HomeMy WebLinkAbout13 Appendix
APPENDIX
Azusa Facts
Debt Descriptions
Revenue Guide
Abbreviations
Glossary
Index
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AZUSA FACTS
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CITY OF AZUSA
Facts and Figures
The City of Azusa was founded in 1887 and is located in the County of Los Angeles,
situated 27 miles northeast of the City of Los Angeles, and nestled against the San
Gabriel Mountain foothills. The City was incorporated in 1898 as a general law city and
operates as a Council/Manager form of government. The four City Council members
are elected at large for four-year terms with elections staggered at two-year intervals.
The Mayor is elected at-large for a two-year term. The City Council appoints the City
Manager to manage the City’s staff and implement the policies established by the
Council. The City encompasses approximately 9 square miles.
The name Azusa can be traced to a native village that existed long before Spanish explorers arrived in 1769. The City
boomed in population after the arrival of the railroad and was known as the “El Susa Rancho”. The discovery of gold in the
San Gabriel Canyon increased the population base in 1854, and by 1860 over 2,000 inhabitants resided in the area. The
U.S. government bought a portion of the land from founder Henry Dalton for homesteading purposes. However, it was not
until Los Angeles banker, Jonathan D. Slauson acquired the prized orchard community of Azusa Rancho that the foundation
and eventual incorporation on December 29, 1898 took place.
Orange and lemon groves covered the land and gave way to homes and industry affording new generations of families and
entrepreneurs to pursue the American dream. Today, the city prides itself on a vibrant industrial base and diverse
neighborhoods. Industry within Azusa is diversified with major employers encompassing the fields of education, aerospace
industry, light manufacturing, and retail services.
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The City owns and operates an electric public utility for its citizens providing electric services to customers within the City
limits. The City also owns and operates a water system whose service territory includes the City and adjoining portions of
neighboring cities and unincorporated areas of Los Angeles County.
Population....................................................................................................................................................................48,740
Area............................................................................................................................................................9.13 square miles
Elevation....................................................................................................................................................................613 feet
Business License..................................................................................................................................4,700 issued annually
Park Facilities......................................................................................................................................................................13
Park Maintenance.....................................................................................................................................60+ acres parkland
Senior Nutrition Program .................................................................................................................24,000 hot meals served
Urban Forest Program........................................................................................................................................ 12,500 trees
Street Maintenance.........................................................................................................................................170 lineal miles
Facilities Maintenance ................................................................................................................... 236,727 sq. ft. bldg space
Sewer Maintenance...................................................................................................................................................60 miles
Water Production............................................................................................................................12 million gallons per day
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DEBT DESCRIPTIONS
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CITY OF AZUSA
Outstanding Debt Descriptions
Debt Service funds accounts for the resources allocated toward debt service payments and are a recognized fund type in generally accepted
governmental accounting principals (GAAP). The amortization schedule for principal and interest payments resembles mortgage payments, in
that principal payments typically increase, while interest payments decrease over the life of the debt. All bonded indebtedness is administered by
trustees as designated in the debt’s Official Statement. Debt service payments and related administrative fees are budgeted in the Azusa Public
Financing Authority and transfers are made from the respective funds such as sewer and CFDs. This is due to the fact that the APFA issued the
debt. The Azusa Redevelopment Agency has also issued long term debt.
FY 2008-09 New Debt Issued:
City of Azusa Taxable Pension Funding Bonds, Series 2008
Issued: $ 7,215,000 in December 2008 Outstanding 6/30/09: $ 7,215,000
Purpose: To pay the unamortized, unfunded accrued actuarial liability with respect to
certain pension benefits for the City’s police and fire employees to the California
Public Employee’s Retirement System (“PERS”) and paying the costs of issuing
the bond.
Debt Payments: Semi-annually in January and July, Principal due in July Maturity Date: January 2018
Azusa Redevelopment Agency Amended and Restated Merged Central Business District and West End Redevelopment Project
Area Tax Allocation Bonds (Subordinate Lien), 2008 Series A
Issued: $ 6,715,000 in December 2008 Outstanding 6/30/09: $ 6,715,000
Purpose: To fund redevelopment projects of the Agency, satisfy the Reserve Requirement
for the Series A bonds, and for costs incurred in connection with the issuance, sale
and delivery of the Series A bonds.
Debt Payments: Semi-annually in February and August, Principal due in August Maturity Date: August 2034
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CITY OF AZUSA
Outstanding Debt Descriptions
Azusa Redevelopment Agency Amended and Restated Merged Central Business District and West End Redevelopment Project
Area Housing Tax Allocation Bonds (Subordinate Lien), 2008 Series B
Issued: $ 11,580,000 in November 2008 Outstanding 6/30/09: $ 11,580,000
Purpose: To fund low and moderate income housing projects as and of benefit to the project
area. Also, to satisfy the Reserve Requirement for the Series B Bonds and to pay
costs incurred in connection with the issuance, sale and delivery of the Series B Bonds.
