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Home My WebLink AboutE-1 Staff Report - Budget Adoption FY 21-22SCHEDULED ITEM E-1 TO: HONORABLE MAYOR AND MEMBERS OF THE CITY COUNCIL VIA: SERGIO GONZALEZ, CITY MANAGER FROM: TALIKA M. JOHNSON, DIRECTOR OF ADMINISTRATIVE SERVICES DATE: JUNE 21, 2021 SUBJECT: ADOPTION OF FISCAL YEAR 2021/22 CITY, UTILITIES, PUBLIC FINANCING AUTHORITY, AND SUCCESSOR AGENCY OPERATING AND CAPITAL IMPROVEMENT PLAN BUDGETS AND GENERAL FUND RESERVE POLICY 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, 2021 and ends on June 30, 2022. An overview of the City’s Fiscal Year 2021/22 Preliminary Operating Budget and Capital Improvement Budget (CIP) Budget was provided to the City Council at a Budget Study Session on May 24, 2021. The recommended actions approve resolutions adopting the FY 2021/22 budgets for the: City, Utility, Azusa Public Financing Authority, and Successor Agency of the Former Redevelopment Agency of the City of Azusa, and also revises the General Fund Reserve Policy levels. RECOMMENDATIONS: Staff recommends the City Council take the following actions: 1) Adopt Resolution 2021-C28, A Resolution of the City Council of the City of Azusa adopting the budget and approving appropriations for the City of Azusa for the fiscal year commencing July 1, 2021 and ending June 30, 2022; and 2) Adopt Resolution 2021-UB08, A Resolution of the Utility Board of the City of Azusa adopting the budget and approving appropriations for Utilities for the fiscal year commencing July 1, 2021 and ending June 30, 2022; and APPROVED CITY COUNCIL 6/21/2021 FY 2021-22 Budget Adoption and Revised Reserve Policy June 21, 2021 Page 2 3) Adopt Resolution 2021-P1, A Resolution of the Azusa Public Financing Authority of the City of Azusa adopting the budget and approving appropriations for the Authority for the fiscal year commencing July 1, 2021 and ending June 30, 2022; and 4) Adopt Resolution 2021-R09, A Resolution of the Successor Agency for the Former Redevelopment Agency of the City of Azusa adopting the budget and approving appropriations for the Agency for the fiscal year commencing July 1, 2021 and ending June 30, 2022; and 5) Adopt Resolution No. 2021-C29, A Resolution of the City Council of the City of Azusa adopting a revised General Fund Reserve Policy. ANALYSIS: The City Council held a budget study session on May 24th to review the preliminary operating budget and Capital Improvement Program. At that time, an overview of the upcoming year and presented assumptions, charts, and changes from prior years included in the preliminary budget was presented. The City Council asked questions and made comments with regard to the proposed budget. In addition, City Council was provided an overview of the proposed projects provided for in the City’s Capital Improvement Project budget. Given Council’s comments and direction, changes made to proposed budgets since the budget study session include: • Adding $200,000 to the Downtown Improvements proposed Capital Improvement Project • Adding in all department’s personnel requests as presented • Adding in all department’s capital outlay requests as presented As a result of these changes, you will see revenue and expenditure amounts have changed slightly in some funds since the study session, but these changes are only a result of the above additions being partially chargeable to other funds for internal support services provided. However, the overall fiscal outlook remains the same. GENERAL FUND BUDGET HIGHLIGHTS The General Fund has healthy reserve balances mainly due to accumulation of one-time revenues over the last several years. However, in recent years the budget has not been balanced, meaning estimated revenues were lower than estimated expenditures. Therefore, the City has had to use reserves to bridge the budget gaps. Prudent decisions by the City Council and proactive measures taken by Azusa residents has put the City in a better financial position, where the annual budget is now balanced. Staff is proposing a balanced Fiscal Year 2021/22 budget of $52.0 million, resulting in a projected surplus of $178,304. Major highlights from the Proposed FY 2021/22 General Fund Budget include: • Proposed CIP and Capital Outlays of $1,933,240 for facility, equipment and infrastructure improvements FY 2021-22 Budget Adoption and Revised Reserve Policy June 21, 2021 Page 3 • Savings of nearly $2.0 million dollars from the issuance of Pension Obligation Bonds to pay off the City’s unfunded CalPERS pension liability • Impacts of recently negotiated labor contracts • Increased Fire Safety Services contract costs of $550,277 or 9.4% • Proposed personnel increases of 5.53 net FTEs or $624,957 (of which 3.0 FTEs or $402,930 is directly related to public safety) 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 General Fund Reserve Policy consists of four categories to mitigate risk in high liability exposure areas such as claims expenses, aging infrastructure, and for rising costs in retiree benefits. Each budget year, Staff recommends the City Council reaffirms or updates the reserve policy given current financial forecasts. The proposed FY 2021/22 budget forecasts ending reserve balances of $25.9 million, of which $15.4 million is designated in accordance with the current reserve policy. Actions taken by the Council, such as issuing Pension Obligation Bonds to pay-off the City’s unfunded pension liability, re-negotiating franchise revenue agreements, allowing residents to vote on additional revenue generating measures, and continuing to run city operations as efficient as possible, has resulted in the City being in better financial position. Still, further direction is needed to address the City’s growing $63.8 million other post-employment benefit (OPEB) liability, new layers of pension debt, aging infrastructure, and evolving community growth needs. Table 1 shows recommended changes to the Reserve Policy for the FY 2021/22 budget year: Table 1 – General Fund Internally Restricted Reserves and Funding Levels Reserve Category Purpose Current Reserve Level Recommended Reserve Level Budget Stabilization and Catastrophic Event Reserve To mitigate costs due to annual budget revenue shortfalls as a result of changes in economic environment and/or one-time expenditures and unforeseen emergencies or catastrophic events 20% of budget or $10.4 million 25% of budget or $13.0 million Capital Assets & Infrastructure Replacement Reserve To use for replacement of capital assets and infrastructure such as facilities, IT upgrades, and fleet operations $1.5 million $2.0 million Insurance Reserve To fund unanticipated liability and worker’s compensation claims up to City’s $250K SIR per claim $1.5 million $2.5 million Retiree Benefits To mitigate impacts on City’s future budgets due to rising retiree benefit costs (pension and medical) and reduce current $100+M long-term liabilities for these benefits $2.0 million $2.0 million Total Internally Restricted Reserves $15.4 million $19.5 million FY 2021-22 Budget Adoption and Revised Reserve Policy June 21, 2021 Page 4 A five-year summary of forecasted budget results and estimated reserve balances are shown in Table 2. If Council approves the recommended increases in internally restricted reserves, ending FY 2021/22 balances are estimated to remain higher than the total Reserves Target by $6.4 million. Table 2 - 5-Year Budget Forecast and Reserves Analysis REVISED FY 20-21 PROJECTED FY 20-21 CURRENT ESTIMATED FY 21-22 RECOMMENDED ESTIMATED FY 21-22 ESTIMATED FY 22-23 ESTIMATED FY 23-24 ESTIMATED FY 24-25 ESTIMATED FY 25-26 Total Revenues 49,446,381 50,651,349 52,207,116 52,207,116 54,044,120 55,748,737 57,504,314 59,316,476 Total Expenses 47,181,318 45,451,449 52,028,812 52,028,812 54,006,030 55,548,050 57,362,424 58,798,479 Operating Surplus or (Deficit)2,265,063$ 5,199,900$ 178,304$ 178,304$ 38,090$ 200,686$ 141,889$ 517,997$ Beginning Available Reserves Balance 20,554,932 20,554,932 25,754,832 25,754,832 25,933,136 25,971,227 26,171,912 26,313,801 Ending Available Reserves Balance 22,819,995 25,754,832 25,933,136 25,933,136 25,971,227 26,171,912 26,313,801 26,831,798 Reserves Target 14,436,264 14,090,290 15,405,762 19,507,203 20,001,508 20,387,013 20,840,606 21,199,620 Above/(Below) Reserves Target 8,383,731$ 11,664,542$ 10,527,374$ 6,425,933$ 5,969,718$ 5,784,901$ 5,473,197$ 5,632,179$ Staff will return to Council later this year with recommendations on how to utilize the undesignated reserves to address strategic goals such as continuing to reduce unfunded liabilities, such as establishing OPEB and Pension Trusts, and program unfunded facility updates and infrastructure Revenues and Transfers In Taxes provide nearly 73% of General Fund revenues and consist of four major categories: 1. Property Taxes – makes up 25.1% of the proposed revenues and expected to increase by $942K 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 Tax – comprise 12.6% of the proposed revenues and is expected to increase by $712K. The increase is due primarily to conservative forecasting during a COVID-19 pandemic year. Sales tax were estimated to drop significantly in FY 2020/21 by the tax consultants, and in addition, it was anticipated that business will be impacted severely by the shut down and would also take advantage of the sale tax payment deferral program. As the year progressed, the tax collection appears to be better than we had forecasted. 3. Utility User Taxes – are 6.2% of proposed revenues and is expected to decrease by $64K due to forecasted decreases in electric and water sales. 4. Other Taxes – makes up 28.9% of proposed revenues and includes sources such as transaction use tax (TUT), transient occupancy taxes (TOT) and utility and landfill franchise fees. Other Taxes are anticipated to increase by $824K. This category increased primarily due to the Transaction Use Tax (TUT) or Measure Z. Similarly to the Sale Tax, staff and the tax consultants estimated the transaction use tax (TUT) to drop significantly in FY 2020/21, and the TUT was directly correlated with use tax transactions and was also impacted by the pandemic and the shut down. Since the TUT was a brand new revenue source to the City and effective on July 1, 2020, it was very difficult to develop an accurate forecast without any historical data. The TUT increased by $840K or 20.3% higher than the estimated revenues. FY 2021-22 Budget Adoption and Revised Reserve Policy June 21, 2021 Page 5 The economy is anticipated to open up in the summer and business activities should pick up in FY 2021/22. The overall FY 2021/22 revenue projections for most revenue categories are reflecting an increase or pacing at similar levels from FY 2020/21 with the exception of a decrease in Cost Reimbursement and Miscellaneous Revenues. Cost Reimbursements decreased by $979K or 88.5% primarily related to the reimbursement made by the Successor Agency for the 2003 COP Bond. Since the 2003 COP bond is fully paid off, the City is not liable for any future payments, thus the Successor Agency would not have to reimburse the City for any bond payments in FY 2021/22. Miscellaneous revenues decreased by 62.8% or $575K; this is primarily due to a one-time payment of $613,134 in FY 2020/21 for the Corona Virus relief fund from the Cares Act. As a result of the above, FY 21/22 Revenues and Transfers In of $52.2 million are projected to be higher than the current FY 20/21 revised budget by $2.8 million or 5.6%. For more detail on the sources of General Fund revenues, see Table 3 below. Table 3 – General Fund Revenues Revenue Source Fiscal Year 20/21 Revised Budget Fiscal Year 20/21 Year-end Projections Fiscal Year 21/22 Adopted Budget $ Change % Change % of FY 21/22 Budget Property Tax 12,187,428$ 12,072,285$ 13,129,662$ 942,234$ 7.7%25.1% Sales Tax 5,848,710 6,617,091 6,560,692 711,982 12.2%12.6% Utility User Tax 3,323,341 3,328,055 3,259,463 (63,878) -1.9%6.2% Other Taxes 14,267,090 14,378,543 15,090,733 823,643 5.8%28.9% License & Permit 2,592,900 2,759,842 2,878,000 285,100 11.0%5.5% Fines & Penalties 764,680 922,400 1,119,500 354,820 46.4%2.1% Money & Property Use 2,475,630 2,435,455 2,513,400 37,770 1.5%4.8% Cost Reimbursements 1,105,426 920,976 126,746 (978,680) -88.5%0.2% Charges for Services 4,416,305 4,626,981 5,531,045 1,114,740 25.2%10.6% Miscellaneous 916,774 1,041,624 341,490 (575,284) -62.8%0.7% Subtotal Revenues 47,898,284$ 49,103,252$ 50,550,730$ 2,652,445$ 5.5%96.8% Transfers In 1,548,097 1,548,097 1,656,385 108,288 7.0%3.2% Total Revenues 49,446,381$ 50,651,349$ 52,207,116$ 2,760,733$ 5.6%100.0% Expenditures and Transfers Out The FY 2021/22 General Fund budget includes $52.0 million in proposed Expenditures, including Transfers Out and Supplemental Requests. Personnel costs, which include salaries, benefits, and debt payments of the Pension Obligation Bonds, represent 59.5% ($31.0 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 50.9% of the General Fund budget. Overall, expenditures are projected to increase by 9.9% or $4.6 million compared to the FY 2020/21 revised budget. The increased budget is mainly attributable to: • Impacts of labor negotiations with all bargaining units of $1.1 million; • Personnel requests of $625K; • Increase in the LA County Fire Services contract of $550K; and • Removal of $2.5M in salary savings from vacancies throughout the current fiscal year. FY 2021-22 Budget Adoption and Revised Reserve Policy June 21, 2021 Page 6 Much of the increases of the proposed budget is related to public safety measures, such as unfreezing Police Officer positions, implementing Helicopter and K-9 programs, and technology enhancements, all to continue the commitment of keeping the Azusa Community safe. Table 4 provides further detail on the General Funds proposed expenditures by department. Table 4 – General Fund Expenditures Department Fiscal Year 20/21 Revised Budget Fiscal Year 20/21 Year-end Projections Fiscal Year 21/22 Adopted Budget $ Change % Change % of FY 21/22 Budget Administration City Council 154,881$ 122,789$ 158,950$ 4,069$ 2.6%0.3% City Manager 531,245 453,520 542,365 11,120 2.1%1.0% Neighborhood Services 23,320 24,294 21,521 (1,799) -7.7%0.0% City Clerk 620,697 611,098 657,720 37,023 6.0%1.3% City Treasurer 173,105 138,566 136,915 (36,190) -20.9%0.3% City Attorney 275,000 275,000 285,000 10,000 3.6%0.5% Administrative Services Accounting 1,250,557 1,154,146 1,223,405 (27,152) -2.2%2.4% Purchasing 270,155 266,622 286,025 15,870 5.9%0.5% Printing 8,600 8,860 8,850 250 2.9%0.0% Citywide (excludes debt service)845,697 3,217,616 3,409,122 2,563,425 303.1%6.6% HR-Personnel Relations 565,772 364,474 533,665 (32,107) -5.7%1.0% Library Services 1,422,593 1,140,644 1,519,910 97,317 6.8%2.9% Safety (excludes Fire Svcs)22,160,451 19,921,270 20,101,870 (2,058,581) -9.3%38.6% Economic Development 3,719,571 2,954,482 3,649,053 (70,518) -1.9%7.0% Community Resources 1,901,295 1,607,726 2,425,190 523,895 27.6%4.7% Public Works 3,559,442 3,491,404 3,541,494 (17,948) -0.5%6.8% Subtotal Expenditures 37,482,381$ 35,752,512$ 38,501,055$ 1,018,674$ 2.7%73.9% Transfers Out 2,043,089 2,043,089 773,056 (1,270,033) -62.2%1.5% Fire Safety Contract 5,874,032 5,874,032 6,424,309 550,277 9.4%12.3% Debt Service 868,215 868,215 4,747,816 3,879,601 446.8%9.1% Capital & Infrastructure Replacement (Outlays)762,270 762,270 681,208 (81,062) -10.6%1.3% Capital & Infrastructure Replacement (CIP)151,331 151,331 901,368 