Yorba Linda City Council
February 18, 2025

City of Yorba Linda
Description of Nonmajor Funds
For the Fiscal Year Ended June 30, 2024
-104-
Capital Projects Funds
The Capital Projects funds are used to account for the acquisition and construction of various capital improvements and equipment for the City.

Parking In-Lieu Fund – To account for fees received from developers and businesses operating in the City’s Town Center to purchase parking allocations in the City’s parking structure in lieu of providing onsite parking as required for their development or business proposal. Funds collected following the construction of the parking structure will be utilized for future public parking improvements in the Town Center. The city did not adopt a budget for the Parking In-Lieu Fund.

Park In-Lieu Fund – To account for development impact fees used for the acquisition of parklands and the construction of park and recreation facilities.

Lighting and Signal Project Improvements Fund – To account for a portion of funds received in the lighting and traffic signal zones of the Landscape Maintenance Assessment District that have been allocated to street lighting and traffic signal capital projects.

Master Plan of Drainage Fund – To account for development impact fees used for the construction of major drainage improvements within the City.

Traffic Signal Improvements Fund – To account for development impact fees used for the construction of major street and traffic signal improvements within the City.

City of Yorba Linda
Combining Balance Sheet
Nonmajor Governmental Funds
June 30, 2024
-105-

Traffic CDBG
Gas Tax Safety Grant
Assets:

Pooled cash and investments 2,164,881 $ - $ - $
Receivables:

Accounts - - -
Accrued interest 13,791 - -
Advances to other funds - - -
Due from other governments 161,439 3,757 36,692
Total assets $ 3,757 2,340,111 $ 36,692 $
Liabilities and fund balances
Liabilities:

Accounts payable - $ - $ - $
Due to other funds - 3,757 36,692
Total liabilities 3,757 - 36,692
Fund balances:

Restricted for:

General government - - -
Parks and recreation - - -
Public works 2,340,111 - -
Low and moderate housing - - -
Unassigned (deficit) - - -
Total fund balances - 2,340,111 -
Total liabilities and fund balances (deficit) $ 3,757 2,340,111 $ 36,692 $ Special Revenue Funds

City of Yorba Linda
Combining Balance Sheet
Nonmajor Governmental Funds
June 30, 2024 (continued)
-106-
Citizens
Option Public Measure
Safety AQMD M2 SB-2
$ 546,138 - $ - $ - $
31,425 - - -
4,224 - 15,715 -
- - - -
22,564 - 229,470 -
$ 604,351 - $ 245,185 $ - $
$ - - $ - $ 243,122 $
- - 245,185 49,175
- - 245,185 292,297
- - - -
- - - -
604,351 - - -
- - - -
- - - (292,297)
604,351 - - (292,297)
$ 604,351 - $ 245,185 $ - $
Special Revenue Funds

City of Yorba Linda
Combining Balance Sheet
Nonmajor Governmental Funds
June 30, 2024 (continued)
-107-
Mortgage Road Maintenance
Assistance and Rehabilitation
Program PEG Account
Assets:

Pooled cash and investments 84,481 $ 314,719 $ - $
Receivables:

Accounts - 31,440 -
Accrued interest 1,173 801 3,204
Advances to other funds - - -
Due from other governments - - 306,253
Total assets $ 346,960 85,654 $ 309,457 $
Liabilities and fund balances
Liabilities:

Accounts payable - $ 11,219 $ - $
Due to other funds - - 309,457
Total liabilities 11,219 - 309,457
Fund balances:

Restricted for:

General government - 335,741 -
Parks and recreation - - -
Public works - - -
Low and moderate housing 85,654 - -
Unassigned (deficit) - - -
Total fund balances 335,741 85,654 -
Total liabilities and fund balances (deficit) $ 346,960 85,654 $ 309,457 $ Special Revenue Funds

City of Yorba Linda
Combining Balance Sheet
Nonmajor Governmental Funds
June 30, 2024 (continued)
-108-
Total
Lighting and Traffic Nonmajor
Parking Park Signal Project Master Plan Signal Governmental In-Lieu In-Lieu Improvements of Drainage Improvements Funds $ 1,422,207 29,308 $ 665,329 $ 5,804,669 $ 1,506,646 $ 12,538,378 $ - - - - - 62,865
5,413 (453) 2,121 33,337 6,636 85,962
- - - 1,060,000 - 1,060,000
- - - - - 760,175
$ 1,427,620 28,855 $ 667,450 $ 6,898,006 $ 1,513,282 $ 14,507,380 $ $ - - $ - $ - $ - $ 254,341 $
- - - - - 644,266
- - - - - 898,607
- - - - - 335,741
1,427,620 - - - - 1,427,620
- 28,855 667,450 6,898,006 1,513,282 12,052,055
- - - - - 85,654
- - - - - (292,297)
1,427,620 28,855 667,450 6,898,006 1,513,282 13,608,773 $ 1,427,620 28,855 $ 667,450 $ 6,898,006 $ 1,513,282 $ 14,507,380 $ Capital Projects Funds

City of Yorba Linda
Combining Schedule of Revenues, Expenditures and Changes in Fund Balances Nonmajor Governmental Funds
Fiscal Year Ended June 30, 2024
-109-
Traffic CDBG
Gas Tax Safety Grant
Revenues:

Taxes - $ - $ - $
Intergovernmental 1,867,109 - 266,614
Investment income 233,919 - -
Fines and forfeitures - 106,306 -
Developer participation - - -
Gain on sale of City Property - - -
Total revenues 106,306 2,101,028 266,614
Expenditures:

Current:

General government - - -
Community development - - 116,614
Capital outlay - net current - - -
Total expenditures - - 116,614
Excess (deficiency) of revenues
over (under) expenditures 2,101,028 106,306 150,000
Other financing sources (uses):

Transfers in - - -
Transfers out (4,065,142) (106,306) -
Total other financing sources (uses) (106,306) (4,065,142) - Net change in fund balances (1,964,114) - 150,000
Fund balances (deficit) at beginning of fiscal year 4,304,225 - (150,000) Fund balances (deficit) at end of fiscal year $ - 2,340,111 $ - $ Special Revenue Funds

City of Yorba Linda
Combining Schedule of Revenues, Expenditures and Changes in Fund Balances Nonmajor Governmental Funds
Fiscal Year Ended June 30, 2024 (continued)
-110-
Citizens
Option Public Measure
Safety AQMD M2 SB-2
$ - - $ - $ - $
90,214 193,746 1,439,003 -
42,514 - 176,470 -
- - - -
- - - -
39,150 - - -
171,878 193,746 1,615,473 -
- - - 445,669
- - - -
247,916 - - -
247,916 - - 445,669
(76,038) 193,746 1,615,473 (445,669)
- - - -
- (193,746) (5,092,787) -
- (193,746) (5,092,787) -
(76,038) - (3,477,314) (445,669)
680,389 - 3,477,314 153,372
$ 604,351 - $ - $ (292,297) $
Special Revenue Funds

City of Yorba Linda
Combining Schedule of Revenues, Expenditures and Changes in Fund Balances Nonmajor Governmental Funds
Fiscal Year Ended June 30, 2024 (continued)
-111-
Mortgage Road Maintenance
Assistance and Rehabilitation
Program PEG Account
Revenues:

Taxes - $ 128,616 $ - $
Intergovernmental - - 1,757,264
Investment income 3,486 12,299 62,302
Fines and forfeitures - - -
Developer participation - - -
Miscellaneous - - -
Total revenues 140,915 3,486 1,819,566
Expenditures:

Current:

General government - 73,169 -
Community development - - -
Capital outlay - net current - 55,307 -
Total expenditures 128,476 - -
Excess (deficiency) of revenues
over (under) expenditures 3,486 12,439 1,819,566
Other financing sources (uses):

Transfers in - - -
Transfers out - - (1,932,200)
Total other financing sources (uses) - - (1,932,200)
Net change in fund balances 3,486 12,439 (112,634)
Fund balances (deficit) at beginning of fiscal year 82,168 323,302 112,634 Fund balances (deficit) at end of fiscal year $ 335,741 85,654 $ - $ Special Revenue Funds

City of Yorba Linda
Combining Schedule of Revenues, Expenditures and Changes in Fund Balances Nonmajor Governmental Funds
Fiscal Year Ended June 30, 2024 (continued)
-112-
Total
Lighting and Traffic Nonmajor
Parking Park Signal Project Master Plan Signal Governmental In-Lieu In-Lieu Improvements of Drainage Improvements Funds $ - - $ - $ - $ - $ 128,616 $
- - - - - 5,613,950
75,968 1,668 47,439 251,847 69,844 977,756
- - - - - 106,306
559,415 - - - 13,917 573,332
- - - - - 39,150
635,383 1,668 47,439 251,847 83,761 7,439,110
- - - - - 518,838
- - - - - 116,614
- - - - - 303,223
- - - - - 938,675
635,383 1,668 47,439 251,847 83,761 6,500,435
- - 230,831 - - 230,831
(292,972) - (748,728) (656,084) (161,090) (13,249,055)
(292,972) - (517,897) (656,084) (161,090) (13,018,224)
342,411 1,668 (470,458) (404,237) (77,329) (6,517,789)
1,085,209 27,187 1,137,908 7,302,243 1,590,611 20,126,562 $ 1,427,620 28,855 $ 667,450 $ 6,898,006 $ 1,513,282 $ 13,608,773 $ Capital Projects Funds

City of Yorba Linda
Schedule of Revenues, Expenditures and Changes in Fund Balance – Budget and Actual Gas Tax Special Revenue Fund
Fiscal Year Ended June 30, 2024
-113-
Variance with
Final Budget
Original and Actual Positive
Final Budget Amounts (Negative)
Revenues
Intergovernmental 1,946,969 $ 1,867,109 $ (79,860) $
Investment income 60,310 233,919 173,609
Total revenues 2,101,028 2,007,279 93,749
Other financing sources (uses)
Transfers out (6,136,485) (4,065,142) 2,071,343
Total other financing sources (uses) (4,065,142) (6,136,485) 2,071,343 Net change in fund balance (4,129,206) (1,964,114) 2,165,092 Fund balance at beginning of fiscal year 4,304,225 4,304,225 - Fund balance at end of fiscal year 175,019 $ 2,340,111 $ 2,165,092 $

City of Yorba Linda
Schedule of Revenues, Expenditures and Changes in Fund Balance – Budget and Actual Traffic Safety Special Revenue Fund
Fiscal Year Ended June 30, 2024
-114-
Variance with
Final Budget
Original and Actual Positive
Final Budget Amounts (Negative)
Revenues
Fines and forfeitures 51,500 $ 106,306 $ 54,806 $
Total revenues 106,306 51,500 54,806
Other financing sources (uses)
Transfers out (106,306) (106,306) -
Total other financing sources (uses) (106,306) (106,306) - Net change in fund balance (54,806) - 54,806
Fund balance at beginning of fiscal year - - -
Fund balance at end of fiscal year (54,806) $ - $ 54,806 $

City of Yorba Linda
Schedule of Revenues, Expenditures and Changes in Fund Balance – Budget and Actual CDBG Grant Special Revenue Fund
Fiscal Year Ended June 30, 2024
-115-
Variance with
Final Budget
Budgeted Amount Actual Positive
Original Final Amounts (Negative)
Revenues
Intergovernmental 243,087 $ 243,087 $ 266,614 $ 23,527 $ Total revenues 243,087 243,087 266,614 23,527
Expenditures
Community development 157,523 172,523 116,614 55,909
Total expenditures 172,523 157,523 116,614 55,909
Excess (Deficiency) of Revenues
over (under) Expenditures 85,564 70,564 150,000 79,436
Other financing sources (uses)
Transfers out (85,564) (85,564) - 85,564
Total other financing sources (uses) (85,564) (85,564) - 85,564 Net change in fund balance - (15,000) 150,000 165,000
Fund balance at beginning of fiscal year (150,000) (150,000) (150,000) - Fund balance at end of fiscal year (150,000) $ (165,000) $ - $ 165,000 $

City of Yorba Linda
Schedule of Revenues, Expenditures and Changes in Fund Balance – Budget and Actual Citizens Option for Public Safety Special Revenue Fund
Fiscal Year Ended June 30, 2024
-116-
Variance with
Final Budget
Budgeted Amount Actual Positive
Original Final Amounts (Negative)
Revenues
Intergovernmental 170,000 $ 193,746 $ 193,746 $ - $
Total revenues 193,746 170,000 193,746 -
Other financing sources (uses)
Transfers out (170,000) (193,746) (193,746) -
Total other financing sources (uses) (193,746) (170,000) (193,746) - Net change in fund balance - - - -
Fund balance at beginning of fiscal year - - - -
Fund balance at end of fiscal year - $ - $ - $ - $

City of Yorba Linda
Schedule of Revenues, Expenditures and Changes in Fund Balance – Budget and Actual AQMD Special Revenue Fund
Fiscal Year Ended June 30, 2024
-117-
Variance with
Final Budget
Budgeted Amount Actual Positive
Original Final Amounts (Negative)
Revenues
Intergovernmental 86,750 $ 86,750 $ 90,214 $ 3,464 $
Investment income 13,110 13,110 42,514 29,404
Gain on sale of City property - - 39,150 39,150
Total revenues 99,860 99,860 171,878 72,018
Expenditures
Capital outlay 250,000 285,000 247,916 37,084
Total expenditures 285,000 250,000 247,916 37,084
Net change in fund balance (150,140) (185,140) (76,038) 109,102 Fund balance at beginning of fiscal year 680,389 680,389 680,389 - Fund balance at end of fiscal year 530,249 $ 495,249 $ 604,351 $ 109,102 $

City of Yorba Linda
Schedule of Revenues, Expenditures and Changes in Fund Balance – Budget and Actual Measure M2 Special Revenue Fund
Fiscal Year Ended June 30, 2024
-118-
Variance with
Final Budget
Budgeted Amount Actual Positive
Original Final Amounts (Negative)
Revenues
Intergovernmental 1,526,468 $ 1,526,468 $ 1,439,003 $ (87,465) $ Investment income 44,090 44,090 176,470 132,380
Total revenues 1,570,558 1,570,558 1,615,473 44,915
Other financing sources (uses)
Transfers out (2,385,038) (5,092,788) (5,092,787) 1
Total other financing sources (uses) (5,092,788) (2,385,038) (5,092,787) 1 Net change in fund balance (814,480) (3,522,230) (3,477,314) 44,916 Fund balance at beginning of fiscal year 3,477,314 3,477,314 3,477,314 - Fund balance at end of fiscal year 2,662,834 $ (44,916) $ - $ 44,916 $

City of Yorba Linda
Schedule of Revenues, Expenditures and Changes in Fund Balance – Budget and Actual SB-2 Special Revenue Fund
Fiscal Year Ended June 30, 2024
-119-
Variance with
Final Budget
Budgeted Amount Actual Positive
Original Final Amounts (Negative)
Revenues
Intergovernmental 180,000 $ 180,000 $ - $ (180,000) $
Total revenues 180,000 180,000 - (180,000)
Expenditures
General government 105,000 445,677 445,669 8
Total expenditures 445,677 105,000 445,669 8
Net change in fund balance 75,000 (265,677) (445,669) (179,992) Fund balance at beginning of fiscal year 153,372 153,372 153,372 - Fund balance (deficit) at end of fiscal year 228,372 $ (112,305) $ (292,297) $ (179,992) $

City of Yorba Linda
Schedule of Revenues, Expenditures and Changes in Fund Balance – Budget and Actual Mortgage Assistance Program Special Revenue Fund
Fiscal Year Ended June 30, 2024
-120-
Variance with
Final Budget
Original and Actual Positive
Final Budget Amounts (Negative)
Revenues
Investment income 950 $ 3,486 $ 2,536 $
Total revenues 3,486 950 2,536
Expenditures
Total expenditures - - -
Net change in fund balance 950 3,486 2,536
Fund balance at beginning of fiscal year 82,168 82,168 - Fund balance at end of fiscal year 83,118 $ 85,654 $ 2,536 $

