The URL can be used to link to this page

Home My WebLink About14 AppendixAPPENDIX Azusa Facts Debt Descriptions Revenue Guide Abbreviations Glossary Index 431 THIS PAGE INTENTIONALLY LEFT BLANK 432 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. A1 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....................................................................................................................................................................49,200 Area............................................................................................................................................................9.13 square miles Elevation....................................................................................................................................................................613 feet Business License..................................................................................................................................4,900 issued annually Park Facilities......................................................................................................................................................................13 Park Maintenance.....................................................................................................................................60+ acres parkland Senior Nutrition Program .................................................................................................................28,900 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 Customer Water Consumption………… ……………...…………………………………………………10 billion gallons per year Customer Electric Power Consumption………… ……………………………………………………240,000 megawatts per year A2 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. 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 6/30/10: $ 70,755,000 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 6/30/10: $ 8,775,000 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 B1 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 6/30/10: $ 3,480,000 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 6/30/10: $ 15,675,000 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 6/30/10: $ 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 6/30/10: $ 4,055,000 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 B2 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 6/30/10: $ 54,570,000 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 6/30/10: $ 1,925,000 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 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 6/30/10: $ 6,645,000 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 B3 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 6/30/10: $ 11,225,000 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 Azusa Redevelopment Agency Merged Project Area Taxable Tax Allocation Bonds Series 2007A Issued: $15,780,000 in July 2007 Outstanding 6/30/10: $ 15,075,000 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 Azusa Redevelopment Agency Merged Project Area Taxable Tax Allocation Bonds Series 2007B Issued: $ 4,790,000 in July 2007 Outstanding 6/30/10: $ 4,625,000 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 B4 CITY OF AZUSA Outstanding Debt Descriptions Azusa Redevelopment Agency Merged Project Area Tax Allocation Bonds 2005 Series A Issued: $9,022,800 in February 2005 Outstanding 6/30/10: $ 9,346,201 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 6/30/10: $ 8,815,000 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 City of Azusa Taxable Pension Funding Bonds, Series 2008 Issued: $ 7,215,000 in December 2008 Outstanding 6/30/10: $ 6,735,000 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 B5 THIS PAGE INTENTIONALLY LEFT BLANK B6 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. C1 THIS PAGE INTENTIONALLY LEFT BLANK C2 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 CAFR Comprehensive Annual Financial Report CAISO California Independent System Operator CALPELRA California Public Employers Labor Relations Association CalPERS California Public Employees’ Retirement System 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 D1 Abbreviation Full Term CCC California Chamber of Commerce CCUG Computerized CLETS User Group 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 Community Service Officer 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 D2 Abbreviation Full Term EAP Employee Assistance Program EOC Emergency Operating Center ERAF Education Revenue Augmentation Funds FASB Financial Accounting Standards Board 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 GAAP Generally Accepted Accounting