HomeMy WebLinkAboutD-3 Staff Report - Budget Adoption FY 2022-23FY 2022/23 Budget Adoption and Revised Reserve Policy
June 20, 2022
Page 1
SCHEDULED ITEM
D-3
TO: HONORABLE MAYOR AND MEMBERS OF THE CITY COUNCIL
VIA: SERGIO GONZALEZ, CITY MANAGER
FROM: TALIKA M. JOHNSON, DIRECTOR OF ADMINISTRATIVE
DATE: JUNE 20, 2022
SUBJECT: ADOPTION OF FISCAL YEAR 2022/23 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, 2022 and ends on June 30, 2023. An overview of the City’s Fiscal Year 2022/23
Preliminary Operating Budget and Capital Improvement Budget (CIP) Budget was provided to the
City Council at a Budget Study Session on May 31, 2022. The recommended actions approve
resolutions adopting the FY 2022/23 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 2022-C45, 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, 2022 and ending June 30, 2023; and
2) Adopt Resolution 2022-UB03, 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, 2022 and ending June 30, 2023; and
APPROVED
CITY COUNCIL
6/20/2022
FY 2022/23 Budget Adoption and Revised Reserve Policy
June 20, 2022
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3) Adopt Resolution 2022-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, 2022 and ending June 30, 2023; and
4) Adopt Resolution 2022-R08, 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, 2022 and ending June
30, 2023; and
5) Adopt Resolution No. 2022-C46, 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 31st 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:
• $157,000 (from $0 to $157,000) to the Rosedale Maintenance Division under account
3725420000-6493 for landscape maintenance services.
• $10,000 (from $179,963 to $189,963) to the Information Technology Department under
account 4849930000-6504 for Phishing Software.
• $5,000 (from $525,000 to $530,000) to the Neighborhood Services Division under account
1010130000-6625 as seed money for the Veterans ad-hoc Committee.
• $7,160 (from $280,000 to $287,160) to the City Attorney Division under account
1009000000-6301 based on the latest BBK legal cost estimate the City received.
• $360,500 for Employee Appreciation Pay for those who worked throughout the COVID-
19 pandemic under various salary accounts including $217,840 from the General Fund and
$142,660 from other funds.
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 OVERVIEW:
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 parks and recreation operations.
FY 2022/23 Budget Adoption and Revised Reserve Policy
June 20, 2022
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In recent years, the City Council, along with the support of Azusa residents, has taken actions that
not only balances the budget, but also provides revenue stability so that General Fund cash reserve
balances exceeds its policy target, allowing excess reserves to be reinvested into Azusa through
public facility improvements, new and expanded programming, and maintaining the best
workforce to serve our growing community.
The proposed Fiscal Year 2022/23 General Fund Budget is $55.2 million, in addition to
earmarking $13.0 million from excess General Fund reserves for improvements to City facilities
and $500,000 for a small business support program, for a total budget of $68.7 million. Excluding
the $13.0 million for special capital projects and $500,000 for the business support program, the
proposed budget results in a surplus of $9.2 million, which includes $6.0 million for the final
disbursement of ARPA funds (discussed later in the report).
Major General Fund budget highlights include:
• Proposed extraordinary capital improvement projects of $13,035,000 for modernization of
public facilities (funded by excess reserves)
• Proposed CIP and Capital Outlays of $1,981,532
• Neighborhood Services budget increase to implement a $500,000 Azusa Small Business
Support Grant Program
• Proposed personnel additions of 3.22 net full-time equivalent (FTE) positions totaling
$422,060
• Inclusion of COVID-19 Employee Appreciation pay of $217,840
Following is an overview of General Fund revenues forecast, proposed expenditures, and cash
reserves analysis for budget year 2022/23.
Revenues and Transfers In
Fiscal Year 22/23 Revenues and Transfers In of $64.5 million are projected to be higher than the
current Fiscal Year 2021/22 revised budget by $3.2 million or 5.2%. The improved collection of
revenues results from several actions taken by the City Council, including presenting revenue
enhancing measures to Azusa voters, modifying franchise agreements, and approving several
residential and commercial development projects.
For more detail on the sources of General Fund revenues see Table 1 and a brief overview of major
changes by revenue source, including a comparison to FY 21/22 forecasts.
FY 2022/23 Budget Adoption and Revised Reserve Policy
June 20, 2022
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Table 1 – General Fund Revenues
Taxes provide over 68% of General Fund revenues and consist of five major categories:
1. Property Taxes represents 22.6% of the proposed revenues and is expected to increase by
$1.3 million or 9.6%. The increase is due to the 2% consumer price index annual
adjustment that has been approved by the State, transfer of ownership as a result of a hot
housing market, Proposition 8 value restored for single family residential properties that
previously saw a decline in value during the 2008/2009 economic downturn, and completed
new constructions.
2. Sales Tax makes up 12.5% of proposed revenues and is expected to increase by $524,880
or 6.9%. Although some of the increase is a result of conservative forecasting during the
COVID-19 period, sales tax revenues were expected to drop in FY 21/22 and FY 22/23,
but the economy reopened sooner than predicted post height of the pandemic, and supply
chain demands drove up prices for goods and commodities, resulting in higher sales tax
collections. The City experienced significant growth in fuel and service station sales due
to higher prices and consumption. The City also received more indirect local tax through
the countywide pool largely due to AB147 and the Marketplace Facilitator Act that
increased collections from remote out of state sellers. Combined with more online
shopping, the Los Angeles County pool distribution to the City increased substantially.
3. Utility User Taxes are 4.7 % of proposed revenues and are expected to decrease by $259K
due to anticipated reduction in consumption and water conservation mandates by the State.
4. Transaction Use Tax (TUT) comprises 10.8% of proposed revenues and is expected to
increase by $868,884 or 14.3% for the same reasons as expected Sales Tax increases.
Additionally, the City also had more direct sales from residents purchasing autos outside
of the City, and the TUT from those sales now come back to Azusa if the resident is
registered with an Azusa address.
5. Other Taxes make up 17.5% of proposed revenues and includes sources such as transient
occupancy taxes (TOT) and utility and landfill franchise fees. Other Taxes are anticipated
to increase by $805,955 or 7.7%. The projected increase is primarily related to higher
expected collections of landfill and other franchise fees of $586,685, higher multiuser
hazardous waste facility tax of $221,975 from the previously adopted 4% to 4.75% rate
increase, and higher Prop 172 (support for local public safety functions) allocation of
$51,449.
Revenue Source
FY 21/22
Revised Budget
FY 21/22
Year-end Projections
FY 22/23
Proposed Budget $ Change % Change
% of FY
22/23 Budget
Property Tax 13,265,797$ 13,284,799$ 14,544,731$ 1,278,934$ 9.6%22.6%
Sales Tax 7,560,692 8,021,505 8,085,572 524,880 6.9%12.5%
Utility User Tax 3,259,463 3,000,000 3,000,000 (259,463) -8.0%4.7%
Transaction Use Tax 6,063,751 6,854,773 6,932,635 868,884 14.3%10.8%
Other Taxes 10,476,982 10,865,499 11,282,937 805,955 7.7%17.5%
License & Permit 2,798,000 3,000,689 3,077,283 279,283 10.0%4.8%
Fines & Penalties 1,279,500 1,269,250 1,253,250 (26,250) -2.1%1.9%
Money & Property Use 2,458,993 2,514,893 2,521,129 62,136 2.5%3.9%
Cost Reimbursements 328,322 332,293 58,000 (270,322) -82.3%0.1%
Charges for Services 5,567,670 5,808,789 5,400,792 (166,878) -3.0%8.4%
Miscellaneous 6,318,912 6,315,286 6,289,285 (29,627) -0.5%9.8%
Subtotal Revenues 59,378,082$ 61,267,777$ 62,445,615$ 3,067,532$ 5.2%96.9%
Transfers In 1,914,956 1,914,956 2,020,304 105,348 5.5%3.1%
Total Revenues 61,293,038$ 63,182,733$ 64,465,919$ 3,172,880$ 5.2%100.0%
FY 2022/23 Budget Adoption and Revised Reserve Policy
June 20, 2022
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Highlights from other revenue categories include:
6. License and Permit revenues are 4.8% of proposed revenues. Collection of these revenues
is mainly dependent on the timing of development activities and when the licenses and
permits are issued.
7. Cost Reimbursements represents only 0.1% of proposed revenues, but projects a decrease
of $270,332. Revenues are collected based on various reimbursement agreements.
8. Charges for Services are 8.4% of the proposed revenues. These revenues are anticipated to
decrease by $166,878. Revenues are collected as services are renders, and there is a slight
decrease in anticipated demand for government services.
9. Miscellaneous Revenue is 9.8% of proposed revenues due to addition of American Rescue
Plan Act of 2021 (ARPA) funds. On March 11, 2021, the United States Congress passed
the ARPA, which provides fiscal relief funds to State and Local Governments, and other
program areas aimed at mitigating the continuing effects of the COVID-19 Pandemic. The
City was awarded an allocation of $11,954,843 which is scheduled to be distributed in two
disbursements. The first disbursement, $5,977,422 was received in July 2021 and is
included in the FY 2021/22 budget, and the remainder $5,977,421 is anticipated to be
distributed by the Treasury in July 2022.
Expenditures and Transfers Out
The FY 2022/23 General Fund budget includes $68.7 million in proposed Expenditures, including
Transfers Out, Personnel change requests, Capital Improvements (CIP) and Capital Outlay
requests, and Extraordinary Capital Improvements. Excluding the $13.5 million earmarked for
extraordinary capital improvements and a small business grant program, Personnel costs (which
include salaries, benefits, and debt payments of the 2020 Pension Obligation Bonds) represent
54.4% ($32.6 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 40.7% of the General Fund budget, again exclusive of the extraordinary CIP
and grant program.
Excluding use of excess reserves for $13.0 million in facility improvements and $500,000 for the
Azusa Small Business Support Grant Program, overall, expenditures are projected to increase by
6.4% or $3.2 million compared to the FY 2021/22 revised budget. The increased budget is mainly
attributable to:
• Impacts of labor increases from current contracts of approximately $300K;
• Addition of Election expenses of $110K;
• Personnel requests of $422K;
• One-time COVID-19 Employee Appreciation pay of $217,840
• Additional general capital outlay and capital improvement requests of $677K (listed later
in this report); and
• Removal of $1.4M in salary savings from vacancies throughout the current fiscal year.
FY 2022/23 Budget Adoption and Revised Reserve Policy
June 20, 2022
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Table 2 lists the General Fund’s FY 22/23 proposed expenditures by department and shows
changes from FY 21/22.
Table 2 – General Fund Expenditures
While Table 2 provides forecasts by Department as it relates to General Fund expenditures, some
of the above listed Departments in addition to other Departments have costs funded by non-
General Fund sources or special revenues. Later in this report, an overview of major initiatives by
Department, citywide capital outlay, CIP and Personnel change requests is provided.
General Fund Reserves Analysis and Policy
For several months the City Council received presentations from Staff regarding the City’s
financial position and provided some direction on use of the General Fund’s excess reserves. Part
of these discussions included allocation of the $12 million dollars the City is slated to receive from
the American Rescue Plan Act of 2021 (ARPA). Previous direction provided by Council include:
• On January 24, 2022, Council authorized $1.5 million be set aside to establish a trust
account to address future increases in Other Post-Employment Benefit (OPEB) costs.
• On February 22, 2022, Council obligated the approximately $12 million ARPA funds by
adopting a resolution to designate $10 million towards general government services and
the balance of approximately $2 million to address impacts related to the local unsheltered
population.
• On April 4, 2022, Council earmarked $500,000 to establish a Small Business Support Grant
Program.
• On Saturday, April 15, 2022, the City Council held a special meeting and toured several
city facilities including: Library, Senior Center, Memorial Park and North Recreation
Center, Women’s Club, Scout House, potential dog park location, and a city-owned
property located behind 325 S. Azusa Ave., and on April 25, 2022 approved allocation of
$13,035,000 to fund improvements to these facilities.
Department
FY 21/22
Revised Budget
FY 21/22
Year-end Projections
FY 22/23
Proposed Budget $ Change % Change
% of FY
22/23 Budget
Administration
City Council 158,950$ 148,411$ 164,335$ 5,385$ 3.4%0.2%
City Manager 542,365 539,500 553,900 11,535 2.1%0.8%
Neighborhood Services 21,521 16,660 531,523 510,002 2369.8%0.8%
City Clerk 557,720 430,692 656,985 99,265 17.8%1.0%
City Treasurer 136,915 143,522 147,380 10,465 7.6%0.2%
City Attorney 310,000 315,000 372,160 62,160 20.1%0.5%
Administrative Services
Accounting 1,223,405 1,170,773 1,196,105 (27,300) -2.2%1.7%
Purchasing 286,025 268,027 288,111 2,086 0.7%0.4%
Printing 8,850 8,850 8,850 - 0.0%0.0%
Citywide (excludes POBs)2,994,062 4,488,898 4,732,480 1,738,418 58.1%6.9%
HR-Personnel Relations 733,665 697,152 744,432 10,767 1.5%1.1%
Library Services 1,519,910 1,079,222 1,394,655 (125,255) -8.2%2.0%
Safety (excludes Fire Services)20,393,098 17,982,188 20,846,555 453,457 2.2%30.3%
Economic Development 4,326,678 3,899,679 3,661,104 (665,574) -15.4%5.3%
Community Resources 2,517,505 1,822,470 2,645,640 128,135 5.1%3.8%
Public Works 3,751,067 3,684,544 3,846,670 95,603 2.5%5.6%
Subtotal Expenditures 39,481,734$ 36,695,587$ 41,790,883$ 2,309,147$ 5.8%60.7%
Transfers Out 66,337 505,663 401,514 335,177 505.3%0.6%
Fire Safety Contract 6,424,309 6,017,038 6,340,707 (83,602) -1.3%9.2%
Pension Obligation Bonds 4,747,816 4,747,816 4,750,942 3,126 0.0%6.9%
Capital & Infrastructure Replacement (Outlays)693,552 693,552 847,960 154,408 0.0%1.2%
Capital & Infrastructure Replacement (CIP)610,909 610,909 14,168,572 13,557,663 0.0%20.7%
Personnel Requests - - 422,060 422,060 0.0%0.6%
Total Expenditures 52,024,657$ 49,270,565$ 68,722,638$ 16,697,979$ 32.1%100.0%
FY 2022/23 Budget Adoption and Revised Reserve Policy
June 20, 2022
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These directives are reflected in the revenue and expenditure projections previously discussed.
And still, with Council’s approval to make significant investments in modernizing Azusa’s public
facilities, the General Fund’s reserves forecasts remain strong.
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 22/23 budget forecasts ending reserve balances of
$33.5 million, of which $20.3 million is designated in accordance with the current reserve policy.
Based on discussion at the Budget Study Workshop, Staff recommends the City Council revise the
current reserve policy and funding levels for Fiscal Year 2022/23 as shown in Table 3:
Table 3 – 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
25% of budget or
$13.8 million
30% of budget
or $16.6 million
Capital Assets &
Infrastructure Replacement
Reserve
To use for replacement of capital assets
and infrastructure such as facilities, IT
upgrades, and fleet operations
$2.0 million $2.0 million
Insurance Reserve To fund unanticipated general liability and
worker’s compensation claims up to
City’s $150K GL or $250K WC SIRs
$2.5 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 $20.3 million $23.1 million
A summary of forecasted budget results and estimated reserve balances are shown in Table 4. If
Council adopts the recommended funding levels of internally restricted reserves, ending FY 22/23
balances are estimated to remain above the total Reserves Target by nearly $10.5 million.
FY 2022/23 Budget Adoption and Revised Reserve Policy
June 20, 2022
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Table 4 – General Fund Reserves Analysis
The projected $10.5 million in reserves in excess of Target by end of FY 2022/23, allows room
for the City Council to make additional policy decisions on how to best utilize excess funds, and
also leaves unrestricted “money in the bank” to address any unanticipated future costs and/or to
bridge any unexpected revenue gaps.
DEPARTMENT HIGHIGHTS:
The City has nine departments that perform a wide variety of services. Citywide, the FY 2022/23
forecasted revenues are $181.0 million and proposed expenditures are $199.8 million.
Administration
The Administration Department includes operations, programs, and services related to City
Council, City Clerk's Office, City Treasurer, City Attorney, Office of the City Manager, and
program areas including Neighborhood Services, City Communications, Legislative Affairs,
and Public Education and Government Access. Funding of capital assets and infrastructure
replacement is also managed out of this department. Key priorities of the Administration
Department for FY 22/23 include but are not limited to: continuing to address the long-term
financial sustainability of the City; proactively addressing concerns related to the health and safety
of all Azusans, including impacts and challenges posed by the unsheltered community;
administering the November General Municipal Election; investing in local infrastructure, public
facilities, the Downtown, and in support of the small business community; and fostering
collaboration and partnership-building between the City, community organizations, and local
residents through public outreach and engagement.
Administrative Services
The Administrative Services Department is responsible for the Finance, Human Resources and
Risk Management operations of the City. Its FY 2022/23 budget reflects continued compliance
with all mandated financial reporting requirements and commitment to provide transparency and
accountability to the Azusa community on the City’s use and management of its resources. These
commitments are accomplished by continuing education to stay apprised of governmental
REVISED
BUDGET
FY 21-22
ESTIMATED
ACTUALS
FY 21-22
PROPOSED
BUDGET
FY 22-23
Total Revenues 61,293,038 63,182,733 64,465,919
Total Expenses 52,024,657 49,270,565 55,187,638
Operating Surplus or (Deficit)9,268,381$ 13,912,168$ 9,278,281$
Less: Use of Excess Reserves for Small Business Program 500,000
Less: Use of Excess Reserves for Capital Projects 13,035,000
Total (Uses) or Replenishment of Reserves 9,268,381$ 13,912,168$ (4,256,719)$
Beginning Reserves Balance 29,303,380 29,303,380 41,215,548
Less: Pending OPEB Trust Contributions 2,000,000 2,000,000 1,500,000
Less: ARPA Funds Restricted for Homelessness Initiatives 1,954,843
Ending Reserves Balance 36,571,761$ 41,215,548$ 33,503,986$
Reserves Target 19,506,164 18,817,641 23,056,291
Reserves In Excess/(Short) of Target 17,065,597$ 22,397,907$ 10,447,695$
FY 2022/23 Budget Adoption and Revised Reserve Policy
June 20, 2022
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reporting standards and regulations and also by providing timely and accurate financial reports to
the public.
