Agenda packet — Yorba Linda City Council, March 19, 2024 (part 1 of 3)

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

YORBA LINDA HOUSING AUTHORITY AND YORBA LINDA MUNICIPAL FINANCING AUTHORITY

JOINT MEETING
AGENDA

Tuesday, March 19, 2024, 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) (2 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; Yorba Linda Mid-Management Association; and non-represented Management Employees

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
DEACON DENIS ZAUN, ST. MARTIN DE PORRES CATHOLIC CHURCH

CLOSED SESSION REPORT

INTRODUCTIONS & PRESENTATIONS
INTRODUCTION OF INCOMING BOARD PRESIDENT BOB JONES, 11TH MEU

ADOPTION COMMITTEE

INTRODUCTION OF NEW STAFF MEMBER BRANDON MORENO, PUBLIC

WORKS MAINTENANCE WORKER I

INTRODUCTION OF NEW STAFF MEMBER KEVIN ARANGO, PARKS &

RECREATION MAINTENANCE WORKER I

ANNUAL REPORT OF LAW ENFORCEMENT SERVICES BY CHIEF OF POLICE

SERVICES CAPTAIN DE ANNE WIGGINTON
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.

Page 2 of 443 ends

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

THE AGENDA
Recommendation:

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 – MARCH 19, 2024 7
Recommendation:

It is recommended that the City Council receive and file the accounts payable check register and wire transfer report dated March 19, 2024, in the amount of $3,399,455.69.

3. APPROVAL OF THE MINUTES OF THE MARCH 5, 2024 CITY COUNCIL /

SUCCESSOR AGENCY TO THE YORBA LINDA REDEVELOPMENT AGENCY

MEETING
73 Recommendation:

It is recommended that the City Council/Successor Agency to the Yorba Linda Redevelopment Agency approve the minutes of the March 5, 2024 City Council/Successor Agency to the Yorba Linda Redevelopment Agency joint meeting.

4. TREASURER’S REPORT – JANUARY 2024 85
Recommendation:

It is recommended that the City Council: 1.) Receive and file the attached monthly Treasurer’s Report; and 2.) Delegate investment responsibility to the City’s Finance Director / City Treasurer for a period of up to one year.

5. FISCAL YEAR 2022-23 ANNUAL COMPREHENSIVE FINANCIAL REPORT 129 Recommendation:

It is recommended that the City Council receive and file the fiscal year 2022-23 Annual Comprehensive Financial Report (ACFR).

6. ADOPTION OF RESOLUTION NO. 2024-5880 INITIATING PROCEEDINGS

RELATIVE TO LEVYING ANNUAL STREET LIGHTING AND LANDSCAPE

MAINTENANCE ASSESSMENT DISTRICT (LMAD) ASSESSMENTS FOR
FISCAL YEAR 2024/2025
333
Recommendation:

It is recommended that the City Council Adopt the proposed Resolution No. 2024- 5880, initiating proceedings to levy annual assessments for Fiscal Year 2024/2025 for the Street Lighting and Landscape Maintenance Assessment District (LMAD), and ordering the Engineer to prepare and file a report in accordance with the Landscaping and Lighting Act of 1972 (Streets and Highways Code).

7. APPROVAL COOPERATIVE AGREEMENT AMONG THE CITIES OF YORBA

LINDA, ANAHEIM, PLACENTIA, AND FULLERTON FOR THE YORBA LINDA

BOULEVARD / WEIR CANYON ROAD CORRIDOR TRAFFIC SIGNAL

SYNCHRONIZATION PROJECT
338

Page 3 of 443 ends

Recommendation:

It is recommended that the City Council: 1.) Approve the Cooperative Agreement among the cities of Yorba Linda, Anaheim, Placentia, and Fullerton for the Yorba Linda Boulevard / Weir Canyon Road Corridor Traffic Signal Synchronization Project (TC231003); and 2.) Approve a supplemental budget appropriation in an aggregate amount of $2,465,566.00 with an increase to the Capital Improvement Program Fund (401) budget for Project TC231003; funding will be categorized in amounts of $2,433,262.59 for Miscellaneous Grants Fund (207), and $32,303.41 for the Lighting and Signal Fund (407); and 3.) Authorize the City Manager to sign and execute the Cooperative Agreement and potential future amendments to the agreement on behalf of the City Council.

8. 2023 GENERAL PLAN ANNUAL PROGRESS REPORT 359
Recommendation:

It is recommended that the City Council approve the General Plan Annual Progress Report (APR) for 2023 and authorize staff to send the APR to the Governor’s Office of Planning and Research (OPR) and the State Department of Housing and Community Development (HCD) in compliance with Government Code Section 65400.

9. ON BILL FINANCING (OBF) FOR THE YORBA LINDA COMMUNITY

CENTER AND BLACK GOLD GOLF CLUB HVAC PROJECTS
383
Recommendation:

It is recommended that the City Council: 1.) Direct staff not to proceed with On Bill Financing (OBF) for the Black Gold Golf Club and Yorba Linda Community Center HVAC projects. 2.) For accounting purposes, appropriate $163,308 from the Special Reserves Fund to the Miscellaneous Grant Fund to clear the receivable from the books.

10. PROCLAMATION OF LOCAL EMERGENCY - SINKHOLE 385
Recommendation:

It is recommended that the City Council of the City of Yorba Linda uphold the Local Emergency Proclamation made by the Director of Emergency Services on February 27, 2024 and determine that the need for the Local Emergency Proclamation is continuing.

11. RECEIVE AND FILE THE STATUS UPDATE FOR EMERGENCY

CONDITIONS AT YORBA LINDA BOULEVARD AND IMPERIAL HIGHWAY SINKHOLE REPAIR PROJECT (SD241001) AND RATIFY CONSTRUCTION

AGREEMENT FOR PHASE I
390
Recommendation:

It is recommended that the City Council: 1.) Receive and file this report regarding emergency conditions for the Yorba Linda Boulevard and Imperial Highway Sinkhole Repair Project (SD241001); and 2.) Ratify the award and execution of the construction services agreement with L&S Construction Services, Inc. for the Yorba Linda Boulevard, and Imperial Highway Sinkhole Repair Project (Phase I) in an amount not-to-exceed $266,650.00, in accordance with the recommendation

Page 4 of 443 ends

made on March 5, 2024; and 3.) Authorize the City Manager to approve additional expenditures up to $39,997.00 (15% of contract value) in contract contingencies for potential additional services and unanticipated work that may arise, for a total potential contract amount not-to-exceed $306,647.00; and 4.) Direct staff to return to Council at the next regularly scheduled meeting, and as required by the City’s municipal code thereafter, to provide an update regarding the emergency conditions.

12. REPORTS OF PLANNING COMMISSION ACTIONS FROM THEIR LAST

MEETING
423
Recommendation:

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

13. COUNCIL COMMITTEE AND AGENCY REPORTS 425
Recommendation:

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

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

COUNCILMEMBERS/ OTHER AGENCY REPORTS

ADMINISTRATIVE REPORTS

14. FISCAL YEAR 2022/2023 GENERAL FUND YEAR END RESULTS 435 Recommendation:

It is recommended that City Council: 1.) Authorize the appropriation of $1,739,444 of available excess General Fund Operating Reserves for the following purposes:
a.) $322,444 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.) $417,000 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 $1.0 million to the Special Reserves Fund to set aside funds for future unfunded projects. 2.) Authorize the appropriation of $647,180 from Library Operating Reserves for the following purposes: a.) $64,180 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.) $83,000 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. 3.) Receive and file the attached list (Attachment A) of line-item budget transfers and supplemental appropriations for the entirety of fiscal year 2022/23, as required by City Council Policy F-4 – Supplemental Budget and Line-Item Transfers.

CLOSED SESSION IF REQUIRED

ADJOURNMENT
The next regularly scheduled City Council/Successor Agency to the Yorba Linda Redevelopment Agency joint meeting is April 2, 2024.

Page 5 of 443 ends

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 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 443 ends

FINANCE DEPARTMENT
DATE: MARCH 19, 2024
TO: HONORABLE MAYOR AND MEMBERS OF THE CITY COUNCIL
FROM: DIANNA HONEYWELL, FINANCE DIRECTOR / CITY TREASURER SUBJECT: ACCOUNTS PAYABLE CHECK REGISTER – MARCH 19, 2024

RECOMMENDATION
It is recommended that the City Council receive and file the accounts payable check register and wire transfer report dated March 19, 2024, in the amount of $3,399,455.69.

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 the listed checks and wires.

Page 7 of 443 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 $3,255.074.81 and wire transferstotaling $144.380.88 for a total of $3,399,455.69 is presented on March 19. 2024. to the Yorba Linda City Council and Agency Board for their consideration and approval in accordance with Section 3.12 of the Yorba Linda Municipal Code.

Dianna HoneywellFinance Director

Page 8 of 443 ends

Gheck Register

Page 9 of 443 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
118580 02/29/2024 PRTD 10042 ALL CITY MANAGEMENT 49321 91188 42,626.73 101 -03-0320-0000-0000-432780-
49422 89787
30,749.59 101 -03-0320-0000-0000-432780-
49423 90456
45,089.23 101 -03-0320-0000-0000-432780-
118581 02/29/2024 PRTD 12245 ALTA PLANNING & DESI 49440 17,703.75
304.0002023.134-7
E TC221001 -ALL
401 -00-0050-0000-0000-461630-
118582 02/29/2024 PRTD 10063 AMERICAN SANITARY SU 49388 IN-AM024686 1,569.37 101 -04-0460-0000-0000-421010-
118583 02/29/2024 PRTD 10074 ANCOM GROUP INC 49443 022423 360.00 101 -04-0410-0000-0000-433100-
118584 02/29/2024 PRm 10103 B & M LAWN & GARDEN 49431 629052 106.59 101 -04-0460-0000-0000-421690-
118585 02/29/2024 PRTD 11936 BKF ENGINEERS
14,149.53
49349 24021057
E 51201001 -NONCONST -
401 -00-0050-0000-0000-461620-
118586 02/29/2024 PRTD 10138 BLACK GOLD GOLF CLUB 49276 SALES0000000001340 Report generated: 02/�9/2024 10:24
User: esh,pman
Program ID: apcshdsb
2,741.16 101 -04-0450-0000-0000-433500-
49323 SALES000000001336
2,850.10 101 -04-0430-0000-0000-421140-

INV DATE PO CHECK RUN
02/09/2024 23240500 022924

CROSSING GUARD SERVICES
02/09/2024 23240500 022924

CROSSING GUARD SERVICES
CHECK 118580 TOTAL:
02/12/2024 23240326 022924

TRAFFIC CONTROL
CHECK 118581 TOTAL:
02/09/2024 23240107 022924

CUSTODIAL SUPPLIES
CHECK 118582 TOTAL:
02/23/2024 23240143 022924

RECREATION/CLASSES
CHECK 118583 TOTAL:
02/20/2024 23240072 022924

MATERIALS/MISCELLANEOUS
CHECK 118584 TOTAL:
02/20/2024 22230429 022924

STREET IMPROVEMENTS
CHECK 118585 TOTAL:
02/12/2024 23241203 022924

SPECIAL EVENT
02/05/2024 23241181 022924

REC CLASS SUPPLIES
NET
42,626.73
30,749.59
45,089.23
118,465.55
17,703.75
17,703.75
1,569.37
1,569.37
360.00
360.00
106. 59
106. 59
14,149.53
14,149.53
2,741.16
2,850.10

Page 1 ends

Active Transportation Plan
YL Blvd. Widening - Imperial to Lakeview

Page 10 of 443 ends

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a tyler e¡P soiution
'.f.

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 118587 02/29/2024 PRrD 11425 BRAVo-RooFrNG rNc 49379 25410 --' - - rlgao. oo- ror -04-0470-0000-0000-4327s0- 49407 25409
1, 290. Oo 1-01 -04-0440-0000-0000-432750-
10172 BSN sPoRrs 49425 924817L87 ---' -rlajo.sã ror -04-0430-0000-0000-421-140- 02 /L8 /2024 232412t2 022924 FACILITIES MAINTENANCE
02/18/2024 2324L225 022924

FACTLTTIES MAINTENANCE
CHECK 1]-8587 TOTAL:
02 /16 /2024 2324t220 022924 . REC CLASS SUPPLIES
CHECK 1].8588 TOTAL:
02 /L4 /2024 23247206 022924

VANDALISM REPAIRS
CHECK 1].8589 TOTAL:
07 / 19 / 2024 2324L228 022924
COEC/¡¡TTCHEORHOOD TARGETED
CHECK 118590 TOTAL:
118588 02/29/2024 PRTD
118589 02/29/2024 PRTD
l-18592 02/29/2024 PRTD
1L8593 02/29/2024 PRTD
L0224 cERrrFrED BAcKFLow s 49377 ^"--' -- -29?!4
z lõioli¡o-ror -o+-o+eo-0000-0000-43 3710-
10317 CSG coNsulrANrs rNc 484QO, t---' ^54844 slããolõô-ror -02-0210-0000-0000-431400- 49065 8240188
10,891.15 101 -02-021-0-0000-0000-431s30-
494t1 54387
5,840.00 101 -02-0210-0000-0000-431400-
o7/!2 /2024 23240290 022924

CONSTRUCTION INSPECTION
02 /oL/2024 2324037 s 022924

PLAN CHECK SERVICE
72 /08 /2023 23240290 022924

CONSTRUCTION INSPECTION
CHECK 1.18592 TOTAL:

CHECK 118586 TOTAL:

CHECK 1]"8591 TOTAL
5 ,
591.26
1,980.00
1, 290 . 00
3,270.00
1, 836.92
1,836.92
2 ,030 .00
2 ,030.00
4,900.00
4,900.00

45.87 45.87
5 ,
840.00
10 ,
89L. 15
5,840.00
22,57]-.r5
1,819.41
118590 02/29/2024 PRrD 10268 coMMUNrw MoBTLE HoM 49451- 72!1 -"---+lõö0. tiõ zoe -oo-otz¡-0000-0000-428200- 1185e1 ozlzs/zoz4 pRÍD 1r.337 coRoDâi r3!-:B7läi.ä_33åã3.ooo?Ìr1ål39tt ot/3t/2024 2324002s 022924 OFFICE SUPPLIES Report generated: o2/29/2024 lQ:24 user: eshl pman
Progran rD: apcshdsb
11360 DANTELLE KTNSLEY 49192- ^--'-rleigl¿r-lor --022024 -04-0410-0000-0000-433L00- 02 /20 /2024 23240].42 022924 necRenrror'¡/cLAssES

Page 2 ends

Page 11 of 443 ends

City of Yorba Linda, GA

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

CHECK NO CHK DATE TYPE VENDOR NAME VOUCHER INVOICE INV DATE PO CHECK RUN NET 118595 02/29/2024 PRTD
49446 162099
777 .32 r-01 -00-5600-0000-0000-331010-
1-0344 DEMco SUPPLY rNC 49370 743L916
310.04 202 -07 -0700-0000-0000-42].670-
l-18594 02/29/2024 PRTD 10329 DArA TTCKET rNC 49445 161587 168. 32 1"01- -00-5600-0000-0000-33101-0-
CHECK 1-18593 TOTAL
02/23/2024 022924

COURT FINES
02/23/2024 022924

COURT FINES
CHECK 1-18594 TOTAL:
02/02/2024 2324LL99 022924

MATERIALS,/BUILDTNG
cHEcK 118595 TorAL:
02/79 /2024 23240083 022924

MISC OTHER CONTRACT SERVICE
CHECK 118596 TOTAL
02/09/2024 23241215 022924

PARK MAINTENANCE
CHECK 1]-8597 TOTAL:
02/0l-/2024 2324L204 022924

AUTO CIRC CONTROL SYSTEM
CHECK 1.18598 TOTAL
o2/t5 /2024 23241L33 022924

FACILITIES MAINTENANCE
CHECK 118599 TOTAL
02 /20 /2024 232407L8 022924
1,819.41-
L68.32
L77 .32
345.643r_0.04310.04
394.98394.98a67.L9L67,L9
11, 699 . 48
11,699.48
6,L35 .2s
6,1_35.25
13 ,
645 .00
L18596 02/29/2024 PR-|D 10355 DIAMOND ENVIRONMENTA 49376 0005219543 394.98 101- -04-0460-0000-0000-433950- 1_18597 02/29/2024 PRTD L0372 DUNN-EDWARDS CORPORA 49432 2058408114 a67 .L9 101 -04-0460-0000-0000-4326s0-
118598 02/29/2024 PRrD 10405 ENVISIONWARE INC 4937L INV-US-69498 11, 699.48 202 -07 -0700-0000-0000-430300-
118599 02/29/2024 PRrD 11325 EPo'¡,ER NETWoRK 49499 32206 6, 135.25 l-01 -05-0500-0000-0000-432750-
1L8600 02/29/2024 PRTD
Report generated
11368 FBA ENGINEERING 49374 4T445
13,645.00 E FC24]-OO5 -ALL -TMP PROJ 401 -00-0050-0000-0000-461610- MUNICIPAL BLDG. & FACTLITIES cHEcK 118600 TorAL: 13,645.00
user:

Program ID:
02/29/2024 10224
eshi pmanapcs hdsb

Page 3 ends

YLCC Interior Lighting Retrofit - Design

Page 12 of 443 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 TNVOICE INV DATE PO CHECK RUN NET 118601 02/29/2024 PRrD 10420 FEDERAL EXPRESS 49505 8-403-15554 7 3.72 L01 -02-0230-0000-0000-421050-
02/09/2024 23241238 022924

OFFTCE SUPPLIES
CHECK 1-l-8601 TOTAL
0L/L7 /2024 23241207 022924

MAINT,/BUT LDINGS

73.7273.72
'J-,78t.31
t,78L.3L

8.6s
L47.02

30.97 4.95
250.0244a.67
12s.00
125.00
6,698.47
118602 02/29/2024 PR'|D 10433 FM THoMAS ArR coNDrr 49378 46313 L,7 8t. 3L 202 -07-0700-0000-0000-42401-0-
1L8603 02/29/2024 PRTD
118604 02/29/2024 PRÎD
L0462 GARZA TNDUSTRTES rNC 49283 7770807

8.65 101 -04-0440-0000-0000-42L050-
49284 1979686
747 .O2 101 -04-0440-0000-0000-421-0s0-
49396 ]-977919 30.97 101 -04-0450-0000-0000-421050-
49397 952a33

4.9s 101 -04-04s0-0000-0000-42105
494s4 r-981337
250. 02 101 -03-0300-0000-0000-421-0s0-
10520 HARRINGTON GEOTECHNI 49437 23124
12s. 00 701 -00-0000-0000-0000-2275L5-
10523 HARrzoG & CRABTLL rN 49442 24-0082
6 ,698 . 47 E TC241OO3 -ALL -TMP PROJ
401 -00-0050-0000-0000-461-630-
12224 HASA rNc 49365 942833
470.00 101- -04-0450-0000-0000-432750-
cHEcK 118602 TorAL:
0L/ 30 /2024 23241L7 3 022924

OFFICE SUPPLIES
0t/L8/20?4 23241L27 022924

OFFICE SUPPLIES
t2 / 08 /2023 2324t22L 022924 OFFICE SUPPLIES
0L/ 3t/ 2024 23241221 022924

OFFICE SUPPLIES
02/24/2024 23240304 022924

OFFICE SUPPLIES
cHEcK 118603 TorAL:
02/12/2024 022924
ENG. CONSULTANT DEPOSITS
cHEcK L18604 TorAL:
02/02/2024 2324031.0 022924

TRAFFIC CONTROL
CHECK 118605 TOTAL:
02 /16/2024 23240383 022924

FACILTTIES MAINTENANCE
4/]-979812 0-
l_l-8605 02/29/2024 PRTD
118606 02/29/2024 PRTD
6,698.47
470.00
470.O0
Report generated:
user:

Program ID:
02/29/2024 10t24
eshì oman
apcshdsb
CHECK ]-18606 TOTAL:

Page 4 ends

Citywide Traffic Signal Modification/Rehab

Page 13 of 443 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 INVOTCE TNV DATE PO CHECK RUN NET 118607 02/29/2024 ?RTD 1-0548 HNrB coRp 49427 35-73660-PL-002 4,290.75 E 51201005 -ALL 401 -00-0050-0000- 0000 - 461620-
L1_8608 02/29 /2024 PRTD 10554 HORToN'S HEATTNG & A 49452 3i-83 5, 000. 00 208 -00-0173-0000-0000-428200-
11_8609 02/29/2024 PRTD 10575 TMPERTAL SPRTNKLER r 49373 00L4257725-00L 104. 30 r-01 -04-0460-0000-0000-42L690- 49389 0014256840-001

42.93 E LMAD ALLOC-201. -SUPPLIES
201 -03-03 s0-0000-0000 - 421L00 - 1_18610 02/29 /2024 PRTD 12100 losEFrNA LEwrs 4944L 022324 280. 00 101 -04-041-0-0000-0000-4331-00- 1_186LL 02/29/2024 PRTD 10723 LSA ASSOCTATES rNc 49479 L92157 L,827 .50 1-01- -03-0320-0000-0000-431450-1L8612 02/29/2024 PRÏD 1-0756 MERCHANTS BUILDING M 49253 782806 t47 .OO 101 -04-0440-0000-0000-432L00-
49254 7878t
722. 50 tOL -04-0440-0000-0000-432L00-
49398 78s610
1", 060. 00 101 -04-0450-0000-0000-432LooReport generated user:
02 /t9 /2024 23241L60 022924 4,290.75
4,290.75
5 ,000.005 ,000.00
104.30

42.93 STREET IMPROVEMENTS
CHECK LL8607 TOTAL:
02/75 /2024 2324a229 022924

CDBG,/N EIGHBORHOOD TARGETED
CHECK LL8608 TOTAL:
o2/r5 /2024 23240L77 022924

MATERIALS,/MISCELLAN EOU S
02/t5 /2024 23241216 022924

SPECIAL SUPPLIES
CHECK 118609 TOTALT
02 /23 /2024 23240a53 022924
REcREATToN,/cLASSES
cHEcK 1186L0 rorAL:
0t/3L/2024 23241279 022924

TR SIG CONSULTANT SERV
CHECK 118611 TOTAL
07/29/2024 2324LL74 022924

CUSTODIAL SERVICE
0t/29 /2024 23241a7 4 022924

CUSTODIAL SERVICE
02/L0 /2024 2324A222 022924

CUSTODIAL SERVICE
CHECK 118612 TOTAL:

L47 .23280.00280.00
1,,827.507,827 .50
147.00!22.50
1,060.00L, 329. 50
02/29/2024 10t24eshi pman
Program ID: apcshdsb

Page 5 ends

YL Blvd Widening - La Palma to SR-91

Page 14 of 443 ends

â rylêr erp slllution
'$t munrS' Gity of Yorba Linda, GA

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 118613 02/29/2024 PRTD 10757 MERCHANTS LANDSCAPE 49420 62658 170.00
E ZONE A-1 -CONTRACTS -MISC MAINT201 -03-03s0-0000-0000 -4329s0- 118614 02/29/2024 PRTD 10760 MERRIMAC ENERGY GROU 49410 2229788 t0,275. 00 101- -03-0330-0000-0000-421160-
1186L5 02/29/2024 PRTD L0796 DANNY MoRENo 49322 022024
92s. 00 10L -04-0430-0000-0000-42!L40-
118616 02/29/2024 PRTD 10844 NIEVES LANDSCAPE INC 49346 77048 16,15 5 . 52 E LI221OO1 -ALL
401 -00-00s0-0000-0000 - 461640-
49474 77L34
16, 81"2 .00 E LT241OO1 -ALL -IMP PROJ
401 -00-0050-0000-0000 - 46]-640 - 118617 02/29/2024 PRTD 11362 NV5 rNc 30, 107. 60
49433 374830
E sr221005 -NoNcoNST
401 -00-0050-0000-0000 - 46a620 - 118618 02/29/2024 PRTD 10854 0c TREASURER-TAX CoL 49531 SH 67972 2, 440.00 101- -05-0500-0000-0000-430320-
i-18619 02/29/2024 PRTD 10857 occupATroNAL HEALTH 49430 82t75834

99. 00 101 -01-0120-0000-0000-424310-
neport generated
0t/3L/2024 23240320 022924

MISC MAINTENANCE SERVICE
CHECK 1-18613 TOTALI
02/16/2024 23240238 022924

AUTO GAS & SUPPLIES
CHECK l-l-8614 TOTAL
02/20/2024 2324a2O8 022924

REC CLASS SUPPLIES
cHEcK L18615 TorALr
02 /20/2024 23240878 022924

LANDSCAPING IMPROVEMENTS
02/26/2024 23240337 022924
170.00
L70.00
10,275.00
L0,275.00
925.00925.00
16,155.52
16, 812 .00

LANDSCAPING IMPROVEMENTS
CHECK l-L8616 TOTAL:
02/19 /2024 2223036s 022924

STREET IMPROVEMENTS
cHEcK 118617 TorAL
02/20/2024 23240L40 022924

OCSD - OTHER SERVICES
CHECK 1-L8618 TOTAL
32,967 .5230, 107.60
30, L07 .60
2,440.00
2,440.O0

99.00 lJser:
6 Program ID:
02/29/2024 10:24
eshì pmanapcshdsb
02/13 /2024 23240267 022924
MEDICAL EXAMS,/L]VE SCANS
Page
Live Oak Drainage Const.