Debt Payments: Semi-annually in February and August, Principal paid in August Maturity Date: August 2038
Current Debt:
Azusa Community Facilities District No. 2005-1 (Rosedale) Improvement Area No 1 2007 Special Tax Bonds
Issued: $71,125,000 in April 2007 Outstanding 6/30/09: $ 70,920,000
Purpose: To pay costs of acquisition and construction of certain public facilities to be owned
and maintained by the City of Azusa.
Debt Payments: Semi-annually in March and September for Interest, Principal paid in September Maturity Date: September 2042
Azusa Community Facilities District No. 2002-1 Mountain Cove Special Tax Bonds, Series 2002 A
Issued: $8,935,000 in December 2002 Outstanding 6/30/09: $ 8,840,000
Purpose: To pay the costs of acquisition and construction of certain water, sewer, reservoir,
pump station and bike trail improvements generally related to development within
the District.
Debt payments: Semi-annually in March and September for Interest, Principal paid in September Maturity Dates: September 2032
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CITY OF AZUSA
Outstanding Debt Descriptions
Azusa Public Financing Authority Lease Revenue Refunding Certificate of Participations 2003
Issued: $ 4,825,000 in August 2003 Outstanding 6/30/09: $ 3,695,000
Purpose: To refund the outstanding balance of the 1994 Certificates of Participation.
Debt payments: Semi-annually in February and August for Interest, Principal paid in August Maturity Date: August 2020
Azusa Public Financing Authority for Resource Efficiency of California (FARECal) Certificates of Participation 2003 Series A
Issued: $20,370,000 in December 2003 Outstanding 6/30/09: $ 16,490,000
Purpose: To refund the 1993 Series A Azusa Public Financing Authority Revenue Bonds.
Debt payments: Semi-annually in January and July for Interest, Principal paid in July Maturity Date: July 2023
Azusa Public Financing Authority for Resource Efficiency of California (FARECal) Certificates of Participation 2003 Series B
Issued: $5,470,000 in December 2003 Outstanding 6/30/09: $ 5,470,000
Purpose: To finance Kirkwall substation and electric system improvements.
Debt payments: Semi-annually in January and July for Interest, Principal paid in July Maturity Date: July 2023
Azusa Public Financing Authority for Resource Efficiency of California (FARECal) Certificates of Participation 2003 Series C
Issued: $6,525,000 in December 2003 Outstanding 6/30/09: $ 4,510,000
Purpose: Primarily to finance interconnection of electric system of S. C. Edison to Kirkwall Substation.
Debt payments: Semi-annually in January and July for Interest, Principal paid in July Maturity Date: July 2017
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CITY OF AZUSA
Outstanding Debt Descriptions
Azusa Public Financing Authority Water System Parity Revenue Bonds Series 2006
Issued: $54,850,000 in December 2006 Outstanding 6/30/09: $ 54,850,000
Purpose: To finance certain improvements to the municipal water system of the City of Azusa,
fund a reserve account, pay capitalized interest, and pay bond issuance costs.
Debt Payments: Semi-annually in January and July for interest, Principal paid in July Maturity Date: July 2039
Azusa Public Financing Authority 1994 Sewer System Certificates of Participation
Issued: $3,100,000 in March 1994 Outstanding 6/30/09: $ 2,030,000
Purpose: To refinance portion of 1990 Local Agency Revenue Bonds.
Debt payments: Semi-annually in February and August for Interest, Principal paid in August Maturity Date: August 2020
Azusa Redevelopment Agency Merged Project Area Taxable Tax Allocation Bonds Series 2007A
Issued: $15,780,000 in July 2007 Outstanding 6/30/09: $ 15,440,000
Purpose: To provide funds to finance redevelopment projects, satisfy the Reserve
Requirement for the Series A Bonds, and pay costs incurred in connection with
the issuance, sale and delivery of the Series A Bonds.
Debt Payments: Semi-annually in February and August for interest, Principal paid in August Maturity Date: August 2035
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CITY OF AZUSA
Outstanding Debt Descriptions
Azusa Redevelopment Agency Merged Project Area Taxable Tax Allocation Bonds Series 2007B
Issued: $ 4,790,000 in July 2007 Outstanding 6/30/09: $ 4,710,000
Purpose: To refund on a current basis the 1997 Series A Merged Project Area Tax Allocation
Bonds, satisfy the Reserve Requirement for the Series B Bonds, and pay costs
incurred in connection with the issuance, sale and delivery of the Series B Bonds.
Debt Payments: Semi-annually in February and August for interest, Principal paid in August Maturity Date: August 2036
Azusa Redevelopment Agency Merged Project Area Tax Allocation Bonds 2005 Series A
Issued: $9,022,800 in February 2005 Outstanding 6/30/09: $ 9,346,202
Purpose: To finance redevelopment projects consisting of $7,765,000 current interest bonds
and $1,257,800 Capital Appreciation bonds.