Key goals of Human Resources and Risk Management for FY 22/23 is workforce development
and retention, safety, and loss prevention. These goals will be accomplished by focusing on
leadership development through robust training programs, promotional opportunities, and
continuing to develop the Citywide Safety Committee and coordinate expansion of safety training
programs.
Community Resources
Community Resources oversees the City’s Recreation, Senior Services, and Transportation
Divisions. These Divisions work closely with each other as well as other City Departments to best
serve Azusa residents. A major focus for Fiscal Year 2022/23 is to further aid Azusa residents of
all ages and backgrounds in living a healthier, more balanced life.
The All in for Azusa (AIFA) initiative goal is to create a network of service providers, ready to
take on any community challenge, and to increase access to ongoing services for Azusa residents.
Currently, AIFA is a collaborative effort made up of more than 40 partners including
representatives from government, health care, education, nonprofit, the faith community, service
clubs, residents, and the business community. We know that 40% of an individual’s health is
influenced by socioeconomic factors such as education, jobs, family support, and income. Other
factors such as health behaviors, access to quality care, and the physical environment, influence
health by 30%, 20% and 10%, respectively. AIFA is a citywide initiative, facilitated by City staff
and focused on community protective factors to improve health and quality of life. By leveraging
existing partnerships locally and in the region, AIFA has aided the City of Azusa’s early pandemic
response with testing and vaccinations. Additionally, there are a number of new collaborative
programs under development for the coming year including our Youth and Family Center and a
Senior Network of Care.
Economic & Community Development
The Economic & Community Development Department (ECD) manages the built environment by
ensuring projects are planned, designed, constructed, and maintained in both safe and appealing
ways. The Department is also responsible for attracting new businesses to the city while ensuring
existing ones have opportunities to grow and succeed. ECD will continue to improve process and
efficiency through the implementation of a new land management system that will be known as
PLACEZ. Additionally, work in Downtown Azusa will continue with the build out of mixed-use
projects, through the development and implementation of Phase 1 of the Downtown Streetscape
Plan, and by continuing to take a proactive approach to maintaining cleanliness in the City’s
core. The Department will also begin planning for the future as an update to the City’s General
Plan will kick off, along with implementation of the City’s newest Housing Element. With many
new projects under construction and in the pipeline, along with the beginnings of a new General
Plan, the time is right to refresh and update the City’s brand and image as part of the Department’s
work over the next fiscal year. Each of these efforts, combined with the great work from each of
the other City Departments, will help lead to a more sustainable Azusa.
Information Technology
The Department of Information Technology continues to upgrade the City’s technology
infrastructure and backbone, completing a three-year project which replaced all network
FY 2022/23 Budget Adoption and Revised Reserve Policy
June 20, 2022
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equipment and an antiquated phone system; next steps include storage upgrades, disaster recovery
in the cloud and the evaluation of migration to Office 365. The department provides leadership
citywide in the development of powerful, cost‐effective technical services, and business solutions.
Providing management and support of the technology infrastructure, network administration, and
network security. Strategic planning related to technology and the City’s networking
infrastructure; software and hardware support of all systems, maintaining a 24/7 virtual City Hall
of information and services via WEB and social media to the community.
Library
The Azusa Library serves the community through unique and innovative programs designed to
align with the Library’s mission to nourish minds, transform lives, and build community. The next
year will bring the creation of an outdoor classroom to expand programming space. A facility
upgrade to include infrastructure and space planning to provide an improved patron experience.
Leveraging partnerships and strengthening its dedicated team through professional development
opportunities, and using an interdisciplinary approach to addressing the needs of residents, the
Azusa City Library continues to thrive as a learning and enrichment hub.
Light & Water
The City of Azusa Light & Water Department prides itself on safe and reliable distribution of
electric power and supplying water to its customers that meets or exceeds all regulations. The Light
& Water Department strives to accomplish major initiatives during the upcoming fiscal year. The
Electric division initiatives include developing and implementing the Azusa Electric Facility
Mapping system for efficiently maintaining the electric distribution system, to be 100% compliant
with local, state, and federal regulations and legislations - including the Cap and Trade program
and Wildfire Mitigation Plan, upgrading the existing SCADA system, continuing the LED
streetlight conversion, and to evaluate economic feasibility of energy storage at the Kirkwall
substation. The Water division initiatives include the rehabilitation of well #8, diversifying the
water resource portfolio by studying the feasibility of the inactive Aspan well site, SCADA
Membrane HMI Integration, and educating and communicating to its customers on local water
supply, state drought, and the changing needs for conservation. The Light & Water department
looks forward to accomplishing these major initiatives along with its other strategic goals and
objectives.
Public Safety
The Azusa Police Department’s goals for the 22/23 fiscal year is to continue its commitment to
using enhanced technology, such as Automatic License Plate Readers, Body Worn Cameras, and
drones to aid in policing efforts. Continued training and development of staff is also a key focus
of the Department to ensure staff are properly equipped with de-escalation tactics and tools for
when addressing those with mental health issues. Community engagement (attending community
events and providing training and education to community partners) is an important component to
policing in Azusa. The proposed FY 2022/23 budget allows for the department to increase its
community outreach and education efforts. Input from this outreach and education allows the
Department to strategically plan for the future. Investment in technology and training will not only
benefit the men and women of the Department, but all members of our community.
FY 2022/23 Budget Adoption and Revised Reserve Policy
June 20, 2022
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Public Works
The Public Works Department is continuing its momentum improving the City's roadways, public
right of way, and City facilities. There are several capital improvement projects commencing
which will improve roadway surfaces, repair sidewalks, upgrade curb ramps, and include drought
tolerant landscaping. Facilities upgrades will also be a major focus for the Department as the City
looks to modernize its existing facilities. Finally, as restrictions from the COVID-19 pandemic are
lifted, Public Works will be working to keep City parks in prime condition as more programs
become available to the community.
A full copy of the City’s proposed budget by Department can be found on our website at:
https://azusaca.gov/1918/2022-2023-Proposed-Operating-Budget
Citywide Capital Outlays
Citywide capital outlay requests for FY 2022/23 total $2.1 million, of which $0.8 million is
proposed to be funded by the General Fund. Major outlays include:
• Four PD replacement vehicles and retrofits ($229K)
• Two PD Motorcycles and retrofits ($68K)
• 15 PD Tactical Vests ($71K)
• Enhanced IT data recovery system ($90K)
• Finance System Optimization ($83K)
• Utilities Hydraulic CNG Truck ($496K)
• Public Works Backhoe Loader and attachments ($200K)
• Public Works Skid Steer and attachments ($132K)
• Electric Cargo Van and Transit Van ($116K)
A summary of the proposed Citywide Capital Outlay budget for FY 2022/23 on Page 29 of the
Budget document.
Citywide Capital Improvement Projects (CIP)
For Fiscal Year 2022/23, Staff proposes a 5-year CIP Plan totaling $37.9 million Citywide. The
total proposed CIP budget for FY 2022/23 is $26.3 million Citywide, of which $14.2 million is
proposed to be funded by the General Fund. Some of the major funded projects proposed for FY
2022/23 include:
General Fund Projects from Capital & Infrastructure Replacement Reserves
• City Hall Sidewalk Improvements ($150K)
• City Hall Improvements Phase 3 ($460K)
• PD Parking Lot ($200K)
• PD Fire Alarm Control Panel (additional funding needs of $79K)
• Firing Range Upgrade ($182K)
• New Drinking Fountains ($60K)
FY 2022/23 Budget Adoption and Revised Reserve Policy
June 20, 2022
Page 12
General Fund Projects from Excess Reserves
• Senior Center Remodel ($4M)
• Women's Club ($750K)
• Scout House ($750K)
• Citywide Sidewalk Improvements ($1M)
• Dog Park ($750K)
• Library Improvements ($2M)
• Downtown Improvements ($785K)
• Memorial Park Improvements ($3M)
Projects from Non-General Fund Sources
• Arrow Highway Street Improvements ($5.5M)
• Aspen Water Well Rehabilitation ($2.5M)
• Residential Resurfacing Projects ($900K)
• Electric Pole Replacements ($200K)
Total unfunded identified projects needs are $276,545 for major repairs and restroom improvement
needs at various park locations.
A summary of the proposed Citywide CIP budget for FY 2022/23 is on Pages 30-31 of the Budget
document.
Proposed Personnel Changes
As the Azusa community and amenities expand, demands on city staff for continued high-level
customer service and support is also increasing. Citywide proposed personnel changes for FY
2022/23 are a net full-time equivalent (FTE) position increase of 4.7, including full-time and part-
time positions, totaling a net increase of $750,554, of which 3.22 FTEs and $422,060 is the
proposed General Fund impact. The changes include addition of full-time administrative support
positions in the Administration, Administrative Services, and Information Technology
Departments, additional engineering support in the Public Works Department, creation of three
civilian positions to support Police Department operations, salary range adjustments for major
division managers, and reclassification of personnel working beyond their current classifications.
In today’s job market, part-time positions have become increasingly difficult to recruit for and
retain, thus, many of the new full-time position requests propose the elimination of existing
budgeted part-time positions.
A summary of the proposed net personnel changes to FTEs and costs by Department is provided
in Table 5. Justification for individual requests can be found on Pages 20-22 of the Budget
document.
FY 2022/23 Budget Adoption and Revised Reserve Policy
June 20, 2022
Page 13
Table 5 – Personnel Requests Summary
OVERALL FISCAL PICTURE:
City-wide, the Fiscal Year 2022/23 Proposed Operating and Capital Improvement Budget is
$199,847,745 (including Internal Services) with Transfers of $8,971,525 as follows:
Table 6 – City-wide Expenditures by Fund Type
Fund Department FTE Total Cost
GENERAL FUND Administration 1.00 107,125
Administrative Services 1.00 130,860
Community Resources - 10,550
Economic & Community Development 1.00 166,325
Library - 20,930
Public Safety (0.30) (47,525)
Public Works 0.52 33,795
General Fund Total Estimated Impact:3.22 422,060$
INFORMATION TECHNOLOGY IT - City General Fund - 19,230
IT - Light & Water - 22,760
Information Technology Total - 41,989$
MEASURE W Public Works 0.74 96,475
Measure W Total 0.74 96,475$
SEWER Public Works 0.74 96,475
Sewer Total 0.74 96,475$
LIGHT & WATER Public Benefit - 25,620
Water - 20,470
Consumer Services - 47,465
Light & Water Total:- 93,555$
GRAND TOTAL ESTIMATED IMPACT:4.70 750,554$
Fund Type
Operating &
Capital Outlays Transfers
Capital
Improvement
Projects Total Budget
General 46,541,825$ 6,742,221$ 15,438,592$ 68,722,638$
Internal Services 14,223,177 585,416 271,792 15,080,385
Special Revenue 14,957,068 320,000 8,232,254 23,509,322
Debt Service 3,787,130 - - 3,787,130
Enterprise 79,043,844 1,323,888 4,920,805 85,288,537
Capital Projects Fund - - 30,000 30,000
Successor Agency 3,429,733 - - 3,429,733
Total Budget 161,982,777$ 8,971,525$ 28,893,443$ 199,847,745$
FY 2022/23 Budget Adoption and Revised Reserve Policy
June 20, 2022
Page 14
Table 7 – City-wide Expenditures by Agency
All fund types are expected to generate sufficient revenues and/or have sufficient reserves on hand
to cover proposed expenses.
The proposed Fiscal Year 2022/23 General Fund budget is balanced with an estimated surplus of
$9.3 million (which includes $6 million in ARPA funds). Overall estimated cash reserve balances
are projected at $33.5 million by end of FY 22/23. If Council adopts the recommended General
Fund Reserve Policy funding levels, internally restricting $23.1 million, undesignated reserves are
estimated at $10.5 million by 2022/23 year-end for use in further addressing unfunded liabilities
and infrastructure needs. All other Funds have sufficient revenues and/or reserves on hand to cover
proposed appropriations.
Prepared by: Reviewed and Approved:
Talika M. Johnson Sergio Gonzalez
Director of Administrative Services City Manager
Attachments:
1) Resolution 2022-C45, A Resolution of the City Council of the City of Azusa adopting the
budget and approving appropriations for the City of Azusa for the fiscal year commencing
July 1, 2022 and ending June 30, 2023
2) Resolution 2022-UB03, A Resolution of the Utility Board of the City of Azusa adopting
the budget and approving appropriations for Utilities for the fiscal year commencing July
1, 2022 and ending June 30, 2023
3) Resolution 2022-P01, A Resolution of the Azusa Public Financing Authority of the City
of Azusa adopting the budget and approving appropriations for the Authority for the fiscal
year commencing July 1, 2022 and ending June 30, 2023
4) Resolution 2022-R08, A Resolution of the Successor Agency for the Former
Redevelopment Agency of the City of Azusa adopting the budget and approving
appropriations for the Agency for the fiscal year commencing July 1, 2022 and ending June
30, 2023
5) Resolution No. 2022-C46, A Resolution of the City Council of the City of Azusa adopting
a revised General Fund Reserve Policy
6) Attachment A to Resolution No. 2022-C46, General Fund Reserve Policy
7) Fiscal Year 2022/23 Budget Summaries
Agency
Operating &
Capital Outlays Transfers
Capital
Improvement
Projects Total Budget
City 74,060,533$ 8,097,648$ 24,008,053$ 106,166,234$
Utilities (L&W)84,492,511 873,877 4,885,390 90,251,778
APFA - - - -
Successor Agency 3,429,733 - - 3,429,733
Total Budget 161,982,777$ 8,971,525$ 28,893,443$ 199,847,745$
RESOLUTION NO. 2022-C45
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, 2022 AND ENDING JUNE 30, 2023
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, 2022 and ending June 30, 2023, presented and reviewed at a public
workshop held May 31, 2022, 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 2021-2022 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 2022-2023. 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 20th day of June, 2022.
________________________________________
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. 2022-C45 was duly adopted
by the City Council of the City of Azusa at a regular meeting thereof, held on the 20th day of
June 2022, 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. 2022-UB03
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, 2022 AND ENDING JUNE 30,
2023
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, 2022 and ending June 30, 2023, presented and reviewed at a public
workshop held May 31, 2022, 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 2021-2022 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 2022-2023. 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 20th day of June, 2022.
___________________________________________
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. 2022-UB03 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 20th day of June, 2022.
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. 2022-P01
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,
2022 AND ENDING JUNE 30, 2023
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, 2022 and ending June 30, 2023, presented and reviewed at a
public workshop held May 31, 2022, 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 20th day of June, 2022.
________________________________________
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. 2022-P01 was duly adopted by the
City Council of the City of Azusa at a regular meeting thereof, held on the 20th day of June, 2022,
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. 2022-R08
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, 2022 AND ENDING JUNE 30, 2023
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,
2022 and ending June 30, 2023, presented and reviewed at a public workshop held May 31,
2022, 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 2021-2022 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 2022-2023.
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 20th day of June, 2022.
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. 2022-R08 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 20th day of June 2022.
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. 2022-C46
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 approved under resolution 2018-C45; and
WHEREAS, the level of reserves and recommended uses are reviewed each year at budget
adoption; and
WHEREAS, the City revised some of the reserve categories amounts in the General Fund
Reserve Policy with the adoption of the Fiscal Year 2021/22 Budget and Resolution 2021-C29.
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 2022/23 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 20th day of June, 2022.
________________________________________
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. 2022-C46 was duly adopted
by the City Council of the City of Azusa at a regular meeting thereof, held on the 20th day of
June 2022, 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 6-20-22
Attachment 6
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 6-20-22
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 6-20-22
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 6-20-22
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 30% of the General Fund annual operating expenditures (minus one-time expenditures).
After allocating a minimum of 30% 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 2022/23 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 $150,000 and $250,000 Self-Insured Retention (SIR)
for torker’s Compensation insurance programs, respectively. 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 2022/23 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 6-20-22
This reserve will be funded at $2,000,000 with the adoption of the Fiscal Year 2022/23 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 30% 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.