750,037 495.6%1.7% Total Expenditures 47,181,318$ 45,451,449$ 52,028,812$ 4,847,494$ 10.3%100.0% CITY-WIDE BUDGET OVERVIEW AND HIGHLIGHTS City-wide, the Fiscal Year 2021/22 Proposed Operating and Capital Improvement Budget is $173,995,237 (including Internal Services) with Transfers of $10,069,656 as follows: Table 5 – City-wide Expenditures by Agency Agency Operating & Capital Outlays Transfers Out Capital Improvement Projects Total Budget City 77,490,856$ 8,598,010$ 4,006,479$ 90,095,345$ Utilities (L&W)76,992,794 1,471,646 1,200,000 79,664,440 APFA - - - - Successor Agency 4,235,452 - - 4,235,452 Total Budget 158,719,102$ 10,069,656$ 5,206,479$ 173,995,237$ FY 2021-22 Budget Adoption and Revised Reserve Policy June 21, 2021 Page 7 Table 6 – City-wide Expenditures by Fund Type Fund Type Operating & Capital Outlays Transfers Out Capital Improvement Projects Total Budget General 43,930,079$ 7,197,365$ 901,368$ 52,028,812$ Internal Services 13,489,737 594,956 - 14,084,693 Special Revenue 16,578,202 320,645 3,410,111 20,308,958 Debt Service 3,972,684 - - 3,972,684 Enterprise 76,512,948 1,956,690 800,000 79,269,638 Capital Projects Fund - - 95,000 95,000 Successor Agency 4,235,452 - - 4,235,452 Total Budget 158,719,102$ 10,069,656$ 5,206,479$ 173,995,237$ All fund types are expected to generate sufficient revenues and/or have sufficient reserves on hand to cover proposed expenses. Capital Outlays City-wide capital outlay requests for FY 2021/22 total $1.8 million, of which $0.8 million is proposed to be funded by the General Fund. Major outlays include: • Hot and Cold food truck for senior meal deliveries ($99K) • Four PD replacement vehicles and retrofits ($224K) • Enhanced IT cloud based backup and data recovery system ($83K) • Dispatch consoles and Police vehicle computer systems ($338K) • Body-worn cameras and system ($198K) • Police Department security cameras ($100K) A summary of the proposed City-wide Capital Outlay budget for FY 2021/22 is attached to this report. Capital Improvement Projects (CIP) For Fiscal Year 2021/22, Staff proposes a 5-year CIP Plan totaling $29.2 million City-wide. The total proposed CIP budget for FY 2021/22 is $5.2 million City-wide, of which $901K is proposed to be funded by the General Fund. Some of the major funded projects proposed for FY 2021/22 include: • Foothill Blvd. Paving Rehabilitation ($1.1M) • Bus Stop Improvements ($840K) • Arrow Ave. Street Improvements ($545K) • Electric Pole and LED Light Replacements ($500K) • Alosta Ave. Street Improvements ($440K) • Multiple City Facility Upgrades ($421K) • Electric Vehicle Charging Infrastructure at Senior Center and Memorial Park ($200K) • City Sidewalk Improvements ($115K) • Library Solar Shade Structure ($100K) • Downtown Improvements ($300K) FY 2021-22 Budget Adoption and Revised Reserve Policy June 21, 2021 Page 8 The unfunded project list consists of various upgrade needs at City facilities such as park restrooms and rental facilities remodeling, Senior Center modernization, and Library interior and exterior paint and fixtures. Total unfunded identified projects needs are approximately $4.8 million. A summary of the proposed City-wide CIP budget for FY 2021/22 is attached to this report. Proposed Personnel Changes For several years the City has had minimal staffing level changes. As the Azusa community and amenities expand, demands on city staff for continued high level customer service and support is also increasing. City-wide proposed personnel changes for FY 2021/22 are a net full-time equivalent (FTE) position increase of 6.43, including full-time and part-time positions, totaling a net increase of $773,785. The changes include an increase 5.53 FTEs, 3.0 of which are to unfreeze police officer positions to address increasing public safety needs in an expanding community, and $624,957 in General Fund expenditures and the remaining changes will be funded by enterprise and grant funds. A summary of the proposed personnel changes with justifications are listed in Table 7. FY 2021-22 Budget Adoption and Revised Reserve Policy June 21, 2021 Page 9 Table 7 – Personnel Request Summary FY 2021-22 Budget Adoption and Revised Reserve Policy June 21, 2021 Page 10 A summary of the City-wide budget for FY 2021/22 is attached to this report. The full budget documents are available for review at the City Clerk’s Office, the Library, and on our website at: https://www.ci.azusa.ca.us/189/Budgets. OVERALL FISCAL PICTURE: The proposed Fiscal Year 2021/22 General Fund budget is balanced with an estimated surplus of $178,304. Overall estimated cash reserves balances are projected at $25.9 million by end of FY 21/22. If Council approves the recommended General Fund Reserve Policy, internally restricting $19.5 million, undesignated reserves are estimated at $6.4 million by year-end for use in further addressing unfunded liabilities and infrastructure needs. Approval of the attached resolutions will appropriate expenditures city-wide in the amount of $173,995,237 for Fiscal Year 2021/22. Prepared by: Reviewed and Approved: Talika M. Johnson Sergio Gonzalez Director of Administrative Services City Manager Attachments: 1) Resolution No. 2021-C28, A Resolution of the City Council of the City of Azusa adopting the budget and approving appropriations for the City of Azusa for the fiscal year commencing July 1, 2020 and ending June 30, 2021 2) Resolution No. 2021-UB08, A Resolution of the Utility Board of the City of Azusa adopting the budget and approving appropriations for Utilities for the fiscal year commencing July 1, 2020 and ending June 30, 2021 3) Resolution No. 2021-P1, A Resolution of the Azusa Public Financing Authority of the City of Azusa adopting the budget and approving appropriations for the Authority for the fiscal year commencing July 1, 2020 and ending June 30, 2021 4) Resolution No. 2021-R09, A Resolution of the Successor Agency for the Former Redevelopment Agency of the City of Azusa adopting the budget and approving appropriations for the Agency for the fiscal year commencing July 1, 2020 and ending June 30, 2021 5) Resolution No. 2021-C29, A Resolution of the City Council of the City of Azusa adopting a revised General Fund Reserve Policy 6) Attachment A to Resolution No. 2021-C29, General Fund Reserve Policy 7) Fiscal Year 2021/22 Budget Summaries RESOLUTION NO. 2021-C28 A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF AZUSA ADOPTING THE BUDGET AND APPROVING APPROPRIATIONS FOR THE CITY OF AZUSA FOR THE FISCAL YEAR COMMENCING JULY 1, 2021 AND ENDING JUNE 30, 2022 THE CITY COUNCIL OF THE CITY OF AZUSA DOES RESOLVE AS FOLLOWS: SECTION 1. The preliminary budget for the City of Azusa for the fiscal year commencing July 1, 2021 and ending June 30, 2022, presented and reviewed at a public workshop held May 24, 2021, is hereby approved and adopted as the budget of the City of Azusa for said fiscal year. SECTION 2. From the effective date of said budget, the several amounts stated herein as proposed expenditures shall be and become appropriated to the several departments, offices and agencies of the City for the respective objects and purposes therein set forth, subject to expenditure pursuant to the provisions of all applicable ordinances of the City and statutes of the State. Further, it is established that said departments, offices, and agencies of the City shall not exceed their respective budgets. SECTION 3. All appropriations in the 2020-2021 budget of the City not expended or encumbered hereby expire and terminate, except for those appropriations expressly continued and carried forward into the budget for 2021-2022. Appropriations for Capital Improvement Projects and Capital Outlay are hereby carried forward until project completion or equipment acquisition. SECTION 4. Pursuant to Government Code 37208, warrants drawn in payment of demands certified or approved by the City Clerk as conforming to a budget approved by ordinance or resolution of the City Council need not be audited by the City Council prior to payment. Budgeted demands paid by warrant prior to audit by the City Council shall be presented to the City Council for ratification and approval at the first meeting after delivery of the warrants. SECTION 5. The City Clerk shall certify as to the adoption of this resolution. PASSED, APPROVED and ADOPTED this 21st day of June, 2021. ________________________________________ Robert Gonzales Mayor Attachment 1 ATTEST: _________________________________ Jeffrey Lawrence Cornejo, Jr. City Clerk STATE OF CALIFORNIA ) COUNTY OF LOS ANGELES )ss. CITY OF AZUSA ) I HEREBY CERTIFY that the foregoing Resolution No. 2021-C28 was duly adopted by the City Council of the City of Azusa at a regular meeting thereof, held on the 21st day of June 2021, by the following vote of the Council: AYES: NOES: ABSENT: COUNCILMEMBERS: COUNCILMEMBERS: COUNCILMEMBERS: _________________________________ Jeffrey Lawrence Cornejo, Jr. City Clerk APPROVED AS TO FORM: _________________________________ City Attorney Best Best & Krieger RESOLUTION NO. 2021-UB08 A RESOLUTION OF THE UTILITY BOARD OF THE AZUSA LIGHT AND WATER ADOPTING THE OPERATING BUDGET AND APPROVING APPROPRIATIONS FOR AZUSA LIGHT AND WATER FOR THE FISCAL YEAR COMMENCING JULY 1, 2021 AND ENDING JUNE 30, 2022 NOW, THEREFORE, THE UTILITY BOARD/CITY COUNCIL OF THE CITY OF AZUSA, CALIFORNIA DOES RESOLVE, DECLARE, DETERMINE, AND ORDER AS FOLLOWS: SECTION 1. The preliminary budget for Azusa Light and Water ("Utility") for the fiscal year commencing July 1, 2021 and ending June 30, 2022, presented and reviewed at a public workshop held May 24, 2021, is hereby approved and adopted as the Utility budget for said fiscal year. A copy of said budget is hereby ordered to be filed in the office of the Secretary and shall be certified by the Secretary as having been adopted by this resolution. SECTION 2. From the effective date of said budget, the several amounts stated therein as proposed expenditures shall be and become appropriated to the respective objects and purposes therein set forth for Utility subject to expenditure pursuant to the provisions of all applicable ordinances of Utility and statutes of the State. Further, it is established that Utility will not exceed its budget. SECTION 3. All appropriations in the 2020-2021 budget of Utility not expended or encumbered hereby expire and terminate, except for those appropriations expressly continued and carried forward ("rebudgeted") into the budget for 2021-2022. Appropriations for Capital Projects and Capital Outlay are hereby carried forward until project completion or equipment acquisition. SECTION 4. Pursuant to Government Code 37208, warrants drawn in payment certified or approved by the Secretary as conforming to a budget approved by ordinance or resolution of Utility Board need not be audited by Utility Board prior to payment. Budgeted demands paid by warrant prior to audit by Utility Board shall be presented to the Utility Board for ratification and approval at the first meeting after delivery of the warrants. SECTION 5. The Secretary shall certify to the adoption of this resolution. PASSED, APPROVED and ADOPTED this 21st day of June, 2021. ___________________________________________ Robert Gonzales Mayor Attachment 2 ATTEST: _________________________________ Jeffrey Lawrence Cornejo, Jr. Secretary/City Clerk STATE OF CALIFORNIA ) COUNTY OF LOS ANGELES ) ss. CITY OF AZUSA ) I HEREBY CERTIFY that the foregoing Resolution No. 2021-UB08 was duly adopted by the Utility Board/City Council of the City of Azusa at a special meeting of the Azusa Light & Water Utility Board thereof, held on the 21st day of June, 2021. AYES: BOARD/COUNCILMEMBERS: NOES: BOARD/COUNCILMEMBERS: ABSENT: BOARD/COUNCILMEMBERS: _________________________________ Jeffrey Lawrence Cornejo, Jr. Secretary/City Clerk APPROVED AS TO FORM: _________________________________ City Attorney Best Best & Krieger 2 RESOLUTION NO. 2021-P1 A RESOLUTION OF THE BOARD OF DIRECTORS OF THE AZUSA PUBLIC FINANCING AUTHORITY ADOPTING THE BUDGET AND APPROVING APPROPRIATIONS FOR THE AUTHORITY FOR THE FISCAL YEAR COMMENCING JULY 1, 2021 AND ENDING JUNE 30, 2022 THE BOARD OF DIRECTORS OF THE AZUSA PUBLIC FINANCING AUTHORITY DOES RESOLVE AS FOLLOWS: SECTION 1. The preliminary budget for the Azusa Public Financing Authority for the fiscal year commencing July 1, 2021 and ending June 30, 2022, presented and reviewed at a public workshop held May 24, 2021, is hereby approved and adopted as the budget of the Azusa Public Financing Authority for said fiscal year. A copy of said budget is hereby ordered to be filed in the office of the Secretary and shall be certified by the Secretary as having been adopted by this resolution. SECTION 2. From the effective date of said budget, the several amounts stated therein as proposed expenditures shall be and become appropriated to the respective objects and purposes therein set forth for the Authority subject to expenditure pursuant to the provisions of all applicable ordinances of the Authority and statutes of the State. Further, it is established that the Authority will not exceed its budget. SECTION 3. Pursuant to Government Code 37208, warrants drawn in payment certified or approved by the Secretary as conforming to a budget approved by ordinance or resolution of the Authority Board need not be audited by the Authority Board prior to payment. Budgeted demands paid by warrant prior to audit by the Authority Board shall be presented to the Authority Board for ratification and approval at the first meeting after delivery of the warrants. SECTION 4. The Secretary shall certify to the adoption of this resolution. PASSED, APPROVED and ADOPTED this 21st day of June, 2021. ________________________________________ Robert Gonzales Mayor Attachment 3 ATTEST: _________________________________ Jeffrey Lawrence Cornejo, Jr. Secretary/City Clerk STATE OF CALIFORNIA ) COUNTY OF LOS ANGELES ) ss. CITY OF AZUSA ) I HEREBY CERTIFY that the foregoing Resolution No. 2021-P01 was duly adopted by the City Council of the City of Azusa at a regular meeting thereof, held on the 21st day of June, 2021, by the following vote of the Council: AYES: NOES: ABSENT: COUNCILMEMBERS: COUNCILMEMBERS: COUNCILMEMBERS: _________________________________ Jeffrey Lawrence Cornejo, Jr. City Clerk APPROVED AS TO FORM: _________________________________ City Attorney Best Best & Krieger RESOLUTION NO. 2021-R09 A RESOLUTION OF THE BOARD OF DIRECTORS OF THE SUCCESSOR AGENCY FOR THE FORMER REDEVELOPMENT AGENCY OF THE CITY OF AZUSA ADOPTING THE OPERATING BUDGET AND APPROVING APPROPRIATIONS FOR THE SUCCESSOR AGENCY OF THE FORMER REDEVELOPMENT AGENCY OF THE CITY OF AZUSA FOR THE FISCAL YEAR COMMENCING JULY 1, 2021 AND ENDING JUNE 30, 2022 THE BOARD OF DIRECTORS OF THE SUCCESSOR AGENCY OF THE FORMER REDEVELOPMENT AGENCY OF THE CITY OF AZUSA DOES RESOLVE AS FOLLOWS: SECTION 1. The operating budget for the Successor Agency of the former Redevelopment Agency of the City of Azusa ("Agency") for the fiscal year commencing July 1, 2021 and ending June 30, 2022, presented and reviewed at a public workshop held May 24, 2021, is hereby approved and adopted as the budget of the Agency for said fiscal year. A copy of said budget is hereby ordered to be filed in the office of the Secretary and shall be certified by the Secretary as having been adopted by this resolution. SECTION 2. From the effective date of said budget, the several amounts stated