LMAD Annual Capital Improvement Reno
Bastanchury Widening - Casa Loma to Eureka

Page 15 of 443 ends

a tyler ¿rP sol utlorl
mun¡s" "i3t 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 118620 02/29/2024 PRID
118621 02/29/2024 PRrD
L18622 02/29/2024 PRTD
1L8623 02/29/2024 PRrD
10858 ocLc rNc 49525 1000358049 --"-- -7t1. ig-zoz -07-0700-0000-0000-430300- 02 / oL/ 2024 2324t241 022924 AUTO CIRC CONTROL SYSTEM CHECK ]-18620 TOTAL:
99999 Benson Kane 495L4 EP2O23-227 ""-"-riõöólöo'ioi -oo-0ooo-0000-0000-227400- 1t/21/2023 022924 MISCELLANEOUS DEPOSITS cHEcK l-18619 ToTAL:

CHECK 1].8621 TOTAL:

CHECK LI8622 TOTAL:
cHEcK 1-L8623 TOrAL:

99.00 73L.79
737.79
1, 000 . 00
1,000.00
353.50
353.50
2,81,9.72
2,8L9 .72
99999 erownson Technical s 49367 " " " " " - --cql-2021-43 \sä' :lo zoi --oo-0000-0000-0000-22 7 s00- o2/2L/2024 022924 , EUTLO/PLAN SPEC PRO] DEPOSIT 99999 cra.i g
2,819. Younq 494t4 022224 t z- loi -00-0000-0000- 0000-22 s l-s0- 02/22/2024 022924 , PERS ACCRUED E/R BENEFITS L18624 02/29/2024 PRTD
118625 02/29/2024 PRID
118626 02/29/2024 PRrD
LL8627 02/29/2024 PRrD
99999 Savi Ranch Parkway L 49532 " - " "' zl øst.'oI ior -oo-oooo-0000-0000 99999 crown castle usA rnc 49366 " "' "' ---cqf-2Ù22-42 zl øóo' .s o-7òr - -oo-0000- 0000- 0000 - 2 2 7 s00 - 99999 Dish wireless 49496 CUP2O22-L6 " " "' 3: i1'; . i + i o1- - oo- ooo0-0000- 0000- 2 2 7 s00- o2/2t/2}24 022924 2 '600 ' 56 ' BUILD/PLAN SPEC PRO] DEPOSIT cHEcK La8624 rorAl: 2'600'56 02/23/2024 022924 3,735 , '74 SUTLO,/PLAN SPEC PROJ DEPOSIT CHECK 118625 TOTAL: 3,735'74
02/26/2024 022924 ' BUTLD/PLAN SPEC PROJ DEPOSIT
CHECK ]-18626 TOTAL:
02/20/2024 022924

RENTAL,/COMMUNITY CENTER
CHECK LL8627 TOTAL:
cuP 2023-18
-227500-
2,653.62
2,653.62
690.00
690.00
99999 simonti ttlukhopadhyay 49438 """ -6:ö0:oo --2006480'020 roi -bo-s4oÓ-0000-0000-342060- 7 Report generateduser:

Program ID:
02/29/2024 r0t24
eshi pman
apcshdsb
Page

Page 16 of 443 ends

a tyl€r erp solution
'Il. mun¡s' 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 118628 02/29/2024 PRTD 99999 sunRun
207 .20232.00

1.561.00

12.00 10110r701 70t
101
453.76
453.76
600.00600.00

10.00 10.00
3 ,
201. 1_0
3, 201.10
225.0022s.00450.00
4,400.00
4,400.00
1_18629 02/29/2024 PRrD
118630 02/29/2024 PRTD 10873 oRANGE co HEALTH cAR 49528 IN 2649020 10.00 l-01 -03-0330-0000-0000-4211-60- 118631 02/29/2024 PRTD 11868 pAcrFrC OFFTCE AUroM 49426 038689 2,8]-L.58 l-01- -01-0130-0000-0000-424150- ' 389. 52 202 -07-0700-0000-0000-424L50- 1L8632 02/29/2024 PRÏD 10949 PLACENTIA-YL UNIFIED 49327 82TT0670 2L,780.19 101 -04-0420-0000-0000-430250- 118633 02/29/2024 PRTD 10952 PLATT SECURITY SYSTE 49252 4495L 225.00 101 -04-0450-0000-0000-432740- 49408 44955
22s. 00 101 -04-0440-0000-0000-432740-
11_8634 02/29/2024 PRTD 10976 PROFESSTONAL MOBILE 49453 2024-LLOT 4, 400. 00 208 -00-01-73-0000-0000-428200- 21-,780.L9
CHECK 118632 TOTAL: 21,780.L9
99999 Yorba Linda
600.00 701
uioh sch 41863 2006L33.050
-oõ-oooo-oooo-oooo-2275 5o49368 YL-0076099 -00- 5 2 10-0000-0000- 32101-0- -00- 5210-0000-0000- 32 1-01-0- -00-0000-0000-0000-2 27200- -00-0000-0000-0000-2 2 72 20- -00- s 2 10-0000-0000- 321010- 02/21/2024 022924 BUILDING PERMITS BUILDING PERMITS SMS DEPOSITS CBSC DEPOSITS BUILDING PERMITS CHECK 118628 TOTAL 06/L7/2023 022924 REC FACILITIES USE DEPOSIT CHECK LI8629 TOTAL:
08/05 /2023 2324L239 022924

AUTO GAS & SUPPLIES
CHECK 118630 TOTAL
02/20/2024 2324AL36 022924
MAINT/OFFICE MACHINES¡¡¡r¡¡t/orrrcE MACHTNES
CHECK 1-L8631 TOTAL:
02 /L5 /2024 23240L61- 022924

PYLUSD CONTRACT SERVICE
L2/0L/2023 23240L67 022924

FACILITIES SECURITY SERVICE
l2/oL/2023 2324L224 022924

FACILITIES SECURIW SERVICE
CHECK 118633 TOTAL
oz/ts /2024 2324a23O 022924

CDBG,/NEIGHBORHOOD TARGETED
CHECK 1]-8634 TOTAL:

Report generated:user:

Program lD:
02/29/2024 I0t24eshi pmanapcshdsb
Page I Page 17 of 443
mun¡s City of Yorba Linda, GA rl' 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 Lt_8635 02/29/2024 pRfD 11766 QUADTENT FTNANCE usA 4941-3 7900044080940665J4N 2,000. 00 101- -l-0-1000-0000-0000-425500- 110].1 REFRIGERATION SUPPLI 49369 9574679-00
7 20. 42 202 -07 -07 00-0000-0000 -4240L0-
02/14/2024 23240448 022924

POSTAGE SERVICE
CHECK 118635 TOTAL
0t/18/2024 2324LL97 022924

MAINT/BUILDINGS
cHEcK l-18636 TorAL:
02 /13 /2024 23240339 022924

LANDSCAPING IMPROVEMENTS
02/13/2024 23240339 022924

LANDSCAPING IMPROVEMENTS
02/1.4 /2024 23240339 022924

LANDSCAPING IMPROVEMENTS
02/L4/2024 23240339 022924

LANDSCAPTNG TMPROVEMENTS
02/14 /2024 23240339 022924

LANDSCAPING IMPROVEMENTS
02/L4/2024 2324A339 022924

LANDSCAPING IMPROVEMENTS
o2/L4/2024 23?40339 022924

LANDSCAPING IMPROVEMENTS
2 ,000.00
2,000.00
720.42
720.42
5,232.00
4, 285 .00
1_, 000 . 00
1,216.00
900.00137. 50
310.00685.00
118636 02/29/2024 PRTD
118637 02/29/2024 PRrD
Report generateduser:

Program ID
11025 ROCKEY MURATA LANDSC 49303 58966
5,232.00 E LI241OO1 -ALL -IMP PRO]
401 -00-0050-0000-0000 - 467640 - 49304 s8970
4,285 .00 E LI241OO1- -ALL -IMP PROJ
401 -00-0050-0000-0000 - 461640 - 4945s 58973
1,000.00 E LI241OO1 -ALL -IMP PROJ
401 -00-0050-0000-0000 - 46t640 - 49456 58976
1_, 216 . 00 E LI241OO1 -ALL -IMP PRO]
401 -00-0050-0000-0000 -461640 - 494s7 58978
900.00
E LI241OO1- -ALL -IMP PROJ
401 -00-00s0-0000-0000 - 46a640 - 49458 58980
137. 50
E LI241OO1 -ALL -IMP PROJ
401 -00-00s0-0000-0000-461640-
49459 58982
3i_0.00 E LI241OO1 -ALL -IMP PRO]
401 -00-00 s0-0000-0000 - 46L640 - 49460 58984
E LI241OO1 -ALL -IMP PRO]
401 -00-0050-0000-0000 -46L640-
02/29/2024 L0:24eshi pmanapcshdsb
685.00

Page 9 ends

LMAD Annual Capital Improvement Reno

Page 18 of 443 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 TNVOÏCE INV DATE PO CHECK RUN NET 310.00
4946t s8986
E LI241OO1 -ALL -IMP PROJ
401_ -00-0050-0000-0000 - 467640-
49462 58988
E LI241OO]- _ALL -IMP PROJ
401- -00-0050-0000-0000 - 46]-640 - 49463 s8987
E LT24]-OO1 -ALL -IMP PROJ 401 -00-00s0-0000-0000-461640- 49464 58985
E LI241OO1 -ALL -IMP PRO]
401 -00-0050-0000- 0000 -46L640-
49465 58983
E LI241OO1 -ALL -IMP PRO]
40L -00-0050-0000-0000 - 46L640-
49466 58981"
E LI241OO1 -ALL -IMP PROJ
401 -00-0050-0000-0000 - 46a640 - 49467 28979
E LI241OO1- -ALL -IMP PROJ
401 -00-0050-0000-0000-461640-
49468 58977
E LI241OO1 -ALL -IMP PRO]
401 -00-00 50-0000-0000 - 46L640 - 49469 58975
E LI241OO1. -ALL -IMP PRO]
401 -00-0050-0000-0000-461640-
426.00
446.00
100.00438.00
31_0.00
1, L45 . 00
890.00
1,950.00
12090 ROGERS ANDERSON MALO 49489 74324
1-1-, 200. 00 101 -06-0600-0000-0000-431010-
02/14/2024 23240339 022924

LANDSCAPING IMPROVEMENTS
02 /14 /2024 23240339 022924

LANDSCAPTNG IMPROVEMENTS
02 /14 /2024 23240339 022924

LANDSCAPTNG IMPROVEMENTS
02/L4/2024 23240339 022924

LANDSCAPING IMPROVEMENTS
02/L4/7024 23240339 022924

LANDSCAPING IMPROVEMENTS
02/t4/2024 23240339 022924

LANDSCAPTNG IMPROVEMENTS
02 /L4 /2024 23240339 022924

LANDSCAPING IMPROVEMENTS
02/14/2024 23240339 022924

LANDSCAPING IMPROVEMENTS
CHECK 148637 TOTAL:
310.00
426.00
446.00
100.00438.00
31_0.00
L,145 .00
890.00
1,950.00
19,780. 50
l-18638 02/29/2024 PRrD oL/3t/2024 23240L94 022924 AUDTT SERVICE 11, 200.00 Report generated:user:

Program ID:
02/29/2024 l0t24eshi pmanapcshdsb

Page 10 ends

LMAD Annual Capital Improvement Reno

Page 19 of 443 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 ÏNVOICE INV DATE PO CHECK RUN NET 118639 02/29/2024 PRTD
118640 02/29/2024 PRrD
12061 s & H crvrLWoRKS 49290 0958
68 ,
791. O0
E SI241OO2 -ALL -IMP PROJ
401- -00-00s0-0000- 0000 - 46]-620-
49291 0959
17,008.00 E SI241OO2 -ALL -IMP PROJ
401 -00-0050-0000-0000 - 467620 - 11065 IAMIE SCHROTH 49301 022024 1,81"9.41 l-0L -04-0410-0000-0000-433100-
CHECK 1]-8638 TOTAL
0t/13/2024 23240284 022924

STREET IMPROVEMENTS
0t/73/2024 23240284 022924

STREET IMPROVEMENTS
cHEcK L18639 TorAL:
02/20 /2024 23240t4]- 022924
necnEtrro¡¡,/cLASSES
cHEcK 1-L8640 TOTAL:
02 /76 /2024 2324L2t0 022924

MISC NON-CONTRACT SERVICE
CHECK 1]-8641 TOTAL:
02/23/2024 022924
elec senv/srREET LrcHTs

ELEC SERV,/STREET LIGHTS
CHECK LI8642 TOTAL:
02/22/2024 022924

ELEC SERVICEBRYANT RANCH MUSEUM

ELEC SERV,/STREET LIGHTS

ELEC SERV/STREET LIGHTS

ELEC SERV/STREET LIGHTS
l_r_, 200 . 0068
,
791. 00
17,008.0085,799.00
1, 819 . 41
1, 819.41
283. LL283 .11-
1, 546. 86
L, 546.86
2,425 .20
118641 02/29/2024 PRTD 11071 SECO ELECTRIC AND LI 49375 8498 283. r.1- 101 -04-0470-0000-0000-424600-
Lr8642 02/29/2024 PRrDt_18643 02/29/2024 PRTD
11113 sourHERN CALTFoRNTA 49502 07/23-02/2L
6L.87
E LIGHT-ART -MAINTENANC-ELECTRIC20L -03-0350-0000-0000-42 5150- L,484.99 E LIGHT-LCL -MAINTENANC-ELECTRIC
201 -03-03s0-0000-0000-42 51s0-
11113 sourHERN CALTFORNTA 49503 I/23-2/2L
1,805.34 101- -04-0470-0000-0000-4251-00-

88. s5 101 -04-0470-0000-0000-4290s0-

8.32 E ZONE A-5 -MAINTENANC-ELECTRIC201 -03-0350-0000-0000-42 s150-

30.9s
E ZONE A-6 -MAINTENANC-ELECTRIC
20L -03-03 50-0000-0000-42 51-50-

6.21, ' E LIGHT-ART -MAINTENANC-ELECTRIC
201 -03-0350-0000-0000-42 5150-
149.0i_
Report qenerated:user:

Program ID:
02/29/2024 Lot24
eshi omanapcshdsb

Page 11 ends

Sidewalk Curb & Gutter Repair Program

Page 20 of 443 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

45.16 32.64

70.L2l-3.11
]-75.79
E LIGHT-LCL -MAINTENANC-ELECÏRIC
201 -03-0350-0000-0000 -425Ls0-
101 -03-0331-0000-0000-42 5150-
E ZONE L-58 -MAINTENANC-ELECTRIC
20r. -03-03 50-0000-0000-42 s1s0-
E ZONE L-5C -MAINTENANC-ELECTRIC
201 -03-03s0-0000-0000-42 51s0-
101 -03-0330-0000-0000 -425L50-
E ZONE A-7 -MATNTENANC-ELECTRIC
20r. -03-03 50-0000-0000-42 s150-

ELEC SERV,/STREET LIGHTSELEC SERV/LANDSCAPE AREASELEC SERV/STREET LIGHTS

ELEC SERV,/STREET LIGHTSELEC SERV/LANDSCAPE AREASELEC SERV/STREET LIGHTS CHECK 118643 TOTAL:
02/15/2024 022924

ELEC SERV/LANDSCAPE AREAS

ELEC SERV/LANDSCAPE AREAS
L18644 02/29/2024 PRTD
2,425.20
L1113 sourHERN CALTFORNÎA 49504 7/17-2/1'4 13,037.38
556. 80 101 -03-0330-0000-0000-425t50-
5, 265. 01 101- -04-0460-0000-0000-4251s0-
101_.07 E ZONE A-1 -MAINTENANC-ELECTRIC
20L -03-0350-0000-0000-42 sL50-
77 .36
E ZONE A-2 -MAINTENANC-ELECTRIC
20L -03-0350-0000-0000-42 5L50-

18. 56
E ZONE A-3 -MAINTENANC-ELECTRIC
20L -03-0350-0000-0000 -42sL50-
104. 60
E ZONE A-4 -MAINTENANC-ELECTRIC
201" -03-03 50-0000-0000-42 s150-
279.40
E ZONE A-5 -MATNTENANC-ELECTRIC
20r- -03-0350-0000-0000-42 sl-50-
1_54.11 E ZONE A-6 -MATNTENANC-ELECTRIC
201_ -03-03 50-0000-0000-42 5150-
5 54. 54
E ZONE A-7 -MAINTENANC-ELECTRTC
20L -03-0350-0000-0000 - 42sLs0-
207.64
E ZONE A-8 -MAINTENANC-ELECTRIC
201 -03-0350-0000-0000-4251s0-
133.04
E zoNE A-9 -MATNTENANC-ELECTRIC L -03-03 50-0000-0000-42 51-50- r_ -03-0330-0000-0000-42 s150-

E LTGHT-ART -MAINTENANC-ELECTRIC
201 -03-0350-0000-0000-42 5]-s0-
20 247.78 L0r_60. 32
ELEC

ELECELECELEC

ELECELEC

ELECELECELEC
SERV,/SrREET LrcHTs

SERV/STREET LIGHTS
SERV,/STREET LIGHTSSERV/STREET LIGHTSsenv,/srnEEr LTGHTS

SERV/STREET LIGHTS
SERV,/STREET LIGHTSSERV/STREET LIGHTSsERV/STREET LIGHTS SERV/LANDSCAPE AREASsERV,/STREET LIGHTS
Report generated: 02il2 user: eshl
Program ID: apcs
9/2024 10:24pnan
hdsb
3,847 .64
Page L2 Page 21 of 443
munrs' Gity of Yorba Linda, GA r3. 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 203.s2
280.27
]-1,4.48

16. 52
]-3.7820. 60
189.10

59.33 224.21

24.85 31_. 6425.53
t4.44

36. 52
51 06
E LIGHT-LCL -MAINTENANC-ELECTRÏC201 -03-0350-0000-0000 -425150- E ZONE L-14 -MAINTENANC-ELECTRIC
201 -03-03 s0-0000-0000-42 5]-s0-
E ZONE L-18 -MAINTENANC-ELECTRTC201 -03-0350-0000-0000 -425L50- E ZONE L-lC -MAINTENANC-ELECTRIC
201 -03-0350-0000-0000-42 5150-
E ZONE L-1D -MAINTENANC-ELECTRIC
201- -03-0350-0000-0000-42 5150-
E ZONE L-1E -MAINTENANC-ELECTRIC201 -03-0350-0000-0000-42s150- E ZONE L-5A -MAINTENANC-ELECTRIC201 -03-0350-0000-0000 -425L50- E ZONE L-58 -MAINTENANC-ELECTRIC201 -03-0350-0000-0000-42 5L50- E ZONE L-28 -MAINTENANC-ELECTRIC
201 -03-0350-0000-0000-42 5150-
E ZONE L-2C -MAINTENANC-ELECTRIC
201 -03-03 50-0000-0000-42 5150-
E ZONE L-2D -MAINTENANC-ELECTRIC201 -03-0350-0000-0000-42 5l-50- E ZONE L-2E -MAINTENANC-ELECTRIC20r_ -03-0350-0000-0000-42 5150- E zoNE L-2N -MAINTENANC-ELECTRIC
201 -03-0350-0000-0000 - 42sL50-
E ZONE L-2O -MAINTENANC-ELECTRIC
20r- -03-03s0-0000-0000-42s150-
E zoNE L-2Q -MAINTENANC-ELECTRIC
201 -03-0350-0000-0000-42 51-50-
E ZONE L-2R -MAINTENANC-ELECTRIC201 -03-03s0-0000-0000 -425LsoE ZONE L-2S -MAINTENANC-ELECTRTC 201 -03-0350-0000-0000-42 5l-50-

ELEC SERV/STREET LIGHTS

ELEC SERV/STREET LIGHTS
ELEC sERV/srREET LTGHTSELEC SERV,/STREET LIGHTS

ELEC SERV,/STREET LTGHTS
rlrc senv,/srREET LTGHTS

ELEC SERV/STREET LIGHTS
ELEC SERV/STREET LIGHTSElec seRv,/srREET LTGHTS

ELEC SERV/STREET LIGHTS
elrc seav,/srREET LTGHTSELEC SERV,/STREET LTGHTS

ELEC SERV/STREET LIGHTS
elec seRv/srREET LTGHTS

ELEC SERV/STREET LIGHTS

ELEC SERV/STREET LIGHTS
Report generatedt 02/29 /2024 t0t24 user: eshl pman
Program rD: apcshdsb

23.66

Page 13 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 TNVOICE INV DATE PO CHECK RUN NET 1-18645 02/29/2024 PRTD
118646 02/29/2024 PRTD
11123 sr FRANCTS ELECTRTC 49295 23044444
5,910.97 E SIGNAL TS2-CONTRACTS -MISC MAINT201- -03-0350-0000-0000-432850- 49415 23044442

73.00 E SIGNAL TS3-CONTRACTS -MISC MAINT201 -03-03 50-0000-0000-432850- 11149 SUNSET SIGNS AND PRI 48547 8I67L7
801. 01 101- -04-0450-0000-0000-433s00-
CHECK T78644 TOTAL:
0t/3L/2024 23240300 022924

TRAFFIC STGNAL MAINTENANCE
ot/3L/2024 23240300 022924

TRAFFIC SIGNAL IVIAINTENANCE
CHECK 118645 TOTAL:
0t/23/2024 23240698 022924

SPECIAL EVENT
cHEcK 118646 TorAL
13,037. 38
5,910.97
73 .00
5,983.97
801.01
80L.01
7 ,275.287 ,275.28
445 .00445.00
L3]-.94L3L.94
650.00
225.0087s.00
15 ,
210.00
LL8647 02/29/2024 PRTD 11472 sYsrEMS souRcE 48661 306727 7,275.28 202 -07 -0700-0000-0000-461L00- 0L/04/2O24 23240L98 022924 OFFICE EQUIP/FURNITURE 118648 02/29/2024 PRÏD L2168 THOMAS PRAXEDES 49251 2023L222-04 445. 00 101 -04-0430-0000-0000-427L40-
CHECK IL8647 TOTAL:
0t/12/2024 23241L89 022924

REC CLASS SUPPLIES
CHECK 118648 TOTAL:
02/01./2024 022924

TELEPHONE SERVTCE
CHECK 1-18649 TOTAL
02 /t2 /2024 2324L2LL 022924

FACILITI ES MAINTENANCE
02 / L5 /2024 23247211 022924

PARK MAINTENANCE
cHEcK 1L8650 TorAL:
0L/ 3t/ 2024 23241L62 022924

MISC ENGTNEERING SERVICE
l-18649 02/29/2024 PRTD 11182 TIME WARNER CABLE 49472 00372L7020L24 t37.94 101 -0L-0130-0000-0000-425050- 1_18650 02/29/2024 PRTD 1-1187 TOM'S PLUMBING SERVI 49380 6L7L8 6s0. 00 10L -04-0470-0000-0000-4327 50- 49381 61807
225 . 00 101 -04-0460-0000-0000-432650-
1-18651 02/29/2024 PR]|D l-2230 TRANSTECH ENGTNEERS 49473 2024L485 l-5,210.00 101 -03-0310-0000-0000-431480- Report generated:user:

Program ID:
02/29/2024 L0t24
eshi oman
apcs hdsb
Page L4 Page 23 of 443
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 INVOÏCE INV DATE PO CHECK RUN NET 1l_86s2 02/29/2024 PRTD
l_l_86s3 02/29/2024 PRrD
L18654 02/29/2024 PRTD
11355 TRUE POINT SOLUTIONS 49339 23-T363
165.00 101 -01-0130-0000-0000-43L900-
49340 23-1569
247 .50 10L -01--0130-0000-0000-431900-
l-1215 uNrFrRsr coRPoRArroN 49382 2190L29175

88. 54 101 -04-0460-0000-0000-424550-23. 3s 101 -04-0470-0000-0000-424550- 49383 2190L25485

84.75 ]..0l -04-0460-0000-0000-424550- 23.45 101 -04-0470-0000-0000-4245s0- 49384 2790122545

81. 73 101- -04-0460-0000-0000-424ss0-23. 35 101 -04-0470-0000-0000-424550- 49385 2790L25488
31,.7 4 r0r -04-0470-0000-0000-424s 50-
49386 2L90L22547

37.7 4 toL -04-0470-0000-0000-424550-
49387 2t90A29177
3L.7 4 LDl -04-0470-0000-0000-424550-
L12l-8 uNrrED RENTALS 49498 226698737-002
302.9L 101 -04-0460-0000-0000-432650-
CHECK 118651 TOTAL;
L2 /30 /2023 222319s9 022924

COMPUTER SOFTWARE CONSULTANT
72 /29 /2023 2223t959 022924

COMPUTER SOFTWARE CONSULTANT
0L/2e/2024 23240952 022924

COMPUTER SOFTWARE CONSULTANT
t2 /02 /2023 2223L960 022924

COMPUTER SOFTWARE CONSULTANT
t2/30/2023 2223A960 022924

COMPUTER SOFTV'/ARE CONSULTANT
0L/28/2024 2223A960 022924

COMPUTER SOFTWARE CONSULTANT
cHEcK 1-18652 ToTAL
02 / Ls /2024 23240L81- 022924

UNIFORM SERVICEUNIFORM SERVICE
02/08/2024 23240L8L 022924
UNIFORM SERVICEUNIFORM SERVÏCE
02 /oL/2024 2324OL8t 022924

UNIFORM SERVICEUNIFORM SERVICE
02 /08 /2024 23240L81 022924

UNIFORM SERVICE
02 /0L/2024 23240L8L 022924

UNIFORM SERVICE
o2/t5 /2024 23240a8a 022924 UNIFORM SERVÏCE
cHEcK 118653 TorAL
tt/ 02 /2023 2324L234 022924

PARK MAINTENANCE
15,21_0.00
165 .00
247 .50
1, 567. 50
3,052 . 50
3,052. 50
165.00
8,250.00
1-1-l_. 89L08.20
105.08
3]-7437.7431,.7 4
420.39302 .91
1, 567. 50
3,052 . 503,052. 50
l_65.00
1011_011_01
101
49347 23-]-570
-01-0130-0000-0000-431900-
49342 23-L244
-01-0130-0000-0000-431-900-
49343 23-1362
-01-01_30-0000-0000-431900-
49344 23-1568
-01-0130-0000-0000-431900-
Report generated2 02 /29 /2024 10t24 User: eshr pman
Proqram rD: apcshdsb
Page L5 Page 24 of 443
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 ÏNVOICE TNV DATE PO CHECK RUN NET 118655 02/29/2024 PRTD 11233 vcA coDE GROUP 48459 84056 6, 120. 00 101- -02-0210-0000-0000-431400-
CHECK 11-8654 TOTAL
01/12/2024 23240299 022924

CONSTRUCTION INSPECTION
0L/3L/2024 23240299 022924

CONSTRUCTION INSPECTION
CHECK 118655 TOTAL:
1t/30/2023 23240172 022924

TREE TRIMMING
0t/t5 /2024 23240A72 022924

TREE TRIMMING
o1/t5/2024 23240L72 022924

TREE TRIMMING
ÙL/Ls /2024 23240L72 022924

TREE TRIMMING
!r/30/2023 23240A72 022924

TREE TRIMMING
t2 /31/2023 23240L72 022924

TREE TRTMMING
t2/L5 /2023 23240L72 022924

TREE TRIMMING
tr/30/2023 23240A72 022924
302.91
6, L20.00
7, 360.00
13 ,480.00
4,059. 63
5,884.897 ,689.17
1_4,822.37
4,762.46
2,832.30
3 ,524,64
a5,074.L3
1_186s6 02/29/2024 PRrD
49234 84198
7,360.00 1-01 -02-0210-0000-0000-431400-
L1255 l¡lEsr coAsT ARBoRISTS 49353 208318 4,059.63 E ZONE L-2P -CONTRACTS -TREE TRIM - 20L -03-0350-0000-0000-432300- 5,884.89
493s4 209834
E zoNE L-2O -CONTRACTS -TREE TRIM - 201 -03-0350-0000-0000-432300- 4935s 209833
E zoNE L-2] -CONTRACTS -TREE TRIM - 201- -03-0350-0000-0000 - 432300- 49356 209835
E ZONE L-2T -CONTRACTS -TREE TRIM - 201 -03-0350-0000-0000-432 300- 49357 208319
E zoNE L-2Q -CONTRACTS -TREE TRIM - 201 -03-03s0-0000-0000-432300- 49358 209507
E ZONE L-zE -CONTRACTS -TREE TRIM - 201_ -03-03 50-0000-0000 - 432300- 49359 209026
E zoNE L-lD -CONTRACTS -TREE TRIM - 201 -03-0350-0000-0000-432300- 49360 2083L7
E zoNE L-]-C -CONTRACTS -TREE TRIM - 201 -03-0350-0000-0000-432300- 7 ,689.L7
14,822.37
4,762.46
2,832.30
3,524.64
RePort qenerated: 02,/2user: eshi
Program ID: apcs
9/2024 LOt24omanh¿s¡
t5 ,o74.L3

TREE TRIMMING

Page 16 ends

Gity of Yorba Linda, CA

A/P CASH DISBURSEMENTS JOURNAL
cAsH ACCOUNT: 9990000 999001 BA'NK AccouNr
cHEcK No cHK DATE "iipe-úrÑóõR NAME voucHER rNVorcE INV DATE PO CHECK RUN NET 49361 209022-A t2/15/2023 23240L72 022924

TREE TRIMMING
LL/ 30 /2023 2324Ot72 022924

TREE TRIMMING
02 /ts /2024 23240L72 022924

TREE TRIMMING
02 /Ls /2024 23240L72 022924

TREE TRIMMING
02 /15 / 2024 23240L7 2 022924

TREE TRIMMING
ot/ 3L/ 2024 23240t72 022924

TREE TRTMMING
ot/ 3L/2O24 23240L72 022924

TREE TRIMMING
oL/ 3L/2024 2324017 2 022924

TREE TRIMMING
oL/ 3L/2024 23240L72 022924

TREE TRIMMING
oLl 3t/ 2024 23240L7 2 022924

TREE TRIMMING
01/ 3L/ 2024 23240L72 022924
36, L80.01-
t9,490.42
19, 847 .08
944.10
s87.44
26,927.83
5,863.91
8,182.20
9,745 .2r
t2,88L.72
\,72O.36

36. rv'Lvv l-80.01 E zoNE L-1A -coNTRAcrs -TREE^TRrM - ãoI--õ¡-o¡so-0000-0000-432 300- 49362 2083L6
L9,490.42 E ZONE L-lH -coNTRAcTs -TBEE^TRrM - ã01--õ¡:o¡io-oooo-oooo-432 3oo49390 210963

19. rr'er' 847.08
5olol5,!¡3Y.-33äã$3ä3-;l556ol*"
- 49391 210948
944.L0 E ZONE A-7 -CONTRACTS -TREE^TRIM - ioi- -õ¡-o¡ so-0000-0000 - 432300- 49392 210954-A
587 Je'.44 ¡rr
5oí"18,!õ18.:33äð$3ð3-oll55o]*"
- 49393 210683-A Le'JL' 26.927 .83
5olol5,!;3âo:33ääS3ð3-oiã5501-'"
- 49394 210680
s J'ouJ' .863.91-
Sololsr!;3[.:33äðS3ð3;iå560l*"
- 49395 210610

8.182.20 Q'reÁ'
5olol5,!;38.-33äãSffi3-oll55ol-*
- 49399 210601

9.745.2L r " aJ''- 5olo16r!ô3,"0:33ÜðS3ð3-;Iå550I*"
- 49402 210370
r¿'eer' 1.2.88L.72
Sololsr!'3Y.:33üã1ô3ð3-;ll55ol*'"
- 49403 210360
L,720.36
Report generateduser:

Program ID:
02/29/2024 L0:24
eshì oman
apcs hdsb

Page 17 ends

Page 26 of 443 ends

rnunts'
â tyler erp solution
.'iI
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 INVOÏCE E ZONE L-2A -CONTRACTS -TREE TRIM - 201 -03-0350-0000-0000-432300- 49404 210358
2 ,098.00 . E LMAD ALLOC-CONTRACTS -TREE TRIM - 201 -03-0350-0000-0000-432300- 4940s 2L0363
LL.287.24
E ZONE L-2I .CONTRACTS -TREE TRIM - 201 -03-0350-0000-0000-432300- 49406 21.O37L
1-1.
.
601 . 94
E ZONE L-sC -CONTRACTS -TREE TRIM - 20L -03-0350-0000-0000 -432300- 49409 207739-A-A
19,878. 55 l-01 -03-0330-0000-0000-432300-
494L6 2L0607
293.72 1-01 -03-0330-0000-0000-432300-
49417 206921-A-A-A
53,960.99 101 -03-0330-0000-0000-432300-
TRËE TRIMMING
o!/ 3L/2024 23240L72 022924

TREE TRIMMING
0L/3L/2024 23240L72 022924

TREE TRIMMING
ot/ 3L/2024 23240L72 022924

TREE TRIMMING
LL/ Ls /2023 23240L77 022924

TREE TRTMMING
o!/ 3L/2024 23240LLL 022924

TREE TRIMMING
10 / 3L/2023 23240L11 022924

TREE TRIMMING
CHECK 1-18656 TOTAL
o2/L6 /2024 23241240 022924
PUBLIC \dORKS CONSTRUCTION
CHECK 118657 TOTAL:
02 /23 /2024 23240Ls2 022924

RECREATION,/CLASSES
CHECK 118658 TOTAL:
02/06/2024
ENG.