BUDGET
SUMMARIES
FY 2022/23 PROPOSED BUDGET
CITY OF AZUSA
Fund Balance Summary
Revenues Summary
Expenditures Summary
Interfund Transfers Schedule
Capital Outlay Summary
Capital Improvement Projects Summary
Personnel Summary
Attachment 7
CITY OF AZUSA FY 2022/23 Summary of Changes to Fund Balances Supplemental Budget Requests
Estimated Proposed Proposed Proposed Proposed Proposed Estimated Proposed Proposed Proposed Proposed Estimated
Fund Balance Revenues Transfers In Expenses Transfers Out Surplus/(Deficit)Fund Balance Personnel Req Capital Outlays CIP Surplus/(Deficit)Fund Balance
Fund 6/30/2022 FY 2022/23 FY 2022/23 FY 2022/23 FY 2022/23 FY 2022/23 6/30/2023 FY 2022/23 FY 2022/23 FY 2022/23 6/30/2022 6/30/2022
General Fund
General Fund 40,653,991$ 62,445,615$ 2,020,304$ 46,541,825$ 6,742,221$ 11,181,873$ 51,835,863$ 422,060$ -$ 13,035,000$ 9,626,241 50,280,231
Equipment Replacement 1,398,579 - - - - - 1,398,579 - 847,960 1,133,572 (1,981,532) (582,953)
Total General Fund 42,052,570 62,445,615 2,020,304 46,541,825 6,742,221 11,181,873 53,234,442 422,060 847,960 14,168,572 7,644,709 49,697,278
Special Revenue Funds
Measure R (204,045) 752,600 - 373,219 - 379,381 175,336 - - - 379,381 175,336
Measure M 1,977,381 867,947 - -- 867,947 2,845,328 -197,571 -670,376 2,647,757
Measure X (SB1)513,892 1,142,319 - -- 1,142,319 1,656,211 - -900,000 242,319 756,211
LA County-MTA/TDA 36,378 46,888 - -- 46,888 83,266 - -- 46,888 83,266
State Gas Tax (230,425) 1,434,234 - 1,603,760 - (169,526) (399,951) - -- (169,526) (399,951)
Utility Mitigation (259,218) - 209,000 126,970 - 82,030 (177,188) - -- 82,030 (177,188)
Hwy. 39 Maint.1,630,408 10,000 - - - 10,000 1,640,408 --- 10,000 1,640,408
Transit - Proposition 'A'2,065,172 1,369,963 - 1,087,930 - 282,033 2,347,205 - -- 282,033 2,347,205
Transit - Proposition 'C'2,137,572 1,103,687 - 645,235 - 458,452 2,596,024 - -1,100,000 (641,548) 1,496,024
CDBG (287,132) 400,535 - 484,695 - (84,160) (371,292) - -- (84,160) (371,292)
Measure W-Safe Clean Water Program 331,015 606,108 - 801,966 - (195,858) 135,157 96,475 - - (292,333) 38,682
Senior Nutrition 226,761 184,500 401,514 586,014 - -226,761 - - - - 226,761
Public Benefit Program 302,287 1,154,800 - 1,628,690 - (473,890) (171,603) 25,620 - 275,000 (774,510) (472,223)
Supplemental Law Enforcement (23,688) 160,000 - 90,000 - 70,000 46,312 - - - 70,000 46,312
Air Quality Improvement 368,478 68,900 - 72,575 - (3,675) 364,804 - 115,763 - (119,438) 249,041
Grants and Seizure 1,828,312 68,000 - 315,502 - (247,502) 1,580,810 - -5,521,825 (5,769,327) (3,941,015)
Rosedale Maintenance (Monoriva Nursery)130,514 703,800 - 455,470 320,000 (71,670) 58,844 - -- (71,670) 58,844
AB939 Fees 201,144 230,000 - 344,335 - (114,335) 86,809 - -- (114,335) 86,809
Employee Benefits 2,000,000 - - - - - 2,000,000 - -- - 2,000,000
Measure A - Park Funds 159,359 159,383 - 159,359 - -- - 159,359
Public Safety CFD 124,988 60,000 - - - 60,000 184,988 --- 60,000 184,988
Fire Safety Contract (24,270) - 6,340,707 6,340,707 - - (24,270) - -- - (24,270)
Total Special Revenue Funds 13,004,883 10,523,664 6,951,221 14,957,068 320,000 2,038,434 15,043,318 122,095 313,334 7,796,825 (6,193,821) 6,811,064
Capital Projects Funds
Rosedale Contribution Fund 4,098,749 - - - - - 4,098,749 - - - - 4,098,749
Rosedale Traffic Mitigation 536,829 - - - - - 536,829 - - - - 536,829
Transportation (LACMTA)(125,334) - - - - - (125,334) - - - - (125,334)
Park In-Lieu 194,074 11,000 - - - 11,000 205,074 - - 30,000 (19,000) 175,074
Public Works Endowment 88,020 520 - - - 520 88,540 - - - 520 88,540
Total Capital Project Funds 4,792,338 11,520 - - - 11,520 4,803,858 - - 30,000 (18,480) 4,773,858
Debt Service Funds
Mountain Cove 6,217,252 569,870 - 569,830 - 40 6,217,292 - - - 40 6,217,292
Rosedale IA1 534,095 2,171,750 - 2,171,750 - - 534,095 - - - - 534,095
Rosedale IA2 7,559,294 1,045,550 - 1,045,550 - - 7,559,294 - - - - 7,559,294
Public Financing Authority 535,373 - - - - -535,373 - - - - 535,373
Total Debt Service Funds 14,846,014 3,787,170 - 3,787,130 - 40 14,846,054 - - - 40 14,310,681
Enterprise Funds
CA Climate Balancing 2,158,702 750,000 - 750,000 - - 2,158,702 - - - - 2,158,702
Water 13,342,951 27,633,075 - 26,666,964 147,606 818,504 14,161,456 20,470 -3,187,500 (2,389,466) 10,953,486
Light 19,240,183 44,958,382 - 48,831,920 140,855 (4,014,392) 15,225,791 -546,289 872,500 (5,433,181) 13,807,002
Sewer 5,629,479 3,075,000 - 2,794,960 81,000 199,040 5,828,518 96,475 197,571 -(95,006) 5,534,472
Refuse 269,008 954,427 - -954,427 -269,008 - - --269,008
Total Enterprise Funds 40,640,323 77,370,884 - 79,043,844 1,323,888 (2,996,848) 37,643,475 116,945 743,860 4,060,000 (7,917,653) 32,722,670
Internal Service Funds
Consumer Service (6,355,395) 7,674,243 - 7,088,827 585,416 - (6,355,395) 47,465 182,338 - (229,803) (6,585,198)
Risk Management/Self Insurance (3,377,277) 3,724,090 - 4,883,610 - (1,159,520) (4,536,797) - - - (1,159,520) (4,536,797)
Central Services 25,438 - - - - - 25,438 - - - - 25,438
IT Services (2,665,478) 2,254,840 - 2,250,740 - 4,100 (2,661,378) 41,989 - - (37,889) (2,703,367)
Total Internal Service Funds (12,372,712) 13,653,173 - 14,223,177 585,416 (1,155,420) (13,528,132) 89,454 182,338 - (1,427,212) (13,799,924)
Successor Agency Funds (27,857,438) 4,247,285 - 3,429,733 - 817,552 (27,039,887) - - - 817,552 (27,039,887)
Sub-Total All Funds 75,105,979 172,039,311 8,971,525 161,982,777 8,971,525 10,056,534 85,162,513 750,554 2,087,492 26,055,397 (18,836,909) 56,269,070
Less: Internal Service 12,372,712 (13,653,173) - (14,223,177) (585,416) 1,155,420 13,528,132 (89,454) (182,338) - 1,427,212 13,799,924
Net Total All City Funds 87,478,691$ 158,386,138$ 8,971,525$ 147,759,601$ 8,386,109$ 11,211,954$ 98,690,644$ 661,100$ 1,905,154$ 26,055,397$ (17,409,697)$ 70,068,993$
1
GENERAL FUND
REVENUES
Proposed General Fund Revenues - By Source
Fiscal Year 2022/23
Property Tax
22.6%
Sales Tax
12.5%
Utility User Tax
4.7%
Transaction Use Tax
10.8%
Other Taxes
17.5%
License & Permit
4.8%
Fines & Penalties
1.9%
Money & Property Use
3.9%
Cost Reimbursements
0.1%
Charges for Services
8.4%
Miscellaneous
9.7%
Transfers In
3.1%
General Fund Revenues
$64.5 M
Property Tax $14.5M
Sales Tax $8.1M
Utility User Tax $3.0M
Transaction Use Tax $6.9M
Other Taxes $11.3M
License & Permit $3.1M
Fines & Penalties $1.3M
Money & Property Use $2.5M
Cost Reimbursements $0.1M
Charges for Services $5.4M
Miscellaneous $6.3M
Transfers In $2.0M 2
SUMMARY OF REVENUES
Fund
ORGANIZATION
KEY OBJECT
ACTUAL
FY 2019-20
ACTUAL
FY 2020-21
REVISED BUDGET
FY 2021-22
YEAR END
ESTIMATE
FY 2021-22
PROPOSED
FY 2022-23 VARIANCE
10-Property Tax
1090000000 4001 - Prop Tax Sec-Current 5,503,973 5,811,954 5,680,820 5,680,820 6,292,032 611,212
1090000000 4002 - Prop Tax in-lieu of VLF 6,153,353 6,556,409 6,373,092 6,373,092 7,021,814 648,722
1090000000 4005 - Prop Tax/Unsecured/Current - 15,929 - - - -
1090000000 4010 - Homeowner's Exemption 27,033 26,921 25,000 25,000 25,000 -
1090000000 4020 - Prop Tax/Prior Year (70,488) (39,836) (64,000) (45,000) (45,000) 19,000
1090000000 4022 - Prop Tax/Supplemental Roll 75,768 157,624 70,000 70,000 70,000 -
1090000000 4040 - Prop Tax/Penalty & Interest 19,724 30,599 20,000 20,000 20,000 -
1090000000 4050 - Prop Tax/Redemption 63,509 70,133 71,000 71,000 71,000 -
1090000000 4090 - RDA Statutory Payment & Property
Tax
616,965 988,752 1,089,885 1,089,887 1,089,885 -
1090000000 4099 - Property Tax/Other 66 98 - - - -
10-Property Tax Total 12,389,903 13,618,584 13,265,797 13,284,799 14,544,731 1,278,934
10-Taxes/Non Property
1090000000 4101 - Taxes/General Sales & Use 6,797,957 6,782,125 7,560,692 8,021,505 8,085,572 524,880
1090000000 4103 - Utility User Tax 3,122,489 3,307,800 3,259,463 3,000,000 3,000,000 (259,463)
1020310000 4104 - Public Safety Aug Fund 330,180 356,407 350,454 395,739 401,903 51,449
1035630000 4105 - Taxes/Transient Occupancy 765,096 796,912 671,000 700,000 700,000 29,000
1090000000 4106 - In lieu UUT-APU 98,414 71,552 100,000 75,000 75,000 (25,000)
1090000000 4108 - Transaction Use Tax - 5,718,161 6,063,751 6,854,773 6,932,635 868,884
1035630000 4112 - Taxes/Hazardous Waste 530,620 739,517 978,025 1,000,000 1,200,000 221,975
1090000000 4116 - Taxes/Admission/APU Tix - - - 2,000 2,000 2,000
1035630000 4120 - Taxes/Land Excavation 627,665 769,324 807,000 735,000 716,000 (91,000)
1090000000 4125 - Taxes/Transfer 130,250 193,532 140,000 165,000 150,000 10,000
1020310000 4143 - Franchise/Towing 116,023 50,572 45,000 42,000 42,000 (3,000)
1090000000 4145 - Franchise/Cable TV 367,898 259,289 296,000 332,702 332,702 36,702
1090000000 4146 - Franchise/Electric 46,443 45,411 45,411 48,233 48,000 2,589
1090000000 4147 - Franchise/Gas 85,306 85,801 80,000 80,000 80,000 -
1090000000 4150 - Franchise/L&W Utility 2%1,225,828 1,254,301 1,249,188 1,258,407 1,360,197 111,009
1090000000 4155 - Franchise/L&W Utility In-Lieu 8%2,863,796 2,860,288 2,708,113 2,973,628 3,102,789 394,676
1035630000 4159 - Franchise/Landfill 1,305,983 1,647,396 1,650,000 1,700,000 1,700,000 50,000
1035630000 4160 - Franchise/Landfill/Expansion 208,861 376,537 429,000 450,000 450,000 21,000
1035630000 4161 - Host Fee - Materials Recovery
Facility
667,022 711,271 680,000 680,000 690,000 10,000
1090000000 4195 - APU TEFRA 218,945 223,324 227,791 227,791 232,346 4,555
1090000000 4196 - In-lieu sales tax TRIAD Fitness 20,000 20,000 20,000 - - (20,000)
10-Taxes/Non Property Total 19,528,777 26,269,519 27,360,888 28,741,777 29,301,144 1,940,256
10-License & Permit
1035630000 4110 - Taxes/Business License 2,067,693 2,226,483 1,900,000 2,000,000 2,100,000 200,000
1035630001 4110 - Taxes/Business License 2,888 4,946 - 1,250 1,250 1,250
1035620000 4201 - Permits/Building 370,458 424,044 500,000 500,000 594,648 94,648
1035620000 4205 - Permits/Plumbing 38,921 21,460 35,000 45,000 30,000 (5,000)
1035620000 4210 - Permits/Electrical 58,178 35,172 45,000 60,000 35,000 (10,000)
1035620000 4216 - Permits/Mechanical 30,406 27,758 25,000 47,000 25,000 -
1035620000 4223 - Permits/Bldg/Occupancy 4,263 4,989 6,000 4,000 4,000 (2,000)
1035620000 4224 - Permits/Bldg/Other 10,454 8,226 6,000 3,800 3,800 (2,200)
1055651000 4237 - Permits/Public Works 138,014 148,845 110,000 140,000 110,000 -
1020333000 4240 - Licenses/Animal 79,699 53,054 - - - -
1035611000 4245 - Permits/Conditional Use 11,551 9,901 5,000 4,000 5,000 -
1035643000 4302 - Admin Fines 44,528 32,141 30,000 39,000 30,000 -
1035643000 4320 - Abandoned & Vacant Prop
Registratration
5,000 1,000 - - - -
1035643000 4760 - Foreclosed/Abandoned Property 6,250 8,375 8,500 5,500 5,500 (3,000)
1035630001 4739 - License Administrative Fee 1,508 1,563 - 2,085 1,500 1,500
1035611001 4764 - Tech Enhancement Fee 52,349 (423) 10,000 11,315 10,000 -
1035620002 4764 - Tech Enhancement Fee 78,146 - 30,000 32,326 30,000 -
1055651002 4764 - Tech Enhancement Fee 8,362 - 5,000 1,200 2,000 (3,000)
1035611000 4765 - General Plan Fee 23,165 26,853 15,000 19,362 12,000 (3,000)
1035620000 4765 - General Plan Fee 20,930 37,929 25,000 27,000 20,000 (5,000)
1055651000 4765 - General Plan Fee - 258 - 450 - -
3
SUMMARY OF REVENUES
Fund
ORGANIZATION
KEY OBJECT
ACTUAL
FY 2019-20
ACTUAL
FY 2020-21
REVISED BUDGET
FY 2021-22
YEAR END
ESTIMATE
FY 2021-22
PROPOSED
FY 2022-23 VARIANCE
1035620000 4766 - Temporary Certificate of Occupancy
Fee
1,350 2,250 1,500 - - (1,500)
1035620000 4768 - Event Permit 1,165 547 1,000 116 300 (700)
1090000000 4769 - Vehicle License Fee-State of CA 40,611 - 40,000 57,285 57,285 17,285
10-License & Permit Total 3,095,889 3,075,370 2,798,000 3,000,689 3,077,283 279,283
10-Fines & Penalties
1020310000 4301 - Fines/Motor Vehicle 1,480 (2,368) 1,000 - - (1,000)
1020310000 4303 - Evidence Forfeiture 16,606 14,184 16,000 14,000 14,000 (2,000)
1020310000 4305 - Fines/Court/Other 31,319 41,066 30,000 30,000 30,000 -
1030511000 4310 - Fees/Library 7,633 656 5,000 2,000 2,000 (3,000)
1035630000 4315 - Penalties 92,738 47,255 48,000 51,000 35,000 (13,000)
1035630001 4315 - Penalties 30 3,076 1,000 500 500 (500)
1090000000 4315 - Penalties 576,930 421,929 600,000 600,000 600,000 -
1020310000 4318 - Alarm Registration 56,714 33,735 52,000 45,000 45,000 (7,000)
1045820000 4850 - Charges/NSF Checks 5,066 1,527 1,500 1,750 1,750 250
1020310000 5105 - Parking Enforcement 550,213 768,924 525,000 525,000 525,000 -
10-Fines & Penalties Total 1,338,728 1,329,985 1,279,500 1,269,250 1,253,250 (26,250)
10-Money & Property Use
1025550000 4401 - Rent/Woman's Club 5,175 - - 13,000 16,000 16,000
1025410000 4401 - Rent/Woman's Club 5,066 - - 33,600 36,000 36,000
1025410000 4405 - Rents/Recreation Facility 65,352 (1,830) 25,000 45,000 45,000 20,000
1025410100 4405 - Rents/Recreation Facility 11,794 3,806 17,500 30,000 17,500 -
1090000000 4406 - Water Rights 1,875,000 1,929,156 1,915,898 1,915,898 1,810,304 (105,594)
1030511000 4410 - Rents/Library 240 - 100 - - (100)
1015210000 4412 - Rent/Building 1,050 - 1,200 - - (1,200)
1035645000 4412 - Rent/Building - - - - 68,930 68,930
1090000000 4412 - Rent/Building 601 19,200 18,000 9,600 9,600 (8,400)
1025543000 4412 - Rent/Building 4,085 (1,165) - - - -
0600000000 4435 - Interest Income 8,052 2,253 7,500 - - (7,500)
0700000000 4435 - Interest Income 9,299 2,604 8,000 2,000 2,000 (6,000)
1045820000 4435 - Interest Income 488,652 380,382 350,000 350,000 400,000 50,000
1090000000 4848 - Lease/Cell Tower Site 115,330 109,525 115,795 115,795 115,795 -
10-Money & Property Use Total 2,584,631 2,443,931 2,458,993 2,514,893 2,521,129 62,136
10-Cost Reimbursements
1090000000 4601 - Reimbursements/Damage 33,519 - - - - -
1055666000 4699 - Reimbursements/Other 2,039 - - - - -
1035630000 4602 - Reimb/Court Costs 501 - - - - -
1035643000 4602 - Reimb/Court Costs 29,842 26,483 56,000 56,000 30,000 (26,000)
1030511000 4615 - Reimb/Lost & Paid Matls 1,958 515 1,500 1,700 1,500 -
1020310000 4620 - Reimb/State of California - 355 400 300 300 (100)
1035620000 4620 - Reimb/State of California 1,077 1,647 - - - -
1090000000 4620 - Reimb/State of California 58,147 33 35,756 35,756 - (35,756)
1020310000 4625 - Reimb/Police 339,914 15,105 90,550 20,000 20,000 (70,550)
1015210000 4630 - Reimb/County - - 36 - - (36)
1090000000 4645 - Reimb/Redevelopment Agency 334,741 882,180 - - - -
1020310000 4680- Reimb/Prop 69 90 60 60 - - (60)
1000000000 4699 - Reimbursements/Other - 83,759 - 212,337 - -
1015210000 4699 - Reimbursements/Other 1,721 2,350 1,200 700 700 (500)
1025420000 4699 - Reimbursements/Other 2,148 9,443 - - - -
