07-26-2018 - Adoption of the City of West Covina Fiscal Year 20 - Item No. 1 (2).pdf
AGENDA STAFF REPORT
City of West Covina | Office of the City Manager
DATE: July 26, 2018 TO: Mayor and City Council
FROM: Chris Freeland
City Manager SUBJECT: ADOPTION OF THE CITY OF WEST COVINA FISCAL YEAR 2018-19
ANNUAL OPERATING AND CAPITAL IMPROVEMENT PROGRAM
BUDGET
RECOMMENDATION:
1. It is recommended that the City Council approve the Fiscal Year 2018-19 Proposed
Operating and Capital Improvement Program Budget by adopting the following resolution:
RESOLUTION NO. 2018-99 – A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF WEST COVINA, CALIFORNIA, ADOPTING THE OPERATING BUDGET FOR THE CITY OF WEST COVINA, WEST
COVINA PUBLIC FINANCE AUTHORITY, WEST COVINA HOUSING
AUTHORITY, THE SUCCESSOR AGENCY TO THE FORMER WEST
COVINA REDEVELOPMENT AGENCY AND THE CAPITAL IMPROVEMENT PROGRAM FOR FISCAL YEAR 2018-19
2. Adopt the additional budget related recommendations presented by staff, as summarized
on Page 10 of this Staff Report.
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. The Finance Department is
responsible for the development of the preliminary and final budget preparation.
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. A FY 2018-19 Preliminary Budget
AGENDA
ITEM NO. 1
Adoption of Fiscal Year 2018-19 Budget
Page 2 of 11 – July 26, 2018
Workshop was held on May 14, 2018, a Second Preliminary Budget Workshop was held on June 11, 2018, a Third Preliminary Budget Workshop was held on July 2, 2018, and a Fourth
Preliminary Budget Workshop was held on July 12, 2018.
On May 7, 2018, a Community Budget Workshop was held for staff to provide 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.
On May 14, 2018, staff shared information on the various funds that make up the City of West
Covina’s Budget, department responsibilities and discussed the current financial state of the City.
Staff requested feedback from the City Council regarding the proposed budget priorities. In addition, staff sought direction from the City Council on various measures that will help close the
FY 2018-19 General Fund deficit of $8.7 million and to discuss options to replenish the City’s
General Fund reserves to 20% of the FY 2018-19 operating expenditures.
On June 5, 2018, the City Council approved Resolution 2018-64 to change the Fund Balance Reserve Policy. The Fund Balance Reserve Policy states that the City shall maintain a minimum
unassigned fund balance of at least 17% of General Fund operating expenditures. If the reserve
level ever falls below 17%, the City must amend this policy with a plan to rebuild it within three
years.
On June 11, 2018, staff requested direction from the City Council on various measures that will
help close the FY 2018-19 General Fund deficit and options to replenish the City’s General Fund
reserves to 17% of the FY 2018-19 operating expenditures.
In addition, each City department was given a directive by the City Manager to prepare a list of 10% across the board expenditure cuts for City Council consideration, which were presented
during the budget presentation.
The City Council approved staff’s recommendation to take advantage of the CalPERS unfunded
liability pre-payment option and to utilize the balance in the Section 115 Trust, which is approximately $320,000, toward this pre-payment. Rather than make monthly payments towards
the City’s unfunded liability, the City Council authorized the pre-payment to CalPERS of
$10,060,883, which will save approximately $364,393 over the course of the year for the General
Fund and approximately $684,393 across all City funds.
On July 2, and July 12, 2018, staff requested direction from the City Council on various measures
that will help close the FY 2018-19 General Fund deficit and options to replenish the City’s
General Fund reserves to 17% of the FY 2018-19 operating expenditures.
Continuing Budget Resolution
On June 19, 2018, the City Council approved Resolution 2018-79 to continue appropriations up to
July 2, 2018, consistent with the FY 2017-18 City of West Covina and the Successor Agency to
the Former West Covina Redevelopment Agency Operating and Capital Improvement Project
(CIP) Budgets. City Council directed staff to bring back this item on the 3rd Preliminary Budget Meeting for further City Council consideration.
Adoption of Fiscal Year 2018-19 Budget
Page 3 of 11 – July 26, 2018
On July 2, 2018, the City Council approved Resolution 2018-96 to continue appropriation up to August 31, 2018, consistent with the FY 2017-18 Adopted City of West Covina and the Successor
Agency to the Former West Covina Redevelopment Agency Operating and CIP Budget, until the
adoption of the FY 2018-19 annual budget.
A summary of the City Council actions at each budget meeting is attached (Attachment No. 1).
DISCUSSION:
The development of the Proposed FY 2018-19 Operating and Capital Improvement Project (CIP) Budget presented many challenges for the City Council, staff, and the community. In the face of
slowing growth in sales tax revenues, rising pension and health care costs, General Fund
expenditures continue to outpace revenue growth and many tough decisions had to be made, to
close the gap. The initial $8.7 million operating deficit that staff presented at the First Community
Budget Workshop, while only preliminary, was a glaring indication of the challenges ahead.
The initial $8.7 million deficit was mainly attributed to increased pension and health care costs;
minimal growth in sales and property tax revenues; reversal of changes to the Fire Department
deployment model; expiration of Public Safety managed savings; 2018 election costs; increasing
overtime costs; contractual increases (i.e. janitorial, tree trimming, utilities, animal control, etc.); SB 1 Maintenance of Efforts costs; increases in City’s General Liability and Workers
Compensation costs; etc. These costs also impacted the City’s General Fund Reserves, which
dipped below the City Council’s Policy of 17%. 1
Closing the Gap
The financial challenges presented above, required staff to re-evaluate services and workflow at
all levels of City operations, and find ways to make significant budget cuts, while minimizing the
impact on the community. Over the course of the budget workshops, staff gained value feedback
from the City Council and the community, and those recommendations and direction have been incorporated to close the General Fund operating deficit and the replenishment of the General Fund
Reserves. The last portion of the gap is being closed by utilizing one-time funds owed to the City
from the former Redevelopment Agency and excess funds in the Retiree Health Savings Fund.
Based on the guidance provided by the City Council, new revenues, (i.e. Annual Fire Business Inspections; Public Safety Incident Reimbursement; annexation of unincorporated areas into West
Covina; etc.), sharing costs of services (i.e. shared costs for crossing guards with local school
districts), and numerous cuts to staffing and services through all City Departments, have been
incorporated into the FY 2018-19 Proposed Operating and CIP Budget.
As mentioned above, significant expenditure cuts were implemented, including: restructuring of
the Police, Fire, Human Resources, City Clerk, and Public Works Departments (i.e.
elimination/reduction of vacant positions; layoff of maintenance workers, etc.); elimination of
vacant Community Services Coordinator, Planning Assistant, and Accounting Technician
1 City’s General Fund Reserves Policy was reduced from 20% to 17% on June 5, 2018.
Adoption of Fiscal Year 2018-19 Budget
Page 4 of 11 – July 26, 2018
positions; reduction in City Council allowances; reduction of Commissioner, City Clerk and City Treasurer stipends; one-time use of Pension Trust funds; and much more.
Some of these cuts are substantial and are likely to impact delivery of services to the community
to varying degrees. It is also important to note that the City’s staffing, “authorized positions” is
decreasing by 36.75 (10.3%) for FY 2018-19.
Future Challenges
While staff was successful in closing the operating deficit and replenishing the General Fund
Reserves, there are still several challenges that need to be addressed.
• Structural deficit still exists. Several one-time revenues and transfers from various fund
balances are helping to close the gap. While significant structural changes have been made to
the organization to control future costs, rising pension and medical costs are still weighing down cities, and a structural deficit still exists. As such, staff is expecting a multi-million
budget deficit in FY 2019-20. Further actions to address this structural deficit, including further
cuts to expenditures and seeking new revenues will continue during FY 2018-19.
• Time period for implementation of new staffing models. The longer it takes the less of a savings the City will be able to recover.
• Antiquated business license tax structure.
• Memorandum of Understanding (MOUs) for all nine bargaining groups will need to be
negotiated during FY 2018-19, including MOUs for Police, Fire, and Non-Sworn personnel, which are currently expired.
• Pension costs are projected to increase by about $2 million a year, through FY 2024-25.
• Sales tax revenues are projected to remain flat over the course of the next few years.
• Aging of the City’s infrastructure (i.e. roofs, heating and air conditioning units, public
restrooms, sports fields, etc.) and vehicles.
• Escalating costs for Animal Care & Control from Los Angeles County.
• Addressing Homeless Services needed in the community.
• Resolving outstanding Department of Finance issues that are lingering from the elimination of
redevelopment.
FISCAL YEAR 2018-19 PROPOSED BUDGET INFORMATION:
The City Budget is a policy document of the City Council that outlines a plan for the upcoming
fiscal year based on the most current projections of revenues and expenditures available. Staff will continue to monitor key economic indicators, sources of revenues, and spending levels as part of ongoing efforts to provide a sound conservative approach. As the budget is a live document,
staff will be constantly evaluating budget performance, financial conditions, and City Council
recommendations, and make adjustments when necessary during the fiscal year. Any adjustments
will be brought forth for City Council approval to keep this live document at the most current state based on all indicators. In addition, staff is expecting the City Council to adopt a Budget Policy in the coming weeks, which will be incorporated into the ongoing monitoring of the FY 2018-19
budget and in the preparation of the FY 2019-20 budget.
Adoption of Fiscal Year 2018-19 Budget
Page 5 of 11 – July 26, 2018
Estimated revenues (including transfers in) on all funds basis are $118,530,908. Many funds make up the total budget amount, with the largest being the General Fund in the amount of $65,861,686,
or 56% of the City’s budget.
Estimated expenditures (including transfers out) for all budgeted funds are estimated at
$119,510,792. Many funds make up the total budget amount, with the largest being the General Fund in the amount of $65,426,668, or 55% of the City’s budget.
General Fund
56%
Special Revenue
Funds
17%Capital Project Funds
3%
Debt Service Fund
5%
Internal Service Funds
5%
Enterprise Fund
1%
Successor Agency
13%
Total Revenues by Fund Type
$118,530,908
Adoption of Fiscal Year 2018-19 Budget
Page 6 of 11 – July 26, 2018
Salary and benefits are 50% of the City’s total budget, which increased in FY 2018-19 by
$2,016,112, due to increased PERS, medical, and MOU costs.
General Fund
55%
Special Revenue Funds
19%Capital Project Funds
1%
Debt Service Fund
5%
Internal Service Funds
5%
Enterprise Fund
1%
Successor Agency
14%
Total Expenditures by Fund Type
$119,510,792
Salaries & Benefits
50%
Maintenance &
Operations
29%
Debt Service
15%
Capital Projects &
Equipment
6%
Total Expenditures by Category
$119,510,792
Adoption of Fiscal Year 2018-19 Budget
Page 7 of 11 – July 26, 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. This fund is utilized to provide the basic
services to the City (i.e. police, fire, planning, administrative services, parks and recreation, etc.).
General Fund Revenues:
Total General Fund revenues are projected to be $65,861,686, an increase of $3.1 million or 4.9%
from the prior year adopted budget. The increase is due to increases in property tax revenues, charges for services, and one-time transfers in from the Debt Service Fund and Vehicle
Replacement Fund.
$50,000,000
$52,000,000
$54,000,000
$56,000,000
$58,000,000
$60,000,000
$62,000,000
$64,000,000
$66,000,000
$68,000,000
14/15 Actual 15/16 Actual 16/17 Actual 17/18 Adjusted
Budget
18/19 Proposed
Budget
Fiscal Year
General Fund Comparison
Revenues
Expenditures
Adoption of Fiscal Year 2018-19 Budget
Page 8 of 11 – July 26, 2018
General Fund Expenditures:
General Fund expenditures for FY 2018-19 are projected to be $65,426,668. This equates to an increase in expenditures of 4.0%, or $2.5 million when compared to the adopted budget for FY 2017-18. The majority of General Fund expenditures are appropriated to Public Safety Services
(77%), followed by Support Services (9%), and Public Works (6%).
Property Taxes
38%
Sales Tax
25%
Other Taxes
14%
Licenses & Permits
2%
Fines & Forfeitures
1%Use of
Money and
Property
1%
Revenue from other
Agencies
4%Charges for Service
9%
Interdepartmental
Charges
2%
Other Revenue
<1%
Transfers In
3%
General Fund Revenues
$65,861,686
Adoption of Fiscal Year 2018-19 Budget
Page 9 of 11 – July 26, 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. The General Fund ending unassigned fund balance is projected to be $11.1
million, which is 17% of operating expenditures. The non-spendable portion consists of unpaid
loans from the former Redevelopment Agency, which will be paid over the next couple of years.
Support Services
$5,901,671
9%Planning
$605,260
1%
Police
$31,025,478
47%
Fire
$19,344,972
30%
Public Works
$3,945,758
6%
Community Services
$2,605,561
4%
Transfers Out
$1,997,968
3%
General Fund Expenditures by Department
$65,426,668
Adoption of Fiscal Year 2018-19 Budget
Page 10 of 11 – July 26, 2018
A summary of the General Fund balance is illustrated below:
Capital Improvement Program (CIP):
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 in the Proposed Operating and Capital Improvement Project Budget for FY 2018-19 (Attachment No. 2) and include a potential Energy
Efficiency for City Buildings Project, which staff is proposing to have funded through special
funds, and energy savings for the project; sewer main replacement; upgrades to the Azusa sewer
lift station; major and residential street rehabilitation; crosswalk improvements; etc. One project,
the Historical Resources Study Update, is being funded by the General Fund for a total of $75,000. This project needs to be completed in accordance with the California Environmental Quality Act
(CEQA).
Adoption of Resolution No. 2018-99 is for the adoption of the Fiscal Year 2018-19 City of West
Covina, Successor Agency to the West Covina Redevelopment Agency, and the West Covina Public Finance Authority. The West Covina Community Services Foundation Fiscal Year 2018-
19 budget will be addressed by the Foundation Board later this year.
Policy Changes for FY 2018-19
1. Historically, any funds that remain in departments at fiscal year-end close are allocated as
follows:
• 25% is returned to the General Fund Reserves;
• 50% is transferred to the City’s Capital Projects Fund; and
• 25% goes to pay down the City’s Other Post Employment Benefit (OPEB) liability.
Estimated Beginning Fund Balance @ 7/1/18 15,598,725$
Operating:
Revenues 63,957,892
Expenditures (65,426,668)
Operating revenues over (under) expenditures (1,468,776)
Non-operating revenues 1,903,794
Non-operating transfers out -
Fund Balance:
Nonspendable for Advances 4,911,209
Unassigned 11,122,534
Estimated Ending Fund Balance @ 6/30/19 16,033,743$
Unassigned Fund Balance as a % of Operating Expenditures 17.00%
Note: Fund Balance Reserve Policy set the minimum unassigned fund balance to at least 17% of General Fund operating
expenditures.
ATTACHMENT NO. 1
Summary of City Council Budget Meetings Actions
• May 14, 2018 City Council Direction
At the May 14, 2018 Preliminary Budget Workshop, the City Council provided direction to
incorporate the following revenue enhancements in the Preliminary Budget:
Revenue Adjustments
1) Business License – Commercial Rental clean-up 385,000 2) Towing Industries 200,000 3) Annexations – South Hills and Shadow Oak 100,000
4) Transfer of fund balance from Vehicle Replacement Fund 140,000
5) Sale of City/Successor Agency Properties 163,000
(AAA and MLC Properties) Total Revenue Items $988,000
In addition, the City Council provided direction on the following expenditure cuts to be
incorporated into the Preliminary Budget:
Expenditure Adjustments
1) Make PERS Pre-payment and deplete Section 115 Trust 613,450
2) Eliminate vacant positions:
a. Community Services Coordinator 68,157
b. Finance Accounting Technician 67,719 3) Cut Commission/Treasurer/City Clerk stipends 19,927
Total Expenditure Items $769,253
• Staff Revisions to the May 14, 2018 Preliminary Budget
Since the May 14, 2018 Preliminary Budget Workshop, staff made a number of revenue and expenditure revisions to the budget. The revenue adjustments are based on new information from
the Department of Finance and to bring various revenue projections in line with projected actuals
for the current fiscal year. The expenditure adjustments are based on new information from the
Department of Health Care Services (DHCS) regarding the recent Ground Emergency Medical Transport (GEMT) audit, and to correct the chargebacks and Fire personnel budgets. These revisions include:
Revenue Adjustments 1) Increase Ambulance Service revenues 443,227
2) Increase Parking Fine revenues 75,000
3) Increase State Mandated Claims 74,500
4) Increase Towing Franchise revenues 50,000 5) Increase Cell Tower Rent 10,000 6) Increase Waste Management revenues 5,000
7) Adjust Successor Agency Admin Allowance (119,608)
Total Revenue Adjustments $538,119
Expenditure Adjustments 1) Correct Property & Liability Insurance Chargebacks 15,152
2) Correct Fire personnel budget 95,211
3) Add 3 Firefighters to the Quint 355,832
4) Payment to DHCS for GEMT Audit 357,000
Total Expenditure Adjustments $823,195
The City Council also gave direction to incorporate the addition of a new Technology Fee into the
City’s Fee Schedule. If approved, this fee is estimated to generate approximately $230,000 per
year in revenues to the City. However, these revenues would be set aside into a separate account to be used specifically for technology upgrades related to Building and Engineering, and thus
would have no impact on the General Fund.
In addition, the City Council provided direction for staff to increase fees on the City’s Fee
Schedule, for an estimated $113,000 in additional revenues. However, due to the City’s financial condition and anticipated delays in adopting the FY 2018-19 Budget, estimated increases to
existing fees may not be fully realized, and thus were not incorporated. The City’s fees are based
on a number of factors and potential restructuring in various departments could drastically change
fee amounts.
• June 11, 2018 City Council Direction
At the June 11, 2018 Second Preliminary Budget Workshop, the City Council provided direction
to incorporate the following revenue enhancements and expenditure cuts into the Preliminary Budget. These revisions include:
Revenue Enhancements
1) Crossing Guard Cost Sharing with School District 100,000
Total Revenue Enhancements $100,000
Expenditure Cuts
1) Increase Commission stipends back to 2012 amounts (9,260)
Stipends were eliminated entirely as part of May 14th Mtg 2) Cuts to City Council / City Manager budget 169,393
3) Cuts to City Clerk budget 36,168
4) Cuts to Finance budget 26,150
5) Cuts to Information Technology budget 96,449
6) Cuts to Human Resources budget 83,972 7) Cuts to Planning budget 17,894
8) Cuts to Public Works budget 295,152
9) Cuts to Community Services budget 132,516
10) Cuts to Special Events 100,000
Total Expenditure Cuts $948,434
• Staff Revisions to the June 11, 2018 Preliminary Budget
Since the June 11, 2018 Preliminary Budget Workshop, staff made a number of revenue and
expenditure revisions to the budget. These revisions include: Revenue Adjustments
1) Increase to Finance revenues 30,000
2) Increase to Animal Control revenues 50,000
3) Increase to Traffic Citation revenues 100,000
4) Decrease to Franchise Fees due to updated projections (64,000)
Total Revenue Items $116,000
Expenditure Adjustments
1) Increase personnel budget due to Misc. MOU Amendments (167,094) 2) Update Fire personnel budget (15,933)
3) Adjust Comm Svcs budget due to Orangewood Daycare closure 78,502
4) Increase Police overtime budget (1,619,250)
5) Decrease Fire overtime budget 863,600
6) Increase Animal Control costs (242,200) 7) BICEP Insurance Premium increase (109,567)
8) Increase professional services for Accounting Services (86,900)
9) Eliminate GF transfer to Police Service Group (non-operating) 460,314
Total Expenditure Items $(838,528)
• July 2, 2018 City Council Direction
At the July 2, 2018 Third Preliminary Budget Workshop, the City Council provided direction to incorporate the following revenue enhancements and expenditure cuts into the Preliminary Budget. These revisions include:
Revenue Adjustments
1) Fire Emergency Incident Billing fee 206,000 Total Revenue Items $206,000
Expenditure Adjustments
1) Police deployment model & miscellaneous cuts 2,032,328 2) Fire Department restructure 1,077,500 3) Public Works Department restructure 143,231
4) Delete MOE for Senate Bill 1 (non-operating) 567,148
Total Expenditure Items $3,820,207
• July 12, 2018 City Council Direction
At the July 12, 2018 Fourth Preliminary Budget Workshop, the City Council provided direction to
incorporate the following revenue enhancements and expenditure cuts into the Preliminary Budget.
These revisions include:
Fund Balance Adjustments
1) Delete MOE for Senate Bill 1 FY 17-18 (non-operating) 437,300
Total Fund Balance Adjustments $437,300
Revenue Adjustments
1) Proceeds from the sale of Sunset Field paid back to General Fund 921,680
2) New Fire Business Inspection Fees 161,000
3) Increase Franchise Fees (Athens) 10,000 4) Increase ROPS Administrative Cap Reimbursement 43,196
Total Revenue Items $1,135,876
Expenditure Adjustments 1) Fund Staff Time (i.e. Starwood and AB 939) 60,000
2) Public Safety Augmentation Fund Balance 131,000
3) Additional Personnel Cutbacks 144,250
4) Eliminate Planning Associate Position 77,771
5) City Clerk Department Restructure (17,000) 6) Unfund Community Events with General Funds 50,000
7) Reduce Discover Brochure to Two Publications a Year 30,000
Total Expenditure Items $476,021
• Staff Revisions to the July 12, 2018 Preliminary Budget
Since the July 12, 2018 Preliminary Budget Workshop, staff made a number of expenditure
revisions to the budget. These revisions include: Revenue Adjustment
1) Transfer in from Debt Service Fund 982,114
(pending Redevelopment reconciliation) Total Revenue Items $982,114
Expenditure Adjustments
1) Cashouts for terminated Public Works employees (49,300)
2) Eliminate transfer out to Fund 160 for CIP projects 20,817 3) Additional 4 months savings for elimination of Engine No. 4 718,300
Total Expenditure Items $689,817
City of West Covina
Fiscal Year 2018-19
Proposed Operating and
Capital Improvement Program
Budget
ATTACHMENT NO. 2
Page Intentionally Left Blank
2017-2018 PROJECTED SUMMARY OF CHANGES IN FUND BALANCE
PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED
AUDITED 2017-2018 2017-2018 CHANGE IN 2017-2018 2017-2018 2017-2018 PROJECTED
FUND BALANCE OPERATING OPERATING OPERATING NON-OPERATING NON-OPERATING FUND BALANCE FUND BALANCE
7/1/2017 REVENUE EXPENDITURES FUND BALANCE REVENUE EXPENDITURES SURPLUS / (DEFICIT)6/30/2018
110 GENERAL FUND*21,101,350$ 61,490,473$ 66,863,250$ (5,372,777)$ -$ 129,848$ (5,502,625)$ 15,598,725$ A
116 STATE ASSET FORFEITURES 74,875$ -$ -$ -$ -$ -$ -$ 74,875$
117 DRUG ENFORCEMENT REBATE 4,072,351 115,753 4,178,684 (4,062,931) - - (4,062,931) 9,420
119 AIR QUALITY IMPROVEMENT TRUST 661,130 695,199 30,173 665,026 - 1,325,946 (660,920) 210
121 PROPOSITION "A"110,768 2,106,292 2,133,566 (27,274) - - (27,274) 83,494
122 PROPOSITION "C"1,289,331 1,664,167 1,573,842 90,325 - 473,248 (382,923) 906,408
124 STATE GAS TAX (89,942) 2,356,925 2,381,514 (24,589) 129,848 15,317 89,942 -
127 POLICE DONATIONS 25,122 1,250 18,658 (17,408) - - (17,408) 7,714 128 TRANSPORTATION DEVELOPMENT ACT (39,613) - - - 264,355 224,742 39,613 - 129 ASSEMBLY BILL 939 416,785 170,000 190,185 (20,185) - - (20,185) 396,600 130 BUREAU OF JUSTICE ASSISTANCE GRANT (790) 13,378 12,588 790 - - 790 - 131 COMMUNITY DEVELOPMENT BLOCK GRANT (475,236) 1,365,696 338,530 1,027,166 - 551,930 475,236 - A133STAFFING FOR ADEQUATE FIRE & EMERGENCY RESPONSE 10 - - - - - - 10
140 SURFACE TRANSPORTATION PROGRAM LOCAL (134,485) - - - 1,853,726 1,719,241 134,485 -
143 LA COUNTY PARK BOND (32,073) 73,223 41,150 32,073 - - 32,073 -
145 WASTE MGT ENFORCEMENT - GRANT 59 19,401 15,739 3,662 - - 3,662 3,721
146 SENIOR MEALS PROGRAM 117,720 195,424 206,604 (11,180) - - (11,180) 106,540
149 USED OIL BLOCK GRANT 50 59,147 20,029 39,118 - 8,895 30,223 30,273
150 INMATE WELFARE 14,895 2,364 6,750 (4,386) - - (4,386) 10,509
153 PUBLIC SAFETY AUGMENTATION 131,357 700,000 700,000 - - - - 131,357
155 COMMUNITY ORIENTED POLICING SERVICES (COPS)350,899 164,954 361,909 (196,955) - - (196,955) 153,944 158 BEVERAGE CONTAINER RECYCLING GRANT 982 153,203 27,087 126,116 - - 126,116 127,098 159 SUMMER MEALS PROGRAM 1 10,990 10,991 (1) - - (1) - 181 MAINTENANCE DISTRICT #1 1,964,974 469,527 387,497 82,030 - 219,226 (137,196) 1,827,778 182 MAINTENANCE DISTRICT #2 646,845 143,929 185,318 (41,389) - 200,135 (241,524) 405,321 183 COASTAL SAGE SCRUB COMMUNITY FACILITIES DISTRICT 277,319 127,840 126,565 1,275 - 5,000 (3,725) 273,594
184 MAINTENANCE DISTRICT #4 2,357,606 1,061,168 1,199,354 (138,186) - 278,192 (416,378) 1,941,228
186 MAINTENANCE DISTRICT #6 305,212 156,474 221,980 (65,506) - 36,788 (102,294) 202,918
187 MAINTENANCE DISTRICT #7 363,744 168,086 218,004 (49,918) - 95,320 (145,238) 218,506
188 CITYWIDE MAINTENANCE DISTRICT 1,077,643 1,671,736 1,740,679 (68,943) - 15,000 (83,943) 993,700
189 SEWER MAINTENANCE 3,120,717 3,379,571 2,152,913 1,226,658 - 2,847,682 (1,621,024) 1,499,693
190 AUTO PLAZA IMPROVEMENT DISTRICT 108,655 115,666 62,383 53,283 - - 53,283 161,938
205 CHARTER PEG 276,447 - - - - 263,111 (263,111) 13,336
207 OFFICE OF TRAFFIC SAFETY GRANTS (15,434) 145,000 91,220 53,780 - - 53,780 38,346 210 LA COUNTY GRANT - 1ST DISTRICT (35,666) - - - - 24,334 (24,334) (60,000) 212 ART IN PUBLIC PLACES 95,887 8,052 - 8,052 - - 8,052 103,939 218 HOMELAND SECURITY GRANT (19,326) 19,326 - 19,326 - - 19,326 - 220 WC COMMUNITY SERVICES FOUNDATION 129,829 33,342 125,524 (92,181) - - (92,181) 37,648
221 POLICE PRIVATE GRANTS 4 4,000 4,000 - - - - 4
224 MEASURE R 1,498,306 1,248,150 222,367 1,025,783 - 1,898,136 (872,353) 625,953
231 ADVANCED TRAFFIC MGMT SYSTEM 4,456 72,466 54,000 18,466 - 18,466 - 4,456
233 TASKFORCE FOR REGIONAL AUTHOTHEFT PREVENTION GRANT - 246,889 246,889 - - - - -
234 CITY LAW ENFORCEMENT GRANT 300,622 - 300,622 (300,622) - - (300,622) -
235 MEASURE M - 1,343,814 - 1,343,814 - 1,046,128 297,686 297,686
820 WEST COVINA HOUSING AUTHORITY 5,211,340 98,138 1,136,156 (1,038,018) - - (1,038,018) 4,173,322 A
TOTAL SPECIAL REVENUE FUNDS 24,163,376$ 20,380,540$ 20,723,467$ (342,927)$ 2,247,929$ 11,266,837$ (9,361,835)$ 14,801,541$
2017-2018 PROJECTED SUMMARY OF CHANGES IN FUND BALANCE
PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED
AUDITED 2017-2018 2017-2018 CHANGE IN 2017-2018 2017-2018 2017-2018 PROJECTED
FUND BALANCE OPERATING OPERATING OPERATING NON-OPERATING NON-OPERATING FUND BALANCE FUND BALANCE
7/1/2017 REVENUE EXPENDITURES FUND BALANCE REVENUE EXPENDITURES SURPLUS / (DEFICIT)6/30/2018
160 CAPITAL PROJECTS 913,857$ -$ -$ -$ 614,000$ 1,448,674$ (834,674)$ 79,183$
161 CONSTRUCTION TAX 382,349 78,160 20,201 57,959 - 426,422 (368,463) 13,886
162 INFORMATION TECHNOLOGY 810,697 718,328 - 718,328 - 1,504,575 (786,247) 24,450
164 POLICE IMPACT FEES 32,444 9,017 - 9,017 - 32,340 (23,323) 9,121
165 FIRE IMPACT FEES 29,025 10,947 - 10,947 - 38,258 (27,311) 1,714
166 PARK IMPACT FEES 10,970 27,079 - 27,079 - - 27,079 38,049
167 CITY ADMINISTRATIVE IMPACT FEES 4,197 1,601 - 1,601 - - 1,601 5,798
168 PUBLIC WORKS IMPACT FEES 2,089 775 - 775 - - 775 2,864 169 PARK ACQUISITION 2,632 - - - - - - 2,632 172 PARK DEDICATION FEES "C"33,876 367 - 367 - 12,079 (11,712) 22,164 173 PARK DEDICATION FEES "D"26,320 1,096 - 1,096 - - 1,096 27,416 174 PARK DEDICATION FEES "E"110,914 706 - 706 - 62,720 (62,014) 48,900 175 PARK DEDICATION FEES "F"461,295 2,570 - 2,570 - 366,320 (363,750) 97,545
TOTAL CAPITAL PROJECT FUNDS 2,820,665$ 850,646$ 20,201$ 830,445$ 614,000$ 3,891,388$ (2,446,943)$ 373,722$
300 DEBT SERVICE - CITY 5,625,635$ 4,338,217$ 4,787,560$ (449,343)$ -$ -$ (449,343)$ 5,176,292$ A
TOTAL DEBT SERVICE FUND 5,625,635$ 4,338,217$ 4,787,560$ (449,343)$ -$ -$ (449,343)$ 5,176,292$
361 GENERAL AND AUTO LIABILITY 2,399$ 2,393,372$ 2,393,372$ -$ -$ -$ -$ 2,399$
363 WORKERS' COMPENSATION - 2,238,170 2,238,170 - - - - -
365 FLEET MANAGEMENT - 1,319,141 1,319,141 - - - - - 367 VEHICLE REPLACEMENT 444,218 - - - 296,865 551,447 (254,582) 189,636 368 RETIREMENT HEALTH SAVINGS PLAN 509,872 - 56,500 (56,500) - - (56,500) 453,372
TOTAL INTERNAL SERVICE FUNDS 956,489$ 5,950,683$ 6,007,183$ (56,500)$ 296,865$ 551,447$ (311,082)$ 645,407$ - 375 POLICE COMPUTER SERVICE GROUP (252,335)$ 1,276,524$ 1,310,344$ (33,820)$ 286,155$ -$ 252,335$ -$
TOTAL ENTERPRISE FUND (252,335)$ 1,276,524$ 1,310,344$ (33,820)$ 286,155$ -$ 252,335$ -$
810 REDEVELOPMENT OBLIGATION RETIREMENT 5,000,822$ 8,060,321$ 8,908,821$ (848,500)$ -$ -$ (848,500)$ 4,152,322$
815 SUCCESSOR AGENCY ADMINISTRATION - 295,889 295,889 - - - - -
853 COMMUNITY FACILITIES DISTRICT DEBT SERVICE 7,172,257 5,474,956 5,347,400 127,556 - - 127,556 7,299,813 A
TOTAL PRIVATE PURPOSE TRUST FUNDS**12,173,079$ 13,831,166$ 14,552,110$ (720,944)$ -$ -$ (720,944)$ 11,452,135$
GRAND TOTAL 66,588,259$ 108,118,249$ 114,264,115$ (6,145,866)$ 3,444,949$ 15,839,520$ (18,540,437)$ 48,047,822$
**Long-term debt and fixed assets have been removed to more accurately reflect operating costs.
A - Advances, prepaids and notes loans receivable and funds held with trustee have been removed from fund balance to show a more accurate available fund balance.
*Traffic Safety, Fee & Charge, Fire Training and Integrated Waste Management Funds were all determined not to be special revenue funds, so the activity was combined with the General Fund.
2018-2019 ESTIMATED SUMMARY OF CHANGES IN FUND BALANCE
ESTIMATED 2018-2019 2018-2019 CHANGE IN 2018-2019 2018-2019 2018-2019 PROJECTED
FUND BALANCE OPERATING OPERATING OPERATING NON-OPERATING NON-OPERATING FUND BALANCE FUND BALANCE
7/1/2018 REVENUE EXPENDITURES FUND BALANCE REVENUE EXPENDITURES SURPLUS / (DEFICIT)6/30/2019
110 GENERAL FUND*15,598,725$ 63,957,892$ 65,426,668$ (1,468,776)$ 1,903,794$ -$ 435,018$ 16,033,743$ A
116 STATE ASSET FORFEITURES 74,875$ -$ -$ -$ -$ -$ -$ 74,875$
117 DRUG ENFORCEMENT REBATE 9,420 - - - - - - 9,420
119 AIR QUALITY IMPROVEMENT TRUST 210 141,000 28,653 112,347 - - 112,347 112,557
121 PROPOSITION "A"83,494 2,213,862 2,234,723 (20,861) - - (20,861) 62,633
122 PROPOSITION "C"906,408 1,750,353 1,726,006 24,347 - 800,000 (775,653) 130,755
124 STATE GAS TAX - 2,329,700 2,168,331 161,369 - - 161,369 161,369
127 POLICE DONATIONS 7,714 - - - - - - 7,714 128 TRANSPORTATION DEVELOPMENT ACT - 70,000 - 70,000 - 70,000 - - 129 ASSEMBLY BILL 939 396,600 170,000 213,868 (43,868) - - (43,868) 352,732 131 COMMUNITY DEVELOPMENT BLOCK GRANT - 846,361 304,459 541,902 - 541,902 - - A133STAFFING FOR ADEQUATE FIRE & EMERGENCY RESPONSE 10 - - - - - - 10 140 SURFACE TRANSPORTATION PROGRAM LOCAL - 500,000 - 500,000 - 500,000 - -
143 LA COUNTY PARK BOND - 303,069 53,069 250,000 - 250,000 - -
145 WASTE MGT ENFORCEMENT - GRANT 3,721 15,733 15,800 (67) - - (67) 3,654
146 SENIOR MEALS PROGRAM 106,540 214,218 233,536 (19,318) - - (19,318) 87,222
149 USED OIL BLOCK GRANT 30,273 - - - - - - 30,273
150 INMATE WELFARE 10,509 3,000 3,000 - - 10,500 (10,500) 9
153 PUBLIC SAFETY AUGMENTATION 131,357 750,000 881,000 (131,000) - - (131,000) 357
155 COMMUNITY ORIENTED POLICING SERVICES (COPS)153,944 - - - - - - 153,944
158 BEVERAGE CONTAINER RECYCLING GRANT 127,098 - - - - - - 127,098 159 SUMMER MEALS PROGRAM - 17,000 17,000 - - - - - 181 MAINTENANCE DISTRICT #1 1,827,778 471,000 337,253 133,747 - 140,000 (6,253) 1,821,525 182 MAINTENANCE DISTRICT #2 405,321 147,000 141,759 5,241 - 140,000 (134,759) 270,562 183 COASTAL SAGE SCRUB COMMUNITY FACILITIES DISTRICT 273,594 111,600 140,113 (28,513) - - (28,513) 245,081 184 MAINTENANCE DISTRICT #4 1,941,228 1,056,950 1,013,583 43,367 - 100,000 (56,633) 1,884,595
186 MAINTENANCE DISTRICT #6 202,918 155,200 160,787 (5,587) - 50,000 (55,587) 147,331
187 MAINTENANCE DISTRICT #7 218,506 172,821 170,112 2,709 - 40,000 (37,291) 181,215
188 CITYWIDE MAINTENANCE DISTRICT 993,700 1,682,452 1,593,118 89,334 - - 89,334 1,083,034
189 SEWER MAINTENANCE 1,499,693 3,595,003 2,229,134 1,365,869 - 1,065,000 300,869 1,800,562
190 AUTO PLAZA IMPROVEMENT DISTRICT 161,938 115,668 66,737 48,931 - - 48,931 210,869
205 CHARTER PEG 13,336 - - - - 13,336 (13,336) -
207 OFFICE OF TRAFFIC SAFETY GRANTS 38,346 - 35,853 (35,853) - - (35,853) 2,493
210 LA COUNTY GRANT - 1ST DISTRICT (60,000) - - - - - - (60,000) 212 ART IN PUBLIC PLACES 103,939 80,000 - 80,000 - - 80,000 183,939 220 WC COMMUNITY SERVICES FOUNDATION 37,648 - - - - - - 37,648 221 POLICE PRIVATE GRANTS 4 - - - - - - 4 224 MEASURE R 625,953 1,312,792 769,612 543,180 - 855,000 (311,820) 314,133
231 ADVANCED TRAFFIC MGMT SYSTEM 4,456 - - - - - - 4,456
233 TASKFORCE FOR REGIONAL AUTHOTHEFT PREVENTION GRANT - 381,896 381,896 - - - - -
235 MEASURE M 297,686 1,487,800 40,974 1,446,826 - 1,700,000 (253,174) 44,512
236 MEASURE A - 400,000 70,000 330,000 - 330,000 - -
820 WEST COVINA HOUSING AUTHORITY 4,173,322 - 527,679 (527,679) - - (527,679) 3,645,643 A
TOTAL SPECIAL REVENUE FUNDS 14,801,541$ 20,494,478$ 15,558,055$ 4,936,423$ -$ 6,605,738$ (1,669,315)$ 13,132,226$
2018-2019 ESTIMATED SUMMARY OF CHANGES IN FUND BALANCE
ESTIMATED 2018-2019 2018-2019 CHANGE IN 2018-2019 2018-2019 2018-2019 PROJECTED
FUND BALANCE OPERATING OPERATING OPERATING NON-OPERATING NON-OPERATING FUND BALANCE FUND BALANCE
7/1/2018 REVENUE EXPENDITURES FUND BALANCE REVENUE EXPENDITURES SURPLUS / (DEFICIT)6/30/2019
160 CAPITAL PROJECTS 79,183$ -$ -$ -$ -$ 75,000$ (75,000)$ 4,183$
161 CONSTRUCTION TAX 13,886 70,000 20,000 50,000 - 21,370 28,630 42,516
162 INFORMATION TECHNOLOGY 24,450 - - - - - - 24,450
164 POLICE IMPACT FEES 9,121 28,112 - 28,112 - - 28,112 37,233
165 FIRE IMPACT FEES 1,714 34,272 - 34,272 - - 34,272 35,986
166 PARK IMPACT FEES 38,049 - - - - - - 38,049
167 CITY ADMINISTRATIVE IMPACT FEES 5,798 4,928 - 4,928 - - 4,928 10,726
168 PUBLIC WORKS IMPACT FEES 2,864 2,464 - 2,464 - - 2,464 5,328 169 PARK ACQUISITION 2,632 - - - 3,900,000 921,680 2,978,320 2,980,952 172 PARK DEDICATION FEES "C"22,164 75,000 - 75,000 - 75,000 - 22,164 173 PARK DEDICATION FEES "D"27,416 - - - - - - 27,416 174 PARK DEDICATION FEES "E"48,900 - - - - 30,000 (30,000) 18,900 175 PARK DEDICATION FEES "F"97,545 - - - - 92,000 (92,000) 5,545
TOTAL CAPITAL PROJECT FUNDS 373,722$ 214,776$ 20,000$ 194,776$ 3,900,000$ 1,215,050$ 2,879,726$ 3,253,448$
300 DEBT SERVICE - CITY 5,176,292$ 4,442,662$ 5,429,776$ (987,114)$ 921,680$ 921,680$ (987,114)$ 4,189,178$ A
TOTAL DEBT SERVICE FUND 5,176,292$ 4,442,662$ 5,429,776$ (987,114)$ 921,680$ 921,680$ (987,114)$ 4,189,178$
361 GENERAL AND AUTO LIABILITY 2,399$ 2,311,338$ 2,105,864$ 205,474$ -$ -$ 205,474$ 207,873$
363 WORKERS' COMPENSATION - 2,005,592 1,992,855 12,737 - - 12,737 12,737
365 FLEET MANAGEMENT - 1,423,385 1,423,385 - - - - - 367 VEHICLE REPLACEMENT 189,636 - 140,000 (140,000) - - (140,000) 49,636 368 RETIREMENT HEALTH SAVINGS PLAN 453,372 - 101,500 (101,500) - - (101,500) 351,872
TOTAL INTERNAL SERVICE FUNDS 645,407$ 5,740,315$ 5,763,604$ (23,289)$ -$ -$ (23,289)$ 622,118$ - 375 POLICE COMPUTER SERVICE GROUP -$ 1,296,400$ 1,801,757$ (505,357)$ -$ -$ (505,357)$ (505,357)$
TOTAL ENTERPRISE FUND -$ 1,296,400$ 1,801,757$ (505,357)$ -$ -$ (505,357)$ (505,357)$
810 REDEVELOPMENT OBLIGATION RETIREMENT 4,152,322$ 10,634,587$ 11,134,240$ (499,653)$ -$ -$ (499,653)$ 3,652,669$
815 SUCCESSOR AGENCY ADMINISTRATION - 214,324 214,324 - - - - -
853 COMMUNITY FACILITIES DISTRICT DEBT SERVICE 7,299,813 4,810,000 5,419,900 (609,900) - - (609,900) 6,689,913 A
TOTAL PRIVATE PURPOSE TRUST FUNDS**11,452,135$ 15,658,911$ 16,768,464$ (1,109,553)$ -$ -$ (1,109,553)$ 10,342,582$
GRAND TOTAL 48,047,822$ 111,805,434$ 110,768,324$ 1,037,110$ 6,725,474$ 8,742,468$ (979,884)$ 47,067,937$
**Long-term debt and fixed assets have been removed to more accurately reflect operating costs.
A - Advances, prepaids and notes loans receivable and funds held with trustee have been removed from fund balance to show a more accurate available fund balance.
