05-14-2018 - Fiscal Year 2018-19 Preliminary Budget Workshop - Item No. 1 - Preliminary Budget Workshop (2).pdf
AGENDA STAFF REPORT
City of West Covina | Office of the City Manager
DATE: May 14, 2018
TO: Mayor and City Council
FROM: Chris Freeland
City Manager
SUBJECT: FISCAL YEAR 2018-19 PRELIMINARY BUDGET WORKSHOP
RECOMMENDATION:
It is recommended that the City Council provide Staff direction on the various City priorities
related to the Fiscal Year 2018-19 Operating and Capital Improvement Program Budget.
BACKGROUND:
On January 30, 2018, the Finance Department held a Fiscal Year (FY) 2018-19 budget kickoff
meeting with City of West Covina staff to begin the development of the FY 2018-19 budget. All
department budgets were turned into the Finance Department by March 1, 2018, and reviewed
with the City Manager over the course of the following weeks.
As part of the FY 2018-19 Operating and Capital Improvement Program (CIP) Budget preparation,
one Community Budget Workshop was held on May 7, 2018. This is the second Community
Budget Workshop. In addition, a Budget Meeting is scheduled for June 11, 2018.
At the first Community Budget Workshop, staff provided a Budget 101 to the residents to learn
the basics of municipal financing, including terminology, sources of revenues, use of funds, types
of funds, and reserves.
DISCUSSION:
The goal of this Preliminary Budget Workshop is to receive direction from the City Council on
various measures that will help close the FY 2018-19 General Fund deficit of $8.7 million. In
addition, Council needs to discuss options to replenish the City’s General Fund reserves to 20%
of the FY 2018-19 operating expenditures.
AGENDA
ITEM NO. 1
Preliminary Budget Workshop
Page 2 of 8 – May 14, 2018
City Fund Structure
A number of different funds are utilized to account for the City, the Successor Agency to the
Former Redevelopment Agency, and the West Covina Housing Authority financial resources.
Funds are classified into the following fund types:
General Fund
Special Revenue
Debt Service
Capital Project
Proprietary
Private Purpose Trust
The City has established multiple funds, under each fund type, to assist in accounting and record
keeping for the City and outside agencies. A brief description of all the funds are provided in
Attachment No. 1.
Proposed Budget Information
For FY 2018-19, estimated revenues (including transfers in) on an all funds basis are
$119,470,643. Many funds make up the total budget amount, with the largest being the General
Fund in the amount of $61,795,577, or 52% of the City’s total budget.
General Fund
52%
Special Revenue
Funds
19%Capital Project Funds
5%
Debt Service Fund
5%
Internal Service
Funds
5%
Enterprise Fund
1%
Successor Agency
13%
Total Revenues by Fund Type
$119,470,643
Preliminary Budget Workshop
Page 3 of 8 – May 14, 2018
As of May 14, 2018, estimated expenditures (including transfers out) for all budgeted funds are
estimated at $127,611,584. Many funds make up the total budget amount, with the largest being
the General Fund in the amount of $70,468,677, or 55% of the organization’s total.
Personnel costs inclusive of all City funds are anticipated to increase by $6.3 million from $58.3
million for FY 2017-18 to $64.6 million for FY 2018-19. The majority of the increase is a result
of Public Employment Retirement System (PERS) rate increases for pension benefits, increased
medical costs, funding for Fire Engine No. 4, and the elimination of the $1.5 million managed
savings for Public Safety.
General Fund
55%
Special Revenue
Funds
20%Capital Project Funds
3%
Debt Service Fund
4%
Internal Service
Funds
4%
Enterprise Fund
1%
Successor Agency
13%
Total Expenditures by Fund Type
$127,611,584
Salaries & Benefits
51%
Maintenance &
Operations
26%
Debt Service
14%
Capital Projects &
Equipment
9%
Total Expenditures by Category
$127,611,584
Preliminary Budget Workshop
Page 4 of 8 – May 14, 2018
General Fund
The City’s principal financial goal is to provide an appropriate level of municipal services with
the ability to adapt to local and regional economic changes, while maintaining and enhancing the
sound fiscal condition of the City. The City’s General Fund has been negatively impacted in the
past number of years by the economic recession, increases in pension costs, the State’s elimination
of redevelopment, and the State’s raid of local revenues.