1020310000 4699 - Reimbursements/Other 1,760 5,108 2,000 500 500 (1,500)
1020941000 4699 - Reimbursements/Other - - 120,820 (120,820)
1090000000 4699 - Reimbursements/Other 39,381 11,392 20,000 5,000 5,000 (15,000)
10-Cost Reimbursements Total 846,837 1,038,428 328,322 332,293 58,000 (270,322)
10-Charges for Services
1015210000 4311 - Fees-Subpoena - 610 275 1,800 275 -
1020310000 4702 - Fees/Police User 13,433 8,149 12,000 6,000 6,000 (6,000)
1020310000 4703 - Fees/Oper Fees 31,166 4,501 10,000 5,300 5,000 (5,000)
1035611000 4703 - Fees/Oper Fees - 18 100 - - (100)
1035630001 4703 - Fees/Oper Fees (16) - - - - -
1035620001 4703 - Fees/Oper Fees 14,972 13,863 10,000 13,000 10,000 -
1035620000 4704 - Fees/Plan Checking 269,942 732,377 227,000 150,000 150,000 (77,000)
1035611000 4707 - Fees/Variances 1,524 - - - - -
1055651000 4708 - Fees/Engineering Inspection 656 - - - - -
1035611000 4709 - Fees/Environmental 12,776 14,048 10,000 14,000 10,000 -
1035611001 4709 - Fees/Environmental (339) - - - - -
1015210000 4710 - Fees/File & Cert/Political 200 - - - - -
4
SUMMARY OF REVENUES
Fund
ORGANIZATION
KEY OBJECT
ACTUAL
FY 2019-20
ACTUAL
FY 2020-21
REVISED BUDGET
FY 2021-22
YEAR END
ESTIMATE
FY 2021-22
PROPOSED
FY 2022-23 VARIANCE
1035611000 4711 - Fees/Tentative Maps 8,671 - 12,000 12,000 12,000 -
1035643000 4715 - Fees/Public Nuisance Abatement 55 6,616 100 - - (100)
1035643000 4717 - Fees/Real Property Records 71,948 91,206 65,000 70,000 65,000 -
1035643000 4719 - Fees/Rental Housing Inspection 49,544 81,127 50,000 65,000 50,000 -
1025543000 4721 - Fees/Cleaning 1,339 (225) - - - -
1025410000 4724 - Fees/Rec Class/General 66,237 8,655 10,000 2,500 10,000 -
1025410100 4724 - Fees/Rec Class/General 20,827 - - - - -
1035611000 4725 - Precise Plans 203,892 242,749 180,000 180,000 180,000 -
1035611001 4725 - Precise Plans (5,916) - - - - -
1025410100 4726 - Fees/Rec Class/Swimming 19,979 4,774 12,500 22,000 25,000 12,500
1025410000 4726 - Fees/Rec Class/Swimming (259) - - - - -
1025410000 4728 - Fees/Adult Sports 7,888 5,504 - 14,000 15,000 15,000
1025410000 4730 - Fees/Youth Sports 22,304 910 - 8,000 10,000 10,000
1025543000 4731 - Fees/Excursions 7,630 - - - - -
1035611000 4734 - Fees/Advertising 3,050 69 - 850 - -
1015210000 4735 - Fees/Reprographics 129 51 100 100 100 -
1035620000 4737 - Building Permit Issuance Fee 87,472 83,599 85,000 85,000 85,000 -
1035630000 4739 - License Administrative Fee 234,250 265,803 220,000 250,000 235,000 15,000
1035620000 4743 - Fees/Fire Plan Check 7,337 95 - - - -
1025420000 4744 - Community Maintenance Fee 138,710 - 143,270 143,270 143,270 -
1015210000 4745 - Fees/Notary Certification 465 134 100 100 100 -
1030511000 4745 - Fees/Notary Certification 285 105 500 350 350 (150)
1030511000 4746 - Fees/U.S. Passports 29,473 21,693 23,000 35,000 25,000 2,000
1090000000 4753 - Credit Card Fees 20,379 29,053 18,000 26,000 20,000 2,000
1020310000 4756 - Fees/Towing Impound Release 44,163 37,625 38,000 35,000 35,000 (3,000)
1025420000 4757 - Fees/Tree Planting 984 328 - - - -
1035630000 4759 - Fees/Lien Release 7,180 10,600 2,000 - - (2,000)
1090000000 4795 - Administration/Interfund 2,188,633 2,422,914 4,438,725 4,438,725 4,098,697 (340,028)
1025420000 4796 - Landscaping/Lighting-Comm Maint
Fee
- 142,478 - 130,794 130,000 130,000
1035620000 4798 - Consultant Plan Checking-
Fees/Other
- - - 100,000 80,000 80,000
10-Charges for Services Total 3,580,963 4,229,428 5,567,670 5,808,789 5,400,792 (166,878)
10-Miscellaneous Revenue
1025410000 4415 - Vending Machine Collection 1,176 59 - 100 100 100
1030511000 4415 - Vending Machine Collection 983 107 500 500 500 -
1045820000 4436 - Gain/Loss/Investment Sales 284,018 153,959 - - - -
1090000000 4535 - Government Allocation - 613,134 - - - -
1090000000 4805 - Sale/Scrap Metal 46,902 31,906 5,000 1,000 1,000 (4,000)
1090000000 4830 - Interest Income from Notes 100,990 50,495 100,990 100,990 100,990 -
1090000000 4835 - Bond Proceeds - 70,075,000 - - - -
1090000000 4861 - Bank Recon - Clearing 1,299,105 - - - - -
1030511000 4875 - Donations 16 13 - - - -
1025410000 4875 - Donations 3,920 - - - - -
1000000000 4891 - Gain/Loss/Retired Assets 8,618 3,873 - - - -
1090000000 4898 - Administrative Fee 352,556 108,428 150,000 104,274 104,274 (45,726)
1025420000 4899 - Miscellaneous Other 18,502 56,994 40,000 60,000 60,000 20,000
1090000000 4899 - Miscellaneous Other 1,068,694 (774,132) 6,022,422 6,048,422 6,022,421 (1)
10-Miscellaneous Revenue Total 3,185,404 70,319,836 6,318,912 6,315,286 6,289,285 (29,627)
10-Transfers from Other Funds
1090000000 5940 - Transfers from Other Funds 1,497,450 1,548,097 1,914,956 1,914,956 2,020,304 105,348
10-Transfers from Other Funds Total 1,497,450 1,548,097 1,914,956 1,914,956 2,020,304 105,348
TOTAL - General Fund 48,048,583$ 123,873,179$ 61,293,038$ 63,182,733$ 64,465,919$ 3,172,882$
5
ALL FUNDS
REVENUES
Proposed All Funds Revenues - By Souce
Fiscal Year 2022/23
General
35.6%
Internal Services
7.5%
Special Revenue
9.7%
Debt Service
2.1%
Enterprise
42.7%
Successor Agency
2.4%
CitywideRevenues
$181.0M
General $64.5M
Internal Services $13.6M
Special Revenue $17.5M
Debt Service $3.8M
Enterprise $77.4M
Successor Agency $4.2M
6
SUMMARY OF REVENUES
Fund
ORGANIZATION
KEY OBJECT
ACTUAL
FY 2019-20
ACTUAL
FY 2020-21
REVISED BUDGET
FY 2021-22
YEAR END
ESTIMATE
FY 2021-22
PROPOSED
FY 2022-23 VARIANCE
03-Measure R-LA County
0355000000 4101 - Taxes/General Sales & Use 598,467 705,231 623,858 623,858 752,600 128,742
0300000000 4435 - Interest Income 34,733 491 26,050 - - (26,050)
0355000000 4435 - Interest Income 4,691 - 3,519 - - (3,519)
0355000000 4507 - SB1-Road Repair&Accountability - (62,072) - - - -
0380001651 4699 - Reimbursements/Other 56,374 1,564,540 42,281 - - (42,281)
03-Measure R-LA County Total 694,265 2,208,190 695,708 623,858 752,600 56,892
04-Measure M-LA County
0455651000 4101 - Taxes/General Sales & Use 674,100 728,722 707,039 707,039 852,947 145,908
0455651000 4435 - Interest Income 22,462 9,502 15,000 15,000 15,000 -
04-Measure M-LA County Total 696,562 738,224 722,039 722,039 867,947 145,908
05-SB1 Road Maintenance and Rehab Program
0555661000 4507 - SB1-Road Repair&Accountability 888,735 920,587 953,945 1,027,071 1,130,319 176,374
0555661000 4435 - Interest Income 17,443 6,638 10,000 11,200 12,000 2,000
05-SB1 Total 906,177 927,225 963,945 1,038,271 1,142,319 178,374
09-Transportation Development Act-Article 3
0900000001 4435 - Interest Income - 392 - - - -
0900000001 4550 - TDA Bicycle and Pedestrian Funds - - 36,378 36,378 46,888 10,510
09-Trans Dev Act-Article 3 Total - 392 36,378 36,378 46,888 10,510
12-Gas Tax
1255661000 4509 - Hwy User Tax/State/2103 353,822 331,305 382,668 420,501 488,382 105,714
1255661000 4510 - Hwy User Tax/State/2106 153,250 146,617 161,547 167,752 182,851 21,304
1255661000 4511 - Hwy User Tax/State/2107 330,512 342,339 357,518 399,689 437,073 79,555
1255661000 4512 - Hwy User Tax/State/2107.5 7,500 6,000 6,000 6,000 6,000 -
1255661000 4513 - Hwy User Tax/State/2105 261,752 252,990 281,109 293,288 319,928 38,819
1255661000 4514 - Hwy User Tax/State/Loan
Repayment
57,687 - - - - -
1255661000 4699 - Reimbursements/Other 2,332 - - - - -
1255661000 5940 - Transfers from Other Funds - 152,619 - - - -
1225420000 5940 - Transfers from Other Funds - 56,611 - - - -
12-Gas Tax Total 1,166,723 1,288,482 1,188,842 1,287,230 1,434,234 245,392
13-Utility Mitigation Fund
1300000000 5940 - Transfers from Other Funds 1,249,742 - 800,000 209,000 209,000 (591,000)
13 Utility Mitigation Fund Total 1,249,742 - 800,000 209,000 209,000 (591,000)
14-Highway 39 Mitigation
1400000000 4435 - Interest Income 28,090 7,864 20,000 10,000 10,000 (10,000)
14 Highway 39 Mitigation Total 28,090 7,864 20,000 10,000 10,000 (10,000)
15-Prop A
1555521130 4101 - Taxes/General Sales & Use 963,348 1,032,423 1,002,818 1,002,818 1,208,763 205,945
1555521130 4435 - Interest Income 39,544 11,934 30,000 15,500 16,000 (14,000)
1555521130 4587 - County Dial-A-Ride Svc Fee 124,302 45,651 124,000 112,688 140,000 16,000
1555521130 4699 - Reimbursements/Other 42,896 82,237 12,000 59,592 - (12,000)
1555521130 4732 - Fees/Rider Fares 7,435 3,311 4,500 4,600 5,200 700
1555521130 4734 - Fees/Advertising 5,751 1,077 - - - -
1555521130 4890 - Prior Year Rev/Recvd Curr Yr - 11,277 - - - -
1500000000 4899 - Miscellaneous Other (150) - - - - -
15 Prop A Total 1,183,126 1,187,910 1,173,318 1,195,198 1,369,963 196,645
17-Prop C
1755521120 4101 - Taxes/General Sales & Use 799,099 856,358 831,811 831,811 1,003,467 171,656
1755521120 4435 - Interest Income 40,898 10,232 30,000 12,000 15,000 (15,000)
1755521301 4699 - Reimbursements/Other 83,280 75,461 82,800 82,800 82,800 -
1755521120 4732 - Fees/Rider Fares 4,137 1,248 1,200 1,850 2,420 1,220
1755521250 4733 - Bus Pass Sales 3,333 - 200 - - (200)
1755521250 4754 - Metrolink Pass Sales 4,065 143 1,500 - - (1,500)
1755521480 4891 - Gain/Loss/Retired Assets - 1,725 - - - -
17 Prop C Total 934,742 945,167 947,511 928,461 1,103,687 156,176
18-CDBG
1835910000 4579 - Federal Govt Allocations 335,332 440,769 406,969 406,969 400,535 (6,434)
1835910000 4580 - L.A. County Grants - 35,441 45,693 45,963 - (45,693)
18 CDBG Total 335,332 476,210 452,662 452,932 400,535 (52,127)
7
SUMMARY OF REVENUES
Fund
ORGANIZATION
KEY OBJECT
ACTUAL
FY 2019-20
ACTUAL
FY 2020-21
REVISED BUDGET
FY 2021-22
YEAR END
ESTIMATE
FY 2021-22
PROPOSED
FY 2022-23 VARIANCE
19-Park-in-Lieu/Quimby
1925420000 4225 - Quimby Act Collections 44,850 13,800 10,000 40,000 10,000 -
1925420000 4435 - Interest Income 2,277 731 1,000 900 1,000 -
19 Park-in-Lieu/Quimby Total 47,127 14,531 11,000 40,900 11,000 -
20-Measure W-LA County-Safe Clean Water Program
2000000000 4100 - Parcel Tax - 606,108 606,108 606,108 606,108 -
20 Measure W-LA County Total - 606,108 606,108 606,108 606,108 -
21-Senior Nutrition
2125541001 4565 - Area Agency on Aging Grant 134,702 174,474 188,000 188,000 149,000 (39,000)
2125541002 4565 - Area Agency on Aging Grant 57,647 35,651 124,000 124,000 33,000 (91,000)
2125541003 4565 - Area Agency on Aging Grant 601 679 1,170 1,170 1,000 (170)
2125541001 4570 - USDA Grant (Sr Nutrition)4,984 126,191 7,300 7,300 - (7,300)
2125541002 4570 - USDA Grant (Sr Nutrition)1,338 31,877 2,900 2,900 - (2,900)
2125541000 4875 - Donations 12,559 3,676 2,465 1,230 1,500 (965)
2125541001 4875 - Donations 8,955 (300) 13,678 - - (13,678)
2125541002 4875 - Donations 8,687 1,095 10,619 - - (10,619)
2125541001 4880 - Donations-in Kind 32,000 - 32,000 - - (32,000)
2125541002 4880 - Donations-in Kind 13,321 - 16,000 - - (16,000)
2125541003 4880 - Donations-in Kind - - 480 - - (480)
2125541003 4890 - Prior Year Revenue 71 - - - -
2125541002 4890 - Prior Year Revenue - 32,835 - - - -
2125541000 5940 - Transfers from Other Funds 146,068 78,626 105,435 105,435 401,514 296,079
2125541000 5948 - Transfer In-Matching Funds (29,352) (26,172) - - - -
2125541001 5948 - Transfer In-Matching Funds 31,773 22,630 4,693 - - (4,693)
2125541002 5948 - Transfer In-Matching Funds 13,910 3,441 (53,927) - - 53,927
2125541003 5948 - Transfer In-Matching Funds 240 102 10,136 - - (10,136)
21 Senior Nutrition Total 437,433 484,875 464,949 430,035 586,014 121,065
23-Climate Change Program
2340770550 4435 - Interest Income - 9,072 - 1,000 - -
2340770555 4450 - Program Income 2,009,995 2,142,702 700,000 765,000 750,000 50,000
23 Climate Change Program Total 2,009,995 2,151,774 700,000 766,000 750,000 50,000
24-Public Benefit Program
2400000000 4435 - Interest Income 20,346 4,687 15,000 4,800 4,800 (10,200)
2440739080 4727 - AB1890 Pub Ben Progs 1,001,558 1,034,848 1,054,810 1,050,000 1,150,000 95,190
24 Public Benefit Program Total 1,021,904 1,039,535 1,069,810 1,054,800 1,154,800 84,990
26-Supplemental Law Enforcement
2620310000 4435 - Interest Income 10,430 2,977 3,000 3,000 3,000 -
2620310000 4540 - CA State Grants 171,520 147,972 379,500 379,500 157,000 (222,500)
26 Supplemental Law Enforcement Total 181,950 150,949 382,500 382,500 160,000 (222,500)
27-AQMD
2755523000 4435 - Interest Income 3,775 1,279 2,500 1,800 1,500 (1,000)
2755523000 4595 - AQMD Fees (AB2766)48,879 80,902 64,950 64,950 64,900 (50)
2755523250 4754 - Metrolink Pass Sales 1,313 1,439 - 2,200 2,500 2,500
27 AQMD Total 53,966 83,620 67,450 68,950 68,900 1,450
28-Grants and Seizures
1030900001 4620 - Reimbursement-State of California - 75,294 - - - -
2810130001 4144 - Franchise/1% Cable (PEG-Public 34,774 70,033 - 65,000 65,000 65,000
2810130001 4435 - Interest Income (PEG-Public Access)6,476 3,269 - 3,300 3,000 3,000
2820310041 4435 - Interest Income (Asset Seiz/Fed
Justice)
11,972 5,854 - - - -
2820310041 4560 - Federal Grants (Asset Seiz/Fed
Justice)
420,060 209,837 100,000 100,000 - (100,000)
2820310042 4435 - Interest Income (Asset Seiz/County)161 - - - - -
2820310047 4435 - Interest Income (Asset
Seiz/Treasury)
2,574 1,238 - - - -
2820310050 4625 - Reimb/Police (911 Equip/Servcs)- 3,028 2,000 2,000 - (2,000)
8
SUMMARY OF REVENUES
Fund
ORGANIZATION
KEY OBJECT
ACTUAL
FY 2019-20
ACTUAL
FY 2020-21
REVISED BUDGET
FY 2021-22
YEAR END
ESTIMATE
FY 2021-22
PROPOSED
FY 2022-23 VARIANCE
2820310052 4416 - P.D. Phone Commissions (Inmate
Welfare)
578 - - - - -
2820310087 4620- Reimb/State of California
(BSCC/ESGV)
67,473 27,586 - - - -
2820310088 4620- Reimb/State of California
(BSCC/Azusa)
- 49,792 - - - -
2820310090 4540 - CA State Grants (STEP Grant 18-19)40,329 - - - - -
2820310091 4560 - Federal Grants (JAG Grant 2017)14,926 - - - - -
2820310092 4560 - Federal Grants (JAG Grant 2018)- 12,784 - - - -
2820310093 4620 - Reimb/State of California (BSCC-
AZPD)
- 40,250 - - - -
2820310093 4540 - CA State Grants (BSCC-AZPD)- - 142,500 142,500 - (142,500)
2820310094 4560 - Federal Grants (STEP 19-20)- 16,864 - - - -
2820310096 4560 - Federal Grants - 12,922 81,000 81,000 - (81,000)
2820310098 4540 - CA State Grants (STEP Grant 21-22)- - 98,000 98,000 - (98,000)
2820320033 4540 - CA State Grants ('19 Homeland
Security)
- - 51,789 51,789 - (51,789)
2820320031 4540 - CA State Grants ('17 Homeland
Security)
90,320 - - - - -
2820320032 4540 - CA State Grants (18 Homeland - 70,189 - - - -
2825410151 4599 - Grants/Other (Cany. City Found.-
Rec Grant)
13,000 51,800 50,000 50,000 - (50,000)
2825410159 4899 - Misc Other -Emotional Well Being
Post Covid Grant
- - 26,876 - - (26,876)
2830511051 4435 - Interest Income (Pub. Lib. Fund
Gnt.)
3,100 1,341 - - - -
2830511051 4736 - Fees/Reprographics/Library (Pub
Lib. Fund Gnt.)
