HomeMy WebLinkAboutD-2 Staff Report - Year Two of Biennial Budget Adoption 2024-25SCHEDULED ITEM
D-2
TO: HONORABLE MAYOR AND MEMBERS OF THE CITY COUNCIL
VIA: SERGIO GONZALEZ, CITY MANAGER
FROM: TALIKA M. JOHNSON, DIRECTOR OF ADMINISTRATIVE SERVICES
DATE: JUNE 17, 2024
SUBJECT: ADOPTION OF YEAR TWO (ENDING JUNE 30, 2025) OF THE FISCAL YEARS
2023-24 AND 2024-25 CITY, UTILITIES, PUBLIC FINANCING AUTHORITY, AND
SUCCESSOR AGENCY OPERATING AND CAPITAL IMPROVEMENT PLAN
BIENNIAL BUDGET AND GENERAL FUND RESERVE POLICY
BACKGROUND:
The City’s budget is an important policy document, 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.
In January 2023 the City adopted a revised Budget Policy establishing a Biennial Budget Process. This
allows the City to adopt two, separate 12-month budgets to cover the two-year adopted budget time
frame. Per Azusa Municipal Code Section 2-449, the City must adopt an annual budget, meaning that
each budget period must be no more than 12-months.
The fiscal years for this biennial budget begin on July 1, 2023 and ends June 30, 2025. An in-depth
overview of the City’s operating and capital improvement plan budgets for Fiscal Year 2023/2024 (“FY
23/24”) and 2024/2025 (“FY 24/25”) was provided to the City Council at a Budget Study Session on
May 30, 2023 to allow the City Council and members of the public to review and provide input on
expenditure requests prior to the budget being finalized and adopted. The recommended actions approve
resolutions adopting the FY 23/24 and FY 24/25 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 funding levels.
Although the Council initially approved the Biennial Budget for the two fiscal years on June 19, 2023,
the Biennial Budget policy requires budget adoption by Council annually. The FY 2024/25 budget
review ran concurrently with the standard FY 2023/24 Mid-Year budget review meeting on April 15,
Approved
City Council
June 17, 2024
FY 24/25 Budget and Revised Reserve Policy Adoption
June 17, 2024
Page 2
2024 where Council was provided an overview of proposed changes to the FY 2024/25 budget since
originally adopted in June 2023.
This report provides a complete overview of the FY 2024/25 citywide budget for consideration and
adoption. Also provided is an overview of the General Fund’s Cash Reserve Policy for review and
annual adoption.
RECOMMENDATIONS:
Staff recommends the City Council take the following actions:
1) Adopt Resolution 2024-C34, A Resolution of the City Council of the City of Azusa adopting
Year Two (fiscal year ending June 30, 2025) of the biennial budget and approving appropriations
for the City of Azusa for the Fiscal Years commencing July 1, 2023 and ending June 30, 2025;
2) Adopt Resolution 2024-UB04, A Resolution of the Utility Board of the City of Azusa adopting
Year Two (fiscal year ending June 30, 2025) of the biennial budget and approving appropriations
for Utilities for the Fiscal Years commencing July 1, 2023 and ending June 30, 2025;
3) Adopt Resolution 2024-P01, A Resolution of the Azusa Public Financing Authority of the City
of Azusa adopting Year Two (fiscal year ending June 30, 2025) the biennial budget and
approving appropriations for the City of Azusa for the Fiscal Years commencing July 1, 2023
and ending June 30, 2025;
4) Adopt Resolution 2024-R09, A Resolution of the Successor Agency for the Former
Redevelopment Agency of the City of Azusa adopting Year Two (fiscal year ending June 30,
2025) of the biennial budget and approving appropriations for the City of Azusa for the Fiscal
Years commencing July 1, 2023 and ending June 30, 2025; and
5) Adopt Resolution No. 2024-C35, A Resolution of the City Council of the City of Azusa adopting
a revised General Fund Reserve Policy.
ANALYSIS:
The City Council reviewed in depth the proposed Fiscal Year 2024/25 budget prior to the Biennial
Budget adoption in June 2023. On April 15, 2024, Staff presented the City Council the FY 2024/25 mid-
cycle review highlighting several budget adjustments needed for final adoption. In accordance with the
Biennial Budget Policy, Council must adopt a budget annually. Therefore, staff presents the Fiscal Year
2024/25 budget for re-adoption with some adjustments.
GENERAL FUND OVERVIEW:
Public safety, general government, internal support services, community resources, such as youth and
senior recreational services, library activities, parks and facilities maintenance services make up the
majority of the General Fund budget.
The Council has made several decisions that have positively impacted the City’s financial position.
FY 24/25 Budget and Revised Reserve Policy Adoption
June 17, 2024
Page 3
The proposed 2024/25 budget includes revenue forecasts of $67,102,175 and expenditures of
$68,212,095. Although spending is expected to exceed incoming revenues for the year by $1.1 million
due to programming in an additional $2.3 million in one-time capital expenditures, normal operations
result in a projected surplus $1.2 million and projected reserve balances of 2024/25 of $40.9 million by
end of the fiscal year. Although in the current 2023/24 fiscal year, after implementing a generous
classification and compensation plan, the City is in the middle of contract negotiations with seven labor
groups expiring between June through December 2024; this will undoubtably impact the city’s operating
budget moving forward. Nevertheless, the City continues to utilize one-time funds for non-recurring
expenses to improve and introduce community facilities.
Over the past four years, the City accomplished the goals of its fiscal sustainability plan, achieving a
balanced budget and strengthened cash reserves position. Concurrent with the implementation of the
fiscal sustainability plan, national and local inflationary environments have impacted costs significantly,
offsetting some of the benefits of the enhanced revenues. While the City’s revenue base remains stable,
revenue growth in some areas are not keeping pace with rising costs. Staff intends to return to the City
Council in the near future for policy direction to further implement additional revenue enhancement
strategies to ensure the City maintains a balanced budget. Such considerations may include renegotiating
franchise and enterprise agreements, recalibrating citywide fees and charges, considering new
development impact fees, and more.
The following are high-level overviews of General Fund revenues by type and expenditures by
department, including variances from year-to-year.
Revenues and Transfers In
The City’s revenue base continues to be diverse with no major fluctuations in any category. Revenues
are closely monitored to ensure contractual obligations to the City are met. Three of the largest revenue
categories are property tax, sales and transaction use taxes. Other taxes include of transient occupancy
taxes (TOT) and utility and landfill franchise fees.
FY 2024/25 revenue forecasts are $2.8 million or 4.3% higher than anticipated from the June 2023
adoption, mainly due to: 1) the City Council adopting a revised investment policy which continues to
provide safe investment options of the City’s cash reserves, but yields higher returns, 2) higher charges
for services for the purpose of General Fund recovery of costs for supporting various enterprise
operations, 3) addition of rental income from Metro for the Promenade property, and 4) higher
excavation activities and open space payments by Vulcan. Some revenue categories are less than
originally adopted due to lower forecasted sales and transaction and use tax estimates from the City’s tax
consultant and less host fee collections due to a scheduled temporary, 6-month closure of Waste
Management waste recovery facility.
Table 1 shows overall revenues in aggregate are expected to increase by a total of $3.6 million or 5.7%.
FY 24/25 Budget and Revised Reserve Policy Adoption
June 17, 2024
Page 4
Table 1 – General Fund Revenues
REVENUE SOURCE
ACTUALS
FY 2022-23
YEAR END
ESTIMATE
FY 2023-24
REVISED
FY 2023-24
PROPOSED
FY 2024-25
BUDGET
$ VARIANCE
24 TO 25
BUDGET
% VARIANCE
24 TO 25
% OF BUDGET
FY 24-25
Property Tax 14,763,907$ 14,302,914$ 15,325,616$ 15,692,078$ 366,462$ 2.4% 23.4%
Sales Tax 5,958,254 8,316,659 8,154,339 8,237,631 83,292 1.0% 12.3%
Utility User Tax 4,271,865 3,100,000 3,100,000 3,100,000 - 0.0% 4.6%
Transaction Use Tax 7,403,641 7,560,000 7,355,708 7,478,000 122,292 1.7% 11.1%
Other Taxes 15,208,501 12,793,667 12,640,745 12,565,143 (75,602) -0.6% 18.7%
License & Permit 3,453,503 3,829,513 3,104,285 3,412,735 308,450 9.9% 5.1%
Fines & Penalties 1,518,639 1,289,043 1,220,500 1,320,500 100,000 8.2% 2.0%
Money & Property Use 3,482,214 3,935,205 3,106,801 4,111,314 1,004,513 32.3% 6.1%
Cost Reimbursements 457,157 287,899 20,700 20,700 - 0.0% 0.0%
Charges for Services 5,009,638 7,320,746 6,541,620 7,763,392 1,221,772 18.7% 11.6%
Miscellaneous (578,612) 816,547 756,100 928,233 172,133 22.8% 1.4%
Subtotal Revenues 60,948,707$ 63,552,192$ 61,326,414$ 64,629,727$ 3,303,312$ 5.4% 96.2%
Transfers In 2,361,251 2,472,083 2,131,136 2,472,448 341,312 16.0% 3.8%
Total Revenues 63,309,958$ 66,024,275$ 63,457,550$ 67,102,174$ 3,644,623$ 5.7% 100.0%
Expenditures and Transfers Out
Overall, the proposed FY 24/25 budget is $6.4 million higher than presented to Council in June 2023.
Major changes by department include:
Community Resources
Community Resources has approximately $700,000 in new budget requests for: funding for new or
expanded special events such as the Teen Festival, Family Nights, Cultural Celebrations, Boxing
showcase, 5K/10K Fun Run, Concerts, Festival of Lights, Golden Days, Community Festivals, trips, and
summer programs; AQMD expansion of rideshare program to residents; addition of four kiosks for
public use at Memorial Park, Senior Center, and the Northside Park Recreation Center; purchase of
inclusive/adaptive recreation equipment for open gym or activities for those with special needs; addition
of Senior funds for emergency assistance; and funding for replacement of and preventative care for
deteriorating equipment and facilities. $300,000 in new funds are requested for the Slauson Pool
remodel.
Information Technology
IT costs are expected to increase. Over $350,000 of the overall increase is related to necessary upgrades
to our cybersecurity infrastructure which includes firewall protection and network routing
enhancements.
Public Safety
The Police Department is facing significant staffing shortages (not unique to Azusa), with a deficit of
approximately 12 sworn officers and ongoing recruitment challenges. Concurrently, the Department
incurs substantial annual costs contracting external services for jail and security functions, with
expenditures amounting to nearly $1 million annually. The performance of these contracted services is
assessed as mediocre, signaling a critical need for improvement.
The Department has presented a strategic approach to address both the staffing shortages and the
underperforming contracted services through the introduction of city-employed Special Services
Officers (SSOs) and the expansion of Civilian Investigator roles. The proposed restructuring is aimed at
enhancing operational efficiency, improving service quality, and optimizing resource allocation within
FY 24/25 Budget and Revised Reserve Policy Adoption
June 17, 2024
Page 5
the Department. Although, the budget is expected to increase for these service enhancements, the actual
cost increase will be gradual due to expected personnel savings from vacant officer positions. New
budget requests include 12 full-time SSO and 6 part-time SSO positions for a fully burdened annual cost
of $1.3 million. Creation of the SSO division will have an ongoing net annual budget increase of
$320,000 once fully implemented as the jail and security contracts will be eliminated. The FY 2024/25
proposed budget is cost neutral and includes:
• Reduction of costs for only six (6) months of the jail contract ($361,245);
• Reduction of costs for only four (4) months of the security contract ($202,630);
• Addition of eight (8) months of salary costs for SSO positions ($943,955); and
• Salary savings of three vacant police officer positions ($437,085).
Public Works
The City’s obligation to fund a portion of the Great Park in the Rosedale community is $1.8 million and
included in the Parks division budget. Additionally, with the development of two new parks, Dog Park
and Great Park, the Department anticipates increased maintenance costs of $296,000 and requests two
Park Maintenance Worker full-time positions totaling a net cost of $120,140. The Department also
included an additional $80,000 for increased facilities maintenance costs mainly for HVAC system
upkeeps.
Citywide
Insurance premiums for worker’s compensation, general liability, and property increased over $460,000
mainly due to insurance pool losses and resulted in an increase to the City’s self-insured retention
(deductible) per general liability claim from $150,000 to $250,000 effective July 1, 2024. The impacts
of seven (7) labor contracts expiring in 2024, are also considered in the budget. Operational costs for the
new Azusa Resource Center, not fully covered by grants, of $375,000 are included.
Also included in the FY 2024/25 budget is $1.0 million in new CalPERS unfunded accrued liability debt
resulting from 6.1% overall investment losses in FY 2021-22, which the City has no control over. The
financial impact of the loss was not available at the time the Biennial Budget was adopted in June 2023.
Overall, General Fund proposed expenditures total $68.2 million, a decrease of $8.3 million from FY
2023/24 due to removal of one-time extraordinary capital project budgets totaling $13.0 million. The
budget for normal operations is expected to increase approximately $2.5 million from FY 23/24 to
24/25. Table 2 summarizes expenditures by department.
FY 24/25 Budget and Revised Reserve Policy Adoption
June 17, 2024
Page 6
Table 2 – General Fund Expenditures
DEPARTMENT
ACTUALS
FY 2022-23
YEAR END
ESTIMATE
FY 2023-24
REVISED
FY 2023-24
PROPOSED
FY 2024-25
BUDGET
$ VARIANCE
24 TO 25
BUDGET
% VARIANCE
24 TO 25
% OF BUDGET
FY 24-25
Administration
City Council 169,972$ 177,494$ 177,625$ 190,715$ 13,090$ 7.4% 0.3%
City Manager 617,285 792,612 954,907 1,033,265 78,358 8.2% 1.5%
Neighborhood Services 183,929 157,250 504,003 407,350 (96,653) -19.2% 0.6%
City Clerk 579,338 675,959 761,928 846,894 84,966 11.2% 1.2%
City Treasurer 136,844 146,442 149,135 165,830 16,695 11.2% 0.2%
City Attorney 295,490 315,000 315,000 315,000 - 0.0% 0.5%
Administrative Services
Accounting 1,473,441 1,792,890 1,719,946 1,835,460 115,514 6.7% 2.7%
Purchasing 312,504 395,994 444,378 432,815 (11,563) -2.6% 0.6%
Printing 7,505 8,750 8,750 9,000 250 2.9% 0.0%
Citywide (excludes POBs)5,051,216 6,051,429 5,892,694 6,343,628 450,934 7.7% 9.3%
HR-Personnel Relations 747,521 797,115 931,869 949,767 17,898 1.9% 1.4%
Library Services 1,365,574 1,627,174 1,888,500 2,098,697 210,197 11.1% 3.1%
Safety (excludes Fire Services)19,477,582 22,006,030 21,448,715 23,002,869 1,554,154 7.2% 33.7%
Economic Development 2,672,670 4,083,351 4,654,901 4,713,572 58,671 1.3% 6.9%
Community Resources 2,328,688 3,871,264 4,123,107 4,950,467 827,360 20.1% 7.3%
Public Works 3,691,271 4,108,150 4,228,518 6,439,125 2,210,607 52.3% 9.4%
Subtotal Expenditures 39,110,826$ 47,006,902$ 48,203,974$ 53,734,453$ 5,530,477$ 14.1% 78.7%
Transfers Out (ARPA funds)4,316,587 - - - - 0.0% 0.0%
Fire Safety Contract 5,959,693 6,854,670 6,854,669 7,179,410 324,741 4.7% 10.5%
Pension Obligation Bonds 4,750,942 4,749,972 4,749,972 4,748,436 (1,536) 0.0% 7.0%
Capital & Infrastructure Replacement (Outlays)928,350 1,785,110 740,781 1,277,043 536,262 72.4% 1.9%
Capital & Infrastructure Replacement (CIP)469,621 14,523,069 15,915,945 1,272,753 (14,643,192) -92.0% 1.9%
Total Expenditures 55,536,019$ 74,919,723$ 76,465,341$ 68,212,096$ (8,253,247)$ -10.8% 100.0%
General Fund Reserves Analysis and Policy
The City Council adopted an updated General Fund Reserve Policy with budget adoption on June 19,
2023. Staff recommends maintaining the same reserve levels for FY 2024/25 as shown in Table 3.
Table 3 – General Fund Internally Restricted Reserves and Funding Levels
Reserve Category
Purpose
FY 2023/24
Adopted
Levels
FY 2024/25
Recommended
Levels
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
35% of budget
or $21.1
million
40% of budget
or $27.3
million
Capital Assets &
Infrastructure Replacement
Reserve
To use for replacement of capital
assets and infrastructure such as
facilities, IT upgrades, and fleet
operations
$2.5 million $3.0 million
Insurance Reserve To fund unanticipated liability and
worker’s compensation claims up to
City’s $150K (GL) or $250K (WC)
SIRs per claim
$3.0 million $3.5 million
Retiree Benefits Reserve To mitigate impacts on the City’s
future budgets that may arise from
increased retiree benefit costs
(pension and medical)
$2.0 million $2.0 million
FY 24/25 Budget and Revised Reserve Policy Adoption
June 17, 2024
Page 7
A summary of forecasted budget results and estimated reserve balances are shown in Table 4. If Council
reaffirms the recommended reserve levels, ending 24/25 fiscal year balances are estimated to remain
above the total Reserves Target by $6.1 million.
Table 4 – General Fund Reserves Analysis
RESERVES LEVELS
ACTUALS
FY 22-23
PROJECTED
ACTUALS
FY 23-24
REVISED
BUDGET
F Y 23-24
ADOPTED
BUDGET
FY 24-25
PROPOSED
REVISED
BUDGET
FY 24-25
Total Revenues 63,309,958 66,024,275 63,457,550 64,274,971 67,102,175
Total Expenses 55,536,019 61,884,723 64,575,530 61,772,702 65,896,595
Normal Operating Surplus or (Deficit)7,773,939$ 4,139,552$ (1,117,980)$ 2,502,269$ 1,205,580$
Less: Extraordinary Capital Projects (13,035,000) (13,171,332) (2,315,500)$
Total Sources or (Uses) of Reserves 7,773,939$ (8,895,448)$ (14,289,312) 2,502,269$ (1,109,920)$
Beginning Reserves Balance 48,554,207 56,328,146 56,328,146 47,107,212 42,038,834
Ending Reserves Balance 56,328,146$ 47,432,698$ 42,038,834$ 49,609,481$ 40,928,914$
Less: Internally Restricted Reserves Target 24,813,400 28,603,914 28,603,914 33,209,081 34,858,638
Less: ARPA Funds Restricted for Homelessness Initiatives 1,954,843 1,954,843 - 1,954,843$ -$
Reserves In Excess/(Short) of Restricted Funds 29,559,903$ 16,873,941$ 13,434,920$ 14,445,557$ 6,070,276$
*ARPA Funds for Homelessness initiatives moved into its own fund (Fund 54). Cash not part of General Fund.
CITYWIDE CAPITAL OUTLAYS
Citywide capital outlay requests for 24/25 total $2.7 million, of which $1.2 million is proposed to be
funded by the General Fund. Since the biennial budget adoption in June 2023, new capital outlay
requests include:
• Cybersecurity systems and switches ($215,500)
• Community Resources passenger and cargo vans ($126,788)
• Six Light & Water vehicles ($686,345)
• Police Department website redesign ($10,923)
• Tailor made power vault storage array ($196,667)
Details of the proposed citywide capital outlay budget for Capital Outlays can be found in the online
budget document.