General Fund Revenues:
Total General Fund revenues are projected to be $61,795,577, a decrease of $1 million or 1.6%
from the prior year adopted budget. The decrease is due to a decrease in Sales Tax revenues,
resulting from a $1 million over-projection of Sales Tax revenues for FY 2017-18 by HdL (the
City’s Sales Tax consultant), and a decrease in Charges for Services such as the Emergency
Medical Service Assessment Fee, Planning Filing Fees, and Fire Plan Check/Inspection Fees.
General Fund Expenditures:
At this time, General Fund expenditures for FY 2018-19 are projected to be $70,468,677. This
equates to an increase in expenditures of 12%, or $7,558,093 when compared to the adopted budget
for FY 2017-18. The increase is due to a $5.6 million increase in personnel costs and a $2 million
increase in materials and services. Personnel increases are due to rising PERS and medical costs,
Fire Engine No. 4, and the elimination of the $1.5 million managed savings for Public Safety that
was budgeted in FY 2017-18. Increases in materials and services include a $567,148 transfer to
the Capital Projects Fund for residential street rehabilitation in order to meet the City’s required
maintenance of effort under Senate Bill 1, an increase in Property & Liability Insurance charges,
a transfer to cover the anticipated Police Service Group deficit, increases in contract costs, utilities,
and legal expenses, and expenditures related to the upcoming election.
Property Taxes
40%
Sales Tax
26%
Other Taxes
15%
Licenses & Permits
2%
Fines & Forfeitures
1%
Use of Money
and Property
2%
Revenue from other
Agencies
4%
Charges for Service
8%
Interdepartmental
Charges
2%
Other Revenue
<1%
Transfers In
<1%
General Fund Revenues
$61,795,577
Preliminary Budget Workshop
Page 5 of 8 – May 14, 2018
Support Services
$6,347,367
9%Planning
$699,301
1%
Police
$31,869,700
45%
Fire
$21,279,309
30%
Public Works
$4,431,569
6%
Community Services
$2,795,184
4%
Transfers Out
$3,046,247
5%
General Fund Expenditures by Department
$70,468,677
$-
$10,000,000
$20,000,000
$30,000,000
$40,000,000
$50,000,000
$60,000,000
$70,000,000
$80,000,000
14/15 Actual 15/16 Actual 16/17 Actual 17/18 Adjusted
Budget
18/19 Proposed
Budget
Fiscal Year
General Fund Comparison
Revenues
Expenditures
Preliminary Budget Workshop
Page 6 of 8 – May 14, 2018
General Fund Reserves:
The General Fund ending unassigned fund balance, or reserve, is equivalent to a “savings account”
to cover unexpected costs or significant economic changes. The intent is to not use this for normal
operating expenses. Unless changes are made to this preliminary budget, the General Fund ending
unassigned fund balance is projected to be $1.6 million, which is 2.27% of operating expenditures,
and does not meet the City’s 20% reserve policy.
A summary of the General Fund balance is illustrated below:
At this time, the General Fund’s estimated ending fund balance for FY 2018-19 is $6.5 million,
but $4.9 million is considered nonspendable. The nonspendable portion consists of unpaid loans
to the former Redevelopment Agency which have been approved by the Department of Finance
(DOF) and will be repaid over the next few years.
Capital Improvement Program:
Staff is recommending a number of CIP projects for FY 2018-19, with the majority of them being
funded from special revenue funds. These projects are listed on Attachment No. 2 and include an
Energy Efficiency for City Buildings project, which staff is proposing to have funded through a
City loan, Sewer Main Replacement, upgrades to the Azusa sewer lift station, major and residential
street rehabilitation, and Citywide Schools Crosswalk Improvements. Two projects are being
funded by the General Fund for a total of $657,148. The two General Fund CIP projects are for a
Historic Resources Study Update and the City’s Senate Bill 1 Maintenance of Effort portion of the
Residential Rehab project.
Estimated Beginning Fund Balance @ 7/1/18 15,161,425$
Operating:
Revenues 61,795,577
Expenditures (69,420,398)
Operating revenues over (under) expenditures (7,624,821)
Non-operating revenues -
Non-operating transfers out (1,048,279)
Fund Balance:
Nonspendable for Advances 4,911,209
Unassigned 1,577,116
Estimated Ending Fund Balance @ 6/30/19 6,488,325$
Unassigned Fund Balance as a % of Operating Expenditures 2.27%
Note: Fund Balance Reserve Policy set the minimum unassigned fund balance to at least
20% of General Fund operating expenditures.