7,204 449 - - - -
2830511056 4435 - Interest Income (Restricted
Donate.)
949 427 - - - -
2830511061 4599 - Grants/Other (Cany. City Found.-
2017-18)
35,697 30,191 - - - -
2830511072 4435 - Interest Income (Broadband Gnt)15 7 - - - -
2830511073 4435 - Interest Income (Family Place Gnt)24 11 - - - -
2830511083 4540 - CA State Grants (Veteran Connect)63 98 - - - -
2830511160 4540 - CA State Grants (Fit Together)2,278 9,237 - - - -
2830511063 4540 - CA State Grants (Project Lab - LSTA)- - 17,050 - - (17,050)
2830513001 4540 - CA State Grants (Cal Recycle Grant)1,959 1,002 - - - -
2830513055 4875 - Donations (Summer Reading Prgm.)283 14 - - - -
2830513159 4540 - CA State Grants (Dia De Los Ninos
Cele.)
- - - - - -
2830513160 4540 - CA State Grants (Family Library - 5,026 - - - -
2830515055 4540 - CA State Grants (Family Library
Literacy Grant)
19,995 29,675 - - - -
2830515085 4540 - CA State Grants (CA. Lib. Lit. Svcs.)9,838 4,654 - - - -
2830515160 4540 -CA State Grants (ESL Grant CLLS)- - 12,500 - - (12,500)
2830515161 4540 -CA State Grants (Zip Book Grant)- - 1,000 - - (1,000)
2830900100 4599 - Grants/Other - 6,544 - - - -
2830900200 4599 - Grants/Other - 2,185 - - - -
2830515092 4540 - CA State Grants (Closed-Career On-
Line HS)
- - 3,285 3,285 - (3,285)
2835611002 4899 - Miscellaneous Revenues (art in
Public Places)
13,320 31,311 - - - -
2840750062 4435 - Interest Income (Oil Block Grant)124 37 - - - -
2840750062 4546 - CA Waste Mgmt Grants (Oil Block
Grant)
14,016 10,393 - - - -
2840750064 4540 - CA State Grants (Bev. Container
Recy.)
15,338 13,863 - - - -
2880000661 4560 - Federal Grants (Traffic Mgmt. Sys.)- - 654,758 654,758 - (654,758)
2820310094 4540 - CA State Grants 38,894 - - - - -
2830511158 4599 - Grants/Other 3,000 - - - - -
2830511161 4540 - CA State Grants 5,000 5,000 - - - -
2880000661 4582 - MTA Grants 1,326,127 2,379,916 - - - -
2830513158 4540 - CA State Grants 3,832 - - - - -
2880521130 4560 - Federal Grants 266,400 51,517 - - - -
2835611033 4599 - Grants/Other 93,832 - - - - -
9
SUMMARY OF REVENUES
Fund
ORGANIZATION
KEY OBJECT
ACTUAL
FY 2019-20
ACTUAL
FY 2020-21
REVISED BUDGET
FY 2021-22
YEAR END
ESTIMATE
FY 2021-22
PROPOSED
FY 2022-23 VARIANCE
2835611033 4890 - Prior Year Rev/Recvd Curr Yr 5,338 8,921 - - - -
28 Grants and Seizures Total 2,569,313 3,242,587 1,240,758 1,251,632 68,000 (1,172,758)
29-Fire Safety
2920331000 4747 - Per Unit D.A. charges 104,812 - - - - -
2920331000 4748 - Fire Safety Fee 1,411,282 - - - - -
2920331000 5940 - Transfers from Other Funds 5,696,345 4,940,013 6,424,309 6,017,038 6,340,707 (83,602)
29 Fire Safety Total 7,212,439 4,940,013 6,424,309 6,017,038 6,340,707 (83,602)
31-Consumer Services
3140702920 4412 - Rent/Building 92,832 81,253 104,118 104,118 104,118 (0)
3140711000 4698 - Consumer Services Interfund 5,435,293 6,327,806 6,979,701 6,702,002 7,566,125 586,424
3140711000 4699 - Reimbursements/Other 3,576 1,712 3,500 6,693 3,500 -
3140711000 4870 - Recovered Acct Rec Write-offs - - 500 500 500 -
3140711000 4899 - Miscellaneous Other (109) 97 - - - -
3140711000 4891 - Gasin/Loss/Retired Assets 2,183 8,388 - - - -
3100000000 5940 - Transfers from Other Funds 132,335 157,335 157,335 157,335 - (157,335)
31 Consumer Services Total 5,666,110 6,576,591 7,245,154 6,970,647 7,674,243 429,089
32-Water
3240721000 4314 - Fines/Drought Citations 400 - 5,000 - - (5,000)
3240721000 4435 - Interest Income 548,344 118,662 500,000 120,000 120,000 (380,000)
3240721000 4499 - Rents/Other 71,738 100,079 145,848 110,000 120,000 (25,848)
3240721000 4699 - Reimbursements/Other 82,981 26,722 35,000 10,000 35,000 -
3240721790 4699 - Reimbursements/Other 28,095 - 25,000 25,000 - (25,000)
3240721000 4758 - Fees/Bid Specifications 200 - 75 - 75 -
3240721000 4798 - Fees/Other 132,069 245,777 100,000 160,000 140,000 40,000
3240721000 4805 - Sale/Scrap Metal 25,769 17,993 - - - -
3240721000 4841 - Lease/Water Rights 1,534,560 1,894,464 - 2,453,510 - -
3240721000 4846 - Lease-Other 11,000 12,000 12,000 12,000 12,000 -
3240721790 4870 - Recovered Acct Rec Write-offs 8,676 7,817 10,000 4,000 6,000 (4,000)
3240721791 4891 - Gain/Loss/Retired Assets 326 7,950 - - - -
3240721000 4899 - Miscellaneous Other 20,951 1,044,800 - - - -
3240721000 5240 - Water/Residential 12,670,639 13,887,537 14,067,400 14,000,000 15,935,000 1,867,600
3240721000 5242 - Water/Commercial 4,751,953 5,209,594 5,421,033 5,000,000 5,745,500 324,467
3240721000 5243 - Water/Industrial 2,379,708 1,919,228 3,692,000 2,000,000 2,507,500 (1,184,500)
3240721000 5244 - Water/Fire Service 585,623 611,158 725,131 650,000 723,000 (2,131)
3240721000 5245 - Water/Other Public Ent 877,315 890,246 1,538,515 1,100,000 1,314,000 (224,515)
3240721000 5247 - Water Sys Development Fee 398,993 274,472 100,000 1,500,000 100,000 -
3240721000 5248 - Water/Interdepartmental 395,792 499,795 267,500 450,000 425,000 157,500
3240721000 5251 - Water Services/Misc 372,132 292,557 514,800 450,000 450,000 (64,800)
32 Water Total 24,897,265 27,060,851 27,159,302 28,044,510 27,633,075 473,773
33-Electric
3300000000 4435 - Interest Income 73 111,727 63,448 113,000 113,000 49,552
3340730000 4435 - Interest Income 7,199 61 5,000 65 65 (4,935)
3340734190 4435 - Interest Income 385,432 87,717 300,000 89,000 89,000 (211,000)
3340734190 4436 - Gain/Loss/Investment Sales 5,119 (242,889) - - - -
3340734190 4440 - Interest/Rate Stabilization 152,889 (17,374) 4,000 - - (4,000)
3340734540 4650 - Reimb/Other Utilities 515 27,975 5,000 28,525 5,000 -
3340734510 4699 - Reimbursements/Other - 218,550 - 86,468 - -
3340734510 4798 - Fees/Other (2,042) 336,317 - 1,519 - -
3340734400 4811 - Sale/Electricity 13,484,205 14,692,995 13,381,640 16,204,685 16,902,674 3,521,034
3340734420 4811 - Sale/Electricity 20,628,273 19,213,902 20,469,774 20,965,660 21,882,186 1,412,412
3340734450 4811 - Sale/Electricity 1,361,205 1,330,664 1,352,819 1,498,526 1,580,441 227,622
3340734470 4811 - Sale/Electricity 2,165,481 2,663,345 4,063,620 4,063,500 4,356,016 292,396
3340799040 4870 - Recovered Acct Rec Write-offs 11,186 10,404 15,000 6,000 10,000 (5,000)
3340734210 4899 - Miscellaneous Other (252,850) 4,665 20,000 20,000 20,000 -
3340775550 5940 - Transfers from Other Funds 4,063,991 - - - - -
33 Electric Total 42,010,676 38,438,015 39,680,301 43,076,947 44,958,382 5,278,081
34-Sewer
3455665000 4435 - Interest Income 122,016 24,798 85,000 50,000 75,000 (10,000)
3455665000 4716 - Fees/Sewer 3,290,464 3,483,206 3,163,928 3,000,000 3,000,000 (163,928)
3455665000 4870 - Recovered Acct Rec Write-offs 2,486 2,751 - - - -
34 Sewer Total 3,414,966 3,510,755 3,248,928 3,050,000 3,075,000 (173,928)
36-Refuse
3640750000 4158 - Franchise/Trash 763,180 740,284 762,000 778,661 954,427 192,427
10
SUMMARY OF REVENUES
Fund
ORGANIZATION
KEY OBJECT
ACTUAL
FY 2019-20
ACTUAL
FY 2020-21
REVISED BUDGET
FY 2021-22
YEAR END
ESTIMATE
FY 2021-22
PROPOSED
FY 2022-23 VARIANCE
3640750000 4722 - Charges/Refuse & Dump 3,959,435 3,994,932 4,579,000 4,003,916 - (4,579,000)
3640750000 4851 - Chg/Uncollect Refuse Fee 157,938 155,050 157,335 138,614 - (157,335)
3640750000 4870 - Recovered Acct Rec Write-offs 2,023 2,447 25,000 1,132 - (25,000)
36 Refuse Total 4,882,577 4,892,714 5,523,335 4,922,322 954,427 (4,568,908)
37-Rosedale-Monrovia Nursery
3700000000 4435 - Interest Income 4,341 843 3,500 - - (3,500)
3700000143 4435 - Interest Income - 7,902 - - - -
3700000147 4435 - Interest Income - 15,036 - - - -
3700000143 4744 - Community Maintenance Fee 543,674 551,935 550,800 550,800 550,800 -
3700000147 4744 - Community Maintenance Fee 167,636 174,592 153,000 153,000 153,000 -
37 Rosedale-Monrovia Nursery Total 715,651 750,309 707,300 703,800 703,800 (3,500)
39-AB939 Fee
3940750065 4450 - Program Income 211,731 200,975 227,000 215,675 230,000 3,000
39 AB939 Fee Total 211,731 200,975 227,000 215,675 230,000 3,000
41-Employee Benefit Fund
4190000000 5940 - Transfers from Other Funds 952,800 - - - - -
41 Employee Benefit Fund Total 952,800 - - - - -
42-Self Insurance
4250923000 4435 - Interest Income - - 1,000 - - (1,000)
4200000000 4699 - Reimbursements/Other 257,937 - - - - -
4250923000 4774 - Insurance/Interfund 1,950,139 1,340,485 2,283,212 2,284,000 2,488,025 204,813
4250923000 4777 - Unemployment/Interfund 25,406 25,315 30,530 25,641 35,745 5,215
4250923000 4779 - Worker's Comp/Interfund 1,029,502 1,029,508 1,031,635 1,065,018 1,200,320 168,685
42 Self Insurance Total 3,262,984 2,395,307 3,346,377 3,374,659 3,724,090 377,713
46-Equipment Replacement
4645960000 4435 - Interest Income - (945) - - - -
4600000000 4891 - Gain/Loss/Retired Assets (6,180) (9,303) - - - -
46 Equipment Replacement Total (6,180) (10,247) - - - -
48-IT Services
4849930000 4762 - MIS/Interfund 1,730,547 1,836,317 2,219,530 2,170,977 2,250,740 31,210
4849930000 4801 - Sale/Maps & Publications 3,123 5,818 3,800 4,100 4,100 300
4849930000 4890 - Prior Year Rev/Recvd Curr Yr 19,024 - - - - -
48 IT Services Total 1,752,695 1,842,135 2,223,330 2,175,077 2,254,840 31,510
49-Public Works Endowment Fund
4955661069 4435 - Interest Income 1,589 442 1,000 520 520 (480)
49 Public Works Endowment Fund Total 1,589 442 1,000 520 520 (480)
53-Measure A Park Funds
5380000420 4100 - Parcel Tax - - 150,000 159,359 159,383 9,383
53 Measure A Park Funds Total - - 150,000 159,359 159,383 9,383
63-Mountain Cove Debt Service
6330000011 4030 - Prop Tax/Special Assessment - 305,000 - - - -
6360000011 4030 - Prop Tax/Special Assessment 633,335 1,183,086 - - - -
6320000011 4435 - Interest Income 3,848 38 2,500 40 40 (2,460)
6360000011 4435 - Interest Income 48 1 - - - -
6330000011 4435 - Interest Income 601 1 - - - -
6350000011 4435 - Interest Income 62 0 - - - -
6370000011 4435 - Interest Income 1 0 - - - -
6360000011 4742 - Mello-Roos Assessment - 613,113 455,294 569,830 (43,283)
6310000011 4835 - Bond Proceeds 87,500 - - - -
6320000011 4835 - Bond Proceeds 141,653 - - - -
6360000011 4835 - Bond Proceeds 5,239,410 - - - -
6350000011 5940 - Transfers from Other Funds 352,336 339,454 - - - -
11
SUMMARY OF REVENUES
Fund
ORGANIZATION
KEY OBJECT
ACTUAL
FY 2019-20
ACTUAL
FY 2020-21
REVISED BUDGET
FY 2021-22
YEAR END
ESTIMATE
FY 2021-22
PROPOSED
FY 2022-23 VARIANCE
6370000011 5940 - Transfers from Other Funds 8,326 40,000 - - - -
6360000011 5940 - Transfers from Other Funds 7,181 373,222 - - - -
6330000011 5940 - Transfers from Other Funds 280,000 - - - - -
63 Mountain Cove Debt Service Total 1,285,738 7,709,365 615,613 455,334 569,870 (45,743)
65-CFD Rosedale IA1 Debt Service
6500000000 4030 - Prop Tax/Special Assessment 9,193,398 - - - - -
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) - - - - -
6500000028 4030 - Prop Tax/Special Assessment - 986,210 - - - -
6500000019 4030 - Prop Tax/Special Assessment 678,500 794,930 - - - -
6500000026 4030 - Prop Tax/Special Assessment 198,167 - - - - -
6500000027 4030 - Prop Tax/Special Assessment 823,519 1,266,104 - - - -
6500000000 4435 - Interest Income 237 - 100 - - (100)
6500000006 4435 - Interest Income 26 - - - - -
6500000031 4435 - Interest Income - 1 - - - -
6500000028 4435 - Interest Income - 5 - - - -
6500000027 4435 - Interest Income - 8 - - - -
6500000005 4435 - Interest Income 4,320 - 7,500 - - (7,500)
6500000013 4435 - Interest Income 476 - - - - -
6500000016 4435 - Interest Income 42 - - - - -
6500000018 4435 - Interest Income 189 1 - - - -
6500000019 4435 - Interest Income 16 20 - - - -
6500000020 4435 - Interest Income 0 1 - - - -
6500000022 4435 - Interest Income 30,379 1,750 - - - -
6500000023 4435 - Interest Income 16,796 774 - - - -
6500000026 4435 - Interest Income 26 - - - - -
6500000000 4742 - Mello-Roos Assessment - 2,537,233 2,185,270 2,171,750 (365,483)
6500000000 4899 - Miscellaneous Other 1 - - - - -
6500000005 4899 - Miscellaneous Other 6 - - - - -
6500000006 4899 - Miscellaneous Other 7 - - - - -
6500000015 4899 - Miscellaneous Other 435 - - - - -
6500000000 5940 - Transfers from Other Funds 0 - - - - -
6500000002 5940 - Transfers from Other Funds - - - - - -
6500000006 5940 - Transfers from Other Funds 9,193,398 - - - - -
6500000005 5940 - Transfers from Other Funds - - - - - -
6500000013 5940 - Transfers from Other Funds - - - - - -
6500000021 5940 - Transfers from Other Funds - 340,000 - - - -
6500000016 5940 - Transfers from Other Funds 10,984 - - - - -
6500000018 5940 - Transfers from Other Funds 840,689 1,173,103 - - - -
6500000030 5940 - Transfers from Other Funds - 314,000 - - - -
6500000031 5940 - Transfers from Other Funds - 2,811 - - - -
6500000020 5940 - Transfers from Other Funds 204,303 939,730 - - - -
6500000029 5940 - Transfers from Other Funds - 762,400 - - - -
65 CFD Rosedale IA1 Debt Service Total 35,257,348 6,581,847 2,544,833 2,185,270 2,171,750 (373,083)
66-CFD Rosedale IA2 Debt Service
6600000000 4742 - Mello-Roos Assessment - - 1,416,776 1,028,925 1,045,550 (371,226)
66 CFD Rosedale IA2 Debt Service Total - - 1,416,776 1,028,925 1,045,550 (371,226)
68-SPECIAL TAXES CFD-PUBLIC SAFETY SERVICES
6820000000 4435 - Interest Income 38 158 - - - -
6820000000 4744 - Community Maintenance Fee 7,163 58,181 59,404 59,404 60,000 596
68 SPECIAL TAXES CFD Total 7,201 58,339 59,404 59,404 60,000 596
71-APFA Debt Service Fund
7150000000 4435 - Interest Income 7,292 57 - - - -
7150000000 5940 - Transfers from Other Funds 367,827 864,340 - - - -
71 APFA Debt Service Fund Total 375,119 864,397 - - - -
81-MRG Lmod 20%
8110155000 4891 - Gain/Loss/Retired Assets 181,758 - - - - -
81-MRG Lmod 20%181,758 - - - - -
12
SUMMARY OF REVENUES
Fund
ORGANIZATION
KEY OBJECT
ACTUAL
FY 2019-20
ACTUAL
FY 2020-21
REVISED BUDGET
FY 2021-22
YEAR END
ESTIMATE
FY 2021-22
PROPOSED
FY 2022-23 VARIANCE
87-Successor Agency
8710135000 4412 - Rent/Building 1,500 - - - - -
8710165628 4435 - Interest Income 1,492 395 900 350 350 (550)
8710165630 4435 - Interest Income 173 3 100 4 5 (95)
8710165632 4435 - Interest Income 188 4 100 4 5 (95)
8710165634 4435 - Interest Income 29 0 35 1 5 (30)
