Yucaipa City Council
April 28, 2025

CITY OF
Jon Thorp, Mayor
Chris Venable, Mayor Pro Tem
Justin Beaver, Councilmember
Bob Miller, Councilmember
Judy A. Woolsey, Councilmember
Jennifer Crawford, Interim City Manager
Steven Pacifico, City Attorney
Ana V. Sauseda, City Clerk
AGENDA
City Council
Successor Agency • Housing Authority
April 28, 2025
City Hall - City Council Chambers
34272 Yucaipa Blvd., Yucaipa, California
The City Council serves as the Board for the Yucaipa Successor Agency and Commission for the Yucaipa Housing Authority.

Public Comment will be called at the time and place noted on the Agenda below for the general public to address the City Council, Successor Agency and Housing Authority. Please complete a speaker's form and return it to the City Clerk prior to the beginning of the meeting. Public Comment will be conducted in accordance with the Rules of Procedure adopted pursuant to Resolution No. 2023-07. There is a three -minute time limit for speaking and time may not be ceded to another speaker.

Public Comment Via Mail or Email
Items must be submitted no later than three (3) business hours prior to the meeting at which the commenter seeks to provide comment. Public comment may be submitted via U.S. Mail to the City Clerk at 34272 Yucaipa Blvd., Yucaipa, CA 92399 or via email to publiccomment(d),yucaipa.gov. All mail and email correspondence will be archived, distributed to City Council, and retained as part of the public record; however, submissions will not be read out loud during the meeting. The subject line should specify "Public Comment" and include the date of the meeting.

Written public comment submitted on non -agenda items and on specific agenda items will be made available to the public pursuant to the City of Yucaipa policy regarding the distribution of written public comments at City Council and Commission meetings, which may be accessed on the City's website at hgps://yucaipa.gov/agendas-minutes/. Individuals should be aware that comments provided, including personal information, may be disclosable pursuant to the California Public Records Act.
04/28/2025 City Council Agenda 1

Live stream/recording of City Council meetings:

Members of the public may watch city council meetings live at: baps://yucaipa.gov/live.

Possible Live Stream Disruptions:

While the City of Yucaipa strives for uninterrupted streaming, technical issues may occasionally occur. We ask for your understanding and patience should there be any disruptions during the live broadcast. We will work diligently to resolve any issues promptly, however, please be advised that the City Council meeting may continue in person while such issues are resolved. Every attempt will be made for the meeting to be recorded and made available for viewing after its conclusion.

CLOSED SESSION — 4:30 PM
A. CONFERENCE WITH LEGAL COUNSEL — EXISTING LITIGATION
Government Code Section 54956.9(d)(1)
Yucaipa Preservation Society v. City of Yucaipa, et al. San Bernardino Superior Court Case No. CIVSB2308052
B. CONFERENCE WITH LABOR NEGOTIATORS — Pursuant to Government Code Section 54957.6
Agency Designated Representative: Interim City Manager
Represented Employees: Yucaipa City Employees Association & Unrepresented Management, Supervisory and Confidential Employees
C. PUBLIC EMPLOYEE APPOINTMENT (PROCESS DISCUSSION)
Pursuant to Section 54957
Title: City Manager
OPEN SESSION — 6:00 PM

CALL TO ORDER

INVOCATION

PLEDGE OF ALLEGIANCE

ROLL CALL

CLOSED SESSION REPORT

CHANGES TO THE AGENDA

PUBLIC SAFETY UPDATE
• Police
• Fire
• Code Enforcement
04/28/2025 City Council Agenda

PUBLIC COMMENT
LIMIT 3 MINUTES

CITY COUNCIL CONFLICT OF INTEREST DISCLOSURE
In compliance with the Political Reform Act, Levine Act, and under Common Law, this agenda item provides an opportunityfor City Council members to disclose any potential conflicts of interest related to any other item on the agenda. The purpose of this disclosure is to ensure transparency and maintain public trust in the Council's decision -making process.

CONSENT AGENDA
The following Consent Agenda items are expected to be routine and non -controversial.

Council will act upon them, at one time, without discussion. Any Councilmember or staff member may request removal of an item from the Consent Agenda for discussion.

Members of the City Council also sit as the Board for the Successor Agency and Commission for the Housing Authority and may act on the consent calendar for those bodies as part of a single motion with the City Council consent calendar.

1. SUBJECT: APPROVE THE CITY COUNCIL/SUCCESSOR AGENCY/HOUSING AUTHORITY MINUTES OF APRIL 14, 2025
RECOMMENDATION: That the City Council approve the City Council/Successor Agency/Housing Authority minutes of April 14, 2025.

2. SUBJECT: MONTHLY REPORT ON YUCAIPA APP USAGE — MARCH 2O25 RECOMMENDATION: That the City Council receive and file a report of the user activity on the Yucaipa App for the month of March, 2025.

3. SUBJECT: DRAFT FY2025/2026 PAVEMENT MANAGEMENT PROGRAM RECOMMENDATION: That the City Council:

1. Review and approve the Draft FY2025/2026 Pavement Management Program; and

2. Approve the recommended pavement maintenance and rehabilitation projects for FY2025/2026.

4. SUBJECT: APPROVAL OF THE CITY OF YUCAIPA DATE STAMPING POLICY RECOMMENDATION: That the City Council approve and adopt the Date Stamping Policy.

5. SUBJECT: APPROVAL OF A LEGAL SERVICES AGREEMENT WITH COLE

HUBER LLP
RECOMMENDATION: That the City Council authorize the Interim City Manager to execute the Legal Services Agreement with Cole Huber LLP. 04/28/2025 City Council Agenda

6. SUBJECT: APPROVAL OF EMPLOYMENT AGREEMENT FOR INTERIM CITY

MANAGER
RECOMMENDATION: That the City Council approve the Employment Agreement with Jennifer Crawford for the position of Interim City Manager, effective retroactively to April 1, 2025.

DISCUSSION ITEMS

7. SUBJECT: FIRE DEPARTMENT ENGINE REPLACEMENT
RECOMMENDATION: That the City Council:

Review options and provide direction on the procurement of two (2) new KME Severe Service Pumper Fire Engines; and

2. If the prepay option is selected, approve a FY25 budget adjustment and a change order to the existing Fire Apparatus Solutions purchase order in the amount of $2,150,580; and Authorize the Mayor to execute any necessary agreements to carryout Council direction.

8. SUBJECT: JUNE 30, 2024 ANNUAL COMPREHENSIVE FINANCIAL REPORT &

ALTERNATIVE COMPLIANCE EXAMINATION ENGAGEMENT
RECOMMENDATION: That the City Council receive and file the June 30, 2024 Annual Comprehensive Financial Report & Alternative Compliance Examination Engagement.

STUDY SESSION

9. SUBJECT: 24-044/GPA/SPA: DIRECTION REGARDING FREEWAY CORRIDOR

SPECIFIC PLAN UPDATE
RECOMMENDATION: That the City Council conduct a study session and:

1. Provide policy direction to staff on the preferred option for the Freeway Corridor Specific Plan (FCSP) Update based on the analysis and community feedback presented in this report.

2. If the Council selects either Option 2 or Option 3, authorize the Interim City Manager to execute an amendment to the existing Professional Services Agreement with Placeworks to update the Subsequent Environmental Impact Report (SEIR) in accordance with CEQA requirements, in an amount not to exceed $50,000.

3. If the Council selects Option 4, direct staff to return to Council with a proposal for initiating a new FCSP Update, along with a proposed budget for the FY 25/26 Budget that includes an amendment to the Agreement with Placeworks for the preparation of a new SEIR, in an amount not to exceed $1,001,500 plus a 10% contingency for a total amount of $1,101,650.
04/28/2025 City Council Agenda

COUNCILMEMBER COMMENTS/REPORTS

ANNOUNCEMENTS

ADJOURNMENT
04/28/2025 City Council Agenda C

Notice Regarding Americans with Disability Act
The City of Yucaipa complies with the Americans with Disabilities Act of 1990. If you need special assistance to participate in this meeting, please call the City Clerk's Department at (909) 797-2489, during normal business hours, at least 48-hours prior to the meeting.

Notification 48 hours prior to the meeting will enable the city to make reasonable accommodations to ensure accessibility to this meeting.

CEQA STATEMENT:

Unless stated otherwise on the agenda, every item on the agenda is exempt from CEQA guidelines sections 15060(c), 15061(b)(3), 15273, 15378, 15301, 15323 and/or Public Resource Code Section 21065.

Pursuant to Government Code Section 54957.5, any disclosable public records related to an open session item on a regular meeting agenda and distributed by the City of Yucaipa to all or a majority of the City Council, less than 72 hours prior to that meeting, are available for public inspection at Yucaipa City Hall, 34272 Yucaipa Boulevard, Yucaipa, CA 92399, during normal business hours.

DISCLOSURE OF CAMPAIGN CONTRIBUTIONS
(Levine Act — Government Code section 84308)
Pursuant to Government Code section 84308, members of the City Council and Planning Commission are disqualified and not able to participate in any agenda item involving contracts (other than competitively bid contracts, labor contracts, or personal employment contracts with City employees), franchises, discretionary land use permits and other entitlements if the Councilmember or Planning Commissioner received more than $500 in campaign contributions from the applicant or contractor, an agent of the applicant or contractor, or any financially interested participant who actively supports or opposes the City's decision on the agenda item since January 1, 2025. Any applicants, contractors or their agents who have made, campaign contributions totaling more than $500 to a City Councilmember or Planning Commissioner member since January 1, 2025, are required to disclose that fact for the official record of the subject agenda item and any such City Councilmember or Planning Commissioner shall not make, participate in making, or in any way attempt to use their official position to influence the subject agenda item. Disclosures must include the amount of the campaign contribution and identify the recipient City Councilmember or Planning Commissioner and may be made either in writing to the City Clerk prior to the subject hearing or by verbal disclosure at the time of the hearing.
04/28/2025 City Council Agenda L

NOTICE REGARDING CHALLENGES TO DECISIONS
Pursuant to all applicable laws and regulations, if you would like to challenge the decision of the City Council on an item appearing on this Agenda, you may be limited to raising only those issues you or someone else raised at the public hearing(s) described in this Agenda, or in written correspondence delivered to the City at, or prior to, the public hearing.

AFFIDAVIT OF POSTING
State of California }
County of San Bernardino } ss.

City of Yucaipa }
I, Ana V. Sauseda, City Clerk of the City of Yucaipa, California, do hereby declare that the foregoing agenda was posted on 04/24/2025, at least seventy-two (72) hours prior to the meeting per Government Code 54954.2, at the following locations:

Yucaipa City Hall, 34272 Yucaipa Boulevard, Yucaipa, California City of Yucaipa website www.ygcaipa.gov
Ana V. Sauseda, MMC
City Clerk
04/28/2025 City Council Agenda

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04/28/2025 City Council Agenda 14

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CALLS FOR SERVICE
DECREASED 1 % SINCE FEBRUARY
CALLS FOR SERVICE INCREASED 8% SINCE
MARCH 2024
F

Yucaipa Take a Hike
Challengers Baseball
Community Services Narcan Training

Women's
Empowerment
Fire Camp
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Commercial Vehicle Fire

Grant
Submittals
• El Dorado HMPG Grant Submittal
• San Manuel Cares Grant

CODE ENFORCEMENT

STATISTICS
MARCH 2O25

CODE CASES
• March
• 40 new cases submitted
• 8 resolved by the end of the month
• Top Cases
• Unpermitted Construction
• Unpermitted Land Use
• Trash & Debris
• Storage in Front Yard Set Back Area
• Expired Permits

INSPECTION

ACTIVITY
• March
• 136 inspections
• 111 cases closed out
• $1,453.00 received in citation fees
• Mobile Home Parks
• 5 cases opened
• 2 comprehensive re -inspections
• Poultry Ranches
• 2 inspections
• No violations
• Notable Element
• Four (4) properties were approved for
the Fine Forgiveness Program.

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Item No. 1

AGENDA REPORT
DATE: April 28, 2025
TO: Honorable Mayor and City Council
FROM: Ana V. Sauseda, Director of General Services/City Clerk 4kl ' SUBJECT: Approve the City Council/Successor Agency/Housing Authority Minutes of April 14, 2025
RECOMMENDATION:

That the City Council approve the City Council/Successor Agency/Housing Authority Minutes of April 14, 2025.

Attachment(s):

1. Regular Meeting Minutes — 04/14/2025
Approved by:
04/28/2025 City Council Agenda 26

ATTACHMENT 1
04/28/2025 City Council Agenda 27

City of Yucaipa
City Council/Successor Agency/Housing Authority Minutes Regular Meeting of April 14, 2025
City Hall Council Chambers
34272 Yucaipa Blvd., Yucaipa, CA 92399
CLOSED SESSION — 4:30 PM

CALL TO ORDER
Mayor Thorp called the Closed Session meeting to order at 4:31 p.m.

CITY COUNCIL ROLL CALL
PRESENT: Jon Thorp, Mayor
Chris Venable, Mayor Pro Tern
Justin Beaver, Councilmember (Arrived Late)
Bob Miller, Councilmember
Judy Woolsey, Councilmember
ABSENT: None

PUBLIC COMMENT
None.

CLOSED SESSION — 4:30 PM
A. PUBLIC EMPLOYEE APPOINTMENT
Pursuant to Section 54957
Title: City Attorney
B. PUBLIC EMPLOYEE APPOINTMENT
Pursuant to Section 54957
Title: Interim City Manager
C. CONFERENCE WITH LEGAL COUNSEL - ANTICIPATED LITIGATION Pursuant to Government Code Section 54956.9: Significant Exposure to Litigation (1) case D. CONFERENCE WITH LEGAL COUNSEL - EXISTING LITIGATION (Paragraph (1) of subdivision (d) of Section 54956.9)
Wang, et al. v. City of Yucaipa, et al. San Bernardino Superior Court Case No. CIVSB 2415976
The City Council entered Closed Session at 4:31 p.m.

City Council Minutes
Page I of 10
04/28/2025 City Council Agenda

OPEN SESSION — 6:00 PM

CALL TO ORDER
Mayor Thorp called to order the Regular Meeting of the City Council/Successor Agency/Housing Authority at 6:00 p.m.

INVOCATION
The invocation was led by Pastor Tom Villalobos of Oak Valley Church.

PLEDGE OF ALLEGIANCE
Pledge of Allegiance was led by Captain Mike Walker.

CITY COUNCIL ROLL CALL
PRESENT: Jon Thorp, Mayor
Chris Venable, Mayor Pro Tern
Justin Beaver, Councilmember
Bob Miller, Councilmember
Judy Woolsey, Councilmember
ABSENT: None
STAFF
PRESENT: Jennifer Crawford, Acting City Manager
Steven Pacifico, City Attorney
Ana Sauseda, Director of General Services/City Clerk

CLOSED SESSION REPORT
City Attorney Steven Pacifico announced that Jennifer Crawford was appointed the Interim City Manager by a vote of 5-0.

Interim City Manager Crawford announced that Cole Huber, LLP was selected to provide City Attorney services for the City of Yucaipa by a vote of 5-0.

CHANGES TO THE AGENDA
There were no changes.

City Council Minutes

04/28/2025 City Council Agenda
29 SPECIAL PRESENTATION
YAPS Dog of the Month was presented by Executive Director Jennifer Hurlbut.

Proclamation declaring April Child Abuse Prevention Month was read by Mayor Thorp and will be mailed to the County.

Proclamation declaring April DMV Donate Life Month was read by Councilmember Beaver and presented to OneLegacy Ambassador Katryn Mantz.

Reserve Firefighter Program was presented by Chief Malinowski.

PUBLIC COMMENT
The following members of the public spoke:
• Jay Freyder
• Kathy Sellers

CITY COUNCIL CONFLICT OF INTEREST DISCLOSURE
Mayor Thorp asked if there were any conflicts to disclose. There were no items disclosed.

CONSENT AGENDA

1. SUBJECT: APPROVE THE CITY COUNCIL/SUCCESSOR AGENCY/HOUSING AUTHORITY MINUTES OF MARCH 24, 2025
RECOMMENDATION: That the City Council approve the City Council/Successor Agency/Housing Authority minutes of March 24, 2025.

2. SUBJECT: MONTHLY TREASURER'S REPORT FEBRUARY 2025
RECOMMENDATION: That the City Council receive and file the Monthly Treasurer's Report for February 2025.

3. SUBJECT: APPROVE PURCHASE OF VERKADA CAMERAS
RECOMMENDATION: That the City Council approve and authorize the purchase of Verkada cameras, licenses and installation hardware from CDWG in the amount of $87,267.

City Council Minutes

04/28/2025 City Council Agenda
30 4. SUBJECT: AWARD OF CONTRACTS — FY24/25 PAVEMENT REHABILITATION PROGRAM, AC BERM PROGRAM AND PATCHING PROGRAM — PROJECT NO. 11227, AND FY24/25 MICROSURFACE PROGRAM AND CRACK SEAL PROGRAM —PROJECT NO. 11233, AND APPROVAL OF INFRASTRUCTURE CONSTRUCTION

AND COORDINATION AGREEMENT WITH THE YUCAIPA VALLEY WATER

DISTRICT
RECOMMENDATION: That the City Council:

Authorize the Acting City Manager to execute a contract, and the Acting City Manager or their designee to administer the terms of the contract to the lowest responsive bidder, Matich Corporation of Highland, CA, in the amount of $2,069,922 for the FY24/25 Pavement Rehabilitation Program, AC Berm Program and Patching Program — Project No. 11227; and

2. Approve the amounts of $200,000 for construction contract contingency and $50,000 for construction contract administration, staff time, and inspection, for a total construction budget in the amount of $2,319,922; and

3. Authorize the Acting City Manager to execute a contract, and the Acting City Manager or their designee to administer the terms of the contract to the lowest responsive bidder, Pavement Coatings Co. of Jurupa Valley, CA, in the amount of $209,511 for the FY24/25 Microsurface Program and Crack Seal Program — Project No. 11233; and

4. Approve the amounts of $20,000 for construction contract contingency and $10,000 for construction contract administration, staff time, and inspection, for a total construction budget in the amount of $239,511; and

5. Authorize the Acting City Manager or their designee to administer the distribution of the contract contingencies; and

6. Approve the plans and specifications prepared for these two contracts (Project No's. 11227 & 11233); and

7. Approve and authorize the Acting City Manager to execute an Infrastructure Construction and Coordination Agreement with the Yucaipa Valley Water District in the amount of $57,714 for the pavement rehabilitation road improvement project on Crestview Drive, Crestview Court and Sutter Avenue; and

8. Amend the FY25 Capital Improvement Program by adding the amount of $57,714 in funding from the Yucaipa Valley Water District; and

9. Adopt Resolution No. 2025-07, adopting the revised Measure I Five -Year Capital Improvement Plan for FY2024/2025 through FY2028/2029.

City Council Minutes

04/28/2025 City Council Agenda
31 5. SUBJECT: AWARD OF CONTRACT — FY24/25 STRIPING PROGRAM — PROJECT NO. 11229
RECOMMENDATION: That the City Council:

Award and authorize the Acting City Manager to execute a contract, and the Acting City Manager or their designee administer the terms of the contract to the lowest responsive bidder, Cal Stripe Inc. of Colton, CA, in the amount of $55,772 for the FY24/25 Striping Program — Project No. 11229 (Project); and

2. Approve the amounts of $8,350 for construction contract contingency and the amount of $4,000 for construction contract administration, staff time, and inspection, for a total construction budget in the amount of $68,122; and

3. Authorize the Acting City Manager or their designee to administer the distribution of the contract contingency; and

4. Approve the plans and specifications prepared for the Project.

6. SUBJECT: ACCEPTANCE OF CONTRACT WORK — FY 23/24 PAVEMENT REHABILITATION PROGRAM AND PATCHING PROGRAM — PROJECT NO. 11219 RECOMMENDATION: That the City Council:

1. Accept the contract work completed by Matich Corporation in the amount of $1,869,046 for the FY23/24 Pavement Rehabilitation Program and Patching Program —Project No. 11219 (Project); and

2. Authorize the recordation of the Notice of Completion for the Project; and

3. Accept the as -built documents for the Project.

7. SUBJECT: ACCEPTANCE OF CONTRACT WORK — TRAFFIC SIGNAL AT OAK GLEN RD AND COLORADO STREET PROJECT — PROJECT NO. 10981-3 RECOMMENDATION: That the City Council:

1. Accept the contract work completed by Belco Elecnor in the amount of $319,856 for the Traffic Signal at Oak Glen Rd and Colorado Project — Project No. 10981-3 (Project); and

2. Authorize the recordation of the Notice of Completion for the Project; and

3. Accept the as -built plans for the Project.

City Council Minutes

04/28/2025 City Council Agenda
32 8. SUBJECT: OPPOSE SB 79 (WIENER) TRANSIT -ORIENTED DEVELOPMENT RECOMMENDATION: That the City Council oppose SB 79 and authorize the Mayor to issue a letter in opposition.

9. SUBJECT: CITY OF YUCAIPA FOURTH OF JULY FIREWORKS SHOW RECOMMENDATION: That the City Council:

1. Authorize the Acting City Manager to execute a contract with Pyro Spectaculars, Inc. in the amount of $45,145, to produce a Firework Show; and

2. Amend the FY25 Community Services General Fund Budget by appropriating an additional $50,000 for the procurement of fireworks, restrooms and supplies, and $40,000 in sponsorship and parking revenue for the 2025 41h of July event; and

3. Approve the closure of Chapman Heights Road west of 101h Street and east of 1 P Street, and the closure of Gold Mountain Road north of Chapman Heights Road from 6:00 p.m. until 10:00 p.m. on July 4, 2025.

10. SUBJECT: PURCHASE ORDER CHANGE ORDER FOR BRYANT GLEN FIELD

LIGHTING REPLACEMENT
RECOMMENDATION: authorize staff to increase the purchase order with Southern California West Coast Electric Inc. from $24,000 up to $60,000 for the expanded purchase of field lighting lights and installation services at Bryant Glen Park.

ACTION: MOTION BY COUNCILMEMBER BEAVER, SECOND BY
COUNCILMEMBER MILLER, CARRIED 5-0, TO APPROVE CONSENT
AGENDA ITEM NOS. 1 THROUGH 10.

DISCUSSION ITEMS

11. SUBJECT: CONSTRUCTION UPDATE - COUNTY LINE ROAD CORRIDOR

IMPROVEMENT PROJECT
RECOMMENDATION: That the City Council receive an update regarding the construction of the County Line Road Corridor Improvement Project.

DISCUSSION: Director of Development Services/City Engineer Preciado presented the Agenda Report.

The following member of the public spoke:
• George Sardeson
City Council Minutes

04/28/2025 City Council Agenda
33 THERE WAS NO ACTION ON THIS ITEM AS IT WAS A RECEIVE AND FILE ONLY.

12. SUBJECT: REJECT BIDS - UPPER WILDWOOD CREEK BASIN 4 PROJECT - PROJECT NO. 11021
RECOMMENDATION: That the City Council:

1. Reject all bids for the Upper Wildwood Creek Basin 4 Project- Project No. 11021 (Project); and

2. Direct staff to return to Council with funding options, an analysis of the Project's viability, and the Project's alignment with the 2025 City Council goals.

DISCUSSION: Assistant City Engineer Kern presented the Agenda Report.

After Council discussion, the following Motion was made:

ACTION: MOTION BY COUNCILMEMBER WOOLSEY, SECOND BY
COUNCILMEMBER BEAVER, CARRIED 5-0, TO APPROVE STAFF'S
RECOMMENDATION.

13. SUBJECT: CAL FIRE LOCAL RESPONSIBILITY AREA FIRE HAZARD SEVERITY

ZONE UPDATE
RECOMMENDATION: That the City Council receive and file an update to the CAL FIRE Local Responsibility Area (LRA) Fire Hazard Severity Zones (FHSZ) affecting the City of Yucaipa and surrounding jurisdictions.

DISCUSSION: Chief Malinowski presented the Agenda Report.

THERE WAS NO ACTION ON THIS ITEM AS IT WAS A RECEIVE AND FILE ONLY.

14. SUBJECT: STRATEGIC PLAN - ALTERNATIVE OPTIONS AND REQUEST FOR

DIRECTION
RECOMMENDATION: That the City Council:

1. Provide direction on how to proceed with developing the City's strategic plan; and

2. Consider expanding the role of the Measure S Citizen Oversight Committee to support this effort.

DISCUSSION: Director of Finance White presented the Agenda Report.

City Council Minutes

04/28/2025 City Council Agenda
34 The following members of the public spoke:
• Donna Snodgrass
• Mary Ruhter
• Melony Martindale
After Council discussion, the following Motion was made:

ACTION: MOTION BY COUNCILMEMBER MILLER, SECOND BY
COUNCILMEMBER BEAVER, CARRIED 3-2, (COUNCILMEMBER WOOLSEY

AND MAYOR PRO TEM VENABLE VOTED NO) TO MOVE FORWARD WITH

THE STRATEGIC PLAN HYBRID MODEL AND TO DECLINE THE

EXPANSION OF THE MEASURE S CITIZEN OVERSIGHT COMMITTEE'S ROLE IN SUPPORTING THE STRATEGIC PLANNING PROCESS.

15. SUBJECT: CITY OF YUCAIPA FLAG DISPLAY POLICY
RECOMMENDATION: That the City Council review and direct staff as appropriate regarding a City Flag Display Policy.

DISCUSSION: Director of Development Services/City Engineer Preciado presented the Agenda Report.

ACTION: MOTION BY COUNCILMEMBER BEAVER, SECOND BY MAYOR PRO TEM VENABLE, CARRIED 5-0, TO APPROVE THE CITY OF YUCAIPA'S FLAG DISPLAY POLICY.

16. SUBJECT: 24-044/GPA/SPA: RESCIND FREEWAY CORRIDOR SPECIFIC PLAN

UPDATE SUBSEQUENT ENVIRONMENTAL IMPACT REPORT CERTIFICATION RECOMMENDATION: That the City Council conduct a public hearing and:

1. Rescind the certification of the Subsequent Environmental Impact Report (SEIR) that was prepared for the Freeway Corridor Specific Plan (FCSP) update that has not yet been adopted; and

2. Find that the action to rescind the certification of a Subsequent Environmental Impact Report (SEIR) prepared for the unadopted FCSP update is exempt from environmental review pursuant to Section 15061(b)(3) of the California Environmental Quality Act Guidelines (CEQA Guidelines).

DISCUSSION: Deputy Director of Community Development/City Planner Matlock presented the Agenda Report.
• Public Hearing Opened
Mayor Thorp opened the Public Hearing for Item No. 16 at 7:59 p.m.

City Council Minutes

04/28/2025 City Council Agenda
35 • Staff Presentation
Deputy Director of Community Development/City Planner Matlock presented the Agenda Report.
• Applicant Presentation
There was no presentation.
• Public Comments
The following member of the public spoke:
➢ Craig Heaps
• Applicant Rebuttal
There was no rebuttal.
• Public Hearing Closed
Mayor Thorp closed the Public Hearing at 8:05 p.m.

After Council discussion, the following Motion was made:

ACTION: MOTION BY MAYOR THORP, SECOND BY COUNCILMEMBER
MILLER, CARRIED 4-0-1, (COUNCILMEMBER WOOLSEY ABSTAINED) TO APPROVE STAFF'S RECOMMENDATION.

COUNCILMEMBER REPORTS
Mayor Thorp announced that the meeting would be adjourned in honor of Seth Franklin who passed away after a courageous battle with cancer. He asked Director of Community Services Megan Wolfe to comment on the upcoming Electronic Dance Music Night.

Mayor Pro Tern Venable asked Dr. Hansen Wang to talk about the upcoming Run for the Hills event. He also announced the upcoming Love Yucaipa event.

Councilmember Beaver attended the Crafton Hills Open Space Conservancy meeting and gave a brief update.

Councilmember Woolsey attended a tour of the Burrtec Robert A Nelson Transfer Station & MRF.

Councilmember Miller thanked the Mayor for adjourning the meeting in honor of Seth Franklin.

Mayor thanked staff for providing more detailed staff reports and congratulated the Interim City Manager.

ANNOUNCEMENTS
The next meeting will be held on April 28, 2025.

City Council Minutes

04/28/2025 City Council Agenda
M

ADJOURNMENT
The meeting was adjourned in honor of Seth Franklin at 8:41 p.m.

Jon Thorp, Mayor
ATTEST:

Ana V. Sauseda, MMC
Director of General Services/City Clerk
City Council Minutes

04/28/2025 City Council Agenda
37 Item No. Z

AGENDA REPORT
DATE: April 28, 2025
TO: Honorable Mayor and City Council
FROM: Ana V. Sauseda, Director of General Services/City C1erk,4kl/ y SUBJECT: Monthly Report on Yucaipa App Usage — March 2025 RECOMMENDATION:

That the City Council receive and file a report of the user activity on the Yucaipa App for the month of March, 2025.

BACKGROUND/DISCUSSION:

The Yucaipa App is a smart phone application that allows users to report issues and access City information. The App allows users to submit pictures and geographical locations to help the City to respond effectively and provide status updates. The App has played a crucial role in addressing concerns related to homelessness and street maintenance.

As the City aims to increase the number of residents using the App, staff will continue to submit a monthly accountability report sharing important statistics.

Monthly Totals
Item

NOVEMBER

DECEMBER

JANUARY

FEBRUARY
MARCH
Total Monthly
670
252
246
171
152
Users
Total Issues
211
182
235
223
213
Submitted
Most
Street/City
Street/City
Street/City
Street/City
Street/City
Commonly
Issue (66)
Issue (25)
Issue (88)
Issue (96)
Issue (118)
Reported Issue
04/28/2025 City Council Agenda 38

Issues Totals by Type
SEP
OCT
NOV
DEC
JAN
FEB
MAR
Code Enforcement
50 36
45 34
45 42
36 Daily Park Task
1 2
------
3 2
------
Daily Street Task
2 1
6 9
3 Engineering Review
------
1 ------
------
------
Grafti/Vandalism
26 31
30 27
30 14
7 Homeless Issue
49 33
40 29
28 10
13 Park Issue
22 28
8 9
12 18
11 Refer to LLMD
4 4
6 1
8 13
8 Refer to PMP
12 3
4 3
5 3
------
Street/City Issue
80 77
66 68
88 96
118
Traffic Calming
9 27
9 9
8 11
11 Trail Issue
4 1
3 ------
2 5
6 Grand Total
259
242
211
182
235
223
213
FISCAL IMPACT:

No fiscal impact related to the recommendation.

CaApproved by:
04/28/2025 City Council Agenda 39

CITY OF

AGENDA REPORT
DATE: April 28, 2025
Item No. 3
TO: Honorable Mayor and City Council
FROM: Fermin Preciado, Director of Development Services/City Engineer Landon Kern, Assistant City Engineer L1/
Katrina Kunkel, Assistant Engineer LK 'rofc 1 �►�
SUBJECT: Draft FY2025/2026 Pavement Management Program
RECOMMENDATION:

That the City Council:
1) Review and approve the Draft FY2025/2026 Pavement Management Program; and 2) Approve the recommended pavement maintenance and rehabilitation projects for FY2025/2026.

BACKGROUND/DISCUSSION:

The Pavement Management Program (PMP) was initially prepared and approved by the City Council in 1998. It has since been updated on an annual basis and "recalibrated" through field testing and analysis every five years in 2003, 2008, 2013, 2018 and the most recent analysis completed in 2023.

The recalibration process is done in order to provide an updated Citywide assessment of the current street network pavement conditions and has historically been the primary resource used as the basis for prioritizing the streets to be maintained or rehabilitated. Results of the 2023 analysis show that the City has a current Pavement Condition Index (PCI) of 58, with the national average for cities being 60-65. The analysis provides street segment maintenance and/or rehabilitation recommendations based on budget and maximizing the City's overall PCI. The amount of funding allocated annually to the PMP directly impacts the City's overall PCI.

The following graphic depicts the City's current PCI, national average PCI and the estimated PCI at the end of the current five-year cycle:
04/28/2025 City Council Agenda 40

100
W
- — — — Good--1- National Average: 60-65
v — — — — — — — — — — City's Current PCI: 58
- - - - -Fail- - - - - - Estimated FY29/30 PCI: 54
50 Marginal
40 Poor
25 Very Poor
0 The following table provides information on potential funding scenarios and their resulting impacts on the City's overall PCI. The table includes three (3) different examples of annual budgets for each year of a five-year cycle aimed to achieve a target PCI, and the additional funding needed for each example.

Overall PCI Projection for FY29/30
Annual Budget aligned with PCI
Additional Annual Funding Required
Projection
to Meet Target PCI (General Fund)
54 (Fair Condition)
$3,370,000
$0
Reduced PCI
(current average annual budget)
58 (Fair Condition)
$5,600,000
$2,230,000
PCI Remains Unchanged
61(Good Condition)
PCI within National Average
$7,500,000
$4,130,000
range
As shown in the table above, the current funding allocations result in a projected reduction in overall PCI from 58 to 54. Additional funding in the amount of $2.23 million per year would be necessary to maintain the overall PCI of 58. In other words, increasing annual general fund allocations more than $2.3 million per year towards the PMP would be necessary to improve the overall PCI.

One of the goals approved by the City Council in 2023 was a to "Take a more inclusive and aggressive approach to road maintenance". To accomplish this goal, additional equipment, staff and resources were authorized by the City Council to address potholes and asphalt failures as part of the City's Public Works operations. In addition, staff logged and included input provided by residents related to asphalt street conditions throughout the City during the process of developing the proposed FY2025/2026 PMP.
04/28/2025 City Council Agenda 41

Utilizing the results of the 2023 analysis and incorporating a more inclusive and aggressive approach, a five-year plan of prioritized streets to be maintained and rehabilitated was prepared for and approved by the City Council in 2024. The proposed FY2025/2026 PMP is year two of the five-year cycle resulting from the City Council approved 2023 analysis.

Staff is recommending the following maintenance and rehabilitation methods for the FY2025/2026 PMP.
• Microsurface:

The application of a crack seal epoxy followed by a 3/8 inch layer of an asphalt mixture that provides a new sealed roadway surface across the entire street while leaving the existing asphalt pavement in place. This "surface treatment" method is recommended for streets that have small, shallow cracks, and will protect and seal the asphalt from water penetration to extend the life of the pavement while providing a rideability and aesthetic enhancement. 2" Overlay Cap)
Placement of 2 inches of new asphalt over the entire roadway surface (Overlay). This method is recommended where the structural base of the roadway is in good condition or was recently constructed but the final overlay (Cap) was not installed. This method will primarily occur along County Line Road.

Edge Mill and Overlay
The removal or milling of 1 to 2 inches of the top section of pavement approximately 4 to 6 feet wide, along the outer edges of roads (Edge Mill), followed by the placement of a 1.5-inch thick layer of new asphalt over the entire roadway surface (Overlay). This method is recommended where a new layer of asphalt pavement can repair larger/deeper cracks and seal the roads from water penetration while providing a new roadway surface.

Full Width Mill and Overlay:

The removal or milling of 1 to 2 inches of the top section of pavement of the entire roadway, followed by the placement of a 2 to 3 inch layer of new asphalt over the entire roadway surface (Overlay). This method is recommended where a thicker layer of new asphalt pavement can repair streets with more significant cracking and raveling providing for a better structural section and new roadway surface.

Full Removal and Rehabilitation:

The removal and milling of the entire existing asphalt pavement as well as the top layer of base soil beneath the roadway. After milling the asphalt grindings are blended into the existing soil and compacted to form a new structural base for the new asphalt section. This method is recommended when the street is not repairable with the other methods and this process results in a new paved street.

The Draft FY2025/2026 PMP includes these recommended methods by street segment and is being presented for the City Council's consideration.

Funding for the FY2025/2026 PMP includes Road Maintenance and Rehabilitation Account funds 04/28/2025 City Council Agenda 42

(RMRA), Measure I funds, Highway User Tax Account (HUTA Gas Tax) funds and funding provided by other agencies as part of paving agreement funding commitments. In previous years, annual funding for the PMP included approximately $880,000 in unrestricted (General Fund) funds. Over the last two fiscal years the General Fund has not contributed to funding the PMP.

Measure I funding comes from half -cent sales tax collected throughout San Bernardino County for transportation improvements including road maintenance.