CITYWIDE CAPITAL IMPROVEMENT PROJECTS (CIP)
Staff proposes a 5-year Capital Improvement Plan totaling $94.2 million Citywide. Fiscal Year 2024/25
are $24.0 million Citywide, of which $1.3 million is to be funded by the General Fund. Of the $24.0
million in projects for the biennial budget years, special revenue funding sources for some projects still
need to be identified, and therefore are unfunded totaling $14.1 million. Since the biennial budget
adoption in June 2023, new CIP requests include:
• Slauson Pool Remodel ($300K)
• Great Park (City Contribution) ($1.8 million)
FY 24/25 Budget and Revised Reserve Policy Adoption
June 17, 2024
Page 8
CITYWIDE PROPOSED PERSONNEL CHANGES
Citywide proposed personnel changes for FY 24/25 are net full-time equivalent (FTE) position increases
of 16.33, including full-time and part-time positions, totaling a net budget increase of $741,355, of
which all 16.33 FTEs and $712,765 is the proposed General Fund impact. Since the biennial budget
adoption in June 2023, new personnel requests include:
• Two (2.0 FTE) full-time Park Maintenance Worker I
• Twelve (12.0 FTE) full-time Special Services Officers
• Six (3.0 FTE) part-time Special Services Officers
• One (0.5 FTE) part-time Accounting Specialist
• Salary range adjustment for Budget & Revenue Manager
• Reclassification of two (2.0 FTE) Senior Administrative Specialists to Management Analysts
Tables 5 provides an overview of all requests by department (previously adopted and new requests):
Table 5 – Personnel Requests Summary Fiscal Year 2024/25
Fund Department FTE Total Cost
FTE Cost
GENERAL FUND Administrative Services 1.50 131,615
Library 0.05 38,915
Public Safety 15.00 506,870
Public Works (0.22) 35,365
General Fund Total 16.33 712,765$
ROSEDALE CFD Administrative Services (Public Works)1.00 84,775
Rosedale CFD Total 1.00 84,775$
LIGHT AND WATER Consumer Services - 14,650
Electric - 13,940
Light & Water Total:- 28,590$
GRAND TOTAL ESTIMATED IMPACT:17.33 826,130$
(Salaries and Benefits)
A full copy of the City’s proposed budget by Department can be found on our website at:
https://www.azusaca.gov/189/Budgets.
OVERALL FISCAL PICTURE:
The Fiscal Year 2024/25 General Fund normal operation budget is balanced, with a project surplus
$1,205,580. However, programming additional one-time capital expenditures of $2.3 million will result
in spending exceeding revenues projected for the year by $1.1 million. The City has more than sufficient
cash reserves on hand to fund the budget requests with overall General Fund cash balances of $40.9
million by end of FY 2024/25. While the City’s revenue base remains stable, inflation over the past few
years impacts the City’s budget. Without the City Council’s proactive approach of making policy
decisions to ensure the City remains financially stable, the inflationary environment would been more
challenging on the City. As previously stated, Staff intends to return to the City Council in the near
FY 24/25 Budget and Revised Reserve Policy Adoption
June 17, 2024
Page 9
future for policy direction to further implement additional revenue enhancement strategies to ensure the
City maintains a balanced budget.
City-wide, the Fiscal Year 2024/25 Proposed Operating and Capital Improvement Budget from all
revenue sources is $229,144,795 (including Internal Services) with Transfers of $10,364,857 as follows:
Table 7 – City-wide Expenditures by Fund Type
FISCAL YEAR 2024/25 PROPOSED BUDGET
DEPARTMENT
PERSONNEL
BUDGET
OPERATIONS
BUDGET
CAPITAL OUTLAYS &
IMPROVEMENTS TOTAL BUDGET
Administration 1,640,755 1,338,299 1,277,043 4,256,097
Administrative Services 6,041,162 19,555,769 - 25,596,931
Community Resources 4,187,178 2,832,908 126,788 7,146,874
Economic & Community Development 2,965,920 2,259,082 - 5,225,002
Information Technology 1,449,930 1,570,033 453,640 3,473,603
Library 1,727,325 371,372 - 2,098,697
Light & Water 15,795,272 81,729,493 9,429,946 106,954,711
Public Safety 18,563,710 12,099,205 - 30,662,915
Public Works 6,652,482 5,890,675 2,300,000 14,843,157
Capital Improvement Projects - - 9,898,753 9,898,753
Pension Obligation Bonds - 4,748,436 - 4,748,436
Successor Agency - 3,874,761 - 3,874,761
Transfers - 10,364,857 - 10,364,857
TOTAL CITY AND UTILITY BUDGET 59,023,734 146,634,891 23,486,170 229,144,795
All Funds have sufficient revenues and/or reserves on hand to cover proposed appropriations.
Prepared by: Reviewed and Approved:
Talika M. Johnson Sergio Gonzalez
Director or Administrative Services City Manager
FY 24/25 Budget and Revised Reserve Policy Adoption
June 17, 2024
Page 10
Attachments:
1) Fiscal Year 2024/25 Budget Summaries
2)Resolution 2024-C34, A Resolution of the City Council of the City of Azusa adopting Year Two
(fiscal year ending June 30, 2025) of the biennial budget and approving appropriations for the
City of Azusa for the Fiscal Years commencing July 1, 2023 and ending June 30, 2025;
3)Resolution 2024-UB04, A Resolution of the Utility Board of the City of Azusa adopting Year
Two (fiscal year ending June 30, 2025) of the biennial budget and approving appropriations for
Utilities for the Fiscal Years commencing July 1, 2023 and ending June 30, 2025;
4)Resolution 2024-P01, A Resolution of the Azusa Public Financing Authority of the City of
Azusa adopting Year Two (fiscal year ending June 30, 2025) the biennial budget and approving
appropriations for the City of Azusa for the Fiscal Years commencing July 1, 2023 and ending
June 30, 2025;
5)Resolution 2024-R09, A Resolution of the Successor Agency for the Former Redevelopment
Agency of the City of Azusa adopting Year Two (fiscal year ending June 30, 2025) of the
biennial budget and approving appropriations for the City of Azusa for the Fiscal Years
commencing July 1, 2023 and ending June 30, 2025; and
6)Resolution No. 2024-C35, A Resolution of the City Council of the City of Azusa adopting a
revised General Fund Reserve Policy.
BUDGET SUMMARIES
FY 2023/24 & FY 2024/25 ADOPTED BUDGET
CITY OF AZUSA
Revenues Summary
Expenditures Summary
Interfund Transfers Schedule
Personnel Overview
Personnel Request Summary Capital
Outlay Summary
Capital Improvement Project Summary
Budget Summaries 1
Attachment 1
GENERAL FUND
REVENUES
Adopted General Fund Revenues ‐ By Source
Fiscal Year 2024/25
Property Tax
23.4%
Sales Tax
12.3%
Utility User Tax
4.6%
Transaction Use Tax
11.1%
Other Taxes
18.7%
License & Permit
5.1%
Fines & Penalties
2.0%
Money & Property Use
6.1%
Cost Reimbursements
0.0%
Charges for Services
11.6%
Miscellaneous
1.4%Transfers In
3.7%
General Fund Revenues
$67.1 M
Property Tax $15.7M
Sales Tax $8.2M
Utility User Tax $3.1M
Transaction Use Tax $7.5M
Other Taxes $12.6M
License &Permit $3.4M
Fines & Penalties $1.3M
Money & Property Use $4.1M
Cost Reimbursements $0.0M
Charges for Services $7.8M
Miscellaneous $0.9M
Transfers In $2.5M
SUMMARY OF ALL FUNDS REVENUES
Fund
KEY AND OBJECT
CODE OBJECT
ACTUAL
FY 2021‐22
ACTUALS
FY 2022‐23
YEAR END
ESTIMATE
FY 2023‐24
REVISED
FY 2023‐24
PROPOSED
FY 2024‐25
VARIANCE
24 to 25
10‐Property Tax
10900000004001 4001 ‐ Prop Tax Sec‐Current 5,994,424 6,311,802 6,292,032 6,801,422 6,968,890 167,468
10900000004002 4002 ‐ Prop Tax in‐lieu of VLF 6,719,439 7,146,376 7,021,814 7,595,168 7,794,162 198,994
10900000004005 4005 ‐ Prop Tax/Unsecured/Current (14) ‐ ‐ ‐ ‐ ‐
10900000004010 4010 ‐ Homeowner's Exemption 26,747 26,355 20,000 20,000 20,000 ‐
10900000004020 4020 ‐ Prop Tax/Prior Year (45,202) (45,899) (65,000) (65,000) (65,000) ‐
10900000004022 4022 ‐ Prop Tax/Supplemental Roll 225,269 149,987 80,000 80,000 80,000 ‐
10900000004040 4040 ‐ Prop Tax/Penalty & Interest 27,535 23,919 22,000 22,000 22,000 ‐
10900000004050 4050 ‐ Prop Tax/Redemption 115,544 109,927 100,000 100,000 100,000 ‐
10900000004090 4090 ‐ RDA Statutory Payment & Property
Tax
1,089,887 1,046,289 832,068 772,026 772,026 ‐
10900000004099 4099 ‐ Property Tax/Other 338 (4,849) ‐ ‐ ‐ ‐
10‐Property Tax Tota 10‐Property Tax Total 14,153,967 14,763,907 14,302,914 15,325,616 15,692,078 366,462
10‐Taxes/Non Property
10900000004101 4101 ‐ Taxes/General Sales & Use 6,087,911 5,958,254 8,316,659 8,154,339 8,237,631 83,292
10900000004103 4103 ‐ Utility User Tax 3,594,875 4,271,865 3,100,000 3,100,000 3,100,000 ‐
10203100004104 4104 ‐ Public Safety Aug Fund 407,391 419,649 420,719 425,847 425,847 ‐
10356300004105 4105 ‐ Taxes/Transient Occupancy 864,997 849,633 835,746 835,746 852,461 16,715
10900000004106 4106 ‐ In lieu UUT‐APU 100,496 103,728 80,000 80,000 80,000 ‐
10900000004108 4108 ‐ Transaction Use Tax 7,284,114 7,403,641 7,560,000 7,355,708 7,478,000 122,292
10356300004112 4112 ‐ Taxes/Hazardous Waste 1,041,937 1,451,915 1,352,214 1,496,990 1,594,320 97,330
10900000004116 4116 ‐ Taxes/Admission/APU Tix 208 1,345 2,580 1,500 1,500 ‐
10356300004120 4120 ‐ Taxes/Land Excavation 695,233 738,314 716,000 878,195 700,000 (178,195)
10900000004125 4125 ‐ Taxes/Transfer 234,646 263,055 220,000 150,000 150,000 ‐
10203100004143 4143 ‐ Franchise/Towing 50,014 50,429 58,552 48,000 48,000 ‐
10900000004145 4145 ‐ Franchise/Cable TV 391,328 243,273 296,000 300,000 300,000 ‐
10900000004146 4146 ‐ Franchise/Electric 48,233 62,736 62,736 62,736 62,736 ‐
10900000004147 4147 ‐ Franchise/Gas 102,757 128,597 128,597 160,779 110,000 (50,779)
10900000004150 4150 ‐ Franchise/L&W Utility 2% 1,348,107 1,506,290 1,511,709 1,420,783 1,456,580 35,797
10900000004155 4155 ‐ Franchise/L&W Utility In‐Lieu 8% 2,672,032 3,902,516 4,064,668 3,853,376 3,974,166 120,790
10356300004159 4159 ‐ Franchise/Landfill 2,186,679 1,741,099 1,700,000 1,700,000 1,700,000 ‐
10356300004160 4160 ‐ Franchise/Landfill/Expansion 567,907 382,542 380,000 380,000 380,000 ‐
10356300004161 4161 ‐ Host Fee ‐ Materials Recovery
Facility
730,560 766,157 731,800 609,800 487,800 (122,000)
10900000004195 4195 ‐ APU TEFRA 227,791 232,347 232,346 236,993 241,733 4,740
10900000004196 4196 ‐ In‐lieu sales tax TRIAD Fitness 5,000 40,000 ‐ ‐ ‐ ‐
11‐Taxes/Non Proper 10‐Taxes/Non Property Total 30,822,822 32,842,261 31,770,326 31,250,792 31,380,774 129,982
10‐License & Permit
10356300004110 4110 ‐ Taxes/Business License 2,298,677 2,371,960 2,300,000 2,100,000 2,300,000 200,000
10356300014110 4110 ‐ Taxes/Business License 3,423 6,531 6,531 3,000 3,000 ‐
10356200004201 4201 ‐ Permits/Building 535,439 376,147 530,000 425,000 425,000 ‐
10356200004205 4205 ‐ Permits/Plumbing 45,013 31,752 30,000 30,000 30,000 ‐
10356200004210 4210 ‐ Permits/Electrical 63,655 34,912 46,000 35,000 35,000 ‐
10356200004216 4216 ‐ Permits/Mechanical 52,393 21,235 26,500 25,000 25,000 ‐
10356200004223 4223 ‐ Permits/Bldg/Occupancy 4,275 5,059 4,500 4,000 4,000 ‐
10356200004224 4224 ‐ Permits/Bldg/Other 6,064 1,254 1,500 1,500 1,500 ‐
10556510004237 4237 ‐ Permits/Public Works 167,465 168,347 320,000 160,000 170,000 10,000
10203330004240 4240 ‐ Licenses/Animal ‐ 912 912 ‐ ‐ ‐
10356110004245 4245 ‐ Permits/Conditional Use 3,528 ‐ ‐ ‐ ‐ ‐
10203100004249 4249 ‐ Permits/Other ‐ ‐ 3,665 ‐ ‐ ‐
10356430004302 4302 ‐ Admin Fines 41,267 54,314 40,000 30,000 30,000 ‐
10356430004306 4306 ‐ Code Enforcement Discovery‐In
House
‐ ‐ 4,869 ‐ ‐ ‐
10356430004320 4320 ‐ Abandoned & Vacant Prop
Registratration
6,500 3,500 5,000 500 500 ‐
SUMMARY OF ALL FUNDS REVENUES
Fund
KEY AND OBJECT
CODE OBJECT
ACTUAL
FY 2021‐22
ACTUALS
FY 2022‐23
YEAR END
ESTIMATE
FY 2023‐24
REVISED
FY 2023‐24
PROPOSED
FY 2024‐25
VARIANCE
24 to 25
10356430004760 4760 ‐ Foreclosed/Abandoned Property 6,000 6,750 5,898 1,500 ‐ (1,500)
10356300014739 4739 ‐ License Administrative Fee 829 1,920 2,738 1,500 1,500 ‐
10356110004739 4739 ‐ License Administrative Fee ‐ 30 ‐ ‐ ‐
10356110014764 4764 ‐ Tech Enhancement Fee 82,607 104,437 130,000 70,000 100,000 30,000
10356200024764 4764 ‐ Tech Enhancement Fee 154,321 183,685 221,000 120,000 180,000 60,000
10556510024764 4764 ‐ Tech Enhancement Fee 10,533 15,630 26,000 10,000 15,000 5,000
10356110004765 4765 ‐ General Plan Fee 26,465 41,523 35,000 20,000 20,000 ‐
10356200004765 4765 ‐ General Plan Fee 30,812 9,923 27,000 10,000 10,000 ‐
10556510004765 4765 ‐ General Plan Fee 1,667 7,937 ‐ ‐ ‐ ‐
10356200004768 4768 ‐ Event Permit 116 ‐ ‐ ‐ ‐ ‐
10900000004769 4769 ‐ Vehicle License Fee‐State of CA 57,285 ‐ 57,285 57,285 57,285 ‐
10356300005036 5036 ‐ Temporary Vendor Payment 195 795 165 ‐ ‐ ‐
10900000005238 5238 ‐ Fireworks Permit ‐ 4,950 4,950 ‐ 4,950 4,950
12‐License & Permit T10‐License & Permit Total 3,598,530 3,453,503 3,829,513 3,104,285 3,412,735 308,450
10‐Fines & Penalties
10203100005105 5105 ‐ Parking Enforcement 675,917 599,555 525,000 525,000 525,000 ‐
10356300014315 4315 ‐ Penalties 2,265 4,734 4,734 500 500 ‐
10203100004301 4301 ‐ Fines/Motor Vehicle (1,004) (828) ‐ ‐ ‐ ‐
10203100004303 4303 ‐ Evidence Forfeiture 10,656 8,127 8,500 10,000 10,000 ‐
10203100004305 4305 ‐ Fines/Court/Other 32,983 49,475 33,000 30,000 30,000 ‐
10203100004318 4318 ‐ Alarm Registration 41,263 19,923 22,500 20,000 20,000 ‐
10305110004310 4310 ‐ Fees/Library 1,767 16 16 ‐ ‐ ‐
10356300004315 4315 ‐ Penalties 64,537 48,355 45,000 35,000 35,000 ‐
10458200004850 4850 ‐ Charges/NSF Checks 59 (18,181) 293 ‐ ‐ ‐
10900000004315 4315 ‐ Penalties 772,761 807,465 650,000 600,000 700,000 100,000
13‐Fines & Penalties T10‐Fines & Penalties Total 1,601,205 1,518,639 1,289,043 1,220,500 1,320,500 100,000
10‐Money & Property Use
10255500004401 4401 ‐ Rent/Woman's Club 350 ‐ ‐ ‐ ‐ ‐
10254100004401 4401 ‐ Rent/Woman's Club 15,578 14,330 13,420 20,000 20,000 ‐
10254100004405 4405 ‐ Rents/Recreation Facility 55,034 49,437 57,500 53,680 54,760 1,080
10254101004405 4405 ‐ Rents/Recreation Facility 30,550 37,013 48,000 42,300 42,300 ‐
10900000004406 4406 ‐ Water Rights 1,915,896 1,810,308 1,813,260 1,813,260 1,881,685 68,425
10356450004412 4412 ‐ Rent/Building ‐ ‐ ‐ 208,761 143,769 (64,992)
10900000004412 4412 ‐ Rent/Building 12,000 (1,600) ‐ ‐ ‐ ‐
10255430004412 4412 ‐ Rent/Building ‐ 25,375 28,800 28,800 28,800 ‐
10305110004435 4435 ‐ Interest Income ‐ ‐ 7,750 1,000 1,000 ‐
06000000004435 4435 ‐ Interest Income 2,975 9,005 2,000 2,000 2,000 ‐
07000000004435 4435 ‐ Interest Income 3,442 10,418 3,000 3,000 3,000 ‐
10458200004435 4435 ‐ Interest Income 283,455 1,194,368 1,831,475 800,000 1,800,000 1,000,000
10900000004846 4846 ‐ Lease Revenue 110,193 110,178 ‐ ‐ ‐ ‐
10900000004847 4847 ‐ Interest Revenue 48,659 45,131 ‐ ‐ ‐ ‐
10900000004848 4848 ‐ Lease/Cell Tower Site 132,583 178,252 130,000 134,000 134,000 ‐
14‐Money & Property10‐Money & Property Use Total 2,610,715 3,482,214 3,935,205 3,106,801 4,111,314 1,004,513
SUMMARY OF ALL FUNDS REVENUES
Fund
KEY AND OBJECT
CODE OBJECT
ACTUAL
FY 2021‐22
ACTUALS
FY 2022‐23
YEAR END
ESTIMATE
FY 2023‐24
REVISED
FY 2023‐24
PROPOSED
FY 2024‐25
VARIANCE
24 to 25
10‐Cost Reimbursements
10556640004601 4601 ‐ Reimbursements/Damage 465 ‐ ‐ ‐ ‐ ‐
10900000004601 4601 ‐ Reimbursements/Damage ‐ 33,331 33,332 ‐ ‐ ‐
10554200004699 4699 ‐ Reimbursements/Other ‐ ‐ 398 ‐ ‐
10556510004699 4699 ‐ Reimbursements/Other ‐ 500 ‐ ‐
10356200004699 4699 ‐ Reimbursements/Other ‐ 1,857 1,857 ‐ ‐ ‐
10556660004699 4699 ‐ Reimbursements/Other ‐ 1,164 ‐ ‐ ‐ ‐
10356430004602 4602 ‐ Reimb/Court Costs 52,427 ‐ ‐ ‐ ‐ ‐
10356430004699 4699 ‐ Reimbursements/Other ‐ 7,174 7,174 ‐ ‐ ‐
10305110004615 4615 ‐ Reimb/Lost & Paid Matls 2,070 2,326 2,750 1,500 1,500 ‐
10203100004620 4620 ‐ Reimb/State of California 238 ‐ ‐ ‐ ‐ ‐
10356200004620 4620 ‐ Reimb/State of California 2,024 ‐ ‐ ‐ ‐ ‐
10900000004620 4620 ‐ Reimb/State of California 74,669 40,930 2,570 ‐ ‐ ‐
10203100004625 4625 ‐ Reimb/Police 19,542 18,504 18,504 18,000 18,000 ‐
10203100004680 4680‐ Reimb/Prop 69 ‐ 180 194 ‐ ‐ ‐
10000000004699 4699 ‐ Reimbursements/Other 324,034 349,461 219,007 ‐ ‐ ‐