City of Yorba Linda
Schedule of Revenues, Expenditures and Changes in Fund Balance – Budget and Actual PEG Special Revenue Fund
Fiscal Year Ended June 30, 2024
-121-
Variance with
Final Budget
Budgeted Amount Actual Positive
Original Final Amounts (Negative)
Revenues
Taxes 130,000 $ 130,000 $ 128,616 $ (1,384) $
Investment income 2,660 2,660 12,299 9,639
Total revenues 132,660 132,660 140,915 8,255
Expenditures
General government 85,845 95,075 73,169 21,906
Capital outlay 27,000 89,000 55,307 33,693
Total expenditures 184,075 112,845 128,476 55,599
Net change in fund balance 19,815 (51,415) 12,439 63,854 Fund balance at beginning of fiscal year 323,302 323,302 323,302 - Fund balance at end of fiscal year 343,117 $ 271,887 $ 335,741 $ 63,854 $

City of Yorba Linda
Schedule of Revenues, Expenditures and Changes in Fund Balance – Budget and Actual RMRA Special Revenue Fund
Fiscal Year Ended June 30, 2024
-122-
Variance with
Final Budget
Budgeted Amount Actual Positive
Original Final Amounts (Negative)
Revenues
Intergovernmental 1,683,325 $ 1,683,325 $ 1,757,264 $ 73,939 $ Investment income 16,825 16,825 62,302 45,477
Total revenues 1,700,150 1,700,150 1,819,566 119,416
Other financing sources (uses)
Transfers out (1,727,054) (1,932,201) (1,932,200) 1
Total other financing sources (uses) (1,932,201) (1,727,054) (1,932,200) 1 Net change in fund balance (26,904) (232,051) (112,634) 119,417 Fund balance at beginning of fiscal year 112,634 112,634 112,634 - Fund balance at end of fiscal year 85,730 $ (119,417) $ - $ 119,417 $

City of Yorba Linda
Schedule of Revenues, Expenditures and Changes in Fund Balance – Budget and Actual Parking in Lieu Capital Projects Fund
Fiscal Year Ended June 30, 2024
-123-
Variance with
Final Budget
Original and Actual Positive
Final Budget Amounts (Negative)
Revenues
Investment income - $ 1,668 $ 1,668 $
Total revenues 1,668 - 1,668
Net change in fund balance - 1,668 1,668
Fund balance at beginning of fiscal year 27,187 27,187 - Fund balance at end of fiscal year 27,187 $ 28,855 $ 1,668 $

City of Yorba Linda
Schedule of Revenues, Expenditures and Changes in Fund Balance – Budget and Actual Park In-Lieu Capital Projects Fund
Fiscal Year Ended June 30, 2024
-124-
Variance with
Final Budget
Budgeted Amount Actual Positive
Original Final Amounts (Negative)
Revenues
Investment income 26,950 $ 26,950 $ 75,968 $ 49,018 $
Developer participation - - 559,415 559,415
Total revenues 26,950 26,950 635,383 608,433
Other financing sources (uses)
Transfers out - (292,977) (292,972) 5
Total other financing sources (uses) (292,977) - (292,972) 5 Net change in fund balance 26,950 (266,027) 342,411 608,438 Fund balance at beginning of fiscal year 1,085,209 1,085,209 1,085,209 - Fund balance at end of fiscal year 1,112,159 $ 819,182 $ 1,427,620 $ 608,438 $

City of Yorba Linda
Schedule of Revenues, Expenditures and Changes in Fund Balance – Budget and Actual Lighting and Signal Project Improvements Capital Projects Fund Fiscal Year Ended June 30, 2024
-125-
Variance with
Final Budget
Budgeted Amount Actual Positive
Original Final Amounts (Negative)
Revenues
Investment income 12,485 $ 12,485 $ 47,439 $ 34,954 $
Total revenues 12,485 12,485 47,439 34,954
Other financing sources (uses)
Transfers in 189,063 189,063 230,831 41,768
Transfers out (1,050,221) (1,175,071) (748,728) 426,343 Total other financing sources (uses) (986,008) (861,158) (517,897) 468,111 Net change in fund balance (848,673) (973,523) (470,458) 503,065 Fund balance at beginning of fiscal year 1,137,908 1,137,908 1,137,908 - Fund balance at end of fiscal year 289,235 $ 164,385 $ 667,450 $ 503,065 $

City of Yorba Linda
Schedule of Revenues, Expenditures and Changes in Fund Balance – Budget and Actual Master Plan of Drainage Capital Projects Fund
Fiscal Year Ended June 30, 2024
-126-
Variance with
Final Budget
Budgeted Amount Actual Positive
Original Final Amounts (Negative)
Revenues
Investment income 63,600 $ 63,600 $ 251,847 $ 188,247 $ Total revenues 63,600 63,600 251,847 188,247
Other financing sources (uses)
Transfers out (1,705,288) (2,535,558) (656,084) 1,879,474 Total other financing sources (uses) (2,535,558) (1,705,288) (656,084) 1,879,474 Net change in fund balance (1,641,688) (2,471,958) (404,237) 2,067,721 Fund balance at beginning of fiscal year 7,302,243 7,302,243 7,302,243 - Fund balance at end of fiscal year 5,660,555 $ 4,830,285 $ 6,898,006 $ 2,067,721 $

City of Yorba Linda
Schedule of Revenues, Expenditures and Changes in Fund Balance – Budget and Actual Traffic Signal Improvements Capital Projects Fund
Fiscal Year Ended June 30, 2024
-127-
Variance with
Final Budget
Budgeted Amount Actual Positive
Original Final Amounts (Negative)
Revenues
Investment income 18,830 $ 18,830 $ 69,844 $ 51,014 $
Developer participation - - 13,917 13,917
Total revenues 18,830 18,830 83,761 64,931
Expenditures
Capital outlay - 3,056 - 3,056
Total expenditures 3,056 - - 3,056
Excess (Deficiency) of Revenues
over (under) Expenditures 18,830 15,774 83,761 67,987
Other financing sources (uses)
Transfers out (646,353) (693,908) (161,090) 532,818
Total other financing sources (uses) (693,908) (646,353) (161,090) 532,818 Net change in fund balance (627,523) (678,134) (77,329) 600,805 Fund balance at beginning of fiscal year 1,590,611 1,590,611 1,590,611 - Fund balance at end of fiscal year 963,088 $ 912,477 $ 1,513,282 $ 600,805 $

STATISICAL SECTION

City of Yorba Linda
Net Position by Component
Last Ten Fiscal Years
(accrual basis of accounting)
-128-
2015 2016 2017 2018 2019
Governmental activities
Net investment in capital assets 369,642,916 $ 375,388,766 $ 376,813,472 $ 393,042,394 $ 380,956,770 $ Restricted 78,795,131 84,293,217 88,147,090 89,319,318 108,594,404 Unrestricted (deficit) 31,529,685 28,716,148 30,924,813 2,056,587 9,383,520 Total governmental activities net position 479,967,732 488,398,131 495,885,375 484,418,299 498,934,694 Business-type activities:

Net investment in capital assets 6,425,228 5,780,632 25,162,397 24,442,477 23,846,232 Restricted - - - - -
Unrestricted (deficit) (5,045,542) (3,721,769) (23,363,950) (22,918,767) (22,995,261) Total business-type activities net assets 1,379,686 2,058,863 1,798,447 1,523,710 850,971 Primary Government:

Net investment in capital assets 376,068,144 381,169,398 401,975,869 417,484,871 404,803,002 Restricted 78,795,131 84,293,217 88,147,090 89,319,318 108,594,404 Unrestricted (deficit) 26,484,143 24,994,379 7,560,863 (20,862,180) (13,611,741) Total primary government net assets 481,347,418 $ 490,456,994 $ 497,683,822 $ 485,942,009 $ 499,785,665 $ Source: City of Yorba Linda, Finance Department
Fiscal Year

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City of Yorba Linda
Net Position by Component
Last Ten Fiscal Years
(accrual basis of accounting) (continued)
-129-
2020 2021 2022 2023 2024
Governmental activities
Net investment in capital assets 404,615,432 $ 424,485,221 $ 437,983,501 $ 441,460,964 $ 454,301,921 Restricted 95,479,106 87,730,127 85,472,395 86,500,311 83,179,514 Unrestricted (deficit) (8,718,665) (5,602,336) 3,052,522 6,537,745 8,266,707 Total governmental activities net position 491,375,873 506,613,012 526,508,418 534,499,020 545,748,142 Business-type activities:

Net investment in capital assets 23,323,238 23,039,783 21,676,512 22,430,867 22,118,026 Restricted - - - -
Unrestricted (deficit) (2,543,666) (2,376,682) (1,170,490) (1,527,797) (461,860) Total business-type activities net assets 20,779,572 20,663,101 20,506,022 20,903,070 21,656,166 Primary Government:

Net investment in capital assets 427,938,670 447,525,004 459,660,013 463,891,831 476,419,947 Restricted 95,479,106 87,730,127 85,472,395 86,500,311 83,179,514 Unrestricted (deficit) (11,262,331) (7,979,018) 1,882,032 5,009,948 7,804,847 Total primary government net assets 512,155,445 $ 527,276,113 $ 547,014,440 $ 555,402,090 $ 567,404,308 $ Source: City of Yorba Linda, Finance Department
Fiscal Year

City of Yorba Linda
Changes in Net Position
Last Ten Fiscal Years
(accrual basis of accounting)
-130-
2015 2016 2017 2018 2019
Expenses
Governmental activities:

General government 9,589,107 $ 11,181,226 $ 10,794,754 $ 8,604,233 $ 7,182,245 $ Public safety 9,625,078 10,194,206 10,751,963 11,691,912 11,839,819 Community development 3,301,567 3,307,460 3,076,508 9,363,144 2,864,767 Recreation and community services 6,893,996 6,829,957 7,401,076 7,535,284 7,431,280 Library - - - 3,967,009 4,746,418
Public works 14,666,439 13,659,070 22,728,098 11,202,747 21,174,891 Interest on long-term debt - - - - -
Total governmental activities expenses 44,076,187 45,171,919 54,752,399 52,364,329 55,239,420 Business-type activities:

Golf Course 6,105,749 5,692,893 6,043,094 6,092,497 6,709,630 Disposal 3,889,115 - - - -
Yorba Linda Center Catering 176,712 174,854 179,229 220,618 200,518 Total business-type activities expenses 10,171,576 5,867,747 6,222,323 6,313,115 6,910,148 Total primary government expenses 54,247,763 51,039,666 60,974,722 58,677,444 62,149,568 Program Revenues
Governmental activities:

Charges for services
General government 838,008 975,797 1,053,695 1,127,014 1,479,021 Public safety 134,503 128,051 130,010 838 -
Community development 2,786,159 2,284,965 2,444,166 516,178 55,380 Recreation and community services 3,165,573 2,853,198 3,040,194 1,838,992 1,835,129 Library - - - 110,951 130,000
Public works 660,693 1,573,551 349,656 189,317 329,930
Operating grants and contributions 2,471,970 1,850,120 1,972,296 3,938,022 3,923,715 Capital grants and contributions 4,451,347 3,687,861 4,917,936 3,011,719 12,158,579 Total governmental activities program revenues 14,508,253 13,353,543 13,907,953 10,733,031 19,911,754 Business-type activities:

Charges for services:

Golf Course 5,886,365 5,811,759 5,779,197 5,824,698 6,042,347 Refuse 3,956,222 - - - -
Yorba Linda Center Catering 133,888 184,185 170,462 209,615 195,062 Operating grants and contributions - - - - -
Capital grants and contributions - - - - -
Total business-type activities program revenues 9,976,475 5,995,944 5,949,659 6,034,313 6,237,409 Total primary government program revenues 24,484,728 19,349,487 19,857,612 16,767,344 26,149,163 Net (expense)/revenue
Governmental activities (29,567,934) (31,818,376) (40,844,446) (41,631,298) (35,327,666) Business-type activities (195,101) 128,197 (272,664) (278,802) (672,739) Total net revenues (expenses) (29,763,035) (31,690,179) (41,117,110) (41,910,100) (36,000,405) Fiscal Year

City of Yorba Linda
Changes in Net Position
Last Ten Fiscal Years
(accrual basis of accounting) (continued)
-131-
2020 2021 2022 2023 2024
Expenses
Governmental activities:

General government 7,850,800 $ 9,360,113 $ 10,455,564 $ 11,631,484 $ 13,665,478 Public safety 12,455,656 11,755,722 13,188,544 13,731,482 14,209,525 Community development 3,329,740 2,705,644 3,412,017 3,847,863 4,645,214 Recreation and community services 6,762,170 6,623,647 11,422,317 17,569,992 16,229,130 Library 5,262,202 4,780,791 5,169,332 5,433,637 6,321,929 Public works 19,646,992 14,300,587 14,175,743 16,052,471 16,128,067 Interest on long-term debt - 108,271 277,954 573,477 538,743 Total governmental activities expenses 55,307,560 49,634,775 58,101,471 68,840,406 71,738,086 Business-type activities:

Golf Course 6,298,218 6,695,753 9,262,348 9,149,857 9,828,881 Disposal - - - - -
Yorba Linda Center Catering - - - - -
Total business-type activities expenses 6,298,218 6,695,753 9,262,348 9,149,857 9,828,881 Total primary government expenses 61,605,778 56,330,528 67,363,819 77,990,263 81,566,967 Program Revenues
Governmental activities:

Charges for services
General government 4,399 10,769 - 8,063,303 8,621,252
Public safety 40,733 56,807 90,709 98,679 157,148
Community development 1,643,000 2,007,274 2,600,154 2,571,587 1,819,095 Recreation and community services 1,149,503 1,065,415 2,441,850 2,643,357 2,660,508 Library 90,262 15,390 176,212 247,887 278,722
Public works 221,495 304,666 346,179 358,196 296,086
Operating grants and contributions 5,136,854 3,474,747 5,361,712 7,655,338 4,009,219 Capital grants and contributions 7,025,870 5,418,821 6,921,650 5,775,097 12,202,200 Total governmental activities program revenues 15,312,116 12,353,889 17,938,466 27,413,444 30,044,230 Business-type activities:

Charges for services:

Golf Course 5,455,174 6,526,689 9,138,075 9,512,853 10,530,453 Refuse - - - - -
Yorba Linda Center Catering - - - - -
Operating grants and contributions - - - - -
Capital grants and contributions - - - - -
Total business-type activities program revenues 5,455,174 6,526,689 9,138,075 9,512,853 10,530,453 Total primary government program revenues 20,767,290 18,880,578 27,076,541 36,926,297 40,574,683 Net (expense)/revenue
Governmental activities (39,995,444) (37,280,886) (40,163,005) (41,426,962) (41,693,856) Business-type activities (843,044) (169,064) (124,273) 362,996 701,572 Total net revenues (expenses) (40,838,488) (37,449,950) (40,287,278) (41,063,966) (40,992,284) Fiscal Year

City of Yorba Linda
Changes in Net Position
Last Ten Fiscal Years
(accrual basis of accounting) (continued)
-132-
2015 2016 2017 2018 2019
General Revenues and Other Changes in Net Position
Governmental activities:

Property taxes 20,803,253 $ 22,256,451 $ 23,301,893 $ 24,724,246 $ 26,867,452 $ Sales taxes 6,515,766 7,215,608 7,666,640 7,426,486 7,461,391 Franchise taxes 2,239,149 2,271,901 1,949,679 2,101,241 2,093,989 Transient occupancy taxes 442,656 488,437 482,652 487,217 498,253 Business licenses taxes 378,306 395,184 418,008 385,676 416,275 Other taxes 6,903,837 6,995,040 7,340,671 8,392,701 7,601,071 Motor vehicle in lieu, unrestricted 28,389 27,323 30,300 35,736 33,178 Investment income 577,480 559,845 562,730 5,448,994 3,414,409 Other 411,483 172,973 394,295 880,542 511,547
Gain on sale of capital assets - - 294,375 14,257 10,759 Transfers - (550,980) (12,248) - -
Extraordinary gain/(loss) on dissolution of RDA - - - - - Total governmental activities 38,300,319 39,831,782 42,428,995 49,897,096 48,908,324 Business-type activities:

Investment income 681 - - - -
Other - - - - -
Transfers - 550,980 12,248 - -
Gain on sale of capital assets - - - 4,065 -
Total business-type activities 681 550,980 12,248 4,065 - Total primary government 38,301,000 40,382,762 42,441,243 49,901,161 48,908,324 Changes in Net Position
Governmental activities 8,732,385 8,013,406 1,584,549 8,265,798 13,580,658 Business-type activities (194,420) 679,177 (260,416) (274,737) (672,739) Total primary government 8,537,965 $ 8,692,583 $ 1,324,133 $ 7,991,061 $ 12,907,919 $ Note: * In fiscal year 2017-2018 the City began reporting library services separately from General Government.