Principles GAAS Generally Accepted Auditing Standards 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 D3 Abbreviation Full Term 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 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 D4 Abbreviation Full Term PW Public Works RDA Redevelopment Agency RFP Request for Proposal SB Senate Bill SCAG Southern California Association of Governments 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 D5 THIS PAGE INTENTIONALLY LEFT BLANK D6 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.) Allocations – A part of a lump-sum appropriation which is designated for expenditure by specific organization units and/or for special purposes, activities or objects. Appropriation - 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.) E1 B Balanced Budget - The amount of budgeted expenditures is equal to or less than the amount of budgeted revenues plus other available resources. 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.) Carryover or Carry Forward - The process of bringing a budgeted and encumbered item from the current fiscal year to the next fiscal year. E2 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.) 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.) Comprehensive Annual Financial Report (CAFR) – The official financial statement of a government. 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. Debt Service Fund – A fund established to account for the accumulation of resources for, and the payment of, general long-term debt principal and interest. 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. Depreciation – (1) Expiration in the service life of fixed assets attributable to wear and tear, deterioration, action of the physical elements, inadequacy and obsolescence. (2) The portion of the cost of a fixed asset charged as an expense during a particular period. E3 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 Education Incentive Pay - Additional compensation provided for employees who have obtained a degree from an accredited college or university in an academic subject appropriate to and above the minimum requirements for their job position, and nota simple membership in a professional organization. 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. 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 Financial Accounting Standards Board (FASB) – The authoritative accounting and financial reporting standards-setting body for business entities. Fire Safety Fund - A fund which accounts for monies received and expended for fire services. (A special revenue fund.) E4 Fiscal Year - A 12-month time period designated to signify the beginning and ending period for recording financial transactions. Fixed Assets – Assets of a long-term character which are intended to be held or used, such as land, buildings, machinery, furniture and other equipment. Franchise In-Lieu – A tax paid by City Utilities that in part represents the property tax that would be paid by private utilities for the privilege of having lines and mains in Azusa streets, etc. Franchise Tax - Tax levied by the City upon companies for the use of City property. Fringe Benefits - Compensation that the City contributes to its employees such as retirement, life and health insurance. 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. 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). E5 Generally Accepted Accounting Principles (GAAP) - Uniform minimum standards and guidelines for financial accounting and reporting. Generally Accepted Auditing Standards (GAAS) – Standards established by the AICPA for the conduct and reporting of financial audits. Governmental Accounting Standards Board (GASB) - The authoritative accounting and financial reporting standard-setting body for government entities. 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. Interfund Transactions - The transactions among funds of the same government reporting entity. Internal Service - 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 Service 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.) E6 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.) L LAIF - The Local Agency Investment Fund is an investment pool managed by the State of California. Liability - An obligation that legally binds an entity to settle or pay a debt. 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. N Note Payable – In general, an unconditional written promise signed by the maker to pay a certain sum of money on demand at a fixed or determinable time either to the bearer or to the order of a person designated therein. Note Receivable - A note payable held by a governmental unit. E7 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.) Pass Through Funds – Payments made by a third party (such as the Federal Government) to the City to be given directly (passed through) to another party. 