HUTA Gas Tax is the state's gasoline tax revenue. This tax is collected from the sale of gasoline and diesel fuel and is then distributed to cities and counties for transportation improvements and road maintenance purposes. In California, the HUTA State Gas Tax is currently set at 36 cents per gallon.

In 2017, Senate Bill (SB) 1 created the Road Maintenance and Rehabilitation Program (RMRP) to address deferred maintenance on State and local streets resulting in RMRA funds for the City's PMP.

Funding for the current five-year cycle includes funds from the accumulated balance of Measure I funds, which were not programmed during previous PMP cycles. The table below includes the proposed funding for the FY2025/2026 PMP:

Proposed Funding Source
Estimated
Annual
Revenue
Funding Balance
Rolled Forward
from Prior Years
Total Proposed
Budget
General Fund (unrestricted)
$0
$0
$0
RMRA
1,350,000
0 1,350,000
Measure I
1,300,000
882,387
2,182,387
HUTA Gas Tax
45,000
0 45,000
Inter -Agency Paving Agreements(l)
25,000
0 $150,000
Total Funding for FY2025/2026
$2,720,000
$882,387
$3,727,387
')Includes Inter -Agency Paving Agreement with the City of Calimesa for County Line Road The proposed expenditures for the FY2025/2026 PMP include:

PMP Sub -Program
Proposed Amount
2025/2026 Street/Pavement Rehabilitation Program
$2,355,387
2025/2026 Surface Treatment Program
700,000
2025/2026 Crack Seal Program
120,000
2025/2026 AC Berm Program
94,221
2025/2026 Patching Program
210,000
2025/2026 Concrete Program
160,000
04/28/2025 City Council Agenda 43

2025/2026 Understreet Drain System Program
35,000
2025/2026 Striping Program
55,000
2025/2026 Neighborhood Traffic Calming Program
45,000
Total Proposed Expenses for 2025/2026 PMP
$3,727,387
FISCAL IMPACT:

The recommendations are to approve the FY2025/2026 PMP with the use of restricted funding of $3,727,387. The use of unrestricted funding is not proposed. These amounts are included in the development of the FY26 Budget.

Attachments:

1. Draft FY2025/2026 Pavement Management Program Update Approved by:2
04/28/2025 City Council Agenda 44

ATTACHMENT 1
04/28/2025 City Council Agenda 45

CITY OF
11 PAVEMENT MANAGEMENT PROGRAM
UPDATE
04/28/2025 City Council Agenda FY 2025/2026
46 2025/2026 PAVEMENT MANAGEMENT PROGRAM

TABLE OF CONTENTS
EXHIBIT A- Rehabilitation Strategies and Unit Cost Rates EXHIBIT B- FY2024/2025 through FY2029/2030 PMP Budget Summary Table EXHIBIT C- Completed FY2024/2025 PMP Map and Street List EXHIBIT D- Proposed FY2025/2026 PMP Map and Street List EXHIBIT E- Map of Remainder of Five -Year PMP Cycle
04/28/2025 City Council Agenda 47

EXHIBIT A

REHABILITATION STRATEGIES

AND UNIT COST RATES
04/28/2025 City Council Agenda 48

Table of Overlay and Reconstruction Options with Guidelines for Applications 2025-2026
Est. Cost
Rehab Options
Rehab Descriptions
Where Used
Street Conditions
Per/SF

OVERLAY OPTIONS
Edge Mill & Thin
Clean, Repair, CF, Apply Weed Control Edge
Residential
Extent & Magnitude of cracks is
$2.18
Overlay 1 1/2"
mill (6' Wide), Install 1 1/2" Overlay
moderate to high.

Full Width Mill and
Clean, Repair, CF, Apply Weed Control Mill
Arterials & Collectors-
Extent & Magnitude of cracks is
$2.75
Moderate Overlay 2-
width of roadway, applit 2' to 3" Overlay
Special Cases Residential
moderate to high. Moderate sub-
3"
grade failures
Full Width Mill and
Clean, Repair, CF, Apply Weed Control Mill
Arterials & Collectors-
Extent & Magnitude of cracks is
$3.09
Thick Overlay >2-3"
width of roadway, apply >2" to 3"
Special Cases Residential
high. Moderate to high sub -grade
failures

RECONSTRUCTION OPTIONS
Pulverize & Overlay
Pulverize existing pavement (usually when less
Arterials, Collectors &
Significant failed areas of sub-
$3.31
than 3 1/2") to a maximum depth of 8"-9" if
Residential.
grade or pavement (30% or more)
there is an adequate base to mix. Do not
making O/L not an cost effective
pulverize into the existing dirt sub -grade.
approach. (Cost of material
Grade and compact (no removal of excess
removals and to maintain grades
material regrade cross slope to accomodate for
is an important factor.)
additional pulverized material, O/L 3 1/2".

Abreviation Summary:

Clean- Remove loose dirt, debris and vegetation growth FC- Functional Classification- Arterial (Primary Highways (usually in cracks) & Secondary Higheways), Collectors & Residentials Repair- Remove and Replace areas where pavement or O/L- Asphaltic Concrete Overlay (Thickness as shown in sub -grade has failed. chart above.

CF- Crack filling of the street surface. FM- Full Mill- Milling of the street for the full width EM- Edge Mill- Usually 6' wide along the edge of an Petromat- Thin layer of fabric used between new and existing curb & gutter or berm existing pavement to prevent crack reflecting 04/28/2025 City Council Agenda 49

Table of Surface Treatment Options with Guidelines for Applications 2025-2026
Est. Cost
Rehab Options
Rehab Descriptions
Where Used
Street Conditions
Per/SF
Surface Treatment
Microsurface
Clean, Striping. Apply approximately 1/2"
Arterials, Collectors &
Streets where the extent &
$0.46
Micro -Surface paving material. Pavement
Residential Streets.
magnitude of cracks are
Patching (Patch) and Crack Filling (CF)
moderate to high. Moderate
sub -grade failures. May have
been oreymously slurried. Cost
Abreviation Summary:

Clean Remove loose dirt, debris and vegetation growth.

FC Functional Classification- Arterial (Primary Highways apply weed control (usually in cracks)
& Secondary Higheways), Collectors & Residentials.

Repair Remove and Replace areas where pavement or
O/L Asphaltic Concrete Overlay (Thickness as shown in
sub -grade has failed.
chart above).

CF Crack filling of the street surface.
04/28/2025 City Council Agenda 50

EXHIBIT B
FY2024/2025 THROUGH
FY2029/2030 PMP BUDGET

SUMMARY TABLE
04/28/2025 City Council Agenda 51

FY2025/2026 - FY2028/2029 PMP BUDGET SUMMARY TABLE
Pavement Maintenance Item Description
FY 24/25
FY 25/26
FY 26/27
FY 27/28
FY 28/29
Pavement Rehabilitation (Residential and Arterial/Col lector) (4) $2,058,694
$2,355,387
$1,800,000
$1,493,555
$1,367,500
Surface Treatement (Microsurface)
$1,152,868
$700,000
$700,000
$896,133
$765,800
Patching (subgrade failed areas)
$226,456
$210,000
$220,000
$164,291
$150,425
Crack Seal
$205,869
$120,000
$120,000
$149,356
$136,750
Additional Maintenance Programs
AC Berm Replacement
$82,348
$47,000
$94,221
$0.00
$54,700
Concrete Replacement
$205,869
$160,000
$160,000
$149,356
$136,750
Understreet Drain Pipe Repair
$41,174
$35,000
$35,000
$29,871
$27,350
Striping/Pavement Markings
$82,348
$55,000
$65,000
$59,742
$54,700
Neighborhood Traffic Calming
$61,761
$45,000
$45,000
$44,807
$41,025
Street Maintenance Total
$4,157,387
$3,727,387
$3,239,221
$2,987,111
$2,735,000
Revenues & Transfers of Revenues From
Other Funds
Inter -Agency Paving Agreements (YVWD and City of Calimesa)(5) $40,000
$150,000
$40,000
$40,000
$40,000
Measure I - Sales Tax �1�
$2,182,387
$2,182,387
$1,804,221
$1,552,111
$1,300,000
HUTA Gas Tax (2)
$85,000
$45,000
$45,000
$45,000
$45,000
SB1 RMRA(31
$1,850,000
$1,350,000
$1,350,000
$1,350,000
$1,350,000
General Fund (unrestricted)
$0
$0
$0
$0
$0
Total Transfers & Revenues:
$4,157,387
$3,727,387
$3,239,221
$2,987,111
$2,735,000
Annual Recommended PMP Expenses:
$4,157,387
$3,727,387
$3,239,221
$2,987,111
$2,735,000
Projected Year -End Fund Balance:
$0
$0
$0
$0
$0
(1) Includes one-time carryover balance of $2,521,107 for five-year cycle (2) Includes one-tme carryover balance of $38,965 for five-year cycle (3) Includes one-time carryover balance of $659,941 for five-year cycle (4) Includes Inter -Agency Paving Agreement expenditures offset by reimbursements from other agencies/organizations, resulting in no impact to budget
(5) Includes Inter -Agency Paving Agreement with the City of Calimesa for County Line Road 04/28/2025 City Council Agenda 52

EXHIBIT C

STREETS COMPLETED
FY2024/2025 PMP MAP

AND STREET LIST
04/28/2025 City Council Agenda 53

F�3
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• 31 r.. - -
j AVENU_
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LIE
TO BE COMPLETED FY2024/2025

PMP STREET SEGMENTS BY TYPE
- PAVEMENT REHABILITATION
� SURFACE TREATMENT
LINE RD --- --' -""
04/28/2025 City Council Agenda 54

TO BE COMPLETED FY2024/2025 PAVEMENT REHABILITATION PROGRAM Pavement
Pavement
Pavement
Pavement
On Street
From Street
To Street
FunCL
Width (ft)
Length (ft)
Area (yd2)
Area (SF)
Rehab Activity
Rehabilitation
Arterial/Collector Streets (Classification 1r1)

AVENUE E
6TH ST
5TH ST
Arterial
51 1.316
7,828

70.452
FWM + Thick Overlay (> 2.0 - 3.0)
16TH ST

DUNLAP BLVD

AVENUE E
Collector
39 1,519
6,910
62,190
Surf Recon + Base Rehab / FWM + Strctrl Ptch + Olay
16TH ST
AVE D

YUCAIPA BLVD
Collector
40 976
4,556
41,004
EM/FWM + Moderate Overlay (2.0 - 3.0)
16TH ST

YUCAIPA BLVD

TENNESSEE ST
Collector
26 336
1,019

9.171
Surf Recon + Base Rehab I FWM + Strcld Ptch + play
AVE D
16TH ST
15TH ST
Collector
40 1,321

6.164
55,476
Surf Recon + Base Rehab I FWM + Strctrl Ptch + Olay
AVE D
2ND ST
1ST ST
Collector
37 659
2,845

25.605
Surf Recon + Base Rehab I FWM + Strctrl Ptch + Olay
AVE D
1 ST ST

CALIFORNIA ST
Collector
38 660
2,927
26,343
Surf Recon + Base Rehab I FWM + Strctrl Ptch + Olay

BELLA VISTA DR

BELLA VISTA CT

GRANT ST
Collector
33 669
2,575
23,175
Surf Recon + Base Rehab / FWM + Strctrl Ptch + Olay
' OAK GLEN RD

COLORADO ST
706 E COLORADO ST
Asphalt
61 706
5,022
45,198
FWM + Thick Overlay (> 2.0 - 3.0)

OAK GLEN RD
706 E COLORADO ST

AVENUE E
Asphalt
57 2,200
14,628
131,652
FWM + Thick Overlay (> 2.0 - 3.0)
Residential Streets
_

CUSTER ST

MOUNTAIN VIEW ST
EOP
Residential
26 131
399
3,591
ACP Full Depth Reconstruction

BELLA VISTA CT
EDP

BELLA VISTA DR
Residential
41 365

1.748
15,732
EM/FWM + Moderate Overlay (2.0 - 3.0)

HOLLYBROOK LN

HOPE LN
EDP
Residential
24 49
137
1,233
ACP Full Depth Reconstruction

SIDANA RD
AVE H

DAMASCUS ST
Residential
26 291
884

7.956
FWM + Thick Overlay (> 2.0 - 3.0)

CRESTVIEW DR

DOUGLAS ST

SUTTER AVE
Residential
23,000
EM/FWM + Moderate Overlay (2.0 - 3.0)

CRESTVIEW CT

CRESTVIEW DR

SOUTH END
Residential

9.700
EM/FWM + Moderate Overlay (2.0 - 3.0)

RAVENCREST CT

WEST END

EAST END
Residential
29,000
EM/FWM + Moderate Overlay (2.0 - 3.0)
Surface Treatment
Arterial/Collector Streets (Classification 1-4)

AVENUE E (TC)
2ND ST

AVENUE E
Arterial
11 63
81 729
MicroSurface / Chip Seat

AVENUE E (TC)
3RD ST
AVENUE.E
Arterial
12 62
86 774
MicroSurface / Chip Seal

AVENUE E (TC)

AVENUE E
3RD ST
Arterial
12 69
97 873
MicroSurface / Chip Seal

YUCAIPA BLVD
16TH ST
15TH ST
Arterial
43 1,398
7,011
63,099
Slurry Seal / Seal Coat

YUCAIPA BLVD
16TH ST
DS@822E 16TH ST
Arterial
36 822
3,454
31,086
Slurry Seal / Seal Coat

YUCAIPA BLVD
DS@822E 16TH ST
15TH ST
Arterial
35 585
2,388
21,492
Slurry Seal / Seal Coat
Residential Streets

MOUNTAIN VIEW ST

BRYANT ST

CUSTER ST
Residential
34 643
2,551
22,959
Slurry Seat / Seal Coat

MOUNTAIN VIEW ST

CUSTER ST

LINN ST
Residential
25 151
440
3,960
Slurry Seal / Seal Coat

SUNLIGHT DR

BRYANT ST

MONTEREY DR
Residential
34 209
829
7,461
MicroSurface / Chip Seal
Segments prioritized based on public comment
04/28/2025 City Council Agenda 55

EXHIBIT D
FY2025/2026 PMP MAP AND

STREET LIST
04/28/2025 City Council Agenda 56

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ESTIMATED COST $155,00
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2/STIMATED COST 9265.0(
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(ESTIMATED COST $245,0001
(ESTIMATED COST $110.0001
(ESTIMATED COST $85,0001
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TIMA

PROPOSED STREET SEGMENTS FOR
2025/2026 PAVEMENT MANAGEMENT

PROGRAM
2025/2026 PAVEMENT REHABILITATION
Estimated Total Cost: $2,668,000
2025/2026 SURFACE TREATMENT
Estimated Total Cost: $30,000
STIMATED COST $650.00
04/28/2025 City Council Agenda
.... ..,..C7

PROPOSED FY2025/2026 PAVEMENT REHABILITATION PROGRAM
Current
Pavement
Pavement
Pavement
Pavement
Segment
On Street
From Street
To Street
FunCL
Width (ft)
Length (ft)
Area (yd2)
Area (SF)

PCI (CPCI)
Rehab Activity
Rehabilitation
Arterial/Collector Streets (Classification 1.4)
County Line Road
Bryant Street
California Street
39,500
2 " Grind and 2 1/2" Oveday
County Line Road
California Street
2nd Street
43,500
Pulverize and Pave
County Line Road
2nd Street
3rd Street
39,000
Pulverize and Pave
County Line Road
3rd Street
1000LF west of 4th Street
100,500
2" Overlay (Cap)
Roundabout
County Line Road
Bryant Street
23,000
2" Overlay (Cap)
Roundabout
County Line Road
California Street
32,000
2" Overlay (Cap)
Roundabout
County Line Road
2nd Street
24,500
2" Overlay (Cap)
Roundabout
County Line Road
3rd Street
28,800
2" Overlay (Cap)
Roundabout
County Line Road
5th Street
63,200
2" Overlay (Cap)
14TH ST
688 N OAK GLEN RD

KENTUCKY ST
1 36
1,269
5,330
47,970
43 FWM + Thick Overlay (> 2.0 - 3.0)
14TH ST

KENTUCKY ST

AVENUE E
1 35
1,316
5,375
48,375
45 FWM + Thick Overlay (> 2.0 - 3.0)
14TH ST

AVENUE E
AVE D
1 33
1,321
5,085
45,765
30 Surf Recon + Base Rehab / FWM + Strctd Ptch + Clay

AVENUE E
14TH ST
OAK CT
1 28
990

3.235

29.115
44 EM/FWM + Moderate Overlay (2.0 - 3.0)

AVENUE E
OAK CT
13TH ST
1 27
333
1,049
9,441
47 EM/FWM + Moderate Overlay (2.0 - 3.0)

AVENUE E
13TH ST
12TH ST
1 36
1,308
5,493
49,437
60 EM/FWM + Moderate Overlay (2.0 - 3.0)

AVENUE E
10TH ST

N GOLDEN MEADOW CT
1 60
168
1,176
10,584
32 Surf Recon + Base Rehab / FWM + Strctd Ptch + clay

BRYANT ST
AVE H

LA FLORA DR
1 34
463
1,835

16.515
50 FWM + Thick Overlay (> 2.0 - 3.0)

BRYANT ST

LA FLORA DR
AVE G
1 36
975
4,096
36,864
41 FWM + Thick Overlay (> 2.0 - 3.0)

BRYANT ST

SUNLIGHT DR

SIERRA VISTA RD
1 66
408
3,144

28.296
47 FWM + Thick Overlay (> 2.0 - 3.0)

COLORADO ST

OAK GLEN RD
600' SOUTH OF AK GLEN ROAD
1 43
598
2,999

26.991
43 FWM + Thick Overlay (> 2.0 - 3.0)

LIVE OAK CANYON RD

WEST CITY LIMITS
1,100 LF WEST OF CITY LIMITS
1 25
1,087
3,169
28,521
46 FWM + Thick Overlay (> 2.0 - 3.0)

YUCAIPA BLVD

HAMPTON RD

RIDGECREST DR
1 54
166
1,049
9,441
45 FWM + Thick Overlay (> 2.0 - 3.0)
9TH ST

BODIE AVE

EDP BODIE AVE
2 42
157
770
6,930
46 FWM + Thick Overlay (> 2.0 - 3.0)

ENOCH AVE

COLORADO ST

CYPRESS ST
2 74
130
1,122
10,098
36 Surf Recon + Base Rehab / FWM + Strctd Ptch + Clay

ENOCH AVE

CYPRESS ST
7TH ST
2 34
387
1,535
13,815
28 Surf Recon + Base Rehab / FWM + Slrcld Ptch + Clay

KENTUCKY ST
14TH ST
843 E 14TH ST
2 23
843
2,262
20,358
41 Surf Recon + Base Rehab / FWM + Strctd Ptch + Clay

KENTUCKY ST
843 E 14TH ST
13TH ST
2 28
475
1,550
13,950
34 Surf Recon + Base Rehab / FWM + Strctd Ptch + Clay

NEBRASKA ST

NEBRASKA ST
EDP
2 24
48 134
1,206
65 Edge Mill +Thin Overlay (1.5 - 2.0)

OAK GLEN RD

SNOW VIEW CT

FREMONT ST
2 53
469
2,898
26,082
31 FWM + Thick Overlay (> 2.0 - 3.0)

OAK GLEN RD

FREMONT ST

OAK HILL LN
2 49
883
5,046
45,414
27 FWM + Thick Overlay (> 2.0 - 3.0)

OAK GLEN RD

OAK HILL LN

FAWN WAY
2 49
843
4,819

43.371
30 FWM + Thick Overlay (> 2.0 - 3.0)

OAK GLEN RD

FAWN WAY

CHERRY CROFT DR
2 50
206
1,202
10,818
32 FWM + Thick Overlay (> 2.0 - 3.0)

OAK GLEN RD

CHERRY CROFT DR
332 E CHERRY CROFT DR
2 27
332
1,045
9,405
22 FWM + Thick Overlay (> 2.0 - 3.0)
OAK GLEN RD 332 E CHERRY CROFT DR

PENDLETON RD
2 26
453
1,373
12,357
29 FWM +Thick Overlay (> 2.0 - 3.0)
13TH ST
AVE D

YUCAIPA BLVD
2 42

1.337
6,552
58,968
64 EM/FWM + Moderate Overlay (2.0 - 3.0)
Residential Streets

CYPRESS ST

ENOCH AVE
EDP
3 38
562
2,472
22,248
40 Surf Recon + Base Rehab / FWM + Strctd Ptch + Clay

FAWN WAY

DEER BROOK RD

OAK GLEN RD
3 36
167
700
6,300
55 EM/FWM + Moderate Overlay (2.0 - 3.0)
Arterial/Collector Streets (Classification 1-4)
Residential Streets

WILDWOOD CANYON RD

CANYON DR

BUNCH GRASS TRL
1 28
130
426
3,834
76 MicroSurface! Chip Seal

LA FLORA DR
EOP

BRYANT ST
3 31
571
2,045
18,405
74 MicroSurface / Chip Seal
OAK CT
EOP

AVENUE E
3 33
438
1,688

15.192
82 Slurry Seal / Seal Coat

BODIE AVE
EOP
9TH ST
3 32
829
3,095
27,855
88 Slurry Seal / Seal Coat
04/28/2025 City Council Agenda 58

PMP MAP OF FUTURE STREETS
04/28/2025 City Council Agenda 59

PROPOSED STREET SEGMENTS FOR
REMAINDER OF FIVE (5) YEAR CYCLE
2025/2026 PAVEMENT REHABILITATION
� 2025/2026 SURFACE TREATMENT

1. ---_ YEARS 3 THRU 5
—_--
w�
r
Subject to ch C- Se'd bTpu6Mmahity input, funding and other factors

Item No. 4

AGENDA REPORT
DATE: April 28, 2025
TO: Honorable Mayor and City Council
FROM: Steven Graham Pacifico, City Attorney
Ana V. Sauseda, Director of General Services/City Clerk SUBJECT: Approval of the City of Yucaipa Date Stamping Policy RECOMMENDATION:

That the City Council approve and adopt the Date Stamping Policy.

BACKGROUND/DISCUSSION:

To maintain transparency, accountability, and administrative efficiency, staff is recommending that the City Council adopt a Date Stamping Policy to standardize the acknowledgment of documents received by the city. This policy establishes clear guidelines for the date -stamping process, ensuring consistency across all city departments.

The primary objectives of the Date Stamping Policy include:
❖ Providing an official record of the date and time of document submissions. ❖ Ensuring compliance with statutory deadlines and procedural requirements. ❖ Facilitating efficient document tracking and processing across city departments. ❖ Enhancing public trust through a transparent and uniform document handling process.

The policy applies to all documents submitted to the City of Yucaipa, regardless of format (physical or electronic). It outlines procedures for handling submissions, including standardizing the application of date stamps, acknowledging receipts upon request, and addressing special circumstances such as after-hours or incomplete submissions.

The City Clerk's Office will oversee policy implementation, including training staff, maintaining date - stamping equipment, and ensuring compliance. Additionally, all city departments will be responsible for adhering to the policy's provisions to ensure uniformity across city operations. 04/28/2025 City Council Agenda 61

FISCAL IMPACT:

There is no fiscal impact.

Attachment:

1. City of Yucaipa Date Stamping Policy
Approved by.
04/28/2025 City Council Agenda 62

ATTACHMENT 1
04/28/2025 City Council Agenda 63

City of Yucaipa
Date Stamp Policy
I. Purpose
The purpose of this policy is to establish a clear, uniform, and legally compliant framework for the date stamping of documents submitted to the City of Yucaipa. This policy ensures that all documents filed with the city are promptly and accurately acknowledged, thereby maintaining transparency, accountability, and reliability in the city's administrative processes.

The date -stamping process serves multiple critical functions, including but not limited to:

Official Acknowledgment: Providing an official record of the date and time a document is received, which is essential for meeting statutory deadlines, ensuring timely responses, and verifying compliance with procedural requirements.

Legal Integrity: Supporting the legal and regulatory framework governing document submissions, particularly where deadlines are enforced by local, state, or federal law.

Administrative Efficiency: Facilitating efficient handling, tracking, and processing of documents within city departments, ensuring smooth workflow and minimizing disputes over submission timing.

Public Confidence: Enhancing trust in the city's administrative practices by offering a transparent and consistent process for document handling.

By implementing this policy, the City of Yucaipa affirms its commitment to maintaining high standards of operational efficiency, legal compliance, and public service excellence.

II. Scope
This policy applies to all documents submitted to the City of Yucaipa for official purposes, regardless of the format or medium of submission. Specifically, the policy encompasses:

Types of Documents:
• Applications (e.g., permits, licenses, planning approvals). • Legal submissions (e.g., claims, appeals, or court -related documents). • Public records requests under the California Public Records Act. • Any other documentation requiring official acknowledgment of receipt. • Bid Submittals
04/28/2025 City Council Agenda 64

Submission Methods:

Physical Submissions: Documents delivered in person, via postal mail, or deposited in drop boxes at city facilities.

Electronic Submissions: Documents submitted through official city email addresses, online portals, or other authorized electronic platforms.

Applicable Departments:

All departments and offices within the City of Yucaipa that receive documents for processing, approval, or informational purposes, including the City Clerk's Department, Engineering Department, Planning Department, Building Department, and any other relevant Departments & Divisions.

Special Circumstances:

After-hours or holiday submissions: Includes documents deposited outside regular business hours, such as in secure drop boxes or via electronic means, which will be date -stamped based on retrieval records.

This policy is designed to ensure that every submission is handled uniformly and professionally, regardless of the type of document, method of submission, or department involved. The policy's comprehensive scope seeks to minimize discrepancies, enhance interdepartmental coordination, and uphold the integrity of the city's administrative and legal processes.

III. Policy Statement
The City of Yucaipa is committed to maintaining a standardized and efficient process for date stamping all documents submitted to the city, ensuring accuracy, legal compliance, and administrative integrity. This policy mandates that:

Uniform Date Stamping:

All documents submitted to the City of Yucaipa, whether in physical or electronic form, must be date -stamped immediately upon receipt. The date stamp shall clearly indicate the date (and time, if applicable) of receipt as the official acknowledgment by the city.

Legality and Timeliness:

The date stamp serves as the official record for determining compliance with deadlines imposed by local ordinances, state laws, or federal regulations. No document will be considered "filed" with the city until it has been appropriately date -stamped. 04/28/2025 City Council Agenda 65

Accuracy and Accessibility:

For physical documents, the date stamp must be legible and placed in a designated location that does not obscure the content. For electronic documents, the system -generated timestamp will fulfill the same purpose, and in cases of manual intervention, staff will apply a digital or physical date stamp reflecting the accurate submission date.

Acknowledge Receipt:

Submitters may request a copy of their date -stamped document as proof of submission.

Staff will provide such acknowledgment upon request.

This policy reflects the city's dedication to providing transparent, consistent, and accountable public service while safeguarding the integrity of its administrative processes.

IV. Responsibilities
The successful implementation of this policy depends on the coordinated efforts of city departments, employees, and the public. The responsibilities of key stakeholders are outlined below:

City Clerk's Office:

Oversight: Act as the primary department responsible for implementing and overseeing the date -stamping process citywide.

Equipment and Systems: Ensure that date -stamping equipment (physical and digital) is functional, standardized, and accessible in all relevant departments.

Training: Provide training to all relevant city staff on date -stamping procedures, including the use of equipment, record keeping, and handling exceptions.

Policy Updates: Regularly review and update the policy to incorporate new technologies, address operational challenges, and align with evolving legal requirements.

City Departments:

Coordination: Each department receiving documents must ensure adherence to the date - stamping policy.

Routing: If a document is received in a department other than the City Clerk's Office, it must be forwarded promptly to the appropriate office or recorded as received within that department, with the original submission date preserved.

Record Keeping: Maintain accurate records of date -stamped documents and ensure they are retrievable for auditing, legal, or administrative purposes. 04/28/2025 City Council Agenda 66

City Employees:

Compliance: Follow all procedures for date stamping and handling submissions, including recognizing and escalating incomplete or improperly submitted documents.

Customer Service: Assist members of the public with understanding the date -stamping process and provide stamped copies upon request.

Submitters (Residents, Businesses, and Other Entities):

Timely Submission: Ensure that documents are submitted by the required deadlines to the appropriate city office.

Verification: Request and retain a copy of the date -stamped document for their own records when necessary.

Proper Format: Ensure that documents are complete, legible, and submitted through approved channels to avoid processing delays.

Technology and IT Services:

Digital Systems Maintenance: Maintain and update electronic submission platforms to ensure automated date stamping is accurate and reliable.

Technical Support: Provide troubleshooting and support for digital submission issues to minimize disruptions in the timestamping process.

V. Procedures
The procedures for date stamping documents filed with the City of Yucaipa are designed to ensure a clear, consistent, and efficient process. These procedures apply to both physical and electronic submissions, covering all stages of the submission and acknowledgment process.

1. Physical Submissions:

Receipt and Inspection: Upon receipt of a physical document, city staff must inspect the envelope for legibility and completeness.

Date Stamping: A standardized date stamp will be applied to the document in a designated area, avoiding critical information or text. The date stamp must include the complete date (MM/DD/YYYY) and, where applicable, the time of receipt.

Acknowledgment: Submitters may request a photocopy or digital scan of the date -stamped document as proof of submission. Staff will provide an acknowledgment receipt if requested, including the date of submission and a reference number where applicable. 04/28/2025 City Council Agenda 67

Routing: Documents will be forwarded immediately to the appropriate city department for processing. The original submission date will be preserved in all records, regardless of internal routing.

Record Keeping: Physical documents will be logged in a submission tracker, noting the submitter's details, the nature of the document, and the date stamped. For security and traceability, staff must ensure proper filing of original documents in accordance with the city's retention policy.

2. Electronic Submissions:

Submission Acknowledgment: Electronic platforms (e.g., email, web portals) will automatically generate a timestamp indicating the precise date and time of receipt. This timestamp serves as the official date stamp. Submitters will receive an automated confirmation email containing the timestamp and a unique reference number.

Manual Intervention: If an electronic submission system malfunctions, city staff will manually date -stamp the document using the timestamp from the original submission (e.g., email metadata). A digital stamp or annotation will be applied to the document reflecting the accurate submission date.

Processing and Tracking: Electronically submitted documents will be assigned to the appropriate department for review within one business day. A digital log of all submissions, including timestamps, submitter details, and document type, will be maintained for auditing purposes.

3. After -Hours Submissions:

Physical Documents: Documents placed in a city drop box after business hours will be retrieved on the next business day. The date stamp will reflect the retrieval date unless otherwise authorized by city policy (e.g., for a legal deadline, evidence of prior submission must be provided, such as a time -stamped receipt or courier documentation).

Electronic Documents: Electronic submissions received after hours will be timestamped automatically based on the system's operational clock, ensuring 24/7 acknowledgment capability.

VI. Exceptions and Special Circumstances
The City of Yucaipa recognizes that certain circumstances may require deviations from standard date -stamping procedures. This section outlines those exceptions and provides guidelines for addressing them.

1. Holidays and Weekends: Documents submitted on a city -observed holiday or during weekends will be date -stamped on the next business day unless submitted electronically, in which case the system -generated timestamp will apply. 04/28/2025 City Council Agenda 68

2. Incomplete or Improper Submissions:

Submissions missing essential information, submitted to the wrong department, or in a format that cannot be processed will not be officially date -stamped and will not be processed for consideration. A log of rejected submissions will be maintained for record - keeping purposes.

3. Disputed Submission Dates: If a submitter disputes the date on a document (e.g., claiming it was submitted earlier than the date stamped), the submitter must provide evidence of the earlier submission (e.g., tracking number, email metadata, or proof of delivery). The City Clerk or their designee will investigate and, if warranted, amend the official date of receipt.

The City Clerk's determination on such disputes shall be final.

4. Emergency Situations: In the event of a declared city emergency or natural disaster, alternative date -stamping methods may be employed, such as:
o Designating specific locations for emergency submissions. o Extending deadlines or accepting submissions through non-standard methods (e.g., verbal acknowledgment or temporary email addresses).
o Any deviations from normal procedures must be documented, and a post -emergency review will address any necessary policy updates.

5. Confidential or Sensitive Documents: Certain documents requiring confidentiality (e.g., legal claims, personnel matters) may be stamped and logged by authorized personnel only.

Additional measures, such as sealed filing or restricted access, will be implemented as necessary.

6. System Outages or Equipment Failures: In the event of a system outage or equipment failure, staff will manually date -stamp physical documents or annotate electronic submissions with the appropriate date and time based on external records. A log of affected submissions and corrective actions will be maintained for review and transparency.

VII. Record Keeping
Effective record -keeping practices are essential for ensuring the integrity and traceability of all documents submitted to the City of Yucaipa. This section outlines the standards and procedures for maintaining records related to date -stamped submissions.

1. Physical Documents:

Submission Log: All physical submissions must be recorded in a centralized submission log maintained by the City Clerk's Department or the receiving department. The log must include:
04/28/2025 City Council Agenda 69

• Submitter's name or entity.
• Date and time of receipt.
• Document type or description.
• Reference or tracking number (if applicable).
• Storage:
o Date -stamped physical documents must be securely stored in designated filing locations according to the city's document retention schedule. o Sensitive or confidential documents must be stored in restricted -access areas with appropriate safeguards.
• Retention:
o Retain all physical date -stamped documents in compliance with the California Public Records Act and the City of Yucaipa's document retention policy.

2. Electronic Documents:

Automated Logs: Electronic submissions will be automatically logged in the city's digital system, capturing the timestamp, submitter details, and a copy of the submitted document.

Audit Trails: Maintain audit trails for all electronic submissions to ensure transparency and accountability. This includes logs of submission timestamps, staff interactions, and any changes made to the records.

Storage and Backup: Electronic records must be stored securely in city -approved databases or cloud systems with regular backups. Sensitive electronic documents must be encrypted and access -limited to authorized personnel.

Retention: Electronic records must be retained in accordance with the city's records retention schedule and applicable legal requirements.

3. Document Access and Retrieval: Ensure all date -stamped records are easily retrievable for internal use, public requests, or legal proceedings. Provide submitters access to their date -stamped records upon request, ensuring confidentiality where applicable.

4. Exceptions and Reconciliation: Maintain a record of any exceptions, including incomplete submissions, disputed dates, or manual date -stamping processes. Regularly reconcile logs with physical and electronic records to ensure accuracy and completeness.

VIII. Compliance and Enforcement
Compliance with this policy is essential to uphold the City of Yucaipa's standards of accountability, transparency, and legal integrity. The following measures ensure adherence to the policy and address any violations or discrepancies.

Unintentional Errors: Minor, unintentional errors (e.g., incorrect placement of a date stamp) will be documented and corrected promptly. Staff involved may receive additional training. 04/28/2025 City Council Agenda 70

Repeated Non -Compliance: Repeated or systematic violations of this policy by staff or departments will result in formal review and potential disciplinary action.

Submitter Non -Compliance: Documents submitted improperly (e.g., incomplete or misrouted) will be returned to the submitter with instructions for correction. No official date stamp will be applied until the issue is resolved.
04/28/2025 City Council Agenda 71

CITY 01'
Item No. 5

AGENDA REPORT
DATE: April 28, 2025
TO: Honorable Mayor and City Council
FROM: Ana V. Sauseda, Director of General Services/City Clerk SUBJECT: Approval of a Legal Services Agreement with Cole Huber LLP RECOMMENDATION:

That the City Council authorize the Interim City Manager to execute the Legal Services Agreement with Cole Huber LLP.

BACKGROUND/DISCUSSION:

The City Attorney is selected by and serves at the pleasure of the City Council and works closely with the Council, City Manager, City Clerk and other City staff. At its regular meeting of February 10, 2025, the City Council directed staff to draft a Request for Proposals (RFP) for City Attorney Services.

The RFP would solicit proposals from qualified law firms interested in providing City Attorney services to the City of Yucaipa.

The RFP was drafted with Council's requested timeline of 30 days and presented for approval at the regular meeting of February 24, 2025. In addition, an ad -hoc committee consisting of Mayor Thorp and Councilmember Miller was created for the review of all proposals submitted.

The RFP contained the proposal process, scope of services, proposal requirements, and the evaluation process. In line with the parameters set forth in the City's RFP for Attorney Services, six (6) firms submitted complete and qualified proposals.