therein as proposed expenditures shall be and become appropriated to the respective objects and purposes therein set forth for the Agency subject to expenditure pursuant to the provisions of all applicable ordinances of the Agency and statutes of the State. Further, it is established that the Agency will not exceed its budget. SECTION 3. All appropriations in the 2020-2021 budget of the Agency not expended or encumbered hereby expire and terminate, except for those appropriations expressly continued and carried forward ("rebudgeted") into the budget for 2021-2022. Appropriations for Capital Projects and Capital Equipment are hereby carried forward until project completion or equipment acquisition. SECTION 4. Pursuant to Government Code 37208, warrants drawn in payment certified or approved by the Secretary as conforming to a budget approved by ordinance or resolution of the Agency Board need not be audited by the Agency Board prior to payment. Budgeted demands paid by warrant prior to audit by the Agency Board shall be presented to the Agency Board for ratification and approval at the first meeting after delivery of the warrants. SECTION 5. The Secretary shall certify to the adoption of this resolution. PASSED, APPROVED and ADOPTED this 21st day of June, 2021. Attachment 4 ________________________________________ Robert Gonzales Chairman ATTEST: _________________________________ Jeffrey Lawrence Cornejo, Jr. Secretary STATE OF CALIFORNIA ) COUNTY OF LOS ANGELES ) ss. CITY OF AZUSA ) I HEREBY CERTIFY that the foregoing Resolution No. 2021-R09 was duly adopted by the Successor Agency of the former Redevelopment Agency of the City of Azusa, at a regular meeting thereof, held on the 21st day of June 2021. AYES: NOES: ABSENT: AGENCY MEMBERS: AGENCY MEMBERS: AGENCY MEMBERS: _________________________________ Jeffrey Lawrence Cornejo, Jr. Secretary APPROVED AS TO FORM: _________________________________ City Attorney Best Best & Krieger RESOLUTION NO. 2021-C29 A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF AZUSA ADOPTING A REVISED GENERAL FUND RESERVE POLICY WHEREAS, the City of Azusa ("City") desires to maintain current and comprehensive financial policies; and WHEREAS, the City adopted a formal General Fund Reserve Policy on April 20, 2015; and WHEREAS, the City updated the General Fund Reserve Policy on June 18, 2018 to include additional reserve categories; and WHEREAS, the level of reserves and recommended uses are reviewed each year at budget adoption; and WHEREAS, the City desires to revise the amount of some of the reserve categories in the General Fund Reserve Policy (Attachment A) with the adoption of the Fiscal Year 2021/22 Budget. THE CITY COUNCIL OF THE CITY OF AZUSA DOES RESOLVE AS FOLLOWS: SECTION 1. Approve and adopt the General Fund Reserve Policy attached hereto as Attachment A. SECTION 2. Authorize City staff to take all actions necessary to carry out the Policy. SECTION 3. The City Clerk shall ce1iify as to the adoption of this resolution. PASSED, APPROVED and ADOPTED this 21st day of June, 2021. ________________________________________ Robert Gonzales Mayor Attachment 5 ATTEST: _________________________________ Jeffrey Lawrence Cornejo, Jr. City Clerk STATE OF CALIFORNIA ) COUNTY OF LOS ANGELES )ss. CITY OF AZUSA ) I HEREBY CERTIFY that the foregoing Resolution No. 2021-C29 was duly adopted by the City Council of the City of Azusa at a regular meeting thereof, held on the 21st day of June 2021, by the following vote of the Council: AYES: NOES: ABSENT: COUNCILMEMBERS: COUNCILMEMBERS: COUNCILMEMBERS: _________________________________ Jeffrey Lawrence Cornejo, Jr. City Clerk APPROVED AS TO FORM: _________________________________ City Attorney Best Best & Krieger Revised 6-21-21 Attachment A CITY OF AZUSA GENERAL FUND RESERVE POLICY POLICY STATEMENT AND PURPOSE: It is the policy of the City of Azusa (City) to establish sound financial policies that are guidelines for prudent decision-making related to financial matters. The purpose of this policy is to establish a target minimum level of designated reserves in the General Fund to: Reduce the risk of financial impacts resulting from a natural disasters or other catastrophic events; Respond to the challenges of a changing economic environment, including prolonged downturns in the local, state, or national economy; Demonstrate continued prudent fiscal management and creditworthiness; and Provide funding stability for core services and infrastructure funded through the General Fund. BACKGROUND: General Fund reserves are classified into two categories: Restricted and Designated. Restricted reserves are those that are not considered available due to financial, accounting, or legal restrictions. Designated reserves are established by Council policy for an intended purpose and are available for use per Council direction. In addition, the Governmental Accounting Standards Board (“GASB”) Statement No. 54 defines five specific classifications of fund balance. The five classifications are intended to identify whether the specific components of fund balance are available for appropriation and are therefore “Spendable.” The classifications also are intended to identify the extent to which fund balance is constrained by special restrictions, if any. The five classifications are: CLASSIFICATIONS NATURE OF RESTRICTION Non-spendable Cannot be readily converted to cash Restricted Externally imposed restrictions Revised 6-21-21 Committed City Council imposed commitment Assigned City Manager assigned purpose/intent Unassigned Residual balance not otherwise restricted Restricted Fund Balance Components: • Non-spendable – resources which cannot be spent because they are either a) not in spendable form or b) legally or contractually required to be maintained intact. • Restricted – resources with constraints placed on the use of resources which are either a) externally imposed by creditors (such as through debt covenants), grantors, contributors, or laws or regulations of other governments; or b) imposed by law through constitutional provisions or enabling legislation. Unrestricted Fund Balance Components: • Committed – resources which are subject to limitations the government imposes upon itself at its highest level of design making (City Council) and that remain binding unless removed in the same manner. • Assigned – resources neither restricted nor committed for which a government has a stated intended use as established by the City Council or a body or official (management) to which the City Council has delegated the authority to assign amounts for specific purposes. • Unassigned – resources which cannot be properly classified in one of the other four categories. The General Fund should be the only fund that reports a positive unassigned fund balance amount. GUIDING PRINCIPLES: Following sound financial practices and adhering to the Government Finance Officers’ of American (GFOA) recommendations, the City’s designated reserves include reserves for known and unknown contingencies, which take into consideration the:  Diversity of revenue base  Cyclical nature of revenue  Changes in community priorities  Frequency of budget surpluses/deficits  Cash flow management practices Revised 6-21-21 POLICY: General Fund Internally Restricted Reserves and Funding Levels The City will set aside funds into four (4) designated reserves to address unforeseen emergencies or disasters, significant changes in the economic environment, and key infrastructure and capital projects. These include the Budget Stabilization and Catastrophic Event Reserve, Capital Assets and Infrastructure Replacement Reserve, Insurance Reserve, and Retiree Benefits Reserve. Budget Stabilization and Catastrophic Event Reserve. Funds reserved under this category shall be used to mitigate, should they occur, annual budget revenue shortfalls (actual revenues less than projected revenues) due to changes in the economic environment and/or one-time expenditures that will result in future efficiencies and/or budgetary savings. Examples of “economic triggers” and one-time uses include, but are not limited to:  Significant decrease in property or sales tax, or other economically sensitive revenues;  Loss of businesses considered to be significant sales tax generators;  Reductions in revenue or increases in expenditures due to actions by the state/federal government;  Workflow/technical system improvements to reduce ongoing, personnel costs and enhance customer services;  One-time maintenance of service levels due to significant economic/budget constraints; and  One-time transitional costs associated with organizational restructuring to secure long-term personnel cost savings. Funds reserved under this category shall also be used to mitigate costs associated with unforeseen emergencies, including natural disasters or catastrophic events. Should a catastrophic disaster or loss of a significant source of the City’s property and sales tax revenue occur, the required reserve level should be adequate to meet the City’s immediate financial needs. For example, in the event of natural disaster, this Reserve would provide necessary coverage for basic operating expenses for approximately 90 days, including salary and benefits for safety and non-safety City employees, while still meeting debt service obligations. This time frame would enable the City to explore other available cash alternatives. Likewise, should the City experience a loss of a primary property tax payer or sales tax contributor, the reserve level in the Budget Stabilization and Catastrophic Event Fund would provide for a two-year transition period, giving the City adequate time to realign its operating costs with available resources, while minimizing service impacts. Should unforeseen and unavoidable events occur that require the expenditure of City resources beyond those provided for in the annual budget, the City Manager or designee shall have authority to approve appropriations from the Budget Stabilization and Catastrophic Event Revised 6-21-21 Reserve. The City Manager or designee shall then present to the City Council for authorization a budget amendment detailing the nature of the emergency or economic event triggering the appropriation of the reserve funds. The City’s minimum funding target for the Budget Stabilization and Catastrophic Event Reserve is set to 25% of the General Fund annual operating expenditures (minus one-time expenditures). After allocating a minimum of 25% of the General Fund fund balance to the Budget Stabilization and Catastrophic Event Reserve, the City Manager or designee will recommend to City Council options for funding the remaining three (3) reserve accounts during the annual budget review and adoption process based on funds availability and assessed needs at that time. Capital Assets and Infrastructure Replacement Reserve. The City will maintain a Reserve for Capital Assets and Infrastructure Replacement. These reserves will be utilized to make major capital asset purchases such as information technology upgrades, fleet vehicles, and various equipment. Additionally, this reserve will be utilized to make improvements to and replacement of City buildings and infrastructure. Recommendations for use of these reserves will be made during the annual budget review and adoption process. This Reserve will be funded at $2,000,000 with the adoption of the Fiscal Year 2021/22 budget. It is the long-term goal of the City to build and replenish this reserve in an amount equal to the minimum of $2,000,000 annually or the estimated replacement cost of all City capital assets at the end of their design life and to use this reserve for such replacements. Insurance Reserve. The City will maintain a Reserve for Liability and Worker’s Compensation insurance claims. The City currently has a $250,000 Self-Insured Retention (SIR) for both insurance programs. This means, the City is responsible for the first $250,000 of all insurance claims, per claim, before the City’s insurance provider(s) will take on claim costs over the SIR. While the City does place into its annual budget some amounts for claims expenses, there is no way to predict if/when claims will be filed that incur costs beyond the City’s adopted budget. This reserve will provide set aside funding in the event claims expenses need to be paid above what the City anticipated during the annual budget review and adoption process. This Reserve will be funded at $2,500,000 with the adoption of the Fiscal Year 2021/22 budget. It is the goal of the City to maintain this reserve annually at the $2,500,000 level. Settlements of claims above the City Manager’s approval authority will still be brought before the City Council for approval. At that time, the City Manager or designee will report to Council whether the claims settlement will be covered by the budgeted claims appropriations or this reserve, or a portion thereof. Retiree Benefits Reserve. The City will maintain a Reserve for the funding of its long-term Retiree Benefits liabilities, such as pension and other-post-employment costs. Rising pension and medical costs places a constraint on the City’s annual budget. In order to mitigate the impacts on the City’s future budgets due to rising retiree benefits costs, funds are being set aside to pay for increased pay-as-you outlays, establish interest bearing trust accounts to be used in the event the City has trouble meetings its annual outlays for such benefits, or to be utilized to establish programs that will reduce the City’s long-term financial exposure for retiree benefits. Revised 6-21-21 This reserve will be funded at $2,000,000 with the adoption of the Fiscal Year 2021/22 budget. It is the goal of the City to maintain this reserve annually at the $2,000,000 level. Future funding and uses of this reserve will be reviewed annually and recommendations for additional set aside amounts will be made each year by the City Manager or designee to the City Council during the budget review and adoption process subject to overall funds availability. The General Fund Reserve Policy, comprising of the four (4) Reserves is reviewed by the City Council as part of the annual budget review and adoption process. Appropriations of any General Fund internally restricted reserves require formal Council authorization. Replenishment of Budget Sustainability and Catastrophic Event Reserves In keeping with the principles discussed in this policy, when the Budget Sustainability and Catastrophic Event Reserves is used, City Council will develop a one (1) to five (5) year reserve replenishment plan to meet the minimum threshold of the Budget Sustainability and Catastrophic Event Reserves, amounting to 25% of the General Fund’s ongoing, operating expenditures prior to replenishing the other reserve funds. Excess Fund Balance At the end of each fiscal year, the Administrative Service Department Finance Division reports on the audited year-end financial results. Should actual General Fund revenues exceed expenditures and encumbrances, a year- end operating surplus shall be reported. Any year-end surplus that results in the General Fund fund balance exceeding the minimum Budget Sustainability and Catastrophic Event Reserve level required by this reserve policy shall be available for allocation for the following, subject to Council approval:  Offset projected future deficits  Anticipated intergovernmental fiscal impacts  One-time funding, non-recurring