*Traffic Safety, Fee & Charge, Fire Training and Integrated Waste Management Funds were all determined not to be special revenue funds, so the activity was combined with the General Fund.
SCHEDULE OF REVENUES BY FUND
2015-16 2016-17 2016-17 2017-18 2018-19
ACTUAL ACTUAL ADOPTED ADOPTED PROPOSED
REVENUE REVENUE BUDGET BUDGET BUDGET
110 GENERAL FUND*61,353,565$ 64,801,420$ 59,626,482$ 62,777,652$ 65,861,686$
116 STATE ASSET FORFEITURES 56,828$ 444$ -$ -$ -$ 117 DRUG ENFORCEMENT REBATE 2,375,832 591,089 20,000 - -
119 AIR QUALITY IMPROVEMENT TRUST 141,359 141,475 130,000 141,000 141,000 121 PROPOSITION "A"2,051,360 2,075,104 2,086,155 2,106,292 2,213,862 122 PROPOSITION "C"1,624,707 1,652,870 1,647,463 1,664,167 1,750,353
124 STATE GAS TAX 2,079,597 2,033,178 2,225,369 3,007,838 2,329,700
127 POLICE DONATIONS 3,283 986 - - - 128 TRANSPORTATION DEVELOPMENT ACT 78,364 11 70,573 70,000 70,000 129 ASSEMBLY BILL 939 181,735 189,399 173,000 172,000 170,000
130 BUREAU OF JUSTICE ASSISTANCE GRANT 29,963 22,467 - - - 131 COMMUNITY DEVELOPMENT BLOCK GRANT 1,503,672 883,441 740,580 812,715 846,361 133 STAFFING FOR ADEQUATE FIRE & EMERGENCY RESPONSE 1,618,181 1,677,154 1,912,227 - -
138 ALCOHOLIC BEVERAGE CONTROL GRANT 4,787 - - - -
140 SURFACE TRANSPORTATION PROGRAM LOCAL - 547,922 1,125,000 - 500,000 143 LA COUNTY PARK BOND 196,308 316,109 - 70,153 303,069 145 WASTE MGT ENFORCEMENT - GRANT 12,071 16,106 15,760 15,739 15,733
146 SENIOR MEALS PROGRAM 200,656 182,376 205,000 210,250 214,218 149 USED OIL BLOCK GRANT 16,156 37,060 - - - 150 INMATE WELFARE 10,195 4,068 7,000 6,750 3,000
153 PUBLIC SAFETY AUGMENTATION 710,711 728,856 725,000 700,000 750,000
155 COMMUNITY ORIENTED POLICING SERVICES (COPS)196,244 219,686 170,000 - - 158 BEVERAGE CONTAINER RECYCLING GRANT 4,518 1,074 - - - 159 SUMMER MEALS PROGRAM 17,468 8,158 26,715 25,000 17,000
181 MAINTENANCE DISTRICT #1 498,652 525,193 459,963 460,185 471,000 182 MAINTENANCE DISTRICT #2 159,038 170,680 138,500 143,662 147,000 183 COASTAL SAGE SCRUB COMMUNITY FACILITIES DISTRICT 182,020 108,712 125,000 125,000 111,600
184 MAINTENANCE DISTRICT #4 1,067,582 1,062,941 1,054,000 1,056,950 1,056,950
186 MAINTENANCE DISTRICT #6 157,172 157,158 154,700 155,208 155,200 187 MAINTENANCE DISTRICT #7 148,374 168,308 165,963 167,948 172,821 188 CITYWIDE MAINTENANCE DISTRICT 1,607,878 1,633,281 1,622,734 1,663,975 1,682,452
189 SEWER MAINTENANCE 2,931,870 2,622,689 2,919,592 3,348,362 3,595,003 190 BUSINESS IMPROVEMENT DISTRICT 68,339 147,578 146,605 115,666 115,668
205 CHARTER PEG 1,686 1,650 - - -
207 OFFICE OF TRAFFIC SAFETY GRANTS - 5,431 - - - 212 ART IN PUBLIC PLACES 52,739 14,452 70,000 45,000 80,000 220 WC COMMUNITY SERVICES FOUNDATION 137,944 150,327 100,000 - -
221 POLICE PRIVATE GRANTS 1,607 4,004 - - - 224 MEASURE R 1,217,612 1,238,834 1,235,506 11,248,150 1,312,792 231 ADVANCED TRAFFIC MGMT SYSTEM 10,588 15,176 - - -
233 TASKFORCE FOR REGIONAL AUTHOTHEFT PREVENTION GRANT - - - 353,978 381,896
234 CITY LAW ENFORCEMENT GRANT - 300,622 - - - 235 MEASURE M - - - 1,343,814 1,487,800 236 MEASURE A - - - - 400,000
237 SENATE BILL 1 - ROAD MAINTENANCE REHABILITATION - - - - - 820 WEST COVINA HOUSING AUTHORITY 603,152 938,596 - - -
TOTAL SPECIAL REVENUE FUNDS 21,960,248$ 20,594,665$ 19,472,405$ 29,229,802$ 20,494,478$
160 CAPITAL PROJECTS 215,381$ 1,136,935$ 380,000$ -$ -$ 161 CONSTRUCTION TAX 192,500 64,992 90,000 95,000 70,000
162 INFORMATION TECHNOLOGY 203,891 1,224,524 1,200,000 706,972 - 164 POLICE IMPACT FEES 18,820 13,624 22,130 - 28,112 165 FIRE IMPACT FEES 22,943 6,082 26,385 - 34,272
166 PARK IMPACT FEES 4,038 6,932 65,530 - -
167 CITY ADMINISTRATIVE IMPACT FEES 3,310 887 4,255 - 4,928 168 PUBLIC WORKS IMPACT FEES 1,655 434 1,700 - 2,464 169 PARK ACQUISITION - 924,312 - 3,900,000 3,900,000
171 PARK DEDICATION FEES "B"10,890 - - - - 172 PARK DEDICATION FEES "C"121,632 855 - - 75,000 173 PARK DEDICATION FEES "D"15,846 4,795 - - -
174 PARK DEDICATION FEES "E"444,125 2,284 - - -
175 PARK DEDICATION FEES "F"133,324 65,403 43,800 - -
TOTAL CAPITAL PROJECT FUNDS 1,388,355$ 3,452,059$ 1,833,800$ 4,701,972$ 4,114,776$
300 DEBT SERVICE - CITY 3,908,541$ 3,588,221$ 3,223,964$ 5,209,240$ 5,364,342$
TOTAL DEBT SERVICES FUND 3,908,541$ 3,588,221$ 3,223,964$ 5,209,240$ 5,364,342$
361 GENERAL AND AUTO LIABILITY 3,218,495$ 2,501,852$ 1,707,128$ 1,556,711$ 2,311,338$
363 WORKERS' COMPENSATION 5,883,341 1,664,265 1,314,679 1,331,901 2,005,592 365 FLEET MANAGEMENT 1,500,145 1,534,856 1,582,610 1,281,625 1,423,385 367 VEHICLE REPLACEMENT 80,347 265,950 168,486 - -
368 RETIREMENT HEALTH SAVINGS PLAN 90,887 3,333 - - -
TOTAL INTERNAL SERVICE FUNDS 10,773,215$ 5,970,256$ 4,772,903$ 4,170,237$ 5,740,315$
SCHEDULE OF REVENUES BY FUND
2015-16 2016-17 2016-17 2017-18 2018-19
ACTUAL ACTUAL ADOPTED ADOPTED PROPOSED
REVENUE REVENUE BUDGET BUDGET BUDGET
375 POLICE COMPUTER SERVICE GROUP 1,416,626$ 1,458,405$ 1,604,324$ 1,533,687$ 1,296,400$
TOTAL ENTERPRISE FUND 1,416,626$ 1,458,405$ 1,604,324$ 1,533,687$ 1,296,400$
810 REDEVELOPMENT OBLIGATION RETIREMENT 14,103,252$ 23,191,953$ 13,067,115$ 7,987,531$ 10,634,587$ 815 SUCCESSOR AGENCY ADMINISTRATION 362,360 250,000 250,000 295,889 214,324 853 COMMUNITY FACILITIES DISTRICT DEBT SERVICE 7,247,449 4,933,558 4,899,500 5,450,666 4,810,000
TOTAL PRIVATE PURPOSE TRUST FUNDS 21,713,061$ 28,375,511$ 18,216,615$ 13,734,086$ 15,658,911$
GRAND TOTAL 122,513,611$ 128,240,537$ 108,750,493$ 121,356,676$ 118,530,908$
*Traffic Safety, Fee & Charge, Fire Training and Integrated Waste Management Funds were all determined not to be special revenue funds, so the activity was combined with the
General Fund.
SCHEDULE OF REVENUE DETAIL BY FUND
2015-16 2016-17 2016-17 2017-18 2018-19
ACTUAL ACTUAL ADOPTED ADOPTED PROPOSED
REVENUE REVENUE BUDGET BUDGET BUDGET
110 - GENERAL FUND
4010 PROPERTY TAXES 10,435,246$ 10,845,085$ 10,345,940$ 10,951,285$ 11,536,525$ 4012 PROPERTY TAX IN-LIEU 10,113,596 10,729,925 10,514,094 11,200,965 11,720,058 4014 REDISTRIBUTED REDEVELOPMENT PROPERTY TAX TRUST FUND (RPTTF)1,767,861 2,372,129 1,800,000 1,800,000 1,800,000
TOTAL PROPERTY TAXES 22,316,703$ 23,947,139$ 22,660,034$ 23,952,250$ 25,056,583$
4110 SALES TAX 13,644,303$ 16,503,563$ 16,799,000$ 17,048,000$ 16,525,000$ 4111 SALES TAX COMPENSATION FUND 3,583,934 - - - -
4120 FRANCHISE TAX 3,540,011 3,698,184 4,350,000 4,310,850 4,206,850 4130 TRANSIENT OCCUPANCY TAX 1,840,553 1,901,649 1,800,000 1,900,000 1,950,000 4140 BUSINESS LICENSE TAX 1,810,861 1,944,778 2,075,000 2,100,000 2,585,000
4150 DOCUMENTARY TRANSFER TAX 390,690 443,377 300,000 350,000 300,000 4160 CONTRACTORS LICENSE TAX 325,906 259,210 150,000 300,000 300,000
TOTAL OTHER TAXES 25,136,258$ 24,750,761$ 25,474,000$ 26,008,850$ 25,866,850$
4210 ANIMAL CONTROL & LICENSING 129,469$ 199,338$ 190,000$ 540,000$ 440,000$ 4220 BUILDING PERMITS 631,981 490,147 515,000 604,000 650,000 4221 ELECTRICAL PERMITS 86,404 62,146 61,800 62,000 110,000 4222 PLUMBING PERMITS 74,210 53,559 61,800 62,000 90,000 4250 FIRE PERMIT FEES 66,938 56,713 66,950 84,971 56,713
4251 STREET IMPROVEMENT PERMITS 1,179 2,884 10,300 10,300 10,000 4252 STORM DRAIN SYSTEMS PERMITS - 5,543 - - - 4254 WATER SYSTEMS PERMITS - 1,409 - - -
4255 WALLS (RETAINING, OVERHEIGHT) PERMITS 16,726 38,158 10,000 15,000 15,000 4257 ONSITE IMPROVEMENTS PERMITS 9,777 15,101 30,000 20,000 25,000 4259 GRADING PERMITS 13,398 6,295 30,000 20,000 20,000
4262 DRIVEWAY APPROACH PERMITS 1,177 1,819 1,500 1,500 1,500 4263 SIDEWALK PERMITS 27,795 17,778 15,000 15,000 10,000 4264 CURB DRAINS, ALL OTHER INSPECTIONS PERMITS 184 92 500 500 500
4265 ASPHALT CONCRETE PAVING PERMITS 20,228 20,539 15,000 20,000 15,000 4266 EXCAVATION PERMITS 33,853 27,725 25,000 25,000 20,000 4267 MISCELLANEOUS SEWER FACILITIES PERMITS 3,633 7,577 3,500 3,500 1,000
4272 STREET OBSTRUCTION PERMITS 20,035 17,292 15,000 15,000 15,000 4273 ENCROACHMENT PERMITS 984 809 500 1,000 1,000 4281 SEWER MAINTENANCE PERMITS 5,026 221 100 - -
4290 OTHER LICENSES & PERMITS 13,616 12,244 15,450 15,100 17,700
TOTAL LICENSES & PERMITS 1,156,613$ 1,037,389$ 1,067,400$ 1,514,871$ 1,498,413$
4310 VEHICLE CODE FINES*306,897$ 371,725$ 330,000$ 300,000$ 300,000$ 4315 PARKING CODE FINES*208,590 262,409 274,300 150,000 250,000 4321 VEHICLE IMPOUND FEES 56,889 62,146 60,000 55,000 75,000
4325 ADMINISTRATIVE CITATIONS 600 1,078 1,500 2,000 5,000 4326 ADMIN CITATION - CODE ENFORCEMENT 9,138 2,910 15,000 65,000 10,000 4327 FORECLOSURE PENALTIES 34,250 5,675 40,000 20,000 20,000
4330 WASTE DIVERSION PLAN FORFEITURE 49,750 59,700 20,000 40,000 50,000
TOTAL FINES AND FORFEITURES 666,114$ 765,643$ 740,800$ 632,000$ 710,000$
4410 INTEREST INCOME 195,839$ 2,597,651$ 125,000$ 209,433$ 208,937$ 4414 FAIR VALUE ADJUSTMENT (77,312) (473,608) - - -
4415 AMORTIZATION - PREMIUM (8,926) - - - - 4416 ACCRETION / AMORTIZATION 240 - - - - 4417 GAIN / LOSS ON INVESTMENT (688,594) (14,686) - - -
4430 RENTAL INCOME 529,833 604,817 400,000 638,937 706,347
TOTAL USE OF MONEY AND PROPERTY (48,920)$ 2,714,174$ 525,000$ 848,370$ 915,284$
4511 MOTOR VEHICLE IN LIEU 43,738$ 48,326$ 45,000$ 42,000$ 42,000$ 4571 CROSSING GUARD AID - - - 90,000 110,000 4572 FIRE STATE MANDATED INSPECTION 8,204 95,452 24,000 40,000 60,000
4573 STATE MANDATED REVENUE 75,508 32,147 59,000 48,388 110,000 4574 POLICE OFFICER STANDARDS AND TRAINING (POST)68,842 20,459 50,000 30,000 30,000 4575 SCHOOL RESOURCE OFFICER REIMB - 63,617 300,000 300,000 300,000
4576 PUBLIC SAFETY REALIGNMENT - ASSEMBLY BILL 109 39,239 - - - - 4580 PROPOSITION A EXCHANGE 1,347,500 1,710,866 1,710,866 1,575,000 1,650,000
TOTAL REVENUE FROM OTHER AGENCIES 1,583,031$ 1,970,867$ 2,188,866$ 2,125,388$ 2,302,000$
4602 TOWING FRANCHISE 117,620$ 192,888$ 90,000$ 180,000$ 250,000$
4604 GROUND EMERGENCY MEDICAL TRANSPORT 740,070 669,505 350,000 150,000 138,547 4605 JAIL BOOKING 24,526 32,423 25,750 26,500 30,000 4606 CLEARANCE LETTER AND PROCESS 487 186 300 318 300 4609 AMBULANCE SERVICES 2,115,010 2,061,232 1,854,000 2,042,313 2,400,000 4610 BUSINESS LICENSE PROCESSING FEE 43,128 42,161 45,000 17,500 17,500 4611 PLANNING FILING FEES 360,994 402,117 386,250 408,100 320,000 4613 PLAN REVIEW SURCHARGE 99,849 84,908 154,500 164,300 85,000
4614 PLAN CHECK FEES 233,476 226,684 103,000 233,200 250,000 4615 EXPEDITED PLAN CHECK FEE 69,008 42,506 51,500 54,590 20,000 4616 SEARCH FEES 3,795 4,472 3,000 3,922 3,000
4617 AFTER HOURS PLAN CHECK - 616 - - - 4620 FORECLOSURE REGISTRATION 130,875 128,975 125,000 132,500 110,000 4628 WASTE MANAGEMENT FEES 73,614 75,388 70,000 70,000 75,000
4630 FIRE PLAN CHECK/INSPECTION FEES 221,366 141,318 190,550 210,695 141,318 4631 FIRE INCIDENT REPORT COPYING 875 870 900 848 881 4634 EMERGENCY MEDICAL SERVICE ASSESSMENT FEE - - - 314,000 50,000
4635 EMERGENCY INCIDENT BILLING FEE - - - - 206,000 4637 FIRE SEMINAR 22,757 45,242 34,500 26,500 19,397
SCHEDULE OF REVENUE DETAIL BY FUND
2015-16 2016-17 2016-17 2017-18 2018-19
ACTUAL ACTUAL ADOPTED ADOPTED PROPOSED
REVENUE REVENUE BUDGET BUDGET BUDGET
4640 FALSE ALARMS 28,712 25,037 25,750 31,800 100,000 4641 PHOTOCOPYING 189 392 700 - 100
4642 RETURNED CHECK FEE 442 765 200 200 200 4643 ADDRESS CHANGE 398 398 199 199 199 4644 PASSPORT SERVICES 6,587 19,875 11,124 25,900 20,000 4645 POLICE REIMBURSEMENTS 105,577 82,913 38,000 40,000 40,000
4646 GRAFFITI RESTITUTION 7,365 3,673 8,000 1,000 1,000 4647 MISCELLANEOUS REIMBURSEMENT 131,192 171,742 10,000 - 10,000 4648 FIRE LIFE SAFETY INSPECTIONS - - - - 161,000
4649 SPECIAL EVENTS 23,143 11,335 10,000 10,000 - 4650 AFTERSCHOOL PROGRAM - CALIFORNIA 9,457 - - - - 4651 AFTERSCHOOL PROGRAM - WESCOVE 99,393 94,438 92,700 141,995 290,850
4653 AFTERSCHOOL PROGRAMS - VINE 180,613 185,952 154,500 198,188 198,188 4654 AFTERSCHOOL PROGRAM - ORANGEWOOD 116,609 159,351 97,850 165,610 - 4655 ADMINISTRATIVE COST RECOVERY FEE 36,800 27,615 20,000 26,500 76,500
4656 PASSPORT PHOTOS 1,752 5,780 2,400 7,800 5,000 4657 AMBULANCE SUBSCRIPTION FEE 13,094 9,700 14,500 15,000 13,728 4658 PAID PARKING - CIVIC CENTER 51,340 35,672 65,000 35,000 35,000 4660 SERVICE FEE - CREDIT/DEBIT CARDS - 443 - 50,000 25,000
4661 RECREATION CLASSES/PROGRAMS - CCC 115,205 98,771 128,750 120,000 120,000 4662 SPORTS - CCC 30,294 26,398 41,200 42,000 25,000 4663 FACILITY RENTAL - CCC 166,895 171,189 195,700 187,000 169,750
4664 RECREATION CLASSES 140,217 180,570 163,900 130,000 130,000 4675 PALM VIEW PRESCHOOL PROGRAM 108,059 120,347 103,000 192,250 150,760 4681 RENTAL - ROLLER HOCKEY 66,878 33,014 66,950 66,950 40,000 4682 FACILITY RENTALS 135,778 158,890 92,700 96,125 71,590
4685 PARK SHELTER RENTALS - 300 - 68,250 68,250 4687 FACILITY RENTALS - SHADOW OAK - 305 - 65,000 65,000 4689 SENIOR DONATIONS 8,019 12,776 10,000 10,500 10,000
4690 SENIOR CENTER RENTALS 81,548 61,959 41,200 50,000 50,000 4693 SENIOR EXCURSIONS 9,881 23,143 20,000 20,000 25,000 4695 SENIOR CLASSES 756 18,062 25,000 29,500 30,000
4699 MUNICIPAL POOL 80,756 49,612 90,000 - -
TOTAL CHARGES FOR SERVICES 6,014,399$ 5,941,908$ 5,013,573$ 5,862,053$ 6,049,058$
4750 ADMIN & OVERHEAD CHARGEBACKS 1,137,810$ 1,191,011$ 1,011,572$ 997,460$ 997,460$
TOTAL INTERDEPARTMENTAL CHARGES 1,137,810$ 1,191,011$ 1,011,572$ 997,460$ 997,460$
4810 ADVERTISING 72,904$ 67,055$ 60,000$ 60,000$ 45,000$ 4813 SALE MAPS/PLANS/DOCUMENTS 2,048 619 1,000 1,000 1,000 4814 PROCEEDS FROM AUCTION 2,167 366 - - - 4816 FINAL MAP 10,710 780 20,000 5,000 10,000 4818 MISCELLANEOUS 30,336 44,878 1,110 1,500 32,652
4820 LANDSCAPING - COUNTY 38,047 38,047 38,000 38,000 38,000 4821 POOL MAINTENANCE - SCHOOL DISTRICT 66,413 21,180 48,000 - - 4822 CONTRACTUAL REIMBURSEMENT 10,128 2,128 2,127 2,200 2,200
4823 PROCEEDS FROM SALE - - - - 163,000 4826 CLAIMS SETTLEMENTS - 1,260,512 - - -
TOTAL OTHER REVENUES 232,753$ 1,435,565$ 170,237$ 107,700$ 291,852$
9110 TRANSFER IN - FUND 110 61,265$ -$ -$ -$ -$ 9111 TRANSFER IN - FUND 111 561,045 - - - -
9120 TRANSFER IN - FUND 120 - 93,145 - - - 9124 TRANSFER IN - FUND 124 720,000 - - - - 9153 TRANSFER IN - FUND 153 709,173 878,391 725,000 - -
9160 TRANSFER IN - FUND 160 - - - 518,821 - 9181 TRANSFER IN - FUND 181 1,394 - - - - 9189 TRANSFER IN - FUND 189 759,582 - - - - 9219 TRANSFER IN - FUND 219 - 25,427 - - - 9220 TRANSFER IN - FUND 220 50,000 50,000 50,000 - - 9300 TRANSFER IN - FUND 300 - - - - 1,903,794 9361 TRANSFER IN - FUND 361 194,570 - - - -
9367 TRANSFER IN - FUND 367 - - - - 140,000 9375 TRANSFER IN - FUND 375 101,775 - - - - 9815 TRANSFER IN - FUND 815 - - - 209,889 130,392
TOTAL TRANSFER IN 3,158,804$ 1,046,963$ 775,000$ 728,710$ 2,174,186$
GENERAL FUND TOTAL 61,353,565$ 64,801,420$ 59,626,482$ 62,777,652$ 65,861,686$
*Traffic Safety, Fee & Charge, Fire Training and Integrated Waste Management Funds were all determined not to be special revenue funds, so the activity was combined with the General Fund. Transfer In from the Gas Tax Fund was eliminated because the expenditures were moved to the Gas Tax Fund.