10152100004699 4699 ‐ Reimbursements/Other 943 1,313 1,313 700 700 ‐
10203100004699 4699 ‐ Reimbursements/Other 477 418 800 500 500 ‐
10209410004699 4699 ‐ Reimbursements/Other 120,818 ‐ ‐ ‐ ‐ ‐
10900000004699 4699 ‐ Reimbursements/Other 3,962 ‐ ‐ ‐ ‐ ‐
10305110004699 4699 ‐ Reimbursements/Other 2,826 ‐ ‐ ‐ ‐ ‐
16‐Cost Reimburseme10‐Cost Reimbursements Total 604,495 457,157 287,899 20,700 20,700 ‐
10‐Charges for Services
10152100004311 4311 ‐ Fees‐Subpoena 1,680 15 500 ‐ ‐ ‐
10203100004702 4702 ‐ Fees/Police User 5,897 7,641 32,200 6,000 6,000 ‐
10203100004703 4703 ‐ Fees/Oper Fees 16,996 60,041 23,500 5,000 15,000 10,000
10356200014703 4703 ‐ Fees/Oper Fees 15,462 13,958 13,500 10,000 10,000 ‐
10356200004704 4704 ‐ Fees/Plan Checking 141,601 241,648 190,000 150,000 150,000 ‐
10356110004707 4707 ‐ Fees/Variances ‐ ‐ 5,302 ‐ ‐ ‐
10556510004708 4708 ‐ Fees/Engineering Inspection ‐ 700 800 700 700 ‐
10356110004709 4709 ‐ Fees/Environmental 13,979 17,766 16,000 10,000 10,000 ‐
10356110004711 4711 ‐ Fees/Tentative Maps 10,680 30,049 44,000 12,000 12,000 ‐
10356430004717 4717 ‐ Fees/Real Property Records 88,373 67,903 65,000 65,000 65,000 ‐
10356430004719 4719 ‐ Fees/Rental Housing Inspection 80,430 80,808 78,000 65,000 65,000 ‐
10255500004721 4721 ‐ Fees/Cleaning 300 200 200 ‐ ‐ ‐
10255430004721 4721 ‐ Fees/Cleaning 100 ‐ ‐ ‐ ‐ ‐
10254100004724 4724 ‐ Fees/Rec Class/General 5,264 16,616 14,650 14,950 15,240 290
10254101004724 4724 ‐ Fees/Rec Class/General 1,410 3,780 2,800 1,000 1,000 ‐
10356110004725 4725 ‐ Design Review 241,839 340,007 285,000 220,000 250,000 30,000
10254101004726 4726 ‐ Fees/Rec Class/Swimming 34,361 17,448 33,000 14,850 15,150 300
10254100004728 4728 ‐ Fees/Adult Sports 21,200 22,224 24,520 25,010 25,510 500
10254100004730 4730 ‐ Fees/Youth Sports 21,728 40,236 32,070 32,710 33,370 660
10255430004731 4731 ‐ Fees/Excursions ‐ 390 9,376 200 200 ‐
10356110004734 4734 ‐ Fees/Advertising 1,090 3,840 5,100 200 200 ‐
10152100004735 4735 ‐ Fees/Reprographics 9 9 9 ‐ ‐ ‐
10356200004737 4737 ‐ Building Permit Issuance Fee 96,135 94,092 95,000 85,000 85,000 ‐
10356300004739 4739 ‐ License Administrative Fee 297,930 253,733 235,000 235,000 250,000 15,000
10152100004745 4745 ‐ Fees/Notary Certification 45 ‐ ‐ ‐ ‐ ‐
10305110004745 4745 ‐ Fees/Notary Certification 435 195 195 100 100 ‐
10305110004746 4746 ‐ Fees/U.S. Passports 49,756 49,171 41,000 30,000 30,000 ‐
10900000004753 4753 ‐ Credit Card Fees 33,828 39,490 33,000 25,000 25,000 ‐
10203100004756 4756 ‐ Fees/Towing Impound Release 29,280 37,575 38,000 35,000 35,000 ‐
10356300004759 4759 ‐ Fees/Lien Release 4,320 6,121 915 ‐ ‐ ‐
10900000004759 4759 ‐ Fees/Lien Release ‐ 51,724 ‐ ‐ ‐ ‐
10900000004795 4795 ‐ Administration/Interfund 2,192,206 3,046,959 5,607,109 5,203,900 6,323,922 1,120,022
10554200004796 4796 ‐ Landscaping/Lighting‐Comm Maint
Fee
144,116 145,385 140,000 130,000 140,000 10,000
10356200004798 4798 ‐ Consultant Plan Check ‐ Rev Share 93,236 320,093 255,000 165,000 200,000 35,000
17‐Charges for Service10‐Charges for Services Total 3,643,686 5,009,638 7,320,746 6,541,620 7,763,392 1,221,772
SUMMARY OF ALL FUNDS REVENUES
Fund
KEY AND OBJECT
CODE OBJECT
ACTUAL
FY 2021‐22
ACTUALS
FY 2022‐23
YEAR END
ESTIMATE
FY 2023‐24
REVISED
FY 2023‐24
PROPOSED
FY 2024‐25
VARIANCE
24 to 25
10‐Miscellaneous Revenue
10900000004157 4157 ‐ Supplemental Trash Fee ‐ 500,000 517,500 500,000 535,613 35,613
10254100004415 4415 ‐ Vending Machine Collection 93 537 800 700 700 ‐
10305110004415 4415 ‐ Vending Machine Collection 363 550 600 400 400 ‐
10900000004436 4436 ‐ Gain/Loss On Investments (4,797,183) (1,516,335) ‐ ‐ ‐ ‐
10458200004436 4436 ‐ Gain/Loss/Investment Sales 737 (58,154) (69,448) ‐ ‐ ‐
10900000004535 4535 ‐ Government Allocation 77,519 ‐ ‐ ‐ ‐ ‐
10309000014620 4620 ‐ Reimbursement‐State of California 22,332 ‐ ‐ ‐ ‐ ‐
10255430004793 4793 ‐ Fund Raising ‐ 1,125 1,094 ‐ ‐ ‐
10900000004805 4805 ‐ Sale/Scrap Metal 651 836 ‐ ‐ ‐ ‐
10900000004810 4810 ‐ Sale/Real & Personal Property 326,244 ‐ ‐ ‐ ‐ ‐
10900000004830 4830 ‐ Interest Income from Notes 63,219 ‐ ‐ ‐ ‐ ‐
10900000004861 4861 ‐ Bank Recon ‐ Clearing 921 (128) 756 ‐ ‐ ‐
10305110004875 4875 ‐ Donations 17 10 86 ‐ ‐ ‐
10255430004875 4875 ‐ Donations ‐ 300 300 ‐ ‐ ‐
10000000004891 4891 ‐ Gain/Loss/Retired Assets ‐ 24,362 17,849 ‐ ‐ ‐
10900000004891 4891 ‐ Gain/Loss/Retired Assets 268 ‐ ‐ ‐ ‐ ‐
10900000004898 4898 ‐ Administrative Fee 321,572 213,358 217,000 125,000 231,520 106,520
10554200004899 4899 ‐ Miscellaneous Other 54,493 85,608 ‐ 85,000 60,000 (25,000)
10900000004899 4899 ‐ Miscellaneous Other 107,562 163,618 130,000 45,000 100,000 55,000
30‐Miscellaneous Rev10‐Miscellaneous Revenue Total (3,821,191) (578,612) 816,547 756,100 928,233 172,133
10‐Transfers from Other Funds
10900000005940 5940 ‐ Transfers from Other Funds 5,409,695 2,020,304 2,131,136 2,131,136 2,472,448 341,312
10203100005940 5940 ‐ Transfers from Other Funds 7,345,426 340,947 340,947 ‐ ‐ ‐
40‐Transfers from Oth10‐Transfers from Other Funds Total 12,755,121 2,361,251 2,472,083 2,131,136 2,472,448 341,312
TOTAL ‐ General Fund 65,969,351$ 63,309,958$ 66,024,275$ 63,457,550$ 67,102,175$ 3,644,625$
ALL FUNDS
REVENUES
Adopted All Funds Revenues - By Souce
Fiscal Year 2023/24
General
34.4%
Internal Services
9.0%
Special Revenue
10.3%
Debt Service
2.9%
Enterprise
41.3%
Successor Agency
2.1%
CitywideRevenues
$194.5M
General $67.1M
Internal Services $17.5M
Special Revenue $20.2M
Debt Service $4.9M
Enterprise $80.5M
Successor Agency $4.2M
Capital Project Fund $0.00M
SUMMARY OF ALL FUNDS REVENUES
Fund
KEY AND OBJECT
CODE OBJECT
ACTUAL
FY 2021‐22
ACTUALS
FY 2022‐23
YEAR END
ESTIMATE
FY 2023‐24
REVISED
FY 2023‐24
PROPOSED
FY 2024‐25
VARIANCE
24 to 25
03‐Measure R‐LA County
03550000004101 4101 ‐ Taxes/General Sales & Use 780,008 810,603 752,600 893,654 865,840 (27,814)
03000000004435 4435 ‐ Interest Income 872 23,285 350 ‐ ‐ ‐
03550000004435 4435 ‐ Interest Income 1,147 18,750 19,500 10,000 10,000 ‐
03800016514699 4699 ‐ Reimbursements/Other ‐ 912 ‐ ‐ ‐ ‐
03‐Measure R‐LA Cou 03‐Measure R‐LA County Total 782,027 853,550 772,450 903,654 875,840 (27,814)
04‐Measure M‐LA County
04556510004101 4101 ‐ Taxes/General Sales & Use 882,669 916,966 852,947 1,012,808 981,285 (31,523)
04556510004435 4435 ‐ Interest Income 18,444 74,069 16,000 15,000 15,000 ‐
04‐Measure M‐LA Cou04‐Measure M‐LA County Total 901,113 991,035 868,947 1,027,808 996,285 (31,523)
05‐SB1 Road Maintenance and Rehab Program
05556610004507 4507 ‐ SB1‐Road Repair&Accountability 1,003,361 1,126,164 1,224,037 1,208,120 1,306,917 98,797
05556610004435 4435 ‐ Interest Income 11,565 47,634 11,000 11,000 11,000 ‐
05‐SB1 Total 05‐SB1 Total 1,014,927 1,173,798 1,235,037 1,219,120 1,317,917 98,797
09‐Transportation Development Act‐Article 3
09000000014435 4435 ‐ Interest Income 23 ‐ 20 ‐ ‐ ‐
09000000014550 4550 ‐ TDA Bicycle and Pedestrian Funds 66,341 ‐ 46,888 58,156 58,156 ‐
09‐Tran Dev Act‐Artic 09‐Trans Dev Act‐Article 3 Total 66,364 ‐ 46,908 58,156 58,156 ‐
12‐Gas Tax
12556610004435 4435 ‐ Interest Income 12 ‐ 10 ‐ ‐ ‐
12556610004509 4509 ‐ Hwy User Tax/State/2103 392,389 411,263 471,846 444,236 476,048 31,812
12556610004510 4510 ‐ Hwy User Tax/State/2106 162,057 169,693 180,241 177,633 183,580 5,947
12556610004511 4511 ‐ Hwy User Tax/State/2107 329,470 391,467 423,692 419,569 434,382 14,813
12556610004512 4512 ‐ Hwy User Tax/State/2107.5 6,000 7,500 7,500 7,500 7,500 ‐
12556610004513 4513 ‐ Hwy User Tax/State/2105 275,505 287,245 312,895 307,175 318,522 11,347
12556610004620 4620 ‐ Reimb/State of California 9,581 ‐ ‐ ‐ ‐ ‐
12556610004699 4699 ‐ Reimbursements/Other ‐ 29,968 ‐ ‐ ‐ ‐
12556610004805 4805 ‐ Sales Scrap Metal ‐ 975 ‐ ‐ ‐
12556610005940 5940 ‐ Transfers from Other Funds 258,105 60,000 ‐ ‐ ‐ ‐
12‐Gas Tax Total 12‐Gas Tax Total 1,433,120 1,357,136 1,397,159 1,356,113 1,420,032 63,919
13‐Utility Mitigation Fund
13000000005940 5940 ‐ Transfers from Other Funds 1,118,035 553,560 713,000 322,000 713,000 391,000
13 Utility Mitigation T13 Utility Mitigation Fund Total 1,118,035 553,560 713,000 322,000 713,000 391,000
14‐Highway 39 Mitigation
14000000004435 4435 ‐ Interest Income 10,389 31,442 7,800 7,800 7,800 ‐
14 Highway 39 Mitiga14 Highway 39 Mitigation Total 10,389 31,442 7,800 7,800 7,800 ‐
15‐Prop A
15255211304101 4101 ‐ Taxes/General Sales & Use 1,254,014 1,303,379 1,153,422 1,436,499 1,436,499 ‐
15255211304435 4435 ‐ Interest Income 18,764 67,427 16,000 16,000 16,000 ‐
15255211304587 4587 ‐ County Dial‐A‐Ride Svc Fee 101,735 ‐ 140,000 142,000 144,000 2,000
15255211304699 4699 ‐ Reimbursements/Other 59,592 99,993 66,383 40,000 45,000 5,000
15255211304732 4732 ‐ Fees/Rider Fares 3,914 4,386 3,753 4,250 4,250 ‐
15255211304734 4734 ‐ Fees/Advertising 8,387 6,391 5,171 5,000 5,000 ‐
15255211304890 4890 ‐ Prior Year Rev/Recvd Curr Yr ‐ 87,884 ‐ ‐ ‐ ‐
15 Prop A Total 15 Prop A Total 1,446,406 1,569,459 1,384,729 1,643,749 1,650,749 7,000
16‐Transportation Fund
16000000004435 4435 ‐ Interest Income ‐ 4,157 ‐ ‐ ‐ ‐
16800006614599 4599 - Grants/Other ‐ 1,179,242 ‐ ‐ ‐ ‐
16 Transportation fun16 Transportation fund Total ‐ 1,183,399 ‐ ‐ ‐ ‐
17‐Prop C
17255211204101 4101 ‐ Taxes/General Sales & Use 1,040,179 1,081,116 1,093,404 1,191,538 1,191,538 ‐
17255211204435 4435 ‐ Interest Income 14,484 59,236 15,000 15,000 15,000 ‐
17255211204732 4732 ‐ Fees/Rider Fares 1,489 1,433 1,400 2,420 2,420 ‐
17255213014846 4846 - Lease Revenue 78,569 78,569 78,560 78,569 78,569 ‐
17 Prop C Total 17 Prop C Total 1,134,722 1,265,308 1,188,364 1,287,527 1,287,527 ‐
SUMMARY OF ALL FUNDS REVENUES
Fund
KEY AND OBJECT
CODE OBJECT
ACTUAL
FY 2021‐22
ACTUALS
FY 2022‐23
YEAR END
ESTIMATE
FY 2023‐24
REVISED
FY 2023‐24
PROPOSED
FY 2024‐25
VARIANCE
24 to 25
18‐CDBG
18359100004579 4579 ‐ Federal Govt Allocations 464,271 370,194 658,610 658,610 511,430 (147,180)
18359100004580 4580 ‐ L.A. County Grants 470 ‐ ‐ ‐ ‐ ‐
18 CDBG Total 18 CDBG Total 464,741 370,194 658,610 658,610 511,430 (147,180)
19‐Park‐in‐Lieu/Quimby
19254200004225 4225 ‐ Quimby Act Collections 41,550 6,900 7,500 7,500 7,500 ‐
19254200004435 4435 ‐ Interest Income 1,135 3,865 1,000 1,000 1,000 ‐
19 Park‐in‐Lieu/Quim 19 Park‐in‐Lieu/Quimby Total 42,685 10,765 8,500 8,500 8,500 ‐
20‐Measure W‐LA County‐Safe Clean Water Program
20000000004100 4100 ‐ Parcel Tax 623,839 609,375 609,169 606,108 606,108 ‐
20 Measure W‐LA Cou20 Measure W‐LA County Total 624,189 609,375 609,169 606,108 606,108 ‐
21‐Senior Nutrition
21255410014565 4565 ‐ Area Agency on Aging Grant 139,745 38,646 38,646 ‐ ‐ ‐
21255410024565 4565 ‐ Area Agency on Aging Grant 27,318 12,856 12,856 ‐ ‐ ‐
21255410034565 4565 ‐ Area Agency on Aging Grant 544 80 80 ‐ ‐ ‐
21255410014570 4570 ‐ USDA Grant (Sr Nutrition) 89,780 3,806 3,806 ‐ ‐ ‐
21255410024570 4570 ‐ USDA Grant (Sr Nutrition) 26,927 1,015 1,015 ‐ ‐ ‐
21255410004875 4875 ‐ Donations 3,042 190 300 ‐ ‐ ‐
21255410024875 4875 ‐ Donations (1,231) ‐ ‐ ‐ ‐ ‐
21255410005940 5940 ‐ Transfers from Other Funds 105,435 409,064 ‐ ‐ ‐ ‐
21255410015948 5948 ‐ Transfer In‐Matching Funds 4,693 ‐ ‐ ‐ ‐ ‐
21255410025948 5948 ‐ Transfer In‐Matching Funds (53,927) ‐ ‐ ‐ ‐ ‐
21255410035948 5948 ‐ Transfer In‐Matching Funds 10,136 ‐ ‐ ‐ ‐ ‐
21 Senior Nutrition To21 Senior Nutrition Total 352,463 465,656 56,703 ‐ ‐ ‐
SUMMARY OF ALL FUNDS REVENUES
Fund
KEY AND OBJECT
CODE OBJECT
ACTUAL
FY 2021‐22
ACTUALS
FY 2022‐23
YEAR END
ESTIMATE
FY 2023‐24
REVISED
FY 2023‐24
PROPOSED
FY 2024‐25
VARIANCE
24 to 25
23‐Climate Change Program
23407705504435 4435 ‐ Interest Income 1,849 4,962 1,200 1,200 1,200 ‐
23407705554450 4450 ‐ Program Income 1,514,051 1,387,988 1,600,000 990,000 990,000 ‐
23 Climate Change Program Total 1,515,900 1,392,950 1,601,200 991,200 991,200 ‐
24‐Public Benefit Program
24000000004435 4435 ‐ Interest Income 5,841 14,967 5,500 5,200 5,200 ‐
24407390804727 4727 ‐ AB1890 Pub Ben Progs 967,763 1,215,451 1,150,000 1,265,000 1,386,500 121,500
24 Public Benefit Program Total 973,604 1,230,418 1,155,500 1,270,200 1,391,700 121,500
26‐Supplemental Law Enforcement
26203100004435 4435 ‐ Interest Income 4,321 5,265 1,300 1,300 1,300 ‐
26203100004540 4540 ‐ CA State Grants 385,493 263,226 420,719 425,847 425,847 ‐
26 Supplemental Law Enforcement Total 389,813 268,491 422,019 427,147 427,147 ‐
27‐AQMD
27255230004435 4435 ‐ Interest Income ‐ 7,514 ‐ ‐ 1,800 1,800
27255230004595 4595 ‐ AQMD Fees (AB2766)‐ 65,344 66,553 63,800 66,550 2,750
27255232504754 4754 ‐ Metrolink Pass Sales ‐ 1,564 1,144 ‐ 3,000 3,000
27555230004435 4435 ‐ Interest Income 2,133 ‐ 1,800 1,800 ‐ (1,800)
27555230004595 4595 ‐ AQMD Fees (AB2766) 47,475 16,577 ‐ ‐ ‐ ‐
27555232504733 4733 ‐ Bus Pass Sales 274 ‐ ‐ ‐ ‐
27555232504754 4754 ‐ Metrolink Pass Sales 1,751 ‐ 1,716 3,000 (3,000)
27 AQMD Total 27 AQMD Total 51,633 90,999 71,213 68,600 71,350 2,750
28‐Grants and Seizures
28101100034540 4540 ‐ CA State Grants (Homeless
Resource Ctr)
‐ ‐ ‐ 216,000 ‐ (216,000)
28106150004540 4540 ‐ CA State Grants (Homeless
Resource Ctr)
‐ ‐ ‐ 3,000,000 ‐ (3,000,000)
28101300014144 4144 ‐ Franchise/1% Cable (PEG‐Public 9,708 8,817 65,000 65,000 65,000 ‐
28101300014435 4435 ‐ Interest Income (PEG‐Public Access) 1,007 2,960 1,000 1,000 1,000 ‐
28203100414435 4435 ‐ Interest Income (Asset Seiz/Fed
Justice)
1,359 2,604 1,000 1,000 1,000 ‐
28203100414560 4560 ‐ Federal Grants (Asset Seiz/Fed
Justice)
283,304 168,861 2,615 ‐ ‐ ‐
28203100474435 4435 ‐ Interest Income (Asset
Seiz/Treasury)
387 1,011 300 300 300 ‐
28203100504625 4625 ‐ Reimb/Police (911 Equip/Servcs) 182 622 4,399 ‐ ‐ ‐
28203100474560 4560 ‐ Federal Grants (Asset Seizure‐
Treasury)
‐ ‐ 16,833 ‐ ‐ ‐
28203100934540 4540 ‐ CA State Grants (BSCC‐AZPD) 80,824 7,372 ‐ ‐ ‐ ‐
28203100954560 4560 ‐ Federal Grants 11,594 ‐ ‐ ‐ ‐ ‐
28203100964560 4560 ‐ Federal Grants (OTS‐Step Grant‐
FY2020‐21)
46,966 ‐ ‐ ‐ ‐ ‐
28203100974560 4560 ‐ Federal Grants (JAG)‐ 10,633 11,000 ‐ ‐ ‐
28203100984560 4540 ‐ CA State Grants (STEP Grant 21‐22) 13,184 70,737 ‐ ‐ ‐ ‐
28203100994560 4560 ‐ Federal Grants (Covid Emerg Supp
Fund)
‐ 37,087 37,087 ‐ ‐ ‐
28203101004560 4560 ‐ Federal Grants (STEP FY22‐23)‐ 63,656 40,744 ‐ ‐ ‐
28203101014560 4560 ‐ Federal Grants (JAG 2022)‐ ‐ 12,540 ‐ ‐
28203101024560 4560 ‐ Federal Grants (Cal OES Gt‐Comm
Equipments)
‐ ‐ 57,835 ‐ ‐
28203101044540 4540 ‐ CA State Grants ‐ 19,178 ‐ ‐ ‐ ‐
28203101054560 4560 ‐ Federal Grants (OTS GT 2023‐24
PT24009)
‐ ‐ ‐ 95,000 ‐ (95,000)
28203101074560 4560 ‐ Federal Grants (Safe Neighborhood
Mini Gt)
‐ ‐ ‐ 50,000 ‐ (50,000)
28203101084560 4560 ‐ Federal Grants (Cal OES Hazard
Mitigation)
‐ ‐ ‐ 119,970 ‐ (119,970)
SUMMARY OF ALL FUNDS REVENUES
Fund
KEY AND OBJECT
CODE OBJECT
ACTUAL
FY 2021‐22
ACTUALS
FY 2022‐23
YEAR END
ESTIMATE
FY 2023‐24
REVISED
FY 2023‐24
PROPOSED
FY 2024‐25
VARIANCE
24 to 25
28203201344560 4560 ‐ Federal Grants (2021 SHSGP‐State
Homeland Sec)
‐ ‐ ‐ 63,500 ‐ (63,500)
28203201354560 4560 ‐ Federal Grants (2022 Homeland
Security Grant)
‐ ‐ ‐ 45,577 ‐ (45,577)
28203200334540 4540 ‐ CA State Grants ('19 Homeland
Security)
51,677 ‐ ‐ ‐ ‐ ‐
28254101024699 4699 ‐ Reimbursements/Other ‐ 45,335 ‐ ‐ ‐ ‐
28254101514599 4599 ‐ Grants/Other (Cany. City Found.‐
Rec Grant)
79,512 55,146 55,000 50,000 ‐ (50,000)
28254101584699 4599 ‐ Grants/Other (Cany. City Found.‐
Rec Grant)
‐ 472 ‐ ‐ ‐ ‐
28254101594599 4899 ‐ Misc Other ‐Emotional Well Being
Post Covid Grant
‐ 2,232 ‐ ‐ ‐ ‐
28254101604560 4560 ‐ Federal Grants (Health & Human
Svcs SAMHSA)
‐ 93,333 352,751 ‐ ‐ ‐
28254101614599 4599 ‐ Grants/Other (Kaiser Foundation
Hospital Grant)
‐ 20,000 5,000 ‐ ‐
28254101624599 4599 ‐ Grants/Other ‐ ‐ ‐ 300,000 ‐ (300,000)
28255410604435 4435 ‐ Interest Income (Canyon City
Found. Grant)
‐ 13 ‐ ‐ ‐ ‐
28305110514435 4435 ‐ Interest Income (Pub. Lib. Fund
Gnt.)