Source: City of Yorba Linda, Finance Department
Fiscal Year

City of Yorba Linda
Changes in Net Position
Last Ten Fiscal Years
(accrual basis of accounting) (concluded)
-133-
2020 2021 2022 2023 2024
General Revenues and Other Changes in Net Position
Governmental activities:

Property taxes 27,909,436 $ 29,540,612 $ 30,699,489 $ 32,870,894 $ 34,245,240 $ Sales taxes 7,531,434 7,595,867 8,936,655 8,765,991 8,396,106 Franchise taxes 2,102,927 2,172,656 2,265,614 2,517,208 2,547,619 Transient occupancy taxes 390,641 311,017 497,046 541,747 554,637 Business licenses taxes 518,592 487,243 385,104 426,601 441,623 Other taxes 7,542,323 8,010,697 8,612,318 546,726 595,756 Motor vehicle in lieu, unrestricted 54,378 50,350 81,515 77,281 97,804 Investment income 3,799,085 718,564 (1,594,916) 1,780,988 4,100,541 Other 252,809 267,470 225,159 1,875,533 1,632,854
Gain on sale of capital assets 3,106,643 3,363,548 9,950,427 14,595 315,343 Transfers (20,771,645) - - - 15,455
Extraordinary gain/(loss) on dissolution of RDA - - - - - Total governmental activities 32,436,623 52,518,024 60,058,411 49,417,564 52,942,978 Business-type activities:

Investment income - 43,292 (32,806) 11,732 77,460
Other - - - - (10,481)
Transfers 20,771,645 - - - (15,455)
Gain on sale of capital assets - 9,301 - 22,320
Total business-type activities 20,771,645 52,593 (32,806) 34,052 51,524 Total primary government 53,208,268 52,570,617 60,025,605 49,451,616 52,994,502 Changes in Net Position
Governmental activities (7,558,821) 15,237,139 19,895,406 7,990,602 11,249,122 Business-type activities 19,928,601 (116,471) (157,079) 397,048 753,096 Total primary government 12,369,780 $ 15,120,668 $ 19,738,327 $ 8,387,650 $ 12,002,218 $ Note: * In fiscal year 2017-2018 the City began reporting library services separately from General Government.

Source: City of Yorba Linda, Finance Department
Fiscal Year

City of Yorba Linda
Fund Balances of Governmental Funds
Last Ten Fiscal Years
(modified accrual basis of accounting)
-134-
2015 2016 2017 2018 2019
General Fund
Nonspendable 25,879,553 $ 25,615,978 $ 25,360,804 $ 25,134,611 $ 24,183,522 $ Committed 23,125,506 23,143,531 23,096,672 18,554,579 23,252,150 Restricted 5,352 - - - -
Assigned 3,750,035 2,810,864 6,026,646 3,198,889 2,115,847 Unassigned 2,987,075 4,694,175 3,952,237 3,936,830 4,953,048 Total General Fund 55,747,521 56,264,548 58,436,359 50,824,909 54,504,567 All Other Governmental Funds
Nonspendable 2,164 465 1,304 20,567 34,219
Restricted 78,712,066 83,854,496 87,562,146 89,319,318 86,530,414 Assigned - - - - -
Unassigned (489,090) (1,988,163) (849,737) (794,022) (179,022) Total All Other Governmental Funds 78,225,140 81,866,798 86,713,713 88,545,863 86,385,611 Total All Governmental Funds 133,972,661 $ 138,131,346 $ 145,150,072 $ 139,370,772 $ 140,890,178 $ Note: Certain classifications of 2015 fund balances have been reclassified to conform to the current year's presentation.

Specifically, in the 2015 financial statements General Fund amounts were not shown as assigned and committed as they are in 2016 and restricted amounts in other Governmental Funds were shown as assigned.

Source: City of Yorba Linda, Finance Department
Fiscal Year

City of Yorba Linda
Fund Balances of Governmental Funds
Last Ten Fiscal Years
(modified accrual basis of accounting) (continued)
-135-
2020 2021 2022 2023 2024
General Fund
Nonspendable 2,850,846 $ $ 627,888 $ 86,578 33,115 $ 82,284 $ Committed 27,742,190 31,713,494 31,849,609 26,109,298 27,118,359 Restricted - - - - -
Assigned 2,208,551 1,102,561 2,024,793 14,407,135 14,890,559 Unassigned 3,755,960 3,736,843 8,698,134 3,825,723 2,142,419 Total General Fund 36,557,547 37,180,786 42,605,651 44,428,734 44,233,621 All Other Governmental Funds
Nonspendable 4,702 4,611 - - 18,045
Restricted 68,696,921 87,730,127 85,472,395 86,500,311 83,179,514 Assigned - - - - -
Unassigned (725,130) (799,966) (330,625) (1,482,575) (5,043,699) Total All Other Governmental Funds 67,976,493 86,934,772 85,141,770 85,017,736 78,153,860 Total All Governmental Funds 104,534,040 $ 124,115,558 $ 127,747,421 $ 129,446,470 $ 122,387,481 $ Note:Certain classifications of 2015 fund balances have been reclassified to conform to the current year's presentation.

Specifically, in the 2015 financial statements General Fund amounts were not shown as assigned and committed as they are in 2016 and restricted amounts in other Governmental Funds were shown as assigned.

Source: City of Yorba Linda, Finance Department
Fiscal Year

City of Yorba Linda
Changes in Fund Balances of Governmental Funds
Last Ten Fiscal Years
(modified accrual basis of accounting)
-136-
2015 2016 2017 2018 2019
Revenues
Taxes 37,304,207 $ 39,622,621 $ 41,311,999 $ 43,517,567 $ 44,938,431 $ Licenses and permits 1,822,533 1,681,175 1,906,900 1,277,319 1,758,173 Intergovernmental 3,877,534 3,550,775 4,911,723 5,054,524 5,847,394 Charges for services 3,724,560 3,636,143 3,670,482 3,783,290 3,829,460 Investment Income 525,717 476,108 561,578 5,448,994 3,414,409 Fines and forfeitures 209,420 191,903 193,873 172,153 158,529 Contributions 2,281 851 - - -
Developer Participation 2,025,694 2,278,589 1,284,622 1,336,048 3,794,795 Gain on sale of City property - - 294,375 14,257 10,759 Miscellaneous 193,644 113,587 314,259 880,542 511,547
Total Revenues 49,685,590 51,551,752 54,449,811 61,484,694 64,263,497 Expenditures
Current:

General government 8,385,012 8,597,028 9,608,392 7,412,889 7,556,660 Public safety 9,535,298 10,111,264 10,665,634 11,601,058 11,774,157 Community development 3,178,940 3,116,057 2,932,425 9,004,086 3,027,458 Parks and recreation 5,664,224 5,603,750 6,216,676 6,098,032 6,652,263 Library - - - 3,967,009 4,523,472
Public works 10,646,686 10,719,703 11,986,129 11,583,370 11,536,226 Capital outlay 6,829,408 10,497,334 10,776,488 17,803,173 14,937,875 Debt Service:

Principal retirement - - - - -
Interest and fiscal charges - - - - -
Bond issuance costs - - - - 321,311
Pass through agreements - - - - -
Total Expenditures 44,239,568 48,645,136 52,185,744 67,469,617 60,329,422 Excess of revenues over/(under) expenditures 5,446,022 2,906,616 2,264,067 (5,984,923) 3,934,075 Other Financing Sources (Uses)
Transfers in 7,508,620 11,159,224 9,035,390 17,821,152 20,503,308 Transfers out (7,508,620) (11,710,204) (9,047,638) (17,821,152) (20,503,308) Long term debt issued - - - - 15,892,798
Proceeds from sale of capital asset - - - - -
Contributions to Successor Agency - - - - -
Contributions from Successor Agency 3,013,793 1,386,056 3,143,678 205,623 3,756,523 Total other financing sources (uses) 3,013,793 835,076 3,131,430 205,623 19,649,321 Extraordinary gain/(loss) on dissolution
of redevelopment agency (Note 17) - - - - -
Net change in fund balances 8,459,815 $ 3,741,692 $ 5,395,497 $ (5,779,300) $ 23,583,396 $ Debt service as a percentage of noncapital expenditures 0.0% 0.0% 0.0% 0.0% 0.7% Note: * In fiscal year 2017-2018 the City began reporting library services separately from General Government. In addition, debt service and related expenditures are reported in Fiscal Year

City of Yorba Linda
Changes in Fund Balances of Governmental Funds
Last Ten Fiscal Years
(modified accrual basis of accounting) (continued)
-137-
2020 2021 2022 2023 2024
Revenues
Taxes 45,995,354 $ 47,277,203 $ 51,396,226 $ 53,732,469 $ 55,402,232 $ Licenses and permits 1,758,957 1,905,891 2,502,333 2,446,906 1,733,683 Intergovernmental 7,793,872 6,441,439 9,560,743 9,243,632 7,385,411 Charges for services 3,149,392 3,178,690 4,555,316 5,145,799 5,550,776 Use of money and property 3,799,085 718,569 (1,366,833) 1,780,987 4,100,543 Fines and forfeitures 136,271 63,000 120,332 141,666 198,924 Contributions - - - - -
Developer Participation 2,916,798 448,537 1,702,646 879,360 573,332 Gain on sale of City property 3,106,643 3,363,549 - - 315,343 Miscellaneous 252,809 1,167,358 307,478 1,945,048 1,719,273 Total Revenues 68,909,181 64,564,236 68,778,241 75,315,867 76,979,517 Expenditures
Current:

General government 7,382,901 9,918,063 9,419,419 9,989,048 10,902,474 Public safety 12,451,068 12,584,332 13,134,552 13,664,873 14,134,730 Community development 4,923,127 3,355,451 3,877,107 3,979,002 4,689,165 Parks and recreation 8,447,644 6,317,469 8,010,629 8,527,887 9,249,343 Library 4,291,564 5,638,179 5,787,704 5,611,607 6,371,104 Public works 12,113,687 13,327,507 13,613,147 14,931,872 14,841,889 Capital outlay 36,668,311 20,468,213 13,032,060 16,138,073 22,587,713 Debt Service:

Principal retirement 490,000 - 8,151,000 698,195 727,915 Interest and fiscal charges 648,888 108,271 277,954 572,292 549,628 Bond issuance costs 105,052 - - - -
Pass through agreements - - - - -
Total Expenditures 87,522,242 71,717,485 75,303,572 74,112,849 84,053,961 Excess of revenues over/(under) expenditures (18,613,061) (7,153,249) (6,525,331) 1,203,018 (7,074,444) Other Financing Sources (Uses)
Transfers in 24,009,934 22,610,921 14,431,285 16,057,651 23,738,572 Transfers out (44,781,579) (22,610,921) (14,431,285) (16,057,651) (23,723,117) Long term debt issued 7,611,000 - - - -
Proceeds from sale of capital asset - - 10,157,193 14,595 - Contributions to Successor Agency - - - 481,436 -
Contributions from Successor Agency 87,345 - - - -
Total other financing sources (uses) (13,073,300) - 10,157,193 496,031 15,455 Extraordinary gain/(loss) on dissolution
of redevelopment agency (Note 17) - - - - -
Net change in fund balances (31,686,361) $ (7,153,249) $ 3,631,862 $ 1,699,049 $ (7,058,989) $ Debt service as a percentage of noncapital expenditures 2.2% 0.2% 13.5% 2.0% 2.1% Fiscal Year
Note: * In fiscal year 2017-2018 the City began reporting library services separately from General Government. In addition, debt service and related expenditures are reported in the library function on the basic financial statements.

City of Yorba Linda
Assessed Value of Estimated Actual Value of Taxable Property Last Ten Fiscal Years
-138-
Fiscal Year
Ended
June 30
2015 12,492,822,864 $ 153,579,513 $ (309,102,030) $ 12,646,402,377 $ 2016 13,334,274,219 147,399,256 (350,162,998) 13,481,673,475 2017 13,959,347,366 137,076,955 (210,599,989) 14,096,424,321 2018 14,716,674,476 148,335,423 (220,753,799) 14,865,009,899 2019 15,471,407,750 151,643,596 (211,377,405) 15,623,051,346 2020 16,112,175,947 181,515,582 (251,855,293) 16,293,691,529 2021 16,775,906,874 167,238,127 (269,590,593) 16,943,145,001 2022 17,350,569,091 175,408,871 (288,495,018) 17,525,977,962 2023 18,283,910,002 195,886,460 (293,156,599) 18,479,796,462 2024 19,255,427,531 196,829,323 (291,777,989) 19,452,256,854 (2) Total includes Nonunitary Taxable Assessed Values.

Note:

Source: HdL Coren and Cone, Orange County Assessor Combined Tax Rolls In 1978, the voters of the State of California passed Proposition 13 which limited property taxes to a total maximum rate of 1% based upon the assessed value of the property being taxed. Each year the assessed value of property may be increased by an inflation factor (limited to a maximum increase of 2%). With few exceptions, property is only reassessed at the time that it is sold to a new owner. At that point, the new assessed value is reassessed at the purchase price of the property sold. The assessed valuation data shown above represents the only data currently available with respect to the actual market value of taxable property and is subject to the limitations described above.
(1) Exemptions are netted against the individual property categories.

