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HomeMy WebLinkAboutC.2 - Attachment 1 - Budget SummariesBUDGET SUMMARIES FY 2025/26 & FY 2026/27 BUDGETS CITY OF AZUSA Fund Balance Summaries Revenues Summaries Expenditures Summaries Interfund Transfers Schedule Personnel Overview Personnel Request Summary Capital Outlay Summaries Capital Improvement Project Summaries ITEM C.2 Attachment 1 CITY OF AZUSA FY 2025/26 Summary of Changes to Fund Balances Estimated Budget Budget Estimated Fund Balance Revenues Transfers In Expenses Transfers Out Surplus/(Deficit) Fund Balance Fund 6/30/2025 FY 2025/26 FY 2025/26 FY 2025/26 FY 2025/26 6/30/2026 6/30/2026 General Fund General Fund 18,313,016$ 69,998,485$ 2,789,455$ 64,510,890$ 7,830,995$ 446,055$ 18,759,071$ Equipment Replacement 5,593,953 - - 126,755 - (126,755) 5,467,198 Total General Fund 23,906,969 69,998,485 2,789,455 64,637,645 7,830,995 319,300 24,226,269 Special Revenue Funds Measure R 1,335,104 813,335 - 933,180 - (119,845) 1,215,259 Measure M 4,990,395 948,320 - 4,900,000 - (3,951,680) 1,038,715 Measure X (SB1)1,941,151 1,339,370 - 2,100,000 - (760,630) 1,180,521 LA County-MTA/TDA 58,156 39,480 - - - 39,480 97,636 State Gas Tax (209,481) 1,404,935 - 1,006,680 - 398,255 188,774 Utility Mitigation 3,526,722 - 855,000 4,213,895 - (3,358,895) 167,827 Hwy. 39 Maint.1,714,270 35,475 - 1,786,105 - (1,750,630) (36,360) Transit - Proposition 'A'3,559,605 1,564,190 - 1,211,295 - 352,895 3,912,500 Transit - Proposition 'C'3,589,815 1,207,215 - 847,990 - 359,225 3,949,040 CDBG (161,499) 372,980 - 471,415 - (98,435) (259,934) Measure W-Safe Clean Water Program 1,626,362 628,165 - 1,221,310 - (593,145) 1,033,217 Senior Nutrition 10,071 - - - - - 10,071 Public Benefit Program 1,325,529 1,503,840 - 1,923,045 - (419,205) 906,324 Supplemental Law Enforcement 329,047 424,765 - 406,310 - 18,455 347,502 Air Quality Improvement (AQMD)363,621 78,950 - 54,305 - 24,645 388,266 Grants and Seizure 9,278,861 - - 661,635 - (661,635) 8,617,226 Fire Safety Contract 273,444 - 7,330,995 7,330,995 - - 273,444 Rosedale Maint. CFD (Monoriva Nursery)174,137 953,600 759,310 362,035 (167,745) 6,392 AB939 Fees 486,866 522,810 - 396,445 - 126,365 613,231 Employee Benefits 2,000,000 - 500,000 500,000 - - 2,000,000 Measure A - Park Funds 2,123 1,300,000 - 1,300,000 - 2,123 Public Safety CFD 270,969 118,905 - 211,255 63,885 (156,235) 114,734 Total Special Revenue Funds 36,485,266 13,256,335 8,685,995 32,235,170 425,920 (10,718,760) 25,766,506 Capital Projects Funds Rosedale Contribution Fund 489,300 - - - - - 489,300 Rosedale Traffic Mitigation 565,340 - - - - - 565,340 Transportation (LACMTA)(242,476) - - - - - (242,476) Park In-Lieu (Quimby)12,234 8,700 - 150,000 - (141,300) (129,066) Public Works Endowment 92,790 1,995 - - - 1,995 94,785 Total Capital Project Funds 917,188 10,695 - 150,000 - (139,305) 777,883 Debt Service Funds Mountain Cove 542,036 596,735 - 596,735 - - 542,036 Rosedale IA1 4,184,086 3,591,845 - 2,177,465 - 1,414,380 5,598,466 Rosedale IA2 (1,154,965) - - 1,177,950 - (1,177,950) (2,332,915) Public Financing Authority - - - - - - - Total Debt Service Funds 3,571,157 4,188,580 - 3,952,150 - 236,430 3,807,587 Enterprise Funds CA Climate Balancing 2,597,988.00 1,101,200 - 1,100,000 - 1,200 2,599,188 Water (4,340,175.78) 32,191,610 - 35,089,815 431,715 (3,329,921) (7,670,097) Light 25,258,911.54 47,252,770 - 51,837,720 517,910 (5,102,860) 20,156,052 Sewer 8,587,080.00 3,639,495 - 4,575,725 175,495 36,000 8,623,080 Refuse 1,606,380.00 1,256,000 - - 1,256,000 1,210,220 2,816,600 Total Enterprise Funds 33,710,184 85,441,075 - 92,603,260 2,381,120 (7,185,361) 26,524,823 Internal Service Funds Consumer Service (1,330,528) 10,200,890 - 9,363,475 837,415 - (1,330,528) Risk Management/Self Insurance (3,225,402) 5,490,440 - 6,679,950 - (1,189,510) (4,414,912) Central Services 2,844 - - - - - 2,844 IT Services 283,873 4,357,180 - 4,355,980 - - 283,873 Total Internal Service Funds (4,269,213) 20,048,510 - 20,399,405 837,415 (1,189,510) (5,458,723) Successor Agency Funds (22,058,360) 3,788,645 - 4,012,700 - (224,055) (22,282,415) Sub-Total All Funds 91,259,460 196,732,325 11,475,450 217,990,330 11,475,450 (21,258,005) 70,001,455 Less: Internal Service 4,269,213 (20,048,510) - (20,399,405) (837,415) 1,189,510 5,458,723 Net Total All City Funds 95,528,672$ 176,683,815$ 11,475,450$ 197,590,925$ 10,638,035$ (20,068,495)$ 75,460,178$ CITY OF AZUSA FY 2026/27 Summary of Changes to Fund Balances Estimated Budget Budget Estimated Fund Balance Revenues Transfers In Expenses Transfers Out Surplus/(Deficit) Fund Balance Fund 6/30/2026 FY 2026/27 FY 2026/27 FY 2026/27 FY 2026/27 6/30/2027 6/30/2027 General Fund General Fund 18,759,071$ 72,874,690$ 2,895,755$ 67,555,315$ 7,850,925$ 364,205$ 19,123,276$ Equipment Replacement 5,467,198 - - 27,155 - (27,155) 5,440,043 Total General Fund 24,226,269 72,874,690 2,895,755 67,582,470 7,850,925 337,050 24,563,319 Special Revenue Funds Measure R 1,215,259 813,335 - 997,715 - (184,380) 1,030,879 Measure M 1,038,715 948,320 - - - 948,320 1,987,035 Measure X (SB1)1,180,521 1,339,370 - - - 1,339,370 2,519,891 LA County-MTA/TDA 97,636 39,480 - - - 39,480 137,116 State Gas Tax 188,774 1,404,935 - 1,058,810 - 346,125 534,899 Utility Mitigation 167,827 - 855,000 100,000 - 755,000 922,827 Hwy. 39 Maint.(36,360) 36,360 - - - 36,360 0 Transit - Proposition 'A'3,912,500 1,566,490 - 1,271,285 - 295,205 4,207,704 Transit - Proposition 'C'3,949,040 1,816,310 - 882,770 - 933,540 4,882,580 CDBG (259,934) 372,980 - 480,865 - (107,885) (367,819) Measure W-Safe Clean Water Program 1,033,217 628,165 - 1,430,520 - (802,355) 230,862 Senior Nutrition 10,071 - - - - - 10,071 Public Benefit Program 906,324 1,578,375 - 1,937,080 - (358,705) 547,619 Supplemental Law Enforcement 347,502 424,960 - 162,655 - 262,305 609,807 Air Quality Improvement 388,266 79,200 - 58,305 - 20,895 409,161 Grants and Seizure 8,617,226 - - 322,745 - (322,745) 8,294,481 Fire Safety Contract 273,444 - 7,550,925 7,550,925 - - 273,444 Rosedale Maint. CFD (Monoriva Nursery)6,392 1,065,860 683,415 380,135 2,310 8,702 AB939 Fees 613,231 542,675 - 399,840 - 142,835 756,066 Employee Benefits 2,000,000 - 300,000 300,000 - - 2,000,000 Measure A - Park Funds 2,123 - - - - - 2,123 Public Safety CFD 114,734 123,660 - 5,110 67,080 51,470 166,205 Total Special Revenue Funds 25,766,506 12,780,475 8,705,925 17,642,040 447,215 3,397,143 29,163,651 Capital Projects Funds Rosedale Contribution Fund 489,300 - - - - - 489,300 Rosedale Traffic Mitigation 565,340 - - - - - 565,340 Transportation (LACMTA)(242,476) - - - - - (242,476) Park In-Lieu (Quimby)(129,066) 8,700 - - - 8,700 (120,366) Public Works Endowment 94,785 2,045 - 94,785 - (92,740) 2,045 Total Capital Project Funds 1,225,388 10,745 - 94,785 - (84,040) 693,843 Debt Service Funds Mountain Cove 542,036 596,610 - 596,610 - - 542,036 Rosedale IA1 5,598,466 3,619,740 - 2,179,845 - 1,439,895 7,038,361 Rosedale IA2 (2,332,915) - - 1,197,545 - (1,197,545) (3,530,460) Public Financing Authority - - - - - - - Total Debt Service Funds 1,838,284 4,216,350 - 3,974,000 - 242,350 4,049,937 Enterprise Funds CA Climate Balancing 2,599,188.00 2,173,850 - 2,172,650 - 1,200 2,600,388 Water (7,670,097.15) 33,567,105 - 31,064,295 433,300 2,069,510 (5,600,587) Light 20,156,051.67 47,252,770 - 51,487,670 521,055 (4,755,955) 15,400,097 Sewer 8,623,080.00 3,643,730 - 3,875,790 179,730 36,000 8,659,080 Refuse 2,816,600.00 1,303,000 - - 1,303,000 1,210,220 4,026,820 Total Enterprise Funds 26,524,823 87,940,455 - 88,600,405 2,437,085 (1,439,025) 25,085,798 Internal Service Funds Consumer Service (1,330,528) 10,423,575 - 9,557,120 866,455 - (1,330,528) Risk Management/Self Insurance (4,414,912) 6,029,675 - 7,115,165 - (1,085,490) (5,500,402) Central Services 2,844 - - - - - 2,844 IT Services 283,873 4,079,090 - 4,077,890 - - 283,873 Total Internal Service Funds (5,458,723) 20,532,340 - 20,750,175 866,455 (1,085,490) (6,544,213) Successor Agency Funds (22,282,415) 3,788,750 - 4,011,250 - (222,500) (22,504,916) Sub-Total All Funds 70,001,455 202,143,805 11,601,680 202,655,125 11,601,680 (511,320) 69,490,134 Less: Internal Service 5,458,723 (20,532,340) - (20,750,175) (866,455) 1,085,490 6,544,213 Net Total All City Funds 75,460,178$ 181,611,465$ 11,601,680$ 181,904,950$ 10,735,225$ 574,170$ 76,034,347$ GENERAL FUND REVENUES Adopted General Fund Revenues - By Source Fiscal Year 2025/26 Property Tax 24.3% Sales Tax 10.8% Utility User Tax 5.1% Transaction Use Tax 12.8% Other Taxes 18.0% License & Permit 4.8% Fines & Penalties 1.7% Money & Property Use 6.7% Cost Reimbursements 0.0% Charges for Services 10.7% Miscellaneous 1.2%Transfers In 3.9% General Fund Revenues $72.8 M Property Tax $17.7M Sales Tax $7.8M Utility User Tax $3.7M Transaction Use Tax $9.3M Other Taxes $13.1M License & Permit $3.4M Fines & Penalties $1.2M Money & Property Use $4.9M Cost Reimbursements $0.2M Charges for Services $7.8M Miscellaneous $0.9M Transfers In $2.8M ALL FUNDS REVENUES Adopted All Funds Revenues - By Source Fiscal Year 2025/26 General 35.0% Internal Services 9.6% Special Revenue 10.5% Debt Service 2.0% Enterprise 41.0% Successor Agency 1.9% Citywide Revenues $208.2M General $72.8M Internal Services $20.0M Special Revenue $21.9M Debt Service $4.2M Enterprise $85.4M Successor Agency $3.9M Capital Project Fund $0.01M SUMMARY OF ALL FUNDS REVENUES Fund ORGANIZATION KEY OBJECT ACTUALS FY 23-24 REVISED FY 24-25 YEAR END EST FY 24-25 BUDGET FY 25-26 BUDGET FY 26-27 VARIANCE FY 24-25 TO FY 25-26 10-Property Tax 1090000000 4001 - Prop Tax Sec-Current 6,626,461 6,968,890 6,968,890 7,376,005 7,636,810 407,115 1090000000 4002 - Prop Tax in-lieu of VLF 7,689,337 7,794,162 7,794,160 8,382,370 8,684,135 588,208 1090000000 4005 - Prop Tax/Unsecured/Current 9,351 - - - - - 1090000000 4010 - Homeowner's Exemption 25,792 20,000 20,000 20,000 20,000 - 1090000000 4020 - Prop Tax/Prior Year (70,799) (65,000) (65,000) (65,000) (65,000) - 1090000000 4022 - Prop Tax/Supplemental Roll 66,319 80,000 80,000 66,000 66,000 (14,000) 1090000000 4040 - Prop Tax/Penalty & Interest 25,699 22,000 22,000 22,000 22,000 - 1090000000 4050 - Prop Tax/Redemption 101,297 100,000 100,000 100,000 100,000 - 1090000000 4090 - RDA Statutory Payment & Property 1,409,588 1,842,111 1,842,115 1,800,000 1,800,000 (42,111) 1090000000 4099 - Property Tax/Other 1,329 - - - - - 10-Property Tax Total 15,884,376 16,762,163 16,762,165 17,701,375 18,263,945 939,212 10-Taxes/Non Property 1090000000 4101 - Taxes/General Sales & Use 7,895,225 7,756,681 7,756,680 7,882,280 8,285,780 125,599 1090000000 4103 - Utility User Tax 3,840,662 3,100,000 3,458,950 3,700,000 3,900,000 600,000 1020310000 4104 - Public Safety Aug Fund 414,197 425,847 406,970 416,985 416,985 (8,862) 1035630000 4105 - Taxes/Transient Occupancy 871,974 852,461 829,190 848,195 860,370 (4,266) 1090000000 4106 - In lieu UUT-APU 100,525 80,000 90,000 100,000 100,000 20,000 1090000000 4108 - Transaction Use Tax - Mea Z 7,135,768 6,824,000 6,824,000 6,993,000 7,374,000 169,000 1090000000 4109 - Transaction Use Tax - Mea ZZ - 427,000 568,665 2,331,000 2,458,000 1,904,000 1035630000 4112 - Taxes/Hazardous Waste 1,217,476 1,739,260 1,739,260 2,029,110 2,318,985 289,850 1090000000 4116 - Taxes/Admission/APU Tix 2,580 1,500 3,100 3,000 3,000 1,500 1035630000 4120 - Taxes/Land Excavation 878,672 850,000 880,930 850,000 850,000 - 1090000000 4125 - Taxes/Transfer 211,099 150,000 150,000 150,000 150,000 - 1020310000 