448 926 300 300 300 ‐
28305110514736 4736 ‐ Fees/Reprographics/Library (Pub
Lib. Fund Gnt.)
4,180 5,191 3,800 ‐ ‐ ‐
28305110564435 4435 ‐ Interest Income (Restricted
Donate.)
130 327 100 100 100 ‐
28305110614599 4599 ‐ Grants/Other (Cany. City Found.‐
2017‐18)
28,366 64,494 40,000 40,000 ‐ (40,000)
28305110614540 4540 ‐ CA State Grants (Caynon City
Foundation)
‐ ‐ 40,000 ‐ ‐ ‐
28305110854540 4540 ‐ CA State Grants (LSTA FY2023‐24)‐ ‐ ‐ 30,000 ‐ (30,000)
28305110864540 4540 ‐ CA State Grants (Library building
forward grant)
‐ ‐ ‐ 6,497,703 ‐ (6,497,703)
28305110634540 4540 ‐ CA State Grants (Project Lab ‐ LSTA) 9,382 ‐ ‐ ‐ ‐ ‐
28305130014540 4540 ‐ CA State Grants (Cal Recycle Grant) 6,788 ‐ ‐ ‐ ‐ ‐
28305130554875 4875 ‐ Donations (Summer Reading Prgm.) 263 784 ‐ ‐ ‐ ‐
28305131594540 4540 ‐ CA State Grants (Dia De Los Ninos
Cele.)
942 ‐ ‐ ‐ ‐ ‐
28305131604540 4540 ‐ CA State Grants (Family Library
Literacy Grant)
11,240 566 ‐ ‐ ‐ ‐
28305131614540 4540 ‐ CA State Grants 11,945 55 ‐ ‐ ‐ ‐
28305131624540 4540 ‐ CA State Grants 22,767 912 ‐ ‐ ‐ ‐
28305150554540 4540 ‐ CA State Grants (Family Library
Literacy Grant)
13,840 8,837 19,000 22,672 ‐ (22,672)
28305150854540 4540 ‐ CA State Grants (CA. Lib. Lit. Svcs.) 11,332 4,537 20,000 24,000 ‐ (24,000)
28305151604540 4540 ‐CA State Grants (ESL Grant CLLS) 3,499 27,836 50,478 25,000 ‐ (25,000)
28305151614540 4540 ‐CA State Grants (Zip Book Grant) 900 3,728 4,870 ‐ ‐ ‐
28305151624540 4540 ‐CA State Grants (ZIP Book F2023‐24)‐ ‐ ‐ 4,870 ‐ (4,870)
28309001004599 4599 ‐ Grants/Other 62,831 50,000 ‐ ‐ ‐ ‐
28309004004599 4599 ‐ Grants/Other 99,301 ‐ ‐ ‐ ‐ ‐
28356110034540 4540 ‐ CA State Grants (SB2 Grant)‐ ‐ 160,000 ‐ ‐ ‐
28356110044599 4599 ‐ Grants/Other (Leap Grant‐Dept Hsg
& Comm Dev)
‐ ‐ 150,000 ‐ ‐
28806550004540 4540 ‐ CA State Grants 27,721 2,928 ‐ ‐ ‐ ‐
28806550004890 4890 ‐ Prior Year Rev/Recvd Curr Yr 59,210 ‐ ‐ ‐ ‐ ‐
28356110004705 4705 ‐ Fees/General Plan (Gen Plan
Surchg.)
‐ 10 23,002 ‐ ‐ ‐
28356110024899 4899 ‐ Miscellaneous Revenues (art in
Public Places)
46,500 ‐ 2,200 ‐ ‐ ‐
28356430004535 4535 ‐ Government Allocation (EECGB‐2
ECD Electric Vehicles)
‐ ‐ ‐ 112,520 ‐ (112,520)
SUMMARY OF ALL FUNDS REVENUES
Fund
KEY AND OBJECT
CODE OBJECT
ACTUAL
FY 2021‐22
ACTUALS
FY 2022‐23
YEAR END
ESTIMATE
FY 2023‐24
REVISED
FY 2023‐24
PROPOSED
FY 2024‐25
VARIANCE
24 to 25
28407200014620 4620 ‐ Reimb/State of California
(Replacement of South Reservoir)
‐ ‐ 3,000,000 ‐ (3,000,000)
28407300004899 4899 ‐ Miscellaneous Other 29,540 510 ‐ ‐ ‐ ‐
28407500624435 4435 ‐ Interest Income (Oil Block Grant)‐ 23 ‐ ‐ ‐ ‐
28407500624546 4546 ‐ CA Waste Mgmt Grants (Oil Block
Grant)
4,658 9,751 ‐ ‐ ‐ ‐
28407500644540 4540 ‐ CA State Grants (Bev. Container
Recy.)
11,167 10,804 7,300 ‐ ‐ ‐
28550000004899 4899 ‐ Miscellaneous Other (Clean Cal
Comm Day)
‐ 10,000 ‐ (10,000)
28805000004540 4540 ‐ CA State Grants (Outdoor Learning
Ctr‐Natural Resources Agency)
‐ 36,708 ‐ ‐ ‐ ‐
28800006614560 4560 ‐ Federal Grants (Traffic Mgmt. Sys.) 586,312 32,940 ‐ ‐ ‐ ‐
28800006624560 4560 ‐ Federal Grants (TDA CIP‐Signature
& Beacons)
1,229 106,628 323,854 ‐ ‐ ‐
28800016624599 4599 ‐ Grants/Other ‐ 5,633 50,000 ‐ ‐
28305131584540 4540 ‐ CA State Grants 10,758 8,714 12,806 ‐ ‐ ‐
28908000004899 4899‐ Misc Others ‐ Opioids Settlement
(Distributor‐Brown Greer)
‐ ‐ 12,482 ‐ ‐ ‐
28908000014899 4899‐ Misc Others ‐ Opioids Settlement
(Janssen)
‐ ‐ 8,807 ‐ ‐ ‐
28908000074899 4899‐ Misc Others ‐ Opioids Settlement
(NOAT Funding)
‐ ‐ 2,720 ‐ ‐ ‐
28356110334599 4599 ‐ Grants/Other 27,831 ‐ ‐ ‐ ‐ ‐
28356450004540 4540 ‐ CA State Grants (Cal Home)‐ 33,577 100,000 4,772,423 ‐ (4,772,423)
28 Grants and Seizure28 Grants and Seizures Total 1,672,783 1,026,494 1,694,824 18,546,935 67,700 (18,479,235)
SUMMARY OF ALL FUNDS REVENUES
Fund
KEY AND OBJECT
CODE OBJECT
ACTUAL
FY 2021‐22
ACTUALS
FY 2022‐23
YEAR END
ESTIMATE
FY 2023‐24
REVISED
FY 2023‐24
PROPOSED
FY 2024‐25
VARIANCE
24 to 25
29‐Fire Safety
29203310004747 4747 ‐ Per Unit D.A. charges ‐ ‐ 16,268 ‐ ‐ ‐
29203310004748 4748 ‐ Fire Safety Fee ‐ ‐ 481,604 ‐ ‐ ‐
29203310005940 5940 ‐ Transfers from Other Funds 8,737,937 6,340,707 6,854,670 6,854,669 7,179,410 324,741
29 Fire Safety Total 29 Fire Safety Total 8,737,937 6,340,707 7,352,542 6,854,669 7,179,410 324,741
31‐Consumer Services
31407029204412 4412 ‐ Rent/Building 96,148 118,794 98,984 98,984 98,984 ‐
31407029201490 1490 ‐ Accrued Interest Receivable (983) ‐ ‐ ‐ ‐ ‐
31407110004698 4698 ‐ Consumer Services Interfund 6,823,707 6,983,962 8,540,057 8,540,057 9,163,415 623,358
31407110004699 4699 ‐ Reimbursements/Other 8,784 5,456 4,045 3,500 3,500 ‐
31407029204846 4846 ‐ Lease Revenue 47,868 47,850 ‐ ‐ ‐ ‐
31407029204847 4847 ‐ Interest Revenue 39,065 38,205 ‐ ‐ ‐ ‐
31407110004870 4870 ‐ Recovered Acct Rec Write‐offs ‐ ‐ 3,780 500 500 ‐
31407110004899 4899 ‐ Miscellaneous Other (42) 53 ‐ ‐ ‐ ‐
31000000005940 5940 ‐ Transfers from Other Funds 157,335 ‐ ‐ ‐ ‐ ‐
31 Consumer Services31 Consumer Services Total 7,171,881 7,194,319 8,646,866 8,643,041 9,266,399 623,358
SUMMARY OF ALL FUNDS REVENUES
Fund
KEY AND OBJECT
CODE OBJECT
ACTUAL
FY 2021‐22
ACTUALS
FY 2022‐23
YEAR END
ESTIMATE
FY 2023‐24
REVISED
FY 2023‐24
PROPOSED
FY 2024‐25
VARIANCE
24 to 25
32‐Water
32000000004899 4899 ‐ Miscellaneous Other ‐ 182,286 ‐ ‐ ‐ ‐
32407210004435 4435 ‐ Interest Income 172,301 422,712 350,000 120,000 350,000 230,000
32407210004499 4499 ‐ Rents/Other 88,537 174,226 180,000 180,000 180,000 ‐
32407210004699 4699 ‐ Reimbursements/Other 3,174 16,422 50,000 50,000 50,000 ‐
32407210004758 4758 ‐ Fees/Bid Specifications ‐ ‐ ‐ ‐ ‐ ‐
32407210004798 4798 ‐ Fees/Other 185,711 182,897 186,000 160,000 180,000 20,000
32407210004805 4805 ‐ Sale/Scrap Metal 19,169 11,660 ‐ ‐ ‐ ‐
32407210004841 4841 ‐ Lease/Water Rights 2,453,510 ‐ 1,035,000 500,000 500,000 ‐
32407210004846 4846 ‐ Lease‐Other 12,000 12,000 12,000 12,000 12,000 ‐
32407217904870 4870 ‐ Recovered Acct Rec Write‐offs 3,366 2,692 2,500 1,500 1,500 ‐
32407217914891 4891 ‐ Gain/Loss/Retired Assets ‐ ‐ 11,241 ‐ ‐ ‐
32407210004899 4899 ‐ Miscellaneous Other 2,932 ‐ 14,934 ‐ ‐ ‐
32407210005240 5240 ‐ Water/Residential 12,847,775 13,325,914 15,664,419 14,561,268 14,561,268 (1)
32407210005242 5242 ‐ Water/Commercial 4,866,141 4,988,269 4,819,821 4,480,390 4,480,390 ‐
32407210005243 5243 ‐ Water/Industrial 1,926,480 2,271,386 1,927,928 1,792,156 1,792,156 ‐
32407210005244 5244 ‐ Water/Fire Service 601,541 615,057 722,973 672,059 672,059 (1)
32407210005245 5245 ‐ Water/Other Public Ent 962,202 922,926 963,964 896,078 896,078 ‐
32407210005247 5247 ‐ Water Sys Development Fee 288,130 373,890 150,000 170,000 200,000 30,000
32407210005248 5248 ‐ Water/Interdepartmental 448,074 409,695 370,000 450,000 450,000 ‐
32407210005251 5251 ‐ Water Services/Misc 369,755 396,499 308,000 300,000 300,000 ‐
32 Water Total 32 Water Total 25,250,798 24,308,529 26,768,781 24,345,451 24,625,450 279,999
33‐Electric
33000000004435 4435 ‐ Interest Income 10,413 45,834 113,000 113,000 113,000 ‐
33000000004899 4899 ‐ Miscellaneous Other ‐ 193,921 ‐ ‐ ‐ ‐
33407300004435 4435 ‐ Interest Income 760 20,831 289 65 65 ‐
33407300004699 4699 ‐ Reimbursements/Other ‐ 6,600 ‐ ‐ ‐ ‐
33407341904435 4435 ‐ Interest Income 146,296 464,560 250,000 89,000 250,000 161,000
33407345404650 4650 ‐ Reimb/Other Utilities 28,525 14,625 5,000 5,000 5,000 ‐
33407345104699 4699 ‐ Reimbursements/Other 86,536 24,745 27,667 ‐ ‐ ‐
33407345104798 4798 ‐ Fees/Other 63,610 153,679 26,526 ‐ ‐ ‐
33000000004805 4805 ‐ Sale/Scrap Metal ‐ 4,566 1,736 ‐ ‐ ‐
33407344004811 4811 ‐ Sale/Electricity 15,145,998 18,982,453 18,192,730 17,150,631 17,150,631 ‐
33407344204811 4811 ‐ Sale/Electricity 21,829,276 25,964,007 25,469,821 26,524,085 26,524,085 ‐
33407344504811 4811 ‐ Sale/Electricity 1,596,479 1,728,246 1,819,273 1,778,322 1,778,322 ‐
33407344704811 4811 ‐ Sale/Electricity 4,347,629 5,497,668 5,300,000 4,492,478 4,224,031 (268,447)
33407990404870 4870 ‐ Recovered Acct Rec Write‐offs 5,505 2,196 2,500 1,500 1,500 ‐
33407342104899 4899 ‐ Miscellaneous Other 19,470 8,015 20,000 20,000 20,000 ‐
33 Electric Total 33 Electric Total 43,280,497 53,114,993 51,228,542 50,174,081 50,066,634 (107,447)
34‐Sewer
34000000004891 4891 ‐ Gain/Loss/Retired Assets ‐ 957 ‐ ‐ ‐ ‐
34556650004435 4435 ‐ Interest Income 36,292 144,659 136,040 30,000 150,000 120,000
34556650004699 4699 ‐ Reimbursements/Other 2,225 661 ‐ ‐ ‐ ‐
34556650004716 4716 ‐ Fees/Sewer 3,645,722 3,535,125 3,500,000 3,000,000 3,500,000 500,000
34556650004870 4870 ‐ Recovered Acct Rec Write‐offs 1,114 424 198 ‐ ‐ ‐
34000000004899 4899 ‐ Miscellaneous Other ‐ 11,635 ‐ ‐ ‐ ‐
34 Sewer Total 34 Sewer Total 3,685,353 3,693,461 3,636,238 3,030,000 3,650,000 620,000
36‐Refuse
36407500004158 4158 ‐ Franchise/Trash 945,139 1,049,781 1,127,150 1,030,781 1,210,220 179,439
36407500004722 4722 ‐ Charges/Refuse & Dump 2,870,555 ‐ ‐ ‐ ‐ ‐
36407500004851 4851 ‐ Chg/Uncollect Refuse Fee 80,853 ‐ ‐ ‐ ‐ ‐
36407500004870 4870 ‐ Recovered Acct Rec Write‐offs 1,211 ‐ ‐ ‐ ‐ ‐
36 Refuse Total 36 Refuse Total 3,897,758 1,049,781 1,127,150 1,030,781 1,210,220 179,439
37‐Rosedale‐Monrovia Nursery