Secured Unsecured Exemptions (1) Value (2)
Less: Assessed
Taxable

City of Yorba Linda
Direct and Overlapping Property Tax Rates (Rate per $100 of assessed value) Last Ten Fiscal Years -139-
2015 2016 2017 2018 2019 2020 2021 2022 2023 2024
Basic Levy (1) 1.00000 1.00000 1.00000 1.00000 1.00000 1.00000 1.00000 1.00000 1.00000 1.00000Brea Olinda Unified 0.02528 0.02292 0.02298 0.02325 0.02370 0.02291 0.02489 0.02376 0.02412 0.02198Metropolitan Water District 0.00350 0.00350 0.00350 0.00350 0.00350 0.00350 0.00350 0.00350 0.00350 0.00350N. OC Community College 2002 Bond Series #2003B 0.00000 0.00000 0.00000 0.00000 0.00001 0.00000 0.00000 0.00000 0.00000 0.00000N. Orange County Community College 0.01704 0.03043 0.02885 0.02927 0.02828 0.02409 0.03198 0.02877 0.02778 0.01715Orange USD 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.02533Placentia Yorba Linda Unified 0.05822 0.05665 0.05475 0.05529 0.05261 0.04848 0.06032 0.04849 0.04641 0.04236Rancho Santiago Community College 0.02878 0.03063 0.02999 0.03013 0.02875 0.02818 0.02768 0.02652 0.02738 0.02666Total Direct & Overlapping (2) Tax Rates 1.13282 1.14413 1.14007 1.14144 1.16370 1.15004 1.16501 1.14760 1.15474 1.13698City's share of 1% Levy per Prop 13 (3) City 0.12480 0.12480 0.12480 0.10625 0.10625 0.10625 0.10625 0.10625 0.10625 0.10625Library 0.05525 0.05525 0.05525 0.05570 0.05570 0.05570 0.05570 0.05570 0.05570 0.05570 Total City Direct Rate 0.18005 0.18005 0.18005 0.16195 0.16195 0.16195 0.16195 0.16195 0.16195 0.16195Redevelopment Rate (4)Total Direct Rate (5) 0.13453 0.13468 0.13507 0.13557 0.13552 0.13575 0.13628 0.13639 0.13682 0.13704(2) Overlapping rates are those of local and county governments that apply to property owners within the City. Not all overlapping rates apply to all city property owners.(3) City's Share of 1% Levy is based on the City's share of the general fund tax rate area with the largest net taxable value within the city. ERAF general fund tax shifts may not be included in tax ratio figures.(4) Redevelopment Rate is based on the largest RDA tax rate area and only includes rate(s) from indebtedness adopted prior to 1989 per California State statue. RDA direct and overlapping rates are applied only to the incremental property values. The approval of ABX1 26 eliminated Redevelopment from the State of California for the fiscal year 2012/13 and years thereafter.(5) Total Direct Rate is the weighted average of all individual direct rates applied to by the government preparing the statistical section information and excludes revenues derived from aircraft. Beginning in 2013/14 the Total Direct Rate no longer includes revenue generv are assumed to have been resolved during 2012/13. For the purposes of this report, residual revenue is assumed to be distributed to the City in the same proportions are general fundrevenue.(1) In 1978, the voters of the State of California passed Proposition 13 which limited property taxes to a total maximum rate of 1% based upon the assessed value of the property being taxed. Each year the assessed value of property may be increased by an inflation factor (limited to a maximum increase of 2%). With few exceptions, property is only reassessed at the time that it is sold to a new owner. At that point, the new

City of Yorba Linda
Principal Property Taxpayers
Current Year and Nine Years Ago
-140-
Percent of Percent of
Total City Total City
Taxable Taxable Taxable Taxable
Assessed Assessed Assessed Assessed
Value Value Value Value
BRYANT AT YORBA LINDA $ 208,472,470 1.07% - $ 0.00%
Savi Ranch Property Holdings LLC 95,884,908 0.49% - 0.00% Savi Ranch Group LLC 47,061,369 0.24% - 0.00%
KLLB AIV LLC 42,900,000 0.22% - 0.00%
Romanov Group LLC 37,938,304 0.20% - 0.00%
YL Pines LLC 37,124,722 0.19% 31,508,047 0.25%
Yorba Linda Town Center LLC 35,181,905 0.18% - 0.00%
Eastlake Commercial 2007 LLC 28,280,358 0.15% 24,214,950 0.19% St. Joseph Heritage Healthcare 26,904,189 0.14% - 0.00% Trico-Savi Business Park LP 26,337,516 0.14% 22,384,914 0.18% RRE Yorba Linda Holdings LLC - 0.00% 64,848,584 0.51%
Savi Technology Center Props Owner - 0.00% 61,200,000 0.48% Bridgemark Corporation - 0.00% 54,494,482 0.43%
Savi Ranch 1690 Inc - 0.00% 34,656,630 0.27%
St Jude Hospital Yorba Linda - 0.00% 29,478,082 0.23%
Nobel Biocare USA LLC - 0.00% 23,319,705 0.18%
Bastachury Holding Company LP - 0.00% 21,369,106 0.17%
Top Ten Totals $ 586,085,741 3.01% $ 367,474,500 2.91%
City Totals $ 19,452,256,854 $ 12,646,402,377
Source: HdL Coren and Cone, Orange County Assessor 2014/15 and 2023/24 Tax Rolls 2024 2015

City of Yorba Linda
Property Tax Levies and Collections
Last Ten Fiscal Years
-141-
Fiscal
Year
Ended
June 30
2015 27,573,088 $ 27,075,082 $ 98.194% 195,477 $ 27,270,559 $ 98.903% 2016 27,926,587 27,285,154 97.703% 201,624 27,486,778 98.425% 2017 28,894,519 28,539,922 98.773% 170,053 28,709,974 99.361% 2018 31,244,974 30,898,210 98.890% 116,309 31,014,519 99.262% 2019 32,504,590 32,189,975 99.032% 124,953 32,314,928 99.417% 2020 33,288,749 32,965,561 99.029% 135,497 33,101,058 99.436% 2021 34,706,969 34,431,243 99.206% 236,450 34,667,693 99.887% 2022 36,437,371 35,967,667 98.711% 257,528 36,225,195 99.418% 2023 38,796,303 38,367,984 98.896% 242,798 38,610,781 99.522% 2024 40,463,528 40,101,727 99.106% 281,080 40,382,807 99.801% (1) Total amount of delinquent taxes collected in each fiscal year; information regarding levy year to which delinquent tax collections pertain is not provided by the Orange County Auditor- Controller.

Source: Orange County Auditor- Controller
Collected within the
Taxes Levied
for the Percent
Fiscal Year
Fiscal Year of Levy Collections in
Amount of Levy
Total Collections to Date
Percent
Years (1) Amount of Levy
Subsequent

City of Yorba Linda
Ratios of Outstanding Debt by Type Last Ten Fiscal Years -142-
Fiscal Year Lease Total Percentage Calendar Personal
Ended Revenue Subscription Loan Primary of Personal Debt Per Year Income Population June 30 Financings Liability Payable Government (1) Income Capita 2015 - $ - $ - $ - $ n/a n/a 2014 3,158,626,000 $ 67,055 2016 - - - - n/a n/a 2015 3,174,294,000 67,6372017 - - - - n/a n/a 2016 3,213,873,000 67,8902018 - - - - n/a n/a 2017 3,250,126,000 69,1212019 15,857,373 (2) - - 15,857,373 0.46% 230.80 2018 3,453,929,000 68,706 2020 22,914,112 (3) - - 22,914,112 0.62% 333.78 2019 3,668,872,000 68,6502021 22,463,372 - - 22,463,372 0.60% 331.09 2020 3,772,935,000 67,8462022 13,100,000 - 1,125,938 14,225,938 0.37% 211.59 2021 3,838,762,000 67,2332023 13,485,326 - 881,416 14,366,742 0.35% 214.21 2022 4,130,949,000 67,0682024 12,821,065 225,326 633,679 13,680,070 0.31% 207.00 2023 4,372,276,000 66,087 Note: (1) Details regarding the City of Yorba Linda's outstanding debt can be found in the notes to the financial Statements. (2) In December 2018, the Yorba Linda Municipal Financing Authority issued $14,645,000 of lease revenuebonds to fund a portion of the construction costs of the new Yorba Linda Public Library facility.(3) In June 2020, the Yorba Linda Municipal Financing Authority issued $7,611,000 through a privateplacement lease financing with Sterling National Bank to fund a portion of the construction costs of the newCultural Arts Center facility.

Business-type
Governmental Activities Activities

City of Yorba Linda
Ratios of General Bonded Debt Outstanding
Last Ten Fiscal Years
-143-
Fiscal Year Lease Percent of
Ended Revenue Assessed Per
June 30 Financing (2) (3) Total (1) Value (4) Capita
2015 - $ - $ - -
2016 - - - -
2017 - - - -
2018 - - - -
2019 15,857,373 15,857,373 0.10% 231
2020 22,914,112 22,914,112 0.14% 334
2021 22,463,372 22,463,372 0.13% 331
2022 13,100,000 13,100,000 0.07% 195
2023 13,485,326 13,485,326 0.07% 201
2024 12,821,065 12,821,065 0.07% 194
Note: (1) Details regarding the City of Yorba Linda's outstanding debt can be found in the notes to the financial statements.
(2) In December 2018, the Yorba Linda Municipal Financing Authority issued $14,645,000 of lease revenue bonds to fund a portion of the construction costs of the new Yorba Linda Public Library facility.
(3) In June 2020, the Yorba Linda Municipal Financing Authority issued $7,611,000 through a private placement lease financing with Sterling National Bank to fund a portion of the construction costs of the new Cultural Arts Center facility.
(4) Assessed value has been used because the actual value of taxable property is not readily available in the State of California.

Source: City of Yorba Linda Finance Department

City of Yorba Linda
Direct and Overlapping Debt
Last Ten Fiscal Years
-144-
2023-2024 Assessed Valuation: $19,454,617,154
Total Debt City's Share of
6/30/24 % Applicable (1) Debt 6/30/24
OVERLAPPING TAX AND ASSESSMENT DEBT :

Metropolitan Water District 18,210,000 $ 0.503% 91,596 $ North Orange County Joint Community College District 291,560,678 11.108% 32,386,560 Rancho Santiago Community College District 154,276,441 0.443% 683,445 Brea Unified School District 4,344,682 0.097% 4,214
Orange Unified School District 276,295,000 0.958% 2,646,906 Placentia-Yorba Linda Unified School District 197,150,879 49.242% 97,081,036 Placentia-Yorba Linda Unified School District Community Facilities District No. 1 4,020,000 100.000% 4,020,000 TOTAL OVERLAPPING TAX AND ASSESSMENT DEBT $ 136,913,757

DIRECT AND OVERLAPPING GENERAL FUND DEBT
Orange County General Fund Obligations 440,385,000 $ 2.527% 11,128,529 $ Orange County Board of Education Certificates of Participation 10,030,000 2.527% 253,458 North Orange County Regional Occupation Program Certificates of Participation 7,350,000 11.422% 839,517 Brea-Olinda Unified School District 6,615,000 0.097% 6,417 Orange Unified School District Benefit Obligations 56,260,000 0.958% 538,971 Orange Unified School District Pension Obligation Bonds 8,440,000 0.958% 80,855 Placentia-Yorba Linda Unified School District Certificates of Participation 79,900,000 49.242% 39,344,358 Subscription liability 100.000% 225,326 225,326
City of Yorba Linda General Fund Obligations 12,821,065 100.000% 12,821,065 TOTAL DIRECT AND OVERLAPPING GENERAL FUND DEBT 65, $ 238,496 OVERLAPPING TAX INCREMENT DEBT (Successor Agencies): $ 100% 17,876,503 17,876,503 $ TOTAL DIRECT DEBT $ 13,046,391
TOTAL OVERLAPPING DEBT $ 206,982,365
COMBINED TOTAL DEBT $ (2) 206,982,365
(1)
(2)
Ratios to 2023-24 Assessed Valuation
Direct Debt ($13,046,391)…....................................................................... 0.06% Total Direct and Overlapping Tax and Assessment Debt…............................. 0.70% Combined Total Debt….............................................................................. 1.13% Ratios to Redevelopment Successor Agency Incremental Valuation ($3,406,048,445):

Overlapping Tax Increment Debt 0.52%
Excludes tax and revenue anticipation notes, enterprise revenue, mortgage revenue, and non-bonded capital lease obligations.

The percentage of overlapping debt applicable to the city is estimated using taxable assessed property value. Applicable percentages were estimated by determining the portion of the overlapping district's assessed value that is within the boundaries of the city divided by the district's total taxable assessed value.

City of Yorba Linda
Direct and Overlapping Debt
Last Ten Fiscal Years (continued)
-145-
Legal Debt Margin Calculation for the Current Year
Assessed value $ 19,452,256,854
Conversion percentage 25%
Adjusted assessed value 4,863,064,214
Debt limit (15% of adjusted assessed value) 729,459,632 Debt applicable to limit -
Legal debt margin - Current Year $ 729,459,632
Fiscal
Year
2015 474,240,089 $ - $ 474,240,089 $ 0.0%
2016 505,562,755 - 505,562,755 0.0%
2017 528,615,912 - 528,615,912 0.0%
2018 692,992,367 - 692,992,367 0.0%
2019 585,864,425 - 585,864,425 0.0%
2020 611,013,432 - 611,013,432 0.0%
2021 635,367,938 - 635,367,938 0.0%
2022 657,224,174 - 657,224,174 0.0%
2023 692,992,367 - 692,992,367 0.0%
2024 729,459,632 - 729,459,632 0.0%
Source: City of Yorba Linda Finance Department
Limit to Limit
Debt as
Percentage
Margin of Limit
Debt
Debt
Applicable Debt
Legal

City of Yorba Linda
Demographic and Economic Statistics
Last Ten Fiscal Years
-146-
Personal Per Capita
Calendar Income Personal Unemployment Median % of Pop 25+ with % of Pop 25+ with Year Population (1,000s) Income Rate Age High School Degree Bachelor's Degree 2014 67,055 3,158,626 $ 47,105 $ 4.80% 41.8 95.6% 48.6% 2015 67,637 3,174,294 46,931 3.90% 41.8 95.5% 49.4%
2016 67,890 3,213,873 47,339 3.50% 42.8 95.5% 51.4%
2017 69,121 3,250,126 47,021 3.30% 42.9 95.8% 52.0%
2018 68,706 3,453,929 50,271 2.70% 43.3 95.4% 53.2%
2019 68,650 3,668,872 53,443 2.60% 43.5 95.5% 53.4%
2020 67,846 3,772,935 55,610 7.20% 44.2 95.5% 54.1%
2021 67,233 3,838,762 57,096 4.90% 43.9 95.8% 53.8%
2022 67,068 4,130,949 61,593 2.80% 44.3 95.6% 53.6%
2023 66,087 4,372,276 66,159 3.10% 44.3 96.0% 55.2%
Source: HdL Coren and Cone

City of Yorba Linda
Principal Employers
Current and Seven Years Ago
-147-
Percentage Percentage
of Total City of Total City
Employer Employees Employment Employees Employment
Costco Wholesale Corporation # 445 298 2.67% 293 4.00%
Bayshire Yorba Linda 177 1.59% - 0.00%
Nobel Biocare U S A, L L C 177 1.59% 269 3.67%
Euroline Steel Windows 153 1.37% - 0.00%
Beverage Visions, LLC 130 1.16% - 0.00%
Friends Church Yorba Linda 125 1.12% - 0.00%
Coldwell Banker 118 1.06% 118 1.61%
So CA Permanente Medical Group 108 0.97% 55 0.75%
Office Solutions Business 107 0.96% 98 1.34%
Vons Grocery Co #3069 101 0.91% 86 1.17%
Chick-Fil-A At Yorba Linda Fsr 100 0.90% - 0.00%
Jondo Ltd. 99 0.89% - 0.00%
Trader Joe's #176 91 0.82% 50 0.68%
Stator Bros Market #60 88 0.79% 70 0.96%
Sprouts Farmers Market 87 0.78% 78 1.06%
White House Catering Inc 85 0.76% 75 1.02%
Sunrise of Yorba Linda 84 0.75% 42 0.57%
In-N-Out Burgers #373 83 0.74% - 0.00%
Bristol Farms 81 0.73% - 0.00%
Target Store T-3445 72 0.65% 70 0.96%
2,364 21.18% 1,304 17.80%
Note: The City of Yorba Linda issued financial statements, but not a ACFR, prior to 2016. Data is therefore not available for this table prior to 2016.