Preliminary Budget Workshop
Page 7 of 8 – May 14, 2018
City Council Direction
The General Fund budget deficit is $8.7 million. To replenish reserves to meet the City’s Fund
Balance Policy of 20% of operating expenditures, an additional $3.6 million is needed, for a total
of $12.3 million.
It is recommended that the City Council provide direction on the following revenue enhancement
options:
1) Business License Tax Ordinance $1,700,000 1
2) Business License – Commercial Rental clean-up 385,000
3) Charge sports groups for field usage/lighting 250,000
4) Technology Fee 230,000
5) Towing Industries (new business) 200,000
6) Fee Schedule increases 113,000
7) Crossing guard shared costs 100,000
8) Annexations – South Hills and Shadow Oak 100,000
9) Transfer of fund balance from Vehicle Replacement Fund 140,000
10) Sale of City/Successor Agency Properties 163,000
(AAA and MLC Properties)
Total Revenue Items $3,381,000
It is recommended that the City Council provide direction on the following expenditure cuts:
1) Miscellaneous Department Cuts $2,646,500
a. Includes restructuring of various departments,
freezing and elimination of positions, etc.
2) Make PERS Pre-payment and deplete Section 115 Trust 684,000
3) Cut special events 150,000
4) Eliminate vacant positions:
a. Community Services Coordinator 66,000
b. Finance Accounting Technician 65,000
5) Charge City memberships to non-General Fund accounts 30,000
6) Cut Commission/Treasurer/City Clerk stipends 19,900
Total Expenditure Items $3,661,400
Based on these recommendations, the General Fund budget deficit would decrease from $8.7
million to $1.6 million. An additional $2.9 million would be needed to meet the City’s 20% reserve
requirement, for a total of $4.5 million still needed. Staff will continue to make revenue and
expenditure adjustments as necessary to bring a balanced FY 2018-19 budget to the City Council.
1 On May 1, 2018, City Council authorized the City Attorney to draft an amendment to the Business License
Ordinance that would adopt a new fee structure for business license taxes. The adoption of this amendment is
subject to voter approval.
Preliminary Budget Workshop
Page 8 of 8 — May 14, 2018
FISCAL IMPACT:
Each of the proposed cuts are likely to impact City Services to varying degrees. Freezing of vacant
positions or other similar cuts to the organization staffing levels will increase the workload on
current employees; may impact wait times at public counters and processing times for service
requests; and likely increase response times from Public Safety on emergency and non-emergency
calls. Furthermore, any revenue enhancements or expenditure cuts not approved in the staff report
will drive the need for even further reductions, over and above those still needed to close the
remaining $4.5 million General Fund deficit. City staff will make every effort to continue to
provide the best quality service to our customers with the resources available.
Prepared by:
41114111 I • I
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inancial Consultant
ATTACHMENTS:
Attachment No. 1 — City Fund Structure
Attachment No. 2— 2018-19 Project Summary by Fund Number
Attachment No. 3 —FY 2018-19 Preliminary Operating and Capital Improvement Program Budget
(due to the file size of this document, it may be viewed online at
www.westcovina.org/AnnualBudget)
CITY FUND STRUCTURE
A number of different funds are utilized to account for the City, the Successor Agency to the
Former Redevelopment Agency, and the West Covina Housing Authority financial resources.
Funds are classified into the following fund types:
General Fund
Special Revenue
Debt Service
Capital Projects
Proprietary
Private Purpose Trust
The City has established multiple funds, under each fund type, to assist in accounting and record
keeping for the City and outside agencies.
GENERAL FUND TYPE
General Fund (Fund 110)
The General Fund is the City’s largest single fund type and is used to account for unrestricted
revenues. The City’s General Fund is the main operating fund for non-restricted revenues, such
as general taxes and fees. Appropriations may be made from the General Fund for City activities.
This fund is used to account for basic City services such as police, fire, recreation, building,
planning, and general administration. Within the General Fund, the City maintains non-spendable
(not available) and unassigned (available) reserves that represent the unappropriated fund balance.