37000000004435 4435 ‐ Interest Income 1,074 3,110 2,500 100 2,500 2,400
37000001434744 4744 ‐ Community Maintenance Fee 567,679 585,317 550,800 589,161 600,945 11,784
37000001474744 4744 ‐ Community Maintenance Fee 177,112 182,902 153,000 184,117 187,799 3,682
37 Rosedale‐Monrovi 37 Rosedale‐Monrovia Nursery Total 745,865 771,330 706,300 773,378 791,244 17,866
39‐AB939 Fee
SUMMARY OF ALL FUNDS REVENUES
Fund
KEY AND OBJECT
CODE OBJECT
ACTUAL
FY 2021‐22
ACTUALS
FY 2022‐23
YEAR END
ESTIMATE
FY 2023‐24
REVISED
FY 2023‐24
PROPOSED
FY 2024‐25
VARIANCE
24 to 25
39407500654450 4450 ‐ Program Income 251,891 436,897 469,065 485,140 503,668 18,528
39407500655940 5940 ‐ Transfers from Other Funds ‐ ‐ 8,286 ‐ ‐ ‐
39 AB939 Fee Total 251,891 436,897 477,351 485,140 503,668 18,528
41‐Employee Benefit Fund
41000000004436 4436 ‐ Gain/Loss On Investments ‐ 61,419 ‐ ‐ ‐ ‐
'41 Employee Benefi 41 Employee Benefit Fund Total ‐ 61,419 ‐ ‐ ‐ ‐
42‐Self Insurance
42509230004435 4435 ‐ Interest Income ‐ 17 ‐ ‐ ‐ ‐
42000000004699 4699 ‐ Reimbursements/Other ‐ 7,961 ‐ ‐ ‐ ‐
42000000005940 5940 ‐ Transfers from Other Funds ‐ 3,353,704 ‐ ‐ ‐ ‐
42509230004774 4774 ‐ Insurance/Interfund 2,262,832 2,509,784 2,767,065 2,767,064 3,236,946 469,882
42509230004777 4777 ‐ Unemployment/Interfund 25,593 25,274 34,573 38,065 42,385 4,320
42509230004779 4779 ‐ Worker's Comp/Interfund 1,069,323 1,164,590 1,160,959 1,278,210 1,430,580 152,370
42 Self Insurance Tota42 Self Insurance Total 3,357,747 7,061,330 3,962,597 4,083,339 4,709,911 626,572
46‐Equipment Replacement
46000000004891 4891 ‐ Gain/Loss/Retired Assets ‐ (5,758) 616 ‐ ‐ ‐
46000000005940 5940 ‐ Transfers from Other Funds ‐ 1,321,030 ‐ ‐ ‐ ‐
46 Equipment Replac 46 Equipment Replacement Total ‐ 1,315,272 616 ‐ ‐ ‐
48‐IT Services
48000000005940 5940 ‐ Transfers from Other Funds ‐ 157,805 ‐ ‐ ‐
48499300004762 4762 ‐ MIS/Interfund 2,566,331 2,265,986 3,556,116 3,596,111 3,473,603 (122,508)
48499300004801 4801 ‐ Sale/Maps & Publications 3,918 3,359 3,900 3,900 3,900 ‐
48 IT Services Total 48 IT Services Total 2,570,249 2,427,150 3,560,016 3,600,011 3,477,503 (122,508)
49‐Public Works Endowment Fund
49556610694435 4435 ‐ Interest Income 584 1,768 450 450 450 ‐
49 Public Works Endo49 Public Works Endowment Fund Total 584 1,768 450 450 450 ‐
53‐Measure A Park Funds
53800004204100 4100 ‐ Parcel Tax ‐ ‐ 357,369 167,565 167,565 ‐
53 Measure A Park Fu53 Measure A Park Funds Total ‐ ‐ 357,369 167,565 167,565 ‐
54 ‐ American Rescue Plan Act
54000000004560 4560 ‐ Federal Grants 9,659,054 340,947 ‐ ‐ ‐ ‐
54 American Rescue Plan Act Total 9,659,054 340,947 ‐ ‐ ‐ ‐
55‐Fiduciary Funds
55000001374435 4435 ‐ Interest Income 610 ‐ ‐ ‐ ‐ ‐
55000001434435 4435 ‐ Interest Income 3,716 ‐ ‐ ‐ ‐ ‐
55000001474435 4435 ‐ Interest Income 1,502 ‐ ‐ ‐ ‐ ‐
55004200304435 4435 ‐ Interest Income 3,091 ‐ ‐ ‐ ‐ ‐
55000001374744 4744 ‐ Community Maintenance Fee 617,949 ‐ ‐ ‐ ‐ ‐
55000001434744 4744 ‐ Community Maintenance Fee 1,993,071 ‐ ‐ ‐ ‐ ‐
55000001474744 4744 ‐ Community Maintenance Fee 1,242,181 ‐ ‐ ‐ ‐ ‐
55000001484744 4744 ‐ Community Maintenance Fee 104,798 ‐ ‐ ‐ ‐ ‐
55004200304436 4436 - Gain/Loss On Investments 4,733 1,600 ‐ ‐ ‐ ‐
55004200304899 4899 - Miscellaneous Other 4 ‐ ‐ ‐ ‐ ‐
55254100004699 4699 ‐ Reimbursements/Other ‐ 35,013 ‐ ‐ ‐ ‐
55451430005940 5940 - Transfers from Other Funds ‐ 15,000 ‐ ‐ ‐ ‐
55900000004040 4040 ‐ Prop Tax/Penalty & Interest ‐ 1,483 49,758 ‐ ‐ ‐
3,971,656 53,096 49,758 ‐ ‐ ‐
SUMMARY OF ALL FUNDS REVENUES
Fund
KEY AND OBJECT
CODE OBJECT
ACTUAL
FY 2021‐22
ACTUALS
FY 2022‐23
YEAR END
ESTIMATE
FY 2023‐24
REVISED
FY 2023‐24
PROPOSED
FY 2024‐25
VARIANCE
24 to 25
63‐Mountain Cove Debt Service
63200000114435 4435 ‐ Interest Income 1 ‐ 50 50 50 ‐
63600000114435 4435 ‐ Interest Income 117 ‐ ‐ ‐ ‐ ‐
63500000114435 4435 ‐ Interest Income 148 ‐ ‐ ‐ ‐ ‐
63700000114435 4435 ‐ Interest Income ‐ 4,259 ‐ ‐ ‐ ‐
63600000114742 4742 ‐ Mello‐Roos Assessment ‐ ‐ 569,830 ‐ 585,630 585,630
63500000115940 5940 ‐ Transfers from Other Funds 252,442 ‐ ‐ ‐ ‐ ‐
63600000115940 5940 ‐ Transfers from Other Funds 110,473 ‐ ‐ ‐ ‐ ‐
63300000115940 5940 ‐ Transfers from Other Funds 5,945,000 ‐ ‐ ‐ ‐ ‐
63700000114744 4744 ‐ Community Maintenance Fee ‐ 567,362 579,832 579,832 580,000 168
63 Mountain Cove De63 Mountain Cove Debt Service Total 6,308,180 571,621 1,149,712 579,882 1,165,680 585,798
65‐CFD Rosedale IA1 Debt Service (Added IA2 in FY2324)
65000000284030 4030 ‐ Prop Tax/Special Assessment 1,514,992 ‐ ‐ ‐ 1,934,582 1,934,582
65000000194030 4030 ‐ Prop Tax/Special Assessment 557,599 ‐ ‐ ‐ ‐ ‐
65000000274030 4030 ‐ Prop Tax/Special Assessment ‐ ‐ ‐ ‐ 1,315,694 1,315,694
65000000274435 4435 ‐ Interest Income ‐ 976 2 ‐ ‐ ‐
65000000284435 4435 ‐ Interest Income 3 652 2,338 ‐ ‐ ‐
65000000314435 4435 ‐ Interest Income ‐ 357 150 ‐ ‐ ‐
65000000304435 4435 ‐ Interest Income ‐ 15,836 1,620 ‐ ‐ ‐
65000000184435 4435 ‐ Interest Income ‐ 63 3 ‐ ‐ ‐
65000000194435 4435 ‐ Interest Income ‐ 514 84 ‐ ‐ ‐
65000000204435 4435 ‐ Interest Income ‐ 55 ‐ ‐ ‐ ‐
65000000224435 4435 ‐ Interest Income 3,699 200,413 170,000 ‐ ‐ ‐
65000000234435 4435 ‐ Interest Income ‐ 541 480 ‐ ‐ ‐
65000000304744 4744 ‐ Community Maintenance Fee ‐ 2,054,433 ‐ 1,289,896 ‐ (1,289,896)
65000000215940 5940 ‐ Transfers from Other Funds 85,000 ‐ ‐ ‐ ‐ ‐
65000000185940 5940 ‐ Transfers from Other Funds 1,155,500 ‐ ‐ ‐ ‐ ‐
65000000195940 5940 ‐ Transfers from Other Funds 527,324 ‐ ‐ ‐ ‐ ‐
65000000254435 4435 ‐ Interest Income ‐ 8,779 ‐ ‐ ‐ ‐
65000000254744 4744 ‐ Community Maintenance Fee ‐ 1,156,288 ‐ 1,915,427 ‐ (1,915,427)
65000000305940 5940 ‐ Transfers from Other Funds 90,000 ‐ ‐ ‐ ‐ ‐
65000000205940 5940 ‐ Transfers from Other Funds 943,925 ‐ ‐ ‐ ‐ ‐
65000000255940 5940 ‐ Transfers from Other Funds 56,000 ‐ ‐ ‐ ‐ ‐
65000000275940 5940 ‐ Transfers from Other Funds 568,500 ‐ ‐ ‐ ‐ ‐
65000000285940 5940 ‐ Transfers from Other Funds 90,000 ‐ ‐ ‐ ‐ ‐
65000000295940 5940 ‐ Transfers from Other Funds 925,000 ‐ ‐ ‐ ‐ ‐
65 CFD Rosedale IA1 65 CFD Rosedale IA1 Debt Service Total 6,517,542 3,438,906 174,677 3,205,323 3,250,276 44,953
SUMMARY OF ALL FUNDS REVENUES
Fund
KEY AND OBJECT
CODE OBJECT
ACTUAL
FY 2021‐22
ACTUALS
FY 2022‐23
YEAR END
ESTIMATE
FY 2023‐24
REVISED
FY 2023‐24
PROPOSED
FY 2024‐25
VARIANCE
24 to 25
66‐CFD Rosedale IA2 Debt Service
66000000004742 4742 ‐ Mello‐Roos Assessment ‐ ‐ 1,070,750 1,070,750 1,146,795 76,045
66 CFD Rosedale IA2 Debt Service Total ‐ ‐ 1,070,750 1,070,750 1,146,795 76,045
68‐SPECIAL TAXES CFD‐PUBLIC SAFETY SERVICES ‐ CFD 17‐1
68200000004435 4435 ‐ Interest Income 167 6 ‐ ‐ ‐ ‐
68200000004744 4744 ‐ Community Maintenance Fee 59,346 104,712 65,000 109,931 114,328 4,397
68 SPECIAL TAXES CFD Total 59,513 104,718 65,000 109,931 114,328 4,397
81101550004699 4699 ‐ Reimbursements/Other 44,121 ‐ ‐ ‐ ‐ ‐
81‐MRG Lmod 20% 44,121 ‐ ‐ ‐ ‐ ‐
87‐Successor Agency ‐
87101656284435 4435 ‐ Interest Income 23 2,602 2,900 24 24 ‐
87101656304435 4435 ‐ Interest Income 8 426 520 360 360 ‐
87101656324435 4435 ‐ Interest Income 8 462 565 420 420 ‐
87101656344435 4435 ‐ Interest Income 1 61 85 ‐ ‐ ‐
87101656364435 4435 ‐ Interest Income 1 68 50 36 36 ‐
87101250004810 4810‐ Sale/Real & Personal Property 1,200,000 ‐ ‐ ‐ ‐ ‐
87101250004891 4891‐ Gain/Loss/Retired Asset (3,061,986) ‐ ‐ ‐ ‐ ‐
87 Successor Agency T87 Successor Agency Total (1,861,947) 3,719 4,120 840 840 ‐
88‐Successor Agency ‐ ROPS
88000000005945 5945 ‐ ROPS‐CONTRIBUTION IN 817,932 3,950,234 3,950,234 4,246,915 4,149,087 (97,828)
88 Successor Agency ‐88 Successor Agency ‐ ROPS Total 817,932 3,950,234 3,950,234 4,246,915 4,149,087 (97,828)
TOTAL‐ Non General Fund 138,461,526$ 130,684,228$ 128,181,200$ 142,804,774$ 127,877,901$ (14,926,873)$
GRAND TOTAL‐ All Funds 204,430,876$ 193,994,186$ 194,205,475$ 206,262,324$ 194,980,076$ (11,282,248)$
GENERAL FUND
EXPENDITURE SUMMARY
FY 23/24 FISCAL YEAR 2024/25 PROPOSED BUDGET INCREASE/(DECREASE) 23/24 to 24/25
REVISED
BUDGET PERSONNEL BUDGET OPERATIONS BUDGET
TOTAL BUDGET $ CHANGE % CHANGE
ADMINISTRATION
City Council 169,972 133,090 57,625 190,715 20,743 12.20%
City Manager's Office 954,907 861,175 172,090 1,033,265 78,358 8.21%
Neighborhood Services 504,003 ‐ 407,350 407,350 (96,653) ‐19.18%
City Clerk 761,928 585,660 261,234 846,894 84,966 11.15%
City Treasurer 149,135 60,830 105,000 165,830 16,695 11.19%
City Attorney 315,000 ‐ 315,000 315,000 ‐ 0.00%
Capital & Infrastructure Replacement 15,263,850 ‐ 2,549,796 2,549,796 (12,714,054) ‐83.30%
Subtotal‐Administration 18,118,795 1,640,755 3,868,095 5,508,850 (12,609,944) ‐69.60%
ADMINISTRATIVE SERVICES
Citywide 5,892,694 1,785,057 4,558,571 6,343,628 450,934 7.65%
Finance 1,719,946 1,625,060 210,400 1,835,460 115,514 6.72%
Printing Services 8,750 ‐ 9,000 9,000 250 2.86%
Purchasing 409,098 407,645 25,170 432,815 23,717 5.80%
Personnel Services 931,869 428,330 521,437 949,767 17,898 1.92%
Subtotal‐Administrative Services 8,962,357 4,246,092 5,324,577 9,570,669 608,312 6.79%
COMMUNITY RESOURCES
Recreation 3,187,453 2,238,400 1,342,639 3,581,039 393,586 12.35%
Senior Programs 886,592 551,340 521,338 1,072,678 186,086 20.99%
Family Services ‐ ‐ 296,750 296,750 #DIV/0!