Debt payments: Semi-annually in February and August for Interest, Principal paid in August Maturity Date: August 2036
Azusa Redevelopment Agency Merged Project Area Tax Allocation Refunding Bonds 2003 Series A
Issued: $11,580,000 in December 2003 Outstanding 6/30/09: $ 9,265,000
Purpose: To refund the 1994 Series A Merged Project Area Tax Allocation Bonds.
Debt payments: Semi-annually in February and August for Interest, Principal paid in August Maturity Date: August 2026
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REVENUE GUIDE
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Revenue Guide
Charges for Services Revenues from all charges for specific services provided by the City such
as engineering and plan check, recreation fees, etc.
Fines, Forfeitures, and
Penalties
Monies received from the City’s allocation of fines and penalties imposed
by the courts for vehicle code and other statutory violations.
Franchise Taxes Taxes levied by the City upon private companies for the use of City
property or granting special franchises.
Interest Income Interest generated from the City’s investments.
License and Permits Fees collected for the privilege of conducting business and construction
activities within the City.
Motor Vehicle License Fee Tax levied on ownership of a registered vehicle.
Property Taxes Revenues received as a result of taxes levied on real estate and personal
property.
Sales Tax Taxes imposed on all applicable retail and commercial businesses selling
goods in the City. This tax is based on the sales price of any taxable transaction
relating to taxable personal property.
Transient Occupancy Taxes Tax imposed on individuals renting accommodations in hotels, motels and
boarding houses.
Use of Money and Property Revenues received from the rental of land, buildings, equipment and
interest from investment of City funds.
Utility User Tax Tax imposed on the use of cable television, telephone services and the
consumption of electricity and water.
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ABBREVIATIONS
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Abbreviations
Abbreviation Full Term
3CMA City-County Communications and Marketing Association
AACES Azusa Amateur Radio Communication Emergency Services
AB Assembly Bill
ACAD Autodesk Computer Aid Design
ADA Americans with Disabilities Act
AICPA The American Institute of Certified Public Accountants
ALEA Airborne Law Enforcement Association
APCO Association Public Safety Communications Officials
APA American Planning Association
APFA Azusa Public Financing Authority
APPA American Public Power Association
APU Azusa Pacific University
AQMD Air Quality Management District
AWWA American Water Works Association
CAARS California Association of Reconstruction Specialists
CAFI California Association of Force Instructors
CAISO California Independent System Operator
CALPELRA California Public Employers Labor Relations Association
CalTIP California Transit Insurance Pool
CAPE Property/Evidence
CAPIO California Association of Public Information Officers
CAPPO California Association of Public Purchasing Officers
CAPTO California Association of Police Training Officers
CATO California Association of Tactical Officers
CATV Cable Television
CBD Central Business District
CC City Council
CCC California Chamber of Commerce
CCUG Computerized CLETS User Group
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Abbreviation Full Term
CCW California Concealed Weapons
CDBG Community Development Block Grant
CEQA California Environmental Quality Act
CFD Community Facilities District
CFO Chief Financial Officer
CGIA California Gang Investigator
CHIA California Homicide Invest Association
CIP Capital Improvement Program
CGIA California Gang Investigator’s Association
CH City Hall
CLEARS California Law Enforcement Association of Records Supervisor
CLEEP California Law Enforcement Equipment Program
CLETS California Law Enforcement Telecommunications System
CMUA California Municipal Utilities Association
CNOA California Narcotic Officers Association
COP Certificate of Participation
COPPS Community Oriented Policing and Problem Solving
COPS Citizen’s Option for Public Safety
CPA Certified Public Accountant
CPCA California Police Chief Association
CPOA California Police Officers Association
CPRS California Parks and Recreation Society
CRA California Redevelopment Association
CSAIA California Sexual Assault Investigators
CSMFO California Society of Finance Officers
CSO
CSTI
Community Service Officer
California Specialized Training Institute
CUEA California Utilities Emergency Association
CY City Yard
DABA Downtown Azusa Business Association
DDA Disposition and Development Agreement
DOT Department of Transportation
DOJ Department of Justice
DRiP Drought Tolerant Irrigation and Plant or Landscape Program
DUI Driving Under the Influence
EAP Employee Assistance Program
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Abbreviation Full Term
EOC
ERAF
Emergency Operating Center
Education Revenue Augmentation Funds
FERC Federal Energy Regulatory Commission
FICA Federal Insurance Contribution Act–Combination of Social Security and
Medicare employment tax.