4143 - Franchise/Towing 82,978 48,000 48,000 48,000 48,000 - 1090000000 4145 - Franchise/Cable TV 392,813 300,000 300,000 300,000 300,000 - 1090000000 4146 - Franchise/Electric - 62,736 56,495 58,000 58,000 (4,736) 1090000000 4147 - Franchise/Gas 160,779 110,000 110,000 110,000 110,000 - 1090000000 4150 - Franchise/L&W Utility 2%1,466,889 1,456,580 1,456,580 1,599,575 1,623,365 142,995 1090000000 4155 - Franchise/L&W Utility In-Lieu 8% 3,694,763 3,974,166 3,974,165 3,741,701 3,850,000 (232,465) 1035630000 4159 - Franchise/Landfill 1,962,195 1,266,850 1,500,000 1,600,000 1,750,000 333,150 1035630000 4160 - Franchise/Landfill/Expansion 321,996 331,870 283,740 331,870 380,000 - 1035630000 4161 - Host Fee - Materials Recovery 671,901 487,800 487,800 671,900 680,000 184,100 1090000000 4195 - APU TEFRA 236,994 241,733 241,735 246,565 251,500 4,832 1090000000 4196 - In-lieu sales tax TRIAD Fitness 15,000 - - - - 10-Taxes/Non Property Total 31,574,485 30,486,484 31,166,260 34,011,180 35,767,985 3,524,696 10-License & Permit 1035630000 4110 - Taxes/Business License 2,371,750 2,300,000 2,158,855 2,200,000 2,350,000 (100,000) 1035630001 4110 - Taxes/Business License 2,259 3,000 500 1,000 1,000 (2,000) 1035620000 4201 - Permits/Building 647,136 425,000 600,000 500,000 500,000 75,000 1035620000 4205 - Permits/Plumbing 28,761 30,000 38,000 30,000 30,000 - 1035620000 4210 - Permits/Electrical 54,988 35,000 45,000 35,000 35,000 - 1035620000 4216 - Permits/Mechanical 28,468 25,000 25,000 25,000 25,000 - 1035620000 4223 - Permits/Bldg/Occupancy 5,654 4,000 5,000 4,000 4,000 - 1035620000 4224 - Permits/Bldg/Other 239 1,500 700 1,500 1,500 - 1055651000 4237 - Permits/Public Works 363,827 170,000 230,000 170,000 185,000 - 1020310000 4249 - Permits/Other 4,145 - - - - - 1035643000 4302 - Admin Fines 60,828 30,000 45,000 40,000 40,000 10,000 1035643000 4306 - Code Enforcement Discovery-In 55,461 - - - - - 1035643000 4320 - Abandoned & Vacant Prop 5,000 500 1,000 500 500 - SUMMARY OF ALL FUNDS REVENUES Fund ORGANIZATION KEY OBJECT ACTUALS FY 23-24 REVISED FY 24-25 YEAR END EST FY 24-25 BUDGET FY 25-26 BUDGET FY 26-27 VARIANCE FY 24-25 TO FY 25-26 1035643000 4760 - Foreclosed/Abandoned Property 7,148 - - - - - 1035630001 4739 - License Administrative Fee 324 1,500 - - - (1,500) 1035611000 4739 - License Administrative Fee (30) - - - - - 1035611001 4764 - Tech Enhancement Fee - 100,000 155,000 100,000 100,000 - 1035620002 4764 - Tech Enhancement Fee - 180,000 270,000 180,000 180,000 - 1055651002 4764 - Tech Enhancement Fee - 15,000 35,000 15,000 15,000 - 1035611000 4765 - General Plan Fee 4,021 20,000 20,000 20,000 20,000 - 1035620000 4765 - General Plan Fee 38,658 10,000 38,000 38,000 38,000 28,000 1055651000 4765 - General Plan Fee 20,854 - 18,000 18,000 18,000 18,000 1090000000 4769 - Vehicle License Fee-State of CA - 57,285 79,230 79,230 79,230 21,945 1035630000 5036 - Temporary Vendor Payment 735 - - - - - 1090000000 5238 - Fireworks Permit 5,400 4,950 5,400 5,400 5,400 450 10-License & Permit Total 3,705,625 3,412,735 3,769,685 3,462,630 3,627,630 49,895 10-Fines & Penalties 1020310000 5105 - Parking Enforcement 495,077 465,035 465,035 460,000 460,000 (5,035) 1035630001 4315 - Penalties 244 500 150 - - (500) 1020310000 4301 - Fines/Motor Vehicle (592) - 40 - - - 1020310000 4303 - Evidence Forfeiture 1,616 10,000 155 - - (10,000) 1020310000 4305 - Fines/Court/Other 39,524 30,000 22,000 30,000 30,000 - 1020310000 4318 - Alarm Registration 30,934 20,000 22,000 20,000 20,000 - 1035630000 4315 - Penalties 52,747 35,000 35,000 35,000 35,000 - 1045820000 4850 - Charges/NSF Checks (22,468) - - - - - 1090000000 4315 - Penalties 717,169 700,000 700,000 700,000 700,000 - 10-Fines & Penalties Total 1,314,251 1,260,535 1,244,380 1,245,000 1,245,000 (15,535) 10-Money & Property Use 1025410000 4401 - Rent/Woman's Club 9,875 20,000 10,000 10,000 10,000 (10,000) 1025410000 4405 - Rents/Recreation Facility 65,768 54,760 54,760 58,275 58,275 3,515 1025410100 4405 - Rents/Recreation Facility 47,588 42,300 38,000 42,300 42,300 - 1090000000 4406 - Water Rights 1,813,260 1,881,685 1,881,685 1,846,250 1,900,000 (35,435) 1035645000 4412 - Rent/Building 208,761 143,769 143,770 147,710 152,140 3,941 1025543000 4412 - Rent/Building 28,800 28,800 28,800 28,800 28,800 - 1030511000 4435 - Interest Income - 1,000 3,000 1,500 1,500 500 0600000000 4435 - Interest Income 12,672 2,000 5,500 5,500 5,500 3,500 0700000000 4435 - Interest Income 14,651 3,000 6,000 6,000 6,000 3,000 1045820000 4435 - Interest Income 1,974,550 1,800,000 2,480,425 2,542,440 2,606,000 742,440 1090000000 4846 - Lease Revenue (GASB 87)110,185 - - - - - 1090000000 4847 - Interest Revenue (GASB 87)41,268 - - - 1090000000 4848 - Lease/Cell Tower Site 150,097 134,000 160,000 165,000 165,000 31,000 10-Money & Property Use Total 4,477,474 4,111,314 4,811,940 4,853,775 4,975,515 742,461 SUMMARY OF ALL FUNDS REVENUES Fund ORGANIZATION KEY OBJECT ACTUALS FY 23-24 REVISED FY 24-25 YEAR END EST FY 24-25 BUDGET FY 25-26 BUDGET FY 26-27 VARIANCE FY 24-25 TO FY 25-26 10-Cost Reimbursements 1055420000 4699 - Reimbursements/Other 398 - - - - - 1055651000 4699 - Reimbursements/Other 507 - - - - - 1030511000 4615 - Reimb/Lost & Paid Matls 3,013 1,500 965 1,000 1,000 (500) 1020310000 4620 - Reimb/State of California 549 - - - - - 1090000000 4620 - Reimb/State of California 2,570 - 83,600 - - 1020310000 4625 - Reimb/Police 45,485 18,000 7,340 18,000 18,000 - 1035645000 4630 - Reimb/County 301,145 - - - - - 1055651000 4630 - Reimb/County 52,606 - - - - - 1020310000 4680- Reimb/Prop 69 193 - - - - - 1000000000 4699 - Reimbursements/Other 252,385 - 115,895 - - 1015210000 4699 - Reimbursements/Other - 700 - - - (700) 1020310000 4699 - Reimbursements/Other 2,957 500 95 - - (500) 10-Cost Reimbursements Total 661,809 20,700 207,895 19,000 19,000 (1,700) 10-Charges for Services 1015210000 4311 - Fees-Subpoena 560 - - - - - 1020310000 4702 - Fees/Police User 33,316 6,000 5,000 6,000 6,000 - 1020310000 4703 - Fees/Oper Fees 42,224 15,000 20,000 20,000 20,000 5,000 1035630000 4719 - Fees/Rental Housing Inspection 610 - - - - - 1035620001 4703 - Fees/Oper Fees 15,916 10,000 11,000 10,000 10,000 - 1035620000 4704 - Fees/Plan Checking 195,454 250,000 250,000 200,000 250,000 (50,000) 1035611000 4707 - Fees/Variances 5,302 - - - - - 1055651000 4708 - Fees/Engineering Inspection - 700 - - - (700) 1035611000 4709 - Fees/Environmental 17,063 10,000 10,000 10,000 10,000 - 1035611000 4711 - Fees/Tentative Maps 52,637 12,000 4,995 10,000 10,000 (2,000) 1035643000 4717 - Fees/Real Property Records 49,573 65,000 45,000 45,000 45,000 (20,000) 1035643000 4719 - Fees/Rental Housing Inspection 94,451 65,000 65,000 65,000 65,000 - 1025550000 4721 - Fees/Cleaning 200 - - - - - 1025410000 4724 - Fees/Rec Class/General 6,783 15,240 7,500 7,500 7,500 (7,740) 1025410100 4724 - Fees/Rec Class/General 7,373 1,000 18,000 18,000 18,000 17,000 1035611000 4725 - Design Review 276,004 250,000 250,000 250,000 250,000 - 1035630000 4725 - Design Review 100 - - - - - 1025410100 4726 - Fees/Rec Class/Swimming 51,532 15,150 21,000 21,000 21,000 5,850 1025410000 4726 - Fees/Rec Class/Swimming (35) - - - - - 1025410000 4728 - Fees/Adult Sports 23,135 25,510 25,510 25,510 25,510 - 1025410000 4730 - Fees/Youth Sports 39,164 33,370 33,370 33,370 33,370 - 1025543000 4731 - Fees/Excursions 11,662 200 10,000 10,000 10,000 9,800 1035611000 4734 - Fees/Advertising 5,520 200 4,000 4,000 4,000 3,800 1015210000 4735 - Fees/Reprographics 3 - - - - - 1035620000 4737 - Building Permit Issuance Fee 110,947 85,000 85,000 85,000 85,000 - 1035630000 4739 - License Administrative Fee 259,160 250,000 250,000 250,000 250,000 - 1030511000 4745 - Fees/Notary Certification 15 100 - - - (100) 1030511000 4746 - Fees/U.S. Passports 37,076 30,000 30,000 30,000 30,000 - 1090000000 4753 - Credit Card Fees 36,859 25,000 35,000 35,000 35,000 10,000 1020310000 4756 - Fees/Towing Impound Release 45,075 35,000 40,000 40,000 40,000 5,000 1035630000 4759 - Fees/Lien Release 19,576 - - - - - 1090000000 4795 - Administration/Interfund 5,119,791 6,323,922 6,300,554 6,200,785 6,401,470 (123,137) 1055420000 4796 - Landscaping/Lighting-Comm Maint 142,649 140,000 140,000 140,000 140,000 - 1035620000 4798 - Consultant Plan Check - Rev Share 275,536 360,000 360,000 250,000 250,000 (110,000) 10-Charges for Services Total 6,982,511 8,023,392 8,020,929 7,766,165 8,016,850 (257,227) SUMMARY OF ALL FUNDS REVENUES Fund ORGANIZATION KEY OBJECT ACTUALS FY 23-24 REVISED FY 24-25 YEAR END EST FY 24-25 BUDGET FY 25-26 BUDGET FY 26-27 VARIANCE FY 24-25 TO FY 25-26 10-Miscellaneous Revenue 1090000000 4157 - Supplemental Trash Fee 520,131 535,613 535,615 554,360 573,765 18,747 1025410000 4415 - Vending Machine Collection 853 700 - - - (700) 1030511000 4415 - Vending Machine Collection 751 400 - - - (400) 1090000000 4436 - Gain/Loss On Investments 3,406,137 - - - - - 1045820000 4436 - Gain/Loss/Investment Sales 8,599 - - - - - 1025543000 4793 - Fund Raising 1,094 - - - - - 1000000000 4860 - Overages/Shortage 15 - - - - - 1090000000 4861 - Bank Recon - Clearing 287 - - - - - 1030511000 4875 - Donations 86 - - - - - 1000000000 4891 - Gain/Loss/Retired Assets 17,848 - - - - - 1090000000 4898 - Administrative Fee 217,401 231,520 230,000 230,000 230,000 (1,520) 1055420000 4899 - Miscellaneous Other 104,713 60,000 60,300 55,000 55,000 (5,000) 1090000000 4899 - Miscellaneous Other 142,432 100,000 165,000 100,000 100,000 - 10-Miscellaneous Revenue Total 4,420,348 928,233 990,915 939,360 958,765 11,127 10-Transfers from Other Funds 1000000000 5940 - Transfers from Other Funds 1,072,083 - - - - - 1090000000 5940 - Transfers from Other Funds 2,540,786 2,472,448 2,472,450 2,789,455 2,895,755 317,007 10-Transfers from Other Funds Total 3,612,869 2,472,448 2,472,450 2,789,455 2,895,755 317,007 TOTAL - General Fund 72,633,747$ 67,478,004$ 69,446,618$ 72,787,940$ 75,770,445$ 5,309,936$ SUMMARY OF ALL FUNDS REVENUES Fund ORGANIZATION KEY OBJECT ACTUALS FY 23-24 REVISED FY 24-25 YEAR END EST FY 24-25 BUDGET FY 25-26 BUDGET FY 26-27 VARIANCE FY 24-25 TO FY 25-26 03-Measure R-LA County 0355000000 4101 - Taxes/General Sales & Use 819,663 865,840 865,840 795,285 795,285 (70,555) 0300000000 4435 - Interest Income 910 - 300 300 300 300 0355000000 4435 - Interest Income 42,437 10,000 17,750 17,750 17,750 7,750 03-Measure R-LA County Total 863,010 875,840 883,890 813,335 813,335 (62,505) 04-Measure M-LA County 0455651000 4101 - Taxes/General Sales & Use 925,574 981,285 981,285 901,320 901,320 (79,965) 0455651000 4435 - Interest Income 90,328 15,000 47,000 47,000 47,000 32,000 480000662 4630 - Reimb/County 925,794 - - - - - 04-Measure M-LA County Total 1,941,696 996,285 1,028,285 948,320 948,320 (47,965) 05-SB1 Road Maintenance and Rehab Program 0555661000 4507 - SB1-Road Repair&Accountability 1,302,199 1,306,917 1,268,750 1,318,370 1,318,370 11,453 0555661000 4435 - Interest Income 34,043 11,000 21,000 21,000 21,000 10,000 05-SB1 Total 1,336,242 1,317,917 1,289,750 1,339,370 1,339,370 21,453 09-Transportation Development Act-Article 3 0900000001 5940 - Transfers from Other Funds 1,854 - - - - - 0900000001 4550 - TDA Bicycle and Pedestrian Funds - 58,156 50,820 39,480 39,480 (18,676) 09-Trans Dev Act-Article 3 Total 1,854 58,156 50,820 39,480 39,480 (18,676) 12-Roadway Maintenance 1255661000 4509 - Hwy User Tax/State/2103 459,025 476,048 464,990 457,280 457,280 (18,768) 1255661000 4510 - Hwy User Tax/State/2106 178,794 