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C-1 Staff Report - Budget Workshop FY 2021
FY 2020/21 Budget Study Workshop May 26, 2020 Page 1 BUDGET REVIEW WORKSHOP C-1 TO: HONORABLE MAYOR AND MEMBERS OF THE CITY COUNCIL VIA: SERGIO GONZALEZ, CITY MANAGER FROM: TALIKA M. JOHNSON, DIRECTOR OF ADMINISTRATIVE DATE: MAY 26, 2020 SUBJECT: FISCAL YEAR 2020/21 CITY, AZUSA PUBLIC FINANCING AUTHORITY, AND SUCCESSOR AGENCY PRELIMINARY OPERATING AND CAPITAL IMPROVEMENT PLAN BUDGET REVIEW BACKGROUND: The City’s annual budget is an important policy document. It serves as an annual financial plan, identifying the spending priorities for the organization. The budget is used to balance available resources with community needs, as determined by the City Council. It also serves as a tool for communicating the City’s financial strategies and for ensuring accountability. The City’s operating budget is a plan for one specified fiscal year. The fiscal year for this budget begins on July 1, 2020 and ends on June 30, 2021. Staff is presenting the preliminary draft operating budget for Fiscal Year 2020/2021 (“FY 20/21”) to allow the City Council and members of the public to review and provide input on the expenditure requests prior to the budget being finalized. BUDGET DEVELOPMENT: Per the Azusa Municipal Code, the City Manager is responsible for the development of a proposed budget for consideration by the City Council. The budget development process begins in February with a mid-year update of the current year budget and the General Fund revenue forecast, which establishes a general framework under which to develop budget guidelines for the upcoming fiscal year. The primary goals in developing the operating budget has been to ensure public safety, maintain the City’s sizeable infrastructure, and to maintain core services to the community. In accordance with the City’s adopted Budget Policy, the proposed budget was developed with the objectives of: 1) providing cost-effective delivery of quality services and programs; 2) providing for an acceptable level of services and programs to accommodate community growth; ensuring the City is living within its means; and 3) establishing reserves for unbudgeted needs that might arise from time to time. APPROVED CITY COUNCIL 5/26/2020 Special Meeting FY 2020/21 Budget Study Workshop May 26, 2020 Page 2 As part of the annual budget development process, the City Manager and Administrative Services Director work with City Departments in a comprehensive and interactive format to ensure budgets are not “rubber stamped” or just carried over from year to year. The following fiscal policies are used to guide each Department in the preparation of the Annual Operating Budget: • Avoid using “one-time money” for ongoing operations. • Budget decisions will be made as a whole in context, with no special requests considered in isolation. • Make strategic use of volunteers, partnerships and collaborations, including with other public agencies, to meet community needs and/or provide services. • The Annual Operating Budget shall be prepared such that current revenues plus net operating transfers will be sufficient to support current expenditures. • Review options for consolidation of functions that reduce operational costs and improve efficiency. • Expenditures from all operating funds shall not exceed the budgeted appropriations (as amended) for these funds. • When capital projects are considered, all associated costs should be identified in order to properly assess future financial impacts. • Any necessary reduction in permanent positions will be accomplished first through attrition and retirements, with layoffs used only as a last resort. • Each enterprise fund should reflect the true cost of operation, including direct and indirect costs of services provided by the General Fund. • The use of reserves does not provide a viable solution to the revenue/expenditure gap. Only in extraordinary times, should reserves be considered as an option to close the gap on budget shortfall. • Once adopted, the annual budget should be amended only when urgency requires, and then by identifying specific funding sources for these new priorities. Each Department is provided its budget base by Finance to serve as the starting point for preparing their proposed budgets. Establishing the base budget involves taking the budget (as amended) from the previous year, reducing it for any one-time expenditures, and adjusting for contractual obligations in accordance with established labor agreements and other long-term contracts. Departments review their base budget and prepare augmentation requests to fund current service levels consistent with the fiscal policies referenced above and the Council’s adopted goals and objectives for the coming year. Departmental budgets are then submitted to the City Manager for review and individual meetings are held to discuss their budget requests for the coming fiscal year. Requests for services above current operations, such as capital outlays, capital improvement program, and personnel changes, are made via supplemental requests and presented to the City Manager for consideration after the budget has been balanced. Following these meetings, a draft preliminary budget is prepared. Once the draft preliminary budget is prepared, it is presented to the City Council to solicit input and obtain further direction before the budget is finalized for adoption. The proposed FY 20/21 budget is scheduled to be presented to the City Council for adoption on June 15, 2020. FY 2020/21 Budget Study Workshop May 26, 2020 Page 3 GENERAL FUND BUDGET HIGHLIGHTS: Due to anticipated impacts surrounding the COVID-19 (Coronavirus) pandemic, the General Fund budget for FY 2020/21 forecasts a $2.3 million deficit, meaning projected revenues of $46.3 million are expected to be lower than projected expenditures of $48.6 million. While the City has an overall philosophy to balance the budget each year, the proposed budget takes in to account reduced revenues as a result of the COVID-19 pandemic and projected FY 2019/20 ending reserve levels being above the current General Fund Reserve Policy. Prudent decisions by the City Council and proactive measures taken by Azusa residents puts the City in a better financial position than other surrounding cities and alleviates the need for drastic measures such as employee lay-offs or major service reductions at this time, in light of the economic impacts brought on by the nationwide pandemic. Although, it’s still early to fully assess the financial impacts to the City resulting from the pandemic, Staff recommends the Council consider the attached budget which reflects normal operations other than the areas impacted by federal, state, and local mandates resulting from the COVID-19. Major highlights from the Proposed FY 2020/21 General Fund Budget include: • Proposed CIP and Capital Outlays of $1,107,848 for delayed improvements • Increased Citywide budget and Transfers Out primarily due to increased sales tax administration costs for Measure Z implementation, increased retiree medical costs as a result of higher health premiums, and the removal of salary savings for vacant positions in the current 2019/20 fiscal year • A spike in the final year debt service payments for the 2003 Certificates of Participation (COPs) • Increased Fire Safety Services contract costs of 3.1% or $177,687 • Reduced part-time staff hours in Community Resources due to Pool and Recreation service reductions resulting from pandemic • Proposed personnel efficiencies resulting in $28,480 of cost savings DISCUSSION: The General Fund is the primary revenue source and operating fund for most of the services provided to the community, such as general government, public safety, economic development, library services, and recreation and parks operations. Five-Year General Fund Budget Forecast and Reserves Analysis The City previously expanded its 15% reserve policy, by adding three new designated reserve categories to internally restricted funds in order to address some of its long-term financial liabilities and potential areas of financial exposure, such as claims expenses, aging infrastructure, and for rising retiree benefits. Each budget year, Staff recommends the City Council reaffirms or updates the reserve policy given current financial forecasts. For the FY 2020/21 budget year, Staff recommends the Council consider the following reserves: 1) Budget Stabilization and Catastrophic Event (20% of budget or $9.5 million) 2) Capital and Infrastructure Replacement ($1.5 million) FY 2020/21 Budget Study Workshop May 26, 2020 Page 4 3) Insurance ($1.5 million) 4) Retiree Benefits ($2.0 million) A summary of forecasted budget results and estimated reserve balances is provided on Table 1: Table 1 - 5-Year Budget Forecast and Reserves Analysis Revenues and Transfers In Taxes provide over 71% of General Fund revenues and consist of four major categories: 1. Property Taxes – makes up 25.3% of the proposed revenues and is expected to increase by $274K due to the uptick in property values previously reduced under Proposition 8, Decline in Property Value law, since the 2008/2009 economic downturn. 2. Sales Taxes – comprise 17.9% of the proposed revenues and is expected to increase by $2.4 million. The increase is due to the passage of Measure Z, a ¾ cent sales tax approved by Azusa voters in March. Measure Z will be effective July 1st, and in normal circumstances is expected to generate an additional $4.5 million annually for the City. However, Measure Z, while still contributing to the overall solvency of the General Fund budget, is estimated to generate less than expected in FY 2020/21 due to the financial impacts of the COVID-19 pandemic, by $1.1 million. 3. Utility User Taxes – are 7.2% of proposed revenues and is expected to decrease by $136K due to forecasted decreases in electric and water consumption as a result of temporary business closures for “Safer at Home” orders enforced by LA County Public Health. 4. Other Taxes – makes up 20.8% of proposed revenues and includes sources such as transient occupancy taxes (TOT) and utility and landfill franchise fees. Revenues in this category are expected to decrease by $97K. The decrease is primarily due to anticipated impacts of COVID-19 on hotel occupancy and home purchase transactions, offset by the increase in hazardous waste taxes in the city from 2% to 3% effective July 1. With the exception of Cost Reimbursements, which reflects an overall increase for reimbursement by the Successor Agency for the final payment of the 2003 COP bond payment, and a minor increase in Money & Property Use for increased water rights values, all other revenue categories are expected to decrease from the current year budget due to COVID-19 pandemic impacts. Staff is exploring all possible avenues to receive relief for revenue losses resulting from the pandemic, but to-date there is no guarantee such relief will materialize. Actual FY 18-19 REVISED FY 19-20 ESTIMATED FY 20-21 ESTIMATED FY 21-22 ESTIMATED FY 22-23 ESTIMATED FY 23-24 ESTIMATED FY 24-25 Total Revenues 45,868,488 44,620,820 46,337,724 49,653,801 50,292,839 50,936,393 51,397,007 Total Expenses 40,696,625 46,538,212 48,685,157 47,312,594 49,851,219 50,827,913 51,313,854 Operating Surplus or (Deficit)5,171,863$ (1,917,392)$ (2,347,433)$ 2,341,207$ 441,620$ 108,480$ 83,153$ Revised Operating Surplus or (Deficit)5,171,863$ (1,917,392)$ (2,347,433)$ 2,341,207$ 441,620$ 108,480$ 83,153$ Beginning Available Reserves Balance 9,843,848 18,008,711 16,905,937 14,558,504 16,899,711 17,341,331 17,449,811 Ending Available Reserves Balance 18,008,711 16,905,937 14,558,504 16,899,711 17,341,331 17,449,811 17,532,964 Reserves Target 10,265,725 10,230,732 14,515,464 14,462,519 14,970,244 15,165,583 15,262,771 Above/(Below) Reserves Target 7,742,986$ 6,675,205$ 43,040$ 2,437,192$ 2,371,087$ 2,284,229$ 2,270,194$ FY 2020/21 Budget Study Workshop May 26, 2020 Page 5 As a result of the above, FY 20/21 Revenues and Transfers In of $46.2 million are projected to be higher than the current FY 19/20 revised budget by $1.6 million or 3.6%. For more detail on the sources of General Fund revenues, see Table 2 below. Table 2 – General Fund Revenues Expenditures and Transfers Out The FY 2020/21 General Fund budget includes $48.7 million in recommended Expenditures, including Transfers