8710165636 4435 - Interest Income 27 0 35 1 5 (30)
8710125000 4810- Sale/Real & Personal Property - - - 1,200,000 - -
8710125000 4891- Gain/Loss/Retired Asset 54,683 - - (3,061,986) - -
8710165624 4891- Gain/Loss/Retired Asset 20,773 - - - - -
87 Successor Agency Total (1,911,134) 402 1,170 (1,861,626) 370 (800)
88-Successor Agency - ROPS
8800000000 5945 - ROPS-CONTRIBUTION IN 4,598,833 3,829,353 3,945,195 3,945,195 4,246,915 301,720
88 Successor Agency - ROPS Total 4,598,833 3,829,353 3,945,195 3,945,195 4,246,915 301,720
TOTAL- Non General Fund 149,281,614$ 125,195,205$ 116,062,305$ 115,627,349$ 116,544,918$ 482,613$
GRAND TOTAL- All Funds 196,335,196$ 249,068,384$ 177,355,343$ 178,810,082$ 181,010,836$ 3,655,494$
13
ALL FUNDS
EXPENDITURES
Proposed All Funds Expenditures - By Function
Fiscal Year 2022/23
All Funds Expenditures
$199.8 M
Utilities
46.1%
Public Safety
17.4%
General
Government
11.1%
Debt Service
2.3%
Facilities &
Infrastructure
13.4%
Culture & Recreation
5.9%
Community Development
2.2%
Successor Agency
1.6%
Utilities $92.1M
Public Safety $34.7M
General Government $22.2M
Debt Service $4.6M
Facilities & Infrastructure $26.8M
Culture & Recreation $11.7M
Community Development $4.3M
Successor Agency $3.4M
14
CITY WIDE
EXPENDITURE SUMMARY
FY 21/22 FISCAL YEAR 2022/23 PROPOSED BUDGET VARIANCE
REVISED
BUDGET
PERSONNEL
BUDGET
OPERATIONS
BUDGET
CAPITAL OUTLAYS &
IMPROVEMENTS
TOTAL BUDGET
INCREASE/(DECREASE)
21/22 to 22/23 % CHANGE
ADMINISTRATION
City Council 158,950 122,335 42,000 - 164,335 5,385 3.39%
City Manager's Office 542,365 450,700 103,200 - 553,900 11,535 2.13%
Neighborhood Services 21,521 - 531,523 - 531,523 510,002 2369.79%
City Clerk 557,720 458,850 198,135 - 656,985 99,265 17.80%
City Treasurer 136,915 55,380 92,000 - 147,380 10,465 7.64%
City Attorney 310,000 - 372,160 - 372,160 62,160 20.05%
Public Education Grant 38,364 - 20,000 - 20,000 (18,364) -47.87%
Capital & Infrastructure Replacement 1,304,461 - - - - (1,304,461) -100.00%
Subtotal-Administration 3,070,296 1,087,265 1,359,018 - 2,446,283 (624,013) -20.32%
ADMINISTRATIVE SERVICES
CFD Debt Service 3,817,914 - 3,787,130 - 3,787,130 (30,784) -0.81%
CFD Maintenance 454,819 240,460 215,010 - 455,470 651 0.14%
City-Wide 2,994,062 1,346,299 3,386,181 - 4,732,480 1,738,418 58.06%
Accounting 1,223,405 1,029,605 166,500 - 1,196,105 (27,300) -2.23%
Printing Services 8,850 - 8,850 - 8,850 - 0.00%
Purchasing 286,025 271,830 16,281 - 288,111 2,086 0.73%
Personnel Services 733,665 283,755 460,677 - 744,432 10,767 1.47%
Risk Management 4,699,308 280,085 4,603,525 - 4,883,610 184,302 3.92%
Subtotal-Administrative Services 14,218,048 3,452,034 12,644,154 - 16,096,188 1,878,140 13.21%
COMMUNITY RESOURCES
Recreation 2,290,045 1,740,940 643,310 - 2,384,250 94,205 4.11%
Senior Programs 265,785 98,820 162,570 - 261,390 (4,395) -1.65%
Senior Nutrition 464,949 227,670 358,344 - 586,014 121,065 26.04%
Proposition A 1,829,245 909,345 178,585 - 1,087,930 (741,315) -40.53%
Proposition C 683,225 467,300 177,935 - 645,235 (37,990) -5.56%
Air Quality Management District (AQMD)160,393 11,750 60,825 - 72,575 (87,818) -54.75%
Subtotal-Community Resources 5,693,642 3,455,825 1,581,569 - 5,037,394 (656,248) -11.53%
ECONOMIC & COMMUNITY DEVELOPMENT
Building 1,177,634 642,410 704,297 - 1,346,707 169,073 14.36%
Community Development Block Grant 770,282 198,695 286,000 - 484,695 (285,587) -37.08%
Community Improvement 955,427 780,545 188,987 - 969,532 14,105 1.48%
Planning 1,427,685 475,895 477,450 - 953,345 (474,340) -33.22%
Economic Development 466,457 141,795 155,300 - 297,095 (169,362) -36.31%
Promenade 299,475 - 94,425 - 94,425 (205,050) -68.47%
Subtotal-Economic & Comm. Dev.5,096,960 2,239,340 1,906,459 - 4,145,799 (951,161) -18.66%
INFORMATION TECHNOLOGY
Information Technology 2,330,531 1,159,315 1,091,425 - 2,250,740 (79,791) -3.42%
Subtotal-Information Technology 2,330,531 1,159,315 1,091,425 - 2,250,740 (79,791) -3.42%
LIBRARY
Library-General Services 1,488,480 1,213,825 147,550 - 1,361,375 (127,105) -8.54%
Library-Youth Services 31,430 - 33,280 - 33,280 1,850 5.89%
Subtotal-Library 1,519,910 1,213,825 180,830 - 1,394,655 (125,255) -8.24%
LIGHT AND WATER
CA Climate Balancing Account 2,200,000 - 750,000 - 750,000 (1,450,000) -65.91%
Consumer Services 6,669,849 3,761,820 3,327,007 - 7,088,827 418,978 6.28%
Electric 49,030,373 5,204,695 41,901,624 1,725,601 48,831,920 (198,453) -0.40%
Public Benefit Programs 1,506,145 264,090 1,364,600 - 1,628,690 122,545 8.14%
Water 28,228,800 4,147,580 22,519,384 - 26,666,964 (1,561,836) -5.53%
Recycling and Solid Waste 4,952,588 151,485 211,552 - 363,037 (4,589,551) -92.67%
Subtotal-Light and Water 92,587,755 13,529,670 70,074,167 1,725,601 85,329,438 (7,258,317) -7.84%
15
CITY WIDE
EXPENDITURE SUMMARY
FY 21/22 FISCAL YEAR 2022/23 PROPOSED BUDGET VARIANCE
REVISED
BUDGET
PERSONNEL
BUDGET
OPERATIONS
BUDGET
CAPITAL OUTLAYS &
IMPROVEMENTS
TOTAL BUDGET
INCREASE/(DECREASE)
21/22 to 22/23 % CHANGE
PUBLIC SAFETY
Asset Seizures 419,297 - 276,800 - 276,800 (142,497) -33.98%
Emergency Services 19,550 - 42,850 - 42,850 23,300 119.18%
Fire Safety 6,424,309 - 6,340,707 - 6,340,707 (83,602) -1.30%
Police Contract Services 1,248,160 - 1,540,194 - 1,540,194 292,034 23.40%
Police Department 18,263,391 16,880,250 1,688,056 - 18,568,306 304,915 1.67%
Police Department-IT 861,997 111,915 583,290 - 695,205 (166,792) -19.35%
Police Department-SLESF 91,300 - 90,000 - 90,000 (1,300) -1.42%
Subtotal-Public Safety 27,328,005 16,992,165 10,561,897 - 27,554,062 226,058 0.83%
PUBLIC WORKS
Utility Mitigation 85,190 - 126,970 - 126,970 41,780 49.04%
Engineering 660,087 140,375 485,244 - 625,619 (34,468) -5.22%
Facilities Maintenance 820,453 177,115 595,900 - 773,015 (47,438) -5.78%
Graffiti Abatement 155,198 135,230 18,650 - 153,880 (1,318) -0.85%
Safe Clean Water Program 949,149 61,250 740,716 - 801,966 (147,183) -15.51%
Roadway Maintenance 1,741,510 1,106,125 438,635 - 1,544,760 (196,750) -11.30%
Sewer Maintenance 2,847,483 1,078,980 1,715,980 - 2,794,960 (52,523) -1.84%
Parks Operations 2,549,214 1,002,885 1,723,490 - 2,726,375 177,161 6.95%
Subtotal-Public Works 9,808,284 3,701,960 5,845,585 - 9,547,545 (260,739) -2.66%
TOTAL CITY OPERATIONS BUDGET 161,653,431 46,831,399 105,245,104 1,725,601 153,802,104 (7,851,326) -4.86%
Capitla Outlay - - - 2,087,492 2,087,492 2,087,492 100.00%
Capital Improvement Projects - - - 26,055,397 26,055,397 26,055,397 100.00%
Personnel Requests - 750,554 - - 750,554 750,554 100.00%
Pension Obligation Bonds 4,747,816 4,750,942 4,750,942
Successor Agency 4,424,933 - 3,429,733 - 3,429,733 (995,200) -22.49%
Total Transfers 10,069,656 - - 8,971,525 8,971,525 (1,098,131) -10.91%
TOTAL CITY AND UTILITY BUDGET 180,895,836 52,332,895 108,674,838 38,840,015 199,847,747 18,951,912 10.48%
16
GENERAL FUND
EXPENDITURES
Proposed General Fund Expenditures - By Function
Fiscal Year 2022/23
Public Safety
39.6%
General Government
21.2%
Culture & Recreation
5.9%
Community
Development
5.3%
Facilities &
Infrastructure
5.6%
Personnel Requests
0.6%
Capital Outlay Requests
1.2%
CIP Requests
20.6%
Public Safety $27.2M
General Government $14.6M
Culture & Recreation $4.0M
CommunityDevelopment $3.6M
Facilities & Infrastructure $3.8M General Fund Expenditures
$68.7 M
Personnel Requests $0.4M
Capital Outlay Requests $0.9M
CIP Requests $14.2M
17
GENERAL FUND
EXPENDITURE SUMMARY
FY 21/22 FISCAL YEAR 2022/23 PROPOSED BUDGET VARIANCE
REVISED
BUDGET
PERSONNEL
BUDGET OPERATIONS BUDGET
TOTAL BUDGET
INCREASE/ (DECREASE)
FY 21/22 to 22/23 % CHANGE
ADMINISTRATION
City Council 158,950 122,335 42,000 164,335 5,385 3.39%
City Manager's Office 542,365 450,700 103,200 553,900 11,535 2.13%
Neighborhood Services 21,521 - 531,523 531,523 510,002 2369.79%
City Clerk 557,720 458,850 198,135 656,985 99,265 17.80%
City Treasurer 136,915 55,380 92,000 147,380 10,465 7.64%
City Attorney 310,000 - 372,160 372,160 62,160 20.05%
Capital & Infrastructure Replacement 1,304,461 - - - (1,304,461) -100.00%
Subtotal-Administration 3,031,932 1,087,265 1,339,018 2,426,283 (605,649) -19.98%
ADMINISTRATIVE SERVICES
Citywide 2,994,062 1,346,299 3,386,181 4,732,480 1,738,418 58.06%
Finance 1,223,405 1,029,605 166,500 1,196,105 (27,300) -2.23%
Printing Services 8,850 - 8,850 8,850 - 0.00%
Purchasing 286,025 271,830 16,281 288,111 2,086 0.73%
Personnel Services 733,665 283,755 460,677 744,432 10,767 1.47%
Subtotal-Administrative Services 5,246,007 2,931,489 4,038,489 6,969,978 1,723,971 32.86%
COMMUNITY RESOURCES
Recreation 2,290,045 1,740,940 643,310 2,384,250 94,205 4.11%
Senior Programs 265,785 98,820 162,570 261,390 (4,395) -1.65%
Subtotal-Community Resources 2,555,830 1,839,760 805,880 2,645,640 89,809 3.51%
ECONOMIC & COMMUNITY DEVELOPMENT
Building 1,177,634 642,410 704,297 1,346,707 169,073 14.36%
Community Improvement 955,427 780,545 188,987 969,532 14,105 1.48%
Planning 1,427,685 475,895 477,450 953,345 (474,340) -33.22%
Economic Development 466,457 141,795 155,300 297,095 (169,362) -36.31%
Promenade 299,475 - 94,425 94,425 (205,050) -68.47%
Subtotal-Economic & Comm. Dev.4,326,678 2,040,645 1,620,459 3,661,104 (665,574) -15.38%
LIBRARY
Library-General Services 1,488,480 1,213,825 147,550 1,361,375 (127,105) -8.54%
Library-Youth Services 31,430 - 33,280 33,280 1,850 5.89%
Subtotal-Library 1,519,910 1,213,825 180,830 1,394,655 (125,256) -8.24%
PUBLIC SAFETY
Emergency Services 19,550 - 42,850 42,850 23,300 119.18%
Police Department 18,263,391 16,880,250 1,688,056 18,568,306 304,915 1.67%
Police Department-IT 861,997 111,915 583,290 695,205 (166,792) -19.35%
Police Contract Services 1,248,160 - 1,540,194 1,540,194 292,034 23.40%
Subtotal-Public Safety 20,393,098 16,992,165 3,854,390 20,846,555 453,457 2.22%
PUBLIC WORKS
Engineering 296,658 - 252,400 252,400 (44,258) -14.92%
Facilities Maintenance 810,453 177,115 595,900 773,015 (37,438) -4.62%
Graffiti Abatement 155,198 135,230 18,650 153,880 (1,318) -0.85%
Parks Operations 2,488,758 1,002,885 1,664,490 2,667,375 178,617 7.18%
Subtotal-Public Works 3,751,067 1,315,230 2,531,440 3,846,670 95,603 2.55%
TOTAL GENERAL FUND OPERATIONS BUDGET 40,824,522 27,420,379 14,370,506 41,790,885 966,363 2.37%
Capital & Infrastructure Replacement (Outlays)- - 847,960 847,960 847,960 100.00%
Capital & Infrastructure Replacement (CIP)- - 14,168,572 14,168,572 14,168,572 100.00%
Personnel Requests - 422,060 - 422,060 422,060 100.00%
Pension Obligation Bonds 4,747,816 4,750,942 - 4,750,942 3,126 0.07%
Transfers Out 6,490,646 - 6,742,221 6,742,221 251,575 3.88%
TOTAL GENERAL FUND BUDGET 52,062,984 32,593,381 36,129,259 68,722,640 16,659,656 32.00%
18
PERSONNEL
OVERVIEW
Budget FY 2020/21 Budget FY 2021/22 Budget FY 2022/23
Full-Time Part-Time Total Full-Time Part-Time Total Full-Time Part-Time Total
DEPARTMENT
Administration 4.30 3.05 7.35 4.30 3.05 7.35 5.30 1.56 6.86
Administrative Services 16.00 0.93 16.93 15.55 1.39 16.94 15.85 1.93 17.78
Community Resources 19.96 10.45 30.41 20.90 23.03 43.93 21.40 23.72 45.12
Economic & Community Dev 17.00 1.16 18.16 18.35 1.16 19.51 18.35 1.16 19.51
Information Technology 7.00 0.50 7.50 7.00 0.48 7.48 7.00 0.48 7.48
Library 9.00 7.85 16.85 9.00 9.76 18.76 10.00 9.79 19.79
Light & Water 86.60 3.53 90.13 86.60 0.75 87.35 87.60 0.75 88.35
Public Safety 89.00 8.80 97.80 93.00 8.33 101.33 92.00 8.53 100.53
Public Works 29.14 4.98 34.12 30.30 4.66 34.96 30.50 4.66 35.16
Total 278.00 41.25 319.25 285.00 52.61 337.60 288.00 52.58 340.58
Administration
2%Administrative Services
5%
Community Resources
13%
Economic & Community
Dev
6%
Information Technology
2%
Library
6%
Light & Water
26%
Public Safety
30%
Public Works
10%
FY 22/23 PERSONNEL BY DEPARTMENT
200.53 FTE
33.61 FTE 9.61 FTE
96.84 FTE
0.00
50.00
100.00
150.00
200.00
250.00
General Fund Special Revenue Internal Service Utility
FY 22/23 PERSONNEL BY FUND TYPE
19
CITY OF AZUSA
PROPOSED PERSONNEL CHANGES FOR FISCAL YEAR 2022-23 DETAILS
Department Division Request/Proposal Current Classification FTE Total Cost Fund Justification
Administration City Manager's
Office
New Full-Time Position: Sr.
Management Analyst - CMO
Add: Sr. Management Analyst - CMO 1.00 103,195 General Fund Support Neighborhood Services initiatives and larger
scale projects in the City Manager's Office
City Clerk Salary Adjustment: Chief Deputy City
Clerk
Classification: Chief Deputy City Clerk - 3,930 General Fund Readjust salary to market for retention.
Administration Total Estimated Impact: 1.00 107,125$
Administrative
Services
Finance Reclass PT to FT: Accounting Specialist Add: Accounting Specialist F/T Delete:
Accounting Specialist P/T
- 26,640 General Fund To continue to provide accounts receivable and cash
management services in addition to assisting the
City's sole accounts payable staff person.
Finance Salary Adjustment: Finance Manager Classification: Finance Manager - 7,255 General Fund Readjust salary to market for retention.
Finance Reclassification: Budget Administrator
to Budget & Revenue Manager
Add: Budget & Revenue Manager
Delete: Budget Administrator
- 14,460 General Fund Readjust salary to market for retention.
Human
Resources/ Risk
Management
New Full-Time Position: Human
Resources Administrative Assistant
Add: Human Resources Administrative
Assistant
1.00 67,825 General Fund To provide front office support for the department so
HR and Risk Management staff can focus on
growing HR/Risk specific initiatives and tasks.
Human
Resources/ Risk
Management
Reclassification: Human Resources
Specialist I to Human Resources
Specialist II
Add: Human Resources Specialist II
Delete: Human Resources Specialist I
- 7,730 General Fund 3+ year tenured employee with Master's Degree
exceeds qualifications of current position and
working beyond current classification
Human
Resources/ Risk
Management
Salary Adjustment: Human Resources
Manager
Classification: Human Resources
Manager
- 6,950 General Fund Readjust salary to market for retention.