The ad -hoc committee met to review the proposals on various dates between March 17-20, and ultimately recommended three (3) firms to move forward to the interview process. During the regular City Council Meeting of March 24, 2025, the City Council interviewed the three (3) firms, during Closed Session.

The evaluation of proposals and interview process resulted in a 5-0 vote by the City Council at the April 14, 2025 regular City Council meeting, selecting Cole Huber LLP to provide City Attorney services for the City of Yucaipa. The new agreement will take effect on July 1, 2025. 04/28/2025 City Council Agenda 72

FISCAL IMPACT:

There is no fiscal impact for FY25. Financial Impacts are included in the development of the FY26 budget.

Attachment:

1. Agreement for Legal Services
Approved by
04/28/2025 City Council Agenda 73

ATTACHMENT 1
04/28/2025 City Council Agenda 74

AMENDED AND RESTATED

LEGAL SERVICES AGREEMENT BETWEEN

CITY OF YUCAIPA AND COLE HUBER LLP
THIS AMENDED AND RESTATED AGREEMENT for legal services is entered into by and between the City of Yucaipa (hereinafter referred to as "City") and Cole Huber LLP (hereinafter referred to as "Law Firm"), as of July 1, 2025 (the "Effective Date"). As of the Effective Date, this AMENDED AND RESTATED AGREEMENT supersedes any previously existing agreements between the Parties with respect to the subject matter contained herein.

SECTION 1. SERVICES. Subject to the terms and conditions set forth in this Agreement, Law Firm shall provide to City the services described in the Scope of Work attached hereto and incorporated herein as Exhibit A at the time and place and in the manner specified therein. In the event of a conflict in or inconsistency between the terms of this Agreement and Exhibit A, the Agreement shall prevail.

1.1 Term of Services. This Agreement shall begin on the Effective Date and shall continue unless the Agreement is otherwise terminated as provided for in Section 7.

1.2 Standard of Performance. Law Firm shall perform all services required pursuant to this Agreement in the manner and according to the standards observed by a competent practitioner of the profession in which Law Firm is engaged in the geographical area in which Law Firm practices its profession. Law Firm shall prepare all work products required by this Agreement in a substantial, first-class manner and shall conform to the standards of quality normally observed by a person practicing in Law Firm's profession.

1.3 Assignment of Personnel. Law Firm shall assign only competent personnel to perform services pursuant to this Agreement. In the event that City, in its sole discretion, at any time during the term of this Agreement, desires the reassignment of any such persons for any reason other than a characteristic protected under state employment laws and the California Rules of Professional Conduct, Law Firm shall, immediately upon receiving notice from City of such desire, reassign such person or persons.

1.4 Time. Law Firm shall devote such time to the performance of services pursuant to this Agreement as may be reasonably necessary to meet the standard of performance provided in Section 1.2 above and to satisfy Law Firm's obligations hereunder.

SECTION 2. COMPENSATION. City agrees to pay Law Firm in accordance with the Compensation Schedule provided in Exhibit B for services to be performed and reimbursable costs incurred under this Agreement. The rates and charges outlined in the Compensation Schedule shall be valid through at least July 1, 2026. Law Firm may adjust the rates and charges under this Agreement effective July 1, 2026 and each year thereafter if: (i) the adjustment to rates and charges does not exceed the increase in the Consumer Price Index for All Urban Consumers (CPI-U) for the Riverside -San Bernardino - Ontario Area (for the 12 month period preceding such notice) and (ii) Law Firm has provided the City at least 60 days' notice of its intent to adjust rates and charges. City shall pay Law Firm for services rendered pursuant to this Agreement at the time and in the manner set forth herein. The payments specified below shall be the only payments from City to Law Firm for services rendered pursuant to this Agreement. Law Firm shall submit Legal Services Agreement
04/28/2025 City Council Agenda Page 1 75

all invoices to City in the manner specified herein. Except as specifically authorized by the City, Law Firm shall not bill City for duplicate services performed by more than one person.

Law Firm and City acknowledge and agree that compensation paid by City to Law Firm under this Agreement is based upon Law Firm's invoices only, and City has no responsibility for such contributions beyond compensation required under this Agreement.

2.1 Invoices. Law Firm shall submit invoices not more often than once a month during the term of this Agreement (unless requested otherwise by City), based on the cost for services performed and reimbursable costs incurred prior to the invoice date. Invoices shall contain the following information:
■ The beginning and ending dates of the billing period; ■ A Task Summary containing the amount of any prior billings, the total due for the period being billed for, and any outstanding sums remaining unpaid; and
■ The applicable time entries showing the name of the person doing the work, the hours spent by each person, a brief description of the work, and each reimbursable expense.

2.2 Monthly Payment. City shall make monthly payments, based on invoices received, for services satisfactorily performed and for authorized reimbursable costs incurred. City shall have thirty (30) days from receipt of an invoice to pay Law Firm.

2.3 Reimbursable Expenses. Reimbursable expenses are specified in Exhibit B, and expenses not listed in Exhibit B are not chargeable to City.

2.4 Payment of Taxes. Law Firm is solely responsible for the payment of employment taxes incurred under this Agreement and any similar federal or state taxes.

2.5 Payment upon Termination. In the event that City or Law Firm terminates this Agreement pursuant to Section 7 of this Agreement, the City shall compensate the Law Firm for all outstanding costs and reimbursable expenses incurred for work satisfactorily completed as of the date of written notice of termination. Law Firm shall maintain adequate logs and timesheets in order to verify costs incurred to that date.

2.6 Authorization to Perform Services. Law Firm is not authorized to perform any services or incur any costs whatsoever under the terms of this Agreement until receipt of authorization (written or verbal) from City.

SECTION 3. FACILITIES AND EQUIPMENT. Except as set forth herein, Law Firm shall, at its sole cost and expense, provide all facilities and equipment that may be necessary to perform the services required by this Agreement. City shall make available to Law Firm only the facilities and equipment listed in this section, and only under the terms and conditions set forth herein.

City shall furnish physical facilities such as desks, filing cabinets, and conference space, as may be reasonably necessary for Law Firm's use while consulting with City employees and reviewing records and the information in possession of the City. The Legal Services Agreement
04/28/2025 City Council Agenda Page 2 76

location, quantity, and time of furnishing those facilities shall be in the sole discretion of City. In no event shall the City be obligated to furnish any facility that may involve incurring any direct expense, including but not limited to computer, long-distance telephone or other communication charges, vehicles, and reproduction facilities.

SECTION 4. INSURANCE REQUIREMENTS. Before beginning any work under this Agreement, Law Firm, at its own cost and expense, shall procure and maintain professional malpractice insurance in the amount of not less than $2 million per occurrence throughout the term of this Agreement. Law Firm shall provide proof satisfactory to City of such insurance that meets the requirements of this section and under forms of insurance satisfactory in all respects to the City, and that such insurance is in effect prior to commencing work under this Agreement. Law Firm shall maintain the insurance policy required by this section throughout the term of this Agreement.

Verification of the required insurance shall be submitted and made part of this Agreement prior to execution.

4.1 Variation. City may approve a variation in the insurance requirements upon a determination that the coverage, scope, limit, and form of such insurance is either not commercially available, or that the City's interests are otherwise fully protected.

4.2 Notice of Reduction in Coverage. In the event that any coverage required by this section is reduced, limited, or materially affected in any other manner, Law Firm shall provide written notice to City at Law Firm's earliest possible opportunity, and in no case later than five (5) days after Law Firm is notified of the change in coverage.

4.3 Remedies. In addition to any other remedies City may have if Law Firm fails to provide or maintain any insurance policies or policy endorsements to the extent and within the time herein required, City may, at its sole option, exercise any of the following remedies, which are alternatives to other remedies City may have and are not the exclusive remedy for Law Firm's breach:

4.3.1. Order Law Firm to stop work under this Agreement or withhold any payment that becomes due to Law Firm hereunder, or both stop work and withhold any payment, until Law Firm demonstrates compliance with the requirements hereof; and/or

4.3.2 Terminate this Agreement.

SECTION 5. STATUS OF LAW FIRM.

5.1 Independent Contractor. At all times during the term of this Agreement, Law Firm shall be an independent contractor and shall not be an employee of the City.

City shall have the right to control Law Firm only insofar as the results of Law Firm's services rendered pursuant to this Agreement and assignment of personnel pursuant to Subparagraph 1.3; however, City shall otherwise not have the right to control the means by which Law Firm accomplishes services rendered pursuant to this Agreement.

Notwithstanding any other city, state, or federal policy, rule, regulation, law, or ordinance to the contrary, Law Firm and any of its employees, agents, and subcontractors providing services under this Agreement shall not qualify for or become entitled to, and hereby agree to waive any and all claims to, any compensation, benefit, or any incident of employment by City, including but not limited to eligibility to enroll in the California Public Employees Legal Services Agreement
04/28/2025 City Council Agenda Page 3 77

Retirement System (PERS) as an employee of City, and entitlement to any contribution to be paid by City for employer contributions and/or employee contributions for PIERS benefits.

5.2 Law Firm Not Agent. Except as City may specify in writing or as provided by law, Law Firm shall have no authority, express or implied, to act on behalf of the City in any capacity whatsoever as an agent. Law Firm shall have no authority, express or implied, pursuant to this Agreement to bind the City to any obligation whatsoever.

SECTION 6. LEGAL REQUIREMENTS.

6.1 Governing Law. The laws of the State of California shall govern this Agreement.

6.2 Compliance with Applicable Laws. Law Firm and any subcontractors shall comply with all laws applicable to the performance of the work hereunder.

6.3 Other Governmental Regulations. To the extent that this Agreement may be funded by fiscal assistance from another governmental entity, Law Firm and any subcontractors shall comply with all applicable rules and regulations to which City is bound by the terms of such fiscal assistance program.

6.4 Licenses and Permits. Law Firm represents and warrants to the City that Law Firm and its employees, agents, and any subcontractors have all licenses, permits, qualifications, and approvals of whatsoever nature legally required to practice their respective professions. Law Firm represents and warrants to City that Law Firm and its employees, agents, any subcontractors shall, at their sole cost and expense, keep in effect at all times during the term of this Agreement any licenses, permits, and approvals legally required to practice their respective professions. In addition to the foregoing, Law Firm and any subcontractors shall obtain and maintain during the term of this Agreement any required business licenses from City.

6.5 Nondiscrimination and Equal Opportunity. Law Firm shall not discriminate, on the basis of a person's race, religion, color, national origin, age, physical or mental handicap or disability, medical condition, marital status, sex, or sexual orientation, against any employee, applicant for employment, subcontractor, bidder for a subcontract, or participant in, recipient of, or applicant for any services or programs provided by Law Firm under this Agreement. Law Firm shall comply with all applicable federal, state, and local laws, policies, rules, and requirements related to equal opportunity and nondiscrimination in employment, contracting, and the provision of any services that are the subject of this Agreement.

Law Firm shall include the provisions of this subsection in any subcontract approved by the City.

SECTION 7. TERMINATION AND MODIFICATION.

7.1 Termination. City may cancel this Agreement at any time and without cause upon written notification to Law Firm. Such written notification must provide an effective date of cancellation.

Legal Services Agreement
04/28/2025 City Council Agenda Page 4 78

Law Firm may cancel this Agreement upon sixty (60) days' written notice to City and shall include in such notice the reasons for cancellation.

In the event of termination, Law Firm shall be entitled to compensation for services performed to the effective date of termination; City, however, may condition payment of such compensation upon Law Firm delivering to City copies of any or all reports, data, maps, models, charts, studies, surveys, photographs, memoranda, plans, studies, specifications, records, files, or any other documents or materials, in electronic or any other form, that Law Firm prepares or obtains pursuant to this Agreement and that relate to the matters covered hereunder. Originals of attorney work product shall remain the property of Law Firm.

7.2 Amendments. The parties may amend this Agreement only by a writing signed by all the parties.

7.3 Assignment. City and Law Firm recognize and agree that this Agreement contemplates personal performance by Law Firm and is based upon a determination of Law Firm's unique personal competence, experience, and specialized personal knowledge. Moreover, a substantial inducement to City for entering into this Agreement was and is the professional reputation and competence of Law Firm. Law Firm may not assign this Agreement or any interest therein without the prior written approval of the City Manager.

7.4 Survival. All obligations arising prior to the termination of this Agreement and all provisions of this Agreement allocating liability between City and Law Firm shall survive the termination of this Agreement.

7.5 Options Upon Breach by Law Firm. If Law Firm materially breaches any of the terms of this Agreement, City's remedies shall include but not be limited to the following:

7.5.1 Immediate termination of the Agreement;

7.5.2 Retention of the plans, reports, documents, and any other work product prepared by Law Firm pursuant to this Agreement; and/or

7.5.3 Retention of a different law firm to complete any work described in Exhibit A remaining unfinished by Law Firm.

SECTION 8. KEEPING AND STATUS OF RECORDS.

8.1 Records Created as Part of Law Firm's Performance. Law Firm hereby agrees to deliver copies of all reports, data, maps, models, charts, studies, surveys, photographs, memoranda, plans, studies, specifications, records, files, or any other documents or materials, in electronic or any other form, that Law Firm prepares or obtains pursuant to this Agreement to the City upon termination of the Agreement. It is understood and agreed that the documents and other materials, including but not limited to those described above, prepared pursuant to this Agreement are prepared specifically for the City and are not necessarily suitable for any future or other use. City and Law Firm agree that, until final approval by City, all data, plans, specifications, reports and other Legal Services Agreement
04/28/2025 City Council Agenda Page 5 79

documents are confidential and will not be released to third parties without prior written consent of both parties.

8.2 Law Firm's Books and Records. Law Firm shall maintain any and all ledgers, books of account, invoices, vouchers, canceled checks, and other records or documents evidencing or relating to charges for services or expenditures and disbursements charged to the City under this Agreement for a minimum of three (3) years, or for any longer period required by law, from the date of final payment to the Law Firm pursuant to this Agreement.

SECTION 9. MISCELLANEOUS PROVISIONS.

9.1 Attorneys' Fees. If a party to this Agreement brings any action, including an action for declaratory relief, to enforce or interpret the provision of this Agreement, the prevailing party shall be entitled to reasonable attorneys' fees (including reasonable costs and disbursements) in addition to any other relief to which that party may be entitled. The court may set such fees in the same action or in a separate action brought for that purpose.

9.2 Venue. In the event that either party brings any action against the other under this Agreement, the parties agree that trial of such action shall be vested exclusively in the Superior Court for the County of San Bernardino.

9.3 Severability. If a court of competent jurisdiction finds or rules that any provision of this Agreement is invalid, void, or unenforceable, the provisions of this Agreement not so adjudged shall remain in full force and effect. The invalidity in whole or in part of any provision of this Agreement shall not void or affect the validity of any other provision of this Agreement.

9.4 No Implied Waiver of Breach. The waiver of any breach of a specific provision of this Agreement does not constitute a waiver of any other breach of that term or any other term of this Agreement.

9.5 Successors and Assigns. The provisions of this Agreement shall inure to the benefit of and shall apply to and bind the successors and assigns of the parties.

9.6 Conflict of Interest. Law Firm may serve other clients, but none whose activities within the corporate limits of City or whose business, regardless of location, would place Law Firm in a "conflict of interest," as that term is defined in the rules of professional responsibility governing Law Firm's profession, unless such conflict may be waived by City and City chooses to waive such conflict in writing.

Law Firm shall not employ any City official in the work performed pursuant to this Agreement. No officer or employee of City shall have any financial interest in this Agreement that would violate California Government Code section 1090 et seq.

Law Firm hereby warrants that although it has previously performed, and is currently performing, legal services for the City as an independent contractor, it is not now, nor has it been in the previous twelve (12) months, an employee, agent, appointee, or official of the City. If Law Firm were an employee, agent, appointee, or official of the City in the previous 12 months, Law Firm warrants that it did not participate in any manner in the forming of this Agreement. Law Firm understands that, if this Agreement is made in Legal Services Agreement
04/28/2025 City Council Agenda Page 6
nil

violation of Government Code section 1090 et seq., the entire Agreement is void and Law Firm will not be entitled to any compensation for services performed pursuant to this Agreement, including reimbursement of expenses, and Law Firm will be required to reimburse the City for any sums paid to the Law Firm. Law Firm understands that, in addition to the foregoing, it may be subject to criminal prosecution for a violation of Government Code section 1090 and, if applicable, will be disqualified from holding public office in the State of California.

9.8 Solicitation. Law Firm agrees not to solicit business at any meeting, focus group, or interview related to this Agreement, either orally or through any written materials.

9.9 Notices.

Any written notice to Law Firm shall be sent to:

Cole Huber LLP
Attn: Steven Graham Pacifico
2855 E. Guasti Road, Suite 402
Ontario, CA 91761
Any written notice to City shall be sent to:

City of Yucaipa
Attn: Mayor
34272 Yucaipa Blvd
Yucaipa, CA 92399

9.10 Integration. This Agreement, including attachments, represents the entire and integrated agreement between City and Law Firm and supersedes all prior negotiations, representations, or agreements, either written or oral.

9.11 Counterparts. This Agreement may be executed in multiple counterparts, each of which shall be an original and all of which together shall constitute one agreement.

9.12 Authorized Signature. Each person and party signing this Agreement warrants that he/she has the authority to execute this Agreement on behalf of the principal and that the party will be bound by such signature.
[Signature Page Follows]
Legal Services Agreement
04/28/2025 City Council Agenda Page 7 81

AMENDED AND RESTATED

LEGAL SERVICES AGREEMENT BETWEEN

CITY OF YUCAIPA AND COLE HUBER LLP
The parties have executed this Agreement as of the Effective Date.

CITY

CITY OF YUCAIPA
By:

Jon Thorp, Mayor
ATTEST:

By:

LAW FIRM

COLE HUBER LLP
By _
By
Ana V. Sauseda, MMC Steven Graham Pacifico, Partner
Director of General Services/City Clerk
Derek Cole, Managing Partner
Legal Services Agreement
04/28/2025 City Council Agenda Page 8
RE

EXHIBIT A — SCOPE OF WORK
The following services shall be provided under this Agreement:

CITY ATTORNEY SERVICES
Law Firm shall provide all general counsel services customarily provided to public agencies such as the City, which include the following:

Advise the City Council, Commissions, other City officials, and staff on legal matters pertaining to municipal government, including the Brown Act and parliamentary procedures for running meetings;
Attend all City Council and other meetings as requested by the City Council and City Manager;
Provide legal advice, consultations and opinions to the City Council, City Manager, and staff;
Prepare and/or review all ordinances, resolutions, municipal contracts, and other contracts and agreements entered into by the City;
Alert the City in a timely manner on new State or Federal legislation or judicial decisions that may impact the City and propose appropriate action(s) to assure compliance; Inform the City Council and recommend changes to City ordinances and policies as needed;
Research and submit legal opinions on municipal or other legal matters as requested by the City Council or City Manager;
Review memorandums of understanding and provide guidance on personnel matters, labor relations and policies and procedures affecting employees, including employee discipline or procedures to assure compliance;
Provide legal work pertaining to land use issues including, but not limited to, property acquisitions, property disposals, public improvements, easements, dedications, the California Environmental Quality Act and public utilities; Enforce City codes, zoning regulations, and building standards through administrative and judicial actions;
Initiate and prosecute any necessary criminal actions required to enforce municipal ordinances;
Review documents, policies, and forms to ensure compliance with current laws; Coordinate and monitor the work and cost of special legal counsel; Promptly respond to calls, e-mails, and correspondence from the City Council, City Officials and staff; and
Exhibit A: Scope of Work
04/28/2025 City Council Agenda Page 1
RN

Perform other non -litigation or non -specialized legal duties as requested by the City Council or City Manager.

LITIGATION SERVICES
Upon authorization by the City, Law Firm shall represent the City in any judicial action or any administrative proceeding. Representation of the City shall include:

Preparation for and attendance at court hearings (except for hearings relating to work performed on behalf of the City to prosecute code violations and perform enforcement code functions);
Drafting of pleadings, motions, memoranda, court forms, and other litigation documents; Research and analysis of claims, defenses, and remedies; Drafting and responding to discovery;
Coordinating, reviewing, and summarizing discovery and document productions; Preparing for, attending and summarizing depositions, including witness preparation and preparation of post -deposition summaries or reports;
Preparation of administrative records;
Meetings with client representatives, opposing counsel, and others concerning the litigation;
Trial and trial preparation; and
Other tasks as may be necessary to the successful completion of the litigation.

Exhibit A: Scope of Work
04/28/2025 City Council Agenda Page 2
MA

EXHIBIT B

COMPENSATION SCHEDULE AND REIMBURSABLE EXPENSES
Retainer Rates: City shall pay Law Firm $24,000 per month based on the parties' understanding that Law Firm shall, on average, devote 100 hours of attorney time to the City Attorney Services described in Exhibit A (and assuming an average hourly rate of $240,00). The parties shall review the hours in anticipation of Fiscal Year 2026/27 and each subsequent city fiscal year after the effective date of this contract to determine whether 100 hours is an accurate measure for setting the monthly retainer. If the parties determine a different number should be utilized, they shall attempt to agree upon a mutual decrease or increase of the monthly retainer and shall reflect their resolution in writing.

Exceptions from Retainer:

Any land use, environmental, or other work that the City is being reimbursed for by a third -party shall not be subject to the retainer and will be invoiced to the City at the Firm's market rates set by Law Firm. Such work will be tracked on a per -project basis and the City shall only be responsible for payment of funds reimbursed to the City by the third -party.

Labor and personnel issues are exempt from the retainer, including: reviewing memorandums of understanding, labor relations and policies and procedures affecting employees, including employee discipline or procedures to assure compliance. Any work assigned will be invoiced to the City at rates agreeable to the City Manager.

Litigation Services shall be provided at the following rates:

LITIGATION SERVICES: RATES
......................................_......................................................................................................... .-................... ..... ....._-••--- -r-----.--..-----.._... -........... .................................... ........ .... ........................... .... ...... ..........................

Attorneys (Blended): $271.00/hour
............................... ..._._.._�. - - ......._..._.._.__....--.... -....................... ........................................... i................................................... ...... ...........-..................................... ............ ... ....... .......................................... .

Paralegals/Law Clerks: j $185.00/hour
Costs shall be paid as follows:

Duplication/reproduction fees
(50 pages or more)
Vehicle travel originating from Firm's
Ontario office (Litigation Only)
Extraordinary postage or overnight
delivery costs
Actual cost if performed by outside
service; $0.15 if performed in-house
Applicable IRS rate per
mile x number of miles
Actual Cost
Costs incurred in the course of investigation, research, negotiation or litigation will also be invoiced monthly. The following list of charges is included by way of example:

Parking and toll fees Actual Cost
Extraordinary postage or overnight Actual Cost
delivery costs
04/28/2025 City Council Agenda
RR

Court filing fees
Actual Cost
Attorney services (includes service of
Actual Cost
process fees, arbitrators, and
mediators)
..... _....

Messenger services
....... _ _ __ ..

Actual Cost
_
Witness fees
......... .. _ .. ........ ...

Actual Cost
Expert fees
Actual Cost
Westlaw research
...........

Prorated so the City would
. ........ ......... ....... ... _
pay its proportionate share
Accurint or other database research fees
Actual Cost
Data conversion costs and forensic IT work
Actual Costs
.. ..... _ ........

FedEx, OnTrac Overnight, or other one-
Actual Cost
day delivery services
Duplication/reproduction fees (50 pages or
Actual cost if performed by
more)
outside service; $.15/copy if in-
house
Any other expense not listed above that
Actual Cost
becomes necessary for the successful
resolution of a client matter
Exhibit A: Scope of Work
04/28/2025 City Council Agenda Page 2
it

CITY OP
�r

AGENDA REPORT
DATE: April 28, 2025
TO: Honorable Mayor and City Council
FROM: Steven Graham Pacifico, City Attorney
Item No. 6
SUBJECT: Approval of Employment Agreement for Interim City Manager RECOMMENDATION:

That the City Council approve the Employment Agreement with Jennifer Crawford for the position of Interim City Manager, effective retroactively to April 1, 2025.

BACKGROUND/DISCUSSION:

Following the vacancy in the City Manager position in March 2025, Assistant City Manager Jennifer Crawford assumed the responsibilities of Acting City Manager to ensure the continuity of day-to-day operations and organizational leadership. At its April 14, 2025 meeting, the City Council formally appointed Ms. Crawford as Interim City Manager.

Ms. Crawford has served the City of Yucaipa for 26 years in multiple key leadership roles, including her current position as Assistant City Manager/Rent Administrator. Her deep institutional knowledge, proven leadership, and long-standing commitment to the community provide critical stability during this transitional period. The interim appointment allows the City to maintain operational continuity while a formal recruitment is conducted for the permanent City Manager position.

The proposed Employment Agreement memorializes this interim role and outlines the terms and conditions of Ms. Crawford's assignment. The agreement is retroactively effective April 1, 2025, and allows Ms. Crawford to serve in a dual capacity as both Interim City Manager and Assistant City Manager. She is authorized to delegate duties as necessary to ensure the efficient functioning of the City.

Ms. Crawford will receive a biweekly base salary of $10,537.21, which includes a 10% salary increase in recognition of her additional responsibilities (commonly referred to as "acting pay").

She will continue to receive the same benefits currently associated with the Assistant City Manager classification and will not receive any additional benefits specific to the interim role.

The agreement includes a term not to exceed six (6) months, unless extended by mutual written agreement, and provides for Ms. Crawford's return to the Assistant City Manager position upon 04/28/2025 City Council Agenda 87

conclusion of the interim assignment. This dual -role arrangement ensures fiscal responsibility and organizational continuity without requiring a costly external interim appointment.

BROWN ACT ORAL REPORT:

The Brown Act requires that before taking final action to approve an executive compensation package, such as an employment agreement for the Interim City Manager, the City Council must publicly report a summary of the recommended compensation and benefits orally in open session.

This ensures transparency around public salaries and executive compensation.

The following should be read allowed before the City Council votes on this item:
"Before the Council considers final action on the proposed employment agreement for the Interim City Manager, I am providing the required summary of compensation as mandated by Government Code Section 54953(c)(3). Under the agreement, Jennifer Crawford will serve as Interim City Manager effective retroactively to April 1, 2025, and will continue to hold the title of Assistant City Manager. She will receive a biweekly salary of $10,537.21, which includes a 10% increase above her current Assistant City Manager salary. She will continue to receive the same benefits currently afforded to the Assistant City Manager position, with no additional benefits or allowances specific to the interim assignment. The agreement is for a term not to exceed six months, unless extended by mutual agreement, and she will return to her Assistant City Manager role at the conclusion of the assignment."
FISCAL IMPACT:

The Interim City Manager biweekly base salary is $10,537.21, which reflects a 10% increase over Ms.

Crawford's current Assistant City Manager salary.

Attachments:

Interim City Manager Employment Agreement
Approved by: lQ-�►w
04/28/2025 City Council Agenda 88

ATTACHMENT 1
04/28/2025 City Council Agenda 89

INTERIM CITY MANAGER EMPLOYMENT AGREEMENT
This Employment Agreement ("Agreement"), made by and between the City of Yucaipa, a California municipal corporation ("City") and Jennifer Crawford ("Employee"), an individual, both of whom agree as follows:

RECITALS
WHEREAS, Employee is currently employed as the City's Assistant City Manager; and WHEREAS, the City has a vacancy in the position of City Manager; and WHEREAS, the City will be conducting a recruitment to fill the vacancy, and in the meantime, City is interested in employing Employee, on an interim basis, as the Interim City Manager, and Employee is willing to accept and perform that interim appointment; and WHEREAS, for the duration of this Agreement, Employee will fill both the role of Assistant City Manager and Interim City Manager. On an as needed basis, Employee shall assign duties to other employees as necessary; and
WHEREAS, following completion of the interim assignment, Employee shall return to the position of Assistant City Manager; and
WHEREAS, the parties desire to set forth the terms and conditions of the interim assignment.

NOW, THEREFORE, the parties agree as follows:

Section 1. Appointment; Duties and Authority
City agrees to appoint Employee as Interim City Manager, retroactively effective April 1, 2025, to perform the functions and duties specified in the City Manager j ob description, the City's Municipal Code, provisions of state law, and the directions of the City Council. Employee is subject to the direction and oversight of the City Council, and is appointed "at will," meaning that the employee serves in the capacity of Interim City Manager at the pleasure of the City Council. During this time, Employee will continue to perform the duties of Assistant City Manager on an as needed basis or shall assign those duties to other employees as necessary. Subject to the oversight of the City Council, Employee has discretion to structure her time and prioritize tasks to ensure that necessary functions of each position are adequately fulfilled.

Section 2. Hours of Work.

Employee is exempt under applicable wage and hour laws and is expected to engage in those hours of work necessary to fulfill the obligations of the position. Employee must be available to other staff and members of the public during City's regular hours of business, and generally Employee is expected to be working during such regular hours of business. Employee's position also requires frequent time worked outside of customary business hours (e.g. to attend City Council meetings 04/28/2025 City Council Agenda 90

or other functions on City's behalf). As such, Employee's daily and weekly work schedule will vary in accordance with the work to be performed, and in accordance with specific direction provided by the City Council.

Section 3. Performance Evaluation
During this interim assignment, Employee is subject to the City Council's evaluation of performance, on day and at times selected by the City Council.

Section 4. Base Salary
Salary: Effective April 1, 2025, Employee will receive a bi-weekly rate of $10,537.21. Employee shall be paid at the same intervals and in the same manner as other management employees, and all wage payments are subject to applicable payroll taxes and withholdings. Salary changes approved for and applied to any other employees of City shall not be applied to Employee in this interim appointment unless the City Council expressly provides that they shall apply. All base salary to which she is entitled to as the Interim City Manager assignment is incorporated into the bi-weekly rate listed above.

Section 5. Retirement and Benefits
Ca1PERS: For the duration of the Interim City Manager assignment, Employee shall remain eligible for participation in Ca1PERS.

Benefits: Employee shall continue to be eligible for any benefits provided to the Assistant City Manager classification.

Section 6. Term and Termination
Subject to the terms and conditions of this Agreement, Employee shall remain in the position of Interim City Manager for the duration of the recruitment process for the position of City Manager, not to exceed six (6) months from the effective date unless extended by mutual written agreement of the parties. At the completion of the Interim City Manager assignment, Employee shall return to the position of Assistant City Manager.

Section 7. Termination
Termination by City. Employee understands and agrees that, in this interim assignment, Employee works at the will and pleasure of the City Council, and that Employee may be removed from the Interim City Manager position at any time, with or without cause, without any due process rights. Upon any such removal, or at the completion of the assignment, Employee will resume the position of Assistant City Manager.

Termination of Interim Assignment by Employee. Employee may voluntarily terminate this interim assignment at any time by giving not less than fourteen (14) days' notice. Upon receipt by the City of Employee's notice to voluntarily terminate pursuant to this provision, the City shall 04/28/2025 City Council Agenda 91

return Employee to the Assistant City Manager position at any date within that 14-day notice period. Employee will be paid for the Interim assignment for the days it was performed, with the Assistant City Manager salary resuming upon the effective date of return to that position.

Termination of Employment by Employee. Employee may voluntarily terminate employment with the City at any time by giving not less than fourteen (14) days' notice. Upon receipt of voluntary termination, the City may, at its option, relieve Employee of duty effective any date prior to the end of such period, provided that the City pays Employee all salary that would have been earned by the Employee through the balance of the notice period.

Return to Former Position. Employee currently holds the position of Assistant City Manager. City agrees to keep the Assistant City Manager position available during the Term of this Agreement.

Should Employee's service as Interim City Manager be terminated, Employee may (at her discretion) resume her duties as the Assistant City Manager.

Section 8. Notices
Notice pursuant to this Agreement shall be given by personal service, by overnight delivery service (e.g. Federal Express), or by depositing in the custody of the United States Postal Service, postage prepaid, addressed as follows:

Employer: City of Yucaipa
34272 Yucaipa Blvd
Yucaipa, CA 92399
Attn: Mayor & City Attorney
Employee: Jennifer Crawford
Mailing address last on file with City
Notice shall be deemed given as of the date of personal service or as of the date of deposit of such written notice in the course of transmission by overnight delivery or by the United States Postal Service.

Section 9. General Provisions
Integration. This Agreement sets forth and establishes the entire understanding between City and Employee with respect to the interim appointment. Any prior discussions or representations by or between the parties regarding this appointment are merged into and rendered null and void by this Agreement. The parties by mutual written Agreement may amend any provision of this Agreement during the life of the Agreement. Such amendments shall be incorporated and made a part of this Agreement.
04/28/2025 City Council Agenda 92

Binding Effect. This Agreement shall be binding on City and Employee and shall not be assignable or transferable, in whole or in part, by either parry. Any such purported transfer or assignment shall be null and void.

Effective Date. This Agreement shall become effective April 15, 2025, and shall be retroactively applied to April 1, 2025, as specified in Section 1.

Severability. The invalidity or partial invalidity of any portion of this Agreement will not affect the validity of any other provision. In the event that any provision of this Agreement is held to be invalid, the remaining provisions shall be deemed to be in full force and effect as if they have been executed by both parties subsequent to the expungement or judicial modification of the invalid provision.

Attorney's Fees. If any legal action or proceeding is brought to enforce or interpret this Agreement, the prevailing party, as determined by the court, shall be entitled to recover from the other party all reasonable costs and attorney's fees, including such fees and costs as may be incurred in enforcing any judgment or order entered in any such action. Nothing in this subsection shall be read to prevent the parties from agreeing to some alternative method of dispute resolution. If such a method is agreed to, any final determination shall include an award of attorney's fees and costs by the presiding officer.

Governing Law and Venue. This Agreement shall be governed by and construed in accordance with the laws of the State of California. Employee and City agree that venue for any dispute shall be in San Bernardino County, California.

Representation by Counsel. The parties acknowledge and agree that they were, or had the opportunity to be, represented individually by legal counsel with respect to the matters that are the subject of this Agreement and that they are fully advised with respect to their respective rights and obligations resulting from signing this Agreement.

Waiver. Any failure of a party to insist upon strict compliance with any term, undertaking, or condition of this Agreement shall not be deemed to be a waiver of such term, undertaking, or condition. To be effective, a waiver must be in writing, signed and dated by the parties.

Counterparts. The Agreement may be executed in two or more counterparts, including via facsimile or electronically -transmitted signature, each of which shall be deemed an original, but all of which together shall constitute one -in -the -same document. [Signature Page Follows]
04/28/2025 City Council Agenda 93

IN WITNESS WHEREOF, the parties have executed this Agreement the day and year first above written.

CITY OF YUCAIPA
Jon Thorp, Mayor
ATTEST:

Ana V. Sauseda, MMC
Director of General Services/City Clerk
E,1»:Z01T/01o7_,.�e]IOR933"
Steven Graham Pacifico, City Attorney

EMPLOYEE
Jennifer Crawford, Interim City Manager
04/28/2025 City Council Agenda 94

CI'n' of
Item No. 7

AGENDA REPORT
DATE: April 28, 2025
TO: Honorable Mayor and City Council
FROM: Grant Malinowski, Fire Chief
SUBJECT: Fire Department Engine Replacement
RECOMMENDATION:

That the City Council:

1. Review options and provide direction on the procurement of two (2) new KME Severe Service Pumper Fire Engines; and

2. If the prepay option is selected, approve a FY25 budget adjustment and a change order to the existing Fire Apparatus Solutions purchase order in the amount of $2,150,580; and

3. Authorize the Mayor to execute any necessary agreements to carryout Council direction.

BACKGROUND/DISCUSSION:

According to industry standards, fire engines are considered reliable for 10 years or 100,000 miles in frontline service, and an additional 10 years or 100,000 miles in reserve service.

Several engines in the Yucaipa Fire Department (YFD) have already surpassed or are approaching these limits. As these vehicles age, they experience more frequent breakdowns, higher maintenance costs, and reduced reliability during emergencies.

Replacing these engines ensures that YFD continues to provide timely, effective emergency response and avoids escalating costs tied to aging equipment.

Staff recommends procuring two (2) new KME Severe Service Pumper Fire Engines to replace aging vehicles. New engines take approximately 24 months to build. Ordering now puts expected delivery in May 2027, at which point current frontline engines will be past their useful life.