Source: City of Yorba Linda, Finance Department
2024 2016

City of Yorba Linda
Full-Time Equivalent City Government Employees by Function Last Ten Fiscal Years
-148-
Function/Program 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 General Government
City Council 5.00 5.00 5.00 5.00 5.00 5.00 5.00 5.00 5.00 5.00 Administration 8.00 9.00 9.00 9.96 9.48 10.25 10.73 17.45 17.55 16.96 City Clerk 3.00 3.00 3.00 3.00 3.00 3.48 3.48 3.48 3.48 3.48 Finance 6.00 6.00 6.00 6.50 6.75 6.48 6.48 6.75 6.75 6.75 Community Development
Planning 6.20 6.20 6.20 6.98 6.98 6.50 6.50 6.50 6.50 6.50 Building 8.70 8.70 8.70 10.30 10.30 11.30 11.30 11.30 10.30 10.80 Community Preservation 3.25 3.25 3.25 3.20 3.20 3.20 3.20 3.20 3.20 3.10 NPDES 0.30 0.30 0.30 - - - - - - -
Public Works
Administration/Engineering 6.90 6.65 6.65 6.75 7.71 7.75 7.75 8.45 8.60 8.65 Maintenance 10.04 10.04 10.04 10.04 10.04 11.04 11.04 11.04 11.04 10.94 NPDES 1.25 1.25 1.25 1.25 1.25 1.35 1.35 1.35 1.35 1.45 Landscape Assessment Dist 3.96 3.71 3.96 3.96 3.96 5.82 5.82 6.61 7.70 7.77 Parks & Recreation
Administration 2.95 2.95 2.95 2.80 2.80 2.48 2.48 4.49 4.12 4.60 Recreation 29.91 29.91 29.91 32.51 32.51 32.95 36.94 32.98 32.98 39.50 Parks Maintenance 8.85 8.85 8.85 9.05 9.05 10.05 10.05 9.05 9.40 9.41 Facilities Maintenance 2.20 2.20 2.20 2.40 2.40 2.75 3.75 3.40 3.52 2.75 Library 31.55 31.55 31.55 31.32 31.32 31.81 33.15 33.15 35.95 35.95 Total 137.81 138.81 138.81 145.02 145.75 152.21 159.02 164.20 167.44 173.61 Source: City of Yorba Linda

City of Yorba Linda
Operating Indicators by Function
Last Ten Fiscal Years
-149-
2015 2016 2017 2018 2019 2020 2021 2022 2023 2024
Parks & Recreation
Number of participants 11,406 9,356 11,331 10,162 10,395 6,183 6,116 12,770 14,211 14,418 Number of facility rentals 1,722 1,958 1,973 1,826 1,492 902 329 3016 2836 9671 Teams in league events 227 175 148 144 137 148 145 185 164 107 Police (1)
Calls for Service 18,497 18,162 19,922 22,125 20,158 18,666 17,766 18,437 17,767 24,654 Arrests 435 458 717 442 470 902 629 632 682 620
Moving Citations 2,507 2,808 1,910 1,728 1,776 1,542 1,465 1,253 2,275 1,247 Crime reports 2,408 2,705 2,541 2,640 2,715 2,523 233 2,434 2,205 2,370 Parking citations 425 419 720 1,001 842 566 264 347 531 697 Public Works (2)
Street resurfacing (# streets) 84 173 173 182 151 139 292 135 267 149 Library
Attendance in Library (door count) 323,415 328,646 328,646 276,051 284,628 185,038 83,346 374,333 473,593 469,215 Number of items checked out 870,029 881,283 881,283 938,109 1,044,225 799,631 620,161 1,130,025 1,329,559 1,419,607 Number of programs 666 721 721 961 930 619 89 33,926 919 939 Golf Course
Number of rounds played 55,755 55,483 55,483 60,355 59,237 52,804 67,251 64,716 58,872 62,796 Source: City of Yorba Linda
Fiscal Year

City of Yorba Linda
Capital Asset Statistics by Function/Program
Last Ten Fiscal Years
-150-
2015 2016 2017 2018 2019 2020 2021 2022 2023 2024
Parks & Recreation
Municipal Parks 29 30 32 33 33 33 33 33 33 33
Gyms 2 2 2 2 2 2 2 2 2 2
Community Center 1 1 1 1 1 1 1 1 1 1
Horse Arena 1 1 1 1 1 1 1 1 1 1
Municipal Golf Course 1 1 1 1 1 1 1 1 1 1
Arts Center 1111
Museum 1 1 1 1 1 1 1 1 1 1
Library
Library Facility 1 1 1 1 1 1 1 1 1 1
Police
Stations 1 1 1 1 1 1 1 1 1 1
Public Works
Streets (centerline miles) 141.16 77.84 71.48 63.72 63.5 80.95 69.98 71.18 34.84 70.74 Street Lights n/a 5,756 6,096 6,139 6,139 6,139 6,139 6,171 6,171 6,171 Traffic Signals 61 61 64 62 64 65 65 67 67 66
Source: City of Yorba Linda, Finance Department
Fiscal Year

735 E. Carnegie Dr. Suite I 00
San Bernardino. CA 92408
909 889 0871 T
909 889 5361 F
ramscpa. net

PARTNERS
Scott W Manno. CPA. CGMA
Leena Shanbhag, CPA. MST. CGMA
Bradferd A. Welebir. CPA. MBA. CGMA
Jenny W. Liu. CPA, MST
Ga,·denya Duran, CPA, CGMA
Brianna Schultz, CPA. CGMA
Brenda L. Odle. CPA. MST (Partne, Emeritus)
Te, ry P Shea, CPA (Panner Emenws)

MANAGERS/ STAFF
Seong-Hyea Lee. CPA. MBA
Evelyn Morenlin-Barcena. CPA
Vernnica Hernandez, CPA
Laura A1v1zu. CPA
John Maldonado, CPA, MSA
Julia Rodriguez Fuentes. CPA, MSA
Dem, Hite. CPA
Jeffrey McKennan. CPA
Mornca Wysock,, CPA
Jacob Weatherb,e. CPA, MSA
Bolim Han. CPA. MAcc
Anny Gonzalez, CPA

MEMBERS
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ROGERS, ANDERSON , MALODY & SCOTT, LLP
CERTIFIED PUBLIC ACCOUNTANTS. SINCE 1948
STABILITY. ACCURACY. TRUST.
-1-
December 19, 2024
To the Honorable Mayor and Members of the City Council
City of Yorba Linda
Yorba Linda, California
We have audited the financial statements of the City of Yorba Linda (the entity) as of and for the year ended June 30, 2024, and have issued our report thereon dated December 19, 2024. Professional standards require that we advise you of the following matters relating to our audit.

Our Responsibility in Relation to the Financial Statement Audit As communicated in our engagement letter dated May 01, 2024, our responsibility, as described by professional standards, is to form and express opinions about whether the financial statements that have been prepared by management with your oversight are presented fairly, in all material respects, in accordance with accounting principles generally accepted in the United States of America. Our audit of the financial statements does not relieve you or management of your respective responsibilities.

Our responsibility, as prescribed by professional standards, is to plan and perform our audit to obtain reasonable, rather than absolute, assurance about whether the financial statements are free of material misstatement. An audit of financial statements includes consideration of the system of internal control over financial reporting as a basis for designing audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity’s internal control over financial reporting. Accordingly, as part of our audit, we considered the system of internal control of the entity solely for the purpose of determining our audit procedures and not to provide any assurance concerning such internal control.

We are also responsible for communicating significant matters related to the audit that are, in our professional judgment, relevant to your responsibilities in overseeing the financial reporting process. However, we are not required to design procedures for the purpose of identifying other matters to communicate to you.

Planned Scope and Timing of the Audit
We conducted our audit consistent with the planned scope and timing we previously communicated to you.

-2-
Compliance with All Ethics Requirements Regarding Independence The engagement team, others in our firm, and our firm have complied with all relevant ethical requirements regarding independence.

We have evaluated whether certain nonattest services performed by our firm during the audit have created a significant threat to our independence in relation to the entity. We have identified a threat to our independence (preparation of the entity’s financial statements, creating a self-review threat) that if not reduced to an acceptable level, would impair our independence. In order to reduce the threat to an acceptable level, we have applied the following safeguard:

Prior to the issuance of the entity’s financial statements, another partner or manager, independent of the engagement, will review the financial statements.

Significant Risks Identified
We have identified the possibility of the following significant risks:

Management's override of internal controls over financial reporting – Management override of internal controls is the intervention by management in handling financial information and making decisions contrary to internal control policy.

Revenue recognition – Revenue recognition is a generally accepted accounting principle that refers to the conditions under which an entity can recognize a transaction as revenue. Auditing standards indicate that recognizing revenue is a presumed fraud risk and usually classified as a significant risk in most audits.

These significant risks are presumptive in most audits and merit attention by the auditors due to the direct impact over financial reporting and internal control processes. Although identified as significant risks, we noted no matters of management override of controls or deviations from generally accepted accounting principles which caused us to modify our audit procedures or any related matters which are required to be communicated to those charged with governance due to these identified risks.

Qualitative Aspects of the Entity’s Significant Accounting Practices Significant Accounting Policies
Management has the responsibility to select and use appropriate accounting policies. A summary of the significant accounting policies adopted by the entity is included in Note 1 to the financial statements. The entity adopted GASB Statement No. 100, Accounting Changes and Error Corrections during 2024. No matters have come to our attention that would require us, under professional standards, to inform you about (1) the methods used to account for significant unusual transactions and (2) the effect of significant accounting policies in controversial or emerging areas for which there is a lack of authoritative guidance or consensus.

Significant Accounting Estimates and Related Disclosures Accounting estimates and related disclosures are an integral part of the financial statements prepared by management and are based on management’s current judgments. Those judgments are normally based on knowledge and experience about past and current events and assumptions about future events. Certain accounting estimates are particularly sensitive because of their significance to the financial statements and because of the possibility that future events affecting them may differ markedly from management’s current judgments.

-3-
The most sensitive accounting estimates affecting the entity’s financial statements are:

Management’s estimate of the net pension liability and related deferred inflows and outflows of resources are based on actuarial reports by independent actuaries. We evaluated the key factors and assumptions used to develop the estimate in determining that it is reasonable in relation to the basic financial statements taken as a whole and in relation to the applicable opinion units.

Management’s estimate of the liability for other post-employment benefits (OPEB) and related deferred inflows and outflows of resources are based on actuarial reports provided by independent actuaries. We evaluated the key factors and assumptions used to develop the estimate in determining that it is reasonable in relation to the basic financial statements taken as a whole and in relation to the applicable opinion units.

Management’s estimate of the modified approach for infrastructure assets are based on the pavement management program by independent consultant. We evaluated the key factors and assumptions used to develop the estimate in determining that it is reasonable in relation to the basic financial statements taken as a whole and in relation to the applicable opinion units.

Financial Statement Disclosures
Certain financial statement disclosures involve significant judgment and are particularly sensitive because of their significance to financial statement users.

The most sensitive disclosures affecting the entity’s financial statements relate to:

The disclosure of fair value of investments in the basic financial statements represents amounts susceptible to market fluctuations.

The disclosure of capital assets (and related accumulated depreciation) in the basic financial statements is based on historical information which could differ from actual useful lives of each capitalized item.

The disclosure of net pension liability and related deferred inflows and outflows of resources in the basic financial statements is based on actuarial assumptions. Actual future liabilities and actuarial deferred inflows and outflows may vary from disclosed estimates.

The disclosures of the other post-employment benefits (OPEB) liability and related deferred inflows and outflows of resources in the basic financial statements is based on actuarial assumptions.

Actual future liabilities and actuarial deferred inflows and outflows may vary from disclosed estimates.

The disclosure of leases and subscription liabilities, right-to-use assets, and asset amortization in the basic financial statements is based on certain terms and assumptions in the agreements which could differ from actual amounts.

Significant Difficulties Encountered during the Audit
We encountered no significant difficulties in dealing with management relating to the performance of the audit.

-4-
Uncorrected and Corrected Misstatements
For purposes of this communication, professional standards require us to accumulate all known and likely misstatements identified during the audit, other than those that we believe are trivial, and communicate them to the appropriate level of management. Further, professional standards require us to also communicate the effect of uncorrected misstatements related to prior periods on the relevant classes of transactions, account balances or disclosures, and the financial statements as a whole and each applicable opinion unit. There were no uncorrected misstatements noted.

In addition, professional standards require us to communicate to you all material, corrected misstatements that were brought to the attention of management as a result of our audit procedures. Attachment A reflects all material misstatements that we identified as a result of our audit procedures that were brought to the attention of, and corrected by, management.

Disagreements with Management
For purposes of this letter, professional standards define a disagreement with management as a matter, whether or not resolved to our satisfaction, concerning a financial accounting, reporting, or auditing matter, which could be significant to the entity’s financial statements or the auditor’s report. No such disagreements arose during the course of the audit.

Representations Requested from Management
We have requested certain written representations from management, which are included in the attached letter dated December 19, 2024.

Management’s Consultations with Other Accountants
In some cases, management may decide to consult with other accountants about auditing and accounting matters. Management informed us that, and to our knowledge, there were no consultations with other accountants regarding auditing and accounting matters.

Other Significant Matters, Findings, or Issues
In the normal course of our professional association with the entity, we generally discuss a variety of matters, including the application of accounting principles and auditing standards, significant events or transactions that occurred during the year, operating and regulatory conditions affecting the entity, and operational plans and strategies that may affect the risks of material misstatement. None of the matters discussed resulted in a condition to our retention as the entity’s auditors.

Other Information Included in Annual Reports
Pursuant to professional standards, our responsibility as auditors for other information, whether financial or nonfinancial, included in the entity’s annual reports, does not extend beyond the information identified in the audit report, and we are not required to perform any procedures to corroborate such other information.

However, in accordance with such standards, we have:

Read the transmittal letter and statistical section (or “other information”) and considered whether a material inconsistency existed between the other the information and the basic financial statements, or the other information otherwise appears to be materially misstated. Our opinions on the basic financial statements do not cover the other information, and we do not express an opinion or any form of assurance thereon

-5-
Our responsibility also includes communicating to you any information which we believe is a material misstatement of fact. Nothing came to our attention that caused us to believe that such information, or its manner of presentation, is materially inconsistent with the information, or manner of its presentation, appearing in the financial statements.

This report is intended solely for the information and use of the City Council and management of the entity and is not intended to be and should not be used by anyone other than these specified parties.

Very truly yours,
San Bernardino, California
December 19, 2024

12/19/2024
4:54 PM
Client: CIT0050 - City of Yorba Linda
Engagement: 2024 - City of Yorba Linda
Period Ending: 6/30/2024
Trial Balance: 3000.00 - Government Fund Trial Balance
Workpaper: 3700.01 - Combined Journal Entries Report
Fund Level: All
Index: All
Account Description W/P Ref Debit Credit
5600.05
10,738.00
10,738.00
10,738.00 10,738.00
Adjusting Journal Entries
Adjusting Journal Entries JE # 101
To break out Golf Course lease interest payment.
501-5010480-427800 BOND/INTEREST
501-5010480-424870 GC CART & EQUIP LOAN PYMTS
Total
1 of 1

CITY zÍYORBA LINDA

FINANCE DEPARTMENT
December 19,2024
Rogers, Anderson, Malody & Scott, LLP
735 E Carnegie Drive, Suite 100
San Bernardino, Ca 92408
This representation letter is provided in connection with your audit of the basic financial statements of the City of Yorba Linda (the entity) as of June 30, 2024, and for the year then ended, and the related notes to the financial statements, for the purpose of expressing opinions on whether the basic financial statements present fairly, in allmaterial respects, the financial position, results of operations, and cash flows, where applicable, of the various opinion units of the entity in accordance with accounting principles generally accepted for governments in the United States of America (U.S. GAAP).

Certain representations in this letter are described as being limited to matters that are material. Items are considered material, regardless of size, if they involve an omission or misstatement of accounting information such that, in the light of surrounding circumstances, 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.