Out. Personnel costs, which include salaries and benefits, represent 57.7% ($28.1 million) of total expenditures. The remaining budget is comprised of operational costs, which include materials, services and supplies, capital outlays, CIP, debt service and transfers to other funds. In keeping with the Council’s highest priorities, public safety (e.g. police and fire) represents 57.6% of the General Fund budget. Overall, expenditures are projected to increase by 4.6% or $2.1 million compared to the FY 2019/20 revised budget. The increased budget is mainly attributable to: • Approximately $650K increase in insurance claims and premiums; • Approximately $626K in increased CalPERS costs; • Estimated impacts of labor negotiations with six of the City’s seven bargaining units; • $178K or 3.1% increase in the LA County Fire Services contract; • Increased retiree medical costs of approximately $110K; and • Removal of $1.0M in salary savings from vacancies throughout the current fiscal year. This increase is offset by reduced personnel hours in the Community Resources Department for recreation and aquatics programs due to public health orders in place to mitigate the spread of COVID-19 (Coronavirus). Table 3 provides further detail on the General Funds proposed expenditures by department. Revenue Source Fiscal Year 19/20 Revised Budget Year-end Projections 2020 FY 2020/21 Proposed Budget $ Change % Change Property Tax 11,455,002$ 11,724,291$ 11,728,533$ 273,531$ 2.4% Sales Tax 5,829,104 5,968,000 8,276,077 2,446,973 42.0% Utility User Tax 3,458,945 3,666,972 3,323,341 (135,604) -3.9% Other Taxes 9,734,815 9,592,553 9,637,888 (96,927) -1.0% License & Permit 3,048,980 2,655,700 2,392,900 (656,080) -21.5% Fines & Penalties 1,347,425 1,248,000 1,239,500 (107,925) -8.0% Money & Property Use 2,546,110 2,573,730 2,598,670 52,560 2.1% Cost Reimbursements 697,793 593,257 1,105,426 407,633 58.4% Charges for Services 4,565,556 3,370,164 4,094,004 (471,552) -10.3% Miscellaneous 439,640 506,240 303,640 (136,000) -30.9% Subtotal Revenues 43,123,370$ 41,898,907$ 44,699,979$ 1,576,608$ 3.7% Transfers In 1,497,450 1,497,450 1,548,097 50,647 3.4% Total Revenues 44,620,820$ 43,396,357$ 46,248,076$ 1,627,255$ 3.6% FY 2020/21 Budget Study Workshop May 26, 2020 Page 6 Table 3 – General Fund Expenditures Capital Outlays City-wide capital outlay requests for FY 2020/21 total $1.5 million, of which $1.1 million is proposed to be funded by the General Fund. Major outlays include: • Phone system upgrade ($662K) • Four PD replacement vehicles and retrofits ($259K) • Electric insulating hydraulic telescoping arterial service truck ($165K) • Water Yard and equipment upgrades ($206K) • Senior Center walk-in fridge and freezer ($44K) A summary of the proposed City-wide Capital Outlay budget for FY 2020/21 is attached to this report. Capital Improvement Projects (CIP) For Fiscal Year 2020/21, Staff proposes a 5-year CIP Plan totaling $34.2 million City-wide. The total proposed CIP budget for FY 2020/21 is $11.8 million City-wide, of which $30K is proposed to be funded by the General Fund, and $2.4 million is currently unfunded. Some of the major funded projects proposed for FY 2020/21 include: Department Fiscal Year 19/20 Revised Budget Year-end Projections 2020 FY 2020/21 Proposed Budget $ Change % Change Administration City Council 145,145$ 144,738$ 154,881$ 9,736$ 6.7% City Clerks 663,330 704,741 620,697 (42,633) -6.4% City Manager/Nghbrhd Svcs 621,813 516,678 615,019 (6,794) -1.1% City Attorney 275,000 275,000 275,000 - 0.0% Treasurer 190,365 164,587 173,105 (17,260) -9.1% Capital & Infrastructure Replacement 1,245,792 - - (1,245,792) 100.0% Finance Accounting 1,315,885 1,227,668 1,250,557 (65,328) -5.0% Purchasing 240,735 250,059 270,155 29,420 12.2% Printing 8,600 8,600 8,600 - 0.0% Citywide 2,056,656 3,374,181 3,287,644 1,230,988 59.9% HR-Personnel Relations 482,395 538,120 540,772 58,377 12.1% Library Services 1,401,535 1,283,981 1,415,843 14,308 1.0% Safety (excludes Fire Svcs)21,671,017 19,925,677 22,131,668 460,651 2.1% Economic Development 3,222,865 2,797,814 3,304,270 81,406 2.5% Community Resources 2,120,356 1,857,252 1,668,953 (451,403) -21.3% Public Works 3,244,733 3,124,630 3,306,403 61,670 1.9% Subtotal Expenditures 38,906,222$ 36,193,726$ 39,023,567$ 117,346$ 0.3% Transfers Out 906,617 1,098,741 1,174,529 267,912 29.6% Fire Safety Contract 5,696,345 5,504,226 5,874,032 177,687 3.1% Debt Service 363,696 363,691 868,215 504,519 138.7% Water Fund Loan 665,332 665,332 665,446 114 0.0% Capital Outlay - - 1,077,848 1,077,848 100.0% CIP 30,000 30,000 100.0% Personnel Requests - - (28,480) (28,480) 100.0% Total Expenditures 46,538,212$ 43,825,716$ 48,685,157$ 2,146,945$ 4.6% FY 2020/21 Budget Study Workshop May 26, 2020 Page 7 • North Reservoir Rehabilitation ($1.6M) • Transmission Improvements – Big Dalton Wash ($1.5 million) • Sidewalk Improvements ($1.2M) • Azusa Ave. Pavement Rehabilitation ($1.1M) • Arrow Hwy. Street Improvements ($545K) • Deskin Dewatering Media ($500K) • Municipal facilities LED light replacements ($300K) A summary of the proposed City-wide CIP budget for FY 2020/21 is attached to this report. Proposed Personnel Changes Total proposed personnel changes for FY 2020/21 are $195,550 with no additions to total City- wide FTEs. The changes include a decrease for efficiency measure of $28,480 in General Fund expenditures and the remaining changes will be funded by enterprise and grant funds. A summary of the changes are listed in Table 4. Table 4 – Personnel Request Summary Department Division Request/Proposal Current Classification FTE Total Cost Fund Justification Administration City Manager's Office New Full-Time Position: Deputy City Manager Delete: Neighborhood Services Coordinator Delete: Senior Management Analyst (1.00) (31,150)$ General Fund Combining the Senior Management Analyst and Neighborhood Services Coordinator positions will continue to introduce efficiencies and Cost-Savings to City operations Administration Total Estimated Impact:(1.00) (31,150)$ Community Resources Senior Nutrition Reclassify Full-Time Positions: Senior Recreation Leader Classification: Site Manager - P/T Classification: Home Delivery Manager - P/T - 35,280$ Senior Nutrition - AAA Grant Senior Nutrition Reclassify Full-Time Positions: Senior Recreation Leader Classification: Custodian P/T Classification: Recreation Leader P/T - 38,065 Senior Nutrition - AAA Grant Recreation Reclassify Part-Time Positions: Senior Recreation Leader P/T (4 positions) Classification: Recreation Leader P/T (4 positions)- 1,400 General Fund To create advancement opportunities with greater responsibility for employees Recreation/ Senior Nutrition Reclassify Full-Time Position: Family Services Manager Classification: Recreation Supervisor - 2,820 45% General Fund and 55% Senior Nutrition To expand access to programs and services for families, seniors, and youth, especially those most vulnerable. This position would require expertise in specialized program development, grant writing and administration, and coordination of services with other agencies. Community Resources Total Estimated Impact:- 77,565$ Information Technology IT - Light & Water New Full-Time Position: GIS Analyst New: GIS Analyst 1.00 90,135$ Electric Fund To support ongoing GIS needs for AMI and related projects IT - Light & Water Reclassify Full-Time Position: GIS Coordinator Classification: Senior IT Analyst/GIS - 13,830 Electric Fund To support ongoing GIS needs for AMI and related projects Information Technology Total Estimated Impact:1.00 103,965$ Light & Water Water Reclassify and Adjust Salary Range: Water System Engineer Classification: Engineer Associate - 5,660$ Water Fund Salary is low according to salary survey of similar water agencies Consumer Services Reclassify Full-Time Positions: Customer Service Representative III (3 FTE) & Field Service Representative (2 FTE) Delete: Meter Reader (5 FTE)- 4,635 Consumer Services Fund To support new work required to operate and maintain expanding AMI system Water Reclassify Full-Time Position: Water Distribution Worker I Delete: Meter Reader P/T Delete: Customer Service Representative P/T - 14,170 Water Fund To support new work required to operate and maintain expanding AMI system Consumer Services Reclassify Full-Time Position: Water Production Operator Lead Delete: Meter Reader - 20,705 Consumer Services Fund To supervise the increased regulatory and maintenance responsibilities with safe drinking water Light & Water Total Estimated Impact:- 45,170$ GRAND TOTAL ESTIMATED IMPACT:- $195,550 Creating a layer of leaders with greater responsibility to monitor and track the work of Rec Leaders while working with Rec Coordinators and Superintendent on major programs. Will be funded by increased grant funding and elimination of two positions. FY 2020/21 Budget Study Workshop May 26, 2020 Page 8 A full copy of the City’s proposed budget can be found on our website at: https://azusaca.gov/1845/2020-2021-Proposed-Operating-Budget OVERALL FISCAL PICTURE: With prudent spending, maintaining/modifying public services to the Community, the implementation of contract/franchise agreement changes, and the passage of Measure Z, staff projects General Fund budget increases ranging from $43K to $2.4M over the next five years. While the current year proposed budget forecasts a deficit of $2.2 million, current reserve levels are sufficient to cover the projected shortfall for the FY 2020/21 proposed budget, and revenue generating mechanisms approved by Council and the Azusa residents are expected to be sufficient for future year cost increases. Staff is seeking Council’s direction on budget priorities for the upcoming year prior to requesting adoption of the FY 2020/21 budge on June 15th. Prepared by: Reviewed and Approved: Talika M. Johnson Sergio Gonzalez Director of Administrative Services City Manager Attachment: 1) FY 2020/21 City-wide Budget Summaries CITY OF AZUSA FY 2020-21 Summary of Changes to Fund Balances Supplemental Budget Requests Estimated Proposed Proposed Proposed Proposed Proposed Estimated Proposed Proposed Proposed Proposed Estimated Fund Balance Revenues Transfers In Expenses Transfers Out Surplus/(Deficit)Fund Balance Personnel Req Capital Outlays CIP Surplus/(Deficit)Fund Balance Fund 6/30/2020 FY 2020-21 FY 2020-21 FY 2020-21 FY 2020-21 FY 2020-21 6/30/2021 FY 2020-21 FY 2020-21 FY 2020-21 6/30/2021 6/30/2021 General Fund General Fund 17,127,256$ 44,789,627$ 1,548,097 39,689,013$ 7,916,776$ (1,268,066) 15,859,189 (28,480)$ -$ -$ (1,239,586) 15,887,669 Equipment Replacement (221,317) - - - - - (221,317) - 1,077,848 30,000 (1,107,848) (1,329,165) Total General Fund 16,905,939 44,789,627 1,548,097 39,689,013 7,916,776 (1,268,066) 15,637,872 (28,480) 1,077,848 30,000 (2,347,434) 14,558,504 Special Revenue Funds State Gas Tax 367,295 1,279,753 - 1,613,973 - (334,220) 33,075 - 33,075 - (367,295) 0 Measure R 520,813 717,914 - 371,061 - 346,853 867,666 - - - 346,853 867,666 Measure M 1,726,691 777,558 - 63,879 - 713,679 2,440,370 - - 1,029,890 (316,211) 1,410,480 Measure X (SB1)1,735,466 979,141 - - - 979,141 2,714,607 - - 860,000 119,141 1,854,607 LA County-MTA/TDA 35,860 38,929 - - - 38,929 74,789 - - - 38,929 74,789 Hwy. 39 Maint.1,613,981 25,000 - - - 25,000 1,638,981 - - - 25,000 1,638,981 Utility Mitigation 2,657,892 - 800,000 - - 800,000 3,457,892 - - 1,060,000 (260,000) 2,397,892 Transit - Proposition 'A'2,542,203 1,297,061 - 1,025,512 - 271,549 2,813,752 - - 20,000 251,549 2,793,752 Transit - Proposition 'C'2,447,792 1,016,627 - 581,443 - 435,184 2,882,976 - - - 435,184 2,882,976 CDBG 75,523 411,079 - 460,628 - (49,549) 25,974 - - - (49,549) 25,974 Measure W - 620,000 - - - 620,000 620,000 - - - 620,000 620,000 Senior Nutrition 297,671 221,123 78,281 299,404 - - 297,671 74,895 - - (74,895) 222,776 Public Benefit Program 1,053,170 1,069,810 - 1,372,694 - (302,884) 750,286 - - 410,000 (712,884) 340,286 Supplemental Law Enforcement 24,175 113,000 - 56,300 - 56,700 80,875 - - - 56,700 80,875 AB939 Fees 312,437 223,285 - 309,304 - (86,019) 226,418 - - - (86,019) 226,418 Air Quality Improvement 240,051 69,800 - 71,270 - (1,470) 238,581 - - - (1,470) 238,581 Grants and Seizure 2,453,864 346,085 - 288,010 - 58,075 2,511,938 - - 928,650 (870,575) 1,583,288 Rosedale CFD Maintenance (Monoriva Nursery)357,560 707,300 - 465,221 319,945 (77,866) 279,694 - - (77,866) 