Admin Svcs Total Estimated Impact: 1.00 130,860$
Community
Resources
Recreation Salary Adjustment: Recreation
Superintendent
Classification: Recreation
Superintendent
- 5,275 General Fund Readjust salary to market for retention.
Recreation Salary Adjustment: Family Services
Manager
Classification: Family Services
Manager
- 5,275 General Fund Readjust salary to market for retention.
Community Resources Total Estimated Impact: - 10,550$
Econ & Comm Dev Economic
Development
New Full-Time Position: Economic
Development & Housing Coordinator
Add: Economic Development &
Housing Coordinator
1.00 126,330 General Fund Under general direction from the Economic &
Community Development Director, the Economic
Development & Housing Manager plans, organizes,
coordinates and manages the activities of the
Economic Development & Housing Division,
including activities that attract, retain, and expand
business opportunities in the City, as well as the
development and administration of housing
programming designed to further the goals of the
City’s General Plan and Housing Element.
Planning Salary Adjustment: Planning Manager Classification: Planning Manager - 18,150 General Fund Readjust salary to market for retention.
(Salaries and Benefits)
20
CITY OF AZUSA
PROPOSED PERSONNEL CHANGES FOR FISCAL YEAR 2022-23 DETAILS
Department Division Request/Proposal Current Classification FTE Total Cost Fund Justification
(Salaries and Benefits)
Community
Improvement
Salary Adjustment: Community
Improvement Manager
Classification: Community
Improvement Manager
- 21,845 General Fund Readjust salary to market for retention.
Econ & Comm Dev Total Estimated Impact: 1.00 166,325$
Information
Technology
IT City / IT L&W Reclassification and Salary
Adjustment: Asst. Dir. of Information
Technology
Add: Assistant Director of IT Delete:
IT Manager
- 17,650 40% IT General
Fund, 60% IT
L&W Fund
Responsible for the 24/7 security, support and
integrity of city wide network infrastructure. Level of
responsibility currently includes direct supervision of
staff, setting department goals, oversight of major
projects and representing the department for the
Director as needed.
IT City / IT L&W New Full-time Position: Administrative
Technician
Add: Administrative Technician Delete:
Administrative Technician P/T
- 24,339 50% IT General
Fund, 50% IT
L&W Fund
Currently the administrative duties for the department
are being done by PT Admin tech, with many
additional administrative duties the department
needs a FT position to assist with.
Information Technology Total Estimated Impact - 41,989$
Library Library Salary Adjustment: Library Services
Manager
Classification: Library Services
Manager
- 20,930 General Fund Readjust salary to market for retention.
Library Total Estimated Impact: - 20,930$
Public Works Facilities New Full-Time Position:
Facilities Maintenance Worker
Add: Facilities Maint. Worker I Delete:
Facilities Maint. Worker P/T
0.52 33,795 General Fund City's building service needs continue to grow and
staffing level is insufficient for the demands, with
currently only 1 full-time and 1 part-time employee.
Part time positions have been difficult to recruit and
retain.
Engineering/
Sewer
New Part-Time Position: Engineering
Technician
Add: Engineering Technician P/T 0.48 36,190 50% Measure W,
50% Sewer Fund
Increase in developments and utility work has
caused an increase in encroachment permits being
requested from the City. This has pulled engineering
staff away from Capital Improvement Projects
because they need to process encroachment permits
within a specified timeframe. This position could also
be utilized to assist staff with administrative tasks
such as working with the cashiers, scanning, filing,
etc.
Engineering/
Sewer
New Full-Time Position: Senior
Engineer
Classification: Senior Engineer 1.00 156,760 50% Measure W,
50% Sewer Fund
Increased amount of sewer and stormwater related
projects. The City also receives Measure W funds to
construct stormwater related projects. This engineer
would work to develop and construct sewer and
stormwater CIPs. They would also be responsible for
the city’s stormwater compliance program and
coordination with regional partners.
Public Works Total Estimated Impact: 2.00 226,745$
21
CITY OF AZUSA
PROPOSED PERSONNEL CHANGES FOR FISCAL YEAR 2022-23 DETAILS
Department Division Request/Proposal Current Classification FTE Total Cost Fund Justification
(Salaries and Benefits)
Public Safety Police New Full-Time Position:
Police Civilian Investigator
Add: Police Civilian Investigator
Delete: Reserve Police Officer P/T
(0.25) (11965) General Fund Law enforcement agencies throughout California,
including the AZPP are having difficulties recruiting
sworn police officers. Agencies can utilize civilian
investigators to redistribute the workload from police
officers working in the field and assist in basic
criminal investigations.
Police New Full-Time Position:
Community Service Officer - Field
Add: Community Service Officer-Field
Delete: Reserve Police Officer P/T
Delete: Reserve Police Sergeant P/T
0.00 (28165) General Fund Law enforcement agencies throughout California,
including the AZPD are having difficulties recruiting
sworn police officers. Agencies can utilize
Community Service Officers to redistribute the
workload from police officers working in the field and
assist in basic criminal investigations and traffic
matters.
Police New Full-Time Position:
Body Worn Camera & Digital Evidence
Technician
Add: Body Worn Camera & Digital
Evidence Technician
Delete: Reserve Police Officer P/T
Delete: Police Aide P/T
(0.05) (7395) General Fund The City Council has approved the Azusa PD to
implement a body worn camera program in
accordance with current industry standards. This
system will require a full time employee to manage
the data along with various legal procedures for
releasing footage.
Police Total Estimated Impact: (0.30) (47,525)$
Light & Water Consumer
Services
Reclassification: Administrative
Technician to Senior Administrative
Technician
Add: Sr. Administrative Technician
Delete: Administrative Technician
- 6,715 Consumer
Services Fund
Position requires four years of clerical/technical
experience of which 2 years are directly related to the
requirements of the department where the
appointment will be made. Employee has met the
requirements and been successfully performing the
responsibilities of the Senior Admin Tech position for
the required 2 years.
Consumer
Services
Reclassification: Utility Billing Specialist
No Salary Adjustment
Add: Utility Collections Specialist
Delete: Utility Billing Specialist
- - Consumer
Services Fund
Move to a new job specification to better reflect
actual duties performed.
Consumer
Services
Salary Adjustment: Asst. General
Manager - Customer Service
Classification: Asst. General Manager -
Customer Service
- 26,050 Consumer
Services Fund
Readjust salary to market for retention and to make
on par with Asst. GM of Electric Operations.
Consumer
Services
Salary Adjustment: Utilities
Administrative and Financial Services
Manager
Classification: Utilities Administrative
and Financial Services Manager
- 14,700 Consumer
Services Fund
Readjust salary to market for retention.
Public Benefit Salary Adjustment: Environmental
Programs Manager
Classification: Environmental
Programs Manager
- 25,620 Public Benefit
Fund
Readjust salary to market for retention.
Water Salary Adjustment: Asst. General
Manager - Water
Classification: Asst. General Manager -
Water
- 20,470 Water Readjust salary to market for retention and to make
on par with Asst. GM of Electric Operations
Light & Water Total Estimated Impact: - 93,555$
GRAND TOTAL ESTIMATED IMPACT:4.70 750,554$
22
CITY OF AZUSA
PROPOSED PERSONNEL CHANGES BY FUNDS FOR FY 2022-23 SUMMARY
Fund Department FTE Cost
GENERAL FUND Administration 1.00 107,125
Administrative Services 1.00 130,860
Community Resources - 10,550
Economic & Community Development 1.00 166,325
Library - 20,930
Public Safety (0.30) (47,525)
Public W orks 0.52 33,795
General Fund Total Estimated Impact: 3.22 422,060$
INFORMATION TECHNOLOGY IT - City General Fund - 19,230
IT - Light & Water - 22,760
Information Technology Total - 41,989
MEASURE W Public Works 0.74 96,475
Measure W Total 0.74 96,475$
SEWER Public Works 0.74 96,475
Sewer Total 0.74 96,475$
LIGHT AND WATER Public Benefit - 25,620
Water - 20,470
Consumer Services - 47,465
Light & Water Total: - 93,555$
GRAND TOTAL ESTIMATED IMPACT:4.70 750,554$
23
FULL‐TIME PERSONNEL
SUMMARY
FTE ALLOCATION BUDGETED SALARY
FY 21/22 FY 22/23 FY 21/22 FY 22/23
ADMINISTRATION
City Manager's Office 2.30 2.30 303,355 309,820
City Clerk 2.00 3.00 189,000 223,205
Administration Total 4.30 5.30 492,355 533,025
ADMINISTRATIVE SERVICES
Accounting 7.85 8.15 704,480 732,320
Purchasing 2.00 2.00 159,200 161,205
Personnel Services 2.00 2.00 183,560 187,570
Risk Management 2.00 2.00 183,560 187,570
CFD Park Operations ‐ Rosedale 1.70 1.70 128,045 137,945
Administrative Services Total 15.55 15.85 1,358,845 1,406,610
COMMUNITY RESOURCES
Recreation 6.25 6.75 449,295 458,425
Senior Activities 1.62 1.12 81,605 62,920
Senior Nutrition 2.18 2.33 135,375 149,460
Proposition A7.31 7.43 488,990 525,570
Proposition C3.55 3.77 263,385 296,425
Community Resources Total 20.90 21.40 1,418,650 1,492,800
ECONOMIC & COMMUNITY DEVELOPMENT
Building 4.95 4.95 442,580 456,300
Community Improvement 6.69 6.69 508,650 540,290
Community Development Block Grant (CDBG)1.51 1.51 101,635 103,840
Economic Development 1.25 1.25 90,730 94,360
Planning 3.95 3.95 319,125 319,530
Economic & Community Devlopment Total 18.35 18.35 1,462,720 1,514,320
INFORMATION TECHNOLOGY
City Information Systems 2.38 2.38 260,035 267,945
Light and Water Information Systems 4.36 4.36 442,210 457,240
Sewer Information Systems 0.26 0.26 25,455 26,440
Information Technology Total 7.00 7.00 727,700 751,625
LIBRARY
General Library Services 9.00 10.00 566,600 631,105
Library Total 9.00 10.00 566,600 631,105
24
FULL‐TIME PERSONNEL
SUMMARY
FTE ALLOCATION BUDGETED SALARY
FY 21/22 FY 22/23 FY 21/22 FY 22/23
LIGHT AND WATER
Consumer Services 29.25 30.25 2,331,695 2,597,335
Electric 25.00 24.00 2,857,140 2,604,215
Public Benefit 1.45 1.45 161,725 168,400
Solid Waste 0.60 0.60 94,760 103,740
Water 30.30 31.30 2,648,745 2,786,970
Light and Water Total 86.60 87.60 8,094,065 8,260,660
PUBLIC SAFETY
Police 91.00 91.00 8,891,660 9,231,430
Police‐Information Technology 2.00 1.00 183,660 75,860
Public Safety Total 93.00 92.00 9,075,320 9,307,290
PUBLIC WORKS
Engineering 1.05 1.10 87,655 95,175
Facilities Maintenance 1.22 1.22 88,535 79,705
Graffiti Abatement 1.22 1.22 70,090 74,580
Parks Operations 7.83 7.83 523,890 536,835
Roadway Maintenance 10.05 10.10 671,450 705,560
Safe Clean Water 0.55 0.55 39,223 41,635
Sewer Maintenance 8.39 8.49 704,055 771,250
Public Works Total 30.30 30.50 2,184,898 2,304,740
TOTAL FULL‐TIME PERSONNEL 285.00 288.00 25,381,153$ 26,202,175$
25
PART‐TIME PERSONNEL
SUMMARY
FTE ALLOCATION BUDGETED SALARY
FY 21/22 FY 22/23 FY 21/22 FY 22/23
ADMINISTRATION
City Manager's Office 0.48 0.48 16,565 17,540
City Council N/A N/A 24,000 24,000
City Treasurer N/A N/A 31,525 31,525
City Clerk 2.58 1.08 156,160 81,945
Administration Total 3.05 1.56 228,250 155,010
ADMINISTRATIVE SERVICES
Accounting ‐ 0.25 ‐ 13,575
Purchasing 0.48 0.50 27,330 28,505
Personnel Services ‐ 0.13 ‐ 6,790
Risk Management ‐ 0.13 ‐ 6,790
CFD Park Operations ‐ Rosedale 0.92 0.92 28,400 30,480
Administrative Services Total 1.39 1.93 55,730 86,140
COMMUNITY RESOURCES
Recreation 17.20 16.89 559,010 572,035
Aquatic Programs 3.61 4.61 131,940 175,070
Proposition A1.66 1.66 91,905 94,180
Proposition C0.56 0.56 31,040 31,390
Community Resources Total 23.03 23.72 813,895 872,675
ECONOMIC & COMMUNITY DEVELOPMENT
Community Development Block Grant (CDBG)1.16 1.16 41,805 43,690
Economic & Community Development Total 1.16 1.16 41,805 43,690
INFORMATION TECHNOLOGY
City Information Systems 0.24 0.24 12,901 14,085
Light and Water Information Systems 0.24 0.24 ‐ 14,085
Information Technology Total 0.48 0.48 12,901 28,170
LIBRARY
General Library Services 9.76 9.79 375,385 375,675
Library Total 9.76 9.79 375,385 375,675
LIGHT AND WATER
Consumer Services 0.75 0.75 25,975 27,015
Light and Water Total 0.75 0.75 25,975 27,015
PUBLIC SAFETY
Police 8.33 8.53 488,180 526,005
Public Safety Total 8.33 8.53 488,180 526,005
26
PART‐TIME PERSONNEL
SUMMARY
FTE ALLOCATION BUDGETED SALARY
FY 21/22 FY 22/23 FY 21/22 FY 22/23
PUBLIC WORKS
Graffiti Abatement 0.30 0.30 16,010 17,495
Roadway Maintenance 0.40 0.40 21,215 23,080
Park Operations 3.96 3.96 129,480 137,065
Public Works Total 4.66 4.66 166,705 177,640
TOTAL PART‐TIME PERSONNEL 52.61 52.58 2,208,826$ 2,292,020$
27
CITY OF AZUSA
PROPOSED TRANSFERS SCHEDULE
FISCAL YEAR 2022/23
Orgkey Object Fund Amount Orgkey Object Fund Amount Description
1090000000 5940 General Fund 320,000 3700000000 5950 Rosedale CFD Fund 320,000 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 106,200 3140711920 5950 Consumer Services Fund 106,200 EOC Operations Officers
1090000000 5940 General Fund 954,427 3640750000 5950 Refuse Fund 954,427 Franchise Fees
1090000000 5940 General Fund 75,000 3455665000 5950 Sewer Fund 75,000 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 118,000 3140711920 5950 Consumer Services Fund 118,000 PD Dispatcher
1090000000 5940 General Fund 95,855 3140711920 5950 Consumer Services Fund 95,855 Terrorism Liaison Officers
1090000000 5940 General Fund 38,470 3140711920 5950 Consumer Services Fund 38,470 25% Graffiti Abatement
1300000000 5940 Utility Mitigation Fund 120,000 3200000000 5950 Water Fund 120,000 Interest per Ord 04-c38
1300000000 5940 Utility Mitigation Fund 89,000 3300000000 5950 Electric Fund 89,000 Interest per Ord 04-c37
2125541000 5940 Senior Nutrition Fund 401,514 1090000000 5950 General Fund 401,514 City Contribution/Subsidy
2920331000 5940 Fire Services Fund 6,340,707 1090000000 5950 General Fund 6,340,707 Fire Services Contract
3100000000 5940 Consumer Services Fund - 3640750000 5950 Refuse Fund - Billing Charges
1090000000 5940 General Fund 161,721 3140711920 5950 Consumer Services Fund 161,721 Liability-Retiree Health
1090000000 5940 General Fund 10,500 3140711920 5950 Consumer Services Fund 10,500 Liability-Retiree Health Admin Fee
1090000000 5940 General Fund 9,990 3140711903 5950 Consumer Services Fund 9,990 Retiree Annuities
1090000000 5940 General Fund 7,880 3140711903 5950 Consumer Services Fund 7,880 Retiree Annuities
1090000000 5940 General Fund 9,600 3240722701 5950 Water Fund 9,600 Retiree Annuities
1090000000 5940 General Fund 8,405 3240723750 5950 Water Fund 8,405 Retiree Annuities
1090000000 5940 General Fund 9,600 3240723750 5950 Water Fund 9,600 Retiree Annuities
1090000000 5940 General Fund 7,605 3340735830 5950 Electric Fund 7,605 Retiree Annuities
1090000000 5940 General Fund 12,820 3340735880 5950 Electric Fund 12,820 Retiree Annuities
1090000000 5940 General Fund 12,620 3340735880 5950 Electric Fund 12,620 Retiree Annuities
1090000000 5940 General Fund 8,100 3340735880 5950 Electric Fund 8,100 Retiree Annuities
1090000000 5940 General Fund 10,710 3340735880 5950 Electric Fund 10,710 Retiree Annuities
TOTAL TRANSFERS IN:8,971,525 TOTAL TRANSFERS OUT:8,971,525
TRANSFERS IN TRANSFERS OUT
28
Total Budget
Request Amount CS Electric Sewer AQMD Measure M
50% GF, 50% L&W IT Laptop Replacement 17,332$ 8,666$ 8,666$ 8,666$ 17,332$
50% GF, 50% L&W IT PC Replacements 49,668 24,834 24,834 24,834 49,668
50% GF, 50% L&W IT Printer For IT 3,306 1,653 1,653 1,653 3,306
50% GF, 50% L&W IT Disaster Recovery 90,406 45,203 45,203 45,203 90,406
50% GF, 50% L&W IT VX-Rail Node Addition 55,126 27,563 27,563 27,563 55,126
50% GF, 50% L&W IT Firewall Upgrade (end of life)38,588 19,294 19,294 19,294 38,588
50% GF, 50% L&W IT Solar Winds Monitoring Software 27,562 13,781 13,781 13,781 27,562
100% GF ECD Govsense Optimization Phase 2 165,375 165,375 - 165,375
100% GF ECD ECD Conference Room Hardware Display 13,230 13,230 - 13,230
100% GF ECD iPad and accessories for field use 16,801 16,801 - 16,801
50% GF, 50% L&W Finance Finance System Optimization 82,688 41,344 41,344 41,344 82,688
Information Technology Total 560,082$ 377,744$ 182,338$ -$ -$ -$ -$ 182,338$ 560,082$
100% AQMD Recreation Ford E-Transit Electric Cargo Van 49,613$ -$ 49,613$ 49,613$ 49,613$
100% AQMD Recreation Lightning eMotors Transit Van 66,150 - 66,150 - 66,150 66,150
Public Works Total 115,763$ -$ -$ -$ -$ 115,763$ -$ 115,763$ 115,763$
50% Gas Tax & 50% Sewer
Fund
PW Backhoe Loader with buckets and misc. attachments.200,000$ -$ 100,000$ 100,000$ 200,000 200,000$
50% Gas Tax & 50% Sewer
Fund
PW Pressure Wash for City Year to clean vehicles and
equipment.