This recommendation is consistent with the intent of Measure S to support our public safety services. 04/28/2025 City Council Agenda 95

Procurement Options
Engines would be purchased using competitively bid pricing through Sourcewell Contract #113021.

Lease terms are offered through Leasing 2 Inc. at a fixed 4.86% interest rate.

Annual
Option Description Total Cost
Cost
Prepay 2 engines
$2,150,580
None
2 engines paid on delivery
$2,402,742
None
Phased (FY27+FY28), paid on delivery
$1,201,371 (FY 27) + TBD (FY 28)
None
Lease to own — 5-Year 1$2,651,165
$530,233
Lease to own — 7-Year
$2,772,280
$396,040
Lease to own — 9-Year
$2,895,489
$321,721
Options Analysis
Option 1. Prepayment offers a discount but locks up City funds for two years. Investment returns over this period are expected to offset the discount, making this option neutral from a financial standpoint.

Option 2. Pay on delivery preserves the City's cash reserves while achieving the same long-term benefit.

Staff s recommends this option over the prepay option.

Option 3. A phased purchase (1 now, 1 next year) aims to hedge against current market headwinds.

Industry consolidation and rising input costs have made this a challenging time for buyers. By delaying the second engine purchase, the City may benefit if trade negotiations improve supply chain conditions or reduce material costs. While that outcome is uncertain, it is certain that present conditions are unfavorable for making large capital purchases.

Options 4 — 6. Lease terms are offered through Leasing 2 Inc. at a fixed 4.86% interest rate. Lease to own introduces interest costs that weaken the City's ability to manage its ongoing structural deficit. Leasing is not recommended.
04/28/2025 City Council Agenda 96

Existing Fleet
Here is a summary of our existing fleet and the service plan for each when we receive the new engines:

Unit ID Year
Make
Mileage Status 2027 Status
ME-551 2016
KME
93,400 Frontline Reserve
ME-552 2012
KME
123,038 Frontline Reserve
E551A 2003
Pierce
200,000+
Reserve Retire
E552A
2002
Pierce
190,000
Reserve
Retire
FISCAL IMPACT:

The Fire Fund is projected to have a cash balance of $5 million as of June 30, 2025. Any direction to purchase new engines would result in a commensurate rise in budgetary expenditures to and reduction of cash balances in the Public Safety Fund when the payment is made. (Eg. Prepayment of $2,150,580 would increase FY25 expenditures in the Public Safety Fund and reduce its cash balance by the same amount, leaving a balance of approximately $3 million.) Attachment(s):

1. FAS KME Pumper Quote

2. Leasing 2 Inc. Quote
Approved by -
04/28/2025 City Council Agenda 97

ATTACHMENT 1
04/28/2025 City Council Agenda 98

41ie P+PPararGs
Toll,tioO' 017605 Sycamore Ave., Rialto, CA 9Q876.14562 Manzanita Drive, Fontana, CA 993350 Rialto Office No.: (909) 879-7854 • Fontana Office No.: 800-9.28-1O.RS • Website: FASService.Org -------------------------------------------------------------------------------------- February 27, 2025
Yucaipa Fire Department
34259 Wildwood Canyon Rd.

Yucaipa, CA 92399
(909) 795-3048
Chief Malinowski,
KME Fire Apparatus is pleased to provide you with this proposal for one (2) KME Custom Pumpers per our attached specification. The price, terms and conditions for the proposed apparatus are as follows:

Option 1- No Prepayment
Description
Each Price
Qty
Extended
KME Severe Pumper
$1,138,163.00
2 $2,226,326.00
Sales Tax
$88,207.63
2 $176,415.27
Total
$1,266,370.63
2 $2,402,741.27
Option 2 -100% Prepayment
Description
Each Price
Qty
Extended
KME Severe Service Pumper
$1,138,163.00
2 $2,226,326.00
Prepayment Discount
($115,214.00)
2 ($230,428.00)
Sales Tax 7.75%
$79,278.55
2 $154,682.10
Total
$1,102,227.55
2 $2,150,580.10
This price is valid for 60 days.

Performance Bond available upon request. Please calculate at $4.00 per thousand dollars.

Terms: Net 30 after PO if prepaid. Net 15 after delivery if not prepaid.

Delivery: 27-30 months after order
Contingency fund: $25,000 per unit included in price above for equipment installation. Any unused funds will be credited back to the Department.

We appreciate the opportunity to offer this proposal to Yucaipa Fire Department.

Respectfully,
&-a4dalr �a'nez

KME FERRARA
iM 2VGFOUa
REV Fire Group
KV JrA F
smear
04/28/2025 City Council Agenda 99

41{e P+PParar�
G
'QPolutio''S 01762 S Sycamore Ave., Rialto, CA 92876.14569 Manzanita Drive, Fontana, CA 92s55* Rialto Office No.: (909) 879-7854 - Fontana Office No.: 800-sf8-1088 • Website: FASService.Org -------------------------------------------------------------------------------------- Brandon Gomez — California Sales
�����✓ KM E FERRARA
TM 2- LR UR
REV Fire Group smear
04/28/2025 City Council Agenda
0 100

ATTACHMENT 2
04/28/2025 City Council Agenda 101

LEASE FINANCING PROPOSAL
Requested by
Fire Apparatus Solutions
Brandon Gomez
Representing
I<MIEA
/ZROUP
Presented To (As Lessee)
City of Yucaipa, CA
Proposal Date:

April 22, 2025
Equipment Description:
(2) KME
Custom Pumpers
Commencement Date:

May 15,
2025
Option 1
Option 2
Option 3
Equipment Cost:
$2,276,326.00
$2,276,326.00
$2,276,326.00
Prepay Discount:
$230,428.00
$230,428.00
$230,428.00
Sales Tax:
$158,557.10
$158,557.10
$158,557.10
Amount Financed:
$2,204,455.10
$2,204,455.10
$2,204,455.10
Lease Term:
5 Years
7 Years
9 Years
First Payment Date:
5/15/27
5/15/27
5/15/27
Payment Frequency:

Annual
Annual
Annual
Interest Rate:

4.78%

4.78%

4.78%
Payment Amount:
$530,233.01
$396,040.00
$321,721.14
Qualifications:

1. Pricing: This is a lease proposal for the payment stream(s) indicated above. If any of the information identified above are not correct, please advise us so that we can determine if a new proposal is required. Other important elements of this proposal are:
a) Rate Expiration: Signing this proposal does not in itself lock in your rate. This lease must be credit approved, contracts properly signed, and the lease funded by Leasing 2 within thirty days from the date of this proposal to protect the rates quoted. b) Closing Costs: There will be no up -front costs of any kind charged by Lessor including closing costs, points, administrative costs, etc.

Your attorney may charge you to review the lease documents and complete the opinion letter required with our lease documentation. The dealer has not included the cost of a performance bond which would be approximatley $4400. This can be added to the financing if Option 1- 3 is selected.
c) Fixed Rates: Rates are fixed for the entire term.

2. Type of Lease: This is a lease -purchase type of financing. After all the lease payments are made, Lessee will own the equipment without further cost.

3. Financial Reporting: All city, county and tax districts (including fire districts) will be expected to provide GAAP audited financial reports. All non -for profit corporations (vfd's) will be expected to provide IRS 990 federal tax returns. If you do not maintain these types of financial reports, please contact us to discuss.

4. Vendor Payable I Escrow Account (where applicable): In the event that the truck(s) and/or equipment are not ready to be delivered, proceeds of this lease will be held in a vendor payable account until delivery/acceptance. This is an interest bearing account to Lessee.

5. Credit Approval and Documentation: This is a proposal only, and does not represent a commitment to lease. This financing is subject to credit review and approval and execution of mutually acceptable documentation, including the opinion of lessee's counsel opining that the agreement is legal, valid and binding, obligation of Lessee.

Financing by:

Contact:

Phone:

Email:

Web:

Leasing 2, Inc.

Rick Carney
813-258-9888 x16
[email protected]
vwwv.leasing2.com
04/28/2025 City Council Agenda
102

REQUEST TO PROCEED:

When you are ready to proceed with Leasing 2 towards finalizing this lease financing arrangement, please indicate so by signing below and completing the requested information. We will immediately email you our application. Thank you for your confidence and consideration.

Proposal date: April 22, 2025
Upcoming Governing Body meeting date for lease approval:

City of Yucaipa, CA
Name of Lessee
Authorized Signature
Printed Name Of Authorized Signature
Contact Name
(if Different ThanAuthorized Signature)
Financial Contact Name
(Can be Treasurer or Clerk)
Option Chosen: (where applicable)
Date
Last month of your budget year?
Contact Phone
Contact Phone
Title
Contact Email
Contact Email
Please complete the above information and fax or email all pages of the proposal to 813-258-9333 / [email protected]
ASSOCIA110N FOR
G. OVFR NNIFN TAI

1.1_ASING & FINANCE
** Important: A Resolution will be required with the lease contract ** In the event that you require board action to sign this proposal, please call us so that we may forward the preferred form for the meeting.

Are you ready to move forward with Leasing 2?
Here is a quick overview of our process
Signed Proposal - When you are ready to move forward with Leasing 2, email a scan of the completed and signed 1posal back to Leasing 2.

Credit Application - A credit application and request for current financial reports will be emailed to the designated 7tacts upon receipt of the signed proposal. The credit application should be completed and returned promptly to protect jr quoted interest rates. Credit approval usually comes within a few days receipt of the completed credit application.

Financing Agreement -Once credit approval is accomplished, the financing agreement will be emailed for review and nature. Once the contracts are signed and returned, we are ready for closing. 04/28/2025 City Council Agenda 103

AGENDA REPORT
DATE: April 28, 2025
Item No. 8
TO: Honorable Mayor and City Council
FROM: Phil White, Director of Finance 6)
SUBJECT: June 30, 2024 Annual Comprehensive Financial Report & Alternative Compliance Examination Engagement
RECOMMENDATION:

That the City Council receive and file the June 30, 2024 Annual Comprehensive Financial Report & Alternative Compliance Examination Engagement.

BACKGROUND/DISCUSSION:

We are proud to present the City of Yucaipa's June 30, 2024, Annual Comprehensive Financial Report (ACFR), a document that shows how the City collected and spent its money during the fiscal year ending June 30, 2024. It includes the independent auditor's opinion on the fair presentation of the financial information in accordance with Generally Accepted Accounting Principles (GAAP).

Information presented in the ACFR aims to share the City's financial health and activity in a clear and transparent way to build trust between the City and the people who live, work, and invest here.

Components of the ACFR are audited each year following the close of the fiscal that spans July 1 thru June 30. The auditor's opinion rendered is an unmodified or "clean" opinion. There were no material weaknesses or significant deficiencies in internal control identified during the audit.

Additionally, there were no instances of noncompliance identified by the auditor. While all the information in the ACFR is useful, certain financial information may be of particular interest.

The General Fund (The City's primary operating fund) balance sheet reports assets ($59 million) exceeding liabilities ($8 million) resulting in a fund balance (equity) of $51 million. However, $19 million is reported as nonspendable fund balance and relates primarily to interfund loans in the Development Impact Fee (DIF) Capital Projects Fund. The DIF Fund reports a deficit $21 million fund balance at the end of the year. Overall, Yucaipa continues to report a strong balance sheet and added $3 million to its unassigned fund balance in the General Fund bringing the total to $18.2 million. Unassigned fund balance is a key indicator of a City's financial health and ability to maneuver in difficult times. The increase in FY24 is a positive result; the City continues to have areas of concern. The primary area to monitor on the balance sheet continues to be the DIF Fund and the interfund loan balance.
04/28/2025 City Council Agenda 104

Condensed governmental fund balance sheet information is included below. This information is compiled based on the audited balance sheet on pages 14-15 in the ACFR.

Total
Miscellaneous
Development
Facilities
Miscellaneous
Governmental
General Fund Special Revenue
Impact Fees
Construction
Capital Projects Non -Major
Funds
Assets
Advances to Other Funds $18,995,018 $ -
$
$ -
$ - $ -
$ 18,995,018
Other Assets 40,150,044 3,003,683
2,545,459
8,451,839
6,169,642 15,978,747
76,299,414
Total Assets $59,145,062 $ 3,003,683
$ 2,545,459
$ 8,451,839
$ 6,169,642 $ 15,978,747
$ 95,294,432
Liabilities
Advances from Other Funds $
Other Liabilities
Deferred Inflows
Total Liabilities and DI
Fund Balance
Nonspendable
Restricted
Committed
Assigned
Unassigned
Total Fund Balance
Total L, DI & FB
- $ - $ 17,360,486 $ - $ $ 1,634,532 $ 18,995,018
7,399,228 2,030,345 6,016,780 317,676 5,602,812 924,428 22,291,269 841,251 123,712 73,554 51,366 1,156,924 2,246,807
8,240,479 2,154,057 23,450,820 317.676 5,654,178 3,715,884 43,533,094 19,167,365
19,167,365
849,626 515,464 14,056,262
15,421,352
13,468,799
13,468,799
8,134,163
8,134,163
18,268,419
(20,905,361) (1,793,399)
(4,430,341)
50,904,583
849,626 (20,905,361) 8,134,163 515,464 12,262,863
51,761,338
$59,145,062 $
3,003,683 $ 2,545,459 $ 8,451,839 $ 6,169,642 $ 15,978,747 $ 95,294,432
The notes to the financial statements include disclosures on key balances and transactions including the DIF interfund balances and fund balance classifications. Additionally, disclosures are presented for other key balances including cash and investments, loans receivable, pension and other post - employment liabilities and funds with accumulated deficits. The notes are an integral part of the financial statements.

The ACFR reports actual balances as opposed to a budget document that reports planned spending and revenue estimates. Budget to actual comparisons for each accounting fund are included in the ACFR. The General Fund budget to actual comparison is included on page 60 of the ACFR.

General Fund revenues exceeded budget estimates by 4% and $1.6 million. The result is consistent with historical ACFRs reporting actual revenues between 4% and 6% greater than estimated.

Accounting rules for budget administration do not require revenue budgets to receive revenue.

However, budget appropriation is required to spend and therefore actuals are historically less than budget estimates. In FY24, actuals were 9% and $4 million less than budget. The historical average for actual expenditures in comparison to budget is between 20% and 30%. The FY24 result reflects a combination of tighter budgets, delayed programming, not yet completed storm repair work, and deferred capital procurement. The budget to actual comparison for the General Fund is included below.
04/28/2025 City Council Agenda 105

Variance with
Final Budget
Budgeted
Amounts
Actual
Positive
Cr,ginal
Final
Amounts
(Negative)

REVENUES
Taxes:

Property Taxes
$ 13,766,000
S 13,766,000
S 14,716,261
S 950,261
Sales and Use Taxes
5,548,294
5,548,294
5,529,736
(18,558)
Franchise Taxes
1,538,000
1,538,000
1,757,501
219,501
Documentary Transfer Tax
200,000
200,000
198,320
(1,680)
Other Taxes
100,000
100,000
179,225
79,225
Licenses and Permits
1,060,304
2,137,304
1,883,453
(253,851)
Fines and Forfeitures
31,000
31,000
46,683
15,683
Charges for Services
4,820,476
6,194,803
7,180,919
986,116
Intergovernmental
6,500,000
9,400,000
7,331,376
(2,068.624)
Investment Income
5,000
5,000

1.713,694
1,708.694
Other
169,042
169,042
122,383
(46,659)
Total Revenues
33,738,116
39,089,443
40,659,551
1,570,108

EXPENDITURES
Current:

General Government:

City Manager
1,239,621
1,245,643
1,209,056
36,587
City Council
127,427
127,427
113,336
14,091
General Services/City Clerk
1,079,063
1,140,588
958,294
182,294
Information Technology
2,012,081
2,012,081
2,012,081
0 Finance
2,164,653
2,142,628
1,694,763
447,865
Non -departmental
990,392
1,035,867
644,019
391,848
Community Development
1,694,665
1,625,945
1,359,359
266,586
Building and Safety
810,343
3,773,023
3,593,489
179,534
Public Works
3,742,798
4,151,390
3,997,246
154,144
Public Safety:

Police Services
13,401,811
13,667,861
13,539,502
128,359
Fire Protection Services
5,657,462
5,708,972
5,323,249
385,723
Community Services
5,458,394
6,980,382
5,801,175
1,179,207
Capital Outlay
951,097
1,126,712
481,967
644.745
Total Expenditures
39,329,807
44,738,519
} 0,727,536
4,010,983
Excess (Deficiency) of Revenues
over Expenditures
(5,591,691)
(5,649,076)
(67,985)
5,581,091

OTHER FINANCING SOURCES (USES)
Transfers In
2,880,587
3,290,885
2,625,140
(665,745)
Transfers Out
(2,328,126)
(2,345,040)
(2,335,039)
10,001
Total Other Financing Sources (Uses)
552,461
945,845
290,101
(655,744)
Net Change in Fund Balances
(5,039,230)
(4,703,231)
222,116
4,925,347
Fund Balances. Beginning of Year
50,682,467
50,682,467
50,682,467
-
Fund Balances, End of Year
$ 45,643,237
S 45,979,236
S 50,904,583
S 4,925,347
The ACFR and the external auditor's required communication letter are included as attachments to this staff report.
04/28/2025 City Council Agenda 106

In addition to the ACFR, the City's use of federal awards is subject to annual review. The City's review requirement was met through an Alternative Compliance Examination Engagement (ACEE).

The streamlined review of the ACEE resulted in an unmodified opinion which is included as an attachment to this staff report.

The Finance Committee reviewed the ACFR in detail as well as the ACEE at its April 21', 2025 meeting, and recommended presenting both documents for the City Council's consideration.

FISCAL IMPACT:

The recommendation does not result in a fiscal impact.

Attachments:

1. June 30, 2024 Required Communication Letter

2. June 30, 2024 Annual Comprehensive Financial Report

3. June 30, 2024 Alternative Compliance Examination Engagement Approved by:
04/28/2025 City Council Agenda 107

ATTACHMENT 1
04/28/2025 City Council Agenda 108

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Van Lant&
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March 31, 2025
City Council
City of Yucaipa
Yucaipa, California
We have audited the financial statements of the governmental activities, each major fund, and the aggregate remaining fund information of the City of Yucaipa (City) for the year ended June 30, 2024.

Professional standards require that we provide you with information about our responsibilities under generally accepted auditing standards, Government Auditing Standards, and the Uniform Guidance, as well as certain information related to the planned scope and timing of our audit. We have communicated such information in our letter to you dated April 22, 2024. Professional standards also require that we communicate to you the following information related to our audit.

Significant Audit Findings
Qualitative Aspects of Accounting Practices
Management is responsible for the selection and use of appropriate accounting policies. The significant accounting policies used by the City are described in Note 1 to the financial statements. No new accounting policies were adopted and the application of existing policies was not changed during the fiscal year. We noted no transactions entered into by the City during the year for which there is a lack of authoritative guidance or consensus. All significant transactions have been recognized in the financial statements in the proper period.

Accounting estimates are an integral part of the financial statements prepared by management and are based on management's 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 significantly from those expected. The most sensitive estimates affecting the City's financial statements were:

Management's estimate of the fair value of investments is based on information provided by financial institutions. We evaluated the key factors and assumptions used to develop the fair value of investments in determining that it is reasonable in relation to the financial statements as a whole.

Management's estimate of capital assets depreciation is based on historical estimates of each capitalized item's useful life. We evaluated the key factors and assumptions used to develop the estimated useful lives in determining that they are reasonable in relation to the financial statements as a whole.

Management's estimates for the net pension and total OPEB liabilities are based on actuarial information provided by the California Public Employee Retirement System's (CaIPERS) actuarial office, and other sources. We evaluated the key factors and assumptions to develop these liabilities in determining that the estimated liabilities are reasonable in relation to the financial statements as a whole.

Van Lant & Fankhanel, LLP
29970 Technology Drive, Suite 105 A
Murrieta. CA 92563
F
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109

Certain financial statement disclosures are particularly sensitive because of their significance to financial statement users. The most sensitive disclosures affecting the financial statements were:

The disclosure of the fair value of investments in Note 2 to the financial statements represents amounts susceptible to market fluctuation.

The disclosure of accumulated depreciation in Note 5 to the financial statements is based on estimated useful lives which could differ from actual useful lives of each capitalized item.

The disclosures for the net pension and total OPEB liabilities in Notes 8 and 9 to the financial statements are based on assumptions for discount rates, etc., which could differ from actual experience. The notes disclose the differences in these liabilities if different assumptions are used in estimating these liabilities.

The financial statement disclosures are neutral, consistent, and clear.

Difficulties Encountered in Performing the Audit
We encountered no significant difficulties in dealing with management in performing and completing our audit.

Corrected and Uncorrected Misstatements
Professional standards require us to accumulate all known and likely misstatements identified during the audit, other than those that are clearly trivial, and communicate them to the appropriate level of management. In addition, none of the misstatements detected as a result of audit procedures and corrected by management were material, either individually or in the aggregate, to each opinion unit's financial statements taken as a whole.

Disagreements with Management
For purposes of this letter, a disagreement with management is a financial accounting, reporting, or auditing matter, whether or not resolved to our satisfaction, that could be significant to the financial statements or the auditor's report, We are pleased to report that no such disagreements arose during the course of our audit.

Management Representations
We have requested certain representations from management that are included in the management representation letter dated March 31, 2025.

Management Consultations with Other Independent Accountants In some cases, management may decide to consult with other accountants about auditing and accounting matters, similar to obtaining a "second opinion" on certain situations. If a consultation involves application of an accounting principle to the City's financial statements or a determination of the type of auditor's opinion that may be expressed on those statements, our professional standards require the consulting accountant to check with us to determine that the consultant has all the relevant facts. To our knowledge, there were no such consultations with other accountants.

Other Audit Findings or Issues
We generally discuss a variety of matters, including the application of accounting principles and auditing standards, with management each year prior to retention as the City's auditors. However, these discussions occurred in the normal course of our professional relationship and our responses were not a condition to our retention.
04/28/2025 City Council Agenda 2 110

Other Matters
We applied certain limited procedures to Management's Discussion and Analysis and other required supplementary information, as listed in the City's financial statements, which are required supplementary information (RSI) that supplements the basic financial statements. Our procedures consisted of inquiries of management regarding the methods of preparing the information and comparing the information for consistency with management's responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We did not audit the RSI and do not express an opinion or provide any assurance on the RSI.

We were engaged to report on the supplementary information (e.g., budgetary schedules, combining statements), which accompany the financial statements but are not RSI. With respect to this supplementary information, we made certain inquiries of management and evaluated the form, content, and methods of preparing the information to determine that the information complies with accounting principles generally accepted in the United States of America, the method of preparing it has not changed from the prior period, and the information is appropriate and complete in relation to our audit of the financial statements. We compared and reconciled the supplementary information to the underlying accounting records used to prepare the financial statements or to the financial statements themselves.

We were not engaged to report on the introductory and statistical sections, which accompany the financial statements but are not RSI. Such information has not been subjected to the auditing procedures applied in the audit of the basic financial statements, and accordingly, we do not express an opinion or provide any assurance on it.

Restriction on Use
This information is intended solely for the information and use of the City Council and management of the City of Yucaipa and is not intended to be, and should not be, used by anyone other than these specified parties.

Very truly yours,
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04/28/2025 City Council Agenda 3 111

ATTACHMENT 2
04/28/2025 City Council Agenda 112

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ANNUAL COMPREHENSIVE FINANCIAL REPORT
Fiscal Year Ended June 30, 2024

CITY OF YUCAIPA, CALIFORNIA
/_101►01_1welf]►vi1:2N4:14kiM1v/:va1►/_1 ZM/_1wN4101:41 For the Fiscal Year Ended June 30, 2024
Prepared by
Finance Department
04/28/2025 City Council Agenda 114

City of Yucaipa
Annual Comprehensive Financial Report
For the Fiscal Year Ended June 30, 2024

TABLE OF CONTENTS

INTRODUCTORY SECTION
Paqe
Letter of Transmittal i - iv
Principal Officials v
Organization Chart vi
GFOA Award Certificate vii

FINANCIAL SECTION
Independent Auditor's Report 1-3
Management's Discussion and Analysis 4 - 11
Basic Financial Statements
Government -wide Financial Statements:

Statement of Net Position
13 Statement of Activities
14 Fund Financial Statements:

Balance Sheet - Governmental Funds
15 - 16
Reconciliation of the Balance Sheet - Governmental Funds to the Statement of Net Position 17 Statement of Revenues, Expenditures and Changes in Fund Balances - Governmental Funds 19 - 20
Reconciliation of the Statement of Revenues, Expenditures, and Changes in Fund Balances - Governmental Funds to the Statement of Activities
21 Statement of Net Position - Proprietary Fund
22 Statement of Revenues, Expenses and Changes in Net Position - Proprietary Fund 23 Statement of Cash Flows - Proprietary Fund
24 Statement of Fiduciary Net Position
25 Statement of Changes in Fiduciary Net Position
26 Notes to Financial Statements
27 - 53
Required Supplementary Information
Schedule of the City's Proportionate Share of the Net Pension Liability 55 Schedule of Plan Contributions
56 Schedule of Changes in Total OPEB Liability and Related Ratios 57 - 58
Schedule of OPEB Plan Contributions
59 Budgetary Comparison Schedule — General Fund
60 Budgetary Comparison Schedule — Miscellaneous Special Revenue Fund 61 Notes to Required Supplementary Information
62 Supplementary Information
Budgetary Comparison Schedules — Major Funds
Schedules of Revenues, Expenditures, and Changes in Fund Balances - Budget and Actual:

Development Impact Fees Capital Projects Fund
64 Facilities Construction Capital Projects Fund
65 Miscellaneous Capital Projects Fund
66 Non -Major Governmental Funds
Combining Balance Sheet
69 - 72
Combining Statement of Revenues, Expenditures and Changes in Fund Balances 73 - 76
04/28/2025 City Council Agenda 115

City of Yucaipa
Annual Comprehensive Financial Report
For the Fiscal Year Ended June 30, 2024
TABLE OF CONTENTS - Continued
Paqe
Supplementary Information - Continued
Schedules of Revenues, Expenditures, and Changes in Fund Balances - Budget and Actual:

Gas Tax Special Revenue Fund
77 Measure I Special Revenue Fund
78 Energy Independence Program Special Revenue Fund
79 State COPs Grant Special Revenue Fund
80 Office of Traffic and Safety Special Revenue Fund
81 LLMD Special Revenue Fund
82 Housing Authority Special Revenue Fund
83 Paramedic Special Revenue Fund
84 PEG Video Special Revenue Fund
85 Capital Projects Funds:

CDBG Capital Projects Fund
86 Air Quality Improvement Capital Projects Fund
87 Pool Capital Replacement Capital Projects Fund
88 Street Maintenance Capital Projects Fund
89 TDA Article 3 Capital Projects Fund
90 Low Water Crossings Capital Projects Fund
91 Internal Services Funds:

Combining Statement of Net Position
93 Combining Statement of Revenues, Expenses and Changes in Net Position 94 Combining Statement of Cash Flows
95 Custodial Funds:

Combining Statement of Fiduciary Net Position
97 Combining Statement of Changes in Fiduciary Net Position 98 STATISTICAL SECTION
Statistics
100
Net Position by Component
101 - 102
Changes in Net Position
103 - 104
Fund Balances of Governmental Funds
105 - 106
Changes in Governmental Fund Balances
107 - 108
Assessed Value and Estimated Actual Value of Taxable Property by Major Type 109 - 110
Direct and Overlapping Property Tax Rates
111 - 112
Principal Property Tax Payers
113
Property Tax Levies and Collections
114
Ratios of Outstanding Debt by Type
115
Ratios of General Bonded Debt Outstanding
116
Direct and Overlapping Debt
117
Legal Debt Margin Information
119 - 120
Pledged Revenue Coverage
121
Demographic and Economic Statistics
122
Principal Employers
123
City Employees by Function
124
Operating Indicators by Function
125
Capital Asset Statistics by Function
126
04/28/2025 City Council Agenda 116

INTRODUCTORY SECTION
04/28/2025 City Council Agenda 117

CITY OF
March 31, 2025
Dear Honorable Mayor, Members of the City Council and Citizens of the City of Yucaipa:

We are proud to present the City of Yucaipa's 2023-24 Annual Comprehensive Financial Report (ACFR), a document that shows how the City collected and spent its money during the fiscal year ending June 30, 2024. It includes an independent audit to provide confidence that the report is trustworthy. Information presented in the ACFR aims to share the City's financial decisions and health in a clear and transparent way to build trust between the City and the people who live, work, and invest here.

The information in the ACFR may be used to make good decisions about budgets and projects.

Citizens may use it to learn how theirtax money is spent and to see if the City is being responsible.

Investors and businesses may use the ACFR to decide if they want to invest or do business here. In short, the ACFR is a helpful guide for anyone who wants to understand the City's finances and make informed choices for the future.

Financial Statements
The City of Yucaipa's management team prepares the City's financial statements according to Generally Accepted Accounting Principles (GAAP) set by the Government Accounting Standards Board (GASB). Management takes full responsibility for making sure the information is complete and accurate.

To make sure the information is complete and accurate, the City has set up a system of checks and balances (known as internal controls) that helps protect the City's assets from loss or misuse and ensures that the numbers in the financial statements follow these accounting rules. Since every control has a cost, the system is designed to offer reasonable —not absolute —assurance that the financial statements are free of material errors.

Auditor's Opinion
Van Lant & Fankhanel LLP, an independent firm of certified public accountants, reviewed the City's financial statements and its internal controls and has issued an unmodified opinion. An unmodified opinion means the auditors have concluded that the City's financial statements are presented reasonably accurately and in accordance with the appropriate accounting rules. This type of opinion is significant because it gives you confidence that you can trust what you see in the financial statements.
04/28/2025 City Council Agenda 118

You will find the independent auditor's opinion at the front of the financial section of this report.

Management's Discussion and Analysis
Following the auditor's opinion, is the Management's Discussion and Analysis (MD&A), a narrative introduction and overview of the basic financial documents. The MD&A is an extension of this transmittal letter and is a good place to begin your study of this report.

Statistical Section
The statistical section of the ACFR provides additional context and information to assist you in understanding and assessing the City's overall financial condition.

Additional Context and Acknowledgements
The following information is presented to provide context about the City of Yucaipa and other financial and economic considerations.

City Profile
The City of Yucaipa became a "General Law" City on November 27, 1989. It covers 28 square miles in southern San Bernardino County, near the San Bernardino National Forest, and is home to about 55,000 residents.

City Government
Yucaipa has a Council -Manager form of government. The City Council has five members, each elected by district to serve four-year terms. Elections are held in November of even -numbered years. All Councilmembers have the same voting power, and once a year they choose one member to be Mayor and another to be Mayor Pro-Tem. The Council also appoints the City Manager, City Attorney, and all members of advisory boards, commissions, and committees. In addition, the Council serves as the Board of Directors for the Successor Agency to the Yucaipa Redevelopment Agency and the Yucaipa Housing Authority.

Community Features
Yucaipa is a mature suburban community in the foothills of the San Bernardino Mountains.

Thanks to its higher elevation, it enjoys cleaner air and cooler temperatures. A focus on public safety has made its crime rate one of the lowest for similar sized cities in California.

Residents have access to 18 parks, a performing arts center, a community center, a library, a senior center, an equestrian arena, and a municipal pool, along with Wildwood Canyon State Park City of Yucaipa
34272 Yucaipa Boulevard, Yucaipa, CA 92399-9950
909/797-2489 ♦ FAX 909/790-9203 ♦ e-mail: [email protected] 04/28/2025 City Council Agenda 119

(900 acres for daytime use) and Yucaipa Regional Park (200 acres with three lakes and camping).

The local school district, Yucaipa-Calimesa Joint Unified, is highly ranked, and Crafton Hills College offers more than 50 majors.

City Services
City services include police and fire protection, paramedics, street construction and maintenance, planning and zoning, building inspections, engineering, recreation, enrichment programs, and general administration. Other services —like water —come from agencies such as the Yucaipa-Calimesa Joint Unified School District, Yucaipa Valley Water District, South Mesa Water Company, and Western Heights Water Company. The City contracts with the San Bernardino County Sheriff's Department for law enforcement and with CAL FIRE for fire protection and paramedic services.

Budget
Each year, the City Council adopts a budget for the fiscal year beginning July 1. The budget is organized by Funds, Departments, and Divisions, and actual spending in each Fund cannot exceed budgeted amounts in salaries, operations, or capital categories. A budget is adopted by the City Council for the General Fund and each Special Revenue Fund. The legal level of budgetary control is the Fund level and any changes at that level must be approved by the City Council.

Economic Condition and Outlook
Yucaipa is primarily a "bedroom community," meaning many residents commute elsewhere for work. Property tax is the main source of revenue for the City's General Fund, and Proposition 13 keeps property tax income relatively steady over time. In the most recent fiscal year, property tax revenue reached $15.8 million (a 7.6% increase). Because of projects like the revitalization of Historic Uptown and the Yucaipa Pointe development, sales tax has become a growing secondary revenue source, totaling $5.5 million this year —about the same as last year. However, the City expects sales tax collections to rise again once new retail and commercial businesses open.

Additionally, the community approved Measure S, a one -percent general sales tax measure on the November 2024 ballot. Measure S is expected to add $6 million in sales tax revenue beginning next fiscal year.

Several ongoing or planned projects, such as road widenings, drainage improvements, and business developments, are designed to support economic growth. By investing in infrastructure — like the drainage system that took hundreds of properties out of flood -risk zones —the City is positioning itself for long-term development.

City of Yucaipa
34272 Yucaipa Boulevard, Yucaipa, CA 92399-9950
909/797-2489 ♦ FAX 909/790-9203 ♦ e-mail: [email protected] 04/28/2025 City Council Agenda 120

Long -Term Financial Planning
Since incorporation, the City has preferred to pay cash for capital projects rather than take on debt. As a result, key facilities (including parks, a Community Center, Fire Station 3, Yucaipa Police Department, City Hall, and the Yucaipa Performing Arts Center) were built without borrowing money. The City also uses its reserves to leverage grants and outside funding for these projects, allowing it to keep improving local infrastructure.

Relevant Financial Policies
To protect against major financial shifts, the City Council has set aside two reserves. A General Fund Emergency Contingency of $5 million is available if a state or local emergency is declared.

An Economic Uncertainties Contingency of $1 million is available if General Fund revenue falls at least 30% short of the budget. Neither reserve was used this year.

Acknowledgments
The Government Finance Officers Association (GFOA) awards a Certificate of Achievement for Excellence in Financial Reporting to cities that produce comprehensive and well -organized reports conforming to both U.S. GAAP and legal requirements. We believe this Annual Comprehensive Financial Report meets those standards and have submitted it for consideration.

We appreciate the City Council's support and oversight of Yucaipa's finances. Special thanks go to the City's Finance Department for their diligence in providing accurate financial information, as well as to Van Lant & Fankhanel LLP, the independent auditors who assisted in preparing this report.