We confirm that, to the best of our knowledge and belief, having made such inquiries as we considered necessary for the purpose of appropriately informing ourselves as of December 19,2024:

Financial Statements
We have fulfilled our responsibilities, as set out in the terms of the audit engagement letter dated May 1, 2024,for the preparation and fair presentation of the financial statements of the various opinion units referred to above in accordance with U.S. GAAP. o We acknowledge our responsibility for the design, implementation, and maintenance of internal control to prevent and detect fraud.
o We acknowledge our responsibility for compliance with the laws, regulations, and provisions of contracts and grant agreements.
o We have reviewed, approved, and taken responsibility for the financial statements and related notes.
e We have a process to track the status of audit findings and recommendations. o We have identified and communicated to you all previous audits, attestation engagements, and other studies related to the audit objectives and whether related recommendations have been implemented.
o The methods, data and significant assumptions used by us in making accounting estimates and their related disclosures, are appropriate to achieve recognition, measurement, or disclosure that is reasonable in the context of the applicable financial reporting framework.
o All related party relationships and transactions have been appropriately accounted for and disclosed in accordance with the requirements of U.S. GAAP. ¡ All events subsequent to the date of the financial statements and for which U.S. GAAP requires adjustment or disclosure have been adjusted or disclosed. 4845 Coso Lomo Avenue, Yorbo Lindo, CA 92BBó
714-9ó1 -7140 | www.yorbolindoco.gov
a

o We have reviewed and approved the various adjusting journal entries that were proposed by you for recording in our books and records and reflected in the financial statements. o The effects of all known actual or possible litigation and claims have been accounted for and disclosed in accordance with U.S. GAAP.
o All component units, as well as joint ventures with an equity interest, if any, are included and otherjoint ventures and related organizations are properly disclosed. o All funds and activities are properly classified.
¡ All funds that meet the quantitative criteria in GASB Statement No. 34, Basic Financial Statements-and Management's Discussion and Analysis-for State and Local Governmenls, GASB Statement No. 37, Basic Financial Statements-and Management's Discussion and Analysis-for State and Local Governments: Omnibus as amended, and GASB Statement No. 65, Itents Previously Reported cs Assets and Liabitities, for presentation as major are identified and presented as such and all other funds that are presented as major are considered important to financial statement users. o All components of net position, nonspendable fund balance, and restricted, committed, assigned, and unassigned fund balance are properly classified and, ifapplicable, approved.
o Our policy regarding whether to first apply restricted or unrestricted resources when an expense is incurred for purposes for which both restricted and unrestricted net position/fund balance are available is appropriately disclosed and net position/fund balance is properly recognized under the policy.
o All revenues within the statement of activities have been properly classified as program revenues, general revenues, contributions to term or perrnanent endowments, or contributions to permanent fund principal.
o All expenses have been properly classified in or allocated to functions and programs in the statement of activities, and allocations, if any, have been made on a reasonable basis. o All interfund and intra-entity transactions and balances have been properly classified and reported.
. Special items and extraordinary items have been properly classified and reported. o Deposit and investment risks have been properly and fully disclosed. ¡ Capital assets, including infrastructure assets, are properly capitalized,reported, and if applicable, depreciated.
o All required supplementary information is measured and presented within the prescribed guidelines.
o We have evaluated all of our lease and subscription agreements and have given you our assessment as to whether each agreement is subject to GASB Statement No. 87, Leases and GASB Statement No. 96, Subscription Based Information Technologlt Arrangements. o with regard to investments and other instruments reported at fair value:

The underlying assumptions are reasonable and they appropriately reflect management's intent and ability to carry out its stated courses of action.

The measurement methods and related assumptions used in determining fair value are appropriate in the circumstances and have been consistently applied.

The disclosures related to fair values are complete, adequate, and in accordance with U.S.

GAAP.

There are no subsequent events that require adjustments to the fair value measurements and disclosures included in the financial statements.

a With respect to preparation of the financial statements, we have performed the following:

Made all management decisions and performed all management functions; Assigned a competent individual to oversee the services; Evaluated the adequacy of the services performed;
Evaluated and accepted responsibility for the result of the service performed; and Established and maintained internal controls, a process to monitor the system of internal controls.

There have been no changes or updates to legal information disclosed to you by our attorney(s) since the date of such legal response and now.
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Information Provided
We have provided you with:

Access to all information, of which we are aware that is relevant to the preparation and fair presentation of the financial statements of the various opinion units referred to above, such as records, documentation, meeting minutes, and other matters; Additional information that you have requested from us for the purpose of the audit; and Unrestricted access to persons within the entity from whom you determined it necessary to obtain audit evidence.

A written acknowledgement of all the documents that we expect to issue that will be included in the annual report and the planned timing and method of issuance of that annual report;
A final version of the annual report (including all the documents that, together, comprise the annual report) in a timely manner prior to the date of the auditor's report.

The financial statements and any other information included in the annual report are consistent with one another, and the other information does not contain any materialmisstatements.

All information provided in electronic form are true representations of the original documents.

All transactions have been recorded in the accounting records and are reflected in the financial statements.

We have disclosed to you the results of our assessment of the risk that the financial statements may be materially misstated as a result of fraud.

We have provided to you our analysis of the entity's ability to continue as a going concern, including significant conditions and events present, and we believe that our use of the going concern basis ofaccounting is appropriate.

We have no knowledge of any fraud or suspected fraud that affects the entity and involves:

Management;
Employees who have significant roles in internal control; or Others where the fraud could have a material effect on the financial statements.

We have no knowledge of any allegations of fraud, or suspected fraud, affecting the entity's financial statements communicated by employees, former employees, vendors, regulators, or others.

We have disclosed to you all known actual or possible litigation, claims, and assessments whose effects should be considered when preparing the financial statements and we have not consulted legal counsel concerning litigation, claims, or assessments.

We have disclosed to you the identity of the entity's related parties and all the related party relationships and transactions of which we are aware.
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There have been no communications from regulatory agencies concerning noncompliance with or deficiencies in accounting, internal control, or financial reporting practices.

The entity has no plans or intentions that may materially affect the carrying value or classification of assets and liabilities.

We have disclosed to you all guarantees, whether written or oral, under which the entity is contingently liable.

We have disclosed to you all nonexchange financial guarantees, under which we are obligated and have declared liabilities and disclosed properly in accordance with GASB Statement No. 70, Accounting and Financial Reportingfor Nonexchange Financial Guarantees, for those guarantees where it is more likely than not that the entity will make a payment on any guarantee.

We have disclosed to you all significant estimates and material concentrations known to management that are required to be disclosed in accordance with GASB Statement No. 62 (GASB-62), Codification of Accounting and Financial Reporting Guidance Contained in PreNovember 30, I9B9 FASB and AICPA Pronouncemenrs. Significant estimates are estimates at the balance sheet date that could change materially within the next year. Concentrations refer to volumes of business, revenues, available sources of supply, or markets or geographic areas for which events could occur that would significantly disrupt normal fînances within the next year.

We have identified and disclosed to you the laws, regulations, and provisions of contracts and grant agreements that could have a direct and material effect on financial statement amounts, including legal and contractual provisions for reporting specific activities in separate funds.

There are no:

Violations or possible violations of laws or regulations, or provisions of contracts or grant agreements whose effects should be considered for disclosure in the financial statements or as a basis for recording a loss contingency, including applicable budget laws and regulations.

Unasserted claims or assessments that our lawyer has advised are probable of assertion and must be disclosed in accordance with GASB-62.

Other liabilities or gain or loss contingencies that are required to be accrued or disclosed by GASB-62
Continuing disclosure consent decree agreements or filings with the Securities and Exchange Commission and we have filed updates on a timely basis in accordance with the agreements (Rule 240, 1 5c2-12).

The entity has satisfactory title to all owned assets, and there are no liens or encumbrances on such assets nor has any asset or future revenue been pledged as collateral, except as disclosed to you.

We have complied with all aspects of grant agreements and other contractual agreements that would have a material effect on the financial statements in the event of noncompliance.

Use of a Specialist
We agree with the findings of specialists in evaluating the entity's net pension and net other postemployment benefit liabilities and related defened amounts and have adequately considered the qualifications of the specialist in determining the amounts and disclosures used in the financial statements and underlying accounting records. We did not give or cause any instructions to be given to specialists with respect to the values or amounts derived in an attempt to bias their work, and we are not otherwise aware of any matters that have had an impact on the independence or objectivity of the specialists.
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CITY of YORBA LINDA Page 403 of 486
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We believe that the actuarial assumptions and methods used to measure pension and other postemployment benefit liabilities and costs for financial accounting purposes are appropriate in the circumstances
Cybersecurity
¡ There have been no cybersecurity breaches or other cyber events whose effects should be considered for disclosure in the financial statements, as a basis for recording a loss contingency, or otherwise considered when preparing the financial statements.

Supplementary Information in Relation to the Financial Statements as a Whole With respect to supplementary information accompanying the financial statements:
o We acknowledge our responsibility for the presentation of the supplementary information in accordance with accounting principles generally accepted in the United States of America. ¡ We believe the supplementary information, including its form and content, is fairly presented in accordance with accounting principles generally accepted in the United States of America. o The methods of measurement or presentation have not changed from those used in the prior period.
o We believe any significant assumptions or interpretations underlying the measurement or presentation of the supplementary information, and the basis for our assumptions and interpretations, are reasonable and appropriate in the circumstances. o When the supplementary information is not presented with the audited financial statements, management will make the audited financial statements readily available to the intended users of the supplementary information no later than the date of issuance by the entity of the supplementary information and the auditor's report thereon. o We acknowledge our responsibility to include the auditor's repoft on the supplementary information in any document containing the supplementary information and that indicates the auditor reported on such supplementary information.
o We acknowledge our responsibility to present the supplementary information with the audited financial statements or, if the supplementary information will not be presented with the audited financial statements, to make the audited financial statements readily available to the intended users of the supplementary information no later than the date of issuance by the entity of the supplementary information and the auditor's report thereon.

Required Supplementary Information
With respect to the required supplementary information accompanying the financial statements:
o We acknowledge our responsibility for the presentation of the required supplementary information in accordance with U.S. GAAP.
o We believe the required supplementary information, including its form and content, is measured and fairly presented in accordance with U.S. GAAP.
o The methods of measurement or presentation have not changed from those used in the prior period.
o We believe the significant assumptions or interpretations underlying the measurement or presentation of the required supplementary information, and the basis for our assumptions and interpretations, are reasonable and appropriate in the circumstances. a

Accounting Estimates and Related l)isclosures
The significant judgments made in making the accounting estimates have taken into account all relevant information of which we are aware.

We have consistently and appropriately selected and applied methods, assumptions, and data when making accounting estimates.

The assumptions we used in making and disclosing accounting estimates appropriately reflect our intent and ability to carry out specific courses of action on behalf of the entity, when relevant to the accounting estimates and disclosures.

The disclosures related to accounting estimates, including those disclosures describing estimation uncertaint¡2, are complete and are reasonable in the context of the applicable financial reporting framework.

We have obtained and applied appropriate specialized skills and expertise in making accounting estimates.

We are not aware of any events subsequent to the date of the financial statements that require adjustment to our accounting estimates and related disclosures included in the financial statements.

Title: Finance Director / City Treasurer
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735 E. Carnegie Dr. Suite I 00
San Bernardino. CA 92408
909 889 0871 T
909 889 5361 F
ramscpa. net

PARTNERS
Scott W Manno. CPA. CGMA
Leena Shanbhag, CPA. MST. CGMA
Bradferd A. Welebir. CPA. MBA. CGMA
Jenny W. Liu. CPA, MST
Ga,·denya Duran, CPA, CGMA
Brianna Schultz, CPA. CGMA
Brenda L. Odle. CPA. MST (Partne, Emeritus)
Te, ry P Shea, CPA (Panner Emenws)

MANAGERS/ STAFF
Seong-Hyea Lee. CPA. MBA
Evelyn Morenlin-Barcena. CPA
Vernnica Hernandez, CPA
Laura A1v1zu. CPA
John Maldonado, CPA, MSA
Julia Rodriguez Fuentes. CPA, MSA
Dem, Hite. CPA
Jeffrey McKennan. CPA
Mornca Wysock,, CPA
Jacob Weatherb,e. CPA, MSA
Bolim Han. CPA. MAcc
Anny Gonzalez, CPA

MEMBERS
Amencan lnsutuce of
Certified Public Accountants
PCPS The A/CPA Alliance
(01 CPA Fi,ms
Governmental Audit
Q11C1/1ty Cenre,
Califot nia Society of
Certified Public Accountants
•
Proud Member of
AlliottGlobalAlliance~

ROGERS, ANDERSON , MALODY & SCOTT, LLP
CERTIFIED PUBLIC ACCOUNTANTS. SINCE 1948
STABILITY. ACCURACY. TRUST.
- 1 -

REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING

AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT

OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH

GOVERNMENT AUDITING STANDARDS
Independent Auditor's Report
To the Honorable Mayor and Members of the City Council
City of Yorba Linda
Yorba Linda, California
We have audited, in accordance with the auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States (Government Auditing Standards), 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 entity) as of and for the year ended June 30, 2024, and the related notes to the financial statements, which collectively comprise the entity’s basic financial statements, and have issued our report thereon dated December 19, 2024.

Report on Internal Control over Financial Reporting
In planning and performing our audit of the financial statements, we considered the entity’s internal control over financial reporting (internal control) as a basis for designing procedures that are appropriate in the circumstances for the purpose of expressing our opinions on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of the entity’s internal control. Accordingly, we do not express an opinion on the effectiveness of the entity’s internal control.

A deficiency in internal control exists when the design or operation of a control does not allow management or employees in the normal course of performing their assigned functions, to prevent, or detect and correct, misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal control, such that there is a reasonable possibility that a material misstatement of the entity’s financial statements will not be prevented, or detected and corrected, on a timely basis. A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance.

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Our consideration of internal control was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control that might be material weaknesses or significant deficiencies. Given these limitations, during our audit we did not identify any deficiencies in internal control that we consider to be material weaknesses. However, material weaknesses or significant deficiencies may exist that were not identified.

Report on Compliance and Other Matters
As part of obtaining reasonable assurance about whether the entity’s financial statements are free from material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have a direct and material effect on the financial statements. However, providing an opinion on compliance with those provisions was not an objective of our audit and, accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards.

We noted certain matters that we have reported to management of the entity in a separate letter dated December 19, 2024.

Purpose of this Report
The purpose of this report is solely to describe the scope of our testing of internal control and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the entity’s internal control or on compliance. This report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the entity’s internal control and compliance. Accordingly, this communication is not suitable for any other purpose.

San Bernardino, California
December 19, 2024

ADMINISTRATION DEPARTMENT
DATE: FEBRUARY 18, 2025
TO: HONORABLE MAYOR AND MEMBERS OF THE CITY COUNCIL
FROM: MARK A. PULONE, CITY MANAGER
PREPARED BY: ARLENE QUINTERO, PRINCIPAL RISK AND SAFETY

ANALYST
SUBJECT: DENIAL OF CLAIM FOR DAMAGES-VICKI KODA AND VINTAGE AT

STONEHAVEN

RECOMMENDATION
It is recommended that the City Council of the City of Yorba Linda deny the claims for damages filed by Vicki Koda and Vintage at Stonehaven.

BACKGROUND
Claims for damages filed against the City are reviewed and investigated by City staff and a third-party claims administrator with George Hills Company, Inc. George Hills Company specializes in claims management and risk management services. These services are provided through the City’s contract membership in the California Insurance Pool Authority.

City staff make recommendations to the Council for settlement or denial based on the investigatory findings. A claimant’s failure to provide evidence of and/or supporting documents to substantiate the claim for damages will also result in a recommendation for denial of the claim.

DISCUSSION
The following claims for damages have been recommended for denial based on the investigations by City staff and the third-party claims administrator. Further details for each claim are available upon request.

Vicki Koda
The claimant alleges that her storm drains were damaged by City tree roots at 4317 Camphor Ave. Upon review, our investigation has revealed no evidence that the roots of any tree belonging to the City of Yorba Linda caused or contributed to the alleged damage.

Additionally, a thorough inspection, including troubleshooting and excavation of the drainage area, confirmed that the drainage pipe in question is not connected to any system and has been abandoned. Based on these findings, the third-party claims administrator and City staff recommend denial of the claim.

DENIAL OF CLAIM FOR DAMAGES-VICKI KODA AND VINTAGE AT STONEHAVEN P a g e | 2
Vintage at Stonehaven
The claimant alleges that their fence sustained damage due to a falling tree branch from a City-owned tree at 5303 Stonehaven Dr. on January 8, 2025. Upon review, City records confirm that there were no prior unaddressed complaints regarding the condition of the tree, and inspections indicate that the tree was in good health and properly maintained.

Under California Government Code Section 835, a public entity is liable for damage caused by a dangerous condition of public property only if the condition was created by a public employee or if the entity had prior notice and failed to take corrective action. Branches falling are a natural occurrence influenced by weather conditions such as wind, rain, and drought, which are unforeseeable and beyond the City’s control. The third-party claims administrator and City staff recommend denying the claim.

FISCAL IMPACT
None.