Subtotal‐Community Resources 4,074,045 2,789,740 2,160,727 4,950,467 579,672 14.23%
ECONOMIC & COMMUNITY DEVELOPMENT
Building 1,575,734 735,345 800,809 1,536,154 (39,580) ‐2.51%
Community Improvement 1,261,497 1,084,630 253,660 1,338,290 76,793 6.09%
Planning 1,295,412 570,820 678,902 1,249,722 (45,690) ‐3.53%
Economic Development 404,946 330,695 167,188 497,883 92,937 22.95%
Real Estate 102,178 ‐ 91,523 91,523 (10,655) ‐10.43%
Subtotal‐Economic & Comm. Dev. 4,639,767 2,721,490 1,992,082 4,713,572 73,805 1.59%
LIBRARY
Library‐General Services 1,855,220 1,727,325 335,092 2,062,417 207,197 11.17%
Library‐Youth Services 33,280 ‐ 36,280 36,280 3,000 9.01%
Subtotal‐Library 1,888,500 1,727,325 371,372 2,098,697 210,196 11.13%
PUBLIC SAFETY
Emergency Services 38,600 ‐ 56,382 56,382 17,782 46.07%
Police Department 18,771,010 18,439,160 2,123,127 20,562,287 1,791,277 9.54%
Police Department‐IT 827,780 124,550 912,805 1,037,355 209,575 25.32%
Police Contract Services 1,811,325 ‐ 1,346,845 1,346,845 (464,480) ‐25.64%
Subtotal‐Public Safety 21,448,715 18,563,710 4,439,159 23,002,869 1,554,154 7.25%
PUBLIC WORKS
Engineering 398,682 ‐ 290,743 290,743 (107,939) ‐27.07%
Facilities Maintenance 860,162 378,262 755,848 1,134,110 273,948 31.85%
Graffiti Abatement 194,874 139,320 34,249 173,569 (21,305) ‐10.93%
Parks Operations 2,774,800 3,030,545 1,810,159 4,840,704 2,065,904 74.45%
Subtotal‐Public Works 4,228,518 3,548,127 2,890,998 6,439,125 2,210,607 52.28%
TOTAL GENERAL FUND OPERATIONS BUDGET 63,360,697 35,237,239 21,047,012 56,284,251 (7,076,446) ‐11.17%
Pension Obligation Bonds 4,750,942 4,749,972 ‐ 4,749,972 (970) ‐0.02%
Transfers Out 10,276,280 ‐ 7,179,410 7,179,410 (3,096,869) ‐30.14%
TOTAL GENERAL FUND BUDGET 78,387,919 39,987,211 28,226,422 68,212,095 (10,175,824) ‐12.98%
CITYWIDE
EXPENDITURE SUMMARY
FY 23/24 FISCAL YEAR 2024/25 PROPOSED BUDGET INCREASE/(DECREASE) 23/24 to 24/25
REVISED
BUDGET
PERSONNEL
BUDGET
OPERATIONS
BUDGET
CAPITAL OUTLAYS &
IMPROVEMENTS TOTAL BUDGET $ CHANGE % CHANGE
ADMINISTRATION
City Council 177,625 133,090 57,625 ‐ 190,715 13,090 7.37%
City Manager's Office 954,907 861,175 172,090 ‐ 1,033,265 78,358 8.21%
Neighborhood Services 504,003 ‐ 407,350 ‐ 407,350 (96,653) ‐19.18%
City Clerk 761,928 585,660 261,234 ‐ 846,894 84,966 11.15%
City Treasurer 149,135 60,830 105,000 ‐ 165,830 16,695 11.19%
City Attorney 315,000 ‐ 315,000 ‐ 315,000 ‐ 0.00%
Public Education Grant 20,000 ‐ 20,000 ‐ 20,000 ‐ 0.00%
Capital & Infrastructure Replacement 740,781 ‐ ‐ 1,277,043 1,277,043 536,262 0.00%
Subtotal‐Administration 3,623,379 1,640,755 1,338,299 1,277,043 4,256,097 632,718 17.46%
ADMINISTRATIVE SERVICES
CFD Debt Service 3,904,306 ‐ 3,929,620 ‐ 3,929,620 25,314 0.65%
CFD Maintenance 490,536 375,240 211,256 ‐ 586,496 95,960 19.56%
City‐Wide 5,892,694 1,785,057 9,307,007 ‐ 11,092,064 5,199,370 88.23%
Accounting 1,719,946 1,625,060 210,400 ‐ 1,835,460 115,514 6.72%
Printing Services 8,750 ‐ 9,000 ‐ 9,000 250 2.86%
Purchasing 444,378 407,645 25,170 ‐ 432,815 (11,563) ‐2.60%
Personnel Services 931,869 428,330 521,437 ‐ 949,767 17,898 1.92%
Risk Management 5,741,287 419,830 5,341,880 ‐ 5,761,710 20,423 0.36%
Subtotal‐Administrative Services 20,633,766 6,041,162 19,555,769 ‐ 25,596,931 4,963,165 24.05%
COMMUNITY RESOURCES
Recreation 3,187,453 2,238,400 1,397,764 71,663 3,707,827 520,374 16.33%
Senior Services 886,592 551,340 466,213 55,125 1,072,678 186,086 20.99%
Senior Nutrition ‐ ‐ ‐ ‐ ‐ ‐ 0.00%
Family Services 131,750 ‐ 296,750 ‐ 296,750 165,000 125.24%
Proposition A 1,189,222 927,848 249,550 ‐ 1,177,398 (11,824) ‐0.99%
Proposition C 758,849 469,590 282,332 ‐ 751,922 (6,927) ‐0.91%
Air Quality Management District (AQMD) 273,260 ‐ 140,298 ‐ 140,298 (132,962) ‐48.66%
Subtotal‐Community Resources 6,427,126 4,187,178 2,832,908 126,788 7,146,874 719,748 11.20%
ECONOMIC & COMMUNITY DEVELOPMENT
Building 1,575,734 735,345 800,809 ‐ 1,536,154 (39,580) ‐2.51%
Community Development Block Grant 723,181 244,430 267,000 ‐ 511,430 (211,751) ‐29.28%
Community Improvement 1,261,497 1,084,630 253,660 ‐ 1,338,290 76,793 6.09%
Planning 1,295,412 570,820 678,902 ‐ 1,249,722 (45,690) ‐3.53%
Economic Development 404,946 330,695 167,188 ‐ 497,883 92,937 22.95%
Real Estate 102,178 ‐ 91,523 ‐ 91,523 (10,655) ‐10.43%
Subtotal‐Economic & Comm. Dev. 5,362,948 2,965,920 2,259,082 ‐ 5,225,002 (137,946) ‐2.57%
INFORMATION TECHNOLOGY
Information Technology 3,888,576 1,449,930 1,570,033 453,640 3,473,603 (414,973) ‐10.67%
Subtotal‐Information Technology 3,888,576 1,449,930 1,570,033 453,640 3,473,603 (414,973) ‐10.67%
LIBRARY
Library‐General Services 1,855,220 1,727,325 335,092 ‐ 2,062,417 207,197 11.17%
Library‐Youth Services 33,280 ‐ 36,280 ‐ 36,280 3,000 9.01%
Subtotal‐Library 1,888,500 1,727,325 371,372 ‐ 2,098,697 210,197 11.13%
LIGHT AND WATER
CA Climate Balancing Account 990,000 ‐ 1,800,000 ‐ 1,800,000 810,000 81.82%
Consumer Services 8,237,607 4,428,355 4,222,322 ‐ 8,650,677 413,070 5.01%
Electric 60,817,784 5,880,587 49,852,047 3,359,751 59,092,385 (1,725,399) ‐2.84%
Public Benefit Programs 3,811,763 314,845 1,586,100 ‐ 1,900,945 (1,910,818) ‐50.13%
Water 36,419,440 5,001,180 24,057,159 6,070,195 35,128,534 (1,290,906) ‐3.54%
Recycling and Solid Waste 373,667 170,305 211,864 ‐ 382,169 8,502 2.28%
Subtotal‐Light and Water 110,650,261 15,795,272 81,729,493 9,429,946 106,954,711 (3,695,550) ‐3.34%
CITYWIDE
EXPENDITURE SUMMARY
FY 23/24 FISCAL YEAR 2024/25 PROPOSED BUDGET INCREASE/(DECREASE) 23/24 to 24/25
REVISED
BUDGET
PERSONNEL
BUDGET
OPERATIONS
BUDGET
CAPITAL OUTLAYS &
IMPROVEMENTS TOTAL BUDGET $ CHANGE % CHANGE
PUBLIC SAFETY
Asset Seizures 547,539 ‐ 301,215 ‐ 301,215 (246,324) ‐44.99%
Emergency Services 38,600 ‐ 56,382 ‐ 56,382 17,782 46.07%
Fire Safety 6,854,669 ‐ 7,179,410 ‐ 7,179,410 324,741 4.74%
Police Contract Services 1,811,325 ‐ 1,346,845 ‐ 1,346,845 (464,480) ‐25.64%
Police Department 18,771,010 18,439,160 2,123,127 ‐ 20,562,287 1,791,277 9.54%
Police Department‐IT 827,780 124,550 912,805 ‐ 1,037,355 209,575 25.32%
Police Department‐SLESF 165,260 ‐ 179,421 ‐ 179,421 14,161 8.57%
Subtotal‐Public Safety 29,016,183 18,563,710 12,099,205 ‐ 30,662,915 1,646,732 5.68%
PUBLIC WORKS
Utility Mitigation 83,570 ‐ ‐ ‐ ‐ (83,570) 0.00%
Engineering 770,956 161,075 522,088 ‐ 683,163 (87,793) ‐11.39%
Facilities Maintenance 860,162 378,262 755,848 ‐ 1,134,110 273,948 31.85%
Graffiti Abatement 194,874 139,320 34,249 ‐ 173,569 (21,305) ‐10.93%
Safe Clean Water Program 1,802,547 113,935 620,000 ‐ 733,935 (1,068,612) ‐59.28%
Roadway Maintenance 1,782,731 1,400,155 569,657 175,000 2,144,812 362,081 20.31%
Sewer Maintenance 4,028,529 1,429,190 1,578,675 325,000 3,332,865 (695,664) ‐17.27%
Parks Operations 2,824,800 3,030,545 1,810,159 1,800,000 6,640,704 3,815,904 135.09%
Subtotal‐Public Works 12,510,528 6,652,482 5,890,675 2,300,000 14,843,157 2,332,629 18.65%
TOTAL CITY OPERATIONS BUDGET 194,001,267 59,023,734 127,646,837 13,587,417 200,257,987 6,256,720 3.23%
Capital Improvement Projects 17,279,299 ‐ ‐ 9,898,753 9,898,753 (7,380,546) ‐42.71%
Pension Obligation Bonds 4,749,972 ‐ 4,748,436 ‐ 4,748,436 (1,536) ‐0.03%
Successor Agency 3,974,432 ‐ 3,874,761 ‐ 3,874,761 (99,671) ‐2.51%
Total Transfers 9,308,789 ‐ 10,364,857 ‐ 10,364,857 1,056,068 11.34%
TOTAL CITY AND UTILITY BUDGET 229,313,760 59,023,734 146,634,891 23,486,170 229,144,795 (168,965) ‐0.07%
FY 2023/24 FY 2024/25 FY 2023/24 FY 2024/25
Orgkey Object Fund Amount Amount Orgkey Object Fund Amount Amount
1090000000 5940 General Fund 330,115 344,795 3700000000 5950 Rosedale CFD Fund 330,115 344,795
1090000000 5940 General Fund 58,255 60,845 6800000000 5950 Public Safety CFD Fund 58,255 60,845
1090000000 5940 General Fund 20,000 20,000 3140711920 5950 Consumer Services Fund 20,000 20,000
1090000000 5940 General Fund 106,200 110,800 3140711920 5950 Consumer Services Fund 106,200 110,800
1090000000 5940 General Fund 1,030,781 1,210,220 3640750000 5950 Refuse Fund 1,030,781 1,210,220
1090000000 5940 General Fund 30,000 150,000 3455665000 5950 Sewer Fund 30,000 150,000
1090000000 5940 General Fund 16,800 16,800 3140711920 5950 Consumer Services Fund 16,800 16,800
1090000000 5940 General Fund 6,000 6,000 3455665000 5950 Sewer Fund 6,000 6,000
1090000000 5940 General Fund 112,190 116,930 3140711920 5950 Consumer Services Fund 112,190 116,930
1090000000 5940 General Fund 103,510 108,955 3140711920 5950 Consumer Services Fund 103,510 108,955
1090000000 5940 General Fund 48,720 43,391 3140711920 5950 Consumer Services Fund 48,720 43,391
1300000000 5940 Utility Mitigation Fund 120,000 350,000 3200000000 5950 Water Fund 120,000 350,000
1300000000 5940 Utility Mitigation Fund 202,000 363,000 3300000000 5950 Electric Fund 202,000 363,000
2920331000 5940 Fire Services Fund 6,854,669 7,179,410 1090000000 5950 General Fund 6,854,669 7,179,410
1090000000 5940 General Fund 161,720 169,421 3140711920 5950 Consumer Services Fund 161,720 169,421
1090000000 5940 General Fund 10,500 10,500 3140711920 5950 Consumer Services Fund 10,500 10,500
1090000000 5940 General Fund 9,990 10,670 3140711903 5950 Consumer Services Fund 9,990 10,670
1090000000 5940 General Fund 7,880 8,255 3140711903 5950 Consumer Services Fund 7,880 8,255
1090000000 5940 General Fund 9,600 10,255 3240722701 5950 Water Fund 9,600 10,255
1090000000 5940 General Fund 8,405 8,975 3240723750 5950 Water Fund 8,405 8,975
1090000000 5940 General Fund 9,600 10,255 3240723750 5950 Water Fund 9,600 10,255
1090000000 5940 General Fund 7,605 8,120 3340735830 5950 Electric Fund 7,605 8,120
1090000000 5940 General Fund 12,820 13,695 3340735880 5950 Electric Fund 12,820 13,695
1090000000 5940 General Fund 12,620 13,475 3340735880 5950 Electric Fund 12,620 13,475
1090000000 5940 General Fund 8,100 8,650 3340735880 5950 Electric Fund 8,100 8,650
1090000000 5940 General Fund 10,710 11,440 3340735880 5950 Electric Fund 10,710 11,440
TOTAL TRANSFERS IN: 9,308,789 10,364,857 TOTAL TRANSFERS OUT: 9,308,789 10,364,857
TRANSFERS IN TRANSFERS OUT
CITY OF AZUSA
ADOPTED TRANSFERS SCHEDULE
PERSONNEL
OVERVIEW
Fiscal Year 2023/24 Fiscal Year 2024/25
Full‐Time Part‐Time Total Full‐Time Part‐Time Total
DEPARTMENT
Administration 7.30 1.90 9.20 7.30 1.90 9.20
Administrative Services 19.90 0.92 20.82 20.90 1.30 22.20
Community Resources 22.55 25.71 48.26 23.29 27.22 50.51
Economic & Community Dev 20.35 1.15 21.50 20.35 1.15 21.50
Information Technology 9.00 ‐ 9.00 9.00 ‐ 9.00
Library 10.00 9.79 19.79 11.00 9.31 20.31
Light & Water 87.60 ‐ 87.60 88.60 ‐ 88.60
Public Safety 96.00 4.73 100.73 109.00 7.73 116.73
Public Works 34.52 3.46 37.97 36.31 2.24 38.55
Total 307.00 47.65 354.65 326.00 50.85 376.85
Administration
3%Administrative
Services
6%
Community
Resources
14%Economic &
Community Dev
6%
Information
Technology
2%
Library
5%
Light & Water
25%
Public Safety
28%
Public Works
11%
FISCAL YEAR 23/24 AND 24/25 PERSONNEL BY
DEPARTMENT
FULL‐TIME PERSONNEL
SUMMARY
FTE ALLOCATION BUDGETED SALARY BUDGETED SALARY
FY 23/24 FY 24/25 FY 22/23 FY 23/24 FY 24/25
ADMINISTRATION
City Manager's Office 4.30 4.30 381,680 575,920 593,905
City Clerk 3.00 3.00 234,860 262,330 276,681
Administration Total 7.30 7.30 616,540 838,250 870,586
ADMINISTRATIVE SERVICES
Accounting 9.70 9.70 785,690 998,325 1,076,110
Purchasing 3.00 3.00 238,085 256,310 279,235
Personnel Services 2.75 2.75 224,785 262,615 279,980
Risk Management 2.75 2.75 224,785 262,610 279,980
CFD Park Operations ‐ Rosedale 1.70 2.70 137,945 162,450 214,765
Administrative Services Total 19.90 20.90 1,611,290 1,942,310 2,130,070
COMMUNITY RESOURCES
Recreation 7.95 7.95 470,900 672,715 732,420
Senior Activities 4.45 4.45 66,540 308,695 369,135
Senior Nutrition ‐ ‐ 154,895 ‐ ‐
Proposition A 6.88 7.63 525,570 486,625 586,835
Proposition C 3.27 3.26 296,425 258,960 280,305
Community Resources Total 22.55 23.29 1,514,330 1,726,995 1,968,695
ECONOMIC & COMMUNITY DEVELOPMENT
Building 4.95 4.95 460,775 457,185 496,280
Community Improvement 7.69 7.69 545,840 636,595 717,931
Community Development Block Grant (CDBG) 1.51 1.51 103,840 110,005 131,155
Economic Development 2.25 2.25 195,770 172,305 222,300
Planning 3.95 3.95 326,005 345,510 385,061
Economic & Community Development Total 20.35 20.35 1,632,230 1,721,600 1,952,726
INFORMATION TECHNOLOGY
City Information Systems 4.00 4.00 301,735 407,570 448,909
Light and Water Information Systems 4.50 4.50 469,690 455,440 494,980
Sewer Information Systems 0.50 0.50 26,440 47,875 47,869
Information Technology Total 9.00 9.00 797,865 910,885 991,758
LIBRARY
General Library Services 10.00 11.00 647,515 767,080 847,584
Library Total 10.00 11.00 647,515 767,080 847,584
FULL‐TIME PERSONNEL
SUMMARY
FTE ALLOCATION BUDGETED SALARY BUDGETED SALARY
FY 23/24 FY 24/25 FY 22/23 FY 23/24 FY 24/25
LIGHT AND WATER
Consumer Services 30.25 30.25 2,492,030 2,744,920 2,899,165
Electric 26.00 26.00 3,185,045 3,409,295 3,633,836
Public Benefit 1.45 1.45 182,465 182,560 200,785
Solid Waste 0.60 0.60 111,204 111,115 118,705
Water 29.30 30.30 2,796,145 3,020,600 3,211,396
Light and Water Total 87.60 88.60 8,766,889 9,468,490 10,063,887
PUBLIC SAFETY
Police 95.00 108.00 9,427,220 10,032,210 10,887,359
Police‐Information Technology 1.00 1.00 75,860 80,480 86,430
Public Safety Total 96.00 109.00 9,503,080 10,112,690 10,973,789
PUBLIC WORKS
Engineering 1.00 1.05 95,175 87,740 98,985
Facilities Maintenance 2.22 3.19 125,560 168,520 220,604
Graffiti Abatement 1.44 1.19 74,580 87,185 72,435
Parks Operations 9.95 9.95 536,835 701,370 720,489
Roadway Maintenance 10.97 11.37 705,560 773,625 846,695
Safe Clean Water 0.43 0.93 41,635 31,705 75,675
Sewer Maintenance 8.51 8.64 887,955 883,325 940,602
Public Works Total 34.52 36.31 2,467,300 2,733,470 2,975,485
TOTAL FULL‐TIME PERSONNEL 307.00 326.00 27,557,039$ 30,221,770$ 32,774,581$
PART‐TIME PERSONNEL
SUMMARY
FTE ALLOCATION BUDGETED SALARY BUDGETED SALARY
FY 23/24 FY 24/25 FY 22/23 FY 23/24 FY 24/25
ADMINISTRATION
City Council N/A N/A 24,000 24,000 24,000
City Treasurer N/A N/A 31,525 31,525 31,525
City Clerk 1.90 1.90 81,945 131,945 127,900
Administration Total 1.90 1.90 155,010 187,470 183,425
ADMINISTRATIVE SERVICES
Accounting ‐ 0.50 ‐ 31,290 ‐
CFD Park Operations ‐ Rosedale 0.92 0.80 30,480 33,490 33,245
Administrative Services Total 0.92 1.30 58,985 64,780 33,245
COMMUNITY RESOURCES
Recreation 16.89 16.89 572,035 632,425 702,425
Aquatic Programs 6.30 7.81 175,070 241,960 332,205
Proposition A 1.89 1.89 94,180 113,965 119,135
Proposition C 0.63 0.63 31,390 37,990 39,710
Community Resources Total 25.71 27.22 872,675 1,026,340 1,193,475
ECONOMIC & COMMUNITY DEVELOPMENT
Community Development Block Grant (CDBG) 1.15 1.15 43,690 44,280 44,280
Economic & Community Development Total 1.15 1.15 43,690 44,280 44,280
LIBRARY
General Library Services 9.79 9.31 375,675 421,135 417,906
Library Total 9.79 9.31 375,675 421,135 417,906
PUBLIC SAFETY
Police 4.73 7.73 282,545 294,800 437,154
Public Safety Total 4.73 7.73 282,545 294,800 437,154
PART‐TIME PERSONNEL
SUMMARY
FTE ALLOCATION BUDGETED SALARY BUDGETED SALARY
FY 23/24 FY 24/25 FY 22/23 FY 23/24 FY 24/25
PUBLIC WORKS
Facilities Maintenance 0.48 0.48 21,780 23,890 23,890
Graffiti Abatement 0.30 0.30 17,495 17,480 18,385
Roadway Maintenance 0.40 0.40 23,080 23,120 24,320
Park Operations 1.80 0.58 137,065 68,360 21,045
Sewer Maintenance 0.48 0.48 23,700 26,005 26,005
Public Works Total 3.46 2.24 223,120 158,855 113,644
TOTAL PART‐TIME PERSONNEL 47.65 50.85 2,038,715$ 2,197,660$ 2,423,130$
PERSONNEL DETAIL
ADMINISTRATION
FTE ALLOCATION BUDGETED SALARY
FY 23/24 FY 24/25 FY 23/24 FY 24/25
OFFICE OF THE CITY MANAGER
City Manager 0.30 0.30 84,000$ 86,520$
Deputy City Manager 1.00 1.00 200,000 206,000
Senior Management Analyst 1.00 1.00 85,295 82,765
Senior Project Manager 1.00 1.00 132,985 131,170
Executive Asst. to the City Mgr 1.00 1.00 73,640 87,450
Full‐Time Total 4.30 4.30 575,920 593,905
CITY CLERK
Chief Deputy City Clerk 1.00 1.00 132,985 137,730
Deputy City Clerk I 1.00 1.00 55,345 59,600
Deputy City Clerk II 1.00 1.00 74,000 79,350
Full‐Time Total 3.00 3.00 262,330 276,681
City Clerk N/A N/A 37,085 37,085
Receptionist 1.90 1.90 94,860 90,815
Part‐Time Total 1.90 1.90 131,945 127,900
CITY COUNCIL
Councilmember N/A N/A 24,000 24,000
Part‐Time Total ‐ ‐ 24,000 24,000
CITY TREASURER
City Treasurer N/A N/A 31,525 31,525
Part‐Time Total ‐ ‐ 31,525 31,525
Administration Full‐Time Total 7.30 7.30 838,250$ 870,586$
Administration Part‐Time Total 1.90 1.90 187,470$ 183,425$
PERSONNEL DETAIL
ADMINISTRATIVE SERVICES
FTE ALLOCATION BUDGETED SALARY
FY 23/24 FY 24/25 FY 23/24 FY 24/25
ACCOUNTING
Director of Administrative Services 0.50 0.50 112,500$ 115,875$
Finance Manager 1.00 1.00 140,030 148,515
Budget and Revenue Manager 1.00 1.00 127,730 150,915
Senior Accountant 2.00 2.00 186,865 197,370
Junior Accountant 1.00 1.00 71,410 74,760
Senior Payroll Specialist 1.00 1.00 75,520 82,240
Payroll Supervisor 1.00 1.00 106,865 115,815
Principal Accountant 0.30 0.30 33,530 34,595
Senior Accounting Specialist 0.90 0.90 78,170 84,515
Accounting Specialist 1.00 1.00 65,705 71,510
Full‐Time Total 9.70 9.70 998,325 1,076,110
Accounting Specialist P/T ‐ 0.50 ‐ 31,290
Part‐Time Total ‐ 0.50 ‐ 31,290
PURCHASING
Purchasing Supervisor 1.00 1.00 102,475 115,815
Senior Storekeeper 1.00 1.00 87,765 95,380
Storekeeper 1.00 1.00 66,070 68,040
Full‐Time Total 3.00 3.00 256,310 279,235
PERSONNEL SERVICES
Director of Administrative Services 0.25 0.25 56,250 57,935
Human Resources Manager 0.50 0.50 62,385 74,255
Human Resources Specialist I 0.50 0.50 33,680 32,840
HR/Risk Management Analyst 1.00 1.00 85,175 87,100
Personnel Services Assistant 0.50 0.50 25,125 27,850