Respectfully submitted,
Jenn ifer Crawf rd v
Acting City Manager
Phillip White, CPA
Director of Finance
City of Yucaipa
34272 Yucaipa Boulevard, Yucaipa, CA 92399-9950
909/797-2489 ♦ FAX 909/790-9203 ♦ e-mail: [email protected] 04/28/2025 City Council Agenda 121

City of Yucaipa
List of Principal Officials
June 30, 2024
City Council
Mayor
District 4
Justin Beaver
Mayor Pro Tern
District 2
Chris Venable
Council Member
District 3
Bobby Duncan
Council Member
District 1
Matt Garner
Council Member
District 5
Jon Thorp
Administration
City Manager Chris Mann
Assistant City Manager Jennifer Crawford
City Attorney Steven Graham
Department Heads
Captain of Police
Michael Walker
Director of Community Services
Megan Wolfe
Director of Development Services
Fermin Preciado
Director of Finance
Phillip White
Director of General Services/City Clerk
Ana Sauseda
Director of Governmental Affairs
Joe Pradetto
Fire Chief
Grant Malinowski
04/28/2025 City Council Agenda 122

CITY OF YUCAIPA
Organizational Chart
by Departments and Divisions

RESIDENTS OF THE CITY OF YUCAIPA
City Council
-----------------------
Clty Commissions &
Committees
{Appointed} f

CITY MANAGE
I City Attomey j
Governmental General Servicesl Develaprnent
Finance AffairsCity Clerk Services
Mobile Ham. Information
Rent Technology
Stabilization
Public Engineering Planning Buiidsng &
Accounting Risk Human Works Saiety
Management Resources
Code Economic
Enforcement Developmet
Community Services
Police Fire
Administration
Camps
Five Winds
Community
g Guard
Marketing
Ranch
Center+Recreationnior
FA�uatics
Special Events
Classes Sportsices
YPAC
_R.5
04/28/2025 City Council Agenda 123

Government Finance Officers Association
Certificate of
Achievement
for Excellence
in Financial
Reporting
Presented to
City of Yucaipa
California
For its Annual Comprehensive
Financial Report
For the Fiscal Year Ended
June 30, 2023
Executive Director/CEO
04/28/2025 City Council Agenda 124

FINANCIAL SECTION
04/28/2025 City Council Agenda 125

Van Lant&
VLF Fankhanel, LLP
Certified Public Accountants I
Independent Auditor's Report
The Honorable City Council
City of Yucaipa, California
Report on the Financial Statements
Opinions
We have audited the accompanying financial statements of the governmental activities, each major fund, and the aggregate remaining fund information of the City of Yucaipa (City), as of and for the year ended June 30, 2024, and the related notes to the financial statements, which collectively comprise the City's basic financial statements as listed in the table of contents.

In our opinion, the financial statements referred to above present fairly, in all material respects, the financial position of the governmental activities, each major fund, and the aggregate remaining fund information of the City of Yucaipa, as of June 30, 2024, and the respective changes in financial position, and, where applicable, cash flows thereof for the year then ended in accordance with accounting principles generally accepted in the United States of America.

Basis for Opinions
We conducted our audit in accordance with auditing 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. Our responsibilities under those standards are further described in the Auditor's Responsibilities for the Audit of the Financial Statements section of our report. We are required to be independent of the City and to meet our other ethical responsibilities, in accordance with the relevant ethical requirements relating to our audit. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions.

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

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

Auditor's Responsibilities for the Audit of the Financial Statements Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinions. Reasonable assurance is a high level of assurance but is not absolute assurance and Van Lant & Fankhanel, LLP
29970 Technology Drive. Suite 105 A
Murrieta_ CA 92563
909_850V09025 City Council Agenda
126

therefore is not a guarantee that an audit conducted in accordance with generally accepted auditing standards and Government Auditing Standards will always detect a material misstatement when it exists.

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

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

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

Required Supplementary Information
Accounting principles generally accepted in the United States of America require that the management's discussion and analysis, budgetary comparison schedules, and pension and OPEB schedules, as listed in the table of contents, be presented to supplement the basic financial statements. Such information is the responsibility of management and, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. We have applied certain limited procedures to the required supplementary information in accordance with auditing standards generally accepted in the United States of America, which consisted of inquiries of management about the methods of preparing the information and comparing the information for consistency with management's responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We do not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance.

Supplementary Information
Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise the City's basic financial statements. The accompanying combining statements and budgetary comparison schedules, as listed in the table of contents, are presented for purposes of additional analysis and are not a required part of the basic financial statements. Such information is the responsibility of management and was derived from and relates directly to the underlying accounting and other records 04/28/2025 City Council Agenda 127

used to prepare the basic financial statements. The information has been subjected to the auditing procedures applied in the audit of the basic financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the basic financial statements or to the basic financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, the combining statements, as listed in the table of contents, are fairly stated, in all material respects, in relation to the basic financial statements as a whole.

Other Information
Management is responsible for the other information included in the annual report. The other information comprises the introductory and statistical sections but does not include the basic financial statements and our auditor's report thereon. 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.

In connection with our audit of the basic financial statements, our responsibility is to read the other information and consider whether a material inconsistency exists between the other information and the basic financial statements, or the other information otherwise appears to be materially misstated. If, based on the work performed, we conclude that an uncorrected material misstatement of the other information exists, we are required to describe it in our report.

Other Reporting Required by Government Auditing Standards In accordance with Government Auditing Standards, we have also issued a report dated March 31, 2025, on our consideration of the City's internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements and other matters. The purpose of that report is to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on the internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the City's internal control over financial reporting and compliance.

March 31, 2025
04/28/2025 City Council Agenda 128

MANAGEMENT'S DISCUSSION AND ANALYSIS
As management of the City of Yucaipa (City), we offer Management's Discussion and Analysis (MD&A) as a narrative overview of the City's financial activities for the fiscal year ended June 30, 2024. To obtain a complete picture of the City's financial condition, this MD&A should be read in conjunction with the Letter of Transmittal and the basic financial statements.

FINANCIAL HIGHLIGHTS
➢ Government -wide net position increased by approximately $8.2 million or 3.5% to $241.7 million as a result of operations.
➢ The total revenues from all sources were approximately $61.7 million. The total cost of all City programs was approximately $53.4 million. Depreciation expense of $5.7 million is included in this amount.
➢ The General Fund reported revenues and transfers in of $43.3 million and expenditures and transfers out of $43.0 million for an increase in fund balance of a $0.2 million. ➢ At the end of Fiscal Year (FY) 2023-2024, the Unassigned Fund Balance in the General Fund was approximately $18.3 million, or 43% of General Fund expenditures. This represents an increase of $3.3 million in Unassigned Fund Balance. ➢ The June 30, 2024 Committed Fund Balance in the General Fund was approximately $13.5 million and includes the following:

1. Committed Reserve for Emergency Operating Contingency $ 5,000,000

2. Committed Reserve for Economic Stabilization 1,000,000

3. Committed Fund Balance for Fire Protection Services 7,468,799 Total 13,468,799

OVERVIEW OF THE FINANCIAL STATEMENTS
The MD&A is intended to serve as an introduction to the City of Yucaipa's basic financial statements. The City's basic financial statements are comprised of 1) Government -wide Financial Statements, 2) Fund Financial Statements and 3) Notes to the Financial Statements. This report also contains required supplementary information in addition to other supplementary information.

Government -wide Financial Statements. The government -wide financial statements are designed to provide readers an overview of the City's finances. The government -wide statements report assets, deferred outflows of resources, liabilities, and deferred inflows of resources using the accrual basis of accounting which is like private sector accounting. Revenue is recognized as it is earned, and expenses are reported as incurred regardless of the timing of cash flow. The government -wide financial statements include the Statement of Net Position and the Statement of Activities.

The Statement of Net Position presents the balance sheet with "net position" defined as the difference between assets plus deferred outflows of resources minus liabilities minus deferred 04/28/2025 City Council Agenda 129

inflows of resources. Evaluating increases or decreases in net assets over time may serve as a useful indicator of whether the financial position of the City is improving or deteriorating.

The Statement of Activities presents activity information on the net cost of each governmental function (activity) during the fiscal year. This statement also identifies general revenues during the year.

The government -wide financial statements are included on pages 13 and 14.

Fund Financial Statements. Specific revenues and spending for a particular purpose are monitored using accounting "Funds", or self -balancing sets of accounts. Yucaipa utilizes three categories of Funds: Governmental Funds, Proprietary Funds, and Fiduciary Funds.

Governmental Funds (General Fund, Special Revenue Funds and Capital Projects Funds) utilize the current financial resources measurement focus and the modified accrual basis of accounting.

Revenues are recognized when they are both measurable and available. Expenditures are recorded as incurred.

The modified accrual basis of accounting use for the Fund Financial Statements is narrower than that of the Government -wide Financial Statements. The various fund Balance Sheets and the Statement of Revenues, Expenditures, and Changes in Fund Balances, require a reconciliation to facilitate the comparison between fund statements and the government -wide statements. This reconciliation is required because the government -wide statements are prepared in the full accrual basis of accounting while the fund statements are prepared in the modified accrual basis of accounting. This reconciliation can be found on the pages immediately following the Balance Sheet and Statement of Revenues, Expenditures, and Changes in Fund Balances for Governmental Funds.

Proprietary Funds include Enterprise and Internal Service Funds. The City currently has no Enterprise Funds. Internal Service Funds are used to accumulate and allocate costs internally to various functions. The City uses an Internal Service Fund to account for its self-insurance activities. The proprietary fund statements provide financial information for the Internal Service Fund using the accrual basis of accounting method.

Fiduciary Funds are used to account for resources held for the benefit of parties outside of the City. Fiduciary funds are not reflected in the government -wide and fund financial statements because the resources of those funds are not available to support the City's own programs.

Fiduciary Funds are reported in the financial section, as appropriate.

Notes to the Financial Statements. The notes provide additional information that is essential to the reader for a full understanding of the data provided in the Government -wide and Fund Financial Statements.
04/28/2025 City Council Agenda 130

GOVERNMENT -WIDE FINANCIAL ANALYSIS
Net position may serve over time as a useful indicator of a government's financial position. In the case of the City of Yucaipa, assets and deferred outflows exceeded liabilities and deferred inflows by $241.7 million as of June 30, 2024. This represents an increase from the previous year of $8.2 million. See Table 1, below, for a comparative analysis of net position between the fiscal years ended June 30, 2024 and June 30, 2023.

Table 1
Net Position
Governmental Activities
Fiscal Year Ended June 30
Current and other Assets
Capital Assets, Net
Total Assets
Deferred Outflows of Resources
Current Liabilties
Long Term Liabilities
Total Liabities
Deferred Inflows of Resources
Net Position:

Net investment in Capital Assets
Restricted
Unrestricted
Total Net Position
2024
2023
S 70,501,622
S 62,080,606
193,941,766
191-562-417
264,443,388
253,643,023
3,942,020
3,984,740
15,438,540
13,920,328
9,961,196
9,306,445
25:399,736
23,226,773
1,2 77,929
922,188
193:941, 766
191..562.417
13,841,326
11,632,553
33,924,651
30,283,832
S 241,707,743 S 233,478,802
Current assets increased $8.4 million primarily as a result of timing of cash flow. Cash and accounts payable increased $4 million and $2 million respectively. Additionally, Notes and Loans receivable increased $4 million. A large portion of the City's net position, $193.9 million, reflects its investment in capital assets (i.e., land, buildings, machinery, equipment and infrastructure). The City uses these capital assets to provide services to citizens; consequently, these assets are not available for future spending.
$13.8 million, or 5.7% of total net position is considered "restricted" and represents resources that are subject to external spending restrictions. This component of net position includes accumulated resources from State and Federal grants. The remaining balance of net position of $33.9 million, is considered "unrestricted" and may be used to meet the government's ongoing obligations. 04/28/2025 City Council Agenda 131

Yucaipa's primary general revenues are property tax and sales tax and both continue to be stable.

Property tax grew $1.1 million to $15.8 million. The 7 % growth exceeded the historical average growth of 5% and the revenue stream continues to be a dependable source of financial resources.

Regionally, sales tax was forecasted to flatten during the year which is consistent with Yucaipa's recognized $5.5 million. Capital Grants and contributions are nonrecurring and a significant component of the City's funding of infrastructure. This program revenue stream increased $3.4 million to $7.9 million. The City renewed its focus on identifying and charging for costs to deliver services. Charges for services increased $2.7 million during the year. Overall, revenues increased $7.2 million.

Table 2
Revenues by Source - Governmental Activities
Taxes
Property
Sales and Use
Franchise Fees
Documentary Transfer
Other Taxes
Vehicle License Fees
Investment Income
Miscellaneous
Charges for Services
Operating Grants and Contributions
Capital Grants and Contributions
Total
For the Fiscal Year Ended
June 30. 2024
Annount % of Total
June 30, 2023
Amount % of Total
$15,830,863

25.7%
$14,702,749

27.0%
5,529.736

9.0%
5,488,377

10.1%
1,833,767

3.0%
1,830.862

3.4%
198,320

0.3%
238,018

0.4%
179,225

0.3%
30,037

0.1%
6,953,493

11.3%
6,425,960

11.8%
30,225

0.0%
11,955

0.0%
332,145

0.5%
204,910

0.4%
19,070,733

30.9%
16,329,217

30.0%
3,778,818

6.1%
4,710,866

8.6%
7,931,320

12.9%
4,498,377

8.3%
$ 61,668.645
100%
$ 54,471,328
100%
The following condensed summary of activities reflects that net position increased by approximately $8.2 million during the year. Yucaipa contracts for police and fire protection services. These contracts continue to utilize the highest percentage of financial resources. Public safety costs grew $2 million to $21.6 million. Community services also continued to grow, adding $1.4 million in costs as events were expanded and school -partnership programs continued to expand. Public works, community development and building and safety did not have significant changes in programming, however expenses are subject to vary due to factors such as capitalization of activity and the recognition of depreciation. The governmental affairs department was added and placed in the General Government function. General Government increased $840 thousand during the year. Overall, expenses increased $1.1 million and 2%. 04/28/2025 City Council Agenda 132

Table 3
Summary of Activities
Governmental Activities
Fiscal Year Ended June 30
Revenues
Program Revenues:

Charges for Services
Operating Grants
Capital Grants
General Revenues:

Property Tax
Sales Tax
Other Taxes and Fees
Motor Vehicle In -Lieu Fees
Investment Incomee' disc
Total Revenues
Expenses
Public Safety
Public Works
General Government
Community Services
Community Development
Building and Safety
Total Expenses
Increase in tiet Position
Beginning Net Position
Ending Net Position

FINANCIAL ANALYSIS OF THE CITY'S FUNDS
?0'14 2023
$ 19,070,733
3,778,818
7,931,320
15,830,863
5,529,736
2,211,312
6,953,493
362,370
61,668,645
21,566,925
12,183,311
8,402,250
6,020,215
1,568,570
3,698,433
53,439,704
8,228,941
233,478,802
$ 241,707,743
$ 16,329,217
4, 710, 866
4,498,377
14, 702, 749
5,488,377
2,098,917
6,425,960
216,865
54,471,328

19.525,389
17,408,927
7,564,205
4,629,458
1,544,928
1,711,222
52,384,129
2,087,199
231,391,603
$233,478,802
Governmental Funds. The focus of the City's governmental funds is to provide information on the near -term inflows, outflows and balances of spendable resources. Such information may be useful in assessing the City's financing requirements. In particular, the unassigned fund balance may serve as a useful measure of a government's net resources available for spending at the end of the fiscal year.

At the end of the current fiscal year, the City's governmental funds reported combined ending fund balances of $51.8 million, an increase of $7.5 million in comparison with the prior year. The General Fund has a fund balance of $50.7 million, while all other governmental funds combined have a total fund balance of $0.9 million. This is due primarily to long-term deficit spending in capital projects funds requiring interfund borrowings from the General Fund (see Note 3 Interfund Transactions for further discussion).
04/28/2025 City Council Agenda 133

General Fund
The General Fund is the chief operating fund of the City. As of June 30, 2024, the Unassigned Fund Balance of the General Fund is $18.3 million. Included in the $13.5 million Committed Fund Balance is a $5 million Emergency Contingency, a $1 million Economic Stabilization reserve, and $7.5 million committed to Fire Protection. The General Fund also reports $19.1 million in Nonspendable Fund Balance related to the interfund advances bringing the total Fund Balance to $50.9 million as of June 30, 2024.

The General Fund Fund Balance increased by $0.2 million during the fiscal year. The change in Fund Balance in the prior fiscal year was a decrease of $0.3 million.

Budgeted inflows in the General Fund were approximately $42 million. The General Fund revenues played out according to the estimates as actual inflows exceeded budget by approximately $ 1 M primarily due to investment income exceeding budget. 2023/24 2023/24 Actual to
Description Budget Actual Variance Budget %
Property Tax $ 13,766,000 $ 14,716.261 $ 950,261 106.9% Sales Tax
Charges for Services
Other Taxes
Other Govermnental
Licenses & Permits
Investment Income
Miscellaneous
Transfers Iv
5,548,294
5,529,736
(18,558)

99.7%
6,194, 803
7,180,919
986,116
115.9%
1,838.000
2,135,046
297,046
116.2%
9,400,000
7,331,376
(2,068,624)

78.0%
2,137304
1,883,453
(253351)

88.1%

5.000
1,713,694
1,708,694
34273.9%
200.402
16%066
(31,336)

84.4%
3,290,885 2,625,140 (665,745) 79.8%

42.3 80.688 43.284.691 904.003 102.1 %
Budgeted outflows in the General Fund were approximately $47 million. During the year storm damage was experienced and clean up continued after June 30. Additionally, planned community service programming did not occur by year-end. This contributed to actual expenditures of $43 million being less than budget by $4 million. The City's budgeted $5 million deficit in the General Fund resulted in a break even actual result.

Miscellaneous Special Revenue Fund:

The Miscellaneous Special Revenue Fund primarily accounts for grant funding restricted for specific purposes. This Fund is used to report remaining American Rescue Plan Act (ARPA) balances. During the year, $2.2 million in ARPA was recognized. Budgeted inflows of $5.7 million translated into actual inflows of $3.8 million as some grant funded activities were not completed during the year and as such costs were not incurred. Similarly budgeted outflows of 04/28/2025 City Council Agenda 134

$6.1 million resulted in actual expenditures of $2.8 million. Fund Balance increased by $1 million.

Capital Projects Funds:

Development Impact Fees
The Development Impact Fees Capital Projects Fund is used to account for the City's Development Impact Fee Program. Revenues are comprised of impact fees charged for new development.

Accumulated revenues are spent on constructing the infrastructure necessary to service the new development. During the year, Fund Balance increased by $3.1 million. Significant interfund advances payable from this Fund are further discussed at Note 3 — Interfund Transactions.

Facilities Construction
The Facilities Construction Capital Projects Fund is used as the City's primary capital projects fund. During the year, Fund Balance decreased by $0.8 million.

Miscellaneous Capital Projects
The Miscellaneous Capital Projects Fund is used to account for various restricted grant revenues for capital projects. During the year, Fund Balance increased by $0.3 million.

CAPITAL ASSET AND DEBT ADMINISTRATION
Capital Assets. As of June 30, 2024 the City's investment in capital assets is valued at $193.9 million. This investment includes land, infrastructure, buildings and improvements, equipment and construction -in -progress. The City does not report any capital related debt.

This component of net position increased approximately $2.4 million during the fiscal year which is net of deprecation expense of $5.7 million. Refer to Note 5 in the financial statements for detailed information.
04/28/2025 City Council Agenda 135

Table 4
City of Yucaipa
Recorded Capital Assets at Year -End
(Net of Depreciation)
Land/Right of Way $ 64,413,170
Infi ast uctur e
Buildings and Improvements
Equipment 1 Vehicles
Construct ion-in-Progre s s
Total Capital Assets
91,927,121
3,676,572
2,038,435
31,886,468
193.94L766
Long-term Debt. As of June 30, 2024, the City had no debt outstanding. Long liabilities are comprised of the Net Pension Liability, the Total Other Post -employment Benefits Liability, and compensated absences which are described in Note 6 to the financial statements.

REQUEST FOR INFORMATION
This financial report is designed to provide a general overview of the City's financial condition for all those with an interest in the City's finances. Questions concerning the information provided in this report or requests for additional information should be addressed to the Director of Finance, 34272 Yucaipa Blvd., Yucaipa, CA 92399.
04/28/2025 City Council Agenda 136

BASIC FINANCIAL STATEMENTS
04/28/2025 City Council Agenda 137

City of Yucaipa
Statement of Net Position
June 30, 2024
Governmental
Activities
ASSETS
Cash and Investments
$ 56,120,593
Restricted Cash and Investments
1,284,090
Receivables:

Accounts
4,376,370
Interest
377,917
Due From Other Governments
3,260,516
Notes and Loans
4,818,980
Leases
18,051
Prepaid Items
245,105
Capital Assets, Not Being Depreciated
96,299,638
Capital Assets, Being Depreciated, Net of Accumulated Depreciation 97,642,128
Total Assets
264,443,388

DEFERRED OUTFLOWS OF RESOURCES
OPEB Related Items 375,983
Pension Related Items 3,566,037
Total Deferred Outflows of Resources 3,942,020

LIABILITIES
Accounts Payable
6,912,702
Accrued Liabilities
377,090
Deposits Payable
1,330,695
Unearned Revenue
6,575,155
Noncurrent Liabilities:

Compensated Absences, Due Within One Year
209,310
Total OPEB Liability, Due Within One Year
43,462
Compensated Absences, Due in More Than One Year
627,929
Claims Liability, Due in More Than One Year
242,898
Net Pension Liability, Due in More Than One Year
7,201,492
Total OPEB Liability, Due in More Than One Year
1,879,003
Total Liabilities
25,399,736

DEFERRED INFLOWS OF RESOURCES
Lease Related Items
18,051
OPEB Related Items
1,043,684
Pension Related Items
216,194
Total Deferred Inflows of Resources
1,277,929

NET POSITION
Net Investment in Capital Assets 193,941,766
Restricted for:

Public Safety 2,764,418
Public Works/Streets 6,219,769
Community Development 490,172
Community Services/Public Education 4,366,967
Unrestricted 33,924,651
Total Net Position $ 241,707,743
The accompanying notes are an integral part of this statement. 04/28/2025 City Council Agenda 138

Functions/Proarams
Governmental Activities:

General Government
Community Development
Building and Safety
Public Works
Public Safety
Community Services
Total Governmental Activities
City of Yucaipa
Statement of Activities
For the Year Ended June 30, 2024
Net(Expense)
Revenue and
Change in
Program Revenues
Net Position
Charges Operating
Capital
for Grants and
Grants and
Governmental
Expenses
Services Contributions
Contributions
Activities
$ 8,402,250
$ 2,524,066 $ -
$
$ (5,878,184)
1,568,570
736,783 933,494
101,707
3,698,433
2,434,167 -
(1,264,266)
12,183,311
7,911,861 2,594,671
7,597,391
5,920,612
21,566,925
64,040 250,653
92,272
(21,159,960)
6,020,215
3,692,971 -
241,657
(2,085,587)
$ 53,439,704
$ 17,363,888 $ 3,778,818
$ 7,931,320
(24,365,678)
General Revenues:

Taxes:

Property
15,830,863
Sales and Use
5,529,736
Franchise
1,833,767
Documentary Transfer
198,320
Other
179,225
Vehicle License Fees, Unrestricted
6,953,493
Investment Income
1,737,071
Miscellaneous
332,144
Total General Revenues
32,594,619
Change in Net Position
8,228,941
Net Position - Beginning of Year
233,478,802
Net Position - End of Year
$ 241,707,743
The accompanying notes are an integral part of this statement. 04/28/2025 City Council Agenda 139

ASSETS
Cash and Investments
Restricted Cash and Investments
Receivables:

Accounts
Interest
Notes and Loans
Leases
Due From Other Governments
Due From Other Funds
Advances to Other Funds
Prepaid Items
Total Assets

LIABILITIES
Accounts Payable
Accrued Liabilities
Deposits Payable
Due to Other Funds
Unearned Revenue
Advances From Other Funds
Total Liabilities

DEFERRED INFLOWS OF RESOURCES
Lease Related
Unavailable Revenues
City of Yucaipa
Balance Sheet
Governmental Funds
June 30, 2024
Special
General Miscellaneous
Capital Projects
Development
Impact Facilities
Fees Construction
$ 27,532,599 $ 2,519,465 $ 2,405,954 $ 3,187,599
1,284,090 - - -
2,745,162 7,563 - -
338,415 236 6,946 3,240
87,483 - - 4,500,000
18,051 - - -
1,462,025 476,419 132,559 -
6,509,872 - - 761,000
18,995,018 -
172,347 - - -
$ 59,145,062 $ 3,003,683 $ 2,545,459 $ 8,451,839
$ 5,705,770 $ 58,800 $ 465,635 $ 160,176
371,535 - - -
1,284,090 45,569 336
- 46,154 5,550,809 -
37,833 1,879,822 - 157,500
- - 17,360,486 -
7,399,228 2,030,345 23,377,266 317,676
18,051 - -
823,200 123,712 73,554
Total Deferred Inflows of Resources 841,251 123,712 73,554

FUND BALANCES
Nonspendable 19,167,365 -
Restricted - 849,626
Committed 13,468,799 - -
Assigned - 8,134,163
Unassigned 18,268,419 (20,905,361) -
Total Fund Balances 50,904,583 849,626 (20,905,361) 8,134,163 Total Liabilities, Deferred Inflows of
Resources, and Fund Balances $ 59,145,062 $ 3,003,683 $ 2,545,459 $ 8,451,839 The accompanying notes are an integral part of this statement. 04/28/2025 City Council Agenda
140

Capital
Projects
Total
Non -Major Governmental
Miscellaneous Funds Funds
$ 5,792,420 $ 13,423,086 $ 54,861,123
- - 1,284,090
43,164 1,441,118
4,237,007
- 27,591
376,428
231,497
4,818,980
- -
18,051
334,058 855,455
3,260,516
- -
7,270,872
18,995,018
172,347
$ 6,169,642 $ 15,978,747 $ 95,294,432
$ 13,068 $ 334,008 $ 6,737,457
- 5,555 377,090
700 - 1,330,695
1,089,044 584,865 7,270,872
4,500,000 - 6,575,155
- 1,634,532 18,995,018
5,602,812 2,558,960 41,286,287
- - 18,051
51,366 1,156,924 2,228,756
51,366 1,156,924 2,246,807
- - 19,167,365
515,464 14,056,262 15,421,352
- - 13,468,799
8,134,163
(1,793,399) (4,430,341)
515,464 12,262,863 51,761,338
$ 6,169,642 $ 15,978,747 $ 95,294,432
04/28/2025 City Council Agenda 141

City of Yucaipa
Reconciliation of the Balance Sheet - Governmental Funds to the Statement of Net Position
June 30, 2024
Fund balances of governmental funds $ 51,761,338
Amounts reported for governmental activities in the Statement of Net Position are different because:

Capital assets used in governmental activities are not considered current financial resources and therefore are different than the governmental funds balance sheet:

Capital Assets Not Being Depreciated 96,299,638
Capital Assets Being Depreciated 279,006,557
Accumulated Depreciation (181,364,429)
Long-term debt obligations are not due and payable in the current period and, therefore, are not reported in the funds:

Compensated Absences (837,239)
Net Pension Liability (7,201,492)
Total OPEB Liability (1,922,465)
Amounts for deferred inflows and deferred outflows related to the City's Pension and OPEB Liablities are not reported in the funds:

Deferred Outflows Related to Pensions
3,566,037
Deferred Inflows Related to Pensions
(216,194)
Deferred Outflows Related to OPEB
375,983
Deferred Inflows Related to OPEB
(1,043,684)
The internal service fund is used by management to charge costs of actitivies involved in rendering services to departments within the City. The assets and liabilities of the internal service fund are included in the statement of net position. but are excluded from the governmental funds balance sheet. 1,054,937 Other long-term assets are not available to pay for current -period expenditures and, therefore, are deferred in the funds. 2,228,756
Net position of governmental activities $ 241,707,743
The accompanying notes are an integral part of this statement. 04/28/2025 City Council Agenda 142

THIS PAGE INTENTIONALLY LEFT BLANK
04/28/2025 City Council Agenda 143

City of Yucaipa
Statement of Revenues, Expenditures, and Changes in Fund Balances Governmental Funds
For the Year Ended June 30, 2024

REVENUES
Taxes:

Property
Sales and Use
Franchise
Documentary Transfer
Other
Licenses and Permits
Fines and Forfeitures
Charges for Services
Intergovernmental
Investment Income
Other
Total Revenues

EXPENDITURES
Current:

General Government
Community Development
Building and Safety
Public Works
Public Safety
Fire Protection Services
Community Services
Capital Outlay
Total Expenditures
Excess (Deficiency) of Revenues
over Expenditures

OTHER FINANCING SOURCES (USES)
Transfers In
Transfers Out
Total Other Financing Sources (Uses)
Net Change in Fund Balances
Fund Balances, Beginning, as previously reported
Change within financial reporting entity (nonmajor to major) Fund Balances, Beginning, as adjusted
Fund Balances, End of Year
Special
Revenue
Capital Projects
Development
Impact
Facilities
General
Miscellaneous
Fees
Construction
$ 14,716,261
$
$
$
5,529,736
1,757,501
198,320
179,225
1,883,453
46,683
28,153
7,180,919
74,180
6,273,966
7,331,376
3,330,571
793,672
1,713,694
24,478
74,628
452,077
122,383
47,302
-
100,000
40,659,551
3,504,684
7,142,266
552,077
6,631,549
71,642
-
-
1,359,359
-
3,593,489
104,944
-
-
3,997,246
28,439
291,980
631,592
18,862,751
19,992
-
-
-
-
135,231
5,801,175
-
-
-
481,967
92,272
4,762,817
638,067
40,727,536
317,289
5,190,028
1,269,659
(67,985)
3,187,395
1,952,238
(717,582)
2,625,140
388,468
1,351,023
167,421
(2,335,039)
(2,566,250)
(217,577)
(245,988)
290,101
(2,177,782)
1,133,446
(78,567)
222,116
1,009,613
3,085,684
(796,149)
50,682,467
(159,987)
(23,991,045)
8,930,312
50,682,467
(159,987)
(23,991,045)
8,930,312
$ 50,904,583 $ 849,626 $ (20,905,361) $ 8,134,163
04/28/2025 City Council Agenda
144

Capital
Projects
Total
Non -Major Governmental
$
$ 1,114,602
$ 15,830,863
-
5,529,736
76,267
1,833,768
-
198,320
179,225
1,883,453
-
74,836
50,000
814,740
14,393,805
390,868
7,697,367
19,543,854
35,596
447,317
2,747,790
-
63,531
333,216
476,464
10,213,824
62,548,866
-
51,014
6,754,205
12,996
1,372,355
-
3,698,433
1,890,907
6,840,164
1,719,221
20,601,964
-
135,231
-
5,801,175
149,022
3,125,536
9,249,681
149,022
6,799,674
54,453,208
327,442
3,414,150
8,095,658
474,949
5,054,860
10,061,861
(468,678)
(4,789,243)
(10,622,775)
6,271
265,617
(560,914)
333,713
3,679,767
7,534,744
-
8,764,847
44,226,594
181,751
(181,751)
-
181,751
8,583,096
44,226,594
$ 515,464 $ 12,262,863 $ 51,761,338
The accompanying notes are an integral part of this statement. 04/28/2025 City Council Agenda 145

City of Yucaipa
Reconciliation of the Statement of Revenues, Expenditures and Changes in Fund Balances - Governmental Funds to the Statement of Activities For the Year Ended June 30, 2024
Net change in fund balances - total governmental funds $ 7,534,744 Amounts reported for governmental activities in the Statement of Activities are different because:

Governmental funds report capital outlays as expenditures. However, in the Statement of Activities the cost of these assets is allocated over their estimated useful lives as depreciation expense:

Additions 8,037,975
Depreciation (5,653,138)
Disposals (5,488)
The internal service fund is reported as a proprietary fund separate from the governmental funds. The revenues and expenses of the internal service fund are included in the statement of activities. 282,134
Revenues in the statement of activities that do not provide current financial resources are not reported as revenues in the funds. This is the net change in unavailable revenue for the current period. (880,221) Amounts for deferred inflows and deferred outflows related to Pension and OPEB liabilities are not reported in the funds. This is the net change in related deferred inflows and outflows:

Deferred Outflows Related to Pensions
3,107
Deferred Inflows Related to Pensions
93,476
Deferred Outflows Related to OPEB
(45,827)
Deferred Inflows Related to OPEB
(483,070)
Some expenses reported in the Statement of Activities do not require the use of current financial resources and therefore are not reported as expenditures in governmental funds. This is the net change in these liabilities:

Compensated Absences (247,878)
Net Pension Liability (761,840)
Total OPEB Liability 354,967
Change in net position of governmental activities $ 8,228,941 The accompanying notes are an integral part of this statement. 04/28/2025 City Council Agenda 146

City of Yucaipa
Statement of Net Position
Proprietary Funds
June 30, 2024
Governmental
Activities -
Internal Service
Funds
ASSETS
Current:

Cash and Investments
$ 1,259,470
Accounts Receivable
139,363
Interest Receivable
1,489
Prepaid Items
72,758
Total Current Assets
1,473,080

LIABILITIES
Current:

Accounts Payable and Accrued Liabilities
175,245
Total Current Liabilities
175,245
Noncurrent:

Claims Payable
242,898
Total Noncurrent Liabilities
242,898
Total Liabilities
418,143

NET POSITION
Unrestricted $ 1,054,937
The accompanying notes are an integral part of this statement. 04/28/2025 City Council Agenda 147

City of Yucaipa
Statement of Revenues, Expenses, and Changes in Net Position Proprietary Funds
For the Year Ended June 30, 2024
Governmental
Activities -
Internal Service
Funds

OPERATING REVENUES
Charges for Services
$ 2,012,081
Other Income
139,086
Total Operating Revenues
2,151,167

OPERATING EXPENSES
General and Administrative 1,464,329
Property and Liability Premiums 694,230
Claims Expense 282,204
Total Operating Expenses 2,440,763
Operating Income (Loss) (289,596)

NON -OPERATING REVENUES (EXPENSES)
Investment Income 10,816
Income (Loss) before contributions and transfers (278,780) Transfers In 700,000
Transfers Out (139,086)
Total Transfers 560,914
Change in Net Position 282,134
Total Net Position, Beginning of Year 772,803
Total Net Position, End of Year $ 1,054,937
The accompanying notes are an integral part of this statement. 04/28/2025 City Council Agenda 148

City of Yucaipa
Statement of Cash Flows
Proprietary Funds
For the Year Ended June 30, 2024
Governmental
Activities -
Internal Service
Funds
Cash Flows from Operating Activities
Cash Received from Users
$ 2,012,081
Cash Paid to Employees for Salaries and Benefits
(446,774)
Cash Paid to Suppliers for Goods and Services
(950,398)
Cash Paid for Claims and Premiums
(841,554)
Other Receipts
3,452
Net Cash Provided (Used) by Operating Activities (223,193) Cash Flows from Non -Capital Financing Activities
Transfers from Other Funds 700,000
Transfers to Other Funds (139,086)
Net Cash Provided (Used) by Non -Capital Financing Activities 560,914 Cash Flows from Investing Activities
Interest Received 10,946
Net Increase (Decrease) in Cash and Cash Equivalents 348,667 Cash and Cash Equivalents, Beginning of Year 910,803
Cash and Cash Equivalents, End of Year $ 1,259,470
Reconciliation of Operating Income (Loss) to Net Cash Provided (Used) by Operating Activities
Operating income (loss)
$ (289,596)
Adjustments to reconcile operating income (loss)
to net cash provided (used) by operating activities:
(Increase) Decrease in Accounts Receivable
(135,634)
(Increase) Decrease in Prepaid Items
(72,758)
Increase (Decrease) in Accounts Payable
173,138
Increase (Decrease) in Claim Liabilities
101,657
Net Cash Provided (Used) By Operating Activities
$ (223,193)
The accompanying notes are an integral part of this statement. 04/28/2025 City Council Agenda 149

City of Yucaipa
Statement of Fiduciary Net Position
Fiduciary Funds
June 30, 2024
ASSETS
Cash and Investments
Cash and Investments with Fiscal Agent
Accounts Receivable
Interest Receivable
Prepaid Items
Total Assets

LIABILITIES
Accounts Payable
Accrued Liabilities
Interest Payable
Bonds Payable
Total Liabilities

NET POSITION
Restricted for Successor Agency Activities
Restricted for Individuals and Organizations
The accompanying notes are an integral part of this statement.

Successor Agency
Private -Purpose
Custodial
Trust Fund
Funds
$ 731,407
$ 2,187,959
582,649
293,090
-
10,924
55 -
10,169
-
1,324,280
2,491,973
13 -
8,368
-
107,418
-
6,124, 041
-
6,239,840
-
(4,915,560)
2,491,973
$ (4,915,560) $ 2,491,973
04/28/2025 City Council Agenda
150

City of Yucaipa
Statement of Changes in Fiduciary Net Position
Fiduciary Funds
For the Year Ended June 30, 2024

ADDITIONS
Taxes and Assessments Collected for Others
Investment Income
Total Additions

DEDUCTIONS
Administration Costs
Interest Expense
Payments to Bondholders
Total Deductions
Change in Net Position
Net Position - Beginning
Net Position - Ending
The accompanying notes are an integral part of this statement.