ALTERNATIVES
As an alternative to staff’s recommendations for the claims, the City Council has the following options:

1. Accept liability for the claims and pay the amount specified in the claim forms.

2. Grant settlement authority up to a certain amount and direct the claims adjuster to enter into settlement negotiations with the claimants

PLANNING COMMISSION | AGENDA ITEM SUMMARY
MEETING DATE | FEBRUARY 12, 2025
Community Development Department
Planning Division
Director
Nate Farnsworth, AICP

4.1 APPROVAL OF JANUARY 15, 2025, PLANNING COMMISSION MEETING MINUTES A motion by Commissioner Pease, second by Commissioner Masterson to approve the minutes as mailed. The motion carried (3 -0-1) with the following roll call vote:

AYES: Bernstein, Masterson, Pease
NOES: None
ABSENT: Behura
Behura arrived at 6:42pm

9.1 TIME EXTENSION FOR CONDITIONAL USE PERMIT 2023-19 HUANG PROPERTY ADDRESS: 22515 ROLLING HILLS LANE
A request for a time extension to construct a 524 square-foot second story addition and expansion/modification to an existing second floor deck.

A motion by Chair Pro Tem Masterson, second by Commissioner Behura to adopt Resolution No. 5626 Time Extension for Conditional Use Permit 2024-40 Huang, subject to attached conditions of approval. The motion carried (5-0) with the following roll call vote:

AYES: Bernstein, Behura, Chavez Marquez, Goldfarb, Masterson NOES: None
ABSENT: None
Speakers in favor: None
Speakers in opposition: None

10.1 APPEAL OF ACCESSORY DWELLING UNIT 2024-30 KANE
PROPERTY ADDRESS: 3820 BLACK FOREST LANE
Pursuant to Section 18.20.880 of the Yorba Linda Municipal Code (YLMC), the administrative approval to construct an accessory dwelling unit, in accordance with Article IX of the YLMC, at 3820 Black Forest Lane (APN: 350-341-22) has been appealed to the Planning Commission for determination of adherence to the standards set forth in Section 18.20.850 of the YLMC.

Speakers in favor: One
Speakers in opposition: Eight

A motion by Chair Pro Tem Masterson, second by Commissioner Behura to approve by minute motion action, that the project application to convert an existing garage into a new 392 square-foot accessory dwelling unit on the property addressed as 3820 Black Forest Lane does conform to the standards and criteria of Sections 18.20.840 and 18.20.850 of the Yorba Linda Zoning Code. The motion carried (3-2-0) with the following roll call vote:

AYES: Bernstein, Chavez Marquez, Masterson
NOES: Behura, Goldfarb
ABSENT: None
Adjournment: The meeting adjourned at 8:26 p.m. to March 12, 2025, Planning Commission meeting at 6:30 p.m.

CITY CLERK'S OFFICE
DATE: FEBRUARY 18, 2025
TO: HONORABLE MAYOR AND MEMBERS OF THE CITY COUNCIL
FROM: MARCIA BROWN, CMC, CITY CLERK
SUBJECT: COUNCIL COMMITTEE AND AGENCY REPORTS

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

DISCUSSION
City Council members serve on a number of outside committees and agencies. Attached are updates received recently from these agencies.

ATTACHMENTS

1. Reports from City Council Organizations, Agencies and Committees

MONTHLY REPORT:

January
Monthly Year to Date (YTD) County Monthly County YTD

CONTROL
Service Requests Completed: 1 1 55 55
Mosquitoes: 1 1 32 32
Rats: 0 0 21 21
RIFA: 0 0 1 1
Number of Swimming Pools Inspected/Treated: 13 13 474 474 Hours Spent Treating/Inspecting Gutters 0 0 0 0.0
Acres of Flood Channels Treated: 0 0 0.5875 0.5875
Acres Treated for RIFA: 18 18 1,274 1,274
IT (insepction/treatment) Sites Serviced: 25 25 1,350 1,350

SURVEILLANCE
Adult Mosquitoes Collected: 0 0 0 0
Mosquito Pools (Samples) Tested: 0 0 0 0
WNV Positive Samples: 0 0 0 0
Other Positive Samples 0 0 0 0
WNV Positive Birds: 0 0 0 0

COMMUNICATIONS / OUTREACH
Outreach Events Attended: 0 0 0 0
General Presentations: 0 0 3 3
Educational Program Presentations: 0 0 8 8
Service Requests & Miscellaneous Calls Received 4 4 164 164 Fleas, Ticks, and Others Tested: - - - 0
Number of Disease Investigations: 0 0 0 0
WNV Investigations: 0 0 0 0
Dengue Investigations: 0 0 0 0
Typhus Investigations: 0 0 0 0
Other Investigations: 0 0 0 0
Undergrounds Storm Systems Treated: 0 0 522 522
Public Insect ID Completed: - - 13 13

COUNTY WIDE PROJECTS / INFORMATIONAL UPDATE
Yorba Linda
Normal Season (1.0 to 2.5)

ORANGE COUNTY MOSQUITO AND VECTOR CONTROL DISTRICT

FEBRUARY 18, 2025 CITY COUNCIL MEETING
CONSENT CALENDAR ITEM NO. 12 – COUNCIL COMMITTEE AND AGENCY

REPORTS

ADDITIONAL INFORMATION RECEIVED AFTER POSTING OF AGENDA

Transportation Corridor Agencies
For the February 13, 2025, Meeting

BOARD MEETING HIGHLIGHTS

F/ETCA BOARD OF DIRECTORS
Patricia Kelley, Chair,

MISSION VIEJO
Scott Voigts, Vice Chair

LAKE FOREST
Natalie Meeks,

ANAHEIM
Mike Frost,

DANA POINT
William Go,
IRVINE
Denis Bilodeau,
ORANGE
Anthony Beall,

RANCHO SANTA MARGARITA
John Taylor,

SAN JUAN CAPISTRANO
David Penaloza,

SANTA ANA
Ray Schnell,
TUSTIN
Janice Lim,

YORBA LINDA
Donald P. Wagner,
COUNTY OF ORANGE, 3RD DIST.

Doug Chaffee,
COUNTY OF ORANGE, 4TH DIST.

Katrina Foley,
COUNTY OF ORANGE, 5TH DIST.

Lan Zhou, Ex Officio Member,
CALTRANS DIST. 12

SJHTCA BOARD OF DIRECTORS
David Penaloza, Chair,

SANTA ANA
Stephanie Oddo, Vice Chair

LAGUNA NIGUEL
Richard Hurt,

ALISO VIEJO
John Stephens,

COSTA MESA
Mike Frost,

DANA POINT
William Go,
IRVINE
Erica Pezold,

LAGUNA HILLS
Cynthia Conners,

LAGUNA WOODS
Patricia Kelley,

MISSION VIEJO
Robyn Grant,

NEWPORT BEACH
John Taylor,

SAN JUAN CAPISTRANO
Donald P. Wagner,
COUNTY OF ORANGE, 3RD DIST.

Katrina Foley,
COUNTY OF ORANGE, 5TH DIST.

Lan Zhou, Ex Officio Member,
CALTRANS DIST. 12
73/133/241/261 TOLL ROADS

BOARDS WELCOME NEW DIRECTORS
The San Joaquin Hills Transportation Corridor Agency (SJHTCA) and Foothill/Eastern Transportation Corridor Agency (F/ETCA) Boards of Directors welcomed new members to its Boards of Directors at the February 13 Board Meeting.

William Go, City of Irvine Councilmember, now serves on the SJHTCA and F/ETCA Boards of Directors. Janice Lim, Mayor of Yorba Linda, joined the F/ETCA Board of Directors and Erica Pezold, City of Laguna Hills Councilmember, serves on the SJHTCA Board of Directors.

For more information about the Agencies’ leadership, visit TheTollRoads.com.

PACIFICA BUILDING IMPROVEMENTS
The Boards of Directors approved a contract amendment with H. Hendy Associates for continued architectural design services to further assess the needs and opportunities for updates to the Transportation Corridor Agencies (TCA) offices and customer service walk-in center located in Irvine, helping improve security and safety as well as operational and energy efficiencies. 2025-2026 STATE AND FEDERAL LEGISLATIVE PLATFORMS ADOPTED The Boards of Directors adopted the 2025-2026 State and Federal Legislative Platforms which outline TCA’s legislative priorities and serve as the Board’s policy guidelines throughout the upcoming two-year cycle.

The platforms outline TCA’s key principles and objectives while highlighting areas of focus for the Agencies, including support for national toll interoperability, protection of the Agencies’ local governance and decision making, and advancing TCA’s capital improvement projects. The platforms will be shared with key decision-makers in Sacramento and Washington, D.C. to ensure TCA’s priorities are considered in broader legislative discussions. The platforms also reflect TCA’s leadership in innovation and providing mobility solutions for the region.

SJHTCA EARLY BOND PAYDOWN
CEO Ryan Chamberlain shared news about the SJHTCA’s early bond paydown of $200 million in junior lien bond debt in January. As part of the Agencies’ Strategic Plan, the SJHTCA executed its planned early bond paydown of bond principal – bonds that were issued in 2014 and had maturity dates of 2044 and 2049 – saving the Agency approximately $203 million in future interest payments.

The SJHTCA paid off the bonds with cash reserves when the bonds were callable on January 15.

Since 2022, the early bond paydown program has decreased outstanding principal and produced additional interest savings of approximately $1.79 billion for TCA.

By 2030, the Agencies plan to pay down another $720 million of bonds early, saving an additional $603 million in interest. This future debt reduction, when combined with the prior reductions of $1.79 billion, will collectively reduce debt by $3.1 billion.

To learn more, please visit the following links:

San Joaquin Hills Transportation Corridor Agency Pays Down $200 Million in Bonds Early TCA Sound Fiscal Practice

COMMUNITY DEVELOPMENT DEPARTMENT
DATE: FEBRUARY 18, 2025
TO: HONORABLE MAYOR AND MEMBERS OF THE CITY COUNCIL
FROM: NATE FARNSWORTH, COMMUNITY DEVELOPMENT DIRECTOR
PREPARED BY: BOBBY AVINA, SENIOR COMMUNITY PRESERVATION

OFFICER
SUBJECT: PUBLIC HEARING AND ABATEMENT BY CITY FOR 4082 VALLEY VIEW AVE (APN 323-011-85 AND 323-011-86)

RECOMMENDATION
It is recommended that the City Council adopt Resolution No. 2025-5929 declaring that the lack of property maintenance, allowing dead, overgrown weeds and vegetation upon or in front of the indicated property, constitute a public nuisance and ordering abatement thereof.

BACKGROUND/DISCUSSION
Over the past five years, Community Preservation has sent more than 30 notices and seven citations regarding the lack of maintenance on the vacant parcels located at 4082 Valley View Ave (APN 323-011-85 and 323-011-86). After several notices or citations, the owner would eventually get the lots maintained. These properties receive regular complaints from neighbors in the area concerned about fire prevention. It is important to note that this property is not a part of the City’s annual weed abatement program; therefore, it is simply treated as a property maintenance issue when complaints arise.

In 2023, the property was sold to a new owner. Since the last sale, no action has been taken by the new owner to remedy the issues. Most recently, Community Preservation staff sent out a Final Notice on August 20, 2024; however, the notice was returned as undeliverable.

Unfortunately, no email or phone numbers are available. Therefore, the case was referred to the City Attorney’s Office. On November 27, 2024, a Notice from the City Attorney’s Office was sent to the address on file and posted on the property; however, the mail was again returned as undeliverable. To date, these parcels remain in violation and continue to be a public nuisance as well as a potential fire hazard.

Section 8.04.070 of the Municipal Code states: If a nuisance is not completely abated by the owner as directed within the thirty-day period, the City shall immediately cause the same to be abated by the City personnel or private contract, and the personnel or persons under contract are expressly authorized to enter upon the premises for such purposes. The owner of the premises shall be liable to the City for all costs of the abatement, including administrative costs.

PUBLIC HEARING AND ABATEMENT BY CITY FOR 4082 VALLEY VIEW AVE (APN 323-011-85 AND 323-011-86)
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Pursuant to Section 8.04.080 of the Municipal Code, “The personnel or persons who abate a nuisance pursuant to this chapter shall keep an account of the cost of abatement. The personnel or persons shall submit to the City Council for confirmation an itemized written report showing the costs. The City Council may modify the report if it is deemed necessary and shall then confirm the report by motion or resolution.” Pursuant to Sections 25845 and 38773.5 of the Government code of the state, the total cost of abatement, including all administrative costs, shall constitute a special assessment against that parcel. After the assessment is made and confirmed, it is a lien on the parcel.

The special assessment shall be collected at the same time and in the same manner as ordinary municipal taxes are collected and shall be subject to the same penalties and the same procedures and sale in case of delinquency as provided for ordinary municipal taxes.

At the February 4, 2025 City Council meeting, a resident spoke during public comments and expressed her frustration with the amount of time it has taken to obtain compliance with this specific property. She requested the City’s help in obtaining compliance and that the City review its code enforcement procedures and find ways to expedite the process. The City recently hired a new Senior Community Preservation Officer, who has already begun the process of analyzing the City’s Code Enforcement Manual to find ways to expedite the process especially when it is related to safety matters and repeat violators.

FISCAL IMPACT
Three bids to perform the abatement were requested and the lowest bid came in at $1,240.80 with Nieves Landscape, Inc. As described above, a lien will be placed on the property and will be recovered upon sale of the property.

ALTERNATIVES
The City Council may direct the City Attorney’s Office to file a Criminal Complaint and proceed through the Court process; however, this process is a much lengthier and more expensive process. It also would delay the process of property maintenance, which is the primary concern related to this property.

ATTACHMENTS

1. Exhibit A - Map

2. Exhibit B - Notices

3. Exhibit C - Photos

4. Exhibit D - Citations

Exhibit A

Exhibit C

FEBRUARY 18, 2025 CITY COUNCIL MEETING
PUBLIC HEARING ITEM NO. 13 – PUBLIC HEARING AND ABATEMENT BY CITY FOR 4082 VALLEY VIEW AVE (APN 323-011-85 AND 323-011-86)

ADDITIONAL INFORMATION RECEIVED AFTER POSTING OF AGENDA

RESOLUTION NO. 2025-5929

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF

YORBA LINDA, CALIFORNIA DECLARING THAT THE

LACK OF PROPERTY MAINTENANCE BY ALLOWING

DEAD, OVERGROWN WEEDS AND VEGETATION UPON
4082 VALLEY VIEW AVENUE DOES CONSTITUTE A

PUBLIC NUISANCE AND ORDERING ABATEMENT
THEREOF.

WHEREAS, this matter pertains to property located at 4082 Valley View Avenue, Yorba Linda (APN 323-011-85 and 323-011-86) (the “Property”); and WHEREAS, there is a lack of property maintenance, allowing dead, overgrown weeds and vegetation upon the Property; and
WHEREAS, notice related to the lack of maintenance on the vacant parcels was mailed to the property owner and given in the amount and form prescribed by law; however, such property maintenance measures were not conducted, and the Property remains a public nuisance; and
WHEREAS, a public hearing by the City Council of the City of Yorba Linda was held on February 18, 2025, at which the City Council heard and considered all evidence pertaining to the matter and objections to such abatement; and

NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF YORBA LINDA DOES FIND, DETERMINE, AND RESOLVE AS FOLLOWS:

1. The Property constitutes a nuisance. The Property requires property maintenance based on dead, decayed, diseased, overgrown or hazardous trees, weeds, and vegetation cultivated or uncultivated, which is likely to harbor rats or vermin, and constitutes an unsightly appearance and is detrimental to neighboring properties and property values and constitutes a fire hazard.

2. All nuisance conditions shall be abated by the property owner within 30 days. The work to be performed includes mowing, weeding and trimming the overgrown vegetation through the entire Property.

3. If the nuisance is not completely abated by the owner as directed, the City shall immediately cause the same to be abated by the City personnel or private contract, and such individuals are expressly authorized to enter upon the Property for such purposes. The Property owner shall be liable to the City for all costs of the abatement, including administrative costs.

RESOLUTION NO. 2025-5929
PAGE NO. 2
PASSED, APPROVED AND ADOPTED at a regular meeting of the City Council of the City of Yorba Linda on this 18th day of February 2025. __________________________

JANICE LIM, MAYOR

CITY OF YORBA LINDA
ATTEST:
______________________________

MARCIA BROWN, CITY CLERK

CITY OF YORBA LINDA
APPROVED AS TO FORM:

RUTAN & TUCKER, LLP
__________________________

CITY ATTORNEY

STATE OF CALIFORNIA )
ss.