FTB Franchise Tax Board
FTE Full-Time Equivalent
FTO Field Training Officer
FY Fiscal Year
GASB Governmental Accounting Standards Board
GFOA Government Finance Officers Association
GIS Geographic Information System
HIDTA High Intensity Drug Task Agency
HR Human Resources
HRC Human Relations Committee
HVAC Heating, Ventilation and Air Conditioning
IACP International Association of Chiefs of Police
IAEM International Association Of Emergency Managers
ICA Independent Cities Association
ICMA International City/County Management Association
ICRMA Independent Cities Risk Management Authority
ICSC International Council of Shopping Centers
IEP Independent Energy Producers
IHIA International Homicide Investigation Association
IIMC International Institute of Municipal Clerks
IT Information Technology
IMPAC International Merchant Purchase Authorization Card
JAG Justice Assistance Grant
JPA Joint Powers Authority
L&W Light and Water
LA Los Angeles
LACO Los Angeles County
LACPCA Los Angeles County Police Chiefs' Association
LAMPPAC Los Angeles Metro Public Purchasing Agents Cooperative
LE/ICS Law Enforcement/Incident Command Systems
LTD Long-Term Disability
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Abbreviation Full Term
MCLS Metropolitan Cooperative Library System
MDC Mobile Display Computer
MIS Management Information System
MMASC Municipal Management Association of Southern California
MOU Memorandum of Understanding
MSA Maintenance Superintendents Association
NAPARS National Association of Prof Reconstruction Specialists
NATOA National Association of Telecommunications Officers and Advisors
NEC Northeast Corner
NETOA Northeast Training Officers Association
NIMS National Incident Management System
NLC National League of Cities
NPDES National Pollution Discharge Elimination System
NSF Non-Sufficient Funds
NTOA National Tactical Officers Association
OCLC Online Computer Library Center
OSHA Occupational Safety and Health Administration
OSTS Operational Support Tools
OTS Office of Traffic Safety
PARS Public Agency Retirement System
PBC Public Benefit Charge
PC Personal Computer
PD Police Department
PERS Public Employees’ Retirement System
PLF Public Library Foundation Fund
POALAC Peace Officers Association of Los Angeles County
POST Peace Officer Standards and Training
PRIMA Public Risk Management Association
PSAP Public Safety Answering Point
PUC Public Utilities Commission
PW Public Works
RDA Redevelopment Agency
RFP Request for Proposal
SB Senate Bill
SCAG Southern California Association of Governments
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Abbreviation Full Term
SCAN NATOA
States of California and Nevada National Association of
Telecommunications Officers and Advisors
SCEPIOA Southern California Emergency Public Information Officers Association
SCESA Southern California Emergency Services
SCMAF Southern California Municipal Athletic Federation
SCPLRC Southern California Public Labor Relations Committee
SCPMA Southern California Public Management Association
SCPPA Southern California Public Power Association
SET Special Enforcement Team
SGV San Gabriel Valley
SGVACM San Gabriel Valley Assistant to the City Manager
SGVCM San Gabriel Valley City Manager
SGVCOG San Gabriel Valley Council of Governments
SGVT San Gabriel Valley Tribune
SGVWC San Gabriel Valley Water Committee
SHRM Society of Human Resource Management
SLEG Supplemental Law Enforcement Grant
Sr Ctr Senior Center
SWAT Special Weapons and Tactics
TAB Tax Allocation Bond
TCSA Traffic Control Supervisors Association
ULI Urban Land Institute
USDA United States Department of Agriculture
UUT Utility User’s Tax
VAC Ventilation and Air Conditioning
VLF Vehicle License Fees
WED West End District
WTP Water Treatment Plant
WW West Wing
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GLOSSARY
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Glossary
A
Actual - Amount paid for expenditures for the fiscal year.
Adopted Budget - The new allocation of expenditures and revenues for the fiscal year as approved by the City
Council.
Air Quality Improvement (AQMD) Fund - A fund which accounts for monies received from AQMD, which are
used to improve air quality. (A special revenue fund.)
Appropriations - A legal authorization granted by the City Council to expend monies, and incur obligation for
specific purposes.
Assessed Valuation - A dollar value placed on real estate or personal property by Los Angeles County as a basis
for levying property taxes.
Assessments - Charges on real property or businesses levied to pay for facilities or services within a
predetermined area according to the benefit to real property or businesses resulting from the improvements.
Audit - An examination of systems, procedures, programs and financial data to ensure compliance with specified
rules and regulations. The end product of an audit is a report issued by an independent auditor that describes the
City’s financial condition and the results of its operations.
Azusa Public Financing Authority (APFA) Fund - A fund which accounts for payments of principal and interest
for debt service such as bonds and certificates of participations (COPs). (A debt service fund.)
B
Balanced Budget - The amount of budgeted expenditures is equal to or less than the amount of budgeted
revenues plus other available resources.
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Bond – Capital raised by issuing an interest-bearing promise to pay a specified sum of money.
Bond Proceeds - Funds received from the sale or issuance of bonds.