Successor Agency
Private -Purpose Custodial
Trust Fund Funds
$ 736,321 $ 2,076,641
45,301 76,529
781,622 2,153,170
187,472
323,453
271,396
4,559,106
510,925 4,830,502
270,697 (2,677,332)
(5,186,257) 5,169,305
$ (4,915,560) $ 2,491,973
04/28/2025 City Council Agenda
151

City of Yucaipa
Notes to Financial Statements
For the Year Ended June 30, 2024
1) SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
The financial statements of the City of Yucaipa, California (the City) have been prepared in conformity with generally accepted accounting principles (GAAP) as applied to government units. The Governmental Accounting Standards Board (GASB) is the accepted standard -setting body for establishing governmental accounting and financial reporting principles. The more significant of the City's accounting policies are described below.

A) Reporting Entity
The City of Yucaipa was incorporated on November 27, 1989 under the general laws of the State of California.

The City operates under the Council -Manager form of government.

As required by generally accepted accounting principles, these financial statements present the City of Yucaipa and its component units, entities for which the City is considered to be financially accountable. The City is considered to be financially accountable for an organization if the City appoints a voting majority of that organization's governing body and the City is able to impose its will on that organization or there is a potential for the organization to provide specific financial benefits to or impose specific financial burdens on the City.

The City is also considered to be financially accountable for an organization if that organization is fiscally dependent (i.e., it is unable to adopt its budget, levy taxes, set rates or charges, or issue bonded debt without approval from the City). In certain cases, other organizations are included as component units if the nature and significance of their relationship with the City are such that their exclusion would cause the City's financial statements to be misleading or incomplete.

Currently, the City of Yucaipa does not have any component units to report.

B) Basis of Accounting and Measurement Focus
The basic financial statements of the City are composed of the following:
o Government -wide financial statements
o Fund financial statements
o Notes to the financial statements
Government -Wide Financial Statements
Government -wide financial statements display information about the reporting government as a whole, except for its fiduciary activities. Eliminations have been made in the Statement of Activities so that certain allocated expenses are recorded only once (by the function to which they were allocated). However, general government expenses have not been allocated as indirect expenses to the various functions of the City.

Government -wide financial statements are presented using the economic resources measurement focus and accrual basis of accounting. Under the economic resources measurement focus, all (both current and long- term) economic resources and obligations of the reporting government are reported in the government -wide financial statements. Basis of accounting refers to when revenues and expenses are recognized in the accounts and reported in the financial statements. Under the accrual basis of accounting, revenues, expenses, gains, losses, assets and liabilities resulting from exchange and exchange -like transactions are recognized when the exchange takes place. Revenues, expenses, gains, losses, assets and liabilities resulting from non -exchange transactions are recognized in accordance with the requirements of GASB Statement No. 33, as amended.
04/28/2025 City Council Agenda 152

City of Yucaipa
Notes to Financial Statements
For the Year Ended June 30, 2024
1) SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Continued Program revenues include charges for services and payments made by parties outside the reporting government's citizenry if that money is restricted to a particular program. Program revenues are netted with program expenses in the statement of activities to present the net cost of each program.

Amounts paid to acquire capital assets are capitalized as assets in the government -wide financial statements, rather than reported as an expense. Proceeds of long-term debt are recorded as a liability in the government - wide financial statements, rather than as an other financing source. Amounts paid to reduce long-term indebtedness of the reporting government are reported as a reduction of the related liability, rather than as an expense.

Fund Financial Statements
The underlying accounting system of the City is organized and operated on the basis of separate funds, each of which is considered to be a separate accounting entity. The operations of each fund are accounted for with a separate set of self -balancing accounts that comprise its assets, liabilities, fund equity, revenues and expenditures or expenses, as appropriate. Governmental resources are allocated to and accounted for in individual funds based upon the purposes for which they are to be spent and the means by which spending activities are controlled.

Fund financial statements for the primary government's governmental funds are presented after the government -wide financial statements. These statements display information about the major funds individually and nonmajor funds in the aggregate for all funds.

Governmental Funds
In the fund financial statements, governmental funds are presented using the modified accrual basis of accounting. Their revenues are recognized when they become measurable and available as net current assets. Measurable means that the amounts can be estimated, or otherwise determined. Available means that the amounts were collected during the reporting period or soon enough thereafter to be available to finance the expenditures accrued for the reporting period.

The City uses an availability period of 60 days, except for grants which are considered available if they are collected within 120 days after year-end. Sales taxes, property taxes, franchise taxes, gas taxes, motor vehicle in lieu, transient occupancy taxes, grants and interest associated with the current fiscal period are all considered to be susceptible to accrual and so have been recognized as revenues in the current fiscal period to the extent normally collected within the availability period. Other revenue items are considered to be measurable and available when cash is received by the government.

Revenue recognition is subject to the measurable and availability criteria for the governmental funds in the fund financial statements. Exchange transactions are recognized as revenues in the period in which they are earned (i.e., the related goods or services are provided). Locally imposed derived tax revenues are recognized as revenues in the period in which the underlying exchange transaction upon which they are based takes place. Imposed nonexchange transactions are recognized as revenues in the period for which they were imposed. If the period of use is not specified, they are recognized as revenues when an enforceable legal claim to the revenues arises or when they are received, whichever occurs first. Government -mandated and voluntary nonexchange transactions are recognized as revenues when all applicable eligibility requirements have been met.
04/28/2025 City Council Agenda 153

City of Yucaipa
Notes to Financial Statements
For the Year Ended June 30, 2024
1) SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Continued In the fund financial statements, governmental funds are presented using the current financial resources measurement focus. This means that only current assets and current liabilities are generally included on their balance sheets. The reported fund balance (net current assets) is considered to be a measure of "available spendable resources." Governmental fund operating statements present increases (revenues and other financing sources) and decreases (expenditures and other financing uses) in net current assets. Accordingly, they are said to present a summary of sources and uses of "available spendable resources" during a period.

Non -current portions of long-term receivables due to governmental funds are reported on their balance sheets in spite of their spending measurement focus. Special reporting treatments are used to indicate, however, that they should not be considered "available spendable resources," since they do not represent the net current assets.

Recognition of governmental fund type revenues represented by non -current receivables are deferred until they become current receivables. Non -current portions of long-term receivables are offset by nonspendable fund balance.

Due to the nature of their spending measurement focus, expenditure recognition for governmental fund types excludes amounts represented by noncurrent liabilities. Since they do not affect current assets, such long- term amounts are not recognized as governmental fund type expenditures or fund liabilities.

Amounts expended to acquire capital assets are recorded as expenditures in the year that resources were expended, rather than as fund assets. The proceeds of long-term debt are recorded as other financing sources rather than as a fund liability. Amounts paid to reduce long-term indebtedness are reported as fund expenditures.

When both restricted and unrestricted resources are combined in a fund, expenses are considered to be paid first from restricted resources, and then from unrestricted resources.

Proprietary Fund and Fiduciary Funds
The City's internal service fund is a proprietary fund. In the fund financial statements, the proprietary fund and fiduciary funds are presented using the accrual basis of accounting. Revenues are recognized when they are earned and expenses are recognized when the related goods or services are delivered. In the fund financial statements, the proprietary fund and the fiduciary funds are presented using the economic resources measurement focus. This means that all assets and all liabilities (whether current or noncurrent) associated with their activity are included on their balance sheets. Proprietary fund type operating statements present increases (revenues) and decreases (expenses) in total net position.

The proprietary fund distinguishes operating revenues and expenses from nonoperating items. Operating revenues and expenses generally result from providing services and producing and delivering goods in connection with a proprietary fund's principal ongoing operations. The principal operating revenues of the City's internal service fund are charges to internal customers for risk management functions. Operating expenses for the internal service fund include the cost of services and administrative expenses. All revenues and expenses not meeting this definition are reported as nonoperating revenues and expenses. 04/28/2025 City Council Agenda 154

City of Yucaipa
Notes to Financial Statements
For the Year Ended June 30, 2024
1) SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Continued C) Fund Classifications
The City reports the following major governmental funds:

The General Fund is the City's primary operating fund. It is used to account for all financial resources except those required to be accounted for in another fund.

The Miscellaneous Special Revenue Fund accounts for various grant revenues received for restricted purposes.

The Development Impact Fees Capital Projects Fund accounts for and reports financial resources collected from development impact fees on new development and restricted for construction of public facilities, park facilities, drainage facilities, traffic facilities, and fire facilities.

The Facilities Construction Capital Projects Fund accounts for and reports financial resources assigned to the construction of various government facilities.

The Miscellaneous Capital Projects Fund accounts for various grant revenues received restricted for capital projects.

Additionally, the City reports the following fund types:

The Self Insurance Internal Service Fund accounts for self -funded insurance. Departments of the City are charged for services provided or benefits received from this fund.

The Private -purpose Trust Fund accounts for the balances and transactions of the Successor Agency to the Yucaipa Redevelopment Agency.

The Custodial Funds accounts for monies held for assessment districts, and other deposits.

D) Cash and Investments
Cash includes amounts in demand and time deposits. Investments are reported in the accompanying financial statements at fair value, except for certain certificates of deposit and investment contracts that are reported at cost because they are not transferable and they have terms that are not affected by changes in market interest rates. Changes in fair value that occur during a fiscal year are recognized as investment income reported for that fiscal year. Investment income includes interest earnings, changes in fair value, and any gains or losses realized upon the liquidation, maturity, or sale of investments.

The City pools cash and investments of all funds, except for assets held by fiscal agents. Each fund's share in this pool is displayed in the accompanying financial statements as cash and investments. Investment income earned by the pooled investments is allocated to the various funds based on each fund's average cash and investment balance.

E) Cash Equivalents
For purposes of the statement of cash flows, cash equivalents are defined as short-term highly liquid investments that are both readily convertible to known amounts of cash or so near their maturity that they present insignificant risk of changes in value because of changes in interest rates, and have an original maturity date of 3 months or less.
04/28/2025 City Council Agenda 155

City of Yucaipa
Notes to Financial Statements
For the Year Ended June 30, 2024
1) SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Continued F) Due from Other Governments
The amounts recorded as due from other governments, include sales taxes, property taxes, and grant revenues, collected or provided by Federal, State, County and City governments and remain unremitted to the City as of June 30, 2024.

G) Interfund Advances
Advances receivable, as reported in the fund financial statements, are offset by nonspendable fund balance in the General Fund to indicate that they are not available for appropriation and are not expendable available financial resources.

H) Prepaid Items
Prepaid items are payments to vendors for costs applicable to future accounting periods. The cost of prepaid items is recorded as expenditures/expenses when consumed rather than when purchased. 1) Property Tax Calendar
Property taxes attach as an enforceable lien on property as of January 1, each year. Taxes are levied on July 1, and are payable in two installments no later than December 10, and April 10, of each year. The County of San Bernardino bills and collects the property taxes and remits them to the City in installments during the year. Under the provisions of NCGA Interpretation 3, property tax revenue is recognized in the fiscal year for which the taxes have been levied, provided it is collected within 60 days of the end of the fiscal year.

The County is permitted by State law (Proposition 13) to levy taxes at 1 % of full market value (at time of purchase) and can increase the property tax rate no more than 2% per year. The City receives a share of this basic levy proportionate to what was received in the 1976 to 1978 period and transferred to the City upon incorporation.

J) Claims and Judgments
The City maintains funds in the Self Insurance Internal Service Fund as a reserve for litigation, judgments and claims equal to a minimum of three times the City's self -insured retention. This reserve represents an estimate for claims, including "incurred but not reported" (IBNR).

K) Employee Leave Benefits
In accordance with GASB Statement No 16, a liability is recorded for unused balances only to the extent that it is probable that the unused balances will result in termination payments. This is estimated by including in the liability the unused balances of employees currently entitled to receive termination payment, as well as those who are expected to become eligible to receive termination benefits as a result of continuing their employment with the City. Other amounts of unused sick leave are excluded from the liability since their payment is contingent solely upon the occurrence of a future event (illness) which is outside the control of the City and the employee.
04/28/2025 City Council Agenda 156

City of Yucaipa
Notes to Financial Statements
For the Year Ended June 30, 2024
1) SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Continued L) Capital Assets
Capital assets are recorded at cost where historical records are available and at an estimated historical cost where no historical records exist. Contributed capital assets received prior to the implementation of GASB 72 are valued at their estimated fair market value at the date of the contribution. Contributed capital assets received subsequent to the implementation of GASB 72 are recorded at acquisition value as of the date received. Generally, capital asset purchases in excess of $10,000 and infrastructure greater than $100,000 are capitalized.

Capital assets include public domain (infrastructure) assets consisting of certain improvements including roads, streets, sidewalks, medians and storm drains. Depreciation has been provided using the straight-line method over the estimated useful life of the asset in the government -wide financial statements.

The following schedule summarizes capital asset useful lives:

Building and Improvements 10 - 30 years
Equipment 7 - 10 years
Vehicles 7 - 10 years
Infrastructure 10 - 30 years
M) Notes and Loans Receivable
The accompanying financial statements report certain loans receivable for loans made to private developers, private homeowners, and other parties. Where applicable, an allowance for doubtful accounts has been recorded to reflect management's best estimate of probable losses associated with non - repayment.

N) Unearned Revenue
The City reports unearned revenue for grants received prior to the period when eligible expenditures are incurred. The $6,575,155 in unearned revenue reported as of June 30, 2024 represents grant funds received but not yet expended on eligible costs.

O) Use of Estimates
The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect certain reported amounts and disclosures.

Accordingly, actual results could differ from those estimates.

P) Net Position
In the government -wide financial statements, net position is classified in the following categories:

Net investment in capital assets describes the portion of net position which is represented by the current net book value of the City's capital assets, less the outstanding balance of any debt issued to finance these assets.

Restricted describes the portion of net position which is restricted as to use by the terms and conditions of agreements with outside parties, governmental regulation, laws, or other restrictions which the City cannot unilaterally alter.

Unrestricted describes the portion of net position which is not restricted to use. 04/28/2025 City Council Agenda 157

City of Yucaipa
Notes to Financial Statements
For the Year Ended June 30, 2024
1) SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Continued Q) Deferred Outflows/Inflows of Resources
In addition to assets, the statement of financial position will sometimes report a separate section for deferred outflows of resources. This separate financial statement element, deferred outflows of resources, represents consumption of net assets that applies to future period(s) and so will not be recognized as an outflow of resources (expense) until then. The City reports deferred outflows of resources relating to the Net Pension Liability and the Total OPEB Liability.

In addition to liabilities, the statement of financial position will sometimes report a separate section for deferred inflows of resources. This separate financial statement element, deferred inflows of resources, represents an acquisition of net assets that applies to a future period(s) and so will not be recognized as an inflow of resources (revenue) until that time. The City has certain items, which arise only under the modified accrual basis of accounting, which qualifies for reporting in this category. Accordingly, the item, unavailable revenue, is reported in the governmental funds balance sheet. The governmental funds report unavailable revenues from property taxes, special assessments, grant receivables, and other miscellaneous receivables. These amounts are deferred and recognized as an inflow of resources in the period that the amounts become available. In addition, the City reports deferred inflows relating to leases, the Net Pension Liability and the Total OPEB Liability.

R) Net Position Flow Assumption
Sometimes the City will fund outlays for a particular purpose from both restricted (e.g. restricted bond or grant proceeds) and unrestricted resources. In order to calculate the amounts to report as restricted net position and unrestricted net position in the statement of net position, a flow assumption must be made about the order in which the resources are considered to be applied. It is the City's policy to consider restricted net position to have been depleted before unrestricted net position.

S) Pensions
For purposes of measuring the net pension liability and deferred outflows/inflows of resources related to pensions, and pension expense, information about the fiduciary net position of the City of Yucaipa's California Public Employees' Retirement System (CaIPERS) plan (Plan) and additions to/deductions from the Plan's fiduciary net position have been determined on the same basis as they are reported by CaIPERS.

For this purpose, benefit payments (including refunds of employee contributions) are recognized when due and payable in accordance with the benefit terms. Investments are reported at fair value.

T) Other Postemployment Benefits (OPEB)
For purposes of measuring the Total OPEB liability, deferred outflows of resources and deferred inflows of resources related to OPEB, and OPEB expense, information about the fiduciary net position of the City's plan (OPEB Plan) and additions to/deductions from the OPEB Plan's fiduciary net position have been determined on the same basis. For this purpose, benefit payments are recognized when currently due and payable in accordance with the benefit terms. Investments are reported at fair value. Generally accepted accounting principles require that the reported results must pertain to liability and asset information within certain defined timeframes. For this report, the following timeframes are used:

Valuation Date June 30, 2023
Measurement Date June 30, 2023
Measurement Period July 1, 2022 to June 30, 2023
04/28/2025 City Council Agenda 158

City of Yucaipa
Notes to Financial Statements
For the Year Ended June 30, 2024
1) SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES — Continued U) Leases
Lessor: The City is a lessor for noncancellable leases of land owned by the City. The City recognizes a lease receivable and a deferred inflow of resources in the government -wide and governmental fund financial statements. At the commencement of a lease, the City initially measures the lease receivable at the present value of payments expected to be received during the lease term. Subsequently, the lease receivable is reduced by the principal portion of lease payments received. The deferred inflow of resources is initially the same amount as the beginning lease receivable. The deferred inflow of resources is reduced as revenue on a straight-line basis over the life of the lease term.

Key estimates and judgments include how the City determines (1) the discount rate it uses to discount the expected lease receipts to present value, (2) lease term, and (3) lease receipts. • The City uses its estimated incremental borrowing rate as the discount rate for leases. • The lease term includes the noncancellable period of the lease. Lease receipts included in the measurement of the lease receivable is composed of fixed payments from the lessee.

The City monitors changes in circumstances that would require a remeasurement of its lease, and will remeasure the lease receivable and deferred inflows of resources if certain changes occur that are expected to significantly affect the amount of the lease receivable.

The City has entered into a lease with American Tower to allow the utilization of a cellular tower on City property. The lease term is 5 years and the agreement includes additional 5-year options. Lease payments increase by 4% each year in June under the terms of the lease. Payments received during the year were $2,694 from July through May and $2,752 in June. The current 5-year term will expire in December 2024.

At June 30, 2024 the balances of the lease receivable and deferred inflow of resources were $18,051 and $18,051, respectively.
2) CASH AND INVESTMENTS
Cash and investments are classified in the accompanying financial statements as follows:

Statement of Net Position
Cash and Investments $ 56,120,593
Restricted Cash and Investments 1,284,090
Statement of Fiduciary Net Postion:

Cash and Investments 2,919,366
Cash and Investments with Fiscal Agent 875,739
Total Cash and Investments $ 61,199,788
Cash and Investments consist of the following:

Cash on Hand $ 2,950
Deposits with Financial Institutions 3,907,965
Investments 57,288,873
Total Cash and Investments $ 61,199,788
04/28/2025 City Council Agenda 159

City of Yucaipa
Notes to Financial Statements
For the Year Ended June 30, 2024
2) CASH AND INVESTMENTS - Continued
Investments Authorized by the City's Investment Policy
The table below identifies the investment types that are authorized for the City by the California Government Code (or the City's investment policy, where more restrictive). The table also identifies certain provisions of the California Government Code (or the City's investment policy, if more restrictive) that address interest rate risk, credit risk, and concentration of credit risk.

This table does not address investments of debt proceeds held by bond trustee that are governed by the provisions of debt agreements of the City, rather than the general provisions of the California Government Code or the City's investment policy.

Authorized by
Maximum
Maximum
Authorized
Investment
Maximum
Percentage
Investment
Investment Type
Policy
Maturity*
of Portfolio*
In One Issuer*
Local Agency Bonds
No
5 years
None
None
U.S. Treasury Obligations
Yes
5 years
None
None
U.S. Agency Securities
Yes
5 years
None
None
Banker's Acceptances
Yes
180 days
40%
30%
Commercial Paper
Yes
270 days
15%
10%
Negotiable Certificates of Deposit
Yes
2 years
30%
None
Repurchase Agreements
Yes
1 year
None
None
Reverse Repurchase Agreements
No
92 days
20% of base value
None
Medium Term Notes
No
5 years
30%
None
Mutual Funds
No
N/A
20%
10%
Money Market Mutual Funds
Yes
N/A
20%
10%
Mortgage Pass -through Securities
No
5 years
20%
None
County Pooled Investment Funds
No
N/A
None
None
Local Agency Investment Fund (LAIF)
Yes
N/A
None
None
Supranationals
Yes
5 years
30%
None
JPA Pools (other investment pools)
No
N/A
None
None
Municipal Bonds
Yes
5 years
30%
None
*Based on state law requirements or investment policy requirements, whichever is more restrictive.

Investments Authorized by Debt Agreements
Investments of debt proceeds held by bond trustee are governed by provisions of the debt agreements, rather than the general provision of the California Government Code or the City's investment policy. The table below identifies the investment types that are authorized for investments held by bond trustee.

Maximum
Maximum
Authorized
Maximum
Percentage
Investment
Investment Type
Maturity
of Portfolio
In One Issuer
U.S. Treasury Obligations
5 years
None
None
U.S. Agency Securities
5 years
None
None
Banker's Acceptances
180 days
40%
30%
Commercial Paper
270 days
25%
10%
Negotiable Certificates of Deposit
5 years
30%
None
Medium Term Notes
5 years
30%
5%
Money Market Mutual Funds
N/A
20%
10%
Repurchase Agreements
270 days
30%
None
Investment Contracts
30 years
None
None
Local Agency Investment Fund (LAIF)
N/A
$50 million
None
04/28/2025 City Council Agenda 160

City of Yucaipa
Notes to Financial Statements
For the Year Ended June 30, 2024
2) CASH AND INVESTMENTS - Continued
Disclosures Relating to Interest Rate Risk
Interest rate risk is the risk that changes in market interest rates will adversely affect the fair value of an investment. Generally, the longer the maturity of an investment, the greater the sensitivity of its fair value to changes in market interest rate. One of the ways that the City manages its exposure to interest rate risk is by purchasing a combination of shorter term and longer -term investments and by timing cash flows from maturities so that a portion of the portfolio is maturing or coming close to maturity evenly over time as necessary to provide the cash flow and liquidity needed for operations.

Information about the sensitivity of the fair values of the City's investments (including investments held by bond trustee) to market interest rate fluctuations is provided by the following table that shows the distribution of the City's investment by maturity:

Remaining Maturity (in Months)
Investment Type
Total
12 Months or Less
1 to 2 Years 2 to 5 Years
U.S. Treasury Obligations
$ 22,189,804
$ 12,869,761
$ 3,697,004 $
5,623,039
U.S. Agency Securities
5,812,874
1,224,069
4,006,520
582,285
Supranational Agency Securities
242,261
242,261
-
-
Municipal Bonds
187,724
-
187,724
-
Medium Term Notes
2,509,315
452,574
321,550
1,735,191
Negotiable Certificates of Deposit
490,042
-
-
490,042
LAIF
17, 348, 366
17, 348, 366
-
-
Money Market Mutual Funds
7,632,748
7,632,748
-
-
Held by Bond Trustee:

LAIF
46,908
46,908
-
-
Money Market Mutual Funds
828,831
828,831
-
-
Total Pooled Investments
$ 57,288,873
$ 40,645,518
$ 8,212,798 $
8,430,557
Disclosures Relating to Credit Risk
Generally, credit risk is the risk that an issuer of an investment will not fulfill its obligation to the holder of the investment. This is measured by the assignment of rating by a nationally recognized statistical rating organization.

Presented below is the minimum rating required by (where applicable) the California Government Code, the City's investment policy, or debt agreements, and the actual rating as of year-end for each investment type. The investments must meet the minimum investment rating when purchased.

Investment Type
U.S. Treasury Obligations
U.S. Agency Securities
Supranational Agency Securities
Municipal Bonds
Medium Term Notes
Negotiable Certificates of Deposit
LAIF
Money Market Mutual Funds
Held by Bond Trustee:

LAIF
Money Market Mutual Funds
Total Pooled Investments
Total
Minimum
Legal
Rating
AAA
A/AA
$ 22,189, 804
N/A
$
_
$ 22,189, 804 $
5,812,874
N/A
5,812,874
242,261
A-
242,261
-
187,724
A-
-
187,724
2,509,315
A-
683,398
1,540,754
490,042
N/A
490,042
-
17,348,366
N/A
-
-
7,632,748
N/A
7,632,748
-
Rating not
BBB Required
285,163
17, 348, 366
46,908 N/A - -
828,831 AAA 828,831 - -
$ 57, 288, 873 $ 9,877,280 $ 29, 731,156 $ 285,163
46,908
$ 17,395,274
04/28/2025 City Council Agenda
161

City of Yucaipa
Notes to Financial Statements
For the Year Ended June 30, 2024
2) CASH AND INVESTMENTS — Continued
Concentration of Credit Risk
The investment policy of the City contains no limitations on the amount that can be invested in any one issuer beyond that stipulated by the California Government Code. As of June 30, 2024, there were no investments in any one issuer (other than U.S. Treasury securities, mutual funds, and external investment pools) that represent 5% or more of total City investments.

Custodial Credit Risk
Custodial credit risk for deposits is the risk that, in the event of the failure of a depository financial institution, a government will not be able to recover its deposits or will not be able to recover collateral securities that are in the possession of an outside party. The California Government Code and the City's investment policy do not contain legal or policy requirements that would limit the exposure to custodial credit risk for deposits, other than the following provision for deposits: The California Government Code requires that a financial institution secure deposits made by state or local government units by pledging securities in an undivided collateral pool held by a depository regulated under state law (unless so waived by the governmental unit). The market value of the pledged securities in the collateral pool must equal at least 110% of the total amount deposited by the public agencies. California law also allows financial institutions to secure City deposits by pledging first trust deed mortgage notes having a value of 150% of the secured public deposits. As of June 30, 2024, no deposits with financial institutions in excess of federal depository insurance limits were held in uncollateral ized accounts.

The custodial credit risk for investments is the risk that, in the event of the failure of the counterparty (e.g., broker -dealer) to a transaction, a government will not be able to recover the value of its investment or collateral securities that are in the possession of another party. The California Government Code and the City's investment policy do not contain legal or policy requirements that would limit the exposure to custodial credit risk for investments. With respect to investments, custodial credit risk generally applies only to direct investments in marketable securities.

Custodial credit risk does not apply to a local government's indirect investment in securities through the use of mutual funds or government investment pools (such as LAIF). As of June 30, 2024, none of the City's investments were held by the broker -dealer (counterparty) that was used by the City to purchase the securities.

For investments identified herein as held by bond trustee, the bond trustee selects the investments under terms of the applicable trust agreement, acquires the investment, and holds the investment on behalf of the reporting government.

Fair Value
The City categorizes its fair value measurements within the fair value hierarchy established by generally accepted accounting principles. The hierarchy is based on the valuation inputs used to measure the fair value of the asset. Level 1 inputs are quoted prices in active markets for identical assets; Level 2 inputs are significant other observable inputs; Level 3 inputs are significant unobservable inputs. Level 2 inputs are valued using a matrix pricing model. The City has the following recurring fair value measurements as of June 30, 2024:
04/28/2025 City Council Agenda 162

City of Yucaipa
Notes to Financial Statements
For the Year Ended June 30, 2024
2) CASH AND INVESTMENTS - Continued
Fair Value Hierarchy
Investment Type Total Level 1 Level 2 Level 3
U.S. Treasury Obligations $ 22,189,804 $ 22,189,804 $ - $ - U.S. Agency Securities 5,812,874 - 5,812,874 -
Supranational Agency Securities 242,261 - 242,261 -
Municipal Bonds 187,724 - 187,724 -
Medium Term Notes 2,509,315 - 2,509,315 -
Total Pooled Investments $ 30,941,978 $ 22,189,804 $ 8,752,174 $ - Investment in State Investment Pool
The City is a voluntary participant in the LAIF that is regulated by the California Government Code under the oversight of the Treasurer of the State of California. The fair value of the City's investment in this pool is reported at amounts based upon the City's pro-rata share of the fair value provided by LAIF for the entire LAIF portfolio (in relation to the amortized cost of that portfolio). The balance available for withdrawal is based on the accounting records maintained by LAIF, which are recorded on an amortized cost basis. 3) INTERFUND RECEIVABLES, PAYABLES AND TRANSFERS
Interfund receivables and payables at June 30, 2024 are as follows:

Due From (Receivable)
General Fund
Facilities Construction
Total
Due To (Payable)
Miscellaneous Special Revenue
Development Impact Fees
Miscellaneous Capital Projects
Non -major Governmental Funds
Development Impact Fees
Amount
$ 46,154
4,789,809
1,089,044
584,865
761,000
$ 7,270,872
The interfund balance due to the General Fund was the result of short-term borrowings to cover deficit cash balances at June 30, 2024. The $761,000 due from non -major governmental funds is a result of short-term borrowings for capital projects. Interfund advances at June 30, 2024 are as follows:

Advances to
Other Funds (Receivable)
General Fund
General Fund
Advances From
Other Funds (Payable)
Development Impact Fees
Non -major Governmental Funds
Total Advances To/From Other Funds
Amount
$ 17,360,486
1,634,532
$ 18,995,018
The advances due to the City's General Fund resulted from financing the construction improvements to the Live Oak/Oak Glen Road Interchange, construction of the City Hall, Aquatic Center, construction of the Community Park, construction of Fire Station No. 3, and the Yucaipa Performing Arts Center. 04/28/2025 City Council Agenda 163

City of Yucaipa
Notes to Financial Statements
For the Year Ended June 30, 2024
3) INTERFUND RECEIVABLES, PAYABLES AND TRANSFERS - Continued The City has adopted a Resolution establishing an interfund loan agreement, where the Developer Fees Funds are required to pay off the advances at 50% of the impact fees received, except for the Developer Fees Public Facilities Fund, which is required to make payments at 100% of the impact fees received. The Miscellaneous Special Revenue Fund has provided advances to nonmajor governmental funds for certain street projects. These balances are expected to be repaid with future revenues.

Advances Include: Interfund Loan Agreement %
Public Facilities Development Impact Fees $ 11,064,695 100% Fire Facilities Development Impact Fees 1,838,246 50%
Park Facilities Development Impact Fees 4,427,545 50%
Low Water Crossing Fund 1,634,532
18, 965, 018
Interfund transfers at June 30, 2024 are as follows:

TRANSFERS OUT
General
Fund
Miscellaneous
Special
Revenue
Development
Impact
Fees

TRANSFERSIN
Facilities
Construction
Miscellaneous
Capital
Projects
Internal
Service Fund
Non -Major
Funds
Total
General Fund
$ -
$ 7,377
$ -
$ -
$ 285,000
$ 700,000
$ 1,342,662
$ 2,335,039
Miscellaneous Special Revenue
2,261,437
-
137,392
167,421
-
-
-
2,566,250
Development Impact Fees
-
217,577
-
-
-
217,577
Facilities Construction
162,087
83,901
245,988
Miscellaneous Capital Projects
-
-
-
468,678
468,678
Non -Major Funds
224,617
1,427
1,213,631
106,048
3,243,520
4,789,243
Internal Service Funds
139,086
-
-
-
-
139,086
$ 2,625,140
$ 388,468
$ 1,351,023
$ 167,421
$ 474,949
$ 700,000
$ 5,054,860
$10,761,861
The transfers from the General Fund to Development Impact Fees was to fund development related capital projects The transfers from the General Fund to Non -Major Funds was to fund Paramedic Services. The $700,000 transfer to the Internal Service Fund was to cover future claims expenses. The $2,261,437 transfers from the Miscellaneous Special Revenue Fund to the General Fund were to help fund various costs, including $2,176,115 of ARPA funds to cover Covid-related revenue loss. The General Fund transferred $285,000 to the Miscellaneous Capital Projects Fund for capital project costs. In addition, the Miscellaneous Capital Projects Fund transferred $468,878 to the Non -major funds for various capital projects.

The transfers from the Non -Major Funds to the other Non -Major Funds were to fund project costs for streets, parks, and various other public facilities.
4) NOTES AND LOANS RECEIVABLE
Notes and Loans Receivable at June 30, 2024 include $231,497 in loans relating to the City's Energy Independence Program, and $87,483 relating to the City's Fagade Improvement Program. A loan secured by land in the amount of $4,500,000 is held in the Facilities Construction Capital Project Fund. Interest only payments are due monthly. Principal is due at loan maturity, December 31, 2026. The agreement also includes a purchase option at any point during the loan period. Other Notes and Loans are offset by an allowance for doubtful accounts.
04/28/2025 City Council Agenda 164

City of Yucaipa
Notes to Financial Statements
For the Year Ended June 30, 2024
5) CAPITAL ASSETS
Capital asset activity for the year ended June 30, 2024 is as follows:

Governmental Activities:

Capital Assets Being Depreciated:

Buildings and Improvements
Equipment
Vehicles
Infrastructure
Total Depreciable Capital Assets
Less Accumulated Depreciation:

Buildings and Improvements
Equipment
Vehicles
Infrastructure
Total Accumulated Depreciation
Capital Assets, Net of Accumulated Depreciation
Capital Assets, Not Being Depreciated:

Land
Right of Way
Construction in Progress
Total Capital Assets Not Being Depreciated
Total Capital Assets
Beginning Ending
Balance Increases Decreases Balance
$ 15,158,183 $ - $ - $ 15,158,183
3,532,353 429,588 - 3,961,941
3,899,260 159,574 (70, 347) 3,988,487
253,063,531 2,834,415 - 255,897,946
275,653,327 3,423,577 (70,347) 279,006,557
(11,061,900)
(419,711)
- (11,481,611)
(2,542,800)
(370,809)
- (2,913,609)
(2,813,706)
(249, 537)
64,859 (2,998,384)
(159,357,744)
(4,613,081)
- (163,970,825)
(175,776,150)
(5,653,138)
64,859 (181,364,429)
99,877,177
(2,229,561)
(5,488) 97,642,128
5,050,091 - - 5,050,091
59,134,797 228,282 - 59,363,079
27,500,352 7,220,531 (2,834,415) 31,886,468
91,685,240 7,448,813 (2,834,415) 96,299,638
$ 191,562,417 $ 5,219,252 $ (2,839,903) $ 193,941,766
Depreciation expense was charged to the following functions in the Statement of Activities:

General Government
$ 282,200
Public Safety
829,730
Public Works
4,125,953
Community Development
196,215
Community Services
219,040
Total Depreciation Expense $ 5,653,138
04/28/2025 City Council Agenda 165

City of Yucaipa
Notes to Financial Statements
For the Year Ended June 30, 2024
6) CHANGES IN LONG-TERM LIABILITIES
The following is a summary of long-term liability activity, all of which will be liquidated by the General Fund, for the year ended June 30, 2024:

Beginning Ending Due Within Due Beyond
Balance Additions Deletions Balance One Year One Year
Governmental Activities:

Total OPEB Liability
$ 2,277,432
$ - $
354,967 $ 1,922,465
$ 43,462 $ 1,879,003
Net Pension Liability
6,439,652
761,840
- 7,201,492
- 7,201,492
Claims Liability
141,241
105,137
3,480 242,898
- 242,898
Compensated Absences, Net
589,361
247,878
- 837,239
209,310 627,929
Total
$ 9,447, 686
$ 1,114, 855 $
358,447 $ 10, 204, 094
$ 252,772 $ 9, 951, 322
Compensated Absences
It is the City's policy to permit employees to accumulate earned but unused vacation time. The balance of accumulated vacation time is reported as a liability in the Statement of Net Position. 7) FIDUCIARY FUND LONG-TERM DEBT
The following is a summary of long-term debt activity for the City's fiduciary fund for the year ended June 30, 2024:

Beginning Ending Due Within Due Beyond
Balance Additions Deletions Balance One Year One Year
Tax Allocation Bonds:
1998
$ 235,000 $
- $ 30,000
$ 205,000
$ 30,000
$ 175,000
2004
1,390,000
- 55,000
1,335,000
60,000
1,275,000
2010
4,710,000
- 140,000
4,570,000
145,000
4,425,000
Unamortized Premium
14,866
- 825
14,041
825
13,216
Total
$ 6, 349, 866 $
- $ 225,825
$ 6,124, 041
$ 235,825
$ 5,888,216
1998 Tax Allocation Bonds
In 1998, the Yucaipa Redevelopment Agency issued $720,000 of 1998 Tax Allocation Bonds. The proceeds were used to finance various improvement projects throughout the Agency. The bonds are payable exclusively from tax revenues allocated to the Agency. The 1998 Bonds consist of $720,000 of term bonds. The bonds accrue interest at rates between 4.00% and 5.60% and are payable semiannually on March 1 and September 1 of each year commencing September 1, 1998. Principal on the bonds is payable in amounts ranging from $15,000 to $50,000 and in annual installments commencing on March 1, 1998 and ending September 1, 2028. Future debt service requirements are as follows:
04/28/2025 City Council Agenda 166

City of Yucaipa
Notes to Financial Statements
For the Year Ended June 30, 2024
7) FIDUCIARY FUND LONG-TERM DEBT - Continued
Fiscal Year Ending
June 30,
2025
2026
2027
2028
2029
Totals
2004 Tax Allocation Bonds
Principal
Interest
Total
$ 30,000
$ 10,450 $
40,450
35,000
8,662
43,662
45,000
6,463
51,463
45,000
3,987
48,987
50,000
1,375
51,375
$ 205,000 $ 30,937 $ 235,937
On October 12, 2004, the Yucaipa Redevelopment Agency issued $2,500,000 of 2004 Tax Allocation Bonds.