LL/08/2023
ENG.
02/06/2024
ENG.
022924

CONSULTANT DEPOSITS
022924

CONSULTANT DEPOSITS
2,098.00
]-]-,287.24
11 ,
601-. 94
19,878. 55
293.72
53,960.99
300,140.31
410. 33
410.33
716.80
716.80

67. 50

67. s0

67. 50
1186s7 02/2s/2024 pR-rD 11260 wESr.53^ìðr'iä?_3r3å_á3å6100001133?30_ 1186 s8 02 / 2s / zo24 pR-rD 11261 reRRrrb"iäil|I!åiifi áBôå1, ooo2?0111âo _ 1186s9 02/29/2024 PRTD 1128L tìloLFE ENGINEERING & 49434 41q9 oz. so zor -00-0000-0000-0000-2275L5-
49435 4293
67 . 50 7 0! -00-0000-0000-0000-22751s49436 4386
67 . 50 7 ot -00-0000-0000-0000-227515-
49447 4376
Report generateduser:
02/29/2024 l0t24
eshi pman
Program ID: apcshdsb
02/06/2024 022924

Page 18 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 INV DATE PO CHECK RUN NET 67 .50 70L -00-0000-0000-0000-227500-
49448 4382
270. 00 701 -00-0000-0000-0000-227 500-
49449 4379
135. 00 701 -00-0000-0000-0000-227 500-
49450 4375
67 . sO 70L -00-0000-0000-0000-227500-
49472 439L
337. 50 1-0L -03-03L0-0000-0000-431480-
49486 4390
1,080.00 701 -00-0000-0000-0000-2275L5-
49487 4388
67 . 50 7 0L -00-0000-0000-0000-22751-5-
49488 4366
405. 00 701 -00-0000-0000-0000-2275L5-
49513 4363
13s. 00 701 -00-0000-0000-0000 -227 5L5-
11303 YORBA LINDA MOBIL SE 49495 26785
L,255.99 101 -03-0330-0000-0000-424050-
BUILD,/PLAN SPEC PRO] DEPOSTT
02/06/2024 022924
BUILD/PLAN SPEC PRO] DEPOSIT
02/06/2024 022924
BUILD,/PLAN SPEC PRO] DEPOSIT
02/06/2024 022924
BUILD,/PLAN SPEC PRO] DEPOSIT
270.00135.00

67. 50
337.50
1,080.00

67. 50
405.00
135.00
2,767 .501,255.99
02 /06/2024 23240L7 3 022924 MTSC ENGINËERING SERVTCE02/06/2024 022924 ENG. CONSULTANT DEPOSÏTS
02/06/2024 022924
ENG. CONSULTANT DEPOSTTS
oL/09/2024 022924
ENG, CONSULTANT DEPOSÎTS
07/09/2024 022924
ENG. CONSULTANT DEPOSTTS
CHECK 118659 TOTAL
1-t-8660 02/29 /2024 PRTD 02 /22 /2024 23240070 022924 MAINT/AUTOMOBILES11_8661 02/29/2024 PRrD Report generated 02/2 eshi
11307 yoRBA LINDA WArER Dr 49530 !/9-2/t2
434.03 101 -03-0330-0000-0000-425300-
2,932.20 101- -04-0460-0000-0000-425300-1_,564.03 E ZONE A-2 -MATNTENANC-h,ATER 20L -03-0350-0000-0000-42 5300- 777.54
E ZONE A-3 -MAINTENANC-WATER
201 -03-03s0-0000-0000-42 5 300-
1,133.78 E ZONE A-4 -MAINTENANC-WATER
201 -03-0350-0000-0000-42 s300-
226.96
E ZONE A-5 -MAINTENANC-WATER20r. -03-0350-0000-0000-42 5 300- CHECK
02/L9/2024
!ÚATERWATER

WATERV'/ATER

WATERWATER
118660 rorAl:
022924
sERV/LANDSCAPEsERV,/LANDScAPE
SERV/LANDSCAPEsERV,/LANDScAPE
sERV/LANDSCAPE
sEnv/uruoscnpe
1,255.99
a7 ,038.52

AREASAREASAREAS

AREASAREAS
AREAS
9/2024 l0t24pmanhdsb
user:

Program rD apcs
204.64
E ZONE A-7 -MAINTENANC-V'/ATER
Page L9 Page 28 of 443
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 TNVOICE INV DATE PO CHECK RUN NET 679.82
451.42
L,].02.70 695.55
183.65
297.50139.17

92.78 1,21_8.01L,377.3L
s97.95
L,497.87
162.95
974.70
294.02
201 -03-03s0-0000-0000-42 s300-
E ZONE A-8 -MAINTENANC-WATER
201 -03-0350-0000-0000 -425300-
E ZONE A-9 -MATNTENANC-V'/ATER
201 -03-03 50-0000-0000-42 5300-l-01- -03-0331-0000-0000-425300- E ZONE L-4A -MAINTENANC-IdATER
201 -03-0350-0000-0000-42 5300-
E ZONE L-48 -MAINTENANC-WATER
20L -03-0350-0000-0000-42 5 300-
101 -03-0331-0000-0000-42 5 300-
E zoNE L-28 -MAINTENANC-V'/ATER
201_ -03-0350-0000-0000-42 5300-
E ZONE L-2D -MAINTENANC-WATER
201 -03-0350-0000-0000-42 s 300-
E ZONE L-2H -MAINTENANC-V'/ATER
201 -03-03 s0-0000-0000-42 s300-
E zoNE L-2I -MAINTENANC-IVATER
201 -03-03s0-0000-0000 - 42s300-
E zoNE L-2J -MAINTENANC-WATER
201 -03-0350-0000-0000-42 5300-
Ê zoNE L-2K -MAINTENANC-WATER
201" -03-03s0-0000-0000-42 s300-
E zoNE L-2O -MAINTENANC-WATER201 -03-03 s0-0000-0000-42 5 300- E ZONE L-zP -MAINTENANC-V'/ATER
201 -03-0350-0000-0000-42 5300-
E zoNE L-2T -MAINTENANC-WATER
201 -03-0350-0000-0000-42 5300-

WATERI'/ATERWATER
WATERWATERWATERI4IATER

IVATERWATER

WATERWATERWATERWATERWATER
WATER

SERV/LANDSCAPE
sERV,/LANDScAPESERV/LANDSCAPEsERV/LANDSCAPESERV/LANDSCAPE sERV,/LANDSCAPEsERV,/LANDSCAPEsERV/LANDScAPÊSERV,/LANDScAPE SERV/LANDSCAPEsERV/LANDSCAPEsERV/LANDSCAPESERV/LANDSCAPE sERV/LANDScAPEsERV/LANDSCAPE

AREASAREAS
AREAS
AREAS

AREASAREASAREAS

AREASAREASAREASAREASAREAS

WATER SERV,/LANDSCAPE AREAS
cHEcK 1-18661 TorAL: 17,038.52
Report genèrated: oz/2 eshi 9/2024 10t24 oman
h¿sn
user:

Program ID apcs

Page 20 ends

City of Yorba Linda, CA

A/P CASH DISBURSEMENTS JOURNAL
Report generated
NUMBER oF CHECKS 82

TOTAL PRTNTED CHECKS
*** cAsH ACCOUNT TOTAL *** 886,163.00
AMOUNT
*** GRAND TOTAL *** 886,163.00
COUNT
User:
02/29/2024 L0t24
eshi omanapcs hdsb
'.f'. munrs'
ä tyler erp srJlution
82 886 163.00
Program ID:

Page 2 ends

munrs
¿ tyler erg snlutiolr
'.i:t City of Yorba Linda, CA
A/P CASH DISBURSEMENTS JOURNALJOURNAL ENTR¡ES TO BE CREATED CLERK: eshipman

SRC ACCOUNT
ÊFF DATE
ACCOUNI DÊSC

LINE DESC
TOB DEBTT CREDlT
]NL DESC REF I REF 2 REF 3
]NL
APPAPP
2024 I L74
APP 1010000-201150
02/29/2024 022924
APP 9990000-999001
02/29/2024 022924
APP 4010000-201L50
02/29/2024 022924
APP 2080000-201150
02/29/2024 022924
APP 2020000-20L150
02/29/2024 022924
7010000-201150
02/29/2024 072924
2010000-201150
02/29/2024 022924
APP 9990000-299101
02/29/2024 022924
APP 1010000-101100
02/29/2024 022924
APP 9990000-29940L
02/29/2024 022924
APP 4010000-10L100
02/29/2024 022924
APP 9990000-299208
02/29/2024 022924
APP 2080000-101100
02/29/2024 022924
APP 9990000-299202
02/29/2024 022924
APP 2020000-101L00
02/29/2024 022924
APP 9990000-29970L
02/29/2024 022924
APP 7010000-101100
02/29/2024 022924
APP 9990000-299201
a2/29/2024 022924
APP 2010000-101100
02/29/2024 022924
ESES
ESESES
ESES
ES

ESESESES
ESESES
ESESES
ES

ACCOUNTS PAYABLE

AP CASH DISBURSEMENTS

AP BANK ACCOUNT
AP CASH DISBURSEMÊNTS

ACCOUNTS PAYABLE

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
]OURNALJOURNAL]OURNAL
]OURNALJOURNALJOURNAL
TOTAL
356,802.46225,a42.t2
14, 300.00
22,953.7L13,500.98
253,463.73
356,802.46225,]42.r2
14, 300.0022,953.7t
l_3, 500.98
253,463.73
886,163 .00
356,802.46225,L42.12
14, 300.00
22,953.77
13, 500.98
253,463.73
PooLED CASH FUND 101FUND CASH
POOLED CASH FUND 4O]-FUND CASHPOOLED CASH FUND 208
FUND CASHPooLED CASH FUND 202FUND CASHPOOLED CASH FUND 7O].

FUND CASHPOOLED CASH FUND 201

FUND CASH

SYSTEM GENERATED ENTRIES TOTAL
louRNAL 2O24/08/L74 rOrAL
Report generatèd:user:

Program ID:
02/29/2024 Lo:Zaeshi pmanapcshdsb

Page 22 ends

'.1:L munis" City of Yorba Linda, GA e tylûr erp sirlirlio¡ì A/P GASH D¡SBURSEMENTS JOURNALJOURNAL ENTRIES TO BE CREATED

DEBIT CREDTT
ACCOUNT ACCOUNT DESCRTPllON
101 GENERAL FUND
1010000-1011001010000-201L50
201 LANDSCAPE MAINT ASSESSMENT DIS
2010000-101100
2010000-2011s0
202 YL PUBLIC LIBRARY FUND
2020000-1011002020000-201150
208 CDBG FUND
2080000-1011002080000-201150
401 CAPITAL IMPROVEMENTS FUND
4010000-10r-1004010000-2011-50
7OT SPECIAL DEPOSTTS FUND
70r_0000-1011007010000-201150
999 TREASURY FUND
9990000-2991019990000-2992019990000-2992029990000-299208 9990000-29940L9990000-2997019990000-999001
2024 8 L74 02/29/2024
2024 I L74 02
2024 82024 8 L74

FUND CASH

ACCOUNTS PAYABLE

FUND CASH

ACCOUNTS PAYABLE

FUND CASH

ACCOUNTS PAYABLE

FUND CASH

ACCOUNTS PAYABLE

FUND CASH

ACCOUNTS PAYABLE
L74 02/29/2024

FUND CASH

ACCOUNTS PAYABLE
2024 8 L74 02/29/2024

FUND TOTALFUND TOTAL

FUND TOTAL

FUND TOTALFUND TOTAL

FUND TOTAL

FUND TOTAL
356,802.46253,463.73
22,953.7L14, 300.00
225,142.t2
13 ,
500. 98
356,802.46
253,463.73
22,953.711_4, 300.00
225,L42.72
13,500.98
886,163.00
2024 8 t74 02/29/2024
2024 8 L74 02/29/2024
02/29/2024

POOLEDPOOLEDPOOLED
POOLED
POOLED
POOLED

CASHCASHCASHCASHCASHCASH

FUNDFUNDFUNDFUNDFUNDFUND
101_
20L202208
401
70L
356,802.46253,463.73 22,953.7L
L4, 300.00 225,142.t213
,
500. 98

AP BANK ACCOUNT
'J_42.12 5
Report generated: 02/29/2024 l0 :24 Ljser: eshr Dman Program rD: apcshdsb Page 23 Page 32 of 443 City of Yorba Linda, GA

A/P GASH DISBURSEMENTS JOURNALJOURNAL ENTRIES TO BE CREATED

FUND DUE FR
L01201
202
208
40L 70t
999

GENERAL FUND

LANDSCAPE MAINT ASSESSMENT DIS

YL PUBLIC LIBRARY FUND

CDBG FUNDCAPITAL IMPROVEMENTS FUND

SPECIAL DEPOSITS FUND

TREASURY FUND
Report generated oz/2 eshi 9/2024 L0224 pman
hdsb
t ser:

TOTAL
** END oF REPoRT - Generated by Erica shìpman **
886, 163 .00
s6,802.46
253,463.73 22,953,7L
14, 300.00
225,L42.12
13 ,
500. 98
Program rD: apcs

Page 24 ends

Check #118648 in the amount of $445 was void; Check #118662 is the reissue in the amount of $395. The difference is $50. The correct check run amount is $886,113 as reflected on the A/P Check Reconciliation Register.

Page 33 of 443 ends

Gity of Yorba Linda, CA

AP CHECK RECONCILIATION REGISTER
FOR CASH ACCOUNT: 9990000 999001 FoR: Unc'l eared

BATCH CLEAR DATE
1185801L8581_1185821_185I31185841r.8585118586118587118588 1_1_8 5 I 9
1185901185911_r_8592r.18593118594118595l_r_8596
r_18597118598118599118600118601_1"L8602118603
L186041_1_8605
eRTNTED 099999 vorba Linda Hìgh school r
PRTNTED 0]-0873 ORANGE CO HEALTH CARE AGEPRINTED 01]-868 PACIFIC OFFICE AUTOMATTON l_18617 02/29/2024 L18618 02/29/202411_8619 02/29/2024 118620 02/2s/2024 1_1-8621 02/29/2024
L18622 02/29/2024
l_18623 02/29/2024 t18624 02/29/2024118625 02/29/2024118626 02/29/2024 t78627 02/29/20241_l-8628 02/29/2024l_i_8629 02/29/2024l-i_8630 02/29/2024118631- 02/29/2024 118606 02118607 021L8608 021r.8609 02118610 02118611 02 02/29/202402/29/202402/29/2024
02/29/2024
02/29/2024
02/29/2024
02/29/2024
02/29/2024
02/2s/2024
02/29/2024
02/29/2024
02/29/2024
02/29/202402/2s/202402/29/202402/29/2024
02/29/202402/2s/2024
02/29/202402/29/202402/29/202402/29/2024
02/29/202402/29/202402/29/202402/29/2024
/29/2024/29/2024/29/2024/29/2024/2s/2024/29/2024
PRINTEDPR]NTEDPRINTED

PRTNTEDPRTNTEDPRTNTEDPRINTEDPRINTEDPRINTED

PRTNTEDPRINTEDPRINTEDPRINTEDPRINTEDPRINTEDPRINTEDPRINTEDPRINTEDPRINTED

PRINTEDPRINTEDPRINTEDPRINTEDPRINTEDPRINTEDPRINTED

PRINTED

PRTNTEDPRINTED

PRINTEDPRINTEDPRINTEDPRTNTEDPRTNTEDPRINTEDPRINTED

PRINTEDPRINTEDPRINTEDPRINTEDPRTNTEDPRINTED

PRINTEDPRINTEDPRINTEDPRINTEDPRINTEDPRINTEDPRINTED
010042
072245
0100630100740101030l-l-936010138
0L14250LoL72oro224
010268011337010317011360010329010344
0103 5 50!0372010405011_32 5
01r-3680l_0420010433
010462010520010523
072224
01_054801_05 54010575012100
0t0723
0107s6
olo757
010760010796010844011362010854
0L085701_0858099999099999099999099999099999099999
099999099999
l_18,465 . 5 5
t7 ,703.75 L,569.37
360.00106. 59
L4, 149. 53
5 ,
591. 26
3 ,270.00 1,836.92
2 ,030.00 4,900.00

45.87 22,57L.15
1, 8L9 . 41
345.64310.04394.98
'J,67 .r9
l_1,699.48
6,1_35.25 13,645.00

73.72 1, 781. 31 44L.6t
12s.00
6,698.47
470.00
4,290.75
5 ,000.00 t47.23
280.00
1,827 .50r., 329. s0
170. 00
10,275.00
92s.00
32,967 .52
30, 107. 60 2,440.00

99.00 73L.79
1,000.00
3s3. s0
2,8L9.722 ,600. 56 3,735.74 2,653.62
690.00
453.76
600.00

10.00 3,201.10
ALL CTTY MANAGEMENT SVC Ï

ALTA PLANNING & DESIGN IN

AMERTCAN SANITARY SUPPLY

ANCOM GROUP INC

B&MLAWN&GARDENCENTEBKF ENGINEERSBLACK GOLD GOLF CLUB

BRAVO ROOFING INCBSN SPORTS

CERTIFIED BACKFLOV'/ SERVICCOMMUNITY MOBILE HOME SER

CORODATA SHREDDTNG INC

CSG CONSULTANTS INC

DANIELLE KINSLEYDATA TICKET INCDEMCO SUPPLY INCDIAMOND ENVIRONMENTAL SER

DUNN- EDV'/ARDS CORPORATTON

ENVISIONWARE INCEPOWER NETWORK

FBA ENGINEERINGFEDERAL EXPRESSFM THOMAS AIR CONDITTONIN

GARZA INDUSTRIES INC

HARRINGTON GEOTECHNICL ENHARTZOG & CRABILL INC
HASA INCHNTB CORPHoRToN.S HEATING & AIR

IMPERTAL SPRINKLER INC

JOSEFINA LETVIS

LSA ASSOCIATES INC
MERCHANTS BUILDING MAÏNT

MERCHANTS LANDSCAPE SVC I

MERRIMAC ENERGY GROUP

DANNY MORENO

NIEVES LANDSCAPE INC
NV5 INC

OC TREASURER-TAX COLLECTOOCCUPATIONAL HEALTH CENTE

OCLC INC
Benson Kane
Brownson technical school crajg Young Crown Castle USA Inc oi sh wi rel ess savi nanch Parkway LLc simonti uukhopadhyay SunRun
1_186L2 02/29/2024 118613 02/29/2024
1_1861_4 02/29/20241l-861s 02/29/20241186L6 02/29/2024
RePort generatedt,se r:
o2/29/202a ß139eshi pman
Program ID: apchkrcn
Page L Page 34 of 443
Gity of Yorba Linda, CA

AP CHECK RECONCILIATION REGISTER
FOR CASH ACCOUNT: 9990000 999001 FOR: Uncleared
CHECK CHECK DATE TYPE VENDOR NAN4E CLEAR DATE
1r-863211863 311-8634118635L18636118637118638118639L186401186411186421186431_r_8644 118645118646LL8647L18649L18650L186511186521186531_1865411865 5 11865611_86571r-8658118659118660118661_1r.8662
02/29/202402/29/2024
02/29/2024
02/29/2024
02/29/202402/29/2024
02/29/2024
02/2s/202402/29/2024
02/29/2024
02/29/202402/29/2024
02/29/202402/29/202402/2s/2024
02/2s/2002/29/2002/29/20
02/29/20

PRINTEDPRINTEDPRINTEDPRINTEDPRINTED
PRINTEDPRINTEDPRINTEDPRINTEDPRINTEDPRINTEDPRINTEDPRINTEDPRINTEDPRÏNTED

PRINTEDPRINTEDPRINTEDPRINTEDPRINTEDPRTNTEDPRINTEDPRTNTEDPRINTEDPRINTEDPRTNTEDPRINTEDPRINTEDPRINTED

PRINTED
01094901095201_0976
077766
01101101102 50120900120610LL065011071
0111130r_1113011113011123011L49
01j472
011182011_187
0L2230
01_13 5 5
01L215011218
0112330112 5 5011260011_261011281011303011307012168
1_3 ,480.00 300,140. 31
410. 33
716. 80
2,767 .50
1,255.99
17,038. 52
395.00
886, 113.00
02/29/2024
02/29/2024
02/29/202402/2e/2024
02/29/202402/29/2024
02/29/2024
02/79/2024
2424242424
02/29/20

PLACENTIA-YL UNIFIED SCHLPLATT SECURIW SYSTEMS IN

PROFESSIONAL MOBILE REMOD
QUADTENT F]NANCE USA INC

REFRIGERATION SUPPLIESROCKEY MURATA LANDSCAPE M

ROGERS ANDERSON MALODY &

S & H CIVILWORKS

JAMIE SCHROTH

SECO ELECTRIC AND LIGHTINSOUTHERN CALIFORNIA EDISO

SOUTHERN CALIFORNIA EDISOSOUTHERN CALIFORNIA EDISOST FRANCIS ELECTRIC INCSUNSET SIGNS AND PRINTING

SYSTEMS SOURCE
TIME I¡/ARNER CABLE ToM'S PLUMBING SERVICE TPTRANSTECH ENGINEERS INC

TRUE POINT SOLUTIONS LLC

UNTFIRST CORPORATIONUNITED RENTALS

VCA CODE GROUPWEST COAST ARBORISTS INCWEST COAST SAND & GRAVELTERRI LYNN WESTERGRENWOLFE ENGINEERING & DESIG

YORBA LINDA MOBIL SERVICEYORBA LINDA WATER DISTRIC

THOMAS PRAXEDES

CASH ACCOUNT TOTAL
21-,780.L9
450.00
4,400.00
2 ,000.00 720.42
19, 780. 501_1, 200 . 00
85 ,
799.00
L, 819 . 41
283.11
1, 546 . 86 2,425.20 13,037.38 5,983.97
801.01
7 ,275.28 131.94
875.00
L5
,
210.00
8,250.00
420.39
302.91_
44 02/29/20202/29/202
82 cHEcKs 00
Report generateduser:

Program ID:
02/29/2024
eshi omanapchkrcn
13:39 Page 2 Page 35 of 443
Gity of Yorba Linda, CA
AP CHECK RECONCILIATION REG¡STER
82 CHECKS
Report generated
FrNAL TorAL 886,113.00
** END oF REPoRT - Generated by Erica shìpman **
00 3
User:Program ID:
02/29/2024 t3139eshi omanapchkrcn
Page Page 36 of 443
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
1l_8648 02/29/2024 vorD 12168 THoMAS PRAXEDES 49251 20237222-04 -445.00 L0i. -04-0430-0000-0000-42tL40- NUMBER OF CHECKS 1

TOTAL VOTDED CHECKS
Report genèrated

INV DATE PO CHECK RUN
0t/72/2024 23241L89
REC CLASS SUPPLÏES
CHECK 118648 TOTAL:
*** CASH ACCOUNT TOTAL ***

COUNT AMOUNT
*** GRAND TOTAL ***
NET
-445.00-445.00-445 .00-445 .00
user:

Progran ID:
02/29/2024 L2t05
esh i oman
apcshdsb

Page 1 ends

'.i:L munts' City of Yorba Linda, CA a lyier ùro sc)liitil,Il

A/P CASH DISBURSEMENTS JOURNAL

JOURNAL ENTRIES TO BE CREATED
CLERK: eshipman

SRC ACCOUNT

EFF DATE

ACCOUNT DESC

LTNE DESC
TOB DEBI-T CREDfT
]NT DESC REF f REF 2 RÊF J
2024 I L76
APP 1010000-201150
02/29/2024
APP 9990000-999001
02/29/2024
118648118648
ESES
ESES

ACCOUNTS PAYABLE

AP CASH DISBURSEMENTS JOURNAL

AP BANK ACCOUNT
AP CASH DISBURSEMENTS ]OURNAL

GENERAL LEDGER TOTAL
POOLED CASH FUND 101-FUND CASH

SYSTEM GENERATED ENTRIES TOTAL
rouRNAL 2024/08/L76 TorAL
445.00
445 .00
445.00
445.00
APP 9990000-299L01
02/29/2024 022924
APP 1010000-101100
02/29/2024 022924
Report generated: 0212 user: eshl 9/2024 t2t05 pman
hdsb
890.00
2 Program ID apcs
Page Page 38 of 443
..it mun¡s' City of Yorba Linda, CA å lyler ero so Lrtior

A/P CASH DISBURSEMENTS JOURNALJOURNAL ENTRIES TO BE CREATED :INL ÊFF DATE
ACCOUNT DESCRTPÏION
PE DEBIT CREDÏT

ACCOUNT
101 GENERAL FUND
1010000-10110010r_0000-201150
999 TREASURY FUND
9990000-2991019990000-999001
Report generated:
user:

Program ID:
2024 8 L76 02
2024 8

FUND CASH

ACCOUNTS PAYABLE
L76 02/29/2024
POOLED CASH FUND 101

AP BANK ACCOUNT

FUND TOTALFUND TOTAL
445.00
445.00
445.00445 .00
02/29/2024 12t05eshi omanapcshdsb

Page 3 ends

Gity of Yorba Linda, CA

A/P CASH DISBURSEMENTS JOURNAL

JOURNAL ENTRIES TO BE CREATED
DUE FR
101999

GENERAL FUND
TREASURY FUND 445.00
445.00
TOTAL
** END oF REPoRT - Generated by Erjca shipman **
Report gênerated: User:Proqram fD:
02/29/2024 L2t05
eshi Dmanapcshdsb
Pa9e 4 Page 40 of 443
"::t mun¡s' A tyler r¡D sorúrrrF City of Yorba Linda, GA

A/P CASH DISBURSEMENTS JOURNAL
CASH AccouNT: 9990000 99900i. Ap BANK AccouNT CHECK NO CHK DATE TYPE VENDOR NAME VOUCHER ]NVOICE INV DATE PO CHECK RUN NET 1"18662 02/29/2024 pR-tD L2L68 rHoMAs pRAxEDEs 4925L 2023L222-04 395. 00 L01_ -04-0430-0000-0000-42]-1_40-
NUMBER OF CHECKS ].

TOTAL PRINTED CHECKS
0L/t2 /2024 2324LL89 022924 395 .00
395.00395.00
395.00

REC CLASS SUPPLTES
cHEcK 118662 TorAL:
*** CASH ACCOUNT ToTAL ***
COUNT AMOUNT re
*** GRAND TOTAL ***
Report generated: us€r:Program rD:
02/29/2024 13138
eshì pmanapcshdsb
Page lPage 41 of 443
a 1!ler .¡a \()rul ¡rr
Gity of Yorba Linda, GA '.þ munts"

A/P CASH DISBURSEMENTS JOURNALJOURNAL ENTRIES TO BE CREATED cLERK: eshipman
AR PER INLc f(c0uñ1
LFF DAIE ACCOI]NT DES. t TNE D¿SC DEBII aREflI f r .lg ]ÑL DÊS' RAF I RËF I REF J 2024
APPAPP
I 1_78
L0L0000-2011_50 02/29/2024 022924
9990000-999001
02/29/2024 022924

ACCOUNTS PAYABLE
AP CASH DISBURSEMENTS ]OURNAL AP BANK ACCOUNT

AP CASH DISBURSEMENTS JOURNAL

GENERAL LEDGER TOTAL
PooLED cAsH FUND ].0].FUND CASH

SYSTEM GENERATED ENTRIES TOTAL
JOURNAL 2024/08/L78 ToTAL
395.00
39s.00
395.00
395.00
APP 9990000-2991_01_ 02/29/2024 022924APP 1010000-101_1_00 02/29/2024 022924 ESES
ESES
Report generated: User:

Program ID:

O2/29/2024 L3:38eshipman
apcshdsb

Page 2 ends

Page 42 of 443 ends

a !,fiF¡ :.1 :lriJ¡r¡)r
munts' ..t:. !.tt' Gity of Yorba Linda, GA

A'P CASH DISBURSEMENTS JOURNALJOURNAL ENTRIES TO BE CREATED

1.01 GENERAL FUND
l-010000-1011_00L010000-201"L50
999 TREASURY FUND
9990000-2991_0L9990000-999001
Report generated User:Progran lD;
2024 8 1.78 02/29/2024

FUND CASH

ACCOUNTS PAYABLE
178 02/29/2024
PooLED cAsH FUND 1-O].