183,580 182,310 183,720 183,720 140 1255661000 4511 - Hwy User Tax/State/2107 414,359 434,382 433,070 436,560 436,560 2,178 1255661000 4512 - Hwy User Tax/State/2107.5 7,500 7,500 7,500 7,500 7,500 - 1255661000 4513 - Hwy User Tax/State/2105 306,119 318,522 317,395 319,875 319,875 1,353 1255661000 4805 - Sales Scrap Metal 975 - - - - - 1200000000 5940 - Transfers from Other Funds 30,547 - - - - - 1255661000 5940 - Transfers from Other Funds 48,134 - - - - - 12-Gas Tax Total 1,445,453 1,420,032 1,405,265 1,404,935 1,404,935 (15,097) 13-Utility Mitigation Fund 1300000000 5940 - Transfers from Other Funds - 713,000 455,000 855,000 855,000 142,000 13 Utility Mitigation Fund Total - 713,000 455,000 855,000 855,000 142,000 14-Highway 39 Mitigation 1400000000 4435 - Interest Income 44,231 7,800 34,854 35,475 36,360 27,675 14 Highway 39 Mitigation Total 44,231 7,800 34,854 35,475 36,360 27,675 15-Prop A 1525521130 4101 - Taxes/General Sales & Use 1,317,970 1,436,499 1,391,790 1,278,375 1,278,375 (158,124) 1525521130 4435 - Interest Income 105,648 16,000 89,818 92,065 94,365 76,065 1525521130 4587 - County Dial-A-Ride Svc Fee 140,000 144,000 142,000 140,000 140,000 (4,000) 1525521130 4699 - Reimbursements/Other 65,421 45,000 45,000 45,000 45,000 - 1525521130 4732 - Fees/Rider Fares 4,927 4,250 4,500 4,250 4,250 - 1525521130 4734 - Fees/Advertising 4,714 5,000 4,600 4,500 4,500 (500) 15 Prop A Total 1,638,681 1,650,749 1,677,708 1,564,190 1,566,490 (86,559) 16-Transportation Fund 1600000000 4435 - Interest Income 5,027 - - - - - 16 Transportation fund Total 5,027 - - - - - 17-Prop C 1725521120 4101 - Taxes/General Sales & Use 1,093,226 1,191,538 1,154,453 1,060,375 1,060,375 (131,163) 1725521120 4435 - Interest Income 96,349 15,000 64,242 65,850 674,945 50,850 1725521120 4732 - Fees/Rider Fares 2,002 2,420 2,420 2,420 2,420 - 1725521301 4846 - Lease Revenue 207,018 78,569 78,569 78,570 78,570 1 1700000000 4891 - Gain/Loss/Retired Assets 1,915 - - 17 Prop C Total 1,400,509 1,287,527 1,299,684 1,207,215 1,816,310 (80,312) 18-CDBG 1835910000 4579 - Federal Govt Allocations 475,285 511,430 511,430 372,980 372,980 (138,450) 18 CDBG Total 475,285 511,430 511,430 372,980 372,980 (138,450) SUMMARY OF ALL FUNDS REVENUES Fund ORGANIZATION KEY OBJECT ACTUALS FY 23-24 REVISED FY 24-25 YEAR END EST FY 24-25 BUDGET FY 25-26 BUDGET FY 26-27 VARIANCE FY 24-25 TO FY 25-26 19-Park-in-Lieu/Quimby 1925420000 4225 - Quimby Act Collections 785 7,500 7,500 7,200 7,200 (300) 1925420000 4435 - Interest Income 4,000 1,000 1,650 1,500 1,500 500 19 Park-in-Lieu/Quimby Total 4,785 8,500 9,150 8,700 8,700 200 20-Measure W-LA County-Safe Clean Water Program 2000000000 4100 - Parcel Tax 609,169 606,108 606,108 628,165 628,165 22,057 20 Measure W-LA County Total 609,169 606,108 606,108 628,165 628,165 22,057 21-Senior Nutrition 2125541000 4875 - Donations 300 - - 21 Senior Nutrition Total 300 - - - - - 22-Capital Projects 2200000000 5940 - Transfers from Other Funds 541 - - - - - 541 - - - - - 23-Climate Change Program 2340770550 4435 - Interest Income 21,733 1,200 5,200 1,200 1,200 - 2340770555 4450 - Program Income 2,626,788 990,000 1,407,200 1,100,000 2,172,650 110,000 23 Climate Change Program Total 2,648,520 991,200 1,412,400 1,101,200 2,173,850 110,000 24-Public Benefit Program 2400000000 4435 - Interest Income 25,083 5,200 25,640 26,280 26,935 21,080 2440739080 4727 - AB1890 Pub Ben Progs 1,248,303 1,386,500 1,407,200 1,477,560 1,551,440 91,060 24 Public Benefit Program Total 1,273,387 1,391,700 1,432,840 1,503,840 1,578,375 112,140 26-Supplemental Law Enforcement 2620310000 4435 - Interest Income 9,376 1,300 7,560 7,780 7,975 6,480 2620310000 4540 - CA State Grants 106,076 425,847 406,970 416,985 416,985 (8,862) 26 Supplemental Law Enforcement Total 115,452 427,147 414,530 424,765 424,960 (2,382) 27-AQMD 2725523000 4435 - Interest Income 12,120 1,800 2,000 2,000 2,000 200 2725523000 4595 - AQMD Fees (AB2766)49,913 66,550 66,500 66,500 66,500 (50) 2725523250 4754 - Metrolink Pass Sales 1,144 3,000 - 500 500 (2,500) 2755523000 4435 - Interest Income - - 9,705 9,950 10,200 9,950 27 AQMD Total 63,177 71,350 78,205 78,950 79,200 7,600 SUMMARY OF ALL FUNDS REVENUES Fund ORGANIZATION KEY OBJECT ACTUALS FY 23-24 REVISED FY 24-25 YEAR END EST FY 24-25 BUDGET FY 25-26 BUDGET FY 26-27 VARIANCE FY 24-25 TO FY 25-26 28-Grants and Seizures 2810110003 4540 - CA State Grants (Homeless Resource Ctr) - 216,000 216,000 - - (216,000) 2810110004 4540 - CA State Grants (Homeless Res Ctr OPS-Yr3 PLHA) - 207,286 207,286 - - (207,286) 2810110006 4599 - Grants/Other - 225,000 225,000 - - (225,000) 2810615000 4540 - CA State Grants (Homeless Resource Ctr) 331,526 - - - - - 2810615000 4435 - Interest Income (Old Schoold House Move) 5,287 - - - - - 2810130001 4144 - Franchise/1% Cable (PEG-Public Access) 12,021 65,000 65,000 - - (65,000) 2810130001 4435 - Interest Income (PEG-Public Access) 4,504 1,000 1,000 - - (1,000) 2820310041 4435 - Interest Income (Asset Seiz/Fed Justice) 1,957 1,000 1,000 - - (1,000) 2820310041 4560 - Federal Grants (Asset Seiz/Fed Justice) 355,962 - - - - - 2820310047 4435 - Interest Income (Asset Seiz/Treasury) 1,498 300 300 - - (300) 2820310050 4540 - CA State Grants (911 Equip./Servcs.) - - - - - - 2820310050 4625 - Reimb/Police (911 Equip/Servcs) 8,719 28,731 28,731 - - (28,731) 2820310093 4620 - Reimb/State of California (BSCC- AZPD) 61,374 - - - - - 2820310100 4560 - Federal Grants (STEP FY22-23)40,744 - - - - - 2820310101 4560 - Federal Grants (JAG 2022)12,540 - - - - - 2820310102 4540 - CA State Grants (Cal OES Gt-Comm Equipments) 59,952 - - - - - 2820310104 4540 - CA State Grants 16,727 - - - - - 2820310105 4560 - Federal Grants (OTS GT 23-24 PT24009) 22,622 - - - - - 2820310106 4560 - Federal Grants (STEP OTS GT 23-24)- - - - - - 2820310109 4540 - CA State Grants (Cannabis Tax Fund Grant) - 113,346 113,346 - - (113,346) 2820310110 4540 - CA State Grants (Edward Byrne JAG)- 13,545 13,545 - - (13,545) 2820310111 4560 - Federal Grants (OTS GT 24-25)- 100,000 100,000 - - (100,000) 2820310112 4560 - Federal Grants (TRIP 2024-2025)- 71,000 71,000 - - (71,000) 2820310113 4560 - Federal Grants (SGVCOG Public Safety Gr) - - 100,649 - - - SUMMARY OF ALL FUNDS REVENUES Fund ORGANIZATION KEY OBJECT ACTUALS FY 23-24 REVISED FY 24-25 YEAR END EST FY 24-25 BUDGET FY 25-26 BUDGET FY 26-27 VARIANCE FY 24-25 TO FY 25-26 2825410103 4405 - Rents/Recreation Facility (AUSD Aquatics Program) - - 200,000 - - - 2825410151 4599 - Grants/Other (Cany. City Found.- Rec Grant) 38,685 - - - - - 2825410158 4599 - Grants/Other (Cany. City Found.- Rec Grant) 376 - - - - - 2825410160 4560 - Federal Grants (Health & Human Svcs SAMHSA) 352,751 - - - - - 2825410161 4599 - Grants/Other (Kaiser Foundation Hospital Grant) 5,000 - - - - - 2825410162 4599 - Grants/Other (CA Acctbility Comm) 30,420 - - - - - 2825520000 4699 - Reimbursements/Other (AQMD- MSRC Grant) - 30,000 30,000 - - (30,000) 2825543000 4599 - Grants/Other (Kaiser-Wellness On Wheels) - 40,000 40,000 - - (40,000) 2830511051 4435 - Interest Income (Pub. Lib. Fund Gnt.) 1,255 300 300 - - (300) 2830511051 4699 - Reimbursements/Other (Pub. Lib. Fund Gnt.) 2 - - - - - 2830511051 4736 - Fees/Reprographics/Library (Pub Lib. Fund Gnt.) 4,274 - - - - - 2830511056 4435 - Interest Income (Restricted Donate.) 454 100 100 - - (100) 2830511072 4435 - Interest Income (Broadband Gnt)7 - - - - - 2830511061 4540 - CA State Grants (Caynon City Foundation) 16,652 - - - - - 2830511079 4560 - Federal Grants (E-RATE GRANT)(14,545) - - - - - 2830511079 4599 - Grants/Other (E-RATE GRANT)14,545 - - - - - 2830511083 4540 - CA State Grants (Veteran Connect)452 - - - - - 2830511085 4540 - CA State Grants (LSTA FY2023-24) 15,701 - - - - - 2830511086 4540 - CA State Grants (Library building forward grant) 5,175 - - - - - 2830511162 4540 - CA State Grants (Ebooks)- 4,912 4,912 - - (4,912) 2830511163 4540 - CA State Grants (Cal Lib Svc Act-S. Cal Lib Cop) - 4,912 4,912 - - (4,912) 2830513001 4540 - CA State Grants (Cal Recycle Grant)142 - - - - - 2830513055 4875 - Donations (Summer Reading Prgm.) 1,010 - - - - - 2830513158 4599 - Grants/Other (Lunch at the Lib.)- - 16,677 - - - 2830513162 4540 - CA State Grants 7,226 - - - - - 2830515055 4540 - CA State Grants (Family Library Literacy Grant) 9,832 12,550 12,550 - - (12,550) 2830515085 4540 - CA State Grants (CA. Lib. Lit. Svcs.) 44,341 35,714 35,714 - - (35,714) 2830515160 4540 -CA State Grants (ESL Grant CLLS)57,549 - - - - - 2830515161 4540 -CA State Grants (Zip Book Grant)4,870 9,127 9,127 - - (9,127) 2835611003 4540 - CA State Grants (SB2 Grant)160,000 - - - - - 2835611004 4599 - Grants/Other (Leap Grant-Dept Hsg & Comm Dev) 150,000 - - - - - 2835611000 4705 - Fees/General Plan (Gen Plan Surchg.) 30,171 - - - - - 2835611002 4899 - Miscellaneous Revenues (art in Public Places) 2,200 - - - - - 2840720002 4599 - Grants/Other (S. Reservoir CIP Loan-SGVMWD) - 3,400,000 3,400,000 - - (3,400,000) 2840750062 4435 - Interest Income (Oil Block Grant) 39 - - - - - SUMMARY OF ALL FUNDS REVENUES Fund ORGANIZATION KEY OBJECT ACTUALS FY 23-24 REVISED FY 24-25 YEAR END EST FY 24-25 BUDGET FY 25-26 BUDGET FY 26-27 VARIANCE FY 24-25 TO FY 25-26 2840750062 4546 - CA Waste Mgmt Grants (Oil Block Grant) 3,585 - - - - - 2840750064 4540 - CA State Grants (Bev. Container Recy.) 12,396 - - - - - 2840751001 4540 - CA State Grants (SB1383 Local Asst) 37,760 - - - - - 2855000000 4899 - Misc Other (Clean Cal Comm Day) 6,009 - - - - - 2880500000 4540 - CA State Grants (Outdoor Learning Ctr-Natural Resources Agency) 413,003 - - - - - 2880000662 4560 - Fed Grants(TDA CIP-Sig&Beacons) 377,144 - - - - - 2880001662 4599 - Grants/Other 30 - - - - - 2830513158 4540 - CA State Grants 17,906 16,677 16,677 - - (16,677) 2890800000 4899- Misc Others - Opioids Settlement (Distributor-Brown Greer) - - 41,388 - - - 2890800001 4899- Misc Others - Opioids Settlement (Janssen) - - 39,331 - - - 2890800002 4899 - Misc Other (Opioid-TEVA) - - 9,426 - - - 2890800003 4899 - Misc Other (Opioids-Allergan) - - 10,364 - - - 2890800004 4899 - Misc Other (Opioid-Walmart) - - 44,352 - - - 2890800005 4899 - Miscellaneous Other (Opioid-Walgreen) - - 11,730 - - - 2890800006 4899 - Misc Other (Opioid-CVS)- - 10,744 - - - 2890800007 4899- Misc Others - Opioids Settlement (National Funding) - - 5,031 - - - 2890800008 4899 - Miscellaneous Other (Cencora & Cardinal Health) - - 7,012 - - - 2890800009 4899 - Misc Other McKinsey Subdivision)- - 3,804 - - - 2890800010 4899 - Misc Other (Endo Sub Settlem)- - 4,759 - - - 2835645000 4540 - CA State Grants (Cal Home)- 4,772,423 4,772,423 - - (4,772,423) 28 Grants and Seizures Total 2,741,851 9,368,923 9,874,190 - - (9,368,923) 29-Fire Safety 2920331000 5940 - Transfers from Other Funds 6,820,286 7,179,410 6,905,966 7,330,995 7,550,925 151,585 29 Fire Safety Total 6,820,286 7,179,410 6,905,966 7,330,995 7,550,925 151,585 31-Consumer Services 3140702920 4412 - Rent/Building 100,577 98,984 98,984 101,052 101,052 2,068 3140711000 4435 - Interest Income - - 976,228 1,000,634 1,025,650 1,000,634 3140711000 4698 - Consumer Services Interfund 9,968,029 9,037,555 7,753,295 9,095,204 9,292,873 57,649 3100000000 4699 - Reimbursements/Other - - - - - - 3140711000 4699 - Reimbursements/Other 5,304 3,500 3,500 3,500 3,500 - 3140702920 4846 - Lease Revenue 47,859 - - - - - 3140702920 4847 - Interest Revenue 37,269 - - - - - 3140711000 4870 - Recovered Acct Rec Write-offs - 500 - 500 500 - 3140711000 4899 - Miscellaneous Other (38) - - - - - 3140711000 4891 - Gain/Loss/Retired Assets 3,780 - - - - - 31 Consumer Services Total 10,162,781 9,140,539 8,832,007 10,200,890 10,423,575 1,060,351 SUMMARY OF ALL FUNDS REVENUES Fund ORGANIZATION KEY OBJECT ACTUALS FY 23-24 REVISED FY 24-25 YEAR END EST FY 24-25 BUDGET FY 25-26 BUDGET FY 26-27 VARIANCE FY 24-25 TO FY 25-26 32-Water 3240721000 4435 - Interest Income 547,690 350,000 400,000 400,000 400,000 50,000 3240721000 4499 - Rents/Other 177,079 180,000 275,000 206,750 206,750 26,750 3240721000 4699 - Reimbursements/Other 1,278 50,000 20,000 50,000 50,000 - 3240721000 4798 - Fees/Other 213,316 180,000 180,000 190,000 200,000 10,000 3240721000 4841 - Lease/Water Rights 1,034,975 500,000 1,086,480 600,000 700,000 100,000 3240721000 4846 - Lease-Other 12,000 12,000 12,000 12,000 12,000 - 3240721790 4870 - Recovered Acct Rec Write-offs 333 1,500 700 1,500 1,500 - 3240721791 4891 - Gain/Loss/Retired Assets 11,241 - - - - - 3240721000 4899 - Miscellaneous Other 14,910 - - - - - 3240721000 5240 - Water/Residential 13,302,441 14,561,268 14,895,000 17,545,045 18,246,845 2,983,777 3240721000 5242 - Water/Commercial 4,826,766 4,480,390 5,605,000 6,244,845 6,494,640 1,764,455 3240721000 5243 - Water/Industrial 2,837,441 1,792,156 2,592,000 3,865,855 4,020,490 2,073,699 3240721000 5244 - Water/Fire Service 693,182 672,058 735,200 892,120 927,805 220,062 3240721000 5245 - Water/Other Public Ent 810,608 896,078 800,600 1,189,495 1,237,075 293,417 3240721000 5247 - Water Sys Development Fee 40,514 200,000 180,000 200,000 250,000 - 3240721000 5248 - Water/Interdepartmental 399,994 450,000 471,000 494,000 520,000 44,000 3240721000 5251 - Water Services/Misc 412,664 300,000 300,000 300,000 300,000 - 32 Water Total 25,336,432 24,625,450 27,552,980 32,191,610 33,567,105 7,566,160 33-Electric 3300000000 4435 - Interest Income 55,425 113,000 55,000 55,000 55,000 (58,000) 3340730000 4435 - Interest Income 289 65 33 - - (65) 3340734190 4435 - Interest Income 671,019 250,000 400,000 400,000 400,000 150,000 3340734540 4650 - Reimb/Other Utilities - 5,000 5,000 5,000 5,000 - 3340734510 4798 - Fees/Other 70,883 - 15,447 - - - 3340734400 4811 - Sale/Electricity 16,653,996 17,150,631 19,284,290 17,353,910 17,353,910 203,279 3340734420 4811 - Sale/Electricity 24,983,810 26,524,085 27,979,870 25,104,300 25,104,300 (1,419,785) 3340734450 4811 - Sale/Electricity 1,527,849 1,778,322 1,726,105 1,540,670 1,540,670 (237,652) 3340734470 4811 - Sale/Electricity 3,249,531 4,224,031 1,800,000 2,772,390 2,772,390 (1,451,641) 3340799040 4870 - Recovered Acct Rec Write-offs 639 1,500 2,500 1,500 1,500 - 3340734210 4899 - Miscellaneous Other 48,853 20,000 20,259 20,000 20,000 - 33 Electric Total 47,289,418 50,066,634 51,288,504 47,252,770 47,252,770 (2,813,864) 34-Sewer 3455665000 4435 - Interest Income 228,044 150,000 165,360 169,495 173,730 19,495 3455665000 4716 - Fees/Sewer 3,468,989 3,500,000 3,468,030 3,470,000 3,470,000 (30,000) 3455665000 4870 - Recovered Acct Rec Write-offs 244 - - - - - 3455665000 5940 - Transfers from Other Funds 12,816 - - - - - 34 Sewer Total 3,710,094 3,650,000 3,633,390 3,639,495 3,643,730 (10,505) 36-Refuse 3640750000 4158 - Franchise/Trash 1,242,386 1,210,220 1,127,446 1,256,000 1,303,000 45,780 3640750000 4870 - Recovered Acct Rec Write-offs 237 - - - - - 36 Refuse Total 1,242,624 1,210,220 1,127,446 1,256,000 1,303,000 45,780 37-Rosedale-Monrovia Nursery 3700000000 4435 - Interest Income 4,046 2,500 2,200 2,255 2,310 (245) 3700000143 4744 - Community Maintenance Fee 596,839 600,945 619,750 763,545 875,750 162,600 3700000147 4744 - Community Maintenance Fee 184,631 187,799 187,800 187,800 187,800 1 37 Rosedale-Monrovia Nursery Total 785,516 791,244 809,751 953,600 1,065,860 162,356 39-AB939 Fee 3940750065 4450 - Program Income 263,666 503,668 312,265 522,810 542,675 19,142 3940750065 5940 - Transfers from Other Funds 8,286 - - - - - 39 AB939 Fee Total 271,951 503,668 312,265 522,810 542,675 19,142 41-Employee Benefit Fund 4100000000 5940 - Transfers from Other Funds 2,425,000 - 1,000,000 500,000 300,000 500,000 41 Employee Benefit Fund Total 2,425,000 - 1,000,000 500,000 300,000 500,000 SUMMARY OF ALL FUNDS REVENUES Fund ORGANIZATION KEY OBJECT ACTUALS FY 23-24 REVISED FY 24-25 YEAR END EST FY 24-25 BUDGET FY 25-26 BUDGET FY 26-27 VARIANCE FY 24-25 TO FY 25-26 42-Self Insurance 4250923000 4435 - Interest Income (17) - - - - - 4200000000 5940 - Transfers from Other Funds 2,420,264 - - - - - 4250923000 4774 - Insurance/Interfund 2,747,281 3,236,946 3,241,795 3,888,125 4,354,285 651,179 4250923000 4777 - Unemployment/Interfund 28,040 42,385 42,385 45,665 47,790 3,280 4250923000 4779 - Worker's Comp/Interfund 1,316,933 1,430,580 1,430,580 1,556,650 1,627,600 126,070 42 Self Insurance Total 6,512,501 4,709,911 4,714,760 5,490,440 6,029,675 780,529 46-Equipment Replacement 4600000000 4891 - Gain/Loss/Retired Assets (4,063) - - - - - 4600000000 5940 - Transfers from Other Funds 3,799,214 - - - - - 46 Equipment Replacement Total 3,795,151 - - - - - 48-IT Services 4800000000 5940 - Transfers from Other Funds 289,483 - - - - - 4849930000 4762 - MIS/Interfund 2,540,723 3,243,128 3,619,330 4,355,980 4,077,890 1,112,852 4849930000 4801 - Sale/Maps & Publications 631 3,900 1,200 1,200 1,200 (2,700) 48 IT Services Total 2,830,836 3,247,028 3,620,530 4,357,180 4,079,090 1,110,152 49-Public Works Endowment Fund 4955661069 4435 - Interest Income 2,487 450 1,945 1,995 2,045 1,545 49 Public Works Endowment Fund Total 2,487 450 1,945 1,995 2,045 1,545 53-Measure A Park Funds 5380000420 4100 - Parcel Tax 357,368 167,565 - 1,300,000 - 1,132,435 53 Measure A Park Funds Total 357,368 167,565 - 1,300,000 - 1,132,435 54 - American Rescue Plan Act 5400000000 4560 - Federal Grants 1,914,445 - - - - - 1,914,445 - - - - - 55-Fiduciary Funds 5500420030 4436 - Gain/Loss On Investments 5,629 - - - - - 5525410000 4699 - Reimbursements/Other (28,686) - - - - - 5590000000 4040 - Prop Tax/Penalty & Interest 86,260 - - - - - 63,203 - - - - - 63-Mountain Cove Debt Service 6370000011 4435 - Interest Income 8,780 50 - - - (50) 6370000011 4744 - Community Maintenance Fee 582,545 580,000 596,390 596,735 596,610 16,735 63 Mountain Cove Debt Service Total 591,326 580,050 596,390 596,735 596,610 16,685 65-CFD Rosedale IA1 Debt Service (Added IA2 in FY2324) 6500000028 4435 - Interest Income 2,942 - 5,165 5,295 5,430 5,295 6500000031 4435 - Interest Income 201 - 200 205 210 205 6500000030 4435 - Interest Income 36,081 - 135 135 140 135 6500000018 4435 - Interest Income - - 1,265 1,295 1,330 1,295 6500000019 4435 - Interest Income 234 - 200 205 210 205 6500000020 4435 - Interest Income - - 765 785 805 785 6500000022 4435 - Interest Income 328,979 - 221,945 227,495 233,185 227,495 6500000023 4435 - Interest Income 916 - 915 940 960 940 6500000030 4744 - Community Maintenance Fee 2,130,586 1,934,582 2,182,265 2,177,465 2,179,845 242,883 6500000025 4435 - Interest Income 19,319 - 75 75 80 75 6500000025 4744 - Community Maintenance Fee 1,292,597 1,315,694 1,154,965 1,177,950 1,197,545 (137,744) 65 CFD Rosedale IA1 Debt Service Total 3,811,853 3,250,276 3,567,895 3,591,845 3,619,740 341,569 SUMMARY OF ALL FUNDS REVENUES Fund ORGANIZATION KEY OBJECT ACTUALS FY 23-24 REVISED FY 24-25 YEAR END EST FY 24-25 BUDGET FY 25-26 BUDGET FY 26-27 VARIANCE FY 24-25 TO FY 25-26 68-SPECIAL TAXES CFD-PUBLIC SAFETY SERVICES - CFD 17-1 6820000000 4744 - Community Maintenance Fee 109,873 114,328 114,330 118,905 123,660 4,577 68 SPECIAL TAXES CFD Total 109,873 114,328 114,330 118,905 123,660 4,577 80-CAPPRJ/MRG 8000000000 5940 - Transfers from Other Funds 1,077 - - 80 - CAPPRJ/MRG Fund Total 1,077 - - - - - 87-Successor Agency 8710165628 4435 - Interest Income 2,864 24 2,525 2,590 2,655 2,566 8710165630 4435 - Interest Income 694 360 670 685 705 325 8710165632 4435 - Interest Income 752 420 725 745 760 325 8710165634 4435 - Interest Income 110 - 105 105 110 105 8710165636 4435 - Interest Income 115 36 115 120 120 84 8710125000 4810- Sale/Real & Personal Property (350,617) - - - - - 8710125000 4899 - Miscellaneous Other 673,269 - - - - - 87 Successor Agency Total 327,187 840 4,140 4,245 4,350 3,405 88-Successor Agency - ROPS 8800000000 5945 - ROPS-CONTRIBUTION IN 3,925,664 4,149,087 4,149,087 3,784,400 3,784,400 (364,687) 88 Successor Agency - ROPS Total 3,925,664 4,149,087 4,149,087 3,784,400 3,784,400 (364,687) TOTAL- Non General Fund 138,896,244 135,090,364 140,695,494 135,419,835 137,975,040 329,472 GRAND TOTAL- All Funds 211,529,991 202,568,368 210,142,113 208,207,775 213,745,485 5,639,408 GENERAL FUND EXPENDITURES Adopted General Fund Expenditures - By Function Fiscal Year 2025/26 Public Safety 46.8% General Government 26.6% Culture & Recreation 12.2% Community Development 6.8% Facilities & Infrastructure 7.4% Capital & Infrastructure Replacement 0.2% Public Safety $33.9M General Government $19.4M Culture & Recreation $8.8M Community Development $4.9M Facilities & Infrastructure $5.4M General Fund Expenditures $72.5 M Cap & Infrastructure Rplmnt $0.1M GENERAL FUND EXPENDITURE SUMMARY FY 24/25 FISCAL YEAR 2025/26 BUDGET INCREASE/(DECREASE) 24/25 to 25/26 REVISED BUDGET PERSONNEL BUDGET OPERATIONS BUDGET CAPITAL OUTLAY/ CIP TOTAL BUDGET $ CHANGE % CHANGE ADMINISTRATION City Council 219,602 197,420 63,325 - 260,745 41,143 18.74% City Manager's Office 1,093,466 934,830 180,130 - 1,114,960 21,494 1.97% Azusa Resource Center - - 588,955 - 588,955 588,955 100.00% Neighborhood Services 858,458 - 36,700 - 36,700 (821,758) -95.72% City Clerk 880,458 620,915 171,000 - 791,915 (88,543) -10.06% City Treasurer 238,830 71,750 178,000 - 249,750 10,920 4.57% City Attorney 315,000 - 365,000 - 365,000 50,000 15.87% Capital & Infrastructure Replacement 20,963,898 - - 126,755 126,755 (20,837,143) -99.40% Subtotal-Administration 24,569,712 1,824,915 1,583,110 126,755 3,534,780 (21,034,932) -85.61% ADMINISTRATIVE SERVICES Citywide 6,361,643 1,804,840 5,338,765 - 7,143,605 781,962 12.29% Finance 1,835,460 1,935,300 199,890 - 2,135,190 299,730 16.33% Printing Services 9,000 - - - - (9,000) -100.00% Purchasing 432,815 433,230 24,265 - 457,495 24,680 5.70% Personnel Services 949,767 411,675 579,970 - 991,645 41,878 4.41% Subtotal-Administrative Services 9,588,685 4,585,045 6,142,890 - 10,727,935 1,139,250 11.88% COMMUNITY RESOURCES Recreation 3,885,418 2,575,825 1,929,505 51,120 4,556,450 671,032 17.27% Senior Programs 1,281,378 624,105 511,570 - 1,135,675 (145,703) -11.37% Family Services 321,750 - 670,310 - 670,310 348,560 108.33% Subtotal-Community Resources 5,488,546 3,199,930 3,111,385 51,120 6,362,435 873,889 15.92% ECONOMIC & COMMUNITY DEVELOPMENT Building 1,536,154 637,185 933,470 - 1,570,655 34,501 2.25% Community Improvement 1,342,290 1,098,430 332,815 - 1,431,245 88,955 6.63% Planning 1,398,101 624,825 565,310 - 1,190,135 (207,966) -14.87% Economic Development 579,314 348,515 232,980 - 581,495 2,181 0.38% Real Estate 114,971 - 139,500 - 139,500 24,529 21.33% Subtotal-Economic & Comm. Dev. 4,970,830 2,708,955 2,204,075 - 4,913,030 (57,800) -1.16% LIBRARY Library-General Services 2,154,113 1,937,265 498,300 - 2,435,565 281,452 13.07% Library-Youth Services 39,779 - 36,280 - 36,280 (3,499) -8.80% Subtotal-Library 2,193,892 1,937,265 534,580 - 2,471,845 277,952 12.67% PUBLIC SAFETY Emergency Services 56,382 - 54,460 - 54,460 (1,922) -3.41% Police Department 20,674,772 20,840,050 3,134,100 - 23,974,150 3,299,378 15.96% Police Department-IT 1,037,355 - 1,412,995 - 1,412,995 375,640 36.21% Police Contract Services 1,769,188 - 1,114,765 - 1,114,765 (654,423) -36.99% Fire Safety 6,905,966 - 7,330,995 - 7,330,995 425,029 0.00% Subtotal-Public Safety 30,443,663 20,840,050 13,047,315 - 33,887,365 3,443,702 11.31% PUBLIC WORKS Engineering 417,846 - 274,970 - 274,970 (142,876) -34.19% Facilities Maintenance 1,259,920 425,585 953,150 - 1,378,735 118,815 9.43% Graffiti Abatement 192,509 214,650 34,685 - 249,335 56,826 29.52% Parks Operations 5,040,774 1,293,250 2,129,895 21,040 3,444,185 (1,596,589) -31.67% Subtotal-Public Works 6,911,049 1,933,485 3,392,700 21,040 5,347,225 (1,563,824) -22.63% TOTAL GENERAL FUND OPERATIONS BUDGET 84,166,377 37,029,645 30,016,055 198,915 67,244,615 (16,921,762) -20.11% Pension Obligation Bonds 4,748,436 4,724,025 - - 4,724,025 (24,411) -0.51% Transfers Out 273,444 - 500,000 - 500,000 226,556 82.85% TOTAL GENERAL FUND BUDGET 89,188,257$ 41,753,670$ 30,516,055$ 198,915$ 72,468,640$ (16,719,617)$ -18.75% GENERAL FUND EXPENDITURE SUMMARY FY 25/26 FISCAL YEAR 2026/27 BUDGET INCREASE/(DECREASE) 25/26 to 26/27 BUDGET PERSONNEL BUDGET OPERATIONS BUDGET CAPITAL OUTLAY/ CIP TOTAL BUDGET $ CHANGE % CHANGE ADMINISTRATION City Council 260,745$ 203,955$ 63,325$ -$ 267,280$ 6,535$ 2.51% City Manager's Office 1,114,960 943,690 180,130 - 1,123,820 8,860 0.79% Azusa Resource Center 588,955 - 792,680 - 792,680 203,725 34.59% Neighborhood Services 36,700 - 37,100 - 37,100 400 1.09% City Clerk 791,915 663,195 339,600 - 1,002,795 210,880 26.63% City Treasurer 249,750 73,460 185,000 - 258,460 8,710 3.49% City Attorney 365,000 - 375,000 - 375,000 10,000 2.74% Capital & Infrastructure Replacement 20,963,898 - - 27,155 27,155 (20,936,743) -99.87% Subtotal-Administration 24,371,923 1,884,300 1,972,835 27,155 3,884,290 (20,487,633) -84.06% ADMINISTRATIVE SERVICES Citywide 7,143,605 1,878,330 5,546,720 - 7,425,050 281,445 3.94% Finance 2,135,190 2,024,970 200,445 - 2,225,415 90,225 4.23% Printing Services - - - - - - 0.00% Purchasing 457,495 457,420 24,395 - 481,815 24,320 5.32% Personnel Services 991,645 432,405 545,870 - 978,275 (13,370) -1.35% Subtotal-Administrative Services 10,727,935 4,793,125 6,317,430 - 11,110,555 382,620 3.57% COMMUNITY RESOURCES Recreation 4,556,450 2,700,755 1,834,295 - 4,535,050 (21,400) -0.47% Senior Programs 1,135,675 653,395 519,820 - 1,173,215 37,540 3.31% Family Services 670,310 - 670,310 - 670,310 - 0.00% Subtotal-Community Resources 6,362,435 3,354,150 3,024,425 - 6,378,575 16,140 0.25% ECONOMIC & COMMUNITY DEVELOPMENT Building 1,570,655 666,735 888,520 - 1,555,255 (15,400) -0.98% Community Improvement 1,431,245 1,158,990 332,915 - 1,491,905 60,660 4.24% Planning 1,190,135 657,645 1,055,665 - 1,713,310 523,175 43.96% Economic Development 581,495 369,915 231,980 - 601,895 20,400 3.51% Real Estate 139,500 - 139,500 - 139,500 - 0.00% Subtotal-Economic & Comm. Dev. 4,913,030 2,853,285 2,648,580 - 5,501,865 588,835 11.99% LIBRARY Library-General Services 2,435,565 2,041,965 427,620 - 2,469,585 34,020 1.40% Library-Youth Services 36,280 - 36,280 - 36,280 - 0.00% Subtotal-Library 2,471,845 2,041,965 463,900 - 2,505,865 34,019 1.38% PUBLIC SAFETY Emergency Services 54,460 - 55,450 - 55,450 990 1.82% Police Department 23,974,150 22,005,400 3,073,250 25,078,650 1,104,500 4.61% Police Department-IT 1,412,995 - 1,433,285 - 1,433,285 20,290 1.44% Police Contract Services 1,114,765 - 1,185,525 - 1,185,525 70,760 6.35% Fire Safety 7,330,995 - 7,550,925 - 7,550,925 219,930 0.00% Subtotal-Public Safety 33,887,365 22,005,400 13,298,435 - 35,303,835 1,416,470 4.18% PUBLIC WORKS Engineering 274,970 - 274,970 - 274,970 - 0.00% Facilities Maintenance 1,378,735 460,915 1,069,920 - 1,530,835 152,100 11.03% Graffiti Abatement 249,335 226,345 35,885 - 262,230 12,895 5.17% Parks Operations 3,444,185 1,374,670 2,285,065 - 3,659,735 215,550 6.26% Subtotal-Public Works 5,347,225 2,061,930 3,665,840 - 5,727,770 380,545 7.12% TOTAL GENERAL FUND OPERATIONS BUDGET 88,081,758 38,994,155 31,391,445 27,155 70,412,755 (17,669,003) -20.06% Pension Obligation Bonds 4,748,436 4,720,640 - - 4,720,640 (27,796) -0.59% Transfers Out 7,179,410 - 300,000 - 300,000 (6,879,410) -95.82% TOTAL GENERAL FUND BUDGET 100,009,604$ 43,714,795$ 31,691,445$ 27,155$ 75,433,395$ (24,576,209)$ -24.57% ALL FUNDS EXPENDITURES Adopted All Funds Expenditures - By Function Fiscal Year 2025/26 All Funds Expenditures $229.5 M Administration 2% Administrative Services 10% Community Resources 3% Econ & Comm Dev 2% Information Technology 2% Library 1% Light & Water 39% Public Safety 15% Public Works 5% Capital Improvement Projects 12% Pension Obligations 2% Transfers 5% Successor Agency 2% Administration $ 3.9M Administrative Services $22.5M CommunityResources $ 8.4M Econ & Comm Dev $ 5.4M Information Technology $ 4.2M Library $ 2.5M Light & Water $89.2M Public Safety $34.2M Public Works $ 11.8M Capital Improvement Projects $27.2M Pension Obligation Bonds $ 4.7M Successor Agency $ 4.0M Transfers $11.5M CITYWIDE EXPENDITURE SUMMARY FY 24/25 FISCAL YEAR 2025/26 BUDGET INCREASE/(DECREASE) 24/25 to 25/26 REVISED BUDGET PERSONNEL BUDGET OPERATIONS BUDGET CAPITAL OUTLAYS & IMPROVEMENTS TOTAL BUDGET $ CHANGE % CHANGE ADMINISTRATION City Council 219,602 197,420 63,325 - 260,745 41,143 18.74% City Manager's Office 1,093,466 934,830 180,130 - 1,114,960 21,494 1.97% Azusa Resource Center - - 1,070,480 - 1,070,480 1,070,480 100.00% Neighborhood Services 858,458 - 36,700 - 36,700 (821,758) -95.72% City Clerk 880,458 620,915 171,000 - 791,915 (88,543) -10.06% City Treasurer 238,830 71,750 178,000 - 249,750 10,920 4.57% City Attorney 315,000 - 365,000 - 365,000 50,000 15.87% Public Education Grant 20,000 - 30,000 - 30,000 10,000 50.00% Capital & Infrastructure Replacement 20,963,898 - - 126,755 126,755 (20,837,143) -99.40% Subtotal-Administration 24,589,712 1,824,915 2,094,635 126,755 4,046,305 (20,543,407) -83.54% ADMINISTRATIVE SERVICES CFD Debt Service 3,966,695 - 3,952,150 - 3,952,150 (14,545) -0.37% CFD Maintenance 549,421 415,085 174,225 170,000 759,310 209,889 38.20% CFD Public Safety 4,945 - 5,080 206,175 211,255 206,310 4172.09% City-Wide 6,361,643 1,804,840 5,338,765 - 7,143,605 781,962 12.29% Employee Benefit 1,000,000 500,000 - - 500,000 (500,000) -50.00% Accounting 1,835,460 1,935,300 199,890 - 2,135,190 299,730 16.33% Printing Services 9,000 - - - - (9,000) -100.00% Purchasing 432,815 433,230 24,265 - 457,495 24,680 5.70% Personnel Services 949,767 411,675 579,970 - 991,645 41,878 4.41% Risk Management 5,761,710 426,675 6,253,275 - 6,679,950 918,240 15.94% Subtotal-Administrative Services 20,871,456 5,926,805 16,527,620 376,175 22,830,600 1,959,144 9.39% COMMUNITY RESOURCES Recreation 3,885,418 2,575,825 1,929,505 51,120 4,556,450 671,032 17.27% Senior Services 1,281,378 624,105 511,570 - 1,135,675 (145,703) -11.37% Family Services 321,750 - 670,310 - 670,310 348,560 108.33% Proposition A 2,438,058 937,955 273,340 - 1,211,295 (1,226,763) -50.32% Proposition C 813,612 456,040 391,950 - 847,990 34,378 4.23% Air Quality Management District (AQMD)481,108 9,095 45,210 - 54,305 (426,803) -88.71% Subtotal-Community Resources 9,221,324 4,603,020 3,821,885 51,120 8,476,025 (745,299) -8.08% ECONOMIC & COMMUNITY DEVELOPMENT Building 1,536,154 637,185 933,470 - 1,570,655 34,501 2.25% Community Development Block Grant (CDBG)487,597 205,415 266,000 - 471,415 (16,182) -3.32% Community Improvement 1,342,290 1,098,430 332,815 - 1,431,245 88,955 6.63% Planning 1,398,101 624,825 565,310 - 1,190,135 (207,966) -14.87% Economic Development 579,314 348,515 232,980 - 581,495 2,181 0.38% Real Estate 114,971 - 139,500 - 139,500 24,529 21.33% Subtotal-Economic & Comm. Dev. 5,458,427 2,914,370 2,470,075 - 5,384,445 (73,982) -1.36% INFORMATION TECHNOLOGY Information Technology 4,119,163 1,673,610 2,532,850 149,520 4,355,980 236,817 5.75% Subtotal-Information Technology 4,119,163 1,673,610 2,532,850 149,520 4,355,980 236,817 5.75% LIBRARY Library-General Services 2,154,113 1,937,265 498,300 - 2,435,565 281,452 13.07% Library-Youth Services 39,779 - 36,280 - 36,280 (3,499) -8.80% Subtotal-Library 2,193,892 1,937,265 534,580 - 2,471,845 277,953 12.67% LIGHT AND WATER CA Climate Balancing Account 1,800,000 - 1,100,000 - 1,100,000 (700,000) -38.89% Consumer Services 8,524,817 4,554,065 4,809,410 - 9,363,475 838,658 9.84% Electric 61,170,799 5,434,290 41,403,840 4,999,590 51,837,720 (9,333,079) -15.26% Public Benefit Programs 1,900,945 316,545 1,606,500 - 1,923,045 22,100 1.16% Water 41,557,165 4,995,785 24,594,030 5,500,000 35,089,815 (6,467,350) -15.56% Recycling and Solid Waste 388,169 180,170 236,255 - 416,425 28,256 7.28% Subtotal-Light and Water 115,341,895 15,480,855 73,750,035 10,499,590 99,730,480 (15,611,415) -13.53% CITYWIDE EXPENDITURE SUMMARY FY 24/25 FISCAL YEAR 2025/26 BUDGET INCREASE/(DECREASE) 24/25 to 25/26 REVISED BUDGET PERSONNEL BUDGET OPERATIONS BUDGET CAPITAL OUTLAYS & IMPROVEMENTS TOTAL BUDGET $ CHANGE % CHANGE PUBLIC SAFETY Asset Seizures 301,215 - 130,130 - 130,130 (171,085) -56.80% Emergency Services 56,382 - 54,460 - 54,460 (1,922) -3.41% Fire Safety 7,179,410 - 7,330,995 - 7,330,995 151,585 2.11% Police Contract Services 1,769,188 - 1,114,765 - 1,114,765 (654,423) -36.99% Police Department-Safety 20,674,772 20,840,050 3,134,100 - 23,974,150 3,299,378 15.96% Police Department-IT 1,037,355 - 1,412,995 - 1,412,995 375,640 36.21% Police Department-SLESA 179,421 - 160,650 245,660 406,310 226,889 126.46% Subtotal-Public Safety 31,197,745 20,840,050 13,338,095 245,660 34,423,805 3,226,062 10.34% PUBLIC WORKS Utility Mitigation 83,570 - 100,000 4,113,895 4,213,895 4,130,325 4942.35% Engineering 810,266 133,100 1,075,050 4,900,000 6,108,150 5,297,884 653.85% Facilities Maintenance 1,259,920 425,585 953,150 - 1,378,735 118,815 9.43% Graffiti Abatement 192,509 214,650 34,685 - 249,335 56,826 29.52% Measure A-Park Funds - - - 1,300,000 1,300,000 1,300,000 1000.00% Safe Clean Water Program (Measure W)2,477,461 175,310 620,000 426,000 1,221,310 (1,256,151) -50.70% Roadway Maintenance 2,144,812 1,006,680 - - 1,006,680 (1,138,132) -53.06% Sewer Maintenance 4,083,589 2,128,835 1,502,425 944,465 4,575,725 492,136 12.05% Parks Operations 5,040,774 1,293,250 2,129,895 21,040 3,444,185 (1,596,589) -31.67% Park In-Lieu (Quimby)- - - 150,000 150,000 150,000 100.00% Highway 39 - - - 1,786,105 1,786,105 1,786,105 100.00% SB1 1,077,146 - - 2,100,000 2,100,000 1,022,854 94.96% Subtotal-Public Works 17,170,047 5,377,410 6,415,205 15,741,505 27,534,120 10,364,073 60.36% TOTAL CITY OPERATIONS BUDGET 230,163,661 60,578,300 121,484,980 27,190,325 209,253,605 (20,910,054) -9.08% Pension Obligation Bonds 4,748,436 4,724,025 - - 4,724,025 (24,411) -0.51% Successor Agency 3,874,761 - 4,012,700 - 4,012,700 137,939 3.56% Total Transfers 10,364,856 - 11,475,450 - 11,475,450 1,110,594 10.71% TOTAL CITY AND UTILITY BUDGET 249,151,714 65,302,325 136,973,129 27,190,325 229,465,780 (19,685,934) -7.90% CITYWIDE EXPENDITURE SUMMARY FISCAL YEAR 2026/27 BUDGET INCREASE/(DECREASE) 25/26 to 26/27 PERSONNEL BUDGET OPERATIONS BUDGET CAPITAL OUTLAYS & IMPROVEMENTS TOTAL BUDGET $ CHANGE % CHANGE ADMINISTRATION City Council 203,955 63,325 - 267,280 6,535 2.51% City Manager's Office 943,690 180,130 - 1,123,820 8,860 0.79% Azusa Resource Center - 1,070,480 - 1,070,480 - 0.00% Neighborhood Services - 37,100 - 37,100 400 1.09% City Clerk 663,195 339,600 - 1,002,795 210,880 26.63% City Treasurer 73,460 185,000 - 258,460 8,710 3.49% City