SPECIAL REVENUE FUNDS
Asset Seizure (Funds 116 and 117)
Asset Seizure revenues are received based on the City’s participation in drug-related asset seizures.
Funds are received from federal and state agencies. These funds are restricted to uses that enhance
the police department’s activities.
Air Quality Improvement Trust (Fund 119)
In 1991-1992, the state passed AB 2766, the State’s Air Quality Improvement Trust Fund. An
increase in motor vehicle license fees collected by the State of California supports this state fund.
The City receives a portion of the fees to enhance the City’s clean air efforts.
Proposition A (Fund 121)
Under Proposition A, the City receives a portion of the ½ cent of sales tax levied in Los Angeles
County to provide transportation-related programs and projects. For years the City has sold its
Proposition A funds to other cities in exchange for non-restricted General Fund dollars.
ATTACHMENT NO. 1
Proposition C (Fund 122)
Under Proposition C, the City receives a portion of an additional ½ cent sales tax approved for
transportation-related programs in Los Angeles County. The funds may be used for certain capital
projects or transportation projects similar to those allowed under Proposition A. Projects include
street rehabilitation and reconstruction, traffic monitoring systems, congestion management and
planning, bus shelter maintenance, Park-and-Ride lots, the City’s shuttle and Dial-A-Ride services
and recreational transit services.
Gas Tax (Fund 124)
This fund accounts for State Gas Tax monies received under various state laws. The funds are
used to fund the City’s street maintenance program. Activities include ongoing minor street
repairs, upgrades of traffic signals, replacement and installation of new traffic signs and street
painting. Programs are administered through the Public Works Department.
Police Donations (Fund 127)
This fund accounts for donations received and expenditures related to various police programs.
Transportation Development Act (Fund 128)
Transportation Development Act funds are received through the County and may only be used for
specific transportation development purposes. These funds are generally used by the City for
sidewalk rehabilitation and construction, and the long-term transportation planning efforts within
the City.
AB 939 (Fund 129)
This fund accounts for revenues and expenditures of programs implemented to meet the
requirements of the California Integrated Waste Management Act of 1989 (AB 939). Revenues
are generated through a waste management fee. Programs funded include the development and
implementation of a solid waste reduction and recycling project, household hazardous waste
disposal project, and solid waste management activities.
Community Development Block Grant (Fund 131)
This fund accounts for activities of the Community Development Block Grant received from the
U.S. Department of Housing and Urban Development, including monies received from this agency
as part of the federal stimulus program.
Surface Transportation Program (STP) Local (Fund 140)
The Intermodal Surface Transportation Efficiency Act of 1992 (ISTEA) is the Federal Highway
Program. This fund accounts for federal money received for use in improving certain major
streets. Caltrans and the Federal Highway Administration must approve projects.
LA County Park Bond (Fund 143 & 210)
These funds account for grant money received through the Los Angeles County Regional Park
and Open Space District Grant.
Waste Management Enforcement Grant (Fund 145)
This fund accounts for the money received from the State of California to help support the local
enforcement agent who monitors the local closed landfill.
Senior Meals Program (Fund 146)
This program provides meals to low-income seniors with funding from the United States
Department of Agriculture and Area Agency on Aging. The program also receives donations from
seniors for the meals served.
Used Oil Block Grant (Fund 149)
The California Integrated Waste Management Board (CIWMB) provides grant funds to cities to
promote used motor oil recycling.
Inmate Welfare (Fund 150)
This fund accounts for any money, refund, rebate or commission received from a telephone call
from inmates while incarcerated to meet the requirements of California Penal Code: Part 3; Title
4; Chapter 1; Section 4025. The monies are to be expended for the benefit, education, and welfare
of inmates confined within the jail. Any funds that are not needed for the welfare of the inmates
may be expended for the maintenance of the jail facilities.
Public Safety Augmentation (Fund 153)
This fund accounts for the permanent extension of the sales tax by ½ cent guaranteed under
Proposition 172. These revenues are restricted to the enhancement of public safety services.
Revenue is allocated based on each qualified county’s proportionate share of statewide taxable
sales.
COPS/SLESA (Fund 155)
This fund accounts for grant revenue provided by the state to support Community Oriented
Policing programs. Funds must be spent on front-line law enforcement services.