279,694 Employee Benefits 432,122 (282,925) 1,345,400 1,062,475 - - 432,122 - - - - 432,122 Public Safety CFD 10,655 5,500 - - - 5,500 16,155 - - - 5,500 16,155 Fire Safety Contract 1,038,980 100,000 5,874,032 5,874,032 - 100,000 1,138,980 - - - 100,000 1,138,980 Total Special Revenue Funds 19,944,201 9,736,040 8,097,713 13,915,206 319,945 3,598,601 23,542,803 74,895 33,075 4,308,540 (817,909) 19,126,293 Capital Projects Funds Park In-Lieu 145,946 36,000 - - - 36,000 181,946 - - - 36,000 181,946 Rosedale Contribution Fund 452,096 - - - - - 452,096 - - - - 452,096 Rosedale Traffic Mitigation 524,925 - - - - - 524,925 - - - - 524,925 Public Works Endowment 87,144 1,000 - - - 1,000 88,144 - - - 1,000 88,144 Transportation (LACMTA)(95,334) - - - - - (95,334) - - - - (95,334) Total Capital Project Funds 1,114,775 37,000 - - - 37,000 1,151,775 - - - 37,000 1,151,775 Debt Service Funds Public Financing Authority 533,305 - 868,215 868,215 - - 533,305 - - - - 533,305 Mountain Cove 371,671 690,106 - 690,106 - - 371,671 - - - - 371,671 Rosedale IA1 1,019,430 2,257,765 - 2,249,365 - 8,400 1,027,830 - - - 8,400 1,027,830 Rosedale IA2 - 1,011,434 - 1,011,434 - - - - - - - - Total Debt Service Funds 1,924,406 3,959,305 868,215 4,819,120 - 8,400 1,932,806 - - - 8,400 1,932,806 Enterprise Funds CA Climate Balancing 1,293,287 1,800,000 - 3,726,882 - (1,926,882) (633,595) - - - (1,926,882) (633,595) Water 17,785,080 28,199,908 - 25,132,501 526,635 2,540,772 20,325,851 19,830 206,168 4,795,020 (2,480,246) 15,304,833 Light 18,187,835 40,278,926 - 42,304,741 350,055 (2,375,870) 15,811,965 103,965 165,375 261,165 (2,906,375) 15,281,460 Sewer 4,016,520 3,248,928 - 2,671,177 91,000 486,752 4,503,271 - - - 486,752 4,503,271 Refuse 280,862 4,991,726 - 4,165,720 922,190 (96,184) 184,678 - - - (96,184) 184,678 Total Enterprise Funds 41,563,584 78,519,488 - 78,001,021 1,889,880 (1,371,413) 40,192,171 123,795 371,543 5,056,185 (6,922,936) 34,640,648 Internal Service Funds Consumer Service (3,740,798) 7,575,366 157,335 7,187,942 544,759 - (3,740,798) 25,340 30,319 - (55,659) (3,796,457) Risk Management/Self Insurance (5,863,228) 3,275,919 - 4,364,847 - (1,088,928) (6,952,156) - - - (1,088,928) (6,952,156) Central Services 28,047 - - - - - 28,047 - - - - 28,047 IT Services 2,033,464 1,918,531 - 1,914,538 - 3,993 2,037,457 - - - 3,993 2,037,457 Total Internal Service Funds (7,542,516) 12,769,816 157,335 13,467,327 544,759 (1,084,935) (8,627,451) 25,340 30,319 - (1,140,594) (8,683,110) Successor Agency Funds (35,456,807) 4,501,925 - 4,795,970 - (294,045) (35,750,852) - - - (294,045) (35,750,852) Sub-Total All Funds 38,453,582 154,313,201 10,671,360 154,687,658 10,671,360 (374,457) 38,079,125 195,550 1,512,785 9,394,725 (11,477,517) 26,976,065 Less: Internal Service 7,542,516 (12,769,816) (157,335) (13,467,327) (544,759) 1,084,935 8,627,451 (25,340) (30,319) - 1,140,594 8,683,110 Net Total All City Funds 45,996,097$ 141,543,385$ 10,514,025$ 141,220,331$ 10,126,601$ 710,478$ 46,706,576$ 170,210$ 1,482,466$ 9,394,725$ (10,336,923)$ 35,659,175$ 1 Property Tax 25.3% Sales Tax 17.9% Utility User Tax 7.2% Other Taxes 20.8% License & Permit 5.3% Fines & Penalties 2.7% Money & Property Use 5.6% Cost Reimbursements 2.4%Charges for Services 9.0% Miscellaneous 0.7% Transfers In 3.1% FISCAL YEAR 2020-21 PROPOSED REVENUES GENERAL FUND – BY SOURCE 2 General 28.2% Internal Services 7.8% Special Revenue 10.8%Debt Service 2.9% Enterprise 47.6% Successor Agency 2.7% FISCAL YEAR 2020-21 PROPOSED REVENUES ALL FUNDS – BY SOURCE 3 Fund ORGANIZATION KEY OBJECT ACTUAL FY 2017-18 ACTUAL FY 2018-19 REVISED BUDGET FY 2019-20 YEAR END ESTIMATE FY 2019-20 PROPOSED FY 2020-21 VARIANCE 10-Property Tax 1090000000 4001 - Prop Tax Sec-Current 4,900,774 5,141,739 5,031,160 5,139,208 5,177,368 146,208 1090000000 4002 - Prop Tax in-lieu of VLF 5,352,380 5,708,006 5,675,842 5,814,712 5,807,165 131,323 1090000000 4010 - Homeowner's Exemption 28,499 27,422 18,000 12,000 18,000 - 1090000000 4020 - Prop Tax/Prior Year (64,729) (78,292) (60,000) (61,129) (64,000) (4,000) 1090000000 4022 - Prop Tax/Supplemental Roll 102,882 109,307 45,000 47,000 45,000 - 1090000000 4040 - Prop Tax/Penalty & Interest 11,064 13,739 9,000 17,500 9,000 - 1090000000 4050 - Prop Tax/Redemption 49,685 21,751 36,000 55,000 36,000 - 1090000000 4090 - RDA Pass-Thru/Statutory Payment 500,227 479,274 700,000 700,000 700,000 - 1090000000 4099 - Property Tax/Other 1,392 2,480 - - - - 10-Property Tax Total 10,882,173 11,425,426 11,455,002 11,724,291 11,728,533 273,531 10-Taxes/Non Property 1090000000 4101 - Taxes/General Sales & Use 5,645,876 6,296,359 5,829,104 5,968,000 4,878,150 (950,954) 1090000950 4101 - Taxes/General Sales & Use (Use Tax) - - - 10,689 30,000 30,000 1090000000 4108 - Transaction Use Tax - - - - 3,367,927 3,367,927 1090000000 4103 - Utility User Tax 2,921,630 3,152,196 3,458,945 3,666,972 3,323,341 (135,604) 1020310000 4104 - Public Safety Aug Fund 323,913 339,301 275,000 308,971 302,044 27,044 1035630000 4105 - Taxes/Transient Occupancy 719,318 869,899 805,000 616,237 600,000 (205,000) 1090000000 4106 - In lieu UUT-APU 110,464 103,365 110,000 110,000 110,000 - 1035630000 4112 - Taxes/Hazardous Waste 510,012 537,036 510,000 557,135 735,000 225,000 1090000000 4116 - Taxes/Admission/APU Tix 7,273 8,511 7,500 7,500 7,500 - 1035630000 4120 - Taxes/Land Excavation 761,348 671,310 550,000 515,000 515,000 (35,000) 1090000000 4125 - Taxes/Transfer 240,497 297,177 200,000 100,000 100,000 (100,000) 1020310000 4143 - Franchise/Towing 18,657 30,427 15,800 76,540 32,000 16,200 1090000000 4145 - Franchise/Cable TV 284,470 411,797 328,800 296,000 296,000 (32,800) 1090000000 4146 - Franchise/Electric 48,858 73,068 50,000 46,440 46,440 (3,560) 1090000000 4147 - Franchise/Gas 80,029 103,516 77,859 77,859 80,000 2,141 1090000000 4150 - Franchise/L&W Utility 2%1,112,018 1,213,965 1,319,560 1,259,294 1,351,185 31,625 1090000000 4155 - Franchise/L&W Utility In-Lieu 8%2,591,619 2,902,984 3,207,984 3,207,984 3,194,395 (13,589) 1035630000 4159 - Franchise/Landfill 1,256,161 1,269,642 1,195,267 1,293,958 1,200,000 4,733 1035630000 4160 - Franchise/Landfill/Expansion 418,175 195,116 173,100 200,000 175,000 1,900 1035630000 4161 - Host Fee - Materials Recovery Facility 727,517 667,189 670,000 670,000 650,000 (20,000) 1090000000 4195 - APU TEFRA 210,444 214,652 218,945 218,945 223,324 4,379 1090000000 4196 - In-lieu sales tax TRIAD Fitness 20,000 20,000 20,000 20,000 20,000 - 10-Taxes/Non Property Total 18,008,279 19,377,509 19,022,864 19,227,525 21,237,306 2,214,442 10-License & Permit 1035630000 4110 - Taxes/Business License 2,208,309 2,068,107 2,000,000 1,625,000 1,500,000 (500,000) 1035620000 4201 - Permits/Building 651,567 594,830 496,300 516,300 450,000 (46,300) 1035620000 4205 - Permits/Plumbing 69,485 59,045 51,000 45,000 35,000 (16,000) 1035620000 4210 - Permits/Electrical 72,757 53,958 56,800 56,000 45,000 (11,800) 1035620000 4216 - Permits/Mechanical 49,286 34,562 36,575 33,000 25,000 (11,575) 1035620000 4223 - Permits/Bldg/Occupancy 5,381 5,929 8,650 6,000 6,000 (2,650) 1035620000 4224 - Permits/Bldg/Other 5,977 15,073 5,876 8,000 5,800 (76) 1035620000 4235 - Permits/Excavation 20,661 - - - - - 1055651000 4237 - Permits/Public Works 92,150 216,526 100,000 110,000 100,000 - 1020333000 4240 - Licenses/Animal 108,582 95,705 92,746 80,000 80,000 (12,746) 1035611000 4245 - Permits/Conditional Use 37,049 46,771 20,000 15,000 15,000 (5,000) 1035643000 4302 - Admin Fines 73,204 43,839 30,000 42,000 30,000 - 1035643000 4320 - Abandoned&Vacant Prop Registrat 6,500 2,500 - 5,500 - - 1035643000 4760 - Foreclosed/Abandoned Property 15,625 20,875 15,000 6,000 10,000 (5,000) 1035630001 4739 - License Administrative Fee - 429 - - - - 1035611001 4764 - Tech Enhancement Fee 11,907 24,209 10,000 13,000 10,000 - 1035620002 4764 - Tech Enhancement Fee 19,452 30,430 15,000 22,000 15,000 - 1055651002 4764 - Tech Enhancement Fee 2,016 5,341 1,350 800 1,000 (350) 1035611000 4765 - General Plan Fee - 8,752 - 22,000 15,000 15,000 1035620000 4765 - General Plan Fee - 20,489 76,068 25,000 25,000 (51,068) 1055651000 4765 - General Plan Fee - - 100 - 100 - 1035620000 4766 - Temporary Certificate of Occupancy Fee - 450 7,500 1,600 1,000 (6,500) 1035620000 4768 - Event Permit - 235 4,000 1,500 2,000 (2,000) 1090000000 4769 - Vehicle License Fees-State of Cal - 23,978 22,000 22,000 22,000 - 10-License & Permit Total 3,449,999 3,372,033 3,048,980 2,655,700 2,392,900 (656,080) 10-Fines & Penalties 1020310000 4301 - Fines/Motor Vehicle 1,939 593 1,000 2,500 1,000 - 1020310000 4303 - Evidence Forfeiture 13,085 1,277 1,000 18,000 1,000 - 1020310000 4305 - Fines/Court/Other 95,530 63,670 70,000 35,000 50,000 (20,000) 1030511000 4310 - Fees/Library 11,435 10,650 10,000 10,000 10,000 - 1035630000 4315 - Penalties 37,735 23,846 19,600 50,000 25,000 5,400 1035630001 4315 - Penalties - 797 - - - - 1090000000 4315 - Penalties 635,682 632,265 620,000 600,000 620,000 - 1020310000 4318 - Alarm Registration 55,143 47,257 52,325 51,500 52,000 (325) 1045820000 4850 - Charges/NSF Checks 8,155 5,798 3,500 6,000 5,500 2,000 1020310000 5105 - Parking Enforcement 193,828 620,666 570,000 475,000 475,000 (95,000) 10-Fines & Penalties Total 1,052,532 1,406,818 1,347,425 1,248,000 1,239,500 (107,925) STATEMENT OF REVENUES BY FUND 4 Fund ORGANIZATION KEY OBJECT ACTUAL FY 2017-18 ACTUAL FY 2018-19 REVISED BUDGET FY 2019-20 YEAR END ESTIMATE FY 2019-20 PROPOSED FY 2020-21 VARIANCE STATEMENT OF REVENUES BY FUND 10-Money & Property Use 1025550000 4401 - Rent/Woman's Club 13,735 13,780 25,000 14,000 14,000 (11,000) 1025410000 4405 - Rents/Recreation Facility 145,722 109,178 110,000 70,000 40,000 (70,000) 1025410100 4405 - Rents/Recreation Facility - 15,327 - 15,000 15,000 15,000 1090000000 4406 - Water Rights 1,558,536 1,760,004 1,875,000 1,875,000 1,929,160 54,160 1030511000 4410 - Rents/Library - 75 - 300 300 300 1015210000 4412 - Rent/Building 980 1,000 1,260 1,200 1,200 (60) 1035645000 4412 - Rent/Building - - - - 59,040 59,040 1090000000 4412 - Rent/Building 900 901 900 900 900 - 1025543000 4412 - Rent/Building 4,310 1,445 500 5,800 5,000 4,500 1020910008 4435 - Interest Income (776,332) - - - - - 0600000000 4435 - Interest Income 19,407 9,557 - 8,500 8,500 8,500 0700000000 4435 - Interest Income 7,982 7,575 - 9,775 9,775 9,775 1045820000 4435 - Interest Income 306,751 1,006,418 450,000 467,385 400,000 (50,000) 1090000000 4848 - Lease/Cell Tower Site 100,752 111,398 83,450 105,870 115,795 32,345 10-Money & Property Use Total 1,382,742 3,036,657 2,546,110 2,573,730 2,598,670 52,560 10-Intergovernmental Revenues 1020310000 4450 - Program Income 162,000 - - - - 1010130000 4540 - CA State Grants-Census - 15,000 - - - - 10-Intergovernmental Revenues Total 162,000 15,000 - - - - 10-Cost Reimbursements 1055664000 4601 - Reimbursements/Damage 3,122 - - - - - 1055666000 4601 - Reimbursements/Damage - 1,201 - 500 - - 1055666000 4699 - Reimbursements/Other - 2,476 - - - 1035630000 4602 - Reimb/Court Costs 1,364 3,888 1,300 600 500 (800) 1035643000 4602 - Reimb/Court Costs 24,753 12,871 14,000 10,500 11,000 (3,000) 1030511000 4615 - Reimb/Lost & Paid Matls 3,029 3,178 3,000 3,000 3,000 - 1020310000 4620 - Reimb/State of California 440 412 100 400 400 300 1035620000 4620 - Reimb/State of California 691 2,159 700 1,200 700 - 1090000000 4620 - Reimb/State of California 35,876 55,053 - 1,100 - - 1020310000 4625 - Reimb/Police 253,852 354,530 200,000 190,000 200,000 - 1015210000 4630 - Reimb/County 36 48 36 36 36 - 1090000000 4645 - Reimb/Redevelopment Agency 352,458 351,615 359,071 359,071 863,590 504,519 1020310000 4680- Reimb/Prop 69 1,680 630 200 - - (200) 1000000000 4699 - Reimbursements/Other 55,491 - - - - - 1015210000 4699 - Reimbursements/Other 1,063 2,143 1,191 1,850 1,200 9 1025420000 4699 - Reimbursements/Other - 6,074 - - 1020310000 4699 - Reimbursements/Other 26,343 110,348 97,195 5,000 5,000 (92,195) 1055651000 4699 - Reimbursements/Other 90,898 - - - - 1090000000 4699 - Reimbursements/Other 20,632 14,435 21,000 20,000 20,000 (1,000) 10-Cost Reimbursements Total 871,728 921,059 697,793 593,257 1,105,426 407,633 10-Charges for Services 1015210000 4311 - Fees-Subpoena - 335 275 30 100 (175) 1020310000 4701 - Fees/Prisoner Booking - - - - 1020310000 4702 - Fees/Police User 19,809 18,732 20,000 15,000 15,000 (5,000) 1035620000 4702 - Fees/Police User - - - - 1020310000 4703 - Fees/Oper Fees 43,362 64,819 