AP BANK ACCOUNT
2024 8

FUND TOTAL

FUND TOTAL
395.00
395.00
39s.00
395 .00
02/29/2024 13t3a
eshipmanapcshdsb

Page 3 ends

Page 43 of 443 ends

munts' ":þ a tyler.rp s0 Jlrl)l Gity of Yorba Linda, GA

A/P CASH DISBURSEMENTS JOURNAL

JOURNAL ENTRIES TO BE CREATED
101- GENERAL FUND 999 TREASURY FUND
Report generatedt 02/29/2024 13138 User: eshipman Program ID: apcshdsb TOTAL
** END oF REPoRT - Generated by erica shipman **
395.00
395.00

Page 4 ends

Page 44 of 443 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 INV DATE PO CHECK RUN NET l_18663 03/07 /2024 PRrD 10031 ADMTNSURE 49547 16788 488. 00 101 -0L-0r-50-0000-0000-433L70- 02/!s /2024 23240687 030724 woRKER's coMP rNs ADMIN 488.00 488.00
549.11,
830,87249.98982.88
2,6L2.84
158.23
1_58.23132 . 58L32. 58
350.00350.00
367.20367 .20
Lr2.49
142.49
118664 03/07/2024 PRTD 10063 AMERICAN SANITARY SU 49478 IN-4M024627 s49. 1-1- t01 -04-0440-0000-0000 -4210L0-
cHEcK l-18663 TorAL:
02/08/2024 23240L07 030724

CUSTODIAL SUPPLIES
02/2L/2024 23240L07 030724
CUSTODIAL SUPPLÏES
02 /L5 /2024 23240L07 030724

CUSTODIAL SUPPLIES
02/13 /2024 23240LO7 030724

CUSTODIAL SUPPLIES
CHECK 118664 TOTAL:

CHECK 1-18668 TOTAL:
118665 03/07/2024 PRrD
49508 ÏN-AM025124
830. 87 101- -04-0440-0000-0000-421010-
49540 IN-AM024888
249.98 i-01 -05-0500-0000-0000-42]-.070-
49954 rN-AM024789
982. 88 202 -07 -0700-0000-0000-42L0L0-
10101 AUrozoNE rNc 49588 5545523238
158. 23 101 -03-0330-0000-0000-42]-690-
02/28/2024 23240L44 030724

MATERIALS,/MI SCELLAN EOUS
cHEcK 118665 TorAL:
02/26/2024 23240Lr2 030724
R¡cnenrroru,/cLASSES
LL8666 03/07/2024 PRTD L0L16 Bc TRAFFTC SPECTALTS 49956 032259 132. s8 101 -03-0330-0000-0000-432500-
02 /28 /2024 23240671 030724

PUBLIC WORKS CONSTRUCTION
CHECK 118666 TOTAL
02/22/2024 2324L23s 030724

SR CENTER SERVICES
CHECK 118667 TOTAL
118667 03/07/2024 PRrD 11353 BErSY BOGART 49509 022224
3s0. 00 101 -04-04r.0-0000-0000-433220-
118668 03/07/2024 PRrD 10129 RoNALD BEVACQUA 49485 022624 367 .20 101 -04-041-0-0000-0000-433100-
118669 03/07/2024 PRTD 10138 BLACK GOLD GOLF CLUB 49899 SALESOOOOOOOO1346 ]-72. 49 1"0r- -01-0120-0000-0000-426050-
02/28/2024 2324L252 030724
rRnvel/ueErr NGS/s EMr NARS
CHECK 118669 TOTAL:

Report generateduser:

Program ID:

A3/o7 /2024 L0:58
eshi pmanapcshdsb
Page L Page 45 of 443
munis'
a tyler erp solulion
'.:3t 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 118670 03/07/2024 PRID 11719 BoRDTN SEMMER LLp 49507 1-6 Dated L/31/24 11,808.96 101 -01-0L50-0000-0000-427400- lt8671- 03/07 /2024 PRÏD 11761 CALTFORNTA YELLOU/ CA 49518 12785023 1_1-, l-88.00 70]- -04-0440-0000-0000-430230-
L78672 03/07/2024 PRrD 10220 CDW GOVERNMENT INC 49593 PWOO928 1,816.50 10L -01-0130-0000-0000-431890-
l-18673 03/07/2024 pRrD 10224 CERTTFTED BACKFLoW s 49517 28260 2s0.00
E ZONE L-2D -CONTRACTS -MISC MAINT201 -03-0350-0000-0000-432950- 49594 28275
250.00
E ZONE L-1C -CONTRACTS -MISC MAINT201 -03-03s0-0000-0000-432950- L78674 03/07/2024 PRrD 10289 couNTy oF oRANGE 49892 sH 67998 L,235,037.26 t-01 -05-0500-0000-0000-430050- 118675 03/07/2024 PRrD ].1.360 DANIELLE KINSLEY 4948L 022624 l_, 81_9. 41 101 -04-04i-0-0000-0000-433100-
L18676 03/07/2024 PRrD 1-2057 DAWN MARIE HARKEY 49887 2460 150. 00 L01 -03-0330-0000-0000-42aL60-
02/07 /2024 23247205 030724
CLAIMS SETTLEMENTS/] DGMTS
1L,808.9611, 808. 9611, L88.00
1_l_, 188 . 00
1, 816. 501, 816 . 50
250.00
2s0.00
500.00
L,235,037 .26
1-,235,037 .26
L, 819 . 411, 819.41-
150.00
1s0.00
CHECK 11.8670 TOTAL:
t2/3L/2023 2324t086 030724

SENTOR MOBILITY PROGRAM
CHECK 118671 TOTAL
02 /28/2024 23241244 030724

SOFTWARE MAINTENANCE
cHEcK 118672 TorAL:
02 /22 /2024 23241233 030724

MISC MAINTENANCE SERVICE
02 /29 /2024 2324A245 030724

MISC MAINTENANCE SERVICE
CHECK 11-8673 TOTAL:
02 /28/2024 23240292 030724

POLICE SERVICE
cHEcK 118674 ToTAL
02 /26/2024 23240L42 030724
REcREATION,/CLASSES
CHECK ].18675 TOTAL
03 /os /2024 23240!86 030724

AUTO GAS & SUPPLIES
neport generateduser:

Program ID:
o3/o7 /2024 10:58
eshi omanapcs hdsb
CHECK 118676 TOTAL:

Page 2 ends

munrs'
â tyler erp solLrtion
'.s 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 ÏNVOICE INV DATE PO CHECK RUN NET LL8677 03/07/2024 PRrD 10372 DUNN-EDWARDS CORPoRA 49947 2179A08743

30. 37 202 -07-0700-0000-0000-424010-
1-l-8678 03/07/2024 pRrD LL4L9 Eco FERr rNc 49566 5897
476.00 101- -04-0460-0000-0000-432650-
118679 03/07/2024 PRrD 12218 ETDE BAILLY LLP 49592 EIO]-616023 t,3L2.50 i-01 -06-0600-0000-0000-431080- 1L8680 03/07/2024 pR-rD 10405 ENVrsroNwARE rNc 43430 rNv-us-66820 L,797 .45 202 -07-0710-0000-0000-421080-
L18681 03/07/2024 PRTD 10435 FoorHrLL EASTERN rRA 49614 rebruary 2024 4,069. 75 70L -00-0000-0000-0000-227250- 118682 03/07/2024 PRro 1"0452 GALAXIE DESIGNS 49897 13505

50. 64 l-0L -01-01-70-0000-0000-424380-
118683 03/07/2024 PRTD 10458 GARDA hloRLD 49891 10772902 265.23 10r. -06-0600-0000-0000-431110-
03 /0L/2024 23240087 030724

BANK SERV,/INVEST SAFEKEEPTNG
02/22/2024 23241254 030724

MATNT,/BUILDINGS
cHEcK TL8677 TOTAL:
03 /0L/2024 23240372 030724

PARK MAINTENANCE
cHEcK 118678 TorAL
0L/26/2024 23240945 030724

PROFESSIONAL SERVICES
cHEcK 118679 TorAL:
07 /28/2023 23240223 030724

PROCESSTNG SUPPLIES
CHECK 11-8680 TOTAL:
03/04/2024 030724

EASTERN CORRIDOR DEPOSITS
CHECK ].18681 TOTAL
02/27 /2024 23241265 030724

PRINTING SERVICE
cHEcK 1-1-8682 TorAL lcHEcK 118683 TorAL:
03 /02 /2024 23240370 030724

OFFICE SUPPLIES
03 /02/2024 23240304 030724

OFFTCE SUPPLTES

30. 37

30.37 476.00476.00
1, 312 . 50l_,31_2.501-,797.45
1,797.45
4,069.754,069.75

50.6450. 64
265.2326s.23
584.32

28. 33
6L2.65
118684 03/07/2024 PRTD 10462 GARZA TNDUSTRTES rNc 49559 1981648 584. 32 101 -01-0L70-0000-0000-421050-
49s79 L981647

28.33 101 -03-0300-0000-0000-4210s0-
Report generated O3/O7 /2024 !0158 eshi pnan
apcshdsb
User:

Program ID:

CHECK 118684 TOTAL:

Page 3 ends

City of Yorba Linda, GA

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

CHECK NO CHK DATE TYPE VENDOR NAME VOUCHER INVOICE INV DATE PO CHECK RUN NET 1L8685 03/07/2024 PRrD 1-0463 THE GAS co 44.63 LOt
784. 89 l_01 875.8s 101
312.19 101294.83 202
49898 L/22-2/2t
-05-0500-0000-0000-42 5200--04-0440-0000-0000-42 5 200- -04-0450-0000-0000-42 5200--04-0470-0000-0000-42 5200--07-0700-0000-0000-42 5 200- 02/23/2024 030724

GAS SERVICEGAS SERVICEGAS SERVTCE

GAS SERVICEGAS SERVTCE
CHECK 118685 TOTAL:
02 /ts /2024 2223101.0 030724

STREET IMPROVEMENTS
CHECK 118686 TOTAL:
02/26/2024 23240LL4 030724

RECREATION,/CLASSES
CHECK 118687 TOTAL
02/29/2024 23241269 030724

SOFTWARE MAINTENANCE
cHEcK L18688 TorAL
CHECK 11.8689 TOTAL:
02/22/2024 23240447 030724

STREET IMPROVEMENTS
CHECK 118690 TOTAL:
2,312.39
2,3L2.39
13,100.00l-3, L00.00
222.00
222.00
4,093.954,093.95
850.00850.00
35,288.9235,288.92
223.65
L,235.43
LL7.78
L18686 03/07/2024 ?RTD 11924 GMU GEorEcHNrcAL rNc 49584 6542L 1"3 ,100.00 E sr22L005 -coNsr
401 -00-00s0-0000-0000 - 461620 - 118687 03/07/2024 PRTD 10489 ALTCTA GRABOT¡vSKr 49484 0226?4 222.O0 101 -04-0410-0000-0000-433100- 118688 03/07/2024 PRrD 1-0491- GRANTCUS rNc 49905 180367 4,093.95 101- -01-0130-0000-0000-431890- 1-L8689 03/07 /2024 PRTD 12308 HAN rsE 49578 174
850. 00 101 -01--0130-0000-0000-46LL20-
118690 03/07/2024 PRÏD 10518 HARDY & HARPER INC 49494 50130 35,288.92 E SI241-OO3 -ALL -IMP PRO]
401 -00-00 50-0000-0000 - 46L620 - 118691 03/07/2024 PRTD 10575 TMPERTAL SPRTNKLER r 4956L 001,4377487-007 223. 65 101 -04-0460-0000-0000-427690-
49562 0013655445-001
L,235. 43 10L -04-0460-0000-0000-42L690-
49563 0014420866-001
Report generated
02 /2L/2024 2324L248 030724

COMPUTFR HARDWARE/SO FTV'/ARE
02/28/2024 23240L77 030724

MATERIALS/MISCELLAN EOUS
02 /28/2024 23240a77 030724

MATERIALS,/MISCE L LAN EOU S
03 /oL/2024 23240L77 030724
User:

Pro9ram ID:
03/07 /2024 L0258
esh i pmanapcshdsb

Page 4 ends

Bastanchury Widening - Casa Loma to Eureka
Miscellaneous Street Improvements

Page 48 of 443 ends

mun¡s'
a tyler erp solution
.{i. Gity of Yorba Linda, CA

A/P CASH DISBURSEMENTS JOURNAL
CASH ACCOUNT: 999OOOO 99900]- AP BANK ACCOUNT
CHECK NO CHK DATE TYPE VENDOR NAME VOUCHER TNVOÏCE ÏNV DATE PO CHECK RUN NET l_1_8692 03/07 /2024 PRrD
LL7 .7 8 101 -04-0460-0000-0000-42t690-
1-0582 INNERLTNE ENGINEERIN 49955 A73759
1, 120.00 l-01 -03-0330-0000-0000-424220-

MATERIA L S,/M I SC E L LAN EOU S
cHEcK 118691 TorAL:
02/28/2024 2324L25s 030724

MAINT,/STORM DRAINS
CHECK 118692 TOTALCHECK LL8693 TOTAL:

L2/29 /2023 23240720 030724

CAPITAL PROJECTS
CHECK 1-18694 TOTAL
02 /28/2024 22237926 030724

TRAFFIC CONTROL
02/28/2024 232407 98 030724

TRAFFIC CONTROL
CHECK 118695 TOTAL
0r/31/2024 23240377 030724

STREET MARKING AND SIGNS
1, 576. 861, 120 . 00
i-, 120 . 00
1"13.04113.04
6,484. 5L
6,484.51
31,534.35
1_,676.50
33,210.85
36,522.71
118693 03/07/2024 pRlD 10586 TNSTGHT PUBLTC sEcro 49533 110i-135049 r-13.04 101 -01-0130-0000-0000-46]-120-
02 /06/2024 23247t64 030724

COMPUTER HARDWARE,/SOFTWARE
l_1_8694 03/07 /2024 PRTD 11856 TNTEGRATED MEDIA SYS 49574 47075 6,484.5L 501 -04-0480-0000-0000-461-030- 11_8695 03/07/2024 pRfD 10600 rrERrs 31,534.35 49572 ]!67062 E rcz31003 -ALL 401 -00-0050-0000-0000-461630-
49s73 t67078
E rc221003 -ALL
401 -00-0050-0000-0000-461630-
1, 676 . 50
118696 03/07/2024 PRÎD 10602 I & S STRTPTNG COMPA 49888 \2L36 36, 522.7L L01 -03-0330-0000-0000-432450-
L18697 03/07/2024 PRTD 121-00 losEFrNA LEWrs 49535 022924 280.00 101 -04-04L0-0000-0000-4331-00-
LL8698 03/07/2024 pRrD 10654 KTMLEY-HORN AND ASSo 49876 267L0834 2,922.50
E Ms231002 -ALL
401 -00-0050-0000-0000 - 46167 0-
Report generated
02/29 /2024 23240as3 030724
Recneerron,/cLASSES
cHEcK 118696 TorAL
CHECK 148697 TOTAL:
tL/30/2023 23240936 030724
36,522.7L
280.00280.00
2,922.50
03/07 /2024 I0ts8eshi pnanapcshdsb
5 User:

Proqram ID:

MISCELLANEOUS
Page
YL Blvd Corridor Traffic Sig Sync
Tustin Ave/Rose Drive TSS
BGGC Emergency Storm Drain Repair

Page 49 of 443 ends

muntg' Gity of Yorba Linda, CA ".*. â Mer erp solutiûn

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-l-8699 03/07/2024 pRrD 10659 KoA coRpoRATrON 49558 KAJch005-27-R 4,933.34 E. TC24LOO2 -ALL -IMP PRO]
401 -00-0050-0000-0000-461630-
118700 03/07/2024 PRTD 10669 LAKEMAN CHASSTS 49590 87].4 227 . 68 10r- -03-0330-0000-0000-432 500-
118701 03/07/2024 PRTD 12289 LUCAS HOLDTNGS LLC 49526 69607 5, 116.49 202 -07-0700-0000-0000-424380-
118702 03/07/2024 PRTD 10736 MARcrvE rNC 49977 22824YORB 1, 560.00 202 -07-0700-0000-0000-430300-
1l_8703 03/07 /2024 PRTD 1-0739 MARTIAL ARTS INTERNA 49482 022624 L,047 .90 101 -04-0410-0000-0000-433L00-
LL87O4 03/07/2024 ?RTD 10747 M3FADDEN-DALE HARDWA 49587 53907L/5

6.68 101- -03-0330-0000-0000-432s00-
1_1870s 03/07 /2024 ?RrD ]-0757 MERCHANTS LANDSCAPE 4942T 62555 660.00 E ZONE A_1. -CONTRACTS -MISC MAINT- 201 -03-03s0-0000-0000 - 4329s0- 49490 62690
E LMAD ALLOC-CONTRACTS -MISC MAINTReport generated:
user:

Program ID:
cHEcK 118698 TorAL
02/19/2024 23240203 030724
TRAFFÏC CONTROL
CHECK 1-18699 TOTAL
02/29 /2024 23241247 030724

PUBLIC WORKS CONSTRUCTION
CHECK 1-18700 TOTAL:
0t/a0/2024 2324t2L8 030724

PRTNTING SERVICE
CHECK U8701 TOTAL
02/28 /2024 23240293 030724

AUTO CIRC CONTROL SYSTEM
cHEcK U8702 TOTAL
2,922.50
4,933.34
6,203.77
4,933.34
227 .68227 .68
5,1_L6.495
,
L16.49
1, 560.001_,560.001,047.901,047.90

6.686.68
660.00
02 /26 /2024 23240L18 030724

RECREATION/CLASSES
CHECK 1]-8703 TOTAL;
02/28/2024 23240029 030724

PUBLIC V'/ORKS CONSTRUCTION
CHECK 1L87O4 TOTAL:
12 /3L/2023 232403A9 030724

MISC MAINTENANCE SERVICE
oL/3L/2024 232403L9 030724
03/07 /2024 t0258
eshi pmanapcshdsb
6 6,203.77
201 -03-0350-0000-0000-432950- MTSC MAINTENANCE SERVICE Page
Traffic Signal Timing

Page 50 of 443 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 TNV DATE PO CHECK RUN NET l-1-8706 03/07 /2024 PRTD
49564 62752
l-9, 250.00 101 -04-0460-0000-0000-432650-
].0760 MERRIMAC ENERGY GROU 48818 2229340 lL, 464.97 l-01 -03-0330-0000-0000-42LL60- 02/29 /2024 23240277 0307 24

PARK MAINTENANCE
CHECK L1-8705 TOTAL
ot/30 /2024 23240238 030724

AUTO GAS & SUPPLIES
19,250.0026,LL3.77
LL,464.97
1,7,464.97t7 ,a65.27
27 ,239.83
l-, 032 . 00
LL8707 O3/O7/2024 PRTD ]-0844 NTEVES LANDSCAPE INC 49544 76850 2,975.92 10L -03-0330-0000-0000-432700- 2,26L.66 E ZONE A-4 -CONTRACTS -MISC MAINT201 -03-0350-0000-0000 -432950- 5,0L4.22 E ZONE A-7 -CONTRACTS -MISC MAINT201 -03-03s0-0000-0000-432950- 2,662.LL E ZONE A-8 -CONTRACTS -MISC MAINT201 -03-0350-0000-0000-4329s0- 2,726.79 E ZONE L-4A -CONTRACTS -MISC MAINT201- -03-03s0-0000-0000 -432950- t_, 584. 57 E ZONE L-48 -CONTRACTS -MISC MAINT201 -03-0350-0000-0000-432950- cHEcK 1-l-8706 ToTAL:
02 /29 /2024 23240291- 030724

LANDSCAPE SERVICE

MISC MATNTENANCE SERVTCE

MISC MAINTENANCE SERVICE
MISC MAINTENANCE SERVÏCE

MISC MAINTENANCE SERVICEMISC MAINTENANCE SERVICE
02/29 /2024 232403L4 030724

LANDSCAPE SERVICE

MISC MAINTENANCE SERVTCE

MISC MAINTENANCE SERVICEMISC MAINTENANCE SERVTCE

MISC MAINTENANCE SERVICE
MISC MA]NTENANCE SERVICEMISC MAINTENANCE SERVICE
03 /04/2024 23240337 030724
689.92
3,491.08
4,L23.L9

88.71 7 ,452.30
8,963,972 ,430. 66
49545 7685L
101 -03-0330-0000-0000 -432700-
E ZONE A-5 -CONTRACTS -MISC MAINT201 -03-0350-0000-0000-4329s0- E ZONE A-6 -CONTRACTS -MISC MAINT201 -03-03 50-0000-0000 -432950-E ZONE A-7 -CONTRACTS -MISC MAINT201 -03-0350-0000-0000 - 432950- E ZONE L-sA -CONTRACTS -MISC MAINT201 -03-03 s0-0000-0000 -432950- E ZONE L-58 -CONTRACTS -MISC MAINT201 -03-0350-0000-0000 -432950- E zoNE L-5C -CONTRACTS -MISC MAINÏ201 -03-0350-0000-0000 -432950- Report gênerated: 03/07 /2024 L0:58 eshi pman
apcshdsb
user:

Program ID:
49577 77228

Page 7 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 1,032 .00
254.74
225.88
728.50
L,779.L8
45A.76
2 ,
186. 81
294.53
2 ,
802 .00
883.69
E ZONE A-6 -CONTRACTS -MISC MAINT201 -03-03 50-0000-0000 -432950- 49582 77226
E ZONE L-5A -CONTRACTS -MISC MAINT201 -03-03 50-0000-0000-432950- 49583 77227
E ZONE L-54 -CONTRACTS -MISC MAINT201 -03-03 s0-0000-0000-4329s0- 49585 77225
E ZONE L-58 -CONTRACTS -MISC MATNT201 -03-0350-0000-0000 -432950- 49586 77223
E ZONE L-58 -CONTRACTS -MISC MAINT20r. -03-0350-0000-0000 -4329s0- 499]-1 76796
E ZONE L-4A -CONTRACTS -MISC MAINT20r_ -03-0350-0000-0000-432950- 49972 77036
E ZONE A-4 -CONTRACTS -MISC MAINT20r. -03-03s0-0000-0000-432950- 49913 77040
E ZONE A-4 -CONTRACTS -MISC MAINT201 -03-0350-0000-0000-432950- 49914 76128
E ZONE A-4 -CONTRACTS -MISC MAINT201 -03-03 50-0000-0000 -432950- 49915 76605
E ZONE A-4 -CONTRACTS -MISC MAINT201 -03-0350-0000-0000-432950- 49916 76800
E ZONE A-4 -CONTRACTS -MISC MAINTMISC MAINTENANCE SERVICE 03 /04/2024 23240337 030724 MISC MAINTENANCE SERVTCE 03 /04 /2024 23240337 030724 MISC MAINTENANCE SERVICE 03 /04/2024 23240337 030724 MISC MAINTENANCE SERVICE 03 /04/2024 23240337 030724 MISC MAINTENANCE SERVICE or/22 /2024 23240336 030724 MISC MAINTENANCE SERVICE 02/L9/2024 23240336 030724 MISC MAINTENANCE SERVICE 02/79/2024 23240336 030724 MISC MAINTENANCE SERVICE 77/2L/2023 23240336 030724 MISC MAINTENANCE SERVICE 72/2L/2023 23240336 030724 MISC MAINTENANCE SERVÏCE 0t/22/2024 23240336 030724 2s4.74 225.88 728.50 1, 179 . 18 451.76 2,186.81 294.53 2,802 .00 883.69 367.92 Report generated:User:

Program ID:
03/07 /2024 t0t58
eshi pmanapcshdsb
367 .92

Page 8 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 7,343.44

60.48 r., i_10. 83
375.00375.00
t-, 134. 60

60.48 665.85
557.92
201 -03-0350-0000-0000-432950-
49917 7607L
E ZONE A-7 -CONTRACTS -MISC MAINT201 -03-03 50-0000-0000-432950- 499L8 76127
E ZONE A-7 -CONTRACTS -MISC MAINT20L -03-0350-0000-0000-4329s0- 49919 76137
E ZONE A-7 -CONTRACTS -MISC MAINT201_ -03-03 50-0000-0000-432950- 49920 76600
E zoNE A-7 -CONTRACTS -MISC MAINT201_ -03-0350-0000-0000 - 432950- 49927 7660L
E ZONE A-7 -CONTRACTS -MISC MAINT201 -03-03 50-0000-0000 -432950- 49922 76602
E ZONE A-7 -CONTRACTS -MISC MAINT201- -03-03 50-0000-0000-432950- 49923 76603
E zoNE A-7 -CONTRACTS -MISC MATNT201 -03-03s0-0000-0000-4329s0- 49924 76604
E ZONE A-7 -CONTRACTS -MISC MAINT20r- -03-03 50-0000-0000-432950- 49925 76798
E ZONE A-7 -CONTRACTS -MISC MAINT201 -03-0350-0000-0000-432950- 49926 76801-
E ZONE A-7 -CONTRACTS -MISC MAINT201 -03-03 50-0000-0000-432950-

MISC MAINTENANCE SERVICE
tt/06/2023 23240336 030724

MISC MAINTENANCE SERVICE
LL/2t/2023 23240336 030724

MISC MAINTENANCE SERVICE
7t/2L/2023 23240336 030724

MISC MAINTENANCE SERVICE
L2 /2!/2023 23240336 030724

MISC MAINTENANCE SERVICE
12/2L/2023 23240336 030724

MISC MAINTENANCE SERVICE
L2/2L/2023 23240336 030724

MISC MAINTENANCE SERVTCE
t2 /21-/2023 23240336 030724

MTSC MAINTENANCE SERVTCE
72/2L/2023 23240336 030724

MISC MAINTENANCE SERVICE
ot/22/2024 23240336 030724

MISC MAINTENANCE SERVICE
0t/22/2024 23240336 030724

MISC MAINTENANCE SERVTCE
1,,343.44

60.48 1,l-L0. 83
375 .00375.00
L,L34.60

60.48 665 .85
557 .92634.44
Report generated 03/07 /2024 L0t58 eshi oman
apcs hdsb
User:

Program ID:
634.44

Page 9 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
432.20

43.98 473.72
608.00655.85
1, 138 . 83
49927 77039
E ZONÊ A-7 -CONTRACTS -MISC MAINT20L -03-03 s0-0000-0000 -432950- 49928 7704L
E ZONE A-7 -CONTRACTS -MISC MAINT201 -03-0350-0000-0000-432950- 49929 77043
E ZONE A-7 -CONTRACTS -MISC MAINT201 -03-0350-0000-0000 -432950- 49930 76129
E ZONE A-8 -CONTRACTS -MISC MAINT201- -03-0350-0000-0000 - 432950- 4993t 76609
E ZONE A-8 -CONTRACTS _MISC MAINT201 -03-03s0-0000-0000-432950- 49932 77037
E ZONE A-8 -CONTRACTS -MISC MATNT201 -03-0350-0000-0000 -4329s0- 49933 77038
E ZONE A-8 -CONTRACTS -MISC MAINT201 -03-0350-0000-0000-432950-

INV DATE PO CHECK RUN
02/19 /2024 23240336 030724
MISC MAINTENANCE SERVÎCE
02 /19 /2024 23240336 030724

MISC MAINTENANCE SERVICE
02 /19 /2024 23240336 030724

MISC MAINTENANCE SERVICE
au21-/2023 23240336 030724

MTSC MAINTENANCE SERVICE
t2/2L/2023 23240336 030724

MISC MATNTENANCE SERVICE
02/19 /2024 23240336 030724

MISC MAINTENANCE SERVICE
02/19 /2024 23240336 030724

MISC MAINTENANCE SERVICE
1t/2L/2023 23240336 030724

LANDSCAPE SERVICE
t2/2L/2023 23240336 030724

LANDSCAPE SERVICE
0L/22/2024 23240336 030724

LANDSCAPE SERVTCE
0L/22 /2024 23240336 030724

LANDSCAPE SERVICE
o2/r9 /2024 23240336 030724
NET
432.20

43.98 473.72
608.00655.85
1, l_38. 83

40.46 750.44
s77.58
438.43647 .12552.5s

40.46 49934 76124
7 s0. 44 101 -03-0330-0000-0000-432700-
49935 76606
s77 . 58 10L -03-0330-0000-0000-432700-
49936 76797
438. 43 101 -03-0330-0000-0000-432700-
49937 76799
647 .L2 101 -03-0330-0000-0000 -432700-
49938 77042
5s2. 55 101 -03-0330-0000-0000-432700-
Report generated:user:

Program ID
03/O7 /2024 t0:s8eshi omanapcshdsb

LANDSCAPE SERVICE

Page 10 ends

munts'
â tyler erp solution
.'::L
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 118708 03/07/2024 PRÏD L0861- oFFrcE soLUTroNS rNc 4941-8 r-02198986 s0.03 101 -04-0475-0000-0000-424380-
cHEcK 118707 TorAL
02 /14 /2024 2324a223 030724

PRINTING SERVICE
o2/t3 /2024 23240295 030724

OFFICE SUPPLIES
02/06/2024 2324029s 030724

OFFICE SUPPLIES
0r/16/2024 23240295 030724

OFFICE SUPPLIES
0t/tL/2024 23240295 030724

OFFICE SUPPLIES
CHECK 118708 TOTAL
02/01/2024 030724

ADULT SPORTS
CHECK 1-l-8709 TOTAL:
02/22/2024 030724

MISCELLANEOUS DEPOSITS
CHECK ].18710 TOTAL:
0r/22/2024 030724

MISCELLANEOUS DEPOSITS
CHECK ]-18711 TOTAL
03/04/2024 030724

OCSD DEPOSIT
ADMrN/oL3ocsD
cHEcK 1187].,2 TorAL:
02/L4/2024 23241237 030724

LANDSCAPING IMPROVEMENTS
67 ,489.37

50.03 52.51

64. 3315.88
354.67537.42
148.00
148.00

40.0040.00
350.703s0.70
5,426.7L
5,426.71
727.31
49596 r-02198912

52. s1 101 -02-0210-0000-0000-4210s0-
49597 r-02L96772

64. 33 l-01" -02-0210-0000-0000-421050-
49598 r-02190477

15. 88 101 -02-0210-0000-0000-421-050-
49599 r-02189802
354. 67 101 -02-0210-0000-0000-421050-
118709 03/07/2024 PRTD 99999 clenna Magu'ire 49902 2006468.020 148.00 101 -00-5430-0000-0000-363120- 11871-0 03/07/2024 PRTD 99999 Sun Bees Groups rnc 4957I YL-0076509 40.00 70i- -00-0000-0000-0000-227400- 11-8711 03/07/2024 PRTD 99999 sunPower corporation 49537 YL-0072559 3s0. 70 701 -00-0000-0000-0000-227400- LL87L2 03/07/2024 PRTD L0885 oRANGE coUNTY SANITA 496L5 Feb-24 5,7t2.33 701 -00-0000-0000-0000-227L50- -285.62 10L -00-5440-0000-0000-364L30- 118713 03/07/2024 PRTD L2302 oscAR MERCADO 4951-6 72986 727.3L
E LI241OO1- -ALL -IMP PRO]
401 -00-00s0-0000-0000 - 467640 - Report generated
user:

Program ID:
03/07 /2024 t0158eshi omanapcs hdsb

Page 11 ends

LMAD Annual Capital Improvement Reno

Page 55 of 443 ends

munis' City of Yorba Linda, CA I.å a tyler erp solution

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 11871-4 03/07 /2024 PRTD 1.0906 DANTLO A PADUA 49896 4854 42s.OO r-01 -01-0L70-0000-0000-424380- 1-0908 PAGE FREEZER SOFTWAR 495]-9 15598 6,562.25 101 -01"-0130-0000-0000-431890- CHECK 1.18713 TOTAL:
03 /02 /2024 23240L32 030724

PRINTING SERVICE
CHECK 118714 TOTAL
ot/27 /2024 23241242 430724

SOFTWARE MAINTENANCE
CHECK 1-i-8715 TOTAL:

CHECK 118717 TOTAL
03 /0L/2O24 2324021,1 030724 FACTLITIES SECURTTY SERVÏCE 03 /oL/2024 232402L2 030724 FACILITIES SECURTTY SERVICE 03/0L/2024 23240167 030724

FACILITIES SECURITY SERVICE
CHECK ].18718 TOTAL:
0L/08/2024 2324127 I 030724

PREPAID EXPENDITURES
CHECK 11871.9 TOTAL
727 .31
425.00
425,00
6,562.256,562.25
3,757 .663,757 .66
2s6.26
256.2622s.OO22s.00
225.0067s.00
17, L00.0017,100.00
118715 03/07/2024 PRID
L18716 03/07/2024 PRTD 10938 PFM ASSET MANAGEMENT 49541 14]-12985 3,757 .66 101 -06-0600-0000-0000-4311"1-0-
0t/31/2024 23240508 030724
ENNT S¡NV,/TNVEST SAFEKEEPING
CHECK 118716 TOTAL:
03 /0L/2024 23240s6]- 030724
WATER SERV/LANDSCAPE AREAS Lt87t7 03/07/2024 PRTD 1.0949 PLACENTTA-YL UNIFIED 49565 82TIO8]-1 256.26 101 -04-0460-0000-0000-425300- 1187L8 03/07/2024 PRTD ]-0952 PLATT SECURITY SYSTE 49500 46630 225 . 00 10L -04-0470-0000-0000 -4327 40-
118719 03/07/2024 PRTD
49501 46606
225.00 10]- -04-0470-0000-0000-432740-
z2s . oo 1oi. -04-04so-á3331oooo !2919 *-
10990 PYRO SPECTACULARS IN 49995 4OO
17, 100. 00 1-01- -00-0000-0000-0000-113550-
LL872O 03/07/2024 PRTD 1-1012 rHE REGTSTER 49893 0000582881- 2,211,.s8 701- -00-0000-0000-0000-227s00-
02/29/2024 030724 2,2LI.58
BUILD/PLAN SPEC PRO] DEPOSIT
CHECK LL872O TOTAL: 2,27L.58
Report generateduser:

Program ID
03/07 /2024 L0t58eshi omanapcs hdsb

Page 12 ends

City of Yorba Linda, GA

A/P CASH DISBURSEMENTS JOURNAL
cAsH ACCOUNT: 9990000 99900L Ap BANK ACCOUNT
CHECK NO CHK DATE TYPE VENDOR NAME VOUCHER ÏNVOTCE
M72L 03/07/2024 pRlD 12286 RG GENERAL ENGTNEERT 49539 2 L47 ,704.L7 E PR23L001- -ALL
401 -00-0050-0000-0000-461660-
L18722 03/07/2024 PRTD 11025 ROCKEY MURATA LANDSC 49470 58974 1_1 5.00
E zoNE A-9 -CONTRACTS -MISC MAINT201 -03-03s0-0000-0000 -432950- i-05 .00
49471 58989
E zoNE L-2c -coNTRAcTS -MISC MAINT201 -03-03s0-0000-0000-432950- 49s2L 58990
974.60
E ZONE A-9 -CONTRACTS -MISC MAINT20L -03-03 50-0000-0000-432950- 230.45
E zoNE L-28 -CoNTRACTS -MISC MAINT201 -03-0350-0000-0000 -432950- 446.80
E ZONE L-2C -CONTRACTS -MISC MAINT201- -03-03 50-0000-0000 -432950- 716. 85
E zoNE L-2D -CONTRACTS -MISC MAINT_ 201 -03-03s0-0000-0000 -432950- 49524 58936
264.65
E ZONE A-4 -CONTRACTS -MISC MAINT201 -03-0350-0000-0000 - 432950-

48.80 E ZONE A-5 -CONTRACTS -MISC MAINT201 -03-0350-0000-0000-432950-

49.85 E ZONE A-7 -CONTRACTS -MISC MAINT201 -03-0350-0000-0000 - 4329s0- 767.65
E ZONE A_9 -CONTRACTS -MISC N4AINT- 201 -03-03 50-0000-0000 -432950- 230.70
E ZONE L-28 -CONTRACTS -MTSC MAINT201 -03-03 50-0000-0000-432950-E ZONE L-2C -CONTRACTS -MISC MAINT20L -03-0350-0000-0000 -432950-

INV DATE PO CHECK RUN
02/28/2024 2324098L 030724
PARKS & RECREATIoN
CHECK LI872T TOTAL:
02/74/2024 23240339 030724

MISC MAINTENANCE SERVICE
02/1-4 /2024 23240339 030724

MTSC MAINTENANCE SERVICE
02/L4/2024 23240339 030724

MISC MAINTENANCE SERVICEMISC MAINTENANCE SERVICEMISC MAINTENANCE SERVICEMISC MAINTENANCE SERVICE 01,/L9/2024 23240339 030724

MISC MAINTENANCE SERVTCEMISC MAINTENANCE SERVICEMISC MAINTENANCE SERVICEMISC MAINTENANCE SERVICE MISC MAINTENANCE SERVICEMISC MAINÎENANCE SERVICE
NET
147 ,704.t7747,704.L7
l_15.0010s.00
2,368.701, 483 . 60
Report generated:User:
03/07 /202a 10258
eshi pnan
Program ID: apcshdsb
290.25

Page 1 ends

Gity 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 437.70
Lt8723 03/07/2024 PRrD l_1065 JAMIE scHRorH 49480 022624 1, 8l_9. 41 10l_ -04-0410-0000-0000-433L00-
L18724 03/07/2024 pRrD 11066 LAURENE LoursE scHuL 49536 022924 240.80 101 -04-0410-0000-0000-433100-
LL8725 03/07/2Q24 PRTD 11351 ADAN srLvA 49589 1519 1,611.00 L01 -03-0330-0000-0000-424050- L18726 03/07/2024 PRrD 1-1332 souRcE GRApHrcs 49546 728946 370.20 101 -04-0430-0000-0000-424380- L18727 03/07/2024 pRrD 1-1126 STANDARD TNSURANCE c 49542 4L9497FEB 11,937.06 101 -00-0000-0000-0000-225270-
LL8728 03/07/2024 PRrÐ 12132 SULLY-MTLLER coNTRAc 49894 nequest #12 41,L,498.93 E Sr221005 -CONST
401 -00-0050-0000-0000 - 46!620 - 42 ,088.77 E rc201003 -ALL 401 -00-0050-0000-0000-461630-
42,088.77
E Tc201004 -ALL
401 -00-00s0-0000-0000-46L630-
Report generated:

E ZONE L-2H -CONTRACTS -MISC MAINT201 -03-0350-0000-0000-432950- MISC MAINTENANCE SERVICE cHEcK 118722 TorALl
09 /06/2023 23240470 030724

PRINTTNG SERVICE
CHECK L78726 TOTAL:
02/20/2024 030724

STANDARD BILLINGS
CHECK LI8727 TOTAL:
02/0s /2024 2223].0L6 030724

STREET IMPROVEMENTS

TRAFFIC CONTROL

TRAFFIC CONTROL
cHEcK 118728 ToTAL
02/26/2024 23240747 030724
REcREATION/CLASSES
cHEcK L78723 TOTAL:
02/29 /2024 23240L5L 030724
REcREATIoN/cLASSES
cHEcK 118724 TorAL
4,072.30
1, 819 . 41
t,8L9.41_
240.80240.80
1 , 6l_1. 00
1, 611.00
370.20370.20
11,937.06]-1-,937.06
495 ,676.47
495 ,676.47
02/29 /2024 23240898 030724

MAINT/AUTOMOBILES
CHECK 118725 TOTAL
user:

Program rD:

O3/O7 /2024 t0158eshi omanapcshdsb

Page 14 ends

Bastanchury Widening
Traffic Signal -Bastanchury/Eureka
Traffic Signal - Bastanchury/Casa Loma

Page 58 of 443 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
L18729 03/07/2024 pRrD L2272 TAML DIANE wooDBURy 49506 022724 L,260.00 101 -04-0410-0000-0000-433100- 118730 03/07/2024 pRrD 11169 rENNrs ANyoNE rNc 49580 030424 4,890.40 L0L -04-0410-0000-0000-433100- 118731 03/07/2024 pRrD 11182 rrME IVARNER CABLE 49622 0476944022324 L,280.00 r_01 -01-0130-0000-0000-425050-
L78732 03/07/2024 pRrD l-2232 TRrpEpr sMrrH & ASSo 49570 l-1-806 945.00 210 -00-1000-0000-0000-43r.820- 118733 03/07/2024 pRrD L1214 UNDERGRoUND sERVrcE 49555 23-2424895

84.83 101 -03-0330-0000-0000-432800-
49ss6 220240840
171.00 101 -03-0330-0000-0000-432800-
49s95 23-2424896
47 .54
E LMAD ALLOC-CONTRACTS -MISC MAINT201 -03-03s0-0000-0000 - 432950- LI8734 03/07/2024 PRTD 1_L2l-5 uNrFrRsr coRpoRATroN 49475 2190133259 3r..99 101 -04-0440-0000-0000-424550- 49476 2r90L29t74
3r..99 101 -04-0440-0000-0000-424550-
49477 2t90L25484

31.99 1_0L -04-0440-0000-0000-424550-
49543 2790L36463

30.49 1_01 -04-0440-0000-0000-424550-

INV DATE PO CHECK RUN
02 /27 /2024 23247231 030724
REcREATIoN/cLASSES
CHECK U8729 TOTAL
03 /04 /2024 23240949 030724
REcREATIoN/cLASSES
CHECK 118730 TOTAL:
02/23/2024 030724

TELEPHONE SERVICE
CHECK ]-18731 TOTAL
02/29 /2024 23240353 030724

VIDEO PRODUCTTON SERVICE
cHEcK 118732 TorAL
03 /0L/2024 23240341 030724

STORM DRAIN MAINT
03 /or/2024 2324034L 03Q724

STORM DRAIN MAINT
03 /01/2024 232400Q9 030724
MISC MAINTENANCE SERVÏCE
CHECK LI8733 TOTAL:
02 /22 /2024 23240LO4 030724

UNIFORM SERVICE
02 /ts /2024 23240LO4 030724

UNIFORM SERVICE
02/08/2024 23240L04 030724
UNlFORM SERVTCE
02/29 /2024 23240A04 030724
NET
l_,260.001,260.00
4, 890.404,890.40
1,280.001,280.00
945.00945.00

84. 83
171. 00
47 .54
303.37
31_ . 993t_.9931.9930.49
Report generated:user:

Program ID:

O3/O7 /2024 L0t58
eshi omanapcs hdsb
muntg'
a tyler erp solutio¡
'.$t

UNIFORM SERVICE
Page l-5 Page 59 of 443
Gity of Yorba Linda, CA

A/P CASH DISBURSEMENTS JOURNAL
CASH ACCOUNT: 999OOOO 99900]- AP BANK ACCOUNT
CHECK NO CHK DATE TYPE VENDOR NAME VOUCHER TNVOÏCE
1-L8735 03/07/2024 pRrÐ 11221 URBAN CROSSROADS rNC 49576 41795 L,432.50 l_01 -03-0320-0000-0000-431580-
118736 03/07/2024 PRrÐ 12175 vrcroRy LocK coNTRoL 49567 vcA19459 68.87 101 -04-0460-0000-0000-421690- 49959 vcA19506

24.73 AOL -03-0330-0000-0000-421690-
L18737 03/07/2024 PRrD 11341 vu 4 LEARNTNG CoRpoR 49483 022624 1, 260. 00 l_01- -04-041-0-0000-0000-4331-00-
1L8738 03/07/2024 pRlD L1255 wESr COAST ARBORTSTS 49352 209029 2,056.04 E ZONE L-3 -CONTRACTS -TREE TRIM - 20L -03-03s0-0000-0000-432 300- 49363 209027
9,955.01
E zoNE L-2H -CoNTRACTS -TREE TRIM - 201 -03-0350-0000-0000-432 300- 49400 2l_0568
34,157.55
E ZONÊ L-2C -CONTRACTS -TREE TRIM - 20L -03-0350-0000-0000 - 432300- 4951_5 217744 4,741.48
E ZONE L-2T -CONTRACTS -TREE TRIM - 20r_ -03-0350-0000-0000-432300- 49534 209030
6,545.76 E ZONE L-4A -CONTRACTS -TREE TRIM - 201 -03-0350-0000-0000 -432300- 49606 210697
Report generated:

ÏNV DATE PO CHECK RUN
CHECK 1-l-8734 TOTAL
02 /28/2024 23240986 030724

TRAFFIC STUDIES
CHECK 118735 TOTAL:
02/28/2024 2324t243 030724

MATERIALS,/MISCELLAN EOUS
03 /04 /2024 2324L263 030724
!4nre nrn L s,/t'4 r Sc E L LAN Eou s
CHECK 1-18736 TOTAL:
02/26/2024 232400s7 030724
Recnr.ntrot¡,/cLASSES
CHECK LI8737 TOTAL:
t2 /ts /2023 23240L72 030724

TREE TRIMMING
t2 /15 /2023 23240L72 030724

TREE TRIMMING
0t/31,/2024 23240t72 030724

TREE TRIMMING
02 /!5 /2024 23240L7 2 0307 24

TREE TRIMMING
a2 /a5 /2023 23240L72 030724

TREE TRIMMING
oL/3t/2024 23240L72 030724
NET
L26.46
1,432.507,432.50

68. 8724.73
93,60
1_,260.00
1,260.002 ,056.049, 955 .01
34,157 .55
4,74L.48
6,545.76
2,328.78
a tyler erp solution
munrs' 'f.
user:

Program lD
03/07 /2024 10258
eshi omanapcshdsb
2 ,328.78 E ZONE A-5 -CONTRACTS -TREE TRIM - Page 1-6 Page 60 of 443 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 TNV DATE PO CHECK RUN

TREE TRIMMING
02 /LS /2024 23240L72 030724

TREE TRIMMING
0r/3L/2024 23240L72 030724

TREE TRIMMING
02 / t5 /2024 23240L72 O3O7 24

TREE TRIMMING
CHECK 1-l-8738 TOTAL:
11-/08/2023 030724

ENG CONSULTANT DEPOSITS
CHECK 118739 TorAL:
02/27 /2024 23240969 030724

AUTO GAS & SUPPLIES
03 /0L/2024 23240070 030724

MAINT/AUTOMOBILES
CHECK L].874O TOTAL:
02/26/2024 030724
WATER SERVICEwnren seRv/LANDScAPE AREAST'IATER SERV,/LANDSCAPE AREAS wnreR sEnv/LANDSCAPE AREAS
wnren senv/LANDScAPE AREASWATER SERV,/LANDSCAPE AREAS
19,007. 8814, 549. 63t0 ,248.73
20L -03-03 50-0000-0000-432300-
49608 2]-j-'777
E zoNE A-5 -CoNTRACTS -TREE TRIM - 201_ -03-0350-0000-0000-432300- 49609 210603
E ZONE A-6 -CONTRACTS -TREE TRIM - 201 -03-03 50-0000-0000-432 300- 496L0 21_0826
E ZONE A-6 -CONTRACTS -TREE TRIM - 201 -03-0350-0000-0000-432 300- NET
19,007.88t4,s49.63LO,248.73
103
,
590. 86
1, 2L5 .00
1,21_5.00

59.10 248.49
307. 59
l_9, 393 .80
118739 03/07/2024 PRrD 11.281 WOLFE ENGINEERING & 49538 4301- 1, 215. 00 701" -00-0000-0000-0000-2275L5-
Lt8740 03/07/2024 PRTDtl874L 03/07/2024 PRrD
Report generated
Li-303 yoRBA LÏNDA MoBrL SE 49961 101-9905

59. 1_0 10L -03-0330-0000-0000-42L1-60-
49962 26787
248. 49 101 -03-0330-0000-0000-424050-
L1307 yoRBA LINDA rvArER Dr 49603 0L/I6-02/75
845. 84 101 -05-0500-0000-0000-42s2s0-989.85 101 -04-0460-0000-0000-425300- 1,429.4L Ê ZONE A-1 -MAINTENANC-WATER
201 -03-0350-0000-0000-42 5300-

59.24 E ZONE A-3 -MAINTENANC-V',ATER201" -03-0350-0000-0000-425300- 360.00
E ZONE A-4 -MAINTENANC-WATER
201- -03-0350-0000-0000-42 5300-

38.45 E ZONE A-5 -MAINTENANC-WATER
201 -03-0350-0000-0000-42 5300-
User
Program ID:
03/07 /2024 10ts8
eshi pmanapcshdsb
360. 73
E ZONE A-7 -MATNTENANC-WATER

Page 77 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
201 -03-0350-0000-0000-42 5300-
NET
597 .75
5 , 960.1_7
3,993.66
2,002.L7
220.25
L2.82
958.93
L,564.53
E ZONE A-8 -MATNTENANC-WATER
20L -03-0350-0000-0000-42 5300-
E ZONE L-1A -MAINTENANC-WATER
201 -03-03s0-0000-0000 -425300-E ZONE L-18 -MAINTENANC-WATER201 -03-0350-0000-0000-42 5300-E ZONE L-lC -MAINTENANC-WATER 201 -03-0350-0000-0000 - 42s300-
E ZONE L-1D -MAINTENANC-WATER201 -03-03s0-0000-0000-42 5300-E ZONE L-2G -MAINTENANC-Vì,ATER 201_ -03-0350-0000-0000-42 5300-
E ZONE L-2N -MAINTENANC-WATER201 -03-0350-0000-0000-42 5300-E zoNE L-2V -MAINTENANC-WATER201 -03-0350-0000-0000-42 5300-

INV DATE PO
WATERWATER!ÚATERWATERIVATER
CHECK
sERV/LANDScAPEsERV,/LANDScAPE
sERV,/LANDScAPEsERV,/LANDScAPEsERV/LANDScAPE
LL8747 TOTAL:

CHECK RUN

WATER SERV/LANDSCAPE AREASWATER SERV,/LANDSCAPE AREASWATER SERV,/LANDSCAPE AREAS V"ATER SERV/LANDSCAPE AREAS

AREASAREASAREASAREASAREAS
*** cAsH ACCOUNT TOTAL ***
19,393.80
2 ,
368 NUMBER OF CHECKS 79
,
961. 81

TOTAL PRINTED CHECKS

COUNT AMOUNT
*** GRAND TorAL *** 2,368,961".81
neport generated: User:Program ID:
03/07 /2024 r0t58
eshi pmanapcshdsb
munts' "::t a lyler erp solutior
79 2 ,368,961.81
Page l-8 Page 62 of 443
City of Yorba Linda, GA

A/P CASH DISBURSEMENTS JOURNALJOURNAL ENTRIES TO BE CREATED cLERK: eshìpman
YEAR PER ]NL

SRC ACCOUNT
EFF DATÊ ]NL DESC ACCOUNT DESC LINE DESC TOB DEBÏT CREDÏT REF 1 REF 2 REr- 3 2024 9 33 APP 10L0000-201150
03/07/2024 030724 ES
APP 9990000-999001
03/07/2024 030724 Es
APP 2020000-201150
03/07/2024 030724 Es
APP 2010000-201150
03/07/2024 030724 Es
APP 7010000-201150
03/07/2024 030724 Es
APP 4010000-201150
03/07/2024 030724 ES
APP 5010000-201150
03/07/2024 030724 Es
APP 21_00000-201_1_50 03/07/2024 030724 ESAPP 9990000-299101 03/07/2024 030724 Es
10i.0000-1011_00 03/07/2024 030724 Es
9990000-299202
03/07/2024 030724 Es
2020000-10LL00
03/07/2024 030724 Es
9990000-299201
a3/07/2024 030724 Es
20r_0000-101100 03/07/2024 030724 Es9990000-299701
03/07/2024 030724 Es
7010000-101_100 03/07/2024 030724 ES
9990000-29940r_ 03/07/2024 030724 Es
4010000-101100
03/07/2024 030724 Es
9990000-299501
03/07/2024 030724 Es
5010000-101100
03/07/2024 030724 Es
9990000-299210
03/07/2024 030724 Es
2100000-101100
Report generated:

ACCOUNTS PAYABLE

AP CASH DTSBURSEMENTS

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

ACCOUNTS PAYABLE

AP CASH DISBURSEMENTS

ACCOUNTS PAYABLE

AP CASH DISBURSEMENTS

GENERAL LEDGER
POOLED CASHFUND CASHPOOLED CASHFUND CASHPOOLED CASHFUND CASHPOOLED CASHFUND CASHPOOLED CASHFUND CASHPooLED CASH FUND 501FUND CASHPOOLED CASH FUND 210FUND CASH ]OURNALJOURNALJOURNAL]OURNAL]OURNAL]OURNAL]OURNAL]OURNAL TOTAL
L,4LL,O37.43
9,782.02
193
,
549.93
t-3, 599. 36
733, 563. 56
6,484.5L
94s.00
L,4tL,037.43
9,782.02
193
,
549. 93
13 ,
599. 36
733, 563. 56
6,484. 5L
94s.00
2 ,
368
,
961. 81
t,47L,037.43
9,782.02
193, 549.93
13,599.36
733, 563. 56
6,484.51
945.00

APPAPPAPP

APPAPPAPPAPPAPPAPPAPPAPPAPPAPP

FUNDFUNDFUNDFUNDFUND
10L
202
20170t
40t
user:

Program IO:
03/07 /202a L0t38eshi oman
apcshdsb Page 63 of 443 Page 19
"::L munrs. City of Yorba Linda, GA ¿ tyler erp slllutiorl

A/P CASH DISBURSEMENTS JOURNAL

JOURNAL ENTRIES TO BE CREATED

SRC ACCOUNT
ÊFF DATE

ACCOUNT DESC
LÏNE DÊSC
TOB DÊBÏT CREDÏÏ
]NL DESC RÊF 1 REF 2 REF 3
03/07/2024 030724 ES
Report generated:

SYSTEM GENERATED ENTRIES TOTAL
louRNAL 2024/09/33 TorAL
user:

Program ID
03/07 /202a L0t58
eshi pmanapcshdsb

Page 20 ends

C¡ty of Yorba Linda, GA

A/P GASH DISBURSEMENTS JOURNAL

JOURNAL ENTRIES TO BE CREATED
ACCOUNT DÊSCRIPTION FUND CREDTT ACCOUNT YEAR PER ]Nt
101 GENERAL FUND
1010000-1011001010000-201L50
201 LANDSCAPE MAINT ASSESSMENT DIS
2010000-10r-1002010000-2011s0
202 YL PUBLIC LIBRARY FUND
2020000-101-1002020000-201150
2TO PEG ACCESS FUND
2L00000-1011-002100000-201150
401 CAPITAL IMPROVEMENTS FUND
4010000-1011004010000-201150
501 BLACK GOLD GOLF COURSE FUND
s010000-10r-100s010000-201150
7OT SPECIAL DEPOSITS FUND
7010000-101-1007010000-201150
999 TREASURY FUND
9990000-2991019990000-2992019990000-2992029990000-2992109990000-299401 9990000-299501
Report generateduser:

Program ID:
2024 9 33 03/07/2024
33 03/07/2024

FUND CASH

ACCOUNTS PAYABLE

FUND CASH

ACCOUNTS PAYABLE

FUND CASH

ACCOUNTS PAYABLE

FUND CASH

ACCOUNTS PAYABLE

FUND CASH

ACCOUNTS PAYABLE
33 03/07/2024

FUND CASH

A,CCOUNTS PAYABLE
33 03/07 /2024

FUND CASH

ACCOUNTS PAYABLE
2024 9 33 03/07/2024
2024 9
2024 92024 9
2024 9

FUND TOTALFUND TOTAL

FUND TOTAL

FUND TOTALFUND TOTAL

FUND TOTAL
L,4LL,037.43
193
,
549. 93
9,782.02
945.00
733, 563. 56
6,484. 51
13, 599. 36
L,477,037.43
193, 549.93
9,782.02
945.00
733, 563. 56
6,484. 51
13, 599.36
2024 9 33 03/07/2024
2024 9 33 03/O7/2024
33 03/07/2024

POOLEDPOOLEDPOOLEDPOOLED

POOLEDPOOLED

CASHCASHCASH

FUNDFUNDFUNDFUNDFUNDFUND
10120L20221.0
40L
501
L,411,037.43
1_93 , 549. 93 I,782.02
945 .00
733, 563. 56 6,484. 51
563. 56 ?J
6 484. 51
03/07 /2024 t0258
eshi omanapcshdsb

Page 2 ends

'.iå. munrs' City ¿ tyler erp 50¡utrorì of Yorba Linda, GA

A/P CASH DISBURSEMENTS JOURNAL

JOURNAL ENTRIES TO BE CREATED
]NL EtrF DATE

ACCOUNT DESCRIPTION

DEBTT CREDIT

ACCOUNT

FIJND YEAR PFR
9990000-2997019990000-999001
POOLED CASH FUND 701

AP BANK ACCOUNT
13, 599. 36

FUND TOTAL
2 , 368,961.81
Report generated User:

Program ID:
03/07/2024 r0t58
eshi onanapcshdsb

Page 22 ends

Gity of Yorba Linda, CA

A/P CASH DISBURSEMENTS JOURNAL

JOURNAL ENTRIES TO BE CREATED
FUND
10120L2022L0
401
501
70t
999

GENERAL FUND

LANDSCAPE MAINT ASSESSMENT DIS

YL PUBLIC LIBRARY FUND

PEG ACCESS FUND

CAPTTAL IMPROVEMENTS FUND

BLACK GOLD GOLF COURSE FUND

SPECIAL DEPOSITS FUND

TREASURY FUND
eeport generated:

TOTAL
** END OF REPORT - Generated by Erica Shipman **
L,411,037.43
193,549.93
9,782.02
945 .00
733,563.56
6,484. 51
13, 599.36
2 ,
368
,
961. 81
User:

Program fD:
03/07 /2024 10:58
eshi pmanapcshdsb

Page 23 ends

a tyler erp solution
munis' ..r{ Gity of Yorba Linda, GA
AP CHECK RECONC¡LIATION REGISTER
FoR CASH AccouNT: 9990000 999001 FOR: Unc'l eared
CHECK # CHECK DATE TYPE VENDOR NAIVE BATCH CLEAR DATE
2 65
118663 03/07/20241_18664 03/07 /2024
11866s 03/07/2024
118666 03/07/2024118667 03/07/20241_18668 03/07/2024118669 03/07/20241_18670 03/07/2024 118671 03/07/2024LA8672 03/07/20241-l_8673 03/07 /2024 LL8674 03/07/2024
1l_867s 03/07 /2024 L78676 03/07/2024118677 03/07/2024118678 03/07/2024 118679 03/07/2024
118680 03/07/2024118681 03/07/20241l_8682 03/07/2024118683 03/07/2024118684 03/07/2024118685 03/07/2024118686 03/07/2024118687 03/07/2024118688 03/07/2024118689 03/07/20241_1-8690 03/07 /2024118691 03/07/2024Ll_8692 03/07/20241i_8693 03/07/2024 118694 03/07/202411869s 03/07/2024118696 03/07/202411"8697 03/07/2024118698 03/07/20241_18699 03/07/2024L18700 03/07/2024Ll_870L 03/07/2024L18702 03/07/2024118703 03/07/2024Lt87O4 O3/O7/202411870s 03/07/2024118706 03/07/2024 LL87O7 03/07/2024
11_8708 03/07/2024 118709 03/07/2024
118710 03/07/20241_18711 03/07/2024 aa87a2 03/07/2024118713 03/07/2024t!8714 03/07/2024 PRTNTEDPRTNTEDPRÏNTEDPRTNTEDPRINTEDPRINTEDPRTNTEDPRINTEDPRINTEDPRINTED PRINTEDPRTNTEDPRTNTEDPRINTEDPRINTEDPRINTEDPRINTEDPRINTEDPRTNTEDPRINTEDPRINTEDPRINTEDPRINTEDPRINTEDPRINTEDPRINTEDPRINTEDPRÏNTED PRINTEDPRINTEDPRfNTEDPRINTEDPRlNTEDPRINTEDPRINTEDPRINTEDPRINTEDPRINTEDPRINTEDPRINTEDPRINTEDPRTNTED PRINTEDPRINTEDPRINTEDPRINTEDPRÏNTEDPRINTEDPRINTEDPRINTEDPRINTEDPRINTED 010031010063010L01010116
0l_L3530l_01_29010138oa17a9011761010220
010224
0102890r_1360
0L20570L0372
011419
01221801040501043 5
0L0452
0r_04580l_0462010463
0tL924
0l_0489010491012 308010518010575010582
0105860L1_8560106000L06020121_000l_06540106590106690122890107360l_0739