Attorney - 375,000 - 375,000 10,000 2.74% Public Education Grant - 25,000 - 25,000 (5,000) -16.67% Capital & Infrastructure Replacement - - 27,155 27,155 (99,600) -78.58% Subtotal-Administration 1,884,300 2,275,635 27,155 4,187,090 140,785 3.48% ADMINISTRATIVE SERVICES CFD Debt Service - 3,974,000 - 3,974,000 21,850 0.55% CFD Maintenance 432,345 174,325 76,745 683,415 (75,895) -10.00% CFD Public Safety - 5,110 - 5,110 (206,145) -97.58% City-Wide 1,878,330 5,546,720 - 7,425,051 281,446 3.94% Employee Benefit 300,000 - - 300,000 (200,000) -40.00% Accounting 2,024,970 200,445 - 2,225,415 90,225 4.23% Printing Services - - - - - 0.00% Purchasing 457,420 24,395 - 481,815 24,320 5.32% Personnel Services 432,405 545,870 - 978,275 (13,370) -1.35% Risk Management 445,730 6,669,435 - 7,115,165 435,215 6.52% Subtotal-Administrative Services 5,971,200 17,140,300 76,745 23,188,245 357,646 1.57% COMMUNITY RESOURCES Recreation 2,700,755 1,834,295 - 4,535,050 (21,400) -0.47% Senior Services 653,395 519,820 - 1,173,215 37,540 3.31% Family Services - 670,310 - 670,310 - 0.00% Proposition A 980,535 290,750 - 1,271,285 59,990 4.95% Proposition C 478,180 404,590 - 882,770 34,780 4.10% Air Quality Management District (AQMD)9,095 49,210 - 58,305 4,000 7.37% Subtotal-Community Resources 4,821,960 3,768,975 - 8,590,935 114,910 1.36% ECONOMIC & COMMUNITY DEVELOPMENT Building 666,735 888,520 - 1,555,255 (15,400) -0.98% Community Development Block Grant (CDBG)214,865 266,000 - 480,865 9,450 2.00% Community Improvement 1,158,990 332,915 - 1,491,905 60,660 4.24% Planning 657,645 1,055,665 - 1,713,310 523,175 43.96% Economic Development 369,915 231,980 - 601,895 20,400 3.51% Real Estate - 139,500 - 139,500 - 0.00% Subtotal-Economic & Comm. Dev. 3,068,150 2,914,580 - 5,982,730 598,285 11.11% INFORMATION TECHNOLOGY Information Technology 1,767,790 2,310,100 - 4,077,890 (278,090) -6.38% Subtotal-Information Technology 1,767,790 2,310,100 - 4,077,890 (278,090) -6.38% LIBRARY Library-General Services 2,041,965 427,620 - 2,469,585 34,020 1.40% Library-Youth Services - 36,280 - 36,280 - 0.00% Subtotal-Library 2,041,965 463,900 - 2,505,865 34,020 1.38% LIGHT AND WATER CA Climate Balancing Account - 2,172,650 - 2,172,650 1,072,650 97.51% Consumer Services 4,770,730 4,786,390 - 9,557,120 193,646 2.07% Electric 5,714,595 41,766,225 4,006,850 51,487,670 (350,050) -0.68% Public Benefit Programs 330,580 1,606,500 - 1,937,080 14,035 0.73% Water 5,263,535 25,800,760 - 31,064,295 (4,025,520) -11.47% Recycling and Solid Waste 183,565 236,220 - 419,785 3,360 0.81% Subtotal-Light and Water 16,263,005 76,368,745 4,006,850 96,638,600 (3,091,880) -3.10% CITYWIDE EXPENDITURE SUMMARY FISCAL YEAR 2026/27 BUDGET INCREASE/(DECREASE) 25/26 to 26/27 PERSONNEL BUDGET OPERATIONS BUDGET CAPITAL OUTLAYS & IMPROVEMENTS TOTAL BUDGET $ CHANGE % CHANGE PUBLIC SAFETY Asset Seizures - - - - (130,130) -100.00% Emergency Services - 55,450 - 55,450 990 1.82% Fire Safety - 7,550,925 - 7,550,925 219,930 3.00% Police Contract Services - 1,185,525 - 1,185,525 70,760 6.35% Police Department-Safety 22,005,400 3,073,250 - 25,078,650 1,104,500 4.61% Police Department-IT - 1,433,285 - 1,433,285 20,290 1.44% Police Department-SLESA - 162,655 - 162,655 (243,655) -59.97% Subtotal-Public Safety 22,005,400 13,461,090 - 35,466,490 1,042,685 3.03% PUBLIC WORKS Utility Mitigation - 100,000 - 100,000 (4,113,895) 0.00% Engineering 139,100 1,133,585 - 1,272,685 (4,835,465) -79.16% Facilities Maintenance 460,915 1,069,920 - 1,530,835 152,100 11.03% Graffiti Abatement 226,345 35,885 - 262,230 12,895 5.17% Measure A-Park Funds - - - - (1,300,000) -100.00% Safe Clean Water Program (Measure W)184,520 620,000 626,000 1,430,520 209,210 17.13% Roadway Maintenance 1,058,810 - - 1,058,810 52,130 5.18% Sewer Maintenance 2,244,370 1,481,420 150,000 3,875,790 (699,936) -15.30% Parks Operations 1,374,670 2,285,065 94,785 3,754,520 310,335 9.01% Park In-Lieu (Quimby)- - - - (150,000) -100.00% Highway 39 - - - - (1,786,105) -100.00% SB1 - - - - (2,100,000) -100.00% Subtotal-Public Works 5,688,730 6,725,875 870,785 13,285,390 (14,248,731) -51.75% TOTAL CITY OPERATIONS BUDGET 63,512,500 125,429,200 4,981,535 193,923,235 (15,330,370) -7.33% Pension Obligation Bonds 4,720,640 - - 4,720,640 (3,385) -0.07% Successor Agency - 4,011,250 - 4,011,250 (1,450) -0.04% Total Transfers - 11,601,680 - 11,601,680 126,230 1.10% TOTAL CITY AND UTILITY BUDGET 68,233,140 141,042,130 4,981,535 214,256,805 (15,208,975) -6.63% FY 2025/26 FY 2026/27 FY 2025/26 FY 2026/27 Orgkey Object Fund Amount Amount Orgkey Object Fund Amount Amount Description 1090000000 5940 General Fund 362,035 380,135 3700000000 5950 Rosedale CFD Fund 362,035 380,135 2 Fully Burdened Officers (85%) 1090000000 5940 General Fund 63,885 67,080 6800000000 5950 Public Safety CFD Fund 63,885 67,080 2 Fully Burdened Officers (15%) 1090000000 5940 General Fund 25,000 25,000 3140711920 5950 Consumer Services Fund 25,000 25,000 Concerts in the Park 1090000000 5940 General Fund 116,340 122,155 3140711920 5950 Consumer Services Fund 116,340 122,155 EOC Operations Officers 1090000000 5940 General Fund 1,256,000 1,303,000 3640750000 5950 Refuse Fund 1,256,000 1,303,000 Franchise Fees 1090000000 5940 General Fund 169,495 173,730 3455665000 5950 Sewer Fund 169,495 173,730 Interest Transfer 1090000000 5940 General Fund 122,775 128,915 3140711920 5950 Consumer Services Fund 122,775 128,915 PD Dispatcher 1090000000 5940 General Fund 114,405 120,125 3140711920 5950 Consumer Services Fund 114,405 120,125 Terrorism Liaison Officers 1090000000 5940 General Fund 62,335 62,335 3140711920 5950 Consumer Services Fund 62,335 62,335 25% Graffiti Abatement 1300000000 5940 Utility Mitigation Fund 400,000 400,000 3200000000 5950 Water Fund 400,000 400,000 Interest per Ord 04-c38 1300000000 5940 Utility Mitigation Fund 455,000 455,000 3300000000 5950 Electric Fund 455,000 455,000 Interest per Ord 04-c37 2920331000 5940 Fire Services Fund 7,330,995 7,550,925 1090000000 5950 General Fund 7,330,995 7,550,925 Fire Services Contract 4100000000 5940 General Fund 500,000 300,000 1090000000 5950 General Fund 500,000 300,000 OPEB 115 Trust Funding 1090000000 5940 General Fund 6,000 6,000 3455665000 5950 Sewer Fund 6,000 6,000 PARS Admin Fees 1090000000 5940 General Fund 16,800 16,800 3140711920 5950 Consumer Services Fund 16,800 16,800 PARS Admin Fees 1090000000 5940 General Fund 206,605 216,935 3140711920 5950 Consumer Services Fund 206,605 216,935 Retiree Health Reimbursements 1090000000 5940 General Fund 152,500 152,500 3140711920 5950 Consumer Services Fund 152,500 152,500 Retiree Health Fee and PARS Benefit 1090000000 5940 General Fund 11,645 12,230 3140711903 5950 Consumer Services Fund 11,645 12,230 Retiree Annuities 1090000000 5940 General Fund 9,010 9,460 3140711903 5950 Consumer Services Fund 9,010 9,460 Retiree Annuities 1090000000 5940 General Fund 9,205 9,665 3240722701 5950 Water Fund 9,205 9,665 Retiree Annuities 1090000000 5940 General Fund 11,315 11,880 3240723750 5950 Water Fund 11,315 11,880 Retiree Annuities 1090000000 5940 General Fund 11,195 11,755 3240723750 5950 Water Fund 11,195 11,755 Retiree Annuities 1090000000 5940 General Fund 10,420 10,940 3340735830 5950 Electric Fund 10,420 10,940 Retiree Annuities 1090000000 5940 General Fund 17,010 17,860 3340735880 5950 Electric Fund 17,010 17,860 Retiree Annuities 1090000000 5940 General Fund 14,715 15,450 3340735880 5950 Electric Fund 14,715 15,450 Retiree Annuities 1090000000 5940 General Fund 9,445 9,920 3340735880 5950 Electric Fund 9,445 9,920 Retiree Annuities 1090000000 5940 General Fund 11,320 11,885 3340735880 5950 Electric Fund 11,320 11,885 Retiree Annuities TOTAL TRANSFERS IN: 11,475,450 11,601,680 TOTAL TRANSFERS OUT: 11,475,450 11,601,680 TRANSFERS IN TRANSFERS OUT CITY OF AZUSA TRANSFERS SCHEDULE PERSONNEL OVERVIEW BUDGETED POSITION ALLOCATIONS 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 22.70 0.80 23.50 22.70 0.80 23.50 Community Resources 24.05 27.47 51.52 24.05 27.47 51.52 Economic & Community Dev 19.35 - 19.35 19.35 - 19.35 Information Technology 10.00 - 10.00 10.00 - 10.00 Library 11.00 9.33 20.33 11.00 9.33 20.33 Light & Water 88.60 - 88.60 88.60 - 88.60 Public Safety 108.00 7.25 115.25 108.00 7.25 115.25 Public Works 38.00 2.26 40.26 38.00 2.26 40.26 Total 329.00 49.01 378.01 329.00 49.01 378.01 Fiscal Year 2026/27Fiscal Year 2025/26 Administration 2%Administrative Services 6% Community Resources 14% Economic & Community Dev 5% Information Technology 3% Library 5% Light & Water 23% Public Safety 31% Public Works 11% FISCAL YEAR 2025/26 AND 2026/27 PERSONNEL ALLOCATIONS BY DEPARTMENT FULL-TIME PERSONNEL SUMMARY FY 25/26 FY 26/27 FY 25/26 FY 26/27 ADMINISTRATION City Manager's Office 4.30 4.30 638,805 638,805 City Clerk 3.00 3.00 291,875 315,000 Administration Total 7.30 7.30 930,680 953,805 ADMINISTRATIVE SERVICES Accounting 11.40 11.40 1,297,105 1,353,360 Purchasing 3.00 3.00 295,540 310,815 Personnel Services 2.75 2.75 288,630 301,985 Risk Management 2.75 2.75 288,630 300,520 CFD Park Operations - Rosedale 2.80 2.80 248,310 256,620 Administrative Services Total 22.70 22.70 2,418,215 2,523,300 COMMUNITY RESOURCES Recreation 9.45 9.45 897,135 944,165 Senior Activities 4.95 4.95 419,345 436,525 Proposition A 6.58 6.58 509,815 530,570 Proposition C 3.07 3.07 269,885 280,855 Community Resources Total 24.05 24.05 2,096,180 2,192,115 ECONOMIC & COMMUNITY DEVELOPMENT Building 3.95 3.95 446,715 464,970 Community Improvement 7.69 7.69 754,920 793,470 Community Development Block Grant (CDBG)1.51 1.51 139,735 145,340 Economic Development 2.25 2.25 243,735 255,455 Planning 3.95 3.95 437,050 455,060 Economic & Community Development Total 19.35 19.35 2,022,155 2,114,295 INFORMATION TECHNOLOGY City Information Systems 4.50 4.50 542,250 569,375 Light & Water Information Systems 4.00 4.00 462,370 488,875 Sewer Information Systems 0.50 0.50 52,260 57,080 Police - Information Technology 1.00 1.00 89,020 92,690 Information Technology Total 10.00 10.00 1,145,900 1,208,020 LIBRARY General Library Services 11.00 11.00 918,735 971,340 Library Total 11.00 11.00 918,735 971,340 BUDGETED SALARYFTE ALLOCATION FULL-TIME PERSONNEL SUMMARY FY 25/26 FY 26/27 FY 25/26 FY 26/27 BUDGETED SALARYFTE ALLOCATION LIGHT AND WATER Consumer Services 30.25 30.25 3,063,755 3,194,205 Electric 26.00 26.00 3,897,225 4,080,535 Public Benefit 1.45 1.45 209,295 217,645 Solid Waste 0.60 0.60 129,440 130,895 Water 30.30 30.30 3,418,355 3,588,160 Light and Water Total 88.60 88.60 10,718,070 11,211,440 PUBLIC SAFETY Police 108.00 108.00 12,093,670 12,649,570 Public Safety Total 108.00 108.00 12,093,670 12,649,570 PUBLIC WORKS Engineering 1.00 1.00 85,545 89,070 Facilities Maintenance 3.10 3.10 257,590 280,755 Graffiti Abatement 1.90 1.90 112,905 119,480 Parks Operations 9.80 9.80 781,435 831,845 Roadway Maintenance 6.95 6.95 551,765 583,230 Safe Clean Water 1.12 1.12 122,015 127,905 Sewer Maintenance 14.13 14.13 1,360,220 1,432,225 Public Works Total 38.00 38.00 3,271,475 3,464,510 TOTAL FULL-TIME PERSONNEL 329.00 329.00 35,615,080$ 37,288,395$ PART-TIME PERSONNEL SUMMARY FY 25/26 FY 26/27 FY 25/26 FY 26/27 ADMINISTRATION City Council N/A N/A 76,500 76,500 City Treasurer N/A N/A 39,405 39,405 City Clerk 1.90 1.90 142,175 148,035 Administration Total 1.90 1.90 258,080 263,940 ADMINISTRATIVE SERVICES CFD Park Operations - Rosedale 0.80 0.80 29,700 30,925 Administrative Services Total 0.80 0.80 29,700 30,925 COMMUNITY RESOURCES Recreation 