COUNTY OF ORANGE )
I, MARCIA BROWN, City Clerk of the City of Yorba Linda, California, DO HEREBY CERTIFY that the foregoing Resolution was adopted at a regular meeting of the City Council of the City of Yorba Linda held on the 18th day of February, 2025, and was carried by the following roll call vote:

AYES: COUNCILMEMBERS:

NOES: COUNCILMEMBERS:

ABSENT: COUNCILMEMBERS:
_________________________________

MARCIA BROWN, CITY CLERK

CITY OF YORBA LINDA

CITY CLERK'S OFFICE
DATE: FEBRUARY 18, 2025
TO: HONORABLE MAYOR AND MEMBERS OF THE CITY COUNCIL
FROM: MARCIA BROWN, CMC, CITY CLERK
SUBJECT: CITY SPONSORSHIP OF 5K WALK/RUN WITH HOPE

RECOMMENDATION
It is recommended that the City Council provide direction to staff.

BACKGROUND
At the City Council meeting of February 4, 2025, City Council directed staff to bring this item back for Council discussion.

FISCAL IMPACT
Funding for the 5K Walk/Run With Hope has not been appropriated in the 2024/2025 budget.

ATTACHMENT

1. 5K Walk Run With Hope Flyer

ADMINISTRATION DEPARTMENT
DATE: FEBRUARY 18, 2025
TO: HONORABLE MAYOR AND CITY COUNCIL
FROM: MARK PULONE, CITY MANAGER
PREPARED BY: GEOFF SPENCER, PRINCIPAL MANAGEMENT

ANALYST
SUBJECT: UPDATE ON SOUTH COAST AIR QUALITY MANAGEMENT DISTRICT’S PROPOSED AMENDED RULES 1111 AND 1121 BANNING NATURAL

GAS-FIRED FURNACES AND WATER HEATERS

RECOMMENDATION
It is recommended that the City Council discuss the proposed amended rules, and at the Council’s discretion, take a position.

BACKGROUND
The South Coast Air Quality Management District (AQMD) is the regulatory agency primarily responsible for controlling emissions from stationary sources of air pollution within its jurisdiction stretching through most of southern California. The Governing Board is proposing to amend two rules aiming to reduce emissions by banning residential gas-fired furnaces (Rule 1111) and water heaters (Rule 1121) in order to transition to zero-emission appliances. The rules would apply to new equipment installed after appliances are voluntarily replaced or existing appliances break beginning in 2029.

DISCUSSION
The proposed amended rules are a significant effort of AQMD’s 2022 Air Quality Management Plan implementation which seeks to reduce nitrogen oxide (NOx) emissions by 67% over baseline levels by 2037. This is in response to the US Environmental Protection Agency’s (EPA) ozone limits of 70 parts per billion established in 2016. When NOx mixes with sunlight and heat, ozone/smog is formed and can cause negative health impacts. In a flyer, AQMD estimates these rules will prevent 4,000 premature deaths and 16,000 cases of newly onset asthma.

According to information posted by AQMD, the intended goal of these proposed amended rules is to eliminate NOx emissions from residential heating appliances that burn natural gas and transition the region to using zero-NOx emission appliances. AQMD originally planned to hold a public hearing on December 6, 2024, to adopt the proposed amended rules but postponed the hearing until May 2, 2025, to perform more public outreach.

UPDATE ON SOUTH COAST AIR QUALITY MANAGEMENT DISTRICT’S PROPOSED AMENDED RULES 1111 AND 1121 BANNING NATURAL GAS-FIRED FURNACES AND

WATER HEATERS
P a g e | 2
However, several cities and other agencies have expressed concerns about the proposed amended rules based on several factors including the high cost of transitioning from gasfired appliances to all-electric and the reliability of the electric grid to deliver enough power for the anticipated future demand. Additionally, some opponents are concerned about the potential loss of affordable multifamily housing units due to owners not being able to afford costly upgrades and being forced to sell units at market prices.

FISCAL IMPACT
None.

ALTERNATIVES
City Council’s discretion.

ATTACHMENTS

1. Draft Opposition Letter

2. AQMD PAR 1111/1121 Working Group #8 Presentation

February 19, 2025
Hon. Vanessa Delgado, Chair
South Coast Air Quality Management District Governing Board 21865 Copley Dr.

Diamond Bar, CA 91765
Dear Chair Delgado and Governing Board members -
The City of Yorba Linda has just recently been made aware of two proposed rules being advanced by SCAQMD staff for consideration by your Governing Board. On behalf of our city’s residents, business owners, organizations and city employees, we are conveying our opposition to Proposed Amended Rules 1111 and 1121 and urge you to defer consideration of these rules to allow SCAQMD Governing Board members and staff to receive additional information, data, input and dialogue from the numerous stakeholders potentially impacted by this proposed rule.

We have significant concerns regarding the scale of the mechanical, electrical, plumbing and other requirements necessary to comply with retrofits of existing commercial buildings, single family homes and multifamily residential properties, as well as the dramatic cost implications to thousands of families who call Yorba Linda home.

We believe it is highly likely that if Rules 1111 and 1121 are adopted by the Governing Board, the high costs of compliance will force the owners of older multifamily properties to sell or redevelop their properties, subsequently resulting in a dramatic reduction in the availability of affordable housing in our city and across the region.

Our City Council shares your commitment clean air and water and other quality of life benefits that draw and retain the residents and business owners who live here. However, the current versions of PAR 1111 and 1121 will deliver consequences that will lead to a variety of negative impacts, impacting jobs and increasing the cost of living in our region.

We urge the SCAQMD Governing Board to delay consideration/adoption of PAR 1111/1121 to allow District staff to better inform the millions of Southern California residents of these proposed rules and to address the many unanswered questions regarding cost, technology, and the availability of potential incentives.

Sincerely,

CITY OF YORBA LINDA
Janice Lim,
Mayor

Proposed Amended Rule 1111 –
Reduction Of NOx Emissions From Natural
Gas-Fired Furnaces
Proposed Amended Rule 1121 –
Reduction of NOx Emissions From
Residential-Type, Natural Gas-Fired Water
Heaters
Working Group Meeting #8
February 13, 2025
2:00 PM – 4:00 PM (PT)
Join Zoom Meeting:
https://scaqmd.zoom.us/j/97271436016
Meeting ID: 972 7143 6016

Agenda
Background
Concerns on
Previous
Proposals
New Concept
Go Zero Rebate
Program
Development
2

Summary of Working Group Meeting #7
Enhanced Outreach Efforts
Key Comments received from stakeholders
Updates to Cost-Effectiveness Calculations
Replacement Cost Examples
Updates to Proposed Rule Language
Go Zero Rebate Program Development
• In Working Group Meeting #7, staff presented:
3

Actions Taken Since Working Group Meeting #7
• Presented proposed rules to further promote
public awareness
• Councils of Government (Orange County/San
Bernardino)
•Industry, Manufacturing, Trade, and
Community Organizations
• Presented to Stationary Source Committee on
December 20th
• Developed proposed rule outreach materials
• Met with stakeholders for concerns and input
• Reviewed and evaluated public comments
• Considered new rule concepts
4

South Coast AQMD is the government agency responsible for air quality in the greater Southern California region
The 2022 Air Quality Management Plan (AQMP) proposes 67% reduction in NOx emission over baseline levels by 2037
• Includes three control measures that require evaluating feasibility of zero-emission technologies for space and water heating
Proposed rules for space and water heating needed to implement 2022 AQMP • Rulemaking process initiated in September 2023
• Conducted seven Working Group Meetings and a Public Workshop • Presented to the Stationary Source Committee in October and December 2024 Background
5

6 Estimated NOx Emission Reductions
• Space and water heating rules will achieve more NOx emission reductions than any of the recently amended rule for the REgional CLean Air Incentives Market (RECLAIM) sunset • Total RECLAIM reductions for all 14 landing rules combined = 13.6 tons per day 0 1 2 3 4 5 6 7 8 9 10
Misc Combustion Sources
Electricity Generating Facilities
Gas Turbines
Small Boilers and Process Heaters
Refinery Equipment
Space and Water Heating

Original Rule Concept
New Residential Structures
• Require zero-emission appliances California building code already requires zero-ready starting 2026
Existing Residential Structures
• Require replaced appliances to meet zero-NOx-emissions standard beginning in 2029 when:
• The consumer chooses to replace, or
• The equipment needs to be replaced
• Staff proposed alternative compliance options for certain situations • Emergency replacements
• Stranded asset from newer AC unit
• Multifamily buildings
• Installations in high altitude regions
7

Key Comments Overview
• Over 250 comment letters received since Public
Workshop on October 3, 2024 • ~20% letters supported the rule concept • ~70% letter opposed the rule concept, including cities and Councils of Governments
• ~10% raised concerns and provided feedback
• Key comments include: • Affordability, especially for low -income
• Lack of consumer choice if rule mandates a
complete conversion to zero-emission technologies
• Concerns about zero-emission technology readiness
• Concerns about electricity demand and grid
sustainability
• Proposed rules will impact small units in schools
and businesses
8

Applicability • Rules apply to appliances based on size (e.g., rated heat input capacity)
• Water heating rule applies to natural gas-fired units less than 75,000 Btu/hr • Most installed in single family homes with some in -unit
multifamily buildings
• Generally, tank-type water heaters of up to 75 gallons • Schools with larger water heaters are not regulated by this rule
• Space heating rule currently applies to smaller units typically installed in single-family homes
• Proposed rule is being expanded to include larger space heating units that currently are not regulated, up to 2 million Btu/hr • Could include smaller commercial units
9

Considerations to Address Concerns with Residential Appliance Rules
• Set compliance goals to allow manufacturers to sell a certain percentage of NOx emitting units (e.g. gas) and reduce percentage over time with mitigation fee • Alternative compliance option in lieu of meeting compliance date for all sales Establish a Zero-Emission Manufacturer Alternative
Compliance Option
• 20 - 30 percent of furnaces are zero-emissions*
• 20 - 30 percent of water heaters are zero-emissions** Staff used Energy Information Administration (EIA) estimated 2020 appliance use in California to establish compliance goal * https://www.eia.gov/consumption/residential/data/2020/state/pdf/State%20Space%20Heating%20Fuels.pdf ** https://www.eia.gov/consumption/residential/data/2020/state/pdf/State%20Water%20Heating.pdf 10

Potential Building Appliance Targets and Effective Dates Target
Dates* 2027-2028 2029-2032 2033-2035 2036 and after
NOx
Emitting
Units
(e.g. gas)
70% 50% 25% 10%
ZeroEmission
Units
30% 50% 75% 90%
* Could propose different target for space and water heater appliances 11

Implementation Approach
Who is Subject?
• All manufacturers who sell gas units subject to Rule 1111 and 1121 (~10 in total) • No requirements for manufacturers who only sell zero-emission appliances, not subject to rules
What is required*?
• Manufacturers submit annual reports after the end year • Report gas and zero-emission appliance sales starting February 2030 • Sales data will be used to estimate the percent sales • Pay mitigation fees for gas units
Staff meeting with each manufacturer to discuss their implementation * Considering if we should include any requirements on OEM before start of compliance period 12

Proposed Mitigation Fee
• Proposing alternative compliance option for manufacturers combined with mitigation fees • Fee will partially mitigate emission forgone from the alternative compliance option • Provide a revenue stream for Go Zero incentive program • Manufacturers previously paid $150 - $450 mitigation fee per 40 ng/J gas furnace • Proposing nominal fee to incentivize transition to zero-emission technologies without putting undue financial burden on homeowners
Mitigation fee for all gas units sold after 2027
• $100/gas furnace
• $50/gas water heater
• $500 mitigation fee for each units sold over target*
• Discounted fee if zero-emission goal exceeded
* Considering increasing fee over time
13

Estimated Emissions Reductions for Revised Concept
NOx Reductions
(tons per day) 2031 2032 2037 2054 2060
Original Proposal
(New 2026/Existing
2029)

1.4 1.9 4.2 10.0 10.0
New Concept
(Manufacturer
Alternative)

1.0 1.2 2.9 7.3 9.0
• Implementation of revised concept will result in a slower transition to zeroemission units • Slightly less emission reductions at full implementation • Potentially more incentives available in early years to support transition to zero-emission
14

How the New Rule Concept Addresses Concerns
Affordability, especially for low-income residents
• Individual decision as gas units will still be available Lack of consumer choice
• Homeowners will have a choice to purchase gas unit or zero-emission unit Concerns about zero-emission technology readiness
• Slower transition to zero-emission allows more technology development Concerns about electricity demand and grid sustainability • Slower transition will slow demand increase and time to meet future demand 15

Other Benefits to New Proposed Rule Concept Addresses
Concerns
Simplifies the proposed rules,
removes other alternative
compliance options
•Original concept put more
responsibility on the installer
• Request delays for
construction
•Notify for emergency
replacements
Mitigation fee will help fund
Go Zero
• Provides funding source
• Longer life of the program
• Focus on low-income
residents
16

Go Zero Rebate
Program
Development

South Coast AQMD Go Zero Pilot Incentive Program
Incentives are critical to an equitable transition
to zero-emission appliances
• Heat pump rebates for space and water heating
• $21 million funding for the pilot phase
• 75% of funding allocated to overburdened
communities
• Higher rebates for overburdened communities
• Potentially future phases to implement lessons
learned
• Potentially fivefold increase in future funding
The pilot program will include:

Program launch anticipated early 2025
Single Family
$9 million
Installer Training
$1 million
Outreach
and Application Assistance
$1 million
Small Business
$5 million
Multifamily
$5 million
18 Page 479 of 486
Rebate Program Incentives
Single Family Resident
Rebate:
$1,000 - $3,000
per unit*
Multi-Family Resident
Rebate:
$1,000 - $4,000
per unit, up to
$300,000 cap*
Small Business Rebate:
$4,000 per unit
* Higher rebates for overburdened communities
South Coast AQMD Go Zero Pilot Incentive Program
19 Page 480 of 486
Training will familiarize
installers with plumbing,
HVAC, and electrical work
needed to install heat pumps
Contractor selected based on
prior experience and training
proposal to maximize
installer benefits
Installer Training
Outreach to overburdened
communities to provide
application assistance and
stack other incentives
Contractor will disburse
funding to reach the fourcounty jurisdiction
Outreach and Application Assistance
South Coast AQMD Go Zero Pilot Incentive Program
20 Page 481 of 486
Next Steps

Next Steps
February 21, 2025
Update Stationary Source Committee with New Concept
March 2025
Release revised preliminary rule language and conduct
more meetings
April 1, 2025
Release draft PAR 1111/1121 and draft supporting
documents
May 2, 2025 (subject to change)
Public Hearing
22

▪ To receive newsletter updates via email for
notifications regarding Go Zero, 1111 and 1121
rule development, or other forthcoming building
appliances rules, please subscribe by checking
the Go Zero, Rule 1111, Rule 1121, or Building
Appliances check boxes located under Rule
Updates:
http://www.aqmd.gov/sign-up
▪ Visit our newly redesigned Residential Building
Appliance Clearinghouse Webpage:
https://www.aqmd.gov/home/rules-
compliance/residential-and-commercial-building-
appliances
Sign Up for Notifications
23

Staff Contact
Jen Vinh AQ Specialist [email protected] 909.396.2148
Emily Yen AQ Specialist [email protected]
Yanrong ZhuProgram [email protected] Heather Farr Planning and Rules Manager [email protected] Michael Krause Assistant DEO [email protected] 24

CITY COUNCIL MEETING

AGENDA SCHEDULING REQUEST FORM
TO: CITY MANAGER
FROM: Councilman Shivinder Singh
FOR (DATE OF COUNCIL MEETING): February 18, 2025
“OTHER BUSINESS” ITEM TO BE AGENDIZED:

TITLE OF REPORT/ ITEM: “Discussion of the City’s preparedness relative to Fire Hazards and related events”.

ADDITIONAL INFORMATION: ”Wanting to discuss city’s current level of preparedness, events, and projects that are on horizon related to fire and emergency safety”.

CC: MAYOR & CITY COUNCIL

CITY CLERK