27,563 - 13,781 13,781 27,563 27,563
50% Gas Tax & 50% Sewer
Fund
PW 2 Electronic Towable Message Board ($17,640 per
unit cost)
35,280 - 17,640 17,640 35,280 35,280
50% Gas Tax & 50% Sewer
Fund
PW Skid Steer and attachments 132,300 - 66,150 66,150 132,300 132,300
GF Equipment Replacement
Fund
Parks Hot Jet Drainline Jetting Trailer Mounted 42,998 42,998 - 42,998
GF Equipment Replacement
Fund
Parks Miller Welder, Engine Drive Bobcat 260 Kohler
Rmote Start
8,775 8,775 --8,775
Public Works Total 446,915$ 51,773$ -$ -$ 197,571$ -$ 197,571$ 395,143$ 446,915$
Electric Electric 1-Utility truck for replacement 50,164$ -$ 50,164$ 50,164$ 50,164$
Electric Electric 1-60' Sheave Height hydraulic Derrick Truck on a FL-
80 chassis. Fuel type CNG
496,125 - 496,125 496,125 496,125
Light & Water Total 546,289$ -$ -$ 546,289$ -$ -$ -$ 546,289$ 546,289$
GF Equipment Replacement
Fund
Public Safety 4 New 2023 Ford Police Interceptors ($38,888.22
each). Equipment for 4 New 2023 Ford Police
Interceptors ($17,527.33 each). Graphics for 4 New
2023 Ford Police Interceptors ($827.82 each)
228,949$ 228,949$ 228,949$
GF Equipment Replacement
Fund
Public Safety 2 New BMW Motorcycle for Traffic Division
($34,083.22 each)
68,166 68,166 68,166
GF Equipment Replacement
Fund
Public Safety 63 - G17 MOS GENS 9mm Glock Pistols 16,210 16,210 16,210
GF Equipment Replacement
Fund
Public Safety 15 Tactical Vests ($4,739.68 each)71,095 71,095 71,095
GF Equipment Replacement
Fund
Public Safety 3 - Pole Cameras ($4,211.46 each)12,634 12,634 12,634
GF Equipment Replacement
Fund
Public Safety CDR Pro Deluxe Package 21,389 21,389 21,389
Public Safety Total 418,444$ 418,444$ -$ -$ -$ -$ -$ -$ 418,444$
Capital Outlay Grand Total 2,087,492$ 847,960$ 182,338$ 546,289$ 197,571$ 115,763$ 197,571$ 1,239,532$ 2,087,492$
PUBLIC SAFETY
CAPITAL OUTLAY - SUMMARY
Fiscal Year 2022-23
PROPOSED
Fund Division Description
General
Fund
Other Funding Sources Other
Funding Total
Grand
Total
INFORMATION TECHNOLOGY
COMMUNITY RESOURCES
PUBLIC WORKS
LIGHT & WATER
29
Dept Project Title
PROJECT #S
TOTAL
ESTIMATED
PROJECT
COSTS
FY2122 Budget
Plus Prior Year
Actuals
Budget
Appropriation
This Fiscal
Year through
5th Year
FY 21-22
Estimated
Carryover to
FY 22-23
FY 22-23
Budget
Request
FY 23-24
Budget
Request
FY 24-25
Budget
Request
FY 25-26
Budget
Request
FY 26-27
Budget
Request
ECD Tenant Improvements for The Promenade 62519A 3,004,169$ 3,004,169$ -$ $ -$ --$ -$ -$ -$
CR Senior Center Remodel New 4,000,000 - 4,000,000 - 4,000,000 - - - -
CR Women's Club New 750,000 - 750,000 - 750,000 - - - -
PD Building Exterior Painting 31020A 46,317 46,317 - - - - - - -
PD Carpet/Admin 31022C 37,046 37,046 - - - - - - -
PD Carpet/Traffic & Lt Offices 31022D 18,410 18,410 - - - - - - -
PD Building Interior Painting 31020C 49,938 49,938 - - - - - - -
PD Records Security Barriers/Office-Addition FY2223 Funds Request 31022A+New 54,090 51,090 3,000 51,090 3,000 - - - -
PD Fire Alarm Control Panel - Additional Funds Needed 31022B+New 124,000 45,000 79,000 45,000 79,000 - - - -
PD Firing Range Upgrade NEW 181,572 - 181,572 - 181,572 - - - -
PD PD Parking Lot NEW - - - - 200,000 - - - -
PW Alosta Avenue Street Improvements 66116A/66116B/66122A/66122B/66122C1,869,392 1,869,392 - 36,150 - - - - -
PW Foothill Boulevard Pavement Rehabilitation 66218A 2,349,180 1,249,180 1,100,000 1,249,180 1,100,000 - - - -
PW Arrow Highway Street Improvements 66218B/66222A 6,149,038 627,213 5,521,825 627,213 5,521,825 - - - -
PW Traffic Management System 66117C/66117I/66117J/66121C/66118C9,907,243 9,907,243 - 9,907,243 - - - - -
PW Citywide Sidewalk Improvements 66222B 1,115,000 115,000 1,000,000 115,000 1,000,000 - - - -
PW Parking Lots Pavement Resurfacing 66619B/66622A 175,000 175,000 - 175,000 - - - - -
PW Bus Stop Improvements 66619C/66622B 840,545 840,545 - 840,545 - - - - -
PW Gladstone Street Pavement Rehabilitation 66619D 840,000 - 840,000 - - 840,000 - - -
PW Azusa Avenue Pavement Rehabilitation 66113B/66120B/66121B 1,259,422 74,711 1,184,711 74,711 - 1,184,711 - - -
PW New Drinking Fountains 66622C 120,000 60,000 60,000 - 60,000 - - - -
PW Restroom Remodel (VPK)NEW 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 New Playground Equipment (MPK) with Shade Cover 42021A 200,000 - 200,000 - - 200,000 - - -
PW New Playground Equipment (VPK) with Shade Cover 42021B 200,000 - 200,000 - - 200,000 - - -
PW Picnic Shelter at Edward's Park 42022A 20,000 20,000 - 20,000 - - - - -
PW Fabric Shade Shelter to existing Park System and Pool NEW 385,000 - 385,000 - - - 385,000 - -
PW Wrought Iron Fencing at Pioneer Park 42020A 30,000 - 30,000 - 30,000 - - - -
PW Parking Lot Resurfacing (NRC)NEW 123,000 - 123,000 - - 123,000 - - -
PW NRC/MPK Security Measures NEW 20,000 - 20,000 - 20,000 - - - -
PW MPK Lobby & Meeting Rooms Remodel NEW 6,545 - 6,545 - 6,545 - - - -
PW Dog Park NEW 750,000 - 750,000 - 750,000 - - - -
PW NRC/MPK Roof Repair NEW 20,000 - 20,000 - - 20,000 - - -
PW 2021 Residential Resurfacing Project 66121A 1,620,813 1,620,813 - 1,620,813 - - - - -
PW 2223 Residential Resurfacing Project NEW - - - - 900,000 - - - -
PW City Hall Sidewalk Improvements NEW 150,000 - 150,000 - 150,000 - - - -
PW CDBG Sidewalk Improvements 602093 146,553 146,553 - 146,553 - - - - -
PW Downtown Improvements 66222C 1,085,000 300,000 785,000 - 785,000 - - - -
PW Library Improvement NEW 2,000,000 - 2,000,000 - 2,000,000 - - - -
PW Memorial Park Improvements NEW 3,000,000 - 3,000,000 3,000,000 - - - -
PW City Hall North Upgrade 66622D 298,379 298,379 - - - - - - -
PW City Hall Improvement Phase 3 NEW 460,000 - 460,000 - 460,000 - - - -
PW Scout House NEW - - - - 750,000 - - - -
L&W CS3 CIS Upgrade NEW 1,500,000 - 1,500,000 - - 750,000 750,000 - -
L&W L&W 2nd Floor Building Improvement NEW 375,000 - 375,000 - 375,000 - - - -
L&W L&W Exterior Paint NEW - - - - 75,000 - - - -
L&W L&W Building Parking Lot Re-surfacing NEW - 100,000 - - - -
L&W Building Security Improvements 72119A/73019A 458,331 458,331 - 200,000 - - - - -
L&W Building Energy Efficiency Improvements 73920A 260,000 260,000 - 260,000 - - - - -
L&W Water Main and Large Meter Replacements 72115A 3,183,338 1,683,338 1,500,000 - - 750,000 - - 750,000
L&W Well Rehabilitation Program-Well 8 72122A 650,000 300,000 350,000 300,000 350,000 - - - -
L&W Well Rehabilitation Program - Aspan NEW 2,500,000 - 2,500,000 - 2,500,000 - - - -
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 South Reservoir Design & Build 72119D 50,000 50,000 - 50,000 - - - - -
L&W W-265B 590 Transmission Replacement 72120C 3,000,000 3,000,000 - 3,000,000 - - - - -
L&W Membrane Filter Replacements NEW 550,000 - 550,000 - - - 275,000 275,000 -
L&W SCADA Hardware Replacements NEW 100,000 - 100,000 - 100,000 - - - -
L&W SCADA Installation at Pressure Reducing Stations 72121E 150,000 150,000 - 150,000 - - - - -
L&W Water Trans Lining Project 72116B 5,496,333 5,496,333 - - - - - - -
L&W Water Asset Mgmt Tool 72117A 149,323 149,323 - - - - - - -
L&W Water Treatment Plant I 72117C 165,700 165,700 - - - - - - -
L&W Advanced Meter Infrastructure (Water)72118B 12,092,162 12,092,162 - - - - - - -
L&W Reservoir Rehab Prog 72119B 3,531,942 3,531,942 - - - - - - -
L&W Well Field Site Improvements 72119E 133,350 133,350 - - - - - - -
L&W Well Rehab Program-Well 1 72120A 377,682 377,682 - - - - - - -
L&W Triangle Flow Control 72120B 500,000 500,000 - - - - - - -
L&W Gladstone Yard Security 72120D 100,000 100,000 - - - - - - -
L&W Tank Mixer-Mountain Cove Reservoir 72120E 120,001 120,001 - - - - - - -
L&W Fire Hydrants 72120F 148,351 148,351 - - - - - - -
L&W Well Rehab Prog-Well 7 72121A 563,256 563,256 - - - - - - -
L&W Motor Control Ctr Replacement 72121B 55,000 55,000 - - - - - - -
L&W Tank Mixer for 1023 Reservoir 72121C 124,494 124,494 - - - - - - -
L&W Deskin Dewatering Media 72121D 499,900 499,900 - - - - - - -
L&W Electric Line Replacements & Extensions 73017A 1,993,430 1,393,430 600,000 227,000 200,000 100,000 100,000 100,000 100,000
L&W Kirkwall Substation Facility Improvements 73017B 1,119,702 754,702 365,000 305,000 165,000 100,000 100,000 -
L&W Azusa Substation Facility Improvements 73019B 2,459,252 889,252 1,570,000 360,000 70,000 500,000 500,000 500,000
L&W Electric Pole Replacements 73022A 1,200,000 200,000 1,000,000 200,000 200,000 200,000 200,000 200,000 200,000
L&W Municipal Facilities LED Light Replacement 73919A 1,000,000 700,000 300,000 700,000 200,000 100,000 - -
L&W Electric Vehicle Charging Infrastructure 77022A 200,000 200,000 - 200,000 - - -
L&W Solar Shade Structure 73922A 100,000 100,000 - 100,000 - - - -
L&W Todd & 10th - Electric Lines 73017C 300,000 300,000
L&W St Light Fixture LED Retrofit 73017E 306,501 306,501
L&W Advanced Meter Infrastructure (Electric)73018B 8,113,932 8,113,932
99,312,628$ 63,472,975$ 35,839,653$ 20,960,497$ 26,331,942$ 5,597,711$ 3,310,000$ 1,575,000$ 1,050,000$
CAPITAL IMPROVEMENT PLAN - 2022-23 THROUGH 2026-27
Total
30
Dept Project Title
PROJECT #S
General
Fund Excess
Reserves
General Fund
10/Capital &
Infrastructure
Rplmnt Fund
46
Prop C Fund
17
Quimby Fund
19
Public Benefits
Fund 24
STPL / TDA /
HSIP Grant
Funds 28
Water Fund 32 Electric
Fund 33
Measure X
(SB1)Unfunded
ECD Tenant Improvements for The Promenade 62519A -$ -$ -$ -$ -$ -$ -$ -$ -$ -$
CR Senior Center Remodel New 4,000,000
CR Women's Club New 750,000
PD Building Exterior Painting 31020A -
PD Carpet/Admin 31022C -
PD Carpet/Traffic & Lt Offices 31022D -
PD Building Interior Painting 31020C -
PD Records Security Barriers/Office-Addition FY2223 Funds Request 31022A+New - 3,000
PD Fire Alarm Control Panel - Additional Funds Needed 31022B+New - 79,000
PD Firing Range Upgrade NEW - 181,572
PD PD Parking Lot NEW - 200,000
PW Alosta Avenue Street Improvements 66116A/66116B/66122A/66122B/66122C -
PW Foothill Boulevard Pavement Rehabilitation 66218A - 1,100,000
PW Arrow Highway Street Improvements 66218B/66222A - 5,521,825
PW Traffic Management System 66117C/66117I/66117J/66121C/66118C -
PW Citywide Sidewalk Improvements 66222B 1,000,000
PW Parking Lots Pavement Resurfacing 66619B/66622A -
PW Bus Stop Improvements 66619C/66622B -
PW Gladstone Street Pavement Rehabilitation 66619D -
PW Azusa Avenue Pavement Rehabilitation 66113B/66120B/66121B -
PW New Drinking Fountains 66622C - 60,000
PW Restroom Remodel (VPK)NEW -
PW ADA Restroom (GPK North)NEW - 250,000
PW ADA Restroom (GPK South)NEW -
PW ADA Restroom (NPK North)NEW -
PW ADA Restroom (NPK South)NEW -
PW New Playground Equipment (PPK) with Shade Cover NEW -
PW New Playground Equipment (MPK) with Shade Cover 42021A -
PW New Playground Equipment (VPK) with Shade Cover 42021B -
PW Picnic Shelter at Edward's Park 42022A -
PW Fabric Shade Shelter to existing Park System and Pool NEW -
PW Wrought Iron Fencing at Pioneer Park 42020A - 30,000
PW Parking Lot Resurfacing (NRC)NEW -
PW NRC/MPK Security Measures NEW - 20,000
PW MPK Lobby & Meeting Rooms Remodel NEW - 6,545
PW Dog Park NEW 750,000
PW NRC/MPK Roof Repair NEW -
PW 2021 Residential Resurfacing Project 66121A -
PW 2223 Residential Resurfacing Project NEW - 900,000
PW City Hall Sidewalk Improvements NEW - 150,000
PW CDBG Sidewalk Improvements 602093 -
PW Downtown Improvements 66222C 785,000
PW Library Improvement NEW 2,000,000
PW Memorial Park Improvements NEW 3,000,000
PW City Hall North Upgrade 66622D -
PW City Hall Improvement Phase 3 NEW - 460,000
PW Scout House NEW 750,000
L&W CS3 CIS Upgrade NEW -
L&W L&W 2nd Floor Building Improvement NEW - 187,500 187,500
L&W L&W Exterior Paint NEW - 75,000
L&W L&W Building Parking Lot Re-surfacing NEW - 50,000 50,000
L&W Building Security Improvements 72119A/73019A -
L&W Building Energy Efficiency Improvements 73920A -
L&W Water Main and Large Meter Replacements 72115A -
L&W Well Rehabilitation Program-Well 8 72122A - 350,000
L&W Well Rehabilitation Program - Aspan NEW - 2,500,000
L&W Well Rehabilitation Program-Well 4 NEW -
L&W Well Rehabilitation Program-Well 3 NEW -
L&W South Reservoir Design & Build 72119D -
L&W W-265B 590 Transmission Replacement 72120C -
L&W Membrane Filter Replacements NEW -
L&W SCADA Hardware Replacements NEW - 100,000
L&W SCADA Installation at Pressure Reducing Stations 72121E -
L&W Water Trans Lining Project 72116B -
L&W Water Asset Mgmt Tool 72117A -
L&W Water Treatment Plant I 72117C -
L&W Advanced Meter Infrastructure (Water)72118B -
L&W Reservoir Rehab Prog 72119B -
L&W Well Field Site Improvements 72119E -
L&W Well Rehab Program-Well 1 72120A -
L&W Triangle Flow Control 72120B -
L&W Gladstone Yard Security 72120D -
L&W Tank Mixer-Mountain Cove Reservoir 72120E -
L&W Fire Hydrants 72120F -
L&W Well Rehab Prog-Well 7 72121A -
L&W Motor Control Ctr Replacement 72121B -
L&W Tank Mixer for 1023 Reservoir 72121C -
L&W Deskin Dewatering Media 72121D -
L&W Electric Line Replacements & Extensions 73017A 200,000
L&W Kirkwall Substation Facility Improvements 73017B 165,000
L&W Azusa Substation Facility Improvements 73019B 70,000
L&W Electric Pole Replacements 73022A 200,000
L&W Municipal Facilities LED Light Replacement 73919A 200,000
L&W Electric Vehicle Charging Infrastructure 77022A
L&W Solar Shade Structure 73922A
L&W Todd & 10th - Electric Lines 73017C
L&W St Light Fixture LED Retrofit 73017E
L&W Advanced Meter Infrastructure (Electric)73018B
13,035,000$ 1,133,572$ 1,100,000$ 30,000$ 275,000$ 5,521,825$ 3,187,500$ 872,500$ 900,000$ 276,545$
CAPITAL IMPROVEMENT PLAN - 2022-23 THROUGH 2026-27
FY 2022-23 CIP FUNDING SOURCE
Total
31