01.0747oao757
0107600L0844
01_0861099999099999099999010885
o12302
010906
11,808.L1_,1_88.
1, 816.
500.
t,235 ,037
. 1, 819 . 41
1s0.00

30. 37
476.00
1, 312 . 50 L,797.45 4,069.75

50. 64

ADMINSUREAMERTCAN SANITARY SUPPLY

AUTOZONE INC

BC TRAFFIC SPECIALIST
BÊTSY BOGARTRONALD BEVACQUABLACK GOLD GOLF CLUB

BORDTN SEMMER LLP

CALIFORNIA YELLOV'/ CA
CDIi/ GOVERNMENT INCCERTIFIED BACKFLOV'/ SERVICCOUNTY OF ORANGEDANIELLE KÏNSLEYDAWN MARIE HARKEYDUNN-EDWARDS CORPORATION

ECO FERT INCEIDE BAILLY LLPENVISIONWARE INC

FOOTHILL EASTERN TRANS CO

GALAXIE DESIGNSGARDA WORLD

GARZA INDUSTRIES INC

THE GAS CO

GMU GEOTECHNICAL INC
ALTCÏA GRABOWSKI

GRANICUS INC

HAN TSEHARDY & HARPER INC
IMPERIAL SPRÏNKLER INCTNNERLINE ENGTNEERING INCINSIGHT PUBLIC SECTOR INCINTEGRATED MEDTA SYSTEMSITERIS] & S STRIPING COMPANY IN ]OSEFINA LEWIS

KIMLEY-HORN AND ASSOC INC

KOA CORPORATION

LAKEMAN CHASSISLUCAS HOLDINGS LLC

MARCIVE INCMARTIAL ARTS INTERNATTONAMCFADDEN- DALE HARDV'/AREMERCHANTS LANDSCAPE SVC IMERRIMAC ENERGY GROUP

NIEVES LANDSCAPE INC

OFFICE SOLUTIONS INC
Gl enna Magui re Sun Bees Groups Inc SunPower Corporatìon

ORANGE COUNTY SANTTATIONOSCAR MERCADODANILO A PADUA
00 8423
58 00
20 49
96 00
50 00
26 488
2,6].,2
t-5 8L32
350367 ttz
23 6t2.65
2,3]-,2.39
13 ,
100.00222.00
4,093 . 95
850.00
35,288.92 1,576.86 1,120.00
113.04
6,484.5r
33 ,210. 85 36,522.7t
280.00
2,922.50 4,933.34
227.68
5 ,116.49 1, 560.00
7,047 .90

6.68 26,L13.77L]-,464.97
67 ,489.37
537 .42
148.00

40.00 350.70
5,426.71
727 .3t
425 .00
Report generatèd User: 03/07 /2024 r0t59 eshi pman
apchkrcn

Page 1 ends

Program ID: Page 68 of 443
Gity of Yorba Linda, GA

AP CHECK RECONCILIATION REGISTER
FOR CASH ACCOUNT: 9990000 999001
1-l_8715LT87L6LL87L7
1187181187L9
178720
TT872LL78722t1.8723L18724778725L48726Lt87271787281787291187301_18731 ta8732 LL8733
t1.8734L1873 5
118736
L18737
11873811873911"8740t1.874L
03/07 /2O203/07 /20203/07 /20203/07 /202
03/07 /202
03/07 /20203/07 /20203/07 /202
03/07 /20203/07 /202
03/07 /202
03/07 /202
03/07 /202
03/07 /20203/07 /202
03/07 /20203/07 /202
03/07 /202
03/07 /202
03/07 /202
03/07 /20203/07 /20203/07 /20203/07 /20203/07 /20203/07 /20203/07 /202 010908010938
01_09490109s2010990011012
0L2286
01102 5
0l-1_065011_066011351
0LL332
011126
0121,320L2272
011169011-182
0L2232oLL2t4
01L215
OLL2?L0L2L75
0L1"34r.0112 5 501128101L303011307
6,562.253,757 .66
2s6.26
675.00
1_7, 100.00 2,21L.58
L47 ,704.17 4,072.30
1, 819 . 41
240. 80
1 ,
611. 00
370.20
1L,937.06
495 ,676.47 1,260.00 4,890.40
1, 280.00
945.00
4 PRTNTED 4 PRINTED 4 PRINTED 4 PRINTED 4 PRINTED 4 PRTNTED 4 PRTNTED 4 PRINTED 4 PRINTED 4 PRINTED 4 PRTNTED 4 PRTNTED4 PRINTED 4 PRINTED 4 PRINTED 4 PRTNTED4 PRINTED 4 PRINTED 4 PRINTED4 PRINTED 4 PRINTED 4 PRTNTED 4 PRINTED 4 PRTNTED 4 PRINTED 4 PRINTED 4 PRINTED 1, 260.00 103 , 590. 86 1_,2L5.00 307. s9 19,393.80 2 ,
368
,
961. 81
FoR: uncleared
00 PAGE FREEZER SOFTV'/ARE INCPFM ASSET MANAGEMENT LLCPLACENTIA-YL UNIFIED SCHLPLATT SECURITY SYSTEMS INPYRO SPECTACULARS INC

THE REGISTER

RG GENERAL ENGINEERING IN

ROCKEY MURATA LANDSCAPE MJAMIE SCHROTHLAURENE LOUISE SCHULZE

ADAN SILVA
SOURCE GR,APHÏCSSTANDARD INSURANCE COMPAN
SULLY-MÏLLER CONÏRACTING

TAMI DIANE WOODBURYTENNIS ANYONE INCTIME VI/ARNER CABLETRIPEPI SMITH & ASSOCIATE

UNDERGROUND SERVICE ALERTUNIFTRST CORPORATIONURBAN CROSSROADS INC

VTCTORY LOCK CONTROL INC
VU 4 LEARNING CORPORATTONh,EST COAST ARBORISTS INCWOLFE ENGINEERING & DESIG YORBA LTNDA MOBIL SERVÎCE
YORBA LINDA hIATER DISTRIC

CASH ACCOUNT TOTAL
3 3703126.46
1,432 . 50

93.60 79 CHECKS
neport generated: User: 03/07 /202a t0t59 esh i pman
apchkrcn
muntg'
a tyler erp s0lutiorì
'., . Program lD: Page 2 Page 69 of 443
City of Yorba Linda, GA

AP CHECK RECONCILIATION REGISTER

UNCLEARED CLEARED
79 CHECKS FrNAL TorAL 2,368,961,81
** END oF REPoRT - Generated by Erjca shìpman **
00 neport generated:user:

Program ID:
o3/o7 /2024 10t59eshi pmanapchkrcn

Page 3 ends

W¡re Transfers

Page 71 of 443 ends

Transfer
From Transfer To
City Councif Meeting - Marcht9,2O24
Wire / EFT Transfers Report
Amount
91,6t2.4L26,680,2326,048,24
Descriptíon
Payment to CaIPERSfor 2lSl24-2h8l24 PERS Contr¡but¡ons
Sully-Miller Contracting Company Progress Payments No. 11Sully-Miller Contract¡ng Company Progress Payments No. 12 Dete
2/27120243ltrl20243hu2024
Eank of the WestBank of the WestBank of the West
CaIPERS - EFT

US BANK

US BANK
3 144.380.88

Page 72 of 443 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
March 5, 2024, 6:30 p.m.

Council Chambers
4845 Casa Loma Avenue
Councilmembers

Present:

Campbell, Haney, Huang, Lim, Rodriguez
Staff Present: Brantley, Brown, Christian, Honeywell, Kudron, Lai, Litfin, Lixey, Pulone, Wigginton
_____________________________________________________________________

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
Councilwoman Peggy Huang arrived at 5:45 p.m.

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 73 of 443 ends

2 B. CONFERENCE WITH LEGAL COUNSEL – EXISTING LITIGATION Government Code Section 54956.9(d)(1) (1 case)
Name of Case: Kyle Brown v. City of Yorba Linda et al.

Case Number: 30-2023-01326405-CU-PO-CJC, Superior Court, County of Orange C. CONFERENCE WITH LEGAL COUNSEL – EXISTING LITIGATION
Government Code Section 54956.9(d)(1) (1 case)
Name of Case: Steven Hickerson v. City of Yorba Linda, et al.

Case Number: 30-2024-01372071-CU-PO-NJC, Superior Court, County of Orange D. 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; Yorba Linda Mid-Management Association; and non-represented Management Employees

PUBLIC COMMENT ON CLOSED SESSION ITEMS
None.

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

RECESS

Page 74 of 443 ends

3 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 6:31 p.m. in the Council Chambers at 4845 Casa Loma Avenue, Yorba Linda.

ROLL CALL

PLEDGE OF ALLEGIANCE
Mayor Pro Tem Beth Haney

INVOCATION
Pastor Brian Long, Yorba Linda United Methodist Church

CLOSED SESSION REPORT
City Attorney Todd Litfin said there was no reportable action.

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

THE REMAINDER OF THE AGENDA
None.

CONSENT CALENDAR
Councilwoman Huang requested to pull Item No. 10 from the Consent Calendar.

Moved by Haney
Seconded by Lim
It is recommended that the City Council approve the Consent Calendar with the removal of Item No. 10.

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

1. 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.

Page 75 of 443 ends

4 2. ACCOUNTS PAYABLE CHECK REGISTER – MARCH 5, 2024
It is recommended that the City Council receive and file the accounts payable check register dated March 5, 2024, in the amount of $2,047,502.14.

3. APPROVAL OF THE MINUTES OF THE FEBRUARY 20, 2024 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 February 20, 2024 City Council/Successor Agency to the Yorba Linda Redevelopment Agency joint meeting.

4. TREASURER’S REPORT – DECEMBER 2023
It is recommended that the City Council: 1.) Receive and file the attached monthly Treasurer’s Report; and 2.) Delegate investment responsibility to the City’s Finance Director / City Treasurer for a period of up to one year.

5. RESOLUTION NO. 2024-5878 AUTHORIZING THE REQUEST FOR DELAY OF M2

COMPREHENSIVE TRANSPORTATION FUNDING PROGRAM (CTFP) FUNDS FOR

THE LAKEVIEW AVENUE WIDENING PROJECT FROM BASTANCHURY ROAD TO

ORIENTE DRIVE
It is recommended that the City Council adopt Resolution No. 2024-5878, authorizing the request for delay of Measure M2 Comprehensive Transportation Funding Program (CTFP) funds for the Lakeview Avenue Widening Project from Bastanchury Road to Oriente Drive (SI201003).

6. RESOLUTION NO. 2024-5879 AUTHORIZING THE REQUEST FOR DELAY OF MEASURE M2 COMPREHENSIVE TRANSPORTATION FUNDING PROGRAM (CTFP)

FUNDS FOR THE YORBA LINDA BOULEVARD/WEIR CANYON ROAD CORRIDOR

REGIONAL TRAFFIC SIGNAL SYNCHRONIZATION PROJECT
It is recommended that the City Council adopt Resolution No. 2024-5879, authorizing the request for delay of Measure M2 Comprehensive Transportation Funding Program (CTFP) funds for the Yorba Linda Boulevard/Weir Canyon Road Corridor Regional Traffic Signal Synchronization Project (TC231003).

7. SECOND AMENDMENT TO CONTRACT WITH TRIPEPI SMITH FOR COMMUNITY

ENGAGEMENT AND PUBLIC OUTREACH CONSULTANT SERVICES RELATED TO REVISIONS TO 2021-2029 GENERAL PLAN HOUSING ELEMENT
It is recommended that the City Council: 1.) Authorize the City Manager to approve the second amendment to the current Letter of Agreement, amending the existing contract with Tripepi Smith for community engagement and public outreach assistance related to

Page 76 of 443 ends

5 revisions to the 2021-2029 General Plan Housing Element; 2.) Approve a supplemental budget appropriation in the Planning Division budget in the amount of $155,000 and authorize a 15% contingency; and 3.) Extend the contract term to December 31, 2024.

8. AWARD OF CONTRACTS FOR ON-CALL BUILDING DIVISION PLAN REVIEW AND

INSPECTION SERVICES
It is recommended that City Council authorize the City Manager to enter into professional services agreements with CSG Consulting Group, JAS Pacific Inc, VCA Code, and TRB and Associates for the provision of on-call Building Division Plan Review, Inspection, and staffing Services.

9. MAIN STREET SCE ELECTRICAL UPGRADE REIMBURSEMENT AGREEMENTS Approve Reimbursement Agreements with the owners of 4895 Main Street and 18293 Imperial Highway for SCE Facility upgrades in the amount of $5,000 each, authorize recordation of the agreements on the properties, and authorize City Manager to execute documents and authorize minor amendments thereto.

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

10. RATIFY THE CITY MANAGER'S PROCLAMATION OF EMERGENCY TO

APPROVE EMERGENCY PROCUREMENT PROCEDURES ASSOCIATED WITH DAMAGES TO THE YORBA LINDA BLVD. AND IMPERIAL HWY SINKHOLE REPAIR PROJECT (Sd241001)
Councilwoman Huang said the staff report only mentioned that the County of Orange hasn’t been impacted to the extent needed to proclaim a countywide emergency therefore minimizing the opportunity for federal recovery fund availability. She inquired if the City has looked into State fund options to aid with the recovery.

City Manager Mark Pulone said staff intends to pursue any reimbursement available.

Fortunately, he said the City does have flood funds that could be used if the City is unsuccessful in obtaining funds through FEMA or the State.

City Attorney Litfin explained the ratification process and said the City Manager, as the Emergency Operations Manager, has the authority to declare an emergency in the City, however, it then needs to go before Council for ratification of his action. He said the emergency automatically expires unless it returns to Council at the next regularly scheduled meeting, and as required thereafter, to be reauthorized, otherwise the emergency power would cease.

Moved by Huang
Seconded by Campbell

Page 77 of 443 ends

6 It is recommended that the City Council: 1.) Ratify the City Manager’s declaration of an emergency pertinent to the sinkhole, storm drain and pipeline repairs at the intersection of Yorba Linda Boulevard and Imperial Highway by adopting Resolution 2024-5877; and

2.) Authorize the City Manager to conduct necessary emergency procurement procedures, including award of a construction contract potentially exceeding $200,000 in advance of the next regularly scheduled Council meeting; and 3.) Direct staff to return to Council at the next regularly scheduled meeting, and as required by the City’s municipal code thereafter, to provide an update regarding the emergency conditions.

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

COUNCILMEMBERS/OTHER AGENCY REPORTS WAS TAKEN AFTER THE

CONSENT CALENDAR BUT PRESENTED IN ITS RESPECTIVE PLACE ON THE AGENDA.

PUBLIC HEARING

12. PUBLIC HEARING AND ADOPTION OF RESOLUTION NO. 2024-5876

APPROVING THE ISSUANCE OF TAX-EXEMPT BONDS IN SUPPORT OF THE

LAKEVIEW SENIOR APARTMENT PROJECT
a. Open Public Hearing - Mayor Tara Campbell opened the public hearing. b. Staff Report
Community Development Director David Brantley provided a staff report on the item.

ETCO Homes, the original applicant initiated project construction in 2021, however, the project development stopped as a result of constraints in the commercial lending market.

ETCO Homes is unable to commercially finance the construction of the Project, and for the development to move forward, Community Finance Corporation (“CFC”), has proposed to form CFC – Yorba Linda I, LLC, and purchase the parcel from ETCO to finance, construct, develop, equip and operate the senior living facility. Director Brantley spoke of the bonds to be issued and the Lessening the Burdens of Government Standard.

Gary Molenda, Community Finance Corporation, said there are no risks to the City with respect to the bond financing, and said the CFC exists to lessen the burdens of government.
c. Take Testimony
None.

Page 78 of 443 ends

7 d. Close Public Hearing - Mayor Campbell closed the public hearing. e. Make Determination
A conversation ensued among Council and staff regarding the project lessening the burden for government and the Housing Element Cycle.

Moved by Haney
Seconded by Huang
It is recommended that the City Council: 1.) Conduct a Tax Equity and Fiscal Responsibility Act (“TEFRA”) Hearing and approve Resolution No. 2024-5876 after the hearing in the manner contemplated by IRS Code Section 147(f), and 2.) Make a finding in Resolution No. 2024-5876 that the Borrower’s actions related to the project directly lessen the City’s Governmental Burdens, to show that the financing is consistent with CFC’s charitable purpose, and 3.) Appoint the City Manager or his designee to serve as City representative to an Advisory Committee, to assist CFC in the operation and management of the Project.

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

COUNCILMEMBERS/ OTHER AGENCY REPORTS
City Manager Pulone did not have a report.

Councilwoman Janice Lim reminded the community that the Susanna Bixby Bryant Museum is open the first Saturday of every month from 1:30 p.m. to 3:30 p.m.

Councilman Carlos Rodriguez said the Orange County Council of Governments and Association of California Cities - Orange County recently sent a letter to the U.S.

Environmental Protection Agency (EPA) to request a 30-day extension on a comment period, which did occur, regarding the U.S. EPAs proposed disapproval of South Coast Air Quality Management District's (SCAQMD) plan for the 1997 8-hour ozone standard.

He said if the U.S. EPA finalizes disapproval of the plan, a sanctions clock under the Clean Air Act will be triggered leading to different emission requirements and regulations, as well as potential prohibition of Federal highway funding that could affect Orange County.

He spoke about smog-forming emissions and urged local businesses and residents to submit public comments so that the Federal government does not withhold funding to the region and said more information can be found on the AQMD website.

Councilwoman Huang echoed the comments made by Councilman Rodriguez. She spoke about the Asian Citrus Psyllid Program and said the City will be treated for this citrus pest,

Page 79 of 443 ends

8 and urged residents that have citrus fruit in Orange County to not take their citrus outside of the County to minimize the spread.

Mayor Campbell announced the upcoming Teen Job Workshop hosted by the Parks and Recreation Department on Friday, March 8 from 5:30 p.m. to 7:00 p.m. at the Thomas Lasorda Jr. Field House. She said the workshop will be presented by City staff and high school teens between the ages of fourteen to seventeen looking to apply for jobs or volunteer opportunities will have the opportunity to learn how to create a resume, prepare for an interview, and much more. The workshop is free, you just need to register at www.YLRecOnline.com. Mayor Campbell shared that the Wildfire Insurance Meeting is planned for March 27th from 6:00 p.m. to 8:00 p.m. at the Yorba Linda Public Library (Community Room). Mayor Campbell said that Tonya Martin, representing the Office of Ricardo Lara, California Insurance Commissioner, will be available to address concerns and offer resources to the Yorba Linda community. OCFA will also be present to discuss the “Firewise Communities,” a program that is a part of California's efforts to ensure communities are prepared against wildfire. She said residents do not need to RSVP and can find more information on the City's website. Mayor Campbell concluded her comments by asking residents to save the date for the City’s 40th Egg-Citement, held on March 30th at Hurless Barton Park at 10:00 a.m. The event will feature crafts, games, face painting, a petting zoo, age-specific hunt zones, and a special visit from the bunny.

The event is free so no pre-registration is necessary. She concluded her comments by inviting residents to attend the Yorba Linda Woman's Club Spring Craft Fair on Saturday, March 9th from 9:00 a.m. to 4:00 p.m. and Sunday, March 10th from 10:00 a.m. to 4:00 p.m. at the Yorba Linda Community Center.

ADMINISTRATIVE REPORT

13. FISCAL YEAR 2023/24 MID-YEAR BUDGET UPDATE
Finance Director Dianna Honeywell provided a PowerPoint overview of the FY 2023/24 Mid-Year Budget Update. She said General Fund Review is projected to decrease by $149,500 while General Fund appropriations are projected to decrease by $152,500. She discussed mid-year personnel changes and budget adjustments and concluded her comments with a summary of projects and staff's recommendation.

A lengthy conversation ensued among Council regarding the sales tax reduction and options to help increase sales tax revenue. Councilwoman Huang said she would like to have a member of the Yorba Linda Chamber of Commerce discuss the current retail environment, how small business owners can be supported and how to attract more businesses. Mayor Campbell agreed and suggested including JLL Properties in that conversation.

Page 80 of 443 ends

9 Moved by Huang
Seconded by Lim
It is recommended that the City Council: 1.) Approve adjustments to the fiscal year 2023/24 operating budget as follows, Attachment 1, 2.) Receive and file the attached list of line-item budget transfers and supplemental budget appropriations for the first two quarters of the fiscal year Attachment 2, as required by City Council Policy A-15 – Supplemental Budget and Line-Item Transfers. 3.) Approve one change to the Authorized Position List Attachment 3.

Fund Resources Appropriations
General Fund <$149,488> <$152,564>
LMAD Fund $0 <$6,500>
Library Fund $0 $15,467
CDBG Fund $0 $5,000
AQMD Fund $0 $10,000
PEG Fund $0 $60,500
CIP Fund $274,787 $274,787
Master Plan of Drainage Fund $0 $550,000
Black Gold Golf Club Fund $0 $209,958
Total $125,299 $966,648
AYES (5): Campbell, Haney, Huang, Lim, and Rodriguez
CARRIED (5 to 0)
PUBLIC HEARING ITEM NO. 12 WAS TAKEN AT THIS TIME BUT PRESENTED IN ITS RESPECTIVE PLACE ON THE AGENDA.

Page 81 of 443 ends

10 ADJOURNMENT
Mayor Campbell adjourned the meeting at 7:21 p.m. to the next regularly scheduled City Council/Successor Agency to the Yorba Linda Redevelopment Agency joint meeting on March 19, 2024.
_________________________
City Clerk

Page 82 of 443 ends

MARCH 19, 2024 CITY COUNCIL MEETING
CONSENT CALENDAR ITEM NO. 3 - APPROVAL OF THE MINUTES OF THE MARCH 5, 2024 CITY COUNCIL / SUCCESSOR AGENCY TO THE

YORBA LINDA REDEVELOPMENT AGENCY MEETING
REVISION TO PAGE 8 IN RED-LINE

Page 83 of 443 ends

8 and urged residents that have citrus fruit in Orange County to not take their citrus outside of the County to minimize the spread.

ADMINISTRATIVE REPORT

Page 84 of 443 ends

Finance Department
DATE: March 19, 2024
TO: HONORABLE MAYOR AND MEMBERS OF THE CITY COUNCIL
FROM: DIANNA HONEYWELL, FINANCE DIRECTOR / CITY TREASURER PREPARED BY: SOPHIA LEUNG, FINANCIAL SERVICES MANAGER
SUBJECT: TREASURER’S REPORT – JANUARY 2024

RECOMMENDATION
It is recommended that the City Council:

1. Receive and file the attached monthly Treasurer’s Report; and

2. Delegate investment responsibility to the City’s Finance Director / City Treasurer for a period of up to one year.

BACKGROUND
Sound investment practices are essential to the City’s fiscal management. The Finance Department is responsible for managing the City’s investment portfolio, focusing first on the safety of investments and then on liquidity and an appropriate rate of return. State law requires the City Treasurer to submit a monthly report to the City Council reflecting the receipts, disbursements, and fund balances for each City fund. The attached Treasurer’s Report reflects the summarized inflow and outflow of cash for the month of January 2024.

This report also requests approval of the routine authorization for the City Treasurer to be delegated authority to invest and reinvest the City’s funds or to sell or exchange purchased securities, as required by Government Code Section 53607.

FISCAL IMPACT
There is no direct fiscal impact associated with this report. Investment earnings from the City’s investment portfolio are distributed to the City’s various funds in proportion to the amount of cash attributable to each Fund.

ATTACHMENTS

1. Treasurer’s Report – January 2024

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Treasurê/s Report
Summary of lnvostment Portfolio Hold¡ngs
January 31, 2024
Onqrnal Cost I nvestnìent AÌìortized Cost Market Value Pu rpose Y¡eld 10
Matu
Cash and Money Market Accounts
Bank of the West 1
US Bank2
Petty Cash
Total Cash and Money Market Accounts
Local Agency lnvestment Fund (LAIF)
Cal¡fornia Assèt Management Program (CAMP)
Maneged lnvestment Portfol¡o
U.S. Treasury Bonds / Notes
U.S. Treasury Bill
U.S. Govemment Agency Securities
U.S. Government Agency Collateralized Mortgage
Supra-National Agency Bonds / Notes
Municipal Bonds / Notes
Corporate Notes
Bank Note
Certif¡cates of Oeposit
Asset-Backed Sècurities
Total Managed lnvestment Portfol¡o
City Operations
lnvêstment Safekeeping
Petty Cash at City Fac¡lities
Short-Term lnvestment
Short-Term lnvestment
Medium-Term lnveslment
Medium-Term lnvestment
Medium-Term lnvestment
Medium-Term lnvestment
Medium-Term lnvestment
Medium-Term lnvestment
Medium-Term lnvestment
Medium-Term lnvestment
Medium-Term lnvestment
Med¡um-Term lnvestment
20,8't1,902.56
398,947.50
3,186,830.45
7,482,484.93
713,878.70
2,090,91 9.1 0
10,686,174.80
719,962.40
1,495,000.00
1,517,430.37
20,226,375.87
399,708.32
3,051,428.21
7,578,983.99
703,074.64
1 ,999,810.15
10,548,068.22
731,251.67
1,507,994.70
1,489,820.85
Q.75o/o

5.2Qo/o

0.00%
$ 10,ô54,414.40
309,142.73
12,'170.00
't0,975,727.13
3,852,910.09
19,310,122.47
$ 10,654,414.40
309,142.73
12,170.00
10,975,727.13
3,852,910.09
't9,310,122.47
20,846,258.27
399,707.64
3,205,497.45
7,506,725.58
71 4, I 93.58
2,O90,271.16
1 0,663,1 87.33
71 9,968.45
1,495,000.00
$ 10,654,414.40
309,142.73
,t2,'t70.00
10,975,727.13
3,852,910.09
15,310,122.47

0.87%

4.0't%

5.54%

2.680/o

5.28o/o

0.90%

4.68o/o

1.86%

1.68%

3.84%

5.47o/o

5.3ô%

2.75o/o ,50ô.9ô

3.23o/o$49,103,530.81949,158,316.42948,236,516.62
Total Poo¡ed lnvestment Portfolto 3.49% 83,242,290.50 $ 83,297,076.11 $ 82,37s,276.31 F¡scal Agont Money Market Accountg
U.S. Bank Federated Govemment Obl¡gation Fund
U.S. Bank Federated Govemment Obligalion Fund
Total Fiscal Agent Money Market Accounts
Successor Agency Bond Funds
L¡brary Bond Funds

5.21o/o

5.21%
16,487.80
366.53
16,487.80
360.53
16,487.80
366.53
16,854.33 16,854.33 r6,854.33
Total Cash and Investments $ 83,259,144.83 $ 83 313 930.44 82,392,1 30.64 I lnterest eamed on the C¡ty's deposits with Bank of the West ¡s limitêd to the total amount of banking fees charged èach month. ' This is the balance of the funds cunenlly under management by the City's extemal investment advisor, PFM, that are not cunenfly invested.