Full‐Time Total 2.75 2.75 262,615 279,980
RISK MANAGEMENT
Director of Administrative Services 0.25 0.25 56,250 57,935
Human Resources Manager 0.50 0.50 62,385 74,255
Human Resources Specialist I 0.50 0.50 33,680 32,840
HR/Risk Management Analyst 1.00 1.00 85,170 87,100
Personnel Services Assistant 0.50 0.50 25,125 27,850
Full‐Time Total 2.75 2.75 262,610 279,980
PERSONNEL DETAIL
ADMINISTRATIVE SERVICES
FTE ALLOCATION BUDGETED SALARY
FY 23/24 FY 24/25 FY 23/24 FY 24/25
CFD OPERATIONS ‐ ROSEDALE
Director of Public Works/City Engineer 0.15 0.15 30,000$ 30,900$
Parks Maintenance Crew Supervisor 0.25 0.25 24,410 19,050
Public Works Superintendent Parks 0.30 0.30 37,180 39,620
Park Maintenance Worker I ‐ 1.00 ‐ 52,150
Park Maintenance Worker III 1.00 1.00 70,860 73,045
Full‐Time Total 1.70 2.70 162,450 214,765
Asst Parks Maintenance Worker I 0.08 0.00 3,065 ‐
Parks Ambassadors 0.84 0.80 30,425 33,245
Part‐Time Total 0.92 0.80 33,490 33,245
Admin Services Full‐Time Total 19.90 20.90 1,942,310$ 2,130,069$
Admin Services Part‐Time Total 0.92 1.30 33,490$ 64,535$
PERSONNEL DETAIL
COMMUNITY RESOURCES
FTE ALLOCATION BUDGETED SALARY
FY 23/24 FY 24/25 FY 23/24 FY 24/25
RECREATION
Director of Community Resources 0.75 0.75 138,750$ 142,915$
Recreation Manager 1.00 1.00 101,080 111,735
Community Resources Supervisor ‐ Recreation 1.00 1.00 77,560 82,255
Recreation Coordinator 2.75 2.75 174,650 202,505
Senior Administrative Specialist 1.00 1.00 82,820 86,915
Senior Recreation Leader 1.00 1.00 45,200 47,890
Family Services Manager 0.45 0.45 52,655 58,205
Full‐Time Total 7.95 7.95 672,715 732,420
Assistant Recreation Leader 6.83 7.18 242,585 265,290
Recreation Leader 8.87 5.23 337,945 200,125
Senior Recreation Leader 1.19 4.23 51,895 220,690
Recreation Coordinator ‐ 0.25 ‐ 16,320
Part‐Time Total 16.89 16.89 632,425 702,425
AQUATIC PROGRAM
Recreation Coordinator (Pool Manager) 0.50 ‐ 24,705 ‐
Assistant Pool Manager 0.70 0.70 26,845 36,110
Assistant Recreation Leader 0.53 0.53 18,310 28,060
Recreation Leader 0.50 0.50 18,305 18,895
Lifeguard 2.00 4.00 71,500 165,830
Instructor Guard 2.07 1.83 82,295 72,410
Senior Instructor Guard ‐ 0.25 ‐ 10,900
Part‐Time Total 6.30 7.81 241,960 332,205
PERSONNEL DETAIL
COMMUNITY RESOURCES
FTE ALLOCATION BUDGETED SALARY
FY 23/24 FY 24/25 FY 23/24 FY 24/25
SENIOR PROGRAMS
Senior Management Analyst 0.50 0.50 45,105$ 55,090$
Senior Administrative Specialist 0.50 0.50 38,820 42,860
Recreation Coordinator 0.90 0.90 50,385 69,900
Family Services Manager 0.55 0.55 58,205 71,140
Community Resources Supervisor ‐ Senior Services 1.00 1.00 74,560 82,255
Senior Recreation Leader 1.00 1.00 41,620 47,890
Full‐Time Total 4.45 4.45 308,695 369,135
PROPOSITION A
Director of Community Resources 0.13 0.13 21,250 23,820
Transportation Supervisor 0.75 0.75 66,735 72,215
Transportation Dispatcher 1.50 2.25 94,725 175,195
Principal Accountant 0.25 0.25 26,290 29,460
Senior Accounting Specialist 0.10 0.10 7,740 9,430
Bus Driver 3.75 3.75 225,980 226,420
Senior Management Analyst 0.25 0.25 22,550 27,545
Senior Administrative Specialist 0.10 0.10 7,705 8,330
City Manager 0.05 0.05 13,650 14,420
Full‐Time Total 6.88 7.63 486,625 586,835
Bus Driver 1.14 1.14 66,595 67,640
Transportation Dispatcher 0.75 0.75 47,370 51,495
Part‐Time Total 1.89 1.89 113,965 119,135
PERSONNEL DETAIL
COMMUNITY RESOURCES
FTE ALLOCATION BUDGETED SALARY
FY 23/24 FY 24/25 FY 23/24 FY 24/25
PROPOSITION C
Director of Community Resources 0.12 0.12 21,250$ 23,820$
Transportation Supervisor 0.25 0.25 21,800 24,070
Transportation Dispatcher 0.50 0.50 31,575 34,325
Principal Accountant 0.25 0.25 26,290 29,460
Bus Driver 1.25 1.25 75,325 75,475
Senior Management Analyst 0.25 0.25 22,550 27,545
Senior Administrative Specialist 0.60 0.60 46,520 51,190
City Manager 0.05 0.05 13,650 14,420
Full‐Time Total 3.27 3.27 258,960 280,305
Bus Driver 0.38 0.38 22,200 22,545
Transportation Dispatcher 0.25 0.25 15,790 17,165
Part‐Time Total 0.63 0.63 37,990 39,710
Community Resources Full‐Time Total 22.55 23.30 1,726,995$ 1,968,695$
Community Resources Part‐Time Total 25.71 27.22 1,026,340$ 1,193,475$
PERSONNEL DETAIL
ECONOMIC AND COMMUNITY DEVELOPMENT
FY 23/24 FY 24/25 FY 23/24 FY 24/25
BUILDING
Econ & Comm Dev Director 0.35 0.35 64,750$ 72,100$
Senior Administrative Specialist 0.25 0.25 15,880 18,890
Planning Manager 0.35 0.35 47,110 51,980
Building Official 1.00 1.00 100,925 114,005
Building Inspector I 1.00 1.00 87,485 90,070
Building Inspector II 1.00 1.00 80,535 80,535
Building Technician 1.00 1.00 60,500 68,700
Full‐Time Total 4.95 4.95 457,185 496,280
COMMUNITY IMPROVEMENT
Econ & Comm Dev Director 0.30 0.30 55,500 61,800
Senior Administrative Specialist 0.25 0.25 15,880 18,890
Planning Manager 0.30 0.30 40,380 44,555
Community Improvement Manager 0.84 0.84 104,110 113,760
Community Improvement Inspector 3.00 3.00 198,265 221,070
Sr. Community Improvement Inspector 1.00 1.00 84,530 97,960
SR Community Development Tech 2.00 2.00 137,930 159,895
Full‐Time Total 7.69 7.69 636,595 717,931
COMMUNITY DEVELOPMENT BLOCK GRANT
Community Improvement Manager 0.16 0.16 19,310 21,670
Community Improvement Inspector 1.00 1.00 71,630 83,035
Recreation Coordinator 0.35 0.35 19,065 26,450
Full‐Time Total 1.51 1.51 110,005 131,155
Recreation Leader ‐ P/T 1.15 1.15 44,280 44,280
Part‐Time Total 1.15 1.15 44,280 44,280
ECONOMIC DEVELOPMENT
Economic Development Specialist 1.00 1.00 70,395 95,815
Economic Development & Housing Coordinator 1.00 1.00 86,030 107,595
Senior Administrative Specialist 0.25 0.25 15,880 18,890
Full‐Time Total 2.25 2.25 172,305 222,300
FTE ALLOCATION BUDGETED SALARY
PERSONNEL DETAIL
ECONOMIC AND COMMUNITY DEVELOPMENT
FY 23/24 FY 24/25 FY 23/24 FY 24/25
FTE ALLOCATION BUDGETED SALARY
PLANNING
Econ & Comm Dev Director 0.35 0.35 64,750$ 72,100$
Senior Administrative Specialist 0.25 0.25 15,880 18,890
Planning Manager 0.35 0.35 47,110 51,980
Senior Planner 1.00 1.00 85,490 106,705
Assistant Planner 1.00 1.00 73,915 76,840
Planning Technician 1.00 1.00 58,365 58,545
Full‐Time Total 3.95 3.95 345,510 385,061
Econ. & Comm. Dev. Full‐Time Total 20.35 20.35 1,721,600$ 1,952,726$
Econ. & Comm. Dev. Part‐Time Total 1.15 1.15 44,280$ 44,280$
PERSONNEL DETAIL
INFORMATION TECHNOLOGY
FTE ALLOCATION BUDGETED SALARY
FY 23/24 FY 24/25 FY 23/24 FY 24/25
CITY INFORMATION SYSTEMS
Director of Information Systems and Library 0.00 0.00 ‐$ ‐$
Director of Information Technology 0.50 0.50 85,000 100,425
Asst. Director of Information Technology 0.00 0.00 ‐ ‐
Information Tech & Sys Manager ‐ Network 0.50 0.50 60,975 67,350
Information Tech & Sys Manager ‐ GIS 0.25 0.25 30,490 30,490
Senior Administrative Specialist 0.50 0.50 35,015 39,675
Senior Information Technology Analyst 1.50 1.50 143,950 156,260
Senior GIS Analyst 0.00 0.00 ‐ ‐
Information Technology Analyst 0.75 0.75 52,140 54,710
Full‐Time Total 4.00 4.00 407,570 448,909
LIGHT & WATER INFORMATION SYSTEMS
Director of Information Systems and Library 0.00 0.00 ‐ ‐
Director of Information Technology 0.50 0.50 85,000 100,425
Asst. Director of Information Technology 0.00 0.00 ‐ ‐
Information Tech & Sys Manager ‐ Network 0.50 0.50 60,975 67,350
Information Tech & Sys Manager ‐ GIS 0.50 0.50 60,975 60,980
Senior Administrative Specialist 0.50 0.50 35,015 39,675
Senior Information Technology Analyst 1.50 1.50 143,950 154,460
Information Technology Analyst 1.00 1.00 69,525 72,090
Senior GIS Analyst 0.00 0.00 ‐ ‐
Full‐Time Total 4.50 4.50 455,440 494,980
SEWER INFORMATION SYSTEMS
Information Tech & Sys Manager ‐ GIS 0.25 0.25 30,490 30,490
Senior GIS Analyst 0.00 0.00 ‐ ‐
Information Technology Analyst 0.25 0.25 17,385 17,380
Full‐Time Total 0.50 0.50 47,875 47,869
Information Technology Full‐Time Total 9.00 9.00 910,885$ 991,757$
PERSONNEL DETAIL
LIBRARY
FTE ALLOCATION BUDGETED SALARY
FY 23/24 FY 24/25 FY 23/24 FY 24/25
GENERAL LIBRARY SERVICES
City Librarian 1.00 1.00 154,375$ 150,575$
Senior Librarian 1.00 1.00 84,740 102,500
Senior Librarian ‐ Adult 1.00 1.00 76,860 102,500
Librarian 1.00 1.00 73,370 80,845
Library Circulation Supervisor 1.00 1.00 68,815 61,610
Library Assistant III 3.00 4.00 154,850 201,660
Senior Administrative Specialist 1.00 1.00 77,035 68,545
Senior Community Resources Specialist 1.00 1.00 77,035 79,350
Full‐Time Total 10.00 11.00 767,080 847,584
Library Aide 3.33 2.85 123,545 107,970
Library Page 2.38 2.38 85,605 87,545
Literacy Services & Adult Education Coord 0.70 0.70 49,490 52,430
Literacy Program Assistant 0.48 0.48 19,070 19,505
Community Resource Specialist 0.50 0.50 30,130 30,230
Administrative Assistant 0.48 0.48 21,490 22,155
Office Specialist I (Passport Agent) 0.48 0.48 20,805 20,415
Bookmobile Driver 0.48 0.48 19,330 19,960
Department Intern 0.48 0.48 16,735 17,275
Librarian 0.50 0.50 34,935 40,420
Part‐Time Total 9.79 9.31 421,135 417,906
Library Full‐Time Total 10.00 11.00 767,080$ 847,584$
Library Part‐Time Total 9.79 9.31 421,135$ 417,906$
PERSONNEL DETAIL
LIGHT & WATER
FTE ALLOCATION BUDGETED SALARY
FY 23/24 FY 24/25 FY 23/24 FY 24/25
CONSUMER SERVICES
Administration
General Manager 0.95 0.95 223,245$ 239,735
Executive Assistant ‐ 1.00 ‐ 75,540
Management Analyst ‐ 2.00 ‐ 178,580
Utilities Admin. and Financial Services Mgr 1.00 1.00 134,600 148,510
Senior Management Analyst 1.00 1.00 90,210 110,185
Senior Administrative Specialist 3.00 1.00 220,620 84,515
City Manager 0.30 0.30 79,500 86,520
Utilities Financial Services Analyst 1.00 ‐ 75,865 ‐
Subtotal 7.25 7.25 824,040 923,585
Field Services
Field Services Representative 4.00 4.00 378,235 389,435
Customer Service Rep III 0.00 0.00 ‐ ‐
Field Services Supervisor 1.00 1.00 107,720 109,645
Subtotal 5.00 5.00 485,955 499,080
Records and Collections
Customer Care Operations Supervisor 2.00 2.00 201,700 191,645
Utility Business Information Systems Specialist 1.00 1.00 104,480 108,740
Customer Services Representative I 6.00 8.00 342,355 466,735
Customer Services Representative II 1.00 1.00 70,785 72,905
Customer Services Representative III 4.00 2.00 297,825 167,805
Utility Billing Specialist 2.00 2.00 170,630 176,775
Utility Collections Specialist 1.00 1.00 67,725 67,725
Subtotal 17.00 17.00 1,255,500 1,252,330
Employee Expenses
Asst General Manager ‐ Cust Care & Solutions 1.00 1.00 179,425 224,170
Subtotal 1.00 1.00 179,425 224,170
Full‐Time Total 30.25 30.25 2,744,920 2,899,165
Records and Collections
Cashier 0.00 0.00 ‐ ‐
Subtotal 0.00 0.00 ‐ ‐
Part‐Time Total 0.00 0.00 ‐ ‐
PERSONNEL DETAIL
LIGHT & WATER
FTE ALLOCATION BUDGETED SALARY
FY 23/24 FY 24/25 FY 23/24 FY 24/25
ELECTRIC
Distribution Operations
Assistant Gen Manager‐Electric Ops 1.00 1.00 184,225$ 226,570$
Electric Distribution Supervisor 1.00 1.00 172,945 186,320
Electric Crew Supervisor 3.00 3.00 488,430 503,430
Apprentice Line Mechanic 6.00 6.00 598,825 630,035
Line Mechanic 3.00 3.00 335,930 335,930
Line Mechanic Helper 0.00 0.00 ‐ ‐
Electric Troubleshooter 4.00 4.00 570,340 567,430
Senior Electric Test Technician 0.00 0.00 ‐ ‐
Electrical Test Technician 0.00 0.00 ‐ ‐
Senior Electrical and Substation Test Technician 2.00 2.00 281,350 282,550
Management Analyst 1.00 1.00 69,875 91,250
Subtotal 21.00 21.00 2,701,920 2,823,516
Engineering
Senior Electrical Engineer 1.00 1.00 140,120 160,500
Electrical Engineer 1.00 1.00 104,720 114,820
Subtotal 2.00 2.00 244,840 275,320
Resources Management
Assistant Gen Manager‐Resources Management 1.00 1.00 202,165 226,570
Senior Power Resources Planner 1.00 1.00 154,680 187,270
Senior Power Resources Coordinator 1.00 1.00 105,690 121,160
Subtotal 3.00 3.00 462,535 535,000
Electric Full‐Time Total 26.00 26.00 3,409,295 3,633,836
PUBLIC BENEFIT PROGRAMS
General Manager 0.05 0.05 11,800 12,155
Environmental Programs Specialist 0.70 0.70 74,775 82,320
Environmental Programs Manager 0.70 0.70 95,985 106,310
Public Benefit Programs Full‐Time Total 1.45 1.45 182,560 200,785
SOLID WASTE
City Manager 0.30 0.30 79,500 84,000
Environmental Programs Specialist 0.30 0.30 31,615 34,705
Solid Waste Full‐Time Total 0.60 0.60 111,115 118,705
PERSONNEL DETAIL
LIGHT & WATER
FTE ALLOCATION BUDGETED SALARY
FY 23/24 FY 24/25 FY 23/24 FY 24/25
WATER
City
Assistant Gen Manager‐Water Ops 1.00 1.00 157,395$ 203,550$
Senior Water System Engineer 1.00 1.00 121,040 121,040
Asst Water Utility Engineer 1.00 1.00 67,770 67,770
Management Analyst 1.00 1.00 69,875 86,905
Water System Engineer 1.00 1.00 104,725 114,425
Environmental Programs Manager 0.30 0.30 40,705 45,995
Subtotal 5.30 5.30 561,510 639,685
Source of Supply
Water System Administrator 1.00 1.00 69,125 65,835
Water Treatment Operator II 2.00 2.00 192,670 204,405
Water Treatment Operator III 4.00 4.00 426,020 452,810
Water Treatment OP Lead Supervisor 1.00 1.00 118,550 125,810
Water Treatment Superintentdent 1.00 1.00 146,120 151,455
Subtotal 9.00 9.00 952,485 1,000,315
Transmission & Distribution
Water Distribution Superintentdent 1.00 1.00 146,120 150,360
Water Distribution Crew Supervisor 2.00 2.00 234,700 232,670
Water Distribution Services Specialist 1.00 1.00 103,145 106,240
Meter Reader 0.00 0.00 ‐ ‐
Water Distribution Equipment Operator 2.00 2.00 178,390 183,745
Welder/Water Distribution Worker 2.00 2.00 177,355 175,710
Water Distribution Worker I 2.00 4.00 161,180 300,060
Water Distribution Worker II 1.00 ‐ 100,245 ‐
Water Distribution Worker III 4.00 4.00 405,470 422,610
Subtotal 15.00 16.00 1,506,605 1,571,396
Water Full‐Time Total 29.30 30.30 3,020,600 3,211,396.00
Light & Water Full‐Time Total 87.60 88.60 9,468,490$ 10,063,887$
Light & Water Part‐Time Total ‐ ‐ ‐$ ‐$
PERSONNEL DETAIL
PUBLIC SAFETY
FTE ALLOCATION BUDGETED SALARY
FY 23/24 FY 24/25 FY 23/24 FY 24/25
POLICE
Police Chief 1.00 1.00 237,200$ 262,300$
Police Captain 2.00 2.00 409,920 444,995
Police Lieutenant 4.00 4.00 680,385 720,645
Police Sergeant 8.00 8.00 1,168,575 1,251,265
Police Corporal 10.00 10.00 1,212,875 1,337,775
Police Officer 39.00 39.00 4,051,795 3,919,335
Police Civilian Investigator 2.00 2.00 155,020 161,490
Body Worn Camera & Digital Evidence Tech 1.00 1.00 74,080 77,890
Police Administrative Services Manager 1.00 1.00 135,635 152,110
Police Communications Supervisor 1.00 1.00 102,475 108,110
Police Records Supervisor 1.00 1.00 67,220 67,220
Management Analyst 1.00 1.00 89,150 99,415
Community Services Officer‐Field 4.00 4.00 249,315 255,190
Court Liaison Officer 1.00 1.00 82,635 86,830
Dispatcher 10.00 10.00 716,410 716,590
Jail, Fleet, & Facilities Coordinator 1.00 1.00 67,560 76,440
Property, Evidence, & Crime Scene Tech 1.00 1.00 87,580 111,385
Emergency Services Coordinator 1.00 1.00 82,055 102,340
Police Records Specialist 2.00 3.00 101,065 149,920
Senior Police Records Specialist 2.00 2.00 107,605 107,120
Training Coordinator 1.00 1.00 86,955 91,365
Special Services Officer ‐ 12.00 ‐ 512,060
Executive Assistant 1.00 1.00 66,700 75,570
Full‐Time Total 95.00 108.00 10,032,210 10,887,359
Administrative Assistant 0.95 0.95 45,970 49,110
Office Specialist I 0.50 0.50 20,640 21,265
Police Aide III 0.48 0.48 16,865 16,865
Police Dispatcher 1.05 1.05 66,630 66,630
Police Records Specialist 1.00 1.00 47,080 50,775
Police Officer Reserve I 0.20 0.20 19,435 20,895
Special Services Officer ‐ 3.00 ‐ 128,015
Police Sergeant Reserve 0.55 0.55 78,180 83,600
Part‐Time Total 4.73 7.73 294,800 437,154
POLICE INFORMATION SYSTEMS
Information Tech Analyst 1.00 1.00 80,480 86,430
Full‐Time Total 1.00 1.00 80,480 86,430
Public Safety Full‐Time Total 96.00 109.00 10,112,690$ 10,973,789$
Public Safety Part‐Time Total 4.73 7.73 294,800$ 437,154$
PERSONNEL DETAIL
PUBLIC WORKS
FTE ALLOCATION BUDGETED SALARY
FY 23/24 FY 24/25 FY 23/24 FY 24/25
ENGINEERING
Public Works Inspector 1.00 1.00 87,740$ 93,250$
Senior Accountant 0.00 0.05 ‐ 5,735
Full‐Time Total 1.00 1.05 87,740 98,985
FACILITIES MAINTENANCE
Street Maintenance Crew Supervisor 0.08 0.07 5,785 5,795
Street Maintenance Worker I 0.03 0.03 1,490 1,490
Street Maintenance Worker II 0.05 0.03 3,155 1,660
Street Maintenance Worker III 0.07 0.07 4,680 4,610
Administrative Specialist 0.00 1.00 ‐ 51,075
Facilities Maintenance Worker 1.00 1.00 56,315 59,220
Facilities Maintenance Foreman 0.00 0.00 ‐ ‐
Facilities Maintenance Supervisor 1.00 1.00 97,095 96,755
Full‐Time Total 2.22 3.19 168,520 220,604
Facilities Maintenance Worker I 0.48 0.48 23,890 23,890
Part‐Time Total 0.48 0.48 23,890 23,890
GRAFFITTI ABATEMENT
Senior Administrative Specialist 0.20 0.20 15,050 16,275
Street Maintenance Worker I 0.54 0.54 28,645 29,550
Street Maintenance Worker II 0.45 0.45 25,845 26,610
Street Maintenance Worker III 0.25 ‐ 17,645 ‐
Full‐Time Total 1.44 1.19 87,185 72,435
Street Maintenance Worker I 0.30 0.30 17,480 18,385
Part‐Time Total 0.30 0.30 17,480 18,385
ROADWAY MAINTENANCE
Director of Public Works/City Engineer 0.25 0.25 46,250 50,375
Senior Management Analyst 0.50 0.50 35,640 44,960
Senior Administrative Specialist 0.65 0.65 49,225 53,840
Street Maintenance Crew Supervisor 2.36 2.36 188,950 202,750
Street Maintenance Worker I 1.38 1.38 73,375 75,410
Street Maintenance Worker II 3.77 3.79 234,730 239,490
Street Maintenance Worker III 2.01 2.39 140,365 174,135
Principal Accountant 0.05 0.05 5,090 5,735
Senior Accountant 0.00 0.00 ‐ ‐
Full‐Time Total 10.97 11.37 773,625 846,695
Street Maintenance Worker I 0.40 0.40 23,120 24,320
Part‐Time Total 0.40 0.40 23,120 24,320
SAFE CLEAN WATER
Senior Administrative Specialist 0.30 0.30 22,540 24,560
Engineering Assistant 0.00 0.50 ‐ 40,445
Senior Management Analyst 0.13 0.13 9,165 10,670
Full‐Time Total 0.43 0.93 31,705 75,675
PERSONNEL DETAIL
PUBLIC WORKS
FTE ALLOCATION BUDGETED SALARY
FY 23/24 FY 24/25 FY 23/24 FY 24/25
SEWER MAINTENANCE