needs  Loan repayment acceleration Upon funding of the above, the division of remaining surplus balances shall be recommended to the City Council by the City Manager or designee, between the Capital Assets and Infrastructure Replacement, Insurance, and Retiree Benefits Reserves, based on most critical needs at that time. CITY OF AZUSA FY 2021-22Summary of Changes to Fund BalancesEstimated Adopted Adopted Adopted Adopted Adopted EstimatedAdopted Adopted Estimated Fund Balance Revenues Transfers In Expenses Transfers Out Surplus/(Deficit) Fund BalanceCIP Surplus/(Deficit) Fund BalanceFund6/30/2021 FY 2021-22 FY 2021-22 FY 2021-22 FY 2021-22 FY 2021-22 6/30/2022 FY 2021-22 6/30/2022 6/30/2022General FundGeneral Fund29,715,635$ 50,550,731$ 1,656,385$ 43,248,871$ 7,197,365$ 1,760,880$ 31,476,514$ -$ 1,760,880 31,476,514 Equipment Replacement (305,307) - - 881,208 - (881,208) (1,186,515) 701,368 (1,582,576) (1,887,883) Total General Fund29,410,328 50,550,731 1,656,385 44,130,079 7,197,365 879,672 30,289,999 701,368 178,304 29,588,631 Special Revenue FundsMeasure R(571,861) 695,708 - 363,429 - 332,279(239,583) - 332,279 (239,583) Measure M1,330,638 722,039 - - - 722,039 2,052,677 40,000 682,039 2,012,677 Measure X (SB1)154,560 963,945 - - - 963,945 1,118,505 - 963,945 1,118,505 LA County-MTA/TDA38,92936,378- - - 36,378 75,307 - 36,378 75,307 State Gas Tax58,356 1,188,842 - 1,800,510 - (611,668) (553,312) - (611,668) (553,312) Utility Mitigation1,473,251 - 800,000 200,000 - 600,0002,073,251 360,000 240,000 1,713,251 Hwy. 39 Maint.1,632,546 20,000- - - 20,000 1,652,546 - 20,000 1,652,546 Transit - Proposition 'A'2,711,298 1,173,318 - 1,029,245 - 144,073 2,855,371 800,000 (655,927) 2,055,371 Transit - Proposition 'C'2,889,578 947,511 - 589,470 - 358,041 3,247,619 1,110,000 (751,959) 2,137,619 CDBG(76,253) 406,969 - 507,589 - (100,620) (176,873) - (100,620) (176,873) Measure W-Safe Clean Water Program160,000 606,108 - 448,178 - 157,930317,930 - 157,930 317,930 Senior Nutrition131,266 398,612 66,337464,949 - - 131,266 - - 131,266 Public Benefit Program818,503 1,069,810 - 1,506,145 - (436,335) 382,168 400,000 (836,335) (17,832) Supplemental Law Enforcement628,831 183,000 - 510,705 - (327,705) 301,126 - (327,705) 301,126 Air Quality Improvement295,969 67,450- 160,393 - (92,943) 203,026 - (92,943) 203,026 Grants and Seizure2,240,933 183,000 - 903,811 - (720,811) 1,520,122 660,111 (1,380,922) 860,011 Rosedale CFD Maintenance (Monoriva Nursery)143,292 707,300 - 454,819 320,645 (68,164) 75,128 (68,164) 75,128 AB939 Fees274,259 227,000 - 246,360 - (19,360) 254,899 40,000 (59,360) 214,899 Employee Benefits629,786 - 965,290 965,290 - - 629,786 - - 629,786 Measure A - Park Funds- 150,000 - -- -Public Safety CFD16,69559,404- 3,000- 56,404 73,099 - 56,404 73,099 Fire Safety Contract130,290 - 6,424,309 6,424,309 - - 130,290 - - 130,290 Total Special Revenue Funds15,110,867 9,806,393 8,255,936 16,578,202 320,645 1,013,481 16,124,349 3,410,111 (2,396,630) 12,714,238 Capital Projects FundsRosedale Contribution Fund461,766 - - - - - 461,766 - - 461,766 Rosedale Traffic Mitigation534,225 - - - - - 534,225 - - 534,225 Transportation (LACMTA)(125,334) - - - - - (125,334) - - (125,334) Park In-Lieu161,843 11,000- - - 11,000 172,843 20,000 (9,000) 152,843 Public Works Endowment88,0581,000 - - - 1,000 89,058 75,000 (74,000) 14,058 Total Capital Project Funds1,120,560 12,000- - - 12,000 1,132,560 95,000 (83,000) 166,900 Debt Service FundsMountain Cove 345,503 615,613 - 693,719 - (78,106) 267,397 - (78,106) 267,397 Rosedale IA112,577,552 2,544,833 - 2,185,270 - 359,563 12,937,116 - 359,563 12,937,116 Rosedale IA21,082,934 1,416,776 - 1,093,695 - 323,081 1,406,015 - 323,081 1,406,015 Public Financing Authority535,315 - - - - - 535,315 - - 535,315 Total Debt Service Funds14,541,304 4,577,223 - 3,972,684 - 604,539 15,145,843 - 604,539 14,610,528 Enterprise FundsCA Climate Balancing1,833,097 700,000 - 2,000,000 - (1,300,000) 533,097 200,000 (1,500,000) 333,097 Water13,773,604 27,159,302 - 26,080,028 526,635 552,638 14,326,242 300,000 252,638 14,026,242 Light22,712,587 37,674,871 - 41,192,758 350,055 (3,867,942) 18,844,645 300,000 (4,167,942) 18,544,645 Sewer5,636,385 3,248,928 - 2,636,162 91,000521,766 6,158,151 - 521,766 6,158,151 Refuse(419,798) 5,523,335 - 4,604,000 989,000 (69,665) (489,463) - (69,665) (489,463) Total Enterprise Funds43,535,874 74,306,435 - 76,512,948 1,956,690 (4,163,203) 39,372,672 800,000 (4,963,203) 38,572,672 Internal Service FundsConsumer Service(5,267,624) 7,087,819 157,335 6,650,199 594,956 - (5,267,624) - - (5,267,624) Risk Management/Self Insurance(7,313,563) 3,346,377 - 4,659,308 - (1,312,931) (8,626,494) - (1,312,931) (8,626,494) Central Services26,555- - - - - 26,555 - - 26,555 IT Services(2,436,067) 2,184,031 - 2,180,231 - 3,800 (2,432,267) - 3,800 (2,432,267) Total Internal Service Funds(14,990,699) 12,618,227 157,335 13,489,738 594,956 (1,309,131) (16,299,830) - (1,309,131) (16,299,830) Successor Agency Funds(33,049,399) 3,946,365 - 4,235,452 - (289,087) (33,338,486) - (289,087) (33,338,486) Sub-Total All Funds55,678,835 155,817,375 10,069,656 158,919,102 10,069,656 (3,101,727) 52,577,108 5,006,479 (8,108,206) 47,570,629 Less: Internal Service14,990,699 (12,618,227) (157,335) (13,489,738) (594,956) 1,309,131 16,299,830 - 1,309,131 16,299,830 Net Total All City Funds70,669,534$ 143,199,148$ 9,912,321$ 145,429,365$ 9,474,700$ (1,792,596)$ 68,876,938$ 5,006,479$ (6,799,075)$ 63,870,459$ 1Attachment 7 GENERAL FUND REVENUES Adopted General Fund Revenues – By Source Fiscal Year 2021/22 Property Tax 25.1% Sales Tax 12.6% Utility User Tax 6.3% Other Taxes 28.9% License & Permit 5.5% Fines & Penalties 2.1% Money & Property Use 4.8% Cost Reimbursements 0.2% Charges for Services 10.6% Miscellaneous 0.7% Transfers In 3.2% Sales Tax $6.6 M Utility User Tax $3.3 M Other Taxes $15.1 M License & Permit $2.9 M Property Tax $13.1 M Fines & Penalties $1.1 M Money & Property Use $2.5 M General Fund Revenues $52.2 M Cost Reimbursements $0.1 M Charges for Services $5.5 M Miscellaneous $0.3 M Transfers In $1.7 M 2 ALL FUNDS REVENUES Adopted All Funds Revenues – By Source Fiscal Year 2021/22 General 31.4% Internal Services 7.7%Special Revenue 10.9%Debt Service 2.8% Enterprise 44.8% Successor Agency 2.4% Internal Services $12.8 M Special Revenue $18.0 M Debt Service $4.6 M Enterprise $74.3 M General $52.2 M Successor Agency $4.0 M All Funds Revenues $165.9 M 3 Fund ORGANIZATION KEY OBJECT ACTUAL FY 2018-19 ACTUAL FY 2019-20 REVISED BUDGET FY 2020-21 YEAR END ESTIMATE FY 2020-21 ADOPTED FY 2021-22 VARIANCE 10-Property Tax 1090000000 4001 - Prop Tax Sec-Current 5,141,739 5,503,973 5,255,028 5,177,368 5,680,820 425,792 1090000000 4002 - Prop Tax in-lieu of VLF 5,708,006 6,153,353 5,899,650 5,807,165 6,373,092 473,442 1090000000 4010 - Homeowner's Exemption 27,422 27,033 18,000 27,000 25,000 7,000 1090000000 4020 - Prop Tax/Prior Year (78,292) (70,488) (64,000) (64,000) (64,000) - 1090000000 4022 - Prop Tax/Supplemental Roll 109,307 75,768 45,000 75,000 70,000 25,000 1090000000 4040 - Prop Tax/Penalty & Interest 13,739 19,724 9,000 25,000 20,000 11,000 1090000000 4050 - Prop Tax/Redemption 21,751 63,509 36,000 36,000 36,000 - 1090000000 4090 - RDA Statutory Payment & Property Tax 479,274 616,965 988,750 988,752 988,750 - 1090000000 4099 - Property Tax/Other 2,480 66 - - - - 10-Property Tax Total 11,425,426 12,389,903 12,187,428 12,072,285 13,129,662 942,234 10-Taxes/Non Property 1090000000 4101 - Taxes/General Sales & Use 6,296,359 6,732,710 5,848,710 6,617,091 6,560,692 711,982 1090000950 4101 - Taxes/General Sales & Use - 65,247 30,000 8,033 - (30,000) 1090000000 4108 - Transaction Use Tax - - 4,124,202 5,079,000 4,963,750 839,548 1090000000 4103 - Utility User Tax 3,152,196 3,122,489 3,323,341 3,328,055 3,259,463 (63,878) 1020310000 4104 - Public Safety Aug Fund 339,301 330,180 302,044 332,415 350,454 48,410 1035630000 4105 - Taxes/Transient Occupancy 869,899 765,096 600,000 600,000 671,000 71,000 1090000000 4106 - In lieu UUT-APU 103,365 98,414 110,000 65,000 100,000 (10,000) 1035630000 4112 - Taxes/Hazardous Waste 537,036 530,620 735,000 772,125 978,025 243,025 1090000000 4116 - Taxes/Admission/APU Tix 8,511 - 7,500 - - (7,500) 1035630000 4120 - Taxes/Land Excavation 671,310 627,665 715,000 715,000 807,000 92,000 1090000000 4125 - Taxes/Transfer 297,177 130,250 100,000 140,000 140,000 40,000 1020310000 4143 - Franchise/Towing 30,427 116,023 32,000 45,000 45,000 13,000 1090000000 4145 - Franchise/Cable TV 411,797 367,898 296,000 296,000 296,000 - 1090000000 4146 - Franchise/Electric 73,068 46,443 46,440 45,411 45,411 (1,029) 1090000000 4147 - Franchise/Gas 103,516 85,306 80,000 80,000 80,000 - 1090000000 4150 - Franchise/L&W Utility 2%1,213,965 1,225,828 1,351,185 1,154,327 1,249,188 (101,997) 1090000000 4155 - Franchise/L&W Utility In-Lieu 8%2,902,984 2,863,796 3,194,395 2,502,908 2,708,113 (486,282) 1035630000 4159 - Franchise/Landfill 1,269,642 1,305,983 1,400,000 1,400,000 1,400,000 - 1035630000 4160 - Franchise/Landfill/Expansion 195,116 208,861 250,000 250,000 329,000 79,000 1035630000 4161 - Host Fee - Materials Recovery Facility 667,189 667,022 650,000 650,000 680,000 30,000 1090000000 4195 - APU TEFRA 214,652 218,945 223,324 223,324 227,791 4,467 1090000000 4196 - In-lieu sales tax TRIAD Fitness 20,000 20,000 20,000 20,000 20,000 - 10-Taxes/Non Property Total 19,377,509 19,528,777 23,439,141 24,323,689 24,910,888 1,471,747 10-License & Permit 1035630000 4110 - Taxes/Business License 2,068,107 2,067,693 1,700,000 1,800,000 1,900,000 200,000 1035630001 4110 - Taxes/Business License - 2,888 - - - - 1035620000 4201 - Permits/Building 594,830 370,458 450,000 450,000 500,000 50,000 1035620000 4205 - Permits/Plumbing 59,045 38,921 35,000 35,000 35,000 - 1035620000 4210 - Permits/Electrical 53,958 58,178 45,000 45,000 45,000 - 1035620000 4216 - Permits/Mechanical 34,562 30,406 25,000 25,000 25,000 - 1035620000 4223 - Permits/Bldg/Occupancy 5,929 4,263 6,000 6,000 6,000 - 1035620000 4224 - Permits/Bldg/Other 15,073 10,454 5,800 7,500 6,000 200 1055651000 4237 - Permits/Public Works 216,526 138,014 100,000 145,000 110,000 10,000 1020333000 4240 - Licenses/Animal 95,705 79,699 80,000 62,000 80,000 - 1035611000 4245 - Permits/Conditional Use 46,771 11,551 15,000 5,000 5,000 (10,000) 1035643000 4302 - Admin Fines 43,839 44,528 30,000 30,000 30,000 - 1035643000 4320 - Abandoned&Vacant Prop Registrat 2,500 5,000 - - - - 1035643000 4760 - Foreclosed/Abandoned Property 20,875 6,250 10,000 8,500 8,500 (1,500) 1035611001 4764 - Tech Enhancement Fee 24,209 52,349 10,000 10,000 10,000 - 1035620002 4764 - Tech Enhancement Fee 30,430 78,146 15,000 35,000 30,000 15,000 1055651002 4764 - Tech Enhancement Fee 5,341 8,362 1,000 - 5,000 4,000 1035611000 4765 - General Plan Fee 8,752 23,165 15,000 15,000 15,000 - 1035620000 4765 - General Plan Fee 20,489 20,930 25,000 35,000 25,000 - 1055651000 4765 - General Plan Fee - - 100 - - (100) 1035620000 4766 - Temporary Certificate of Occupancy Fee 450 1,350 1,000 2,500 1,500 500 1035620000 4768 - Event Permit 235 1,165 2,000 550 1,000 (1,000) 1090000000 4769 - Vehicle License Fees-State of Cal 23,978 40,611 22,000 42,792 40,000 18,000 10-License & Permit Total 3,372,033 3,095,889 2,592,900 2,759,842 2,878,000 285,100 10-Fines & Penalties 1020310000 4301 - Fines/Motor Vehicle 593 1,480 1,000 - 1,000 - 1020310000 4303 - Evidence Forfeiture 1,277 16,606 1,000 16,000 16,000 15,000 1020310000 4305 - Fines/Court/Other 63,670 31,319 20,000 26,000 30,000 10,000 1030511000 4310 - Fees/Library 10,650 7,633 200 1,000 5,000 4,800 1035630000 4315 - Penalties 23,846 92,738 25,000 45,000 30,000 5,000 1035630001 4315 - Penalties 797 30 - 2,900 1,000 1,000 1090000000 4315 - Penalties 632,265 576,930 184,980 300,000 500,000 315,020 1020310000 4318 - Alarm Registration 47,257 56,714 52,000 30,000 35,000 (17,000) 1045820000 4850 - Charges/NSF Checks 5,798 5,066 5,500 1,500 1,500 (4,000) 1020310000 5105 - Parking Enforcement 620,666 550,213 475,000 500,000 500,000 25,000 10-Fines & Penalties Total 1,406,818 1,338,728 764,680 922,400 1,119,500 354,820 STATEMENT OF REVENUES BY FUND 4 Fund ORGANIZATION KEY OBJECT ACTUAL FY 2018-19 ACTUAL FY 2019-20 REVISED BUDGET FY 2020-21 YEAR END ESTIMATE FY 2020-21 ADOPTED FY 2021-22 VARIANCE STATEMENT OF REVENUES BY FUND 10-Money & Property Use 1025550000 4401 - Rent/Woman's Club 13,780 5,175 - - - - 1025410000 4405 - Rents/Recreation Facility 109,178 65,352 - - - - 1025410100 4405 - Rents/Recreation Facility 15,327 11,794 5,000 5,000 5,000 - 1090000000 4406 - Water Rights 1,760,004 1,875,000 1,929,160 1,929,160 1,915,898 (13,262) 1030511000 4410 - Rents/Library 75 240 300 - 100 (200) 1015210000 4412 - Rent/Building 1,000 1,050 1,200 - 1,200 - 1035645000 4412 - Rent/Building - - - - 91,907 91,907 1090000000 4412 - Rent/Building 901 601 900 20,000 18,000 17,100 1025543000 4412 - Rent/Building 1,445 4,085 5,000 - - (5,000) 0600000000 4435 - Interest Income 9,557 8,052 8,500 7,500 7,500 (1,000) 0700000000 4435 - Interest Income 7,575 9,299 9,775 8,000 8,000 (1,775) 1045820000 4435 - Interest Income 1,006,418 488,652 400,000 350,000 350,000 (50,000) 1090000000 4848 - Lease/Cell Tower Site 111,398 115,330 115,795 115,795 115,795 - 10-Money & Property Use Total 3,036,657 2,584,631 2,475,630 2,435,455 2,513,400 37,770 10-Intergovernmental Revenues 1010130000 4540 - CA State Grants-Census 15,000 - - - - - 10-Intergovernmental Revenues Total 15,000 - - - - - 10-Cost Reimbursements 1055666000 4601 - Reimbursements/Damage1,201 - - - - - 1090000000 4601 - Reimbursements/Damage33,519 - - - - 1055666000 4699 - Reimbursements/Other 2,476 2,039 - - - - 1035630000 4602 - Reimb/Court Costs 3,888 501 500 - - (500) 1035643000 4602 - Reimb/Court Costs 12,871 29,842 11,000 7,000 11,000 - 1030511000 4615 - Reimb/Lost & Paid Matls 3,178 1,958 3,000 500 1,500 (1,500) 1020310000 4620 - Reimb/State of California 412 - 400 400 400 - 1035620000 4620 - Reimb/State of California 2,159 1,077 700 - - (700) 1090000000 4620 - Reimb/State of California 55,053 58,147 - - - - 1020310000 4625 - Reimb/Police 354,530 339,914 200,000 18,000 90,550 (109,450) 1015210000 4630 - Reimb/County 48 - 36 36 36 - 1090000000 4645 - Reimb/Redevelopment Agency 351,615 334,741 863,590 882,180 - (863,590) 1020310000 4680- Reimb/Prop 69 630 90 - 60 60 60 1015210000 4699 - Reimbursements/Other 2,143 1,721 1,200 1,200 1,200 - 1025420000 4699 - Reimbursements/Other 6,074 2,148 - - - - 1020310000 4699 - Reimbursements/Other 110,348 1,760 5,000 1,600 2,000 (3,000) 1090000000 4699 - Reimbursements/Other 14,435 39,381 20,000 10,000 20,000 - 10-Cost Reimbursements Total 921,059 846,837 1,105,426 920,976 126,746 (978,680) 10-Charges for Services 1015210000 4311 - Fees-Subpoena 335 - 100 290 275 175 1020310000 4702 - Fees/Police User 18,732 13,433 15,000 11,000 12,000 (3,000) 1020310000 4703 - Fees/Oper Fees 64,819 31,166 30,000 6,000 10,000 (20,000) 1035611000 4703 - Fees/Oper Fees 184 - 200 100 100 (100) 1035630000 4719 - Fees/Rental Housing Inspection (897) - - - - - 1035630000 4737 - Building Administrative Fee (92) - - - - - 1035630001 4703 - Fees/Oper Fees 16 (16) - - - - 1035620000 4703 - Fees/Oper Fees (79) - 79 - - (79) 1035620001 4703 - Fees/Oper Fees 17,174 14,972 10,000 12,000 10,000 - 1035620000 4704 - Fees/Plan Checking 507,803 269,942 450,000 650,000 327,000 (123,000) 1035611000 4707 - Fees/Variances 17,373 1,524 12,000 - - (12,000) 1055651000 4708 - Fees/Engineering