Composition of Pooled lnvestment Portfolio Pooled lnvestment Portfolio Balances by Fund 38%
. Cash and Other Liquid
Funds
I U.S. Government
Obligations
' Supra-National Agency
Bonds / Notes
o/o ' Municipâl Bonds / Notes
2yo r Corporate Notes
¡ Bank Notes
190h
. General Fund (lncluding
Operating Reserves)
r Special Reserve Funds
. L¡brary Funds
. Landscape Mainlenance
Assessment D¡slr¡cl Fund
. Successor Agency Funds
Other Funds r Certifìcales of Deposit
* Asset-Backed Securities
It has been verif¡ed that the City's investmênt portfolio ¡s in conformity with the Citys investment policy. This Treasurels Report accurately reflects all cash and investments of the City as of the month-ended date shown above. Cash on hand is projecled to be adequate to fund all ant¡cipated expenditures for lhe next six months Verifìed By: By:

Sophia Leung, Financial Serv¡ces
Page I of 2
Honeywell, Finance Director City

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Cash Balances by Fund r
January 31,2024
Beginning Ending F und Receipts D¡sbursements Balance Balance General Fund and Special Reserve Funds
101 General Fund (lncluding Operating Reserves)
102 Special Reserve Funds '104 Donat¡on
Total General Fund and Special Reserve Funds
L¡brary Special Revenue Funds
202 Library Fund
203 Library Reserve Fund
204 Library Bond Fund
Total L¡brary Special Revenue Funds
Other Special Revenue Funds
201 Landscape Maintenance Assessment District Fund
205 Affordable Housing Fund
206 Mortgage Assistance Program Fund
207 Miscellaneous Grants Fund
208 Community Development Block Grant (CDBG) Fund
209 Air Quality Management Distr¡ct (AQMD) Fund
210 Public, Educational, and Government Access (PEG) Fund 211 Gas Tax Fund
212 Measure M Fund
2'13 Road Maintenance and Rehabil¡tat¡on Fund
2'14 Traffic Safety Fund
2'15 Cit¡zens'Option for Public Safety (COPS) Fund
216 SB-2 Fund
218 ARPA Fund
Total Other Special Revenue Funds
Cap¡tal Projects Funds
401 Cap¡tal lmprovements Fund
402 Park ln-Lieu Fund
403 Master Plan of Drainage Fund
404 Traffic Mitigation Fund
405 Traffic Signal lmprovement Fund
406 Parking ln-Lieu Fund
407 L¡ghting & Signal Projects
Total Capital Projects Funds
Enterprise Funds
501 Black Gold Golf Gourse Fund
503 BGGC Capital Reserve Fund
Total Enterprise Funds
Agency Funds
701 Miscellaneous Trust & Agency Funds
702 SuccessorAgencyFunds
Total Agency Funds
lnvestment Earnings and Amortization Pending Dístribution'z $ (2,851,549.12)
39,031,750.65 8,005,850.26 12,85',t,545.12)
$ 24,140,350.16
14,268,316.34
623,084.1 5
$ 8,002,586.86
3,263.40
$ 29,291,387.90
14,268,316.34
626,347.55
44,186,051.79
6,207,961.58
536,983.61
244.51
I,002,102.86
2,812.45
(299,664.06) 6,910,400.38
539,796.06
244.51
6,745,189.70 1,004,915.31 (299,664.06) 7,450,440.95
9,645,437.91
5,209,508.37
83,917.77
(1,'t57,605.42)
(109,664.3e)
474,895.93
3't0,728.45
5,606,013.84
4,107,331.53
832,922.82
29,701.72
153,309.81
153,372.00
1 1 ,813.66
230,391.07
16,305.93
439.52
26,770.07
7,849.49
'164,246.40
252,452.28
249,634.36
16,462.42
26,2't2.99
(613,300.61)
(145,671.50)
(13,703.35)
(156,610.62)
(6,935.29)
9,262,628.37
5,225,814.30
84,357.29
(1,303,276.92)
(109,664.39)
501,666.00
304,874.59
5,770,260.24
4,359,783.81
925,946.56
39,228.85
179,522.80
153,372.00
I 1 ,8't 3.66
25,351,684.00
(1 0,097,162.03)
1,180,968.39
6,178,962.25
597,736.90
1 ,044 ,67 't .7 2
65,289.9s
'175 371.55
145,838.73
1,990,631.86
512,652.44
11,406.91
32,361.31
3,1 30.56
5,471.47
342.07
6,156.01
990,764.53 (936,221.371 25,406,227.16
(4,175,601.88) (14,272,763.91)
1,192,375.30
6,211,323.56
600,867.46
1,050,143.19
65,632.02
1 .181 ,527.56
58,868.33 (4,175,601.88) (3,970,894.82)
804,563.22
2,687.98
(731,535.40) 2,063,659.68
515,340.42
2,503,284.30
998,345.04
2,217,332.66
807,251.20
50,728.58
4,226,4',t8.66
(73r,535.40) 2,579,000.r 0
(40,497.98) 1,008,575.64
6,443,7í',t.32
3,215,677.70
373,880.70
4,277,147.24
210,778.30
(40,497.98)
(373,880.70)
7,452,326.96
210,778.30
Total Cash - All Funds 977 367,305.78 $ 15,355,575.17 $ (9,408,9s0.51) $ 83,313,930.44 I The cash balances by fund shown ¡n the table above are prel¡minary and may not reflect adjusting journal entries. 2 lnvestment earnings and amortizat¡ons are recorded in a hold¡ng account monthly, but are allocated to the City's various Funds quanerly.

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FINANCE DEPARTMENT
DATE: MARCH 19, 2024
TO: HONORABLE MAYOR AND MEMBERS OF CITY COUNCIL
FROM: DIANNA HONEYWELL, FINANCE DIRECTOR / CITY TREASURER SUBJECT: FISCAL YEAR 2022-23 ANNUAL COMPREHENSIVE FINANCIAL REPORT

RECOMMENDATION
It is recommended that the City Council receive and file the fiscal year 2022-23 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. The financial statements were reviewed by the Finance Committee on March 5, 2024, where they recommended forwarding the report to the City Council.

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, 2023. This audit was the second year of a three-year contract (with the option of two additional one-year terms) with the firm. As part of the contract with RAMS, 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.

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

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FISCAL YEAR 2022-23 ANNUAL COMPREHENSIVE FINANCIAL REPORT P a g e | 2
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 and 2) The Auditor’s Report on Internal Controls.

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, 2023

2. Management Report and Auditor’s Communication Letter

3. Report on Internal Controls

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Annual Comprehensive
Financial Report
, CALIFORNIA
For the Fiscal Year Ended June 30, 2023

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CITY OF YORBA LINDA, CALIFORNIA

ANNUAL COMPREHENSIVE FINANCIAL REPORT FOR THE
FISCAL YEAR ENDED JUNE 30, 2023
City Council
Tara Campbell
Mayor
Dr. Beth Haney Carlos Rodriguez
Mayor Pro Tem Council Member
Janice Lim Peggy Huang
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, 2023

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)
Budgetary Comparison Schedules:

General Fund ................................................................................................................... 87 Affordable Housing Special Revenue Fund .................................................................... 88 Miscellaneous Grants Special Revenue Fund ................................................................ 89 Public Library Special Revenue Fund ............................................................................. 90 Landscape Maintenance Assessment District Special Revenue Fund ........................... 91 Infrastructure Assets Reported Using the Modified Approach ..................................................... 92

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City of Yorba Linda
Annual Comprehensive Financial Report
For the Year Ended June 30, 2023
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 ........................................................................................................................ 94 Schedule of Pension Contributions – Last 10 Years .................................................................... 97 Schedule of Changes in the Net OPEB Liability and Related Ratios - Last 10 Years .................. 99 Schedule of OPEB Contributions – Last 10 Years ..................................................................... 100 Notes to Required Supplementary Information ........................................................................... 101 Other Supplementary Information
Schedule of Revenues, Expenditures and Changes in Fund Balances – Budget and Actual – Capital Improvements Capital Projects Fund ......................................................... 103 Combining and Individual Fund Statements and Schedules:

Combining Balance Sheet – Nonmajor Governmental Funds ............................................. 106 Combining Statement of Revenues, Expenditures, and Changes in Fund Balances – Nonmajor Governmental Funds ......................................................... 110 Schedule of Revenues, Expenditures and Changes in Fund Balances – Budget and Actual – Special Revenue Funds:

Gas Tax .......................................................................................................................... 114 Traffic Safety .................................................................................................................. 115 CDBG Grant ................................................................................................................... 116 Citizens Option for Public Safety ................................................................................... 117 AQMD ............................................................................................................................ 118 Measure M2 ................................................................................................................... 119 SB-2 ............................................................................................................................... 120 ARPA ............................................................................................................................. 121 Mortgage Assistance Program ....................................................................................... 122 PEG ................................................................................................................................ 123 Road Maintenance and Rehabilitation ........................................................................... 124 Schedule of Revenues, Expenditures and Changes in Fund Balances – Budget and Actual – Capital Projects Funds:

Park In-Lieu .................................................................................................................... 125 Lighting and Signal Project Improvements ..................................................................... 126 Master Plan of Drainage ................................................................................................ 127 Traffic Signal Improvements .......................................................................................... 128

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City of Yorba Linda
Annual Comprehensive Financial Report
For the Year Ended June 30, 2023
TABLE OF CONTENTS (Continued)
STATISTICAL SECTION:

Net Position by Component ............................................................................................................... 129 Changes in Net Position .................................................................................................................... 131 Fund Balances of Governmental Funds ............................................................................................ 135 Changes in Fund Balances of Governmental Funds ......................................................................... 137 Assessed Value and Estimated Actual Value of Taxable Property ................................................... 139 Direct and Overlapping Property Tax Rates ...................................................................................... 140 Principal Property Taxpayers ............................................................................................................ 141 Property Tax Levies and Collections ................................................................................................. 142 Ratios of Outstanding Debt by Type ................................................................................................. 143 Ratios of General Bonded Debt Outstanding .................................................................................... 144 Direct and Overlapping Debt ............................................................................................................. 145 Legal Debt Margin Information .......................................................................................................... 146 Demographic and Economic Statistics .............................................................................................. 147 Principal Employers ........................................................................................................................... 148 Full-Time Equivalent City Government Employees by Function ....................................................... 149 Operating Indicators by Function ........................................................................................................ 150 Capital Asset Statistics by Function/Program ................................................................................... 151

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‐i‐
February 28, 2024

HONORABLE MAYOR AND MEMBER OF THE CITY COUNCIL
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, 2023.

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, 2023. The independent auditor’s report is presented as the first component of the financial section of this report.

US GAAP requires management to provide a narrative, introduction, overview, and analysis to accompany the basic financial statements in the for 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 69,000 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. Amongst 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 bi-annually 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.

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 114 full-time

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‐ii‐
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 of 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 endured unprecedented, record high inflation during fiscal year 2022/23. The City relies heavily on taxes, its primary source of revenue, comprising approximately 78% 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 inflationary times. During FY 2022/23, interest rates skyrocketed so the number of single-family homes sold was lower by 275 over the previous fiscal year. The median home price decreased by $24,250 or 1.8% during FY 2022/23. The City’s sales tax revenue forecast was adjusted at mid-year upward of $1.0 million but finished lower than final projections by $234,000. This is a result of a slowing economy, the closure of several big box retail stores and the fluctuation in gasoline prices. The City’s property tax revenues are expected to continue to show positive, but modest, growth based on an increase in assessed valuation and continued residential development in the City. Sales tax revenues are forecasted to be lower due to concerns about an economic slowdown. 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 reserves 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, 2023, the City’s General Fund had budget reserves of approximately $44.4 million. Of this amount, $22.7 million is committed to operating reserves for emergencies and economic contingencies. $3.4 million is committed to special reserves for facilities, road maintenance, self-insurance, and other long-term needs. Assigned fund balance amounts to approximately $14.4 million which is for budget carryovers and encumbrances. Nonspendable fund balance of approximately $87,000 is dedicated to prepaid costs. The remainder of fund balance reserves, amounting to approximately $3.8 million, is unassigned and available for any purpose at the direction of the

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‐iii‐
City Council. This level of General Fund reserves is 58.4% of budgeted General Fund expenditures and well within the Council Policy.

Major Initiatives
Annually, the City updates a seven-year Capital Improvement Program (CIP). Planned capital expenditures during fiscal year 2023/24 are budgeted at approximately $36.6 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 in 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 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
Tara Campbell ...................................................................................................................... Mayor Dr. Beth Haney ...................................................................................................... Mayor Pro Tem Carlos Rodriguez .................................................................................................. Council Member Janice Lim ............................................................................................................. Council Member Peggy Huang ........................................................................................................ 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 De Anne Wigginton .................................................................................. Chief of Police Services

ORGANIZATIONAL CHART

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FINANCIAL SECTION

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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, 2023, 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 referred to above present fairly, in all material respects, the respective financial position of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of the City, as of June 30, 2023, and the respective changes in financial position and, where applicable, cash flows thereof for the year then ended in accordance with accounting principles generally accepted in the United States of America.

Basis for Opinions
We conducted our audit in accordance with auditing standards generally accepted in the United States of America (GAAS) and the standards applicable to financial audits contained in Government Auditing Standards (GAS), 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.

Emphasis of Matter
As discussed in Note 1 to the financial statements, in the year ended June 30, 2023, the City adopted new accounting guidance under Governmental Accounting Standards Board (GASB) Statement No. 91, Conduit Debt Obligation and GASB Statement No. 96, Subscription-Based Information Technology Arrangements. Our opinions are not modified with respect to this matter.

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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 and GAS will always detect a material misstatement when it exists. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Misstatements are considered material if there is a substantial likelihood that, individually or in the aggregate, they would influence the judgment made by a reasonable user based on the financial statements.

In performing an audit in accordance with GAAS and GAS, 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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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 accompanying supplementary information 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 February 28, 2024, on our consideration of the City’s internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements and other matters. The purpose of that report is 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
February 28, 2024

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City of Yorba Linda
Management’s Discussion and Analysis (Required Supplementary InformationUnaudited) For the Fiscal Year Ended June 30, 2023
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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, 2023. 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 $86,377,913.  The total cost of all City programs totaled $77,990,263.  The assets and deferred outflows of the City exceeded its liabilities and deferred inflows at the close of the fiscal year by $555,402,090 (net position).  As of the close of the current fiscal year, the City’s governmental funds reported combined ending fund balances of $129,446,470, an increase of $1,699,049 in comparison with the prior year. Approximately $2.3 million of the $129.4 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 $3.8 million or 8.9% of the amount of General Fund expenditures. The General Fund unassigned balance of $3.8 million is in addition to $22.7 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, 2023
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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 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, 2023
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The City maintains twenty-one 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 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, 2023
-7-

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 $555,402,090 at the close of 2023.

CITY OF YORBA LINDA
Statement of Net Position
Governmental Activities Business-type Activities Total
2023 2022 2023 2022 2023 2022
Current and other assets 141,740,050 $ 137,664,633 $ 479,564 $ (29,111) $ 142,219,614 $ 137,635,522 $ Capital assets, net 455,299,531 452,103,089 23,255,857 22,802,450 478,555,388 474,905,539 Total assets 597,039,581 589,767,722 23,735,421 22,773,339 620,775,002 612,541,061 Deferred outflows of resources 11,964,709 4,147,291 - - 11,964,709 4,147,291 Current liabilities 8,667,129 7,710,621 1,950,935 1,141,379 10,618,064 8,852,000 Noncurrent liabilities
Long-term liabilities 2,327,384 2,564,226 881,416 1,125,938 3,208,800 3,690,164 Lease Revenue Financings 13,838,567 14,119,588 - - 13,838,567 14,119,588 Net OPEB liability 18,033,269 15,396,297 - - 18,033,269 15,396,297 Net pension liability 25,065,294 13,482,230 - - 25,065,294 13,482,230 Total liabilities 67,931,643 53,272,962 2,832,351 2,267,317 70,763,994 55,540,279 Deferred inflows of resources 6,573,627 14,133,633 - - 6,573,627 14,133,633 Net position:

Net investment in capital assets 441,460,964 437,983,501 22,430,867 21,676,512 463,891,831 459,660,013 Restricted 86,500,311 85,472,395 - - 86,500,311 85,472,395 Unrestricted 6,537,745 3,052,522 (1,527,797) (1,170,490) 5,009,948 1,882,032 Total net position 534,499,020 $ 526,508,418 $ 20,903,070 $ 20,506,022 $ 555,402,090 $ 547,014,440 $ The largest portion of the City’s net position (83.5%) 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 increased by $4.2 million versus the prior year, which was primarily due to the completion of various street projects.

An additional portion of the City’s net position, $86,500,311 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 $5,009,948.

The City’s net position increased by $8.4 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, 2023
-8-
Governmental Activities. Governmental activities increased the City’s net position by $8.0 million (1.5%). Key elements of this year’s governmental activity are as follows:

Revenues – In the Statement of Activities, the City’s total governmental revenues were $76.8 million which is a decrease of $1.2 million (1.5%). The following are highlights of some of the major differences:
 Property Tax/Special Assessment revenue was up by $2.2 million due to continued growth in assessed valuation and residential development in the City.  Sales tax revenue decreased slightly by $171,000 over last year. Consumer spending was down due to record high inflation and the slowing economy.  Investment income was higher by $3.4 million. This includes a $2.7 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, 2023, was 2.13% versus 1.13% at June 30, 2022.
 The gain on the sale of property decreased by $9.9 million and is related to the sale of the West Bastanchury property in FY 2021/22.

Expenses – This year's total governmental expenses for the City totaled $68.8 million which is approximately $10.7 million, or 18.5% 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 $1.2 million this year.
 There was an increase in Public Safety expenses of approximately $543,000 this year.  There was an increase in Parks & Recreation expenses of $6.1 million due mainly to the construction and completion of Adventure Playground.
 There was an increase in Public Works of $1.9 million.

Business-Type Activities. Business-type activities increased the City’s net position by $397,000 (1.9%). Key elements of this year’s activity are as follows:

Revenues – Revenues increased by $442,000, primarily due to the continuing popularity of golf which spiked during the COVID-19 pandemic.

Expenses – Expenses decreased by $113,000.

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City of Yorba Linda
Management’s Discussion and Analysis (Required Supplementary InformationUnaudited) For the Fiscal Year Ended June 30, 2023
-9-
A condensed summary of activities for the period ended June 30, 2023, 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
2023 2022 2023 2022 2023 2022
Revenues
Program revenues:

Charges for services 13,983,009 $ 13,317,283 $ 9,512,853 $ 9,138,075 $ 23,495,862 $ 22,455,358 $ Operating contributions and grants 7,655,338 5,361,712 - - 7,655,338 5,361,712 Capital contributions and grants 5,775,097 6,921,650 - - 5,775,097 6,921,650 General revenues:

Taxes:

Property taxes 32,870,894 30,699,489 - - 32,870,894 30,699,489 Sales taxes 8,765,991 8,936,655 - - 8,765,991 8,936,655 Franchise taxes 2,517,208 2,265,614 - - 2,517,208 2,265,614 Transient occupancy taxes 541,747 497,046 - - 541,747 497,046 Business license taxes 426,601 385,104 - - 426,601 385,104 Other taxes 546,726 950,139 - - 546,726 950,139
Motor vehicle in lieu - unrestricted 77,281 81,515 - - 77,281 81,515 Investment income 1,780,988 (1,594,916) 11,732 (32,806) 1,792,720 (1,627,722) Gain on sale of property 14,595 9,950,427 22,320 - 36,915 9,950,427 Other 1,875,533 225,159 - - 1,875,533 225,159
Total revenues 76,831,008 77,996,877 9,546,905 9,105,269 86,377,913 87,102,146 Expenses
General government 11,631,484 10,455,564 - - 11,631,484 10,455,564 Public safety 13,731,482 13,188,544 - - 13,731,482 13,188,544 Community development 3,847,863 3,412,017 - - 3,847,863 3,412,017 Parks and recreation 17,569,992 11,422,317 - - 17,569,992 11,422,317 Library 5,433,637 5,169,332 - - 5,433,637 5,169,332
Public works 16,052,471 14,175,743 - - 16,052,471 14,175,743 Interest on long-term debt 573,477 277,954 - - 573,477 277,954 Golf - - 9,149,857 9,262,348 9,149,857 9,262,348
Total expenses 68,840,406 58,101,471 9,149,857 9,262,348 77,990,263 67,363,819 Change in net position 7,990,602 19,895,406 397,048 (157,079) 8,387,650 19,738,327 Net position, beginning 526,508,418 506,613,012 20,506,022 20,663,101 547,014,440 527,276,113 Net position, ending 534,499,020 $ 526,508,418 $ 20,903,070 $ 20,506,022 $ 555,402,090 $ 547,014,440 $

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City of Yorba Linda
Management’s Discussion and Analysis (Required Supplementary InformationUnaudited) For the Fiscal Year Ended June 30, 2023
-10-
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
$18,000,000
$20,000,000
General
Government
Public Safety Community
Development
Parks and
Recreation
Library Public Works Interest on
Long‐Term
Debt
Expenses and ProgramRevenues ‐ Governmental Activities
2022 Expenses 2023 Expenses 2022 Program Revenues 2023 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, 2023
-11-
The balance sheet for the City’s General Fund and Other Governmental Funds in the aggregate for the period ended June 30, 2023, and the prior fiscal year is illustrated in the table below.

General Fund Other Governmental Funds Total
2023 2022 2023 2022 2023 2022
Total assets 48,615,309 $ 46,655,085 $ 95,094,727 $ 91,521,177 $ 143,710,036 $ 138,176,262 $ Total liabilities 2,862,045 $ 2,846,488 $ 7,681,736 $ 5,283,613 $ 10,543,781 $ 8,130,101 $ Deferred inflows of resources 1,324,530 1,202,946 2,395,255 1,095,794 3,719,785 2,298,740 Fund balances:

Nonspendable 86,578 33,115 - - 86,578 33,115
Restricted - - 86,500,311 85,472,395 86,500,311 85,472,395 Committed:

Operating revenues 22,722,636 21,087,733 - - 22,722,636 21,087,733 Special reserves 3,386,662 10,761,876 - - 3,386,662 10,761,876 Assigned 14,407,135 2,024,793 - - 14,407,135 2,024,793
Unassigned 3,825,723 8,698,134 (1,482,575) (330,625) 2,343,148 8,367,509 Total fund balance 44,428,734 42,605,651 85,017,736 85,141,770 129,446,470 127,747,421 Total liabilities, deferred inflows and
fund balances 48,615,309 $ 46,655,085 $ 95,094,727 $ 91,521,177 $ 143,710,036 $ 138,176,262 $ At June 30, 2023, the City’s governmental funds reported combined fund balances of $129,446,470 an increase of $1,699,049 compared to the prior year. Of this amount, $2,343,148 or 1.8% 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, $86,578; (2) restricted for particular purposes, $86,500,311; (3) committed for particular purposes, $26,109,298; or (4) assigned for particular purposes, $14,407,135.

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 $44,428,734 which is an increase of $1,823,083 or

4.3% over last year. General Fund revenue was higher by $5.2 million due to higher tax revenue due to the strong housing market and retail sales in the region. Additionally, investment income was higher due to historic interest rates. Expenditures were lower by $1.6 million primarily due to the prior year’s payoff of the Cultural Arts Center loan. Other financing sources were higher due to higher transfers out to the Capital Improvement Projects fund.

Unassigned fund balance of the General Fund was $3,825,723. 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 8.9% of total General Fund expenditures.

Other governmental funds realized a decrease in fund balance of $124,034 (0.1%). The increase in the Affordable Housing Fund is due to investment income earned during the fiscal year. The reduction in the Miscellaneous Grant Fund is due to expenditures being recorded with grant reimbursements not received by the end of the fiscal year. The Public Library Fund is higher due to higher property tax revenue and a large donation received during the year. While variances between years exist for the various other governmental funds, the net decrease was primarily attributable to the expenditures for the construction of capital projects.

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, 2023
-12-
Unrestricted net position of the Black Gold Golf Course Fund as of June 30, 2023, totaled negative $1,527,797, an increase in the negative unrestricted net position in the amount of $357,307. 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 7 to the basic financial statements.

Black Gold Golf Course Fund saw an increase in operating revenue of $374,778 which was due to the continued popularity of golf. Expenses decreased $112,491 from 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 2023.

Original Final Actual Variance w/
Budget Budget Amounts Final Budget
Revenues
Taxes $ 36,610,675 35,020,341 $ 36,662,832 $ 52,157 $
Other revenues 8,570,585 7,087,564 10,119,126 1,548,541 Total revenues 45,181,260 42,107,905 46,781,958 1,600,698 Expenditures
Administration 9,016,034 7,544,975 7,930,299 1,085,735
City Attorney 650,000 650,000 593,668 56,332
Finance 1,353,761 1,213,406 1,315,510 38,251
Public safety 14,115,922 13,526,197 13,664,873 451,049
Community development 3,998,808 3,498,914 3,587,102 411,706 Parks and recreation 9,026,437 7,810,411 8,527,887 498,550 Public works 6,499,523 5,665,361 5,996,038 503,485
Capital outlay 1,120,931 392,974 1,310,291 (189,360)
Debt service:

Principal retirement - 179,620 128,195 (128,195)
Interest - - 654 (654)
Total expenditures 45,781,416 40,481,858 43,054,517 2,726,899 Excess of revenues over expenditures (600,156) 1,626,047 3,727,441 4,327,597 Other financing sources
Transfers in 963,896 303,250 776,117 (187,779)
Transfers out (16,034,127) (2,013,085) (3,176,506) 12,857,621 Proceeds on sale of assets and land 10,000 10,000 14,595 4,595 Subscription acquisition - - 481,436 481,436
Total other financing sources (15,060,231) (1,699,835) (1,904,358) 13,155,873 Net change in fund balances (15,660,387) (73,788) 1,823,083 17,483,470 Fund balance at beginning of fiscal year 42,605,651 42,605,651 42,605,651 - Fund balance at end of fiscal year $ 26,945,264 42,531,863 $ 44,428,734 $ 17,483,470 $

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City of Yorba Linda
Management’s Discussion and Analysis (Required Supplementary InformationUnaudited) For the Fiscal Year Ended June 30, 2023
-13-
Original revenue budget projections were increased by $3,073,355 during the year. The actual revenue came in higher than anticipated at $46,781,958. Original expenditure budget projections were increased by $5,299,558 during the year. The actual expenditures came in lower than the final budget by $2,726,889. 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, grant revenue, recreation revenue 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 Parks & Recreation was primarily due to the opening of Adventure Playground.
 The increase in the budget for Public Works is related to payment to the Orange County Transportation Authority which was offset by a transfer in from the Library Fund.

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, 2023, amounts to $463,891,831 (net of accumulated depreciation). This net 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 $3,649,849. 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, 2023, as compared to the prior fiscal year.

City of Yorba Linda's Capital Assets (net of depreciation) Governmental Activities Business-Type Activities Total
2023 2022 2023 2022 2023 2022
Land $ 34,543,302 34,543,302 $ 12,721,948 $ 12,721,948 $ 47,265,250 $ 47,265,250 $ Street pavement infrastructure 200,603,744 200,637,525 - - 200,637,525 200,603,744 Construction in progress 10,069,477 12,798,039 - - 12,798,039 10,069,477 Buildings and improvements 90,796,441 87,817,457 8,762,480 9,202,141 96,579,937 99,998,582 Machinery and equipment 2,523,961 2,796,749 1,771,429 878,361 4,568,178 3,402,322 Motor vehicles 352,736 1,021,150 - - 1,021,150 352,736
Other infrastructure 113,213,428 115,282,356 - - 115,282,356 113,213,428 Right-to-use subscriptions - 402,953 - - 402,953 -
Totals $ 452,103,089 455,299,531 $ 23,255,857 $ 22,802,450 $ 478,555,388 $ 474,905,539 $

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City of Yorba Linda
Management’s Discussion and Analysis (Required Supplementary InformationUnaudited) For the Fiscal Year Ended June 30, 2023
-14-
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 82 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 5 to the basic financial statements.

Long-term Liabilities. At the end of the current fiscal year, the City’s total long-term debt totaled $60,145,930. The following table summarizes the current long-term liabilities of the City as of June 30, 2023, as compared to the prior fiscal year.

City of Yorba Linda's Outstanding Debt
Governmental Activities Business-Type Activities Total
2023 2022 2023 2022 2023 2022
Net pension liability $ 13,482,230 25,065,294 $ - $ - $ 25,065,294 $ 13,482,230 $ Other post-employment benefits 15,396,297 18,033,269 - - 18,033,269 15,396,297 Lease Revenue Financings1 14,119,588 13,485,326 - - 13,485,326 14,119,588 Subscription liability - 353,241 - - 353,241 -
Leases - - 881,416 1,125,938 881,416 1,125,938
Claims and judgments 980,871 749,342 - - 749,342 980,871 Compensated absences 1,583,355 1,578,042 - - 1,578,042 1,583,355 Total Long-Term Liabilities $ 45,562,341 59,264,514 $ 881,416 $ 1,125,938 $ 60,145,930 $ 46,688,279 $ 1 Amount includes an unamortized bond premium
At the end of fiscal year 2023, the City’s long-term liabilities were primarily comprised of a net pension liability of $25,065,294 and a net OPEB obligation related to medical insurance provided to retirees of $18,033,269. The pension liability increased dramatically due to record investment losses during the measurement period. In the case of the net OPEB liability, the increase was the result of lower investment earnings 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 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 to mirror a 20-year amortization in years when the funds are available.

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City of Yorba Linda
Management’s Discussion and Analysis (Required Supplementary InformationUnaudited) For the Fiscal Year Ended June 30, 2023
-15-
Contributions have been made in each of the prior six 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. 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, 2023 was $881,416.