SCHEDULE OF REVENUE DETAIL BY FUND
2015-16 2016-17 2016-17 2017-18 2018-19
ACTUAL ACTUAL ADOPTED ADOPTED PROPOSED
REVENUE REVENUE BUDGET BUDGET BUDGET
116 - STATE ASSET FORFEITURE FUND
4410 INTEREST INCOME 220$ 444$ -$ -$ -$ 4559 DRUG ENFORCEMENT REBATE 56,608 - - - -
TOTAL STATE ASSET FORFEITURE FUND 56,828$ 444$ -$ -$ -$
4410 INTEREST INCOME 32,063$ 27,734$ -$ -$ -$ 4814 PROCEEDS FROM AUCTION - 2,450 - - - 4559 DRUG ENFORCEMENT REBATE 1,514,890 447,484 10,000 - - 4569 D.E.R TREASURY 828,879 113,421 10,000 - -
TOTAL DRUG ENFORCEMENT REBATE FUND 2,375,832$ 591,089$ 20,000$ -$ -$
119 - AIR QUALITY IMPROVEMENT TRUST FUND
4410 INTEREST INCOME 3,245$ 3,722$ -$ -$ -$ 4521 STATE GRANT 138,114 137,753 130,000 141,000 141,000
TOTAL AIR QUALITY IMPROVEMENT TRUST FUND 141,359$ 141,475$ 130,000$ 141,000$ 141,000$
121 - PROPOSITION "A" FUND
4110 SALES TAX 1,946,323$ 1,978,032$ 1,986,155$ 2,006,292$ 2,110,197$ 4410 INTEREST INCOME 1,393 50 - - - 4565 PROPOSITION A DISCRETIONARY INCENTIVE 100,420 97,022 100,000 100,000 103,665
4818 MISCELLANEOUS 3,224 - - - -
TOTAL PROPOSITION "A" FUND 2,051,360$ 2,075,104$ 2,086,155$ 2,106,292$ 2,213,862$
122 - PROPOSITION "C" FUND
4110 SALES TAX 1,617,352$ 1,644,472$ 1,647,463$ 1,664,167$ 1,750,353$
4410 INTEREST INCOME 6,155 7,990 - - - 4647 MISCELLANEOUS REIMBURSEMENT - 408 - - - 9110 TRANSFER IN - FUND 110 1,200 - - - -
TOTAL PROPOSITION "C" FUND 1,624,707$ 1,652,870$ 1,647,463$ 1,664,167$ 1,750,353$
124 - STATE GAS TAX FUND4288STREET NAME SIGNS -$ 309$ -$ -$ -$ 4410 INTEREST INCOME 2,576 1,328 - - -
4510 HUTA LOAN REPAYMENT - - - 123,427 122,565 4512 GAS TAX SECTION 2105 555,460 606,130 677,036 626,985 630,848 4513 GAS TAX SECTION 2106 329,164 358,310 335,267 383,479 370,559
4514 GAS TAX SECTION 2107 720,594 768,474 940,173 809,973 783,124 4515 GAS TAX SECTION 2107.5 - 10,000 10,000 10,000 10,000 4518 GAS TAX SECTION 2103 444,843 287,918 262,893 431,900 412,604
4519 ROAD MAINTENANCE REHAB - - - 622,074 - 4647 MISCELLANEOUS REIMBURSEMENT 1,960 709 - - - 9189 TRANSFER IN - FUND 189 25,000 - - - -
TOTAL STATE GAX TAX FUND 2,079,597$ 2,033,178$ 2,225,369$ 3,007,838$ 2,329,700$
127 - POLICE DONATIONS FUND4410INTEREST INCOME 176$ 166$ -$ -$ -$ 4831 POLICE EXPLORER DONATIONS 800 650 - - -
4832 SHOP DONATIONS 1,157 - - - - 4838 MISCELLANEOUS POLICE DONATIONS 1,150 170 - - -
TOTAL POLICE DONATIONS FUND 3,283$ 986$ -$ -$ -$
128 - TRANSPORTATION DEVELOPMENT ACT FUND
4410 INTEREST INCOME -$ 11$ -$ -$ -$ 4521 STATE GRANT 78,364 70,573 70,000 70,000
TOTAL TRANSPORTATION DEVELOPMENT ACT FUND 78,364$ 11$ 70,573$ 70,000$ 70,000$
129 - ASSEMBLY BILL 939 FUND4410INTEREST INCOME 1,942$ 2,157$ -$ -$ -$ 4601 RECYCLING REVENUE 1,376 - 3,000 2,000 - 4629 MISCELLANEOUS REIMBURSEMENT-ATHENS AB 939 178,417 187,242 170,000 170,000 170,000
TOTAL ASSEMBLY BILL 939 FUND 181,735$ 189,399$ 173,000$ 172,000$ 170,000$
130 - BUREAU OF JUSTICE ASSISTANCE FUND4551FEDERAL GRANTS 29,963$ 22,467$ -$ -$ -$
TOTAL BUREAU OF JUSTICE ASSISTANCE FUND 29,963$ 22,467$ -$ -$ -$
131 - COMMUNITY DEVELOPMENT BLOCK GRANT FUND4410INTEREST INCOME -$ 209$ -$ -$ -$ 4551 FEDERAL GRANTS 1,417,556 726,769 740,580 732,715 766,361
4856 LOAN REPAYMENTS 86,116 133,313 - 80,000 80,000 4647 MISCELLANEOUS REIMBURSEMENT - 23,150 - - -
TOTAL COMMUNITY DEVELOPMENT BLOCK GRANT FUND 1,503,672$ 883,441$ 740,580$ 812,715$ 846,361$
133 - STAFFING FOR ADEQUATE FIRE & EMERGENCY RESPONSE GRANT FUND
4551 FEDERAL GRANTS 1,618,181$ 1,677,154$ 1,912,227$ -$ -$
TOTAL SAFER GRANT FUND 1,618,181$ 1,677,154$ 1,912,227$ -$ -$
138 - ALCOHOLIC BEVERAGE CONTROL GRANT FUND
4521 STATE GRANT 4,787$ -$ -$ -$ -$
TOTAL ABC GRANT FUND 4,787$ -$ -$ -$ -$
117 - DRUG ENFORCEMENT REBATE FUND
SCHEDULE OF REVENUE DETAIL BY FUND
2015-16 2016-17 2016-17 2017-18 2018-19
ACTUAL ACTUAL ADOPTED ADOPTED PROPOSED
REVENUE REVENUE BUDGET BUDGET BUDGET
140 - SURFACE TRANSPORTATION PROGRAM LOCAL FUND
4551 FEDERAL GRANTS -$ 547,922$ 1,125,000$ -$ 500,000$
TOTAL STP LOCAL FUND -$ 547,922$ 1,125,000$ -$ 500,000$
143 - LA COUNTY PARK BOND FUND4540COUNTY GRANTS 196,308$ 316,109$ -$ 70,153$ 303,069$
TOTAL LA COUNTY PARK BOND FUND 196,308$ 316,109$ -$ 70,153$ 303,069$
145 - WASTE MGT ENFORCEMENT GRANT FUND4410INTEREST INCOME 23$ 36$ -$ -$ -$ 4521 STATE GRANT 12,048 16,070 15,760 15,739 15,733
TOTAL WASTE MGT ENFORCEMENT GRANT FUND 12,071$ 16,106$ 15,760$ 15,739$ 15,733$
146 - SENIOR MEALS PROGRAM FUND4410INTEREST INCOME 590$ 562$ -$ -$ -$ 4551 FEDERAL GRANTS 162,247 144,074 160,000 165,250 174,218
4691 MEALS PROGRAM DONATION 37,819 37,740 45,000 45,000 40,000
TOTAL SENIOR MEALS PROGRAM FUND 200,656$ 182,376$ 205,000$ 210,250$ 214,218$
149 - USED OIL BLOCK GRANT FUND
4410 INTEREST INCOME 131$ -$ -$ -$ -$
4521 STATE GRANT 16,025 37,060 - - -
TOTAL USED OIL BLOCK GRANT FUND 16,156$ 37,060$ -$ -$ -$
150 - INMATE WELFARE FUND
4410 INTEREST INCOME 71$ 86$ -$ -$ -$
4819 INMATE PHONE REVENUE 10,124 3,982 7,000 6,750 3,000
TOTAL INMATE WELFARE FUND 10,195$ 4,068$ 7,000$ 6,750$ 3,000$
153 - PUBLIC SAFETY AUGMENTATION FUND
4110 SALES TAX 709,173$ 727,800$ 725,000$ 700,000$ 750,000$
4410 INTEREST INCOME 1,538 1,056 - - -
TOTAL PUBLIC SAFETY AUGMENTATION FUND 710,711$ 728,856$ 725,000$ 700,000$ 750,000$
155 - COMMUNITY ORIENTED POLICING SERVICES FUND
4410 INTEREST INCOME 1,911$ 1,928$ -$ -$ -$ 4521 STATE GRANT 194,333 217,758 170,000 - -
TOTAL COPS FUND 196,244$ 219,686$ 170,000$ -$ -$
158 - BEVERAGE CONTAINER RECYCLING GRANT FUND
4410 INTEREST INCOME 490$ -$ -$ -$ -$ 4521 STATE GRANT 4,028 1,074 - - -
TOTAL BEVERAGE CONTAINER RECYCLING GRANT FUND 4,518$ 1,074$ -$ -$ -$
159 - SUMMER MEALS PROGRAM FUND
4410 INTEREST INCOME 2$ 11$ -$ -$ -$ 4551 FEDERAL GRANTS 16,896 8,147 20,000 25,000 17,000 9110 TRANSFER IN - FUND 110 570 - 6,715 - -
TOTAL SUMMER MEALS PROGRAM FUND 17,468$ 8,158$ 26,715$ 25,000$ 17,000$
160 - CAPITAL PROJECTS FUND4410INTEREST INCOME 2,381$ 5,430$ -$ -$ -$ 4531 TRANSPORTATION GRANT - SCAG 200,000 - - - -
4535 GRANTS FROM OTHER AGENCIES - 55,000 - - - 4611 PLANNING FILING FEES 13,000 - - - - 4647 MISCELLANEOUS REIMBURSEMENT - 86,505 - - -
9110 TRANSFER IN - FUND 110 - 990,000 380,000 - -
TOTAL CAPITAL PROJECTS FUND 215,381$ 1,136,935$ 380,000$ -$ -$
161 - CONSTRUCTION TAX FUND
4170 CONSTRUCTION TAX 189,900$ 62,594$ 90,000$ 95,000$ 70,000$
4410 INTEREST INCOME 2,600 2,398 - - -
TOTAL CONSTRUCTION TAX FUND 192,500$ 64,992$ 90,000$ 95,000$ 70,000$
162 - INFORMATION TECHNOLOGY FUND
4521 STATE GRANT -$ 24,524$ -$ -$ -$ 9110 TRANSFER IN - FUND 110 203,891 - - 706,972 - 9300 TRANSFER IN - FUND 300 - 1,200,000 1,200,000 - -
TOTAL INFORMATION TECHNOLOGY FUND 203,891$ 1,224,524$ 1,200,000$ 706,972$ -$
164 - POLICE IMPACT FEES FUND4410INTEREST INCOME 32$ -$ -$ -$ -$ 4855 DEVELOPER CONTRIBUTIONS 18,788 13,624 22,130 - 28,112
TOTAL POLICE IMPACT FEES FUND 18,820$ 13,624$ 22,130$ -$ 28,112$
165 - FIRE IMPACT FEES (DIF) FUND4410INTEREST INCOME 39$ -$ -$ -$ -$ 4855 DEVELOPER CONTRIBUTIONS 22,904 6,082 26,385 - 34,272
TOTAL FIRE IMPACT FEES (DIF) FUND 22,943$ 6,082$ 26,385$ -$ 34,272$
SCHEDULE OF REVENUE DETAIL BY FUND
2015-16 2016-17 2016-17 2017-18 2018-19
ACTUAL ACTUAL ADOPTED ADOPTED PROPOSED
REVENUE REVENUE BUDGET BUDGET BUDGET
166 - PARKS IMPACT FEES FUND
4410 INTEREST INCOME 6$ -$ -$ -$ -$
4855 DEVELOPER CONTRIBUTIONS 4,032 6,932 65,530 - -
TOTAL PARKS IMPACT FEES FUND 4,038$ 6,932$ 65,530$ -$ -$
167 - CITY ADMINISTRATIVE IMPACT FEES FUND
4410 INTEREST INCOME 6$ -$ -$ -$ -$
4855 DEVELOPER CONTRIBUTIONS 3,304 887 4,255 - 4,928
TOTAL CITY ADMINISTRATIVE IMPACT FEES FUND 3,310$ 887$ 4,255$ -$ 4,928$
168 - PUBLIC WORKS IMPACT FEES FUND
4410 INTEREST INCOME 3$ -$ -$ -$ -$ 4855 DEVELOPER CONTRIBUTIONS 1,652 434 1,700 - 2,464
TOTAL PUBLIC WORKS IMPACT FEES FUND 1,655$ 434$ 1,700$ -$ 2,464$
169 - PARK ACQUISITION FUND
4410 INTEREST INCOME -$ 2,632$ -$ -$ -$ 4823 PROCEEDS FROM SALE - - - 3,900,000 3,900,000 9300 TRANSFER IN - FUND 300 - 921,680 - - -
TOTAL PARK ACQUISITION FUND -$ 924,312$ -$ 3,900,000$ 3,900,000$
171 - PARK DEDICATION FEES "B" FUND9170TRANSFER IN - FUND 170 10,890$ -$ -$ -$ -$
TOTAL PARK DEDICATION FEES "B" FUND 10,890$ -$ -$ -$ -$
172 - PARK DEDICATION FEES "C" FUND
4410 INTEREST INCOME 602$ 855$ -$ -$ -$ 4855 DEVELOPER CONTRIBUTIONS 11,067 - - - 75,000 9170 TRANSFER IN - FUND 170 11,067 - - - -
9173 TRANSFER IN - FUND 173 97,994 - - - - 9176 TRANSFER IN - FUND 176 846 - - - - 9177 TRANSFER IN - FUND 177 56 - - - -
TOTAL PARK DEDICATION FEES "C" FUND 121,632$ 855$ -$ -$ 75,000$
173 - PARK DEDICATION FEES "D" FUND
4410 INTEREST INCOME 15,846$ 4,795$ -$ -$ -$
TOTAL PARK DEDICATION FEES "D" FUND 15,846$ 4,795$ -$ -$ -$
174 - PARK DEDICATION FEES "E" FUND
4410 INTEREST INCOME 6,125$ 2,284$ -$ -$ -$ 4855 DEVELOPER CONTRIBUTIONS 438,000 - - - -
TOTAL PARK DEDICATION FEES "E" FUND 444,125$ 2,284$ -$ -$ -$
175 - PARK DEDICATION FEES "F" FUND
4410 INTEREST INCOME 3,911$ 2,990$ -$ -$ -$ 4855 DEVELOPER CONTRIBUTIONS 109,500 62,413 43,800 - - 9173 TRANSFER IN - FUND 173 19,913 - - - -
TOTAL PARK DEDICATION FEES "F" FUND 133,324$ 65,403$ 43,800$ -$ -$
181 - MAINTENANCE DISTRICT #1 FUND4010CURRENT SECURED 487,045$ 514,160$ 456,923$ 456,923$ 460,000$ 4410 INTEREST INCOME 10,106 11,033 3,040 3,262 11,000 9189 TRANSFER IN - FUND 189 1,501 - - - -
TOTAL MAINTENANCE DISTRICT #1 FUND 498,652$ 525,193$ 459,963$ 460,185$ 471,000$
182 - MAINTENANCE DISTRICT #2 FUND
4010 CURRENT SECURED 155,443$ 166,998$ 138,500$ 143,662$ 144,000$ 4410 INTEREST INCOME 3,595 3,682 - - 3,000
TOTAL MAINTENANCE DISTRICT #2 FUND 159,038$ 170,680$ 138,500$ 143,662$ 147,000$
183 - COASTAL SAGE SCRUB COMMUNITY FACILITIES DISTRICT
4190 OTHER TAXES 180,712$ 107,054$ 125,000$ 125,000$ 110,000$ 4410 INTEREST INCOME 1,308 1,658 - - 1,600
TOTAL COASTAL SAGE AND SCRUB CFD 182,020$ 108,712$ 125,000$ 125,000$ 111,600$
184 - MAINTENANCE DISTRICT #4 FUND
4410 INTEREST INCOME 13,581$ 14,052$ 5,000$ 10,000$ 10,000$ 4623 SPECIAL ASSESSMENTS 1,045,001 1,039,889 1,040,000 1,037,950 1,037,950 9182 TRANSFER IN - FUND 182 9,000 9,000 9,000 9,000 9,000
TOTAL MAINTENANCE DISTRICT #4 FUND 1,067,582$ 1,062,941$ 1,054,000$ 1,056,950$ 1,056,950$
186 - MAINTENANCE DISTRICT #6 FUND4410INTEREST INCOME 2,173$ 2,015$ -$ 508$ 500$ 4623 SPECIAL ASSESSMENTS 154,999 155,143 154,700 154,700 154,700
TOTAL MAINTENANCE DISTRICT #6 FUND 157,172$ 157,158$ 154,700$ 155,208$ 155,200$
187 - MAINTENANCE DISTRICT #7 FUND4410INTEREST INCOME 2,350$ 2,192$ 2,150$ 2,000$ 2,000$ 4623 SPECIAL ASSESSMENTS 146,024 166,116 163,813 165,948 170,821
TOTAL MAINTENANCE DISTRICT #7 FUND 148,374$ 168,308$ 165,963$ 167,948$ 172,821$
SCHEDULE OF REVENUE DETAIL BY FUND
2015-16 2016-17 2016-17 2017-18 2018-19
ACTUAL ACTUAL ADOPTED ADOPTED PROPOSED
REVENUE REVENUE BUDGET BUDGET BUDGET
188 - CITYWIDE MAINTENANCE DISTRICT FUND
4410 INTEREST INCOME 4,403$ 6,081$ 300$ 336$ 4,000$
4621 STREET LIGHTING ASSESSMENTS 1,587,087 1,625,301 1,622,434 1,663,639 1,678,452 4625 TREE REMOVAL 3,258 1,899 - - - 9181 TRANSFER IN - FUND 181 1,200 - - - -
9182 TRANSFER IN - FUND 182 1,200 - - - - 9184 TRANSFER IN - FUND 184 3,580 - - - - 9186 TRANSFER IN - FUND 186 3,570 - - - -
9187 TRANSFER IN - FUND 187 3,580 - - - -
TOTAL CITYWIDE MAINTENANCE DISTRICT FUND 1,607,878$ 1,633,281$ 1,622,734$ 1,663,975$ 1,682,452$
189 - SEWER MAINTENANCE FUND
4010 CURRENT SECURED 219,867$ 227,656$ 190,000$ 190,000$ 190,000$
4014 RESIDUAL/EXCESS TAX INCREMENT (COUNTY)35,460 47,601 - - - 4410 INTEREST INCOME 12,109 17,283 6,000 2,500 10,000 4622 SEWER ASSESSMENTS 2,614,288 2,330,149 2,723,592 3,155,862 3,395,003
9110 TRANSFER IN - FUND 110 50,146 - - - -
TOTAL SEWER MAINTENANCE FUND 2,931,870$ 2,622,689$ 2,919,592$ 3,348,362$ 3,595,003$
190 - AUTO PLAZA IMPROVEMENT DISTRICT FUND
4190 OTHER TAXES 67,323$ 145,463$ 146,605$ 115,666$ 115,668$
4410 INTEREST INCOME 1,016 2,115 - - -
TOTAL AUTO PLAZA IMPROVEMENT DISTRICT FUND 68,339$ 147,578$ 146,605$ 115,666$ 115,668$
205 - CHARTER PEG FUND
4410 INTEREST INCOME 1,686$ 1,650$ -$ -$ -$
TOTAL CHARTER PEG FUND 1,686$ 1,650$ -$ -$ -$
207 - OFFICE OF TRAFFIC SAFETY GRANTS FUND
4581 OTS STEP GRANT -$ 5,431$ -$ -$ -$
TOTAL OTS GRANTS FUND -$ 5,431$ -$ -$ -$
212 - ART IN PUBLIC PLACES FUND
4410 INTEREST INCOME 1,720$ 555$ -$ -$ -$
4859 ART IN PUBLIC PLACES 51,019 13,897 70,000 45,000 80,000
TOTAL ART IN PUBLIC PLACES FUND 52,739$ 14,452$ 70,000$ 45,000$ 80,000$
220 - WEST COVINA COMMUNITY SERVICES FOUNDATION FUND
4410 INTEREST INCOME 938$ 963$ -$ -$ -$
4649 SPECIAL EVENTS 55,562 56,304 50,000 - - 4838 MISCELLANEOUS POLICE DONATIONS 50,000 52,000 50,000 - - 4862 DONATIONS 31,103 40,549 - - -
4874 DONATIONS-YOUTH COUNCIL 341 511 - - -
TOTAL WEST COVINA COMMUNITY SERVICES FOUNDATION 137,944$ 150,327$ 100,000$ -$ -$
221 - POLICE PRIVATE GRANTS FUND
4410 INTEREST INCOME 7$ 4$ -$ -$ -$ 4864 PRIVATE GRANTS 1,600 4,000 - - -
TOTAL POLICE PRIVATE GRANTS FUND 1,607$ 4,004$ -$ -$ -$
224 - MEASURE R FUND
4110 SALES TAX 1,211,550$ 1,230,841$ 1,235,506$ 1,248,150$ 1,312,792$ 4410 INTEREST INCOME 6,062 7,993 - - - 4851 BOND PROCEEDS - - - 10,000,000 -
TOTAL MEASURE R FUND 1,217,612$ 1,238,834$ 1,235,506$ 11,248,150$ 1,312,792$
231 - ADVANCED TRAFFIC MANAGEMENT SYSTEM FUND
4410 INTEREST INCOME 250$ 200$ -$ -$ -$ 4540 COUNTY GRANTS 10,338 14,976 - - -
TOTAL ADVANCED TRAFFIC MANAGEMENT SYSTEM FUND 10,588$ 15,176$ -$ -$ -$
233 - TASKFORCE FOR REGIONAL AUTOTHEFT PREVENTION GRANT FUND
4540 COUNTY GRANTS -$ -$ -$ 353,978$ 381,896$
TOTAL TRAP GRANT FUND -$ -$ -$ 353,978$ 381,896$
234 - CITY LAW ENFORCEMENT GRANT FUND
4410 INTEREST INCOME -$ 622$ -$ -$ -$
4521 STATE GRANT - 300,000 - - -
TOTAL CITY LAW ENFORCEMENT GRANT FUND -$ 300,622$ -$ -$ -$
235 - MEASURE M FUND
4110 SALES TAX -$ -$ -$ 1,343,814$ 1,487,800$
TOTAL MEASURE M FUND -$ -$ -$ 1,343,814$ 1,487,800$
236 - MEASURE A FUND4010CURRENT YEAR SECURED -$ -$ -$ -$ 400,000$
TOTAL MEASURE A FUND -$ -$ -$ -$ 400,000$
SCHEDULE OF REVENUE DETAIL BY FUND
2015-16 2016-17 2016-17 2017-18 2018-19
ACTUAL ACTUAL ADOPTED ADOPTED PROPOSED
REVENUE REVENUE BUDGET BUDGET BUDGET
300 - CITY DEBT SERVICE FUND
4410 INTEREST INCOME 818,650$ 34,952$ -$ -$ -$
4412 INTEREST INCOME - FISCAL AGENT 48 5,747 - - - 4414 FAIR VALUE ADJUSTMENT (667,429) - - - - 4415 AMORTIZATION - PREMIUM (19,767) - - - -
4417 GAIN / LOSS ON INVESTMENT (644,963) - - - - 4647 1988 BOND - LAKES REIMBURSEMENT 69,676 41,017 - - 751,500 4647 MISCELLANEOUS REIMBURSEMENT 539,154 - 631,200 706,500 -
4659 BLD REIMBURSEMENT 427,691 275,729 450,000 425,000 400,000 4853 DEBT PROCEEDS - 500,000 - - - 9110 TRANSFER IN - FUND 110 2,184,676 1,501,016 922,098 1,888,398 1,997,968
9169 TRANSFER IN - FUND 169 - - - 921,680 921,680 9810 TRANSFER IN - FUND 810 1,200,805 1,229,760 1,220,666 1,267,662 1,293,194
TOTAL CITY DEBT SERVICE FUND 3,908,541$ 3,588,221$ 3,223,964$ 5,209,240$ 5,364,342$
361 - GENERAL AND AUTO LIABILITY FUND
4647 MISCELLANEOUS REIMBURSEMENT 12$ 7$ 1,083$ -$ 4,250$ 4684 SPECIAL EVENT INSURANCE - - 2,611 - - 4760 INTERDEPARTMENTAL CHARGES 1,333,232 2,503,215 1,667,439 1,520,879 2,105,864
4825 PROPERTY DAMAGE RECOVERY 233,821 (1,370) 35,995 35,832 201,224 9110 TRANSFER IN - FUND 110 1,651,430 - - - -
TOTAL GENERAL AND AUTO LIABILITY FUND 3,218,495$ 2,501,852$ 1,707,128$ 1,556,711$ 2,311,338$
363 - WORKERS' COMPENSATION FUND
4647 MISCELLANEOUS REIMBURSEMENT 8,843$ -$ 8,352$ -$ -$ 4760 INTERDEPARTMENTAL CHARGES 1,328,326 1,664,265 1,306,327 1,331,901 2,005,592 9110 TRANSFER IN - FUND 110 4,546,172 - - - -
TOTAL WORKERS' COMPENSATION FUND 5,883,341$ 1,664,265$ 1,314,679$ 1,331,901$ 2,005,592$
365 - FLEET MANAGEMENT FUND4430RENTAL INCOME -$ -$ -$ 240,000$ 259,982$ 4750 INTERFUND CHARGES - VEHICLE MAINTENANCE 1,007,311 1,041,249 982,610 441,625 531,858
4780 INTERFUND CHARGES - FUEL & OIL 492,834 493,607 600,000 600,000 600,000 4822 CONTRACTUAL REIMBURSEMENT - - - - 31,545
TOTAL FLEET MANAGEMENT FUND 1,500,145$ 1,534,856$ 1,582,610$ 1,281,625$ 1,423,385$
367 - VEHICLE REPLACEMENT FUND
4410 INTEREST INCOME 347$ 990$ -$ -$ -$ 4750 OVERHEAD CHARGEBACKS - 168,486 168,486 - - 4814 PROCEEDS FROM AUCTION - 91,500 - - -
4818 MISCELLANEOUS - 4,974 - - - 9110 TRANSFER IN - FUND 110 80,000 - - - -
TOTAL VEHICLE REPLACEMENT FUND 80,347$ 265,950$ 168,486$ -$ -$
368 - RETIREMENT HEALTH SAVINGS PLAN FUND
4410 INTEREST INCOME 3,717$ 3,333$ -$ -$ -$ 4755 INTERDEPARTMENTAL CHARGES - RETIREE LUMP SUM 87,170 - - - -
TOTAL RETIREMENT HEALTH SAVINGS PLAN FUND 90,887$ 3,333$ -$ -$ -$
375 - POLICE COMPUTER SERVICE GROUP FUND2800CHARGES FOR SERVICES -$ -$ -$ -$ -$ 2800 CHARGES FOR SERVICES - - 250,000 150,000 100,000 2848 CITY OF LA MESA 15,000 15,000 15,000 15,000 20,000 2850 CITY OF CORONA 99,120 104,620 102,094 102,094 102,000 2852 HACIENDA HEIGHTS USD - 29,000 - - 8,000 2853 CITY OF CYPRESS 77,137 76,492 79,451 79,451 10,000
2854 CITY OF EL MONTE 101,775 - - - - 2855 CITY OF EL SEGUNDO - 8,000 12,500 8,000 10,000 2862 CITY OF LOS ALAMITOS 80,360 66,532 82,771 82,771 10,000
2864 CITY OF MONTCLAIR 77,783 79,481 80,116 80,116 80,000 2865 CITY OF LA HABRA 91,823 93,973 94,578 94,578 55,000 2870 CITY OF SEAL BEACH 74,963 76,679 77,212 77,212 10,000
2871 CITY OF PORTERVILLE 75,270 77,040 77,528 77,528 78,000 2872 CITY OF SPARKS, NV 41,116 21,172 43,172 8,000 10,000 2873 CITY OF TUSTIN 97,833 84,983 100,768 100,768 100,000
2876 ST. LOUIS COUNTY - 101,200 - 42,787 60,000 2880 CITY OF TRACY 106,142 102,242 99,840 99,840 100,000 2883 CITY OF SAN MARINO 87,311 89,398 89,930 89,930 98,000
2885 CITY OF ALHAMBRA 97,123 99,570 100,037 100,037 100,000 2887 SALES - DOS PALOS - (36,975) - - - 2889 SALES - WEST COVINA FIRE DEPARTMENT 27,848 29,240 29,240 29,240 29,500
2891 SALES - PASADENA 139,050 139,050 143,222 143,222 144,000 2892 SALES - HEMET 113,500 113,500 116,905 116,905 115,000 2894 SALES - LA VERNE - 2,160 - 2,160 2,200 2895 SALES - BALDWIN PARK 9,960 3,160 9,960 9,960 - 2896 SALES - BALDWIN PARK SCHOOL POLICE - 29,000 - - 2,200 2897 RADCOM - BUREAU OF LAND MGMT - 24,088 - 24,088 24,500 2898 RADCOM - SOUTHWEST CENTRAL DISPATCH - 27,730 - - 28,000
4410 INTEREST INCOME 3,512 2,070 - - -
TOTAL POLICE COMPUTER SERVICE GROUP FUND 1,416,626$ 1,458,405$ 1,604,324$ 1,533,687$ 1,296,400$
SCHEDULE OF REVENUE DETAIL BY FUND
2015-16 2016-17 2016-17 2017-18 2018-19
ACTUAL ACTUAL ADOPTED ADOPTED PROPOSED
REVENUE REVENUE BUDGET BUDGET BUDGET
810 - REDEVELOPMENT OBLIGATION RETIREMENT FUND
4010 CURRENT SECURED 11,091,456$ 7,889,938$ 12,438,197$ 7,937,531$ 10,584,587$
4410 INTEREST INCOME 43,764 88,627 - - - 4412 INTEREST INCOME - FISCAL AGENT 62,375 (1,143) - - - 4414 FAIR VALUE ADJUSTMENT 19,651 (69,801) - - -
4430 RENTAL INCOME 50,000 50,000 50,000 50,000 50,000 4853 DEBT PROCEEDS - 15,234,332 - - - 4873 SETTLEMENTS 2,836,006 - - - -
9110 TRANSFER IN - FUND 110 - - 578,918 - -
TOTAL REDEVELOPMENT OBLIGATION RETIREMENT FUND 14,103,252$ 23,191,953$ 13,067,115$ 7,987,531$ 10,634,587$
815 - SUCCESSOR AGENCY ADMINISTRATION FUND
4010 CURRENT SECURED -$ -$ -$ 295,889$ 214,324$
9810 TRANSFER IN - FUND 810 362,360 250,000 250,000 - -
TOTAL SUCCESSOR AGENCY ADMINISTRATION FUND 362,360$ 250,000$ 250,000$ 295,889$ 214,324$
820 - WEST COVINA HOUSING AUTHORITY FUND
4410 INTEREST INCOME 373,379$ 819,924$ -$ -$ -$
4856 LOAN REPAYMENTS 229,773 - - - - 4880 LOAN ISSUANCE - 118,672 - - -
TOTAL WEST COVINA HOUSING AUTHORITY FUND 603,152$ 938,596$ -$ -$ -$
853 - COMMUNITY FACILITIES DISTRICT DEBT SERVICE FUND4010CURRENT SECURED 1,904,028$ 1,895,715$ 1,501,000$ 1,500,000$ 1,500,000$ 4110 SALES TAX 1,370,947 1,207,790 1,000,000 1,200,000 1,200,000 4190 OTHER TAXES 3,192,536 1,522,590 2,091,000 2,440,666 1,800,000
4410 INTEREST INCOME 25,223 28,002 7,500 10,000 10,000 4412 INTEREST INCOME - FISCAL AGENT 311,099 309,497 300,000 300,000 300,000 4414 FAIR VALUE ADJUSTMENT 12,411 (30,036) - - -
4873 SETTLEMENTS 431,205 - - - -
TOTAL CFD DEBT SERVICE 7,247,449$ 4,933,558$ 4,899,500$ 5,450,666$ 4,810,000$
GRAND TOTAL 122,513,611$ 128,240,537$ 108,750,493$ 121,356,676$ 118,530,908$
SCHEDULE OF EXPENDITURES BY FUND
2015-16 2016-17 2016-17 2017-18 2018-19
ACTUAL ACTUAL ADOPTED ADOPTED PROPOSED
EXPENSE EXPENSE BUDGET BUDGET BUDGET
110 GENERAL FUND*66,567,028$ 66,630,649$ 60,595,636$ 62,910,584$ 65,426,668$
117 DRUG ENFORCEMENT REBATE 1,720,932$ 1,779,080$ -$ -$ -$
118 BUSINESS IMPROVEMENT TAX 6,293 - - - - 119 AIR QUALITY IMPROVEMENT TRUST 47,827 85,730 83,776 28,653 28,653
121 PROPOSITION "A"2,172,122 2,449,621 2,437,640 2,133,534 2,234,723 122 PROPOSITION "C"1,265,671 1,403,323 1,340,692 1,657,706 2,526,006 124 STATE GAS TAX 2,914,946 2,477,331 2,461,280 2,853,258 2,168,331 127 POLICE DONATIONS 2,238 5,531 - - - 128 TRANSPORTATION DEVELOPMENT ACT 76,069 39,624 175,000 70,000 70,000 129 ASSEMBLY BILL 939 138,084 147,990 169,089 175,326 213,868 130 BUREAU OF JUSTICE ASSISTANCE GRANT 24,485 19,083 - - -
131 COMMUNITY DEVELOPMENT BLOCK GRANT 1,464,488 1,536,901 820,580 565,804 846,361 133 STAFFING FOR ADEQUATE FIRE & EMERGENCY RESPONSE 1,633,290 1,471,547 1,912,227 - -
138 ALCOHOLIC BEVERAGE CONTROL GRANT 4,787 - - - - 140 SURFACE TRANSPORTATION PROGRAM LOCAL 630,345 52,061 1,125,000 500,000 500,000
143 LA COUNTY PARK BOND 41,725 51,424 50,154 49,105 303,069 145 WASTE MGT ENFORCEMENT - GRANT 5,148 16,070 15,760 15,739 15,800
146 SENIOR MEALS PROGRAM 187,727 181,522 241,687 209,566 233,536 149 USED OIL BLOCK GRANT 16,024 37,141 - - -
150 INMATE WELFARE - 6,750 6,750 6,750 13,500 153 PUBLIC SAFETY AUGMENTATION 709,173 878,391 725,000 700,000 881,000
155 COMMUNITY ORIENTED POLICING SERVICES (COPS)207,012 164,676 6,670 - - 158 BEVERAGE CONTAINER RECYCLING GRANT 4,028 583 - - -
159 SUMMER MEALS PROGRAM 13,678 8,158 26,715 23,716 17,000 181 MAINTENANCE DISTRICT #1 337,867 320,265 444,704 583,586 477,253
182 MAINTENANCE DISTRICT #2 154,736 109,087 175,812 391,814 281,759 183 COASTAL SAGE SCRUB COMMUNITY FACILITIES DISTRICT 86,807 82,839 136,183 130,834 140,113
184 MAINTENANCE DISTRICT #4 908,100 1,065,998 1,234,227 1,633,776 1,113,583 186 MAINTENANCE DISTRICT #6 143,419 217,976 223,099 270,072 210,787 187 MAINTENANCE DISTRICT #7 183,946 175,387 229,994 358,620 210,112 188 CITYWIDE MAINTENANCE DISTRICT 1,522,207 1,412,762 1,516,522 1,771,227 1,593,118 189 SEWER MAINTENANCE 2,514,813 2,255,482 2,457,376 3,540,404 3,294,134
190 BUSINESS IMPROVEMENT DISTRICT 47,048 603,405 117,284 66,073 66,737 205 CHARTER PEG - 3,516 266,627 - 13,336 207 OFFICE OF TRAFFIC SAFETY GRANTS - 20,865 - - 35,853
212 ART IN PUBLIC PLACES 177,630 - 8,000 8,000 - 218 HOMELAND SECURITY GRANT - 19,326 - - -
220 WC COMMUNITY SERVICES FOUNDATION 148,079 148,824 100,000 - - 221 POLICE PRIVATE GRANTS 3,355 4,007 - - -
224 MEASURE R 1,079,494 596,356 1,323,891 6,036,808 1,624,612 231 ADVANCED TRAFFIC MGMT SYSTEM 10,436 10,753 - - -
233 TASKFORCE FOR REGIONAL AUTHOTHEFT PREVENTION GRANT - - - 353,978 381,896 235 MEASURE M - - - 1,000,000 1,740,974
236 MEASURE A - - - - 400,000 237 SENATE BILL 1 - ROAD MAINTENANCE REHABILITATION - - - - -
820 WEST COVINA HOUSING AUTHORITY 391,619 408,140 731,019 669,294 527,679
TOTAL SPECIAL REVENUE FUNDS 20,995,648$ 20,267,525$ 20,562,758$ 25,803,643$ 22,163,793$
160 CAPITAL PROJECTS 170,911$ 587,489$ 480,815$ 648,821$ 75,000$ 161 CONSTRUCTION TAX 236,237 60,013 353,559 48,000 41,370
162 INFORMATION TECHNOLOGY - 617,718 1,200,000 706,972 - 164 POLICE IMPACT FEES - - - 32,340 -
165 FIRE IMPACT FEES - - - - - 169 PARK ACQUISITION - 921,680 - 921,680 921,680 170 PARK DEDICATION FEES "A"21,957 - - - - 172 PARK DEDICATION FEES "C"34,915 110,148 - - 75,000 173 PARK DEDICATION FEES "D"268,855 2,376,581 - - - 174 PARK DEDICATION FEES "E"370,214 778,599 - - 30,000 175 PARK DEDICATION FEES "F"139,137 244,225 - - 92,000
176 PARK DEDICATION FEES "G"846 - - - - 177 PARK DEDICATION FEES "H"56 - - - -
TOTAL CAPITAL PROJECT FUNDS 1,243,128$ 5,696,453$ 2,034,374$ 2,357,813$ 1,235,050$
300 DEBT SERVICE - CITY 3,526,743$ 11,619,275$ 10,728,814$ 4,287,560$ 6,351,456$
TOTAL DEBT SERVICE FUND 3,526,743$ 11,619,275$ 10,728,814$ 4,287,560$ 6,351,456$
361 GENERAL AND AUTO LIABILITY 2,026,462$ 2,501,852$ 1,667,439$ 1,596,646$ 2,105,864$ 363 WORKERS' COMPENSATION 1,370,715 1,664,265 1,306,327 1,653,613 1,992,855
365 FLEET MANAGEMENT 1,500,137 1,534,856 1,582,610 1,281,625 1,423,385 367 VEHICLE REPLACEMENT 4,496 18,949 - 100,000 140,000
368 RETIREMENT HEALTH SAVINGS PLAN 109,392 100,400 120,000 90,400 101,500
TOTAL INTERNAL SERVICE FUNDS 5,011,202$ 5,820,322$ 4,676,376$ 4,722,284$ 5,763,604$
SCHEDULE OF EXPENDITURES BY FUND
2015-16 2016-17 2016-17 2017-18 2018-19
ACTUAL ACTUAL ADOPTED ADOPTED PROPOSED
EXPENSE EXPENSE BUDGET BUDGET BUDGET
375 POLICE COMPUTER SERVICE GROUP 1,740,347 1,575,066 1,582,296 1,598,651 1,801,757
TOTAL ENTERPRISE FUND 1,740,347$ 1,575,066$ 1,582,296$ 1,598,651$ 1,801,757$
810 REDEVELOPMENT OBLIGATION RETIREMENT 6,494,397$ 13,123,363$ 9,105,464$ 8,851,367$ 11,134,240$ 815 SUCCESSOR AGENCY ADMINISTRATION 362,360 250,000 250,000 295,889 214,324
853 COMMUNITY FACILITIES DISTRICT DEBT SERVICE 6,493,480 7,209,136 5,307,900 5,322,400 5,419,900
TOTAL PRIVATE PURPOSE TRUST FUNDS 13,350,237$ 20,582,499$ 14,663,364$ 14,469,656$ 16,768,464$
GRAND TOTAL 112,434,333$ 132,191,789$ 114,843,618$ 116,150,191$ 119,510,792$
*Traffic Safety, Fee & Charge, Fire Training and Integrated Waste Management Funds were all determined not to be special revenue funds, so the activity was combined with
the General Fund.
2018-2019 SCHEDULE OF EXPENDITURES BY FUND & CATEGORY
SALARIES &
BENEFITS
MATERIALS &
SERVICES
CAPITAL
PROJECTS &
EQUIPMENT TOTAL
110 GENERAL FUND*52,580,838$ 12,845,830$ -$ 65,426,668$
119 AIR QUALITY IMPROVEMENT TRUST -$ 28,653$ -$ 28,653$
121 PROPOSITION "A"- 2,234,723 - 2,234,723
122 PROPOSITION "C"335,503 1,390,503 800,000 2,526,006
124 STATE GAS TAX 696,762 1,471,569 - 2,168,331
128 TRANSPORTATION DEVELOPMENT ACT - - 70,000 70,000
129 ASSEMBLY BILL 939 160,147 53,721 - 213,868
131 COMMUNITY DEVELOPMENT BLOCK GRANT 134,641 169,818 541,902 846,361
140 SURFACE TRANSPORTATION PROGRAM LOCAL - - 500,000 500,000
143 LA COUNTY PARK BOND 22,090 30,979 250,000 303,069
145 WASTE MGT ENFORCEMENT - GRANT - 15,800 - 15,800
146 SENIOR MEALS PROGRAM 151,176 82,360 - 233,536
150 INMATE WELFARE - 3,000 10,500 13,500
153 PUBLIC SAFETY AUGMENTATION 881,000 - - 881,000
159 SUMMER MEALS PROGRAM 1,600 15,400 - 17,000
181 MAINTENANCE DISTRICT #1 122,062 215,191 140,000 477,253
182 MAINTENANCE DISTRICT #2 72,845 68,914 140,000 281,759
183 COASTAL SAGE SCRUB COMMUNITY FACILITIES DISTRICT 18,802 121,311 - 140,113
184 MAINTENANCE DISTRICT #4 183,063 830,520 100,000 1,113,583
186 MAINTENANCE DISTRICT #6 45,299 115,488 50,000 210,787
187 MAINTENANCE DISTRICT #7 45,319 124,793 40,000 210,112
188 CITYWIDE MAINTENANCE DISTRICT 142,451 1,450,667 - 1,593,118
189 SEWER MAINTENANCE 1,692,508 536,626 1,065,000 3,294,134
190 BUSINESS IMPROVEMENT DISTRICT - 66,737 - 66,737
205 CHARTER PEG - - 13,336 13,336
224 MEASURE R 68,255 701,357 855,000 1,624,612
233 TASKFORCE FOR REGIONAL AUTHOTHEFT PREVENTION GRANT 381,896 - - 381,896
235 MEASURE M 40,974 - 1,700,000 1,740,974
236 MEASURE A 70,000 - 330,000 400,000
820 WEST COVINA HOUSING AUTHORITY 376,245 151,434 - 527,679
TOTAL SPECIAL REVENUE FUNDS 5,678,491$ 9,879,564$ 6,605,738$ 22,163,793$
160 CAPITAL PROJECTS -$ -$ 75,000$ 75,000$
161 CONSTRUCTION TAX - 20,000 21,370 41,370
169 PARK ACQUISITION - 921,680 - 921,680
172 PARK DEDICATION FEES "C"- - 75,000 75,000
174 PARK DEDICATION FEES "E"- - 30,000 30,000
175 PARK DEDICATION FEES "F"- - 92,000 92,000
TOTAL CAPITAL PROJECT FUNDS -$ 941,680$ 293,370$ 1,235,050$
300 DEBT SERVICE - CITY -$ 6,351,456$ -$ 6,351,456$
TOTAL DEBT SERVICE FUND -$ 6,351,456$ -$ 6,351,456$
361 GENERAL AND AUTO LIABILITY -$ 2,105,864$ -$ 2,105,864$
363 WORKERS' COMPENSATION - 1,992,855 - 1,992,855
365 FLEET MANAGEMENT 112,185 1,311,200 - 1,423,385
367 VEHICLE REPLACEMENT - 140,000 - 140,000
368 RETIREMENT HEALTH SAVINGS PLAN 101,500 - - 101,500
TOTAL INTERNAL SERVICE FUNDS 213,685$ 5,549,919$ -$ 5,763,604$
375 POLICE COMPUTER SERVICE GROUP 1,495,445$ 306,312$ -$ 1,801,757$
TOTAL ENTERPRISE FUND 1,495,445$ 306,312$ -$ 1,801,757$
2018-2019 SCHEDULE OF EXPENDITURES BY FUND & CATEGORY
SALARIES &
BENEFITS
MATERIALS &
SERVICES
CAPITAL
PROJECTS &
EQUIPMENT TOTAL
810 REDEVELOPMENT OBLIGATION RETIREMENT 316,654$ 10,817,586$ -$ 11,134,240$
815 SUCCESSOR AGENCY ADMINISTRATION - 214,324 - 214,324
853 COMMUNITY FACILITIES DISTRICT DEBT SERVICE - 5,419,900 - 5,419,900
TOTAL PRIVATE PURPOSE TRUST FUNDS 316,654$ 16,451,810$ -$ 16,768,464$
GRAND TOTAL 60,285,113$ 52,326,571$ 6,899,108$ 119,510,792$
*Traffic Safety, Fee & Charge, Fire Training and Integrated Waste Management Funds were all determined not to be special revenue funds, so the
activity was combined with the General Fund.