16.72 16.72 747,885 778,700 Aquatic Programs 7.75 7.75 341,240 355,300 Proposition A 2.25 2.25 142,830 148,715 Proposition C 0.75 0.75 45,640 47,520 Community Resources Total 27.47 27.47 1,277,595 1,330,235 LIBRARY General Library Services 9.33 9.33 451,670 470,280 Library Total 9.33 9.33 451,670 470,280 PUBLIC SAFETY Police 7.25 7.25 511,690 532,770 Public Safety Total 7.25 7.25 511,690 532,770 BUDGETED SALARYFTE ALLOCATION PART-TIME PERSONNEL SUMMARY FY 25/26 FY 26/27 FY 25/26 FY 26/27 BUDGETED SALARYFTE ALLOCATION PUBLIC WORKS Facilities Maintenance 0.48 0.48 25,085 26,525 Graffiti Abatement 0.40 0.40 25,420 25,875 Roadway Maintenance 0.30 0.30 19,010 20,205 Park Operations 0.60 0.60 21,470 22,880 Sewer Maintenance 0.48 0.48 28,470 30,105 Public Works Total 2.26 2.26 119,455 125,590 TOTAL PART-TIME PERSONNEL 49.01 49.01 2,648,190$ 2,753,740$ Department Division Request/Proposal Current Classification FTE Total Cost Fund Justification Community Resources Recreation/ Family Services Convert Part-Time Position to Full- Time Position Add: Recreation Coordinator Defund: Recreation Coordinator P/T 0.50 89,795 General Fund To provide support for new initiatives, including park site programming at Gladstone and Northside Parks, serving as a liaison with Azusa Unified School District (AUSD) Community Schools, and expanding afterschool programming such as the Boxing Program integrated with Teen Programs Recreation Convert Part-Time Position to Full- Time Position Add: Senior Recreation Leader FT Defund: Senior Recreation Leader PT 0.50 62,865 General Fund To provide support for new initiatives, including special events, staff supervision, daily program and facility operations, rentals, and enhanced customer service Community Resources Est. Fiscal Impact: 1.00 152,660$ Economic & Community Development Economic Development Add New Full-Time Classification Add: Economic Development Manager Defund: Economic Development Housing Coordinator -22,580 General Fund Expand the scope of responsibilities, oversee a broader range of economic development projects. This position requires a higher level of strategic leadership and project management and cross-departmental collaboration to drive the City's long term growth Community Improvement Add Full-Time Position Add: Community Improvement Inspector 1.00 103,955 General Fund To add support for downtown, metro areas, and city parks in order to enforce state and municipal codes Community Improvement Add New Full-Time Classification and Reclassification Add: Community Improvement Supervisor Defund: Senior Community Improvement Inspector -18,435 General Fund Reclassify the current Senior Improvement Inspector position to reflect its evolved supervisory role. This position regularly leads in the absence of the Manager and is responsible for overseeing the workload, activities, and processes of other Inspectors Community Improvement Eliminate Budgeted Full-Time Position Defund: Senior Community Development Specialist (1.00) (121,615) General Fund To realign support resources to better meet the operational and strategic needs of the Economic Development Division Community Improvement Salary Range Adjustment Classification: Senior Community Development Specialist - 4,785 General Fund To align the salary with the Senior Administrative Specialist classification to reflect comparable levels of responsibility and job scope Building Eliminate Budgeted Full-Time Position Defund: Building Inspector I (1.00) (116,530) General Fund To realign support resources to better meet the operational and strategic needs of the Community Improvement Division Econ & Comm Dev Est. Fiscal Impact: (1.00) (88,390)$ Library Library Add New Classification and Reclassification Add: Library Bookmobile Specialist PT Defund: Library Bookmobile Driver PT 9,920 General Fund To reflect the position’s evolved responsibilities, which now include more complex tasks performed with limited supervision—such as outreach, coordination of family programs, public presentations, scheduling, and reader’s advisory services Library Est. Fiscal Impact: -9,920$ Public Works Streets New Full-Time Position Add: Street Maintenance Worker I 2.00 177,905 Sewer To support the Streets Department and assist with Citywide cleanup efforts by overseeing operations within the Streets Maintenance Division Public Works TEst. Fiscal Impact: 2.00 177,905$ GRAND TOTAL ESTIMATED FISCAL IMPACT:2.00 252,095$ (Salaries and Benefits) CITY OF AZUSA PROPOSED PERSONNEL CHANGES FOR FISCAL YEAR 2025-26 DETAILS NOTE: This summary of personnel requests is intended as an overview; the associated FTEs and fiscal impacts have already been incorporated into the Citywide Personnel Summary and Operating Budget. Fund Department FTE Total Cost GENERAL FUND Community Resources 1.00 152,660 Economic & Community Development (1.00) (88,390) Library -9,920 General Fund Total -74,190$ SEWER Public Works 2.00 177,905 Sewer Total 2.00 177,905$ GRAND TOTAL ESTIMATED IMPACT:2.00 252,095$ - - (Salaries and Benefits) CITY OF AZUSA PROPOSED PERSONNEL CHANGES BY FUNDS FOR FY 2025-26 SUMMARY Total Budget Request Amount Public Safety CFD Info Tech Electric SLESA Sewer 50% GF, 50% L&W IT Repairing and upgrading fiber cables 149,520 - 149,520 - - - 149,520 149,520 Information Technology Total 149,520$ -$ -$ 149,520$ -$ -$ -$ 149,520$ 149,520$ General Fund Community Resources 1 Z-23 Infield Groomer @ $51,117 51,120 51,120 - - - - - 51,120 Public Works Total 51,120$ 51,120$ -$ -$ -$ -$ -$ -$ 51,120$ Sewer PW 1 Electric Sewer Camera Truck @ $291,818 291,820 - - - - 291,820 291,820 291,820 General Fund Parks New Power Turf Renovation 21,040 21,040 - - - - - - 21,040 Sewer PW 2 Work Trucks @ $88,600 each 177,200 - - - - 177,200 177,200 177,200 Sewer PW 1 Dump Truck @ $199,350 199,350 - - - - 199,350 199,350 199,350 Sewer PW 1 Cat 420 Backhoe Loader @ $176,093 176,095 - - - - 176,095 176,095 176,095 Public Works Total 865,505$ 21,040$ -$ -$ -$ -$ 844,465$ 844,465$ 865,505$ Electric Electric Replacement of 2 Meter Trucks @ $74,795 each 149,590 - - 149,590 - - 149,590 149,590 Light & Water Total 149,590$ -$ -$ -$ 149,590$ -$ -$ 149,590$ 149,590$ SLESA Public Safety 1 3D Scanner used for fatal traffic collisions and crime scenes 56,960 - - - 56,960 - 56,960 56,960 Public Safety CFD Public Safety Modular Vehicle Barrier for special events - designed to prevent unauthorized vehicle entry & protect pedestrians 206,175 - 206,175 - 206,175 206,175 SLESA Public Safety New Furniture and Stations for Dispatch Center 136,770 - 136,770 136,770 136,770 PUBLIC SAFETY INFORMATION TECHNOLOGY COMMUNITY RESOURCES PUBLIC WORKS LIGHT & WATER CAPITAL OUTLAY - SUMMARY Fiscal Year 2025-26 BUDGET Fund Division Description General Fund Other Funding Sources Other Funding Total Grand Total Total Budget Request Amount Public Safety CFD Info Tech Electric SLESA SewerFundDivision Description General Fund Other Funding Sources Other Funding Total Grand Total SLESA Public Safety Dispatch Recording Equipment 51,930 - - - 51,930 - 51,930 51,930 GF Equipment Replacement Public Safety RFID Readers for employee vehicle gates 11,160 11,160 - - - - - - 11,160 GF Equipment Replacement Public Safety Increase storage for current system 67,485 67,485 - - - - - - 67,485 Public Safety Total 530,480$ 78,645$ 206,175$ -$ -$ 245,660$ -$ 451,835$ 530,480$ Capital Outlay Grand Total 1,746,215$ 150,805$ 206,175$ 149,520$ 149,590$ 245,660$ 844,465$ 1,595,410$ 1,746,215$ Total Budget Request Amount Electric Rosedale Maint CFD PW Endowment 55% Public Works Endowment 45% PW 1 John Deere 310 P-Tier Backhoe Loader 171,530 - - 76,745 94,785 171,530 171,530 Public Works Total 171,530$ -$ -$ 76,745$ 94,785$ 171,530$ 171,530$ Electric Electric 1 Freightliner/Digger Derrick truck 786,325 - 786,325 - 786,325 786,325 Electric Electric 1 Ford F350 V-8 Utility truck 70,525 - 70,525 - 70,525 70,525 Light & Water Total 856,850$ -$ 856,850$ -$ -$ 856,850$ 856,850$ Capital Outlay Grand Total 1,028,380$ -$ 856,850$ 76,745$ 94,785$ 1,028,380$ 1,028,380$ CAPITAL OUTLAY - SUMMARY Fiscal Year 2026-27 BUDGET Fund Division Description General Fund Other Funding Sources Other Funding Total Grand Total PUBLIC WORKS LIGHT & WATER Total Budget Request Amount Electric Rosedale Maint CFD PW Endowment 55% Public Works Endowment 45% PW 1 John Deere 310 P-Tier Backhoe Loader 171,530 - - 76,745 94,785 171,530 171,530 Public Works Total 171,530$ -$ -$ 76,745$ 94,785$ 171,530$ 171,530$ Electric Electric 1 Freightliner/Digger Derrick truck 786,325 - 786,325 - 786,325 786,325 Electric Electric 1 Ford F350 V-8 Utility truck 70,525 - 70,525 - 70,525 70,525 Light & Water Total 856,850$ -$ 856,850$ -$ -$ 856,850$ 856,850$ Capital Outlay Grand Total 1,028,380$ -$ 856,850$ 76,745$ 94,785$ 1,028,380$ 1,028,380$ CAPITAL OUTLAY - SUMMARY Fiscal Year 2026-27 BUDGET Fund Division Description General Fund Other Funding Sources Other Funding Total Grand Total PUBLIC WORKS LIGHT & WATER CITY OF AZUSA CAPITAL IMPROVEMENT PLAN FY 2025-26 THROUGH 2029-30 FIVE YEAR CIP SUMMARY Dept Project Title PROJECT #S TOTAL ESTIMATED PROJECT COSTS Prior Year Actuals FY 24-25 Budget Prior Year(s) Actuals + FY 24-25 Budget Total Budget Appropriation FY 25-26 thru FY 29-30 FY 25-26 Budget Request FY 26-27 Budget Request FY 27-28 Budget Request FY 28-29 Budget Request FY 29-30 Budget Request ECD Tenant Improvements for The Promenade 62519A 2,841,498$ 277,325$ 2,564,173$ 2,841,498 -$ -$ -$ -$ -$ -$ ECD Farmer's Market 62525A 400,000 - 400,000 400,000 - - - - - - CR Senior Center Remodel 54323A 4,000,000 105,317 3,894,683 4,000,000 - - - - - - CR Women's Club 41023A 750,000 9,413 740,587 750,000 - - - - - - CR Slauson Pool Site Upgrades 41024A 1,050,000 - 150,000 150,000 900,000 900,000 - - - - PD Jail Holding Workstation NEW FY2526 10,445 - - - 10,445 10,445 - - - - PD Briefing Room Flooring NEW FY2526 14,100 - - - 14,100 14,100 - - - - PD Men's Locker Room Shower (Additional shower) NEW FY2526 23,565 - - - 23,565 23,565 - - - - PD Jail Building Interior Painting NEW FY2627 14,210 - - - 14,210 - 14,210 - - - PD Shooting Range (remove dividers) NEW FY2627 12,945 - - - 12,945 - 12,945 - - - CR Memorial Park Modernization 41023B 3,000,000 241,033 2,758,967 3,000,000 - - - - - - PW Foothill Boulevard Pavement Rehabilitation 66218A/66124A/66125A/6 6125B/66222B/66224B 3,598,088 3,598,088 - 3,598,088 - - - - - - PW Citywide Sidewalk Improvements 66222B 1,000,000 865,844 134,156 1,000,000 - - - - - - PW Parking Lots Pavement Resurfacing 66619B/66622A 175,000 - 175,000 175,000 - - - - - - PW Bus Stop Improvements 66619C 800,000 - 800,000 800,000 - - - - - - PW Gladstone Street Pavement Rehabilitation 66619D 7,000,000 - 1,000,000 1,000,000 6,000,000 6,000,000 - - - - PW Azusa Avenue Pavement Rehabilitation 66113B/66120B/66121B 4,074,711 74,711 - 74,711 4,000,000 4,000,000 - - - - PW Restroom Remodel (Veteran Memorial Park)66625A 754,665 - 254,665 254,665 500,000 500,000 - - - - PW New Playground Equipment (PPK) with Shade Cover NEW FY2627 75,000 - - - 75,000 - 75,000 - - - PW Wrought Iron Fencing at Pioneer Park 42020A 30,000 - 30,000 30,000 - - - - - - PW Dog Park 42023A/42025A/42025B/ 42025C 2,353,006 - 1,953,006 1,953,006 400,000 400,000 - - - - PW Downtown Improvements 66222C 784,999 210,432 574,567 784,999 - - - - - - PW City Hall Improvement Phase 3 65123B 682,713 682,713 - 682,713 - - - - - - PW Scout House 66623A 773,743 525,612 248,131 773,743 - - - - - - PW 9th Street Storm Drain Improvements 