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. Professional Services – Services provided by outside experts. Project - A job or specific task that identifies an area of funding and improvement. E8 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.) Reimbursements – (1) Repayments of amounts remitted on behalf of another party. (2) Interfund transactions that constitute reimbursements to a fund for expenditures or expenses originally made from it, but, that properly apply to another funds. 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. E9 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.) 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.) E10 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. E11 THIS PAGE INTENTIONALLY LEFT BLANK E12 INDEX A Asset Seizure 189 Activity Detail, 189 Operating Budget, 191 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 93 Azusa Public Financing Authority-Debt Service, 144 Business License, 109 Citywide, 147 Community Facilities District-Debt Service, 137 Community Facilities District-Maintenance, 140 Finance, 95 Human Resources-Personnel Services, 115 Human Resources-Risk Management, 121 Information Technology, 127 Printing, 106 Purchasing, 101 Air Quality Management District (AQMD) 311 Operating Budget, 312 Personnel Budgets, 311 Program Commentary, 299 F1 Index Azusa Facts A1 Azusa Public Financing Authority (APFA) 144 Activity Detail, 144 Operating Budget, 145 Program Commentary, 137 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 211 Activity Detail, 216 Operating Budget, 217 Personnel Budgets, 215 Personnel Summary, 214 Program Commentary, 211 Business License 109 Activity Detail, 112 Operating Budget, 113 Personnel Budgets, 111 Personnel Summary, 110 Program Commentary, 109 C Capital Improvement Program 425 FY 2009-10 Carryover Projects, 427 New Projects, 429 Capital Outlay 58 Central Garage 318 Activity Detail, 320 Operating Budget, 321 Personnel Budgets, 319 Personnel Summary, 318 City Attorney 91 F2 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 147 Activity Detail, 148 Operating Budget, 149 Program Commentary, 147 Community Development Block Grant (CDBG) 227 Activity Detail, 230 Operating Budget, 231 Personnel Budgets, 229 Personnel Summary, 228 Program Commentary, 227 Community Facilities District-Maintenance 140 Activity Detail, 142 Operating Budget, 143 Personnel Budgets, 141 Personnel Summary, 140 F3 Index Community Facilities District-Debt Service 137 Activity Detail, 138 Operating Budget, 139 Program Commentary, 137 Community Improvement 219 Activity Detail, 224 Operating Budget, 225 Personnel Budgets, 223 Personnel Summary, 222 Program Commentary, 219 Community Promotions 85 Activity Detail, 88 Operating Budget, 89 Personnel Budgets, 87 Personnel Summary, 86 Program Commentary, 85 Consumer Services 337 Activity Detail, 345 Operating Budget-Details, 349 Operating Budget-Summary, 347 Personnel Budgets-Details, 342 Personnel Budgets-Summary, 341 Personnel Summary, 340 Program Commentary, 337 Contract Services (Public Safety) 185 Activity Detail, 186 Operating Budget, 187 Program Commentary, 185 D Debt Description B1 E Economic And Community Development 203 Building, 211 Community Development Block Grant (CDBG), 227 Community Improvement, 219 Planning, 205 F4 Index Electric Utility 371 Activity Detail, 382 Operating Budget-Details, 385 Operating Budget-Summary, 383 Personnel Budgets-Details, 376 Personnel Budgets-Summary, 375 Personnel Summary, 374 Program Commentary, 371 Emergency Services 179 Activity Detail, 182 Operating Budget, 183 Personnel Budgets, 181 Personnel Summary, 180 Program Commentary, 179 Employee Benefit Fund 150 Activity Detail, 150 Operating Budget, 151 Engineering 275 Activity Detail, 278 Operating Budget, 279 Personnel Budgets, 277 Personnel Summary, 276 Program Commentary, 275 Expenditure Summary - All Funds 13 Expenditure Summary - General Fund 10 F Facilities Maintenance 293 Activity Detail, 296 Operating Budget, 297 Personnel Budgets, 295 Personnel Summary, 294 Program Commentary, 293 Finance 94 Activity Detail, 97 Operating Budget, 98 Personnel Budgets, 96 Personnel Summary, 95 Program Commentary, 94 F5 Index G General Services (Library) 155 Activity Detail, 158 Operating Budget, 159 Personnel Budgets, 157 Personnel Summary, 156 Program Commentary, 155 Glossary E1 Graffiti Abatement 287 Activity Detail, 290 Operating Budget, 291 Personnel Budgets, 289 Personnel Summary, 288 