Dir. of Public Works/City Engineer 0.50 0.50 92,500$ 101,500$
Principal Civil Engineer 1.00 1.00 141,180 157,340
Senior Civil Engineer 1.00 1.00 121,040 124,095
Public Works Superintendent 1.00 1.00 121,635 135,430
Public Works Project Manager 1.00 1.00 113,085 122,870
Engineering Assistant 1.00 0.50 78,455 40,445
Engineering Technician ‐ 1.00 ‐ 59,095
Senior Management Analyst 0.13 0.13 9,165 11,560
Street Maint. Crew Supervisor 0.58 0.58 45,355 45,815
Street Maintenance Worker I 0.05 0.05 2,480 2,485
Street Maintenance Worker II 0.73 0.73 46,505 48,945
Street Maintenance Worker III 0.92 0.55 64,030 38,535
Senior Administrative Specialist 0.50 0.50 37,690 41,000
Principal Accountant 0.10 0.10 10,205 11,485
Senior Accountant 0.00 0.00 ‐ ‐
Full‐Time Total 8.51 8.64 883,325 940,602
Engineering Technician 0.48 0.48 26,005 26,005
Part‐Time Total 0.48 0.48 26,005 26,005
PARK OPERATIONS
Director of Public Works/City Engineer 0.10 0.10 18,500 20,060
Recreation Superintendent ‐ Parks Operations 0.70 0.70 83,420 94,000
Senior Management Analyst 0.25 0.25 17,690 22,315
Senior Administrative Specialist 0.15 0.15 11,270 12,370
Administrative Technician 1.00 0.00 60,500 ‐
Parks Maint. Crew Supervisor 1.75 1.75 127,900 136,735
Parks Maintenance Worker I 3.00 4.00 167,190 216,945
Parks Maintenance Worker III 3.00 3.00 214,900 218,065
Full‐Time Total 9.95 9.95 701,370 720,489
Assistant Parks Maint. Worker I 0.75 ‐ 30,895 ‐
Parks Ambassadors 1.05 0.58 37,465 21,045
Part‐Time Total 1.80 0.58 68,360 21,045
Public Works Full‐Time Total 34.51 36.31 2,733,470$ 2,975,485$
Public Works Part‐Time Total 2.98 2.24 158,855$ 113,644$
CITY OF AZUSA
PROPOSED PERSONNEL CHANGES FOR FISCAL YEAR 2024-25 DETAILS
Department Division Request/Proposal Current Classification FTE Total Cost Fund Justification
Administrative
Services
Accounting Salary Range Adjustment Classification: Budget and Revenue
Manager
- 12,640 General Fund Align salary internally
with other Manager
positions and to
external market
Accounting New Part-Time Position Classification: Accounting Specialist P/T 0.50 34,200 General Fund Provide assistance to
Budget and Revenue
Manager due to
growing work demands
Rosedale Parks
Operations
(Public Works)
New Full-Time Position Add: Park Maintenance Worker I 1.00 84,775 Rosedale CFD To support new park
(Great Park) in addition
to existing parks
Admin Svcs Total Estimated Impact: 1.50 131,615$
Library Library New Full-Time Position Add: Library Assistant I/II/III
Delete: Library Aide P/T (0.95 FTE)
0.05 38,915 General Fund To support new Library
structure and growing
programs
Library Total Estimated Impact: 0.05 38,915$
Public Works Parks
Operations
New Full-Time Position Add: Park Maintenance Worker I
Delete: Asst Park Maintenance Worker I
P/T (0.75 FTE)
Delete: Park Ambassador P/T (0.47 FTE)
(0.22) 35,365 General Fund To support two new
additional parks (Dog
Park and Great Park) in
addition to existing
parks
Public Works Total Estimated Impact: (0.22) 35,365$
Public Safety Police New Full-Time Positions Classification: Special Services Officer 12.00 800,990 General Fund
Police New Part-Time Positions Classification: Special Services Officer
P/T
3.00 142,965 General Fund
Police Salary Savings Classification: Police Officer 0.00 (437,085) General Fund
Police Total Estimated Impact: 15.00 506,870$
Light & Water Consumer
Services
Reclassification Add: Management Analyst Delete: Sr.
Administrative Specialist
- 14,650 Consumer
Services Fund
To place employee in a
classification which
best reflects duties
performed
Consumer
Services
Reclassification Add: Management Analyst Delete: Sr.
Administrative Specialist
- 13,940 Electric Fud To place employee in a
classification which
best reflects duties
performed
Light & Water Total Estimated Impact: - 28,590$
GRAND TOTAL ESTIMATED IMPACT: 16.33 741,355$
(Salaries and Benefits)
To replace contracted
jail and security
services with a
dedicated team of city-
employed Special
Services Officers who
will also support the
Patrol Division, Traffic
Bureau, and Detective
Bureau.
CITY OF AZUSA
PROPOSED PERSONNEL CHANGES BY FUNDS FOR FY 2024-25 SUMMARY
Fund Department FTE Total Cost
GENERAL FUND Administrative Services 1.50 131,615
Library 0.05 38,915
Public Safety 15.00 506,870
Public Works (0.22) 35,365
General Fund Total 16.33 712,765$
ROSEDALE CFD Administrative Services (Public Works) 1.00 84,775
Rosedale CFD Total 1.00 84,775$
LIGHT AND WATER Consumer Services - 14,650
Electric - 13,940
Light & Water Total: - 28,590$
GRAND TOTAL ESTIMATED IMPACT: 17.33 826,130$
(Salaries and Benefits)
RESOLUTION NO. 2024-C34
ADOPT RESOLUTION 2024-CXX, A RESOLUTION OF THE CITY
COUNCIL OF THE CITY OF AZUSA ADOPTING YEAR TWO (FISCAL
YEAR ENDING JUNE 30, 2025) OF THE BIENNIAL BUDGET AND
APPROVING APPROPRIATIONS FOR THE CITY OF AZUSA FOR THE
FISCAL YEAR COMMENCING JULY 1, 2023 AND ENDING JUNE 30,
2025;
THE CITY COUNCIL OF THE CITY OF AZUSA DOES RESOLVE AS
FOLLOWS:
SECTION 1. The biennial budget for the City of Azusa for the fiscal year
commencing July 1, 2023 and ending June 30, 2025, was presented and reviewed at a public
workshop held May 30, 2023, and was approved and adopted as the biennial budget of the
City of Azusa for said fiscal years on June 19, 2023. Consistent with section 3.8 of the
budget policy, the adjustments for the year two budget is hereby reviewed and approved by
City Council.
SECTION 2. Pursuant to the adopted budget policy, the City Council must adopt the
budget annually. Therefore, Council is hereby approving the Year Two Budget for FY2024-
2025 (Fiscal Year ending June 30, 2025).
SECTION 3. 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 5. All appropriations in the 2023-2024 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 2024-2025. Appropriations for Capital
Improvement Projects and Capital Outlay are hereby carried forward until project completion
or equipment acquisition.
SECTION 5. 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 6. The City Clerk shall certify as to the adoption of this resolution.
Attachment 2
PASSED, APPROVED and ADOPTED this 17th day of June, 2024.
________________________________________
Robert Gonzales
Mayor
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. 2024-C34 was duly adopted
by the City Council of the City of Azusa at a regular meeting thereof, held on the 17th day of June
2024, 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. 2024-UB04
A RESOLUTION OF THE UTILITY BOARD OF THE CITY OF AZUSA
ADOPTING YEAR TWO (FISCAL YEAR ENDING JUNE 30, 2025) OF
THE BIENNIAL BUDGET AND APPROVING APPROPRIATIONS FOR
UTILITIES FOR THE FISCAL YEARS COMMENCING JULY 1, 2023
AND ENDING JUNE 30, 2025;
NOW, THEREFORE, THE UTILITY BOARD/CITY COUNCIL OF THE
CITY OF AZUSA, CALIFORNIA DOES RESOLVE, DECLARE, DETERMINE, AND
ORDER AS FOLLOWS:
SECTION 1. The biennial budget for Azusa Light and Water ("Utility") for the fiscal
year commencing July 1, 2023 and ending June 30, 2025, was presented and reviewed at a public
workshop held May 30, 2023, and was approved and adopted as the biennial Utility budget for
said fiscal years on June 19, 2023. Consistent with section 3.8 of the budget policy, the
adjustments for the year two budget is hereby reviewed and approved by the Utility Board of
the City of Azusa. 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. Pursuant to the adopted budget policy, the Utility Board of the City of
Azusa must adopt the budget annually. Therefore, Council is hereby approving the Year Two
Budget for FY2024-2025 (Fiscal Year ending June 30, 2025).
SECTION 3. 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 4. All appropriations in the 2023-2024 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 2024-2025. Appropriations for Capital Projects and Capital Outlay are hereby carried forward until project completion or equipment acquisition.
SECTION 5. 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 6. The Secretary shall certify to the adoption of this resolution.
PASSED, APPROVED and ADOPTED this 17th day of June, 2024.
___________________________________________
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. 2024-UB04 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 17th day of June, 2024.
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. 2024-P01
A RESOLUTION OF THE AZUSA PUBLIC FINANCING
AUTHORITY OF THE CITY OF AZUSA ADOPTING YEAR TWO
(FISCAL YEAR ENDING JUNE 30, 2025) OF THE BIENNIAL
BUDGET AND APPROVING APPROPRATIONS FOR THE CITY
OF AZUSA FOR FISCAL YEARS COMMENCING JULY 1, 2023
AND ENDING JUNE 30, 2025
THE BOARD OF DIRECTORS OF THE AZUSA PUBLIC FINANCING
AUTHORITY DOES RESOLVE AS FOLLOWS:
SECTION 1. The preliminary biennial budget for the Azusa Public Financing Authority for
the fiscal year commencing July 1, 2023 and ending June 30, 2025, presented and reviewed at a
public workshop held May 30, 2023, and was approved and adopted as the biennial budget of the
Azusa Public Financing Authority for said fiscal years on June 19, 2023. Consistent with
section 3.8 of the budget policy, the adjustments for the year two budget is hereby reviewed
and approved by the Board of Directors of the Azusa Public Financing Authority/City Council.
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. Pursuant to the adopted budget policy, the City Council must adopt the
budget annually. Therefore, Council is hereby approving the Year Two Budget for FY2024-
2025 (Fiscal Year ending June 30, 2025).
SECTION 3. 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 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 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 5. The Secretary shall certify to the adoption of this resolution.
PASSED, APPROVED and ADOPTED this 17th day of June, 2024.
________________________________________
Robert Gonzales
Mayor
Attachment 4
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. 2024-P01 was duly adopted by the
City Council of the City of Azusa at a regular meeting thereof, held on the 17th day of June, 2024,
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. 2024-R09
A RESOLUTION OF THE SUCCESSOR AGENCY FOR THE FORMER
REDEVELOPMENT AGENCY OF THE CITY OF AZUSA ADOPTING
YEAR TWO (FISCAL YEAR ENDING JUINE 30, 2025) OF THE
BIENNIAL BUDGET AND APPROVING APPROPRIATIONS FOR THE
CITY OF AZUSA FOR THE FISCAL YEARS COMMENCING JULY 1,
2023 AND ENDING JUNE 30, 2025; AND
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 biennial operating budget for the Successor Agency of the former
Redevelopment Agency of the City of Azusa ("Agency") for the fiscal year commencing July 1,
2023 and ending June 30, 2025, was presented and reviewed at a public workshop held May 30,
2023, and was approved and adopted as the biennial budget of the Agency for said fiscal
years on June 19, 2023. Consistent with section 3.8 of the budget policy, the adjustments for
the year two budget is hereby reviewed and approved by the Board of Directors of the
Successor Agency of the Former Redevelopment Agency of the City of Azusa/City Council.
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. Pursuant to the adopted budget policy, the Successor Agency for the
Former Redevelopment Agency of the City of Azusa must adopt the budget annually.
Therefore, the Successor Agency for the Former Redevelopment Agency of the City of Auzsa is
hereby approving the Year Two Budget for FY2024-2025 (Fiscal Year ending June 30, 2025).
SECTION 3. 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 4. All appropriations in the 2023-2024 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 2024-2025.
Appropriations for Capital Projects and Capital Equipment are hereby carried forward until
project completion or equipment acquisition.
SECTION 5. 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.
Attachment 5
SECTION 6. The Secretary shall certify to the adoption of this resolution.
PASSED, APPROVED and ADOPTED this 17th day of June, 2024.
________________________________________
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. 2024-R09 was duly adopted
by the Successor Agency of the former Redevelopment Agency of the City of Azusa, at a regular
meeting thereof, held on the 17th day of June 2024.
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. 2024-C35
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 level of reserves and recommended uses are reviewed each year at
budget adoption; and
WHEREAS, the City desires to reaffirm the General Fund Reserve Policy (Attachment
A)adopted on June 19, 2023 with the adoption of the Fiscal Year 2024/25 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 c ertify as to the adoption of this resolution.
PASSED, APPROVED and ADOPTED this 17th day of June, 2024.
________________________________________
Robert Gonzales
Mayor
Attachment 6
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. 2024-C35 was duly adopted
by the City Council of the City of Azusa at a regular meeting thereof, held on the 17th day of
June 2024, 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 6-19-23
Attachment A
CITY OF AZUSA
GENERAL FUND RESERVE POLICY
POLICY STATEMENT AND PURPOSE:
It is the policy of the City of Azusa (City) to establish sound financial policies that are guidelines
for prudent decision-making related to financial matters. The purpose of this policy is to
establish a target minimum level of designated reserves in the General Fund to:
Reduce the risk of financial impacts resulting from a natural disasters or other
catastrophic events;
Respond to the challenges of a changing economic environment, including prolonged
downturns in the local, state, or national economy;
Demonstrate continued prudent fiscal management and creditworthiness; and
Provide funding stability for core services and infrastructure funded through the General
Fund.
BACKGROUND:
General Fund reserves are classified into two categories: Restricted and Designated. Restricted
reserves are those that are not considered available due to financial, accounting, or legal
restrictions. Designated reserves are established by Council policy for an intended purpose and
are available for use per Council direction.
In addition, the Governmental Accounting Standards Board (“GASB”) Statement No. 54 defines
five specific classifications of fund balance. The five classifications are intended to identify
whether the specific components of fund balance are available for appropriation and are
therefore “Spendable.” The classifications also are intended to identify the extent to which fund
balance is constrained by special restrictions, if any.
The five classifications are:
CLASSIFICATIONS NATURE OF RESTRICTION
Non-spendable Cannot be readily converted to cash
Restricted Externally imposed restrictions
Revised 6-19-23
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 6-19-23
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 a minimum of 120 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 6-19-23
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 35% of the General Fund annual operating expenditures (minus one-time expenditures)
for Fiscal Year 2023/24 and increases to 40% of the General Fund annual operating expenditures
(minus one-time expenditures) for Fiscal Year 2024/25.
After allocating a minimum funding target 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 $2,500,000 and $3,000,000 with the adoption of the Fiscal Year
2023/24 and 2024/25 budgets, respectively. It is the long-term goal of the City to build and
replenish this reserve in an amount equal to the minimum annual funding levels 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 Self-Insured Retention (SIR) for the
Liability insurance program and a $250,000 SIR for the Worker’s Compensation insurance
programs. This means, the City is responsible for the first $150,000 of all liability insurance
claims and $250,000 of all worker’s compensation 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 $3,000,000 and $3,500,000 with the adoption of the Fiscal Year
2023/24 and 2024/25 budgets, respectively. It is the goal of the City to maintain this reserve
annually at the minimum funding 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.
Revised 6-19-23
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.
This Reserve will be funded at $2,000,000 and $2,000,000 with the adoption of the Fiscal Year
2023/24 and 2024/25 budgets, respectively. It is the goal of the City to maintain this reserve
annually at the minimum funding 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 at least 25% of the General Fund’s ongoing, operating
expenditures prior to replenishing the other reserve funds.
Excess Fund Balance
At the end of each fiscal year, the Administrative Service Department Finance Division reports
on the audited year-end financial results. Should actual General Fund revenues exceed
expenditures and encumbrances, a year- end operating surplus shall be reported. Any year-end
surplus that results in the General Fund fund balance exceeding the minimum Budget
Sustainability and Catastrophic Event Reserve level required by this reserve policy shall be
available for allocation for the following, subject to Council approval:
Offset projected future deficits
Anticipated intergovernmental fiscal impacts
One-time funding, non-recurring needs
Loan repayment acceleration
Upon funding of the above, the division of remaining surplus balances shall be recommended to
the City Council by the City Manager or designee, between the Capital Assets and Infrastructure
Replacement, Insurance, and Retiree Benefits Reserves, based on most critical needs at that time.