The proceeds were used to finance various improvement projects throughout the Agency. The bonds are payable exclusively from pledged tax revenues. The 2004 Bonds consist of $2,500,000 of term bonds.

The bonds accrue interest rates between 2.10% and 5.00% and are payable semiannually on March 1 and September 1 of each year commencing March 1, 2005. Principal on the bonds is payable in amounts ranging from $30,000 to $170,000 and is payable in semi-annual installments commencing on March 1, 2005 and ending September 1, 2034. Future debt service requirements are as follows:

Fiscal Year Ending
June 30,
2025
2026
2027
2028
2029
2030
2031
2032
2033
2034
2035
Totals
2010 Tax Allocation Bonds
Principal
Interest
Total
$ 60,000
$ 64,329
$ 124,329
85,000
60,900
145,900
85,000
56,862
141,862
90,000
52,650
142,650
90,000
48,263
138,263
145,000
42,534
187,534
150,000
35,250
185,250
155,000
27,625
182,625
160,000
19,750
179,750
170,000
11,500
181,500
145,000
3,625
148,625
$ 1,335,000
$ 423,288
$ 1,758,288
On November 2, 2010, the Yucaipa Redevelopment Agency issued $6,030,000 of 2010 Tax Allocation Bonds.

The proceeds are to be used to finance various improvement projects throughout the project area and are payable exclusively from pledged tax revenue. The 2010 Tax Allocation Bonds consisted of $6,030,000 of term bonds.
04/28/2025 City Council Agenda 167

City of Yucaipa
Notes to Financial Statements
For the Year Ended June 30, 2024
7) FIDUCIARY FUND LONG-TERM DEBT — Continued
The bonds accrue interest at rates between 4.00% and 5.50% and are payable semiannually on March 1 and September 1 of each year commencing March 1, 2011. Principal on the bonds is payable in amounts ranging from $85,000 to $525,000 and is payable in annual installments commencing on September 1, 2011 and ending September 1, 2040. The outstanding balance at June 30, 2024 was $4,570,000.

Future debt service requirements are as follows:

Fiscal Year Ending
June 30,
Principal
Interest
Total
2025
$ 145,000
$ 241,833
$ 386,833
2026
125,000
235,378
360,378
2027
125,000
229,206
354,206
2028
135,000
222,622
357,622
2029
145,000
215,447
360,447
2030-2034
875,000
948,918
1,823,918
2035-2039
1,995,000
583,603
2,578,603
2040-2041
1,025,000
57,063
1,082,063
$ 4,570,000
$ 2,734,070
$ 7,304,070
8) PENSION PLAN
General Information about the Defined Benefit Pension Plan Plan Description — All qualified permanent and probationary employees are eligible to participate in the Public Agency Cost -Sharing Multiple -Employer Defined Benefit Pension Plan (Plan) administered by the California Public Employees' Retirement System (CaIPERS.) The Plan consists of individual rate plans (benefit tiers) within a safety risk pool (police and fire) and a miscellaneous risk pool (all others). Plan assets may be used to pay benefits for any employer rate plan of the safety and miscellaneous pools. Accordingly, rate plans within the safety or miscellaneous pools are not separate plans under GASB Statement No. 68.

Individual employers may sponsor more than one rate plan in the miscellaneous or safety risk pools. The City of Yucaipa sponsors 2 rate plans (both are miscellaneous). Benefit provisions under the Plan are established by State statute and City resolution. CalPERS issues publicly available reports that include a full description of the pension plan regarding benefit provisions, assumptions and membership information that can be found on the CalPERS website.

Benefits Provided — The Plan is a cost -sharing multiple -employer defined benefit pension plan administered by the California Public Employees' Retirement System (CaIPERS). A full description of the pension plan benefit provisions, assumptions for funding purposes but not accounting purposes, and membership information is listed in the June 30, 2022 Annual Actuarial Valuation Report. Details of the benefits provided can be obtained in Appendix B of the June 30, 2022 actuarial valuation report. This report is a publicly available valuation report that can be obtained at CalPERS' website under Forms and Publications. 04/28/2025 City Council Agenda 168

City of Yucaipa
Notes to Financial Statements
For the Year Ended June 30, 2024
8) PENSION PLAN - Continued
The Plan's provisions and benefits in effect at June 30, 2024, are summarized as follows:

Hire date
Benefit formula
Benefit vesting schedule
Benefit payments
Retirement age
Monthly benefits, as a % of eligible compensation
Required employee contribution rates
Required employer contribution rates
Miscellaneous
Prior to
January 1, 2013
Miscellaneous
PEPRA
On or after
January 1, 2013
2% @ 55
2% @ 62
5 years service
5 years service
monthly for life
monthly for life
55 62
2%
2%
7%

8.25%

13.26% + $425,273

8.00%
Contributions — Section 20814(c) of the California Public Employees' Retirement Law requires that the employer contribution rates for all public employers be determined on an annual basis by the actuary and shall be effective on the July 1 following notice of a change in the rate. Funding contributions for the Plans are determined annually on an actuarial basis as of June 30 by CalPERS. The actuarially determined rate is the estimated amount necessary to finance the costs of benefits earned by employees during the year, with an additional amount to finance any unfunded accrued liability. The City is required to contribute the difference between the actuarially determined rate and the contribution rate of employees.

Beginning in fiscal year 2016, CaIPERS collects employer contributions for the Plan as a percentage of payroll for the normal cost portion as noted in the rates above and as a dollar amount for contributions toward the unfunded liability and side fund. The dollar amounts are billed on a monthly basis.

The City's required contribution for the unfunded liability and side fund was $425,273 in fiscal year 2024. The City's contributions to the Plan for the year ended June 30, 2024 were $1,116,750.

Pension Liabilities, Pension Expenses and Deferred Outflows/Inflows of Resources Related to Pensions As of June 30, 2024, the City reported a net pension liability for its proportionate shares of the net pension liability of the Plan of $7,201,492. The City's net pension liability for the Plan is measured as the proportionate share of the net pension liability. The net pension liability of the Plan is measured as of June 30, 2023, and the total pension liability for the Plan used to calculate the net pension liability was determined by an actuarial valuation as of June 30, 2022 rolled forward to June 30, 2023 using standard update procedures. The City's proportion of the net pension liability was based on a projection of the City's long-term share of contributions to the pension plan relative to the projected contributions of all participating employers, actuarially determined.

The City's proportionate share of the net pension liability as of June 30, 2023, and 2024 was as follows:

Proportion - June 30, 2023 0.13762%
Proportion - June 30, 2024 0.14402%
Change - Increase (Decrease) 0.00640%
04/28/2025 City Council Agenda 169

City of Yucaipa
Notes to Financial Statements
For the Year Ended June 30, 2024
8) PENSION PLAN - Continued
For the year ended June 30, 2024, the City recognized a pension expense of $1,782,006. At June 30, 2024, the City reported deferred outflows of resources and deferred inflows of resources related to pensions from the following sources:

Deferred Outflows Deferred Inflows
of Resources
of Resources
Pension contributions subsequent to measurement date
$ 1,116,750
$ -
Differences between actual and expected experience
367,891
57,069
Changes in assumptions
434,786
-
Change in employer's proportion
480,623
-
Differences between employer's contributions and
employer's proportionate share of contributions
-
159,125
Net differences between projected and actual
earnings on plan investments
1,165,987
-
Total
$ 3,566,037
$ 216,194
$1,116,750 reported as deferred outflows related to contributions subsequent to the measurement date will be recognized as a reduction of the net pension liability in the year ended June 30, 2025. Other amounts reported as deferred outflows and deferred inflows related to pensions will be recognized as pension expense as follows:

Year Ending
June 30, Amount
2025
$ 768,880
2026
522,088
2027
908,669
2028
33,456
Actuarial Assumptions — The total pension liabilities in the June 30, 2022 actuarial valuations were determined using the following actuarial assumptions:

Valuation date
June 30, 2022
Measurement date
June 30, 2023
Actuarial cost method
entry -age normal
Actuarial assumptions:

Discount rate

6.90%
Inflation

2.30%
Projected salary increase
(1)
Investment rate of return

6.90%
Mortality
(2)
(1) Depending on age, service and type of employment
(2) Derived using CaIPERS' Membership Data for all Funds.

The mortality table used was developed based on CalPERS-specific data. The probabilities of mortality are based on the 2021 CaIPERS Experience Study for the period from 2001 to 2019. Pre -retirement and Post - retirement mortality rates include generational mortality improvement using 80% of Scale MP-2020 published by the Society of Actuaries. For more details on this table, please refer to the CaIPERS Experience Study and Review of Actuarial Assumptions report from November 2021 that can be found on the CalPERS website. 04/28/2025 City Council Agenda 170

City of Yucaipa
Notes to Financial Statements
For the Year Ended June 30, 2024
8) PENSION PLAN - Continued
Long-term Expected Rate of Return - The long-term expected rate of return on pension plan investments was determined using a building-block method in which best -estimate ranges of expected future real rates of return (expected returns, net of pension plan investment expense and inflation) are developed for each major asset class. In determining the long-term expected rate of return, CalPERS took into account both short-term and long-term market return expectations as well as the expected pension fund cash flows. Using historical returns of all the funds' asset classes, expected compound returns were calculated over the short-term (first 10 years) and the long-term (11-60 years) using a building-block approach. Using the expected nominal returns for both short-term and long-term, the present value of benefits was calculated for each fund.

The expected rate of return was set by calculating the rounded single equivalent expected return that arrived at the same present value of benefits for cash flows as the one calculated using both short-term and long-term returns. The expected rate of return was then set equal to the single equivalent rate calculated above and adjusted to account for assumed administrative expenses. The expected real rates of return by asset class are as follows:

New Strategic
Asset Class
Allocation
Real Return (1,2)
Global Equity - Cap Weighted
30%

4.54%
Global Equity - Non -Cap Weighted
12%

3.84%
Private Equity
13%

7.28%
Treasury
5%

0.27%
Mortgage -backed Securities
5%

0.50%
Investment Grade Corporates
10%

1.56%
High Yield
5%
2 27%
Emerging Market Debt
5%

2.48%
Private Debt
5%

3.57%
Real Assets
15%

3.21 %
Leverage
-5%
-0.59%
(1) An expected inflation of 2.3% used for this period. (2) Figures are based on the 2021 Asset Liability Management study Discount Rate — The discount rate used to measure the total pension liability for PERF C was 6.90%. The projection of cash flows used to determine the discount rate assumed that contributions from plan members will be made at the current member contribution rates and that contributions from employers will be made at statutorily required rates, actuarially determined. Based on those assumptions, the Plan's fiduciary net position was projected to be available to make all projected future benefit payments of current plan members. Therefore, the long-term expected rate of return on plan investments was applied to all periods of projected benefit payments to determine the total pension liability.

Sensitivity of the Proportionate Share of the Net Pension Liability to Changes in the Discount Rate The following presents the City's proportionate share of the net pension liability for the Plan, calculated using the discount rate for the Plan, as well as what the City's proportionate share of the net pension liability would be if it were calculated using a discount rate that is 1-percentage point lower or 1-percentage point higher than the current rate:
04/28/2025 City Council Agenda 171

8) PENSION PLAN - Continued
City of Yucaipa
Notes to Financial Statements
For the Year Ended June 30, 2024
1 % Decrease 5.90%
Net Pension Liability/(Asset) $ 11,698,752
Current Discount Rate 6.90%
Net Pension Liability/(Asset) $ 7,201,492
1 % Increase 7.90%
Net Pension Liability/(Asset) $ 3,499,860
Pension Plan Fiduciary Net Position — Detailed information about each pension plan's fiduciary net position is available in the separately issued CaIPERS financial reports. 9) OTHER POSTEMPLOYMENT BENEFITS
General Information About the OPEB Plan
Plan Description - The City provides the same medical plans to retirees and surviving spouses as to its active employees, with the exception that once a retiree becomes eligible for Medicare, he or she must join a Medicare HMO or a Medicare Supplement plan, with Medicare becoming the primary payer. The plan is a single -employer defined benefit post -employment healthcare benefits plan.

Benefits Provided - Employees are eligible for retiree health benefits if they retire from the City on or after age 50 and 5 years of service (age 52 for Miscellaneous PEPRA employees), and continue health insurance through a City -sponsored health insurance plan, the City will contribute the minimum monthly amount (as required by CalPERS) of the health insurance premium ($151 and $157 for the calendar years 2023 and 2024 respectively).

No assets are accumulated in a trust that meets the criteria in paragraph 4 of GASB Statement 75. The City's health plan does not issue a publicly available financial report.

Employees Covered by Benefit Terms — As of the June 30, 2023 actuarial valuation, the following current and former employees were covered by the benefit terms under the Plan:

Retirees or spouses of retirees
currently receiving benefits 13
Active employees 68
81 Contributions — The Plan and its contribution requirements are established by Memoranda of Understanding with the applicable employee bargaining units and may be amended by agreements between the City and the bargaining units. The annual contributions to the Plan are based on the costs to provide the benefits as described above on a pay as you go basis. For the fiscal year ended June 30, 2024, the City's pay-as-you-go costs were $25,632 and an implicit subsidy of $19,029.

Total OPEB Liability - The City's total OPEB liability was measured as of June 30, 2023 and the total OPEB liability used to calculate the OPEB liability was determined by an actuarial valuation dated June 30, 2023, based on the following actuarial methods and assumptions:
04/28/2025 City Council Agenda 172

City of Yucaipa
Notes to Financial Statements
For the Year Ended June 30, 2024
9) OTHER POSTEMPLOYMENT BENEFITS - Continued
Valuation Date
June 30, 2023
Actuarial Cost Method
Entry Age, Level Percent of Pay
Mortality
CalPERS 2000-2019 Experience Study
Age at Retirement
60 Health Care Trend Rate

6.00% for 2023, 5.50% for 2024, ultimate rate of 4.00% for 2030 and later years
Inflation Rate

2.50%
Salary Changes

3.00%
Discount Rate

3.86% - Bond Buyer 20-Bond GO index: June 30, 2023

3.69% - Bond Buyer 20-Bond GO index: June 30, 2022
Medical CPI

3.50% - used to project PERS statutory minimum benefit
Discount Rate — The discount rate used to measure the total OPEB liability was 3.86 percent and is based on the Bond Buyer 20-Bond GO index.

Changes in the Total OPEB Liability
Total OPEB
Liability (TOL)
Balance at June 30, 2023 (June 30, 2022 measurement date) $ 2,277,432
Changes in the year:

Service cost
175,859
Interest on the total OPEB liability
89,732
Changes in assumptions or other inputs
43,148
Difference between expected and actual
experience
(620,244)
Benefit payments, including implicit subsidy
(43,462)
Net changes
(354,967)
Balance at June 30, 2024 (June 30, 2023 measurement date) $ 1,922,465 Sensitivity of the Total OPEB Liability to changes in the Discount Rate - The following presents the total OPEB liability of the City if it were calculated using a discount rate that is 1-percentage-point lower or 1- percentage-point higher than the current discount rate:
1 % Decrease Discount Rate 1 % Increase
(2.86%) (3.86%) (4.86%)
Total OPEB liability $ 2,202,354 $ 1,922,465 $ 1,694,618 Sensitivity of the Net OPEB Liability to changes in the Healthcare Cost Trend Rates - The following presents the net OPEB liability of the City, as well as what the City's Net OPEB would be if it were calculated using a healthcare cost trend rate that is 1-percentage-point lower or 1-percentage-point higher than the current healthcare cost trend rate:

Total OPEB liability
1 % Decrease Current Rates 1 % Increase
$ 1,652,515 $ 1,922,465 $ 2,268,217
04/28/2025 City Council Agenda 173

City of Yucaipa
Notes to Financial Statements
For the Year Ended June 30, 2024
9) OTHER POSTEMPLOYMENT BENEFITS - Continued
OPEB Expense and Deferred Outflows/Inflows of Resources Related to OPEB - For the year ended June 30, 2024, the City recognized OPEB expense of $211,005. The City reported deferred outflows of resources and deferred inflows of resources related to OPEB from the following sources:

Deferred Outflows Deferred Inflows
of Resources of Resources
OPEB Contributions Subsequent to the Measurement Date $ 37,075 $ - Differences Between Expected and Actual Experience - 606,023 Changes in Assumptions or Other Inputs 338,908 437,661
Total $ 375,983 $ 1,043,684
The $37,075 reported as deferred outflows of resources related to contributions subsequent to the June 30, 2023 measurement date will be recognized as a reduction of the total OPEB liability during the fiscal year ended June 30, 2025. Other amounts reported as deferred outflows of resources related to OPEB will be recognized as expense as follows:

Year Ending
June 30,
Amount
2025
$ (54,586)
2026
(54, 586)
2027
(60,453)
2028
(81,787)
2029
(104, 448)
Thereafter
(348, 916)
10)SUMMARY DISCLOSURE OF SELF-INSURANCE CONTINGENCIES
The City maintains self-insurance programs for workers' compensation, general and auto liability. Claims are processed by an independent third -party claims administrator. The general and auto liability programs provide for self-insurance up to a maximum of $50,000 per incident. Claims which exceed the limit are insured by the California Intergovernmental Risk Authority (CIRA), a joint powers authority of California municipalities, up to a maximum $15,000,000 per incident.

The membership of CIRA consists of thirty-seven California cities. The primary purpose of CIRA is to provide coverage for losses from tort liability, workers' compensation, health benefits, and the ownership or use of real and personal property. A representative from each member city, appointed to the position by their City Council, serves on the Governing Board of the Authority. Each member of the Board has an equal vote in matters concerning the Authority.

The City also participates in CIRA's workers' compensation program. The program operates as a partially self - insured program, which is combined with joint -purchased commercial excess insurance. Participants' losses are pooled to the programs' self -insured retention of $250,000 then the commercial excess insurance attaches and provides coverage to statutory limits.

Included in the accrued claims of the Internal Service Fund is an estimated liability for claims filed, as calculated by the City's third -party claims administrator, but not paid, in the amount of $75,000 for general and auto liability claims.
04/28/2025 City Council Agenda 174

City of Yucaipa
Notes to Financial Statements
For the Year Ended June 30, 2024
10) SUMMARY DISCLOSURE OF SELF-INSURANCE CONTINGENCIES
Fiscal
Claims Payable
Claims Payable
Year
Beginning of Year
Additions Deletions
End of Year
6/30/24
$ 141,241 $
105,137 $ (3,480)
$ 242,898
6/30/23
264,822
757 (124,338)
141,241
6/30/22
75,000
297,918 (108,096)
264,822
During the past three fiscal years none of the above programs of protection have had settlements or judgments that exceeded pooled or insured coverage. There have been no significant reductions in pooled or insured liability covered from coverage in the prior year.
11) DEVELOPMENT IMPACT FEES
The City of Yucaipa collects development impact fees for the construction of new development in accordance with the State Government Code. Normally, the City collects the development impact fees at the time building permits are issued. City policy allows builders to defer fees until the issuance of certificates of occupancy. The City secures the deferral of such fees by putting liens on the properties. The liens are then released when payment of the fees is received.

As of June 30, 2024, deferral fees owed to the City for all types of development impact fees totaled approximately $259,276.

The City development impact fee ordinances allow for the entering of agreements with developers for the construction of improvements identified to be paid for such fees. Through such agreements, the developer constructs certain public improvements and is given credit for the value of the improvements to offset developer fees due from the developer.
12) COMMUNITY FACILITIES DISTRICT NO. 98-1 (CHAPMAN HEIGHTS) During the 1998-99 fiscal year the Community Facilities District No. 98-1 of the City of Yucaipa (Chapman Heights) (CFD) was formed. The District was formed to finance a portion of the costs associated with the construction of certain public facilities including streets, utilities, parks, landscaping and other infrastructure improvements within the Chapman Heights project. These other improvements include improvements to water and sewer facilities, which will be owned and operated by the Yucaipa Valley Water District, and certain storm drainage facilities which will be owned and operated by the San Bernardino County Flood Control District.

The City has entered into joint community facilities agreements with the Flood Control District and the Water District whereby proceeds from the sale of Bonds will be used for the acquisition of the facilities as discussed above. On March 9, 1999, the CFD issued $17,500,000 of bonds for the purpose of constructing infrastructure as discussed above. The 1998 Special Tax Bonds are authorized pursuant to the Mello -Roos Community Facilities Act of 1982, as amended, and are payable from certain special taxes to be levied on property within CFD 98-1 (Chapman Heights) of the City of Yucaipa, according to the Rate and Method of Apportionment of Special Tax approved by the voters within the district and by the City Council of the City. In June 2002, the CFD issued an additional $5,800,000 in bonds. In July 2003, the CFD issued an additional $6,700,000 in bonds. 04/28/2025 City Council Agenda 175

City of Yucaipa
Notes to Financial Statements
For the Year Ended June 30, 2024
12) COMMUNITY FACILITIES DISTRICT NO. 98-1 (CHAPMAN HEIGHTS) - Continued In November 2011, the City issued $28 million in Special Tax Refunding Bonds, to refund the 1999, 2002 and 2003 CFD Bonds. The principal balance outstanding on the 2011 Refunding Bonds as of June 30, 2024 is $9,935,000. Neither the faith and credit nor the taxing power of the City, the County of San Bernardino, the State of California or any political subdivision thereof is pledged to the payment of the bonds. Except for the special taxes, no other taxes are pledged to the payment of the bonds. The bonds are not general obligations of the City or County or general obligations of the District, but are limited obligations of the District payable solely from the special taxes as described in the official bond documents. 13) COMMITMENTS AND CONTINGENCIES
The City has contracts with the County of San Bernardino for various services, most notably law enforcement.

These service contracts are renegotiated annually and cancelable by the City or the County. These are based on an hourly rate and may be adjusted throughout the fiscal year.

The City is involved as a defendant in various legal proceedings. While it is not feasible to predict or determine the outcome in these cases, it is the opinion of the City that the outcome will have no material adverse effect on the financial position of the City.

The City has received State and Federal funds that are subject to review and audit by the grantor agencies. Such audits could generate expenditure disallowances under terms of the grants; however, it is believed that any such reimbursements will not be significant.

Remaining commitments on construction contracts at year-end were $1,673,802. 14) FUND BALANCE
The City implemented GASB Statement No. 54, Fund Balance Reporting and Governmental Fund Type Definitions as of June 30, 2011. Fund balances in governmental funds are reported in classifications that comprise a hierarchy based primarily on the extent to which the City is bound to honor constraints on the specific purposes for which amounts in those funds can be spent. The City considers restricted fund balance to have been spent first when an expenditure is incurred for purposes for which both restricted and unrestricted fund balance is available. Similarly, when an expenditure is incurred for purposes for which amounts in any of the unrestricted classifications of fund balance could be used, the City considers committed amounts to be reduced first, followed by assigned amounts and then unassigned amounts.

The following classifications describe the relative strength of the spending constraints placed on the purposes for which resources can be used:

Nonspendable Fund Balance - Amounts that cannot be spent either because they are in nonspendable form or are required to be maintained intact.

Restricted Fund Balance - Amounts that are constrained to specific purposes by state or federal laws, or externally imposed conditions by grantors or creditors.

Committed Fund Balance - Amounts that may be specified by the City Council by ordinance to formally commit part of the City's fund balances or future revenues for a specific purpose(s) or program. To change or repeal any such commitment will require an additional formal City Council action utilizing the same type of action that was originally used.
04/28/2025 City Council Agenda 176

City of Yucaipa
Notes to Financial Statements
For the Year Ended June 30, 2024
14) FUND BALANCE - Continued
The City's committed fund balance includes:
• General Fund Emergency Operating Contingency:

Fund balance in the General Fund has been committed for emergency contingencies, as set by resolution, and is specifically for severe economic emergencies defined as a state or federal state of emergency, or declaration of a local emergency as defined in the City of Yucaipa Municipal Code Section 8.36.030. In fiscal year 2024, the contingency now remains at $5,000,000. • Economic Stabilization Contingency:

Fund balance in the General Fund has been committed for economic stabilization contingencies, set by resolution in the amount of $1,000,000, and is available specifically for use in an event of severe fiscal hardship or instability, defined as any fiscal year in which actual General Fund revenue is at least 30% less than budgeted General Fund revenue.
• Fire Protection:

Fund Balance in the General Fund has been committed to fire protection services. Fire is accounted for separately by the City internally, but rolls up into the General Fund. This commitment is the fund balance of this internal fund balance.

Assigned Fund Balance - Amounts that are constrained by the City Council's intent to use specified financial resources for specific purposes, but are neither restricted nor committed. The City's fund balance policy delegates the authority to assign amounts to be used for specific purposes to the City Manager, or his designee.

Unassigned Fund Balance - This classification includes the residual balance for the City's general fund and includes all spendable amounts not contained in other classifications. In other funds, the unassigned classification is used only to report a deficit balance resulting from overspending for specific purposes for which amounts had been restricted, committed or assigned.

The City's governmental fund balances at June 30, 2024, are presented below:

Nonspendable:

Advances to Other Funds
Prepaids
Restricted for:

Capital Projects
Public Works/Street Projects
Public Safety
Landscape & Lighting
Community Services/Education
Committed to:

Emergency Contingency
Economic Stabilization
Fire Protection
Assigned to:

Capital Projects
Unassigned
Total Fund Balances
Miscellaneous Development
Miscellaneous
Non -major
General
Special Impact
Facilities Capital
Governmental
Fund
Revenue Fund Fees
Construction Projects
Funds
Total
$18,995,018
$ $
$ $
$
$18,995,018
172,347
172,347
-
62,820
62,820
849,626
515,464
6,219,769
7,584,859
-
-
2,764,418
2,764,418
3,337,525
3,337,525
1,671,730
1,671,730
5,000,000
-
5,000,000
1,000,000
1,000,000
7,468,799
7,468,799
- 8,134,163 - 8,134,163
18,268,419 - (20,905,361) - - (1,793,399) (4,430,341)
$50,904,583 $ 849,626 $ (20,905,361) $ 8,134,163 $ 515,464 $12,262,863 $51,761,338 04/28/2025 City Council Agenda 177

City of Yucaipa
Notes to Financial Statements
For the Year Ended June 30, 2024
15) ACCUMULATED FUND DEFICITS
At June 30, 2024, the following funds had deficit fund balances:

Major Funds — Capital Projects:

Development Impact Fees $ (20,905,361)
Non -major Funds
Housing Authority (158,963)
Low Water Crossings (1,634,436)
Management's explanations for the resolution of accumulated fund deficits in the funds are summarized as follows:

Development Impact Fees Capital Projects Fund - The deficit fund balance is the result of cash flow advances made from the General Fund for the construction of various public facilities. In accordance with the interfund borrowing agreement, the advances are repaid as development impact fees are received in the fund.

Low Water Crossings Fund - The deficit fund balance is the result of cash flow advances made from the General Fund. The advances are repaid as funding is received.

Other deficits will be funded by future revenues and/or transfers as deemed necessary. 16) CHANGE WITHIN THE FINANCIAL REPORTING ENTITY
During the year, the following changes within the financial reporting entity occurred as a result of a previously reported nonmajor fund now reported as a major fund due to the quantitative factors:

Reporting Units Affected by Adjustments to
and Restatements of Beginning Balances
Newly Major
Governmental
Fund
Miscellaneous
Capital Projects
Net position or fund balances, beginning
of year, as previously reported $ - $
Change withing the reporting entity 181,751
Net position or fund balances, beginning
of year, as restated $ 181,751 $
Non -major
Funds
(181,751)
(181,751)
04/28/2025 City Council Agenda 178

REQUIRED SUPPLEMENTARY INFORMATION
04/28/2025 City Council Agenda 179

City of Yucaipa
Required Supplementary Information
Year Ended June 30, 2024
Schedule of the City's Proportionate Share of the Net Pension Liability Last 10 Years
Proportionate
Plan Fiduciary
Proportion of Proportionate
Share of the Net
Net Position as
the Net Pension Share of Net Covered
Pension Liability
a % of the Total
Measurement Date Liability Pension Liability Payroll
as a % of Payroll
Pension Liability
2023

0.14402% $
7,201,492 $
5,825,390
123.62%

78.34%
2022

0.13762%
6,439,652
4,920,339
130.88%

79.08%
2021

0.03935%
2,128,323
4,304,091

49.45%

92.58%
2020

0.05085%
5,532,698
4,475, 311
123.63%

79.11 %
2019

0.04851 %
4,971,001
4,036,015
123.17%

79.66%
2018

0.04836%
4,660,507
3,643,825
127.90%

79.39%
2017

0.04945%
4,904,437
3,496,726
140.26%

77.14%
2016

0.04759%
4,117,708
3,362,231
122.47%

78.21%
2015

0.04376%
3,003,608
3,081,312

97.48%

83.14%
2014

0.04583%
2,851,533
2,970,681

95.99%

75.28%
Notes to the Schedule of the City's Proportionate Share of the Net Pension Liability Benefit Changes: None
Changes in Assumptions: In 2017, the accounting discount rate changed from 7.65% to 7.15%. In 2023, the accounting discount rate changed from 7.15% to 6.90%.
04/28/2025 City Council Agenda 180

City of Yucaipa
Required Supplementary Information
Year Ended June 30, 2024
Schedule of Plan Contributions
Last 10 Years
Contributions in
Relation to the
Contributions
Contractually Actuarially Contribution
as a % of
Required Determined Deficiency/ Covered
Covered
Fiscal Year Contributions Contributions (Excess) Payroll Payroll
2024
$ 1,116,750 $
(1,116,750) $
- $
6,492,568

17.20%
2023
1,006,968
(1,006,968)
-
5,825,390

17.29%
2022
856,580
(1,056,163)
(199,583)
4,920,339

21.47%
2021
750,096
(1,000,022)
(249,926)
4,304,091

23.23%
2020
687,263
(687,263)
-
4,475,311

15.36%
2019
614,613
(826,891)
(212,278)
4,036,015

20.49%
2018
502,982
(646,954)
(143,972)
3,643,825

17.75%
2017
451,203
(451, 203)
-
3,496,726

12.90%
2016
416,057
(416, 057)
-
3,362,231

12.37%
2015
553,517
(553,517)
-
3,081,312

17.96%
Notes to the Schedule of Plan Contributions
Valuation Date: 6/30/2013, 6/30/2014, 6/30/2015, 6/30/2016, 6/30/2017, 6/30/2018, 6/30/2019, 6/30/2020, 6/30/2021, 6/30/2022
04/28/2025 City Council Agenda 181

City of Yucaipa
Required Supplementary Information
Year Ended June 30, 2024

CHANGES IN TOTAL OPEB LIABILITY AND RELATED RATIOS
Last 10 Years
Total OPEB Liability
Service cost
Interest on total OPEB liability
Difference between expected and actual experience
Changes in assumptions
Benefit payments, including implicit subsidy
Net change in total OPEB liability
Total OPEB liability - beginning
Total OPEB liability - ending
Covered -employee payroll
Total OPEB liability as a percentage of
covered -employee payroll
Measurement Period
2023 2022 2021
$ 175,859 $
185,107 $
154,728
89,732
54,463
60,116
(620,244)
-
(38,585)
43,148
(588,579)
224,819
(43,462)
(49,882)
(47,193)
(354,967)
(398,891)
353,885
2,277,432
2,676,323
2,322,438
$ 1,922,465 $ 2,277,432 $ 2,676,323
$ 7,555,408 $ 5,777,443 $ 4,865,564

25.44% 39.42% 55.01 %
*Fiscal year 2018 was the first year of implementation; therefore, 10 years of information are not yet available.

Notes to Schedule:

No assets are accumulated in a trust that meets the criteria in GASBS No. 75, paragraph 4, to pay related benefits.