Budget - A financial plan serving as a pattern for, and control over, future operations – any estimate of future
costs or plan for the utilization of the workforce, material or other resources.
Business License Fee - A fee imposed on persons or entities doing business within the City.
C
Calendar Year - A continuous period beginning January 1 and ending December 31.
California Public Employees’ Retirement System (CalPERS) – The retirement system that all permanent City
employees are members of. CalPERS is administered by the State of California.
Capital Improvement Program - A plan for construction or major repair of City infrastructures, facilities or
buildings.
Capital Outlay - The acquisition costs of equipment with a value of $5,000 or greater used in providing direct
services.
Capital Projects Fund - A fund which accounts for all capital projects not being accounted for in other capital
projects funds. (A capital projects fund.)
Carry Over or Carry Forward - The process of bringing a budgeted and encumbered item from the current fiscal
year to the next fiscal year.
Central Services Fund - A fund which accounts for costs of operating the City garage, reprographics, purchasing
and the computer services divisions. (An internal services fund.)
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Certificates of Participation (COPs) - Debt instrument used to raise revenue for the City to fund items or
activities such as equipment purchases or capital projects.
Community Development Block Grant (CDBG) Fund - A fund which accounts for the revenues and
expenditures of approved Federal Housing and Community Development Act projects. (A special revenue fund.)
Consumer Services Fund - A fund which accounts for the cost of providing consumer services that benefit other
funds of the City. (An internal services fund.)
Contingency Fund - An amount reserved for possible emergencies.
Current Year - The fiscal year in process.
D
Debt Service - The cost of paying the principal and interest on money according to a predetermined schedule.
Deficit – Insufficiency in a fund as a result of excess spending over revenues.
Department - An organizational unit within a fund that can be subdivided into divisions.
Development Impact Fees - Fees imposed to pay for improvements and facilities required to serve new
development or otherwise reduce the impacts of new development on a community.
Division - An organizational unit within a department that can be subdivided into subunits.
E
Employee Benefits Fund - A fund which accounts for payments made for retired employee health benefits.
(A special revenue fund.)
Encumbrance - Money allocated for payment of goods/services contracted for but not yet received.
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Enterprise Fund - A fund similar to those found in the private sectors that are structured to be revenue-generating
and self-supporting.
Equipment Replacement Fund - A fund which accounts for the cost of replacing vehicles in various departments
within the City. (An internal services fund.)
Expenditures - The cost for personnel, materials and equipment required to deliver services.
F
Fire Safety Fund - A fund which accounts for monies received and expended for fire services. (A special revenue
fund.)
Fiscal Year - A 12-month time period designated to signify the beginning and ending period for recording financial
transactions.
Fringe Benefits - Compensation that the City contributes to its employees such as retirement, life and health
insurance.
Franchise Tax - Tax levied by the City upon companies for the use of City property.
Full-Time Equivalent - The equivalent of a full-time position for one year.
Fund - An accounting entity established to record financial transactions and resources for specific activities or to
attain certain objectives.
Fund Balance - The net effect of current assets less current liabilities at any given point in time.
G
Gann Appropriations Limit - Article XIII-B of the California State Constitution that provides limits to the total
amount of appropriations in any fiscal year from tax proceeds.
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Gas Tax Fund - A fund which accounts for the revenues and expenditures of the City’s proportionate share of gas
tax monies collected by the State of California, which are used for street construction and maintenance, and park
maintenance. (A special revenue fund.)
General Fund - A fund which accounts for tax and other general purpose revenues (e.g., sales taxes, property
taxes, fines, interest, etc.) and records the transactions of general governmental services (e.g., police, fire, library,
parks and public works).
Grant - A restricted funding source for a specific purpose, activity, or facility.
Grants and Seizures Fund - A fund which accounts for monies received from private grants and police seizures.
(A special revenue fund.)
I
Infrastructure - Physical facilities that the residents of the City depend on such as sewers, storm drains, buildings,
utility lines, parks and streets.
Interest Income - Revenues generated from interest earned from the City’s investments.
Internal Services - The costs of reimbursement for services provided by Internal Service Fund programs to other
City programs and departments (e.g., vehicle maintenance, computer systems, risk management, etc.).
Internal Services Fund - A fund used to finance and account for goods and services provided by one City
department to other City departments.
Intra-Governmental Loan Fund - A fund which accounts for costs related to various advances to the
Redevelopment Agency. (An internal services fund.)
IT Services Fund - A fund which accounts for the operations of the accumulation and allocation of costs
associated with providing information technology services to the various City departments. (An internal services
fund.)
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L
LAIF - The Local Agency Investment Fund is an investment pool managed by the State of California.
Low and Moderate Income Housing Fund - A fund which accounts for monies received and expended to assist
low and moderate income households. (A special revenue fund.)