Inspection 656 - - - 1035611000 4709 - Fees/Environmental 23,048 12,776 10,000 13,000 10,000 - 1035611001 4709 - Fees/Environmental 339 (339) - - - - 1015210000 4710 - Fees/File & Cert/Political - 200 - - - - 1035611000 4711 - Fees/Tentative Maps 8,346 8,671 9,000 - - (9,000) 1035643000 4715 - Fees/Public Nuisance Abatement - 55 100 6,700 100 - 1035643000 4717 - Fees/Real Property Records 71,609 71,948 55,000 80,000 65,000 10,000 1035643000 4719 - Fees/Rental Housing Inspection 70,829 49,544 50,000 75,000 50,000 - 1025543000 4721 - Fees/Cleaning 1,119 1,339 1,000 - - (1,000) 1025410000 4724 - Fees/Rec Class/General 102,053 66,237 10,000 10,000 10,000 - 1025410100 4724 - Fees/Rec Class/General 7,797 20,827 - - - - 1035611000 4725 - Precise Plans 301,264 203,892 180,000 180,000 180,000 - 1035611001 4725 - Precise Plans 5,916 (5,916) - - - - 1025410100 4726 - Fees/Rec Class/Swimming 33,793 19,979 - - - - 1025410000 4726 - Fees/Rec Class/Swimming 39,017 (259) 10,000 - - (10,000) 1025410000 4728 - Fees/Adult Sports 20,485 7,888 1,000 - - (1,000) 1025410000 4730 - Fees/Youth Sports 43,533 22,304 2,000 - - (2,000) 1025543000 4731 - Fees/Excursions 17,813 7,630 - - - - 1035611000 4734 - Fees/Advertising 2,494 3,050 - - - - 1015210000 4735 - Fees/Reprographics 95 129 - 50 100 100 1035620000 4737 - Building Administrative Fee 100,598 87,472 85,000 85,000 85,000 - 1035630000 4739 - License Administrative Fee 269,591 234,250 220,000 220,000 220,000 - 1035620000 4743 - Fees/Fire Plan Check 16,115 7,337 - - - - 1025420000 4744 - Community Maintenance Fee 138,079 138,710 143,270 143,270 143,270 - 1015210000 4745 - Fees/Notary Certification 690 465 - 15 100 100 1030511000 4745 - Fees/Notary Certification 435 285 500 100 500 - 1030511000 4746 - Fees/U.S. Passports 47,763 29,473 1,000 6,500 5,000 4,000 1090000000 4753 - Credit Card Fees 20,306 20,379 15,000 21,000 18,000 3,000 1020310000 4756 - Fees/Towing Impound Release 47,530 44,163 38,000 38,000 38,000 - 5 Fund ORGANIZATION KEY OBJECT ACTUAL FY 2018-19 ACTUAL FY 2019-20 REVISED BUDGET FY 2020-21 YEAR END ESTIMATE FY 2020-21 ADOPTED FY 2021-22 VARIANCE STATEMENT OF REVENUES BY FUND 1025420000 4757 - Fees/Tree Planting 1,255 984 1,200 - - (1,200) 1035630000 4759 - Fees/Lien Release 2,520 7,180 2,000 4,300 2,000 - 1035620000 4767 - Parking Lot Re-surface Inspection - - 200 - - (200) 1090000000 4795 - Administration/Interfund 2,103,577 2,188,633 3,064,656 3,064,656 4,344,600 1,279,944 10-Charges for Services Total 4,123,376 3,580,963 4,416,305 4,626,981 5,531,045 1,114,740 10-Miscellaneous Revenue 1025410000 4415 - Vending Machine Collection 931 1,176 950 - - (950) 1030511000 4415 - Vending Machine Collection 1,596 983 1,700 500 500 (1,200) 1030511000 4875 - Donations - 16 - - - - 1025543000 4793 - Fund Raising 522 - - - - - 1090000000 4805 - Sale/Scrap Metal 2,772 46,902 - 32,000 5,000 5,000 1090000000 4830 - Interest Income from Notes 100,990 100,990 100,990 100,990 100,990 - 1090000000 4861 - Bank Recon - Clearing - 1,299,105 - - - 1025410000 4875 - Donations 1,507 3,920 5,000 - - (5,000) 1025410100 4875 - Donations 3,433 - - - - - 1090000000 4535 - Government Allocation - - 613,134 613,134 - (613,134) 1090000000 4890 - Prior Year Rev/Recvd Curr Yr 13,630 - - - - - 1000000000 4891 - Gain/Loss/Retired Assets - 8,618 - - - - 1090000000 4898 - Administrative Fee 164,731 352,556 150,000 150,000 150,000 - 1045820000 4436 - Gain/Loss/Investment Sales 9,105 284,018 - - - - 1000000000 4899 - Miscellaneous Other (77) - - - - 1025420000 4899 - Miscellaneous Other 18,502 - 40,000 40,000 40,000 1030511000 4899 - Miscellaneous Other 554 - - - - - 1090000000 4899 - Miscellaneous Other 478,498 1,068,694 45,000 105,000 45,000 - 10-Miscellaneous Revenue Total 778,269 3,185,404 916,774 1,041,624 341,490 (575,284) 10-Transfers from Other Funds 1090000000 5940 - Transfers from Other Funds 1,412,340 1,497,450 1,548,097 1,548,097 1,656,385 108,288 10-Transfers from Other Funds Total 1,412,340 1,497,450 1,548,097 1,548,097 1,656,385 108,288 TOTAL - General Fund 45,868,488$ 48,048,583$ 49,446,381$ 50,651,349$ 52,207,116$ 2,760,735$ 03-Measure R-LA County 0300000000 4435 - Interest Income 59,816 34,733 40,000 26,050 26,050 (13,950) 0355000000 4101 - Taxes/General Sales & Use 621,677 598,467 672,914 672,914 623,858 (49,056) 0355000000 4435 - Interest Income 13,891 4,691 5,000 3,519 3,519 (1,481) 0380001651 4699 - Reimbursements/Other 1,043,445 56,374 - 42,281 42,281 42,281 03-Measure R-LA County Total 1,738,828 694,265 717,914 744,763 695,708 (22,206) 04-Measure M-LA County 0455651000 4101 - Taxes/General Sales & Use 699,738 674,100 762,558 762,558 707,039 (55,519) 0455651000 4435 - Interest Income 9,318 22,462 15,000 15,000 15,000 - 0455651480 5948 - Transfer-In-Matching Funds 13,637 - - - - - 04-Measure M-LA County Total 722,694 696,562 777,558 777,558 722,039 (55,519) 05-SB1 0555661000 4507 - SB1-Road Repair&Accountability Act of 2017 916,066 888,735 969,141 851,193 953,945 (15,196) 0555661000 4435 - Interest Income 6,864 17,443 10,000 10,000 10,000 - 05-SB1 Total 922,931 906,177 979,141 861,193 963,945 (15,196) 09-Transportation Development Act-Article 3 0900000001 4550 - TDA Bicycle and Pedestrian Funds - - 38,929 38,929 36,378 (2,551) 09-Trans Dev Act-Article 3 Total - - 38,929 38,929 36,378 (2,551) 12-Gas Tax 1255661000 4509 - Hwy User Tax/State/2103 223,217 353,822 454,906 320,099 382,668 (72,238) 1255661000 4510 - Hwy User Tax/State/2106 168,246 153,250 170,308 148,667 161,547 (8,761) 1255661000 4511 - Hwy User Tax/State/2107 344,684 330,512 352,107 327,787 357,518 5,411 1255661000 4512 - Hwy User Tax/State/2107.5 6,000 7,500 7,500 6,000 6,000 (1,500) 1255661000 4513 - Hwy User Tax/State/2105 274,079 261,752 294,932 258,481 281,109 (13,823) 1255661000 4514 - Hwy User Tax/State/Loan Repayment - 57,687 - - 1200000000 4699 - Reimbursements/Other 2,514 - - - - - 1255661000 4699 - Reimbursements/Other 7,420 2,332 - - - - 1200000000 4899 - Miscellaneous Other - (132) - - - - 1200000000 5940 - Transfers from Other Funds 96,593 - - - - 12-Gas Tax Total 1,122,753 1,166,723 1,279,753 1,061,034 1,188,842 (90,911) 13-Utility Mitigation Fund 1300000000 5940 - Transfers from Other Funds 602,788 1,249,742 800,000 800,000 800,000 - 13 Utility Mitigation Fund Total 602,788 1,249,742 800,000 800,000 800,000 - 14-Highway 39 Mitigation 1400000000 4435 - Interest Income 22,867 28,090 25,000 20,000 20,000 (5,000) 14 Highway 39 Mitigation Total 22,867 28,090 25,000 20,000 20,000 (5,000) 15-Prop A 1555521130 4101 - Taxes/General Sales & Use 999,027 963,348 1,081,561 1,081,561 1,002,818 (78,743) 1555521130 4435 - Interest Income 30,537 39,544 30,000 30,000 30,000 - 1555521130 4587 - County Dial-A-Ride Svc Fee 133,736 124,302 124,000 124,000 124,000 - 1555521130 4699 - Reimbursements/Other 844 42,896 44,500 12,000 12,000 (32,500) 6 Fund ORGANIZATION KEY OBJECT ACTUAL FY 2018-19 ACTUAL FY 2019-20 REVISED BUDGET FY 2020-21 YEAR END ESTIMATE FY 2020-21 ADOPTED FY 2021-22 VARIANCE STATEMENT OF REVENUES BY FUND 1555521130 4732 - Fees/Rider Fares 9,297 7,435 9,000 4,500 4,500 (4,500) 1555521130 4734 - Fees/Advertising 6,959 5,751 8,000 - - (8,000) 1500000000 4899 - Miscellaneous Other - (150) - - - - 1555521480 5948 - TRANSFER IN-MATCHING FUNDS 8,621 - - - - - 15 Prop A Total 1,189,021 1,183,126 1,297,061 1,252,061 1,173,318 (123,743) 16-Transportation fund 1600000000 4435 - Interest Income 2 - - - - - 1680000661 4560 - Federal Grant 162,604 - - - 16 Transportation fund Total 162,606 - - - - - 17-Prop C 1755521120 4101 - Taxes/General Sales & Use 828,665 799,099 897,127 897,127 831,811 (65,316) 1755521120 4435 - Interest Income 31,020 40,898 30,000 30,000 30,000 - 1780000501 4560 - Federal Grants 51,924 - - - - - 1755521301 4699 - Reimbursements/Other 89,371 83,280 72,000 82,800 82,800 10,800 1755521120 4699 - Reimbursements/Other 281 - - - - - 1755521120 4732 - Fees/Rider Fares 5,497 4,137 5,000 1,200 1,200 (3,800) 1755521250 4733 - Bus Pass Sales 5,407 3,333 5,700 200 200 (5,500) 1755521250 4754 - Metrolink Pass Sales 5,377 4,065 6,800 1,500 1,500 (5,300) 1700000000 4899 - Miscellaneous Other - (70) - - - - 17 Prop C Total 1,017,542 934,742 1,016,627 1,012,827 947,511 (69,116) 18-CDBG 1835910000 4579 - Federal Govt Allocations 700,474 335,332 411,079 411,079 406,969 (4,110) 1835910000 4580 - L.A. County Grants - - 78,825 35,441 - (78,825) 18 CDBG Total 700,474 335,332 489,904 446,520 406,969 (82,935) 19-Park-in-Lieu/Quimby 1925420000 4225 - Quimby Act Collections 6,150 44,850 35,000 15,000 10,000 (25,000) 1925420000 4435 - Interest Income 1,377 2,277 1,000 1,000 1,000 - 19 Park-in-Lieu/Quimby Total 7,527 47,127 36,000 16,000 11,000 (25,000) 20-Measure W-LA County-Safe Clean Water Program 2000000000 4100 - Parcel Tax - - 620,000 606,108 606,108 (13,892) 20 Measure W-LA County Total - - 620,000 606,108 606,108 (13,892) 21-Senior Nutrition 2125541001 4565 - Area Agency on Aging Grant 118,611 134,702 188,000 205,000 188,000 - 2125541002 4565 - Area Agency on Aging Grant 34,437 57,647 124,000 124,000 124,000 - 2125541003 4565 - Area Agency on Aging Grant 1,000 601 1,170 1,000 1,170 - 2125541001 4570 - USDA Grant (Sr Nutrition)2,540 4,984 7,300 65,000 7,300 - 2125541002 4570 - USDA Grant (Sr Nutrition)1,184 1,338 2,900 5,900 2,900 - 2125541000 4875 - Donations 7,921 12,559 2,465 - 2,465 - 2125541001 4875 - Donations 10,093 8,955 13,678 - 13,678 - 2125541002 4875 - Donations 8,075 8,687 10,619 5,200 10,619 - 2125541001 4880 - Donations-in Kind 29,760 32,000 32,000 32,000 32,000 - 2125541002 4880 - Donations-in Kind 14,880 13,321 16,000 16,000 16,000 - 2125541003 4880 - Donations-in Kind - - 480 - 480 - 2125541000 5940 - Transfers from Other Funds 218,212 146,068 69,023 69,023 105,435 36,412 2125541000 5948 - Transfer In-Matching Funds (18,508) (29,352) - - - - 2125541001 5948 - Transfer In-Matching Funds 13,314 31,773 (36,799) (36,799) 4,693 41,492 2125541002 5948 - Transfer In-Matching Funds 5,036 13,910 (32,265) (32,265) (53,927) (21,662) 2125541003 5948 - Transfer In-Matching Funds 158 240 9,603 9,603 10,136 533 21 Senior Nutrition Total 446,712 437,433 408,174 463,662 464,949 56,775 23-Climate Change Program 2340770555 4450 - Program Income 1,610,982 2,009,995 1,800,000 1,190,919 700,000 (1,100,000) 23 Climate Change Program Total 1,610,982 2,009,995 1,800,000 1,190,919 700,000 (1,100,000) 24-Public Benefit Program 2400000000 4435 - Interest Income 16,070 20,346 15,000 15,000 15,000 - 2440739080 4727 - AB1890 Pub Ben Progs 1,007,146 1,001,558 1,054,810 1,025,918 1,054,810 - 24 Public Benefit Program Total 1,023,216 1,021,904 1,069,810 1,040,918 1,069,810 - 26-Supplemental Law Enforcement 2620310000 4435 - Interest Income 6,750 10,430 3,000 3,000 3,000 - 2620310000 4540 - CA State Grants 148,746 171,520 110,000 180,000 180,000 70,000 26 Supplemental Law Enforcement Total 155,496 181,950 113,000 183,000 183,000 70,000 27-AQMD 2755523000 4435 - Interest Income 2,636 3,775 2,500 2,500 2,500 - 2755523000 4595 - AQMD Fees (AB2766)64,793 48,879 65,800 65,800 64,950 (850) 2755523250 4754 - Metrolink Pass Sales - 1,313 - - - - 2755523000 4754 - Metrolink Pass Sales 2,037 - 1,500 - - (1,500) 27 AQMD Total 69,466 53,966 69,800 68,300 67,450 (2,350) 28-Grants and Seizures 1030900001 4599 - Grants/Other-Mea H-Homeless - - 37,000 - - (37,000) 1030900001 4620 - Reimbursement-State of California - - - 58,076 - - 7 Fund ORGANIZATION KEY OBJECT ACTUAL FY 2018-19 ACTUAL FY 2019-20 REVISED BUDGET FY 2020-21 YEAR END ESTIMATE FY 2020-21 ADOPTED FY 2021-22 VARIANCE STATEMENT OF REVENUES BY FUND 2800000000 4899 - Miscellaneous Revenues (Grant & Seizure) 9 - - - - - 2810130001 4144 - Franchise/1% Cable (PEG-Public 4,512 34,774 - - - - 2810130001 4435 - Interest Income (PEG-Public Access) 4,511 6,476 - - - - 2820310041 4435 - Interest Income (Asset Seiz/Fed Justice) 9,203 11,972 4,000 - - (4,000) 2820310041 4560 - Federal Grants (Asset Seiz/Fed Justice) 124,607 420,060 100,000 100,000 100,000 - 2820310042 4435 - Interest Income (Asset Seiz/County) 485 161 - - - - 2820310042 4599 - Grants/Other (Asset Seiz/County)24,312 - - - - - 2820310047 4435 - Interest Income (Asset Seiz/Treasury) 767 2,574 750 - - (750) 2820310050 4540 - CA State Grants (911 Equip./Servcs.) - - 10,000 - - (10,000) 2820310050 4625 - Reimb/Police (911 Equip/Servcs)1,468 - 1,450 2,902 2,000 550 2820310052 4416 - P.D. Phone Commissions (Inmate Welfare) 362 578 - - - - 2820310052 4435 - Interest Income (Inmate Welfare)18 6 - - - - 2820310087 4620- Reimb/State of California (BSCC/ESGV) 11,505 67,473 - - - - 2820310089 4560 - Federal Grants (STEP Grant 17-18)35,374 - - - - - 2820310090 4540 - CA State Grants (STEP Grant 18-19)43,598 40,329 - - - - 2820310091 4560 - Federal Grants (JAG Grant 2017)- 14,926 14,925 14,925 - (14,925) 2820310092 4560 - Federal Grants (JAG Grant 2018)- - 12,784 12,784 - (12,784) 2820310093 4540 - CA State Grants (BSCC-AZPD)- - 110,250 - - (110,250) 2820310094 4560 - Federal Grants (STEP 19-20)- - 46,052 26,810 - (46,052) 2820310095 4560 - Federal Grants - - 11,594 11,594 - (11,594) 2820310096 4560 - Federal Grants - - 93,000 12,000 81,000 (12,000) 2820320031 4540 - CA State Grants ('17 Homeland Security) - 90,320 93,124 - - (93,124) 2820320032 4540 - CA State Grants (18 Homeland - - 70,199 70,189 - (70,199) 2825410101 4580 - L.A. County Grants (Pool Rehab/Grant #2405) 272,833 - - - - - 2825410151 4599 - Grants/Other (Cany. City Found.- Rec Grant) - 13,000 186,000 - - (186,000) 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 - - - - - 2825420074 4435 - Interest Income (AQMD Tree Plant)12 1 - - - - 2825541060 4435 - Interest Income (Canyon City Found. Grant) 53 41 - - - - 2830511051 4435 - Interest Income (Pub. Lib. Fund Gnt.) 2,834 3,100 - - - - 2830511051 4599 - Grants/Other (Pub. Lib. Fund Gnt.)637 - - - - - 2830511051 4736 - Fees/Reprographics/Library (Pub Lib. Fund Gnt.) 9,045 7,204 5,000 - - (5,000) 2830511056 4435 - Interest Income (Restricted Donate.) 794 949 - - - - 2830511058 4540 - CA State Grants (Lib. Svcs.&Tech. Act Gnt.) 110 - - - - - 2830511061 4599 - Grants/Other (Cany. City Found.- 2017-18) 31,548 35,697 40,000 - - (40,000) 2830511072 4435 - Interest Income (Broadband Gnt)12 15 - - - - 2830511073 4435 - Interest Income (Family Place Gnt)21 24 - - - - 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 63 4,830 - - (4,830) 2830511159 4540 - CA State Grants (Cal Library - - 4,290 - - (4,290) 2830511160 4540 - CA State Grants (Fit Together)2,278 9,230 - - (9,230) 2830513001 4540 - CA State Grants (Cal Recycle Grant)932 1,959 2,820 - - (2,820) 2830513051 4540 - CA State Grants - - 13,200 - - (13,200) 2830513055 4875 - Donations (Summer Reading Prgm.)- 283 - - - - 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 - - - - - 2830513160 498 - 17,000 - - (17,000) 2830515055 4540 - CA State Grants (Family Library 19,843 19,995 11,760 - - (11,760) 2830515055 4599 - Grants/Other (Family Library - - - - - - 2830515081 4580 - L.A. County Grants (LA Cnty Homeless Grant) 26,768 - - - - - 2830515085 4540 - CA State Grants (CA. Lib. Lit. Svcs.)16,046 9,838 - - - - 2830515085 4599 - Grants/Other (CA. Lib. Lit. Svcs.)- - 18,000 - - (18,000) 2830900100 4599 - Grants/Other - - 45,000 - - (45,000) 2830900200 4599 - Grants/Other - - 15,000 - - (15,000) 8 Fund ORGANIZATION KEY OBJECT ACTUAL FY 2018-19 ACTUAL FY 2019-20 REVISED BUDGET FY 2020-21 YEAR END ESTIMATE FY 2020-21 ADOPTED FY 2021-22 VARIANCE STATEMENT OF REVENUES BY FUND 2830900300 4599 - Grants/Other - - 30,000 - - (30,000) 2830900400 4599 - Grants/Other - - 75,000 - - (75,000) 2835611003 4540 - CA State Grants - - 160,000 - - (160,000) 2880655000 4540 - CA State Grants - - 90,000 - - (90,000) 2830515159 4560 - Federal Grants (Inst of Museum&Lib.) 6,333 - - - - - 2835611000 4705 - Fees/General Plan (Gen Plan Surchg.) 