Benefit Changes: None
Changes in Assumptions: In fiscal year 2024, the accounting discount rate was changed from 3.69% to

3.86%. In fiscal year 2023, the account discount rate changed from 1.92% to 3.69%. 04/28/2025 City Council Agenda 182

Measurement Period
2020 2019 2018 2017
$ 142,461 $
119,792 $
102,354 $
99,373
65,155
63,678
50,657
46,820
-
(39,127)
-
-
196,730
189,572
(104,868)
-
(41,805)
(26,360)
(28,231)
(19,085)
362,541
307,555
19,912
127,108
1,959,897
1,652,342
1,632,430
1,505,322
$ 2,322,438 $ 1,959,897 $ 1,652,342 $ 1,632,430
$ 5,131,471 $ 4,750,449 $ 3,643,825 $ 3,496,726

45.26% 41.26% 45.35% 46.68%
04/28/2025 City Council Agenda 183

City of Yucaipa
Required Supplementary Information
Year Ended June 30, 2024
Schedule of Plan Contributions
for the City's OPEB Plan
Last 10 Years*
Contributions in
Relation to the
Contributions
Contractually Contractually Contribution
Covered as a % of
Required Required Deficiency/
Employee Covered
Fiscal Year Contributions Contributions (Excess)
Payroll Employee Payroll
2024
$ 37,075
2023
43,462
2022
49,882
2021
47,193
2020
41,805
2019
26,360
2018
28,231
2017
19,085
$ (37,075) $
- $ 7,555,408

0.49%
(43,462)
- 5,825,390

0.75%
(49,882)
- 5,777,443

0.86%
(47,193)
- 4,865,564

0.97%
(41,805)
- 5,131,471

0.81%
(26,360)
- 4,750,449

0.55%
(28, 231)
- 3,643,825

0.77%
(19,085)
- 3,496,726

0.55%
Notes to the Schedule of Plan Contributions
Valuation Date: 6/30/2018, 6/30/2021, 6/30/2023
*Fiscal year 2018 was the first year of implementation, therefore, not all 10 years of information are available. 04/28/2025 City Council Agenda 184

City of Yucaipa
Schedule of Revenues, Expenditures, and Changes in Fund Balance Budget and Actual - General Fund
Year Ended June 30, 2024

REVENUES
Taxes:

Property Taxes
Sales and Use Taxes
Franchise Taxes
Documentary Transfer Tax
Other Taxes
Licenses and Permits
Fines and Forfeitures
Charges for Services
Intergovernmental
Investment Income
Other
Total Revenues

EXPENDITURES
Current:

General Government:

City Manager
City Council
General Services/City Clerk
Information Technology
Finance
Non -departmental
Community Development
Building and Safety
Public Works
Public Safety:

Police Services
Fire Protection Services
Community Services
Capital Outlay
Total Expenditures
Excess (Deficiency) of Revenues
over Expenditures

OTHER FINANCING SOURCES (USES)
Transfers In
Transfers Out
Variance with
Final Budget
Budgeted Amounts
Actual
Positive
Original
Final
Amounts
(Negative)
$ 13,766,000
$ 13,766,000
$ 14,716,261
$ 950,261
5,548,294
5,548,294
5,529,736
(18,558)
1,538,000
1,538,000
1,757,501
219,501
200,000
200,000
198,320
(1,680)
100,000
100,000
179,225
79,225
1,060,304
2,137,304
1,883,453
(253,851)
31,000
31,000
46,683
15,683
4,820,476
6,194,803
7,180,919
986,116
6,500,000
9,400,000
7,331,376
(2,068,624)
5,000
5,000
1,713,694
1,708,694
169,042
169,042
122,383
(46,659)
33,738,116
39,089,443
40,659,551
1,570,108
1,239,621
1,245,643
1,209,056
36,587
127,427
127,427
113,336
14,091
1,079,063
1,140,588
958,294
182,294
2,012,081
2,012,081
2,012,081
0 2,164,653
2,142,628
1,694,763
447,865
990,392
1,035,867
644,019
391,848
1,694,665
1,625,945
1,359,359
266,586
810,343
3,773,023
3,593,489
179,534
3,742,798
4,151,390
3,997,246
154,144
13,401,811
13,667,861
13,539,502
128,359
5,657,462
5,708,972
5,323,249
385,723
5,458,394
6,980,382
5,801,175
1,179,207
951,097
1,126,712
481,967
644,745
39,329,807
44,738,519
40,727,536
4,010,983
(5,591,691) (5,649,076) (67,985)
2,880,587 3,290,885 2,625,140
(2,328,126) (2,345,040) (2,335,039)
5,581,091
(665,745)
10,001
Total Other Financing Sources (Uses) 552,461 945,845 290,101 (655,744) Net Change in Fund Balances
Fund Balances, Beginning of Year
(5,039,230) (4,703,231) 222,116 4,925,347
50,682,467 50,682,467 50,682,467
Fund Balances, End of Year
04/28/2025 City Council Agenda
$ 45,643,237 $ 45,979,236 $ 50,904,583 $ 4,925,347
185

City of Yucaipa
Schedule of Revenues, Expenditures, and Changes in Fund Balance Budget and Actual - Miscellaneous Special Revenue Fund
Year Ended June 30, 2024
Budgeted Amounts
Original Final

REVENUES
Variance with
Final Budget
Actual Positive
Amounts (Negative)
Fines & Forfeitures
$ 13,197
$ 13,197
$ 28,153
$ 14,956
Charges for Services
50,464
50,464
74,180
23,716
Intergovernmental
4,670,457
4,906,275
3,330,571
(1,575,704)
Investment Income
-
-
24,478
24,478
Other
34,872
34,872
47,302
12,430
Total Revenues
4,768,990
5,004,808
3,504,684
(1,500,124)

EXPENDITURES
Current:

General Government
74,211
74,211
71,642
2,569
Building and Safty
189,956
281,080
104,944
176,136
Public Works
85,900
102,033
28,439
73,594
Public Safety
5,019
20,694
19,992
702
Fire Protection Services
5,000
22,994
-
22,994
Capital Outlay
-
100,000
92,272
7,728
Total Expenditures
360,086
601,012
317,289
283,723
Excess (Deficiency) of Revenues
over Expenditures
4,408,904
4,403,796
3,187,395
(1,216,401)

OTHER FINANCING SOURCES (USES)
Transfers In
602,000
690,471
388,468
(302,003)
Transfers Out
(5,284,112)
(5,536,854)
(2,566,250)
2,970,604
Total Other Financing Sources (Uses)
(4,682,112)
(4,846,383)
(2,177,782)
2,668,601
Net Change in Fund Balance
(273,208)
(442,587)
1,009,613
1,452,200
Fund Balance, Beginning of Year
Fund Balance, End of Year
(159,987) (159,987) (159,987) -
$ (433,195) $ (602,574) $ 849,626 $ 1,452,200
04/28/2025 City Council Agenda 186

City of Yucaipa
Notes to Required Supplementary Information
Year Ended June 30, 2024

1. Budgetary Control and Accounting
The City Council approves each year's budget prior to the beginning of the fiscal year. Public hearings are conducted prior to its adoption by the Council. All supplemental appropriations, where required during the period, are also approved by the Council. Certain inter- and intra-departmental budget transfers are approved by management. In most cases, expenditures may not exceed appropriations at the departmental level within the General Fund and at the fund level for other funds. At fiscal year-end, all operating budget appropriations lapse.

Budgets for governmental funds are adopted on a basis consistent with generally accepted accounting principles (GAAP).
04/28/2025 City Council Agenda 187

SUPPLEMENTARY INFORMATION
04/28/2025 City Council Agenda 188

City of Yucaipa
Schedule of Revenues, Expenditures, and Changes in Fund Balances Budget and Actual - Development Impact Fees Capital Projects Fund Year Ended June 30, 2024

REVENUES
Charges For Services
Intergovernmental
Investment Income
Other
Total Revenues

EXPENDITURES
Current:

Public Works
Fire Protection Services
Capital Outlay
Total Expenditures
Excess (Deficiency) of Revenues
over Expenditures

OTHER FINANCING SOURCES (USES)
Transfers In
Transfers Out
Variance with
Final Budget
Budgeted Amounts Actual Positive
Original Final Amounts (Negative)
$ 2,590,000 $ 2,590,000 $ 6,273,966 $ 3,683,966
- - 793,672 793,672
- - 74,628 74,628
7,914,000 7,914,000 - (7,914,000)
10,504,000 10,504,000 7,142,266 (3,361,734)
314,181 314,181 291,980 22,201
135,231 135,231 135,231 -
6,324,000 27,509,634 4,762,817 22,746,817
6,773,412 27,959,046 5,190,028 22,769,018
3,730,588 (17,455,046) 1,952,238 19,407,284
11,113,447 13,219,447 1,351,023 (11,868,424)
(1,475,000) (3,798,578) (217,577) 3,581,001
Total Other Financing Sources (Uses)
9,638,447
9,420,869
1,133,446 (8,287,423)
Net Change in Fund Balances
13,369,035
(8,034,177)
3,085,684 11,119,861
Fund Balances (Deficit), Beginning of Year
(23,991,045)
(23,991,045)
(23,991,045) -
Fund Balances (Deficit), End of Year
$(10,622,010)
$ (32,025,222)
$ (20,905,361) $11,119,861
04/28/2025 City Council Agenda 189

City of Yucaipa
Schedule of Revenues, Expenditures, and Changes in Fund Balance Budget and Actual - Facilities Construction Capital Projects Fund Year Ended June 30, 2024

REVENUES
Charges for Services
Investment Income
Other
Total Revenues

EXPENDITURES
Current:

General Government
Public Works
Capital Outlay
Total Expenditures
Excess (Deficiency) of Revenues
over Expenditures

OTHER FINANCING SOURCES (USES)
Budgeted Amounts
Original Final
Actual
Amounts
Variance with
Final Budget
Positive
(Negative)
452,077 452,077
100,000 100,000
552,077 552,077
272,000
2,842,328
631,592
2,210,736
4,757
2,592,648
638,067
1,954,581
276,757
5,434,976
1,269,659
4,165,317
(276,757) (5,434,976) (717,582) 4,717,394
Transfers In
374,666
542,087
167,421
(374,666)
Transfers Out
-
(662,088)
(245,988)
416,100
Total Other Financing Sources (Uses)
374,666
(120,001)
(78,567)
41,434
Net Change in Fund Balances
97,909
(5,554,977)
(796,149)
4,758,828
Fund Balances, Beginning of Year
8,930,312
8,930,312
8,930,312
-
Fund Balances, End of Year $
9,028,221
$ 3,375,335
$ 8,134,163 $
4,758,828
04/28/2025 City Council Agenda 190

City of Yucaipa
Schedule of Revenues, Expenditures, and Changes in Fund Balance Budget and Actual - Miscellaneous Capital Projects Fund Year Ended June 30, 2024

REVENUES
Intergovernmental
Investment Income
Charges for Services
Other
Total Revenues

EXPENDITURES
Current:

General Government
Public Safety
Capital Outlay
Total Expenditures
Excess (Deficiency) of Revenues
over Expenditures

OTHER FINANCING SOURCES (USES)
Transfers In
Transfers Out
Budgeted Amounts
Original Final
Actual
Amounts
Variance with
Final Budget
Positive
(Negative)
$ 6,194,800 $ 6,194,800 $ 390,868 $ (5,803,932)
- - 35,596 35,596
6,372 491,372 50,000 (441,372)
37,000 37,000 - (37,000)
6,238,172 6,723,172 476,464 (6,246,708)
285,186 1,861,466 149,022 1,712,444
285,186 1,861,466 149,022 1,712,444
5,952,986 4,861,706 327,442 (4,534,264)
285,000 877,731 474,949 (402,782)
(6,194,800) (6,693,158) (468,678) 6,224,480
Total Other Financing Sources (Uses) (5,909,800) (5,815,427) 6,271 5,821,698 Net Change in Fund Balances
Fund Balance (Deficit), Beginning of Year
Fund Balance (Deficit), End of Year
43,186 (953,721) 333,713 1,287,434
181,751 181,751 181,751
$ 224,937 $ (771,970) $ 515,464 $ 1,287,434
04/28/2025 City Council Agenda 191

THIS PAGE INTENTIONALLY LEFT BLANK
04/28/2025 City Council Agenda 192

NON -MAJOR GOVERNMENTAL FUNDS
04/28/2025 City Council Agenda 193

City of Yucaipa
Combining Balance Sheet
Non -Major Governmental Funds
June 30, 2024
Special Revenue
Energy
Independence State
Gas Tax Measure I Program COPs Grant
ASSETS
Cash and Investments
$
-
$
1,217,920
$
3,387
$
799,299
Receivables:

Accounts
-
1,349,680
-
-
Interest
1,402
-
-
-
Due From Other Governments
414,340
112,904
-
-
Notes and Loans Receivable
-
-
231,497
-
Prepaid Items
-
-
-
-
Total Assets
$
415,742
$
2,680,504
$
234,884
$
799,299

LIABILITIES
Accounts Payable
$
36,196
$
-
$
-
$
8,023
Accrued Liabilities
5,555
-
-
-
Deposits Payable
-
-
-
-
Due to Other Funds
109,244
-
-
-
Advances From Other Funds
-
-
-
-
Total Liabilities
150,995
-
-
8,023

DEFERRED INFLOWS OF RESOURCES
Unavailable Revenues
38,539
1,035,617
-
-

FUND BALANCES
Nonspendable
-
-
-
-
Restricted
226,208
1,644,887
234,884
791,276
Unassigned
-
-
-
-
Total Fund Balances
226,208
1,644,887
234,884
791,276
Total Liabilities, Deferred Inflows of
Resources and Fund Balances
$
415,742
$
2,680,504
$
234,884
$
799,299
04/28/2025 City Council Agenda 194

Special Revenue
Office of
Traffic and Housing
Safety LLMD Authority Paramedic PEG Video
$ 128,224 $ 3,374,080 $
- 1,725
1,691
6,943
- $ 1,778,643 $ 1,011,096
6,236 65,131 18,346
2 19,220 -
- 10,841 -
$ 128,224 $ 3,384,439 $ 6,238 $ 1,873,835 $ 1,029,442
$ - $ 46,914 $ 7 $ 28,917 $ -
165,194 - -
46,914 165,201 28,917 -
128,224 3,337,525 - 1,844,918 1,029,442
- - (158,963) - -
128,224 3,337,525 (158,963) 1,844,918 1,029,442
$ 128,224 $ 3,384,439 $ 6,238 $ 1,873,835 $ 1,029,442
Continued
04/28/2025 City Council Agenda 195

City of Yucaipa
Combining Balance Sheet
Non -Major Governmental Funds (Continued)
June 30, 2024
Capital Projects
Air Pool
CDBG Quality Capital Street
Capital Improvement Replacement Maintenance
ASSETS
Cash and Investments
$
504,228
$
54,181
$
8,639
$
4,543,389
Receivables:

Accounts
-
-
-
-
Interest
1,822
-
-
3,358
Due From Other Governments
230,328
-
-
-
Notes and Loans Receivable
-
-
-
-
Prepaid Items
-
-
-
-
Total Assets
$
736,378
$
54,181
$
8,639
$
4,546,747

LIABILITIES
Accounts Payable
$
15,878
$
-
$
-
$
198,073
Accrued Liabilities
-
-
-
-
Deposits Payable
-
-
-
-
Due to Other Funds
230,328
-
-
-
Advances From Other Funds
-
-
-
-
Total Liabilities
246,206
-
-
198,073

DEFERRED INFLOWS OF RESOURCES
Unavailable Revenues - Land Sale
82,768
-
-
-

FUND BALANCES
Nonspendable
-
-
-
-
Restricted
407,404
54,181
8,639
4,348,674
Unassigned
-
-
-
-
Total Fund Balances
407,404
54,181
8,639
4,348,674
Total Liabilities, Deferred Inflows of
Resources and Fund Balances
$
736,378
$
54,181
$
8,639
$
4,546,747
04/28/2025 City Council Agenda 196

Capital Projects
Total Nonmajor
TDA Low Water Governmental
Article 3 Crossings Funds
$ 13,423,086
- 1,441,118
- 96 27,591
80,099 - 855,455
- - 231,497
$ 80,099 $ 96 $ 15,978,747
$ - $ - $ 334,008
5,555
80,099 - 584,865
- 1,634,532 1,634,532
80,099 1,634,532 2,558,960
14,056,262
(1,634,436) (1,793,399)
- (1,634,436) 12,262,863
$ 80,099 $ 96 $ 15,978,747
04/28/2025 City Council Agenda 197

City of Yucaipa
Combining Statement of Revenues, Expenditures and Changes in Fund Balances - Non -Major Governmental Funds
Year Ended June 30, 2024

REVENUES
Taxes:

Property Taxes
Franchise Taxes
Charges for Services
Intergovernmental
Investment Income
Other
Total Revenues

EXPENDITURES
Current:

General Government
Community Development
Public Works
Public Safety
Community Services
Capital Outlay
Total Expenditures
Excess (Deficiency) of Revenues
over Expenditures

OTHER FINANCING SOURCES (USES)
Transfers In
Transfers Out
Total Other Financing Sources (Uses)
Net Change in Fund Balances
Fund Balances, Beginning, as previously reported
Change within financial reporting entity
(nonmajor to major)
Fund Balances, Beginning, as adjusted
Fund Balances, End of Yeai
Special Revenue
Energy
Independence State
Gas Tax Measure I Program COPs Grant
8,417 - - -
2,912,993 3,329,240 - 186,306
33,075 107,077 21,262 -
2,954,485 3,436,317 21,262 186,306
1,230,966 - - -
- - - 112,200
104,726 - - -
1,335,692 - - 112,200
1,618,793
3,436,317
21,262 74,106
-
9,535
- -
(1,430,000)
(3,031,991)
(39,641) -
(1,430,000)
(3,022,456)
(39,641) -
188,793
413,861
(18,379) 74,106
37,415
1,231,026
253,263 717,170
$ 226,208 $ 1,644,887 $ 234,884 $ 791,276
04/28/2025 City Council Agenda
011

(Formerly
Special Revenue nonmajor)
Office of Miscellaneous
Traffic and Housing Capital
Safety LLMD Authority Paramedic PEG Video Projects
$ - $ - $ - $ 1,114,602 $ - $ -
- 76,267 -
806,323 - - - -
101,830 - 56,074 33,189 -
908,153 - 1,170,676 109,456 -
- -
50,929
-
85 -
- 659,941
-
-
- -
- -
-
1,607,021
- -
- 659,941
50,929
1,607,021
85 -
- 248,212
(50,929)
(436,345)
109,371 -
- -
-
1,333,126
- -
- -
-
-
(16,136) -
- -
-
1,333,126
(16,136) -
- 248,212
(50,929)
896,781
93,235 -
128,224 3,089,313
(108,034)
948,137
936,207 181,751
- -
-
-
- (181,751)
128, 224 3,089,313
(108,034)
948,137
936,207 -
$ 128,224 $ 3,337,525 $ (158,963) $ 1,844,918 $ 1,029,442 $ - Continued
04/28/2025 City Council Agenda 199

City of Yucaipa
Combining Statement of Revenues, Expenditures and Changes in Fund Balances - Non -Major Governmental Funds (Continued) Year Ended June 30, 2024

REVENUES
Taxes:

Property Taxes
Franchise Taxes
Charges for Services
Intergovernmental
Investment Income
Other
Total Revenues

EXPENDITURES
Current:

General Government
Community Development
Public Works
Public Safety
Community Services
Capital Outlay
Total Expenditures
Excess (Deficiency) of Revenues
over Expenditures

OTHER FINANCING SOURCES (USES)
Transfers In
Transfers Out
Capital Projects
Air Pool
CDBG Quality Capital Street
Capital Improvement Replacement Maintenance
386,234 16,578 - -
15,711 1,167 299 77,149
401,945 17,745
12,996 -
324,872 4,506
337,868 4,506
64,077 13,239
7,315 71,935
Total Other Financing Sources (Uses) 7,315 71,935
Net Change in Fund Balances 71,392 85,174
Fund Balances, Beginning, as previously reported 336,012 (30,993) Change within financial reporting entity
(nonmajor to major) - -
Fund Balances Beginning as adjusted 336 012 (30 993)
299 77,149
2,691,432
2,691,432
299 (2,614,283)
3,599,657
(83,427)
- 3,516,230
299 901,947
8,340 3,446,727
Fund Balances, End of Yeai $ 407,404 $ 549181 $ 8,639 $ 4,348,674 04/28/2025 City Council Agenda
200

Capital Projects
Total Nonmajor
TDA Low Water Governmental
Article 3 Crossings Funds
$ - $ - $ 1,114,602
76,267
814,740
130,601 735,415 7,697,367
- 484 447,317
63,531 63,531
130,601 799,430 10,213,824
- 51,014
- 12,996
- 1,890,907
- 1,719,221
3,125, 536
6,799,674
130,601 799,430 3,414,150
9,629 23,663 5,054,860
- (188,048) (4,789,243)
9,629 (164,385) 265,617
140,230 635,045 3,679,767
(140,230) (2,269,481) 8,764,847
(181,751)
(140,230) (2,269,481) 8,583,096
$ - $ (1,634,436) $ 12,262,863
04/28/2025 City Council Agenda 201

City of Yucaipa
Schedule of Revenues, Expenditures, and Changes in Fund Balance Budget and Actual - Gas Tax Special Revenue Fund
Year Ended June 30, 2024

REVENUES
Charges for Services
Intergovernmental
Investment Income
Total Revenues

EXPENDITURES
Current:

Public Works
Capital Outlay
Total Expenditures
Excess (Deficiency) of Revenues
over Expenditures

OTHER FINANCING SOURCES (USES)
Transfers Out
Total Other Financing Sources (Uses)
Net Change in Fund Balance
Fund Balance, Beginning of Year
Fund Balance, End of Year
Final
Budgeted Actual
Amounts Amounts
Variance with
Final Budget
Positive
(Negative)
$ 10,000 $ 8,417 $ (1,583)
2,917,674 2,912,993 (4,681)
- 33,075 33,075
2,927,674 2,954,485 26,811
1,416,594
1,230,966
185,628
215,000
104,726
110,274
1,631,594
1,335,692
295,902
1,296,080 1,618,793 322,713
(1,430,000)
(1,430,000) -
(1,430,000)
(1,430,000) -
(133,920)
188,793 322,713
37,415 37,415 -
$ (96,505) $ 226,208 $ 322,713
04/28/2025 City Council Agenda 202

City of Yucaipa
Schedule of Revenues, Expenditures, and Changes in Fund Balance Budget and Actual - Measure I Special Revenue Fund
Year Ended June 30, 2024

REVENUES
Intergovernmental
Investment Income
Total Revenues

EXPENDITURES
Capital Outlay
Total Expenditures
Excess (Deficiency) of Revenues
over Expenditures

OTHER FINANCING SOURCES (USES)
Transfers In
Transfers Out
Total Other Financing Sources (Uses)
Net Change in Fund Balances
Fund Balances, Beginning of Year
Fund Balances, End of Year
Final
Budgeted Actual
Amounts Amounts
Variance with
Final Budget
Positive
(Negative)
$ 9,143,943 $ 3,329,240 $ (5,814,703)
10,000 107,077 97,077
9,153,943 3,436,317 (5,717,626)
2,107 - 2,107
2,107 - 2,107
9,151,836 3,436,317 (5,715,519)
9,537 9,535 (2)
(11,011,651) (3,031,991) 7,979,660
(11,002,114) (3,022,456) 7,979,658
(1,850,278) 413,861 2,264,139
1,231,026 1,231,026 -
$ (619,252) $ 1,644,887 $ 2,264,139
04/28/2025 City Council Agenda 203

City of Yucaipa
Schedule of Revenues, Expenditures, and Changes in Fund Balance Budget and Actual - Energy Independence Program Special Revenue Fund Year Ended June 30, 2024

REVENUES
Investment Income
Excess (Deficiency) of Revenues
over Expenditures
OTHER FINANCING SOURCES (USES):

Transfers Out
Net Change in Fund Balance
Fund Balance, Beginning of Year
Fund Balance, End of Year
Final
Budgeted Actual
Amounts Amounts
Variance with
Final Budget
Positive
(Negative)
$ 17,631 $ 21,262 $ 3,631
17,631 21,262 3,631
(39,641) (39,641)
(22,010) (18,379) 3,631
253,263 253,263
$ 231,253 $ 234,884 $ 3,631
04/28/2025 City Council Agenda 204

City of Yucaipa
Schedule of Revenues, Expenditures, and Changes in Fund Balance Budget and Actual - State COPs Grant Special Revenue Fund Year Ended June 30, 2024
Final
Budgeted Actual
Amounts Amounts
Variance with
Final Budget
Positive
(Negative)

REVENUES
Intergovernmental $ 100,000 $ 186,306 $ 86,306

EXPENDITURES
Current:

Public Safety 112,200 112,200
Net Change in Fund Balance (12,200) 74,106 86,306
Fund Balance, Beginning of Year 717,170 717,170 -
Fund Balance, End of Year $ 704,970 $ 791,276 $ 86,306
04/28/2025 City Council Agenda 205

City of Yucaipa
Schedule of Revenues, Expenditures, and Changes in Fund Balance Budget and Actual - Office of Traffic and Safety Special Revenue Fund Year Ended June 30, 2024
Variance with
Final Final Budget
Budgeted Actual Positive
Amounts Amounts (Negative)

REVENUES
Investment Income $ - $ - $ -
Total Revenues - - -

EXPENDITURES
Current:

Public Safety 40,000 - 40,000
Total Expenditures 40,000 - 40,000
Excess (Deficiency) of Revenues
over Expenditures (40,000) - 40,000
Fund Balance, Beginning of Year 128,224 128,224 -
Fund Balance, End of Year $ 88,224 $ 128,224 $ 40,000
04/28/2025 City Council Agenda 206

City of Yucaipa
Schedule of Revenues, Expenditures, and Changes in Fund Balance Budget and Actual - LLMD Special Revenue Fund
Year Ended June 30, 2024

REVENUES
Charges for Services
Investment Income
Total Revenues

EXPENDITURES
Current:

Public Works
Excess (Deficiency) of Revenues
over Expenditures

OTHER FINANCING SOURCES (USES)
Transfers Out
Net Change in Fund Balance
Fund Balance, Beginning of Year
Fund Balance, End of Year
Variance with
Final Final Budget
Budgeted Actual Positive
Amounts Amounts (Negative)
$ 878,694 $ 806,323 $ (72,371)
- 101,830 101,830
878,694 908,153 29,459
1,078,694 659,941 418,753
(200,000) 248,212 448,212
(200,000) 248,212 448,212
3,089,313 3,089,313 -
$ 2,889,313 $ 3,337,525 $ 448,212
04/28/2025 City Council Agenda
207

City of Yucaipa
Schedule of Revenues, Expenditures, and Changes in Fund Balance Budget and Actual - Housing Authority Special Revenue Fund Year Ended June 30, 2024

EXPENDITURES
Current:

Community Development
Total Expenditures
Excess (Deficiency) of Revenues
over Expenditures

OTHER FINANCING SOURCES (USES)
Transfers Out
Total Other Financing Sources (Uses)
Net Change in Fund Balance
Fund Balance (Deficit), Beginning of Year
Fund Balance (Deficit), End of Year
Variance with
Final Final Budget
Budgeted Actual Positive
Amounts Amounts (Negative)
$ 53,462 $ 50,929 $ 2,533
53,462 50,929 2,533
(53,462) (50,929) 2,533
(53,462) (50,929) 2,533
(108,034) (108,034) -
$ (161,496) $ (158,963) $ 2,533
04/28/2025 City Council Agenda
Wi

City of Yucaipa
Schedule of Revenues, Expenditures, and Changes in Fund Balance Budget and Actual - Paramedic Special Revenue Fund
Year Ended June 30, 2024

REVENUES
Property Taxes
Investment Income
Total Revenues

EXPENDITURES
Current:

Paramedic Services
Excess (Deficiency) of Revenues
over Expenditures

OTHER FINANCING SOURCES (USES)
Transfers In
Transfers Out
Total Other Financing Sources (Uses)
Net Change in Fund Balance
Fund Balance, Beginning of Year
Fund Balance, End of Year
Variance with
Final Final Budget
Budgeted Actual Positive
Amounts Amounts (Negative)
$ 1,090,000 $ 1,114,602 $ 24,602
- 56,074 56,074
1,090,000 1,170,676 80,676
2,402,502 1,607,021 795,481
(1,312,502) (436,345) 876,157
1,333,126 1,333,126 -
1,333,126 1,333,126 -
20,624 896,781 876,157
948,137 948,137 -
$ 968,761 $ 1,844,918 $ 876,157
04/28/2025 City Council Agenda
209

City of Yucaipa
Schedule of Revenues, Expenditures, and Changes in Fund Balance Budget and Actual - PEG Video Special Revenue Fund
Year Ended June 30, 2024

REVENUES
Franchise Taxes
Investment Income
Total Revenues

EXPENDITURES
Current:

General Government
Total Expenditures
Excess (Deficiency) of Revenues
over Expenditures

OTHER FINANCING SOURCES (USES)
Transfers Out
Net Change in Fund Balance
Fund Balance, Beginning of Year
Fund Balance, End of Year
Variance with
Final
Final Budget
Budgeted
Actual
Positive
Amounts
Amounts
(Negative)
$ 92,000
$ 76,267
$ (15,733)
-
33,189
33,189
92,000
109,456
17,456
85 85
-
85 85
-
91,915
109,371
17,456
(16,136)
(16,136)
-
91,915
93,235
17,456
936,207
936,207
-
$ 1,028,122
$ 1,029,442
$ 1,320
04/28/2025 City Council Agenda
210

City of Yucaipa
Schedule of Revenues, Expenditures, and Changes in Fund Balance Budget and Actual - CDBG Capital Projects Fund
Year Ended June 30, 2024

REVENUES
Intergovernmental
Investment Income
Total Revenues

EXPENDITURES
Current:

General Government
Community Development
Capital Outlay
Total Expenditures
Excess (Deficiency) of Revenues
over Expenditures

OTHER FINANCING SOURCES (USES)
Transfers In
Transfers Out
Total Other Financing Sources (Uses)
Net Change in Fund Balance
Fund Balance (Deficit), Beginning of Year
Fund Balance (Deficit), End of Year
Variance with
Final Final Budget
Budgeted Actual Positive
Amounts Amounts (Negative)
$ 239,942 $ 386,234 $ 146,292
- 15,711 15,711
239,942 401,945 162,003
25,991
12,996
12,995
1,762,852
324,872
1,437,980
1,788,843
337,868
1,450,975
(1,548,901) 64,077 1,612,978
1,012,000
7,315 (1,004,685)
(10,000)
- 10,000
1,002,000
7,315 (994,685)
(546,901)
71,392 618,293
336,012 336,012 -
$ (210,889) $ 407,404 $ 618,293
04/28/2025 City Council Agenda
211

City of Yucaipa
Schedule of Revenues, Expenditures, and Changes in Fund Balance Budget and Actual - Air Quality Improvement Capital Projects Fund Year Ended June 30, 2024

REVENUES
Intergovernmental
Investment Income
Total Revenues

EXPENDITURES
Capital Outlay
Excess (Deficiency) of Revenues
over Expenditures

OTHER FINANCING SOURCES (USES)
Transfers In
Transfers Out
Total Other Financing Sources (Uses)
Net Change in Fund Balance
Fund Balance (Deficit), Beginning of Year
Fund Balance (Deficit), End of Year
Variance with
Final
Final Budget
Budgeted
Actual
Positive
Amounts
Amounts
(Negative)
$ -
$ 16,578
$ 16,578
-
1,167
1,167
-
17,745
17,745
526,093
4,506
521,587
(526,093)
13,239
539,332
358,000
71,935
(286,065)
(131,935)
-
131,935
226,065
71,935
(154,130)
(300,028)
85,174
385,202
(30,993)
(30,993)
-
$ (331,021)
$ 54,181
$ 385,202
04/28/2025 City Council Agenda
212

City of Yucaipa
Schedule of Revenues, Expenditures, and Changes in Fund Balance Budget and Actual - Pool Capital Replacement Capital Projects Fund Year Ended June 30, 2024

REVENUES
Investment Income
Total Revenues
Net Change in Fund Balance
Fund Balance, Beginning of Year
Fund Balance, End of Year
Variance with
Final Final Budget
Budgeted Actual Positive
Amounts Amounts (Negative)
$ - $ 299 $ 299
299 299
8,340 8,340
$ 8,340 $ 8,639 $
299
04/28/2025 City Council Agenda
213

City of Yucaipa
Schedule of Revenues, Expenditures, and Changes in Fund Balance Budget and Actual - Street Maintenance Capital Projects Fund Year Ended June 30, 2024

REVENUES
Charges for Services
Investment Income
Total Revenues

EXPENDITURES
Current:

Public Works
Capital Outlay
Total Expenditures
Excess (Deficiency) of Revenues
over Expenditures

OTHER FINANCING SOURCES (USES)
Transfers In
Transfers Out
Total Other Financing Sources (Uses)
Net Change in Fund Balance
Fund Balance (Deficit), Beginning of Year
Fund Balance (Deficit), End of Year
Final
Budgeted Actual
Amounts Amounts
Variance with
Final Budget
Positive
(Negative)
$ 91,940 $ - $ (91,940)
- 77,149 77,149
91,940 77,149 (14,791)
4,476,132 2,691,432 1,784,700
4,476,132 2,691,432 1,784,700
(4,384,192) (2,614,283) 1,769,909
3,517,657 3,599,657 82,000
(83,428) (83,427) 1
3,434,229 3,516,230 82,001
(949,963) 901,947 1,851,910
3,446,727 3,446,727 -
$ 2,496,764 $ 4,348,674 $ 1,851,910
04/28/2025 City Council Agenda 214

City of Yucaipa
Schedule of Revenues, Expenditures, and Changes in Fund Balance Budget and Actual - TDA Article 3 Capital Projects Fund Year Ended June 30, 2024

REVENUES
Intergovernmental

OTHER FINANCING SOURCES (USES)
Transfers In
Net Change in Fund Balance
Fund Balance (Deficit), Beginning of Year
Fund Balance (Deficit), End of Year
Final
Budgeted Actual
Amounts Amounts
Variance with
Final Budget
Positive
(Negative)
$ - $ 130,601 $ 130,601
9,629 9,629
9,629 140,230
(140,230) (140,230)
$ (130,601) $ -
130,601
$ 130,601
04/28/2025 City Council Agenda 215

City of Yucaipa
Schedule of Revenues, Expenditures, and Changes in Fund Balance Budget and Actual - Low Water Crossings Capital Projects Fund Year Ended June 30, 2024

REVENUES
Intergovernmental
Investment Income
Other
Total Revenues

EXPENDITURES
Capital Outlay
Excess (Deficiency) of Revenues
over Expenditures

OTHER FINANCING SOURCES (USES)
Transfers In
Transfers Out
Total Other Financing Sources (Uses)
Net Change in Fund Balances
Fund Balance (Deficit), Beginning of Year
Fund Balance (Deficit), End of Year
Variance with
Final Final Budget
Budgeted Actual Positive
Amounts Amounts (Negative)
$ - $ 735,415 $ 735,415
- 484 484
- 63,531 63,531
799,430 799,430
6,004,248 - 6,004,248
(6,004,248) 799,430 6,803,678
5,786,800
23,663
(5,763,137)
(188,049)
(188,048)
1 5,598,751
(164,385)
(5,763,136)
(405,497)
635,045
1,040,542
(2,269,481)
(2,269,481)
-
(2,674,978)
$ (1,634,436)
$ 1,040,542
04/28/2025 City Council Agenda
216

INTERNAL SERVICE FUNDS
04/28/2025 City Council Agenda 217

City of Yucaipa
Combining Statement of Net Position
Internal Service Funds
June 30, 2024
ASSETS
Current:

Cash and Investments
Accounts Receivable
Interest Receivable
Prepaid Items
Total Current Assets

LIABILITIES
Current:

Accounts Payable and Accrued Liabilities
Noncurrent:

Claims Payable
Total Liabilities

NET POSITION
Unrestricted
Information
Self Insurance Technology
Totals
$ 620,624 $ 638,846 $ 1,259,470
139,363 - 139,363
1,489 - 1,489
- 72,758 72,758
761,476 711,604 1,473,080
31,661 143,584 175,245
242,898 - 242,898
274,559 143,584 418,143
$ 486,917 $ 568,020 $ 1,054,937
04/28/2025 City Council Agenda
218

City of Yucaipa
Combining Statement of Revenues, Expenses, and Changes in Net Position Internal Service Funds
For the Year Ended June 30, 2024

OPERATING REVENUES
Charges for Services
Other Income
Total Operating Revenues

OPERATING EXPENSES
General and Administrative
Property and Liability Premiums
Claims Expense
Total Operating Expenses
Operating Income (Loss)

NON -OPERATING REVENUES (EXPENSES)
Investment Income
Income (Loss) before contributions and transfers
Transfers In
Transfers Out
Total Transfers
Change in Net Position
Total Net Position, Beginning of Year
Total Net Position, End of Year
Information
Self Insurance
Technology
Totals
$ -
$ 2,012,081 $
2,012,081
139,086
-
139,086
139,086
2,012,081
2,151,167
20,268
1,444,061
1,464,329
694,230
-
694,230
282,204
-
282,204
996,702
1,444,061
2,440,763
(857,616)
568,020
(289,596)
10,816
10,816
(846,800)
568,020 (278,780)
700,000
- 700,000
(139,086)
- (139,086)
560,914
- 560,914
(285,886)
568,020 282,134
772,803
$ 486,917 $
- 772,803
568,020 $ 1,054,937
04/28/2025 City Council Agenda 219

City of Yucaipa
Combining Statement of Cash Flows
Internal Service Funds
For the Year Ended June 30, 2024
Cash Flows from Operating Activities
Cash Received from Users
Cash Paid to Employees for Salaries and Benefits
Cash Paid to Suppliers for Goods and Services
Cash Paid for Claims and Premiums
Other Receipts
Net Cash Provided (Used) by Operating Activities
Cash Flows from Non -Capital Financing Activities
Transfers from Other Funds
Transfers to Other Funds
Net Cash Provided (Used) by Non -Capital Financing Activities Cash Flows from Investing Activities
Interest Received
Net Increase (Decrease) in Cash and Cash Equivalents
Cash and Cash Equivalents, Beginning of Year
Cash and Cash Equivalents, End of Yea
Reconciliation of Operating Income (Loss) to Net Cash Provided (Used) by Operating Activities
Operating income (loss)
Adjustments to reconcile operating income (loss)
to net cash provided (used) by operating activities:
(Increase) Decrease in Accounts Receivable
(Increase) Decrease in Prepaid Items
Increase (Decrease) in Accounts Payable and Accrued Liabilities Increase (Decrease) in Claim Liabilities
Net Cash Provided (Used) By Operating Activities
Self Insurance
Information
Technology
Totals
$ -
$ 2,012,081 $
2,012,081
(20,184)
(426,590)
(446,774)
(3,753)
(946,645)
(950,398)
(841,554)
(841,554)
3,452
-
3,452
(862,039) 638,846 (223,193)
700,000
(139,086)
700,000
(139,086)
560,914
560,914
10,946 - 10,946
(290,179) 638,846 348,667
910,803 - 910,803
$ 620,624 $ 638,846 $ 1,259,470
$ (857,616) $ 568,020 $ (289,596)
(135,634) (135,634)
- (72,758) (72,758)
29,554 143,584 173,138
101,657 - 101,657
$ (862,039) $ 638,846 $ (223,193)
04/28/2025 City Council Agenda
220