M
Memorandum of Understanding - Agreement between mutual parties such as between City departments or
between the City and employee organizations.
Mission - A broad statement of purpose.
Motor Vehicle License Fee (VLF) - The Motor Vehicle License Fee is a tax on ownership of a registered vehicle.
O
Objective - A specific statement describing a result to be achieved.
One-Time - Activities or transactions that are irregular or occasional.
Ongoing - Activities or transactions that are continuous or recurring.
Operating Budget - A budget that focuses on everyday operating activities and programs.
P
Park In-Lieu Fund - A fund which accounts for monies collected from developers for the purpose of acquiring or
improving park or recreational land or facilities. (A capital projects fund.)
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Payroll - An amount the City pays its employees.
PERS - Public Employees Retirement System is a statewide retirement system for most City employees.
Personnel Services - The cost of labor, including salaries and fringe benefits.
Personnel Expenses - Compensation paid to, or on behalf of, City employees for salaries and wages, overtime
and benefits.
Project - A job or specific task that identifies an area of funding and improvement.
Property Tax - Tax levied on real estate and personal property.
Proposition A Funds - A fund which accounts for financial transactions in accordance with Proposition A Local
Transit Assistance Act regulations. (A special revenue fund.)
Proposition C Funds - A fund which accounts financial transactions in accordance with Proposition C regulations.
(A special revenue fund.)
Public Benefic Fund - A fund which accounts for the revenues and expenditures of the City’s Public Benefit
Program in accordance with the State of California AB 1890. (A special revenue fund.)
Public Works Endowment Fund - A fund which accounts for Public Works improvement projects for facility
upgrades. (A capital projects fund.)
R
Redevelopment Agency - The agency providing oversight for the redevelopment process in the City and is
governed by the City Council.
Refunding Bond - The issuance of a new bond for the purpose of retiring an outstanding bond.
Refuse Contract Fund - A fund which accounts for the refuse fees established to finance the cost of the refuse
collection contract with the City. (An enterprise fund.)
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Reserves - A portion of the fund balance set aside for a specific purpose.
Resolution - In general, an expression of desire or intent. A special order of the City Council which has a lower
legal standing than an ordinance.
Resources - Total dollars available to be appropriated including estimated revenues, fund transfers and beginning
fund balances.
Revenue - Monies collected and received by the City such as tax payments, business license fees and charges
for services.
Revenue Bond - A municipal bond whose debt service is payable solely from the revenues received from
operating the facilities acquired or constructed with the proceeds of the bonds.
S
Salary Savings - Amount saved by departments during the fiscal year through salaries, wages and benefits due
mostly through retirements, staff turnover and vacancies.
Sales Tax - Tax imposed on all applicable retail and commercial businesses selling goods in the City. This tax is
based on the sales price of any taxable transaction relating to taxable personal property.
Self Insurance Fund - A fund which accounts for workers compensation claims, unemployment claims, City
liability premiums and claims, and third party administrative costs. (An internal services fund.)
Senior Nutrition Fund - A fund which accounts for the operations of the Senior Nutrition program administered by
the Recreation and Family Services department. (A special revenue bond.)
Service - A deliverable that the customer receives from a department’s efforts.
Sewer Fund - A fund which accounts for the sewer fees established to finance the costs of operating the City
sewer system. (An enterprise fund.)
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Special Revenue Fund - A fund used to account for the proceeds of specific revenue sources that are restricted
by law to be used for specific purposes.
Supplemental Law Enforcement Fund - A fund which accounts for grant monies received for local law
enforcement activities. (A special revenue fund.)
Surplus - The excess of revenue over expenses.
T
Tax Allocation Bond – A bond or financial obligation issued by the Redevelopment Agency (RDA) in order to
generate funds to implement the redevelopment plan. The bond is repaid with tax increments flowing to the RDA
as a result of the RDA’s revitalization of the project area.
Tax Increment - The increase in property taxes within the redevelopment project area that result from increases in
the project area assessed value that exceeds the base year assessed value.
Transient Occupation Tax (TOT) - Tax imposed on individuals renting accommodations in hotels, motels and
boarding houses.
U
Utility Mitigation Fund - A fund which accounts for monies received from the transfer from Light and Water as
authorized by City Council. (A special revenue fund.)
User Fees and Charges - The payment of a fee for direct receipt of a public service by the party benefiting from
the service.
Utility User’s Tax – Tax imposed on the use of cable television, telephone services and the consumption of
electricity and water.