30,000 30,000 30,000 - 1035611000 4703 - Fees/Oper Fees 990 184 300 200 200 (100) 1035630000 4719 - Fees/Rental Housing Inspection 897 (897) - - - - 1035630000 4737 - Building Administrative Fee 92 (92) - - - - 1035630001 4703 - Fees/Oper Fees - 16 - - - - 1035620000 4703 - Fees/Oper Fees 79 (79) 79 79 79 - 1035620001 4703 - Fees/Oper Fees 17,311 17,174 10,000 13,000 10,000 - 1025410000 4703 - Fees/Oper Fees - - - - 1035620000 4704 - Fees/Plan Checking 313,086 507,803 304,000 350,000 300,000 (4,000) 1035611000 4705 - Fees/General Plan - - - - 1035611000 4707 - Fees/Variances 2,934 17,373 3,000 15,000 12,000 9,000 1035611000 4708 - Fees/Engineering Inspection - - - - 1035611000 4709 - Fees/Environmental 13,274 23,048 14,000 12,000 10,000 (4,000) 1035611001 4709 - Fees/Environmental - 339 - - - - 1035611000 4711 - Fees/Tentative Maps 17,000 8,346 10,000 9,500 9,000 (1,000) 1035643000 4715 - Fees/Public Nuisance Abatement 654 - 10,000 100 100 (9,900) 1035643000 4717 - Fees/Real Property Records 78,212 71,609 60,000 60,000 55,000 (5,000) 1035643000 4719 - Fees/Rental Housing Inspection 82,929 70,829 100,000 50,000 50,000 (50,000) 1025543000 4721 - Fees/Cleaning 868 1,119 900 1,000 1,000 100 1025410000 4724 - Fees/Rec Class/General 114,231 102,053 120,000 85,000 110,000 (10,000) 1025410100 4724 - Fees/Rec Class/General - 7,797 - - - - 1035611000 4725 - Precise Plans 253,374 301,264 200,000 180,000 180,000 (20,000) 1035611001 4725 - Precise Plans - 5,916 - - - - 1025410100 4726 - Fees/Rec Class/Swimming - 33,793 - - - - 1025410000 4726 - Fees/Rec Class/Swimming 83,785 39,017 80,000 40,000 80,000 - 1025410000 4728 - Fees/Adult Sports 26,927 20,485 10,000 10,000 5,000 (5,000) 1025410000 4730 - Fees/Youth Sports 44,520 43,533 36,000 30,000 20,000 (16,000) 1025543000 4731 - Fees/Excursions 19,553 17,813 10,000 15,000 10,000 - 1035611000 4734 - Fees/Advertising 2,364 2,494 - - - - 1015210000 4735 - Fees/Reprographics 171 95 61 - (61) 1035620000 4737 - Building Administrative Fee 104,432 100,598 105,000 85,000 85,000 (20,000) 5 Fund ORGANIZATION KEY OBJECT ACTUAL FY 2017-18 ACTUAL FY 2018-19 REVISED BUDGET FY 2019-20 YEAR END ESTIMATE FY 2019-20 PROPOSED FY 2020-21 VARIANCE STATEMENT OF REVENUES BY FUND 1035630000 4739 - License Administrative Fee 271,897 269,591 248,000 220,000 220,000 (28,000) 1035620000 4741 - Fees/Administrative 2,590 - - - - - 1035620000 4743 - Fees/Fire Plan Check 13,553 16,115 - - - - 1025420000 4744 - Community Maintenance Fee 134,993 138,079 134,000 143,270 143,270 9,270 1015210000 4745 - Fees/Notary Certification 390 690 555 - - (555) 1030511000 4745 - Fees/Notary Certification 675 435 550 500 500 (50) 1030511000 4746 - Fees/U.S. Passports 26,043 47,763 35,000 31,000 31,000 (4,000) 1090000000 4753 - Credit Card Fees 16,468 20,306 15,000 15,000 15,000 - 1020310000 4756 - Fees/Towing Impound Release 43,120 47,530 40,000 40,000 38,000 (2,000) 1025420000 4757 - Fees/Tree Planting 1,669 1,255 1,600 1,200 1,200 (400) 1035630000 4759 - Fees/Lien Release 10,160 2,520 1,500 2,100 2,000 500 1035620000 4767 - Parking Lot Re-surface Inspection - - 1,000 200 200 (800) 1090000000 4795 - Administration/Interfund 1,744,782 2,103,577 2,964,736 1,915,985 2,750,003 (214,733) 10-Charges for Services Total 3,507,194 4,123,376 4,565,556 3,370,164 4,183,652 (381,904) 10-Miscellaneous Revenue 1025410000 4415 - Vending Machine Collection 943 931 950 950 950 - 1030511000 4415 - Vending Machine Collection 1,726 1,596 1,700 300 1,700 - 1020310000 4416 - P.D. Phone Commissions - - - - - - 1030511000 4875 - Donations 20 0 - - - - 1025410000 4793 - Fund Raising - - - - - - 1025543000 4793 - Fund Raising - 522 - - - - 1035611000 4801 - Sale/Maps & Publications - - - - - - 1090000000 4805 - Sale/Scrap Metal - 2,772 - - - - 1090000000 4810 - Sale/Real & Personal Property 1,030,807 - - - - - 1090000000 4830 - Interest Income from Notes 100,990 100,990 100,990 100,990 100,990 0 1025410000 4875 - Donations 8,701 1,507 6,000 4,000 5,000 (1,000) 1025410100 4875 - Donations - 3,433 - - - - 1090000000 4890 - Prior Year Rev/Recvd Curr Yr - 13,630 - - - - 1000000000 4891 - Gain/Loss/Retired Assets 4,035 - - - - - 1090000000 4898 - Administrative Fee 133,674 164,731 130,000 180,000 150,000 20,000 1045820000 4436 - Gain/Loss/Investment Sales 5,238 9,105 - - - - 1030511000 4899 - Miscellaneous Other - 554 - - - - 1090000000 4899 - Miscellaneous Other 111,110 478,498 200,000 220,000 45,000 (155,000) 10-Miscellaneous Revenue Total 1,397,243 778,269 439,640 506,240 303,640 (136,000) 10-Transfers from Other Funds 1090000000 5940 - Transfers from Other Funds 1,563,996 1,412,340 1,497,450 1,497,450 1,548,097 50,647 10-Transfers from Other Funds Total 1,563,996 1,412,340 1,497,450 1,497,450 1,548,097 50,647 TOTAL - General Fund 42,277,886$ 45,868,488$ 44,620,820$ 43,396,357$ 46,337,724$ 1,716,905$ 6 Fund ORGANIZATION KEY OBJECT ACTUAL FY 2017-18 ACTUAL FY 2018-19 REVISED BUDGET FY 2019-20 YEAR END ESTIMATE FY 2019-20 PROPOSED FY 2020-21 VARIANCE STATEMENT OF REVENUES BY FUND 03-Measure R-LA County 0300000000 4435 - Interest Income 36,062 59,816 40,000 43,110 40,000 - 0355000000 4101 - Taxes/General Sales & Use 573,465 621,677 625,451 587,694 672,914 47,463 0355000000 4435 - Interest Income 2,220 13,891 - 5,610 5,000 5,000 0380001651 4699 - Reimbursements/Other 35,818 1,043,445 - 613,730 - 03-Measure R-LA County Total 647,474 1,738,828 665,451 1,250,144 717,914 52,463 04-Measure M-LA County 0400000000 4101 - Taxes/General Sales & Use - - 708,768 739,995 762,558 53,790 0455651000 4101 - Taxes/General Sales & Use 519,690 699,738 - - - - 0455651000 4435 - Interest Income 1,561 9,318 - 21,450 15,000 - 0455651480 5948 - Transfer-In-Matching Funds - 13,637 - - - - 04-Measure M-LA County Total 521,251 722,694 708,768 761,445 777,558 53,790 05-SB1 0555661000 4507 - SB1-Road Repair&Accountability Act of 2017 291,583 916,066 826,820 945,344 969,141 142,321 0555661000 4514 - SB1/Loan Repayment - 56,333 57,687 - (56,333) 0555661000 4435 - Interest Income 280 6,864 - 15,185 10,000 - 05-SB1 Total 291,863 922,931 883,153 1,018,216 979,141 85,988 09-Transportation Development Act-Article 3 0900000001 4550 - TDA Bicycle and Pedestrian Funds - - 35,860 35,860 38,929 3,069 09-Trans Dev Act-Article 3 Total - - 35,860 35,860 38,929 3,069 12-Gas Tax 1255661000 4509 - Hwy User Tax/State/2103 193,785 223,217 426,043 426,036 454,906 28,863 1255661000 4510 - Hwy User Tax/State/2106 166,977 168,246 168,889 170,308 170,308 1,419 1255661000 4511 - Hwy User Tax/State/2107 351,443 344,684 364,930 352,107 352,107 (12,823) 1255661000 4512 - Hwy User Tax/State/2107.5 6,000 6,000 6,000 7,500 7,500 1,500 1255661000 4513 - Hwy User Tax/State/2105 270,042 274,079 277,905 281,184 294,932 17,027 1255661000 4514 - Hwy User Tax/State/Loan Repayment 56,571 - - - - - 1200000000 4699 - Reimbursements/Other 4,372 2,514 - - - - 1255661000 4699 - Reimbursements/Other 957 7,420 - - - - 1200000000 5940 - Transfers from Other Funds 36,168 96,593 - - - - 12-Gas Tax Total 1,086,316 1,122,753 1,243,767 1,237,135 1,279,753 35,986 13-Utility Mitigation Fund 1300000000 5940 - Transfers from Other Funds 507,851 602,788 375,000 950,030 800,000 425,000 13 Utility Mitigation Fund Total 507,851 602,788 375,000 950,030 800,000 425,000 14-Highway 39 Mitigation 1400000000 4435 - Interest Income 24,102 22,867 15,000 29,525 25,000 10,000 14 Highway 39 Mitigation Total 24,102 22,867 15,000 29,525 25,000 10,000 15-Prop A 1555521130 4101 - Taxes/General Sales & Use 923,057 999,027 1,005,269 1,005,269 1,081,561 76,292 1555521130 4435 - Interest Income 27,594 30,537 - 40,860 30,000 30,000 1555521130 4587 - County Dial-A-Ride Svc Fee 97,715 133,736 124,000 124,000 124,000 - 1555521130 4699 - Reimbursements/Other 43,745 844 44,533 44,533 44,500 (33) 1555521130 4732 - Fees/Rider Fares 10,314 9,297 9,443 9,443 9,000 (443) 1555521130 4734 - Fees/Advertising 8,286 6,959 8,079 8,079 8,000 (79) 1555521480 5948 - TRANSFER IN-MATCHING FUNDS - 8,621 - - - - 15 Prop A Total 1,110,711 1,189,021 1,191,324 1,232,184 1,297,061 105,737 16-Transportation fund 1600000000 4435 - Interest Income 4 2 - - - - 1680000661 4560 - Federal Grant 1,229 162,604 - - 16 Transportation fund Total 1,232 162,606 - - - - 17-Prop C 1755521120 4101 - Taxes/General Sales & Use 767,248 828,665 833,845 833,845 897,127 63,282 1755521120 4435 - Interest Income 26,778 31,020 - 41,860 30,000 30,000 1780000501 4560 - Federal Grants - 51,924 - - - - 1780001651 4582 - MTA Grants 189,364 - - - - 1755521301 4699 - Reimbursements/Other 79,812 89,371 72,414 72,414 72,000 (414) 1755521120 4699 - Reimbursements/Other 120 281 - - - 1755521120 4732 - Fees/Rider Fares 4,973 5,497 5,065 5,065 5,000 (65) 1755521250 4733 - Bus Pass Sales 4,953 5,407 5,720 5,720 5,700 (20) 1755521250 4754 - Metrolink Pass Sales 13,060 5,377 6,800 6,800 6,800 - 1780001651 4890 - Prior Year Rev/Recvd Curr Yr 119,535 - - - - - 1780001651 4892 - FORGIVABLE LOAN 1,575 - - - - - 17 Prop C Total 1,207,419 1,017,542 923,844 965,704 1,016,627 92,783 18-CDBG 1835910000 4579 - Federal Govt Allocations 537,709 700,474 519,629 788,168 411,079 (108,550) 1835910000 4580 - L.A. County Grants - - 28,234 - - (28,234) 18 CDBG Total 537,732 700,474 547,863 788,168 411,079 (136,784) 19-Park-in-Lieu/Quimby 1925420000 4225 - Quimby Act Collections 51,750 6,150 25,000 45,000 35,000 10,000 7 Fund ORGANIZATION KEY OBJECT ACTUAL FY 2017-18 ACTUAL FY 2018-19 REVISED BUDGET FY 2019-20 YEAR END ESTIMATE FY 2019-20 PROPOSED FY 2020-21 VARIANCE STATEMENT OF REVENUES BY FUND 1925420000 4435 - Interest Income 1,306 1,377 - 2,230 1,000 1,000 19 Park-in-Lieu/Quimby Total 53,056 7,527 25,000 47,230 36,000 11,000 20-Measure W-LA County-Safe Clean Water Program 2000000000 4100 - Parcel Tax - - - - 620,000 620,000 TBD-Measure W-LA County Total - - - - 620,000 620,000 21-Senior Nutrition 2125541001 4565 - Area Agency on Aging Grant 72,133 118,611 72,136 148,614 148,614 76,478 2125541002 4565 - Area Agency on Aging Grant 34,437 34,437 34,438 72,438 72,438 38,000 2125541003 4565 - Area Agency on Aging Grant 1,000 1,000 1,000 1,170 1,170 170 2125541001 4570 - USDA Grant (Sr Nutrition)7,334 2,540 7,300 7,300 7,300 - 2125541002 4570 - USDA Grant (Sr Nutrition)2,850 1,184 2,900 2,900 2,900 - 2125541000 4880 - Donations-in Kind 20,014 - - - - 2125541000 4875 - Donations 4,566 7,921 2,465 2,465 2,465 - 2125541001 4875 - Donations 14,696 10,093 13,678 13,678 13,678 - 2125541002 4875 - Donations 10,619 8,075 10,619 10,619 10,619 - 2125541001 4880 - Donations-in Kind 29,760 29,760 32,000 32,000 32,000 - 2125541002 4880 - Donations-in Kind 14,880 14,880 16,000 16,000 16,000 - 2125541003 4880 - Donations-in Kind 247 - 480 480 480 - 2100000000 4899 - Miscellaneous Other 66 - - - - 2125541000 5940 - Transfers from Other Funds 190,008 218,212 146,068 146,068 77,688 (68,380) 2125541000 5948 - Transfer In-Matching Funds (32,515) (18,508) - - - - 2125541001 5948 - Transfer In-Matching Funds 18,359 13,314 10,820 10,820 (41,058) (51,878) 2125541002 5948 - Transfer In-Matching Funds 12,870 5,036 5,601 5,601 (45,483) (51,084) 2125541003 5948 - Transfer In-Matching Funds 1,286 158 150 150 593 443 21 Senior Nutrition Total 402,608 446,712 355,655 470,303 299,404 (56,251) 23-Climate Change Program 2340770555 4450 - Program Income 1,959,500 1,610,982 1,500,000 1,500,000 1,800,000 300,000 23 Climate Change Program Total 1,959,500 1,610,982 1,500,000 1,500,000 1,800,000 300,000 24-Public Benefit Program 2400000000 4435 - Interest Income 15,862 16,070 10,000 21,290 15,000 5,000 2440739080 4727 - AB1890 Pub Ben Progs 972,969 1,007,146 1,054,810 1,054,810 1,054,810 - 24 Public Benefit Program Total 988,884 1,023,216 1,064,810 1,076,100 1,069,810 5,000 26-Supplemental Law Enforcement 2620310000 4435 - Interest Income 4,341 6,750 3,000 3,840 3,000 - 2620310000 4540 - CA State Grants 116,348 148,746 37,300 140,000 110,000 72,700 26 Supplemental Law Enforcement Total 120,689 155,496 40,300 143,840 113,000 72,700 27-AQMD 2755523000 4435 - Interest Income 2,251 2,636 1,000 3,840 2,500 1,500 2755523000 4595 - AQMD Fees (2766)63,754 64,793 64,100 64,100 65,800 1,700 2755523000 4754 - Metrolink Pass Sales 3,744 2,037 6,500 1,500 1,500 (5,000) 27 AQMD Total 69,750 69,466 71,600 69,440 69,800 (1,800) 28-Grants and Seizures 1030900001 4599 - Grants/Other-Mea H-Homeless - - 74,000 - - (74,000) 2800000000 4899 - Miscellaneous Revenues (Grant & Seizure) - 9 - - - 2810130001 4144 - Franchise/1% Cable (PEG-Public 96,735 4,512 - 63,176 - - 2810130001 4435 - Interest Income (PEG-Public Access) 4,308 4,511 - 1,984 - - 2820310041 4435 - Interest Income (Asset Seiz/Fed Justice) 7,510 9,203 - 4,000 4,000 4,000 2820310041 4560 - Federal Grants (Asset Seiz/Fed Justice) 377,434 124,607 - 410,745 100,000 100,000 2820310042 4435 - Interest Income (Asset Seiz/County) 648 485 - - - - 2820310042 4599 - Grants/Other (Asset Seiz/County)13,296 24,312 - - - - 2820310047 4435 - Interest Income (Asset Seiz/Treasury) 653 767 - 761 750 750 2820310050 4540 - CA State Grants (911 Equip./Servcs.) - - 10,720 - 10,000 (720) 2820310050 4625 - Reimb/Police (911 Equip/Servcs)1,064 1,468 - 1,467 1,450 1,450 2820310052 4416 - P.D. Phone Commissions (Inmate Welfare) 511 362 - 573 - - 2820310052 4435 - Interest Income (Inmate Welfare)35 18 - 577 - - 2820310047 4560 - Federal Grants (Asset Seizure- Treasury) - - - 117,803 - - 2820310069 4560 - Federal Grants (Org Crime Drug Enf Task Force) 4,860 - - - - - 2820310085 4560 - Federal Grants (Closed-2016 JAG Grant) 16,834 - - - - - 2820310086 4560 - Federal Grants (STEP Grant 16-17)21,674 - - - - - 8 Fund ORGANIZATION KEY OBJECT ACTUAL FY 2017-18 ACTUAL FY 2018-19 REVISED BUDGET FY 2019-20 YEAR END ESTIMATE FY 2019-20 PROPOSED FY 2020-21 VARIANCE STATEMENT OF REVENUES BY FUND 2820310087 4620- Reimb/State of California (BSCC/ESGV) - 11,505 - 67,473 - - 2820310089 4560 - Federal Grants (STEP Grant 17-18)43,354 35,374 - - - - 2820310090 4540 - CA State Grants (STEP Grant 18- 19) - 43,598 - - - - 2820310090 4560 - Federal Grants (STEP Grant 18-19)- - 47,430 70,000 - (47,430) 2820310091 4560 - Federal Grants (JAG Grant 2017)- - 2,800 14,925 14,925 12,125 2820310092 4560 - Federal Grants (JAG Grant 2018)- - 12,784 - 12,784 - 2820310094 4560 - Federal Grants (STEP 19-20)- - 75,000 28,948 46,052 (28,948) 2820320031 4540 - CA State Grants ('17 Homeland Security) - - 93,124 - 93,124 2825410101 4580 - L.A. County Grants (Pool Rehab/Grant #2405) - 272,833 - - - - 2825420001 4580 - L.A. County Grants (Pinr., Mem., Vet&Glad Prk Improve) - 13,301 - - - - 2825420002 4580 - L.A. County Grants (Restroom Fac. Reno.) - 2,070 - - - - 2825420003 4599 - Grants/Other (Regnl Prk&Open Spce/Prk Alloc) - - 141,131 - - (141,131) 2825420004 4599 - Grants/Other (Regnl Prk&Open Spce/Maint Alloc) - - 34,028 - - (34,028) 2825420074 4435 - Interest Income (AQMD Tree Plant)38 12 - - - - 2825541060 4435 - Interest Income (Canyon City Found. Grant) 51 53 - - - - 2830511051 4435 - Interest Income (Pub. Lib. Fund Gnt.) 2,753 2,834 - - - - 2830511051 4599 - Grants/Other (Pub. Lib. Fund Gnt.)- 637 - - - - 2830511051 4736 - Fees/Reprographics/Library (Pub Lib. Fund Gnt.) 10,603 9,045 - 7,000 5,000 5,000 2830511056 4435 - Interest Income (Restricted Donate.) 767 794 - - - - 2830511058 4540 - CA State Grants (Lib. Svcs.&Tech. Act Gnt.) 15,390 110 - - - - 2830511061 4599 - Grants/Other (Cany. City Found.- 2017-18) 23,200 31,548 80,000 40,000 40,000 (40,000) 2830511072 4435 - Interest Income (Broadband Gnt)8 12 - - - - 2830511073 4435 - Interest Income (Family Place Gnt)23 21 - - - - 2830511079 4599 - Grants/Other (E-Rate Grant)- 14,000 - - - - 2830511082 4540 - CA State Grants (CA. St. Lib. Init.-- 7,501 - - - - 2830511083 4540 - CA State Grants (Veteran Connect)- 7,142 4,100 4,100 (4,100) 2830511157 4599 - Grants/Other (Closed-Mental Health 5,000 - - - - - 2830511159 4540 - CA State Grants (Cal Library - - 5,000 - - (5,000) 2830511160 4540 - CA State Grants (Fit Together)11,515 - - 2830513001 4540 - CA State Grants (Cal Recycle Grant)1,841 932 - 2,500 - 2830513056 4699 - Reimbursements/Other (Closed-7,500 - - - - - 2830513157 4599 - Grants/Other (Mental Health Mini Grant) - 3,772 - - - - 2830513158 4599 - Grants/Other (Lunch at the Lib.)- 2,094 - - - - 2830513159 4540 - CA State Grants (Dia De Los Ninos - 498 - - - - 2830515055 4540 - CA State Grants (Family Library - 19,843 25,000 - - (25,000) 2830515055 4599 - Grants/Other (Family Library - - 25,000 25,000 - 2830515081 4580 - L.A. County Grants (LA Cnty Homeless Grant) 23,126 26,768 - - - - 2830515085 4540 - CA State Grants (CA. Lib. Lit. Svcs.)18,985 16,046 18,000 - - (18,000) 2830515085 4599 - Grants/Other (CA. Lib. Lit. Svcs.)- - 18,795 18,000 18,000 (795) 2830515086 4540 - CA State Grants (Closed-Workforce Invest.) 5,564 - - - - - 2830515088 4599 - Grants/Other (Closed-Adult Lit/Dollar Gen.) 1,000 - - - - - 2830515089 4540 - CA State Grants (Closed-ELC- Citizenship) 1,545 - - - - - 2830515091 4599 - Grants/Other (Closed-Grass Roots ESL) 2,000 - - - - - 2830515158 4599 - Grants/Other (Kaiser Fnd. Grant)936 - - - - - 2830515159 4560 - Federal Grants (Inst of Museum&Lib.) 17,167 6,333 - - - - 2835611000 4705 - Fees/General Plan (Gen Plan Surchg.) 43,332 20,385 - - - - 2835611001 4560 - Federal Grants (Pre-Disaster Miti. Grant) - 42,792 - - - 2835611002 4899 - Miscellaneous Revenues (art in Public Places) - 179,571 - - - 2835611032 4580 - L.A. County Grants (Metro TOD Planning Grant) 40 - - - - - 2835611032 4590 - Mountain Cove CFD (Metro TOD Planning Grant) 84,021 - - - - - 2840750062 4435 - Interest Income (Oil Block Grant)160 115 - - - - 2840750062 4546 - CA Waste Mgmt Grants (Oil Block Grant) 14,388 14,141 - - - - 9 Fund ORGANIZATION KEY OBJECT ACTUAL FY 2017-18 ACTUAL FY 2018-19 REVISED BUDGET FY 2019-20 YEAR END ESTIMATE FY 2019-20 PROPOSED FY 2020-21 VARIANCE STATEMENT OF REVENUES BY FUND 2840750064 4540 - CA State Grants (Bev. Container Recy.) 15,495 12,581 - - - - 2855661000 4560 - Federal Grants (Closed-Safe Rts to School) 12,045 - - - - - 2855661503 4599 - Grants/Other (Closed-Fthl Trans Bus Stop Enhce) 35,000 - - - - - 2855662020 4581 - TDA Grants (MTA-Trans Devel Act)16,889 16,044 - - - - 2880000120 5940 - Transfers from Other Funds (City 80,000 - - - - - 2880000410 4580 - L.A. County Grants (Closed-CIP-Rec 169,648 - - - - - 2880000501 4560 - Federal Grants (Closed-Intermodal 4,567 - - - - - 2880000661 4560 - Federal Grants (Traffic Mgmt. Sys.)873 985 - - - - 2880651006 4582 - MTA Grants (MSRC Grant- - 2,423 - - - 2880000662 4581 - TDA Grants (MTA-Trans Devel Act)67,826 - - - - - 2880410151 4890 - Prior Year Rev/Recvd Curr Yr 25,000 - - - - - 2880611002 4899 - Miscellaneous Other (Intermodal 50,000 - - - - - 2880651006 4582 - MTA Grants (MSRC Grant- - 24,441 - - - 2880661003 4560 - Federal Grants (SAFETEA-LU Azusa 105,644 131,228 - - - - 2880661005 4699 - Reimbursements/Other (Ftl/Dltn - 88,463 - - - 28 Grants and Seizures Total 1,452,008 1,232,083 728,427 879,032 346,085 (345,827) 29-Fire Safety 2920331000 4748 - Fire Safety Fee 48,665 332,445 100,000 363,315 100,000 - 2920331000 5940 - Transfers from Other Funds 4,905,540 4,901,890 5,696,345 5,504,226 5,874,032 177,687 29 Fire Safety Total 4,954,205 5,234,335 5,796,345 5,867,541 5,974,032 177,687 31-Consumer Services 3140702920 4412 - Rent/Building 86,098 84,564 100,302 100,302 100,302 - 3140711000 4698 - Consumer Services Interfund 6,219,868 5,902,888 7,334,773 7,301,146 7,464,564 129,791 3100000000 4699 - Reimbursements/Other 5,863 - - - - - 3140711000 4699 - Reimbursements/Other 134,655 7,757 10,000 10,000 10,000 - 3140711000 4870 - Recovered Acct Rec Write-offs - - 500 500 500 - 3140711000 4899 - Miscellaneous Other 1,687 81,603 - - - - 3100000000 5940 - Transfers from Other Funds 132,504 132,500 132,335 132,335 157,335 25,000 31 Consumer Services Total 6,580,675 6,209,312 7,577,910 7,544,283 7,732,701 154,791 32-Water 3240721000 4314 - Fines/Drought Citations 11,494 7,169 10,000 10,000 5,000 (5,000) 3240721000 4435 - Interest Income 535,060 523,113 225,000 567,325 500,000 275,000 3240721000 4499 - Rents/Other 83,128 96,311 89,448 89,448 89,448 - 3240721000 4699 - Reimbursements/Other 9,168 51,117 35,000 35,000 35,000 - 3240721790 4699 - Reimbursements/Other 152,162 29,927 25,000 25,000 25,000 - 3240722700 4699 - Reimbursements/Other 800 - - - - - 3240721000 4758 - Fees/Bid Specifications 700 490 500 500 500 - 3240721000 4798 - Fees/Other 145,974 326,463 200,000 200,000 200,000 - 3240721000 4841 - Lease/Water Rights 1,615,452 575,590 1,755,600 1,894,464 1,895,000 139,400 3240721000 4846 - Lease-Other 12,000 12,000 12,000 12,000 12,000 - 3240721790 4870 - Recovered Acct Rec Write-offs 10,698 8,530 10,000 10,000 10,000 - 3240721791 4891 - Gain/Loss/Retired Assets 3,430 - - - - - 3240721000 4899 - Miscellaneous Other 2,647 579 - - - - 3240721000 5240 - Water/Residential 10,664,144 11,354,920 12,641,445 12,641,445 13,526,346 884,901 3240721000 5242 - Water/Commercial 4,307,632 4,518,115 4,871,525 4,871,525 5,212,532 341,007 3240721000 5243 - Water/Industrial 2,752,305 2,925,796 3,317,757 3,317,757 3,550,000 232,243 3240721000 5244 - Water/Fire Service 538,124 564,992 651,627 651,627 697,241 45,614 3240721000 5245 - Water/Other Public Ent 818,786 814,628 1,382,562 1,382,562 1,479,341 96,779 3240721000 5247 - Water Sys Development Fee 102,395 103,104 200,000 200,000 200,000 - 3240721000 5248 - Water/Interdepartmental 355,701 360,424 250,000 250,000 267,500 17,500 3240721000 5251 - Water Services/Misc 445,129 499,438 450,000 450,000 495,000 45,000 32 Water Total 22,566,930 22,772,707 26,127,464 26,608,653 28,199,908 2,072,444 33-Electric 3340730000 4435 - Interest Income 16,740 10,948 32,000 5,455 5,000 (27,000) 3340734190 4435 - Interest Income 231,259 262,648 150,000 377,250 300,000 150,000 3340734190 4436 - Gain/Loss/Investment Sales 137,158 187,751 - - - - 3340734190 4440 - Interest/Rate Stabilization 48,483 4,422 95,000 4,500 4,000 (91,000) 3340734540 4650 - Reimb/Other Utilities - - 5,000 5,000 5,000 - 3340734510 4699 - Reimbursements/Other 363,697 507,054 - - - - 3340734510 4798 - Fees/Other 36,211 32,676 - - - - 3300000000 4805 - Sale/Scrap Metal 7,579 3,614 - - - - 3340734400 4811 - Sale/Electricity 10,596,040 12,627,721 12,214,333 12,214,333 14,313,332 2,098,999 3340734420 4811 - Sale/Electricity 19,544,671 21,427,891 23,185,791 23,185,791 21,298,557 (1,887,234) 3340734450 4811 - Sale/Electricity 1,359,101 1,480,923 1,610,769 1,610,769 1,399,004 (211,765) 3340734470 4811 - Sale/Electricity 2,745,550 3,287,395 3,088,911 3,088,911 2,919,033 (169,878) 3340799040 4870 - Recovered Acct Rec Write-offs 15,250 13,238 15,000 15,000 15,000 - 3300000000 4891 - Gain/Loss/Retired Assets 4,943 - - - - - 3340734210 4899 - Miscellaneous Other - 214,692 20,000 20,000 20,000 - 33 Electric Total 35,106,680 40,060,972 40,416,804 40,527,009 40,278,926 (137,878) 34-Sewer 10 Fund ORGANIZATION KEY OBJECT ACTUAL FY 2017-18 ACTUAL FY 2018-19 REVISED BUDGET FY 2019-20 YEAR END ESTIMATE FY 2019-20 PROPOSED FY 2020-21 VARIANCE STATEMENT OF REVENUES BY FUND 3455665000 4435 - Interest Income 77,196 98,124 55,000 106,460 85,000 30,000 3455665000 4716 - Fees/Sewer 2,976,113 3,131,966 3,013,265 2,800,000 3,163,928 150,663 3455665000 4870 - Recovered Acct Rec Write-offs 2,879 1,890 - - - - 3400000000 4899 - Miscellaneous Other 524 - - - - - 34 Sewer Total 6,780,093 3,231,981 3,068,265 2,906,460 3,248,928 180,663 36-Refuse 3640750000 4158 - Franchise/Trash 704,965 714,750 740,085 735,956 749,859 9,774 3640750000 4722 - Charges/Refuse & Dump 3,723,382 3,777,729 4,569,332 3,625,736 4,059,532 (509,800) 3640750000 4851 - Chg/Uncollect Refuse Fee 159,313 161,668 157,335 157,335 157,335 - 3640750000 4870 - Recovered Acct Rec Write-offs 2,940 1,817 25,000 25,000 25,000 - 36 Refuse Total 4,590,599 4,655,965 5,491,752 4,544,027 4,991,726 (500,026) 37-Rosedale-Monrovia Nursery 3700000000 4435 - Interest Income 3,830 4,661 2,500 4,765 3,500 1,000 3700000000 4699 - Reimbursements/Other 1,183 - - - - - 3700000143 4744 - Community Maintenance Fee 506,818 532,932 544,302 540,000 550,800 6,498 3700000147 4744 - Community Maintenance Fee 138,225 153,143 170,096 150,000 153,000 (17,096) 37 Rosedale-Monrovia Nursery Total 650,056 690,735 716,898 694,765 707,300 (9,598) 38-PCA Stabilization 3840775550 5940 - Transfers from Other Funds 655,829 - 1,922,787 1,922,787 - (1,922,787) 38 PCA Stabilization Total 655,829 - 1,922,787 1,922,787 - (1,922,787) 39-AB939 Fee 3940750065 4450 - Program Income 203,690 188,199 225,193 194,527 223,285 (1,908) 39 AB939 Fee Total 203,690 188,199 225,193 194,527 223,285 (1,908) 41-Employee Benefit Fund 4190000000 5940 - Transfers from Other Funds 1,077,504 666,080 952,800 1,041,520 1,062,475 109,675 41 Employee Benefit Fund Total 1,077,504 666,080 952,800 1,041,520 1,062,475 109,675 42-Self Insurance 4250923000 4435 - Interest Income 4,937 5,614 3,000 