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 decrease of $5,313 in the compensated absences liability is the result of routine changes to accrued leave balances. The claims and judgments liability is down $231,529 due to both lower litigation claims and worker’s compensation reserve levels. The majority of 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 programrelated spending. The budget for fiscal year 2023/24 remains balanced, with General Fund expenditures and transfers out totaling $48.8 million with a $739,000 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

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City of Yorba Linda
Management’s Discussion and Analysis (Required Supplementary InformationUnaudited) For the Fiscal Year Ended June 30, 2023
-16-
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. 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, 2023
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 $ 1,531,291 82,044,590 $ 83,575,881 $ Receivables:

Accounts - 1,397,112 1,397,112
Taxes - 449,496 449,496
Notes and loans - 47,542,328 47,542,328
Accrued interest - 321,069 321,069
Leases 898,584 898,584
Internal balances (1,300,000) 1,300,000 -
Prepaid costs - 95,220 95,220
Due from other governments - 5,087,258 5,087,258
Inventories 248,273 - 248,273
Land held for resale - 2,600,000 2,600,000
Restricted Asset:

Cash and investments with fiscal agents - 4,393 4,393
Capital assets, not being depreciated 12,721,948 247,978,866 260,700,814 Capital assets, net of accumulated depreciation 10,533,909 207,320,665 217,854,574 Total assets 23,735,421 597,039,581 620,775,002
Deferred outflows of resources:

Pension related - 8,422,605 8,422,605
OPEB related - 3,542,104 3,542,104
Total deferred outflows of resources - 11,964,709 11,964,709 Total assets and deferred outflows of resources 23,735,421 609,004,290 632,739,711 Liabilities:

Accounts payable 2,439 8,136,687 8,139,126
Accrued liabilities 1,620,710 437,108 2,057,818
Accrued interest payable - 93,334 93,334
Unearned revenue 317,786 - 317,786
Deposits payable 10,000 - 10,000
Noncurrent liabilities:

Due within one year
Long term liabilities 247,737 727,915 975,652
Claims and judgements - 204,034 204,034
Compensated absences - 855,025 855,025
Due in more than one year
Long term liabilities 633,679 13,110,652 13,744,331
Claims and judgements - 545,308 545,308
Compensated absences - 723,017 723,017
Net pension liability - 25,065,294 25,065,294
Net OPEB liability - 18,033,269 18,033,269
Total liabilities 2,832,351 67,931,643 70,763,994
Deferred inflows of resources:

Leases - 854,170 854,170
Pension related - 389,700 389,700
OPEB related - 5,329,757 5,329,757
Total deferred inflows of resources - 6,573,627 6,573,627 Total liabilities and deferred inflows of resources 2,832,351 74,505,270 77,337,621 Net position:

Net investment in capital assets 22,430,867 441,460,964 463,891,831 Restricted for:

General government - 323,302 323,302
Parks and recreation - 1,085,209 1,085,209
Public works - 26,881,404 26,881,404
Library - 6,040,079 6,040,079
Low and moderate housing - 52,170,317 52,170,317
Unrestricted (deficit) (1,527,797) 6,537,745 5,009,948
Total net position $ 20,903,070 534,499,020 $ 555,402,090 $

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City of Yorba Linda
Statement of Activities For the Fiscal Year Ended June 30, 2023 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 11,631,484 $ 8,063,303 $ 2,839,406 $ - $ (728,775) $ - $ (728,775) $ Public safety 13,731,482 98,679 4,222,228 - (9,410,575) - (9,410,575) Community development 3,847,863 2,571,587 469,945 - (806,331) - (806,331) Parks and recreation 17,569,992 2,643,357 103,737 398,568 (14,424,330) - (14,424,330) Library 5,433,637 247,887 20,022 - (5,165,728) - (5,165,728) Public works 16,052,471 358,196 - 5,376,529 (10,317,746) - (10,317,746)Interest on long-term debt 573,477 - - - (573,477) - (573,477) Total governmental activities 13,983,009 68,840,406 7,655,338 5,775,097 (41,426,962) - (41,426,962) Business-type activities:

Black Gold Golf Course 9,149,857 9,512,853 - - - 362,996 362,996 Total business-type activities 9,512,853 9,149,857 - - - 362,996 362,996Total $ 23,495,862 77,990,263 $ 7,655,338 $ 5,775,097 $ (41,426,962) 362,996 (41,063,966) General revenues:

Taxes:

Property taxes, levied for general purpose 32,870,894 - 32,870,894Sales taxes 8,765,991 - 8,765,991Franchise taxes 2,517,208 - 2,517,208Transient occupancy taxes 541,747 - 541,747 Business licenses taxes 426,601 - 426,601Other taxes 546,726 - 546,726 Motor vehicle in lieu - unrestricted 77,281 - 77,281
Investment income 1,780,988 11,732 1,792,720
Gain on sale of capital assets 14,595 22,320 36,915
Other 1,875,533 - 1,875,533
Total general revenues 34,052 49,417,564 49,451,616
Change in net position 7,990,602 397,048 8,387,650
Net position at beginning of fiscal year 526,508,418 20,506,022 547,014,440 Net position at end of fiscal year $ 20,903,070 534,499,020 $ 555,402,090 $

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City of Yorba Linda
Balance Sheet
Governmental Funds
June 30, 2023
The accompanying notes are an integral part of these financial statements. -19-
Affordable Miscellaneous
General Housing Grants
Assets:

Pooled cash and investments 42,691,831 $ 1,857,936 $ - $ Receivables:

Accounts 1,035,908 78,443 -
Taxes 228,860 - -
Notes and loans - 47,542,328 -
Accrued interest 146,124 9,442 -
Leases 898,584 - -
Prepaid costs 86,578 - -
Due from other governments 1,674,126 - 2,393,266
Due from other funds 1,853,298 - -
Advances to other funds - - -
Land held for resale - 2,600,000 -
Restricted Assets:

Cash and investments with fiscal agents - - -
Total assets $ 52,088,149 48,615,309 $ 2,393,266 $
Liabilities, deferred inflows of resources,
and fund balances:

Liabilities:

Accounts payable 2,480,136 $ - $ - $
Accrued liabilities 381,909 - -
Due to other funds - - 1,480,586
Total liabilities - 2,862,045 1,480,586
Deferred inflows of resources:

Unavailable revenues 470,360 - 2,245,255
Leases 854,170 - -
Total deferred inflows of resources - 1,324,530 2,245,255 Fund balances:

Nonspendable:

Prepaid costs 86,578 - -
Restricted for:

General government - - -
Parks and recreation - - -
Public works - - -
Library - - -
Low and moderate housing - 52,088,149 -
Committed:

Operating reserves 22,722,636 - -
Special reserves 3,386,662 - -
Assigned to:

Budget carryovers 13,804,374 - -
Parks and recreation 602,761 - -
Unassigned (deficit) - 3,825,723 (1,332,575)
Total fund balances (deficit) 52,088,149 44,428,734 (1,332,575) Total liabilities, deferred inflows of
resources, and fund balances $ 52,088,149 48,615,309 $ 2,393,266 $ Special Revenue Funds

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City of Yorba Linda
Balance Sheet
Governmental Funds
June 30, 2023
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
$ 8,966,503 5,993,835 $ 3,656,637 $ 18,877,848 $ 82,044,590 $ 14,943 1,599 232,500 33,719 1,397,112
111,412 109,224 - - 449,496
- - - - 47,542,328
27,858 63,617 - 74,028 321,069
- - - - 898,584
- 8,642 - - 95,220
- - - 1,019,866 5,087,258
- - 116,688 - 1,969,986
- - - 1,300,000 1,300,000
- - - - 2,600,000
4,393 - - - 4,393
$ 9,120,716 6,181,310 $ 4,005,825 $ 21,305,461 $ 143,710,036 $ $ 1,010,913 100,314 $ 4,005,825 $ 539,499 $ 8,136,687 $ 40,917 14,282 - - 437,108
- - - 489,400 1,969,986
1,025,195 141,231 4,005,825 1,028,899 10,543,781
- - - 150,000 2,865,615
- - - - 854,170
- - - 150,000 3,719,785
- - - - 86,578
- - - 323,302 323,302
- - - 1,085,209 1,085,209
8,095,521 - - 18,785,883 26,881,404
- 6,040,079 - - 6,040,079
- - - 82,168 52,170,317
- - - - 22,722,636
- - - - 3,386,662
- - - - 13,804,374
- - - - 602,761
- - - (150,000) 2,343,148
8,095,521 6,040,079 - 20,126,562 129,446,470
$ 9,120,716 6,181,310 $ 4,005,825 $ 21,305,461 $ 143,710,036 $ 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, 2023
The accompanying notes are an integral part of these financial statements. -21-
Fund balances of governmental funds $ 129,446,470
455,299,531
Claims and judgments (749,342) $
Compensated absences (1,578,042)
Long-term debt (13,838,567)
Accrued interest on long-term debt (93,334)
Net OPEB liability (18,033,269)
Net pension liability (25,065,294)
(59,357,848)
2,865,615
Pension related deferred outflow of resources 8,422,605 OPEB related deferred outflows of resources 3,542,104
Pension related deferred inflows of resources (389,700) OPEB related deferred inflows of resources (5,329,757)
Net position of governmental activities $ 534,499,020
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 government 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:

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Taxes 36,662,832 $ - $ - $
Licenses and permits 2,446,906 - -
Intergovernmental 788,451 - 148,011
Charges for services 4,940,900 - -
Investment income 631,091 749,804 -
Fines and forfeitures 43,277 - -
Developer participation - - -
Miscellaneous 1,268,501 - -
Total revenues 749,804 46,781,958 148,011
Expenditures:

Current:

General government 9,839,477 - -
Public safety 13,664,873 - -
Community development 3,587,102 - -
Parks and recreation 8,527,887 - -
Library - - -
Public works 5,996,038 - -
Capital outlay - net current 1,310,291 - -
Debt service:

Principal retirement 128,195 - -
Interest 654 - -
Total expenditures - 43,054,517 -
Excess (deficiency) of revenues
over (under) expenditures 3,727,441 749,804 148,011
Other financing sources (uses):

Transfers in 776,117 - -
Transfers out (3,176,506) - (1,242,847)
Proceeds from sale of assets and land 14,595 - -
Subscription acquisition 481,436 - -
Total other financing sources (uses) - (1,904,358) (1,242,847) Net change in fund balances 1,823,083 749,804 (1,094,836) Fund balances (deficit) beginning of fiscal year 42,605,651 51,338,345 (237,739) Fund balances (deficit) end of fiscal year $ 52,088,149 44,428,734 $ (1,332,575) $ Special Revenue Funds

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City of Yorba Linda
Statement of Revenues, Expenditures and Changes in Fund Balances of Governmental Funds
For the Fiscal Year Ended June 30, 2023
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
$ 9,100,047 7,830,776 $ - $ 138,814 $ 53,732,469 $
- - - - 2,446,906
20,022 - - 8,287,148 9,243,632
204,899 - - - 5,145,799
35,574 75,165 - 289,353 1,780,987
42,988 - - 55,401 141,666
- - - 879,360 879,360
617,681 58,866 - - 1,945,048
9,234,078 8,751,940 - 9,650,076 75,315,867
- - - 149,571 9,989,048
- - - - 13,664,873
- - - 391,900 3,979,002
- - - - 8,527,887
- 5,611,607 - - 5,611,607
8,935,834 - - - 14,931,872
- 103,253 14,203,311 521,218 16,138,073
- 570,000 - - 698,195
- 571,638 - - 572,292
8,935,834 6,856,498 14,203,311 1,062,689 74,112,849
298,244 1,895,442 (14,203,311) 8,587,387 1,203,018
976,618 - 14,203,311 101,605 16,057,651
(554,046) (541,533) - (10,542,719) (16,057,651)
- - - - 14,595
- - - - 481,436
422,572 (541,533) 14,203,311 (10,441,114) 496,031
720,816 1,353,909 - (1,853,727) 1,699,049
7,374,705 4,686,170 - 21,980,289 127,747,421
$ 8,095,521 6,040,079 $ - $ 20,126,562 $ 129,446,470 $
Special Revenue Funds

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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, 2023
The accompanying notes are an integral part of these financial statements. -24-
Net changes in fund balances - total governmental funds $ 1,699,049 Capital outlay $ 9,894,522
Depreciation 3,196,442 (6,698,080)
Changes in accrued interest on long-term debt (1,185)
Changes in claims and judgments obligation 231,529
Changes in bond premium 64,262
Changes in compensated absence benefits, net 5,313 299,919 Principal repayments 698,195
Subscription acquisition 216,759 (481,436)
1,500,546
174,426
903,461
Change in net position of governmental activities $ 7,990,602 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. The issuance of long-term liabilities provides current financial resources to the governmental funds, but the issuance increases 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, 2023
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 1,531,291 $
Inventories 248,273
Total current assets 1,779,564
Noncurrent:

Capital assets not being depreciated 12,721,948
Capital assets - net of accumulated depreciation 10,533,909 Total capital assets, net 23,255,857
Total noncurrent assets 23,255,857
Total assets 25,035,421
Liabilities:

Current:

Accounts payable 2,439
Accrued liabilities 1,620,710
Unearned revenues 317,786
Deposits payable 10,000
Advances from other funds 1,300,000
Loan payable 247,737
Total current liabilities 3,498,672
Noncurrent:

Loan payable 633,679
Total noncurrent liabilities 633,679
Total liabilities 4,132,351
Net position:

Net investment in capital assets 22,430,867
Unrestricted (1,527,797)
Total net position $ 20,903,070

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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, 2023
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 9,512,853 $
Total operating revenues 9,512,853
Operating expenses:

Administration and general 7,175,221
Cost of sales and services 1,127,163
Depreciation expense 847,473
Total operating expenses 9,149,857
Operating income 362,996
Nonoperating revenue:

Investment income 11,732
Gain on sale of capital assets 22,320
Total non-operating revenue 34,052
Change in net position 397,048
Net position at beginning of fiscal year 20,506,022
Net position at end of fiscal year $ 20,903,070

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City of Yorba Linda
Statement of Cash Flows
Proprietary Funds
For the Fiscal Year Ended June 30, 2023
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 9,454,120 $
Cash paid to suppliers for goods and services (1,238,924) Cash paid to employees for services (6,227,915)
Net cash provided by operating activities 1,987,281
Cash flows from noncapital activities:

Cash paid to other funds for advances (540,000)
Net cash used by noncapital activities (540,000)
Cash flows from capital and related financing activities:

Acquisition and construction of capital assets (1,304,487) Proceeds from sales of assets 25,927
Loan payment (244,522)
Interest received on investments 11,732
Net cash used by capital and related financing activities (1,511,350) Net decrease in cash and cash equivalents (64,069)
Cash and cash equivalents at beginning of fiscal year 1,595,360 Cash and cash equivalents at end of fiscal year $ 1,531,291 Reconciliation of operating income to net cash
provided by operating activities
Operating income $ 362,996
Adjustments to reconcile operating income to net cash
provided by operating activities:

Depreciation 847,473
Decrease (increase) in receivables 1,840
Decrease (increase) in inventories (34,584)
Increase (decrease) in accounts payable (77,177)
Increase (decrease) in accrued liabilities 947,306
Increase (decrease) in unearned revenues (60,573)
Total adjustments 1,624,285
Net cash provided by operating activities $ 1,987,281

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City of Yorba Linda
Statement of Fiduciary Net Position
Fiduciary Funds
June 30, 2023
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 1,111,632 $ 2,592,791 $
Receivables:

Accounts receivable 1,235 3,391
Accrued interest - 9,544
Restricted assets:

Cash and investments with fiscal agents - 3,428,261
Total assets 6,033,987 1,112,867
Liabilities:

Account payable 47,103 -
Accrued liabilities - 211,255
Deposits payable 1,065,764 -
Long-term liabilities:

Due in one year - 4,048,405
Due in more than one year - 33,559,225
Total liabilities 37,818,885 1,112,867
Net position (deficit):

Held for Successor Agency - (31,784,898)
Total net position (deficit) $ (31,784,898) - $

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City of Yorba Linda
Statement of Changes in Fiduciary Net Position
Fiduciary Funds
For the Fiscal Year Ended June 30, 2023
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 - $ 4,294,996 $
Interest and change in fair value of investments - 45,087 Total additions 4,340,083 -
Deductions:

Administrative expenses - 8,824
Bond interest - 1,130,088
Total deductions 1,138,912 -
Change in net position 3,201,171 -
Net position (deficit) at beginning of fiscal year - (34,986,069) Net position (deficit) at end of fiscal year $ (31,784,898) - $

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City of Yorba Linda
Notes to the Basic Financial Statements
For the Fiscal Year Ended June 30, 2023
-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, 2023. 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, 2023
-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 transactions are included in 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.

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City of Yorba Linda
Notes to the Basic Financial Statements
For the Fiscal Year Ended June 30, 2023
-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, 2023
-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 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, 2023
-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, 2023
-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.

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City of Yorba Linda
Notes to the Basic Financial Statements
For the Fiscal Year Ended June 30, 2023
-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, 2023
-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, 2023
-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 assets 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 assets 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, 2023
-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, 2023
-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, 2021
Measurement Date (MD) – June 30, 2022
Measurement Period (MP) – July 1, 2021 to June 30, 2022 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) – January 1, 2022
Measurement Date (MD) – June 30, 2022
Measurement Period (MP) – July 1, 2021 to June 30, 2022 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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City of Yorba Linda
Notes to the Basic Financial Statements
For the Fiscal Year Ended June 30, 2023
-41-
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) Lien Date: January 1
Levy Date: July 1
Due Date:` First installment – November 1
Second installment – February 1
Delinquent Date: First installment – December 10
Second installment – April 10
Functional Classifications
Expenditures of the Governmental Funds are classified by function. Functional classifications are defined as follows:
 General Government includes legislative activities that have a primary objective of providing legal and policy guidelines for the City. Also included in this classification are those activities which provide management or support services across more than one functional area.
 Public Safety includes those activities that involve the protection of people and property.
 Community Development includes those activities that involve the enhancing of the general quality of life.
 Parks and Recreation includes those activities that involve community park maintenance and recreational activities within the community.  Library includes those activities related to the Yorba Linda Public Library’s activities within the community.
 Public Works includes those activities that involve the maintenance and improvement of City streets and roads.

Fund Balance
On June 21, 2011, the Yorba Linda City Council adopted City Council Policy No. F-3 - Fund Balance. This Policy establishes the City Council’s policy regarding the classification of fund equity. In the fund financial statements, governmental funds report the following fund balance classifications:

Nonspendable includes amounts that cannot be spent because they are either (a) not in spendable form or (b) legally or contractually required to be maintained intact.

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City of Yorba Linda
Notes to the Basic Financial Statements
For the Fiscal Year Ended June 30, 2023
-42-
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 (continued)
Restricted includes amounts that are constrained on the use of resources by either external creditors, grantors, contributors, or laws of regulations of other governments or (b) by law through constitutional provisions or enabling legislation.

Committed includes amounts that can only be used for specific purposes pursuant to constraints imposed by formal action of the government’s highest authority, the City Council. The formal action that is required to be taken to establish, modify, or rescind a fund balance commitment is a minute action of the City Council.

On October 4, 2016, the City Council adopted an updated City Council Policy F-3 – Budget Reserves, which establishes the framework through which funds are to be committed. These committed amounts cannot be used for any other purpose unless the City Council removes or changes the specified use through the same type of formal action taken to establish the commitment. City Council action to commit fund balance needs to occur within the fiscal reporting period; however, the amount can be determined subsequently.

For the General Fund, committed fund balance equal to 50% of budgeted expenditures, excluding transfers, shall be committed to operating reserves. 40% is for the purpose of an emergency reserve and 10% is for the purpose of an economic contingency reserve, as more fully described in the Budget Reserves Policy. Use of the emergency reserve requires the City Council to declare an emergency and use of the economic contingency reserve requires approval by the City Council. In both cases, staff must present a plan for replenishment of the reserve.

Additionally, the Policy establishes what are termed special reserves for the General Fund, which are set aside for risk management, employee leave liabilities, and infrastructure, facilities, vehicles, and equipment replacement. The Policy requires amounts to be committed to special reserves sufficient to address anticipated requirements over a projected period of 30 years, subject to the availability of funds and prioritization of funding between the categories of special reserves by the City Council. Use of special reserves requires approval by the City Council.

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City of Yorba Linda
Notes to the Basic Financial Statements
For the Fiscal Year Ended June 30, 2023
-43-
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 (continued)
Assigned includes amounts that are constrained by the government’s intent to be used for specific purposes but are neither restricted nor committed. The City Manager and Finance Director are authorized to assign amounts to a specific purpose pursuant to City Council Policy No. F-8 – Fund Balance. Other than funds assigned for capital projects and encumbrances, the City Council also annually approves a list of budget carryovers, which are unencumbered operating funds not related to capital projects. These funds relate to specific projects, programs, or purchases that have not yet occurred, but for which funding will still be required in the following fiscal year.

Unassigned includes the residual amounts not contained in the other classifications. Unassigned amounts are technically available for any purpose.

The unassigned fund balance classification is also where to report negative amounts for all governmental funds, other than the General Fund.

E) New Accounting Pronouncement
The City implemented GASB Statement No. 91, Conduit Debt Obligation. The primary objective of this statement is to provide a single method of reporting conduit debt obligations by issuers and eliminate diversity in practice associated with (1) commitments extended by issuers, (2) arrangements associated with conduit debt obligations, and (3) related note disclosures.

The City implemented GASB Statement No. 96, Subscription-Based Information Technology Arrangements. This Statement provides guidance on the accounting and financial reporting for subscription-based information technology arrangements (SBITAs) for government end users. Under this Statement, a lessee is required to recognize a SBITA liability and an intangible right-to-use asset. For additional information, refer to the disclosures for capital assets and long-term liabilities.

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City of Yorba Linda
Notes to the Basic Financial Statements
For the Fiscal Year Ended June 30, 2023
-44-
1) SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) F) Future Accounting Pronouncements
GASB Statements listed below may have an effect when implemented in the future financial statements.

GASB Statement No. 100 Accounting Changes and Error
Corrections
The provisions of this Statement
are effective for fiscal year
ending June 30, 2024
GASB Statement No. 101 Compensated Absences The provisions of this Statement are effective for fiscal year
ending June 30, 2024
GASB Statement No. 102 Certain Risk Disclosures The provisions of this Statement are effective for fiscal year
ending June 30, 2025
2) STEWARDSHIP, COMPLIANCE, AND ACCOUNTABILITY
Deficit Fund Balance / Net Position
The Miscellaneous Grants Fund had a deficit fund balance of $1,332,575, as of June 30, 2023. Any deficit fund balance in this fund is typically offset by grant-related revenues that are reflected as a deferred inflow of resources due to revenues not meeting the “availability” criteria for revenue recognition. Any remaining deficit in excess of these resources will be funded through future receipt of grants or developer contributions toward projects.

The CDBG Fund had deficit fund balance of $150,000, as of June 30, 2023, as a result of grant-related revenues that are reflected as a deferred inflow of resources due to revenues not meeting the “availability” criteria for revenue recognition.

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City of Yorba Linda
Notes to the Basic Financial Statements
For the Fiscal Year Ended June 30, 2023
-45-
3) CASH AND INVESTMENTS
Cash and investments as of June 30, 2023, are classified in the accompanying financial statements as follows:

Statement of net position:

Pooled cash and investments 83,575,881 $
Cash and investments with fiscal agents 4,393
Statement of fiduciary net position:

Pooled cash and investments 3,704,423
Cash and Investments with Fiscal Agents 3,428,261
Total Cash and Investments 90,712,958 $
Cash and investments as of June 30, 2023, consist of the following:

Petty cash 12,170 $
Sum of deposits with financial institutions 11,924,062
Investments 78,776,726
Total 90,712,958 $
The City maintains a cash and investment pool that is available for use for all funds. Each fund type's position in the pool is reported on its Balance Sheet and Statement of Net Position as pooled cash and investments. The City has adopted an investment policy that authorizes it to invest in various investments.

Deposits
The California Government Code (CGC) requires California banks to secure the City’s deposits by pledging government securities with a value of 110% of a City’s deposits and by pledging first trust deed mortgage notes having a fair value of 150% of a City’s total deposits. The City Treasurer may waive the collateral requirement for deposits that are fully insured up to $250,000 by the FDIC. The collateral for deposits in federal and state-chartered banks is held in safekeeping by an authorized Agent of Depository recognized by the State of California Department of Banking. The collateral for deposits with savings and loan associations is generally held in safekeeping by the Federal Home Loan Bank in San Francisco, California, as an Agent of Depository. These securities are physically held in an undivided pool for all California public agency depositors. Under Government Code Section 53655, the placement of securities by a bank or savings and loan association with an “Agent of Depository” has the effect of perfecting the security interest in the name of the local governmental agency. Accordingly, all collateral held by California Agents of Depository are considered to be held for, and in the name of, the local governmental agency.

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City of Yorba Linda
Notes to the Basic Financial Statements
For the Fiscal Year Ended June 30, 2023
-46-
3) CASH AND INVESTMENTS (continued)
Investments Authorized by the CGC and the City’s Investment Policy The table below identifies the investment types that are authorized for the City by the CGC (or the City’s investment policy, where more restrictive). The table also identifies certain provisions of the CGC (or the City’s investment policy, where more restrictive) that address interest rate risk, credit risk, and concentration of credit risk. This table does not address investments of debt proceeds held by bond trustees that are governed by the provisions of bond indentures of the City, rather than the general provisions of the CGC or the City’s investment policy.

Maximum Maximum
Maximum Percentage Investment
Authorized Investment Type Maturity of Portfolio in One User United States (U.S.) Treasury Issues 5 years N/A N/A
U.S. Government Agency Securities 5 years N/A N/A
Certificates of Deposit 5 years 30% 5%
Commercial Paper 270 days 30% 5%
Medium Term Corporate Notes 5 years 30% 5%
Negotiable Certificates of Deposit 5 years 30% N/A
Money Market Funds None 20% N/A
Municipal Debt 5 years 30% 5%
Supranational Obligations 5 years 30% 5%
Asset-Backed Securities 5 years 20% 5%
Local Agency Investment Fund (LAIF) N/A N/A $75m
California Asset Management Program (CAMP) N/A N/A N/A

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City of Yorba Linda
Notes to the Basic Financial Statements
For the Fiscal Year Ended June 30, 2023
-47-
3) CASH AND INVESTMENTS (continued)
Investments Authorized by Debt Agreements
The above investments do not address investment of debt proceeds held by a bond trustee. Investments of debt proceeds held by a bond trustee are governed by provisions of the debt agreements rather than the general provisions of the CGC or the City’s investment policy. The table below identifies the investment types that are authorized for investments held by a bond trustee. The table also identifies certain provisions of these debt agreements that address interest rate risk and concentration of credit risk.

Maximum Maximum
Maximum Percentage Investment
Authorized Investment Type Maturity of Portfolio in One User U.S. Treasury Obligations N/A N/A N/A
U.S. Agency Securities N/A N/A N/A
Banker's Acceptances 360 days N/A N/A
Commercial Paper 270 days N/A N/A
Money Market Mutual Funds N/A N/A N/A
Investment Agreements N/A N/A N/A
Local Agency Bonds N/A N/A N/A
Medium Term Notes N/A N/A N/A
Negotiable Certificates of Deposit N/A N/A N/A
Local Agency Investment Fund (LAIF) N/A N/A N/A
Interest Rate Risk
Interest rate risk is the risk that changes in market interest rates will adversely affect the fair value of an investment. Generally, the longer the maturity of an investment, the greater the sensitivity of its fair value to changes in market interest rates. The City’s investment policy limits investment maturities as a means of managing its exposure to fair value losses arising from increasing interest rates. The City has elected to use the segmented time distribution method of disclosure for its interest rate risk. As of June 30, 2023, the City had the following investments and original maturities:

Remaining Investment Maturities
12 Months or 1 to 2 3 to 5
Less Years Years Total
Medium Term Corporate Notes 852,941 $ 7,310,613 $ 4,490,914 $ 12,654,468 $ Negotiable Certificates of Deposit - 449,696 - 449,696
Asset-Backed Securities 45,396 931,048 1,644,779 2,621,223 U.S Treasury Issues - 9,377,751 11,587,430 20,965,181
U.S Government Agency Securities:

Federal Home Loan Mortgage Corp. - 775,734 814,364 1,590,098 Federal National Mortgage Assn. 183,862 3,374,420 1,271,107 4,829,389 Municipal Bond 216,218 2,568,292 136,335 2,920,845
Supra-National Agency Bond / Note - 452,354 - 452,354
Local Agency Investment Fund (LAIF) 10,505,796 - - 10,505,796 California Asset Management Program (CAMP) 21,787,676 - - 21,787,676 $ 25,239,908 33,591,889 $ 19,944,929 $ 78,776,726 $

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City of Yorba Linda
Notes to the Basic Financial Statements
For the Fiscal Year Ended June 30, 2023
-48-
3) CASH AND INVESTMENTS (continued)
Fair Value Measurements
The Pool categorizes its fair value measurements within the fair value hierarchy established by generally accepted accounting principles. These principles recognize a three-tiered fair value hierarchy, as follows:
 Level 1: Investments reflect prices quoted in active markets;  Level 2: Investments reflect prices that are based on a similar observable asset either directly or indirectly, which may include inputs in markets that are not considered to be active; and,
 Level 3: Investments reflect prices based upon unobservable sources.

Investments in money market mutual funds, LAIF, and local government investment pools are priced using amortized cost which approximates fair value, with a net asset value of $1.00 (in absolute dollar amounts) per share, and not subject to the fair value hierarchy.

The City's Level 2 investments are valued based on the closing bid prices as of the last business day of the month as supplied by Refinitiv or Bloomberg. For certain short-term investments or where prices are not available from generally recognized sources the securities are priced using a yield-based matrix system to arrive at an estimated market value. Prices that fall between data points are interpolated.

The City had the following recurring fair value measurements as of June 30, 2023:

Active Markets Significant Other Significant
for Identical Observable Inputs Unobservable
Investment Type Total Assets (Level 1) (Level 2) Inputs (Level 3) Debt Securities:

Medium Term Corporate Notes 12,654,468 $ - $ 12,654,468 $ - $ Negotiable Certificates of Deposit 449,696 - 449,696 -
Asset-Backed Securities 2,621,223 - 2,621,223 -
U.S. Treasury Issues 20,965,181 - 20,965,181 -
U.S. Government Collateralized Mortgage 1,590,098 - 1,590,098 - U.S. Government Agency Securities 4,829,389 - 4,829,389 - Municipal Bond 2,920,845 - 2,920,845 -
Supra-National Agency Bond / Note 452,354 - 452,354 -
Total Investments at Fair Value 46,483,254 - $ 46,483,254 $ - $ Investments not subject to fair value hierarchy:

Local Agency Investment Fund (LAIF) 10,505,796
California Asset Management Program (CAMP) 21,787,676
Total Investments 78,776,726 $

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Yorba Linda City CouncilMarch 19, 2024

Yorba Linda City Council
March 19, 2024