SCHEDULE OF EXPENDITURES BY DIVISION
2015-16 2016-17 2016-17 2017-18 2018-19
ACTUAL ACTUAL ADOPTED ADOPTED PROPOSED
EXPENSE EXPENSE BUDGET BUDGET BUDGET
110 - GENERAL FUND
Personnel Services 86,963$ 77,118$ 68,798$ 86,267$ 58,366$ Materials & Services 27,816 18,409 49,800 15,500 16,000
Capital Assets - - - - -
Allocations 6,752 - - - -
Subtotal City Council (1110)121,531$ 95,527$ 118,598$ 101,767$ 74,366$
Personnel Services 388,684$ 710,449$ 665,943$ 740,794$ 866,637$
Materials & Services 198,146 152,062 152,533 56,547 64,428
Capital Assets 687 - 1,500 - - Allocations 16,231 - 735 95 23,951
Subtotal City Manager (1120)603,748$ 862,511$ 820,711$ 797,436$ 955,016$
Personnel Services -$ -$ -$ -$ -$
Materials & Services 335,355 525,701 307,700 379,000 382,000 Capital Assets - - - - -
Allocations - - - - -
Subtotal City Attorney (1140)335,355$ 525,701$ 307,700$ 379,000$ 382,000$
Personnel Services 2,903$ 91,844$ 140,597$ 148,231$ 96,230$
Materials & Services 21,491 50,546 29,120 16,725 18,510
Capital Assets - - - - -
Allocations - - - - -
Subtotal Economic Development (1150)24,394$ 142,390$ 169,717$ 164,956$ 114,740$
Personnel Services 221,901$ 306,105$ 331,019$ 295,752$ 300,351$
Materials & Services 293,555 206,705 28,735 22,450 208,850
Capital Assets - - - - -
Allocations 13,445 - - - 10,954
Subtotal City Clerk (1210)528,901$ 512,810$ 359,754$ 318,202$ 520,155$
Personnel Services 1,228$ 1,637$ 1,225$ 1,844$ -$ Materials & Services 1,483 1,520 1,735 - -
Capital Assets - - - - -
Allocations - - - - -
Subtotal City Treasurer (1305)2,711$ 3,157$ 2,960$ 1,844$ -$
Personnel Services 1,015,965$ 1,283,847$ 1,293,676$ 1,392,742$ 1,287,880$
Materials & Services 532,707 597,942 509,166 570,110 734,633
Capital Assets - - - - - Allocations 5,827 - - - 45,687
Subtotal Finance Administration (1310)1,554,499$ 1,881,789$ 1,802,842$ 1,962,852$ 2,068,200$
Personnel Services 83,631$ 87,737$ 80,707$ 6,284$ -$
Materials & Services 105,079 121,270 118,200 120,194 -
Capital Assets - - - - -
Allocations - - - - -
Subtotal Reprographic Services (1330)188,710$ 209,007$ 198,907$ 126,478$ -$
Personnel Services 440,482$ 471,172$ 573,647$ 545,134$ 470,330$
Materials & Services 364,913 521,216 496,001 570,751 584,337
Capital Assets - - - - -
Allocations 14,529 2,538 7,910 1,990 2,027
Subtotal Information Technology (1340)819,924$ 994,926$ 1,077,558$ 1,117,875$ 1,056,694$
Personnel Services 2,138$ 231$ 3,063$ 2,308$ 1,543$ Materials & Services - 239 1,250 - -
Capital Assets - - - - -
Allocations - - - - -
Subtotal HR Commission (1401)2,138$ 470$ 4,313$ 2,308$ 1,543$
Personnel Services 408,912$ 513,706$ 618,615$ 524,885$ 493,276$
Materials & Services 183,472 155,696 328,110 191,533 224,688
Capital Assets - - - - -
Allocations 20,794 - - - 10,993
Subtotal Human Resources (1410)613,178$ 669,402$ 946,725$ 716,418$ 728,957$
SCHEDULE OF EXPENDITURES BY DIVISION
2015-16 2016-17 2016-17 2017-18 2018-19
ACTUAL ACTUAL ADOPTED ADOPTED PROPOSED
EXPENSE EXPENSE BUDGET BUDGET BUDGET
Personnel Services 1,484$ 4,435$ 4,662$ 9,220$ 4,633$
Materials & Services 2,542 923 3,250 - - Capital Assets - - - - -
Allocations - - - - -
Subtotal Planning Commission (2101)4,026$ 5,358$ 7,912$ 9,220$ 4,633$
Personnel Services 461,621$ 610,172$ 651,553$ 617,403$ 572,488$
Materials & Services 25,002 25,325 118,810 11,760 17,860
Capital Assets 938 - - - -
Allocations 22,698 - - - 10,279
Subtotal Planning (2110)510,259$ 635,497$ 770,363$ 629,163$ 600,627$
Personnel Services 3,109,908$ 4,083,807$ 3,096,317$ 3,463,003$ 5,080,098$
Materials & Services 536,932 686,301 611,320 662,820 1,207,420
Capital Assets 30,515 7,269 - - -
Allocations 183,413 66,945 68,485 32,138 36,689
Subtotal Police Administration (3110)3,860,768$ 4,844,322$ 3,776,122$ 4,157,961$ 6,324,207$
Personnel Services 480,884$ 514,124$ 506,770$ 516,378$ 598,056$
Materials & Services 52,385 69,239 55,550 63,050 -
Capital Assets - - - - -
Allocations 8,330 - - - -
Subtotal Jail (3115)541,599$ 583,363$ 562,320$ 579,428$ 598,056$
Personnel Services 1,598,082$ 1,664,261$ 1,872,469$ 1,881,307$ 1,962,256$
Materials & Services 19,714 21,836 21,910 22,350 - Capital Assets - - - - -
Allocations 28,668 - - - -
Subtotal Dispatch (3116)1,646,464$ 1,686,097$ 1,894,379$ 1,903,657$ 1,962,256$
Personnel Services 14,029,939$ 15,351,639$ 14,612,175$ 14,356,854$ 14,189,441$
Materials & Services 175,353 96,567 120,200 94,800 -
Capital Assets - - - - -
Allocations 774,428 2,373,648 1,767,617 1,551,128 1,660,302
Subtotal Patrol (3120)14,979,720$ 17,821,854$ 16,499,992$ 16,002,782$ 15,849,743$
Personnel Services 1,141,101$ 1,272,865$ 1,215,735$ 1,203,950$ 1,210,578$
Materials & Services 187,892 176,257 182,847 190,137 -
Capital Assets - - - - -
Allocations 23,967 1,710 3,153 2,336 1,121
Subtotal Traffic (3121)1,352,960$ 1,450,832$ 1,401,735$ 1,396,423$ 1,211,699$
Personnel Services 87,598$ 125,568$ 79,864$ 92,129$ 97,688$ Materials & Services 67,545 55,539 96,620 96,620 -
Capital Assets - - - - -
Allocations 2,530 - - - -
Subtotal Community Enhancement (3125)157,673$ 181,107$ 176,484$ 188,749$ 97,688$
Personnel Services 3,820,668$ 3,874,793$ 3,798,118$ 4,032,111$ 3,787,648$
Materials & Services 56,340 60,965 60,500 63,500 -
Capital Assets - - - - - Allocations 162,815 154,949 148,077 74,451 111,396
Subtotal Investigations (3130)4,039,823$ 4,090,707$ 4,006,695$ 4,170,062$ 3,899,044$
Personnel Services 1,288,541$ 1,188,277$ 1,168,331$ 1,041,808$ 1,082,785$
Materials & Services 9,529 13,832 12,300 15,800 -
Capital Assets - - - - -
Allocations 21,470 - - - -
Subtotal Special Enforcement Team (3131)1,319,540$ 1,202,109$ 1,180,631$ 1,057,608$ 1,082,785$
Personnel Services 15,190,183$ 17,133,810$ 14,180,315$ 16,672,604$ 17,402,303$
Materials & Services 625,395 561,944 712,684 672,264 1,049,560
Capital Assets - - - - -
Allocations 720,298 563,412 549,796 261,387 597,314
Subtotal Fire (3210)16,535,876$ 18,259,166$ 15,442,795$ 17,606,255$ 19,049,177$
SCHEDULE OF EXPENDITURES BY DIVISION
2015-16 2016-17 2016-17 2017-18 2018-19
ACTUAL ACTUAL ADOPTED ADOPTED PROPOSED
EXPENSE EXPENSE BUDGET BUDGET BUDGET
Personnel Services 52,301$ 28,408$ 175,849$ 106,070$ 161,040$
Materials & Services 47,366 61,554 74,550 109,750 110,042 Capital Assets - - - - -
Allocations 3,000 - - - -
Subtotal Fire Prevention (3230)102,667$ 89,962$ 250,399$ 215,820$ 271,082$
Personnel Services 1,442$ 3,059$ 11,500$ 11,710$ 5,398$
Materials & Services 12,038 11,511 18,845 19,315 19,315
Capital Assets - - - - -
Allocations - - - - -
Subtotal Emergency Services (3240)13,480$ 14,570$ 30,345$ 31,025$ 24,713$
Personnel Services 105,239$ 186,560$ 117,454$ 194,529$ 226,156$
Materials & Services 4,334 4,320 5,435 4,805 5,273
Capital Assets - - - - -
Allocations 71,656 - - - -
Subtotal Public Works (4110)181,229$ 190,880$ 122,889$ 199,334$ 231,429$
Personnel Services 406,411$ 484,973$ 441,948$ 497,004$ 513,376$
Materials & Services 116,633 59,082 112,400 24,100 84,700
Capital Assets - - - - -
Allocations 30,839 2,941 3,195 4,334 3,069
Subtotal Building Services (4120)553,883$ 546,996$ 557,543$ 525,438$ 601,145$
Personnel Services 835$ 4,888$ -$ -$ -$
Materials & Services - - - - - Capital Assets - - - - -
Allocations - - - - -
Subtotal Community Enhancement (4121)835$ 4,888$ -$ -$ -$
Personnel Services 34,089$ 46,828$ 54,966$ 43,795$ 44,950$
Materials & Services 50,146 30,903 55,625 35,220 56,866
Capital Assets - - - - -
Allocations 8,433 4,777 2,919 2,194 2,204
Subtotal General Engineering (4130)92,668$ 82,508$ 113,510$ 81,209$ 104,020$
Personnel Services 87,908$ 79,186$ 120,233$ 176,755$ 156,014$
Materials & Services 57,068 58,254 66,680 58,700 76,245
Capital Assets - - - - -
Allocations 36,098 11,360 20,903 10,031 15,393
Subtotal Maintenance Service (4140)181,074$ 148,800$ 207,816$ 245,486$ 247,652$
Personnel Services -$ -$ -$ -$ -$ Materials & Services 324,546 - - - -
Capital Assets - - - - -
Allocations 40,260 - - - -
Subtotal Landscape Maintenance (4141)364,806$ -$ -$ -$ -$
Personnel Services 319,818$ 508,584$ 376,184$ 443,672$ 145,201$
Materials & Services 950,191 1,008,538 956,046 943,287 1,306,437
Capital Assets - - - - - Allocations 78,940 178,150 117,931 92,176 82,157
Subtotal Park Maintenance (4142)1,348,949$ 1,695,272$ 1,450,161$ 1,479,135$ 1,533,795$
Personnel Services 218,309$ 349,045$ 225,428$ 310,933$ 326,859$
Materials & Services 715,184 720,666 761,568 661,600 688,662
Capital Assets - - - - -
Allocations 19,027 5,206 1,740 2,664 48,243
Subtotal City Buildings (4144)952,520$ 1,074,917$ 988,736$ 975,197$ 1,063,764$
Personnel Services -$ -$ -$ 81,009$ 96,639$
Materials & Services - - - 57,000 37,000
Capital Assets - - - - -
Allocations - - - 87 -
Subtotal Graffiti (4147)-$ -$ -$ 138,096$ 133,639$
SCHEDULE OF EXPENDITURES BY DIVISION
2015-16 2016-17 2016-17 2017-18 2018-19
ACTUAL ACTUAL ADOPTED ADOPTED PROPOSED
EXPENSE EXPENSE BUDGET BUDGET BUDGET
Personnel Services 527$ -$ -$ -$ -$
Materials & Services 370 - - - - Capital Assets - - - - -
Allocations - - - - -
Subtotal Traffic Signal Maintenance (4150)897$ -$ -$ -$ -$
Personnel Services -$ -$ -$ -$ -$
Materials & Services 238,218 - - - -
Capital Assets - - - - -
Allocations - - - - -
Subtotal Street Lighting (4152)238,218$ -$ -$ -$ -$
Personnel Services -$ -$ -$ -$ -$
Materials & Services 487,700 482,641 484,676 - -
Capital Assets - - - - -
Allocations - - - - -
Subtotal Street Sweeping (4153)487,700$ 482,641$ 484,676$ -$ -$
Personnel Services -$ -$ -$ -$ -$
Materials & Services 1,600 - - - -
Capital Assets - - - - -
Allocations - - - - -
Subtotal Integrated Waste Management (4180)1,600$ -$ -$ -$ -$
Personnel Services 14,542$ 31,339$ 17,179$ 20,892$ 21,414$
Materials & Services 25,350 14,374 6,100 8,900 8,900 Capital Assets - - - - -
Allocations 1,500 11,073 8,972 - -
Subtotal Landfill Enforcement (4182)41,392$ 56,786$ 32,251$ 29,792$ 30,314$
Personnel Services 12,693$ 14,351$ 13,161$ 29,538$ -$
Materials & Services 7,850 3,013 9,020 3,740 -
Capital Assets - - - - -
Allocations 4,588 1,397 909 997 -
Subtotal Franchise Waste Collection (4187)25,131$ 18,761$ 23,090$ 34,275$ -$
Personnel Services -$ -$ -$ -$ -$
Materials & Services 404,000 247,727 350,000 315,000 -
Capital Assets - - - - -
Allocations - - - - -
Subtotal National Pollutant Discharge Elimination System (4189)404,000$ 247,727$ 350,000$ 315,000$ -$
Personnel Services 2,698$ 3,386$ 6,126$ 4,615$ 3,085$ Materials & Services 50 417 1,500 - -
Capital Assets - - - - -
Allocations - - - - -
Subtotal Community Services Commission (5101)2,748$ 3,803$ 7,626$ 4,615$ 3,085$
Personnel Services -$ -$ -$ -$ -$
Materials & Services 789 1,333 1,500 1,500 -
Capital Assets - - - - - Allocations - - - - -
Subtotal Youth Council (5103)789$ 1,333$ 1,500$ 1,500$ -$
Personnel Services 350,615$ 448,317$ 305,163$ 422,620$ 261,226$
Materials & Services 32,604 38,562 42,460 37,280 53,260
Capital Assets - - - - -
Allocations 37,355 50,989 36,387 25,983 40,860
Subtotal Community Services Administration (5110)420,574$ 537,868$ 384,010$ 485,883$ 355,346$
Personnel Services 15,223$ -$ -$ -$ -$
Materials & Services 5,612 - - - -
Capital Assets - - - - -
Allocations 12,110 - - - -
Subtotal California Afterschool Program (5131)32,945$ -$ -$ -$ -$
SCHEDULE OF EXPENDITURES BY DIVISION
2015-16 2016-17 2016-17 2017-18 2018-19
ACTUAL ACTUAL ADOPTED ADOPTED PROPOSED
EXPENSE EXPENSE BUDGET BUDGET BUDGET
Personnel Services 70,603$ 80,303$ 68,458$ 98,664$ 120,884$
Materials & Services 12,732 15,478 14,460 20,398 36,806 Capital Assets - - - - -
Allocations 13,460 - - - -
Subtotal Wescove Afterschool Program (5132)96,795$ 95,781$ 82,918$ 119,062$ 157,690$
Personnel Services 97,552$ 109,675$ 94,809$ 120,582$ 118,901$
Materials & Services 14,006 15,049 18,130 27,368 22,488
Capital Assets - - - - -
Allocations 14,970 - - - -
Subtotal Vine Afterschool Program (5133)126,528$ 124,724$ 112,939$ 147,950$ 141,389$
Personnel Services 96,081$ 113,663$ 88,424$ 132,540$ -$
Materials & Services 10,879 10,739 12,040 17,378 -
Capital Assets - - - - -
Allocations 13,400 - - - -
Subtotal Orangewood Afterschool Program (5134)120,360$ 124,402$ 100,464$ 149,918$ -$
Personnel Services 96,689$ 108,578$ 95,531$ 133,260$ 121,583$
Materials & Services 7,588 9,456 11,280 13,355 13,215
Capital Assets - - - - -
Allocations 15,220 - - - -
Subtotal Palmview Preschool Program (5135)119,497$ 118,034$ 106,811$ 146,615$ 134,798$
Personnel Services 53,567$ 69,835$ 73,250$ 71,755$ -$
Materials & Services 31,736 17,753 44,698 - - Capital Assets - - - - -
Allocations 2,330 - - - -
Subtotal Special Events (5150)87,633$ 87,588$ 117,948$ 71,755$ -$
Personnel Services 156,049$ 177,455$ 227,158$ 236,231$ 250,321$
Materials & Services 188,477 176,759 218,690 226,990 243,950
Capital Assets - - - - -
Allocations 38,770 - - - -
Subtotal Cameron Community Center (5161)383,296$ 354,214$ 445,848$ 463,221$ 494,271$
Personnel Services 27,526$ 51,460$ 41,738$ 44,134$ 56,608$
Materials & Services 1,143 154 2,500 2,500 2,500
Capital Assets - - - - -
Allocations 3,820 1,941 2,478 834 858
Subtotal Facility Rentals (5162)32,489$ 53,555$ 46,716$ 47,468$ 59,966$
Personnel Services 36,364$ 95,774$ 102,439$ 129,755$ 126,362$ Materials & Services 65,149 103,588 92,570 111,600 111,950
Capital Assets - - - - -
Allocations 7,668 - - - -
Subtotal Recreation Classes (Shadow Oak) (5165)109,181$ 199,362$ 195,009$ 241,355$ 238,312$
Personnel Services 8,519$ 4,797$ 13,001$ -$ -$
Materials & Services - - - - -
Capital Assets - - - - - Allocations 2,064 - - - -
Subtotal Park Reservation (5168)10,583$ 4,797$ 13,001$ -$ -$
Personnel Services 72,435$ 52,411$ 73,834$ -$ -$
Materials & Services 3,026 3,944 6,200 - -
Capital Assets - - - - -
Allocations 10,990 - - - -
Subtotal Aquatics (5169)86,451$ 56,355$ 80,034$ -$ -$
Personnel Services 38,085$ 14,048$ 46,013$ 27,761$ -$
Materials & Services 67,343 45,590 71,770 - -
Capital Assets - - - - -
Allocations 9,490 - 1,087 - -
Subtotal Pool Maintenance (5171)114,918$ 59,638$ 118,870$ 27,761$ -$
SCHEDULE OF EXPENDITURES BY DIVISION
2015-16 2016-17 2016-17 2017-18 2018-19
ACTUAL ACTUAL ADOPTED ADOPTED PROPOSED
EXPENSE EXPENSE BUDGET BUDGET BUDGET
Personnel Services 169,751$ 202,087$ 216,502$ 227,730$ 262,234$
Materials & Services 73,015 74,587 79,280 72,330 68,470 Capital Assets - - - - -
Allocations 24,612 - - - -
Subtotal Senior Citizen Center (5180)267,378$ 276,674$ 295,782$ 300,060$ 330,704$
Personnel Services -$ -$ -$ -$ -$
Materials & Services 314,137 456,347 457,800 447,800 690,000
Capital Assets - - - - -
Allocations - - - - -
Subtotal Animal Control (5190)314,137$ 456,347$ 457,800$ 447,800$ 690,000$
Personnel Services -$ -$ -$ -$ -$
Materials & Services - - - - -
Capital Assets 88,871 9,129 - - -
Allocations - - - - -
Subtotal Buildings (7001)88,871$ 9,129$ -$ -$ -$
Personnel Services -$ -$ -$ -$ -$
Materials & Services - - - - -
Capital Assets - 33,276 - - -
Allocations - - - - -
Subtotal Utilities (7007)-$ 33,276$ -$ -$ -$
Personnel Services -$ -$ -$ -$ -$
Materials & Services - - - - - Capital Assets 76,613 111,371 - - -
Allocations - - - - -
Subtotal Vehicles (7008)76,613$ 111,371$ -$ -$ -$
Transfer Out 9,340,396$ 2,609,588$ 1,887,731$ 2,595,370$ 1,997,968$
Subtotal Transfer Out (9500)9,340,396$ 2,609,588$ 1,887,731$ 2,595,370$ 1,997,968$
Fund 110 Subtotal*66,567,028$ 66,630,649$ 60,595,636$ 62,910,584$ 65,426,668$
*Does not include settlement payments of ($11,578,351) in FY 15/16 because they are not part of the normal operating expenditures.
SCHEDULE OF EXPENDITURES BY DIVISION
2015-16 2016-17 2016-17 2017-18 2018-19
ACTUAL ACTUAL ADOPTED ADOPTED PROPOSED
EXPENSE EXPENSE BUDGET BUDGET BUDGET
117 - Drug Enforcement Rebate
Personnel Services -$ -$ -$ -$ -$
Materials & Services 146,299 149,925 - - -
Capital Assets 409,378 712,882 - - -
Allocations - - - - -
Subtotal Police Administration (3110)555,677$ 862,807$ -$ -$ -$
Personnel Services -$ -$ -$ -$ -$
Materials & Services - - - - - Capital Assets 28,273 413 - - -
Allocations - - - - -
Subtotal Dispatch (3116)28,273$ 413$ -$ -$ -$
Personnel Services -$ -$ -$ -$ -$
Materials & Services 684,794 302,111 - - -
Capital Assets 24,070 43,268 - - -
Allocations - - - - -
Subtotal West Covina Service Group (3119)708,864$ 345,379$ -$ -$ -$
Personnel Services 13,149$ -$ -$ -$ -$
Materials & Services - 19,565 - - -
Capital Assets 270,677 316,567 - - -
Allocations - - - - -
Subtotal Patrol (3120)283,826$ 336,132$ -$ -$ -$
Personnel Services -$ -$ -$ -$ -$
Materials & Services - - - - -
Capital Assets 53,911 - - - -
Allocations - - - - -
Subtotal Traffic (3121)53,911$ -$ -$ -$ -$
Personnel Services -$ -$ -$ -$ -$
Materials & Services - - - - -
Capital Assets 5,520 189,246 - - - Allocations - - - - -
Subtotal Investigations (3130)5,520$ 189,246$ -$ -$ -$
Personnel Services -$ 2,771$ -$ -$ -$
Materials & Services - - - - -
Capital Assets - 34,005 - - -
Allocations - - - - -
Subtotal Special Enforcement Team (3131)-$ 36,776$ -$ -$ -$
Personnel Services -$ -$ -$ -$ -$
Materials & Services - - - - -
Capital Assets 73,339 8,327 - - -
Allocations - - - - -
Subtotal Buildings (7001)73,339$ 8,327$ -$ -$ -$
Personnel Services -$ -$ -$ -$ -$ Materials & Services - - - - -
Capital Assets 11,522 - - - -
Allocations - - - - -
Subtotal General (7003)11,522$ -$ -$ -$ -$
Fund 117 Subtotal 1,720,932$ 1,779,080$ -$ -$ -$
118 - Business Improvement Tax
Personnel Services -$ -$ -$ -$ -$
Materials & Services 6,293 - - - -
Capital Assets - - - - -
Allocations - - - - -
Subtotal City Manager (1120)6,293$ -$ -$ -$ -$
Fund 118 Subtotal 6,293$ -$ -$ -$ -$
SCHEDULE OF EXPENDITURES BY DIVISION
2015-16 2016-17 2016-17 2017-18 2018-19
ACTUAL ACTUAL ADOPTED ADOPTED PROPOSED
EXPENSE EXPENSE BUDGET BUDGET BUDGET
119 - Air Quality Improvement Trust
Personnel Services -$ -$ -$ -$ -$
Materials & Services 7,139 10,440 24,700 22,320 22,320
Capital Assets - - - - -
Allocations - 5,301 4,877 6,333 6,333
Subtotal Air Quality (AB2766) (4183)7,139$ 15,741$ 29,577$ 28,653$ 28,653$
Personnel Services 1,741$ -$ -$ -$ -$
Materials & Services - - - - - Capital Assets - - - - -
Allocations - - - - -
Subtotal Transportation Demand Management (4185)1,741$ -$ -$ -$ -$
Personnel Services -$ -$ -$ -$ -$
Materials & Services 3,099 - - - -
Capital Assets - - - - -
Allocations - - - - -
Subtotal Alternative Fuel (4186)3,099$ -$ -$ -$ -$
Personnel Services -$ 187$ -$ -$ -$
Materials & Services - - - - -
Capital Assets 5,448 32,553 - - -
Allocations - - - - -
Subtotal Buildings (7001)5,448$ 32,740$ -$ -$ -$
Personnel Services -$ -$ -$ -$ -$
Materials & Services - - - - -
Capital Assets - - 54,199 - -
Allocations - - - - -
Subtotal General (7003)-$ -$ 54,199$ -$ -$
Personnel Services -$ -$ -$ -$ -$
Materials & Services - - - - -
Capital Assets 30,400 37,249 - - - Allocations - - - - -
Subtotal Vehicles (7008)30,400$ 37,249$ -$ -$ -$
Fund 119 Subtotal 47,827$ 85,730$ 83,776$ 28,653$ 28,653$
121 - Proposition "A"
Personnel Services -$ -$ -$ -$ -$ Materials & Services 1,931,200 2,313,322 2,313,323 2,132,811 2,234,000
Capital Assets - - - - -
Allocations - 7,026 4,317 723 723
Subtotal Regional Transportation (5140)1,931,200$ 2,320,348$ 2,317,640$ 2,133,534$ 2,234,723$
Personnel Services -$ -$ -$ -$ -$
Materials & Services - 81,758 120,000 - -
Capital Assets - - - - - Allocations - - - - -
Subtotal Dial-A-Ride (5143)-$ 81,758$ 120,000$ -$ -$
Personnel Services -$ -$ -$ -$ -$
Materials & Services - - - - -
Capital Assets 214,474 47,515 - - -
Allocations - - - - -
Subtotal Bus Fleet Expansion (5147)214,474$ 47,515$ -$ -$ -$
Personnel Services -$ -$ -$ -$ -$
Materials & Services - - - - -
Capital Assets 26,448 - - - -
Allocations - - - - -
Subtotal General (7003)26,448$ -$ -$ -$ -$
Fund 121 Subtotal 2,172,122$ 2,449,621$ 2,437,640$ 2,133,534$ 2,234,723$
SCHEDULE OF EXPENDITURES BY DIVISION
2015-16 2016-17 2016-17 2017-18 2018-19
ACTUAL ACTUAL ADOPTED ADOPTED PROPOSED
EXPENSE EXPENSE BUDGET BUDGET BUDGET
122 - Proposition "C"
Personnel Services 120,215$ 8,730$ 26,695$ 28,528$ 13,528$
Materials & Services - - - - -
Capital Assets - - - - -
Allocations - - - - -
Subtotal Transportation Planning (2120)120,215$ 8,730$ 26,695$ 28,528$ 13,528$
Personnel Services -$ -$ -$ -$ -$
Materials & Services 756 - - - - Capital Assets - - - - -
Allocations 21,350 - - - -
Subtotal Program Administration (2130)22,106$ -$ -$ -$ -$
Personnel Services 100,861$ 161,519$ 214,164$ 225,722$ 234,443$
Materials & Services 19,063 35,655 39,450 40,110 29,850
Capital Assets - - - - -
Allocations - - - - -
Subtotal Pavement Management (4132)119,924$ 197,174$ 253,614$ 265,832$ 264,293$
Personnel Services -$ -$ -$ -$ -$
Materials & Services - - - - -
Capital Assets - - - - -
Allocations 15,530 - - - -
Subtotal Program Administration (4190)15,530$ -$ -$ -$ -$
Personnel Services 95,844$ 57,430$ 76,105$ 81,806$ 87,532$
Materials & Services 760 3,114 4,900 4,900 4,900
Capital Assets - - - - -
Allocations 66,010 76,904 59,340 80,648 103,604
Subtotal Program Administration (5120)162,614$ 137,448$ 140,345$ 167,354$ 196,036$
Personnel Services -$ -$ -$ -$ -$
Materials & Services 94,736 91,912 105,000 220,000 240,586
Capital Assets - - - - - Allocations 44,465 55,914 72,453 54,224 68,065
Subtotal Corridor Shuttle (Fixed route) (5142)139,201$ 147,826$ 177,453$ 274,224$ 308,651$
Personnel Services -$ -$ -$ -$ -$
Materials & Services 102,257 105,000 105,000 370,000 404,605
Capital Assets - - - - -
Allocations 39,580 50,359 48,085 48,268 61,303
Subtotal Dial-A-Ride (5143)141,837$ 155,359$ 153,085$ 418,268$ 465,908$
Personnel Services -$ -$ -$ -$ -$
Materials & Services 60,525 61,396 74,500 74,500 75,000
Capital Assets - - - - -
Allocations - - - - -
Subtotal Bus Shelter Maintenance (5144)60,525$ 61,396$ 74,500$ 74,500$ 75,000$
Personnel Services -$ -$ -$ -$ -$ Materials & Services 70,033 58,574 80,000 80,000 80,000
Capital Assets - - - - -
Allocations - - - - -
Subtotal Recreation/Education Transit (5145)70,033$ 58,574$ 80,000$ 80,000$ 80,000$
Personnel Services -$ -$ -$ -$ -$
Materials & Services 280,509 285,325 285,000 295,000 322,590
Capital Assets - - - - - Allocations - - - - -
Subtotal Fixed Route - Green Line Corridor Shuttle (5148)280,509$ 285,325$ 285,000$ 295,000$ 322,590$
Personnel Services -$ -$ -$ -$ -$
Materials & Services - - - - -
Capital Assets 31,332 56,322 - 25,000 25,000
Allocations - - - - -
Subtotal General (7003)31,332$ 56,322$ -$ 25,000$ 25,000$
SCHEDULE OF EXPENDITURES BY DIVISION
2015-16 2016-17 2016-17 2017-18 2018-19
ACTUAL ACTUAL ADOPTED ADOPTED PROPOSED
EXPENSE EXPENSE BUDGET BUDGET BUDGET
Personnel Services -$ -$ -$ -$ -$
Materials & Services - - - - - Capital Assets - - - 29,000 75,000
Allocations - - - - -
Subtotal Parks (7004)-$ -$ -$ 29,000$ 75,000$
Personnel Services -$ -$ -$ -$ -$
Materials & Services - - - - -
Capital Assets 96,173 295,169 150,000 - 700,000
Allocations - - - - -
Subtotal Streets (7005)96,173$ 295,169$ 150,000$ -$ 700,000$
Personnel Services -$ -$ -$ -$
Materials & Services - - - -
Capital Assets 5,672 - - -
Allocations - - - -
Subtotal Traffic (7006)5,672$ -$ -$ -$ -$
Fund 122 Subtotal 1,265,671$ 1,403,323$ 1,340,692$ 1,657,706$ 2,526,006$
124 - State Gas Tax
Personnel Services -$ -$ -$ -$ -$
Materials & Services 2,054 2,125 2,500 - 2,500
Capital Assets - - - - -
Allocations - - - - -
Subtotal Finance Administration (1310)2,054$ 2,125$ 2,500$ -$ 2,500$
Personnel Services 175,573$ 105,382$ 128,828$ 68,729$ 75,687$
Materials & Services 30,409 30,536 29,875 29,675 29,750
Capital Assets - - - - -
Allocations 28,908 574 67 606 283
Subtotal Traffic Engineering (4131)234,890$ 136,492$ 158,770$ 99,010$ 105,720$
Personnel Services -$ -$ -$ -$ -$ Materials & Services - 329,721 392,784 392,800 397,637
Capital Assets - - - - -
Allocations - 27,333 18,207 14,470 8,442
Subtotal Landscape Maintenance (4141)-$ 357,054$ 410,991$ 407,270$ 406,079$
Personnel Services -$ -$ -$ -$ -$
Materials & Services 175,308 154,441 164,000 164,000 175,000
Capital Assets - - - - - Allocations 7,282 2,228 18,571 10,947 -
Subtotal Traffic Signal Maintenance (4150)182,590$ 156,669$ 182,571$ 174,947$ 175,000$
Personnel Services 1,021,975$ 887,608$ 830,540$ 839,723$ 621,075$
Materials & Services 150,176 151,691 209,200 202,450 257,363
Capital Assets - - - - -
Allocations 376,930 517,396 421,708 394,214 360,594
Subtotal Street Maintenance (4151)1,549,081$ 1,556,695$ 1,461,448$ 1,436,387$ 1,239,032$
Personnel Services -$ -$ -$ -$ -$
Materials & Services - 229,939 245,000 245,000 240,000
Capital Assets - - - - -
Allocations - - - - -
Subtotal Street Lighting (4152)-$ 229,939$ 245,000$ 245,000$ 240,000$
Personnel Services -$ -$ -$ -$ -$ Materials & Services - - - 490,644 -
Capital Assets - - - - -
Allocations - - - - -
Subtotal Street Sweeping (4153)-$ -$ -$ 490,644$ -$
SCHEDULE OF EXPENDITURES BY DIVISION
2015-16 2016-17 2016-17 2017-18 2018-19
ACTUAL ACTUAL ADOPTED ADOPTED PROPOSED
EXPENSE EXPENSE BUDGET BUDGET BUDGET
Personnel Services -$ -$ -$ -$ -$
Materials & Services - - - - - Capital Assets 197,389 - - - -
Allocations - - - - -
Subtotal Streets (7005)197,389$ -$ -$ -$ -$
Personnel Services -$ -$ -$ -$ -$
Materials & Services - - - - -
Capital Assets 28,942 38,357 - - -
Allocations - - - - -
Subtotal Traffic (7006)28,942$ 38,357$ -$ -$ -$
Transfer out 720,000$ -$ -$ -$ -$
Subtotal Transfer Out (9500)720,000$ -$ -$ -$ -$
Fund 124 Subtotal 2,914,946$ 2,477,331$ 2,461,280$ 2,853,258$ 2,168,331$
127 - Police Donations
Personnel Services -$ -$ -$ -$ -$
Materials & Services 2,238 5,531 - - -
Capital Assets - - - -
Allocations - - - -
Subtotal Police Administration (3110)2,238$ 5,531$ -$ -$ -$
Fund 127 Subtotal 2,238$ 5,531$ -$ -$ -$
128 - Transportation Development Act
Personnel Services -$ -$ -$ -$ -$
Materials & Services - - - - -
Capital Assets - 39,624 75,000 - -
Allocations - - - - -
Subtotal General (7003)-$ 39,624$ 75,000$ -$ -$
Personnel Services 2,004$ -$ -$ -$ -$
Materials & Services - - - - -
Capital Assets 74,065 - 100,000 70,000 70,000
Allocations - - - -
Subtotal Streets (7005)76,069$ -$ 100,000$ 70,000$ 70,000$
Fund 128 Subtotal 76,069$ 39,624$ 175,000$ 70,000$ 70,000$
129 - Assembly Bill 939
Personnel Services 102,860$ 105,041$ 116,345$ 117,016$ 160,147$
Materials & Services 16,889 21,600 30,731 37,171 35,452
Capital Assets - - - - -
Allocations 18,335 21,349 22,013 21,139 18,269
Subtotal Waste Reduction (AB 939) (4188)138,084$ 147,990$ 169,089$ 175,326$ 213,868$
Fund 129 Subtotal 138,084$ 147,990$ 169,089$ 175,326$ 213,868$
130 Bureau of Justice Assistance Grant
Personnel Services 5,018$ -$ -$ -$ -$
Materials & Services - - - - -
Capital Assets - - - - -
Allocations - - - - -
Subtotal Police (3113)5,018$ -$ -$ -$ -$
Personnel Services -$ -$ -$ -$ -$
Materials & Services 19,467 46 - - -
Capital Assets - - - - -
Allocations - - - - -
Subtotal Police (3114)19,467$ 46$ -$ -$ -$
SCHEDULE OF EXPENDITURES BY DIVISION
2015-16 2016-17 2016-17 2017-18 2018-19
ACTUAL ACTUAL ADOPTED ADOPTED PROPOSED
EXPENSE EXPENSE BUDGET BUDGET BUDGET
Personnel Services -$ -$ -$ -$ -$
Materials & Services - 19,037 - - - Capital Assets - - - - -
Allocations - - - - -
Subtotal Police (3117)-$ 19,037$ -$ -$ -$
Fund 130 Subtotal 24,485$ 19,083$ -$ -$ -$
131 - Community Development Block Grant
Personnel Services -$ -$ -$ -$ -$
Materials & Services - 239,999 200,000 200,000 -
Capital Assets - - - - -
Allocations - - - - -
Subtotal Business Assistance Program (2232)-$ 239,999$ 200,000$ 200,000$ -$
Personnel Services -$ -$ -$ -$ -$
Materials & Services 26,700 155,361 200,000 - - Capital Assets - - - - -
Allocations - - - - -
Subtotal Home Improvement Program (2242)26,700$ 155,361$ 200,000$ -$ -$
Personnel Services -$ -$ -$ -$ -$
Materials & Services 10,000 10,000 10,000 10,000 10,000
Capital Assets - - - - -
Allocations - - - - -
Subtotal Fair Housing (2244)10,000$ 10,000$ 10,000$ 10,000$ 10,000$
Personnel Services 33,878$ 39,212$ 93,920$ 50,000$ -$
Materials & Services 553 1,120 1,080 - -