Beverage Container Recycling Grant (Fund 158)
The Beverage Container Recycling Grant provides funds derived from consumer deposits on
beverage containers. These funds are to be used for beverage container recycling and litter cleanup
activities.
Summer Meals Program (Fund 159)
This fund comes from the Food and Nutrition Service (FNS) of the United States Department of
Agriculture, which provides a free lunch to children on weekdays during the summer months.
Maintenance District Funds (Fund 18x)
The City levies special benefit assessments and property taxes upon property within defined
districts. Through the Los Angeles County Tax Collector, assessments are placed on the property
owner’s annual tax bill. These funds are used to maintain and improve the open spaces within the
districts by providing landscape maintenance. Assessment districts currently established in the
City include:
Maintenance District #1 (Fund 181)
Maintenance District #2 (Fund 182)
Maintenance District #4 (Fund 184)
Maintenance District #6 (Fund 186)
Maintenance District #7 (Fund 187)
Coastal Sage and Scrub Community Facilities District (Fund 183)
This community facilities district was formed to provide for the restoration and ongoing
maintenance of sensitive environmental habitat within the development area of a former landfill,
including habitat for endangered species such as the California gnatcatcher (Polioptila
californica).
Citywide Maintenance District (Fund 188)
This is the City’s most significant special assessment fund. Revenue for the fund comes from
annual special benefit assessments from property owners who benefit from covered
improvements. The Citywide Assessment District provides the majority of funding for the City’s
street lighting system and street tree program.
Sewer Maintenance (Fund 189)
This fund supports the City’s street sweeping program and maintenance of the City’s sewer
system.
Business Improvement District (Fund 190)
This is an assessment district supported by six of West Covina’s automobile dealers to fund the
construction, maintenance and operation of a reader board adjacent to Interstate 10.
Police Grant Funds
These funds come from federal or state grants to provide funding for various public safety
programs.
Bureau of Justice Assistance Grant (Fund 130), Alcohol Beverage Control (ABC) Grant
(Fund 138), and Police Private Grants (Fund 221)
Charter PEG (Fund 205)
Charter Communications awarded the City a $150,000 Public Education Grant for a number of
years. Due to changes in communications rules, no additional grant revenue is being received.
The money remaining in this fund can only be used to make capital expenditures related to the
City’s Public Access Channel.
Art in Public Places (Fund 212)
This fund accounts for development fees paid in lieu of acquisition and installation of approved
artwork in a development, with expenditures restricted to acquisition, installation, maintenance
and repair of artworks at approved sites.
WC Community Services Foundation (Fund 220) This fund is used to account for activity of the West Covina Community Services Foundation, a 501(c)(3) non-profit organization. Measure R (Fund 224)
Under Measure R, the City receives a portion of a ½ cent sales tax levied in Los Angeles County
to provide transportation related projects and programs. The City uses Measure R Funds to
provide a variety of transportation services including Dial-A-Ride and the West Covina Shuttle (a
fixed route system.
Taskforce for Regional Auto Theft Prevention (TRAP) Grant (Fund 233) A regional law enforcement taskforce know as TRAP is funded through vehicle registration fees pursuant to Vehicle Code section 9250.14 (SB-2139). The primary mission of TRAP is to combat auto thefts and spearhead major investigations related to vehicle thefts throughout the Southern California regions.
City Law Enforcement Grant (Fund 234)
This fund accounts for personnel costs that are reimbursable through the Board of State and
Community Corrections (BSCC) City Law Enforcement Grant.
Measure M (Fund 235)
Under Measure M, the City receives a portion of a ½ cent sales tax levied in Los Angeles County
to provide transportation related projects and programs. The City uses Measure M Funds for
certain capital projects or transportation projects such as street rehabilitation and reconstruction,
traffic monitoring systems, and congestion management and planning.
Measure A (Fund 236)
Under Measure A, the City receives a portion of a 1.5 cent per square foot parcel tax levied in Los
Angeles County to help fund new parks and maintain existing ones. The City uses Measure A
Funds for certain capital projects related to parks, such as rebuilding restrooms, updating park
parking lots, and the purchase of new playground equipment.