Program Commentary, 287 Grants (Library) 165 Operating Budget, 166 Program Commentary, 165 Grants (Police) 193 Activity Detail, 193 Operating Budget, 200 Personnel Budgets, 197 Grants (Recreation) 270 Activity Detail, 270 Operating Budget, 271 H Human Resources-Personnel Services 115 Activity Detail, 118 Operating Budget, 119 Personnel Budgets, 117 Personnel Summary, 116 Program Commentary, 115 Human Resources-Risk Management 121 Activity Detail, 124 Operating Budget, 125 Personnel Budgets, 123 Personnel Summary, 122 F6 Index Human Resources-Risk Management (continued) Program Commentary, 121 I Information Technology 127 Activity Detail, 132 Operating Budget, 134 Personnel Budgets, 129 Personnel Summary, 128 Program Commentary, 127 L Library 153 General Services, 155 Grant Services, 165 Youth and Outreach Services, 161 Light And Water 323 Consumer Services, 337 Electric Utility, 371 Public Benefit Programs, 325 Recycling and Solid Waste, 331 Water Utility, 353 P Parks Maintenance 244 Activity Detail, 249 Operating Budget, 250 Personnel Budgets, 248 Personnel Summary, 247 Program Commentary, 244 Personnel Summary - Full-Time Personnel Allocations 56 Planning 205 Activity Detail, 208 Operating Budget, 209 Personnel Budgets, 207 Personnel Summary, 206 Program Commentary, 205 F7 Index Police 171 Activity Detail, 174 Operating Budget, 177 Personnel Budgets, 173 Personnel Summary, 172 Program Commentary, 171 Printing 106 Activity Detail, 106 Operating Budget, 107 Proposition A 290 Operating Budget, 303 Personnel Budgets, 301 Personnel Summary, 300 Program Commentary, 299 Proposition C 306 Operating Budget, 309 Personnel Budgets, 307 Personnel Summary, 306 Program Commentary, 299 Public Benefit Programs 325 Activity Detail, 328 Operating Budget, 329 Personnel Budgets, 327 Personnel Summary, 326 Program Commentary, 325 Public Safety 169 Asset Seizure, 189 Contract Services, 185 Emergency Services, 179 Grants, 193 Police, 171 Public Works 273 Air Quality Management District (AQMD), 298 Central Garage, 318 Engineering, 275 Facilities Maintenance, 293 Graffiti Abatement, 287 F8 Index Public Works (continued) Proposition A, 299 Proposition C, 306 Roadway Maintenance, 281 Sewer Maintenance, 313 Purchasing 101 Activity Detail, 104 Operating Budget, 105 Personnel Budgets, 103 Personnel Summary, 102 Program Commentary, 101 R Recreation 235 Activity Detail, 240 Operating Budget, 241 Personnel Budgets, 239 Personnel Summary, 238 Program Commentary, 235 Recreation And Family Services 233 Grant-Renew, 270 Parks Maintenance, 243 Recreation, 235 Senior Nutrition, 259 Senior Programs, 251 Woman's Club, 265 Recycling and Solid Waste 331 Activity Detail, 334 Operating Budget, 335 Personnel Budgets, 333 Personnel Summary, 332 Program Commentary, 331 Redevelopment Agency 393 20% Set Aside, 416 Capital Projects, 395 Debt Service, 420 Redevelopment Agency 20% Set Aside 415 Activity Detail, 416 Operating Budgets-Details, 418 F9 Index Redevelopment Agency 20% Set Aside (continued) Operating Budgets-Summary, 417 Program Commentary, 395 Redevelopment Agency Capital Projects 395 Activity Detail, 406 Operating Budgets-Details, 411 Operating Budgets-Summary, 409 Personnel Budgets, 405 Personnel Summary, 404 Program Commentary, 395 Redevelopment Agency Debt Service 421 Activity Detail, 420 Operating Budgets-Details, 422 Operating Budgets-Summary, 421 Program Commentary, 395 Revenue Guide C1 Roadway Maintenance 281 Activity Detail, 284 Operating Budget, 285 Personnel Budgets, 283 Personnel Summary, 282 Program Commentary, 281 S Senior Nutrition 259 Activity Detail, 262 Operating Budget, 263 Personnel Budgets, 261 Personnel Summary, 260 Program Commentary, 259 Senior Programs 251 Activity Detail, 256 Operating Budget, 257 Personnel Budgets, 255 Personnel Summary, 254 Program Commentary, 251 Sewer Maintenance 313 Activity Detail, 316 Operating Budget, 317 F10 Index Sewer Maintenance (continued) Personnel Budgets, 315 Personnel Summary, 314 Program Commentary, 313 Statement of Revenues by Fund 17 Summary of Changes to Fund Balances 8 T Transportation 299 Air Quality Management District (AQMD), 311 Program Commentary, 299 Proposition A, 300 Proposition C, 306 W Water Utility 353 Activity Detail, 360 Operating Budget-Details, 363 Operating Budget-Summary, 361 Personnel Budgets-Details, 356 Personnel Budgets-Summary, 355 Personnel Summary, 354 Program Commentary, 353 Woman's Club 265 Activity Detail, 268 Operating Budget, 269 Personnel Budgets, 267 Personnel Summary, 266 Program Commentary, 265 Y Youth and Outreach Services (Library) 161 Activity Detail, 162 Operating Budget, 163 Program Commentary, 161 F11 THIS PAGE INTENTIONALLY LEFT BLANK F12