Capital Assets - - - - -
Allocations 1,560 - - - -
Subtotal Community Enhancement (3125)35,991$ 40,332$ 95,000$ 50,000$ -$
Personnel Services 25,999$ 20,439$ 20,000$ 20,000$ 20,000$ Materials & Services - - - - -
Capital Assets - - - - -
Allocations - - - - -
Subtotal Investigations (3130)25,999$ 20,439$ 20,000$ 20,000$ 20,000$
Personnel Services -$ -$ 5,000$ -$ -$
Materials & Services - - - - -
Capital Assets - - - - - Allocations - - - - -
Subtotal Community Enhancement (4121)-$ -$ 5,000$ -$ -$
Personnel Services -$ -$ -$ -$ -$
Materials & Services 9,455 - - - -
Capital Assets - - - - -
Allocations - - - - -
Subtotal General Engineering (4130)9,455$ -$ -$ -$ -$
Personnel Services 51,354$ 68,325$ 98,895$ 111,175$ 114,641$
Materials & Services 7,987 5,314 30,100 12,600 12,600
Capital Assets - - - - -
Allocations 27,187 57,466 35,121 42,029 42,029
Subtotal Program Administration (5120)86,528$ 131,105$ 164,116$ 165,804$ 169,270$
Personnel Services -$ -$ -$ -$ -$ Materials & Services 84,065 82,211 83,087 80,000 99,189
Capital Assets - - - - -
Allocations - - - - -
Subtotal Community Subrecipients (5121)84,065$ 82,211$ 83,087$ 80,000$ 99,189$
SCHEDULE OF EXPENDITURES BY DIVISION
2015-16 2016-17 2016-17 2017-18 2018-19
ACTUAL ACTUAL ADOPTED ADOPTED PROPOSED
EXPENSE EXPENSE BUDGET BUDGET BUDGET
Personnel Services -$ -$ -$ -$ -$
Materials & Services 7,200 9,179 10,000 10,000 6,000 Capital Assets - - - - -
Allocations - - - - -
Subtotal Careship (5136)7,200$ 9,179$ 10,000$ 10,000$ 6,000$
Personnel Services -$ 843$ -$ -$ -$
Materials & Services - 65,226 - - -
Capital Assets - - - 30,000 541,902
Allocations - - - - -
Subtotal Buildings (7001)-$ 66,069$ -$ 30,000$ 541,902$
Personnel Services -$ -$ -$ -$ -$
Materials & Services - - - - -
Capital Assets 11,585 - - - -
Allocations - - - - -
Subtotal General (7003)11,585$ -$ -$ -$ -$
Personnel Services -$ 6,007$ -$ -$ -$
Materials & Services - - - - -
Capital Assets 23,227 193,168 33,377 - -
Allocations - - - - -
Subtotal Parks (7004)23,227$ 199,175$ 33,377$ -$ -$
Personnel Services 6,973$ 6,416$ -$ -$ -$
Materials & Services - - - - - Capital Assets 1,136,765 576,615 - - -
Allocations - - - -
Subtotal Streets (7005)1,143,738$ 583,031$ -$ -$ -$
Fund 131 Subtotal 1,464,488$ 1,536,901$ 820,580$ 565,804$ 846,361$
133 - Staffing for Adequate Fire & Emergency Response Grant
Personnel Services 1,633,290$ 1,471,547$ 1,912,227$ -$ -$ Materials & Services - - - - -
Capital Assets - - - - -
Allocations - - - - -
Subtotal Fire Grant (3213)1,633,290$ 1,471,547$ 1,912,227$ -$ -$
Fund 133 Subtotal 1,633,290$ 1,471,547$ 1,912,227$ -$ -$
138 - Alcoholic Beverage Contol Grant
Personnel Services 4,787$ -$ -$ -$ -$
Materials & Services - - - - -
Capital Assets - - - - -
Allocations - - - - -
Subtotal Police Administration (3110)4,787$ -$ -$ -$ -$
Fund 138 Subtotal 4,787$ -$ -$ -$ -$
140 Surface Transportation Program Local
Personnel Services -$ 1,465$ -$ -$ -$
Materials & Services - - - - -
Capital Assets 630,345 50,596 1,125,000 500,000 500,000
Allocations - - - -
Subtotal Streets (7005)630,345$ 52,061$ 1,125,000$ 500,000$ 500,000$
Fund 140 Subtotal 630,345$ 52,061$ 1,125,000$ 500,000$ 500,000$
SCHEDULE OF EXPENDITURES BY DIVISION
2015-16 2016-17 2016-17 2017-18 2018-19
ACTUAL ACTUAL ADOPTED ADOPTED PROPOSED
EXPENSE EXPENSE BUDGET BUDGET BUDGET
143 - LA County Park Bond
Personnel Services 25,451$ 10,765$ 19,982$ 19,862$ 22,090$
Materials & Services 10,269 9,728 19,500 19,000 19,000
Capital Assets - - - - -
Allocations 6,005 11,522 10,672 10,243 11,979
Subtotal Del Norte Splash Pad (5172)41,725$ 32,015$ 50,154$ 49,105$ 53,069$
Personnel Services -$ -$ -$ -$ -$
Materials & Services - - - - - Capital Assets - 19,409 - - 250,000
Allocations - - - - -
Subtotal Parks (7004)-$ 19,409$ -$ -$ 250,000$
Fund 143 Subtotal 41,725$ 51,424$ 50,154$ 49,105$ 303,069$
145 - Waste Mgt Enforcement - Grant
Personnel Services -$ -$ -$ -$ -$
Materials & Services 5,148 16,070 15,760 15,739 15,800
Capital Assets - - - - -
Allocations - - - - -
Subtotal Landfill Enforcement (4182)5,148$ 16,070$ 15,760$ 15,739$ 15,800$
Fund 145 Subtotal 5,148$ 16,070$ 15,760$ 15,739$ 15,800$
146 - Senior Meals Program
Personnel Services 113,929$ 110,884$ 125,327$ 127,206$ 151,176$
Materials & Services 70,428 70,638 116,360 82,360 82,360
Capital Assets - - - - -
Allocations 3,370 - - - -
Subtotal Meal Grant (5186)187,727$ 181,522$ 241,687$ 209,566$ 233,536$
Fund 146 Subtotal 187,727$ 181,522$ 241,687$ 209,566$ 233,536$
149 - Used Oil Block Grant
Personnel Services 2,797$ 523$ -$ -$ -$
Materials & Services 10,677 20,345 - - -
Capital Assets - - - - -
Allocations 2,550 - - - -
Subtotal Integrated Waste Management (4180)16,024$ 20,868$ -$ -$ -$
Personnel Services -$ -$ -$ -$ -$
Materials & Services - - - - -
Capital Assets - 16,273 - - -
Allocations - - - - -
Subtotal Utilities (7007)-$ 16,273$ -$ -$ -$
Fund 149 Subtotal 16,024$ 37,141$ -$ -$ -$
150 - Inmate Welfare
Personnel Services -$ -$ -$ -$ -$
Materials & Services - 6,750 6,750 6,750 3,000
Capital Assets - - - - -
Allocations - - - - -
Subtotal Jail (3115)-$ 6,750$ 6,750$ 6,750$ 3,000$
Personnel Services -$ -$ -$ -$ -$
Materials & Services - - - - -
Capital Assets - - - - 10,500
Allocations - - - - -
Subtotal Buildings (7001)-$ -$ -$ -$ 10,500$
Fund 150 Subtotal -$ 6,750$ 6,750$ 6,750$ 13,500$
SCHEDULE OF EXPENDITURES BY DIVISION
2015-16 2016-17 2016-17 2017-18 2018-19
ACTUAL ACTUAL ADOPTED ADOPTED PROPOSED
EXPENSE EXPENSE BUDGET BUDGET BUDGET
153 - Public Safety Augmentation
Personnel Services -$ -$ -$ 700,000$ 881,000$
Materials & Services - - - - -
Capital Assets - - - - -
Allocations - - - - -
Subtotal Patrol (3120)-$ -$ -$ 700,000$ 881,000$
Transfer out 709,173$ 878,391$ 725,000$ -$ -$
Subtotal Transfer Out (9500)709,173$ 878,391$ 725,000$ -$ -$
Fund 153 Subtotal 709,173$ 878,391$ 725,000$ 700,000$ 881,000$
155 - Community Oriented Policing Services
Personnel Services 51,763$ 48,621$ -$ -$ -$
Materials & Services 106,918 87,598 - - -
Capital Assets 48,331 28,457 - - - Allocations - - 6,670 - -
Subtotal Police Administration (3110)207,012$ 164,676$ 6,670$ -$ -$
Fund 155 Subtotal 207,012$ 164,676$ 6,670$ -$ -$
158 - Beverage Container Recycling Grant
Personnel Services -$ -$ -$ -$ -$ Materials & Services 508 583 - - -
Capital Assets - - - - -
Allocations 3,520 - - - -
Subtotal Integrated Waste Management (4180)4,028$ 583$ -$ -$ -$
Fund 158 Subtotal 4,028$ 583$ -$ -$ -$
159 - Summer Meals Program
Personnel Services 1,913$ 2,044$ 3,715$ 3,716$ 1,600$
Materials & Services 11,355 6,114 23,000 20,000 15,400
Capital Assets - - - - -
Allocations 410 - - - -
Subtotal Summer Lunch (5166)13,678$ 8,158$ 26,715$ 23,716$ 17,000$
Fund 159 Subtotal 13,678$ 8,158$ 26,715$ 23,716$ 17,000$
160 - Capital Projects
Personnel Services -$ 2,882$ -$ -$ -$
Materials & Services - - - - -
Capital Assets - - 58,305 - -
Allocations - - - - -
Subtotal Buildings (7001)-$ 2,882$ 58,305$ -$ -$
Personnel Services -$ -$ -$ -$ -$
Materials & Services - - - - -
Capital Assets 170,911 253,269 11,000 80,000 75,000
Allocations - - - - -
Subtotal General (7003)170,911$ 253,269$ 11,000$ 80,000$ 75,000$
Personnel Services -$ -$ -$ -$ -$
Materials & Services - - - - - Capital Assets - 3,210 - - -
Allocations - - - - -
Subtotal Streets (7005)-$ 3,210$ -$ -$ -$
Personnel Services -$ -$ -$ -$ -$
Materials & Services - - - - -
Capital Assets - 26,179 95,000 50,000 -
Allocations - - - - -
Subtotal Utilities (7007)-$ 26,179$ 95,000$ 50,000$ -$
SCHEDULE OF EXPENDITURES BY DIVISION
2015-16 2016-17 2016-17 2017-18 2018-19
ACTUAL ACTUAL ADOPTED ADOPTED PROPOSED
EXPENSE EXPENSE BUDGET BUDGET BUDGET
Personnel Services -$ -$ -$ -$ -$
Materials & Services - - - - - Capital Assets - 301,949 316,510 - -
Allocations - - - - -
Subtotal Vehicles (7008)-$ 301,949$ 316,510$ -$ -$
Transfer out -$ -$ -$ 518,821$ -$
Subtotal Transfer Out (9500)-$ -$ -$ 518,821$ -$
Fund 160 Subtotal 170,911$ 587,489$ 480,815$ 648,821$ 75,000$
161 - Construction Tax
Personnel Services -$ -$ -$ -$ -$
Materials & Services 9,455 - - - -
Capital Assets - - - - -
Allocations 410 - 1,864 - -
Subtotal General Engineering (4130)9,865$ -$ 1,864$ -$ -$
Personnel Services -$ -$ -$ -$ -$
Materials & Services - - - - 20,000
Capital Assets - - - - -
Allocations - - - - -
Subtotal City Buildings (4144)-$ -$ -$ -$ 20,000$
Personnel Services 2,564$ 2,143$ -$ -$ -$ Materials & Services - - - - -
Capital Assets 204,758 42,870 351,695 48,000 21,370
Allocations - - - - -
Subtotal Buildings (7001)207,322$ 45,013$ 351,695$ 48,000$ 21,370$
Personnel Services -$ -$ -$ -$ -$
Materials & Services - - - - -
Capital Assets 19,050 15,000 - - -
Allocations - - - - -
Subtotal Parks (7004)19,050$ 15,000$ -$ -$ -$
Fund 161 Subtotal 236,237$ 60,013$ 353,559$ 48,000$ 41,370$
162 - Information Technology
Personnel Services -$ -$ -$ -$ -$
Materials & Services - - - - - Capital Assets - 1,387 - - -
Allocations - - - - -
Subtotal Buildings (7001)-$ 1,387$ -$ -$ -$
Personnel Services -$ 3,075$ -$ -$ -$
Materials & Services - - - - -
Capital Assets - 613,256 1,200,000 706,972 -
Allocations - - - - -
Subtotal General (7003)-$ 616,331$ 1,200,000$ 706,972$ -$
Fund 162 Subtotal -$ 617,718$ 1,200,000$ 706,972$ -$
164 - Police Impact Fees
Personnel Services -$ -$ -$ -$ -$
Materials & Services - - - - - Capital Assets - - - 32,340 -
Allocations - - - - -
Subtotal Vehicles (7008)-$ -$ -$ 32,340$ -$
Fund 164 Subtotal -$ -$ -$ 32,340$ -$
SCHEDULE OF EXPENDITURES BY DIVISION
2015-16 2016-17 2016-17 2017-18 2018-19
ACTUAL ACTUAL ADOPTED ADOPTED PROPOSED
EXPENSE EXPENSE BUDGET BUDGET BUDGET
169 - Park Acquisition
Personnel Services -$ -$ -$ -$ -$
Materials & Services - - - - -
Capital Assets - 921,680 - - -
Allocations - - - - -
Subtotal Parks (7004)-$ 921,680$ -$ -$ -$
Transfer out -$ -$ -$ 921,680$ 921,680$
Subtotal Transfer Out (9500)-$ -$ -$ 921,680$ 921,680$
Fund 169 Subtotal -$ 921,680$ -$ 921,680$ 921,680$
170 - Park Dedication Fees "A"
Transfer out 21,957$ -$ -$ -$
Subtotal Transfer Out (9500)21,957$ -$ -$ -$ -$
Fund 170 Subtotal 21,957$ -$ -$ -$ -$
172 - Park Dedication Fees "C"
Personnel Services 3,243$ -$ -$ -$ -$
Materials & Services - - - - -
Capital Assets 31,672 110,148 - - 75,000
Allocations - - - - -
Subtotal Parks (7004)34,915$ 110,148$ -$ -$ 75,000$
Fund 172 Subtotal 34,915$ 110,148$ -$ -$ 75,000$
173 - Park Dedication Fees "D"
Personnel Services 2,577$ -$ -$ -$ -$
Materials & Services - - - - -
Capital Assets 148,371 2,376,581 - - - Allocations - - - - -
Subtotal Parks (7004)150,948$ 2,376,581$ -$ -$ -$
Transfer out 117,907$ -$ -$ -$ -$
Subtotal Transfer Out (9500)117,907$ -$ -$ -$ -$
Fund 173 Subtotal 268,855$ 2,376,581$ -$ -$ -$
174 - Park Dedication Fees "E"
Personnel Services 2,084$ 3,956$ -$ -$ -$
Materials & Services - - - - -
Capital Assets 368,130 774,643 - - 30,000
Allocations - - - - -
Subtotal Parks (7004)370,214$ 778,599$ -$ -$ 30,000$
Fund 174 Subtotal 370,214$ 778,599$ -$ -$ 30,000$
175 - Park Dedication Fees "F"
Personnel Services -$ 1,699$ -$ -$ -$
Materials & Services - - - - -
Capital Assets 23,899 88,300 - - -
Allocations - - - -
Subtotal Buildings (7001)23,899$ 89,999$ -$ -$ -$
Personnel Services 1,999$ 6,186$ -$ -$ -$
Materials & Services - - - - -
Capital Assets 113,239 148,040 - - 92,000
Allocations - - - - -
Subtotal Parks (7004)115,238$ 154,226$ -$ -$ 92,000$
Fund 175 Subtotal 139,137$ 244,225$ -$ -$ 92,000$
SCHEDULE OF EXPENDITURES BY DIVISION
2015-16 2016-17 2016-17 2017-18 2018-19
ACTUAL ACTUAL ADOPTED ADOPTED PROPOSED
EXPENSE EXPENSE BUDGET BUDGET BUDGET
176 - Park Dedication Fees "G"
Transfer out 846$ -$ -$ -$ -$
Subtotal Transfer Out (9500)846$ -$ -$ -$ -$
Fund 176 Subtotal 846$ -$ -$ -$ -$
177 - Park Dedication Fees "H"
Transfer out 56$ -$ -$ -$ -$
Subtotal Transfer Out (9500)56$ -$ -$ -$ -$
Fund 177 Subtotal 56$ -$ -$ -$ -$
181 - Maintenance District #1
Personnel Services -$ -$ -$ -$ -$
Materials & Services - 286 - - - Capital Assets - - - - -
Allocations - - - - -
Subtotal Information Technology (1340)-$ 286$ -$ -$ -$
Personnel Services 97,383$ 61,697$ 128,004$ 109,305$ 122,062$
Materials & Services 126,696 136,101 178,390 178,160 155,777
Capital Assets - - - - -
Allocations 35,430 55,964 53,310 56,121 49,414
Subtotal District Maintenance (4145)259,509$ 253,762$ 359,704$ 343,586$ 327,253$
Personnel Services -$ -$ -$ -$ -$
Materials & Services 10,000 10,000 10,000 10,000 10,000
Capital Assets - - - - -
Allocations - - - - -
Subtotal National Pollutant Discharge Elimination System (4189)10,000$ 10,000$ 10,000$ 10,000$ 10,000$
Personnel Services -$ -$ -$ -$ -$ Materials & Services - - - - -
Capital Assets - 28,870 75,000 - -
Allocations - - - - -
Subtotal General (7003)-$ 28,870$ 75,000$ -$ -$
Personnel Services -$ -$ -$ -$ -$
Materials & Services - - - - -
Capital Assets 65,764 27,347 - 230,000 140,000 Allocations - - - - -
Subtotal Parks (7004)65,764$ 27,347$ -$ 230,000$ 140,000$
Transfer out 2,594$ -$ -$ -$ -$
Subtotal Transfer Out (9500)2,594$ -$ -$ -$ -$
Fund 181 Subtotal 337,867$ 320,265$ 444,704$ 583,586$ 477,253$
182 - Maintenance District #2
Personnel Services 61,529$ 48,367$ 91,360$ 107,543$ 72,845$
Materials & Services 26,967 19,014 39,770 39,770 33,171
Capital Assets - - - - -
Allocations 11,190 17,949 15,682 20,501 24,743
Subtotal District Maintenance (4145)99,686$ 85,330$ 146,812$ 167,814$ 130,759$
Personnel Services -$ -$ -$ -$ -$
Materials & Services 5,000 4,287 5,000 5,000 2,000
Capital Assets - - - - -
Allocations - - - - -
Subtotal National Pollutant Discharge Elimination System (4189)5,000$ 4,287$ 5,000$ 5,000$ 2,000$
SCHEDULE OF EXPENDITURES BY DIVISION
2015-16 2016-17 2016-17 2017-18 2018-19
ACTUAL ACTUAL ADOPTED ADOPTED PROPOSED
EXPENSE EXPENSE BUDGET BUDGET BUDGET
Personnel Services -$ -$ -$ -$ -$
Materials & Services - - - - - Capital Assets - 9,865 15,000 - -
Allocations - - - - -
Subtotal General (7003)-$ 9,865$ 15,000$ -$ -$
Personnel Services -$ -$ -$ -$ -$
Materials & Services - - - - -
Capital Assets 39,850 605 - 210,000 140,000
Allocations - - - - -
Subtotal Parks (7004)39,850$ 605$ -$ 210,000$ 140,000$
Transfer out 10,200$ 9,000$ 9,000$ 9,000$ 9,000$
Subtotal Transfer Out (9500)10,200$ 9,000$ 9,000$ 9,000$ 9,000$
Fund 182 Subtotal 154,736$ 109,087$ 175,812$ 391,814$ 281,759$
183 - Coastal Sage Scrub Community Facilities District
Personnel Services 20,686$ 23,595$ 36,384$ 37,396$ 18,802$
Materials & Services 55,211 38,826 75,624 73,000 102,150
Capital Assets - - - - -
Allocations 2,910 12,418 11,175 12,438 11,161
Subtotal District Maintenance (4145)78,807$ 74,839$ 123,183$ 122,834$ 132,113$
Personnel Services -$ -$ -$ -$ -$ Materials & Services 8,000 8,000 8,000 8,000 8,000
Capital Assets - - - - -
Allocations - - - - -
Subtotal National Pollutant Discharge Elimination System (4189)8,000$ 8,000$ 8,000$ 8,000$ 8,000$
Personnel Services -$ -$ -$ -$ -$
Materials & Services - - - - -
Capital Assets - - 5,000 - -
Allocations - - - - -
Subtotal General (7003)-$ -$ 5,000$ -$ -$
Fund 183 Subtotal 86,807$ 82,839$ 136,183$ 130,834$ 140,113$
184 - Maintenance District #4
Personnel Services -$ -$ -$ -$ -$
Materials & Services - 668 - - - Capital Assets - - - - -
Allocations - - - - -
Subtotal Information Technology (1340)-$ 668$ -$ -$ -$
Personnel Services 154,206$ 106,565$ 208,794$ 200,941$ 183,063$
Materials & Services 527,997 583,756 751,280 755,253 622,527
Capital Assets - - - - -
Allocations 96,275 177,567 144,153 152,582 132,993
Subtotal District Maintenance (4145)778,478$ 867,888$ 1,104,227$ 1,108,776$ 938,583$
Personnel Services -$ -$ -$ -$ -$
Materials & Services - 75,000 75,000 75,000 75,000
Capital Assets - - - - -
Allocations - - - - -
Subtotal National Pollutant Discharge Elimination System (4189)-$ 75,000$ 75,000$ 75,000$ 75,000$
Personnel Services -$ -$ -$ -$ -$
Materials & Services - - - - -
Capital Assets - 49,885 55,000 - -
Allocations - - - - -
Subtotal General (7003)-$ 49,885$ 55,000$ -$ -$
SCHEDULE OF EXPENDITURES BY DIVISION
2015-16 2016-17 2016-17 2017-18 2018-19
ACTUAL ACTUAL ADOPTED ADOPTED PROPOSED
EXPENSE EXPENSE BUDGET BUDGET BUDGET
Personnel Services -$ -$ -$ -$ -$
Materials & Services - - - - - Capital Assets 126,042 72,557 - 450,000 100,000
Allocations - - - - -
Subtotal Parks (7004)126,042$ 72,557$ -$ 450,000$ 100,000$
Transfer out 3,580$ -$ -$ -$ -$
Subtotal Transfer Out (9500)3,580$ -$ -$ -$ -$
Fund 184 Subtotal 908,100$ 1,065,998$ 1,234,227$ 1,633,776$ 1,113,583$
186 - Maintenance District #6
Personnel Services 47,642$ 52,146$ 74,231$ 90,060$ 45,299$
Materials & Services 64,567 75,177 103,100 105,420 90,721
Capital Assets - - - - -
Allocations 14,540 21,960 15,768 19,592 19,767
Subtotal District Maintenance (4145)126,749$ 149,283$ 193,099$ 215,072$ 155,787$
Personnel Services -$ -$ -$ -$ -$
Materials & Services 5,000 5,000 5,000 5,000 5,000
Capital Assets - - - - -
Allocations - - - - -
Subtotal National Pollutant Discharge Elimination System (4189)5,000$ 5,000$ 5,000$ 5,000$ 5,000$
Personnel Services -$ -$ -$ -$ -$ Materials & Services - - - - -
Capital Assets - 21,793 25,000 - -
Allocations - - - - -
Subtotal General (7003)-$ 21,793$ 25,000$ -$ -$
Personnel Services -$ -$ -$ -$ -$
Materials & Services - - - - -
Capital Assets 8,100 41,900 - 50,000 50,000
Allocations - - - - -
Subtotal Parks (7004)8,100$ 41,900$ -$ 50,000$ 50,000$
Transfer out 3,570$ -$ -$ -$ -$
Subtotal Transfer Out (9500)3,570$ -$ -$ -$ -$
Fund 186 Subtotal 143,419$ 217,976$ 223,099$ 270,072$ 210,787$
187 - Maintenance District #7
Personnel Services 48,055$ 55,886$ 75,022$ 90,868$ 45,319$
Materials & Services 65,216 73,848 96,605 98,950 92,511
Capital Assets - - - - -
Allocations 15,100 28,953 23,367 28,802 27,282
Subtotal District Maintenance (4145)128,371$ 158,687$ 194,994$ 218,620$ 165,112$
Personnel Services -$ -$ -$ -$ -$ Materials & Services 5,000 5,000 5,000 5,000 5,000
Capital Assets - - - - -
Allocations - - - - -
Subtotal National Pollutant Discharge Elimination System (4189)5,000$ 5,000$ 5,000$ 5,000$ 5,000$
Personnel Services -$ -$ -$ -$ -$
Materials & Services - - - - -
Capital Assets - 11,700 30,000 - - Allocations - - - - -
Subtotal General (7003)-$ 11,700$ 30,000$ -$ -$
SCHEDULE OF EXPENDITURES BY DIVISION
2015-16 2016-17 2016-17 2017-18 2018-19
ACTUAL ACTUAL ADOPTED ADOPTED PROPOSED
EXPENSE EXPENSE BUDGET BUDGET BUDGET
Personnel Services -$ -$ -$ -$ -$
Materials & Services - - - - - Capital Assets 46,995 - - 135,000 40,000
Allocations - - - - -
Subtotal Parks (7004)46,995$ -$ -$ 135,000$ 40,000$
Transfer out 3,580$ -$ -$ -$ -$
Subtotal Transfer Out (9500)3,580$ -$ -$ -$ -$
Fund 187 Subtotal 183,946$ 175,387$ 229,994$ 358,620$ 210,112$
188 - Citywide Maintenance District
Personnel Services -$ -$ -$ -$ -$
Materials & Services - 18,683 21,665 17,560 -
Capital Assets - - - - -
Allocations - - - - -
Subtotal Information Technology (1340)-$ 18,683$ 21,665$ 17,560$ -$
Personnel Services 18,312$ 21,426$ 21,888$ 30,955$ 33,826$
Materials & Services 2,291 4,768 4,755 7,933 8,533
Capital Assets - - - - -
Allocations 2,590 94,963 68,643 78,111 78,111
Subtotal District Engineering (4133)23,193$ 121,157$ 95,286$ 116,999$ 120,470$
Personnel Services 76,990$ 34,621$ 36,412$ 44,340$ 75,185$ Materials & Services 251,012 180,745 267,610 350,670 309,610
Capital Assets - - - - -
Allocations 37,810 17,435 11,614 14,940 5,879
Subtotal Landscape Maintenance (4141)365,812$ 232,801$ 315,636$ 409,950$ 390,674$
Personnel Services 28,497$ 13,741$ 30,352$ 31,258$ 33,440$
Materials & Services 979,208 935,479 977,000 1,092,910 1,023,564
Capital Assets - - - - -
Allocations 125,497 90,901 61,583 52,550 24,970
Subtotal Street Lighting (4152)1,133,202$ 1,040,121$ 1,068,935$ 1,176,718$ 1,081,974$
Personnel Services -$ -$ -$ -$ -$
Materials & Services - - - - -
Capital Assets - - 15,000 - -
Allocations - - - - -
Subtotal General (7003)-$ -$ 15,000$ -$ -$
Personnel Services -$ -$ -$ -$ -$
Materials & Services - - - - -
Capital Assets - - - 50,000 -
Allocations - - - - -
Subtotal Parks (7004)-$ -$ -$ 50,000$ -$
Fund 188 Subtotal 1,522,207$ 1,412,762$ 1,516,522$ 1,771,227$ 1,593,118$
189 - Sewer Maintenance
Personnel Services -$ -$ -$ -$ -$
Materials & Services - 1,262 - - -
Capital Assets - - - - -
Allocations - - - - -
Subtotal Information Technology (1340)-$ 1,262$ -$ -$ -$
Personnel Services 24,715$ 19,615$ 30,273$ 31,399$ 32,785$
Materials & Services - - - - -
Capital Assets - - - - -
Allocations - - - - -
Subtotal Community Enhancement (3125)24,715$ 19,615$ 30,273$ 31,399$ 32,785$
SCHEDULE OF EXPENDITURES BY DIVISION
2015-16 2016-17 2016-17 2017-18 2018-19
ACTUAL ACTUAL ADOPTED ADOPTED PROPOSED
EXPENSE EXPENSE BUDGET BUDGET BUDGET
Personnel Services 295,417$ 294,392$ 324,330$ 356,772$ 383,553$
Materials & Services 51,284 19,471 65,430 29,608 30,508 Capital Assets - - - - -
Allocations 50,465 149,175 137,802 150,258 145,173
Subtotal District Engineering (4133)397,166$ 463,038$ 527,562$ 536,638$ 559,234$
Personnel Services -$ -$ -$ -$ -$
Materials & Services - - - - -
Capital Assets - - - - -
Allocations 62,520 - - - -
Subtotal Street Maintenance (4151)62,520$ -$ -$ -$ -$
Personnel Services 863,670$ 739,352$ 1,012,229$ 1,074,164$ 1,276,170$
Materials & Services 108,809 97,176 148,170 144,380 159,530
Capital Assets - - - - -
Allocations 251,628 173,618 180,142 93,823 186,415
Subtotal Sewer Maintenance (4160)1,224,107$ 1,010,146$ 1,340,541$ 1,312,367$ 1,622,115$
Personnel Services -$ -$ -$ -$ -$
Materials & Services 16,328 - 20,000 20,000 15,000
Capital Assets - - - - -
Allocations - - - - -
Subtotal National Pollutant Discharge Elimination System (4189)16,328$ -$ 20,000$ 20,000$ 15,000$
Personnel Services -$ -$ -$ -$ -$
Materials & Services - - - - - Capital Assets - - 25,000 - -
Allocations - - - - -
Subtotal General (7003)-$ -$ 25,000$ -$ -$
Personnel Services -$ 1,579$ -$ -$ -$
Materials & Services - - - - -
Capital Assets 3,895 337,577 400,000 1,640,000 1,065,000
Allocations - - - - -
Subtotal Utilities (7007)3,895$ 339,156$ 400,000$ 1,640,000$ 1,065,000$
Personnel Services -$ -$ -$ -$ -$
Materials & Services - - - - -
Capital Assets - 422,265 114,000 - -
Allocations - - - - -
Subtotal Vehicles (7008)-$ 422,265$ 114,000$ -$ -$
Transfer out 786,082$ -$ -$ -$ -$
Subtotal Transfer Out (9500)786,082$ -$ -$ -$ -$
Fund 189 Subtotal 2,514,813$ 2,255,482$ 2,457,376$ 3,540,404$ 3,294,134$
190 - Auto Plaza Improvement District
Personnel Services -$ -$ -$ -$ -$
Materials & Services 40,858 593,171 117,284 56,640 57,800 Capital Assets - - - - -
Allocations 6,190 - - - -
Subtotal Business Improvement District (2231)47,048$ 593,171$ 117,284$ 56,640$ 57,800$
Personnel Services -$ -$ -$ -$ -$
Materials & Services - 10,234 - 9,433 8,937
Capital Assets - - - - -
Allocations - - - - -
Subtotal Debt Service (9000)-$ 10,234$ -$ 9,433$ 8,937$
Fund 190 Subtotal 47,048$ 603,405$ 117,284$ 66,073$ 66,737$
SCHEDULE OF EXPENDITURES BY DIVISION
2015-16 2016-17 2016-17 2017-18 2018-19
ACTUAL ACTUAL ADOPTED ADOPTED PROPOSED
EXPENSE EXPENSE BUDGET BUDGET BUDGET
205 - Charter PEG
Personnel Services -$ -$ -$ -$ -$
Materials & Services - - - - -
Capital Assets - 3,516 266,627 - 13,336
Allocations - - - - -
Subtotal Buildings (7001)-$ 3,516$ 266,627$ -$ 13,336$
Fund 205 Subtotal -$ 3,516$ 266,627$ -$ 13,336$
207 - Office of Traffic Safety Grants
Personnel Services -$ 18,684$ -$ -$ 35,853$
Materials & Services - 2,181 - - -
Capital Assets - - - - -
Allocations - - - - -
Subtotal Police (3110)-$ 20,865$ -$ -$ 35,853$
Fund 207 Subtotal -$ 20,865$ -$ -$ 35,853$
212 - Art in Public Places
Personnel Services 1,665$ -$ -$ -$ -$
Materials & Services - - - - -
Capital Assets - - - - -
Allocations - - - - -
Subtotal Public Arts Commission (2102)1,665$ -$ -$ -$ -$
Personnel Services 10$ -$ -$ -$ -$
Materials & Services 7,030 - 8,000 8,000 -
Capital Assets - - - - -
Allocations - - - - -
Subtotal Planning (2110)7,040$ -$ 8,000$ 8,000$ -$
Personnel Services -$ -$ -$ -$ -$ Materials & Services - - - - -
Capital Assets 168,925 - - - -
Allocations - - - - -
Subtotal General (7003)168,925$ -$ -$ -$ -$
Fund 212 Subtotal 177,630$ -$ 8,000$ 8,000$ -$
218 - Homeland Security Grant
Personnel Services -$ -$ -$ -$ -$
Materials & Services - - - - -
Capital Assets - 19,326 - - -
Allocations - - - - -
Subtotal Fire (3214)-$ 19,326$ -$ -$ -$
Fund 218 Subtotal -$ 19,326$ -$ -$ -$
220 - WC Community Services Foundation
Personnel Services -$ -$ -$ -$ -$
Materials & Services 1,923 80 - - -
Capital Assets - - - - -
Allocations - - - - -
Subtotal Finance Administration (1310)1,923$ 80$ -$ -$ -$
Personnel Services -$ -$ -$ -$ -$
Materials & Services 5,509 2,872 - - -
Capital Assets - - - - -
Allocations - - - - -
Subtotal Police Administration (3110)5,509$ 2,872$ -$ -$ -$
SCHEDULE OF EXPENDITURES BY DIVISION
2015-16 2016-17 2016-17 2017-18 2018-19
ACTUAL ACTUAL ADOPTED ADOPTED PROPOSED
EXPENSE EXPENSE BUDGET BUDGET BUDGET
Personnel Services -$ -$ -$ -$ -$
Materials & Services 107 1,357 - - - Capital Assets - - - - -
Allocations - - - - -
Subtotal Youth Council (5103)107$ 1,357$ -$ -$ -$
Personnel Services -$ -$ -$ -$ -$
Materials & Services 9,610 6,792 - - -
Capital Assets - - - - -
Allocations - - - - -
Subtotal Community Services Administration (5110)9,610$ 6,792$ -$ -$ -$
Personnel Services -$ -$ -$ -$ -$
Materials & Services 67,560 63,589 50,000 - -
Capital Assets - - - - -
Allocations - - - - -
Subtotal Special Events (5150)67,560$ 63,589$ 50,000$ -$ -$
Personnel Services -$ -$ -$ -$ -$
Materials & Services 2,525 - - - -
Capital Assets - - - - -
Allocations - - - - -
Subtotal Shadow Oak Community Center (5170)2,525$ -$ -$ -$ -$
Personnel Services -$ -$ -$ -$ -$
Materials & Services 845 24,134 - - - Capital Assets - - - - -
Allocations - - - - -
Subtotal Senior Citizen Center (5180)845$ 24,134$ -$ -$ -$
Personnel Services -$ -$ -$ -$ -$
Materials & Services - - - - -
Capital Assets 10,000 - - - -
Allocations - - - - -
Subtotal Parks (7004)10,000$ -$ -$ -$ -$
Transfer out 50,000$ 50,000$ 50,000$ -$ -$
Subtotal Transfer Out (9500)50,000$ 50,000$ 50,000$ -$ -$
Fund 220 Subtotal 148,079$ 148,824$ 100,000$ -$ -$
221 - Police Private Grants
Personnel Services -$ -$ -$ -$ -$
Materials & Services 3,355 4,007 - - -
Capital Assets - - - - -
Allocations - - - - -
Subtotal Police Administration (3110)3,355$ 4,007$ -$ -$ -$
Fund 221 Subtotal 3,355$ 4,007$ -$ -$ -$
224 - Measure R
Personnel Services -$ -$ -$ -$ -$
Materials & Services - - - - -
Capital Assets - - - - -
Allocations 6,642 - - - -
Subtotal Traffic Signal Maintenance (4150)6,642$ -$ -$ -$ -$
Personnel Services 45,460$ 46,335$ 58,415$ 63,519$ 68,255$
Materials & Services - 2,305 5,000 5,000 5,000
Capital Assets - - - - -
Allocations 44,640 28,108 20,476 13,289 16,747
Subtotal Program Administration (5120)90,100$ 76,748$ 83,891$ 81,808$ 90,002$
SCHEDULE OF EXPENDITURES BY DIVISION
2015-16 2016-17 2016-17 2017-18 2018-19
ACTUAL ACTUAL ADOPTED ADOPTED PROPOSED
EXPENSE EXPENSE BUDGET BUDGET BUDGET
Personnel Services -$ -$ -$ -$ -$
Materials & Services 249,752 227,592 260,000 140,000 153,095 Capital Assets - - - - -
Allocations - - - - -
Subtotal Corridor Shuttle (Fixed Route) (5142)249,752$ 227,592$ 260,000$ 140,000$ 153,095$
Personnel Services -$ -$ -$ -$ -$
Materials & Services 250,000 145,000 145,000 - -
Capital Assets - - - - -
Allocations - - - - -
Subtotal Dial-A-Ride (5143)250,000$ 145,000$ 145,000$ -$ -$
Personnel Services -$ -$ -$ -$ -$
Materials & Services - - - - 526,515
Capital Assets - - - - -
Allocations - - - - -
Subtotal Street Sweeping (4153)-$ -$ -$ -$ 526,515$
Personnel Services -$ -$ -$ -$ -$
Materials & Services - - - - -
Capital Assets 5,471 - - - -
Allocations - - - - -
Subtotal General (7003)5,471$ -$ -$ -$ -$
Personnel Services 8,502$ 247$ -$ -$ -$
Materials & Services - - - - - Capital Assets 469,027 76,848 725,000 5,600,000 600,000
Allocations - - - - -
Subtotal Streets (7005)477,529$ 77,095$ 725,000$ ..