SB1 – Road Maintenance Rehab (Fund 237)
Senate Bill (SB) 1, known as the Road Repair and Accountability Act of 2017, increased per gallon
fuel excise taxes, increased diesel fuel sales taxes and vehicle registration fees, and provides for
inflationary adjustments to tax rates in future years, to address basic road maintenance,
rehabilitation and critical safety needs on both state highways and local streets. The City uses
SB1 funding for street improvements such as residential road rehabilitation.
West Covina Housing Authority (Fund 820)
Under ABX1 26, the housing functions were transferred to the West Covina Housing Authority
with the adoption of Resolution No. 2012-11 by the West Covina City Council on January 17,
2012. Accordingly, all rights, powers, duties and obligations related to the housing functions have
been assumed by the Housing Authority and it may enforce affordability covenants, and perform
related activities pursuant to the applicable provisions of the Community Redevelopment Law.
ABX1 26 provides that the non-cash housing assets and obligations of dissolving redevelopment
agencies ("RDAs") do not pass to the Successor Agencies formed to wind-down each RDA, but
rather to the Housing Successor Agency. As such, decisions regarding such housing assets and
obligations are not subject to approval by the Oversight Board of the Successor Agency.
This fund will accumulate loan repayments from homeowners and multi-family housing
developers per agreements that were put in place using low and moderate income housing funds
of the former Redevelopment Agency. Those funds, along with repayment of the Supplemental
Educational Revenue Augmentation Fund loans that were previously made by the housing fund of
the former Redevelopment Agency, will be used to continue to provide low and moderate income
housing programs in compliance with state law regarding affordable housing.
CAPITAL PROJECT FUNDS
Capital Projects (Fund 160)
The fund was established by the City Council to serve as the source of capital funding for projects
that have no other funding source.
Construction Tax (Fund 161)
The Construction Tax Fund receives monies from developers based on the construction of
dwelling units in the City. These funds are then used to purchase or construct public facilities,
such as street reconstruction, traffic signal modifications, curb and gutter replacements and
rehabilitation of park structures and equipment.
Information Technology (Fund 162)
The funds paid into this fund are to be used for information technology capital outlay projects.
Development Impact Fees (Fund 16x)
The City receives one-time fees on new development to be used to cover costs of capital equipment
and infrastructure required to serve new growth. The following funds have been established:
Fund 164 – Police Impact Fees
Fund 165 – Fire Impact Fees
Fund 166 – Park Impact Fees
Fund 167 – City Administrative Impact Fees
Fund 168 – Public Works Impact Fees
Park Acquisition (Fund 169)
The funds paid into this fund are to be utilized for new parkland acquisition and the development
of new parkland.
Park Dedication Fees (Fund 17x)
The City receives fees from developers to fund recreation facilities. The City has been divided
into seven park districts for purposes of collecting revenue. These funds are used for qualified
recreational purposes throughout the City. The following Districts have been established:
Fund 170 – Park District “A”
Fund 171 – Park District “B”
Fund 172 – Park District “C”
Fund 173 – Park District “D”
Fund 174 – Park District “E”
Fund 175 – Park District “F”
Fund 176 – Park District “G”
Fund 177 – Park District “H”
DEBT SERVICE FUND
Debt Service (Fund 300)
The City has established one Debt Service Fund to accumulate assets for the repayment of City
long-term debt, which includes outstanding bonds, notes, capital leases and related costs. Funding
is accumulated from interest income, developer reimbursements, and transfers from the General
Fund and the Successor Agency.
INTERNAL SERVICE FUNDS
Self-Insurance - General and Auto Liability (Fund 361)
Funding for general/auto liability claims, uninsured losses and insurance premiums is provided
through a charge on all operating departments based on prior year claims expense.
Self-Insurance - Workers’ Compensation (Fund 363)
Funding for workers’ compensation is derived from a percentage charge of all salaries with
different rates levied for the various employee categories.
Fleet Management (Fund 365)
The Maintenance Division of the Public Works Department operates the fleet management
function for the City which oversees the repair and disposal of City vehicles and heavy equipment.
Revenue for the fleet management fund is generated through charges to operating departments.
Each department that operates assigned vehicles is charged based on the departmental usage of
the vehicles. Fleet management costs are reflected in each department’s line-item budget.