3,000 3,000 - 4200000000 4699 - Reimbursements/Other 85,110 - - - - - 4250923000 4774 - Insurance/Interfund 3,553,826 1,846,581 2,160,135 2,160,135 2,199,699 39,564 4250923000 4777 - Unemployment/Interfund 25,011 24,920 20,000 26,697 30,850 10,850 4250923000 4779 - Worker's Comp/Interfund 990,082 1,011,095 1,081,960 1,081,984 1,042,370 (39,590) 42 Self Insurance Total 4,658,966 2,888,210 3,265,095 3,271,815 3,275,919 10,824 45-General Fixed Asset Group 4500000000 4891 - Gain/Loss/Retired Assets - 40 - - - - 45 General Fixed Asset Group - 40 - - - - 46-Equipment Replacement 4645960000 4435 - Interest Income 317 111 - - - - 4600000000 4891 - Gain/Loss/Retired Assets (8,927) - - - - - 46 Equipment Replacement Total (8,610) 111 - - - - 48-IT Services 4849930000 4762 - MIS/Interfund 1,612,736 1,817,683 1,919,470 1,705,976 1,915,531 (3,939) 4849930000 4801 - Sale/Maps & Publications 4,168 5,302 4,000 3,000 3,000 (1,000) 48 IT Services Total 1,616,904 1,822,985 1,923,470 1,708,976 1,918,531 (4,939) 49-Public Works Endowment Fund 4955661069 4435 - Interest Income 2,790 1,832 - 1,675 1,000 1,000 49 Public Works Endowment Fund Total 2,790 1,832 - 1,675 1,000 1,000 63-Mountain Cove Debt Service 6360000011 4030 - Prop Tax/Special Assessment 596,436 626,721 665,020 668,126 690,106 25,086 6370000011 4030 - Prop Tax/Special Assessment - 41,750 - - - - 6320000011 4435 - Interest Income 3,048 6,728 - 2,215 - - 6360000011 4435 - Interest Income 25 36 - - - - 6330000011 4435 - Interest Income 35 45 - 1,035 - - 6350000011 4435 - Interest Income 43 111 - 30 - - 6370000011 4435 - Interest Income - 5 - - - - 6350000011 5940 - Transfers from Other Funds 373,556 363,556 - - - - 6370000011 5940 - Transfers from Other Funds 1,750 7,200 - - - - 6360000011 5940 - Transfers from Other Funds 1,214 4,015 - - - - 6330000011 5940 - Transfers from Other Funds 240,000 260,000 - - - - 63 Mountain Cove Debt Service Total 1,216,107 1,310,167 665,020 671,406 690,106 25,086 65-CFD Rosedale IA1 Debt Service 6500000000 4030 - Prop Tax/Special Assessment 2,789,406 4,431,310 2,612,600 2,612,600 2,249,365 (363,235) 6500000000 4435 - Interest Income 440 3,115 - 50 50 50 6500000006 4435 - Interest Income 274 532 - - - - 6500000002 4435 - Interest Income - 215,000 - - - - 11 Fund ORGANIZATION KEY OBJECT ACTUAL FY 2017-18 ACTUAL FY 2018-19 REVISED BUDGET FY 2019-20 YEAR END ESTIMATE FY 2019-20 PROPOSED FY 2020-21 VARIANCE STATEMENT OF REVENUES BY FUND 6500000014 4435 - Interest Income 73 50 - - - - 6500000005 4435 - Interest Income 29,140 60,722 - 7,775 7,500 7,500 6500000013 4435 - Interest Income 3,028 6,543 - 860 850 850 6500000000 5940 - Transfers from Other Funds 16,258 - - - - - 6500000002 5940 - Transfers from Other Funds 1,109,999 1,125,000 - - - - 6500000006 5940 - Transfers from Other Funds 13,000 220,150 - - - - 6500000013 5940 - Transfers from Other Funds 234 1,495 - - - - 6500000014 5940 - Transfers from Other Funds 12,353 - - - - - 6500000001 5940 - Transfers from Other Funds 1,760,107 1,700,634 - - - - 65 CFD Rosedale IA1 Debt Service Total 5,734,314 7,764,552 2,612,600 2,621,285 2,257,765 (354,835) 66-CFD Rosedale IA2 Debt Service 6600000000 4030 - Prop Tax/Special Assessment - - - - 1,011,434 1,011,434 66 CFD Rosedale IA2 Debt Service Total - - - - 1,011,434 1,011,434 68-SPECIAL TAXES CFD-PUBLIC SAFETY SERVICES 6820000000 4744 - Community Maintenance Fee - 5,295 - 5,360 5,500 5,500 68 SPECIAL TAXES CFD Total - 5,295 - 5,360 5,500 5,500 71-APFA Debt Service Fund 7150000000 4435 - Interest Income 5,258 10,143 - 5,305 - - 7150000000 5940 - Transfers from Other Funds 357,399 361,962 363,696 363,696 868,215 504,519 71 APFA Debt Service Fund Total 362,657 372,105 363,696 369,001 868,215 504,519 87-Successor Agency 8710125000 4435 - Interest Income 1,128 582 - - - - 8710165622 4435 - Interest Income 890 - - - - - 8710165628 4435 - Interest Income 363 490 - 2,210 1,200 1,200 8710165630 4435 - Interest Income 123 262 - - 265 265 8710165632 4435 - Interest Income 133 283 - - 265 265 8710165634 4435 - Interest Income 1,955 47 - - 50 50 8710165636 4435 - Interest Income 2,189 147 - - 145 145 8710125000 4891- Gain/Loss/Retired Asset (1,450,000) - - - - - 8710165622 4899 - Miscellaneous Other 197 - - - - - 87 Successor Agency Total (1,443,021) 1,810 - 2,210 1,925 1,925 88-Successor Agency - ROPS 8800000000 5945 - ROPS-CONTRIBUTION IN 4,895,310 5,971,272 4,468,306 4,468,306 4,500,000 31,694 88 Successor Agency - ROPS Total 4,895,310 5,971,272 4,468,306 4,468,306 4,500,000 31,694 TOTAL- Non General Fund 111,184,125$ 116,596,651$ 115,970,227$ 117,425,963$ 118,646,837$ 2,688,125$ GRAND TOTAL- All Funds 153,462,011$ 162,465,139$ 160,591,047$ 160,822,320$ 164,984,561$ 4,405,030$ 12 Public Safety 58.8% General Government 20.8% Culture & Recreation 6.5% Community Development 7.0% Facilities & Infrastructure 6.9% FISCAL YEAR 2020-21 PROPOSED BUDGET EXPENDITURES GENERAL FUND – BY FUNCTION 13 FISCAL YEAR FISCAL YEAR FISCAL YEAR FISCAL YEAR VARIANCE BUDGET ACTIVITY 2019-20 2020-21 2020-21 2020-21 REVISED BUDGET PROPOSED PERSONNEL BUDGET PROPOSED OPERATIONS BUDGET PROPOSED TOTAL BUDGET INCREASE/ (DECREASE) 2019-20 to 2020-21 % CHANGE ADMINISTRATION City Council 145,145 124,381 30,500 154,881 9,736 6.71% City Manager's Office 434,721 354,647 69,975 424,622 (10,099) -2.32% Neighborhood Services 187,092 167,077 23,320 190,397 3,305 1.77% City Clerk 663,330 538,807 81,890 620,697 (42,633) -6.43% City Treasurer 190,365 72,600 100,505 173,105 (17,260) -9.07% City Attorney 275,000 - 275,000 275,000 - 0.00% Capital & Infrastructure Replacement - - - - - 100.00% Subtotal-Administration 1,895,653 1,257,512 581,190 1,838,702 (56,951) -3.00% ECONOMIC & COMMUNITY DEVELOPMENT Building 1,025,246 681,651 235,850 917,501 (107,745) -10.51% Community Improvement 934,545 806,809 145,670 952,479 17,934 1.92% Planning 810,511 497,984 350,160 848,144 37,633 4.64% Economic Development 227,195 124,746 143,700 268,446 41,251 18.16% Promenade 225,368 - 317,700 317,700 92,333 40.97% Subtotal-Economic & Comm. Dev.3,222,865 2,111,190 1,193,081 3,304,270 81,407 2.53% FINANCE Citywide 2,056,656 299,000 2,988,644 3,287,644 1,230,988 59.85% Finance 1,315,885 1,092,382 158,175 1,250,557 (65,328) -4.96% Printing Services 8,600 - 8,600 8,600 - 0.00% Purchasing 240,735 251,065 19,090 270,155 29,421 12.22% Subtotal-Finance 3,621,876 1,642,447 3,174,509 4,816,956 1,195,081 33.00% HUMAN RESOURCES Personnel Services 482,395 270,337 270,435 540,772 58,377 12.10% Subtotal-Human Resources 482,395 270,337 270,435 540,772 58,377 12.10% PUBLIC SAFETY Emergency Services 9,190 - 9,190 9,190 - 0.00% Police Department 19,870,791 18,902,289 1,352,331 20,254,620 383,829 1.93% Police Department-IT 610,836 274,273 312,168 586,441 (24,395) -3.99% Police Contract Services 1,180,200 - 1,281,417 1,281,417 101,217 8.58% Subtotal-Public Safety 21,671,017 19,176,562 2,955,106 22,131,668 460,651 2.13% PUBLIC WORKS Engineering 183,100 - 187,750 187,750 4,650 2.54% Facilities Maintenance 715,440 146,295 579,110 725,405 9,965 1.39% Graffiti Abatement 123,025 117,927 15,300 133,227 10,202 8.29% Parks Operations 2,223,168 1,024,553 1,235,468 2,260,021 36,853 1.66% Subtotal-Public Works 3,244,733 1,288,775 2,017,628 3,306,403 61,670 1.90% COMMUNITY RESOURCES Recreation 1,860,321 1,039,294 409,710 1,449,004 (411,317) -22.11% Senior Programs 260,035 107,229 112,720 219,949 (40,086) -15.42% Library-General Services 1,370,105 1,250,313 134,100 1,384,413 14,308 1.04% Library-Youth Services 31,430 - 31,430 31,430 - 0.00% Subtotal-Community Resources 3,521,891 2,396,836 687,960 3,084,796 (437,096) -12.41% TOTAL GENERAL FUND OPERATIONS BUDGET 37,660,430 28,143,659 10,879,909 39,023,567 1,363,138 3.62% Capital Outlays 1,245,792 - 1,077,848 1,077,848 (167,944) -13.48% Capital Improvement Projects - - 30,000 30,000 30,000 100.00% Personnel Requests - (28,480) - (28,480) (28,480) 100.00% Debt Service 363,696 - 868,215 868,215 504,519 138.72% Water Fund Loan 665,332 - 665,446 665,446 114 0.02% Transfers Out (excluding APFA debt service)6,602,962 - 7,048,561 7,048,561 445,599 6.75% TOTAL GENERAL FUND BUDGET 46,538,212 28,115,179 20,569,979 48,685,157 2,146,945 4.61% EXPENDITURE SUMMARY GENERAL FUND 14 Utilities 56.2% Public Safety 18.9% General Government 10.5% Debt Service 3.2% Facilities & Infrastructure 5.4% Culture & Recreation 3.3%Community Development 2.5% FISCAL YEAR 2020-21 PROPOSED BUDGET EXPENDITURES ALL FUNDS – BY FUNCTION 15 FISCAL YEAR FISCAL YEAR FISCAL YEAR FISCAL YEAR FISCAL YEAR VARIANCE BUDGET ACTIVITY 2019-20 2020-21 2020-21 2020-21 2020-21 REVISED BUDGET PROPOSED PERSONNEL BUDGET PROPOSED OPERATIONS BUDGET CAPITAL OUTLAYS & IMPROVEMENTS PROPOSED TOTAL BUDGET INCREASE/ (DECREASE) 2019-20 to 2020-21 % CHANGE ADMINISTRATION City Council 145,145 124,381 30,500 - 154,881 9,736 6.71% City Manager's Office 434,721 354,647 69,975 - 424,622 (10,099) -2.32% Neighborhood Services 187,092 167,077 23,320 - 190,397 3,305 1.77% City Clerk 663,330 538,807 81,890 - 620,697 (42,633) -6.43% City Treasurer 190,365 72,600 100,505 - 173,105 (17,260) -9.07% City Attorney 275,000 - 275,000 - 275,000 - 0.00% Public Education Grant 83,800 - 20,000 - 20,000 (63,800) 100.00% Subtotal-Administration 1,979,453 1,257,512 601,190 - 1,858,702 (120,751) -6.10% ECONOMIC & COMMUNITY DEVELOPMENT Building 1,025,246 681,651 235,850 - 917,501 (107,745) -10.51% Community Development Block Grant 442,930 174,528 286,100 - 460,628 17,698 4.00% Community Improvement 934,545 806,809 145,670 - 952,479 17,934 1.92% Planning 810,511 497,984 350,160 - 848,144 37,633 4.64% Economic Development 227,195 124,746 143,700 - 268,446 41,251 18.16% Promenade 225,368 - 317,700 - 317,700 92,333 40.97% Subtotal-Economic & Comm. De 3,665,795 2,285,718 1,479,180 - 3,764,898 99,104 2.70% FINANCE APFA Debt Service 363,696 - 868,215 - 868,215 504,519 138.72% CFD Debt Service 3,277,620 - 3,950,905 - 3,950,905 673,285 20.54% CFD Maintenance 413,206 234,421 230,800 - 465,221 52,015 12.59% City-Wide 2,721,988 299,000 3,654,090 - 3,953,090 1,231,102 45.23% Employee Benefit 952,800 1,062,475 - - 1,062,475 109,675 11.51% Finance 1,315,885 1,092,382 158,175 - 1,250,557 (65,328) -4.96% Printing Services 8,600 - 8,600 - 8,600 - 0.00% Purchasing 240,735 251,065 19,090 - 270,155 29,420 12.22% Subtotal-Finance 9,294,530 2,939,343 8,889,875 - 11,829,218 2,534,688 27.27% HUMAN RESOURCES Personnel Services 482,395 270,337 270,435 - 540,772 58,377 12.10% Risk Management 3,726,345 270,072 4,094,775 - 4,364,847 638,502 17.13% Subtotal-Human Resources 4,208,740 540,409 4,365,210 - 4,905,619 696,879 16.56% INFORMATION TECHNOLOGY Information Technology 1,932,070 1,086,366 828,172 - 1,914,538 (17,532) -0.91% Subtotal-Information Technolog 1,932,070 1,086,366 828,172 - 1,914,538 (17,532) -0.91% PUBLIC SAFETY Asset Seizures 581,818 - 241,730 - 241,730 (340,088) -58.45% Emergency Services 9,190 - 9,190 - 9,190 - 0.00% Fire Safety 5,696,345 - 5,874,032 - 5,874,032 177,687 3.12% Police Contract Services 1,180,200 - 1,281,417 - 1,281,417 101,217 8.58% Police Department 19,870,791 18,902,289 1,352,331 - 20,254,620 383,829 1.93% Police Department-IT 610,836 274,273 312,168 - 586,441 (24,395) -3.99% Police Department-SLESF 99,330 - 56,300 - 56,300 (43,030) -43.32% Subtotal-Public Safety 28,048,510 19,176,562 9,127,168 - 28,303,730 255,220 0.91% PUBLIC WORKS Air Quality Management District (AQMD)70,510 11,750 59,520 - 71,270 760 1.08% Utility Mitigation 50,000 - - - (50,000) -100.00% Engineering 395,900 202,696 419,994 - 622,690 226,790 57.28% Facilities Maintenance 715,440 146,295 579,110 - 725,405 9,965 1.39% Graffiti Abatement 123,025 117,927 15,300 - 133,227 10,202 8.29% Roadway Maintenance 1,560,030 1,117,578 437,395 - 1,554,973 (5,057) -0.32% Sewer Maintenance 3,184,891 1,126,885 1,544,292 - 2,671,177 (513,714) -16.13% Parks Operations 2,282,168 1,024,553 1,294,468 - 2,319,021 36,853 1.61% Subtotal-Public Works 8,381,964 3,747,684 4,350,079 - 8,097,763 (284,201) -3.39% EXPENDITURE SUMMARY ALL FUNDS 16 FISCAL YEAR FISCAL YEAR FISCAL YEAR FISCAL YEAR FISCAL YEAR VARIANCE BUDGET ACTIVITY 2019-20 2020-21 2020-21 2020-21 2020-21 REVISED BUDGET PROPOSED PERSONNEL BUDGET PROPOSED OPERATIONS BUDGET CAPITAL OUTLAYS & IMPROVEMENTS PROPOSED TOTAL BUDGET INCREASE/ (DECREASE) 2019-20 to 2020-21 % CHANGE EXPENDITURE SUMMARY ALL FUNDS COMMUNITY RESOUCES Recreation 1,860,321 1,039,294 409,710 - 1,449,004 (411,317) -22.11% Senior Programs 260,035 107,229 