Personnel Services -$ -$ -$ -$ -$
Materials & Services - - - - -
Capital Assets - 69,921 110,000 215,000 255,000
Allocations - - - -
Subtotal Traffic (7006)-$ 69,921$ 110,000$ 215,000$ 255,000$
Fund 224 Subtotal 1,079,494$ 596,356$ 1,323,891$ 6,036,808$ 1,624,612$
231 - Advanced Traffic Mgmt System
Personnel Services -$ -$ -$ -$ -$
Materials & Services - - - - -
Capital Assets 10,436 10,753 - - - Allocations - - - - -
Subtotal Traffic (7006)10,436$ 10,753$ -$ -$ -$
Fund 231 Subtotal 10,436$ 10,753$ -$ -$ -$
233 - Taskforce For Regional Autotheft Prevention Grant
Personnel Services -$ -$ -$ 353,978$ 381,896$ Materials & Services - - - - -
Capital Assets - - - - -
Allocations - - - - -
Subtotal Investigations (3130)-$ -$ -$ 353,978$ 381,896$
Fund 233 Subtotal -$ -$ -$ 353,978$ 381,896$
235 - Measure M
Personnel Services -$ -$ -$ -$ 40,974$
Materials & Services - - - - -
Capital Assets - - - - -
Allocations - - - - -
Subtotal Program Administration (5120)-$ -$ -$ -$ 40,974$
SCHEDULE OF EXPENDITURES BY DIVISION
2015-16 2016-17 2016-17 2017-18 2018-19
ACTUAL ACTUAL ADOPTED ADOPTED PROPOSED
EXPENSE EXPENSE BUDGET BUDGET BUDGET
Personnel Services -$ -$ -$ -$ -$
Materials & Services - - - - - Capital Assets - - - 1,000,000 1,200,000
Allocations - - - - -
Subtotal Streets (7005)-$ -$ -$ 1,000,000$ 1,200,000$
Personnel Services -$ -$ -$ -$ -$
Materials & Services - - - - -
Capital Assets - - - - 500,000
Allocations - - - - -
Subtotal Traffic (7006)-$ -$ -$ -$ 500,000$
Fund 235 Subtotal -$ -$ -$ 1,000,000$ 1,740,974$
236 - Measure A
Personnel Services -$ -$ -$ -$ 70,000$
Materials & Services - - - - - Capital Assets - - - - 330,000
Allocations - - - - -
Subtotal Program Administration (5120)-$ -$ -$ -$ 400,000$
Fund 236 Subtotal -$ -$ -$ -$ 400,000$
300 - Debt Services - City
Personnel Services -$ -$ -$ -$ -$
Materials & Services 3,526,743 9,497,595 9,528,814 4,287,560 4,447,662
Capital Assets - - - - -
Allocations - - - - -
Subtotal Debt Service (9000)3,526,743$ 9,497,595$ 9,528,814$ 4,287,560$ 4,447,662$
Transfer out -$ 2,121,680$ 1,200,000$ -$ 1,903,794$
Subtotal Transfer Out (9500)-$ 2,121,680$ 1,200,000$ -$ 1,903,794$
Fund 300 Subtotal 3,526,743$ 11,619,275$ 10,728,814$ 4,287,560$ 6,351,456$
361 - General and Auto Liability
Personnel Services -$ -$ -$ -$ -$
Materials & Services 1,831,892 2,501,852 1,667,439 1,596,646 2,105,864
Capital Assets - - - - -
Allocations - - - - -
Subtotal Self Insurance (1520)1,831,892$ 2,501,852$ 1,667,439$ 1,596,646$ 2,105,864$
Transfer out 194,570$ -$ -$ -$ -$
Subtotal Transfer Out (9500)194,570$ -$ -$ -$ -$
Fund 361 Subtotal 2,026,462$ 2,501,852$ 1,667,439$ 1,596,646$ 2,105,864$
363 - Workers' Compensation
Personnel Services 174,916$ (10,695)$ -$ -$ -$
Materials & Services 224 1,595,704 1,306,327 1,653,613 1,992,855
Capital Assets - - - - -
Allocations 5,065 - - - -
Subtotal Risk Management (1510)180,205$ 1,585,009$ 1,306,327$ 1,653,613$ 1,992,855$
Personnel Services 4,122$ -$ -$ -$ -$ Materials & Services 1,186,388 79,256 - - -
Capital Assets - - - - -
Allocations - - - - -
Subtotal Self Insurance (1520)1,190,510$ 79,256$ -$ -$ -$
Fund 363 Subtotal 1,370,715$ 1,664,265$ 1,306,327$ 1,653,613$ 1,992,855$
SCHEDULE OF EXPENDITURES BY DIVISION
2015-16 2016-17 2016-17 2017-18 2018-19
ACTUAL ACTUAL ADOPTED ADOPTED PROPOSED
EXPENSE EXPENSE BUDGET BUDGET BUDGET
365 - Fleet Management
Personnel Services -$ -$ -$ -$ -$
Materials & Services - 3,141 - 1,770 2,000
Capital Assets - - - - -
Allocations - - - - -
Subtotal Information Technology (1340)-$ 3,141$ -$ 1,770$ 2,000$
Personnel Services 425,956$ 523,948$ 603,910$ 133,915$ 112,185$
Materials & Services 1,047,455 1,001,438 978,700 1,145,940 1,309,200 Capital Assets - - - - -
Allocations 26,726 6,329 - - -
Subtotal Fleet Maintenance (4170)1,500,137$ 1,531,715$ 1,582,610$ 1,279,855$ 1,421,385$
Fund 365 Subtotal 1,500,137$ 1,534,856$ 1,582,610$ 1,281,625$ 1,423,385$
367 - Vehicle Replacement
Personnel Services -$ -$ -$ -$ -$
Materials & Services 4,496 18,949 - - -
Capital Assets - - - - -
Allocations - - - - -
Subtotal Fleet Maintenance (4170)4,496$ 18,949$ -$ -$ -$
Personnel Services -$ -$ -$ -$ -$
Materials & Services - - - - - Capital Assets - - - 100,000 -
Allocations - - - - -
Subtotal Vehicles (7008)-$ -$ -$ 100,000$ -$
Transfer out -$ -$ -$ -$ 140,000$
Subtotal Transfer Out (9500)-$ -$ -$ -$ 140,000$
Fund 367 Subtotal 4,496$ 18,949$ -$ 100,000$ 140,000$
368 - Retirement Health Savings Plan
Personnel Services 109,392$ 100,400$ 120,000$ 90,400$ 101,500$
Materials & Services - - - - -
Capital Assets - - - - -
Allocations - - - - -
Subtotal Central Services (1350)109,392$ 100,400$ 120,000$ 90,400$ 101,500$
Fund 368 Subtotal 109,392$ 100,400$ 120,000$ 90,400$ 101,500$
375 - Police Enterprise
Personnel Services 1,253,563$ 1,319,556$ 1,280,689$ 1,371,618$ 1,495,445$
Materials & Services 208,629 94,595 201,100 124,775 206,200
Capital Assets 14,920 - 15,000 - -
Allocations 161,460 160,915 85,507 102,258 100,112
Subtotal West Covina Service Group (3119)1,638,572$ 1,575,066$ 1,582,296$ 1,598,651$ 1,801,757$
Transfer out 101,775$ -$ -$ -$ -$
Subtotal Transfer Out (9500)101,775$ -$ -$ -$ -$
Fund 375 Subtotal 1,740,347$ 1,575,066$ 1,582,296$ 1,598,651$ 1,801,757$
810 - Redevelopment Obligation Retirement
Personnel Services 116,876$ 117,658$ 130,974$ -$ 316,654$
Materials & Services 1,962,851 1,021,409 1,223,316 1,076,546 1,375,876
Capital Assets - - - - -
Allocations - - - - -
Subtotal Redevelopment Administration (2210)2,079,727$ 1,139,067$ 1,354,290$ 1,076,546$ 1,692,530$
SCHEDULE OF EXPENDITURES BY DIVISION
2015-16 2016-17 2016-17 2017-18 2018-19
ACTUAL ACTUAL ADOPTED ADOPTED PROPOSED
EXPENSE EXPENSE BUDGET BUDGET BUDGET
Personnel Services 4,666$ 30,093$ -$ -$ -$
Materials & Services - - - - - Capital Assets - - - - -
Allocations - - - - -
Subtotal ROPS (7010)4,666$ 30,093$ -$ -$ -$
Personnel Services -$ -$ -$ -$ -$
Materials & Services 2,846,839 10,474,444 6,280,508 6,507,159 8,148,516
Capital Assets - - - - -
Allocations - - - - -
Subtotal Debt Service (9000)2,846,839$ 10,474,444$ 6,280,508$ 6,507,159$ 8,148,516$
Transfer out 1,563,165$ 1,479,759$ 1,470,666$ 1,267,662$ 1,293,194$
Subtotal Transfer Out (9500)1,563,165$ 1,479,759$ 1,470,666$ 1,267,662$ 1,293,194$
Fund 810 Subtotal 6,494,397$ 13,123,363$ 9,105,464$ 8,851,367$ 11,134,240$
815 - Successor Agency Administration
Personnel Services 286,802$ 58,764$ 91,281$ -$ -$
Materials & Services 69,537 84,950 58,800 86,000 83,000
Capital Assets - - - - -
Allocations 6,021 106,286 99,919 - 932
Subtotal Redevelopment Administration (2210)362,360$ 250,000$ 250,000$ 86,000$ 83,932$
Transfer out -$ -$ -$ 209,889$ 130,392$
Subtotal Transfer Out (9500)-$ -$ -$ 209,889$ 130,392$
Fund 815 Subtotal 362,360$ 250,000$ 250,000$ 295,889$ 214,324$
820 - West Covina Housing Authority
Personnel Services 318,770$ 144,383$ 339,208$ 310,525$ 376,245$
Materials & Services 44,448 56,855 46,295 79,490 72,410
Capital Assets - - - - - Allocations 8,974 14,696 34,706 17,919 17,664
Subtotal Redevelopment Administration (2210)372,192$ 215,934$ 420,209$ 407,934$ 466,319$
Personnel Services -$ -$ -$ -$ -$
Materials & Services 5,625 90,788 206,780 107,230 7,230
Capital Assets - - - - -
Allocations - - - - -
Subtotal Housing Preservation Program (2240)5,625$ 90,788$ 206,780$ 107,230$ 7,230$
Personnel Services -$ -$ -$ -$ -$
Materials & Services 3,802 2,740 4,030 4,130 4,130
Capital Assets - - - - -
Allocations - - - - -
Subtotal First Time Homebuyer Program (2241)3,802$ 2,740$ 4,030$ 4,130$ 4,130$
Personnel Services -$ -$ -$ -$ -$ Materials & Services 10,000 98,678 100,000 - 50,000
Capital Assets - - - - -
Allocations - - - - -
Subtotal Rapid Rehousing/Homeless Program (2255)10,000$ 98,678$ 100,000$ -$ 50,000$
Personnel Services -$ -$ -$ 150,000$ -$
Materials & Services - - - - -
Capital Assets - - - - - Allocations - - - - -
Subtotal Patrol (3120)-$ -$ -$ 150,000$ -$
Fund 820 Subtotal 391,619$ 408,140$ 731,019$ 669,294$ 527,679$
SCHEDULE OF EXPENDITURES BY DIVISION
2015-16 2016-17 2016-17 2017-18 2018-19
ACTUAL ACTUAL ADOPTED ADOPTED PROPOSED
EXPENSE EXPENSE BUDGET BUDGET BUDGET
853 - Community Facilities District Debt Service
Personnel Services -$ -$ -$ -$ -$
Materials & Services - 25,000 - - -
Capital Assets - - - - -
Allocations - - - - -
Subtotal Redevelopment Administration (2210)-$ 25,000$ -$ -$ -$
Personnel Services -$ -$ -$ -$ -$
Materials & Services 6,493,480 7,184,136 5,307,900 5,322,400 5,419,900 Capital Assets - - - - -
Allocations - - - - -
Subtotal Debt Service (9000)6,493,480$ 7,184,136$ 5,307,900$ 5,322,400$ 5,419,900$
Fund 853 Subtotal 6,493,480$ 7,209,136$ 5,307,900$ 5,322,400$ 5,419,900$
GRAND TOTAL 112,434,333$ 132,191,789$ 114,843,618$ 116,150,191$ 119,510,792$
Page Intentionally Left Blank
SUMMARY OF OPERATING TRANSFERS
Fund No.Fund Name Transfers Out Transfers In
110 General Fund 1,419,050
300 Debt Service - City 1,419,050
Transfer for debt service.
110 General Fund 578,918
300 Debt Service - City 578,918
Transfer for LA County Auditor Controller Payment.
169 Park Acquisition 921,680
300 Debt Service - City 921,680
Transfer for repayment of advance for the purchase of Cameron Park.
182 Maintenance District #2 9,000
184 Maintenance District #4 9,000
Transfer for shared services.
300 Debt Service - City 1,903,794
110 General Fund 1,903,794
Transfer for sale of Sunset Field and pending Redevelopment reconciliation.
367 Vehicle Replacement Fund 140,000
110 General Fund 140,000
Transfer to cover projected deficit.
810 Redevelopment Obligation Retirement Fund 1,293,194
300 Debt Service - City 1,293,194
Transfer for Debt Service - Big League Dream Bonds.
815 Successor Agency Administration 130,392
110 General Fund 130,392
Transfer for administrative costs related to Successor Agency.
Total 6,396,028$ 6,396,028$
Page Intentionally Left Blank
City of West Covina
FY 2018-19 Proposed Capital
Improvement Program Budget
Page Intentionally Left Blank
CAPITAL IMPROVEMENT PROGRAM PROJECT SUMMARY
2018-2019 2019-2020 2020-2021 2021-2022 2022-2023
$355,206 $2,097,200 $643,500 $539,500 $14,000,000 $17,635,406
231,902 1,250,000 - - - $1,481,902
- 2,545,368 1,900,000 135,000 - $4,580,368
75,000 120,000 120,000 110,000 - $425,000
1,422,000 1,555,000 675,000 675,000 650,000 $4,977,000
3,095,000 8,537,148 7,542,148 4,042,148 4,042,148 $27,258,592
755,000 1,330,000 700,000 600,000 680,000 $4,065,000
850,000 1,942,600 292,600 727,600 152,600 $3,965,400
- 914,823 358,414 358,414 358,414 $1,990,065
115,000 530,000 $50,000 50,000 50,000 $795,000
$6,899,108 $20,822,139 $12,281,662 $7,237,662 $19,933,162 $67,173,733
Fund No.Total
122 800,000
128 70,000
131 541,902
140 500,000
143 250,000
150 10,500
160 75,000
161 21,370
172 75,000
174 30,000
175 92,000
181 140,000
182 140,000
184 100,000
186 50,000
187 40,000
189 1,065,000
205 13,336
224 855,000
235 1,700,000
236 330,000
$6,899,108
Park Dedication Fees (E) (PDF "E")
Park Dedication Fees (F) (PDF "F")
Maintenance District 1 (MD1)
Maintenance District 2 (MD2)
Maintenance District 4 (MD4)
GRAND TOTAL
Measure R
Measure M
Measure A
Maintenance District 6 (MD6)
Maintenance District 7 (MD7)
Sewer (SF)
Charter PEG Funds (PEG)
Surface Transportation Program-Local (STPL)
Construction Tax (CT)
Park Dedication Fees (C) (PDF "C")
PARKS
STREETS
TRAFFIC SIGNALS
UTILITIES
Fiscal Year 2018-2019 Totals by Funding Source
Inmate Welfare
Capital Projects (CP)
GENERAL
STUDIES
Park Bond Grants (PBG)
Five-Year
Total
BUILDINGS
NPDES
TOTALS
Type of Improvement Five-Year Funding Schedule
CONSERVATION
VEHICLES
Fund Title
Proposition "C" (Prop "C")
Transportation Development Act (TDA)
Community Development Grant Program (CDBG)
FY 2018-2019 PROJECT SUMMARY BY FUND
NO FUND NO.FUND PROJECT AMOUNT
18002 122 Prop C Cortez Senior Center Parking Lot 75,000
S-4 122 Prop C Bus Stop Enhancement Program - Annual Program 25,000
18005 122 Prop C Major Street Rehabilitation - Azusa Avenue (I-10 to N. City Limits)700,000
TOTAL PROPOSITION C - 122 800,000
S-2 128 TDA Annual Concrete/Sidewalk/Stamped Concrete/Curb & Gutter Replacement Program 70,000
TOTAL TRANSPORTATION DEVELOPMENT ACT - 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
B-29 131 CDBG Senior Center Marquee Replacement 40,000
C-1 131 CDBG Senior Center Roof Replacement 231,902
TOTAL COMMUNITY DEVELOPMENT GRANT PROGRAM - 131 541,902
S-10 140 STPL Major Street Rehabilitation - Annual Program (Azusa Avenue - South of S. Garvey)500,000
TOTAL SURFACE TRANSPORTATION PROGRAM-LOCAL - 140 500,000
P-6 143 PBG Cortez Park Parking Lot - Citrus Entrance 250,000
TOTAL PARK BOND GRANTS - 143 250,000
B-28 150 Inmate Welfare Repair Jail Doors & Paint Jail 10,500
TOTAL INMATE WELFARE - 150 10,500
SD-2 160 Capital Projects Historic Resources Study Update 75,000
TOTAL CAPITAL PROJECTS - 160 75,000
B-28 161 Const Tax Repair Jail Doors & Paint Jail 21,370
TOTAL CONSTRUCTION TAX - 161 21,370
P-36 172 PDF "C"Orangewood Park/Soccer Complex - Security Fence & Gate 75,000
TOTAL PARK DEDICATION FEES "C" - 172 75,000
P-5 174 PDF "E"Cortez Park Restroom Improvements 30,000
TOTAL PARK DEDICATION FEES "E" - 174 30,000
16023 175 PDF "F"Shadow Oak Restroom, Lower Parking Lot & National Pollutant Discharge Elimination
System (NPDES) Improvements 92,000
TOTAL PARK DEDICATION FEES "F" - 175 92,000
P-8 181 MD1 Tree Trimming 40,000
P-10 181 MD1 Landscape/Lighting/Concrete Improvements 100,000
TOTAL MAINTENANCE DISTRICT 1 - 181 140,000
P-12 182 MD2 Tree Trimming 40,000
P-14 182 MD2 Landscape Improvements 100,000
TOTAL MAINTENANCE DISTRICT 2 - 182 140,000
P-20 184 MD4 Landscape/Lighting/Concrete Improvements 100,000
TOTAL MAINTENANCE DISTRICT 4 - 184 100,000
P-23 186 MD6 Landscape Improvements 50,000
TOTAL MAINTENANCE DISTRICT 6 - 186 50,000
P-27 187 MD7 Landscape Improvements 40,000
TOTAL MAINTENANCE DISTRICT 7 - 187 40,000
17022 189 Sewer Upgrades for 2700 Azusa Sewer Lift Station 800,000
16023 189 Sewer Shadow Oak Restroom, Lower Parking Lot & National Pollutant Discharge Elimination
System (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 1,065,000
17027 205 PEG Council Chambers Technology Upgrades 13,336
TOTAL CHARTER PEG FUNDS - 205 13,336
FY 2018-2019 PROJECT SUMMARY BY FUND
NO FUND NO.FUND PROJECT AMOUNT
S-3 224 Measure R Median Drought Landscaping - Annual Program 200,000
S-10 224 Measure R Major Street Rehabilitation - Annual Program (Azusa Avenue - South of S. Garvey)100,000
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-16 224 Measure R Traffic Calming Improvements - Vine Avenue - Design 75,000
S-13 224 Measure R Citywide Schools Crosswalk Improvements 300,000
TOTAL MEASURE R - 224 855,000
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 & National Pollutant Discharge Elimination
System (NPDES) Improvements 330,000
TOTAL MEASURE A - 236 330,000
GRAND TOTAL $6,899,108
2018-2023 CAPITAL IMPROVEMENT PROGRAM PROJECTS - BUILDING
Project Cost of Funding
No.Item Sources 2018-2019 2019-2020 2020-2021 2021-2022 2022-2023
B-1 ADA Access - Public Facilities 400,000 CDBG 100,000 100,000 100,000 100,000
B-2 Police - Forensic Lab upgrade Part 1 211,200 CP 211,200
B-3 Police - Forensic Lab upgrade Part 2 93,500 CP 93,500
B-4 Police - Forensic Lab upgrade Part 3 39,500 CP 39,500
B-5 Fire Station 3 - Construction & Relocation 3,500,000 CDBG 3,500,000
B-6 Fire Station 1 & Headquarters Replacement 10,400,000 Unfunded 10,400,000
B-7 Fire Station 1 - Replace Emergency Generator 30,000 CT 30,000
B-8 Fire Station 1 - Gate & Fence Installation 18,000 CT 18,000
B-9 Shadow Oak Community Center Reroofing 130,000 PDF G 130,000
B-10 City Hall - Acoustical Ceiling Tiles Seismic Retrofit 250,000 CT 250,000
B-11 City Hall - Repainting Exterior 400,000 CP 400,000
B-12 Palm View Center - Roll-up Doors & Windows 25,000 PDF B 25,000
18004
Cortez Senior Center - Main Facility & North Wing -
Replace carpet & vinyl flooring, & paint interior &
exterior
70,000 CDBG 70,000
B-13 Cortez Senior Center - Update heating serving line in
kitchen 30,000 PDF E 30,000
B-14 Restroom Renovation at Senior Center 200,000 CDBG 200,000
B-15 City Hall Parking Lot Resurfacing 300,000 Unfunded 300,000
B-16 Fire Station 5 Replace Emergency Generator 40,000 CP 40,000
B-17 New Permit Center 450,000 CP 450,000
B-18 Fire Stations Floor Improvements 28,000 CT 28,000
B-23 Replace Emergency Generator City Hall 85,000 CT 85,000
B-24 City Hall Elevator Improvements 200,000 CT 200,000
CP 25,000
CT 200,000
IT 25,000
B-26 City Council Chamber Seating Replacement 200,000 CP 200,000
B-27 City Yard Parking Lot Improvements 200,000 Unfunded 200,000
Inmate Welfare 10,500
CT 21,370
B-29 Senior Center Marquee Replacement 40,000 CDBG 40,000
17027 Council Chambers Technology Upgrades 13,336 PEG 13,336 -
TOTAL BUILDING PROJECTS $17,635,406 $355,206 $2,097,200 $643,500 $539,500 $14,000,000
Five-Year Funding Schedule Description of Item
250,000 Door Access - Phase IIB-25
B-28 Repair Jail Doors & Paint Jail 31,870
2018-2023 CAPITAL IMPROVEMENT PROGRAM PROJECTS - ENERGY EFFICIENCY / CONSERVATION
Project Cost of Funding
No.Item Sources 2018-2019 2019-2020 2020-2021 2021-2022 2022-2023
Energy Efficiency for City Buildings CP 1,250,000
City Yard Roof Repair CP
City Hall Roof Replacement CP
Fire Station No. 2 - Roof Repair CP
Senior Center Roof Replacement CDBG 231,902
TOTAL ENERGY EFFICIENCY PROJECTS $1,481,902 $231,902 $1,250,000 $0 $0 $0
Description of Item Five-Year Funding Schedule
1,481,902 C-1
2018-2023 CAPITAL IMPROVEMENT PROGRAM PROJECTS - GENERAL
Project Cost of Funding
No. Item Sources 2018-2019 2019-2020 2020-2021 2021-2022 2022-2023
G-1 Replace 2 Fire Dept. ZOLL Series E Monitor/Defibrillators 90,000 CP 90,000
G-2 City Yard Block Wall 1,000,000 CP 1,000,000
G-3 IT Upgrades 2,828,028 IT 1,793,028 900,000 135,000
GT 28,000
Sewer 27,000
G-5 Fire Dept - Replace Mobile Data Computers 86,850 Grant 86,850
G-6 Replace Fire Department Turnout Gear (coats & pants) 167,996 Grant 167,996
G-7 Replace Fire Station Alerting System 252,494 Grant 252,494
G-8 BKK Radio Tower Improvements 100,000 CT 100,000
TOTAL GENERAL PROJECTS $4,580,368 $0 $2,545,368 $1,900,000 $135,000 $0
55,000 Fleet Vehicle Safety Equipment UpgradeG-4
Five-Year Funding Schedule Description of Item
2018-2023 CAPITAL IMPROVEMENT PROGRAM PROJECTS - STUDIES
Project Cost of Funding
No. Item Sources 2018-2019 2019-2020 2020-2021 2021-2022 2022-2023
SD-1 Comprehensive Zoning & Subdivision Code Revision 350,000 CP 120,000 120,000 110,000
SD-2 Historic Resources Study Update 75,000 CP 75,000
TOTAL STUDIES PROJECTS $425,000 $75,000 $120,000 $120,000 $110,000 $0
Description of Item Five-Year Funding Schedule
2018-2023 CAPITAL IMPROVEMENT PROGRAM PROJECTS - PARKS
2018-2019 2019-2020 2020-2021 2021-2022 2022-2023
GENERAL PARK IMPROVEMENTS
P-2 Resurfacing of Tennis Courts at Del Norte 20,000 PDF A 20,000
P-3 City Parks Restroom Improvements & Upgrades 875,000 PDF 225,000 225,000 225,000 200,000
P-37 Resurfacing of Basketball Courts at Gingrich 20,000 PDF G 20,000
CAMERON PARK
P-4 Cameron Park Community Center Water Proofing 265,000 PDF D 265,000
CORTEZ PARK
18002 Cortez Senior Center Parking Lot 75,000 Prop C 75,000
P-6 Cortez Park Parking Lot - Citrus Entrance 250,000 PBG 250,000
P-5 Cortez Park Restroom Improvements 30,000 PDF E 30,000
MAINTENANCE DISTRICT 1
P-8 Tree Trimming 40,000 MD1 40,000
P-10 Landscape/Lighting/Concrete Improvements 700,000 MD1 100,000 150,000 150,000 150,000 150,000
MAINTENANCE DISTRICT 2
P-12 Tree Trimming 40,000 MD2 40,000
P-14 Landscape Improvements 500,000 MD2 100,000 100,000 100,000 100,000 100,000
MAINTENANCE DISTRICT 4
P-20 Landscape/Lighting/Concrete Improvements 500,000 MD4 100,000 100,000 100,000 100,000 100,000
MAINTENANCE DISTRICT 6
P-23 Landscape Improvements 250,000 MD6 50,000 50,000 50,000 50,000 50,000
MAINTENANCE DISTRICT 7
P-27 Landscape Improvements 240,000 MD7 40,000 50,000 50,000 50,000 50,000
SHADOW OAK PARK
P-30 Shadow Oak Kitchen Remodel, cabinets, counter tops and
appliances 25,000 PDF G 25,000
P-31 Shadow Oak Beautification 30,000 PDF G 30,000
P-32 Shadow Oak Tot Lot Replacement 225,000 Measure A 225,000
P-33 Shadow Oak Slurry Seal Upper and Middle Parking Lots 120,000 PDF G 120,000
Five-Year Funding ScheduleCost of ItemProject No.Description of Item Funding Sources
2018-2023 CAPITAL IMPROVEMENT PROGRAM PROJECTS - PARKS
2018-2019 2019-2020 2020-2021 2021-2022 2022-2023
Five-Year Funding ScheduleCost of ItemProject No.Description of Item Funding Sources
P-34 Shadow Oak Marquee 75,000 PDF G 75,000
P-35 Shadow Oak Park Stairwell and Slope 100,000 PDF G 100,000
PDF F 92,000
SF 100,000
Measure A 330,000
ORANGEWOOD PARK
P-36 Orangewood Park/Soccer Complex - Security Fence & Gate 75,000 PDF C 75,000
TOTALS $4,977,000 $1,422,000 $1,555,000 $675,000 $675,000 $650,000
522,000 16023 Shadow Oak Restroom, Lower Parking Lot & NPDES
Improvements
2018-2023 CAPITAL IMPROVEMENT PROGRAM PROJECTS - STREETS
Project Cost of Funding
No.Item Sources 2018-2019 2019-2020 2020-2021 2021-2022 2022-2023
S-1 Pavement Management Plan Update 70,000 Prop C 70,000
Measure R 180,000 180,000 180,000 180,000
TDA 70,000 70,000 70,000 70,000 70,000
S-3 Median Drought Landscaping - Annual Program 1,000,000 Measure R 200,000 200,000 200,000 200,000 200,000
16047 Glendora Avenue Ramblas 7,000,000 Measure R 3,500,000 3,500,000
S-4 Bus Stop Enhancement Program - Annual Program 125,000 Prop C, Grant 25,000 25,000 25,000 25,000 25,000
S-5 Bicycle and Pedestrian Improvements 1,000,000 Measure M 200,000 200,000 200,000 200,000 200,000
S-6 Curb Access Ramp Transition Plan 100,000 CDBG 100,000
S-7 Galster Way Slope Stabilization 325,000 Measure R 325,000
S-8 Street Lights LED's Conversion Program 300,000 Measure R 300,000
CP 567,148 567,148 567,148 567,148
SB1 1,500,000 1,500,000 1,500,000 1,500,000
Measure M 800,000
STPL 500,000 500,000 500,000 500,000 500,000
Measure R 100,000 500,000 500,000 500,000 500,000
S-11 Implementation of Green Streets Improvements 1,400,000 Measure R 500,000 300,000 300,000 300,000
S-12 Sidewalks Improvements at Merced Elementary School 200,000 Measure M 200,000
18005 Major Street Rehabilitation - Azusa Avenue 700,000 Prop C 700,000
S-13 Citywide Schools Crosswalk Improvements 300,000 Measure R 300,000
TOTALS $27,258,592 $3,095,000 $8,537,148 $7,542,148 $4,042,148 $4,042,148
Major Street Rehabilitation - Annual Program S-10 4,600,000
Five-Year Funding Schedule Description of Item
Annual Concrete/Sidewalk/Stamped Concrete/Curb & Gutter
Replacement ProgramS-2 1,070,000
S-9 Residential Street Rehabilitation - Annual Program 9,068,592
2018-2023 CAPITAL IMPROVEMENT PROGRAM PROJECTS - TRAFFIC SIGNALS
Project Cost of Funding
No.Item Sources 2018-2019 2019-2020 2020-2021 2021-2022 2022-2023
Measure R 25,000
Grant 165,000
Measure R 25,000
Grant 165,000
T-3 Traffic Signal at Cameron/Citrus Avenues 250,000 Measure M 250,000
T-4 Traffic Signal Modifications at Cameron/Lark Ellen Avenues 150,000 Measure R 150,000
T-5 Battery Replacement for Traffic Signal Battery Back-Up
Systems 30,000 Measure R 30,000
T-6 Flashing Beacons 150,000 Measure R 150,000
T-7 GPS Emergency Pre-emption System 800,000 Measure R 200,000 200,000 200,000 200,000
T-8 Update Traffic & Engineering Surveys 80,000 Measure R 80,000
T-9 Traffic Signal Synchronization 800,000 Measure R 200,000 200,000 200,000 200,000
T-10 Traffic Signal Management Center 100,000 Measure R 100,000
T-11 Update Traffic Signal Controllers 200,000 Measure R 100,000 100,000
T-12 Video Detection 120,000 Measure R 30,000 30,000 30,000 30,000
T-13 Closed-Circuit Television Cameras 400,000 Measure R 100,000 100,000 100,000 100,000
T-14 Traffic Signal Back-Up System 160,000 Measure R 40,000 40,000 40,000 40,000
T-15 Installation of Traffic Control Devices 120,000 Measure R 30,000 30,000 30,000 30,000
T-16 Traffic Calming Improvements - Vine Avenue 75,000 Measure R 75,000
T-17 Traffic Signal at Cameron Ave/Barranca Street 250,000 Measure M 250,000
TOTALS $4,065,000 $755,000 $1,330,000 $700,000 $600,000 $680,000
Description of Item Five-Year Funding Schedule
T-2 Glendora/Merced Avenues - Left Turn
T-1 Merced/Sunset Avenues - Left Turn 190,000
190,000
2018-2023 CAPITAL IMPROVEMENT PROGRAM PROJECTS - UTILITIES
Project Cost of Funding
No.Item Sources 2018-2019 2019-2020 2020-2021 2021-2022 2022-2023
U-1 Replacement & Upgrade of pumps for Storm Water Lift
Station at City Hall 50,000 CP 50,000
U-2 Upgrades for Sewer Lift Station in Basement of Police
Department 600,000 SF 600,000
U-3 Sewer System Management Plan Update 75,000 SF 75,000
17022 Upgrades for 2700 Azusa Sewer Lift Station 800,000 SF 800,000
U-4 Cortez Park Infiltration Project 500,000 Unfunded 500,000
C-5 CIPP Lining Program 610,400 SF 152,600 152,600 152,600 152,600
U-6 Sewer Main Replacement 1,000,000 SF 1,000,000
U-7 Sewer System Controls and Power - Program 280,000 SF 140,000 140,000
U-8 Replacement/Repair of Pump Station Facilities at Freeway
Undercrossings 50,000 SF 50,000
TOTALS $3,965,400 $850,000 $1,942,600 $292,600 $727,600 $152,600
Description of Item Five-Year Funding Schedule
2018-2023 CAPITAL IMPROVEMENT PROGRAM PROJECTS - VEHICLES
Project Cost of Funding
No.Item Sources 2018-2019 2019-2020 2020-2021 2021-2022 2022-2023
V-1 Fire Chief Vehicle 45,000 CP 45,000
V-3 Police - Replace units 1,433,656 CP 358,414 358,414 358,414 358,414
V-8 Replace 2004 Leader Ambulance Unit F30 214,709 VR 214,709
V-9 Replace 2004 Leader Ambulance Unit F32 180,000 CP 180,000
V-11 Fire Prevention Vehicle 54,000 AQMD 54,000
V-12 Police Dept - Officer Training Hybrid Pool Car 31,350 AQMD 31,350
V-13 Hybrid Vehicle for Parking Enforcement 31,350 AQMD 31,350
TOTALS $1,990,065 $0 $914,823 $358,414 $358,414 $358,414
Description of Item Five-Year Funding Schedule
2018-2023 CAPITAL IMPROVEMENT PROGRAM PROJECTS - NPDES
Project Cost of Funding
No. Item Sources 2018-2019 2019-2020 2020-2021 2021-2022 2022-2023
17009 Bassett High School Regional Infiltration Project 400,000 SF 400,000
N-2 Catch Basin Trash Capture Device Installation Program 240,000 SF 40,000 50,000 50,000 50,000 50,000
N-3 City Yard NPDES Disposal Area 80,000 CP 80,000
N-4 Storm Drain Repair at Cherrywood St & Walnut Creek Pkwy 75,000 SF 75,000
TOTAL NPDES PROJECTS $795,000 $115,000 $530,000 $50,000 $50,000 $50,000
Description of Item Five-Year Funding Schedule
FY 15-16
Amended
FY 16-17
Amended
FY 17-18
Adopted
FY 17-18
Amended
FY 18-19
Proposed
CITY COUNCIL & CITY MANAGER
City Manager 1.00 1.00 1.00 1.00 1.00
Assistant City Manager/Community Services
Director - - 0.50 0.50 0.50
Deputy City Manager 1.00 1.00 1.00 1.00 1.00
Economic Dev/Housing Manager 1.00 1.00 1.00 1.00 1.00
Econ Dev Project Coordinator 1.00 1.00 1.00 1.00 1.00
Economic Dev Specialist - 1.00 1.00 1.00 1.00
Executive Asst to the City Manager 1.00 1.00 1.00 1.00 1.00
Administrative Assistant II 1.00 - - - -
Administrative Assistant I - 1.00 1.00 1.00 1.00
Information Technology Manager - - - - 1.00 1
IT Analyst I / II - - - - 1.00 1
Computer Services Technician - - - - - 1,2
Communications Technician - - - - 1.00 1
Total - City Council & City Manager 6.00 7.00 7.50 7.50 10.50
CITY CLERK
Assistant City Clerk 1.00 1.00 1.00 1.00 1.00
Deputy City Clerk - 1.00 - - 1.00 3
Administrative Assistant II 1.00 1.00 1.00 1.00 - 3
Administrative Technician 1.00 - - - -
Total - City Clerk 3.00 3.00 2.00 2.00 2.00
FINANCE DEPARTMENT
Finance Director 1.00 1.00 1.00 1.00 1.00
Assistant Finance Director 1.00 - - - -
Accounting Manager 1.00 1.00 1.00 1.00 1.00
Purchasing Manager 1.00 1.00 1.00 1.00 1.00
Information Technology Manager - 1.00 1.00 1.00 - 1
Computer Systems Administrator 1.00 - - - -
IT Analyst I / II - 1.00 1.00 1.00 - 1
Management Analyst I / II 2.00 2.00 2.00 1.00 1.00
Accountant 2.00 3.00 3.00 2.00 2.00
Accounting Technician 3.00 3.00 3.00 4.00 3.00 4
Computer Services Technician 2.00 1.00 1.00 1.00 - 1,2
Communications Technician 1.00 1.00 1.00 1.00 - 1
Reprographics Coordinator 1.00 1.00 - - -
Senior Administrative Assistant 1.00 1.00 1.00 - -
Administrative Assistant I - - - 1.00 1.00
Senior Account Clerk 2.00 1.00 1.00 1.00 1.00
Account Clerk 1.00 2.00 1.00 1.00 1.00
Total - Finance Dept 20.00 20.00 18.00 17.00 12.00
2018-19 SCHEDULE OF POSITIONS
FY 15-16
Amended
FY 16-17
Amended
FY 17-18
Adopted
FY 17-18
Amended
FY 18-19
Proposed
2018-19 SCHEDULE OF POSITIONS
HUMAN RESOURCES DEPARTMENT
Human Resources Director 1.00 1.00 1.00 1.00 1.00
Management Analyst I / II 2.00 1.00 1.00 1.00 2.00 5
Human Resources Technician 2.00 1.00 1.00 1.00 1.00
Administrative Aide - 2.00 2.00 2.00 - 5
Total - Human Resources Dept 5.00 5.00 5.00 5.00 4.00
PLANNING DEPARTMENT
Planning Director 1.00 1.00 1.00 1.00 1.00
Senior Planner 1.00 1.00 1.00 1.00 1.00
Senior Administrative Assistant 1.00 1.00 1.00 1.00 1.00
Planning Assistant 2.00 2.00 - - -
Planning Associate 1.00 1.00 2.00 2.00 1.00 6
Total- Planning Dept 6.00 6.00 5.00 5.00 4.00
POLICE DEPARTMENT
Police Chief 1.00 1.00 1.00 1.00 1.00
Police Captain 2.00 2.00 2.00 2.00 2.00
Police Lieutenant 6.00 6.00 6.00 6.00 7.00 7
Police Sergeant 13.00 13.00 13.00 13.00 12.00 7
Police Corporal 16.00 17.00 17.00 17.00 17.00
Police Officer 59.00 65.00 65.00 67.00 60.25 8,9
Subtotal Sworn 97.00 104.00 104.00 106.00 99.25
Police Administrative Services Manager 1.00 1.00 1.00 1.00 1.00
Police Records Supervisor 1.00 1.00 1.00 1.00 1.00
Criminal Justice Research Analyst 1.00 1.00 1.00 1.00 1.00
Code Enforcement Supervisor 1.00 1.00 1.00 1.00 1.00
Code Enforcement Officer 1.00 1.00 1.00 1.00 1.00
Computer Services Technician 1.00 1.00 1.00 1.00 - 10
Senior Administrative Assistant 2.00 2.00 2.00 2.00 2.00
Administrative Assistant I 1.00 1.00 1.00 1.00 1.00
Victim Advocate 1.00 1.00 1.00 1.00 1.00
Forensic Specialist - - - 1.00 1.00 11
Community Services Officer 12.00 12.00 11.00 10.00 10.00
Lead Jailer - 1.00 1.00 1.00 1.00
Jailer 6.00 5.00 6.00 6.00 6.00
Records Specialist II 4.00 4.00 4.00 4.00 4.00
Records Specialist I 6.00 6.00 6.00 6.00 6.00
Subtotal Admin Services, Records, Jail 38.00 38.00 38.00 38.00 37.00
FY 15-16
Amended
FY 16-17
Amended
FY 17-18
Adopted
FY 17-18
Amended
FY 18-19
Proposed
2018-19 SCHEDULE OF POSITIONS
Software Development Manager 1.00 1.00 1.00 1.00 1.00
Senior Software Developer 2.00 2.00 2.00 2.00 2.00
Software Developer 6.00 6.00 6.00 6.00 6.00
User Support Specialist 1.00 1.00 1.00 1.00 1.00
Subtotal West Covina Service Group 10.00 10.00 10.00 10.00 10.00
Communications Manager 1.00 1.00 1.00 1.00 1.00
Communications Supervisor 4.00 4.00 4.00 4.00 4.00
Senior Communications Operator 4.00 4.00 4.00 4.00 4.00
Public Safety Dispatcher 10.00 10.00 10.00 10.00 10.00
Subtotal Dispatch 19.00 19.00 19.00 19.00 19.00
Total - Police Dept 164.00 171.00 171.00 173.00 165.25
FIRE DEPARTMENT
Fire Chief 1.00 1.00 1.00 1.00 1.00
Assistant Fire Chief 3.00 3.00 3.00 3.00 3.00
Assistant Fire Chief / Fire Marshal 1.00 - - - -
Fire Captain 18.00 18.00 15.00 18.00 15.00 12
Fire Engineer 18.00 18.00 15.00 18.00 15.00 12
Firefighter / Paramedic 35.00 35.00 33.00 36.00 33.00 12
Firefighter 1.00 1.00 3.00 3.00 3.00
Subtotal Sworn 77.00 76.00 70.00 79.00 70.00
Fire Marshal - 1.00 - - -
Deputy Fire Marshal 1.00 - - - -
Fire Protection Specialist - - 1.00 1.00 1.00
Management Analyst I / II - 1.00 1.00 1.00 1.00
Senior Administrative Assistant 1.00 1.00 1.00 1.00 1.00
Administrative Aide - 1.00 1.00 1.00 1.00
Senior Account Clerk 1.00 1.00 1.00 1.00 1.00
Subtotal Non Sworn 3.00 5.00 5.00 5.00 5.00
Total - Fire Dept 80.00 81.00 75.00 84.00 75.00
FY 15-16
Amended
FY 16-17
Amended
FY 17-18
Adopted
FY 17-18
Amended
FY 18-19
Proposed
2018-19 SCHEDULE OF POSITIONS
PUBLIC WORKS DEPARTMENT
Public Works Director / City Engineer 1.00 1.00 1.00 1.00 1.00
Management Analyst I / II 1.00 1.00 1.00 2.00 2.00
Senior Administrative Assistant 1.00 1.00 1.00 1.00 1.00
Administrative Assistant I 1.00 1.00 1.00 1.00 1.00
Subtotal Administration 4.00 4.00 4.00 5.00 5.00
Building Official - - - - 1.00 13
Deputy Building Official 1.00 1.00 1.00 1.00 - 13
Building Inspector 2.00 2.00 2.00 2.00 2.00
Building Permit Technician 2.00 2.00 2.00 2.00 2.00
Subtotal Building 5.00 5.00 5.00 5.00 5.00
Assistant City Engineer - 1.00 1.00 1.00 1.00
Public Works Project Supervisor 1.00 1.00 1.00 1.00 1.00
Civil Engineering Associate 1.00 - - - -
Civil Engineering Assistant 1.00 1.00 1.00 1.00 1.00
Engineering Technician 1.00 1.00 1.00 1.00 1.00
Subtotal Engineering 4.00 4.00 4.00 4.00 4.00
Public Works Superintendent 1.00 1.00 1.00 1.00 1.00
Equipment Maintenance Supervisor 1.00 1.00 - - -
Park Maintenance Supervisor 1.00 1.00 1.00 1.00 1.00
Street Maintenance Supervisor 1.00 1.00 1.00 1.00 1.00
Building Maintenance Leadworker 1.00 1.00 1.00 1.00 1.00
Electrician Leadworker 1.00 1.00 1.00 1.00 1.00
Electrician II 1.00 1.00 1.00 1.00 1.00
Equipment Mechanic Leadworker 1.00 1.00 - - -
Equipment Mechanic II 2.00 2.00 - - -
Equipment Operator 2.00 2.00 2.00 2.00 2.00
Maintenance Leadworker 8.00 7.00 7.00 7.00 7.00
Senior Maintenance Worker 6.00 4.00 4.00 4.00 4.00
Maintenance Worker I / II / III 10.00 15.00 15.00 15.00 - 14
Administrative Assistant II 1.00 1.00 1.00 1.00 1.00
Administrative Assistant I 1.00 1.00 1.00 - -
Administrative Aide 1.00 - - - -
Senior Account Clerk 1.00 1.00 1.00 1.00 1.00
Contract Coordinator 1.00 1.00 1.00 1.00 1.00
Fleet Services Coordinator - - 1.00 1.00 1.00
Operations Technician 1.00 1.00 1.00 1.00 1.00
Subtotal Maintenance 42.00 43.00 40.00 39.00 24.00
Total - Public Works Dept 55.00 56.00 53.00 53.00 38.00
FY 15-16
Amended
FY 16-17
Amended
FY 17-18
Adopted
FY 17-18
Amended
FY 18-19
Proposed
2018-19 SCHEDULE OF POSITIONS
COMMUNITY SERVICES DEPARTMENT
Assistant City Manager/Community Services
Director - - 0.50 0.50 0.50
Community Services Director 1.00 1.00 - - -
Community Services Manager 1.00 - 1.00 1.00 1.00
Recreation Superintendent - 1.00 1.00 1.00 1.00
Management Analyst I / II 1.00 1.00 - - -
Recreation Services Supervisor 1.00 - - - -
Senior Citizens Services Supervisor 1.00 1.00 1.00 1.00 1.00
Administrative Assistant II - 1.00 1.00 1.00 1.00
Administrative Assistant I 1.00 1.00 1.00 1.00 1.00
Head Cook 1.00 1.00 1.00 1.00 1.00
Community Services Coordinator 2.00 3.00 3.00 3.00 2.00 15
Office Assistant II 1.00 - - - -
Total - Community Services Dept 10.00 10.00 9.50 9.50 8.50
GRAND TOTAL 349.00 359.00 346.00 356.00 319.25
Summary of Changes:
