reported net of the applicable bond premium or discount.

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

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City of Yorba Linda
Notes to the Basic Financial Statements
For the Fiscal Year Ended June 30, 2022
-40-
1) SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) D) Assets, Deferred Outflows of Resources, Liabilities, Deferred Inflows of Resources, and Net Position or Fund Balance (continued) Pensions
For purposes of measuring the net pension liability and deferred outflows/inflows of resources related to pensions, and pension expense, information about the fiduciary net position of the City’s California Public Employees’ Retirement System (CalPERS) plan (Plan) and additions to/deductions from the Plan’s fiduciary net position have been determined on the same basis as they are reported by CalPERS. For this purpose, benefit payments (including refunds of employee contributions) are recognized when due and payable in accordance with the benefit terms. Investments are reported at fair value. Reported results pertain to assets, deferred outflows of resources, liabilities, and deferred inflows of resources information within the following defined time frames:

Valuation Date (VD) – June 30, 2020
Measurement Date (MD) – June 30, 2021
Measurement Period (MP) – July 1, 2020 to June 30, 2021 OPEB
For purposes of measuring the net OPEB liability and deferred outflows/inflows of resources related to OPEB, and OPEB expense, information about the fiduciary net position of the City’s California Public Employees’ Retirement System (CalPERS) plan (Plan) and additions to/deductions from the Plan’s fiduciary net position have been determined on the same basis as they are reported by CalPERS. For this purpose, benefit payments (including refunds of employee contributions) are recognized when due and payable in accordance with the benefit terms. Investments are reported at fair value. Reported results pertain to assets, deferred outflows of resources, liabilities, and deferred inflows of resources information within the following defined time frames:

Valuation Date (VD) – December 31, 2021
Measurement Date (MD) – June 30, 2021
Measurement Period (MP) – July 1, 2020 to June 30, 2021 Property Taxes
Under California law, property taxes are assessed and collected by the counties up to 1% of assessed value plus other increases approved by the voters. The property taxes go into a pool and are then allocated to the cities based on a complex formula.

Accordingly, the City recognizes revenue only as those taxes which are received within 60 days after year end. The property tax calendar is as follows:

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Yorba Linda City CouncilDecember 20, 2022

Yorba Linda City Council
December 20, 2022