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INDEX
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INDEX
A
Asset Seizure 184
Activity Detail, 184
Operating Budget, 186
Abbreviations D1
Administration 59
Administration (Office of the City Manager), 79
City Attorney, 90
City Clerk, 67
City Council, 61
City Treasurer, 73
Community Promotions, 85
Administration (Office of the City Manager) 79
Activity Detail, 82
Operating Budget, 83
Personnel Budgets, 81
Personnel Summary, 80
Program Commentary, 79
Administrative Services 91
Business License, 107
Citywide, 135
Community Facilities District/Azusa Public Financing Authority, 139
Finance, 93
Human Resources-Personnel Services, 113
Human Resources-Risk Management, 119
Information Technology, 125
Printing, 104
Purchasing, 99
Air Quality Management District (AQMD) 297
Operating Budget, 298
Personnel Budgets, 297
Azusa Facts A1
F3
Index
Azusa Public Financing Authority (APFA) 146
Activity Detail, 146
Operating Budget, 147
Program Commentary, 139
B
Budget Message 1
Budget Summaries 7
Capital Outlay, 56
Expenditure Summary - All Funds, 12
Expenditure Summary - General Fund, 10
Personnel Summary - Full-Time Personnel Allocations, 54
Statement of Revenues by Fund, 16
Summary of Changes to Fund Balances, 8
Building 203
Activity Detail, 208
Operating Budget, 209
Personnel Budgets, 207
Personnel Summary, 206
Program Commentary, 203
Business License 107
Activity Detail, 110
Operating Budget, 112
Personnel Budgets, 109
Personnel Summary, 108
Program Commentary, 107
C
Capital Improvement Program 405
Capital Outlay 56
Central Garage 304
Activity Detail, 306
Operating Budget, 307
Personnel Budgets, 305
Personnel Summary, 304
City Attorney 90
F4
Index
City Clerk 67
Activity Detail, 70
Operating Budget, 71
Personnel Budgets, 69
Personnel Summary, 68
Program Commentary, 67
City Council 61
Activity Detail, 64
Operating Budget, 65
Personnel Budgets, 63
Personnel Summary, 62
Program Commentary, 61
City Treasurer 73
Activity Detail, 76
Operating Budget, 77
Personnel Budgets, 75
Personnel Summary, 74
Program Commentary, 73
Citywide 135
Activity Detail, 136
Operating Budget, 137
Program Commentary, 135
Community Development Block Grant (CDBG) 219
Activity Detail, 222
Operating Budget, 2223
Personnel Budgets, 221
Personnel Summary, 220
Program Commentary, 219
Community Facilities District-Maintenance 139
Activity Detail, 142
Operating Budget, 143
Personnel Budgets, 141
Personnel Summary, 140
Program Commentary, 139
F5
Index
Community Facilities District-Debt Service 144
Activity Detail, 144
Operating Budget, 145
Program Commentary, 139
Community Improvement 211
Activity Detail, 216
Operating Budget, 217
Personnel Budgets, 215
Personnel Summary, 214
Program Commentary, 211
Community Promotions 85
Activity Detail, 88
Operating Budget, 89
Personnel Budgets, 87
Personnel Summary, 86
Program Commentary, 85
Consumer Services 323
Activity Detail, 332
Operating Budget-Details, 335
Operating Budget-Summary, 333
Personnel Budgets-Details, 328
Personnel Budgets-Summary, 327
Personnel Summary, 326
Program Commentary, 323
Contract Services (Public Safety) 181
Activity Detail, 182
Operating Budget, 183
Program Commentary, 181
D
Debt Description B1
E
Economic And Community Development 195
Building, 203
Community Development Block Grant (CDBG), 219
Community Improvement, 211
Planning, 197
F6
Index
Electric Utility 357
Activity Detail, 368
Operating Budget-Details, 371
Operating Budget-Summary, 369
Personnel Budgets-Details, 362
Personnel Budgets-Summary, 361
Personnel Summary, 360
Program Commentary, 357
Emergency Services 175
Activity Detail, 178
Operating Budget, 179
Personnel Budgets, 177
Personnel Summary, 176
Program Commentary, 175
Engineering 261
Activity Detail, 264
Operating Budget, 265
Personnel Budgets, 263
Personnel Summary, 262
Program Commentary, 261
Expenditure Summary - All Funds 12
Expenditure Summary - General Fund 10
F
Facilities Maintenance 279
Activity Detail, 282
Operating Budget, 283
Personnel Budgets, 281
Personnel Summary, 280
Program Commentary, 279
Finance 93
Activity Detail, 96
Operating Budget, 97
Personnel Budgets, 95
Personnel Summary, 94
Program Commentary, 93
F7
Index
G
General Services (Library) 151
Activity Detail, 154
Operating Budget, 155
Personnel Budgets, 153
Personnel Summary, 152
Program Commentary, 151
Glossary E1
Graffiti Abatement 273
Activity Detail, 276
Operating Budget, 277