1 IT division has been moved from Finance to the City Manager's Office.
2 Underfilled vacant Computer Services Technician position with part time staffing.
3 Upgraded Administrative Assistant II to Deputy City Clerk.
4 Eliminated one vacant Accounting Technician.
6 Eliminated one vacant Planning Associate.
7 Reclassified one Police Sergeant to Police Lieutenant.
8 Office of Traffic Safety Grant, which currently funds one traffice Officer, expires 9/30/2018.
9 Eliminated six vacant Police Officer positions.
10 Eliminated vacant Police Computer Services Technician position.
12 Implemented new Fire Department staffing model.
13 Reclassified Deputy Building Official to Building Official.
14 Eliminated 15 Maintenance Worker I / II positions due to restructuring of the Public Works Department.
15 Eliminated one vacant Community Services Coordinator.
5 Eliminated one vacant Administrative Aide and upgraded the other Administrative Aide position to a Management
Analyst I/II position.
11 De-funded vacant Forensic Specialist. This position is still authorized, as it can be filled if the department is able to
offset the costs with a new revenue source.
ATTACHMENT NO. 3
RESOLUTION NO. 2018-99
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF WEST
COVINA, CALIFORNIA, ADOPTING THE OPERATING BUDGET FOR THE CITY OF WEST COVINA, WEST COVINA PUBLIC FINANCE AUTHORITY, WEST COVINA HOUSING AUTHORITY, THE
SUCCESSOR AGENCY TO THE FORMER WEST COVINA
REDEVELOPMENT AGENCY AND THE CAPITAL IMPROVEMENT
PROGRAM FOR FISCAL YEAR 2018-19
WHEREAS, the City Manager has presented to the City Council a proposed budget for
Fiscal Year 2018-19; and WHEREAS, the City Council of the City of West Covina has conducted public meetings
on May 14, 2018, June 11, 2018, July 2, 2018, July 12, 2018, and July 26, 2018, to consider the
Fiscal Year 2018-19 budget document; and
WHEREAS, the City Council of the City of West Covina has concluded its review and intends to approve and adopt the Fiscal Year 2018-19 budget for the City, West Covina Public
Finance Authority, Housing Authority, Successor Agency to the Former West Covina
Redevelopment Agency and the Capital Improvement Program.
NOW, THEREFORE, the City Council of the City of West Covina does resolve as follows:
SECTION 1. The Operating Budget and Capital Improvement Program for the City of
West Covina, West Covina Public Finance Authority, and West Covina Housing Authority for Fiscal Year 2018-19, as prepared and submitted by the City Manager and as modified by the City
Council, is hereby approved, adopted and appropriated. A copy of said budget is hereby ordered
to be filed in the Office of the City Clerk within thirty days and shall be certified by the City Clerk
as having been adopted by this resolution.
SECTION 2. The budget for the Successor Agency to the Former West Covina
Redevelopment Agency for Fiscal Year 2018-19, as prepared and submitted by the Executive
Director and as modified by the Agency Board Members, is hereby approved, adopted and
appropriated, on the express condition that said budget be published the same as a separate
component of the City of West Covina’s budget, and further conditioned on the City of West Covina, its General Fund and all its various other accounting funds are NOT obligated to finance
or fulfill any Successor Agency Obligations. A copy of said budget is hereby ordered to be filed
in the Office of the City Clerk/Secretary within thirty days and shall be certified by the City
Clerk/Secretary as having been adopted by this resolution.
SECTION 3. From the effective date of said Budget, appropriations may be reallocated
from one activity account to another within the operating budget upon review by the Finance
Department and approval of the City Manager or his/her designee, providing there is no change in
the scope of service delivery level or increase in the appropriation as approved by the City Council.
SECTION 4. As necessary, appropriations may be made for donations and grants received
during the fiscal year up to $30,000 per source or grantor upon review by the Finance Department
and approval of the City Manager or his/her designee. Donations and grant awards with matching
requirements, or exceeding $30,000 from a single source or grantor, require City Council approval.
SECTION 5. The approved budgets for the Capital Improvement Program remain as
authorized appropriations for the individual capital projects until these capital projects are
completed. Any unexpended authorized appropriations for each capital project is automatically
carried over from fiscal year to fiscal year, until the funds of the individual capital project are expended or the capital project is canceled. Following the completion of the individual capital
projects, the unexpended appropriations of each completed capital project shall be canceled and
the capital projects funding sources shall be released from their unexpended funding commitment.
SECTION 6. The City Council does hereby authorize and approve the number and classification of employees in the respective functions, departments and/or activities as set forth in the Fiscal Year 2018-19 Budget. No increase shall be made in this number of positions without
City Council approval. However, the City Manager is authorized to transfer such positions within
existing position classifications and reorganize departments under his authority, if in his judgement such actions will result in a higher degree of efficiency of overall operations of the City.
SECTION 7. At the close of the 2017-18 Fiscal Year, unexpended appropriations in the
Operating Budget may be carried forward to the 2018-19 Fiscal Year upon review by the Finance
Department and approval of the City Manager or his/her designee for the expense of outstanding purchase commitments and programs.
SECTION 8. That the City Clerk shall certify to the adoption of this resolution and the
same shall be in full force in effect immediately upon adoption.
APPROVED AND ADOPTED this 26th day of July, 2018.
Mayor Lloyd Johnson
ATTEST:
Nickolas S. Lewis, City Clerk
AGENDA STAFF REPORT
City of West Covina | Office of the City Manager
DATE: July 26, 2018 TO: Mayor and City Council
FROM: Chris Freeland
City Manager
SUBJECT: ANNUAL APPROPRIATIONS LIMIT FOR FISCAL YEAR 2018-19
RECOMMENDATION:
It is recommended that the City Council adopt the following resolution:
RESOLUTION NO. 2018-101 – A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF WEST COVINA, CALIFORNIA, SETTING THE ANNUAL APPROPRIATIONS LIMIT FOR THE FISCAL YEAR ENDING
JUNE 30, 2019
DISCUSSION:
Article XIIIB of the California Constitution imposes an appropriations limit on units of state and local
governments. This report calculates the Fiscal Year (FY) 2018-19 appropriations limit for the City
of West Covina to be $182,766,076.
In response to a perception that government spending was increasing without any controls, the voters
passed Proposition 4, "The Gann Initiative," which is now included in the California Constitution as
Article XIIIB. This article limits the amount of appropriations (related to tax proceeds) that state or
local governments can establish each year.
The appropriations of tax proceeds excludes revenues from the following sources:
• Special Benefit Assessments
• Licenses and Permits
AGENDA
ITEM NO. 2
Annual Appropriations Limit for Fiscal Year 2018-19 Page 2 of 3 – July 26, 2018
• Franchise Fees
• Developer Fees
• Fines, Forfeitures and Penalties
• Other Governmental Restricted Revenues
• Gas Taxes
• User Fees
The following revenue sources are subject to the appropriations limit:
• Property Taxes
• Sales and Use Taxes
• Business License Taxes
• Transient Occupancy Taxes
• Other Taxes
Appropriations for debt-financed capital outlay (e.g., the Civic Center, Cameron Community Center, Golf Course and Big League Dreams bonds) are not subject to the limit.
Proposition 111 amended the California State Constitution to require annual adjustments in the
appropriations limit based upon increases or decreases in population and inflation. Each year, the
City must calculate the limit using the following formula:
Base Year Appropriation Limit (Prior Year Actual Beginning with 1986-87 Expenditures)
x Cumulative Growth Factor (1)
= Current Year Appropriation Limit
(1) Inflation change factor (change in California per capita income or change in
local assessments due to the addition of non-residential new construction)
multiplied by population change factors (change in population for either the
City or the County).
Factors are calculated using the following formula
Percentage Change + 100 = Factor 100
The appropriations limit for FY 2018-19 has been calculated in accordance with the provisions of
Article XIIIB of the California Constitution. The constitution, as amended, requires the governing body to specify the option selected for each factor. The selection of each growth factor and the
appropriations limit calculation are shown on the attached worksheet.
Annual Appropriations Limit for Fiscal Year 2018-19
Page 3 of 3 — July 26, 2018
Documentation used in the establishment of the appropriations limit is available for public inspection
in the Finance Department.
The City's proceeds from taxes are projected at $47,042,520, which is less than the appropriations
limit.
FISCAL IMPACT:
There is no fiscal impact with this item.
Prepared by:
ATTACHMENTS:
Attachment No. 1 — Appropriations Limit Calculation Fiscal Year 2018-19
Attachment No. 2— Resolution No. 2018-101
ATTACHMENT NO. 1
CITY OF WEST COVENA
FISCAL YEAR 201849
APPROPRIATIONS LIMIT COMPUTATION
2017-2018 Appropriations Limit
Multiply by Cumulative Growth Factor
2018-2019 Appropriations Limit
$173,698,989
1.0522
$182,766,076
Inflation Change: = 4.69 Percent = 1.0469 Factor
Non-Residential Assessed Value due to New Construction
** Population Change:
County of Los Angeles = 0.51 Percent = 1.0051 Factor
Cumulative Growth Factor:
Calculation: 1.0469 X 1.0051 = 1.0522 Ratio
* Change in Non-Residential Assessed Value due to New Construction was selected because it
exceeds the change in California Per Capita Personal Income of 3.67%.
** The County of Los Angeles population change was selected because it exceeds the City of West
Covina change of -0.04%.
ATTACHMENT NO. 2
RESOLUTION NO. 2018-101
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
WEST COVINA, CALIFORNIA, SETTING THE ANNUAL
APPROPRIATIONS LIMIT FOR THE FISCAL YEAR ENDING
JUNE 30, 2019
WHEREAS, Article XfiIB of the California Constitution requires the Legislative Body to
establish its appropriations limit for the upcoming fiscal year ending June 30, 2019; and
WHEREAS, Section 7910 of the Government Code requires the governing body of each
local jurisdiction to make such detenninations and establish its appropriations limit by resolution; and
WHEREAS, the appropriations limit documentation has been available for public
inspection, per Section 7910 of the Government Code, prior to the approval of the limit by Legislative
Body; and
WHEREAS, for the fiscal year ending June 30, 2019, the appropriations limit has been
calculated using the change in population for the County of Los Angeles (rather than for the City of
West Covina) and the change in local assessed value due to the addition of non-residential new
construction (rather than the change in California per capita personal income).
NOW, THEREFORE, the City Council of the City of West Covina does resolve as follows:
SECTION 1. The appropriations limit for year ending June 30, 2019, is established at
$182,766,076; and
SECTION 2. That the City Clerk shall certify to the adoption of this resolution and the same
shall be in full force in effect immediately upon adoption.
APPROVED AND ADOPTED this 26th day of July, 2018
Lloyd Johnson
Mayor
DATE: July 26, 2018
AGENDA
ITEM NO. 3
AGENDA STAFF REPORT
City of West Covina | Office of the City Manager
TO: Mayor and City Council FROM: Chris Freeland
City Manager
SUBJECT: BUSINESS LICENSE TAX ANALYSIS AND ORDINANCE REVIEW
RECOMMENDATION:
It is recommended that the City Council take the following actions:
1) Authorize the City Attorney to draft an ordinance amending Chapter 14 entitled “License
and Business Regulations” of the West Covina Municipal Code (“Business License
Ordinance”) that would adopt a new fee structure for business license taxes based upon Gross Receipts – Classification Based Tax Rates; and
2) Direct staff to prepare necessary documents to allow the City Council to call for an
election for voters to consider the amendments to the Business License Ordinance.
BACKGROUND:
On May 1, 2018, staff proposed amending the Business License Tax Ordinance. The proposed
amendment to the ordinance was to adopt a new fee structure for business license taxes based upon Gross Receipts – Classification Based Tax Rates. This amendment would require voter
approval. However, prior to calling an election it must be approved by at least four members of
the City Council. On May 14, 2018, there was a lack of the required City Council votes to
proceed for a tax ballot measure. During the third preliminary budget workshop on July 2, 2018,
City Council directed staff to bring back this agenda item for further consideration. During the fourth preliminary budget workshop on July 12, 2018, City Council directed staff to bring back
this agenda item for other model(s) for City Council consideration. These model(s) will be
presented by staff and HdL at the July 26, 2018 FY 18-19 Budget Adoption City Council
Meeting.
The City issues approximately 5,000 business licenses annually and, over the last 5 years,
generated approximately $2 million in business license tax revenue per year in accordance with
Business License Tax Analysis and Ordinance Review Page 2 of 4 – July 26, 2018
the Business License Ordinance. The Business License Ordinance has been in effect since 1960, and the last time it was updated or modified was in 2010. In November 2015, staff contracted with
HdL Software, LLC (HdL) to perform compliance and operations management services, prepare
an analysis of the current ordinances and tax structures as they relate to the City’s business license
taxes, and make certain recommendations and changes to accomplish specific goals based upon their review.
DISCUSSION:
I. HdL’s Business License Tax Analysis and Ordinance Review City’s staff identified the following key items to be addressed in the Business License Tax
Analysis and Ordinance Review report prepared by HdL:
1) Review current ordinances for any items that require updating including business
classifications, definitions, and overall modernization of current structure.
2) Review the fee structure in detail and compare the rates and categories of the City of
West Covina with those of other jurisdictions.
3) Provide recommendations for modifying rates and categories.
II. Summary of Relevant Provisions of Business License Ordinance
The following is a summary of the relevant provisions of the City’s current Business License
Ordinance to which HdL recommends changes.
A. Tax Structure & Rates
The City’s tax structure consists of a variety of schedules that tax businesses on different variables
based on their business type. For example, retail businesses are taxed based upon the number of employees, while commercial property is taxed based upon the business’ gross receipts. Additionally, the rates charged for number of employees or gross receipts can vary from
category to category of businesses. Although a majority of businesses are taxed based upon the
number of employee’s methodology, the gross receipts methodology applies to many different
business categories including its highest category of Commercial Rental. Application of the
City’s current methodology poses many challenges in that the number of employee’s methodology is difficult to audit and administer and does not typically provide the most
equitable tax results for the City.
B. Filing Dates & Penalties
The City issues annual licenses on two different schedules which requires additional staff time and is cumbersome to track. Approximately half of the businesses operating in the City are issued a
business license based upon the calendar year, while the remaining half are valid on a fiscal year
basis. Filing and payment of taxes are due in advance on the first day of the period and businesses
are afforded a 30-day grace period from the due date without penalty. Failure to file timely results in a 10% per month penalty with a maximum of 100% of the tax amount due. New businesses
are required to register within 15-days of commencement, then follow the same schedule for
payment and penalty.
Business License Tax Analysis and Ordinance Review Page 3 of 4 – July 26, 2018
C. New Business Prerequisites & Regulation
The City requires all new businesses to comply with a number of prerequisites including zoning
reviews, police permits, state and county regulations, and other related business compliance items.
These regulatory checks, including denial for reasons of public peace and safety, are performed
prior to a new application receiving a license.
III. Council Options for Proposed Changes to Business License Ordinance
Attached is The Business Tax Analysis and Ordinance Review (Attachment No. 1). HdL provided the City with two options regarding modifying rates and categories:
Option 1: maintain existing categories with simple increases
Option 2: replace all categories with gross receipts tax
Within the gross receipts tax option there are two models being proposed:
• Model 1 is a simple gross receipts tax rate;
• Model 2 is a classification based tax rate.
The Option 2 Model 1 (single gross receipts tax rate model) provides an even distribution of the effective tax rate because all business subjected to the tax will pay the same rate. This method also provides the simplest method of calculation due to every business using a single multiplier.
The Option 2 Model 2 - classification based tax rates model. This would create varying rate
multipliers for gross receipts depending on business classifications. This model affords the most flexibility for increasing revenue while accommodating certain business categories. The table below shows a comparison of the business license fees between the current business license tax
rate and the proposed gross receipts tax rate. Staff will present one or two models for the City
Council’s consideration, based on comments received at the previous City Council Meeting.
City of West Covina vs. Neighboring Jurisdictions
Rate Comparison Chart
Business License Tax Analysis and Ordinance Review
Page 4 of 4 — July 26, 2018
Locally, the cities of Alhambra, Azusa, Baldwin Park (Commercial Rental Property only),
Claremont, El Monte, Glendora, Irwindale, La Verne, Monterey Park and Pomona issue business
licenses under a Gross Receipts program.
If the Option 2 Model 2 (recommended by staff) classification-based tax rate model is approved
by voters, it is projected that $1,704,000 of additional business license revenue to the City will be
generated. If approved by voters, the projected implementation date will be effective February
2019. However, the business license tax due would be retroactive to January 2019. This will
allow public outreach to the business community during the months of December 2018 and
January 2019.
The City has until August 10, 2018, to place on the November 2018 ballot.
COUNCIL GOALS & OBJECTIVES:
This item supports the 2018-19 City Council Goal of Build Financial Health and Economic
Stability.
OPTIONS:
The City Council has the following options:
1) Approve staffs recommendation;
2) Authorize staff to update the business tax ordinance without affecting the tax structure; or
3) Provide alternative direction.
FISCAL IMPACT:
There is no General Fund impact with this item. However, if City Council provides direction to
proceed to call an election there will be legal and election costs to be incurred. The legal cost
estimate is $3,000.00 and an estimate of $9,000 per ballot measure. If the measure is adopted,
approximately $1 7 million in new General Fund revenues could be generated for the City.
Prepared by:
, uiddy R. ancaster
Financial Consultant
ATTACHMENT:
Attachment No. 1 - Business Tax Analysis and Ordinance Review
ATTACHMENT NO. 1
Business Tax Analysis and Ordinance Review
Report Date: March 31, 2017
Amended: 04/25/2018
Prepared By:
1|P a g e
Business License Tax Analysis and Ordinance Review
Project Overview
The City of West Covina has contracted with the HdL Companies to analyze the current ordinances and tax
structures as they relate to business tax and make certain recommendations and changes to accomplish
specific goals of the review.
HdL has compiled data from the City, State, County, and other 3rd party sources for use in the analysis and
estimates contained within the report. Data provided from the City was for the period ending 07/01/2016.
The data was reviewed during the update process in March 2018, finding no significant variations from the
original data set. As the other data may have come from 3rd parties, the data cannot be certified by HdL and
should be treated as estimates and not actual values.
Specific Goals
The City has identified the following key items that will be addressed in this report.
1. Review current ordinances for any items that require updating including business
classifications, definitions, and overall modernization of current structure.
2. Review the fee structure in detail and compare the rates and categories of West Covina
with those of other jurisdictions.
Report Sections
The report is divided into two sections designed to simplify the review process. The first section will provide
background, data analysis, and other comparative information for reference and use in recommendations
and impact sections. The second section will cover proposed rate modifications and the potential impact
of those changes. Additional items requested by the City, and information or recommendations not covered
elsewhere in the report, can be found in the additional information section at the end of this report.
2|P a g e
SECTION 1 – City of West Covina & Comparative Jurisdictions
City of West Covina Business Tax Analysis
The business tax has been authorized and is administered in accordance with Chapter 14 of the City of West
Covina Municipal code. The last time the ordinance was updated or modified was in May 4, 2010. The City
currently issues approximately 5,000 business licenses annually and over the last five years generates on
average $2,000,000 in business license tax revenues per year.
Tax Structure & Rates
The City’s tax structure consists of a variety of fee schedules that tax businesses on different variables based
on their business type. Retail businesses for example are taxed on their number of employees, while
commercial property is taxed based on gross receipts. Additionally, the rates charged for number of
employees or gross receipts can vary from category to category. (See table 1 below for details)
Filing Dates & Penalties
The City currently issues annual licenses on two different schedules. Approximately half of those businesses
are valid on a calendar year basis (Jan-Dec) of each year, while the remaining half run on a fiscal year (Jul –
Jun. Filing and payment of taxes are due in advance on the first day of the period and businesses are
afforded a 30-day grace period from the due date without penalty. Failure to file timely results in a 10% per
month penalty with a maximum of 100% of the tax amount due. New businesses are required to register
within 15-days of commencement, then follow the same schedule for payment and penalty.
New Business Prerequisites & Regulation
The City requires all new businesses comply with a number of prerequisites including zoning reviews, police
permits, state and county regulations, and other related business compliance items. These regulatory
checks, including denial for reasons of public peace and safety, are performed prior to a new application
receiving a license.
3|P a g e
Data Analysis – Charts & Tables
Table 1 – City of West Covina: Primary Rate Schedule Summary (Active Licenses)
Classification
Rate Type
Number of
Accounts
Approximate Annual
Revenue
CELLTOWERS
- Per unit fees Unit 40 $3,500
Inside Contractors
-No Permits Flat 44 $5,000
Inside Contractors
- With Permits
Rate
62
$1,700
Outside Contractors
- No Location In City Rate 400 $35,000
Manufacturers / Wholesale Rate 23 $25,000
Office / Commercial Rental
Property Rental Rate 305 $931,000
Professional Services
- personal services Hybrid 1450 $185,000
Professionals
- Flat 400 $125,000
Residential Rentals Hybrid 280 $191,000
Retail
- Retail Transactions Hybrid 725 $225,000
Service Vehicles
- vehicles in city Rate 250 $23,000
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Business Tax Revenues By Fiscal Year
$2,500,000
$2,000,000
$1,500,000
$1,000,000
$500,000
$0
2011-2012 2012-2013 2013-2014 2014-2015 2015-2016 2016-2017
Revenues
Business Tax Revenues Processed by Month
FY 2016-2017
$600,000
$500,000
$400,000
$300,000
$200,000
$100,000
$0
Jul Aug Sep Oct Nov Dec Jan Feb Mar Apr May Jun
Revenue
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Top 5 Business License Tax Revenue Generators by Rate Type
FY 2016-2017 11.5% 9.9%
9.4%
6.4%
15.3%
47.6%
1. Commercial Rental 2. Retail Sales 3. Residential Rental
4. Professional Services
5. Professionals
All Other Rate Types
45.00%
40.00%
35.00%
30.00%
25.00%
20.00%
15.00%
10.00%
Business Tax and Sales Tax Percent Change
Year to Year (YTY) and Since 2011
5.00%
0.00%
-5.00% FY 11-12 FY 12-13 FY 13-14 FY 14-15 FY1 15-16
-10.00%
Bus Tax % Change YTY
Bus Tax % Since 2010
Sales Tax % Change YTY
Sales Tax % Since 2010
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Covina Park
Similar and Surrounding Jurisdictions
Neighboring Jurisdictions Selected:
2015 Average Population by Jurisdiction
El Monte
West Covina
Azusa
Baldwin Park
Covina
Glendora
Monrovia
0 20,000 40,000 60,000 80,000 100,000 120,000
Average Business Tax Revenue by Jurisdiction *
$2,000,000
$1,500,000
$1,000,000
$500,000
$0
West Azusa Baldwin Covina Glendora Monrovia El Monte
* Source: 2015 California State Controller Report
Average Business Tax Revenue Per Capita
FY 2015-2016
$39.58
$18.69 $8.82 $14.74 $16.90
$7.49 $8.57
West Covina Azusa Baldwin Park Covina Glendora Monrovia El Monte
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Azusa, CA
Demographics:
• Population: 48,799 as of 2014
• County: Los Angeles County
• Incorporation: December 29, 1898
• Estimated median household income: $50,717 as of 2013
• Land area: 8.90 square miles
• Population Density: 5,483 people per square mile
Rate structures and fees- renewal cycles: 5.08.111.12:
Annual License: Business Licenses are annual and renew one year from the month in which the business
started.
Rate structures and fees- Penalties 18-28:
For failure to pay a license tax when it becomes due, a penalty of 15% per month is added on the 10th day of
each month that payment is delinquent. This penalty does not exceed 100% of the license tax owed.
Rate structures and fees- Interest 18-28:
In addition to the penalties mentioned above, any business which becomes delinquent accrues interest at
the maximum rate allowable by law, from the date on which the remittance became delinquent.
Rate structures and fees- Miscellaneous fees:
Activity Associated Fee
New Application Fee (all except listed below) $187.00
New Application Fee (Contractors and rental properties) $56.00
New Application Fee (Home occupation) $93.00
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City of Azusa Business License Tax Rates:
Newly opened businesses in the City of Azusa that fall into the business types listed in table (A) pay an
employee-based tax for their first year in business. After their first year in business, the tax is assessed on
annual gross receipts- table (B).
(A) Business Type, 1st year in business Tax Rate
Sales, Manufacturer, Wholesale, Services (18-691) $90.00 if 5 or less employees
$150.00 if 6 or more employees Professionals (18-691)
Laundromats (in-city) (18-695)
Hospitals, Rest Homes (18-705)
Motion Picture Theaters (18-61)
Contractors
(B) Tax computation after 1st year in business
Gross Receipts bracket Associated Tax
$0.00 through $4,999 $50
$5,000 through $9,999 $90
$10,000 through $99,999 $150
$100,000 through $499,999 $300
$500,000 through $999,999 $750
$1,000,000 through $4,999,999 $750 + $0.15 per $1,000 gross receipts between $1M and $5M
$5,000,000 through $14,999,999 $1,350 + $0.135 per $1,000 gross receipts between $5M and $15M
$15,000,000 and up $2,700 + $0.10 per $1,000 gross receipts over $15M
City of Azusa Business License Tax Rates (miscellaneous):
Residential rental- If leasing 4 units or more on 1 property= $170.16 per unit
Residential rental- If leasing 3 units or less on 1 property= $50.00
Swap Meet - $125.00 per year
Mobile Home Parks- $24.00 for 1st 3 units + $12.00 for each additional unit over 3
Motels- $350.00 base tax + $1.00 per $1,000 of gross receipts
Commercial solicitors- $15.00 per day/ $30.00 per week/ $75.00 per month/ $300.00 per year
Outdoor advertising- Billboards - $70.00 + $0.14 per square foot – list locations
Sidewalk benches- $60.00 + $6.00 per bench
Handbill distribution- $10.00 per day or $40.00 per year
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Baldwin Park, CA
Demographics:
• Population: 77,119 as of 2014
• County: Los Angeles County
• Incorporation: January 25, 1956
• Estimated median household income: $49,755 as of 2013
• Land area: 6.66 square miles
• Population Density: 11,572 people per square mile
Rate structures and fees- renewal cycles: 5.08.111.12:
Anniversary License: Most licenses issued by the City of Baldwin Park follow an anniversary cycle, payable in
advance of the 1st day of the anniversary month of which the business commenced operations. Baldwin park
does not offer proration and most businesses are based on number of employees.
Rate structures and fees- Penalties 5.08.111.13:
For failure to pay a license tax when it becomes due, a penalty of 10% is added in addition to the tax that is
owed. This occurs if a tax is not paid within 30 days after the tax became due. An additional 10% penalty is
added on the 1st day of each month a business remains delinquent, but under no circumstances does the penalty
exceed 100% of the original tax amount owed.
Rate structures and fees- Miscellaneous fees:
Activity Associated Fee
Home Occupation review fee $133.00
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City of Baldwin Park Business License Tax Rates: Common rates:
Business Type (Flat Rate) Code Sec. Tax Rate Cycle
General Contractor (A or B class) 5.08.080 $100 per year Annual
General Contractor (Home based) 5.08.080 $50 per year Annual
All other Contractors 5.08.080 $50 per year Annual
All Home-based businesses 5.08.080 $50 per year Annual
Business Type (Professional) Code Sec. Tax Rate Cycle
Professionals (Attorneys, dentists, etc.) 5.08.150 $50 per professional + $9 per employee over 3 Annual
Real Estate
Real Estate (Home occ)
5.08.170
5.08.170
$100 + $9 per employee over 3
$50 per year
Annual
Annual
Business Type (employee based)
The tax rate for those businesses listed below is $50.00 (base tax) + $9.00 for each employee over three employees:
Auto parts/ supplies Entertainment Retail stores-all
Auto repair Furniture store Savings & loan co.
Auto paint or bodywork Gasoline station Security patrol
Bakery Grocery store Shoe store
Barber shop Income tax service Termite & Pest control
Beauty salon Jewelry store Trucking company
Burglar alarm co. Liquor store Warehouse/ Storage yard
Clothing store Manufacturing Wholesale sales
Dog kennel Meat market T.V. Repair
Drive-in dairy Misc. services
Drug store/ pharmacy Nursery/ florist
Dry cleaner Produce store
Business Type (Lodging, property leasing) Code Sec. Tax Rate Cycle
Rentals - Apartments 5.08.175 $15.00 per unit Annual
Rentals- Single family 5.08.175
$30.00 per unit Annual
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Rentals- Commercial 5.08.175 $50.00 + $0.95 per $1,000 gross more than
$25,000 annually
Annual
Rest Homes/ Convalescent 5.08.190 $50.00 + $5 per bed Annual
Rooming House 5.08.200 $10.00 per bed Annual
Hotel, Motel, Trailer park 5.08.110 $50.00 + $5 per unit over 3 Annual
City of Baldwin Park Business License Tax Rates: Entertainment/ Uncommon:
Business Type Code Sec. Tax Rate Cycle
Advertising 5.08.020 $80 per billboard/ advertisement Annual
Auctioneer 5.08.050 $175 (not prorated) Annual
Auto Wrecking Yard 5.08.070 $80 + $9 per employee over 3 Annual
Billiard & Pool Hall 5.08.030 $50 for 1st table + $15 per additional Annual
Bingo 5.113.19 $50 per year Annual
Bowling Alley 5.08.030 $50 for 1st lane + $15 per additional Annual
Carnival / Circus 5.08.030 $62.50 base per day + $12.50 per ride Daily
Cigarette & tobacco machine 5.08.030 $10 per machine Annual
Filmmaking 5.08.095 $100 per day Daily
Game or Mechanical Rides 5.08.030 $60 per machine Annual
Jukebox 5.08.030 $15 per machine Annual
Junk Dealer/ Pawnshop 5.08.120 $50 + $9 per employee over 3 Annual
Laundromat 5.08.210 $50 per year Annual
Newspaper 5.08.130 $100 per year Annual
Pool Table 5.08.030 $50 for 1st table + $15 per additional Annual
Restaurant (Diners, take-out, tavern,
etc.)
5.08.190 $50 if 0-25 seats, $75 if 26-100
$150 if 101 & over
Annual
Solicitor per person 5.08.220 $100 per year, or $15 per day Annual/Daily
Solicitor per company 5.08.220 $300 per year (requires 10 or more persons) Annual
Theatre 5.08.030 $0.25 per seat or car space Annual
If activated @ $0.25 or more = $10 per
Vending Machines 5.08.030 machine Annual
If activated @ $0.24 or less = $5 per machine
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Covina, CA
Demographics:
• Population: 49,002 as of 2014
• County: Los Angeles County
• Incorporation: August 14, 1901
• Estimated median household income: $65,079 as of 2013
• Land area: 7.03 square miles
• Population Density: 6,800 people per square mile
Rate structures and fees- renewal cycles: 5.04.250:
Annual License: Most licenses issued by the City of Covina are effective through an annual cycle, payable in
advance of the 1st day of January each year and expiring on December 31st of each year. Covina allows
proration on annual licenses, the amount of proration is determined by which quarter of the year a new
business commences operations:
o If in the 1st or 2nd quarter of the year- 100% of the tax is owed
o If in the 3rd quarter of the year- 75% of the tax is owed o If in the 4th quarter of the year- 50% of the tax is owed
Rate structures and fees- Penalties 5.04.260:
For failure to pay a license tax when it becomes due, a penalty of 20% is added in addition to the tax that is
owed. This occurs on the 1st day of the month after the due date. An additional 20% penalty is added on the 1st
day of each month a business remains delinquent, but under no circumstances does the penalty exceed 100% of
the original tax amount owed.
Rate structures and fees- Miscellaneous fees:
Activity Associated Fee
Business License Processing Fee $30 (all applicants)
Certificate of Occupancy Inspection $133
Downtown Association Business Area Enhancement District $125 (special district)
Environmental Compliance Fee $15 (all applicants)
Non-domestic Wastewater Disposal Fee $15 app fee, $223 - $2,210 Permit Fee
Prospero Park BAED Fee $125 (special district)
Shopper’s Lane Parking Improvement Area 50% of license tax (special district)
Storm Water Fee (manufacturers, automotive, waste) $85
Storm Water Fee (restaurants, food processors) $50
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Zoning Fee (one-time fee, commercial based) $199 for new business or change of address
Zoning Fee (one-time fee, home/ residential based) $75 for new business or change of address
City of Covina Business License Tax Rates & Fees:
Business Type Code Sec. Tax Rate Renewal Cycle
Advertising- Benches 5.04.350 $60 for 1st bench + $7 per additional Annual
Advertising- Outdoor (billboards) 5.04.340 $60 each advertising structure Annual
Advertising- Vehicle (sound, etc.) 5.04.370 $10 per day for each vehicle Daily
Bowling Alleys & Pool Tables 5.04.400 $40 for 1st vehicle + $10 per additional Daily
Carnivals, Circuses 5.04.410 $190 Daily
Contractors (general license type A or B) 5.04.420 $70 Annual
Contractors (special license type C or D) 5.04.420 $60 Annual
Dancing & Entertainment 5.04.430 $100 to $150 Annual
Delivery or Service Vehicle (Out of Town) 5.04.440 $45 per vehicle Annual
Filming in City 5.04.580 $300 Daily
Game Machines 5.04.380 $75 per machine (no proration) Annual
Hospitals & Convalescent Homes 5.04.450 $50 base + $4 per bed Annual
Laundromat 5.04.460 $52 for 1st 30 units + $1.25 per additional Annual
Manufacturing, Wholesale, Industrial 5.04.470 $50 base + $5 per employee up to 24
+ $4 per employee more than 24 Annual
Pawnbrokers, Second Hand Dealers 5.04.480 $150 Annual
Professionals (Doctor, lawyers, etc.)