112,720 - 219,949 (40,086) -15.42% Senior Nutrition 355,655 144,484 154,920 - 299,404 (56,251) -15.82% Library-General Services 1,370,105 1,250,313 134,100 - 1,384,413 14,308 1.04% Library-Youth Services 31,430 - 31,430 - 31,430 - 0.00% Proposition A 1,938,618 888,277 137,235 - 1,025,512 (913,106) -47.10% Proposition C 1,747,169 446,778 134,665 - 581,443 (1,165,726) -66.72% Subtotal-Community Resources 7,563,333 3,876,375 1,114,780 - 4,991,155 (2,572,178) -34.01% LIGHT AND WATER CA Climate Balancing Account 1,500,000 - 3,726,882 - 3,726,882 2,226,882 148.46% Consumer Services 7,834,446 4,378,687 2,809,255 - 7,187,942 (646,504) -8.25% Electric 50,142,752 4,914,359 35,290,540 2,099,842 42,304,741 (7,838,011) -15.63% Public Benefit Programs 1,384,625 203,094 1,169,600 - 1,372,694 (11,931) -0.86% Water 39,278,336 4,174,268 20,958,233 - 25,132,501 (14,145,835) -36.01% Recycling and Solid Waste 4,908,769 217,694 4,283,610 - 4,501,304 (407,465) -8.30% Subtotal-Light and Water 100,140,159 13,888,102 68,238,120 2,099,842 84,226,064 (20,415,398) -20.39% TOTAL CITY OPERATIONS BUDGET 165,214,553 48,798,071 98,993,774 2,099,842 149,891,688 (19,824,170) -12.00% CAPITAL OUTLAY 1,245,792 - - 1,512,785 1,512,785 266,993 100.00% CAPITAL IMPROVEMENT PROJECTS - - - 9,394,725 9,394,725 9,394,725 100.00% PERSONNEL REQUESTS - 195,550 - - 195,550 195,550 100.00% SUCCESSOR AGENCY 4,394,300 - 4,795,970 - 4,795,970 401,670 9.14% TOTAL TRANSFERS - - 10,671,360 - 10,671,360 10,671,360 #DIV/0! TOTAL CITY AND UTILITY BUDGET 170,854,645 48,993,621 114,461,104 13,007,352 176,462,077 5,607,433 3.28% 17 FY 19-20 FY 20-21 FY 19-20 FY 20-21 Adopted Proposed Adopted Proposed DEPARTMENT Allocation Allocation Salary Salary ADMINISTRATION City Manager 2.30 2.30 $222,735 $212,460 Neighborhood Services 1.00 1.00 88,195 90,245 City Clerk 2.00 2.00 173,230 183,550 Administration Total 5.30 5.30 $484,160 $486,255 ECONOMIC AND COMMUNITY DEV. Building 4.70 4.70 $394,410 $415,925 Community Improvement 6.44 6.44 468,985 486,705 Comm. Dev. Block Grant (CDBG)1.16 1.16 78,280 80,595 Economic Development 1.00 1.00 70,190 74,600 Planning 3.70 3.70 287,905 293,560 Economic and Comm. Dev. Total 17.00 17.00 $1,299,770 $1,351,385 FINANCE Accounting 7.95 8.30 $707,335 $672,890 Purchasing 2.00 2.00 139,405 149,200 CFD Park Operations Rosedale 1.70 1.70 115,020 123,530 Finance Total 11.65 12.00 $961,760 $945,620 HUMAN RESOURCES Personnel Services 2.00 2.00 $170,330 $171,560 Risk Management 2.00 2.00 170,330 171,560 Human Resources Total 4.00 4.00 $340,660 $343,120 INFORMATION TECHNOLOGY City Information Systems 2.45 2.45 $256,585 $261,930 Light and Water Information Systems 3.25 3.25 313,370 340,865 Sewer Information Systems 0.30 0.30 28,095 28,380 Administrative Services Total 6.00 6.00 $598,050 $631,175 LIBRARY General Services 8.00 9.00 $507,950 $569,355 Library Total 8.00 9.00 $507,950 $569,355 LIGHT AND WATER Consumer Services 30.20 31.20 $2,386,858 $2,449,400 Electric 25.00 25.00 2,669,255 2,775,180 Public Benefit 1.10 1.10 126,625 119,455 Solid Waste 1.00 1.00 129,305 131,520 Water 27.30 27.30 2,260,269 2,363,360 Light and Water Total 84.60 85.60 $7,572,312 $7,838,915 CITY OF AZUSA - PERSONNEL SUMMARY FULL-TIME PERSONNEL ALLOCATION 18 FY 19-20 FY 20-21 FY 19-20 FY 20-21 Adopted Proposed Adopted Proposed DEPARTMENT Allocation Allocation Salary Salary CITY OF AZUSA - PERSONNEL SUMMARY FULL-TIME PERSONNEL ALLOCATION PUBLIC SAFETY Police 87.00 87.00 $8,365,230 $8,449,085 Police-Information Technology 2.00 2.00 155,230 173,380 Public Safety Total 89.00 89.00 $8,520,460 $8,622,465 PUBLIC WORKS Engineering 1.50 1.50 $125,050 $126,305 Facilities Maintenance 1.24 1.24 82,790 86,265 Graffiti Removal 1.02 1.02 48,845 51,480 Parks Operations 7.55 7.55 $518,960 519,350 Roadway Maintenance 9.88 9.40 631,180 604,555 Sewer Maintenance 7.95 8.43 590,315 677,440 Public Works Total 29.14 29.14 $1,997,140 $2,065,395 COMMUNITY RESOURCES Recreation 5.85 5.85 417,546 428,385 Proposition A 7.83 7.08 461,090 440,010 Proposition C 4.23 3.63 276,440 250,695 Senior Activities 0.70 0.70 50,030 48,780 Senior Nutrition 0.70 0.70 52,755 48,875 Community Resources Total 19.31 17.96 $1,257,861 $1,216,745 TOTAL FULL-TIME PERSONNEL 274.00 275.00 $23,540,123 $24,070,430 19 FY 19-20 FY 20-21 FY 19-20 FY 20-21 Adopted Proposed Adopted Proposed DEPARTMENT Allocation Allocation Salary Salary ADMINISTRATION City Manager 988 988 $13,040 $14,375 City Council N/A N/A 24,000 24,000 City Treasurer N/A N/A 31,525 31,525 City Clerk 5,356 5,356 147,390 158,385 Administration Total 6,344 6,344 $215,955 $228,285 ECONOMIC AND COMMUNITY DEV. Planning 0 988 0 13,340 Comm Dev Block Grant (CDBG)2,413 2,413 $36,430 $38,170 Economic and Comm. Dev. Total 2,413 3,401 $36,430 $51,510 FINANCE Accounting/Finance 988 0 13,040 0 Purchasing 0 1,040 0 28,075 CFD Park Operations Rosedale 1,924 1,924 $28,285 $26,255 Finance Total 2,912 2,964 $41,325 $54,330 INFORMATION TECHNOLOGY City Information Systems 0 1,040 $0 $26,370 Information Technology Total 0 2,080 0 54,445 HUMAN RESOURCES Personnel Services 494 0 $6,420 $0 Risk Management 494 0 6,420 0 Human Resources Total 988 2,080 $12,840 $0 LIBRARY General Services 16,276 16,328 $274,690 $302,080 Library Total 16,276 16,328 $274,690 $302,080 LIGHT AND WATER Consumer Services 9,214 9,110 $187,030 $187,090 Light and Water Total 9,214 9,110 $187,030 $187,090 PUBLIC SAFETY Police 18,304 18,304 $357,600 $485,075 Safety Total 18,304 18,304 $357,600 $485,075 PUBLIC WORKS Graffiti Removal 624 624 $13,355 $15,550 Roadway Maintenance 832 832 17,540 20,515 Parks Operations 8,902 8,902 $136,010 $131,355 Public Works Total 10,358 10,358 $166,905 $167,420 CITY OF AZUSA - PERSONNEL SUMMARY PART-TIME PERSONNEL ALLOCATIONS 20 FY 19-20 FY 20-21 FY 19-20 FY 20-21 Adopted Proposed Adopted Proposed DEPARTMENT Allocation Allocation Salary Salary CITY OF AZUSA - PERSONNEL SUMMARY PART-TIME PERSONNEL ALLOCATIONS COMMUNITY RESOURCES Recreation 22,537 11,877 354,095 186,135 Aquatic Programs 14,820 3,561 244,240 77,735 Senior Programs 1,560 915 25,435 23,035 Senior Nutrition 4,399 2,059 56,325 28,910 Proposition A 6,953 4,222 133,085 104,320 Proposition C 2,991 1,165 56,455 28,970 Community Resources Total 53,261 23,800 $869,635 $449,105 TOTAL PART-TIME PERSONNEL HOURS 120,070 93,730 $2,162,410 $1,979,340 21 Department Division Request/Proposal Current Classification FTE Total Cost Fund Justification Administration City Manager's Office New Full-Time Position: Deputy City Manager Delete: Neighborhood Services Coordinator Delete: Senior Management Analyst (1.00) (31,150)$ General Fund Combining the Senior Management Analyst and Neighborhood Services Coordinator positions will continue to introduce efficiencies and Cost- Savings to City operations Administration Total Estimated Impact:(1.00) (31,150)$ Community Resources Senior Nutrition Reclassify Full-Time Positions: Senior Recreation Leader Classification: Site Manager - P/T Classification: Home Delivery Manager - P/T - 35,280$ Senior Nutrition - AAA Grant Senior Nutrition Reclassify Full-Time Positions: Senior Recreation Leader Classification: Custodian P/T Classification: Recreation Leader P/T - 38,065 Senior Nutrition - AAA Grant Recreation Reclassify Part-Time Positions: Senior Recreation Leader P/T (4 positions) Classification: Recreation Leader P/T (4 positions)- 1,400 General Fund To create advancement opportunities with greater responsibility for employees Recreation/ Senior Nutrition Reclassify Full-Time Position: Family Services Manager Classification: Recreation Supervisor - 2,820 45% General Fund and 55% Senior Nutrition To expand access to programs and services for families, seniors, and youth, especially those most vulnerable. This position would require expertise in specialized program development, grant writing and administration, and coordination of services with other agencies. Community Resources Total Estimated Impact:- 77,565$ Information Technology IT - Light & Water New Full-Time Position: GIS Analyst New: GIS Analyst 1.00 90,135$ Electric Fund To support ongoing GIS needs for AMI and related projects IT - Light & Water Reclassify Full-Time Position: GIS Coordinator Classification: Senior IT Analyst/GIS - 13,830 Electric Fund To support ongoing GIS needs for AMI and related projects Information Technology Total Estimated Impact:1.00 103,965$ Light & Water Water Reclassify and Adjust Salary Range: Water System Engineer Classification: Engineer Associate - 5,660$ W ater Fund Salary is low according to salary survey of similar water agencies Consumer Services Reclassify Full-Time Positions: Customer Service Representative III (3 FTE) & Field Service Representative (2 FTE) Delete: Meter Reader (5 FTE)- 4,635 Consumer Services Fund To support new work required to operate and maintain expanding AMI system Water Reclassify Full-Time Position: Water Distribution Worker I Delete: Meter Reader P/T Delete: Customer Service Representative P/T - 14,170 Water Fund To support new work required to operate and maintain expanding AMI system Consumer Services Reclassify Full-Time Position: Water Production Operator Lead Delete: Meter Reader - 20,705 Consumer Services Fund To supervise the increased regulatory and maintenance responsibilities with safe drinking water Light & Water Total Estimated Impact:- 45,170$ GRAND TOTAL ESTIMATED IMPACT:- $195,550 Creating a layer of leaders with greater responsibility to monitor and track the work of Rec Leaders while working with Rec Coordinators and Superintendent on major programs. Will be funded by increased grant funding and elimination of two positions. CITY OF AZUSA PROPOSED PERSONNEL CHANGES FOR FISCAL YEAR 2020-21 (Salaries and Benefits) 22 Fund Department FTE Total Cost GENERAL FUND Administration - City Manager (1.00) (31,150)$ Community Resources - 2,670 General Fund Total Estimated Impact:(1.00) (28,480)$ SENIOR NUTRITION (GRANT)Community Resources - 74,895$ Senior Nutrition (Grant) Total Estimated Impact:- 74,895$ CONSUMER SERVICES Light & Water - 25,340$ ELECTRIC Light & Water 1.00 103,965 WATER Light & Water - 19,830 Light & Water Total Estimated Impact:1.00 149,135$ GRAND TOTAL ESTIMATED IMPACT:- 195,550$ (Salaries and Benefits) CITY OF AZUSA PROPOSED PERSONNEL CHANGES SUMMARY BY FUND FOR FISCAL YEAR 2020-21 23 Orgkey Object Fund Amount Orgkey Object Fund Amount Description 1090000000 5940 General Fund 319,945 3700000000 5950 Rosedale CFD Fund 319,945 2 Fully Burdened Officer 1090000000 5940 General Fund 20,000 3140711920 5950 Consumer Services Fund 20,000 Concerts in the Park 1090000000 5940 General Fund 116,080 3140711920 5950 Consumer Services Fund 116,080 EOC Operations Officers 1090000000 5940 General Fund 764,855 3640750000 5950 Refuse Fund 764,855 Franchise Fees 1090000000 5940 General Fund 85,000 3455665000 5950 Sewer Fund 85,000 Interest Transfer 1090000000 5940 General Fund 16,800 3140711920 5950 Consumer Services Fund 16,800 PARS Admin Fees 1090000000 5940 General Fund 6,000 3455665000 5950 Sewer Fund 6,000 PARS Admin Fees 1090000000 5940 General Fund 97,320 3140711920 5950 Consumer Services Fund 97,320 PD Dispatcher 1090000000 5940 General Fund 88,790 3140711920 5950 Consumer Services Fund 88,790 Terrorism Liaison Officers 1090000000 5940 General Fund 33,307 3140711920 5950 Consumer Services Fund 33,307 25% Graffiti Abatement 1300000000 5940 Utility Mitigation Fund 500,000 3200000000 5950 Water Fund 500,000 Interest per Ord 04-c38 1300000000 5940 Utility Mitigation Fund 300,000 3300000000 5950 Electric Fund 300,000 Interest per Ord 04-c37 2125541000 5940 Senior Nutrition Fund 77,688 1090000000 5950 General Fund 77,688 City Contribution/Subsidy 2125541003 5948 Sr. Nutr IIIB Match 593 1090000000 5950 General Fund 593 City Contribution/Subsidy 2920331000 5940 Fire Services Fund 5,874,032 1090000000 5950 General Fund 5,874,032 Fire Services Contract 3100000000 5940 Consumer Services Fund 157,335 3640750000 5950 Refuse Fund 157,335 Billing Charges 4190000000 5940 Employee Benefit Fund 154,020 3140711920 5950 Consumer Services Fund 154,020 Liability-Retiree Health 4190000000 5940 Employee Benefit Fund 1,062,475 1090000000 5950 General Fund 1,062,475 Liability-Retiree Health 4190000000 5940 Employee Benefit Fund 1,327 3140711920 5950 Consumer Services Fund 1,327 Liability-Retiree Health Admin Fee 4190000000 5940 Employee Benefit Fund 9,173 1090000000 5950 General Fund 9,173 Liability-Retiree Health Admin Fee 4190000000 