66524A 200,000 - - - 200,000 - 200,000 - - - PW MS4 Permit Compliance 66825A 2,556,000 - 426,000 426,000 2,130,000 426,000 426,000 426,000 426,000 426,000 PW Sewer Master Plan Update 66525A 400,000 - 150,000 150,000 250,000 100,000 150,000 - - - PW San Gabriel Ave - 2-Way Conversion UNFUNDED (Project # NA) 12,500,000 - - - 12,500,000 6,075,000 6,075,000 350,000 - - PW First and Baseline UNFUNDED (Project # NA) 9,000,000 - - - 9,000,000 2,200,000 4,000,000 2,800,000 - - PW Citrus Ave.UNFUNDED (Project # NA) 6,650,000 - - - 6,650,000 2,250,000 2,100,000 2,300,000 - - PW City Hall Upgrade Phase 4 65124A 1,270,804 30,299 1,240,505 1,270,804 - - - - - - PW Med H20 Conservation 66223A 50,000 5,693 44,307 50,000 - - - - - - PW Old Schoolhouse and Historic Row 61524A 3,000,000 331,526 2,668,474 3,000,000 - - - - - - PW City Hall North Upgrade 66622D 167,027 167,027 - 167,027 - - - - - - PW North Side Park (South Restroom) NEW FY 2526 400,000 PW North Side Park (North Restroom) & Main Activity Room NEW FY 2526 1,000,000 PW Rancho Park NEW FY 2526 320,000 PW Residential Resurfacing NEW FY 2526 1,000,000 LIB Library Improvement - Grants and various funds 51023A/51024A/51024B 9,746,551 - 9,746,551 9,746,551 - - - - - - LIB Outdoor Learning Center - Grants and various funds 71122A/51024D/51024C/5 1023C/MMUNIB 1,300,270 456,583 843,687 1,300,270 - - - - - - L&W Well Rehabilitation Program - Aspan 72123C 21,450,000 194,724 5,805,276 6,000,000 15,450,000 3,700,000 5,500,000 6,250,000 - - L&W Well Rehabilitation Program - Aspan Fed (EAP) Grant NEW - Pending Grant Approval- Grant $2.5 Mil 2,500,000 - - - 2,500,000 2,500,000 - - - - L&W Well Rehabilitation Program - Aspan WQA Grant NEW - Pending Grant Approval-WQA Grant $525K 525,000 - - - 525,000 525,000 - - - - L&W South Reservoir Design & Build 72119D 5,550,000 - 3,750,000 3,750,000 1,800,000 1,800,000 - - - - L&W South Reservoir CIP-SGVMWD Loan 72025A 3,400,000 - 3,400,000 3,400,000 - - - - - - L&W South Reservoir Build 72024A 3,000,000 - 3,000,000 3,000,000 - - - - - - L&W W-265B 590 Transmission Replacement NEW FY2829 6,250,000 - - - 6,250,000 - - - 6,250,000 - L&W Gladstone/Arrow Hwy Pipeline Replacement NEW FY2930 6,250,000 - - - 6,250,000 - - - - 6,250,000 L&W Electric Line Replacements & Extensions 73017A 10,581,749 1,281,749 1,800,000 3,081,749 7,500,000 1,000,000 1,250,000 1,500,000 1,750,000 2,000,000 L&W Azusa & Kirkwall Substation Facility Improvements 73017B/73019B 9,820,603 1,550,400 570,203 2,120,603 7,700,000 3,650,000 1,700,000 1,200,000 700,000 450,000 L&W Electric Pole Replacements 73022A 600,000 - 200,000 200,000 400,000 200,000 200,000 - - - 150,986,691$ 10,608,489$ 49,322,938$ 59,931,426$ 91,055,265$ 38,994,110$ 21,703,155$ 14,826,000$ 9,126,000$ 9,126,000$ Total CITY OF AZUSA CAPITAL IMPROVEMENT PLAN FY 2025-26 THROUGH 2029-30 Dept Project Title PROJECT #S ECD Tenant Improvements for The Promenade 62519A ECD Farmer's Market 62525A CR Senior Center Remodel 54323A CR Women's Club 41023A CR Slauson Pool Site Upgrades 41024A PD Jail Holding Workstation NEW FY2526 PD Briefing Room Flooring NEW FY2526 PD Men's Locker Room Shower (Additional shower) NEW FY2526 PD Jail Building Interior Painting NEW FY2627 PD Shooting Range (remove dividers) NEW FY2627 CR Memorial Park Modernization 41023B PW Foothill Boulevard Pavement Rehabilitation 66218A/66124A/66125A/6 6125B/66222B/66224B PW Citywide Sidewalk Improvements 66222B PW Parking Lots Pavement Resurfacing 66619B/66622A PW Bus Stop Improvements 66619C PW Gladstone Street Pavement Rehabilitation 66619D PW Azusa Avenue Pavement Rehabilitation 66113B/66120B/66121B PW Restroom Remodel (Veteran Memorial Park) 66625A PW New Playground Equipment (PPK) with Shade Cover NEW FY2627 PW Wrought Iron Fencing at Pioneer Park 42020A PW Dog Park 42023A/42025A/42025B/ 42025C PW Downtown Improvements 66222C PW City Hall Improvement Phase 3 65123B PW Scout House 66623A PW 9th Street Storm Drain Improvements 66524A PW MS4 Permit Compliance 66825A PW Sewer Master Plan Update 66525A PW San Gabriel Ave - 2-Way Conversion UNFUNDED (Project # NA) PW First and Baseline UNFUNDED (Project # NA) PW Citrus Ave. UNFUNDED (Project # NA) PW City Hall Upgrade Phase 4 65124A PW Med H20 Conservation 66223A PW Old Schoolhouse and Historic Row 61524A PW City Hall North Upgrade 66622D PW North Side Park (South Restroom) NEW FY 2526 PW North Side Park (North Restroom) & Main Activity Room NEW FY 2526 PW Rancho Park NEW FY 2526 PW Residential Resurfacing NEW FY 2526 LIB Library Improvement - Grants and various funds 51023A/51024A/51024B LIB Outdoor Learning Center - Grants and various funds 71122A/51024D/51024C/5 1023C/MMUNIB L&W Well Rehabilitation Program - Aspan 72123C L&W Well Rehabilitation Program - Aspan Fed (EAP) Grant NEW - Pending Grant Approval- Grant $2.5 Mil L&W Well Rehabilitation Program - Aspan WQA Grant NEW - Pending Grant Approval-WQA Grant $525K L&W South Reservoir Design & Build 72119D L&W South Reservoir CIP-SGVMWD Loan 72025A L&W South Reservoir Build 72024A L&W W-265B 590 Transmission Replacement NEW FY2829 L&W Gladstone/Arrow Hwy Pipeline Replacement NEW FY2930 L&W Electric Line Replacements & Extensions 73017A L&W Azusa & Kirkwall Substation Facility Improvements 73017B/73019B L&W Electric Pole Replacements 73022A Total FY 2025-26 FUNDING SOURCE Measure R Bond Proceeds Fund 03 Measure M Fund 04 SBI-Road Repair Fund 05 Utility Mitigation Fund 13 Hwy 39 Fund 14 Quimby Fund 19 Measure W Fund 20 Rosedale Parks Maintenance CFD Fund 37 Grants Fund 28 Water Fund 32 Electric Fund 33 3,900,000 2,100,000 1,786,105 500,000 426,000 400,000 1,000,000 150,000 170,000 1,000,000 3,700,000 2,500,000 525,000 1,800,000 - - 1,000,000 3,650,000 200,000 -$ 4,900,000$ 2,100,000$ $ 4,113,895 $ 1,786,105 150,000$ 426,000$ 170,000$ 3,025,000$ 5,500,000$ 4,850,000$ 2,213,895 CITY OF AZUSA CAPITAL IMPROVEMENT PLAN FY 2025-26 THROUGH 2029-30 Dept Project Title PROJECT #S ECD Tenant Improvements for The Promenade 62519A ECD Farmer's Market 62525A CR Senior Center Remodel 54323A CR Women's Club 41023A CR Slauson Pool Site Upgrades 41024A PD Jail Holding Workstation NEW FY2526 PD Briefing Room Flooring NEW FY2526 PD Men's Locker Room Shower (Additional shower) NEW FY2526 PD Jail Building Interior Painting NEW FY2627 PD Shooting Range (remove dividers) NEW FY2627 CR Memorial Park Modernization 41023B PW Foothill Boulevard Pavement Rehabilitation 66218A/66124A/66125A/6 6125B/66222B/66224B PW Citywide Sidewalk Improvements 66222B PW Parking Lots Pavement Resurfacing 66619B/66622A PW Bus Stop Improvements 66619C PW Gladstone Street Pavement Rehabilitation 66619D PW Azusa Avenue Pavement Rehabilitation 66113B/66120B/66121B PW Restroom Remodel (Veteran Memorial Park) 66625A PW New Playground Equipment (PPK) with Shade Cover NEW FY2627 PW Wrought Iron Fencing at Pioneer Park 42020A PW Dog Park 42023A/42025A/42025B/ 42025C PW Downtown Improvements 66222C PW City Hall Improvement Phase 3 65123B PW Scout House 66623A PW 9th Street Storm Drain Improvements 66524A PW MS4 Permit Compliance 66825A PW Sewer Master Plan Update 66525A PW San Gabriel Ave - 2-Way Conversion UNFUNDED (Project # NA) PW First and Baseline UNFUNDED (Project # NA) PW Citrus Ave. UNFUNDED (Project # NA) PW City Hall Upgrade Phase 4 65124A PW Med H20 Conservation 66223A PW Old Schoolhouse and Historic Row 61524A PW City Hall North Upgrade 66622D PW North Side Park (South Restroom) NEW FY 2526 PW North Side Park (North Restroom) & Main Activity Room NEW FY 2526 PW Rancho Park NEW FY 2526 PW Residential Resurfacing NEW FY 2526 LIB Library Improvement - Grants and various funds 51023A/51024A/51024B LIB Outdoor Learning Center - Grants and various funds 71122A/51024D/51024C/5 1023C/MMUNIB L&W Well Rehabilitation Program - Aspan 72123C L&W Well Rehabilitation Program - Aspan Fed (EAP) Grant NEW - Pending Grant Approval- Grant $2.5 Mil L&W Well Rehabilitation Program - Aspan WQA Grant NEW - Pending Grant Approval-WQA Grant $525K L&W South Reservoir Design & Build 72119D L&W South Reservoir CIP-SGVMWD Loan 72025A L&W South Reservoir Build 72024A L&W W-265B 590 Transmission Replacement NEW FY2829 L&W Gladstone/Arrow Hwy Pipeline Replacement NEW FY2930 L&W Electric Line Replacements & Extensions 73017A L&W Azusa & Kirkwall Substation Facility Improvements 73017B/73019B L&W Electric Pole Replacements 73022A Total FY 2025-26 FUNDING SOURCE Sewer Fund 34 General Fund Capital & Infrastructure Replacement Fund 46 Measure A Park Fund 53 Unfunded 900,000 10,445 14,100 23,565 400,000 100,000 6,075,000 2,200,000 2,250,000 100,000$ 48,110$ 1,300,000$ 10,525,000$ CITY OF AZUSA CAPITAL IMPROVEMENT PLAN FY 2025-26 THROUGH 2029-30 Dept Project Title PROJECT #S ECD Tenant Improvements for The Promenade 62519A ECD Farmer's Market 62525A CR Senior Center Remodel 54323A CR Women's Club 41023A CR Slauson Pool Site Upgrades 41024A PD Jail Holding Workstation NEW FY2526 PD Briefing Room Flooring NEW FY2526 PD Men's Locker Room Shower (Additional shower) NEW FY2526 PD Jail Building Interior Painting NEW FY2627 PD Shooting Range (remove dividers) NEW FY2627 CR Memorial Park Modernization 41023B PW Foothill Boulevard Pavement Rehabilitation 66218A/66124A/66125A/6 6125B/66222B/66224B PW Citywide Sidewalk Improvements 66222B PW Parking Lots Pavement Resurfacing 66619B/66622A PW Bus Stop Improvements 66619C PW Gladstone Street Pavement Rehabilitation 66619D PW Azusa Avenue Pavement Rehabilitation 66113B/66120B/66121B PW Restroom Remodel (Veteran Memorial Park) 66625A PW New Playground Equipment (PPK) with Shade Cover NEW FY2627 PW Wrought Iron Fencing at Pioneer Park 42020A PW Dog Park 42023A/42025A/42025B/ 42025C PW Downtown Improvements 66222C PW City Hall Improvement Phase 3 65123B PW Scout House 66623A PW 9th Street Storm Drain Improvements 66524A PW MS4 Permit Compliance 66825A PW Sewer Master Plan Update 66525A PW San Gabriel Ave - 2-Way Conversion UNFUNDED (Project # NA) PW First and Baseline UNFUNDED (Project # NA) PW Citrus Ave. UNFUNDED (Project # NA) PW City Hall Upgrade Phase 4 65124A PW Med H20 Conservation 66223A PW Old Schoolhouse and Historic Row 61524A PW City Hall North Upgrade 66622D PW North Side Park (South Restroom) NEW FY 2526 PW North Side Park (North Restroom) & Main Activity Room NEW FY 2526 PW Rancho Park NEW FY 2526 PW Residential Resurfacing NEW FY 2526 LIB Library Improvement - Grants and various funds 51023A/51024A/51024B LIB Outdoor Learning Center - Grants and various funds 71122A/51024D/51024C/5 1023C/MMUNIB L&W Well Rehabilitation Program - Aspan 72123C L&W Well Rehabilitation Program - Aspan Fed (EAP) Grant NEW - Pending Grant Approval- Grant $2.5 Mil L&W Well Rehabilitation Program - Aspan WQA Grant NEW - Pending Grant Approval-WQA Grant $525K L&W South Reservoir Design & Build 72119D L&W South Reservoir CIP-SGVMWD Loan 72025A L&W South Reservoir Build 72024A L&W W-265B 590 Transmission Replacement NEW FY2829 L&W Gladstone/Arrow Hwy Pipeline Replacement NEW FY2930 L&W Electric Line Replacements & Extensions 73017A L&W Azusa & Kirkwall Substation Facility Improvements 73017B/73019B L&W Electric Pole Replacements 73022A Total FY 2026-27 FUNDING SOURCE Measure R Bond Proceeds Fund 03 Measure M Fund 04 Water Fund 32 Electric Fund 33 Sewer Fund 34 General Fund Capital & Infrastructure Replacement Fund 46 Unfunded 14,210 12,945 75,000 200,000 426,000 150,000 6,075,000 4,000,000 2,100,000 5,500,000 1,250,000 1,700,000 200,000 -$ 626,000$ 5,500,000$ 3,150,000$ 150,000$ 27,155$ 12,250,000$