20,385 - - - - - 2835611001 4560 - Federal Grants (Pre-Disaster Miti. Grant) 42,792 - - - - - 2835611002 4899 - Miscellaneous Revenues (art in Public Places) 179,571 13,320 - - - - 2840750062 4435 - Interest Income (Oil Block Grant)115 124 - - - - 2840750062 4546 - CA Waste Mgmt Grants (Oil Block Grant) 14,141 14,016 - - - - 2840750064 4540 - CA State Grants (Bev. Container Recy.) 12,581 15,338 - - - - 2855662020 4581 - TDA Grants (MTA-Trans Devel Act)16,044 - - - - - 2880000661 4560 - Federal Grants (Traffic Mgmt. Sys.)985 - - - - - 2880651006 4582 - MTA Grants (MSRC Grant-2,423 - - - - - 2880661003 4560 - Federal Grants (SAFETEA-LU Azusa 131,228 - - - - - 2820310094 4540 - CA State Grants - 38,894 - - - - 2830511158 4599 - Grants/Other - 3,000 - - - - 2830511161 4540 - CA State Grants - 5,000 5,000 - - (5,000) 2880000661 4582 - MTA Grants - 1,326,127 - - - - 2830513158 4540 - CA State Grants - 3,832 320 - - (320) 2880521130 4560 - Federal Grants - 266,400 - - - - 2835611033 4599 - Grants/Other - 93,832 - - - - 2835611033 4890 - Prior Year Rev/Recvd Curr Yr - 5,338 - - - - 2880661005 4699 - Reimbursements/Other (Ftl/Dltn 88,463 - - - - - 28 Grants and Seizures Total 1,232,083 2,569,313 1,337,578 309,280 183,000 (1,154,578) 29-Fire Safety 2920331000 4747 - Per Unit D.A. charges - 104,812 - - - - 2920331000 4748 - Fire Safety Fee 332,445 1,411,282 - - - - 2920331000 5940 - Transfers from Other Funds 4,901,890 5,696,345 5,874,032 5,620,580 6,424,309 550,277 29 Fire Safety Total 5,234,335 7,212,439 5,874,032 5,620,580 6,424,309 550,277 31-Consumer Services 3140702920 4412 - Rent/Building 84,564 92,832 100,302 100,302 104,118 3,816 3140711000 4698 - Consumer Services Interfund 5,902,888 5,435,293 7,616,612 6,857,519 6,979,701 (636,911) 3140711000 4699 - Reimbursements/Other 7,757 3,576 10,000 10,000 3,500 (6,500) 3140711000 4870 - Recovered Acct Rec Write-offs - - 500 500 500 - 3140711000 4899 - Miscellaneous Other 81,603 (109) - - - - 3100000000 5940 - Transfers from Other Funds 132,500 132,335 157,335 157,335 157,335 - 31 Consumer Services Total 6,209,312 5,666,110 7,884,749 7,125,656 7,245,154 (639,595) 32-Water 3240721000 4314 - Fines/Drought Citations 7,169 400 5,000 2,083 5,000 - 3240721000 4435 - Interest Income 523,113 548,344 500,000 500,000 500,000 - 3240721000 4499 - Rents/Other 96,311 71,738 89,448 86,918 145,848 56,400 3240721000 4699 - Reimbursements/Other 51,117 82,981 35,000 36,064 35,000 - 3240721790 4699 - Reimbursements/Other 29,927 28,095 25,000 10,417 25,000 - 3240721000 4758 - Fees/Bid Specifications 490 200 500 208 75 (425) 3240721000 4798 - Fees/Other 326,463 132,069 200,000 135,000 100,000 (100,000) 3240721000 4805 - Sale/Scrap Metal - 25,769 - 13,282 - - 3240721000 4841 - Lease/Water Rights 575,590 1,534,560 1,895,000 1,894,464 - (1,895,000) 3240721000 4846 - Lease-Other 12,000 11,000 12,000 12,000 12,000 - 3240721790 4870 - Recovered Acct Rec Write-offs 8,530 8,676 10,000 10,000 10,000 - 3240721791 4891 - Gain/Loss/Retired Assets - 326 - 7,950 - - 3240722700 4899 - Miscellaneous Other - 20,309 - - (20,309) 3240721000 4899 - Miscellaneous Other 579 20,951 - 1,005,150 - - 3240721000 5240 - Water/Residential 11,354,920 12,670,639 13,526,346 13,536,361 14,067,400 541,054 3240721000 5242 - Water/Commercial 4,518,115 4,751,953 5,212,532 5,178,642 5,421,033 208,501 3240721000 5243 - Water/Industrial 2,925,796 2,379,708 3,550,000 2,664,257 3,692,000 142,000 3240721000 5244 - Water/Fire Service 564,992 585,623 697,241 617,845 725,131 27,890 3240721000 5245 - Water/Other Public Ent 814,628 877,315 1,479,341 1,268,952 1,538,515 59,174 3240721000 5247 - Water Sys Development Fee 103,104 398,993 200,000 200,000 100,000 (100,000) 3240721000 5248 - Water/Interdepartmental 360,424 395,792 267,500 406,471 267,500 - 3240721000 5251 - Water Services/Misc 499,438 372,132 495,000 368,424 514,800 19,800 32 Water Total 22,772,707 24,897,265 28,220,217 27,954,489 27,159,302 (1,060,915) 33-Electric 3300000000 4435 - Interest Income - 73 - 79,310 63,448 63,448 3340730000 4435 - Interest Income 10,948 7,199 5,000 5,000 5,000 - 3340734190 4435 - Interest Income 262,648 385,432 300,000 300,000 300,000 - 3340734190 4436 - Gain/Loss/Investment Sales 187,751 5,119 - - - - 3340734190 4440 - Interest/Rate Stabilization 4,422 152,889 4,000 4,000 4,000 - 3340734540 4650 - Reimb/Other Utilities - 515 5,000 5,000 5,000 - 3340734510 4699 - Reimbursements/Other 507,054 - - - - - 3340734510 4798 - Fees/Other 32,676 (2,042) - - - - 3300000000 4805 - Sale/Scrap Metal 3,614 - - - - - 9 Fund ORGANIZATION KEY OBJECT ACTUAL FY 2018-19 ACTUAL FY 2019-20 REVISED BUDGET FY 2020-21 YEAR END ESTIMATE FY 2020-21 ADOPTED FY 2021-22 VARIANCE STATEMENT OF REVENUES BY FUND 3340734400 4811 - Sale/Electricity 12,627,721 13,484,205 14,313,332 12,367,074 13,381,640 (931,692) 3340734420 4811 - Sale/Electricity 21,427,891 20,628,273 21,298,557 18,919,276 20,469,774 (828,783) 3340734450 4811 - Sale/Electricity 1,480,923 1,361,205 1,399,004 1,248,433 1,352,819 (46,185) 3340734470 4811 - Sale/Electricity 3,287,395 2,165,481 2,919,033 2,850,000 2,058,190 (860,843) 3340799040 4870 - Recovered Acct Rec Write-offs 13,238 11,186 15,000 15,000 15,000 - 3340734210 4899 - Miscellaneous Other 214,692 (252,850) 20,000 20,000 20,000 - 3340775550 5940 - Transfers from Other Funds - 4,063,991 - - - - 33 Electric Total 40,060,972 42,010,676 40,278,926 35,813,093 37,674,871 (2,604,055) 34-Sewer 3455665000 4435 - Interest Income 98,124 122,016 85,000 85,000 85,000 - 3455665000 4716 - Fees/Sewer 3,131,966 3,290,464 3,163,928 3,163,928 3,163,928 - 3455665000 4870 - Recovered Acct Rec Write-offs 1,890 2,486 - - - - 34 Sewer Total 3,231,981 3,414,966 3,248,928 3,248,928 3,248,928 - 36-Refuse 3640750000 4158 - Franchise/Trash 714,750 763,180 749,859 694,290 762,000 12,141 3640750000 4722 - Charges/Refuse & Dump 3,777,729 3,959,435 4,059,532 3,426,083 4,579,000 519,468 3640750000 4851 - Chg/Uncollect Refuse Fee 161,668 157,938 157,335 133,098 157,335 - 3640750000 4870 - Recovered Acct Rec Write-offs 1,817 2,023 25,000 3,001 25,000 - 36 Refuse Total 4,655,965 4,882,577 4,991,726 4,256,472 5,523,335 531,609 37-Rosedale-Monrovia Nursery 3700000000 4435 - Interest Income 4,661 4,341 3,500 3,500 3,500 - 3700000143 4744 - Community Maintenance Fee 532,932 543,674 550,800 550,800 550,800 - 3700000147 4744 - Community Maintenance Fee 153,143 167,636 153,000 153,000 153,000 - 37 Rosedale-Monrovia Nursery Total 690,735 715,651 707,300 707,300 707,300 - 39-AB939 Fee 3940750065 4450 - Program Income 188,199 211,731 223,285 187,630 227,000 3,715 39 AB939 Fee Total 188,199 211,731 223,285 187,630 227,000 3,715 41-Employee Benefit Fund 4190000000 5940 - Transfers from Other Funds 666,080 952,800 1,062,475 1,062,475 965,290 (97,185) 41 Employee Benefit Fund Total 666,080 952,800 1,062,475 1,062,475 965,290 (97,185) 42-Self Insurance 4250923000 4435 - Interest Income 5,614 - 3,000 1,000 1,000 (2,000) 4200000000 4699 - Reimbursements/Other - 257,937 - - - - 4250923000 4774 - Insurance/Interfund 1,846,581 1,950,139 2,199,699 2,203,467 2,283,212 83,513 4250923000 4777 - Unemployment/Interfund 24,920 25,406 30,850 30,850 30,530 (320) 4250923000 4779 - Worker's Comp/Interfund 1,011,095 1,029,502 1,042,370 1,042,370 1,031,635 (10,735) 42 Self Insurance Total 2,888,210 3,262,984 3,275,919 3,277,687 3,346,377 70,458 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 111 - - - - - 4600000000 4891 - Gain/Loss/Retired Assets - (6,180) - - - - 46 Equipment Replacement Total 111 (6,180) - - - - 48-IT Services 4849930000 4762 - MIS/Interfund 1,817,683 1,730,547 2,026,376 1,862,236 2,180,231 153,855 4849930000 4801 - Sale/Maps & Publications 5,302 3,123 3,000 3,800 3,800 800 4849930000 4890 - Prior Year Rev/Recvd Curr Yr 19,024 - - - - 48 IT Services Total 1,822,985 1,752,695 2,029,376 1,866,036 2,184,031 154,655 49-Public Works Endowment Fund 4955661069 4435 - Interest Income 1,832 1,589 1,000 1,000 1,000 - 49 Public Works Endowment Fund Total 1,832 1,589 1,000 1,000 1,000 - 53-Measure A Park Funds 5380000420 4100 - Parcel Tax - - 387,423 387,423 150,000 (237,423) 53 Measure A Park Funds Total 1,832 - 387,423 387,423 150,000 (237,423) 63-Mountain Cove Debt Service 6360000011 4030 - Prop Tax/Special Assessment 626,721 633,335 690,106 678,454 613,113 (76,993) 6370000011 4030 - Prop Tax/Special Assessment 41,750 - - - - - 6320000011 4435 - Interest Income 6,728 3,848 - 3,000 2,500 2,500 6360000011 4435 - Interest Income 36 48 - - - - 6330000011 4435 - Interest Income 45 601 - - - - 6350000011 4435 - Interest Income 111 62 - - - - 6370000011 4435 - Interest Income 5 1 - - - - 6350000011 5940 - Transfers from Other Funds 363,556 352,336 - - - - 6370000011 5940 - Transfers from Other Funds 7,200 8,326 - - - - 6360000011 5940 - Transfers from Other Funds 4,015 7,181 - - - - 6330000011 5940 - Transfers from Other Funds 260,000 280,000 - - - - 63 Mountain Cove Debt Service Total 1,310,167 1,285,738 690,106 681,454 615,613 (74,493) 10 Fund ORGANIZATION KEY OBJECT ACTUAL FY 2018-19 ACTUAL FY 2019-20 REVISED BUDGET FY 2020-21 YEAR END ESTIMATE FY 2020-21 ADOPTED FY 2021-22 VARIANCE STATEMENT OF REVENUES BY FUND 65-CFD Rosedale IA1 Debt Service 6500000000 4030 - Prop Tax/Special Assessment 4,431,310 9,193,398 2,249,365 1,913,575 2,537,233 287,868 6500000022 4030 - Prop Tax/Special Assessment - 16,004,832 - - - - 6500000023 4030 - Prop Tax/Special Assessment 7,250,000 - - - - 6500000006 4030 - Prop Tax/Special Assessment - (9,193,398) - - - - 6500000019 4030 - Prop Tax/Special Assessment 678,500 - - - - 6500000026 4030 - Prop Tax/Special Assessment 198,167 - - - - 6500000027 4030 - Prop Tax/Special Assessment 823,519 - - - - 6500000000 4435 - Interest Income 3,115 237 50 100 100 50 6500000006 4435 - Interest Income 532 26 - - - - 6500000002 4435 - Interest Income 215,000 - - - - - 6500000014 4435 - Interest Income 50 - - - - - 6500000005 4435 - Interest Income 60,722 4,320 7,500 7,500 7,500 - 6500000013 4435 - Interest Income 6,543 476 850 - - (850) 6500000016 4435 - Interest Income 42 - - - - 6500000018 4435 - Interest Income 189 - - - - 6500000019 4435 - Interest Income 16 - - - - 6500000020 4435 - Interest Income 0 - - - - 6500000022 4435 - Interest Income 30,379 - - - - 6500000023 4435 - Interest Income 16,796 - - - - 6500000026 4435 - Interest Income 26 - - - - 6500000000 4899 - Miscellaneous Other 1 - - - - 6500000005 4899 - Miscellaneous Other 6 - - - - 6500000006 4899 - Miscellaneous Other 7 - - - - 6500000015 4899 - Miscellaneous Other 435 - - - - 6500000002 5940 - Transfers from Other Funds 1,125,000 - - - - - 6500000006 5940 - Transfers from Other Funds 220,150 9,193,398 - - - - 6500000013 5940 - Transfers from Other Funds 1,495 - - - - - 6500000016 5940 - Transfers from Other Funds 10,984 - - - - 6500000018 5940 - Transfers from Other Funds 840,689 - - - - 6500000020 5940 - Transfers from Other Funds 204,303 - - - - 6500000001 5940 - Transfers from Other Funds 1,700,634 - - - - - 65 CFD Rosedale IA1 Debt Service Total 7,764,552 35,257,348 2,257,765 1,921,175 2,544,833 287,068 66-CFD Rosedale IA2 Debt Service 6600000000 4030 - Prop Tax/Special Assessment - - 1,011,434 1,082,934 1,416,776 405,342 66 CFD Rosedale IA2 Debt Service Total - - 1,011,434 1,082,934 1,416,776 405,342 68-SPECIAL TAXES CFD-PUBLIC SAFETY SERVICES 6820000000 4435 - Interest Income 38 - - - - 6820000000 4744 - Community Maintenance Fee 5,295 7,163 5,500 7,200 59,404 53,904 68 SPECIAL TAXES CFD Total 5,295 7,201 5,500 7,200 59,404 53,904 71-APFA Debt Service Fund 7150000000 4435 - Interest Income 10,143 7,292 - - - - 7150000000 5940 - Transfers from Other Funds 361,962 367,827 868,215 868,215 - (868,215) 71 APFA Debt Service Fund Total 372,105 375,119 868,215 868,215 - (868,215) 81-MRG Lmod 20% 8110155000 4412 - Rent/Building - 1 - - - - 8110155000 4891 - Gain/Loss/Retired Assets - 181,758 - - - - 81-MRG Lmod 20%5,295 181,758 - - - - 87-Successor Agency 8700000000 7006 - Principal Payment Contra - (1,990,000) - - - - 8710135000 4412 - Rent/Building - 1,500 - - - - 8710125000 4435 - Interest Income 582 0 - - - - 8710165628 4435 - Interest Income 490 1,492 1,200 1,000 900 (300) 8710165630 4435 - Interest Income 262 173 264 100 100 (164) 8710165632 4435 - Interest Income 283 188 264 100 100 (164) 8710165634 4435 - Interest Income 47 29 48 35 35 (13) 8710165636 4435 - Interest Income 147 27 144 50 35 (109) 8710125000 4891- Gain/Loss/Retired Asset - 54,683 - - - - 8710165624 4891- Gain/Loss/Retired Asset - 20,773 - - - - 87 Successor Agency Total 1,810 (1,911,134) 1,920 1,285 1,170 (750) 88-Successor Agency - ROPS 8800000000 5945 - ROPS-CONTRIBUTION IN 5,971,272 4,598,833 4,500,000 5,970,000 3,945,195 (554,805) 88 Successor Agency - ROPS Total 5,971,272 4,598,833 4,500,000 5,970,000 3,945,195 (554,805) TOTAL- Non General Fund 116,596,651$ 148,286,614$ 120,396,545$ 112,934,104$ 113,679,915$ (6,716,630)$ GRAND TOTAL- All Funds 162,465,139$ 196,335,196$ 169,842,926$ 163,585,453$ 165,887,030$ (3,955,896)$ 11 GENERAL FUND EXPENDITURES Adopted General Fund Expenditures – By Function Fiscal Year 2021/22 Public Safety 51.0%General Government 24.6% Culture & Recreation 7.6% Community Development 7.0% Facilities & Infrastructure 6.8% Capital & Infrastructure Replacement 3.0% General Government $12.8 M Culture & Recreation $3.9 M Community Development $3.7 M Facilities & Infrastructure $3.5 M Public Safety $26.5 M General Fund Expenditures $52.0 M Capital & Infrastructure Replacement $1.6 M 12 FISCAL YEAR FISCAL YEAR FISCAL YEAR FISCAL YEAR BUDGET ACTIVITY 2020-21 2021-22 2021-22 2021-22 REVISED BUDGET ADOPTED PERSONNEL BUDGET ADOPTED OPERATIONS BUDGET ADOPTED TOTAL BUDGET % CHANGE ADMINISTRATION City Council 154,881 119,750 39,200 158,950 4,069 2.63% City Manager's Office 531,245 446,065 96,300 542,365 11,120 2.09% Neighborhood Services 23,320 - 21,521 21,521 (1,799) -7.71% City Clerk 620,697 467,830 189,890 657,720 37,023 5.96% City Treasurer 173,105 56,915 80,000 136,915 (36,190) -20.91% City Attorney 275,000 - 285,000 285,000 10,000 3.64% Capital & Infrastructure Replacement 913,601 - 1,582,576 1,582,576 668,975 100.00% Subtotal-Administration 2,691,849 1,090,560 2,294,487 3,385,047 693,198 25.75% ADMINISTRATIVE SERVICES Citywide 845,697 309,650 7,847,288 8,156,938 7,311,241 864.52% Finance 1,250,557 1,028,705 194,700 1,223,405 (27,152) -2.17% Printing Services 8,600 - 8,850 8,850 250 2.91% Purchasing 270,155 270,110 15,915 286,025 15,870 5.87% Personnel Services 565,772 265,865 267,800 533,665 (32,107) -5.67% Subtotal-Administrative Services 2,940,781 1,874,330 8,334,553 10,208,883 7,268,102 247.15% COMMUNITY RESOURCES Recreation 1,578,402 1,713,575 478,680 2,192,255 613,853 38.89% Senior Programs 322,893 119,735 113,200 232,935 (89,958) -27.86% Subtotal-Community Resources 1,901,295 1,833,310 591,880 2,425,190 523,895 27.55% ECONOMIC & COMMUNITY DEVELOPMENT Building 917,501 647,640 307,850 955,490 37,989 4.14% Community Improvement 965,309 755,758 177,150 932,908 (32,401) -3.36% Planning 1,097,743 478,155 494,150 972,305 (125,438) -11.43% Economic Development 288,059 130,175 358,700 488,875 200,816 69.71% Promenade 450,959 - 299,475 299,475 (151,484) -33.59% Subtotal-Economic & Comm. Dev.3,719,571 2,011,728 1,637,325 3,649,053 (70,518) -1.90% LIBRARY Library-General Services 1,384,413 1,294,380 194,100 1,488,480 104,067 7.52% Library-Youth Services 38,180 - 31,430 31,430 (6,750) -17.68% Subtotal-Library 1,422,593 1,294,380 225,530 1,519,910 97,316 6.84% PUBLIC SAFETY Emergency Services 9,190 - 19,550 19,550 10,360 112.73% Police Department 20,354,620 16,722,915 1,537,096 18,260,011 (2,094,609) -10.29% Police Department-IT 625,224 110,590 479,478 590,068 (35,156) -5.62% Police Contract Services 1,171,417 - 1,232,241 1,232,241 60,824 5.19% Subtotal-Public Safety 22,160,451 16,833,505 3,268,365 20,101,870 (2,058,581) -9.29% PUBLIC WORKS Engineering 312,742 - 231,970 231,970 (80,772) -25.83% Facilities Maintenance 750,663 196,003 614,450 810,453 59,790 7.96% Graffiti Abatement 133,227 137,848 17,350 155,198 21,971 16.49% Parks Operations 2,362,810 947,633 1,396,240 2,343,873 (18,937) -0.80% Subtotal-Public Works 3,559,442 1,281,484 2,260,010 3,541,494 (17,948) -0.50% TOTAL GENERAL FUND OPERATIONS BUDGET 38,395,982 26,219,297 18,612,150 44,831,447 6,435,465 16.76% Debt Service 868,215 - 4,747,816 4,747,816 3,879,601 446.85% Transfers Out 7,917,121 - 2,449,549 2,449,549 (5,467,572) -69.06% TOTAL GENERAL FUND BUDGET 47,181,318 26,219,297 25,809,515 52,028,812 4,847,494 10.27% EXPENDITURE SUMMARY GENERAL FUND VARIANCE INCREASE/ (DECREASE) 20/21 to 21/22 13 ALL FUNDS EXPENDITURES Adopted All Funds Expenditures – By Function Fiscal Year 2021/22 Utilities 53.0% Public Safety 17.9% General Government 13.7% Debt Service 2.9% Facilities & Infrastructure 5.8% Culture & Recreation 4.0%Community Development 2.7% Public Safety $27.9 M General Government $21.4 M Debt Service $4.4 M Facilities & Infrastructure $9.0 M Utilities $82.3 M Culture & Recreation $6.2 M Community Development $4.2 M All Funds Expenditures $155.4 M 14 FISCAL YEAR FISCAL YEAR FISCAL YEAR FISCAL YEAR FISCAL YEAR BUDGET ACTIVITY 2020-21 2021-22 2021-22 2021-22 2021-22 REVISED BUDGET ADOPTED PERSONNEL BUDGET ADOPTED OPERATIONS BUDGET CAPITAL OUTLAYS & IMPROVEMENTS ADOPTED TOTAL BUDGET % CHANGE ADMINISTRATION City Council 154,881 119,750 39,200 - 158,950 4,069 2.63% City Manager's Office 531,245 446,065 96,300 - 542,365 11,120 2.09% Neighborhood Services 23,320 - 21,521 - 21,521 (1,799) -7.71% City Clerk 620,697 467,830 189,890 - 657,720 37,023 5.96% City Treasurer 173,105 56,915 80,000 - 136,915 (36,190) -20.91% City Attorney 275,000 - 285,000 - 285,000 10,000 3.64% Public Education Grant 69,026 - 38,364 - 38,364 (30,662) 100.00% Capital & Infrastructure Replacement 913,601 - - 1,582,576 1,582,576 668,975 100.00% Subtotal-Administration 2,760,875 1,090,560 750,275 1,582,576 3,423,411 662,536 24.00% ADMINISTRATIVE SERVICES APFA Debt Service 868,215 - - - - (868,215) -100.00% CFD Debt Service 3,835,905 - 3,975,684 - 3,975,684 139,779 3.64% CFD Maintenance 465,221 224,019 230,800 - 454,819 (10,402) -2.24% City-Wide 845,697 309,650 7,847,288 - 8,156,938 7,311,241 864.52% Employee Benefit 1,062,475 965,290 - - 965,290 (97,185) -9.15% Accounting 1,250,557 1,028,705 194,700 - 1,223,405 (27,152) -2.17% Printing Services 8,600 - 8,850 - 8,850 250 2.91% Purchasing 270,155 270,110 15,915 - 286,025 15,870 5.87% Personnel Services 565,772 265,865 267,800 - 533,665 (32,107) -5.67% Risk Management 4,366,112 263,095 4,396,213 - 4,659,308 293,196 6.72% Subtotal-Administrative Services 13,538,709 3,326,734 16,937,250 - 20,263,984 6,725,275 49.67% COMMUNITY RESOUCES Recreation 1,578,402 1,713,575 478,680 - 2,192,255 613,853 38.89% Senior Programs 322,893 119,735 113,200 - 232,935 (89,958) -27.86% Senior Nutrition 317,226 211,560 253,389 - 464,949 147,723 46.57% Proposition A 1,084,322 850,660 178,585 - 1,029,245 (55,077) -5.08% Proposition C 2,412,339 417,535 171,935 - 589,470 (1,822,869) -75.56% Air Quality Management District (AQMD)97,766 11,750 32,880 115,763 160,393 62,627 64.06% Subtotal-Community Resources 5,812,948 3,324,815 1,228,669 115,763 4,669,247 (1,143,701) -19.68% ECONOMIC & COMMUNITY DEVELOPMENT Building 917,501 647,640 307,850 - 955,490 37,989 4.14% Community Development Block Grant 667,130 189,620 286,000 31,969 507,589 (159,541) -23.91% Community Improvement 965,309 755,758 177,150 - 932,908 (32,401) -3.36% Planning 1,097,743 478,155 494,150 - 972,305 (125,438) -11.43% Economic Development 288,059 130,175 358,700 - 488,875 200,816 69.71% Promenade 450,959 - 299,475 - 299,475 (151,484) -33.59% Subtotal-Economic & Comm. Dev. 4,386,701 2,201,348 1,923,325 31,969 4,156,642 (230,059) -5.24% INFORMATION TECHNOLOGY Information Technology 2,099,619 1,106,580 878,825 194,826 2,180,231 80,612 3.84% Subtotal-Information Technology 2,099,619 1,106,580 878,825 194,826 2,180,231 80,612 3.84% LIBRARY Library-General Services 1,384,413 1,294,380 194,100 - 1,488,480 104,067 7.52% Library-Youth Services 38,180 - 31,430 - 31,430 (6,750) -17.68% Subtotal-Library 1,422,593 1,294,380 225,530 - 1,519,910 97,317 6.84% LIGHT AND WATER CA Climate Balancing Account 3,726,882 - 2,000,000 - 2,000,000 (1,726,882) -46.34% Consumer Services 7,514,170 3,478,700 3,156,774 14,725 6,650,199 (863,971) -11.50% Electric 48,541,647 4,594,145 35,036,325 1,562,287 41,192,758 (7,348,889) -15.14% Public Benefit Programs 1,462,694 241,545 1,264,600 - 1,506,145 43,451 2.97% Water 25,538,364 3,990,335 21,732,193 357,500 26,080,028 541,664 2.12% Recycling and Solid Waste 4,501,304 132,010 4,745,095 - 4,877,105 375,801 8.35% Subtotal-Light and Water 91,285,061 12,436,735 67,934,987 1,934,512 82,306,234 (8,978,827) -9.84% EXPENDITURE SUMMARY ALL FUNDS VARIANCE INCREASE/ (DECREASE) 20/21 to 21/22 15 FISCAL YEAR FISCAL YEAR FISCAL YEAR FISCAL YEAR FISCAL YEAR BUDGET ACTIVITY 2020-21 2021-22 2021-22 2021-22 2021-22 REVISED BUDGET ADOPTED PERSONNEL BUDGET ADOPTED OPERATIONS BUDGET CAPITAL OUTLAYS & IMPROVEMENTS ADOPTED TOTAL BUDGET % CHANGE EXPENDITURE SUMMARY ALL FUNDS VARIANCE INCREASE/ (DECREASE) 20/21 to 21/22 PUBLIC SAFETY Asset Seizures 322,330 - 293,531 545,171 838,702 516,372 160.20% Emergency Services 9,190 - 19,550 - 19,550 10,360 112.73% Fire Safety 5,874,032 - 6,424,309 - 6,424,309 550,277 9.37% Police Contract Services 1,171,417 - 1,232,241 - 1,232,241 60,824 5.19% Police Department 20,354,620 16,722,915 1,537,096 - 18,260,011 (2,094,609) -10.29% Police Department-IT 625,224 110,590 479,478 - 590,068 (35,156) -5.62% Police Department-SLESF 140,680 - 91,300 419,405 510,705 370,025 263.03% Subtotal-Public Safety 28,497,495 16,833,505 10,077,505 964,576 27,875,586 (621,907) -2.18% PUBLIC WORKS Utility Mitigation 50,000 - 200,000 200,000 150,000 300.00% Engineering 1,610,104 130,785 464,614 - 595,399 (1,014,705) -63.02% Facilities Maintenance 750,663 196,003 614,450 - 810,453 59,790 7.96% Graffiti Abatement 133,227 137,848 17,350 - 155,198 21,971 16.49% Measure A-Park Funds 387,423 - - - - (387,423) 0.00% Safe Clean Water Program 506,108 93,570 354,608 448,178 (57,930) -11.45% Roadway Maintenance 1,597,568 1,082,200 459,310 200,000 1,741,510 143,942 9.01% Sewer Maintenance 3,382,681 1,011,029 1,575,133 50,000 2,636,162 (746,519) -22.07% Parks Operations 2,453,231 947,633 1,455,240 - 2,402,873 (50,358) -2.05% Subtotal-Public Works 10,871,005 3,599,068 5,140,705 250,000 8,989,773 (1,881,232) -17.31% TOTAL CITY OPERATIONS BUDGET 160,675,006 45,213,725 105,097,071 5,074,222 155,385,018 (5,289,986) -3.29% CAPITAL IMPROVEMENT PROJECTS 16,656,190 - - 4,305,111 4,305,111 (12,351,079) 100.00% SUCCESSOR AGENCY 5,111,836 - 4,235,452 - 4,235,452 (876,384) -17.14% TOTAL TRANSFERS 10,617,705 - - 10,069,656 10,069,656 (548,050) -5.16% TOTAL CITY AND UTILITY BUDGET 193,060,737 45,213,725 109,332,523 19,448,989 173,995,237 (19,065,499) -9.88% 16 CITY OF AZUSA FULL-TIME PERSONNEL ALLOCATION SUMMARY FTE Allocation Budgeted Salary FY 20/21 FY21/22 FY 20/21 FY21/22 ADMINISTRATION Office of the City Manager 2.30 2.30 300,575$ 303,355$ City Clerk 2.00 2.00 183,550 189,000 Administration Total 4.30 4.30 484,125 492,355 ADMINISTRATIVE SERVICES Finance 8.30 7.85 672,890$ 704,480$ Purchasing 2.00 2.00 149,200 159,200 Personnel Services 2.00 2.00 171,560 183,560 Risk Management 2.00 2.00 171,560 183,560 CFD Park Operations Rosedale 1.70 1.70 123,530 128,045 Administrative Services Total 16.00 15.55 1,288,740 1,358,845 COMMUNITY RESOURCES Recreation 6.25 6.25 454,870 449,295 Senior Acitivities 1.52 1.62 79,605 81,605 Senior Nutrition 1.48 2.18 76,525 135,375 Proposition A 7.08 7.31 440,010 488,990 Proposition C 3.63 3.55 250,695 263,385 Community Resources Total 19.96 20.90 1,301,705 1,418,650 ECONOMIC AND COMMUNITY DEV. Building 4.70 4.95 415,925 442,580 Community Improvement 6.44 6.69 486,705 508,650 Community Development Block Grant (CDBG)1.16 1.51 80,595 101,635 Economic Development 1.00 1.25 74,600 90,730 Planning 3.70 3.95 293,560 319,125 Economic and Community Dev. Total 17.00 18.35 1,351,385 1,462,720 INFORMATION TECHNOLOGY City Information Systems 2.38 2.38 262,785 260,035 Light and Water Information Systems 4.36 4.36 418,170 442,210 Sewer Information Systems 0.26 0.26 29,115 25,455 Information Technology Total 7.00 7.00 710,070 727,700 LIBRARY General Library Services 9.00 9.00 569,355 566,600 Library Total 9.00 9.00 569,355 566,600 17 CITY OF AZUSA FULL-TIME PERSONNEL ALLOCATION SUMMARY FTE Allocation Budgeted Salary FY 20/21 FY21/22 FY 20/21 FY21/22 LIGHT AND WATER Consumer Services 31.20 29.25 2,483,590 2,331,695 Electric 25.00 25.00 2,775,180 2,857,140 Public Benefit 1.10 1.45 119,455 161,725 Solid Waste 1.00 0.60 131,520 94,760 Water 28.30 30.30 2,432,930 2,648,745 Light and Water Total 86.60 86.60 7,942,675 8,094,065 PUBLIC SAFETY Police 88.00 91.00 8,449,085 8,891,660 Police-Information Technology 2.00 2.00 173,380 183,660 Public Safety Total 90.00 93.00 8,622,465 9,075,320 PUBLIC WORKS Engineering 1.50 1.05 126,305 87,655 Facilities Maintenance 1.24 1.22 86,265 88,535 Graffiti Abatement 1.02 1.32 51,480 77,065 Parks Operations 7.55 7.70 519,350 514,820 Roadway Maintenance 9.40 10.05 604,555 671,450 Safe Clean Water 0.00 0.75 - 63,790.00 Sewer Maintenance 8.43 8.21 677,440 680,885 Public Works Total 29.14 30.30 2,065,395 2,184,200 TOTAL FULL-TIME PERSONNEL 279.00 285.00 24,335,915$ 25,380,455$ 18 CITY OF AZUSA PART-TIME PERSONNEL ALLOCATION SUMMARY FTE Allocation Budgeted Salary FY 20/21 FY21/22 FY 20/21 FY21/22 ADMINISTRATION Office of the City Manager 988 988 14,375$ 16,565$ City Council N/A N/A 24,000 24,000 City Treasurer N/A N/A 31,525 31,525 City Clerk 5,356 5,356 158,385 156,160 Administration Total 6,344 6,344 228,285 228,250 ADMINISTRATIVE SERVICES CFD Park Operations Rosedale 1,924 1,907 26,255 28,400 Administrative Services Total 1,924 1,907 26,255 28,400 COMMUNITY RESOURCES Recreation 11,877 35,776 191,610 559,010 Aquatic Programs 3,561 7,502 77,735 131,940 Senior Acitivities 915 - 23,035 - Proposition A 4,222 3,452 104,320 91,905 Proposition C 1,165 1,164 28,970 31,040 Community Resources Total 21,741 47,895 425,670 813,895 ECONOMIC AND COMMUNITY DEV. Community Development Block Grant (CDBG)2,413 2,413 38,170 41,805 Economic and Community Dev. Total 2,413 2,413 38,170 41,805 INFORMATION TECHNOLOGY City Information Systems 1,040 499 26,370 12,901 Light & Water Information Systems - 499 - 12,901 Information Technology Total 1,040 998 26,370 25,802 LIBRARY General Library Services 16,328 20,301 302,080 375,385 Library Total 16,328 20,301 302,080 375,385 LIGHT AND WATER Consumer Services 7,342 1,560 145,625 25,975 Light and Water Total 7,342 1,560 145,625 25,975 PUBLIC SAFETY Police 18,304 16,328 485,075 488,180 Public Safety Total 18,304 16,328 485,075 488,180 19 CITY OF AZUSA PART-TIME PERSONNEL ALLOCATION SUMMARY FTE Allocation Budgeted Salary FY 20/21 FY21/22 FY 20/21 FY21/22 PUBLIC WORKS Graffiti Removal 624 624 15,550 16,010 Roadway Maintenance 832 832 20,515 21,215 Parks Operations 8,902 8,237 131,355 129,480 Public Works Total 10,358 9,693 167,420 166,705 TOTAL PART-TIME PERSONNEL HOURS 85,794 107,439 1,844,950$ 2,194,397$ 20 CITY OF AZUSAADOPTED PERSONNEL CHANGES FOR FISCAL YEAR 2021-22 DETAILSDepartmentDivisionRequest/Proposal Current Classification FTE Total CostFund JustificationAdministrative ServicesPurchasingNew Part-Time Position: Store KeeperClassification: Store Keeper - P/T0.48 28,845$ General Fund Assist full-time store keeper with daily duties including but not limited to pulling order for internal customers, delivering goods on a daily basis to various facilities, receive daily shipments, monitor and restock inventory and non inventory items into accounting system,AccountingReclassify: Senior Accountant to Principal AccountantDelete: Senior Account (1.0)Add: Principal Accountant (1.0)- 5,785$ 30% GF, 25% Prop A, 25% Prop C, 10% Sewer, 5% Gas Tax, 5% Measure RCreate additional hierarchy in Finance for retention purposesAccountingAdjust Salary Range: Budget AdministratorClassification: Budget Administrator- 12,260$ General Fund Bring salary more in alignment with market in addition to incumbent taking on more complex duties over the years AccountingAdjust Salary Range: Finance ManagerClassification: Finance Manager- 10,900$ General Fund Increase salary to same as Police Administrative Services Manager for retention and to address compactionHuman Resources/Risk ManagementAdjust Salary Range: Human Resources ManagerClassification: Human Resources Manager- 12,920$ 50% General Fund, 50% Risk ManagementIncrease salary to same as Police Administrative Services Manager for recruitment and retentionAdministrative Services Total Estimated Impact: 0.48 70,710$ Community ResourcesSenior ProgramsReclassify from Part Time to Full time Position: Recreation Coordinator- F/TDelete: (0.69) Rec Coordinator- P/T Delete: (0.31) Rec Leader-P/T (0.31 FTE)Add: (1.0) Recreation Coordinator - F/T- 15,620 35% CDBG, 40% GF Sr Activities, 25% GF RecreationOversee and implement senior svcs programs, but expand services for youth and family especially in public benefits and social services.Community Resources Total Estimated Impact: - 15,620$ Econ & Comm DevAdministrationNew Full-Time Position: Administrative TechClassification: Admin Tech- F/T1.00 84,420$ General Fund Resume administrative duties for the Department absorbed by the Executive Assistant to the City Manager over the yearsEcon & Comm Dev Total Estimated Impact: 1.00 84,420$ Public SafetyPublic SafetyNew Full Time Position: Police Officer (3 positions)Classification: Police Officers - F/T3.00 402,930$ General Fund 3 new positions will help increase Public Safety and quality of life issuesPublic Safety Total Estimated Impact 3.00 402,930$ (Salaries and Benefits)21 DepartmentDivisionRequest/Proposal Current Classification FTE Total CostFund JustificationPublic WorksFacilitiesNew Part-Time Positions: 2 Street Maint Worker I-P/TClassification: Street Maint Worker I- P/T0.95 55,850$ General Fund These positions will be fully dedicated to facilities maintenance instead of rotating street maintenance staff to assist with facilities maintenanceEngineeringReclassify Full-Time Position: Senior Administrative TechDelete: Administrative Tech - F/TAdd: Senior Administrative Tech - F/T- 5,685 15% Measure W, 30% Sewer, 20% Gen Fund, 15% Gas Tax, 10% Prop A, 10% Prop CAccounts payable, purchase orders, tracking contract payments for dept projects. Researches and maintains info. Involved in assignments that require detailed and complex knowledge of programs/projectsEngineeringNew Full-Time Position: Senior Management AnalystClassification: Senior Management