5.04.490
$52 base +$30 per professional
+$8 per non-pro up to 4 employees. Rate is
$6 per non-pro more than 4
Annual
Rental Units (only if 4 or more units) 5.04.500 $38 for 1st 4 units + $6 per additional Annual
Retail Services/ General Business 5.04.510 $52 base + $8 per employee between 1
through 4, + $6 per employee more than 4 Annual
Rubbish & Junk Collectors 5.04.520 $77 for 1st vehicle + $64 per additional Annual
Searchlights 5.04.360 $5 per day Daily
Shoeshining Stands 5.04.530 $15 per stand Annual
Skating Rink 5.04.540 $180 Annual
Solicitors & Peddlers 5.04.550 $15 daily/ $40 per quarter/ $200 annum Varies
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Taxicabs 5.04.560 $52 for 1st vehicle + $35 per additional Annual
Theatres 5.04.570 $65 1st 500 seats + $0.20 per additional Annual
Vending Machines 5.04.380 $30 1st $5,000 gross receipts + $1.50 per
each $1,000 gross thereafter Annual
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El Monte, CA
Demographics:
• Population: 116,631 as of 2014
• County: Los Angeles County
• Incorporation: November 18, 1912
• Estimated median household income: $31,852 as of 2013
• Land area: 9.55 square miles
• Population Density: 12,209 people per square mile
Rate structures and fees- renewal cycles: 5.04.250:
Annual License: Most licenses issued by the City of El Monte follow an annual cycle, effective from January
1st of each year through December 31st. If a business is taxed under a gross receipts schedule, then the
business is required to provide an estimate of their annual gross receipts.
Rate structures and fees- Penalties 5.04.260:
For failure to pay a license tax when it becomes due, a percentage based penalty is added on the first day of
each month after the due date. The penalty increments are as follows:
o 1st month delinquent= 10%
o 2nd month delinquent= 25%
o 3rd month delinquent= 50%
o 4th month delinquent= 75%
o 5th month delinquent= 100% (maximum penalty amount)
Rate structures and fees- Miscellaneous fees:
Activity Associated Fee
Certificate of Occupancy (commercial) $283.29
Certificate of Occupancy (residential) $144.22
Conditional Use Permit $2,369.30
Zoning Clearance Application fee $309.04
Administrative application processing fee $25.00
Duplicate license fee $25.00
Change of address processing fee $25.00
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El Monte Business License Tax Rates & Fees – Gross Receipts:
(5.08.030)
The tax schedule for City of El Monte is increased or decreased per the Consumer Price Index. Gross receipts based
businesses tax rate is as follows:
Gross Receipts per Annum Tax Rate
Up to $100,000 $50.00 plus $0.50 per $1,000
$100,000 to $1,000,000 $100.00 + $0.55 per $1,000 over $100,000
$1,000,000 and above $595.00 + $0.15 per $1,000 over $1,000,000
The above rate applies to all businesses that are not assigned elsewhere in this document. It also includes coin-
operated devices, vending machines, Retail establishments, & service providers. Please note that if a business does
not generate gross receipts within the City of El Monte, then the tax is based on the cost of operations (5.08.040 c).
(5.08.080, 5.08.230)
Automobile wrecking and junk dealers Base tax = $200.00
Gross Receipts per Annum Additional Tax
Up to $100,000 $0.50 per $1,000
$100,000 to $1,000,000 $0.55 per $1,000 over $100,000
$1,000,000 and above $0.15 per $1,000 over $1,000,000
(5.08.160)
Dealers of New and used automobiles
Gross Receipts per Annum Tax Rate
Up to $1,000,000 $50.00 + $0.75 per $1,000
$1,000,000 to $6,000,000 $800 + $0.15 per $1,000
$6,000,000 to $10,000,000 $2,500
$10,000,000 $5,000
Over $100M $20,000
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El Monte Business License Tax Rates & Fees – Gross Receipts continued:
(5.08.290)
Pawnshops Base Tax= $500.00
Gross Receipts per Annum Additional Tax
Up to $100,000 $0.50 per $1,000
$100,000 to $1,000,000 $0.55 per $1,000 over $100,000
$1,000,000 and above $0.15 per $1,000 over $1,000,000
(5.08.320)
Professionals, Property Management, Insurance agents, Real estate brokers
Gross Receipts per Annum Tax Rate
Less than $150,000 $50.00 + $2.50 per $1,000
Over $150,000 to $1,000,000 $425.00 + $2.00 per $1,000 over $150,000
Over $1,000,000 $2,125 + $1.25 per $1,000 over $1,000,000
(5.08.350)
Secondhand Business Base Tax= $150.00
Gross Receipts per Annum Additional Tax
Up to $100,000 $0.50 per $1,000
$100,000 to $1,000,000 $0.55 per $1,000 over $100,000
$1,000,000 and above $0.15 per $1,000 over $1,000,000
El Monte Business License Tax Rates & Fees – Flat Rates:
18|P a g e
Business Type Code Sec. Tax Rate Renewal Cycle
Amusement machines, game machine 5.08.060 $75.00 per machine Annual
Auctioneers 5.08.070 $25.00 per day Daily
Billboards 5.08.090 $50.00 + $0.50 per sq. ft. Annual
Cabaret Dance (w/ live entertainment) 5.08.100 $500.00 Annual
Cabaret Dance (no live entertainment) 5.08.110 $300.00 Annual
Christmas Tree Lots, Pumpkin patches 5.08.120 $500.00 per location Seasonal
Circuses, Carnivals, Sideshows 5.08.130 $350 - $750 depending on # of attractions Annual
Closing out sales 5.08.140 $150 (30-day sale), $300 (60-day), $450
(90-day sale)
30 – 90 days
Contractors (if pulling permits) 5.08.150 50% of the permit fees cost (exclusive
plan-check fees)
Annual
Contractors (no permit required) 5.08.150 Gross receipts schedule 5.08.030 Annual
Exhibitions/ Entertainment 5.08.170 $10.00 per day Daily
Fortunetelling, Spiritual shops 5.08.180 $500.00 Annual
Handbills 5.08.200 $100.00 per person Quarterly
Incidental advertising 5.08.210 $100 per vehicle per year Annual
Itinerant Vendors 5.08.220 $150 per day per location Annual
On-sale liquor establishments 5.08.280 $200 per year + receipts schedule
5.08.030 Annual
Pool tables 5.08.310 $50 per table Annual
Solicitors or canvassers (quarterly) 5.08.370 $200 per person Quarterly
Solicitors or canvassers (yearly) 5.08.370 $500.00 per person Annual
Taxicabs 5.08.410 $350 + $25 per vehicle Annual
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Glendora, CA
Demographics:
• Population: 51,442 as of 2014
• County: Los Angeles County
• Incorporation: November 13, 1911
• Estimated median household income: $72,773 as of 2013
• Land area: 19.1 square miles
• Population Density: 2,687 people per square mile
Rate structures and fees- renewal cycles: 5.08.030:
Anniversary License: Licenses issued by the City of Glendora follow an anniversary cycle, effective from the
date of issuance for 1 year and expiring on the 1st day of the same month twelve months after.
Quarterly License: Contractors with one job in the city, or retail sales/ service class businesses not operating
for more than a 3-month period within a year may elect a quarterly renewal cycle.
Rate structures and fees- Penalties 5.08.050:
For failure to pay a license tax when it becomes due, a penalty of 25% of the tax is added on the first day of the
month it became delinquent. If it remains unpaid for an additional month, another 25% is added. If the
outstanding balance remains unpaid, the City of Glendora begins to record administrative costs incurred by the
City and these costs are added as an additional penalty to those mentioned prior.
Rate structures and fees- Miscellaneous fees:
Activity Associated Fee
Application review fee (1st year only) $77.00
Special outdoor display fee $15.00
Temporary Banner Permit $45.00
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Glendora Business License Tax Rates & Fees – Gross Receipts:
(5.08.080)
Hotels, Motels Base Tax= $35.00
Gross Receipts per Annum Additional Tax
Up to $20,000 $0.00
$20,000 and above $0.40 per $1,000 gross in excess of $20k
(5.08.090)
Public Utilities Base Tax= ($150.00 franchise) or ($32.00 other)
Gross Receipts per Annum Additional Tax
Up to $20,000 $0.00
$20,000 and above $0.03 per $1,000 gross in excess of $20k
(5.08.210)
Code Section 210 businesses (retailers)= $35.00 base tax
Type of Business Tax rate after $20,000 gross receipts
Auto Dealers, Gas Stations, Grocery, Food market $0.03 per $1,000 gross in excess of $20k
Building Materials, Hardware, Farm Supply $0.075 per $1,000 gross in excess of $20k
Apparel, Restaurants, Night clubs, General retail $0.10 per $1,000 gross in excess of $20k
Drug stores, Dry goods, Jewelers, Laundry $0.125 per $1,000 gross in excess of $20k
Auto repair, Printing shops, Newspaper $0.15 per $1,000 gross in excess of $20k
Barber, Beauty shops, Service class business $0.30 per $1,000 gross in excess of $20k
Businesses not elsewhere classified $0.10 per $1,000 gross in excess of $20k
Glendora Business License Tax Rates & Fees – Gross Receipts continued:
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(5.08.220)
Code Section 220 businesses (contractors)= $43.00 base tax
Type of Business Tax rate after $40,000 gross receipts
General Contractors $0.10 per $1,000 gross in excess of $40k
Electrical, plumbing, heating, air conditioning contractors $0.15 per $1,000 gross in excess of $40k
Sub-contractors and all other contractors $0.20 per $1,000 gross in excess of $40k
(5.08.230)
Wholesalers and Manufacturers= $53.00 base tax
Type of Business Tax rate after $20,000 gross receipts
Wholesalers/ Manufacturers $0.03 per $1,000 gross in excess of $20k
Glendora Business License Tax Rates & Fees – Flat Rates:
Type of Business Tax Rate
Rest Homes, Retirement Homes, infirmaries, hospitals $35.00 + $2.00 per number of beds
Funeral Homes, Chapels, Cemeteries, Mortuary $100.00 per year
Apartments, Mobile Home parks, industrial & com. rentals $35.00 + $2.50 per unit above 4 unites
Circuses, Carnivals $75.00 per day
Delivery vehicles $53.00 per number of vehicles
Street Vendors $50.00 + $20.00 per non-resident or $7.50 per resident
Dental Hygienists, physical therapist, oculists $58.00 per year
Dentists, chriopractors, physicians, psychologists, health specialists $88.00 per year
Collection agencies, cosmetologists, insurance adjusters $48.00 per year
Appraisers, bookkeepers, brokers, consultants, private investigators $63.00 per year
Accounts, architects, civil engineers, geologists, physicists, lawyers $88.00 per year
Motion picture/ Television production $750.00 per year
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Monrovia, CA
Demographics:
• Population: 37,415 as of 2014
• County: Los Angeles County
• Incorporation: December 15, 1887
• Estimated median household income: $69,997 as of 2013
• Land area: 13.7 square miles
• Population Density: 2,722 people per square mile
Rate structures and fees- renewal cycles: 5.08.110:
Anniversary License: The standard renewal cycle for business licenses in the City of Monrovia follows an
anniversary period; licenses are effective from the day they are issued and for one full year. The City also
has standard Quarterly, monthly, weekly, and daily tax periods but these are uncommon and reserved for
itinerant businesses.
Rate structures and fees- Penalties 5.04.100:
A delinquent penalty is assessed at the rate of 20% of the license tax for each thirty-day period that the business
license is delinquent past its expiration date, never to exceed 100% of the principle tax.
Rate structures and fees- Miscellaneous fees:
Activity Associated Fee
Application processing fee $30.00
Computer cost recovery fee $5.00
Fire inspection fee $206.00 to $1,184.00 depending on sq. ft.
Duplicate license fee $5.00
23|P a g e
City of Monrovia Business License Tax Rates & Fees:
Business Type Code Sec. Tax Rate Renewal Cycle
In-City business 5.12.010 $165.00 + $15.00 per employee Annual
Out-of-city Contractors (Annual) 5.12.010 $165.00 + $15.00 per employee Annual
Out-of-city Contractors (Quarterly) 5.12.010 $97.00 + $8.00 per employee Quarterly
Out-of-City Contractors (single job) 5.12.010 $53.00 + $5.00 per employee Monthly
Out-of-city Gardeners 5.12.010 $82.00 Annual
Home Occupations 5.12.010 $82.00 per year Annual
Commercial Property Owner 5.12.010 $165.00 per year Annual
Child Care Providers 5.12.010 $19.00 + $15.00 per employee Annual
Residential Rental (2 or more units) 5.12.010 Number of units x $32.00 Annual
Hotel or Motel, lodging houses 5.12.010 Total number of rooms x $26.00 Annual
Delivery Trucks 5.12.010 $58.00 per truck per year Annual
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SECTION 2 – Category & Fee Analysis
The City has requested that HdL conduct an analysis of the current fee structures as they relate to business
license and explore options for modifying the rates and categories. In Section 1, HdL prepared summaries
of each classification and to the extent data was available, provided a breakout of the number of businesses
and their contribution to the total tax pool.
In this section HdL has provided options for modifying the rate scale and the classifications. Using the data
compiled in section 1 of this report on current license revenues, models were developed to estimate
potential fiscal impacts to the City as well as how those changes may have an effect on the business
community.
License Classification and Rate Types
The City currently has a number of “classifications” that spans across multiple categories. This structure
assigns a specific fee to each type of business, listing many different types of businesses and their
corresponding fees. In addition to varying rate, the City also has a variety of different fee structures, ranging
from gross receipt to flat fees and number of employees. For the purpose of the analyzing and comparing
the options in this section, HdL has reviewed the 5 primary rate types that make up the vast majority of
accounts and City revenues. Due to the flexibility of the proposed model, the City could elect to have the
ancillary rate types remain unchanged, or could restructure the ordinance to include those businesses in to
one of the 5 primary rate types. For representational purposes, those 5 rate types are grouped into the 2
categories below.
Category 1 – Grouping by General Type of Business
Category 1 groups the businesses by similar type of activity. The table below reflects a summary of accounts
consolidated by similar business activities.
Grouping Number of
Accounts Total Revenue Average Revenue Minimum Maximum
Commercial Rental 305 $931,600.00 $3,000.00 $76.00 $211,000
Professionals 400 $125,000.00 $304.51 $86.00 $6,500
Prof/Services 1450 $190,000.00 $128.44 $86.00 $2,300
Residential Rental 280 $192,000.00 $687.35 $46.00 $8,100
Retail Sales 725 $215,000.00 $303.12 $52.00 $5,319
25|P a g e
Category 2– Grouping by Fee Amount
HdL has grouped the businesses categories by the fee charged for each type of business. The grouping
amount below indicates the payment made, total and average revenues, and the number of businesses is
the total of all businesses that pay the corresponding amount.
Category Record Count Average Paid Revenue
$1.00 - $50.00 880 $23.29 $16,000
$51.00 - $100.00 1,556 $74.99 $118,000
$101.00 - $250.00 1,942 $141.60 $275,000
$251.00 - $500.00 356 $347.42 $123,765
$501.00 - $1,000 169 $703.59 $118,906
$1,001.00 - $2,500.00 139 $1530.00 $212,724
$2,501 and Over 102 $9,253.39 $943,845
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Option 1 – Existing Categories with Simple Increases
The City may elect to not modify the existing structure, but rather modify the fee amounts for each category.
Keeping the current structure in place would eliminate the need to create different categories and allow for
a much simpler implementation for the City and the business community.
The City could choose to adjust each category separately, increase the rates on a select group, or apply a
standard rate increase across the board. An example of an across the board % increase is indicated in the
following Option 1 table. This table assumes a standard increase for both flat amounts and gross receipts
percentages.
Option 1 – Table A
Rate Classes Unchanged (with % Fee Increase)
Fee Amount Paid Number of
Accts
Current
Revenues
20%
Increase 40 % Increase 60% Increase
$1.00 - $50.00 880 $16,000 $19,200 $22,400 $25,600
$51.00 - $100.00 1,556 $118,000 $141,600 $165,200 $188,800
$101.00 - $250.00 1,942 $275,000 $330,000 $385,000 $440,000
$251.00 - $500.00 356 $123,765 $148,518 $173,271 $198,024
$501.00 - $1,000.00 169 $118,906 $142,687 $166,468 $190,249
$1,001.00 - $2,500.00 139 $212,724 $255,268 $297,813 $340,358
$2,501 and Over 102 $943,845 $1,132,614 $1,321,383 $1,510,152
TOTALS > 5144 $1,808,240 $2,169,888 $2,531,536 $2,893,184
Option 1 – Highlights and Impact Review
As indicated in the Table (A) above, a simple increase in each rate type amount could keep the existing
structures in place while yielding higher revenues to the City. The City can replace any of the sample %
increases with varying degrees of increase or could elect to only apply the increases to certain categories.
For example, increasing the rates on residential property rental by 60%, while increasing others rates by
20% or not at all.
This option provides the City with the simplest method of increasing and the most accurate to forecast.
While the City already has a standard CPI adjustment for certain categories to ensure the rates stay current
over the course of time, the relatively small increases are less than those indicated above.
Should the City wish to see specific calculations or examples of specific category rate increases, HdL will
provide the calculations and attach as an addendum to this report.
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Option 2 -Replace All Categories With Gross Receipts Tax
Taxing gross receipts is a common model for California business license and the City of West Covina currently
uses gross receipts as a method of taxing some categories in the City, however the majority of businesses
are taxed under an employee based model. A hybrid model relying heavily on employee count is difficult
to audit and administer and does not typically provide the most equitable tax results for the City.
A variety of models are commonly used including a scale method or the use a standard rate multiplier to
determine the tax amount owed. This model can be implemented as a standard rate applying to any
business or one that can vary by business class. For example, many cities elect to charge $1 per thousand
dollars of gross receipts (0.001 x Gross) for a retail business, while charging a rate of $2 per thousand dollars
of gross receipts (0.002 x Gross) for service or professional businesses.
Because the rate method can result in $0.00 returns or negligible amounts, most cities have a minimum tax
or other method of ensuring a base fee. Another option is to create a base tax plus gross receipts rate. This
allows for a minimum fee for businesses that generate gross receipts in excess of the base amount.
The “rate” method of taxing on gross receipts provides an even distribution of the effective tax rate because
all businesses subjected to the tax will pay the same rate. This method also provides the simplest method
of calculation due to every business using a single multiplier. This is the current method the City employs
some categories, including its highest category of Commercial Rental.
Option 2 – Background
Due to the lack of information available on current gross receipts for all West Covina businesses, HdL is not
able to accurately predict the impact of changing the structure to a single gross receipts model. HdL was
able to obtain averages for those businesses that are in the retail sector; however, direct comparisons are
not available on a City wide basis and certain information may overlap between categories. It is important
to note that HdL has used multiple assumptions as outlined in the options below that should not be relied
upon for actual budgeting and are meant to provide a picture of the possible impact.
Disregarded Categories
HdL only considered the City’s four primary categories for change in tax structure at this time. For
example, HdL did not consider converting the Contractor classification due to the “job fee” that is charged
in most cases. Those contractors not subjected to the job fee would be included as a standard “service”
business license. Additionally, HdL did not consider the commercial property classification as the current
rate structure is already at a peak for recommended taxation of this class.
Current Business Tax Data
The table below identifies the current average gross for those categories where data was available and
provides for the effective tax rates paid on average by those classifications. For those businesses on a flat
fee, the flat rate was reversed calculated to determine the effective tax rates on gross.
As an example, the current rate of $50 for a contractor, a tax implemented at .001
(or $1 per thousand dollars of gross), indicates the average contractor business is paying taxes on $50,000
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of gross receipts. In this case, any instance where the gross is above $50K, those receipts go untaxed when
considering a simple mill rate.
Current Business Tax Data
Category Record
Count
Min/Max
Rate Paid
Average
Paid
Effective Gross at
.001 Tax Rate
Services 1450 $86- $2.1K $127 $120,000
General / Retail 725 $86 - $5.3K $300 $300,000
Professional 400 $86 - $6.5K $302 $302,000
Residential Rental 280 $43 - $8.0K $680 $680,000
Option 2 – Data Analysis & Variables
HdL has prepared key data elements for use in estimating the gross receipts tax on businesses where
information was otherwise not available. The following information was used as a basis for the tax tables
and models in subsequent options below.
Residential Rental Unit Estimates
Category Total Rental Units Avg Rent / Unit /Year Total Gross Receipts
Apartments 9947 $16,800 $167,000,000
General Services Estimates
Category Est Nbr of Accounts Total Gross Receipts
Prof_Svcs 1225 $180,000,000
Professional Estimates
Category Est Nbr of Accounts Total Gross Receipts
Professionals 400 $144,000,000
General / Retail Estimates
Basis Est Nbr of Accounts Total Gross Receipts
Retail Inclusive 950 $1,300,000,000
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Business Tax Data – Current Effective Tax Rates vs. Estimated Actuals
Category Record
Count
Min/Max
Rate Paid
Average
Paid
Effective
Gross at
Tax Rate
Actual Avg
Receipts Based
on Estimates
Untaxed Gross
Receipts Per
Account
Services
(0.001) 1450 $86- $2.1K $127 $120,000 $180,000 $60,000
General / Retail
(0.001)
725
$86 - $5.3K
$300
$300,000
$1,700,000
$1,400,000
Professional
(0.002) 400 $86 - $6.5K $302 $151,000 $380,000 $230,000
Residential Rental
(0.002)
280
$43 - $8.0K
$680
$340,000
$596,000
$256,000
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Option 2 – Model 1: Gross Receipts Tax Rate
Model 1 reflects the potential revenues for converting the City’s four primary rate structures to a single rate
type gross receipts model. This would keep current structure for other categories of mixed gross, fixed fees
and unit variables and only changes the primary businesses. However, due to the limited revenues and
counts of other classes, the city could consider lumping the remaining categories in to the “General/Retail”
classification to simplify the whole structure with little financial impact.
Potential Tax Structure
Gross Receipts Tax Rate
$0 - $40,000 $40 Flat Fee
Above $40,000 $1 per thousand dollars of Gross (0.001 x Gross)
Model 1 Estimates Table
The table below indicates the potential revenues from implementing a gross receipts tax $1 / thousand of
gross receipts. Information for the estimates comes from the data in the section above.
Business Type Number of
Accts
Taxable Gross
Receipts Tax Amount
(.001)
Current
Revenues
Total New
Revenues
General / Retail
Including Misc Categories 950 $1.3B $1,300,000 $215,000 $1,085,000
Residential Rental Units
All Res Prop Rentals 279 $167M $167,000 $192,000 (-$25,000)
Professionals
Professional Firms 400 $144M $144,000 $125,000 $19,000
Service
Service Firms 1,225 $180M $180,000 $190,000 (-$10,000)
TOTALS> $1,791,000 $722,000 $1,069,000
Model 1– Highlights and Impact Review
Model 1 shows the most potential for expanded revenue while keeping the tax structure simple. This model
creates equity in the tax base by applying the same effective rate for all businesses across the board, rather
than the current method in place now, that considers employee and unit counts rather than gross receipts.
Using this option as our baseline, we can see that revenues are increased substantially in a filing year, with
the majority of the revenues coming from the general/retail base. This is primarily due to the relatively low
31|P a g e
per employee fee being paid by certain businesses that have large gross receipts. This disparity also may
be driven by lower and more conservative estimates for the other categories to the lack of gross receipts
data for those areas.
With this in mind, much of the burden will shift from the small businesses to the larger businesses where
gross receipts have largely gone untaxed. The revenue from the top 20 retail accounts would likely be more
than triple the City’s current annual revenue from the entire category. With this in mind, the City may wish
to consider a phased approach if a change in the tax was to be presented. This would allow small increases
over time to prevent the “sticker shock” of a drastic one-time change and allow businesses to build in the
additional costs to their budgets over a multiple year period.
Additionally, the impact on certain types of businesses that the City may wish to attract due to the impact
on sales tax or other considerations should be taken in to account. For example, auto dealers and other
high-end retailers would see huge increases where the original low fee may have been a consideration for
their original location in the City.
Option 2 – Model 2: Gross Receipts - Classification Based Tax Rates
Model 2, as indicated below, would create varying rate multipliers for gross receipts depending on business
classifications. The City could for example, choose to implement a rate for the retail/wholesale/Misc.
business activities at a base rate of .0005. This recognizes higher costs of goods sold and lower profit
margins for these types of business as well as their contribution to other City revenues such as sales tax.
Conversely, the City could consider implementing a higher rate for professionals and property rental. This
model affords the most flexibility for increasing revenues while accommodating certain business categories.
Tax Structure
Categories Tax Rate
Property Rentals .002 X Gross
Retail / General 0.0015 X Gross
Services .002 X Gross
Professionals 0.003 X Gross
32|P a g e
Estimates Table
Using the varying structures above, the table below indicates potential revenues from one possible
classification model based on the existing business data.
Business Type Taxable Gross
Receipts
Gross Receipt
Multiplier Tax Amount Current
Revenues
Total New
Revenues
General / Retail
Including Misc Categories $1.3B .001 $1,300,000 $215,000 $1,085,000
Residential Rental Units
All Res Prop Rentals $167M .002 $334,000 $192,000 $142,000
Professionals
Professional Firms $144M .003 $432,000 $125,000 $307,000
Service
Service Firms $180M .002 $360,000 $190,000 $170,000
TOTALS $2,426,000 $722,000 $1,704,000
Model 2– Highlights and Impact Review
This option has the benefit of spreading the burden of an increase across multiple business types. The City
has the option of modifying the rates and reassigning business types to different categories. The model
above includes basic rate increases for standard categories but can be further expanded or contracted to
accommodate a different method of the City’s choosing.
The rate structure chosen in this model was based on a general business activity as well as City of West
Covina’s unique make up.
Additional Models
The City has various options should it elect to move forward with a gross receipts based tax.
For example, a model could be designed to keep certain fixed fee structures in place while moving certain
categories over to a simplified gross receipts tax. In this method Rentals could be left under their current
model while all other businesses are lumped in as gross receipts based model, or vice versa.
The City could also elect to implement a scale model using expanding ranges, implementing caps, or by
additional rates and classifications.
33|P a g e
Additional Information
Voter & Additional Approvals
Some of the changes may or may not require voter or additional approval. The City should review each
change and determine which changes can be made via powers granted to the collector or other City staff
members and which changes will require additional processes.
General Regulatory Provisions
In general, HdL recommends that any City Ordinance for business license where the intent is to generate
revenue be limited to the scope of generating revenue. Many of the City current ordinance provisions are
designed to stop people for paying for or being issued a license. Many of these requirements can be
burdensome on licensing staff and many times create review requirements that are outside the scope of
their expertise.
The City would be better served and the intent of generating revenue preserved if the requirements for
things like building and safety are kept with the sections and regulatory provisions that govern those items.
HdL feels additional discussion of these items is warranted to review the implications of removing those
sections and others potentially affected.
Additional Support
While HdL is not able to provide specific legal advice, HdL will work with the City’s designee to assist in
crafting the final changes as well as provide advice and additional analysis should the City elect to move
forward with modification of its ordinances. Should the City wish to contract out legal services, HdL can
provide references for firms that specialize in local government ordinances.
Comparative Jurisdictions
The analysis of surrounding jurisdictions was conducted to provide background of the overall structure and
taxes imposed by neighboring cities. This information can be valuable and may be considered by the City
when making its final determinations to ensure that changes made to the tax structure remain competitive
with other cities.
Additional Cities
HdL selected cities from surrounding jurisdictions that were similar in size or tax structure. Should the City
wish to expand the analysis to additional jurisdictions, HdL can provide further details as an addendum to
this report.
34|P a g e
Rate Structure Modification
The primary focus of the rate analysis and change review was the current fee structure. Options indicated
in this report represent a few of the potential structures available for the City’s consideration. Additionally,
each proposed structure has the flexibility to be modified with rates that may be more in line with the City’s
ultimate goals. HdL will work with the City to craft any additional classifications or structures that the City
feels may be worth considering.
Confidential Data
Most cities ordinances contain language that protects certain taxpayer data from disclosure. During the
course of the review and of HdL’s Operations Management Program, it has been discovered that the
ordinance provides no clear instructions on how to handle data. The City should consider adding language
to address confidential data or to expressly state that the data is not confidential, if that is the intention.
City of West Covina vs. Neighboring Jurisdictions
Rate Comparison Chart
Sample Business
West Covina
Current Rates
Azusa
Covina
Glendora
El Monte
Monrovia
West Covina
Option 2:
Model 2
Small Craft Business
$25,000 / 1 employee $89.67 $150.00 $52.00 $35.50 $62.50 $82.00 $37.50
Restaurant –
$100,000 Gross / 2 emp.
$108.02
$300.00
$60.00
$43.00
$100.00
$195.00
$150.00
Big Retailer –
$1,500,000 Gross / 25 emp.
$397.55
$825.00
$204.00
$183.00
$670.00
$540.00
$2,250.00
Hotel / Rental Property
$2M Gross / 80 Units
$1,520.97
$12,932.16
$494.00
$225.00
$1,650.00
$2,560.00
$4,000.00
Doctors Office-
$250,000 Gross / 2 pro.
$134.51
$300.00
$112.00
$176.00
$625.00
$195.00
$750.00
Professional Firm-
$1,500,000 Gross / 6 pro.
$470.77
$825.00
$232.00
$528.00
$2,750.00
$255.00
$4,500.00
Small Contractor –
$50,000 Gross
$18.35
$150.00
$60.00
$44.00
$75.00
$180.00
$100.00
Contracting Firm–
$500,000 Gross
$18.35
$750.00
$70.00
$89.00
$320.00
$540.00
$1,000.00
P a g e |35
AGENDA
ITEM NO. 4
AGENDA STAFF REPORT
DATE:
TO:
FROM:
July 26, 2018
Mayor and City Council
Chris Freeland
City Manager
City of West Covina I Office of the City Manager
SUBJECT: TAX MEASURE FOR THE NOVEMBER 2018 BALLOT
RECOMMENDATION:
It is recommended that the City Council discuss whether or not to direct staff to prepare a tax measure to
place on the November 2018 Ballot.
BACKGROUND:
At the May 15, 2018 City Council Meeting, the City Council discussed the possibility of placing a tax
measure on the November 2018 Ballot. The discussion at the City Council Meeting was to direct staff to
research one of the following possible tax measures for the November Ballot: local sales tax, utility users
tax, local property tax, or a sales tax specifically dedicated to public safety.
Since it was believed that a supermajority support (4 out of 5 Councilmembers) was needed to place a tax
measure on the ballot, the City Council did not want to take the necessary steps to research, unless four
(4) Councilmembers supported the motion to move forward with a ballot measure. The vote to conduct
the research was 3-2, with Johnson, Toma, and Warshaw in suppo11; and Spence and Wu in opposition.
DISCUSSION:
In 1986, voters supported the Howard Jarvis Taxpayer Association led Proposition 62, which closed
loopholes identified by the California Supreme Court in Proposition 13 (approved in 1978).
Specifically, Proposition 62 restated that special taxes for special purposes receive a two-thirds vote and
added the requirement that general taxes must receive a majority vote from local voters to be enacted. In
addition, general taxes require a super majority of the government body, in order to be placed on the ballot.
Many believed that the super majority approval of the government body also applied to special taxes being
placed on the ballot. A review of the text of Proposition 62 put the super majority requirement for a
Ballot Measw-e Initiatives
Page 2 of2 -July 26, 2018
special tax in question. As a result, the City Attorney contacted the Howard Jarvis Taxpayers Association,
author of Proposition 62, to confirm if a super majority is needed. It has confirmed that Proposition 62
requires a super majority of the government body for a general tax, but only a simple majority support of
the government body to place a special tax on the ballot. Propositions 13, 218 and 26 also do not require
a super majority to place a special tax on the ballot.
Once on the ballot, a general tax requires a simple majority approval (50% plus 1) and a special tax
requires a two-thirds (66.67%) supermajority vote of the electorate. A general tax is when revenues
collected from the tax are deposited into the General Fund for an unspecified use. A special tax is when
the revenues collected from the tax are earmarked for a specific purpose (i.e. police and fire services).
Even with the proposed adoption of a balanced Fiscal Year 2018-19 Budget, the City of West Covina will
be facing significant financial challenges next year and for years to come. Many of the measures taken to
balance the proposed budget utilized one-time savings and revenues. As such, an operating deficit is
projected for Fiscal Year 2019-20, due to these one-time actions, rising CalPERS and health care costs,
increases in various contractual services, etc. Additional revenues are needed to address the City's
structural deficit and prevent further reductions in services/programs in the coming year.
Based on this revised information, Mayor Lloyd Johnson has requested this item be re-agendized for
discussion. The deadline to place a matter on the November 2018 ballot is August 10, 2018. If the City
Council wishes to move forward, a special meeting of the City Council will be needed to approve the
ballot language, prior to the August 10111 deadline .
OPTIONS:
The City Council has the following options:
1. Instruct staff to prepare a tax measure to be place on the November 2018 Ballot, and if so, what
type of tax measure (i.e. general tax or special tax, and sales, property, utility user, etc.); or
2. Receive a file this informational report.
Due to the time constraints to put a measure on the ballot, it is also recommended that the City Council
appoint two Councilmembers to write the argument in support of any measure, if so directed.
FISCAL IMPACT:
The cost to place a ballot measure on the November 2018 Ballot is approximately $9,000, which will be
paid out of the General Fund.
Prepared by:
~
Chris Freeland
City Manager
AGENDA
ITEMNO. s
AGENDA STAFF REPORT
City of West Covina I Office of the City Manager
DATE: July 26, 2018
TO:
FROM:
Mayor and City Council
Chris Freeland
City Manager
SUBJECT: ARGUMENT IN FAVOR OF BALLOT MEASURES ON CHANGING THE
OFFICE OF THE CITY TREASURER AND THE OFFICE OF THE CITY
CLERK FROM ELECTED POSITIONS TO HA VE THEM APPOINTED
BY THE CITY MANAGER AND POTENTIAL REBUTTAL ARGUMENTS
RECOMMENDATION:
It is recommended that the City Council take the following actions:
1) Consider and discuss a proposed argument in favor of the Ballot Measure to change the
position of the City Treasurer from an elected official to a position that would be
appointed by the City Manager based upon professional qualifications;
2) Consider and discuss preparation and submission of a rebuttal to any primary argument
against the Ballot Measure, to change the position of the City Treasurer from an elected
official to a position that would be appointed by the City Manager based upon
professional qualifications, which may be timely submitted;
3) Consider and discuss a proposed argument in favor of the Ballot Measure to change the
position of the City Clerk from an elected official to a position that would be appointed
by the City Manager based upon professional qualifications; and
4) Consider and discuss preparation and submission of a rebuttal to any primary argument
against the Ballot Measure, to change the position of the City Clerk from an elected
official to a position that would be appointed by the City Manager based upon
professional qualifications, which may be timely submitted.
BACKGROUND:
At its June 19, 2018 City Council Meeting, the City Council adopted resolutions to place two
separate questions before the voters, which would eliminate the positions of elected City Clerk and
elected City Treasurer and instead have the City Clerk and City Treasurer be appointed by the City
Argument in Favor of Ballot Measures on Changing the Office of the City Treasurer and City Clerk
Page 2 of3 -July 26, 2018
Manager based upon specialized training and experience. Typically, when the elected positions
are eliminated, the duties would be assigned to existing professional staff who actually perform
the work of these positions. For each Ballot Measure ("Measure"), one resolution was approved
to establish priority of ballot arguments for the Measure, with an argument signed by one or more
Council Members having priority over any others which may be submitted. The last date to submit
arguments for or against the Measures is currently set for August 17, 2018. Rebuttal arguments to
those primary arguments will be due on August 27, 2018. At the July 3, 2018 City Council
Meeting, the City Council discussed whether one or more of its members would author the
arguments in favor of the Measures. City Council voted for Councilman Spence to prepare the
arguments for Council consideration.
DISCUSSION:
City Council previously went through all the legal steps to place two items on the ballot to move
from elected City Clerk and City Treasurer to professionals who would be appointed by the City
Manager, along with associated resolutions to consolidate the general election with the County of
Los Angeles, establish priority for arguments and direct preparation of an impartial analysis, and
to provide for rebuttal arguments.
The proposed ballot language for both Measures is provided below:
Shall the office of City Clerk be appointed by the City Manager? YES
NO
Shall the office of City Treasurer be appointed by the City Manager? YES
NO
Argument in Favor of Ballot Measures on Changing the Office of the City Treasurer and City Clerk
Page 3 of 3 -July 26, 2018
Because these Measures were placed on the ballot by the City Council, the City Council may, and
has, established the priority for arguments in favor of each Measure, with an argument signed by
one or more Council Members to have priority over any other arguments. Primary arguments on
the Measure must be submitted on or before August 17, 2018. Thus, staff is asking the City
Council to consider and act upon proposed ballot arguments to be authored by the City Council.
In addition, Council is requested to determine whether to delegate the right to submit any rebuttal
argument to any primary argument against either Measure which may be submitted by the
deadline, or whether to designate one or more Council Members to prepare any such rebuttal.
OPTIONS:
The City Council has the following options:
1. Discuss a draft argument in favor of each Measure and take action if appropriate; or
2. Determine whether to delegate to one or two Council Members preparation of a rebuttal
argument to any primary argument submitted against either Measure, or to delegate the
right to submit any rebuttal to others; or
3. Provide alternative direction.
FISCAL IMP ACT:
There is no direct fiscal impact from the determination of preparation or submission of arguments
in favor of either Measure or rebuttals to any argument against the Measures.
Prepared by:
Kimberly Hall Barlow
Kimberly Hall Barlow
City Attorney
proved by:
J\LQ_
Assistant City Clerk