Vehicle Replacement (Fund 367)
The City put surplus funds into this fund for the replacement of vehicles to update the fleet and
save on maintenance costs.
Retirement Health Savings Plan (368)
This fund accounts for the set-aside lump sum benefits for retiring employees.
ENTERPRISE FUND
Police Computer Service Group (Fund 375)
This fund accounts for the computer services provided by the Police Department to other public
safety agencies for a fee. The programs are marketed to both public and private agencies. The
program also provides these products and services to the West Covina Police Department.
SUCCESSOR AGENCY
Successor Agency Redevelopment Obligation Retirement (Fund 810)
The City’s Redevelopment Agency was dissolved as a result of the passage of ABX1 26, and the
Successor Agency was subsequently created for the purpose of winding down the affairs of the
former Redevelopment Agency. The responsibilities of the Successor Agency are to (1) continue
to make payments on the outstanding debt of the former Redevelopment Agency for items that are
deemed to be “enforceable obligations”, and (2) wind down the activities of the Redevelopment
Agency through the sale and disposition of assets and properties. The Successor Agency will
receive allocations of property tax increment in amounts determined by the State Department of
Finance (DOF) and deposited into the Redevelopment Property Tax Trust Fund (RPTTF) by the
county. Those RPTTF allocations will then be used to pay the enforceable obligations.
Successor Agency Administration (Fund 815)
This fund is for all allowable administrative expenses of the Successor Agency, including salaries
and benefits, legal costs, appraisals, consultants, and other administration and overhead charges
as well as support costs incurred for the Oversight Board. The Successor Agency receives an
annual amount equal to 3% of the RPTTF allocation approved for payment of enforceable
obligations.
CFD Debt Service (Fund 853)
This fund was established as part of the Fashion Plaza Expansion Project of the former
Redevelopment Agency for the purpose of issuing bonds to assist in the expansion of the leasable
square footage and parking facilities of a regional shopping mall. The fund collects revenues from
a special tax assessment on the property, as well as sales and property tax increment revenues
generated on the property. Those revenues are used to service the principal and interest payments,
and related costs of the outstanding bonds.
FY 2018-2019 PROJECT SUMMARY BY FUND
NO FUND NO.FUND PROJECT AMOUNT
18002 122 Prop C Cortez Senior Center Parking Lot & Cortez Park Parking Lot - Citrus
Entrance 75,000
S-4 122 Prop C Bus Stop Enhancement Program - Annual Program 25,000
18005 122 Prop C Major Street Rehabilitation - Azusa Avenue 700,000
TOTAL PROP C - 122 800,000
S-2 128 TDA Annual Concrete/Sidewalk/Stamped Concrete/Curb & Gutter Replacement
Program 70,000
TOTAL TDA - 128 70,000
18004 131 CDBG Cortez Senior Center - Main Facility & North Wing - Replace carpet &
vinyl flooring, & paint interior & exterior 70,000
B-14 131 CDBG Restroom Renovation at Senior Center 200,000
C-1 131 CDBG Senior Center Roof Replacement 150,000
TOTAL CDBG - 131 420,000
S-10 140 STPL Major Street Rehabilitation - Annual Program 500,000
TOTAL STPL - 140 500,000
18002 143 PBG Cortez Senior Center Parking Lot & Cortez Park Parking Lot - Citrus
Entrance 325,000
TOTAL PARK BOND GRANTS - 143 325,000
B-28 150 Inmate Welfare Repair Jail Doors & Paint Jail 14,895
TOTAL CONSTRUCTION TAX - 161 14,895
C-1 160 Capital Projects Energy Efficiency for City Buildings 1,250,000