5940 Employee Benefit Fund 24,600 1090000000 5950 General Fund 24,600 Retiree Annuities 4190000000 5940 Employee Benefit Fund 9,620 3140711903 5950 Consumer Services Fund 9,620 Retiree Annuities 4190000000 5940 Employee Benefit Fund 7,495 3140711903 5950 Consumer Services Fund 7,495 Retiree Annuities 4190000000 5940 Employee Benefit Fund 9,245 3240722701 5950 Water Fund 9,245 Retiree Annuities 4190000000 5940 Employee Benefit Fund 8,145 3240723750 5950 Water Fund 8,145 Retiree Annuities 4190000000 5940 Employee Benefit Fund 9,245 3240723750 5950 Water Fund 9,245 Retiree Annuities 4190000000 5940 Employee Benefit Fund 7,360 3340735830 5950 Electric Fund 7,360 Retiree Annuities 4190000000 5940 Employee Benefit Fund 12,300 3340735880 5950 Electric Fund 12,300 Retiree Annuities 4190000000 5940 Employee Benefit Fund 12,150 3340735880 5950 Electric Fund 12,150 Retiree Annuities 4190000000 5940 Employee Benefit Fund 7,935 3340735880 5950 Electric Fund 7,935 Retiree Annuities 4190000000 5940 Employee Benefit Fund 10,310 3340735880 5950 Electric Fund 10,310 Retiree Annuities 7150000000 5940 APFA Fund-2003 COPs 868,215 1090000000 5951 General Fund 868,215 2003 COPS-Reimb TOTAL TRANSFERS IN:10,671,360 TOTAL TRANSFERS OUT:10,671,360 CITY OF AZUSA FISCAL YEAR 2020-21 PROPOSED TRANSFERS SCHEDULE TRANSFERS IN TRANSFERS OUT 24 Total Budget Request Amount CS Electric Water Gas Tax 100% General Fund (GF)IT IT Smart Board-W Wing Conference Room 11,025$ 11,025$ 11,025$ 100% General Fund (GF)IT Replacement Monitors 11,576 11,576 11,576 100% General Fund (GF)IT Vertulize City Hall-Create System for telecommute 20,000 20,000 20,000 50% GF, 50% L&W IT PC replacement ongoing, to provide reliable technology 60,638 30,319 30,319 30,319 60,638 General Fund or Capital Asset Replacement IT Phone System 661,500 661,500 661,500 Information Technology Total 764,739$ 734,420$ 30,319$ -$ -$ -$ 30,319$ 764,739$ 100% General Fund (GF) - Park Maint PW Hot Water Pressure 4000 PSI Mounted on towable trailer 15,986$ 15,986$ 15,986$ 100% Gas Tax - Road Maint PW Striping Machine 33,075 33,075 33,075 33,075 100% General Fund (GF) - Park Maint PW Hydraulic Tow Behind Dump Trailer w/ Electric Lift 15,435 15,435 15,435 Public Works Total 64,496$ 31,421$ -$ -$ -$ 33,075$ 33,075$ 64,496$ Water Water New maintenance truck with utility service body to replace total loss vehicle. 33,075$ 33,075$ 33,075$ 33,075$ Water Water New hydraulic dump trailer.7,718 7,718 7,718 7,718 Water Water New self propelled walk behind concrete saw.22,050 22,050 22,050 22,050 Water Water New water pickup truck#1 with contractor body designed for welding and pipework operations related to water system maintenance. 71,663 71,663 71,663 71,663 Water Water Maintenance truck #2 with utility service body.44,100 44,100 44,100 44,100 Water Water Air Conditioning/Heat Exchanger Unit for the Water Yard Office Building at 710 West Gladstone Street, Azusa. 27,563 27,563 27,563 27,563 Electric Electric 40 foot long insulating hydraulic telescoping articulating aerial electric service truck . 165,375 165,375 165,375 165,375 Light & Water Total 371,543$ -$ -$ 165,375$ 206,168$ -$ 371,543$ 371,543$ CAPITAL OUTLAY - SUMMARY Fiscal Year 2020-21 PROPOSED Fund Division Description General Fund Other Funding Sources Other Funding Total Grand Total INFORMATION TECHNOLOGY PUBLIC WORKS LIGHT & WATER 25 Total Budget Request Amount CS Electric Water Gas Tax CAPITAL OUTLAY - SUMMARY Fiscal Year 2020-21 PROPOSED Fund Division Description General Fund Other Funding Sources Other Funding Total Grand Total GF Equipment Replacement Fund Public Safety 4 New 2020 Ford Police Interceptor Utilities ($38,263 each). Equipment for 4 New 2020 Ford Police Interceptor Utilities ($16,864 each). Graphics for 4 New 2020 Ford Police Interceptor Utilities ($790 each). 223,665$ 223,665$ 223,665$ GF Equipment Replacement Fund Public Safety Daniel Defense: Custom SBR Rifles V7S, 5.56mm, Semi Auto with Accessories 13,728 13,728 13,728 GF Equipment Replacement Fund Public Safety Motorola Radio Console for dispatch position 4 22,050 22,050 22,050 General Fund Public Safety Digitize Old Police Records From Microfiche through BMI Imaging 13,781 13,781 13,781 General Fund Safety IT iLand Veeam Cloud Back Up Solution 5,660 5,660 5,660 General Fund Safety IT Two Factor Authentication for MDCs 7,337 7,337 7,337 General Fund Safety IT Motorola/Spillman CIBRS Interface 25,786 25,786 25,786 Public Safety Total 312,007$ 312,007$ -$ -$ -$ -$ -$ 312,007$ Capital Outlay Grand Total 1,512,784$ 1,077,848$ 30,319$ 165,375$ 206,168$ 33,075$ 434,936$ 1,512,784$ PUBLIC SAFETY 26 Five Year Capital Improvement Program (CIP) Budget Summary FY 2020-2021 Thru 2024-2025 FY 2020-21 FUNDING SOURCE L&W 1,023,370$ 71115A -$ -$ -$ -$ -$ -$ L&W 1,500,000 New 1,500,000 - 750,000 750,000 - - L&W 22,867,012 72118B/73018B 1,380,900 396,180 246,180 246,180 246,180 246,180 235,017 161,163 L&W 201,102 72119A/73019A - - - - - - L&W 88,000 72118A/ 73018A - - - - - - L&W 260,000 73920A 110,000 110,000 - - - - 110,000 L&W 5,329,554 72115A 2,100,000 100,000 500,000 500,000 500,000 500,000 100,000 L&W 3,000,000 New 3,000,000 - 3,000,000 - - - L&W 1,500,000 New 1,500,000 - - - - 1,500,000 L&W 1,813,375 72119B 1,600,000 1,600,000 - - - - 1,600,000 L&W 3,027,566 72116B - - - - - - - L&W 278,858 72117A - - - - - - - L&W 526,450 72120A - - - - - - - L&W 500,000 New 500,000 500,000 - - - - 500,000 L&W 300,000 New 300,000 - 300,000 - - - L&W 500,000 New 500,000 - - 500,000 - - L&W 500,000 New 500,000 - - - 500,000 - L&W 500,000 New 500,000 - - - - 500,000 L&W 100,000 New 100,000 50,000 50,000 - - - 50,000 L&W 650,000 72120B - - - - - - - L&W 6,215,960 72119D 6,000,000 - - 3,000,000 3,000,000 - - L&W 3,000,000 72120C 1,500,000 1,500,000 - - - - 1,500,000 L&W 218,188 72119G - - - - - - L&W 100,000 72120D - - - - - - - L&W 180,000 New 180,000 - - - 180,000 - L&W 2,200,000 New 2,200,000 - 200,000 - - 2,000,000 L&W 162,724 72120E - - - - - - - L&W 100,000 New 100,000 100,000 - - - - 100,000 L&W 256,484 72120F 180,000 60,000 60,000 60,000 - - 60,000 L&W 500,000 New 500,000 500,000 - - - - 500,000 L&W 275,000 New 275,000 - - - - 275,000 L&W 250,000 New 250,000 150,000 100,000 - - - 150,000 L&W 8,486,290 73017A 300,000 100,000 100,000 100,000 - - 100,000 L&W 206,755 73017B - - - - - - L&W 780,867 73019B - - - - - - L&W 1,150,000 73017C - - - - - - L&W 2,050,000 73919A 900,000 300,000 300,000 300,000 - - 300,000 L&W 300,000 73019C - ECD 270,000 62519A 90,000 30,000 30,000 30,000 - - 30,000 CR Senior Center Remodel 60,000 New 60,000 60,000 - - - - 60,000 CR Awning - Senior Center 25,000 New 25,000 25,000 - - - - 25,000 CR Senior Center - Building Doors 75,000 New 75,000 75,000 - - - - 75,000 CR Senior Center - Kitchen Plumbing Repipe 75,000 New 75,000 75,000 - - - - 75,000 PD 48,950 31020A - - - - - - - PD 22,870 31020B - - - - - - - PD 10,000 31020C - - - - - - - PD 51,090 New 51,090 51,090 - - - - 51,090 PW 701,356 66116B - - - - - - PW 1,204,447 66218A - - - - - - PW 1,628,539 66218B 1,575,000 1,575,000 - - - - 1,029,889 545,111 PW 8,823,243 66117C/66117I - - - - - - PW 519,500 66616A 470,000 - 470,000 - - - - PW 5,123,380 66618A 5,034,930 886,820 886,820 886,820 886,820 1,487,650 886,820 PW 1,451,162 66118G/H - - - - - - PW 115,000 New 115,000 115,000 - - - - 115,000 PW 820,000 New 820,000 820,000 - - - - 820,000 PW 268,539 New 268,539 268,539 - - - - 268,539 PW 101,620 66619B 26,620 26,620 - - - - 26,620 PW 160,000 73920B 160,000 - 160,000 - - - - PW 820,545 66619C 820,000 20,000 800,000 - - - 20,000 PW 830,000 66619D 830,000 40,000 790,000 - - - 40,000 PW 160,000 66620A - - - - - - - PW 650,000 66120A - - - - - - - PW 1,110,000 66113B 1,060,000 1,060,000 - - - - 1,060,000 PW 295,220 73920C - - - - - - PW 170,000 66120C - - - - - - PW 60,000 New 60,000 60,000 - - - - 60,000 Membrane Filter Replacements Records Security Barriers/Office Building Exterior Painting SCADA Installation at Pressure Reducting Stations Electric Line Replacements & Extensions Kirkwall Substation Facility Improvements Azusa Substation Facility Improvements Carpet Building Interior Painting Todd & 10th Street Electric Line Extension and Equipment Municipal Facilities LED Light Replacement Substation Security System Improvements Tenant Improvements for The Promenade Well Rehabilitation Program-Well 3 Triangle Flow Control Structure Well Rehabilitation Program-Well 4 Sierra Madre Reservoir Design & Build Tank Mixer For Mountain Cove Reservoir Fire Hydrants Deskins Dewatering Media South Reservior Design & Build W-265B Transmission under Big Dalton Wash Foothill & Citrus Mainline Replacement Gladstone Yard Security Improvements Gladstone Yard Asphalt Repaving Well Rehabilitation Program-Well 11 Motor Control Center Replacements Tank Mixer for 1023 Reservoir Alosta Avenue Street Improvements Foothill Blvd Pavement Rehabilitation Arrow Hwy Street Improvements Traffic Management System Facility Condition Assessment Repairs Vernon Ave Pavement Rehab Citywide Sidewalk Improvements Parking Lot Pavement Maint New Roof at City Library Azusa Avenue Pavement Rehabilitation Gladstone Street Pavement Rehabilitation Library HVAC Replacement Alley Pavement Rehabilitation New Drinking Fountains Industrial Roads Pavement Rehabilitation West Wing Flooring & Furniture City Hall Security & ADA Improvements Bus Stop Improvements Citywide Sidewalk Improvements Citywide Sidewalk Improvements Prop A Fund 15 FY 2019-20 Estimated Carryover to FY 2020-21 General (Equip Rplmnt) Fund 10 FY 2020-21 Budget Request FY 2021-22 Budget Request FY 2022-23 Budget Request FY 2023-24 Budget RequestDept Utility Mitigation Fund 13 Project Title Budget Appropriation This Fiscal Year through 5th Year UnfundedWater Fund 32 Electric Fund 33 Measure M Fund 4 Measure X (SB1) Fund 05 Public Benefits Fund 24 FY 2024-25 Budget Request TDA Funds Grant 28 Well Rehabilitation Program-Well 1 Well Rehabilitation Program-Well 7 Well Rehabilitation Program-Well 8 W-277 Cypress Transmission Replacement Project Water Main Replacements Reservoir Rehabilitation Program-North Reservoir TOTAL ESTIMATED PROJECT COSTS PROJECT #s Light & Water Lobby Remodel Advanced Metering Infrastructure (AMI) Outdoor LED Message Display Sign Building Energy Efficiency Improvements Water Main Replacements-Lower 715 Zone Building Security Improvements Water Asset Management Tool CS3 CIS Upgrade Lower Azusa Transmission Replacement 27 Five Year Capital Improvement Program (CIP) Budget Summary FY 2020-2021 Thru 2024-2025 FY 2020-21 FUNDING SOURCE Prop A Fund 15 FY 2019-20 Estimated Carryover to FY 2020-21 General (Equip Rplmnt) Fund 10 FY 2020-21 Budget Request FY 2021-22 Budget Request FY 2022-23 Budget Request FY 2023-24 Budget RequestDept Utility Mitigation Fund 13 Project Title Budget Appropriation This Fiscal Year through 5th Year UnfundedWater Fund 32 Electric Fund 33 Measure M Fund 4 Measure X (SB1) Fund 05 Public Benefits Fund 24 FY 2024-25 Budget Request TDA Funds Grant 28 TOTAL ESTIMATED PROJECT COSTS PROJECT #s PW Restroom Remodel (VPK)80,000 New 80,000 80,000 - - - - 80,000 PW ADA Restroom (GPK North)250,000 New 250,000 250,000 - - - - 250,000 PW ADA Restroom (GPK South)250,000 New 250,000 - 250,000 - - - PW ADA Restroom (NPK North)250,000 New 250,000 - - 250,000 - - PW ADA Restroom (NPK South)250,000 New 250,000 - - 250,000 - - PW New Playground Equipment (PPK) with Shade Cover 200,000 New 200,000 - 200,000 - - - PW New Playground Equipment (MPK) with Shade Cover 200,000 New 200,000 200,000 - - - - 200,000 PW New Playground Equipment (VPK) with Shade Cover 200,000 New 200,000 - 200,000 - - - PW Picnic Shelter at Edward's Park 20,000 New 20,000 20,000 - - - - 20,000 PW Fabric Shade Shelter to Existing Park System and Pool 385,000 New 385,000 - - - 385,000 - PW Wrought Iron Fencing to Pioneer Park 30,000 42020A - - - - - - PW Parking Lot Resurfacing - NRC 123,000 New 123,000 123,000 - - - - 123,000 PW NRC/MPK Security Measures 20,000 New 20,000 20,000 - - - - 20,000 PW MPK Lobby & Meeting Rooms Remodel 6,545 New 6,545 6,545 - - - - 6,545 PW Dog Park 400,000 New 400,000 400,000 - - - - 400,000 PW NRC/MPK Roof Repair 20,000 New 20,000 20,000 - - - - 20,000 PW Woman's Club Roof & Repairs 70,000 New 70,000 70,000 - - - - 70,000 99,302,561$ 40,316,624$ -$ 11,843,794$ 9,393,000$ 6,873,000$ 5,698,000$ 6,508,830$ 30,000$ 1,029,889$ 860,000$ 1,060,000$ 20,000$ 410,000$ 928,650$ 4,795,017$ 261,163$ 2,449,075$ 28