Personnel Budgets, 275
Personnel Summary, 274
Program Commentary, 273
Grant Services (Library) 161
Operating Budget, 162
Program Commentary, 161
Grants (Police) 188
Activity Detail, 188
Operating Budget, 194
Personnel Budgets, 192
H
Human Resources-Personnel Services 113
Activity Detail, 116
Operating Budget, 117
Personnel Budgets, 115
Personnel Summary, 114
Program Commentary, 113
Human Resources-Risk Management 119
Activity Detail, 122
Operating Budget, 123
Personnel Budgets, 121
Personnel Summary, 120
Program Commentary, 119
F8
Index
I
Information Technology 125
Activity Detail, 130
Operating Budget, 132
Personnel Budgets, 127
Personnel Summary, 126
Program Commentary, 125
L
Library 149
General Services, 151
Grant Services, 161
Youth and Outreach Services, 157
Light And Water 309
Consumer Services, 323
Electric Utility, 357
Public Benefit Programs, 311
Recycling and Solid Waste, 317
Water Utility, 339
P
Parks Maintenance 233
Activity Detail, 238
Operating Budget, 239
Personnel Budgets, 237
Personnel Summary, 236
Program Commentary, 233
Personnel Summary - Full-Time Personnel Allocations 54
Planning 197
Activity Detail, 200
Operating Budget, 201
Personnel Budgets, 199
Personnel Summary, 198
Program Commentary, 197
F9
Index
Police 167
Activity Detail, 170
Operating Budget, 172
Personnel Budgets, 169
Personnel Summary, 168
Program Commentary, 167
Printing 104
Activity Detail, 104
Operating Budget, 105
Proposition A 286
Operating Budget, 289
Personnel Budgets, 287
Personnel Summary, 286
Program Commentary, 285
Proposition C 285
Operating Budget, 295
Personnel Budgets, 293
Personnel Summary, 292
Program Commentary, 285
Public Benefit Programs 311
Activity Detail, 314
Operating Budget, 315
Personnel Budgets, 313
Personnel Summary, 312
Program Commentary, 311
Public Safety 165
Asset Seizure, 184
Contract Services, 181
Emergency Services, 175
Grants, 188
Public Works 259
Air Quality Management District (AQMD), 297
Central Garage, 304
Engineering, 261
Facilities Maintenance, 279
Graffiti Abatement, 273
Proposition A, 286
F10
Index
Public Works (continued)
Proposition C, 292
Roadway Maintenance, 267
Sewer Maintenance, 299
Purchasing 99
Activity Detail, 102
Operating Budget, 103
Personnel Budgets, 101
Personnel Summary, 100
Program Commentary, 99
R
Recreation 227
Activity Detail, 230
Operating Budget, 231
Personnel Budgets, 229
Personnel Summary, 228
Program Commentary, 227
Recreation And Family Services 225
Parks Maintenance, 233
Recreation, 227
Senior Nutrition, 247
Senior Programs, 241
Woman's Club, 253
Recycling and Solid Waste 317
Activity Detail, 320
Operating Budget, 321
Personnel Budgets, 319
Personnel Summary, 318
Program Commentary, 317
Redevelopment Agency 379
20% Set Aside, 396
Capital Projects, 386
Debt Service, 399
Redevelopment Agency 20% Set Aside 396
Activity Detail, 396
Operating Budget, 397
Program Commentary, 379
F11
Index
Redevelopment Agency Capital Projects 386
Activity Detail, 388
Operating Budget, 392
Personnel Budgets, 387
Personnel Summary, 386
Program Commentary, 379
Redevelopment Agency Debt Service 399
Activity Detail, 399
Operating Budget, 401
Program Commentary, 379
Revenue Guide C1
Roadway Maintenance 267
Activity Detail, 270
Operating Budget, 271
Personnel Budgets, 269
Personnel Summary, 268
Program Commentary, 267
S
Senior Nutrition 247
Activity Detail, 250
Operating Budget, 251
Personnel Budgets, 249
Personnel Summary, 248
Program Commentary, 247
Senior Programs 241
Activity Detail, 244
Operating Budget, 245
Personnel Budgets, 243
Personnel Summary, 242
Program Commentary, 241
Sewer Maintenance 299
Activity Detail, 302
Operating Budget, 303
Personnel Budgets, 301
Personnel Summary, 300
Program Commentary, 299
F12
Index
Statement of Revenues by Fund 16
Summary of Changes to Fund Balances 8
T
Transportation 339
Air Quality Management District (AQMD), 297
Program Commentary, 285
Proposition A, 286
Proposition C, 292
W
Water Utility 339
Activity Detail, 346
Operating Budget-Details, 349
Operating Budget-Summary, 347
Personnel Budgets-Details, 342
Personnel Budgets-Summary, 341
Personnel Summary, 340
Program Commentary, 339
Woman's Club 253
Activity Detail, 256
Operating Budget, 257
Personnel Budgets, 255
Personnel Summary, 254
Program Commentary, 253
Y
Youth and Outreach Services (Library) 157
Activity Detail, 158
Operating Budget, 159
Program Commentary, 157
F13
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F14