SD-2 160 Capital Projects Historic Resources Study Update 90,000
S-9 160 Capital Projects Residential Street Rehabilitation - Annual Program 567,148
T-1 160 Grant Merced/Sunset Avenues - Left Turn 165,000
T-2 160 Grant Glendora/Merced Avenues - Left Turn 165,000
TOTAL CAPITAL PROJECTS - 160 2,237,148
B-22 161 Const Tax Misc. Building Repairs 20,000
B-28 161 Const Tax Repair Jail Doors & Paint Jail 16,975
TOTAL CONSTRUCTION TAX - 161 36,975
V-2 165 FIF Fire-Replace 2001 Ford Excursion, Fire Command Vehicle 11,200
TOTAL FIRE IMPACT FEES - 165 11,200
P-36 172 PDF "C"Orangewood Park/Soccer Complex - Security Fence & Gate 75,000
TOTAL PDF "C" - 172 75,000
P-5 174 PDF "E"Cortez Park Restroom Improvements 30,000
TOTAL PDF "E" - 174 30,000
16023 175 PDF "F"Shadow Oak Restroom, Lower Parking Lot & NPDES Improvements 92,000
TOTAL PDF "F" - 175 92,000
P-8 181 MD1 Tree Trimming 40,000
P-10 181 MD1 Landscape/Lighting/Concrete Improvements 100,000
TOTAL MD1 - 181 140,000
P-12 182 MD2 Tree Trimming 40,000
P-14 182 MD2 Landscape/Lighting/Concrete Improvements 100,000
TOTAL MD2 - 182 140,000
P-18 184 MD4 Tree Trimming 50,000
P-20 184 MD4 Landscape/Lighting/Concrete Improvements 100,000
TOTAL MD4 - 184 150,000
P-21 186 MD6 Tree Trimming 20,000
P-23 186 MD6 Landscape/Lighting/Concrete Improvements 50,000
TOTAL MD6 - 186 70,000
ATTACHMENT NO. 2
FY 2018-2019 PROJECT SUMMARY BY FUND
NO FUND NO.FUND PROJECT AMOUNT
P-24 187 MD7 Tree Trimming 20,000
P-27 187 MD7 Landscape/Lighting/Concrete Improvements 40,000
TOTAL MD7 - 187 60,000
P-29 188 CWMD Installation of Street Lights 30,000
TOTAL CWMD - 188 30,000
17022 189 Sewer Upgrades for 2700 Azusa Sewer Lift Station 475,000
U-6 189 Sewer Sewer Main Replacement 1,000,000
16023 189 Sewer Shadow Oak Restroom, Lower Parking Lot & NPDES Improvements 100,000
N-2 189 Sewer Catch Basin Trash Capture Device Installation Program 40,000
N-4 189 Sewer Storm Drain Repair at Cherrywood St & Walnut Creek Pkwy 75,000
U-8 189 Sewer Replacement/Repair of Pump Station Facilities at Freeway Undercrossings 50,000
TOTAL SEWER FUND - 189 1,740,000
17027 205 PEG Council Chambers Technology Upgrades 13,336
TOTAL PEG - 205 13,336
S-3 224 Measure R Median Drought Landscaping -Annual Program 200,000
S-10 224 Measure R Major Street Rehabilitation - Annual Program 500,000
T-5 224 Measure R Battery Replacement for Traffic Signal Battery Back-Up Systems 30,000
T-6 224 Measure R Flashing Beacons 150,000
T-11 224 Measure R Update Traffic Signal Controllers 50,000
T-15 224 Measure R Installation of Traffic Control Devices 50,000
T-16 224 Measure R Traffic Calming Improvements - Vine Avenue 300,000
S-13 224 Measure R Citywide Schools Crosswalk Improvements 300,000
TOTAL MEASURE R - 224 1,580,000
S-5 235 Measure M Bicycle and Pedestrian Improvements 200,000
S-12 235 Measure M Sidewalk Improvements at Merced Elementary School 200,000
T-3 235 Measure M Traffic Signal at Cameron/Citrus Avenues 250,000
T-17 235 Measure M Traffic Signal at Cameron Ave/Barranca Street 250,000
S-9 235 Measure M Residential Street Rehabilitation - Annual Program 800,000
TOTAL MEASURE M - 235 1,700,000
16023 236 Measure A Shadow Oak Restroom, Lower Parking Lot & NPDES Improvements 330,000
TOTAL MEASURE A - 236 330,000
T-1 237 SB1 Merced/Sunset Avenues - Left Turn 25,000
T-2 237 SB1 Glendora/Merced Avenues - Left Turn 25,000
S-9 237 SB1 Residential Street Rehabilitation - Annual Program 1,000,000
TOTAL SB 1 - 237 1,050,000
V-2 367 VR Fire-Replace 2001 Ford Excursion, Fire Command Vehicle 188,800
TOTAL VEHICLE REPLACEMENT - 367 188,800
GRAND TOTAL $11,804,354