Analyst- F/T1.00 102,665 20% Measure W, 20% Sewer, 50% Gas Tax, and 10% Gen Fund.Conducts organizational, administrative, and operational studies. Analyzes legislation, develops funding proposals, policy alternatives and strategies. Conducts surveys and analyzes information. Performs analysis and review of budgetary, financial and operational systems.Public Works Total Estimated Impact: 1.95 164,200$ Light & WaterElectricAdjust Salary Range: Assistant Director of Utilities - Resources ManagementClassification: Assistant Director of Utilities - Resources Management- 18,325$ Electric Fund Managing the City's power supply portfolio, including long and short term resource planning, negotiation and administration of power and transmission contracts, energy scheduling operations, and regulatory compliance.Consumer ServicesReclassify Full Time Position: Customer Svcs Rep IDelete: Cashier F/TAdd: Customer Svcs Rep I- 17,550 Consumer Services FundThis reclass is to increase operational efficiency and provide cross training and backup personnel for the cashiering function.Consumer ServicesReclassify from Full Time Position: Customer Care Operations SupervisorDelete: Customer Care LeadDelete: Cashier P/TAdd: Customer Care Operations Supervisor- (14,195)Consumer Services FundThis supervisor will be responsible for 14 director reports, which is the highest number of direct reports for any supervisor in the utility, and the supervisor is not able to give proper attention to the training and performance of each employeeConsumer ServicesReclassify Full Time Position: Customer Svcs Rep IIDelete: Customer Service Rep IAdd: Customer Service Rep II- 3,085 Consumer Services FundTo advance the most senior/experienced CSR I to the CSR II level to ensure that customers calling in receive a high level of customer care.ElectricAdjust Salary Range: Senior Power Resources PlannerClassification: Senior Power Resources Planner- 11,140 Electric Fund This position is an integral and mission critical technical position. Light & Water Total Estimated Impact: - 35,905$ GRAND TOTAL ESTIMATED IMPACT:6.43 773,786$ (Salaries and Benefits)22 CITY OF AZUSAADOPTED PERSONNEL CHANGES BY FUNDS FOR FY 2021-22 SUMMARYFundDepartment FTE Total CostGENERAL FUNDAdministrative Services 0.48 60,201 Community Resources- 10,153 Economic & Community Development1.00 84,420 Public Safety3.00 402,930 Public Works1.05 67,254 General Fund Total Estimated Impact: 5.53 624,957$ PROPOSITION AAdministrative Services- 1,446 Public Works- 569 Prop A Total - 2,015$ PROPOSITION CAdministrative Services- 1,446 Public Works- 569 Prop C Total - 2,015$ Risk ManagementAdministrative Services- 6,460 Risk Management Total - 6,460$ CDBGCommunity Resources- 5,467 CDBG Total - 5,467$ Measure WPublic Works0.20 21,386 Measure W Total 0.20 21,386$ Measure RAdministrative Services- 289 Measure R Total - 289$ Gas TaxAdministrative Services- 289 Public Works0.50 52,185 Gas Tax Total 0.50 52,475$ SewerAdministrative Services- 579 Public Works0.20 22,239 Sewer Total 0.20 22,817$ CONSUMER SERVICESLight & Water - 6,440$ ELECTRICLight & Water - 29,465 Light & Water Total Estimated Impact: - 35,905$ GRAND TOTAL ESTIMATED IMPACT:6.43 773,786$ (Salaries and Benefits)23 Orgkey Object Fund Amount Orgkey Object Fund Amount Description 1090000000 5940 General Fund 320,645 3700000000 5950 Rosedale CFD Fund 320,645 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 135,165 3140711920 5950 Consumer Services Fund 135,165 EOC Operations Officers 1090000000 5940 General Fund 831,665 3640750000 5950 Refuse Fund 831,665 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 106,455 3140711920 5950 Consumer Services Fund 106,455 PD Dispatcher 1090000000 5940 General Fund 95,855 3140711920 5950 Consumer Services Fund 95,855 Terrorism Liaison Officers 1090000000 5940 General Fund 38,800 3140711920 5950 Consumer Services Fund 38,800 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 105,435 1090000000 5950 General Fund 105,435 City Contribution/Subsidy 2125541001 5948 Sr. Nutr C1 Match 4,693 1090000000 5950 General Fund 4,693 City Contribution/Subsidy 2125541002 5948 Sr. Nutr C2 Match (53,927) 1090000000 5950 General Fund (53,927) City Contribution/Subsidy 2125541003 5948 Sr. Nutr IIIB Match 10,136 1090000000 5950 General Fund 10,136 City Contribution/Subsidy 2920331000 5940 Fire Services Fund 6,424,309 1090000000 5950 General Fund 6,424,309 Fire Services Contract 3100000000 5940 Consumer Services Fund 157,335 3640750000 5950 Refuse Fund 157,335 Billing Charges 4190000000 5940 Employee Benefit Fund 161,721 3140711920 5950 Consumer Services Fund 161,721 Liability-Retiree Health 4190000000 5940 Employee Benefit Fund 674,664 1090000000 5950 General Fund 674,664 Liability-Retiree Health 4190000000 5940 Employee Benefit Fund 3,045 3140711920 5950 Consumer Services Fund 3,045 Liability-Retiree Health Admin Fee 4190000000 5940 Employee Benefit Fund 7,455 1090000000 5950 General Fund 7,455 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 TOTAL TRANSFERS IN:10,069,656 TOTAL TRANSFERS OUT:10,069,656 CITY OF AZUSA FISCAL YEAR 2021-22 ADOPTED TRANSFERS SCHEDULE TRANSFERS IN TRANSFERS OUT 24 CS Sewer AQMD SLESA Utility Mitigation AS Gas Tax 50% GF, 50% L&W IT PC replacement ongoing, to provide reliable technology 24,255$ 12,128$ 12,128$ 12,128$ 24,255$ 33.3% GF, 33.3% L&W, 33.3% Asset Si IT Lariac 7,791 2,597 2,597 2,597 5,194 7,791 50% GF, 50% L&W IT Cloud Backup and Disaster Recovery 165,375 82,688 82,688 82,688 165,375 Information Technology Total 197,421$ 97,412$ 97,412$ -$ -$ -$ 2,597$ -$ 100,009$ 197,421$ 100% AQMD Comm Resources Ford E-Transit Electric Cargo Van 49,613$ -$ 49,613$ 49,613$ 49,613$ 100% AQMD Comm Resources Emotors Transit Van 66,150 - 66,150 - 66,150 66,150 General Fund Comm Resources Hotshot Vehicle 99,225 99,225 - - 99,225 Community Resources Total 214,988$ 99,225$ -$ -$ 115,763$ -$ -$ -$ 115,763$ 214,988$ 100% Utility Mitigation Public Works Crack Sealer with Air Compressor 100,000$ -$ 100,000$ 100,000$ 100,000$ 100% General Fund (GF) - Park Maint Public Works 2 John Deer Gators ($15,000.62 each)30,001 30,001 - 30,001 66.67% Utility Mitigation, 33.33% Sewer Public Works New Paint Truck 150,000 - 50,000 100,000 150,000 150,000 Public Works Total 280,001$ 30,001$ -$ 50,000$ -$ -$ 200,000$ -$ -$ 250,000$ 280,001$ GF Equipment Replacement Fund Public Safety 4 New 2020 Ford Police Interceptor Utilities ($38,116.66 each). Vehicle conversions for 4 New 2020 Ford Police Interceptor Utilities ($17,171.73 each). Graphics for 4 New 2020 Ford Police Interceptor Utilities ($768.01 each) 224,026$ 224,026$ -$ 224,026$ General Fund Public Safety 2 Motorola Mobile Radios ($6,535.69 each) 13,071 13,071 - 13,071 General Fund Public Safety Message Board 33,946 33,946 - 33,946 General Fund Public Safety Message Board 2 15,981 15,981 - 15,981 General Fund Public Safety Access System-Lobby 16,538 16,538 - 16,538 General Fund Public Safety UV-Vis-IR Camera 36,714 36,714 - 36,714 SLESA Public Safety New Storage Lockers to replace the old ones 121,275 - 121,275 121,275 121,275 General Fund Public Safety Motorola MCC 7500 IP Dispatch Console 148,292 148,292 - 148,292 SLESA Public Safety Security Cameras 100,000 - 100,000 100,000 100,000 General Fund Public Safety Furniture for the entire building 50,000 50,000 - 50,000 SLESA Public Safety Body Cameras - Numerous 198,130 - 198,130 198,130 198,130 General Fund Public Safety - IT 30 MDC Accessories ($2,222.19 each)66,666 66,666 - 66,666 Asset Seizure Asset Seizure Panasonic FZ-55 MDC 123,169 - 123,169 123,169 123,169 Public Safety Total 1,147,807$ 605,233$ -$ -$ -$ 419,405$ 123,169$ -$ 542,574$ 1,147,807$ GRAND TOTAL 1,840,217$ 831,872$ 97,412$ 50,000$ 115,763$ 419,405$ 200,000$ 125,766$ -$ 1,008,345$ 1,840,217$ INFORMATION TECHNOLOGY COMMUNITY RESOURCES PUBLIC WORKS PUBLIC SAFETY CAPITAL OUTLAY - SUMMARY Fiscal Year 2021-22 Adopted Fund Division Description Budget Request Amount General Fund Funding Other Funding Sources Total Other Funding Grand Total 25 Five Year Capital Improvement Program (CIP) Budget Summary FY 2021-2022 Thru 2025-2026 FUNDED PROJECTS FY 2021-22 FUNDING SOURCE L&W CS3 CIS Upgrade NEW $ 1,500,000 $ -$ 1,500,000 $ -$ 750,000 $ 750,000 $ -$ - L&W Advanced Metering Infrastructure (AMI)72118B/ 73018B 18,786,881 18,786,881 - - - - - - L&W Building Security Improvements 72119A/73019A 200,000 200,000 - - - - - - L&W Building Energy Efficiency Improvements New 260,000 260,000 - - - - - - L&W Water Main and Large Meter Replacements 72115A 3,771,678 1,771,678 2,000,000 -500,000 500,000 500,000 500,000 L&W Lower 715 Zone Main Replacement NEW 3,000,000 -3,000,000 - - - 3,000,000 - L&W W-356 North Reservoir Rehabilitation 72119B 1,759,430 1,759,430 - - - - - - L&W W-277 Cypress Transmission Replacement 72116B 3,194,925 3,194,925 - - - - - - L&W Well Rehabilitation Program-Well 8 NEW 300,000 - 300,000 300,000 - - - - 300,000 L&W Well Rehabilitation Program-Well 4 NEW 500,000 - 500,000 -500,000 - - - L&W Well Rehabilitation Program-Well 3 NEW 500,000 - 500,000 - - 500,000 - - L&W Well Rehabilitation Program-Well 11 NEW 500,000 - 500,000 - - 500,000 - - L&W Well Rehabilitation Program-Well 10 NEW 300,000 - 300,000 - - - - 300,000 L&W W-354 Triangle Flow Control Structure 72120B 650,000 650,000 - - - - - - L&W South Reservoir Design & Build 72119D 6,050,000 50,000 6,000,000 -3,000,000 3,000,000 - - L&W W-265B 590 Transmission Replacement 72120C 6,000,000 3,000,000 3,000,000 -3,000,000 - - - L&W Security Improvements 72120D 100,000 100,000 - - - - - - L&W Gladstone Yard Asphalt Repaving NEW 360,000 - 360,000 - - 360,000 - - L&W Sierra Madre Reservoir Design & Build NEW 3,200,000 -3,200,000 -200,000 - - 3,000,000 L&W Tank Mixer For 1023 Reservoir 72120E 149,701 149,701 - - - - - - L&W Membrane Filter Replacements NEW 550,000 - 550,000 - - - 275,000 275,000 L&W SCADA Installation at Pressure Reducing Stations 72121E 150,000 150,000 - - - - - - L&W Electric Line Replacements & Extensions 73017A 1,300,000 1,000,000 300,000 100,000 100,000 100,000 - - 100,000 L&W Kirkwall Substation Facility Improvements 73017B 854,702 854,702 - - - - - - L&W Azusa Substation Facility Improvements 73019B 989,252 989,252 - - - - - - L&W Electric Pole Replacements NEW 1,000,000 -1,000,000 200,000 200,000 200,000 200,000 200,000 200,000 L&W Municipal Facilities LED Light Replacement 73919A 1,300,000 400,000 900,000 300,000 300,000 300,000 - - 300,000 L&W Electric Vehicle Charging Infrastructure NEW 200,000 - 200,000 200,000 - - - - 200,000 L&W Solar Shade Structure NEW 100,000 - 100,000 100,000 - - - - 100,000 ECD Tenant Improvements for The Promenade 62519A 270,000 240,000 30,000 30,000 - - - - 30,000 PD Building Exterior Painting 31020A 95,267 48,950 46,317 46,317 - - - - 46,317 PD Building Interior Paintint 31020C 59,938 10,000 49,938 49,938 - - - - 49,938 PD Records Security Barrier NEW 51,090 - 51,090 51,090 - - - - 51,090 PD Fire Alarm Control Panel NEW 45,000 - 45,000 45,000 - - - - 45,000 PD Administaration Carpet NEW 18,523 - 18,523 18,523 - - - - 18,523 PD Traffic and Lt. Offices Carpet NEW 10,500 - 10,500 10,500 - - - - 10,500 PW Alosta Avenue Street Improvements 66116A/66116B 1,124,545 684,545 440,000 440,000 - - - - 40,000 40,000 360,000 PW Foothill Boulevard Pavement Rehabilitation 66218A 1,229,299 119,299 1,110,000 1,110,000 - - - - 1,110,000 PW Arrow Highway Street Improvements 66218B 1,623,740 1,078,629 545,111 545,111 - - - - 545,111 PW Traffic Management System 66117C/66117I/66117J/66121C/66118C8,329,686 8,329,686 - - - - - - PW Citywide Sidewalk Improvements NEW 115,000 - 115,000 115,000 - - - - 115,000 PW Parking Lots Pavement Resurfacing 66619B 175,000 - 175,000 175,000 - - - - 100,000 75,000 PW New Playground Equipment (MPK) with Shade Cover 42021A 220,146 220,146 - - - - - - PW New Playground Equipment (VPK) with Shade Cover 42021B 167,277 167,277 - - - - - - PW Picnic Shelter at Edward's Park NEW 20,000 - 20,000 20,000 - - - - 20,000 PW Bus Stop Improvements 66619C 860,545 20,545 840,000 840,000 - - - - 800,000 40,000 PW Gladstone Street Pavement Rehabilitation 66619D 830,000 40,000 790,000 -790,000 - - - PW Industrial Roads Pavement Rehabilitation 66120A 1,300,000 1,300,000 - - - - - - PW Azusa Avenue Pavement Rehabilitation 66113B/66120B/661 1,184,711 1,184,711 - - - - - - PW Alley Pavement Rehabilitation 66120C 170,000 170,000 - - - - - - PW New Drinking Fountains NEW 60,000 - 60,000 60,000 - - - - 60,000 PW Wrought Iron Fencing at Pioneer Park 42020A 30,000 30,000 - - - - - - PW Residential Resurfacing Project 66121A 820,000 820,000 - - - - - - PW CDBG Sidewalk Improvements 602093 137,577 137,577 - - - - - - PW Downtown Improvements NEW 300,000 - 300,000 300,000 - - - - 300,000 AD City Hall (North) Upgrade NEW 150,000 - 150,000 150,000 - - - - 150,000 TOTAL CIP 76,924,413$ 47,917,934$ 29,006,479$ 5,206,479$ 9,340,000$ 6,210,000$ 3,975,000$ 4,275,000$ 901,368$ 40,000$ 360,000$ 800,000$ 1,110,000$ 20,000$ 200,000$ 400,000$ 545,111$ 115,000$ 300,000$ 300,000$ 40,000$ 75,000$ -$ UNFUNDED PROJECTS FY 2021-22 FUNDING SOURCE CR Senior Center Modernization NEW $ 2,000,000 $ -$ 2,000,000 $ 2,000,000 $ -$-$-$ - 2,000,000 PW Restroom Remodel (VPK)NEW 80,000 - 80,000 80,000 - - - - 80,000 PW ADA Restroom (GPK North)NEW 250,000 - 250,000 -250,000 - - - PW ADA Restroom (GPK South)NEW 250,000 - 250,000 -250,000 - - - PW ADA Restroom (NPK North)NEW 250,000 - 250,000 - - 250,000 - - PW ADA Restroom (NPK South)NEW 250,000 - 250,000 - - 250,000 - - PW New Playground Equipment (PPK) with Shade Cover NEW 200,000 - 200,000 -200,000 - - - PW Fabric Shade Shelter to existing Park System and Pool NEW 385,000 - 385,000 - - - 385,000 - PW Parking Lot Resurfacing (NRC)NEW 123,000 - 123,000 -123,000 - - - PW NRC/MPK Security Measures NEW 20,000 - 20,000 20,000 - - - - 20,000 PW MPK Lobby & Meeting Rooms Remodel NEW 6,545 - 6,545 6,545 - - - - 6,545 PW Dog Park NEW 700,000 - 700,000 -100,000 600,000 - - PW NRC/MPK Roof Repair NEW 20,000 - 20,000 20,000 - - - - 20,000 PW Woman's Club Roof & Repairs NEW 70,000 - 70,000 70,000 - - - - 70,000 PW Library Interior and Exterior Paint NEW 200,000 - 200,000 200,000 - - - - 200,000 TOTAL CIP 4,804,545$ -$ 4,804,545$ 2,396,545$ 923,000$ 1,100,000$ 385,000$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 2,396,545$ Prop A Fund 15 Prop C Fund 17 FY 2025-26 Adopted Budget TOTAL ESTIMATED PROJECT COSTSPROJECT(S) # FY 2021-22 Adopted Budget FY 2022-23 Adopted Budget FY 2023-24 Adopted Budget FY 2024-25 Adopted BudgetDept UnfundedWater Fund 32 Electric Fund 33 AB 939 Fund 39 Measure M Fund 4Project Title Quimby Fund 19 Budget Appropriation This Fiscal Year through 5th Year Highway Safety Improvement Program 28 Utility Mitigation Fund 13 Public Benefits Fund 24 General (Equip Rplmnt) Fund 10/46 PW Endow Fund 49 TDA Funds Grant 28 Dept Project Title PROJECT(S) # TOTAL ESTIMATED PROJECT COSTS FY 2020-21 Budget and Prior Year(s) Actuals Budget Appropriation This Fiscal Year through 5th Year Unfunded Prop C Fund 17 Quimby Fund 19 TDA Funds Grant 28 Water Fund 32 Electric Fund 33 Climate Balancing Fund 23 FY 2020-21 Budget and Prior Year(s) Actuals FY 2021-22 Adopted Budget FY 2022-23 Adopted Budget FY 2023-24 Adopted Budget FY 2024-25 Adopted Budget AB 939 Fund 39 PW Endow Fund 49 Highway Safety Improvement Program 28 FY 2025-26 Adopted Budget General (Equip Rplmnt) Fund 10/46 Measure M Fund 4 Utility Mitigation Fund 13 Prop A Fund 15 Climate Balancing Fund 23 Public Benefits Fund 24 26